HomeMy Public PortalAboutFY1997CITY OF JEFFERSON,
MISSOURI
ADOPTED BUDGET
1996-1997
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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.
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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,
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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 -
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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
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Page
BUDGET OVERVIEW
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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
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TABLE OF CONTENTS -(Continued)
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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
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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.
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Sincerely,
Duane Schreimann
Mayor
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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
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1996-97 Budget Overview
Crff OF JEFFERSON, MISSOURI
1996-97 Budget Summary - All Funds (in $,000)
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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%
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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%
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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%
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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.
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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
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11,959,012 11,220,553 -6.2%
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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
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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.
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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%,
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Parks
286,324
3,086,975
Airport
136,677
314,230
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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
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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