HomeMy Public PortalAboutORD12540 t
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'•'� BILL NO• 96-97
SPONSORED BY COUNCILMAN Nilges
ORDINANCE NO.
AN ORDINANCE OF THE CITY OF JEFFERSON, MISSOURI,ADOPTING A BUDGET
AND PERSONNEL CLASSIFICATION PLAN FOR THE CITY FOR THE PERIOD OF
NOVEMBER 1, 1996, TO OCTOBER 31, 1997, AND APPROPRIATING MONEY IN
THE CITY TREASURY TO PAY THE COST OF OPERATING THE CITY
GOVERNMENT DURING THAT PERIOD IN ACCORDANCE WITH THE BUDGET.
BE IT ENACTED BY THE COUNCIL OF THE CITY OF JEFFERSON, MISSOURI, AS
FOLLOWS:
Section 1. A budget and personnel classification plan for the City of Jefferson,
Missouri, are hereby adopted for the period November 1, 1996, to October 31, 1997. A
copy of the budget and personnel classification plan is attached hereto marked
"Attachment A" and made a part hereof, as fully as if set forth verbatim herein.
Section 2. There is hereby appropriated out of the various funds in the City
Treasury such monies as are provided for in the budget for the City for the period
vF November 1, 1996, to October 31, 1997, to defray the cost and expense of operating
the City government during that period in accordance with the budget.
Section 3. This Ordinance shall be in full force and effect from and after the date
of its passage and approval.
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Passed: /0- (� Approved: /U'-,;2 3 — 9
Presiding Officer Mayor
ATTEST: APPROVED AS TO FO RM:
City Clerk Ci Counse o
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�'11J Slate Government is
the number one
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Jefferson flty. 1
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THE CITY OF JEFFERSON
7 MUM
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1996®97 Budget and Community Profile
theCity of came from Virginia in the vicinity
1 of Monticello,the home of Thomas
The City of Jefferson is the capital of Jefferson,and were in fact friends of the NEmployment
Missouri and county scat of Cole County. former President.The City of Jefferson, C
Located on the banks of the Missouri river named in his honor,was incorporated in Missouri slate government is the City's
in the center of the slate,it is the hub of 1835,fourteen years after its founding, largest and most stable employer with over
state government,its major industry. The 15,000 positions.This segment is expected
City encompasses 30 square miles. The City has grown at a modest but an to grow even more with the national trend
uninterrupted rate since its founding and of returning power,money and
population now stands at 37,101.This has responsibility to the states from the federal
allowed Jefferson City to maintain a unique level. It also represents an extremely
combination of"small town"friendliness reliable job base since state government is
with cosmopolitan ambience. not likely to"downsize"or relocate,
Significant growth is also occurring in n
diversified private job base including
our People publications,health care,education,
Jefferson Clty a manufac(uring,retail sales and services.
r Copsal of Mluourl• According to the 1990 census, the City
enjoys an above nverage per capita an
The City was established by an act of the income rate of$15,701 compared to Workforce(Cole County)'
U.S.Congress on December 31,1821 and $13,918 for Cale County and$12,987 for
was originally laid out by Daniel M. the slate. The population is also well Job ftd Numb* AM
Boone,son of the famous pioneer,and educated with 78.1%having graduated Total County 45,695 100 23,275
Major Elias Bancroft. It fins the distinction from high school and 27.5%having Total Slate 2,449,512 25,668
of being located on land donated by the obtained a bachelor's degree or higher. Edn amefovmitaL
lfederal government for establishment of a The City is home to Lincoln University Manufacturing 2,994 7% 29,346
Construction 2,315 5% 25,732
elate capital city. Many of the original founded by the State of Missouri in 1887. Tmnsp A)t6. 1,267 3% 30,139
Wholesale 3,083 7% 22,897
Populetlon Retell 6,750 15% 11,043
CONTENTS Finance,Ins. 1,941 4% 39,326
iq mpg Real Estate
city 33,618 35,404 37,101 Services 9,298 20% 22,102
County 50,663 03,578 68,081 FarminWOther 245 1% n.a.
the C . .. .... .. .. .. .. .. .. I City% 59% 56% 54% Puttlb omolovmen t
Income: � � Federal 532 1% 35,761
our People..... .. .. .. .. .. .. I Stale 15.061 33% 25,783
p per family 38,543 37.802 -1.8% Local 2,206 5% 23,247
household 28,516 21,587 -6.5% 'iM evereeee Per M-,Dept Of Labor 6lndudrid
Employment ,.. I per capita 13,047 15.701 20.3% Retail-
Male 49.5% 48.0% -1.0°,6 Ur»melOVrrlem im im i
Livability. .................. 2 Female 50.5% 51.0% 1.0°.6
Jefferson city 3.6 2.0 2.6
White 86,2% 60.9% 0,8% Cole County 2.9 2.5 n.a.
African 11.0% 10.1% -8.2% Missouri 4.9 4.0 ne. I
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Commercenus Z
' rY •••••• Other 0.8% 1.0% 25.0% � ,
1996-97 Budget 3 under I6 23.1% 21.5% .1.5%
8 to.24 14,8% Io.e% .22a% Major Employers
25.44 28.894 33.4% 22,3%
Pictorial Review ............. 3 45.64 26.1% 18.7% -2.2% min Pro" Em�1
65 and over 13.1% 15.6% 25.8% State of Missouri Qovt. 15,061
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Median Aga 31.4 35.1 12.0% Scholastic,Inc, Sock Dist. 1.350
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Capital RoglOn Hospital 1,070
MOd1.811" for Dnitynewspapars
Education 2
J C Public Schools Education 030 Publlo sctloolr. Radio stations 0
ABB Power Electric 900 Television stations
I1@! I!!�t 3
" equipment Elementary Post Olnce classlflcatkxl Ono
St.Me Hospital gpg ry 11 294 3,907 S�r9mmutNlyFeclnns.•
Lincoln Untv, Education Junior High 2 130 2,079
711 Wh Hofels/Molols 10
i Cheaebrough-Polls, Cosmetics li School I 214 2,413 '
USA 600 Vocational sctx)Wa: -Largest banquet cap, 1,020
•Nlclwts CaroorContor Churches 70
-Linn Technical Collogo Shopping Centers to
Livability PuWic LbraHas
. I; IL. Y) Gallegos,Universities: 1
.Lincoln University
Located in the heart of the United stales •Univorsltyol Missouri at Columbia(30 ml) Utilities
and(he Slate of Missouri, Jefferson City lan Technical Coll riot Rolla(3omq
Y Collage (talon Elscbla(Investor ox---^
Offers a tremendous setting for work, Private schools: Eloctdcl natural
recreation and living with our four full ty• 9734 atsam
seasons of spring,summer,fall and winter. Elements t 1> Contact:Jim Hulse 573801-7312
Elementary G 92 1,045 !vireo Rfvsn El�ctd0
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Erich unique and enjoyable for its varied High School 2 45
i-•J outdoor activities. 744 Contact:Mark Boyer 673.097.2251
Colleges,Untvorslllos:
-Columbia College(30 ml)
Stephens college at Columbia(30 ml) Water source:Missouri Rlvor,wolls
�•q1I Climate •Williams Woods 0011090 at Fulton(30 ml) •Plant capacity;8.6 million gaVday
�-+ Coldest month -Wostminstor Collego at Fulton(30 mil) -Average usage:3,1 million gaVday
January
Avg Tamp minimum 19 to 3t •Peek usage:5.1 million gaVday
mardmum •SIDrago capactty:4 million gallons
Warmest month Juty Health SQrVECeB Contact:Mike Schopodo 573-935-8119
Avg Tamp minimum 67 to 77 Hospitals 3 Wertsweter(City ownom
mabmum Number of beds 409 Plant capacity:8 minion gaVday
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West r month January Medical personnel: Plant typo:Trickling filter
Avg rainfall 1.6 Inch Medical Doctors
Wettest month 74 Contact:Shirley Lang 573-834.0318
June Ostoopalh3 40
Avg rainfall 5.3 Inch Chiropractors
Annual rainfall 13
39.91n. -Den9sts 35
F« Optometrists 7
City Recreational Facilities Reglsrored nurses 249
r7� 18•holo Gan Cause 1 •Licensed practical nurses 139 `. .
Indoor Ice Arena 1 Veterinarians 9
Numinghatirement centers
Community Cantors 2 9
7r.
Public Parks 18
acreage 1,181
-aqualic centerstpows 2 Public Safety "
RV park I Pollcs Protocue�.
Tennis courts It Number of station I
Fi7) HanWnlVrecquetball 4 Employees(run time) 103
-Lighted athletic gds 12 Patrol Units 24
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Playgrounds 12 Eln Protsctlon•
Picnic shelters 7 Number of stations 5
-Multl-use trails(ml) 4 Employees(full time) 70
Lakes(1115 acres) 3
Contact:Parks d R0cros00n activities hotline
. 673-fi3,-(7405 Commerce/Indust
Other Sites and Facilities Commercial Services !
n' Lake al the Ozarks(3o miles) Financial
Full water sports activities and facilities, Banks 5 $1.2 billion
• 1800 miles of shoreline,state parks and Saving 8 Loans 6
access areas with txwt ramps $333 million
I uJ Missouri State Capital rOftlmLaeetbM:
Governor's Residence Telephone:SprintAJnfted Telephone
Cable:TCI t
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•+, ,j 1996-97 Budget Services 2,278 2,022 a,6x
-� Molnt/Ropalr 2,009 2,203 primary revenue sources
j ntc Adopted Budget for fiscal 1996-97 can Debt service o.5x
I,o26 1,090 3.2x
best be characterized-"holding the line" �Q{{� Ileee
with no expansion of service levels and Pork:NFi� 8,397
Sanitation 24.6% glam=
only four new positions added, Properly Shoats 5'�4 5,029 10.5% leap -`
(arcs have again bccn set below 111cir Rocroolbn 3'010 3'403 10.0% lace
nuthorized talc(5.76 per 5100 assessed Transit 3'421 3,374 9•9% 401/
value,$.09 below our authorized rate of Capital 4'575 3,177 11.5% d!Op
Ca it 7,572 3,011 11.5% 1 •
$-85)based on continuing expansion in Planning 1,258 1,375
j new constnlction and the growth of retail `'ode Onto, 4.0°h I1a44 11/496 1at4/ tlet4r
sales. Fund ealareael r■n�I - 1■1,7x ee,Tea Iadn eApee
6 Innl �8 in^'NM taw P.8 PM"To
p� a9 n0 13,775 0,760 -20.2%
The major focus for this year is the Not Increase
(Decrease) -{4,017) (3 877)
completion of the 1992-97 Capital Ending $9,7-�--
Improvement Snics projects and the End balance 88,061 -37.7%
Planning for the next five year sales lax as o%of expenditures by typo
program approved in August.1996. Expenditure 24.0% 17.8%
rued ,
QCity Organization ram
M City Charter a lee•
adopted 1008 189(3-97 General Fund Budget g 400
Duuaane gchrolmann(573.834.0303) jppt r
elacted for four VsarsIn 1095 '
i3!lC4111l2(aluund■M 11__„9, a.W Iele.N t6144K jea&4 iNW9
Ton from Mo districts.One from Total 15,000 18,530 ❑ ►■n■ne•r
•-- 4.0% 0"w I
oath district efoclod annually fora two year Sales lax for r
farm. Meetings on Iat end 3rd Morxleys Franchises 7'292 7'884 46.3%
monthly(televised on Ch.3) 3,307 3,484 20.9%
CIN AdmIn11 r■t Property lax 2,225 2,271 13.7%
Rich Maya(573-834.8303) Olhor taxes 1,044 1,088 6.6%
appointed by Mayor with Council consent EvIndlium lni tub; f
Qom; m Total 15,076 Io,539 3.5% major operating functions
Flnanco,laxes,lkenae r •w20 El,7lPLl�ndaunenvTwue xe
Fire(non-emorgorr� 834-6404 Personnel 10,371 10,882 85.7% l000a
MunlcipslCoun Transient out 1,656 1,352 8.2%
• �� 634.8317 Sorvlces 1,320 I,2gp t: too
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Perko 6,Code 634.8488 Mo1nVRepalr 1,042 7.6%
Planning,Code Enforce. 1,144 6•g%
534.8430 Capital 437 608 4.t% 4000
Police(non-emergency) 611.2 XgUlaw a tool
Public Works Police 4,875 5,180
634-8450 Fire 3 30.8% /
,206 3,288 19.9% 1111./4 1961./1 1/1111 111Hi
Stteele 3,016 3,403 20,6%
1996-97 Total Budget rransrors out 1,656 1,352 8.2% ❑ eu11e lately ® 14n1.a.n
Gen.Govt. 1,332 ® lee■4 ® a.m■1■n
Fiscal Year• November 1 to October 31 Colo onto. 1,451 8.8%
1,250 1,375 8.3%
F�^'^'M_- Fnnd B111ancwp(ell h�r k ti. ee r ,
"' .o+uu 14Q4
Tot.full ll time -21111M time 111 Beginning 1,aa6 1,821 -3.5%
348 352 4 4 Net Increase i
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Total cost {Decrease employ9es by function
11� (eauend t) 14,528 15,127 599 (671 0
Avg.Cost S 41,747 Ending St,82� 0•01A
42,074 1,227 End balance
R1wnl tell hmn.�.• -- - as a%OI 11.1%11 llAfl 111
J Total 35,009 30,435 -13.3% Expenditure 11.4% 11.0%
Sales tax 11,959 11,221 -0,2% I!
Service chg. 13,047 15,701 20.3°,6
Franchises 3,317 3,474 Pictorial Review
1.11111
..51 Property Property toz 4.7% ew
1.11{fl
Lammum 3,239 3,330 2.8% '1718 following Pages provide a visual 11.19644 1.1,1114
wAsIdLinj ftulanm: overview of our Cily and its people. Our
• Total 39,113 34.112 -128% specinl thanks to Cnry Plummer,Fxcculivc ❑Pat" ®Ph I
BMlcuaemsella"IAX-r�L 1eLIM Director and the Chamber of Commerce far M"t' A ntletilew,e■w,
Pereonnal 14,528 15,127 44.3% Eelrrne.oew,
Capital 14 836 allowing us to use this section that was sr1u,1 ®retie l le■
8,383 24.6% produced by the Chamber,
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The Cbrtslalas
Parade boasts nom,
high srbool bandy r"
and floats.
1 IH!Nola Su
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' An aerial r'Tene of the
' I Capitol and
surrounding area. l
The Missouri River
' flones in The
background.
un r i
J�YS�A till
17 Ji fl a
V I 1 p.
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��i 1 111 11 N �••ht.•'_i
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"!'bolo lY•nnivinn gmrarJ the Wt"t au rtian 111 7nur/m!" `•�'.""�* �
7.
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Reneation on the
mater abounds on
The 58,000 acres of T•�
take of the ozarks.
Formed in 19ji,
upon the colnpletlau organized
of b:don F.lectrie's competiNee eeenis
Ragnell Dam,There are earl'to find r
are oiler 200 resorts around Jefferson r;
around the lake. City,
!'bolo tmnrrsPU - .
!'bomrnurlrsrr/!!//fine y ;'•
kulgr,fthe{i+ur dnuwrt G(I'hrdt
rt Designed and Printed by Modern I tho Print Co.
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jStale and local
J{ ti
gor'ernmen141 fal
buildingsbave .
1 •, Influenced some of Jefferson City has an
our residential
designs. exciting history,filled with
I II lnnrn, „rim r,I stories of endurance and
li r,r rnar,.or.
success,growth and change.
Our future is equally as
exciting for business and
families alike. We offer the
supportive,safe
environment that is so
t necessary for raising a 4
family and for establishing a
Ajejjerson City successful business. i
home during
You knew there had to be
colorfulspring someplace this nice.
season. Come take a look at our
i � InnPo murtrsp n/ 1
or. beautiful Jefferson City.
Be a part of our future.
J r Fmnlliesgive
l„ meaning and
— ' purpose to our lives.
.",PAN
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F The sun sets behind
/ ' { a peaceful Binder
Park.
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'. F ,;=--._. .,,.��ri' iri^'.�a"51Si�,�.--'���` ..... ,�..r.,.r> >,,,.:�4:�'rrsl .•. Ponta fnuArsl•r�
' Ar•fu.1'runrr
....a ... • ... i .. �r t t r �f}
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i The Little Tbeater
shourases local
` 1 talent.
` •yry l nrmofripn/ An active "Little Theatre" i
provides cultural
fl f
entertainment,as does the
Jefferson City Symphony
and Cantorum and various
art galleries throughout the
' city.
t
The number of
j recreational opportunities in
Jefferson City is limitless
and they only begin here.
' Jefferson City is also located
only 40 miles from one of
In t the largest tourist
attractions in the United
+" States . . , the Lake of the
{ Ozarks. In just a short drive,
area residents can enjoy
water sports,country
entertainment,craft stores
r and much more.
For our folks who enjoy
the metropolitan scene,both '
M----A Kansas City and St. Louis
The Lake of The 5
r Ozarks is a sborl 7 are only 2 hours away from
drieefromJefferson Jefferson City.Museums,
,
CIO,.Its 1,375 miles nationally known zoos, the
of winding Than opera, international cuisine,
is longer than the
coast of California. Broadway plays . . . all
/Yrnfnrnurlrspn/ within easy reach.
^� Lady nJ the PnrrrSeruons
IE I
f Our little league
baseball program is
one of The nation's
I best.
Irimo r wrigI-rJJ'ffm I
® City Perks IA/urrnnent .
The JeffersonCh),
Spmpbon,takes
pride in offering
qualih,cultural
entertainment.
.. 11ma rnurhse of
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Future
Business and i
Family r .
O pct
pp unities
Since the beginning, the
people of Jefferson City 1
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have worked to maintain a �'� f'
high standard for our %1
I community.In a culture
marked by increasing �f
transience,we are proud
that our children come back l
to raise families and put
down roots.Through the ® 0 1 C
years we have created an Fourtboffub, 1
environment which thrives flremrrksabot,ethe
rapllol. 1, ,
on home life. on the Mmfn fnurfetp of
family and the well-being of
our neighbors. In doing this,
a natural balance has } i
occurred in which
Parades attract the 11
young andyoung.1
educational and financial aid beam• rbnrn rnnnesy of p./KUn sr
ti
and industrial growth ® A
flourishes. Modine --
Afodlne
Manufacturing
produces beat y
transfer equipment
used tbrougbout the ptOO�
tl p®A
nation,
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,t7x,'•, n it 'f �
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OAID Corporation's = - The spacious
building Is an k J W Truman Bull,' I_ I
Z nvample of Me rapid bouses 2,81" L t' commercial emplayees• l- , e
development in agencies.
Jefferson city's nest rbnro rnuar�•of
fh.115Jln,PU. I .
end. . ..
Win
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j Me Ak5sourl River
3 t x4 k 6rW9 WJefferson
Cloy ra"Ies h4lic
above Abe uateri ajt History
/Moto murlet �I
p nl 1
Prior to 1821,the rolling
hills of Howard's Bluff
IMnio murin,of r"oNrunma, formed a beautiful,primitive
�YUsi wilderness,undisturbed but
for one or two temporary
----- -_---- „s%,,.. �' ' ' cabins,and explored by only
on The bluffno the strongest and bravest of
� on the bluff north of
i ® ® The Allasourl River. tnen.
----- BhataIleu'of «. - This wild, new land
Jefferson landing Jefferson City and
Historic•iteand the Nverlll became the focus of a five-
Aluseum hwe The man commission which was
gra"hofHissoUris selected by the United States
rapltal.
General Assembly to locate
a site for the capital of the
f
State of Missouri. The
requirements for such a
location were few: it had to
..:=` be within 40 miles of the
mouth of the Osage River,
+' and located on the Missouri
x River.
Although many locations
iar A �'•
met these requirements,and
many cities fought for the
title,Howard's Bluff was
chosen as the best. Being
only 10 miles from the
Osage,and located
approximately in the center
of the state, this rough, new
I' land was established as our
stare capital in December
? f' 1821. The new city was
' named after our third
president,Thomas Jefferson.
} Thomas Nart
` Bentows murals tell
e ` the story of
Alissouri'
s
heritage.
P
g
7bey can be seen in
!o PmntrNan gmntnl by the MAttoun Oirlsinn n/Tnunsm.'• c o the capital
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1 R ' Parades are par!of
s the tradition of
Jefferson Ciht
.•• ® .:a Photo r"Wer1 of
r~ Livability/>r faan.l„
Jefferson City's first
families consisted ofr�
pioneers who came from
Virginia,Kentucky,
Tennessee and the Carolinas.
I Later,an influx of German
immigrants came to the area
and, like their predecessors, L
left a great mark on our <'
community.
It took a strong and
determined people to build a
city from the wilderness. ® ® p
People who had their roots -- -- ----- Children and ——
in the land.People whose one of the local families make our
choirs sings praise conrmanln1 special.
values and deep religious drrr/ngchurcb
Am,roam., of
beliefs gave them hope.The smite. Or/'hiMS,,
fYmin rrnvfep of
influence of these people in n,rhan.ca,
Jefferson City is still
apparent today.The
beautiful rolling hills that
rk
surround Jefferson City are `
t$:
filled with small
communities and farms that
reflect the influence of their
ancestors. Our people reflect
the same strong sense of
loyalty and hard work,of '
graciousness and old-
fashioned hospitality, ,
local elric
organizations raise
funds for needy
causes. /Y,
'� fh lYiifn.l7, hR. i ii� • 1 �'S`a\
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The capitol sits on
Iuotrards Bluff Our clean, well-kept
�+
overlooking the neighborhoods reflect the
` Missouri River.
I'MrMrnurfm.,r pride our people have had
t since the beginning. One
,t 1
Jefferson City resident wrote
f r*3
y, some 60 years ago about this
pride,describing the
beautiful homes in the city
1 and the great care the
fhomeowners took with their
surroundings.
"This writer has traveled
far and wide,"he went on to
` say,"but has never seen a
more desirable place to live
C
than our own Jefferson
City."
It truly is the people
which make a city livable
. . . it is the people which
make up the soul of a
community.Our people,our
® .
soul,make Jefferson City the
– — great place that it is today.
Alany areas in
Jefferson City off-
9 Rq + the ebance to walk
amidst nature.
' —'-'--•-- lhnm rnurlrn r/
_ /h Philn.Su
i
The Governor's
Mansion still serves
as the borne of our
! staic's top executive.
w
Homes in Jefferson '
Ciq'arc Clean and
QtfMCNPP.
J Pr/nih,.cu _
..I
Industry
The qualities that made
Howard's Bluff the ideal
location for the Missouri ( _
State capital,are the same r
ones that make Jefferson I
City an ideal location for
industry.
In the early years
Jefferson City's central
I
location within the state,
and its location on the
i Missouri River,made it
1 accessible by stagecoach and
riverboat. The arrival of
railways made it even more ®----� J effersonCi#MemorlalAirportprorldes
The Missouri Baptist a com,enlent termlrwl for general ('
approachable. building nd the its '
8 � a�iatlon,alrJrelgb!and passenger �
Today Jefferson City is not Nissourlfarm smite.
only centrally located within Bureau "'..
Headquarters _ + t
the state,but within the building i
nation as well. It can easily demonstrate ruoof ff f
be reached by highway, many architectural ® ♦
railway,waterway and les to be seen Our bus sendce offers
her.
1
skyway. Our location and lnurnrour7etrnJ convenient,/ouLcost a
91..rba,s,,. transportation.
I accessibility have attracted _ x
77777 1
many major industrial firms.
As Missouri's capital, I
Jefferson City is the hub of
political activity for the
state. Along with all the jobs
provided by the state and
A ;
state associations,we have a ;
steady flow of tourist and ;
convention business
throughout the year. As our .
biggest business,state i
c'
government provides the
z strength and stability that
1
makes our city an even more as,_-rs'."
attractive industrial location.
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I� Education rovers
�•r os
man y subjects,
especially dtfftruli I
ApprertaNan for the
ants, fine arts Is alive and The Jefferson City
mnln,,,,,nr mel/! the r raplta!
'• Shaun%imm�mmaa community also has access
n.r„uur n
•.s. n/ t
o a
great
many choices
for
Irid.W
higher education. Our own
t y Lincoln University,
established in 1866,provides
excellent educational
! t opportunities for local
residents and draws students
to Jefferson City from across
! the nation.
The University of
I! Missouri in Columbia is only
a short 30 mile drive away,
phi, • as are Stephens College and
Columbia College. William
I ;
Woods and Westminster
1 Colleges in Fulton round out
our excellent choices for
® t high school graduates and
—i sening our state adults who wish to continue
and our country is their education.Graduates
an bonored
tradition. from each of these
/Snla r—j,,"of institutions make excellent
Dr/'h,la.1'u ,
candidates for employment
j in our already thriving
industrial community.
The dedication Jefferson
- � City has to quality education,
i
and the opportunities
Jefferson City provides our
residents,prepares our
l - decision makers of the
1 present and the future to
` \ s carry Jefferson City along in
' — y ® ♦ the tradition of the great
Lincoln unrrersrtys heritage from which we've
i I r campus is nestled come.
Into the bear!of
Jefferson Cry.
d Capita/Caroling—
i Cbr'lslmas Custom in
r
the Capitol rotunda,
i /Yx�lu rourlgr r� .
/N 1617n Su
OMAN
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' Government business and
TheLearfleld our already strong industrial
building near The base form the backbone of
West end of town is
another example of our community's economy.
�
1 aesfbelledesign. The Jefferson City
rbrin rmurrra q/ community as a whole,
Dr.!'hil.Na
I' under the leadership of our
�} local government and
direction of our Chamber of
Commerce,has actively
supported a strong business
A V climate since the early years.
-Pe central business This support was described
M Ifstrlct(rlgbf)and by a newspaper reporter as
the CapltalAfall
J,belou)offer early as 1915.
!onvenlent and "The spirit of Jefferson
-irlendly retail City is embodied in its
I sbopping.
,! Commercial Club of 200
$ofn rourres)'�!
Jr•r5oosu. members,which is behind
every move that the city has
Jefferson city can be made since the renaissance
aWater of the town began.The
1 t u•onderlandl But leading citizens of the city
e. transportation In the
a are members, the club
!err capital city continues
to motor. listens with attentive ear to i
every good proposition and
PO ��R� has a willing shoulder put to
.
the wheel of progress.'
The Jefferson City
Commercial Club was
; -z established in 1893, later
W e�.
changed its named to the
Jefferson City Area Chamber
of Commerce and is active
today in promoting progress
r _
in Jefferson City.
INdAM
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Education
Just as a community's
People are its soul,and a
community's industrial base q
is its backbone,a
community's educational a;
System is its nutrition. For
without quality educational
Opportunities, neither its
' people nor its industry can
thrive.
Jefferson City provides
ithe educational /bolo ranlrt)'r/rrremd'eunrr
Iopportunities necessary to ® ® p
fuel our industry and Hellasaudjefjerson �
I prepare our citizens for the MY High Schools
l future. Our public and eiejj`�a"ay I
I Missouri's MY of
Parochial schools provide champlons,
quality education for our
youth through grade 12. The
/'Coln awrfe{r of r
schools also have excellent n./hilt,•„r. ,�
athletic programs . • . .
programs that have sent our
children to state
championships year after
year.Complete vocational
training is also available �i ® j
through Nichols Career Lincoln unlrerstty
Center,as well as Linn andiefferson city
Technical College,for hostIbeMissouri
secondary students and slate tracknreet.
%hntr,anrr/rrP rJ '� '
I adults.
`
17
6 t
f
Nichols Career
Center provides
rocatlonattechnlcal -
courses and adult
learning classes for
area residents.
0.
4
Number 6 green at
Oak!ills—one of
the time Loral golf
courses.
r
I riom n,,,rrgr rI,r/�,anr, Security
�� •� f>'r Ciq rurkv fM/nufmrnf '
There is an unspoken
feeling of security among
the residents of Jefferson
City. . . security that is
based on the faith this
I1 _ community has in its law '
enforcement and fire
protection agencies.
Our low crime rate is the
® d direct result of a highly
Emergency senices
and bealtb care are skilled and highly visible
top.notcb operations police force. In addition,
in ibis area. residents themselves take a
ML a In°r°`°°"`j.ftlic`' great interest in the security
JrJ/ersm,Cl7,'I4,lirr g
1 Or/wrrmr„r. of their neighborhoods,as
evidenced by the many
successful crime watch
\�. programs throughout the
city.
Progressive health care
services add to our feeling of
r
security. And Jefferson rson Cit
Y
P ”f boasts of three highly
advanced medical facilities.
Take a look around on the
�. ? streets of Jefferson City,and
in our parks,our
neighborhoods,and our
2` businesses. You'll see an ease
among our people which
tells you one important
{' t thing. . . there is a comfort
U, in Jefferson City,and it
stem from om the trust we
have in ourselves and our
M1.. fellow citizens.
M.1f,amri"y of
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MEMO-
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Jo
CITY, OF JEFFERSON
MISSOURI
OF j 'p
AAA 'rQ�
1825
ADOPTED BUDGET .;.
FISCAL YEAR 1396-1937
f?
t, 7
,+y s WELCOME TO THE CITY OF JEFFERSON'S 1996-97 BUDGET! i
We are pleased that you have taken the time to learn more about how we operate and manage
Y our City and tax dollars. We want your trip through the budget to be easy and enjoyable and I
f
have provided the following ways to find specific topics: i
® TABLE;OF CONTENTS.. .a few pages back will give you major sections and page
numbers
• INDEX.. .an alphabetical listing at the end of the budget book to look up specific topics
-� of interest
i • COLOR CODING...all organization charts are printed on grey paper. The first chart j
for the entire City organi7ation contains page numbers for each department to allow you i
7 to go directly there for more detail. Subsequent colored sheets mark the start of major
organizational units and funds.
Before you begin your budget journey,we invite you to scan the Budget Overview section to get
a snapshot of City operations and important issues facing the Mayor and Council in adopting this
J
budget,and in planning for the City's future. We hope your experience is informative and
>- helpful and invite your comments and inquiries.
Thanks for your time,
J;
City of Jefferson Finance
Department i
Bob Kenney,Directo
..i 320 East McCarty Str t
I Jefferson City,Mo 65101
{ J
Phone:573-634-6327
Fax:573-634-6329
J
Jefferson City
-Capital of Missouri -
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CITY OF JEFFERSON,
MISSOURI
ADOPTED BUDGET
1996-1997
—� MAYOR
w�
Honorable Duane Schreimann
^-1
_ CITY COUNCIL MEMBERS
1 First Ward
�a Honorable Charles Jackson Honorable John Landwehr
i
Second Ward
j Honorable James Haake Honorable Steve Nelson
Third Ward
r Honorable Randy Kammerdiener Honorable Carl Jaynes
Fourth Ward
Honorable Carolyn McDowell Honorable Rick Nilges
Fifth Ward
Honorable Larry Vincent Honorable Bill Byrd
^z1
CITY ADMINISTRATOR
Richard Mays
CITY COUNSELOR FINANCE
Allen Garner Robert Kenney
HUMAN RESOURCES PLANNING& CODE ENFORCEMENT
Diane S ieker Keith DeVault
t,
PARKS&RECREATION FIRE CHIEF �
Bill Lockwood Robert Rennick
POLICE CHIEF
PUBLIC WORKS
Tyier Brewer Marty Brose
1 r
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f �stsdf+`S'7C�°hT.0.*7!(!rixfNi?"x 'a oxu;vtar twar:eaw.v.:w•.....,...... , ........_.._. _. .. _.._.__.._-. ..
t •y 4 ,r
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.I
4
CITY OF JEFFERSON,MISSOURI I
ADOPTED BUDGET
1996-1997
} I
TABLE OF CONTENTS
i
Page
BUDGET OVERVIEW
DEPARTMENTAL DETAIL
City Organizational Chart
Budget Summary-General Fund 1
2
ADMINISTRATION
J Mayor
4
City Council 5
City Clerk 6
Administration 7
Law Department g I
Human Resources 9
�J FINANCE/MUNICIPAL COURT
Finance Department
11
Municipal Court 12
POLICE DEPARTMENT
Police Department 14
FIRE DEPARTMENT 16
PLANNING&CODE/ANLMAL RESCUE
Planning&Code Enforcement
18
Animal Rescue 19
ej
PUBLIC WORKS-ENGINEERING/STREETS `
Engineering
Streets 21
?"1
22
NON DEPARTMENTAL 23
y TRANSFERS&SUBSIDIES 24
J PUBLIC WORKS-ENTERPRISE FUNDS
Water
Airport 26
Parking 30 i
Transit
32
-+ Wastewater 34
Central Maintenance 36 C
SELF INSURANCE
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7 1
i
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°•� � TABLE OF CONTENTS-fContinucdl i
` 1 111 i
j
r. Page 1
PARKS&RECREATION
t OTHER FUNDS 39
Grants
Police Training 42
Lodging Tae 44
• w TCI Special Franchise 44
Capital Improvement Sales Tax qq
t 1 Firemen's Retirement Trust qg
` MODAG Trust 53
City Hall Trust 53
USS JC Submarine Trust 56
56
4 f � APPENDICES INDEX
APPENDIX A
Personnel Schedule of Full Time Positions
Personnel Schedule of Part-Time and Temporary positions 59-61 1
Salary Schedule 62-63
fi4
APPENDIX B
Schedule of Insurance
APPENDIX C 65-66
Debt Service Schedules
APPENDIX D 67-71
Summary of Significant Accounting Policies
GLOSSARY
72-76 t
�r INDEX 77-79� 80-81
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1996-97 Budget Overview
t _ MY OFAFFRR.SON,MISSOURI
These funds account for assets held by the City as a the"Departmental Detail"section of this budget. The
trustee or agent for another individual or entity. The A101111 G' fund accounts for loans made to new or
Rrenren's reNrenrrnt fund balance represents its cash existing businesses to locate or expand facilities in the
assets as reflected in the City's accounts. The find has City. It operates as a revolving ftmd to promote
additional investments of$10.4 million managed by a economic growth and development.
I third party for total assets of$11.1 million as shown in
Trust and Agency funds
_ Beg Fund Balance Revenues Expenses End Fund Balance
Firemen's Retirement 790,730 347,240 347,240. $790,730
hlo.Development Action 296,164 40,920 40,000 $297,084
Grant(AIODAG)
City Hall Art Trust 5,152 325 750 $4,727
Uss Jefferson City 23,871 1,140 1,700 523,31.1 .
Total $1,115,917 $389,625 $389,690 $1,115,852
Both the City hell Art and USS,/eferson City respectively. Expenditures have generally been limited
_j Sukmarine trusts account for assets raised through to interest yarned on investments based on
private donations and sources to be used for recommendations of citizen committees.
beautification of city hall and crew support activities
i
�� gtr,+•� �tyral n;�xq>,,y� `��'„�1, yt�'n+"'`�' 3ta*'.I,,r-,•.,�
f T.,y�
1
The City has fully recovered from theJloods of 1993 and 1995 that turned ports of downtown into a serene lake
sellingl
1 J
xiv
I
Ar
1995-97 Budget Overview
COY OF JHFMRSON,MISSOURI ._.• j
f
that it is botb _
Budget Issues
setting tax rates recognizing j
This proposed budget for 1996-97 has addressed and necessary and desirable for ibis reverse sourer to
provided for the City's short term needs and increase to offset hy7ation and for cost of serving
accomplished our budget goals as previously stated. new ronstrurtion, and to maintain a balanced
There are however, longer range issues that warrant avenue bast. Under Missouri laze,this requires
Council discussion and consideration during the a floating tax rate
coming year that impact on future budgets beginning in
1997-98 as highlighted below; a General Fund Balancing
In order to present a balanced General Fund budget
o Property Taxes (current revenue equals current expenditures)we
The City's ability to maintain levy rates below their have had to rely on a number of"one-time"fixes
maximum is somewhat unique in comparison to that may not be available in future years. These
other local and statewide governmental units, include the following:
Particularly at nine cents below a maximum eighty-
five cent rate(over 10%), This has been possible transfers to the Airport and Transit funds have
because of substantial growth in property taxes been reduced 5210,000 from prior year levels
related to new construction and retail sales tax using balances each had accumulated over
growth that have offset the need for immediate their 10%requirement.
implementation of rate increases. Both of these
ro-enue sources however are highly volatile and $84,000 has been allocated from the
susceptible to turns in economic conditions in Wastewater fund as a part of the annual _
comparison to tax revenue from existing property. 5125,000 five year,General fund commitment
Declines in new construction and retail sales would to the Chamber of Commerce-Partnership i
occur in recessionary or high interest periods,the 2000,
same conditions which would make it politically
difficult to increase tax rates significantly, Provision must be made to limit general fiord u !
support to these operations, or to reduce other
: The 1985 constitutional changes setting limits on expenditures to offset expected increases in
property tax rates were designed to insure that tax requests.
I rates would be set to produce the same relative
amount of revenue considering actual annual v General Fund support to Other Funds
inflation,capped at a maximum of 5%. The fact The general fund has traditionally provided
that we are below our authorized limits indicates significant support to the Airport and Transit
that property tax revenue has not kept up with enterprise operations and Parks and Recreation for
inflation. We have instead relied an new operating deficits and revenue shortfalls as shown
construction to fiend level or reduced tax rates. below, C
i
The City should develop and publicize it poliry fo•
General Fund support to other funds
1992.93 1993.94 1994.95 1995-96 1996-97
Airport 322,744 329,298 34.4588- 350,000 26q,00Q
Transit 316,024" 363,115 567,877 '423,314
Parks&Rec 798,916 591,774;. : 80V(55 882,340. 8$2,000 r
Total 1,439,684 1,284,187 1,719,230 1,655,654 1,352,000,
Ma/Gen,Fund Rev, 10,6% 8.5% 11.2% 10,4% 8.2%
o
number numbf flight operations. The major airport
The Airport generates very little user charge g P
revenue and serves a limited market although it is user is the State of)Missouri through its various
departments,agencies and the State Guard unit.
ranked as one of the busiest in the state based on P'
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1996-97 Budget Overview
CITY OF)AFFRRSON.MISSOURI
SmiRl Revenue
Special revenue fluids account for specific revenue sources that are legally restricted to expenditure for particular purposes,
Tile City's special revenue funds include the following:
_ Special revenue funds
I j Beg Fund Balance Revenues Expenditures End Fund Balance
_i - •r
Park 286,324 3,086,975 3,373,205 $94
Grants 36,545 510,100 510,100 $36,545
Police Training 0 8,960 8,960 $0
Lodging Tax 215 160,000 260,000 $215
TCI Special Franchise 23,174 10,000 20,000 $13,174,..,
Total $346,258 $3,876,035 $4,172,265 $50,028
Park's main revenue source is user charges at The Grants fiord consists mostly of a Community
$1,228,000(32%)from golf,ice arena,swimming pools Development Block Grant (CDBG) of$433,000 for
and recreation program receipts. The General fund rental housing rehabilitation. An additional$77,100 is
I provides the next largest source as a transfer in for budgeted for final flood program expenditures, The
$852,000(22%)with the Park 16 cents per$100 assessed remaining funds support Police training activities,
value property tax levy yielding$712,000(18%). tourism and economic development(Lodging Tax)and
public access cable television(TCI).
Enterprise
Enterprise funds account for operations that are paid for through user charges;or where cite City feels
financed and operated in manner similar to private the periodic determination of net intone is appropriate `.
businesses where the City's intent is that the cost of for accountability purposes. The City uses the
providing goods or services on a continuing basis is following enterprise funds:
Enterprise funds
Beg Fund Balance Revenues Expenses End Fund Balance
Airport 136,677 314,230 396,839 $54,068 .
Public Parking 745,379 907,360 833,253 ' $819,486
Transit 226,012, . 996,800 1,106,255 $116,557
Wastewater 2,792,989 3,766,940 5,617,365. $942,564
Water(Cedar City) 100,827 13,190 12,050.
I
Total $4,001,884 $5,998,520 $7,965,762 $2,034,642
50,000 operations annually primarily supporting State
All funds are self-supporting through user charges
except for the Airport and Transit which require agencies and operations. The City provides FAA
,� General fund support of $260,000 and $280,000 approved control tower operations from 6:00 a.m.to
respectively. 9:30 pan. seven days a week. Major runway lighting
improvements have been completed with 90%matching
The Airport is the sixth busiest in the State with over capital grants however no federal or state operating
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1996-97 Budget Overview
'
C17-V OF JRFFRRSON,MISSOURI
grants are available or anticipated, Funding alternatives the Missouri river in north Jefferson City, The plant
are discussed in the"Budget Issues"section, provides primary and secondary treatment for over
16,600 users within the City and surrounding areas and
Puklir parking manages over 2,500 daily and monthly cities, Major capital improvements to the plant and
parking spaces in the downtown area including a 600 system were started last year and will continue over the
vehicle garage on Madison street,a 100 car garage on next five to seven years funded primarily on a pay as
Jefferson street,fifteen reserved and five metered open you go basis. As outstanding debt will be retired within
parking lots and 1,300 on-street metered spaces. Present four years, freeing up approximately$2.9 million in
parking demand indicates the need for additional spaces bond reserves for this purpose. Service fee increases are C
to be considered over the next five years planning not anticipated within the next three years,
j process.
The Cedar City Water system was acquired by the
Transit operations include a five bus fixed route City after the flood of 1993 destroyed the town. It
service,a four bus handicap service,charter bus service consists of two wells,a 50,000 gallon water tower and j
and a"park and ride"system paid for by the State for a distribution system now serving 45 primarily
their employees. Long range plans include the commercial users in north Jefferson City. Although its
expansion of park and ride services as a partial solution former primary function as a residential water supplier
to downtown parking demands and additional user fee is gone,the system could play a vital role in the long r
revenue needs. The system just completed the change term commercial and industrial development occurring
out of all busses in 1995-06 to smaller, more fuel in the area.
efficient models funded 90%by federal grants. Daily
operating costs are expected to drop also easing the Internal Service
financial pressure on thin subsidized activity. Internal service funds account for the financing of t"1
Additional funding recommendations are included in goods or services provided by one City department or
the"Budget Issues"section. agency to another department or agency on a cost
reimbursement basis. The City operates two such funds
The Wasternater system includes a 275 mile collection for centralized maintenance of vehicles and equipment,
system with 27 pump stations feeding one seven million and a self-insured program for workers compensation
gallon per day(7 MGD)treatment plant located across and injury claims.
Internal Service funds
i
Beg Fund Balance Revenues Expenses End Fund Balance
Central Maintenance (15,890) 856,750 840,860 SO
Self Insurance 926,234 350,000 293,095 $983,139
Tote! $910,344 $1,206,750 $1,133,955 $983,139
Central maintenance services over 250 units and injury expenses. The target reserve of$1 million
including vehicles, trucks, busses and specialized will be reached this year which will stabilize future
equipment. It does not serve the Parks department charges levied as a percent of payroll. r
which maintains its own facility. Washing and fueling L
facilities are provided in addition to maintenance and Capital PrOlects
repair activities. This fluid type consists entirely of the 1992.97 half-cent
Capital Improvements Sales Tax fund which nuns
The Self Instrrrturc fund was started in 1991 as a cost through March 1997• A five year extension of the sales
containment alternative to the State of Missouri fund or tax was approved by voters in August 1996 but has not
private insurance for on-the-job or job related sickness been appropriated and included in this budget, A mid- �1 j
year adjustment is expected in the first quarter of 1997,
i .. I .
Trust and Astcncv �
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* 7
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199697 Budget Overview
CITY OFNFtTiR,SON,MISSOURI
i
i 1996-97 Bud st Summa -b Fund T In S 000
Special Capital Internal Trust 8
Revenues by Source General Revenue Prolocts Enterorise Servce A en Total
Property Texas $2,271 $712
Sales&Use Texas 0,752 260 2209 $347 $3,330
,
Franchise Fees 3,404 10 11,221
Intergovernmental 270 890 3,474
Charges for Services 665 1,228 478 1,443
308
Fees,Licensee,&Permits 4,442 1,162 7,397
.-, Fines&Forfeitures 377 9 122 2 310
JI Interest Income 250 37 216 409 45 BOB
Other Operating Revenues P73 79 18 974
Operating Transfers In _ 5 052 600 25 421
1 357
Total ;16,539 $3,976 $2,424 $5,999
Percont of Total Funds 54% 13% 8% $1,207 ;390 $30,435
20% 4% 1%
i Expenditures by Type
Operating Expenditures
Personnel Services $10,862 $1,890 $2,103
Materials&Supplies $272 b31 321 $16,127
-i Contractual Services 1,290 821 307 208 1,367
Repairs a Maintenance 684 378 45 2,222
1,144 285 649 245 2,203
Utilllles/Other
671 388 348 13 344 1882
Capital Expenditures 14,390 3,491 3,889 1,116 389 23,281
Capital Purchases 688 677
Capital Projects 2,089 19 1 3,472
Operating Transfers Out 1,352 5 3'911 1,000 4,911
j Debt Service 103 1,357
988 1 090
Total $16,539 $4,172 $3,911 $7,988 $1,134 $390 ;34,112
Expenditures by Function
a+ General Government 1,451 t
Public Safety 8,388 9 1,451
r Street&Engineering 3 8,397
Planning&Code,&Health ,403 3,403
Sanitation 1,375 1,375
Cultural&Recreation 5,629 b,829
3,373
Transportation 1 3,374
Other 2,336 841 3,177
Capital Outlay 1'922 790 3 911 293 389 3,394
3 911
Total $16,539 ;4,172 ;3,911 $7,988 $1,134 $390
Percent of Total Funds 48% 12% 11% 23% 3% 1% $34,112
J Fund Balance
- Net Increase(Decrease) ($298) ($1,487) ($1,987) $73 $0 I
j Add:Be .Fund Balance 1,821 348 1 582 (;9,877)
4002 910 1 118 9,768
Available Fund Balance
$1,821 ;50 ;78 ;2,035
-° Percent of Expenditures 11% 1% 2% 26% $983
87% 51208% 8,18%
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1996-97 Budget Overview
{ Cr rV OF JEFFERSON,MISSOURI
� I
Budget Overview by Fund Type
The preceding discussions have dealt with the City as a S '`t1 }'" ) +' ?"fi' 2'x
single financial and accounting entity divided into " >� f; {
various departments and functions. While this is
helpful in understanding overall trends and
responsibilities,it masks the fact that the City actually
operates as series of independent "businesses" or
"funds as shown in the Budget Summary by Fund
Type on the next page. Except for the General Fund all
funds are restricted in some fashion in the use `•
(expenditure) of their resources and are required to 4�^�_,t+- ,•- - ew.,u.ar %�•-''{''�:
maintain separate accountability for their operations. ,W"V 11f0as
This means that nearly half(46%) of the budget is S'. '^0 rn1.111 Ta"12.7% yr
restricted primarily for enterprise operations,parks and ;'? <Y'"''`"• `?
1 budget by fund type P
a500D —
30000 Over half(51%)ofCeueral f rrrd a poiditares go for
16000 Public Safety (Police and Fire) with Streets &
$10000 Engineering the next largest at 21%. in addition to the I
Ct listed functions,the General fund provides significant i
•►16000
support to Parks and Recreation ($852,000), Public
10000 Transit($240,000)and the Airport($260,000) in the
6000 form of transfers. Personnel services use 66%of the
0 total budget(75%of the operating budget)as might be
Revenue Experulturas expected in such labor intensive functions. Strict
A ® Trust 8 Apenoy Intemal Servloe
® Cepttal Projects ® Special Revenue
® �f1t Bit ,in�Gt�On
® Enlerprbes ❑ General P• �,"r, ��r�, °�' r� � {� .
a, tii f ,r �.';(A'f.�{si 1;�•;�y 4yt3��y., 1 .r
recreation and capital projects. The following sections
will provide a view of the City from this perspective,
I.
General Fund
The general fund is the main operating fund of the City �=,` it1;
providing the basic"bread and butter"services normally r'Y{i e'"'e#MIAa
associated with local government including Police,Fire, i,, or.wee.ea ''•�"'i�
Streets,Planning,Code Enforcement and Health, At Stith TnM+.ntlax r
$16.5 million it represents the largest portion(54%)of ? P
the total City budget. r s1`'�y syir r9�i
ol
`+ Over half(53%)ofCrrnrrrl ftend revenue comes from zifi l ^,', •Yr}+° ±s t ,��:•'''�'
the 10/b sales tax with utility franchise fees and property
taxes accounting for 214b and 14%respectively. Sales staffing justifications and controls were implemented in
tax and franchise fees will become an increasingly larger the budget process to limit budget growth to less than
part of revenue as the City continues to"hold the line" 2%over last year, F
on property tax rates limiting umv revenue to that
provided from new construction and business growth. ,
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1996-97 Budget Overview
j CITY orlRrmmoN,hn olu l
7......
_I Information Systems Specialist position resulting
®mployees by function
from the dual responsibilities of data processing,
7 911 and computer-aideddispatch support coupled
1 with Records Section supervision duties.
MOM e►ax • A Maintenance II position has been added to Parks
Maintenance due to rapid growth in parks and
j facilities usage, fulfilling a Council commitment
+e.ex r `' ."eeiwx made earlier this year during consideration of the
+e.•x °.rx composting contract,
w i _.I !;;•,.,; The following staffing and personnel changes did not
create new full-time positions but are included in the
recommended budget:
talk. Iav
rptleo o Pk^^M°°sea°mb 0 Part-time Bus Driver hours (.50 Re) have been
°Rf'
A"GaWs"ftn added in Transit to service the expanded State
hk4aean
shuttle contract from one to two daily busses.
0 The Fire Department has been returned to
Frt/1/ArrC positions were added in the following areas: authorized staffing by the upgrade of six Firefighter
Positions to three Captain and three Driver
o A part-time Data Processing Coordinator position positions. Request for six additional firefighters
in Finance has been increased to full time to was denied.
provide citywide programming support for the AS.
400 system. This will address long standing grants 0 Two Engineering positions have been reclassified to
accounting audit concerns, support the fitll Plan Reviewers and one position was added in
implementation of project accounting and Planning and Code Enforcement several months
reporting for Sales Tax projects and support the ago to expedite processing of development
implementation of a nev investment policy applications and City construction projects,
estimated to increase interest earnings by$100,000
during the next year, 0 A Construction Inspector was transferred from
b Wastewater to Engineering(Sewer fiind to General
• A part-tine(.75 fie)Associate City Counselor has fund),however the position costs are reimbursed to
been increased to full time to reduce the use of the General fund, i
outside counsel and to provide support for city
damage and workers compensation claims and land • Three Telecommunications Operator positions
use,zoning and Board of Adjustment issues, have been upgraded to Lead Telecommunications
• A Records and Fiscal Affairs Supervisor position in Operator positions
`1 the Police Department will assume responsibility • A
• P ty part-time Police Information Clerk (.50 fte)
for Records Section employees,relieve command position was added to the Police Department to
staff of clerical workload and handle payroll and assist with a growing workload in the Records
—� department fiscal affairs. The position will also section,
alleviate a chronic staffing problem in the
Viii
MOM
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I(^
1996-97 Budget Overvle
w I
CITY Of jKF"kgON,Mr&SOugt i {
+' Supporting our goal of incrcascd Productivity and /
keeping up wilt market conditions,we have budgeted City Paid effective a the employee's anniversary date• i
a 2'12%across-thrboard increase for employees y p°1d employee benefit programs remain fire same J
November 1, 1996 and an average 3% performance with some anticipated cost increases in January 1997,
History of'Annual Pay Adjustments
Effective Date General Increase
January 1,1992 1\ferit Increase* Lump Sums
196 346 ..
November 1,1992 $250
none 3% d
November 1,1993 2% $200.
3%
r .November 1,1994 2%
November 1,1995 346
1.5% 3%
November 1,1996 . 2.5%
3%
n lent increases are effective on rite employees annual anniversary date. Percentages represent the citywide average, Actual
increases range from 0%to 5%based on performance.
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Two of the nine new buses purchased with gran/funds.
IR
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-. .''wn•�p::a:[cIxTY�11:'i i'a,:�:.,f:.^.., r .�., � 1
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1996-97 Budget Overview
1 CflY OF JRFFRIt30N,MMg011RI
�( legal necessity of maintaining separate 2C000IIIS and Total pr'ojrrtrd availakle frtad kalarrres of$6,1
j accountability for different revenue sources,but are not million represent a healthy 18% of budgeted
actual additional revenue and expenditures to the City expenditures. Individual operating finds are meeting
.., on an overall basis. The decline in Operating Transfers or exceeding their fiord balance goal of the greater of
reflects the reduced level of General Fund support this S50,000 or 10%of budgeted expenditures(except Parks)
" year to Transit and the Airport and the completion of
capital projects partially fiunded by capital improvement
j sales tax and other funds, major operating functions
Expenditures by Function 10000
in viewing the Expenditures by Function section,
Puklir Srtfet;,is the primary focus at$8A million and 11000
25%of budget, Sanitation(Wastewater)is next at S5.6 0000
7 million(17%)due to an expanded plant improvements 4000
J program followed by Starts, Cultural and 2000
Recreation, and Transportation at approximately 0
I _ 10%each. Planning.Code and Health continues to 1905 94 1894 06 1006-00 10?e 97
expand at a significant rate particularly in Animal
Rescue activities. Historic and current growth rates are pubno Bafaty ® Gankstton
somewhat distorted by changes in capital purchases and ® 0tmate Ifl Racroatton
improvements in Sanitation,Cultural&Recreation and
Transportation areas which account for the major as shown in the following schedule. This is the City's
differences, target minimum reserve level for fiscal soundness.
Fund Balances
Operating fund balances as a percent of budget
Beginning Add: 1996-97 Less:1996-97 Ending Balance Percent of
Balance Revenues Budget Budget
^ General 1,82.1,048 16,502,025 16,502,025 1,821,048 ' , 11.0%
. . I `-:.
J Parks 286,324, .3,086,975 3,373,205 94 0.090 .
- Airport 136,677 314,230 396,839 54,068 13.6%
r Parking 745,379 907,360 833,253 819,486'. 983%
l Transit 226,012 996,800. 1,106,255 116,557,. 10.5%
u Water 100,827 13,190 12,050 101,967: . . 846,24b
wastewater 2,792,989 3,766,940 5,617,365 942,564: 16.8%
The Parlts fund is supported by the General fund to the General fund. The General fund reserve should be
the extent that its taxes,charges and fees do not cover all $2 million, up $179,000 from its current level to
expenses,therefore its fund balance needs are covered by support both funds.
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1999-97 Budget Overview r
CM OFAl"ER80N,MWOUR1
j
Operating Revenues -vs-Expenditures j
A basic premise of this budget was to"live within our balances, This assures that current service levels are
means," That is,expenditures for ongoing operations, Supported
(excluding all capital and one-time costs),should not This goa asubeen accomplished with thesrecommended
exceed operating revenues from continuing sources. budget except for Parks,Airport and Transit which have
New one-time and capital costs are then funded from traditionally required General hind support,
new or excess revenue,or from excess carryover fund
Operating revenues as a percent of operating budget
1996-97 Total Less:Capital O era
General tin
Budget Expenditures Bud etg Operating Revenue to
g Revenue Budget
16,502,025. 656,315 15,845,710 16,502,025
Parks 3,373 OS 655,650 104.1% .
,2 : 2,717,555 2,234,975
Airport 396 839 82.246
6,500 390,339 54,230. 13,946 f
Parking 833,253 86 500
Transit 746,753 907,360:. 121.5%
1,106,255 157;700 948,555 238,880
Water 25,286
12,050: 4,220 7,830 13,190. 1682%
Wastewater 5,617,365 2,838,750 2 778 615 3,766 940 135,6°,♦; i
I Staffing j
A total of four(4)new full-time positions are included in the following table,however the clear trend has been
in this budget bringing the City's total full-time significant increases in the Police Department and little
workforce to 352. A history of staffing levels is shown change in all others.
Budgeted full-time positions
1992-93 1993-94 1994-95 1995.96 Five Year
1996-97 Change
\...'
Police 85' .. 92 96 101 g
Fire 72 102. 17
I 72 70' 70 70 2
Public Works 43 43 42 43.
Planning&Code . 44 1
19 19
19 21 11
Enterprise Operations .58 2
61• 61 . 60 59 1 "
Parks&Rec. 31, 31.. 32,.. 33
Administration 34! 3
19 19 19 20 . 22,. 3
Total 327 337 339
348 352 25 _
The objective in considering requests for new.or L
cost/performance justification for approved additions.
expanded positions was to first explore all alternatives Better tools and technology have been included rather
in order to contain Personnel Services,the largest single than new people where increased productivity could fill
budget item(67%of total City operating costs). This the need. We have attempted not to throw money or r
involved rethinking and reorganization of existing jobs,
people at problems if a better answer existed
substitution for existing
g positions and detailed �
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1996-97 Budget Overview
CITY OF AnERSON,MISSOURI
j In 1996,the lsiissoud Supreme Court ruled the Loral assesses,bills and collects taxes for the City for a 2%fee.
(Ise 7ax law invalid. At that time, the City had The City bills and collects taxes using Callaway County
received over$2 million front the state collected tax assessments for that part of the City lying north of the
based on our respective population. That money had Missouri river, The following property tax calendar sets
been escrowed as received and not included in revenue out significant dates in the processing cycle:
pending the conclusion of the Supreme Court case, A Property tax calendar
-� new court case has been filed opposing possible
refimding of previous collections. Assessment date January 1
In response to the Supreme Court ntling,the Missouri Tax rate certified to County September 1 ;
Legislature enacted a new"local option"use tax based Tax levy date .October 1
on voter approval. The Jefferson City issue was
narrowly defeated in August while Cole County's issue Tax billing date November 1
was approved, It may be resubmitted on a 1997 ballot Delinquent date January I
and could provide up to 5400,000 annually if approved,
Charges for Scrvircr are the second largest revenue Delinquent taxes are penalized 5%on January 1 and
bear interest of
source at S7.4 million(24%of total)and one of the per month to a maximum
Property with three years or more of unpaid taxes are are
most important to taxpayers because they represent subject to seizure and sale by the County on the fourth
users paying for the City services they are provided,with Monday in August each year.
limited or no tax support, The principal Jefferson City
user charges are for Public Parking, Water and The Missouri Constitution limits the growth in tax
Wastnvater treatment which are all self-supporting; and revenue due to reassessment to the lesser of annual
Public Transit, Parks & Recreation and the Airport inflation or 506,and requires a reduction in tax rates if
which are subsidized by grants and the General Fund. needed to limit the growth. This budget sets property
The decline in service charges from 1993-94 is due far rafts at 76 cents per$100 assessed valuation,the
entirely to the conversion to a self-insured employee
benefit plan in 1995 which had accounted for same rate adopted last year,but three cents below the 79
$1,574,245 and 5395,829 in 1993.94 and 1994-95 service cent rate in effect from 1985 through 1994.Based on
-� charge revenue respectively. User charges will become new levy limit calculations from the State Auditor's
an increasingly important revenue source as the City Office,this places the General fund levy five cents,and
pursues its goal of full user cost recovery whenever the Parks and Firemens'Pension levies two cents below `
possible, For 1996-97, monthly permit parking fees their respective maximum,as shown in the following
.r were increased five dollars ($40,000 annual revenue) table:
.9 and various recreation fees were incrementally increased.
All other charges for services remain the same. Property tax rate limits
Current Levy limit Under
Frasrbise Fres are the third largest revenue source at rate rate limit j
--' S3,5 million(11%of total). These fees are charged as a
percentage of gross revenue to electric,gas and steam General $0.52, $0.57 $0.05
utilities (5.65%), telephone/telecommunications Park 0,16 0.18 0.02
companies (7010) and cable television (5%). Water
" utilities are not currently subject to the fee. The Firemens 0,08 0,10 0.02
Council is required to hold a public hearing on Pension
franchise fee rates prior to adoption of the budget and Total 50.76 $0,85 50,09
can then adopt new rates(up to 7%without a public
vote)if needed. No changes in rates have occurred since The City Council can increase levy rates to the
1984, maxintuins without a public vote. Based on current
—� assessed valuations, each penny would produce
_ Property Taxes provide II% of total revenue, the approximately 541,000 in tax revenue at 95%current
fourth largest source. These taxes are based on a tax levy collections.
rate applied to the assessed value of Real and Personal
property of individuals and businesses, Cole County
1v
,;. . _ .. wurxe.ovr.:.ruan•x•.w,,,.;,aco..:..•s..ae r.:,u,.-.,..._...___... ..
77
I
1996-97 Budget Overview I
ecru ot'1Rr''rttnson,n1ta.9ount
Assessed Valuations continue to grow at a healthy property's fair market value as of January 1 each year
rate of 6%with Personal Property growth of double that
figure(12.646). The 4.4%real estate growth is entirely Property Cla s' a Assessment Ratio
front new construction being added to the tax rolls Rcal Property-
since the value of existing property actually declined Agricultural 120
slightly this year. This reflects a long term growth and Cornnurcial 32°0
strength in office and housing demand to serve the Residential 19%
growing state government workforce. Personal Property one-third
Since 1985,assessment ratios have been standardized per f
RShlo. 137.115 at the following percentages of the
Property assessed value trends
1992-93 1993.94 1994.95 1995-96 1996.97 Change
Real Estate 249,465,138 260,783,717 267,091,213 292,523,476 305,381,148 4.4%
12.6
Personal 79,350,214 82,378,388 88,179,173 102,944,988 . 115,918,189 0k
.
( '
Railroad/Utility 13,795,831. 13,617,773 14,238,765 14,682,660 14,856,156 1.2%
Total 342,611,183 356,779,878 369,510,151 410,151,124 436,155,493 66.3%
r—
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Expenditures by Type �-
Total Adopted Budget is 534.1 million, down $S 96. Personnel Services continues to be our largest �-�-
million from 1995-96 (13%). This is due entirely to operating expenditure at$15.1 million and 65%of the
lower levels of Capital expenditures in the 1996-97 operating budget(44010 of total budget). This cost is
budget reflecting completion of projects and purchases, projected to increas. only 4%in 1996 97 compared to
and the inclusion of only six months of the 1992.97 a three-year average of 8%reflecting our goals of limited
Capital Improvements Sales Tax projects. A program position growth, cost
containment and productivity
for the new five year capital improvement sales tax will improvement in this critical budget area,
be presented to the Council in the first quarter of 1997.
Budget projections are based on actual position and Contrartual Services are the second largest operating t
q item cost for personnel services and capital outlay,and expenditure at$3 million and 134'0 of budget. While
on historic trends for other supplies and services. the projected increase of$645,000(28)%over 1995.96
Operating apeuditures represent 680/a of the 1996.97 seem extraordinary,a closer examination shows that we
total budget and are up$2.2 million(10%)over 1995- are just returning to the levels incurred in 1994 and
1995. This reflects the City's shift from outside
contractual health care providers to a self-insured plan
expenditures b type
in 1995 with resulting declines in contractual cost in
9X
p y Yp 1995-96 as expenses were paid directly by the City.
teoo0 Capital purrbases anal projects continues as a major
! 11066 item at $8.3 million and 2500 of the total 199697
12000 budget. This is$6.2 million Tess than 1995-96 reflecting
L
j $10000 the completion of a significant number of Sales Tax j
N 6000 projects and the inclusion of only the current(1992-07) r
�, 6000 sales tax projects in this budget.
1000
2000-
0 Oprrating Transfers In (revenue) and Oul
1061-04 1604.96 leg -Re love-97 (expenditures) represent the moving of money from
I ❑ Pemonnel ® oapwl one City fund to another to provide financial support
1 ® ContraotuU ® Tnnshro for operations,or to pay an expenditure made by one
I fiend on behalf of another. As such,they reflect the
V f^
1996-97 Budget Overview
CITY()F JEFRI SON,MISSOURI
~mµ 1NO-97 Budget Summary-All Funds(in$,b00)
Prior Year Results 1998-97 Adopted Budget
1003-W 1904-05 100680 Amor t�aaeaeo Doctaam %of .
Actual Aduat Projected GmA h Rota Amount Amoud 1`00061 Total
Revenues by Source
Property Taxes $2,949 $3,014 $3,230 5% $3,330 $92 3% 1t%
^i Sales 6 Use Taxes 10,093 11,250 11,050 e% 11,221 (730) -6% 37%
Franchise Fees 3,279 3,355 3,311 1% 3,474 168 6% 11%
"1 Intergovernmental 2,149 3,707 5,031 66% 1,443 (3,508) -71% 5%
Charges for Services 13,010 7,241 7,101 •e% 7,397 294 4% 24%
Other 2,340 2,790 2,213 •1% 2,212 (1) -0% 7% .
I Operating Transfers In t,884 3,330 2.233 22% 1,357 (876) -39% 4%
Total Revenue $31,309 !34,769 1{36,098 6% $30,435 ($4,681) -13% 1009E
I �
i Expenditures by Type %of
I --J Operating Expenditures Calttignt
Personnel Services $12,547 $12,908 $14,628 8% 65% $15,127 $599 4% 44%
Materials 6 Supplies 1,130 1,208 1,284 7% 6% 1,367 83 6% 4%
Contractual Services 2,850 2,833 2,270 to% 13% 2,922 645 28% 9%
Repairs 6 Maintenance 2,445 2,143 2,009 •9% 9% 2,203 194 10% 6%
Utilillest0thor 1,169 1,001 1,015 •8% 7% 1,662 847 84% 5%
20,141 20,173 21,114 21% 1110% 23,281 2,188 10% 68%
Capital Expenditures
Capital Purchases 2,386 2,862 7244 e7% 3,472 (3,771) -52°k 10%
J Capital Projects 3,01313 3,628 7,202 59% 4,911 (2,381) -33%
5,454 6,510 14,538 71% 8,383 (8,153) -42% 25%
Operating Transfers Out 2,655 3,912 2,437 8% 1,357 (1,060) -44% 4%
Debt Service 675 609 1,026 20% 1,090 04 6% 3%
Total by Type $28,826 $31,204 $39,113 17% $34,112 ($5,001) -13% 100% t
Expenditures b Function
J
General Government $1,210 $1,180 $1,332 s% $1,451 $119 9% 4%
Public Safety 7,500 7,410 8,008 4% 8,397 299 4% 25%
Street and Engineering 3,050 3,013 3,016 •1% 3,403 307 13% 10%
Planning,Code,6 Health 1,000 toes 1,268 12% 1,375 118 9% 4%
Sanitation 2,223 2,093 5,064 68% 5,829 585 11% 17%
Cultural and Recreation 2,339 2,616 3,421 21% 3,374 (47) -1% 10%
Transportation 2,689 2,617 4,835 43% 3,177 (1,658) -34% 9%
Other 3,655 3,095 2,862 -8% 2,037 (625) -29% 6%
Capital Outlay 3,340 4,229 7,572 53% 3,911 (3,881) -48% 11%
Other Financing Uses 2,021 2,059 1,658 1% 1,357 (299) -18% 4%
Total by Function 20,825 $31,204 $39,113 17% $34,112 ($5,001) -13% 100%
Fund Balance
Net Increass(Decrease) $2,464 $3.565 ($4,017) ($3,677)
Add:Beg.Fund Balance 7,726 10.210 13,776 9,758 "
7
Available Fund Balance $10,210 $13,775 $9,758 $8,081 1696
•Ir dcatos the perceMape each Nom to of are total Operm"Experxareoe.
11 � l ri
+ -....,,,,....�..-..,...,..........,....��__•_--•-� .._.. ,,.... . ' � ice
( 1
,
}
1 ,
1996.97 Budget Overview <
CITY OF JBFFERSON,MISSOURI
'„ _
! Budget Overview is ;.n r Sid 2 �i rti
Tire Budget Ssinnnarl°-All Binds on the facing page
provides a snapshot of the 1996.97 Adopted Budget
with comparative data for the 1995-96 projected,and
two prior years actual. The 1996.97 et Adopted Dud p� �r " xl
P g
section provides the budgeted amount,the amount and t"t`` ( � k;�•.
percentage change over 1995-96 and a column showing
the percentage that each line item is of the total budget t £
For instance,Sales 8c Use Taxes are 374'0 of total revenue I". _
and Personnel Services are 44% of the total 0� p
Expenditures by Type. In addition n
a eoluur for aYEa"
Percent of Category'is included in the Expenditures 4u0Wr !? ��'
by Type section that shows the percentage each item is
of the category totals(i.e.,Personnel Services are 65%of 44 r
Operating Expenditures), The following highlights z
i significant items in the Summary-All Funds. ❑..`'t�t.gUsoTiur "r ,
"� titlrYlDtltl tltl,,,:: r +,
® FnnohbeFeu ® Pre"tfJjTtur.
Revenues by Source a.
Revenues are dowry$4.7 million or 13%below 1995-96, '
This is due primarily to the completion of the 1993 and collection of the 1992-97 tk cent Capital Improvement
} 5
1995 flood repair and buy out grants, and capital Sales Tax through April 1997. Adding the new five year
projects and acquisitions including the purchase of one Capital Improvement Sales Tax approved in,August
would increase the total by$1.3 million for a total of
fire truck, eight transit busses, and airport and
improvements. Corresponding $12.5 million,up 4112%over 1995/96,
wastewater im
p ponding decreases ares
evident in Capital Expenditures,
Sales and Use taxes include the specific sources shown
Sales CTS Use taxes continue to be our largest revenue in the following table, A11 of these categories are
showing significant annual growth except the cigarette r +.
source at$11.2 million(37%of total)with an average r,.} V,.ys7y�� •,
growth rate of 6%, tax which has declined from $181,601 in 1994 to a t 4
projected $137,460 in fiscal 1996-97, reflecting the
national trend toward less smoking,
The 1996.97 projected decline in total revenue of g �
$738,000 reflects the inclusion of only six months ' qtr rr
p N �Yb i
Sales and other user tax collections
1992-93 1993-94 1994-95 1995.96 1996.97 Change ff t`: !'rt�+tratits 7k'A� }� f
1%General Fund 5,925 650. 6,513,217 6,869,456 7,292,033' 7,664,379 519b
ih%Capital 2,692,959 '2,983,69 _ ":. 3,130 764. 3,362,148 "2 08 714 .. 34 3Wo
,.
Improvements 2, '
4 s r 4a, ` t•1
Gasoline tax 688,894 784,401 $36,473: 892,221 950,000 6,5%
5 cent Cigarette tax 181,601 71,260.:': 162,801 _ 151,511 ".1 37,460* 9,34b s5 ,
r
24fi Hotel/Afotel tax 211,227 240,665 250,558 261,099 260,000;° -0,446
�5
Total 91700,331 10,693,237: 11,250,052 11,959,012 11,220,553 . -6296
"for six mouths only through April 1997
4 t
Lr '�• 4F.,R�
~
Of
CUY of Jefferson � �_ � i o Duane Schreimann
Mayor
do
September 9, 1996
Members of the City Council
320 East McCarty
Jefferson City, MO 65101
Dear Members of the City Council:
Pursuant to Section 4.4 (5) of the Charter of the City of Jefferson, I hereby submit
a recommended annual budget for fiscal year 1996-1997 which begins on November 1,
1996.
t„1 The total recommended appropriation for all funds is
to projected current expenditures of$39,112,829, a decrease of$5 553,058 or 14%.
The following budget overview from the City Administrator highlights significant factors
and Issues involved irr developing this recommendation.
The preparation of this budget document is the result of much work by many people.
'
Department Directors and their staffs are commended on the provision of municipal
services with limited resources for manpower and the acquisition of supplies, materials and
equipment. Special credit is given to City Administrator Rich Mays and Finance Director
rs-
Bob Kenney and their staffs for their assistance in the preparation of this budget.
Sincerely,
:Schrelmann
Ml Mayor
J bks
c
r
�t "i,`iipFG7:�t�NYt.7:''tuxunrs rH�arwnws ldary r fnG�c:'3+•s-r...y,; ..._ .. ............ _ ,
,::r
Of l
Duane,Schreiinann
-`� City of Jefferson , $�.:� a
e Mayor
To:Honorable Mayor Duane Schreimann,
i I am pleased to present this recommended budget for the City of Jefferson for the fiscal year
beginning November 1,1996 and ending October 31, 1997. A number of changes have been
j made in the budget process to provide an operational,as well as a financial picture of past,
current and projected functions and activities. f.
New this year is a Table of Organization for each department,and a Base Budget Additions
Summary with supporting detail justifications. The table of organization shows staffing and
reporting relationships along with current and new positions. The Base Budget Additions
Summary shows all department requested and City Administrator approved budget additions and
changes. A revised and expanded Operations Summary provides a narrative and statistical
overview of what has and will be accomplished with the resources expended and requested.
Finally,the budget overview section has been expanded to address issues and opportunities facing
the City during the coming year.
This budget places primary emphasis on(1)continuation of present operational levels,(2)
increased productivity as an alternative to increased staff, and funding,(3)limiting the growth in
expenditures to the growth in operating revenue, (4)completion of the projects funded through
the 1992-1997 Capital Improvement Sales Tax and (5)initiation of major capital improvements to
the Wastewater collection and treatment systems.
We have designed this budget document to provide the public and Council the information
Ind needed to assure fiscal accountability and to relate spending to accomplishment of the City's
citizen service goals. This latter purpose after all,is the only real justification for any expenditure
1 of public funds. The following sections provide a summary of the significant issues, factors and "
assumptions that produced this recommended budget and that require Council consideration.
A final note as you begin your considerations of this proposed budget. This is intended as a
working document and represents a balanced plan of spending within current revenue and
recommended fund balance levels. Increases in budgets will generally require either increases in
(� revenue,or decreases in other budget items. We also solicit your comments and suggestions for i
changes and improvements.
'r.
r Richard A. Mays,City Administrator
Ism w
� I
`� J
1996-97 Budget Overdrew
'.ly C17Y OFJRFMRSON,hfimotrR1
Couskleratiox should ke given to requesting more Park 7nr !er{I at its rxn.virxxm and (2J
l ,State support and implementing all equilakle
user/Jandin estaklisbing a fixer,rather than floating Genera!
gfrcnrraxgeureul'
fund support level Ondea•ed for inflation)for
t
�ra fulure fscal,years. This will ease the Genera!
„..� ttsit provides public transportation services to
fund impart, enrourage continued revievt and
traditional users including low income, elderly, update of Parks user fee and charges as the
o nondrivers and commuters. This later category is allinrate answer to its funding needs and allow
our largest client with State workers and students Parks to accumulate its ornn
making up the bulk of ridership, As federal grants
_ have lessened,the City has picked up the slack, on its petfornranre. fund knlanre katrd
i
Consideratiou should ke given to fee increases to • Utility Franchise Fees
certain classes ofriders and expansion ofthe daily The City currently charges a different rate to gas,
Slate Park and Ride service to service the City's electric and steam utilities(5,65%) compared to
dorentownt Parking Garage as a park rend ride site telephone and telecommunication companles(70k),
with
for up to 200 daily users. o charge at all to water utilities. All are
similar in their use of City right of way,the basic
nature of their business and their need to have a
Some Parks rind Recreation programs are self franchise agreement with the City defining their
—� supporting through user fees set by the Parks
responsibilities. Egniry indicates that one utility's
Commission,supplemented by the Park Property customers should not have to bear a higher cost
tax levy, The General Fund annually makes up the titan that imposed on other utilities.
! difference. The lack ofa formal policy for General
fund support has created a situation where the Park 117e recommend the Council consider fraurbise
tax Ievy has been maintained below the allowable agreements with all utilities serving the City,and
J level while the General tax levy is pressed to implementing equal rates for all utilities
—� generate enough revenue for it operations. This including lire City owned iVastewarter plant.
budget is based on a Park tax rate at its current
level of 16 cents. The following table provides estimates of equalized ( .
Consideration should ke given to(1)setting the revenues at various rates:
r; Franchise Fees
Current Current Equalized at
i
Rates Revenue 5.65% 600% 0
I i . 7.00%
{+ Electric,Gas,Steam 5,650/a 2,703,580 2,703,580 2,871,058 3,349,568 :
Telephone,tole 7.00% 510,000 411, 3 437,
communications 64 143
510,000`
Water 1141 n a: 339,000 360,000•
Wastewater n.a• n,a..;.
420,000
196,530. 208,704 243,4$8
Total $3,213,580 $3,650,752 $3,668,201 $4,523,056
Cable 5,00% 250,780 n,a.
n.a• n.a.
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�'.......,.. + - -.. ...........«.-....�......._..._._.__... ....-.....w . w.r. .Fir. .,.'W...,.... ....,,,. .. �aRw 1cR.r4�. 7i
,
I
1 I
1996-97 Budget Overview
CITY OFJKFFEMON,MMOURI
The Council has the authority to increase rates to prior years under funding, Jefferson City is no
7%without a public vote. The maximum Cable exception. We have however,an opportunity to
rate is set by the Federal Communications correct our situation with the Use Tax proceeds we j
Commission at 5%, Elimination of the fee cap for have in escrow(S2 million),
manufacturing use of electric,gas or steam would
yield$165,000 annually at present rates, lVe reranrnrnd The Council approve the allocation
of remahring 11sr Tax funds nf?er litigation acrd
• Equipment Replacement Reserve refrttrr/s air resolvet4 to fund a Depirriation
A chronic budget problem, made worse in tight Replareme»t Rrserve.
fiscal times,is to provide for the replacement of
capital equipment and rolling stock. It is often Once established,the fund would receive annual —'
approached on a'Yeast or famine"basis with large contributions equal to the calculated depreciation
capita outlays when money is available and little or on equipment. Units scheduled for replacement
no budget in others. This results in aging that year would be paid from the fund. This will _
equipment and fleets and high maintenance costs, provide a level and predictable annual budget for
Employee and public safety may also be an issue, equipment,provide for equipment replacement on
an as needed basis and help control operating and
Private industry addresses this problem through the maintenance costs. It applies the same sound
use of depreciation expense to reserve earnings for business practices to funding our equipment needs
replacement on a predetermined,scheduled basis, that we apply to frutding our employees'pension
u For financial reporting purposes,cities also"book" plans.
depreciation but rarely set aside the annual reserve
in actual dollars. This is due largely to the high
initial cost to start the program and catch up with
r,
i
Ili r.,• r.. ..4 -.
'j
S Fourth of July in the Capital City.
Jefferson City offers park facilities for active families, —
i
xvii
4
I
1.
1
j.,
1 A•
1886-97 Budget OVOFVIGW
CITY OF JRFIBRSON.MISSOURI
All
I Budget Considerations/Assumptions position vacancy savings are assumed. One time costs
such as capital outlay are projected at actual based on
I National econornir conditions are projected to individual budget addition requests prepared by
i mirror the current year with low inflation,stable interest requesting departments containing full cost/benefit
~� rates and modest growth. Loral eeononric conditions analysis.
will likewise continue with very low unemployment,
high housing and building demand,modest population All Use Tax receipts have been escrowed in the General
growth and stable growth in state government Fund(52 million)pending outcome of litigation and A
employment, are not included in the fund balance. These amounts
are not reflected in any fund balance or other schedules
Revenues have been projected based on conservative in this budget,
historic trends modified by known factors such as rate
j increases,service expansions,eta Property tax estimates Payments from Riverkoat Gambling ($260,000
are based on actual known assessed values and tax rates budgeted in 1996)have likewise been eliminated in 1997
at a 95%current collections level. Our target goal ed based on cancellation of that agreement.
budget revenue at slightly less(up to 99%)than expected
actual Interest Income has been increased based on
Gxpenrlitttres have been projected at current projected anticipated changes in the.City's investment program
effective November 1, 1996 as contained in a new
actual, adjusted by the five year historic trend for Investments Policy being prepared for Council
recurring costs, excluding Personnel Services. consideration.
Personnel Services have been projected at actual next
j year cost for each position based on current staffing Evierprise service charge rates (Airport, Parking,
considering across the board and merit wages increases Transit,Water and Wastewater)are unchanged except
and actual employee benefit packages. Vacant positions
for $5 per month increase in monthly parking lot fees.
are projected at entry level pay for a full year and no
Budget Process
Budget Administration at the fund and department level. Administrative
The City Charter assigns budget administration and control of the budget is expanded to personal services `
control to the Mayor. The Mayor has designated the and capital outlay categories which are controlled at an
City Administrator as his agent to monitor and individual position or item level. Department heads
administer the budget working through Ile Finance approve changes between objects of expenditure(except
administer for Personal Services and Capital Outlay) within a
— P particular departrnent/division appropriation, The
_ Budrtet Authority City Administrator,on behalf of the Mayor approves
Any and all expenditures by City departments, appropriation transfers between divisions within
functions and officials are governed by the annual departments of the same fund. City Council approval
is required For all other appropriation changes or
budget adopted by the Council. Mid-year modifications Sri lements.
J to budgets at the fund and department level are likewise PF
_ subject to Council approval. For personal services,the City Administrator approves
temporary changes in staffing types which do not
BudgS Basis expand the number of positions or exceed the budget
Jefferson City prepares its budget on a cash basis in available for that position. Staff or budget expansion in
°j accordance with the City Charter. Budgets are adopted personal services requires City Council approval.
J for all City funds. The City adheres to die guidelines Temporary employee services are controlled at the
established by the Government Finance Officers budgeted total amount and positrons levels.
Association (GFOA) in the preparation and
f✓:w1
Presentation of its final Adopted Budget document. Capital outlay is controlled at budgeted item level. The
City Administrator approves substitution of items
Budaet Control within the dollars available however,expansion of items
j Council control of budget appropriations is exercised
Xviii
j
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1996-97 Budget Overview
CCTV OFilmRsoW,mmsotim
or budgets requires City Council approval. �•.,,,
B hi da�t_Calendar t
The City Administrator,on behalf of the Afa r has the `
responsibility to develop and Yo departments.The following budget calendar outlines the
P present a balanced significant dates and milestones in the budget cycle.
proposed budget to the City Council for all funds and j
1996-97 Budget Calendar
1996 Date Action
Responsl, fill _
June 14 Base Budgets for revenuelexpense posted to computer
Finance Director 17 Distribution of budget instructions and forms and Payroll Projections
Finance Director
24 Base Budget&PayrolVPersonnel adjustments returned to Finance Dept.Directors _
_.
July IS Department's budge)entered onto computer,all Addition Requests Dept.Directors
and other budget loons returned to finance
19 Administrative review of budget begins
City Administrator
August 19 Mayor's review of budget begins
Mayor
September 9 Submission of Mayors Budget to the City Council for review
Mayor
10 Council Finance Committee review of Mayors Proposed budget City 6 et CitC 10
Council _ �. ~�•
23 Publish notice of Public Hearing for Gross Receipts Utility lax City lerk
Publish notice of Public Hearing for Property Tax Rate y Cl r
City Clerk
October 7 Public Hearing on Gross Receipts Utility Tax Rate
Public Hewing on Property Tax Rate City Council -
Public Hearing on the Budget City Council _
City Council
r. Introduction of Bill setting Utility tax rate for 1996-97
I Introduction of Bill setting Property tax rate for 1996-97 Finance Director
Introduction of 1996-97 Budget Appropriations Bill IFinanceD Director
I
21 Adoption of litility, e Tax Bate ordinance
Director
Adoption of property Tax Rate ordinance City Council
Adoption of 1996-97 Budget appropriation ordinance City Council
City Council
Budget Development Process
711e City uses an"Adjusted Base Budget"approach in no further action is required on their pall
developing annual budget proposals for all suMnission ol'thcir request for City Council approval
departments. Ilhe adjusted base budget is defined as
the next year's projected costs for current levels of All budget submission documents and processes my
staffing handled by Finance on their tx;half. 'Ihcir only
g and operations, excluding all one-time and requirement is to upelate their program goals,objectives
capital costs. Adjusted base budgets are developed by
Finance productivity measures and review functional and nance for all functions and represent the starting program descriptions.
Point for departmental budget requests.
If a department is satisfied with the base budget level, If a department desires addidonal items or staff,each
t
xix '
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1996-97 Budget Overview
ciT1'OF JRFtERSON,MussOUR1
must be outlined as if unique and fully costed Budget first herequired to Identify in cost packages.how the
Addition request package including current and would cut their budgets to meet this new lower level.
continuing costs. Any offsetting revenue or 'these reductions can then be intermixed with new
—� expenditure savings available to fund the request is;ko requests in the department's overall priority order for
identified. A cost summary in the department's overall consideration.
priority order accompanies the Budget Addition request
.� packages submitted for consideration. A Budget'1'eam consisting of the City Administrator, w
Finance Director and support staff reviews all budget
If necessary for budgetary or operational purposes,the requests in accordance Willi the City's overall policies
Adjusted Base Budget can also be defined as a and develops a balanced Budget for submission to the
percentage(less than ion)of the normal base budget Mayor. After review,the Mayor submits the proposed
_i as defined above. In this case,inch requester would budget to the City Council for approval
-i Capital Improvements Budgeting
j The City prepares a separate five year Capital project and do not lapse at fiscal year end. The budget
Improvements budget and includes projects as a part of is under the administrative control of the City
die annual operating budget process and document. Administrator.
Prior year's on-going projects and balances are detailed
along with supplemental and new appropriations. Specific capital equipment items budgeted for 1996-97
Appropriations are made for the life of the capital are detailed in the following table:
i
Capital equipment budget for 1996.97
- 1 Planning Central Parks& linterprise Other
&Code Main(. Rec. Police Streets Funds Depts Total
Automobiles 185,100 40,000 225,100'
—? Pickups 45,500 19,000 100,000 25,000 . 59,500 - . 249,000
('rucks 50,000 8,000 58,000
Heavy Equip 140,000 4,100 144,100
Computers 10,500 18,230 20,000 48,730 .
Radios 4,000 21,050 25,050
- Total 60,000 19,000 100,000 224,380 255,000 71,600 20,000 $749,980
-a
or 1,
xx
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t( �
1996-97 Budget Overview
CITY OFl6MRSON,UMSOUR1
Aebt Ipo Ictes
'Ihc City ollows a' t as you o" Bic for operating capital improvement sales tax. The City's goal is to r
y �P�Y Y g Policy Pe 8 Y g
costs and most capital equipment and projects. It has remain debt free from taxpayer supported notes or
no outstanding general obligation bonded debt and bonds although it has significant legal
does not issue notes for short terra 1nancing, Capital -g d debt capacity as
funding is provided primarily through tine five year follows.
I ..
Legal debt margin for tax supported debt
Assessed Value as of January 1,1996 I
$436,155,40.'
Lcgnl Debt Margin(as a percentage of assessed value);
For General Purposes(Mo.Cont.Art Vl,Sect.26 b/c) -10% 43,615,549
'For public improvements,electric and water udlitles (MO.' 43,615,549
Coast.Art VI,Sect.26 d/c) -104'0 —
Total .. _
$87,231,098
Less;Outstanding General Obligation Bonded Debt
Available Debt Margin $87,231,098
User fee supported revenue bonds have been respectively. In addition,short term lease-purchase "
I issued forcapital improvements to the wwwwater and financing has been used for capital equipment .........parking system facilities,and are planned for a purchases. The City's current outstanding debt is L
Convention Center and new golf course projects presented in the following table:
estimated to cost $12 million and $6 mullion --
Current debt obligations
Interest
Fund Bond Type rates Final Maturity Principal Interest Total
Public Revenue bond, 3.80%- 8/1/2010 3.665,000 1,587,189` 5,252,189 .
parking level debt 5.(X)0!„
Wastewater Revenue bond, 3.60%- 3/1/20(X1 1,345,000 157,063' 1,502,063
level debt 10.75"h
Gray's Creek Note,variable 2/15/1998 :197.363 13,543'. 210,90b
Sewer principal,int.
Cedar City Revenue bond, 5.00% 6/1/2014 159.000 85,850 9A4,850
Sewer level debt _
Cedar City Revenue bond, 3.625% 2/15/1998 8,000 ' --
Water level principal 289. 8,289
Total $5,374,363 $1,843,934 $7,218,297
,7
I
Xxi
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i
ICity of Jefferson, Missouri
1996-97 BUDGET
Table of Organization
Citizens of the City o f Jef erson, Missouri
Municipal Judge,
City Council Mayor City Prosecutor
(Page 3) (Pace 3) (page 10)
t
` City Parks Other Boards&
-�
City Clerk City Counselor Administrator Commission Commissions
(page 3) (page 3) (page 3) (page 40)
.............................
Finance Human Planning&Code Parks&
Department [,,Resourc Enforcement Recreation
` (page 10) (page 3) (Page 1 (page 40)
Finarr ial Service Personnel Planning -Maintenance
Business Services Risk Management Building Regulation - Recreation
Support Services Health - GolfCoutse
Data Processing Animal Rescue - Ice Arena
Municipal Court . Swimming Pools
{ Police Fire
Public Works Department Department
' (page 20&25) (page 13) (page 15)
E
Engineering Patrol Suppression
. _.i •Streets -Detective -Training
•Water -Communications -Public Safety&Education
` Airport
.Ping
Transit
1 Wastewater
J✓ 1� Central Maintenance
J r
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1996-97 Budget Summary-General Fund
Prior Year Results _ 1996.97 Adopted Budget
1993.94 1994-95 1995.96 overage increase(Decrease) %of
F'
Revenues by Source Actual Actual Projected Growth Amount Amount Percent Total
�
Property Taxes $2,053,056 $2,097,745 $2,224,777 4% $2,271,105 46,328 2% 14%
Sales&Use Taxes 6,513,217 6,669,456 7,292,033 6% 7,664,379 372,346 5% 46%
Other Taxes 955,661 999,274 1,043,732 5% 1,087,460 43,728 4% 7%
Franchise Fees 3,265,601 3,345,954 3,306,708 1% 3,464,360 157,652 5% 21%
Intergovernmental 333,360 185,664 277,955 3% 275,721 (2,234) -1% 2%
Charges for Services 264,120 406,157 410,755 27% 565,280 154,525 38% 3%
Fees,Licenses,&Permits 310,073 296,170 296,246 .2% 305,520 9,274 3% 2%
Fines&Forfeitures 311,356 341,053 364,037 6% 376,830 12,793 4% 2%
Interest Income 106,024 161,001 186,358 37% 250,000 63,642 34% 2%
Other Operating Revenues 567,822 369,854 269,310 .31% 273,370 4,060 2% 2%
Operating Transfers In 506,171 245.382 236,636 -28% 5,000 (231,636) -98% 0%
Total Revenue 515,166,461 515,359,710 515,908,547 2°i° $16,539,025 630,478 4% 100%
Expenditures by Type
Operating Expenditures
Personnel Services $9,011,930 $9.300,173 510,371,409 7% $10,861,975 490,566 5% 66%
Materials&Supplies 369,532 451,659 476,718 14% 531,030 54,312 11% 3%
Contractual Services 898,185 1,011,697 1,329,327 22% 1,290,155 (39,172) 3% 8%'
Repairs&Maintenance 1,192,068 1,125,471 1,042,342 -6% 1,144,190 101,848 10% 7%
Utilities/Other 589,308 565,207 571,759 -1% 570,650 (1,109) 0% 3%
Capital Purchases 872,308 561,909 436,985 -29% 686,315 249,330 57% 4%
Operating Transfers Out 2,020,769 2,959,345 1,655,908 1% 1,352,000 (303,908) -18% 8%
Debt Service 214,670 194,777 91,281 -31% 102,710 11,429 13% 1%
J
Total by Type $15,168,770 $16,170,238 $15,975,729 3% $16,539,025 563,296 4% 100%
Expenditures by Function i)
General Government 1,209,549 1,184,486 1,331,81$ 5% 1,451,155 119,336 9% 9% t
Police 3,920,151 4,277,480 4,874,868 12% 5,099,925 225,057 5% 31%
Fire 3,571,011 3,125,443 3,206,176 .5% 3,287,960 81,784 3% 20%
Street&Engineering 3,049,926 3,013,460 3,015,712 -1% 3,402,658 386,946 13% 21% j
j Planning&Code Enforce. 1,000,179 1,087,656 1,257,851 12% 1,375,467 117,616 9% 8%
Non-Departmental 397,185 522,368 633,395 26% 569,860 (63,535) -10% 3%
Transfers&Subsidies 2,020,769
J 2,959,345 1,655,909
1% 1,352,000 (303,908) -18% 8%
i
Total by Function 15,168,770 16,170,238 15,975,729 3°c 16,539,025 563,296 4% 100°'o
�? Fund Balance
�j Net Increase(Decrease) $17,691 ($810,528) ($67,182)
Add:Beg.Fund Balance 2,681,067 2,698,758 1,888,230 1,821,048
Available Fund Balance $2,698,758 $1,888,230 $1,821,048 $1,821,048 11%
General Fund The General Fund accounts for all resources and operations traditionally associated with
I city government and basic city services which are not required legally,or by sound financial
management to be accounted for in separate funds. Its assets can be used for any
municipal purpose without resttiction based on Council approved appropriations.
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City of Jefferson
Administration
Table of Organization
Mayor City Council
................................•.
City Counselor City Administrator City Clerk
! -a Allen Gamer Richard Mays Phyllis Powell
Positions-Full Time: 3.0 Positions-Full Time: 3.0 Positions-Full Time 1.0
Positions-Part Time: 0.2 Positions-Part Time: 0.1 Positions-Part.Time: 0.0
-Administrative Secretary 1.0
I -Associate City Counselor 1.0 -Grant&Projects Coordinator
-PT Law Clerk 0.2 -Administrative Secretary
Y 1 -PT Courier
Human Resources
Diane S leker
I
Positions-Full Time: 2.0
^°} Positions-Part Time: 0,4
1 -Administrative Secretary 1.0
II '" -PT Human Resources Trainer 0.4
1�
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sak-
Age
Bar-
17
1.
City of Jefferson,Missouri
A 1996-97 BUDGET
OPERATIONS SUMMARY-MAYOR
Mission Statement/Activity Description:
Promote and protect public health,safety and welfare of the City residents, Protect and enhance the local
economic,recreational and cultural climate. Provide for an appropriate amount and arrangement of land uses
for the future expansion of the City. Conserve natural resources and promote the preservation of open spaces
throughout the community. Efficiently provide for essential and desired public services and utilities.
Goals&Strategic Issues:
k<1
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Budget Highlights:
�. Statistical Data:
Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Projected 1996-97 Budget
t
Expenditures:
Personnel Services $15,093 $14,018 $11,508 $11,670
,• J
Materials&Supplies $1,606 $1,032 $921 $1,010
Other Charges&Services $9,783 $6,392 $1,911 $1,810
Capital $0 $0 $0 $0
Total $26,482 $21,442 $14,340 $14,490
Budget $27,961 $28,257 $18,266 $14,490
Positions(fte)•
Regular 0 0 0 0
Elected 1 1 1 1
1 Total 1 1 1 1
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1 City of Jefferson,Missouri
1996-97 BUDGET
OPERATIONS SUMMARY-CITY COUNCIL
Mission Statement/Activity Description:
Promote and protect public,health,safety and welfare of the City residents. Protect and enhance the local
economic,recreational and cultural climate. Provide for an appropriate amount and arrangement of land uses
for the future expansion of the City. Conserve natural resources and promote the preservation of open spaces
throughout the community. Efficiently provide for essential and desired public services and utilities.
Goals&Strategic Issues:
t
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Budget Highlights:
71
b,d ,
Statistical Data:
Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Protected 1996-87 Budget t
u�
Expenditures:
Personnel Services $86,287 $69,877 $58,625
$58,330 ,
Materials&Supplies $4,133 $6,325 $4,868
$5,530
Other Charges&Services $11,527 $7,002 $5,969 $8,000
Capital $0 $0 $0
$0
"! Total $101,947 $83,204 $69,462
6JI B $71,860
Budget
$103,700 $105,103 $75,631 $71,860
11 Positions(fte)
Regular 0
0 0 0
Elected 10 10
Total 10 10 10 1 p
5
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iCity of Jefferson,Missouri
' 'B 1996-97 BUDGET
OPERATIONS SUMMARY-CITY CLERK
Mission Statement/Activity Description:
To work with the Mayor and City Council In the processes of municipal legislation by providing Information as
required to make the processes work efficiently. To serve as liaison between the public and the City Council and
relaying/providing information that helps keep citizens In touch with their city representatives. To maintain the
City's official records in the most efficient manner possible to ensure both preservation and accessibility for City
staff and public citizens.
r:.t
Goals&Strategic Issues:
Upgrade the methods of records management in the City Clerk's office to a standard which ensures preservation
of archival City records. Continue to improve accessibility to City records with a minimum of manpower.
Budget Highlights:
Application for a grant from the Missouri Local Records Management office to upgrade vault conditions,
microfilm permanent City records,and use temporary personnel to reorganize vault in accordance with
recommendation of Secretary of State Inventory Report.
Statistical Data:
r Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Protected 1996-97 Budget
.r1 1
Municipal Code Updates 1 4 4 4
Council Packets 52 52 52
,mot Council Meetings 30 30
Expenditures:
Personnel Services $25,840 $32,322 $34,254 $34,206
Materials&Supplies $3,109 $5,000 $2,787 $3,300
Other Charges&Services $23,552 $37,934 $47,908 $40,805
Capital $0 $0 $0 $550
t Total $52,501 $75,264 $84,949 $78,863
tdt Budget $77,172 $84,696 $97,348 $78,863
Positions(fte)•
Regular 1 1 1 1
of Part-time&Temporary 0 0 0 0
1 Total 1 1 1 1
ref
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City of Jefferson,Missouri
1996-97 BUDGET
OPERATIONS SUMMARY-ADMINISTRATION
Mission State ment/Activity Description:
To serve the citizens of Jefferson City through the efficient management of resources and promote cooperation
LL among the City Departments in order to enhance the quality of life for those served.
C..I
Goals&Strategic Issues:
u Develop adequate sources of revenue to allow funding of required and desired services at an appropriate level.
To provide offices and facilities that are adequate in space and location to meet the needs of City of Jefferson
residents, To provide City services to the residents of City of Jefferson as efficiently as possible. To enhance the
productivity and job satisfaction of City employees.
Budget Highlights:
v�
Statistical Data:
Workload Indicators: 1993-94 Actual 1994-95 Actual 1995.96 Projected 1996-97 Budget
G^�
r�
j Ex enditures:
Personnel Services $111,620 $59,250 $145,347 $169,240
�d Materials&Supplies $2,144 $7,702 $3,949 $4,330
Other Charges&Services
$7,042 $22,489 $20,406 $9,310 j
Capital $0 $17,103 $5,000 $p
Total $120,806 $106,544 $174,702 $182,880 I'.
t.� Budget $119,367 $124,174 $196,854 $182,880
Positions
Regular 2 2 3
1 3
Part-time&Temporary 0 0 0.1 0.1
Total 2 2 3.1 3.1
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:1 .� City of Jefferson,Missouri
1996-97 BUDGET
+� OPERATIONS SUMMARY-LAW DEPARTMENT
�^ Mission StatemenUActivity Description:
Provide quality professional legal services to the government of the City of Jefferson while carrying out functions
of the office as set forth In the City Charter and as assigned by the City Council. Provide leadership in areas
requiring legal expertise to enable the government of the City to carry out its goals and objectives while
minimizing its liabilities.
Goals&Strategic Issues:
To improve the efficiency of the administration of legal services through City Counselor's Office by maintaining
adequate professional staff to handle ongoing caseloads,and by providing a reasonable and sophisticated work
environment in which to perform those services.
Budget Highlights:
i
The amount of professional services Is reduced from$37,000 to 20,000,which reflects conversion of the
position of a part-time attorney to a full-time position. Dues and publications reflects continuation of conversion
.� from a paper driven system to an electronic system.
Statistical Data:
Workload Indicators: 1993-94 Actual 1994-95 Actual 1995.96 Projected 1996-97 Budget
J
Expenditures:
Personnel Services $110,046 $117,004 $135,381
$174,434
_Materials&Supplies $4,338 $4,296 $4,044 $6,000
Other Charges&Services $30,521 $61,228 $56,588 $49,300
Capital
$125 $0 $2,750 $3,000 I ".
Total $145,030 $182,528 $198,763 $232,734
Budget $158,024 $189,660 $220,724 $232,734 i ..
Position_s(fte):
Regular 2 2 2 3
Part-time&Temporary 0.2 0.2 0,7
0.2
_ Total 2.2 2.2 2.7 3.2
1 8 j
rs
City of Jefferson,Missouri
1996-97 BUDGET
OPERATIONS SUMMARY-HUMAN RESOURCES
.� Mission Statement/Activity Description:
The office of Human Resources assists other City departments meet their service delivery responsibilities to the
r public and assists employees reach their fullest potential with the City. Human Resources helps maintain a
careful balance between the interests of City government,its departments and its employees by;developing
policies;facilitating the resolution of conflicts;providing benefits management,worker safety and wellness
programs,and training. Human Resources also assists in preserving and protecting the City's assets through
various risk management methods including loss prevention,risk transfer and risk financing.
-� Goals&Strategic Issues:
i •
The goals and strategic issues for Human resources are somewhat dictated by now and changing laws requiring
policy development and procedural changes not predictable in advance. Other goals inclu, a managing the
City's risk such that no vital operation is disabled without replacement. For 1996-97,goals include
Implementation of a supervisory training plan and continued development of methods of personnel,risk and
benefits management that will deliver the highest possible level of productivity and reliability.
i •
Budget Highlights:
t Human Resources requests the addition of funds and personnel to implement a supervisory training plan. To
partially offset the cost of hiring a part-time position with benefits,the part-time position without benefits will be
r-� eliminated. Funding for implementation of a training plan for supervisors was included in the 1995-96 budget but
the plan was not developed and approved in time to utilize the funds as expected.
Statistical Data:
Workload Indicators: 1993-94 Actual 1994-95 Actual 1995.96 Projected 1996-97 Budget
Full time positions filled 22 31 40 45
TrainingNVeliness prg Coord 12 12 15 40
Workers Compensation 65 54 70 75
9 Expenditures:
i Personnel Services $71,812 $78,788
$86.183 $94,695
.�
Materials&Supplies $2,458 $3,204 $2,868 $3,280
Other Charges&Services $33,720 $2,908 $8,624 $10,600 i
`1 Capital $0 $0 $0 $1,000
-; Total $107,990 $84,900 $97,675 $109.575
Budget $106,927 $84,853 $106,037 $109,575
Positions(fte):
r � Regular 2 2 2 2
Part-time&Temporary 0 0 0.4 0.4
Total 2 2 2.4 2.4
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City of Jefferson j
Finance Department
•�� �^ Table of Organization
1
4 �
Bob Kenney +
Director
Positions:
J -Total Full Time: 13.0
-Total Part Time: 0.5
f � i
_a
Data Processing Financial Services i
i
- Positlons•Full Time: 2.0 Positions-Full Time: 14�.O Positions-Part Time: 0.0 Positions-Part Time:
Data Processing Coordinator 2.0 -Accountant 1.0
-Accounting Supervisor 1.0
-Accounting Assistant II 1.0
~1 -Clerical Assistant 1.0
i
Business Services Support Services
Positions-Full Time: 2.0 Positions-Full Time: 2.0
1 Positions Part Time: 0.0 Positions Part Time: 0.5
— -Accounting Assistant II 2.0 -Purchasing Agent 1.0
i
J -Purchasing Assistant 1.0
-PT Custodian 0.5
Municipal Court
• � City ....... ........ Municipal ;
Prosecutor Positions-Full Time: 2.0 Judge
Positions-Part Time: 0.0
-Municipal Court Clerk 1.0
-Deputy Court Clerk 1.0
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City of Jefferson,Missouri
1996.97 BUDGET
OPERATIONS SUMMARY-FINANCE
Mission Statement/Activity Description:
To represent the Mayor and City Council In promoting and insuring the financial Integrity and accountability of the
City to its citizens in the expenditure of the public funds. To provide the financial planning and support necessary
to accommodate the expansion and delivery of public services by the various operating departments and
activities.
Goals&Strategic Issues:
i
Provide for the accurate and timely payment of all employees,suppliers,and contractors. Provide a
comprehensive computerized Financial Management system that will support all City departments and Insure
accurate,timely accounting reporting of financial operations. Provide for expanded financial planning and a long-
..J range financial plan. Enhance the City's financial reputation by securing clean audit opinions and national
recognition for budgeting and financial reporting.
i
_ Budget Highlights:
In-house update of financial software to fully implement project and grants accounting and a revised budgeting
system. Implementation of a revised long-range plan for data processing equipment and services. Completion
of financing for the Convention Center,Golf course Improvements and Mo.Highway 179 extension.
Statistical Data:
Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Projected 1996-97 Budget
Payroll Checks Issued 11,590 11,588 11,620 11,640
-� Vendor Payments 6,975 6,802 6,341 5,800
Business Ucense 2,500 2,525 2,760 2,760
u� Accounts Billed 44,820 46,740 49,344 51,120
Expenditures:
Personnel Services $352,448 $378,867 $424,886 $487,548
Materials&Supplies $14,029 $20,659 $28,557 $24,860
Other Charges&Services $164,181 $98,647 $99,777 $100,220
Capital $0 $22,736 $18,000 $27,000
Total $530,658 $520,909 $571,220 $639,628
Budget $530,903 $551,054 $571,869 $639,628
Positions(fte):
I
Regular 10 10 10 11
Part-time&Temporary 0.7 0.6 1.2 0.5
Total 10.7 10.6 11.2 11.5
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City of Jefferson,Missouri
1996-97 BUDGET
j OPERATIONS SUMMARY-MUNICIPAL COURT
r •„I,
1 Mission State menUActivity Description:
To administer Justice in court cases as expediently as possible. Issuance of warrants for defendants who fail to
�} appear. l
Goals&Strategic Is^ues:
Efficiently process court cases,traffic tickets and parking tickets. Hold court arraignment sessions and trial
— sessions. Keep the records of the court.
Budget Highlights:
_.J
i
Statistical Data:
I
Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Projected 1996-97 Budget
Cases Fled 5,591 6,425 6,700 6,800
^� Parking Tickets Processed 32,211 32,301 35,000 36,000
q
Expenditures:
1 Personnel Services $92,513 $89,166 $94,147 $95,365
o! Materials&Supplies $3,864 $4,877 $5,753 $5,500
Other Charges&Services $19,686 $13,476 $20,808 $20,260
Capital $8,072 $2,176 $0 $0
^I Total $124,135 $109,695 $120,708 $121,125
i
-� Budget $125,178 $118,538 $121,799 $121,125 '
Positions(fte): .'
Regular 2 2 2 2
Elected 2 2 2 2
Total 4 4 4 4 i
12
4
City of Jefferson
Police Department
Table of Organization
K.Tyler Brower
Chief
4
Positions:
-Total Full Time: 103.0
-Total Part Time: 3.1
-Administrative Secretary
Administration
K.Tyler Brewer Chief Staff a Support
Kent Scrivner Captain
Positions-Full Time: J6.O Positions-Part Time: Positions-Full Time: 25.0
aJ Positions-Part Time:
2.0
-Police Lieutenant 1.0
-Police Sergeant 1.0 -Information System Supervisor 1.0
-Police Officer 4.0 -Fiscal Affairs/Records Supr. 1.0
PT Crossing Guard 1.1 -Telecommunications Supr. 1.0
-Police Information Clerk 3.0
-Telecommunications Operator 16.0
Jam,• -PT Police Information Clerk 2.0
-Custodian 2.0
Field Services
-, Steve Welch Captain Criminal investigation
_1 Jim Johnsen Captain
POsitiOns•Full Time: 59.0
Positions-Part Time: 0.0 Positions-Full Time: 11.0
Positions-Part Time: 0.0
-Police Lieutenant 3.0
-POlice'Sergeant 7.0 -Police Sergeant 1.0
-� -Police Officer 45.0 -Police Corporal 1.0
-Community Service Officer 3.0 -Police Officer 8.0
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City of Jefferson,Missouri
1996-97 BUDGET
.i OPERATIONS SUMMARY-POLICE
Mission Statement/Activity Description:
,..? The Jefferson City Police Department is committed to the basic mission of crime control,order maintenance,and
fear reduction in the community by structuring our service delivery in a way that will reinforce the strengths of the
City's neighborhoods. The Community will be seen as an auxiliary to the police In guiding our efforts in defining
r of protectingthe ronstitutionalcrights and personal freedoms of tph peoplelwe se e.
will reflect the importance
Goals&Strategic Issues:
Maximize effective use of resources,increase utilization of creative Innovation,continue acquisition of enhanced
^^� public safety technology,and increase acquisition of community involvement and su
t, organizational structure,culture,and climate that maximizes effectiveness,while utilizing unparalleled fiscal
responsibility. Continue to enhance the quality of life for the Jefferson City Community by making it one of the
safest cities in the United States.
Budget Highlights:
Key elements of this budget are the addition of support personnel,expenditures for equipment,and continued
emphasis on professionalism through training and education.
Statistical Data-
Workload Indicators:
1993-94 Actual 1994-95 Actual 1995-96-Projected 1996-97 Budget
Reported Part I Crimes 1,714
Number of Incident Reports 1'873 1,940 2,000
3,826 031 4,300
Number of Arrests
1,881 4,322 4,
2,031 2,052
Total#of Calls for Service 2,070 .'
73,917 68,810 68,637
#of Part I Crimes Cleared 70,000
549 569
Expenditures: 593 600
Personnel Services $3,094,081
$3,429,536 $3,860,237 $4,064,190
Materials&Supplies $111,412
$104,391 $123,933 $157, -
Other Charges&Services
$528,149 $543,317 380
$604,164
Capital $186,509 $598,590
Total $200,236 $286,534 $279,765
$3,920,151
J $4,277,480 $4,874,868
Budget $5,099,925
$3,864,954 $4,213,194 $4,885.956
Positions fte: $5,099,925
..i Regular I
96 101 101
\r,d Part-time&Temporary 103
2.4
J Total 3.1
98.4 103
103.3 106.1
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City of Jefferson
1 Fire Department
Table of Organization
J i
Robert Rennick
Chief
Positions:
-Total Full Time: 70.0
-Total Part Time: 0.0
-Administrative Secretary
-Fire Training Officer
'-}• -Public Fire Education Officer
A Shift B Shift C Shift
Wayne Hammann Assistant Chief James Mills Assistant Chief Dennis Horn Assistant Chief
Positions-Full Time: 22.0 Posltlons-Full Time: 22.0 Positions-Full Time: 22,0
Positions-Part Time: 0.0 Positions-Part Time: 0.0 Positions-Part Time: 0.0
-Fire Captain 6.0 -Fire Captain 6.0 -Fire Captain 6.0
-Fire Driver 7.0 -Fire Driver 7.0 -Fire Driver 7 0
` Fire Fighter 8.0 -Fire Fighter 8.0 -Fire Fighter 8,0
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City of Jefferson,Missouri
1996-97 BUDGET
I{ OPERATIONS SUMMARY-FIRE DEPARTMENT
Mission Statement/Activity Description:
To provide generally for the protection of life and property by controlling and extinguishing fires,rescuing trapped
persons,rendering first aid,if necessary,and assisting other departments of City government when there is a
need.
Goals&Strategic Issues:
To prevent and suppress fire,utilize shift personnel to do inspections,strategically locate personnel and
equipment to provide a rapid response to calls for assistance. Provide and maintain state of the art equipment.
Perform annual testing and service of equipment,and follow a scheduled replacement of apparatus. Have well
trained personnel,to provide a well rounded training program providing special and general training on an on
going basis.
. , Budget Highlights:
Placing a second ladder company in service. Striving to reduce the City's rating from a Class 4 to a Class 3 rate.
Statistical Data:
Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Projected 1996-97 Budget
J -
Incidents 901 989 1,250 2,003
Inspections 783 847 900 850
Training Hours 22,750 20,000 29,252 30,000
_
Expenditures:
j Personnel Services $2,828,810 $2,700,118 $2,960,839 $2,935,420
Materials&Supplies $23,129 $27,889 $28,539 $29,130
Other Charges&Services $254,064 $279,719 $216,798 $248,410 ff
Capital $465,008 $117,717 $0 $75,000
"I Total $3,571,011 $3,125,443 $3,206,176 $3,287,960
J Budget $3,580,486 $3,287,142 $3,201,525 $3,287,960
_Positions(fte):
7 Regular 72 70 70 70
Part-time&Temporary 0 0 0 0
Total 72 70 70 70
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City of Jefferson
Planning&Code Enforcement Department
•„.� �� Table of Organization
Kelth DeVault
} Director
Positions:
-Total Full Time: 21.0
-Total Part Time: 1,1
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-Administrative Secretary
-Secretary
Planning
LJanIceMCMI1Ian Senior Planner Building Regulations
Ron Davenport Division Director
Time: 2.0 Positions-Full Time: 5.0
Time: 0.1 Positions-Part Time: 0.0
-Planner II 1.0 -Building Inspector 1.0
-PT Planning Assistant 0.1 -Electrical Inspector 1.0
-Plumbing Inspector 1.0
_ -Housing Inspector 1.0
Environmental Sanitation Animal Rescue i
E7 Charles Lansford Division Director '
t
Gary Buford Division Director
LPositions-Pait itons-Full Time: 5,0 i
Time: Positions-Full Time: 6.0
0.5 Positions-Part Time: 0.5 '
-j
-Environmental Sanitarians 4.0 -Animal Rescue Officer 3.0
-PT Weed Inspector 0.1 -Animal Tender
-� -PT Mosquito Control Technicia 0.4 2.0
-PT Veterinarian 0.3
-PT Animal Rescue Officer 0.2
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City of Jefferson,Missouri
OPERATIONS SUMMARY-PLANNING AND CODE ENFORCEMENT
i
•„ %'�� Mission Statement/Activity Description:
—� [Assist o plan for the orderly growth and development of the City and the planning area beyond the City limits. To
nsure that zoning and subdivision regulations are relevant and provide growth that is beneficial to the City.
the public with planning and zoning issues,building and sanitation regulations and in obtaining permits
eeded for development and protection of property,health and welfare. Assist and advise the Boards,
Commissions and City Council with matters related to departmental affairs and Issues.
Goals&Strategic Issues:
To facilitate the Comprehensive Plan Update and to revise,as needed,th e zoning,subdivision and sign
ordinances. This strategy will assist in the development of procedures for the administration and enforcement of
the ordinances and regulations. To Improve service to the public,including issuing permits,processing
_ applications,Improving knowledge of departmental procedures and the need for planning in the City. To Improve
the quality of staff reports for the Boards and Commissions.
-� Budget Highlights:
F prehensive Plan has been adopted,a new Planner it position has been approved which will involve a
responsibilities within the department and revisions to major ordinances,such as the zoning,
n and sign ordinances,are in the process. The department is exploring more effective and efficient
o review development plans as well as the approach to the enforcement of building,housing and
codes.
Statistical Data:
Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Project 1996-97 Budget
Plan Reviews&Rezoning NA 139
157 165 '
Building Permits 494 525
441 463
Number of Inspections 3,458 3,675 3,087
3,241
Plans Reviewed 200 216
160 168
Envir.Sanitation Inv. 4,044 3,655
• 4,063 4,266
Expenditures:
Personnel Services $579,415 $587,787 $636,511
$676,957
Materials&Supplies $22,078 $26,610 $31,415
r� $38,210
Other Charges&Services $170,642 $187,301 $251,206
J C $261,330
Capital
$13,069 $35,993 $5,000
Total $39,500
$785,204 $837,691 $924,132 $1,015,997
Budget $813,117 $828,638 $989,068
Positions(fte)• $1,015,997
Regular 14 14
15 15
Part-time&Temporary 1 0.6
0.6 0.6
Total 15 14.6 15.6 15.6
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City of Jefferson,Missouri
1996-97 BUDGET
M1 _ OPERATIONS SUMMARY-ANIMAL RESCUE DIVISION
Mission Statement/Activity Description:
To provide Animal Control Services,educational programs,enforce animal control ordinances in order to solve
1 I problems for the residents and animals of the City of Jefferson.
i
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j Goals&Strategic Issues:
j
To find as many new homes for animals as possible and to protect both animals and humans with Animal
Control services. The strategy to accomplish much of this will be through public education and attempt to be as
proactive as can be determined.
Budget Highlights:
Use of funds will be to replace one vehicle and to replace 12-15 year old radios which can no longer be repaired.
I -
Statistical Data:
Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Pro ected 1996-97 Budget
Complaints Not available Not available
3,259 3,422
Animals handled ti
�i 1,627 1,708
• Adoptions 1,010
1,061
Redemptions 104
• 110
'Actual Aug,95.lune 96 under new supervisor.Prior to this date,records not complete.1996-97 will show an increase of 5%projected.
_Expenditures:
Personnel Services $170,894 $179,256 $198,997
$213,150
Materials&Suppli es $8,415 $9,583 $11,082
$11,810
i Other Charges&Services $35,666 $61,126 $97,610
$114,010
Capital $0 $0 $26,030
$20,500
J Total $214,975 $249,965
$333,719 $359,470
Budget $211,500 $222,501 $351,074
$359,470
..i _Positions Iftei:
J •t"^� Permanent 5 5
6 g
\ Part-time&Temporary 0.2 0.2
0.5 0.5
Total 5.2 5.2 6.5
6.5
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City of Jefferson
Public Works Department
Table of Organization
n
Mart y Broso
Director
Positions:
1 -Total Full Time: 44.0
-Total Part Time: 2 9
." -Administrative Secretary
-
-Secretary
Engineering Division _
! Jack Kramer Division Director
Street Division
La Bates Division Director
—, Positions-Full Time: 16.0
iI Positions-Part Time: 1 4 Positions Full Time: '
Positions-part Time: 25.0
-Engineering Design Supervisor 1.0 1'S
-Engineering Survey Supervisor 1+0 -Constr.&Maint,Supervisor 1.0
-Engineering Inspection Supr, 1+0 -Traffic&Special Service Supra 1.0
-Engineering Designer 1+0 -Maintenance Crew Leader i
-Plan Reviewer -Traffic Signal Technician 4.0
>n + -Civil Engineer 2.0 1.0
-Engineering Inf.Sys.Specialist 1.0 -Maintenance III 6.0
-Engineering Instrument Techn. 1,0 -Maintenance 1 �0
-Maintenance 14.0
-Engineering Technician 3,0 -PT Maintenance Assistant 1,5
-Construction Inspector 2.0
-PT Survey Assistant 1.4
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City of Jefferson,Missouri
j 1996-97 BUDGET
•.� OPERATIONS SUMMARY-PUBLIC WORKS-ENGINEERING
i� Mission Statement/Activity Description:
I ..-I 1 The Engineering Division of the Public Works Department provides design and field inspectton services in t
Implementation of the capital Improvement program. Design work is performed on many street,wastewater and
stormwater projects(n-house. This Division(s responsible for directing,reviewing,and implementing consultants'
efforts. This Division also reviews plats and plans for public facilities of private developers and maintains an Inventory
-1 of streets,wastewater and stormwater facilities.
Goals&Strategic Issues:
i [career ontinue development of the City's Geographic Information System. Provide a professional staff by establishing
paths. Review Public Works Project Participation Policy. Keep abreast of new technology. Provide necessa quipment and office space to accommodate increased personnel. Complete the 1992-1997 %:cent Capital provement Program and Implement planning for 1997-2002 new 1/2 cent Capital Improvement Program.
I .-
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.,� Budget Highlights:
f The 1996-97 budget includes equipment and short-term remodeling of the Public Works' office space to
accommodate the two new Plan Reviewer positions and additional personnel needed for the increased workload
I from private development. The Engineering Division is working toward reorganing the Division into three functional
areas as follows:Design/Project Management;Development Review;and Geographic Information&Archives.
Statistical Data:
Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Pro ected 1995-97 Bud et
�i
Residential Permits N/A 140 1
80 230
Private Pian Development 59 66
100 120
Construction Contract Bid 5 for$1,810,000 10 for$4,316.000 8 for$2,391,000 10 for$2,700,000
Street Cut Permits 518 534
545 556
Bill Summaries Generated 70 77
85 93'
Expenditures:
Personnel Servces $621,812 $661,499
$763,904 $877,150
Materials&Supplies $21,366 $22.777
$24,939 $25,370
Other Charges&Services $52,861 $35,193
$43,610 $44,920
Capital
$10,577 $39,188 $25,949
$25,000
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Total $706,616 $758.657
$858,402 $972.440
Budget
Posttl $690,423 $812,051
$847,112 $972,440
ons(fte):
Regular 15
17 19 19
Part-time&Temporary 0.7 0.9
1.4 1.4
Total 15.7 17.9 20.4
20.4
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City of Jefferson,Missouri
1998-97 BUDGET 4
i y OPERATIONS SUMMARY-PUBLIC WORKS-STREET
:^1 Mission State ment/Activity Description:
i
The St'eet Division of the Public Works Department is responsible for maintaining 185 miles of roadway,the City's
stormwater system,traffic signals,traffic signs,striping,right-of-way mowing,street sweeping,and snow removal.
The Street Division assists other departments with labor intensive tasks or those which require heavy equipment.
Energy costs for street lighting and the annual asphalt overlay program are contained in this activity•
Goals&Strategic Issues: j
} Maintain safe C' streets,alleys, public right-of-ways b -
�' Ys� P n9 ys y providing a comprehensive street maintenance program
Including milling, overlay,and slurry seal. Update and implement snow removal plan. Provide and maintain
f necessary signing,signals,and street lighting. Maintain bridges,culverts,and City drainage systems. Construct
additional salt storage.
Budget Highlights:
M'
There will be no increase in personnel this year. The Street Resurfacing account of$450,000 will allow the City to
provide our traditional asphalt overlay and slurry seal program plan. Slurry Seal will be used mainly on low volume
residential streets.
i
Statistical Data:
Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Projected 1996-97 Budget
Overlay(tons) 37,025 20,422 14,000 13,500
�y Slurry Seal(SY) 0 Q 76,000 76,000
Snow&Ice Removal(hours) 1,272 2,654 2,000 2,300
Salt(tons) 1,342 1,636 1,859 1,800
Mowing(hours) 11862 2,156 2,200 2,300
_Expenditures:
I Personnel Services $851,259 $902,685 $960,590 $969,618
Materials&Supplies $147,426 $207,306 $203,063 $215,320
" 1 Other Charges&Services $1,158,290 $1,043,562 $940,935 $1,030,280 !
I
Capital
$186,335 $101,250 $52,722 $215,000
-I Total $2,343,310 $2,254,803 $2,157,310 $2,430,218 I .
-' Budget $2,264,910 $2,107,979 $2,242,065 $2,430,218
Positions(fte):
-
j Regular 28 25 25 25
Part-time&Temporary 2 1.6 1.5 1.5
Total 28 26.6 26.5 26.5
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City of Jefferson,Missouri
! 1996-97 BUDGET
OPERATIONS SUMMARY-NON DEPARTMENTAL
r•'^� Mission Statement/Activity Description:
To provide for various contracts and services not allocated to other departments or functions. The City
Administrator is responsible for approval of these expenditures.
M1
.� Goals&Strategic Issues:
7
Budget Highlights:
1
Statistical Data:
Malor Contracts: 1993-94 Actual 1994-95 Actual 1995-96 Protected 1996-97 Budget
Winter-Dent Insurance $141,938 $236,259 $284,289 $240,000
Economic Development $50,000 $50,000 $187,500 $142,000
—1 City Hall Maintenance $49,775 $49,070 $47,862 $56,250
} Cable Acces-Lincoln Unv. $79,000 $79,000 $79,000 $79,000
I
Expenditures:
Personnel Services $0 $0 $0 $0
Materials&Supplies $25 $0 $0 $0
Other Charges&Services $394,547 $496,858
$633,395 $599,860
Capital $2,613 $25,510 $0 $0
Total $397,185 $522,368 $633,395 $599,860
.d Budget $528,290 $596,811 $657,337 $599.860
Positions(fte):
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7,1" Regular 0 0 0 0
Part-time&Temporary 0 0 0 0
r Total 0 0 0 0
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City of Jefferson,Missouri
1996-97 BUDGET
OPERATIONS SUMMARY-TRANSFERS&SUBSIDIES
1
Mission Statement/Activity Description:
To provide financial assistance lo:1)those departments of the City of Jefferson that do not generate adequate
resources to fully fund their operations:2)to match or augment certain federal or state grants:3)to support
activities outside the general fund accounting structure,
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Goals&Strategic Issues:
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Budget Highlights:
The general fund has traditionally provided significant support to the Airport and Transit enterprise operations and
I Parks and Recreation to make up operating deficits and revenue shortfalls as shown in the following table:
Statistical Data:
- Transfers To: 1993-94 Actual 1994.95 Actual 199596 Projected 1996-97 Bud et
Airport
I $329,298 $342,588 $350,000 $260,000
Transit $363,115 $567,877 $423,314 $240,000
Parks&Recreation $591,774 $808,765 $882,340 $852,000
Total $1,284,187 $1,719,230 $1,655,654 $1,352,000
Expenditures:
Personnel Services $0 $0 $0 $U
�i
Materials&Supplies $0 $0 $0 $o
-1 Other Charges&Services $2,020,769 $2,959,345 $1,655,908 $1,352,000
Capital $0 $0 $0 $0
—i Total $2,020,769 $2,959,345 $1,655,908
1 $1,352,000
Budget $2,677,861 $2,475,763 $1,639,654 $1,652,000
Positions ffte):
.,•-w,� Regular 0 0 0 0
Part-time&Temporary 0 0 0 0
Total
J 0 0 0 0
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City of Jefferson
Public Works Department
Table of Organization
Marty arose
Director
Positions:
-Total Full Time: 59.0
-Total Part Time: 11,3 i
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Airport Division -
John Drainer Division Director Parking Division
Anthony Johnson Division Director
[P-sitions-Full Time: 6.0
sitions Part Time: 0•g Positions-Full Time: 6.0
Positions-Part Time: 0.4
! -Lead Air Traffic Controller 1.0
-Air Traffic Controller 2.9 -Sr. Parking Enforcement Offic 1.0
-Maintenance Crew Leader 1,0 -Parking Enforcement Officer 2.0
-Maintenance 111 1.0 -Maintenance li 1.0
-� -Maintenance 1 1.0
-PT Maintenance Assistant 0.4
Transit Division
CL ood Division Director Central Maintenance Division
- LDasrrel l Ranabargar Division Director
ull Time 13.0 tions Full Time:
-� art Time: g p 7.0
tions•Part Time: 0.0
Transit Operations Supervisor 1.0
i -Transit Operations Assistant 1.0 -Lead Automotive Mechanic 1.0
-Transit Comm.Operator 2.0 -Automotive Equip.Mechanic 4.0
1 -Bus Driver 16.2 -Parts Inventory Clerk 1.0
-PT Service Worker 0.6
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Wastewater Division
Torn Wallace Division Director
Positions-Full Time: 27.0 Water Fund
Positions-Part Time: 1,0
j -Wstwtr.Treatment Plant Supr. 1.0
-Collection System Maint.Supr. 1.0
-Chief of Operations 1.0
J -Chief of Maintenance 1.0
-Electrician 1.0
-Televising Equipment Operator 1.0
i } -Pumping System Mechanic 4.0
(
-Collection System Crew Leade 2.0
-WWTP Operator 11 2.0
-WWfP Operator 1 2.0
-Maintenance 111 3.0
-Maintenance 11
-Maintenance 1 3.0
} -PT Maintenance Assistant 1.0
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' �w-ti.•wrr•1•'u:.P�w:i:'i�i..i..i"..'i1':�.t::';..,';'.:.e..,, .....,...._•....
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_ 1996-97 Budget Summary-Enterprise Funds
Prior Year Results 1996-97 Adopted Budget
1093.94 1994.95 1095.98 Average Increase(Decrease) %of
Actual Actual Projected Growth _ Amount Amount Percent Total
Revenues by Source
Charges for Services 7,614 6,968 8,681 8% 8,570 (111) -1% 65%
Interest Income 3,335 4840 4,707 21% 4,620 (87) -2% 35%
Total Revenue 10,949 11,608 13,388 11% 13,190 (198) -1% 100%
-1 Expenditures by Type
Operating Expenditures
Materials&Supplies 1,087 1,503 1,492 19% 1,810 318 21% 15%
Contractual Services 2,166 1,955 1,669 -12% 3,020 1,351 81% 25%
_ Utilities 1,937 2,664 1,511 .3% 3,000 1,489 99% 25%
t ! Debt Service Principal 4,000 4,000 4,000 0% 4,000 0 0% 33%
Debt Service Interest 544 474 400 -14% 220 (180) 45% 2%
Total by Type 9,734 10,596 9,072 .3% 12,050 2,978 33% 100%
Fund Balance
Net Increase(Decrease) $1.215 $1,212 84,316 $1,140
i Add:Beg.Fund Balance 94,084 95,299 96,511 100,827
i
Available Fund Balance 595,299 996,511 $100,827 $101,967 846%
Cedar City Water This enterprise fund accounts for the operations of the water utility serving 45 primarily
commercial customers in the Callaway County part of Jefferson City lying north of the
f Missouri River. it formerly served residents of Cedar City before its distraction by the floods
of 1993 and 1995.
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City of Jefferson,Missouri
1996-97 BUDGET
_ OPERATIONS SUMMARY-PUBLIC WORKS-WATER
Mission StatemenUActivity Description:
This activity provides for water services in the former Cedar City area and consists of two wells,a 50,000 gallon
elevated tower and a distribution system.
7 Goals&Strategic Issues:
Provide a well maintained water system for the North Jefferson City area. Evaluate the possibility o
the operation. P ty f privatizing
WA
Budget Highlights:
Although the water system has been fully restored from the Flood of 1993, the customer base has obviously
diminished,bringing Into question the future status of this system. The 1996-97 budget reflects revenue from the
remaining customers on the system and a corresponding reduction in expenditures to maintain the remaining debt
_J service and operational needs.
Statistical Data:
Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Pro ected 1996-97 Bud et
Service Connections 34
41
} Total Gallons 45 47 6.1 million
9.7 million 5.7 million 6.0 million
i
Expenditures:
Personal $0 $0 $0 Services $0
r
Materials&Supplies $1 087
$1,503 $1,492 $1,810
�i Other Charges&Services $9,ggq $10,390
$7,580 $1
' Capital 0,240$0 $0 $0
Total $11,031 $11,893 $9,072 $12,050
Budget
Position $28,600 $10,865
$11,000 $12,050
s lfte):
••,;,.,. Regular 0 0
0 0
Part-time&Temporary 0
Total 0 0 0
0 0 0
0
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I
1996-97 Budget Summa -Enterprise Funds
Prior Year Results 1996.97 Adopted Budget
-� 1993-94 1994.95 1995.96 Average increase(Decrease) %of
Revenues by Source _ Actual Actual Projected Growth _Amount Amount Percent Total
•. � _.�
Intergovernmental 50,502 43,840 987,633 -'•-••• (987,633)
1� Charges for Services 49,287 49,225 31,397 -18% 50000
Interest Income 4,500 3,786 4,748 5% , 18,603 59% 16%
Other Operating Revenues 134,450 4,230 (518) -11% 1%
Operating Transfers In 330,302 342,588 459 730 i9y, 0 -
.-1 260,000 (199.730) -43% 83%
Total Revenue $569,041 $439,439 $1,483,568 $314,230 (1,169,278) 100%
Expenditures by Type
Operating Expenditures
Personnel Services 264,399 257,561 283,552 4%
r Materials&Supplies 6,438 5,221 7,996 17% 279,869 8,430 (3.434) 5% 71%2% !
-,t Contractual Services (3,918) 62,642 73,493 -841%
Utilities 21,450 20,185 20,506 .2% 48,160 (25,333) -34% 12%
Repairs&Maintenance 32,364 54,972 33,934 16°h 21'840 1,334 7% 60% I
Other Expenditures 1,005 32,040 (1,8904) 6/0 8/0 i
Capital Purchases 119,687 121,568 1,064.027 3e6% 6,500 (1,057.527) -99% 2%
Total by Type 441,425 522,149 1,483,508 101% o
396,839 (1,086,669) -73% 100% {
Fund Balance
Net Increasepecrease) $127,616 ($82,710) $0 ($82,609)
Add:Beg.Fund Balance 91,771 219,387 136.677
136,677
Avallable Fund Balance $219,387 $136,677 $136,677 $54,068 14%
Airport
This enterprise fund accounts for the operations of the City airport located in north Jefferson
City(Callaway County). The airport ranks as one of the busiest in the state b numbers of
ti operations(55,000)but has no scheduled airline services, Primary users are by state
departments and agencies and a State Guard unit. The City Provides FAA certified control
tower operations from 6:00 a.m.to 9:30 p.m.,seven days per week.
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City of Jefferson,Missouri
1996-97 BUDGET
i
OPERATIONS SUMMARY-PUBLIC WORKS-AIRPORT DIVISION
Mission Statement/Activity Description:
Jefferson City Memorial Airport is operated as a Division of the Department of Public Works. The Airport serves as
r"! a general aviation facility supporting one fixed base operator,several private hangars for various State of Missouri
Departments and private industry, The Al rport has a paved 6,000'runway and a 3,400'crosswind runway,along with
P taxiway and parking aprons. The lower personnel are included in this activity and oversee about 55,000
operations per year. The Airport Is the 6th most active airport in Missouri.
i
Goals&Strategic Issues:
"I Continue to develop and maint2in the Airport in accordance with the approved Master Plan and work with the Corps
of Engineers to provide additional flood control. Promote aviation activity, Continue to follow the FAA tower
contracting program. I"
� 111
Budget Highlights:
The subsidy requirement for 199697 is'$260,000. The major projects funded in 1996-97 include completion of the
ciearzone acquisition. This project started in FY '95 and will carryover into FY '96-'97 and is funded 90/10
` Federal/Local.
`a Statistical Data:
Workload Indicators: 1993-94 Actual 1994.95 Actual 1995-98 Projected 1996-97 Budget.
Aircraft Operations 47,425 41,695
50,000 55,000
--i (Airport flooded
—� one month)
Expenditures: _
Personnel Services $264,399 $257,561 $283,552 $279,869
of
Materials&Supplies $6,438 $5,221
$7,996 $8,430
Other Charges 8 Services $166,645 $257,635
$127,933 $102,040
Capital $3,943
$8,145 $1,064,027 $6,500
Total $441,425 $528,562
$1,483,508 $396,839
Budget $875,688 $1,331,288
$1,501,870 $396,839
Posit(ons(fte):
I Regular
8
6 6
y e
�J Part-time&Temporary 0.6 0.6
0.9
Total 8.6 6.6 0.9
6.9 6.9
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1996-97 Budget Summary-Enterprise Funds
w Z� Prior Year Results
1996-97 Adopted Budget
1993.94 1994.95 1995-96 Average
Actual Actual Projected Growth increase(Decrease) ^/,of
Revenues by Source Amount Amount Percent Total
Charges for Services 585,945 594,007 607,445 2%
Fines&Forfeitures 132,332 117,674 669,980 62,535 10% 74%
Interest Income 122,296 -a% 122,000 (296) -0% 13%
Other Operating Revenues 26,401 108,920'314 98205 •9D% 115,380 16,702 17% 13%
-- (205) - 0%
-' Total Revenue 807,703 821,915 828,624 1%
I 907,360 78,736 10% 100%
Expenditures by Type
Operating Expenditures '
Personnel Services 177,385 161,143 176,721 0%
Materials&Supplies 16,130 12,244 22047 27% 181,020 4,299 2% 22%
Contractual Services 14727 17657 19,370 (2,677) -12% 2%
, ,
Utilities 56,732 -t8% 101,370 44,638 79% 12%
31,769 29,075 31,102 -1%
Repairs&Maintenance 29,355 19,841 36,796 27% 34,090 2,988 10% 4%
J Other Expenditures 237 4712 e94 i° 37,830 1,034 3%• 5%
0
Capital Purchases 13,577 5,687 o,000 311°6
_J Debt Service Principal 150,000 150,000 1 s50,000 3% 86,500 36,500 73% 10%
Debt Service Interest 291,263 218,911 211,614 30% 190,000 30,000 19% 23%
183,073 (98,541) -35% 22%
Total by Type 801,943 739,547 815,012 1°k
833,253 18,241 2% 100%
Fund Balance
Net Increase(Decrease) $5,760 $82,368 $13,112
y� 11 Add:Beg.Fund Balance 643,639 149,399 731,767 $74,107
745,379
Available Fund Balance $649,399 $731,767 $745,379
$819,486
Parking 98%
I
Pubilc This enterprise fund accounts for the operations of a 600 car parking garage on Madison
Street,a 100 car garage on Jefferson Street,fifteen reserved and five metered open
parking lots,and 1,300 on-street metered parking spaces.
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City of Jefferson,Missouri
OPERATIONS SUMMARY-PUBLIIC WORKS-PARKING DIVISION
Mission Statement/Activity Description:
•.••. i
Fry ing Division of the Depart ment of Public Works is responsible fora 600 car parking era eo7th f Madison Street and Capitol Avenue, the arkin g g 9 parking lots,7 metered lots,and 1,200 o streetparking meters,collect onland enforcpersonnel also maintain the parking facilities,including sweeping,weed control,and snow
Goals&Strategic Issues:
Maintain convenient parking in the Central Business District at no expense to the General Fund. Provide parking
enforcement as required.
_ Budget Highlights:
The Parking Enterprise Fund continues to serve both the operational a
Capital purchases Include replacement of one(1)pickup nd debt service needs of the parking system.
and replacement of 200 parking meters. truck,one(1)Cushman scooter,computer equipment,
Statistical Data:
Workload indicators: 1993-94 Actual 1994-95 Actual 1995-98 Pro ected 1996-97 Budget
Parking Fine Receipts $132,332
$117,674 $125,000 $125,OOD
Lot Permits Sold 735
. 791 780 780
Garage Permits Sold 195
201 223 225 t
• � __ Operating Revenue
$585,945 $594,007 $602,500
$632,000
W
Expenditures:
Personnel Services $177,385 $161,143
_ Materials&Supplies $176,721 $181,020
$16,630 $12,244 $22,047
-? Other Charges&Services $19,370
$776,380 $566,2
Capital $743,819 44 $546,363
$3,782 $5,437 $50,000
Total $974,177 $86,500 ,
�1 Budget $922,643 $815,012 $833,253
! $656,615 $636,502 $837,500
Positions fte: $833,253
Regular 7
6 6
Part-time g
&Temporary 0.3
7.3 0.4
Total 0.4
0.4
!, 6.4 6.4 6.4
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1996-97 Budget Summary-Enterprise Funds
Prior Year Results 1996-97 Adopted Budget
1993.94 1994.95 1995.96 Average Increase(Decrease) %of
Actual Actual Projected Growth Amount Amount Percent Total
Revenues by source
Intergovernmental 436,549 360,134 1,208,513 109% 477,920 (730,593) -60% 48%
Charges for Services 117,913 162,802 164,770 26% 235,280 50,510 27% 24%
Interest Income 1,524 0 0%
j Other Operating Revenues 1,808 4,370 12,015 158% 3,600 (8,415) -70% 0%
Operating Transfers In 363,115 567,877 457,514 16% 280,000 (177,514) -39% 28%
Total Revenue 919,385 1,096,707 1,862,812 45% 996,800 (86u,012) -46% 100%
Expenditures by Type
Operating Expenditures
Personnel Services 494,503 521,867 590,650 9% 608,090 17,440 3% 55%
Materials&Supplies 91,712 106,963 88,978 -0% 101,300 12,322 14% 9% {
Contractual Services 22,382 30,340 28,590 15% 23,115 (5,475) -19% 2%
Utilities 6,391 6,962 7,265 7% 7,700 435 6% 1%
j Repairs&Maintenance 232,078 179,667 177,741 -12% 208,350 30,609 17% 19%
!
'7'
Other Expenditures 2,865 0
Capital Purchases 31,397 6,712 894,036 -r--•-• 157,700 (736,336) -82% 14%
�1 Operating Transfers Out 1,004 38,252 0
Total by Type 879,467 893,628 1,787,260 51% 1,106,255 (681,005) -38% 100%
-� Fund Balance
Net Increase(Decrease) $39,918 $203,079 $75,552 ($109,455)
Add:Beg.Fund Balance (92,537) (52,619) 150,460 226,012
I
-rte! Available Fund Balance ($52,619) $150,460 $226,012 $116,557 11%
Transit This enterprise fund accounts for the operations of the public transportation system
a consisting of a five bus fixed route service,a four bus handicap service,charter service and
a park&ride operation for state employees.
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City of Jefferson,Missouri
1996-97 BUDGET
> OPERATIONS SUMMARY-PUBLIC WORKS-TRANSIT DIVISION
',+ •' Mission StateMont/Activity Description:
The Jefferson City Transit System(JeffTran)is operated as a Division of the Department of Public Works. Services
Include foxed route service Monday through Friday turn 7.00 a.m,to 5:30 p.m.,tripper routes during school,park and
ride.Para-transit for the disabled,special route and charter service within a two mile radius of Jefferson City. Annual
unlinked passengers number about 330,090. Transit operations and maintenance and storage for 22 buses is
located at the Charles E.Robinson Facility at 820 East Miller Street.
Goals&Strategic Issues:
Provide convenient,reliable,comfortable,accessible,and safe transportation for the public. Promote the advantages
of Transit.
.� Budget Highlights:
The operating subsidy from the state and federal government for 1996-97 will be$318,677, the same
subsidy as 1995-96. The General Fund subsidy vdli be$240,000 compared to last year's local subsidy of$423,314.
u.�
Statistical Data:
w} Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-98 Pro acted
Unlinked Passenger Trips 1996-97 Bud et ti
286,756 299,315 330,000
Operating Miles 350,000
349,777 364,323
Passenger/Mile 380,000 405,000
.83/mile .83/mile
Total Operating Revenue '87/mile .87/mile
$117,913 $162,802 I �
$200,000
$235,0Operati Operating Revenue/Mile .34/mile 5 00
Expenditures: mile .52/mile .58/mile
f.
-) Personnel Services
! $494,503 $521,867 $590,650
Materials&Supplies $608,090
$91,712 $106,963 $88,978
Other Charges&Services $362,502 $101,300
$356,826 f
Capital $6,717 $239,165
$6,712 $894,036
$213,596
Total $955,434 $157,700
.-� Budget $992,368 $1,787,260 $1,106,255
$1,135,424
w
Positi $1,227,105 827 f $1,106.255
Regular
12 13 13
`+.../ Part-time&Temporary 13
5.4 5.4
Total 8.4 9
19.5 18.4
21.4 22
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1996.97 Budget Summary-Enterprise Furtds
Prior Year Results 1996-97 Adopted Budget
1993.94 1994.95 1995-96 Average Increase(Decreasn) %of
Actual Actual Projected Growth Amount Amount Percent Total
Revenues by Source
.�r Intergovemmental 189,549 0 219,013 (219,013)
Charges for Services 3,142,412 3,331,632 3,402,674 4% 3,478,400 75,726 2% 92%
Fees Licenses&Permits 4,030 6,900 4,480 18% 4,260 (220) -5% 0%
Interest Income 165,828 280,745 296,951 38% 284,280 (12,671) 4% 8%
Special Assessments 4,950 49,400 10,300 409% (10,300)
Other Operating Revenues 50,729 248,130 18,076 148% (18,076)
Total Revenue 3,557,498 3,916,807 3,951,494 5% 3,766,940 (184,554) -5% 100%
i Expenditures by Type
I Operating Expenditures
Personnel Services 875,797 932,220 1,052,653 10% 1,033,741 (19,112) -2% 18%
Materials&Supplies 154,158 155,652 190,382 12% 175,610 (14,772) -8% 3%
Contractual Services 267,102 322,428 170,473 -13% 408,560 238,087 140% '7%
Utilities 226,846 232,459 223,451 -1% 268,830 45,379 20% 5%
Repairs&Maintenance 377,314 280,786 249,404 -18% 270,960 21,556 9% 5%
Other Oper Expenditures 10,550 9,540 9,638 -4% 10,500 862 9% 0%
Other Expenditures 125,623 3,280 -99% 0 0%
Capital Expenditures
1 Capital Purchases 328,470 80,401 274,570 83% 1,838,750 1,564,180 570% 33%
�1 Capital Projects 1,272,904 2,691,047 2,395,000 50% 1,000,000 (1,395,000) -58% 18%
j Operating Transfers Out 8,501 0
Debt Service Principal 285,000 250,000 370,850 18% 526,965 156,115 42% 9%
Debt Service Interest 161,799 125002 118,226 -14% 83,449 (34,777) -29% 1%
0
Total by Type 4,085,563 5,091,316 5,054,847 12% 5,617,365 562,518 11% 100%
-? Fund Balance
_j Net Increase(Decrease) ($528,065) ($1,174,509) ($1,103,353) ($1,850,425)
Add:Beg.Fund Balance 5.598,916 5,070,851 3,896,342 2,792,989
Available Fund Balance $5,070,851 $3,896,342 $2,792,989 $942,564 17%
Wastewater Treatment This enterprise fund provides wastewater collection and treatment systems and services to
all Jefferson City and several adjacent watershed areas and cities. The system includes
over 250 miles of collections lines,23 pump stations and one plant providing primary and
secondary treatment
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City of Jefferson,Missouri
1996-97 BUDGET
OPERATIONS SUMMARY-PUBLIC WORKS-WASTEWATER DIVISION
i— Mission Statement/Activity Description:
The Wastewater Division of the Public Works Department is responsible for operating a 7.0 MGD treatment plant
which includes primary and secondary treatment with sludge being applied to farm land around the plant. The sewer
I collection system consists of 275 miles of gravity lines and force mains along with 27 pumping stations maintained
by City staff.
^^� Goals&Strategic Issues:
Provide a well maintained Wastewater system that will meet the planned growth of the City. Provide cost effective
treatment and pumping facilities to comply with Federal and State regulations.
I
Budget Highlights:
For the tenth consecutive year, no wastewater rate Increase is being recommended. Capital projects that are
anticipated within the Wastewater Division Include the tower rehabilitation, liquid side Improvements,and solids
processing.
Statistical Data:
Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Pro ected 1996-97 Budget
1111 — Sewers Flushed(Ln.Fk) 319,218 200,819 200,000 250,000
Sewer Repair Projects(Ea.) 88 65 60 60
,_-; Pipe Installed(Ln.Fk) 5,437 5,810 5,000 5,000
Avg.Flow(MGD) 8 8 8 8
r: Sludge(Tons) 2,440 2,505 2,600 2,650
Expenditures:
x� Personnel Services $875,797 $932,220 $1,052,853 $1,033,741
.. Materials&Supplies $154,158 $155,652 $190,382 $175,610
Other Charges&Services $2,015,834 $1,899,175 $1,142,042 $1,569,264
—� Capital $17,953 $16,646 $2,669,570
$2,638,750
Total $3,063,742 $3,003,693 $5,054,847 $5,617,365
_j Budget
$3,977,065 $5,992,188 $5,129,100 $5,617,365
Positions(fte)•
.,.i 1
Regular 27
28 28 28
j Part-time&Temporary 1.3 0.5
1 1 j
J Total
29.3 28.5 29 28
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1996-97 Budget Summary-Internal Service Funds
` Prior Year Results 1996-97 Adopted Budget
1993.94 1994-95 1995-96 Average Increase(Decrease) %of
Actual Actual Proleded Growth Amount Amount Percent Total
Revenues by Source
Charges for Services 745,041 740,617 782,685 3% 856,750 74,065 9% 100%
Operating Transfers In 106,257 0
Total Revenue 745,041 846,874 782,685 3% 856,750 74,065 9% 100%
Expenditures by Type
Operating Expenditures
Personnel Services 261,088 282,410 266,395 5% 272,250 (14,145) -5% 32%
Materials&Supplies 215,172 167,935 199,426 -21/6 207,490 8,064 4% 25%
-j Contractual Services 22,539 26,829 9,628 •221/6 83,860 74,032 753% 10%
Utilities 14,411 12,495 13,091 -4% 13,470 379 3% 2%
Repairs&Maintenance 252,727 233,083 234.930 -37. 244,790 9,860 4% 29%
Capital Purchases 75 17,730 5,485 19,000 13,515 246% 2%
Total by Type 766,612 740,482 749,155 19/6 840,860 91,705 12% 100%
i
Fund Balance
!. Net Increase(Decrease) ($20,971) $106,392 $33,530 $15,890
Add:Beg.Fund Balance (134,841) (155,812) (49,420) (15,890)
Available Fund Balance ($155,812) ($49,420) ($15,890) $0 0%
Central Maintenance This internal service fund accounts for the operations of a central vehicle and equipment
repair facility for over 250 units including fueling and vehicle washing facilities. It serves all
,„. City departments and functions except for Parks&Recreation which maintains its own
.r facility.
Revenues by Source
Charges for Services 355,246 359,246 406,770 7% 305,000 (101,770) -25% 87%
Interest Income 12,145 28,299 34,066 77% 45,000 10,934 32% 13%
Operating Transfers In 305,373 0
Total Revenue 367,391 692,91E 440,836 26% 350,000 (90,836) -21% 100%
Expenditures by Type
Operating Expenditures
") Materials&Supplies 535 449 791 30% 895 104 13% 0%
Contractual Services 140,333 228,905 212,532 28% 292,200 79,666 37% 100%
Capital Purchases 5,000 (5,000)
JOperating Transfers Out 50,736 50,000 (50,000)
Total by Type 140,868 280,090 268,323 47% 293,095 24,772 90/0 100%
1 Fund Balance
-J Net Increase(Decrease) $226,523 $412,828 $172.513 $56,905
Add:Beg.Fund Balance 114,370 340,893 753,721 926,234
Available Fund Balance $340,893 $753,721 $926,234 $983,139 335%
. Self Insurance This internal service fund was established in 1991 to directly pay for on-the-job or job
1 related injuries and sickness as a cost containment measure in lieu of using the Stale of
Missouri fund or private insurance. Its target reserve level of$1 million will be reached this
fiscal year which will stabilize operating charges made as a percent of payroll in future fiscal
years.
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City of Jefferson,Missouri
BUDGET
OPERATIONS SUMMARY-PUBLIC WORKS-CENTRAL MAINTENANCE
Mission Statement/Activity Description:
Central Maintenance is operated as a Division of the Department of Public Works and is responsible for the repair
and preventive maintenance of about 350 City-owned vehicles and equipment. The operation Is located at 820 East
Miller Street and Includes a vehicle wash and a computerized fuel dispensing system.
'...r
Goals&Strategic Issues:
J
Provide efficient vehicle/equipment maintenance and repair for all City vehicles/equipment. Continue to provide a
coordinated preventive maintenance program to reduce vehicle/equipment downtime,accurate fuel and usage
monitoring.
—t
Budget Highlights:
i
The only capital purchase for this budget year is replacement of one shop truck.
r 1
Statistical Data:
Workload Indicators:
r 1993-94 Actual 1994-95 Actual
#of work orders 2,048 1995-96 Projected 1996-97 Budget
#of Vehicles/Equ(pment 2,236 2,300 2,300
350 355 357
n Fuel Usage(Gallons) 360
229,982 236,066 230,353
232,000
..1
Expenditures:
Personnel Services $261,088
$282,410 $286,395 $272,250
� Materials&Supplies $215 172
$167,935 $199,426 $207,490
Other Charges&Services $312,852
Capital $0 $294,290 $257,849 $342,120
Total $U $5,485 $19,000
$789,112 $744,635
Budget $697,263 $749,155 $840,860
I $762,957 $768,357 $840,860
Positions fte:
Regular
8 7 7
Part-time&Temporary
fir' 0.3
Total 8 3 0.6 0 0 i
8.6 7 7
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City of Jefferson,Missouri
5 1996-97 BUDGET
•�` ' OPERATIONS SUMMARY-SELF INSURANCE
Mission Statement/Activity Description:
i
1 N This internal service fund was created effective July 1,1991 to reflect the costs associated with a self-funded
workers'compensation programs.
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Goals&Strategic Issues:
~ The fund was created with a"loan"from the General Fund of$150,000. The 1995-96 budget contained the final
., repayment of$50,000 to the General Fund. The long term goal of self-funding is to steadily accumulate a fund
reserve sufficient to absorb large or unexpected losses. The orginally planned goal was$1 million. An
estimated$980,000 will be reserved by the close of the 1995-96 fiscal year. Currently,the fund also covers the
cost of a reinsurance policy to protect the reserves while in the growth stages.
Budget Highlights:
No major changes are reflected in this fund for 1996-97. The fund revenues are mainly derived from"premiums"
charged the departments based on the ratings used for insurance as in previous years. Adequate funding along
^-� with medical case management and appropriate supervisory handing or workers'compensation cases continue
as necessities to build an adequate reserve.
Statistical Data:
"t Workload Indicators: 1993-94 Actual 1994-95 Actual 1995.96 Protected 1996-97 Budget
J ,
Expenditures
Personnel Services $0 $0 $0 $0
Materials&Supplies $535 $449 $791 $895
Other Charges&Services $140,333 $279,657 $267,532 $292,200
Capital $D $U $0 $U
Total $140,868 $280,106 $268,323 $293,095
Budget $372,400 $371,894 $387,850
$293.095
Positions(fte):
Regular 0 0
0 0
Part-time&Temporary 0 0 0 0
Total 0 0
r.! 0 0
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1996.97 Budget Summary-Special Revenue Funds i
Prior Year Results 1996-97 Adopted Budget
.... ' 1993.94 1994.95 1995-96 Average Increase(Decrease) %of
Actual Actual Projected Growth Amount Amount Percent Total
Revenues by Source
Property Taxes 597,322 610,932 676,419 61A 711,870 35,451 5% 23%
Intergovernmental 12,130 102,701 241,731 441% 179,805 (62,126) -26% 6%
Charges for Services 1,176,090 1,194,954 1,198,599 1% 1,227,910 29,311 2% 40%
Interest Income 17,981 36,891 34,690 50% 37,000 2,310 7% 1%
Other Operating Revenues 177,860 61,927 73,948 -230/a 78,590 4,642 6% 3%
Operating Transfers In 591,774 808,765 882,340 23% 852,000 (30,340) -3% 28%
Total Revenue 2,573,177 2,816,170 3,107,727 10% 3,086,975 (20,752) -1% 100%
Expenditures by Type
Operating Expenditures
Personnel Services 1,426,316 1,521,055 1,748,424 11/° 1,867,580 119,156 7% 55% i
Materials&Supplies 266,339 302,331 295,793 6% 316,790 20,997 7% 9%
i Contractual Services 111,079 129,754 139,162 12% 136,165 (3,017) -2% 4%.
Utilities 128,872 116,284 136,770 4% 132,290 (4,480) -3% 4%
Repairs&Maintenance 252,481 225,110 233,897 -3% 264,730 30,833 13% 8%
Capital Purchases 152,790 321,052 861,297 139% 655,650 (205,647) -24% 19%
_a'
Total by Type 2,337,877 2,615,586 3,415,363 21°k 3,373,205 (42,158) -1% 100%
Expenditures by Function
Administration 245,950 253,533 287,236 8% 258,472 (28,764) -10% 8%
"1 Ice Arena 232,018 231,770 246,090 3% 222,634 (23,456) -10% 7%
Golf Course 459,100 486,265 528,368 7% 536,881 8,513 2% 16%
Memorial Pool 211,411 188,989 219,890 3% 203,969 (15,921) -7% 6%
Ellis Porter Pool 87,782 80,414 94,020 4% 92,084 (1,936) -2% 3%
Parks Maintenance 618,684 705,345 947,067 24% 1,172,010 224,943 24% 35%
`} Recreation Programs 477,611 491,388 573,486 10% 600,005 26,519 5% 18%
J Capital Projects 5,321 177,882 519,206 • 287,150 (232,056) -45% 9%
Total by Function 2,337,977 2,615,586 3,415,363 21% 3,373,205 (42,158) -1% 100%
Fund Balance
Net Increase(Decrease) $235,300 $200,584 ($307,636) ($286,230)
I - Add:Beg.Fund Balance 158,076 393,376 593,960 286,324
-, Available Fund Balance $393,376 $593,960 $286,324 $94 0%
J Park and Recreation This special revenue fund accounts for parks maintenance and operation of various
recreation programs administered under the overall direction of a Parks Commission
appointed by the Mayor with Council confirmation, Recreation functions and programs are
designed to be self-supporting through user charges. A General Fund subsidy and a
sixteen cent(per$100 assessed value)property tax levy provide primary support for parks
maintenance and capital improvements.
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City of Jefferson
Parks& Recreation
"1 Table of Organization
I
Parks Commission
I
BIII Lockwood
Director
Positions:
-Total Full Time: 34.0
-Total Part Time: 38.7
-Administrative Secretary(2)
I
Secretary
Park Resources Division Recreation Services Division
Nick Donze Division Director Stan Ochsner Division Director
ositions-Full Time: 24.0 Positions-Full Time 6.0
j�:ate Positions-Part Time: 10.4 Positions-Part Time: 28.3 J
-Park Resources Supervisor 3.0 -Recreation Prog.Supervisor 5.0
-Parks Equipment Mechanic 2.0 -PT Recreation Staff 28.3
-Electrician 1.0
-Maintenance Crew Leader 3.0 1
-Maintenance III 3.0
-Maintenance It 8.0
-Maintenance 1 3.0 {
-PT Maintenance Assistant 10.4
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i City of Jefferson,Missouri
' 1996-97 BUDGET
OPERATIONS SUMMARY-PARKS&RECREATION
Mission Statement/Activity Description:
It is the mission and responsibility of the City of Jefferson Parks&Recreation Commission and the staff of the
Department of Parks&Recreation to provide for the diverse leisure,conservation,recreation,and aesthetic
t resource needs of present and future generations in the Jefferson City area. The Commission was created to
acquire,manage,preserve,and improve a quality system of parklands,open space and recreation facilities and
s to develop and supervise a broad program of quality educational and recreational activities for all ages.
Goals&Strategic Issues:
Provide excellent customer service and a safe and attractive facility. Offer a wide range of programs to
r- accommodate as many interest and abilitj levels as possible. Strive for operational self-sufficiency from user
I fees. Provide well organized,enjoyable,diverse recreation programs for all. Provide healthy recreation
opportunities as a positive alternative to youth at risk. Provide quality,attractive recreation facilities and
Interesting special events. To assure that all participants are treated fairly and equitably.
rte►i
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Budget Highlights:
Reflects one new pernmanent position,based on$4.25 minimum wage. FTE's have increased due to all
officials being on payroll rather than contractual. Continued groth in both numbers of programs and
participations.
Statistical Data:
Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Prolected 1996-97 Budget
Total Participations 251,580 268,755 270,000 275,000
Total Facility Participations 67,192 60,244 63,404 65,000
Programs Registratons 4,715 4,797 4,138 4,800
Facility Reservations Made 1,283 1,247 1,296 1,323
Expenditures:
I Personnel Services $1,426,318 $1,521,055 $1,748,424 $1,867,580
Materials&Supplies $266,339 $302,331 $295,793 $316,790
Other Charges&Services $492,432 $471,148 $509,849 $533,185
,
,
,
$152790 $321052 $861297
Capital $655,650
=ti Total $2,337,877 $2,615,586 $3,415,363 $3,373,205
i
Budget $2,278,515 $2,741,212 $3,683,578
$3,373,205
Positions(fte):
Regular 31 32 33 34
fy ` Part-time&Temporary 36.3 38.5 38.7 38.7
J Total 67.3 70.5 71.7 72.7
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1996-97 Budget Summa -Special Revenue Funds
Prior Year Results 1996.97 Adopted Budget
•'�♦ .' 1993.94 1994.95 1995.96 Average Increase(Decrease) %of
Actual Actual Protected Growth Amount Amount Percent Total
i Revenues by Source
Intergovernmental 91,126,643 $1,742,691 51,206,476 124b
Interest Income $510,100 (696,376) -58% 100%
`) 9,105 1,301 .93%
i Other Operating Revenues 4,063 145,334 ••••••• 0
Operating Transfers In 252,610 0
n.a. 0
r-, Total Revenue 51,139,831 $2,141,936 51,206,476 zz°i° $510,100 (696,376) -58% 100%
i Expenditures by Type
Operating Expenditures
Personnel Services 35,752 12,038 18,047 .8% 22,400 4,353 24% 4%
1 Materials&Supplies 5,679 3,309 6 -71% 4,000 3,994
Contractual Services 116,819 736,zs4 199,676 230% ° 1%
Repairs&Maintenance 77,159 23,596 481'700 281,822 141/° 94%
e5% 1,000 11000 - 0%'
Capital Purchases 1,054,699 1,355,060 952,000 •1%
1,000 (951000) - 0%
Total by Type 1,290,108 2,132,296 1,169,931 10%
i 510,100 (659,831) -56% 100%
Expenditures by Function
Housing Rehabiliation 32,418 172,615 9,075 169°� 433,000 423,925 °
Flood Relief 1,257,990 1,959,6e4 1,190899 a°� 85/0
77,100 (1083756) - 15%
Total by Function
J�* 1,290,108 2,132,299 1,169,931 10/ 510,100 (659,831) -56°/° 100/
Fund Balance
Net Increase(Decrease) ($150,277) 59,637 $36,545 $0
Add:Beg,Fund Balance 140,640 (9,937) 0 36,545
'1
Available Fund Balance ($9,637) $0 $36,545 $36,545 7%
6
Grants Fund. A special revenue fund established in 1993 to account for federal,state and local grants
and financial assistance for the 1993 and 1995 flood renovations,repairs and buyouts. It
has been expanded to be used for any grant that is not budgeted in an existing City 1
department including Community Development Block Grant(CDBG)programs.
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iCity of Jefferson,Missouri
1996-97 BUDGET
OPERATIONS SUMMARY- GRANTS
Mission Statemont/Activity Dosrription:
The Grants Fund was created to account for the 1993 Flood repairs and renovations, It was in 1995 for that
year'G original flood:costs and has been expanded this year to include general grant related programs not related
r to a particular department or function. For 1996-97 this Is entirely related to the Community e
Grant program for rental housing rehabilitation. tY velopment Block
� Goals&Strategic Issues:
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Budget Highlights:
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Statistical Data:
Workload Indicators: 1993.94 Actual 1994-95 Actual 1995-96 Projected 1998-97 Budget
_Expenditures:
J Personal Sernces $35,752 $12,038
$18,047 $22,400
Supplies $5,679 $3,309
$6 $4.000
-i Other Charges&Services $193,978 $761,892
$199,876 $482,700
-= Capital $1,054,699 $1,355,060
$952,000 $1,000
} Total $1,290,108 $2,132,299 $1,169,931 $510,100
_; Budget $3,331,559 $3,253,624 $1,281,484
$510,100
Positions Ifte►:
°�. Permanent 0 0 0
Part-ti me&Temporary 1.2 0.5
0
0.5 0.5 ' ..
Total
1.2
0.5 0.5 0.5
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--NIL-
1 - — —— - -= ---- ----- --
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1996-97 Budget Summary-Special Revenue Funds
Prior Year Results 1996-97 Adopted Budget
1993.94 1994.95 1995.96 Average increase(Decrease) %of
Actual Actual Projected Growth Amount Amount Percent Total_
Revenues by Source
' Fines&Forfeitures _ 7,276 6.670 8,667 10% 8,810 123 1% 98% f
Interest Income 183 347 140 15% 150 10 70/6 2% +i
Total Revenue 7,459 9.017 8,627 9% 8,960 133 2% 100%
lI Expenditures by Type
Contractual Services 8.640 6,782 17.041 65% 8,960 (8,081) -47%
Fund Balance
Net I ncrease(Decrease) (1,181) 2,235 (8,214) 0
Add:Beg.Fund Balance 7.049 5.868 8,103 (111)
` Available Fund Balance S5,868 $8,103 (5111)
_ This special revenue fund accounts for the proceeds from a special$2 Municipal Court fee
Police Training
` levied to provide training funds for police officers.
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` Revenues by Source
I Lodging Tax 240,665 250,558 261,099 4% 260,000 (1,099) 0%
I
Expenditures by Function
Convention/Visitors Bureau 239,272 235,145 260,884 5% 255,000 (5,884) -2% 98%
City administrative fee 13,902 15,005 -46% 5,000 5,000 n.a. 2%
Total by Type 253,174 250,154 260,884 2% 260,000 (884) -0%.100%
Fund Balance
Net Increase(Decrease) ($12,509) $404 $215 $0
Add:Beg.Fund Balance 12,105 (404) 0 215
Available Fund Balance (5404) so $215 $215 0%
� I
Lodging Tax This special revenue fund accounts for the proceeds from a 2%lodging tax used to promote
tourism and economic development. The City contracts with the Jefferson City Convention
and Visitors Bureau,a division of the Chamber of Commerce for services.
Revenues by Source ;
Franchise Fees 10,000 10.000 10,000 0°% 10,000 0 0%
Interest Income 625 1,331 701 33% (701) -
_.1 f
J Total Revenue 10,625 11.331 10,701 1% 10,000 (701) -7%
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i. Expenditures by Type
"1 Capital Purchases 1.723 5.514 20,000 241% 20,000 0 0%
I
J Fund Balance
Net Increase(Decrease) $8,902 $5,817 ($9.299) ($10,000)
I Add:Beg.Fund Balance 17.754 26,656 32,473 23,174
Available Fund Balance x26,656 $32,473 $23.174 $13,174 66%
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TCI Special Franchise This special revenue fund accounts for a special TCI cable system charge used for
Payment equipment acquisition and support for a local public access channel.
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BMW-
i { City of Jefferson,Missouri
j 1995-97 BUDGET
OPERATIONS SUMMARY-POLICE TRAINING FUND
Mission Statement/Activity Description:
The Police Training Fund accounts for a portion of fine revenue which under state law is mandated to be used for
police training, The appropriation supports the annual contract agreement with the University of Missouri at
_! Columbia for training and for the Law Enforcement Television Network.
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Goals&Strategic Issues:
id
Budget Highlights:
Statistical Data:
Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Projected 1996.97 Budget
P ,
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Expenditures:
Personal Services $p $0
$� $0
Supplies $0 $0 $0 $0
~" Other Charges&Services $8,640 $6,782 $17,041 $8,960
Capital $0 $0
$0 $0
Total $8,640 $6,782 $17,041
$8,960
I _ Budget $10,000 $10,000 $7,800
$8,960
Positions fte►:
J Permanent 0 0 0 0
r
Part-time&Temporary 0 0 0 0
Total 0 0
0 p
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I ...I City of Jefferson,Missouri
f OPERATIONS SUMMARYU LODGING TAX FUND
Mission StatemenUActtvity Description:
The Lodging Tax Fund accounts for the 2%Lodging Tax approved by voters in February,1989. The CI has
contracted with the Chamber of Commerce for the provision of the Convention and Visitors Bureau services. The
I City retains 6%for colleCtlon and administrative expenses.
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Goals&Strategic Issues:
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Budget Highlights: —'
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Statistical Data:
Workload Indicators: 1993-94 Actual
j 1994-95 Actual 1995.98 Pro ected 1996-97 Budget
Ex enditures: i
VPersonal Services .
$0 $0
Supplies $0 $0
$0 $0
Other Charges&Services $0 $0
$253,174 $250,154
Capital $0 $260,884 $260,000
Total $0 $0 $o
$253,174 $250,154
I Budget $260,884 $260,000
$204,000 $216,000 $250,540
Posltlons Ifte); $260,000 I
Permanent
0 0 0
n Part-time&Temporary 0
0
Total 0 0 0
0 0
46
City of Jefferson,Missouri
.! 1996-97 BUDGET
i OPERATIONS SUMMARY-TCI SPECIAL FRANCHISE FUND
Mission Statement/Activity Description:
r
The TCI Special Franchise Fund was created to account for the special revenue the City received and will
periodically receive in the future from TCI for public access television equipment per the franchise agreement as
amended.
Goals&Strategic Issues:
Budget Highlights:
1
J Statistical Data:
Workload Indicators: 1993-94 Actual 1994-95 Actual 1995.96 Projected 1996-97 Budget
c,
_Expenditures:
-' Personal Services $0 $0 $0 $0
Supplies $0 $0 $0 $0
Other Charges&Services $0 $0 $0 $0
-- Capital $1,723 $5,514 $20,000 $20,000
Total $1,723 $5,514 $20,000 $20,000
Budget $10,000 $17,854 $20,000 $20,000
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Positions(fte):
Permanent 0 0 0 0
Part-time&Temporary p p 0 0
Total 0 0 0 0
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—+ 1996.97 Budget Summary-Capital Projects Funds
? � Prior Y0-ar Results
1993.94 1994.9$ 1996-97 Adapted Budget
1995.96 Average
r Actual Actual pro'ected Grovrth Increase(Decrease) ?6 of
• 1 Revenues by Source Amount Amount percent Total
•�''j Sales&Use Taxes
Intergovernmental 2983,694 3,130,764 3,362,148 6Y°
2,208,714 (1,153,434) -34% 91%
Interest Income $92,200 370,390 -63%
Special Assessments 119,305 217,041 233,475 45% (370,390) -100%
75,554 215,500 (17,975) -8% 9%
Total Revenue 0
$3,178,553 $4,340,005 $3,966,013 14%
Expenditures by Type 2,424,214 (1,541,799) •39% 10o%
Capital Expenditures
f"1 Parks Capital Projects •
j Fire Capital Projects 1.514.657 385,086 997,669 29% 1,354,775 0
Stormwater 150,000 160,000 693,000 170% 457,106 95% 35%
Streets 242,931 31,368 1,446,900 35,000 (658,000) .95% 1o�a
^' Transportation 963,455 2,950,719 2,941,582 101% 935,000 (511,900) -35% 24%
'
Other Captial Projects 520,100 1,442,300 (1,399,282) -49% 37%
200,000 40,000 (480,100) -92% 1%
104,000 104,000 3%
Total by Type 3,071,043 3,527,172 6,399,251 49°h
! 3,911,075 (2,488,176) -39% 100%
--+ Fund Balance
Net increase(Decrease) 5107,510 $912,833 ($2,433,238)
—i Add:Beg.FundBalance
J 2,999,756 3,107,266 3,920099 ($1,486,861)
,
1,486,861
Available Fund Balance 63,107,266 $3,920,099 $1,496,861
r� _ 30 0%
Capital Improvement This capital projects fund accounts for the proceeds and expenditures of the five year,1/2
Sales TaX(1992-97) cent capital improvement sales approved in 1992 and expiring in March 1997.
extension or the tax was approved in August 1996. A five year
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City of Jefferson,Missouri
i 1996.97 BUDGET
OPERATIONS SUMMARY-CAPITAL IMPROVEMENT TAX
e
Mission Statement/Activity Description:
The Capital Improvement Tax Fund accounts for proceeds from a five year,%cent sales tax for various capital
improvement projects,equipment and facilities. The 1992-1996 tax expires in the fiscal year 1996. An additional
five year period capital Improvement tax was voted and approved in August,1996,which will be a'/2 cent sales
tax for 1996 through 2002.
Goals&Strategic Issues:
The City's goal in providing capital improvements and projects is to provide the maximum public benefit through
cost effective financing and adaptive reuse of existing facilities that preserve the City's historical infrastructure and
support the local economy.
w
Statistical Data:
Current Projects: 1993.94 Actual 1994-95 Actual 1995-96 Projected 1996-97 Budget
- Oak Hills Improvements $17,153 $116,151 $66,349 $75,164
Memorial Park imprvmts $1,423,930 $0 $0 $145,000
Park ADA Improvements $0 $218 $150,000 $150,000
Binder Field Lighting $0 $0 $0 $90,000
Park Management Center $0 $2,030 $29,604 $20,000
Washington Park Roadway $0 $62,708 $22,345 $289,611
Tree Planting&Lndscraping $0 $10,614 $10,000 $10,000
_ Riverfront Park $0 $0 $0 $500,000 t
North JC Park Development $0 $0 $47,000 $75,000
Fire Apparatus $150,000 $160,000 $693,000 $35,000
Stormwater Capital Projects $205,007 $27,452 $1,146,900 $750,000
Street Capital Projects $963,455 $2,950,718 $2,841,582 $1,442,300
Aerial Contour Maps $37,924 $3,916 $300,000 $185,000
Transit Matching Project $0 $0 $325,200 $40,000
- Street Facilities $0 $0 $0 $104,000
,J Total $2,799,462 $3,333,807 $5,631,980 $3,911,075
Expenditures: j
Personnel Services $0 $0 $0 $0
Materials&Supplies $0 $0 $0 $0
Other Charges&Services $0 $0 $o $0
Capital $3,071,043 $3,527,172 $6,399,251 $3,911,075
Total $3,071,043 $3,527,172 $6,399,251 $3,911,075
Budget $2,619,500 $2,849,500 $6,445,749 $3,911,075
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City of Jefferson,Missouri
1996-97 BUDGET
SUMMARY OF CAPITAL IMPROVEMENT PROJECTS
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J'ARKS CAPITAL PROJECTS
OAK HILLS IMPROVEMENTS
This is a continuing series of annual improvements to enhance play and revenue generation. Typical projects include continued
installation of cart paths in wom areas,rcoonstruction/expansion of overwom greens and tees,irrigation system improvements,and
initiation of a program to convert fairways to zoysia. .
.^S
J Life to Date Co 1996/97 Budget Fiscal 1998 Fiscal 1999 Fiscal 2000 Fiscal 2001
Capital Cost 75,164 45,000 40,000 40,000 40,000
�j Operating Cast
Total 0 75,164 45,000 40,000 40,000 40,000
MEMORIAL POOL RENOVATIONS
Funding for the renovation of Memorial Swimming Pool completed in 1994 was not adequate to fully implement the rehabilitation plan.
As a result,two water slides wore deleted as a cost-savings measure.The towers supporting the two existing water slides were designed
I and build to accommodate the future addition of the two slides to complete the plan.This project proposes to add the slides originally
deleted to increase the patron capacity of the facility and keep user interest and support at high levels.
Life to Date Co 1996197 Budget Fiscal 1998 Fiscal 1999 Fiscal 2000 Fiscal 2001
Capital Cost 75,000 65,000 0 35,000 0
Operating Cost
- Total 0 75,000 65,000 0 35,000 0
PARK ADA iMPROVEML-NTS
JThis project provides for continued implementation of Handicapped Accessibility improvements identified in the ADA Transition Plan
and Complaint Resolution Agreement with the National Park Service dated March 20,1995. _
Life to Date Co 1996197 Budget Fiscal 1998 Fiscal 1999 Fiscal 2000 Fiscal 2001
Capital Cost 150,000 0 0 0 0
�ry Operating Cost
'J Total 0 150,000 0 0 0 0
13INDFR FIELD LIOHTMC
This project is designed to both replace and improve existing inadequate facilities at Binder Park which places Jefferson City in a
competitive disadvantage in trying to reap the economic benefits of major softball and baseball tournaments including development of a
high quality multi-purpose baseball/softball complex capable of accommodating growth in both youth and adult play. A specific location
_1 has not yet been identified.
Life to Date Co 1996/97 Budget Fiscal 1998 Fiscal 1999 Fiscal 2000 Fiscal 2001
Capital Cost 90,000 0 0 0 400,000
Opemting Cost _
Total 0 90,000 0 0 0 400,000
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City of Jefferson,Missouri
1996-97 BUDGET
SUMMARY OF CAPITAL IMPROVEMENT PROJECTS
1 ,h PARK h4ANA(IAMEb rt rim
This is a multi-year project designed to expand the Maintenance cmploycc reporting area,add a large equipment bay to the existing
garngc area,relocate an additional maintenance building from another site and erect pole-type buildings to provide covered storage for
jequipment and vehicles which is presently non-existent.
�.� Life to Date Co 1996/97 Budget Fiscal 1998 Fiscal 1999 Fiscal 2000 Fiscal 2001
Capital Cost 20,000 0 0 25,000 25,000 V
Operating Cost '
Total 0 20,000 0 0 25,000 25,000
MEMORIAL PARK TRAIL
i
This project provides for redesign rerouting and repaving of the trail to improve safety,handicapped accessibility,multiple use and
non-vehicular access to the renovated swimming pool and other facilities throughout the park
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Life to Date Co 1996/97 Budget Fiscal 1998 Fiscal 1999 Fiscal 2000 Fiscal 2001
Capital Cost 70,000 0 0 0 0
r Operating Cost
`} Total 0 70,000 0 0 0 0
i WASHTNC;TON PARK ROAnPJAY
..j This project proposes to redesign and relocate roadways and parking areas to a more harmonious and functional panam to enhance traffic
flow and improve park use and aesthetics. Roadways and parking areas will be curbed and guttered Stormwater control and landscaping f
will be provided for as a part of the project I
Life to Date Co 1996/97 Budget Fiscal 1998 Fiscal 1999 Fiscal 2000 Fiscal 2001
Capital Cost 289,611 0 0 0 0
Operating Cost
Total 0 289,611 0 0 0 0
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TRPF PLANTLAIO AND I ATQ*'S(''nan�r�; i
This is a continuing program designed to assure the future health and quality of the Park System Urban Forest and reduce City liability
by an on-going program to remove dead diseased and damaged trees within the Park System and to provide for tree,planting,turf
establishment,and landscaping in selected areas throughout the Park System.
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Life to Date Co 1996i97 Budget Fiscal 1998 Fiscal 1999 Fiscal 2000 Fiscal 2001
. Capital Cost 10,000 10,000 0 15,000 15,000
I.. Operating Cost
i Total 0 10,000 10,000 0 15,000 15,000
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City of Jefferson,Missouri
1996-97 BUDGET
SUMMARY OF CAPITAL IMPROWML'N•r PROJECTS
RIVERPRONTPARK
Renewal of the Sales Tax in 1992 provided$500,000 to be used as matching money to be coupled with other Governmental and private
resources in cooperation with the Housing Authority and Deborah Cooper Trust to develop pedestrian access to the area and develop
portions of the site as a passive natural area with trails
l ..1 Life to Date Co 1996/97 Budget Fiscal 1998 Fiscal 1999 Fiscal 2000 Fiscal 2001
l Capital Cost 500,000 0 0 0 0
Operating Cost
»_I Tom 0 500,000 0 0 0 0
—y N JEFF MTY PARK DEVELOPMENT
j This project continues and expands the redevelopment and reuse of the North Jefferson City Flood Buvout area for outdoor recreation
and open space purposes in compliance with Federal Grant and Floodplain Regulations Conceptual plans proposed in the 1995-96 City
l Comprehensive Plan calls for the continued development of practice athletic fields expansion of the garden plot program development of
additional btcycle/pedcstnan trails,development of sand volleyball and camping facilities development of Missouri River access and
-� boat romp,and flood resistant renovation of some remaining structures for outdoor recreation purposes
Life to Date Co 1996/97 Budget Fiscal 1998 Fiscal 1999 Fiscal 2000 Fiscal 2001
— Capital Cost 75,000 200,000 0 100,000 100.000
Operating Cost
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Total 0 75,000 200,000 0 100,000 100,000
FIRE CAPITAL PROJECTS
A i FIRE APPARATl1.S
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This is a basic upgrade of the radio system for the Fire Department to include the repeater and voting sites Possible additions to Fire
Department would include air/light utility truck,pumper and Quint fire truck
J Life to Date Co 1996/97 Budget Fiscal 1998 Fiscal 1999 Fiscal 2000 Fiscal 2001
Capital Cost 35,000
Operating Cost
Total 0 35,000 0 0 0 0
STOMMATER CAPITAL PROJECTS
NEIGHBORHOOD STORM
This project addresses projects to help stormwatcr and excess runoff problems throughout the City. Could include increased pipe sizes
new or improved culverts,inlet replacement,erosion control ctc In 1997 projects include Jefferson Street between Dunklin Street and
Wears Creek.Norris/Hillsdale,Case/Woodlawn,Dogwood(South of Tower).!
Life to Date Co 1996/97 Budget Fiscal 1998 Fiscal 1999 Fiscal 2000 Fiscal 2001
Capital Cost 300,000 400,000
d. t„aI Operating Cost I ,
Total 0 300,000 400,000 0 0 0
52
� .: ,� a.,R.EF...i.rYt./^wee i''U?'::.i�'.we.rrfe•.»,r......,.»._..._. _ .............. .. �...... _.. .` ..
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1996-97 Budget Summary-Trust&A ency Funds
1
Prior Year Results _
1993.94 1994.95 1995.96 Averago 1996-97 Adopted Budget _
Acluol Actual Projected Growth increase---- (�ocrease) %of
... Revenues by Source Amount, Amount Porcont Total
Properly Taxes 298,660 323,376 337,510
City Contributions 105,327 tg6,2a1 996% 347,240 9,730 3% 30%
,466 .6%
i Employee Contributions 91,330 (8,158) .8% 8%
I Investment Income _ 767,505 713.531 659,692 .70�
_ 700,000 40,108 6% 61%
Total Revenue 1,171,492 1,143 148 1,098,889 3;0
Expenditures by Type 1,138,570 41,681 4% 100%
Benefits 317,306 412,553
-� Other expenses 40.67e 24800 337,800 6% 343,740 5,940 2% 99%
, 5,100 .59%
Total by Type 31500 (1,600) -31% 1%
357,984 437,353 342,900 0%
347,240 4,340 1% 100%
Fund Balance
Net Increase(Decrease) $813,508 $705,795 $753.989
Add:Beg.Fund Balance 8,061,844 8,875,352 9,581,147 $791,330
10,335,136
Available Fund Balance $8,875,352 $9,581,147 $10,335,136
$11,126,468 n.a.
Firemen's Retirement This pension trust fund accounts for certain operations of the firefighter s retirement plan
�I Trust organized under Missouri statutes to provide retirement and disability benefits to covered
members. In addition to the proceeds from an eight cent per 5100 assessed value property
tax levy,the City contributes 21.72%of employee pay to the plan and firefighters contribute
�� 1%of pay to a special"13th check"fund. Members are not covered by Social Security and
medicare provisions.
Revenues by Source
j
Interest Income 10,942 14,389 16,000 21%
••.J Other Operating Revenues 6,097 6,097 16,000 0 0% 39%
Total Revenue 17,039 24,920 154%
24'920 0 0% 61%
20,486 40,920 6o%
Expend by
Expenditures b T 40,920 0 0% 100%
,
Contractual Services
_ 37,750 28,500
Fund Balance 40,000 11,500 40% 100%
Net Increase(Decrease) $17,039
Add:Beg.Fund Bal ($17'264) $12,720 $920
-� ance 283,969 301,008 283,744 296,164
-1 Available Fund Balance $301,008 $283,744 $296,164
$297,084 743% '
Missouri Development
Action Grant( This expendable trust fund accounts for
MODAL) loans made to new or existing business to locate or
Trust expand operations within the City. It operates as a revolving fund to encou a economic
growth and development, rg
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City of Jefferson,Missouri
1996-97 BUDGET
OPERATIONS SUMMARY-FIREMEN'S RETIREMENT FUND
`1 Mission StatemenUActivity Description:
- 1 The Firemen's Retirement Fund accounts for the pension operations organized under Missouri statutes to
provide refiroment and disability benefits for City firemen. This represents their only coverage since they are
excluded from federal social security provisions and coverage. Primary funding Is from a.8 cent property tax and
City contributions equal to 21.72%of pay,adjusted annually.
t,1
Goals&Strategic Issues:
Budget Highlights:
Statistical Data:
Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-98 Projected 1996-97 Budget
J
_ _Expenditures•
;rE Personal Services $0 $0 $0 $0
Supplies $0 $0 $0 $0
JOther Charges&Services $283,572 $301,117 $342,900 $347,240
Capital $0 $0 $0 $0
Total $283,572 $301,117 $342,900 $347,240
Budget $325,780 $315,796 $342,300 $347,240
- f
Positions(fte)•
Permanent 0 0 0 0
Part-time&Temporary 0 0 0 0
Total 0 0 0 0
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!j City of Jefferson,Missouri
199G-97 BUDGET
1
OPERATIONS SUMMARY MODAG TRUST FUND
Mission Statement/Activity Description:
The MODAG Trust Fund accounts for the repayment of a Missouri Development Action Grant(MODAL)loan to
Datong's Inc.
-} Goals&Strategic Issues:
Budget Highlights:
The$40,000 appropriation is available for economic development purposes for which state and local guidelines
have been developed.
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Statistical Data:
i Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Pro acted 1996-97 Bud et
, -1
Ex enditures: (j
Personal Services $0
Supplies $0 $0 $0 $0
$0 $0 $0
J Other Charges&Services $0
— $37,750 $28,500 $40,000
Capital $0
I Total $0 $0 $0 $0
•— Budget $37,750 $28,500
$40,000
$50,000 $50,000 $28,500 $40,000
� Positions fftei:
Permanent
0 0 0 0
Part-time&Temporary 0
J 0 0
Total 0
0 0 0
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1996-97 Budget Summary-Trust&Agency Funds
Prior Year Results 1996.97 Adopted Budget
1993.94 1904.95 1995.96 Average Increase(Decrease) %of
7 Actual Actual Projected Growth Amount Amount Percent Total
� I Revenues by Source
Interest Income 33B 496 446 18% 325 (121) -27% 100%
Special Assessments 495 331 346 -14% (346) -100% 0%
v Total Revenue 833 827 792 -2% 325 (467) •59% 100%
Expenditures by Type
Capital Purchases 683 5.650 750 (4,900) -87%
Fund Balance
—I Net Increase(Decrease) 5150 5827 (Sa,eSS) ($425)
Add:Beg.Fund Balance 3.881 4.031 4,858 0
Available Fund Balance $4,031 $4,858 $0 ($425) -57%
w City Nall Art Trust This expendable trust fund is funded through the sale of prints of a City ball mural by
Sidney Larson. Funds are used to provide art works within the building.
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Revenues by Source
Interest Income 839 1,193 1,156 20% 1,140 (16) -1%
j Expenditures by Type °
Contractual Services 1,200
1,700 500 42/°
Fund Balance
_i Net ,crease(Decrease) $839 51,193 ($44) ($560)
Add:Beg.Fund Balance (1,988) (1.149) 44 0
�+ Available Fund Balance ($1,149) $44 $o ($560)
USS Jefferson City This expendable trust fund was established through private donations during the
Submarine Trust 1991commis3ioning of our namesake the USS Jefferson City,an attack class nucular
submarine now on active duty. Funds are expended upon request of a Mayor appointed
Commission for various activities that benefit the crewmembers.
I:
rj 56
I
j' City of Jefferson,Missouri
1996-97 BUDGEY
i OPERATIONS SUMMARY-CITY HALL ART TRUS"f FUND
Mission Statement/Activity Description:
— The City Hail Art Trust Fund accounts for the remaining funds received from a private fund drive for artworks in
the John G.Christy Municipal Building. The City flag was funded from this account and proceeds from any City
flag sales are recorded in this account. Also,proceeds from the sale of Sidney Larson's prints of the City Hall
mural are recorded in this account.
-� Goals&Strategic Issues:
r
Budget Highlights:
a�
Statistical Data:
{ Workload Indicators 1993-94 Actual 1994-95 Actual 1995-96 Protected 1996.97 Budget
Ex nditures:
$0 $0 $0 $0
Personal Services $0
$0 $0
J Supp!ies $0 $o
Other Charges&Services
$0 $0 $0
Capital
$683 $0 $5,650 $750
$683 $0 $5,650 $750
Total $750
Budget $900
$2,900 $5,650
{ Positions fte: 0
—� 0 0 0
Permanent
0 0 0 0
i" Part-time&Temporary
Total
0 0 0 0 j .
V
57 ` �i'
t
City of Jefferson,Missouri
,. 1996-97 BUDGET
OPERATIONS SUMMARY-USS JC SUBMARINE TRUST
Mission State ment/Activity Description:
T The USS JC Submarine Trust fund accounts for the private donations received for the commissioning of the USS
Jefferson City Submarine. A trust fund was established with an advisory group which can decide on expenditures
of any interest earnings with City Council approval required for the expenditure of any principal.
,•1
Goals&Strategic Issues:
Budget Highlights:
J
Statistical Data:
i Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Projected 1996-97 Budget
Expenditures:
Personal Services $0 $0 $0 $0
-' Supplies $0 $0 $0 $0
" Other Charges 8 Services $0 $0 $1,200 $1,700
Capital $0 $0 $0 $0
--� Total $0 $0 $1,200 $1,700
J Budget $2,000 $600 $1,200 $1,700
Positions(fte):
1 Permanent 0 0 0 0
.:e4 Part-time&Temporary 0 0 0 0
Total 0 0 0 0
58
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t
i APPENDIX A-PERSONNEL SCHEDULE OF FULI.TIME POSITIONS
•.,. Job
Class Pay 1993 1994 1995 1996
CITY COUNCIL, Range 94 95 96 97
0110 Ci ty Clerk
ADMINISTRATION
0149 City Administrator 25 1 1 1
-s 0189 Grant and Projects Coordinator I
14 0 1 1
0030 Administrative Secretary 10 I 1 1 I
777
k 3 rz a i`
HUMAN RESOURCES
7 0179 Director of Human Resources 1 1
0030 Administrative Secretary 10 1 1
J
1 1 1
CITY COUNSELOR A <; w:< <2w ur
0159 City Counselor 23 1
0158 Associate City Counselor 18 0 0 0 j
0030 Administrative Secretary 10 1 1 1 1
FINANCE
0219 Director of Finance 21 1 1 1 1
- 0216 Purchasing Agent 15 1
0215 Data Processing Coordinator 14 1 1 1
0218 Accountant 12 1 j 1 2
0217 Accounting 1 1
- 0213 Accounting Assiisttant I 10 l 1 1 1
0214 Purchasing Assistant 9 2 2 2 3
0210 Accounting Assistant I 9 1 1 1 1
0002 Clerical Assistant 4 1 1 1 0
J 2 I 1 1 I
MUNICIPAL COURT
0161 Municipal Court Clerk 8 1 1 1 1
0160 Deputy Court Clerk 5 1 1 1 1
POLICE Hs
3116 Police Chief 21 1 1 1 1
3107 Police Captain ]8 3
3105 Police Lieutenant 16 4 4 4 4
3106 htformation Systems Coordinator 14 1 1 1 1
3104 Police Sergeant 14 9 9 9 9
3110 Telecommunications Supervisor 12 1 1 1 1
3108 Police Corporal' 1 I 1 1 1 1
3103 Police Officer 1,11,III 11 47 50 52 53
Police Officer-Drug Enforcement 11 3 2
Police Officer-D.A.R.E. 11 2 2 2 2 f
— 3111 Records and Fiscal Affairs Supervisor 10 0 0 0 1
0030 Administrative Secretary 10 1 1 1 1
-' 3109 Lead Telecommunications Operator 9 0 0 0 3
3102 Telecommunications Operator 8 17 16 16 13
I 3100 Police Information Clerk 5 0 3 3 3
3101 Community Service Officer 2 0 0 3 3
0021 Receptionist/Switchboard Operator 1 0 0
J 5000 Custodian 1 0
2
*Corporal position will be deleted through attrition 1 2 2
SS �.iltua`1a
--� PLANNING 8c CODE ENFORCEMENT
3329 Director of Planning and Code Enforcement 21 I 1 1 l
3325 Senior Planner 18 1 1 1 1
3323 Building Regulations Division Director 17 1 I 1
3320 Environmental Sanitation Division Director 16 1 I 1 1
3324 Planner II 12 0 0 1 1
3312 Plumbing Inspector 12 1 1 1 1
3310 Electrical Inspector 12 1 1
3308 Building Inspector 12 1 1 1
3305 Housing Inspector
12 1 1 1
3303 Environmental Sanitarian 1 ] 1 1
ll 4 4 4 4 s.
Secretary ve Secretary 10 1 1 f 1
0022 � i
ry 5
59
Now-
L
111
APPENDIX A-PERSONNEL SCHEDULE OF FULL TIME POSITIONS
Pay 1993 1994 1995 1996
Range -94 -95 -96 -97
e 3409 ANIMAL RESCUE
3401 Animal Rescue Division Director 13
Animal Rescue Officer 1 3 3 1
3400 Animal Tender 3 3
--t 1 1
J . S w _ 2
PUBLIC WORKS-ENGINEERING �
«<„„,<<,. „,,.r..
Director of Public Works
4113 Engineering Division Director 23 2 1 1
4115 Engineering Design Supervisor 20 1 1 1 j
J Civil Engineer 18 I 1 I
4106 Plan Rc,6icwcr 16 1 2 I
4103 16 0 2 2
4110 Engineering Survey Supervisor 0 0
Engineering Inspection Supervisor 13 1 1 1 j
4112 Engineering Designer 13 1 1
4105 Engineering Information Systems Specialist 13 1 1 1 1
4102 Engineering Instrument Technician 12 1 1 2 1
4104 Construction Inspector 12 1
I
4101 Engineering Technician 12 3 2
3 1 1
0030 Administrative Secretary 10
0022 Secretary 10 1 2 1 �
3
—� 5 2 I
I I 1
4219 PUBLIC WORKS-STREETS 4
4203 Street Division Director
_ Construction&Maintenance Supervisor 18 1
0044 Traffic&Special Service Supervisor I3 I i I
{ Maintenance Crew Leader 13 1 1
4201 Traffic Signal Tech 10 4 5 5 5
0042 Maintenance III 10 6 5 1 1
J 0041 Maintenance II 8 5
0080 Maintenance I 6 4 7 7 5
r
Nursery Worker 4 i 4 4 4
PUBLIC WORKS-WASTEWATER ”" 0 0
6459 < ,a w,.a s a�? m u
6435 Wastewater Utilities Division Director 20
6430 Wastewater Treatment Plant Supervisor I 1 1 1
Collection System Maintenance Supervisor 15 I 1 1
6415 Chief of Operations 12 I I I
4104 Construction Inspector 1 1 1 1
6425 Electrician 12 1 1
6417 11 1 1 0 `
Chief of Maintenance 1 i 1 1
-- 64 0 Televising Equipment Operator l2 I 1
Pumping System Mechanic 10 0 1 1 1
6444 Collection System Crew Leader 10 2 4 4 4
0042 Maintenance III 11
6406 WWTP Operator II 8 q 2 2
3 3
i 6405 WWTP Operator I 6 3 2 3
0041 2
0040 Maintenance II 2 2
Maintenance I 4 5 4 4 4 j
- 3 3 3 i
PUBLIC WORKS-AIRPORT f; -
i 6115 Airport Division Director
6112 Lead Air Traffic Controller 15
6110 Air Traffic Controller I 1 1
0044
Maintenance Crew Leader 11 2 2 2 2
Maintenance III 10 I I
0042
1 ; I
8 1 1
-, PUBLIC WORKS-PARKING
6229 Parking Division Director w
6215 Senior Parking Enforcement Officer 13 I 1 1 1
0041 Maintenance 11 7
6210 g 6
kin Enforcement Officer
Par I 1
0040 Maintenance I 5 2 i i 2
' �w"«�;i a .,:iz:,,..«:.�w..&,.:3.:..i,��`v'.b•.,... �' I
60 I
NOR=
t .
S iii
APPENDIX A-PERSONNEL SCHEDULE OF FULL TIME POSITIONS
!�. Pay 1993 1994 1995 1996
Range -94 -95 •96 -97
PUBLIC WORKS-TRANSIT
6329 Transit Division Director 14 I 1 1 1
6315 Transit Operations Supervisor 11 I 1 1 1
6314 Transit Operations Assistant 10 1 1 l 1
6310 Transit Communications Operator 6 1 2 2 2
6305 Bus Driver 4 7 8 8 8
6300 Demand Response Bus Driver 1 0 0 0
f
PUBLIC WORKS-CENTRAL MAINTENANCE
7139 Central Maintenance Division Director 14 1 1 1 1
1 7120 Lead Automotive Mechanic I I I 1 1 1
7115 Automotive Equipment Mechanic 11 4 5 4 4
7110 Parts Inventory Clerk 9 ! 1 1 1
7105 Automotive Equipment Mechanic Apprentice 1 0 0 0
PARKS&RECREATION
-�� 2159 Director of Parks&Recreation 21 1 1 1 1
2129 Recreation Services Division Director 18 1 1 1 1
2135 Park Resources Division Director 18 1 1 1 1
2120 Recreation Program Supervisor 13 5 5 5 5
2112 Park Resources Supervisor 13 2 2 2 2
6425 Electrician 1l I I 1 1
2110 Parks Equipment Mechanic 11 1 2 2 2
2100 Horticulturist 12 1 2 1 1
0030 Administrative Secretary 10 2 2 2 2
0044 Maintenance Crew Leader 10 0 3 3 3
—} 0042 Maintenance III 8 0 2 3 3
0041 Maintenance II 5 6 8
5 1
�. 0022 Secretary 5 1 1 1 1
0040 Maintenance I 4 10 3 3 3
FIRE
3219 Fire Chief 21 1 1 1 1
3208 Assistant Fire Chief 18 3 3 3 3
3210 Fire Training Officer 15 1 1 1 1
3209 Public Fire Education Officer 13 1 1 1 1
3206 Fire Captain* 21 21 21 24
3204 Fire Dnver* 24 24 24 27
} 3202 Fire Fighter* 20 18 18 12
0030 Administrative Secretary 10 1 1 1 1
*Negotiated Ranges W
..) TOTAL 3 'a3t
...
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1
APPENDLY A-PERSONNEL SCHEDULE OF PART-TIME AND TEMPORARY POSITIONS
Historical listing of jobs performed by part-time and temporary 1995 1996
employees in 1995-96 and anticipated part-time and temporary -96 -97
workforce for-1996-97.
-� MAYOR
CITY COUNCIL
ADMINISTRATION
Courier
Grants Assistant 1 1
HUMAN RESOURCES
Human Resources Assistant
CITY COUNSELOR
Associate City Counselor 1
Law Clerk
FINANCE
Accounting Intern I 0
Data Processing Specialist 1 0
_i Custodian
MUNICIPAL COURT Ems
•<r -�s 1 1
s
v� POLICE E' '' 0
Police Information Clerk 3 3
-� School Crossing Guard
S
PLANNING AND CODE ENFORCEMENT
Planning Assistant 1 0
Mosquito Control Technician 1 1
Weed Inspector w
ANIMAL RESCUEu� i:: s �'
Veterinarian 1 I
Animal Rescue Officer 1 1
" PUBLIC WORKS-ENGINEERING
Survey Assistant 3 3
s Clerical Assistant I'
-� PUBLIC WORKS-STREET
Maintenance Assistant
.. !ln NIZIM.t�".�t:
J PUBLIC WORKS-WASTEWATER
Maintenance Assistant M;
PUBLIC WORKS-AIRPORT
71 Air Traffic Controller
PUBLIC WORKS-PARKING
; ".
Maintenance Assistant
PUBLIC WORKS-TRANSIT
-} Bus Driver 13 13 !
Service Worker 0 1
PUBLIC WORKS-CENTRAL MAINTENANCE
Service Worker
fi PARKS AND RECREATION-IC „^
E ARENA
s ,k 1x ytgU
Manager,Associate Manager.Assistant Manager r E
Concession Coordinator
Customer Service Attendant f
Skating Instructor
Broomball Official,Hockey Official
62
` `
i
I
{
f �
APPENDIX A—PERSONNEL SCHEDULE OF PART—TIME AND TEMPORARY POSITIONS
—� 1995 1996
-96 -97
—? PARKS AND RECREATION-GOLF COURSE CLUBEIOUSE
Associate Manager,Assistant Mnnnger <.,:.•a::x.w.<..�3E H,<.a<.is aaas. <x«u 52nf
Concession Coordinator,Clubhouse Attendant
t Golf Instructor
PARKS AND RECREATION-MEMORIAL POOL
Manager,Assistant Manager
Concession Coordinator
Lifeguard,Pool Attendant
Swim Lesson Coordinator
Swim Instructor
PARKS AND RECREATION-ELLIS-PORTERIRIVERSIDE POOL ice;
Manager,Assistant Manager = a o, ,,:•r
i Concession Coordinator
j
Lifeguard,Pool Attendant
Swim Lesson Coordinator
Swim Instructor
1 PARKS AND RECREATION-PARK RESOURCES
Landscaping Maintenance Assistant
Mowing Maintenance Assistant
Construction Assistant
Park Maintenance Assistant
Tree Maintenance Assistant
_i Mechanical Assistant
Janitor
PARKS AND RECREATION-RECREATION
Parks and Recreation Intern
Office Assistant
Recreation Assistant
Concession Coordinator,Concession Staff
! Athletic Field Supervisor
tJ Athletic Field Maintenance Coordinator
Athletic Field Maintenance Assistant
Tee Ball/Coach Pitch Stall'
Hayride Driver
Camp Counselor
1 Sports Official
FIRE (Sports Officials comprise approximately 50%of Recreation staff)
TOTALk
J
IJ
J
I
1 zf
• r'. � f.
s, 3
t
63
o
., :,+ ��rPir",'S3.•�i'i:*.�Z?SGd.^'Sr„£dX7ST.R3..lasar:�,•n.-.... .-...�__.. ._ .. _ .._....._..._. _...... .__ ... ..._... ..
�r
1✓ M 1
Ott,' ( i APPENDIX A -SALARY SCHEDULE
FISCAL YEAR 1996-1997
Pay Annual Sala
Minimum Maximum
Ran a Mid oint
$14,598 $17,517 $20,436
I _I 2 $15,095
$18,114 $21,133
3 $15,668 $18,802 $21935
-s 5 $15,993 $19,591 $23190
$16,735 $20,501 $24,,266
6 $17,589 $21,545 $25,503
7 $18,570
$22748 $26,926
8 $19,304
9 $24,129 $28,956
$20,575 $25,719 $30,864
10 $21,332 $26,665 $31,999
$22,191 $27,740 $33,288
12 $23,180 $28,974
} 13 $24,317 $34,769
�J $30,396 $36,475
14 $25,623 $32,029 $38,435
_ 15 $27,127 $33,908
16 $28,855 $40,689
I7 $36,069 $43,283
$30,843 $38,553 $46,263
18 $33,129 $41,411
19 $35,758 $49,692
$44,697 $53,635
20
$38,780 $48,475 $58,170
21 $42,257 $52,821
$63,386
22 $46,255
J $57,819 $69,383
23
$50,852 $63,566 $76,279
24 $56,141 $70,175
2,221 $84,211
$6
25 $77,776 $93,331
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APPENDIX B -Schedule of insurance
` Type of Coverage Details of Coverage Limits of Liability Premium
IJ Property Buildings and business personal $33,250,074 limit
$41,620
property per Stmt.of Values
-I
EDP coverage $300,000 hardware $3,339
-, Computers in city hall and $250,000 software
J police buildings. 2%ded.
Replacement cost coverage 100%coinsurance
'} Earthquake Coverage 5%ded. 54,766 i
Difference in conditions
Contractor's Equipment per $3,196,621 limit $10,490
schedule. Misc.tools,$500
max.limit for any one item. 5100,000 limit
I
Valuable papers and records $SQ 000 limit $125
-' Crime(Employee Dishonesty) $30,000/employee $3,024
Theft,disappearance and blanket dishonesty
destruction Employee sched.
�) bond amounts of
$40,000 and$90,000
Theft,disappearance
and destruction:
..� $15,000 inside
and$5,000 outside
Automobile City Vehicles per schedule `
- Liability $1 mil.bodily injury 584,477
_ and property damage
. I combined single limit
:J Uninsured Motorists
S25,000/person
550,000/accident t•:
r S500/prop.dam.ded.
Physical Damage $1000 collision ded. S40,027
$250 comp ded.
General $18,250.,000 Municipality $1 mil.genTagg. $55,477
a Liability incl.streets,bridges,sewer and S2 mil.each occ.
water utilities,golf course,bus
�l terminal.
J Personal and advertising injury $1 mil.
Fire Damage $50,000 any one fire
Boiler and Machinery Pressure vessels,pumps,com- $250,000 physical dam., $2,891
pressors,electric motors,refrigera- $1,000 ded.
tion systems per schedule at 29 $25,000 exped.expense
locations. $10,000 spoilage
I $25,000 ammon.contam.
J $25,000 water dam.
525,000 haz.subst.
"} $25,000 incr.constr.cost
�.
$2,500 media
Flood Airport Terminal $72,800 building $7,376
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APPENDIX B -Schedule of Insurance
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Type of Coverage Details of Coverage Limits of Liability Premium
i
' $5,700 contents
i $1,000 ded.on each
Airport Maintenance Building $9,700 building
$2,200 contents
$750 ded•on each
Airport Pavitt Building $9,700 building
$2,200 contents
$750 ded.on each
Ice Arena 4242,000 building
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$22,000 contents
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Riverside Pump Station $750 ded,on each$100,200 Building
$750 ded.
Westinghouse Pump Station $39,200 building
$750 ded.
Walnut Pump Station $200,000 building
$750 ded.
Green Meadow Pump Station $35,000 building
f $750 ded.
J Airport Control Tower $42,200 building
$50,000 contents
$750 ded,on each
Public Officials Liability coverage for elected and $1 mil.each person $20,257
7 appointed city officials $1 mil.annual aggreg.
Claims Made Policy $10,000 ded.
Law Enforcement Liability coverage for police $1 mil.each person $31,198
personnel $1 mil.annual aggreg.
$1 mil.each occ.
$500,000/person
$25,000 ded.
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Airport Liability Airport Operator's Liability $5 mil.each occ. $29,000
Airport Control Tower Liability $5 mil.products complet. $4,460
operations
$5 mil.personal injury
and advertising
$5 mil.hangarkeepers,
l one occ.
$5 mil.hangarkeepers,
_J one aircraft l
Workers'Compen- Reinsurance for self-insured city Stop loss$250,000 ind. $30,442
sation workers'comp fund and$626,000 aggreg.
Statutory specific
Notary Blanket notary bond errors and
$263
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APPENDIX C-DEBT SERVICE SCHEDULES
—1
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Revenue bonds are bonds payable from a specific source of revenue and do not affect
te property tax revenues may be derived from operations of the financed projects,grants,and ex cise or other rate.
specified revenue source.
The following is a summary of bonded debt transactions of the City for the year ended October 31, 1996:
" Wastewater Water Parking Total
—} Revenue Revenue Revenue Revenue
�l Bonds Bonds Bonds Bonds
i Bonds payable at 10131195 $ 1,873,682 $12,000 $3,750,000 $5,635,682
Bonds issued
J Bonds retired 370.851 4.000 _ 85.000 _374.851
Bonds payable at 10/31/96 0 g 8.000 66 000 $ .260.8 1
J Revenue Bond Schedules:
1 -
1964 Sewer Revenue Bonds
r Fiscal
Principal Interest Interest
, ) Year Rate March 1 March 1 Total
Sept.l Payment
1997 3.60% 0
65,000 3,780. 0 2,610.00
� 71,390.00
J 1998 3.60% 70,000 2,610.00 1,350.00 73,960.00
J-ti 1999 3.60% 75,000 1,350.00 0.00 76,350.00
Total $210,000 $7,740,00 $3,960.00 $221,700.00 ±
I
^� 1965 Sewer Revenue Bonds
_ fiscal „
IIII Principal Interest Interest Total
Year Rate March 1 March 1 Sept.I Payment
t y ,
-' 1997 3.80% 60,000 5,130.00 3,990.00 69,120.00
1998 3.80% 65,000 3,990.00 2,755.00 71,745.00
i
1999 3.80% 70,000 2,755.00 1,425.00 74,180.00
2000 3.80°ro 75,000 15.00
0.00,42
76,425.00
( ) Total $270,000 $13,300.00 $8,170.00 $291,470.00 1
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APPENDIX C-DEBT SERVICE SCHEDULES
1967 Sewer Revenue Bonds
Fiscal Principal Interest Interest Total
Year Rate March 1 March 1 Sept.1 Payment r
J 1997 4.60% 35,000 2,990.00 2,185.00 40,175.00
-` 1998 4.60% 30,000 2,185.00 1,495.00 33,680.00
—� 1999 4.60% 30,000 1,495.00 805.00 32,300.00
2000 4.60% 35,000 805.00 0.00 35,805.00
Total $130,000 $7,475.00 $4,485.00 $141,960.00
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1968 Sewer Revenue Bonds
Fiscal Principal Interest Interest Total
Year Rate March 1 March 1 Sept.I Payment
1997 5.60% 85,000 10,360.00 7,980.00 103,340.00
1998 5.60% 95,000 7,980.00 5,320.00 108,300.00
1999 5.60% 95,000 5,320.00 2,660.00 102,980.00 t .
r3 2000 5.60% 95,000 2,660.00 0.00 97,660.00
i
Total $370,000 $26,320.00 $15,960.00 $412,280.00
1970 Sewer Revenue Bonds
r Fiscal Principal Interest Interest Total '
Year Rate March 1 March 1 Sept.I Payment i
1997 7.00% 30,000 4,550.00 3,500.00 38,050.00
1998 7.00% 30,000 3,500.00 2,450.00 35,950.00
1999 7.0001/o 35,000 2,450.00 1,225.00 38,675.00
2000 7.00% 35,000 1,225.00 0.00 36,225.00
Total $130,000 $11,725.00 $7,175.00 $148,900.00 1
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APPENDIX C-DEBT SERVICE SCHEDULES
1984 Sewer Revenue Bonds
W Fiscal Principal Interest Interest Total ".
Year Rate March 1 March 1 Sept.1 Payment
1997 10.60% 55,000 12,590.00 9,675.00 77,265.00
�i
1998 10.75% 60,000 9,675.00 6,450.00 76,125.00
1999 10.75% 65,000 6,450.00 2,956.25 74,406.25
2000 10.75% 55,000 2,956,25 0.00 57,956.25
Total $235,000 $31,671.25 $19,081.25 $285,752.50 -
The Former Cedar City Sewer Revenue Bonds(1979)are payable in annual installments of$5,000 to
$13,000 through June 1,2014 at an interest rate of 5.0%. The following is a summary of the balance:
Bonds Payable at 10/31/95 $163,681.73
Bonds Issued
a Bonds Retired 5,850.52
Bonds Payable at 10/31/96 $157-831.21
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�.; 1962 Water Revenue Bonds ,
Fiscal Principal Interest Interest Total
Year Rate Feb.15 Feb.15 August 15 Payment
L
1997 3.625% 4,000 145.00 72.00 4,217.00
1998 3.625% 4,000 72.00 0.00 4,072,00
j.
Total $8,000 $217.00 $72.00 $8,289.00
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APPENDIX C-DEBT SERVICE SCHEDULES
i
1996 Parking System
Revenue Bonds
i Fiscal Principal Interest Interest Total
Year Rate Feb.1 Feb.1 August 1 Payment
1997 3.80% 190,000 91,536.50 91,536.50 373,073.00
1998 4.05% 200,000 87,689.00 87,689.00 375,378.00
1999 4.20% 205,000 83;189.00 83,489.00 371,978.00
2000 4.35% 220,000 79,030.00 79,030.00 378,060.00
2001 4.50% 225,000 74,080.00 78,080.00 373,160.00
2002 4.60% 235,000 68,905.00 68,905.00 372,810.00
2003 4.70% 250,000 63,382.50 63,382.50 376,765.00
n 2004 4.80% 260,000 57,382.50 57,382.50 374,765.00
2005 4.90% 275,000 51,012.50 51,012.50 377,025.00
u 2006 5.00% 290,000 44,137.50 44,137.50 378,275.00
2007 5.50% 300,000 36,162.50 36,162.50 372,325.00
J 2008 5.50% 320,000 27,912.50 27,912.50 375,825.00
2009 5.50% 340,000 19,112.50 19,112.50 378,225.00
u 2010 5.50% 355,000 9,762.50 9,762.50 374,525.00
- Total $3,665,000 $793,594.50 $793,594.50 $5,252,189.00
i
—� The legal debt margin at October 31,1996 was computed as follows:
t
--------General Obligation Bonds---------
J Ordinary(1) Additional(2) Total
1 Constitutional debt limit 43.615.549 $-43A15-5M
87 231.0 8
J (1)Article VI,Section 26(b)and(c),Missouri Constitution provides,with a vote of four-sevenths qualified
electors voting,a city may incur an indebtedness not to exceed in aggregate,10 percent of the value of taxable
tangible property of the city,for any purposes authorized in the charter of the city or by any general law of the
State of Missouri.
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APPENDIX C-DEBT SERVICE SCHEDULES
r )
w (2)Article VI,Section 26(d)and(e),Missouri Constitution provides,with a vote of four-sevenths qualified
electors voting,a city may become indebted an additional 10 percent of the value of taxable tangible property
of the city for the purpose of acquiring right of way;construction,extending and improving streets and/or
sanitary or sewer systems;and purchasing or constructing water works,electric or other light plants,provided
that the total general obligation indebtedness of the city does not exceed 20 percent of the value of the taxable
j tangible prcperty of the city.
There are a munber of limitations and restrictions contained in the various bond indentures. The City is in
`? compliance with all significant limitations and restrictions. Y
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The water and wastewater revenue bond ordinance requires that the Water Fund and the Wastewater Fund be
--} accounted for in separate enterprise funds. It also requires that after sufficient current assets have been set
aside to operate the system,all remaining monies held in the Water Fund and the Wastewater Fund be
segregated and restricted in separate accounts. Assets of these special reserves and accounts consist of cash
r and cash investments and are reported in the accompanying balance sheet as restricted assets and reserved
' retained earnings.
i
The water and wastewater revenue bond ordinances require the City to establish utility rates sufficient to pay
the costs of operating the water and wastewater systems,retire outstanding bonded debt and maintain the
various bond reserves.
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APPENDIX D-SUMMARY OF SIGNFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of the City of Jefferson,Missouri(the City)have been prepared in conformity with
»•r generally accepted accounting principles(GAAP)as applied to government units. The Governmental Accounting
Standards Board(GASB)is the accepted standard-setting body for establishing governmental accounting and
j financial reporting principles. The more significant of the government's accounting policies are described below.
— Reporting Entity
i In evaluating how to define the government,for financial reporting purposes,management has considered all
potential component units. The decision to include a potential component unit in the reporting entity was made
l by applying the criteria set forth in GAAP. The City's relationship to other legally separate organizations has
been examined to determine if their inclusion in the City's financial statements is necessary to fairly present the
financial position of the City. The criteria used in this determination included an examination of the nature and
significance of the organization's relationship with the City,financial benefit or burden to the City,the ability of
the City Council to appoint members of the entity's governing board,and the level of influence the City has over
the activities of the organization. Based upon the application of these criteria,the following is a brief review of
each potential component unit addressed in defining the city's reporting entity.
Included within the reporting entity:
CITY OF JEFFERSON PARK COMMISSION. The Park:Commission is financed by property taxes,user fees,
— and a subsidy from the City's General Fund for its operations. The City Council appoints the Park Commission
and adopts an annual budget for Parks Department operations.
CITY OF JEFFERSON FIREFIGHTERS'RETIREMENT SYSTEM. The System is governed by a separate t
board under 87.025,RSMO. The City is responsible for the remittance of contributions to the System and is
i obligated to make payments in amounts necessary to maintain the actuarial soundness of the plan.
r Excluded from the reporting entity:
JEFFERSON CITY CONVENTION AND VISITORS BUREAU. The Jefferson City Convention and Visitors
Bureau(JCCVB)is financed from a lodging tax collected by the City of Jefferson. Contractually,94%of the
tax proceeds are to be used for the promotion,solicitation,encouragement and development of tourism and
I conventions for the City of Jefferson,Missouri. The remaining 6%of lodging tax proceeds are to be retained to
^ cover the expenses of administering the tax.
CITY OF JEFFERSON HOUSING AUTHORITY. The Authority's operating and capital expenditures,
`J including debt service,are financed entirely from federal grants and rentals. The City has no involvement in
_1 detennination of the Authority's budget and rental rates nor any obligation for the Authority's outstanding debt.
MISSOURI RIVER REGIONAL LIBRARY SYSTEM. The Library's operating and capital expenditures are
financed entirely from property taxes and state grants. The City has no involvement in the Library's operations,
�rh tik^ outside of the appointment of some members the Board. Financial transactions between the City and the Library
Board as reported in the accompanying financial statements are on an agency basis only for the collection of the
taxes and disbursements to the Library Board.
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APPENDIX D-SUMMARY OF SIGNFICAN•r ACCOUNTING POLICIES
Fund Accounting
^i
The City uses funds and account groups to report on its financial position and the results of its operations. Fund
accounting is designed to demonstrate legal compliance and to aid financial management by segregating
-- transactions related to certain government functions or activities.
A fund is a separate accounting entity with a self-balancing set of accounts. An account group,on the other hand,
is a financial reporting device designed to provide accountability for certain assets and liabilities that are not
recorded in the funds because they do not directly affect net expendable available financial resources.
Funds are classified into three categories: governmental,proprietary and fiduciary. Each catcgon,,in turn,is
divided into separate"fund types."
_ Governmental funds are used to account for all or most of a government's general activities, including the
collection and disbursement of earmarked monies(special revenue funds),the acquisition or construction of
general fixed assets(capital projects funds),and the servicing of general long-term debt(debt service funds). The
general fund is used to account for all activities of the general government not accounted for in some other fund.
—� Proprietary funds are used to account for activities similar to those found in the private sector,where the
determination of net income is necessary or useful to sound financial administration. Goods or services from such
activities can be provided either to outside parties(enterprise funds)or to other departments or agencies primarily
: within the government(internal service funds).
�-+ Fiduciary funds are used to account for assets held on behalf of outside parties,including other governments,or
on behalf of other funds within the government. When these assets are held under the terms of a formal trust
agreement,either a pension trust fund,a nonexpendable trust fund or an expendable trust fund is used. The terms
"nonexpendable"and"expendable"refer to whether or not the government is under an obligation to maintain the
trust principal. Agency funds generally are used to account for assets that the government holds on behalf of
i others as their agent.
i
Outstanding long-term indebtedness backed by the full faith and credit of the City is recorded and accounted for
t in the General Long-Term Debt Group of Accounts. All fixed assets of the City not recorded in Enterprise Funds,
j Internal Service Funds and certain Trust and Agency Funds are recorded and accounted for in the General Fixed
Assets Group of Accounts.
Basis of Accounting
The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All
i governmental funds and expendable trust funds are accounted for using a current financial resources measurement
focus. With this measurement focus,only current assets and current liabilities generally are included on the
i balance;sheet Operating statements of these funds present increases(i.e.,revenues,and other financing sources)
i and decreases(i.e.,expenditures and other financing uses)in net current assets. .
_ All proprietary funds,nonexpendable trust funds and pension trust funds are accounted for on a flow of economic
resources measurement focus. With this measurement focus,all assets and all liabilities associated with the
J j operation of these funds are included on the balance sheet. Fund equity(i.e.,net total assets)is segregated into
contributed capital and retained earnings components. Proprietary fund-type operating statements present
increases(e.g.,revenues)and decreases(e.g.,expenses)in net total assets.
;,7
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^•I-. APPENDIX D-SUMbIARY OF SIGNFICANT ACCOUNTING POLICIES
The modified accrual basis of accounting is used by all governmental fund types,expendable
agency funds. Under the modified accrual basis of accounting,revenues arc recognized when suscept susceptible to
,.q accrual i.e., when they become both measurable and available). "Measurable" means the amount of the
transaction can be determined and "available"means collectible within the current period or soon enough
thercafla to be used to pay liabilities of the current period. The government considers all revenues as available
_ if they arc collected within 60 days after year end. Expenditures are recorded when the related fund liability le
incurred. Principal and interest on general long-term debt arc recorded as fund liabilities when due or when
amounts have been accumulated in die debt service fund for payments to be made early in the following year.
—I
Those revenues susceptible to accrual are property taxes,franchise taxes,licenses,interest revenue and charges
for services. Sales taxes collected and held by the state at year end on behalf of the city also are recognized as
— revenue. Fines,Permits and parking meter revenues are not susceptible to accnial because generally they are not
measurable until received in cash.
— The accrual basis of accounting is utilized by proprietary fund types,and nonexpcndable trust funds. Under this
method,revenues are recorded when earned and expenses arc recorded at the time liabilities are incurred.
The government reports deferred revenue on its combined balance sheet. Deferred revenues arise when a
potential revenue dots not meet both the"measurable"and"available"criteria for recognition in the current
_j Period. Deferred revenues also arise when resources are received by the government before it has a legal claim
to them,as when grant monies are received prior to the incurrence of qualifying
,. periods,when both revenue recognition criteria are met, or when the gornment has a legal claims touthe
resources, the liability for deferred revenue is removed from the combined balance sheet and revenue is
_ recognized.
Budgets
Annual budgets are prepared on a basis consistent with generally accepted accounting
in October prior to the beginning of each fiscal year for all revenues and expenditures/expenses of the General
— Fund,Special Revenue Funds,Capital Project Funds,Proprietary Funds,Internal Service Funds and Trust and
Agency Funds of the City. The primary basis of budgetary control is at the departmental level. Departments may
not
- ; legally exceed their appropriations without Council approval. Supplemental appropriations for unplanned
expenditures are approved by the City Council by ordinance Any remaining unencumbered appropriations lapse
at the fiscal year's end.
Project budgets prepared under the modified accrual basis of accounting are adopted for the Capital Projects ;.
Funds. All unexpended project appropriations lapse at year end and are rebudgeted in subsequent fiscal years.
,,,j The budget amounts shown in the financial statements are the fowl authorized amounts as revised during the year.
` Encumbrance accounting,under,which purchase orders,contracts and other commitments for the expenditure of
funds are recorded in order to reserve that portion of the applicable appropriation,is utilized in the governmental
fund types. Encumbrances outstanding at year end are canceled because they do not constitute expenditures or
liabilities.
j Pooled Cash and Cash Equivalents
For the
purposes of defining cash and cash equivalents,the City considers all non-restricted cash and savings
accounts to be cash.
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!"t APPENDIX D-SUMMARY OF SIGNFICANT ACCOUNTING POLICIES
Cash resources of individual funds are combined to form a pool of cash and investments which is managed by
the City Finance Director. Investments in the cash pool consist of certificates of deposits and repurchase
_ agreements and arc carved at cost which approximates market value. Deferred compensation plan assets are
reported at market value. Interest earned as a result of pooling is distributed to the appropriate funds based upon
month-cnd balances of cash and marketable securities of each fund.
I Contributions and Grants
Grants are received by the City from both Statc and Federal sources and arc classified as capital grants which are
to be used for the construction or acquisition of fixed assets or operating grants which arc to be used at the
discretion ,f the grantee for operating or capital purposes.
Contributions and grants received by Enterprise,Internal Service and certain Trust and Agency Funds are
,_j accounted for as follows: Contributions of(or for)capital assets,including those received from other City funds
_ as well as grants and assistance received from other governmental units for the acquisition of capital assets,are
credited directly to contributed capital. Contributions and grants received for operating purposes are included
in revenues.
Contributions and grants received by all other funds are accounted for as follows: Contributions and grants for
both capital and operating purposes are included in revenues. Grant revenues arc accrued as eligible expenditures
or commitments are incurred,as appropriate for the fund type involved.
Short-term Interfund Receivables/Payables
7 During the course of operations,numerous transactions occur between individual funds for goods provided or
services rendered. These receivables and payables are classified as"due from other funds"or"due to other funds"
on the balance sheet. Short-term interfund loans are classified as"interfund receivables/payables."
_ 1
Inventory
Inventory is valued at cost using the first-in,first-out method. Inventories consist of vehicle parts and accessories
for the transit system and City vehicles.
Property,Plant and Equipment
J Enterprise,Internal Service and certain Trust and Agency Funds:
i Property,plant and equipment arc recorded at cost except for certain contributed assets in the Enterprise Funds
which arc carried at estimated market value at the date of contribution. Some assets arc recorded at estimated
cost because actual historical costs were not available.
JDepreciation is provided on the straight-line basis over the estimated useful lives of the assets as follows:
Buildings 10-50 years
1 tea, Improvements other than buildings 7-10 ears
�7 Wastewater plant and system 10 y
ears
and equipment 40-50 years
3-20 years
Furniture and fixtures 5-10 years
Motor Vehicles 2-15 years
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APPENDIX D-SUMMARY OF SIGNFICANT ACCOUNTING POLICIES
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset
lives are charged to operations as incurred. Renewals and betterment are capitalized over the remaining useful a
_ lives of the related fixed assets,as applicable.
-i General Fixed Assets Group of Accounts:
Public domain fixed assets such as roads,bridges,streets and sidewalks are not capitalized. General fixed assets
are not capitalized in the funds used to acquire or construct them instead,capital acquisition and construction
arc reflected as expenditures in governmental funds,and the related assets arc reported in the general fixed assets
account group. All purchased fxcd assets are valued at cost where historical records are available and at an
estimated historical cost where no historical records exist. Donated fixed assets are valued at their estimated fair
market value on the date received. No depreciation is provided on general fixed assets.
Compensated Absences
For governmental funds,the major portion of liability for compensated absences is recorded in the general long-
] term debt account group since it is anticipated that the liability will not be liquidated with expendable available
financial resources. Effective for the year ended October 31,1994,the City adopted GASB Statement No. 16,
"Accounting For Compensated Absences,"which requires the current portion of the compensated absences
liability anticipated to be expended from available resources be recorded as an accrued liability. The liability for
compensated absences in proprietary fund types is also recorded as an accrued liability. At October 31, 1995,
employees of the City had accumulated earned vacation, sick leave and compensatory time aggregating
approximately$1,212,265 of which$877,172 has been recorded in the general long-term debt account group,
$ 154,795 in the current governmental accounts,and$ 180,298 in the various proprietary finds to which the
benefits accrued.
5.'
Restricted Assets
Restricted assets,which are comprised of cash and cash equivalents,represent those funds that are restricted as
r' to use either at the time of receipt,by action of a governing body or by legal requirement.
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GLOSSARY
Appropriation-A legal authorization for expenditures for specific purposes within a specific time frame.
v 1 Assessed Valuation-A value that is established for real and personal property as a percentage of estimated
I fair market value that is used as a basis for levying property taxes.
Asset-Resources owned or held by a government which have monetary value.
Budget-A financial plan,for a specified period,of operations that matches all planned revenues and
"} expenditures with the services to be provided by the City.
Budeet Messaee-The opening section of the budget,which presents the City Council and the Citizens of
- Jefferson City with highlights of the most important aspects of the budget.
i
Capital Improvement Tax Fund-This fund accounts for proceeds from a five year,%:cent sales tax for
various capital improvement projects,equipment and facilities.
_J
Capital Assets-Assets over$500 unit value and having a useful life over one year. Capital assets are also
-1 called fixed assets.
.r
Cash Basis-A basis of accounting in which transactions are recognized only when cash is increased or
decreased.
Charees for Services-Revenue derived by charging a fee only to the specific user of the service.
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City Council-The Mayor and 10 Council members who are elected by the Citizens of Jefferson City to
provide policy direction for the operations of the City.
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Department-An major administrative organization unit of the City which includes management
— responsibility for one or more operating divisions.
Division-An organization unit of the City which indicates management responsibility for a specific activity.
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Enterprise Funds-Funds account for operations that are financed and operated in a manner similar to
-j private enterprises-where the intent of the government's council is that the costs of providing goods or
J services to the general public on a continuing basis be financed or recovered primarily through user charges;
or where the govemmcnt's council has decided that periodic determination of net income is appropriate for
accountability purposes.
Expenditures-A decrease in the net financial resources of the City due to the acquisition of goods or I '
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services.
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Expense-Charges incurred for operations,maintenance,interest or other charges.
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N<,IN Fiscal Year-The time period designated by the City signifying the beginning and end of the financial
J reporting period. The City of Jefferson has established a November 1 to October 31 fiscal year.
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1 Fixed Assets-Assets o£long-term character that are intended to continue to be held or used,such as land,
buildings,machinery,furniture,and other equipment,
F.T.B.-Full-Time Enaivalent-A term used when developing personal services budgets,2080 hours
worked equates to 1.0 full-time equivalent position.
Fund-An accounting entity with a self-balancing set of accounts that record financial transactions f
—� specific activities or government functions. or
Fund_ Balance-The difference between revenue and expenditures. A negative fund balance is sometimes
called a deficit.
GAAP-Generally Accented Accountin Principles-A set of rules governing the way in which the City's
revenues and expenditures are accounted for in its interim and annual financial statements. The rules are
codified by the Governmental Accounting Standards Board and the National Council on Governmental
Accounting.
i Gener_ nl Fund-The general fund accounts for all financial resources traditionally associated with
government which arc not required legally or by sound financial management to be accounted for in another
fund.
Goal-A long-term,attainable target for an organization.
Grant-A contribution by a government or other organization to support a specific function or operation.
—J.,,",,,r Interfund Transfers-The movement of monies between funds of the same governmental entity.
Internal Service Fund-A fund established to account for the financing of goods or services provided by one
department or agency to other departments or agencies of the government and to other government units,on a
cost reimbursement basis.
Levv-To impose taxes for the support of government activities.
i Materials&Supplies-Expendable operating supplies necessary to conduct daily departmental activity,
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MODAG-Missouri Development Action Grant is a pass through grant from the State to cities for industries
for infrastructure.
J Obiective-An objective is a specific,measurable and observable result of an organization's activity which
i advances the organization toward its goal.
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`-I Operatin Bud Pt_
The annual budget and process which provide a financial plan for the operation of the
i 71 government,includes general expenditures such as Personnel Services,Supplies and Services.
I J x eases-The cost for personnel,materials and equipment required for a department to
function.
Oaerntin Revenue-Funds that the government receives as income to pay for ongoing operations. It
includes such items as taxes,fees from specific services,interest earnings,and grant revenues.
OneMI!ft Transfers-A transfer of resources from one fund to another.
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Personnel Services-The costs associated with compensating employees for their labor,including salaries
and fringe bcnefts.
_j Proiecke__ d Btt _Estimation of revenues and expenditures based on ast trends
conditions and future financial forecasts, P ,current economic
Property Tax Rate-The amount of tax stated in terns of a unit of the tax base ex r
$100 of equalized assessed valuation. p csscd as dollars per
Reserve-A portion of a fund that is restricted for a specific p purpose and not available forappropriation.
-1 Revenue-Receipts from taxes,intergovernmental sources and user fees as a part of daily operations.
l Special Revenue Funds-Funds to account for specific revenues sources that are legally restricted to
expenditure for particular purposes.
Tax Levy-The product of multiplying the tax rate per$100 of value times the tax base.
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TCI Special Fr.nchise-Accounts for proceeds from a special cable system charge to be used for equipment
and support of a public access channel.
Unreserved Fund Balance-The portion of a fund's balance that is not restricted for a specific
is available for general appropriation. purpose and
Workload Indicators-Quantitative measurements of the number of times an acti
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number of items produced and/or the number of individuals receiving services. is performed,the
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INDEX
! - A I
Accounting Inventory,75
basis,73
fund,73 L
policies,72-76 Liability,65,66
Administration Lodging Tax Fund,44,46
administration,3,7,59,62
city clerk,1,3,6,59 M
city council,1,3,5,59,62 MODAG Trust Fund,53,55,78
city counselor(law),1,3,8,59,62,77
human resources,1,3,9,59,62 N
mayor,1,3,4,62 Non Departmental,23
B P
Budgets Parks&Recreation, 1,39-41,61,62,63
budget summary by fund,2,26,28,30,32,34,36, Personnel
39,42,44,48,53,56 frill-time positions schedule,59-61
policies and process,74 part-time/temporary positions Fchedule,62-63
salary schedule,64
C Planning&Code Enforcement
Capital Improvement Tax, 49-52,77 animal rescue, 17,19,60,62
!y Cash Equivalents,74 planning&code enforcement department,1,
City Hall Art Trust Fund,56,57 17, 18,59,62
} Compensated Absences,76 Police Department, 1, 137 14,59,62
J Contributions,75 Police Training Fund,44,45
Pooled Cash,74
�} D Property,Plant and Equipment,65,75-76
�� Debt Service,67-71 Public Works
' Department,77 engineering,20,21,60,62
Division,77 street,20,22,60,62
Jwater,25,26,27
E airport,25,28,29,60,62
^� Expenditures,2,26,28,30,32,34,36, parking,25,30,31,60,62
J 39,42,44,48,53,56,77 transit,25,32,337 61,62
wastewater,25,34,35,60,62
central maintenance,25,36,37,61,62
F
Finance R
fmance department,1, 10, 11,59,62 Reporting Entity,72
Jmunicipal court, 10, 12,59,62 Restricted Assets,76
Fire Department, 1, 15,16,61,63 Revenue,2,26,28,30,32,34,36,
Firemen's Retirement Fund,53,54,72 39,42,44,48,53,56,77,79
Revenue Bonds f
G parking bond,67,70 f 1
Glossary,77-79 sewer bonds,67-69
Grants,42,43,75,78 water bond,67,69
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' Self Insurance,36,38
Short-term Interfund Receivables/Payables,75
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TO Special Franchise Fund,44,47,79
Transfers&Subsidies,24
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� USS JC Submarine Trust,56,58
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