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HomeMy Public PortalAboutFY1998CITY OF JEFFERSON, MISSOURI ADOPTED BUDGET FISCAL YEAR 1997-1998 L I I I I WELCOME TO JEFFEK50N CITY'S 1997-98 BUDGET! We are pleased that you have taken the time to learn more about how we operate your City and manage your 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 numbers • 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 BLUE 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. We invite you to begin your journey in the Budget Overview section to get a snapshot of City operations and important issues facing the Mayor and Council in adopting this budget, and in planning for the City's future. We hope your experience is informative and invite your comments and inquiries. Thanks for your time, City of Jefferson Finance Department Bob Kenney, Director 320 East McCarty Street Jefferson City, Mo 65101 f y Phone: 573-634-6327 i Fax: 573-634-6329 I Missouri's Capitol in spring. Our special thanks to David A. Krummen of Public Works for providing the above picture and others used throughout this budget. Great work Dave! L L L L L L i L L L k L City of Jefferson, Missouri 1997-98 ADOPTED BUDGET 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 Leonard Stella Honorable Carl Jaynes Fourth Ward Honorable Carolyn McDowell Honorable Rick Nilges Fifth Ward Honorable Larry Vincent Honorable Bill Byrd CITY ADMINISTRATOR Richard Mays CITY COUNSELOR Allen Gamer HUMAN RESOURCES Diane Spieker PARKS & RECREATION Bill Lockwood POLICE CHIEF Tyler Brewer FINANCE Robert Kenney PLANNING & CODE ENFORCEMENT Keith DeVault CITY CLERK Phyllis Powell FIRE CHIEF Robert Rennick PUBLIC WORKS Marry Brose Table of Corntento - Budoet 1997-98 Page BUDGET OVERVIEW i - XXt DEPARTMENTAL DETAIL City Organizational Chart ] Budget Summary - General Fund 2 Mayor/City Council 4 City Clerk 5 Administration 6 Law Department 7 Human Resources 8 FINANCE/MUNICIPAL COURT Finance Department 10 Municipal Court 11 POLICE DEPARTMENT Police Department 14 FIRE DEPARTMENT 16 PLANNING & CODE/ANIMAL RESCUE Planning & Code Enforcement 18 Animal Rescue 19 PUBLIC WORKS - ENGINEERING/STREETS Engineering 22 Streets 23 NON DEPARTMENTAL 24 TRANSFERS & SUBSIDIES 25 PUBLIC WORKS - ENTERPRISE FUNDS Water 29 Airport 30 Parking 31 Transit 32 Wastewater 33 Central Maintenance 34 SELF INSURANCE 35 I I t Table of Gontonto - 6udoot 1997-98 (Continued) ' Page PARKS & RECREATION 38 OPERATIONS SUMMARY -OTHER FUNDS Grants 39 Police Training 40 Lodging Tax 41 TCI Special Franchise 42 Capital Improvement Sales Tax 43 Firemen's Retirement Trust 49 MODAG Trust 50 City Hall Trust 51 USS JC Submarine Trust 52 BUDGET SUMMARY OTHER FUNDS Special Revenue Funds 53 Capital Projects Funds 56 Enterprise Funds 57 Internal Service Funds 60 Trust & Agency Funds 61 ' AF ENDICE5INDEX APPENDIX A ' Personnel Schedule of Full and Part -Time Positions 62 Salary Schedule 66 APPENDIX B ' Schedule of Insurance 67 APPENDIX C Debt Service Schedules 70 APPENDIX D Summary of Significant Accounting Policies 73 GLOSSARY 78 INDEX 81 I t City of Jefferson Duane Schreimann Mayor To the Citizens of the City of Jefferson We are pleased to present this approved budget for the City of Jefferson for the fiscal year beginning November 1, 1996 and ending October 31, 1997. We have continued to place emphasis on controlling the size and cost of government while providing those services most demanded by the public. Major highlights for this budget are: 1. Continuation of present operational levels while limiting growth in expenditures to the rate of inflation. 2. Returning excess revenue to taxpayers through a 5% (four cents per %100 assessed value) property tax rate deduction. 3. No new positions based on increased productivity as an alternative to increased staff. 4. Full implementation of the Fire Department First Responder program for medical emergencies. 5. Completion of the 1992-1997 Capital Improvement Sales Tax projects. 6. Initiation of major capital improvements to the Wastewater collection and treatment systems. Staff has worked to make this budget document an effective communications media to citizens and others interested in City's operations by incorporating summarizations, graphics and charts to supplement and enhance traditional narratives and numbers. Their success was recognized this year by the Government Finance Officers Association of the United States and Canada which presented the City its Distinguished Budget Presentation award, the highest national recognition for excellence in budget preparation and presentation. A copy of the award is printed on the following page. The following sections provide an in depth look at the significant issues, factors and assumptions facing the City in developing this budget. I I Duane Schreimann, Mayor 0 Richard A. Mays, City Administrator GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of Jefferson, Missouri For the Fiscal Year Beginning November 1, 1996 d� � \ President iExecutive Director / ' The Government Finance Officers Association of the United States and Canada (GFOA) presented an award of Distinguished Budget Presentation to the City of Jefferson for its annual budget for the fiscal year beginning November 1, 1996. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a ' communication device. The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. L L ii I I Accomplishing our Goals In 1996 the Council adopted a Citywide I I I I 1 I I I I Protect and enhance the local economic, recreational and cultural climate. We continue to fund the economic development and tourism efforts of the Chamber of Commerce through a $225,000 annual subsidy and transfer of $285,850 in lodging tax revenue to fund the Convention and Visitors Bureau operations. These efforts last year resulted in the retention and a $5 million expansion of IKON Office Solutions facilities in the City that could add up to 500 new jobs. Planning continues on a new Convention/Civic Center complex scheduled for a public vote in 1998 and the construction of a new 18 -hole golf course at Binder Lake to serve a growing local public golf market. Conserve natural resources and promote preservation of open spaces throughout the City Expansion of the parks greenway trails system, street tree planting and landscaping and new park development are continued in the Parks capital improvement sales tax projects. Efficiently provide for essential and desired public services and utilities. Current levels of services are continued in this budget without the addition of new positions or increases in rates, and with a 5% reduction in the City property tax rate. This reaffirms the Mayor and Council's goal of providing cost effective local government by limiting growth to essential public services and returning excess revenues to the citizens. This conservative policy includes the maintenance of adequate "rainy day" reserves in the various City funds and operations. Provide for an appropriate amount and arrangement of land uses for the future expansion of the City Funding is provided in the Planning & Code department for revision and update of the Zoning and Sign codes and the first of three possible annexation votes is scheduled for early 1998 (see map below). This will provide the tools to better manage growth and expand the City's boundaries by over 5,200 acres to include adjoining developed 25 30 23 Comprehensive Plan that established five long-term �. goals to guide City development and staff operations. These goals remain the primary focus of this budget ANNEXATION STUDY AREAS in developing programs and allocating resources to accomplish them. Promote and protect public health, safety and t 12, welfare of City residents. Funding for current levels of Police services, building and health inspections and animal control are maintained with expanded services in the Fire department. A "first responder" program fully implemented this year will provide Fire personnel response to any medical emergency including accidents on the same basis as calls for fire suppression services. All firefighters have received training and have been certified as Emergency Medical Technicians (EMT) through a cooperative program with Capital Regional Medical Center. The program provides a faster initial response from the City's five fire station locations and has already been credited with saving the life of a heart attack victim. I I I I 1 I I I I Protect and enhance the local economic, recreational and cultural climate. We continue to fund the economic development and tourism efforts of the Chamber of Commerce through a $225,000 annual subsidy and transfer of $285,850 in lodging tax revenue to fund the Convention and Visitors Bureau operations. These efforts last year resulted in the retention and a $5 million expansion of IKON Office Solutions facilities in the City that could add up to 500 new jobs. Planning continues on a new Convention/Civic Center complex scheduled for a public vote in 1998 and the construction of a new 18 -hole golf course at Binder Lake to serve a growing local public golf market. Conserve natural resources and promote preservation of open spaces throughout the City Expansion of the parks greenway trails system, street tree planting and landscaping and new park development are continued in the Parks capital improvement sales tax projects. Efficiently provide for essential and desired public services and utilities. Current levels of services are continued in this budget without the addition of new positions or increases in rates, and with a 5% reduction in the City property tax rate. This reaffirms the Mayor and Council's goal of providing cost effective local government by limiting growth to essential public services and returning excess revenues to the citizens. This conservative policy includes the maintenance of adequate "rainy day" reserves in the various City funds and operations. Provide for an appropriate amount and arrangement of land uses for the future expansion of the City Funding is provided in the Planning & Code department for revision and update of the Zoning and Sign codes and the first of three possible annexation votes is scheduled for early 1998 (see map below). This will provide the tools to better manage growth and expand the City's boundaries by over 5,200 acres to include adjoining developed 25 30 23 �. -�`. �, ANNEXATION STUDY AREAS \,/, t 12, 23 I 121 ' i �`�"- t 25 •_ 1p� �a�zo a - 2E 29 0 — I5ISc 5�, ttt i I Revenues by Source Property Taxes Sales 8, Other User Taxes Franchise Fees Intergovernmental Charges for Services Other Operating Transfers In Total Revenue Expenditures by Type Operating Expenditures Personnel Services Materials & Supplies j' Contractual Services Repairs & Maintenance Utilities/Other I 11 t Capital Expenditures Capital Purchases Capital Projects Operating Transfers Out Debt Service Total by Type 1997-98 Budget Summary - All Funds (in $,000) Prior Year Results 1994-95 1995-96 1996-97 Average Actual Actual Actual Growth Rate $3,014 $3,178 $3,378 11,250 12,229 12,283 3,356 3,410 3,543 3,787 4,344 1,613 7,241 7,176 7,198 2,791 2,229 2,611 3,330 1,857 1,357 $34,769 $34,423 $31,984 7997-98 Adopted Budget Increase (Decrease) /o of Amount Amount Percent Total 6% $3,480 $102 3% 10% 5% 12,965 682 6% 38% 3% 3,540 (3) -0% 10% -24% 2,443 830 51% 7% -0% 7,433 236 3% 22% -1% 2,319 (292) -11% 7% -36% 1,560 203 15% 5% -4% $33,740 $1,756 5% 100% $12,988 $14,028 $14,697 6% 1,208 1,291 1,460 10% 2,833 2,292 2,528 <% 2,143 2,240 2,305 4% 1,001 1,034 1,064 3% 20,173 20,884 22,055 5% 2,882 3,124 1,736 -18% 3,628 5,338 3,873 10% 6,510 6,462 5,610 -2% 3,912 2,333 1,980 -28% 609 967 922 27% $31,204 $32,646 $30,567 -1% Expenditures by Function $91 8,945 706 General Government $1,184 $1,314 $1,385 Public Safety 7,410 8,060 8,238 Street and Engineering 3,013 3,059 3,345 Planning, Code, & Health 1,088 1,162 1,296 Sanitation 2,093 3,245 3,446 Cultural and Recreation 2,616 3,184 3,087 Transportation 2,617 4,719 3,386 Other 31995 1,574 1,443 Capital Outlay 4,229 4,045 2,960 Other Financing Uses 2,959 2,283 1,980 Total by Function $31,204 $32,646 $30,567 8% 5% 5% 9% 31% 9% 26% -34% -16% -18% -1% % of $91 8,945 706 3,438 Cateaory 1,339 42 3,894 448 67% $15,672 $975 7% 46% 6% 1,463 3 0% 4% 13% 2,787 259 10% 8% 9% 2,286 (19) -1% 7% 7% 1,093 29 3% 3% 100% 23,302 1,247 6% 69% 1,394 (343) -20% 4% 5,918 2,044 53% 7,311 1,702 30% 22% 2,228 248 893 (30) $33,734 $3,167 $1,476 $91 8,945 706 3,438 93 1,339 42 3,894 448 3,127 40 3,940 554 1,397 (46) 3,950 990 2,228 248 $33,734 $3,166 13% 7% -3% 3% 10% 100% 7% 4% 9% 27% 3% 10% 3% 4% 13% 12% 1% 9% 16% 12% -3% 4% 33% 12% 13% 7% 10% 100% iv City of Jefferson 1997-98 Budget Fund Balance Net Increase(Decrease) $3,565 $1,777 $1,417 $6 Less Reserves for Continuing Appropriations ($17,019) Add:Beg.Fund Balance 21,556 25,121 25,481 26,898 Available Fund Balance $25,121 $26,481 $26,898 $9,885 29% Lareas and business and industrial sites. iv City of Jefferson 1997-98 Budget Budget Overview The Budget Sunintary All Funds on the facing page provides a snapshot of the 1997-98 Adopted Budget with comparative data for the three prior years actual. The 1997-98 Adopted Budget section provides the budgeted amount, the amount and percentage change over 1996-97 and a column showing the percentage that each line item is of the total budget. For instance, Sales & Use Taxes are 38% of total revenue and Personnel Services are 46% 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 67% of Operating Expenditures). The following highlights significant items in the Summary -All Funds. Revenues by Source Revenues are up $1.8 million or 5% above 1996-97. This is due primarily to increases in Sales Tax and Intergovernmental revenues and the return of Operating Transfers from the General to other funds to pre 1996-97 levels. Sales & Use taxes continue to be our largest revenue source at $13 million (38% of total) with an average growth rate of 5%. This category includes 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 primary revenue sources 14000 - i e 12000 10000 0 6000 5 6000 4000 2000 0 1994 1995 1996 1997 1998 for fiscal years ended odober 31, Sales/Use Tax Service Charges Franchise Fees Property Tax $171,260 in 1994 to $161,303 last year reflecting the national trend toward less smoking. The leveling out of Sales tax in 1996-97 was apparently related more to processing bottlenecks by the State rather than actual declines in retail sales and revenue is expected to return to prior growth rates. Even so, we have used a conservative estimate for 1997-98 General Fund sales tax which is budgeted for operational costs as compared to the the Capital Improvements tax where a larger fund balance is maintained to offset fluctuations. Sales and other user tax collections 1993-94 1994-95 1995-96 1996-97 1997-98 Change Sales Tax: 6,513,217 6,869,456 - I% General 161,473 161,303 -'/2% Capital 2,983,694 3,130,764 Improvements 285,850 4.5% Gasoline tax 784,401 836,473 5 cent Cigarette tax 171,260 162,801 2% HotellMotel tax 240,665 250,558 7,468,093 7,451,128 7,801,600 4.7% 3,429,707 3,416,609 3,700,000 8.3% 905,041 980,450 1,040,770 6.2% 161,473 161,303 136,840 -15.2% 264,939 273,532 285,850 4.5% Total 10,693,237 11,250,052 12,229,253 12,283,022 12,965,060 5.6% In 1996, the Missouri Supreme Court ruled the Local Use Tax law invalid. At that time, the City had `i 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 V City of Jefferson 1997-98 I5udget I I I II I I I� I 1 1 1 1 I i L k 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. The City has no current plans to resubmit the issue to voters although it could provide up to $400,000 annually if approved. Charges for Services are the second largest revenue source at $7.4 million (22% 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. For 1997-98 the only rate increases implemented are in recreation programs and primarily in golf fees charged at the Oak Hills course. These increases were recommended by an independent golf study completed in 1997 as a part of a feasibility study for a new course. City fees remain the lowest in the central Missouri area. User charges will become an increasingly important revenue source as the City pursues its goal of full user cost recovery whenever possible. Franchise Fees are the third largest revenue source at $3.5 million (10% 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. No growth is projected this year over 1996-97 for these weather influenced fees since last year saw higher than expected revenue due to a cold winter and high gas prices. Property Taxes provide l0% of total revenue, the fourth largest source. These taxes are based on a tax levy rate applied to the assessed value of Real and Personal property of individuals and businesses. Cole Countyassesses, 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 I Tax rate certified to County September I Tax levy date October 1 Tax billing date November I Delinquent date January I 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 72 cents per $100 assessed valuation, four (4) cents less than last year and seven 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 nune cents, and the Parks and Firemens' Pension levies two cents below their respective maximum, as shown in the following table: Property tax rate limits Current Levy limit Under rate rate limit General $0.48 $0.57 1 $0.09 Park 0.16 0.18 1 0.02 Firemen 0.08 0.10 0.02 Pension Total $0.72 $0.85 1 $0.13 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 collections. City of Jefferson 1997-98 Budget I L Assessed Valuations jumped this year by 10.8% fueled by Personal Property growth and the value of new construction added to the tax rolls. Reassessment of existing real property added 5.8% which was offset by the City's 5% reduction in the tax rate. 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 1 each year Property Classification Assessment Ratio Real Property - Agricultural 12% Commercial 32% Residential 19% Personal Property one-third Property assessed value trends *Value of new construction for prior years is included in total for existing Real Estate property and shown for comparative purposes only Expenditures by Type Total Adopted Budget is $34.2 million, up $3.7 million from 1996-97 (12%). This is due largely to higher levels of Capital Project expenditures reflecting the start of major wastewater plant improvements ` along with completion of the 1992-97 Capital W r L 11 expenditures by type 16000 14000 12000 0 10000 8000 6000 4000 2000 0 1994 1995 1996 1997 1998 for fiscal years ended October 31. F] Personnel ® Capital ® Contractual E Transfers Improvement Sales Tax projects. The first year program for the new 1997-2002 sales tax has also been adopted with this budget. 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%ofthe 1997- 98 total budget and are up $1.2 million (6%) over 1996-97. Personnel Services continues to be our largest operating expenditure at $15.7 million and 67% of the operating budget (46% of total budget). This cost is projected to increase 7% in 1997-98 reflecting a I %% cost of living and 3% merit pay increases and higher benefit costs. No new positions have been added. Contractual Services are the second largest operating expenditure at $2.8 million and 13% of budget. Most of the increase ($148,000) over 96-97 is for one-time grant funded housing rehabilitation projects expected to be completed this year. Capital purchases and projects continues as a major item at $7.8 million and 23% of the total budget. This is $2.2 million more than 1996-97 in total but Capital Purchases (i.e. trucks, cars, equipment, etc.) are actually down $343,000 reflecting tighter scrutiny of department requests for new equipment to meet revenue constraints. Capital Projects are expanding as previously discussed.. vii City of Jefferson 1997-98 Budget 1993-94 1994-95 1995-96 1996-97 1997-98 Change Real Estate: - Existing property 260,783,717 267,092,213 292,523,476 316,883,265 335,376,148 5.8% -Newconstruction na na *11,049,050 *12,865,940 16,300,660 26.7% Personal Property 82,378,388 88,179,173 102,944,988 119,272,228 131,701,215 10.4% Total 343,162,105 355,271,386 395,468,464 436,155,493 483„378,023 10.8% *Value of new construction for prior years is included in total for existing Real Estate property and shown for comparative purposes only Expenditures by Type Total Adopted Budget is $34.2 million, up $3.7 million from 1996-97 (12%). This is due largely to higher levels of Capital Project expenditures reflecting the start of major wastewater plant improvements ` along with completion of the 1992-97 Capital W r L 11 expenditures by type 16000 14000 12000 0 10000 8000 6000 4000 2000 0 1994 1995 1996 1997 1998 for fiscal years ended October 31. F] Personnel ® Capital ® Contractual E Transfers Improvement Sales Tax projects. The first year program for the new 1997-2002 sales tax has also been adopted with this budget. 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%ofthe 1997- 98 total budget and are up $1.2 million (6%) over 1996-97. Personnel Services continues to be our largest operating expenditure at $15.7 million and 67% of the operating budget (46% of total budget). This cost is projected to increase 7% in 1997-98 reflecting a I %% cost of living and 3% merit pay increases and higher benefit costs. No new positions have been added. Contractual Services are the second largest operating expenditure at $2.8 million and 13% of budget. Most of the increase ($148,000) over 96-97 is for one-time grant funded housing rehabilitation projects expected to be completed this year. Capital purchases and projects continues as a major item at $7.8 million and 23% of the total budget. This is $2.2 million more than 1996-97 in total but Capital Purchases (i.e. trucks, cars, equipment, etc.) are actually down $343,000 reflecting tighter scrutiny of department requests for new equipment to meet revenue constraints. Capital Projects are expanding as previously discussed.. vii City of Jefferson 1997-98 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 increase in Operating Transfers reflects the return to historic levels of General Fund support to Transit, Airport and Parks after using accumulated surpluses in those funds last year. We expect the 1997-98 level to set the standard for future years support to these funds. Expenditures by Function In viewing the Expenditures by Function section, on- going costs for operational departments take most of the budget dollars. Public Safety is the primary focus at $9 million and 26% of budget. Sanitation (Wastewater), Streets, Cultural and Recreation, and Transportation budgeted at $3.5 to $3.9 million each (9-12%) make up the bulk of the operating budget costs representing continuing cost in future years Significant increases in these budgets is largely related to one-time capital costs. Capital Outlays at $4.5 million (13%) represent one-time costs major operating function �10000 v 8000 H 6000 t 4000 2000 1994 1995 1996 1997 1998 for fiscal years ended OMber 31, L; Public Safety Streets Recreation Fund Balances ® Sanitation ® Transportation Total projected available fund balances of $9.9 million represent a healthy 29% 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 and Airport) as shown in the following schedule. This is the City's target minimum reserve level for fiscal soundness. 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 i covered by the General fund. The General fund target reserve to cover both funds is $2 million which it now exceeds by $777,937. iviii City of Jefferson 1997-98 Budget Operating fund balances as a percent of budget Beginning Add: 1997-98 Less: 1997-98 Ending Balance Percent of ' Balance Revenues Budget* Budget General 2,777,937 16,946,460 16,946,460 2,777,937 16.4% Parks 264,518 3,120,445 3,472,654 (87,691) -2.5% Airport 46,216 1,152,830 1,152,830 46,216 4.0% Parking 735,727 875,680 875,680 735,727 84.0% Transit 175,821 1,054,800 1,118,800 111,821 10.0% Water 117,440 16,720 11,802 122,358 1036.8% Wastewater 3,984,796 3,883,170 4,424,232 3,443,734 77.8% *Current budget plus continuing appropriations for capital projects shown as a reserve on Budget Summary Schedule. 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 i covered by the General fund. The General fund target reserve to cover both funds is $2 million which it now exceeds by $777,937. iviii City of Jefferson 1997-98 Budget Operating Revenues -vs- Expenditures A basic premise of this budget was to "live within our means." That is, expenditures for ongoing operations, (excluding all capital and one-time costs), should not exceed operating revenues from continuing sources. New one-time and capital costs are then funded from new or excess revenue, or from excess carryover fund balances. This assures that current service levels are supported within existing revenue rates and sources. This goal has been accomplished with the recommended budget except for Parks, Airport and Transit which have traditionally required General fund support. Operating revenues as a percent of operating budget * Net of grants and interfund transfers and subsidies Iix City of Jefferson 1997-98 Budget 1997-98 Total Less: Capital Equal: Operating Operating* Revenue to Budget Expenditures Budget Revenue Budget General 16,946,460 619,020 16,327,440 16,946,460 103.8% Parks 3,126,620 398,105 2,728,515 2,115,255 77.5% Airport 1,152,830 768,440 384,390 60,360 15.7% Parking 875,680 95,700 779,980 875,680 112.3% Transit 1,054,800 93,050 961,750 331.940 34.5% Water 11,802 0 11,802 16,720 141.7% Wastewater 3,882,403 1,239,350 2,643,053 3,883,170 146.9% * Net of grants and interfund transfers and subsidies Iix City of Jefferson 1997-98 Budget Staffing No new positions are included in this budget maintaining the City's total full-time workforce at 353. A history of staffing levels is shown in the following table, however the clear trend has been significant increases in the Police Department and little change in all others. Budgeted full-time positions Total 337 339 348 353 353 16 A total of six new positions were requested by departments but no new positions were granted. The objective in considering requests for new or expanded positions is to first explore all alternatives in order to contain Personnel Services, the largest single budget item (67% of total City operating costs). This involves rethinking and reorganization of existing jobs, substitution for existing positions and detailed cost/performance justification for approved additions. Better tools and technology have been included rather than new people where increased productivity could fill the need. Supporting our goal of increased productivity and keeping up with market conditions, we have budgeted a P/2% increase for employees by function Number of Employees 12.5%44 9.5%34 ❑ PGica Fire Publlc Works Pleml, a Cotla Enfc. Eraarprlae Opar. Parka & R.. ❑ AAminialrabon 7 employees effective November 1, 1997 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 1998. History of Annual Pay Adjustments Effective November I, General Increase Merit Increase* 1993 2% 3% Five Year 2% 1993-94 1994-95 1995-96 1996-97 1997-98 Change Police 92 96 101 103 103 11 Fire 72 70 70 70 70 -2 Public Works 43 42 43 44 44 1 Planning & Code 19 19 21 21 21 2 Enterprise Operations 61 61 60 59 59 -2 Parks & Rec. 31 32 33 34 34 3 Administration 19 19 20 22 22 3 Total 337 339 348 353 353 16 A total of six new positions were requested by departments but no new positions were granted. The objective in considering requests for new or expanded positions is to first explore all alternatives in order to contain Personnel Services, the largest single budget item (67% of total City operating costs). This involves rethinking and reorganization of existing jobs, substitution for existing positions and detailed cost/performance justification for approved additions. Better tools and technology have been included rather than new people where increased productivity could fill the need. Supporting our goal of increased productivity and keeping up with market conditions, we have budgeted a P/2% increase for employees by function Number of Employees 12.5%44 9.5%34 ❑ PGica Fire Publlc Works Pleml, a Cotla Enfc. Eraarprlae Opar. Parka & R.. ❑ AAminialrabon 7 employees effective November 1, 1997 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 1998. History of Annual Pay Adjustments Effective November I, General Increase Merit Increase* 1993 2% 3% 1994 2% 3% 1995 1.5% 3% 1996 2.5% 3% 1997 1.5% 3% * Percentages represent the citywide average. Actual increases range from 0% to 5% based on performance. X City of Jefferson 1997-98 Budget L L I 1997-98 Budget Summary - by Fund Type (in $,000) Expenditures by Function ' General Government Public Safety Street & Engineering Planning & Code, & Health Sanitation Cultural & Recreation Transportation Other Capital Outlay Other Financing Uses Total Percent of Total Funds Fund Balance Net Increase(Decrease) Less Reserves for Continuing Appropriations Add Beginning Fund Balance Available Fund Balance k Ii Revenues by Source Capital Properly Taxes Internal Sales & Other User Taxes 534 Franchise Fees Revenue Intergovernmental Enterprise Charges for Services Agency Fees, Licenses, & Permits $2,327 Fines & Forfeitures 42 Interest Income 1,187 Other Operating Revenues $3,480 Operating Transfers In 286 Total Percent of Total Funds 585 Expenditures by Type 358 Operating Expenditures 3,530 Personnel Services 14,668 Materials & Supplies 3,988 Contractual Services 3,540 Repairs & Maintenance 1,023 Utilities/Other 1,181 Capital Expenditures 1 Capital Purchases 572 Capital Projects ' Operating Transfers Out 1,107 Other Transfers 7,433 Debt Service Total 6 1,560 Expenditures by Function ' General Government Public Safety Street & Engineering Planning & Code, & Health Sanitation Cultural & Recreation Transportation Other Capital Outlay Other Financing Uses Total Percent of Total Funds Fund Balance Net Increase(Decrease) Less Reserves for Continuing Appropriations Add Beginning Fund Balance Available Fund Balance k Ii $16,946 $4,269 $3,950 $6,983 $1,163 $429 $33,740 50% 13% 12% 21% 3% 1% $11,099 Special Capital $285 Internal Trust & 534 General Revenue Projects Enterprise Service Agency Total $2,327 $767 42 2,787 1,187 $386 $3,480 8,979 286 3,700 585 134 358 12,965 3,530 10 14,668 3,438 3,988 1,163 3,540 239 1,023 369 1,181 857 1 2,443 572 1,260 1,792 4,495 1,107 5,918 7,433 335 6 1,560 1,560 340 439 9 382 110 100 $4,269 $3,950 558 226 24 250 448 56 19 1,024 299 64 10 24 397 826 734 1,560 $16,946 $4,269 $3,950 $6,983 $1,163 $429 $33,740 50% 13% 12% 21% 3% 1% $11,099 $2,149 $2,138 $285 $15,672 534 375 342 212 1,463 1,253 505 590 388 42 2,787 1,187 275 560 264 2,286 585 134 358 14 4 1,093 14,668 3,438 3,988 1,163 45 23,302 619 369 405 857 1 1,394 532 176 3,950 1,792 306 45 5,918 1,560 3,950 1,560 1,560 286 382 668 100 $4,269 $3,950 793 $1,163 $428 893 $16,946 $4,269 $3,950 $6,978 $1,163 $428 $33,734 1,476 $1,476 8,601 343 8,945 3,438 3,438 1,339 1,339 3,894 3,894 3,127 1 3,127 3,083 857 3,940 532 513 306 45 1,397 3,950 3,950 1,560 286 382 2,228 $16,946 $4,269 $3,950 $6,978 $1,163 $428 $33,734 50% 13% 120/6 21% 3% 1% ($0) ($0) ($346) ($4,481) 778 399 5,884 $2,778 $52 $1,403 $6 $1 $6 ($606) ($11,586) ($17,019) 5,060 1,192 11,585 26,898 $4,460 $1,192 $1 $9,885 City of Jefferson 1997-96 Budget I I I I 11 I E O L I I I 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 facing 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 half (50%) of the budget is restricted primarily for enterprise operations, parks and recreation and capital projects. The following sections will provide a view of the City from this perspective. expenditures by fund type 35000 30000 25000 20000 mac. 15000 - -- w 10000 5000 l- - - 0 -L-�- 1996.97 1997-98 Trust & Agency Internal Service Capital Projects Special Revenue Enterprises General 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 $16.9 million it represents the largest portion (50%) of the total City budget. Over half (53%) of Genera! 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. general fund revenues sales a use rex s3.o% Other 12.5% 13.7% Over half (51 %) of Genera/ fund expenditures go for Public Safety (Police and Fire) with Streets & Engineering the next largest at 20%. In addition to the listed functions, the General fund provides significant support to Parks and Recreation ($825,585), Public Transit ($392,020) and the Airport ($342,470) in the form of transfers. Personnel services use 65% of the expenditures by function Safety 50.8% Transfers 12.3% total budget (75% of the operating budget) as might be expected in such labor intensive functions. Strict staffing justifications and controls were continued in the budget process to limit budget growth to 4.8% over last year. Special Revenue 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: xii City of Jefferson 1997-98 Budget I I Special revenue funds Park's main revenue source is user charges at $1,260,300 (40%) from golf, ice arena, swimming pools and recreation program receipts. The General fund provides the next largest source as a transfer in for $825,585 (26%) with the Park 16 cents per $100 assessed value property tax levy yielding $766,630 (25%). The majority of Parks expenditures is for people (60%) and the largest function is Maintenance (35%) followed by Recreation (19%) and Golf (17%). 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 of a Community Development Block Grant (CDBG) for rental housing rehabilitation and two Police grants for a School Resource Officer ($53,529) and a Mid -Missouri drug task force ($296,212). 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 Beginning Ending Fund Balance Revenues Expenditures Fund Balance Park 264,518 3,120,445 3,126,620 $258,343 Grants 75,572 843,165 827,192 $91,545 Police Training 3,339 9,370 9,370 $3,339 Lodging Tax 25,317 285,850 285,850 $25,317 TCI Special Franchise 29,898 10,000 20,000 $19,898 Total $398,644 $4,268,830 $4,269,032 5398,442 Park's main revenue source is user charges at $1,260,300 (40%) from golf, ice arena, swimming pools and recreation program receipts. The General fund provides the next largest source as a transfer in for $825,585 (26%) with the Park 16 cents per $100 assessed value property tax levy yielding $766,630 (25%). The majority of Parks expenditures is for people (60%) and the largest function is Maintenance (35%) followed by Recreation (19%) and Golf (17%). 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 of a Community Development Block Grant (CDBG) for rental housing rehabilitation and two Police grants for a School Resource Officer ($53,529) and a Mid -Missouri drug task force ($296,212). 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 All funds are self-supporting through user charges except for the Airport and Transit which require General fund support of $342,470 and $392,020 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 however the FAA provides no financial support for operating losses. The Airport Director is working on a long-range plan to obtain FAA Ixtlt City of Jefferson 1997-98 Budget Beginning Ending Fund Balance Revenues Expenses Fund Balance Airport 46,216 1,152,830 1,152,830 $46,216 Public Parking 735,727 875,680 875,680 $735,727 Transit 175,821 1,054,800 1,054,800 $175,821 Wastewater 3,984,796 3,883,170 3,882,403 $3,985,563 Water (Cedar City) 117,440 16,720 11,802 $122,358 Total $5,060,000 $6,983,200 $6,977,515 $5,065,685 All funds are self-supporting through user charges except for the Airport and Transit which require General fund support of $342,470 and $392,020 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 however the FAA provides no financial support for operating losses. The Airport Director is working on a long-range plan to obtain FAA Ixtlt City of Jefferson 1997-98 Budget certification for the airport which would include federal funding for operations. Other funding alternatives are discussed in the "Budget Issues" section. The City has received 90% matching capital grants for major runway lighting improvements and clear zone land acquisition and was awarded $600,000 for runway overlay in this budget. 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. The fund is maintaining healthy reserve balances with no fee increases this year. Parking in the Capitol Complex area continues to be scarce and long-range plans may involve construction on a new facility in connection with a convention/civic center downtown. The City has $2,115,000 in authorized revenue bonds that could be issued without an election. Additional amounts require four -sevenths voter approval. 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 ($6 million) to the plant and system were started last year and will continue over the next two years funded on a pay as you go basis from current fund balances and annual operating surpluses. All outstanding debt will be retired this year, freeing up an additional $1 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 Beginning Ending Fund Balance Revenues Expenses Fund Balance Central Maintenance (35,829) 856,750 856,750 ($35,829) Selflnsurance 1,227,768 306,100 306,100 $1,227,768 Total $1,191,939 $1,162,850 $1,162,850 $1,191,939 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 deficit beginning fund balance resulted from purchase of items for inventory at fiscal year end and is expected to be recovered through xiv City of Jefferson 1997-98 Budget I I I L I [1 [1 Y service charges during this fiscal year. The Selflnsurance 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 and injury expenses. The target reserve of $1 million was reached last year allowing future charges levied as a percent of payroll to be reduced to just cover anticipated actual loss payouts. The fund was expanded this year to include $29,740 for payment of insurance deductible amounts not otherwise budgeted in departments. This amount will be allowed to grow each year to provide a reserve for casualty losses. Capital Projects This fund type primarily consists of the half -cent Capitallmprovemems Sales Tax funds. A five year extension of the sales tax through 2002 was approved by voters in August 1996. The $4 million appropriated this year adds to the $5.3 remaining balance in prior year budget projects being carried forward as continuing appropriations. Please see the Capital Improvements section for detail on various projects. The sales tax generates over $3.7 million per year committed to streets, parks, transportation, public safety, storm water and other capital improvements. It is a major factor in maintaining and improving the physical quality of life in Jefferson City. Trust and Agency These funds account for assets held by the City as a trustee or agent for another individual or entity. The Firemen's retirement fund balance represents its assets as reflected in the City's accounts along with additional investments of $11 million managed by a third party. Revenues are primarily from an eight cent per $100 assessed value property tax designed solely for firemen retirement benefits. City firemen are not covered by social security or any other pension benefit plan. The MODAG fund accounts for loans made to new or existing businesses to locate or expand facilities within the City. It operates as a revolving fund to promote economic growth and development. Trust and Agency funds Beginning Ending Fund Balance Revenues Expenses Fund Balance Firemen's Retirement 11,184,916 Mo. Development Action Grant (MODAG) 368,568 City Hall Art Trust 9,878 USS Jefferson City 22,324 385,730 385,730 $11,184,916 41,240 40,000 $369,808 770 750 $9,898 1,310 1,700 $21,934 Total $11,585,686 $429,050 $428,180 $11,586,556 Both the City Hall Art and USS Jefferson City Submarine trusts account for assets raised through private donations and sources to be used for beautification of city hall and crew support activities respectively. Expenditures have generally been limited to interest earned on investments based on recommendations of citizen committees. [ XV City of Jefferson 1997-98 Budget Budget Issues This proposed budget for 1997-98 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 thirteen cents below a maximum eighty-five cent rate (over 15%). This has been possible because of substantial growth in property values 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 Airport Transit Parks & Rec Total %/ Gen. Fund Rev. 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 selling tax rates recognizing that it is both necessary and desirablefor this revenue source to increase to offset inflation and rhe cost of serving new construction, and to maintain a balanced revenue base. Under Missouri law, this requires a floating tar rate. • 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 1993-94 1994-95 1995-96 1996-97 1997-98 329,298 342,588 363,115 567,877 350,000 260,000 423,314 240,000 342,470 392,020 591,774 808,765 882,340 852,000 825,585 1,284,187 1,719,230 1,655,654 1,352,000 1,560,075 8.5% 11.2% 10.4% 8.2% 9.2% 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 number of flight operations. The major airport user is the State of Missouri through its various departments, agencies and the State Guard unit. Consideration should begiven 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 formal policy for General xvi City of Jefferson 1997-98 Budget I 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 t budget is based on a Park tax rate at its current level of 16 cents. I 1 I Consideration should be given to (1) setting the Park Tax levy at its maximum and (2) establishingafrxed, rather thanJloating,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. 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 ofthe fee cap for manufacturing use of electric, gas or steam would yield $165,000 annually at present rates. 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 Current Current Equalized Rates Revenue 5.65% 6.00% 7.00% Electric, Gas, Steam 5.65% Telephone, Tele -communications 7.00% Water n.a. Wastewater n.a. Total Cable 5.00% • 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 L reserve in actual dollars. This is due largely to the high initial cost to start the program and catch up 1 with prior years under funding. Jefferson City is L 2,696,744 2,696,744 2,863,799 3,341,099 0 0 0 n.a. 339,000 360,000 420,000 n.a. 219,882 233,503 272,420 $2,696,744 $3,255,626 $3,223,799 $4,033,519 250,780 n.a. n.a. n.a. 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 based on depreciation of equipment. Units scheduled for replacement would be paid from the fund. This will provide a level and predictable annual budget for equipment, provide for equipment replacement as needed, and control operating and maintenance costs. City of JeFFerson 1997-98 Budget Budget 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 govemment employment. Revenues have been projected based on conservative historic trends modified by known factors such as rate 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. Personne/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. 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 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 Authority 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 ofexpenditure (except for Personal Services and Capital Outlay) within a particular department/divisionappropriation. 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. City of Jefferson 1997-95 budget 4 I/tJ/A(d_11 V_.k J V UA V It,VV Budeet Calendar I The City Administrator, on behalf of the Mayor has the departments. The following budget calendar outlines responsibility to develop and present a balanced the significant dates and milestones in the budget cycle. proposed budget to the City Council for all funds and ' 1997-98 Budget Schedule I I 1997 Date Action June 14 Base Budgets for revenue/expense posted to computer 16 * Distribution of budget instructions and forms and Payroll projections 23 Base Budget & Payroll/Personnel adjustments returned to Finance 24-27 Base budget and Personnel adjustments reviewed with departments Completed By Finance Director Finance Director Dept. Directors Finance Director September City Council Finance Committee review of Mayor's Budget (Note: a Finance Committee separate schedule of departmental review dates will be distributed by the Committee) ■ October 6 * Public Hearing on the Budget City Council Introduction of 1997-98 Budget Appropriations Bill Finance Director 20 * Adoption of 1997-98 Budget appropriation ordinance City Council * Denotes regular City Council meeting Budect Time -line Department preparation I City Admin./Mayor review I City Council review I Budget Bill I Budget Adopted June16....................July 14 ...................................... Aug 22 .............................................. Oct 6 ............... Oct 20 .................. Ixix City of Jefferson 1997-96 Budget July I Property Assessed Values received from Cole/Callaway Assessors Finance Director 7 * Publish notice of Public Hearing for Gross Receipts Utility Tax Publish notice of Public Hearing for Property Tax Rate City Clerk City Clerk 14 Departments complete entry of budget requests to AS -400, all Dept. Directors Addition Requests and other budget forms returned to Finance 21 * Public Hearing on Gross Receipts Utility Tax Rate City Council Public Hearing on Property Tax Rate City Council 22 Administrative review of budget begins City Administrator (Note: a separate schedule of departmental hearings will be provided) August 4 * Introduction of Bill setting Utility tax rate for 1997-98 Finance Director 18 * Introduction of Bill setting Property tax rate for 1997-98 Adoption of Property & Utility tax rate ordinances Finance Director City Council 19 Mayor's review of budget begins Mayor Certify property tax rates to Cole & Callaway County Clerks Finance Director ' 22 Mayor's Budget submitted to the City Council for review Mayor September City Council Finance Committee review of Mayor's Budget (Note: a Finance Committee separate schedule of departmental review dates will be distributed by the Committee) ■ October 6 * Public Hearing on the Budget City Council Introduction of 1997-98 Budget Appropriations Bill Finance Director 20 * Adoption of 1997-98 Budget appropriation ordinance City Council * Denotes regular City Council meeting Budect Time -line Department preparation I City Admin./Mayor review I City Council review I Budget Bill I Budget Adopted June16....................July 14 ...................................... Aug 22 .............................................. Oct 6 ............... Oct 20 .................. Ixix City of Jefferson 1997-96 Budget Budget 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 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 .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. 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 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 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 Appropriations are made for the life of the capital project and do not lapse at fiscal year end. The budget is under the administrative control of the City projects are detailed in the following chart: Capital Equipment and Projects for 1997-98 Other 3,700 71,300 38,780 79,945 2,500 89,400 25,070 $310,695 Total 24,400 142,200 179,670 59,300 199,725 240,640 7,250 $3,229,985 xx City of Jefferson 1997-98 Budget Planning & Code Parks & Recreation Police Fire Streets Enterprise Other Funds Depts Total Automobile 19,500 151,000 28,000 30,200 228,700 Pickups 28,000 36,000 44,500 108,500 Trucks 16,000 30,000 70,225 44,000 160,225 Buses 42,000 42,000 Equipment 84,000 84,500 65,250 233,750 Computers 7,400 4,200 19,570 3,300 8,500 13,500 7,250 63,720 Radios 1,000 4,500 9,100 500 1,190 16,290 Capital Projects 184,605 15,000 1,866,500 $2,066,105 Other 3,700 71,300 38,780 79,945 2,500 89,400 25,070 $310,695 Total 24,400 142,200 179,670 59,300 199,725 240,640 7,250 $3,229,985 xx City of Jefferson 1997-98 Budget Debt policies The City follows a "pay as you go" policy for operating costs and most capital equipment and projects. It has no outstanding general obligation bonded debt and does not issue notes for short term financing. Capital funding is provided primarily through the five year capital improvement sales tax. The City's goal is to remain debt free from taxpayer supported notes or bonds although it has significant legal debt capacity as follows. Legal debt margin for tax supported debt Assessed Value as of January 1, 1997 $483,378,023 Legal Debt Margin (as a percentage of assessed value): For General Purposes (Mo. Const. Art VI, Sect. 26 b/c) - 10% 48,337,802 For public improvements, electric and water utilities (Mo. 48,337,802 Const. Art VI, Sect. 26 d/e) - 10% Total $96,675,605 Less: Outstanding General Obligation Bonded Debt $0 Available Debt Margin $96,675,605 Userfee supported revenue bonds have been issued for capital improvements to the wastewater and public parking system facilities, and are planned for a Convention Center and new golf course projects estimated to cost $12 million and $6 million respectively. In addition, short tern lease -purchase financing has been used for capital equipment purchases. The City's current outstanding debt is presented in the following table: Current debt obligations Interest Fund Bond Type rates Final Maturity Principal Interest Total Public Revenue bond, 3.80%- 8/1/2010 3,475,000 1,404,116 4,879,116 Parking level debt 5.00% Wastewater Revenue bond, 3.60%- 3/1/2000 1,015,000 76,155 1,091,155 level debt 10.75% Gray's Creek Note, variable 2/15/1998 34,124 389 34,513 Sewer principal, int. Cedar City Revenue bond, 5.00% 6/1/2014 152,271 85,850 238,121 Sewer level debt Cedar City Revenue bond, 3.625% 2/15/1998 4,000 72 4,072 Water level principal Total S4,680,395 $1,566,582 S6,246,977 Benchmark Data We have added a new feature to our budget this year by providing benchmark survey data for expenditures and number ofemployeesper capita. Surveys were received from ten (10) capital cities of other states similar to Jefferson City. The average statistics for these cities are included in the various Operation Summaries for City departments with similar operations. These benchmarks offer an additional perspective on City costs and staffing but are not to be considered absolute standards. Only another tool to assist in your review. Our thanks to Dover, DE; Bismark, ND; Carson City, NV; Frankfort, KY; Annapolis, MD; Oklahoma City, OK; Indianapolis, IN; Springfield, IL and Concord, NH for their assistance in supplying data. xx1 City of Jefferson 1997-98 Budget Citywide Table of Organization - Engineering - Pawl - Suppression - Streets - Detectives - Training - Water - Communications - Public Safety&Education - Airport - Patking - Transit - wastewater - Central Maintenance City of Jefferson 1997-98 Budget 1997-98 Budget Summary - General Fund Prior Year Results 1997-98 Adopted Budget 1994-95 1995-96 1996-97 Average Increase (Decrease) / o Actual Actual Actual Growth Amount Amount Percent Total Revenues by Source Property Taxes $2,097,745 $2,174,829 $2,312,210 5% $2,327,270 15,050 0.7% 14% Sales & Other User Taxes 6,869,456 7,468,093 7,451,128 4% 7,801,600 350,472 4.7% 46% Other Taxes 999,274 1,066,514 1,141,753 7% 1,177,610 35,857 3.1% 7% Franchise Fees 3,345,954 3,400,293 3,543,422 3% 3,530,470 (12,952) -0.4% 21% Intergovernmental 185,664 162,424 287,220 32% 239,000 (48,220) -16.8% 1% Charges for Services 406,157 432,411 540,225 16% 571,640 31,415 5.8% 3% Fees, Licenses, & Permits 298,170 304,998 330,629 5% 334,700 4,071 1.2% 2% Fines & Forfeitures 341,053 377,538 488,020 20% 438,520 (49,500) -10.1% 3% Interest Income 181,001 191,267 251,363 19% 226,280 (25,083) -10.0% 1% Other Operating Revenues 389,854 280,368 359,793 0% 294,270 (65,523) -18.2% 2% Operating Transfers In 245,382 201,127 5,322 -58% 5,100 (222) -4.2% 0% Total Revenue $15,359,710 $16,059,864 $16,711,083 4% $16,946,460 235,377 1.4% 100% Expenditures by Type Operating Expenditures Personnel Services $9,300,173 $10,067,358 $10,573,321 7% $11,099,075 525,754 5.0% 65% Materials & Supplies 451,659 462,759 557,132 11% 533,860 (23,272) -4.2% 3% Contractual Services 1,011,697 1,241,223 1,192,912 9% 1,262,564 69,652 5.8% 7% Repairs & Maintenance 1,125,471 1,214,045 1,127,323 0% 1,187,320 59,997 5.3% 7% Utilities/Other 565,207 592,743 574,312 1% 584,780 10,468 1.8% 3% Capital Purchases 561,909 513,816 685,326 12% 619,020 (66,306) -9.7% 4% Operating Transfers Out 2,959,345 1,655,907 1,352,000 -31% 1,560,075 208,075 15.4% 9% Debt Service 194,777 113,208 102,638 -260% 99,766 (2,872) -2.8% 1% Total by Type $16,170,238 $15,861,060 $16,164,963 0% $16,946,460 781,497 4.8% 100% Expenditures by Function General Government 1,184,486 1,313,554 1,385,351 8% 1,476,187 90,836 6.6% 9% Police 4,277,480 4,864,678 5,033,958 9% 5,230,828 196,870 3.9% 31% Fire 3,125,443 3,186,217 3,175,658 1% 3,370,536 194,878 6.1% 20% Street & Engineering 3,013,460 3,058,800 3,345.413 5% 3,438,185 92,772 2.8% 20% Planning & Code Enforce. 1,087,656 1,162,436 1,296,355 9% 1,338,640 42,285 3.3% 8% Non-Departmental 522,368 619,468 576,229 6% 532,009 (44,220) -7.7% 3% Transfers & Subsidies 2,959,345 1,655,907 1,352,000 -31% 1,560,075 208,075 15.4% 9% Total by Function 16,170,238 15,861,060 16,164,963 0% 16,946,460 781,497 4.8% 100% Fund Balance Net Increase(Decrease) ($810,528) $198,804 $546,119 Add:Beg.Fund Balance 2,687,970 1,877,442 2,076,245 2,777,937 Available Fund Balance $1,877,442 $2,076,245 $2,777,937 $2,777,937 16% Materials & Supplies 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 be accounted for in separate funds. Its assets can be used for any municipal purpose without restriction based on Council approved appropriations. City of Jefferson 1997-95 Budget Table of Organization - Administration Mavor/Citv Council City Counselor City Administrator City Clerk Allen Garner Richard Mas Phyllis Powell Positions -Full Time: 3.0 Positions -Full Time: 3.0 Positions -Full Tin 1.0 Positions -Part Time: 0.2 Positions -Part Time: 0.1 Positions -Part Time: 0.0 a-AdministrativeSecrel 1.0 - Associate City Coum 1.0 - Grant & Projects Coordinator - PT Law Clerk 0.2 -Administrative Secretary - PT Courier Human Resources Diane Spieker " Worker's Compensati Positions -Full Time: 2.0 Positions -Part Time: 0.2 ' -AdministrativeSecretary 1.0 - PT Human Resources Asst. 0.2 City of ,Jefferson 1997-95 DLdgct 3 Operations 5ummary - MISSION STATEMENT/ACTIVITY DESCRIPTION: Mayor and City Council 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 preservation of open spaces throughout the community. Efficiently provide for essential and desired public services and utilities. GOALS & STRATEGIC ISSUES: BUDGET HIGHLIGHTS: STATISTICAL DATA: Performance Measures: 1994-95 Actual 1995-96 Actual 1996-97 Projected 1997-98 Budget Cost: Personnel Services 83,895 70,190 69,863 70,010 Materials, Supplies & Services 20,751 11,728 12,350 13,170 Capital 0 0 0 0 Total Cost $104,646 $81,918 $82,213 $83,180 Budget (as amended) $133,630 $93,897 $86,350 Per Capita Cost $2.83 $2.21 $2.20 $2.22 Benchmark Average $5.27 $4.81 $4.45 35.08 Positions Regular 0.0 0.0 0.0 0.0 Elected 11.0 11.0 11.0 11.0 Total 11.0 11.0 11.0 11.0 City of Jefferson 1997-98 Budget i i Operations 5ummary - MISSION STATEMENT/ACTIVITY DESCRIPTION: City Clerk To work with the Mayor and City Council in the process of municipal legislation by providing information as required to make the processes work efficiently. To serve as liaison between the public and City Council; 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: STATISTICAL DATA: Performance Measures: 1994-95 Actual 1995-96 Actual 1996-97 Projected 1997-98 Budget Municipal Code Updates Council Packets Council Meetings Cost: Personnel Services Materials, Supplies, & Services Capital Total Cost Budget (as amended) Per Capita Cost Benchmark Average 4 4 4 4 52 52 52 52 30 30 30 32,322 32,927 35,071 35,841 42,942 53,535 13,973 50,480 0 10,866 0 0 $75,264 $97,328 $49,044 $86,321 $84,696 $97,348 $78,863 1.0 $2.04 $2.62 $1.31 $2.31 $1.87 $3.47 $3.92 53.08 Positions (fte): Regular 1.0 1.0 1.0 1.0 Part-time & Temporary 0_0 0_0 0_0 0_0 Total 1.0 1.0 1.0 1.0 Benchmark Average 6.1 5.5 5.7 6.4 City of Jefferson 1997-98 Budget i 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. provide City services to the residents of City of Jefferson as efficiently as possible. To enhance productivity and job satisfaction of City employees. BUDGET HIGHLIGHTS: STATISTICAL DATA: Performance Measures: 1994-95 Actual 1995-96 Actual 1996-97 Projected 1997-98 Budget Cost: Personnel Services 59,250 143,632 172,327 178,690 Materials, Supplies & Services 30,191 30,379 14,763 13,300 Capital 17,103 2,484 0 0 Total Cost $106,544 $176,495 $187,090 $191,990 Budget (as amended) $124,174 $196,854 $182,880 Per Capita Cost $2.89 $4.76 $5.00 $5.13 Benchmark Average $5.75 $6.48 $8.84 $7.08 Positions (fte): Regular 2.0 3.0 3.0 3.0 Part-time & Temporary 0_0 0_1 0_1 0_1 Total 2.0 3.1 3.1 3.1 Benchmark Average 15.0 12.1 9.0 3.0 City of Jefferson 1997-98 Budget i i Operations Summary - MISSION STATEMENT/ACTIVITY DESCRIPTION: Law Derartment 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 of Jefferson to carry out its goals and objectives while minimizing its liabilities. GOALS & STRATEGIC ISSUES: Improve the efficiency of the administration of legal services through the 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 Professional Services is reduced from $15,500 to $12,000, which reflects the ability of the expanded legal staff to handle litigation. Court Costs and Witness Fees is increased from $2000 to $3,000 due to the anticipated future filing of City -initiated annexation petitions per the Comprehensive Plan. STATISTICAL DATA: Performance Measures: 1994-95 Actual 1995-96 Actual 1996-97 Projected 1997-98 Budget no constant indicators Cost: Personnel Services 117,004 129,659 167,643 177,805 Materials, Supplies, & Services 65,524 57,305 43,171 55,270 Capital 0 2,450 10,022 0 Total Cost $182,528 $189,414 $220,836 $233,075 Budget (as amended) $189,660 $220,724 $232,734 Per Capita Cost $4.94 $5.11 $5.90 $6.23 Benchmark Average $6.67 $6.61 $7.46 $8.97 Positions (fte): Regular 2.0 2.0 3.0 3.0 Part-time & Temporary 0_2 0_7 0_2 0_2 Total 2.2 2.7 3.2 3.2 Benchmark Average 4.4 4.5 5.1 6.5 7 City of Jefferson 1997-98 Budget ions Summary - MISSION STATEMENT/ACTIVITY DESCRIPTION: Human Keoouroe5 The office of Human Resources assists other City departments in meeting their service delivery responsibilities to the public and assists employees in reaching 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. Planned goals include managing the City's risk such that no vital operation is disabled without replacement. For 1997-98, goals specifically include completing the 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 will complete the supervisory training plan implementation in 1997-98. STATISTICAL DATA: Performance Measures: 1994-95 Actual 1995-96 Actual 1996-97 Projected 1997-98 Budget Full time positions filled 31 65 78 80 Training/Wellness Prg Coord 12 15 18 25 Workers Compensation 54 85 85 82 Cost: Regular Personnel Services 78,788 80,972 86,312 93,160 Materials, Supplies & Services 6,112 7,620 22,768 17,910 Capital 0 0 328 0 Total Cost $84,900 $88,592 $109,408 $111,070 Budget (as amended) $84,853 $106,037 $109,575 Per Capita Cost $2.30 $2.39 $2.93 $2.97 Benchmark Average $4.08 $4.04 $5.41 $5.99 Positions (fte): Regular 2.0 2.0 2.0 2,0 Part-time & Temporary 0_0 0_4 0_4 0_2 Total 2.0 2.4 2.4 2.2 Benchmark Average 3.2 3.3 3.7 4.0 8 City of Jeffereon 1997-95 Budget Table of Organization - Finance Positions -Full Time: 2.0 Positions -Part Time: 0.0 - Data Processing Coordir 2.0 Positions -Full Time: 2.0 Positions -Part Time: 0.0 - Accounting Assistant II 2.0 Total Full Time: 13.0 Total Part Time: 0.6 Positions -Full Time: 4.0 Positions -Part Time: 0.0 - Accountant 1.0 - Accounting Supervisor 1.0 - Accounting Assistant II 1.0 - Clerical Assistant 1.0 Positions -Full Time: 2.0 Positions -Part Time: 0.5 - Purchasing Agent 1.0 - Purchasing Assistant 1.0 - PT Custodian 0.6 Positions -Full Time: 2.0 Positions -Part Time: 0.0 - Municipal Court Clerk 1.0 - Deputy Court Clerk 1.0 City of Jefferson 1997-98 budget 9 Operations Summary - Finance Department MISSION STATEMENT/ACTIVITY DESCRIPTION: To promote and insure financial integrity and the accountability of the City to its citizens for the expenditures of funds and safeguarding of public assets. Provide the financial support needed by the various departments and activities of the City to deliver their services. GOALS & STRATEGIC ISSUES: 1. Enhance the City's financial reputation by securing "clean" audit opinions and national recognition for budgeting and financial reporting. 2. Provide comprehensive, computerized financial management and office support systems readily accessible and usable by all departments. 3. Provide accurate, timely and appropriate financial reporting to City staff, administrative and elected officials, the media and citizens. 4. Provide timely, accurate and effective support services to departments including financial planning and financing options to support capital needs. BUDGET HIGHLIGHTS: 1. Installation and integration of local area networks serving departmental functions with the IBM AS/400 network to expand user access to financial and office support systems. 2. Start of "Year 2000" program analysis and code correction. STATISTICAL DATA: Performance Measures: 1994-95 Actual 1995-96 Actual 1996-97 Projected 1997-98 Budget Payroll Checks Issued 11,588 11,620 11,640 11,640 Vendor Payments 6,802 6,341 5,800 5,800 Business License 2,525 2,760 2,760 2,795 Accounts Billed 46,740 49,344 51,120 51,800 Cost: Personnel Services 378,867 419,784 472,285 497,606 Materials, Supplies & Services 119,306 116,263 101,315 133,190 Capital 22,736 25,243 22,518 14,750 Total Cost $520,909 $561,290 $596,118 $645,546 Budget (as amended) $551,054 $571,869 $650,145 Per Capita Cost $14.11 $15.13 $15.94 $17.26 Benchmark Average $17.13 $16.88 $16.97 $20.31 Positions (fte): Regular 10.0 10.0 11.0 11.0 Part-time & Temporary 0_6 1_2 0_5 0_6 Total 10.6 11.2 11.5 11.6 Benchmark Average 11.1 11.5 11.8 13.2 10 City of Jeffereon 1997-98 budget is r V ft in 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: I STATISTICAL DATA: r Performance Measures: 1994-95 Actual 1995-96 Actual 1996-97 Projected 1997-98 Budget Cases Filed 6,425 6,700 6,576 6,700 Cases Disposed 6,223 6,076 6,490 6,550 Revenue Collected 335,177 340,872 451,787 500,000 Average Collected per Case 54 56 70 76 Parking Tickets Processed 32,301 35,000 30,500 30,500 Cost: Personnel Services Materials, Supplies & Services 89,166 18,353 93,313 25,204 100,479 40,163 89,325 34,430 Capital 2,176 0 0 1,250 Total Cost $109,695 $118,517 $140,642 $125,005 Budget (as amended) $118,538 $121,799 $136,455 Per Capita Cost $2.97 $3.19 $3.76 $3.34 Benchmark Average $6.62 $6.69 $6.97 $15.67 Positions (fte): Regular 2.0 2.0 2.0 2.0 ' Elected 2_0 2_0 2_0 2_0 Total 4.0 4.0 4.0 4.0 Benchmark Average 5.3 5.7 5.4 5.9 1 1 City of Jefferson 1997-98 Budget I I I I 1 1 1 1 1 I 11 The Fire department's newest weapon in fighting high-rise fires and rescuing trapped victims. This engine is also equipped to respond to accidents and medical emergencies under the Fire department's "First Responder" program initiated this year. 12 The Police department is another service that is totally dependent on its vehicles in order to answer calls for help. This is one of eight vehicles replaced last year. Seven are scheduled for 1997-98. This four wheel drive vehicle was a badly needed replacement ' last year for an aging Animal Rescue truck. This will provide all weather response to an ever increasing number of citizen calls for assistance 1 1 1 1 1 I 11 The Fire department's newest weapon in fighting high-rise fires and rescuing trapped victims. This engine is also equipped to respond to accidents and medical emergencies under the Fire department's "First Responder" program initiated this year. 12 The Police department is another service that is totally dependent on its vehicles in order to answer calls for help. This is one of eight vehicles replaced last year. Seven are scheduled for 1997-98. Table of Organization - Police Total Full Time: 103.0 Total Part Time: 3.3 Administration Staff & Support K. Tyler Brewer Chief Jim Johnsen Captain Positions -Full Time: 9.0 Positions -Full Time: 25.0 Positions -Part Time: 0.8 Positions -Part Time: 2.5 - Police Lieutenant 1.0 - Information System Supervisor 1.0 - Police Sergeant 1.0 - Fiscal Affairs/Records Supr. 1.0 - Police Officer 4.0 - Telecommunications Supr. 1.0 - Administrative Secretary 1.0 - Police Information Clerk 3.0 -PT Crossing Guard 0.8 - Telecommunications Operator 16.0 - Custodian 2.0 - PT Police Information Clerk 2.5 Field Services Criminal Investigation Ray Bledsoe Captain Steve Welch Captain Positions -Full Time: 58.0 Positions -Full Time: 11.0 Positions -Part Time: 0.0 Positions -Part Time: 0.0 - Police Lieutenant 3.0 - Police Sergeant 1.0 - Police Sergeant 7.0 - Police Corporal 1.0 - Police Officer 44.0 - Police Officer 8.0 - Community Service Officer 3.0 ., City of Jefferson 1997-98 Budget 13 Operations Summary - Police Department MISSION STATEMENT/ACTIVITY DESCRIPTION: 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 Department will build on a partnership with the community in guiding our efforts in identifying 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 BUDGET HIGHLIGHTS: Key elements of this budget are expenditures for equipment, clothing, and continued emphasis on professionalism through training and education. STATISTICAL DATA Performance Measures: 1994-95 Actual 1995-96 Actual 1996-97 Projected 1997-98 Budget Reported Part 1 Crimes 1,873 1,950 1,944 1,975 Number of Incident Reports 4,322 4,031 4,766 5,500 Number of Arrests 2,031 2,052 2,477 2,700 Total # of Calls for Service 68,810 68,637 82,889 83,000 # of Part 1 Crimes Cleared 564 614 658 700 Cost: Personnel Services 3,429,536 3,803,715 4,020,942 4,271,033 Materials, Supplies & Services 647,708 772,883 705,164 741,345 Capital 200,236 288,080 307,851 218,450 Total Cost $4,277,480 $4,864,678 $5,033,957 $5,230,828 Budget (as amended) $4,213,194 $4,885,956 $5,103,302 Per Capita Cost $115.83 $131.12 $134.60 $139.86 Benchmark Average $128.72 $138.56 $150.27 $171.67 Positions (fte): Regular 96.0 101.0 103.0 103.0 Part-time & Temporary 2_0 2_3 3_1 3_3 Total 98.0 103.3 106.1 106.3 Benchmark Average 104.3 109.6 109.9 118.2 14 City of Jefferson 1997-95 Budget Table of Organization - Fire Positions: -Total Full Time: -Tntal Part Time Administrative Secretary Fire Training Officer Public Fire Education Officer A Shift 8 Shift C Shift Wayne Hammz Assistant Chief Doug Stro a Assistant Chief Dennis Horn Assistant Chief J Positions -Full Time: 22.0 Positions -Full Time: 22.0 Positions -Full Time: 22.0 Positions -Part Time: 0.0 Positions -Part Time: 0.0 Positions -Part Time: 0.0 — - Fire Captain 7.0 - Fire Captain 7.0 - Fire Captain 7.0 - Fire Driver 8.0 - Fire Driver 8.0 - Fire Driver 8.0 - Fire Fighter 6.0 - Fire Fighter 6.0 - Fire Fighter 6.0 City of Jefferson 1997-98 budget 15 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 Re-establish a public education program focusing on youth, elderly and the business community. Implement the first full year of a First Responder Program including the purchase of automatic external defibrillators for all fire engines. Sixty-five employees are now State certified Emergency Medical Technicians (EMT's). STATISTICAL DATA: Performance Measures: 1994-95 Actual 1995-96 Actual 1996-97 Projected 1997-98 Budget Incidents 989 1,153 1,912 2,100 Inspections 847 932 980 1,000 Training Hours 20,000 28,911 49,800 50,200 Cost: Personnel Services Materials, Supplies & Services Capital Total Cost Budget (as amended) Per Capita Cost Benchmark Average 2,700,118 2,837,952 2,830,275 2,903,685 307,608 267,968 281,829 312,606 117,717 80,297 63,554 154,245 $3,125,443 $3,186,217 $3,175,658 $3,370,536-- $3,287,142 $3,201,525 $3,287,960 70.0 $84.63 $85.88 $84.91 $90.12 $99.39 $94.02 $107.20 $118.99 Positions (fte): Regular 70.0 70.0 70.0 70.0 Part-time & Temporary 0_0 0_0 0_0 0_0 Total 70.0 70.0 70.0 70.0 Benchmark Average 74.0 68.1 69.8 72.8 City of Jefferson 1997-98 Budget a Table of Organization -Planning & Code Enforcement i Planning Janice McMillan Senior Planner Positions -Full Time: 2.0 Positions -Part Time: 0.1 - Planner II 1.0 - PT Planning Assistant 0.1 I Environmental Sanitation Charles Lansford Division Director Animal Rescue Positions -Full Time: 5.0 Gary Buford Division Director Positions -Part Time: 0.5 Positions -Full Time: - Environmental Sanitarians 4.0 - PT Weed Inspector 0.1 - PT Mosquito Control Techniciai 0.4 Keith -Total Full Time: 21.0 -Total Part Time: 1.1 - Administrative Secretary - Secretary Division Director Positions -Full Time: 5.0 Positions -Part Time: 0.0 - Building Inspector 1.0 - Electrical Inspector 1.0 - Plumbing Inspector 1.0 - Housing Inspector 1.0 17 City of Jcffcr9on 1997-98 Budget Animal Rescue Gary Buford Division Director Positions -Full Time: 6.0 Positions -Part Time: 0.5 - Animal Rescue Officer 3.0 -Animal Tender 2.0 - PT Veterinarian 0.3 - PT Animal Rescue Officer 0.2 17 City of Jcffcr9on 1997-98 Budget I I 1 1 1 I 1 I I rations Summary - MISSION STATEMENT/ACTIVITY DESCRIPTION: Planning and Code Enforce. To plan for the orderly growth and development of the City and the planning area beyond the City limit 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. BUDGET HIGHLIGHTS: 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. The department is in the process of selecting a consultant to rewrite the comprehensive zoning ordinance as well as pursuing three (3) major areas of annexation. STATISTICAL DATA: Regular Performance Measures: 199495 Actual 1995-96 Actual 1996-97 Projected 1997-98 Budget Plan Reviews and Rezoning 139 157 158 162 Building Permits 453 490 504 519 Number of Inspections 3,171 3,430 3,533 3,639 Plans Reviewed 173 204 210 216 Environmental Sanitation Investigations 3,655 4,063 4,184 4,309 Cost: Personnel Services 587,787 620,165 667,931 691,720 Materials, Supplies & Services 213,911 219,313 243,064 277,690 Capital 35,993 5,180 39,649 25,600 Total Cost $837,691 $844,658 $950,644 $995,010 Budget (as amended) $828,638 $989,068 $1,017,195 Per Capita Cost $22.68 $22.77 $25.42 $26.60 Benchmark Average $25.93 $26.68 $23.90 $23.14 Positions (fte): Regular 14.0 15.0 15.0 15.0 Part-time & Temporary 0_6 0_6 0_6 0_6 Total 14.6 15.6 15.6 15.6 Benchmark Average 19.2 17.7 20.1 14.7 18 City of Jefferson 1997-98 Budget 1 1 1 I 1 1 1 1 Operations Summary - MISSION STATEMENT/ACTIVITY DESCRIPTION: Animal Kescue Division 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 though public education and attempt to be as proactive as can be determined. BUDGET HIGHLIGHTS: Use of funds will be to replace telephone system which cannot be repaired. STATISTICAL DATA: Personnel Services 179,256 187,032 205,096 Performance Measures: 1994-95 Actual 1995-96 Actual 1996-97 Projected 1997-98 Budget Complaints Not available 3,259 3,357 3,424 Animals handled Not available 1,627 1,678 1,711 Adoptions Not available 1,010 1,040 1,060 Redemption's Not available 104 107 109 Cost: Per Capita Cost $6.77 P Personnel Services 179,256 187,032 205,096 213,190 ' Materials, Supplies & Services 70,709 104,696 119,690 127,940 Capital 0 26,050 20,925 2,500 Total Cost $249,965 $317,778 $345,711 $343,630 ' Budget (as amended) $222,501 $351,074 $359,470 Per Capita Cost $6.77 $8.57 $9.24 $9.19 Benchmark Average $10.25 $9.26 $14.48 $15.59 ' Positions (fte): Regular 5.0 6.0 6.0 6.0 ' Part-time & Temporary 0_2 0_5 0_5 0_5 Total 5.2 6.5 6.5 6.5 Benchmark Average 9.9 10.3 13.9 10.8 19 City of Jefferson 1997-98 Budget P The Street division maintains a fleet of heavy duty trucks to handle the year round maintenance and repair of over 200 miles of City streets. When the snow comes all available vehicles are retrofitted to clear the streets. New hydraulic operated plows and liquid calcium chloride dispensers have been added to the traditional salt spreaders to make thejob, more manageable. Jefferson City is a clean and inviting city to residents and visitors alike. As a state capital city should be. Our appearance is maintained by hard work and modem equipment designed to handle the job like this street sweeper. All City streets are cleaned on a 4 to 6 week cycle with more frequent service during fall leaf pickup. 20 Table of Organization - Public Works -Total Full Time: 44.0 -Total Part Time: 2.9 - Administrative Secretary - Secretary Jack Kramer Division Director Positions -Full Time: 16.0 Positions -Part Time: 1.4 - Engineering Design Supervisor 1.0 - Traffic & Special Service Supr. - Engineering Survey Supervisor 1.0 6.0 ` - Engineering Inspection Supr. 1.0 - Maintenance III - Engineering Designer 1.0 6.0 " - Plan Reviewer 1.0 ' - PT Maintenance Assistant - Civil Engineer 3.0 ' *Reclassification of Plan Reviewer - Engineering Inf. Sys. Specialist 1.0 to Civil Engineer. - Engineering Instrument Techn. 1.0 - Engineering Technician 2.0 " -Construction Inspector 3.0 " "Reclassification of Engr. Technician - PT Survey Assistant 1.4 to Construction Inspector. Note: Engineering Personnel Cost includes: Director and two secretaries. 21 Larry Bates Division Director Positions -Full Time: 25.0 Positions -Part Time: 1.5 - Constr. & Maint. Supervisor 1.0 - Traffic & Special Service Supr. 1.0 - Maintenance Crew Leader 6.0 ` - Traffic Signal Technician 1.0 - Maintenance III 6.0 " - Maintenance II 6.0 " - Maintenance 1 3.0 ' - PT Maintenance Assistant 1.5 'Reclassification to add Crew Leader "Reclassification of Maint II to Maint III City of Jefferson 1997-9& Budget L L I 11 I I II I E k rations Summary - MISSION STATEMENT/ACTIVITY DESCRIPTION: public Works, Engirneerin services in the implementation of the capital improvement program. Design work is performed on many street, wastewater, and stormwater projects in-house. The 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: Implement the first year of the 1997-2002 Capital Improvement Projects including the extension of Edgewood Drive. BUDGET HIGHLIGHTS: STATISTICAL DATA: Performance Measures: 1994-95 Actual 1995-96 Actual 1996-97 Projects 1997-98 Budget Residential Permits 140 191 170 170 Private Plan Developments 66 100 70 70 Construction Contract Bid # 10 8 13 10 Construction Contract Bid $ 4,316,000 2,391,000 4,000,000 3,000,000 Street Cut Permits 534 545 600 550 Bill Summaries Generated 77 85 70 70 Cost: Personnel Services 661,499 730,631 819,553 905,760 Materials, Supplies & Services 57,970 60,543 55,220 71,490 Capital 39,188 25,824 27,111 24,225 Total Cost $758,657 $816,998 $901,884 $1,001,475 Budget (as amended) $812,051 $847,112 $960,326 Per Capita Cost $20.54 $22.02 $24.11 $26.78 Benchmark Average $18.84 $19.39 $17.14 $16.94 Positions (fie): Regular 17.0 18.0 19.0 19.0 Part-time & Temporary 0_9 1_4 1_4 1_4 Total 17.9 19.4 20.4 20.4 Benchmark Average 10.0 10.1 10.3 8.8 City of Jefferson 1997-98 Budget I Operations Summary - Fublic Works - Street I 1 11 I 11 MISSION STATEMENT/ACTIVITY DESCRIPTION: The Street Division of the Public Works Department is responsible for maintaining over 200 miles of roadway, the Citys 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 8 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. BUDGET HIGHLIGHTS: 11 STATISTICAL DATA: Performance Measures: 1994-95 Actual 1995-96 Actual 1996-97 Projecte 1997-98 Budget Overlay (tons) 20,422 12,924 19,574 18,000 Slurry Seal (sy) 0 76,296 56,243 60,000 Snow & Ice Removal (hours) 2,654 2,324 3,054 2,677 Salt (tons) 1,636 2,762 2,351 2,400 Mowing (hours) 2,156 3,089 3,100 3,100 Cost: ' Personnel Services 902,685 917,387 925,544 971,250 Materials, Supplies & Services 1,250,868 1,277,073 1,324,617 1,287,460 Capital 101,250 47,342 193,368 178,000 ' Total Cost $2,254,803 $2,241,802 $2,443,529 $2,436,710 Budget (as amended) $2,107,979 $2,242,065 $2,443,584 Per Capita Cost $61.06 $60.42 $65.34 $65.15 Benchmark Average $39.25 $34.78 $33.75 $35.67 Positions (fie): Regular 25.0 25.0 25.0 25.0 ` Part-time R Temporary 1_5 1_5 1_5 1_5 Total 26.5 26.5 26.5 26.5 Benchmark Average 29.8 27.3 28.6 27.9 23 City of Jefferson 1997-98 Budget 11 I in L Operations Summary - Non Departmental MISSION STATEMENT/ACTIVITY DESCRIPTION: To provide for various contracts and services not allocated to other departments or functions. The City Administrator is responsible for approval of these expenditures. STATISTICAL DATA: Major Expenses 1994-95 Actual 1995-96 Actual 1996-97 Projected 1997-98 Budget Insurance Property General Liability Detail not available for Boiler Fiscal 1994-95 and 1995-96 Public Officials Blanket Notary Vehicle Broker Fee $172,406 $194,460 Deductibles $63,853 $27,583 Professional Services: Cable TV Public Access Channel Lobbyist TIF District Show -me Bus Other Economic Development Partnership 2000 - General Fund - Wastewater Funds 79,000 79,000 0 0 0 0 1,947 4,000 1,100 0 $82,047 $83,06-0-- 50,000 100,000 0 81,000 0 44,000 $50,000 $225,000 35,547 35,466 2,891 20,662 250 77,149 11,035 $183,000 $40,000 79,000 15,000 12,000 0 0 $106,000 100,000 42,000 83,000 $225,000 34,850 37,523 2,891 20,257 263 82,365 12,000 $190,149 $1,000 79,000 15,000 3,000 0 $97,000 100,000 25,000 100,000 $225,000 City Hall Maintenance Utilities 28,349 28,648 28,380' 28,380 Grounds Care - Parks Dept 8,538 9,870 10,000 10,000 Building Maintenance 12,183 15,464 16,500 11,500 $49,070 $53,982 $54,880 ' $49,880 Tree Maintenance Program 0 0 0 $25,000 Note: The detail above will not necessarily agree with Ne cost totals below since minor items are excluded and Items budgeted in other funds are included. Cost: Personnel Services Materials, Supplies & Services Capital Total Cost Budget (as amended) Per Capita Cost Benchmark Average 0 0 0 0 496,858 619,468 576,229 532,009 25,510 0 0 0 $522,368 $619,468 $576,229 $532,009 $596,811 $657,337 $588,523 $14.14 $16.70 $15.41 $14.22 Positions (fte): none none none none 24 City of Jefferson 1997-98 Budget I IN I 1 Operations 5ummary - Tran5fero & 5uboidieo MISSION STATEMENT/ACTIVITY DESCRIPTION: 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: [l II The general fund has traditionally provided significant support to the Airport and Transit enterprise operations and Parks & Recreation to make up operating deficits and revenue shortfalls as shown in the following table: STATISTICAL DATA Transfers To 1994-95 Actual 1995-96 Actual 1996-97 Projected 1997-98 Budget Airport 342,588 350,000 260,000 342,470 Transit 567,877 423,314 240,000 392,020 Parks & Recreation 808,765 882,593 852,000 825,585 Others 1,240,115 Total 2,959,345 1,655,907 1,352,000 1,560,075 Cost: Personnel Services 0 0 0 0 Materials, Supplies & Services 2,959,345 1,655,907 1,352,000 1,560,075 Capital 0 0 0 0 Total Cost $2,959,345 $1,655,907 $1,352,000 $1,560,075 ' Budget (as amended) Per Capita Cost Benchmark Average 1 Positions (fte): ' Regular Part-time & Temporary Total Benchmark Average I $2,475,763 $1,639,654 $1,352,000 $80.13 $44.63 $36.15 $41.71 0.0 0.0 0.0 0.0 0_0 0_0 0_0 0_0 0.0 0.0 0.0 0.0 City of Jefferson 1997-98 Budget I I I I I I 11 I I I I I I I I Other Funds Operations and 5ummarioo The first part of this section provided information on the City's General Fund operations which accounts for approximately 50% of the total budget. The remaining pages of this section present Operations Summaries, followed by Budget Summaries for all of the remaining funds of the City which are in some way restricted as to their use. These include the following fund types: Special Revenue - Accounts for specific revenue sources that are legally restricted to expenditures for particular purposes Capital Projects - Accounts for the acquisition and construction of major capital facilities other than those financed by proprietary or trust funds. Enterprise - Accounts for operations that are financed and operated in a manner similar to private enterprise, where the intent of the City is that the costs of providing goods or services to the public on a continuing basis be financed or recovered primarily through user charges; or where the City has decided that the periodic determination of net income is appropriate for accountability purposes. Internal Service - Accounts for the financing of goods or services provided by one department or agency to other departments or agencies of the City and to other governmental units, on a cost reimbursement basis. Trust and Agency - Accounts for assets held by the City in a trustee capacity. Agency funds account for assets held by the City as an agent for individuals, private organizations, other governments and/or other funds. City of Jeffereon 1997-98 Budget Table of Organization - Public Works Ronald Craft Division Director Time: 6.0 Time: 0.9 - Lead Air Traffic Controller 1.0 - Air Traffic Controller 2.0 - Maintenance Crew Leader 1.0 y - Maintenance III 1.0 - PT Air Traffic Controller 0.9 (Positions -Full Time: 13.0 Positions -Part Time: 9.0 -TransitOperationsSupervisor 1.0 -Transit Operations Assistant 1.0 -TransitComm.Operator 2.0 - Bus Driver 8.0 - PT Bus Driver 8.2 - - PT Service Worker 0.8 Positions: -Total Full Time: 590 -Total Part Time: 11.8 Tom Wallace Division Director Time: 27.0 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 4.0 - Collection Syst. Crew Leader 3.0 - WWTP Operator II 2.0 - WWTP Operator 1 2.0 - Maintenance 111 2.0 - Maintenance 11 4.0 - Maintenance 1 3.0 - PT Maintenance Assistant 1.0 27 Parking Division Anthony Johnson Division Director Positions -Full Time: 6.0 Positions -Part Time: 0.4 - Sr. Parking Enforcement Officer 1.0 - Parking Enforcement Officer 2.0 - Maintenance II 1.0 - Maintenance 1 1.0 - PT Maintenance Assistant 0.4 Central Maintenance Division Darrell Ranabargar Division Director Positions -Full Time: 7.0 Positions Requested -Part Time: 0.5 - Lead Automotive Mechanic 1.0 -AutomotiveEquip.Mechanic 4.0 - Parts Inventory Clerk 1.0 New Request. - PT Service Worker 0.50 Water Fund 'Reclassification of Maintenance III to Crew Leader City of Jefferson 1997-98 Budget L L 1 The City's Airport is the sixth busiest in the state with over 55,000 operations projected next year. And this is without scheduled commercial airline service. Over $1 million has been spent for land acquisition, runway lighting and other improvements in the last two years with 90% federal grant matching. A grant for $600,000 is approved for runway overlay and strengthening in 1997-98 One of the new hand i -wheels busses operated by Transit on a call for service basis. Fixed route service is provided Monday -Friday from 7:00 am to 5:30 pm. W. Parking enforcement is a major activity in the Capitol in order to insure that limited on -street spaces can serve the largest number of users. Parking division activities are self-supporting from monthly space rentals, meter and fines. p'r The Wastewater division is undertaking a $6 million renovation of their processing system. A part of this program involved changing from burning to a less expensive land application of treated effluent using this "Big A" purchased last year. A second truck will be bought in 1997-98. I I I 11 Operations Summary - MISSIr]N STATFMFNT/ACTIVITv r1FSC971DTInN- Fublic Works - Water 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. UUALb 6 J I KA I tUlU IJ,UtS: Provide a well maintained water system privatizing the operation. BUDGET HIGHLIGHTS: STATISTICAL DATA: area. Evaluate the possibility Performance Measures: 1994-95 Actual 1995-96 Actual 1996-97 Projected 1997-98 Budget Service Connections 41 42 42 42 Total Gallons 9.7 Million 6.4 Million 8.0 Million 8.0 Million Cost: Personnel Services 0 0 0 0 Materials, Supplies & Services 10,596 7,524 8,400 11,802 Capital 0 0 0 0 Total Cost $10,596 $7,524 $8,400 $11,802 Budget (as amended) $10,865 $11,000 $12,050 Per Capita Cost $0.29 $0.20 $0.22 $0.32 Benchmark Average Positions (fte): Regular 0.0 0.0 0.0 0.0 Part-time & Temporary 0_0 0_0 0_0 0.0 Total 0.0 0.0 0.0 0.0 Benchmark Average City of Jefferson 1997-98 Budget Operations Summary 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 fixed base operator, various State of Missouri Departments and private industry. The Airport has a 6,000' main runway and a 3,400' crosswind runway, taxiways and parking aprons. ATC tower personnel are included in this activity and oversee approximately 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 flood protection. Promote safety and increased aviation activity. Continue to follow the FAA contract tower program and participate in AAAE Contract Tower Association. BUDGET HIGHLIGHTS: is to receive $600,000 overlay project. STATISTICAL DATA of Transportation for a runway Performance Measures: 1994-95 Actual 1995-96 Actual 1996-97 Projected 1997-98 Budget Aircraft Operations 41,695 46,064 51,000 55,000 Cost: Personnel Services 257,561 281,623 264,019 277,980 Materials, Supplies & Services 143,020 121,006 119,774 106,410 Capital 121,568 625,662 275,994 768,440 Total Cost $522,149 $1,028,291 $659,787 $1,152,830 Budget (as amended) $1,331,288 $1,501,870 $1,609,971 Per Capita Cost $14.14 $27.72 $17.64 $30.82 Benchmark Average $24.57 $29.67 $63.56 $17.06 Positions (fte): Regular 6.0 6.0 6.0 6.0 Part-time & Temporary 0_6 0_9 0_9 0_9 Total 6.6 6.9 6.9 6.9 Benchmark Average 7.3 7.2 6.9 7.0 30 City of Jefferson 1997-98 Budget ■ 1 ■ Operations Summary - MISSION STATEMENT/ACTIVITY DESCRIPTION: Public Works, Farkirnq Div. 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: STATISTICAL DATA: LPerformance Measures: 1994-95 Actual 1995-96 Actual 1996-97 Projected 1997-98 Budget Total Parking Fine Receipts Lot Permits Sold 117,674 791 119,641 780 113,000 771 110,000 780 5.7 Garage Permits Sold 201 223 225 225 Operating Revenue 594,007 604,386 665,000 665,000 Cost: Personnel Services 161,143 175,727 179,257 188,060 Materials, Supplies & Services 572,717 544,600 598,307 591,920 Capital 5,687 46,580 73,205 95,700 Total Cost $739,547 $766,907 $850,769 $875,680 q p Budget (as amended) $636,502 $837,500 $833,253 i� Per Capita Cost $20.03 $20.67 $22.75 $23.41 Benchmark Average $14.38 $17.23 $20.04 $22.29 Positions (fte): Regular Part-time & Temporary 6.0 0_4 6.0 0_4 6.0 6.0 0_4 0_4 Total 6.4 6.4 6.4 6.4 Benchmark Average 5.7 9.9 10.5 10.2 31 City of Jefferson 1997-98 Budget k I I I I I I I L n5 5ummary - MISSION STATEMENT/ACTIVITY DESCRIPTION: Fublic Works, Transit The Jefferson City Transit System (JeffTran) is operated as a Division of the Department of Public Worl 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, 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: STATISTICAL DATA: 521,867 560,754 623,472 615,420 Performance Measures: 1994-95 Actual 1995-96 Actual 1996-97 Projected 1997-98 Budget Capital 6,712 1,240,425 81,562 93,050 Unlinked Passenger Trips Operating Miles 299,315 364,323 302,778 348,020 338,651 400,000 340,000 400,000 Passenger/Mile .83/mile .87/mile .85/mile .89/mile Total Operating Revenue Operating Revenue/Mile 162,802 .45/mile 193,724 .52/mile 228,340 .57/mile 229,000 .57/mile Cost: $23.60 $28.77 $25.27 $33.07 Personnel Services 521,867 560,754 623,472 615,420 Materials, Supplies & Services 365,049 366,213 300,584 346,330 Capital 6,712 1,240,425 81,562 93,050 Total Cost $893,628 $2,167,392 $1,005,618 $1,054,800 Budget (as amended) $1,227,105 $1,840,827 $1,106,255 28.0 Per Capita Cost $24.20 $58.42 $26.89 $28.20 Benchmark Average $23.60 $28.77 $25.27 $33.07 Positions (fte): Regular 13.0 13.0 13.0 13.0 Part-time & Temporary 5_4 8_4 9_0 9_0 Total 18.4 21.4 22.0 22.0 Benchmark Average 26.5 28.2 26.7 28.0 City of Jefferson 1997-98 Budget L 1,016,545 L 1,056,960 1,387,648 C 1994-95 Actual 1995-96 Actual 1996-97 Projected M I 1 1 1 1 1 i rations Summary - FuMic Works, Wastewater (ODIUM a I H I CMEN 1 Wo I lvl I T UCJIiKlr I IVN: The Wastewater Division of the Public Works Department is responsible for operating an 8.0 MGD treatment plant which includes primary and secondary treatment with sludge being applied to farm land around the plant. The sewer collection facility system consists of over 275 miles of gravity lines and force mains along with 28 pumping stations maintained by 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: STATISTICAL DATA: 1,016,545 1,001,569 1,056,960 1,387,648 Performance Measures: 1994-95 Actual 1995-96 Actual 1996-97 Projected 1997-98 Budget 753,310 1,239,350 $5,091,316 $3,237,387 $3,437,854 Sewer Lines Flushed (LF) 200,819 230,636 253,699 279,068 Sewer Repair Projects (EA) 65 55 60 66 Pipe Installed (LF) 5,810 8,980 9,878 10,865 Average Flow (MGD) Sludge (Tons) 8 2,505 8 3,572 8 3,600 8 3,700 Cost: Personnel Services Materials, Supplies & Services Capital Total Cost Budget (as amended) Per Capita Cost Benchmark Average 932,220 1,016,545 1,001,569 1,056,960 1,387,648 1,447,837 1,682,975 1,586,093 2,771,448 773,005 753,310 1,239,350 $5,091,316 $3,237,387 $3,437,854 $3,882,403 $5,992,188 $5,129,100 $5,617,365 11.6 12.3 $137.86 $87.26 $91.92 $103.81 $64.10 $69.00 $90.01 $97.95 Positions (fte): Regular 28.0 28.0 27.0 27.0 Part-time & Temporary 0_5 1_0 1_0 1_0 Total 28.5 29.0 28.0 28.0 Benchmark Average 11.5 12.2 11.6 12.3 33 City of Jefferson 1997-98 Budget I I I I R I I I I L 11 L ationo Summa MISSION STATEMENT/ACTIVITY DESCRIPTION: f ublic Works, Central Maint. Central Maintenance is operated as a Division of the Department of Public Works and is responsible for It 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. 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 and provide accurate fuel and usage monitoring. BUDGET HIGHLIGHT STATISTICAL DATA: Performance Measures: 1994-95 Actual 1995-96 Actual 1996-97 Projected 1997.98 Budget # of work orders 2,236 2,300 2,635 2,600 # of vehicles/equipment 355 357 360 360 Fuel Usage (Gallons) 236,066 181,359 228,573 230,000 Cost: Personnel Services 282,410 270,804 275,622 285,190 Materials, Supplies & Services 440,342 480,573 571,198 571,560 Capital 17,730 5,485 23,026 0 Total Cost $740,482 $756,862 $869,846 $856,750 Budget (as amended) $762,957 $768,357 $840,860 Per Capita Cost $20.05 $20.40 $23.26 $22.91 Benchmark Average $17.03 $17.74 $17.77 $19.39 Positions (fte): Regular 8.0 7.0 7.0 7.0 Part-time & Temporary 0_6 0_0 0_0 0_6 Total 8.6 7.0 7.0 7.6 Benchmark Average 9.1 8.5 8.4 8.2 City of Jefferson 1997-98 Budget I 1 Operations Summary - Self Insurance Fund MISSION STATEMENT/ACTIVITY DESCRIPTION: This internal service fund was created effective July 1, 1991 to establish a self-funded workers' compensation program. The program was was expanded this year to include a pool for insurance deductibles on other losses. 1 GOALS & STRATEGIC ISSUES: 1 1 1 1 1 I 1 1 1 1 The fund was created with a "loan" from the General Fund of $150,000. The 1995-96 budget containe 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 of $1 million was attained in the sixth year of operation, 1995-96. An estimated $1.2 million will be reserved by the close of the 1996-97 fiscal year. Currently, the fund also covers the cost of a reinsurance policy to protect the reserves while in the growth stages. In 1997-98 a new five year plan will be developed and implemented. BUDGET HIGHLIGHTS: The fund was expanded for 1997-98 to include a pool of funds to pay deductibles on casualty losses. This expands the fund to a general self insurance pool for all losses. Currently, 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, appropriate supervisory handling of workers' compensation cases and a strong safety program continue as necessities to preserve the fund assets. STATISTICAL DATA: Performance Measures: 1994-95 Actual 1995-96 Actual 1996-97 Projected 1997-98 Budget Cost: 0 0 0 0 Workers Compensation 280,090 200,102 295,800 276,360 Insurance Deductibles 0 0 0 29,740 Total Cost $280,090 $200,102 $295,800 $306,100 Budget (as amended) $371,894 $387,850 $293,095 Per Capita Cost $7.58 $5.39 $7.91 $8.18 Benchmark Average Positions (fte): 1 Regular Part-time & Temporary Total I k 2.0 2.0 2.0 2.0 0_0 0_4 0_4 0_4 2.0 2.4 2.4 2.4 City of Jefferson 1997-98 Budget I I I I I I I 11 I 11 I Binder Lake campgrounds completed in 1994 provides paved spaces for 18 recreational vehicles. The only such public facility in this area. Complete utility hookups, shower house and easy access to the fishing and outdoor recreational opportunities of the Lake make this a popular vacation destination This new Ellis -Porter Park shelter house and restroom facility was completed in 1996 t- 36 Binder Lake and quality public golf are likely to merge in the near future as the Parks department continues to review proposals for ajoint development agreement. Private owners may donate up to 120 acres adjoining the park for the course and develop an adjacent 20-60 acres for private housing. A feasibility study determined that a strong, unmet local demand for golf was sufficient to allow the course to pay for itself without negatively impacting our Oak Hills course shown The Ice Arena is scheduled for a $600,000 replacement of its 40 year old ice making system this year. This is the only ice skating arena in mid - Missouri serving the University of Missouri, numerous hockey leagues and local figure and speed skating devotees. After renovation, the Arena will have the capacity to extend the current six month season to year round operation if warranted. Table of Organization - parks & Recreation Parks Commission M -Total Full Time: -Total Part Time: Park Resources Division Nick Donze Division Director Positions -Full Time: 24.0 Positions -Part Time: 10.4 - Park Resources Supervisor 3.0 - Parks Equipment Mechanic 2.0 - Electrician 1.0 - Maintenance Crew Leader 3.0 - Maintenance III 3.0 - Maintenance II 8.0 - Maintenance 1 3.0 - PT Maintenance Assistant 10.4 34.0 38.7 - Administrative Secretary (2) - Secretary 37 Recreation Services Division Vacant Division Director Positions -Full Time: 6.0 Positions -Part Time: 28.3 - Recreation Prog. Supervisor 5.0 - PT Recreation Staff 28.3 City of Jerfemon 1997-98 Budget r Operations Summary - L L I 1 L I r MISSION STATEMENTIACTIVITY DESCRIPTION: Parks & Recreation 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. Strive for operational self-sufficiency from user fees. Provide well organized, enjoyable, diverse recreational programs for all interest ability, economic and age levels. Provide healthy recreation opportunities as a positive alternative to youth at risk. Provide quality, attractive, safe, clean and well maintained recreation facilities. Assure that all participants are treated fairly and equitably. Develop and operate facilities and special events which enhance the quality of life BUDGET HIGHLIGHTS: STATISTICAL DATA: Performance Measures: 1994-95 Actual 1995-96 Actual 1996-97 Projected 1997-98 Budget Ice Area Usage 63,075 67,921 65,000 65,000 Golf Course Rounds 35,778 34,533 36,000 36,500 Swimming Pool Usage 79,591 84,657 79,000 80,000 Recreation Programs Participation 268,755 269,452 275,000 280,000 Facility Rental 66,839 59,503 75,000 78,000 Total Participations 514,038 516,066 530,000 539,500 Cost: Personnel Services 1,521,055 1,629,418 1,760,384 1,864,640 Materials, Supplies & Services 772,602 858,907 907,531 863,875 Capital 321,052 695,285 419,002 398,105 Total Cost $2,614,709 $3,183,610 $3,086,917 $3,126,620 Budget (as amended) $2,741,212 $3,683,578 $3,499,518 Per Capita Cost $70.80 $85.81 $82.54 $83.60 Benchmark Average $52.32 $80.41 $53.79 $52.78 Positions (fte): Regular 32.0 33.0 34.0 34.0 Part-time & Temporary 38.5 38.7 38.7 38.7 Total 70.5 71.7 72.7 72.7 Benchmark Average 36.1 29.2 27.4 25.7 City of Jefferson 1997-98 Budget I fl eration5 Summary - MISSION STATEMENT/ACTIVITY DESCRIPTION: Grants The Grants Fund was created to account for the 1993 Flood repairs and renovations. This fund has since been expanded to include general grant related programs not related to a particular department or function. In 1996-97 this was entirely related to the Community Development Block Grant program for rental housing rehabilitation. GOALS & STRATEGIC ISSUES: BUDGET HIGHLIGHTS: STATISTICAL DATA: Performance Measures: 1994-95 Actual 1995-96 Actual 1996-97 Projected 1997-98 Budget E Cost: Personnel Services 12,038 26,115 19,524 284,572 Materials, Supplies, & Services 765,201 211,729 221,435 415,659 Capital 1,355,060 496,975 336,668 126,961 Total Cost Budget (as amended) $2,132,299 $3,253,624 $734,819 $1,281,484 $577,627 $1,404,301 $827,192 Per Capita Cost $57.74 $19.81 $15.44 $22.12 Benchmark Average Positions (fte): Regular Part-time & Temporary 0.0 0_5 0.0 0_5 0.0 0_5 0.0 0_0 Total 0.5 0.5 0.5 0.0 Benchmark Average 39 City of Jefferson 1997-98 Budget E L k I Operations 5ummary - Police Training Fund MISSION STATEMENT/ACTIVITY DESCRIPTION: The Police Training Fund accounts for a portion of the 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: Performance Measures: 1994-95 Actual 1995-96 Actual 1996-97 Projected 1997-98 Budget Cost: Personnel Services Materials, Supplies & Services Capital Total Cost Budget (as amended) Per Capita Cost Benchmark Average Positions (fte): 0 0 0 0 6,782 9,168 12,423 9,370 0 0 0 0 $6,782 $9,168 $12,423 $9,370 $10,000 $7,800 $8,960 $0.18 $0.25 $0.33 $0.25 Regular 0.0 0.0 0.0 0.0 Part-time & Temporary 0_0 0_0 0_0 0_0 Total 0.0 0.0 0.0 0.0 Benchmark Average 40 City of Jefferson 1997-98 Budget Operations Summary - Lodging Tax 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 2% for collection and administrative expenses. GOALS & STRATEGIC ISSUES: BUDGET HIGHLIGHTS: STATISTICAL DATA: Performance Measures: 1994-95 Actual 1995-96 Actual 1996-97 Projected 1997-98 Budget Cost: Positions (fte): Regular Part-time & Temporary Total Benchmark Average 0 Personnel Services Materials, Supplies & Services 0 Capital 250,154 Total Cost 271,566 Budget (as amended) 0 Per Capita Cost 0 Benchmark Average Positions (fte): Regular Part-time & Temporary Total Benchmark Average 0 0 0 0 250,154 272,548 271,566 285,850 0 0 0 0 $250,154 $272,548 $271,566 $285,850 $216,000 $250,540 $260,000 $6.77 $7.35 $7.26 $7.64 0.0 0.0 0.0 0.0 0_0 0_0 0_0 0_0 0.0 0.0 0.0 0.0 41 City of Jefferson 1997-98 Budget I I I r I I I L L I 1 I rations Summary - TO Special Franchise MISSION STATEMENT/ACTIVITY DESCRIPTION: The TCI Special Franchise Fund was created to account for the special revenue the City received and will periodically receive from TCI for public access television equipment per the franchise agreement as amended. GOALS & STRATEGIC ISSUES: BUDGET HIGHLIGHTS: STATISTICAL DATA: Performance Measures: 1994-95 Actual 1995-96 Actual 1996-97 Projected 1997-98 Budget Cost: Personnel Services 0 0 0 0 Materials, Supplies & Services 0 0 0 0 Capital 5,514 14,500 675 20,000 Total Cost $5,514 $14,500 $675 $20,000 Budget (as amended) $17,854 $20,000 $20,000 Per Capita Cost $0.15 $0.39 $0.02 $0.53 Benchmark Average Positions (fte): Regular 0.0 0.0 0.0 0.0 Part-time & Temporary 0_0 0_0 0_0 0_0 Total 0.0 0.0 0.0 0.0 Benchmark Average City of Jefferson 1997-98 Budget I 1 11 1 L R I I I Operations Summary - Capital Improvement Tax MISSION STATEMENT/ACTIVITY DESCRIPTION: The Capital Improvement Tax Fund accounts for proceeds from a five year, 1/2 cent sales tax for various capital improvement projects, equipment and facilities. The 1992-1996 tax expired in the fiscal year 1996. This will be the first year of the 1997-2002 tax. 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: 1994-95 Actual 1995-96 Actual 1996-97 Project 1997-98 Budget Street Improvements (Fund 3200) Oak Hills Improvements Memorial Park Improvements Greenway Acqstn & Dvlpmnt Park ADA Improvements Ellis -Porter Restrooms Ellis -Porter Trail Binder Field Lighting Golf Development Planning Park Management Center Memorial Park Trail Ice Arena Washington Park Roadway Tree Planting & Landscaping Binder RV Campground Binder Road & Parking Area Riverfront Park North JC Park Development Neighborhood Parks Fire Capital Projects Stormwater Capital Projects Street Capital Projects Aerial Contour Maps Transit Matching Project Street Facilities Total 701,871 314,505 499,526 116,151 101,269 89,029 43,000 73,686 11,000 36,487 106,854 18,457 103,000 218 43,673 322,168 22,188 51,583 5,701 8,397 15,593 47,254 5,078 21,789 2,030 24,540 35,089 3 35,558 6,988 355 608,000 62,708 16,815 8,631 10,614 9,243 15,362 24,000 42,290 26,075 36,665 49,240 63,803 24,000 24,000 160,000 434,759 237,592 253,000 27,452 358,164 268,575 365,000 2,950,718 1,942,476 948,968 2,364,000 3,916 134,502 248,507 356,200 142,000 104,000 4,229,043 4,045,242 2,960,030 3,950,000 43 City of Jefferson 1997-98 Budget Capital Improvement Projects Summary Parks Capital Projects OAK HILLS IMPROVEMENTS This is a continuation of the cart path construction, tee and green rebuilding, and zoysia grass fairway conversion program. When complete, it is estimated that an additional two thousand rounds at $13 each can be accomodated that are now cancelled due to course conditions. Life to Date Cost 1997/98 Budget Fiscal 1999 Fiscal 2000 Fiscal 2001 Fiscal 2002 Capital Cost 43,000 50,000 40,000 40,000 30,000 Operating Cost 0 0 0 0 (26,000) 0 43,000 50,000 40,000 40,000 4,000 GREENWAY and TRAIL IMPROVEMENTS This is a continuation of the Greenway Master Plan along such areas as Frog Hollow and East Branches of Wears Creek. Life to Date Cost 1997/98 Budget Fiscal 1999 Fiscal 2000 Fiscal 2001 Fiscal 2002 Capital Cost 103,000 155,000 175,000 75,000 75,000 Operating Cost No anticipated impact on operating costs 0 103,000 155,000 175,000 75,000 75,000 WASHINGTON PARK ICE ARENA RENOVATION This project provides for the replacement of a 36 -year old refrigeration system, installation of a multi-purpose floor, a new dasher board system,and the installation of climate and humidity controls. Lite to Date Cost 1997/98 Budget Fiscal 1999 Fiscal 2000 Fiscal 2001 Fiscal 2002 Capital Cost 608,000 200,000 0 0 0 Operating Cost No anticipated impact on operating costs 0 608,000 200,000 0 0 0 TREE PLANTING and LANDSCAPING 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 tree planting. This projects also includes miscellaneous improvement projects to playgrounds, maintenance facilities, restrooms, mechanical and electrical systems, stormwater control and turf establishment. Life to Date Cost 1997/98 Budget Fiscal 1999 Fiscal 2000 Fiscal 2001 Fiscal 2002 Capital Cost 24,000 75,000 90,000 80,000 90,000 Operating Cost No anticipated impact on operating costs 0 24,000 75,000 90,000 80,000 90,000 City of Jefferson 1997-98 Budget NORTH JEFFERSON CITY PARK DEVELOPMENT This project continues and expands the redevelopment and reuse of the North JefTerson City Flood Buyout area for outdoor recreation and open space purposes in compliance with Federal Grant and Floodplain Regulations. This project includes practice athletic fields, picnic facilities, parking, restrooms and support facilities. This development is dependent upon coordination with and location of Corps of Engineers Levee Project. Maintenance costs will increase as developed park area is completed. Life to Datc CGst 1997/98 Budget Fiscal 1999 Fiscal 2000 Fiscal 2001 Fiscal 2002 Capital Cost 24,000 80,000 200,000 100,000 100,000 Operating Cost 0 2,000 3,000 4,000 5,000 0 24,000 82,000 203,000 104,000 105,000 NEIGHBORHOOD PARKS This project provides for the beginning of planning acquistions of land and facilities for parks in selected areas as recommended by the City Comprehensive Plan as opportunities become available. Maintenance costs will increase as developed park area is completed. Life to Date Cost 1997198 Budget Fiscal 1999 Fiscal 2000 Fiscal 2001 Fiscal 2002 Capital Cost 24,000 165,000 100,000 0 0 Operating Cost 0 4,000 6,000 6,000 6,000 0 24,000 169,000 106,000 6,000 6,000 Fire Capital Projects EMERGENCY SERVICE COMMUNICATION SYSTEM This project includes replacement of outdated 911 phone and radio equipment at the Police Station which services the Police and Fire Departments, Cole County Sheriff and several rural fire districts. The amount of $100,000 will be used by the Fire Department for communciation system upgrades. Life to Date Cost 1997198 Budget Fiscal 1999 Fiscal 2000 Fiscal 2001 Fiscal 2002 Capital Cost 253,000 0 82,000 180,000 30,000 Operating Cost No anticipated impact on operating costs 0 253,000 0 82,000 180,000 30,000 Stormwater Capital Projects NEIGHBORHOOD STORM 2.0 This project addresses stormwater and excess runolT problems throughout the City. This also includes construction of detention basins, increased pipe sizes, new or improved culverts, inlet replacement, erosion control, etc. Life to Date Cost 1997/98 Budget Fiscal 1999 Fiscal 2000 Fiscal 2001 Fiscal 2002 Capital Cost 365,000 300,000 380,000 400,000 400,000 Operating Cost No anticipated impact on operating costs 0 365,000 300,000 380,000 400,000 400,000 City of Jefferson 1997-98 Budget Capital Improvement Site Maps .-bag--- !/' C Sip Q d g )Q. 9L 3 s R!q ora: 4v'P'by:n_ -10 a _1OHps�RucrpM �s +�..- a �`•. PUTURE SdNAL LOCATIONS f` i PROJECT L ITS J j/ A-_ _ J w � rigure t -west r.ttgewood project extending the pail %uv tont Wildwood west to connect with Fairgrounds Road. reg"' re e - Ivio. Icoute I ty prglcci to ue eonstructeo Dy the Missouri Department of I ransportation (MoDUF). Jetlerson City and Cole Coun y will pay $l million and $1.5 million respectively for interest costs on a $25 million bond issue used to expedite the project by six years and save over $2 million in inflated construction costs compared to original project schedule. 46 City of Jefferson 1997-98 budget s R!q �y o g0 -10 Y9� �z$n A[r 50 a w CL i Rey a x � , � q IM'`. Z za, ' I �sE J � J PRELIMINARY ESTIMATES b 0 0— A No =mo—.§5 w=cao� s J A/6 t [,600.000 :° I auo9ln s a.►6Y.aw PAYING 690,177, 000 r.�" is r aWa";< ,ea 6AIME$ $ 3.504.000 Tour 339.466,000 4��nm� i4^i t. COLE COUNTY = c -1 .1 I t —� RTE 179 Y r :*o-te757o� - L'y EXTENSION o w '^ aEn_ --- rECEvo _w 1 /yam reg"' re e - Ivio. Icoute I ty prglcci to ue eonstructeo Dy the Missouri Department of I ransportation (MoDUF). Jetlerson City and Cole Coun y will pay $l million and $1.5 million respectively for interest costs on a $25 million bond issue used to expedite the project by six years and save over $2 million in inflated construction costs compared to original project schedule. 46 City of Jefferson 1997-98 budget Streets Capital Projects WEST EDGEWOOD EXTENSION see Fi ure 1 This project is the extension of West Edgewood from Wildwood to Fairgrounds Road. This also do includes a signal at Stadium and West Edgewood, Wildwood and West Edgewood, and Fairgrounds and West Edgewood. Cost for electrical service to the signals will increase at $250 per unit per year. Life to Date Cost 1997/98 Budget Fiscal 1999 Fiscal 2000 Fiscal 2001 Fiscal 2002 Capital Cost 1,409,000 1,160,000 0 0 0 Operating Cost 250 750 750 750 750 0 1,409,250 1,160,750 750 750 750 RT 179 EXTENSION (see Figure 21 This project is the extension of Route 179 from Missouri Blvd to Route B. The City and Cole County have fonned a Highway 179 Transportation Corporation to accelerate the construction of the extension. City and County funds will be used to pay interest on the revenue bonds and a loan from the Missouri +r Transportation Finance Corporation. The Missouri Department of Transportation (MODOT) Commission would provide the funds to pay off the $30 million principal. Construction is scheduled to start in 1999 with completion in 2004. The total project cost is $33 million. l.ile to Date Cost 1997/98 Budget Fiscal 1999 Fiscal 2000 Fiscal 2001 Fiscal 2002 Capital Cost 608,000 500,000 0 0 500,000 Operating Cost MODOT project, no anticipated operating cost changes to City or Cole County 0 608,000 500,000 0 0 500,000 TRAFFIC CONTROL SIGNALS The City has several old mechanical controllers and signals that need to be upgraded. This project involves the following intersection upgrades: McCarty/Madison, McCarty/Monroe, and McCarty/Missouri Blvd. Also the intersection at Eastland and Elm will be signalized. Life to Date Cost 1997/98 Budget Fiscal 1999 Fiscal 2000 Fiscal 2001 Fiscal 2002 Capital Cost 146,000 50,000 290,000 0 140,000 Operating Cost No anticipated impact on operating costs 0 146,000 50,000 290,000 0 140,000 s STREET LIGHTING Union Electric agreed to underground all power in downtown area. Approximately 150 street lights are fed overhead and the City will have to replace them with new lights with underground power feeds. This project will also provide street lighting for arterial streets such as Truman Blvd and Stadium Blvd. Life to Date Cost 1997/98 Budget Fiscal 1999 Fiscal 2000 Fiscal 2001 Fiscal 2002 Capital Cost 122,000 100,000 200,000 0 100,000 Operating Cost No anticipated impact on operating costs 0 122,000 100,000 200,000 0 100,000 City of Jefferaan 1997-98 Budget AIRPORT MATCHING SIDEWALK CONSTRUCTION �` This project includes: sealing all existing cracks in runway, repairing/replacing School areas will be given priority for new sidewalk construction. This projects also includes and resurfacing the entire runway with asphalt (6,000' long x I00' wide.) A State grant was awarded reconstruction of some sidewalks in the downtown area in conjunction with the street lighting underground project. Life to Date Cost 1997198 Budget Fiscal 1999 Fiscal 2000 Fiscal 2001 Fiscal 2002 Capital Cost 79,000 50,000 75,000 25,000 35,000 Operating Cost No anticipated impact on operating costs Capital Cost 112,000 0 0 79,000 50,000 75,000 25,000 35,000 Transportation Capital Projects TRANSIT MATCHING Operating Cost No anticipated impact on operating costs This $105,000 will provide local match of 20%Q toward grant funds for bus replacements for the Transit System. The 80% will be from the Federal Government under Section 18 Grant Funds. 0 Life to Date Cost 1997198 Budget Fiscal 1999 Fiscal 2000 Fiscal 2001 Fiscal 2002 Capital Cost 30,000 0 25,000 0 50,000 Operating Cost No anticipated impact en operating costs Fiscal 2000 0 30,000 0 25.000 0 50,000 AIRPORT MATCHING �` This project includes: sealing all existing cracks in runway, repairing/replacing pavement underlayment and resurfacing the entire runway with asphalt (6,000' long x I00' wide.) A State grant was awarded for 80% of the cost. Life to Date Cost 1997/98 Budget Fiscal 1999 Fiscal 2000 Fiscal 2001 Fiscal 2002 Capital Cost 112,000 0 0 0 0 Operating Cost No anticipated impact on operating costs 0 112,000 0 0 0 0 Totals Life to Date Cost 1997/08 Budget Fiscal 1999 Fiscal 2000 Fiscal 2001 Fiscal 2002 Capital Cost 3,950,000 2,885,000 1,675,000 900,000 1,550,000 Operating Cost 250 6,750 9,750 10,750 (14,250) ' 0 3,950,250 2,891,750 1,684,750 910,750 1,535,750 48 City of Jefferson 1997-98 Budget Operationo Summary - MISSION STATEMENT/ACTIVITY nFSCRIPTIOW Firemen'o Ketirement Fund 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 investment income, direct City contributions equal to 4%n of pay, and proceeds from an eight cents (per $100 assessed value) property tax. GOALS & STRATEGIC ISSUES: BUDGET HIGHLIGHTS: STATISTICAL DATA: Performance Measures: 1994-95 Actual 1995-96 Actual 1996-97 Projected 1997-98 Budget Current Retirees 41 44 53 57 Unfunded Pension Obligations (UPO)' 2,362,262 2,664,368 2,578,420 2,492,473 UPO as %Q of Payroll 111.50% 127.40% 116.40% 106.30% City Contribution as %m of Payroll 19.30% 20.30% 21.72% 22.16% 3 Year Amortization as of 1995-96 Cost: Personnel Services 0 0 0 0 Materials, Supplies & Services 301,117 359,117 360,307 385,730 Capital 0 0 0 0 Total Cost $301,117 $359,117 $360,307 $385,730 Budget (as amended) $315,796 $342,300 $347,240 Per Capita Cost $8.15 $9.68 $9.63 $10.31 Benchmark Average Positions (fte): Regular 0.0 0.0 0.0 0.0 Part-time & Temporary 000 0_0 0_0 0.0 Total 0.0 0.0 0.0 0.0 Benchmark Average 49 City of Jefferson 1997-98 budget OOerati©no Summary - G B MOPAG Yruot Fund The MODAL Trust Fund accounts for the repayment of a Missouri Development Action Grant (MODAL) loan to Delong's Inc. 5 & STRATEGIC ISSUES: ET HIGHLIGHTS: STATISTICAL DATA: Performance Measures: 1994-95 Actual 1995-96 Actual 1996-97 Projected 1997-98 Budget Cost: Personnel Services 0 0 0 0 Materials, Supplies & Services 37,750 0 0 40,000 Capital 0 0 0 0 Total Cost $37,750 $0 $0 $40,000 Budget (as amended) $50,000 $28,500 $40,000 Per Capita Cost $1.02 $0.00 $0.00 $1.07 Benchmark Average Positions (fte): Regular 0.0 0.0 0.0 0.0 Part-time & Temporary 0i0 000 0_0 0.0 Total 0.0 0.0 0.0 0.0 Benchmark Average 50 City of Jefferoon 1997-98 budgct Operatiorno Summary City Half fart Trust 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: Performance Measures: 1994-95 Actual 1995-96 Actual 1996-97 Projected 1997-98 Budget Cost: Personnel Services 0 0 0 0 Materials, Supplies & Services 0 0 0 0 Capital 0 1,109 465 750 Total Cost $0 $1,109 $465 $750 Budget (as amended) $2,900 $5,650 $750 Per Capita Cost $0.00 $0.03 $0.01 $0.02 Benchmark Average Positions (fte): Regular 0.0 0.0 0.0 0.0 Part-time & Temporary 0_0 0_0 0.0 0.0 Total 0.0 0.0 0.0 0.0 Benchmark Average 1 City of Jefferson 1997-98 Budget J Operationo Summary - MISSION STATEMENTIACTIVITY DESCRIPTION - U55 X Submarine Trust 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: BU DGET HIGHLIGHTS: STATISTICAL DATA: Performance Measures: 1994-95 Actual 1995-96 Actual 1996-97 Projected 1997-98 Budget Cost: Personnel Services 0 0 0 0 Materials, Supplies & Services 0 0 4,200 1,700 Capital 0 0 0 0 Total Cost $0 $0 $4,200 $1,700 Budget (as amended) $600 $1,200 $4,200 Per Capita Cost $0.00 $0.00 $0.11 $0.05 Benchmark Average Positions (fte): Regular 0.0 0.0 0.0 0.0 Part-time & Temporary 0`0 0.00 0_0 0.0 Total 0.0 0.0 0.0 0.0 Benchmark Average City of JefPer50n 1997-98 budget 1997-98 budget Summary - Special Kevenue Furido Prior Year Results 1997-98 Adopted Budget 1994-95 1995-96 1996-97 Average Increase (Decrease) /o of Actual Actual Actual Growth Amount Amount Percent Total Revenues by Source Intergovernmental $1,742,691 $949,528 $438,490 -50% $843,165 404,675 92.3% 100% Interest Income 1,301 _ 0 Other Operating Revenues 145,334 0 Operating Transfers In 252,610 - 0 0% Total Revenue $2,141,936 5949,528 $438,490 -55% $843,165 404,675 92.3% 100% Expenditures by Type Operating Expenditures Personnel Services 12,038 26,115 19,524 46%d 284,572 265,048 1357.5% 34% Materials & Supplies 3.309 654 5.422 324% 46,876 41,454 764.6%u 6% Contractual Services 738,294 211,075 215,853 -35% 363,943 148,090 68.6% 44% Repairs & Maintenance 23,598 160 - 4,840 4,680 2925.0% 1 % Capital Purchases 1,355,060 496,975 336,668 -48% 126,961 (209,707) -62.3% 15% Total by Type 2,132,299 734.819 577,627 -43% 827,192 249,565 43.2% 100% Expenditures by Function Public Safety 15.972 333,768 317,796 - 40% Housing Rehabiliation 172,615 9.288 64,969 252% 368,030 303,061 466.5% 44% Flood Relief 1,959,684 725,531 496.685 -47%n 125,394 (371,291) -74.8% 15% Total by Function 2,132,299 734,819 577,627 A3% 827,192 249,565 43.2% 100% Fund Balance Net Increase(Decrease) $9,637 $214,709 (5139.137) $15,973 Add:Beg.Fund Balance (9,637) 0 214,709 75,572 Available Fund Balance 50 S214,709 $75,572 $91,545 11% Grants Fund A special revenue fund established in 1993 to account for federal, state and local grants and financial assistance for the 1993 and 1995 flood renovations, repairs and buyouts. It has been expanded to be used for any grant that is not budgeted in an existing City department including Community Development Block Grant (CDBG) programs and the Police department MUSTANG and School Resource Officer grants. 53 City of Jefferson 1997-95 budget 1997-98 Budget Summary - Special Kevenue Funds J Prior Year Results 1997-98 Adopted Budget 1994-95 1995-96 1996-97 Average Increase (Decrease) %07- a0Actual Actual Actual Actual Growth Amount Amount Percent Total Revenues by Source Property Taxes 610,932 668,502 710,573 8% 766,630 56,057 7.9% 25% Intergovernmental 102,701 218,235 5,358 7% 179,605 174,247 3252.1% 6% Charges for Services 1,194,954 1,205,313 1,246,861 2% 1,260,300 13,439 1.1% 40% Interest Income 36,891 30,606 18,625 -28% 24,000 5,375 28.9% 1% Other Operating Revenues 61,927 53,790 35,683 -23% 64,325 28,642 80.3% 2% Operating Transfers In 808,765 882,340 852,000 3% 825,585 (26,415) -3.1% 26% Total Revenue 2,816,170 3,058,786 2,869,099 1°/G 3,120,445 251,346 8.8%0 100% Expenditures by Type Operating Expenditures °'' Personnel Services 1,521,055 1,629,418 1,760,384 8% 1,864,640 104,256 5.9% 60% Materials & Supplies 302,331 325,588 322,954 3% 328,470 5,516 1.7% 11% Contractual Services 128,877 129,058 126,119 -1% 131,595 5,476 4.3% 4% Utilities 116,284 133,198 133,650 7% 133,550 (100) -0.1% 4% " Repairs & Maintenance 225,110 271,063 324,808 20% 270,260 (54,548) -16.8% 9% Capital Purchases 213,570 308,849 356,526 30% 222,500 (134,026) -37.6% 7% Capital Projects 107,482 386,436 62,476 88% 175,605 113,129 181.1% 6% Total by Type 2,614,709 3,183,610 3,086,917 9% 3,125,620 39,703 1.3% 100% Expenditures by Function Administration 252,656 274,703 260,407 2% 244,265 (16,142) -6.2% 8% Ice Arena 231,770 268,399 267,043 8% 212,335 (54,708) -20.5% 7%© Goff Course 486,265 562,210 532,110 5% 530,410 (1,700) -0.3% 17% Memorial Pool 188,989 184,676 219,840 8% 198,160 (21,680) -9.9% 6% Ellis Porter Pool 80,414 91,851 98,016 10% 79,835 (18,181) -18.5% 3% .Y Parks Maintenance 705,345 886,256 1,048,203 22% 1,098,570 50,367 4.8% 35% Recreation Programs 491,388 517,724 598,821 11% 587,440 (11,381) -1.9% 19% Capital Projects 177,882 397,791 62,476 20% 175,605 113,129 181.1% 6% Total by Function 2,614,709 3,183,610 3,086,917 9% 3,126,620 39,703 1.3% 100% Fund Balance Net Increase(Decrease) $201,461 ($124,824) ($217,818) ($6,175) Less: Cont. Appropriations ($346,034) Add:Beg.Fund Balance 405,699 607,160 482,336 264,518 Available Fund Balance $607,160 $482,336 $264,518 ($87,691) -3% Parks and Recreation This special revenue fund accounts for parks maintenance and operation of various recreation programs administered under the overall direction of a Parks Commission appointed by the Mayor with Council confirmation. Recreation functions and programs are �. designed to be self-supporting through user charges. A General Fund subsidy and a sixteen cent (per $100 assessed value) property tax levy provide primary support for parks maintenance and capital improvements. 54 City of Jefferson 1997-98 Budget 1 X97-98 P udget Summary- Special Revenue Funds Prior Year Results 1997-98 Adopted Budget 1994-95 1995-96 1995-97 Average Increase (Decrease) /a of Actual Actual Actual Growth Amount Amount Percent Total Revenues by Source Fines & Forfeitures Interest Income Total Revenue Expenditures by Type Contractual Services Fund Balance Net Increase(Decrease) Add:Beg.Fund Balance 8,670 347 9,017 6,782 2,235 5,868 8,592 7,976 -4% 61 198 71% 8,653 8,174 -5% 9,168 12,423 35% (515) (4,249) 100% 8,103 7,588 0 9,160 210 9,370 9,370 0 3,339 1,184 14.8% 98% 12 6.1% 2% 1,196 14.6% 100% (3,053) -24.6% Available Fund Balance 58,103 $7.588 $3,339 $3,339 36% Police Training This special revenue fund accounts for the proceeds from a special $2 Municipal Court fee levied to provide training funds for police officers. 100% Revenues by Source Net Increase(Decrease) $404 (57,609) $2,536 $0 Lodging Tax 250,558 264,939 273,532 4% 285,850 12,318 4.5% 100% Interest Income 0 570 0 (570) -100.0% 0% Total Revenue 250,558 264,939 274,102 5% 285,850 11,748 (1) 100% Expenditures by Function Franchise Fees 10,000 10,000 0 -50% 10,000 10,000 Convention[Visitors Bureau 235,145 272,548 266,244 7% 280,133 13,889 5.2% 98% City administrative fee 15,009 5,322 5,717 395 7.4% 2% Total by Type 250,154 272,548 271,566 4% 285,850 14,284 5.3% 100% Fund Balance Net Increase(Decrease) $404 (57,609) $2,536 $0 Add:Beg.Fund Balance 29,986 30,390 22,781 25,317 Available Fund Balance $30,390 $22,781 $25,317 $25,317 9% Lodging Tax This special revenue fund accounts for the proceeds from a 2% lodging tax used to promote tourism and economic development. The City contracts with the Jefferson City Convention and Visitors Bureau, a division of the Chamber of Commerce for services. Revenues by Source Franchise Fees 10,000 10,000 0 -50% 10,000 10,000 Interest Income 1,331 1,017 1,583 16% Total Revenue 11,331 11,017 1,583 -44% 10,000 8,417 531.7% Expenditures by Type Capital Purchases 5,514 14,500 675 34% 20,000 19,325 2863.0% Fund Balance Net Increase(Decrease) $5,817 (53,483) 5908 ($10,000) Add:Beg.Fund Balance 26,656 32,473 28,990 29,898 Available Fund Balance $32,473 $28,990 $29,898 $19,898 99% TCI Special Franchise This special revenue fund accounts for a special TCI cable system charge used for Pavrnent equipment acquisition and support fora local public access cable television channel. 55 City of Jefferson 1997-98 Budget 1997-9b Pudeet Summary - Capital f rojecto Funds 3,107,266 3,920,099 4,041,350 5,292,029 Streets Prior Year Results 499,526 2% 1997-98 Adopted Budget 701,871 314,505 1994-95 1995-96 1996-97 Average Increase (Decrease) % 0 3,700,000 Actual Actual Actual Growth Amount Amount Percent Total Revenues by Source 51,905 454,243 540,358 Less: Cont Appropriations -100% Intergovernmental 359,595 426,792 550,000 24% 0 (550,000)-100,Vlo Interest Income 5,159 2,029 0 -80% Special Assessments 38,655 (28,201) 883 -138% 6% J Operating Transfers In 700,800 24,343 3,340 Total Revenue 1.104,209 400,620 550,883 -13% 0 (550,883) -100.0% Expenditures by Type $812,833 $121,251 $1,250,679 $0 Less: Cont Appropriations Capital Expenditures Add:Beg.Fund Balance 3,107,266 3,920,099 4,041,350 5,292,029 Streets 701,871 314,505 499,526 2% Total by Type 701,871 314,505 499,526 2% Fund Balance 5% 3,700,000 Net Increase(Decrease) $402,338 $86,115 $51,357 Add:Beg.Fund Balance 51,905 454,243 540,358 Less: Cont Appropriations -100% Available Fund Balance $454,243 $540,358 5591,715 Streets & Public This fund accounts for public improvements pro Facilities Capital Improvements Sales tax issue. 17% Improvements (41,234) -14.2% 0 (499,526) -100.0% 0 (499,526) -100.0% S0 591,715 (521,849) $69,866 cts that are not a pa Revenues by Source $812,833 $121,251 $1,250,679 $0 Less: Cont Appropriations ($3,959,158) Add:Beg.Fund Balance 3,107,266 3,920,099 4,041,350 5,292,029 Available Fund Balance $3,920,099 $4,041,350 $5,292,029 $1,332,871 34% Capital Improvement Sales & Other User Taxes 3,130,764 3,429,707 3,416,609 5% 3,700,000 283,391 8.3% 94% Intergovernmental 992,200 175,000 -100% Interest Income 217,041 222,938 291,234 17% 250,000 (41,234) -14.2% 6% Special Assessments 24,343 3,340 (3,340) Total Revenue $4,340,005 53,851,988 $3,711,183 -7% 3,950,000 238,817 6.4% 100% Expenditures by Type J Capital Expenditures Parks Capital Projects 385,086 504,636 652,862 30% 826,000 173,138 26.5% 21% Fire Capital Projects 160,000 434,759 237,592 63% 253,000 15,408 6.5% 6% Stormwater 31,368 492,666 517.082 738% 365,000 (152,082) -29.4% 9% Streets 2,950,718 1.942,476 948,968 -43% 2,364,000 1,415,032 149.1% 60% Transportation 356,200 0 142,000 142,000 4% Other Captial Projects 104,000 0 (104,000) -100.0% 0% Total by Type 3,527,172 3,730,737 2,460,504 -14% 3,950,000 1,489,496 60.5% 100% Fund Balance Net Increase(Decrease) $812,833 $121,251 $1,250,679 $0 Less: Cont Appropriations ($3,959,158) Add:Beg.Fund Balance 3,107,266 3,920,099 4,041,350 5,292,029 Available Fund Balance $3,920,099 $4,041,350 $5,292,029 $1,332,871 34% Capital Improvement This capital projects fund accounts for the proceeds and expenditures of the five year, 112 Sales Tax ('/z%) cent capital improvement sales approved in 1992 and expiring in March 1997. A five year extension of the tax was approved in August 1996 that carries the fund to March 2002. 56 City of Jefferoon 1997-98 5udget budget Summary - Enterprise Furndo Prior Year Results 1997-98 Adopted Budget 1994-95 1995-96 1996-97 Average Increase (Decrease) % of Actual Actual Actual Growth Amount Amount Percent Total Revenues by Source Charges for Services 6,968 10,674 13,875 42% 11,190 (2,585) -19.4% 67% Interest Income 5,048 5368 6,949 18% 5,530 (1,419) -20.4% 33% Total Revenue 12,016 16,042 20,824 32% 16,720 (4,104) -19.7% 100% J Expenditures by Type Operating Expenditures Materials & Supplies 1.503 1,279 1,658 7% 1,820 162 9.8% 15% Contractual Services 1,955 1,442 2,555 25% 2,910 355 13.9% 25% Utilities 2,664 371 0 -93% 3,000 3,000 n. a. 25% Debt Service Principal 4,000 4,000 4,000 0% 4,000 0 0.0% 34% Debt Service Interest 474 432 187 -33% 72 (115) -61.5% 1% Total by Type 10,596 7,524 8,400 -9% 11,802 3,402 40.5% 100% Fund Balance Net Increase(Decrease) 51,420 $8,518 512,424 $4,918 Add:Beg.Fund Balance 95,078 96,498 105,016 117,440 Available Fund Balance $96,498 $105,016 $117,440 122,358 1037% Cedar City Water This enterprise fund accounts for the operations of the water utility serving 45 primarily commercial customers in the Callaway County part of Jefferson City lying north of the Missouri River. It formerly served residents of Cedar City before its distruction by the floods of 1993 and 1995. Revenues by Source Intergovernmental 43,840 672,264 227,372 684%m 600,000 372,628 163.9%n 52% Charges for Services 49,225 39,073 44,554 -3% 52,000 7,446 16.7% 5% Interest Income 3,786 3,768 0 -50% 2,410 2,410 0% Other Operating Revenues 46,467 5,718 - 5,950 232 Operating Transfers In 342.588 350.000 260.000 -12% 492,470 232,470 89.4% 43% Total Revenue $439,439 $1,111,572 $537,644 $1,152,830 515,186 114.4% 100% Expenditures by Type Operating Expenditures Personnel Services 257,561 281,623 264,019 2% 277,980 13,961 5.3% 24% Materials & Supplies 5,221 5,934 7,079 16% 8,270 1,191 16.8% 1% Contractual Services 62,642 71,298 66,901 4% 48,230 (18,671) -27.9% 4% Utilities 20,185 19,217 22,221 5% 21,020 (1,201) -5.4% 2% Repairs & Maintenance 54,972 24,557 23,573 -30% 28,890 5,317 22.6% 3% Other Expenditures 0 Capital Purchases 121,568 338,794 8,230 41% 18,440 10,210 124.1% 2% Capital Projects 286,868 267,764 - 750,000 482,236 180.1% --U57o- Add:Beg.Fund Balance Total by Type 522,149 1,028,291 659,787 31% 1,152,830 493,043 74.7% 100% Fund Balance Net Increase (Decrease) ($82,710) 583,281 (5122,144) $0 Add:Beg.Fund Balance 167,789 85,079 168.360 46,216 Available Fund Balance $85,079 $168,360 $46,216 $46,216 4% Airport This enterprise fund accounts for the operations of the City airport located in north Jefferson City (Callaway County). The airport ranks as one of the busiest in the state by numbers of operations (55,000) but has no scheduled airline services. Primary users are Missouri state departments and agencies and a State Guard unit. The City provides FAA certified control tower operations from 6:00 a.m. to 9:30 p.m.daily. 57 City of Jefforoon 1997-95 budget 1997-98 Budget Summary - Enterprise Funds Prior Year Results 1997-98 Adopted Budget 1994-95 1995-96 1996-97 Average Increase (Decrease) % of Actual Actual Actual Growth Amount Amount Percent Total Revenues by Source Charges for Services 594,007 604,385 645,890 4% 653,400 7,510 1.2% 75% Fines & Forfeitures 117,674 119,641 116,686 -0% 110,000 (6,686) -5.7% 13% Interest Income 108,920 110,270 117,118 4% 112,280 (4,838) -4.1% 13% Other Operating Revenues 1,314 7,059 880 0 Total Revenue 821,915 841,355 880,574 4% 875,680 (4,894) -0.6% 100% Expenditures by Type Operating Expenditures Personnel Services 161,143 175,726 179,257 6% 188,060 8,803 4.9% 21% Materials & Supplies 12,244 15,567 17,924 21% 18,732 808 4.5% 2% Contractual Services 67,857 71,104 101,337 24% 104,830 3,493 3.4% 12% Utilities 29,075 32,272 30,755 3% 34,060 3,305 10.7% 4% Repairs & Maintenance 19,848 41342 43,659 57% 58,920 15,261 35.0% 7% Other Expenditures 4,712 0 4.016 Capital Purchases 5,687 46,580 73,205 388% 95,700 22,495 30.7% 11% Debt Service Principal 150,000 160,000 190,000 13% 200,000 10,000 5.3% 23% Debt Service Interest 288,981 224,315 210,616 -14% 175,378 (35,238) -16.7% 20% Total by Type 739,547 766,906 850,769 7% 875,680 24,911 2.9% 100% Fund Balance Net Increase(Decrease) $82,368 $74,449 $29,805 $0 Add:Beg.Fund Balance 549,105 631,473 705,922 735,727 Available Fund Balance $631.473 5705,922 $735,727 $735,727 84% Public Parking This enterprise fund accounts for the operations of a 600 car parking garage on Madison Street, a 100 car garage on Jefferson Street, fifteen reserved and five metered open parking lots, and 1,300 on -street metered parking spaces. Revenues by Source Intergovernmental 360,134 1,674,343 385,659 144% 422,440 36,781 9.5% 40% Charges for Services 162,802 183,530 239,211 22%4 228,340 (10,871) -4.5% 22% Interest Income 1,524 0 5,578 0 (5,578) -100.0% 0% - Other Operating Revenues 4,370 19,169 21,173 175%d 3,600 (17,573) -83.0% 0% Operating Transfers In 567,877 423.418 240,000 -34% 400,420 160,420 66.8% 38% Total Revenue 1,096,707 2,300,460 891,621 24% 1,054,800 163,179 18.3% 100% Expenditures by Type Operating Expenditures Personnel Services 521,867 560,754 623,472 9% 615,420 (8,052) -1.3% 58% Materials & Supplies 106,963 102,468 91,678 -7% 101,140 9,462 10.3% 10% Contractual Services 30,340 48,449 21,901 2% 24,600 24,600 12.3% 2% Utilities 6,962 7,193 8,789 13% 8,810 21 0.2% 1% Repairs & Maintenance 179,667 208.103 178,216 1% 211,780 33,564 18.8% 20% Capital Purchases 9,577 1,240,425 81,562 6379% 93,050 11,488 14.1% 9% Operating Transfers Out 38,252 0 Total by Type 893,628 2,167,392 1,005,618 44% 1,054,800 49,182 4.9% 100% Fund Balance Net Increase(Decrease) $203,079 5133,068 ($113,997) $0 Less: Cont Appropriations ($64,000) Add:Beg.Fund Balance (45,761) 157,318 290,386 175,821 Available Fund Balance 5157,318 S290,386 $175,821 $111,821 11% Transit This enterprise fund accounts for the operations of the public transportation system consisting of a five bus fixed route service, a four bus handicap service, charter service and a park & ride operation for state employees. 58 City of Jefferson 1997-95 l3udget .-A F� A 1997-9b budeet Summary -- Enterprioe Funds Prior Year Results 1997-98 Adapted Budget 1994-95 1995-96 1996-97 Average Increase (Decrease) % 0 A-.-1 A..Y....I h-1 ... 1 f+____ 1 w- . M - _ Revenues by Source 932,220 Intergovernmental 1,001,569 Charges for Services 3.331.632 Fees Licenses & Permits 6,900 Interest Income 280,745 Special Assessments 49,400 Other Operating Revenues 248,130 Total Revenue 3,916,807 Expenditures by Type Operating Expenditures 65,017 3,420,951 5,500 341,994 6,700 25,055 121,079 3,319,381 -0% 5,600 -9% 378,116 16% 33,100 154% 34,443 -26% 3,865,217 3,891,719 -0% 3,549,650 230,269 6.9% 91% 5,670 70 1.2% 0% 327,850 (50,266) -13.3% 8% 3,883,170 (8,549) -0.2% 100% Personnel Services 932,220 1,016,545 1,001,569 4% 1,056,960 55,391 5.5% 27% Materials & Supplies 155,652 191,497 268,472 32% 211,880 (56,592) -21.1% 5% Contractual Services 322,428 334,407 408,026 13% 409,630 1,604 0.4% 11% Utilities 232,459 221,793 263,222 7% 280,040 16,818 6.4% 7% Repairs & Maintenance 280,786 226,612 313,344 9% 260,220 (53,124) -17.0% 7% Other Oper Expenditures 9,540 9,121 15,066 30% 11,000 (4,066) -27.0% 0% Other Expenditures 3,280 070 Capital Expenditures Capital Purchases 80,401 153,535 170,284 51% 197,350 27,066 15.9% 5% Capital Projects 2,691,047 619,470 583.026 41% 1,042,000 458,974 78.7% 27% Operating Transfers Out 8,501 0 Debt Service Principal 250,000 370,851 335,851 19% 355,954 20,103 6.0% 9% Debt Service Interest 125,002 93,556 78,994 -20% 57,369 (21,625) -27.4% 1% Total by Type 5,091,316 3,237,387 3,437,854 -15% 3,882,403 444,549 12.9% 100% Fund Balance Net Increase(Decrease) (61,174,509) $627,830 $453,865 $767 Less: Cont Appropriations ($541,829) Add:Beg.Fund Balance 4,077,610 2,903,101 3,530,931 3,984,796 Available Fund Balance $2,903,101 53.530.931 63.984.796 143 AA1 73a S9o7 0 Wastewater This enterprise fund provides wastewater collection and treatment systems and services to Treatment all Jefferson City and several adjacent watershed areas and cities. The system includes over 250 miles of collections lines, 23 pump stations and one plant providing primary and secondary treatment. City of Jeffcroon 1997-98 Budget 1997-98 budget Summary - Internal Service Fundo Prior Year Results 1997-98 Adopted Budget 1994-95 1995-96 1996-97 Average Increase (Decrease) % o Actual Actual Actual Growth Amount Amount Percent Total Revenues by Source Charges for Services 740,617 763,778 826,262 6% 856,750 30,488 3.7% 100% Interest Income 59 Other Income 5,269 Operating Transfers In 106,257 0 Total Revenue 846,874 763,778 831,590 -0% 856,750 25,160 3.0% 100% Expenditures by Type Operating Expenditures Personnel Services 282,410 270,804 275,622 -1% 285,190 9,568 3.5% 33% Materials & Supplies 167,935 184,059 186,928 6% 211,580 24,652 13.2% 25% Contractual Services 26,829 29,111 81,459 94% 82,570 1,111 1.4% 10% Utilities 12,495 13,150 8,773 -14% 13,710 4,937 56.3% 2% Repairs & Maintenance 233,083 254,253 294,038 12% 263,700 (30,338) -10.3% 31% Capital Purchases 17,730 5,485 23,026 0 (23,026) -100.0% 0% Total by Type 740,482 756,862 869,846 9% 856,750 (13,096) -1.5% 100% Fund Balance Net Increase(Decrease) $106,392 56.916 ($38.256) $0 Add:Beg.Fund Balance (110,881) (4,489) 2,427 (35,829) Available Fund Balance (54.489) $2,427 (535,829) ($35,829) 4% 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. J Revenues by Source Charges for Services 359,246 515.606 321,636 3% 250,000 (71,636) -22.3% 82% Interest Income 28,299 45.654 67.590 55°/a 56,100 (11,490) -17.0% 18% Operating Transfers In 305,373 0 0 Total Revenue 692,918 561,260 389,226 -25% 306,100 (83,126) -21.4% 100% Expenditures by Type Operating Expenditures Materials & Supplies 449 697 674 26% 650 (24) -3.6% 0% Contractual Services 228,905 145.741 294,785 33% 305,450 10,665 3.6% 100% Capital Purchases 3,664 341 (341) -100.0% Operating Transfers Out 50,736 50,000 0 0 Total by Type 280,090 200,102 295,800 10% 306,100 10,300 3.5% 100% } Fund Balance Net Increase (Decrease) $412,828 $361,158 $93,426 $o Add:Beg.Fund Balance 360.356 773,184 1,134,342 1,227,768 J Available Fund Balance $773,184 $1.134.342 $1,227,768 $1,227,768 401% Self Insurance This internal service fund was established in 1991 to directly pay for on-the-job or jab 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 million will be reached this fiscal year which will stabilize operating charges made as a percent of payroll in future fiscal years. City of Jefferson 1997-98 Budget 1 97-98 P udeet Summary - Truot & Aeorcy Fundo Prior Year Results 1997-98 Adopted Budget 1994-95 1995-96 1996-97 Average Increase (Decrease) % of Actual Actual Actual Growth Amount Amount Percent Total Revenues by Source Property Taxes 323,376 332,055 354,761 5% 385,730 38,490 11.1% 100% City Contributions 106,241 115,590 111,442 3% 0 0% Investment Income 713,531 725,575 1,263,658 381% 0 0% Total Revenue 1,143,148 1,173,220 1,729,861 25% 385,730 38,490 11.1% 100% Expenditures by Type Benefits 412,553 482,596 701,947 31% 382,230 38,490 11.2% 99% Other expenses 24,800 64,089 50,680 69% 3,500 0 0.0% 1% Total by Type 437,353 546,685 752,627 31% 385,730 38,490 11.1% 100%u Fund Balance Net Increase(Decrease) $705,795 $626,535 $977,234 $0 0 Add:Beg.Fund Balance 8,875,352 9,581,147 10,207,682 11,184,916 11,184,916 Available Fund Balance $9.581.147 $10,207,682 $11,184,9% $11,184,916 11,184,916 n,a, Firemen's Retirement This pension trust fund accounts for certain operations of the firefighter's retirement plan Trust organized under Missouri statutes to provide retirement and disability benefits to covered members. In addition to the proceeds from an eight cent per $100 assessed value property tax levy, the City contributes 21.72% of employee pay to the plan and firefighters contribute 1% of pay to a special "13th check" fund. Members are not covered by Social Security and medicare provisions. Revenues by Source Interest Income 14,389 16,285 21,049 21% 17,320 1,320 8.3%® 42% -� Other Operating Revenues 6,097 4,977 0 -59% 23,920 (1,000) -4.0% 58% Total Revenue 20,466 21,262 21,049 1% 41,240 320 0.8% 100% Expenditures by Type Contractual Services 37.750 0 0 40,000 0 0.0% 100% Fund Balance Net Increase(Decrease) ($17,264) $21,262 521,049 $1.240 Add:Beg.Fund Balance 343,521 326,257 347,519 368,568 Available Fund Balance $326,257 $347,519 $368,568 $369,808 925% Missouri Development This expendable trust fund accounts for loans made to new or existing business to locate or Action Grant (MODAG) expand operations within the City. It operates as a revolving fund to encourge economic Trust growth and development. Revenues by Source Interest Income 496 500 557 6% 520 Special Assessments 331 235 150 -33% 250 100 66,7%m 32% Total Revenue 827 735 707 -7% 770 63 8.9% 100% Expenditures by Type Capital Purchases 0 1,109 465 750 285 61.3% Fund Balance Net Increase(Decrease) $827 ($374) $242 520 Add:Beg.Fund Balance 9,183 10,010 9,636 9,878 Available Fund Balance $10,010 $9,636 $9,878 $9,898 1320% City Hall Art Trust This expendable trust fund is funded through the sale of prints of a City Hall mural by Sidney Larson. Funds are used to provide art works within the building. Revenues by Source Interest Income 1,193 1,199 1,411 9% 1,310 (101) -7.2% AN Expenditures by Type Contractual Services 0 0 4,200 1,700 (2,500) -59.5% Fund Balance Net Increase(Decrease) $1,193 $1,199 (52,789) (5390) Add:Beg.Fund Balance 22,721 23,914 25,113 22,324 Available Fund Balance $23,914 525,113 $22,324 $21,934 USS Jefferson City This expendable trust fund was established through private donations during the Submarine Trust 1991 commissioning of our namesake the USS Jefferson City, an attack class nucular submarine now on active duty. Funds are expended upon request of a Mayor appointed Commission for various activities that benefit the crewmembers. J 61 City of Jefferson 1997-98 Budget 16 appendix a - Foroonrel Schedule Jab clary Pay Range 1994-95 1995-96 1996-97 1997-98 Iww City Council 0110 City Clerk 11 1 1 1 1 Elected Mayor 1 1 1 I MW Elected Citta Councilman 10 10 10 10 Administration I.V 0149 City Administrator 25 I 1 1 l 0189 Grant and Projects Coordinator 14 fl 1 1 1 0030 Administrative Secretary 10 1 1 1 1 Part-time Courier 1 I 1 I ew Grants Assistant 0 0 1 1 2 3 3 3 1 1 2 2 Human Resources 0179 Director of Human Resources 19 [ 1 1 1 0030 Administrative Secretary If) l 1 1 1 Part-time Human Resources Assistant 2 2 2 2 City Counselor 0159 City Counselor 23 1 1 I 1 0158 Associate City Counselor 18 0 f1 1 1 0030 Administrative Secretary 10 1 1 1 1 Part-time Associate CitY Counselor 0 1 0 !) IAw Clerk I I L 1 2 2 3 3 1 2 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 -112 0218 Accountant 12 1 1 I`'' 1 0217 Accounting Supervisor 10 1 1 1.. 1 0213 Accounting Assistant 11�_-- 9 2 2 2 0214 Purchasing Assistant 9 1 1- 1' 1 0210 Accounting Assistant 1 4 1 1 0- 1 0002 Clerical Assistant 2 1 1 1 1 Part-time Custodian 1 1 I I Accounting Intern 0 1 0 0 Data Processing Specialist 0 1 0 0 10 10 11 11 I 1 1 1 Municipal Court 0161 Municipal Court Clerk 8 1 I 1 1 0160 Deputy Court Clerk 5 1 I 1 1 Elected Municipal.ludge 1 1 1 1 Elected Prosecuting Attorney 1 1 1 1 2 2 2 2 2 2 2 2 Police 3116 Police Chief 21 1 1 1 1 3107 Police Captain 18 3 3 3 3 3105 Police Liculenant 16 4 4 4 4 3106 Information Systems Coordinator 14 1 1 1 1 3104 Police Sergeant 14 9 9 9 9 62 No ,,.W �w r� L 'r ka M Append ix A - fleroonriel 5chedule Job G1a55 Pay Kange 1994-95 1995-96 1996-97 1997-913 3110 Telecommunications Supervisor 12 1 1 1 1 3108 Police Corporal* 11 l 1 1 1 3103 Police Officer 1,11,111 11 50 52 1 53 1 l 53 Police Officer - Drug Enforcement 11 2 2 2 2 Police Officer - D.A.R.E. 11 2 2 2 2 3111 Records and Fiscal Affairs Supervisor I 1 0 0 10 1 0030 Administrative Secretary 10 1 1 1 1 3109 Lead "1'elecomtnunications Operator 9 0 0 3 3 3102 Telecommunications Operator 8 16 16 13 13 3100 Police Information Clerk 5 3 3 3 3 3101 Co nttntt ervice seer 5 0 3 3 5000 Custodian 1 2 2 2 Part 7'inre Police Itfnrnnation Clerk 3 3 3 3 School Crossing Guard 5 5 5 5 *Corporal position will he deleted through attrition 94 101 103 103 8 8• 8 8 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 24 21 3204 Fire Driver* 24 24 27 24 3202 Fire Fighter* 18 18 12 18 0030 Administrative Secretary 10 1 1 1 j. *Negotiated Ranges 70 70 70 70 Plannin & Code Enforcement 3329 Director of Planning and Code Enforcement 21 1 1 1 1 332.5 Senior I'lanner 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 11 12 0 1 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 Administralive Secretary 10 l 1 1 1 0022 Secretary 5 1 1 l 1 Part-time Planning Assistant 1 1 1 1 Mosquito Control Technician 1 1 I 1 Weed Inspector 1 1 1 1 14 ---jSSI 15 15 3 i 3 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 l 2 2: 2 Part-time Veterinarian I 1 I I Anitnlal Rescue Officer I I 1 _ _ 1 5 6 6 6 2 2 2 2 Public Works - Engineering 4139 Director of Public Works 23 1 1 1 1 63 ur r. �W LM io no 4" appendix a - Fer5annel Schedule Job Glass fay Range 1994-95 1995-96 1996-97 1997-98 4118 Engineering Division Director 20 1 1 1 I 4116 Engineering Design Supervisor 18 1 1 1 1 4115 Civil Engineer 16 2 2 3 4106 Plan Reviewer 16 0 0 cL fi 1- 1 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 1 4102 Engineering instrument'rechnician 12 1 1 4104 Construction Inspector 12 1 3 4101 Engineering `technician 10 3 r 3 0030 Administrative Secretary 10 2 I 0022 Secretary 5 1 1 1 1 Part-time Survev Assistant 3 3 3 3 Clerical Assistant 17Y l9 19 4 —� N; 3 Public Warks -Streets 4219 Strect 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 5 5 5 6 4201 Traffic Signal Tech 10 1 1 1 1 0042 Maintenance 111 8 5 5 5 6 0041 Maintenance 1i 6 7 7 7 6 0040 Maintenance 1 4 4 4 4 3 Part-time Maintenance Assistant R 8 8 8 25 25 25 25 8 (S 8 8 Public Warks - Wastewater 6459 Wastewater Utilities Division Director 20 1 1 1 1 6435 Waslewater'rreatment Plant Supervisor 15 1 1 1 1 6430 Collection System Maintenance Supervisor 13 1 1 1 1 6415 Chief of Operations 12 l 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 1 I 6407 Televising Equipment Operator 10 1 1 1 1 6410 Pumping System Mechanic 10 4 4 4 4 6444 Collection System Crew Leader 11 2 2 2 3 0042 Maintenance 111 8 3 3 3 2 6406 WWTP Operator II 8 2 2 2 2 6405 WWTP Operator I 6 2 2 2 2 0041 Maintenance It 6 4 4 4 4 0040 Maintenance 1 4 3 3 3 3 Part-time Maintenance Assistant 4 4 4 4 28 28 27 27 4 4 4 4 Public Works - Air port 6115 Airport Division Director 15 1 1 1 1 6112 i..ead Air Traffic Controller 11 I 1 1 1 6110 Air Traffic Controller 11 2 2 2 2 0044 Maintenance Crew Leader 10 1 1 1 1 0042 Maintenance 111 8 1 1 1 1 Part-time Air Traffic Controller 2 2 1 1 6 6 6 6 2 2 1 1 64 Appendix A - Feroonrne[ 5chedufe Joh GUS6 Foy Lange 1994-95 1995-96 1996-97 1997-98 65 li Public Works - Parkine 6229 Parking Division Director 13 1 1 1 1 6215 Senior Parking Enforcement Officer 7 1 1 1 1 wo 0041 Maintenance II 6 l 1 1 1 6210 Parking Enforcement Officer 5 2 2 2 2 0040 Maintenance I 4 1 1 1 1 Part-time Maintenance assistant 1 I 1 I 6 6 6 6 1 1 1 I Public Works - Transit 6329 Transit Division Director 14 1 1 1 1 6315 'Transit Operations Supervisor 1 I 1 I 1 1 6314 "Transit Operations Assistant 10 1 1 1 1 +6310 'Transit Communications Operator 6 2 2 2 2 6305 Bus Driver 4 8 8 8 8 Part-time Bits Driver 13 13 13 13 Service Worker 0 0 1 1 13 13 13 13 13 13 14 14 Public Works - Central Maintenance 7139 Central Maintenance Division Director 14 1 1 1 1 7120 1 cad Automotive Mechanic 11 1 1 1 7115 Automotive Etluipment Mechanic 11 � 4 4 7110 Parts Inventory Clerk 9 1 1 1 1 Part-time Service Worker 2 2 0 1 8 7 7 7 2 0 1 Parks & Recreation 2159 Director of Parks & Recreation 21 1 1 1 I �+ 2129 Recreation Services Division Director 18 1 1 1 1 2135 Park Resources Division Director 18 1 1 1 i 2120 Recreation Program Supervisor 13 5 5 5 5 2112 Park Resources Supervisor 13 2 2 2 2 6425 Electrician 11 1 I- 1 1 2110 Parks Equipment Mechanic 11 2 2 2 2 2100 Horticulturist 12 2 1 , '4 1 1 0030 Administrative Secretary It) 2 2 2 2 �+ 0044 Maintenance Crew Leader 1 t) 3 3- 3 3 0042 Maintenance 111 S 2 3 A t 3 3 0041 Maintenance If 6 6 7 1 8 8 0022 Secretary 5 1 1 1 1 0040 Maintenance I 4 3 3 3 3 Part-time Ice Arens 52 52 - 50 50 fiotf Course Clubhouse 18 18 18 18 Memorial Swimming Pool 45 45 45 45 Elvis -Porter Swimming Pool 30 30 30 30 Park Maintenance 18 18 18 18 Recreation 147 147 146 146 32 33 34 34 .. 310 310 307 307 Total Full-time Positions 339 348 353 353 Total Pa17-time and Elected Positions* 374 377 369 370 Numbers of positions shown are not in full-time equivalents, which is the way they are shown on individual operating Summaries 65 li 1 1 1 I 1 1 1 F I� Appendix A - Salary Gradelf ay Table The following Salary Grade and Pay Table reflects the IV2% across the hoard increase effective November 1, 1997 for the 1997-98 'Budget year compared to fiscal 1996-97 levels. The Council also approved an average 3% performance increase effective on each employees annual anniversary date. Pay Range Minimum Midpoint Maximum 1996-97 1997-98 1996-97 1997-98 1996-97 1997-98 1 $14,598 $14,816 $17,517 $17,780 $20,436 $20,743 2 $15,095 $1.5,321 $18,114 $18,386 $21,133 $21,450 3 $15,668 $15,903 $18,802 $19,084 $21,935 $22,264 4 $15,993 $16,233 $19,591 $19,885 $23,190 $23,538 5 $16,735 $16,987 $20,501 $20,808 $24,266 $24,630 6 $17,589 $17,852 $21,545 $21,868 $25,503 $25,885 7 $18,570 $18,848 $22,748 $23,089 $26,926 $27,330 8 $19,304 $19,594 $24,129 $24,491 $28,956 $29,390 9 $20,575 $20,884 $25,719 $26,105 $30,864 $31,327 10 $21,332 $21,652 $26,665 $27,065 $31,999 $32,479 11 $22,191 $22,524 $27,740 $28,156 $33,288 $33,787 12 $23,180 $23,527 $28,974 $29,409 $34,769 $35,291 13 $24,317 $24,681 $30,396 $30,852 $36,475 $37,022 14 $25,623 $26,008 $32,029 $32,509 $38,435 $39,011 15 $27,127 $27,534 $33,908 $34,417 $40,689 $41,299 16 $28,855 $29,288 $36,069 $36,610 $43,283 $43,932 17 $30,843 $31,306 $38,553 $39,131 $46,263 $46,957 18 $33,129 $33,626 $41,411 $42,032 $49,692 $50,438 19 $35.758 $36,294 $44,697 $45,367 $53,635 $54,440 20 $38,780 $39,362 $48,475 $49,202 $58,170 $59,043 21 $42,257 $42,891 $52,821 $53,613 $63,386 $64,337 22 $46,255 $46,949 $57,819 $58,686 $69,383 $70,423 23 $50,852 $51,615 $63,566 $64,519 $76,279 $77,423 24 $56,141 $56,983 $70,175 $71,228 $84,211 $85,474 25 $62,221 $63,154 $77,776 $78,943 $93,331 $94,731 M.- Appendix P> - 5chedu[e of [nourance Coverage Type Petaile of Coverage I_imite of liability Annual premium Property Buildings and business personal $35,544,329 limit $44,585 property per Statement of Values $5,000 deductible EDF' coverage $300,000 hardware $3,339 Computers in city hall and $250,000 software police buildings. 2% deductible Replacement cost coverage I W% coinsurance Earthquake Coverage 5% deductible $4,766 Difference in conditions r. Contractors EAuipment per $3,442,344 limit $11,000 schedule. Misc. tools, $500 $1,000 deductibie max. limit for any one item. $100,000 limit Valuable papers and records $50,000 limit $125 Crime (Employee Dishonesty) $30,1100/employee $3,024 Theft, disappearance and blanket dishonesty destruction Employee schedule bond amounts of 1 $40,000 and $90,000 'Theft, disappearance and destruction: $15,000 inside and $5,000 outside Automobile Liability $1 mil. bodily injury $74,197 ' and property damage combined single limit Uninsured Motorists $25,000/person $50,000/accident $500/property damage deduct. Physical Damage $1000 collision deductible. $36,011 $250 comp deductible General Liability $18,250.,000 Municipality $1 mil. general aggregate $61,697 incl. streets, bridges, sewer and $2 mil. each occurrence water utilities, golf course, bus terminal. 67 Appendix F3 - 5ched ul e of Insurance Coverage Type Petailo of Coverage Limina of Liability Annual Premium 1.9 68 Personal and advertising injury $1 mil. Fire Damage $50,000 any one fire Boiler and Pressure vessels, pumps, compressors, Machinery electric motors, refrigeration systems $250,000 physical dam., $2,891 per schedule at 29 locations. $1,000 deductible $25,000 exped. expense $10,000 spoilage $25,000 ammonia contamination $25,000 water damage $250)0 hazardous substance ..d $25,000 incurred construction cost $2,500 media Flood Airport Terminal $150,000 building $7,850 $5,700 contents $1,000 deductible on each Airport Maintenance Building $9,700 building $2,200 contents $750 deductible on each Airport Pavitt Building $9,700 building $2,200 contents $750 deductible on each lee Arena $266,000 building $30,500 contents $750 deductible on each Riverside Pump Station $100,200 Building $750 deductible Westinghouse Pump Station $39,200 building $750 deductible Walnut Pump Station $200,000 building $750 deductible Green Meadow Pump Station $35,000 building $750 deductible Airport Control Tower $42,200 building ,. $50,000 contents $750 deductible on each Public Officials Liability coverage for elected and $1 mil. each person $14,023 appointed city officials $ t mil. annual aggregate. CLAIMS MADE POLICY $10,000 deductible 1.9 68 Appendix L3 - Schedule of lnourance Coverage Type ©etalle of Coverage Limits of Liability Annual Premium Law Enforcement Liability coverage for police $1 mil. each person $28,636 personnel $1 mil. annual aggregate �1 $1 mil. each occ. $500,000/person $25,000 deductible Airport Liability Airport Operators Liability $5 mil. each occurrence $22,800 $5 mil. products complet. Airport Control Tower Liability operations $4,460 $5 mil. personal injury and advertising $5 mil. hangar keepers, one occurrence $5 mil. hangar keepers, one aircraft Workers' Stop loss $250,(X)1 individual Compensation Reinsurance for self-insured city and $22,046 $626,000 aggregate. Statutory workers' camp fund specific Notary Blanket notary bond errors and omissions $250 69 :w ,appendix G -- Debt Service 5chedule5 Revenue Bonds Revenue bonds are payahlc from a specific source of revenue and do not affect the property tax rate. fledged revenues may be derived from operations of the financed projects, grants, and excise or other specified revenue source. The following is a summary of revenue bonded debt transactions of The City for the year ended October 31, 1997. Wastewater Water Parking Total Revenue Revenue Revenue Revenue Bonds Bonds Bonds Bonds Bonds payable at 10/31/96 $1,502,854 $8,000 $3,665,000 $5,175,854 Bonds issued $0 $0 $0 $0 Bonds retired $335,583 $4,000 $190,000 $529,583 Bonds payable at 10/31/97 $1,167,271 $4,000 $3,475,000 $4,646,271 There are a number of limitations and restrictions contained in the various bond indentures. The City is in compliance with all significant lin-itations 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 bund 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. Revenue Bond Payment Schedules 70 1964 Sewer Revenue Bonds Fiscal Principal Interest Total Year Rate March I March I Sept. I Payment 1998 3.60% 70,000 2,610 1,350 73,960 1999 3.60% 75,000 1,350 0 76,350 Total $145,000 $3,960 $1,350 $150,310 1965 Sewer Revenue Bonds 1998 3.80% 65,(M 3,990 2,755 71,745 1999 3.80% 70,000 2,755 1,425 74,180 2000 3.80% 75,000 1,425 0 76,425 Total $210,000 $8,170 $4,180 $222,350 70 Appendix C - Debt Service 5chedu[e5 1967 Sewer Revenue Bonds Fiscal Principal Interest Total Year Rate March 1 March I Sept. 1 Payment 1998 4.60% 30,000 2,185 1,495 33,680 1999 4.60% 30,000 1,495 805 32,300 20M 4.60%n 35,000 805 0 35,805 Total $95,001 $4,486 $2,301 $101,785 1968 Sewer Revenue Bonds 1998 5.60% 95,000 7,980 5,320 108,300 1999 5.60% 95,000 5,320 2,660 102,980 2000 5.60% 95,000 2,660 0 97,660 Total $190,000 $13,300 $7,980 $211,280 1970 Sewer Revenue Bonds 1998 7.00% 30,000 3,500 2,450 35,950 1999 7.00°I, 35,000 2,450 1,225 38,675 2000 7.(X)17(, 35,000 1,225 0 36,225 Total $35,000 $1,225 $0 $36,225 MO 1984 Sewer Revenue Bonds 10 1998 10.75% 60,000 9,675 6,450 76,125 1999 10.75% 65,000 6,450 2,956 74,406 2000 10.75% 55,000 2,956 0 57,956 Total $55,000 $2,956 $0 $57,956 The former Cedar City Sewer Bonds (1979) are payable in annual installments of $5,000 to $13,000 through .lune 1, 20I4 at an interest rate of 5.0%. The following is a summary of the balance: Bonds Payable at 10131/96 $157,853.63 Bonds Issued $0.(H) Bonds $5,583.08 Retired Bonds Payable at 10/31/97 $152,270.55 1962 Watcr Revenue Bonds Fiscal Principal Interest "Total Year Rate Feb. 15 Feb. 15 August 15 Payment 1998 3.625% 4,000 72 U 4,072 Total $4,000 $72 $0 $4,072 71 .1d Appendix C - Debt Service 5chedufe5 1996 Parking System Revenue Bonds Fiscal Principal Interest "Total Year Rate Feb.I Feb.I Aug.I Payment 1998 4.05% 2(X),()()0 87,689 87,689 375,378 1999 4.20% 205,000 83,489 83,489 371,978 2000 4.35% 220,000 79,030 79,030 378,060 2001 4.50% 225,(](1) 74,080 74,080 373,160 2002 4.60% 235,000 68,905 68,905 372,810 2003 4.70% 250,000 63,382 63,382 376,765 2004 4.80% 260,000 57,382 57,382 374,765 2005 4.90% 275,000 51,012 51,012 377,025 2006 5.00% 290,000 44,138 44,138 378,275 2007 5.50% 300,000 36,162 36,162 372,325 2008 5.50%) 320,000 27,912 27,912 375,825 2009 5.50% 340,000 19,112 19,112 378,225 2010 5.50% 355,000 9,762 9,762 374,525 TOTAL $3,475,000 $702,058 $702,058 $4,879,116 General blieation Bonds The State Constitution authorizes the City to issue general obligation (G.O.) bonds for various purposes upon voter approval as outlined below. The City has no outstanding G.O. bonds and does not plan to use this authority the foreseeable future. We rely instead on "pay as you go" financing of capital needs through a s!2 cent sales tax submitted for voter approval every five years. (1) Article VI, Section 26(b) and (c), Missouri Constitution provides, with a vote of four -sevenths qualified electors voting, a city may incur an indebtedness not to exceed in aggregate, 10 percent of the value of taxable tangible property of the city, for any purposes authorized in the charter of the city or by an general law of the State of Missouri. (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; constriction, 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. The legal debt margin at October 31, 1997 was computed as follows: General Obligation Bonds Ordinary (1) Additional (2) Total Constitutional debt limit $48,337,802 72 $48,337,802 $96,675,604 Im 11 t Appendix D - Summary of 51onificant Accounting Fol icico Introduction The financial statements of the City of Jefferson, Missouri (the City) are prepared in conformity with generally accepted accounting principles (GAAP) as applied to government units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The City applies all Financial Accounting Standards Board (FASB) Statements and Interpretations, Accounting Principles Board (APB) Opinions and Accounting Research Bulletins (ARB) issued on or before November 30, 1989; except for those that conflict with or contradict GASB pronouncements. The City does not apply FASB Statements and Interpretations issued after November 30, 1989. The more significant of the City's accounting policies are described below. Reporting Entity In evaluating how to define the City, 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. 7'he Park Commission is financed by property taxes, user fees, 73 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 Firefrghiers ' 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: • Je/Jerson City Convention Acrd Visitors Bureart • City of Je/; erso r ti'ottsing Authority • Missouri River Regional I,ihran, System • Jefferson City Public School District • City of Jefferso►t Industrial Development Arrtlrorit-i 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 accountability for certain assets and liabilities that are not recorded in the funds because they do not directly affect net expendable available financial resources. Funds are classified into three categories: governmental, proprietary and fiduciary. Each 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 orconstruction of general fixed assets (capital projects funds), and the I" y Appendix a - 5ummary of 51pificant Accountine 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). riduciary 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 non - expendable trust fund or an expendable trust fund is used. The terms "non -expendable" 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 -Terns Debt Grout) ofticcounts. 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 rixed Assets Group of Accounts. Basis of Accountinit 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 wo 74 wo Folideo 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, non -expendable 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. The nrodiTed acrrual 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 City 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 parking 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 �.s .p Wo UW Appendix b - Summary of Significant Accounting proprietary fund types, and non -expendable tris( funds. Under this method, revenues are recorded when earned and expenses are recorded at the time liabilities are incurred. The City 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. But=S The City Administrator is responsible for preparing the annual operating and five-year capital improvement budgets for all City operations and agencies for the Mayor's review, consideration and recommendation to the Council. "The process begins at the department level in May and ends with adoption by majority action of the Council, on or before October 31 of each year. The Council must hold at least one public hearing on setting property tax and franchise fees rates and on the proposed budget prior to adoption. If the Council fails to adopt a budget by October 31, the budget for the prior fiscal year is re -adopted for operational and maintenance expenses until a new budget is approved. 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 department level. Departments may not legally exceed their appropriations withoutCouncil approval. Supplemental 75 Folicieo appropriations for unplanned expenditures are approved by the City Council by ordinance. Except for capital projects and certain grants, remaining unencumbered appropriations lapse at the fiscal year's end. Project budgets prepared under (he modified accrual basis of accounting are adopted for (he Capital Projects Funds. All project appropriations continue for the life of the project, regardless of fiscal year. 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 carried forward as reservations of fund balance and do not constitute expenditures or liabilities because commitments will be honored during the subsequent year. Pooled Cash and Cash Equivalents Forthe purposes of defining cash and cash equivalents, the City considers all non -restricted cash and savings accoun(s to be cash. 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 (he cash pool consist of certificates of deposits, repurchase agreements and US government notes and bonds; 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. W 4* -10 M r Appendix D - aummary of Significant Accounting Contributions and Grants Grants are received by the City from both Stale 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 'frust 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." ,me Inventory 10 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 76 f olic%eo Agency Funds: Property, plant and equipment are recorded at cost except for certain contributed assets in the Fnterprise 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 10-50 years • Improvements other than buildings 7-10 years • Wastewater plant and system 40-50 years • Machinery and equipment 3-20 years • Furniture and fixtures 5-10 years • Motor Vehicles 2-15 years The costs of normal maintenance and repairs that do not add to (lie 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 Acrount Group Public domain fixed assets such as roads, bridges, streets and sidewalks are not capitalized. General fixed assets are not capitalized in the funds used to acquire or constrict them. Instead, capital acquisition and constriction 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 fixed assets are valued at their estimated fair market value on the date received. No depreciation is provided on general fixed assets. Appendix i] - 5ummary of Significant Accounting Compensated Absences For governmental funds, the major portion of liability for compensated absences is recorded in the general long-term debt accou nt group since it is anticipated that the liability will not be liquidated with expendable available financial resources. The current portion of the compensated absences liability anticipated to he expended from available resources is recorded as an accrued liability. The liability for compensated absences in proprietary fund types is also recorded as an accrued liability. 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. t 11 77 FOHOie5 WI. 1.0 .g Gl000a ry Appropriation A legal authorization for expenditures for specific purposes within a specific time frarne. 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. Budact 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, 112 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. Char es 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. in 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-Tune Euuivalent A term used when developing personal services budgets, 2080 hours worked equates to LA 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 Accepted Accounting Principles . A set ofrulesgoverning the way in Ma low GIa55ary 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 (he financing of goods or services provided by one department or agency to other departments or agencies of the government and to other government units, on a cost reimbursement basis. LLvX 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. Objective .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 79 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. Performance Measures Quantitative measurements of the number of times an activity is performed, (lie number of items produced and/or the number of individuals receiving services. 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 (ax 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 Levy The product of multiplying the tax rate per $100 of value times the tax base. Gl000ary 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 rhe portion of a fund's balance that is not restricted for a specific purpose and is available forgeneral appropriation. ._j -.0 M. Index A Accounting; ' basis, 77 fund, 77 policies, 76-81 Administration administration, 3, 6, 62, 65 city clerk, 1, 3, 5, 62 city council, 1, 3, 4, 62, 65, 82 city counselor (law), 1, 3, 7, 62,65 human resources, 1, 3, 8, 62, 65 ,. mayor, 1, 3,4, 65 B Benchmark Data, 21, Budgets budget summary by fund, 2, 53 - 61 budget policies and process, 78, 79 C Capital Improvement Tax, 43-48, 82 Cash Equivalents, 79 City Hall Art Trust Fund, 51, 61 Compensated Absences, 80 Contributions, 79 D Debt Service, 71-75 Department, 82 Division, 82 E Expenditures, 2, 53-61 F Finance finance department, 1, 9, 10, 11, 62,65 municipal court, 9, 11, 62, 65 Fire Department, 1, 15, 16, 64 66 Firemen's Retirement Fund, 49, 61, 76 G Glossary, 82-84 Grants, 39, 53, 79, 83 1 Inventory, 79, 80 91 L Liability, 68-70 Lodging Tax Fund, 41, 55 M M()DA(. 'frust Fund, 50, 61, 83 N Non Departmental, 24 P Parks & Recreation, 1, 37-38, 54, 64, 66 Personnel full-time positions schedule, 62-6 4 part-time/temporary positions schedule, 65-66 salary schedule, 67 Planning & Code Enforcement animal rescue, 17, 19, 63, 65 planning & code enforcement department, 1, 17, 18, 62, 65 Police Department, 1, 13, 14, 62, 65 Police Training Fund, 40, 55 Pooled Cash, 79 Property, Plant and Equipment, 80 Public Works engineering, 21, 22, 63, 65 street, 21, 23, 63, 65 water, 28, 29, 57 airport, 28, 30, 57, 63, 65 parking, 28, 31, 58, 63, 65 transit, 28, 32, 58, 64, 65 wastewater, 28, 33, 59, 63, 65 central maintenance, 28, 34, 60, 64, 65 R Reporting, Entity, 76 Restricted Assets, 81 Revenue, 2,54-61, 84 Revenue Bonds parking bond, 71, 74 sewer bonds, 71-73 water bond, 71, 73 Index L s Self Insurance, 35, HQ Short-term Interfund Receivables/Payables, 79 T TO Special Franchise Fund, 42, 55, 84 Transfers & Subsidies, 25 U USS Jefferson City Submarine `frust, 52, 61 I1 � I 1 J I I