HomeMy Public PortalAbout20140911 finance packet
Notice of Meeting and Tentative Agenda
CITY OF JEFFERSON
Finance Committee
Thursday, September 11, 2014 at 7:30 AM
City Hall, 320 E. McCarty Street, Jefferson City, MO ~ Boone-Bancroft Room
TENTATIVE AGENDA
1. Call to Order
2. Roll Call
3. Approval of the minutes of the August 14, 2014 meeting.
4. Financial Reports
a. Revenue Model Report
b. Sales Tax Report
c. Revenue Expense Report
d. Fund Balance Report
5. Lodging Tax Report
6. Financial Policies
7. Discussion of City Administrator Purchasing Authority Process
8. Socket Contract Agreement
9. New Business
10. Old Business
11. Adjournment
NOTES
Individuals should contact the ADA Coordinator at (573) 634-6570 to request accommodations or alternative
formats as required under the Americans with Disabilities Act. Please allow three business days to process the
request.
CITY OF JEFFERSON
Finance Committee Meeting
Thursday, August 14, 2014
MINUTES
The meeting was called to order by the Finance Committee Chairman, Councilman Bray at 7:30 am. Roll call
showed that Councilmen Bray, Graham, Scrivner, Mihalevich and Prather were in attendance.
Next the minutes of the July 10, 2014 meeting were reviewed. A motion to approve was made by Councilman
Graham and seconded by Councilman Prather. The minutes were approved unanimously.
The next item on the agenda was a report by Interim Finance Director, Bill Betts, covering the Financial
Reports. Mr. Betts reviewed the Revenue Model, the July sales tax figures, year-to-date general ledger account
information, and the current fund balance calculation.
The next item on the agenda was a report by Chief Accountant, Shiela Pearre, covering the Lodging Tax receipts
to date. 4/7 of the Lodging tax collected during the timeframe where the rate has been 7%, less any expenses
paid by the 4 Cent Lockbox Fund, is $1,912,960. The average monthly amount collected for the 4 Cent
Lockbox Fund is $50,487. A report comparing occupancy rates for 2014, 2013 and 2012 was included along
with a report listing occupancy rates from other cities.
The next item on the agenda was Financial Policies. A Financial Policies draft document was distributed to the
Committee by Mr. Betts. He requested that the Committee review the policies and be prepared to discuss them
at the next Committee meeting. This item will be added to the September Committee Agenda for further
discussion.
The next item on the agenda was funding for the Fire Pension note. Staff recommended that the outstanding
note be paid in full at this time. A motion was made by Councilman Prather and seconded by Councilman
Graham to accept the staff recommendation and send to full Council for approval. The motion was approved
unanimously.
The next item on the agenda was a brief discussion of the City Administrator purchasing authority process, led
by City Counselor, Drew Hilpert. This item will be added to the September Committee Agenda for further
discussion.
Councilman Graham left the meeting at 8:15.
The next item on the agenda was EAP and Other Insurance Information. Director of Human Resources, Gail
Strope, explained what EAP is and what it is used for. She then discussed the proposal responses that had been
received by the City for EAP services. A motion was made by Councilman Scrivner and seconded by
Councilman Prather to move the proposal on to full Council. The motion was approved unanimously.
Councilman Mihalevich left the meeting at 8:35.
There was no new business to discuss.
The next item on the agenda was old business. Councilman Bray informed the Committee that the Mayor
intends to hold off on beginning budget meetings until the veto session has occurred.
A motion to adjourn was made by Councilman Scrivner and seconded by Councilman Prather. The motion
passed unanimously and the meeting adjourned at 8:47 am.
As recorded by:
Shiela Pearre, Chief Accountant
Revenue Model Report
For Period Ending August 31, 2014
Data as of 9-04-14 for period ending 8-31-14
CFY 2014 YTD Actual Projected Over/
Description Budget As of 8-31-14 (Under) Budget
Sales Tax and Use Tax $ 9 ,640,000.00 $ 7,516,737 .21 ** s 187,838 .21
Intergovernmental Taxes $ 2,080,000.00 $ 1,612,865.54 s 64,110.50
Other Taxes $ 120 000.00 s 90,697 .78 $ 2,688 .62
Franchise & Utility Tax $ 7,040,000.00 $ 5,816,046.16 s 583,358.78
Property Taxes $ 5,209,000.00 s 5,167, 738.35 $ (10,151.27)
Intergovernmental $ 6,610.00 $ 66,778.95 $ 60,168.95
Charges for Services $ 2,082,965.63 $ 1,982, 721.37 $ 45,569.04
Fees, Licenses, & Permits $ 713,600.00 $ 656,499 .76 $ 5,380.62
Fines & Forfeitures $ 1,009,980.00 $ 806,793.18 $ (27,663 .80)
Contributions/Donations $ 127,624.50 $ 121,920.03 $ 26,138.38
Other Operating Revenues $ 102,241.76 s 168,517.73 $ 79,849.26
Interest Income $ 65,000.00 $ 84,695.67 $ 28,997.78
Other Non Operating Revenue $ 20,000.00 $ 23,414.00 $ 3,414.00
Operating Transfers In $ 21,940.00 $ 19,624.59 $ 1,347.21
Totals $ 28,238,961.89 $ 24,135,050.32 $ 1,051,046.27
**Includes September 2014 actual sales tax receipts amount
Revenue Model Report (Detail)
For Period Ending August 31,2014
Description
Sales Tax and Use Tax
10-100-4000 10
10-100-400020
Sa les T ax (Inc. M arch Actua l)
Sa les Tax Interest
Intergovernmental Taxes
10-100-401030
10-100-403010
10-100-430080
Other Taxes
10-100-410020
10-100-410030
10-100-410052
10-100-410053
10-100-410060
10-100-410061
Property Taxes
10-100-420010
10-100-420020
10-100-420040
10-100-420050
10-100-420055
10-100-420060
10-100-420080
Motor Vehicle Sales Ta x
Gasoline Ta x
Road & Bridge Ta x
Electric Utility Lie Tax
Gas Utility License Ta x
Telephon e Cell w/o audit money
Telecom Audit
Cab le Franchise Fee
Cable Utility Audit
Current Property Tax
Del Pro perty Tax
Fin Institution Ta x
Prop Tax lnt & Penalties
Surtax Receipts-County Reimb
Surtax Receipts
Special Tax Rev
Intergovernmental
10-100-430010
10-100-430100
10-100-480020
10-100-480025
Federal Grant
State DN R Historic Pres
NSP Rehab Sales
HUD Program Income
Charges for Services
1 0 -100-440010 Admin Charge Backs
1 0-100-440050
~0-100-440210
10-100-440910
10-100-440920
~0-100-440930
10 -100-450189
10-100-481020
~0 -100-481030
10-100-481040
10-100-481045
Emt Reimbursement
Street Cuts
Fuel Charge-backs
Parts Charge backs
Labor Charge backs
Animal Shelter Bricks
Cole Cty Animal Rescue
Rent City Hall/annex
Rent Other
Rent-tower Sites
Start
Month
R/1
2
2
2
0
1
1
1
1
0
0
0
0
0
0
2
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
$
Budget
9 ,640,000.00
0 .00
9,640,000.00
430 ,000.00
1 '1 00,000.00
550,000.00
2 ,080,000.00
120,000.00
120,000.00
3,220,000.00
925,000.00
2,450,000 .00
110,000.00
335,000.00
7,040,000.00
4,600,000.00
40,000.00
10,000.00
20,000.00
54,000.00
470,000.00
15.000.00
5,209,000.00
0.00
0.00
0.00
6.610.00
6,610.00
1,225,559.00
o.oo
25,000.00
0 .00
91,600.00
137,400.00
0.00
100,000.00
6,500.00
12,000.00
80,000.00
Initial Estimated
Revenue
YTD Actual
As ofB-31-14
9,640,00 0.00 7,516,737.21
0.00
7,516,737.21
450,469.49
1,095,781.10
550,000.00
131,715.76
3,422,802.04
908,060.23
2,383,173.00
337,942 .30
340,278.87
722,055 .01
550.531.66
1,612,865.54
90,697.78
90 697.78
2,598,195 .82
970,084 .36
1,669,004 .59
281,121.98
293,639.41
Remaining
Estimated Revenues
9-14 thru 10-14
2,311,101.00
0.00
2,311,101.00
155,832.83
375 ,412 .13
0.00
531,244.96
31,990.84
31990.84
1,033,330.76
108,880.49
581,156.83
0.00
83,944.54
$ 4,ooo .oo "-$ ------
4,570,217 .73
64,812 .15
16,519 .75
29,246.15
54,399 .28
471,744.89
27,359.89
6,610.00
1,225,559.00
25,411.5 0
84,442.07
124,065.41
100,000.00
6,500.00
12,000.00
80,000.00
5,816,046.16
4,505,368.92
48,471.00
41,534 .94
24,016.72
54,399.28
471,389 .30
22.558.19
5,167,738.35
0 .00
o.oo
56,168.95
10,610.00
66,778 .95
1,225,559.00
0.00
24,804 .00
14,319.25
114,837.86
111,879 .22
500.00
75 ,000.00
6,500.00
o.oo
94,135.10
1,807,312.62
14,659.3 4
5,732.43
1,175.25
4,320.89
0.00
1,030.84
4 .1 91.65
31,110.39
0.00
0 .00
0.00
0.00
0.00
0.00
o.oo
4,540.00
0.00
11,843.39
25,645.85
0 .00
25,000.00
0 .00
12,000.00
4,643 .10
$
Actual & Estimated
TOTAL
Projected Over/ Verification
(Under ) Budget of For mulas
9,827,838.21
0.00
9,827,838.2 1
496,111.70
1,097,467.14
550,531.66
2,144,110.50
122,688.62
122 688.62
187,838.21
0.00
187,838.21
66,111.70
(2,532 .86)
531.66
64 ,110.50
2.688.62
2 688.62
3,631,526.58 411,526.58
1,078,964.85 153 ,964.85
2,250,161.42 (199 ,838.58)
281,121.98 171,121.98
377,583.95 42,583.95
4,000.00 "-$ -----"4,c::OO:.:O::.:.O:::.O
7,623 ,358.78 583 ,3 58 .78
4,520,028 .26
54,2 03.43
42,710.19
28,337.61
54,399.28
472,420.14
26.749 .84
5,198,848.74
0.00
0.00
56,168.95
10.610.00
66,778 .95
1,225,559.00
0.00
29,344.00
14,319.25
126,681.25
137,525.07
500.00
100,000.00
6,500 .00
12,000.00
98,778.20
(79,971.75)
14,203.43
32,710.19
8,337.61
399 .28
2,420.14
11,749.84
(10,151.27)
0.00
o.oo
56,168.95
4.000.00
60,168.95
0.00
0.00
4,344.00
14,319.25
35,081.25
125.07
500.00
0.00
Q.OO
0 .0 0
18,778.2 0
187,838.2 1
l1QQ
187,838.21
66,111.70
{2,53 2.86)
lllli
64,110.50
2,688.62
2,688.62
411,526.58
153,964.85
{1 99,838.58)
171,121.98
42,583.95
4,000.00
583,3S8.78
(79,971.75)
14,203 .43
32,710.19
8,337.61
399.28
2,420.14
11.749.84
(10,151.27)
0.00
0.00
56,168.95
4,000.00
60,168.95
0.00
0.00
4,344.00
14,319.25
35,081.25
125.07
500.00
0.00
0.00
0.00
18,778.20
Revenue Model Report (Detail)
For Period Ending August 31, 2014
Description
10-100-481075
10-100 -481080
10-100-481085
10-100-481090
10-100-481100
10-100-481110
10-100-450010
10-100-450020
10-100-450021
10-100-450030
10-100-450040
10-100-450041
10-100-450045
10-100-450050
10-100-450060
10-100-450070
10-100-450080
10-100-450090
10-1 00-450091
10-100-450092
10-100-450100
10-100-450110
10-100-450120
10-100-450130
10-100-450150
10-100-450160
10-100-450170
10-100-450180
10-100-450185
10-100-450186
10-100-450190
10-100-450230
10-100-450250
10-100-450260
Cole Cty 911 Reimb
Sale Of Maps/gis Data
Cole Cty Gis Joint Coop
Cole Cty Sheriff-New Wor ld
Sale Of Grave Sites
Long & Short
Liquor Licenses
Business Licenses
Home Occupation Permit
Solicitors Lie
Abandoned Bldg. Reg
Abandoned Bldg . Admin Fee
Bldg. Constr Fees
Electrical Certificates
Electrical Permits
Plumbing Licen ses
Plumbing Permits
Other Lie & Permits
Day Care Inspection Fees
Food Inspection Fees
Curb Cut Perm its
Board Of Adj Fees
Sign Permits
Demolition Permits
Ace Rep Fees-police
Accrpt/blastg P-fire
Animal Redemption Fees
Animal Vaccinations Fees
Animal Cremation Fees
Anima l Boarding Fees
Taxi Permits
Vacating Right Of Way
Rezoning Request
Non-refundable Plans/spec
Fines & Forfeitures
10-100-460010
10-100-460015
10-100-460018
10-100-460020
10-100-460025
10-100-460030
10-100-460040
10-100-460050
10-100-460060
Court Cost
Court Restitutions
Inmate Security Fund
Jail Cost Recovery
Alcohol Offense Cost Rec
Po l Fines-traffic
Po l Tickets-parking
Pol fines-Other
Dog Fines
Start
Month
0
0
0
0
0
0
Remaining
YfD Actual Estimated Revenues Actual & Estimated Initial Estimated
Revenue Budget AsofS-31-14 9 -14thru10-14 TOTAL
358,2 28 .63 3S 8,228.63 298,880.0 8 59 ,4 40 .96 35 8,321.04
0.00 0.00 140.00 o.oo 140.00
1S ,OOO .OO 15,000.00 12,500.00 2,500.00 15,000.00
28,678.0 0 0.00 0.00 0.00 0.00
3,000.00 3,000 .00 3,600.00 200.00 3,800.00
0.00 0.00 66.86 0.00 66.8 6
----=2!:,0;:;8 2::.!,;:.;96:.:5;;,:.6:.;:3~---_____ ,::,1.:.::,98~2:t_,7~2;,t1;.::.3.:_7 ___ _:1:;::45.:G,8 13 .30 ____ ..;2:;,,1;::2:.:::8~,5::;3 .;;4 ·,;:,6 7,_
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
65,000.00
205,000.00
1,500.00
0.00
0.00
0.00
200,000.00
16,000.00
2,500 .00
10,000.00
5,000 .00
1,500.00
8,000.00
88,000 .00
1,500.00
1,200.00
4,000 .00
500.00
12,000.00
500.00
53,000.00
4,500.00
20,000.00
0.00
500.00
400.00
10,000.00
3,000.00
713,600.00
80,000.00
1,300.00
12,080.00
10,000.00
10,000.00
850,000.00
1,000.00
0 .00
0 .00
64,405.00
216,000 .00
1,6 66.00
129 ,8 07 .55
16,398.00
4,592.37
10,384.00
5,937.50
2,597.19
8,515 .00
86,739.25
1,518.00
5,240.00
916.00
12,387.67
793.50
52,360.00
5,140.00
23,665 .00
0.00
500.00
315.00
11,651.00
2,727.25
82,550.20
1,986.90
13,155.29
11,661.07
9,810.00
836,162.54
64 ,297.50
201,756.81
1,144 .00
0.00
88.00
6,680.17
150,705.98
18,651.00
3,267.81
11,217.00
4,247.25
2,512 .78
5,145.00
88,331.66
572.00
1,648.00
3,716.00
728.00
9,311.80
584.00
44,925 .00
4,105.00
20,786.00
0.00
575 .00
650.00
9,188.00
1,666.00
656,499.76
61,606.86
1,813.32
10,272.09
7,699.57
6,775.50
684,830.08
0 .00
0.00
0.00
485.00
11,938.49
104.00
0.00
0.00
0.00
23 ,144.30
219.50
1,252.25
324.50
892.50
237.50
2,065.00
997.75
568.00
0.00
1,709.00
208 .00
1,966.08
310.00
8,530.00
875.00
4,094.50
0.00
37.50
215 .00
2,072.00
235 .00
62,480.86
14,657.02
680.17
2,342.11
1,340.71
1,276.75
153,701.14
0 .00
0.00
0.00
64,782.50
213,695.30
1,248.00
0.00
88 .00
6,680 .17
173,850.28
18,870.50
4,520.06
11,541.50
5,139.75
2,750.28
7,210 .00
89,329 .41
1,140.00
1,648.00
5,425.00
936.00
11,277.88
894.00
53,455.00
4,980.00
24,880.50
0 .00
612.50
865.00
11,260.00
1,901.00
718,980.62
76,263 .88
2,493.49
12,614.20
9,040.28
8,052.25
838,531.22
0.00
0 .00
0.00
Projected Over I Verification
(Under) Budget of Formulas
92.4 1
140 .00
0.00
(28 ,678.00)
800.00
66 .86
45 ,569.04
(217.50)
8,695.30
(252.00 )
0.00
88.00
6,680.17
(26,14 9. 73)
2,870.50
2,020 .06
1,541.50
139.75
1,250.28
(790.00)
1,329.41
(360.00)
448.00
1,425 .00
436.00
(722 .1 2)
394.00
455.00
480.00
4,880.50
0.00
112.50
465.00
1,260.00
(1,099 .00)
5,380.62
(3,73 6.12)
1,193.49
534.20
(959 .72)
(1,947.75)
(11,468 .78)
(1 ,000.00)
0.00
0.00
92.4 1
140.00
0.00
(28~678.00
800.00
66.86
45,569.04
(217.50)
8,695.30
(252.00)
0.00
88.00
6,680.17
(26,149.73)
2,870.50
2,020.06
1,541.50
139.75
1,250.28
(790.00)
1,329.41
(3 60.00)
448.00
1,425.00
436.00
(722-1.3)
394.00
455.00
480.00
4,880.50
0.00
112.50
465.00
1,260.00
(1 ,099.00)
5,380.62
(3 ,736.12)
1,193.49
534.20
(959.72)
(1,947.75)
(11,468. 78)
(1 ,000.00)
0.00
0.00
Revenue Model Report (Detail)
For Period Ending August 31, 2014
10-100-460070
10-100-460090
10-100-460100
10-100-480055
10-100-480063
10-100-480065
10-100-480070
10-100-480080
10-100-480090
10-100-480165
10-100-4 81050
10-100-481055
10-100-481095
10-100-486070
10 -100-481070
10-100-481072
10-100-481077
10-100-481078
Description
P & Code Violations
Parking Fines
Bankcard Charges
DARE Contri
Citizen Participation
Sidewalk Waiver Revenue
Donations-Recycling
Sober Driver Program
JC Fire Museum
Private Donations-Cultural Art
Cultural Arts
Community Projects Donations
Dare Donations
Pol ice K-9 Do nations
An i mal S Donations
Transfer Stn/Ping-Sid Wst Cn t r
Street Repair-Solid Waste Cntr
Cemetery Donations
Cap Contr-neighor hood Imp Pro
Spe cial Sn Program
Adoption Voucher Program
Miscellaneous
TIF Prof Svcs Depos it
Insurance Claims
Cafeteria Refunds
Interest Income
10-100-470010
10-100-470051
Interest
Unrealized Gains and Losses
Start
Month
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Budget
0.00
58,600.00
(13,000.00)
1,009,980.00
0 .00
0.00
0 .00
0 .00
6,040.00
9,884 .50
0 .00
0 .00
700.00
500.00
500.00
0 .00
0.00
110,000 .00
0.00
0 .00
127,624.5 0
0 .0 0
0 .00
24,000.0 0
0 .00
78,241 .76
0.00
102,241.76
65,000.00
0.00
65,000.00
0 .00
20,000.00
Initial Estimated
Revenue
41,650.35
(13 ,843 .12)
27,535.59
12,098 .45
65,000.00
20,000.00
YTD Actual
As of8-31-14
0.00
48,456.63
(14,660 .87)
806,793 .18
0 .00
711.93
0.00
0.00
3,110.00
9,934.50
0.00
1,000.00
700.00
500 .00
500.00
10,838.30
0 .00
94,462.50
0.00
162.80
121,920.03
0.00
0.00
107,771.62
0.00
60,746 .11
0.00
168,517.73
84,695 .67
0 .00
84,695 .67
Remaining
Estimated Revenues
9-14thru 10-14
0 .00
3,905.58
(2 ,380.46)
175,523 .02
0 .00
0 .00
0 .00
0 .00
2,930.00
0.00
0 .00
0 .00
0 .00
0 .00
0 .00
0.00
0 .00
28 ,912.85
0 .00
0 .00
31,842.85
0.00
0 .00
12,545.79
0.00
1,027.50
0.00
13,573 .29
9,302.11
0 .00
9,302.11
0 .00 0.00
23,414.00 0 .00
--~----~-20,000 . .;.;.0;.;0 ____ _ _ __ .;;;;23'-"-,414.00 _____ 0.00
10-100-490240
10-100-490260
10-100-490280
10-100-490353
10-100-490600
10-100-490620
Trsfer From Grant Fund
Trsfr From Lodging Tax
Trsfr from Fireman's Spec Rev
Trnf from Stoneridge TDD
Transfer From Cit "e"
Transfer from Water Fund
Transfer from Parking Fund
0
0
0
0
0
0
0
0.00
21,940.00
0.00
0.00
0.00
0 .00
0.00
19,930.23
0.00
19,624.59
0.00
0.00
0 .00
0 .00
0.00
0 .00
3,662.62
0.00
0.00
0.00
0.00
0.00
Actual & Estimated
TOTAL
0.00
52,362.21
(17,041.33)
982,316.20
0 .00
711.93
0.00
0 .00
6,040 .00
9,934.50
0 .00
1,000.00
700.00
500.00
500 .00
10,838.30
0 .00
123,375 .3 5
0.00
162.80
153,762 .8 8
0.00
0.00
120,317.41
0 .00
61 ,773 .61
0.00
182,091.02
93,997.78
0 .00
93,997 .78
0 .00
23,414.00
23,414.00
0 .00
23,287 .21
0 .00
0.00
0.00
0.00
0 .00
Projected Over/ Verification
(Under) Budget of Formulas
0.00 0.00
(6 ,237.80) (6,237.80)
(4,041.33) (4 ,041.33 )
(27,663 .80) (27,663.80)
0.00
711.93
0.00
0.00
0.00
50 .00
0.00
1,000.00
0 .00
0.00
0.00
10,838.30
0.00
13 ,3 75 .35
0.00
162.80
26,13 8 .38
0.00
0.00
96,317 .41
0.00
(16,468 .15)
0.00
79,849.26
28 ,997 .78
0.00
28,997 .78
0.00
3,414.00
0.00
711.93
0.00
0.00
0.00
50.00
0.00
1,000,00
0.00
0.00
0.00
10,838.30
0.00
13,375.35
0.00
~
26,138.38
0.00
0.00
96,317.41
0.00
[16,46&15)
2-QQ
79,849.26
3,414.00 ___ ...;.:.;.;.;;.;;~
0.00
1,347.21
0.00
0 .00
0.00
0.00
0.00
1,347.21
0.00
0.00
0.00
0.00
2-QQ
Revenue Model Report (Detail)
For Period Ending August 31,2014
Description
Start
Month
Initial Estimated
Budget Revenue
21,940 .00
28,238,961.89
Remaining
YTD Actual Estimated Revenues
As ofB -31-14 9 -14 thru 10-14
19,624.59 3,662 .62
24,135,050.32 5,154,957.84
Actual & Estimated Projected Over I Verification
TOTAL (Und er) Budget of Formulas
23 ,287 .21 1,347.21 1,347.2 1 -29,290,008.1 6 1,051,046.2 7 1,051,046.27
Memo
To:Steve Crowell
From:Shiela Pearre
Date:September 5, 2014
Re:Sales Tax Revenues
The City received the September 1% Sales Tax in the amount of $996,272 which is $100,309 less
than projected for September. January thru September overage is $187,837 (1.95%) in the General Fund.
1% General Sales Tax
Receipt Budget Actual
Period Projection Receipts Variance
Nov-13 Jan-14 $764,659 $741,056 ($23,603)
Dec-13 Feb-14 $703,181 $789,830 $86,649
Jan-14 & Oct-Dec 13 Qtrly Mar-14 $1,008,111 $920,599 ($87,512)
Feb-14 Apr-14 $777,424 $737,482 ($39,942)
Mar-14 May-14 $537,141 $802,765 $265,624
Apr-14 & Jan-Mar 14 Qtrly Jun-14 $1,023,015 $865,930 ($157,085)
May-14 Jul-14 $872,436 $1,048,754 $176,318
Jun-14 Aug-14 $546,351 $614,048 $67,697
Jul-14 & Apr-June 14 Qtrly Sep-14 $1,096,581 $996,272 ($100,309)
Aug-14 Oct-14 $717,262
Sep-14 Nov-14 $677,366
Oct-14 & Jul-Sept 14 Qtrly Dec-14 $916,473
Total Overage/Shortfall $187,837
1/2% Capital Improvement Tax
Receipt Budget Actual
Period Projection Receipts Variance
Nov-13 Jan-14 $416,244 $359,800 ($56,444)
Dec-13 Feb-14 $311,418 $394,475 $83,057
Jan-14 & Oct-Dec 13 Qtrly Mar-14 $471,169 $423,641 ($47,528)
Feb-14 Apr-14 $413,147 $348,172 ($64,975)
Mar-14 May-14 $266,340 $399,863 $133,523
Apr-14 & Jan-Mar 14 Qtrly Jun-14 $499,328 $416,943 ($82,385)
May-14 Jul-14 $393,021 $503,869 $110,848
Jun-14 Aug-14 $280,801 $306,157 $25,356
Jul-14 & Apr-June 14 Qtrly Sep-14 $508,966 $484,992 ($23,974)
Aug-14 Oct-14 $370,760
Sep-14 Nov-14 $268,825
Oct-14 & Jul-Sept 14 Qtrly Dec-14 $499,981
Total Overage/Shortfall $77,478
1/2% Parks Sales Tax
Receipt Budget Actual
Period Projection Receipts Variance
Nov-13 Jan-14 $372,447 $359,708 ($12,739)
Dec-13 Feb-14 $350,714 $393,562 $42,848
Jan-14 & Oct-Dec 13 Qtrly Mar-14 $475,026 $423,546 ($51,480)
Feb-14 Apr-14 $372,242 $348,076 ($24,166)
Mar-14 May-14 $266,456 $398,085 $131,629
Apr-14 & Jan-Mar 14 Qtrly Jun-14 $482,382 $416,845 ($65,537)
May-14 Jul-14 $425,194 $503,790 $78,596
Jun-14 Aug-14 $272,321 $305,930 $33,609
Jul-14 & Apr-June 14 Qtrly Sep-14 $521,155 $484,904 ($36,251)
Aug-14 Oct-14 $357,482
Sep-14 Nov-14 $323,768
Oct-14 & Jul-Sept 14 Qtrly Dec-14 $419,277
Total Overage/Shortfall $96,508
Period
Reporting
Period
Reporting
Period
Reporting
City of Jefferson, Mo. - Account Analysis
Printed 9/5/2014
Account Name General Fund Sales Tax Rate:One percent (1%)Receipt Month: SEPTEMBER 2014
Account Number 10-100-400010
Monthly
REPORTING PERIOD RECEIPT PERIOD 2009 2010 2011 2012 2013 2014 Average
Nov January 787,676 928,460 809,385 843,061 764,659 741,056 act.826,648
Dec February 572,813 631,137 833,919 619,287 703,181 789,830 act.672,067
Jan & Oct-Dec Qtrly March 1,079,246 894,158 589,958 992,559 1,008,111 920,599 act.912,806
Feb April 763,906 774,964 978,391 852,653 777,424 737,482 act.829,468
Mar May 516,016 592,657 633,676 530,069 537,141 802,765 act.561,912
Apr & Jan-Mar Qtrly June 934,660 843,712 925,555 1,028,514 1,023,015 865,930 act.951,091
May July 686,153 939,495 955,495 797,785 872,436 1,048,754 act.850,273
Jun August 526,097 495,667 566,299 557,032 546,351 614,048 act.538,289
Jul & Apr-Jun Qtrly September 1,006,120 1,040,156 1,032,258 1,069,414 1,096,581 996,272 act.1,048,906
Aug October 718,480 822,163 797,510 769,129 717,262 717,262 est.764,909
Sept November 554,824 482,807 536,185 615,421 677,366 677,366 est.573,321
Oct & Jul-Sept Qtrly December 801,780 881,780 1,032,046 982,684 932,387 916,473 est.926,135
Actual to Date $ 8,947,771 $ 9,327,157 $ 9,690,677 $ 9,657,608 $ 9,655,913 7,516,737
Estimated to Fiscal Year end (based on averages and on Budgeted amount)2,311,100
Total Actual & Estimated $ 9,827,838
Less: Budget 9,640,000
Over (Under) Budget $ 187,838
$ 741,056.45
$ 1,530,886.91
$ 2,451,485.95
$ 3,188,968.08
$ 3,991,732.73
$ 4,857,663.18
$ 5,906,417.41
$ 6,520,465.33
$ 7,516,737.40
$ 764,659.19
$1,467,840.39
$2,475,951.79
$3,253,375.33
$3,790,516.42
$4,813,531.75
$5,685,967.41
$6,232,318.77
$7,328,899.63
$8,046,161.24
$8,723,526.86
$9,640,000.00
$ 500,000.00
$ 750,000.00
$ 1,000,000.00
$ 1,250,000.00
$ 1,500,000.00
$ 1,750,000.00
$ 2,000,000.00
$ 2,250,000.00
$ 2,500,000.00
$ 2,750,000.00
$ 3,000,000.00
$ 3,250,000.00
$ 3,500,000.00
$ 3,750,000.00
$ 4,000,000.00
$ 4,250,000.00
$ 4,500,000.00
$ 4,750,000.00
$ 5,000,000.00
$ 5,250,000.00
$ 5,500,000.00
$ 5,750,000.00
$ 6,000,000.00
$ 6,250,000.00
$ 6,500,000.00
$ 6,750,000.00
$ 7,000,000.00
$ 7,250,000.00
$ 7,500,000.00
$ 7,750,000.00
$ 8,000,000.00
$ 8,250,000.00
$ 8,500,000.00
$ 8,750,000.00
$ 9,000,000.00
$ 9,250,000.00
$ 9,500,000.00
$ 9,750,000.00
$ 10,000,000.00
$ 10,250,000.00
Nov Dec Jan & Oct-
Dec Qtrly
Feb Mar Apr & Jan-
Mar Qtrly
May Jun Jul & Apr-
Jun Qtrly
Aug Sept Oct & Jul-
Sept Qtrly
REPORTING PERIOD
YTD Actuals vs. YTD Budget
Actual
Budget
City of Jefferson, Mo. - Account Analysis
Printed 9/5/2014
Account Name Capital Imprs Sales Tax Rate:One-Half percent (½%)Receipt Month: SEPTEMBER 2014
Account Number 44-100-400010 F - effective 4/1/12
Monthly
REPORTING PERIOD RECEIPT PERIOD 2009 2010 2011 2012 2013 2014 Average
Nov January 384,327 455,480 396,799 412,434 372,459 359,800 act.404,300
Dec February 286,909 313,836 407,407 308,567 350,813 394,475 act.333,506
Jan & Oct-Dec Qtrly March 505,185 415,473 280,758 466,856 475,110 423,641 act.428,677
Feb April 365,514 370,473 452,824 409,365 372,340 348,172 act.394,103
Mar May 257,313 295,545 315,165 263,902 266,422 399,863 act.279,669
Apr & Jan-Mar Qtrly June 453,788 400,667 439,298 494,757 483,070 416,943 act.454,316
May July 326,501 462,244 468,643 389,423 425,325 503,869 act.414,427
Jun August 261,707 247,260 282,859 278,231 272,603 306,157 act.268,532
Jul & Apr-Jun Qtrly September 481,799 495,398 482,244 504,307 521,260 484,992 act.497,002
Aug October 348,002 395,058 382,206 367,366 357,619 370,760 est.370,050
Sept November 276,487 240,417 266,364 306,968 323,871 268,825 est.282,821
Oct & Jul-Sept Qtrly December 384,320 428,058 495,406 469,095 443,688 499,981 est.444,113
Actual to Date $ 4,331,852 $ 4,519,908 $ 4,669,974 $ 4,671,272 $ 4,664,580 3,637,912
Estimated to Fiscal Year end (based on averages and on Budgeted amount)1,139,566
Total Actual & Estimated $ 4,777,478
Less: Budget 4,700,000
Over (Under) Budget $ 77,478
$ 359,799.94
$ 754,275.37
$ 1,177,916.24
$ 1,526,088.37
$ 1,925,951.58
$ 2,342,894.17
$ 2,846,763.19
$ 3,152,920.28
$ 3,637,912.42
$ 416,244.00
$727,662.00
$1,198,831.00
$1,611,978.00
$1,878,318.00
$2,377,646.00
$2,770,667.00
$3,051,468.00
$3,560,434.00
$3,931,194.00
$4,200,019.00
$4,700,000.00
$ 100,000.00
$ 350,000.00
$ 600,000.00
$ 850,000.00
$ 1,100,000.00
$ 1,350,000.00
$ 1,600,000.00
$ 1,850,000.00
$ 2,100,000.00
$ 2,350,000.00
$ 2,600,000.00
$ 2,850,000.00
$ 3,100,000.00
$ 3,350,000.00
$ 3,600,000.00
$ 3,850,000.00
$ 4,100,000.00
$ 4,350,000.00
$ 4,600,000.00
$ 4,850,000.00
$ 5,100,000.00
Nov Dec Jan & Oct-
Dec Qtrly
Feb Mar Apr & Jan-
Mar Qtrly
May Jun Jul & Apr-
Jun Qtrly
Aug Sept Oct & Jul-
Sept Qtrly
REPORTING PERIOD
YTD Actuals vs. YTD Budget
Actual
Budget
City of Jefferson, Mo. - Account Analysis
Printed 9/5/2014
Account Name Parks Sales Tax Rate:One-Half percent (½%)Receipt Month: SEPTEMBER 2014
Account Number 21-210-400010
Monthly
REPORTING PERIOD RECEIPT PERIOD 2009 2010 2011 2012 2013 2014 Average
Nov January 384,305 455,442 396,815 405,730 372,447 359,708 act.402,948
Dec February 286,889 313,792 407,348 308,456 350,714 393,562 act.333,440
Jan & Oct-Dec Qtrly March 507,768 415,275 280,734 466,713 475,026 423,546 act.429,103
Feb April 365,727 370,308 452,735 409,353 372,242 348,076 act.394,073
Mar May 256,675 295,529 315,030 263,822 266,456 398,085 act.279,502
Apr & Jan-Mar Qtrly June 453,016 400,500 439,265 494,733 482,382 416,845 act.453,979
May July 326,518 461,255 468,387 389,006 425,194 503,790 act.414,072
Jun August 261,622 247,216 282,836 278,072 272,321 305,930 act.268,413
Jul & Apr-Jun Qtrly September 481,772 495,222 482,150 505,913 521,155 484,904 act.497,242
Aug October 347,721 395,014 382,115 366,846 357,482 357,482 est.369,836
Sept November 275,469 240,348 264,735 306,831 323,768 323,768 est.282,230
Oct & Jul-Sept Qtrly December 384,300 428,200 495,305 468,924 443,569 419,277 est.444,060
Actual to Date $ 4,331,782 $ 4,518,100 $ 4,667,453 $ 4,664,400 $ 4,662,755 3,634,445
Estimated to Fiscal Year end (based on averages and on Budgeted amount)1,100,527
Total Actual & Estimated $ 4,734,972
Less: Budget 4,638,464
Over (Under) Budget $ 96,508
$ 359,708.18
$ 753,270.03
$ 1,176,815.59
$ 1,524,891.51
$ 1,922,976.56
$ 2,339,821.20
$ 2,843,610.78
$ 3,149,540.59
$ 3,634,444.98
$ 372,447.00
$723,161.00
$1,198,187.00
$1,570,429.00
$1,836,885.00
$2,319,267.00
$2,744,461.00
$3,016,782.00
$3,537,937.00
$3,895,419.00
$4,219,187.00
$4,638,464.00
$ 100,000.00
$ 350,000.00
$ 600,000.00
$ 850,000.00
$ 1,100,000.00
$ 1,350,000.00
$ 1,600,000.00
$ 1,850,000.00
$ 2,100,000.00
$ 2,350,000.00
$ 2,600,000.00
$ 2,850,000.00
$ 3,100,000.00
$ 3,350,000.00
$ 3,600,000.00
$ 3,850,000.00
$ 4,100,000.00
$ 4,350,000.00
$ 4,600,000.00
$ 4,850,000.00
$ 5,100,000.00
Nov Dec Jan & Oct-
Dec Qtrly
Feb Mar Apr & Jan-
Mar Qtrly
May Jun Jul & Apr-
Jun Qtrly
Aug Sept Oct & Jul-
Sept Qtrly
REPORTING PERIOD
YTD Actuals vs. YTD Budget
Actual
Budget
General Ledger
Trial Balance by Acct Type and Full
Acct Number
User: spearre
Printed: 09/08/14 10:24:28
Period 01 - 12
Fiscal Year 2014
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10 General Fund
Revenue Revenue
100 Revenue
10-100-400010 Sales Tax 9,640,000.00 6,520,465.33 0.00 3,119,534.67 32.36
10-100-400020 Sales Tax Interest 0.00 0.00 0.00 0.00 0.00
R10 Sales & Use Taxes 9,640,000.00 6,520,465.33 0.00 3,119,534.67 32.36
10-100-401030 Motor Vehicle Tax 430,000.00 340,278.87 0.00 89,721.13 20.87
10-100-403010 Gasoline Tax 1,100,000.00 722,055.01 0.00 377,944.99 34.36
10-100-430080 Road & Bridge Tax 550,000.00 550,531.66 0.00 -531.66 -0.10
R16 Intergovernmental Taxes 2,080,000.00 1,612,865.54 0.00 467,134.46 22.46
10-100-403020 Cigarette Tax 120,000.00 90,697.44 0.00 29,302.56 24.42
R20 Other Taxes 120,000.00 90,697.44 0.00 29,302.56 24.42
10-100-410020 Electric Utility Lic Tax 3,220,000.00 2,598,195.85 0.00 621,804.15 19.31
10-100-410021 Electric Utility-AUDIT 0.00 0.00 0.00 0.00 0.00
10-100-410030 Gas Utility License Tax 925,000.00 970,084.36 0.00 -45,084.36 -4.87
10-100-410031 Gas Utility-AUDIT 0.00 0.00 0.00 0.00 0.00
10-100-410050 INACTIVE - Phone Utility Tax 0.00 0.00 0.00 0.00 0.00
10-100-410051 INACTIVE - Cell Utility Tax 0.00 0.00 0.00 0.00 0.00
10-100-410052 TelephoneCell Utility Tax 2,450,000.00 1,672,812.55 0.00 777,187.45 31.72
10-100-410053 TelephoneCell Utility-AUDIT 110,000.00 281,121.98 0.00 -171,121.98 -155.57
10-100-410060 Cable Franchise Fee 335,000.00 293,639.41 0.00 41,360.59 12.35
10-100-410061 Cable Utility-AUDIT 0.00 4,000.00 0.00 -4,000.00 0.00
R30 Franchise & Utility Tax 7,040,000.00 5,819,854.15 0.00 1,220,145.85 17.33
10-100-420010 Cur Property Tax 4,600,000.00 4,505,369.20 0.00 94,630.80 2.06
10-100-420020 Del Property Tax 40,000.00 48,471.00 0.00 -8,471.00 -21.18
10-100-420040 Fin Inst Tax 10,000.00 41,534.94 0.00 -31,534.94 -315.35
10-100-420050 Prop Tax Int & Penalties 20,000.00 24,016.73 0.00 -4,016.73 -20.08
10-100-420055 Surtax Receipts - County Reimb 54,000.00 54,399.28 0.00 -399.28 -0.74
10-100-420060 Surtax Receipts 470,000.00 471,389.30 0.00 -1,389.30 -0.30
10-100-420080 Special Tax Rev 15,000.00 22,558.19 0.00 -7,558.19 -50.39
R40 Property Taxes 5,209,000.00 5,167,738.64 0.00 41,261.36 0.79
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 1
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-100-430010 Federal Grants 0.00 0.00 0.00 0.00 0.00
10-100-430020 State Grants 0.00 0.00 0.00 0.00 0.00
10-100-430040 Local Grants 0.00 10,600.69 0.00 -10,600.69 0.00
10-100-430060 Drug Forfeiture 0.00 5,173.92 0.00 -5,173.92 0.00
10-100-430074 Overtime Reimb 0.00 0.00 0.00 0.00 0.00
10-100-430100 State DNR Historic Pres.0.00 0.00 0.00 0.00 0.00
10-100-480020 NSP Rehab Sales 0.00 56,168.95 0.00 -56,168.95 0.00
10-100-480025 HUD Program Income 6,610.00 10,610.00 0.00 -4,000.00 -60.51
R50 Intergovernmental 6,610.00 82,553.56 0.00 -75,943.56 -1,148.92
10-100-440010 Admin Charge Backs 1,225,559.00 1,225,559.00 0.00 0.00 0.00
10-100-440050 Emt Reimbursement 0.00 0.00 0.00 0.00 0.00
10-100-440210 Street Cuts 25,000.00 25,116.00 0.00 -116.00 -0.46
10-100-440910 Fuel Charge-backs 0.00 14,319.25 0.00 -14,319.25 0.00
10-100-440920 Parts Charge-back 91,600.00 114,837.86 0.00 -23,237.86 -25.37
10-100-440930 Labor Charge-backs 137,400.00 111,879.82 0.00 25,520.18 18.57
10-100-450189 Animal Shelter Bricks 0.00 500.00 0.00 -500.00 0.00
10-100-481020 Cole Cty Animal Rescue 100,000.00 75,000.00 0.00 25,000.00 25.00
10-100-481030 Rent City Hallannex 6,500.00 6,500.00 0.00 0.00 0.00
10-100-481040 Rent Other 12,000.00 0.00 0.00 12,000.00 100.00
10-100-481045 Rent-tower Sites 80,000.00 94,135.12 0.00 -14,135.12 -17.67
10-100-481065 Parking Spot Maintenance 0.00 0.00 0.00 0.00 0.00
10-100-481075 Cole Cty 911 Reimb 358,228.63 298,880.08 0.00 59,348.55 16.57
10-100-481080 Sale Of Mapsgis Data 0.00 150.00 0.00 -150.00 0.00
10-100-481085 Cole Cty Gis Joint Coop 15,000.00 12,500.00 0.00 2,500.00 16.67
10-100-481090 Cole Cty Sheriff-New World 28,678.00 0.00 0.00 28,678.00 100.00
10-100-481100 Sale Of Grave Sites 3,000.00 3,600.00 0.00 -600.00 -20.00
10-100-481105 TIF Administration Fee 0.00 0.00 0.00 0.00 0.00
10-100-481110 Long & Short 0.00 66.86 0.00 -66.86 0.00
R60 Charges for Services 2,082,965.63 1,983,043.99 0.00 99,921.64 4.80
10-100-450010 Liquor Licenses 65,000.00 65,297.50 0.00 -297.50 -0.46
10-100-450020 Business Licenses 205,000.00 204,718.95 0.00 281.05 0.14
10-100-450021 Home Occupation Permit 1,500.00 1,248.00 0.00 252.00 16.80
10-100-450030 Soliciters Licenses 0.00 0.00 0.00 0.00 0.00
10-100-450040 Abandoned Bldg Registration 0.00 88.00 0.00 -88.00 0.00
10-100-450041 Abandoned Bldg Admin Fee 0.00 6,680.17 0.00 -6,680.17 0.00
10-100-450045 Bldg Constr Fees 200,000.00 151,748.19 0.00 48,251.81 24.13
10-100-450050 Electrical Certificates 16,000.00 18,662.00 0.00 -2,662.00 -16.64
10-100-450060 Electrical Permits 2,500.00 3,327.81 0.00 -827.81 -33.11
10-100-450070 Plumbing Licenses 10,000.00 11,217.00 0.00 -1,217.00 -12.17
10-100-450080 Plumbing Permits 5,000.00 4,327.25 0.00 672.75 13.46
10-100-450090 Other Lic & Permits 1,500.00 2,512.78 0.00 -1,012.78 -67.52
10-100-450091 Day Care Inspection Fees 8,000.00 5,145.00 0.00 2,855.00 35.69
10-100-450092 Food Inspection Fees 88,000.00 87,539.66 0.00 460.34 0.52
10-100-450100 Curb Cut Permits 1,500.00 572.00 0.00 928.00 61.87
10-100-450110 Board Of Adj Fees 1,200.00 1,648.00 0.00 -448.00 -37.33
10-100-450120 Sign Permits 4,000.00 3,716.00 0.00 284.00 7.10
10-100-450130 Demolition Permits 500.00 728.00 0.00 -228.00 -45.60
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 2
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-100-450150 Acc Rep Fees-police 12,000.00 9,606.80 0.00 2,393.20 19.94
10-100-450160 Accrptblastg P-fire 500.00 584.00 0.00 -84.00 -16.80
10-100-450170 Animal Redemption Fees 53,000.00 46,125.00 0.00 6,875.00 12.97
10-100-450180 Animal Vaccinations Fees 4,500.00 4,130.00 0.00 370.00 8.22
10-100-450185 Animal Cremation Fees 20,000.00 20,786.00 0.00 -786.00 -3.93
10-100-450186 Animal Boarding Fees 0.00 0.00 0.00 0.00 0.00
10-100-450190 Taxi Permits 500.00 575.00 0.00 -75.00 -15.00
10-100-450230 Vacating Right Of Way 400.00 650.00 0.00 -250.00 -62.50
10-100-450250 Rezoning Request 10,000.00 9,394.00 0.00 606.00 6.06
10-100-450260 Non-refundable Plansspec 3,000.00 1,666.00 0.00 1,334.00 44.47
R65 Fees Licenses & Permits 713,600.00 662,693.11 0.00 50,906.89 7.13
10-100-460010 Court Cost 80,000.00 62,874.23 0.00 17,125.77 21.41
10-100-460015 Court Restitutions 1,300.00 1,813.32 0.00 -513.32 -39.49
10-100-460018 Inmate Security Fund 12,080.00 10,474.26 0.00 1,605.74 13.29
10-100-460020 Jail Cost Recovery 10,000.00 7,756.05 0.00 2,243.95 22.44
10-100-460025 Alcohol Offense Cost Rec 10,000.00 6,775.50 0.00 3,224.50 32.25
10-100-460030 Pol Fines-traffic 850,000.00 698,506.49 0.00 151,493.51 17.82
10-100-460040 Pol Tickets-parking 1,000.00 0.00 0.00 1,000.00 100.00
10-100-460050 Pol Fines-other 0.00 0.00 0.00 0.00 0.00
10-100-460060 Dog Fines 0.00 0.00 0.00 0.00 0.00
10-100-460070 P & Code Violations 0.00 0.00 0.00 0.00 0.00
10-100-460090 Parking Fines 58,600.00 48,776.63 0.00 9,823.37 16.76
10-100-460100 Bankcard Charges -13,000.00 -14,660.95 0.00 1,660.95 -12.78
R70 Fines & Forfeitures 1,009,980.00 822,315.53 0.00 187,664.47 18.58
10-100-430055 INACTIVE - DARE Contributions 0.00 0.00 0.00 0.00 0.00
10-100-480010 Citizen Participation 0.00 711.93 0.00 -711.93 0.00
10-100-480015 Sidewalk Waiver Revenue 0.00 0.00 0.00 0.00 0.00
10-100-480030 Donations-Recycling 0.00 0.00 0.00 0.00 0.00
10-100-480050 Sober Driver Program 6,040.00 3,360.00 0.00 2,680.00 44.37
10-100-480055 JC Fire Museum 9,884.50 10,034.50 0.00 -150.00 -1.52
10-100-480063 Private Donations-Cultural Art 0.00 0.00 0.00 0.00 0.00
10-100-480065 Cultural Arts 0.00 1,000.00 0.00 -1,000.00 0.00
10-100-480070 Community Projects Donations 700.00 700.00 0.00 0.00 0.00
10-100-480080 Dare Donations 500.00 500.00 0.00 0.00 0.00
10-100-480090 Police K-9 Donations 500.00 500.00 0.00 0.00 0.00
10-100-480165 Animal S Donations 0.00 10,847.31 0.00 -10,847.31 0.00
10-100-481050 Transfer StnPlng-Sld Wst Cntr 0.00 0.00 0.00 0.00 0.00
10-100-481055 Street Repair-Solid Waste Cntr 110,000.00 94,462.50 0.00 15,537.50 14.13
10-100-481095 Cemetery Donations 0.00 0.00 0.00 0.00 0.00
10-100-486070 Cap Contr-Neighborhood Imp Pro 0.00 162.80 0.00 -162.80 0.00
R72 ContributionsDonations 127,624.50 122,279.04 0.00 5,345.46 4.19
10-100-450187 Special Sn Program 0.00 0.00 0.00 0.00 0.00
10-100-450188 Adoption Voucher Program 0.00 0.00 0.00 0.00 0.00
10-100-481070 Miscellaneous 24,000.00 107,936.50 0.00 -83,936.50 -349.74
10-100-481072 TIF Prof Svcs Deposit 0.00 0.00 0.00 0.00 0.00
10-100-481077 Insurance Claims 78,241.76 60,746.11 0.00 17,495.65 22.36
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 3
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-100-481078 Cafeteria Refunds 0.00 0.00 0.00 0.00 0.00
R75 Other Operating Revenues 102,241.76 168,682.61 0.00 -66,440.85 -64.98
10-100-470010 Interest 65,000.00 84,695.67 0.00 -19,695.67 -30.30
10-100-470051 Unrealized Gainslosses 0.00 0.00 0.00 0.00 0.00
R80 Interest Income 65,000.00 84,695.67 0.00 -19,695.67 -30.30
10-100-485049 Capvhcleqp-sale Of Assets 0.00 0.00 0.00 0.00 0.00
10-100-485050 Sale Of Assets 20,000.00 23,414.00 0.00 -3,414.00 -17.07
R85 Other Non-Operating Revenue 20,000.00 23,414.00 0.00 -3,414.00 -17.07
10-100-490193 Trsfr From Grant Fund 0.00 0.00 0.00 0.00 0.00
10-100-490240 Trsfr From Lodging Tax 21,940.00 19,624.59 0.00 2,315.41 10.55
10-100-490260 Trans from Firemen's Spec Rev 0.00 0.00 0.00 0.00 0.00
10-100-490280 Trnf From Stoneridge Tdd 0.00 0.00 0.00 0.00 0.00
10-100-490320 Trans from Cap Proj-Street&PF 0.00 0.00 0.00 0.00 0.00
10-100-490353 Transfer From Cit 'e'0.00 0.00 0.00 0.00 0.00
10-100-490600 Transfer from Water Fund 0.00 0.00 0.00 0.00 0.00
10-100-490620 Transfer from Parking Fund 0.00 0.00 0.00 0.00 0.00
R90 Transfers In 21,940.00 19,624.59 0.00 2,315.41 10.55
10-100-495995 Transfer From(to) Surplus 471,348.57 0.00 0.00 471,348.57 100.00
10-100-495996 Trnasfer From(To) Surplus 0.00 0.00 0.00 0.00 0.00
R99 Carry Over Surplus 471,348.57 0.00 0.00 471,348.57 100.00
100 Revenue 28,710,310.46 23,180,923.20 0.00 5,529,387.26 19.26
149 Entitlement Grant
10-149-430010 Federal Grants 719,083.74 285,731.66 0.00 433,352.08 60.26
10-149-430020 State Grants 0.00 0.00 0.00 0.00 0.00
10-149-430040 Local Grants 0.00 0.00 0.00 0.00 0.00
R50 Intergovernmental 719,083.74 285,731.66 0.00 433,352.08 60.26
149 Entitlement Grant 719,083.74 285,731.66 0.00 433,352.08 60.26
185 Non-Departmental
10-185-430010 Federal Grants 0.00 0.00 0.00 0.00 0.00
10-185-430020 State Grants 0.00 0.00 0.00 0.00 0.00
10-185-430040 Local Grants 0.00 0.00 0.00 0.00 0.00
R50 Intergovernmental 0.00 0.00 0.00 0.00 0.00
185 Non-Departmental 0.00 0.00 0.00 0.00 0.00
300 Police Department
10-300-430010 Federal Grants 286,113.85 283,679.86 0.00 2,433.99 0.85
10-300-430020 State Grants 0.00 0.00 0.00 0.00 0.00
10-300-430040 Local Grants 0.00 42,354.73 0.00 -42,354.73 0.00
10-300-430074 Overtime Reimb 58,505.60 29,821.93 0.00 28,683.67 49.03
R50 Intergovernmental 344,619.45 355,856.52 0.00 -11,237.07 -3.26
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 4
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
300 Police Department 344,619.45 355,856.52 0.00 -11,237.07 -3.26
310 School Resource Officer
10-310-430010 Federal Grants 0.00 0.00 0.00 0.00 0.00
10-310-430020 State Grants 0.00 0.00 0.00 0.00 0.00
10-310-430040 Local Grants 184,966.60 184,966.60 0.00 0.00 0.00
R50 Intergovernmental 184,966.60 184,966.60 0.00 0.00 0.00
310 School Resource Officer 184,966.60 184,966.60 0.00 0.00 0.00
320 M.U.S.T.A.N.G.
10-320-430010 Federal Grants 54.99 20,027.25 0.00 -19,972.26 -36,319.80
10-320-430020 State Grants 0.00 0.00 0.00 0.00 0.00
10-320-430040 Local Grants 0.00 0.00 0.00 0.00 0.00
10-320-430060 Drug Forfeiture 0.00 0.00 0.00 0.00 0.00
10-320-430074 Overtime Reimb 0.00 0.00 0.00 0.00 0.00
R50 Intergovernmental 54.99 20,027.25 0.00 -19,972.26 -36,319.80
320 M.U.S.T.A.N.G.54.99 20,027.25 0.00 -19,972.26 -36,319.80
400 Fire Department
10-400-430010 Federal Grants 184,500.00 0.00 0.00 184,500.00 100.00
10-400-430040 Local Grants 0.00 0.00 0.00 0.00 0.00
R50 Intergovernmental 184,500.00 0.00 0.00 184,500.00 100.00
400 Fire Department 184,500.00 0.00 0.00 184,500.00 100.00
522 Plan & Protect Svcs-MPO
10-522-430010 Federal Grants 148,200.00 55,174.23 0.00 93,025.77 62.77
10-522-430020 State Grants 0.00 0.00 0.00 0.00 0.00
10-522-430040 Local Grants 9,262.50 5,631.00 0.00 3,631.50 39.21
R50 Intergovernmental 157,462.50 60,805.23 0.00 96,657.27 61.38
522 Plan & Protect Svcs-MPO 157,462.50 60,805.23 0.00 96,657.27 61.38
530 Plan & Protect Svc-RedevGrant
10-530-430010 Federal Grants 1,374,095.19 865,987.02 0.00 508,108.17 36.98
10-530-430020 State Grants 1,250.00 1,250.00 0.00 0.00 0.00
10-530-430040 Local Grants 0.00 0.00 0.00 0.00 0.00
R50 Intergovernmental 1,375,345.19 867,237.02 0.00 508,108.17 36.94
530 Plan & Protect Svc-RedevGrant 1,375,345.19 867,237.02 0.00 508,108.17 36.94
532 Plan & Protect Svcs-Env Health
10-532-430010 Federal Grants 0.00 0.00 0.00 0.00 0.00
10-532-430020 State Grants 0.00 0.00 0.00 0.00 0.00
10-532-430040 Local Grants 11,000.00 10,980.00 0.00 20.00 0.18
R50 Intergovernmental 11,000.00 10,980.00 0.00 20.00 0.18
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 5
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
532 Plan & Protect Svcs-Env Health 11,000.00 10,980.00 0.00 20.00 0.18
990 Capital Projects
10-990-430010 Federal Grants 1,401,414.33 104,039.25 0.00 1,297,375.08 92.58
10-990-430020 State Grants 0.00 0.00 0.00 0.00 0.00
10-990-430040 Local Grants 0.00 0.00 0.00 0.00 0.00
R50 Intergovernmental 1,401,414.33 104,039.25 0.00 1,297,375.08 92.58
990 Capital Projects 1,401,414.33 104,039.25 0.00 1,297,375.08 92.58
Revenue Revenue 33,088,757.26 25,070,566.73 0.00 8,018,190.53 24.23
Expense Expense
110 Mayor & Council
10-110-501010 Salary-Elected Officials 64,800.00 48,375.00 0.00 16,425.00 25.35
10-110-501020 Salaries 0.00 0.00 0.00 0.00 0.00
10-110-501050 Parttime(wo Benefits)0.00 0.00 0.00 0.00 0.00
10-110-502010 Social Security 4,957.20 3,701.13 0.00 1,256.07 25.34
10-110-502020 Group Health Insurance 0.00 0.00 0.00 0.00 0.00
10-110-502040 Workers Compensation 103.26 103.26 0.00 0.00 0.00
E05 Personnel Services 69,860.46 52,179.39 0.00 17,681.07 25.31
10-110-511010 Advertising 0.00 0.00 0.00 0.00 0.00
10-110-511020 Postage 100.00 30.02 0.00 69.98 69.98
10-110-512010 Printing 750.00 21.00 0.00 729.00 97.20
10-110-512020 Copies 500.00 99.00 0.00 401.00 80.20
10-110-513010 Office Supplies 400.00 269.06 194.44 -63.50 -15.88
10-110-514040 Food 412.05 0.00 0.00 412.05 100.00
E10 Materials & Supplies 2,162.05 419.08 194.44 1,548.53 71.62
10-110-520010 Mileage Expense 0.00 0.00 0.00 0.00 0.00
10-110-520025 Security 3,000.00 350.87 0.00 2,649.13 88.30
10-110-520030 Dues And Publications 4,582.90 4,582.90 0.00 0.00 0.00
10-110-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00
10-110-520070 Training & Education 417.10 138.47 0.00 278.63 66.80
10-110-522020 Professional Services 87.95 87.95 0.00 0.00 0.00
10-110-529010 Special Events 0.00 0.00 0.00 0.00 0.00
E15 Contractual Services 8,087.95 5,160.19 0.00 2,927.76 36.20
10-110-534010 Telephone 0.00 0.00 0.00 0.00 0.00
E20 Utilities 0.00 0.00 0.00 0.00 0.00
10-110-547020 Maintenance Agreements 0.00 0.00 0.00 0.00 0.00
E25 Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00
10-110-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 6
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
110 Mayor & Council 80,110.46 57,758.66 194.44 22,157.36 27.66
120 City Clerk
10-120-501020 Salaries 63,969.55 53,202.82 0.00 10,766.73 16.83
10-120-501050 Parttime(wo Benefits)0.00 0.00 0.00 0.00 0.00
10-120-501090 Overtime 0.00 16.85 0.00 -16.85 0.00
10-120-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00
10-120-502010 Social Security 4,893.67 3,829.02 0.00 1,064.65 21.76
10-120-502020 Group Health Insurance 12,300.85 10,773.74 0.00 1,527.11 12.41
10-120-502030 Retirement 12,602.00 9,633.16 0.00 2,968.84 23.56
10-120-502040 Workers Compensation 103.26 103.26 0.00 0.00 0.00
10-120-502050 Life Insurance 108.44 88.38 0.00 20.06 18.50
10-120-502060 Long Term Disability 179.04 146.14 0.00 32.90 18.38
10-120-502070 Employee Assistance Prgm 29.53 22.24 0.00 7.29 24.69
E05 Personnel Services 94,186.34 77,815.61 0.00 16,370.73 17.38
10-120-511020 Postage 270.00 61.97 0.00 208.03 77.05
10-120-512010 Printing 0.00 0.00 0.00 0.00 0.00
10-120-512020 Copies 500.00 423.70 0.00 76.30 15.26
10-120-513010 Office Supplies 1,000.00 728.23 0.00 271.77 27.18
E10 Materials & Supplies 1,770.00 1,213.90 0.00 556.10 31.42
10-120-520030 Dues And Publications 250.00 185.00 0.00 65.00 26.00
10-120-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00
10-120-520070 Training And Education 1,000.00 285.00 0.00 715.00 71.50
10-120-522020 Professional Services 515.00 4.05 0.00 510.95 99.21
10-120-529030 Election Expense 50,000.00 21,613.64 0.00 28,386.36 56.77
E15 Contractual Services 51,765.00 22,087.69 0.00 29,677.31 57.33
10-120-534010 Telephone 0.00 0.00 0.00 0.00 0.00
E20 Utilities 0.00 0.00 0.00 0.00 0.00
10-120-547010 Equipment Maintenance 635.00 440.56 194.44 0.00 0.00
10-120-547020 Maintenance Agreements 0.00 0.00 0.00 0.00 0.00
E25 Repairs & Maintenance 635.00 440.56 194.44 0.00 0.00
10-120-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
120 City Clerk 148,356.34 101,557.76 194.44 46,604.14 31.41
140 City Administrator
10-140-501020 Salaries 158,689.92 156,388.91 0.00 2,301.01 1.45
10-140-501050 Parttime(wo Benefits)0.00 0.00 0.00 0.00 0.00
10-140-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00
10-140-501090 Overtime 0.00 0.00 0.00 0.00 0.00
10-140-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00
10-140-502010 Social Security 12,139.78 11,474.44 0.00 665.34 5.48
10-140-502020 Group Health Insurance 13,866.75 13,608.91 0.00 257.84 1.86
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 7
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-140-502030 Retirement 27,331.24 13,420.43 0.00 13,910.81 50.90
10-140-502040 Workers Compensation 542.12 542.12 0.00 0.00 0.00
10-140-502050 Life Insurance 247.61 236.51 0.00 11.10 4.48
10-140-502060 Long Term Disability 424.74 381.19 0.00 43.55 10.25
10-140-502070 Employee Assistance Prgm 36.72 31.53 0.00 5.19 14.13
E05 Personnel Services 213,278.88 196,084.04 0.00 17,194.84 8.06
10-140-511010 Advertising 1,000.00 0.00 0.00 1,000.00 100.00
10-140-511020 Postage 400.00 141.57 0.00 258.43 64.61
10-140-512010 Printing 300.00 120.00 0.00 180.00 60.00
10-140-512020 Copies 500.00 117.87 0.00 382.13 76.43
10-140-513010 Office Supplies 1,200.00 878.85 194.44 126.71 10.56
10-140-517010 Operational Supplies 1,750.00 0.00 0.00 1,750.00 100.00
E10 Materials & Supplies 5,150.00 1,258.29 194.44 3,697.27 71.79
10-140-520030 Dues And Publications 600.00 365.00 0.00 235.00 39.17
10-140-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00
10-140-520070 Training And Education 1,200.00 559.37 0.00 640.63 53.39
10-140-520080 Tuition Reimbursement 2,000.00 0.00 0.00 2,000.00 100.00
10-140-520090 Recruitment 7,960.75 7,960.75 0.00 0.00 0.00
10-140-520095 Relocation Fees 17,402.06 17,402.06 0.00 0.00 0.00
10-140-522020 Professional Services 2,000.00 219.39 0.00 1,780.61 89.03
E15 Contractual Services 31,162.81 26,506.57 0.00 4,656.24 14.94
10-140-534010 Telephone 0.00 0.00 0.00 0.00 0.00
E20 Utilities 0.00 0.00 0.00 0.00 0.00
10-140-541030 Vehicle Wash 0.00 0.00 0.00 0.00 0.00
10-140-547010 Equipment Maintenance 250.00 115.44 0.00 134.56 53.82
10-140-547020 Maintenance Agreements 0.00 0.00 0.00 0.00 0.00
E25 Repairs & Maintenance 250.00 115.44 0.00 134.56 53.82
10-140-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
140 City Administrator 249,841.69 223,964.34 194.44 25,682.91 10.28
149 Entitlement Grant
10-149-501020 Salaries 21,017.50 13,918.25 0.00 7,099.25 33.78
10-149-501050 Parttime(wo Benefits)16,000.00 11,028.75 0.00 4,971.25 31.07
10-149-502010 Social Security 1,921.66 1,908.37 0.00 13.29 0.69
10-149-502020 Group Health Insurance 2,363.92 2,100.62 0.00 263.30 11.14
10-149-502030 Retirement 2,803.50 2,519.25 0.00 284.25 10.14
10-149-502050 Life Insurance 25.59 22.73 0.00 2.86 11.18
10-149-502060 Long Term Disability 42.42 37.09 0.00 5.33 12.56
E05 Personnel Services 44,174.59 31,535.06 0.00 12,639.53 28.61
10-149-511010 Advertising 1,500.00 498.75 0.00 1,001.25 66.75
10-149-511020 Postage 699.37 370.48 0.00 328.89 47.03
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 8
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-149-512020 Copies 0.63 0.63 0.00 0.00 0.00
10-149-513010 Office Supplies 1,500.00 987.88 0.00 512.12 34.14
10-149-517010 Operational Supplies 700.00 147.23 0.00 552.77 78.97
E10 Materials & Supplies 4,400.00 2,004.97 0.00 2,395.03 54.43
10-149-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00
10-149-520070 Training And Education 2,671.34 1,171.34 0.00 1,500.00 56.15
10-149-522020 Professional Services 0.00 0.00 0.00 0.00 0.00
10-149-528010 Housing Rehabilitation 0.00 0.00 0.00 0.00 0.00
10-149-528011 Housing Rehab-Code Deficiency 59,937.00 30,171.00 0.00 29,766.00 49.66
10-149-528012 Housing Rehab-Energy Efficienc 42,402.00 29,045.15 0.00 13,356.85 31.50
10-149-528020 Housing Assistance 30,460.00 30,433.00 0.00 27.00 0.09
10-149-528030 Public Improvement 363,071.17 201,249.85 136,975.01 24,846.31 6.84
10-149-528040 Neighborhood Redevelopmnt 103,536.69 77,431.69 0.00 26,105.00 25.21
10-149-528050 Neighborhood Facility 0.00 0.00 0.00 0.00 0.00
10-149-528060 Economic Development 0.00 0.00 0.00 0.00 0.00
10-149-528070 Emergency Assistance 6,778.00 1,733.00 0.00 5,045.00 74.43
10-149-528080 Homeless Objectives 22,524.00 0.00 0.00 22,524.00 100.00
E15 Contractual Services 631,380.20 371,235.03 136,975.01 123,170.16 19.51
10-149-547020 Maintenance Agreements 738.95 465.84 155.28 117.83 15.95
E25 Repairs & Maintenance 738.95 465.84 155.28 117.83 15.95
10-149-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
10-149-577045 Clay Street Plaza 45,000.00 0.00 45,000.00 0.00 0.00
E75 Capital Projects 45,000.00 0.00 45,000.00 0.00 0.00
149 Entitlement Grant 725,693.74 405,240.90 182,130.29 138,322.55 19.06
150 City Counselor
10-150-501020 Salaries 226,856.91 151,425.07 0.00 75,431.84 33.25
10-150-501040 Part-time (wbenefits)0.00 0.00 0.00 0.00 0.00
10-150-501050 Parttime(wo Benefits)0.00 0.00 0.00 0.00 0.00
10-150-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00
10-150-501090 Overtime 0.00 17.36 0.00 -17.36 0.00
10-150-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00
10-150-502010 Social Security 17,354.55 10,775.61 0.00 6,578.94 37.91
10-150-502020 Group Health Insurance 33,916.35 22,708.47 0.00 11,207.88 33.05
10-150-502030 Retirement 44,534.97 27,410.76 0.00 17,124.21 38.45
10-150-502040 Workers Compensation 370.02 370.02 0.00 0.00 0.00
10-150-502050 Life Insurance 364.39 256.91 0.00 107.48 29.50
10-150-502060 Long Term Disability 555.12 386.36 0.00 168.76 30.40
10-150-502070 Employee Assistance Prgm 74.15 55.85 0.00 18.30 24.68
10-150-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00
E05 Personnel Services 324,026.46 213,406.41 0.00 110,620.05 34.14
10-150-511010 Advertising 0.00 0.00 0.00 0.00 0.00
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 9
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-150-511020 Postage 450.00 411.19 0.00 38.81 8.62
10-150-512010 Printing 125.00 0.00 0.00 125.00 100.00
10-150-512020 Copies 670.00 196.81 0.00 473.19 70.63
10-150-513010 Office Supplies 1,800.00 609.16 0.00 1,190.84 66.16
10-150-517010 Operational Supplies 25.00 0.00 0.00 25.00 100.00
E10 Materials & Supplies 3,070.00 1,217.16 0.00 1,852.84 60.35
10-150-520020 Auditing Travel Expense 0.00 0.00 0.00 0.00 0.00
10-150-520030 Dues And Publications 12,240.00 4,772.87 0.00 7,467.13 61.01
10-150-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00
10-150-520070 Training And Education 5,000.00 4,369.14 0.00 630.86 12.62
10-150-520080 Tuition Reimbursement 3,420.00 2,565.00 0.00 855.00 25.00
10-150-521010 Malpractice Insurance 3,000.00 1,712.00 0.00 1,288.00 42.93
10-150-522020 Professional Services 24,760.16 4,309.33 0.00 20,450.83 82.60
10-150-525030 Court Cost & Witness Fees 60.00 57.00 0.00 3.00 5.00
E15 Contractual Services 48,480.16 17,785.34 0.00 30,694.82 63.31
10-150-534010 Telephone 0.00 0.00 0.00 0.00 0.00
E20 Utilities 0.00 0.00 0.00 0.00 0.00
10-150-547010 Equipment Maintenance 1,410.00 1,079.05 330.31 0.64 0.05
10-150-547020 Maintenance Agreements 0.00 0.00 0.00 0.00 0.00
E25 Repairs & Maintenance 1,410.00 1,079.05 330.31 0.64 0.05
10-150-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
10-150-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
150 City Counselor 376,986.62 233,487.96 330.31 143,168.35 37.98
160 Municipal Court
10-160-501010 Salary-elected Officals 60,000.00 44,999.91 0.00 15,000.09 25.00
10-160-501020 Salaries 97,303.63 81,034.05 0.00 16,269.58 16.72
10-160-501040 Part-time (wbenefits)0.00 0.00 0.00 0.00 0.00
10-160-501050 Parttime(wo Benefits)9,500.00 4,114.13 0.00 5,385.87 56.69
10-160-501090 Overtime 7,200.00 339.81 0.00 6,860.19 95.28
10-160-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00
10-160-502010 Social Security 13,418.38 9,840.44 0.00 3,577.94 26.66
10-160-502020 Group Health Insurance 12,436.90 9,767.22 0.00 2,669.68 21.47
10-160-502030 Retirement 20,863.01 14,716.05 0.00 6,146.96 29.46
10-160-502040 Workers Compensation 154.89 154.89 0.00 0.00 0.00
10-160-502050 Life Insurance 163.88 134.10 0.00 29.78 18.17
10-160-502060 Long Term Disability 272.64 222.42 0.00 50.22 18.42
10-160-502070 Employee Assistance Prgm 51.73 38.98 0.00 12.75 24.65
E05 Personnel Services 221,365.06 165,362.00 0.00 56,003.06 25.30
10-160-511010 Advertising 0.00 0.00 0.00 0.00 0.00
10-160-511020 Postage 4,000.00 2,288.61 0.00 1,711.39 42.78
10-160-512010 Printing 1,090.00 393.61 0.00 696.39 63.89
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 10
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-160-512020 Copies 1,000.00 117.02 0.00 882.98 88.30
10-160-513010 Office Supplies 1,600.00 147.61 0.00 1,452.39 90.77
E10 Materials & Supplies 7,690.00 2,946.85 0.00 4,743.15 61.68
10-160-520025 Security 10,000.00 5,464.32 0.00 4,535.68 45.36
10-160-520030 Dues And Publications 450.00 392.32 0.00 57.68 12.82
10-160-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00
10-160-520070 Training And Education 1,960.00 552.95 0.00 1,407.05 71.79
10-160-522020 Professional Services 3,000.00 2,470.49 0.00 529.51 17.65
10-160-525005 Appointed Counsel 7,000.00 5,151.80 0.00 1,848.20 26.40
10-160-525010 Care Of Prisoners 3,380.50 0.00 0.00 3,380.50 100.00
10-160-525030 Court Cost & Witness Fees 40.00 0.00 0.00 40.00 100.00
E15 Contractual Services 25,830.50 14,031.88 0.00 11,798.62 45.68
10-160-534010 Telephone 0.00 0.00 0.00 0.00 0.00
E20 Utilities 0.00 0.00 0.00 0.00 0.00
10-160-547010 Equipment Maintenance 1,200.00 373.72 194.44 631.84 52.65
10-160-547020 Maintenance Agreements 0.00 0.00 0.00 0.00 0.00
E25 Repairs & Maintenance 1,200.00 373.72 194.44 631.84 52.65
10-160-572020 Purchase Of Equipment 16,291.06 2,187.42 14,101.06 2.58 0.02
E70 Capital Purchases 16,291.06 2,187.42 14,101.06 2.58 0.02
160 Municipal Court 272,376.62 184,901.87 14,295.50 73,179.25 26.87
170 Human Resources
10-170-501020 Salaries 150,912.28 126,188.62 0.00 24,723.66 16.38
10-170-501050 Parttime(wo Benefits)9,600.00 8,873.75 0.00 726.25 7.57
10-170-501090 Overtime 300.00 308.74 0.00 -8.74 -2.91
10-170-502010 Social Security 12,302.14 10,520.75 0.00 1,781.39 14.48
10-170-502020 Group Health Insurance 16,353.16 10,338.10 0.00 6,015.06 36.78
10-170-502030 Retirement 29,742.18 22,895.97 0.00 6,846.21 23.02
10-170-502040 Workers Compensation 301.18 301.18 0.00 0.00 0.00
10-170-502050 Life Insurance 250.06 207.04 0.00 43.02 17.20
10-170-502060 Long Term Disability 366.60 304.78 0.00 61.82 16.86
10-170-502070 Employee Assistance Prgm 46.53 45.13 0.00 1.40 3.01
10-170-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00
E05 Personnel Services 220,174.13 179,984.06 0.00 40,190.07 18.25
10-170-511010 Advertising 150.00 71.75 0.00 78.25 52.17
10-170-511020 Postage 1,000.00 81.89 0.00 918.11 91.81
10-170-512010 Printing 2,481.24 495.10 0.00 1,986.14 80.05
10-170-512020 Copies 1,500.00 283.00 0.00 1,217.00 81.13
10-170-513010 Office Supplies 1,500.00 371.17 0.00 1,128.83 75.26
10-170-517010 Operational Supplies 1,350.00 38.94 0.00 1,311.06 97.12
E10 Materials & Supplies 7,981.24 1,341.85 0.00 6,639.39 83.19
10-170-520030 Dues And Publications 1,255.00 407.50 0.00 847.50 67.53
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 11
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-170-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00
10-170-520060 Wellness Program 3,500.00 2,035.83 0.00 1,464.17 41.83
10-170-520070 Training And Education 4,000.00 2,707.06 0.00 1,292.94 32.32
10-170-520080 Tuition Reimbursement 0.00 0.00 0.00 0.00 0.00
10-170-521060 Drugalcohol Screening 6,000.00 5,751.75 0.00 248.25 4.14
10-170-522020 Professional Services 8,000.00 1,877.57 0.00 6,122.43 76.53
10-170-529010 Special Events 0.00 0.00 0.00 0.00 0.00
10-170-529015 Human Rights Commission 0.00 0.00 0.00 0.00 0.00
E15 Contractual Services 22,755.00 12,779.71 0.00 9,975.29 43.84
10-170-534010 Telephone 0.00 0.00 0.00 0.00 0.00
E20 Utilities 0.00 0.00 0.00 0.00 0.00
10-170-547010 Equipment Maintenance 218.76 243.07 194.44 -218.75 -100.00
10-170-547020 Maintenance Agreements 0.00 0.00 0.00 0.00 0.00
E25 Repairs & Maintenance 218.76 243.07 194.44 -218.75 -100.00
10-170-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
170 Human Resources 251,129.13 194,348.69 194.44 56,586.00 22.53
180 Finance Department
10-180-501020 Salaries 639,306.34 460,120.16 0.00 179,186.18 28.03
10-180-501040 Part-time (wbenefits)0.00 0.00 0.00 0.00 0.00
10-180-501050 Parttime(wo Benefits)18,904.18 14,978.26 0.00 3,925.92 20.77
10-180-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00
10-180-501090 Overtime 0.00 0.00 0.00 0.00 0.00
10-180-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00
10-180-502010 Social Security 50,353.11 35,381.66 0.00 14,971.45 29.73
10-180-502020 Group Health Insurance 76,739.99 66,228.20 0.00 10,511.79 13.70
10-180-502030 Retirement 125,943.35 83,281.92 0.00 42,661.43 33.87
10-180-502040 Workers Compensation 1,634.95 1,634.95 0.00 0.00 0.00
10-180-502050 Life Insurance 1,095.73 769.80 0.00 325.93 29.75
10-180-502060 Long Term Disability 1,691.84 1,266.40 0.00 425.44 25.15
10-180-502070 Employee Assistance Prgm 285.94 215.35 0.00 70.59 24.69
E05 Personnel Services 915,955.43 663,876.70 0.00 252,078.73 27.52
10-180-511010 Advertising 2,000.00 136.50 0.00 1,863.50 93.18
10-180-511020 Postage 13,500.00 6,900.04 0.00 6,599.96 48.89
10-180-511021 Mail Machine Cost 2,000.00 1,876.50 0.00 123.50 6.18
10-180-512010 Printing 6,500.00 2,309.83 0.00 4,190.17 64.46
10-180-512020 Copies 5,000.00 2,250.73 0.00 2,749.27 54.99
10-180-512021 Copy Machine Cost 0.00 304.25 1,166.64 -1,470.89 0.00
10-180-513010 Office Supplies 6,000.00 3,844.28 95.01 2,060.71 34.35
10-180-517010 Operational Supplies 4,000.00 3,198.23 0.00 801.77 20.04
E10 Materials & Supplies 39,000.00 20,820.36 1,261.65 16,917.99 43.38
10-180-520010 Mileage Expense 0.00 0.00 0.00 0.00 0.00
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 12
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-180-520020 Auditing Travel Expenses 0.00 0.00 0.00 0.00 0.00
10-180-520030 Dues And Publications 2,400.00 1,974.08 0.00 425.92 17.75
10-180-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00
10-180-520070 Training And Education 2,200.00 152.32 0.00 2,047.68 93.08
10-180-520080 Tuition Reimbursement 1,800.00 0.00 0.00 1,800.00 100.00
10-180-522010 Audit 27,700.00 38,955.00 0.00 -11,255.00 -40.63
10-180-522020 Professional Services 0.00 0.00 0.00 0.00 0.00
E15 Contractual Services 34,100.00 41,081.40 0.00 -6,981.40 -20.47
10-180-534010 Telephone 0.00 0.00 0.00 0.00 0.00
E20 Utilities 0.00 0.00 0.00 0.00 0.00
10-180-547010 Equipment Maintenance 2,000.00 928.15 0.00 1,071.85 53.59
10-180-547020 Maintenance Agreements 0.00 0.00 0.00 0.00 0.00
E25 Repairs & Maintenance 2,000.00 928.15 0.00 1,071.85 53.59
10-180-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
180 Finance Department 991,055.43 726,706.61 1,261.65 263,087.17 26.55
185 Non-Departmental
10-185-501020 Salaries 0.00 0.00 0.00 0.00 0.00
10-185-501021 Vacancy Savings 16,577.11 0.00 0.00 16,577.11 100.00
10-185-501022 Separation Incentive Prog Svgs 22,325.24 0.00 0.00 22,325.24 100.00
10-185-502020 Group Health Insurance 0.00 0.00 0.00 0.00 0.00
10-185-502021 Self Insurance-Group Health 56,030.00 80,050.59 0.00 -24,020.59 -42.87
10-185-502022 Wellness Assessment 25,000.00 0.00 0.00 25,000.00 100.00
10-185-503010 Awards Program 3,000.00 0.00 0.00 3,000.00 100.00
10-185-504010 Employee Salary Guarantee Fund 0.00 0.00 0.00 0.00 0.00
E05 Personnel Services 122,932.35 80,050.59 0.00 42,881.76 34.88
10-185-514010 Gas 19,000.00 15,634.43 0.00 3,365.57 17.71
10-185-514011 Gas Oil & Antifreeze 0.00 0.00 0.00 0.00 0.00
10-185-514012 Gas, Oil, Antifreeze ALLOCATE 0.00 0.00 0.00 0.00 0.00
E10 Materials & Supplies 19,000.00 15,634.43 0.00 3,365.57 17.71
10-185-520030 Dues and Publications 0.00 0.00 0.00 0.00 0.00
10-185-520080 Tuition Reimbursement 0.00 0.00 0.00 0.00 0.00
10-185-521010 General Insurance 287,100.00 247,793.02 0.00 39,306.98 13.69
10-185-521020 Insurance Deductible 30,000.00 10,392.27 0.00 19,607.73 65.36
10-185-521030 Self Ins Prop & Casualty 104,437.68 99,841.98 0.00 4,595.70 4.40
10-185-521070 Prov For Unsettled Claims 0.00 0.00 0.00 0.00 0.00
10-185-522015 TIF Prof Svcs 0.00 -11.52 0.00 11.52 0.00
10-185-522020 Professional Services 129,050.00 28,331.63 4,050.00 96,668.37 74.91
10-185-522025 JCTV 55,000.00 55,000.00 0.00 0.00 0.00
10-185-524010 Trash Collections 500.00 0.00 0.00 500.00 100.00
10-185-526030 Assessment Charge 45,500.00 34,174.93 0.00 11,325.07 24.89
10-185-527020 Economic Development 185,000.00 185,000.00 46,250.00 -46,250.00 -25.00
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 13
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-185-529010 Special Events 7,000.00 2,105.00 0.00 4,895.00 69.93
E15 Contractual Services 843,587.68 662,627.31 50,300.00 130,660.37 15.49
10-185-531010 Electricity 42,400.00 29,653.56 0.00 12,746.44 30.06
10-185-533010 Natural Gas 6,000.00 5,629.04 0.00 370.96 6.18
10-185-535010 WaterSewer 6,000.00 4,857.35 0.00 1,142.65 19.04
10-185-535020 Downtown Irrigation 0.00 0.00 0.00 0.00 0.00
E20 Utilities 54,400.00 40,139.95 0.00 14,260.05 26.21
10-185-540010 Building & Grounds Maint.60,000.00 32,365.60 20,365.26 7,269.14 12.12
10-185-540020 Tree & Landscape Maint 25,000.00 25,000.00 0.00 0.00 0.00
10-185-547020 Maintenance Agreements 2,000.00 1,560.00 0.00 440.00 22.00
E25 Repairs & Maintenance 87,000.00 58,925.60 20,365.26 7,709.14 8.86
10-185-550010 Miscellaneous 10,000.00 1,343.00 0.00 8,657.00 86.57
10-185-550015 Bad Debt Expense 0.00 0.00 0.00 0.00 0.00
10-185-550020 Neighborhood Reinvestment 0.00 0.00 0.00 0.00 0.00
10-185-550025 Contingency 0.00 0.00 0.00 0.00 0.00
10-185-550030 Old Town Projects 0.00 0.00 0.00 0.00 0.00
10-185-550035 Old Town Redev Committee 0.00 0.00 0.00 0.00 0.00
10-185-550036 Salute to America 10,000.00 10,000.00 0.00 0.00 0.00
10-185-550037 Historic Preservation Comm 0.00 0.00 0.00 0.00 0.00
10-185-550038 Civil War Reenactment Comm 0.00 0.00 0.00 0.00 0.00
10-185-550040 Public Art 5,500.00 2,855.00 2,500.00 145.00 2.64
10-185-550041 ALPLA Settlement 50,000.00 50,000.00 0.00 0.00 0.00
10-185-550043 JC Fire Museum 22,439.50 11,360.43 0.00 11,079.07 49.37
10-185-550045 Conference Center 0.00 0.00 0.00 0.00 0.00
10-185-550050 Neighb Stablization Prog 0.00 0.00 0.00 0.00 0.00
10-185-550060 MSP 0.00 0.00 0.00 0.00 0.00
10-185-550070 Energy Grant Expenditures 0.00 0.00 0.00 0.00 0.00
10-185-550080 Neighborhd Improvement Progr 0.00 0.00 0.00 0.00 0.00
10-185-550090 Hazard Mitigation 0.00 0.00 0.00 0.00 0.00
E30 Other Operating Expenses 97,939.50 75,558.43 2,500.00 19,881.07 20.30
10-185-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
10-185-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
10-185-578073 Council Infrastructure Proj 0.00 0.00 0.00 0.00 0.00
E75 Capital Projects 0.00 0.00 0.00 0.00 0.00
10-185-580080 Note Principal 0.00 0.00 0.00 0.00 0.00
10-185-580090 Note Interest 0.00 0.00 0.00 0.00 0.00
E90 Debt Service 0.00 0.00 0.00 0.00 0.00
185 Non-Departmental 1,224,859.53 932,936.31 73,165.26 218,757.96 17.86
190 I.T. Department
10-190-501020 Salaries 551,117.31 457,345.31 0.00 93,772.00 17.01
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 14
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-190-501040 Part-time (wbenefits)0.00 0.00 0.00 0.00 0.00
10-190-501050 Parttime(wo benefits)0.00 0.00 0.00 0.00 0.00
10-190-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00
10-190-501090 Overtime 0.00 0.00 0.00 0.00 0.00
10-190-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00
10-190-502010 Social Security 42,160.47 33,378.79 0.00 8,781.68 20.83
10-190-502020 Group Health Insurance 63,175.48 54,130.56 0.00 9,044.92 14.32
10-190-502030 Retirement 108,570.11 82,779.79 0.00 25,790.32 23.75
10-190-502040 Workers Compensation 783.06 783.06 0.00 0.00 0.00
10-190-502050 Life Insurance 908.88 755.33 0.00 153.55 16.89
10-190-502060 Long Term Disability 1,459.74 1,193.09 0.00 266.65 18.27
10-190-502070 Employee Assistance Prgm 205.35 154.69 0.00 50.66 24.67
E05 Personnel Services 768,380.40 630,520.62 0.00 137,859.78 17.94
10-190-511010 Advertising 500.00 50.75 0.00 449.25 89.85
10-190-511020 Postage 200.00 12.26 0.00 187.74 93.87
10-190-512010 Printing 0.00 0.00 0.00 0.00 0.00
10-190-512020 Copies 200.00 27.22 0.00 172.78 86.39
10-190-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00
10-190-513010 Office Supplies 1,000.00 817.37 0.00 182.63 18.26
10-190-514030 Small Tools 0.00 0.00 0.00 0.00 0.00
10-190-514040 Food 50.00 20.50 0.00 29.50 59.00
10-190-515040 First Aid Supplies 0.00 0.00 0.00 0.00 0.00
10-190-517010 Operational Supplies 1,500.00 1,232.81 0.00 267.19 17.81
E10 Materials & Supplies 3,450.00 2,160.91 0.00 1,289.09 37.36
10-190-520010 Mileage Expense 0.00 0.00 0.00 0.00 0.00
10-190-520030 Dues And Publications 500.00 200.00 0.00 300.00 60.00
10-190-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00
10-190-520070 Training And Education 8,000.00 6,911.99 0.00 1,088.01 13.60
10-190-520080 Tuition Reimbursement 7,500.00 1,815.00 0.00 5,685.00 75.80
10-190-522020 Professional Services 2,000.00 808.91 0.00 1,191.09 59.55
10-190-522030 Services - Prof Training 0.00 0.00 0.00 0.00 0.00
10-190-522040 Service-internet T1 Web 19,800.00 14,566.23 0.00 5,233.77 26.43
10-190-522050 Service-remote Locations 0.00 0.00 0.00 0.00 0.00
10-190-522060 City Web Site 2,000.00 435.32 0.00 1,564.68 78.23
E15 Contractual Services 39,800.00 24,737.45 0.00 15,062.55 37.85
10-190-534010 Telephone 60,000.00 37,550.07 0.00 22,449.93 37.42
E20 Utilities 60,000.00 37,550.07 0.00 22,449.93 37.42
10-190-545010 Software Licensemaint 229,500.00 206,838.91 5,536.56 17,124.53 7.46
10-190-545020 Citywide Wiringnetwork 3,000.00 2,994.15 0.00 5.85 0.20
10-190-547010 Equipment Maintenance 3,000.00 2,210.44 268.20 521.36 17.38
10-190-547020 Maintenance Agreements 34,000.00 30,319.66 135.87 3,544.47 10.42
E25 Repairs & Maintenance 269,500.00 242,363.16 5,940.63 21,196.21 7.87
10-190-572020 Purchase Of Equipment 25,000.00 24,999.36 0.00 0.64 0.00
E70 Capital Purchases 25,000.00 24,999.36 0.00 0.64 0.00
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 15
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
190 I.T. Department 1,166,130.40 962,331.57 5,940.63 197,858.20 16.97
300 Police Department
10-300-501020 Salaries 3,946,429.11 3,257,361.91 0.00 689,067.20 17.46
10-300-501030 Holiday Pay 119,000.00 89,572.33 0.00 29,427.67 24.73
10-300-501040 Part-time (wbenefits)0.00 0.00 0.00 0.00 0.00
10-300-501050 Parttime(wo Benefits)30,400.00 22,203.50 0.00 8,196.50 26.96
10-300-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00
10-300-501070 Stand-by Plan 6,800.00 6,372.00 0.00 428.00 6.29
10-300-501090 Overtime 228,908.10 160,684.39 0.00 68,223.71 29.80
10-300-501095 Overtime Straight Pay 6,000.00 3,393.25 0.00 2,606.75 43.45
10-300-502010 Social Security 327,345.92 256,042.56 0.00 71,303.36 21.78
10-300-502020 Group Health Insurance 647,217.28 541,929.52 0.00 105,287.76 16.27
10-300-502030 Retirement 807,697.38 667,996.65 0.00 139,700.73 17.30
10-300-502040 Workers Compensation 70,999.83 70,999.83 0.00 0.00 0.00
10-300-502050 Life Insurance 6,782.09 5,261.35 0.00 1,520.74 22.42
10-300-502060 Long Term Disability 11,071.66 8,605.44 0.00 2,466.22 22.28
10-300-502070 Employee Assistance Prgm 1,927.56 1,442.89 0.00 484.67 25.14
10-300-503010 Awards Program 1,600.00 1,600.00 0.00 0.00 0.00
10-300-503020 Unemployment Compensation 1,000.00 129.30 0.00 870.70 87.07
E05 Personnel Services 6,213,178.93 5,093,594.92 0.00 1,119,584.01 18.02
10-300-511010 Advertising 3,000.00 2,713.83 0.00 286.17 9.54
10-300-511020 Postage 1,439.40 997.81 0.00 441.59 30.68
10-300-512010 Printing 6,060.60 6,130.60 0.00 -70.00 -1.16
10-300-512020 Copies 0.00 0.00 0.00 0.00 0.00
10-300-512030 Photographic Supplies 2,000.00 1,097.85 0.00 902.15 45.11
10-300-513010 Office Supplies 9,000.00 7,394.17 0.00 1,605.83 17.84
10-300-514010 Gas 282,000.00 173,814.93 0.00 108,185.07 38.36
10-300-514040 Food 700.00 211.46 0.00 488.54 69.79
10-300-515040 First Aid Supplies 1,000.00 902.45 0.00 97.55 9.76
10-300-516010 Ammunition & Firearms Supplies 23,000.00 17,709.81 5,117.50 172.69 0.75
10-300-516020 Dare Program 17,940.08 17,981.99 0.00 -41.91 -0.23
10-300-516030 Special Investigation 2,500.00 2,006.80 0.00 493.20 19.73
10-300-516040 Investigations (Grant)167,494.00 167,494.00 0.00 0.00 0.00
10-300-516050 Community Projects 700.00 559.00 0.00 141.00 20.14
10-300-517010 Operational Supplies 34,000.00 32,081.03 300.00 1,618.97 4.76
E10 Materials & Supplies 550,834.08 431,095.73 5,417.50 114,320.85 20.75
10-300-520030 Dues And Publications 4,000.00 3,692.35 0.00 307.65 7.69
10-300-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00
10-300-520070 Training And Education 0.00 -192.00 0.00 192.00 0.00
10-300-520080 Tuition Reimbursement 5,100.00 2,325.00 0.00 2,775.00 54.41
10-300-520090 Recruitment 1,800.00 1,269.00 0.00 531.00 29.50
10-300-521040 Medical Claimsservices 6,755.25 7,115.00 0.00 -359.75 -5.33
10-300-521050 Medical Services 0.00 0.00 0.00 0.00 0.00
10-300-522020 Professional Services 17,704.67 15,223.55 0.00 2,481.12 14.01
10-300-522026 Drug Forfeiture - Justice 0.00 0.00 0.00 0.00 0.00
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 16
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-300-522027 Drug Forfeiture - Treasury 0.00 0.00 0.00 0.00 0.00
10-300-523010 Equipment Rentlease 6,900.00 6,900.00 0.00 0.00 0.00
10-300-523030 Building Lease 1,200.00 1,000.00 200.00 0.00 0.00
10-300-524010 Trash Collections 0.00 0.00 0.00 0.00 0.00
10-300-525020 Sober Driver Program 11,040.00 2,690.50 0.00 8,349.50 75.63
10-300-525050 Police Reserve 0.00 0.00 0.00 0.00 0.00
10-300-529010 Special Events 2,200.00 1,031.79 0.00 1,168.21 53.10
E15 Contractual Services 56,699.92 41,055.19 200.00 15,444.73 27.24
10-300-531010 Electricity 60,000.00 54,671.15 0.00 5,328.85 8.88
10-300-533010 Natural Gas 14,800.00 12,306.14 0.00 2,493.86 16.85
10-300-534010 Telephone 10,900.00 1,619.81 0.00 9,280.19 85.14
10-300-535010 WaterSewer 4,200.00 3,755.40 0.00 444.60 10.59
E20 Utilities 89,900.00 72,352.50 0.00 17,547.50 19.52
10-300-540010 Building & Grounds Maint.51,000.00 29,234.27 -9,741.58 31,507.31 61.78
10-300-541030 Vehicle Wash 12,000.00 9,822.22 0.00 2,177.78 18.15
10-300-544010 K-9 Operations 10,500.00 7,617.77 0.00 2,882.23 27.45
10-300-544015 Care of Animals 0.00 0.00 0.00 0.00 0.00
10-300-544020 Civil Defense 0.00 0.00 0.00 0.00 0.00
10-300-544030 Emerg Mgmt Operations 17,500.00 5,004.23 0.00 12,495.77 71.40
10-300-546010 Clothing Expense 43,000.00 41,429.21 -1,673.50 3,244.29 7.54
10-300-546020 Uniform Cleaning 26,000.00 19,305.57 0.00 6,694.43 25.75
10-300-547010 Equipment Maintenance 12,048.27 10,307.33 0.00 1,740.94 14.45
10-300-547020 Maintenance Agreements 21,042.20 20,609.33 432.87 0.00 0.00
10-300-547030 Radio Maintenance 9,909.53 9,909.53 0.00 0.00 0.00
E25 Repairs & Maintenance 203,000.00 153,239.46 -10,982.21 60,742.75 29.92
10-300-572010 Purchase Of Vehicles 250,000.00 250,000.00 0.00 0.00 0.00
10-300-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
10-300-572070 MDT Year 2 Equipment 0.00 0.00 0.00 0.00 0.00
10-300-572075 LLEBG Annual Grant Equipment 11,086.20 11,086.20 0.00 0.00 0.00
10-300-572076 LLEBG Stimulus Equipment 0.00 0.00 0.00 0.00 0.00
10-300-572080 DEA Equipment Grant 10,133.00 8,796.02 0.00 1,336.98 13.19
10-300-572100 MDT Year 3 Equipment 264,894.65 264,894.65 0.00 0.00 0.00
10-300-572110 Jcpd Mdt Equipment 0.00 0.00 0.00 0.00 0.00
10-300-572120 Cole Cty Mdt Equip 0.00 0.00 0.00 0.00 0.00
10-300-572130 Osage B Mdt Equip 0.00 0.00 0.00 0.00 0.00
10-300-572140 Camden Cty Mdt Equip 0.00 0.00 0.00 0.00 0.00
10-300-572150 Callaway Cty Mdt Equip 0.00 0.00 0.00 0.00 0.00
10-300-572160 Fulton Mdt Equip 0.00 0.00 0.00 0.00 0.00
10-300-572170 Eldon Mdt Equip 0.00 0.00 0.00 0.00 0.00
10-300-572180 Miller Cty Mdt Equip 0.00 0.00 0.00 0.00 0.00
10-300-572190 Camdenton Cty Mtd 0.00 0.00 0.00 0.00 0.00
10-300-572200 Lake Ozark Mdt Equip 0.00 0.00 0.00 0.00 0.00
10-300-572310 Software-camdnmilob 0.00 0.00 0.00 0.00 0.00
10-300-572320 Software-morgan Cty 0.00 0.00 0.00 0.00 0.00
10-300-572330 Software-jcpdcole Cty 0.00 0.00 0.00 0.00 0.00
10-300-572340 Software-colboone Cty 0.00 0.00 0.00 0.00 0.00
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 17
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-300-572350 Software-fultncallaway 0.00 0.00 0.00 0.00 0.00
10-300-572360 Software-vpnfirewl 0.00 0.00 0.00 0.00 0.00
10-300-572370 Software-prof Serv 0.00 0.00 0.00 0.00 0.00
10-300-572410 Project Mgmt Fees 0.00 0.00 0.00 0.00 0.00
10-300-572420 Contingency 0.00 0.00 0.00 0.00 0.00
10-300-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 536,113.85 534,776.87 0.00 1,336.98 0.25
300 Police Department 7,649,726.78 6,326,114.67 -5,364.71 1,328,976.82 17.37
310 School Resource Officer
10-310-501020 Salaries 221,678.98 183,194.55 0.00 38,484.43 17.36
10-310-501030 Holiday Pay 6,000.00 3,503.06 0.00 2,496.94 41.62
10-310-501090 Overtime 22,126.00 19,003.11 0.00 3,122.89 14.11
10-310-501095 Overtime Straight Pay 600.00 410.80 0.00 189.20 31.53
10-310-502010 Social Security 19,155.98 14,105.39 0.00 5,050.59 26.37
10-310-502020 Group Health Insurance 40,725.87 40,296.23 0.00 429.64 1.05
10-310-502030 Retirement 54,838.69 42,871.08 0.00 11,967.61 21.82
10-310-502040 Workers Compensation 3,631.31 3,631.31 0.00 0.00 0.00
10-310-502050 Life Insurance 401.52 303.84 0.00 97.68 24.33
10-310-502060 Long Term Disability 663.84 503.40 0.00 160.44 24.17
10-310-502070 Employee Assistance Prgm 111.00 83.63 0.00 27.37 24.66
E05 Personnel Services 369,933.19 307,906.40 0.00 62,026.79 16.77
10-310-517010 Operational Supplies 0.00 0.00 0.00 0.00 0.00
E10 Materials & Supplies 0.00 0.00 0.00 0.00 0.00
10-310-520070 Training And Education 0.00 0.00 0.00 0.00 0.00
10-310-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00
E15 Contractual Services 0.00 0.00 0.00 0.00 0.00
10-310-541020 Veh Maintenance 0.00 0.00 0.00 0.00 0.00
10-310-546010 Clothing Expense 0.00 0.00 0.00 0.00 0.00
10-310-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00
E25 Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00
10-310-572010 Purchase Of Vehicles 0.00 0.00 0.00 0.00 0.00
10-310-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
310 School Resource Officer 369,933.19 307,906.40 0.00 62,026.79 16.77
320 M.U.S.T.A.N.G.
10-320-501020 Salaries 87,426.19 76,660.54 0.00 10,765.65 12.31
10-320-501030 Holiday Pay 2,500.00 2,324.66 0.00 175.34 7.01
10-320-501090 Overtime 12,197.00 11,141.03 0.00 1,055.97 8.66
10-320-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00
10-320-502010 Social Security 7,812.42 6,447.03 0.00 1,365.39 17.48
10-320-502020 Group Health Insurance 17,953.72 13,916.33 0.00 4,037.39 22.49
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 18
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-320-502030 Retirement 22,364.98 18,746.28 0.00 3,618.70 16.18
10-320-502040 Workers Compensation 1,677.98 1,677.98 0.00 0.00 0.00
10-320-502050 Life Insurance 157.92 128.03 0.00 29.89 18.93
10-320-502060 Long Term Disability 259.68 209.65 0.00 50.03 19.27
10-320-502070 Employee Assistance Prgm 44.40 33.46 0.00 10.94 24.64
E05 Personnel Services 152,394.29 131,284.99 0.00 21,109.30 13.85
10-320-514010 Gas 20,000.00 5,237.22 0.00 14,762.78 73.81
10-320-516040 Investigations 16,499.59 15,265.17 0.00 1,234.42 7.48
10-320-517010 Operational Supplies 1,455.40 1,455.40 0.00 0.00 0.00
E10 Materials & Supplies 37,954.99 21,957.79 0.00 15,997.20 42.15
10-320-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00
10-320-520070 Training And Education 0.00 0.00 0.00 0.00 0.00
10-320-522020 Professional Services 0.00 0.00 0.00 0.00 0.00
10-320-522025 Drug Forfeiture - MUSTANG 0.00 0.00 0.00 0.00 0.00
10-320-523010 Equipment Rentlease 13,100.00 13,100.00 0.00 0.00 0.00
10-320-523020 Building Lease 0.00 0.00 0.00 0.00 0.00
E15 Contractual Services 13,100.00 13,100.00 0.00 0.00 0.00
10-320-541020 Veh Maintenance 0.00 0.00 0.00 0.00 0.00
10-320-546010 Clothing Expense 0.00 0.00 0.00 0.00 0.00
10-320-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00
10-320-547020 Maintenance Agreements 0.00 0.00 0.00 0.00 0.00
E25 Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00
10-320-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
320 M.U.S.T.A.N.G.203,449.28 166,342.78 0.00 37,106.50 18.24
330 Animal Control
10-330-501020 Salaries 310,508.10 261,657.65 0.00 48,850.45 15.73
10-330-501040 Part-time (wbenefits)0.00 0.00 0.00 0.00 0.00
10-330-501050 Parttime(wo Benefits)600.00 0.00 0.00 600.00 100.00
10-330-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00
10-330-501070 Stand-by Plan 4,200.00 3,600.00 0.00 600.00 14.29
10-330-501090 Overtime 1,709.00 1,154.72 0.00 554.28 32.43
10-330-501095 Overtime Straight Pay 500.00 155.00 0.00 345.00 69.00
10-330-502010 Social Security 24,290.06 19,312.49 0.00 4,977.57 20.49
10-330-502020 Group Health Insurance 57,550.07 46,534.03 0.00 11,016.04 19.14
10-330-502030 Retirement 62,432.67 43,492.03 0.00 18,940.64 30.34
10-330-502040 Workers Compensation 5,137.19 5,137.19 0.00 0.00 0.00
10-330-502050 Life Insurance 527.52 434.56 0.00 92.96 17.62
10-330-502060 Long Term Disability 870.96 719.06 0.00 151.90 17.44
10-330-502070 Employee Assistance Prgm 177.60 133.80 0.00 43.80 24.66
10-330-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00
E05 Personnel Services 468,503.17 382,330.53 0.00 86,172.64 18.39
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 19
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-330-511010 Advertising 500.00 0.00 0.00 500.00 100.00
10-330-511020 Postage 500.00 40.30 0.00 459.70 91.94
10-330-512010 Printing 1,700.00 1,182.71 0.00 517.29 30.43
10-330-512020 Copies 20.00 0.00 0.00 20.00 100.00
10-330-513010 Office Supplies 800.00 507.42 0.00 292.58 36.57
10-330-514030 Small Tools 250.00 42.10 0.00 207.90 83.16
10-330-515040 First Aid Supplies 650.00 574.17 0.00 75.83 11.67
10-330-517010 Operational Supplies 6,000.00 6,151.34 0.00 -151.34 -2.52
E10 Materials & Supplies 10,420.00 8,498.04 0.00 1,921.96 18.44
10-330-520030 Dues And Publications 1,524.65 833.75 0.00 690.90 45.32
10-330-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00
10-330-520070 Training And Education 1,650.00 1,568.87 0.00 81.13 4.92
10-330-521040 Medical Claimsservices 1,000.00 0.00 0.00 1,000.00 100.00
10-330-522020 Professional Services 8,975.35 3,982.46 0.00 4,992.89 55.63
10-330-524010 Trash Collections 0.00 0.00 0.00 0.00 0.00
10-330-529050 Spay & Neuter Program 10,000.00 4,299.57 0.00 5,700.43 57.00
10-330-529060 Special Sn Program 0.00 0.00 0.00 0.00 0.00
10-330-529065 Adoption Voucher Program 0.00 0.00 0.00 0.00 0.00
10-330-529067 Animal Shelter Bricks 0.00 0.00 0.00 0.00 0.00
E15 Contractual Services 23,150.00 10,684.65 0.00 12,465.35 53.85
10-330-531010 Electricity 24,000.00 17,574.63 0.00 6,425.37 26.77
10-330-533010 Natural Gas 13,200.00 12,072.75 0.00 1,127.25 8.54
10-330-534010 Telephone 572.00 216.27 0.00 355.73 62.19
10-330-535010 WaterSewer 2,500.00 2,834.07 0.00 -334.07 -13.36
E20 Utilities 40,272.00 32,697.72 0.00 7,574.28 18.81
10-330-540010 Building & Grounds Maint.8,644.00 5,392.63 -2,139.00 5,390.37 62.36
10-330-541020 Veh Maintenance 0.00 0.00 0.00 0.00 0.00
10-330-541030 Vehicle Wash 540.00 540.00 0.00 0.00 0.00
10-330-544040 Care Of Animals 42,000.00 28,007.08 0.00 13,992.92 33.32
10-330-546010 Clothing Expense 3,000.00 1,794.85 0.00 1,205.15 40.17
10-330-546020 Uniform Cleaning 100.00 0.00 0.00 100.00 100.00
10-330-547010 Equipment Maintenance 1,800.00 1,720.99 0.00 79.01 4.39
10-330-547020 Maintenance Agreements 1,656.00 1,500.00 0.00 156.00 9.42
10-330-547030 Radio Maintenance 700.00 0.00 0.00 700.00 100.00
E25 Repairs & Maintenance 58,440.00 38,955.55 -2,139.00 21,623.45 37.00
10-330-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
10-330-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
10-330-578069 Animal Shelter 0.00 0.00 0.00 0.00 0.00
E75 Capital Projects 0.00 0.00 0.00 0.00 0.00
330 Animal Control 600,785.17 473,166.49 -2,139.00 129,757.68 21.60
390 9-1-1 Police
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 20
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-390-501020 Salaries 765,641.65 604,651.17 0.00 160,990.48 21.03
10-390-501030 Holiday Pay 29,000.00 22,630.62 0.00 6,369.38 21.96
10-390-501050 Parttime(wo Benefits)0.00 514.41 0.00 -514.41 0.00
10-390-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00
10-390-501090 Overtime 15,814.00 17,563.15 0.00 -1,749.15 -11.06
10-390-501095 Overtime Straight Pay 500.00 88.66 0.00 411.34 82.27
10-390-502010 Social Security 62,038.10 46,666.36 0.00 15,371.74 24.78
10-390-502020 Group Health Insurance 157,153.93 114,583.25 0.00 42,570.68 27.09
10-390-502030 Retirement 159,758.26 110,598.30 0.00 49,159.96 30.77
10-390-502040 Workers Compensation 1,350.99 1,350.99 0.00 0.00 0.00
10-390-502050 Life Insurance 1,305.36 992.46 0.00 312.90 23.97
10-390-502060 Long Term Disability 2,142.66 1,628.00 0.00 514.66 24.02
10-390-502070 Employee Assistance Prgm 438.45 330.30 0.00 108.15 24.67
10-390-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00
E05 Personnel Services 1,195,143.40 921,597.67 0.00 273,545.73 22.89
10-390-511010 Advertising 200.00 31.72 0.00 168.28 84.14
10-390-512010 Printing 0.00 0.00 0.00 0.00 0.00
10-390-517010 Operational Supplies 5,000.00 798.94 0.00 4,201.06 84.02
E10 Materials & Supplies 5,200.00 830.66 0.00 4,369.34 84.03
10-390-520030 Dues And Publications 900.00 115.00 0.00 785.00 87.22
10-390-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00
10-390-520070 Training And Education 0.00 -12.00 0.00 12.00 0.00
10-390-522020 Professional Services 2,000.00 1,442.70 0.00 557.30 27.87
10-390-523010 Equipment Rentlease 100,000.00 80,100.28 1,620.00 18,279.72 18.28
E15 Contractual Services 102,900.00 81,645.98 1,620.00 19,634.02 19.08
10-390-534010 Telephone 150.00 0.00 0.00 150.00 100.00
E20 Utilities 150.00 0.00 0.00 150.00 100.00
10-390-546010 Clothing Expense 6,400.00 12.00 0.00 6,388.00 99.81
10-390-546020 Uniform Cleaning 0.00 0.00 0.00 0.00 0.00
10-390-547010 Equipment Maintenance 3,000.00 1,653.60 0.00 1,346.40 44.88
10-390-547020 Maintenance Agreements 25,000.00 17,101.50 3,220.50 4,678.00 18.71
10-390-547030 Radio Maintenance 4,000.00 1,960.00 0.00 2,040.00 51.00
E25 Repairs & Maintenance 38,400.00 20,727.10 3,220.50 14,452.40 37.64
10-390-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
390 9-1-1 Police 1,341,793.40 1,024,801.41 4,840.50 312,151.49 23.26
400 Fire Department
10-400-501020 Salaries 3,413,576.57 2,813,549.95 0.00 600,026.62 17.58
10-400-501030 Holiday Pay 267,630.97 240,770.40 0.00 26,860.57 10.04
10-400-501050 Parttime(wo Benefits)0.00 0.00 0.00 0.00 0.00
10-400-501080 Step-up Pay 28,000.00 22,830.00 0.00 5,170.00 18.46
10-400-501090 Overtime 30,000.00 26,082.81 0.00 3,917.19 13.06
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 21
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-400-501095 Overtime Straight Pay 32,000.00 22,403.42 0.00 9,596.58 29.99
10-400-502010 Social Security 53,115.63 41,657.12 0.00 11,458.51 21.57
10-400-502020 Group Health Insurance 591,688.25 466,018.13 0.00 125,670.12 21.24
10-400-502030 Retirement 1,639,063.50 1,319,293.27 0.00 319,770.23 19.51
10-400-502040 Workers Compensation 108,750.00 108,750.00 0.00 0.00 0.00
10-400-502050 Life Insurance 5,774.79 4,673.07 0.00 1,101.72 19.08
10-400-502060 Long Term Disability 9,511.67 7,683.43 0.00 1,828.24 19.22
10-400-502070 Employee Assistance Prgm 1,608.36 1,211.65 0.00 396.71 24.67
10-400-503010 Awards Program 1,000.00 633.21 0.00 366.79 36.68
E05 Personnel Services 6,181,719.74 5,075,556.46 0.00 1,106,163.28 17.89
10-400-511010 Advertising 150.00 119.42 0.00 30.58 20.39
10-400-511020 Postage 300.00 177.77 0.00 122.23 40.74
10-400-512010 Printing 1,250.00 1,038.18 0.00 211.82 16.95
10-400-512020 Copies 200.00 0.00 0.00 200.00 100.00
10-400-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00
10-400-513010 Office Supplies 1,800.00 867.77 0.00 932.23 51.79
10-400-514010 Gas 77,000.00 49,662.43 0.00 27,337.57 35.50
10-400-514020 Chemicals 2,000.00 638.14 0.00 1,361.86 68.09
10-400-514030 Small Tools 2,397.67 1,285.99 0.00 1,111.68 46.37
10-400-514040 Food 0.00 0.00 0.00 0.00 0.00
10-400-515040 First Aid Supplies 400.00 87.68 0.00 312.32 78.08
10-400-517010 Operational Supplies 8,180.00 5,534.10 0.00 2,645.90 32.35
E10 Materials & Supplies 93,677.67 59,411.48 0.00 34,266.19 36.58
10-400-520030 Dues And Publications 1,240.00 576.95 0.00 663.05 53.47
10-400-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00
10-400-520060 Wellness Program 0.00 0.00 0.00 0.00 0.00
10-400-520070 Training And Education 10,000.00 5,935.00 0.00 4,065.00 40.65
10-400-520080 Tuition Reimbursement 5,000.00 855.00 0.00 4,145.00 82.90
10-400-520085 Traing-Home Land Security 0.00 0.00 0.00 0.00 0.00
10-400-521040 Medical Claimsservices 2,700.00 2,227.25 0.00 472.75 17.51
10-400-522020 Professional Services 1,200.00 900.00 0.00 300.00 25.00
10-400-523010 Equipment Rentlease 750.00 0.00 0.00 750.00 100.00
10-400-524010 Trash Collections 250.00 0.00 0.00 250.00 100.00
10-400-529010 Special Events 6,000.00 5,682.18 0.00 317.82 5.30
10-400-529040 INACTIVE - Fire Hydrants 0.00 0.00 0.00 0.00 0.00
E15 Contractual Services 27,140.00 16,176.38 0.00 10,963.62 40.40
10-400-531010 Electricity 27,725.00 21,546.41 0.00 6,178.59 22.29
10-400-533010 Natural Gas 18,250.00 17,583.50 0.00 666.50 3.65
10-400-534010 Telephone 17,550.00 13,371.65 0.00 4,178.35 23.81
10-400-535010 WaterSewer 9,220.00 9,279.70 0.00 -59.70 -0.65
E20 Utilities 72,745.00 61,781.26 0.00 10,963.74 15.07
10-400-540010 Building & Grounds Maint.44,659.00 37,101.72 -519.78 8,077.06 18.09
10-400-541030 Vehicle Wash 0.00 0.00 0.00 0.00 0.00
10-400-546010 Clothing Expense 35,000.00 24,449.71 -10,638.22 21,188.51 60.54
10-400-546020 Uniform Cleaning 1,066.00 0.00 0.00 1,066.00 100.00
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 22
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-400-547010 Equipment Maintenance 18,000.00 5,169.11 0.00 12,830.89 71.28
10-400-547020 Maintenance Agreements 13,900.00 18,084.84 -8,294.61 4,109.77 29.57
10-400-547030 Radio Maintenance 7,000.00 1,179.70 0.00 5,820.30 83.15
E25 Repairs & Maintenance 119,625.00 85,985.08 -19,452.61 53,092.53 44.38
10-400-572010 Purchase Of Vehicles 0.00 0.00 0.00 0.00 0.00
10-400-572020 Purchase Of Equipment 0.00 0.00 24,924.00 -24,924.00 0.00
10-400-572021 Purchase of Equipment-ONE TIME 253,573.50 24,769.42 0.00 228,804.08 90.23
10-400-572060 Fire Grant Equipgear 0.00 0.00 0.00 0.00 0.00
10-400-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 253,573.50 24,769.42 24,924.00 203,880.08 80.40
400 Fire Department 6,748,480.91 5,323,680.08 5,471.39 1,419,329.44 21.03
500 Public Works
10-500-501020 Salaries 0.00 0.00 0.00 0.00 0.00
10-500-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00
10-500-501090 Overtime 0.00 0.00 0.00 0.00 0.00
10-500-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00
10-500-502010 Social Security 0.00 0.00 0.00 0.00 0.00
10-500-502020 Group Health Insurance 0.00 0.00 0.00 0.00 0.00
10-500-502030 Retirement 0.00 0.00 0.00 0.00 0.00
10-500-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00
10-500-502050 Life Insurance 0.00 0.00 0.00 0.00 0.00
10-500-502060 Long Term Disability 0.00 0.00 0.00 0.00 0.00
10-500-502070 Employee Assistance Prgm 0.00 0.00 0.00 0.00 0.00
E05 Personnel Services 0.00 0.00 0.00 0.00 0.00
10-500-511010 Advertising 0.00 0.00 0.00 0.00 0.00
10-500-511020 Postage 0.00 0.00 0.00 0.00 0.00
10-500-512010 Printing 0.00 0.00 0.00 0.00 0.00
10-500-512020 Copies 0.00 0.00 0.00 0.00 0.00
10-500-513010 Office Supplies 0.00 0.00 0.00 0.00 0.00
10-500-514040 Food 0.00 0.00 0.00 0.00 0.00
10-500-517010 Operational Supplies 0.00 0.00 0.00 0.00 0.00
E10 Materials & Supplies 0.00 0.00 0.00 0.00 0.00
10-500-520030 Dues And Publications 0.00 0.00 0.00 0.00 0.00
10-500-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00
10-500-520070 Training And Education 0.00 0.00 0.00 0.00 0.00
10-500-522020 Professional Services 0.00 0.00 0.00 0.00 0.00
10-500-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00
10-500-527010 Comm Serv Projects 0.00 0.00 0.00 0.00 0.00
E15 Contractual Services 0.00 0.00 0.00 0.00 0.00
10-500-534010 Telephone 0.00 0.00 0.00 0.00 0.00
E20 Utilities 0.00 0.00 0.00 0.00 0.00
10-500-547020 Maintenance Agreements 0.00 0.00 0.00 0.00 0.00
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 23
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
E25 Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00
10-500-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
10-500-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
500 Public Works 0.00 0.00 0.00 0.00 0.00
520 Plan & Protect Svcs-Admin
10-520-501020 Salaries 205,628.16 170,832.66 0.00 34,795.50 16.92
10-520-501040 Part-time (wbenefits)0.00 0.00 0.00 0.00 0.00
10-520-501050 Parttime(wo Benefits)0.00 0.00 0.00 0.00 0.00
10-520-501090 Overtime 0.00 0.00 0.00 0.00 0.00
10-520-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00
10-520-502010 Social Security 15,730.55 12,449.47 0.00 3,281.08 20.86
10-520-502020 Group Health Insurance 31,736.64 25,347.59 0.00 6,389.05 20.13
10-520-502030 Retirement 40,508.75 30,920.76 0.00 9,587.99 23.67
10-520-502040 Workers Compensation 524.91 524.91 0.00 0.00 0.00
10-520-502050 Life Insurance 347.76 284.01 0.00 63.75 18.33
10-520-502060 Long Term Disability 531.84 434.33 0.00 97.51 18.33
10-520-502070 Employee Assistance Prgm 88.80 66.89 0.00 21.91 24.67
10-520-503010 Awards Program 0.00 0.00 0.00 0.00 0.00
E05 Personnel Services 295,097.41 240,860.62 0.00 54,236.79 18.38
10-520-511010 Advertising 3.33 0.00 0.00 3.33 100.00
10-520-511020 Postage 200.00 65.88 0.00 134.12 67.06
10-520-512010 Printing 0.00 0.00 0.00 0.00 0.00
10-520-512020 Copies 0.00 0.00 0.00 0.00 0.00
10-520-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00
10-520-513010 Office Supplies 800.00 589.49 0.00 210.51 26.31
10-520-514010 Gas 20,000.00 9,287.79 0.00 10,712.21 53.56
10-520-514030 Small Tools 0.00 0.00 0.00 0.00 0.00
10-520-515040 First Aid Supplies 0.00 0.00 0.00 0.00 0.00
10-520-517010 Operational Supplies 196.67 196.67 0.00 0.00 0.00
E10 Materials & Supplies 21,200.00 10,139.83 0.00 11,060.17 52.17
10-520-520030 Dues And Publications 300.00 211.10 0.00 88.90 29.63
10-520-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00
10-520-520070 Training And Education 1,500.00 423.99 0.00 1,076.01 71.73
10-520-522020 Professional Services 3,650.00 3,562.95 0.00 87.05 2.38
E15 Contractual Services 5,450.00 4,198.04 0.00 1,251.96 22.97
10-520-534010 Telephone 0.00 0.00 0.00 0.00 0.00
E20 Utilities 0.00 0.00 0.00 0.00 0.00
10-520-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00
10-520-547020 Maintenance Agreements 1,000.00 550.46 0.00 449.54 44.95
E25 Repairs & Maintenance 1,000.00 550.46 0.00 449.54 44.95
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 24
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-520-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
520 Plan & Protect Svcs-Admin 322,747.41 255,748.95 0.00 66,998.46 20.76
521 Plan & Protect Svcs-Planning
10-521-501020 Salaries 51,891.84 46,452.28 0.00 5,439.56 10.48
10-521-501040 Part-time (wbenefits)0.00 0.00 0.00 0.00 0.00
10-521-501050 Parttime(wo Benefits)12,480.00 9,480.00 0.00 3,000.00 24.04
10-521-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00
10-521-501090 Overtime 0.00 0.00 0.00 0.00 0.00
10-521-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00
10-521-502010 Social Security 4,924.45 4,278.69 0.00 645.76 13.11
10-521-502020 Group Health Insurance 5,961.16 4,656.54 0.00 1,304.62 21.89
10-521-502030 Retirement 10,222.69 8,407.83 0.00 1,814.86 17.75
10-521-502040 Workers Compensation 86.05 86.05 0.00 0.00 0.00
10-521-502050 Life Insurance 87.36 71.34 0.00 16.02 18.34
10-521-502060 Long Term Disability 145.20 118.58 0.00 26.62 18.33
10-521-502070 Employee Assistance Prgm 22.20 16.72 0.00 5.48 24.68
10-521-503010 Awards Program 0.00 0.00 0.00 0.00 0.00
E05 Personnel Services 85,820.95 73,568.03 0.00 12,252.92 14.28
10-521-511010 Advertising 6,500.00 2,519.75 0.00 3,980.25 61.23
10-521-511020 Postage 1,500.00 479.52 0.00 1,020.48 68.03
10-521-512010 Printing 100.00 0.00 0.00 100.00 100.00
10-521-512020 Copies 100.00 0.00 0.00 100.00 100.00
10-521-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00
10-521-513010 Office Supplies 1,000.00 444.98 0.00 555.02 55.50
10-521-514040 Food 100.00 0.00 0.00 100.00 100.00
10-521-515040 First Aid Supplies 0.00 0.00 0.00 0.00 0.00
10-521-517010 Operational Supplies 2,000.00 88.70 0.00 1,911.30 95.57
E10 Materials & Supplies 11,300.00 3,532.95 0.00 7,767.05 68.73
10-521-520030 Dues And Publications 15,500.00 15,448.70 0.00 51.30 0.33
10-521-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00
10-521-520070 Training And Education 1,700.00 249.00 0.00 1,451.00 85.35
10-521-520080 Tuition Reimbursement 1,600.00 0.00 0.00 1,600.00 100.00
10-521-522020 Professional Services 0.00 0.00 0.00 0.00 0.00
10-521-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00
E15 Contractual Services 18,800.00 15,697.70 0.00 3,102.30 16.50
10-521-534010 Telephone 0.00 0.00 0.00 0.00 0.00
E20 Utilities 0.00 0.00 0.00 0.00 0.00
10-521-541030 Vehicle Wash 0.00 0.00 0.00 0.00 0.00
10-521-547020 Maintenance Agreements 1,400.00 1,161.75 155.28 82.97 5.93
E25 Repairs & Maintenance 1,400.00 1,161.75 155.28 82.97 5.93
10-521-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 25
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
521 Plan & Protect Svcs-Planning 117,320.95 93,960.43 155.28 23,205.24 19.78
522 Plan & Protect Svcs-MPO
10-522-501020 Salaries 106,803.34 87,363.36 0.00 19,439.98 18.20
10-522-501050 Parttime(wo Benefits)0.00 0.00 0.00 0.00 0.00
10-522-501090 Overtime 0.00 0.00 0.00 0.00 0.00
10-522-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00
10-522-502010 Social Security 8,170.45 6,602.74 0.00 1,567.71 19.19
10-522-502020 Group Health Insurance 18,528.02 9,668.77 0.00 8,859.25 47.82
10-522-502030 Retirement 21,230.20 13,128.84 0.00 8,101.36 38.16
10-522-502040 Workers Compensation 206.52 206.52 0.00 0.00 0.00
10-522-502050 Life Insurance 213.36 143.97 0.00 69.39 32.52
10-522-502060 Long Term Disability 352.32 237.59 0.00 114.73 32.56
10-522-502070 Employee Assistance Prgm 44.40 33.46 0.00 10.94 24.64
E05 Personnel Services 155,548.61 117,385.25 0.00 38,163.36 24.53
10-522-511010 Advertising 1,000.00 631.30 0.00 368.70 36.87
10-522-511020 Postage 400.00 86.92 0.00 313.08 78.27
10-522-512010 Printing 400.00 0.00 0.00 400.00 100.00
10-522-512020 Copies 50.00 0.18 0.00 49.82 99.64
10-522-513010 Office Supplies 1,000.00 154.17 0.00 845.83 84.58
10-522-514040 Food 200.00 64.57 0.00 135.43 67.72
10-522-517010 Operational Supplies 800.00 18.07 0.00 781.93 97.74
E10 Materials & Supplies 3,850.00 955.21 0.00 2,894.79 75.19
10-522-520030 Dues And Publications 1,000.00 664.65 0.00 335.35 33.54
10-522-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00
10-522-520070 Training And Education 2,500.00 2,038.44 0.00 461.56 18.46
10-522-522020 Professional Services 24,000.00 14,901.76 9,098.24 0.00 0.00
10-522-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00
E15 Contractual Services 27,500.00 17,604.85 9,098.24 796.91 2.90
10-522-534010 Telephone 0.00 0.00 0.00 0.00 0.00
E20 Utilities 0.00 0.00 0.00 0.00 0.00
10-522-541030 Vehicle Wash 0.00 0.00 0.00 0.00 0.00
10-522-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00
10-522-547020 Maintenance Agreements 1,400.00 325.12 0.00 1,074.88 76.78
10-522-547030 Radio Maintenance 0.00 0.00 0.00 0.00 0.00
E25 Repairs & Maintenance 1,400.00 325.12 0.00 1,074.88 76.78
10-522-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
522 Plan & Protect Svcs-MPO 188,298.61 136,270.43 9,098.24 42,929.94 22.80
530 Plan & Protect Svc-RedevGrant
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 26
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-530-501020 Salaries 57,138.01 47,428.87 0.00 9,709.14 16.99
10-530-501050 Parttime (wo Benefits)0.00 0.00 0.00 0.00 0.00
10-530-501090 Overtime 0.00 0.00 0.00 0.00 0.00
10-530-502010 Social Security 4,371.06 3,215.98 0.00 1,155.08 26.43
10-530-502020 Group Health Insurance 8,609.94 5,842.12 0.00 2,767.82 32.15
10-530-502030 Retirement 11,256.19 8,584.73 0.00 2,671.46 23.73
10-530-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00
10-530-502050 Life Insurance 105.84 78.17 0.00 27.67 26.14
10-530-502060 Long Term Disability 176.64 128.81 0.00 47.83 27.08
10-530-502070 Employee Assistance Prgm 33.30 25.09 0.00 8.21 24.65
E05 Personnel Services 81,690.98 65,303.77 0.00 16,387.21 20.06
10-530-511010 Advertising 300.00 0.00 0.00 300.00 100.00
10-530-511020 Postage 100.00 59.11 0.00 40.89 40.89
10-530-512010 Printing 50.00 32.00 0.00 18.00 36.00
10-530-512020 Copies 50.00 0.00 0.00 50.00 100.00
10-530-513010 Office Supplies 300.00 194.66 0.00 105.34 35.11
10-530-517010 Operational Supplies 300.00 10.50 0.00 289.50 96.50
E10 Materials & Supplies 1,100.00 296.27 0.00 803.73 73.07
10-530-520030 Dues And Publications 360.50 0.00 0.00 360.50 100.00
10-530-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00
10-530-520070 Training And Education 1,800.00 1,069.79 0.00 730.21 40.57
10-530-522020 Professional Services 2,500.00 540.00 0.00 1,960.00 78.40
10-530-528085 Fair Housing Assistance Prog 1,250.00 0.00 0.00 1,250.00 100.00
E15 Contractual Services 5,910.50 1,609.79 0.00 4,300.71 72.76
10-530-534010 Telephone 0.00 0.00 0.00 0.00 0.00
E20 Utilities 0.00 0.00 0.00 0.00 0.00
10-530-541030 Vehicle Wash 0.00 0.00 0.00 0.00 0.00
10-530-547020 Maintenance Agreements 289.50 185.82 0.00 103.68 35.81
E25 Repairs & Maintenance 289.50 185.82 0.00 103.68 35.81
10-530-550020 Neighborhood Reinvestment 45,000.00 27,849.76 0.00 17,150.24 38.11
10-530-550030 Old Town Projects 45,500.00 29,359.68 0.00 16,140.32 35.47
10-530-550031 Historic Preservation Grant 1,734.00 1,542.70 0.00 191.30 11.03
10-530-550035 Old Town Redev Committee 0.00 -15.00 0.00 15.00 0.00
10-530-550037 Historic Preservation Comm 1,000.00 171.00 0.00 829.00 82.90
10-530-550050 Neighb Stablization Prog 105,516.24 27.00 0.00 105,489.24 99.97
10-530-550060 MSP 1,105,349.09 757,464.27 280,475.19 67,409.63 6.10
10-530-550090 Hazard Mitigation 217,664.81 217,664.81 0.00 0.00 0.00
E30 Other Operating Expenses 1,521,764.14 1,034,064.22 280,475.19 207,224.73 13.62
530 Plan & Protect Svc-RedevGrant 1,610,755.12 1,101,459.87 280,475.19 228,820.06 14.21
531 Plan & Protect Svcs-Build Reg
10-531-501020 Salaries 363,817.21 282,911.57 0.00 80,905.64 22.24
10-531-501060 Seasonal Salaries 18,710.58 5,753.00 0.00 12,957.58 69.25
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 27
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-531-501090 Overtime 2,849.42 6,246.55 0.00 -3,397.13 -119.22
10-531-501095 Overtime Straight Pay 630.00 191.76 0.00 438.24 69.56
10-531-502010 Social Security 29,529.55 21,468.57 0.00 8,060.98 27.30
10-531-502020 Group Health Insurance 54,594.03 39,325.57 0.00 15,268.46 27.97
10-531-502030 Retirement 68,404.76 40,546.93 0.00 27,857.83 40.72
10-531-502040 Workers Compensation 6,952.84 6,952.84 0.00 0.00 0.00
10-531-502050 Life Insurance 580.83 428.74 0.00 152.09 26.18
10-531-502060 Long Term Disability 972.93 718.23 0.00 254.70 26.18
10-531-502070 Employee Assistance Prgm 157.11 117.49 0.00 39.62 25.22
E05 Personnel Services 547,199.26 404,661.25 0.00 142,538.01 26.05
10-531-511010 Advertising 353.65 263.65 0.00 90.00 25.45
10-531-511020 Postage 2,500.00 2,166.70 0.00 333.30 13.33
10-531-512010 Printing 700.00 632.52 0.00 67.48 9.64
10-531-512020 Copies 10.00 0.00 0.00 10.00 100.00
10-531-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00
10-531-513010 Office Supplies 993.35 545.57 0.00 447.78 45.08
10-531-514030 Small Tools 300.00 216.61 0.00 83.39 27.80
10-531-515040 First Aid Supplies 30.00 0.00 0.00 30.00 100.00
10-531-517010 Operational Supplies 2,695.00 2,290.27 0.00 404.73 15.02
E10 Materials & Supplies 7,582.00 6,115.32 0.00 1,466.68 19.34
10-531-520030 Dues And Publications 1,500.00 1,055.99 0.00 444.01 29.60
10-531-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00
10-531-520070 Training And Education 2,500.00 1,063.00 0.00 1,437.00 57.48
10-531-522020 Professional Services 0.00 0.00 0.00 0.00 0.00
10-531-522021 Abatement 18,500.00 15,057.62 3,500.00 -57.62 -0.31
10-531-522022 Demo 16,500.00 0.00 0.00 16,500.00 100.00
10-531-522070 Legal Services 0.00 0.00 0.00 0.00 0.00
10-531-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00
10-531-529020 Historic Preservation Com 0.00 0.00 0.00 0.00 0.00
E15 Contractual Services 39,000.00 17,176.61 3,500.00 18,323.39 46.98
10-531-534010 Telephone 0.00 0.00 0.00 0.00 0.00
E20 Utilities 0.00 0.00 0.00 0.00 0.00
10-531-541030 Vehicle Wash 545.00 545.00 0.00 0.00 0.00
10-531-546010 Clothing Expense 953.00 953.00 0.00 0.00 0.00
10-531-547010 Equipment Maintenance 60.00 0.00 0.00 60.00 100.00
10-531-547020 Maintenance Agreements 1,500.00 963.28 155.28 381.44 25.43
10-531-547030 Radio Maintenance 0.00 0.00 0.00 0.00 0.00
E25 Repairs & Maintenance 3,058.00 2,461.28 155.28 441.44 14.44
10-531-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
531 Plan & Protect Svcs-Build Reg 596,839.26 430,414.46 3,655.28 162,769.52 27.27
532 Plan & Protect Svcs-Env Health
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 28
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-532-501020 Salaries 130,608.56 103,713.10 0.00 26,895.46 20.59
10-532-501060 Seasonal Salaries 3,957.00 427.00 0.00 3,530.00 89.21
10-532-501070 Stand-by Plan 0.00 0.00 0.00 0.00 0.00
10-532-501090 Overtime 220.00 0.00 0.00 220.00 100.00
10-532-501095 Overtime Straight Pay 60.00 0.00 0.00 60.00 100.00
10-532-502010 Social Security 10,315.69 7,647.03 0.00 2,668.66 25.87
10-532-502020 Group Health Insurance 21,485.14 15,660.28 0.00 5,824.86 27.11
10-532-502030 Retirement 25,785.05 18,771.99 0.00 7,013.06 27.20
10-532-502040 Workers Compensation 1,884.50 1,884.50 0.00 0.00 0.00
10-532-502050 Life Insurance 220.08 171.30 0.00 48.78 22.16
10-532-502060 Long Term Disability 363.60 283.76 0.00 79.84 21.96
10-532-502070 Employee Assistance Prgm 55.50 41.80 0.00 13.70 24.68
10-532-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00
E05 Personnel Services 194,955.12 148,600.76 0.00 46,354.36 23.78
10-532-511010 Advertising 145.00 0.00 0.00 145.00 100.00
10-532-511020 Postage 200.00 124.96 0.00 75.04 37.52
10-532-512010 Printing 50.00 0.00 0.00 50.00 100.00
10-532-512020 Copies 20.00 0.00 0.00 20.00 100.00
10-532-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00
10-532-513010 Office Supplies 1,000.00 462.40 0.00 537.60 53.76
10-532-514030 Small Tools 50.00 0.00 0.00 50.00 100.00
10-532-515030 Insect Control 0.00 0.00 0.00 0.00 0.00
10-532-515040 First Aid Supplies 30.00 0.00 0.00 30.00 100.00
10-532-517010 Operational Supplies 1,200.00 1,062.66 0.00 137.34 11.45
E10 Materials & Supplies 2,695.00 1,650.02 0.00 1,044.98 38.77
10-532-520030 Dues And Publications 880.00 345.00 0.00 535.00 60.80
10-532-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00
10-532-520070 Training And Education 800.00 678.00 0.00 122.00 15.25
10-532-521040 Medical Claimsservices 0.00 0.00 0.00 0.00 0.00
10-532-522020 Professional Services 1,155.00 157.50 997.50 0.00 0.00
10-532-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00
10-532-524020 Recycle Collectprocess 1,000.00 -1,091.48 0.00 2,091.48 209.15
10-532-524025 Glass Recycling 10,000.00 4,070.00 1,540.00 4,390.00 43.90
10-532-524026 Household Hazardous Waste 20,000.00 13,871.76 -12,659.35 18,787.59 93.94
10-532-524027 INACTIVE - Portable Recycling 0.00 0.00 0.00 0.00 0.00
10-532-524028 Misc Recycling 7,000.00 1,567.50 0.00 5,432.50 77.61
10-532-524030 Compost Services 212,000.00 176,666.70 35,333.34 -0.04 0.00
10-532-529010 Special Events 0.00 0.00 0.00 0.00 0.00
10-532-529020 Historic Preservation Com 0.00 0.00 0.00 0.00 0.00
E15 Contractual Services 252,835.00 196,264.98 25,211.49 31,358.53 12.40
10-532-534010 Telephone 0.00 0.00 0.00 0.00 0.00
E20 Utilities 0.00 0.00 0.00 0.00 0.00
10-532-540060 Cemetery Maintenance 25,000.00 20,257.72 4,010.00 732.28 2.93
10-532-540065 Cemetery Restoration 5,000.00 4,960.00 0.00 40.00 0.80
10-532-541030 Vehicle Wash 1,290.00 1,284.00 0.00 6.00 0.47
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 29
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-532-546010 Clothing Expense 300.00 265.96 0.00 34.04 11.35
10-532-547010 Equipment Maintenance 80.00 0.00 0.00 80.00 100.00
10-532-547020 Maintenance Agreements 1,200.00 838.85 155.28 205.87 17.16
10-532-547030 Radio Maintenance 0.00 0.00 0.00 0.00 0.00
E25 Repairs & Maintenance 32,870.00 27,606.53 4,165.28 1,098.19 3.34
10-532-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
532 Plan & Protect Svcs-Env Health 483,355.12 374,122.29 29,376.77 79,856.06 16.52
535 Public Works-Central Maintenan
10-535-501020 Salaries 331,324.54 272,306.28 0.00 59,018.26 17.81
10-535-501040 Part-time (wbenefits)0.00 0.00 0.00 0.00 0.00
10-535-501050 Parttime(wo Benefits)7,062.43 3,100.00 0.00 3,962.43 56.11
10-535-501070 Stand-by Plan 0.00 0.00 0.00 0.00 0.00
10-535-501090 Overtime 9,837.57 9,837.57 0.00 0.00 0.00
10-535-501095 Overtime Straight Pay 500.00 290.67 0.00 209.33 41.87
10-535-502010 Social Security 26,294.93 20,171.24 0.00 6,123.69 23.29
10-535-502020 Group Health Insurance 83,283.30 65,288.52 0.00 17,994.78 21.61
10-535-502030 Retirement 66,255.94 51,120.59 0.00 15,135.35 22.84
10-535-502040 Workers Compensation 4,715.54 4,715.54 0.00 0.00 0.00
10-535-502050 Life Insurance 561.12 457.62 0.00 103.50 18.45
10-535-502060 Long Term Disability 926.64 755.67 0.00 170.97 18.45
10-535-502070 Employee Assistance Prgm 177.60 133.80 0.00 43.80 24.66
10-535-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00
E05 Personnel Services 530,939.61 428,177.50 0.00 102,762.11 19.35
10-535-511010 Advertising 80.00 25.95 0.00 54.05 67.56
10-535-511020 Postage 50.00 0.94 0.00 49.06 98.12
10-535-512020 Copies 10.00 0.00 0.00 10.00 100.00
10-535-513010 Office Supplies 1,000.00 418.53 0.00 581.47 58.15
10-535-514011 Gas, Oil, & Antifreeze 0.00 0.00 0.00 0.00 0.00
10-535-514030 Small Tools 7,000.00 3,838.55 0.00 3,161.45 45.16
10-535-517010 Operational Supplies 8,000.00 4,796.16 0.00 3,203.84 40.05
E10 Materials & Supplies 16,140.00 9,080.13 0.00 7,059.87 43.74
10-535-520030 Dues And Publications 0.00 0.00 0.00 0.00 0.00
10-535-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00
10-535-520070 Training And Education 2,000.00 199.00 0.00 1,801.00 90.05
10-535-521005 Tank Insurance 500.00 500.00 0.00 0.00 0.00
10-535-521040 Medical Claimsservices 0.00 0.00 0.00 0.00 0.00
10-535-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00
10-535-524010 Trash Collections 0.00 0.00 0.00 0.00 0.00
E15 Contractual Services 2,500.00 699.00 0.00 1,801.00 72.04
10-535-531010 Electricity 5,007.94 4,800.38 0.00 207.56 4.14
10-535-533010 Natural Gas 8,042.06 7,987.12 0.00 54.94 0.68
10-535-534010 Telephone 0.00 0.00 0.00 0.00 0.00
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 30
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-535-535010 WaterSewer 1,215.00 1,027.82 0.00 187.18 15.41
E20 Utilities 14,265.00 13,815.32 0.00 449.68 3.15
10-535-540010 Building & Grounds Maint.9,500.00 7,811.11 25.00 1,663.89 17.51
10-535-541010 Veh & Equip Parts Etc 419,500.00 334,879.19 0.00 84,620.81 20.17
10-535-546010 Clothing Expense 7,000.00 4,475.99 -3,106.29 5,630.30 80.43
10-535-547010 Equipment Maintenance 3,500.00 684.79 0.00 2,815.21 80.43
10-535-547020 Maintenance Agreements 3,500.00 2,371.55 52.80 1,075.65 30.73
10-535-547030 Radio Maintenance 500.00 0.00 0.00 500.00 100.00
E25 Repairs & Maintenance 443,500.00 350,222.63 -3,028.49 96,305.86 21.71
10-535-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
535 Public Works-Central Maintenan 1,007,344.61 801,994.58 -3,028.49 208,378.52 20.69
540 Public Works-Admin
10-540-501020 Salaries 188,433.84 159,927.28 0.00 28,506.56 15.13
10-540-501090 Overtime 0.00 0.00 0.00 0.00 0.00
10-540-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00
10-540-502010 Social Security 14,415.19 11,224.61 0.00 3,190.58 22.13
10-540-502020 Group Health Insurance 30,833.98 24,135.61 0.00 6,698.37 21.72
10-540-502030 Retirement 37,121.47 28,946.84 0.00 8,174.63 22.02
10-540-502040 Workers Compensation 567.94 567.94 0.00 0.00 0.00
10-540-502050 Life Insurance 309.12 258.40 0.00 50.72 16.41
10-540-502060 Long Term Disability 462.24 377.49 0.00 84.75 18.33
10-540-502070 Employee Assistance Prgm 66.60 50.17 0.00 16.43 24.67
E05 Personnel Services 272,210.38 225,488.34 0.00 46,722.04 17.16
10-540-511010 Advertising 0.00 0.00 0.00 0.00 0.00
10-540-511020 Postage 200.00 60.70 0.00 139.30 69.65
10-540-512010 Printing 200.00 97.00 0.00 103.00 51.50
10-540-512020 Copies 100.00 0.11 0.00 99.89 99.89
10-540-513010 Office Supplies 700.00 112.00 0.00 588.00 84.00
10-540-514010 Gas 128,500.00 104,779.42 0.00 23,720.58 18.46
10-540-514040 Food 1,000.00 697.68 0.00 302.32 30.23
10-540-517010 Operational Supplies 700.91 57.46 0.00 643.45 91.80
E10 Materials & Supplies 131,400.91 105,804.37 0.00 25,596.54 19.48
10-540-520030 Dues And Publications 1,000.00 600.20 0.00 399.80 39.98
10-540-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00
10-540-520070 Training And Education 1,968.32 836.52 0.00 1,131.80 57.50
10-540-522020 Professional Services 800.00 0.00 0.00 800.00 100.00
10-540-527010 Comm Serv Projects 0.00 0.00 0.00 0.00 0.00
E15 Contractual Services 3,768.32 1,436.72 0.00 2,331.60 61.87
10-540-534010 Telephone 0.00 0.00 0.00 0.00 0.00
E20 Utilities 0.00 0.00 0.00 0.00 0.00
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 31
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-540-547020 Maintenance Agreements 960.77 805.49 155.28 0.00 0.00
E25 Repairs & Maintenance 960.77 805.49 155.28 0.00 0.00
10-540-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
540 Public Works-Admin 408,340.38 333,534.92 155.28 74,650.18 18.28
541 Public Works-Engineering
10-541-501020 Salaries 662,630.75 553,313.20 0.00 109,317.55 16.50
10-541-501040 Part-time (wbenefits)0.00 0.00 0.00 0.00 0.00
10-541-501050 Parttime(wo Benefits)0.00 0.00 0.00 0.00 0.00
10-541-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00
10-541-501080 Step-up Pay 0.00 0.00 0.00 0.00 0.00
10-541-501090 Overtime 200.00 849.02 0.00 -649.02 -324.51
10-541-501095 Overtime Straight Pay 200.00 306.71 0.00 -106.71 -53.36
10-541-502010 Social Security 50,721.85 40,226.55 0.00 10,495.30 20.69
10-541-502020 Group Health Insurance 96,562.21 73,521.55 0.00 23,040.66 23.86
10-541-502030 Retirement 130,617.06 97,156.61 0.00 33,460.45 25.62
10-541-502040 Workers Compensation 1,204.70 1,204.70 0.00 0.00 0.00
10-541-502050 Life Insurance 1,100.40 903.90 0.00 196.50 17.86
10-541-502060 Long Term Disability 1,816.32 1,493.03 0.00 323.29 17.80
10-541-502070 Employee Assistance Prgm 244.20 183.96 0.00 60.24 24.67
10-541-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00
E05 Personnel Services 945,297.49 769,159.23 0.00 176,138.26 18.63
10-541-511010 Advertising 800.00 792.75 0.00 7.25 0.91
10-541-511020 Postage 800.00 180.17 0.00 619.83 77.48
10-541-512010 Printing 498.26 498.26 0.00 0.00 0.00
10-541-512020 Copies 75.00 0.04 0.00 74.96 99.95
10-541-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00
10-541-513010 Office Supplies 6,050.32 3,069.51 0.00 2,980.81 49.27
10-541-514030 Small Tools 200.00 0.00 0.00 200.00 100.00
10-541-514040 Food 150.00 116.69 0.00 33.31 22.21
10-541-515040 First Aid Supplies 50.00 33.93 0.00 16.07 32.14
10-541-515070 Const & Inspect Supplies 2,000.00 283.76 0.00 1,716.24 85.81
10-541-515080 Surveying Supplies 2,000.00 582.31 0.00 1,417.69 70.88
10-541-517010 Operational Supplies 1,201.42 1,201.42 0.00 0.00 0.00
E10 Materials & Supplies 13,825.00 6,758.84 0.00 7,066.16 51.11
10-541-520030 Dues And Publications 4,000.00 1,943.80 0.00 2,056.20 51.41
10-541-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00
10-541-520070 Training And Education 4,500.00 2,070.24 0.00 2,429.76 53.99
10-541-520080 Tuition Reimbursement 0.00 0.00 0.00 0.00 0.00
10-541-521040 Medical Claimsservices 0.00 0.00 0.00 0.00 0.00
10-541-522020 Professional Services 3,800.00 391.00 0.00 3,409.00 89.71
10-541-522055 Stormwater Compliance 1,500.00 1,111.03 0.00 388.97 25.93
E15 Contractual Services 13,800.00 5,516.07 0.00 8,283.93 60.03
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 32
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-541-534010 Telephone 1,000.00 338.02 0.00 661.98 66.20
E20 Utilities 1,000.00 338.02 0.00 661.98 66.20
10-541-541020 Veh Maintenance 0.00 0.00 0.00 0.00 0.00
10-541-541030 Vehicle Wash 1,000.00 967.00 0.00 33.00 3.30
10-541-546010 Clothing Expense 1,000.00 325.54 0.00 674.46 67.45
10-541-547010 Equipment Maintenance 1,500.00 843.12 0.00 656.88 43.79
10-541-547020 Maintenance Agreements 13,000.00 9,474.02 155.28 3,370.70 25.93
10-541-547030 Radio Maintenance 0.00 0.00 0.00 0.00 0.00
E25 Repairs & Maintenance 16,500.00 11,609.68 155.28 4,735.04 28.70
10-541-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
10-541-576031 Misc Stormwater Projects 0.00 0.00 0.00 0.00 0.00
10-541-576035 SidewalkGreenway-JCMG 0.00 0.00 0.00 0.00 0.00
E75 Capital Projects 0.00 0.00 0.00 0.00 0.00
541 Public Works-Engineering 990,422.49 793,381.84 155.28 196,885.37 19.88
542 Public Works-Street
10-542-501020 Salaries 1,010,882.92 840,155.13 0.00 170,727.79 16.89
10-542-501060 Seasonal Salaries 20,543.42 22,820.02 0.00 -2,276.60 -11.08
10-542-501070 Stand-by Plan 4,081.31 3,556.00 0.00 525.31 12.87
10-542-501090 Overtime 65,000.00 61,814.20 0.00 3,185.80 4.90
10-542-501095 Overtime Straight Pay 2,000.00 228.82 0.00 1,771.18 88.56
10-542-502010 Social Security 80,893.69 67,437.99 0.00 13,455.70 16.63
10-542-502020 Group Health Insurance 167,122.47 127,062.37 0.00 40,060.10 23.97
10-542-502030 Retirement 204,267.42 157,299.51 0.00 46,967.91 22.99
10-542-502040 Workers Compensation 26,942.26 26,942.26 0.00 0.00 0.00
10-542-502050 Life Insurance 1,700.04 1,395.27 0.00 304.77 17.93
10-542-502060 Long Term Disability 2,785.20 2,283.72 0.00 501.48 18.01
10-542-502070 Employee Assistance Prgm 521.70 393.02 0.00 128.68 24.67
10-542-503010 Awards Program 200.00 0.00 0.00 200.00 100.00
10-542-503020 Unemployment Compensation 250.00 0.00 0.00 250.00 100.00
E05 Personnel Services 1,587,190.43 1,311,388.31 0.00 275,802.12 17.38
10-542-511010 Advertising 306.83 306.83 0.00 0.00 0.00
10-542-511020 Postage 150.00 103.67 0.00 46.33 30.89
10-542-512010 Printing 52.48 0.00 0.00 52.48 100.00
10-542-512020 Copies 50.69 42.83 0.00 7.86 15.51
10-542-513010 Office Supplies 1,323.68 836.41 0.00 487.27 36.81
10-542-514020 Chemicals 475,000.00 469,701.42 -220,444.05 225,742.63 47.52
10-542-514030 Small Tools 8,696.48 6,096.47 0.00 2,600.01 29.90
10-542-514040 Food 1,037.84 1,037.84 0.00 0.00 0.00
10-542-515010 Stormwater Material 0.00 0.00 0.00 0.00 0.00
10-542-515020 Street Materials 274,750.00 185,276.21 -13,477.43 102,951.22 37.47
10-542-515040 First Aid Supplies 500.00 315.50 0.00 184.50 36.90
10-542-515060 Weed Control 1,500.00 1,489.50 0.00 10.50 0.70
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 33
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-542-515070 Const & Inspect Supplies 200.00 0.00 0.00 200.00 100.00
10-542-517010 Operational Supplies 5,000.00 4,196.04 0.00 803.96 16.08
E10 Materials & Supplies 768,568.00 669,402.72 -233,921.48 333,086.76 43.34
10-542-520030 Dues And Publications 584.00 527.00 0.00 57.00 9.76
10-542-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00
10-542-520070 Training And Education 2,068.00 437.39 0.00 1,630.61 78.85
10-542-521040 Medical Claimsservices 0.00 0.00 0.00 0.00 0.00
10-542-522020 Professional Services 15,000.00 13,504.00 880.00 616.00 4.11
10-542-523010 Equipment Rentlease 200.00 60.00 0.00 140.00 70.00
10-542-524010 Trash Collections 0.00 0.00 0.00 0.00 0.00
10-542-529070 Street Light Installation 0.00 0.00 0.00 0.00 0.00
E15 Contractual Services 17,852.00 14,528.39 880.00 2,443.61 13.69
10-542-531010 Electricity 25,000.00 20,975.22 0.00 4,024.78 16.10
10-542-531020 Street Lights 527,900.00 513,345.43 0.00 14,554.57 2.76
10-542-533010 Natural Gas 17,000.00 13,918.37 0.00 3,081.63 18.13
10-542-534010 Telephone 500.00 357.75 0.00 142.25 28.45
10-542-535010 WaterSewer 6,000.00 5,355.41 0.00 644.59 10.74
E20 Utilities 576,400.00 553,952.18 0.00 22,447.82 3.89
10-542-540010 Building & Grounds Maint.6,239.86 2,837.29 75.00 3,327.57 53.33
10-542-541030 Vehicle Wash 6,840.00 6,840.00 0.00 0.00 0.00
10-542-542010 Repairs - Stop Lights 10,000.00 6,995.16 0.00 3,004.84 30.05
10-542-542030 Signs & Marking Paint 35,000.00 31,749.86 0.00 3,250.14 9.29
10-542-546010 Clothing Expense 10,000.00 5,551.57 0.00 4,448.43 44.48
10-542-547010 Equipment Maintenance 2,806.24 2,510.50 0.00 295.74 10.54
10-542-547020 Maintenance Agreements 500.00 327.36 6.00 166.64 33.33
10-542-547030 Radio Maintenance 1,033.90 1,033.90 0.00 0.00 0.00
E25 Repairs & Maintenance 72,420.00 57,845.64 81.00 14,493.36 20.01
10-542-572010 Purchase Of Vehicles 0.00 0.00 0.00 0.00 0.00
10-542-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
10-542-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00
10-542-573050 Neighborhood Impr Projs 0.00 0.00 0.00 0.00 0.00
10-542-573060 Sidewalk Rep Program 0.00 0.00 0.00 0.00 0.00
10-542-573061 Street Crack Sealing 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
542 Public Works-Street 3,022,430.43 2,607,117.24 -232,960.48 648,273.67 21.45
700 Transfers & Subsidies
10-700-590050 Transfer To Tif Fund 4,000.00 1,515.57 0.00 2,484.43 62.11
10-700-590070 Airport Subsidy 170,789.16 170,789.16 0.00 0.00 0.00
10-700-590075 Transit Subsidy 363,990.70 363,990.70 0.00 0.00 0.00
10-700-590080 Transfer To Amb Serv 0.00 0.00 0.00 0.00 0.00
E80 Transfers Out 538,779.86 536,295.43 0.00 2,484.43 0.46
700 Transfers & Subsidies 538,779.86 536,295.43 0.00 2,484.43 0.46
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 34
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
900 CapitalVehicleEquipment
10-900-571010 Capvehclequip-city Admin 0.00 0.00 0.00 0.00 0.00
10-900-571020 Capvhcleqp-code Enf-adm 0.00 0.00 0.00 0.00 0.00
10-900-571030 Capvhcleqp-bldg Regs 0.00 0.00 0.00 0.00 0.00
10-900-571040 Capvhcleqp-envir Health 0.00 0.00 0.00 0.00 0.00
10-900-571050 Capvhcleqp-p & Transp-adm 0.00 0.00 0.00 0.00 0.00
10-900-571060 Capvhcleqp-pub Works-adm 0.00 0.00 0.00 0.00 0.00
10-900-571070 Capvhcleqp-engineering 0.00 0.00 0.00 0.00 0.00
10-900-571080 Capvhcleqp-street 0.00 0.00 0.00 0.00 0.00
10-900-571090 Capvhcleqp-police 0.00 0.00 0.00 0.00 0.00
10-900-571100 Capvhcleqp-fire 0.00 0.00 0.00 0.00 0.00
10-900-571110 Capvhcleqp-animal Rescue 0.00 0.00 0.00 0.00 0.00
10-900-571120 Capvhcleqp-central Maint 0.00 0.00 0.00 0.00 0.00
10-900-571130 Capvhcleqp-airport 0.00 0.00 0.00 0.00 0.00
10-900-571140 Capvhcleqp-contingency 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
900 CapitalVehicleEquipment 0.00 0.00 0.00 0.00 0.00
990 Capital Projects
10-990-577042 Mo Blvd Sidewalks 75,447.33 81,464.83 0.00 -6,017.50 -7.98
10-990-577044 Water Street @ Lohman Landing 465,460.00 0.00 308,969.51 156,490.49 33.62
10-990-577045 Clay Street Plaza 72,800.00 0.00 72,800.00 0.00 0.00
10-990-577046 Hwy 54 & Stadium Interchange 787,707.00 28,591.91 57,528.44 701,586.65 89.07
E75 Capital Projects 1,401,414.33 110,056.74 439,297.95 852,059.64 60.80
990 Capital Projects 1,401,414.33 110,056.74 439,297.95 852,059.64 60.80
Expense Expense 33,088,757.26 25,219,603.68 807,089.88 7,062,063.70 21.34
GL - Trial Balance by Acct Type and Full Acct Number (09/08/2014 - 10:24 AM)Page 35
FUND BALANCE CALCULATION
FYE 13 Unassigned General Fund Balance 4,944,983.00$ Per Audited CAFR
Supplemental Appropriation (50,000.00)$ Bill 2013-105 Ordinance 15204 - ALPLA Settlement
Supplemental Appropriation (100,000.00)$ Bill 2013-133 Ordinance 15231 - Replenish Funds Used for Street Chemicals
Supplemental Appropriation (200,000.00)$ Bill 2014-17 Ordinance 15272 - Replenish Funds Used for Street Chemicals
Supplemental Appropriation (14,220.16)$ Bill 2014-39 Ordinance 15294 - Execute Defense Sharing Agreement with Cole County
Supplemental Appropriation (25,000.00)$ Bill 2014-49 Ordinance 15297 - Replenish Funds Used for Street Chemicals
Estimated FY14 Fund Balance 4,555,762.84$
Unreserved Fund Balance Percentage 15.88%Based on original budget of $28,688,000
Tax Period
Due Date to
City Total Lodging Tax JCCVB (3/7)
JCCVB/Tourism Fund
(4/7)
May-11 6/20/11 91,258.41 38,328.53 51,104.71
Jun-11 7/20/11 101,479.82 42,621.54 56,828.68
Jul-11 8/20/11 88,392.47 37,124.82 49,499.80
Aug-11 9/20/11 73,144.02 30,720.48 40,960.66
Sep-11 10/20/11 103,618.61 43,519.80 58,026.44
Oct-11 11/20/11 105,531.99 44,323.44 59,097.91
Nov-11 12/20/11 66,556.88 27,953.89 37,271.85
Dec-11 1/20/12 52,204.97 21,926.07 29,234.80
Jan-12 2/20/12 65,645.72 27,571.20 36,761.61
566.37 Interest Received
Feb-12 3/20/12 85,143.89 35,760.45 47,680.56
383.96 4/2012 Interest Received
Mar-12 4/20/12 81,904.23 34,399.77 45,866.38
636.05 5/2012 Interest Received
(8.11) 5/2012 Service Charge
Apr-12 5/20/12 103,406.71 43,430.82 57,907.76
685.97 6/2012 Interest Received
(7.25) 6/2012 Service Charge
May-12 6/20/12 89,713.24 37,679.58 50,239.40
785.01 7/2012 Interest Received
(7.25) 7/2012 Service Charge
Jun-12 7/20/12 86,753.72 36,436.56 48,582.08
832.99 8/2012 Interest Received
(7.25) 8/2012 Service Charge
Jul-12 8/20/12 89,904.69 37,759.97 50,346.63
Aug-12 9/20/12 76,708.71 32,217.66 42,956.88
887.55 9/2012 Interest Received
(7.25) 9/2012 Service Charge
987.59 10/2012 Interest Received
(7.50) 10/2012 Service Charge
Sep-12 10/20/12 109,335.16 45,920.77 61,227.69
1,011.18 11/2012 Interest Received
(7.00) 11/2012 Service Charge
Oct-12 11/20/12 109,059.34 45,804.92 61,073.23
45,804.92 JCCVB 3/7 Check Deposited in Error
1,166.54 12/2012 Interest Received
(7.50) 12/2012 Service Charge
Nov-12 12/20/12 69,756.75 29,297.84 39,063.77
(45,804.92) Correction of Deposit Error
1,185.18 1/2013 Interest Received
(7.33) 1/2013 Service Charge
Dec-12 1/20/13 55,126.67 23,153.20 30,870.94
1,108.23 2/2013 Interest Received
(7.35) 2/2013 Service Charge
Jan-13 2/20/13 84,295.92 35,404.29 47,205.71
1,271.02 3/2013 Interest Received
(8.28) 3/2013 Service Charge
Feb-13 3/20/13 84,199.16 35,363.65 47,151.53
1,297.26 4/2013 Interest Received
(8.28) 4/2013 Service Charge
Mar-13 4/20/13 98,008.06 41,163.39 54,884.51
1,413.79 5/2013 Interest Received
(7.37) 5/2013 Service Charge
Apr-13 5/20/13 100,022.48 42,009.44 56,012.59
1,450.30 6/2013 Interest Received
(8.56) 6/2013 Service Charge
(10,000.00) Ck #50 - C H Johnson Consulting
May-13 6/20/13 97,602.44 40,993.02 54,657.37
1,570.41 7/2013 Interest Received
(8.45) 7/2013 Service Charge
(1,187.09) Ck #1001 - C H Johnson Consulting
Tax Period
Due Date to
City Total Lodging Tax JCCVB (3/7)
JCCVB/Tourism Fund
(4/7)
Jun-13 7/20/13 92,796.57 38,974.56 51,966.08
1,620.41 8/2013 Interest Received
(8.45) 8/2013 Service Charge
(33.25) Ck #1002 - City of Jefferson - RFP Ad
(15,000.00) Ck #1003 - C H Johnson Consulting
(10,000.00) Ck #1004 - C H Johnson Consulting
Jul-13 8/20/13 93,352.06 39,207.87 52,277.15
1,606.48 9/2013 Interest Received
(8.79) 9/2013 Service Charge
(5,000.00) Ck #1005 - C H Johnson Consulting
Aug-13 9/20/13 89,778.97 37,707.17 50,276.22
1,726.08 10/2013 Interest Received
(8.45) 10/2013 Service Charge
(3,000.00) Ck #1006 - C H Johnson Consulting
Sep-13 10/20/13 108,879.17 45,729.25 60,972.34
1,728.36 11/2013 Interest Received
(8.45) 11/2013 Service Charge
Oct-13 11/20/13 120,248.83 50,504.51 67,339.34
1,864.47 12/2013 Interest Received
(8.28) 12/2013 Service Charge
Nov-13 12/20/13 84,253.54 35,386.49 47,181.98
1,918.75 1/2014 Interest Received
(8.28) 1/2014 Service Charge
Dec-13 1/20/14 63,745.74 26,773.21 35,697.61
1,807.90 2/2014 Interest Received
(8.28) 2/2014 Service Charge
Jan-14 2/20/14 92,051.62 38,661.68 51,548.91
(1,562.61) Ck #1007 - C H Johnson Consulting
2,078.72 3/2014 Interest Received
(8.45) 3/2014 Service Charge
Feb-14 3/20/14 80,825.68 33,946.79 45,262.38
2,052.68 4/2014 Interest Received
(8.28) 4/2014 Service Charge
Mar-14 4/30/14 106,553.94 44,752.65 59,670.21
2,198.76 5/2014 Interest Received
(8.29) 5/2014 Service Charge
Apr-14 5/20/14 104,278.69 43,797.05 58,396.07
2,203.13 6/2014 Interest Received
(8.29) 6/2014 Service Charge
May-14 6/20/14 116,059.44 48,744.96 64,993.29
2,391.04 7/2014 Interest Received
(8.29) 7/2014 Service Charge
Jun-14 7/20/14 104,333.69 43,820.15 58,426.87
2,457.38 8/2014 Interest Received
(8.29) 8/2014 Service Charge
Jul-14 8/20/14 98,901.39 41,538.58 55,384.78
Total 3,524,833.39 1,480,430.02 1,970,793.73
average monthly amount for 4 cent lockbox fund 50,612.99$
2014 Occupancy 2013 Occupancy 2012 Occupancy
January 49.20%45.30%38.20%
February 56.00%52.90%49.80%
March 59.30%52.90%54.90%
April 63.70%64.10%53.90%
May 64.70%56.80%53.70%
June 63.70%55.70%53.10%
July 59.70%58.50%51.40%
August 55.80%47.00%
September 63.00%59.30%
October 65.90%59.30%
November 52.40%43.40%
December 38.80%33.00%
COMPARATIVE OCCUPANCY RATE
Tab 2 - Multi-Segment Currency: USD - US Dollar
Missouri Hotel & Lodging Association
For the month of: July 2014
Percent Change from July 2013 Percent Change from YTD 2013
2014 2013 2014 2013 2014 2013 Occ ADR RevPAR
Room
Rev
Room
Avail
Room
Sold 2014 2013 2014 2013 2014 2013 Occ ADR RevPAR
Room
Rev
Room
Avail
Room
Sold Census Sample Census Sample
United States 73.6 70.9 117.81 112.46 86.71 79.70 3.9 4.8 8.8 9.7 0.9 4.7 65.1 63.0 114.71 110.03 74.73 69.35 3.4 4.3 7.8 8.6 0.8 4.2 53181 30669 4957810 3557144
West North Central 72.3 68.9 95.18 90.48 68.80 62.35 4.9 5.2 10.3 11.6 1.1 6.0 59.5 57.2 89.57 86.15 53.26 49.29 3.9 4.0 8.1 9.3 1.2 5.1 4457 2535 344711 244206
Missouri 69.5 66.1 93.74 87.44 65.18 57.79 5.2 7.2 12.8 12.9 0.1 5.3 58.2 55.1 89.32 84.99 51.99 46.83 5.6 5.1 11.0 10.6 -0.4 5.2 1125 619 102136 70927
Kansas City, MO-KS 72.3 69.0 93.25 88.13 67.41 60.79 4.8 5.8 10.9 9.7 -1.1 3.6 63.0 58.6 90.20 86.91 56.83 50.92 7.6 3.8 11.6 11.3 -0.3 7.3 289 219 31869 26602
St Louis, MO-IL 74.8 70.9 99.57 90.90 74.46 64.48 5.4 9.5 15.5 15.3 -0.2 5.2 65.0 62.0 95.46 89.70 62.04 55.61 4.8 6.4 11.6 10.9 -0.6 4.2 325 228 37537 30418
Columbia, MO+64.4 65.9 81.68 76.35 52.64 50.28 -2.1 7.0 4.7 11.3 6.3 4.0 58.5 59.2 81.32 75.17 47.56 44.51 -1.2 8.2 6.8 10.2 3.1 1.8 38 29 3886 3253
Jefferson City, MO+59.7 58.4 72.83 67.85 43.47 39.65 2.1 7.3 9.6 9.6 0.0 2.1 59.5 55.2 74.63 68.26 44.39 37.68 7.8 9.3 17.8 19.4 1.3 9.2 15 11 1494 1063
Springfield, MO 67.4 61.5 77.33 72.19 52.09 44.37 9.6 7.1 17.4 13.6 -3.2 6.1 57.1 53.5 75.89 72.78 43.37 38.92 6.9 4.3 11.4 7.8 -3.2 3.4 66 43 5995 4209
Branson, MO 67.7 60.6 101.36 96.44 68.66 58.48 11.7 5.1 17.4 16.9 -0.4 11.2 42.6 37.7 92.78 88.66 39.51 33.41 13.0 4.6 18.3 15.7 -2.1 10.6 155 37 14156 5170
Lake of the Ozarks+65.5 64.8 113.10 110.61 74.02 71.66 1.0 2.3 3.3 3.4 0.1 1.1 46.0 45.9 97.63 95.67 44.89 43.88 0.3 2.0 2.3 2.8 0.4 0.7 38 10 2807 1433
Joplin, MO 69.6 61.4 75.21 71.69 52.35 44.03 13.3 4.9 18.9 18.9 0.0 13.3 58.3 53.1 69.99 68.55 40.84 36.43 9.8 2.1 12.1 12.1 0.0 9.8 34 23 2713 2225
A blank row indicates insufficient data.Source 2014 STR, Inc.
Participation
Occ %
Current Month - July 2014 vs July 2013
DISCLOSURE Destination Reports are publications of STR, Inc. (Reports containing only North American data) and STR Global Ltd (Reports containing worldwide data) and are intended solely for use by our paid subscribers. Reproduction or distribution of Destination Reports, in whole or part,
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and their contents.
RevPARADROcc %
Year to Date - July 2014 vs July 2013
RoomsRevPARPropertiesADR
Supersedes:
Financial Policy Guidelines
For:
City of Jefferson, Missouri
Review Responsibility: Finance Department
Annually or as needed
City Council
Review Scheduled:
Approval Needed:
Adopted: XXXX
Financial Policy Guidelines
City of Jefferson, Missouri
xxxx 2014
TABLE OF CONTENTS
lntroduction ••••••...•..•...•••.•••••••••••••••.••.•.•..••...•....•.••••..•••••••••••..••••.•.•••••.•..•.•..••••.•••••••.•••.•• 3
Revenue Policies •••••••••••••••••••••••••••••••••••••••••••••••••••.•••••••••••••••••••••••.•••.••••••••••••••••••••••••••• 3
Expenditure Policies •••••••.•••••.•.••.•••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• 7
Financial Planning Policies •••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••.••••••••••••..••••••••• lO
Purchasing Policies .....•.•••....................................••••••....................................•..•.•.....•.•. 13
Independent Audit Requirements .............................................................................. 14
Glossary •••••••••••••••••••••••••••••••••••••••••••••••••••••.••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• 14
2
INTRODUCTION
The City of Jefferson (City) has a variety of financial policies that can be found in many different
sources, including, City Council ordinances, city code, personnel manual, budget documents,
and comprehensive financial statements.
The following financial policies have been developed based on the Government Finance
Officers Association (GFOA) recommendations. GFOA recommends financial policies in the
following areas be developed by professional staff and formally adopted: Revenue,
Expenditure, and Financial Planning.
These adopted policies will be used to frame policy initiatives and will be summarized in the
budget document. These policies will be reviewed during the budget process. Professional staff
will review to ensure continued relevance and to identify any gaps that should be addressed
with new policies. The result of the review will be shared during the review of the proposed
budget.
The Charter of the City of Jefferson, Missouri, Article VII Financial Procedures, Section 7.1.7-
Establishing Financial Procedures states, "The fiscal affairs of the city shall be the responsibility
of the finance department. The head of the finance department shall be designated the fiscal
officer of the city. Qualifications, duties and powers of the fiscal officer shall be set by
ordinance." The adopted financial policies require compliance from all City Departments and
Commissions within the City.
Revenue Policies
Understanding the revenue sources is essential to planning. The revenue policies seek to
provide stability in order to avoid potential service disruptions caused by revenue shortfalls.
The revenue policies are broken down into the following:
a. Use of One-time Revenues-The City will discourage the use of one-time revenues for
ongoing expenditures.
b. Revenue Diversification-The City will encourage a diversity of revenue sources in
order to improve the ability to handle fluctuations in individual sources.
3
c. Uses of Unpredictable Revenue-The City will identify each major unpredictable
revenue source and the aspects of the revenue source that make the revenue
unpredictable.
d. Fees and Charges-Fees and charges are reviewed annually in schedule Y of the City
Code.
1. Use of One-Time Revenues
Purpose: The one-time revenue policy provides guidance to minimize disruptive effects on
services due to non-recurrence of these sources.
Defined: One-Time revenues are revenues that cannot be relied on in future budget periods.
One-time revenues may be available for more than one year (e.g., a three year grant), but are
expected to be non-recurring. One-time revenues may be used for start-up costs, stabilization
(e.g., to cover expenditures that temporarily exceed revenues), early debt retirement, and
capital purchases. Uses that add to the on-going expenditure base will be carefully reviewed
and minimized, e.g., capital expenditures that significantly increase ongoing operating expenses
without sustainable and offsetting long-term revenue plan.
Examples of one-time revenues include:
• Infrequent sales of government assets
• Bond refunding savings
• Infrequent revenues from development
• Grants when the approval/authorization of the grant is reevaluated on a periodic basis, the
money received is based on funding availability and/or performance. Attachment A is the
internal policy and procedures that guide the City when applying for and accepting grants as
well as the financial responsibilities after grant acceptance.
Summary: Compliance will be reviewed periodically.
2. Revenue Diversification
Purpose: The revenue diversification policy encourages a diversity of revenue sources in order
to improve the ability to handle fluctuations in individual sources and to maintain needed
services during periods of declining economic activity.
An analysis of revenue sources will be conducted on a regular basis. The results of the analysis
will be provided to the City Council for review with the City Council providing direction or
action(s) required of the staff.
4
Examples of what the analysis could include are:
• Address the sensitivity of revenues to changes in rates
• Fairness of the tax or fee
• Administrative aspects of the revenue source
Summary: Approach to implementing this policy will be reviewed periodically. Diversity of
revenue sources can affect the relative tax burden on different stakeholders.
3. Use of Unpredictable Revenues
Purpose: Unpredictable revenues cannot be relied on as to the level of revenue they will
generate. Particularly with major revenue sources, it is important to consider how significant
variation in revenue receipts will affect the City's outlook and ability to operate programs in the
current and future budget periods.
The City will identify each major unpredictable revenue source and the aspects of the revenue
source that make the revenue unpredictable and how these revenues will be used. The City
will identify the expected or normal degree of variation of the revenue source as well as
identify in advance a set of tentative actions to be taken if one or more of the revenue sources
generates higher or lower than projected. The tentative actions will be publicly discussed and
used in budget decision making.
Unpredictable revenues are often used to fund ongoing programs. The City's financial plan will
take into account the unpredictable nature of the revenues identified. A specific allocation
contingency plan may become increasingly necessary as the size of the predictability of the
revenue sources increases.
Examples of unpredictable revenues include:
• Intergovernmental revenues
• Interest income
• Sales taxes
• Revenues subject to future judicial rulings
• Property Taxes subject to assessed values as established by the County Assessors of Cole
and Callaway Counties
Summary: The tentative actions will be reviewed annually.
5
4. Charges and Fees
Purpose: The charge and fee policy requires identification of both the cost of the program and
the portion of the cost that will be recovered through fees and charges.
Defined: Certain services provide a benefit to a particular group; the City will consider charges
and fees on the direct recipients of those groups that receive benefits from such services.
Policy:
a) Consider applicable laws and statutes before the implementation of specific fees and
charges, specifically Missouri's Hancock Amendment (Article X Sections 18-24).
b) Identify the factors (affordability, pricing history, inflation, service delivery alternatives, and
available efficiencies) to be taken into account when pricing.
c) State whether the intention is to recover the full cost. If the full cost is not recovered,
provide an explanation of the rationale for the deviation.
d) Outline considerations that might influence pricing decisions. Examples include: the need to
regulate demand, the desire to subsidize a certain product, competition with private
businesses, economic development, elasticity of demand for the service, and visibility of the
service to the community.
e) How the charges and fees will be levied and collected will be considered.
f) Calculate the full cost of providing the service in order to provide a basis for setting the
charge or fee. This would include direct and indirect costs. Examples of indirect costs
include:
i. Payroll processing
ii. Accounting services
iii. Computer usage
g) Associated costs of collection need to be addressed.
h) Review and update charges and fees periodically. Some factors to include in the review
could be:
i. Impact of inflation
ii. Cost increases
iii. Adequacy of cost recovery
iv. Use of services
v. Competitiveness of current rates
i) Utilize long-term forecasting in ensuring that charges and fees anticipate future costs in
providing the service.
j) Provide information on charges and fees to the public.
6
Summary: A suggested tool for calculating service cost is Activity Based Costing. This costing
method assigns costs to the activities required to deliver a service and can be more accurate
than traditionally costing methods.
All fees and charges will be reviewed periodically. Stakeholders will be given the opportunity
to provide input into formation of the policies. Charges and fees will be identified in other
government documents, including planning and management reports. Reasons for not
recovering full costs will be identified and explained.
Expenditure Policies
Prudent expenditure planning and accountability will ensure fiscal stability. The expenditure
policies will be broken down into the following:
a. Debt Capacity, Issuance, and Management-The City will specify appropriate uses for
debt and identifies the maximum amount of debt and debt service that should be
outstanding at any given time.
b. Reserve or Stabilization Accounts-The City will maintain a prudent level of financial
resources to protect against the need to reduce service levels or raise taxes and fees
due to temporary revenue shortfalls or unpredicted one-time expenditures.
c. Operating/Capital Expenditure Accountability-The City will compare actual
expenditures to budgets periodically (e.g., quarterly) and decide on actions to bring the
budget into balance, if necessary.
1. Debt Capacity, Issuance, and Management
Purpose: Policies guiding the amount of debt that may be issued by the City will help ensure
that outstanding and planned debt levels do not exceed an amount that can be supported by
the existing and projected tax and revenue base.
Policy:
The City may issue general obligation bonds, revenue bonds, special obligation bonds, and
short-term notes and leases in accordance with applicable laws.
The City may issue refunding bonds for the purpose of refunding, extending or unifying the
whole or any part of its valid outstanding revenue bonds.
The City will limit long-term debt to only those capital projects that cannot be financed from
current revenue or other available sources and are a high priority of the City Council.
The City will follow a policy of full disclosure on every financial report and bond prospectus.
7
When the City finances capital projects by issuing bonds, it will repay the bonds within a period
not to exceed the expected useful life of the projects.
The City will manage its budget and financial affairs in such a way so as to ensure continued
high bond ratings.
Bonds shall be issued in accordance with Missouri and Federal law. Two sections of the
Missouri Constitution address debt limits for the City. Article VI, Sections 26(b) and (c) of the
Missouri Constitution provides, with a vote of four-sevenths of qualified electors voting at a
general municipal election day, primary or general election day or two-thirds for all other
elections, 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. Article VI, Sections 26(d) and (e) of the Missouri
Constitution provides, with a vote of four-sevenths of qualified electors voting at a general
municipal election day, primary or general election day or two-thirds for all other elections, a
city may become indebted an additional10 percent of the value of taxable tangible property of
the City for lawful purposes.
Industrial revenue bonds will be issued upon City Council approval and for purposes allowed in
Chapter 100 of the Revised Missouri Statutes.
Revenue bond issuance requires the City to set aside assets which are treated as restricted
assets to serve as security for the payment of debt service costs on outstanding revenue bonds,
for replacement reserves, for contingencies and for the periodic accumulation of funds to pay
semi-annual bond interest and annual principal due during the next fiscal year.
The City has available to it several economic development incentives. Some of those incentives
allow for the City to take on debt and the debt capacity may be affected by the use of those
incentives. Economic Development tools will be considered in accordance with this policy and
Chapter 25 Article XII of the City Code.
2. Reserve or Stabilization Accounts
Purpose: To provide guidelines to the City Council and staff for establishing, maintaining and
performing an annual review of the minimum and target fund balance reserves.
Background: A minimum General Fund reserve policy is generally considered a prudent and
conservative fiscal policy to deal with unforeseen situations and long-term financial planning.
Some examples of unforeseen situations include, but are not limited to:
• Unfunded Federal/State or other mandates
• Economic downturn
8
• Revenue shortfall
Credit rating agencies continually monitor the levels of unassigned fund balance in a
government's General fund when evaluating the government's creditworthiness and assigning a
credit rating to a government's debt issuance.
Policy:
The City calculates an unreserved, undesignated General Fund balance at a minimum of 17% of
expenditures as originally adopted for the General Fund budget. These funds will be used to
avoid cash flow interruptions, generate interest income, and reduce need for short-term
borrowing. All other funds, if they are not subsidized by other funds, shall maintain a minimum
10% fund balance. (e.g., Wastewater Fund, Parking Fund)
The reserves shall be used when approved by formal City Council action.
Some examples of situations when approval by formal City Council action is required include,
but are not limited to:
• Large one-time cost.
• Unanticipated budgetary shortfall.
• To mitigate service impacts during a significant economic downturn in the economy or a
significant and unexpected loss of revenue.
• Catastrophic event or natural disaster that threatens the safety of persons and property
within the City.
• City sustains unexpected liabilities created by Federal, State, or other mandates out of the
City's control.
In any fiscal year the General Fund reserve balance is required to be used or is not achieved, the
City Administrator and Finance Director shall present to the City Council a strategy to meet the
fund balance reserve level within 2 fiscal years.
Staff shall ensure that the provisions of this policy are effectively implemented. If it is
determined that there is a conflict between this policy and other more specific governing
policies involving the operating budget, this shall be brought to the attention of the City
Administrator and the Finance Director who will determine the appropriate course of action.
The Transit and Airport funds have historically been subsidized from the General Fund. The
fiscal year ending balance in both funds is made available for Transit and Airport operations for
the next fiscal year. The City will not calculate an unreserved, undesignated fund balance
amount for these two funds until such time as there is not a subsidy from the General Fund.
9
Generally, the City will strive to not have one fund subsidize another fund.
Summary: Compliance to the Fund Balance Reserve Policy will be examined on an annual basis.
3. Operating/Capital Expenditure Accountability
Purpose: To ensure mechanisms are in place to ensure compliance with the adopted budget
while allowing the City to detect and correct significant deviation if it occurs.
Policy:
The Finance Director is responsible for maintaining a system of control to ensure that
expenditures do not exceed budgetary appropriations.
A report of the General Fund current year expenditures is provided on a monthly basis to the
City Finance Committee/Council, which is also available to the public.
All departments of the City have access to run a monthly budget vs. actual report at any time.
The Finance Department will analyze the expenditure of each department on a quarterly basis
and inform each Department Director whose expenditures appear to be exceeding the adopted
budget. During preparation of mid-year projections, the Finance Department will notify all
Department Directors and the City Administrator whose budgets are likely to be exceeded for
further direction.
Summary: A department will not exceed its approved overall budget without authorization
from the City Administrator. The Director of each department will be held responsible and
accountable for the expenditures of his/her department. The Finance Director through timely
reports and analysis, keep Department Directors and elected officials informed of any possible
budget problems.
Financial Planning Policies
Financial planning policies address both the need for a long-term view and the fundamental
principle of a balanced budget. The financial planning policies will be broken down into the
following:
a. Balanced Budget-The City's policies define a balanced operating budget, commitment
to a balanced budget under normal circumstances, and require disclosure when a
deviation from a balanced operating budget is planned or when it occurs.
b. Long-Range Planning-The City's policies support a financial planning process that
assesses the long-term financial implications of current and proposed operating and
10
capital budgets, budget policies, cash management and investment policies, programs
and assumptions.
c. Asset Inventory-The City's policies require an inventory and an assessment the
condition of all major capital assets.
1. Balanced Budget
Purpose: To ensure mechanisms are in place to ensure compliance with the adopted budget
while allowing the City to detect and correct significant deviation if it occurs.
Policy:
The Finance Director is responsible for maintaining a system of financial control to ensure that
expenditures do not exceed budgetary appropriations. A report of the General Fund current
year expenditures is provided on a monthly basis to the City Finance Committee/Council. All
departments of the City have access to run a monthly budget vs. actual report at any time. The
Finance Department will analyze the expenditure of each department on a quarterly basis and
inform each Department Director whose expenditures appear to be exceeding the adopted
budget. During preparation of mid-year projections, the Finance Department will notify all
Department Directors and City Administrator whose budgets are likely to be exceeded for
further direction.
Summary: The Director of each department shall be held responsible and accountable for the
expenditures of his/her department. The Finance Director through timely reports and analysis,
keep Department Directors and elected officials informed of any possible budget problems. A
department shall not exceed its approved budget without authorization from the City
Administrator.
2. Long-Range Planning
Purpose: To ensure the City assesses the long-term financial implications of current and
proposed operating and capital budgets, budget policies, cash management and investment
policies, programs and assumptions.
Policy:
The City will adopt a budget that includes a multi-year analysis. The multi-year analysis will
establish assumptions for revenues, expenditures and changes to fund balance over a five year
horizon. The assumptions will be evaluated periodically as part of the budget process.
11
3. Assetlnventory
Purpose: The capital assets of a government and the condition of the capital assets are critical
to the quality of services provided, and are important in determining whether the needs and
priorities of the stakeholders can be met.
Capital assets include major government facilities, infrastructure, equipment and networks that
enable the delivery of public sector services.
Policy:
The Finance Director will be responsible for maintaining a central inventory control system.
Capital assets are defined by the City Finance Director as assets with an estimated useful life in
excess of one year with a threshold of $10,000. The capitalization threshold for infrastructure
assets (e.g., roads, bridges, sidewalks, and similar items) is $10,000.
Capital assets for all fund types are recorded at cost or estimated historical cost where cost
could not be determined from available records. Donated fixed assets are recorded at their
estimated fair value at the date of donation. The cost of normal maintenance and repairs that
do not add to the value of the asset or materially extend the asset life are charged to
operations as they occur and are not included in the capital assets. Renewals and betterment
are capitalized over the remaining useful life of the related capital assets, as applicable.
Major outlays for capital assets and improvements are capitalized in proprietary funds as
projects are constructed. Interest incurred during construction is reflected in the capital value
of the asset. In addition, capital outlays for intangible assets are capitalized. Intangible assets
include easements with an indefinite life which are therefore, not being amortized.
Property, plant and equipment are depreciated using the straight line method over the
following estimated useful lives:
Buildings 10-50 years
Improvements other than buildings 7-10 years
Wastewater plant and system 40-50 years
Machinery and equipment 3-20 years
Furniture and fixtures 5-10 years
Motor Vehicles 2-15 years
12
Infrastructure:
Streets and stormwater drainage 35 years
Sidewalks and trails 30 years
Street I ighting 30 years
Traffic signals 20 years
The Finance Department capital asset inventory reports are distributed to each department
near the end of the City's fiscal year with instructions to proceed with their inventory. The
inventory reports are returned to the Finance Department as directed in the instructions.
When a department has indicated an asset has been transferred to another department, a
transfer sheet needs to be submitted to the Finance Department.
When a department has indicated an asset has been deleted, a deletion form needs to be
submitted to the Finance Department.
All capital assets deleted must have been declared surplus by the City Council.
On a yearly basis, or as needed, all departments shall submit to the purchasing agent reports
showing any property to be declared surplus. The purchasing agent shall submit a report to the
City Council informing them of the content of the departmental reports.
Summary: Annually conduct an inventory of all existing assets. Evaluate existing assets to
determine if they still provide the more appropriate method to deliver services. Allocate
sufficient funds in the multi-year capital plan and annual operations budget for condition
assessment, preventive maintenance, repair and replacement of capital assets in order to
continue the provision of services that contribute to public health, safety, and quality of life of
the public.
Purchasing Policies
Before the City makes any purchase or contract, or lets any contract for improvements, there
shall be given ample opportunity for competitive bidding.
Employees will be responsible for adhering to the City Purchasing Policy, approved by the City
Council. The current City Purchasing Policy can be found in City Code, Chapter 26A (Attachment
B).
13
Independent Audit Requirements
City Charter, Section 3.10 requires the City Council to provide for an independent audit of all
City accounts at least annually. The audit will be conducted by a certified public accountant or
firm of accountants who have no personal interest, direct or indirect, in the fiscal affairs of the
City government or any of its officers. A copy of the report prepared by a certified public
accountant or firm of such accountants shall be kept in the city clerk's office and shall be open
to public inspection.
GLOSSARY
Adopted Budget: Refers to the budget amount as originally approved by the City Council at the
beginning of the fiscal year.
Agency Fund: The City's agency fund is a clearing account for tax incremental financing. The
agency is custodial in nature and does not involve measurement of results of operations.
Appropriation: The legal authorizations made by the City Council (who approve department
budgets) to the departments, offices and agencies of the City, allowing the departments to
make expenditures and incur obligations for specific purposes within the amounts approved.
Balanced Budget: Annual financial plan in which expenses do not exceed revenues.
Budget (Operation): A plan of financial operation embodying an estimate of proposed
expenditures for a given period and the proposed means of financing them. Used without any
modifier, the term usually indicates a financial plan for a single fiscal year.
capital Assets: Assets of significant value and having a useful life of several years. Capital
Assets are also called Fixed Assets.
capital Outlays: Expenditures for the acquisition of capital assets.
capital Projects: Projects that purchase or construct capital assets. Typically a capital project
encompasses a purchase of land and/or the construction of a building or facility.
capital Projects Fund: Capital projects funds account for the acquisition and construction of
major capital facilities other than those financed by propriety funds and trust funds.
cash Management: Tracking and forecasting cash flow, and working with investment
personnel to develop an investment plan. Maintaining cash accounts and controlling their
disposition. Coordinating and controlling bank accounts.
14
Debt: An obligation resulting from the borrowing of money or from the purchase of goods and
services. Debt of governmental units includes bonds, time warrants, notes, and floating debt.
Debt Service: The amount of money necessary to pay interest on an outstanding debt.
Department: The Department is the primary unit in City operations. Each is managed by a
Department Director. Departments are generally composed of divisions which share a common
purpose or which perform similar duties.
Enterprise Fund: Enterprise funds account for operations that are financed and operated in a
manner similar to private enterprises, where the intent of the City is that the costs of providing
goods and services to the general public on a continuing basis be financed or recovered
primarily through user charges; or where the city has decided that periodic determination of
net income is appropriate for accountability purposes. The City of Jefferson uses enterprise
funds to account for wastewater, airport, parking, and transit operations.
Expenditures: Where accounts are kept on the accrual or modified accrual basis of accounting,
the cost of goods received or services rendered whether cash payments have been made or
not. When accounts are kept on a cash basis, expenditures are recognized only when the cash
payments for the above are made.
Expense: Charges incurred (whether paid immediately or unpaid) for operations, maintenance,
interest or other charges.
Fiscal Policy: A government's policy relating to budgeting of expenditures and revenues.
Fiscal Year: A 12-month period of time to which the annual budget applies and at the end of
which a governmental unit determines its financial position and the results of its operations.
The City of Jefferson has a fiscal year of November 1st through the following October 31st.
Fiduciary Funds: Fiduciary funds are used to account for resources held for the benefit of
parties outside the government. The Firefighter's Retirement plan is a fiduciary fund.
Full Disclosure: Providing accurate and complete information material to a bond issue, which a
potential investor would be likely to consider important in deciding whether to invest. Material
facts that enable the investor to evaluate the credit quality of an issue.
Fund: An independent fiscal accounting entity with a self-balancing set of accounts recording
cash and/or other resources together with all related liabilities, obligations, reserves, and
equities which are segregated for the purpose of carrying on specific activities or attaining
certain objectives.
15
Fund Balance: An accumulated excess of revenues over expenditures. Any amount left over
after expenditures are subtracted from resources is then added to the beginning fund balance
each year.
Fund Type: All funds for the City of Jefferson are classified into six fund types: General, Special
Revenue, Capital Projects, Enterprise, Internal Service, and Fiduciary and Agency.
General Fund: The largest governmental fund, the General Fund accounts for most of the
financial resources of the general government. General Fund revenues include property taxes,
licenses and permits, local taxes, service charges, and other types of revenue. This fund usually
includes most of the basic operating services, such as fire and police protection, finance,
planning and protective services, public works, and general administration.
General Obligation Bonds: Bonds which are secured by the full faith and credit of the issuer.
General Obligation bonds issued by local units of government are secured by a pledge of the
issuer's ad valorem taxing power.
Governmental Funds: Governmental funds are used to account for governmental activities
focusing on near-term inflows and outflows of spendable resources, as well as on balances of
spendable resources available at the end of the City's fiscal year. The City maintains twelve
individual governmental funds.
Grant: A contribution of assets (usually cash) by a governmental unit or other organization to
another. Typically, their contributions are made to local governments from state and federal
governments and made for specified purposes.
Industrial Revenue Bonds: Bonds issued to provide financial assistance to private-sector
entities for the acquisition and construction of industrial and commercial facilities deemed to
be in the public interest. The bonds are secured by the property financed and are payable solely
from payments received on the underlying financing agreement. Upon repayment of the
bonds, ownership of the acquired facilities transfers to the private-sector entity served by the
bond issuance.
Internal Service Fund: Internal Service funds account for the self-insurance workers
compensation funds.
Long-Term Debt: Debt with a maturity or more than one year after date of issuance.
Outstanding: In general as used with respect to the principal of an issue, remaining unpaid.
Proprietary Funds: Proprietary Funds are business-like funds. The City maintains two different
types of proprietary funds, enterprise funds and internal service funds.
16
Revenue Bond: A bond whose principle and interest are payable exclusively from earnings of
an enterprise fund.
Special Revenue Fund: Special revenue funds are used to account for specific revenues that
are legally restricted to expenditures for particular purposes. The City of Jefferson uses Special
Revenue Funds to account for Parks & Recreation, JC Veteran's Plaza Trust Fund, Police Training
Fund, Lodging Tax Fund, City Hall Trust Fund, USS JC Submarine Trust, and Woodland Cemetery.
Tax or Taxes: Compulsory charges levied by a governmental unit for the purpose of raising
revenue. Tax revenues are used to pay for services or improvements provided for the general
public benefit.
17
Attachment A
Procedures for Applying For and Accepting Grants PLUS Responsibilities
after Acceptance
I. APPLICATION
A. For any grant which requires an application by the City, prior to applying for a grant, the
Council MUST approve by resolution any grant application filed on behalf of the City.
1. The Department applying for the grant must complete a Resolution to be submitted
to the Council. The Department may submit either the resolution required by the
Grantor, or the "Resolution Grant Application Form", herein attached as Exhibit A.
Exhibit A may be amended or modified as desired but shall contain at least information
found within Exhibit A.
2. The Department shall also complete a Resolution Summary for submission to the
Council. The summary shall be essentially in the form attached as Exhibit B. Exhibit B
may be amended or modified as desired but shall contain at least information found
within Exhibit B.
3. The Department applying for the grant must take necessary steps with the City Clerk
to get the Resolution for Grant Application added to the Council Agenda.
B. For any grant which does not require an application by the City, the Department shall upon
notice of the awarding to the City of such grant, submit the grant to the City Council for
acceptance, pursuant to Section II.
II. ACCEPTANCE
A. For Awards in excess of $2,000
1. Upon award of the grant to the City, the Council MUST approve on the Consent
Agenda any grant funds being accepted on behalf of the City or in the alternative the
Council may approve a contract with the Grantor by ordinance. In either case, a), b),
and c) below shall be applicable.
a) The Department wishing to accept the grant funds must complete the
"Memo for Grant Acceptance Over $2,000", herein attached as Exhibit C, which
should include at least the following information:
(1) The name of the grantor
(2) The amount of the grant
(3) The purpose of the grant
(4) Any matching requirements or future obligations tied to acceptance
of the grant
(5) The CFDA number
(6) The grant award number (if any)
(7) The revenue and expense accounts to be amended
b) The Department wishing to accept the grant funds must forward to the Chief
Accountant in the Finance Department the following documents:
(1) A copy of the document awarding the grant
(2) The completed "Memo for Grant Acceptance Over $2,000"
c) The Finance Department will review the "Memo for Grant Acceptance Over
$2,000" to verify the account numbers to be amended are correct. They will then
forward the following documents to the City Clerk to add the item to the
Consent Agenda for the next regularly scheduled Council Meeting:
(1} A copy of the document awarding the grant
(2) The completed "Memo for Grant Acceptance Over $2,000"
B. For Awards under $2,000
1. Upon award of the grant to the City, the City Administrator MUST approve any grant
funds being accepted on behalf of the City.
a) The Department wishing to accept the grant funds must complete the
"Memo for Grant Acceptance Under $2,000", herein attached as Exhibit 0, which
should include at least the following information:
(1) The name of the grantor
(2) The amount of the grant
(3) The purpose of the grant
(4) Any matching requirements or future obligations tied to acceptance
of the grant
(5) The CFDA number
(6) The grant award number (if any)
(7) The revenue and expense accounts to be amended
b) The Department wishing to accept the grant funds must forward to the Chief
Accountant in the Finance Department the following documents:
(1) A copy of the document awarding the grant
(2) The completed ,Memo for Grant Acceptance Under $2,000"
c) The Finance Department will review the ,Memo for Grant Acceptance" to
verify the account numbers to be amended are correct. They will then forward
the following documents to the City Administrator for approval:
(1) A copy of the document awarding the grant
(2) The completed "Memo for Grant Acceptance Under $2,000"
Ill. RESPONSIBILITIES AFTER ACCEPTANCE
A. Department Accepting Grant Funds
1. Once grant funds are accepted, the Director of the accepting department MUST
designate a Grant Administrator for each accepted grant who will be responsible for the
grant. The Department Director shall be accountable to the City Administrator for the
actions of the appointed Grant Administrator.
2. The Grant Administrator MUST provide to the Accountant in the Finance
Department the complete grant agreement.
3. The Grant Administrator MUST complete reimbursement requests on a regular
basis-monthly requests are preferred, however requests should be no less than
quarterly. This provision shall only apply in the case that grant money is actually spent
during the above identified reporting period. Where there is no specific form for
reimbursement required by the Grantee, the Grant Administrator shall use the attached
"Request for Reimbursement" form attached as exhibit E.
a) ALL PAYMENTS of grant funds received MUST be forwarded to the
Accountant in the Finance Department for deposit.
4. At the time of each reimbursement request, the Grant Administrator MUST provide
to the Accountant in the Finance Department the following documents:
a) The reimbursement request form
b) Supporting documentation for each item being requested for
reimbursement. This should include but is not limited to the following:
(1) General Ledger Detail Reports for accounts that the expenses were
originally coded to
(2) Copies of Invoices
(3) Copies of Timesheets
B. Finance Department
1. Once the grant funds are accepted, the Finance Department will complete a Budget
Amendment to the accounts specified on the "Memo for Grant Acceptance". As no
grant revenues are being recognized in the initial budget process, this step is necessary
to not only recognize the revenue but to allocate additional budgeted funds to the
appropriate expense accounts.
2. When the Finance Department receives the reimbursement requests with
supporting documentation from the Grant Administrator, the Accountant will compare
the supporting documents to the general ledger and update the Schedule of
Expenditures of Federal Awards.
3. The finance department will notify the Department Director receiving the grant
upon receipt of grant funds.
IV. Re-appropriation.
A. It shall be the responsibility of the Grant Administrator to file a request for re-appropriation
for any unspent multi-year grant funds which are unspent each year no later than January 1st of each
year. The Grant Administrator shall utilize the 11 Re-Appropriation Form" attached herewith as exhibit F.
B. The Finance Department shall notify each department of the re-appropriation requirement
at least 15 days prior to the due date, however a failure of the Finance Department to comply with this
section shall not relieve the Grant Administrator of their obligation to file the Re-appropriation.
V. Gifts.
Gifts to the City shall be treated the same as Grants.
EXHIBIT A
RESOLUTION
RS20_-_
A RESOLUTION AUTHORIZING THE CITY OF JEFFERSON TO APPLY FOR THE
[insert name of grant] GRANT.
WHEREAS, the City of Jefferson has the opportunity to apply for the [insert name of
grant] grant, and
WHEREAS, the purpose of the grant is [explain purpose ofthe grant], and
WHEREAS, the grant, if awarded, would provide up to $[amount of grant] for the City
for the purpose stated above, and
WHEREAS, the grant would require the City to [explain match or obligation]
WHEREAS, receiving said grant would benefit the City.
NOW THEREFORE BE IT RESOLVED, that the City Council of Jefferson City, Missouri
supports and authorizes the City Administrator, or his designee to execute and submit the
necessary application to obtain funding for the [insert name of grant] Grant.
Adopted this __ dayof _____ , 2013.
Mayor
ATIEST: APPROVED AS TO FORM:
City Clerk City Counselor
EXHIBIT B
RESOLUTION SUMMARY
RESOLUTION NO:. ____ _
SPONSOR: Councilman
SUBJECT: Approving an application for the [insert name of grant] grant.
INTRODUCED: _____ _
ORIGIN OF REQUEST: [name of department requesting grant]
DEPARTMENT RESPONSIBLE: [name of department requesting grant]
PERSON RESPONSIBLE: [name of department director requesting grant]
Background Information: The City desires to apply for the [name of the grant] grant, which
is offered by [name of grantor]. The purpose of the grant is to [state purpose of grant]. The
amount applied for is $[amount of grant if known]. The [name of responsible department]
Department will be responsible for filing for the grant and administrating the grant if awarded.
If awarded the City would use the funds for [state purpose/project for which the city would use
the funds].
The future obligations and/or matching requirement known at this time are [state matching
requirements or future obligations].
If the grant is awarded to the City, the staff will return to the Council for acceptance of the grant.
Fiscal Information: The application does not obligate the City to accept the funds and
therefore this resolution has no fiscal impact. However if awarded and subsequently accepted
by the City Council, the City could receive up to [state amount of grant].
Resolution Terms: The Resolution would authorize the City to apply for the [insert name]
grant.
Staff Recommendation: Approve.
Memorandum
To: City Council
From: City Administrator
Re: Grant Acceptance Over $2,000
For: Consent Agenda
EXHIBITC
Pursuant to Section 2-74 of the City Code, I request authority to accept the following Grant:
The name of the grantor:
The amount of the grant: $
The purpose of the grant:
Any matching requirements or future
obligations tied to acceptance of the grant:
CFDA#:
Grant Award # (if any):
City Department Responsible:
Employee assigned as Grant
Administrator:
Revenue account # to be amended:
Expense account# to be amended:
Reviewed by Finance:
Please NOTE: Upon Approval of the Consent Agenda, the City Administrator may, on behalf of the city
execute any documents necessary for accepting the grant and amend the budget to reflect the acceptance of
such revenue, and amend the budget to reflect equivalent expenses so as to accomplish the purpose of such
funds.
For Finance Department Use only:
Approved on the Consent Agenda this ___ day of ___ , 20 __
Memorandum
To: City Administrator
From: [Insert Department N arne]
Re: Grant Acceptance under $2,000
For: Your Approval
EXHIBIT D
Pursuant to Section 2-290(H) of the City Code, I request acceptance of the following Grant:
The name of the grantor:
The amount of the grant: $
The purpose of the grant:
Any matching requirements or future
obligations tied to acceptance of the grant:
CFDA#:
Grant Award # (if any):
City Department Responsible:
Employee assigned as Grant
Administrator:
Revenue account# to be amended:
Expense account# to be amended:
Reviewed by Finance:
Approved this ___ day of ___ , 20 __
City Administrator Signature
EXHIBIT E
REQUEST FOR REIMBURSEMENT
Grant Name: [Insert Grant Name]
Grant Number: [Insert Grant Number]
Time Period: [Insert Time Period Covered by this Request]
PERSONNEL EXPENSES
Name Hours Date Rate of Pa~ Spent Amount Reguested Amount
s -
s -
s -
$ -
$ -
s -
SUBTOTAL s -$ -
ADMINISTRATIVE EXPENSES
Acct Description Gl Acct Number Spent Amount Reguested Amount
SUBTOTAL s -$ -
OTHER EXPENSES
Acct Description GL Acct Number Spent Amount Reguested Amount
SUBTOTAL $ -$ -
TOTAL REQUESTED AMOUNT $
Grant Administrator Signature Date
EXHIBIT F
i! CITY OF JEFFERSON 6 REAPPROPRIATION FORM to ~( ~~ City Hall
' / FY REAPPROPRIATION 320 E. McCarty Street
'-JJ.l. ~ _... Jefferson Citv MO 65101
· '~XPENDITURE
.. : .. DESCRIPTION.OF TRANSFER REVENUE TOTAL AMOUNT ..
. ....... .-... . .
Department Director Approval Date Entered By Date
Attachment B
CHAPTER26A
PURCHASING AND FINANCE
ARTICLE I. PURCHASING .................................................................................................................................................... ]
DIVISION I. GENERALLY ................................................................................................................................................ ]
Sec. 26A-I. Staten1ent ofPzapose ................................................................................................................................. 1
ARTICLE II. PURCHASING DIVISION ..•..•..•......................•..•..................•....•....•...•.•..•.•..•..........•.•..•.......•..........•.•..•......... 2
Sec. 26A-2. Definitions ................................................................................................................................................. ]
Sec. 26A-3. Federal, State and Grant requirements ..................................................................................................... 3
Sec. 26A-4. Prontulgation ofrules ................................................................................................................................ 3
Sec. 26A-5. Preference for U.S.-manufactured goods .................................................................................................. 3
Sec. 26A-6. Preference to Missouri products and firms ............................................................................................... 4
Sec. 26A-7. Prevailing Wage ........................................................................................................................................ 4
Sec. 26A-8. Council Preference Substitution ................................................................................................................ 4
Sec. 26A-9. Signatures on Financial Accounts ............................................................................................................. 4
Sees. 26A-10-26A-19. Reserved ................................................................................................................................ 5
DIVISION II. CITY ADMINISTRATOR PURCHASING AUTHORITY ......................................................................... 5
Sec. 26A-20. City administrator power to execute contract .......................................................................................... 5
Sec. 26A-21. City administrator power to execute change orders ................................................................................ 5
Sees. 26A-22 -26A -29. Reservecl. ............................................................................................................................... 6
DIVISION III. OFFICE OF THE PURCHASING AGENT ................................................................................................. 6
Sec. 26A-375. Purchasing agent; office established ..................................................................................................... 6
Sec. 26A-31. Establish and maintain specifications ..................................................................................................... 6
Sec. 26A-32. Standards and procedure ........................................................................................................................ 6
Sec26A-33. Debannent ................................................................................................................................................. 7
Sees. 26A-35-26A-39. Reserved ................................................................................................................................ 8
DIVISION IV. PURCHASES OF GOODS AND SERVICES ............................................................................................. 8
Sec. 26A-40. General Provision for purchases of Goods and Services ........................................................................ 8
Sec. 26A-41. Architectural, Engineering and Land Surveying Services Selection ....................................................... 9
Sec. 26A-42. Policies and Procedures for Selecting Professional Economic Development Contracts and Promotion
and Development of1ourisnt ....................................................................................................................................... 11
Sec. 26A-43. Small sum purchases ............................................................................................................................. 11
Sees. 26A-44-26A-49. Reserved ............................................................................................................................. 11
DIVISION V. CONSTRUCTION CONTRACTS ............................................................................................................. 11
Sec. 26A-50. Bidding procedure for construction projects over twenty-jive thousand dollars ($25,000. 00) ............. 11
Sec. 26A-51. Bonds Required when ............................................................................................................................ /4
Sees. 26A-52-26A-54. Reserved ............................................................................................................................. 15
DIVISION VI. SURPLUS AND DISPOSABLE PROPERTY .......................................................................................... 15
Sec. 26A-55. Surplus Proper(v .................................................................................................................................... 15
Sec. 26A-56. Surplus ofreal Property ........................................................................................................................ 15
Sec. 26A-57. Sale of Park Commission Property ....................................................................................................... 15
DIVISION Vll. SPECIFIC CATEGORIES IN PURCHASING ........................................................................................ J 6
Sec. 26A-60. Sole source procurement ....................................................................................................................... 16
Sec. 26A-391. Purchases of certain commodities exempt ........................................................................................... 16
Sec. 26A-62. Purchases from federal swplus property .............................................................................................. 16
Sec. 26A-63. Cooperatives General Services Administration (GSA) contracts ........................................................ I 7
Sec. 26A-64. Ernergency purchases ............................................................................................................................ 17
Sec. 26A-65. Cooperative purchasing. ....................................................................................................................... 17
Sees 26./1-66-26A-69. Reserved ............................................................................................................................... l8
Sec. 26A-70. Purchase ofCity Prope11y by City Employees ....................................................................................... 18
Sec. 26A-71. Automotive purchase and replacement advisory group ......................................................................... 18
Rev. 5130/2014
26A-O
ARTICLE I. PURCHASING
DIVISION I. GENERALLY
Sec. 26A-l. Statement of Purpose
The purpose of these purchasing procedures is to balance the goals hereinafter listed to the greatest degree possible
for the benefit of the taxpayers. These goals are declared to be in the best interest of the taxpayers:
I. Satisfy Requirements. To comply with federal and state law and conditions of any grant or
purchase when necessary but not burden other procedures when the same are not applicable.
2. Accountability. To provide accountability to the public, City Council, and staff management,
which provides transparency and prevents extravagance, fraud, and corruption.
3. Value. To maximize to the fullest extent the purchasing power of the City, to achieve the best
value possible with taxpayer money, and prevent expense in processes.
4. Efficiency. To ensure that taxpayer money is used to maximum benefit by providing timely
purchasing, clear and consistent regulations, and policies that allow City staff to maximize the
productive use of their time.
Rev. 513012014
26A-l
ARTICLE II. PURCHASING DIVISION
Sec. 26A-2. Definitions.
Whenever the following words appear in this division they shall have the meaning set out below:
Business: shall mean any corporation, partnership, individual, sole proprietorship, joint stock company,
joint venture, or any other private legal entity.
City Council or Council: Shall mean the Council of the City of Jefferson or the Parks and Recreation
Commission when expending money from the Parks Fund or money budgeted for parks purposes.
City Administrator: Shall mean the city administrator and/or designee or the Parks and Recreation
Commission when expending money from the Parks Fund or money budgeted for parks purposes.
Construction: means the process of building, altering, repairing, improving, or demolishing any public
infrastructure facility, including any public structure, public building, or other public improvements of any kind to
real property. It does not include the routine operation, routine repair, or routine maintenance of any existing public
infrastructure facility, including structures, buildings, or real property.
Contract: means all types of agreements, regardless of what they may be called, for the procurement or
disposal of supplies, services, or construction.
Contractor: means any person having a contract with a governmental body
Department Director: means director of a City department who has been assigned to administer a contract
or project by the city administrator.
Employee: means an individual drawing a salary from a governmental body, whether elected or not, and
any uncompensated individual performing personal services for any governmental body, or any elected or appointed
official of the City.
Equipment: means a vehicle powered by a motor traveling on wheels or tracks, and designed to be ridden
by its operator, items which are used when affixed to such vehicles; or, trailers and other devices which are towed
by a motor vehicle as well as items attached to them; or, devices which are powered by a motor and which are
operated by a person walking behind the device and which said device has a purchase price of no less than Five
Thousand Dollars ($5000.00).
Person: means any business, individual, union, committee, club, other organization, or group of individuals.
Procurement: means buying, purchasing, renting, leasing, or otherwise acquiring any supplies, services or
construction. It also includes all functions that pertain to the obtaining of any supply, service, or construction,
including description of requirements, selection and solicitation of sources, preparation and award of contract, and
all phases of contract administration.
Services: means the furnishing of labor, time, or effort by a contractor, not involving the delivery of a
specific end product other than reports which are merely incidental to the required performance. This term shall not
include employment agreements or collective bargaining agreements.
Signature: means [enter the appropriate reference to the State's applicable Digital Signature Act if enacted)
[a manual or electronic identifier, or the electronic result of an authentication technique attached to or logically
associated with a record that is intended by the person using it to have the same force and effect as a manual
signature.]
Supplies: means all property, including but not limited to equipment, materials, printing, insurance, and
leases of real property, excluding land or a permanent interest in land.
Vehicle: a motor vehicle used primarily for transporting the driver and passengers
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Written or In Writing: means the product of any method of forming characters on paper, other materials, or
viewable screens, which can be read, retrieved, and reproduced, including information that is electronically
transmitted and stored.
(Previously codified in section 2-374)
Sec. 26A-3. Federal, State and Grant requirements.
A. Any requirement placed by Federal or State law or as a condition of grant accepted by the Council, shall be
deemed to be an additional requirement to these purchasing rules.
B. No such condition identified in Section A above shall be imposed as a purchasing requirement unless
expressly required by Federal or State law or by condition of a grant approved by the City Council.
Sec. 26A-4. Promulgation of rules.
The city administrator may adopt rules and regulations relating to the procedure to be followed by City
employees in the preparation and submission of purchasing requests and invoices for purchases not in conflict with
the City Code or City Charter.
(Code 1977, § 16-23; Ord. No. 11936, § 2, 7-19-93) (Previously codified in section 2-378)
Sec. 26A-5. Preference for U.S.-manufactured goods.
A. Each contract for the purchase or lease of manufactured goods or commodities by the City, and each
contract made by the City for construction, alteration, repair, or maintenance of any public works shall
contain a provision that any manufactured goods or commodities used or supplied in the performance of
that contract or any subcontract thereto shall be manufactured or produced in the United States. This
section shall not apply where the purchase, lease, or contract involves an expenditure of less than twenty-
five thousand dollars ($25,000.00). This section shall not apply when only one line of a particular good or
product is manufactured or produced in the United States. This section shall not apply where the city
administrator certifies in writing that:
I. The specified products are not manufactured or produced in the United States in sufficient
quantities to meet the agency's requirements or cannot be manufactured or produced in the United
States within the necessary time in sufficient quantities to meet the agency's requirements;
2. Obtaining the specified products manufactured or produced in the United States would increase
the cost of the contract by more than ten percent;
(Ord. 10939, § 1, 10-19-87; Ord. No. 11936, § 2, 7-19-93 State Law reference Sub-Section A§ 34.353 RSMo, Sub-
Section B § 71.140. RSMo.)(Previously codified in section 2-383)
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Sec 26A-6. Preference to Missouri products and firms.
A. In making purchases, the City shall give preference to all commodities and tangible personal property
manufactured, mined, produced, processed, or grown within the State of Missouri, to aJJ new generation
processing entities defined in section 348.432, RSMo, except new generation processing entities that own
or operate a renewable fuel production facility or that produce renewable fuel, and to all firms, corporations
or individuals doing business as Missouri firms, corporations or individuals, when quality is equal or better
and delivered price is the same or Jess. The City may also give such preference whenever competing bids,
in their entirety, are comparable. For purposes of this section, "commodities" shall include any agricultural
product that has been State Law reference§ 34.070 RSMo,
B. Paragraph A shall not be applicable when prohibited by state or federal Jaw or would violate any funding
condition set out by the State or Federal government.
(Previously codified in section 2-383.1)
Sec. 26A-7. Prevailing Wage.
The City shall comply with all state and/or federal requirements for prevailing wage.
Sec. 26A-8. Council Preference Substitution.
A. For any award or selection required by the City Council, the City Council may substitute its judgment for
that of staff's judgment and make any selection it feels is in the best interest of the City.
B. If a contract is brought before the City Council as a result of a competitive bidding process, and the City
Council substitutes the name of the party recommended for award of the contract with another party who
also submitted a bid the price of the bid of the substituted party shall be deemed to also be approved, unless
specifically stated to the contrary in a motion.
Sec. 26A-9. Signatures on Financial Accounts.
A. The Mayor, city administrator, and finance director shall be designated as signatories for City financial
accounts.
B. The city administrator is authorized to execute documents to change the signatories as persons holding the
positions identified-above change.
C. The city administrator may appoint other department directors as signatories if necessary during times of
vacancy in office of the Finance director.
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Sec. 26A-22 through 26A-29 reserved.
DIVISION III. OFFICE OF THE PURCHASING AGENT
Sec. 26A-30. Purchasing agent; office established.
There is hereby established within the finance department the office of purchasing agent who shall be the
head of the purchasing division.
(Code 1977, § 16-20; Ord. No. 11936, § 2, 7-19-93)
Sec. 26A-31. Establish and maintain specifications.
The purchasing agent shall compile and maintain specifications for all items purchased, or to be purchased,
by the City. The specifications shall not be unduly restrictive and shall be written, if possible and practicable, so
that the City may obtain competitive bids.
(Code 1977, § 16-21; Ord. No. 9655, § I, 8-17-81; Ord. No. 10044, § 1(16-21), 9-6-83; Ord. No. 11936, § 2, 7-
19-93)
Sec. 26A-32. Standards and procedure.
The purchasing agent shall observe the following standards and procedures in the administration of this division:
A. The purchasing agent shall purchase those supplies, materials and equipment requested by the department
for whose use they are intended. The purchasing agent shall keep the departments informed on prices,
changes, deliveries and other information that will assist them in placing purchase orders at such times as to
ensure purchasing at the best possible prices.
B. All supplies, materials and equipment with an estimated value in excess of one thousand dollars
($1 ,000.00) disposed of by sale or otherwise shall be sold by the purchasing agent only with the advice and
consent of the mayor and council. Supplies, materials and equipment deemed to be obsolete, unusable with
an estimated value of less than one thousand dollars ($1,000.00), may be lawfully disposed of by the
purchasing agent.
C. Copies of all correspondence with suppliers concerning prices, adjustments or defective merchandise, as
well as all invoices, bills of lading, delivery tickets and other papers pertaining to purchases, shall be
delivered to the purchasing agent.
D. The purchasing agent shall maintain a complete record of all quotations, bids and purchase orders for a
period of five (5) years, and such records shall at all times be open to the public for inspection. Only
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proposals and related documents will be closed until the earlier of the making of a recommendation to the
public governmental body or the acceptance or rejection of all proposals.
(Ord. 14866, § 2, 10-17-2011) (Code 1977, § 1 6-22; Ord. No. 1 1936, § 2, 7-19-93
Sec. 26A-33. Debarment.
A. The purchasing agent is authorized to debar a person from consideration for award of contracts for any of
the following reasons:
1. Conviction of a criminal offense as an incident to obtaining or attempting to obtain a public or
private contract or subcontract, or in the performance of such contract or subcontract.
2. Conviction under state or federal statutes of embezzlement, theft, forgery, bribery, falsification or
destruction of records, receiving stolen property, or any other offense indicating a lack of integrity
or honesty which currently, seriously and directly affects responsibility as a City contractor or
vendor.
3. Conviction under state or federal antitrust statutes arising out of the submission of bids or
proposals.
4. Deliberate failure without good cause to perform in accordance with contract specifications or
within the time limit provided in the contract.
5. A recent record of failure to perform or of unsatisfactory performance in accordance with the
terms of one or more contracts; provided that failure to perform or unsatisfactory performance
caused by acts beyond the control of the contractor or vendor shall not be considered a basis for
debarment.
6. Any other cause so serious and compelling as to affect responsibility as a City contractor,
including debarment by another governmental entity for any cause listed in this article.
7. Found to have falsified a previous bid.
B. The length of a debarment shall not exceed three (3) years.
C. An action to debar a contractor may be initiated and shall proceed as follows:
1. The purchasing agent shall initiate a debarment by serving written notice of the debarment to the
person he intends to debar. The notice shall set forth the specific grounds for the debarment and
advise the person of his right to appeal. The notice shall be served by registered or certified mail
or by delivering a copy of the notice to the person subject to debarment or his agent or employee.
The debarment shall take effect ten (I 0) days after service of the notice unless an appeal is taken
to the director of finance. If such an appeal is taken, the debarment shall not take effect until a
final order upholding the debarment is entered by the director or until the appeal is dismissed by
the appellant.
2. Within ten ( 1 0) days after service of a written notice of debarment, the person affected by the
notice may file a written request for a hearing before the director of finance contesting the
debarment.
3. The director of finance shall set the matter for hearing on the record within ~R:irty (3 Q) fifteen (15)
days of the receipt of a request for a hearing. At least ten (I 0) days' notice of the hearing shall be
given to the affected person and to the head of the purchasing division.
4. At the hearing, each party shall have the right to call and examine witnesses, introduce exhibits,
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26A-7
cross-examine opposing witnesses and impeach any witness. Oral evidence shall be taken only on
oath or affirmation. All evidence shall be suitably recorded and preserved. The technical rules of
evidence shall not apply, except the director of finance may exclude evidence which is irrelevant
or repetitious. Each party shall be entitled to present oral arguments or written briefs at or after
the hearing.
5. Within ten (1 0) working days of the hearing, the director of finance shall make written findings of
fact and conclusions of law and issue a final order. Findings of fact shall be based upon
competent and substantial evidence found in the records as a whole. A copy of the director's
order, his findings of fact and conclusions of law, shall be delivered or mailed to the purchasing
agent and to the affected person.
6. An appeal from the director's order shall be to the circuit court pursuant to Chapter 536, RSMo.
7. If there are grounds for debarment pending against a bidder, all other bids submitted by the party
against which the debarment is pending may be rejected until the debarment matter is resolved.
(Ord. No. 11936, § 3, 7-19-93)
Sees. 26A-35-26A-39. Reserved.
DIVISION IV. PURCHASE OF GOODS AND SERVICES.
Sec. 26A-40. General Provision for purchases of Goods and Services.
Unless otherwise stated, the purchase of goods and services shall be accomplished utilizing the following methods:
A. Category I: Purchases of goods or services valued less than five thousand dollars ($5,000.00). The
purchases of goods or services which have a value of less than five thousand dollars ($5,000.00) may be
purchased without the utilization of bids. Purchases must be requisitioned through the normal purchasing
procedures.
B. Category 2: Purchases of goods or services valued from five thousand dollars ($5,000,00) to less than
twenty five thousand dollars ($25,000.00). The purchases of goods or services which have a value of from
five thousand dollars ($5,000.00) to less than twenty five thousand dollars ($25,000.00) shall require
obtaining three (3) bids or quotes for the cost of the good or service requested.
1. Such bid/quote shall be in writing (with electronic bids or quotes being acceptable), except that
purchases made in connection with an emergency declared pursuant to the terms of the City Code,
may be oral.
2. A bid for a good may include the sales price of a seller of an online dealer of such goods.
3. The name of the business submitting bids or quotations, the names and contract information of the
persons designated for communication by the business, the date and the amount of each quotation
shall be recorded and maintained.
4. A bid/quote must be received from at least (3) businesses or vendors or an explanation as to why
three bids could not be reasonably obtained which is accepted by the city administrator. The
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26A-8
lowest and best bid shall be selected by the department director.
C. Category 3: Purchases of goods or services valued at twenty-five thousand dollars ($25,000.00) or greater.
Purchases of goods or services expected to be twenty-five thousand dollars ($25,000.00) or greater shall be
accomplished by sealed bid. The purchasing agent shall advertise for sealed bids on any requisition
involving more than twenty-five thousand dollars ($25,000.00) allowing a minimum of fourteen (14) days
before proposals are received and the bids opened. The lowest and best bid submitted by a responsible
bidder meeting specifications will be recommended to the City Council for an award.
D. Maintenance Contracts. Contracts awarded for maintenance services (including but not limited to
electricians and plumbers) based upon an hourly fee shall include provisions to allow for other similar work
which may be determined to be beyond maintenance at the discretion of the city administrator so long as
there are sufficient budgetary funds.
E. Request for Bid (RFB) also known as Invitation for Bid (IFB). The City shall utilize a Request for Bid
when the item or service sought can be described in detail using characteristics that must be present in
order to meet the needs of the user. Specifications are detailed, specific and provide for very limited
flexibility on the part of the bidder. If bids are to be evaluated based on subjective criteria in conjunction
with price, the subjective criteria and relative weights must be stipulated in the specifications. The award is
to the lowest and best responsible bid meeting the specifications as originally stated. Bids do not allow for
negotiation.
F. Request for Proposal (RFP) -The Request for Proposal is a method of soliciting information and pricing
from a supplier of goods or services. The Request for Proposal procedure may only be if the city
administrator determines that staff cannot reasonably determine detailed and specific specifications for the
good or service. An RFP is issued so that potential proposers can offer suggested processes or services, or
alternate proposals to be considered by the City. When using a RFP the City must establish selection
criteria and establish points for each criteria. Such point system shall be provided to the proposer as a part
of the RFP. Proposals allow for negotiation and may include best and final offers. Proposals and related
documents shall be held confidential until the earlier of the making of a recommendation to the City
Council or the acceptance or rejection of all proposals.
Sec. 26A-4l. Architectural, Engineering and Land Surveying Services Selection.
A. General Provisions.
I. The following procedure describes policies and procedures to be used by City of Jefferson in
selecting architectural, engineering and land surveying services referred to as "AELS firms 11
•
2. The process for selection of AELS shall be called "Request for Qualifications".
3. The following provisions for purchase of AELS are governed by the Federal "Brooks Act"
(40U.S.C. 1101 ct seq) and the State or "Mini Brooks Act" (RSMo 8 Sections 285-291).
4. Selection Committee. For purposes of this section, Selection Committee shall mean a committee
appointed by the city administrator which shall be composed of the department director who shall
be in charge of the project requiring an AELS Firm and others as appointed.
B. Policy. It shall be the policy of City of Jefferson to negotiate contracts with AELS firms for services on the
basis of demonstrated competence and qualifications for the type of services required and at fair and
reasonable fees.
C. AELS Firm List And Evaluation.
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26A-9
1. The purchasing agent shall compile and maintain a file of AELS firms that are potential
consultants for doing projects for City of Jefferson.
2. Each AELS firm shall be evaluated within thirty (30) days after completing a contract with the
City. The evaluation shall be forward to the purchasing agent for use in future project selections.
D. Request for Qualifications.
1. When a project is proposed, the principal department proposing the project shall prepare a
description of the project, including the Scope of Work, the identification of applicable plans, a
timetable and a project budget. This information shall be compiled into a "Request for
Qualifications" for the project.
2. The department director principally in charge of the project shall select AELS firms to be sent a
"Request for Qualifications" for the project from the purchasing agent's list and other sources
deemed appropriate. Selection of these AELS firms shall be based upon preliminary review
comparing the nature of the job with the experience of the AELS firms and other significant
factors.
3. The Request for qualification shall set out all criteria for which the firms will be evaluated.
4. Interested AELS firms shall submit responses to the Request for Qualifications for review by the
selection committee.
5. The selection committee shall evaluate the responses and if deemed necessary, some or all the
submitting AELS firms may be interviewed.
6. Upon a finding by the city administrator that the AELS list of firms currently on file with the
Purchasing Agent contains firms which, based upon City staffs previous experience, meets or
exceeds the qualifications for a project, the principal department may choose to select qualified
frrms from the purchasing agent's list with no additional submission from the AELS firms
required.
E. AELS Firm Selection
The selection committee shall rank the AELS firms based on the following criteria:
1. The specialized experience and technical competence of the firm with respect to the type of
services required;
2. The capacity and capability of the firm to perform the work in question, including specialized
services, within the time limitations fixed for the completion of the project;
3. The past record of performance of the firm with respect to such factors as control of costs, quality
of work, and ability to meet schedules;
4. The firm's proximity to and familiarity with the area in which the project is located.
5. Any other criteria deemed appropriate for the services sought which may be lawfully
considered.
F. Negotiation For Contract
I. The selection committee shall select up to three AELS firms that are highly qualified to fulfill the
proposed assignment in the best interest of the City. The AELS firms shall be placed in ranked
order.
2. The AELS firm ranked first shall be asked to prepare a fee proposal based on the written
description of the scope services and negotiations shall proceed.
3. If the committee is unable to negotiate a satisfactory contract with the highest ranked firm
selected, negotiations with that firm shall be terminated. The committee shall then undertake
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26A-10
negotiations with the second highest ranked AELS firm. If there is a failing of accord with the
second firm, negotiations with such firm shall be terminated. The committee shall then undertake
negotiations with the third most qualified firm.
4. If these negotiations prove unsatisfactory, the project shall be restudied and the City's expectations
shall be reexamined before beginning the process again. If the process begins again, the selection
committee shall compile a list of qualified AELS firms and proceed in the same manner.
G. Appeal. There shall be no right to appeal such award but all qualifications on tile with the City shall be a
public record.
Sec. 26A-42. Policies and Procedures for Selecting Professional Economic Development Contracts and
Promotion and Development ofTourism.
A. The ability to contract for economic development, promotion and development of tourism, or any other
service identified by the Council by resolution shall be held exclusively by the City Council.
B. The selection of any provider under section shall be exempt from all other purchasing procedures and if
such service is desired to be bid rather than awarded, such process shall be developed by the City Council
at the time of selection.
C. Any requirements for selection shall be adopted ad hoc by the City Council by resolution.
Sec. 26A-43. Small sum purchases.
Any employee of the City making an authorized purchase involving an immediate cash expenditure of one
hundred dollars ($100.00) or less shall be reimbursed by the City upon submission of a sales ticket for the purchase.
(Code 1977, § 16-29(b); Code 1983, § 2-404; Ord. No. 11936, § 2, 7-19-93)(Previously codified in section 2-381)
Sees. 26A-44-26A-49. Reserved.
DIVISION V. CONSTRUCTION CONTRACTS
Sec. 26A-SO. Bidding procedure for construction projects over twenty-five thousand dollars ($25,000.00).
The following describes procedures to be followed by the City in selecting construction contractors for
projects in excess of twenty-five thousand dollars ($25,000.00). When construction documents have been
completed and approved and the approved sets have been delivered to the appropriate City official, the next step is
the selection of a construction firm for the project. This contractor shall be selected as follows:
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26A-ll
A. Competitive bids: The City shall seek competitive bids for projects by advertising and or invitations to
prospective contractors that the City intends to construct said project
B. Advertising or invitation to contractors: To inform prospective bidders that a contract is to be awarded and
invite bids for the proposed project an advertisement shall be placed in a daily paper of general circulation.
Items which may be included in the advertisement or invitation are:
I. A brief description of the project and its location.
2. Name and address of the City of Jefferson.
3. Name and address of the person authorized to receive bids.
4. The place, date and hour of bid opening, restrictions on submission, changes and withdrawal of
bids.
5. Character of bids: Phasing, unit-price, lump-sum, alternates etc.
6. Quantities involved in the project.
7. The amount of the bid surety and whether it is to be by certified check, bid bond etc. and
provisions for returning surety to unsuccessful bidders.
8. Statement as to where plans and specifications may be obtained or examined and the charge or
deposit required for each set and provision for recovery of charge or deposit when documents are
returned.
9. Conditions of contract award and the City of Jefferson right to accept the lowest responsible bid
and to reject any or all bids.
10. Name of the consultant and the authorized representative for the City of Jefferson and consultant.
II. Contract surety: The amount and type of performance and payment bond.
C. Instructions to bidders: A document in which all bidders are furnished identical information on the features
of the project along with instructions on the procedure to be followed in submitting bids. Items which may
be included in the instructions to bidders are:
1. Bidder's experience, work record and or prequalification data.
2. Procedure for completing and submitting the bid.
3. A list of the plans and specifications and an estimate of quantities for unit-price contracts or an
exact description of the scope of the project if contract is to be lump-sum.
4. An estimate of the time it will take the bidder to complete the project.
5. Responsibility for accuracy of bidding information in reference to subsoil data, test borings, errors
in plans and specifications, etc.
6. Information on formalities and informalities in accepting or rejecting bids.
7. Miscellaneous instructions as needed.
D. Bid fonn: A document to ensure that all bids are prepared in a similar manner and to facilitate the analysis
and comparison of bids and to detect informalities in the bids. It is a convenience to bidders and it
encourages accuracy and fairness. Items which may be included in the bid form are:
1. An offer from the bidder to perform the work as specified for a given price.
2. An agreement to complete the project in a given number of days after the notice to proceed has
been given.
3. The amount of the bid bond, certified check or other form of guarantee that is to accompany the
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26A-12
bid.
4. An agreement by the bidder to furnish the required contract surety if the contract is awarded.
5. Provision for the bidder to acknowledge receipt of all addenda to the plans and specifications.
6. The list of subcontractors to be employed for special work.
7. The experience record, financial statement and plant equipment questionnaire, when required.
8. Statement that there is no collusion or fraud with reference to illegal relationships of bidders and
representatives of the City of Jefferson or consultant, bid pooling or straw bids.
9. Statement by the bidder that the site has been examined and the plans and specifications are
understood by the bidder.
10. Appropriate signatures and witnesses as required.
E. Pre-bid conference: Preparatory to putting the bid together, a pre-bid conference may be held for those
bidders anticipating submitting a bid on said project. The pre-bid conference is to do the following:
1. Allow bidders, both contractors and subcontractors a chance to ask questions of those who
prepared the plans and wrote the specifications.
2. Allow explanations and answers to questions to be given by those best qualified.
3. To allow scheduled pre-bid conference to be held midway between advertising for bids and the bid
opening date.
4. To give additional opportunities so the site can be visited, if necessary.
F. Addenda: During the bidding period, any and all additional instructions, clarifications, interpretation or
modifications shall be made by an addendum prepared by the consultant or City of Jefferson and signed by
the consultant or City of Jefferson's representative.
I. The addendum shall be delivered, either by the City of Jefferson or the consultant, as agreed upon
by the two.
2. A receipt shall be received for all hand delivered addendum by the deliverer. Addendum sent by
mail shall be mailed by the fastest delivery method and shall be sent by registered mail with a
signed receipt requested.
3. No one is authorized to make any clarifications, interpretations, or modifications or give any
instructions to the bidders during the bidding period except as described in this section on
addenda.
G. Receiving and opening bids: Bids may be submitted at any time after the project has been officially
advertised or invitations extended and prior to the hour designated for the opening of the bids.
I. Bids submitted may be withdrawn or changed any time before the official opening.
2. No changes are permitted after bids have been opened.
3. Bids shall be submitted on the proposal/bid form with all accompanying papers placed in a sealed
envelope addressed to the person authorized to receive same and endorsed with the bidder's name
and the title of the project.
4. All bids shall be opened and read aloud publicly at the proper time so that all bidders and others
interested may be present as witnesses and/or to tabulate amounts.
H. Awarding the contract: After the bids have been opened any consultant and the City of Jefferson
representative shall meet to determine if a bid is the lowest and best bid submitted by a responsible bidder
has been received. The following shall be done:
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26A-l3
I. A study of the qualifications of the bidders shall be made to determine if there are irresponsible
and undesirable bidders and to eliminate same.
2. An analysis and comparison of bids shall be made to determine the lowest responsible bidder.
3. When a bidder has been determined to be the lowest and best bid submitted by a responsible
bidder, the City shall proceed to obtain a contract with the lowest responsible bidder.
4. A formal notice of award shall be issued to the bidder notifying the bidder of his/her selection.
The bidder shall be told of the time and place designated to sign the contract.
5. If the bidder determined to be the lowest and best bid submitted by the successful bidder is unable
to execute a contract, the City shall proceed to execute a contract with the next responsible bidder.
If this bidder is unable to execute a contract, the City shall continue the process with all
responsible bidders if necessary.
6. The City shall have the right to use any or all of the bid security of any or all bidders to execute a
contract when the bidder is unable to execute a contract for a project bid.
7. After acceptance of the bid and the contract has been signed, a formal notice to proceed shall be
forwarded to the contractor authorizing the contractor to begin work.
(Ord. 13208, §2, 6-4-2001)
I. WHEN LOW BID EXCEEDS FUNDS: Occasionally after opening bids, the lowest and best bid submitted
by a responsible bidder may exceed available funds. These are the possible alternatives when this happens:
(Ord. 13208, §2, 6-4-2001)
I. Reduce the scope of the project to allow bids within the budget.
2. Secure additional funds.
3. Rejection of all bids.
J. PRECONSTRUCTION CONFERENCE: Immediately after a construction contract has been fully
executed and before construction begins, the City of Jefferson, consultants and contractor shall meet to do
the following:
I. Meet with subcontractors and the superintendent for the project.
2. Get acquainted and discuss the several phases of the project so that when understood by all, the
job will run smoothly.
3. To establish lines of communication and lines of authority to be followed during construction.
4. To discuss items of interest and concern to all.
(Ord. 12316, 7 /24/95; Ord. No. 14549, §I, 6-15-2009) (Replaces Chapter 2 and subsequently 26A-395)
Sec. 26A-51. Bonds Required when.
All construction contracts of twenty-five thousand ($25,000.00) or more shall require a performance and
payment bond. Contracts Jess than twenty-five thousand dollars ($25,000.00) shall require a performance and
payment bond at the discretion of the city counselor after consultation with the city administrator.
Rev. 513012014
26A-14
Sees. 26A-52 -26A-54. Reserved.
DNISION VI. SURPLUS AND DISPOSABLE PROPERTY
Sec. 26A-55. Surplus Property.
A. The city administrator may declare any property which has a reasonable fair market value of less than one
thousand dollars ($1 ,000.00) and which is no longer beneficial to needs to the City to be declared surplus
and dispose in a manner most financially beneficial to the City or donate to a not-for-profit organization or
another political subdivision. On a yearly basis, or as needed, the purchasing agent shall submit a report to
the City Council identifying all property declared surplus pursuant to this provision.
B. Any property (other than motor vehicles) which has a reasonable fair market value of more than one
thousand dollars ($1 ,000.00) shall be disposed of by a method approved by the City Council. Such method
shall be approved on the consent agenda.
C. Disposable property. Notwithstanding the foregoing paragraphs the purchasing agent may designate types
of personal property as "disposable" which may then be disposed without annual notice to the City Council.
To be "disposable" the property must be declared as disposable by the purchasing agent, and designed to be
thrown away after use and have no monetary value after use. Examples may include but are not limited to
paper, pencils, pens, plastic bags, and cardboard.
D. City employees shall not be allowed to purchase surplus City property unless such property is sold to the
highest bidder, or if offered at a pre-determined price then only after the item has been offered to the
general public for no less than six days.
(Replaces 26A-377F) & 26A-384) (Ord. No. 11747, § 1, 6-4-92; Ord. No. 11936, § 2, 7-19-93) (Previously codified
in section 2-384)
Sec. 26A-56. Surplus of real Property.
A. Declaration of Real Estate Surplus. The City Council may declare any real property owned by the City to
be declared surplus and no longer needed. Such declaration shall be made on the consent agenda.
B. Disposition of Surplused Real Estate. Once the real property is declared surplus the method of disposition
shall be approved by the City Council, which may be by any means deemed most beneficial by the City
Council.
(Ord. 14866, § 2, 10-17-2011) (Ord. No. 11747, §I, 6-4-92; Ord. No. 11936, § 2, 7-19-93) (Replaces Chapter 2 and
subsequently 26A sections 377F) (Replaces Chapter 2 and subsequently 26A sections 385, 386 & 388) (Previously
codified in section 2-385)
Sec. 26A-57. Sale of Park Commission Property.
Should the Parks and Recreation Commission determine that property owned by the Parks Commission is
surplus, the procedure outlined above for the disposal of surplus property shall be followed. The Commission may
establish a minimum bid requirement for any parcel of property at the time it declares it surplus. The City Council
Rev. 5130120/4
26A-15
may approve any such sale on the consent agenda.
(Ord. No. 11747, § 1, 6-4-92; Ord. No. 11936, § 2, 7-19-93) (Previously codified in section 2-387) (moved from
26A-387) (Ord. No. 11936, § 3, 7-19-93) (Previously codified in section 2-389)
DNISION VII. SPECIFIC CATEGORIES IN PURCHASING
Sec. 26A-60. Sole source procurement.
A. Competitive bids_and advertising can be waived when there is only a single feasible source. A single
feasible source is defined as listed below.
1. Proprietary, only available from manufacturer or single distributor.
2. Bidding history determines that the item is only available from manufacturer or a single
distributor.
B. The city administrator shall be charged with determination as to whether a sole source is applicable.
(Previously codified in section 2-390)
Sec. 26A-61. Purchases of certain commodities.
A. All purchases of the following commodities may be purchased according to the procedures in this section.
1. Any chemical purchased in bulk.
2. Fuel.
B. Purchases of items authorized by this section shall be made as follows:
1. The purchasing agent shall maintain a list of approved vendors of each authorized item. The
criteria for approval shall be designated by each affected department director. Vendors may be
added to the list by the department director or at the request of the vendor. The person requesting
a vendor's name to be added to the list shall provide the information necessary to show
compliance with the criteria set forth.
2. The purchasing agent, at the request of the department director, is hereby authorized to purchase
such quantities of the material as are requested, from the approved vendor then offering the lowest
price, without further authorization as long as said purchase is within the budgetary control of said
department.
(Previously codified in section 2-391)
Sec. 26A-62. Purchases from federal surplus property.
Rev. 513012014
26A-16
All purchases from federal surplus property or from Surplus Property, State of Missouri are exempt from
purchasing I imits, as long as said purchase is within the budgetary control of said department
(Previously codified in section 2-392)
Sec. 26A-63. Cooperatives General Services Administration (G S A) contracts.
All purchases from General Services Administration (G SA) contracts are exempt from purchasing limits
as long as said purchase is within the budgetary control of said department.
(Previously codified in section 2-393)
Sec. 26A-64. Emergency purchases.
A. When a disaster has not been declared by the Mayor, notwithstanding any other provisions of this division,
the city administrator or designee may make or authorize others to make emergency procurement of
supplies, services, or construction items when there exists a threat to public health, welfare, or safety;
provided that such emergency procurement shall be made with such competition as is practicable under the
circumstances. A written determination of the basis for the emergency and for the selection of the
particular contractor shall be included in a record of each emergency procurement which shall be made and
shall set forth the contractor's name, the amount and type of the contract, a listing of the item(s) procured
under the contract, and the identification number of the contract file. A copy of the record shall be given
within five days of the purchase to the city administrator and purchasing division. If a disaster has been
declared, or if a disaster is later declared the provisions of Chapter 11, Emergency Preparedness and
Emergencies, shall be followed. In any such instance when emergency procedures are implemented, the
department director shall maintain all records related to an incident.
B. An emergency exists as defined below:
An emergency exists when a breakdown in machinery and/or a threatened termination of essential services,
including but not limited to maintenance and repair of essential office equipment, or a dangerous condition
develops, or when supplies are needed for immediate use in work which may vitally affect safety, health or
wei fare of the public.
(Code 1977, § 16-29(a); Code 1983, § 2-403; Ord. No. 11936, § 2, 7-19-93; Ord. No. 14051, §2, 6-5-2006)
(Previously codified in section 2-380)
Sec. 26A-65. Cooperative purchasing.
A. In lieu of the purchasing requirements set out in this chapter, the City Council may authorize participation
in any multi-government cooperative or for-profit cooperative by ordinance.
B. In addition to other groups authorized by ordinance the Council specifically authorizes participation in
cooperative purchasing with State of Missouri, the County of Cole, and the Housing Authority.
C. In lieu of the purchasing requirements set out in this chapter, the purchasing agent shall be authorized to
Rev. 513012014
26A-17
approve purchases based upon a bid received by another government entity within this State, provided that
all of the following requirements are met:
I. The other entity must have competitively bid the purchase using procedures which are
substantially similar to the procedures which would have been required had the City of Jefferson
bid the purchase itself as determined by the purchasing agent; and,
2. The purchasing agent receives verification, acceptable to the purchasing agent, that the other
governmental entity's procedures were actually followed; and
3. The successful bidder to the other governmental entity must state in writing, in a form acceptable
to the purchasing agent, that the City of Jefferson is authorized to make the same purchase at the
same price.
(Previously codified in section 2-382) (Previously codified in section 2-394) (Ord. 12316, 7/24/95; Ord. No. 14549,
§1, 6-15-2009) (Previously codified in section 2-395) (Ord. No. 13829, §1, 1-18-2005; Ord. No. 14549, §1, 6-15-
2009) (Previously codified in section 2-399)
Sees. 26A-66-26A-69. Reserved.
Sec. 26A-70. Purchase of City Property by City Employees.
City employees shall not be allowed to purchase surplus City property unless such property is sold to the
highest bidder or, if offered at a pre-determined price then only after the item has been offered to the general public
for no less than six days.
(Previously codified in section 2-406)
Sec. 26A-71. Automotive purchase and replacement advisory group.
The city administrator may create an Automotive Purchase and Replacement Advisory Group composed of
staff members representing the various departments which have vehicles assigned to them, for the purpose of
making recommendations to the city administrator as to the vehicles which should be purchased, replaced or sold.
The Purchasing Officer shall be the non-voting chairman of such a committee. (Ord. No. 14549, §2, 6-15-2009)
(Previously codified in section 2-407) (Ord. No. 13829, §1, 1-18-2005; Ord. No. 13860, §§1, 2, 3, 4-4-2005; Ord.
No. 14549, §I, 6-15-2009; Ord. No. 15264, 5-19-2014)
Rev. 5130/2014
26A-18
BILL NO. [Bill No.]
SPONSORED BY COUNCILMAN _______________________
ORDINANCE NO.
AN ORDINANCE OF THE CITY OF JEFFERSON, MISSOURI, PERTAINING TO THE
PURCHASING AUTHORITY OF THE CITY ADMINISTRATOR
BE IT ENACTED BY THE COUNCIL OF THE CITY OF JEFFERSON, MISSOURI, AS
FOLLOWS:
Section 1. Chapter 26A (Purchasing and Finance) Section 20 (City
administrator power to execute contracts ) is amended as follows:
Sec. 26A-20. City administrator power to execute contracts.
A. The city administrator is hereby authorized to sign contracts on behalf of the city, provided the
following criteria are met:
1. The contract has a cumulative total value of less than twenty five thousand dollars
($25,000.00) per year, unless specifically authorized by the City Council; or
2. The contract has a combined total value of no greater than fifty thousand ($50,000.00) per
year, the city administrator may place the same on the consent agenda for approval by
the Council in one meeting. The contract the City Administrator proposes to sign along
with a memorandum giving a brief explanation of the contract shall be sufficient. Such
contract shall be removed from the consent agenda shall be considered rejected if
any two councilpersons vote to remove reject the same and it shall thereafter be voted
separately from the remaining consent agenda items.
B. The city administrator shall not have the power to sign any contract pertaining to the purchase or sale
of real estate, unless specifically authorized by the City Council, except that such prohibition shall not
apply to:
1. Leases which are no more than twenty five thousand dollars ($25,000) in total value including
all renewals; or
2. The accepting or granting of easements across city property.
Section 2. This Ordinance shall be in full force and effect from and after the
date of its passage and approval.
Passed: Approved:
Presiding Officer Mayor
ATTEST: APPROVED AS TO FORM:
City Clerk City Counselor
AGREEMENT
FOR USE OF RIGHT OF WAY
This agreement is entered into on this ,£""'-day of _)~~, br , 2014,
between the City of Jefferson, Missouri, a Constitutional charter city of the State of Missouri
("City"), and Socket Telecom, LLC, a Missouri limited liability company ("Socket").
NOW, THEREFORE, in consideration of the mutual covenants set out herein, the City and
Socket agree as follows:
1. Use of City Conduit and Right of Way. City controls right of way within the City
limits and maintains certain underground conduit systems suitable for use of the
placement of fiber-optic cable. City hereby authorizes Socket to install its fiber-optic
cable in existing conduit presently owned by the City or any conduit which may later be
installed by the City, in locations approved by the City Administrator. Additional right of
way use may be granted hereinafter by the City Administrator without further revision of
this agreement. City agrees that its conduit will be maintained adequately to allow
Socket's fiber-optic cable to be safely used in the conduit.
2. Right to Convey Use of City Conduit. The City represents that it has the legal right to
convey to Socket the right to use the conduit and right of way approved by the City
Administrator.
3. Access to City Conduit. City is responsible for obtaining private easements for Socket
to use and access its conduit where approved by the City Administrator and where the
conduit access is located on private property. Socket will be provided access to the
conduit at pull boxes for fiber-related installation and maintenance.
4. Internet bandwidth provided by Socket. Socket shall provide to the City 35 megabytes
per second of internet bandwidth for the duration of the agreement, delivered to the
Jefferson City Police Station 401 Madison, Jefferson City Missouri.
5. Maintenance of Fiber Optic Cable. Socket is responsible for providing all maintenance
on the fiber-optic cable, and where located within City conduit.
6. Location Services. Socket is responsible for providing locate services when requested.
7. Term. The initial term of this Agreement shall be a minimum of twenty years from the
signing date of this Agreement. Unless notice is provided at least six months prior to the
end of the initial term, this Agreement will automatically be extended for a ten year
period.
8. Removal from Right of Way. Should the City undertake or approve the construction of
any water, sewer or storm drainage line or other street improvement project (including,
without limitation, installation of streets, traffic signals, street lights, sidewalks and
pedestrian amenities wherein the conduit or fiber (hereinafter called the "facility" or
"facilities") so constructed or approved is or shall become, by gift, transfer, dedica tion or
otherwise, a public facility owned, maintained or operated by the City) and such project
necessitates the relocation of Socket's then existing facilities, then upon written notice,
Socket shall relocate such facilities at no charge or expense to the City so as to
accommodate such improvement project at least ten (1 0) days prior to commencement of
such improvement. Should Socket elect to relocate all of its facilities outside of City's
right of way, this Right of Way Use Agreement shall be terminated and be of no further
force and effect, effective as of the date Socket provides written notice that it has fully
relocated all of its facilities.
9. Permits to do work required. While this agreement provides City Council approval for
general use of the approved areas of the right of way, Socket shall be required to obtain
all necessary and proper permits for construction within the right of way as required in
the City Code.
10. Abandonment. · If Socket fails to utilize the conduit and fiber for more than 365
consecutive days the conduit and fiber shall be considered abandoned and become the
property of the City.
11. Risk of proceeding. By signing this agreement Socket acknowledges that any work
performed by Socket prior to the City signing this agreement (which may be granted only
through approval of the City Council), shall be performed the risk of Socket. Should the
City Council deny this agreement, without some other provision of use being approved
by the City Council, Socket shall cease utilizing the facilities.
12. Sole Benefit of Parties. This agreement is for the sole benefit of the City and Socket.
Nothing in this agreement is intended to confer any rights or remedies on any third party.
13. Liability. In no event, whether as a result of breach of contract, tort liability or
otherwise, shall either party or its agents or employees be liable to the other party for
indirect, economic or consequential damages of any nature.
14. Insurance. During the term of this Agreement, Socket shall obtain and maintain the
following insurance: (i) Commercial General Liability including coverage for (a)
premises/operations, (b) products/completed operations, (c) personal and advertising
injury, (d) contractual liability, and (e) explosion, collapse and underground hazards, with
combined. single limit of not less than $5,000,000.00 each occurrence, or its equivalent;
(ii) Worker's Compensation in an amount by applicable law and Employers' Liability
with a limit of at least $1,000,000 each accident; (iii) Automobile Liability including
coverage for owned/leased, non-owned or hired automobiles with combined single limit
of not less than $1,000,000.00 each accident.
15. Notices. Notice under this agreement shall be given in writing and may be hand
delivered, sent by U.S. Mail or faxed as follows:
If delivered to City:
Attn: City Counselor
320 East McCarty Street
If delivered to Socket:
Attn: f. fY/t~t.f..f. ~oJ JCoJ~ct
~/fJ-9 C!t:tr~ &/1'<.
AJk.
Jefferson City, MO 65101 Columbia, Missouri~ 6i'2..0.:J..
A party may change the address to which, fax number to which or official to whom
notice is to be given by giving notice of such change to the other party.
16. Assignment. Neither party may assign its rights or responsibilities under this Agreement
without the prior written consent of the other.
IN WITNESS WHEREOF, the City and Socket have caused this document to be duly executed
on the day and year first above written by their respective duly authorized officers.
CITY OF JEFFERSON, MISSOURI
By: ____________________ __
Mayor
ATTEST:
Phyllis Powell, City Clerk
APPROVED AS TO FORM:
City Counselor
Socket Telecom, LLC,
By:~~~
Title: .<Q_,..,....,.C"~
ATTEST:
Officer