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HomeMy Public PortalAboutFY1997CITY OF JEFFERSON, MISSOURI ADOPTED BUDGET 1996-1997 N 11 i 11 1 WELCOME TO THE CITY OF JEFFERSON'S 1996-97BUDGET! We are pleased that you have taken the time to learn more about how we operate and manage your City and tax dollars. We want your trip through the budget to be easy and enjoyable and have provided the following ways to find specific topics: • TABLE OF CONTENTS ... a few pages back will give you major sections and page Lnumbers • INDEX ... an alphabetical listing at the end of the budget book to look up specific topics of interest • COLOR CODING ... all organization charts are printed on grey paper. The first chart � for the entire City organization contains page numbers for each department to allow you to go directly there for more detail. Subsequent colored sheets mark the start of major organizational units and funds. L Before you begin your budget journey, we invite you to scan the Budget Overview section to get a snapshot of City operations and important issues facing the Mayor and Council in adopting this b, budget, and in planning for the City's future. We hope your experience is informative and helpful and invite your comments and inquiries. Thanks for your time, 11 I 1 City of Jefferson Finance epartment Bob Kenney, Direc r 320 East McCarty Street Jefferson City, Mo 65101 Phone: 573-634-6327 Fax: 573-634-6329 -a�n.y aqua c�a ivi issouri - L L L n CITY OF JEFFERSON, MISSOURI ADOPTED BUDGET 1996-1997 MAYOR Honorable Duane Schreimann CITY COUNCIL MEMBERS First Ward Honorable Charles Jackson Honorable John Landwehr Second Ward Honorable James Haake Honorable Steve Nelson Third Ward Honorable Randy Kammerdiener Honorable Carl Jaynes Fourth Ward Honorable Carolyn McDowell Honorable Rick Nilges Fifth Ward Honorable Larry Vincent Honorable Bill Byrd CITY COUNSELOR Allen Garner HUMAN RESOURCES Diane Spieker PARKS & RECREATION Bill Lockwood POLICE CHIEF Tyler Brewer CITY ADMINISTRATOR Richard Mays FINANCE Robert Kenney PLANNING & CODE ENFORCEMENT Keith DeVault FIRE CHIEF Robert Rennick PUBLIC WORKS Marty Brose CITY OF JEFFERSON, MISSOURI ADOPTED BUDGET 1996-1997 TABLE OF CONTENTS I Page BUDGET OVERVIEW i - x3d DEPARTMENTAL DETAIL City Organizational Chart 1 Budget Summary - General Fund 2 ADMINISTRATION Mayor 4 City Council 5 City Clerk 6 Administration 7 Law Department 8 Human Resources 9 FINANCE/MUNICIPAL COURT Finance Department 11 Municipal Court 12 POLICE DEPARTMENT Police Department 14 FIRE DEPARTMENT 16 PLANNING & CODE/ANIMAL RESCUE Planning & Code Enforcement 18 Animal Rescue 19 PUBLIC WORKS - ENGINEERING/STREETS Engineering 21 Streets 22 NON DEPARTMENTAL 23 TRANSFERS & SUBSIDIES 24 PUBLIC WORKS - ENTERPRISE FUNDS Water 26 Airport 28 Parking 30 Transit 32 Wastewater 34 Central Maintenance 36 SELF INSURANCE 36 I TABLE OF CONTENTS -(Continued) e Page PARKS & RECREATION 39 OTHER FUNDS Grants 42 Police Training 44 Lodging Tax 44 TCI Special Franchise 44 Capital Improvement Sales Tax 48 Firemen's Retirement Trust 53 MODAG Trust 53 City Hall Trust 56 USS JC Submarine Trust 56 APPENDICES INDEX APPENDIX A Personnel Schedule of Full Time Positions 59-61 Personnel Schedule of Part -Time and Temporary Positions 62-63 Salary Schedule 64 APPEND IX B Schedule of Insurance 65-66 APPENDIX C Debt Service Schedules 67-71 APPENDIX D Summary of Signficant Accounting Policies 72-76 GLOSSARY 77-79 INDEX 80-81 e City of Jefferson Members of the City Council 320 East McCarty Jefferson City, MO 65101 September 9, 1996 Duane Schreimann Mayor Dear Members of the City Council: Pursuant to Section 4.4 (5) of the Charter of the City of Jefferson, I hereby submit a recommended annual budget for fiscal year 1996-1997 which begins on November 1, 1996. The total recommended appropriation for all funds is $33,559,771 which compares to projected current expenditures of $39,112,829, a decrease of $5,553,058 or 14%. The following budget overview from the City Administrator highlights significant factors and issues involved in developing this recommendation. 1 The preparation of this budget document is the result of much work by many people. Department Directors and their staffs are commended on the provision of municipal services with limited resources for manpower and the acquisition of supplies, materials and equipment. Special credit is given to City Administrator Rich Mays and Finance Director Bob Kenney and their staffs for their assistance in the preparation of this budget. I Ibks I I Sincerely, Duane Schreimann Mayor M City of Jefferson To: Honorable Mayor Duane Schreimann, Duane Schreimann Mayor I am pleased to present this recommended budget for the City of Jefferson for the fiscal year beginning November 1, 1996 and ending October 31, 1997. A number of changes have been made in the budget process to provide an operational, as well as a financial picture of past, current and projected functions and activities. New this year is a Table of Organization for each department, and a Base Budget Additions Summary with supporting detail justifications. The table of organization shows staffing and reporting relationships along with current and new positions. The Base Budget Additions Summary shows all department requested and City Administrator approved budget additions and changes. A revised and expanded Operations Summary provides a narrative and statistical overview of what has and will be accomplished with the resources expended and requested. Finally, the budget overview section has been expanded to address issues and opportunities facing i' the City during the coming year. am This budget places primary emphasis on (1) continuation of present operational levels, (2) increased productivity as an alternative to increased staff, and funding, (3) limiting the growth in expenditures to the growth in operating revenue, (4) completion of the projects funded through the 1992-1997 Capital Improvement Sales Tax and (5) initiation of major capital improvements to the Wastewater collection and treatment systems. We have designed this budget document to provide the public and Council the information needed to assure fiscal accountability and to relate spending to accomplishment of the City's citizen service goals. This latter purpose after all, is the only real justification for any expenditure of public funds. The following sections provide a summary of the significant issues, factors and assumptions that produced this recommended budget and that require Council consideration. A final note as you begin your considerations of this proposed budget. This is intended as a working document and represents a balanced plan of spending within current revenue and recommended fund balance levels. Increases in budgets will generally require either increases in revenue, or decreases in other budget items. We also solicit your comments and suggestions for changes and improvements. kRichard A. Mays, City Administrator i 1996-97 Budget Overview Crff OF JEFFERSON, MISSOURI 1996-97 Budget Summary - All Funds (in $,000) 11 M Prior Year Results 1996-97 Adopted Budget 1993-94 1994-95 1995.96 Average Increase (Decrease) % of Actual Actual Projected Growth Rate Amount Amount Percent Total Revenues by Source lad Property Taxes $2.949 $3,014 $3,239 5% $3,330 $92 3% 11% Sales & Use Taxes 10,693 11,250 11,959 6% 11,221 (738) -6% 37% Franchise Fees 3,276 3,356 3,317 1% 3,474 158 5% 11% Intergovernmental 2,149 3,787 5,031 55% 1,443 (3,588) -71% 5% Charges for Services 8,018 7,241 7,10-4 -6% 7,397 294 4% 24% Other 2,340 2,790 2,213 -1% 2,212 (1) -0% 7% Operating Transfers In 1,884 3.330 2,233 22% 1,357 (876) -39% 4% Total Revenue $31,309 $34,769 $35,096 6% $30,435 ($4,661) -13% 100% Expenditures by Type % of Operating Expenditures Cateaory • Personnel Services $12.547 $12,988 $14,528 8% 65% $15,127 $599 4% 44% Materials & Supplies 1,130 1,208 1,284 7% 6% 1,367 83 6% 4% Contractual Services 2,859 2,833 2,278 -10% 13% 2,922 645 28% 9% Ld Repairs & Maintenance 2.445 2,143 2,009 -9% 9% 2,203 194 10% 6% Utilities/Other 1,159 1,001 1,015 -6% 7% 1,662 647 64% 5% 20,141 20,173 21,114 2% 100% 23,281 2,168 10% 68% L Capital Expenditures Capital Purchases 2,366 2,882 7244 87% 3,472 (3,771) -52% 10% Capital Projects 3,088 3,628 7,292 59% 4,911 (2,381) -33% 5,454 6,510 14,536 71% 8,383 (6,153) -42% 25% Operating Transfers Out 2,555 3,912 2,437 8% 1,357 (1,080) -44% 40/6 Debt Service 675 609 1,026 29% 1,090 64 6% 3% Ld Total by Type $28,826 $31,204 $39,113 17% $34,112 ($5,001) -13% 100% Expenditures by Function General Government $1,210 $1,184 $1,332 5% $1,451 $119 9% 4% Public Safety 7,500 7,410 8,098 4% 8,397 299 4% 25% r Street and Engineering 3,050 3,013 3,016 -1% 3,403 387 13% 10% Planning, Code, & Health 1,000 1,088 1,258 12% 1,375 118 9% 4% Sanitation 2,223 2,093 5,064 68% 5,629 565 11% 17% Cultural and Recreation 2,339 2,616 3,421 21% 3,374 (47) -1% 10% Transportation Other 2,689 3,555 2,617 3,995 .4,835 2,862 43% -8% 3,177 2,037 (1,658) (825) -34% -29% 9% 6% Capital Outlay 3,340 4,229 7,572 53% 3,911 (3,661) -48% 11% Other Financing Uses 2.021 2,959 1,656 1% 1,357 (299) -18% 4% Total by Function 28,825 $31,204 $39,113 17% $34,112 ($5,001) -13% 100% Fund Balance Net Increase(Decrease) $2,484 $3,565 ($4,017) ($3,677) Add:Beg.Fund Balance 7,726 10210 13.775 9,758 Available Fund Balance $10,210 $13,775 $9,758 $6,081 18% ' Indicates the percentage each item is of the total Operating Expenditures. P 9 P 9 11 M 1996-97 Budget Overview CITY OF JEFFERSON, MISSOURI Budget Overview The Budget Summary -All Funds on the facing page provides a snapshot of the 1996-97 Adopted Budget with comparative data for the 1995-96 projected, and two prior years actual. The 1996-97 Adopted Budget section provides the budgeted amount, the amount and percentage change over 1995-96 and a column showing the percentage that each line item is of the total budget. For instance, Sales & Use Taxes are 37% of total revenue and Personnel Services are 44% of the total Expenditures by Type. In addition, a column for "Percent of Category" is included in the Expenditures by Type section that shows the percentage each item is of the category totals (i.e., Personnel Services are 65% of Operating Expenditures). The following highlights significant items in the Summary -All Funds. Revenues by Source Revenues are down $4.7 million or 13% below 1995- 96. This is due primarily to the completion of the 1993 and 1995 flood repair and buy out grants, and capital projects and acquisitions including the purchase of one fire truck, eight transit busses, and airport and wastewater improvements. Corresponding decreases are evident in Capital Expenditures. Sales & Use taxes continue to be our largest revenue source at $11.2 million (37% of total) with an average growth rate of 60/6. The 1996-97 projected decline in total revenue of primary revenue sources 12000 10000 8000 6000 s » 0000 2000 0 1993-94 1994-95 1995-96 1996-97 ❑ SaleslUse Tax Service Charges ® Franchise Fees ® PropertyTax $738,000 reflects the inclusion of only six months collection of the 1992-97 1/2cent Capital Improvement Sales Tax through April 1997. Adding the new five- year Capital Improvement Sales Tax approved in August would increase the total by $1.3 million for a total of $12.5 million, up 4Y2% over 1995/96. Sales and Use taxes include the specific sources shown in the following table. All of these categories are showing significant annual growth except the cigarette tax which has declined from $181,601 in 1994 to a projected $137,460 in fiscal 1996-97, reflecting the national trend toward less smoking. Sales and other user tax collections 1992-93 1% General Fund 5,925,650 %% Capital 2,692,959 Improvements 1996-97 Gasoline tax 688,894 5 cent Cigarette tax 181,601 2% Hotel/Motel tax 211,227 Total 9,700,331 * for six months only through April 1997 1993-94 1994-95 1995-96 1996-97 Change 6,513,217 6,869,456 7,292,033 7,664,379 5.1% 2,983,694 3,130,764 3,362,148 -2,208,714 34.3% 784,401 836,473 892,221 950,000 6.5% 171,260 162,801 151,511 137,460 -9.3% 240,665 250,558 261,099 260,000 -0.4% 10,693,237 11,250,052 tll 11,959,012 11,220,553 -6.2% r XMI 1996-97 Budget Overview CITY OF JEFFERSON, MISSOURI In 1996, the Missouri Supreme Court ruled the Local Use Tax law invalid. At that time, the City had received over $2 million from the state collected tax based on our respective population. That money had been escrowed as received and not included in revenue pending the conclusion of the Supreme Court case. A new court case has been filed opposing possible refunding of previous collections. In response to the Supreme Court ruling, the Missouri Legislature enacted a new "local option" use tax based on voter approval. The Jefferson City issue was narrowly defeated in August while Cole County's issue was approved. It may be resubmitted on a 1997 ballot and could provide up to $400,000 annually if approved. Charges for Services are the second largest revenue source at $7.4 million (24% of total) and one of the most important to taxpayers because they represent users paying for the City services they are provided, with limited or no tax support. The principal Jefferson City user charges are for Public Parking, Water and Wastewater treatment which are all self-supporting; and Public Transit, Parks & Recreation and the Airport which are subsidized by grants and the General Fund. The decline in service charges from 1993-94 is due entirely to the conversion to a self-insured employee benefit plan in 1995 which had accounted for $1,574,245 and $395,829 in 1993-94 and 1994-95 service charge revenue respectively. User charges will become an increasingly important revenue source as the City pursues its goal of full user cost recovery whenever possible. For 1996-97, monthly permit parking fees were increased five dollars ($40,000 annual revenue) and various recreation fees were incrementally increased. All other charges for services remain the same. Franchise Fees are the third largest revenue source at $3.5 million (11% of total). These fees are charged as a percentage of gross revenue to electric, gas and steam utilities (5.65%), telephone/telecommunications companies (7%) and cable television (5%). Water utilities are not currently subject to the fee. The Council is required to hold a public hearing on franchise fee rates prior to adoption of the budget and can then adopt new rates (up to 7% without a public vote) if needed. No changes in rates have occurred since 1984. Property Taxes provide 11% of total revenue, the fourth largest source. These taxes are based on a tax levy rate applied to the assessed value of Real and iv Personal property of individuals and businesses. Cole County assesses, bills and collects taxes for the City for a 2% fee. The City bills and collects taxes using Callaway County assessments for that part of the City lying north of the Missouri river. The following property tax calendar sets out significant dates in the processing cycle: Property tax calendar Assessment date January 1 Tax rate certified to County September 1 Tax levy date October 1 Tax billing date November 1 Delinquent date January 1 Delinquent taxes are penalized 5% on January 1 and bear interest of 2% per month to a maximum of 18%. Property with three years or more of unpaid taxes are subject to seizure and sale by the County on the fourth Monday in August each year. The Missouri Constitution limits the growth in tax revenue due to reassessment to the lesser of annual inflation or 5%, and requires a reduction in tax rates if needed to limit the growth. This budget sets property tax rates at 76 cents per $100 assessed valuation, the same rate adopted last year, but three cents below the 79 cent rate in effect from 1985 through 1994. Based on new levy limit calculations from the State Auditor's Office, this places the General fund levy five cents, and the Parks and Firemens' Pension levies two cents below their respective maximum, as shown in the following table: The City Council can increase levy rates to the maximums without a public vote. Based on current assessed valuations, each penny would produce approximately $41,000 in tax revenue at 95% current Property tax rate limits Current Levy limit Under limit rate rate General $0.52 $0.57 $0.05 Park 0.16 0.18 0.02 Firemen 0.08 0.10 0.02 Pension Total $0.76 $0.85 $0.09 The City Council can increase levy rates to the maximums without a public vote. Based on current assessed valuations, each penny would produce approximately $41,000 in tax revenue at 95% current 1996-97 Budget Overview CITY OF JEFFERSON, MISSOURI collections. Assessed Valuations continue to grow at a healthy rate of 6% with Personal Property growth of double that figure (12.6%). The 4.4% real estate growth is entirely from new construction being added to the tax rolls since the value of existing property actually declined slightly this year. This reflects a long term growth and strength in office and housing demand to serve the growing state government workforce. Since 1985, assessment ratios have been standardized per RSMo. 137.115 at the following percentages of the property's fair market value as of January I each year Property Classification Assessment Ratio Real Property - Agricultural 12% Commercial 32% Residential 19% Personal Property one-third Property assessed value trends 1992-93 1993-94 1994-95 1995-96 1996-97 Change Real Estate 249,465,138 260,783,717 267,092,213 292,523,476 305,381,148 4.4% Personal 79,350,214 82,378,388 88,179,173 102,944,988 115,918,189 12.6% Railroad/Utility 13,795,831 13,617,773 14,238,765 14,682,660 14,856,156 1.2% Total 342,611,183 356,779,878 369,510,151 410,151,124 436,155,493 6.3% Expenditures by Type Total Adopted Budget is $34.1 million, down $5 million from 1995-96 (13%). This is due entirely to lower levels of Capital expenditures in the 1996-97 budget reflecting completion ofprojects and purchases, and the inclusion of only six months of the 1992-97 Capital Improvements Sales Tax projects. A program for the new five year capital improvement sales tax will be presented to the Council in the first quarter of 1997. Budget projections are based on actual position and item cost for personnel services and capital outlay, and on historic trends for other supplies and services. Operating Expenditures represent 68% of the 1996 - expenditures by type 16000 14000 12000 a 10000 w 8000 e 6000 4000 2000 0 1993-94 1994-95 1995-96 1996-97 ❑ Personnel ® contractual [ Capital ® Transfers [/ 97 total budget and are up $2.2 million (10%) over 1995-96. Personnel Services continues to be our largest operating expenditure at $15.1 million and 65% of the operating budget (44% of total budget). This cost is projected to increase only 4% in 1996-97 compared to a three-year average of 8% reflecting our goals of limited position growth, cost contaimuent and productivity improvement in this critical budget area. Contractual Services are the second largest operating expenditure at $3 million and 13% of budget. while the projected increase of $645,000 (28)% over 1995-96 seem extraordinary, a closer examination shows that we are just returning to the levels incurred in 1994 and 1995. This reflects the City's shift from outside contractual health care providers to a self-insured plan in 1995 with resulting declines in contractual cost in 1995-96 as expenses were paid directly by the City. r .J 1996-97 Budget Overview CITY OF JEFFERSON, MISSOURI Capital purchases and projects continues as a major item at $8.3 million and 25% of the total 1996-97 budget. This is $6.2 million less than 1995-96 reflecting the completion of a significant number of Sales Tax projects and the inclusion of only the current (1992-97) sales tax projects in this budget. Operating Transfers In (revenue) and Out (expenditures) represent the moving of money from one City fund to another to provide financial support for operations, or to pay an expenditure made by one fund on behalf of another. As such, they reflect the legal necessity of maintaining separate accounts and accountability for different revenue sources, but are not actual additional revenue and expenditures to the City on an overall basis. The decline in Operating Transfers reflects the reduced level of General Fund support this year to Transit and the Airport and the completion of capital projects partially funded by capital improvement sales tax and other funds. Expenditures by Function In viewing the Expenditures by Function section, Public Safety is the primary focus at $8.4 million and 25% of budget. Sanitation (Wastewater) is next at $5.6 million (17%) due to an expanded plant improvements program followed by Streets, Cultural and Recreation, and Transportation at approximately 10% each. Planning, Code and Health continues to expand at a significant rate particularly in Animal Rescue activities. Historic and current growth rates are somewhat distorted by changes in capital purchases and improvements in Sanitation, Cultural & Recreation and Transportation areas which account for the major differences. major operating functions 10000 8000 8000 c° 4000 2000 1993-94 1994-95 1995-96 1996-97 ❑ Pubitcsefety sanitation ® streets Recreation Fund Balances Total projected available fund balances of $6.1 million represent a healthy 18% of budgeted expenditures. Individual operating funds are meeting or exceeding their fund balance goal of the greater of $50,000 or 10% of budgeted expenditures (except Parks) as shown in the following schedule. This is the City's target minimum reserve level for fiscal soundness. Operating fund balances as a percent of budget Parks Beginning Add: 1996-97 Less: 1996-97 Ending Balance Percent of Balance Revenues Budget Budget General 1,821,048 16,502,025 16,502,025 1,821,048 11.0%, W Parks 286,324 3,086,975 Airport 136,677 314,230 M Parking 745,379 907,360 Transit 226,012 996,800 Water 100,827 13,190 Wastewater 2,792,989 3,766,940 The Parks fund is supported by the General fund to the extent that its taxes, charges and fees do not cover all expenses, therefore its fund balance needs are vi 3,373,205 94 0.0% 396,839 54,068 13.6% 833,253 819,486 98.3% 1,106,255 116,557 10.5% 12,050 101,967 846.2% 5,617,365 942,564 16.8% covered by the General fund. The General fund reserve should be $2 million, up $179,000 from its current level to support both funds. 1996-97 Budget Overview CITY OF JEFFERSON, MISSOURI Operating Revenues -vs- Expenditures A basic premise of this budget was to "live within our balances. This assures that current service levels are means." That is, expenditures for ongoing operations, supported within existing revenue rates and sources. (excluding all capital and one-time costs), should not This goal has been accomplished with the exceed operating revenues from continuing sources. recommended budget except for Parks, Airport and New one-time and capital costs are then funded from Transit which have traditionally required General fund new or excess revenue, or from excess carryover fund support. Operating revenues as a percent of operating budget 1996-97 Total Less: Capital Operating Operating Revenue to Budget Expenditures Budget Revenue Budget General 16,502,025 656,315 15,845,710 16,502,025 104.1% Parks 3,373,205 655,650 2,717,555 2,234,975 82.2% Airport 396,839 6,500 390,339 54,230 13.9% Peng 833,253 86,500 746,753 907,360 121.5% Transit 1,106,255 157,700 948,555 238,880 25.2% Water 12,050 4,220 7,830 13,190 168.5% Wastewater 5,617,365 2,838,750 2,778,615 3,766,940 135.6% Staffing A total of four (4) new fidl-time positions are included in the following table, however the clear trend has been in this budget bringing the City's total full-time significant increases in the Police Department and little workforce to 352. A history of staffing levels is shown change in all others. Budgeted full-time positions Five Year 1992-93 1993-94 1994-95 1995-96 1996-97 Change Police 85 92 96 101 102 17 Fire 72 72 70 70 70 -2 Public Works 43 43 42 43 44 1 Planning & Code 19 19 19 21 21 2 Enterprise Operations 58 61 61 60 59 1 Parks & Rec. 31 31 32 33 34 3 Administration 19 19 19 20 22 3 Total 327 337 339 348 352 25 The objective in considering requests for new or expanded positions was to first explore all alternatives in order to contain Personnel Services, the largest single budget item (67% of total City operating costs). This involved rethinking and reorganization of existing jobs, substitution for existing positions and detailed Vii cost/performance justification for approved additions. Better tools and technology have been included rather than new people where increased productivity could fill the need. We have attempted not to throw money or people at problems if a better answer existed. 11 I I 11 I I I I I I I 1996-97 Budget Overview CITY OF JEFFERSON, MISSOURI problem in the Information Systems Specialist employees by function position resulting from the dual responsibilities of data processing, 911 and computer -aided -dispatch support coupled with Records Section supervision 19.9%70 %\ 29.0 °5102 duties. • A Maintenance H position has been added to Parks Maintenance due to rapid growth in parks and s.o% 21 facilities usage, fulfilling a Council commitment made earlier this year during consideration of the an::69 a 3% zz composting contract. 12.5%44 J Poll. Publio Work. Eedrgd.. One, Ad.W.wnon 9.7%34 ® Fin Planning l Cade Enk. Parlu 6 Ree. Full time positions were added in the following areas: A part-time Data Processing Coordinator position in Finance has been increased to full time to provide citywide programming support for the AS - 400 system. This will address long standing grantsaccountingauditconcerns,supportthe full implementation of project accounting and reporting for Sales Tax projects and support the implementation of a new investment policy estimated to increase interest earnings by $100,000 during the next year. • A part-time (.75 Re) Associate City Counselor has been increased to full time to reduce the use of outside counsel and to provide support for city damage and workers compensation claims and land use, zoning and Board of Adjustment issues. A Records and Fiscal Affairs Supervisor position The following staffing and personnel changes did not create new full-time positions but are included in the recommended budget: • Part-time Bus Driver hours (.50 Re) have been added in Transit to service the expanded State shuttle contract from one to two daily busses. • The Fire Department has been returned to authorized staffing by the upgrade of six Firefighter positions to three Captain and three Driver positions. Request for six additional firefighters was denied. • Two Engineering positions have been reclassified to Plan Reviewers and one position was added in Planning and Code Enforcement several months ago to expedite processing of development applications and City construction projects. • A Construction Inspector was transferred from Wastewater to Engineering (Sewer fund to General fund), however the position costs are reimbursed to the General fund. • Three Telecommunications Operator positions have been upgraded to Lead Telecommunications Operator positions in the Police Department will assume • A part-time Police Information Clerk (.50 fte) responsibility for Records Section employees, position was added to the Police Department to relieve command staff of clerical workload and assist with a growing workload in the Records handle payroll and department fiscal affairs. The section. position will also alleviate a chronic staffing Viii 1996-97 Budget Overview CITY OF JEFFERSON, MISSOURI Supporting our goal of increased productivity and keeping up with market conditions, we have budgeted a 2 %z% across-the-board increase for employees effective November 1, 1996 and an average 3% performance increase effective on the employee's anniversary date. City paid employee benefit programs remain the same with some anticipated cost increases in January 1997. History of Annual Pay Adjustments Effective Date General Increase Merit Increase* Lump Sums January 1, 1992 1% 3% $250 November 1, 1992 none 3% $200 November 1, 1993 2% 3% November 1, 1994 2% 3% November 1, 1995 1.5% 3% November 1, 1996 2.5% 3% *Merit increases are effective on the employees annual anniversary date. Percentages represent the citywide average. Actual increases range from 0% to 5% based on performance. ix LW 1996-97 Budget Overview CITY OF JEFFERSON, MISSOURI 9 Expenditures by Function General Government Total 1996-97 Budget Summary - by Fund Type (in $,000) $5,999 $1,207 $390 $30,435 9 Percent of Total Funds Special Capital 8% Internal Trust & 1% 4,002 910 General Revenue Projects Enterprise Service Agency Total $1,116 Revenues by Source Operating Expenditures 11% 1% 21/6 5,629 87% 286% 5,629 Cultural & Recreation Property Taxes $2,271 $712 $1,890 1 $2,103 $347 $3,330 ` Sales & Use Taxes 8,752 260 2,209 Other 307 208 11,221 1,367 Franchise Fees 3,464 10 627 3,911 584 376 3,474 2,922 Intergovernmental 276 690 265 478 549 245 1,443 2,203 Charges for Services 565 1,228 388 4,442 1,162 13 7,397 1,662 Fees, Licenses, & Permits 306 14,398 3,491 4 3,889 1,115 310 23,281 Fines & Forfeitures 377 9 122 508 Interest Income 250 37 216 409 45 18 974 ` Other Operating Revenues 273 79 44 1,000 25 421 4,911 Operating Transfers In 5 852 5 500 1,357 9 Expenditures by Function General Government Total $16,539 $3,876 $2,424 $5,999 $1,207 $390 $30,435 9 Percent of Total Funds 54% 13% 8% 20% 40/6 1% 4,002 910 Expenditures by Type 3,403 Planning & Code, & Health 1,375 $76 $2,035 $983 $1,116 ( Operating Expenditures 11% 1% 21/6 5,629 87% 286% 5,629 Cultural & Recreation Personnel Services $10,862 $1,890 1 $2,103 $272 $15,127 2,336 Materials & Supplies 531 321 Other 307 208 1,367 389 Contractual Services 1,290 627 3,911 584 376 45 2,922 Total Repairs & Maintenance 1,144 265 $1,134 549 245 Percent of Total Funds 2,203 12% 11% Utilities/Other 571 388 346 13 344 1,662 14,398 3,491 3,889 1,115 389 23,281 Capita! Expenditures Capital Purchases 686 677 2,089 19 1 3,472 Capital Projects 3,911 1,000 4,911 Operating Transfers Out 1,352 5 1,357 L Debt Service 103 988 1,090 Total $16,539 $4,172 $3,911 $7,966$1,134390 $ $34,112 9 Expenditures by Function General Government 1,451 1,451 Public Safety 8,388 9 ($1,967) $73 $0 8,397 Street & Engineering 3,403 1,562 4,002 910 1,116 3,403 Planning & Code, & Health 1,375 $76 $2,035 $983 $1,116 1,375 Sanitation 11% 1% 21/6 5,629 87% 286% 5,629 Cultural & Recreation 3,373 1 3,374 Transportation 2,336 841 3,177 Other 1,922 790 293 389 3,394 Capital Outlay 3,911 3,911 Total $16,539 $4,172 $3,911 $7,966 $1,134 $390 $34,112 Percent of Total Funds 48% 12% 11% 23% 3% 1% Fund Balance Net Increase(Decrease) ($296) ($1,487) ($1,967) $73 $0 ($3,677) Add:Beg.Fund Balance 1,821 346 1,562 4,002 910 1,116 9,758 Available Fund Balance $1,821 $50 $76 $2,035 $983 $1,116 $6,081 Percent of Expenditures 11% 1% 21/6 26% 87% 286% 18% X 1996-97 Budget Overview CITY OF JEFFERSON -MISSOURI Budget Overview by Fund Type The preceding discussions have dealt with the City as a single financial and accounting entity divided into various departments and functions. While this is helpful in understanding overall trends and responsibilities, it masks the fact that the City actually operates as series of independent "businesses" or "funds" as shown in the Budget Summary by Fund Type on the next page. Except for the General Fund, all funds are restricted in some fashion in the use (expenditure) of their resources and are required to maintain separate accountability for their operations. This means that nearly half (46%) of the budget is restricted primarily for enterprise operations, parks and recreation and capital projects. The following sections expenditures by fund type 35000 30000 25000 220000 t 15000 19 10000 c 5000 Revenue Expenditures Trust 8 Agency Internal Service Capital Projects ® Special Revenue Enterprises General will provide a view of the City from this perspective. General Fund The general fund is the main operating fund of the City providing the basic "bread and butter" services normally associated with local government including Police, Fire, Streets, Planning, Code Enforcement and Health. At $16.5 million it represents the largest portion (54%) of the total City budget. Over half (53%) of General fund revenue comes from the 1% sales tax with utility franchise fees and property taxes accounting for 21% and 14% respectively. Sales tax and franchise fees will become an increasingly larger part of revenue as the City continues to "hold the line" on property tax rates limiting new revenue to that provided from new construction and business growth. xi general fund revenues Over half (51%) of General fund expenditures go for Public Safety (Police and Fire) with Streets & Engineering the next largest at 21 %. In addition to the listed functions, the General fund provides significant support to Parks and Recreation ($852,000), Public Transit ($240,000) and the Airport ($260,000) in the form of transfers. Personnel services use 66% of the total budget (75% of the operating budget) as might be expected in such labor intensive functions. Strict expenditures by function staffmgjustifications and controls were implemented in the budget process to limit budget growth to less than 2% over last year. 1996-97 Budget Overview CITY OF JEFFERSON, MISSOURI Park's main revenue source is user charges at $1,228,000 (32%) from golf, ice arena, swimming pools and recreation program receipts. The General fund provides the next largest source as a transfer in for $852,000 (22%) with the Park 16 cents per $100 assessed value property tax levy yielding $712,000 (18%). Enterprise Enterprise funds account for operations that are financed and operated in manner similar to private businesses where the City's intent is that the cost of providing goods or services on a continuing basis is The Grants fund consists mostly of a Community Development Block Grant (CDBG) of $433,000 for rental housing rehabilitation. An additional $77,100 is budgeted for final flood program expenditures. The remaining funds support Police training activities, tourism and economic development (Lodging Tax) and public access cable television (TCI). paid for through user charges; or where the City feels the periodic determination of net income is appropriate for accountability purposes. The City uses the following enterprise funds: Special Revenue Enterprise funds Special revenue funds account for specific revenue sources that are legally restricted to expenditure for particular purposes. The City's special revenue funds include the following: Beg Fund Revenues Expenses End Fund Balance Balance Special revenue funds Airport ` 314,230 Beg Fund Revenues Expenditures End Fund Balance LAU 745,379 Balance 833,253 $819,486 Transit Wastewater Park 286,324 3,086,975 3,373,205 $94 Grants 36,545 510,100 510,100 $36,545 Water (Cedar City) Police Training 0 8,960 8,960 $0 Total Lodging Tax 215 260,000 260,000 $215 TCI Special Franchise 23,174 10,000 20,000 $13,174 All funds are self-supporting Total $346,258 $3,876,035 $4,172,265 $50,028 Park's main revenue source is user charges at $1,228,000 (32%) from golf, ice arena, swimming pools and recreation program receipts. The General fund provides the next largest source as a transfer in for $852,000 (22%) with the Park 16 cents per $100 assessed value property tax levy yielding $712,000 (18%). Enterprise Enterprise funds account for operations that are financed and operated in manner similar to private businesses where the City's intent is that the cost of providing goods or services on a continuing basis is The Grants fund consists mostly of a Community Development Block Grant (CDBG) of $433,000 for rental housing rehabilitation. An additional $77,100 is budgeted for final flood program expenditures. The remaining funds support Police training activities, tourism and economic development (Lodging Tax) and public access cable television (TCI). paid for through user charges; or where the City feels the periodic determination of net income is appropriate for accountability purposes. The City uses the following enterprise funds: Enterprise funds Beg Fund Revenues Expenses End Fund Balance Balance Airport 136,677 314,230 396,839 $64,068 Public Parking 745,379 907,360 833,253 $819,486 Transit Wastewater 226,012 2,792,989 996,800 3,766,940 1,106,255 $116,557 5,617,365 $942,564 Water (Cedar City) 100,827 13,190 12,050 $101,967 Total $4,001,884 $5,998,520 $7,965,762 $2,034,642 All funds are self-supporting through user charges except for the Airport and Transit which require xii 1996-97 Budget Overview CITY OF JEFFERSON, MISSOURI General fund support of $260,000 and $280,000 respectively. The Airport is the sixth busiest in the State with over 50,000 operations annually primarily supporting State agencies and operations. The City provides FAA approved control tower operations from 6:00 a.m. to 9:30 p.m. seven days a week. Major runway lighting improvements have been completed with 90% matching capital grants however no federal or state operating grants are available or anticipated. Funding alternatives are discussed in the "Budget Issues" section. Public parking manages over 2,500 daily and monthly parking spaces in the downtown area including a 600 vehicle garage on Madison street, a 100 car garage on Jefferson street, fifteen reserved and five metered open parking lots and 1,300 on -street metered spaces. Present parking demand indicates the need for additional spaces to be considered over the next five years planning process. Transit operations include a five bus fixed route service, a four bus handicap service, charter bus service and a "park and ride" system paid for by the State for their employees. Long range plans include the expansion of park and ride services as a partial solution to downtown parking demands and additional user fee revenue needs. The system just completed the change out of all busses in 1995-06 to smaller, more fuel efficient models funded 90% by federal grants. Daily operating costs are expected to drop also easing the financial pressure on this subsidized activity. Additional funding recommendations are included in the "Budget Issues" section. The Wastewater system includes a 275 mile collection system with 27 pump stations feeding one seven million gallon per day (7 MGD) treatment plant located across the Missouri river in north Jefferson City. The plant provides primary and secondary treatment for over 16,600 users within the City and surrounding areas and cities. Major capital improvements to the plant and system were started last year and will continue over the next five to seven years funded primarily on a pay as you go basis. As outstanding debt will be retired within four years, freeing up approximately $2.9 million in bond reserves for this purpose. Service fee increases are not anticipated within the next three years. The Cedar City Water system was acquired by the City after the flood of 1993 destroyed the town. It consists of two wells, a 50,000 gallon water tower and a distribution system now serving 45 primarily commercial users in north Jefferson City. Although its former primary function as a residential water supplier is gone, the system could play a vital role in the long term commercial and industrial development occurring in the area. Internal Service Internal service funds account for the financing of goods or services provided by one City department or agency to another department or agency on a cost reimbursement basis. The City operates two such funds for centralized maintenance of vehicles and equipment, and a self-insured program for workers compensation and injury claims. Internal Service funds Beg Fund Balance Revenues Expenses End Fund Balance Central Maintenance (15,890) 856,750 840,860 $0 Self Insurance 926 234 350 000 293 095 983139 5 , Total $910,344 $1,206,750 $1,133,955 $983,139 Central maintenance services over 250 units including vehicles, trucks, busses and specialized equipment. It does not serve the Parks department which maintains its own facility. Washing and fueling facilities are provided in addition to maintenance and repair activities. The Sel, 'Insurance fund was started in 1991 as a cost containment alternative to the State of Missouri fund or private insurance for on-the-job or job related sickness J 1996-97 Budget Overview CITY OF JEFFERSON, MISSOURI and injury expenses. The target reserve of $1 million cent Capital Improvements Sales Tax fund which runs will be reached this year which will stabilize future through March 1997. A five year extension of the sales charges levied as a percent of payroll. tax was approved by voters in August 1996 but has not been appropriated and included in this budget. A mid - Capital Protects year adjustment is expected in the first quarter of 1997. This fund type consists entirely of the 1992-97 half - 0 Xlv Trust and Agencv These funds account for assets held by the City as a of this budget. trustee or agent for another individual or entity. The Firemen's retirement fund balance represents its The MODAG fund accounts for loans made to new or 3 cash assets as reflected in the City's accounts. The existing businesses to locate or expand facilities in the fund has additional investments of $10.4 million City. It operates as a revolving fund to promote managed by a third party for total assets of $11.1 economic growth and development. jmillion as shown in the "Departmental Detail" section W Trust and Agency funds + Beg Fund Balance Revenues Expenses End Fund Balance r Firemen's Retirement 790,730 347,240 347,240 $790,730 Mo. Development Action 296,164 40,920 40,000 $297,084 Grant (MODAG) City Hall Art Trust 5,152 325 750 $4,727 USS Jefferson City 23 871 1,140 1,700 $23,311 r Total $1,115,917 $389,625 $389,690 $1,115,852 Both the City Hall Art and USS Jefferson City respectively. Expenditures have generally been limited Submarine trusts account for assets raised through to interest earned on investments based on private donations and sources to be used for recommendations of citizen committees. beautification of city hall and crew support activities 0 Xlv 1996-97 Budget Overview CITY OF JEFFERSON, MISSOURI Budget Issues This proposed budget for 1996-97 has addressed and provided for the City's short term needs and accomplished our budget goals as previously stated. There are however, longer range issues that warrant Council discussion and consideration during the coming year that impact on future budgets beginning in 1997-98 as highlighted below: • Property Taxes The City's ability to maintain levy rates below their maximum is somewhat unique in comparison to other local and statewide governmental units. Particularly at nine cents below a maximum eighty-five cent rate (over 10%). This has been possible because of substantial growth in property taxes related to new construction and retail sales tax growth that have offset the need for immediate implementation of rate increases. Both of these revenue sources however are highly volatile and susceptible to turns in economic conditions in comparison to tax revenue from existing property. Declines in new construction and retail sales would occur in recessionary or high interest periods, the same conditions which would make it politically difficult to increase tax rates significantly. The 1985 constitutional changes setting limits on property tax rates were designed to insure that tax rates would be set to produce the same relative amount of revenue considering actual annual inflation, capped at a maximum of 5%. The fact that we are below our authorized limits indicates that property tax revenue has not kept up with inflation. We have instead relied on new construction to fund level or reduced tax rates. The City should develop and publicize a policy for setting tax rates recognizing that it is both necessary and desirable for this revenue source to increase to offset inflation and the cost of serving new construction, and to maintain a balanced revenue base. Under Alissouri law, this requires a floating tax rate. • General Fund Balancing In order to present a balanced General Fund budget (current revenue equals current expenditures) we have had to rely on a number of "one-time" fixes that may not be available in future years. These include the following: transfers to the Airport and Transit funds have been reduced $210,000 from prior year levels using balances each had accumulated over their 10% requirement. $84,000 has been allocated from the Wastewater fund as a part of the annual $125,000 five year, General fund commitment to the Chamber of Commerce - Partnership 2000. Provision must be made to limit general fund support to these operations, or to reduce other expenditures to offset expected increases in requests. • General Fund support to Other Funds The general fund has traditionally provided significant support to the Airport and Transit enterprise operations and Parks and Recreation for operating deficits and revenue shortfalls as shown below: General Fund support to other funds 1992-93 1993-94 1994-95 1995-96 1996-97 Airport 322,744 Transit 318,024 Parks & Ree 798,916 329,298 363,115 591,774 342,588 567,877 808,765 Total 1,439,684 1,284,187 1,719,230 %/ Gen. Fund Rev. 10.6% 8.5% The Airport generates very little user charge revenue and serves a limited market although it is ranked as one of the busiest in the state based on xv 11.2% 350,000 423,314 882,340 1,655,654 10.4% 260,000 240,000 852,000 1,352,000 8.2% number of flight operations. The major airport user is the State of Missouri through its various departments, agencies and the State Guard unit. 1 9 1996-97 Budget Overview CITY OF JEFFERSON, MISSOURI Consideration should be given to requesting more State support and implementing an equitable user/landing fee arrangement. Transit provides public transportation services to traditional users including low income, elderly, non -drivers and commuters. This latter category is our largest client with State workers and students making up the bulk of ridership. As federal grants have lessened, the City has picked up the slack. Consideration should be given to fee increases to certain classes of riders and expansion of the daily State Park and Ride service to service the City's downtown Parking Garage as a park and ride site for up to 200 daily users. Some Parks and Recreation programs are self supporting through user fees set by the Parks Commission, supplemented by the Park Property tax levy. The General Fund annually makes up the difference. The lack of a formal policy for General fund support has created a situation where the Park tax levy has been maintained below the allowable level while the General tax levy is pressed to generate enough revenue for it operations. This budget is based on a Park tax rate at its current level of 16 cents. Consideration should be given to (1) setting the Park Tax levy at its maximum and (2) establishing a fixed, rather than floating General fund support level indexed for inflation) for future fiscal years. This will ease the General fund impact, encourage continued review and update of Parks user fee and charges as the ultimate answer to its funding needs and allow Parks to accumulate its own fund balance based on its performance. • Utility Franchise Fees The City currently charges a different rate to gas, electric and steam utilities(5.65%) compared to telephone and telecommunication companies(7%), with no charge at all to water utilities. All are similar in their use of City right of way, the basic nature of their business and their need to have a franchise agreement with the City defining their responsibilities. Equity indicates that one utility's customers should not have to bear a higher cost than that imposed on other utilities. We recommend the Council consider franchise agreements with all utilities serving the City, and implementing equalized rates, including the City owned Wastewater operation. The following table provides estimates of equalized revenues at various rates: Franchise Fees Cable 5.00% 250,780 n.a. Xvi n.a. n.a. Current Rates Current Revenue 5.65% Equalized at 6.00% 7.00% Electric, Gas, Steam 5.65% 2,703,580 2,703,580 2,871,058 3,349,568 Telephone, tele- 7.00% 510,000 411,643 437,143 510,000 communications Water n.a. n.a. 339,000 360,000 420,000 Wastewater n.a. n.a. 196,530 208,704 243,488 Total $3,213,580 $3,650,752 $3,668,201 $4,523,056 Cable 5.00% 250,780 n.a. Xvi n.a. n.a. 1996-97 Budget Overview CITY OF JEFFERSON, MISSOURI The Council has the authority to increase rates to 7% without a public vote. The maximum Cable rate is set by the Federal Communications Commission at 5%. Elimination of the fee cap for manufacturing use of electric, gas or steam would yield $165,000 annually at present rates. • Equipment Replacement Reserve A chronic budget problem, made worse in tight fiscal times, is to provide for the replacement of capital equipment and rolling stock. It is often approached on a "feast or famine" basis with large capita outlays when money is available and little or no budget in others. This results in aging equipment and fleets and high maintenance costs. Employee and public safety may also be an issue. Private industry addresses this problem through the use of depreciation expense to reserve earnings for replacement on a predetermined, scheduled basis. For financial reporting purposes, cities also "book" depreciation but rarely set aside the annual reserve in actual dollars. This is due largely to the Xvll high initial cost to start the program and catch up with prior years under funding. Jefferson City is no exception. We have however, an opportunity to correct our situation with the Use Tax proceeds we have in escrow ($2 million). We recommend the Council approve the allocation of remaining Use Tax funds after litigation and refunds are resolved, to fund a Depreciation Replacement Reserve. Once established, the fund would receive annual contributions equal to the calculated depreciation on equipment. Units scheduled for replacement that year would be paid from the fund. This will provide a level and predictable annual budget for equipment, provide for equipment replacement on an as needed basis and help control operating and maintenance costs. It applies the same sound business practices to funding our equipment needs that we apply to funding our employees' pension plans. 1996-97 Budget Overview CITY OF JEFFERSON, MISSOURI Budget Considerations/Assumptions National economic conditions are projected to mirror the current year with low inflation, stable interest rates and modest growth. Local economic conditions will likewise continue with very low unemployment, high housing and building demand, modest population growth and stable growth in state government employment. Revenues have been projected based on conservative r historic trends modified by known factors such as rate LW increases, service expansions, etc. Property tax estimates are based on actual known assessed values and tax rates at a 95% current collections level. Our target goal is to budget revenue at slightly less (up to 99%) than expected actual Expenditures have been projected at current projected actual, adjusted by the five year historic trend for recurring costs, excluding Personnel Services. Personnel Services have been projected at actual next year cost for each position based on current staffing considering across the board and merit wages increases and actual employee benefit packages. Vacant positions are projected at entry level pay for a full year and no position vacancy savings are assumed. One time costs such as capital outlay are projected at actual based on individual budget addition requests prepared by requesting departments containing full cost/benefit analysis. All Use Tax receipts have been escrowed in the General Fund ($2 million) pending outcome of litigation and are not included in the fund balance. These amounts are not reflected in any fund balance or other schedules in this budget. Payments from Riverboat Gambling ($200,000 budgeted in 1996) have likewise been eliminated in 1997 based on cancellation of that agreement. Interest Income has been increased based on anticipated changes in the City's investment program effective November 1, 1996 as contained in a new Investments Policy being prepared for Council consideration. Enterprise service charge rates (Airport, Parking, Transit, Water and Wastewater) are unchanged except for a $5 per month increase in monthly parking lot fees. Budget Process L xviii Budget Administration The City Charter assigns budget administration and control to the Mayor. The Mayor has designated the City Administrator as his agent to monitor and administer the budget working through the Finance Department. Budget Authoritv Any and all expenditures by City departments, functions and officials are governed by the annual budget adopted by the Council. Mid -year modifications to budgets at the fund and department level are likewise subject to Council approval. Budget Basis Jefferson City prepares its budget on a cash basis in accordance with the City Charter. Budgets are adopted for all City funds. The City adheres to the guidelines established by the Government Finance Officers Association (GFOA) in the preparation and presentation of its final Adopted Budget document. Budget Control Council control of budget appropriations is exercised at the fund and department level. Administrative control of the budget is expanded to personal services and capital outlay categories which are controlled at an individual position or item level. Department heads approve changes between objects of expenditure (except for Personal Services and Capital Outlay) within a particular department/division appropriation. The City Administrator, on behalf of the Mayor approves appropriation transfers between divisions within departments of the same fund. City Council approval is required for all other appropriation changes or supplements. For personal services, the City Administrator approves temporary changes in staffing types which do not expand the number of positions or exceed the budget available for that position. Staff or budget expansion in personal services requires City Council approval. Temporary employee services are controlled at the budgeted total amount and positions levels. Capital outlay is controlled at budgeted item level. The City Administrator approves substitution of items within the dollars available however, expansion of items or budgets requires City Council approval. 1996-97 Budget Overview CITY OF JEFFERSON, MISSOURI Budget Calendar The City Administrator, on behalf of the Mayor has the responsibility to develop and present a balanced proposed budget to the City Council for all funds and 1996 Date departments. The following budget calendar outlines the significant dates and milestones in the budget cycle. 1996-97 Budget Calendar Action June 14 Base Budgets for revenue/expense posted to computer 17 Distribution of budget instructions and forms and Payroll projections 24 Base Budget & Payroll/Personnel adjustments returned to Finance July 15 Department's budget entered onto computer, all Addition Requests and other budget forms returned to Finance 19 Administrative review of budget begins August 19 Mayoes review of budget begins September 9 Submission of Mayor's Budget to the City Council for review 10 Council Finance Committee review of Mayors Proposed budget 23 Publish notice of Public Hearing for Gross Receipts Utility Tax Publish notice of Public Hearing for Property Tax Rate October 7 Public Hearing on Gross Receipts Utility Tax Rate Public Hearing on Property Tax Rate Public Hearing on the Budget Introduction of Bill setting Utility tax rate for 1996-97 Introduction of Bill setting Property tax rate for 1996-97 Introduction of 1996-97 Budget Appropriations Bill 21 Adoption of Utility Tax Rate ordinance Adoption of Property Tax Rate ordinance Adoption of 1996-97 Budget appropriation ordinance Budeet Development Process The City uses an "Adjusted Base Budget" approach in developing annual budget proposals for all departments. The adjusted base budget is defined as the next year's projected costs for current levels of staffing and operations, excluding all one-time and capital costs. Adjusted base budgets are developed by Finance for all functions and represent the starting point for departmental budget requests. If a department is satisfied with the base budget level, no further action is required on their part for submission of their request for City Council approval. All budget submission documents and processes are handled by xix Responsibility Finance Director Finance Director Dept. Directors Dept. Directors - City Administrator Mayor J Mayor City Council City Clerk City Clerk J City Council City Council 1 City Council Finance Director _ Finance Director Finance Director City Council - City Council City Council Finance on their behalf. Their only requirement is to update their program goals, objectives and productivity measures and review functional and program descriptions. If a department desires additional items or staff, each must be outlined as a unique and fully costed Budget Addition request package including current and continuing costs. Any offsetting revenue or expenditure savings available to fund the request is also identified. A cost summary in the department's overall priority order accompanies the Budget Addition request d 1996-97 Budget Overview CITY OF JEFFERSON, MISSOURI packages submitted for consideration. If necessary for budgetary or operational purposes, the Adjusted Base Budget can also be defined as a percentage (less than 100%) of the normal base budget as defined above. In this case, each requester would first be required to identify in cost packages, how they would cut their budgets to meet this new lower level. These reductions can then be intermixed with new .Capital Improvements Budgeting The City prepares a separate five year Capital Improvements budget and includes projects as a part of the annual operating budget process and document. Prior year's on-going projects and balances are detailed along with supplemental and new appropriations. Appropriations are made for the life of the capital project and do not lapse at fiscal year end. The budget requests in the department's overall priority order for consideration. A Budget Team consisting of the City Administrator, Finance Director and support staff reviews all budget requests in accordance with the City's overall policies and develops a balanced Budget for submission to the Mayor. After review, the Mayor submits the proposed budget to the City Council for approval is under the administrative control of the City Administrator. Specific capital equipment items budgeted for 1996-97 are detailed in the following table: Capital equipment budget for 1996-97 9, Planning & Code Central Maint. Parks & Rec. Police Streets Enterprise Funds Other Depts Total Automobiles 185,100 40,000 225,100 Pickups 45,500 19,000 100,000 25,000 59,500 249,000 Trucks 50,000 8,000 58,000 Heavy Equip 140,000 4,100 144,100 Computers 10,500 18,230 20,000 48,730 Radios 4,000 21,050 25,050 Total 60,000 19,000 100,000 224,380 255,000 71,600 20,000 $749,980 9, 1996-97 Budget Overview CITY OF JEFFERSON, MISSOURI Debt policies tJ The City follows a "pay as you go" policy for operating capital improvement sales tax. The City's goal is to costs and most capital equipment and projects. It has remain debt free from taxpayer supported notes or no outstanding general obligation bonded debt and bonds although it has significant legal debt capacity as does not issue notes for short term financing. Capital follows. funding is provided primarily through the five year Legal debt margin for tax supported debt Assessed Value as of January 1, 1996 $436,155,493 Legal Debt Margin (as a percentage of assessed value): For General Purposes (Mo. Const. Art VI, Sect. 26 b/c) - 10% 43,615,549 For public improvements, electric and water utilities (Mo. 43,615,549 Const. Art VI, Sect. 26 d/e) - 10% Total $87,231,098 Less: Outstanding General Obligation Bonded Debt $0 Available Debt Margin $87,231,098 User fee supported revenue bonds have been issued respectively. In addition, short term lease -purchase for capital improvements to the wastewater and public financing has been used for capital equipment parking system facilities, and are planned for a purchases. The City's current outstanding debt is Convention Center and new golf course projects presented in the following table: estimated to cost $12 million and $6 million Current debt obligations Fund Bond Type Interest rates Final Maturity Principal Interest Total Public Revenue bond, 3.80%- 8/1/2010 3,665,000 1,587,189 5,252,189 Parking level debt 5.00% Wastewater Revenue bond, 3.600/6- 3/1/2000 1,345,000 157,063 1,502,063 level debt 10.75% Gray's Creek Note, variable 2/15/1998 197,363 13,543 210,906 Sewer principal, int. Cedar City Revenue bond, 5.00% 6/1/2014 159,000 85,850 244,850 Sewer level debt Cedar City Revenue bond, 3.625% 2/15/1998 8,000 289 8,289 Water level principal Total $5,374,363 $1,843,934 $7,218,297 XXi Lad City of Jefferson,. Missouri ; - 1996-97 BUDGET Table of Organization '. Citi ens O the 'Ci �o Jefferson 1Vlissouri Municipal Judge, City'Council ' Mayor City.Prosecutor (Page 3) (page 3) (page 10) City Parks Other Boards & City Clerk City Counselor Administrator Commission 'Commissions (Page 3) (page 3) (Page 3) (page 40) Fniance DepartmentL, Parks &_. Human Resources Planning &. Code Enforcement 'Recreation (page 10) (page 3) (Page 17) .' (pane 40) - Financial Services Busutess - Personnel - Planning -Maintenance - . Services - Risk Management - Building Regulation - Recreation = Support Services -Health - Golf Course - Data Processing - Animal Rescue -Ice Arena. Municipal Court. - Swimming Pools Police Fire Public Works Department . Department (page 20 &2S) (Pap 13) (page 15) Engineering : - Patrol Suppression - Stress . - Detectives - Training - Water - Communications - Public Safety& Education Alport - Parking - Transit .Wastewater - Central Maintenance 1996-97'Budget Summary - General Fund General Fund The General Fund accounts for all resources and operations traditionally. associated with city government and basic city services which are not required legally, or by sound financial management to be4ccounted for in separate funds. Its assets can be used, for any municipal purpose without restriction based onCouncil approved appropriations. 2 Prior Year Results 1996 -97 -Adopted Budget 1993-94 199495 1995-96 Average Increase (Decrease) - - % of _ Actual Actual Projected Growth Amount Amount PercentTotal Revenues by Source . Property Taxes $2;053,056 $2,097,745 $2,224,777 46/6 $2,271,105. 46,328 2% 14% Sales & Use Taxes 6,513,217 6,869,456 7,292,033 6% 7,664,379, 372,346 5%-. .46% Other Taxes 955,661 999,274 1,043,732 5% 1,087,460 43,728. 4% 7% I Lai Franchise Fees 3,265,601 3,345,954 3,306,708 1% 3,464,360. : 157,652 5% 21% Intergovernmental 333,360 185,664. 277,955 3% 275,721 ' (2,234)- A % 2% Charges for Services 264,120 406,157 410,755 27%565,280 154,525. 38% 3% Fees; Licenses, & Permits 310,073: 298,170 296,246" 2% 305,520. 9,274 3% 2% Fines &Forfeitures 311,356 341,053 364,037 8% 376,830 12,793 4'/0 2% Interest Income-,' .106,024 181,001 186,358 37% 250;000 63,642 34% 2% Other Operating Revenues 567,822. 389,854 269,310 -31% 273,370.. 4,060 -2% 2% r Operating Transfers In 506,171 246,382 236,636. -28% 5,000 - (231,636) -981% 0% . Total Revenue $15,186,461 $15,358,710 $15,908,547' 2% . $16,539,025 630,478 4% 100% Expenditures by Type Operating Expenditures Personnel Services $9,011,930 $9,300,173 $10,3719408 70/6 $10,861,975 490,566 5% 66% Materials &Supplies 369,532 451,659-. 476,718 14% 5319030 54,312 1.1%' -.3% Contractual Services 898,185 1,0111697 ' 1,329,327.' '22% 1,290,155 (391,172) -3% 8% Repairs & Maintenance 1,192,068 1,125,471 1,042,342 -6% 1,144,190 101,848 10% 7% Utilities/Other 589,308 665,207 571,759 -1% 570,650 (1,109) -0%. 3%. Capital Purchases 872,308 561,909 436,985 -29% 686,315 249,330 57% 4% Operating Transfers Out 2,020,769 2,959,345 1,655,908 .1% 1,352,000 (303,908) ."-18% .8% Debt Service 214,670 194,777 91,281 -31°rb102;710 11,429 13% .. 1% Total by Type $15,168;770 .$16,170,238, $15,975,720 3%' $16,539,025 563,296 4% 100% .'Expenditures by Function General Government 1,209,549 1,184,486 1,331,819 s% 1,451,155 119,336 9% 9% Police 3,926,151 4,277,480 4,874,888 12% 5,099,925 -225,057 '- '5%--31 Fire. 3,571,011 3,125,443: 3,206,176 -5% - 3,287,960 _ 81,784. 3% 20% <<< Street& Engineering 3,049,926 3,013,460'-i 3,015,712 -1% = 3,402,658' 386,946 13% '21-6/o,'Planning & Code Enforce. 1,000,179 1,087;656 1,257,851 12% 1,375,467 117,616 9% 8% Non -Departmental 397,185 .522,368. 633,395 26% 569,860 (63,535) -10% .'3% Transfers & Subsidies. 2,020,769 2,959,345 1,655,908 1% 1,352,000 _- (303,908) , -18% 8% Total by Function 15,1618,770 16,170,238 15,975,729 3%16;539,025 563,296 4% 100% Fund Balance Net Increase(Decrease) $17,691. ($810,528) ($67,182) Add:Beg.Fund Balance 2,681;057 2,698,758 1,888,230 1,821,048 1 Available Fund Balance $2,698;758 $1,888,230 $1,821,048 $19821,048 11% General Fund The General Fund accounts for all resources and operations traditionally. associated with city government and basic city services which are not required legally, or by sound financial management to be4ccounted for in separate funds. Its assets can be used, for any municipal purpose without restriction based onCouncil approved appropriations. 2 City Administrator Richard Mays . City Counselor. . -Grant & Projects C Allen. Gamer - Administrative Sec - PT Courier Human Resources, Positions -Full Time: Positions -Part Time:: 3.0 0.2 Positions -Part Time: 0.4 - Administrative Secretary -=Assoclate' City_ Counselor 1.0 1.0 - PT Law*Clerk 0.2 City Administrator Richard Mays . Positlons-Full Time: J3.0Positions-Part-Time:- . -Grant & Projects C - Administrative Sec - PT Courier Human Resources, Diane Spieker Positions -Full Time: 2.0 Positions -Part Time: 0.4 oordinator retary City of Jefferson, Missouri 1996-97 BUDGET OPERATIONS SUMMARY - MAYOR Mission StatementlActivity Description: Promote and protect public health, safety and welfare of the City residents. Protect and enhance the local economic, recreational and cultural climate. Provide for an appropriate amount and arrangement of land uses for the future expansion of the City. Conserve natural resources and promote the preservation of open spaces throughout the community. Efficiently provide for essential and desired public services and utilities. Goals & Strategic Issues: Budget Highlights: Statistical Data: Workload Indicators: 199394 Actual 1994-95 Actual 1995-96 Projected 1996-97 Budget Expenditures: Personnel Services $15,093 $14,018 $11,508 $11,670 Materials & Supplies $1,606 $1,032 $921 $1,010 Other Charges & Services $9,783 $6,392 $1,911 $1,810 Capital $0 $0 $0 $0 Total $26,482 $21,442 $14,340 $14,490 Budget $27,961 $28,257 $18,266 $14,490 Positions (fte): meguiar 0 0 0 0 Elected 1 1 1 1 Total 1 1 1 1 4 City of Jefferson, Missouri 1996-97 BUDGET OPERATIONS SUMMARY - CITY COUNCIL Mission StatemenVActivity Description: Promote and protect public health, safety and welfare of the City residents. Protect and enhance the local economic, recreational and cultural climate. Provide for an appropriate amount and arrangement of land uses for the future expansion of the City. Conserve natural resources and promote the preservation of open spaces throughout the community. Efficiently provide for essential and desired public services and utilities. Goals & Strategic Issues: Budget Highlights: Statistical Data: Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Projected 1996-97 Budget Expenditures: Personnel Services $86,287 $69,877 $58,625 $58,330 Materials & Supplies $4,133 $6,325 $4,868 $5,530 Other Charges & Services $11,527 $7,002 $5,969 $8,000 Capital $0 $0 $0 $0 Total $101,947 $83,204 $69,462 $71,860 Budget $103,700 $105,103 $75,631 $71,860 Positions (fte): Regular 0 0 0 0 Elected 10 10 10 10 Total 10 10 10 10 5 City of Jefferson, Missouri 1996-97 BUDGET OPERATIONS SUMMARY - CITY CLERK Mission Statement/Activity Description: To work with the Mayor and City Council in the processes of municipal legislation by providing information as required to make the processes work efficiently. To serve as liaison between the public and the City Council and relaying/providing information that helps keep citizens in touch with their city representatives. To maintain the City's official records in the most efficient manner possible to ensure both preservation and accessibility for City staff and public citizens. Goals & Strategic Issues: Upgrade the methods of records management in the City Clerk's office to a standard which ensures preservation of archival City records. Continue to improve accessibility to City records with a minimum of manpower. Budget Highlights: Application for a grant from the Missouri Local Records Management office to upgrade vault conditions, microfilm permanent City records, and use temporary personnel to reorganize vault in accordance with recommendation of Secretary of State Inventory Report. Statistical Data: UMEEEEEEEM�Workload Indicators: 1993-94 Actual 1994 95 Actual 1995-96 Projected 1996 -97 -Budget Municipal Code Updates 1 4 4 4 L Council Packets 52 52 52 Council Meetings 30 30 Expenditures: Personnel Services $25,840 $32,322 $34,254 $34,208 Materials & Supplies $3,109 $5,008 $2,787 $3,300 Other Charges & Services $23,552 $37,934 $47,908 $40,805 Capital $0 $0 $0 $550 Total $52,501 $75,264 $84,949 $78,863 Budget $77,172 $84,696 $97,348 $78,863 Positions (fte): Regular 1 1 1 1 Part-time & Temporary 0 0 0 0 Total 1 1 City of Jefferson, Missouri 1996-97 BUDGET OPERATIONS SUMMARY - ADMINISTRATION Mission Statement/Activity Description: To serve the citizens of Jefferson City through the efficient management of resources and promote cooperation among the City Departments in order to enhance the quality of life for those served. Goals & Strategic Issues: Develop adequate sources of revenue to allow funding of required and desired services at an appropriate level. To provide offices and facilities that are adequate in space and location to meet the needs of City of Jefferson residents. To provide City services to the residents of City of Jefferson as efficiently as possible. To enhance the productivity and job satisfaction of City employees. Budget Highlights: Statistical Data: Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Projected 199697 Budget _Expenditures: Personnel Services $111,620 $59,250 $145,347 $169,240 Materials & Supplies $2,144 $7,702 $3,949 $4,330 Other Charges & Services $7,042 $22,489 $20,406 $9,310 Capital $0 $17,103 $5,000 $0 Total $120,806 $106,544 $174,702 $182,880 Budget $119,367 $124,174 $196,854 $182,880 Positions (fte): Regular 2 2 3 3 Part-time & Temporary 0 0 0.1 0.1 Total 2 2 3.1 3.1 1 City of Jefferson, Missouri 1996-97 BUDGET OPERATIONS SUMMARY - LAW DEPARTMENT Mission Statement/Activity Description: Provide quality professional legal services to the government of the City of Jefferson while carrying out functions of the office as set forth in the City Charter and as assigned by the City Council. Provide leadership in areas requiring legal expertise to enable the government of the City to carry out its goals and objectives while minimizing its liabilities. Goals & Strategic Issues: To improve the efficiency of the administration of legal services through City Counselor's Office by maintaining adequate professional staff to handle ongoing caseloads, and by providing a reasonable and sophisticated work environment in which to perform those services. Budget Highlights: The amount of professional services is reduced from $ 37,000 to 20,000, which reflects conversion of the position of a part-time attorney to a full-time position. Dues and publications reflects continuation of conversion from a paper driven system to an electronic system. Statistical Data: Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Projected 1996-97 Budget Expenditures: Personnel Services $110,046 $117,004 $135,381 $174,434 Materials & Supplies $4,338 $4,296 $4,044 $6,000 Other Charges & Services $30,521 $61,228 $56,588 $49,300 Capital $125 $0 $2,750 $3,000 Total $145,030 $182,528 $198,763 $232,734 Budget $158,024 $189,660 $220,724 $232,734 Positions (fte): Regular 2 2 2 3 Part time & Temporary 0.2 0.2 0.7 0.2 Total 2.2 2.2 2.7 149 8 City of Jefferson, Missouri 1996-97 BUDGET OPERATIONS SUMMARY - HUMAN RESOURCES Mission Statement/Activity Description: The office of Human Resources assists other City departments meet their service delivery responsibilities to the public and assists employees reach their fullest potential with the City. Human Resources helps maintain a careful balance between the interests of City government, its departments and its employees by; developing policies; facilitating the resolution of conflicts; providing benefits management, worker safety and wellness programs, and training. Human Resources also assists in preserving and protecting the City's assets through various risk management methods including loss prevention, risk transfer and risk financing. Goals & Strategic Issues: The goals and strategic issues for Human resources are somewhat dictated by new and changing laws requiring policy development and procedural changes not predictable in advance. Other goals include managing the City's risk such that no vital operation is disabled without replacement. For 1995-97, goals include implementation of a supervisory training plan and continued development of methods of personnel, risk and benefits management that will deliver the highest possible level of productivity and reliability. Budget Highlights: Human Resources requests the addition of funds and personnel to implement a supervisory training plan. To partially offset the cost of hiring a part-time position with benefits, the part-time position without benefits will be eliminated. Funding for implementation of a training plan for supervisors was included in the 1995-96 budget but the plan was not developed and approved in time to utilize the funds as expected. Statistical Data: Workloalmmmmmn�d Indicators: 1993 4 Actual 199495 Actual 1995-98 Projected 1996-97 Budget LFull time positions filled 22 31 40 45 TrainingNVellness prg Coord 12 12 15 40 Workers Compensation P 65 54 70 75 Expenditures: Personnel Services $71,812 $78,788 $86,183 $94,695 Materials & Supplies $2,458 $3,204 $2,868 $3,280 Other Charges & Services $33,720 $2,908 $8,624 $10,600 Capital $0 $0 $0 $1,000 Total $107,990 $84,900 $97,675 $109,575 Budget $106,927 $84,853 $106,037 $109,575 Positions (fte): Regular 2 2 2 2 Part-time & Temporary 0 0 0.4 0.4 Tota! 2 2 2.4 1 d 9 C!tjl-of Jefferson Finance Department j Table of Organization Bob Kenney Director .;, Positions: Total Full Time:. 13.0 -Total Part Time: 0.5 Data Processing Financial Services Positions Time: -Full 2.0 Positions -Full Time: 4.0 Positions-PartTime: 0.0 Positions; -Part Time: 0.0 - Data Processing Coordinator 2.0 - Accountant 1.0 - Accounting Supervisor 1.0 .- Accounting Assistant II Clerical Assistan# 1.0 .1.0 Business Services Support Services Positions -Full Time: 2.0 Positions -Full Time: 2.0 Positions -Part Time: 0.0 Positions -Part Time: 05 -Accounting Assistant II 2.0. - Purchasing Agent 1.0 Purchasing Assistant 1:0 _ - PT Custodian 0.5 Municipal Court :. City , - . Municipal Prosecutor Positions -Full Time: 2.0 Judge Positions -Part Time: 0.0 Municipal Court Clerk 1.01. - Deputy Court Clerk 1.0 ' 10 L City of Jefferson, Missouri 1996-97 BUDGET OPERATIONS SUMMARY - FINANCE Mission StatementlActivity Description: To represent the Mayor and City Council in promoting and insuring the financial integrity and accountability of the City to its citizens in the expenditure of the public funds. To provide the financial planning and support necessary to accommodate the expansion and delivery of public services by the various operating departments and activities. Goals & Strategic Issues: Provide for the accurate and timely payment of all employees, suppliers, and contractors. Provide a comprehensive computerized Financial Management system that will support all City departments and Insure accurate, timely accounting reporting of financial operations. Provide for expanded financial planning and a long- range financial plan. Enhance the City's financial reputation by securing clean audit opinions and national recognition for budgeting and financial reporting. Budget Highlights: In-house update of financial software to fully implement project and grants accounting and a revised budgeting system. Implementation of a revised long-range plan for data processing equipment and services. Completion of financing for the Convention Center, Golf course improvements and Mo. Highway 179 extension. Expenditures: Statistical Data: Personnel Services $352,448 Workload Indicators:_ 1993-94 Actual 199495 Actual 199596 Projected 1996-97 Budget $20,659 Payroll Checks Issued 11,590 11,588 11,620 11,640 i Vendor Payments 6,975 6,802 6,341 5,800 f' Business License 2,500 2,525 2,760 2,760 Budget Accounts Blued 44,820 46,740 49,344 51,120 Regular 10 Expenditures: Personnel Services $352,448 $378,867 $424,886 $487,548 Materials & Supplies $14,029 $20,659 $28,557 $24,860 Other Charges & Services $164,181 $98,647 $99,777 $100,220 Capital $0 $22,736 $18,000 $27,000 Total $530,658 $520,909 $571,220 $639,628 Budget $530,903 $551,054 $571,869 $639,628 Positions (fte)• Regular 10 10 10 11 Part time & Temporary 0.7 0.6 1.2 0.5 Total 10.7 10.6 11.2 11.5 City of Jefferson, Missouri 1996-97 BUDGET OPERATIONS SUMMARY - MUNICIPAL COURT Mission Statement/Activity Description: To administer justice in court cases as expediently as possible. Issuance of warrants for defendants who fail to appear. Goals & Strategic Issues: Efficiently process court cases, traffic tickets and parking tickets. Hold court arraignment sessions and trial sessions. Keep the records of the court. Budget Highlights: Statistical Data: Workload Indicators: 199394 Actual 1994-95 Actual 1995-96 Protected 1996-97 Budget Cases Fled 5,591 6,425 6,700 6,800 Parking Tickets Processed 32,211 32,301 35,000 36,000 Expenditures: Personnel Services $92,513 $89,166 $94,147 $95,365 Materials & Supplies $3,864 $4,877 $5,753 $5,500 Other Charges & Services $19,686 $13,476 $20,808 $20,260 Capita! $8,072 $2,176 $0 $0 Total $124,135 $109,695 $120,708 $121,125 Budget $125,178 $118,538 $121,799 $121,125 Positions (fte): Regular 2 2 2 2 Elected 2 2 2 2 Total 4 4 4 4 12 City of Jefferson Police Department Table of Organization ; K. Tyler Brewer Chief Positions: -Total Full Time: 103.0 Total Part Time: 3.1 - Administrative Secretary Administration Staff & Support K Tyler Brewer Chief Kent Scrivner Captain Positions -Full Time:,.' 6.0 Positions -Full Time: 25.0 Positions -Part Time: 1:1 Positions -Part Time: 2.0 - Police Ueutenani 1.0 , - Information System Supervisor 1.0 -,Police Sergeant 1:0 - Fiscal AffairsJRecords.Supr. 1.0 - Police Officer 4.0' : - Tel Supr. 1.0 . -. PT Crossing Guard 1.1 - Police Information Clerk 3.0 - Telecommunications Operator: 16.0 - PT Police Infor nationCierk 2.0 - Custodian 2.0 Field Services Criminal Investigation Steve Welch . :Captain Jim Johnsen Captain Positions -Full Time: 59.0 Positions -Full Time: 1.1.0 Positions -Part Time: 0.0 Positions -Part Time:: 0.0 - Police Ueutenant .3.0 =Police Sergeant 1.0 -Police Sergeant 7.0 - . - Police Corporal 1.0 - Pollce'Officer - Community Service Officer 45.0 3.0 - Police -Officer 8.0 City of Jefferson, Missouri 1996-97 BUDGET OPERATIONS SUMMARY - POLICE Mission Statement/Activity Description: The Jefferson City Police Department is committed to the basic mission of crime control, order maintenance, and fear reduction in the community by structuring our service delivery in a way that will reinforce the strengths of the City's neighborhoods. The Community will be seen as an auxiliary to the police in guiding our efforts in defining and acting upon crime and social problems. Every action by departmental members will reflect the importance of protecting the constitutional rights and personal freedoms of the people we serve. Goals $ Strategic Issues: Maximize effective use of resources, increase utilization of creative innovation, continue acquisition of enhanced public safety technology, and increase acquisition of community involvement and support. Develop an organizational structure, culture, and climate that maximizes effectiveness, while utilizing unparalleled fiscal responsibility. Continue to enhance the quality of life for the Jefferson City Community by making it one of the safest cities in the United States. Budget Highlights: Key elements of this budget are the addition of support personnel, expenditures for equipment, and continued emphasis on professionalism through training and education. f LW 14 Statistical Data: nm�Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Protected 1996-97 Budget Reported Part I Crimes 1,714 1,873 1,940 2,000 Number of Incident Reports 3,826 4,322 4,031 4,300 LW Number of Arrests 1,881 2,031 2,052 2,070 j Total # of Calls for Senrice 73,917 68,810 68,637 70,000 La # of Part I Crimes Cleared 549 569 593 600 f LW 14 Expenditures: Personnel Services $3,094,081 $3,429,536 $3,860,237 $4,064,190 Materials & Supplies $111,412 $104,391 $123,933 $157,380 Other Charges � Services $528,149 $543,317 $604,164 $598,590 LW Capita! $186,509 $200,236 $286,534 $279,765 j Total $3,920,151 $4,277,480 $4,874,868 $5,099,925 La Budget $3,864,954 $4,213,194 $4,885,956 $5,099,925 Positions (fte): Regular 96 101 101 103 Part time & Temporary 2.4 2 2.3 3.1 i4lfi•� Total 98.4 103 103.3 106.1 f LW 14 City/ of Jefferson Fire, Department Table of Organization Robert Rennick Chief Positions: -Total Full Time: 70.0 Total Part Time: . 0.0 Administrative Secretary - Fire Training Officer - Publ!c Fire •Education Officer A Shift B. Shift. " C, Shift Wayne Hammann Assistant Chief James -Mills Assistant Chief Dennis Horn Assistant Chief Positions -Full Time: 22.0 Positions -Full Time: 22.0 Positions -Full Timer 22.0 Positions -Part Time:.: 0.0 Positions -Part Time: 00 Positions -Part Time:. 0.0 - Fire Captain 6.0 - Fire Captain 6.0 : -Fire Captain 6.0 - Fire Driver 7.0 -Fire, Driver 7.0. -Fire Driver 7.0 - Fire'�Fighter 8.0' - Fire Fighter 8.0 - Fire, Fighter 8.0 City of Jefferson, Missouri 1996-97 BUDGET OPERATIONS SUMMARY - FIRE DEPARTMENT Mission Statement/Activity Description: To provide generally for the protection of life and property by controlling and extinguishing fires, rescuing trapped persons, rendering first aid, if necessary, and assisting other departments of City government when there is a need. Goals & Strategic Issues: To prevent and suppress fire, utilize shift personnel to do inspections, strategically locate personnel and equipment to provide a rapid response to calls for assistance. Provide and maintain state of the art equipment. Perform annual testing and service of equipment, and follow a scheduled replacement of apparatus. Have well trained personnel, to provide a well rounded training program providing special and general training on an on going basis. Budget Highlights: Placing a second ladder company in service. Striving to reduce the City's rating from a Class 4 to a Class 3 rate. Statistical Data: Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Projected 1996-97 Budget Incidents 901 989 1,250 2,000 Inspections 783 847 900 850 Training Hours 22,750 20,000 29,252 30,000 Total $3,571,011 $3,125,443 $3,206,176 $3,287,960 W. Budget $3,580,486 $3,287,142 $3,201,525 $3,287,960 Expenditures: Personnel Services $2,828,810 $2,700,118 $2,960,839 $2,935,420 Materials & Suppres $23,129 $27,889 $28,539 $29,130 Other Charges & Services $254,064 $279,719 $216,798 $248,410 Capital $465,008 $117,717 $0 $75,000 Total $3,571,011 $3,125,443 $3,206,176 $3,287,960 W. Budget $3,580,486 $3,287,142 $3,201,525 $3,287,960 Positions (fte)• iw Regular 72 70 70 70 Part time & Temporary 0 0 0 0 Total 72 70 70 70 W 16 -City of Jefferson Planning &Code Enforcement Department Table of Organization . Keith DeVault Director . Positions: . 1�11 Total Full Time: Total Part Time: - Administrative Secretary - Secretary Building-Regulations Planning , Janice McMillan': '- Senior Planner Ron Davenport . Division Director Positions-Full-Time: 2.0 Positions-Full Time: 5.0 Positions-Part-Time: 0:1 . Positions-Part Time. .. 0:0 - Planner II 1.0 - Building Inspector 1.0 - PT Planning Assistant 0.1 - Electrical Inspector 1A - Plumbing Inspector 1.0 - Housing-lnspector 1.0 Environmental Sanitation Animal Rescue Charles Lansford Division Director Ga Buford Division Director Positions-Full Time: .5.o Positions-Full Time: 6.0 ,- Positions-Part Time: 0.5 Positions-Part Time: 0.5 - Environmental'San ' itadans 4.0 - Animal Rescue Officer 3.0 PT,Weed lnspecto, 0.1'' , - Animal Tender 2.0 PT Mosquito Control Technicia 0.4'- - PT Veterinarian 0.3 i -- PT Animal Rescue Officer 0.2 iw 17 City of Jefferson, Missouri 1996-97 BUDGET OPERATIONS SUMMARY - PLANNING AND CODE ENFORCEMENT Mission Statement/Activity Description: To plan for the orderly growth and development of the City and the planning area beyond the City limits. To ensure that zoning and subdivision regulations are relevant and provide growth that is beneficial to the City. Assist the public with planning and zoning issues, building and sanitation regulations and in obtaining permits needed for development and protection of property, health and welfare. Assist and advise the Boards, Commissions and City Council with matters related to departmental affairs and issues. Goals & Strategic Issues: To facilitate the Comprehensive Plan Update and to revise, as needed, the zoning, subdivision and sign ordinances. This strategy will assist in the development of procedures for the administration and enforcement of the ordinances and regulations. To improve service to the public, including issuing permits, processing applications, improving knowledge of departmental procedures and the need for planning in the City. To improve the quality of staff reports for the Boards and Commissions. Budget Highlights: The Comprehensive Plan has been adopted, a new Planner II position has been approved which will involve a shifting of responsibilities within the department and revisions to major ordinances, such as the zoning, subdivision and sign ordinances, are in the process. The department is exploring more effective and efficient methods to review development plans as well as the approach to the enforcement of building, housing and sanitation codes. Statistical Data: $579,415 $587,787 $636,511 $676,957 Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Projected 1996-97 Budget Plan Reviews & Rezoning NA 139 157 165 Building Permits 494 525 441 463 Number of Inspections 3,458 3,675 3,087 3,241 Plans Reviewed 200 216 160 168 Envir. Sanitation Inv. 4,044 3,655 4,063 4,266 Expenditures: Personnel Services $579,415 $587,787 $636,511 $676,957 Materials & Supplies $22,078 $26,610 $31,415 $38,210 Other Charges & Services $170,642 $187,301 $251,206 $261,330 Capital $13,069 $35,993 $5,000 $39,500 Total $785,204 $837,691 $924,132 $1,015,997 Budget $813,117 $828,638 $989,068 $1,015,997 Positions (fte): Regular 14 14 15 15 Part-time & Temporary 1 0.6 0.6 0.6 Total 15 14.6 15.6 15.6 l 18 9� City of Jefferson, Missouri 1996-97 BUDGET OPERATIONS SUMMARY - ANIMAL RESCUE DIVISION Mission StatementlActivity Description: To provide Animal Control Services, educational programs, enforce animal control ordinances in order to solve problems for the residents and animals of the City of Jefferson. Goals & Strategic Issues: To find as many new homes for animals as possible and to protect both animals and humans with Animal Control services. The strategy to accomplish much of this will be through public education and attempt to be as proactive as can be determined. Budget Highlights: Use of funds will be to replace one vehicle and to replace 12-15 year old radios which can no longer be repaired. Statistical Data: Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-98 Projected 1996-97 Budget Complaints Not available Not available 3,259 3,422 Animals handled 1,627 1,708 Adoptions • 1,010 1,061 Redemptions 104 110 'Actual Aug. 9S -June 96 under new supervisor. Prior to this date, records not complete. 1996-97 will show an increase of 5% projected. Expenditures: Personnel Services $170,894 $179,256 $198,997 $213,150 Materials & Supplies $8,415 $9,583 $11,082 $11,810 Other Charges & Services $35,666 $61,126 $97,610 $114,010 Capital $0 $0 $26,030 $20,500 Total $214,975 $249,965 $333,719 $359,470 Budget $211,500 $222,501 $351,074 $359,470 Positions (fte)• Permanent 5 5 6 6 Part-time & Temporary 0.2 0.2 0.5 0.5 Total 5.2 5.2 6.5 6.5 W 19 City of Jefferson .Public Works. Department : Table of Organization Marty Brose Director - Positions: Total Full Time: 44.0 -Total. Part Time: 2.9 - Administrative Secretary - Secretary r Engineering Division :'Street Division , Jack Kramer Division Director Larry Bates Division Director Positions-Full Time: 16.0 Positions-Full Time: 25.0 Positions-Part Time:: 1.4; Positions-Part Time: 1.5 - Engineering Design Supervisor 1.0 - Constr. & Maint., Supervisor 1.0 r - Engineering°Survey Supervisor. 1.0 -Traffc & Special Service Supr, : 1.0 - Engineering Inspection Supr. 1.0 -Maintenance Crew Leader. 4.0 - Engineering Designer 1.0. - Traffic Signal Technician " 1.0 - Pian Reviewer ivil Engineer: -Engineering- 2.0 2.0 , - Maintenance Ill" 11 6.0 7.0 .Inf. Sys. Specialist 1.0 -Maintenance - Maintenance 1 4.0- Engineering, instrument Techn. , 1.0 =. PT Maintenance Assistant 1.5 ( - Engineering Technician. 3.0 : . Construction Inspector 2.0 - PT Survey Assistant,' • 1.4 , City of Jefferson, Missouri 1996-97 BUDGET OPERATIONS SUMMARY - PUBLIC WORKS - ENGINEERING Mission Statement/Activity Description: The Engineering Division of the Public Works Department provides design and field inspection services in the implementation of the capital improvement program. Design work is performed on many street, wastewater and stormwater projects in-house. This Division is responsible for directing, reviewing, and implementing consultants' efforts. This Division also reviews plats and plans for public facilities of private developers and maintains an inventory of streets, wastewater and stormwater facilities. Goals & Strategic Issues: Continue development of the City's Geographic Information System. Provide a professional staff by establishing career paths. Review Public Works Project Participation Policy. Keep abreast of new technology. Provide necessary equipment and office space to accommodate increased personnel. Complete the 1992-1997 % cent Capital Improvement Program and implement planning for 1997-2002 new'/ cent Capital Improvement Program. Budget Highlights: The 1996-97 budget includes equipment and short-term remodeling of the Public Works' office space to accommodate the two new Plan Reviewer positions and additional personnel needed for the increased workload from private development. The Engineering Division is working toward reorganing the Division into three functional areas as follows: Design/Project Management; Development Review; and Geographic Information & Archives. Statistical Data: Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Projected 1996-97 Budget Residential Permits N/A 140 180 230 Private Pian Development 59 66 100 120 Construction Contract Bid 5 for $1,810,000 10 for $4,316,000 8 for $2,391,000 10 for $ 2,700,000 Street Cut Permits 518 534 545 556 i Bill Summaries Generated 70 77 85 93 Expenditures: Personnel Services $621,812 $661,499 $763,904 $877,150 Materials & Supplies $21,366 $22,777 $24,939 $25,370 Other Charges & Services $52,861 $35,193 $43,610 $44,920 Capital $10,577 $39,188 $25,949 $25,000 Total $706,616 $758,657 $858,402 $972,440 Budget $690,423 $812,051 $847,112 $972,440 Positions (fte): Regular 15 17 19 19 Part -lime & Temporary 0.7 0.9 1.4 1.4 Total 15.7 17.9 20.4 20.4 21 City of Jefferson, Missouri 1996-97 BUDGET OPERATIONS SUMMARY - PUBLIC WORKS - STREET Mission Statement/Activity Description: The Street Division of the Public Works Department is responsible for maintaining 185 miles of roadway, the City's stormwater system, traffic signals, traffic signs, striping, right-of-way mowing, street sweeping, and snow removal. The Street Division assists other departments with labor intensive tasks or those which require heavy equipment. Energy costs for street lighting and the annual asphalt overlay program are contained in this activity. Goals & Strategic Issues: Maintain safe City streets, alleys, and public right-of-ways by providing a comprehensive street maintenance program including milling, overlay, and slurry seal. Update and implement snow removal plan. Provide and maintain necessary signing, signals, and street lighting. Maintain bridges, culverts, and City drainage systems. Construct additional salt storage. Budget Highlights: There will be no increase in personnel this year. The Street Resurfacing account of $450,000 will allow the City to provide our traditional asphalt overlay and slurry seal program plan. Slurry Seal will be used mainly on low volume residential streets. Statistical Data: Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Protected 1996-97 Budaet Overlay (tons) 37,025 20,422 14,000 13,500 Slurry Seal (SY) 0 0 76,000 76,000 Snow & Ice Removal (hours) 1,272 2,654 2,000 2,300 Salt (tons) 1,342 1,636 1,859 1,800 Mowing (hours) 1,862 2,156 2,200 2,300 Expenditures: Personnel Services $851,259 $902,685 $960,590 $959,618 Materials & Supplies $147,426 $207,306 $203,063 $215,320 Other Charges & Services $1,158,290 $1,043,562 $940,935 $1,030,280 Capital $186,335 $101,250 $52,722 $215,000 Total $2,343,310 $2,254,803 $2,157,310 $2,430,218 Budget $2,264,910 $2,107,979 $2,242,065 $2,430,218 Positions (fte)• Regular 26 25 25 25 Part time & Temporary 2 1.6 1.5 1.5 Total 28 26.6 26.5 26.5 22 F City of Jefferson, Missouri 1996-97 BUDGET OPERATIONS SUMMARY - NON DEPARTMENTAL Mission StatementfActivity Description: To provide for various contracts and services not allocated to other departments or functions. The City Administrator is responsible for approval of these expenditures. Goals & Strategic Issues: Budget Highlights: Statistical Data: $25 $0 $0 $0 _Major Contracts: 1993-94 Actual 1994-95 Actual 1995-96 Projected 1996-97 Budget Winter --Dent Insurance $141,938 $236,259 $284,289 $240,000 Economic Development $50,000 $50,000 $187,500 $142,000 IQ City Hall Maintenance $49,775 $49,070 $47,862 $56,250 Cable Acces-Lincoln Unv. $79,000 $79,000 $79,000 $79,000 Regular 0 0 0 0 Expenditures: 0 0 0 0 Personnel Services $0 $0 $0 $0 Materials & Supplies $25 $0 $0 $0 Other Charges & Services $394,547 $496,858 $633,395 $599,860 Capital $2,613 $25,510 $0 $0 Total $397,185 $522,368 $633,395 $599,860 Budget $528,290 $596,811 $657,337 $599,860 Positions (fte): Regular 0 0 0 0 Part-time & Temporary 0 0 0 0 Total 0 0 0 0 A- 23 i City of Jefferson, Missouri 1996-97 BUDGET OPERATIONS SUMMARY - TRANSFERS & SUBSIDIES ' Mission Statement/Activity Description: L 1 To provide financial assistance to: 1) those departments of the City of Jefferson that do not generate adequate resources to fully fund their operations: 2) to match or augment certain federal or state grants: 3) to support activities outside the general fund accounting structure. Goals & Strategic Issues: Budget Highlights: The general fund has traditionally provided significant support to the Airport and Transit enterprise operations and Parks and Recreation to make up operating deficits and revenue shortfalls as shown in the following table: Statistical Data: Transfers To: 1993-94 Actual 1994-95 Actual 199596 Prolected 1996-97 Budget Airport $329,298 $342,588 $350,000 $260,000 Transit $363,115 $567,877 $423,314 $240,000 Parks & Recreation $591,774 $808,765 $882,340 $852,000 Total $1,284,187 $1,719,230 $1,655,654 $1,352,000 Expenditures: Personnel Services $0 $0 $0 $0 Materials & Supplies $0 $0 $0 $0 Other Charges & Services $2,020,769 $2,959,345 $1,655,908 $1,352,000 Capital $0 $0 $0 $0 Total $2,020,769 $2,959,345 $1,655,908 $1,352,000 Budget $2,677,881 $2,475,763 $1,639,654 $1,652,000 Positions (fte): Regular 0 0 0 0 Part-time & Temporary 0 0 0 0 Total 0 0 0 0 24 City of Jefferson Public Works Department Table of Organization Marty Brose Director Positions: -Total Full Time: 59.0 -Total Part Time: .11.3 Airport Division -Parking Division 'John Drainer Division Director Anthony Johnson Division Director Positions -Full Time: 6.0 Positions -Full Time: 6.0 Positions -Part Time: 0.9 Positions -Part Time: 0.4 Lead Air Traffic Controller - - 1.0. , -Sr. Parking_ EnforcementOffic 1.0 - Air Traffic Controller 2.9 - Parking Enforcement Officer 2.0 - Maintenance Crew Leader; 1.0 - Maintenance II 1.0 - Maintenance III 1.01 . - Maintenance I 1.0 -.PT Maintenance Assistant 0.4 Transit Division Central Maintenance Division Tom Hood. Division Director Darrell Ranabargar Division Director Positions -Full Time: 13.0 Positions -Full Time: 7.0 [Positions -Part rime: 9.0 Positions -Part Time: 0.0 Transit Operations Supervisor 1.0 - Lead Automotive- Mechanic 1.0 - Transit Operations Assistant 1.0 -"Automotive Equip. q p. Mechanic 4.0 Transit Comm. Operator 2:0 - Parts. Inventory Clerk 1.0 - Bus Driver 16.2 - PT, Service Worker 0.8 . Wastewater Division Tom Wallace Division Director Positions -Full Time: 27.0 Water Fund Positions -Part Time: 1.0 - Wstwtr. Treatment Plant Supr.. 1.0 - Collection System Maint. Supr.. 1.0 - Chief of Operations ; 1.0 - Chief of Maintenance 1.0 . - Electrician . 1.0 -.Televising Equipment Operator 1.0 - Pumping System Mechanic 4A - Collection System Crew Leade 2.0 - WWTP Operator I1 2.0 - VWVTP Operator 1. 2.0 - Maintenance Ill 3.0 - Maintenance 11 4.0 - Maintenance 1 3.0, - PT Maintenance Assistant 1.0 ice! 25 1996-97 Budget Summary - Enterprise Rinds.. Pnor, Year Results 1996-97 Adopted Budget 1993-94' 1994-95 1995-96 ..Average Aperease (Decrease) % of ,r Actual Actual Projected Growth Amount Amount Percent' Total Revenues by Source Charges for Services 7,614. ss6s 8,681 8% 8,570 (111). -1% 65% Interest Income 3,335 .4840 4,707 21%.. 41620 Total Revenue 10,949 ; 11,808 13,388 11616- 13,190 (198) -1% 100% Expenditures by Type Operating Expenditures Materials & Supplies 1,087 1,503 .1,492 10% 1,810 • `318, 21% 15% Contractual Services 2,166 -1',955 1,669 -120A 3,020 1,351, -81%o .25% rUtilities 1,,937 2,664. 1,511 -3%3,000. 1,489 99%. 25% Debt Service Principal " : :4,0oo 49000 a,000 0% 4,000. o. 0%- 33% Debt Service Interest 544 474 400 ` -14% 220 (180) -45% 2% Total by Type 9,734 10,596 9,072 -3% 12,050 2,978 33%-100% Fund Balance Net Iiicrease(Decrease) .$1,215 $1,212 $4,316 $1,140 -` Add:Beg.Fund Balance 94,084 95,290. 98,511 100,827 Available Fund Balance " $95,299 $961511 $100,827 ; $1019967', 846% City of Jefferson, Missouri 1996-97 BUDGET OPERATIONS SUMMARY - PUBUC WORKS - WATER Mission Statement/Activity Description: This activity provides for water services in the former Cedar City area and consists of two wells, a 50,000 gallon elevated tower and a distribution system. Goals & Strategic Issues: Provide a well maintained water system for the North Jefferson City area. Evaluate the possibility of privatizing the operation. Budget Highlights: Although the water system has been fully restored from the Flood of 1993, the customer base has obviously diminished, bringing into question the future status of this system. The 1996-97 budget reflects revenue from the remaining customers on the system and a corresponding reduction in expenditures to maintain the remaining debt service and operational needs. 27 Statistical Data: Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Projected 1996 -97 Budget Service Connections 34 41 45 47 Total Gallons 6.1 milion 9.7 mlron 5.7 million 6.0 million } } LW Expenditures: Personal Services $0 $0 $0 $0 Materials & Supplies $1,087 $1,503 $1,492 $1,810 Other Charges & Services $9,944 $10,390 $7,580 $10,240 UW Capital $0 $0 $0 $0 Total $11,031 $11,893 $9,072 $12,050 Budget $28,600 $10,865 $11,000 $12,050 Positions (fte): Regular 0 0 0 0 Part time & Temporary 0 0 0 0 Total 0 0 0 0 27 .1996-97 Budget Summsiry -Enterprise, Funds Prior Year Results 1996-97 Adopted, Budget .1993-94 1994-95 1995-96 Average Increase (Decrease) _ % of. . Actual Actual Projected Growth Amount Amount Percent: Total. Revenues by Source Intergovernmental 50,502 43,840 987,633 ....... (987,633) , ; - Charges for Services .'49,287 49,225 31,397 -18% 50,000 18,603: 59% 16% Interest Income 4,500 3,789 41748 5% ' 4,230 (518):_ -11% 1% Other'Operatin Revenues 9 134,450 - 0- - Operating Transfers In • 330,302 342,588 459,730 19% 260,000 (199,730) 43% 83% Total Revenue .$569,041 $439,439 $1,483,508 $314,230 (1,169,278) - 100% Expenditures by.Type Operating Expenditures ' Personnel Services 264,399 257,561 2839-552 404 279 869(3,683) -1% : :71 % Materials & Supplies 6,438 • 5,221 7,996 ; 17% 8,430 434.', 5% 2% Contractual Services. (3,918). .:62,642 73,493 '-84'1% 48,160 (25,333) -340W 12% - utilities. ' 21;450' 20,185 20,506 -2% 219840 1,334 7% 6% Repairs & Maintenance 32,364 . 54,972 33,934 16% 32,040 (1,894) --6%' 8% Other Expenditures p - Capital Purchases 119;687 121,568 1,064,027 388% "6,500. (1,057,527)- -99% 2% . Total-by7ype .441,425 522;149 1,483,506 101% 39 839, ' (1,086,669) -73% 100% Fund Balance Net, Increase(Decrease) $127,616 ($82,710) .$o ($82;609) Add:Beg.Fund Balance '91',771 219,387 136,677 136,677 Available Fund Balance $219,387 $136,677 $136,677 $54,068 14% City of Jefferson, Missouri LW 1996-97 BUDGET OPERATIONS SUMMARY - PUBLIC WORKS - AIRPORT DIVISION Mission Statement/Activity Description: Jefferson City Memorial Airport is operated as a Division of the Department of Public Works. The Airport serves as a general aviation facility supporting one faced base operator, several private hangars for various State of Missouri Departments and private industry. The Airport has a paved 6,000' runway and a 3,400' crosswind runway, along with paved taxiway and parking aprons. The tower personnel are included in this activity and oversee about 55,000 operations per year. The Airport is the 6th most active airport in Missouri. Goals & Strategic Issues: Continue to develop and maintain the Airport in accordance with the approved Master Plan and work with the Corps of Engineers to provide additional Hood control. Promote aviation activity. Continue to follow the FAA tower contracting program. Budget Highlights: The subsidy requirement for 1996-97 is $ 260,000. The major projects funded in 1996-97 include completion of the clearzone acquisition. This project started in FY '95 and will carryover into FY '98297 and is funded 90/10 Federal/Local. Statistical Data: Workload Indicators: 1993-94 Actual 199495 Actual 1995-96 Projected 1996-97 Budget Aircraft Operations 47,425 41,695 50,000 55,000 (Airport flooded one month) Expenditures: Personnel Services $264,399 $257,561 $283,552 $279,869 Materials & Supplies $6,438 $5,221 $7,996 $8,430 Other Charges & Services $166,645 $257,635 $127,933 $102,040 Capital $3,943 $8,145 $1,064,027 $6,500 Total $441,425 $528,562 $1,483,508 $396,839 Budget $875,688 $1,331,288 $1,501,870 $396,839 Positions (fte): Regular 8 6 6 6 Part-time & Temporary 0.6 0.6 0.9 0.9 Total 8.6 6.6 6.9 6.9 29 1996-97 BudgetSummary -Enterprise Funds Prior Year Results 1996-97 Adopted Budget 1993-94.. 1994-95 . , . ' 1995-96 Average.' Increase (Decrease) , °k; of Actual Actual Projected Growth `Amount Amount.' Percent Total Revenues by.Source Charges for Services 585,945 594,007 .607;445 2%:" 669,980... 62,535: 10%'. 74% • Fines & Forfeitures . 132;332 - 117,674 122,296 -4% 122,000 (296) =0%0 . 130% Interest Income : )63,025- `.108,920 98,678 32% 115,380, 15;702 17% ; 13%. Other Operating Revenues 26;461 1,314 •205 -90%0./0 205 ) . - ° Total -Revenue 807,703 821,915 828,624 " . 1°k 907,360 :.78,736 '10% 100%" Expenditures by, Type Operating• Expenditures Personnel Services 177,385 161,143 176,721 0%• 181,020 4,299 2% : 22%' Materials & Supplies 16,630 12,244 22,047 27% 19,37.0 (2,677) -12% .2% Contractual Services. 84,727 67i857' . 56,732 , -18°� 101.,370 44,638 ` : 79%`; 12% Ublitles ' : 31;769 29,075 31,102 -1% 34,090 2,988 10%. 4%' . Repairs:& Maintenance 29,355 .19;848 3S,79s 27% 37,830 1,034 '3% 5% Other Expenditures 237, 4,712 894% Q ;Capital. Purchases 13;517 5,687 50,000 361%a.' > . Sfi,5U0 ' ' 3fi;500 73% .: 10°� Debt Service Principal 150,000 1, 150,000 .160,000 3% 190,000 30,000 19% .23% Debt Service Interest • 298,263 288,981 281;614 -3% 183,073 (98,541) -35% - 22% Total by Type .801.941S' -739,547_ 815,012 1% - 833,253. • ' 189241 2% . 100% Fund Balance Net Increase(Decrease) $5,760 $8"2.3.68.-. -$13,612 $74,107 Add:BegFund Balance 643,639 649,399 731,767 745,379 Available fund Balance $649,399 $731;767 $745,379 $819,486 98% L City of Jefferson, Missouri 1996-97 BUDGET OPERATIONS SUMMARY - PUBLIC WORKS - PARKING DIVISION Mission Statement/Activity Description: The Parking Division of the Department of Public Works is responsible for a 600 car parking garage on the southeast corner of Madison Street and Capitol Avenue, the parking garage on the Jefferson lot, and the operation of 14 reserved parking lots, 7 metered lots, and 1,200 on street parking meters, collection and enforcement. Parking Division personnel also maintain the parking facilities, including sweeping, weed control, and snow removal. Goals & Strategic Issues: Maintain convenient parking in the Central Business District at no expense to the General Fund. Provide parking enforcement as required. Budget Highlights: The Parking Enterprise Fund continues to serve both the operational and debt service needs of the parking system. Capital purchases include replacement of one (1) pickup truck, one (1) Cushman scooter, computer equipment, and replacement of 200 parking meters. Materials & Supplies Statistical Data: $12,244 $22,047 $19,370 Other Charges & Services LIndicatomw�rs: Workload 1993-94 Actual 1994-95 Actual 1995-96 Projected 1996-97 Budget $5,437 Parking Fine Receipts $132,332 $117,674 $125,000 $125,000 6 Lot Pennits Sold 735 791 780 780 0.4 Garage Permits Sold 9 195 201 223 225 Operating Revenue $585,945 $594,007 $602,500 $632,000 Expenditures: Personnel Services $177,385 $161,143 $176,721 $181,020 Materials & Supplies $16,630 $12,244 $22,047 $19,370 Other Charges & Services $776,380 $743,819 $566,244 $546,363 Capital $3,782 $5,437 $50,000 $86,500 Total $974,177 $922,643 $815,012 $833,253 Budget $656,615 $636,502 $837,500 $833,253 Positions (fte): Regular 7 6 6 6 Part-time & Temporary 0.3 0.4 0.4 0.4 Total 7.3 6.4 6.4 6.4 31 1996-97 Budget Summary - Enterprise Funds-", Prior Year Results 1996-97 Adopted Budget 1993-94 1994-95-. 1995-96 Average Increase (Decrease). . % of Actual Actual. Projected Growth:" Amount Amount PercenP, ' Total Revenues by Source Intergovernmental 436,549 3601-134 1,208513 109% 477,920. (730,593) - -60% 48% Charges for Services -117,913 162;802 184,770, 26% 235,280. 50,51"0 "- '27/o 24% InteresOncome 1,524 0 . -0%_ , Other operating' Revenues 1,808 49370. . - " 12,015 158% 3,600 (8,415) , -70% 0% ,'Operating Transfers In 363,115 "567,877 457,514 18% : 280,000 (177;514) -39% " 28% Total Revenue 919,385 1,096,707 1,862,812 45% 996,800 " (866012)- -46% 100% ­ Expenditures, by Type" Operating Expenditures Personnel. Services 494,503 521,867 590,650 9% " 608;090 '17,440 3% 55%. Materials. &Supplies . 91;712 108.963 88.978 -o% 101;300 12,322 " 14% 9% ' ContractualServices x'22;382 30,340 28,590 .15% 23,115 Utilities ' `' , 6,391 . 6,962 7,265- 7 7,700435" -6% Repairs & Maintenance 232,078 179,667- 177,741 -12% : 208,350 " 30,609. -17% 1,9% .19% Other Expenditures 2665 01' Capital Purchases 31.1397 :. 6,712 ' 894,036 •;-* .' 157,700 (736;336) -82%0 . 14% :O eratin •Transfers Out P 9 1, 004 38 252 0 Total by Type 879,467 893,628 1,787,260 51%'. 1,109,255, (681;005) . -38%- 100%' Fund Balance Net Increase(Decrease) 8390'918 $203,079. $75,552: ($109;455) Add Beg.Fund, Balance (92,537). (52,619) ' 150,460 226,012 Available Fund Balance ($52,619) $150,460 $226,012 $116;557 11% City of Jefferson, Missouri 1996-97 BUDGET OPERATIONS SUMMARY - PUBLIC WORKS - TRANSIT DIVISION Mission Statement/Activity Description: The Jefferson City Transit System (JeffTran) is operated as a Division of the Department of Public Works. Services include fixed route service Monday through Friday from 7:00 a.m. to 5:30 p.m., tripper routes during school, park and ride, para -transit for the disabled, special route and charter service within a two mile radius of Jefferson City. Annual unlinked passengers number about 330,000. Transit operations and maintenance and storage for 22 buses is located at the Charles E. Robinson Facility at 820 East Miller Street. Goals & Strategic Issues: Provide convenient, reliable, comfortable, accessible, and safe transportation for the public. Promote the advantages of Transit. Budget Highlights: The operating subsidy from the state and federal government for 1996-97 will be $318,677, representing the same subsidy as 1995-96. The General Fund subsidy will be $ 240,000 compared to last year's local subsidy of $423,314. Statistical Data: Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Projected 1996-97 Budget Unlinked Passenger Trips 286,756 299,315 330,000 350,000 Operating Miles 349,777 364,323 380,000 405,000 Passenger/Mile .83/mile .83/mile .87/mile .87/mile Total Operating Revenue $117,913 $162,802 $200,000 $235,000 Operating Revenue/Mile .34/mile .45/mile .52/mile .58/mile Expenditures: 19.5 18.4 21.4 22 Personnel Services $494,503 $521,867 $590,650 $608,090 Materials & Supplies $91,712 $106,963 $88,978 $101,300 Other Charges & Services $362,502 $356,826 $213,596 $239,165 Capftal $6,717 $6,712 $894,036 $157,700 Total $955,434 $992,368 $1,787,260 $1,106.255 Budget $1,135,424 $1,227,105 $1,840,827 $1,106,255 Positions (fte): Regular 12 13 13 13 Part-time & Temporary 5.4 5.4 8.4 9 Total 19.5 18.4 21.4 22 33 1996-97 Budget Summary, - Enterprise Funds , .. .Prior Year Results 1996-97 Adopted Budget 1993-94 ' . 1994-95 1995-96 Average Increase (Decrease) • % of . . 117. • - Actual Actual Projected Growth Amount -Amount ' 'Percent Total Revenues by Source intergovemmental 189,549 0 219,013 (219,013) Charges for Services 3,142,412 3,331,632 3,402,674 4% 3,478,400 75,726' 2% : 92%° Fees Licenses & Permits . 4,030 6,900. 4,480 18% 4,260 • (220) -5% • 0% Interest Income .165,828 280,745' 296,951 38% 284,280 ,-4% 8% Special Assessments 41950 49,400 10,300 '409% .(12,671) (10,300) . Other Operating Revenues 50,729 248;130' 18,076 148% _ (18,076)' Total Revenue 3,557,498 3,916,807 3,951,494 5% -3,766,940*.* (1$4,554) -5% 100% Expenditures by Type ' Operating Expenditures . Personnel Services. 875,797 ,932,220 ' . 1,052,853 10%. 1,033,741 (19,112) :=2% 18%, Materials & Supplies .154,158 155,652. 190,382 ; 12% 175,610 (14,772) -86/6-. - : 3% Contractual Services 267,102 322,428 170,473 -13% 408,560. 238,087.140% 7% Utilities 226,846 232,459 223,451 -1% 268,830 45,379 20% ' • _ 5% Repairs & Maintenance 377,314 280,786 249,404 -18%' -270,960 21,556 •9%- 5% Other Oper Expenditures 10,550 9,540: 9,638 -4% 10"500'- 862 - 9% 0% i� Other Expenditures 125,623 3;280 -99% 0 . 0% Capital Expenditures Capftai Purchases Capital Projects 328,470 1,272,904 80,401 2,691,047 274,570 2,395,000 83% 50%� 1;838,750 1,000,000 1,564,180 (1,395,000) 570% =58% 33% 18% Operating=Transfers Out 8,501 0 Debt Service Principal 285,000 '2S0.000 _ 370,850 18%. 526,065 •156,115 ; '42%'- 42%•- 9% Debt Service Interest 161,799 125002 118,226 -14% 83,449 (34,777) -29% 1%. Total_by Type. 4,085,563 5,091,316 5,054,847 12% 5,617,365 562,518 " 11% 100% Fund Balance Net Increase(Decrease) ($528,065) ($1,174,509) ($1,103,353) ($1',850;425) Add,Beg.Fund Balance 5,598,916 5,070,851 3,898,342' 2,792,989' L Available Fund Balance $5,070,651 $3,896,342 $2,792,985 $942,564 17% I 11 f bw 'I, L L City of Jefferson, Missouri 1996-97 BUDGET OPERATIONS SUMMARY - PUBLIC WORKS - WASTEWATER DIVISION Mission Statement/Activity Description: The Wastewater Division of the Public Works Department is responsible for operating a 7.0 MGD treatment plant which includes primary and secondary treatment with sludge being applied to farm land around the plant. The sewer collection system consists of 275 miles of gravity lines and force mains along with 27 pumping stations maintained by City staff. Goals & Strategic Issues: Provide a well maintained Wastewater system that will meet the planned growth of the City. Provide cost effective treatment and pumping facilities to comply with Federal and State regulations. Budget Highlights: For the tenth consecutive year, no wastewater rate increase is being recommended. Capital projects that are anticipated within the Wastewater Division include the tower rehabilitation, liquid side improvements, and solids processing. Statistical Data: Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Projected 1996-97 Budget Sewers Flushed (Ln. Ft) 319,218 200,819 200,000 250,000 Sewer Repair Projects (Ea.) 88 65 60 60 Pipe Installed (Ln. Ft) 5,437 5,810 5,000 5,000 Avg. Flow (MGD) 8 8 8 8 Sludge (Tons) 2,440 2,505 2,600 2,650 Expenditures: Personnel Services $875,797 $932,220 $1,052,853 $1,033,741 Materials & Suppres $154,158 $155,652 $190,382 $175,610 Other Charges & Services $2,015,834 $1,899,175 $1,142,042 $1,569,264 Capital $17,953 $16,646 $2,669,570 $2,838,750 Total $3,063,742 $3,003,693 $5,054,847 $5,617,365 Budget $3,977,065 $5,992,188 $5,129,100 $5,617,365 Positions (fte)- Regular 28 28 28 27 Part time & Temporary 1.3 0.5 1 1 Total 29.3 28.5 29 2R 35 Central ,Maintenance This internal service fund accounts for the operations of a central vehicle and ,equipment repair facility for over 250 units including fueling and -vehicle washing facilities: It serves all City departments =and functions except for Parks & Recreation which maintains its own facility. Materials & Supplies -Contractual. Services Utilities : Repairs &- Maintenance 215,172 22,539 14,411 252,727 167,935 26,829 .12,495 • 233,083.. 199,426' 9,828. .13,091• 234,930 -2% • -22%- -4°%: -3% . 207,490. 83,860 13,470 244,790 8,064 74,032 379 :. ; 9,860 4% 753%.-.- 3% '4% - 25%° 10% 2% 29% 1996-97 Budget Summary - Internal Service Funds 75 17,730 • 5,485 19,000 .13,515.-' 246% � 2% Total by -Type 766,012 740,482 749,155 Prior Year Results " 840,860 1996-97 Adopted Budget 12% 100% "1993-94 1994-95 1995-96 Average 28,299, . Increase (Decrease) % of i1 10,934. Actual Actual Projected Growth ' . Amount Amount Percent Total $33,530 Revenues.by Source $15,890 0 Add:Beg.Fund Balance (134,841) Charges for 'Services •745,041 740,617 782,685 3% .8561750 74,065 -.9%. 100% 0'erating•Transfers In Available Fund -Balance 106,257 ($49,420) ($15,890) , 4 77 $0.0% Total Revenue Operating Expenditures '100% 745,041. 646,874 782,6ss 3% 856,750. 74,065 9% .449 791 Expenditures.by Type 895.. 104-. :13'/0 0% yr. - -Contractual Services YII Operating Expenditures 212,532'. 28%: 292,200 79,668 37% 100% Personnel Services 261,088 282,410 286 395 5°% 272 250 (14 145) -504 - • 14130/ - Central ,Maintenance This internal service fund accounts for the operations of a central vehicle and ,equipment repair facility for over 250 units including fueling and -vehicle washing facilities: It serves all City departments =and functions except for Parks & Recreation which maintains its own facility. Materials & Supplies -Contractual. Services Utilities : Repairs &- Maintenance 215,172 22,539 14,411 252,727 167,935 26,829 .12,495 • 233,083.. 199,426' 9,828. .13,091• 234,930 -2% • -22%- -4°%: -3% . 207,490. 83,860 13,470 244,790 8,064 74,032 379 :. ; 9,860 4% 753%.-.- 3% '4% - 25%° 10% 2% 29% Capital Purchases ' 75 17,730 • 5,485 19,000 .13,515.-' 246% � 2% Total by -Type 766,012 740,482 749,155 -1°% . 840,860 91,705 12% 100% rl Fund Balance . 12,145 28,299, . 34,066 77% 45,000. 10,934. 32%:- 13% Net Increase(Decrease) ($20,971)_ $106,392 $33,530 $15,890 0 Add:Beg.Fund Balance (134,841) '(155,812) (49,420) 26%- (15,890) :' (90,836) -21% 100% I Available Fund -Balance ($155,812) ($49,420) ($15,890) , 77 $0.0% Central ,Maintenance This internal service fund accounts for the operations of a central vehicle and ,equipment repair facility for over 250 units including fueling and -vehicle washing facilities: It serves all City departments =and functions except for Parks & Recreation which maintains its own facility. Self Insurance This internal service fund was established in 1991 to directly pay for on-the-job or job related injuries •and sickness as a cost: containment *measure in -lieu of using the State -of Missouri fund or private insurance. Its target reserve level of. $1 millionwili.be reached this fiscal year which will stabilize operating charges made as a, percent of payrolfin future fiscal. years. Revenues by Source ,Charges for Services � " 355,246 • , ' 359,246 406,770 - 7% . 305,000 (101,770) -25% 87% rl Interest Income . 12,145 28,299, . 34,066 77% 45,000. 10,934. 32%:- 13% Operating Transfers In 305,373 0 Total Revenue ' 367,391 692,918 440,836 26%- 350,000 (90,836) -21% 100% Expenditures by Type Operating Expenditures Materials & Supplies 535. .449 791 .30°% 895.. 104-. :13'/0 0% yr. - -Contractual Services 140,333 228,905 212,532'. 28%: 292,200 79,668 37% 100% Capital Purchases -5,000 (5,000) Operating Transfers Out. 50,736 '.50,000 (50,000) . , Total by,'Type 140,868 280,090 2681,323. 47°% 293,095 24,772 9%,-J00%-. P<< Fund Balance Net increase(Decrease) $226,523 $412,828 $172,513 $56,905 Add:Beg.Fund Balance 114,370. 340,893 753,721 926,234 Available'Fund Balance $340;893 $753,721, $926,234 $983,139 ..-335%. Self Insurance This internal service fund was established in 1991 to directly pay for on-the-job or job related injuries •and sickness as a cost: containment *measure in -lieu of using the State -of Missouri fund or private insurance. Its target reserve level of. $1 millionwili.be reached this fiscal year which will stabilize operating charges made as a, percent of payrolfin future fiscal. years. City of Jefferson, Missouri 1996-97 BUDGET OPERATIONS SUMMARY - PUBLIC WORKS - CENTRAL MAINTENANCE Mission Statetnent/Activity Description: Central Maintenance is operated as a Division of the Department of Public Works and is responsible for the repair and preventive maintenance of about 350 City -owned vehicles and equipment. The operation is located at 820 East Miller Street and includes a vehicle wash and a computerized fuel dispensing system. Goals & Strategic Issues: Provide efficient vehicle/equipment maintenance and repair for all City vehicles/equipment. Continue to provide a coordinated preventive maintenance program to reduce vehicle/equipment downtime, accurate fuel and usage monitoring. Budget Highlights: The only capital purchase for this budget year is replacement of one shop truck. Statistical Data: Workload Indicators: 1993-94 Actual 199495 Actual 1995-96 Projected 1996-97 Budget # of work orders 2,048 2,236 2,300 2,300 # of Vehicles/Equipment 350 355 357 360 Fuel Usage (Gallons) 229,982 236,066 230,353 232,000 Um Expenditures: Personnel Services $261,088 $282,410 $286,395 $272,250 Materials & Supplies $215,172 $167,935 $199,426 $207,490 Other Charges & Services $312,852 $294,290 $257,849 $342,120 Capital $0 $0 $5,485 $19,000 Total $789,112 $744,635 $749,155 $840,860 Budget $697,263 $762,957 $768,357 $840,860 Positions (fte): Regular 8 8 7 7 Part-time & Temporary 0.3 0.6 0 0 Total 8.3 8.6 7 7 37 L 1, 11 City of Jefferson, Missouri 1996-97 BUDGET OPERATIONS SUMMARY - SELF INSURANCE Mission StatementlActivity Description: This internal service fund was created effective July 1, 1991 to reflect the costs associated with a self-funded workers' compensation programs. Goals &t Strategic Issues: The fund was created with a "loan" from the General Fund of $150,000. The 1995-96 budget contained the final repayment of $ 50,000 to the General Fund. The long term goal of self -funding is to steadily accumulate a fund reserve sufficient to absorb large or unexpected losses. The orginally planned goal was $1 million. An estimated $ 980,000 will be reserved by the close of the 1995-96 fiscal year. Currently, the fund also covers the cost of a reinsurance policy to protect the reserves while in the growth stages. Budget Highlights: No major changes are reflected in this fund for 1996-97. The fund revenues are mainly derived from "premiums" charged the departments based on the ratings used for insurance as in previous years. Adequate funding along with medical case management and appropriate supervisory handing or workers' compensation cases continue as necessities to build an adequate reserve. Statistical Data: Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Projected 1996-97 Budget Expenditures: Personnel Services $0 $0 $0 $0 Materials & Supplies $535 $449 $791 $895 Other Charges & Services $140,333 $279,657 $267,532 $292,200 Capital $0 $0 $0 $0 Total $140,868 $280,106 $268,323 $293,095 Budget $372,400 $371,894 $387,850 $293,095 Positions (fte): Regular 0 0 0 0 Part-time & Temporary 0 0 0 0 Total 0 0 0 a 38 1996-97 Budget Summary - Special Revenuefunds Prior,Year.Results1996-97 Adopted Budget 1993=94 1994-95 -1995-96 Average Increase -(Decrease) % of ;1 Actual Actual Projected _ Growth . Amount Amount Percent Total. :Revenues -by Source Property Taxes 597,322 610,932 676,419 6% 711,870 35,451 5% 23% Intergovernmental 12,130 102,701 241,731 •441% 179,605 (62,1.26) -26% - " 6% Charges for' Services. 1,176:090 1,194,954 1,198,599 1% .' 1,227.910 29,311 _ . 2% . 40% Interest Income 17,981 3 6,891 34,690 509/0. 37,000- . 2,310 0 7 /6 0 1 /o . Other, Operating Revenues ; 177,880 61,927 73,948 -23%78,590 4,642 6% 3% Operating Trahsfers In 591,774. 809,765 882,340 23% 852;000 (30,340) -3%- 28%-- 8%--Total TotalRevenue 2,573,177 2,8i6,r170' '3,107,727 109'0 3,086,975 (20,752) -1% •100% Expenditures by Type ;r( Operating Expenditures Personnel`Services ;1,426,16 1,521,055 .. 1,748;424 11% ' ' . 1,867,580 -119,156-, 7%'. 55% Materials &-Supplies 266,339 302,331, 295,793 '6% 316;790 20,997 7% 9% Contractual Services .111,079 129,754. . 139,182 :12% 136,165.(3,017) . -2% 4%. Utilities 128,872 115,284- . 136,770" 405 132,290 '(4,480) -3% 4% . Repairs.& Maintenance 252,481 ' 225,110 233,897 --3%264,730 30,833 13%0 8% +! Capital Purchases 152,790 321,052 . " 861,297 ;139% 655,650.' (205,647) _ -24% 19% Total by Type 2,337,877 2,615,586 3,415,363 21% • 3,373,205 (42,1'58) -1 %: 100% r t Expenditures by Function -Administration ; 245,950 .253,533 , , 287,236 8% 258,472" (28,764) , -10% 8% Ice Arena 232,018 231,770 246,080 3% 222,634 (23,456) -10°./0. 7% Golf Course 459,100 486,265 828,368 7% -536;881 -, 8,513. 2% : 16% Memorial Pool,211,411 188,980 ' . 219,890: 3% 203,969' (15,921) : -7% 6% ' Ellis Porter Pool 87,782, 80;414 ' 94,020 4%92,084, _(1.,936)• . -2% 3% Parks Maintenance 618,684 705,345 947,067' 1 24%1,172,010 ' 224,943 240/6;,35°16 �+ Recreation Programs: 477,611 4911388- 573,,486 10% ' '- .600,005' 26,519 5% 18% Capital Projects 5;321 "177,882• 519,205 287,150 (232,056).. -45%" 9% Total. by Function 2337,87.7 2,615,586 ' , 3,415,363 21% 3,373,205 (42,158) -1%' 100%' Fund Balance •Net Increase(Decrease) $235,300 -$200,584 ($307,636) ($286;230) Add:Beg.Fund Balance 158,076, 393,376 593,960 286,324. Available Fund Balance '$393,376 $593,980 $286,324 $94 0% :. City of Jefferson' Parks & Recreation - Table of Organization Parks Commission Bill Lockwood Director . Positions: -Total Full Time: 34.0 Total Part Time: 38.7, -`Administrative Secretary (2) - Secretary Park Resources Division Recreation Services -Division Nick Donze Division Director Stan -Ochsner Division Director Positions -Full Time: 24.0 Positions -Full Time 6.0, Positions -'Part Time:: 10.4 Positions -Part Time: 28.3 - Park Resources Supervisor 3.0 - Recreation Prog. Supervisor ' 5.0 - Parks Equipment Mechanic 2:0 - PT Recreation. Staff 28.3 - Electrician 1.0 - Maintenance Crew Leader- 3:0 - Maintenance III -3.0', Maintenance II 8.0 - Maintenance I - 3.0 , PT Maintenance Assistant 10.4 40 City of Jefferson, Missouri c 1996-97 BUDGET OPERATIONS SUMMARY - PARKS & RECREATION Mission Statement/Activity Description: It is the mission and responsibility of the City of Jefferson Parks & Recreation Commission and the staff of the Department of Parks & Recreation to provide for the diverse leisure, conservation, recreation, and aesthetic resource needs of present and future generations in the Jefferson City area. The Commission was created to acquire, manage, preserve, and improve a quality system of parklands, open space and recreation facilities and to develop and supervise a broad program of quality educational and recreational activities for all ages. Goals & Strategic Issues: Provide excellent customer service and a safe and attractive facility. Offer a wide range of programs to accommodate as many interest and ability levels as possible. Strive for operational self-sufficiency from user fees. Provide well organized, enjoyable, diverse recreation programs for all. Provide healthy recreation opportunities as a positive alternative to youth at risk. Provide quality, attractive recreation facilities and interesting special events. To assure that all participants are treated fairly and equitably. Budget Highlights: Reflects one new pernmanent position, based on $ 4.25 minimum wage. FTE's have increased due to all officials being on payroll rather than contractual. Continued groth in both numbers of programs and participations. Expenditures: Statistical Data: Personnel Services $1,426,316 Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Projected 1996-97 Budget $302,331 Total Participations 251,580 268,755 270,000 275,000 $509,849 Total Facai ty Participations 67,192 60,244 63,404 65,000 $655,650 Programs Re istratons 9 9 4 715 4,797 4,138 4,800 Budget Facility Reservations Made 1,283 1,247 1,296 1,323 i Regular 31 Expenditures: Personnel Services $1,426,316 $1,521,055 $1,748,424 $1,867,580 Materials & Supplies $266,339 $302,331 $295,793 $316,790 Other Charges & Services $492,432 $471,148 $509,849 $533,185 Capital $152,790 $321,052 $861,297 $655,650 Total $2,337,877 $2,615,586 $3,415,363 $3,373,205 Budget $2,278,515 $2,741,212 $3,683,578 $3,373,205 Positions (fte): Regular 31 32 33 34 Part-time & Temporary 36.3 38.5 38.7 38.7 Total 67.3 70.5 71.7 72.7 41 1996-97 Budget Summary-- Special Revenue Fuhds Prior Year Results 1996-97 Adopted Budget 1993-94 1994-95 . ' 1995-95 Average Increase (Decrease) % of `Actual Actual: Projected Growth Amount Amount Percent: Total Revenues by"Source Intergovernmental$1,126,643 $1,742,691. $1,206,476 12% $510,1.00 (69fi,376) =5$% 100% Interest Income 9.105 1,301 -93% 0 Other .Operating Revenues 4,083 145,334 Q Operating Transfers In 252.610 n.a. 0 Total Revenue $1;139;831, .$2,141,936 i $1,206,476 22% $510,100•. (696,376) -58% 100% Expenditures by.Type Operating Expenditures . Personnel Services 35,752 12,038. 18,047 4%', 22,400 4,353 24% : 4% Materials &,Supplies 5,679 •3,309 6 -71%, . 4,000 3,994 - 1% Contractual Services. 116,819 738,294- 199,878 230% . 481,700 281,822 141% 94% Repairs & Maintenance 77,159. 23,598 -85% .1,000 1,000. 0% Capital Purchases 1,-054,699' 1,355,060 952,000 -1% 1,000 (951,000) : 0% Total by Type 1,290;108 2,132,299- 1,169,931 10% 510,100 `- (659,834) -56% 100% Expenditures by Function, Housing Rehabiliation 32,418 172,615 9,075 169% 433,000 - 423,925- ". 85% Flood Relief 1,257;690 1,959,684 1,160,856 8%• 77,160 (1,083,756) - 15% Total by. Function 1,290,108 2,132;299 1,169,931 10% 510,100 (659,831) =56% 100% Fund Balance ; Net Increase(Decrease) ($150,277) • $9,637 $36,545. $0 . . Add:Beg.Fund Balance 140,640 '(9;637).0 % 36,545 . Available Fund Balance, ($9,637) ' $o $36,545 $36,545' 7% City of Jefferson, Missouri 1996-97 BUDGET OPERATIONS SUMMARY - GRANTS Mission StaternentlActivity Description: The Grants Fund was created to account for the 1993 Flood repairs and renovations. It was in 1995 for that year's original flood costs and has been expanded this year to include general grant related programs not related to a particular department or function. For 1996-97 this is entirely related to the Community Development Block Grant program for rental housing rehabilitation. Goals & Strategic Issues: Budget Highlights: Statistical Data: Workload Indicators: 1993-94 Actual 199495 Actual 1995-96 Projected 1996 -97 Budget 43 Expenditures: Personal Services $35,752 $12,038 $18,047 $22,400 Supplies $5,679 $3,309 $6 $4,000 Other Charges & Services $193,978 $761,892 $199,878 $482,700 Capital $1,054,699 $1,355,060 $952,000 $1,000 Total $1,290,108 $2,132,299 $1,169,931 $510,100 Budget $3,331,559 $3,253,624 $1,281,484 $510,100 Positions (fte): Permanent 0 0 0 0 Part-time & Temporary 1.2 0.5 0.5 0.5 Total 1.2 0.5 0.5 0.5 43 D Lodging Tax This:special revenue, fund accounts for theproceeds from a 2% lodging tax' used to promote tourism and economic development. The City.contracts with the Jefferson City Convention and Visitors Bureau, a division of the Chamber of Commerce for services: r Revenues by Source Franchise, Fees 10,000 1996-97'Budget Summary - Special Revenue Funds Interest Income 625 1,331, 701 33% (701) - it Total Revenue 10,625 11,331 10,701. '1% Prior Year Results 1996-97 Adopted Budget . Expenditures by Type 1993-94' A994-95 1995-96; Average Increase (Decrease) ,:% of Capital Purchases, 1,723 Actual Actual Projected' 'Growth Amount Amount Percent .;Total U. Fund'Balance Revenues by Source . ?j Net. Increase(Decrease) Add:Beg.Fund Balance $8,902 17,754 $5,817 .26,656 Fines ,& Forfeitures 7,276 8,670 8,687 10% 8,810, 123 1%'* .98% $26,656 Interest Income 183 347. 140 - .15% 150 10 7% 2% TCI Special Franchises Total Revenue 7,459 5;017 8,827 900 8,960 133 2%, .100.%° ; Expenditures -by Type Contractual Services '8,640 6.762' 17,041 65% 8,960 • '(8,081) • -47%. . Fund Balance Net Increase(Decrease) (1,181) 2,235 (8,214) 0 Add:Beg.Fund Balance 7,049 5,868 8,103 (111) J� Available Fund Balance 85,868 $8,103 PoIICe.Training This special revenue fund accounts for the proceeds from a special•$2 Municipal Court fee levied to provide training funds for police officers. Revenues by Source Lodging Tax 240,665 250,558 261,099 4% 260,000. (1,099) -4- 4% Expenditures by Function Convention/Visitors Bureau 239,272 235,145 260,884 5% 255,000 (5,884) -2% 98% Jr, - City administrative 'fee 13,902. . 15,009 -46% 5,000 5,000 n.a.. 2% Total by Type 253,174 250,154 260,884 2% 260,000 (884) -0% 100% yfi Fund Balance Net Increase(Decrease) ($12,509) $404 $215 $0 Add:Beg;Fund.Balance 12,105 (404) 0 215 sir Available. Fund Balance ($404) $0 $215 -$215 • - .: 0% D Lodging Tax This:special revenue, fund accounts for theproceeds from a 2% lodging tax' used to promote tourism and economic development. The City.contracts with the Jefferson City Convention and Visitors Bureau, a division of the Chamber of Commerce for services: r Revenues by Source Franchise, Fees 10,000 109,000 10,000 0% 10,000 0 0% Interest Income 625 1,331, 701 33% (701) - it Total Revenue 10,625 11,331 10,701. '1% 10,000 -(701) , -7% Expenditures by Type +; �J Capital Purchases, 1,723 5,514 20,000 241% 20,000 0 0% Fund'Balance ?j Net. Increase(Decrease) Add:Beg.Fund Balance $8,902 17,754 $5,817 .26,656 ($9,299) 32,47323, ($10;000) -174 Available Fund Balance $26,656 $32,473 $23,174$13,174 .'66% This special -revenue fund accounts for a•special TCI cable'system ,charge -used -for TCI Special Franchises �Pa meet equipment acquisition and support for a local public access channel: 44 City of Jefferson, Missouri 1996-97 BUDGET OPERATIONS SUMMARY - POLICE TRAINING FUND Mission Statement/Activity Description: The Police Training Fund accounts for a portion of fine revenue which under state law is mandated to be used for police training. The appropriation supports the annual contract agreement with the University of Missouri at Columbia for training and for the Law Enforcement Television Network. Goals & Strategic Issues: Budget Highlights: Statistical Data: Workload Indicators: 1993-94 Actual 1994.95 Actual 1995-96 Projected 1996-97 Budget Expenditures: Personal Services $0 $0 $0 $0 Supplies $0 $0 $0 $0 Other Charges & Services $8,640 $6,782 $17,041 $8,960 Capital $0 $0 $0 $0 Total $8,640 $6,782 $17,041 $8,960 Budget $10,000 $10,000 $7,800 $8,960 Positions (fte): Permanent 0 0 0 0 Part-time & Temporary 0 0 0 0 Total 0 0 0 0 45 City of Jefferson, Missouri 1996-97 BUDGET OPERATIONS SUMMARY - LODGING TAX FUND Mission Statement/Activity Description: The Lodging Tax Fund accounts for the 2% Lodging Tax approved by voters in February, 1989. The City has contracted with the Chamber of Commerce for the provision of the Convention and Visitors Bureau services. The City retains 6% for collection and administrative expenses. Goals & Strategic Issues: Budget Highlights: Statistical Data: Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Projected 1996-97 Budget Expenditures: Personal Services $0 $0 $0 $0 Supplies $0 $0 $0 $0 Other Charges & Services $253,174 $250,154 $260,884 $260,000 Capital $0 $0 $0 $0 Total $253,174 $250,154 $260,884 $260,000 Budget $204,000 $216,000 $250,540 $260,000 Positions (fte): Permanent 0 0 0 0 Part-time & Temporary 0 0 0 0 Total 0 0 0 0 46 L L City of Jefferson, Missouri 1996-97 BUDGET OPERATIONS SUMMARY - TCI SPECIAL FRANCHISE FUND Mission Statement/Activity Description: The TCI Special Franchise Fund was created to account for the special revenue the City received and will periodically receive in the future from TCI for public access television equipment per the franchise agreement as amended. Goals & Strategic Issues: Budget Highlights: Statistical Data: Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Projected 1996-97 Budget 47 Expenditures: Personal Services $0 $0 $0 $0 Suppres $0 $0 $0 $0 Other Charges & Services $0 $0 $0 $0 Capital $1,723 $5,514 $20,000 $20,000 Total $1,723 $5,514 $20,000 $20,000 Budget $10,000 $17,854 $20,000 $20,000 Positions (fte): Permanent 0 0 0 0 Part time & Temporary 0 0 0 0 Total 0 0 0 0 47 1996-97 Budget Summary - Capital Pfojects Funds — Prior Year. Results 1996-97 Adopted Budget 1993-94' 199495 1995-96 Average Increase (Decrease) : % of Actua! Actual Projected Growth Amount Amount ' ' Percent ".Total 1 Revenues by Source - Sales & Use Taxes 2,983,694 3,130,764, 3,362;148. 6% 2,208,714 : (1",153,434) -34% 91%0 Intergovernmental .992,200 370,390 -63% - (370,390):-100%1 r, Interest Income :119,305, 217,041' 233,475 45%215,5,00 (17,975) . =8% ."9% 'Special Assessments 75,554 •0 Total. Revenue . $3,17s,553 $4,34'0,005 $3,956,013.. 14%.` 2,424,214 (1,541,799) -39% 100% — Expenditures by Type. _ Capital Expenditures Parks Capital Projects 19514,657 .385,086- 897,669 29% 1,354,775.. 457,106 _ 51% 35% Fire Capital Projects 150,000. 160,000 .693,000 1.70%r35,000 (658,000) -95% 1%. - Stormwater . 242,931 31,368. 1,446,90b �"•"• 935,000 (511,900) -35% .24% Streets 916455. 2,950,718 2,841,582 „ 101% 1,442,300 (1,399,282) -49% 37% Transportation 5201100 40,000 (480,100) -92W.- 1%. - — Other Captial. Projects . 200,000 ; -104,000 104,000 3% Total by Type 3,071,043 3,527,172 . 6,399,251 48% 3,991,075,; (2,488,176) -39% 100% Fund Balance — Net Increase(Decrease) .$107,510 $812,833. ($2,433,238) ($1,486,861): Add:Beg.Fund Balance 2,999,756 3,107,266 3,920,099 1,486,861 _ Available Fund' Balance . $3,107,266 $3,920,099' X1,486,861 $0 0% City of Jefferson, Missouri 1996-97 BUDGET OPERATIONS SUMMARY - CAPITAL IMPROVEMENT TAX Mission Statement/Activity Description: The Capital Improvement Tax Fund accounts for proceeds from a five year, '/ cent sales tax for various capital improvement projects, equipment and facilities. The 1992-1996 tax expires in the fiscal year 1996. An additional five year period capital improvement tax was voted and approved in August,1996, which will be a V cent sales tax for 1996 through 2002. Goals & Strategic Issues: The City's goal in providing capital improvements and projects is to provide the maximum public benefit through cost effective financing and adaptive reuse of existing facilities that preserve the City's historical infrastructure and support the local economy. Statistical Data: Current Projects: 1993-94 Actual 1994-95 Actual 1995-96 Projected 1996-97 Budget Oak Hills Improvements $17,153 $116,151 $66,349 $75,164 Memorial Park Imprvmts $1,423,930 $0 $0 $145,000 Park ADA Improvements $0 $218 $150,000 $150,000 Binder Field Lighting $0 $0 $0 $90,000 Park Management Center $0 $2,030 $29,604 $20,000 Washington Park Roadway $0 $62,708 $22,345 $289,611 Tree Planting & Lndscraping $0 $10,614 $10,000 $10,000 Riverfront Park $0 $0 $0 $500.000 Capital $3,071,043 $3,527,172 $6,399,251 $3,911,075 Total $3,071,043 $3,527,172 $6,399,251 $3,911,075 Budget $2,619,500 $2,849,500 $6,445,749 $3,911,075 49 North JC Park Development $0 $0 $47,000 $75,000 Fire Apparatus $150,000 $160,000 $693,000 $35,000 Stormwater Capital Projects $205,007 $27,452 $1,146,900 $750,000 Street Capital Projects $963,455 $2,950,718 $2,841,582 $1,442,300 Aerial Contour Maps $37,924 $3,916 $300,000 $185,000 Transit Matching Project $0 $0 $325,200 $40,000 Street Faciifties $0 $0 $0 $104,000 Total2 799 46 $ , 2 $3,333,807 $5,631,980 $3,911,075 Expenditures: Personnel Services $0 $0 $0 $0 Materials & Supplies $0 $0 $0 $0 Other Charges & Services $0 $0 $0 $0 Capital $3,071,043 $3,527,172 $6,399,251 $3,911,075 Total $3,071,043 $3,527,172 $6,399,251 $3,911,075 Budget $2,619,500 $2,849,500 $6,445,749 $3,911,075 49 City of Jefferson, Missouri 1996-97 BUDGET SUMMARY OF CAPITAL IMPROVEMENT PROJECTS PARKS CAPITAL PRO.IECTS LW OAK HILLS IMPROVEMENTS This is a continuing series of annual improvements to enhance play and revenue generation. Typical projects include continued installation of cart paths in worn areas, reconstruction/expansion of overwom greens and tees, irrigation system improvements, and initiation of a program to convert fairways to zoysia. Life to Date Co 1996/97 Budget Fiscal 1998 Fiscal 1999 Fiscal 2000 Fiscal 2001 Capital Cost 75,164 45,000 Operating Cost 40,000 40,000 40,000 Total 0 75,164 45,000 40,000 40,000 40,000 V Funding for the renovation of Memorial Swimming Pool completed in 1994 was not adequate to fully implement the rehabilitation plan. As a result, two water slides were deleted as a cost -savings measure. The towers supporting the two existing water slides were designed J and build to accommodate the future addition of the two slides to complete the plan. This project proposes to add the slides originally deleted to increase the patron capacity of the facility and keep user interest and support at high levels. Life to Date Co 1996/97 Budget Fiscal 1998 Fiscal 1999 Fiscal 2000 Fiscal 2001 Capital Cost 75,000 65,000 0 35,000 0 Operating Cost Total 0 75,000 65,000 0 35,000 0 This project provides for continued implementation of Handicapped Accessibility Improvements identified in the ADA Transition Plan and Complaint Resolution Agreement with the National Park Service dated March 20, 1995 Capital Cost Operating Cost Total Life to Date Co 1996/97 Budget Fiscal 1998 Fiscal 1999 Fiscal 2000 Fiscal 2001 150,000 0 0 0 0 0 150,000 0 0 0 0 This project is designed to both replace and improve existing inadequate facilities at Binder Park which places Jefferson City in a competitive disadvantage in trying to reap the economic benefits of major softball and baseball tournaments including development of a high quality multi-purpose baseball/softball complex capable of accommodating growth in both youth and adulty. la A specific pecific location has not yet been identified. Life to Date Co 1996/97 Budget Fiscal 1998 Fiscal 1999 Fiscal 2000 Fiscal 2001 Capital Cost 90,000 0 0 0 400,000 Operating Cost Total 0 90,000 0 0 0 400,000 50 City of Jefferson, Missouri 1996-97 BUDGET SUMMARY OF CAPITAL IMPROVEMENT PROJECTS This is a multi-year project designed to expand the Maintenance employee reporting area, add a large equipment bay to the existing garage area, relocate an additional maintenance building from another site, and erect pole -type buildings to provide covered storage for equipment and vehicles which is presently non-existent. Capital Cost Operating Cost Total Life to Date Co 1996/97 Budget Fiscal 1998 Fiscal 1999 Fiscal 2000 Fiscal 2001 20,000 0 0 25,000 25,000 0 20,000 0 0 25,000 25,000 This project provides for redesign, rerouting, and repaving of the trail to improve safety, handicapped accessibility, multiple use, and non -vehicular access to the renovated swimming pool and other facilities throughout the park. Capital Cost Operating Cost Total Life to Date Co 1996/97 Budget Fiscal 1998 Fiscal 1999 Fiscal 2000 Fiscal 2001 70,000 0 0 0 0 0 70,000 0 0 0 0 This project proposes to redesign and relocate roadways and parking areas to a more harmonious and functional pattern to enhance traffic flow and improve park use and aesthetics. Roadways and parking areas will be curbed and guttered. Stormwater control and landscaping will be provided for as a part of the project. Capital Cost Operating Cost Total Life to Date Co 1996/97 Budget Fiscal 1998 Fiscal 1999 Fiscal 2000 Fiscal 2001 289,611 0 0 0 0 0 289,611 0 0 0 0 This is a continuing program designed to assure the future health and quality of the Park System Urban Forest and reduce City liability by an on-going program to remove, dead, diseased, and damaged trees within the Park System and to provide for tree planting, turf establishment, and landscaping in selected areas throughout the Park System. Life to Date Co 1996/97 Budget Fiscal 1998 Fiscal 1999 Fiscal 2000 Fiscal 2001 Capital Cost 10,000 10,000 0 15,000 15,000 Operating Cost Total 0 10,000 10,000 0 15,000 15,000 51 City of Jefferson, Missouri 1996-97 BUDGET SUMMARY OF CAPITAL IMPROVEMENT PROJECTS Renewal of the Sales Tax in 1992 provided $500,000 to be used as matching money to be coupled with other Governmental and private resources in cooperation with the Housing Authority and Deborah Cooper Trust to develop pedestrian access to the area and develop portions of the site as a passive natural area with trails. Life to Date Co 1996/97 Budget Fiscal 1998 Fiscal 1999 Fiscal 2000 Fiscal 2001 Capital Cost 500,000 0 0 0 0 Operating Cost Total 0 500,000 0 0 0 0 This project continues and expands the redevelopment and reuse of the North Jefferson City Flood Buyout area for outdoor recreation and open space purposes in compliance with Federal Grant and Floodplain Regulations. Conceptual plans proposed in the 1995-96 City Comprehensive Plan calls for the continued development of practice athletic fields, expansion of the garden plot program, development of additional bicycle/pedestrian trails, development of sand volleyball and camping facilities, development of a Missouri River access and boat ramp, and flood resistant renovation of some remaining structures for outdoor recreation purposes Life to Date Co 1996/97 Budget Fiscal 1998 Fiscal 1999 Fiscal 2000 Fiscal 2001 Capital Cost 75,000 200,000 0 100,000 100,000 Operating Cost Total 0 75,000 200,000 0 100,000 100,000 FIRE CAPITAL PROJECTS This is a basic upgrade of the radio system for the Fire Department to include the repeater and voting sites Possible additions to Fire Department would include air/light utility truck, pumper and Quint fire truck. Life to Date Co 1996/97 Budget Fiscal 1998 Fiscal 1999 Fiscal 2000 Fiscal 2001 Capital Cost 35,000 Operating Cost Total STORUWATER CAPITAL PROJECTS UT:M-T nD Lxr%r%T% v r^ k 0 35,000 0 0 0 0 This project addresses projects to help stormwater and excess runoff problems throughout the City. Could include increased pipe sizes, new or improved culverts, inlet replacement, erosion control, etc. In 1997, projects include Jefferson Street between Dunklin Street and _ Wears Creek, Norris/Hillsdale, Case/Woodlawn, Dogwood (South of Tower) r Life to Date Co 1996/97 Budget Fiscal 1998 Fiscal 1999 Fiscal 2000 Fiscal 2001 Capital Cost 300,000 400,000 Operating Cost Total 0 300,000 400,000 0 0 0 52 1996-97 Budget Summary`- Trust &.Agency Funds C "ar .. .' ...-:. 5 ... - .Revenues by Source • Prior Ye Results 19M.97 Adopted Budget . 1993-94 1994-95 1995-96 Average 16,000 Increase (Decrease) ' ' ' % of . .390/6 " Actual` ': Actual Projected . Growth" Amount. Amount Percent. Total Revenues by- Source 17,039. .' 20,486 40,920 sono 40,920. 0 • .0% 100% Property Taxes 298,660-, 323,376 337,510 6% 3471240 9,730- . 3% 30% City Contributions 105,327 106,241 99,488 -3% 91,330 (4,158).-. 4'/0 8%: . 37,750 Employee Contributions . 40,000 11,500 40% 100% Fund Balance Investment Income 767,505 713,531 659,892 : -796 7001000 40,108` 6% 61% :$920 Total Revenue.. 1,1719492 1,.143.148' 1,096,889- =3% 11138,570- ` 419681 4% 100% Available Fund Balance : $301,008 $2831744 $296.164 $2970084 Expenditures by Type Benefits 317,306, 412,553, 337,800 6% 343,740 :.' 5,940 ` 2%0. 99% " Other 'expenses 40,678. 24,800 5,100 -59% 3,500 (1,600) -31% -1% Total by Type 357,984 437,353 342,800 0% , 347,240 4,340 ..100%. M.100%. Fund.Balance -Net Increase(Decrease) $813,508 $705,795.$753,989 $791,330 ' Add:Beg.Furtd Balance' .8,061.844 -$,875,352 9,581,147 10,335,136 Available Fund Balance ' $8,875,352 $9,581,147 $10,335,136 $1191269466 n.a. C L 5 .Revenues by Source Interest Income 10,942 " . 14;389. 16,000 21% 16,000 0 0% .390/6 " .:Other Operating. Revenues " 6,097 6,097 2020 164%• 24,920 0 00/0 J61 Total,Revenue 17,039. .' 20,486 40,920 sono 40,920. 0 • .0% 100% Expenditures by Type Contractual Services. 37,750 28,500 . 40,000 11,500 40% 100% Fund Balance Net Increase(Decrease) , $17,039,, ($17,264) $12,420 :$920 AddsBeg.Fund: Balance283,969 301,008 283,744 • 296;164: Available Fund Balance : $301,008 $2831744 $296.164 $2970084 743% C L 5 F City of Jefferson, Missouri iwi 1996-97 BUDGET OPERATIONS SUMMARY - FIREMEN'S RETIREMENT FUND Mission Statement/Activity Description: The Firemen's Retirement Fund accounts for the pension operations organized under Missouri statutes to provide retirement and disability benefits for City firemen. This represents their only coverage since they are excluded from federal social security provisions and coverage. Primary funding is from a .8 cent property tax and City contributions equal to 21.72% of pay, adjusted annually. Goals & Strategic Issues: Budget Highlights: Statistical Data: Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Projected 1996 -97 Budget _Expenditures: Personal Services $0 $0 $0 $0 Supplies $0 $0 $0 $0 Other Charges & Services $283,572 $301,117 $342,900 $347,240 Capital $0 $0 $0 $0 Total $283,572 $301,117 $342,900 $347,240 Budget $325,780 $315,796 $342,300 $347,240 Positions (fte): Permanent 0 0 0 0 Part-time & Temporary 0 0 0 0 Total 0 0 0 0 54 City of Jefferson, Missouri 1996-97 BUDGET OPERATIONS SUMMARY - MODAG TRUST FUND Mission Statement/Activity Description: The MODAG Trust Fund accounts for the repayment of a Missouri Development Action Grant (MODAG) loan to Delong's Inc. Goals & Strategic Issues: Budget Highlights: The $40,000 appropriation is available for economic development purposes for which state and local guidelines have been developed. Statistical Data: Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Projected 1996-97 Budget Expenditures- Personal Services $0 $0 $0 $0 Supplies $0 $0 $0 $0 Other Charges & Services $0 $37,750 $28,500 $40,000 Capital $0 $0 $0 $0 Total $0 $37,750 $28,500 $40,000 Budget $50,000 $50,000 $28,500 $40,000 Positions (fte): Permanent 0 0 0 0 Part time & Temporary 0 0 0 0 Total 0 0 0 0 55 1996-97 Budget.Summaq - Trust & Agency Funds Prior Year. Results, 1996-97 Adopted Budget: 1993-94 1994-95 1995-98 Average: . ' Inerease (Decrease) %o of; +� Actual Actual Projected Growth Amount Amount Percent Total ; Revenues by Source Interest Income 338 496 446 18 325. (121) -27% 100% Special Assessments 495 .331 346 -14%. - (346) -100% 0% r Total'.Revenue 833 827 792 -2%, : 325 (467) ' =59%' '100%. Et Expenditures by Type Capital. Purchases 683 5:650 .750 _ . (4,900) -87% ` Fund Balance,.. . Net Increase(Decrease). $i50 8827 ($4,858) ($425) �l•' Add:Beg.Fund Balance 3,881 4,031 4,858 0 Available Fund Balance $4,031 $40858 $o ($425) This expendable trust fundis funded through the sale of prints ota City Hall mural by.. City Hal1,.Art Trust Sidney Larson. Funds are used to provide art works within the building. Revenues by,Source Interest Income 839 1,193 1,156 , . 20% 1,140 (16) -100 ri Expenditures by Type Contractual Services 1,200 1,700 500 42%, Fund Balance Net-lncrease(Decrease) .'$839 $1,193 ($44) ($560) Add:Beg.Fund'Balance (1,988) (1,149.) 44 ' 0 l Available Fund Balance- ($1;149) $44 $0 ($560) City of Jefferson, Missouri _ 1996-97 BUDGET OPERATIONS SUMMARY - CITY HALL ART TRUST FUND Mission Statement/Activity Description: The City Hall Art Trust Fund accounts for the remaining funds received from a private fund drive for art works in the John G. Christy Municipal Building. The City flag was funded from this account and proceeds from any City flag sales are recorded in this account. Also, proceeds from the sale of Sidney Larson's prints of the City Hall mural are recorded in this account. Goals & Strategic Issues: Budget Highlights: Statistical Data: Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Projected 1996-97 Budget Expenditures: Personal Services $0 $0 $0 $0 Supplies $0 $0 $0 $0 57 Other Charges & Services $0 $0 $0 $0 Capital $683 $0 $5,650 $750 $683 $0 $5,650 $750 LTotal _ Budget $900 $2,900 $5,650 $750 Positions (fte): LPermanent 0 0 0 0 Part time & Temporary 0 0 0 0 Total 0 0 0 0 57 City of Jefferson, Missouri 1996-97 BUDGET OPERATIONS SUMMARY - USS JC SUBMARINE TRUST Mission Statement/Activity Description: The USS JC Submarine Trust fund accounts for the private donations received for the commissioning of the USS Jefferson City Submarine. A trust fund was established with an advisory group which can decide on expenditures of any interest earnings with City Council approval required for the expenditure of any principal. Goals & Strategic Issues: Budget Highlights: Statistical Data: Workload Indicators: 1993-94 Actual 1994-95 Actual 1995-96 Projected 1996-97 Budget 58 Expenditures: Personal Services $0 $0 $0 $0 Supplies $0 $0 $0 $0 Other Charges & Services $0 $0 $1,200 $1,700 Capital $0 $0 $0 $0 Total $0 $0 $1,200 $1,700 Budget $2,000 $600 $1,200 $1,700 Positions (fte): Permanent 0 0 0 0 Part-time & Temporary 0 0 0 0 Total 0 0 0 0 58 L M APPENDIX A - PERSONNEL SC DULE OF FULL TIME POSMONS Job Pay 1993 1994 1995 1996 Class Range -94 -95 -96 -97 CITY COUNCIL 0110 City Clerk 11 ADMINISTRATION 0149 City Administrator 25 1 1 1 1 0189 Grant and Projects Coordinator 14 0 0 1 1 0030 Administrative Secretary 10 1 1 1 1 HUMAN RESOURCES 0179 Director of Human Resources 19 1 1 1 1 0030 Administrative Secretary 10 1 1 1 1 CITY COUNSELOR 0159 City Counselor 23 1 1 1 1 0158 Associate City Counselor 18 0 0 0 1 0030 Administrative Secretary 10 1 1 1 1 FINANCE 0219 Director of Finance 21 1 1 1 1 0216 Purchasing Agent 15 1 1 1 1 0215 Data Processing Coordinator 14 1 1 1 2 0218 Accountant 12 1 1 1 1 0217 Accounting Supervisor 10 1 1 1 1 0213 Accounting Assistant H 9 2 2 2 3 0214 Purchasing Assistant 9 1 1 1 1 0210 Accounting Assistant I 4 1 1 1 0 0002 Clerical Assistant 2 I 1 1 1 MUNICIPAL COURT 0161 Municipal Court Clerk 8 1 1 1 1 0160 Deputy Court Clerk 5 1 1 1 1 POLICE 3116 Police Chief 21 1 1 1 1 3107 Police Captain 18 3 3 3 3 3105 Police Lieutenant 16 4 4 4 4 3106 Information Systems Coordinator 14 1 1 1 1 3104 Police Sergeant 14 9 9 9 9 3110 Telecommunications Supervisor 12 1 1 1 1 3108 Police Corporal* 11 1 1 1 1 3103 Police Officer I, II, III 11 47 50 52 53 Police Officer - Drug Enforcement 11 3 2 2 2 Police Officer - D.A.R.E. 11 2 2 2 2 3111 Records and Fiscal Affairs Supervisor 10 0 0 0 1 0030 Administrative Secretary 10 1 1 1 1 3109 Lead Telecommunications Operator 9 0 0 0 3 3102 Telecommunications Operator 8 17 16 16 13 3100 Police Information Clerk 5 0 3 3 3 3101 Community Service Officer 2 0 0 3 3 0021 Receptionist/Switchboard Operator 1 0 0 0 5000 Custodian 1 1 2 2 2 *Corporal position will be deleted through attrition MW... rr. S3vvS• • ' PLANNING & CODE ENFORCEMENT 3329 Director of Planning and Code Enforcement 21 1 1 I 1 3325 Senior Planner 18 1 1 1 1 3323 Building Regulations Division Director 17 1 1 1 1 3320 Environmental Sanitation Division Director 16 1 1 1 1 3324 Planner II 12 0 0 1 1 3312 Plumbing Inspector 12 1 1 1 1 3310 Electrical Inspector 12 1 1 1 1 3308 Building Inspector 12 1 1 1 1 3305 Housing Inspector 12 1 1 1 1 3303 Environmental Sanitarian 11 4 4 4 4 0030 Administrative Secretary 10 1 1 1 1 0022 Secretary 5 1 1 1 1 59..{:.ref: {�•w'i'n'r ♦..�r,�r,. M' .3'iN��ir}}'-•r•.r'C4� r �• }y..� , '� APPENDIX A - PERSONNEL SCHEDULE OF FULL TIME POSITIONS 60 Pay 1993 1994 1995 1996 Range -94 -95 -96 -97 ANIMAL RESCUE 3409 Animal Rescue Division Director 13 1 1 1 1 3401 Animal Rescue Officer 5 3 3 3 3 3400 Animal Tender 1 1 1 2 2 PUBLIC WORKS -ENGINEERING "�`"�°{°` 4139 Director of Public Works 23 2 1 1 1 4118 Engineering Division Director 20 1 1 1 1 4116 Engineering Design Supervisor 18 1 1 1 I 4115 Civil Engineer 16 1 2 2 2 4106 Plan Reviewer 16 0 0 0 2 4103 Engineering Survey Supervisor 13 1 1 1 1 4110 Engineering Inspection Supervisor 13 1 1 1 1 4112 Engineering Designer 13 1 1 1 1 4105 Engineering Information Systems Specialist 12 1 1 2 1 4102 Engineering Instrument Technician 12 1 1 1 1 4104 Construction Inspector 12 1 1 1 2 4101 Engineering Technician 10 3 3 4 3 0030 Administrative Secretary 10 1 2 1 1 0022 Secretary 5 2 1 1 1 PUBLIC WORKS -STREETS 4219 Street Division Director 18 1 1 1 1 4203 Construction & Maintenance Supervisor 13 1 1 1 1 4202 Traffic & Special Service Supervisor 13 1 1 1 1 0044 Maintenance Crew Leader 10 4 5 5 5 4201 Traffic Signal Tech 10 1 1 1 1 0042 Maintenance III 8 6 5 5 5 0041 Maintenance lI 6 4 7 7 7 0040 Maintenance I 4 7 4 4 4 0080 Nursery Worker 1 0 0 0 PUBLIC WORKS -WASTEWATER M. 6459 Wastewater Utilities Division Director 20 1 1 1 1 6435 Wastewater Treatment Plant Supervisor 15 1 1 1 1 6430 Collection System Maintenance Supervisor 13 1 1 1 1 6415 Chief of Operations 12 1 1 1 1 4104 Construction Inspector 12 1 1 1 0 6425 Electrician 11 1 1 1 1 6417 Chief of Maintenance 12 1 1 I 1 6407 Televising Equipment Operator 10 0 1 1 1 6410 Pumping System Mechanic 10 2 4 4 4 6444 Collection System Crew Leader 11 2 2 2 2 0042 Maintenance III 8 4 3 3 3 6406 WWTP Operator II 8 3 2 2 2 6405 WWTP Operator I 6 2 2 2 2 0041 Maintenance 11 6 3 4 4 4 0040 Maintenance I 4 5 3 3 3 PUBLIC WORKS -AIRPORT r 6115 Airport Division Director 15 1 1 1 1 6112 Lead Air Traffic Controller 11 1 1 1 1 6110 Air Traffic Controller 11 2 2 2 2 0044 Maintenance Crew Leader 10 1 1 1 1 0042 Maintenance III 8 1 1 1 1 5 PUBLIC WORKS -PARKING 6229 Parking Division Director 13 1 1 1 1 6215 Senior Parking Enforcement Officer 7 1 1 1 1 0041 Maintenance II 6 1 1 1 1 6210 Parking Enforcement Officer 5 2 2 2 2 0040 Maintenance I 4 2 1 1 1 60 APPENDIX A - PERSONNEL SCHEDULE OF FULL TIME POSITIONS 61 Pay 1993 1994 1995 1996 Range -94 -95 -96 -97 PUBLIC WORKS -TRANSIT 6329 Transit Division Director 14 1 1 1 1 6315 Transit Operations Supervisor 11 1 1 1 1 6314 Transit Operations Assistant 10 1 1 1 1 6310 Transit Communications Operator 6 1 2 2 2 6305 Bus Driver 4 7 8 8 8 6300 Demand Response Bus Driver 1 0 0 0 PUBLIC WORKS -CENTRAL MAINTENANCE 7139 Central Maintenance Division Director 14 1 1 1 1 7120 Lead Automotive Mechanic 11 1 1 1 1 7115 Automotive Equipment Mechanic 11 4 5 4 4 7110 Parts Inventory Clerk 9 1 1 1 1 7105 Automotive Equipment Mechanic Apprentice 1 0 0 0 •1� PARKS & RECREATION 2159 Director of Parks & Recreation 21 1 1 1 1 2129 Recreation Services Division Director 18 1 1 1 1 2135 Park Resources Division Director 18 1 1 1 1 2120 Recreation Program Supervisor 13 5 5 5 5 2112 Park Resources Supervisor 13 2 2 2 2 6425 Electrician 11 1 1 1 1 2110 Parks Equipment Mechanic 11 1 2 2 2 2100 Horticulturist 12 1 2 1 1 0030 Administrative Secretary 10 2 2 2 2 0044 Maintenance Crew Leader 10 0 3 3 3 0042 Maintenance 111 8 0 2 3 3 0041 Maintenance II 6 5 6 7 8 0022 Secretary 5 1 1 1 1 0040 Maintenance I 4 10 3 3 3 FIRE 3219 Fire Chief 21 1 1 1 1 3208 Assistant Fire Chief 18 3 3 3 3 3210 Fire Training Officer 15 1 1 1 1 3209 Public Fire Education Officer 13 1 1 1 1 3206 Fire Captain* 21 21 21 24 3204 Fire Driver* 24 24 24 27 3202 Fire Fighter* 20 18 18 12 0030 Administrative Secretary 10 1 1 1 1 *Negotiated Ranges TOTAL 61 11 APPENDIX A - PERSONNEL SCHEDULE OF PART-TIME AND TEMPORARY POSMONS Historical listing of jobs performed by part-time and temporary 1995 1996 -96 -97 employees in 1995-96 and anticipated pan -time and temporary workforce for 1996-97. MAYOR CITY COUNCIL 13=11111M MEMORM, M MIM -102-T, FEERV, am% ADMINISTRATION Courier Grants Assistant 0 1 HUMAN RESOURCES Human Resources Assistant N mw EVINAMEMPHISTAMMUT CITY COUNSELOR Associate City Counselor 1 0 Law Clerk FINANCE Accounting Intern 1 0 Data Processing Specialist 1 0 Custodian 1 1 MUNICIPAL COURT >mwzlRlal:" 7-11EMMWWWM� POLICE IMME119=111 �j-1-MIM.-TWIM16 Police Information Clerk 3 3 School Crossing Guard 5 5 PLANNING AND CODE ENFORCEMENT Planning Assistant 1 0 Mosquito Control Technician I I Weed Inspector 1 1 ANIMAL RESCUE Veterinarian I I Animal Rescue Officer I I �EIZ-m ffl�� PUBLIC WORKS -ENGINEERING Survey Assistant 3 3 Clerical Assistant 1 0 PUBLIC WORKS - STREET .-z: Maintenance AssistantMR ME$ W11 11 1 W WDIN N PUBLIC WORKS - WASTEWATER Maintenance Assistant PUBLIC WORKS - AIRPORT Air Traffic Controller PUBLIC WORKS -PARKING ZRIESEM �EWZZIRI Maintenance Assistant PUBLIC WORKS - TRANSIT Bus Driver Service Worker 13 13 0 1 PUBLIC WORKS - CENTRAL MAINTENANCE Service Worker PARKS AND RECREATION - ICE ARENA Manager, Associate Manager. Assistant Manager Concession Coordinator Customer Service Attendant Skating Instructor Broomball Official, Hockey Official 62 APPENDIX A - PERSONNEL SCHEDULE OF PART-TIME AND TEMPORARY POSITIONS 1995 1996 -96 -97 TOTAL 63 PARKS AND RECREATION - GOLF COURSE CLUBHOUSE Associate Manager, Assistant Manager Concession Coordinator, Clubhouse Attendant Golf Instructor PARKS AND RECREATION - MEMORIAL POOL Manager, Assistant Manager Concession Coordinator Lifeguard, Pool Attendant Swim Lesson Coordinator Swim Instructor PARKS AND RECREATION - ELLIS-PORTER/RIVERSIDE POOL , Manager, Assistant Manager Concession Coordinator j Lifeguard, Pool Attendant Swim Lesson Coordinator Swim Instructor PARKS AND RECREATION - PARK RESOURCES Landscaping Maintenance Assistant Mowing Maintenance Assistant Construction Assistant Park Maintenance Assistant Tree Maintenance Assistant Mechanical Assistant Janitor PARKS AND RECREATION - RECREATION Parks and Recreation Intern Office Assistant Recreation Assistant Concession Coordinator, Concession Staff Athletic Field Supervisor Athletic Field Maintenance Coordinator Athletic Field Maintenance Assistant Tee Ball/ Coach Pitch Staff Hayride Driver Camp Counselor Sports Official (Sports Officials comprise approximately 50% of Recreation staff) FIRE TOTAL 63 64 APPENDIX A - SALARY SCHEDULE FISCAL YEAR 1996-1997 Pay Range Minimum Annual Salary Midpoint Maximum 1 $149598 $171517 $201436 2 $15,095 $181114 $21,133 3 $15,668 $181802 $21,935 4 $157993 $192591 $23,190 5 $163,735 $202501 $2431266 6 $173,589 $212545 $252503 7 $181570 $222748 $262926 8 $19,304 $24,129 $287956 9 $203,575 $253719 $301864 10 $213,332 $263,665 $312999 11 $22,191 $277740 $339288 12 $232180 $28,974 $349769 13 $2410317 $30$96 $362475 14 $25,623 $32,029 $381435 15 $27,127 $33,908 $402689 16 $282855 $362069 $437283 17 $3011843 $389553 $461,263 18 $33,129 $419411 $4902 19 $35,758 $44,697 $531P635 20 $38,780 $483475 $582170 21 $421257 $529821 $632386 22 $467255 $571,819 $6910383 23 $50,852 $63,566 $76,279 24 $56,141 $707175 $84,211 25 $6210221 $777776 $93,331 64 APPENDIX B - Schedule of Insurance Type of Coverage Details of Coverage Limits of Liability Premium Property Buildings and business personal $33,250,074 limit 541,620 property per Stmt. of Values Flood Airport Terminal 65 $72,800 building $7,376 EDP coverage $300,000 hardware $3,339 Computers in city hall and $250,000 software police buildings. 2% ded. Replacement cost coverage 100% coinsurance Earthquake Coverage 5% ded. $4,766 Difference in conditions Contractor's Equipment per $3,196,621 limit $10,490 schedule. Misc. tools, $500 max. limit for any one item. $100,000 limit Valuable papers and records $50,000 limit $125 Crime (Employee Dishonesty) $30,000/employee $3,024 Theft, disappearance and blanket dishonesty destruction Employee sched. bond amounts of $40,000 and $90,000 Theft, disappearance and destruction: $15,000 inside and $5,000 outside Automobile City Vehicles per schedule Liability $1 mil. bodily injury $84 477 and property damage combined single limit Uninsured Motorists $25,000/person $50,000/accident $500/prop.dam.ded. Physical Damage $1000 collision ded. $40,027 $250 comp ded. General $18,250.,000 Municipality $1 mil. gen Tagg. $55,477 Liability incl. streets, bridges, sewer and $2 mil. each occ. water utilities, golf course, bus terminal. Personal and advertising injury $1 mil. Fire Damage $50,000 any one fire Boiler and Machinery Pressure vessels, pumps, com- $250,000 physical dam., $2,891 pressors, electric motors, refrigera- $1,000 ded. tion systems per schedule at 29 $25,000 exped. expense locations. $10,000 spoilage $25,000 ammon. contain. $25,000 water dam. $25,000 haz. subst. R $25,000 incr.constr.cost 52,500 media Flood Airport Terminal 65 $72,800 building $7,376 APPENDIX B - Schedule of Insurance Type of Coverage Details of Coverage Limits of Liability Premium Notary Blanket notary bond errors and $263 66 $5,700 contents $1,000 ded.on each Airport Maintenance Building $9,700 building $2,200 contents $750 ded. on each Airport Pavitt Building $9,700 building $2,200 contents $750 ded. on each Ice Arena $242,000 building $22,000 contents $750 ded. on each Riverside Pump Station $100,200 Building $750 ded. Westinghouse Pump Station $39,200 building $750 ded. Walnut Pump Station $200,000 building $750 ded. Green Meadow Pump Station $35,000 building $750 ded. Airport Control Tower $42,200 building $50,000 contents $750 ded. on each Public Officials Liability coverage for elected and $1 mil. each person $20,257 appointed city officials $1 mil. annual aggreg. Claims Made Policy $10,000 ded. Law Enforcement Liability coverage for police $1 mil. each person $31,198 personnel $1 mil. annual aggreg. $1 mil. each occ. $500,000/person $25,000 ded. Airport Liability Airport Operator's Liability $5 mil. each occ. $29,000 Airport Control Tower Liability $5 mil. products complet. $4,460 operations $5 mil. personal injury and advertising $5 mil. hangarkeepers, one occ. $5 mil. hangarkeepers, one aircraft Workers' Compen- Reinsurance for self-insured city Stop loss $250,000 ind. $30,442 sation workers' comp fund and $626,000 aggreg. Statutory specific Notary Blanket notary bond errors and $263 66 APPENDIX C - DEBT SERVICE SCHEDULES Revenue bonds are bonds payable from a specific source of revenue and do not affect the property tax rate. Pledged revenues may be derived from operations of the financed projects, grants, and excise or other specified revenue source. The following is a summary of bonded debt transactions of the City for the year ended October 31, 1996: td Wastewater Water Parking Total $7,740.00 Revenue Revenue Revenue Revenue Interest Bonds Bonds Bonds Bonds March 1 Bonds payable at 10/31/95 $ 1,873,682 $ 12,000 $ 3,750,000 $ 5,635,682 1997 Bonds issued -L _ - - Bonds retired 370.851 4.000 85.000 374.851 Bonds payable at 10/31/96 $1,502,831 S 8.000 Revenue Bond Schedules: 1964 Sewer Revenue Bonds Fiscal Principal Interest Interest Total Year Rate March 1 March 1 Sept. l Payment 1997 3.60% 652000 32780.00 22610.00 71,390.00 1998 3.60% 702000 1999 3.60% 752000 2,610.00 1,350.00 12350.00 0.00 73,960.00 762350.00 Total $2102000 $7,740.00 $32960.00 $2211700.00 67 1965 Sewer Revenue Bonds Fiscal Principal Interest Interest Total Year Rate March 1 March 1 Sept. l Payment 1997 3.80% 60 000 51,130.00 39,990.00 .00 692120.00 1998 3.80% 65,000 32,990.00 23,755.00 713,745.00 1999 3.80% 703,000 23,755.00 11425.00 74,180.00 2000 3.80% 752000 12425.00 0.00 761425.00 Total $270,000 $132300.00 $81,170.00 $2912470.00 67 APPENDIX C - DEBT SERVICE SCHEDULES 1967 Sewer Revenue Bonds Fiscal Principal Interest Interest Total Year Rate March 1 March 1 Sept. l Payment 1997 4.60% 359000 22990.00 2,185.00 402175.00 1998 4.60% 301000 27185.00 1999 4.60% 302000 12495.00 2000 4.60% 352000 805.00 17495.00 33,680.00 805.00 322300.00 0.00 3510805.00 Total $1301,000 $72475.00 $41485.00 $1415,960.00 68 1968 Sewer Revenue Bonds Fiscal Principal Interest Interest Total .r Year Rate March 1 March 1 Sept. l Payment 1997 5.60% 851)000 10,360.00 7,980.00 1033p340.00 L1998 1998 5.60% 952000 77980.00 57320.00 108$00.00 1999 5.60% 952000 57320.00 22660.00 1022980.00 2000 5.60% 95,000 2,660.00 0.00 973P660.00 Total $370,000 $263,320.00 $15,960.00 $4121280.00 68 1970 Sewer Revenue Bonds Fiscal Principal Interest Interest Total .r Year Rate March 1 March 1 Sept.1 Payment 1997 7.00% 303,000 4,550.00 32500.00 381,050.00 L1998 7.00% 302000 3,500.00 21,450.00 35,950.00 1999 7.00% 351,000 21450.00 11225.00 387675.00 2000 7.00% 359000 12225.00 0.00 367225.00 Total $130,000 $111725.00 $7,175.00 $1482900.00 68 APPENDIX C - DEBT SERVICE SCHEDULES 1984 Sewer Revenue Bonds Fiscal Principal Interest Interest Total Year Rate March 1 March 1 Sept. l Payment 1997 10.60% 55,000 12,590.00 93,675.00 77,265.00 1998 10.75% 602000 913675.00 1999 10.75% 6531000 62450.00 2000 10.75% 552000 231956.25 62450.00 767125.00 2,956.25 742406.25 0.00 57,956.25 Total $235,000 $31,671.25 $193,081.25 $285,752.50 The Former Cedar City Sewer Revenue Bonds (1979) are payable in annual installments of $5,000 to $13,000 through June 1, 2014 at an interest rate of 5.0%. The following is a summary of the balance: Bonds Payable at 10/31/95 Bonds Issued Bonds Retired Bonds Payable at 10/31/96 $ 1631681.73 5,850.52 1962 Water Revenue Bonds Fiscal Principal Interest Interest Total Year Rate Feb. 15 Feb. 15 August 15 Payment 1997 3.625% 411000 145.00 72.00 4,217.00 1998 3.625% 42000 72.00 0.00 41072.00 Total $82000 $217.00 $72.00 $81,289.00 69 I APPENDIX C - DEBT SERVICE SCHEDULES 1996 Parking System Revenue Bonds Fiscal Principal Interest Interest Total Year Rate Feb. l Feb. l August 1 Payment 1997 3.80% 1902000 912536.50 917536.50 3732073.00 1998 4.05% 2002000 872689.00 871689.00 3757378.00 1999 4.20% 2051000 837489.00 8331489.00 371,978.00 2000 4.35% 22011000 7931030.00 799030.00 3782060.00 2001 4.50% 2252000 742080.00 782080.00 3737160.00 2002 4.60% 2357000 682905.00 682905.00 3727810.00 2003 4.70% 2502000 632382.50 631382.50 3762765.00 2004 4.80% 2601000 579382.50 572382.50 374,765.00 2005 4.90% 275,000 512012.50 513012.50 3771025.00 2006 5.00% 2903,000 442137.50 447137.50 378,275.00 2007 5.50% 3002000 361162.50 36,162.50 3721,325.00 2008 5.50% 3202000 272912.50 272912.50 375,825.00 2009 5.50% 340,000 191112.50 192112.50 3782225.00 2010 5.50% 355,000 9,762.50 97762.50 3742525.00 Total $3306651000 $793,594.50 $7932594.50 $57252,189.00 The legal debt margin at October 31, 1996 was computed as follows: --------General Obligation Bonds --------- Ordinary (1) Additional (2) Total Constitutional debt limit S 43.615.549 $ 43;615:549 S 87,231.098 (1) Article Vl, Section 26(b) and (c), Missouri Constitution provides, with a vote of four -sevenths qualified electors voting, a city may incur an indebtedness not to exceed in aggregate, 10 percent of the value of taxable tangible property of the city, for any purposes authorized in the charter of the city or by any general law of the State of Missouri. I APPENDIX C - DEBT SERVICE SCHEDULES (2) Article VI, Section 26(d) and (e), Missouri Constitution provides, with a vote of four -sevenths qualified electors voting, a city may become indebted an additional 10 percent of the value of taxable tangible property of the city for the purpose of acquiring right of way; construction, extending and improving streets and/or sanitary or sewer systems; and purchasing or constructing water works, electric or other light plants, provided that the total general obligation indebtedness of the city does not exceed 20 percent of the value of the taxable tangible property of the city. There are a number of limitations and restrictions contained in the various bond indentures. The City is in compliance with all significant limitations and restrictions. The water and wastewater revenue bond ordinance requires that the Water Fund and the Wastewater Fund be accounted for in separate enterprise funds. It also requires that after sufficient current assets have been set aside to operate the system, all remaining monies held in the Water Fund and the Wastewater Fund be segregated and restricted in separate accounts. Assets of these special reserves and accounts consist of cash and cash investments and are reported in the accompanying balance sheet as restricted assets and reserved retained earnings. The water and wastewater revenue bond ordinances require the City to establish utility rates sufficient to pay the costs of operating the water and wastewater systems, retire outstanding bonded debt and maintain the various bond reserves. 71 APPENDIX D - SUMMARY OF SIGNFICANT ACCOUNTING POLICIES SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The financial statements of the City of Jefferson, Missouri (the City) have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to goverment units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The more significant of the government's accounting policies are described below. Reporting Entity In evaluating how to define the government, for financial reporting purposes, management has considered all potential component units. The decision to include a potential component unit in the reporting entity was made by applying the criteria set forth in GAAP. The City's relationship to other legally separate organizations has been examined to determine if their inclusion in the City's financial statements is necessary to fairly present the financial position of the City. The criteria used in this determination included an examination of the nature and significance of the organization's relationship with the City, financial benefit or burden to the City, the ability of the City Council to appoint members of the entity's governing board, and the level of influence the City has over the activities of the organization. Based upon the application of these criteria, the following is a brief review of each potential component unit addressed in defining the city's reporting entity. Included within the reporting entity: CITY OF JEFFERSON PARK COMMISSION. The Park Commission is financed by property taxes, user fees, and a subsidy from the City's General Fund for its operations. The City Council appoints the Park Commission and adopts an annual budget for Parks Department operations. CITY OF JEFFERSON FIREFIGHTERS' RETIREMENT SYSTEM. The System is governed by a separate board under 87.025, RSMO. The City is responsible for the remittance of contributions to the System and is obligated to make payments in amounts necessary to maintain the actuarial soundness of the plan. - Excluded from the reporting entity: JEFFERSON CITY CONVENTION AND VISITORS BUREAU. The Jefferson City Convention and Visitors Bureau (JCCVB) is financed from a lodging tax collected by the City of Jefferson. Contractually, 94% of the tax proceeds are to be used for the promotion, solicitation, encouragement and development of tourism and conventions for the City of Jefferson, Missouri. The remaining 6% of lodging tax proceeds are to be retained to cover the expenses of administering the tax. CITY OF JEFFERSON HOUSING AUTHORITY. The Authority's operating and capital expenditures, including debt service, are financed entirely from federal grants and rentals. The City has no involvement in determination of the Authority's budget and rental rates nor any obligation for the Authority's outstanding debt. ' MISSOURI RIVER REGIONAL LIBRARY SYSTEM. The Library's operating and capital expenditures are financed entirely from property taxes and state grants. The City has no involvement in the Library's operations, outside of the appointment of some members the Board. Financial transactions between the City and the Library Board as reported in the accompanying financial statements are on an agency basis only for the collection of the taxes and disbursements to the Library Board. L 72 APPENDIX D - SUMMARY OF SIGNFICANT ACCOUNTING POLICIES Fund Accounting The City uses funds and account groups to report on its financial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain government functions or activities. A fund is a separate accounting entity with a self -balancing set of accounts. An account group, on the other hand, is a financial reporting device designed to provide accountabilityfor certain assets and liabilities that are not recorded in the funds because they do not directly affect net expendable available financial resources. Funds are classified into three categories: governmental, proprietary and fiduciary. Each category, in turn, is divided into separate "fund types." Governmental funds are used to account for all or most of a government's general activities, including the collection and disbursement of earmarked monies (special revenue funds), the acquisition or construction of general fixed assets (capital projects funds), and the servicing of general long-term debt(debt service funds). The general fund is used to account for all activities of the general government not accounted for in some other fund. Proprietary funds are used to account for activities similar to those found in the private sector, where the determination of net income is necessary or useful to sound financial administration. Goods or services from such activities can be provided either to outside parties (enterprise funds) or to other departments or agencies primarily within the government (internal service funds). Fiduciary funds are used to account for assets held on behalf of outside parties, including other governments, or on behalf of other funds within the government. When these assets are held under the terms of a formal trust agreement, either a pension trust fund, a nonexpendable trust fund or an expendable trust fund is used. The terms "nonexpendable" and "expendable" refer to whether or not the government is under an obligation to maintain the trust principal. Agency funds generally are used to account for assets that the government holds on behalf of others as their agent. Outstanding long-term indebtedness backed by the full faith and credit of the City is recorded and accounted for in the General Long -Term Debt Group of Accounts. All fixed assets of the City not recorded in Enterprise Funds, Internal Service Funds and certain Trust and Agency Funds are recorded and accounted for in the General Fixed Assets Group of Accounts. Basis of Accounting The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental funds and expendable trust funds are accounted for using a current financial resources measurement focus. With this measurement focus, only current assets and current liabilities generally are included on the balance sheet Operating statements of these funds present increases (i.e., revenues, and other financing sources) and decreases (i.e., expenditures and other financing uses) in net current assets. All proprietary funds, nonexpmdable trust funds and pension trust funds are accounted for on a flow of economic resources measurement focus. With this measurement focus, all assets and all liabilities associated with the operation of these funds are included on the balance sheet. Fund equity (i.e., net total assets) is segregated into contributed capital and retained earnings components. Proprietary fund -type operating statements present increases (e.g., revenues) and decreases (e.g., expenses) in net total assets. 73 APPENDIX D - SUMMARY OF SIGNFICANI' ACCOUNTING POLICIES The modified accrual basis of accounting is used by all governmental fund types, expendable trust funds and agency funds. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e., when they become both measurable and available). "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period The government considers all revenues as available if they are collected within 60 days after year end. Expenditures are recorded when the related fund liability is incurred. Principal and interest on general long-term debt are recorded as fund liabilities when due or when amounts have been accumulated in the debt service fund for payments to be made early in the following year. Those revenues susceptible to accrual are property taxes, franchise taxes, licenses, interest revenue and charges for services. Sales taxes collected and held by the state at year end on behalf of the city also are recognized as revenue. Fines, permits and parlang meter revenues are not susceptible to accrual because generally they are not measurable until received in cash. The accrual basis of accounting is utilized by proprietary fund types, and nonexpendable trust funds. Under this method, revenues are recorded when earned and expenses are recorded at the time liabilities are incurred The government reports deferred revenue on its combined balance sheet. Deferred revenues arise when a potential revenue does not meet both the "measurable" and "available" criteria for recognition in the current period Deferred revenues also arise when resources are received by the government before it has a legal claim to them, as when grant monies are received prior to the incurrence of qualifying expenditures. In subsequent periods, when both revenue recognition criteria are met, or when the government has a legal claim to the resources, the liability for deferred revenue is removed from the combined balance sheet and revenue is recognized. Budgets Annual budgets are prepared on a basis consistent with generally accepted accounting principles and are adopted in October prior to the beginning of each fiscal year for all revenues and expenditures/expenses of the General Fund, Special Revenue Funds, Capital Project Funds, Proprietary Funds, Internal Service Funds and Trust and Agency Funds of the City. The primary basis of budgetary control is at the departmental level. Departments may not legally exceed their appropriations without Council approval. Supplemental appropriations for unplanned expenditures are approved by the City Council by ordinance. Any remaining unencumbered appropriations lapse at the fiscal year's end Project budgets prepared under the modified accrual basis of accounting are adopted for the Capital Projects Funds. All unexpended project appropriations lapse at year end and are rebudgeted in subsequent fiscal years. The budget amounts shown in the financial statements are the final authorized amounts as revised during the year. Encumbrance accounting, under which purchase orders, contracts and other commitments for the expenditure of funds are recorded in order to reserve that portion of the applicable appropriation, is utilized in the governmental fund types. Encumbrances outstanding at year end are canceled because they do not constitute expenditures or liabilities. Pooled Cash and Cash Equivalents For the purposes of defining cash and cash equivalents, the City considers all non -restricted cash and savings accounts to be cash. 74 APPENDIX D - SUMMARY OF SIGNFICANT ACCOUNTING POLICIES Cash resources of individual funds are combined to form a pool of cash and investments which is managed by the City Finance Director. Investments in the cash pool consist of certificates of deposits and repurchase agreements and are carried at cost which approximates market value. Deferred compensation plan assets are reported at market value. Interest earned as a result of pooling is distributed to the appropriate funds based upon month-end balances of cash and marketable securities of each fund. Contributions and Grants Grants are received by the City from both State and Federal sources and are classified as capital grants which are to be used for the construction or acquisition of fixed assets or operating grants which are to be used at the discretion of the grantee for operating or capital purposes. Contributions and grants received by Enterprise, Internal Service and certain Trust and Agency Funds are accounted for as follows: Contributions of (or for) capital assets, including those received from other City funds as well as grants and assistance received from other governmental units for the acquisition of capital assets, are credited directly to contributed capital. Contributions and grants received for operating purposes are included in revenues. Contributions and grants received by all other funds are accounted for as follows: Contributions and grants for both capital and operating purposes are included in revenues. Grant revenues are accrued as eligible expenditures or commitments are incurred, as appropriate for the fund type involved. Short-term Interfund Receivables/Payables During the course of operations, numerous transactions occur between individual funds for goods provided or services rendered These receivables and payables are classified as "due from other funds" or "due to other funds" on the balance sheet. Short-term interfund loans are classified as "interfund receivables/payables." Inventory Inventory is valued at cost using the first -in, first -out method Inventories consist of vehicle parts and accessories for the transit system and City vehicles. Property, Plant and Equipment Enterprise, Internal Service and certain Trust and Agency Funds: Property, plant and equipment are recorded at cost except for certain contributed assets in the Enterprise Funds which are carried at estimated market value at the date of contribution. Some assets are recorded at estimated cost because actual historical costs were not available. Depreciation is provided on the straight-line basis over the estimated useful lives of the assets as follows: Buildings ` Improvements other than buildings Wastewater plant and system Machinery and equipment Furniture and fixtures Motor Vehicles 10-50 years 7-10 years 40-50 years 3-20 years 5-10 years 2-15 years t� APPENDIX D - SUMMARY OF SIGNFICANT ACCOUNTING POLICIES The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are charged to operations as incurred. Renewals and betterment are capitalized over the remaining useful lives of the related fixed assets, as applicable. General Fixed Assets Group of Accounts: Public domain fixed assets such as roads, bridges, streets and sidewalks are not capitalized General fixed assets LW are not capitalized in the funds used to acquire or construct them. Instead, capital acquisition and construction are reflected as expenditures in governmental funds, and the related assets are reported in the general fixed assets account group. All purchased fixed assets are valued at cost where historical records are available and at an estimated historical cost where no historical records exist. Donated fined assets are valued at their estimated fair market value on the date received No depreciation is provided on general fixed assets. Compensated Absences For governmental funds, the major portion of liability for compensated absences is recorded in the general long- term debt account group since it is anticipated that the liability will not be liquidated with expendable available financial resources. Effective for the year ended October 31, 1994, the City adopted GASB Statement No. 16, "Accounting For Compensated Absences," which requires the current portion of the compensated absences liability anticipated to be expended from available resources be recorded as an accrued liability. The liability for compensated absences in proprietary fiend types is also recorded as an accrued liability. At October 31, 1995, employees of the City had accumulated earned vacation, sick leave and compensatory time aggregating approximately $1,212,265 of which $ 877,172 has been recorded in the general long-term debt account group, $ 154,795 in the current governmental accounts, and $ 180,298 in the various proprietary funds to which the benefits accrued. Restricted Assets Restricted assets, which are comprised of cash and cash equivalents, represent those funds that are restricted as to use either at the time of receipt, by action of a governing body or by legal requirement. 76 L GLOSSARY Appropriation - A legal authorization for expenditures for specific purposes within a specific time frame. Assessed Valuation - A value that is established for real and personal property as a percentage of estimated fair market value that is used as a basis for levying property taxes. Asset - Resources owned or held by a government which have monetary value. Bud et - A financial plan, for a specified period, of operations that matches all planned revenues and expenditures with the services to be provided by the City. Budget Message - The opening section of the budget, which presents the City Council and the Citizens of Jefferson City with highlights of the most important aspects of the budget. Capital Improvement Tax Fund - This fund accounts for proceeds from a five year, V2 cent sales tax for various capital improvement projects, equipment and facilities. Capital Assets - Assets over $500 unit value and having a useful life over one year. Capital assets are also called fixed assets. Cash Basis - A basis of accounting in which transactions are recognized only when cash is increased or decreased Charges for Services - Revenue derived by charging a fee only to the specific user of the service. City Council - The Mayor and 10 Council members who are elected by the Citizens of Jefferson City to provide policy direction for the operations of the City. Department - An major administrative organization unit of the City which includes management responsibility for one or more operating divisions. Division - An organization unit of the City which indicates management responsibility for a specific activity. Enterprise Funds - Funds account for operations that are financed and operated in a manner similar to private enterprises - where the intent of the government's council is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or where the government's council has decided that periodic determination of net income is appropriate for accountability purposes. Expenditures - A decrease in the net financial resources of the City due to the acquisition of goods or services. Expense - Charges incurred for operations, maintenance, interest or other charges. Fiscal Year - The time period designated by the City signifying the beginning and end of the financial reporting period The City of Jefferson has established a November 1 to October 31 fiscal year. Fixed Assets - Assets of long-term character that are intended to continue to be held or used, such as land, buildings, machinery, furniture, and other equipment. F.T.E. - Full -Time Equivalent - A term used when developing personal services budgets, 2080 hours worked equates to 1.0 full-time equivalent position. Fund - An accounting entity with a self -balancing set of accounts that record financial transactions for specific activities or government functions. Fund Balance - The difference between revenue and expenditures. A negative fund balance is sometimes called a deficit. GAAP - Generally Accented Accounting Principles - A set of rules governing the way in which the City's revenues and expenditures are accounted for in its interim and annual financial statements. The rules are codified by the Governmental Accounting Standards Board and the National Council on Governmental Accounting. General Fund - The general fund accounts for all financial resources traditionally associated with government which are not required legally or by sound financial management to be accounted for in another fund. Goal - A long-term, attainable target for an organization. Grant - A contribution by a government or other organization to support a specific function or operation. Interfund Transfers - The movement of monies between funds of the same governmental entity. Internal Service Fund - A fund established to account for the financing of goods or services provided by one department or agency to other departments or agencies of the government and to otherg overnment units on a cost reimbursement basis. Levy - To impose taxes for the support of government activities. Materials & Supplies - Expendable operating supplies necessary to conduct daily departmental activity. MODAG - Missouri Development Action Grant is a pass through grant from the State to cities for industries for infrastructure. Ob iective - An objective is a specific, measurable and observable result of an organization's activity which advances the organization toward its goal. Operating Budget - The annual budget and process which provide a financial plan for the operation of the government, includes general expenditures such as Personnel Services, Supplies and Services. Operating Expenses - The cost for personnel, materials and equipment required for a department to function. Operating Revenue - Funds that the government receives as income to pay for ongoing operations. It includes such items as taxes, fees from specific services, interest earnings, and grant revenues. Operating Transfers - A transfer of resources from one fund to another. Personnel Services - The costs associated with compensating employees for their labor, including salaries and fringe benefits. Projected Budget - Estimation of revenues and expenditures based on past trends, current economic conditions and future financial forecasts. Property Tax Rate - The amount of tax stated in terms of a unit of the tax base expressed as dollars per $100 of equalized assessed valuation. Reserve - A portion of a fund that is restricted for a specific purpose and not available for appropriation. Revenue - Receipts from taxes, intergovernmental sources and user fees as a part of daily operations. Special Revenue Funds - Funds to account for specific revenues sources that are legally restricted to expenditure for particular purposes. Tax - The product of multiplying the tax rate per $100 of value times the tax base. TO Special Franchise - Accounts for proceeds from a special cable system charge to be used for equipment and support of a public access channel. Unreserved Fund Balance - The portion of a fund's balance that is not restricted for a specific purpose and is available for general appropriation. Workload Indicators - Quantitative measurements of the number of times an activity is performed, the number of items produced and/or the number of individuals receiving services. �, 79 INDEX A Accounting basis, 73 fund, 73 policies, 72-76 Administration administration, 3, 7, 59, 62 city clerk, 1, 3, 6, 59 city council, 1, 3, 5, 59, 62 city counselor (law), 1, 3, 8, 59, 62, 77 human resources, 1, 39 93P 59762 mayor, 1, 3, 4, 62 B Budgets budget summary by fund, 2, 26, 282 305,323, 341,361, 392 421P 442 481Y 533P 56 policies and process, 74 C Capital Improvement Tax, 49-52, 77 Cash Equivalents, 74 City Hall Art Trust Fund, 56,57 Compensated Absences, 76 Contributions, 75 D Debt Service, 67-71 Department, 77 Division, 77 E Expenditures, 2, 26, 28, 30, 32, 34, 36, 39, 42, 44, 48, 53, 56, 77 F Finance finance department, 1, 10, 11, 59, 62 municipal court, 10, 12, 59, 62 Fire Department, 1, 15, 16, 61, 63 Firemen's Retirement Fund, 53, 542 72 G Glossary, 77-79 Grants, 42, 431) 757 78 80 I Inventory, 75 L Liability, 65, 66 Lodging Tax Fund, 44,46 M MODAG Trust Fund, 53, 55, 78 N Non Departmental, 23 P Parks & Recreation, 1, 39-413P 611, 623,63 Personnel full-time positions schedule, 59-61 part-time/temporary positions schedule, 62-63 salary schedule, 64 Planning & Code Enforcement animal rescue, 17, 19, 60, 62 planning & code enforcement department, 1, 172 182 59, 62 Police Department, 1, 13, 14, 59, 62 Police Training Fund, 44, 45 Pooled Cash, 74 Property, Plant and Equipment, 65, 75-76 Public Works engineering, 20, 212 60, 62 street, 20, 22, 60, 62 water, 25, 26, 27 airport, 25, 28, 29, 60, 62 parking, 25, 302 31, 60, 62 transit, 25, 32, 33, 61, 62 wastewater, 25, 34, 35, 60, 62 central maintenance, 252362 37, 612 62 R Reporting Entity, 72 Restricted Assets, 76 Revenue, 2, 26, 28, 30, 32, 34, 36, 392 42, 44, 48, 53, 56, 77, 79 Revenue Bonds parking bond, 67, 70 sewer bonds, 67-69 water bond, 67, 69 Self Insurance, 36, 38 Short-term Interfund Receivables/Payables, 75 T TCI Special Franchise Fund, 44, 47, 79 Transfers & Subsidies, 24 U USS JC Submarine Trust, 56, 58 INDEX 81