HomeMy Public PortalAboutFY2015
CITY OF JEFFERSON,
MISSOURI
ADOPTED BUDGET
FISCAL YEAR 2014-2015
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Table of Contents
Section 1: Introduction..………………………………………………………….….………………………….……….…...1
History of the City of Jefferson.………………………………….…….…………..……….…………..……..2
Mayor and City Council.………………………………..………………….…………….………….………………4
Organizational Chart..…………………………………..…………………….………………………..…………..5
Budget Calendar.…………………………………………...………………………………………………………...6
Section 2: Administrative Summary.……………………………..………………………………………………………7
Budget Message.……………………………………………..…………………………………………….…………..8
Strategic Planning.…………………………………………..………………………….…………….…….………17
Section 3: Budget Overview.…………………………………………………………………………….………..……….23
Fund Structure ……………………………………….…………………………………………….………...….….24
Budget Ordinance …………………………………………………………………….…………….………….…..38
Organizational Policies and Procedures ...………………………….………………………….….…….39
Section 4: Revenue Projections ………….………………………………………….…………………….……..……..49
Section 5: General Fund Overview ………..………………………………………………….…..…….…………….74
Section 6: General Fund Department Budgets ……………..……………………….………………....………..86
Mayor and City Council ………………………………………………………………….…….…….…………..87
Office of City Clerk…………….…………………………………………………………….………….…..………90
Office of City Administrator………………………….………………………………………………………….95
Office of City Counselor……………………………….…………….…………………………….……………100
Municipal Court…………………………………………………….…………………………….…………………105
Human Resources Department…………………………….………………….……………………..…..…107
Finance Department……………………………………………….…………………..….…………..…………111
Non- Departmental…………………………………………….……………….…………..………………………117
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Information Technology Services Department…………………………..…………………………..120
Police Department………………………………………………………………..……………………………….126
Fire Department……………………………………………………………………..……………………………..145
Department of Planning and Protective Services……………………..……………..……………..151
Department of Public Works (GR Funded Divisions)…………………………..………….….……187
Transfers and Subsidies ………………………………………………….……………………………………..204
Section 7: Enterprise Fund Budgets…………………………………………………………..………………………206
Airport Division……………………………………………………………………………………………….……..207
Parking Division………………………………………………………………………………….………………….215
Transit Division…………………………………………………………………………………………….…..……224
Wastewater Division…………………………………………………………………………………….………..234
Section 8: Capital Improvements Tax Fund………………………………………………………….…………….244
Section 9: Special Revenue Funds Budget……………………………………………………………….…………261
Department of Parks, Recreation, and Forestry………………………………………….…………..262
JC Veterans Plaza Trust Fund…………………………………………………………….……………………299
Police Training Fund………………………………………………………………………………..…………….300
Lodging Tax Fund……………………………………………………………………………..…………………..301
City Hall Art Trust Fund………………………………………………………………..………………….…..302
USS Jefferson City Submarine Fund……………………………………………………….….……………303
Woodland Cemetery Trust Fund……………………………………………….…………….………………304
Section 10: Internal Service Fund ………………………………………………………………………………………306
Section 11: Tax Increment Financing (TIF) Fund………………………………………………….…….……….309
Section 12: Debt Service ……………………………………………………………………………………….….………313
Section 13: Detail Budget Document…………………………………………………………………………………318
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Appendix……………………………………………………………………………………………………………………..……456
Glossary………………………………………………………………………………………….………………..……457
Statistical/Supplemental Information………………………………………………………..…..……..463
SECTION 1: Introduction
1
History o
The City
banks of
governm
The City
originally
has the d
establish
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Presiden
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City Char
of the City of
of Jefferson
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was establis
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of Monticello
t. The City o
ing. The Cit
rter adopted
f Jefferson
is the capita
ri River in th
s the City’s la
shed by an a
Daniel M. B
f being locat
tate capital c
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of Jefferson,
ty of Jefferso
d in 1986.
al of Missou
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argest emplo
ct of the U.S
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ted on land d
city. Many o
of Thomas J
named in h
on operates
ri and count
the State, th
oyer and its
S. Congress o
f the famou
donated by t
of the origin
Jefferson, an
is honor, wa
under the C
ty seat of Co
he City of Jef
major indus
on Decembe
s pioneer an
the federal g
al settlers ca
nd were, in f
as incorpora
Constitution
ole County.
fferson is the
stry.
er 31, 1821 a
nd Major Elia
government
ame from Vi
fact, friends
ated in 1825,
and laws of
Located on t
e hub of stat
and was
as Bancroft.
t for
irginia in the
of the form
, four years
Missouri, an
the
te
It
e
er
after
nd a
2
The City’
deliver p
overlook
century a
learning.
Universit
with the
of ways.
City.
High Stre
s earliest de
eople and g
king the river
and a half, Li
From the t
ty was Misso
historic buil
Affluent an
eet looking W
evelopment,
oods. As the
r. Lincoln Un
incoln Unive
ime of the U
ouri’s public
dings and m
d fashionab
West ‐ 1948
of course, w
e town grew
niversity was
ersity has be
University’s i
college for A
modern facili
le neighborh
was along th
, the develo
s founded so
en the City’s
nception to
African Ame
ties, the Uni
hoods have
e Missouri R
opment of bu
oon after the
s most prom
the last day
ericans. Now
iversity enric
evolved ove
River, where
uildings expa
e Civil War.
minent institu
y of segregat
w open to pe
ches the City
er the years t
e boats could
anded up th
For nearly a
ution of high
tion, the
eople of all r
y in a multit
throughout
d
e hill
a
her
races,
ude
the
3
The City
for overla
the City,
power ov
is governed
apping two y
presides ove
ver City Cou
City o
d by a Mayor
year terms fr
er City Coun
uncil enactm
of Jefferson’
Mayor
r elected for
rom five dist
ncil meeting
ents.
s Mayor and
Eric Struem
a four-year
tricts. The M
s voting only
d City Counc
mph
term and ten
Mayor, as the
y in the case
cil
n Council m
e chief execu
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members elec
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of
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4
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5
The annual budget calendar includes the Budget Committee meeting schedule and important
milestones to guide the budget process.
Date Activities
Friday 3/28/2014 Finance gives Dept. Directors budget worksheets.
Tuesday 4/1/2014 Leadership Meeting: Revenue Discussion
Tuesday 4/8/2014 Leadership Meeting: Additional Revenue Discussion
Wednesday 4/23/2014 Dept. Directors deliver budget to Finance.
Thursday 4/24/2014 Finance begins preparing Dept. Directors budget for City Administrator
Tuesday 4/28/2014 Finance Director/City Administrator discuss and review proposed budget.
City Administrator Meetings with Departments
Monday 5/12/2014 Police
Tuesday 5/13/2014 Public Works, Engineering, Streets, CM, and Parking
Wednesday 5/14/2014 Fire (Morning) Law & Court (Afternoon)
Thursday 5/15/2014 P&P, MPO, Entitlement Grants, and Redevelopment and Grants
Friday 5/16/2014 City Clerk, HR, Finance, IT
Monday 5/19/2014 Airport, Transit, Waste Water
Tuesday 5/20/2014 Admin, Non ‐departmental, Mayor Council, Special Revenue funds, Work Comp, TIFF
Wednesday 5/21/2014 Parks
Thursday 5/22/2014 As needed department director meetings.
Friday 5/23/2014 As needed department director meetings.
*There are two weeks left that the City Administrator can utilize to develop his budget.
Monday 6/9/2014 C.A. delivers budget to Finance.
Tuesday 6/10/2014 Finance prepares C.A. budget for discussion with Mayor.
Monday 6/16/2014 Mayor/City Administrator/Finance Director discuss and review proposed budget.
Mon‐Fri 6/23 thru 6/27 Mayor and City Administrator meet with Dept. Directors.
Monday 7/7/2014 Council Meeting:
Monday 7/14/2014 Mayor delivers budget to Finance for budget book construction.
Monday 7/21/2014 Council Meeting:
Thursday 7/24/2014 Mayor presents budget to committee. Discussion of revenues and property taxes.
Monday 7/28/2013 Departments discuss budget with committee.
Thursday 7/31/2013 Departments discuss budget with committee.
Monday 8/4/2014 Council Meeting: Introduce Budget Bill and GRUT bill.
Monday 8/4/2014 Council Meeting: Introduce Property Tax Levy bill
Thursday 8/7/2014 ***Parking Lot Items/Committee Discussion
Monday 8/11/2014 ***Parking Lot Items/Committee Discussion
Thursday 8/14/2014 ***Parking Lot Items/Committee Discussion
Monday 8/18/2014 Council Meeting: Public Hearing on Budget, Property Tax and GRUT bills.
Monday 8/18/2014 **Council Meeting: Approve bill to set property tax levy.
Thursday 8/21/2014 ***Parking Lot Items/committee Discussion
Monday 8/25/2014 ***Parking Lot Items/committee Discussion
Thursday 8/28/2014 ***Parking Lot Items/committee Discussion
Tuesday 9/2/2014 Council Meeting:
Thursday 9/4/2014 ***Parking Lot Items/committee Discussion
Monday 10/20/2014 Final Scheduled Council Meeting before October 31 Budget Approval Deadline.
Proposed ‐ Budget Work Calendar
6
SECTION 2: Administrative Summary
7
City of Jefferson Eric J. Struemph, Mayor
October 23, 2014
City Council:
I am pleased to present the City of Jefferson, Missouri Fiscal Year 2015 Budget, adopted by City
Council on October 20, 2014. The budget is effective November 1, 2014.
The FY15 Adopted Budget presents a balanced budget with estimat ed spending of $59,605,386
compared to the $66,591,842 FY14 Adopted Budget. The table below compares the FY14
Adopted Budget revenues to the FY15 Adopted Budget revenues:
All Funds Total Revenue
FY14 FY15
Budget Adopted
Sales & Other User Taxes $18,978,464 $19,018,653
Intergovernmental Taxes $2,080,000 $2,130,000
Other Taxes $120,000 $120,000
Franchise & Utility Tax $7,040,000 $7,225,000
Lodging Tax $1,017,000 $1,100,000
Property Tax $5,209,000 $5,249,399
Intergovernmental $1,769,952 $1,712,213
Charges for Services $14,327,241 $15,099,540
Fees Licenses & Permits $749,600 $697,300
Fines & Forfeitures $1,174,980 $1,122,380
Contributions Donations $115,000 $112,000
Other Operating Revenue $200,954 $219,604
Interest Income $1,702,659 $1,414,700
Other non-Operating Revenue $205,160 $29,000
Transfer In $871,280 $1,787,631
Carry Over Surplus $11,030,552 $2,567,966
Total Revenue $66,591,842 $59,605,386
The significant difference between the total revenue for the budget years is the Carry Over
Surplus amount. The budget for FY14 includes $9,940,000 one-time bond money to be used by
8
the Department of Public Works, Wastewater Division. When the bond money is removed from
the FY14 total revenue amount, the increase from FY14 to FY15 is approximately $3,000,000.
The table below compares the FY14 Adopted Budgeted expenditures to the FY15 Adopted
Budget expenditures:
All Funds Total Expenditures
FY14 FY15
Budget Adopted
Personnel Services $30,576,974 $30,779,839
Material & Supplies $2,993,700 $2,965,415
Contractual Services $4,411,875 $4,674,910
Repairs & Maintenance $2,553,970 $2,725,163
Utilities $1,844,417 $2,066,050
Other Operating $117,000 $349,751
Capital Projects $15,683,000 $6,991,500
Capital Purchases $1,608,659 $1,427,400
Transfers Out $2,011,380 $2,399,358
Debt Service $4,790,867 $5,226,000
Total Expenditures $66,591,842 $59,605,386
The $9,940,000 one-time bond money, which was included in the FY14 revenue figures, is
included under FY14 Capital Projects.
With the elimination of the one-time bond money from FY14, there is a slight increase in the
FY15 budget over the FY14 budget.
ECONOMIC OUTLOOK
The FY15 Adopted Budget includes a small increase in revenues from FY14. Even though the
budget includes a small increase in revenues for FY15, the business leaders of the City feel the
City’s economy is very strong. It is expected the City should see an increase in revenue due to
the construction of the new Sam’s Club and a n increase in sales tax revenue when the store
opens in the summer of 2015. The Capital Regional Medical Center is also planning an
expansion. This expansion will require thoroughfare improvements surrounding the hospital
area. Several smaller construction projects are planned that will occur in FY15. The
construction of the new Sam’s Club, the hospital expansion, and the thoroughfare
improvements are expected to continue to keep the City’s economy strong.
KEY BUDGET DECISIONS AND PROCESSES
While developing the FY15 budget, revenues were projected to conservatively increase from
FY14. With the opening of the Sam’s Club in June 2015, the City projects sales tax increases.
The FY15 budget will allow the City to continue providing high level services for the residents of
the City of Jefferson.
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The City prepared the Five-Year General Fund Forecast for its General Fund, which provides a
long-range fiscal and service level planning. The General Fund major revenue sources Sales
and Use Tax, Franchise & Utility Taxes, and Property Taxes have remained constant over the
years. Despite the revenues remaining constant over the years, the forecast revealed the City
was in sound financial condition. The City fully expects to maintain a sound financial condition
in 2015 and for years ahead.
BUDGET ASSUMPTIONS
General Fund – Revenue Assumptions
The City’s General Fund contains a variety of revenue sources. The three largest portions of
revenue come from Sales and Use Taxes, which make up about 33 percent of revenue which
come from the City’s one percent sales tax. Franchise and Utility Taxes account for
approximately 25 percent of the City’s revenue and Property Taxes generate about 17 percent
of the City’s revenue. Those sources are discussed in more detail below. The City tracks major
revenue sources on a monthly basis and uses trend analysis and other relevant information to
project budget revenues. As noted below, utility taxes are very much weather and rate
dependent.
Sales Tax
The City imposes a total sales tax of two percent on all goods and services sold within the City
limits. The sales tax receipts are broken down into three funds. One percent of the sales tax is
allocated to the City’s General Fund. One half of the remaining one percent is allocated to the
City’s Capital Improvements. The remaining one half of one percent is allocated to the
Department of Parks, Recreation, and Forestry’s Park Fund. The State of Missouri receives the
tax from the respective businesses and distributes the funds monthly to the City by wire-
transfer. The amount collected varies due to fluctuations in sales and the fact that some
businesses make quarterly contributions.
The historical revenue trend for the sales taxes is shown below. Overall, sales tax revenue has
been fairly consistent.
FY08 FY09 FY10 FY11 FY12 FY13 FY 14 Actual
$9,583,362 $8,949,771 $9,327,157 $9,690,676 $9,657,608 $9,655,913 $10,102,174
While estimating the sales tax revenues for FY15, the City Council was conservative with the
FY15 estimate.
Franchise and Utility Tax
The City levies a license tax on every person, firm, or corporation that provides telephone
service or telecommunication services for residential, commercial, business, manufacturing,
and industrial use in the City. The City is also authorized to assess a license tax on every
person, firm, or corporation that sells and distributes natural gas, manufactured gas, steam,
electricity, or both gas and electricity for commercial, business, manufacturing, and industrial
10
use in the City. The tax is collected by the utility companies at the time of their monthly billing
and is remitted to the City on or before the fifteenth day of each calendar month following the
last day of each month. Along with the license tax for energy and telecom providers, the City is
also authorized to assess a franchise fee on services provided by cable companies within the
City.
Revenue from the license tax is currently estimated based on the City’s historical remittance
experience. Revenues from the license tax, especially electric and gas companies are
dependent on weather conditions. License taxes are also greatly impacted by rulings by the
Missouri Public Service Commission.
The historical revenue trend for the license taxes is shown below. Overall, growth in the license
taxes has been fairly consistent, with the exception of FY10 and FY11. Those two fiscal years
included one-time payments of back taxes to the City.
FY08 FY09 FY10 FY11 FY12 FY13 FY14 est.
$6,274,653 $6,487,240 $8,499,340 $8,953,048 $7,430,944 $7,169,299 $7,366,946
Current Property Taxes
The City's property tax is levied by the Counties of Cole and Callaway each October 1, based on
the assessed value as of the previous January 1, for all real and personal property located in the
City.
Assessed values are established by the County Assessors. Property taxes are billed by
November 1 following the levy date, due by December 31 and are considered delinquent
on January 1. A lien is placed on the property as of March 1 if delinquent taxes are not paid.
The assessed value for property located in the City as of January 1, 2014 upon which the FY15
budget was based, amounted to $853,713,602. The City's property tax levies per $100 of
assessed valuation for the year ended October 31, 2014 were as follows:
- - - - Levy (dollars) - - - -
Cole Callaway
General Fund $0.4600 $0.4600
Firemen's Retirement $0.0961 $0.0961
Totals $0.5561 $0.5561
The City is permitted by the Missouri State Constitution to levy taxes up to $1.00 per $100
assessed valuation for general governmental services (General Fund) other than the payment of
principal and interest on long-term debt and in unlimited amounts for the payment of principal
and interest on long-term debt. There was no Debt Service levy for the year ended October 31,
2014.
The historical trend for current property taxes is as shown below:
FY08 FY09 FY10 FY11 FY12 FY13 FY14 est.
$3,525,597 $4,303,670 $3,795,286 $4,652,021 $4,571,039 $4,574,811 $4,514,124
11
Over the last ten years, the property tax rates have been set as shown below:
FY04, Calendar Year 2003 thru FY05, CY2004 0.7373
FY07, Calendar Year 2005 0.576
FY07, Calendar Year 2006 0.556
FY08, Calendar Year 2007 0.5553
FY09, Calendar Year 2008 0.6353
FY10, Calendar Year2009 thru FY14, Calendar Year 2014 0.5561
Wastewater Division Fund – Revenue Assumptions
All residential, commercial, industrial and governmental establishments are charged for sewer
service in accordance with City Code. The sewer service consists of a monthly fixed minimum
charge plus a charge based upon the cubic feet of water used per month.
The monthly fixed rate will increase from $9.59 to $10.14 effective June 1, 2015. The charge
based usage will increase from $2.87 to $3.04 per 100 CU. FT. The historical revenue trend for
the charges for services is shown below:
FY08 FY09 FY10 FY11 FY12 FY13 FY14 est.
$5,973,308 $6,134,095 $6,819,270 $8,213,341 $9,058,610 $9,246,136 $9,555,816
Capital Improvement (CIP) Fund – Revenue Assumptions
The City imposes a total sales tax of two percent on all goods and services sold within the City
limits. The sales tax receipts are broken down into three funds. One-percent of the sales tax is
allocated to the City’s General Fund. One half of one percent of the sales tax is allocated to the
CIP (capital expenditure) Fund. (The remaining one half of one percent is allocated to the
Department of Parks, Recreation, and Forestry Park Fund.) The CIP Fund accounts for the
acquisition and construction of major capital facilities. State of Missouri receives the tax from
the respective businesses and distributes the funds monthly to the City by wire-transfer. The
amount collected varies due to fluctuations in sales and the fact that some businesses make
quarterly contributions.
The historical revenue trend for the half cent sales tax for the CIP Fund is shown below:
FY08 FY09 FY10 FY11 FY12 FY13 FY 14 Actual
$4,573,465 $4,331,852 $4,519,908 $4,669,974 $4,671,272 $4,664,580 $4,877,931
Park Fund – Revenue Assumptions
The City imposes a total sales tax of two percent on all goods and services sold within the City
limits. The sales tax receipts are broken down into three funds. One-percent of the sales tax is
12
allocated to the City’s General Fund. One half of one percent of the sales tax is allocated to the
Department of Parks, Recreation, and Forestry Park Fund. (The remaining one half of one
percent is allocated to the Capital Improvement Fund). Revenues for the Park Fund include
user fees and charges and the one half cent sales tax which became effective October 1, 2005.
The State of Missouri receives the tax and distributes the funds monthly to the City by wire-
transfer. The amount collected varies due to fluctuations in sales.
The historical revenue trend for the half cent sales tax for the Park Fund is shown below:
FY08 FY09 FY10 FY11 FY12 FY13 FY 14 Actual
$4,632,921 $4,331,782 $4,518,100 $4,667,453 $4,664,400 $4,662,755 $4,874,017
Expenditure Assumptions
The City utilizes the same set of expenditure assumptions for all of its funds. Personnel costs
are budgeted at the position level and include a budgeted increase of two percent for FY2015,
with the exception of health insurance and dental insurance. The adopted budget included a
ten percent increase in health insurance. The adopted budget included a five percent increase
in dental insurance. Contracts and commodities are budgeted at known values. Finally, capital
items are budgeted at actual surveyed costs.
NEW PERSONNEL AND PROGRAMS
New Personnel
The City Council approved funding for the following in the budget: Police Captain; Building
Official; additional funding for the part-time Clerk in Municipal Court; and six months of funding
for a Deputy Director for the Department of Parks, Recreation, and Forestry. Additionally, the
City Council approved funding in the amount of $232,250.77 for unspecified positions and/or
equipment, the need for which will be assessed during the new budget year. The funding was
provided; however, hiring, if any, will be subject to further review and approval by the City
Council. This procedure will give the Mayor, the City Council and staff time to review revenues;
adjust/refine some of the longer term fiscal planning documents (i.e., financial guidelines; fund
balance policy; capital equipment replacement plan; multiyear financial plan; etc.) prior to
finalizing any position/equipment acquisition decisions. The Mayor and City Council emphasized
the importance of public safety positions to the City.
New Programs
No new significant programs were introduced and approved in the FY15 budget. The adopted
budget did include additional monies to support expanded bus transit service to the new St.
Mary’s Health Center which is expected to open in November 2014.
Capital Improvement Expenditures
The Capital Improvement Tax Funds are used to account for significant non-routine capital
expenditures.
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The FY15 budget includes $4,691,500 of Capital Improvement Tax Funds allocated for
significant non-routine capital expenditures.
One million dollars of the FY15 budget is allocated for the planning and construction of a
multipurpose building. In addition, there is $831,887.47 from previous capital improvement
allocations. Additional Park Fund money has been allocated to the planning and construction of
a multipurpose building. The FY15 Department of Parks, Recreation, and Forestry budget has
allocated $300,000 of Park Fund money to the multipurpose building, as discussed below.
Another $1,000,000 is budgeted as recommended in a recent traffic study for street and road
work with in the City. The $1,000,000 that is budgeted for FY15 will be matched with an equal
share from the County to construct the improvements.
The adopted budget includes $1,200,000 for street resurfacing. Ongoing street resurfacing will
be completed as identified in the City’s Street Resurfacing Plan.
The adopted budget for the Wastewater Division Fund includes $2,000,000 for capital
expenditures. The budgeted capital expenditures are intended for sewer main replacements
which should lead to fewer basement backups and sewer main overflows. The budgeted
expenditures also include pump station replacements which will lower City maintenance costs.
The Department of Parks, Recreation, and Forestry Park Fund is approved to spend $532,400 on
capital purchases and $300,000 on capital projects. The $532,400 is independent of the
multipurpose building. The $300,000 is allocated for the multipurpose building.
The City strives to maintain all purchased assets and continue their life span for as long as
possible to reduce capital expenditures. The City maintains a replacement plan for all City
assets and the plan, along with a physical evaluation of the equipment, was used in the creation
of the budget for FY15 and the Five-Year Forecast Fund Balance Schedules. The Five-Year
Capital Replacement Forecast does reveal that in the future the City will be required to make
vehicle and equipment purchases to continue to provide acceptable services to the residents of
the City.
The Department of Public Works monitors and analyzes the inventory and condition rating of
the City’s infrastructure. The Department of Public Works uses this analysis to establish
priorities during development of the Capital Replacement Plan.
FUTURE BUDGET TRENDS
While the FY15 Budget is able to continue current service levels and generates a surplus of
revenues over expenses for all the operating funds, future budget trends offer a mix of positive
and new challenges.
A review of the Capital Replacement Plan shows the City has been operating with aging
equipment and buildings that are in need of maintenance. Both are major capital expenditures.
This will be an on-going challenge for the City.
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The City realizes that for the City to provide quality service to the residents of the City and
guests, the City will need to remain competitive in the labor market. The FY15 budget
represents a successful effort to keep health care costs down for the employees while also
budgeting an FY15 salary increase for all employees.
In the General Fund, the City is able to balance current revenues with increasing service
demand. However, the City realizes it needs to explore how to grow revenues and effectively
reduce operational costs required to continue supporting the level of services the residents
expects. The City works closely with the Jefferson City Chamber of Commerce on economic
development issues. The City offers tax incentives to attract new business to the City.
The City plans to examine operational costs and the level of services the residents expects. The
City plans to accomplish this by discussing and determining what level of service the residents
wants to receive and determine the level of revenue that will be needed to do so. The City
realizes it needs to look at each service provided and the intended outcome of providing that
service, which includes how much the service costs, as well as the success of the service
provided.
FUND HIGHLIGHTS
General Fund
The General Fund is the main operating fund of the City . A slight increase in total revenues is
budgeted for FY15.
Enterprise Funds
The City has four Enterprise Funds that provide services to the City. They are the Airport
Division, Parking Division, Transit Division, and Wastewater Division Funds. All four are
managed by the Director of the Department of Public Works.
The Parking and Wastewater Division Funds are both financially self- supporting. The fund
balances are healthy with no expected changes that would affect the fund balances for either.
The Airport and Transit Division Funds are both currently subsidized by the General Fund. The
City has been and continues to manage the services provided by the Airport and Transit Division
in an effort to minimize the subsidy from the General Fund.
Special Revenue Funds
The largest Special Revenue Fund is the Department of Parks, Recreation, and Forestry Park
Fund. The dollar amounts for the remaining Special Revenue Funds: JC Veterans Plaza Trust,
Police Training, Lodging Tax, City Hall Trust, USS Jefferson City Submarine Trust, and Woodland
Cemetery Trust Funds, are immaterial in dollar amounts.
The City is making an effort to try to grow the Park Fund balance to assist with multipurpose
building construction. Aside from sales tax, the City looks at the prior 3-5 year period and
factors in weather conditions which have a huge impact in addition to participation and
attendance trends offered by the Department of Parks, Recreation, and Forestry.
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This concludes the “executive summary” of the FY15 Budget. If you have any questions or
would like additional information, please let me know.
Sincerely,
Eric Struemph, Mayor
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CITY OF JEFFERSON, MISSOURI
Strategic Planning
2014 – 2018
The City utilizes the framework and structural support of the City’s mission statement as well as
the City goals to develop the annual budget.
Throughout the year, the City has formulated strategies and priorities through decisions
adopted at City Council and Department Director Staff meetings. These decisions provide the
foundation on which recommended goals and priorities for the next budget year are
determined. Staff presents to the City Council a list of budget discussion items such as service
levels for the City Departments, revenue trends, any additional expenditures and the budget
calendar. Setting budget priorities for the City is one of the most important responsibilities of
the City Council and City Department Directors; these goals and directives set the tone for its
development. In this phase, the City Council and Staff has the opportunity to reassess goals
and objectives in order to provide direction to the resource allocation and budgetary decision-
making process.
MISSION STATEMENT
The mission of the City of Jefferson is to provide effective leadership and stewardship, enhance
the present and future quality of life, promote the health, safety and welfare of the community,
and efficiently deliver essential and desired services with resolute spirit and absolute integrity.
CORE VALUES
Customer Service: We exist to provide the best possible service to all customers.
Communication: We listen to our customers and respond with clear, compassionate,
and timely communication.
Continuous Improvement: We value continuous improvement through planning,
learning, and innovative practices.
Integrity: We expect our employees to be ethical, honest, and responsible. Our
customers deserve nothing less.
Teamwork: We achieve results through valuing diversity and partnerships within our
own organization and the community. Each person’s contribution is critical to our
progress.
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Stewardship: We develop and empower our employees to serve the community to the
best of their ability. We are responsible with the resources the community entrusts to
us.
CORE COMPETENCIES
Supporting quality of life through full City services.
Community stewardship.
Consensus-building.
Innovation.
MOVING FORWARD: Our Seven Strategic Priorities
Quality of Life
Goal: Adopt innovative ways to engage all customers and improve services based on
community values, priorities, and expectations.
Strategic Objectives:
Improve customer satisfaction with City services.
Incorporate technologies and resources to serve customers when, where, and how it’s
convenient for them.
Economic Development
Goal: Support and further stimulate our economy.
Strategic Objectives:
Work cooperatively with other partners, such as the Chamber of Commerce, to
encourage economic development within the City.
Meet the needs of existing visitors and increase tourism by attracting new visitors.
Support the importance of attracting and supporting businesses that export products or
services outside of the City of Jefferson.
Recruit businesses to the City of Jefferson.
Support existing businesses to maintain and/or expand local operations.
Identify business development opportunities that emphasize sustainability.
Promote economic growth in arts and entertainment.
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Support and promote historic preservation.
Financial Health
Goal: Ensure fiscal stability of the City by ensuring quality municipal services and operations are
provided efficiently and are financially sustainable.
Strategic Objectives:
Control the health care cost for the employees while still providing affordable health
care.
Balance the budget without the use of fund balance.
Provide the resources for salary increases to employees.
Develop a business approach to reduce use of subsidies.
Growth Management
Goal: Plan for growth to ensure there are resources to promote the preservation and
development of a diverse housing stock, including affordable housing, for all income levels
throughout the City. This includes addressing issues associated with abandon/vacant buildings.
Strategic Objectives:
Ensure that plans guiding growth are up to date and effective.
Be prepared for the fiscal impacts of the physical growth of the City.
Health, Safety, and Well-Being
Goal: Create an inclusive, thriving, livable community that promotes health, safety, and well-
being.
Strategic Objectives:
Keep residents and visitors to the City safe.
Create an environment that encourages a healthy community.
Increase investment and participation in cultural and recreational activities.
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Infrastructure
Goal: Increase opportunities for existing infrastructure funding and ensure that as the City
grows there are resources to meet infrastructure demands such as roads/streets; efficient and
adequate collection, treatment, and disposal of sewage in compliance with appropriate
regulations and standards; continue to develop an effective multimodal transportation system
which optimizes safety, convenience, cost effectiveness, and pollution reduction; and continue
to develop and maintain a Parks and Recreation System that will provide a diverse range of
active and passive recreational opportunities and facilities to meet the needs of the present
and future residents of the City (this includes finalizing plans to design and construct a
multipurpose recreational use building in the City).
Strategic Objectives:
Provide sufficient funding to maintain and improve City infrastructure.
Utilize new and innovative best practices for future and existing infrastructure.
Improve the communication of infrastructure needs to the customers.
Workforce
Goal: Create an environment that supports engaged, high performing employees; enables the
City to recruit, retain and compete for talent; and ensures retention of institutional knowledge.
Strategic Objectives:
Maintain a total compensation system that is internally fair and externally competitive.
Cultivate a learning culture to improve employee job performance, capacity, and
leadership skills.
Seek innovative ways to recognize high performance employees, improve employee
satisfaction, and strengthen employee engagement.
Review and monitor staffing levels to ensure efficient use of resources.
PERFORMANCE MEASURES
To ensure the seven strategic priorities are accomplished, the Departments have developed a
general set of performance measures for their respective Departments. The performance
measures are broken down further into efficiency and effectiveness indicators with goals
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developed for each. The focus on operations that will result in contributing to the quality of
life for residents and guests of the City.
Guiding Documents
There are numerous plans/studies on which the City relies in developing the budget; the more
significant of those plans include the following:
2013 – 2035 Metropolitan Transportation Plan (MTP) For the Jefferson City, Missouri
Urbanized Area - This Plan presents transportation priorities for the Capital Area metropolitan
planning area. Included in the MTP are specific plans pertaining to the growth and
development of the metropolitan region that support the goals, objectives, and policies set out
in the MTP.
Jefferson City Comprehensive Plan - This Plan guides land use and development decisions
within the corporate boundaries of the City of Jefferson.
Central East Side Neighborhood Plan - This Plan provides the context for development and
redevelopment decisions within the area influenced by the former Missouri State Penitentiary
and its development.
Southside Redevelopment Plan (under development) – This plan will guide development and
redevelopment decisions in the Southside/Old Munichburg area of the City of Jefferson.
Feasibility and Study Plan for a Multipurpose Building - The purpose of this study was to get an
objective third party look at the state of the recreation programs and recreation facilities in the
City of Jefferson and the surrounding areas and determine whether the City could construct
and operate a facility on their own.
WasteWater Collection Master Plan (2000) - This plan is a condition assessment and inventory
of the wastewater collection system. This plan provides guidance for rehabilitation of the City’s
sewer system.
Capital Replacement Plan - This plan itemizes and tracks the City’s capital needs (vehicles,
equipment, and buildings) and is utilized to evaluate, plan, and budget for the replacement of
the City’s capital needs.
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Additional Information
The City of Jefferson is an entitlement community for the receipt of federal funds from the
Department of Housing and Urban Development. Funding priorities are outlined in a five-year
consolidated plan, City of Jefferson Community Development Block Grant Program, 2014-2018
Consolidated Plan.
The Department of Parks, Recreation, and Forestry reports to the Jefferson City Parks and
Recreation Commission (Commission). The Commission is charged with the operation,
management, supervision, and control and use of the City’s parks and recreation facilities. The
Commission approves the budget prepared by the Department’s Staff. After the Commission’s
approval, the Department’s Staff presents the budget to the City Council for adoption .
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SECTION 3: Budget Overview
23
Budget Overview
The FY15 Adopted Budget presents a balanced budget with estimated spending of $59,605,386.
Each budget has a specific purpose and is organized to help designate resources to activities.
The General Fund includes budgets for twelve departments and offices that provide critical
services to the residents, such as police and fire protection, street maintenance, planning
codes, court, and general administration of the City.
The budgets for the Special Revenue Funds are used to account for the proceeds of specific
revenue sources requiring separate accounting. The City’s larges t Special Revenue Fund is the
Park Fund for the Department of Parks, Recreation, and Forestry.
The budgets for the Enterprise Funds are used to account for services provided to the general
public and are financed primarily by a user charge for the provision of the service. The City
operates four Enterprise Funds.
The budget for the Capital Improvement Tax Funds allocates funds for infrastructure
improvements. The Capital Improvement Tax Fund is funded with sales tax revenue.
Fund Structure
The City budget is divided into funds which fall into one of three major categories:
Governmental Fund Types
Governmental Funds are used to account for governmental activities focusing on near-term
inflows and outflows of spendable resources, as well as balances of spendable resources
available at the end of the City’s fiscal year.
Major Governmental Funds include: General Fund, Parks Fund (a special revenue fund), and the
Capital Improvement Tax Funds.
Non-major Governmental Funds include: Police Training, Lodging Tax, JC Veterans Plaza Trust,
City Hall Art Trust, USS Jefferson City Submarine Trust, and Woodland Cemetery Trust.
Proprietary Fund Types
The City maintains two different types of Proprietary Funds. Enterprise Funds are used to
report functions presented as business-type activities. The other type of Proprietary Fund is an
Internal Service Fund for workers compensation self-insurance.
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Enterprise Funds include: WasteWater Division Fund, Airport Division Fund, Parking Division
Fund, and Transit Division Fund.
Internal Service Fund include: Worker’s Compensation Self-Insurance Fund.
Fiduciary Fund Types
Fiduciary Funds are used to account for resources held for the benefit of parties outside the
government. The firefighter’s retirement plan is a Fiduciary Fund. The Fiduciary Fund –
Firefighter’s Retirement Plan, is not reflected in this document because the resources of those
funds are not available to support the City of Jefferson’s own programs.
Changes in Fund Balances
Capital Self Special Trust &
Changes in Fund Balance General Enterprise Improvements Insurance Revenue Agency TOTAL
Estimated Beginning Balance
$5,561,635 $60,665,537 $4,941,337 $1,029,816 $7,094,837 $1 $79,293,163
Revenues
$29,481,842 $14,912,439 $4,691,500 $406,434 $7,559,564 $35,540 $57,087,319
Expenditures
$29,476,631 $17,129,584 $4,691,500 $406,434 $7,865,697 $35,540 $59,605,386
Reserve Amounts (Est.)
$0 $0 $0 $0 $0 $0 $0
$29,476,631 $17,129,584 $4,691,500 $406,434 $7,865,697 $35,540 $59,605,386
Estimated Ending Fund Balance
$5,566,846 $58,448,392 $4,941,337 $1,029,816 $6,788,704 $1 $76,775,096
Net Increase (Decrease) in Fund Balance $5,211 ($2,217,145) $0 $0 ($306,133) $0 ($2,518,067)
Less:
Reserve for Inventory
($271,863) $0 $0 $0 $0 $0 ($271,863)
Reserve for Prepaid
($10,510) $0 $0 $0 $0 $0 ($10,510)
Encumbrances
($113,200) $0 $0 $0 $0 $0 ($113,200)
Restricted Funds
($193,967) ($2,818,846) $0 $0 $0 $0 ($3,012,813)
Capital Contributions
$0 ($48,893,581) $0 $0 $0 $0 ($48,893,581)
Unrestricted Fund Balance $4,977,306 $6,735,965 $4,941,337 $1,029,816 $6,788,704 $1 $24,473,129
Unrestricted Fund Balance as a
Percentage of Originally Adopted
Expenditures
16.89% 39.32% 105.33% 253% 86.31% 0%
% of Change in Fund Balance Before
Adjustments for Reserves
0.09% -3.65% 0.00% 0.00% -4.31% 0.00%
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A review of the Changes in Fund Balance Schedule shows the General Fund unrestricted
balance as a percent of the originally adopted budget falls slightly below the 17% established
per the City’s Financial Policy Guidelines. The City will be monitoring the actual revenues
received by the City in FY15. Expenditure decisions will be made based on the results of the
monitoring.
The Enterprise Fund category includes two Divisions, the Airport and Transit Divisions, that
historically are subsidized with General Funds. The City‘s intention is to continue to provide the
services the two Divisions offer along with efforts to provide the services in the most efficient
and economical manner. The remaining two Divisions in the Enterprise Fund category, Parking
Division and WasteWater Division, are fiscally sound. The Parking and WasteWater Divisions are
both operating on the revenue generated by the Divisions.
The budget for the Capital Improvement Tax (CIP) Funds approve the expenditures based on
the estimated revenue the CIP Fund is expected to receive from the Sales Tax revenue sources.
Each fiscal year the City reviews the actual revenues received and reviews the project s
requested to ensure the expenditures do not exceed the actual revenue for the fiscal year.
The City is expecting no change in the Self Insurance Fund during FY15.
The Special Revenue Fund category includes seven funds: the Parks Fund, JC Veterans Plaz a
Trust Fund, Police Training Fund, Lodging Tax Fund, City Hall Trust Fund, USS JC Submarine
Trust, and Woodland Cemetery Trust Fund. The Parks Fund is the largest fund and does not
require any subsidies from another fund. The Charges for Services and the Sales Tax allocated
to the Parks Fund is sufficient revenue for operation.
The Trust and Agency Fund Category includes one fund, the Tax Increment Financing Fund. This
fund was set up as a clearing account with no expectation for the fund balance to grow.
A review of the percent of change in the fund balance before adjustment for reserves shows
there are no significant changes expected for any of the fund categories.
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COMBINED REVENUES BY TYPE
Capital Self Special Trust &
Revenue Source General Enterprise Improvements Insurance Revenue Agency TOTAL
Sales & Other User Taxes $9,772,509 $0 $4,700,000 $0 $4,546,144 $0 $19,018,653
Intergovernmental Taxes $2,130,000 $0 $0 $0 $0 $0 $2,130,000
Other Taxes $120,000 $0 $0 $0 $0 $0 $120,000
Franchise & Utility Tax $7,225,000 $0 $0 $0 $0 $0 $7,225,000
Lodging Tax $0 $0 $0 $0 $1,100,000 $0 $1,100,000
Property Tax $5,249,399 $0 $0 $0 $0 $0 $5,249,399
Intergovernmental $574,410 $1,110,263 $0 $0 $0 $27,540 $1,712,213
Charges for Services $2,448,744 $10,929,503 $0 $44,322 $1,676,970 $0 $15,099,539
Fees Licenses & Permits $658,300 $39,000 $0 $0 $0 $0 $697,300
Fines & Forfeitures $992,380 $120,000 $0 $0 $10,000 $0 $1,122,380
Contributions Donations $112,000 $0 $0 $0 $0 $0 $112,000
Other Operating Revenue $60,000 $53,254 $0 $70,000 $36,350 $0 $219,604
Interest Income $90,000 $1,173,000 $0 $24,000 $127,700 $0 $1,414,700
Other non-Operating Revenue $25,000 $0 $0 $0 $4,000 $0 $29,000
Transfer In $24,100 $1,487,419 $0 $268,112 $0 $8,000 $1,787,631
Carry Over Surplus ($5,211) $2,217,145 ($8,500) $0 $364,533 $0 $2,567,967
Total Revenue $29,476,631 $17,129,584 $4,691,500 $406,434 $7,865,697 $35,540 $59,605,386
A review of the Combined Revenue By Type Schedule reveals the operation of the City relies
heavily on Sales & Other User Taxes, Intergovernmental Taxes, and Property Taxes. The
General Fund Charges for Services includes an internal billing to Departments and Divisions that
are supported by user fees. The FY15 General Fund Budget was develped with the anticipation
of expending all revenues received with a -$5,211 Carry Over Surplus.
The schedule shows the Enterprise Funds rely heavily on Charges for Servcies from the services
provided with the anticipating a $2,217,145 Carry Over Surplus.
The schedule shows the budget for the Capital Projects Fund relies heavily on sales tax revenue.
The Department of Parks, Recreation, and Forestry is the largest Special Revenue funded
Department. This Department relies heavily on the revenue from sales tax and charges for the
recreational programs/services provided. The Parks Fund is fiscally sound.
There is one fund represented under the Trust and Agency Fund category. That is the Tax
Increment Financing Fund (TIF). The TIF Fund is a clearing account and is not expect to build a
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fund balance in the future. The revenue that is generated by the approved projects will be
expended to the appropriate receiver of funds.
REVIEW OF FUNDS
All Funds Total Revenue All Funds Total Expenditures
FY14 FY15 FY14 FY15
Revenue Source Budget Adopted Expense Category Budget Adopted
Sales & Other User Taxes $18,978,464 $19,018,653 Personnel Services $30,576,974 $30,779,839
Intergovernmental Taxes $2,080,000 $2,130,000 Material & Supplies $2,993,700 $2,965,415
Other Taxes $120,000 $120,000 Contractual Services $4,411,875 $4,674,910
Franchise & Utility Tax $7,040,000 $7,225,000 Repairs & Maintenance $2,553,970 $2,725,163
Lodging Tax $1,017,000 $1,100,000 Utilities $1,844,417 $2,066,050
Property Tax $5,209,000 $5,249,399 Other Operating $117,000 $349,751
Intergovernmental $1,769,952 $1,712,213 Capital Projects $15,683,000 $6,991,500
Charges for Services $14,327,241 $15,099,540 Capital Purchases $1,608,659 $1,427,400
Fees Licenses & Permits $749,600 $697,300 Transfers Out $2,011,380 $2,399,358
Fines & Forfeitures $1,174,980 $1,122,380 Debt Service $4,790,867 $5,226,000
Contributions Donations $115,000 $112,000
Other Operating Revenue $200,954 $219,604 Total Expenditures $66,591,842 $59,605,386
Interest Income $1,702,659 $1,414,700
Other non-Operating Revenue $205,160 $29,000
Transfer In $871,280 $1,787,631
Carry Over Surplus $11,030,552 $2,567,966
Total Revenue $66,591,842 $59,605,386
For the City as a whole, the largest revenue source is Sales & Other User Taxes, followed by
Charges for Services, Franchise & Utility Taxes, and Intergovernmental Taxes. It is important to
note the Charges for Services do include assessments to funds that are fiscally supported by a
funding source other than the General Fund.
For the City as a whole, the largest expenditure category is the Personnel Services expenditure
category followed by the Capital Projects expenditure category. Staffing levels are reviewed on
an on-going basis. Capital Projects expenditures are budgeted on anticipated revenue
projections. The approval of projects depends on the actual revenues received compared to
the budgeted amounts throughout the fiscal year.
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FIVE YEAR GENERAL FUND MODEL
The City of Jefferson uses a five year financial model for long range financial planning. The use
of the model helps predict financial outcomes for a variety of different budgeting scenarios.
The five year model includes both revenues and expenditures by category for General Fund
departments. During the budget process the model is presented to the City Council for
discussion and budgetary direction. The model changes regularly as new information becomes
available. This table is a condensed version of the model presented near the end of the FY15
budget process. The model illustrates the projected General Fund balance through FY19 based
on projected revenues, anticipated FY 15 budget levels, and a number of assumptions of future
growth rates.
2013 2014 2015 2016 2017 2018 2019
Five Year General Fund Model Actual Adopted Proposed Projected Projected Projected Projected
Est. Beginning Fund Balance $5,246,606 $5,534,522 $5,561,635 $5,566,847 $4,625,336 $3,906,950 $3,437,145
Revenues $30,838,132 $28,714,915 $29,481,842 $30,159,925 $30,853,603 $31,563,236 $32,289,190
Less: Expenditures $30,550,217 $28,687,801 $29,476,631 $31,101,435 $31,571,989 $32,033,041 $32,585,428
Ending Fund Balance $5,534,522 $5,561,635 $5,566,846 $4,625,336 $3,906,950 $3,437,145 $3,140,908
Less: Reserve for Inventory ($271,863) ($271,863) ($271,863) ($271,863) ($271,863) ($271,863) ($271,863)
Less: Reserve for Prepaids ($10,510) ($10,510) ($10,510) ($10,510) ($10,510) ($10,510) ($10,510)
Less: Encumbrances ($113,200) ($113,200) ($113,200) ($113,200) ($113,200) ($113,200) ($113,200)
Less: Reserve for
Capital/Vehicle/Equipment $0 $0 $0 $0 $0 $0 $0
Less: Reserve for Restricted Funds ($193,967) ($193,967) ($193,967) ($193,967) ($193,967) ($193,967) ($193,967)
Unrestricted Fund Balance $4,944,982 $4,972,095 $4,977,306 $4,035,796 $3,317,410 $2,847,605 $2,551,368
Unrestricted Fund Balance as a Percentage
of Originally Adopted Expenditures 15.85% 17.33% 16.89% 12.98% 10.51% 8.89% 7.83%
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City Wide Proposed Full Time Equivalents (FTE)
FTE’s are positions or employees that are expressed as a ratio of hours worked. One FTE is
assumed to work 2,080 hours per year. Assistant fire chiefs are assumed to work 2912 hours
while the firefighters are assumed to work 2958.54 hours.
FTE By Department
Full Time Equivalents (FTE)
Budget Budget Budget
Organizational Unit/Job Title FY13 FY14 FY15
Mayor and City Council
Elected - City Councilman 10 10 10
Elected - Mayor 1 1 1
Totals - Elected Positions 11 11 11
Office of City Clerk
Administrative Assistant 0.33 0.33 0.33
City Clerk 1 1 1
Total-Full Time 1.33 1.33 1.33
Total-Part-Time 0 0 0
Office of City Administrator
Administrative Assistant 1 1 1
City Administrator 1 1 1
Communications Manager 1 1 0
Total-Full Time 3 3 2
Total-Part-Time 0 0 0
Office of City Counselor
Administrative Assistant 0.34 0.34 0.34
Associate City Counselor 1 1 1
City Counselor 1 1 1
Paralegal 1 1 1
Total-Full Time 3.34 3.34 3.34
Total-Part-Time 0 0 0
Municipal Court
Administrative Assistant 0.33 0.33 0.33
Deputy Court Clerk 1 1 1
Municipal Court Coordinator 1 1 1
Part-time Municipal Judge 1 1 1
Part-time Clerk 1 1 1
Part-time Bailiff 1 1 1
Elected - Municipal Judge 1 1 1
Elected - Prosecuting Attorney 1 1 1
Total-Full Time 2.33 2.33 2.33
Total-Part-Time 5 5 5
30
Full Time Equivalents (FTE) Con’t
Budget Budget Budget
Organizational Unit/Job Title FY13 FY14 FY15
Human Resources Department
Administrative Assistant 1 1 0
Director of Human Resources 1 1 1
Human Resources Specialist 1 1 1
Senior Accounting Technician 0 0 1
Part-time w/Benefits Human Resources Assistant 1 1 1
Total-Full Time 3 3 3
Total-Part-Time 1 1 1
Finance Department
Accounting Technician 2 2 2
Administrative Assistant 1 1 1
Auditor 1 1 1
Chief Accountant 1 1 1
Customer Service Rep 2 2 2
Director of Finance 1 1 0
Purchasing Agent 1 1 1
Purchasing Assistant 1 1 1
Senior Accountant 1 1 1
Senior Accounting Technician 2 2 1
Part-time Building Service Worker 1 1 1
Total-Full Time 13 13 11
Total-Part-Time 1 1 1
Information Technology Services Department
Director of Finance & Information Technology System 0 0 1
GIS Manager 1 1 1
GIS Specialist I 1 1 1
GIS Specialist II 1 1 1
Information Systems Director 1 1 0
Information Systems Support Specialist 2 2 2
ITS Manager 0 0 1
Systems Analyst 3.25 3.25 2.25
Total-Full Time 9.25 9.25 9.25
Total-Part-Time 0 0 0
Police Department
Administrative Assistant 1 1 1
Administrative Technician 1 1 1
Animal Control Officer 3 3 3
Animal Control Section Supervisor 1 1 1
Building Service Worker 1 1 1
Communications Operator 17 17 17
Communications Supervisor 3 3 3
Evidence Technician 1 1 1
Fiscal Affairs Technician 1 1 1
MSAG/Records Supervisor 1 1 0
31
Full Time Equivalents (FTE) Con’t
Budget Budget Budget
Organizational Unit/Job Title FY13 FY14 FY15
Police Captain 3 3 3
Police Chief 1 1 1
Police Information Clerk 4 4 3
Police Lieutenant 5 5 5
Police Maintenance Worker 1 1 1
Police Officer I, II, III* 71 71 70
Police Sergeant 9 9 9
Senior Animal Control Officer 1 1 1
Systems Analyst 0.75 0.75 0.75
Veterinarian 1 1 1
Veterinarian Assistant 2 2 2
Part-time Communications Operator 0 0 2
Part-time Police Information Clerk 5 5 2
Total-Full Time 128.75 128.75 125.75
Total-Part-Time 5 5 4
Fire Department
Administrative Assistant 1 1 1
Assistant Fire Chief 3 3 3
Fire Captain 21 21 21
Fire Chief 1 1 1
Fire Driver Engineer 24 24 24
Fire Fighter 24 24 22
Fire Training Officer 1 1 0
Public Fire Education Officer 1 1 1
Part-time Office Assistant 1 1 0
Total-Full Time 76 76 73
Total-Part-Time 1 1 0
Department of Planning & Protective Services - Administration
Administrative Assistant 1 1 1
Administrative Technician 1 1 1
Customer Service Representative 1 1 1
Director-Planning & Protective Services 1 1 1
Total-Full Time 4 4 4
Total-Part-Time 0 0 0
Department of Planning & Protective Services - Planning
Senior Planner 1 1 1
Part-time Planning Technician 1 1 1
Part-time Planning Clerk 1 1 0
Total-Full Time 1 1 1
Total-Part-Time 2 2 1
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Full Time Equivalents (FTE) Con’t
Budget Budget Budget
Organizational Unit/Job Title FY13 FY14 FY15
Planning & Protective Services - Metropolitan Planning
Planner I 1 1 1
Senior Planner 1 1 1
Total-Full Time 2 2 2
Total-Part-Time 0 0 0
Department of Planning and Protective Services - Redevelopment & Grants
Administrative Technician 1 0 0
Neighborhood Services Coordinator 1 1 1
Neighborhood Services Specialist 0 0.5 0.5
Total-Full Time 2 1.5 1.5
Total-Part-Time 0 0 0
Department of Planning and Protective Services -Entitlement Grants
Neighborhood Services Specialist 0 0.5 0.5
Part-time Grant Assistant 1 1 1
Total-Full Time 0 0.5 0.5
Total-Part-Time 1 1 1
Planning & Protective Services - Environmental Health Services
Environmental Health Services Manager 1 1 1
Environmental Health Specialist 1 1 2
Part-time Environmental Health Technician 0 0 1
Part-time Mosquito Control Technician 1 1 0
Part-time Weed Inspector 1 1 0
Part-time Neighbor Support Technician 3 3 0
Total-Full Time 2 2 3
Total-Part-Time 5 5 1
Planning & Protective Services - Property Maintenance/Code Enforcement
Environmental Health Specialist 0 0 2
Senior Housing Inspector 0 0 1
Part-time Neighborhood Support Technician 0 0 2
Total-Full Time 0 0 3
Total-Part-Time 0 0 2
Department of Planning and Protective Services - Building Regulation
Building Official 1 1 1
Building Inspector 1 1 0
Building Inspector I, II* 0 0 3
Electrical Inspector 1 1 0
Environmental Health Specialist 3 3 0
Plumbing Inspector 1 1 0
Senior Housing Inspector 1 1 0
Total-Full Time 8 8 4
Total-Part-Time 0 0 0
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Full Time Equivalents (FTE) Con’t
Budget Budget Budget
Organizational Unit/Job Title FY13 FY14 FY15
Department of Public Works-Administration
Administrative Assistant 2 2 2
Director of Public Works 1 1 1
Total-Full Time 3 3 3
Total-Part-Time 0 0 0
Department of Public Works - Central Maintenance
Administrative Technician 1 1 0
Central Maintenance Supervisor 1 1 1
Mechanic 4 4 4
Mechanic Supervisor 1 1 1
Parts Clerk 1 1 1
Part-time Administrative Technician 0 0 1
Seasonal Employee 0 0 1
Total-Full Time 8 8 7
Total-Part-Time 0 0 2
Department of Public Works-Engineering
Administrative Technician 1 1 1
City Engineer 1 1 1
Civil Engineer I, II* 4 4 3
Construction Inspector 2 2 2
Engineering Designer 1 1 0
Engineering Inspection Supervisor 1 1 1
Engineering Supervisor 1 1 0
Engineering Survey Technician 1 1 1
Plan Reviewer 1 1 1
Registered Land Surveyor 1 1 1
Part-time Survey Assistant 3 3 0
Total-Full Time 14 14 11
Total-Part-Time 3 3 0
Department of Public Works - Streets
Construction Inspector 1 1 1
Operations Division Director 0.5 0.5 0.5
Street Maintenance - Senior Worker, Worker, Trainee* 15 15 13
Street Maintenance Crew Leader 5 5 5
Street Superintendent 1 1 1
Street Supervisor 2 2 2
Traffic Signal Tech 1 1 1
Part-time Maintenance Assistant 10 10 0
Seasonal Employee 0 0 5
Total-Full Time 25.5 25.5 23.5
Total-Part-Time 10 10 5
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Full Time Equivalents (FTE) Con’t
Budget Budget Budget
Organizational Unit/Job Title FY13 FY14 FY15
Public Works - Airport
Airport Supervisor 1 1 1
Senior Airport Maintenance Worker 1 1 1
Seasonal Employee 0 0 1
Total-Full Time 2 2 2
Total-Part-Time 0 0 1
Department of Public Works - Parking
Assistant Parking Supervisor 1 1 1
Operations Division Director 0.5 0.5 0.5
Parking Attendant 2 2 0
Parking Division Supervisor 1 1 1
Parking Enforcement - Senior Officer, Officer* 2 2 2
Parking Maintenance - Senior Worker, Worker, Trainee* 1 1 3
Part-time w/Benefits Maintenance Assistant 1 1 0
Seasonal Employee 0 0 3
Total-Full Time 7.5 7.5 7.5
Total-Part-Time 1 1 3
Department of Public Works - Transit
Administrative Assistant 1 1 1
Bus Driver 19 19 19
Transit Communications Operator 2 2 2
Transit Division Director 1 1 1
Transit Operations Assistant 1 1 1
Transit Operations Supervisor 1 1 1
Part-time w/Benefits Bus Driver/Service Worker 4 2 2
Part-time Bus Driver 2 2 1
Part-time Service Worker 1 1 1
Total-Full Time 25 25 25
Total-Part-Time 7 5 4
Department of Public Works - Wastewater
Administrative Technician 1 1 1
Collection System Superintendent 1 1 1
Controls and Instrumentation Technician 1 1 1
Electrician 1 1 1
Engineering Designer 1 1 1
Lab Technician I 1 1 1
Laboratory Analyst 1 1 1
Pumping System Mechanic 4 4 4
Utility Crew Supervisor 3 3 3
Utility Maintenance Crew Leader 7 7 7
Utility Maintenance Trainee 7 7 7
35
Full Time Equivalents (FTE) Con’t
Budget Budget Budget
Organizational Unit/Job Title FY13 FY14 FY15
Wastewater Division Director 1 1 1
Wastewater Maintenance Supervisor 1 1 1
Wastewater Treatment Plant Manager 1 1 1
WWTP Operator I 2 2 2
WWTP Operator II 1 1 1
WWTP Supervisor 1 1 1
Part-time Construction Inspector 0 0 1
Part-time Maintenance Assistant 4 4 0
Seasonal Employee 0 0 2
Total-Full Time 35 35 35
Total-Part-Time 4 4 3
Department of Parks, Recreation, and Forestry
Administrative Assistant 1 1 1
Administrative Technician 1 1 1
Customer Service Rep 1 1 1
Deputy Director of Parks & Recreation 0 1 1
Director of Parks & Recreation 1 1 1
Electrician 1 1 1
Fiscal Affairs Technician 1 1 1
General Rec Services Div Director 1 1 1
Mechanic 2 2 2
Park Resources Division Director 1 1 1
Parks and Landscape Planner 1 1 1
Parks Maintenance Crew Leader 4 4 4
Parks Maintenance Worker, Senior, Trainee 19 19 19
Parks Resource Supervisor 3 3 3
Planner 1 1 1
Recreation Facilities Division Director 1 1 1
Recreation Program Specialist 2 2 2
Recreation Program Supervisor 5 5 5
Athletic Field Maintenance Assistant 1 1 1
Ellis-Porter Swimming Pool 30 30 30
Golf Course Clubhouse 17 17 17
Ice Arena 49 49 49
Memorial Swimming Pool 45 45 45
Park Maintenance 16 16 16
Part Maintenance 1 1 1
PT-Benefits - Golf Course Clubhouse 1 1 1
Recreation 153 153 153
Total-Full Time 46 47 47
Total-Part-Time 313 313 313
Total Full-time Positions 425 426 411
Total Part-time and Elected Positions 370 368 358
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FTE By Fund
FY13 FY14 FY15
Fund
General Fund-Full Time 309.5 309.5 294.5
General Fund-Part-Time 45 45 24
Enterprise/Airport-Full Time 2 2 2
Enterprise/Airport-Part-Time 0 0 1
Enterprise/Parking-Full Time 7.5 7.5 7.5
Enterprise/Parking-Part-Time 1 1 3
Enterprise/Transit-Full Time 25 25 25
Enterprise/Transit-Part Time 7 5 4
Enterprise/WW-Full Time 35 35 35
Enterprise/WW-Part Time 4 4 3
Special/Parks-Full Time 46 47 47
Special/Parks-Part Time 313 313 313
Full Time Total 425 426 411
Part-time Total 370 368 358
A summary of variances can be found in Section 5: General Fund Overview on the table titled
“Full Time Equivalents (FTE) by Department” and in the individual Department summaries.
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Organizational Policies and Procedures
Summary of Significant Accounting Policies
The accounting and reporting policies of the City conform to Generally Accepted Accounting
Principles (GAAP) applicable to local governments. The following represent the more significant
accounting and reporting policies and practices of the City.
Basis of Presentation
The accounts of the City are organized on the basis of funds and account groups, each of which
is considered a separate accounting entity. The following fund types and account groups are
used by the City.
Governmental Fund Types
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.
Special Revenue Funds are used to account for revenue sources that are legally restricted to
expenditures for specific purposes (not including major capital projects).
The Capital Improvement Tax Fund accounts for the acquisition of capital assets or
construction of major capital projects not being financed by Proprietary Funds and Trust Funds.
Proprietary Fund Types
The Enterprise Funds are used to account for operations which provide a service to the general
public and are financed by user charges from such services; or where the City has decided that
periodic determination of net income is appropriate for accountability purposes.
The Internal Service Funds are used to account for the financing of goods or services provided
by one department to the other departments of the City on a cost-reimbursement basis.
Fiduciary Fund Types
The Fiduciary Fund types account for assets held in trust by the City for others.
Account Groups
The General Fixed Assets Account Group is established to account for all fixed assets of the City
other than those accounted for in the Proprietary Fund Types.
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The General Long-Term Debt Account Group is established to account for all long-term
indebtedness of the City except that account for in the Proprietary Fund Types.
Basis of Accounting
The government-wide financial statements are reported using the economic resources
measurement focus and the accrual basis of accounting, as are the Proprietary Fund and
Fiduciary Fund financial statements. Revenues are recorded when earned and expenses are
recorded when a liability is incurred, regardless of the timing of cash flows. Property taxes are
recognized as revenues in the year for which they are levied. Grants and similar items are
recognized as revenue as soon as all eligibility requirements imposed by the provider have been
met.
Governmental Fund financial statements are reported using the current financial resources
measurement focus and the modified accrual basis of accounting. Under the modified basis of
accounting revenues are recognized when susceptible to accrual (i.e., when they are
“measurable and available”).
Property taxes, sales taxes, franchise taxes, other taxes, licenses, grants, interest and special
assessments are susceptible to accrual. Other receipts and taxes become measurable and
available when cash is received by the City and are recognized as revenue at that time.
Cash and Cash Equivalents
The City’s cash and cash equivalents are considered to be cash on hand, demand deposits,
amounts invested in overnight repurchase agreements, and investments with a maturity date
of 90 days or less.
Cash resources of all City individual funds are combined to form a pool which is invested in
overnight repurchase agreements which are carried at cost, which approximates fair value.
Other Taxes and Revenues
Licenses, fees, fines, forfeitures and other revenues are generally not susceptible to accrual and
are recorded when received in cash.
Recognized state shared taxes, such as motor, gas and liquor taxes, represent payments
received during the current fiscal period.
Federal and state grant aid is reported as revenue when the related reimbursable expenditures
are incurred. Charges for services are generally susceptible to accrual and are recorded as
revenue when earned.
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Inventory and Prepaid Items
Inventory is valued at cost using the first-in, first-out method. Inventories consist of gasoline,
vehicle parts and accessories for the transit system and City vehicles.
Certain payments to vendors reflect costs applicable to future accounting periods and are
recorded as prepaid items.
Restricted Assets
Certain assets of the Wastewater Division Fund are set aside and restricted by bond covenants
as security for payment of debt service costs on outstanding bonds, for replacement reserves,
for contingencies and for the periodic accumulation of funds to pay semi-annual bond interest
and annual principal due during the next fiscal year.
Capital Assets
Capital Assets, which include property, plant, equipment, and infrastructure are reported in the
applicable governmental or business-type activities columns in the government-wide financial
statements. Capital assets are defined by the City Finance Director as assets with an estimated
useful life in excess of one year with a threshold of $10,000.
Capital assets for all fund types are recorded at cost or estimated historical cost where cost
could not be determined from available records. Donated capital assets are recorded at their
estimated fair value at the date of donation. The cost of normal maintenance and repairs that
do not add to the value of the asset or materially extend the assets life are charged to
operations as they occur and are not included in the capital assets. Renewals and betterment
are capitalized over the remaining useful life of the related capital assets, as applicable.
Property, plant and equipment are depreciated using the straight line method over the
following estimated useful lives:
Buildings 10-50 years
Improvements other than buildings 7-10 years
Wastewater plan and system 40-50 years
Machinery and equipment 3-20 years
Furniture and fixtures 5-10 years
Motor Vehicles 2-15 years
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Infrastructure:
Streets and stormwater drainage 35 years
Sidewalks and trails 30 years
Street lighting 30 years
Traffic signals 20 years
Compensated Absences
It is the City’s policy to permit employees to accumulate earned , but unused, vacation and sick
pay benefits. All vacation pay and certain sick incentive pay is accrued when incurred in the
government-wide and Proprietary Fund financial statements. A liability for these amounts is
reported in Governmental Funds only if they have matured, for example, as result of employee
resignations and retirements.
Budgetary Procedures
Prior to the beginning of the fiscal year, per the City Charter, the City Administrator is
responsible for preparing the annual operating and five year capital budgets for all City
operations and agencies for the Mayor’s review, consideration and recommendation to the City
Council. The process begins at the Department level in June and ends with adoption on or
before October 31 of each year. The Staff will meet with the Mayor and City Council prior to
budget preparation to get input from the Mayor and City Council on their budget priorities for
the upcoming year. In no event shall the total proposed expenditures exceed the estimated
revenues to be received. This process includes the opportunity for public input.
The Mayor’s Budget is presented by the Mayor to the City Council which begins the Budget
Committee’s review process. All ten City Council members attend budget meetings as the
“Budget Committee” to review and make any changes or recommendations during the annual
“budget season.” Public hearings are publicized, and then conducted to allow the public to
comment on the annual City Budget. The final budget, with any amendments is voted on
during Budget Committee meetings and is then voted on by the full City Council at a Regular
City Council meeting at the end of the annual budget season. The budget is subject to
amendment by the City Council during the entire process up to, and including, final passage of
the budget ordinance. The new budget year for the City of Jefferson begins November 1 each
year.
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The budget is prepared by fund, department and program. Department heads may make
transfers of appropriations within their departments. The legal level of budgetary control is at
the department level.
The City notifies the local media, posts an open meeting notice, and posts the budget meetings
on the City website stating: 1) the times and places where copies of the message and budget
are available for inspections by the general public; and 2) the time and place for a public
hearing on the budget.
Account Classifications for the City of Jefferson
Personnel Services: Control of expenditures in the area of personnel services is
provided through position control. No new positions may be created without the
approval of the City Administrator, Mayor, and City Council.
Materials and Supplies: The Materials and Supplies category shall include uniforms that
are purchased, office equipment and furniture, small tools, janitorial, fuel, and other
items consumed in performing the function of the department.
Contractual Services: Contractual Services are professional fees such as organizational
memberships, legal fees, auditing, testing, service and equipment rentals, and
maintenance and repair expenses incurred in the routine operation of the department.
Repairs and Maintenance: The Repairs and Maintenance category is for buildings,
vehicles, and equipment used in the delivery of service by the department.
Utilities: Utility expenditures are those incurred for gas, electric, phone, cell phones,
water and sewer.
Depreciation: The periodic expense of assets based on value and estimated life of the
capital assets.
Debt Service: This is the principal, interest and fiscal agent expenditures relating to
general obligation, revenue bonds, and certificates of participation as well as any lease
purchase type debt instruments.
Transfers Out: Transfers Out are used to provide resources on a program basis while
still maintaining fiscal integrity by fund source and type.
Capital Purchases: Capital Purchases category represents expenditure for items with an
expected life of over one year and a value over $10,000, with the exception of
infrastructure assets.
Capital Projects: Capital Projects category represents projects that purchase or
construct capital assets. Typically a capital project encompasses a purchase of land
and/or construction of a building or facility.
Other Non-Operating Other Non-Operating category represents expenses that are not
directly related to a fund’s primary service activities.
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Administration
No Capital Expenditure will be made unless:
It was specifically budgeted for in the adopted budget and City Administrator approved
the purchase in writing.
The City Council shall authorize the unbudgeted expenditure if the expenditure does
not dinimish the overall goal and objective of the Departments’ program for which
these funds are taken.
Reporting
The City’s Finance Department will provide timely reports of budget position to each
Department Director, the City Administrator, Mayor, and City Council. The City’s internal
accounting system provides the Department Directors and Staff direct and immediate access to
budget and financial information.
The City Council receives periodic (monthly) financial updates which are available to the public
on the City’s website.
Expenditure Projections and Analysis
The Finance Department will analyze the expenditures of each Department on a monthly basis
and inform each Department Director whose expenditures appear to be exceeding the
adopted budget. By the end of the seventh month of each budget year, the Finance
Department will notify all Department Directors whose budgets are likely to be exceeded. The
City Administrator, Mayor, and City Council shall also be notified. Each Department Director so
notified shall, within two weeks, inform the Finance Department and City Administrator of the
actions he/she will take to avoid exceeding the departmental budget.
Control of Budget Overruns
If during the budget year, the Finance Department determines that a Department’s
expenditures will exceed the approved budget, the Director of Finance or his/her designee
shall with the approval of the City Administrator prepare an adjustment to the budget. If the
Department’s expenditures are expected to exceed the approving budget a Budget
Amendment shall be prepared for submission to the Mayor and the City Council. In the event
of an emergency, the City Administrator may authorize expenditure by a Department which is
in an “overrun” situation.
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Summary
The Department Directors shall be held responsible and accountable for the expenditures of
his/her department. The Finance Department, through timely reports and analysis, keep
Department Directors and elected officials informed of any possible budget problems. A
Department shall not exceed its approved budget without authorization from the City
Administrator.
CASH MANAGEMENT PROCEDURES
Cash resources of all City individual funds are combined to form a pool which is invested in
overnight repurchase agreements which are carried at cost, which approximates fair value.
Missouri law and the City’s investment policy allow the Director of Finance and Information
Technology to invest in U.S. Treasury obligations, U.S. Government Agency securities and
instrumentalities of government sponsored corporations, repurchase agreements, certificates
of deposit, Missouri local government investment pools and full faith and credit obligations of
the United States, the state of Missouri or any Missouri local government unit. Such
investments are stated at fair value. Fair values for investments for the City, as well as it’s
component unit, are determined by closing market prices at fiscal year-end as reported by the
custodian.
Interest earned as a result of pooling is distributed to the appropriate funds based upon the
month-end balances of cash and marketable securities of each fund.
DEBT MANAGEMENT POLICY
The City may issue general obligation bonds, revenue bonds, special obligation bonds, and
short-term notes and leases in accordance with applicable laws. The City may issue refunding
bonds for the purpose of refunding, extending or unifying the whole or any part of its valid
outstanding revenue bonds. The City will limit long-term debt to only those capital projects that
cannot be financed from current revenue or other available sources and are a high priority of
the City Council.
The City will follow a policy of full disclosure on every financial report and bond prospectus.
When the City finances capital projects by issuing bonds, it will repay the bonds within a period
not to exceed the expected useful life of the projects.
The City will manage its budget and financial affairs in such a way so as to ensure continued
high bond ratings.
Bonds shall be issued in accordance with Missouri and Federal law. Two sections of the
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Missouri Constitution address debt limits for the City. Article VI, Sections 26(b) and (c) of the
Missouri Constitution provides, with a vote of four-sevenths of qualified electors voting at a
general municipal election day, primary or general election day or two-thirds for all other
elections, a City may incur an indebtedness not to exceed in aggregate, 10 percent of the value
of taxable tangible property of the City, for any purposes authorized in the charter of the City or
by any general law of the State of Missouri. Article VI, Sections 26(d) and (e) of the Missouri
Constitution provides, with a vote of four-sevenths of qualified electors voting at a general
municipal election day, primary or general election day or two-thirds for all other elections, a
city may become indebted an additional10 percent of the value of taxable tangible property of
the City for lawful purposes.
Industrial revenue bonds will be issued upon City Council approval and for purposes allowed in
Chapter 100 of the Revised Missouri Statutes.
Revenue bond issuance requires the City to set aside assets which are treated as restricted
assets to serve as security for the payment of debt service costs on outstanding revenue bonds,
for replacement reserves, for contingencies and for the periodic accumulation of funds to pay
semi-annual bond interest and annual principal due during the next fiscal year.
The City has available to it several economic development incentives. Some of those incentives
allow for the City to take on debt and the debt capacity may be affected by the use of those
incentives. Economic Development tools will be considered in accordance with this policy and
Chapter 25 Article XII of the City Code.
Refunding of Existing Debt
The City will consider undertaking a refunding when one or more of the following three
conditions exist:
1) The present value of all refunding costs, (including interest, call premium, bond
counsel, financial underwriter spread/discount and other issuance costs) is less than
the present value of the current interest. Net present value savings should
approximate a minimum of three percent (3%).
2) The City wishes to restructure debt service.
3) The City wishes to eliminate old bond covenants that may have become restrictive.
CAPITAL IMPROVEMENT PROJECTS (CIP)
BUDGET ADOPTION AND ADMINSITRATION POLICY
The following procedures will be followed in the preparation, adoption, administration, and
control of capital projects.
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Preparation and Adoption
The City mandates the annual review of a capital improvement plan and estimated
operating and maintenance costs of the proposed improvements. The plan is formally
adopted each year. This approach addresses legal requirements for public hearings on the
location, nature and extent of all projects.
Capital Expenditures
Capital expenditures are expenditures incurred through the acquisition or enhancement of
fixed assets, to the extent the expenditure exceeds $10,000 and has a useful life or can be
expected to extend the life in excess of one year.
Capital Project Financing
The City of Jefferson is authorized to issue General Obligation Bonds, Revenue Bonds, Special
Obligation Bonds, and short-term notes and leases in accordance with applicable laws.
In determining the type of bond to issue, the following factors are considered:
The direct and indirect beneficiaries of the project. A significantly large portion of
citizens should benefit from projects financed from General Obligation Bonds.
The time pattern of the stream of benefits generated by the project.
The revenues that may be raised by alternative types of user charges.
The cost-effectiveness of user chargers.
The effect of the proposed bond issue on the City’s ability to finance future
projects of equal or high priority.
The true interest cost of each type of bond.
The impact on the City’s financial condition and credit ratings.
General Obligation Bonds
The City is authorized to issue General Obligation Bonds. The City has no General Obligation
Bonds issued.
Revenue Bonds
The City is also authorized to issue Revenue Bonds. The City has issued Revenue Bonds to
finance projects for the Department of Public Works, WasteWater Division.
Revenue bond issuance requires the City to set aside assets which are treated as restricted
assets to serve as security for the payment of debt service costs on outstanding revenue
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bonds, for replacement reserves, for contingencies and for the periodic accumulations of
funds to pay bond interest and the principal due during the next fiscal year.
Adequate financial feasibility studies are performed for each project to provide
assurances as to the self-liquidating nature of the project or adequacy of dedicated
revenue sources.
Industrial Revenue Bonds
The City does issue industrial revenue bonds upon City Council approval and for purposes
allowed in Chapter 100 of the Revised Missouri Statutes.
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SECTION 4: Revenue Projections
Section 4 will present the City’s revenue projections. The following revenue projections
pages are prepared for revenue sources that represent the major source of revenue for the
General Fund, the Department of Parks, Recreation, and Forestry Park Fund, the Department
of Public Works Airport Division Fund, the Department of Public Works Parking Division Fund,
the Department of Public Works Transit Division Fund, and the Department of Public Works
Wastewater Division Fund.
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Revenue Projection Overview
The primary support for general services comes from diverse revenue sources such as current
property taxes, sales taxes, and franchise and utility taxes. Combined, these major revenue
sources comprise approximately 75 percent of all General Fund estimated revenues for FY15.
The balance of revenues is derived from user charges, fines and forfeitures, investment income,
intergovernmental tax revenues, and miscellaneous fees and charges.
Sales & Use
Taxes
33.153%
Intergovern
mental
Taxes
7.226%
Other Taxes
0.407%
Franchise &
Utility Tax
24.511%
Property
Taxes
17.809%
Intergovern
mental
1.949%
Charges for
Services
8.307%
Fees
Licenses &
Permits
2.233% Fines &
Forfeitures
3.367%
Contribution
Donations
0.380% Other
Operating
Revenues
0.204%
Interest
Income
0.305%
Other Non-
Operating
Revenue
0.085%
Transfers In
0.082%
Carry Over
Surplus
-0.018%
Revenues By Acct Classification-
FY15
Council Adopted Budget
General Fund Only
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The following revenue projection pages are prepared for revenue sources that represent the
major sources of revenue for the General Fund, the Department of Public Works WasteWater
Division Fund, the Department of Parks, Recreation, and Forestry Park Fund, the Department of
Public Works Transit Division Fund, and the Department of Public Works Parking Division Fund.
The General Fund revenue sources will be presented first, in order of highest to lowest revenue.
Each revenue page has five sections, which lists the account classification, legal authorization,
description, basis of revenue projection and the fund collection/distribution.
1. The Description section provides a brief explanation of the formula or established
schedule of fees.
2. The Basis of Revenue Projection section describes the logic and/or assumptions used to
arrive at the projected amounts and the history or trend analysis.
3. The Legal Authorization section will list either the State Statute and/or City Ordinance,
which allows the City to levy and receive the source of funds.
4. The Account Code section lists the specific line item that the receipt will be posted to in
the City’s general ledger accounting system.
5. The Fund Collection/Distribution section lists the most recent five years of actual
receipt activity in the account, plus an estimate/actual for the current fiscal year and the
upcoming budget year. In the case where a single revenue account is received in more
than one fund, all funds are listed by fund category and then totaled.
51
SALES TAX
Description:
The City imposes a total sales tax of 2% on all goods and services sold within the City limits. The
sales tax receipts are broken down into three funds as detailed below. The State of Missouri
receives the tax from the respective businesses and distributes the funds monthly to the City.
Basis of Projection & Analysis:
The FY15 budget sales tax revenue estimate was based on the average revenue receipts of the
last 36 months. The actual sales tax revenues for FY14 are expected to exceed the amount
budgeted for FY14. During the FY15 budget process, the City Council decided to remain
conservative with the FY15 sales tax revenue estimate for the budget.
Legal Authorization:
At the State level, the City sales tax is authorized by Missouri State Statutes, Chapters 94 and
144. At the State level, the 1/2% sales tax deposited to the Park Fund, is authorized by Missouri
State Statute 644.033.
At the City level, the City sales tax is authorized by Chapter 17, Article X – Sales Tax.
Account Code:
The City’s internal accounting system tracks the sales tax activity in account codes 10-100-
400010 (General Fund), 21-210-400010 (Park Fund), and 44-100-400010 (Capital Improvements
Fund).
Fund Collection/Distribution:
Collection/ General CIP Park Annual
Distribution Year Fund 1% Fund 1/2% Fund 1/2% Total Change
2009 Actual
$8,949,771
$4,331,852
$4,331,782
$17,613,405
-6.17%
2010 Actual
$9,327,157
$4,519,908
$4,518,100
$18,365,165
4.27%
2011 Actual
$9,690,676
$4,669,974
$4,667,453
$19,028,103
3.61%
2012 Actual
$9,657,608
$4,671,272
$4,664,400
$18,993,280
-0.18%
2013 Actual
$9,655,913
$4,664,580
$4,662,755
$18,983,248
-0.05%
2014 Budgeted
$9,640,000
$4,700,000
$4,638,464
$18,978,464
-0.03%
2014 Actual
$10,102,174
$4,877,931
$4,874,017
$19,854,122
4.61%
2015 Budget
$9,772,509
$4,700,000
$4,546,144
$19,018,653
-4.21%
52
UTILITY FRANCHISE FEES
Electric, Natural Gas, Telephone, and Cable
Description:
Electric: The City charges a license tax of 5.65% of the gross receipts derived from the sale of
the electric energy consumption within the City. The fee is collected by the utility company and
remitted to the City the following month.
Natural Gas: The City charges a license tax of 5.65% of the gross receipts derived from the sale
of natural gas for consumption in the City. The fee is collected by the utility company and
remitted to the City the following month.
Telephone: The City charges a license tax of 7% on the gross receipts derived from
telecommunication services provided to customers within the City. The fee is collected by the
telecommunication companies and is then remitted to the City.
Cable: The City charges a franchise fee of 5% of the gross receipts derived on all service
charges for customers subscribing to cable television service. Cable companies remit their fees
to the City.
Basis of Projection & Analysis:
For all fee categories, the City reviewed the remittance activity for the previous two years in
developing the revenue estimates for the FY15 budget.
After reviewing the revenue generated from the electric license tax and natural gas for the
previous two years, the FY15 budget estimate was adjusted downward. The downward
adjustment was made to be conservative. The Midwest experienced an extremely harsh winter
during FY14, which drove the customer usage of electric and natural gas up, resulting in a
higher tax remittance. The revenue generated by the electric utility license tax audits was
excluded when calculating the future revenue estimates.
The revenue generated from the telephone license tax for the past two fiscal years has been
trending downward, especially for cell phone usage. Some of the actual FY14 downward trend
in revenues was the result of a City audit of a cable/television company within the City. The
cable company was remitting the cable franchise fee with the telephone license tax. The
correct reporting of the cable franchise fee is expected to increase the revenue reported for the
cable franchise fee by approximately $80,000 annually and lowering the revenue reported for
telephone by the same amount. The revenue generated by the telephone license tax audits was
excluded when calculating the future revenue estimates. A review of the remittances for the
53
telephone license tax shows significant changes between FY11, FY12, and FY13. This was the
result of year end accounting entries.
The franchise fees collected for cable were increased. This increase was due to a City audit of a
cable company within the City. The company was submitting the cable franchise fee, but was
including the fee with the telephone license tax. The cable company began breaking out the
cable fee and remitting correctly, as a result the City was able to code the revenue to the
correct accounting code.
Legal Authorization:
At the State level, the City license tax fee for electric, natural gas, and telephone is authorized
by Missouri State Statute Chapter 94 - Taxation in Other Cities. The cable franchise fee is
authorized by the 2007 Video Services Providers Act.
At the City level, the City electric, natural gas, and telephone license tax fee is authorized by
Chapter 17, Article XI – Utility Tax.
Account Code:
The City’s internal accounting system tracks the license tax and franchise fee activity in account
codes 10-100-410020 (Electric), 10-100-410030 (Natural Gas), 10-100-410052 (Telephone), and
10-100-410060 (Cable).
Fund Collection/Distribution:
General Fund Revenue
Collection/
Distribution
Year Electric
Electric
Audit
Revenue
Natural
Gas Telephone
Telephone
Audit
Revenue Cable Total
Annual
Change
2009 Actual
$2,601,853 $0 $1,283,900
$2,207,608 $0 $393,879
$6,487,240
3.39%
2010 Actual
$2,962,935 $0 $1,111,252
$2,364,124 $1,692,409 $368,620
$8,499,340
31.02%
2011 Actual
$3,297,390 $0 $1,069,380
$3,008,253 $1,228,795 $349,230
$8,953,048
5.34%
2012 Actual
$3,632,700 $1,006 $911,630
$1,383,523 $1,162,564 $339,521
$7,430,944
-17.00%
2013 Actual
$3,158,869 $357,238 $946,627
$2,370,202 $0 $336,363
$7,169,299
-3.52%
2014 Budgeted
$3,220,000 $0 $925,000
$2,450,000 $0 $335,000
$6,930,000
-3.34%
2014 Estimated
$3,662,305 $0 $1,087,593
$2,216,492 $0 $400,556
$7,366,946
6.31%
2015 Budget
$3,580,000 $0 $990,000
$2,250,000 $0 $405,000
$7,225,000
-1.93%
54
CURRENT PROPERTY TAX
Description:
The assessment of real and personal property within the City limits is presented to the Board of
Equalization by the County Assessors for Cole and Callaway Counties on an annual basis. After
the assessed values have been reviewed by the Board of Equalization, the tax rate is presented
to the public and voted on by the City Council.
Property taxes are billed by November 1 following the levy date, due by December 31 and
considered delinquent on January 1. A lien is placed on the property as of March 1 if
delinquent taxes are not paid.
Per City Code, the City can only increase the property tax levy every other year.
Basis of Projection & Analysis:
Cole and Callaway County provided a preliminary assessment for FY15, calendar year 2014, of
property values. Overall the assessment did go up; however, the City realizes the City will not
collect all of the property taxes. The City lowered the estimated current property tax based on
this assumption.
Legal Authorization:
At the State level, the City property tax charges are authorized by Missouri State Statute
Chapter 94 and Chapter 137.
At the City level, the City property tax charges are authorized by Chapter 17, Article IX -
Property Tax.
Account Code:
The City’s internal accounting system tracks current property tax charges in account code 10-
100-420010.
55
Fund Collection/Distribution: Current Property Tax
Collection/ General Annual
Distribution Year Fund Change
2009 Actual
$4,303,670
22.07%
2010 Actual
$3,795,286
-11.81%
2011 Actual
$4,652,021
22.57%
2012 Actual
$4,571,039
-1.74%
2013 Actual
$4,574,811
0.08%
2014 Budgeted
$4,600,000
0.55%
2014 Estimated
$4,514,124
-1.87%
2015 Budget
$4,600,000
1.90%
STATISTICS:
Assessed Valuation Change
FY05, CY2004
Actual
$680,378,321
4.67%
FY06, CY2005
Actual
$729,057,151
7.15%
FY07, CY2006
Actual
$750,298,741
2.91%
FY08, CY2007
Actual
$800,195,971
6.65%
FY09, CY2008
Actual
$831,675,390
3.93%
FY10, CY2009
Actual
$849,601,629
2.16%
FY11, CY2010
Actual
$856,387,912
0.80%
FY12, CY2011
Actual
$847,270,415
-1.06%
FY13, CY2012
Actual
$848,387,415
0.13%
FY14, CY2013
Actual
$853,713,602
0.63%
Levy Rates: Operating
Rate
FY04, CY2003
0.7373
FY05, CY2004
0.7373
FY06, CY2005
0.576
FY07, CY2006
0.556
FY08, CY2007
0.5553
FY09, CY2008
0.6353
FY10, CY2009
0.5561
FY11, CY2010
0.5561
FY12, CY2011
0.5561
FY13, CY2012
0.5561
FY14, CY2013
0.5561
NOTE: “CY” represents calendar year
Source: County Clerk's Office/County Assessor
56
GASOLINE TAX
Description:
The City receives a portion of the voter approved state gasoline tax collected which funds
construction and maintenance of streets/highways. The tax is based on the gallons of gasoline
consumed. The gasoline tax remittance fluctuates with the consumption.
Basis of Projection & Analysis:
The City estimates are based on a close analysis of gasoline usage projections. Price of gasoline
is going to be either flat or slightly lower over the next twelve months. The City has no way of
knowing how the consumers will react to this change. This resulted in no change in the
estimated revenues from FY14 to FY15.
Legal Authorization:
At the State level, the City’s gasoline tax is authorized in the Missouri Constitution, Article IV
and Missouri State Statute Chapter 142.
Account Code:
The City’s internal accounting system tracks the gasoline tax in account code 10-100-403010.
Fund Collection/Distribution: Gasoline Tax
Collection/
Distribution
Year
General
Fund
Annual
Change
2009 Actual
$1,095,463
-2.48%
2010 Actual
$1,116,841
1.95%
2011 Actual
$1,092,169
-2.21%
2012 Actual
$1,096,851
0.43%
2013 Actual
$1,091,729
-0.47%
2014 Budgeted
$1,100,000
0.76%
2014 Estimated
$1,103,331
0.30%
2015 Budget
$1,100,000
-0.30%
57
POLICE FINES – TRAFFIC
Description:
Police fines - traffic revenue is generated as a result of an offense or a misdemeanor charge for
an unlawful act.
Basis of Projection & Analysis:
The FY15 revenue budget estimate was reduced from the FY14 revenue budget figure. The
estimated Police Fine revenue for FY14 is expected to fall below the FY14 budgeted amount. A
review of the actual revenue figures for FY12 and FY13 reveal the budgeted amount for FY15 is
a more accurate estimate than the FY14 estimate. There has been no change in the process,
laws, or staffing levels that would justify not considering the actual revenues for FY12 and FY13
for the FY15 revenue estimate.
Legal Authorization:
At the State level, the City’s police fines are authorized by Missouri Constitution, Article VI, and
Section 19.
At the City level, police fines are authorized in Chapter 1, Section 1-13. General penalty;
continuing violations.
Account Code:
The City’s internal accounting system tracks the police fines -traffic revenue in account code 10-
100-460030.
Fund Collection/Distribution: Police Fines - Traffic
Collection/
Distribution
Year
General
Fund
Annual
Change
2009 Actual $645,128 0.63%
2010 Actual $563,713 -12.62%
2011 Actual $709,870 25.93%
2012 Actual $835,085 17.64%
2013 Actual $836,636 0.19%
2014 Budgeted $850,000 1.60%
2014 Estimated $844,869 -0.60%
2015 Budget $835,000 -1.17%
58
ROAD AND BRIDGE TAX
Description:
Missouri Revised Statutes requires First Class Counties to distribute to municipalities within the
county a pro rata share of the road and bridge tax collected. The County transfers the City’s
share of this tax directly to the City. The Council designates the amount it receives from the
County Road and Bridge Tax funds for road and bridge improvements.
Basis of Projection & Analysis:
The Road and Bridge Tax is based on the property tax rate. Cole County is obligated to
reimburse the City 25% of the property tax that is collected. The City bases the fiscal year
revenue estimate on the estimate Cole County sends to the City and on the property tax trends.
Legal Authorization:
At the State level, the Road and Bridge tax is authorized by Missouri State Statute Chapter
137.555.
The City Code does not address the receipt of the tax. The tax distribution is authorized by the
Missouri Statute.
Account Code:
The City’s internal accounting system tracks the Road and Bridge tax in account code 10-100-
430080.
Fund Collection/Distribution: Road and Bridge Tax
Collection/
Distribution
Year
General
Fund
Annual
Change
2009 Actual
$686,164 12.05%
2010 Actual
$687,508 0.20%
2011 Actual
$710,615 3.36%
2012 Actual
$694,425 -2.28%
2013 Actual
$568,616 -18.12%
2014 Budgeted
$550,000 -3.27%
2014 Estimated
$550,532 0.10%
2015 Budget
$550,000 -0.10%
59
DEPARTMENT OF PARKS, RECREATION, AND FORESTRY PARK FUND CHARGES
FOR SERVICES
Description:
The Department of Parks and Recreation provides a variety of recreational opportunities for the
City residents and guests of the City. Charge for services vary based on the service provided
with an annual evaluation of the cost to provide the recreational opportunity. The charge for
services is broken out as follows: ice arena, golf course, the two pools, facility rentals, and
recreation programs. Each area is broken down in more detail tracking the revenue generated
for the revenue provided.
Basis of Projection & Analysis:
The Department’s Staff meets on an annual basis to review the cost to offer the recreational
opportunities and the revenue generated. The findings are presented to upper level
management of the Department and finally to the Parks Commission that is responsible fiscally
for the Department. The City and the Parks Commission realize that not all recreational
opportunities will be profitable and are aware of the sensitivity to any changes in rates to the
users.
Legal Authorization:
At the City level, the Department of Parks, Recreation, and Forestry is authorized in Article VI,
Section 6.2 of the City Charter.
Account Code:
The City’s internal accounting system tracks the recreational charge activity in account codes:
Ice Arena ‐ 21‐220‐442010 (Daily Admissions‐adult), 21‐220‐442020 (Weekday Matinee
Admission), 21‐220‐442021 (Ice Rent‐Mid Missouri Tigers), 21‐220‐442023 (Jefferson City
Figure Skating Club), 21‐220‐442025 (Adult Hockey), 21‐220‐442030 (Daily Admission‐youth),
21‐220‐442040 (10 Pass‐adult), 21‐220‐442050 (Coin Lockers), 21‐220‐442060 (10 Pass‐youth),
21‐220‐442070 (Concessions), 21‐220‐442080 (Ice Rent – other), 21‐220‐442085 (Youth Ice
Show Ticket), 21‐220‐442090 (Special Admissions), 21‐220‐442095 (Adult Ice Show Ticket), 21‐
220‐442100 (Skate Rentals‐ adults), 21‐220‐442110 (Skate Sharpening and Repairs), 21‐220‐
442120 (Skate Rental‐youth), 21‐220‐442130 (Skate Accessories), 21‐220‐442140 (Skate
Lessons/Camps), 21‐220‐442150 (Broomball), 21‐220‐442160 (Non‐ice Rentals), 21‐220‐442170
(Free Style Admission), 21‐220‐442180 (Testing), 21‐220‐442185 (Competitions), 21‐220‐
60
442190 (Birthday Party Package), 21‐220‐442195 (Speedskating), 21‐220‐442200 (Synchronized
Skating), 21‐220‐442210 (Private Ice Skating), 21‐220‐442220 (In‐line Hockey).
Golf Course – 21‐230‐443010 (Gold Course‐club rental), 21‐230‐443020 (Golf Course‐sales), 21‐
230‐443030 (Golf‐power Carts/9 Hole), 21‐230‐443050 (Golf‐power Carts/18 Hole), 21‐230‐
443070 (Greens Fees‐resident), 21‐230‐443090 (Season Pass‐adult), 21‐230‐443100 (Season
Pass‐youth), 21‐230‐443110 (Season Pass‐youth resident), 21‐230‐443120 (Season Pass‐senior
citizen), 21‐230‐443130 (Season Pass‐family), 21‐230‐443150 (Golf Lessons), 21‐230‐443160
(Junior Golf), 21‐230‐443170 (Golf Course Concession), 21‐230‐443180 (Special Events), 21‐230‐
443190 (Locker/tee sign rental), 21‐230‐443200 (Driving Range).
Memorial Pool – 21‐240‐444010 (Daily Admissions‐adult), 21‐240‐444020 (Daily Admissions‐
youth), 21‐240‐444030 (10 Adult Pass), 21‐240‐444040 (Locker Rental), 21‐240‐444050 (10
Pass Youth), 21‐240‐444060 (Concessions), 21‐240‐444065 (Retail Sales), 21‐240‐444070 (Swim
Lessons), 21‐240‐444080 (Pool Rent), 21‐240‐444090 (Special Admissions), 21‐240‐444100
(After Camp Swim), 21‐240‐444110 (Lifeguard Training).
Ellis Porter Pool – 21‐250‐445010 (Daily Admissions‐adult), 21‐250‐445020 (Daily Admissions‐
youth), 21‐250‐445030 (10 Pass Adult), 21‐250‐445040 (Locker Rental), 21‐250‐445050 (10
Youth Pass), 21‐250‐445060 (Concessions), 21‐250‐445065 (Retails Sales), 21‐250‐445070
(Swim Lessons), 21‐250‐445080 (Pool Rental), 21‐250‐445090 (Special Admissions), 21‐250‐
445100 (After Camp Swim), 21‐250‐445110 (Lifeguard Training).
Facility Rents – 21‐250‐446010 (Memorial Park Rental), 21‐260‐446020 (McClung Park Rental),
21‐260‐446030 (Ellis Porter Park Rent), 21‐260‐446050 (Shikles Gym Rental), 21‐260‐446060
(Washington Park Rental), 21‐260‐446061 (North Jefferson City Multipurpose Building), 21‐260‐
446064 (Land Lease), 21‐260‐446065 (North Jefferson City Shelter), 21‐260‐446066 (Garden
Plots), 21‐260‐446120 (Binder‐deck), 21‐260‐446130 (Hayrides), 21‐260‐446140 (Binder
Campground).
Recreation Programs – 21‐270‐447010 (Baseball), 21‐270‐447020 (Adult Basketball), 21‐270‐
447025 (Pickleball), 21‐270‐447040 (Softball‐adult), 21‐270‐447045 (Softball Camp), 21‐270‐
447050 (Baseball Camp), 21‐270‐447055 (Volleyball Camp), 21‐270‐447060 (Softball‐youth), 21‐
270‐447070 (Camp Wokka Wokka), 21‐270‐447080 (Adult Kickball), 21‐270‐447090 (Youth
Tennis), 21‐270‐447095 (Volleyball‐youth), 21‐270‐447100 (Volleyball‐adult), 21‐270‐447110
(Advance Science Camp), 21‐270‐447120 (Binder Day Camp), 21‐270‐447130 (Find Arts Camp),
21‐270‐447140 (Non‐resident Fees), 21‐270‐447150 (Senior Citizen), 21‐270‐447160 (Adult
Dodgeball), 21‐270‐447170 (Special Events), 21‐270‐447180 (Leisure Class), 21‐270‐447190
(Sports Camp), 21‐270‐447200 (Spanish/science Camp), 21‐270‐447210 (North Jefferson Day
Camp), 21‐270‐447212 (Cheer/Dance), 21‐270‐447215 (Showdown Academy), 21‐270‐447220
61
(High School Hoops), 21‐270‐447225 (Capital Arts Classes), 21‐270‐447230 (Kidzart), 21‐270‐
447240 (Friday Night), 21‐270‐447245 (Start Smart), 21‐270‐447250 (Camp Eagle), 21‐270‐
447260 (Visual Arts Academy, 21‐270‐447280 (Flag Football), 21‐270‐447290 (Ho‐Ho‐Holiday
Camp), 21‐270‐4447295 (Rental Equipment).
Fund Collection/Distribution:
Park Fund
Ice Golf Memorial
Ellis
Porter Facility Recreation Annual
Collection Arena Course Pool Pool Rents Programs Total Change
2009 Actual $352,532 $440,133 $190,140 $63,539 $139,581 $397,146 $1,583,071 2.99%
2010 Actual $339,014 $431,029 $213,057 $72,978 $165,961 $416,359 $1,638,398 3.49%
2011 Actual $387,458 $441,981 $210,030 $73,905 $159,185 $429,156 $1,701,715 3.86%
2012 Actual $365,356 $482,507 $209,324 $73,575 $175,779 $429,196 $1,735,737 2.00%
2013 Actual $359,911 $476,385 $185,715 $78,258 $190,853 $438,068 $1,729,190 ‐0.38%
2014 Budgeted $344,425 $434,750 $206,800 $72,175 $167,500 $402,645 $1,628,295 ‐5.83%
2014 Estimated $385,350 $488,836 $220,571 $92,617 $208,990 $459,108 $1,855,472 13.95%
2015 Budget $336,050 $464,825 $191,000 $75,180 $179,000 $430,915 $1,676,970 ‐9.62%
62
AIRPORT DIVISION REVENUE
Description:
The Airport Division revenues are generated through rent and lease fees as well as fuel flowage
fees. The rent and lease fees are contracts the Airport has with the customers of the facility.
These revenues are not sufficient for the operation of the Airport Division. An operating grant
supports the Airport Control Tower. The Airport Division relies heavily on grant money for most
improvements to the facility. The Airport Division also relies on funding from the General Fund
for the operation of the facility.
Basis of Projection & Analysis:
The Airport Division meets regularly with the Department’s management team to review the
costs to offer the services provided by the Airport Division. During this review, the Staff also
analyzes the customer usage trends.
The Division relies on federal and state funding for facility improvement projects.
The significant annual changes in revenue for the Division is the result of the grant money and
subsidies the Division receives when one fiscal year is compared to another fiscal year. The
revenue generated by the two main revenue streams (rent/ lease and fuel flowage fees)
remains fairly consistent when the revenue is compared from year to year.
Legal Authorization:
At the Federal level, the Federal Aviation Administration regulates the airport related services
the City offers.
At the City level, the operation of the Airport Division is authorized by Chapter 34, Article IV –
Municipal Airport.
Account Code:
The City’s internal accounting system tracks the Airport Division’s revenue sources with the
following account codes:
Intergovernmental ‐ 61‐100‐430010 (Federal Grants), 61‐100‐430020 (State Grants), 61‐
100‐430030 (Federal Operating Grant), 61‐100‐430040 (Local Grants)
Charges for Services ‐ 61‐100‐440810 (Rent & Lease Fees), 61‐100‐440840 (Flowage
Fees)
Other Operating ‐ 61‐100‐481070 (Miscellaneous)
Interest Income ‐ 61‐100‐470010 (Interest)
63
Sale of Assets – 61‐100‐485050 (Sale of Assets)
Transfer In – 61‐100‐490100 (Transfer From General Fund), 61‐100‐490352, 61‐100‐
490353, 61‐100‐490354 (Transfer From Capital Improvements Fund)
64
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Ac
t
u
a
l
$0
$5
3
,
6
8
7
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2
,
6
8
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8
5
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20
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$336,479 ‐22.60%
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0
$0
$0
$327,696 ‐2.61%
20
1
2
Ac
t
u
a
l
($
1
,
7
5
9
)
$0
$8
5
,
3
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8
,
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$2
2
0
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$0
$2
0
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,
9
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5
,
0
3
0
$0
$343,359 4.78%
20
1
3
Ac
t
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l
$1
6
7
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5
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2
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6
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8
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4
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7
1
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$641,434 86.81%
20
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$339,289 ‐47.10%
20
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$0
$958,542 182.51%
20
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$420,059 ‐56.18%
65
PARKING DIVISION CHARGES FOR SERVICES
Description:
The Parking Division operates a 540 car parking garage, a 74 car parking deck, 14 reserved
parking lots, seven metered lots, and 950 on street parking meters.
The Parking Division is authorized to charge the following fees:
Parking Lots
LOT NO. Location Rate
Lot No. 5 420 E. Capitol Ave. $30.00
Lot No. 6 413 E. High St. $30.00
Lot No. 11 311 Monroe St. $60.00
Lot No. 12 327 Monroe St. $40.00
Lot No. 15 317 Adams St. $30.00
Lot No. 16 424 E. High St. $30.00
Lot No. 22 110 E. McCarty $40.00
Lot No. 24 405 Adams St. $24.00
Lot No. 25 117 W. Miller St. $30.00
Lot No. 26 405 Broadway St. $40.00
Lot No. 31 201 E. Ashley St. $10.00
Parking Garages
Jefferson Street Parking Garage ‐ 200 Jefferson
Covered Permit Parking $80.00
Uncovered Permit Parking $70.00
Municipal Parking Garage
Covered Permit Parking $70.00
Uncovered Permit Parking $40.00
Garage Daily $0.50/hr. for first 2 hrs., $1.00/hr. thereafter, $6.00 max per day
Meters
Meters $0.25/hr. ‐ $0.50/hr.
All revenue generated is Parking Division Fund revenue.
Basis of Projection & Analysis:
The Parking Division meets regularly with the Department’s management team to review the
costs to offer the services provided by the Parking Division. During this review, the Staff also
analyzes the customer usage trends for each service provided. The actual revenue for FY14 are
expected to exceed the amount budgeted for FY14. Even though the revenue for FY14 is
66
expected to exceed the FY14 budgeted amount, it was decided by the City Council during the
FY15 budget process to remain conservative with the FY15 revenue budget estimate.
Legal Authorization:
At the State level, the Missouri Constitution, Article VI, Section 19 allows for the creation of
powers of a constitutional charter city.
At the City level, the parking charges for services are authorized by Chapter 22, Article III –
Parking Lots and Facilities of the City Code.
Account Code:
The City’s internal accounting system tracks the parking charges for service activity in account
codes 62‐100‐440110 (Parking Garage Monthly Rent), 62‐100‐440120 (Parking Garage Hourly),
62‐100‐440130 (Parking Meter Receipts), 62‐100‐440140 (City Parking Lot Monthly), 62‐100‐
440160 (Housing Authority Lots), 62‐100‐440170 (State Garage Monthly), and 62‐100‐440180
(Residential Parking Permit).
Fund Collection/Distribution:
Parking Division Fund
Collection/
Distribution Year
Parking Garage
Monthly Rent
Parking
Garage
Hourly Rent
Meter
Receipts
City
Parking
Lot
Monthly
Housing
Authority
Lots
State
Garage
Monthly
Residential
Parking
Permit Total
Annual
Change
2009 Actual $303,901 $114,188 $210,903 $224,003 $88,467 $27,000 $636 $969,098 1.30%
2010 Actual $311,744 $102,409 $201,538 $211,491 $100,215 $27,000 $547 $954,945 ‐1.46%
2011 Actual $225,600 $104,318 $212,051 $268,773 $120,378 $27,000 $610 $958,730 0.40%
2012 Actual $204,605 $107,206 $210,993 $255,288 $118,620 $27,000 $473 $924,185 ‐3.60%
2013 Actual $193,035 $105,673 $220,194 $249,209 $120,194 $27,000 $498 $915,803 ‐0.91%
2014 Budgeted $210,000 $115,000 $215,000 $250,000 $120,000 $27,000 $600 $937,600 2.38%
2014 Estimated $197,684 $120,174 $224,200 $246,986 $122,164 $25,500 $342 $937,050 ‐0.06%
2015 Budget $201,000 $105,000 $215,000 $250,000 $120,000 $27,000 $600 $918,600 ‐1.97%
67
TRANSIT DIVISION REVENUE
Description:
The Transit Division operates with a fleet of 22 buses providing a network of six fixed routes, a
three bus tripper route during the school year and an eight bus para‐transit service.
The Transit Division is authorized to charge the following fees with a proposal to increase the
rates effective during FY15:
Current Proposed
Bus Fare Information Rates Rates
Fixed Routes ‐Regular/Half Fare $1.00/$.50 $1.50/$.75
Student ‐ 20 Ride Pass $18.00 $27.00
Adult ‐ 20 Ride Pass $20.00 $30.00
Reduced Fare ‐ 20 Ride Pass $10.00 $15.00
Children under 6*Free Free
Trasnsfers Free Free
Handi ‐wheel $2.00 $3.00
* Accompanied by an adult
All revenue generated from the fees is Transit Division Fund revenue.
The revenue generated from the bus fares is not sufficient for the operation of the Transit Division. The
Transit Division relies heavily on Intergovernmental revenue. Intergovernmental revenue includes
federal and state grant funding as well as State Medicaid Waiver funding.
Basis of Projection & Analysis:
The Transit Division meets regularly with the Department’s management team to review the
costs to offer the services provided by the Transit Division. During this review, the Staff also
analyzes the customer usage trends for each service provided. The review resulted in a
proposed fare rate increase. The proposed fare increase was incorporated in the FY15 revenue
budget estimate.
The Division relies heavily on federal and state funding to provide the transit services. The
Federal Operating Grant is the largest grant funding source for the Division. The City submits
the expenses incurred to provide the services less the revenues generated for the services for
this grant.
The State Medicaid Waiver – 60/40 is the next largest funding source followed by the State‐Non
Emergency Medical funding source. The State Medicaid Waiver – 100% is the fourth highest.
Revenue received is based on actual participation of the applicants for the service.
68
Legal Authorization:
At the Federal level, the United States Department of Transportation, Federal Transit
Administration regulates the transit system the City offers.
At the City level, the charges for services are authorized by Chapter 34, Article III – City Transit
System.
Account Code:
The City’s internal accounting system tracks the Transit Division’s revenue sources with the
following account codes:
Intergovernmental – 63‐100‐430010 (Federal Grants), 63‐100‐430020 (State Grants), 63‐
100‐430024 (State Medicaid Waiver – 100%), 63‐100‐430025 (State Medicaid Waiver –
60/40), 63‐100‐430026 (State – Non Emergency Medical), 63‐100‐430030 (Federal
Operating Grant), 63‐100‐430040 (Local Grants)
Charges for Services ‐ 63‐100‐440320 (Bus Fare Boxes), 63‐100‐440325 (Adult Fare), 63‐
100‐440340 (Student Passes), 63‐100‐440350 (Handi‐wheel Fares), 63‐100‐440355
(Reduced Fare Passes), 63‐100‐440370 (Vehicle Wash – charge back)
Fund Collection/Distribution:
Transit Division Fund – Charges for Services
Collection/
Distribution Year Charters Bus Fare
Boxes
Adult
Fares
Student
Passes
Handi‐
wheel
Fares
Reduced
Fare
Passes
Special
Routes
Vehicle
Wash
Chg.‐Back
Total Annual
Change
2009 Actual $3,729 $72,823 $15,448 $11,484 $53,106 $9,311 $265,914 $21,300 $453,115 ‐10.85%
2010 Actual $0 $79,325 $16,648 $10,604 $56,171 $9,434 $86,622 $21,300 $280,104 ‐38.18%
2011 Actual $300 $95,439 $20,920 $14,490 $59,237 $11,413 $0 $21,300 $223,099 ‐20.35%
2012 Actual $0 $96,624 $21,566 $21,118 $57,175 $11,341 $0 $21,300 $229,124 2.70%
2013 Actual $0 $89,948 $24,656 $15,408 $56,816 $12,170 $0 $21,300 $220,298 ‐3.85%
2014 Budgeted $0 $95,000 $20,000 $15,000 $57,000 $10,000 $0 $19,692 $216,692 ‐1.64%
2014 Estimated $0 $92,055 $21,420 $15,107 $58,290 $11,134 $0 $19,692 $217,698 0.46%
2015 Budget $0 $125,000 $20,000 $15,000 $57,000 $10,000 $0 $19,692 $246,692 13.32%
69
Transit Division Fund – Intergovernmental
Collection/
Distribution Year
Federal
Grants
State
Grants
State 100%
Medicaid
Waiver
State 60/40
Medicaid
Waiver
State
NEMT*
Federal
Operating
Grant
Local
Grants Total Annual
Change
2009 Actual $80,189 $74,574 $192,964 $0 $52,312 $705,623 $30,000 $1,135,662 2.65%
2010 Actual $168,391 $25,047 $0 $178,052 $52,911 $705,623 $30,000 $1,160,024 2.15%
2011 Actual $663,365 $9,845 $0 $218,221 $68,965 $648,285 $30,000 $1,638,681 41.26%
2012 Actual $604,363 $14,174 $13,933 $212,570 $87,117 $627,860 $30,000 $1,590,017 ‐2.97%
2013 Actual $0 $4,983 $62,373 $177,410 $91,473 $726,288 $20,029 $1,082,556 ‐31.92%
2014 Budgeted $0 $4,983 $49,000 $279,000 $80,500 $726,000 $5,000 $1,144,483 5.72%
2014 Estimated $6,837 $8,259 $70,911 $175,542 $92,884 $738,504 $1,333 $1,094,270 ‐4.39%
2015 Budget $0 $8,259 $49,000 $183,000 $80,500 $738,504 $5,000 $1,064,263 ‐2.74%
*State ‐ Non‐Emergency Medical
70
WASTEWATER DIVISION CHARGES FOR SERVICES
Description:
All residential, commercial, industrial and governmental establishments are charged for sewer
service in accordance with City Code. The sewer service consists of a monthly fixed minimum
charge plus a charge based upon the cubic feet of water used per month.
The current and future rates are as follows:
FIXED MINIMUM CHARGE VOLUME
EFFECTIVE PER MONTH CHARGE PER 100 CU. FT.
June 1, 2014 9.59 2.87
June 1, 2015 10.14 3.04
June 1, 2016 10.72 3.22
June 1, 2017 11.33 3.42
All users outside the corporate limits of the City are required to pay an additional charge for use of the
sewer service that serves the respective area at the tripled fixed rate.
All revenue generated for sewer service is WasteWater Division Fund revenue.
Basis of Projection & Analysis:
The City contracts with a consulting firm that provides management consulting services to help
the City set charges for sewer service. The consultants review the cost to operate and maintain
the City’s sewer system along with a projected change in the customer base; customer growth
or decline.
During the budget process and throughout the year, the revenue history and activity is
compared to the findings of the consulting firm. Appropriate rate making action is taken as
required.
Legal Authorization:
At the State level, the City sewer service charges are authorized by Missouri State Statute
Chapter 250 – Sewerage /Systems and Waterworks – City or District.
At the City level, the City sewer service charge is authorized by Chapter 29, Article V – Sewers
and Sewage Disposal.
71
Account Code:
The City’s internal accounting system tracks the sewer service charge activity in account codes:
64‐100‐440608 (Sewer Charges‐Missouri American Water) and 64‐100‐440609 (Sewer
Charges‐Public Water District #2) ‐ for FY2009 through FY2012 Missouri American Water
was responsible for the billing. This responsibility was shifted to the City in FY2013. As
a result, the revenue posted to 64‐100‐440608 and 64‐100‐440609 was discontinued at
that time.
64‐100‐440610 (Sewer Charges‐Special Municipal Billing) – this account represents the
industries and businesses the City bills for actual usage. Currently there are eleven
billings accounted for in this code
64‐100‐440620 (Sewer Charges‐Holts Summit), 64‐100‐440625 (Sewer Charges‐Public
Water District #1 City), 64‐100‐440630 (Sewer Charges‐Public Water District #1 County),
64‐100‐440635 (Sewer Charges‐Pubic Water District #3) – represent the charges for
services based on the location of the customer
64‐100‐440670 (Septic Tank Collections) and 64‐100‐440830 (Farm Rental) – represent
additional revenue generated for the City relating to providing sewer service.
72
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Su
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PW
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PW
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#3
Ta
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k
Rental Total Change
20
0
9
Ac
t
u
a
l
$2
,
8
3
3
,
9
0
2
$7
5
1
,
8
1
1
$3
4
2
,
9
1
3
($
1
,
9
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7
)
$8
6
,
1
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0
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3
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7
5
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3
2
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0
3
$1
3
0
,
4
7
3
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8
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7
3
3
$10,289 $6,134,095 2.69%
20
1
0
Ac
t
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$2
,
9
9
4
,
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8
5
$8
3
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2
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4
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7
2
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2
2
3
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$1
4
0
,
4
8
2
$7
7
2
,
3
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9
$1
,
2
9
8
,
2
3
0
$1
6
4
,
7
0
2
$9
6
,
5
8
3
$40,613 $6,819,271 11.17%
20
1
1
Ac
t
u
a
l
$3
,
6
8
5
,
9
4
5
$1
,
0
2
6
,
9
0
3
$6
1
4
,
1
2
4
$0
$8
9
,
2
4
3
$9
4
0
,
2
1
3
$1
,
5
3
5
,
8
2
2
$1
7
9
,
2
7
3
$1
1
7
,
5
6
8
$24,251 $8,213,342 20.44%
20
1
2
Ac
t
u
a
l
$8
1
2
,
7
6
2
$1
,
0
9
5
,
9
8
3
$6
7
4
,
2
6
5
$0
$1
5
3
,
5
7
2
$4
,
3
4
3
,
0
4
0
$1
,
6
9
3
,
3
2
3
$1
9
1
,
9
0
6
$9
6
,
0
0
7
($2,250) $9,058,608 10.29%
20
1
3
Ac
t
u
a
l
$1
1
9
$1
8
9
,
0
5
9
$6
7
2
,
5
4
7
$0
$1
5
5
,
2
3
4
$6
,
0
2
9
,
6
7
3
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,
8
5
8
,
6
6
2
$2
0
3
,
6
8
0
$1
0
8
,
4
8
0
$28,683 $9,246,137 2.07%
20
1
4
Bu
d
g
e
t
e
d
$0
$0
$6
7
8
,
0
3
8
$0
$1
2
3
,
0
0
0
$6
,
3
1
9
,
1
0
7
$1
,
9
1
9
,
2
3
2
$1
7
0
,
1
0
0
$1
1
0
,
0
0
0
$28,211 $9,347,688 1.10%
20
1
4
Es
t
i
m
a
t
e
d
$0
$9
4
$6
9
5
,
5
2
7
$0
$1
6
0
,
5
9
4
$6
,
4
3
2
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1
1
$1
,
9
3
0
,
4
5
5
$1
7
2
,
5
4
5
$1
3
3
,
1
5
7
$30,733 $9,555,816 2.23%
20
1
5
Bu
d
g
e
t
$0
$0
$6
3
6
,
0
0
0
$0
$1
5
9
,
9
0
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,
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9
,
0
0
0
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,
9
3
1
,
1
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0
$2
0
9
,
0
0
0
$1
4
3
,
0
0
0
$28,211 $9,626,211 0.74%
73
SECTION 5: General Fund Overview
74
General Fund Overview
The General Fund is the general operating fund of the City. Expenditures from this fund provide
the basic City services, such as police and fire protection. The General Fund funds the following
Departments and the services they provide: Mayor and City Council, Office of City Clerk, Office
of City Administrator, Office of City Counselor, Municipal Court, Human Resources Department,
Finance Department, Information Technology Services Department, Police Department, Fire
Department, Department of Planning and Protective Services, and Department of Public Works
(excluding the Airport, Parking, Transit, and WasteWater Divisions of the Department of Public
Works). The General Fund is categorized as a governmental fund type.
The major General Fund revenue sources are Sales Tax, Franchise and Utility Tax, Current
Property Tax, Gasoline Tax, Police Fines (Traffic), and Road and Bridge Tax.
A key element of the budget process is projecting the General Fund’s ending reserve balance.
Total expenditures for the upcoming fiscal year are set based on projected revenues for the
coming year and to ensure fund reserves will remain at the level set by policy.
Fund balance reserves represent the unappropriated accumulation of the difference between
actual revenues and expenditures. The source and timing of revenues dictates the level of fund
balance necessary to avoid cash shortages in normal day to day operations. The City recognizes
the need to establish and maintain adequate reserves to avoid any disruption in service level
caused by either a downturn in a significant revenue item or one that is only received at a
particular time such as property taxes. Accordingly, the City Council adopted an ordinance
which calculates an unreserved, undesignated General Fund balance at a minimum of 17% of
expenditures as originally adopted for the General Fund budget. All other funds, if they are not
subsidized by other funds, shall maintain a minimum 10% fund balance. (e.g., Wastewater
Division Fund, Parking Division Fund).
The City utilizes Generally Accepted Accounting Principles (GAAP) based budgeting for the
General Fund. This requires that the accrual method of accounting is used to record revenues
and expenditures. Revenues are recognized when susceptible to accrual life (i.e., when they
become measurable and available). “Measureable” 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 current period.
Revenues susceptible to accrual are Sales and Use Tax, Motor Vehicle Sales Tax, Gasoline Tax,
Cigarette Tax, and Franchise and Utility Taxes. Sales Tax collected and held by the State of
Missouri at fiscal yearend on behalf of the City also is recognized as revenue. User charges,
75
fines, licenses, permits and miscellaneous revenues are not susceptible to accrual because
generally they are not measurable until received in cash.
GENERAL FUND REVENUE AND EXPENDITURE SUMMARY
FISCAL YEAR BEGINNING NOVEMBER 1 FY 2013 FY2014 FY2015
Actual Projected Adopted
Revenues:
Sales and Use Tax $9,655,913 $10,102,175 $9,772,509
Intergovernmental Taxes $2,129,356 $2,147,814 $2,130,000
Other Taxes $128,223 $121,782 $120,000
Franchise & Utility Taxes $7,289,415 $7,652,068 $7,225,000
Property Taxes $5,237,547 $5,192,378 $5,249,399
Intergovernmental $1,499,183 $2,012,734 $574,410
Charges for Services $2,495,241 $2,188,671 $2,448,744
Fees, Licenses, & Permits $750,254 $996,134 $658,300
Fines & Forfeitures $981,105 $996,764 $992,380
Contribution/Donations $173,990 $205,229 $112,000
Other Operating Revenues $73,651 $206,903 $60,000
Interest Income $96,141 $109,020 $90,000
Other Non Operating Revenue $290,374 $27,384 $25,000
Operating Transfers In $37,739 $23,122 $24,100
Entitlement Grant $0 $569,692 $0
Carry Over Surplus $0 $0 -$5,211
Total Revenue $30,838,132 $32,551,870 $29,476,631
Expenditures:
Personnel Services $22,337,767 $21,662,218 $22,337,399
Materials & Supplies $1,448,015 $1,667,154 $1,320,660
Contractual Services $1,745,152 $1,921,962 $1,635,061
Utilities $958,369 $1,051,299 $1,032,870
Repairs & Maintenance $1,186,216 $1,390,010 $1,350,131
Other Operating Expenses $284,469 $1,403,121 $349,251
Capital Purchases $1,038,712 $608,900 $156,000
Capital Projects $405,423 $389,277 $0
Debt Service $0 $391,800 $0
Capital/Vehicle $314,639 $0 $0
Transfers Out $831,455 $672,433 $1,295,259
Total Expenditures $30,550,217 $31,158,174 $29,476,631
Excess of Revenues Over (Under) Expenditures $287,914 $1,393,696 $0
76
The General Fund summary table shows the major revenue sources for the General Fund which
include the Sales and Use Tax, Franchise & Utility Taxes, and Property Taxes. The revenue from
these sources has remained constant over the years.
The largest expenditure from the General Fund is the expenditures relating to Personnel
Services.
Sales & Use
Taxes
33.153%
Intergovern
mental
Taxes
7.226%
Other Taxes
0.407%
Franchise &
Utility Tax
24.511%
Property
Taxes
17.809%
Intergovern
mental
1.949%
Charges for
Services
8.307%
Fees
Licenses &
Permits
2.233% Fines &
Forfeitures
3.367%
Contribution
Donations
0.380% Other
Operating
Revenues
0.204%
Interest
Income
0.305%
Other Non-
Operating
Revenue
0.085%
Transfers In
0.082%
Carry Over
Surplus
-0.018%
Revenues By Acct Classification-
FY15
Council Adopted Budget
General Fund Only
77
General Fund Revenues By Source
FISCAL YEAR BEGINNING NOVEMBER 1
FY2013
Actual
FY2014
Budget
FY2015
Adopted
Difference
FY14 Budget and
FY15 Adopted
Amount
Revenues:
Sales and Use Tax $9,655,913 $9,640,000 $9,772,509 $132,508
Intergovernmental Taxes $2,129,356 $2,080,000 $2,130,000 $50,000
Other Taxes $128,223 $120,000 $120,000 $0
Franchise & Utility Taxes $7,289,415 $7,040,000 $7,225,000 $185,000
Property Taxes $5,237,547 $5,209,000 $5,249,399 $40,399
Intergovernmental $1,499,183 $1,103,430 $574,410 ($529,019)
Charges for Services $2,495,242 $1,479,559 $2,448,744 $969,186
Fees, Licenses, & Permits $750,254 $713,600 $658,300 ($55,300)
Fines & Forfeitures $981,105 $1,009,980 $992,380 ($17,600)
Other Operating Revenues $247,641 $212,406 $172,000 ($40,406)
Interest Income $96,141 $65,000 $90,000 $25,000
Other Non Operating Revenue $290,373 $20,000 $25,000 $5,000
Operating Transfers In $37,739 $21,940 $24,100 $2,160
Carry Over Surplus $0 ($27,114) ($5,211) $21,902
Total Revenue $30,838,132 $28,687,801 $29,476,631 $788,830
Summary of Significant Assumptions and Changes for FY15
Sales tax revenue assumed a slight increase from the FY14 budget amount.
Property tax calculation was based on preliminary assessments with limited growth
assumed.
Franchise & Utility Taxes assumes a slight increase in receipts from the FY14 budget to
reflect the increase in actual revenues received in FY14 compared to the FY14 budgeted
amount.
The Intergovernmental category reflects the grant activity for the City. The amount for
this category will depend on the grant activity for the year.
The FY15 budgeted figure for Charges for Services did increase significantly from FY14
and previous fiscal years. The FY15 budget includes an administrative fee assessment by
the Department of Finance reimbursing the General Fund for the support services the
Enterprise Funds received from the Departments. This is the first year for this budget
change.
Interest Income growth is due to a historical review of the revenue the City has earned.
The City feels the FY15 budgeted amount more accurately reflects the amount the City
will earn in FY15.
78
General Fund Expenditures by Department
Department
FY2013
Actual
FY2014
Budget
FY2015
Adopted
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Mayor and City Council $76,245 $80,110 $78,990 ($1,120) -1.40%
Office of City Clerk $167,027 $148,356 $133,858 ($14,498) -9.77%
Office of City Administrator $373,042 $339,933 $310,501 ($29,432) -8.66%
Office of City Counselor $323,072 $350,518 $352,111 $1,592 0.45%
Municipal Court $249,505 $256,526 $256,359 ($166) -0.07%
Human Resources Department $290,778 $304,413 $312,188 $7,776 2.56%
Finance Department $888,670 $1,061,163 $836,885 ($224,277) -21.13%
Non-Departmental $1,887,523 -$351,077 $1,152,701 $1,503,778 -428.33%
Information Technology Services Department $1,075,316 $1,166,130 $1,133,761 ($32,369) -2.78%
Police Department $9,641,889 $10,247,841 $9,719,680 ($528,160) -5.15%
Fire Department $7,240,336 $6,878,453 $6,531,389 ($347,064) -5.05%
Department of Planning and Protective Services $2,068,367 $2,175,910 $2,130,948 ($44,963) -2.55%
Department of Public Works $4,818,823 $5,490,745 $5,232,001 ($258,744) -4.71%
Transfer & Subsidies $831,455 $538,780 $1,295,259 $756,477 140.41%
Capital/Vehicle/Replacement $314,639 $0 $0 $0 0.00%
Capital Projects $303,530 $0 $0 $0 0.00%
TOTAL $30,550,217 $28,687,801 $29,476,631 $788,830
A review of the General Fund expenditures by Department shows there are two Departments
that have a significant change in the FY15 budget when compared to the FY14 budget.
Money budgeted to Non-Departmental is used to support General Fund operating expenses
that are not by policy accounted for in Department specific appropriations. The FY14 budget
reflects a one-time separation incentive package which was approved by the City Council to
encourage employees that were eligible to retire in an effort to address revenue shortfall. The
one-time separation incentive package has caused the significant change in the FY14 and FY15
budget years.
Money budgeted to Transfer and Subsidies is used to subsidize programs/services that fiscally
need support to continue operation. The amount budgeted to subsidize the Transit Division
increased $731,210 from FY14 to FY15 to provide a more accurate accounting of the costs to
operate the Transit Division.
79
Mayor & Council
0.268%
City Clerk
0.454%
City Administrator
1.053%
Entitlement
Grant
0.697%
City Counselor
1.195%
Municipal Court
0.870%
Human Resources
1.059%
Finance
2.839%
Non-Departmental
3.910%
Information
Technology Services
3.846%
Police
30.869%
Animal Control
2.106%
Fire
22.158%
Public Works
17.750%
Planning &
Protective Services
6.532%
Transfers & Subsidies
4.394%
Expenses by Department - FY15
Council Adopted Budget
General Fund Only
80
General Fund Expenditures by Type
Type
FY2013
Actual
FY2014
Budget
FY2015
Adopted
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Personnel Services $22,337,766 $22,389,336 $22,337,399 ($51,935) -0.23%
Materials and Supplies $1,448,015 $1,344,685 $1,320,660 ($24,025) -1.79%
Contractual Services $1,745,152 $1,775,736 $1,635,060 ($140,676) -7.92%
Utilities $958,369 $907,107 $1,032,870 $125,766 13.86%
Repairs & Maintenance $1,186,217 $1,340,160 $1,350,133 $9,971 0.74%
Other Operating Expenses $284,469 $117,000 $349,250 $232,250 198.50%
Capital Purchases $1,038,712 $275,000 $156,000 ($119,000) -43.27%
Capital Projects $405,423 $0 $0 $0 0.00%
Capital/Vehicle $314,639 $0 $0 $0 0.00%
Transfers Out $831,455 $538,780 $1,295,259 $756,479 140.41%
TOTAL $30,550,217 $28,687,801 $29,476,631 $788,830
A review of the General Fund expenditure by type shows the largest change occurred in the
Utilities, Other Operating, and Transfers Out categories.
The City expects an increase in the expenditures for utilities due to the increase in the rates the
utility companies have recently received.
The significant increase in Other Operating Expenses reflects the City Council approved
appropriation for unspecified positions and /or equipment for FY15. The City Council approved
this amount to allow the Mayor, the City Council, and Staff time to review revenues;
adjust/refine some of the longer term financial planning documents before making staffing
and/or equipment expenditure decisions.
81
Personnel
Services
75.78%
Materials &
Supplies
4.48%
Contractual
Services
5.55%
Utilities
3.50%
Repairs &
Maint.
4.57%
Other
Operating
Expenses
1.18%
Capital
Purchases
0.53%
Capital
Projects
0.00%
Debt Service
0.00%
Transfers
Out
4.39%
Expenses by Acct Classification-
FY15
Council Adopted Budget
General Fund Only
82
Full Time Equivalents (FTE) By Department
Department
FY2013
Adopted
FY2014
Budget
FY2015
Adopted
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Mayor and City Council* 0.00 0.00 0.00 0.00 0.00%
Office of City Clerk 1.33 1.33 1.33 0.00 0.00%
Office of City Administrator 3.00 3.00 2.00 (1.00) -33.33%
Office of City Counselor 3.34 3.34 3.34 0.00 0.00%
Municipal Court 2.33 2.33 2.33 0.00 0.00%
Human Resources Department 3.00 3.00 3.00 0.00 0.00%
Finance Department 13.00 13.00 11.00 (2.00) -15.38%
Information Technology Services Department 9.25 9.25 9.25 0.00 0.00%
Police Department 128.75 128.75 125.75 (3.00) -2.33%
Fire Department 76.00 76.00 73.00 (3.00) -3.95%
Department of Planning and Protective Services 19.00 19.00 19.00 0.00 0.00%
Department of Public Works 50.50 50.50 44.50 (6.00) -11.88%
TOTAL 309.50 309.50 294.50 (15.00)
*The Mayor and City Council are not full time FTEs. The Mayor and City Council are part-time
positions.
This schedule does not address any Part-Time or Seasonal staff information. Part-time and
seasonal staffing is reported by Department and Division throughout the document. Staffing
level changes are discussed throughout the document as well.
83
FIVE YEAR GENERAL FUND MODEL – Long Range Financial Planning
During the budget process, the General Fund reserve balance is projected for five years out
from the budget year to evaluate the long term impact of current budget and spending
decisions. As new information becomes available and various assumptions and budget levels
change or are evaluated, the projection will change. The table below reflects the five year
projections used during the FY15 budget process with the information available at the time.
General Fund Long-Range Financial Plan Model
2013 2014 2015 2016 2017 2018 2019
Five Year General Fund Model Actual Adopted Proposed Projected Projected Projected Projected
Est. Beginning Fund Balance $5,246,606 $5,534,522 $5,561,635 $5,566,847 $4,625,336 $3,906,950 $3,437,145
Revenues $30,838,132 $28,714,915 $29,481,842 $30,159,925 $30,853,603 $31,563,236 $32,289,190
Less: Expenditures $30,550,217 $28,687,801 $29,476,631 $31,101,435 $31,571,989 $32,033,041 $32,585,428
Ending Fund Balance $5,534,522 $5,561,635 $5,566,847 $4,625,336 $3,906,950 $3,437,145 $3,140,908
Less: Reserve for Inventory ($271,863) ($271,863) ($271,863) ($271,863) ($271,863) ($271,863) ($271,863)
Less: Reserve for Prepaids ($10,510) ($10,510) ($10,510) ($10,510) ($10,510) ($10,510) ($10,510)
Less: Encumbrances ($113,200) ($113,200) ($113,200) ($113,200) ($113,200) ($113,200) ($113,200)
Less: Reserve for
Capital/Vehicle/Equipment $0 $0 $0 $0 $0 $0 $0
Less: Reserve for Restricted Funds ($193,967) ($193,967) ($193,967) ($193,967) ($193,967) ($193,967) ($193,967)
Unrestricted Fund Balance $4,944,982 $4,972,095 $4,977,307 $4,035,796 $3,317,410 $2,847,605 $2,551,368
Unrestricted Fund Balance as a Percentage
of Originally Adopted Expenditures 15.85% 17.33% 16.89% 12.98% 10.51% 8.89% 7.83%
Summary of Assumptions:
For all revenue assume 2.3% growth from FY15 budgeted amounts.
Salaries, Holiday Pay, Stand-by Plan, Step-up Pay, Overtime, Overtime Straight Pay, and
Social Security assume 1% growth per year from FY15 budgeted amounts.
Group Health Insurance assumes 10% annual increase from FY15 budgeted amounts.
Retirement assume 1% annual increase from FY15 budgeted amounts.
Materials & Supplies and Contractual Services assume 2% annual increase using 5 year
average CPI (2%) from FY15 budgeted amounts.
Utilities assume 5% annual increase from FY15 budgeted amounts.
Repairs & Maintenance assume 2% annual increase using 5 year average CPI (2%) from
FY15 budgeted amounts.
84
A review of the five year projections for the General Fund reveal the General Fund revenues
have been slightly exceeding revenues. The projection for FY16 thru FY19 shows the expenses
are estimated to be slightly above the estimated revenues. Anticipated changes to the
Capital/Vehicle/Equipment Plan will bring the expenses more in line with the revenues. Careful
planning and budgeting will be required to ensure the fund balance remains within the stated
policy in out years.
85
SECTION 6: General Fund Department Budgets
The Departments which are funded with General Funds provide a wide range of services to
support and deliver services externally to the community and internally to other City
Departments with the purpose of contributing to the quality of life of the residents, guests,
and businesses of the community.
The General Fund Departments and Offices include:
Mayor and City Council
Office of City Clerk
Office of City Administrator
Office of City Counselor
Municipal Court
Human Resources Department
Finance Department
Information Technology Services Department
Police Department
Fire Department
Department of Planning and Protective Services
Department of Public Works
86
Mayor and City Council
Overview
The Mayor and City Council are supported by the Office of City Clerk with an Administrative
Assistant that is shared with the Office of City Counselor and the Municipal Court.
The Mayor is the chief executive of the City. The City Charter authorizes all powers of the City
to the City Council. The Mayor and City Council act as the legislative and policy making body of
the City of Jefferson. The City Council uses various voluntary citizen boards, commissions, and
task forces as well as public hearings in the development of City policy matters.
Each of the City’s five wards has two representatives on the City Council. Elections are held
each year to elect one Council Member from each of the five wards for a “staggered” two-year
term. When a Council Member resigns or a seat is left vacant, it is possible to have both seats
from a ward up for election on the same ballot. In that case, the person elected by the City
Council to serve out the remainder of the immediate City Council year can then file to run at
the next general election to serve the remainder of the successor’s two-year term.
In April 1993, the voters of the City approved an amendment to the City Charter which would
limit the time a person is allowed to serve on the City Council to a total of eight years. Those
eight years do not have to be consecutive.
Jefferson City Ward Map:
87
Significant Changes/Initiatives
Budget Summary – Mayor and City Council By Expense Type
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14
Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Personnel Services $71,362 $69,860 $63,806 $69,757
($103) -0.15%
Materials & Supplies $451 $2,250 $535 $1,325
($925) -41.11%
Contractual Services $4,432 $8,000 $5,313 $7,583
($417) -5.21%
Repairs & Maintenance $0 $0 $0 $325
$325 100.00%
Totals $76,245 $80,110 $69,654 $78,990 ($1,120) -1.40%
A review of the budget summary reveals the funding and staffing levels for the Mayor and City
Council has remained constant with no expectation of a change in the future.
Full Time Equivalents (FTE)
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
Difference
FY14 and
FY15
Budget
Elected - Mayor 1 1 1 0
Elected - City Councilman 10 10 10 0
Totals-Elected Positions 11 11 11 0
88
Personnel
Services
88.311%
Materials &
Supplies
1.677%
Contractual
Services
9.600%
Repairs &
Maintenance
0.412%
Expenses By Account Classification - FY15
Mayor & Council
Council Adopted Budget
89
Office of City Clerk
Office Overview
The Office of City Clerk contributes to the quality of life by providing and preserving
organizational information and ensuring City compliance with statutory requirements.
The City Clerk is appointed by and serves at the pleasure of the City Council.
The Office of City Clerk serves as the repository for official records for the City, and provides for
the preservation, archiving, and distribution of City records. The Office of City Clerk prepares
and issues all agendas and associated documentation for official meetings of the City Council,
and attends the meetings to record the official minutes. The Office of City Clerk issues, tracks,
and releases all Special Tax Bills (liens) placed on properties by the City. The Office of City Clerk
receives, tracks, and responds to requests for records in accordance with Missouri Sunshine
Law.
Goals & Objectives – including, but not limited to the following:
GOAL: Ensure compliance with City, State of Missouri laws, and federal laws in matters
pertaining to records, elections, and special tax liens.
OBJECTIVE: To ensure the City is in compliance with all laws to protect the quality of life the
City offers.
GOAL: Continue to provide accurate information in a timely manner to citizens of the City, the
general public, and the media.
OBJECTIVE: To support the quality of life for the City by providing accurate information to the
public to assist the public in making informed decisions.
GOAL: Continue to provide accurate information in a timely manner to the Mayor, City Council,
and City Staff.
OBJECTIVE: To support the quality of life for the City by providing accurate information to the
decision makers of the City.
GOAL: Continue to consolidate archived hard c opies and official records into an electronic
format to reduce storage and maintenance costs and provide accessibility to records by City
Staff and the public.
OBJECTIVE: To ensure fast and accurate retrieval of information for the City Staff and the
public.
90
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s
i
n
e
s
s
we
e
k
as
me
e
t
i
n
g
.
80
%
‐90
%
10
0
%
100%
7.
Pe
r
c
e
n
t
a
g
e
of
Ci
t
y
Co
u
n
c
i
l
cl
o
s
e
d
se
s
s
i
o
n
ac
t
i
o
n
s
po
s
t
e
d
wi
t
h
i
n
st
a
t
u
t
o
r
y
de
a
d
l
i
n
e
.
10
0
%
10
0
%
100%
8.
Pe
r
c
e
n
t
a
g
e
of
Bu
d
g
e
t
Co
m
m
i
t
t
e
e
mi
n
u
t
e
s
tr
a
n
s
c
r
i
b
e
d
wi
t
h
i
n
sa
m
e
bu
s
i
n
e
s
s
we
e
k
as
me
e
t
i
n
g
.
60
%
70
%
90%‐100%
9.
Pe
r
c
e
n
t
a
g
e
of
ta
x
bi
l
l
s
is
s
u
e
d
or
re
l
e
a
s
e
d
wi
t
h
i
n
3 da
y
s
of
ex
e
c
u
t
i
o
n
.
70
%
80
%
95%
Ef
f
i
c
i
e
n
c
y
/ Ef
f
e
c
t
i
v
e
n
e
s
s
In
d
i
c
a
t
o
r
s
(c
o
n
t
i
n
u
e
d
)
Ac
t
u
a
l
Ac
t
u
a
l
Projected
10
.
Pe
r
c
e
n
t
a
g
e
of
el
e
c
t
i
o
n
fi
l
i
n
g
pe
r
i
o
d
s
co
o
r
d
i
n
a
t
e
d
,
tr
a
c
k
e
d
,
ar
c
h
i
v
e
d
.
10
0
%
10
0
%
100%
91
Pe
r
f
o
r
m
a
n
c
e
Me
a
s
u
r
e
s
– Of
f
i
c
e
of
Ci
t
y
Cl
e
r
k
Pu
r
p
o
s
e
:
Co
n
t
r
i
b
u
t
e
to
th
e
qu
a
l
i
t
y
of
li
f
e
by
pr
o
v
i
d
i
n
g
an
d
pr
e
s
e
r
v
i
n
g
or
g
a
n
i
z
a
t
i
o
n
a
l
in
f
o
r
m
a
t
i
o
n
an
d
en
s
u
r
i
n
g
City compliance
wi
t
h
st
a
t
u
t
o
r
y
re
q
u
i
r
e
m
e
n
t
s
.
Wo
r
k
l
o
a
d
/ Se
r
v
i
c
e
Le
v
e
l
In
d
i
c
a
t
o
r
s
Ac
t
u
a
l
Ac
t
u
a
l
Projected
1.
Nu
m
b
e
r
of
fu
l
l
‐ti
m
e
po
s
i
t
i
o
n
s
au
t
h
o
r
i
z
e
d
.
1.
3
3
1.
3
3
1.33
2.
To
t
a
l
de
p
a
r
t
m
e
n
t
bu
d
g
e
t
.
$1
3
3
,
3
2
5
.
5
3
$1
4
8
,
3
5
6
.
3
4
$133,858.02
2.
Nu
m
b
e
r
of
pa
p
e
r
re
c
o
r
d
s
di
g
i
t
i
z
e
d
,
ar
c
h
i
v
e
d
,
an
d
ma
d
e
ac
c
e
s
s
i
b
l
e
to
st
a
f
f
an
d
pu
b
l
i
c
.
11
0
,
9
7
0
85
,
0
2
1
100,000
3.
Nu
m
b
e
r
of
ta
x
bi
l
l
s
ge
n
e
r
a
t
e
d
,
tr
a
c
k
e
d
,
an
d
re
l
e
a
s
e
d
.
75
94
90
4.
Nu
m
b
e
r
of
up
d
a
t
e
s
ma
d
e
to
Ci
t
y
Co
d
e
.
16
up
d
a
t
e
s
of
38
am
e
n
d
m
e
n
t
s
12
up
d
a
t
e
s
of
34
am
e
n
d
m
e
n
t
s
15 updates of 35 amendments
5.
Nu
m
b
e
r
of
Su
n
s
h
i
n
e
re
q
u
e
s
t
s
re
s
p
o
n
d
e
d
to
,
tr
a
c
k
e
d
,
an
d
ar
c
h
i
v
e
d
.
30
2
38
9
400
6.
Nu
m
b
e
r
of
me
e
t
i
n
g
no
t
i
c
e
s
po
s
t
e
d
,
di
s
t
r
i
b
u
t
e
d
,
an
d
ar
c
h
i
v
e
d
.
35
3
37
3
375
7.
Nu
m
b
e
r
of
Co
u
n
c
i
l
/
B
u
d
g
e
t
Co
m
m
i
t
t
e
e
me
e
t
i
n
g
s
at
t
e
n
d
e
d
an
d
re
c
o
r
d
e
d
fo
r
of
f
i
c
i
a
l
mi
n
u
t
e
s
.
86
82
80
8.
Nu
m
b
e
r
of
we
b
pa
g
e
s
up
d
a
t
e
d
an
d
ma
i
n
t
a
i
n
e
d
.
45
71
50
NO
T
E
:
“n/
a
an
d
n/
a
/
n
/
a
”
in
d
i
c
a
t
e
s
th
i
s
is
th
e
fi
r
s
t
ye
a
r
of
th
e
pe
r
f
o
r
m
a
n
c
e
me
a
s
u
r
e
92
Significant Changes/Initiatives
In the spring of 2012, the Office of City Clerk began implementing the paperless initiative by
discontinuing the distribution of paper packets to the Council Members for Council meetings.
This initiative has resulted in all City Council Committee meeting information going paperless.
The results of this initiative that began in the spring of 2012 assisted the Office of City Clerk to
work towards achieving the goals and objectives established for the Office of City Clerk and
assist the Office in achieving the established performance measures.
The Office of City Clerk continues to consolidate hard copy and microfilm records in the City’s
document management system, Laserfiche. This document management system allows the
City to scan documents into the system with a speedy retrieval of documents upon request.
The City has documents scanned into the system going back to the early 1800’s.
The Office of City Clerk will increase cross training of part‐time personnel to assist with the City
Clerk functions as warranted.
Budget Summary – Office of City Clerk By Expense Type
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14
Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Personnel Services $93,584 $94,186 $99,671 $95,458 $1,272 1.35%
Materials & Supplies $591 $1,770 $1,326 $1,100 ($670) ‐37.85%
Contractual Services $72,381 $52,000 $22,088 $36,775 ($15,225) ‐29.28%
Repairs & Maintenance $471 $400 $489 $525 $125 31.25%
Totals $167,027 $148,356 $123,574 $133,858 ($14,498) ‐9.77%
With the exception of the amount budgeted for contract services and materials and supplies, a
review of the budget summary reveals the expenditures for the Office of City Clerk has
remained constant.
The decrease in the amount budgeted for contract services was the result of eliminating the
primary elections for the City Council which will result in lower election costs for the City. The
FY15 adopted budget includes the cost for a mayoral election.
The decrease in materials and supplies is the result of a review of past expenditures for
materials and supplies. Historically, the Office of City Clerk has not been spending all the
money appropriated for materials and supplies. Also with the success of the paperless
initiative, the Office has been able to save costs associated with making copies. The budget was
adjusted to reflect both changes.
93
Full Time E
Job Title
City Clerk
Administra
Totals‐Full
The staff
expectat
Materia
Supplie
0.822%
Equivalents (FTE
ative Assistant
Time
fing levels fo
ion of a cha
ls &
es
%
Contract
Service
27.473
Expense
E)
Budget
FY13
1
0.33
1.33
or the Office
nge in the fu
tual
es
3%
M
es By Acc
C
Council
Budget
FY14
Ado
FY
1
0.33
1.33
of City Clerk
uture.
Repairs &
Maintenance
0.392%
count Clas
City Clerk
Adopted
opted
Y15
Differen
FY14 an
FY15
Budge
1 0
0.33 0
1.33 0
k have not ch
Perso
Servi
71.31
ssificatio
k
d Budget
nce
nd
5
et
hanged over
onnel
ices
13%
on ‐FY15
r the years w
with no
94
Office of City Administrator
Office Overview
The City Administrator is nominated by the Mayor and appointed by the Mayor with the advice
and consent of a majority of the City Council.
The City Administrator shall be responsible to the Mayor and the City Council for the
administration of all affairs of the City per the City’s Charter. Except as otherwise specified by
ordinance, or by state law, the City Administrator shall coordinate and generally supervise the
operation of all departments.
Goals & Objectives - including, but not limited to the following:
GOAL: Continue to enhance the City’s quality of life and add value to the City’s tax base.
OBJECTIVE: To attract new residents, guests, and businesses to the City.
GOAL: Encourage and support quality development and redevelopment.
OBJECTIVE: To attract new businesses to the City.
GOAL: Continue to explore opportunities to maximize cost reductions and maintain quality
service.
• Explore opportunities to maximize existing revenue sources and establish new revenue
sources without placing an undue burden to the tax payer.
• Explore opportunities to reduce reoccurring costs in an effort to maintain long‐term
financial sustainability.
OBJECTIVE: To provide an excellent quality of life for the residents and guests of the City in the
most efficient and economical manner.
GOAL: Continue to ensure the implementation of the Mayor and City Council directions.
GOAL: Continue to identify operational efficiencies within City departments.
OBJECTIVE: To provide an excellent quality of life for the residents and guests of the City in the
most efficient and economical manner.
95
Pe
r
f
o
r
m
a
n
c
e
Me
a
s
u
r
e
s
– Of
f
i
c
e
of
Ci
t
y
Ad
m
i
n
i
s
t
r
a
t
o
r
Pu
r
p
o
s
e
:
Co
n
t
r
i
b
u
t
e
to
th
e
qu
a
l
i
t
y
of
li
f
e
of
th
e
Ci
t
y
by
pr
o
v
i
d
i
n
g
or
g
a
n
i
z
a
t
i
o
n
a
l
le
a
d
e
r
s
h
i
p
an
d
as
s
u
r
i
n
g
quality program
ou
t
c
o
m
e
s
.
NO
T
E
:
“n/
a
an
d
n/
a
/
n
/
a
”
in
d
i
c
a
t
e
s
th
i
s
is
th
e
fi
r
s
t
ye
a
r
of
th
e
pe
r
f
o
r
m
a
n
c
e
me
a
s
u
r
e
Pe
r
f
o
r
m
a
n
c
e
Me
a
s
u
r
e
s
– Of
f
i
c
e
of
Ci
t
y
Ad
m
i
n
i
s
t
r
a
t
o
r
20
1
3
20
1
4
2015
Ou
t
c
o
m
e
Me
a
s
u
r
e
s
Ac
t
u
a
l
Go
a
l
/
A
c
t
u
a
l
Goal
1.
Pe
r
c
e
n
t
of
de
p
a
r
t
m
e
n
t
di
r
e
c
t
o
r
s
ra
t
i
n
g
th
e
de
p
a
r
t
m
e
n
t
as
“g
o
o
d
”
or
be
t
t
e
r
in
as
s
i
s
t
i
n
g
th
e
m
in
ac
c
o
m
p
l
i
s
h
i
n
g
de
p
a
r
t
m
e
n
t
a
l
go
a
l
s
.
n/
a
n/
a
/
n
/
a
100%
2.
Pe
r
c
e
n
t
of
th
e
Ma
y
o
r
an
d
Ci
t
y
Co
u
n
c
i
l
ra
t
i
n
g
th
e
Ci
t
y
Ad
m
i
n
i
s
t
r
a
t
o
r
pe
r
f
o
r
m
a
n
c
e
as
“g
o
o
d
”
or
be
t
t
e
r
.
n/
a
n/
a
/
n
/
a
100%
3.
Pe
r
c
e
n
t
of
bu
d
g
e
t
pe
r
f
o
r
m
a
n
c
e
ex
p
e
c
t
a
t
i
o
n
s
ac
h
i
e
v
e
d
by
Ci
t
y
De
p
a
r
t
m
e
n
t
s
.
n/
a
n/
a
/
n
/
a
95%
Ef
f
i
c
i
e
n
c
y
/
E
f
f
e
c
t
i
v
e
n
e
s
s
In
d
i
c
a
t
o
r
s
Ac
t
u
a
l
Ac
t
u
a
l
Projected
1.
Pe
r
c
e
n
t
of
de
p
a
r
t
m
e
n
t
a
l
bu
d
g
e
t
to
ov
e
r
a
l
l
ge
n
e
r
a
l
fu
n
d
ad
o
p
t
e
d
bu
d
g
e
t
.
0.
4
0
%
0.
5
1
%
0.52%
2.
Pe
r
c
e
n
t
of
ac
t
u
a
l
ex
p
e
n
d
i
t
u
r
e
s
to
ad
o
p
t
e
d
bu
d
g
e
t
(g
e
n
e
r
a
l
fu
n
d
on
l
y
)
.
97
.
9
%
n/
a
95%
3.
Nu
m
b
e
r
of
de
p
a
r
t
m
e
n
t
s
wi
t
h
ex
p
e
n
d
i
t
u
r
e
s
ex
c
e
e
d
i
n
g
bu
d
g
e
t
/
a
m
e
n
d
e
d
bu
d
g
e
t
.
0
n/
a
0
4.
Pe
r
c
e
n
t
a
g
e
of
fu
l
l
ti
m
e
em
p
l
o
y
e
e
s
to
ov
e
r
a
l
l
ad
o
p
t
e
d
bu
d
g
e
t
.
0.
0
0
0
5
2
%
0.
0
0
0
6
4
%
0.00070%
Wo
r
k
l
o
a
d
/
S
e
r
v
i
c
e
Le
v
e
l
In
d
i
c
a
t
o
r
s
Ac
t
u
a
l
Ac
t
u
a
l
Projected
1.
Nu
m
b
e
r
of
fu
l
l
‐ti
m
e
po
s
i
t
i
o
n
s
au
t
h
o
r
i
z
e
d
in
th
e
Ci
t
y
.
42
5
42
6
411
2.
To
t
a
l
de
p
a
r
t
m
e
n
t
bu
d
g
e
t
.
$3
3
0
,
2
1
1
.
4
3
$3
3
9
,
9
3
3
.
3
0
$310,501.07
3.
Nu
m
b
e
r
of
Ci
t
y
de
p
a
r
t
m
e
n
t
s
.
17
17
17
4.
Nu
m
b
e
r
of
id
e
n
t
i
f
i
e
d
ou
t
c
o
m
e
pe
r
f
o
r
m
a
n
c
e
ex
p
e
c
t
a
t
i
o
n
s
.
n/
a
85
85
96
Significant Changes/Initiatives
The Office of City Administrator will provide City services to the residents of the City as
efficiently as possible while promoting cooperation among the City departments in order to
enhance the quality of life for those served.
A new City Administrator was hired in the Spring of 2014. The new City Administrator has
initiated discussions related to an outcome based management philosophy, identified various
operational improvements and changes designed to improve operations, and filled some
existing vacant positons within the City.
Budget Summary – Office of City Administrator By Expense Type
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14
Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Personnel Services $361,880 $328,733 $243,778 $299,316 $29,417 ‐8.95%
Materials & Supplies $7,840 $5,150 $2,162 $4,235 $915 ‐17.77%
Contractual Services $3,084 $5,800 $27,319 $6,500 $700 12.07%
Repairs & Maintenance $238 $250 $115 $450 $200 80.00%
Capital Purchases $0 $0 $307 $0 $0 0.00%
Totals $373,042 $339,933 $273,681 $310,501 $29,432 ‐8.66%
A review of the budget summary reveals the Office of City Administrator expenditure activity has been
historically constant. During Fiscal Year 2014, the Communications Manager resigned. During the FY15
budget process it was decided not to fill the position, as a result the position was eliminated from the
budget lowering the adopted budget amount for FY15 as well as the staffing levels for the Office.
Full Time Equivalents (FTE)
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
Difference
FY14 and
FY15
Budget
City Administrator 1 1 1 0
Administrative Assistant 1 1 1 0
Communications Manager 1 1 0 ‐1
Totals‐Full Time 3 3 2 ‐1
97
Materials &
Supplies
1.364%
C
Expense
&
Contractual
Services
2.093%
es By Acc
City A
Council
Personnel
Services
96.398%
count Cla
Administ
l Adopted
Repairs
Maintena
0.145%
ssificatio
trator
d Budget
s &
ance
%
on ‐FY15
98
Office of City Counselor
Office Overview
The Office of City Counselor contributes to the quality of life through providing information and
legal services to the City Council, City Departments and its employees.
The Office supports the City by rendering legal advice and opinions, drafting and reviewing
contracts, ordinances, resolutions, and other documents needed to accomplish the City’s
policies and goals. The Office also represents the City’s legal interests before judicial and
administrative agencies, and prosecutes violations of the City Charter and City Code. The Office
is staffed by the City Counselor, Associate City Counselor, a Paralegal and a shared
Administrative Assistant with the Municipal Court and City Clerk.
The City Counselor reports directly to the Mayor and City Council as a whole.
The Office provides legal advice, information and counsel to the Mayor, City Council, appointed
officials, and Staff on a full range of legal issues which confront the municipal government.
The Office Staff regularly:
• advises and works with the City Administrator, Department Directors and City Staff to
develop strategies for resolving legal issues;
• responds to lawsuits against the City;
• prepares, reviews and approves contracts and other legal documents prior to
consideration by the City Council;
• drafts ordinances, resolutions, conveyances and other legal documents;
• monitors and coordinates all litigation files with outside legal counsel;
• researches, prepares memoranda and provides advice on various legal issues such as
economic development, employment, real estate, environmental, procurement,
contract compliance, planning and zoning, open records and meetings, local
government liability and numerous constitutional matters;
• reviews current case law and legislative enactments to evaluate potential impact on
the City; and
• works with City Departments to collect debts and liabilities owed to the municipal
government.
Goals & Objectives - including, but not limited to the following:
GOAL: Provide reliable, efficient, and accurate legal services to the City’s elected and
appointed officials and Staff.
99
OBJECTIVE: To ensure timely, quality legal services in order to allow for the successful
completion of City projects.
• Respond to all requests for legal services within reasonable timeframe. (e.g. less than
7 days for contract preparation, 1 business day for emails, and response to lawsuits
within legal time constraints, etc.)
• Continue to prioritize direct requests from City Council and Mayor and respond to all
requests within 1 business day
• Continue cross‐training of personnel for maximum coverage on issues
OBJECTIVE: To ensure implementation of most current legislation and case law.
• Monitor proposed federal and state legislation affecting the City and its interests
• Monitor the progress of cases affecting municipalities, both federally and on a state
level
• Provide updates to officials and staff of applicable changes in the law, as appropriate
• Work with City’s lobbyist on statewide issues that affect the City
OBJECTIVE: To ensure efficient and effective litigation services.
• Review and manage use and selection of outside counsel
• Continue to utilize in‐house staff to review, defend, and dispose of claims, where
available
• Continue collections efforts for various departments
GOAL: Prosecute City ordinances.
OBJECTIVE: To protect the health and safety of the citizens and the integrity of neighborhoods.
GOAL: Continue to work closely with the Police Department, enforcement officials, and the
elected Municipal Court personnel to maintain effective working enforcement personnel
relationships and delivery services.
• Research and draft new regulatory and criminal ordinances, as requested
• Continue to review and update existing ordinances for more effective enforcement
• Provide quality support staff to the municipal elected officials
• Continue to assist, and prioritize, code enforcement needs
OBJECTIVE: To safeguard and improve the quality of life for the residents and guests of the
City.
GOAL: Continue to develop professional knowledge and skills of the Office of City Counselor.
OBJECTIVE: To ensure the Office of City Counselor has the knowledge and skills to address
issues that need to be addressed by the Office.
100
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em
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or
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2.
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t
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s
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d
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Projected
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e
n
t
of
de
p
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5
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t
of
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of
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t
.
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a
95%
3.
Pe
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e
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t
of
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h
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a
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a
100%
4.
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e
n
t
of
or
d
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d
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t
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f
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.
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d
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a
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(i
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d
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Projected
1.
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m
b
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of
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‐ti
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t
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$352,110.75
3.
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41
2
34
5
350
4.
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340
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75
6.
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t
.
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72
10
1
Pe
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f
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m
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Me
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s
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of
Ci
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l
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Pu
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:
Co
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r
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e
to
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qu
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of
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,
City Departments and its
em
p
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s
.
NO
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:
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In
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(c
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)
Ac
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Ac
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Projected
7.
Nu
m
b
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r
of
Wo
r
k
Co
m
p
& li
t
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g
a
t
i
o
n
ma
t
t
e
r
s
ad
m
i
n
i
s
t
e
r
e
d
.
70
68
67
8.
Nu
m
b
e
r
of
la
w
su
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t
s
ch
a
l
l
e
n
g
i
n
g
Ci
t
y
Or
d
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n
a
n
c
e
s
or
pr
a
c
t
i
c
e
.
2
0 0
9.
Ho
u
r
s
st
a
f
f
i
n
g
Co
u
n
c
i
l
an
d
Ci
t
i
z
e
n
Co
m
m
i
t
t
e
e
s
.
n/
a
n/
a
240
10
.
Nu
m
b
e
r
of
su
n
s
h
i
n
e
re
q
u
e
s
t
s
to
wh
i
c
h
La
w
re
s
p
o
n
d
e
d
.
35
3
34
9
350
10
2
Significant Changes/Initiatives
During FY14, the Office of City Counselor worked on several significant contracts with the State
of Missouri including rehabilitating the Missouri State Penitentiary Site as well has closing out
the agreement with the Missouri Department of Transportation, Cole County, and St. Mary’s
Health Center for the construction of Highway 179. The Office has also been engaged in several
facets of the multipurpose building agreements between the City’s Department of Parks,
Recreation, and Forestry and Lincoln University and is set to complete the purchase of the
Housing Authority parking lot on McCarty and Broadway Streets. The Office has taken more
aggressive steps against code violators including suing individual owners to recover public funds
used to abate private nuisances and continues to work with outside Counsel to oversee
litigation and protect the public funds from lawsuits, claims, and other actions.
The Office of City Counselor has been, and will continue, to be active with economic
development activity. The State of Missouri has been active with Tax Increment Financing (TIF)
and Community Improvement Districts (CID). The City is now becoming involved with TIF and
CID expecting a positive impact economically for the City with increased revenues resulting
from business growth.
Budget Summary – Office of City Counselor By Expense Type
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14
Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Personnel Services $287,606 $311,778 $265,136 $315,596
$3,817 1.22%
Materials & Supplies $2,790 $3,070 $5,356 $3,270
$200 6.51%
Contractual Services $31,509 $34,420 $28,018 $31,895
($2,525) -7.34%
Repairs & Maintenance $1,168 $1,250 $1,263 $1,350
$100 8.00%
Totals $323,073 $350,518 $299,773 $352,111 $1,592 0.45%
A review of the budget summary reveals the budget for the Office of City Counselor has
remained constant. The staffing levels have not changed over the years with no expectation of
a change in the future.
103
Full Time Equivalents (FTE)
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
Difference
FY14 and
FY15
Budget
City Counselor 1 1 1 0
Associate City Counselor 1 1 1 0
Paralegal 1 1 1 0
Administrative Assistant 0.34 0.34 0.34 0
Totals-Full Time 3.34 3.34 3.34 0
Personnel
Services
89.630%
Materials &
Supplies
0.929%
Contractual
Services
9.058%
Repairs &
Maintenance
0.383%
Expenses By Account Classification - FY15
City Counselor
Council Adopted Budget
104
Municipal Court
Department Overview
The Municipal Court Staff reports directly to the City Counselor. The Municipal Court Staff
manages the day to day functions of the Municipal Court and supports the elected prosecutor
and elected judge. The Municipal Court processes all municipal summons issued by the Police
Department and parking violations issued by the City Staff.
The Municipal Court is supported by a Municipal Court Coordinator, Deputy Court Clerk, a
shared Administrative Assistant with the Municipal Court and Mayor/City Council, and a part
time Clerk, and part time Bailiff.
Significant Changes/Initiatives
In an effort to provide quality service to the internal and external customers of the Municipal
Court, the Municipal Court is in the process of going paperless. It is planned that this effort will
be accomplished with the City’s existing internal software programs. This effort will result in no
additional cost to the City while increasing the efficiency of the Municipal Court.
Budget Summary – Municipal Court Expenses By Type
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14
Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Personnel Services $210,109 $222,765 $200,457 $222,279
($486) -0.22%
Materials & Supplies $8,799 $7,690 $6,539 $8,090
$400 5.20%
Contractual Services $21,767 $24,870 $17,431 $25,490
$620 2.49%
Repairs & Maintenance $830 $1,200 $422 $500
($700) -58.33%
Capital Purchases $8,000 $0 $3,125 $0
$0 0.00%
Totals $249,505 $256,525 $227,974 $256,359 ($166) -0.06%
A review of the budget summary reveals the expenditures to operate the Municipal Court has
remained fairly constant. The staffing levels have not changed over the years with no
expectation of a change in the future.
105
Full Time Equivalents (FTE)
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
Difference
FY14 and
FY15
Budget
Municipal Court Coordinator 1 1 1 0
Deputy Court Clerk 1 1 1 0
Administrative Assistant 0.33 0.33 0.33 0
Part-time Municipal Judge 1 1 1 0
Part-time Clerk 1 1 1 0
Part-time Bailiff 1 1 1 0
Elected - Municipal Judge 1 1 1 0
Elected - Prosecuting Attorney 1 1 1 0
Totals-Full Time 2.33 2.33 2.33 0
Totals-Part-time 5 5 5 0
Personnel
Services
86.706%
Materials &
Supplies
3.156%
Contractual
Services
9.943%
Repairs &
Maintenance
0.195%
Expenses By Account Classification - FY15
Municipal Court
Council Adopted Budget
106
Human Resources Department
Department Overview
The Human Resources Department contributes to the quality of life by assisting Departments in
fostering and supporting quality employees.
The Human Resources Department reports directly to the City Administrator.
The primary function of the Human Resources Department is to administer and oversee all
personnel and employee service programs including recruitment and hiring, performance
management, labor relations, employee benefit programs, wellness, personnel policies, safety,
workers compensation, and risk management efforts.
The Human Resources Department assists other City departments in meeting their service
delivery responsibilities to the public and assists employees in reaching their fullest potential
with the City while maintaining a careful balance between the interests of City government, its
departments and its employees.
Goals & Objectives – including, but not limited to the following:
GOAL: Improve effectiveness of the Human Resources Department with other City
Departments.
OBJECTIVE: Increase staffing within the Human Resources Department to allow for cross‐
training, timely and accurate completion of work, special projects, legal compliance, and
progressive practices.
OBJECTIVE: To ensure the City provides a competitive compensation and classification plan
that will help in recruiting, hiring, and retaining talented employees as well as provide equity
across departments and positions.
GOAL: Continue development of a Health and Wellness Program.
OBJECTIVE: To provide employees an avenue to learn the advantages of practicing a healthy life
style as well as opportunities to practice a healthy life style.
GOAL: Continue to evaluate the cost/benefit of current benefit offerings.
OBJECTIVE: To provide attractive benefit offerings to the employees while monitoring and
controlling costs for the benefit offerings.
107
Performance Measures – Human Resources Department
Purpose: Contribute to the quality of life through assisting Departments in achieving their goals by fostering and supporting quality
employees.
NOTE: “n/a and n/a/n/a” indicates this is the first year of the performance measure
Performance Measures – Human Resources Department 2013 2014 2015
Outcome Measures Actual Goal/Actual Goal
1. Percent of department directors rating Human Resources as “good” or better
in assisting their department in achieving their goals.
n/a n/a/n/a 80%
2. Percent of City employees rating Human Resources as “good” or better in
assisting their needs.
n/a n/a/n/a 80%
Efficiency/Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget. 0.38% 0.46% 0.41%
2. Percent of new employees who successfully completed their introductory
period.
n/a n/a 90%
3. Number of recruitments per authorized positions. n/a n/a 0.07
4. Percent of turnover for full-time employees. n/a n/a 8%
5. Percent of employees using the EAP. n/a n/a 8%
Workload/Service Level Indicators Actual Actual Projected
1. Number of full-time positions authorized. 3 3 3
2. Total department budget. $310,679.34 $304,412.34 $312,188.00
3. Number of recruitments. 72 62 60
4. Number of applications processed. 2,000 2,000 2,000
5. Number of new hires processed. 20 22 34
6. Number of introductory periods completed. n/a n/a 31
7. Number of wellness outreach efforts. n/a n/a 52
8. Number of full-time authorized positions city-wide. 425 425 425
9. Number of part-time authorized positions city-wide. 355 353 353
10. Number of full-time employees leaving employment. 40 23 34
11. Number of employees on a performance plan. n/a n/a 0
12. Number of unsatisfactory or needs improvement overall performance
evaluations.
n/a n/a 0
108
Significant Changes/Initiatives
During Fiscal Year 2014, the Human Resources Department implemented an on-line applicant tracking
system. This enables applicants to apply for positions electronically and eliminates paper processing of
applications and manual entry by City Staff. The program is expandable and the Human Resources
Department plans to include volunteer applicants into the program as time allows.
Budget Summary – Human Resources Department Expenses By Type
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14
Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Personnel Services $269,641 $273,457 $215,730 $281,070
$7,613 2.78%
Materials & Supplies $4,151 $8,000 $3,038 $5,700
($2,300) -28.75%
Contractual Services $16,694 $22,755 $17,717 $24,968
$2,213 9.73%
Repairs & Maintenance $292 $200 $292 $450
$250 125.00%
Totals $290,778 $304,412 $236,777 $312,188 $7,776 2.56%
A review of the budget summary reveals the Department’s authorized budget for expenditures and
staffing has remained historically constant. During Fiscal Year 2014, the Human Resources
Administrative Assistant resigned. With this resignation, the duties of the Administrative Assistant were
divided among the remaining staff and the new position added with the transfer of the Senior
Accounting Technician to the Human Resources Department from the Finance Department. The
intention was the Senior Accounting Technician would continue the payroll duties and assist in the
Department with other payroll related tasks.
Full Time Equivalents (FTE)
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
Difference
FY14 and
FY15
Budget
Director of Human Resources 1 1 1 0
Human Resources Specialist 1 1 1 0
Senior Accounting Technician 0 0 1 1
Administrative Assistant 1 1 0 -1
Part-time w/Benefits HR Assistant 1 1 1 0
Totals-Full Time 3 3 3 0
Totals-Part-time 1 1 1 0
109
Personnel
Services
90.032%
Materials &
Supplies
1.826%
Contractual
Services
7.998%
Repairs &
Maintenance
0.144%
Expenses By Account Classification - FY15
Human Resources
Council Adopted Budget
110
Finance Department
Department Overview
The Finance Department contributes to the quality of life is by providing financial information
and services.
The Finance Department reports directly to Director of Finance and Information Technology
Services.
The Finance Department is responsible for the administration, direction, and coordination of all
financial services of the City involving financial planning, budgeting, purchasing, accounting,
payroll, business licensing, and the utility billing function.
The Finance Department is responsible for processing all cash receipts and disbursements and
maintenance of an internal control structure that adequately safeguards the assets of the City.
This includes the processing of invoices for goods and services and recording all general ledger
transactions in order to prepare financial statements in conformity with Generally Accepted
Accounting Principles (GAAP). In addition, the Finance Staff procures the independent financial
audit each fiscal year.
The Finance Departments Procurement Staff provides a centralized procurement of goods and
services for all purchases that exceed an established fiscal threshold. Staff is responsible for
obtaining commodities and services at the most economical prices while ensuring compliance
with all applicable laws and policies. Staff is also responsible for the disposal of surplus
property.
All finance functions are budgeted and accounted for in the General Fund including the utility
billing function. The cost of the utility billing function is then reimbursed to the General Fund by
the Wastewater Fund through administrative chargebacks.
Goals & Objectives – including, but not limited to the following:
GOAL: Prepare and maintain financial records in accordance with Generally Accepted
Accounting Principles (GAAP).
OBJECTIVE: To ensure the Department provides a fair presentation of financial information to
decision makers.
GOAL: Prepare the Comprehensive Annual Finance Report (CAFR) consistent with criteria
established by the Government Finance Officers Associations (GFOA) for the Certification of
Achievement Excellence in Financial Reporting Programs.
111
OBJECTIVE: To ensure the Department provides a fair presentation of financial information to
the decision makers.
GOAL: Implement new accounting pronouncements as required by the Governmental
Accounting Standards Board (GASB).
OBJECTIVE: To ensure the City provides transparent financial information to decision makers.
GOAL: Communicate clearly with the Citizens, Mayor, City Council, City Administrator, and
Department Directors who requests financial information.
OBJECTIVE: To ensure users of financial information have the information required in a timely
manner to make good decisions.
GOAL: Coordinate with Mayor, the City Council, City Administrator, and City Department
Directors to develop a balanced budget consistent with the criteria established by GFOA.
OBJECTIVE: To ensure the City is making decisions that will provide an excellent quality of life
for the residents of the City.
OBJECTIVE: For the City to receive the GFOA Budget Award.
112
Performance Measures – Finance Department
Purpose: Contribute to the quality of life by providing financial information and services.
NOTE: “n/a and n/a/n/a” indicates this is the first year of the performance measure
Performance Measures – Finance Department 2013 2014 2015
Outcome Measures Actual Goal/Actual Goal
1. Percentage of department directors rating the department as “good” or better. n/a n/a/n/a 90%
2. Receive an unqualified audit from an independent auditor (for prior year). Yes Yes/Yes Yes
3. Receive the GFOA CAFR Award (for prior year). Yes Yes/Yes Yes
4. Receive the GFOA Budget Award (for prior year). n/a n/a/n/a Yes
Efficiency/Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget. 1.30% 1.59% 1.52%
2. Percent of voided accounts payable checks. 1.20% .9% 1.00%
3. Average number of days to approve new business license application. n/a 16 14
4. Percent of utility bills processed within three business days of month end. 100% 100% 100%
Workload/Service Level Indicators Actual Actual Projected
1. Number of full-time positions authorized. 13 13 11
2. Total department budget. $1,058,452.76 $1,061,162.24 $836,885.00
3. Accounts Payable - Number of checks cut. 6,493 7,129 6,400
4. Accounts Payable - Number of checks voided. 78 64 64
5. Accounts Payable - Number of 1099's issued (Misc., S, and R). 110 125 130
6. Accounts Receivable - Number of invoices issued. 5,408 6,360 5,515
7. Business Licensing - Number of business licenses issued. 544 553 604
8. Cash Receipts - Number of receipts entered. 187,531 195,753 200,000
9. General Ledger – Number of journal entries to correct issues. 61 98 70
10. Payroll - Number of payroll checks/direct deposits . 13,967 13,664 13,800
11. Purchasing - Number of bids/quotes/renewals. 165 203 185
12. Purchasing - Number of purchase orders issued. 647 608 600
13. Utility Billing - Number of bills issued. 232,328 256,945 238,000
113
8ignificant Changes/Initiatives
During FY14, the Finance Department rewrote the City’s Procurement and Financial Policies,
received the GFOA CAFR award for the 17th straight year, and received a clean annual audit
report. The Finance Department also refined the City’s multi-year financial forecasting plan and
the capital replacement plan.
Budget Summary – Finance Department By Expense Type
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14
Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Personnel Services $836,698 $986,062 $800,760 $768,285
($217,777) -22.08%
Materials & Supplies $20,889 $39,000 $27,089 $32,500
($6,500) -16.67%
Contractual Services $29,867 $34,100 $41,788 $34,100
$0 0.00%
Repairs & Maintenance $1,216 $2,000 $928 $2,000
$0 0.00%
Totals $888,670 $1,061,162 $870,565 $836,885 ($224,277) -21.13%
A review of the budget summary reveals the Department’s appropriation for personnel services
dropped significantly from FY14 to FY15. The Department’s Director of Finance resigned in the
fall of 2013. After an analysis of the needs of the Department, the City Council approved
combining the Director of Finance and the Director of Information Technology Systems
positions. The appointment was made to the Interim Finance Director which was serving as the
Interim Finance Director on a temporary basis and the Director of Information Technology
Systems on a permanent basis. The combining of these two positions resulted in a cost savings
for the Department of Finance as well as the Department of Information Technology Services.
A Senior Accounting Technician position was transferred to the Human Resources Department.
The intention of the transfer was to have the Senior Accounting Technician assist with payroll
duties remaining in the Human Resources Department with the resignation of a staff person in
the Human Resources Department.
114
Full Time Equivalents (FTE)
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
Difference
FY14 and
FY15
Budget
Director of Finance 1 1 0 -1
Chief Accountant 1 1 1 0
Purchasing Agent 1 1 1 0
Auditor 1 1 1 0
Senior Accountant 1 1 1 0
Senior Accounting Technician 2 2 1 -1
Accounting Technician 2 2 2 0
Customer Service Rep 2 2 2 0
Purchasing Assistant 1 1 1 0
Administrative Assistant 1 1 1 0
Part-time Building Service Worker 1 1 1 0
Totals-Full Time 13 13 11 -2
Totals-Part-time 1 1 1 0
115
Personnel
Services
91.803%
Materials &
Supplies
3.883%
Contractual
Services
4.075%
Repairs &
Maintenance
0.239%
Expenses By Account Classification - FY15
Finance
Council Adopted Budget
116
Non‐Departmental Budget
Budget Overview
The Non‐Departmental Budget was established to account for General Fund supported
operating expenses that are not by policy accounted for in department specific appropriations.
A review of the budget summary schedule reveals the personnel services expense type is not
used for employees’ salary. The majority of the FY14 adopted budget personnel expense type
was appropriated to account for cost incurred for the City’s one‐time separation incentive
package which was approved by the City Council to encourage employees that were eligible to
retire in an effort to address revenue shortfall. The most common routine expense included
under the personnel services type is the self‐insurance group heath, cost associated with the
employee wellness program, and self‐insurance for retirees.
Money appropriated for the materials and supplies expense type is used to pay for gas used by
the City’s support service departments. Examples of support service departments include the
Office of City Clerk, Finance, and Municipal Court.
Money appropriated for contractual services expense type is used to pay for general insurance
premiums and deductibles associated with accidents, consulting services, contribution to the
Jefferson City Chamber as well as agreed upon funding to support the local public television
station.
Money appropriated in the utility expense and repairs and maintenance type accounts are for
expenses incurred to support the City’s support service departments.
For the City’s FY15 budget, the largest expense appropriated in the other expense type
category is the $232,251 appropriated for unspecified positions and/or equipment. The City
Council approved this amount to allow the Mayor, the City Council, and Staff time to review
revenues; adjust/refine some of the longer term financial planning documents (i.e., financial
guidelines, fund balance policy, capital equipment replacement plan, etc.) before making
staffing and/or equipment expenditure decisions.
The FY14 and FY15 budgets did not appropriate money for the debt service category. A review
of the budget summary schedule for the debt service category will report projected $391,801
expenditure in FY14. The City paid in full, a fire pension note during FY14. The City decided to
pay off the note due to unexpected additional revenues during FY14.
117
Budget Summary – Non‐Departmental Expense By Type
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Personnel Services $5,000 ($1,342,077) $123,715 $47,400 $1,389,477 ‐103.53%
Materials & Supplies $884,714 $19,000 $18,743 $21,600 $2,600 13.68%
Contractual Services $858,363 $805,100 $669,572 $683,000 ($122,100) ‐15.17%
Utilities $46,576 $54,400 $46,386 $55,450 $1,050 1.93%
Repairs & Maintenance $61,355 $87,000 $91,447 $87,000 $0 0.00%
Other Operating Purchases $31,514 $25,500 $104,776 $258,251 $232,751 912.75%
Debt Service $0 $0 $391,801 $0 $0 0.00%
Totals $1,887,522 ($351,077) $1,446,440 $1,152,701 $1,503,778 ‐428.33%
Full Time Equivalents (FTE)
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
Difference
FY14 and FY15
Budget
Not applicable
118
Utiliti
4.810
Repairs &
Maintenan
7.547%
Other
Operating
Expenses
22.404%
es
0%
&
ce
Expensees By Acc
Non‐D
Council
ount Clas
Departm
Adopted
P
Ma
S
Contractua
Services
59.252%
ssification
ental
d Budget
Personnel
Services
4.112%
aterials &
Supplies
1.875%
al
n ‐FY15
119
Information Technology Services Department
Department Overview
The Information Technology Services Department’s (ITS) contribution to the quality of life is by
providing access to information through technology.
ITS reports directly to the Director of Finance and Information Technology.
ITS is responsible for the design, implementation, and maintenance of the City’s technology
resources. ITS provides support to more than 400 users on a 24/7 basis. The wide area network
has more than 600 devices connected to 44 servers. In addition, ITS provides custom
application development support and telephone services. ITS supports the Geographic
Information System (GIS) which provides a central enterprise repository for all GIS
data. GIS improves accessibility to data and information. ITS is responsible for developing,
supporting, and coordinating GIS with all City departments.
Goals and Objectives – including, but not limited to the following:
GOAL: Provide a technological environment.
OBJECTIVE: To ensure the appropriate tools are available to support the business functions of
the City.
OBJECTIVE: To ensure an integration of business systems to support information sharing across
organizations.
OBJECTIVE: To ensure a current strategy is in place regarding the future of technology services
that will meet the increasing demand for access to information by users.
GOAL: Develop and implement a preventative maintenance plan in conjunction with industry
recommended standards.
OBJECTIVE: To ensure the users of the City experience no disruption in service and the
response time is satisfactory to meet the needs of the user.
OBJECTIVE: To ensure all managed infrastructure assets meet defined performance levels.
GOAL: Revise ITS policies and procedures related to the use of City and employee owned
mobile devices.
120
OBJECTIVE: To ensure a smooth adaption to changing information technology demands as a
result of new technology (mobile devices, etc.).
OBJECTIVE: To ensure all opportunities are utilized to improve information access while
ensuring appropriate levels of security and management of data.
GOAL: Be an active partner in understanding the City Departments' changing business needs.
OBJECTIVE: To ensure effective management in the collection of information Citywide and
ensuring the Staff has the tools that will help solve everyday user challenges.
OBJECTIVE: To ensure users are able to meet business objectives and assist with the study of
possible technology options.
121
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2.
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3.
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.
1.
3
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1.
7
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1.90%
2.
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l
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d
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a
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s
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l
Ac
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l
Projected
1.
Nu
m
b
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r
of
fu
l
l
‐ti
m
e
po
s
i
t
i
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n
s
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2.
To
t
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de
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$1,133,761.01
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2
Significant Changes/Initiatives
Using existing City resources, the Information Technology Department internally created an
employee health open enrollment program for the City employees which routinely was on
contract with an outside company. The cost savings for this effort will be reflected in the Non-
Departmental budget, personnel services.
ITS worked closely with the Police Department to upgrade the mobile public safety software,
Mobile Enterprise. This software is used on mobile data terminals that Police Officers have
installed in their patrol vehicles. The software uses the latest Microsoft technology, tight
integration to other applications and streamlined field reporting. Police Officers are armed
with accurate, reliable information in the field. This software upgrade’s total fiscal investment
was $39,699.38.
The City was in need of a new solution to manage the fueling for the City’s fleet of vehicles and
equipment. The Fuel Master implementation allows City staff to account for the fuel
dispensed, authorize proper fuel dispensing, and provide status reports. The Fuel Master
solution replaced an antiquated solution that was being used at Department of Public Works
Central Maintenance and replaced a pen and paper solution at the Department of Parks,
Recreation, and Forestry. For several years the City has been cited by the auditors for not
having an automated fuel management system at the Department of Parks, Recreation, and
Forestry. This implementation has brought the City into compliance. This software had a total
fiscal investment of $32,922.
The Department worked closely with the Fire Department providing technology that would
increase communication for 9-1-1 calls and using technology to assist with the Fire
Department’s fire inspection program.
Budget Summary - Information Technology Services Department By Expense Type
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14
Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Personnel Services $737,905 $768,380 $759,670 $797,361
$28,981 3.77%
Materials & Supplies $3,702 $3,450 $2,783 $3,500
$50 1.45%
Contractual Services $28,073 $39,800 $31,680 $43,900
$4,100 10.30%
Utilities $56,901 $60,000 $49,366 $58,000
($2,000) -3.33%
Repairs & Maintenance $208,532 $269,500 $271,314 $231,000
($38,500) -14.29%
Capital Purchases $40,203 $25,000 $26,882 $0
($25,000) -100.00%
123
Totals $1,075,316 $1,166,130 $1,141,695 $1,133,761 ($32,369) -2.78%
The Director of the Department was appointed to serve as the City’s Director of Finance and
Information Technology Services, a shared position between the Departments. The salary for
the position was appropriated in this Department’s budget. The change required restructuring
of positions resulting in staffing changes within the Department, with no additional positons
added to the budget.
Full Time Equivalents (FTE)
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
Difference
FY14 and
FY15
Budget
Director of Finance & IT 0 0 1 1
Information Systems Director 1 1 0 -1
Systems Analyst 3.25 3.25 3.25 0
Information System Support Specialist 2 2 2 0
GIS Manager 1 1 1 0
GIS Specialist I 1 1 1 0
GIS Specialist II 1 1 1 0
Totals-Full Time 9.25 9.25 9.25 0
124
Personnel
Services
70.329%
Materials &
Supplies
0.308%
Contractual
Services
3.872% Utilities
5.116%
Repairs &
Maintenance
20.375%
Expenses By Account Classification - FY15
Information Technology Services
Council Adopted Budget
125
Polic
Depart
The Polic
safety in
The Jeffe
The JCPD
respondi
and solvi
The JCPD
Services
Professio
training n
The Oper
Patrol Se
The Patro
instances
the comm
collabora
function
The Com
citizens,
commun
ce Depa
tment Ov
ce Departme
the commu
erson City Po
D provides th
ng to emerg
ng neighbor
D is divided i
Division, and
onal Standar
new Police e
rations Divis
ection and Co
ol Section’s
s of crime an
munity, cond
ative problem
within the J
munity Acti
businesses,
ity involvem
artment
verview
ent contribut
nity.
olice Departm
he communi
gency and no
rhood proble
nto three m
d Support Se
rds, the prim
employees a
sion is the la
ommunity A
primary pur
nd seek pros
duct traffic e
m solving ini
efferson City
on Team is a
and other co
ment and imp
t
tes to the qu
ment (JCPD)
ty with a ful
onemergenc
ems.
ajor Division
ervices Divis
mary propone
nd overseei
rgest Divisio
Action Team.
pose is to pr
secution whe
enforcement
itiatives with
y Police Dep
a special‐pro
ommunity g
provement.
uality of life
reports dire
l range of po
cy calls for se
ns which inc
ion. The Dep
ent within th
ng their ong
on of the Pol
.
rovide a poli
ere appropr
t and crash s
h the comm
partment.
ojects based
groups to pro
The Commu
by promotin
ectly to the C
olice service
ervice, perfo
lude the Op
partment inc
he Departme
going profess
ice Departm
ice presence
riate, respon
suppression
unity. Patro
team that w
omote crime
unity Action
ng safety an
City Adminis
es, including
orming direc
erations Div
cludes an Of
ent for hirin
sional activit
ment and is c
e to deter cr
nd to calls fo
, and partici
l activities a
works in coo
e prevention
Team also s
d a sense of
strator.
receiving an
cted activitie
vision, Specia
ffice of
g and
ties.
comprised o
ime, investig
r service fro
ipate in
re the core
operation wit
n through
serves as a
f
nd
es,
al
f the
gate
om
th
126
source of intelligence gathering and dissemination for use by all Department personnel for
criminal interdiction purposes.
The Special Services Division is comprised of the Criminal Investigations Section and Traffic
Enforcement Unit.
The Criminal Investigations Section plays a lead role in identifying, locating and apprehending
the most dangerous criminal perpetrators. The Criminal Investigations Section is responsible for
the follow‐up investigation of crimes, the analysis of crime trends, and the support and
assistance to crime victims.
The Traffic Unit concentrates on various traffic safety issues, including traffic crash investigation
and reconstruction, public awareness campaigns about traffic safety, and traffic enforcement in
those areas where a high number of crashes occur. In addition, these Officers respond to citizen
concerns regarding traffic issues within the community through directed enforcement efforts.
The Support Services Division is comprised of the Joint Communications Center, Records
Section, and Animal Control Section. The Joint Communications Center is a multi‐agency
communications center located within the JCPD. The Joint Communications Center provides
emergency and administrative communications for the citizens and visitors of the City and Cole
County by placing them in touch with public safety and related government service agencies.
The Records Section has the responsibility for all aspects of records management. Records
personnel provide assistance in the compilation of statistical data for various Federal and State
reports. They also provide assistance to citizens, attorneys, insurance companies and others
who are seeking copies of police crime reports or other public information.
The Animal Control Section operates a full service, open‐admission animal shelter facility. The
Animal Control Section provides humane care, pet reclamation assistance, adoption, safe
custodial care of animals found running at large, and an array of veterinarian services. The
Animal Control Section also investigates and seeks prosecution for instances of inhumane
treatment of animals and animals running at large.
Goals & Objectives – including, but not limited to the following:
GOAL: Reduce crime by actively enforcing violations of criminal law, utilizing aggressive crime
prevention and education initiatives, and deploying resources and design problem‐specific
strategies in areas where crime patterns and trends are evident.
OBJECTIVE: To ensure the City is safe for guests of the City and residents in the Jefferson City
area.
OBJECTIVE: To ensure businesses have a secure environment to conduct business.
127
GOAL: Promote roadway safety through fair and consistent traffic enforcement and public
education.
OBJECTIVE: To provide citizens and visitors of the City the opportunity to travel the public
roadways safely.
OBJECTIVE: To reduce traffic crashes.
GOAL: Work closely with City and State Engineering staff to identify and correct traffic control
design issues and participate in statewide enforcement efforts and Department sponsored
enforcement initiatives.
OBJECTIVE: To provide citizens and visitors of the City the opportunity to travel the public
roadways safely.
OBJECTIVE: To reduce traffic crashes.
GOAL: Work in a collaborative manner with partners throughout the community to address
conditions that give rise to crime, disorder, and unsafe roadways.
OBJECTIVES: To ensure the City is safe for guests of the City and residents in the Jefferson City
area.
OBJECTIVE: To ensure businesses have a secure environment to conduct business.
GOAL: Promote professionalism and skills competency among Department employees.
OBJECTVES: To provide employee excellence resulting in providing a safe City for the guests of
the City and residents in the Jefferson City area.
OBJECTIVE: To ensure businesses have a secure environment to conduct business.
The Police Department’s total budget is represented by five individual budgets: General, School
Resource Officer, MUSTANG, Animal Control, and 9‐1‐1 Police. The performance measures for
the Department is broken out in three areas: Police (General), Animal Control, and 9‐1‐1 Police.
The budget is broken out by more programs than the performance measures presented in an
effort to track costs with the revenue sources that support the efforts of the School Resource
Officer Program, the MUSTANG Unit, Animal Control Section, and the Communications Section
(9‐1‐1 Police).
128
Pe
r
f
o
r
m
a
n
c
e
Me
a
s
u
r
e
s
– Po
l
i
c
e
De
p
a
r
t
m
e
n
t
‐
Ge
n
e
r
a
l
Pu
r
p
o
s
e
:
Co
n
t
r
i
b
u
t
e
to
th
e
qu
a
l
i
t
y
of
li
f
e
by
pr
o
m
o
t
i
n
g
sa
f
e
t
y
an
d
a se
n
s
e
of
sa
f
e
t
y
in
th
e
co
m
m
u
n
i
t
y
.
*P
r
o
j
e
c
t
i
o
n
fo
r
FY
2
0
1
4
NO
T
E
:
“n/
a
”
in
d
i
c
a
t
e
s
th
i
s
is
th
e
fi
r
s
t
ye
a
r
of
th
e
pe
r
f
o
r
m
a
n
c
e
me
a
s
u
r
e
Pe
r
f
o
r
m
a
n
c
e
Me
a
s
u
r
e
s
– Po
l
i
c
e
De
p
a
r
t
m
e
n
t
‐
Ge
n
e
r
a
l
20
1
3
20
1
4
2015
Ou
t
c
o
m
e
Me
a
s
u
r
e
s
Ac
t
u
a
l
Go
a
l
/
A
c
t
u
a
l
Goal
1.
Pe
r
c
e
n
t
a
g
e
of
su
r
v
e
y
re
s
p
o
n
d
e
n
t
s
th
a
t
ra
t
e
th
e
co
m
m
u
n
i
t
y
as
“s
a
f
e
”
on
a
su
r
v
e
y
re
s
p
o
n
s
e
.
n/
a
n/
a
/
n
/
a
75%
2.
Re
d
u
c
t
i
o
n
in
th
e
nu
m
b
e
r
of
Pa
r
t
I pr
o
p
e
r
t
y
cr
i
m
e
s
.
n/
a
>=
1%
/
n
/
a
>= 1%
3.
Re
d
u
c
t
i
o
n
in
th
e
nu
m
b
e
r
of
Pa
r
t
I Cr
i
m
e
s
Ag
a
i
n
s
t
Pe
r
s
o
n
s
.
n/
a
>=
1%
/
n
/
a
>= 1%
4.
Re
d
u
c
t
i
o
n
in
th
e
nu
m
b
e
r
of
tr
a
f
f
i
c
cr
a
s
h
e
s
.
n/
a
n/
a
/
‐
4% >= 1%
Ef
f
i
c
i
e
n
c
y
/
E
f
f
e
c
t
i
v
e
n
e
s
s
In
d
i
c
a
t
o
r
s
Ac
t
u
a
l
Ac
t
u
a
l
Projected
1.
Pe
r
c
e
n
t
of
de
p
a
r
t
m
e
n
t
a
l
bu
d
g
e
t
to
ov
e
r
a
l
l
ge
n
e
r
a
l
fu
n
d
ad
o
p
t
e
d
bu
d
g
e
t
.
8.
9
7
%
11
.
5
0
%
11.89%
2.
Pa
r
t
I pr
o
p
e
r
t
y
cr
i
m
e
ra
t
e
pe
r
1,
0
0
0
po
p
u
l
a
t
i
o
n
.
38
.
7
6
*3
8
.
3
7
37.99
3.
Pa
r
t
I pe
r
s
o
n
s
cr
i
m
e
ra
t
e
pe
r
1,
0
0
0
po
p
u
l
a
t
i
o
n
.
56
.
1
8
*5
5
.
6
1
55.05
4.
Al
l
cr
i
m
e
cl
e
a
r
a
n
c
e
ra
t
e
.
65
.
9
%
55
.
1
%
68.6%
5.
Tr
a
f
f
i
c
cr
a
s
h
e
s
pe
r
1,
0
0
0
po
p
u
l
a
t
i
o
n
.
30
.
1
8
28
.
9
2
29.58
Wo
r
k
l
o
a
d
/
S
e
r
v
i
c
e
Le
v
e
l
In
d
i
c
a
t
o
r
s
Ac
t
u
a
l
Ac
t
u
a
l
Projected
1.
To
t
a
l
nu
m
b
e
r
of
au
t
h
o
r
i
z
e
d
fu
l
l
‐ti
m
e
po
s
i
t
i
o
n
s
.
93
.
7
5
93
.
7
5
89.75
2.
To
t
a
l
de
p
a
r
t
m
e
n
t
bu
d
g
e
t
.
$7
,
3
2
0
,
6
1
5
.
6
4
$7
,
6
6
0
,
8
1
3
.
7
3
$7,084,457.25
3.
To
t
a
l
nu
m
b
e
r
of
In
c
i
d
e
n
t
s
re
s
p
o
n
d
e
d
to
by
sw
o
r
n
pe
r
s
o
n
n
e
l
.
63
,
0
6
9
60
,
7
5
3
61,815
4.
To
t
a
l
nu
m
b
e
r
of
cr
i
m
i
n
a
l
re
p
o
r
t
s
fi
l
e
d
.
4,
0
9
0
42
1
5
4,009
5.
To
t
a
l
nu
m
b
e
r
of
tr
a
f
f
i
c
ac
c
i
d
e
n
t
s
in
v
e
s
t
i
g
a
t
e
d
.
1,
3
0
0
12
4
6
1,275
6.
To
t
a
l
nu
m
b
e
r
of
ar
r
e
s
t
s
.
4,
5
9
3
40
0
2
4,502
7.
Nu
m
b
e
r
of
Pa
r
t
I pr
o
p
e
r
t
y
cr
i
m
e
s
.
1,
4
6
3
*1
,
4
4
8
1,433
8.
Nu
m
b
e
r
of
Pa
r
t
I Cr
i
m
e
s
Ag
a
i
n
s
t
Pe
r
s
o
n
s
.
20
7
*2
0
5
203
9.
Nu
m
b
e
r
of
tr
a
f
f
i
c
cr
a
s
h
e
s
.
1,
3
0
0
12
4
6
1,274
12
9
Pe
r
f
o
r
m
a
n
c
e
Me
a
s
u
r
e
s
– Po
l
i
c
e
De
p
a
r
t
m
e
n
t
‐
An
i
m
a
l
Co
n
t
r
o
l
Pu
r
p
o
s
e
:
Co
n
t
r
i
b
u
t
e
to
qu
a
l
i
t
y
of
li
f
e
by
pr
o
m
o
t
i
n
g
re
s
p
o
n
s
i
b
l
e
pe
t
ow
n
e
r
s
h
i
p
an
d
th
e
hu
m
a
n
e
tr
e
a
t
m
e
n
t
of animals.
NO
T
E
:
“n/
a
”
in
d
i
c
a
t
e
s
th
i
s
is
th
e
fi
r
s
t
ye
a
r
of
th
e
pe
r
f
o
r
m
a
n
c
e
me
a
s
u
r
e
Pe
r
f
o
r
m
a
n
c
e
Me
a
s
u
r
e
s
– Po
l
i
c
e
De
p
a
r
t
m
e
n
t
– An
i
m
a
l
Co
n
t
r
o
l
20
1
3
20
1
4
2015
Ou
t
c
o
m
e
Me
a
s
u
r
e
s
Ac
t
u
a
l
Go
a
l
/
A
c
t
u
a
l
Goal
1.
Pe
r
c
e
n
t
a
g
e
of
su
r
v
e
y
re
s
p
o
n
d
e
n
t
s
re
s
p
o
n
d
i
n
g
th
a
t
th
e
an
i
m
a
l
co
n
t
r
o
l
fu
n
c
t
i
o
n
pr
o
m
o
t
e
s
re
s
p
o
n
s
i
b
l
e
pe
t
ow
n
e
r
s
h
i
p
on
ci
t
i
z
e
n
sa
t
i
s
f
a
c
t
i
o
n
su
r
v
e
y
.
n/
a
n/
a
/
n
/
a
75%
2.
Pe
r
c
e
n
t
a
g
e
in
c
r
e
a
s
e
in
an
i
m
a
l
ad
o
p
t
i
o
n
.
n/
a
n/
a
/
1
%
1%
3.
Pe
r
c
e
n
t
a
g
e
in
c
r
e
a
s
e
in
an
i
m
a
l
re
d
e
m
p
t
i
o
n
.
n/
a
n/
a
/
‐1% 1%
Ef
f
i
c
i
e
n
c
y
/
E
f
f
e
c
t
i
v
e
n
e
s
s
In
d
i
c
a
t
o
r
s
Ac
t
u
a
l
Ac
t
u
a
l
Projected
1.
Pe
r
c
e
n
t
of
de
p
a
r
t
m
e
n
t
a
l
bu
d
g
e
t
to
ov
e
r
a
l
l
ge
n
e
r
a
l
fu
n
d
ad
o
p
t
e
d
bu
d
g
e
t
.
0.
7
9
%
0.
9
0
%
1.04%
2.
In
c
o
m
e
ge
n
e
r
a
t
e
d
th
r
o
u
g
h
an
i
m
a
l
co
n
t
r
o
l
se
r
v
i
c
e
s
pr
o
v
i
d
e
d
(a
d
o
p
t
i
o
n
,
re
d
e
m
p
t
i
o
n
,
cr
e
m
a
t
i
o
n
,
ve
t
se
r
v
i
c
e
s
)
.
$8
5
,
3
0
0
.
0
0
$ 86
,
8
7
0
.
0
0
$95,000.00
3.
An
i
m
a
l
co
n
t
r
o
l
ca
l
l
s
fo
r
se
r
v
i
c
e
pe
r
An
i
m
a
l
Co
n
t
r
o
l
Of
f
i
c
e
r
.
66
4
63
0
610
Wo
r
k
l
o
a
d
/
S
e
r
v
i
c
e
Le
v
e
l
In
d
i
c
a
t
o
r
s
Ac
t
u
a
l
Ac
t
u
a
l
Projected
1.
To
t
a
l
nu
m
b
e
r
of
au
t
h
o
r
i
z
e
d
fu
l
l
‐ti
m
e
po
s
i
t
i
o
n
s
.
8
8
8
2.
To
t
a
l
de
p
a
r
t
m
e
n
t
bu
d
g
e
t
.
$6
4
7
,
0
6
8
.
6
8
$6
0
0
,
7
8
5
.
1
7
$620,666.03
3.
To
t
a
l
nu
m
b
e
r
of
an
i
m
a
l
s
re
c
e
i
v
e
d
in
t
o
th
e
an
i
m
a
l
sh
e
l
t
e
r
.
2,
2
6
6
23
0
5
2,334
4.
Nu
m
b
e
r
of
an
i
m
a
l
ad
o
p
t
i
o
n
s
1,
0
2
9
10
8
9
1,049
5.
Nu
m
b
e
r
of
an
i
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13
1
Significant Changes/Initiatives
The Police Department continues to maximize effective use of resources, increase community
involvement and support, and develop an organizational structure that maximizes efficiency as
well as effectiveness while enhancing the quality of life for the City of Jefferson.
Budget Summary - Department Expenses By Program and Services
Program
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
General $7,083,235 $7,660,814 $7,531,600 $7,084,458 ($576,356) -7.52%
School Resource Officer $344,953 $369,933 $385,243 $352,241 ($17,692) -4.78%
MUSTANG $183,635 $183,394 $195,450 $268,088 $84,694 46.18%
Animal Control $659,753 $600,785 $587,361 $620,666 $19,881 3.31%
9-1-1 Police $1,370,313 $1,432,915 $1,251,402 $1,394,227 ($38,687) -2.70%
Totals $9,641,889 $10,247,841 $9,951,056 $9,719,680 ($528,160) -5.15%
A review of the budget summary for the expenses by program and services reveals when the
FY14 budget is compared to the FY15 budget, overall there was a decrease in appropriated
dollars for the Police Department. The General Fund for the Police Department is an
appropriation intended for the overall operation of the Department. The largest dollar amount
decrease occurred in the General Program budget with the largest percent of increase in
budget occurring in the MUSTANG Program. The MUSTANG Unit historically had the assistance
of an additional Police Officer; the budget did not reflect the assistance of the additional staff.
The increase is a budget correction.
Budget Summary – Police (General) Expenses By Type
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget and
FY15 Adopted
Amount
Personnel Services $6,325,037 $6,652,614 $6,147,185 $6,230,806 ($421,806) -6.34%
Materials & Supplies $118,068 $408,900 $523,016 $365,300 ($43,600) -10.66%
Contractual Services $74,975 $56,900 $46,001 $40,700 ($16,200) -28.47%
Utilities $85,568 $89,900 $86,819 $101,000 $11,100 12.35%
Repairs & Maintenance $241,301 $202,500 $192,656 $214,650 $12,150 6.00%
Capital Purchases $238,286 $250,000 $535,923 $132,000 ($118,000) -47.20%
Totals $7,083,235 $7,660,814 $7,531,600 $7,084,458 ($576,356) -7.52%
132
A review of the General budget by expense type reveals when the FY14 budget is compared to
the FY15 budget, overall there was a decrease in appropriated dollars for personnel services.
The decrease in personnel services dollars resulted with the retirement of several long term
employees with the new hires entering at a lower pay range.
For the City to keep the Capital Replacement Plan current, the FY15 budget authorized the
Police Department to purchase five vehicles for the Police Officers and two pickup trucks.
Full Time Equivalents (FTE)
Police (General)
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
Difference
FY14 and
FY15
Budget
Police Chief 1 1 1 0
Police Captain 3 3 3 0
Police Lieutenant 5 5 5 0
Police Sergeant 9 9 9 0
MSAG/Records Supervisor 1 1 0 -1
Police Officer I, II, III 64 64 62 -2
Evidence Technician 1 1 1 0
Fiscal Affairs Technician 1 1 1 0
Administrative Assistant 1 1 1 0
Police Information Clerk 4 4 3 -1
Administrative Technician 1 1 1 0
Police Maintenance Worker 1 1 1 0
Building Service Worker 1 1 1 0
Systems Analyst 0.75 0.75 0.75 0
Part-time Police Information Clerk 5 5 2 -3
Totals-Full Time 93.75 93.75 89.75 -4
Totals-Part-time 5 5 2 -3
133
Personnel
Services
87.950%
Materials &
Supplies
5.156%
Contractual
Services
0.575%
Utilities
1.426%
Repairs &
Maintenance
3.030%
Capital
Purchases
1.863%
Expenses By Account Classification - FY15
Police
Council Adopted Budget
134
Budget Summary – School Resource Officer Expenses By Type
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget and
FY15 Adopted
Amount
Personnel Services $344,953 $369,933 $385,243 $352,241 ($17,692) -4.78%
Materials & Supplies $0 $0 $0 $0 $0 0.00%
Contractual Services $0 $0 $0 $0 $0 0.00%
Utilities $0 $0 $0 $0 $0 0.00%
Repairs & Maintenance $0 $0 $0 $0 $0 0.00%
Capital Purchases $0 $0 $0 $0 $0 0.00%
Totals $344,953 $369,933 $385,243 $352,241 ($17,692) -4.78%
A review of the budget and staffing levels for the School Resource Officer has remained fairly
constant with no expectation of a change in the future. It is important to note that the
Jefferson City School District funds 50% of the total School Resource Officer budget.
135
Full Time Equivalents (FTE)
School Resource Officer
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
Difference
FY14 and
FY15
Budget
Police Officer I, II, III 5 5 5 0
Totals-Full Time 5 5 5 0
Personnel
Services
100.000%
Expenses By Account Classification - FY15
School Resource Officer
Council Adopted Budget
136
Budget Summary – MUSTANG Expenses By Type
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget and
FY15 Adopted
Amount
Personnel Services $129,679 $152,394 $158,381 $223,738 $71,344 46.82%
Materials & Supplies $21,000 $21,000 $23,969 $34,350 $13,350 63.57%
Contractual Services $32,956 $10,000 $13,100 $10,000 $0 0.00%
Totals $183,635 $183,394 $195,450 $268,088 $84,694 46.18%
A review of the budget and staffing levels for the MUSTANG Unit shows an increase from FY14
to FY15. The staffing increase represents a budget correction. The MUSTANG Unit historically
had the assistance of a Police Officer; the budget did not reflect the Police Officer position in
the MUSTANG budget. This correction more accurately reflects the resources allocated to the
MUSTANG budget.
Full Time Equivalents (FTE)
MUSTANG
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
Difference
FY14 and
FY15
Budget
Police Officer I, II, III 2 2 3 1
Totals-Full Time 2 2 3 1
137
Personnel
Services
83.457%
Materials &
Supplies
12.813%
Contractual
Services
3.730%
Expenses By Account Classification - FY15
M.US.T.A.N.G.
Council Adopted Budget
138
Budget Summary – Animal Control Expenses By Type
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget and
FY15 Adopted
Amount
Personnel Services $437,905 $468,503 $463,059 $457,906 ($10,597) -2.26%
Materials & Supplies $17,902 $10,420 $11,841 $14,170 $3,750 35.99%
Contractual Services $41,228 $23,150 $14,768 $23,650 $500 2.16%
Utilities $43,682 $40,272 $41,772 $45,300 $5,028 12.49%
Repairs & Maintenance $55,253 $58,440 $53,052 $55,640 ($2,800) -4.79%
Capital Purchases $2,094 $0 $2,869 $24,000 $24,000 100.00%
Capital Projects $61,689 $0 $0 $0 $0 0.00%
Totals $659,753 $600,785 $587,361 $620,666 $19,881 3.31%
A review of the appropriated dollars for Animal Control will show $24,000 was appropriated for
Capital Purchases. The appropriation was for the purchase of a truck. A review of the staffing
levels for the Animal Control Unit has remained fairly constant with no expectation of a change
in the future.
Full Time Equivalents (FTE)
Animal Control
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
Difference
FY14 and
FY15
Budget
Section Supervisor 1 1 1 0
Animal Control Officer 3 3 3 0
Senior Animal Control Officer 1 1 1 0
Veterinarian 1 1 1 0
Veterinarian Assistant 2 2 2 0
Totals-Full Time 8 8 8 0
139
Personnel
Services
73.777%
Materials &
Supplies
2.282%
Contractual
Services
3.810%
Utilities
7.299%
Repairs &
Maintenance
8.965%
Capital
Purchases
3.867%
Expenses By Account Classification - FY15
Animal Control
Council Adopted Budget
140
Budget Summary – 9-1-1 (Communications Section) Expenses By Type
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget and
FY15 Adopted
Amount
Personnel Services $1,223,128 $1,286,265 $1,105,634 $1,239,927 ($46,337) -3.60%
Materials & Supplies $10,516 $6,200 $11,119 $5,500 ($700) -11.29%
Contractual Services $103,511 $102,900 $98,368 $104,800 $1,900 1.85%
Utilities $0 $150 $0 $0 ($150) -100.00%
Repairs & Maintenance $33,158 $37,400 $36,281 $44,000 $6,600 17.65%
Totals $1,370,313 $1,432,915 $1,251,402 $1,394,227 ($38,687) -2.70%
A review of the 9-1-1 budget summary will show a decrease in the personnel services
appropriated in FY15 when compared to FY14. The decrease in personnel services dollars was
the result of movement of personnel service dollars to reflect the authorized staffing for 9-1-1.
Full Time Equivalents (FTE)
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
Difference
FY14 and
FY15
Budget
Supervisors 3 3 3 0
Operators 17 17 17 0
Part-time Operators 0 0 2 2
Totals-Full Time 20 20 20 0
Totals-Part- Time 0 0 2 2
141
Personnel
Services
88.933%
Materials &
Supplies
0.394%
Contractual
Services
7.517%
Repairs &
Maintenance
3.156%
Expenses By Account Classification - FY15
9-1-1 Police
Council Adopted Budget
142
Budget Summary – Department Wide Expenses By Expense Category
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget and
FY15 Adopted
Amount
Personnel Services $8,460,702 $8,929,709 $8,259,502 $8,504,620 ($425,089) -4.76%
Materials & Supplies $167,485 $446,520 $569,946 $419,320 ($27,200) -6.09%
Contractual Services $252,670 $192,950 $172,236 $179,150 ($13,800) -7.15%
Utilities $129,251 $130,322 $128,591 $146,300 $15,978 12.26%
Repairs & Maintenance $329,712 $298,340 $281,989 $314,290 $15,950 5.35%
Capital Purchases $240,380 $250,000 $538,792 $156,000 ($94,000) -37.60%
Capital Projects $61,689 $0 $0 $0 $0 0.00%
Totals $9,641,889 $10,247,841 $9,951,056 $9,719,680 ($528,160) -5.15%
A review of the budget summary on a Department wide expense basis summarizes expenses by
type for the Department. As stated in the analysis of the individual budget units that make up
the Police Department budget, the largest change has been in the personnel services expense
type. As previously discussed, this was due to decrease in staffing levels for the Police
Department.
Summary – Department Wide Staffing Levels
Full Time Equivalents (FTE)
Budget Budget Budget
Job Title FY13 FY14 FY15
Police Department
Police Chief 1 1 1
Police Captain 3 3 3
Police Lieutenant 5 5 5
Police Sergeant 9 9 9
MSAG/Records Supervisor 1 1 0
Police Officer I, II, III* 71 71 70
Evidence Technician 1 1 1
Fiscal Affairs Technician 1 1 1
Administrative Assistant 1 1 1
Communications Supervisor 3 3 3
Communications Operator 17 17 17
Police Information Clerk 4 4 3
Administrative Technician 1 1 1
Police Maintenance Worker 1 1 1
Building Service Worker 1 1 1
Systems Analyst 0.75 0.75 0.75
Animal Control Section Supervisor 1 1 1
143
Full Time Equivalents (FTE)
Budget Budget Budget
Job Title FY13 FY14 FY15
Animal Control Officer 3 3 3
Senior Animal Control Officer 1 1 1
Veterinarian 1 1 1
Veterinarian Assistant 2 2 2
Part-time Communications Operator 0 0 2
Part-time Police Information Clerk 5 5 2
Total-Full Time 128.75 128.75 125.75
Total-Part-Time 5 5 4
144
Fire Department
The Fire Department contributes to the quality of life by promoting a safe community through
fire prevention and emergency response.
The Fire Department reports directly to the City Administrator.
The service provided by the Fire Department includes: fire suppression, emergency medical
services, rescue responses, hazardous materials mitigation, and overall management of
emergencies. The Department delivers emergency services from five strategically located fire
stations. Fire suppression services are rendered from seven staffed pieces of fire apparatus and
one command and control vehicle. The seven staffed pieces includes three Engines, two Rescue
Pumpers and two 100ft ladder trucks. All frontline fire apparatuses are equipped with thermal
imaging cameras, automated external defibrillators (AEDs), and carbon monoxide detectors.
The Fire Department also maintains a reserve fleet of two front line engines, one rescue
pumper, and one 75ft ladder truck. The reserve fleet is utilized to fill in for preventive
maintenance and backfill when off duty personnel are utilized for call back providing
continuous coverage for the City.
145
The Fire Department also conducts annual fire safety inspections of all local businesses inside
the City. In 2014, the Fire Department along with the City’s ITS Department developed online
mapping and inspection software to assist the Department in tracking fire inspections while
verifying addresses of businesses for the GIS Mapping, ITS, and Finance Departments.
Firefighters provide a variety of fire safety educational programs from fire extinguisher training
in the work place, to fire simulated trailer; educating the children on the importance of fire
safety and exit plans. The Department maintains technician level child passenger safety seat
program at all five fire stations. Six fire personnel serve as special inspectors overseeing plan
review, high hazard inspection, and new business inspections.
All sworn personnel are state-licensed emergency medical technicians or paramedics providing
emergency medical service. The Fire Department equips all fire apparatus with emergency
medical supplies, complaint class II safety vests, and extinguishing capability. Specialized rescue
services include high angle, water rescue, trench cave-in, automobile extrication, and confined
space.
Goals & Objectives – including, but not limited to the following:
GOAL: Administer the Department’s Budget by conducting a monthly analysis during the fiscal
year reviewing the monthly expenditures.
OBJECTIVE: To provide service to residents of the City and the guests of the City in the most
cost effective manner possible.
146
OBJECTIVE: To ensure staffing levels are maintained to provide the services required while
keeping expenditures down.
GOAL: Provide personnel management throughout the Department focusing on
manager/supervisor training and development, maintaining all federal, state and local
licensing/credentials, and participate in local, regional, and national emergency services
training and drills.
OBJECTIVE: To ensure the Department Staff is trained and meet all applicable standards.
GOAL: Maintain a citywide response time of 3.75 minutes or less to fire, emergency medical,
rescue, and hazardous materials incidents.
OBJECTIVE: To provide a safe community for the residents of the Jefferson City area.
GOAL: Conduct inspections on new and existing buildings to provide consistent on-site
inspections process and improve communications between the business community and the
Fire Department.
OBJECTIVE: To ensure the safety of the residents of the Jefferson City area and guests of the
City.
GOAL: Conduct public safety awareness programs to reduce the fire losses within the City.
OBJECTIVE: To reduce fire losses for the City.
147
Pe
r
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emergency response.
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r
f
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20
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2015
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/
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t
u
a
l
Goal
1.
Ma
i
n
t
a
i
n
a pu
b
l
i
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t
i
o
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s
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f
i
c
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i
o
n
(I
S
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)
ra
t
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n
g
of
no
le
s
s
th
a
n
3/
9
.
3/
9
3/
9
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2.
Pe
r
c
e
n
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a
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of
re
s
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d
to
th
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ro
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m
of
or
i
g
i
n
34
%
35
%
/
3
9
%
40%
3.
Pe
r
c
e
n
t
a
g
e
of
re
s
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e
of
or
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g
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n
.
10
0
%
39
%
/
1
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0
%
95%
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f
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y
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s
In
d
i
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r
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Ac
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l
Ac
t
u
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l
Projected
1.
Pe
r
c
e
n
t
of
de
p
a
r
t
m
e
n
t
a
l
bu
d
g
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t
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r
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l
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ge
n
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r
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n
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ad
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e
d
bu
d
g
e
t
.
8.
2
0
%
10
.
3
3
%
10.96%
2.
In
c
i
d
e
n
t
s
pe
r
1,
0
0
0
po
p
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l
a
t
i
o
n
.
10
0
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7
6
10
8
.
3
5
94.09
3.
In
c
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e
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s
p
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s
e
ti
m
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(e
m
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)
4.
5
4
5.
1
2
3.75
4.
Ex
p
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n
d
i
t
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pe
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ca
p
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t
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.
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.
9
0
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.
6
7
$156.43
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r
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v
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l
In
d
i
c
a
t
o
r
s
Ac
t
u
a
l
Ac
t
u
a
l
Projected
1.
Nu
m
b
e
r
of
fu
l
l
‐ti
m
e
po
s
i
t
i
o
n
s
au
t
h
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r
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z
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d
.
76
76
73
2.
To
t
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de
p
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t
.
$6
,
6
9
0
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9
7
3
.
6
5
$6
,
8
7
8
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4
5
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.
6
1
$6,531,388.95
3.
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b
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r
of
in
c
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n
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s
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2
3
2
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1
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4.
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t
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a
n
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.
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8
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5.
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s
.
88
13
9
150
6.
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tr
a
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n
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g
ho
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s
.
4,
7
9
8
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6
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7.
Pe
r
c
e
n
t
of
EM
S
in
c
i
d
e
n
t
s
.
64
%
66
%
60%
14
8
Significant Changes/Initiatives
The Department continues to maximize effective use of resources, increase community
involvement and support, and develop an organizational structure that maximizes efficiency as
well as effectiveness while enhancing the quality of life for the City of Jefferson.
Budget Summary – Fire Department By Expense Type
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14
Budget and
FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Personnel Services $6,240,076 $6,563,163 $6,072,353 $6,198,963
($364,200) -5.55%
Materials & Supplies $14,106 $95,780 $80,547 $89,350
($6,430) -6.71%
Contractual Services $18,439 $28,390 $24,009 $25,890
($2,500) -8.81%
Utilities $71,491 $71,220 $101,936 $81,220
$10,000 14.04%
Repairs & Maintenance $105,891 $119,900 $117,193 $135,966
$16,066 13.40%
Capital Purchases $790,333 $0 $24,769 $0
$0 0.00%
Department Totals $7,240,336 $6,878,453 $6,420,807 $6,531,389 ($347,064) -5.05%
A review of the budget summary will show that the overall budget for the Fire Department has
decreased from FY14 to FY15. The most significant decrease was in the personnel services
expense type. This decrease resulted in the Department being authorized with 73 full time staff
for FY15 instead of the 76 in FY14.
Full Time Equivalents (FTE)
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
Difference
FY14 and
FY15
Budget
Fire Chief 1 1 1 0
Assistant Fire Chief 3 3 3 0
Fire Training Officer 1 1 0 -1
Public Fire Education Officer 1 1 1 0
Fire Captain 21 21 21 0
Fire Driver Engineer 24 24 24 0
Fire Fighter 24 24 22 -2
Administrative Assistant 1 1 1 0
Part-time Office Assistant 1 1 0 -1
Totals-Full Time 76 76 73 -3
Totals-Part-time 1 1 0 -1
149
Personnel
Services
94.910%
Materials &
Supplies
1.368%
Contractual
Services
0.396%
Utilities
1.244%
Repairs &
Maintenance
2.082%
Expenses By Account Classification - FY15
Fire
Council Adopted Budget
150
The Department of Planning and Protective Services
Department Overview - Administration Division
The Department of Planning and Protective Services contributes to the quality of life through
land use planning and administration of development codes.
The Planning and Protective Services Department reports directly to the City Administrator.
Planning and Protective Services supports planning, public involvement, enhancement of
neighborhoods and protection of public health and safety to promote a high quality of life for
residents and to create a positive quality of place for visitors to the Capital City.
The Department offers direction and guidance to six divisions: Building Inspection, Property
Maintenance, Environmental Health, Planning and Zoning, Long Range Transportation Planning
(MPO), and Redevelopment & Grants. The Department provides administrative support for the
following Boards and Commissions: Board of (Zoning) Adjustment, Cemetery Resources Board,
Board of Electrical Examiners and Review, Plumbing Board of Review and Examiners, Capital
Area Metropolitan Planning Organization Board of Directors and Technical Committee, Cultural
Arts Commission, Environmental Quality Commission, Façade Committee, Historic Preservation
Commission, and the Planning and Zoning Commission. The Department also provides
administrative support for the City Council’s annexation committee.
Goals & Objectives – including, but not limited to the following:
GOAL: Provide advice and technical expertise to assist elected officials, board and commissions,
public agencies, and citizens with community development issues, priorities, and projects.
OBJECTIVE: To ensure the decision makers have the information needed to make good
decisions.
GOAL: Provide leadership and operational support for Divisions within the Department.
OBJECTIVE: To ensure decisions are made that result in a higher quality of life for the residents
of the City.
GOAL: Engage customers with respect and in meaningful dialogues.
OBJECTIVE: To ensure high quality customer service at all points of contact.
151
Significant Changes/Initiatives
The Department of Planning and Protective Services total budget is represented by eight
individual budgets: Administration Division, Planning Division, Metropolitan Planning
Organization Division, Redevelopment/Grants Division, Entitlement Grant Division, Building
Regulation Division, Environmental Health Services Division, and Property Maintenance and
Code Enforcement Division.
The performance measures for the Department are broken out in five areas: Building
Regulation, Environmental Health, Metropolitan Planning Organization, Property Maintenance
and Code Enforcement, and Redevelopment/Grants.
Budget Summary – Department Expenses by Program and Services
Program
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Administration Division $293,657 $323,747 $311,273 $324,542 $795 0.25%
Planning Division $108,222 $117,321 $115,281 $124,055 $6,734 5.74%
Metropolitan Planning Organization $164,572 $188,299 $172,564 $177,033 ($11,266) -5.98%
Redevelopment and Grants $344,726 $179,241 $1,380,056 $223,135 $43,894 24.49%
Entitlement Grant Division $102,201 $200,000 $578,965 $205,495 $5,495 2.75%
Building Regulation Division $599,715 $683,947 $544,766 $310,517 ($373,431) -54.60%
Environmental Health Services $455,274 $483,355 $452,318 $494,610 $11,255 2.33%
Property Maintenance and Code
Enforcement Division $0 $0 $0 $271,561 $271,561 100.00%
Totals $2,068,367 $2,175,910 $3,555,223 $2,130,948 ($44,963) -2.07%
A review of the budget summary for the expenses by program and services reveals when the
FY14 budget is compared to the FY15 budget, overall there is no significant change in the
appropriated dollars for the Department. Due to reorganization with the Department, there
was a shift in the appropriations within the Department.
152
Budget Summary – Administration By Expense Type
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change FY14
Budget and FY15
Adopted Amount
Personnel Services $290,915 $295,097 $289,772 $298,292 $3,195 1.08%
Materials & Supplies $1,498 $22,650 $15,400 $20,600 ($2,050) -9.05%
Contractual Services $530 $5,000 $5,551 $5,000 $0 0.00%
Repairs & Maintenance $714 $1,000 $550 $650 ($350) -35.00%
Totals $293,657 $323,747 $311,273 $324,542 $795 0.25%
A review of the budget summary for the Administration Division reveals the Administration
Division has not experienced any budget or staffing changes.
Full Time Equivalents (FTE)
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
Difference
FY14 and
FY15 Budget
Director-Planning & Protective Services 1 1 1 0
Administrative Assistant 1 1 1 0
Customer Service Representative 1 1 1 0
Administrative Technician 1 1 1 0
Totals-Full Time 4 4 4 0
153
Personnel
Services
91.912%
Materials &
Supplies
6.347%
Contractual
Services
1.541%
Repairs &
Maintenance
0.200%
Expenses By Account Classification - FY15
Planning & Protective Svcs-Admin
Council Adopted Budget
154
Planning Division Overview
The Planning and Protective Services, Planning Division, reports directly to the Planning and
Protective Services Department Director.
The Planning Division administers the City’s development codes pertaining to zoning and
subdivision of land. The Division also serves as an advocate for neighborhood participation in
planning and ensures that zoning, subdivision and sign regulations are relevant.
Responsibilities include processing of applications, administration of the zoning and subdivision
codes, review of development plans and coordination with multiple divisions and departments
on development related projects and issues.
Goals & Objectives – including, but not limited to the following:
GOAL: Guide the planning and development process and administer the zoning and subdivision
codes.
OBJECTIVE: To ensure the general welfare of the community and promote efficient and
economic processes of land development.
GOAL: Review development proposals and new subdivisions in a timely manner.
OBJECTIVE: To ensure accurate and timely notifications on projects requiring notice to affected
parties and the public.
GOAL: Coordinate updates of the Comprehensive Plan, neighborhood plans, and other
planning related documents.
OBJECTIVE: To ensure the general welfare of the community and promote efficient and
economic processes of land development.
155
Performance Measures –Department of Planning and Protective Services - Planning Division
Purpose: Contribute to the quality of life through land use planning and administration of development codes.
NOTE: “n/a and n/a/n/a” indicates this is the first year of the performance measure
Performance Measures – Department of Planning and
Protective Services – Planning Division
2013 2014 2015
Outcome Measures Actual Goal/Actual Goal
1. Percent of staff recommendations accepted by Planning and Zoning
Commission: All Applications.
n/a n/a/100% 95%
2. Percent of staff recommendations accepted by Planning and Zoning
Commission: Comprehensive Plan Amendments.
n/a n/a/100% 95%
3. Percent of Planning & Zoning recommendations accepted by City Council. n/a n/a/100% 95%
4. Percent of applicants rating overall satisfaction with customer service as “good”
or better.
n/a n/a/n/a 95%
Efficiency/Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget. 0.16% 0.18% 0.21%
2. Percent of site plan review comments returned to applicant within 15 days. n/a n/a 100%
3. Percent of complete applications requiring Board/Commission review
processed within 30 days.
n/a n/a 90%
Workload/Service Level Indicators Actual Actual Projected
1. Number of full-time positions authorized. 1 1 1
2. Total department budget. $132,220.79 $117,320.95 $124,054.58
3. Number of all applications processed. n/a 128 140
4. Number of site plans and subdivisions reviewed. n/a 54 40
5. Number of comprehensive plan amendments processed. n/a 3 4
6. Number of zoning map amendments processed. n/a 12 8
7. Number of zoning text amendments processed. n/a 13 8
8. Number of zoning variance applications processed through Board of
Adjustment.
n/a 8 7
156
Significant Changes/Initiatives
Staff reviewed the following major projects for compliance with zoning and site design
standards: Capital Region Medical Center expansion, Sam’s Club building and site, and Lage
Ridge (a single family residential subdivision).
Planning staff drafted several amendments to the zoning code, which were recommended by
the Planning and Zone Commission and subsequently adopted by the City Council. Those
included: streamlined and updated the telecommunications regulations, modified off-street
parking requirements for the Old Town area to encourage reinvestment and adaptive reuse of
existing buildings, and added standards for crematoriums.
Budget Summary – Planning Division By Expense Type
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Personnel Services $84,440 $85,821 $88,918 $93,585 $7,764 9.05%
Materials & Supplies $7,083 $11,300 $7,142 $10,060 ($1,240) -10.97%
Contractual Services $15,162 $18,800 $17,904 $18,910 $110 0.59%
Repairs and Maintenance $1,537 $1,400 $1,317 $1,500 $100 7.14%
Totals $108,222 $117,321 $115,281 $124,055 $6,734 5.74%
A review of the budget summary for the Planning Division shows the Division has not
experienced significant budget or staffing changes with no expectation of any changes in the
future. The previous budget documents had included a part time positon for this Division. The
part time position was not a funded position and as a result was eliminated from the budget in
FY15.
Full Time Equivalents (FTE)
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
Difference
FY14 and
FY15 Budget
Senior Planner 1 1 1 0
Part-time Planning Technician 1 1 1 0
Part-time Planning Clerk 1 1 0 -1
Totals-Full Time 1 1 1 0
Totals-Part-time 2 2 1 -1
157
Proposed Capital Region Medical Center Expansion
Personnel
Services
75.438%
Materials &
Supplies
8.109%
Contractual
Services
15.243%
Repairs &
Maintenance
1.210%
Expenses By Account Classification - FY15
Planning & Protective Svcs-Planning
Council Adopted Budget
158
Metropolitan Planning Organization Division Overview
The Planning and Protective Services, Metropolitan Planning Organization (MPO) Division,
reports directly to the Planning and Protective Services Department Director.
The Capital Area Metropolitan Planning Organization is responsible for achieving and
supporting cooperative, comprehensive and continuing transportation planning for the
Jefferson City Urbanized Area as outlined in the Moving Ahead for Progress in the 21st
Century Act.
Goals & Objectives – including, but not limited to the following:
GOAL: Provide for a long range transportation planning process for the CAMPO planning area.
OBJECTIVE: To ensure there is a fair and impartial setting for effective regional decision-making
in the metropolitan area.
GOAL: Maintain the Metropolitan Transportation Plan (MTP).
OBJECTIVE: To foster mobility and access for people and goods, efficient system performance
and preservation, and good quality of life.
GOAL: Develop a short-range Transportation Improvement Program (TIP), based on the MTP.
OBJECTIVE: To achieve the area's goals, using regulating, operating, management, and
financial tools.
GOAL: Involve the general public and other affected constituencies in planning process.
OBJECTIVE: To ensure high quality customer service at all points of contact.
OBJECTIVE: To ensure the general public has an opportunity to offer input affecting the City.
159
Performance Measures – Department of Planning and Protective Services - Metropolitan Planning Organization Division
Purpose: Contribute to the quality of life facilitating the expenditure of federal transportation funds through a continuing,
cooperative and comprehensive transportation planning process.
NOTE: “n/a and n/a/n/a” indicates this is the first year of the performance measure
Performance Measures – Department of Planning and
Protective Services – Metropolitan Planning Organization
Division
2013 2014 2015
Outcome Measures Actual Goal/Actual Goal
1. Percent of Technical Committee and Board rating CAMPO planning processes as
“good” or better.
n/a n/a/80% 90%
2. Percent of Technical Committee and Board rating staff assistance with decision -
making processes as “good” or better.
n/a n/a/100% 90%
3. Percent of projects processed without procedural errors by staff. n/a n/a/100% 100%
Efficiency/Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget. 0.23% 0.28% 0.30%
2. Percent of TIP documents submitted on time by staff to Board of Directors. n/a 100% 100%
3. Percent of TIP documents approved on time by Board of Directors . n/a 100% 100%
Workload/Service Level Indicators Actual Actual Projected
1. Number of full-time positions authorized. 2 2 2
2. Total department budget. $188,789.64 $188,298.61 $177,033.17
3. Total division budget (federal). $119,792.79 $148,200.00 $141,627.00
4. Number of public outreach activities. 38 32 31
5. Number of participants in CAMPO activities . 50 241 250
6. Annual TIP presented to Board on time by staff. (yes/no) n/a Yes Yes
7. Annual TIP approved by Board of Directors for submission to
MoDOT/FHWA/FTA. (yes/no)
n/a Yes Yes
160
Significant Changes/Initiatives
The Division improved and streamlined the production of several planning documents, initiated
development of a regional Wayfinding Plan. The Division also participated with the Missouri
Department of Transportation on a Project Prioritization Process to help identify transportation
priorities.
Budget Summary – Metropolitan Planning Organization Division By Expense Type
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Personnel Services $158,510 $179,549 $141,868 $147,283 ($32,266) -17.97%
Materials & Supplies $1,697 $3,850 $2,711 $3,600 ($250) -6.49%
Contractual Services $3,752 $3,500 $27,660 $24,750 $21,250 607.14%
Repairs & Maintenance $613 $1,400 $325 $1,400 $0 0.00%
Totals $164,572 $188,299 $172,564 $177,033 ($11,266) -5.98%
A review of the budget summary for the Metropolitan Planning Organization Division reveals
the Division has not experienced any budget or staffing changes with no expectation of any
changes in the future.
Full Time Equivalents (FTE)
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
Difference
FY14 and
FY15 Budget
Senior Planner 1 1 1 0
Planner I 1 1 1 0
Totals-Full Time 2 2 2 0
161
Personnel
Services
83.195%
Materials &
Supplies
2.034%
Contractual
Services
13.980%
Repairs &
Maintenance
0.791%
Expenses By Account Classification - FY15
Planning & Protective Svcs-MPO
Council Adopted Budget
162
Redevelopment & Grants Division
The Planning and Protective Services, Redevelopment and Grants Division, reports directly to
the Planning and Protective Services Department Director.
The Redevelopment and Grants Division contributes to the quality of life by promoting
sustainability, creating decent housing and quality neighborhoods, and expanding economic
opportunities through federal, state, and local grant programs. The Division administers the
City’s Community Development Block Grant program, Neighborhood Reinvestment/Incentive
programs, and provides staff support for the Façade Committee and Historic Preservation
Commission. The Division provides administrative support for the City’s recycling and
sustainability initiatives, such as household hazardous waste, glass, paper and plastic recycling
and Environmental Quality Commission.
Goals & Objectives – including, but not limited to the following:
GOAL: Effectively administer federal, state and local grant programs.
OBJECTIVE: To ensure the City provides decent housing and quality neighborhoods for the City.
GOAL: Engage public participation by coordinating with local committees and groups.
OBJECTIVE: To ensure the public has an avenue to provide input regarding the City
neighborhoods and economic opportunities.
GOAL: Meet CDBG timeliness expenditure ratio of 1.5 or less on November 1.
OBJECTIVE: To ensure the City does not jeopardize long term funding for the City.
GOAL: Prepare and file Integrated Disbursement & Information System (IDIS) drawdowns in a
timely manner, at least quarterly.
OBJECTIVE: To ensure the City does not jeopardize long term funding for the City.
GOAL: Prepare and submit quarterly financial report (SF425 form) prior to HUD due date.
OBJECTIVE: To ensure the City does not jeopardize long term funding for the City.
GOAL: Increase participation in the Neighborhood Reinvestment Programs.
GOAL: Market program information to local realtors, banks and public through website, emails,
newspaper advertisements, etc.
163
OBJECTIVE: Increase participation in the programs offered.
GOAL: Increase public knowledge and participation in recycling opportunities.
OBJECTIVE: To promote recycling education and participation.
OBJECTIVE: To Increase diversion rate and decrease contamination to recycling streams.
164
Performance Measures – Department of Planning and Protective Services – Redevelopment and Grants Division
Purpose: Contribute to the quality of life by promoting sustainable neighborhoods through grants and initiatives.
NOTE: “n/a and n/a/n/a” indicates this is the first year of the performance measure
Performance Measures – Department of Planning and
Protective Services – Redevelopment and Grants Division
2013 2014 2015
Outcome Measures Actual Goal/Actual Goal
1. Percent of CDBG stakeholders rating past consolidated plan projects as “good”
or better.
n/a n/a/100% 90%
2. Percent of survey respondents rating solid waste and recycling options as
“good” or better.
n/a n/a/100% 90%
3. Percent of properties with increased assessed valuation after City incentive
programs (after reassessment which is completed every two years on the odd
numbered year).
n/a n/a/74%
(Residential)
90%
Efficiency/Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget. 0.23% 0.27% 0.37%
2. Percent of CDBG reimbursement requests filed timely . n/a 100% 100%
3. CDBG Timeliness expenditure ratio on November 1 (<1.5 x annual grant). 2.21 1.29 1.4
4. Overall solid waste diversion rate (recycled tonnage as a percent of total waste
collected).
48.4% 51.6% 50%
Workload/Service Level Indicators Actual Actual Projected
1. Number of full-time positions authorized. 2 1.5 1.5
2. Total department budget. $183,713.08 $179,240.98 $223,135.07
3. Number of CDBG drawdowns filed per year. 12 13 12
4. Percent of previous year’s CDBG allocation obligated by March 30. n/a 100% 100%
5. Number of active properties in City incentive programs (ex. Old Town, Façade,
etc.).
28 32 25
6. Recycling - number of unique recycling programs available. 7 7 7
165
Significant Changes/Initiatives
During 2014, the City’s CDBG program funded or participated in several projects. Examples
include the sidewalk, gutter, and related improvements for Ash Street, Clark Avenue/Moreau
Drive, and Clay Street Pedestrian/Bike Plaza. As well as sewer improvements for Moreau View
Drive and the Ashley and Adams Street areas.
The Mulberry Street demolition was successfully bid and awarded in November 2014.
Budget Summary – Redevelopment/Grants Division By Expense Type
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget and
FY15 Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Personnel Services $89,951 $81,691 $78,733 $93,535 $11,844 14.50%
Materials & Supplies $219 $1,100 $707 $1,400 $300 27.27%
Contractual Services $1,216 $4,800 $2,085 $36,800 $32,000 666.67%
Repairs & Maintenance $384 $150 $186 $400 $250 166.67%
Other Operating $252,956 $91,500 $1,298,345 $91,000 ($500) -0.55%
Totals $344,726 $179,241 $1,380,056 $223,135 $43,894 24.49%
A review of the budget summary for the Redevelopment/Grants Division reveals the Division
has not experienced any budget or staffing changes with no expectation of any changes in the
future.
Full Time Equivalents (FTE)
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
Difference
FY14 and
FY15 Budget
Neighborhood Services Coordinator 1 1 1 0
Neighborhood Services Specialist 0 0.5 0.5 0
Administrative Technician 1 0 0 0
Totals-Full Time 2 1.5 1.5 0
166
Personnel
Services
41.919%
Materials &
Supplies
0.627%
Contractual
Services
16.492%
Repairs &
Maintenance
0.180%
Other
Operating
Expenses
40.782%
Expenses By Account Classification - FY15
Planning & Protective Svcs-Redev/Grants
Council Adopted Budget
167
Entitlement Grant Division
The Planning and Protective Services, Entitlement Grant Division, reports directly to the
Planning and Protective Services Department Director.
The Entitlement Grant Division administers the U.S. Department of Housing and Urban
Development Community Development Block Grant program. The program seeks to provide
decent housing, a suitable living environment, and expand economic opportunities for low and
moderate income persons. The entitlement program is for cities in metropolitan areas over
50,000 in population, designated principal cities of metropolitan statistical areas or urban
counties with more than 200,000 people. The City of Jefferson has received a yearly
distribution of CDBG entitlement program funds since its designation as an entitlement city in
2004.
Goals & Objectives – including, but not limited to the following:
GOAL: Effectively administer federal, state and local grant programs.
OBJECTIVE: Prepare and file timely reimbursement requests for funds.
OBJECTIVE: Prepare and submit appropriate report and plans prior to due dates.
OBJECTIVE: Ensure that all actions taken have appropriate back up documentation.
OBJECTIVE: Engage public participation by coordinating with local committees and groups.
OBJECTIVE: Attend training to ensure appropriate compliance with federal and state programs.
GOAL: Meet CDBG timeliness expenditure ratio of 1.5 or less on November 1.
OBJECTIVE: Prepare and file Integrated Disbursement & Information System (IDIS) drawdowns
in a timely manner, at least quarterly.
OBJECTIVE: Prepare and submit quarterly financial report (SF425 form) prior to HUD due date.
OBJECTIVE: Coordinate with Public Works on construction projects proposing to utilize CDBG
funds.
GOAL: Increase participation in the Neighborhood Reinvestment Programs.
OBJECTIVE: Coordinate with Old Town Revitalization Company on program status.
168
OBJECTIVE: Market program information to local realtors, banks and public through website,
emails, newspaper advertisements, etc.
GOAL: Increase public knowledge and participation in recycling opportunities.
OBJECTIVE: Promote recycling education through Make Your Mark mailers.
OBJECTIVE: Increase diversion rate and decrease contamination to recycling streams.
OBJECTIVE: Keep website and social media current with program updates.
Significant Changes/Initiatives
Budget Summary – Entitlement Grant Division By Expense Type
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Personnel Services $10,065 $28,050 $37,930 $48,245 $20,195 72.00%
Materials & Supplies $1,479 $3,550 $2,173 $3,000 ($550) -15.49%
Contractual Services $90,657 $167,750 $493,241 $153,450 ($14,300) -8.52%
Repairs & Maintenance $0 $650 $621 $800 $150 23.08%
Capital Projects
$45,000
Totals $102,201 $200,000 $578,965 $205,495 $5,495 2.75%
A review of the budget summary for the Entitlement Grant Division reveals the Division overall
did not experienced a significant budget change.
Full Time Equivalents (FTE)
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
Difference
FY14 and
FY15 Budget
Neighborhood Services Specialist 0.00 0.50 0.50 0.00
Part time Grant Assistant 1.00 1.00 1.00 0.00
Totals-Full Time 0.00 0.50 0.50 0.00
Totals-Part time 1.00 1.00 1.00 0.00
169
Personnel
Services
23.478%
Materials &
Supplies
1.460%
Contractual
Services
74.673%
Repairs &
Maintenance
0.389%
Expenses By Account Classification - FY15
Entitlement Grant
Council Adopted Budget
170
Building Regulation Division
The Planning and Protective Services, Building Regulations Division, reports directly to the
Planning and Protective Services Department Director.
The Building Regulations Division ensures public safety, health and welfare insofar as they are
affected by building construction. The Division contributes to improving neighborhoods while
securing safety of life and property from hazards as they relate to the design, erection, repair,
removal and demolition of buildings. The Building Regulations Division enforces minimum
standards for design, construction, alterations, additions, repair or demolition and use of all
buildings within the City. The Division provides for reasonable safeguards for sanitation to
protect the public health against the hazards of inadequate, defective or unsanitary plumbing
and against the hazards of inadequate, defective or unsafe electrical systems and installations.
The Building Regulations Division provides for the issuance of permits, collection of fees and
completing inspections.
Goals & Objectives – including, but not limited to the following:
GOAL: Provide quality and timely building regulations services .
OBJECTIVE: To promote and influence code compliance and safety within the building
environment.
OBJECTIVE: Document, track, and monitor turnaround times for plan review comments and
inspection requests.
OBJECTIVE: Maintain project files for plan review and building inspections in accordance with
State record retention regulations and policies.
OBEJCTIVE: Coordinate and communicate with other involved departments and agencies to
ensure desired end results.
OBJECTIVE: Review public input and consider potential changes to processes and policies to
continually improve upon service.
OBJECTIVE: Ensure that building permits are issued to properly licensed contractors in
accordance with contractor licensing regulations.
GOAL: Administer the licensing of electrical and plumbing trades within the City.
171
Performance Measures – Department of Planning and Protective Services – Building Regulation Division
Purpose: Contribute to the quality of life by promoting the safety of the community through building inspections and
enforcement of building codes.
Performance Measures – Department of Planning and
Protective Services – Building Regulation Division
2013 2014 2015
Outcome Measures Actual Goal/Actual Goal
1. Percent of clients indicating that staff assisted their understanding of the building
code.
n/a n/a/n/a 90%
2. Percent of building permits closed with a certificate of occupancy. n/a n/a/ 28% 98%
3. Percent of building projects having permit in hand prior to start. n/a n/a/n/a 100%
Efficiency/Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget. n/a n/a 0.52%
2. Percent of cost recovery (permit fees collected/division budget). n/a n/a 40%
3. Percent of inspections performed within 24 hours of request . n/a n/a 90%
4. Percent of inspection staff receiving continuing education or certification training
annually.
n/a 100% 100%
4. Percent of nonresidential building plans reviewed within 15 work days of receipt. n/a n/a 85%
5. Percent of new tenant finish plans reviewed within 10 work days of receipt. n/a n/a 85%
6. Percent of residential building permits issued within 5 work days of application. n/a n/a 90%
7. Number of code related incidents reported within one year of issuance of
certificate of occupancy.
n/a n/a 0
8. Percent of inspections passing on first or second inspection. n/a n/a 80%
Workload/Service Level Indicators Actual Actual Projected
1. Number of full-time positions authorized. n/a n/a 4
2. Total department budget (the budgets of Building and Prop Maintenance were
combined until 2015).
n/a n/a $310,516.61
3. Total amount of permit fees received (building construction, electrical, plumbing,
sign and demolition).
n/a $334,908.23 $212,000.00
4. Total number of all permits issued (building construction, electrical, plumbing,
sign and demolition).
995 1,041 1,110
5. Number of applications plans received (commercial/nonresidential - new,
alterations, and additions).
n/a 80 80
6. Number of plans received (tenant finish). n/a 10 10
172
Significant Changes/Initiatives
The Division’s inspection staff conducted numerous inspections and other tasks associated with
the construction and completion of the St. Mary’s Hospital on Mission Drive. The Division
improved administrative functions associated with building permit review, processing, and
tracking through increased incorporation of digital processes into the day to day operations as a
result of collaboration with the Planning Division.
Budget Summary – Building Regulation Division By Expense Type
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14
Budget and
FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Personnel Services $562,521 $634,307 $480,489 $302,027 ($332,281) -52.38%
Materials & Supplies $5,741 $7,740 $7,890 $3,880 ($3,860) -49.87%
Contractual Services $28,507 $39,000 $53,610 $3,500 ($35,500) -91.03%
Repairs & Maintenance $2,946 $2,900 $2,777 $1,110 ($1,790) -61.72%
Totals $599,715 $683,947 $544,766 $310,517 ($373,431) -54.60%
During the FY15 budget process the Building Regulation Division was separated into two
Divisions. The Property Maintenance and Code Enforcement Division were established along
with the Building Regulation Division. The FY15 appropriation for the Property Maintenance
and Code Enforcement Division was funded with funds from the Building Regulation Division.
This resulted in the negative difference when comparing the FY14 budget to the FY15 adopted
budget and the staffing levels for the Division.
Full Time Equivalents (FTE)
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
Difference
FY14 and
FY15 Budget
Building Official 1 1 1 0
Building Inspector 1 1 0 -1
Building Inspector I , II 0 0 3 3
Electrical Inspector 1 1 0 -1
Enviromental Health Specialist 3 3 0 -3
Pluimbing Inspector 1 1 0 -1
Senior Houseing Inspector 1 1 0 -1
Totals-Full Time 8 8 4 -4
173
Personnel
Services
97.266%
Materials &
Supplies
1.250%
Contractual
Services
1.127%
Repairs &
Maintenance
0.357%
Expenses By Account Classification - FY15
Planning & Protective Svcs-Bldg Regs
Council Adopted Budget
174
The new St. Mary’s Health Center. Opened in November 2014.
Environmental Health Services Division
The Planning and Protective Services, Environmental Health Services Division, reports directly
to the Planning and Protective Services Department Director.
The Environmental Health Services Division is responsible for protecting the public health and
safety through education, inspections, and enforcement of environmental health laws and
regulations of the City. This includes the plan review, licensing, inspection, and education of
food service establishments, child care establishments, and body art establishments in the City.
Goals & Objectives – including, but not limited to the following:
GOAL: Provide consistent and accurate inspections to promote and ensure health code
compliance.
OBJECTIVE: Ensure consistent and accurate plan review and inspection services are provided in
accordance with established goals/timeframes.
OBJECTIVE: Document, track, and monitor turnaround time for plan review comments,
inspection, and complaint investigations within established goals/turnaround time.
175
OBJECIVE: Maintain establishment files for review, conduct health inspections in accordance
with State and local record retention regulations and policies.
OBEJCTIVE: Coordinate and communicate with involved departments and agencies in efforts to
achieve desired end results.
OBJECTIVE: Review public input, feedback and concerns and consider potential changes to
processes, policies, or ordinances to continually improve upon services provided.
176
Performance Measures – Department of Planning and Protective Services – Environmental Health Services Division
Purpose: Contribute to the quality of life by promoting the safety of the community through environmental health education,
inspections and enforcement of environmental health laws and regulations.
NOTE: “n/a and n/a/n/a” indicates this is the first year of the performance measure
Performance Measures – Department of Planning and
Protective Services – Environmental Health Services Division
2013 2014 2015
Outcome Measures Actual Goal/Actual Goal
1. Percent of clients rating public health education efforts as “good” or better. n/a n/a/100% 90%
2. Percent of fixed establishments with no critical violations . n/a >= 90%/87% 92%
Efficiency/Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget. 0.57% 0.73% 0.83%
2. Number of routine inspections per fixed establishment. n/a 1.41 1.75
3. Percent of food-borne illness calls investigated within 4 hours . n/a 100% 100%
4. Number of food inspections per inspector (goal is 280-320 per inspector). n/a n/a 280
5. Percent of high risk establishments inspected on schedule. n/a n/a 100%
6. Percent of high risk food establishments inspected twice per year. n/a n/a 100%
Workload/Service Level Indicators Actual Actual Projected
1. Number of full-time positions authorized. 2 2 3
2. Total department budget. $468,693.53 $483,355.12 $494,610.37
3. Number of fixed food establishment permits. 300 306 300
4. Number of fixed food establishment inspections per year. 441 585 535
5. Number of all food establishment inspections per year. 674 693 700
6. Number of high risk establishments inspected every 6 months . n/a n/a 40
7. Number of temporary food event permits inspected. n/a 108 105
8. Number of complaints investigated about food service establishments annually. n/a 42 35
9. Number of food-borne illness reports investigated annually. n/a 14 12
10. Number of fixed establishments with critical violations. n/a 39 40
177
Significant Changes/Initiatives
The Division successfully deployed software that allows the Division to electronically track and
complete environmental health inspections.
Budget Summary – Environmental Health Services Division By Expense Type
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Personnel Services $186,921 $194,955 $178,549 $241,745 $46,790 24.00%
Materials & Supplies $3,447 $2,850 $2,151 $2,835 ($15) -0.53%
Contractual Services $239,627 $252,680 $239,774 $221,300 ($31,380) -12.42%
Repairs & Maintenance $25,279 $32,870 $31,844 $28,730 ($4,140) -12.60%
Totals $455,274 $483,355 $452,318 $494,610 $11,255 2.33%
A review of the budget summary for the Environmental Health Services Division shows overall
there is no significant change in the appropriated dollars for the Department. Due to
reorganization with the Department, there was a shift in the appropriations within the
Department. The Division was authorized one additional Environmental Health Specialist along
with the elimination of the Part time Neighbor Support Technicians from this appropriation.
Two of the three Part-time Neighbor Support Technician was added to the Property
Maintenance and Code Enforcement Division
Full Time Equivalents (FTE)
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
Difference
FY14 and
FY15 Budget
Environmental Health Services Manager 1 1 1 0
Environmental Health Specialist 1 1 2 1
Part-time Environmental /Health Technician 1 1 1 0
Part-time Mosquito Control Technician 0 0 0 0
Part-time Weed Inspector 1 1 0 -1
Part-time Neighbor Support Technician 3 3 0 -3
Total Full Time 2 2 3 1
Total Part Time 5 5 1 -4
178
Personnel
Services
48.876%
Materials &
Supplies
0.573%
Contractual
Services
44.742%
Repairs &
Maintenance
5.809%
Expenses By Account Classification - FY15
Planning & Protective Svcs-Enviro Health
Council Adopted Budget
179
Property Maintenance/Code Enforcement Division
The Planning and Protective Services, Property Maintenance/Code Enforcement Division,
reports directly to the Planning and Protective Services Department Director.
The Property Maintenance Division strives to ensure public safety, health and welfare through
enforcement of housing codes and property maintenance codes. The Division provides
reasonable safeguards to ensure that existing structures are safe to occupy and use.
Goals & Objectives – including, but not limited to the following:
GOAL: To improve neighborhoods through enforcement of property maintenance codes,
housing codes and elimination of distressed and deteriorated structures.
OBJECTIVE: Actively monitor neighborhood conditions through regular inspections.
OBJECTIVE: Enhance compliance objectives through coordination with Police, Fire and Law
departments.
OBJECTIVE: Identify distressed properties and deteriorated structures for special attention,
such as the abandoned building registration program.
OBJECTIVE: Identify and remove nuisance violations through voluntary compliance and
abatement, when necessary.
OBJECTIVE: Engage and work with landlords to identify and correct rental housing occupancy
issues.
OBJECTIVE: Register rental properties through the Landlord Registration program.
180
Performance Measures – Department of Planning and Protective Services – Property Maintenance Division/Code Enforcement
Purpose: Contribute to the quality of life by promoting safety of the community through enforcement of housing codes and
property maintenance codes.
Performance Measures – Depart. of Planning and Protective
Services – Property Maintenance/Code Enforcement Division
2013 2014 2015
Outcome Measures Actual Goal/Actual Goal
1. Percent of cases/complaints brought into compliance through all
processes.
87% 90%/87% 90%
2. Percent of cases resolved through voluntary compliance (prior to
abatement, summons or hearing).
n/a 80%/80% 80%
3. Percent of cases/complaints which are “repeat customers” from the prior
year.
n/a 10%/10% 10%
Efficiency/Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget. n/a n/a 0.46%
2. Percent of all property maintenance/nuisance cases closed. n/a 91% 90%
3. Percent of all property maintenance/nuisance cases pursued in municipal
court.
n/a 2% 10%
4. Percent of all property maintenance/nuisance cases closed through
voluntary compliance (prior to abatement, summons or hearing).
n/a 75% 75%
5. Percent of buildings removed from the “abandoned buildings” list. n/a 10% 10%
6. Percent of housing complaints resolved within one year. n/a 80% 80%
Workload/Service Level Indicators Actual Actual Projected
1. Number of full-time positions authorized. n/a n/a 3
2. Total department budget. n/a n/a $271,561.00
3. Number of cases investigated annually. 1,120 1,409 1,120
4. Number of cases that are “repeat customers” from the prior year. n/a 100 100
5. Number of cases closed annually. 975 1,285 1,008
6. Number of cases closed through voluntary compliance (prior to
abatement, summons or hearing).
n/a 750 756
7. Number of buildings on the “abandoned buildings” registry. 110 96 90
8. Number of buildings removed from the “abandoned buildings” registry
annually.
n/a 10 10
181
Performance Measures – Department of Planning and Protective Services – Property Maintenance Division/Code Enforcement
Purpose: Contribute to the quality of life by promoting safety of the community through enforcement of housing codes and
property maintenance codes.
NOTE: “n/a and n/a/n/a” indicates this is the first year of the performance measure
Workload/Service Level Indicators (continued) Actual Actual Projected
9. Number of housing complaints received. n/a 48 50
10. Number of cases proceeding to hearing. n/a 24 30
11. Number of cases pursued in municipal court. n/a 30 100
182
Significant Changes/Initiatives
This Division completed the first major trash summons program. This resulted in approximately
75 persons receiving an summons for failure to maintain trash service, The Division also
completed approximately 2,000 landlord registration notifications, established procedures to
categorize, board up, and post abandoned property, and completed demolition on two fire
damaged and dilapidated properties utilizing City funds.
Budget Summary – Property Maintenance and Code Enforcement Division By Expense Type
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Personnel Services $0 $0 $0 $229,571 $229,571 100%
Materials & Supplies $0 $0 $0 $4,380 $4,380 100%
Contractual Services $0 $0 $0 $36,500 $36,500 100%
Repairs & Maintenance $0 $0 $0 $1,110 $1,110 100%
Totals $0 $0 $0 $271,561 $271,561 100%
The Property Maintenance and Code Enforcement Division is the newly established Division
that resulted during the FY15 budget process. The funding for the new Division was transferred
from the Building Regulation Division. The establishment of the new Division is intended to
allow for more accountability for the services performed.
Full Time Equivalents (FTE)
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
Difference
FY14 and
FY15 Budget
Senior Housing Inspector 0 0 1 1
Environmental Health Specialist 0 0 2 2
Part-time Neighbor Support Technician 0 0 2 2
Total Full Time 0 0 3 3
Total Part Time 0 0 2 2
183
Personnel
Services
84.538%
Materials &
Supplies
1.613%
Contractual
Services
13.441%
Repairs &
Maintenance
0.408%
Expenses By Account Classification - FY15
Planning & Protective Svcs-Prop
Maint/Code Enforcement
Council Adopted Budget
184
Budget Summary – Department Wide Expenses By Type
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Personnel Services $1,383,322 $1,499,470 $1,296,258 $1,454,283 ($45,188) -3.01%
Materials & Supplies $21,164 $53,040 $38,174 $49,755 ($3,285) -6.19%
Contractual Services $379,452 $491,530 $839,826 $500,210 $8,680 1.77%
Repairs & Maintenance $31,473 $40,370 $37,620 $35,700 ($4,670) -11.57%
Other Operating $252,956 $91,500 $1,298,345 $91,000 ($500) -0.55%
Capital Projects $0 $0 $45,000 $0 $0 0.00%
Totals $2,068,367 $2,175,910 $3,555,223 $2,130,948 ($44,963) -2.07%
A review of the expense for the Department as a whole by expense type reveals there was no
significant change in the appropriated dollars for the Department as a result of the
Department’s reorganization.
Summary – Department Wide Staffing Levels
Full Time Equivalents (FTE)
Budget Budget Budget
Job Title FY13 FY14 FY15
Administrative Assistant 1 1 1
Administrative Technician 1 1 1
Administrative Technician 1 0 0
Building and Inspection Division Director Building
Official 1 1 1
Building Inspector 1 1 0
Building Inspector I, II* 0 0 3
Customer Service Representative 1 1 1
Director-Planning & Protective Services 1 1 1
Electrical Inspector 1 1 0
Environmental Health Services Manager 1 1 1
Environmental Health Specialist 1 1 2
Environmental Health Specialist 0 0 2
Environmental Health Specialist (moved to 532 & 533) 3 3 0
Neighborhood Services Coordinator 1 1 1
Neighborhood Services Specialist 0 0.5 0.5
Neighborhood Services Specialist 0 0.5 0.5
Planner I 1 1 1
Planner III 1 1 1
Plumbing Inspector 1 1 0
Senior Housing Inspector 0 0 1
Senior Housing Inspector (moved to 535) 1 1 0
Senior Planner 1 1 1
185
Full Time Equivalents (FTE)
Budget Budget Budget
Job Title FY13 FY14 FY15
Part-time Environmental Health Technician 0 0 1
Part-time Grant Assistant 1 1 1
Part-time Mosquito Control Technician 1 1 0
Part-time Neighbor Support Technician 3 3 0
Part-time Neighbor Support Technician 0 0 2
Part-time Planning Clerk 1 1 0
Part-time Planning Technician 1 1 1
Part-time Weed Inspector 1 1 0
Total-Full Time 19 19 19
Total-Part-Time 8 8 5
186
Department of Public Works
Department Overview
The Department of Public Works contributes to the quality of life by fostering connectivity
through safe transportation infrastructure.
The Public Works Department reports directly to the City Administrator.
The Public Works Department administrates the Airport, Central Maintenance, Engineering,
Parking, Streets, Transit, and Wastewater Divisions. The following are funded through the
General Fund: Administration, Central Maintenance, Engineering, and Streets. The Airport,
Parking, Transit, Wastewater are funded through Enterprise Funds.
Significant Changes/Initiatives
Budget Summary – Department Expenses By Program and Services
Program
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Administration $270,822 $411,840 $403,901 $417,325
$5,485 1.33%
Central Maintenance $910,061 $987,845 $1,045,173 $1,008,927
$21,082 2.13%
Engineering $1,084,395 $1,277,437 $950,608 $994,049
($283,388) -22.18%
Streets $2,553,545 $2,813,623 $3,124,571 $2,811,700
($1,923) -0.07%
Totals $4,818,823 $5,490,745 $5,524,253 $5,232,001 ($258,744) -4.71%
A review of the budget summary for the expenses by program and services reveals when the
FY14 budget is compared to the FY15 budget, overall there was a decrease in appropriated
dollars for the Department. The largest dollar amount decrease occurred in the Engineering
Division. The Department evaluated the staffing needs of the Engineering Division. This
resulted in a reassignment of duties and a reduction in staffing levels.
187
Administration Division
Budget Summary – Administration Division By Expense Type
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Personnel Services $267,412 $272,210 $271,526 $280,450 $8,240 3.03%
Materials & Supplies $1,141 $135,000 $129,977 $133,000 ($2,000) -1.48%
Contractual Services $1,447 $3,800 $1,437 $2,700 ($1,100) -28.95%
Repairs & Maintenance $822 $830 $961 $1,175 $345 41.57%
Totals $270,822 $411,840 $403,901 $417,325 $5,485 1.33%
A review of the budget summary for the Public Works Administration Division reveals the
Division has not experienced any significant budget or staffing changes with no expectation of
any changes in the future.
Full Time Equivalents (FTE)
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
Difference
FY14 and FY15
Budget
Director 1 1 1 0
Administrative Assistant 2 2 2 0
Total Full Time 3 3 3 0
188
Personnel
Services
67.202%
Materials &
Supplies
31.870%
Contractual
Services
0.647%
Repairs &
Maintenance
0.281%
Expenses By Account Classification - FY15
Public Works-Admin
Council Adopted Budget
189
Central Maintenance Division
The Public Works, Central Maintenance Division, reports directly to the Public Works Director.
The Central Maintenance Division ’s purpose is to provide safe, reliable, and appropriate City
vehicles and equipment to achieve City outcomes. The Division is responsible for approximately
460 vehicles and equipment. In addition to the repair and maintenance services the Division
also maintains the City’s central vehicle wash station and fuel dispensing system.
Goals & Objectives – including, but not limited to the following:
GOAL: Provide vehicle and equipment maintenance support and analyzing the needs of City
Departments.
OBJECTIVE: To prioritize work on vehicle and equipment requiring repair such that the highest
needs of the City are met.
OBJECTIVE: To ensure the City can provide the required services to the residents and guests of
the City.
OBJECTIVE: To minimize down time of critical equipment.
OBJECTIVE: To maximize equipment/vehicle life.
OBJECTIVE: To ensure identify safety hazards.
OBJECTIVE: Conduct discussions with Departments focusing on Department needs and
recommendations for changes.
OBJECTIVE: Provide usage data to Departments to assist them in avoiding unnecessary
purchases and maintenance cost.
190
Pe
r
f
o
r
m
a
n
c
e
Me
a
s
u
r
e
s
– De
p
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t
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e
n
t
of
Pu
b
l
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c
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r
k
s
– Ce
n
t
r
a
l
Ma
i
n
t
e
n
a
n
c
e
Pu
r
p
o
s
e
:
Co
n
t
r
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b
u
t
e
to
th
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qu
a
l
i
t
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of
li
f
e
by
pr
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av
a
i
l
a
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i
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i
t
y
of
sa
f
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,
re
l
i
a
b
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e
,
an
d
ap
p
r
o
p
r
i
a
t
e
ve
h
i
c
l
e
s
and equipment in a
ma
n
n
e
r
th
a
t
co
n
t
r
i
b
u
t
e
s
to
su
c
c
e
s
s
f
u
l
ou
t
c
o
m
e
s
.
Pe
r
f
o
r
m
a
n
c
e
Me
a
s
u
r
e
s
‐
De
p
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t
m
e
n
t
of
Pu
b
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i
c
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k
s
–
Ce
n
t
r
a
l
Ma
i
n
t
e
n
a
n
c
e
20
1
3
20
1
4
2015
Ou
t
c
o
m
e
Me
a
s
u
r
e
s
Ac
t
u
a
l
Go
a
l
/
A
c
t
u
a
l
Goal
1.
Pe
r
c
e
n
t
a
g
e
of
de
p
a
r
t
m
e
n
t
di
r
e
c
t
o
r
s
ra
t
i
n
g
th
e
ce
n
t
r
a
l
ma
i
n
t
e
n
a
n
c
e
se
r
v
i
c
e
as
“g
o
o
d
”
or
“b
e
t
t
e
r
”
.
n/
a
n/
a
/
n
/
a
100%
2.
Nu
m
b
e
r
of
ac
c
i
d
e
n
t
s
in
v
o
l
v
i
n
g
Ci
t
y
ve
h
i
c
l
e
s
at
t
r
i
b
u
t
a
b
l
e
to
in
a
d
e
q
u
a
t
e
ma
i
n
t
e
n
a
n
c
e
.
n/
a
n/
a
/
n
/
a
<1%
3.
Pe
r
c
e
n
t
a
g
e
of
ti
m
e
Ci
t
y
ve
h
i
c
l
e
s
ar
e
av
a
i
l
a
b
l
e
fo
r
us
e
.
n/
a
n/
a
/
n
/
a
>96%
4.
Pe
r
c
e
n
t
a
g
e
of
re
s
p
o
n
d
e
n
t
s
ra
t
i
n
g
Fl
e
e
t
Ma
n
a
g
e
m
e
n
t
as
go
o
d
or
ex
c
e
l
l
e
n
t
as
me
a
s
u
r
e
d
by
De
p
a
r
t
m
e
n
t
Su
r
v
e
y
.
n/
a
n/
a
/
n
/
a
>98%
Ef
f
i
c
i
e
n
c
y
/ Ef
f
e
c
t
i
v
e
n
e
s
s
In
d
i
c
a
t
o
r
s
Ac
t
u
a
l
Ac
t
u
a
l
Projected
1.
Pe
r
c
e
n
t
of
de
p
a
r
t
m
e
n
t
a
l
bu
d
g
e
t
to
ov
e
r
a
l
l
ge
n
e
r
a
l
fu
n
d
ad
o
p
t
e
d
bu
d
g
e
t
.
1.
1
1
%
1
.
4
8
%
1
.
6
9
%
2.
Pe
r
c
e
n
t
of
ve
h
i
c
l
e
s
re
p
a
i
r
e
d
(n
o
t
pr
e
v
e
n
t
i
v
e
ma
i
n
t
e
n
a
n
c
e
)
to
to
t
a
l
ve
h
i
c
l
e
s
in
fl
e
e
t
.
n/
a
3.
Me
c
h
a
n
i
c
/
v
e
h
i
c
l
e
ra
t
i
o
.
Wo
r
k
l
o
a
d
/ Se
r
v
i
c
e
Le
v
e
l
In
d
i
c
a
t
o
r
s
Ac
t
u
a
l
Ac
t
u
a
l
Projected
1.
Nu
m
b
e
r
of
fu
l
l
‐ti
m
e
po
s
i
t
i
o
n
s
au
t
h
o
r
i
z
e
d
.
8
8
7
2.
To
t
a
l
de
p
a
r
t
m
e
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t
bu
d
g
e
t
.
$9
0
9
,
1
2
1
.
4
1
$
9
8
7
,
8
4
4
.
6
1
$1,008,927.17
3.
Nu
m
b
e
r
of
ve
h
i
c
l
e
s
in
th
e
Fl
e
e
t
.
4.
To
t
a
l
ve
h
i
c
l
e
s
re
p
a
i
r
e
d
.
n/
a
n/
a
100%
5.
Nu
m
b
e
r
of
wo
r
k
or
d
e
r
ho
u
r
s
pe
r
ye
a
r
.
6.
To
t
a
l
fl
e
e
t
ac
t
u
a
l
re
p
a
i
r
co
s
t
.
7.
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e
r
a
g
e
re
p
a
i
r
co
s
t
pe
r
ve
h
i
c
l
e
s
.
8.
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p
e
a
t
ve
h
i
c
l
e
se
r
v
i
c
e
or
d
e
r
s
.
NO
T
E
:
“n/
a
an
d
n/
a
/
n
/
a
”
in
d
i
c
a
t
e
s
th
i
s
is
th
e
fi
r
s
t
ye
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r
of
th
e
pe
r
f
o
r
m
a
n
c
e
me
a
s
u
r
e
19
1
Significant Changes/Initiatives
Budget Summary – Central Maintenance Division By Expense Type
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget and
FY15 Adopted
Amount
Personnel Services $512,072 $525,940 $511,486 $527,067 $1,127 0.21%
Materials & Supplies $18,863 $16,140 $15,400 $14,640 ($1,500) -9.29%
Contractual Services $437 $2,000 $699 $2,500 $500 25.00%
Utilities $15,346 $13,765 $16,867 $15,820 $2,055 14.93%
Repairs & Maintenance $363,343 $430,000 $500,721 $448,900 $18,900 4.40%
Totals $910,061 $987,845 $1,045,173 $1,008,927 $21,082 2.13%
A review of the budget summary for the Central Maintenance Division reveals the Central
Maintenance Division has not experienced any significant budget or staffing changes with no
expectation of any changes in the future.
Full Time Equivalents
(FTE)
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
Difference
FY14 and
FY15
Budget
Central Maint. Super. 1 1 1 0
Mechanic Supervisor 1 1 1 0
Mechanic 4 4 4 0
Parts Clerk 1 1 1 0
Admin. Technician 1 1 0 -1
Part-time Admin. Tech. 0 0 1 1
Seasonal Employee 0 0 1 1
Total Full Time 8 8 7 -1
Total Part Time 0 0 1 1
Total Seasonal 0 0 1 1
192
Personnel
Services
52.240%
Materials &
Supplies
1.451%
Contractual
Services
0.248%
Utilities
1.568%
Repairs &
Maintenance
44.493%
Expenses By Account Classification - FY15
Public Works-Central Maintenance
Council Adopted Budget
193
Engineering Division
The Public Works, Engineering Division, reports directly to the Public Works Director.
The Engineering Division provides surveying, designing, project management and field
inspection services for the implementation of the City’s capital improvements program. The
Division is also responsible for the engineering review and inspection of developer proposed
infrastructure improvements (streets, storm water and sanitary sewers, etc.). The Division also
provides the administration of the storm water master plan effort, flood plain permitting and
monitoring/reporting for the City’s NPDES Phase II storm water permit.
Goals & Objectives – including, but not limited to the following:
GOAL: Organize and coordinate City Staff in the scoping, data collection, design, utility
interface, property issues, and construction inspection and management associated with each
project.
OBJECTIVE: To ensure timely and efficient implementation of CIP projects.
OBJECTIVE: Ensure a well-planned list of projects that fit within existing funding.
OBJECTIVE: To be able to qualify, retain, and manage engineering firms to study and or design
projects.
OBJECTIVE: Effectively communicate with other City departments to ensure the smooth
movement of projects through the internal City processes.
OBJECTIVE: Ensure accurate and timely review of development plans.
GOAL: Achieve the benchmarks set out by our MS4 (municipal storm water system) permit.
OBJECTIVE: To ensure the City maintains the MS4 permit.
194
Pe
r
f
o
r
m
a
n
c
e
Me
a
s
u
r
e
s
– De
p
a
r
t
m
e
n
t
of
Pu
b
l
i
c
Wo
r
k
s
– En
g
i
n
e
e
r
i
n
g
Di
v
i
s
i
o
n
Pu
r
p
o
s
e
:
Co
n
t
r
i
b
u
t
e
to
th
e
qu
a
l
i
t
y
of
li
f
e
by
pr
o
v
i
d
i
n
g
sa
f
e
an
d
as
c
e
t
i
c
a
l
l
y
pl
e
a
s
i
n
g
Ci
t
y
in
f
r
a
s
t
r
u
c
t
u
r
e
projects.
Pe
r
f
o
r
m
a
n
c
e
Me
a
s
u
r
e
s
‐
De
p
a
r
t
m
e
n
t
of
Pu
b
l
i
c
Wo
r
k
s
–
En
g
i
n
e
e
r
i
n
g
Di
v
i
s
i
o
n
20
1
3
20
1
4
2015
Ou
t
c
o
m
e
Me
a
s
u
r
e
s
Ac
t
u
a
l
Go
a
l
/
A
c
t
u
a
l
Goal
1.
Pe
r
c
e
n
t
a
g
e
of
de
p
a
r
t
m
e
n
t
di
r
e
c
t
o
r
s
ra
t
i
n
g
th
e
de
p
a
r
t
m
e
n
t
as
“g
o
o
d
”
or
“b
e
t
t
e
r
”
.
n/
a
n/
a
/
n
/
a
95%
2.
Pe
r
c
e
n
t
a
g
e
of
pr
o
j
e
c
t
ov
e
r
r
u
n
s
(e
x
c
l
u
d
i
n
g
ch
a
n
g
e
of
sc
o
p
e
ch
a
n
g
e
or
d
e
r
s
)
.
n/
a
n/
a
/
n
/
a
<10%
4.
Tr
a
f
f
i
c
sa
f
e
t
y
(%
ch
a
n
g
e
to
t
a
l
cr
a
s
h
e
s
in
Ci
t
y
Ri
g
h
t
‐
of
‐
Wa
y
)
n/
a
n/
a
‐2%
Ef
f
i
c
i
e
n
c
y
/ Ef
f
e
c
t
i
v
e
n
e
s
s
In
d
i
c
a
t
o
r
s
Ac
t
u
a
l
Ac
t
u
a
l
Projected
1.
Pe
r
c
e
n
t
of
de
p
a
r
t
m
e
n
t
a
l
bu
d
g
e
t
to
ov
e
r
a
l
l
ge
n
e
r
a
l
fu
n
d
ad
o
p
t
e
d
bu
d
g
e
t
.
1.
1
1
%
1.
4
8
%
1.69%
2.
Ac
c
i
d
e
n
t
s
pe
r
la
n
e
mi
l
e
.
.7
8
n/
a
.75
Wo
r
k
l
o
a
d
/ Se
r
v
i
c
e
Le
v
e
l
In
d
i
c
a
t
o
r
s
Ac
t
u
a
l
Ac
t
u
a
l
Projected
1.
Nu
m
b
e
r
of
fu
l
l
‐ti
m
e
en
g
i
n
e
e
r
i
n
g
po
s
i
t
i
o
n
s
.
6
6
4
2.
To
t
a
l
de
p
a
r
t
m
e
n
t
bu
d
g
e
t
.
$1
,
2
5
7
,
6
5
5
.
1
9
$
1
,
2
7
7
,
4
3
7
.
1
0
$994,048.62
3.
Nu
m
b
e
r
of
ac
c
i
d
e
n
t
s
in
Ci
t
y
ri
g
h
t
‐of
‐wa
y
s
56
1
n/
a
550
4.
Nu
m
b
e
r
of
br
i
d
g
e
s
.
24
24
24
5.
Nu
m
b
e
r
of
la
n
e
s
mi
l
e
s
of
ro
a
d
s
.
72
0
72
0
726
NO
T
E
:
“n/
a
an
d
n/
a
/
n
/
a
”
in
d
i
c
a
t
e
s
th
i
s
is
th
e
fi
r
s
t
ye
a
r
of
th
e
pe
r
f
o
r
m
a
n
c
e
me
a
s
u
r
e
19
5
Significant Changes/Initiatives
Budget Summary – Engineering Division By Expense Type
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Personnel Services $1,056,358 $1,232,312 $921,578 $954,724 ($277,588) -22.53%
Materials & Supplies $9,955 $15,125 $10,122 $12,925 ($2,200) -14.55%
Contractual Services $7,187 $12,500 $6,389 $12,500 $0 0.00%
Utilities $450 $1,000 $452 $1,000 $0 0.00%
Repairs & Maintenance $10,445 $16,500 $12,067 $12,900 ($3,600) -21.82%
Totals $1,084,395 $1,277,437 $950,608 $994,049 ($283,388) -22.18%
A review of the budget summary for the Engineering Division reveals the Division has
experienced a staff reduction in FY15. The Department evaluated the staffing needs of the
Engineering Division, which resulted in a reassignment of duties and a reduction in staffing
levels.
Full Time Equivalents (FTE)
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
Difference
FY14 and FY15
Budget
City Engineer 1 1 1 0
Administrative Technician 1 1 1 0
Engineering Supervisor 1 1 0 -1
Civil Engineer I, II* 4 4 3 -1
Civil Engineer I
0
Civil Engineer II
0
Plan Reviewer 1 1 1 0
Registered Land Surveyor 1 1 1 0
Engineering Inspect.
Supervisor 1 1 1 0
Engineering Designer 1 1 0 -1
Engineering Survey Technician 1 1 1 0
Construction Inspector 2 2 2 0
Part-time Survey Assistant 3 3 0 -3
Total Full Time 14 14 11 -3
Total Part Time 3 3 0 -3
196
Personnel
Services
96.044%
Materials &
Supplies
1.300%
Contractual
Services
1.257%
Utilities
0.101%
Repairs &
Maintenance
1.298%
Expenses By Account Classification - FY15
Public Works-Engineering
Council Adopted Budget
197
Street Division
The Public Works, Street Division, reports directly to the Public Works Director.
The Streets Division maintains and improves more than 250 miles of roadway in the City of
Jefferson. The Division’s duties include installing and servicing the City’s traffic signals and signs,
repairing curbs and gutters, striping the streets, sweeping the streets, plowing the streets when
required by weather, mowing the rights-of-way for various streets as well as providing for the
maintenance of the City’s storm water conveyance system.
Goals & Objectives – including, but not limited to the following:
GOAL: Develop and maintain a multi-year surface treatment program to cost effectively
maintain the street network with the budget provided.
OBJECTIVE: To ensure the City streets are maintained through a proactive repair and
preventative maintenance.
OBJECTIVE: To ensure the safe traffic flow for the City’s traveling public.
GOAL: Deploy resources to maintain the public storm system.
OBEJCTIVE: To maintain the storm water infrastructure system in working condition to
promote storm water quality.
198
Performance Measures – Department of Public Works – Street Division
Purpose: Contribute to the quality of life by fostering connectivity through safe transportation infrastructure.
NOTE: “n/a and n/a/n/a” indicates this is the first year of the performance measure
Performance Measures – Department of Public Works – Street
Division
2013 2014 2015
Outcome Measures Actual Goal/Actual Goal
1. Injury claims resulting from defective infrastructure that resulted in payment
beyond the cost of defense.
n/a 0/0 0
2. Percentage of survey respondents reporting the streets allow them to safely
connect to the community.
n/a n/a/n/a 80%
3. Percentage of winter events where all streets were rated as passable within
four (4) hours of precipitation ending.
n/a n/a/n/a 90%
Efficiency/Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget. 3.64% 4.23% 4.72%
2. Percentage of street lane miles receiving surface maintenance. 47% 33% 29%
3. Percentage of pot holes filled within one (1) working day of being reported. n/a n/a 90%
4. Percentage of winter events where all streets were rated as passable within
four (4) hours of precipitation ending.
n/a n/a 90%
Workload/Service Level Indicators Actual Actual Projected
1. Number of full-time positions authorized. 25.5 25.5 23.5
2. Total department budget. $2,968,868.51 $2,813,623.01 $2,811,699.84
3. Snow removal hours. 2,225 4187 3,000
4. Pavement repair (sq yds). 4,614 5663 4,000
5. Number of street miles swept. 5063 6313 4,500
6. Number of injury/fatality crashes. 292 (CY2013) n/a 280
7. Number of lane mile receiving surface treatment. 33.58 23.7 21
8. Number of winter snow events. 8 13 9
9. Number of street signs replaced. 639 338 350
199
Significant Changes/Initiatives
Budget Summary – Street Division By Expense Type
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget and
FY15 Adopted
Amount
Personnel Services $1,544,039 $1,653,383 $1,556,825 $1,520,770 ($132,613) -8%
Materials & Supplies $281,374 $493,700 $755,428 $520,350 $26,650 5%
Contractual Services $19,350 $17,720 $16,769 $17,900 $180 1%
Utilities $638,354 $576,400 $707,708 $675,080 $98,680 17%
Repairs & Maintenance $70,428 $72,420 $72,841 $77,600 $5,180 7%
Capital Purchases $0 $0 $15,000 $0 $0 0%
Totals $2,553,545 $2,813,623 $3,124,571 $2,811,700 ($1,923) -0.07%
A review of the budget summary for the Street Division reveals the Division has experienced a
staff reduction in FY15. The Department evaluated the staffing needs of the Street Division ,
which resulted in a reassignment of duties and a reduction in staffing levels. Additionally one
position was moved and the money associated with the position was moved to the Airport
Division. This move reflected the actual assignment of the employee on staff.
Full Time Equivalents (FTE)
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
Difference
FY14 and FY15
Budget
Operations Div. Dir. 0.5 0.5 0.5 0.0
Street Super. 1.0 1.0 1.0 0.0
Street Supervisor 2.0 2.0 2.0 0.0
Constr. Inspector 1.0 1.0 1.0 0.0
Street Maint. Crew Leader 5.0 5.0 5.0 0.0
Traffic Signal Tech 1.0 1.0 1.0 0.0
Street Maint. * 15.0 15.0 13.0 -2.0
Senior Street Maintenance Worker
0.0
Street Maintenance Worker
0.0
Street maintenance Trainee
0.0
Part-time Maintenance Assistant 10.0 10.0 0.0 -10.0
Seasonal Employee 0.0 0.0 5.0 5.0
Total Full Time 25.5 25.5 23.5 -2.0
Total Part Time 10.0 10.0 0.0 -10.0
Total Seasonal 0.0 0.0 5.0 5.0
200
Personnel
Services
54.087%
Materials &
Supplies
18.507%
Contractual
Services
0.636% Utilities
24.010%
Repairs &
Maintenance
2.760%
Expenses By Account Classification - FY15
Public Works-Street
Council Adopted Budget
201
Budget Summary – Department Level By Expense Type
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Personnel Services $3,379,882 $3,683,845 $3,261,417 $3,283,011 ($400,834) -10.88%
Materials & Supplies $311,332 $659,965 $910,926 $680,915 $20,950 3.17%
Contractual Services $28,420 $36,020 $25,294 $35,600 ($420) -1.16%
Utilities $654,150 $591,165 $725,027 $691,900 $100,735 17.04%
Repairs & Maintenance $445,039 $519,750 $586,589 $540,575 $20,825 4.01%
Capital Purchases $0 $0 $15,000 $0 $0 0.00%
Totals $4,818,824 $5,490,745 $5,524,253 $5,232,001 ($258,744) -4.71%
A review of the budget summary for the Department reveals when the FY14 budget is
compared to the FY15 budget, there was a significant decrease in appropriated dollars for
personnel services. This decrease in personnel dollars was the result of a restructuring in the
Department with the staff retiring.
Summary – General Funded Department Wide Staffing Levels
Full Time Equivalents (FTE)
Budget Budget Budget
Job Title FY13 FY14 FY15
Administrative Assistant 2 2 2
Administrative Technician 2 2 1
Central Maintenance Supervisor 1 1 1
City Engineer 1 1 1
Civil Engineer I, II* 4 4 3
Construction Inspector 3 3 3
Director of Public Works 1 1 1
Engineering Designer 1 1 0
Engineering Inspection Supervisor 1 1 1
Engineering Supervisor 1 1 0
Engineering Survey Technician 1 1 1
Mechanic 4 4 4
Mechanic Supervisor 1 1 1
Operations Division Director 0.5 0.5 0.5
Parts Clerk 1 1 1
Plan Reviewer 1 1 1
Registered Land Surveyor 1 1 1
Street Maintenance - Senior Worker, Worker, Trainee* 15 15 13
Street Maintenance Crew Leader 5 5 5
Street Superintendent 1 1 1
Street Supervisor 2 2 2
202
Full Time Equivalents (FTE)
Budget Budget Budget
Job Title FY13 FY14 FY15
Traffic Signal Tech 1 1 1
Part-time Administrative Technician 0 0 1
Part-time Maintenance Assistant 10 10 0
Part-time Survey Assistant 3 3 0
Seasonal Employee 0 0 6
Total-Full Time 50.5 50.5 44.5
Total-Part-Time 13 13 7
203
Transfers and Subsidies
The General Fund FY15 Budget provides financial assistance to City Departments and Funds
that do not generate adequate resources to fully fund their operations.
The General Fund has historically provided financial assistance to the Airport Division Fund and
the Transit Division Fund.
The Airport Division and Transit Division Funds fiscal needs will fluctuate based on the revenue
the Divisions generate. The General Fund’s transfer or subsidy is estimated annually.
The Tax Increment Financing (TIF) transfer is money the City is obligated to pay to the
developer for each TIF agreement based on the sales tax dollars remitted to the City.
Budget Summary – Transfer and Subsidies
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget and
FY15 Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Transfer to TIF Fund $1,682 $4,000 $1,515 $4,000 $0 0.00%
Airport Subsidy $171,636 $170,789 $170,789 $196,059 $25,270 14.80%
Transit Subsidy $658,137 $363,991 $500,129 $1,095,200 $731,209 200.89%
Total $831,455 $538,780 $672,433 $1,295,259 $756,479 140.41%
Full Time Equivalents (FTE)
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
Difference
FY14 and
FY15
Budget
Not Applicable
204
EExpense
T
Co
Tra
M
8
es By Acc
Transfers
ouncil Ad
ansfer to TIF
Fund
0.308%
M
1
Transit
Matching
84.555%
count Cl
FY15
s & Subs
dopted
Airport
Matching
15.137%
assificat
sidies
Budget
tion ‐
205
SECTION 7: Enterprise Fund Budgets
The Enterprise Funds are used to account for operations that provide a service to the general
public and are financed primarily by a user charge for the provision of such service. The City
operates four Enterprise Funds:
Airport Division Fund
Parking Division Fund
Transit Division Fund
Wastewater Division Fund
This section includes fund balance projections for each fund. The fiscal data used for FY14 is
unaudited fiscal data. All projections were prepared with the best information available at
the time of the preparation of the projection. As new information becomes available and
various assumptions and budget levels change or are evaluated the fund balance projections
will change.
206
Airpor
Jefferso
The Jeffe
and busin
The Airpo
An Enter
The Airpo
Air Traffi
long, and
parallel t
(FAA) Co
Manager
with the
rt Divisio
on City Me
erson City M
nesses of th
ort Division
prise Fund is
ort facility co
c Control To
d one cross/w
taxiways. The
ntract Towe
r. The Towe
FAA and han
on Fund
emorial Air
emorial Airp
e City by fos
reports dire
s used to acc
onsists of an
ower, which
wind runway
e Air Traffic
er Program; i
r is operated
ndles approx
d
rport ‐ Airp
port contribu
stering conn
ctly to the D
count for th
n Airport Ter
was commis
y that is 3,40
Control Tow
is staffed by
d by Midwes
ximately 50,
port Divisio
utes to the q
ectivity thro
Director of Pu
e operations
rminal Buildi
ssioned in 19
00 feet long
wer is part of
four Air Tra
st Air Traffic
,000 operati
on Fund O
quality of life
ough safe air
ublic Works
s of the Airp
ing, which w
973, one ma
. Both runw
f the Federa
affic Controll
c Services, In
ions annually
Overview
e for the res
rport infrast
.
port Division
was construc
ain runway t
ays are equi
al Aviation Ad
lers and an A
nc. which is u
y. Airport re
idents, gues
ructure.
.
cted in 1966,
that is 6,000
ipped with
dministratio
Air Traffic
under contra
evenues are
sts,
, an
feet
on
act
207
generated through the rent and lease fees as well as flowage fees. The City historically has
transferred General Fund money into the Airport Division Fund to support the operation.
Goals & Objectives– including, but not limited to the following:
GOAL: Maintain the airport infrastructure in compliance with applicable standards in a safe
and cost effective manner.
OBJECTIVE: Ensure airport maintenance procedures are completed in accordance with
applicable standards.
• Ensure mowing of airport property is completed in a timely manner such that FAA
guidelines are met or exceeded.
• Perform storm water monitoring and reporting as required by the Department of
Natural Resources and associated permits.
• Perform daily field inspection for hazards.
OBJECTIVE: Ensure all winter weather procedures comply with applicable standards.
• Snow removal of all runways will be completed within 5 hours upon the conclusion of
each snow fall. All other surfaces within 8 hours.
• Ensure Notice to Airmen (NOTAMs) for runway conditions are filed with the Federal
Aviation Administration‐Flight Service Station reporting the presence of any snow, ice or
slush and their depth as well as reporting braking action.
• Ensure public entrances to the Airport’s Terminal building are cleared and treated with
chemical ice melt to reduce slip, trip, and fall potentials.
GOAL: Manage airport resources in a customer focused manner to promote the use of the
facilities by the general aviation community.
OBJECTIVE: Promote quality communication with airport customers.
• Send electronic message updates to airport tenants and customers every other week
or as circumstances require.
• Meet regularly with tenant groups businesses (such as EAA, AOPA, FBO) to ensure
quality two way lines of communication.
OBJECTIVE: Manage contracts and agreements as required.
• Manage ground leases to promote timely billing and collection of revenue.
• Manage the agriculture lease in compliance with the contract and FAA guidelines.
208
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Ac
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Projected
1.
Pe
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ti
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e
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2.
Pe
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3.
Ai
r
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e
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as
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*
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4.
Pe
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a
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a
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5.
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of
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Ac
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u
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l
Projected
1.
Nu
m
b
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r
of
fu
l
l
‐ti
m
e
po
s
i
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s
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2.
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3.
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6.
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.
24
48
24
7.
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8.
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9.
Ho
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.
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10
.
Nu
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at
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t
.
58
62
62
11
.
Nu
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of
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.
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20
9
Significant Changes/Initiatives
The Airport Division will begin the reconstruction of the airport runway during FY15. Originally
the scope of the project was an overlay of the existing runway. After further review and
assessment of the condition of the runway by the City and the FAA, the decision was made that
due to the runway’s condition a reconstruction of the runway was required. Ninety-four
percent of the funding will be federal.
Budget Summary
Airport Division – Revenues
Revenues
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Federal Grants $167,577 $0 $560,809 $0
$0 0.00%
State Grants $127,697 $44,500 $33,344 $46,000
$1,500 3.37%
Rent and Lease Fees $115,350 $85,000 $131,722 $105,000
$20,000 23.53%
Flowage Fees $36,821 $29,000 $34,962 $33,000
$4,000 13.79%
Miscellaneous ($100) $0 $274 $0
$0 0.00%
Interest Income $728 $0 $593 $0
$0 0.00%
Sale of Assets $11,246 $0 $0 $0
$0 0.00%
Transfers from General Fund $171,636 $170,789 $170,789 $196,059
$25,270 14.80%
Transfer from Capital Improvement
Tax "E" See NOTE $10,280 $0 $0 $0
$0 0.00%
Transfer From(To) Surplus $0 $10,000 $0 $40,000
$30,000 300.00%
TOTAL $641,235 $339,289 $932,493 $420,059 $80,770 23.81%
NOTE: “E” represents the year the City received the Capital Improvement Tax
During the FY15 budget process, the revenues generated from rent and leases and fuel flowage
fees was not adjusted to reflect the increase in the projected FY14 revenue. These revenue
streams were not adjusted upward due to the anticipated shutdown of the runway for the
runway’s reconstruction project. The City has notified the users of the facility of the
approximately 120 day shutdown. To accommodate the current users of the facility for the
inconvenience the shutdown is expected to cause, the rent and lease fees were adjusted
downward temporarily. With the expected 120 day shutdown, it is expected the fuel needs will
decrease which will result in lower fuel flowage fee revenue for the facility.
With the loss of revenue the Division will require an increase in the General Fund transfer into
the Airport Division Fund to support the facility during FY15.
210
The FY14 projected revenues for grants represents monies the City received for the runway
reconstruction project. This grant is a reimbursement grant. The City is reimbursed after the
expenses have been incurred. The corresponding expenses are identified in the Airport Division
– Expenses by Type schedule below.
Airport Division – Expenses By Type
Expense Category
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget and
FY15 Adopted
Amount
Personnel Services $157,580 $164,884 $155,590 $172,873
$7,989 4.85%
Materials & Supplies $16,764 $14,500 $17,205 $22,220
$7,720 53.24%
Contractual Services $96,267 $106,305 $112,783 $157,466
$51,161 48.13%
Utilities $34,282 $33,700 $33,217 $35,500
$1,800 5.34%
Repairs & Maintenance $13,162 $19,900 $18,793 $32,000
$12,100 60.80%
Other Non-operating $40,079 $0 $0 $0
$0 0.00%
Capital Purchases $4,969 $0 $0 $0
$0 0.00%
Capital Projects $0 $0 $533,047 $0
$0 0.00%
Depreciation $265,666 $0 $0 $0
$0 0.00%
Transfers Out $0 $0 $0 $0
$0 0.00%
Division Totals $628,769 $339,289 $870,635 $420,059 $80,770 23.81%
The Airport Division budget for FY15 was increased significantly in two expense categories; the
contractual services and repairs and maintenance categories. The contractual services category
was increased partly due to FAA’s increased fee for the Airport Control Tower Contract. The
repairs and maintenance category was increased to address the additional costs that will be
incurred with the runway project.
Enterprise Funds are assessed an administrative fee by the Department of Finance reimbursing
the General Fund for the support services the Airport Division receives from the Departments.
The amount calculated for FY15 was increased to account for the cost of the services provided
by the General Fund that were related to the Airport Division.
The FY14 projected $533,047 capital projects expenditure represents the matching funds
required for the upcoming reconstruction runway project.
211
Full Time Equivalents (FTE) Difference
Budget
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
FY14 and
FY15
Airport Supervisor
1 1 1
0
Sr Airport Maint Worker
1 1 1
0
Seasonal Employee
0 0 1
1
Totals Full Time 2 2 2 0
Totals Part Time 0 0 1 1
The addition of the seasonal employee position for FY15 was a movement of the position and
money from the Street Division which is funded from the General Fund to reflect the actual
assignment of the seasonal employee when on staff.
Personnel
Services
41.154%
Materials &
Supplies
5.290%
Contractual
Services
37.487%
Utilities
8.451%
Repairs &
Maintenance
7.618%
Expenses By Account Classification - FY15
Airport
Council Adopted Budget
212
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21
3
A review of the fund balance projection shows that historically the Airport Division Fund has
been receiving a General Fund subsidy. As the schedule shows, it is expected the costs to
operate the Jefferson City Memorial Airport will continue to increase. The revenue sources will
be evaluated on a regular basis to determine the fees to charge for services provided while
understanding the services provided by the Jefferson City Memorial Airport generates revenue
for the City even though the operation itself does not show a net income.
The grants the City receives for the Jefferson City Memorial Airport are reimbursement grants.
As a result the City is reimbursed after the costs have been incurred. Any grant revenue or
expense activity is not reflected in the fund balance schedule.
214
Parkin
Parking
The Park
provision
The Park
The Park
garage, a
950 on st
maintena
Goals
GOAL:
central b
employe
OBJECTIV
•
ng Divisi
g Division O
ing Division
n of parking
ing Division
ing Fund is a
a 74 car park
treet parking
ance, sweep
& Object
Provide and
business dist
es.
VE: Manage
Evaluate ch
on Fund
Overview
contributes
facilities.
reports dire
an Enterprise
king deck, th
g meters. Op
ping, weed co
tives – inc
maintain, a
rict meeting
services pro
arges for ser
d
to the quali
ectly to the D
e Fund whic
e operation
perations of
ontrol/mow
cluding, bu
t no cost to
g the needs o
ovided such t
rvices regula
ity of life by
Director of P
ch accounts f
of 14 reserv
the lots incl
wing and snow
ut not limit
the General
of customers
that they co
arly
providing co
Public Works
for the oper
ved parking
lude collecti
w removal.
ted to the f
l Fund, conv
s, business o
over operatio
onnectivity t
s.
rations of a 5
lots, 7 mete
ion, enforce
following
venient park
owners, resi
onal cost.
through
540 car park
ered lots, and
ment,
ing within th
dents, and
king
d
he
215
• Evaluate services to find efficiencies providing cost savings without sacrificing
customer service
OBJECTIVE: Maintain parking facilities such that they reflect well on the downtown business
district and the City as a whole.
• Conduct daily inspection of parking facilities to ensure areas are free of litter and
hazards
• When hazards are identified, mark area appropriately and schedule repairs
216
Performance Measures – Department of Public Works – Parking Division
Purpose: Contribute to the quality of life by providing connectivity through provision of parking facilities.
* Based on unaudited revenue and expenses.
NOTE: “n/a and n/a/n/a” indicates this is the first year of the performance measure
Performance Measures- Department of Public Works – Parking
Division
2013 2014 2015
Outcome Measures Actual Goal/Actual Goal
1. Percentage of lease customers agreeing that available parking facilities allow
them to connect to the downtown.
n/a n/a/n/a 80%
2. Percentage of survey respondents rating downtown parking availability as
satisfactory or better.
n/a n/a/n/a 80%
Efficiency/Effectiveness Indicators Actual Actual Projected
1. Parking fees/fines collected as percentage of operational cost . 130% 143%* 125%
2. Average percent utilization of metered parking. n/a 36% 40%
3. Average percent utilization of leased spaces. n/a 94% 80%
4. Percent of days the main garage is at capacity. n/a n/a 20%
Workload/Service Level Indicators Actual Actual Projected
1. Number of full-time positions authorized. 7.5 7.5 7.5
2. Total Division budget. $1,141,296.00 $1,154,008.03 $964,477.55
3. Parking citation issued. 20,166 17,637 20,000
4. Snow removal hours. n/a 259 560
5. Number of days the main garage reaches capacity. n/a n/a 50
6. Meter revenue received per space. $247 $251 $240
7. Hours parking facilities closed for maintenance (excludes planned capital
improvement).
0 0 0
8. Number of business days. 250 250 250
217
Significant Changes/Initiatives
During FY14, electronic enforcement vehicles were purchased for the Parking Division. The
purchase of these electronic enforcement vehicles has been cost effective for the Division. The
Division will not need to purchase any fuel for these vehicles. The vehicles are also safer for the
employee.
The Parking Division is anticipating enlarging an existing parking lot in the near future that will
increase revenue for the Parking Division.
Budget Summary
Parking Division – Revenues
Revenues
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Parking Garage Monthly Rent $193,035 $210,000 $197,683 $201,000
($9,000) -4.29%
Parking Garage Hourly $105,672 $115,000 $120,174 $105,000
($10,000) -8.70%
Parking Meter Receipts $220,193 $215,000 $224,200 $215,000
$0 0.00%
City Park Lot Monthly $249,208 $250,000 $246,986 $250,000
$0 0.00%
Housing Authority Lots 252628 $120,194 $120,000 $122,164 $120,000
$0 0.00%
State Garage Monthly $27,000 $27,000 $25,500 $27,000
$0 0.00%
Residential Parking Permit $498 $600 $343 $600
$0 0.00%
Parking Fines $120,683 $145,000 $122,173 $120,000
($25,000) -17.24%
Rent-tower Sites $24,192 $20,160 $24,192 $20,160
$0 0.00%
Miscellaneous $5,144 $8,000 $5,996 $8,000
$0 0.00%
Insurance Claims $100 $0 $370 $0
$0 0.00%
Cafeteria Refunds $373 $0 $1,421 $0
$0 0.00%
Long & Short $2 $0 ($36) $0
$0 0.00%
Interest $71,102 $50,000 $72,177 $70,000
$20,000 40.00%
Int/prin-Hammond Note $12,993 $13,000 $9,866 $10,000
($3,000) -23.08%
Transfer From(to)Surplus $0 ($19,752) $0 ($182,282)
($162,530) 822.86%
Division Totals $1,150,389 $1,154,008 $1,173,209 $964,478 ($189,530) -16.42%
A review of the Parking Division’s revenue category schedule will show a decrease in the
revenue estimates for FY15. In an effort to remain conservative, the Division lowered the
estimates from the previous budget year.
218
Parking Division – Expense By Type
Expenses by Type
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Personnel Services $431,150 $445,873 $447,074 $463,500
$17,627 3.95%
Materials & Supplies $17,956 $28,770 $27,978 $36,020
$7,250 25.20%
Contractual Services $206,205 $212,665 $202,699 $222,508
$9,843 4.63%
Utilities $35,818 $34,700 $36,645 $37,950
$3,250 9.37%
Repairs & Maintenance $49,394 $87,000 $71,876 $106,000
$19,000 21.84%
Other Operating Expense $4,144 $0 $1,199 $500
$500 500.00%
Capital Purchases $17,511 $345,000 $46,191 $98,000
($247,000) -71.59%
Depreciation $59,729 $0 $0 $0
$0 0.00%
Division Totals $821,907 $1,154,008 $833,662 $964,478 ($189,530) -16.42%
During the FY15 budget process the Parking Division was approved to purchase a pickup truck
and a three-wheeler parking scooter. These vehicle purchases will bring the Division current
with the City’s Capital Replacement Program. During the FY15 budget process the Parking
Division was approved to spend $15,000 to replace street parking meters that are in need of
replacement.
In previous fiscal years the Parking Division’s budget included money in the budget for
unplanned expenditures. In FY14, the money for unplanned expenditures was not included in
the Capital Purchases expense category. The City’s Department of Finance has changed that
procedure/policy. Starting with FY15, a supplemental budget request will be prepared
requesting money for any unplanned expenditures.
219
Full Time Equivalents (FTE) Difference
Budget
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
FY14 and
FY15
Operations Division Director
0.50 0.50 0.50
0.00
Parking Division Supervisor
1.00 1.00 1.00
0.00
Assistant Parking Supervisor
1.00 1.00 1.00
0.00
Parking Enforcement - Senior Officer, Officer* 2.00 2.00 2.00
0.00
Senior Parking Enforcement Officer
Parking Enforcement Officer
Parking Attendant
2.00 2.00 0.00
(2.00)
Parking Maint. - Sr. Worker, Worker, Trainee* 1.00 1.00 3.00
2.00
Senior Parking Maintenance Worker
Parking Maintenance Worker
Parking Maintenance Worker Trainee
Part-time w/Benefits Maintenance Assistant 1.00 1.00 0.00
(1.00)
Seasonal Employee
0.00 0.00 3.00
3.00
Total Full Time 7.50 7.50 7.50 0.00
Total Part Time 1.00 1.00 3.00 2.00
A review of the personnel schedule shows there was no change in the total full time staffing
levels. Within the schedule, there was a shift from the Parking Attendant position to the
Parking Maintenance position. By Ordinance 15191, the Parking Attendant position was
reclassified to a Parking Maintenance position. The reclassification allowed for a hierarchy
within that job title.
Changes to the personnel schedule for the Part-time and Seasonal Employee positions were
made to reflect the actual staffing levels for the Division.
220
Personnel
Services
48.057%
Materials &
Supplies
3.735%
Contractual
Services
23.070%
Utilities
3.935%
Repairs &
Maintenance
10.990%
Other
Operating
Expenses
0.052% Capital
Purchases
10.161%
Expenses By Account Classification - FY15
Parking
Council Adopted Budget
221
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2
A review of the fund balance projection shows that the Parking Division Fund is fiscally stable.
The revenues generated for the services offered offset the costs to provide the services. The
capital purchases figures included in the fund balance projection is a reflection of the estimated
expenses the Division plans to be incurring in the future to keep the Capital Replacement
Program for the Division current.
223
Transi
JEFFTRA
The Publ
through
The Tran
The Tran
transport
Jefferson
Departm
Jefferson
it Divisio
AN ‐Transi
ic Works ‐ T
provision of
sit Division r
sit Fund is a
tation system
n operates it
ment of Publi
n, is approxim
on Fund
t Division
ransit Divisio
safe, efficie
reports direc
n Enterprise
m. The City o
ts transit ser
c Works in t
mately 44,00
Overview
on contribut
ent transit se
ctly to the D
e Fund which
of Jefferson
vice, known
he City of Je
00.
tes to the qu
ervices.
Director of Pu
h accounts f
has provide
as JEFFTRA
efferson. Th
uality of life
ublic Works.
for the opera
ed transit ser
N, under the
e population
by fostering
.
ations of the
rvice since 1
e jurisdiction
n of its servi
g connectivit
e public
1978. The Cit
n of the
ce area, City
ty
ty of
y of
224
With a fle
a.m. to 6
There is n
eet of 22 bu
6:00 p.m.; a t
no service o
ses, the City
three bus tri
n Saturdays
y operates a
ipper route d
and Sunday
network of
during schoo
ys.
six fixed rou
ol and an eig
utes, weekda
ght bus para
ays from 6:4
a‐transit serv
40
vice.
225
Goals & Objectives– including, but not limited to the following:
GOAL: Promote accessibility and livability.
OBJECTIVE: To ensure transit services are accessible, lead to livable communities and improve
the quality of life.
OBJECTIVE: Integrate transit, bike and pedestrian‐oriented design in future project
development.
OBJECTIVE: Track customer inquiries and service requests.
GOAL: Encourage diversity in transit services provided to the public.
OBJECTIVE: Encourage meaningful access to transit service for older adults, people with
disabilities, children and youth and individuals with lower incomes.
OBJECTIVE: Offer materials for those with language barriers.
OBJECTIVE: When possible, use universal symbols for transit services.
GOAL: Promote financial sustainability.
OBJECTIVE: Improve service efficiency and effectiveness; which includes reducing the General
Fund subsidy to the Division.
OBJECTIVE: Leverage limited funding and resources through partnerships.
OBJECTIVE: Utilize advanced technologies to manage and monitor the transit system.
226
Performance Measures – Department of Public Works – Transit Division
Purpose: Contribute to the quality of life by fostering connectivity through provision of safe, efficient transit services.
NOTE: “n/a and n/a/n/a” indicates this is the first year of the performance measure
Performance Measures – Department of Public Works –
Transit Division
2013 2014 2015
Outcome Measures Actual Goal/Actual Goal
1. Percentage of riders rating service “good” or better. n/a n/a/n/a 95%
2. Injury claims resulting in payment. n/a n/a/n//a 0
3. Percentage of survey respondents agreeing that transit allows people to
connect to the community.
n/a n/a/n/a 95%
Efficiency/Effectiveness Indicators Actual Actual Projected
1. Passengers per mile. 1.428 1.5 1.6
2. Crashes per miles traveled. 0.0000354 0 0
3. Actual cost per trip-regular routes. $5.43 $5.43 $6.00
4. Actual cost per trip-Handiwheels routes. $20.15 $20.69 $21.00
Workload/Service Level Indicators Actual Actual Projected
1. Number of full-time positions authorized. 25 25 25
2. Total Division budget. $5,008,265.00 $2,047,259.70 $2,431,249.21
3. Miles of travel by transit. 479,459 463,707.60 470,000
4. Number of rides on transit. 335,708 329,703 335,000
5. Number of transit accidents. 6 1 0
6. Transfers issued. 104,173 99,874 100,000
7. Regular fares. $89,948.42 $92,054.60 $90,000.00
8. Reduced fares. $12,170.00 $11,134.00 $12,500.00
9. Student passes sold. $15,408.00 $15,107.00 $15,500.00
10. Handiwheels passes sold. $56,816.00 $58,290.00 $57,000.00
227
Significant Changes/Initiatives
The City is in the process of hiring a Transit Division Director. The previous Director retired with
an agreement to return on a part-time basis until a replacement is hired. The Federal Transit
Administration conducted the Transit’s Division FY2014 Triennial Review during the summer of
2014.
Budget Summary
Transit Division - Revenues
Revenues
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Intergovernmental
Federal Grants $0 $0 $6,838 $0
$0 0.00%
State Grants $4,983 $4,983 $8,259 $8,259
$3,276 65.74%
State Medicaid Waiver-100% $62,373 $49,000 $70,911 $49,000
$0 0.00%
State Medicaid Waiver-60/40 $177,410 $279,000 $175,542 $183,000
($96,000) -34.41%
State- non emergency medical
transport $91,473 $80,500 $92,884 $80,500
$0 0.00%
Federal Operating Grant $726,288 $726,000 $738,504 $738,504
$12,504 1.72%
Local Grants $20,029 $5,000 $1,333 $5,000
$0 0.00%
TOTAL $1,082,556 $1,144,483 $1,094,271 $1,064,263
($80,220)
Charges for Services:
Bus Fare Boxes $89,948 $95,000 $92,055 $125,000
$30,000 31.58%
Adult Fares $24,656 $20,000 $21,420 $20,000
$0 0.00%
Student Passes $15,408 $15,000 $15,107 $15,000
$0 0.00%
Handi-wheel Fares $56,816 $57,000 $58,290 $57,000
$0 0.00%
Reduced Fare Packages $12,170 $10,000 $11,134 $10,000
$0 0.00%
Vehicle Wash-charge Back $21,300 $19,692 $19,692 $19,692
$0 0.00%
TOTAL $220,298 $216,692 $217,698 $246,692
$30,000
Other Operating Revenues:
Bus Advertisement $9,338 $3,000 $11,127 $6,000
$3,000 100.00%
Miscellaneous $0 $0 $1,548 $0
$0 0.00%
Insurance Claims $0 $0 $9,083 $0
$0 0.00%
Cafeteria Refunds $9,194 $0 $423 $0
$0 0.00%
Gas Tax Refunds $17,886 $19,094 $17,656 $19,094
$0 0.00%
TOTAL $36,418 $22,094 $39,837 $25,094
$3,000
228
Revenues
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Interest Income:
Interest $7,443 $0 $5,462 $0
$0 0.00%
Other Non-Operating Revenues:
Sale of Assets $3,528 $0 $17,621 $0
$0 0.00%
Transfers In:
Transfer from General Fd $658,137 $363,991 $500,129 $1,095,200
$731,210 200.89%
Transfer from Cit "e" $57,157 $0 $0 $0
$0 0.00%
TOTAL $715,294 $363,991 $500,129 $1,095,200
$731,210
Carry Over Surplus:
Transfer From(To) Surplus $0 $300,000 $0 $0
($300,000) -100.00%
Division Totals $2,065,537 $2,047,260 $1,875,018 $2,431,249 $383,990 18.76%
The City is in the process of revising bus fares (refer to table below). This proposed change was
incorporated into the FY15 revenue budget estimates. The required process for revision has not
been completed at this time.
Current Proposed
Bus Fare Information Rates Rates
Fixed Routes -Regular/Half Fare $1.00/$.50 $1.50/$.75
Student - 20 Ride Pass $18.00 $27.00
Adult - 20 Ride Pass $20.00 $30.00
Reduced Fare - 20 Ride Pass $10.00 $15.00
Children under 6* Free Free
Transfers Free Free
Handi-wheel $2.00 $3.00
* Accompanied by an adult
229
Transit Division By Expense Type
Expenses by Type
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Personnel Services $1,346,943 $1,322,560 $1,312,123 $1,434,899
$112,340 8.49%
Materials & Supplies $344,777 $383,540 $346,312 $340,340
($43,200) -11.26%
Contractual Services $34,144 $65,660 $188,032 $340,330
$274,670 418.32%
Utilities $29,244 $32,300 $33,273 $32,300
$0 0.00%
Repairs & Maintenance $259,442 $243,200 $306,077 $283,380
$40,180 16.52%
Capital Purchases $11,810 $0 $17,632 $0
$0 0.00%
Depreciation $493,396 $0 $0 $0
$0 0.00%
Division Totals $2,519,756 $2,047,260 $2,203,449 $2,431,249 $383,990 18.76%
A review of the expense categories for the Transit Division will show a significant increase in the
estimated expenses for FY15. Enterprise Funds are assessed an administrative fee by the
Department of Finance reimbursing the General Fund for the support services the Transit
Division receives from the Departments. The amount calculated for FY15 was increased to
account for the cost of the services provided by the General Fund that relates to the Transit
Division.
Full Time Equivalents (FTE) Difference
Budget
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
FY14 and
FY15
Transit Division Director
1 1 1
0
Transit Operations Supervisor
1 1 1
0
Transit Operations Assistant
1 1 1
0
Administrative Assistant
1 1 1
0
Transit Communications Operator
2 2 2
0
Bus Driver
19 19 19
0
Part-time w/Benefits Bus Driver/Service Worker 4 2 2
0
Part-time Bus Driver
2 2 1
(1)
230
Part-time Service Worker
1 1 1
0
Total Full Time 25 25 25 0
Total Part Time 7 5 4 (1)
Changes were made to the personnel schedule for the Part-time Bus Driver position to reflect
the actual staffing levels for the Division.
Personnel
Services
59.019%
Materials &
Supplies
13.999%
Contractual
Services
13.998%
Utilities
1.328% Repairs &
Maintenance
11.656%
Expenses By Account Classification - FY15
Transit
Council Adopted Budget
231
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23
2
A review of the fund balance projection shows that historically the Transit Division Fund has
been receiving a General Fund subsidy. It is estimated the costs to operate JEFFTRAN will
continue to increase. The revenue sources will be evaluated on a regular basis to determine
the fees to charge for services provided.
233
Waste
Wastew
The Wast
wastewa
The Wast
The Wast
treatmen
cities. Th
429 mile
robust ca
complian
Goals
GOAL:
OBJECTIV
OBJECTIV
GOAL: O
Jefferson
OBJECTIV
ewater D
water Divis
tewater Divi
ater services
tewater Divi
tewater Fun
nt services to
e utility has
s of collectio
apital improv
nce.
& Object
Provide prev
VE: To preve
VE: Minimize
Optimize ca
n City Public
VE: To ensu
Division
sion Overv
ision contrib
.
ision reports
nd is an Ente
o all of the C
over 20,000
on lines, 33 p
vements pla
tives – inc
ventive main
ent sanitary
e interruptio
pital improv
Works on th
re users are
Fund
view
butes to the
s directly to
rprise Fund,
City of Jeffer
0 customers
pump statio
an to perpetu
cluding, bu
ntenance on
sewer backu
ons in sanita
vements proj
heir projects
provided sa
quality of lif
the Public W
, which prov
son and sev
within the s
ns and two t
ually mainta
ut not limite
n the municip
ups and ove
ry sewer ser
jects by wor
s.
afe treatmen
fe by providi
Works Direct
vides wastew
veral adjacen
service area
treatment p
ain, improve
ed to the fo
pal sewer to
rflows.
rvice and tra
rking with Co
nt of wastew
ing for the s
tor.
water collect
nt watershed
. The system
plants. The D
and achieve
following:
o prevent blo
affic.
ole County P
water service
afe treatme
tion and
d areas and
m includes ov
Division fund
e environme
ockages.
Public Works
es.
ent of
ver
ds a
ental
s and
234
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/
1
0
0
%
100%
3.
Co
m
p
l
i
a
n
c
e
wi
t
h
EP
A
co
n
s
e
n
t
or
d
e
r
.
n/
a
Ye
s
/
Y
e
s
Yes
Ef
f
i
c
i
e
n
c
y
/
E
f
f
e
c
t
i
v
e
n
e
s
s
In
d
i
c
a
t
o
r
s
Ac
t
u
a
l
Ac
t
u
a
l
Projected
1.
Nu
m
b
e
r
of
sa
n
i
t
a
r
y
se
w
e
r
ov
e
r
f
l
o
w
s
ex
p
e
r
i
e
n
c
e
d
pe
r
ye
a
r
.
12
12
17
2.
Pe
r
c
e
n
t
of
sa
n
i
t
a
r
y
se
w
e
r
ov
e
r
f
l
o
w
s
re
s
p
o
n
d
e
d
to
wi
t
h
i
n
tw
o
ho
u
r
s
of
no
t
i
f
i
c
a
t
i
o
n
.
10
0
%
10
0
%
100%
3.
Pe
r
c
e
n
t
of
pi
p
e
s
cl
e
a
n
e
d
.
11
%
11
%
15%
Wo
r
k
l
o
a
d
/
S
e
r
v
i
c
e
Le
v
e
l
In
d
i
c
a
t
o
r
s
Ac
t
u
a
l
Ac
t
u
a
l
Projected
1.
Nu
m
b
e
r
of
fu
l
l
‐ti
m
e
po
s
i
t
i
o
n
s
au
t
h
o
r
i
z
e
d
.
35
35
35
2.
To
t
a
l
Di
v
i
s
i
o
n
bu
d
g
e
t
.
$2
5
,
6
1
8
,
1
0
4
.
0
0
$2
0
,
7
2
1
,
5
2
5
.
1
2
$13,313,798.32
3.
Mi
l
e
s
of
sa
n
i
t
a
r
y
se
w
e
r
.
45
49
50
4.
Ga
l
l
o
n
s
of
wa
s
t
e
w
a
t
e
r
tr
e
a
t
e
d
.
2.
6
bi
l
l
i
o
n
2.
1
5
bi
l
l
i
o
n
2.19 billion
5.
Sl
u
d
g
e
to
n
s
ap
p
l
i
e
d
to
la
n
d
.
2,
4
5
1
2,
2
6
0
2,400
6.
Ga
l
l
o
n
s
of
wa
s
t
e
ac
c
e
p
t
e
d
fr
o
m
wa
s
t
e
ha
u
l
e
r
s
.
2,
1
6
9
,
5
9
1
2,
6
0
0
,
0
0
0
2,000,000
7.
Nu
m
b
e
r
of
wa
s
t
e
w
a
t
e
r
ac
c
o
u
n
t
s
.
20
,
0
0
0
20
,
1
2
0
20,000
8.
Nu
m
b
e
r
of
tr
e
a
t
m
e
n
t
fa
c
i
l
i
t
i
e
s
.
2
2
2
9.
Nu
m
b
e
r
of
wa
s
t
e
w
a
t
e
r
pu
m
p
st
a
t
i
o
n
s
.
33
33
33
23
5
Significant Changes/Initiatives
Throughout FY14, the Wastewater Division continued to maintain aging systems in an effort to
lower repair cost for the City and prevent users from any inconvenience a breakdown in the
system may cause.
Budget Summary
Wastewater Division Revenue
Revenues
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Intergovernmental:
Federal Grants $0 $0 $0 $0
$0 0.00%
State Grants $0 $0 $0 $0
$0 0.00%
TOTAL $0 $0 $0 $0
$0
Charges for Services:
Sewer Charges-maw $118 $0 $0 $0
$0 0.00%
Sewer Charges -pwd2 $189,059 $0 $95 $0
$0 0.00%
Sewer Chrges-special(mb) $672,547 $678,038 $695,527 $636,000
($42,038) -6.20%
Sewer Charges-Cedar City $0 $0 $0 $0
$0 0.00%
Sewer Charges-Holts Summit $155,234 $123,000 $160,594 $159,900
$36,900 30.00%
Sewer-pwd#1(city) $6,029,673 $6,319,107 $6,432,711 $6,519,000
$199,893 3.16%
Sewer-pwd#1 (county) $1,858,662 $1,919,232 $1,930,455 $1,931,100
$11,868 0.62%
Sewer Charges-pwd3 $203,681 $170,100 $172,545 $209,000
$38,900 22.87%
Septic Tank Collections $108,480 $110,000 $133,157 $143,000
$33,000 30.00%
Farm Rental $28,683 $28,211 $30,733 $28,211
$0 0.00%
TOTAL $9,246,137 $9,347,688 $9,555,817 $9,626,211
$278,523
Fees Licenses & Permits:
Sewer Connection Fees $41,538 $36,000 $40,472 $39,000
$3,000 8.33%
Other Operating Revenues:
Miscellaneous $496 $0 $6,312 $0
$0 0.00%
Insurance Claims $1,963 $0
$0
$0 0.00%
Cafeteria Refunds $2,990 $0 $1,983 $0
$0 0.00%
Long & Short ($95) $0 ($94) $0
$0 0.00%
TOTAL $5,354 $0 $8,201 $0
$0
236
Difference Difference
FY14 Budget FY14 Budget
and FY15 and FY15
Revenues Actual Budget Projected Adopted Adopted Adopted
FY13 FY14 FY14 FY15 Amount Amount
Interest Income:
Interest $159,975 $80,000 $158,319 $78,000
($2,000) -2.50%
Int-prin/int Accts $30,370 $19,000 $31,935 $30,000
$11,000 57.89%
Int-constr Acct ($3) $0 ($1) $0
$0 0.00%
Int-reserve Acct $969,401 $1,100,000 $928,816 $850,000
($250,000) -22.73%
Int-Bond Acct $132,336 $245,859 $128,395 $135,000
($110,859) -45.09%
TOTAL $1,292,079 $1,444,859 $1,247,464 $1,093,000
($351,859)
Other Non Operating Revenues:
Sale of Assets $76,955 $30,000 $115,282 $45,000
$15,000 50.00%
Cap Contr-customers $151,156 $151,160 $151,156 $151,160
$0 0.00%
Cap-Contr-developer $298,951 $0 $0 $0
$0 0.00%
TOTAL $527,062 $181,160 $266,438 $196,160
$15,000
Bond Proceeds $0 $10,000,000 $0 $0
($10,000,000) -100.00%
Transfers From (to) Surplus $0 ($288,182) $0 $2,359,427
$2,647,609 -918.73%
TOTAL $0 $9,711,818 $0 $2,359,427
($7,352,391)
TOTAL REVENUES $11,112,170 $20,721,525 $11,118,392 $13,313,798
($7,407,727) -35.75%
A review of the Wastewater Division revenue activity shows there is a significant decrease in
the revenues from FY14 to FY15. The decrease was the $10,000,000 bond proceeds reported
for FY14 budget. The remaining balance from FY14 of the $10,000,000 was deposited in the
Wastewater Division Fund. Money will be expensed out of the Wastewater Division Fund as
needed to complete the approved projects.
The review of the interest income activity shows a decrease when comparing the FY14 budget
to the FY15 budget. The City completed projects which required the use of money that was
earning interest. As a result the interest income for the Wastewater Division is expected to
decrease in FY15.
237
Wastewater Division Expenses By Program Type
Expenses
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Wastewater - Administration $3,030,100 $6,106,278 $3,562,089 $6,757,184 $650,906 10.66%
Wastewater - Collection System $1,715,099 $1,550,352 $1,349,975 $1,827,693 $277,342 17.89%
Wastewater - Treatment System $2,889,452 $2,534,895 $2,472,185 $2,728,921 $194,025 7.65%
Capital Projects $0 $0 $0 $0 $0 0.00%
SRF FY12 Bond Projects $34,955 $0 $5,120,528 $0 $0 0.00%
SRF FY14 Bond Projects $0 $10,000,000 $0 $0 ($10,000,000) -100.00%
Capital Projects $1,486,233 $530,000 $2,678,713 $2,000,000 $1,470,000 277.36%
Totals $9,155,839 $20,721,525 $15,183,490 $13,313,798 ($7,407,727) -35.75%
FY15 Capital Projects Breakdown Amount
ABB Pump Station
$860,000
Woodward Sub Sewer Replacement
$120,000
Sharon Drive PS Elimination
$350,000
Blower Replacement @ Plant
$670,000
Total
$2,000,000
The decrease in the SRF FY14 Bond Projects line is expected when comparing FY14 with FY15.
The $10,000,000 was a onetime event.
The remaining SRF FY14 Bond Projects are:
(1) Basin 12 Relief Sewers $3,124,535.45
(2) Basin 5 & 6 Relief Sewers $4,984,539.21
238
Wastewater Division By Expense Type
Expenses
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Personnel Services $2,316,658 $2,381,178 $2,312,023 $2,445,215
$64,037 2.69%
Materials & Supplies $477,275 $508,780 $476,261 $567,125
$58,345 11.47%
Contractual Services $1,215,652 $1,312,600 $1,211,525 $1,331,083
$18,483 1.41%
Utilities $574,351 $530,000 $558,910 $610,375
$80,375 15.17%
Repairs & Maintenance $353,859 $447,000 $389,125 $493,200
$46,200 10.34%
Other Non operating Expense $48,052 $0 $0 $0
$0 0.00%
Capital Purchases $109,435 $364,000 $258,150 $640,800
$276,800 76.04%
Depreciation $2,398,309 $0 $0 $0
$0 0.00%
Debt Service $1,602,773 $4,647,967 $2,478,558 $5,226,000
$578,033 12.44%
Capital Projects $24,520 $530,000 $2,378,412 $2,000,000
$1,470,000 277.36%
SFR FY12 Bond Projects $34,955 $0 $5,120,527 $0
$0 0.00%
SFR FY14 Bond Projects $0 $10,000,000 $0 $0
($10,000,000) -100.00%
Division Totals $9,155,839 $20,721,525 $15,183,491 $13,313,798 ($7,407,727) -35.75%
A review of this schedule shows that the largest changes when comparing FY14 with FY15 are the
expenses involving the activities associated with the capital projects and the funding to support the
capital projects, this is to be expected. The Division reviews the money that is available for projects as
well as the money that is required. Expenditures made will be made based on the project review.
Budget Budget
Debt Service FY14 FY15
Bond Principal
$2,557,000 $2,984,000
Bond Interest
$1,998,392 $1,926,620
Bond Adm Fees
$92,575 $315,380
Amort-bond Issue Cost
$0 $0
Total
$4,647,967 $5,226,000
239
Full Time Equivalents (FTE)
Budget Budget Requested Difference
Job Title FY13 FY14 FY15 FY14 Budget
Wastewater Division Director 1 1 1 0
Wastewater Treatment Plant
Manager 1 1 1 0
Collection System Superintendent 1 1 1 0
WWTP Supervisor 1 1 1 0
Electrician 1 1 1 0
Wastewater Maintenance Supervisor 1 1 1 0
Laboratory Analyst 1 1 1 0
Lab Technician I 1 1 1 0
Engineering Designer 1 1 1 0
Pumping System Mechanic 4 4 4 0
Utility Crew Supervisor 3 3 3 0
Utility Maintenance Crew Leader 7 7 7 0
WWTP Operator II 1 1 1 0
WWTP Operator I 2 2 2 0
Controls and Instrumentation
Technician 1 1 1 0
Senior Utility Maintenance Worker
Utility Maintenance Worker
Utility Maintenance Trainee 7 7 7 0
Administrative Technician 1 1 1 0
Part-time Construction Inspector 0 0 1 1
Part-time Maintenance Assistant 4 4 0 -4
Seasonal Employee 0 0 2 2
Total Full Time 35 35 35 0
Total Part Time 4 4 3 -1
The change in the staffing levels for the Wastewater Division occurred with the staffing for part-time.
The addition of the position for the Part-time Construction Inspector replaces the services provided by
contract to having someone on staff perform that function.
The remaining changes to the personnel schedule reflect the actual staffing levels of the Division.
240
Personnel Services
18.366%
Materials & Supplies
4.260%
Contractual Services
9.998% Utilities
4.585%
Repairs &
Maintenance
3.703%
Capital Purchases
4.813%
Debt Service
39.253% Capital Projects
15.022%
Expenses By Account Classification - FY15
Wastewater
Council Adopted Budget
241
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2
A review of the fund balance schedule for the Wastewater Division Fund shows the fund is
fiscally sound.
243
SECTION 8: Capital Improvements Tax Fund
244
Capital Improvements Tax Fund
Overview
The City of Jefferson’s Capital Improvement Plan (Plan) is a multi‐year plan for capital
investments in the City’s infrastructure, facilities, and equipment that is designed to address
the challenges for supporting future infrastructure needs, while also addressing the City’s
current facility requirements. It includes items such as roads, bridges, sidewalks, public utilities,
drainage projects, recreational facilities, building, and equipment.
The Plan is important because it connects the City’s development, with both comprehensive
and financial plans. Projects within the Plan are intended to reflect the community’s values and
goals, as well as the overall policy goals of the City Council including existing long range plans.
Article V, Section 5.2, (c) of the City Charter states, “Budget. The City Administrator shall
prepare and submit a recommended annual budget and five‐year capital improvements
program to the mayor.”
Article IV, Section 4.4 of the City Charter states, “Budget. The mayor shall propose an annual
budget and five‐year capital improvement program to the council.”
The Plan can be changed as the infrastructure requirements change, development occurs, and
funding opportunities become available. The remaining four years of the five‐year plan
represent all projects that are currently proposed for future funding based on the revenue
projections. As priorities, needs, and revenues change, projects may be added to or removed
from the Plan. Estimated expenses and revenue projections are reviewed annually and
adjusted if necessary to account for growth, inflation and other economic conditions.
Capital Improvements Plan Process
Definition
A capital improvement is a necessary or a desirable project that extends or improves
infrastructure and enhances the City’s ability to provide safe and desirable services for the
benefit of the community and the quality of life in the City of Jefferson. These projects directly
affect the way citizens live, travel, and conduct business within the community.
Identification
The need for capital improvements may be identified by an adopted infrastructure plan, the
desire to maintain certain levels and types of service provided in the community, by community
groups, or by regulatory legislation. Projects are prioritized based on many factors including
245
their impact on providing better City services, accommodating the City’s growth, effect on
maintenance and operation expenditures, and the overall health, safety, and welfare of the
citizens.
Creation
The scope of a proposed project is often determined based on a preliminary study or
recommendations. Once the project is identified a preliminary cost estimate and schedule for
the design, right of way and easement acquisition, and construction of the project is prepared.
The initial cost estimates are typically general in nature with considerable contingencies
included. If the project is selected for inclusion in the Plan, the estimates and schedule are the
basis of the initial project information.
Capital Improvements Plan Implementation
When a project is funded, it is assigned to a project manager who will assume oversight
responsibilities. A number of steps are required before a project is complete.
The design phase requires the project manager to coordinate and participate in the selection
process for an engineering or architectural design firm, as appropriate. Typically, one or more
public meetings are held for major projects that have significant impacts on property owners
and the public to obtain feedback and comments from the community.
Capital projects are publicly advertised through the City’s Purchasing Unit. The award of the
contract is made by City Council.
The project manager is typically responsible for performing or coordinating project
administration and reporting on the project progress to the City Council and the public through
the City’s publications and website. Any changes that increase the cost in excess of the agreed
upon amount must be approved by the City Council.
Final acceptance is realized when the contractor has completed all work on the project and has
submitted all close‐out documents in accordance with the contract. The project manager is
responsible for preparing a final project report and submitting it to City’s management staff as
well as the City Council. Any unspent funds authorized for a project will be returned to the
appropriate funding source for reallocations for future projects.
246
Capital Improvement Plan Funding
Revenue Source
The City imposes a total sales tax of two percent on all goods and services sold within the City
limits. The sales tax receipts are broken down into three funds. One‐percent of the sales tax is
allocated to the City’s General Fund. One half of one percent of the sales tax is allocated to the
Department of Parks, Recreation, and Forestry’s Fund. The remaining one half of one percent of
the sales tax is allocated to the Capital Improvements Fund, which supports the City’s Capital
Improvement Plan. The Capital Improvements Fund can also receive financial support from
other sources. This occurs when a project has been approved with an agreement that another
party will be contributing financially to the project. The amount from other sources can
fluctuate from year to year depending on the approved projects and the financial support
provided per the agreement.
2015‐2017 CIP Summary By Fund Source
Fund Fund Number Prior Yrs.
FY14
Projected FY15 Funding
Future
Years Total Funding
C.I. Sales Tax B 92‐97 40 $0 $0 $0 $0 $0
C.I. Sales Tax C 97‐02 41 $0 $0 $0 $0 $0
C.I. Sales Tax D 02‐07 42 $10,366 $8,050 $0 $0 $18,417
C.I. Sales Tax E 07‐12 43 $305,386 $71,714 $0 $0 $377,100
C.I. Sales Tax F 12‐17 44 $5,022,979 $6,030,137 $4,691,500 $7,129,000 $22,873,616
Total $5,338,731 $6,109,901 $4,691,500 $7,129,000 $23,269,133
Revenue is tracked in the City’s internal accounting system in a method that identifies the year
the revenue was received. As revenue is committed for projects, the expenditures are tracked
with the same identifier as the revenue in an effort to reconcile the revenue dollars that were
committed to the project and the actual cost of the project.
Impact on Operating Budget
As part of the Capital Improvement Plan, the impact of each project on the City’s operating
budget is identified. As capital improvement projects are completed, operation and
maintenance of these facilities must be absorbed in the appropriate operating budget, which
provides ongoing services to citizens. These operating costs, which may include salaries,
equipment, regular maintenance, and repairs, are adjusted annually to accommodate growth
and inflation in maintaining or improving service levels. In some cases, elimination of high‐
maintenance facilities may also reduce these operating costs.
247
It is the City of Jefferson’s philosophy that new projects should not be constructed if operating
revenues are unavailable to cover the operating costs. As a result, the availability of recurring
revenues must be considered in the decision to include projects in the Plan.
Capital Improvement Plan Costs
The 2015‐2019 Capital Improvement Plan is divided into five major categories. The FY15 total
estimated cost of capital projects included in the five‐year plan is $4,691,500. A summary of
the costs by category is summarized below.
2015‐2017 CIP Summary By Category
Category Prior Yrs. FY14 Actual FY15 Funding Future Years Total
Funding
Parks and Recreation $377,945 $254,542 $1,030,000 $589,000 $2,251,488
Public Safety $1,175,014 $2,279,906 $951,500 $1,115,000 $5,521,420
Street and Storm Water $1,374,034 $4,441,637 $2,550,000 $4,625,000 $12,990,671
Information Technology $291,427 $84,320 $160,000 $200,000 $735,747
Other $0 $1,076,739 $0 $600,000 $1,676,739
Total $3,218,420 $8,137,144 $4,691,500 $7,129,000 $23,176,065
The table below illustrates how the sales tax revenues were expended in prior years, projected
expenditures for FY14, and budgeted FY15 expenditures, and estimated future expenditures by
project.
Project Description Project Number Prior Yrs.
FY14
Projected FY15 Funding
Future
Years Total Funding
Parks and Recreation:
Greenway Acqstn & Development 43‐990‐574003 $0 $16,464 $0 $0 $16,464
Greenway Acqstn & Development 44‐990‐574003 $0 $80,596 $0 $365,000 $445,596
Ice Arena Improvements 44‐990‐574037 $0 $22,030 $0 $0 $22,030
Land Acquisition 42‐990‐574038 $0 $408 $0 $0 $408
McKay Greenway 42‐990‐574056 $0 $27,644 $0 $0 $27,644
Multipurpose Bldg. 43‐990‐574052 $0 $663 $0 $0 $663
Multipurpose Bldg. 44‐990‐574052 $5,456 $9,785 $1,000,000 $0 $1,015,242
N Jeff City Park Dev (Multi Bldg.) 43‐990‐574019 $0 $9,453 $0 $0 $9,453
North Jefferson City Recreational Impr. 44‐990‐574019 $0 $0 $0 $20,000 $20,000
Neighborhood Parks 42‐990‐574020 $97,934 $10,312 $0 $0 $108,246
Oak Hills Golf Course Clubhouse Impr 42‐990‐574001 $35,177 $7,671 $0 $0 $42,848
Oak Hills Improvements 44‐990‐574001 $14,950 $38 $30,000 $14,000 $58,988
Parks Facilities Rehab 44‐990‐574027 $0 $13,133 $0 $30,000 $43,133
Parks Small Projects (Springbrook) 42‐990‐574026 $7,825 $0 $0 $0 $7,825
248
Project Description Project Number Prior Yrs.
FY14
Projected FY15 Funding
Future
Years Total Funding
Parks Small Projects 44‐990‐574026 $0 $12,632 $0 $100,000 $112,632
Playground & Lighting 43‐990‐574039 $0 $21,835 $0 $0 $21,835
Road and Parking Improvements 44‐990‐574040 $0 $0 $0 $60,000 $60,000
Riverfront Park 41‐990‐574018 $22,476 $0 $0 $0 $22,476
Riverfront Park Development 40‐990‐574018 $194,128 $0 $0 $0 $194,128
Public Safety:
Police
Building Renovations 44‐990‐575010 $0 $0 $109,000 $0 $109,000
Phone and Radio Upgrades 44‐990‐575014 $0 $0 $400,000 $0 $400,000
Police Field Opr Equip 43‐990‐575009 $0 $178,694 $0 $0 $178,694
Police Field Opr Equip 44‐990‐575009 $0 $0 $30,000 $290,000 $320,000
SWAT Vehicle(5) 44‐990‐575013 $0 $245,197 $0 $0 $245,197
Fire
Fire Station Facility 43‐990‐575003 $728,523 $21,552 $0 $0 $750,075
Cherry Creek Station #3 44‐990‐575001 $446,490 $1,449,940 $0 $0 $1,896,430
Fire Apparatus 44‐990‐575004 $0 $373,075 $375,000 $750,000 $1,498,075
Fire Equipment Replacement 44‐990‐575002 $0 $11,449 $37,500 $75,000 $123,949
Street & Stormwater:
Annexation 42‐990‐578056 $0 $5,377 $0 $0 $5,377
Broadway & Vineyard Sq NIP 43‐990‐577106 $120,836 $0 $0 $0 $120,836
Clay Street 43‐990‐577045 $0 $21,878 $0 $0 $21,878
Dunklin St. Crosswalk 44‐990‐577051 $0 $10,900 $0 $0 $10,900
E. McCarty Project 43‐990‐577107 $0 $33,816 $0 $0 $33,816
Edgewood Dr. Traffic Study 43‐990‐577048 $0 $47,984 $0 $0 $47,984
Ellis Blvd Sidewalks 44‐990‐577041 $275,738 $14,769 $0 $0 $290,507
Frog Hollow 44‐990‐577033 $0 $602,987 $0 $0 $602,987
Frog Hollow Road and Bridges 43‐990‐577107 $235,097 $0 $0 $0 $235,097
Lafayette 44‐990‐577037 $0 $791,861 $0 $0 $791,861
Lafayette St ‐ McCarty to Miller 44‐990‐577049 $0 $140,400 $0 $0 $140,400
McCarty St. Rail Crossing 43‐990‐578074 $0 $117 $0 $0 $117
McCarty St. Rail Crossing 44‐990‐578074 $0 $7,747 $0 $0 $7,747
Misc. Neighborhood Improvements 43‐990‐576007 $310,372 $0 $0 $0 $310,372
Misc. Neighborhood Improvements 44‐990‐576007 $241,640 ($6,763) $350,000 $1,050,000 $1,634,877
Misc. Neighborhood Improvements 44‐990‐577106 $0 $5,328 $0 $0 $5,328
Mo Blvd Sidewalks 44‐990‐577042 $0 $26,384 $0 $0 $26,384
Moreland Ave NIP 43‐990‐577043 $156,103 $0 $0 $0 $156,103
Moreland Ave NIP 44‐990‐577043 $32,248 $9,604 $0 $0 $41,852
Morris Pkg‐Sewer Line 43‐990‐577047 $0 $13,571 $0 $0 $13,571
MSP Interchange 44‐990‐577050 $0 $500,000 $0 $0 $500,000
MSP 44‐990‐577035 $0 $728,426 $0 $200,000 $928,426
Old Town Projects 44‐990‐577038 $0 $0 $0 $300,000 $300,000
249
Project Description Project Number Prior Yrs.
FY14
Projected FY15 Funding
Future
Years Total Funding
Schellridge Stmwtr & Vari Swrs 44‐990‐576010 $0 $199,011 $0 $0 $199,011
Stadium/Jefferson (9) 44‐990‐577036 $0 $20,574 $1,000,000 $1,075,000 $2,095,574
Stadium/Monroe 44‐990‐577053 $0 $23,220 $0 $0 $23,220
Street Resurfacing (10) 44‐990‐577031 $0 $1,234,838 $1,200,000 $2,000,000 $4,434,838
Water Street @ Lohmans Landing 43‐990‐577044 $2,000 $31,487 $0 $0 $33,487
Information Technology:
GIS Aerial Photography 44‐990‐578051 $0 $0 $50,000 $0 $50,000
Computer Network Equipment 44‐990‐578051 $0 $62,241 $100,000 $100,000 $262,241
Software 44‐990‐578051 $0 $0 $10,000 $100,000 $110,000
Software 43‐990‐578051 $0 $9,015 $0 $0 $9,015
Information Tech.(Springbrook Software) 42‐990‐578051 $291,427 $13,064 $0 $0 $304,491
Other:
ALPLA Incentive 43‐990‐578073 $0 $50,000 $0 $0 $50,000
St. Mary's Assurance 43‐990‐578072 $0 $155,400 $0 $0 $155,400
Transfer to TIF Fund 44‐700‐590050 $0 $756 $0 $0 $756
Transfer to Sales Tax Fund 44 43‐700‐590035 $0 $698,999 $0 $0 $698,999
Transit Matching 43‐990‐590070 $0 $112,266 $0 $0 $112,266
Transit Matching 44‐990‐590070 $0 $0 $0 $400,000 $400,000
Airport Matching 43‐990‐590075 $0 $48,906 $0 $0 $48,906
Airport Matching 44‐990‐590075 $0 $0 $0 $200,000 $200,000
TAP Grant 44‐990‐577052 $0 $10,410 $0 $0 $10,410
Total $3,218,420 $8,137,144 $4,691,500 $7,129,000 $23,176,065
The following pages display a few examples of the completed major projects and upcoming
major projects with a brief description and explanation of the rationale for each.
Project Name: Greenway Acqstn & Development 44‐990‐574003
Project Type: Parks and Recreation
Description: This funding is for the continued implementation of the Long Range Greenway Master
Plan adopted in 2007. The $365,000 is not earmarked for a specific project at this point, but will be
utilized as opportunities arise to leverage grants, donations, and other funding to maximize trail
extensions.
Project Rationale: This project was identified to increase the use of the Greenway System.
250
Estimated Impact on Operating Budget: Continued routine maintenance costs are provided in
the Department’s annual operating budget.
Project Name: Multipurpose Building 44‐990‐574052
Project Type: Parks and Recreation
Description: The $1,000,000 is the continuation of a long term capital accumulation plan
coupled with other sources of funding to enable construction of an indoor recreation
center. Partnerships and other supplemental funding sources are being explored to enable
completion of the project in the next 2‐5 years.
Project Rationale: It is expected the proposed facility would bring to the area tourism and
added economic benefits.
Estimated Impact on Operating Budget: Will not be determined until there are more definite
plans approved for the facility.
Project Name: Parks Small Projects 44‐990‐574026
Project Type: Parks and Recreation
Description: This funding is to address non‐building related repairs, improvements, and
replacements to such items as water and sewer lines, failed septic systems, storm water
drainage structures and piping, playgrounds, sidewalks, trails, signage, landscape areas, lake
251
and pond dams and irrigation systems. Specific work is selected based on public safety, level of
usage, visibility, availability of manpower, and minimization of long term expenditures.
Project Rationale: Small Parks Projects 44‐990‐574026 are designed to extend the life and
increase the use of the facilities.
Estimated Impact on Operating Budget: Continued routine maintenance costs are provided in
the Department’s annual operating budget.
Project Name: Phone and Radio Upgrade 44‐990‐575014
Project Type: Police Department
Description: The City will be purchasing new dispatching phone and radio
equipment/technology to replace the City’s outdated system.
Project Rationale: This project was identified as a result of the vendor that supported the 9‐1‐1
system no longer supporting the current system.
Estimated Impact on Operating Budget: The impact on the operating budget is not known at
this time. This is a factor that will be considered when purchasing the new system.
Project Name: Fire Station Facility 43‐990‐575003 & Cherry Creek Station#3 44‐990‐575001 ‐
COMPLETED
Project Type: Fire Department
252
Description: This project represents cost of new a station.
Project Rationale: This project was identified to address the extensive growth in the west half
of the City of Jefferson. The new facility will allow for rapid response times to older subdivisions
North and East of Dix Road and West Main Street as well as the newly developed areas of the
Route 179 corridor. With the new station, the residents of the City on the West side will see
improved Fire, Rescue, and EMS Services.
Estimated Impact on Operating Budget: The old facility is being closed; therefore, the City
does not anticipate a significant increase in operating costs.
Project Name: Fire Equipment Apparatus 44‐990‐575004
Project Type: Fire Department
Description: The cost to continue the lease of seven fire trucks
Project Rationale: The City felt there were many advantages to leasing the seven fire trucks:
level cost budgeting (fixed amount every year), consistent operational platform, fleet capability,
meeting new technology/safety standards, and maintenance uniformity. The City is in the
seventh year of a ten year lease, which is also the national standard for apparatus replacement.
Estimated Impact on Operating Budget: The impact on the operating budget is cost neutral.
The cost to operate the seven fire trucks would not be different if leased or purchased.
253
Project Name: Frog Hollow Road 44‐990‐577033 and 43‐990‐577107‐ COMPLETED FY14
Project Type: Public Works
Description: This project realigned Frog Hollow Road and included the replacement of two
bridges on Frog Hollow Road as well as the removal of the existing bridge with a connection of
the Frog Hollow Road to Creek Trail Drive.
Project Rationale: This project was identified in the City’s Thoroughfare Plan as a needed
improvement. Originally the project was to replace two bridges on Frog Hollow Road that were
structurally deficient. An analysis revealed it would be more economical to realign the road and
construct two new bridges. Cole County, Missouri agreed to pay for half of the cost incurred
for this project.
Estimated Impact on Operating Budget: The project will not have an impact on the operating
budget.
254
Project Name: Lafayette 44‐990‐577037 and 44‐990‐577049 –COMPLETED FY14
Project Type: Public Works
Description: Project 44‐990‐577037 updated the Lafayette Street and Dunklin Street
intersection to address the anticipated increased traffic flow resulting from the Hwy. 50 and
Lafayette improvements. The Hwy. 50 and Lafayette Interchange will improve access to the
Missouri State Penitentiary Tourist Site, Lincoln University, and the Jefferson City High School as
well as the down town area when approaching the City from Hwy. 50 East. Project 44‐990‐
577049 connected the Lafayette St. – McCarty to Miller Street that was not included in the
Lafayette and MSP Interchange projects.
Project Rationale: This project was identified in the City’s Thoroughfare Plan as a needed
improvement with the planned Hwy. 50 and Lafayette Interchange. Cole County, Missouri
agreed to fund half of the cost associated with Project 44‐990‐577037, Dunklin and Lafayette
Intersection. Project 44‐990‐577049 was completed to ensure all streets in the area were
updated, allowing more efficiency in street maintenance in that area.
Estimated Impact on Operating Budget: No impact on the operating budget in the short term
with the streets being updated. In the future normal street maintenance will occur as with any
aging street surface.
Overview of Lafayette Intersection and Interchange.
255
Project Name: Misc. Neighborhood Improvements 43‐990‐576007 and 44‐990‐576007
Project Type: Public Works
Description: The cost incurred during FY14 was to repair two culverts that was the cause of a
road collapse. The FY15 and future years dollar amounts are allocated based on the needs
identified in the City’s Stormwater and Sewer System Plan. This plan is revised as needs arise
and priorities are revaluated.
Project Rationale: This project was identified in the City’s Stormwater and Sewer System Plan
as a needed improvement.
Estimated Impact on Operating Budget: No negative impact on the operating budget in the
short term. The culverts repaired in FY14 may have resulted in lower operating costs as a result
of not having to perform small repairs as issues arise. In the future normal maintenance cost
will occur as with any aging system.
Project Name: Missouri State Penitentiary 44‐990‐577050 and 44‐990‐577035
Project Type: Public Works
Description: The City committed fiscally to assist in the mold removal of the Missouri State
Penitentiary Tourist Site and to provide lighting to enhance the Lafayette Interchange projects.
Project Rationale: The Missouri State Penitentiary is a popular tourist site for the City. The City
approved committing funds to the mold removal due to the additional money brought into the
City by the tourists that come to the City of Jefferson to visit this tourism site.
Estimated Impact on Operating Budget: The funds committed to the removal of the mold
were a one‐time expense resulting with no future impact on the operating budget. The
installation of additional lighting will result in no expected fiscal impact on the operating
budget. The Missouri Department of Transportation will accept the responsibility of the
ongoing costs associated with the installation of the lighting.
256
Project Name: Old Town Projects 44‐990‐577038
Project Type: Public Works
Description: To address traffic changes that will be required with the completion of the Capital
Regional Medical Center expansion.
Project Rationale: This project was identified in the City’s Thoroughfare Plan as a “needed
improvement” with the expansion of the Capital Regional Medical Center.
257
Estimated Impact on Operating Budget: No impact on the operating budget in the short term
with the streets being updated. In the future normal street maintenance will occur as with any
aging street surface.
Project Name: Schellridge Stormwater and Various Sewers 44‐990‐576010 ‐COMPLETED
Project Type: Public Works
Description: This project included construction of a storm water drainage system in
Schellridge at Jaycee Drive, Old Gibler Road and the 90 degree corner. The project included
sewer repairs in six locations including Rosevalley and Darlene.
Project Rationale: The completion of the project will prevent flooding issues and pavement
deterioration as a result of failing system.
Estimated Impact on Operating Budget: No negative impact on the operating budget in the
short term. The repairs may have resulted in lower operating costs as a result of not having to
perform small repairs as issues arise. In the future normal maintenance costs will occur as with
any aging system.
258
Project Name: Stadium/Jefferson 44‐990‐577036
Project Type: Public Works
Description: This project will address traffic changes that will be required with the completion
of the Capital Regional Medical Center expansion. There will be two phases. FY15 will address
the traffic issues at Monroe Street and Stadium Blvd. FY16 will address the backup traffic issues
with the HWY54 exit at the Stadium Blvd. and Jefferson Street locations.
Project Rationale: This project was identified in the City’s Thoroughfare Plan as a needed
improvement. The project will provide more efficient flow of traffic during the peak traffic flow
periods.
Estimated Impact on Operating Budget: No impact on the operating budget in the short term
with the streets being updated. In the future normal street maintenance will occur as with any
aging street surface.
FY15 Monroe /Stadium Phase
259
FY16 Hwy54 and Stadium and Jefferson Phase
Project Name: Street Resurfacing 44‐990‐577031
Project Type: Public Works
Description: Ongoing street resurfacing projects will be completed as identified in the City’s
Street Resurfacing Plan.
Project Rationale: Street resurfacing is an on‐going effort. Street resurfacing can reduce on‐
going repair and maintenance costs as well provide safer roads.
Estimated Impact on Operating Budget: No impact on the operating budget in the short term
with the streets resurfaced. In the future normal street maintenance will occur as with any
aging street surface.
260
SECTION 9: Special Revenue Funds Budget
Special Revenue Funds account for specific revenue sources that are legally restricted to
expenditures for particular purposes.
The City operates seven Special Revenue Funds:
Department of Parks, Recreation, and Forestry
JC Veterans Plaza Trust Fund
Police Training Fund
Lodging Tax Fund
City Hall Trust Fund
USS Jefferson City Submarine Trust
Woodland Cemetery Trust Fund
This section includes fund balance projections for each fund. The fiscal data used for FY14 is
unaudited fiscal data. All projections were prepared with the best information available at
the time of the preparation of the projection. As new information becomes available and
various assumptions and budget levels change or are evaluated the fund balance projections
will change.
261
Department of Parks, Recreation, and Forestry
Department Overview
It is the mission and responsibility of the City of Jefferson Parks and Recreation Commission and
the Staff of the Department of Parks, Recreation and Forestry to improve the quality of life for
residents of the Jefferson City area by providing for the diverse leisure, recreation, community,
forestry and open space management and preservation needs of present and future
generations. The Commission and Department strive to acquire, manage, preserve and improve
a quality system of parklands, open space greenways and recreation facilities, to develop and
supervise a broad program of quality education and recreational activities for all ages.
The Department of Parks, Recreation, and Forestry reports to the Jefferson City Parks and
Recreation Commission. The Commission is charged with the operation, management,
supervision, and control and use of the City’s parks and recreation facilities.
The Department is divided into three major Divisions. They are the Park Resources and Forestry
Division, Recreation Facilities and Special Services Division, and General Recreation and Support
Services Division.
The Park Resources and Forestry Division is responsible for the care, maintenance, and
conservation of all facilities and park grounds year-around.
262
The Recreation Facilities and Special Services Division is responsible for programs and activities
at recreation facilities which include the Washington Park Ice Arena, Memorial Park Family
Aquatic Center, and the Ellis Porter/Riverside Pool. This Division also runs all of the summer day
camps programs that the Department offers during the summer months. In addition this
Division runs the special population programs, the leisure classes, and handles the public
relations component of the Department.
The General Recreation and Support Services Division is responsible for the daily operation of
the Oak Hills Golf Center, programming and activities for all adult and youth sport programs,
and supports the administrative functions for the entire Department. All business operations
are managed by this Division which include activity registrations, facility reservations, special
event and amusement park ticket sales, accounts payable, and general customer service for the
Department and City.
In the summer months the Department hires 250-300 seasonal workers to assist the
Department with the work load increase.
263
Goals & Objectives - including, but not limited to the following:
GOAL – Continue implementation and adjustments to the Parks and Recreation Long Range
Stewardship Plan.
OBJECTIVE: To ensure quality and affordable recreational opportunities for residents of the
Jefferson City area.
GOAL – Develop park improvements priority listing for extension of the City-wide
Improvements sales tax renewal vote.
OBJECTIVE: To ensure preservation of the City parks for present and future generations.
GOAL – Continue the planning process for a Multipurpose Building including funding, site
evaluations, and building design.
OBJECTIVE: To provide a quality recreational facility for the guests and residents of the
Jefferson City area.
OBJECTIVE: To attract more visitors to the City with the expectation an increase of visitors
would generate increased revenues for the City.
GOAL – Continue implementation of the Oak Hills Golf Center Master Plan by completing
design and initiating improvements to Hole #9.
OBJECTIVE: To provide a high quality golf course for the guests of the City and the residents of
the Jefferson City area.
GOAL – Continue planning and exploration of partnerships to access Adrian’s Island along the
Jefferson City Riverfront.
OBJECTIVE: To ensure the public is offered diverse recreational opportunities.
GOAL – Incorporate enhanced program evaluation and public feedback.
OBJECTIVE: To ensure the Department offers the recreational opportunities that meet the
needs of the guests of the City and the residents of the Jefferson City area.
GOAL – Provide routine park maintenance and improvements.
OBJECTIVE: To ensure the City’s parks are safe and accessible.
264
GOAL – Provide routine building maintenance as well as building rehabilitation and
stabilization of aging buildings.
OBJECTIVE: To ensure safety and accessibility of the buildings located at the City parks.
GOAL – Work in a collaborative manner with partners throughout the community to enhance
programs, special events, and facilities.
OBJECTIVE: To ensure the Department offers the recreational opportunities that meet the
needs of the guests of the City and the residents of the Jefferson City area.
265
Significant Changes/Initiatives
The Department has been active with numerous projects throughout the City that create
quality recreational opportunities for the residents and guests of the City. Some of the projects
completed this year include: water slide restoration at the Memorial Pool location, Washington
Park Ice Area roof replacement, baseball/softball field improvements, and neighborhood park
improvements. The Department plans to continue playground replacement in FY15.
The Department is currently in the planning stages for a multi-purpose field house recreation
center. Money is being accumulated and held in reserve to fund construction of the building.
Future budget projections also include the cost of subsidizing the operation and maintenance of
the building when completed. Currently the Department rents gymnasium space from other
schools, churches, and other entities in which to conduct programs for local residents, but
limited access is negatively impacting the number and variety of programs which can be
offered. Having a multipurpose building operated by the City would greatly enhance programs
for residents as well as increase the number of tournaments and special events which would
attract visitors to the City. It is anticipated that the number of out of town visitors will generate
increased revenue for the City through the sales tax and lodging tax.
Budget Summary
Department of Parks, Recreation, and Forestry By Revenue Category
Revenues
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14
Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Sales & Use Tax $4,662,755 $4,638,464 $4,874,018 $4,546,144 ($92,320) -1.99%
Property Taxes $0 $0 $13 $0 $0 0.00%
Intergovernmental $143,025 $0 $105,895 $0 $0 0.00%
Charges for Services $1,729,188 $1,628,295 $1,855,471 $1,676,970 $48,675 2.99%
Other Operating Revenues $93,175 $36,700 $46,080 $36,350 ($350) -0.95%
Interest Income $128,321 $98,000 $129,407 $120,000 $22,000 22.45%
Other Non-Operating Revenue $19,613 $4,000 $20,626 $4,000 $0 0.00%
Carry Over Surplus $0 $420,000 $0 $306,133 ($113,867) -27.11%
Totals $6,776,077 $6,825,459 $7,031,509 $6,689,597 ($135,862) -1.99%
266
The Charges for Services category shows an increase from FY14 to FY15. A review of the FY15
budgeted revenues for the Department shows an increase from FY14 to FY15. This is a result of
the Department reviewing the rate structure for the programs offered and adjusting the rates
when required and when appropriate estimating an increase in participants.
The change in the Carry Over Surplus category is the result of estimating the amount the
Department will be transferring to the Department’s fund balance.
The staffing levels for the Department have not changed from FY14 to FY15 and are not
expected to change in the future. The performance measures will report the FTE needed
annually to support the programs or services. The Department’s budget analysis will not break
out job titles for each budget. The Department assigns tasks/personnel based on need for a
program and/or service and the availability of personnel. This report will not be providing an
analysis of the job title for each program or service because of that reason.
Full Time Equivalents (FTE)
Job Title
Budget
FY13
Budget
FY14
Adopted
FY15
Difference
Budget
FY14 and
FY15
Director of Parks & Recreation 1 1 1 0
Deputy Director of Parks & Recreation 0 1 1 0
Recreation Facilities Division Director 1 1 1 0
General Rec Services Div Director 1 1 1 0
Park Resources Division Director 1 1 1 0
Parks and Landscape Planner 1 1 1 0
Recreation Program Supervisor 5 5 5 0
Recreation Program Specialist 2 2 2 0
Parks Resource Supervisor 3 3 3 0
Planner 1 1 1 0
Electrician 1 1 1 0
Mechanic 2 2 2 0
Administrative Assistant 1 1 1 0
Fiscal Affairs Technician 1 1 1 0
Parks Maintenance Crew Leader 4 4 4 0
Parks Maintenance: Worker, Trainee, Senior 19 19 19 0
Administrative Technician 1 1 1 0
Customer Service Rep 1 1 1 0
PT-Benefits - Golf Course Clubhouse 1 1 1 0
Part Maintenance 1 1 1 0
Recreation 0 0 0 0
Athletic Field Maintenance Assistant 1 1 1 0
Part-time Office Assistant 0 0 0 0
267
Full Time Equivalents (FTE) Difference
Budget Budget Adopted
Budget
FY14 and
Job Title FY13 FY14 FY15 FY15
Ice Arena 49 49 49 0
Golf Course Clubhouse 17 17 17 0
Memorial Swimming Pool 45 45 45 0
Ellis-Porter Swimming Pool 30 30 30 0
Park Maintenance 16 16 16 0
Recreation 153 153 153 0
Total Full time 46 47 47 0
Total Part time 313 313 313 0
Department of Parks, Recreation, and Forestry Expenses By Program and Services
A review of the FY15 budgeted expenditures by program reveal the Capital Purchases and
Capital Projects both show a significant change. This is a result of a decrease in expenditures
for planned projects in FY15.
Department of Parks, Recreation, and Forestry Expense By Program and Services
Program
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14
Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Parks & Rec - Administration $661,124 $778,616 $687,242 $800,575 $21,959 2.82%
Ice Arena $645,235 $461,624 $565,601 $499,487 $37,863 8.20%
Golf Course $753,474 $863,900 $793,303 $821,230 ($42,670) -4.94%
Memorial Pool $358,127 $304,969 $304,542 $291,137 ($13,832) -4.54%
Ellis Porter Pool $165,540 $176,146 $188,186 $180,344 $4,198 2.38%
Parks Maintenance $1,960,676 $2,461,556 $1,903,020 $2,630,167 $168,611 6.85%
Recreation Programs $1,240,806 $1,113,448 $1,262,699 $1,114,657 $1,209 0.11%
Transfers & Subsidies $841 $2,000 $758 $2,000 $0 0.00%
Capital Purchases $62,018 $243,200 $147,004 $50,000 ($193,200) -79.44%
Capital Projects $148,397 $420,000 $176,900 $300,000 ($120,000) -28.57%
Totals $5,996,238 $6,825,459 $6,029,257 $6,689,597 ($135,862) -1.99%
268
Department of Parks, Recreation, and Forestry By Expense Category
The expenses for the Department have not change significantly. The budgeting of expenses
within the Department has changed during the budget process. Below are the tables showing
the reallocation of budgeted dollars within the Department comparing the FY14 budget with
the FY15 budget. The direct revenue generated and the direct cost to operate is tracked
specifically for four budgeting units. Those four budgeting units are: Ice Arena, Golf Course,
Memorial Pool, and Ellis Porter Pool. It is not expected the four units will report a positive net
income. The Department tracks the revenue and direct expenses for each in an effort to
evaluate the units and to be accountable for the cost of each.
Expenses
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14
Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Personnel Services $3,666,728 $3,873,145 $3,650,213 $3,925,952 $52,807 1.36%
Materials & Supplies $639,999 $713,125 $646,103 $678,850 ($34,275) -4.81%
Contractual Services $433,255 $472,009 $451,609 $484,688 $12,679 2.69%
Utilities $316,907 $306,610 $310,494 $317,055 $10,445 3.41%
Repairs & Maintenance $356,665 $414,110 $341,648 $448,652 $34,542 8.34%
Capital Purchases $433,446 $624,460 $451,532 $532,400 ($92,060) -14.74%
Capital Projects $148,397 $420,000 $176,900 $300,000 ($120,000) -28.57%
Transfers Out $841 $2,000 $758 $2,000 $0 0.00%
Totals $5,996,238 $6,825,459 $6,029,257 $6,689,597 ($135,862) -1.99%
269
Administration –
Personnel
Services
53.639%
Materials &
Supplies
0.493%
Contractual
Services
42.475%
Utilities
0.063%
Repairs &
Maintenance
0.843%
Capital
Purchases
2.487%
Expenses By Account Classification - FY15
Parks & Recreation-Admin
Council Adopted Budget
270
Expenses
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Administration
Personnel Services $346,043 $420,817 $355,606 $429,417 $8,600 2.04%
Materials & Supplies $3,784 $8,800 $6,308 $3,950 ($4,850) -55.11%
Contractual Services $306,153 $320,539 $317,947 $340,048 $19,509 6.09%
Utilities $612 $500 $615 $500 $0 0.00%
Repairs & Maintenance $3,478 $5,250 $3,434 $6,750 $1,500 28.57%
Capital Purchases $1,054 $22,710 $3,332 $19,910 ($2,800) -12.33%
Total $661,124 $778,616 $687,242 $800,575 $21,959 2.82%
271
Performance Measures –Department of Parks, Recreation, and Forestry - Administration
Purpose: Contribute to the quality of life by fostering personal development and enjoyment by providing organizational
leadership and assuring quality customer services.
Performance Measures – Department of Parks, Recreation,
and Forestry - Administration
2013 2014 2015
Outcome Measures Actual Goal/Actual Goal
1. Percent of Commission members rating department director’s performance as
“good” or better.
100% n/a/n/a 85%
2. Percentage of outcome measures of department divisions achieved or
showing satisfactory progress.
n/a
n/a/n/a 90%
Efficiency/Effectiveness Indicators Actual Actual Projected
1. Percentage of growth in number of new households/family members in
RecTrac customer database. (HH-Household, F-Family Member)
n/a 6.9% HH
6.4% F
4% HH
3% F
2. Percentage of growth in new Facebook friends. n/a 71% 25%
3. Percentage of growth in new Friends of the Parks. n/a n/a 20%
4. Percent of member attendance at Parks and Recreation Commission meetings. 85% 89% 100%
5. Percent of program and facility cost recovery from user fees as measured by
annual Enterprise Operations report.
48.64% 53.57% 50%
6. Percent of actual expenditures under amended budget. 42.67% 45.34% 40%
7. Percent of program registrations conducted online as measured by RecTrac
system reports.
21.73% 22.48% 25%
8. Percent of survey respondents who indicated registration process was easy
and convenient with a rating of strongly agree or agree .
n/a n/a 85%
Workload/Service Level Indicators Actual Actual Projected
1. Number of full-time positions authorized (Regular). 3 4 4
2. Number of full-time positions authorized (Seasonal). 155 155 155
3. Total department budget. $669,884.00 $778,616.00 $800,575.00
4. Number of Parks and Recreation Commission and Advisory Committee
meetings within fiscal year.
21 24 24
272
Performance Measures –Department of Parks, Recreation, and Forestry - Administration
Purpose: Contribute to the quality of life by fostering personal development and enjoyment by providing organizational
leadership and assuring quality customer services.
NOTE: “n/a” indicates this is the first year of the performance measure
Workload/Service Level Indicators (continued) Actual Actual Projected
5. Total number of facility and program participations as measured by the annual
department Enterprise Operations Report.
461,021 481,671 465,000
6. Total number of activity registration transactions as measured by the RecTrac
General Ledger Summary Distribution Report.
12,081 12,203 12,750
7. Total number of facility/rental reservation transactions as measured by the
RecTrac General Ledger Summary Distribution Report.
4,529 4,741 4,500
8. Total number of households/family members in RecTrac customer database. 24,751/
48,587
26,593/
51,890
27,000/
52,950
9. Total number of Facebook friends. 1,799 2,540 3,000
10. Total number of Friends of the Parks. n/a 679 775
273
Ice Arena
Expenses
Ice Arena
Personnel
Materials &
Contractua
Utilities
Repairs &
Capital Pur
Total
a –
Services
& Supplies
al Services
Maintenance
rchases
Contractua
Services
3.195%
M
Actu
FY1
$352,
$84,7
$11,
$101,
$46,9
$48,
$645,
l
Utilities
20.891%
Repairs &
Maintenance
10.881%
Expense
Pa
ual
13
Bu
FY
,282 $21
769 $79
213 $15
,744 $99
944 $33
283 $18
,235 $46
Materia
Suppli
15.886
es By Acco
arks & Re
Council A
udget
Y14
Pro
F
14,784 $32
9,500 $6
5,580 $1
9,810 $10
3,300 $4
8,650 $2
61,624 $56
als &
ies
6%
Capital
Purchases
4.228%
ount Clas
ecreation‐
Adopted
ojected
FY14
Ad
F
22,846 $22
7,442 $7
2,593 $1
01,569 $10
0,198 $5
0,953 $2
65,601 $49
Pe
S
44
ssification
‐Ice Aren
Budget
dopted
FY15
FY1
FY
24,367
79,350
15,950
04,350
54,350
21,120
99,487
ersonnel
Services
4.919%
n ‐FY15
na
Difference
14 Budget and
Y15 Adopted
Amount
$9,583
($150)
$370
$4,540
$21,050
$2,470
$37,863
% of Change
FY14 Budget
and FY15
Adopted
Amount
4.46%
‐0.19%
2.37%
4.55%
63.21%
13.24%
8.20%
t
274
Summary
Revenues
Ice Arena
Charges f
Net Incom
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negative
opportun
y of Ice Aren
for Services
e
artment trac
net income
nity, a net pr
na Revenue
cks the direc
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rofit is not a
Actual
FY13
$359,911
($285,324)
ct expenses a
son. The pur
lways the re
Budget
FY14
$344,425
($117,199)
associated w
rpose of the
esult when p
Projected
FY14
$385,350
($180,251)
with operatin
Ice Arena is
providing a re
Adopted
FY15
$336,050
($163,437)
ng Ice Arena
s to provide
ecreational
Difference
FY14
Budget
and FY15
Adopted
Amount
%
F
($8,375)
a. The result
a recreation
opportunity
% of Change
FY14 Budget
and FY15
Adopted
Amount
‐2.43%
is a
nal
y.
275
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t
ac
t
i
v
i
t
y
ev
a
l
u
a
t
i
o
n
s
.
n/
a
n/
a
/
n
/
a
75%
2.
Pe
r
c
e
n
t
a
g
e
of
su
r
v
e
y
re
s
p
o
n
d
e
n
t
s
ra
t
i
n
g
th
e
i
r
en
j
o
y
m
e
n
t
of
sk
a
t
i
n
g
le
s
s
o
n
s
as
“s
a
t
i
s
f
i
e
d
”
or
be
t
t
e
r
ba
s
e
d
on
po
s
t
ac
t
i
v
i
t
y
ev
a
l
u
a
t
i
o
n
s
.
n/
a
n/
a
/
n
/
a
75%
3.
Pe
r
c
e
n
t
a
g
e
of
su
r
v
e
y
re
s
p
o
n
d
e
n
t
s
ra
t
i
n
g
th
e
fa
c
i
l
i
t
y
sa
f
e
t
y
an
d
cl
e
a
n
l
i
n
e
s
s
as
“s
a
t
i
s
f
i
e
d
”
or
be
t
t
e
r
ba
s
e
d
on
po
s
t
ac
t
i
v
i
t
y
ev
a
l
u
a
t
i
o
n
s
.
n/
a
n/
a
/
n
/
a
75%
Ef
f
i
c
i
e
n
c
y
/
E
f
f
e
c
t
i
v
e
n
e
s
s
In
d
i
c
a
t
o
r
s
Ac
t
u
a
l
Ac
t
u
a
l
Projected
1.
Pe
r
c
e
n
t
a
g
e
of
pr
o
g
r
a
m
an
d
fa
c
i
l
i
t
y
co
s
t
re
c
o
v
e
r
y
fr
o
m
us
e
r
fe
e
s
as
me
a
s
u
r
e
d
by
an
n
u
a
l
En
t
e
r
p
r
i
s
e
Op
e
r
a
t
i
o
n
s
Re
p
o
r
t
.
55
.
7
8
%
69
%
70%
2.
Se
a
s
o
n
a
l
av
e
r
a
g
e
pe
r
c
e
n
t
a
g
e
of
Ic
e
Ti
m
e
ut
i
l
i
z
e
d
in
24
‐ho
u
r
da
y
.
75
%
75
%
80%
3.
Pe
r
c
e
n
t
a
g
e
of
da
y
s
op
e
n
in
op
e
r
a
t
i
n
g
se
a
s
o
n
.
99
.
6
%
99
.
4
%
100%
Wo
r
k
l
o
a
d
/
S
e
r
v
i
c
e
Le
v
e
l
In
d
i
c
a
t
o
r
s
Ac
t
u
a
l
Ac
t
u
a
l
Projected
1.
Nu
m
b
e
r
of
fu
l
l
‐ti
m
e
po
s
i
t
i
o
n
s
au
t
h
o
r
i
z
e
d
(R
e
g
u
l
a
r
)
.
1.
8
5
1.
8
5
1.85
2.
Nu
m
b
e
r
of
fu
l
l
‐ti
m
e
po
s
i
t
i
o
n
s
au
t
h
o
r
i
z
e
d
(S
e
a
s
o
n
a
l
)
.
22
22
22
3.
To
t
a
l
de
p
a
r
t
m
e
n
t
bu
d
g
e
t
.
$5
2
0
,
6
7
6
.
0
0
$4
6
1
,
6
2
4
.
0
0
$499,487.00
4.
Nu
m
b
e
r
of
pa
r
t
i
c
i
p
a
t
i
o
n
s
in
sk
a
t
i
n
g
le
s
s
o
n
s
.
7,
6
9
8
8,
3
5
9
8,000
5.
Nu
m
b
e
r
of
pa
r
t
i
c
i
p
a
t
i
o
n
s
in
pu
b
l
i
c
sk
a
t
i
n
g
se
s
s
i
o
n
s
.
23
,
8
2
2
22
,
6
4
3
25,000
6.
Nu
m
b
e
r
of
pa
r
t
i
c
i
p
a
t
i
o
n
s
in
ic
e
sp
o
r
t
s
.
5,
2
9
9
7,
6
4
9
5,500
7.
Nu
m
b
e
r
of
pa
r
t
i
c
i
p
a
t
i
o
n
s
in
sp
e
c
i
a
l
ev
e
n
t
s
.
5,
9
1
3
11
,
1
7
2
6,100
8.
Nu
m
b
e
r
of
pa
r
t
i
c
i
p
a
t
i
o
n
s
in
re
n
t
a
l
s
.
10
,
4
0
9
8,
9
2
4
11,000
9.
To
t
a
l
nu
m
b
e
r
of
pa
r
t
i
c
i
p
a
t
i
o
n
s
.
53
,
1
4
1
53
,
5
2
4
55,600
10
.
To
t
a
l
ho
u
r
s
of
op
e
r
a
t
i
o
n
.
4,
7
7
0
4,
9
3
2
4,968
11
.
To
t
a
l
ic
e
ti
m
e
ut
i
l
i
z
e
d
.
3,
5
7
8
3,
6
9
9
3,974
12
.
To
t
a
l
re
v
e
n
u
e
.
$3
5
9
,
9
1
1
.
0
0
$3
8
5
,
3
5
0
.
0
0
$336,050.00
13
.
To
t
a
l
ex
p
e
n
s
e
.
$6
4
5
,
2
3
5
.
0
0
$5
6
5
,
6
0
1
.
0
0
$499,457.00
27
6
Golf Cou
Expenses
Golf Cours
Personnel
Materials &
Contractua
Utilities
Repairs &
Capital Pur
Total
rse –
se
Services
& Supplies
al Services
Maintenance
rchases
Contractu
Services
0.980%
Re
Mai
6
Act
FY
$479
$138
$9,2
$21,
$44,
$61,
$753
Materials &
Supplies
17.790%
al
Utilities
2.983%
epairs &
ntenance
6.137%
Expense
Par
tual
Y13
B
9,359 $5
8,011 $1
299 $
,176 $2
,539 $4
,090 $9
3,474 $8
P
es By Acco
rks & Rec
Council A
udget
FY14
Pro
F
540,865 $4
148,500 $1
$8,490 $
24,485 $2
48,560 $3
93,000 $9
863,900 $7
Capital
Purchases
7.550%
ount Clas
creation‐G
Adopted
ojected
FY14
Ad
F
89,238 $53
38,855 $14
6,096 $8
23,020 $2
39,690 $5
96,404 $6
93,303 $82
Per
Se
64
ssification
Golf Cour
Budget
dopted
FY15
D
FY
a
A
30,190 (
46,100
8,040
24,500
50,400
62,000 (
21,230 (
rsonnel
ervices
4.560%
n ‐FY15
rse
Difference
Y14 Budget
and FY15
Adopted
Amount
($10,675)
($2,400)
($450)
$15
$1,840
($31,000)
($42,670)
% of Change
FY14 Budget
and FY15
Adopted
Amount
‐1.97%
‐1.62%
‐5.30%
0.06%
3.79%
‐33.33%
‐4.94%
277
Summary of Golf Course Revenue
Revenues
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14
Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Golf Course
Charges for Services $476,385 $434,750 $488,836 $464,825 $30,075 6.92%
Net Income (277,089) (429,150) (304,467) (356,405)
The Department tracks the direct expenses associated with operating Golf Course. The result is
a negative net income for the season. The purpose of the Golf Course is to provide a
recreational opportunity, a net profit is not always the result when providing a recreational
opportunity.
278
279
Performance Measures – Department of Parks, Recreation, and Forestry – Golf Course
Purpose: Contribute to the quality of life by fostering personal development and enjoyment by providing high quality public golf
facilities and programs.
NOTE: “n/a” indicates this is the first year of the performance measure
Performance Measures – Department of Parks, Recreation, and
Forestry – Golf Course
2013 2014 2015
Outcome Measures Actual Goal/Actual Goal
1. Percentage of survey respondents rating their enjoyment of the facility as
“satisfied” or better based on post activity evaluations.
n/a n/a/94% 85%
2. Percent of survey respondents rating overall course conditions as an 8, 9, or 10
(on scale of 1-10) based on post activity evaluations.
82% n/a/82% 85%
3. Percent of survey respondents rating overall golfing experience as “satisfied”
or better based on post activity evaluations.
90% n/a/95% 90%
Efficiency/Effectiveness Indicators Actual Actual Projected
1. Percentage of repeat tournaments. 56% 65% 65%
2. Percent of survey respondents rating staff as an 8, 9, or 10 (on scale of 1-10) as
being friendly/helpful based on post activity evaluations .
82%
90%
85%
3. Percentage of program/facility cost recovery from user fees as measured by
Annual Enterprise Operations Report.
63% 62% 67%
4. Percentage of days open in the operating season 78% 74% 80%
Workload/Service Level Indicators Actual Actual Projected
1. Number of full-time positions authorized (Regular). 8 8 8
2. Number of full-time positions authorized (Seasonal). 14 14 14
3. Total department budget. $837,330.00 $863,900.00 $821,230.00
4. Rounds played. 20,914 22,350 21,000
5. Tournament rounds. 1,937 2,195 1,950
6. Lessons participations. 1,249 1,434 1,000
7. Driving range sse. 4,831 4,736 5,000
8. Number of days open in operating season. 284/363 267/363 292/363
9. Number of tournaments and repeat tournaments. 13 out of 23 17 out of 26 17 out of 26
10. Total revenue. $476,385.00 $486,836.00 $464,825.00
11. Total expense. $753,473.00 $793,303.00 $821,230.00
280
Memoria
Expenses
Memorial
Personnel
Materials &
Contractua
Utilities
Repairs &
Capital Pur
Total
al Pool –
Pool
Services
& Supplies
al Services
Maintenance
rchases
Materials &
Supplies
22.876%
Contractu
Service
2.060%
Actual
FY13
$205,85
$55,97
$4,856
$39,549
$17,738
$34,150
$358,12
&
ual
s
%
Utilities
14.746%
Expense
Park
l
Budg
FY14
59 $145,0
5 $73,5
6 $6,00
9 $43,6
8 $23,5
0 $13,2
27 $304,9
Repairs &
Maintenance
7.969%
es By Acco
s & Recre
Council A
get
4
Projec
FY1
044 $176,
575 $63,5
00 $5,3
600 $36,8
500 $12,2
250 $10,3
969 $304,
Capi
Purch
3.36
ount Clas
eation‐M
Adopted
cted
14
Adopt
FY1
175 $142,6
571 $66,6
88 $6,00
831 $42,9
243 $23,2
334 $9,80
542 $291,1
Per
Se
48
ital
ases
6%
ssification
emorial P
Budget
ted
15
Diffe
FY14 Bu
FY15 A
Am
607 ($2
600 ($6
00
930 ($
200 ($
00 ($3
137 ($13
rsonnel
ervices
8.983%
n ‐FY15
Pool
erence
udget and
Adopted
mount
%
F
2,437)
6,975)
$0
$670)
$300)
3,450)
3,832)
% of Change
FY14 Budget
and FY15
Adopted
Amount
‐1.68%
‐9.48%
0.00%
‐1.54%
‐1.28%
‐26.04%
‐4.54%
281
Summary of Memorial Park Revenue
Revenues
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14
Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Memorial Pool
Charges for Services $185,715 $206,800 $220,571 $191,000 (15,800) ‐7.64%
Net Income (172,412) (98,169) (83,971) (100,137)
The Department tracks the direct expenses associated with operating the Memorial Park Pool.
The result is a negative net income for the season. The purpose of the pool is to provide a
recreational opportunity, a net profit is not always the result when providing a recreational
opportunity.
282
283
Pe
r
f
o
r
m
a
n
c
e
Me
a
s
u
r
e
s
– De
p
a
r
t
m
e
n
t
of
Pa
r
k
s
,
Re
c
r
e
a
t
i
o
n
,
an
d
Fo
r
e
s
t
r
y
– Me
m
o
r
i
a
l
Po
o
l
Pu
r
p
o
s
e
:
Co
n
t
r
i
b
u
t
e
to
th
e
qu
a
l
i
t
y
of
li
f
e
by
fo
s
t
e
r
i
n
g
pe
r
s
o
n
a
l
de
v
e
l
o
p
m
e
n
t
an
d
en
j
o
y
m
e
n
t
by
pr
o
v
i
d
i
n
g
high quality swimming
fa
c
i
l
i
t
i
e
s
an
d
pr
o
g
r
a
m
s
.
Pe
r
f
o
r
m
a
n
c
e
Me
a
s
u
r
e
s
– De
p
a
r
t
m
e
n
t
of
Pa
r
k
s
,
Re
c
r
e
a
t
i
o
n
,
an
d
Fo
r
e
s
t
r
y
– Me
m
o
r
i
a
l
Po
o
l
20
1
3
20
1
4
2015
Ou
t
c
o
m
e
Me
a
s
u
r
e
s
Ac
t
u
a
l
Go
a
l
/
A
c
t
u
a
l
Goal
1.
Pe
r
c
e
n
t
a
g
e
of
su
r
v
e
y
re
s
p
o
n
d
e
n
t
s
wh
o
ra
t
e
d
th
e
i
r
en
j
o
y
m
e
n
t
at
th
e
fa
c
i
l
i
t
y
as
“s
a
t
i
s
f
i
e
d
”
or
be
t
t
e
r
ba
s
e
d
on
po
s
t
ac
t
i
v
i
t
y
ev
a
l
u
a
t
i
o
n
s
.
72
%
89
%
/
9
2
%
90%
2.
Pe
r
c
e
n
t
a
g
e
of
re
s
p
o
n
d
e
n
t
s
ra
t
i
n
g
en
j
o
y
m
e
n
t
of
sw
i
m
m
i
n
g
le
s
s
o
n
s
“s
a
t
i
s
f
i
e
d
”
or
be
t
t
e
r
ba
s
e
d
on
po
s
t
ac
t
i
v
i
t
y
ev
a
l
u
a
t
i
o
n
s
.
73
%
89
%
/
9
2
%
90%
3.
Pe
r
c
e
n
t
a
g
e
of
su
r
v
e
y
re
s
p
o
n
d
e
n
t
s
wh
o
ra
t
e
d
fa
c
i
l
i
t
y
sa
f
e
t
y
an
d
cl
e
a
n
l
i
n
e
s
s
as
“s
a
t
i
s
f
i
e
d
”
or
be
t
t
e
r
ba
s
e
d
on
po
s
t
ac
t
i
v
i
t
y
ev
a
l
u
a
t
i
o
n
s
.
10
0
%
10
0
%
/
1
0
0
%
95%
Ef
f
i
c
i
e
n
c
y
/
E
f
f
e
c
t
i
v
e
n
e
s
s
In
d
i
c
a
t
o
r
s
Ac
t
u
a
l
Ac
t
u
a
l
Projected
1.
Pe
r
c
e
n
t
a
g
e
of
pr
o
g
r
a
m
an
d
fa
c
i
l
i
t
y
co
s
t
re
c
o
v
e
r
y
fr
o
m
us
e
r
fe
e
s
as
me
a
s
u
r
e
d
by
an
n
u
a
l
En
t
e
r
p
r
i
s
e
Op
e
r
a
t
i
o
n
s
Re
p
o
r
t
.
51
.
8
6
%
72
%
70%
2.
Nu
m
b
e
r
of
sa
f
e
t
y
au
d
i
t
s
re
c
e
i
v
e
d
wi
t
h
a 4 ou
t
of
5 st
a
r
ra
t
i
n
g
.
2 of
2
2 of
2 2 of 2
3.
Nu
m
b
e
r
of
da
y
s
op
e
n
in
op
e
r
a
t
i
n
g
se
a
s
o
n
.
71
of
75
75
of
77
77 of 77
Wo
r
k
l
o
a
d
/
S
e
r
v
i
c
e
Le
v
e
l
In
d
i
c
a
t
o
r
s
Ac
t
u
a
l
Ac
t
u
a
l
Projected
1.
Nu
m
b
e
r
of
fu
l
l
‐ti
m
e
po
s
i
t
i
o
n
s
au
t
h
o
r
i
z
e
d
(R
e
g
u
l
a
r
)
.
0.
4
0
0.
4
0
0.40
2.
Nu
m
b
e
r
of
fu
l
l
‐ti
m
e
po
s
i
t
i
o
n
s
au
t
h
o
r
i
z
e
d
(S
e
a
s
o
n
a
l
)
.
23
23
23
3.
To
t
a
l
de
p
a
r
t
m
e
n
t
bu
d
g
e
t
.
$3
2
7
,
7
4
3
.
0
0
$3
0
4
,
9
6
9
.
0
0
$291,137.00
4.
Nu
m
b
e
r
of
pa
r
t
i
c
i
p
a
t
i
o
n
s
in
sw
i
m
le
s
s
o
n
s
.
3,
8
8
0
4,
2
0
0
4,000
5.
Nu
m
b
e
r
of
pa
r
t
i
c
i
p
a
t
i
o
n
s
in
pu
b
l
i
c
se
s
s
i
o
n
s
.
34
,
1
7
7
33
,
7
4
5
35,000
6.
Nu
m
b
e
r
of
pa
r
t
i
c
i
p
a
t
i
o
n
s
in
po
o
l
re
n
t
a
l
s
.
3,
3
3
2
4,
1
3
4
3,400
7.
Nu
m
b
e
r
of
pa
r
t
i
c
i
p
a
t
i
o
n
s
in
wa
t
e
r
sa
f
e
t
y
,
ed
u
c
a
t
i
o
n
,
an
d
tr
a
i
n
i
n
g
.
23
6
29
1
250
8.
To
t
a
l
nu
m
b
e
r
of
pa
r
t
i
c
i
p
a
t
i
o
n
s
.
41
,
6
2
5
42
,
3
7
0
42,650
9.
To
t
a
l
re
v
e
n
u
e
.
$1
8
5
,
7
1
5
.
0
0
$2
2
0
,
5
7
1
.
1
6
$191,000.00
10
.
To
t
a
l
ex
p
e
n
s
e
.
$3
5
8
,
1
2
7
.
0
0
$3
0
4
,
5
4
2
.
0
0
$291,137.00
28
4
Ellis Port
Expenses
Ellis Porte
Personnel
Materials &
Contractua
Utilities
Repairs &
Capital Pur
Total
ter –
r Pool
Services
& Supplies
al Services
Maintenance
rchases
Materials &
Supplies
23.289%
Contrac
Servic
2.495
Actual
FY13
$99,761
$37,141
$3,830
$16,822
$5,379
$2,607
$165,540
&
ctual
es
%
Utiliti
10.100
Expense
Parks
Budget
FY14
$92,896
$43,200
$4,500
$19,000
$8,500
$8,050
0 $176,14
es
0%
Repairs &
Maintenanc
4.824%
es By Acco
s & Recre
Council A
t Projecte
FY14
6 $111,08
0 $39,813
0 $4,224
0 $9,843
0 $15,244
0 $7,975
46 $188,18
&
ce
C
Pu
4
ount Clas
eation‐Elli
Adopted
ed Adopted
FY15
7 $99,429
3 $42,000
4 $4,500
$18,215
4 $8,700
$7,500
6 $180,344
Per
Se
55
Capital
urchases
4.159%
ssification
is Porter
Budget
d
Differ
FY14 Bud
FY15 A
Amo
$6,5
($1,2
$
($7
$2
($5
4 $4,
rsonnel
ervices
5.133%
n ‐FY15
Pool
rence
dget and
dopted
ount
%
F
533
200)
$0
785)
200
550)
198
% of Change
FY14 Budget
and FY15
Adopted
Amount
7.03%
‐2.78%
0.00%
‐4.13%
2.35%
‐6.83%
2.38%
285
Summary
Revenues
Ellis Porte
Charges f
Net Incom
The Depa
result is a
recreatio
opportun
y of Ellis Por
r Pool
for Services
e
artment trac
a negative n
onal opportu
nity.
rter Pool Re
cks the direc
et income fo
unity, a net p
evenue
Actual
FY13
$78,258
(87,282)
ct expenses a
or the seaso
profit is not a
Budget
FY14
$72,175
(103,971)
associated w
on. The purp
always the r
Projected
FY14
$92,617
(95,569)
with operatin
ose of the p
result when
Adopted
FY15
$75,180
(105,164)
ng Ellis Porte
pool is to pro
providing a
Difference
FY14
Budget
and FY15
Adopted
Amount
%
F
$3,005
er Pool. The
ovide a
recreational
% of Change
FY14 Budget
and FY15
Adopted
Amount
4.16%
l
286
Pe
r
f
o
r
m
a
n
c
e
Me
a
s
u
r
e
s
– De
p
a
r
t
m
e
n
t
of
Pa
r
k
s
,
Re
c
r
e
a
t
i
o
n
,
an
d
Fo
r
e
s
t
r
y
– El
l
i
s
Po
r
t
e
r
Po
o
l
Pu
r
p
o
s
e
:
Co
n
t
r
i
b
u
t
e
to
th
e
qu
a
l
i
t
y
of
li
f
e
by
fo
s
t
e
r
i
n
g
pe
r
s
o
n
a
l
de
v
e
l
o
p
m
e
n
t
an
d
en
j
o
y
m
e
n
t
by
pr
o
v
i
d
i
n
g
high quality swimming
fa
c
i
l
i
t
i
e
s
an
d
pr
o
g
r
a
m
s
.
Pe
r
f
o
r
m
a
n
c
e
Me
a
s
u
r
e
s
– De
p
a
r
t
m
e
n
t
of
Pa
r
k
s
,
Re
c
r
e
a
t
i
o
n
,
an
d
Fo
r
e
s
t
r
y
– El
l
i
s
Po
r
t
e
r
Po
o
l
20
1
3
20
1
4
2015
Ou
t
c
o
m
e
Me
a
s
u
r
e
s
Ac
t
u
a
l
Go
a
l
/
A
c
t
u
a
l
Goal
1.
Pe
r
c
e
n
t
a
g
e
of
su
r
v
e
y
re
s
p
o
n
d
e
n
t
s
ra
t
i
n
g
th
e
i
r
en
j
o
y
m
e
n
t
at
th
e
fa
c
i
l
i
t
y
as
“s
a
t
i
s
f
i
e
d
”
or
be
t
t
e
r
ba
s
e
d
on
po
s
t
ac
t
i
v
i
t
y
ev
a
l
u
a
t
i
o
n
s
.
73
%
95
%
/
8
8
%
95%
2.
Pe
r
c
e
n
t
a
g
e
of
re
s
p
o
n
d
e
n
t
s
ra
t
i
n
g
th
e
i
r
en
j
o
y
m
e
n
t
of
sw
i
m
m
i
n
g
le
s
s
o
n
s
as
“s
a
t
i
s
f
i
e
d
”
or
be
t
t
e
r
ba
s
e
d
on
po
s
t
ac
t
i
v
i
t
y
ev
a
l
u
a
t
i
o
n
s
.
75
%
95
%
/
9
6
%
95%
3.
Pe
r
c
e
n
t
a
g
e
of
su
r
v
e
y
re
s
p
o
n
d
e
n
t
s
ra
t
i
n
g
th
e
fa
c
i
l
i
t
y
sa
f
e
t
y
an
d
cl
e
a
n
l
i
n
e
s
s
as
“s
a
t
i
s
f
i
e
d
”
or
be
t
t
e
r
ba
s
e
d
on
po
s
t
ac
t
i
v
i
t
y
ev
a
l
u
a
t
i
o
n
s
.
92
%
94
%
/
9
6
%
97%
Ef
f
i
c
i
e
n
c
y
/
E
f
f
e
c
t
i
v
e
n
e
s
s
In
d
i
c
a
t
o
r
s
Ac
t
u
a
l
Go
a
l
/
A
c
t
u
a
l
Projected
1.
Pe
r
c
e
n
t
a
g
e
of
pr
o
g
r
a
m
an
d
fa
c
i
l
i
t
y
co
s
t
re
c
o
v
e
r
y
fr
o
m
us
e
r
fe
e
s
as
me
a
s
u
r
e
d
by
an
n
u
a
l
En
t
e
r
p
r
i
s
e
Op
e
r
a
t
i
o
n
s
Re
p
o
r
t
.
47
.
2
7
%
49
%
60%
2.
Nu
m
b
e
r
of
sa
f
e
t
y
au
d
i
t
s
re
c
e
i
v
e
d
wi
t
h
a 4 ou
t
of
5 st
a
r
ra
t
i
n
g
.
2 of
2
2 of
2 2 of 2
3.
Nu
m
b
e
r
of
da
y
s
op
e
n
in
op
e
r
a
t
i
n
g
se
a
s
o
n
.
71
of
75
73
of
75 75 of 75
Wo
r
k
l
o
a
d
/
S
e
r
v
i
c
e
Le
v
e
l
In
d
i
c
a
t
o
r
s
Ac
t
u
a
l
Go
a
l
/
A
c
t
u
a
l
Projected
1.
Nu
m
b
e
r
of
fu
l
l
‐ti
m
e
po
s
i
t
i
o
n
s
au
t
h
o
r
i
z
e
d
(R
e
g
u
l
a
r
)
.
0.
4
0
0.
4
0
0.40
2.
Nu
m
b
e
r
of
fu
l
l
‐ti
m
e
po
s
i
t
i
o
n
s
au
t
h
o
r
i
z
e
d
(S
e
a
s
o
n
a
l
)
.
15
15
15
4.
To
t
a
l
de
p
a
r
t
m
e
n
t
bu
d
g
e
t
.
$1
5
9
,
1
7
3
.
0
0
$1
7
6
,
1
4
6
.
0
0
$180,344.00
5.
Nu
m
b
e
r
of
pa
r
t
i
c
i
p
a
t
i
o
n
s
in
sw
i
m
le
s
s
o
n
s
.
7,
9
3
2
8,
9
5
2
8,000
6.
Nu
m
b
e
r
of
pa
r
t
i
c
i
p
a
t
i
o
n
s
in
pu
b
l
i
c
se
s
s
i
o
n
s
.
11
,
2
8
8
12
,
8
8
1
12,000
7.
Nu
m
b
e
r
of
pa
r
t
i
c
i
p
a
t
i
o
n
s
in
po
o
l
re
n
t
a
l
s
.
67
2
3,
1
3
5
800
8.
Nu
m
b
e
r
of
pa
r
t
i
c
i
p
a
t
i
o
n
s
in
wa
t
e
r
sa
f
e
t
y
,
ed
u
c
a
t
i
o
n
,
an
d
tr
a
i
n
i
n
g
.
32
9
31
6
350
9.
Nu
m
b
e
r
of
pa
r
t
i
c
i
p
a
t
i
o
n
s
in
sp
e
c
i
a
l
ev
e
n
t
s
.
12
4
14
1
500
10
.
To
t
a
l
nu
m
b
e
r
of
pa
r
t
i
c
i
p
a
t
i
o
n
s
.
20
,
3
4
5
25
,
5
3
1
21,650
11
.
To
t
a
l
re
v
e
n
u
e
.
$7
8
,
2
5
8
.
0
0
$9
2
,
6
1
6
.
7
5
$75,180.00
12
.
To
t
a
l
ex
p
e
n
s
e
.
$1
6
5
,
5
4
0
.
0
0
$1
8
8
,
1
8
6
.
0
0
$180,344.00
28
7
Parks Ma
Expenses
Parks Main
Personnel
Materials &
Contractua
Utilities
Repairs &
Capital Pur
Total
aintenance –
ntenance
Services
& Supplies
al Services
Maintenance
rchases
Mater
Sup
6.73
–
Actual
FY13
$1,346,746
$159,068
$14,298
$66,335
$185,395
$188,834
$1,960,676
rials &
plies
30%
Contractual
Services
0.613%
Expense
Parks &
Budget
FY14
$1,778,906
$196,500
$15,650
$63,300
$223,000
$184,200
$2,461,556
Utilities
2.546%
Re
Main
8
es By Acc
& Recreat
Council
Projected
FY14
$1,354,162
$151,663
$14,542
$75,450
$183,533
$123,670
$1,903,020
Perso
Servi
68.35
epairs &
ntenance
.726%
ount Clas
tion‐Park
Adopted
Adopted
FY15
$1,797,957
$177,000
$16,150
$66,960
$229,500
$342,600
$2,630,167
nnel
ces
59%
C
Pur
13
ssificatio
ks Mainte
d Budget
Differen
FY14 Budget
Adopted A
$19,05
($19,50
$500
$3,66
$6,50
$158,4
$168,6
Capital
rchases
3.026%
n ‐FY15
enance
nce
and FY15
mount
51
00)
0
60
00
400
611
% of Change
FY14 Budget
and FY15
Adopted
Amount
1.07%
‐9.92%
3.19%
5.78%
2.91%
85.99%
6.85%
288
Summary
Revenues
Parks Main
Charges f
Other Op
Net Incom
The Depa
activities
is to prov
recreatio
y of Park Ma
ntenance
for Services
erating Revenue
e
artment trac
s. The result
vide a recrea
onal opportu
aintenance
es
cks the direc
is a negative
ational oppo
unity.
Revenue
Actual
FY13
$154,059
$36,794
(1,769,823)
ct expenses a
e net income
ortunity, a ne
Budget
FY14
$125,500
$42,000
(2,294,056)
associated w
e for the sea
et profit is n
Projected
FY14
$165,773
$43,217
(1,694,030)
with operatin
ason. The pu
ot always th
Adopted
FY15
$137,000
$42,000
(2,451,167)
ng park recr
urpose of the
he result whe
Difference
FY14
Budget
and FY15
Adopted
Amount
$11,500
$0
eational
e park activi
en providing
% of Change
FY14 Budget
and FY15
Adopted
Amount
9.16%
0.00%
ties
g a
289
Pe
r
f
o
r
m
a
n
c
e
Me
a
s
u
r
e
s
– De
p
a
r
t
m
e
n
t
of
Pa
r
k
s
,
Re
c
r
e
a
t
i
o
n
,
an
d
Fo
r
e
s
t
r
y
– Pa
r
k
s
Ma
i
n
t
e
n
a
n
c
e
Pu
r
p
o
s
e
:
Co
n
t
r
i
b
u
t
e
to
th
e
qu
a
l
i
t
y
of
li
f
e
by
fo
s
t
e
r
i
n
g
pe
r
s
o
n
a
l
de
v
e
l
o
p
m
e
n
t
an
d
en
j
o
y
m
e
n
t
by
pr
o
v
i
d
i
n
g
a high quality system of
pa
r
k
s
,
tr
a
i
l
s
,
an
d
re
c
r
e
a
t
i
o
n
fa
c
i
l
i
t
i
e
s
.
Pe
r
f
o
r
m
a
n
c
e
Me
a
s
u
r
e
s
– De
p
a
r
t
m
e
n
t
of
Pa
r
k
s
,
Re
c
r
e
a
t
i
o
n
,
an
d
Fo
r
e
s
t
r
y
– Pa
r
k
s
Ma
i
n
t
e
n
a
n
c
e
20
1
3
20
1
4
2015
Ou
t
c
o
m
e
Me
a
s
u
r
e
s
Ac
t
u
a
l
Go
a
l
/
A
c
t
u
a
l
Goal
1.
Pe
r
c
e
n
t
a
g
e
of
re
s
p
o
n
d
e
n
t
s
ra
t
i
n
g
th
e
i
r
en
j
o
y
m
e
n
t
re
c
e
i
v
e
d
fr
o
m
us
i
n
g
pa
r
k
s
,
fa
c
i
l
i
t
i
e
s
,
an
d
/
o
r
tr
a
i
l
s
as
“s
a
t
i
s
f
i
e
d
”
or
be
t
t
e
r
as
me
a
s
u
r
e
d
by
su
r
v
e
y
.
n/
a
n/
a
/
n
/
a
75%
2.
Pe
r
c
e
n
t
a
g
e
of
re
s
p
o
n
d
e
n
t
s
ra
t
i
n
g
pa
r
k
s
,
fa
c
i
l
i
t
i
e
s
,
an
d
/
o
r
tr
a
i
l
s
sa
f
e
t
y
,
cl
e
a
n
l
i
n
e
s
s
,
an
d
ma
i
n
t
e
n
a
n
c
e
as
“s
a
t
i
s
f
i
e
d
”
or
be
t
t
e
r
as
me
a
s
u
r
e
d
by
su
r
v
e
y
.
n/
a
n/
a
/
n
/
a
75%
3.
Pe
r
c
e
n
t
a
g
e
of
re
s
p
o
n
d
e
n
t
s
ra
t
i
n
g
th
e
i
r
ov
e
r
a
l
l
ex
p
e
r
i
e
n
c
e
in
us
i
n
g
pa
r
k
s
,
tr
a
i
l
s
,
an
d
fa
c
i
l
i
t
i
e
s
as
“s
a
t
i
s
f
i
e
d
”
or
be
t
t
e
r
as
me
a
s
u
r
e
d
by
su
r
v
e
y
.
n/
a
n/
a
/
n
/
a
75%
Ef
f
i
c
i
e
n
c
y
/
E
f
f
e
c
t
i
v
e
n
e
s
s
In
d
i
c
a
t
o
r
s
Ac
t
u
a
l
Ac
t
u
a
l
Projected
1.
Pe
r
c
e
n
t
a
g
e
of
pi
c
n
i
c
sh
e
l
t
e
r
re
n
t
a
l
su
r
v
e
y
re
s
p
o
n
d
e
n
t
s
ra
t
i
n
g
re
n
t
a
l
ex
p
e
r
i
e
n
c
e
as
“v
e
r
y
sa
t
i
s
f
i
e
d
”
or
“s
a
t
i
s
f
i
e
d
.
”
n/
a
n/
a
75%
2.
Pe
r
c
e
n
t
a
g
e
of
co
m
m
u
n
i
t
y
ga
r
d
e
n
re
n
t
e
r
s
ra
t
i
n
g
re
n
t
a
l
ex
p
e
r
i
e
n
c
e
as
“v
e
r
y
sa
t
i
s
f
i
e
d
”
or
“s
a
t
i
s
f
i
e
d
.
”
n/
a
n/
a
75%
3.
Pe
r
c
e
n
t
a
g
e
of
at
h
l
e
t
i
c
fi
e
l
d
re
n
t
e
r
s
ra
t
i
n
g
re
n
t
a
l
ex
p
e
r
i
e
n
c
e
as
“v
e
r
y
sa
t
i
s
f
i
e
d
”
or
“s
a
t
i
s
f
i
e
d
.
”
n/
a
n/
a
75%
4.
Pe
r
c
e
n
t
a
g
e
of
do
g
pa
r
k
me
m
b
e
r
s
ra
t
i
n
g
us
e
ex
p
e
r
i
e
n
c
e
as
“v
e
r
y
sa
t
i
s
f
i
e
d
”
or
“s
a
t
i
s
f
i
e
d
.
”
n/
a
n/
a
75%
Wo
r
k
l
o
a
d
/
S
e
r
v
i
c
e
Le
v
e
l
In
d
i
c
a
t
o
r
s
Ac
t
u
a
l
Ac
t
u
a
l
Projected
1.
Nu
m
b
e
r
of
fu
l
l
‐ti
m
e
po
s
i
t
i
o
n
s
au
t
h
o
r
i
z
e
d
(R
e
g
u
l
a
r
)
.
27
27
27
2.
Nu
m
b
e
r
of
fu
l
l
‐ti
m
e
po
s
i
t
i
o
n
s
au
t
h
o
r
i
z
e
d
(S
e
a
s
o
n
a
l
)
.
27
27
27
3.
To
t
a
l
de
p
a
r
t
m
e
n
t
bu
d
g
e
t
.
$2
,
4
5
7
,
9
7
4
.
0
0
$2
,
4
6
1
,
5
5
6
.
0
0
$2,630,167.00
4.
Nu
m
b
e
r
of
pa
r
k
fa
c
i
l
i
t
y
re
n
t
a
l
s
pe
r
ye
a
r
.
2,
2
6
8
2,
5
0
0
2,225
5.
Nu
m
b
e
r
of
at
h
l
e
t
i
c
fi
e
l
d
pr
e
p
a
r
a
t
i
o
n
s
pe
r
ye
a
r
.
62
2
63
5
600
6.
Nu
m
b
e
r
of
ca
m
p
g
r
o
u
n
d
ov
e
r
n
i
g
h
t
st
a
y
s
pe
r
ye
a
r
.
2,
6
5
9
6,
7
5
9
2,500
7.
Nu
m
b
e
r
of
pl
a
y
g
r
o
u
n
d
sa
f
e
t
y
in
s
p
e
c
t
i
o
n
s
pe
r
ye
a
r
.
27
44
33
8.
Nu
m
b
e
r
of
ce
r
t
i
f
i
e
d
pl
a
y
g
r
o
u
n
d
sa
f
e
t
y
in
s
p
e
c
t
o
r
s
on
st
a
f
f
.
3
3
5
29
0
Pe
r
f
o
r
m
a
n
c
e
Me
a
s
u
r
e
s
– De
p
a
r
t
m
e
n
t
of
Pa
r
k
s
,
Re
c
r
e
a
t
i
o
n
,
an
d
Fo
r
e
s
t
r
y
– Pa
r
k
s
Ma
i
n
t
e
n
a
n
c
e
Pu
r
p
o
s
e
:
Co
n
t
r
i
b
u
t
e
to
th
e
qu
a
l
i
t
y
of
li
f
e
by
fo
s
t
e
r
i
n
g
pe
r
s
o
n
a
l
de
v
e
l
o
p
m
e
n
t
an
d
en
j
o
y
m
e
n
t
by
pr
o
v
i
d
i
n
g
a high quality system of
pa
r
k
s
,
tr
a
i
l
s
,
an
d
re
c
r
e
a
t
i
o
n
fa
c
i
l
i
t
i
e
s
.
NO
T
E
:
“n/
a
an
d
n/
a
/
n
/
a
”
in
d
i
c
a
t
e
s
th
i
s
is
th
e
fi
r
s
t
ye
a
r
of
th
e
pe
r
f
o
r
m
a
n
c
e
me
a
s
u
r
e
Wo
r
k
l
o
a
d
/
S
e
r
v
i
c
e
Le
v
e
l
In
d
i
c
a
t
o
r
s
(c
o
n
t
i
n
u
e
d
)
Ac
t
u
a
l
Ac
t
u
a
l
Projected
9.
Nu
m
b
e
r
of
ce
r
t
i
f
i
e
d
pe
s
t
i
c
i
d
e
ap
p
l
i
c
a
t
o
r
s
on
st
a
f
f
.
11
11
11
10
.
Nu
m
b
e
r
of
ce
r
t
i
f
i
e
d
Ar
b
o
r
i
s
t
s
on
st
a
f
f
.
5
4
4
11
.
Nu
m
b
e
r
of
po
u
n
d
s
of
tr
a
s
h
co
l
l
e
c
t
e
d
an
n
u
a
l
l
y
.
31
1
,
5
8
0
lb
s
.
30
7
,
5
2
0
lbs. 320,000 lbs.
12
.
To
t
a
l
re
v
e
n
u
e
.
$1
9
0
,
8
5
3
.
0
0
$2
0
8
,
9
8
9
.
8
3
$179,000.00
13
.
To
t
a
l
ex
p
e
n
s
e
.
$1
,
9
6
0
,
6
7
6
.
0
0
$1
,
9
0
3
,
0
2
0
.
0
0
$2,630,167.00
29
1
Recreation Programs –
Expenses
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget and
FY15 Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Recreation Programs
Personnel Services $836,677 $679,833 $841,097 $701,985 $22,152 3.26%
Materials & Supplies $161,252 $163,050 $178,451 $163,850 $800 0.49%
Contractual Services $83,604 $101,250 $90,819 $94,000 ($7,250) -7.16%
Utilities $70,669 $55,915 $63,166 $59,600 $3,685 6.59%
Repairs & Maintenance $53,193 $72,000 $47,306 $75,752 $3,752 5.21%
Capital Purchases $35,411 $41,400 $41,860 $19,470 ($21,930) -52.97%
Total $1,240,806 $1,113,448 $1,262,699 $1,114,657 $1,209 .11%
Personnel
Services
62.978%
Materials &
Supplies
14.700%
Contractual
Services
8.433%
Utilities
5.347%
Repairs &
Maintenance
6.796%
Capital
Purchases
1.746%
Expenses By Account Classification - FY15
Parks & Recreation-Recreation Programs
Council Adopted Budget
292
Summary of Recreation Program Revenue
Revenues
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget and FY15
Adopted Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Recreation Programs
Charges for Services $378,443 $354,445 $368,258 $377,415 $22,970 6.48%
Charges for Services-Field Rental $25,020 $15,660 $33,685 $20,750 $5,090 32.50%
Charges for Services-Concessions $34,605 $32,600 $57,165 $32,750 $150 0.46%
Total Revenue $438,068 $402,705 $459,108 $430,915 $28,210
Net Income (802,738) (710,743) (803,591) (683,742)
The Department tracks the direct expenses associated with offering recreational programs. The
result is a negative net income for the season. The purpose of the programs is to provide a
recreational opportunity, a net profit is not always the result when providing a recreational
opportunity.
293
294
Performance Measures – Department of Parks, Recreation, and Forestry – Recreation Programs
Purpose: Contribute to the quality of life by fostering personal development and enjoyment by providing a wide variety of
affordable high quality instructional and recreation programs and special events.
NOTE: “n/a and n/a/n/a” indicates this is the first year of the performance measure
Performance Measures – Department of Parks, Recreation, and
Forestry – Recreation Programs
2013 2014 2015
Outcome Measures Actual Goal/Actual Goal
1. Percent of survey respondents rating their enjoyment with the program they
participated in as “agree” or better based on post activity evaluations.
94% n/a/87% 90%
2. Percent of survey respondents rating the program met their expectations as
“agree” or better based on post activity evaluations.
n/a n/a/73% 90%
3. Percent of survey respondents rating the overall program as “very good” or
better based on post activity evaluations.
89% n/a/88% 90%
Efficiency/Effectiveness Indicators Actual Actual Projected
1. Percent of survey respondents who indicated they would recommend the
program to others “agree” or better.
95% 88% 95%
2. Percent of program and facility cost recovery from user fees as measured by
annual Enterprise Operations Report.
48.64% 55.64% 50%
3. Percent of programs/classes offered with sufficient enrollments . n/a 95% 95%
Workload/Service Level Indicators Actual Actual Projected
1. Number of full-time positions authorized (Regular). 5.35 5.35 5.35
2. Number of full-time positions authorized (Seasonal). 57 57 57
1. Total department budget. $1,155,990.00 $1,113,448.00 $1,114,657.00
2. Youth Sports/Programs Participations. 45,386 44,927 40,000
3. Adult Sports/Programs Participations. 40,218 42,802 40,000
4. Special Events Participations. 109,189 122,634 100,000
5. Special Populations Participations. 10,385 9,838 10,000
6. Total revenue. $438,068.00 $459,108.01 $430,915.00
7. Total expense. $1,240,806.00 $1,262,699.00 $1,114,657.00
295
Capital Purchases and Capital Projects
The Department has developed a multi‐year plan for capital purchases and capital projects.
This plan is designed to address the challenges for supporting the Department in providing
services. The multi‐year plan is changed as the requirements change, development occurs, and
funding opportunities become available. The multi‐year plan is reviewed annually and adjusted
if necessary to account for growth, inflation, and other economic conditions. A review of the
capital purchases and capital projects table below is an example of how the plan is revised. The
Department budgeted $150,000 in stationary equipment and maintenance for FY14. The
Department spent $147,000 in FY14 on stationary equipment with no expenditure for
maintenance. A review of the capital projects schedule also is an example of the changes that
occur after the budget is adopted.
Capital Purchases
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14
Budget
and FY15
Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Maintenance Vehicles $0 $61,000 $0 $0 ($61,000) ‐100.00%
Maintenance Equipment $0 $32,200 $0 $0 ($32,200) ‐100.00%
Stationary Equipment/Infrastructure $62,018 $150,000 $147,004 $50,000 ($100,000) ‐66.67%
Total $62,018 $243,200 $147,004 $50,000 ($193,200) ‐79.44%
Capital Projects Project Number
Actual
FY13
Budget
FY14
Projected
FY14
Adopted
FY15
Difference
FY14 Budget and
FY15 Adopted
Amount
% of Change
FY14 Budget
and FY15
Adopted
Amount
Oak Hills Improvements 21‐990‐574001 $0 $0 $8,736 $0 $0 0.00%
Greenway Development 21‐990‐574003 $9,220 $0 $9,877 $0 $0 0.00%
Small Parks Projects 21‐990‐574026 $7,160 $0 $0 $0 $0 0.00%
Parks Facilities Rehab 21‐990‐574027 $1,924 $0 $13,497 $0 $0 0.00%
Athletic Fields Improvements 21‐990‐574028 $2,744 $0 $10,045 $0 $0 0.00%
Ice Area Improvements 21‐990‐574037 $1,141 $0 $3,897 $0 $0 0.00%
Playgrounds and Lighting 21‐990‐574039 $125,644 $120,000 $24,173 $0 ($120,000) ‐100.00%
Central East End/MSP 21‐990‐574049 $564 $0 $1,020 $0 $0 0.00%
Multipurpose Building 21‐990‐574052 $0 $300,000 $0 $300,000 $0 0.00%
McKay Area Greenway 21‐990‐574056 $0 $0 $100,000 $0 $0 0.00%
West Edgewood Bike Bridge 21‐990‐574057 $0 $0 $5,655 $0 $0 0.00%
Total $148,397 $420,000 $176,900 $300,000 ($120,000) ‐28.57%
296
297
Department of Parks, Recreation, and Forestry Fund Balance Schedule
2013 2014 2015
Actual Adopted Adopted
Revenue:
R10 Sales & Use Taxes $4,662,755 $4,638,464 $4,546,144
R40 Property Taxes $0 $0 $0
R50 Intergovernmental $143,025 $0 $0
R60 Charges for Services $1,478,711 $1,412,595 $1,444,470
R61 Chrgs for Srvcs-Field Rental $25,020 $15,600 $20,750
R62 Chrgs for Srvcs-Concessions $34,605 $32,600 $32,750
R63 Chrgs for Srvcs-Facility Rental $154,059 $125,500 $137,000
R75 Other Operating Revenues $129,968 $78,700 $78,350
R80 Interest Income $128,321 $98,000 $120,000
R85 Other Non-Operating Revenue $19,613 $4,000 $4,000
R90 Transfers In $0 $0 $0
R99 Carry Over Surplus $0 $0 $0
Total Revenues $6,776,077 $6,405,459 $6,383,464
Expenditures:
E05 Personnel Services $3,666,728 $3,873,145 $3,925,952
E10 Materials & Supplies $639,999 $713,125 $678,850
E15 Contractual Services $433,255 $472,009 $484,688
E20 Utilities $316,907 $306,610 $317,055
E25 Repairs & Maintenance $356,665 $414,110 $448,652
E30 Other Operating Expenses $0 $0 $0
E70 Capital Purchases $433,446 $624,460 $532,400
E75 Capital Projects $148,397 $420,000 $300,000
E80 Transfers Out $841 $2,000 $2,000
Total Expenditures $5,996,238 $6,825,459 $6,689,597
Net Increase (Decrease) in Fund Balance $779,839 ($420,000) ($306,133)
Fund Balance:
Add: Beginning Fund Balance $6,412,064 $7,191,903 $6,771,903
Fund Balance $7,191,903 $6,771,903 $6,465,770
Less: Capital Contributions
Unrestricted Fund Balance $7,191,903 $6,771,903 $6,465,770
Unrestricted Fund Balance as a Percentage of
Originally Adopted Expenditures 90.77% 99.22% 96.65%
A review of the fund balance projections shows that the Department is fiscally stable even
though the Department is showing a decrease in the fund balance for FY14 and FY15. This is
the result the Department budgeting conservatively for the revenues generated for FY14 and
FY15. Historically, there have been no funding issues for the Department with no issues
expected in the future.
298
JC Veterans Plaza Trust Fund
Overview
The JC Veterans Plaza Trust Fund is restricted and will only be used for the purchase, engraving
and placement of commemorative bricks, to defray construction costs, for the purchase and
installation of plaza enhancements (such as bronze memorial plaques, benches, etc.), and for
the maintenance and repair of the plaza.
Budget Summary
Revenue/Expenditure Actual Actual Actual Projected Adopted
Category FY2011 FY2012 FY2013 FY2014 FY2015
Beginning Fund Balance
$115,233 $118,216 $120,029 $122,622 $124,748
Revenues:
Investment Income
$1,891 $2,013 $2,393 $2,061 $2,400
Contributions
$2,600 $500 $820 $400
Carry Over Surplus
$0 $0 $0 $0 -$400
Total Revenue
$4,491 $2,513 $3,213 $2,461 $2,000
Expenditures:
Operating Expenditures
Maintenance
$868 $396 $440 $235 $1,800
Capital Purchases
$640 $305 $180 $100 $200
Total Expenditures
$1,508 $701 $620 $335 $2,000
Net Change in Fund Balance $2,983 $1,813 $2,593 $2,126 $0
Ending Fund Balance $118,216 $120,029 $122,622 $124,748 $124,748
A review of the revenue, expenditures, and fund balance activity from FY11 up to current
reveals all activity has remained fairly constant.
The income from the interest earned on the fund balance is the source of income that supports
the JC Veterans Plaza Trust Fund along with any donations received.
299
Police Training Fund
Overview
The Police Training F und receives proceeds from a special $2 Municipal Court fee authorized in
Chapter 20 of the City Code. The fee is levied to provide training funds for Police Officers. The
Police Training Fund also receives funds from the Police Officers Standards and Training Board.
Budget Summary
Revenue/Expenditure Actual Projected Adopted
Category FY2013 FY2014 FY2015
Beginning Fund Balance
$112,601 $105,108 $70,089
Revenues:
Peace Officers Standards & Trn
$6,907 $5,924 $0
Court Cost
$13,115 $12,272 $10,000
Interest
$2,070 $1,481 $1,500
Carry Over Surplus
$0 $0 $50,500
Total Revenues
$22,092 $19,677 $62,000
Expenditures:
Police Training
$29,585 $54,696 $62,000
Total Expenditures
$29,585 $54,696 $62,000
Net Change in Fund Balance
($7,493) ($35,019) $0
Ending Fund Balance $105,108 $70,089 $70,089
A review of the revenue, expenditures, and Police Officer Training Fund balance activity shows
the money has been transferred from the Police Training Fund balance to fund the planned
expenditures for FY15. This will result in a lower fund balance for the Police Training Fund,
which in will result in lower interest income.
The City will be using the funds available in the Police Training Fund as long as funds are
available. When the funds are exhausted, the City will revert back to using money from the
General Fund to provide the required Police Officer training.
300
Lodging Tax Fund
Overview
The Lodging Tax Fund accounts for the proceeds from a three percent Lodging Tax used to
promote tourism with an additional four percent that is to go towards a Conference Center. The
additional four percent was approved by a vote of the people in FY12. The funds are transferred
to the Jefferson City Convention and Visitors Bureau.
The City withholds two percent of the lodging tax remittances received from the hotels as a
processing fee.
Budget Summary
Revenue /Expenditure Actual Actual Actual Projected Adopted
Category FY2011 FY2012 FY2013 FY2014 FY2015
Beginning Fund Balance
$19,095 $26,184 $28,910 $40,639 $31,078
Revenues:
Investment Income
$1,194 $1,594 $2,137 $1,800 $2,100
Lodging Tax
$780,493 $1,016,949 $1,101,708 $1,030,311 $1,100,000
Total Revenue
$781,687 $1,018,543 $1,103,845 $1,032,111 $1,102,100
Expenditures:
Transfers Out
Transfer to General Fund
$14,348 $19,806 $19,930 $23,122 $24,100
Transfer to Conf Ctr
$256,420 $569,149 $612,678 $436,521 $462,000
Transfer to Convention & Visitor
$503,830 $426,862 $459,508 $582,029 $616,000
Total Expenditures
$774,598 $1,015,817 $1,092,116 $1,041,672 $1,102,100
Net Change in Fund Balance
$7,089 $2,726 $11,729 ($9,561) $0
Ending Fund Balance $26,184 $28,910 $40,639 $31,078 $31,078
A review of the revenue, expenditures, and fund balance activity from FY11 up to current,
reveals all activity has remained constant. The income from the interest earned on the fund
balance is the source of income. The Lodging Tax Fund is set up as a pass through account. The
remittances made by the hotels doing business in the City are deposited into the Lodging Tax
Fund. On a monthly basis the amount of the remittances received less the processing fee is
transferred out of the Lodging Tax Fund.
301
City Hall Trust Art Fund
Overview
The City Hall Art 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. In addition, the City Hall Trust
Fund is used to account for the purchase and sale of the Jefferson City Police Department
History Book and other books on Jefferson City local history.
Budget Summary
Revenue /Expenditure Actual Actual Actual Projected Adopted
Category FY2011 FY2012 FY2013 FY2014 FY2015
Beginning Fund Balance
$44,523 $42,665 $43,626 $27,188 $27,684
Revenues:
Citizen Participation
$250 $137 $114 $28 $0
History Donation Sales
$519 $793 $85 $15 $0
Interest
$385 $416 $503 $474 $500
Carry Over Surplus
$0 $0 $0 $0 ($500)
Total Revenue
$1,154 $1,346 $702 $517 $0
Expenditures:
Other Operating Expenditures
City Hall Art Work
$142 $0 $0 $0 $0
JCPD History Books
$126 $84 $84 $21 $0
JC Historical Neighbor Bk
$2,744 $301 $17,056 $0 $0
Plat Maps Restoration
$0 $0 $0 $0 $0
Capital Outlays
$0 $0 $0 $0 $0
Total Expenditures
$3,012 $385 $17,140 $21 $0
Net Change in Fund Balance
($1,858) $961 ($16,438) $496 $0
Ending Fund Balance $42,665 $43,626 $27,188 $27,684 $27,684
A review of the revenue, expenditures, and fund balance activity from FY11 up to current
reveals all activity has remained fairly constant.
The income from the interest earned on the fund balance is the source of income that supports
the City Hall Trust Art Fund along with any donations received.
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USS Jefferson City Submarine Fund
Overview
The USS Jefferson City Submarine Trust Fund is an expendable trust fund that was established
through private donations during the 1991 commissioning of the City of Jefferson’s namesake
the USS Jefferson City, an attack class nuclear submarine now on active duty. Funds are
expended upon request of a Mayor appointed Commission for various activities that benefit the
crewmembers.
Budget Summary
Revenue /Expenditure Actual Actual Actual Actual Projected Adopted
Category FY 2010 FY2011 FY2012 FY2013 FY2014 FY2015
Beginning Fund Balance
$16,207 $17,462 $17,709 $16,568 $16,898 $17,207
Revenues:
Citizen Participation
$1,612 $500 $1,030 $0 $0 $0
Interest
$293 $283 $301 $330 $309 $300
Carry Over Surplus
$0 $0 $0 $0 $0 ($300)
Total Revenue
$1,905 $783 $1,331 $330 $309 $0
Expenditures:
Contractual Services
Special Events
$650 $536 $2,472 $0 $0 $0
Total Expenditures
$650 $536 $2,472 $0 $0 $0
Net Change in Fund Balance
$1,255 $247 ($1,141) $330 $309 $0
Ending Fund Balance $17,462 $17,709 $16,568 $16,898 $17,207 $17,207
A review of the revenue, expenditures, and fund balance activity from FY10 up to current
reveals all activity has remained fairly constant.
The income from the interest earned on the fund balance is the source of income that supports
the USS Jefferson City Submarine Fund along with any donations received.
303
Woodland Cemetery Trust Fund
Overview
This expendable trust fund was established in 2000 when Exchange Bank transferred the
Woodland Cemetery Trust to the City. The City’s Department of Planning and Protective
Services oversees and maintains the cemetery on behalf of the City of Jefferson. The lawn care
expense that is associated with the Woodland Cemetery is an operating expense for the
Department of Planning and Protective Services. The money in the Woodland Cemetery Trust
Fund is used to repair and maintain the headstones.
The Woodland Cemetery Trust Fund accounts for private donations which include funds
transferred from the Exchange Bank in 2000 from the Woodland Cemetery Trust Fund.
Budget Summary
Revenue /Expenditure Actual Actual Projected Adopted
Category FY2012 FY2013 FY2014 FY2015
Beginning Fund Balance
$46,815 $47,612 $48,560 $52,128
Revenues:
Interest
$797 $948 $915 $900
Transfer From(to) Surplus
$0 $0 $2,653 $9,100
Total Revenues
$797 $948 $3,568 $10,000
Expenditures:
Cemetery Maintenance
$0 $0 $0 $10,000
Total Expenditures
$0 $0 $0 $10,000
Other Financing Sources:
Sale of Assets
$0 $0 $0 $0
Total Other Financing Sources
$0 $0 $0 $0
Net change in Fund Balance
$797 $948 $3,568 $0
Ending Fund Balance $47,612 $48,560 $52,128 $52,128
A review of the revenue, expenditures, and fund balance activity from FY12 up to current
reveals all activity has remained fairly constant, with the expectation there will be no change.
304
The income from the interest earned on the fund balance is the source of income that supports
the Woodland Cemetery Trust Fund along with any donations received.
305
SECTION 10: Internal Service Fund
306
Worker’s Compensation Trust
Overview
The Worker’s Compensation Trust Fund is a self-insured fund established in 1991 to directly pay
for on-the-job related sickness and injuries. The plan was implemented as a cost containment
measure in lieu of using the State of Missouri Fund or private insurance. Target reserve funding
is $1,000,000 and has been accumulated over the past several years from payroll based
contributions by all City operations. This target reserved funding was established based on a
recommendation from an actuarial study completed for the City. In an effort to be
conservative the City decided to establish the reserve target amount. This target amount is not
required by a law or policy.
Claims administration is managed by a third party. The compensation claims are processed
electronically.
The City’s Central Safety Committee meets monthly to discuss old and new safety issues. The
monthly meeting includes a safety issue presentation. The issues discussed are distributed to
the City employees by email on a regular basis.
The third party can provide, upon request, reports to assist management in assessing safety
issues for the City as well as the costs associated with claim activity.
Safety policies are developed on a Department by Department basis. The City recognizes
certain jobs have more exposure to potential claims (such as firefighters, law enforcement,
electric line workers, etc.) than others (such as employees who work in an office). The City also
recognizes that certain vehicles have more exposure to potential claims (such as fire trucks)
than other vehicles.
307
Budget Summary
Revenue/Expenditure FY 2013 FY2014 FY2015
Category Actual Projected Adopted
Beginning Fund Balance
$1,217,730 $1,027,400 $1,029,816
Revenues:
Interest
$22,984 $22,233 $24,000
Insurance Payments
$0 $306,563 $44,322
Insurance Claims
$143,857 $481,866 $70,000
Miscellaneous
$0 $3,293 $0
Carry Over Surplus
$0 $0 $268,112
TOTAL REVENUES
$166,841 $813,955 $406,434
Expenditures:
Claims Expense
$0 $0 $0
Materials & Supplies
$67 $39 $200
Contractual Services
$357,104 $811,500 $406,234
TOTAL EXPENDITURES
$357,171 $811,539 $406,434
Fund Balance:
Net Increase (Decrease)
($190,330) $2,416 $0
Ending Fund Balance $1,027,400 $1,029,816 $1,029,816
LESS: Reserve Funding
$1,000,000 $1,000,000 $1,000,000
Ending Fund Balance Less Reserve $27,400 $29,816 $29,816
A review of the ending fund balance reveals the City has historically met the $1,000,000 target
reserve and is expected to continue in the future.
308
SECTION 11: Tax Increment Financing (TIF) Fund
309
Tax Increment Financing (TIF) Fund
Overview
Tax Increment Financing (TIF) provides local tax financial assistance for the redevelopment of
designated economically depressed areas. TIF allows the use of a portion of certain local tax
revenues generated for a limited number of years in the redevelopment area to help pay for
the redevelopment.
Community Improvement Districts (CID) provide funding for certain public improvements or
services in the designated benefit area. Funding may be through a special tax on sales, special
assessment on certain real property or by fees, rents, or charges generated in the District.
The TIF Fund is a clearing account for TIF and CID activity. The City currently has one CID
contract and two TIF contracts.
Before TIF – The building did not
house a thriving business and was
in need of repair.
e a thriving business and was in
need of repair.
After TIF – O’Donoghues Restaurant
now occupies the building and is a
popular restaurant in the City.
310
Budget Summary
FY2011 FY2012 FY2013 FY2014 FY2015
Actual Actual Actual Projected Adopted
Beginning Fund Balance
$0 $0 $2 $229 $1
Revenues:
CID Funds-Mall
$0 $0 $0 $114,591 $0
Intergovernmental
County TIF Funds
$6,635 $6,034 $0 $0 $0
County TIF Funds - O'Donoghues
$0 $0 $5,833 $5,575 $6,540
County TIF Funds Southside
$0 $4,385 $18,601 $19,561 $21,000
Transfer In
Trsfr from General Fd
$2,215 $5,970 $1,682 $1,516 $4,000
Trsfr From Parks Fund
$1,108 $3,100 $841 $758 $2,000
Transfer From Cit'd"
$0 $0 $0 $0 $0
Transfer From Cit'e"
$1,108 $3,100 $0 $0 $0
Transfer From Cit'f"
$0 $0 $841 $758 $2,000
Total Revenue
$11,066 $22,589 $27,798 $142,759 $35,540
Expenditures:
Contractual Services
Economic Redevelopment
$0 $12,925 $18,371 $142,987 $35,540
Debt Service
$0 $0 $0 $0 $0
Bond Principal
$11,066 $9,662 $9,198 $0 $0
Bond Interest
$0 $0 $0 $0 $0
TOTAL Expenditures
$11,066 $22,587 $27,569 $142,987 $35,540
Net Increase(Decrease)
$0.00 $2 $229 ($228) $0
Ending Fund Balance $0 $2 $229 $1 $1
A review of the budget summary will show the TIF Redevelopment Fund is serving as a clearing account
for CID and TIF activity. The TIF Fund is not accumulating a fund balance and is not expected to do so in
the future.
Expenditures made directly to a contractor are reported under Contract Services. The expenditure is
made per the contract with the developer.
311
Expenditures made to a financial institution on behalf of the contractor, are reported under Debt
Service. The expenditure is made to the financial institution that holds the note for the project.
312
SECTION 12: Debt Service
313
Debt Service
Overview
The City’s stable financial condition as well as sound debt administration practices allows the
City to continue to enjoy favorable bond ratings. The City has consistently held a Revenue Bond
rating of A+.
General Obligation Bonds
The City is authorized to issue General Obligation Bonds. The City has no outstanding General
Obligation Bonds. General Obligation Bonds are supported by a pledge of the City’s full faith
and credit. The legal debt margin (the amount of General Obligation Bonds the City could issue
with voter approval) at October 31, 2014 is computed as follows:
Computation of Legal Debt Margin
For period ending October 31, 2014
Assessed Value 2013 $853,713,602
Ordinary Debt 10% (1) $85,371,360
Additional Debt 10% (2) $85,371,360
Constitutional Debt Limit $170,742,720
LESS: General Obligation Bonds $0
Available Debt Margin $170,742,720
(1) Article VI, Sections 26(b) and (c) of the Missouri Constitution provides, with a vote of four‐sevenths of qualified electors
voting at a general municipal election day, primary or general election day or two‐thirds for all other elections, a city may incur
an indebtedness not to exceed in aggregate, 10 percent of the value of taxable tangible property of the city, for any purposes
authorized in the charter of the city or by any general law of the State of Missouri.
(2) Article VI, Sections 26(d) and (e) of the Missouri Constitution provides, with a vote of four‐sevenths of qualified electors
voting at a general municipal election day, primary or general election day or two‐thirds for all other elections, a city may
become indebted an additional 10 percent of the value of taxable tangible property of the city for the purpose of acquiring right
of way; construction, extending and improving streets and/or sanitary or sewer systems; and purchasing or constructing water
works, electric or other light plants, provided that the total general obligation indebtedness of the city does not exceed 20
percent of the value of the taxable tangible property of the city.
314
Revenue Bonds
The City is authorized to issue Revenue Bonds to finance capital improvements to the City’s
Wastewater System. These Revenue Bonds require a majority vote of the qualified electorate
voting on the specific proposition. All Revenue Bonds issued by the City are payable out of the
revenues derived from the operation of the facility that is financed from the proceeds of such
bonds.
The City’s debt is Enterprise Fund debt. Payments for the Enterprise Fund debt is budgeted in
the Enterprise Fund associated with the debt.
Summary of Outstanding Debt – as of October 31, 2014
Original Issue Interest Rate Maturity Date Amount Outstanding
Revenue Bonds:
Series 2001C $24,875,000 3% ‐ 5% 7/1/2022 $14,225,000
Series 2005A $4,600,000 3% ‐ 5% 7/1/2025 $3,230,000
Series 2005C $10,105,000 3.25‐5.25% 7/1/2026 $7,490,000
Series 2008A $3,900,000 4.‐5.75% 1/4/2029 $3,480,000
Series 2010A $1,300,000 Ave. coupon 2.948% 9/1/2017 $785,000
Series 2010B $6,445,000 Ave. coupon 6.103% 9/1/2035 $6,445,000
Series 2012 $15,000,000 Ave. coupon 1.27% 7/1/2033 $8,642,416
Series 2014 $9,940,000 Ave. coupon 3.033% 7/1/2035 $9,940,000
TOTAL $76,165,000 $54,237,416
Series 2001C
System Improvement and Refunding Revenue Bond (State Revolving Fund‐Leveraged
Loan Program).
Payable in annual installments of $785,000 to $1,915,000.
The initial $10,000,000 Sewerage System Revenue Bond was refunded in November
2001, creating the $24,875,000 Series 2001C.
Series 2005A
State Revolving Fund‐Leveraged Loan Program.
Payable in annual installments of $135,000 to $345,000.
Series 2005C
State Revolving Fund‐Leveraged Loan Program.
Payable in annual installments of $335,000 to $750,000.
315
In November 2002 a $5,555,000 Series 2002 Revenue Bond was issued and in May 2005
a $4,600,000 Series 2005 Revenue Bond was issued. On November 30, 2005 the City
refunded the balance ($4,980,000) of the $5,555,000 November 2002 issue, creating the
$10,105,000 Series 2005C Revenue Bond.
Series 2008A
State Revolving Fund‐Leveraged Loan Program.
Payable in annual installments of $25,000 to $320,000.
Series 2010A
Tax Exempt.
Payable in annual installments of $155,000 to $200,000.
Series 2010B
Taxable Build America Bonds.
Payable in annual installments of $210,000 to $515,000.
Series 2012
State Revolving Fund‐Direct Loan Program.
Payable in semi‐annual installments of $307,000 to $473,000.
Series 2014
Traditional Bond Issue.
Payable in annual installments of $410,000 to $675,000.
As indicated above, all of the City’s WasteWater Revenue Bonds, with the exception of the
2010A, 2010B, 2014B bonds, were participants in the State of Missouri Department of Natural
Resources (DNR) Revolving Fund‐Leverage Loan Program. The Revolving Fund Program
provides security for the revenue bonds participating in the program. As disbursements are
made to the City from the restricted construction bond funds, DNR deposits additional funds
into a Reserve Account. Funds on deposit in the Reserve Account secure 70% of the revenue
bonds. As the City makes principal payments on the related revenue bonds, an equivalent
amount is repaid to DNR from the Reserve Account. The City assigns its title and interest in the
Reserve Account to the State Environment Improvement and Energy Resources Authority to
secure the City’s WasteWater Revenue Bonds.
316
Pledged Revenue Coverage
Fiscal Sewer Charges LESS: Net Available Debt Service
Year and Other Operating Expenses Revenue Principal Interest Coverage
2004 $6,375,612 $3,128,163 $3,247,449 $1,000,000 $1,412,096 1.35
2005 $6,674,185 $3,494,781 $3,179,404 $1,035,000 $1,382,096 1.32
2006 $7,345,908 $3,452,702 $3,893,206 $995,000 $1,669,098 1.46
2007 $7,691,030 $3,727,853 $3,963,177 $1,400,000 $1,759,773 1.25
2008 $7,585,423 $4,087,001 $3,498,422 $1,460,000 $1,698,836 1.11
2009 $7,207,358 $4,490,880 $2,716,478 $1,525,000 $1,771,984 0.82
2010 $8,198,471 $4,266,561 $3,931,910 $1,620,000 $1,769,820 1.16
2011 $9,666,908 $4,487,631 $5,179,277 $1,950,000 $2,157,737 1.26
2012 $10,448,653 $4,764,596 $5,684,057 $2,040,000 $2,048,925 1.39
2013 $10,585,111 $5,106,704 $5,478,407 $2,150,000 $1,564,622 1.47
The pledged revenue coverage for 2014 will be updated upon completion of the annual audit.
317
Section 13: Detailed Budget Document
This section includes the fiscal detail for the City of Jefferson’s FY15 adopted budget.
This document includes FY13 actual data, projected data for ending FY14, and FY15 adopted
budget fiscal data. Since the FY14 projected data was reviewed earlier in the year by the City
Council, the FY14 projected data in this section was not intended to reconcile with the
projected data presented in this document.
318
CITY OF JEFFERSON, MISSOURI
ADOPTED BUDGET
FISCAL YEAR 2014-2015
319
GENERAL FUND REVENUES
320
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
10 General Fund
100 Revenue
Sales & Use Taxes
10-100-400010 Sales Tax (9,655,913.36)$ (9,640,000.00)$ (9,640,000.00)$ (8,435,772.83)$ (9,772,509.00)$
10-100-400020 Sales Tax Interest -$ -$ -$ -$ -$
Sales & Use Taxes 9,655,913.36$ 9,640,000.00$ 9,640,000.00$ 8,435,772.83$ 9,772,509.00$
Intergovernmental Taxes
10-100-401030 Motor Vehicle Tax (469,010.63)$ (430,000.00)$ (430,000.00)$ (388,693.71)$ (480,000.00)$
10-100-403010 Gasoline Tax (1,091,728.87)$ (1,100,000.00)$ (1,100,000.00)$ (820,047.07)$ (1,100,000.00)$
10-100-430080 Road & Bridge Tax (568,616.47)$ (550,000.00)$ (550,000.00)$ (550,531.66)$ (550,000.00)$
Intergovernmental Taxes 2,129,355.97$ 2,080,000.00$ 2,080,000.00$ 1,759,272.44$ 2,130,000.00$
Other Taxes
10-100-403020 Cigarette Tax (128,223.40)$ (120,000.00)$ (120,000.00)$ (111,847.00)$ (120,000.00)$
Other Taxes 128,223.40$ 120,000.00$ 120,000.00$ 111,847.00$ 120,000.00$
Franchise & Utility Tax
10-100-410020 Electric Utility Lic Tax (3,516,107.15)$ (3,220,000.00)$ (3,220,000.00)$ (3,434,822.63)$ (3,580,000.00)$
10-100-410021 Electric Utility-AUDIT -$ -$ -$ -$ -$
10-100-410030 Gas Utility License Tax (946,626.96)$ (925,000.00)$ (925,000.00)$ (1,044,735.82)$ (990,000.00)$
10-100-410031 Gas Utility-AUDIT -$ -$ -$ -$ -$
10-100-410050 Telephone Utility Lic Tax -$ -$ -$ -$ -$
10-100-410051 Cell Phone Utility Tax -$ -$ -$ -$ -$
10-100-410052 Telephone/Cell Utility Tax (2,370,202.12)$ (2,450,000.00)$ (2,450,000.00)$ (2,025,218.79)$ (2,250,000.00)$
10-100-410053 Telephone/Cell Utility-AUDIT (120,115.55)$ (110,000.00)$ (110,000.00)$ (281,121.98)$ -$
10-100-410060 Cable Franchise Fee (336,363.20)$ (335,000.00)$ (335,000.00)$ (310,778.42)$ (405,000.00)$
10-100-410061 Cable Utility-AUDIT -$ -$ -$ (4,000.00)$ -$
Franchise & Utility Tax 7,289,414.98$ 7,040,000.00$ 7,040,000.00$ 7,100,677.64$ 7,225,000.00$
Property Taxes
10-100-420010 Cur Property Tax (4,574,811.33)$ (4,600,000.00)$ (4,600,000.00)$ (4,514,123.64)$ (4,600,000.00)$
10-100-420020 Del Property Tax (55,349.55)$ (40,000.00)$ (40,000.00)$ (54,847.13)$ (55,000.00)$
10-100-420040 Fin Inst Tax (30,689.00)$ (10,000.00)$ (10,000.00)$ (41,534.94)$ (20,000.00)$
10-100-420050 Prop Tax Int & Penalties (30,081.23)$ (20,000.00)$ (20,000.00)$ (28,731.45)$ (30,000.00)$
10-100-420055 Surtax Receipts - County Reimb (54,399.28)$ (54,000.00)$ (54,000.00)$ (54,399.28)$ (54,399.00)$
10-100-420060 Surtax Receipts (473,648.47)$ (470,000.00)$ (470,000.00)$ (472,315.78)$ (470,000.00)$
10-100-420080 Special Tax Rev (18,568.57)$ (15,000.00)$ (15,000.00)$ (23,865.79)$ (20,000.00)$
Property Taxes 5,237,547.43$ 5,209,000.00$ 5,209,000.00$ 5,189,818.01$ 5,249,399.00$
Intergovernmental
10-100-430010 Federal Grants (704,442.21)$ (348,200.00)$ -$ -$ -$
10-100-430020 State Grants (360.00)$ -$ -$ -$ -$
10-100-430040 Local Grants (35,394.07)$ (20,262.50)$ -$ -$ -$
10-100-430060 Drug Forfeiture (61,398.89)$ -$ -$ (5,173.92)$ -$
10-100-430074 Overtime Reimb -$ -$ -$ -$ -$
10-100-430100 State DNR Historic Pres.-$ -$ -$ -$ -$
10-100-480020 NSP Rehab Sales (29,341.95)$ -$ -$ (56,168.95)$ -$
10-100-480025 HUD Program Income (12,340.00)$ -$ (6,610.00)$ (10,610.00)$ -$
Intergovernmental 843,277.12$ 368,462.50$ 6,610.00$ 71,952.87$ -$
Charges for Services
10-100-440010 Admin Charge Backs (1,225,764.00)$ (1,225,559.00)$ (1,225,559.00)$ (1,225,559.00)$ (1,527,958.00)$
10-100-440050 Emt Reimbursement -$ -$ -$ -$ (25,000.00)$
10-100-440210 Street Cuts (24,373.00)$ (25,000.00)$ (25,000.00)$ (27,346.00)$ (25,000.00)$
10-100-440910 Fuel Charge-backs (354,436.22)$ -$ -$ (16,334.18)$ (18,000.00)$
10-100-440920 Parts Charge-back (148,623.03)$ (91,600.00)$ (91,600.00)$ (147,709.95)$ (95,000.00)$
10-100-440930 Labor Charge-backs (122,450.30)$ (137,400.00)$ (137,400.00)$ (137,280.59)$ (125,000.00)$
10-100-450189 Animal Shelter Bricks (100.00)$ -$ -$ (900.00)$ -$
10-100-481020 Cole Cty Animal Rescue (100,000.00)$ (100,000.00)$ (100,000.00)$ (100,000.00)$ (100,000.00)$
10-100-481030 Rent City Hall/annex (6,500.00)$ (6,500.00)$ (6,500.00)$ (6,500.00)$ (6,500.00)$
10-100-481040 Rent Other (12,000.00)$ (12,000.00)$ (12,000.00)$ (12,000.00)$ (12,000.00)$
10-100-481045 Rent-tower Sites (94,044.51)$ (80,000.00)$ (80,000.00)$ (97,857.52)$ (115,000.00)$
10-100-481065 Parking Spot Maintenance -$ -$ -$ -$ (25,000.00)$
10-100-481075 Cole Cty 911 Reimb (356,443.96)$ (358,228.63)$ (358,228.63)$ (358,739.86)$ (348,556.80)$
10-100-481080 Sale Of Maps/gis Data (60.00)$ -$ -$ (150.00)$ -$
10-100-481085 Cole Cty Gis Joint Coop (15,000.00)$ (15,000.00)$ (15,000.00)$ (15,000.00)$ (15,000.00)$
10-100-481090 Cole Cty Sheriff-New World (28,678.00)$ (28,678.00)$ (28,678.00)$ -$ -$
10-100-481100 Sale Of Grave Sites (6,800.00)$ (3,000.00)$ (3,000.00)$ (4,000.00)$ (3,000.00)$
10-100-481105 TIF Administration Fee -$ -$ -$ -$ (7,730.00)$
10-100-481110 Long & Short 33.87$ -$ -$ (66.86)$ -$
Charges for Services 2,495,239.15$ 2,082,965.63$ 2,082,965.63$ 2,149,443.96$ 2,448,744.80$
Fees Licenses & Permits
10-100-450010 Liquor Licenses (66,793.33)$ (65,000.00)$ (65,000.00)$ (66,280.95)$ (65,000.00)$
10-100-450020 Business Licenses (216,347.85)$ (205,000.00)$ (205,000.00)$ (214,557.87)$ (215,000.00)$
10-100-450021 Home Occupation Permit (1,666.00)$ (1,500.00)$ (1,500.00)$ (1,508.00)$ (1,500.00)$
10-100-450030 Soliciters Licenses -$ -$ -$ -$ -$
10-100-450040 Abandoned Bldg Registration (1,023.31)$ -$ -$ (132.00)$ -$
10-100-450041 Abandoned Bldg Admin Fee (1,751.30)$ -$ -$ (7,864.17)$ (5,500.00)$
10-100-450045 Bldg Constr Fees (206,756.75)$ (200,000.00)$ (200,000.00)$ (240,644.11)$ (125,000.00)$
10-100-450050 Electrical Certificates (16,616.00)$ (16,000.00)$ (16,000.00)$ (19,085.00)$ (16,000.00)$
321
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
10-100-450060 Electrical Permits (4,838.22)$ (2,500.00)$ (2,500.00)$ (3,624.81)$ (2,500.00)$
10-100-450070 Plumbing Licenses (10,378.00)$ (10,000.00)$ (10,000.00)$ (11,228.00)$ (10,000.00)$
10-100-450080 Plumbing Permits (6,052.50)$ (5,000.00)$ (5,000.00)$ (4,677.25)$ (5,000.00)$
10-100-450090 Other Lic & Permits (1,850.00)$ (1,500.00)$ (1,500.00)$ (2,990.78)$ (2,000.00)$
10-100-450091 Day Care Inspection Fees (8,200.00)$ (8,000.00)$ (8,000.00)$ (7,890.00)$ (8,000.00)$
10-100-450092 Food Inspection Fees (86,073.49)$ (88,000.00)$ (88,000.00)$ (87,854.41)$ (88,000.00)$
10-100-450100 Curb Cut Permits (1,518.00)$ (1,500.00)$ (1,500.00)$ (624.00)$ (1,500.00)$
10-100-450110 Board Of Adj Fees (2,600.00)$ (1,200.00)$ (1,200.00)$ (1,854.00)$ (1,200.00)$
10-100-450120 Sign Permits (5,240.00)$ (4,000.00)$ (4,000.00)$ (3,946.00)$ (5,000.00)$
10-100-450130 Demolition Permits (916.00)$ (500.00)$ (500.00)$ (936.00)$ (500.00)$
10-100-450150 Acc Rep Fees-police (12,609.05)$ (12,000.00)$ (12,000.00)$ (10,856.90)$ (12,000.00)$
10-100-450160 Accrpt/blastg P-fire (1,133.00)$ (500.00)$ (500.00)$ (609.00)$ (750.00)$
10-100-450170 Animal Redemption Fees (51,310.00)$ (53,000.00)$ (53,000.00)$ (51,985.00)$ (52,000.00)$
10-100-450180 Animal Vaccinations Fees (5,765.00)$ (4,500.00)$ (4,500.00)$ (4,655.00)$ (5,000.00)$
10-100-450185 Animal Cremation Fees (25,928.00)$ (20,000.00)$ (20,000.00)$ (23,277.00)$ (24,000.00)$
10-100-450186 Animal Boarding Fees -$ -$ -$ -$ -$
10-100-450190 Taxi Permits (450.00)$ (500.00)$ (500.00)$ (575.00)$ (450.00)$
10-100-450230 Vacating Right Of Way (230.00)$ (400.00)$ (400.00)$ (650.00)$ (400.00)$
10-100-450250 Rezoning Request (12,356.00)$ (10,000.00)$ (10,000.00)$ (11,665.00)$ (10,000.00)$
10-100-450260 Non-refundable Plans/spec (1,852.50)$ (3,000.00)$ (3,000.00)$ (1,666.00)$ (2,000.00)$
Fees Licenses & Permits 750,254.30$ 713,600.00$ 713,600.00$ 781,636.25$ 658,300.00$
Fines & Forfeitures
10-100-460010 Court Cost (80,704.07)$ (80,000.00)$ (80,000.00)$ (72,651.35)$ (80,000.00)$
10-100-460015 Court Restitutions (1,986.90)$ (1,300.00)$ (1,300.00)$ (1,863.30)$ (1,300.00)$
10-100-460018 Inmate Security Fund (12,872.05)$ (12,080.00)$ (12,080.00)$ (11,989.80)$ (12,080.00)$
10-100-460020 Jail Cost Recovery (9,381.09)$ (10,000.00)$ (10,000.00)$ (8,071.05)$ (10,000.00)$
10-100-460025 Alcohol Offense Cost Rec (11,113.00)$ (10,000.00)$ (10,000.00)$ (7,540.00)$ (8,000.00)$
10-100-460030 Pol Fines-traffic (836,636.99)$ (850,000.00)$ (850,000.00)$ (803,235.46)$ (835,000.00)$
10-100-460040 Pol Tickets-parking -$ (1,000.00)$ (1,000.00)$ -$ -$
10-100-460050 Pol Fines-other -$ -$ -$ -$ -$
10-100-460060 Dog Fines -$ -$ -$ -$ -$
10-100-460070 P & Code Violations -$ -$ -$ -$ -$
10-100-460090 Parking Fines (42,254.30)$ (58,600.00)$ (58,600.00)$ (58,437.49)$ (53,000.00)$
10-100-460100 Bankcard Charges 13,843.12$ 13,000.00$ 13,000.00$ 16,004.14$ 7,000.00$
Fines & Forfeitures 981,105.28$ 1,009,980.00$ 1,009,980.00$ 947,784.31$ 992,380.00$
Contributions/Donations
10-100-430055 DARE Contributions -$ -$ -$ -$ -$
10-100-480015 Sidewalk Waiver Revenue -$ -$ -$ -$ -$
10-100-480030 Donations-Recycling (11,000.00)$ -$ -$ -$ -$
10-100-480050 Sober Driver Program (4,835.22)$ (5,000.00)$ (6,040.00)$ (3,360.00)$ -$
10-100-480055 JC Fire Museum (16,555.00)$ -$ (9,884.50)$ (11,834.50)$ -$
10-100-480063 Private Donations-Cultural Art (200.00)$ -$ -$ -$ -$
10-100-480065 Cultural Arts (20.00)$ -$ -$ (1,280.00)$ -$
10-100-480070 Community Projects Donations (4,295.00)$ -$ (700.00)$ (700.00)$ -$
10-100-480080 Dare Donations (8,006.24)$ -$ (500.00)$ (500.00)$ -$
10-100-480090 Police K-9 Donations (500.00)$ -$ (500.00)$ (500.00)$ -$
10-100-480165 Animal S Donations (4,914.00)$ -$ (40,024.62)$ (52,780.93)$ -$
10-100-481050 Transfer Stn/Plng-Sld Wst Cntr -$ -$ -$ -$ -$
10-100-481055 Street Repair-Solid Waste Cntr (111,833.38)$ (110,000.00)$ (110,000.00)$ (94,462.50)$ (112,000.00)$
10-100-481095 Cemetery Donations -$ -$ -$ -$ -$
10-100-486070 Cap Contr-Neighborhood Imp Pro -$ -$ -$ (162.80)$ -$
Contributions/Donations 162,158.84$ 115,000.00$ 167,649.12$ 165,580.73$ 112,000.00$
Other Operating Revenues
10-100-450187 Special Sn Program -$ -$ -$ -$ -$
10-100-450188 Adoption Voucher Program -$ -$ -$ -$ -$
10-100-480010 Citizen Participation (11,831.30)$ -$ -$ (711.93)$ -$
10-100-480011 Police Evidence Funds -$ -$ -$ (75,069.65)$ -$
10-100-481070 Miscellaneous (30,580.17)$ (24,000.00)$ (24,000.00)$ (100,784.79)$ (30,000.00)$
10-100-481072 TIF Prof Svcs Deposit (10,000.00)$ -$ -$ -$ -$
10-100-481077 Insurance Claims (11,418.50)$ (20,000.00)$ (78,241.76)$ (60,746.11)$ (20,000.00)$
10-100-481078 Cafeteria Refunds (21,652.38)$ -$ -$ (18,449.70)$ (10,000.00)$
Other Operating Revenues 85,482.35$ 44,000.00$ 102,241.76$ 255,762.18$ 60,000.00$
Interest Income
10-100-470010 Interest (96,141.16)$ (65,000.00)$ (65,000.00)$ (93,755.89)$ (90,000.00)$
10-100-470051 Unrealized Gains/losses -$ -$ -$ -$ -$
Interest Income 96,141.16$ 65,000.00$ 65,000.00$ 93,755.89$ 90,000.00$
Other Non-Operating Revenue
10-100-485049 Cap/vhcl/eqp-sale Of Assets -$ -$ -$ -$ -$
10-100-485050 Sale Of Assets (290,372.78)$ (20,000.00)$ (20,000.00)$ (23,414.00)$ (25,000.00)$
Other Non-Operating Revenue 290,372.78$ 20,000.00$ 20,000.00$ 23,414.00$ 25,000.00$
Transfers In
10-100-490193 Trsfr From Grant Fund -$ -$ -$ -$ -$
10-100-490240 Trsfr From Lodging Tax (19,930.23)$ (21,940.00)$ (21,940.00)$ (21,602.62)$ (24,100.00)$
10-100-490260 Trans from Firemen's Spec Rev -$ -$ -$ -$ -$
10-100-490280 Trnf From Stoneridge Tdd -$ -$ -$ -$ -$
10-100-490320 Trans from Cap Proj-Street&PF -$ -$ -$ -$ -$
322
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
10-100-490353 Transfer From Cit "e"-$ -$ -$ -$ -$
10-100-490600 Transfer from Water Fund (17,809.14)$ -$ -$ -$ -$
10-100-490620 Transfer from Parking Fund -$ -$ -$ -$ -$
Transfers In 37,739.37$ 21,940.00$ 21,940.00$ 21,602.62$ 24,100.00$
Carry Over Surplus
10-100-495995 Transfer From(to) Surplus -$ 27,113.69$ (863,149.27)$ -$ 5,211.39$
10-100-495996 Trnasfer From(To) Surplus -$ -$ -$ -$ -$
Carry Over Surplus -$ (27,113.69)$ 863,149.27$ -$ (5,211.39)$
100 Revenue 30,182,225.49$ 28,502,834.44$ 29,142,135.78$ 27,108,320.73$ 28,902,221.41$
149 Entitlement Grant
Intergovernmental
10-149-430010 Federal Grants -$ -$ (719,083.74)$ (395,208.31)$ (205,495.26)$
10-149-430020 State Grants -$ -$ -$ -$ -$
10-149-430040 Local Grants -$ -$ -$ -$ -$
Intergovernmental -$ -$ 719,083.74$ 395,208.31$ 205,495.26$
149 Entitlement Grant -$ -$ 719,083.74$ 395,208.31$ 205,495.26$
185 Non-Departmental
Intergovernmental
10-185-430010 Federal Grants -$ -$ -$ -$ -$
10-185-430020 State Grants -$ -$ -$ -$ -$
10-185-430040 Local Grants -$ -$ -$ -$ -$
Intergovernmental -$ -$ -$ -$ -$
185 Non-Departmental -$ -$ -$ -$ -$
300 Police Department
Intergovernmental
10-300-430010 Federal Grants (366,679.39)$ -$ (306,582.85)$ (285,311.12)$ -$
10-300-430020 State Grants -$ -$ -$ -$ -$
10-300-430040 Local Grants (10,552.65)$ -$ -$ (52,955.42)$ -$
10-300-430074 Overtime Reimb (47,737.83)$ -$ (120,884.95)$ (36,205.73)$ -$
Intergovernmental 424,969.87$ -$ 427,467.80$ 374,472.27$ -$
300 Police Department 424,969.87$ -$ 427,467.80$ 374,472.27$ -$
310 School Resource Officer
Intergovernmental
10-310-430010 Federal Grants -$ -$ -$ -$ -$
10-310-430020 State Grants -$ -$ -$ -$ -$
10-310-430040 Local Grants (192,242.34)$ (184,966.60)$ (184,966.60)$ (184,966.60)$ (176,674.55)$
Intergovernmental 192,242.34$ 184,966.60$ 184,966.60$ 184,966.60$ 176,674.55$
310 School Resource Officer 192,242.34$ 184,966.60$ 184,966.60$ 184,966.60$ 176,674.55$
320 M.U.S.T.A.N.G.
Intergovernmental
10-320-430010 Federal Grants (38,694.62)$ -$ (54.99)$ (20,785.79)$ (30,761.68)$
10-320-430020 State Grants -$ -$ -$ -$ -$
10-320-430040 Local Grants -$ -$ -$ -$ -$
10-320-430060 Drug Forfeiture -$ -$ -$ -$ -$
10-320-430074 Overtime Reimb -$ -$ -$ -$ -$
Intergovernmental 38,694.62$ -$ 54.99$ 20,785.79$ 30,761.68$
320 M.U.S.T.A.N.G.38,694.62$ -$ 54.99$ 20,785.79$ 30,761.68$
400 Fire Department
Intergovernmental
10-400-430010 Federal Grant -$ -$ (184,500.00)$ -$ -$
10-400-430040 Local Grants -$ -$ -$ -$ -$
Intergovernmental -$ -$ 184,500.00$ -$ -$
400 Fire Department -$ -$ 184,500.00$ -$ -$
522 Plan & Protect Svcs-MPO
Intergovernmental
10-522-430010 Federal Grants -$ -$ (148,200.00)$ (90,096.00)$ (141,626.54)$
10-522-430020 State Grants -$ -$ -$ -$ -$
10-522-430040 Local Grants -$ -$ (9,262.50)$ (5,631.00)$ (8,851.66)$
Intergovernmental -$ -$ 157,462.50$ 95,727.00$ 150,478.20$
522 Plan & Protect Svcs-MPO -$ -$ 157,462.50$ 95,727.00$ 150,478.20$
323
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
530 Plan & Protect Svc-Redev/Grant
Intergovernmental
10-530-430010 Federal Grants -$ -$ (1,374,095.19)$ (979,129.49)$ -$
10-530-430020 State Grants -$ -$ (1,250.00)$ (1,250.00)$ -$
10-530-430040 Local Grants -$ -$ -$ -$ (11,000.00)$
Intergovernmental -$ -$ 1,375,345.19$ 980,379.49$ 11,000.00$
530 Plan & Protect Svc-Redev/Grant -$ -$ 1,375,345.19$ 980,379.49$ 11,000.00$
532 Plan & Protect Svcs-Env Health
Intergovernmental
10-532-430010 Federal Grants -$ -$ -$ -$ -$
10-532-430020 State Grants -$ -$ -$ -$ -$
10-532-430040 Local Grants -$ -$ (11,000.00)$ (10,980.00)$ -$
Intergovernmental -$ -$ 11,000.00$ 10,980.00$ -$
532 Plan & Protect Svcs-Env Health -$ -$ 11,000.00$ 10,980.00$ -$
990 Capital Projects
Intergovernmental
10-990-430010 Federal Grants -$ -$ (1,401,414.33)$ (104,039.25)$ -$
10-990-430020 State Grants -$ -$ -$ -$ -$
10-990-430040 Local Grants -$ -$ -$ -$ -$
Intergovernmental -$ -$ 1,401,414.33$ 104,039.25$ -$
990 Capital Projects -$ -$ 1,401,414.33$ 104,039.25$ -$
Revenue 30,838,132.32$ 28,687,801.04$ 33,603,430.93$ 29,274,879.44$ 29,476,631.10$
324
Mayor & Council
325
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
110 Mayor & Council
Personnel Services
10-110-501010 Salary-Elected Officials 65,475.00$ 64,800.00$ 64,800.00$ 59,175.00$ 64,800.00$
10-110-501020 Salaries -$ -$ -$ -$ -$
10-110-501050 Parttime(w/o Benefits)-$ -$ -$ -$ -$
10-110-502010 Social Security 4,838.03$ 4,957.20$ 4,957.20$ 4,527.43$ 4,957.20$
10-110-502020 Group Health Insurance 1,048.00$ -$ -$ -$ -$
10-110-502040 Workers Compensation -$ 103.26$ 103.26$ 103.26$ -$
Personnel Services 71,361.03$ 69,860.46$ 69,860.46$ 63,805.69$ 69,757.20$
Materials & Supplies
10-110-511010 Advertising -$ -$ -$ -$ -$
10-110-511020 Postage 108.29$ 100.00$ 100.00$ 30.50$ 100.00$
10-110-512010 Printing -$ 750.00$ 750.00$ 21.00$ 750.00$
10-110-512020 Copies 51.27$ 500.00$ 500.00$ 143.14$ 400.00$
10-110-513010 Office Supplies 291.66$ 400.00$ 400.00$ 317.65$ 75.00$
10-110-514040 Food -$ 500.00$ 412.05$ -$ -$
Materials & Supplies 451.22$ 2,250.00$ 2,162.05$ 512.29$ 1,325.00$
Contractual Services
10-110-520010 Mileage Expense -$ -$ -$ -$ -$
10-110-520025 Security -$ 3,000.00$ 3,000.00$ 431.59$ 1,500.00$
10-110-520030 Dues And Publications 4,367.51$ 4,500.00$ 4,582.90$ 4,582.90$ 4,582.90$
10-110-520050 Meeting And Conferences 64.83$ -$ -$ -$ -$
10-110-520070 Training & Education -$ 500.00$ 417.10$ 138.47$ 1,400.00$
10-110-522020 Professional Services -$ -$ 87.95$ 87.95$ 100.00$
10-110-529010 Special Events -$ -$ -$ -$ -$
Contractual Services 4,432.34$ 8,000.00$ 8,087.95$ 5,240.91$ 7,582.90$
Utilities
10-110-534010 Telephone -$ -$ -$ -$ -$
Utilities -$ -$ -$ -$ -$
Repairs & Maintenance
10-110-547020 Maintenance Agreements -$ -$ -$ -$ 325.00$
Repairs & Maintenance -$ -$ -$ -$ 325.00$
Capital Purchases
10-110-572020 Purchase Of Equipment -$ -$ -$ -$ -$
Capital Purchases -$ -$ -$ -$ -$
110 Mayor & Council 76,244.59$ 80,110.46$ 80,110.46$ 69,558.89$ 78,990.10$
326
City Clerk
327
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
120 City Clerk
Personnel Services
10-120-501020 Salaries 64,194.54$ 63,969.55$ 63,969.55$ 66,252.66$ 65,539.49$
10-120-501050 Parttime(w/o Benefits)-$ -$ -$ -$ -$
10-120-501090 Overtime -$ -$ 16.85$ 16.85$ -$
10-120-501095 Overtime Straight Pay -$ -$ -$ -$ -$
10-120-502010 Social Security 4,634.21$ 4,893.67$ 4,893.67$ 4,790.02$ 5,013.77$
10-120-502020 Group Health Insurance 12,431.24$ 12,300.85$ 12,300.85$ 12,296.33$ 13,043.71$
10-120-502030 Retirement 12,007.23$ 12,602.00$ 12,602.00$ 10,985.25$ 11,534.95$
10-120-502040 Workers Compensation -$ 103.26$ 103.26$ 103.26$ -$
10-120-502050 Life Insurance 109.11$ 108.44$ 108.44$ 101.89$ 110.61$
10-120-502060 Long Term Disability 174.58$ 179.04$ 179.04$ 168.50$ 182.62$
10-120-502070 Employee Assistance Prgm 32.56$ 29.53$ 29.53$ 29.66$ 32.87$
Personnel Services 93,583.47$ 94,186.34$ 94,203.19$ 94,744.42$ 95,458.02$
Materials & Supplies
10-120-511020 Postage 137.71$ 270.00$ 270.00$ 73.85$ 200.00$
10-120-512010 Printing -$ -$ -$ -$ -$
10-120-512020 Copies 380.80$ 500.00$ 500.00$ 467.14$ 400.00$
10-120-513010 Office Supplies 72.89$ 1,000.00$ 1,000.00$ 728.23$ 500.00$
Materials & Supplies 591.40$ 1,770.00$ 1,770.00$ 1,269.22$ 1,100.00$
Contractual Services
10-120-520030 Dues And Publications 250.00$ 250.00$ 250.00$ 185.00$ 275.00$
10-120-520050 Meeting And Conferences 48.00$ -$ -$ -$ -$
10-120-520070 Training And Education -$ 1,000.00$ 1,000.00$ 285.00$ 1,000.00$
10-120-522020 Professional Services -$ 750.00$ 498.15$ 4.05$ 500.00$
10-120-529030 Election Expense 72,083.02$ 50,000.00$ 50,000.00$ 21,613.64$ 35,000.00$
Contractual Services 72,381.02$ 52,000.00$ 51,748.15$ 22,087.69$ 36,775.00$
Utilities
10-120-534010 Telephone -$ -$ -$ -$ -$
Utilities -$ -$ -$ -$ -$
Repairs & Maintenance
10-120-547010 Equipment Maintenance 471.18$ 400.00$ 635.00$ 489.15$ -$
10-120-547020 Maintenance Agreements -$ -$ -$ -$ 525.00$
Repairs & Maintenance 471.18$ 400.00$ 635.00$ 489.15$ 525.00$
Capital Purchases
10-120-572020 Purchase Of Equipment -$ -$ -$ -$ -$
Capital Purchases -$ -$ -$ -$ -$
120 City Clerk 167,027.07$ 148,356.34$ 148,356.34$ 118,590.48$ 133,858.02$
328
City Administrator
329
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
140 City Administrator
Personnel Services
10-140-501020 Salaries 287,914.26$ 237,606.67$ 194,289.92$ 181,530.81$ 224,385.52$
10-140-501050 Parttime(w/o Benefits)-$ -$ -$ -$ -$
10-140-501060 Seasonal Salaries -$ -$ -$ -$ -$
10-140-501090 Overtime -$ -$ -$ -$ -$
10-140-501095 Overtime Straight Pay -$ -$ -$ -$ -$
10-140-502010 Social Security 16,332.67$ 18,176.91$ 12,139.78$ 13,314.17$ 17,165.49$
10-140-502020 Group Health Insurance 19,770.00$ 24,629.85$ 16,066.75$ 15,572.25$ 19,199.71$
10-140-502030 Retirement 37,105.85$ 46,808.51$ 27,331.24$ 15,510.39$ 37,581.76$
10-140-502040 Workers Compensation -$ 542.12$ 542.12$ 542.12$ -$
10-140-502050 Life Insurance 316.13$ 384.72$ 287.61$ 278.51$ 342.72$
10-140-502060 Long Term Disability 397.94$ 517.92$ 424.74$ 453.67$ 591.44$
10-140-502070 Employee Assistance Prgm 43.41$ 66.60$ 36.72$ 40.76$ 49.43$
Personnel Services 361,880.26$ 328,733.30$ 251,118.88$ 227,242.68$ 299,316.07$
Materials & Supplies
10-140-511010 Advertising 5,815.05$ 1,000.00$ 1,000.00$ -$ 1,000.00$
10-140-511020 Postage 245.65$ 400.00$ 400.00$ 150.47$ 350.00$
10-140-512010 Printing -$ 300.00$ 300.00$ 120.00$ 200.00$
10-140-512020 Copies 111.54$ 500.00$ 500.00$ 138.56$ 300.00$
10-140-513010 Office Supplies 1,667.43$ 1,200.00$ 1,200.00$ 942.72$ 885.00$
10-140-517010 Operational Supplies -$ 1,750.00$ 1,750.00$ 130.81$ 1,500.00$
Materials & Supplies 7,839.67$ 5,150.00$ 5,150.00$ 1,482.56$ 4,235.00$
Contractual Services
10-140-520030 Dues And Publications 580.00$ 600.00$ 600.00$ 365.00$ 2,000.00$
10-140-520050 Meeting And Conferences 2,011.68$ -$ -$ -$ -$
10-140-520070 Training And Education 99.00$ 1,200.00$ 1,200.00$ 849.89$ 3,500.00$
10-140-520080 Tuition Reimbursement -$ 2,000.00$ 2,000.00$ -$ -$
10-140-520090 Recruitment -$ -$ 7,960.75$ 7,960.75$ -$
10-140-520095 Relocation Fees -$ -$ 17,402.06$ 17,402.06$ -$
10-140-522020 Professional Services 393.96$ 2,000.00$ 1,693.01$ 494.30$ 1,000.00$
Contractual Services 3,084.64$ 5,800.00$ 30,855.82$ 27,072.00$ 6,500.00$
Utilities
10-140-534010 Telephone -$ -$ -$ -$ -$
Utilities -$ -$ -$ -$ -$
Repairs & Maintenance
10-140-541030 Vehicle Wash -$ -$ -$ -$ -$
10-140-547010 Equipment Maintenance 237.60$ 250.00$ 250.00$ 115.44$ -$
10-140-547020 Maintenance Agreements -$ -$ -$ -$ 450.00$
Repairs & Maintenance 237.60$ 250.00$ 250.00$ 115.44$ 450.00$
Capital Purchases
10-140-572020 Purchase Of Equipment -$ -$ 306.99$ 306.99$ -$
Capital Purchases -$ -$ 306.99$ 306.99$ -$
140 City Administrator 373,042.17$ 339,933.30$ 287,681.69$ 256,219.67$ 310,501.07$
330
City Counselor
331
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
150 City Counselor
Personnel Services
10-150-501020 Salaries 207,663.74$ 217,116.79$ 191,239.55$ 176,527.12$ 222,294.95$
10-150-501040 Part-time (w\benefits)-$ -$ -$ -$ -$
10-150-501050 Parttime(w/o Benefits)-$ -$ -$ -$ -$
10-150-501060 Seasonal Salaries -$ -$ -$ -$ -$
10-150-501090 Overtime 183.60$ -$ 17.36$ 17.36$ -$
10-150-501095 Overtime Straight Pay -$ -$ -$ -$ -$
10-150-502010 Social Security 14,880.22$ 16,609.43$ 17,354.55$ 12,552.32$ 17,005.56$
10-150-502020 Group Health Insurance 28,971.16$ 33,916.35$ 31,716.35$ 26,574.75$ 36,130.31$
10-150-502030 Retirement 34,972.79$ 42,772.01$ 44,534.97$ 31,954.24$ 39,123.91$
10-150-502040 Workers Compensation -$ 370.02$ 370.02$ 370.02$ -$
10-150-502050 Life Insurance 346.10$ 364.39$ 324.39$ 304.77$ 390.53$
10-150-502060 Long Term Disability 512.63$ 555.12$ 555.12$ 455.92$ 567.94$
10-150-502070 Employee Assistance Prgm 75.98$ 74.15$ 74.15$ 74.48$ 82.55$
10-150-503020 Unemployment Compensation -$ -$ -$ -$ -$
Personnel Services 287,606.22$ 311,778.26$ 286,186.46$ 248,830.98$ 315,595.75$
Materials & Supplies
10-150-511010 Advertising -$ -$ -$ -$ -$
10-150-511020 Postage 407.03$ 300.00$ 465.00$ 453.87$ 600.00$
10-150-512010 Printing 257.16$ 200.00$ 125.00$ -$ 200.00$
10-150-512020 Copies 266.81$ 670.00$ 670.00$ 216.41$ 670.00$
10-150-513010 Office Supplies 1,858.52$ 1,800.00$ 1,800.00$ 609.16$ 1,800.00$
10-150-517010 Operational Supplies -$ 100.00$ 10.00$ -$ -$
Materials & Supplies 2,789.52$ 3,070.00$ 3,070.00$ 1,279.44$ 3,270.00$
Contractual Services
10-150-520020 Auditing Travel Expense -$ -$ -$ -$ -$
10-150-520030 Dues And Publications 12,422.85$ 12,400.00$ 12,240.00$ 8,328.05$ 11,000.00$
10-150-520050 Meeting And Conferences 1,309.81$ -$ -$ -$ -$
10-150-520070 Training And Education 2,303.27$ 5,000.00$ 5,000.00$ 4,369.14$ 6,000.00$
10-150-520080 Tuition Reimbursement 3,249.00$ 2,880.00$ 3,420.00$ 3,420.00$ 3,420.00$
10-150-521010 General Insurance 844.00$ 3,000.00$ 3,000.00$ 1,712.00$ 3,400.00$
10-150-522020 Professional Services 11,320.36$ 11,100.00$ 24,760.16$ 6,094.24$ 8,000.00$
10-150-525030 Court Cost & Witness Fees 59.86$ 40.00$ 60.00$ 57.00$ 75.00$
Contractual Services 31,509.15$ 34,420.00$ 48,480.16$ 23,980.43$ 31,895.00$
Utilities
10-150-534010 Telephone -$ -$ -$ -$ -$
Utilities -$ -$ -$ -$ -$
Repairs & Maintenance
10-150-547010 Equipment Maintenance 1,167.98$ 1,250.00$ 1,410.00$ 1,218.25$ -$
10-150-547020 Maintenance Agreements -$ -$ -$ -$ 1,350.00$
Repairs & Maintenance 1,167.98$ 1,250.00$ 1,410.00$ 1,218.25$ 1,350.00$
Capital Purchases
10-150-572020 Purchase Of Equipment -$ -$ -$ -$ -$
10-150-573030 Purch/improv Land/buildin -$ -$ -$ -$ -$
Capital Purchases -$ -$ -$ -$ -$
150 City Counselor 323,072.87$ 350,518.26$ 339,146.62$ 275,309.10$ 352,110.75$
332
Municipal Court
333
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
160 Municipal Court
Personnel Services
10-160-501010 Salary-elected Officals 59,999.88$ 60,000.00$ 60,000.00$ 54,999.89$ 59,999.88$
10-160-501020 Salaries 98,893.65$ 97,303.63$ 97,303.63$ 92,318.57$ 99,540.25$
10-160-501040 Part-time (w\benefits)-$ -$ -$ -$ -$
10-160-501050 Parttime(w/o Benefits)5,486.75$ 9,500.00$ 9,500.00$ 5,005.76$ 16,931.49$
10-160-501090 Overtime 2,081.07$ 8,600.00$ 7,200.00$ 378.10$ 1,000.00$
10-160-501095 Overtime Straight Pay -$ -$ -$ -$ -$
10-160-502010 Social Security 12,559.96$ 13,418.38$ 13,418.38$ 11,512.71$ 13,576.58$
10-160-502020 Group Health Insurance 11,711.57$ 12,436.90$ 12,436.90$ 11,152.62$ 13,032.88$
10-160-502030 Retirement 18,888.65$ 20,863.01$ 20,863.01$ 16,765.50$ 17,695.08$
10-160-502040 Workers Compensation -$ 154.89$ 154.89$ 154.89$ -$
10-160-502050 Life Insurance 166.04$ 163.88$ 163.88$ 154.63$ 167.16$
10-160-502060 Long Term Disability 267.27$ 272.64$ 272.64$ 256.53$ 277.85$
10-160-502070 Employee Assistance Prgm 54.26$ 51.73$ 51.73$ 51.98$ 57.59$
Personnel Services 210,109.10$ 222,765.06$ 221,365.06$ 192,751.18$ 222,278.76$
Materials & Supplies
10-160-511010 Advertising -$ -$ -$ -$ -$
10-160-511020 Postage 3,238.30$ 4,000.00$ 4,000.00$ 2,845.89$ 4,000.00$
10-160-512010 Printing 1,071.33$ 1,090.00$ 1,090.00$ 393.61$ 1,090.00$
10-160-512020 Copies 215.49$ 1,000.00$ 1,000.00$ 157.66$ 500.00$
10-160-513010 Office Supplies 4,274.35$ 1,600.00$ 1,600.00$ 242.59$ 2,500.00$
Materials & Supplies 8,799.47$ 7,690.00$ 7,690.00$ 3,639.75$ 8,090.00$
Contractual Services
10-160-520025 Security -$ 10,000.00$ 10,000.00$ 6,937.28$ 10,000.00$
10-160-520030 Dues And Publications 100.00$ 300.00$ 450.00$ 392.32$ 450.00$
10-160-520050 Meeting And Conferences 683.48$ -$ -$ -$ -$
10-160-520070 Training And Education 500.00$ 1,000.00$ 1,960.00$ 805.63$ 2,500.00$
10-160-522020 Professional Services 20,331.78$ 3,000.00$ 3,000.00$ 2,595.49$ 3,000.00$
10-160-525005 Appointed Counsel -$ 7,000.00$ 7,000.00$ 5,766.80$ 7,000.00$
10-160-525010 Care Of Prisoners 151.00$ 3,530.50$ 3,380.50$ -$ 2,500.00$
10-160-525030 Court Cost & Witness Fees -$ 40.00$ 40.00$ -$ 40.00$
Contractual Services 21,766.26$ 24,870.50$ 25,830.50$ 16,497.52$ 25,490.00$
Utilities
10-160-534010 Telephone -$ -$ -$ -$ -$
Utilities -$ -$ -$ -$ -$
Repairs & Maintenance
10-160-547010 Equipment Maintenance 830.22$ 1,200.00$ 1,200.00$ 422.34$ -$
10-160-547020 Maintenance Agreements -$ -$ -$ -$ 500.00$
Repairs & Maintenance 830.22$ 1,200.00$ 1,200.00$ 422.34$ 500.00$
Capital Purchases
10-160-572020 Purchase Of Equipment 8,000.00$ -$ 16,291.06$ 3,124.92$ -$
Capital Purchases 8,000.00$ -$ 16,291.06$ 3,124.92$ -$
160 Municipal Court 249,505.05$ 256,525.56$ 272,376.62$ 216,435.71$ 256,358.76$
334
Human Resources
335
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
170 Human Resources
Personnel Services
10-170-501020 Salaries 185,287.98$ 183,873.86$ 150,903.54$ 143,176.13$ 200,475.09$
10-170-501050 Parttime(w/o Benefits)8,944.89$ 9,600.00$ 9,600.00$ 10,341.31$ 9,600.00$
10-170-501090 Overtime -$ 300.00$ 308.74$ 308.74$ 300.00$
10-170-502010 Social Security 14,042.93$ 14,823.70$ 12,302.14$ 11,933.26$ 16,093.69$
10-170-502020 Group Health Insurance 25,870.51$ 27,431.91$ 16,353.16$ 11,590.13$ 18,338.30$
10-170-502030 Retirement 34,658.83$ 36,282.25$ 29,742.18$ 25,970.70$ 35,336.40$
10-170-502040 Workers Compensation -$ 301.18$ 301.18$ 301.18$ -$
10-170-502050 Life Insurance 313.38$ 310.80$ 250.06$ 238.12$ 339.29$
10-170-502060 Long Term Disability 457.15$ 467.04$ 366.60$ 350.44$ 512.86$
10-170-502070 Employee Assistance Prgm 65.11$ 66.60$ 46.53$ 56.82$ 74.14$
10-170-503020 Unemployment Compensation -$ -$ -$ -$ -$
Personnel Services 269,640.78$ 273,457.34$ 220,174.13$ 204,266.83$ 281,069.77$
Materials & Supplies
10-170-511010 Advertising 112.50$ 150.00$ 150.00$ 71.75$ 150.00$
10-170-511020 Postage 308.96$ 1,000.00$ 1,000.00$ 108.38$ 300.00$
10-170-512010 Printing 1,576.47$ 2,500.00$ 2,481.24$ 495.10$ 2,000.00$
10-170-512020 Copies 809.81$ 1,500.00$ 1,500.00$ 312.62$ 1,000.00$
10-170-513010 Office Supplies 1,297.04$ 1,500.00$ 1,500.00$ 371.17$ 1,500.00$
10-170-517010 Operational Supplies 46.32$ 1,350.00$ 1,301.38$ 169.76$ 750.00$
Materials & Supplies 4,151.10$ 8,000.00$ 7,932.62$ 1,528.78$ 5,700.00$
Contractual Services
10-170-520030 Dues And Publications 483.00$ 1,255.00$ 1,255.00$ 407.50$ 1,468.00$
10-170-520050 Meeting And Conferences 1,722.40$ -$ -$ -$ -$
10-170-520060 Wellness Program 3,636.57$ 3,500.00$ 3,500.00$ 2,326.88$ 3,500.00$
10-170-520070 Training And Education 1,970.36$ 4,000.00$ 4,000.00$ 2,707.06$ 4,000.00$
10-170-520080 Tuition Reimbursement -$ -$ -$ -$ -$
10-170-521060 Drug/alcohol Screening 6,694.50$ 6,000.00$ 7,000.00$ 6,597.00$ 8,000.00$
10-170-522020 Professional Services 2,187.46$ 8,000.00$ 7,000.00$ 2,011.48$ 8,000.00$
10-170-529010 Special Events -$ -$ -$ -$ -$
10-170-529015 Human Rights Commission -$ -$ -$ -$ -$
Contractual Services 16,694.29$ 22,755.00$ 22,755.00$ 14,049.92$ 24,968.00$
Utilities
10-170-534010 Telephone -$ -$ -$ -$ -$
Utilities -$ -$ -$ -$ -$
Repairs & Maintenance
10-170-547010 Equipment Maintenance 291.66$ 200.00$ 267.38$ 291.69$ -$
10-170-547020 Maintenance Agreements -$ -$ -$ -$ 450.00$
Repairs & Maintenance 291.66$ 200.00$ 267.38$ 291.69$ 450.00$
Capital Purchases
10-170-572020 Purchase Of Equipment -$ -$ -$ -$ -$
Capital Purchases -$ -$ -$ -$ -$
170 Human Resources 290,777.83$ 304,412.34$ 251,129.13$ 220,137.22$ 312,187.77$
336
Finance
337
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
180 Finance Department
Personnel Services
10-180-501020 Salaries 605,463.16$ 689,383.86$ 636,305.10$ 524,391.41$ 528,842.07$
10-180-501040 Part-time (w\benefits)-$ -$ -$ -$ -$
10-180-501050 Parttime(w/o Benefits)8,797.91$ 18,904.18$ 18,904.18$ 17,086.85$ 18,904.18$
10-180-501060 Seasonal Salaries -$ -$ -$ -$ -$
10-180-501090 Overtime -$ -$ -$ -$ -$
10-180-501095 Overtime Straight Pay -$ -$ -$ -$ -$
10-180-502010 Social Security 46,423.47$ 54,184.04$ 50,353.11$ 40,282.70$ 41,536.01$
10-180-502020 Group Health Insurance 69,273.39$ 82,857.63$ 76,739.99$ 76,102.22$ 84,169.48$
10-180-502030 Retirement 103,931.03$ 135,808.62$ 125,943.35$ 94,915.03$ 92,232.82$
10-180-502040 Workers Compensation -$ 1,634.95$ 1,634.95$ 1,634.95$ -$
10-180-502050 Life Insurance 961.34$ 1,159.44$ 1,095.73$ 887.82$ 881.07$
10-180-502060 Long Term Disability 1,545.04$ 1,818.72$ 1,691.84$ 1,460.50$ 1,447.10$
10-180-502070 Employee Assistance Prgm 303.95$ 310.80$ 287.18$ 287.18$ 272.35$
Personnel Services 836,699.29$ 986,062.24$ 912,955.43$ 757,048.66$ 768,285.08$
Materials & Supplies
10-180-511010 Advertising 792.68$ 2,000.00$ 2,000.00$ 52.50$ 2,000.00$
10-180-511020 Postage 9,658.55$ 13,500.00$ 13,500.00$ 7,839.84$ 11,000.00$
10-180-511021 Mail Machine Cost (1,818.68)$ 2,000.00$ 3,015.69$ 3,015.69$ 2,000.00$
10-180-512010 Printing 4,484.88$ 6,500.00$ 6,500.00$ 2,978.26$ 5,000.00$
10-180-512020 Copies 2,876.50$ 5,000.00$ 5,000.00$ 2,395.04$ 4,000.00$
10-180-512021 Copy Machine Cost (1,943.79)$ -$ -$ 249.85$ -$
10-180-513010 Office Supplies 5,561.63$ 6,000.00$ 4,415.25$ 3,939.29$ 4,500.00$
10-180-517010 Operational Supplies 1,276.84$ 4,000.00$ 4,559.15$ 3,718.19$ 4,000.00$
Materials & Supplies 20,888.61$ 39,000.00$ 38,990.09$ 24,188.66$ 32,500.00$
Contractual Services
10-180-520010 Mileage Expense -$ -$ -$ -$ -$
10-180-520020 Auditing Travel Expenses -$ -$ -$ -$ -$
10-180-520030 Dues And Publications 1,235.52$ 2,400.00$ 2,400.00$ 1,974.08$ 1,400.00$
10-180-520050 Meeting And Conferences 1,629.38$ -$ -$ -$ -$
10-180-520070 Training And Education 1,429.80$ 2,200.00$ 2,200.00$ 152.32$ 3,000.00$
10-180-520080 Tuition Reimbursement -$ 1,800.00$ 1,800.00$ -$ -$
10-180-522010 Audit 25,342.40$ 27,700.00$ 38,955.00$ 38,955.00$ 27,700.00$
10-180-522015 Budget Expense -$ -$ -$ -$ -$
10-180-522020 Professional Services 229.50$ -$ 9.91$ 9.91$ 2,000.00$
Contractual Services 29,866.60$ 34,100.00$ 45,364.91$ 41,091.31$ 34,100.00$
Utilities
10-180-534010 Telephone -$ -$ -$ -$ -$
Utilities -$ -$ -$ -$ -$
Repairs & Maintenance
10-180-547010 Equipment Maintenance 1,215.84$ 2,000.00$ 2,000.00$ 928.15$ -$
10-180-547020 Maintenance Agreements -$ -$ -$ -$ 2,000.00$
Repairs & Maintenance 1,215.84$ 2,000.00$ 2,000.00$ 928.15$ 2,000.00$
Capital Purchases
10-180-572020 Purchase Of Equipment -$ -$ -$ -$ -$
Capital Purchases -$ -$ -$ -$ -$
180 Finance Department 888,670.34$ 1,061,162.24$ 999,310.43$ 823,256.78$ 836,885.08$
338
Non-Departmental
339
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
185 Non-Departmental
Personnel Services
10-185-501020 Salaries -$ -$ -$ -$ -$
10-185-501021 Vacancy Savings -$ (590,213.65)$ 5,322.11$ -$ -$
10-185-501022 Separation Incentive Prog Svgs -$ (835,892.88)$ 22,325.24$ -$ -$
10-185-502020 Group Health Insurance 5,000.00$ -$ -$ -$ -$
10-185-502021 Self Insurance-Group Health -$ 56,030.00$ 56,030.00$ 82,665.52$ 17,000.00$
10-185-502022 Wellness Assessment -$ 25,000.00$ 25,000.00$ 24,500.00$ 25,000.00$
10-185-502023 Self Insurance-Retirees -$ -$ -$ -$ 5,400.00$
10-185-503010 Awards Program -$ 3,000.00$ 3,000.00$ -$ -$
10-185-504010 Employee Salary Guarantee Fund -$ -$ -$ -$ -$
Personnel Services 5,000.00$ (1,342,076.53)$ 111,677.35$ 107,165.52$ 47,400.00$
Materials & Supplies
10-185-514010 Gas -$ 19,000.00$ 19,000.00$ 17,649.36$ 21,600.00$
10-185-514011 Gas Oil & Antifreeze 884,713.34$ -$ -$ -$ -$
10-185-514012 Gas, Oil, Antifreeze ALLOCATE -$ -$ -$ -$ -$
Materials & Supplies 884,713.34$ 19,000.00$ 19,000.00$ 17,649.36$ 21,600.00$
Contractual Services
10-185-520030 Dues and Publications -$ -$ -$ -$ -$
10-185-520080 Tuition Reimbursement -$ -$ -$ -$ -$
10-185-521010 General Insurance 278,968.32$ 287,100.00$ 287,100.00$ 247,793.02$ 270,000.00$
10-185-521020 Insurance Deductible 14,058.59$ 30,000.00$ 30,000.00$ 11,803.77$ 20,000.00$
10-185-521030 Self Ins Prop & Casualty 72,656.15$ 70,000.00$ 104,437.68$ 102,927.83$ 75,000.00$
10-185-521070 Prov For Unsettled Claims (9,803.16)$ -$ -$ -$ -$
10-185-522015 TIF Prof Svcs 22,447.50$ -$ -$ (11.52)$ -$
10-185-522020 Professional Services 234,999.96$ 125,000.00$ 129,050.00$ 30,414.96$ 25,000.00$
10-185-522025 JCTV -$ 55,000.00$ 55,000.00$ 55,000.00$ 55,000.00$
10-185-524010 Trash Collections -$ 500.00$ 500.00$ -$ 500.00$
10-185-526030 Assessment Charge 45,432.07$ 45,500.00$ 45,500.00$ 34,174.93$ 45,500.00$
10-185-527020 Economic Development 185,000.00$ 185,000.00$ 185,000.00$ 231,250.00$ 185,000.00$
10-185-529010 Special Events 14,603.59$ 7,000.00$ 7,000.00$ 5,004.83$ 7,000.00$
Contractual Services 858,363.02$ 805,100.00$ 843,587.68$ 718,357.82$ 683,000.00$
Utilities
10-185-531010 Electricity 35,026.66$ 42,400.00$ 42,400.00$ 32,180.14$ 42,000.00$
10-185-533010 Natural Gas 4,753.84$ 6,000.00$ 6,000.00$ 5,799.65$ 6,200.00$
10-185-535010 Water 6,795.51$ 6,000.00$ 6,000.00$ 5,466.86$ 7,250.00$
10-185-535020 Downtown Irrigation -$ -$ -$ -$ -$
Utilities 46,576.01$ 54,400.00$ 54,400.00$ 43,446.65$ 55,450.00$
Repairs & Maintenance
10-185-540010 Building & Grounds Maint.35,858.46$ 60,000.00$ 60,000.00$ 58,388.37$ 60,000.00$
10-185-540020 Tree & Landscape Maint 23,625.00$ 25,000.00$ 25,000.00$ 25,000.00$ 25,000.00$
10-185-547020 Maintenance Agreements 1,872.00$ 2,000.00$ 2,000.00$ 1,716.00$ 2,000.00$
Repairs & Maintenance 61,355.46$ 87,000.00$ 87,000.00$ 85,104.37$ 87,000.00$
Other Operating Expenses
10-185-550010 Miscellaneous 10,831.60$ 10,000.00$ 10,000.00$ 5,828.12$ 10,000.00$
10-185-550015 Bad Debt Expense (270.00)$ -$ -$ -$ -$
10-185-550020 Neighborhood Reinvestment -$ -$ -$ -$ -$
10-185-550025 Contingency -$ -$ -$ -$ -$
10-185-550026 Addt'l Positions/Equipment -$ -$ -$ -$ 232,250.77$
10-185-550030 Old Town Projects -$ -$ -$ -$ -$
10-185-550035 Old Town Redev Committee -$ -$ -$ -$ -$
10-185-550036 Salute to America 5,000.00$ 10,000.00$ 10,000.00$ 10,000.00$ 10,000.00$
10-185-550037 Historic Preservation Comm -$ -$ -$ -$ -$
10-185-550038 Civil War Reenactment Comm -$ -$ -$ -$ -$
10-185-550040 Public Art 11,952.09$ 5,500.00$ 5,500.00$ 4,190.00$ 6,000.00$
10-185-550041 ALPLA Settlement -$ -$ 50,000.00$ 50,000.00$ -$
10-185-550043 JC Fire Museum 4,000.00$ -$ 22,439.50$ 11,360.43$ -$
10-185-550045 Conference Center -$ -$ -$ -$ -$
10-185-550050 Neighb Stablization Prog -$ -$ -$ -$ -$
10-185-550060 MSP -$ -$ -$ -$ -$
10-185-550070 Energy Grant Expenditures -$ -$ -$ -$ -$
10-185-550080 Neighborhd Improvement Progr -$ -$ -$ -$ -$
10-185-550090 Hazard Mitigation -$ -$ -$ -$ -$
Other Operating Expenses 31,513.69$ 25,500.00$ 97,939.50$ 81,378.55$ 258,250.77$
Capital Purchases
10-185-572020 Purchase Of Equipment -$ -$ -$ -$ -$
10-185-573030 Purch/improv Land/buildin -$ -$ -$ -$ -$
Capital Purchases -$ -$ -$ -$ -$
Capital Projects
10-185-578073 Council Infrastructure Proj -$ -$ -$ -$ -$
Capital Projects -$ -$ -$ -$ -$
340
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
Debt Service
10-185-580080 Note Principal -$ -$ 370,524.00$ 370,524.00$ -$
10-185-580090 Note Interest -$ -$ 21,276.70$ 21,276.70$ -$
Debt Service -$ -$ 391,800.70$ 391,800.70$ -$
185 Non-Departmental 1,887,521.52$ (351,076.53)$ 1,605,405.23$ 1,444,902.97$ 1,152,700.77$
341
Information Technology Services
342
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
190 I.T. Department
Personnel Services
10-190-501020 Salaries 540,793.46$ 551,117.31$ 554,117.31$ 519,856.08$ 577,862.21$
10-190-501040 Part-time (w\benefits)-$ -$ -$ -$ -$
10-190-501050 Parttime(w/o benefits)-$ -$ -$ -$ -$
10-190-501060 Seasonal Salaries -$ -$ -$ -$ -$
10-190-501090 Overtime -$ -$ -$ -$ -$
10-190-501095 Overtime Straight Pay -$ -$ -$ -$ -$
10-190-502010 Social Security 40,003.86$ 42,160.47$ 42,160.47$ 37,863.31$ 44,206.46$
10-190-502020 Group Health Insurance 60,274.45$ 63,175.48$ 63,175.48$ 62,528.30$ 70,923.68$
10-190-502030 Retirement 94,324.02$ 108,570.11$ 108,570.11$ 94,094.29$ 101,703.74$
10-190-502040 Workers Compensation -$ 783.06$ 783.06$ 783.06$ -$
10-190-502050 Life Insurance 901.75$ 908.88$ 908.88$ 871.25$ 945.91$
10-190-502060 Long Term Disability 1,402.10$ 1,459.74$ 1,459.74$ 1,375.73$ 1,490.40$
10-190-502070 Employee Assistance Prgm 206.21$ 205.35$ 205.35$ 206.28$ 228.61$
Personnel Services 737,905.85$ 768,380.40$ 771,380.40$ 717,578.30$ 797,361.01$
Materials & Supplies
10-190-511010 Advertising -$ 500.00$ 500.00$ 50.75$ 500.00$
10-190-511020 Postage 17.66$ 200.00$ 200.00$ 14.50$ 100.00$
10-190-512010 Printing -$ -$ -$ -$ -$
10-190-512020 Copies 51.58$ 200.00$ 200.00$ 28.31$ 100.00$
10-190-512030 Photographic Supplies -$ -$ -$ -$ -$
10-190-513010 Office Supplies 636.24$ 1,000.00$ 1,000.00$ 841.31$ 1,000.00$
10-190-514030 Small Tools -$ -$ -$ -$ -$
10-190-514040 Food 48.38$ 50.00$ 50.00$ 20.50$ 50.00$
10-190-515040 First Aid Supplies 42.38$ -$ -$ -$ -$
10-190-517010 Operational Supplies 2,905.92$ 1,500.00$ 1,500.00$ 1,232.81$ 1,750.00$
Materials & Supplies 3,702.16$ 3,450.00$ 3,450.00$ 2,188.18$ 3,500.00$
Contractual Services
10-190-520010 Mileage Expense 150.01$ -$ -$ -$ -$
10-190-520030 Dues And Publications 349.00$ 500.00$ 500.00$ 200.00$ 500.00$
10-190-520050 Meeting And Conferences 1,954.09$ -$ -$ -$ -$
10-190-520070 Training And Education 3,494.08$ 8,000.00$ 8,000.00$ 7,045.17$ 8,000.00$
10-190-520080 Tuition Reimbursement 1,200.00$ 7,500.00$ 7,500.00$ 1,815.00$ 10,000.00$
10-190-522020 Professional Services 1,499.41$ 2,000.00$ 2,000.00$ 818.83$ 2,000.00$
10-190-522030 Services - Prof Training -$ -$ -$ -$ -$
10-190-522040 Service-internet T1 Web 19,425.91$ 19,800.00$ 19,800.00$ 17,802.64$ 19,800.00$
10-190-522050 Service-remote Locations -$ -$ -$ -$ -$
10-190-522060 City Web Site -$ 2,000.00$ 2,000.00$ 435.32$ 3,600.00$
Contractual Services 28,072.50$ 39,800.00$ 39,800.00$ 28,116.96$ 43,900.00$
Utilities
10-190-534010 Telephone 56,900.61$ 60,000.00$ 53,128.15$ 45,232.15$ 58,000.00$
Utilities 56,900.61$ 60,000.00$ 53,128.15$ 45,232.15$ 58,000.00$
Repairs & Maintenance
10-190-545010 Software License\maint 171,012.03$ 229,500.00$ 232,882.73$ 223,609.73$ 195,000.00$
10-190-545020 Citywide Wiring\network 1,753.74$ 3,000.00$ 3,525.76$ 3,312.69$ 3,000.00$
10-190-547010 Equipment Maintenance 4,169.71$ 3,000.00$ 4,080.99$ 3,812.79$ 3,000.00$
10-190-547020 Maintenance Agreements 31,596.88$ 34,000.00$ 34,000.00$ 30,410.24$ 30,000.00$
Repairs & Maintenance 208,532.36$ 269,500.00$ 274,489.48$ 261,145.45$ 231,000.00$
Capital Purchases
10-190-572020 Purchase Of Equipment 40,202.90$ 25,000.00$ 26,882.37$ 26,882.37$ -$
Capital Purchases 40,202.90$ 25,000.00$ 26,882.37$ 26,882.37$ -$
190 I.T. Department 1,075,316.38$ 1,166,130.40$ 1,169,130.40$ 1,081,143.41$ 1,133,761.01$
343
Police Department
344
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
300 Police Department
Personnel Services
10-300-501020 Salaries 4,039,236.56$ 4,185,840.28$ 3,946,429.11$ 3,698,696.45$ 3,966,121.50$
10-300-501030 Holiday Pay 110,343.91$ 119,000.00$ 119,000.00$ 99,846.64$ 127,510.80$
10-300-501040 Part-time (w\benefits)-$ -$ -$ -$ -$
10-300-501050 Parttime(w/o Benefits)30,138.00$ 30,400.00$ 30,400.00$ 26,041.00$ 28,400.00$
10-300-501060 Seasonal Salaries 9,847.50$ -$ -$ -$ -$
10-300-501070 Stand-by Plan 6,164.00$ 6,800.00$ 6,800.00$ 6,864.00$ 6,500.00$
10-300-501090 Overtime 237,499.69$ 170,402.50$ 291,287.45$ 187,726.24$ 170,402.50$
10-300-501095 Overtime Straight Pay 11,843.95$ 6,000.00$ 6,000.00$ 4,391.05$ 6,000.00$
10-300-502010 Social Security 322,164.99$ 345,660.87$ 327,345.92$ 290,906.35$ 329,327.52$
10-300-502020 Group Health Insurance 659,212.68$ 720,231.62$ 647,217.28$ 614,839.22$ 734,685.47$
10-300-502030 Retirement 879,124.89$ 973,745.44$ 807,697.38$ 759,395.94$ 839,140.74$
10-300-502040 Workers Compensation -$ 70,999.83$ 70,999.83$ 70,999.83$ -$
10-300-502050 Life Insurance 6,668.63$ 7,183.92$ 6,782.09$ 6,042.36$ 6,800.30$
10-300-502060 Long Term Disability 10,591.94$ 11,734.62$ 11,071.66$ 9,882.56$ 11,118.82$
10-300-502070 Employee Assistance Prgm 1,986.15$ 2,014.65$ 1,927.56$ 1,927.20$ 2,199.60$
10-300-503010 Awards Program -$ 1,600.00$ 1,600.00$ 1,600.00$ 1,600.00$
10-300-503020 Unemployment Compensation 215.50$ 1,000.00$ 1,000.00$ 129.30$ 1,000.00$
Personnel Services 6,325,038.39$ 6,652,613.73$ 6,275,558.28$ 5,779,288.14$ 6,230,807.25$
Materials & Supplies
10-300-511010 Advertising 3,138.21$ 3,000.00$ 3,758.23$ 3,758.23$ 3,000.00$
10-300-511020 Postage 1,313.63$ 2,500.00$ 1,419.40$ 1,393.13$ 1,500.00$
10-300-512010 Printing 5,097.84$ 5,000.00$ 6,130.60$ 6,130.60$ 5,000.00$
10-300-512020 Copies 2.59$ 200.00$ -$ -$ 100.00$
10-300-512030 Photographic Supplies 1,073.01$ 2,000.00$ 2,157.73$ 2,157.73$ 2,000.00$
10-300-513010 Office Supplies 11,644.74$ 13,000.00$ 9,446.84$ 9,446.84$ 13,000.00$
10-300-514010 Gas, Oil, Anti-Freeze -$ 310,000.00$ 282,000.00$ 212,484.40$ 267,000.00$
10-300-514040 Food 620.76$ 700.00$ 289.71$ 496.15$ 700.00$
10-300-515040 First Aid Supplies -$ 1,000.00$ 1,070.14$ 998.84$ 1,000.00$
10-300-516010 Ammunition & Firearms Supplies 28,958.76$ 23,000.00$ 22,929.86$ 21,992.36$ 23,000.00$
10-300-516020 Dare Program 15,701.61$ 16,000.00$ 17,981.99$ 17,981.99$ 16,500.00$
10-300-516030 Special Investigation 2,500.00$ 2,500.00$ 2,500.00$ 2,006.80$ 2,500.00$
10-300-516040 Investigations (Grant)-$ -$ 167,494.00$ 167,494.00$ -$
10-300-516050 Community Projects 2,270.00$ -$ 700.00$ 559.00$ -$
10-300-517010 Operational Supplies 45,746.60$ 30,000.00$ 49,925.42$ 36,006.04$ 30,000.00$
Materials & Supplies 118,067.75$ 408,900.00$ 567,803.92$ 482,906.11$ 365,300.00$
Contractual Services
10-300-520030 Dues And Publications 4,529.16$ 4,000.00$ 3,766.05$ 3,742.35$ 4,000.00$
10-300-520050 Meeting And Conferences 1,368.36$ -$ -$ -$ -$
10-300-520070 Training And Education 28,875.29$ -$ -$ (192.00)$ -$
10-300-520080 Tuition Reimbursement 7,314.00$ 7,000.00$ 3,795.00$ 3,795.00$ 7,000.00$
10-300-520090 Recruitment 1,482.47$ 2,500.00$ 1,981.43$ 1,981.43$ 2,500.00$
10-300-521040 Medical Claims/services 4,932.89$ 5,000.00$ 7,240.00$ 7,240.00$ 5,000.00$
10-300-521050 Medical Services 1,220.82$ -$ -$ -$ -$
10-300-522020 Professional Services 11,455.18$ 12,000.00$ 15,273.55$ 15,273.55$ 12,000.00$
10-300-522026 Drug Forfeiture - Justice -$ -$ -$ -$ -$
10-300-522027 Drug Forfeiture - Treasury -$ -$ -$ -$ -$
10-300-522028 Police Evidence Funds -$ -$ -$ -$ -$
10-300-523010 Equipment Rent/lease 5,600.00$ 13,000.00$ 6,900.00$ 6,900.00$ 8,000.00$
10-300-523030 Building Lease 1,160.00$ 1,200.00$ 1,200.00$ 1,200.00$ -$
10-300-524010 Trash Collections -$ -$ -$ -$ -$
10-300-525020 Sober Driver Program 4,749.36$ 10,000.00$ 11,040.00$ 2,894.19$ -$
10-300-525050 Police Reserve -$ -$ -$ -$ -$
10-300-529010 Special Events 2,287.31$ 2,200.00$ 1,601.63$ 1,225.27$ 2,200.00$
Contractual Services 74,974.84$ 56,900.00$ 52,797.66$ 44,059.79$ 40,700.00$
Utilities
10-300-531010 Electricity 65,824.27$ 60,000.00$ 65,010.07$ 59,810.07$ 65,000.00$
10-300-533010 Natural Gas 11,249.80$ 14,800.00$ 13,248.03$ 12,451.55$ 12,000.00$
10-300-534010 Telephone 4,214.80$ 12,100.00$ 5,451.97$ 3,489.37$ 19,500.00$
10-300-535010 Water 4,279.33$ 3,000.00$ 4,500.00$ 4,119.40$ 4,500.00$
Utilities 85,568.20$ 89,900.00$ 88,210.07$ 79,870.39$ 101,000.00$
Repairs & Maintenance
10-300-540010 Building & Grounds Maint.66,171.18$ 51,000.00$ 34,565.04$ 33,344.86$ 61,000.00$
10-300-541030 Vehicle Wash 11,101.50$ 12,000.00$ 11,433.62$ 10,831.22$ 12,000.00$
10-300-544010 K-9 Operations 11,992.28$ 10,000.00$ 10,712.23$ 8,649.59$ 9,000.00$
10-300-544015 Care of Animals -$ -$ -$ -$ -$
10-300-544020 Civil Defense 50,208.00$ -$ -$ -$ -$
10-300-544030 Emerg Mgmt Operations 14,224.16$ 17,500.00$ 22,211.46$ 16,656.71$ 16,000.00$
10-300-546010 Clothing Expense 20,686.91$ 43,000.00$ 48,600.69$ 45,833.53$ 43,000.00$
10-300-546020 Uniform Cleaning 21,934.85$ 26,000.00$ 21,975.00$ 21,418.96$ 25,000.00$
10-300-547010 Equipment Maintenance 9,083.59$ 13,000.00$ 10,928.13$ 10,928.13$ 11,150.00$
10-300-547020 Maintenance Agreements 22,482.83$ 20,000.00$ 21,198.20$ 21,198.20$ 27,500.00$
10-300-547030 Radio Maintenance 13,415.34$ 10,000.00$ 9,997.98$ 9,997.98$ 10,000.00$
Repairs & Maintenance 241,300.64$ 202,500.00$ 191,622.35$ 178,859.18$ 214,650.00$
345
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
Capital Purchases
10-300-572010 Purchase Of Vehicles -$ 250,000.00$ 250,000.00$ 250,000.00$ 132,000.00$
10-300-572020 Purchase Of Equipment 7,978.37$ -$ -$ -$ -$
10-300-572070 MDT Year 2 Equipment 153,772.97$ -$ -$ -$ -$
10-300-572075 LLEBG Annual Grant Equipment 11,154.00$ -$ 31,555.20$ 11,086.20$ -$
10-300-572076 LLEBG Stimulus Equipment -$ -$ -$ -$ -$
10-300-572080 DEA Equipment Grant -$ -$ 10,133.00$ 9,216.03$ -$
10-300-572100 MDT Year 3 Equipment 65,380.17$ -$ 264,894.65$ 264,894.65$ -$
10-300-572110 Jcpd Mdt Equipment -$ -$ -$ -$ -$
10-300-572120 Cole Cty Mdt Equip -$ -$ -$ -$ -$
10-300-572130 Osage B Mdt Equip -$ -$ -$ -$ -$
10-300-572140 Camden Cty Mdt Equip -$ -$ -$ -$ -$
10-300-572150 Callaway Cty Mdt Equip -$ -$ -$ -$ -$
10-300-572160 Fulton Mdt Equip -$ -$ -$ -$ -$
10-300-572170 Eldon Mdt Equip -$ -$ -$ -$ -$
10-300-572180 Miller Cty Mdt Equip -$ -$ -$ -$ -$
10-300-572190 Camdenton Cty Mtd -$ -$ -$ -$ -$
10-300-572200 Lake Ozark Mdt Equip -$ -$ -$ -$ -$
10-300-572310 Software-camdn/mil/ob -$ -$ -$ -$ -$
10-300-572320 Software-morgan Cty -$ -$ -$ -$ -$
10-300-572330 Software-jcpd/cole Cty -$ -$ -$ -$ -$
10-300-572340 Software-col/boone Cty -$ -$ -$ -$ -$
10-300-572350 Software-fultn/callaway -$ -$ -$ -$ -$
10-300-572360 Software-vpn/firewl -$ -$ -$ -$ -$
10-300-572370 Software-prof Serv -$ -$ -$ -$ -$
10-300-572410 Project Mgmt Fees -$ -$ -$ -$ -$
10-300-572420 Contingency -$ -$ -$ -$ -$
10-300-573030 Purch/improv Land/buildin -$ -$ -$ -$ -$
Capital Purchases 238,285.51$ 250,000.00$ 556,582.85$ 535,196.88$ 132,000.00$
300 Police Department 7,083,235.33$ 7,660,813.73$ 7,732,575.13$ 7,100,180.49$ 7,084,457.25$
346
Police Department – School Resource Officer
347
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
310 School Resource Officer
Personnel Services
10-310-501020 Salaries 219,400.89$ 237,278.98$ 221,678.98$ 208,766.71$ 226,076.71$
10-310-501030 Holiday Pay 2,879.84$ 6,000.00$ 6,000.00$ 3,503.06$ 8,692.49$
10-310-501090 Overtime 19,076.40$ 7,126.00$ 22,126.00$ 23,728.17$ 7,126.00$
10-310-501095 Overtime Straight Pay 1,012.72$ -$ 600.00$ 410.80$ -$
10-310-502010 Social Security 17,011.64$ 19,155.98$ 17,305.98$ 16,168.95$ 18,504.98$
10-310-502020 Group Health Insurance 39,943.65$ 40,725.87$ 42,575.87$ 46,162.30$ 42,816.10$
10-310-502030 Retirement 44,687.41$ 54,838.69$ 54,838.69$ 49,172.89$ 47,895.25$
10-310-502040 Workers Compensation -$ 3,631.31$ 3,631.31$ 3,631.31$ -$
10-310-502050 Life Insurance 319.65$ 401.52$ 401.52$ 350.25$ 378.71$
10-310-502060 Long Term Disability 512.75$ 663.84$ 663.84$ 580.29$ 627.42$
10-310-502070 Employee Assistance Prgm 108.54$ 111.00$ 111.00$ 111.52$ 123.57$
Personnel Services 344,953.49$ 369,933.19$ 369,933.19$ 352,586.25$ 352,241.23$
Materials & Supplies
10-310-517010 Operational Supplies -$ -$ -$ -$ -$
Materials & Supplies -$ -$ -$ -$ -$
Contractual Services
10-310-520070 Training And Education -$ -$ -$ -$ -$
10-310-523010 Equipment Rent/lease -$ -$ -$ -$ -$
Contractual Services -$ -$ -$ -$ -$
Repairs & Maintenance
10-310-541020 Veh Maintenance -$ -$ -$ -$ -$
10-310-546010 Clothing Expense -$ -$ -$ -$ -$
10-310-547010 Equipment Maintenance -$ -$ -$ -$ -$
Repairs & Maintenance -$ -$ -$ -$ -$
Capital Purchases
10-310-572010 Purchase Of Vehicles -$ -$ -$ -$ -$
10-310-572020 Purchase Of Equipment -$ -$ -$ -$ -$
Capital Purchases -$ -$ -$ -$ -$
310 School Resource Officer 344,953.49$ 369,933.19$ 369,933.19$ 352,586.25$ 352,241.23$
348
Police Department – M.U.S.T.A.N.G.
349
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
320 M.U.S.T.A.N.G.
Personnel Services
10-320-501020 Salaries 79,115.51$ 92,726.19$ 87,426.19$ 87,281.95$ 137,810.20$
10-320-501030 Holiday Pay 1,551.63$ 2,500.00$ 2,676.21$ 2,676.21$ 5,225.62$
10-320-501090 Overtime 9,209.89$ 6,897.00$ 12,197.00$ 12,073.74$ 6,897.00$
10-320-501095 Overtime Straight Pay -$ -$ -$ -$ -$
10-320-502010 Social Security 6,450.71$ 7,812.42$ 7,812.42$ 7,286.08$ 11,469.86$
10-320-502020 Group Health Insurance 14,152.97$ 17,953.72$ 17,777.51$ 15,950.06$ 31,962.96$
10-320-502030 Retirement 18,800.57$ 22,364.98$ 22,364.98$ 21,222.66$ 29,686.70$
10-320-502040 Workers Compensation -$ 1,677.98$ 1,677.98$ 1,677.98$ -$
10-320-502050 Life Insurance 135.13$ 157.92$ 157.92$ 147.56$ 231.34$
10-320-502060 Long Term Disability 218.51$ 259.68$ 259.68$ 241.63$ 380.42$
10-320-502070 Employee Assistance Prgm 43.41$ 44.40$ 44.40$ 44.62$ 74.14$
Personnel Services 129,678.33$ 152,394.29$ 152,394.29$ 148,602.49$ 223,738.24$
Materials & Supplies
10-320-514010 Gas Oil Anti-freeze -$ -$ 20,000.00$ 5,541.86$ 20,000.00$
10-320-516040 Investigations (grant)20,561.39$ 20,000.00$ 16,499.59$ 15,328.92$ 14,350.00$
10-320-517010 Operational Supplies 438.61$ 1,000.00$ 1,455.40$ 1,455.40$ -$
Materials & Supplies 21,000.00$ 21,000.00$ 37,954.99$ 22,326.18$ 34,350.00$
Contractual Services
10-320-520050 Meeting And Conferences -$ -$ -$ -$ -$
10-320-520070 Training And Education -$ -$ -$ -$ -$
10-320-522020 Professional Services 15,000.00$ -$ -$ -$ -$
10-320-522025 Drug Forfeiture - MUSTANG 16,456.41$ -$ -$ -$ -$
10-320-523010 Equipment Rent/lease 1,500.00$ 10,000.00$ 13,100.00$ 13,100.00$ 10,000.00$
10-320-523020 Building Lease -$ -$ -$ -$ -$
Contractual Services 32,956.41$ 10,000.00$ 13,100.00$ 13,100.00$ 10,000.00$
Repairs & Maintenance
10-320-541020 Veh Maintenance -$ -$ -$ -$ -$
10-320-546010 Clothing Expense -$ -$ -$ -$ -$
10-320-547010 Equipment Maintenance -$ -$ -$ -$ -$
10-320-547020 Maintenance Agreements -$ -$ -$ -$ -$
Repairs & Maintenance -$ -$ -$ -$ -$
Capital Purchases
10-320-572020 Purchase Of Equipment -$ -$ -$ -$ -$
Capital Purchases -$ -$ -$ -$ -$
320 M.U.S.T.A.N.G.183,634.74$ 183,394.29$ 203,449.28$ 184,028.67$ 268,088.24$
350
Police Department – Animal Control
351
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
330 Animal Control
Personnel Services
10-330-501020 Salaries 295,825.24$ 311,708.10$ 310,508.10$ 297,902.94$ 320,566.35$
10-330-501040 Part-time (w\benefits)-$ -$ -$ -$ -$
10-330-501050 Parttime(w/o Benefits)-$ 600.00$ 600.00$ -$ -$
10-330-501060 Seasonal Salaries 2,765.00$ -$ -$ -$ -$
10-330-501070 Stand-by Plan 4,277.68$ 3,000.00$ 4,200.00$ 4,092.00$ 4,200.00$
10-330-501090 Overtime 1,822.35$ 1,709.00$ 1,709.00$ 1,200.39$ 1,709.00$
10-330-501095 Overtime Straight Pay 27.82$ 500.00$ 500.00$ 155.00$ 500.00$
10-330-502010 Social Security 21,157.15$ 24,290.06$ 24,290.06$ 21,929.89$ 25,013.61$
10-330-502020 Group Health Insurance 59,736.83$ 57,550.07$ 57,550.07$ 54,265.84$ 46,734.22$
10-330-502030 Retirement 50,834.25$ 62,432.67$ 62,432.67$ 50,149.76$ 57,547.66$
10-330-502040 Workers Compensation -$ 5,137.19$ 5,137.19$ 5,137.19$ -$
10-330-502050 Life Insurance 493.61$ 527.52$ 527.52$ 500.92$ 541.50$
10-330-502060 Long Term Disability 790.19$ 870.96$ 870.96$ 828.86$ 895.97$
10-330-502070 Employee Assistance Prgm 173.65$ 177.60$ 177.60$ 178.42$ 197.72$
10-330-503020 Unemployment Compensation -$ -$ -$ -$ -$
Personnel Services 437,903.77$ 468,503.17$ 468,503.17$ 436,341.21$ 457,906.03$
Materials & Supplies
10-330-511010 Advertising 315.43$ 1,500.00$ 500.00$ -$ 500.00$
10-330-511020 Postage 157.43$ 500.00$ 500.00$ 69.24$ 300.00$
10-330-512010 Printing 1,609.51$ 1,700.00$ 1,700.00$ 1,182.71$ 1,700.00$
10-330-512020 Copies 0.04$ 20.00$ 20.00$ -$ 20.00$
10-330-513010 Office Supplies 832.93$ 800.00$ 800.00$ 599.40$ 800.00$
10-330-514030 Small Tools 27.97$ 250.00$ 250.00$ 42.10$ 100.00$
10-330-515040 First Aid Supplies -$ 150.00$ 650.00$ 631.57$ 750.00$
10-330-517010 Operational Supplies 14,958.75$ 5,500.00$ 9,000.00$ 7,935.45$ 10,000.00$
Materials & Supplies 17,902.06$ 10,420.00$ 13,420.00$ 10,460.47$ 14,170.00$
Contractual Services
10-330-520030 Dues And Publications 1,791.94$ 900.00$ 1,524.65$ 937.24$ 900.00$
10-330-520050 Meeting And Conferences -$ -$ -$ -$ -$
10-330-520070 Training And Education 459.58$ 1,650.00$ 1,650.00$ 1,568.87$ 1,650.00$
10-330-521040 Medical Claims/services 2,659.00$ 1,000.00$ 1,000.00$ -$ 1,500.00$
10-330-522020 Professional Services 21,161.48$ 9,600.00$ 7,537.35$ 5,065.46$ 9,600.00$
10-330-524010 Trash Collections -$ -$ -$ -$ -$
10-330-529050 Spay & Neuter Program 10,054.23$ 10,000.00$ 7,000.00$ 4,520.48$ 10,000.00$
10-330-529060 Special Sn Program -$ -$ -$ -$ -$
10-330-529065 Adoption Voucher Program 3,669.05$ -$ -$ -$ -$
10-330-529067 Animal Shelter Bricks 1,433.00$ -$ 38.00$ 38.00$ -$
10-330-529068 Animal Shelter Donations -$ -$ 40,024.62$ -$ -$
Contractual Services 41,228.28$ 23,150.00$ 58,774.62$ 12,130.05$ 23,650.00$
Utilities
10-330-531010 Electricity 21,818.39$ 24,000.00$ 23,000.00$ 19,592.07$ 24,000.00$
10-330-533010 Natural Gas 17,835.39$ 13,200.00$ 14,400.00$ 13,181.49$ 17,000.00$
10-330-534010 Telephone 323.77$ 572.00$ 572.00$ 265.21$ 300.00$
10-330-535010 Water 3,704.79$ 2,500.00$ 3,500.00$ 3,597.81$ 4,000.00$
Utilities 43,682.34$ 40,272.00$ 41,472.00$ 36,636.58$ 45,300.00$
Repairs & Maintenance
10-330-540010 Building & Grounds Maint.8,281.78$ 10,000.00$ 7,444.00$ 5,679.08$ 9,000.00$
10-330-541020 Veh Maintenance -$ -$ -$ -$ -$
10-330-541030 Vehicle Wash 545.00$ 540.00$ 540.00$ 540.00$ 540.00$
10-330-544040 Care Of Animals 42,695.24$ 42,000.00$ 39,000.00$ 35,217.99$ 40,000.00$
10-330-546010 Clothing Expense 2,304.11$ 3,000.00$ 3,000.00$ 1,794.85$ 3,000.00$
10-330-546020 Uniform Cleaning -$ 100.00$ 100.00$ -$ -$
10-330-547010 Equipment Maintenance 803.09$ 1,300.00$ 1,800.00$ 1,720.99$ 1,000.00$
10-330-547020 Maintenance Agreements 624.00$ 800.00$ 1,656.00$ 1,500.00$ 1,600.00$
10-330-547030 Radio Maintenance -$ 700.00$ 700.00$ -$ 500.00$
Repairs & Maintenance 55,253.22$ 58,440.00$ 54,240.00$ 46,452.91$ 55,640.00$
Capital Purchases
10-330-572010 Purchase of Vehicles -$ -$ -$ -$ 24,000.00$
10-330-572020 Purchase Of Equipment 2,094.00$ -$ 4,400.00$ 439.50$ -$
10-330-573030 Purch/improv Land/buildin -$ -$ -$ -$ -$
Capital Purchases 2,094.00$ -$ 4,400.00$ 439.50$ 24,000.00$
Capital Projects
10-330-578069 Animal Shelter 61,689.28$ -$ -$ -$ -$
Capital Projects 61,689.28$ -$ -$ -$ -$
330 Animal Control 659,752.95$ 600,785.17$ 640,809.79$ 542,460.72$ 620,666.03$
352
Police Department – 9-1-1 Police
353
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
390 9-1-1 Police
Personnel Services
10-390-501020 Salaries 817,644.52$ 828,534.68$ 761,841.65$ 687,750.38$ 802,758.23$
10-390-501030 Holiday Pay 26,597.95$ 29,000.00$ 29,000.00$ 25,143.40$ 28,998.73$
10-390-501050 Parttime(w/o Benefits)150.00$ -$ 800.00$ 1,048.86$ 2,600.00$
10-390-501060 Seasonal Salaries -$ -$ -$ -$ -$
10-390-501090 Overtime 14,507.17$ 15,814.00$ 18,814.00$ 19,751.27$ 15,814.00$
10-390-501095 Overtime Straight Pay 76.73$ 500.00$ 500.00$ 230.51$ 500.00$
10-390-502010 Social Security 62,006.22$ 66,849.42$ 62,038.10$ 53,006.80$ 65,076.33$
10-390-502020 Group Health Insurance 148,542.12$ 167,871.31$ 157,153.93$ 131,165.12$ 170,798.30$
10-390-502030 Retirement 149,631.56$ 172,148.19$ 159,758.26$ 125,115.30$ 149,260.49$
10-390-502040 Workers Compensation -$ 1,350.99$ 1,350.99$ 1,350.99$ -$
10-390-502050 Life Insurance 1,357.83$ 1,411.20$ 1,305.36$ 1,145.76$ 1,367.45$
10-390-502060 Long Term Disability 2,157.90$ 2,318.52$ 2,142.66$ 1,879.28$ 2,240.84$
10-390-502070 Employee Assistance Prgm 455.84$ 466.20$ 438.45$ 440.46$ 512.83$
10-390-503020 Unemployment Compensation -$ -$ -$ -$ -$
Personnel Services 1,223,127.84$ 1,286,264.51$ 1,195,143.40$ 1,048,028.13$ 1,239,927.20$
Materials & Supplies
10-390-511010 Advertising -$ 1,200.00$ 31.72$ 31.72$ 500.00$
10-390-512010 Printing -$ -$ -$ -$ -$
10-390-517010 Operational Supplies 10,515.68$ 5,000.00$ 9,103.58$ 2,425.18$ 5,000.00$
Materials & Supplies 10,515.68$ 6,200.00$ 9,135.30$ 2,456.90$ 5,500.00$
Contractual Services
10-390-520030 Dues And Publications 510.00$ 900.00$ 115.00$ 115.00$ 600.00$
10-390-520050 Meeting And Conferences 1,764.69$ -$ -$ -$ -$
10-390-520070 Training And Education 2,982.11$ -$ -$ (12.00)$ 5,000.00$
10-390-522020 Professional Services 923.00$ 2,000.00$ 1,442.70$ 1,442.70$ 1,200.00$
10-390-523010 Equipment Rent/lease 97,331.15$ 100,000.00$ 96,835.00$ 96,822.22$ 98,000.00$
Contractual Services 103,510.95$ 102,900.00$ 98,392.70$ 98,367.92$ 104,800.00$
Utilities
10-390-534010 Telephone -$ 150.00$ -$ -$ -$
Utilities -$ 150.00$ -$ -$ -$
Repairs & Maintenance
10-390-546010 Clothing Expense 1,817.27$ 3,400.00$ 9,961.00$ 1,048.75$ 6,000.00$
10-390-546020 Uniform Cleaning 1,695.68$ 2,000.00$ 1,400.00$ -$ 1,000.00$
10-390-547010 Equipment Maintenance 2,272.45$ 3,000.00$ 3,075.00$ 3,073.88$ 3,000.00$
10-390-547020 Maintenance Agreements 24,392.52$ 25,000.00$ 20,322.00$ 20,322.00$ 29,000.00$
10-390-547030 Radio Maintenance 2,980.24$ 4,000.00$ 4,364.00$ 3,532.50$ 5,000.00$
Repairs & Maintenance 33,158.16$ 37,400.00$ 39,122.00$ 27,977.13$ 44,000.00$
Capital Purchases
10-390-572020 Purchase Of Equipment -$ -$ -$ -$ -$
Capital Purchases -$ -$ -$ -$ -$
390 9-1-1 Police 1,370,312.63$ 1,432,914.51$ 1,341,793.40$ 1,176,830.08$ 1,394,227.20$
354
Fire Department
355
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
400 Fire Department
Personnel Services
10-400-501020 Salaries 3,594,116.20$ 3,652,058.33$ 3,413,576.57$ 3,208,656.42$ 3,505,507.23$
10-400-501030 Holiday Pay 275,289.26$ 277,854.96$ 267,630.97$ 267,021.05$ 272,061.79$
10-400-501050 Parttime(w/o Benefits)-$ -$ -$ -$ -$
10-400-501080 Step-up Pay 27,863.50$ 28,000.00$ 33,000.00$ 26,310.00$ 28,000.00$
10-400-501090 Overtime 37,890.62$ 30,000.00$ 40,000.00$ 37,477.64$ 35,000.00$
10-400-501095 Overtime Straight Pay 24,122.84$ 32,000.00$ 37,000.00$ 29,641.45$ 32,000.00$
10-400-502010 Social Security 51,242.95$ 55,707.03$ 53,115.63$ 47,525.18$ 58,511.68$
10-400-502020 Group Health Insurance 571,503.39$ 612,101.98$ 566,688.25$ 532,155.42$ 632,155.71$
10-400-502030 Retirement 1,638,713.19$ 1,747,747.91$ 1,639,063.50$ 1,505,652.01$ 1,617,193.48$
10-400-502040 Workers Compensation -$ 108,750.00$ 108,750.00$ 108,750.00$ -$
10-400-502050 Life Insurance 5,955.86$ 6,111.36$ 5,774.79$ 5,386.02$ 5,933.71$
10-400-502060 Long Term Disability 9,485.04$ 10,143.84$ 9,511.67$ 8,855.80$ 9,795.18$
10-400-502070 Employee Assistance Prgm 1,649.71$ 1,687.20$ 1,608.36$ 1,615.76$ 1,804.17$
10-400-503010 Awards Program 2,242.59$ 1,000.00$ 1,000.00$ 633.21$ 1,000.00$
Personnel Services 6,240,075.15$ 6,563,162.61$ 6,176,719.74$ 5,779,679.96$ 6,198,962.95$
Materials & Supplies
10-400-511010 Advertising 75.00$ 150.00$ 200.00$ 168.42$ 150.00$
10-400-511020 Postage 94.93$ 300.00$ 300.00$ 210.80$ 200.00$
10-400-512010 Printing 895.22$ 1,250.00$ 1,250.00$ 1,079.50$ 1,250.00$
10-400-512020 Copies 0.42$ 200.00$ 150.00$ -$ 50.00$
10-400-512030 Photographic Supplies -$ -$ -$ -$ -$
10-400-513010 Office Supplies 1,956.52$ 1,800.00$ 1,800.00$ 881.22$ 1,800.00$
10-400-514010 Gas -$ 79,000.00$ 77,000.00$ 60,654.41$ 73,000.00$
10-400-514020 Chemicals 1,110.79$ 2,000.00$ 2,000.00$ 638.14$ 2,000.00$
10-400-514030 Small Tools 1,976.33$ 2,500.00$ 2,397.67$ 1,520.91$ 2,500.00$
10-400-514040 Food -$ -$ -$ -$ -$
10-400-515040 First Aid Supplies 53.66$ 400.00$ 400.00$ 87.68$ 400.00$
10-400-517010 Operational Supplies 7,943.60$ 8,180.00$ 8,180.00$ 5,894.22$ 8,000.00$
Materials & Supplies 14,106.47$ 95,780.00$ 93,677.67$ 71,135.30$ 89,350.00$
Contractual Services
10-400-520030 Dues And Publications 1,292.73$ 1,240.00$ 1,240.00$ 576.95$ 1,240.00$
10-400-520050 Meeting And Conferences 53.54$ -$ -$ -$ -$
10-400-520060 Wellness Program -$ -$ -$ -$ -$
10-400-520070 Training And Education 8,451.51$ 10,000.00$ 13,000.00$ 10,568.17$ 10,000.00$
10-400-520080 Tuition Reimbursement -$ 5,000.00$ 1,715.00$ 855.00$ 5,000.00$
10-400-520085 Traing-Home Land Security -$ -$ -$ -$ -$
10-400-521040 Medical Claims/services 2,528.75$ 2,700.00$ 4,285.00$ 2,227.25$ 2,700.00$
10-400-522020 Professional Services 600.00$ 1,200.00$ 900.00$ 900.00$ 200.00$
10-400-523010 Equipment Rent/lease 50.00$ 2,000.00$ -$ -$ 500.00$
10-400-524010 Trash Collections -$ 250.00$ -$ -$ 250.00$
10-400-529010 Special Events 5,462.73$ 6,000.00$ 6,000.00$ 5,881.93$ 6,000.00$
10-400-529040 Fire Hydrants -$ -$ -$ -$ -$
Contractual Services 18,439.26$ 28,390.00$ 27,140.00$ 21,009.30$ 25,890.00$
Utilities
10-400-531010 Electricity 42,759.10$ 27,500.00$ 27,725.00$ 25,667.42$ 27,500.00$
10-400-533010 Natural Gas -$ 17,500.00$ 18,250.00$ 18,153.92$ 27,500.00$
10-400-534010 Telephone 18,864.39$ 17,500.00$ 16,550.00$ 16,305.11$ 17,500.00$
10-400-535010 Water 9,867.89$ 8,720.00$ 11,220.00$ 10,991.71$ 8,720.00$
Utilities 71,491.38$ 71,220.00$ 73,745.00$ 71,118.16$ 81,220.00$
Repairs & Maintenance
10-400-540010 Building & Grounds Maint.41,368.88$ 44,934.00$ 42,525.00$ 40,631.00$ 60,000.00$
10-400-541030 Vehicle Wash 1,608.00$ -$ -$ -$ -$
10-400-546010 Clothing Expense 31,978.46$ 35,000.00$ 35,000.00$ 28,271.03$ 35,000.00$
10-400-546020 Uniform Cleaning 1,065.01$ 1,066.00$ -$ -$ 1,066.00$
10-400-547010 Equipment Maintenance 10,490.11$ 18,000.00$ 21,200.00$ 8,242.07$ 18,000.00$
10-400-547020 Maintenance Agreements 13,570.79$ 13,900.00$ 13,900.00$ 18,464.24$ 14,900.00$
10-400-547030 Radio Maintenance 5,809.61$ 7,000.00$ 5,000.00$ 1,229.70$ 7,000.00$
Repairs & Maintenance 105,890.86$ 119,900.00$ 117,625.00$ 96,838.04$ 135,966.00$
Capital Purchases
10-400-572010 Purchase Of Vehicles -$ -$ -$ -$ -$
10-400-572020 Purchase Of Equipment -$ -$ -$ -$ -$
10-400-572021 Purchase of Equipment-ONE TIME 790,332.91$ -$ 259,573.50$ 24,769.42$ -$
10-400-572060 Fire Grant Equip/gear -$ -$ -$ -$ -$
10-400-573030 Purch/improv Land/buildin -$ -$ -$ -$ -$
Capital Purchases 790,332.91$ -$ 259,573.50$ 24,769.42$ -$
400 Fire Department 7,240,336.03$ 6,878,452.61$ 6,748,480.91$ 6,064,550.18$ 6,531,388.95$
356
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
500 Public Works
Personnel Services
10-500-501020 Salaries -$ -$ -$ -$ -$
10-500-501060 Seasonal Salaries -$ -$ -$ -$ -$
10-500-501090 Overtime -$ -$ -$ -$ -$
10-500-501095 Overtime Straight Pay -$ -$ -$ -$ -$
10-500-502010 Social Security -$ -$ -$ -$ -$
10-500-502020 Group Health Insurance -$ -$ -$ -$ -$
10-500-502030 Retirement -$ -$ -$ -$ -$
10-500-502040 Workers Compensation -$ -$ -$ -$ -$
10-500-502050 Life Insurance -$ -$ -$ -$ -$
10-500-502060 Long Term Disability -$ -$ -$ -$ -$
10-500-502070 Employee Assistance Prgm -$ -$ -$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Supplies
10-500-511010 Advertising -$ -$ -$ -$ -$
10-500-511020 Postage -$ -$ -$ -$ -$
10-500-512010 Printing -$ -$ -$ -$ -$
10-500-512020 Copies -$ -$ -$ -$ -$
10-500-513010 Office Supplies -$ -$ -$ -$ -$
10-500-514040 Food -$ -$ -$ -$ -$
10-500-517010 Operational Supplies -$ -$ -$ -$ -$
Materials & Supplies -$ -$ -$ -$ -$
Contractual Services
10-500-520030 Dues And Publications -$ -$ -$ -$ -$
10-500-520050 Meeting And Conferences -$ -$ -$ -$ -$
10-500-520070 Training And Education -$ -$ -$ -$ -$
10-500-522020 Professional Services -$ -$ -$ -$ -$
10-500-523010 Equipment Rent/lease -$ -$ -$ -$ -$
10-500-527010 Comm Serv Projects -$ -$ -$ -$ -$
Contractual Services -$ -$ -$ -$ -$
Utilities
10-500-534010 Telephone -$ -$ -$ -$ -$
Utilities -$ -$ -$ -$ -$
Repairs & Maintenance
10-500-547020 Maintenance Agreements -$ -$ -$ -$ -$
Repairs & Maintenance -$ -$ -$ -$ -$
Capital Purchases
10-500-572020 Purchase Of Equipment -$ -$ -$ -$ -$
10-500-573030 Purch/improv Land/buildin -$ -$ -$ -$ -$
Capital Purchases -$ -$ -$ -$ -$
500 Public Works -$ -$ -$ -$ -$
357
Planning & Protective Services - Administration
358
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
520 Plan & Protect Svcs-Admin
Personnel Services
10-520-501020 Salaries 206,416.55$ 205,628.16$ 205,628.16$ 194,530.26$ 209,722.72$
10-520-501040 Part-time (w\benefits)-$ -$ -$ -$ -$
10-520-501050 Parttime(w/o Benefits)-$ -$ -$ -$ -$
10-520-501090 Overtime -$ -$ -$ -$ -$
10-520-501095 Overtime Straight Pay -$ -$ -$ -$ -$
10-520-502010 Social Security 15,214.77$ 15,730.55$ 15,730.55$ 14,160.44$ 16,043.79$
10-520-502020 Group Health Insurance 29,712.89$ 31,736.64$ 31,736.64$ 28,960.64$ 34,618.66$
10-520-502030 Retirement 38,610.64$ 40,508.75$ 40,508.75$ 35,210.03$ 36,911.20$
10-520-502040 Workers Compensation -$ 524.91$ 524.91$ 524.91$ -$
10-520-502050 Life Insurance 351.01$ 347.76$ 347.76$ 327.48$ 354.72$
10-520-502060 Long Term Disability 520.43$ 531.84$ 531.84$ 500.81$ 542.48$
10-520-502070 Employee Assistance Prgm 86.84$ 88.80$ 88.80$ 89.20$ 98.86$
10-520-503010 Awards Program -$ -$ -$ -$ -$
Personnel Services 290,913.13$ 295,097.41$ 295,097.41$ 274,303.77$ 298,292.43$
Materials & Supplies
10-520-511010 Advertising 470.55$ 500.00$ 3.33$ -$ 500.00$
10-520-511020 Postage 168.28$ 200.00$ 190.00$ 74.02$ 200.00$
10-520-512010 Printing 45.00$ -$ -$ -$ -$
10-520-512020 Copies -$ -$ -$ -$ -$
10-520-512030 Photographic Supplies -$ -$ -$ -$ -$
10-520-513010 Office Supplies 796.46$ 800.00$ 1,050.00$ 959.19$ 800.00$
10-520-514010 Gas -$ 21,000.00$ 20,000.00$ 12,300.09$ 19,000.00$
10-520-514030 Small Tools -$ -$ -$ -$ -$
10-520-515040 First Aid Supplies -$ -$ -$ -$ -$
10-520-517010 Operational Supplies 18.00$ 150.00$ 196.67$ 196.67$ 100.00$
Materials & Supplies 1,498.29$ 22,650.00$ 21,440.00$ 13,529.97$ 20,600.00$
Contractual Services
10-520-520030 Dues And Publications 335.75$ 500.00$ 376.09$ 335.13$ 500.00$
10-520-520050 Meeting And Conferences -$ -$ -$ -$ -$
10-520-520070 Training And Education 99.00$ 1,500.00$ 1,500.00$ 761.52$ 1,500.00$
10-520-522020 Professional Services 95.65$ 3,000.00$ 3,783.45$ 3,783.45$ 3,000.00$
Contractual Services 530.40$ 5,000.00$ 5,659.54$ 4,880.10$ 5,000.00$
Utilities
10-520-534010 Telephone -$ -$ -$ -$ -$
Utilities -$ -$ -$ -$ -$
Repairs & Maintenance
10-520-547010 Equipment Maintenance -$ -$ -$ -$ -$
10-520-547020 Maintenance Agreements 713.83$ 1,000.00$ 550.46$ 550.46$ 650.00$
Repairs & Maintenance 713.83$ 1,000.00$ 550.46$ 550.46$ 650.00$
Capital Purchases
10-520-572020 Purchase Of Equipment -$ -$ -$ -$ -$
Capital Purchases -$ -$ -$ -$ -$
520 Plan & Protect Svcs-Admin 293,655.65$ 323,747.41$ 322,747.41$ 293,264.30$ 324,542.43$
359
Planning & Protective Services - Planning
360
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
521 Plan & Protect Svcs-Planning
Personnel Services
10-521-501020 Salaries 52,090.38$ 51,891.84$ 51,891.84$ 53,078.28$ 58,731.84$
10-521-501040 Part-time (w\benefits)-$ -$ -$ -$ -$
10-521-501050 Parttime(w/o Benefits)11,472.00$ 12,480.00$ 12,480.00$ 10,920.00$ 12,480.00$
10-521-501060 Seasonal Salaries -$ -$ -$ -$ -$
10-521-501090 Overtime -$ -$ -$ -$ -$
10-521-501095 Overtime Straight Pay -$ -$ -$ -$ -$
10-521-502010 Social Security 4,862.56$ 4,924.45$ 4,924.45$ 4,895.72$ 5,447.71$
10-521-502020 Group Health Insurance 6,018.84$ 5,961.16$ 5,961.16$ 5,324.42$ 6,326.31$
10-521-502030 Retirement 9,743.41$ 10,222.69$ 10,222.69$ 9,607.13$ 10,336.80$
10-521-502040 Workers Compensation -$ 86.05$ 86.05$ 86.05$ -$
10-521-502050 Life Insurance 88.24$ 87.36$ 87.36$ 82.26$ 89.11$
10-521-502060 Long Term Disability 141.94$ 145.20$ 145.20$ 136.73$ 148.10$
10-521-502070 Employee Assistance Prgm 21.70$ 22.20$ 22.20$ 22.30$ 24.71$
10-521-503010 Awards Program -$ -$ -$ -$ -$
Personnel Services 84,439.07$ 85,820.95$ 85,820.95$ 84,152.89$ 93,584.58$
Materials & Supplies
10-521-511010 Advertising 2,713.75$ 6,500.00$ 6,500.00$ 3,534.05$ 5,000.00$
10-521-511020 Postage 1,063.41$ 1,500.00$ 1,500.00$ 560.36$ 1,500.00$
10-521-512010 Printing -$ 100.00$ 100.00$ -$ 100.00$
10-521-512020 Copies 2.32$ 100.00$ 100.00$ 2.24$ 10.00$
10-521-512030 Photographic Supplies -$ -$ -$ -$ -$
10-521-513010 Office Supplies 1,337.79$ 1,000.00$ 1,000.00$ 594.12$ 1,350.00$
10-521-514040 Food -$ 100.00$ 100.00$ -$ 100.00$
10-521-515040 First Aid Supplies -$ -$ -$ -$ -$
10-521-517010 Operational Supplies 1,967.10$ 2,000.00$ 2,000.00$ 962.38$ 2,000.00$
Materials & Supplies 7,084.37$ 11,300.00$ 11,300.00$ 5,653.15$ 10,060.00$
Contractual Services
10-521-520030 Dues And Publications 15,083.70$ 15,500.00$ 15,500.00$ 15,483.70$ 15,500.00$
10-521-520050 Meeting And Conferences -$ -$ -$ -$ -$
10-521-520070 Training And Education -$ 1,700.00$ 1,700.00$ 249.00$ 1,700.00$
10-521-520080 Tuition Reimbursement -$ 1,600.00$ 1,600.00$ 855.00$ 1,710.00$
10-521-522020 Professional Services 78.00$ -$ -$ -$ -$
10-521-523010 Equipment Rent/lease -$ -$ -$ -$ -$
Contractual Services 15,161.70$ 18,800.00$ 18,800.00$ 16,587.70$ 18,910.00$
Utilities
10-521-534010 Telephone -$ -$ -$ -$ -$
Utilities -$ -$ -$ -$ -$
Repairs & Maintenance
10-521-541030 Vehicle Wash -$ -$ -$ -$ -$
10-521-547020 Maintenance Agreements 1,537.33$ 1,400.00$ 1,400.00$ 1,265.27$ 1,500.00$
Repairs & Maintenance 1,537.33$ 1,400.00$ 1,400.00$ 1,265.27$ 1,500.00$
Capital Purchases
10-521-572020 Purchase Of Equipment -$ -$ -$ -$ -$
Capital Purchases -$ -$ -$ -$ -$
521 Plan & Protect Svcs-Planning 108,222.47$ 117,320.95$ 117,320.95$ 107,659.01$ 124,054.58$
361
Planning & Protective Services - MPO
362
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
522 Plan & Protect Svcs-MPO
Personnel Services
10-522-501020 Salaries 116,418.64$ 125,798.19$ 106,803.34$ 99,497.16$ 107,262.79$
10-522-501050 Parttime(w/o Benefits)-$ -$ -$ -$ -$
10-522-501090 Overtime -$ -$ -$ -$ -$
10-522-501095 Overtime Straight Pay -$ -$ -$ -$ -$
10-522-502010 Social Security 8,201.93$ 9,623.56$ 8,170.45$ 7,528.60$ 8,205.60$
10-522-502020 Group Health Insurance 14,272.85$ 18,528.02$ 18,528.02$ 10,960.38$ 12,270.61$
10-522-502030 Retirement 19,122.71$ 24,782.24$ 21,230.20$ 15,325.05$ 18,878.25$
10-522-502040 Workers Compensation -$ 206.52$ 206.52$ 206.52$ 134.73$
10-522-502050 Life Insurance 174.62$ 213.36$ 213.36$ 166.23$ 181.64$
10-522-502060 Long Term Disability 276.22$ 352.32$ 352.32$ 274.37$ 300.12$
10-522-502070 Employee Assistance Prgm 43.41$ 44.40$ 44.40$ 44.62$ 49.43$
Personnel Services 158,510.38$ 179,548.61$ 155,548.61$ 134,002.93$ 147,283.17$
Materials & Supplies
10-522-511010 Advertising 785.25$ 1,000.00$ 1,375.00$ 1,353.05$ 750.00$
10-522-511020 Postage 157.42$ 400.00$ 400.00$ 99.51$ 400.00$
10-522-512010 Printing 72.00$ 400.00$ 25.00$ -$ 400.00$
10-522-512020 Copies -$ 50.00$ 50.00$ 0.18$ 50.00$
10-522-513010 Office Supplies 456.99$ 1,000.00$ 1,000.00$ 237.07$ 1,000.00$
10-522-514040 Food 183.53$ 200.00$ 200.00$ 64.57$ 200.00$
10-522-517010 Operational Supplies 41.75$ 800.00$ 800.00$ 342.54$ 800.00$
Materials & Supplies 1,696.94$ 3,850.00$ 3,850.00$ 2,096.92$ 3,600.00$
Contractual Services
10-522-520030 Dues And Publications 730.49$ 1,000.00$ 1,000.00$ 664.65$ 1,000.00$
10-522-520050 Meeting And Conferences 1,785.68$ -$ -$ -$ -$
10-522-520070 Training And Education 1,235.63$ 2,500.00$ 2,500.00$ 2,149.74$ 6,250.00$
10-522-522020 Professional Services -$ -$ 24,000.00$ 17,478.01$ 17,500.00$
10-522-523010 Equipment Rent/lease -$ -$ -$ -$ -$
Contractual Services 3,751.80$ 3,500.00$ 27,500.00$ 20,292.40$ 24,750.00$
Utilities
10-522-534010 Telephone -$ -$ -$ -$ -$
Utilities -$ -$ -$ -$ -$
Repairs & Maintenance
10-522-541030 Vehicle Wash -$ -$ -$ -$ -$
10-522-547010 Equipment Maintenance -$ -$ -$ -$ -$
10-522-547020 Maintenance Agreements 613.20$ 1,400.00$ 1,400.00$ 325.12$ 1,400.00$
10-522-547030 Radio Maintenance -$ -$ -$ -$ -$
Repairs & Maintenance 613.20$ 1,400.00$ 1,400.00$ 325.12$ 1,400.00$
Capital Purchases
10-522-572020 Purchase Of Equipment -$ -$ -$ -$ -$
Capital Purchases -$ -$ -$ -$ -$
522 Plan & Protect Svcs-MPO 164,572.32$ 188,298.61$ 188,298.61$ 156,717.37$ 177,033.17$
363
Planning & Protective Services – Redevelopment &
Grants (Includes Entitlement Grant)
364
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
530 Plan & Protect Svc-Redev/Grant
Personnel Services
10-530-501020 Salaries 69,831.87$ 57,138.01$ 57,138.01$ 54,161.65$ 66,757.43$
10-530-501050 Parttime (w/o Benefits)-$ -$ -$ -$ -$
10-530-501090 Overtime -$ -$ -$ -$ -$
10-530-502010 Social Security 4,901.77$ 4,371.06$ 4,371.06$ 3,667.09$ 5,106.94$
10-530-502020 Group Health Insurance 7,129.51$ 8,609.94$ 8,609.94$ 6,664.99$ 9,587.38$
10-530-502030 Retirement 7,763.84$ 11,256.19$ 11,256.19$ 9,803.39$ 11,749.31$
10-530-502040 Workers Compensation -$ -$ -$ -$ -$
10-530-502050 Life Insurance 108.47$ 105.84$ 105.84$ 90.45$ 112.24$
10-530-502060 Long Term Disability 172.68$ 176.64$ 176.64$ 149.02$ 184.70$
10-530-502070 Employee Assistance Prgm 43.41$ 33.30$ 33.30$ 33.46$ 37.07$
Personnel Services 89,951.55$ 81,690.98$ 81,690.98$ 74,570.05$ 93,535.07$
Materials & Supplies
10-530-511010 Advertising -$ 300.00$ 250.00$ -$ 300.00$
10-530-511020 Postage 48.39$ 100.00$ 100.00$ 69.04$ 100.00$
10-530-512010 Printing -$ 50.00$ 50.00$ 32.00$ 50.00$
10-530-512020 Copies -$ 50.00$ 50.00$ -$ 50.00$
10-530-513010 Office Supplies 170.14$ 300.00$ 350.00$ 315.18$ 600.00$
10-530-517010 Operational Supplies -$ 300.00$ 300.00$ 10.50$ 300.00$
Materials & Supplies 218.53$ 1,100.00$ 1,100.00$ 426.72$ 1,400.00$
Contractual Services
10-530-520030 Dues And Publications 324.00$ 500.00$ 360.50$ 12.07$ 500.00$
10-530-520050 Meeting And Conferences 681.98$ -$ -$ -$ -$
10-530-520070 Training And Education 211.00$ 1,800.00$ 1,800.00$ 1,081.79$ 1,800.00$
10-530-522020 Professional Services -$ 2,500.00$ 2,500.00$ 660.00$ 1,000.00$
10-530-524020 Recycle Collect/process -$ -$ -$ -$ 1,000.00$
10-530-524025 Glass Recycling -$ -$ -$ -$ 7,000.00$
10-530-524026 Household Hazardous Waste -$ -$ -$ -$ 18,000.00$
10-530-524027 Portable Recycling -$ -$ -$ -$ -$
10-530-524028 Misc Recycling -$ -$ -$ -$ 7,000.00$
10-530-528085 Fair Housing Assistance Prog -$ -$ 1,250.00$ -$ 500.00$
Contractual Services 1,216.98$ 4,800.00$ 5,910.50$ 1,753.86$ 36,800.00$
Utilities
10-530-534010 Telephone -$ -$ -$ -$ -$
Utilities -$ -$ -$ -$ -$
Repairs & Maintenance
10-530-541030 Vehicle Wash -$ -$ -$ -$ -$
10-530-547020 Maintenance Agreements 383.62$ 150.00$ 289.50$ 185.82$ 400.00$
Repairs & Maintenance 383.62$ 150.00$ 289.50$ 185.82$ 400.00$
Other Operating Expenses
10-530-550020 Neighborhood Reinvestment 28,565.00$ 45,000.00$ 45,000.00$ 37,076.76$ 45,000.00$
10-530-550030 Old Town Projects 26,264.10$ 45,500.00$ 45,500.00$ 35,359.68$ 45,500.00$
10-530-550031 Historic Preservation Grant -$ -$ 1,734.00$ 1,734.00$ -$
10-530-550035 Old Town Redev Committee 10,000.00$ -$ -$ (15.00)$ -$
10-530-550037 Historic Preservation Comm 13,000.00$ 1,000.00$ 1,000.00$ 171.00$ 500.00$
10-530-550039 Historic Preservation Grant -$ -$ -$ -$ -$
10-530-550050 Neighb Stablization Prog 1,123.25$ -$ 105,516.24$ 77.00$ -$
10-530-550060 MSP 119,638.83$ -$ 1,105,349.09$ 882,144.27$ -$
10-530-550090 Hazard Mitigation 54,364.42$ -$ 217,664.81$ 217,664.81$ -$
Other Operating Expenses 252,955.60$ 91,500.00$ 1,521,764.14$ 1,174,212.52$ 91,000.00$
530 Plan & Protect Svc-Redev/Grant 344,726.28$ 179,240.98$ 1,610,755.12$ 1,251,148.97$ 223,135.07$
365
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
149 Entitlement Grant
Personnel Services
10-149-501020 Salaries 1,358.17$ 5,119.75$ 20,803.88$ 15,511.91$ 18,727.37$
10-149-501050 Parttime(w/o Benefits)7,526.25$ 20,000.00$ 16,000.00$ 12,750.00$ 20,000.00$
10-149-502010 Social Security 679.70$ 1,921.66$ 2,135.28$ 2,161.94$ 2,962.64$
10-149-502020 Group Health Insurance 246.05$ -$ 2,363.92$ 2,368.43$ 3,163.15$
10-149-502030 Retirement 249.04$ 1,008.59$ 2,803.50$ 2,807.71$ 3,296.02$
10-149-502050 Life Insurance 2.47$ -$ 25.59$ 25.64$ 31.70$
10-149-502060 Long Term Disability 4.00$ -$ 42.42$ 41.86$ 52.02$
10-149-502070 Employee Assistance Program -$ -$ -$ -$ 12.36$
Personnel Services 10,065.68$ 28,050.00$ 44,174.59$ 35,667.49$ 48,245.26$
Materials & Supplies
10-149-511010 Advertising 729.83$ 1,750.00$ 1,500.00$ 561.75$ 1,500.00$
10-149-511020 Postage 220.08$ 400.00$ 699.37$ 380.34$ 500.00$
10-149-512020 Copies 2.19$ -$ 0.63$ 0.63$ -$
10-149-513010 Office Supplies 526.78$ 700.00$ 1,500.00$ 1,029.46$ 1,000.00$
10-149-517010 Operational Supplies -$ 700.00$ 700.00$ 169.97$ -$
Materials & Supplies 1,478.88$ 3,550.00$ 4,400.00$ 2,142.15$ 3,000.00$
Contractual Services
10-149-520050 Meeting And Conferences -$ -$ -$ -$ -$
10-149-520070 Training And Education 350.40$ 1,250.00$ 2,671.34$ 1,471.04$ 2,000.00$
10-149-522020 Professional Services 4,805.00$ 6,500.00$ -$ -$ -$
10-149-528010 Housing Rehabilitation 20,117.25$ -$ 27.00$ 27.00$ -$
10-149-528011 Housing Rehab-Code Deficiency 5,027.00$ 50,000.00$ 59,937.00$ 35,148.00$ 25,000.00$
10-149-528012 Housing Rehab-Energy Efficienc -$ 24,000.00$ 42,402.00$ 29,078.15$ 27,000.00$
10-149-528020 Housing Assistance 5,383.00$ 10,000.00$ 30,433.00$ 30,433.00$ 10,000.00$
10-149-528030 Public Improvement 31,481.39$ 20,000.00$ 363,071.17$ 291,998.41$ 39,450.00$
10-149-528040 Neighborhood Redevelopmnt 21,492.50$ 32,500.00$ 103,536.69$ 77,431.69$ 15,000.00$
10-149-528050 Neighborhood Facility -$ 12,500.00$ -$ -$ -$
10-149-528060 Economic Development -$ -$ -$ -$ -$
10-149-528070 Emergency Assistance -$ 10,000.00$ 6,778.00$ 1,733.00$ 5,000.00$
10-149-528080 Homeless Objectives 2,000.00$ 1,000.00$ 22,524.00$ 460.00$ 30,000.00$
Contractual Services 90,656.54$ 167,750.00$ 631,380.20$ 467,780.29$ 153,450.00$
Repairs & Maintenance
10-149-547020 Maintenance Agreements -$ 650.00$ 738.95$ 569.36$ 800.00$
Repairs & Maintenance -$ 650.00$ 738.95$ 569.36$ 800.00$
Capital Purchases
10-149-572020 Purchase Of Equipment -$ -$ -$ -$ -$
Capital Purchases -$ -$ -$ -$ -$
Capital Projects
10-149-577045 Clay Street Plaza -$ -$ 45,000.00$ 45,000.00$ -$
Capital Projects -$ -$ 45,000.00$ 45,000.00$ -$
149 Entitlement Grant 102,201.10$ 200,000.00$ 725,693.74$ 551,159.29$ 205,495.26$
366
Planning & Protective Services – Building Regs
367
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
531 Plan & Protect Svcs-Build Reg
Personnel Services
10-531-501020 Salaries 405,688.68$ 424,023.47$ 349,817.21$ 316,990.40$ -$
10-531-501060 Seasonal Salaries -$ 21,320.00$ 9,310.58$ 7,249.00$ -$
10-531-501090 Overtime -$ 740.00$ 8,849.42$ 9,105.23$ -$
10-531-501095 Overtime Straight Pay -$ 130.00$ 630.00$ 191.76$ -$
10-531-502010 Social Security 29,357.35$ 34,135.33$ 29,529.55$ 24,184.17$ -$
10-531-502020 Group Health Insurance 56,332.29$ 61,263.89$ 54,594.03$ 45,259.95$ -$
10-531-502030 Retirement 69,374.63$ 83,704.01$ 68,404.76$ 46,018.26$ -$
10-531-502040 Workers Compensation -$ 6,952.84$ 6,952.84$ 6,952.84$ -$
10-531-502050 Life Insurance 594.49$ 680.88$ 580.83$ 489.01$ -$
10-531-502060 Long Term Disability 1,000.01$ 1,179.12$ 972.93$ 817.41$ -$
10-531-502070 Employee Assistance Prgm 173.65$ 177.60$ 157.11$ 156.96$ -$
Personnel Services 562,521.10$ 634,307.14$ 529,799.26$ 457,414.99$ -$
Materials & Supplies
10-531-511010 Advertising 137.30$ 200.00$ 409.88$ 409.88$ -$
10-531-511020 Postage 1,963.79$ 2,000.00$ 2,500.00$ 2,444.57$ -$
10-531-512010 Printing 236.00$ 700.00$ 700.00$ 632.52$ -$
10-531-512020 Copies -$ 10.00$ 10.00$ -$ -$
10-531-512030 Photographic Supplies -$ -$ -$ -$ -$
10-531-513010 Office Supplies 1,677.75$ 1,800.00$ 937.12$ 834.67$ -$
10-531-514030 Small Tools 203.07$ 300.00$ 300.00$ 216.61$ -$
10-531-515040 First Aid Supplies -$ 30.00$ 30.00$ -$ -$
10-531-517010 Operational Supplies 1,522.65$ 2,700.00$ 2,811.59$ 2,811.59$ -$
Materials & Supplies 5,740.56$ 7,740.00$ 7,698.59$ 7,349.84$ -$
Contractual Services
10-531-520030 Dues And Publications 945.40$ 1,500.00$ 1,500.00$ 958.49$ -$
10-531-520050 Meeting And Conferences 143.00$ -$ -$ -$ -$
10-531-520070 Training And Education 2,204.51$ 2,500.00$ 2,500.00$ 1,571.00$ -$
10-531-522020 Professional Services 25,214.50$ -$ -$ -$ -$
10-531-522021 Abatement -$ 15,000.00$ 29,000.00$ 22,942.62$ -$
10-531-522022 Demo -$ 20,000.00$ 23,400.00$ -$ -$
10-531-522070 Legal Services -$ -$ -$ -$ -$
10-531-523010 Equipment Rent/lease -$ -$ -$ -$ -$
10-531-529020 Historic Preservation Com -$ -$ -$ -$ -$
Contractual Services 28,507.41$ 39,000.00$ 56,400.00$ 25,472.11$ -$
Utilities
10-531-534010 Telephone -$ -$ -$ -$ -$
Utilities -$ -$ -$ -$ -$
Repairs & Maintenance
10-531-541030 Vehicle Wash 560.00$ 540.00$ 545.00$ 545.00$ -$
10-531-546010 Clothing Expense 782.05$ 800.00$ 953.00$ 953.00$ -$
10-531-547010 Equipment Maintenance -$ 60.00$ 60.00$ -$ -$
10-531-547020 Maintenance Agreements 1,603.54$ 1,500.00$ 1,383.41$ 1,066.80$ -$
10-531-547030 Radio Maintenance -$ -$ -$ -$ -$
Repairs & Maintenance 2,945.59$ 2,900.00$ 2,941.41$ 2,564.80$ -$
Capital Purchases
10-531-572020 Purchase Of Equipment -$ -$ -$ -$ -$
Capital Purchases -$ -$ -$ -$ -$
531 Plan & Protect Svcs-Build Reg 599,714.66$ 683,947.14$ 596,839.26$ 492,801.74$ -$
368
Planning & Protective Services – Environmental Health
Services
369
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
532 Plan & Protect Svcs-Env Health
Personnel Services
10-532-501020 Salaries 130,428.51$ 130,608.56$ 130,608.56$ 118,263.08$ 162,597.53$
10-532-501050 Parttime (w/o Benefits)-$ -$ -$ -$ 3,957.00$
10-532-501060 Seasonal Salaries 2,508.50$ 3,957.00$ 3,957.00$ 449.00$ -$
10-532-501070 Stand-by Plan -$ -$ -$ -$ -$
10-532-501090 Overtime -$ 220.00$ 220.00$ -$ -$
10-532-501095 Overtime Straight Pay -$ 60.00$ 60.00$ -$ -$
10-532-502010 Social Security 9,774.05$ 10,315.69$ 10,315.69$ 8,712.89$ 12,741.42$
10-532-502020 Group Health Insurance 19,191.77$ 21,485.14$ 21,485.14$ 17,920.57$ 33,031.05$
10-532-502030 Retirement 24,399.80$ 25,785.05$ 25,785.05$ 21,405.51$ 28,617.17$
10-532-502040 Workers Compensation -$ 1,884.50$ 1,884.50$ 1,884.50$ -$
10-532-502050 Life Insurance 221.05$ 220.08$ 220.08$ 197.90$ 274.18$
10-532-502060 Long Term Disability 353.53$ 363.60$ 363.60$ 327.78$ 452.88$
10-532-502070 Employee Assistance Prgm 43.41$ 55.50$ 55.50$ 55.74$ 74.14$
10-532-503020 Unemployment Compensation -$ -$ -$ -$ -$
Personnel Services 186,920.62$ 194,955.12$ 194,955.12$ 169,216.97$ 241,745.37$
Materials & Supplies
10-532-511010 Advertising 84.50$ 300.00$ 145.00$ -$ 300.00$
10-532-511020 Postage 346.59$ 200.00$ 200.00$ 138.09$ 200.00$
10-532-512010 Printing -$ 50.00$ 50.00$ -$ 50.00$
10-532-512020 Copies 0.63$ 20.00$ 20.00$ -$ 20.00$
10-532-512030 Photographic Supplies -$ -$ -$ -$ -$
10-532-513010 Office Supplies 1,331.85$ 1,000.00$ 1,000.00$ 852.93$ 1,000.00$
10-532-514030 Small Tools 31.98$ 50.00$ 50.00$ 40.85$ 50.00$
10-532-515030 Insect Control -$ -$ -$ -$ -$
10-532-515040 First Aid Supplies 19.36$ 30.00$ 30.00$ -$ 15.00$
10-532-517010 Operational Supplies 1,631.90$ 1,200.00$ 1,199.05$ 1,066.42$ 1,200.00$
Materials & Supplies 3,446.81$ 2,850.00$ 2,694.05$ 2,098.29$ 2,835.00$
Contractual Services
10-532-520030 Dues And Publications 794.90$ 880.00$ 880.00$ 574.00$ 1,000.00$
10-532-520050 Meeting And Conferences 255.00$ -$ -$ -$ -$
10-532-520070 Training And Education 277.00$ 800.00$ 800.00$ 714.00$ 1,300.00$
10-532-521040 Medical Claims/services -$ -$ -$ -$ -$
10-532-522020 Professional Services 2,045.00$ -$ 1,155.00$ 157.50$ -$
10-532-523010 Equipment Rent/lease -$ -$ -$ -$ -$
10-532-524020 Recycle Collect/process -$ 1,000.00$ 1,000.00$ (1,091.48)$ -$
10-532-524025 Glass Recycling 5,592.78$ 10,000.00$ 10,000.00$ 4,840.00$ -$
10-532-524026 Household Hazardous Waste 12,301.35$ 20,000.00$ 18,000.00$ 13,871.76$ -$
10-532-524027 Portable Recycling -$ -$ -$ -$ -$
10-532-524028 Misc Recycling 6,361.37$ 7,000.00$ 9,000.00$ 4,333.59$ -$
10-532-524030 Compost Services 212,000.04$ 212,000.00$ 212,000.00$ 194,333.37$ 218,000.00$
10-532-529010 Special Events -$ 1,000.00$ -$ -$ 1,000.00$
10-532-529020 Historic Preservation Com -$ -$ -$ -$ -$
Contractual Services 239,627.44$ 252,680.00$ 252,835.00$ 217,732.74$ 221,300.00$
Utilities
10-532-534010 Telephone -$ -$ -$ -$ -$
Utilities -$ -$ -$ -$ -$
Repairs & Maintenance
10-532-540060 Cemetery Maintenance 22,955.76$ 25,000.00$ 25,000.00$ 22,280.20$ 26,000.00$
10-532-540065 Cemetery Exp from Donations -$ 5,000.00$ 5,000.00$ 4,960.00$ -$
10-532-541030 Vehicle Wash 1,284.00$ 1,290.00$ 1,290.00$ 1,284.00$ 1,290.00$
10-532-546010 Clothing Expense 160.00$ 300.00$ 300.95$ 300.95$ 160.00$
10-532-547010 Equipment Maintenance -$ 80.00$ 80.00$ -$ 80.00$
10-532-547020 Maintenance Agreements 879.57$ 1,200.00$ 1,200.00$ 942.37$ 1,200.00$
10-532-547030 Radio Maintenance -$ -$ -$ -$ -$
Repairs & Maintenance 25,279.33$ 32,870.00$ 32,870.95$ 29,767.52$ 28,730.00$
Capital Purchases
10-532-572020 Purchase Of Equipment -$ -$ -$ -$ -$
Capital Purchases -$ -$ -$ -$ -$
532 Plan & Protect Svcs-Env Health 455,274.20$ 483,355.12$ 483,355.12$ 418,815.52$ 494,610.37$
370
Planning & Protective Services – Property
Maintenance/Code Enforcement
371
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
533 PPS - Prop Maint/Code Enforce
Personnel Services
10-533-501020 Salaries -$ -$ -$ -$ 147,805.18$
10-533-501060 Seasonal Salaries -$ -$ -$ -$ 15,990.00$
10-533-501090 Overtime -$ -$ -$ -$ 370.00$
10-533-501095 Overtime Straight Pay -$ -$ -$ -$ 100.00$
10-533-502010 Social Security -$ -$ -$ -$ 12,566.29$
10-533-502020 Group Health Insurance -$ -$ -$ -$ 25,990.23$
10-533-502030 Retirement -$ -$ -$ -$ 26,013.71$
10-533-502040 Workers Compensation -$ -$ -$ -$ -$
10-533-502050 Life Insurance -$ -$ -$ -$ 250.19$
10-533-502060 Long Term Disability -$ -$ -$ -$ 411.26$
10-533-502070 Employee Assistance Prgm -$ -$ -$ -$ 74.14$
Personnel Services -$ -$ -$ -$ 229,571.00$
Materials & Supplies
10-533-511010 Advertising -$ -$ -$ -$ 100.00$
10-533-511020 Postage -$ -$ -$ -$ 1,500.00$
10-533-512010 Printing -$ -$ -$ -$ 350.00$
10-533-512020 Copies -$ -$ -$ -$ 15.00$
10-533-512030 Photographic Supplies -$ -$ -$ -$ -$
10-533-513010 Office Supplies -$ -$ -$ -$ 900.00$
10-533-514030 Small Tools -$ -$ -$ -$ 150.00$
10-533-515040 First Aid Supplies -$ -$ -$ -$ 15.00$
10-533-517010 Operational Supplies -$ -$ -$ -$ 1,350.00$
Materials & Supplies -$ -$ -$ -$ 4,380.00$
Contractual Services
10-533-520030 Dues And Publications -$ -$ -$ -$ 500.00$
10-533-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ -$
10-533-520070 Training And Education -$ -$ -$ -$ 1,000.00$
10-533-522020 Professional Services -$ -$ -$ -$ -$
10-533-522021 Abatement -$ -$ -$ -$ 15,000.00$
10-533-522022 Demo -$ -$ -$ -$ 20,000.00$
10-533-522070 Legal Services -$ -$ -$ -$ -$
10-533-523010 Equipment Rent/lease -$ -$ -$ -$ -$
10-533-529020 Historic Preservation Comm -$ -$ -$ -$ -$
Contractual Services -$ -$ -$ -$ 36,500.00$
Utilities
10-533-534010 Telephone -$ -$ -$ -$ -$
Utilities -$ -$ -$ -$ -$
Repairs & Maintenance
10-533-541030 Vehicle Wash -$ -$ -$ -$ 270.00$
10-533-546010 Clothing Expense -$ -$ -$ -$ 160.00$
10-533-547010 Equipment Maintenance -$ -$ -$ -$ 30.00$
10-533-547020 Maintenance Agreements -$ -$ -$ -$ 650.00$
10-533-547030 Radio Maintenance -$ -$ -$ -$ -$
Repairs & Maintenance -$ -$ -$ -$ 1,110.00$
Capital Purchases
10-533-572020 Purchase Of Equipment -$ -$ -$ -$ -$
Capital Purchases -$ -$ -$ -$ -$
533 PPS - Prop Maint/Code Enforce -$ -$ -$ -$ 271,561.00$
372
Planning & Protective Services – Building Regulations
373
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
534 Plan & Protect Svcs-Bldg Regs
Personnel Services
10-534-501020 Salaries -$ -$ -$ -$ 215,803.73$
10-534-501060 Seasonal Salaries -$ -$ -$ -$ -$
10-534-501090 Overtime -$ -$ -$ -$ 370.00$
10-534-501095 Overtime Straight Pay -$ -$ -$ -$ 65.00$
10-534-502010 Social Security -$ -$ -$ -$ 16,542.26$
10-534-502020 Group Health Insurance -$ -$ -$ -$ 30,156.23$
10-534-502030 Retirement -$ -$ -$ -$ 37,981.46$
10-534-502040 Workers Compensation -$ -$ -$ -$ -$
10-534-502050 Life Insurance -$ -$ -$ -$ 380.42$
10-534-502060 Long Term Disability -$ -$ -$ -$ 628.65$
10-534-502070 Employee Assistance Prgm -$ -$ -$ -$ 98.86$
Personnel Services -$ -$ -$ -$ 302,026.61$
Materials & Supplies
10-534-511010 Advertising -$ -$ -$ -$ 100.00$
10-534-511020 Postage -$ -$ -$ -$ 1,000.00$
10-534-512010 Printing -$ -$ -$ -$ 350.00$
10-534-512020 Copies -$ -$ -$ -$ 15.00$
10-534-512030 Photographic Supplies -$ -$ -$ -$ -$
10-534-513010 Office Supplies -$ -$ -$ -$ 900.00$
10-534-514030 Small Tools -$ -$ -$ -$ 150.00$
10-534-515040 First Aid Supplies -$ -$ -$ -$ 15.00$
10-534-517010 Operational Supplies -$ -$ -$ -$ 1,350.00$
Materials & Supplies -$ -$ -$ -$ 3,880.00$
Contractual Services
10-534-520030 Dues And Publications -$ -$ -$ -$ 1,000.00$
10-534-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ -$
10-534-520070 Training And Education -$ -$ -$ -$ 2,500.00$
10-534-522020 Professional Services -$ -$ -$ -$ -$
10-534-522021 Abatement -$ -$ -$ -$ -$
10-534-522022 Demo -$ -$ -$ -$ -$
10-534-522070 Legal Services -$ -$ -$ -$ -$
10-534-523010 Equipment Rent/lease -$ -$ -$ -$ -$
10-534-529020 Historic Preservation Comm -$ -$ -$ -$ -$
Contractual Services -$ -$ -$ -$ 3,500.00$
Utilities
10-534-534010 Telephone -$ -$ -$ -$ -$
Utilities -$ -$ -$ -$ -$
Repairs & Maintenance
10-534-541030 Vehicle Wash -$ -$ -$ -$ 270.00$
10-534-546010 Clothing Expense -$ -$ -$ -$ 160.00$
10-534-547010 Equipment Maintenance -$ -$ -$ -$ 30.00$
10-534-547020 Maintenance Agreements -$ -$ -$ -$ 650.00$
10-534-547030 Radio Maintenance -$ -$ -$ -$ -$
Repairs & Maintenance -$ -$ -$ -$ 1,110.00$
Capital Purchases
10-534-572020 Purchase Of Equipment -$ -$ -$ -$ -$
Capital Purchases -$ -$ -$ -$ -$
534 Plan & Protect Svcs-Bldg Regs -$ -$ -$ -$ 310,516.61$
374
Public Works – Central Maintenance
375
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
535 Public Works-Central Maintenan
Personnel Services
10-535-501020 Salaries 336,900.42$ 331,324.54$ 331,324.54$ 310,520.05$ 313,289.54$
10-535-501040 Part-time (w\benefits)-$ -$ -$ -$ 24,082.81$
10-535-501050 Parttime(w/o Benefits)6,360.62$ 7,400.00$ 7,062.43$ 3,100.00$ 7,400.00$
10-535-501070 Stand-by Plan -$ -$ -$ -$ -$
10-535-501090 Overtime 1,629.98$ 4,500.00$ 9,837.57$ 9,837.57$ 4,500.00$
10-535-501095 Overtime Straight Pay 63.14$ 500.00$ 499.18$ 290.67$ 500.00$
10-535-502010 Social Security 24,629.73$ 26,294.93$ 26,294.93$ 22,833.30$ 26,757.59$
10-535-502020 Group Health Insurance 77,506.70$ 83,283.30$ 80,283.30$ 74,648.47$ 88,589.19$
10-535-502030 Retirement 63,334.81$ 66,255.94$ 62,255.94$ 58,037.26$ 60,257.53$
10-535-502040 Workers Compensation -$ 4,715.54$ 4,715.54$ 4,715.54$ -$
10-535-502050 Life Insurance 566.81$ 561.12$ 561.12$ 527.76$ 572.34$
10-535-502060 Long Term Disability 906.45$ 926.64$ 926.64$ 871.50$ 945.17$
10-535-502070 Employee Assistance Prgm 173.65$ 177.60$ 178.42$ 178.42$ 173.00$
10-535-503020 Unemployment Compensation -$ -$ -$ -$ -$
Personnel Services 512,072.31$ 525,939.61$ 523,939.61$ 485,560.54$ 527,067.17$
Materials & Supplies
10-535-511010 Advertising -$ 80.00$ 80.00$ 25.95$ 80.00$
10-535-511020 Postage 14.76$ 50.00$ 50.00$ 2.76$ 50.00$
10-535-512020 Copies 0.70$ 10.00$ 10.00$ -$ 10.00$
10-535-513010 Office Supplies 1,649.41$ 1,000.00$ 1,000.00$ 965.34$ 1,500.00$
10-535-514011 Gas, Oil, & Antifreeze -$ -$ -$ -$ -$
10-535-514030 Small Tools 7,810.78$ 7,000.00$ 7,000.00$ 4,555.35$ 7,000.00$
10-535-517010 Operational Supplies 9,387.16$ 8,000.00$ 7,500.00$ 5,939.21$ 6,000.00$
Materials & Supplies 18,862.81$ 16,140.00$ 15,640.00$ 11,488.61$ 14,640.00$
Contractual Services
10-535-520030 Dues And Publications -$ -$ -$ -$ -$
10-535-520050 Meeting And Conferences 24.00$ -$ -$ -$ -$
10-535-520070 Training And Education 412.51$ 2,000.00$ 2,000.00$ 199.00$ 2,000.00$
10-535-521005 Tank Insurance -$ -$ 500.00$ 500.00$ 500.00$
10-535-521040 Medical Claims/services -$ -$ -$ -$ -$
10-535-523010 Equipment Rent/lease -$ -$ -$ -$ -$
10-535-524010 Trash Collections -$ -$ -$ -$ -$
Contractual Services 436.51$ 2,000.00$ 2,500.00$ 699.00$ 2,500.00$
Utilities
10-535-531010 Electricity 7,129.79$ 6,550.00$ 6,001.08$ 6,001.08$ 7,200.00$
10-535-533010 Natural Gas 6,851.22$ 6,000.00$ 8,042.06$ 8,042.74$ 7,000.00$
10-535-534010 Telephone -$ -$ -$ -$ 220.00$
10-535-535010 Water 1,365.31$ 1,215.00$ 1,275.16$ 1,275.16$ 1,400.00$
Utilities 15,346.32$ 13,765.00$ 15,318.30$ 15,318.98$ 15,820.00$
Repairs & Maintenance
10-535-540010 Building & Grounds Maint.6,619.55$ 10,000.00$ 9,500.00$ 9,241.61$ 10,000.00$
10-535-541010 Veh & Equip Parts Etc 343,016.57$ 405,000.00$ 474,500.00$ 430,499.82$ 425,000.00$
10-535-546010 Clothing Expense 7,195.46$ 7,000.00$ 7,000.00$ 4,898.93$ 5,000.00$
10-535-547010 Equipment Maintenance 3,230.59$ 3,500.00$ 3,006.86$ 767.29$ 4,300.00$
10-535-547020 Maintenance Agreements 3,280.55$ 4,000.00$ 3,500.00$ 2,829.76$ 4,100.00$
10-535-547030 Radio Maintenance -$ 500.00$ 439.84$ -$ 500.00$
Repairs & Maintenance 363,342.72$ 430,000.00$ 497,946.70$ 448,237.41$ 448,900.00$
Capital Purchases
10-535-572020 Purchase Of Equipment -$ -$ -$ -$ -$
Capital Purchases -$ -$ -$ -$ -$
535 Public Works-Central Maintenan 910,060.67$ 987,844.61$ 1,055,344.61$ 961,304.54$ 1,008,927.17$
376
Public Works – Administration
377
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
540 Public Works-Admin
Personnel Services
10-540-501020 Salaries 191,965.39$ 188,433.84$ 188,433.84$ 182,204.03$ 197,163.06$
10-540-501090 Overtime -$ -$ -$ -$ -$
10-540-501095 Overtime Straight Pay -$ -$ -$ -$ -$
10-540-502010 Social Security 13,692.76$ 14,415.19$ 14,415.19$ 12,776.58$ 15,082.97$
10-540-502020 Group Health Insurance 25,267.26$ 30,833.98$ 29,833.98$ 27,658.29$ 32,634.09$
10-540-502030 Retirement 35,665.20$ 37,121.47$ 35,121.47$ 32,978.94$ 34,700.70$
10-540-502040 Workers Compensation -$ 567.94$ 567.94$ 567.94$ -$
10-540-502050 Life Insurance 314.56$ 309.12$ 309.12$ 298.09$ 323.87$
10-540-502060 Long Term Disability 442.41$ 462.24$ 462.24$ 435.27$ 471.48$
10-540-502070 Employee Assistance Prgm 65.11$ 66.60$ 66.90$ 66.90$ 74.14$
Personnel Services 267,412.69$ 272,210.38$ 269,210.68$ 256,986.04$ 280,450.31$
Materials & Supplies
10-540-511010 Advertising -$ -$ -$ -$ -$
10-540-511020 Postage 11.48$ 200.00$ 200.00$ 62.58$ 200.00$
10-540-512010 Printing 201.00$ 200.00$ 200.00$ 97.00$ 200.00$
10-540-512020 Copies 0.18$ 100.00$ 100.00$ 0.11$ 100.00$
10-540-513010 Office Supplies 480.27$ 1,000.00$ 864.00$ 864.00$ 1,000.00$
10-540-514010 Gas -$ 132,000.00$ 128,335.70$ 121,062.86$ 130,000.00$
10-540-514040 Food 402.99$ 200.00$ 1,000.00$ 697.68$ 200.00$
10-540-517010 Operational Supplies 44.75$ 1,300.00$ 700.91$ 57.46$ 1,300.00$
Materials & Supplies 1,140.67$ 135,000.00$ 131,400.61$ 122,841.69$ 133,000.00$
Contractual Services
10-540-520030 Dues And Publications 500.50$ 1,000.00$ 1,000.00$ 600.20$ 500.00$
10-540-520050 Meeting And Conferences -$ -$ -$ -$ -$
10-540-520070 Training And Education 698.00$ 2,000.00$ 1,968.32$ 836.52$ 2,000.00$
10-540-522020 Professional Services 163.15$ 800.00$ 800.00$ -$ 200.00$
10-540-527010 Comm Serv Projects 85.35$ -$ -$ -$ -$
Contractual Services 1,447.00$ 3,800.00$ 3,768.32$ 1,436.72$ 2,700.00$
Utilities
10-540-534010 Telephone -$ -$ -$ -$ -$
Utilities -$ -$ -$ -$ -$
Repairs & Maintenance
10-540-547020 Maintenance Agreements 821.50$ 830.00$ 960.77$ 909.01$ 1,175.00$
Repairs & Maintenance 821.50$ 830.00$ 960.77$ 909.01$ 1,175.00$
Capital Purchases
10-540-572020 Purchase Of Equipment -$ -$ -$ -$ -$
Capital Purchases -$ -$ -$ -$ -$
540 Public Works-Admin 270,821.86$ 411,840.38$ 405,340.38$ 382,173.46$ 417,325.31$
378
Public Works – Engineering
379
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
541 Public Works-Engineering
Personnel Services
10-541-501020 Salaries 754,565.44$ 873,513.89$ 662,630.75$ 627,167.08$ 683,642.80$
10-541-501040 Part-time (w\benefits)-$ -$ -$ -$ -$
10-541-501050 Parttime(w/o Benefits)-$ -$ -$ -$ -$
10-541-501060 Seasonal Salaries 993.75$ -$ -$ -$ -$
10-541-501080 Step-up Pay -$ -$ -$ -$ -$
10-541-501090 Overtime 545.82$ 200.00$ 849.02$ 849.02$ 400.00$
10-541-501095 Overtime Straight Pay 27.99$ 200.00$ 306.71$ 306.71$ 400.00$
10-541-502010 Social Security 55,217.24$ 66,854.41$ 50,721.85$ 45,523.85$ 52,359.87$
10-541-502020 Group Health Insurance 100,636.68$ 114,080.06$ 89,562.21$ 83,615.79$ 94,160.94$
10-541-502030 Retirement 140,819.46$ 172,161.04$ 117,617.06$ 109,839.10$ 120,461.93$
10-541-502040 Workers Compensation -$ 1,204.70$ 1,204.70$ 1,204.70$ -$
10-541-502050 Life Insurance 1,263.31$ 1,456.08$ 1,100.40$ 1,038.02$ 1,141.26$
10-541-502060 Long Term Disability 1,983.97$ 2,331.12$ 1,816.32$ 1,714.75$ 1,884.96$
10-541-502070 Employee Assistance Prgm 303.90$ 310.80$ 245.32$ 245.32$ 271.86$
10-541-503020 Unemployment Compensation -$ -$ -$ -$ -$
Personnel Services 1,056,357.56$ 1,232,312.10$ 926,054.34$ 871,504.34$ 954,723.62$
Materials & Supplies
10-541-511010 Advertising 969.50$ 600.00$ 918.55$ 918.55$ 600.00$
10-541-511020 Postage 432.28$ 800.00$ 782.70$ 191.18$ 800.00$
10-541-512010 Printing 31.00$ 100.00$ 498.26$ 498.26$ 100.00$
10-541-512020 Copies 110.08$ 75.00$ 75.00$ 0.19$ 75.00$
10-541-512030 Photographic Supplies -$ -$ -$ -$ -$
10-541-513010 Office Supplies 3,941.41$ 8,000.00$ 5,943.46$ 3,808.80$ 5,800.00$
10-541-514030 Small Tools 469.15$ 200.00$ 200.00$ -$ 200.00$
10-541-514040 Food 100.47$ 150.00$ 150.00$ 116.69$ 150.00$
10-541-515040 First Aid Supplies 47.60$ 50.00$ 50.00$ 33.93$ 50.00$
10-541-515070 Const & Inspect Supplies 1,096.57$ 2,000.00$ 2,000.00$ 319.50$ 2,000.00$
10-541-515080 Surveying Supplies 1,973.40$ 2,000.00$ 2,000.00$ 620.27$ 2,000.00$
10-541-517010 Operational Supplies 783.96$ 1,150.00$ 1,205.91$ 1,205.91$ 1,150.00$
Materials & Supplies 9,955.42$ 15,125.00$ 13,823.88$ 7,713.28$ 12,925.00$
Contractual Services
10-541-520030 Dues And Publications 3,279.77$ 4,000.00$ 4,000.00$ 1,943.80$ 4,000.00$
10-541-520050 Meeting And Conferences 240.00$ -$ -$ -$ -$
10-541-520070 Training And Education 869.00$ 4,500.00$ 4,500.00$ 2,850.24$ 3,000.00$
10-541-520080 Tuition Reimbursement -$ -$ -$ -$ -$
10-541-521040 Medical Claims/services -$ -$ -$ -$ -$
10-541-522020 Professional Services 2,798.00$ 4,000.00$ 3,044.27$ 454.00$ 4,000.00$
10-541-522055 Stormwater Compliance -$ -$ 1,500.00$ 1,111.03$ 1,500.00$
Contractual Services 7,186.77$ 12,500.00$ 13,044.27$ 6,359.07$ 12,500.00$
Utilities
10-541-534010 Telephone 450.08$ 1,000.00$ 1,000.00$ 414.22$ 1,000.00$
Utilities 450.08$ 1,000.00$ 1,000.00$ 414.22$ 1,000.00$
Repairs & Maintenance
10-541-541020 Veh Maintenance -$ -$ -$ -$ -$
10-541-541030 Vehicle Wash 960.00$ 1,000.00$ 1,000.00$ 967.00$ 1,000.00$
10-541-546010 Clothing Expense 591.07$ 1,000.00$ 1,000.00$ 325.54$ 1,000.00$
10-541-547010 Equipment Maintenance 588.45$ 1,500.00$ 1,500.00$ 843.12$ 1,500.00$
10-541-547020 Maintenance Agreements 8,305.38$ 13,000.00$ 13,000.00$ 9,577.54$ 9,400.00$
10-541-547030 Radio Maintenance -$ -$ -$ -$ -$
Repairs & Maintenance 10,444.90$ 16,500.00$ 16,500.00$ 11,713.20$ 12,900.00$
Capital Purchases
10-541-572020 Purchase Of Equipment -$ -$ -$ -$ -$
Capital Purchases -$ -$ -$ -$ -$
Capital Projects
10-541-576031 Misc Stormwater Projects -$ -$ -$ -$ -$
10-541-576035 Sidewalk/Greenway-JCMG -$ -$ -$ -$ -$
Capital Projects -$ -$ -$ -$ -$
541 Public Works-Engineering 1,084,394.73$ 1,277,437.10$ 970,422.49$ 897,704.11$ 994,048.62$
380
Public Works – Streets
381
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
542 Public Works-Street
Personnel Services
10-542-501020 Salaries 1,059,777.19$ 1,090,355.70$ 1,010,882.92$ 959,227.36$ 1,031,248.60$
10-542-501060 Seasonal Salaries 13,969.47$ 20,543.42$ 22,820.02$ 22,820.02$ 18,000.00$
10-542-501070 Stand-by Plan 4,352.00$ 4,081.31$ 4,081.31$ 4,048.00$ 4,081.31$
10-542-501090 Overtime 23,752.28$ 20,000.00$ 63,723.40$ 62,839.45$ 20,000.00$
10-542-501095 Overtime Straight Pay 334.51$ 2,000.00$ 1,000.00$ 265.41$ 2,000.00$
10-542-502010 Social Security 82,046.47$ 86,979.00$ 80,893.69$ 76,405.20$ 82,262.74$
10-542-502020 Group Health Insurance 156,830.97$ 176,684.77$ 157,122.47$ 145,277.46$ 171,458.38$
10-542-502030 Retirement 197,293.99$ 219,938.09$ 189,267.42$ 178,672.69$ 186,090.06$
10-542-502040 Workers Compensation -$ 26,942.26$ 26,942.26$ 26,942.26$ -$
10-542-502050 Life Insurance 1,754.30$ 1,834.44$ 1,700.04$ 1,609.00$ 1,743.59$
10-542-502060 Long Term Disability 2,781.08$ 3,007.92$ 2,785.20$ 2,633.50$ 2,854.37$
10-542-502070 Employee Assistance Prgm 564.36$ 566.10$ 524.10$ 524.10$ 580.79$
10-542-503010 Awards Program 335.00$ 200.00$ 200.00$ -$ 200.00$
10-542-503020 Unemployment Compensation 247.36$ 250.00$ 250.00$ -$ 250.00$
Personnel Services 1,544,038.98$ 1,653,383.01$ 1,562,192.83$ 1,481,264.45$ 1,520,769.84$
Materials & Supplies
10-542-511010 Advertising 323.75$ 300.00$ 354.08$ 354.08$ 300.00$
10-542-511020 Postage 148.59$ 150.00$ 150.00$ 132.16$ 150.00$
10-542-512010 Printing -$ 90.00$ 50.08$ -$ 90.00$
10-542-512020 Copies 33.36$ 10.00$ 50.69$ 42.83$ 10.00$
10-542-513010 Office Supplies 1,434.33$ 1,500.00$ 1,323.68$ 1,095.78$ 1,600.00$
10-542-514020 Chemicals 49,292.66$ 200,000.00$ 475,000.00$ 473,578.61$ 225,000.00$
10-542-514030 Small Tools 8,608.04$ 9,000.00$ 8,696.48$ 8,034.08$ 9,000.00$
10-542-514040 Food 1,307.79$ 700.00$ 1,037.84$ 1,037.84$ 2,000.00$
10-542-515010 Stormwater Material 15,995.61$ -$ -$ -$ -$
10-542-515020 Street Materials 199,195.59$ 274,750.00$ 274,750.00$ 245,429.43$ 275,000.00$
10-542-515040 First Aid Supplies 40.55$ 500.00$ 500.00$ 315.50$ 500.00$
10-542-515060 Weed Control 378.88$ 1,500.00$ 1,500.00$ 1,489.50$ 1,500.00$
10-542-515070 Const & Inspect Supplies -$ 200.00$ 152.75$ -$ 200.00$
10-542-517010 Operational Supplies 4,613.65$ 5,000.00$ 5,000.00$ 4,532.97$ 5,000.00$
Materials & Supplies 281,372.80$ 493,700.00$ 768,565.60$ 736,042.78$ 520,350.00$
Contractual Services
10-542-520030 Dues And Publications 403.50$ 320.00$ 584.00$ 527.00$ 600.00$
10-542-520050 Meeting And Conferences -$ -$ -$ -$ -$
10-542-520070 Training And Education 269.00$ 2,200.00$ 1,689.50$ 692.39$ 2,100.00$
10-542-521040 Medical Claims/services -$ -$ -$ -$ -$
10-542-522020 Professional Services 15,679.80$ 15,000.00$ 15,378.50$ 14,718.50$ 15,000.00$
10-542-523010 Equipment Rent/lease 825.00$ 200.00$ 200.00$ 60.00$ 200.00$
10-542-524010 Trash Collections 589.60$ -$ -$ -$ -$
10-542-529070 Street Light Installation 1,582.89$ -$ -$ -$ -$
Contractual Services 19,349.79$ 17,720.00$ 17,852.00$ 15,997.89$ 17,900.00$
Utilities
10-542-531010 Electricity 25,888.87$ 25,000.00$ 25,000.00$ 24,706.63$ 30,000.00$
10-542-531020 Street Lights 592,175.81$ 527,900.00$ 527,900.00$ 614,324.10$ 621,000.00$
10-542-533010 Natural Gas 13,592.33$ 17,000.00$ 16,408.84$ 14,267.64$ 17,000.00$
10-542-534010 Telephone 534.34$ 500.00$ 500.00$ 357.75$ 580.00$
10-542-535010 Water 6,162.74$ 6,000.00$ 6,296.18$ 6,296.18$ 6,500.00$
Utilities 638,354.09$ 576,400.00$ 576,105.02$ 659,952.30$ 675,080.00$
Repairs & Maintenance
10-542-540010 Building & Grounds Maint.12,560.50$ 7,000.00$ 6,239.86$ 6,060.39$ 7,000.00$
10-542-541030 Vehicle Wash 6,894.00$ 6,620.00$ 6,840.00$ 6,840.00$ 7,000.00$
10-542-542010 Repairs - Stop Lights 7,109.26$ 10,000.00$ 10,000.00$ 7,411.06$ 15,000.00$
10-542-542030 Signs & Marking Paint 31,629.38$ 35,000.00$ 35,294.98$ 35,339.98$ 35,000.00$
10-542-546010 Clothing Expense 9,086.88$ 10,000.00$ 10,000.00$ 8,601.57$ 10,000.00$
10-542-547010 Equipment Maintenance 2,784.27$ 3,200.00$ 2,806.24$ 2,781.08$ 3,200.00$
10-542-547020 Maintenance Agreements 309.60$ 500.00$ 500.00$ 333.36$ 300.00$
10-542-547030 Radio Maintenance 55.00$ 100.00$ 1,033.90$ 1,033.90$ 100.00$
Repairs & Maintenance 70,428.89$ 72,420.00$ 72,714.98$ 68,401.34$ 77,600.00$
Capital Purchases
10-542-572010 Purchase Of Vehicles -$ -$ -$ -$ -$
10-542-572020 Purchase Of Equipment -$ -$ -$ -$ -$
10-542-573030 Purch/improv Land/buildin -$ -$ -$ -$ -$
10-542-573050 Neighborhood Impr Projs -$ -$ -$ -$ -$
10-542-573060 Sidewalk Rep Program -$ -$ -$ -$ -$
10-542-573061 Street Crack Sealing -$ -$ -$ -$ -$
Capital Purchases -$ -$ -$ -$ -$
542 Public Works-Street 2,553,544.55$ 2,813,623.01$ 2,997,430.43$ 2,961,658.76$ 2,811,699.84$
382
Transfers & Subsidies
383
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
700 Transfers & Subsidies
Transfers Out
10-700-590050 Transfer To Tif Fund 1,682.28$ 4,000.00$ 4,000.00$ 1,515.57$ 4,000.00$
10-700-590070 Airport Subsidy 171,635.85$ 170,789.16$ 170,789.16$ 170,789.16$ 196,059.23$
10-700-590075 Transit Subsidy 658,137.29$ 363,990.70$ 363,990.70$ 363,990.70$ 1,095,200.21$
10-700-590080 Transfer To Amb Serv -$ -$ -$ -$ -$
Transfers Out 831,455.42$ 538,779.86$ 538,779.86$ 536,295.43$ 1,295,259.44$
700 Transfers & Subsidies 831,455.42$ 538,779.86$ 538,779.86$ 536,295.43$ 1,295,259.44$
384
Capital/Vehicle/Equipment
385
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
900 Capital/Vehicle/Equipment
Capital Purchases
10-900-571010 Cap/vehcl/equip-city Admin -$ -$ -$ -$ -$
10-900-571020 Cap/vhcl/eqp-code Enf-adm -$ -$ -$ -$ -$
10-900-571030 Cap/vhcl/eqp-bldg Regs -$ -$ -$ -$ -$
10-900-571040 Cap/vhcl/eqp-envir Health -$ -$ -$ -$ -$
10-900-571050 Cap/vhcl/eqp-p & Transp-adm -$ -$ -$ -$ -$
10-900-571060 Cap/vhcl/eqp-pub Works-adm -$ -$ -$ -$ -$
10-900-571070 Cap/vhcl/eqp-engineering -$ -$ -$ -$ -$
10-900-571080 Cap/vhcl/eqp-street 153,371.20$ -$ -$ -$ -$
10-900-571090 Cap/vhcl/eqp-police 161,268.00$ -$ -$ -$ -$
10-900-571100 Cap/vhcl/eqp-fire -$ -$ -$ -$ -$
10-900-571110 Cap/vhcl/eqp-animal Rescue -$ -$ -$ -$ -$
10-900-571120 Cap/vhcl/eqp-central Maint -$ -$ -$ -$ -$
10-900-571130 Cap/vhcl/eqp-airport -$ -$ -$ -$ -$
10-900-571140 Cap/vhcl/eqp-contingency -$ -$ -$ -$ -$
Capital Purchases 314,639.20$ -$ -$ -$ -$
900 Capital/Vehicle/Equipment 314,639.20$ -$ -$ -$ -$
386
Capital Projects
387
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
990 Capital Projects
Capital Projects
10-990-577042 Mo Blvd Sidewalks 295,530.67$ -$ 75,447.33$ 75,447.33$ -$
10-990-577044 Water Street @ Lohman Landing 8,000.00$ -$ 465,460.00$ 11,170.40$ -$
10-990-577045 Clay Street Plaza -$ -$ 72,800.00$ -$ -$
10-990-577046 Hwy 54 & Stadium Interchange -$ -$ 787,707.00$ 69,511.31$ -$
Capital Projects 303,530.67$ -$ 1,401,414.33$ 156,129.04$ -$
990 Capital Projects 303,530.67$ -$ 1,401,414.33$ 156,129.04$ -$
388
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
Revenue Total 30,838,132.32$ 28,687,801.04$ 33,603,430.93$ 29,274,879.44$ 29,476,631.10$
Expense Total 30,550,216.77$ 28,687,801.04$ 33,603,430.93$ 29,093,022.16$ 29,476,631.10$
Grand Total 287,915.55$ -$ -$ 181,857.28$ -$
10 General Fund 287,915.55$ -$ -$ 181,857.28$ -$
389
Airport
390
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
61 Airport Fund
100 Revenue
Intergovernmental
61-100-430010 Federal Grants (167,576.18)$ -$ (6,766,778.05)$ (422,606.82)$ -$
61-100-430020 State Grants (127,696.80)$ (44,500.00)$ (339,267.00)$ (33,344.20)$ (46,000.00)$
61-100-430030 Federal Operating Grant -$ -$ -$ -$ -$
61-100-430040 Local Grants -$ -$ -$ -$ -$
Intergovernmental 295,272.98$ 44,500.00$ 7,106,045.05$ 455,951.02$ 46,000.00$
Charges for Services
61-100-440810 Rent & Lease Fees (115,350.44)$ (85,000.00)$ (85,000.00)$ (131,722.37)$ (105,000.00)$
61-100-440820 Fuel Dispensing Lease -$ -$ -$ -$ -$
61-100-440840 Flowage Fees (36,820.97)$ (29,000.00)$ (29,000.00)$ (25,218.26)$ (33,000.00)$
Charges for Services 152,171.41$ 114,000.00$ 114,000.00$ 156,940.63$ 138,000.00$
Other Operating Revenues
61-100-481070 Miscellaneous 100.00$ -$ -$ (273.73)$ -$
61-100-481077 Insurance Claims -$ -$ -$ -$ -$
61-100-481078 Cafeteria Refunds -$ -$ -$ -$ -$
Other Operating Revenues (100.00)$ -$ -$ 273.73$ -$
Interest Income
61-100-470010 Interest (728.38)$ -$ -$ (286.41)$ -$
61-100-470051 Unrealized Gains/losses -$ -$ -$ -$ -$
Interest Income 728.38$ -$ -$ 286.41$ -$
Other Non-Operating Revenue
61-100-485050 Sale Of Assets (11,246.25)$ -$ -$ -$ -$
61-100-486040 Cap Contr-city -$ -$ -$ -$ -$
Other Non-Operating Revenue 11,246.25$ -$ -$ -$ -$
Transfers In
61-100-490100 Trsfr From General Fd (171,635.85)$ (170,789.16)$ (170,789.16)$ (170,789.16)$ (196,059.23)$
61-100-490352 Transfer From Cit "d"-$ -$ -$ -$ -$
61-100-490353 Transfer From Cit "e"(10,280.31)$ -$ -$ -$ -$
61-100-490354 Transfer From Cit "F"-$ -$ -$ -$ -$
Transfers In 181,916.16$ 170,789.16$ 170,789.16$ 170,789.16$ 196,059.23$
Carry Over Surplus
61-100-495995 Transfer From(to) Surplus -$ (10,000.00)$ (10,000.00)$ -$ (40,000.00)$
Carry Over Surplus -$ 10,000.00$ 10,000.00$ -$ 40,000.00$
100 Revenue 641,235.18$ 339,289.16$ 7,400,834.21$ 784,240.95$ 420,059.23$
610 Airport Expenditures
Personnel Services
61-610-501020 Salaries 111,857.35$ 108,699.50$ 108,699.50$ 102,826.58$ 110,860.05$
61-610-501060 Seasonal Salaries -$ -$ -$ -$ 7,000.00$
61-610-501090 Overtime -$ 3,000.00$ 3,000.00$ -$ 1,000.00$
61-610-501095 Overtime Straight Pay -$ 500.00$ 500.00$ -$ 500.00$
61-610-502010 Social Security 7,862.37$ 8,583.26$ 8,583.26$ 7,560.87$ 9,131.04$
61-610-502020 Group Health Insurance 16,930.14$ 18,076.52$ 18,076.52$ 15,860.02$ 19,545.64$
61-610-502021 Self Insurance-Group Health -$ 2,600.00$ 2,600.00$ -$ 4,000.00$
61-610-502030 Retirement 20,410.61$ 22,103.30$ 22,103.30$ 18,611.60$ 19,775.37$
61-610-502040 Workers Compensation -$ 791.66$ 791.66$ 791.66$ 516.47$
61-610-502050 Life Insurance 184.98$ 183.12$ 183.12$ 172.43$ 186.78$
61-610-502060 Long Term Disability 295.86$ 302.40$ 302.40$ 284.76$ 308.45$
61-610-502070 Employee Assistance Prgm 39.11$ 44.40$ 44.40$ 44.62$ 49.43$
Personnel Services 157,580.42$ 164,884.16$ 164,884.16$ 146,152.54$ 172,873.23$
Materials & Supplies
61-610-511010 Advertising 25.00$ 200.00$ 200.00$ 126.00$ 200.00$
61-610-511020 Postage 64.09$ 70.00$ 70.00$ 53.11$ 70.00$
61-610-512010 Printing -$ -$ -$ -$ -$
61-610-512030 Photographic Supplies -$ -$ -$ -$ -$
61-610-513010 Office Supplies 63.99$ 250.00$ 250.00$ 224.95$ 250.00$
61-610-514010 Gas Oil Anti-freeze 6,685.33$ 5,350.00$ 5,350.00$ 5,732.27$ 5,350.00$
61-610-514020 Chemicals 3,960.40$ 3,200.00$ 5,697.88$ 5,697.88$ 7,500.00$
61-610-514030 Small Tools 394.73$ 350.00$ 350.00$ 180.31$ 350.00$
61-610-517010 Operational Supplies 5,570.22$ 5,080.00$ 4,582.12$ 4,387.25$ 8,500.00$
Materials & Supplies 16,763.76$ 14,500.00$ 16,500.00$ 16,401.77$ 22,220.00$
Contractual Services
61-610-520030 Dues And Publications 1,038.00$ 2,500.00$ 2,635.00$ 2,635.00$ 3,000.00$
61-610-520050 Meeting And Conferences 70.00$ -$ -$ -$ -$
61-610-520070 Training And Education 45.75$ 1,000.00$ 865.00$ 1,008.78$ 1,000.00$
61-610-521010 General Insurance 15,032.39$ 16,005.00$ 16,005.00$ 14,878.94$ 16,005.00$
61-610-521040 Medical Claims/services -$ -$ -$ -$ -$
61-610-522010 Audit 300.00$ 300.00$ 300.00$ 300.00$ 345.00$
61-610-522020 Professional Services 79,361.75$ 86,500.00$ 86,500.00$ 86,437.75$ 93,000.00$
61-610-523010 Equipment Rent/lease 419.02$ -$ -$ -$ -$
61-610-524010 Trash Collections -$ -$ -$ -$ -$
391
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
61-610-526020 Admin Chgs For Serv -$ -$ -$ -$ 44,116.00$
Contractual Services 96,266.91$ 106,305.00$ 106,305.00$ 105,260.47$ 157,466.00$
Utilities
61-610-531010 Electricity 19,849.36$ 18,000.00$ 17,807.96$ 15,814.33$ 20,000.00$
61-610-533010 Natural Gas 9,290.61$ 10,000.00$ 10,000.00$ 9,536.90$ 10,000.00$
61-610-534010 Telephone 1,175.89$ 2,500.00$ 2,032.55$ 1,131.82$ 1,500.00$
61-610-535010 Water 3,966.37$ 3,200.00$ 3,554.30$ 3,894.79$ 4,000.00$
Utilities 34,282.23$ 33,700.00$ 33,394.81$ 30,377.84$ 35,500.00$
Repairs & Maintenance
61-610-540010 Building & Grounds Maint.(283.29)$ 9,000.00$ 6,216.35$ 6,528.85$ 20,000.00$
61-610-541020 Veh Maintenance 11,136.91$ 9,000.00$ 9,000.00$ 8,214.38$ 9,000.00$
61-610-546010 Clothing Expense 500.25$ 400.00$ 523.00$ 609.98$ 500.00$
61-610-547010 Equipment Maintenance 58.11$ 500.00$ 682.19$ 682.19$ 500.00$
61-610-547020 Maintenance Agreements -$ -$ -$ -$ -$
61-610-547030 Radio Maintenance 1,750.00$ 1,000.00$ 1,783.65$ 1,783.65$ 2,000.00$
Repairs & Maintenance 13,161.98$ 19,900.00$ 18,205.19$ 17,819.05$ 32,000.00$
Other Non-Operating Expenses
61-610-555010 Loss On Disposal Of Asset 40,079.21$ -$ -$ -$ -$
Other Non-Operating Expenses 40,079.21$ -$ -$ -$ -$
Capital Purchases
61-610-572010 Purchase Of Vehicles -$ -$ -$ -$ -$
61-610-572020 Purchase Of Equipment 4,969.00$ -$ -$ -$ -$
61-610-573030 Purch/improv Land/buildin -$ -$ -$ -$ -$
Capital Purchases 4,969.00$ -$ -$ -$ -$
Depreciation
61-610-560010 Depreciation 265,665.60$ -$ -$ -$ -$
Depreciation 265,665.60$ -$ -$ -$ -$
Transfers Out
61-610-590010 Parallel Taxiways Design -$ -$ -$ -$ -$
61-610-590020 Taxiway Lighting -$ -$ -$ -$ -$
Transfers Out -$ -$ -$ -$ -$
610 Airport Expenditures 628,769.11$ 339,289.16$ 339,289.16$ 316,011.67$ 420,059.23$
990 Capital Projects
Capital Projects
61-990-578071 Emer Light & Mill/Overlay Desi -$ -$ 177,095.25$ 102,672.64$ -$
61-990-578072 Emer Light & Mill/Overlay Cons -$ -$ 374,342.80$ 313,474.51$ -$
61-990-578075 Main Runway Reconstruction -$ -$ 6,510,107.00$ -$ -$
Capital Projects -$ -$ 7,061,545.05$ 416,147.15$ -$
990 Capital Projects -$ -$ 7,061,545.05$ 416,147.15$ -$
Revenue Total 641,235.18$ 339,289.16$ 7,400,834.21$ 784,240.95$ 420,059.23$
Expense Total 628,769.11$ 339,289.16$ 7,400,834.21$ 732,158.82$ 420,059.23$
Grand Total 12,466.07$ -$ -$ 52,082.13$ -$
61 Airport Fund 12,466.07$ -$ -$ 52,082.13$ -$
392
Parking
393
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
62 Parking Fund
100 Revenue
Intergovernmental
62-100-430010 Federal Grants -$ -$ -$ -$ -$
62-100-430020 State Grants -$ -$ -$ -$ -$
Intergovernmental -$ -$ -$ -$ -$
Charges for Services
62-100-440110 Prk Garage Monthly Rent (193,035.44)$ (210,000.00)$ (210,000.00)$ (214,229.84)$ (201,000.00)$
62-100-440120 Prk Garage Hourly (105,672.57)$ (115,000.00)$ (115,000.00)$ (115,253.75)$ (105,000.00)$
62-100-440130 Prk Meter Receipts (220,193.66)$ (215,000.00)$ (215,000.00)$ (211,835.64)$ (215,000.00)$
62-100-440140 City Prk Lot Monthly (249,208.50)$ (250,000.00)$ (250,000.00)$ (267,146.19)$ (250,000.00)$
62-100-440160 Housing Auth Lots 252628 (120,194.15)$ (120,000.00)$ (120,000.00)$ (131,968.64)$ (120,000.00)$
62-100-440170 State Garage Monthly (27,000.00)$ (27,000.00)$ (27,000.00)$ (25,500.00)$ (27,000.00)$
62-100-440180 Residential Parking Permi (498.00)$ (600.00)$ (600.00)$ (280.50)$ (600.00)$
62-100-440810 Rent & Lease Fees -$ -$ -$ -$ -$
Charges for Services 915,802.32$ 937,600.00$ 937,600.00$ 966,214.56$ 918,600.00$
Fines & Forfeitures
62-100-460090 Parking Fines (120,683.86)$ (145,000.00)$ (145,000.00)$ (116,879.14)$ (120,000.00)$
Fines & Forfeitures 120,683.86$ 145,000.00$ 145,000.00$ 116,879.14$ 120,000.00$
Other Operating Revenues
62-100-470060 Gain On Disposal Of Asset -$ -$ -$ -$ -$
62-100-481045 Rent-tower Sites (24,192.00)$ (20,160.00)$ (20,160.00)$ (24,192.00)$ (20,160.00)$
62-100-481070 Miscellaneous (5,144.00)$ (8,000.00)$ (8,000.00)$ (5,995.71)$ (8,000.00)$
62-100-481077 Insurance Claims (100.00)$ -$ -$ (370.00)$ -$
62-100-481078 Cafeteria Refunds (373.38)$ -$ -$ (1,421.09)$ -$
62-100-481110 Long & Short 2.35$ -$ -$ 35.54$ -$
Other Operating Revenues 29,807.03$ 28,160.00$ 28,160.00$ 31,943.26$ 28,160.00$
Interest Income
62-100-470010 Interest (71,102.95)$ (50,000.00)$ (50,000.00)$ (60,117.58)$ (70,000.00)$
62-100-470011 Int/prin-hammond Note (12,992.90)$ (13,000.00)$ (13,000.00)$ (9,865.75)$ (10,000.00)$
62-100-470051 Unrealized Gains/losses -$ -$ -$ -$ -$
Interest Income 84,095.85$ 63,000.00$ 63,000.00$ 69,983.33$ 80,000.00$
Other Non-Operating Revenue
62-100-485050 Sale Of Assets -$ -$ -$ -$ -$
62-100-486040 Cap Contr-city -$ -$ -$ -$ -$
Other Non-Operating Revenue -$ -$ -$ -$ -$
Carry Over Surplus
62-100-495995 Transfer From(to) Surplus -$ 19,751.97$ 19,751.97$ -$ 182,282.45$
Carry Over Surplus -$ (19,751.97)$ (19,751.97)$ -$ (182,282.45)$
100 Revenue 1,150,389.06$ 1,154,008.03$ 1,154,008.03$ 1,185,020.29$ 964,477.55$
620 Parking Expenditures
Personnel Services
62-620-501020 Salaries 289,381.41$ 280,943.66$ 280,943.66$ 271,411.07$ 292,469.15$
62-620-501040 Part-time (w\benefits)-$ -$ -$ -$ -$
62-620-501060 Seasonal Salaries 13,549.38$ 18,000.00$ 14,489.21$ 13,103.33$ 18,000.00$
62-620-501070 Stand-by Plan -$ 1,000.00$ 1,000.00$ -$ -$
62-620-501090 Overtime 5,461.65$ 2,600.00$ 5,930.16$ 6,096.78$ 5,500.00$
62-620-501095 Overtime Straight Pay 253.41$ 200.00$ 380.63$ 413.31$ 200.00$
62-620-502010 Social Security 22,218.22$ 23,159.89$ 23,159.89$ 21,529.31$ 24,186.94$
62-620-502020 Group Health Insurance 47,816.63$ 49,162.07$ 49,162.07$ 46,478.20$ 57,797.02$
62-620-502021 Self Insurance-Group Health -$ 5,200.00$ 5,200.00$ 1,777.99$ 5,200.00$
62-620-502030 Retirement 51,097.15$ 56,094.50$ 56,094.50$ 50,302.44$ 52,477.77$
62-620-502040 Workers Compensation -$ 5,515.81$ 5,515.81$ 5,515.81$ 3,598.48$
62-620-502050 Life Insurance 476.98$ 472.92$ 472.92$ 455.93$ 494.37$
62-620-502060 Long Term Disability 738.91$ 757.68$ 757.68$ 729.94$ 790.46$
62-620-502070 Employee Assistance Prgm 156.43$ 166.50$ 167.26$ 167.26$ 185.36$
62-620-503020 Unemployment Compensation -$ 2,600.00$ 2,599.24$ -$ 2,600.00$
Personnel Services 431,150.17$ 445,873.03$ 445,873.03$ 417,981.37$ 463,499.55$
Materials & Supplies
62-620-511010 Advertising 45.90$ 3,000.00$ 3,000.00$ 73.20$ 3,000.00$
62-620-511020 Postage 3,065.23$ 3,500.00$ 3,500.00$ 3,388.73$ 3,500.00$
62-620-512010 Printing 4,415.70$ 6,000.00$ 8,500.00$ 8,432.68$ 6,000.00$
62-620-512020 Copies -$ 20.00$ 20.00$ 0.25$ 20.00$
62-620-513010 Office Supplies 1,078.49$ 1,250.00$ 1,250.00$ 1,227.89$ 1,500.00$
62-620-514010 Gas Oil Anti-freeze 6,627.92$ 8,000.00$ 8,000.00$ 5,620.08$ 6,000.00$
62-620-514030 Small Tools 1,214.68$ 5,000.00$ 5,000.00$ 1,042.07$ 5,000.00$
62-620-517010 Operational Supplies 1,508.37$ 2,000.00$ 8,500.00$ 6,009.44$ 11,000.00$
Materials & Supplies 17,956.29$ 28,770.00$ 37,770.00$ 25,794.34$ 36,020.00$
Contractual Services
62-620-520030 Dues And Publications 876.60$ 1,000.00$ 1,515.20$ 1,405.20$ 1,500.00$
62-620-520050 Meeting And Conferences 1,248.18$ -$ -$ -$ -$
62-620-520070 Training And Education 99.00$ 5,000.00$ 4,484.80$ 3,871.17$ 4,500.00$
394
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
62-620-521010 General Insurance 11,778.22$ 13,200.00$ 13,200.00$ 6,478.19$ 15,000.00$
62-620-521030 Self Ins Prop & Casualty -$ -$ 968.23$ 968.23$ -$
62-620-521070 Prov For Unsettled Claims -$ -$ -$ -$ -$
62-620-522010 Audit 615.60$ 675.00$ 675.00$ 675.00$ 718.00$
62-620-522020 Professional Services 315.00$ 1,000.00$ 1,000.00$ 229.00$ 1,000.00$
62-620-523030 Rent-parking Lot 35,325.00$ 35,000.00$ 35,000.00$ 32,325.00$ 35,000.00$
62-620-524010 Trash Collections -$ -$ -$ -$ -$
62-620-526020 Admin Chgs For Serv 154,790.00$ 154,790.00$ 154,790.00$ 154,790.00$ 162,790.00$
62-620-526040 Billing/collection Fees 1,157.06$ 2,000.00$ 2,000.00$ 1,723.45$ 2,000.00$
Contractual Services 206,204.66$ 212,665.00$ 213,633.23$ 202,465.24$ 222,508.00$
Utilities
62-620-531010 Electricity 32,794.70$ 31,000.00$ 30,854.02$ 28,581.16$ 34,000.00$
62-620-533010 Natural Gas 436.15$ 1,000.00$ 1,000.00$ 379.93$ 1,000.00$
62-620-534010 Telephone 1,048.78$ 1,200.00$ 1,200.00$ 982.01$ 1,200.00$
62-620-535010 Water 1,537.97$ 1,500.00$ 1,769.26$ 1,769.26$ 1,750.00$
Utilities 35,817.60$ 34,700.00$ 34,823.28$ 31,712.36$ 37,950.00$
Repairs & Maintenance
62-620-540010 Building & Grounds Maint.5,564.38$ 13,000.00$ 12,615.41$ 6,848.58$ 13,000.00$
62-620-540020 Tree & Landscape Maint 2,625.00$ -$ 3,062.50$ 3,062.50$ 7,500.00$
62-620-541020 Veh Maintenance 13,234.60$ 13,000.00$ 15,071.18$ 15,071.18$ 15,000.00$
62-620-542020 Prk Lot Maintenance 14,655.86$ 36,000.00$ 32,738.71$ 31,268.03$ 26,500.00$
62-620-542025 Parking Spot Maintenance -$ -$ -$ -$ 25,000.00$
62-620-542030 Signs & Marking Paint 915.54$ 5,000.00$ 3,628.85$ 456.24$ 5,000.00$
62-620-546010 Clothing Expense 2,763.41$ 5,000.00$ 5,000.00$ 1,930.23$ 3,000.00$
62-620-546020 Uniform Cleaning -$ -$ -$ -$ -$
62-620-547010 Equipment Maintenance 3,540.50$ 4,000.00$ 4,000.00$ 3,227.33$ 4,000.00$
62-620-547020 Maintenance Agreements 6,094.80$ 11,000.00$ 9,593.05$ 6,167.04$ 7,000.00$
Repairs & Maintenance 49,394.09$ 87,000.00$ 85,709.70$ 68,031.13$ 106,000.00$
Other Operating Expenses
62-620-550010 Miscellaneous 4,144.10$ -$ 1,198.79$ 1,198.79$ 500.00$
62-620-550015 Bad Debt Expense -$ -$ -$ -$ -$
Other Operating Expenses 4,144.10$ -$ 1,198.79$ 1,198.79$ 500.00$
Other Non-Operating Expenses
62-620-555010 Loss On Disposal Of Asset -$ -$ -$ -$ -$
Other Non-Operating Expenses -$ -$ -$ -$ -$
Capital Purchases
62-620-572010 Purchase Of Vehicles -$ 80,000.00$ 85,180.00$ -$ 83,000.00$
62-620-572020 Purchase Of Equipment 17,511.32$ 15,000.00$ 9,820.00$ -$ 15,000.00$
62-620-573030 Purch/improv Land/buildin -$ 250,000.00$ 240,000.00$ 3,590.40$ -$
Capital Purchases 17,511.32$ 345,000.00$ 335,000.00$ 3,590.40$ 98,000.00$
Depreciation
62-620-560010 Depreciation 59,728.78$ -$ -$ -$ -$
Depreciation 59,728.78$ -$ -$ -$ -$
620 Parking Expenditures 821,907.01$ 1,154,008.03$ 1,154,008.03$ 750,773.63$ 964,477.55$
700 Transfers & Subsidies
Transfers Out
62-700-590030 Transfer to General Fund -$ -$ -$ -$ -$
Transfers Out -$ -$ -$ -$ -$
700 Transfers & Subsidies -$ -$ -$ -$ -$
Revenue Total 1,150,389.06$ 1,154,008.03$ 1,154,008.03$ 1,185,020.29$ 964,477.55$
Expense Total 821,907.01$ 1,154,008.03$ 1,154,008.03$ 750,773.63$ 964,477.55$
Grand Total 328,482.05$ -$ -$ 434,246.66$ -$
62 Parking Fund 328,482.05$ -$ -$ 434,246.66$ -$
395
Transit
396
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
63 Transit Fund
100 Revenue
Intergovernmental
63-100-430010 Federal Grants 0.10$ -$ -$ (6,837.00)$ -$
63-100-430020 State Grants (4,983.00)$ (4,983.00)$ (4,983.00)$ (8,259.00)$ (8,259.00)$
63-100-430024 State-Medicaid Waiver-100%(62,373.12)$ (49,000.00)$ (49,000.00)$ (59,923.60)$ (49,000.00)$
63-100-430025 State-medicaid Waiver 60/40 (177,409.90)$ (279,000.00)$ (279,000.00)$ (147,795.58)$ (183,000.00)$
63-100-430026 State-nemt (91,472.69)$ (80,500.00)$ (80,500.00)$ (66,874.91)$ (80,500.00)$
63-100-430030 Federal Operating Grant (726,288.00)$ (726,000.00)$ (726,000.00)$ (738,504.00)$ (738,504.00)$
63-100-430040 Local Grants (20,029.40)$ (5,000.00)$ (5,000.00)$ (1,333.30)$ (5,000.00)$
Intergovernmental 1,082,556.01$ 1,144,483.00$ 1,144,483.00$ 1,029,527.39$ 1,064,263.00$
Charges for Services
63-100-440310 Charters -$ -$ -$ -$ -$
63-100-440320 Bus Fare Boxes (89,948.42)$ (95,000.00)$ (95,000.00)$ (88,495.54)$ (125,000.00)$
63-100-440325 Adult Fares (24,656.00)$ (20,000.00)$ (20,000.00)$ (20,200.00)$ (20,000.00)$
63-100-440340 Student Passes (15,408.00)$ (15,000.00)$ (15,000.00)$ (14,657.00)$ (15,000.00)$
63-100-440350 Handi-wheel Fares (56,816.00)$ (57,000.00)$ (57,000.00)$ (55,870.00)$ (57,000.00)$
63-100-440355 Reduced Fare Passes (12,170.00)$ (10,000.00)$ (10,000.00)$ (10,794.00)$ (10,000.00)$
63-100-440360 Special Routes -$ -$ -$ -$ -$
63-100-440370 Vehicle Wash-charge Back (21,300.00)$ (19,692.00)$ (19,692.00)$ (19,688.00)$ (19,692.00)$
Charges for Services 220,298.42$ 216,692.00$ 216,692.00$ 209,704.54$ 246,692.00$
Other Operating Revenues
63-100-481070 Miscellaneous -$ -$ -$ (1,548.04)$ -$
63-100-481073 Bus Advertisement (9,337.50)$ (3,000.00)$ (3,000.00)$ (10,052.50)$ (6,000.00)$
63-100-481077 Insurance Claims -$ -$ -$ (9,082.70)$ -$
63-100-481078 Cafeteria Refunds (9,194.09)$ -$ -$ (423.21)$ -$
63-100-481079 Gas Tax Refund (17,886.21)$ (19,094.00)$ (19,094.00)$ (8,315.38)$ (19,094.00)$
63-100-481110 Long & Short -$ -$ -$ -$ -$
Other Operating Revenues 36,417.80$ 22,094.00$ 22,094.00$ 29,421.83$ 25,094.00$
Interest Income
63-100-470010 Interest (7,443.46)$ -$ -$ (4,696.06)$ -$
63-100-470051 Unrealized Gains/losses -$ -$ -$ -$ -$
Interest Income 7,443.46$ -$ -$ 4,696.06$ -$
Other Non-Operating Revenue
63-100-485050 Sale Of Assets (3,527.44)$ -$ (17,620.95)$ (17,620.95)$ -$
63-100-486030 Cap Contr-others -$ -$ -$ -$ -$
63-100-486040 Cap Contr-city -$ -$ -$ -$ -$
Other Non-Operating Revenue 3,527.44$ -$ 17,620.95$ 17,620.95$ -$
Transfers In
63-100-490100 Trsfr From General Fd (658,137.29)$ (363,990.70)$ (363,990.70)$ (363,990.70)$ (1,095,200.21)$
63-100-490352 Transfer From Cit "d"-$ -$ -$ -$ -$
63-100-490353 Transfer From Cit "e"(57,157.00)$ -$ -$ -$ -$
63-100-490354 Transfer from CIT "F"-$ -$ -$ -$ -$
Transfers In 715,294.29$ 363,990.70$ 363,990.70$ 363,990.70$ 1,095,200.21$
Carry Over Surplus
63-100-495995 Transfer From(to) Surplus -$ (300,000.00)$ (300,000.00)$ -$ -$
Carry Over Surplus -$ 300,000.00$ 300,000.00$ -$ -$
100 Revenue 2,065,537.42$ 2,047,259.70$ 2,064,880.65$ 1,654,961.47$ 2,431,249.21$
630 Transit Operations
Personnel Services
63-630-501020 Salaries 791,998.54$ 821,351.54$ 788,722.54$ 726,523.01$ 834,361.86$
63-630-501021 Vacancy Savings -$ (128,629.00)$ -$ -$ -$
63-630-501040 Part-time (w\benefits)49,073.75$ 51,360.40$ 51,360.40$ 37,255.33$ 45,072.22$
63-630-501050 Parttime(w/o Benefits)26,822.03$ 28,770.00$ 28,770.00$ 17,106.72$ 28,770.00$
63-630-501060 Seasonal Salaries -$ -$ -$ -$ -$
63-630-501090 Overtime 72,132.68$ 77,500.00$ 77,500.00$ 95,332.89$ 77,500.00$
63-630-501095 Overtime Straight Pay 244.84$ 500.00$ 500.00$ 119.31$ 500.00$
63-630-502010 Social Security 69,310.78$ 74,930.37$ 74,930.37$ 64,587.74$ 75,444.61$
63-630-502020 Group Health Insurance 164,790.86$ 177,713.56$ 133,713.56$ 128,665.04$ 176,953.07$
63-630-502021 Self Insurance-Group Health -$ 4,290.00$ 4,290.00$ 4,905.13$ 6,900.00$
63-630-502023 Self Insurance-Retirees -$ -$ -$ -$ 300.00$
63-630-502030 Retirement 163,665.28$ 187,290.25$ 135,290.25$ 127,095.86$ 168,508.40$
63-630-502040 Workers Compensation -$ 19,170.22$ 19,170.22$ 19,170.22$ 12,506.55$
63-630-502050 Life Insurance 1,390.39$ 1,492.08$ 1,492.08$ 1,167.72$ 1,370.88$
63-630-502060 Long Term Disability 2,198.33$ 2,420.88$ 2,420.88$ 1,931.28$ 2,244.33$
63-630-502070 Employee Assistance Prgm 567.10$ 599.40$ 602.14$ 602.14$ 667.29$
63-630-503010 Awards Program 900.00$ 1,800.00$ 1,800.00$ 1,025.00$ 1,800.00$
63-630-503020 Unemployment Compensation 3,847.14$ 2,000.00$ 2,596.11$ 2,596.11$ 2,000.00$
Personnel Services 1,346,941.72$ 1,322,559.70$ 1,323,158.55$ 1,228,083.50$ 1,434,899.21$
Materials & Supplies
63-630-511010 Advertising 1,301.94$ 800.00$ 820.69$ 820.69$ 1,300.00$
63-630-511020 Postage 352.66$ 500.00$ 500.00$ 396.53$ 500.00$
63-630-512010 Printing 3,667.06$ 5,000.00$ 4,343.97$ 2,635.54$ 5,000.00$
397
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
63-630-512020 Copies 0.18$ 30.00$ 30.00$ -$ 30.00$
63-630-513010 Office Supplies 2,200.75$ 2,700.00$ 2,700.00$ 2,496.49$ 3,000.00$
63-630-514010 Gas Oil Anti-freeze 329,067.49$ 366,000.00$ 341,000.00$ 299,129.81$ 322,000.00$
63-630-514040 Food -$ 800.00$ 800.00$ 333.90$ 800.00$
63-630-515040 First Aid Supplies 6.98$ 210.00$ 210.00$ 75.63$ 210.00$
63-630-517010 Operational Supplies 8,180.37$ 7,500.00$ 7,536.49$ 7,783.13$ 7,500.00$
Materials & Supplies 344,777.43$ 383,540.00$ 357,941.15$ 313,671.72$ 340,340.00$
Contractual Services
63-630-520030 Dues And Publications 3,147.31$ 3,200.00$ 3,215.00$ 3,215.00$ 3,200.00$
63-630-520050 Meeting And Conferences 1,610.55$ -$ -$ -$ -$
63-630-520070 Training And Education 1,403.08$ 4,260.00$ 4,099.00$ 4,033.45$ 4,260.00$
63-630-521010 General Insurance 36,326.74$ 38,500.00$ 38,500.00$ 38,500.00$ 38,500.00$
63-630-521020 Insurance Deductible -$ -$ -$ -$ -$
63-630-521030 Self Ins Prop & Casualty 42,938.11$ 15,000.00$ 15,000.00$ 537.00$ 15,000.00$
63-630-521040 Medical Claims/services 235.00$ 600.00$ 1,141.00$ 1,360.00$ 1,000.00$
63-630-521070 Prov For Unsettled Claims (56,920.89)$ -$ -$ -$ -$
63-630-522010 Audit 2,314.20$ 2,000.00$ 2,000.00$ 2,000.00$ 1,943.00$
63-630-522020 Professional Services 3,090.32$ 2,100.00$ 2,054.00$ 1,917.81$ 2,054.00$
63-630-524010 Trash Collections -$ -$ -$ -$ -$
63-630-526020 Admin Chgs For Serv -$ -$ -$ -$ 249,373.00$
63-630-526050 Enhanced Services (St. Mary's)-$ -$ -$ -$ 25,000.00$
63-630-526060 Refund of Grant Proceeds -$ -$ -$ -$ -$
Contractual Services 34,144.42$ 65,660.00$ 66,009.00$ 51,563.26$ 340,330.00$
Utilities
63-630-531010 Electricity 8,532.88$ 7,500.00$ 7,300.00$ 6,681.36$ 7,500.00$
63-630-533010 Natural Gas 11,391.11$ 15,000.00$ 15,882.18$ 15,767.71$ 15,000.00$
63-630-534010 Telephone 5,663.35$ 5,800.00$ 4,831.39$ 5,224.42$ 5,800.00$
63-630-535010 Water 3,656.88$ 4,000.00$ 3,937.43$ 3,431.73$ 4,000.00$
Utilities 29,244.22$ 32,300.00$ 31,951.00$ 31,105.22$ 32,300.00$
Repairs & Maintenance
63-630-540010 Building & Grounds Maint.6,837.75$ 8,000.00$ 8,000.00$ 7,853.14$ 8,000.00$
63-630-541020 Veh Maintenance 209,759.12$ 177,000.00$ 202,000.00$ 226,602.79$ 213,880.00$
63-630-541030 Vehicle Wash 18,338.85$ 20,000.00$ 20,000.00$ 13,238.19$ 20,000.00$
63-630-546010 Clothing Expense 6,651.64$ 7,500.00$ 7,500.00$ 6,546.45$ 7,500.00$
63-630-546020 Uniform Cleaning 15,361.25$ 17,000.00$ 14,704.17$ 13,018.50$ 17,000.00$
63-630-547010 Equipment Maintenance 1,704.83$ 500.00$ 350.00$ -$ 500.00$
63-630-547020 Maintenance Agreements 503.52$ 11,700.00$ 13,670.56$ 13,662.31$ 15,000.00$
63-630-547030 Radio Maintenance 284.62$ 1,500.00$ 1,500.00$ 205.14$ 1,500.00$
Repairs & Maintenance 259,441.58$ 243,200.00$ 267,724.73$ 281,126.52$ 283,380.00$
Other Operating Expenses
63-630-550015 Bad Debt Expense -$ -$ -$ -$ -$
Other Operating Expenses -$ -$ -$ -$ -$
Other Non-Operating Expenses
63-630-555010 Loss On Disposal Of Asset -$ -$ -$ -$ -$
Other Non-Operating Expenses -$ -$ -$ -$ -$
Capital Purchases
63-630-572010 Purchase Of Vehicles 671.99$ -$ 17,620.95$ 17,620.95$ -$
63-630-572020 Purchase Of Equipment 11,137.98$ -$ 475.27$ -$ -$
63-630-573030 Purch/improv Land/buildin -$ -$ -$ -$ -$
Capital Purchases 11,809.97$ -$ 18,096.22$ 17,620.95$ -$
Depreciation
63-630-560010 Depreciation 493,396.17$ -$ -$ -$ -$
Depreciation 493,396.17$ -$ -$ -$ -$
630 Transit Operations 2,519,755.51$ 2,047,259.70$ 2,064,880.65$ 1,923,171.17$ 2,431,249.21$
Revenue Total 2,065,537.42$ 2,047,259.70$ 2,064,880.65$ 1,654,961.47$ 2,431,249.21$
Expense Total 2,519,755.51$ 2,047,259.70$ 2,064,880.65$ 1,923,171.17$ 2,431,249.21$
Grand Total (454,218.09)$ -$ -$ (268,209.70)$ -$
63 Transit Fund (454,218.09)$ -$ -$ (268,209.70)$ -$
398
Wastewater
399
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
64 Wastewater Fund
100 Revenue
Intergovernmental
64-100-430010 Federal Grants -$ -$ -$ -$ -$
64-100-430020 State Grants -$ -$ -$ -$ -$
Intergovernmental -$ -$ -$ -$ -$
Charges for Services
64-100-440608 Sewer Charges-maw (118.95)$ -$ -$ -$ -$
64-100-440609 Sewer Charges-pwd2 (189,059.24)$ -$ -$ (76.53)$ -$
64-100-440610 Sewer Charges-special(mb)(672,547.31)$ (678,038.00)$ (678,038.00)$ (624,915.58)$ (636,000.00)$
64-100-440611 Sewer Charges-cedar City -$ -$ -$ -$ -$
64-100-440620 Sewer Chrg-holts Summit (155,234.11)$ (123,000.00)$ (123,000.00)$ (143,916.67)$ (159,900.00)$
64-100-440625 Sewer-pwd#1(city)(6,029,672.77)$ (6,319,107.00)$ (6,319,107.00)$ (6,408,115.52)$ (6,519,000.00)$
64-100-440630 Sewer-pwd#1(county)(1,858,661.76)$ (1,919,232.00)$ (1,919,232.00)$ (1,924,026.63)$ (1,931,100.00)$
64-100-440635 Sewer Charges-pwd3 (203,680.56)$ (170,100.00)$ (170,100.00)$ (154,810.53)$ (209,000.00)$
64-100-440670 Septic Tank Collections (108,479.56)$ (110,000.00)$ (110,000.00)$ (123,740.19)$ (143,000.00)$
64-100-440830 Farm Rental (28,682.55)$ (28,211.00)$ (28,211.00)$ (30,733.40)$ (28,211.00)$
Charges for Services 9,246,136.81$ 9,347,688.00$ 9,347,688.00$ 9,410,335.05$ 9,626,211.00$
Fees Licenses & Permits
64-100-450080 Plumbing Permits -$ -$ -$ -$ -$
64-100-450280 Sewer Connection Fees (41,537.50)$ (36,000.00)$ (36,000.00)$ (37,572.00)$ (39,000.00)$
64-100-450285 Water Reconnect Fees -$ -$ -$ -$ -$
Fees Licenses & Permits 41,537.50$ 36,000.00$ 36,000.00$ 37,572.00$ 39,000.00$
Other Operating Revenues
64-100-480010 Citizen Participation -$ -$ -$ -$ -$
64-100-481070 Miscellaneous (496.41)$ -$ -$ (6,312.22)$ -$
64-100-481077 Insurance Claims (1,962.51)$ -$ -$ -$ -$
64-100-481078 Cafeteria Refunds (2,989.58)$ -$ -$ (1,983.40)$ -$
64-100-481110 Long & Short 94.88$ -$ -$ 94.18$ -$
Other Operating Revenues 5,353.62$ -$ -$ 8,201.44$ -$
Interest Income
64-100-470010 Interest (159,975.35)$ (80,000.00)$ (80,000.00)$ (122,829.03)$ (78,000.00)$
64-100-470012 Int-prin/int Accts (30,370.42)$ (19,000.00)$ (19,000.00)$ (31,931.87)$ (30,000.00)$
64-100-470013 Int-constr Acct 2.62$ -$ -$ 1.22$ -$
64-100-470014 Int-reserve Acct (969,401.46)$ (1,100,000.00)$ (1,100,000.00)$ (928,815.46)$ (850,000.00)$
64-100-470015 Int-bond Prem Amort -$ -$ -$ -$ -$
64-100-470017 Interest - Bond Acct (132,338.04)$ (245,859.00)$ (245,859.00)$ (128,394.88)$ (135,000.00)$
64-100-470051 Unrealized Gains/losses -$ -$ -$ -$ -$
Interest Income 1,292,082.65$ 1,444,859.00$ 1,444,859.00$ 1,211,970.02$ 1,093,000.00$
Other Non-Operating Revenue
64-100-485050 Sale Of Assets (76,954.78)$ (30,000.00)$ (30,000.00)$ (69,635.00)$ (45,000.00)$
64-100-486010 Cap Contr-customers (151,155.96)$ (151,160.00)$ (151,160.00)$ (138,559.63)$ (151,160.00)$
64-100-486020 Cap Contr-developer (298,951.47)$ -$ -$ -$ -$
64-100-486040 Cap Contr-city -$ -$ -$ -$ -$
64-100-486050 Cap Contrib-other Govts -$ -$ -$ -$ -$
Other Non-Operating Revenue 527,062.21$ 181,160.00$ 181,160.00$ 208,194.63$ 196,160.00$
Transfers In
64-100-490100 Trsfr From General Fd -$ -$ -$ -$ -$
Transfers In -$ -$ -$ -$ -$
Carry Over Surplus
64-100-495995 Transfer From(to) Surplus -$ 288,181.88$ (7,041,828.17)$ -$ (2,359,427.32)$
64-100-495997 Bond Proceeds -$ (10,000,000.00)$ (9,997,412.20)$ -$ -$
Carry Over Surplus -$ 9,711,818.12$ 17,039,240.37$ -$ 2,359,427.32$
100 Revenue 11,112,172.79$ 20,721,525.12$ 28,048,947.37$ 10,876,273.14$ 13,313,798.32$
400
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
650 Wastewater - Administration
Personnel Services
64-650-501020 Salaries 135,594.71$ 131,509.66$ 131,509.66$ 124,429.17$ 134,139.86$
64-650-501050 Part-time (w/o Benefits)-$ -$ -$ -$ 35,700.00$
64-650-501060 Seasonal Salaries -$ -$ -$ -$ -$
64-650-501090 Overtime -$ 800.00$ 754.16$ -$ 800.00$
64-650-501095 Overtime Straight Pay -$ -$ 45.84$ 45.84$ -$
64-650-502010 Social Security 10,042.05$ 10,121.69$ 10,121.69$ 9,479.11$ 13,053.95$
64-650-502020 Group Health Insurance 18,435.65$ 11,496.21$ 11,496.21$ 1,154.84$ 12,652.61$
64-650-502021 Self Insurance-Group Health -$ 6,500.00$ 6,500.00$ 13,536.14$ 13,500.00$
64-650-502030 Retirement 24,706.52$ 26,065.00$ 26,065.00$ 22,529.85$ 23,749.41$
64-650-502040 Workers Compensation -$ 215.13$ 215.13$ 215.13$ 140.35$
64-650-502050 Life Insurance 223.86$ 221.76$ 221.76$ 208.83$ 226.20$
64-650-502060 Long Term Disability 350.08$ 357.60$ 357.60$ 338.50$ 364.75$
64-650-502070 Employee Assistance Prgm 39.11$ 44.40$ 44.62$ 44.62$ 49.43$
64-650-503010 Awards Program -$ -$ -$ -$ -$
64-650-503020 Unemployment Compensation -$ -$ -$ -$ -$
Personnel Services 189,391.98$ 187,331.45$ 187,331.67$ 171,982.03$ 234,376.56$
Materials & Supplies
64-650-511010 Advertising 130.75$ 200.00$ 220.50$ 220.50$ 200.00$
64-650-511020 Postage 63,301.42$ 68,000.00$ 62,720.00$ 62,349.11$ 68,000.00$
64-650-512010 Printing 1,817.00$ 2,000.00$ 1,499.50$ 64.00$ 1,520.00$
64-650-512020 Copies 53.84$ 30.00$ 30.00$ 13.99$ 30.00$
64-650-513010 Office Supplies 1,019.79$ 2,000.00$ 1,999.78$ 1,600.30$ 2,000.00$
Materials & Supplies 66,322.80$ 72,230.00$ 66,469.78$ 64,247.90$ 71,750.00$
Contractual Services
64-650-520030 Dues And Publications 9,000.60$ 4,700.00$ 7,100.00$ 7,037.20$ 4,700.00$
64-650-520050 Meeting And Conferences (250.00)$ -$ -$ -$ -$
64-650-520070 Training And Education 69.90$ 4,100.00$ 775.31$ 436.30$ 3,540.00$
64-650-521010 General Insurance 104,104.44$ 115,000.00$ 115,000.00$ 63,410.22$ 115,000.00$
64-650-521020 Insurance Deductible -$ -$ -$ -$ -$
64-650-521030 Self Ins Prop & Casualty 53,617.00$ 100,000.00$ 100,000.00$ 19,507.00$ 100,000.00$
64-650-521070 Prov For Unsettled Claims (10,420.00)$ -$ -$ -$ -$
64-650-522010 Audit 4,275.00$ 4,300.00$ 4,300.00$ 4,300.00$ 4,808.00$
64-650-522020 Professional Services 4,775.14$ 2,000.00$ 16,524.69$ 16,292.93$ 1,675.00$
64-650-522055 Ameren UE Parking 5,760.00$ -$ 5,760.00$ 5,280.00$ 5,760.00$
64-650-524060 Regulatory Expense 23,012.23$ 26,000.00$ 35,500.00$ 35,495.32$ 26,000.00$
64-650-526020 Admin Chgs For Serv 782,650.00$ 782,650.00$ 782,650.00$ 782,650.00$ 782,650.00$
64-650-526040 Billing/collection Fees 150,430.44$ 160,000.00$ 160,000.00$ 152,445.39$ 180,000.00$
Contractual Services 1,127,024.75$ 1,198,750.00$ 1,227,610.00$ 1,086,854.36$ 1,224,133.00$
Utilities
64-650-534010 Telephone -$ -$ -$ -$ -$
Utilities -$ -$ -$ -$ -$
Repairs & Maintenance
64-650-547020 Maintenance Agreements -$ -$ -$ -$ 925.00$
Repairs & Maintenance -$ -$ -$ -$ 925.00$
Other Operating Expenses
64-650-550015 Bad Debt Expense -$ -$ -$ -$ -$
Other Operating Expenses -$ -$ -$ -$ -$
Other Non-Operating Expenses
64-650-555010 Loss On Disposal Of Asset -$ -$ -$ -$ -$
Other Non-Operating Expenses -$ -$ -$ -$ -$
Capital Purchases
64-650-572010 Purchase Of Vehicles -$ -$ -$ -$ -$
64-650-572020 Purchase Of Equipment -$ -$ -$ -$ -$
64-650-573030 Purch/improv Land/buildin -$ -$ -$ -$ -$
Capital Purchases -$ -$ -$ -$ -$
Depreciation
64-650-560010 Depreciation 44,587.12$ -$ -$ -$ -$
Depreciation 44,587.12$ -$ -$ -$ -$
Debt Service
64-650-580010 Bond Principal -$ 2,557,000.00$ 2,557,000.00$ -$ 2,984,000.00$
64-650-580020 Bond Interest 1,467,712.28$ 1,998,392.00$ 1,998,392.00$ 1,957,097.69$ 1,926,619.62$
64-650-580030 Bond Adm Fees 169,521.49$ 92,574.78$ 92,574.78$ 220,232.41$ 315,380.00$
64-650-580040 Amort.-bond Issue Cost (34,460.00)$ -$ -$ (90,079.95)$ -$
Debt Service 1,602,773.77$ 4,647,966.78$ 4,647,966.78$ 2,087,250.15$ 5,225,999.62$
650 Wastewater - Administration 3,030,100.42$ 6,106,278.23$ 6,129,378.23$ 3,410,334.44$ 6,757,184.18$
401
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
660 Wastewater Collection Sys
Personnel Services
64-660-501020 Salaries 676,142.81$ 672,546.06$ 672,546.06$ 627,082.12$ 688,119.98$
64-660-501060 Seasonal Salaries 1,520.00$ 9,000.00$ 9,000.00$ 5,963.63$ 9,000.00$
64-660-501070 Stand-by Plan 4,276.00$ 5,500.00$ 5,500.00$ 4,056.00$ 5,500.00$
64-660-501090 Overtime 14,756.43$ 34,000.00$ 34,000.00$ 1,261.41$ 34,000.00$
64-660-501095 Overtime Straight Pay 232.29$ 1,000.00$ 1,000.00$ 291.69$ 1,000.00$
64-660-502010 Social Security 50,672.67$ 55,236.52$ 55,236.52$ 48,415.36$ 56,427.93$
64-660-502020 Group Health Insurance 126,386.54$ 135,437.47$ 135,437.47$ 118,970.13$ 146,468.28$
64-660-502030 Retirement 129,896.21$ 140,470.07$ 140,470.07$ 116,596.76$ 128,237.12$
64-660-502040 Workers Compensation -$ 9,164.33$ 9,164.33$ 9,164.33$ 5,978.76$
64-660-502050 Life Insurance 1,151.68$ 1,140.72$ 1,140.72$ 1,057.85$ 1,168.68$
64-660-502060 Long Term Disability 1,837.63$ 1,878.96$ 1,878.96$ 1,741.11$ 1,922.41$
64-660-502070 Employee Assistance Prgm 332.44$ 377.40$ 379.12$ 379.12$ 420.15$
64-660-503020 Unemployment Compensation -$ -$ -$ -$ -$
Personnel Services 1,007,204.70$ 1,065,751.53$ 1,065,753.25$ 934,979.51$ 1,078,243.31$
Materials & Supplies
64-660-511010 Advertising 69.13$ 200.00$ 200.00$ 50.45$ 200.00$
64-660-511020 Postage 365.99$ 250.00$ 248.28$ 53.70$ 250.00$
64-660-512030 Photographic Supplies -$ -$ -$ -$ -$
64-660-513010 Office Supplies 1,150.35$ 1,500.00$ 1,500.00$ 1,017.25$ 1,500.00$
64-660-514010 Gas Oil Anti-freeze 42,182.72$ 57,000.00$ 57,000.00$ 36,892.19$ 63,000.00$
64-660-514030 Small Tools 4,881.84$ 8,000.00$ 8,000.00$ 7,044.48$ 8,000.00$
64-660-514040 Food 96.15$ 100.00$ 100.00$ -$ 100.00$
64-660-515040 First Aid Supplies -$ 300.00$ 300.00$ 59.49$ 300.00$
64-660-517010 Operational Supplies 15,530.26$ 14,000.00$ 13,881.57$ 8,777.58$ 14,000.00$
Materials & Supplies 64,276.44$ 81,350.00$ 81,229.85$ 53,895.14$ 87,350.00$
Contractual Services
64-660-520030 Dues And Publications 648.00$ 600.00$ 808.00$ 808.00$ 600.00$
64-660-520050 Meeting And Conferences 510.00$ -$ -$ -$ -$
64-660-520070 Training And Education 245.00$ 6,000.00$ 5,817.00$ 1,713.00$ 6,000.00$
64-660-520080 Tuition Reimbursement -$ -$ -$ -$ -$
64-660-521040 Medical Claims/services -$ 250.00$ 225.00$ -$ 250.00$
64-660-522020 Professional Services 41,137.73$ 53,000.00$ 39,270.25$ 40,274.88$ 45,000.00$
64-660-523010 Equipment Rent/lease 504.08$ 300.00$ 548.18$ 548.18$ 300.00$
64-660-524010 Trash Collections -$ -$ -$ -$ -$
Contractual Services 43,044.81$ 60,150.00$ 46,668.43$ 43,344.06$ 52,150.00$
Utilities
64-660-531010 Electricity 7,761.37$ 8,000.00$ 7,634.69$ 7,634.69$ 8,000.00$
64-660-533010 Natural Gas 5,821.04$ 8,000.00$ 7,865.31$ 7,192.52$ 8,000.00$
64-660-534010 Telephone 1,075.40$ 900.00$ 1,450.42$ 1,311.52$ 1,650.00$
64-660-535010 Water 3,894.55$ 5,200.00$ 5,149.58$ 4,562.49$ 5,500.00$
Utilities 18,552.36$ 22,100.00$ 22,100.00$ 20,701.22$ 23,150.00$
Repairs & Maintenance
64-660-540010 Building & Grounds Maint.6,846.82$ 4,500.00$ 10,324.75$ 10,274.72$ 7,000.00$
64-660-541020 Veh Maintenance 27,153.39$ 30,000.00$ 30,000.00$ 24,406.91$ 30,000.00$
64-660-543010 Collection System Maint.66,238.27$ 95,000.00$ 92,746.26$ 75,796.48$ 95,000.00$
64-660-543020 Backflow Valve Reimbursem 3,000.00$ 6,000.00$ 6,000.00$ 3,000.00$ 6,000.00$
64-660-543030 Pumping System Maintenanc -$ -$ -$ -$ -$
64-660-546010 Clothing Expense 8,255.22$ 10,000.00$ 10,000.00$ 7,355.08$ 10,000.00$
64-660-547010 Equipment Maintenance 9,991.70$ 14,000.00$ 9,966.28$ 4,564.54$ 14,000.00$
64-660-547020 Maintenance Agreements 453.60$ 3,100.00$ 3,100.00$ 2,331.49$ 2,600.00$
64-660-547030 Radio Maintenance 118.65$ 400.00$ 862.71$ 862.71$ 400.00$
Repairs & Maintenance 122,057.65$ 163,000.00$ 163,000.00$ 128,591.93$ 165,000.00$
Other Non-Operating Expenses
64-660-555010 Loss On Disposal Of Asset 48,052.42$ -$ -$ -$ -$
Other Non-Operating Expenses 48,052.42$ -$ -$ -$ -$
Capital Purchases
64-660-572010 Purchase Of Vehicles 1,210.28$ 70,000.00$ 72,800.00$ 72,745.00$ 38,000.00$
64-660-572020 Purchase Of Equipment (49,529.75)$ 88,000.00$ 85,200.00$ 20,360.83$ 333,800.00$
64-660-573030 Purch/improv Land/buildin 8,653.00$ -$ -$ -$ 50,000.00$
Capital Purchases (39,666.47)$ 158,000.00$ 158,000.00$ 93,105.83$ 421,800.00$
Depreciation
64-660-560010 Depreciation 451,577.30$ -$ -$ -$ -$
Depreciation 451,577.30$ -$ -$ -$ -$
660 Wastewater Collection Sys 1,715,099.21$ 1,550,351.53$ 1,536,751.53$ 1,274,617.69$ 1,827,693.31$
402
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
670 Wastewater Treatment Sys
Personnel Services
64-670-501020 Salaries 755,450.64$ 745,887.54$ 745,887.54$ 709,159.54$ 761,051.29$
64-670-501050 Part Time (w/o benefits)27,405.00$ -$ -$ 19,904.91$ -$
64-670-501060 Seasonal Salaries 1,695.00$ 4,500.00$ 4,500.00$ -$ -$
64-670-501070 Stand-by Plan 4,328.00$ 5,000.00$ 5,000.00$ 4,032.00$ 5,000.00$
64-670-501090 Overtime 13,912.86$ 20,000.00$ 20,000.00$ 12,579.66$ 20,000.00$
64-670-501095 Overtime Straight Pay 340.90$ 1,000.00$ 1,000.00$ 217.84$ 1,000.00$
64-670-502010 Social Security 57,777.84$ 59,393.65$ 59,393.65$ 54,376.64$ 60,209.42$
64-670-502020 Group Health Insurance 116,949.92$ 125,648.51$ 125,648.51$ 113,612.44$ 135,893.14$
64-670-502030 Retirement 138,618.17$ 152,061.84$ 152,061.84$ 130,490.99$ 138,521.03$
64-670-502040 Workers Compensation -$ 10,902.54$ 10,902.54$ 10,902.54$ 7,112.76$
64-670-502050 Life Insurance 1,257.42$ 1,265.04$ 1,265.04$ 1,184.82$ 1,290.34$
64-670-502060 Long Term Disability 2,009.83$ 2,081.04$ 2,081.04$ 1,948.93$ 2,122.42$
64-670-502070 Employee Assistance Prgm 312.90$ 355.20$ 356.84$ 356.84$ 395.43$
Personnel Services 1,120,058.48$ 1,128,095.36$ 1,128,097.00$ 1,058,767.15$ 1,132,595.83$
Materials & Supplies
64-670-511010 Advertising 268.05$ 200.00$ 150.38$ 45.50$ 200.00$
64-670-511020 Postage 125.86$ 400.00$ 363.02$ 180.40$ 400.00$
64-670-512010 Printing -$ 200.00$ 109.36$ -$ 200.00$
64-670-513010 Office Supplies 2,376.72$ 900.00$ 1,920.21$ 1,966.20$ 3,500.00$
64-670-514010 Gas Oil Anti-freeze 37,179.93$ 45,000.00$ 44,934.20$ 36,387.59$ 45,000.00$
64-670-514020 Chemicals 298,316.79$ 300,000.00$ 330,000.00$ 296,025.66$ 350,000.00$
64-670-514030 Small Tools 1,911.46$ 3,000.00$ 2,793.07$ 2,910.63$ 3,000.00$
64-670-514040 Food -$ 100.00$ 500.00$ 457.73$ 100.00$
64-670-515040 First Aid Supplies 257.58$ 200.00$ 248.67$ 248.67$ 200.00$
64-670-517010 Operational Supplies 6,239.16$ 5,200.00$ 4,954.94$ 5,109.37$ 5,425.00$
Materials & Supplies 346,675.55$ 355,200.00$ 385,973.85$ 343,331.75$ 408,025.00$
Contractual Services
64-670-520030 Dues And Publications 1,387.25$ 1,800.00$ 1,800.00$ 1,053.00$ 1,800.00$
64-670-520050 Meeting And Conferences 2,026.71$ -$ -$ -$ -$
64-670-520070 Training And Education 4,596.72$ 13,700.00$ 13,324.51$ 6,029.10$ 13,700.00$
64-670-521040 Medical Claims/services 150.00$ 500.00$ 100.00$ -$ 500.00$
64-670-522020 Professional Services 2,389.79$ 2,500.00$ 3,561.79$ 3,561.79$ 3,600.00$
64-670-523010 Equipment Rent/lease -$ 200.00$ 1,500.00$ 1,500.00$ 200.00$
64-670-524010 Trash Collections -$ -$ -$ -$ -$
64-670-524050 Lab & Sampling 35,031.86$ 35,000.00$ 35,000.00$ 30,727.42$ 35,000.00$
Contractual Services 45,582.33$ 53,700.00$ 55,286.30$ 42,871.31$ 54,800.00$
Utilities
64-670-532010 Power Cost -algoa Area 35,571.54$ 47,000.00$ 47,000.00$ 37,994.26$ 51,000.00$
64-670-532020 Power Cost -plant 265,020.24$ 205,000.00$ 222,400.00$ 241,720.31$ 280,000.00$
64-670-532030 Power Cost -pump Station 210,545.63$ 200,000.00$ 160,500.00$ 169,062.65$ 200,000.00$
64-670-533010 Natural Gas 29,687.84$ 40,000.00$ 37,000.00$ 33,212.76$ 40,000.00$
64-670-534010 Telephone 4,283.07$ 5,000.00$ 5,000.00$ 3,899.88$ 5,125.00$
64-670-535010 Water 9,804.23$ 10,000.00$ 10,000.00$ 8,959.02$ 10,000.00$
64-670-535030 Water - Algoa 886.25$ 900.00$ 900.00$ 776.50$ 1,100.00$
Utilities 555,798.80$ 507,900.00$ 482,800.00$ 495,625.38$ 587,225.00$
Repairs & Maintenance
64-670-540010 Building & Grounds Maint.33,893.80$ 25,000.00$ 30,326.34$ 32,296.77$ 25,000.00$
64-670-540303 Pumping System Maintenanc 74,119.52$ 70,000.00$ 62,638.21$ 55,994.52$ 69,000.00$
64-670-540305 Pump replace/rebuild -$ 60,000.00$ 53,371.06$ 45,487.88$ 80,000.00$
64-670-541020 Veh Maintenance 30,605.02$ 30,000.00$ 31,145.07$ 31,190.17$ 40,000.00$
64-670-543040 Instrumentation 34,737.26$ 44,000.00$ 38,500.00$ 29,527.85$ 44,000.00$
64-670-546010 Clothing Expense 5,238.22$ 6,000.00$ 6,000.00$ 4,815.71$ 8,000.00$
64-670-547010 Equipment Maintenance 51,284.14$ 46,000.00$ 42,257.53$ 46,555.41$ 60,000.00$
64-670-547020 Maintenance Agreements 1,923.61$ 3,000.00$ 3,000.00$ 195.12$ 1,275.00$
64-670-547030 Radio Maintenance -$ -$ -$ -$ -$
Repairs & Maintenance 231,801.57$ 284,000.00$ 267,238.21$ 246,063.43$ 327,275.00$
Other Non-Operating Expenses
64-670-555010 Loss On Disposal Of Asset -$ -$ -$ -$ -$
Other Non-Operating Expenses -$ -$ -$ -$ -$
Capital Purchases
64-670-572010 Purchase Of Vehicles 22.00$ 100,000.00$ 100,000.00$ 76,971.00$ 50,000.00$
64-670-572020 Purchase Of Equipment 149,079.72$ 106,000.00$ 106,000.00$ 77,105.91$ 160,000.00$
64-670-573030 Purch/improv Land/buildin -$ -$ -$ -$ 9,000.00$
Capital Purchases 149,101.72$ 206,000.00$ 206,000.00$ 154,076.91$ 219,000.00$
Depreciation
64-670-560010 Depreciation 440,432.75$ -$ -$ -$ -$
Depreciation 440,432.75$ -$ -$ -$ -$
670 Wastewater Treatment Sys 2,889,451.20$ 2,534,895.36$ 2,525,395.36$ 2,340,735.93$ 2,728,920.83$
403
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
980 Sewerage Sys Revenue Bond
Capital Projects
64-980-579008 User Rate Study -$ -$ -$ -$ -$
64-980-579009 Wastewater Design -$ -$ -$ -$ -$
64-980-579012 New Walnut Pump Station -$ -$ -$ -$ -$
64-980-579013 Ww Reclamation Plan 2001 -$ -$ -$ -$ -$
64-980-579014 Missouri River Crossing -$ -$ -$ -$ -$
64-980-579015 Misc Non-reimbursable -$ -$ -$ -$ -$
Capital Projects -$ -$ -$ -$ -$
980 Sewerage Sys Revenue Bond -$ -$ -$ -$ -$
981 Sewerage Other Bond Projs
Capital Projects
64-981-579111 Algoa Treatment Facility -$ -$ -$ -$ -$
64-981-579116 Moreau Pump Station Plan -$ -$ -$ -$ -$
64-981-579118 Moreau Ps Design & Insp -$ -$ -$ -$ -$
64-981-579119 Hwy 54 Ps Design & Insp -$ -$ -$ -$ -$
Capital Projects -$ -$ -$ -$ -$
981 Sewerage Other Bond Projs -$ -$ -$ -$ -$
982 SRF FY 05 Bond Projects
Capital Projects
64-982-579250 Highway 54 Pump Station -$ -$ -$ -$ -$
64-982-579251 Moreau River Pump Station -$ -$ -$ -$ -$
64-982-579252 Uaa Study -$ -$ -$ -$ -$
64-982-579253 Main B Wears Creek Design -$ -$ -$ -$ -$
64-982-579254 Basin 9 Rehab & Repl -$ -$ -$ -$ -$
64-982-579255 Sewer Rehab & Repl -$ -$ -$ -$ -$
64-982-579256 Hayselton Pump Station -$ -$ -$ -$ -$
Capital Projects -$ -$ -$ -$ -$
982 SRF FY 05 Bond Projects -$ -$ -$ -$ -$
983 SRF FY 08 Bond Projects
Capital Projects
64-983-579362 Riverside Ps & Rehab -$ -$ -$ -$ -$
Capital Projects -$ -$ -$ -$ -$
983 SRF FY 08 Bond Projects -$ -$ -$ -$ -$
984 SRF FY 09 Bond Projects
Capital Projects
64-984-579470 Rwrf Disinfection Fac -$ -$ -$ -$ -$
Capital Projects -$ -$ -$ -$ -$
984 SRF FY 09 Bond Projects -$ -$ -$ -$ -$
985 SRF FY 12 Bond Projects
Capital Projects
64-985-522020 Professional Services -$ -$ 3,720.09$ 3,720.09$ -$
64-985-579116 Moreau Pump Station Plan -$ -$ 38,200.00$ -$ -$
64-985-579480 Cole Junction Forcemain Replac (29,594.70)$ -$ 4,817,093.39$ 3,934,327.66$ -$
64-985-579485 Pretreatment Study 34,955.44$ -$ 33,774.56$ 16,934.00$ -$
64-985-579490 Route B-Tanner Br Sewer Ext 29,594.70$ -$ 883,864.62$ 816,886.28$ -$
64-985-579495 Basin 5 & 6 Design -$ -$ 477,910.78$ 251,571.82$ -$
64-985-579496 SRF Bond - Uncommitted -$ -$ 103,020.80$ -$ -$
Capital Projects 34,955.44$ -$ 6,357,584.24$ 5,023,439.85$ -$
985 SRF FY 12 Bond Projects 34,955.44$ -$ 6,357,584.24$ 5,023,439.85$ -$
986 SRF FY14 Bond Projects
Capital Projects
64-986-579500 Basin 12 Relief Sewers -$ 3,700,000.00$ 3,700,000.00$ 319,735.85$ -$
64-986-579510 Basin 5 & 6 Relief Sewers -$ 6,169,000.00$ 5,997,112.89$ 863,684.68$ -$
Capital Projects -$ 9,869,000.00$ 9,697,112.89$ 1,183,420.53$ -$
Debt Service
64-986-580040 Bond Issuance Cost Expense -$ 131,000.00$ 300,299.31$ 300,299.31$ -$
Debt Service -$ 131,000.00$ 300,299.31$ 300,299.31$ -$
986 SRF FY14 Bond Projects -$ 10,000,000.00$ 9,997,412.20$ 1,483,719.84$ -$
990 Capital Projects
Capital Projects
64-990-576007 Misc Neighborhood Imprs -$ -$ -$ -$ -$
64-990-576010 SchellRidge Stmwtr & Vari Swrs -$ -$ 195,114.50$ 194,729.59$ -$
64-990-577032 Hyde Park Infrastructure -$ -$ -$ -$ -$
64-990-577096 South Country Club -$ -$ -$ -$ -$
64-990-577098 East High Street -$ -$ -$ -$ -$
64-990-578051 Its/gis -$ -$ -$ -$ -$
404
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
64-990-578056 Annexation -$ -$ -$ -$ -$
64-990-579495 Basin 5 & 6 Design - NON-BOND -$ -$ -$ 10,932.00$ -$
64-990-579810 Plant Expansion & Modific -$ -$ -$ -$ -$
64-990-579811 Algoa Treatment Facility -$ -$ -$ -$ -$
64-990-579820 Sewer Extensions -$ -$ -$ -$ -$
64-990-579821 Fac For Collections -$ -$ -$ -$ -$
64-990-579822 Partnership2000 Sewer Ext -$ -$ -$ -$ -$
64-990-579825 Sewer System Repairs -$ 120,000.00$ 120,000.00$ -$ -$
64-990-579830 Plant/ordor Control -$ -$ -$ -$ -$
64-990-579840 I/i Program/personel Serv -$ -$ -$ -$ -$
64-990-579841 I/i Rehabilitation -$ -$ -$ -$ -$
64-990-579842 Walnut Lift Station Lot -$ -$ -$ -$ -$
64-990-579843 Cole Junction Force Main -$ -$ -$ -$ -$
64-990-579844 Reallocation -$ -$ -$ -$ -$
64-990-579850 Sewer Rehab & Repl -$ 200,000.00$ 24,015.73$ 16,319.10$ -$
64-990-579855 Basin 10 Relief-Frog Hollow -$ 150,000.00$ 267,000.00$ 266,766.17$ -$
64-990-579856 Basin 21 Woodward Swr Replace -$ 60,000.00$ -$ -$ -$
64-990-579860 E Moreau R Incept& P Stat 991.40$ -$ 81,050.60$ -$ -$
64-990-579861 Land-hwy 54 & Gr M Ps -$ -$ -$ -$ -$
64-990-579863 Replace Effluent Piping -$ -$ -$ -$ -$
64-990-579864 Install Scum Eq-sbr Basin -$ -$ -$ -$ -$
64-990-579865 Relocate Septage Station 23,529.41$ -$ 99.22$ -$ -$
64-990-579866 Mo River Bridge Repl -$ -$ -$ -$ -$
64-990-579867 Basin 9/10 Relief Sewer -$ -$ -$ -$ -$
64-990-579868 Professional Services -$ -$ 21,358.86$ 17,039.30$ -$
64-990-579871 Design Disinfect Fac -$ -$ -$ -$ -$
64-990-579872 Basin 6 Rehab/repl -$ -$ 111,899.63$ 50,735.73$ -$
64-990-579873 Algoa Facility-Disinfectn Syst -$ -$ 331,737.54$ 324,855.35$ -$
64-990-579874 Moreau View Extension -$ -$ -$ -$ -$
64-990-579875 Longview Sewer Extension -$ -$ 350,149.73$ 250.00$ -$
64-990-579876 ABB Pump Station -$ -$ -$ -$ 860,000.00$
64-990-579877 Woodward Sub Sewer Replacement -$ -$ -$ -$ 120,000.00$
64-990-579878 Sharon Drive PS Elimination -$ -$ -$ -$ 350,000.00$
64-990-579879 Blower Replacement @ Plant -$ -$ -$ -$ 670,000.00$
Capital Projects 24,520.81$ 530,000.00$ 1,502,425.81$ 881,627.24$ 2,000,000.00$
Depreciation
64-990-560010 Depreciation 1,461,711.73$ -$ -$ -$ -$
Depreciation 1,461,711.73$ -$ -$ -$ -$
990 Capital Projects 1,486,232.54$ 530,000.00$ 1,502,425.81$ 881,627.24$ 2,000,000.00$
Revenue Total 11,112,172.79$ 20,721,525.12$ 28,048,947.37$ 10,876,273.14$ 13,313,798.32$
Expense Total 9,155,838.81$ 20,721,525.12$ 28,048,947.37$ 14,414,474.99$ 13,313,798.32$
Grand Total 1,956,333.98$ -$ -$ (3,538,201.85)$ -$
64 Wastewater Fund 1,956,333.98$ -$ -$ (3,538,201.85)$ -$
405
Sales Tax D
406
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
42 C.I. Sales Tax D 02-07
100 Revenue
Sales & Use Taxes
42-100-400010 Sales Tax -$ -$ -$ -$ -$
42-100-400020 Sales Tax Interest -$ -$ -$ -$ -$
Sales & Use Taxes -$ -$ -$ -$ -$
Intergovernmental
42-100-430010 Federal Grants -$ -$ -$ -$ -$
42-100-430020 State Grants -$ -$ -$ -$ -$
42-100-430040 Local Grants -$ -$ -$ -$ -$
Intergovernmental -$ -$ -$ -$ -$
Interest Income
42-100-470010 Interest (10,366.83)$ -$ -$ (6,822.13)$ -$
42-100-470051 Unrealized Gains/losses -$ -$ -$ -$ -$
Interest Income 10,366.83$ -$ -$ 6,822.13$ -$
Other Non-Operating Revenue
42-100-486030 Cap Contr-others -$ -$ -$ -$ -$
42-100-486040 Cap Contr-city -$ -$ -$ -$ -$
Other Non-Operating Revenue -$ -$ -$ -$ -$
Transfers In
42-100-490830 Transfer From Modag Fund -$ -$ -$ -$ -$
Transfers In -$ -$ -$ -$ -$
Carry Over Surplus
42-100-495995 Transfer From(to) Surplus -$ -$ (406,253.04)$ -$ -$
Carry Over Surplus -$ -$ 406,253.04$ -$ -$
100 Revenue 10,366.83$ -$ 406,253.04$ 6,822.13$ -$
700 Transfers & Subsidies
Transfers Out
42-700-590050 Transfer To Tif Fund -$ -$ -$ -$ -$
Transfers Out -$ -$ -$ -$ -$
700 Transfers & Subsidies -$ -$ -$ -$ -$
990 Capital Projects
Capital Projects
42-990-574001 Oak Hills Improvements 35,177.19$ -$ 7,671.37$ 7,671.37$ -$
42-990-574003 Greenway Acqstn & Dvlpmnt -$ -$ -$ -$ -$
42-990-574009 Park Management Center -$ -$ -$ -$ -$
42-990-574013 Tree Planting & Lndscping -$ -$ -$ -$ -$
42-990-574018 Riverfront Park -$ -$ 178,487.00$ -$ -$
42-990-574019 N Jeff City Park Develop -$ -$ -$ -$ -$
42-990-574020 Neighborhood Parks 28,712.39$ -$ 46,188.13$ 10,311.68$ -$
42-990-574026 Parks Small Projects -$ -$ -$ -$ -$
42-990-574027 Parks Facilities Rehab -$ -$ -$ -$ -$
42-990-574028 Athletic Fields Impr -$ -$ -$ -$ -$
42-990-574032 Wicker Lane/sw Blvd -$ -$ -$ -$ -$
42-990-574033 E Br Trl-mccty/elm -$ -$ -$ -$ -$
42-990-574035 Ellis-porter Playground -$ -$ -$ -$ -$
42-990-574037 Ice Arena Improvements -$ -$ -$ -$ -$
42-990-574038 Land Acquisition 1,000.00$ -$ -$ -$ -$
42-990-574039 Playgrounds & Lighting 2,225.25$ -$ -$ -$ -$
42-990-574040 Road & Parking Imprs -$ -$ -$ -$ -$
42-990-574041 Greenway - Schnucks/kehoe -$ -$ -$ -$ -$
42-990-574042 Washington Pk Bldg Rehab -$ -$ -$ -$ -$
42-990-574043 Frgrnds Rd/cnty Pk Trl -$ -$ -$ -$ -$
42-990-574044 Memorial Pk Bldg Rehab -$ -$ -$ -$ -$
42-990-574045 Binder Park Bldg Rehab -$ -$ -$ -$ -$
42-990-574046 E Branch Trl-lu -$ -$ -$ -$ -$
42-990-574050 Mo Riv Brdg Ped/bike Ln -$ -$ -$ -$ -$
42-990-574051 Katy Trailhead Park -$ -$ -$ -$ -$
42-990-574052 Multipurpose Building -$ -$ 134,093.28$ -$ -$
42-990-574053 E Br Trltolu/aurora -$ -$ -$ -$ -$
42-990-575004 Fire Apparatus -$ -$ -$ -$ -$
42-990-575005 9-1-1 Improvements -$ -$ -$ -$ -$
42-990-576007 Misc Neighborhood Imprs -$ -$ -$ -$ -$
42-990-576012 Stormwater Master Plans -$ -$ -$ -$ -$
42-990-576028 Stormwater Detention Proj -$ -$ -$ -$ -$
42-990-576032 Npdes Permit Compliance -$ -$ -$ -$ -$
42-990-576033 Cherry Creek Ret Basin -$ -$ -$ -$ -$
42-990-576034 Crest/meier/castle Sw -$ -$ -$ -$ -$
42-990-577030 Misc Neighborhood Imprs -$ -$ -$ -$ -$
42-990-577031 Street Resurfacing -$ -$ -$ -$ -$
42-990-577032 Hyde Park Infrastructure -$ -$ -$ -$ -$
42-990-577090 Mccarty Signals -$ -$ -$ -$ -$
42-990-577095 Ada Sidewalks -$ -$ -$ -$ -$
407
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
42-990-577096 South Country Club -$ -$ -$ -$ -$
42-990-577098 East High Street -$ -$ -$ -$ -$
42-990-577100 East Mccarty Street -$ -$ -$ -$ -$
42-990-577101 Stadium-dogwood-edgewood -$ -$ -$ -$ -$
42-990-577102 Dix & Indust Intersection -$ -$ -$ -$ -$
42-990-577103 South School Sidewalk -$ -$ -$ -$ -$
42-990-577104 Belair-kermac-lola Sidewk -$ -$ -$ -$ -$
42-990-577105 Downtown Lighting -$ -$ -$ -$ -$
42-990-577106 Misc Nhood Sidewalk -$ -$ 2,367.27$ -$ -$
42-990-577107 Major Road Imprs/exts -$ -$ -$ -$ -$
42-990-577108 Belair School Sidewalk-ii -$ -$ -$ -$ -$
42-990-577109 Mid-america Drive -$ -$ -$ -$ -$
42-990-577110 Sunset Lake Rd & Sw Imprs -$ -$ -$ -$ -$
42-990-577111 302 E High Park Wall Demo -$ -$ -$ -$ -$
42-990-577112 Myrtle St Sidewalks -$ -$ -$ -$ -$
42-990-577113 Christy Dr Ext -$ -$ -$ -$ -$
42-990-577114 Hwy 179 Interchange -$ -$ -$ -$ -$
42-990-578051 Its/gis 1,500.00$ -$ 32,068.56$ 13,063.52$ -$
42-990-578055 Downtown Streetscape Impr -$ -$ -$ -$ -$
42-990-578056 Annexation 9,252.70$ -$ 5,377.43$ 5,377.43$ -$
42-990-578057 Erv Building -$ -$ -$ -$ -$
42-990-578058 Fire Dept Storage Bldg -$ -$ -$ -$ -$
42-990-578059 City Facilities -$ -$ -$ -$ -$
42-990-578060 Prison Rehab -$ -$ -$ -$ -$
42-990-578061 City Hall Remodeling -$ -$ -$ -$ -$
42-990-578062 New Walmart Proj -$ -$ -$ -$ -$
42-990-578063 Contingency -$ -$ -$ -$ -$
42-990-578064 Street Div Bldg -$ -$ -$ -$ -$
42-990-578065 Jail -$ -$ -$ -$ -$
42-990-578069 Animal Shelter 41,430.32$ -$ -$ -$ -$
Capital Projects 119,297.85$ -$ 406,253.04$ 36,424.00$ -$
Transfers Out
42-990-590050 Transfer to TIF Fund -$ -$ -$ -$ -$
42-990-590070 Transit Matching -$ -$ -$ -$ -$
42-990-590075 Airport Matching -$ -$ -$ -$ -$
Transfers Out -$ -$ -$ -$ -$
990 Capital Projects 119,297.85$ -$ 406,253.04$ 36,424.00$ -$
Revenue Total 10,366.83$ -$ 406,253.04$ 6,822.13$ -$
Expense Total 119,297.85$ -$ 406,253.04$ 36,424.00$ -$
Grand Total (108,931.02)$ -$ -$ (29,601.87)$ -$
42 C.I. Sales Tax D 02-07 (108,931.02)$ -$ -$ (29,601.87)$ -$
408
Sales Tax E
409
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
43 C.I. Sales Tax E 07-12
100 Revenue
Sales & Use Taxes
43-100-400010 Sales Tax -$ -$ -$ -$ -$
43-100-400020 Sales Tax Interest -$ -$ -$ -$ -$
Sales & Use Taxes -$ -$ -$ -$ -$
Intergovernmental
43-100-430010 Federal Grants (147,783.54)$ -$ -$ -$ -$
43-100-430031 Federal Capital Grant -$ -$ -$ -$ -$
43-100-430040 Local Grants -$ -$ -$ -$ -$
43-100-430090 Joint City/County Redev Proj -$ -$ (23,992.00)$ (23,992.00)$ -$
Intergovernmental 147,783.54$ -$ 23,992.00$ 23,992.00$ -$
Other Operating Revenues
43-100-480010 Cap Contr-Citizen Participatio -$ -$ -$ -$ -$
43-100-481060 Misc Revenue-Joint City/Co Prj (27,057.10)$ -$ -$ -$ -$
43-100-481070 Miscellaneous Revenue (33,312.14)$ -$ -$ -$ -$
Other Operating Revenues 60,369.24$ -$ -$ -$ -$
Interest Income
43-100-470010 Interest (55,242.93)$ -$ -$ (41,836.55)$ -$
43-100-470016 Interest-Joint City/County Prj (15,667.40)$ -$ -$ -$ -$
43-100-470018 Interest-City/MoDOT Joint Proj (26,322.63)$ -$ -$ -$ -$
43-100-470051 Unrealized Gains/losses -$ -$ -$ -$ -$
Interest Income 97,232.96$ -$ -$ 41,836.55$ -$
Other Non-Operating Revenue
43-100-486060 Cap Contr-cid Southside D -$ -$ -$ -$ -$
Other Non-Operating Revenue -$ -$ -$ -$ -$
Carry Over Surplus
43-100-495995 Transfer From(to) Surplus -$ -$ (3,009,045.25)$ -$ -$
Carry Over Surplus -$ -$ 3,009,045.25$ -$ -$
100 Revenue 305,385.74$ -$ 3,033,037.25$ 65,828.55$ -$
700 Transfers & Subsidies
Transfers Out
43-700-590035 Transfer to Sales Tax F (44)-$ -$ 698,999.14$ 698,999.14$ -$
43-700-590050 Transfer To Tif Fund -$ -$ -$ -$ -$
43-700-590070 Transfer to Transit -$ -$ -$ -$ -$
Transfers Out -$ -$ 698,999.14$ 698,999.14$ -$
700 Transfers & Subsidies -$ -$ 698,999.14$ 698,999.14$ -$
990 Capital Projects
Capital Projects
43-990-574003 Greenway Acqstn & Dvlpmnt 1,057.80$ -$ 189,058.51$ 16,464.00$ -$
43-990-574018 Riverfront Park -$ -$ 11,893.00$ -$ -$
43-990-574019 N Jeff City Park Development 5,774.59$ -$ 9,906.96$ 4,268.91$ -$
43-990-574020 Neighborhood Parks -$ -$ 81,740.38$ -$ -$
43-990-574023 Ellis-porter Pool Renov -$ -$ 221,574.00$ -$ -$
43-990-574026 Parks Small Projects -$ -$ -$ -$ -$
43-990-574027 Parks Facilities Rehab -$ -$ -$ -$ -$
43-990-574037 Ice Arena Improvements -$ -$ -$ -$ -$
43-990-574039 Playgrounds & Lighting 11,784.19$ -$ 21,835.31$ 21,835.31$ -$
43-990-574040 Road & Parking Imprs -$ -$ -$ -$ -$
43-990-574048 Riverfront/Greenway -$ -$ 70,000.00$ -$ -$
43-990-574049 Cent. East End/MSP -$ -$ -$ -$ -$
43-990-574050 Mo Riv Brdg Ped/bike Ln -$ -$ -$ -$ -$
43-990-574052 Multipurpose Building -$ -$ 460,698.00$ 662.81$ -$
43-990-574056 McKay Area Greenway -$ -$ 39,708.30$ 27,643.70$ -$
43-990-575003 Fire Station Facility 595,188.00$ -$ 21,552.00$ 21,552.00$ -$
43-990-575004 Fire Apparatus -$ -$ -$ -$ -$
43-990-575005 9-1-1 Improvements -$ -$ -$ -$ -$
43-990-575008 Fire Communications -$ -$ -$ -$ -$
43-990-575009 Police Field Opr Equip -$ -$ -$ -$ -$
43-990-575010 Police Renov & Upgrades -$ -$ -$ -$ -$
43-990-575011 Police Info Tech Impr -$ -$ -$ -$ -$
43-990-575012 Emergency Sirens System 41,738.59$ -$ -$ -$ -$
43-990-575016 Police Vehicles -$ -$ -$ -$ -$
43-990-576007 Misc Neighborhood Imprs 103,610.00$ -$ -$ -$ -$
43-990-577031 Street Resurfacing -$ -$ -$ -$ -$
43-990-577033 Frog Hollow -$ -$ -$ -$ -$
43-990-577043 Moreland Ave NIP 156,103.00$ -$ -$ -$ -$
43-990-577044 Water Street @ Lohman Landing 2,000.00$ -$ 77,940.05$ 44,681.60$ -$
43-990-577045 Clay Street Plaza -$ -$ 25,306.49$ 12,210.90$ -$
43-990-577046 Hwy 54 & Stadium Interchange -$ -$ -$ -$ -$
43-990-577047 Morris Pkg-Sewer Line -$ -$ 13,845.50$ 13,570.50$ -$
43-990-577048 Edgewood Dr Traffic Study -$ -$ 71,976.00$ 47,984.00$ -$
43-990-577106 Misc Nhood Sidewalk 83,216.64$ -$ -$ -$ -$
410
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
43-990-577107 Major Road Imprs/exts 99,483.75$ -$ 33,816.25$ 33,816.25$ -$
43-990-577114 Hwy 179 Interchange -$ -$ -$ -$ -$
43-990-577115 MSP-Lafayette 357,366.46$ -$ -$ -$ -$
43-990-577116 McCarty -$ -$ -$ -$ -$
43-990-578051 Its/gis 102,249.97$ -$ 14,147.80$ 9,015.30$ -$
43-990-578059 City Facilities -$ -$ -$ -$ -$
43-990-578060 Prison Rehab -$ -$ -$ -$ -$
43-990-578063 Contigency (32,178.94)$ -$ -$ -$ -$
43-990-578065 Jail -$ -$ -$ -$ -$
43-990-578067 Economic Development -$ -$ -$ -$ -$
43-990-578068 City Cemetery Repair -$ -$ -$ -$ -$
43-990-578069 Animal Shelter -$ -$ -$ -$ -$
43-990-578070 Emerging Projects-Fire -$ -$ -$ -$ -$
43-990-578071 Economic Develop-Railspur -$ -$ 125,000.00$ -$ -$
43-990-578072 St. Mary's Assurance -$ -$ 250,000.00$ -$ -$
43-990-578073 ALPLA Incentive -$ -$ 50,000.00$ 50,000.00$ -$
43-990-578074 McCarty St. Rail Crossing -$ -$ 117.25$ 117.25$ -$
Capital Projects 1,527,394.05$ -$ 1,790,115.80$ 303,822.53$ -$
Transfers Out
43-990-590070 Transit Matching 57,157.00$ -$ 231,395.50$ 112,265.90$ -$
43-990-590075 Airport Matching 10,280.31$ -$ 312,526.81$ 35,340.19$ -$
Transfers Out 67,437.31$ -$ 543,922.31$ 147,606.09$ -$
990 Capital Projects 1,594,831.36$ -$ 2,334,038.11$ 451,428.62$ -$
Revenue Total 305,385.74$ -$ 3,033,037.25$ 65,828.55$ -$
Expense Total 1,594,831.36$ -$ 3,033,037.25$ 1,150,427.76$ -$
Grand Total (1,289,445.62)$ -$ -$ (1,084,599.21)$ -$
43 C.I. Sales Tax E 07-12 (1,289,445.62)$ -$ -$ (1,084,599.21)$ -$
411
Sales Tax F
412
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
44 C.I. Sales Tax F 12-17
100 Revenue
Sales & Use Taxes
44-100-400010 Sales Tax (4,664,579.70)$ (4,700,000.00)$ (4,700,000.00)$ (4,068,097.56)$ (4,700,000.00)$
44-100-400020 Sales Tax Interest -$ -$ -$ -$ -$
Sales & Use Taxes 4,664,579.70$ 4,700,000.00$ 4,700,000.00$ 4,068,097.56$ 4,700,000.00$
Intergovernmental
44-100-430010 Federal Grants -$ -$ -$ -$ -$
44-100-430040 Local Grants -$ -$ -$ -$ -$
44-100-430090 Joint City/County Proj Receipt -$ -$ (262,610.99)$ (262,610.99)$ -$
Intergovernmental -$ -$ 262,610.99$ 262,610.99$ -$
Other Operating Revenues
44-100-481060 Misc Revenue-Joint City/Co Prj -$ -$ -$ -$ -$
Other Operating Revenues -$ -$ -$ -$ -$
Interest Income
44-100-470010 Interest (48,520.46)$ -$ -$ (44,694.61)$ -$
44-100-470051 Unrealized Gains/Losses -$ -$ -$ -$ -$
Interest Income 48,520.46$ -$ -$ 44,694.61$ -$
Other Non-Operating Revenue
44-100-486060 Cap Contr-CID Southside E -$ -$ -$ -$ -$
Other Non-Operating Revenue -$ -$ -$ -$ -$
Transfers In
44-100-490320 Trans from Cap Proj-Street&PF (1,348.23)$ -$ -$ -$ -$
44-100-490400 Transfer from Sales Tax B (40)(308,255.32)$ -$ -$ -$ -$
44-100-490410 Transfer from Sales Tax C (41)(275.12)$ -$ -$ -$ -$
44-100-490420 Transfer from Sales Tax E (43)-$ -$ (698,999.14)$ (698,999.14)$ -$
Transfers In 309,878.67$ -$ 698,999.14$ 698,999.14$ -$
Carry Over Surplus
44-100-495995 Transfer From (to) Surplus -$ (616,000.00)$ (3,259,663.26)$ -$ 8,500.00$
Carry Over Surplus -$ 616,000.00$ 3,259,663.26$ -$ (8,500.00)$
100 Revenue 5,022,978.83$ 5,316,000.00$ 8,921,273.39$ 5,074,402.30$ 4,691,500.00$
700 Transfers & Subsidies
Transfers Out
44-700-590050 Transfer to Tif Fund 841.14$ 2,000.00$ 2,000.00$ 757.78$ -$
Transfers Out 841.14$ 2,000.00$ 2,000.00$ 757.78$ -$
700 Transfers & Subsidies 841.14$ 2,000.00$ 2,000.00$ 757.78$ -$
990 Capital Projects
Capital Projects
44-990-574001 Oak Hills Improvements 14,949.61$ -$ 37.51$ 37.51$ 30,000.00$
44-990-574003 Greenway Acqstn & Dvlpmnt -$ 50,000.00$ 175,000.00$ 79,216.00$ -$
44-990-574018 Riverfront Park -$ -$ 283,495.10$ -$ -$
44-990-574019 N Jeff City Park Development -$ 10,000.00$ 30,000.00$ -$ -$
44-990-574026 Parks Small Projects 15,252.03$ 40,000.00$ 26,755.47$ 12,574.19$ -$
44-990-574027 Parks Facilities Rehab -$ -$ 13,312.60$ 13,088.40$ -$
44-990-574037 Ice Arena Improvements -$ -$ 21,687.40$ 20,850.37$ -$
44-990-574038 Land Acquisition -$ -$ 50,000.00$ 408.27$ -$
44-990-574040 Road & Parking Imprs -$ -$ -$ -$ -$
44-990-574048 Riverfront/Greenway -$ -$ -$ -$ -$
44-990-574049 Cent. East End/MSP -$ -$ -$ -$ -$
44-990-574052 Multipurpose Building 5,456.00$ 360,000.00$ 244,544.00$ 9,785.00$ 1,000,000.00$
44-990-574054 Park Land Acquisition -$ -$ -$ -$ -$
44-990-574055 NJC Recreation Improvements -$ -$ -$ -$ -$
44-990-575001 Cherry Creek Station #3 446,490.36$ -$ 1,453,509.64$ 1,449,939.53$ -$
44-990-575002 Fire Equip Replacement -$ -$ 37,500.00$ 1,574.44$ 37,500.00$
44-990-575004 Fire Apparatus 373,074.71$ 375,000.00$ 378,850.58$ 373,074.71$ 375,000.00$
44-990-575009 Police Field Oper Equip 40,000.00$ 210,000.00$ 210,000.00$ 152,197.91$ 30,000.00$
44-990-575010 Police Renov & Upgrades -$ 109,000.00$ -$ -$ 109,000.00$
44-990-575012 Emergency Sirens System -$ -$ -$ -$ -$
44-990-575013 SWAT Vehicle 4,803.00$ -$ 245,197.00$ 245,197.00$ -$
44-990-575014 Phone & Radio Upgrades -$ -$ -$ -$ 400,000.00$
44-990-575015 Police HVAC -$ -$ 5,250.00$ -$ -$
44-990-576007 Misc Neighborhood Imprs 213,729.19$ 400,000.00$ 244,082.52$ (6,762.71)$ 350,000.00$
44-990-576010 SchellRidge Stmwtr & Vari Swrs -$ -$ 175,213.50$ 175,213.50$ -$
44-990-577031 Street Resurfacing 1,186,762.75$ 1,200,000.00$ 1,248,621.59$ 1,234,838.28$ 1,200,000.00$
44-990-577033 Frog Hollow -$ 1,000,000.00$ 800,000.00$ 374,601.46$ -$
44-990-577034 Wildwood -$ -$ -$ -$ -$
44-990-577035 MSP -$ -$ 1,000,000.00$ 722,042.27$ -$
44-990-577036 Stadium/Jefferson -$ -$ 125,000.00$ 17,377.82$ 1,000,000.00$
44-990-577037 Lafayette -$ 500,000.00$ 762,610.99$ 678,814.32$ -$
44-990-577038 Old Town Projects -$ 300,000.00$ -$ -$ -$
44-990-577039 Stadium Blvd Right Turn Lane 162,226.80$ -$ -$ -$ -$
44-990-577040 Air Street Stormwater 233,955.77$ -$ -$ -$ -$
413
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
44-990-577041 Ellis Blvd Sidewalks 275,737.97$ -$ 14,769.21$ 14,769.21$ -$
44-990-577042 Mo Blvd Sidewalks 73,882.66$ -$ 26,383.70$ 26,383.70$ -$
44-990-577043 Moreland Ave NIP 32,247.75$ -$ 9,602.75$ 9,602.75$ -$
44-990-577045 Clay Street Plaza -$ -$ 6,496.26$ -$ -$
44-990-577049 Lafayette St-McCarty to Miller -$ -$ 140,400.00$ 140,400.00$ -$
44-990-577050 MSP Interchange -$ -$ 500,000.00$ 500,000.00$ -$
44-990-577051 Dunklin St. Crosswalk -$ -$ 39,346.50$ -$ -$
44-990-577106 Misc Nhood Sidewalk 55,900.16$ 270,000.00$ 77,229.54$ 5,328.00$ -$
44-990-577107 Major Road Imprs/exts -$ -$ 402.50$ -$ -$
44-990-578051 Its/gis 13,504.68$ 40,000.00$ 86,495.32$ 49,641.30$ 160,000.00$
44-990-578063 Contingency -$ -$ 79,732.71$ -$ -$
44-990-578074 McCarty St. Rail Crossing -$ -$ 7,747.00$ 7,747.00$ -$
Capital Projects 3,147,973.44$ 4,864,000.00$ 8,519,273.39$ 6,307,940.23$ 4,691,500.00$
Transfers Out
44-990-590070 Transit Matching -$ 300,000.00$ 100,000.00$ -$ -$
44-990-590075 Airport Matching -$ 150,000.00$ 300,000.00$ -$ -$
Transfers Out -$ 450,000.00$ 400,000.00$ -$ -$
990 Capital Projects 3,147,973.44$ 5,314,000.00$ 8,919,273.39$ 6,307,940.23$ 4,691,500.00$
Revenue Total 5,022,978.83$ 5,316,000.00$ 8,921,273.39$ 5,074,402.30$ 4,691,500.00$
Expense Total 3,148,814.58$ 5,316,000.00$ 8,921,273.39$ 6,308,698.01$ 4,691,500.00$
Grand Total 1,874,164.25$ -$ -$ (1,234,295.71)$ -$
44 C.I. Sales Tax F 12-17 1,874,164.25$ -$ -$ (1,234,295.71)$ -$
414
Workers Compensation Fund
415
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
72 Workers Comp Fund
100 Revenue
Charges for Services
72-100-440400 Insurance Payments -$ -$ (306,560.00)$ (306,562.99)$ (44,322.17)$
Charges for Services -$ -$ 306,560.00$ 306,562.99$ 44,322.17$
Other Operating Revenues
72-100-481070 Miscellaneous -$ -$ -$ -$ -$
72-100-481077 Insurance Claims (143,856.69)$ (70,000.00)$ (529,949.00)$ (482,821.94)$ (70,000.00)$
Other Operating Revenues 143,856.69$ 70,000.00$ 529,949.00$ 482,821.94$ 70,000.00$
Interest Income
72-100-470010 Interest (22,984.30)$ (25,000.00)$ (25,000.00)$ (18,799.44)$ (24,000.00)$
72-100-470051 Unrealized Gains/losses -$ -$ -$ -$ -$
Interest Income 22,984.30$ 25,000.00$ 25,000.00$ 18,799.44$ 24,000.00$
Transfers In
72-100-490851 Transfers In -$ (306,560.00)$ -$ -$ -$
Transfers In -$ 306,560.00$ -$ -$ -$
Carry Over Surplus
72-100-495995 Transfer From(to) Surplus -$ -$ -$ -$ (268,111.83)$
Carry Over Surplus -$ -$ -$ -$ 268,111.83$
100 Revenue 166,840.99$ 401,560.00$ 861,509.00$ 808,184.37$ 406,434.00$
720 Self Insured Work Comp
Materials & Supplies
72-720-511020 Postage 22.45$ 200.00$ 200.00$ 11.03$ 100.00$
72-720-512020 Copies 44.62$ 100.00$ 100.00$ 27.78$ 100.00$
72-720-512030 Photographic Supplies -$ -$ -$ -$ -$
72-720-513010 Office Supplies -$ -$ -$ -$ -$
Materials & Supplies 67.07$ 300.00$ 300.00$ 38.81$ 200.00$
Contractual Services
72-720-520030 Dues And Publications -$ -$ -$ -$ -$
72-720-520070 Training And Education 545.75$ -$ -$ -$ -$
72-720-521040 Medical Claims/services 140,470.36$ 145,000.00$ 139,210.56$ 104,879.35$ 145,000.00$
72-720-521070 Prov For Unsettled Claims (12,394.43)$ -$ -$ -$ -$
72-720-521080 State Assessmt/tax 18,133.00$ 20,000.00$ 26,538.44$ 26,538.44$ 20,000.00$
72-720-521085 Re-insurance Premiums 56,452.20$ 75,000.00$ 72,681.00$ 24,193.80$ 75,000.00$
72-720-521090 Claims-indem/settlement 60,143.20$ 75,000.00$ 534,949.00$ 491,582.83$ 75,000.00$
72-720-521095 Claims-expense 15,021.78$ 10,000.00$ 11,000.00$ 10,473.69$ 15,000.00$
72-720-522010 Audit 380.00$ 370.00$ 370.00$ 370.00$ 344.00$
72-720-522020 Professional Services 20,000.00$ 20,000.00$ 20,075.00$ 20,075.00$ 20,000.00$
72-720-522070 Legal Services -$ -$ -$ -$ -$
72-720-526020 Admin Chgs For Serv 55,890.00$ 55,890.00$ 55,890.00$ 55,890.00$ 55,890.00$
72-720-529010 Special Events 2,461.67$ -$ 495.00$ 217.00$ -$
Contractual Services 357,103.53$ 401,260.00$ 861,209.00$ 734,220.11$ 406,234.00$
Utilities
72-720-534010 Telephone -$ -$ -$ -$ -$
Utilities -$ -$ -$ -$ -$
Capital Purchases
72-720-572020 Purchase Of Equipment -$ -$ -$ -$ -$
Capital Purchases -$ -$ -$ -$ -$
Transfers Out
72-720-590030 Sub/transf To Gen. Fund -$ -$ -$ -$ -$
Transfers Out -$ -$ -$ -$ -$
720 Self Insured Work Comp 357,170.60$ 401,560.00$ 861,509.00$ 734,258.92$ 406,434.00$
Revenue Total 166,840.99$ 401,560.00$ 861,509.00$ 808,184.37$ 406,434.00$
Expense Total 357,170.60$ 401,560.00$ 861,509.00$ 734,258.92$ 406,434.00$
Grand Total (190,329.61)$ -$ -$ 73,925.45$ -$
72 Workers Comp Fund (190,329.61)$ -$ -$ 73,925.45$ -$
416
Parks, Recreation & Forestry Fund Revenues
417
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
21 Parks and Recreation Fund
210 Parks & Rec - Administration
Sales & Use Taxes
21-210-400010 Sales Tax (4,662,754.83)$ (4,638,464.00)$ (4,638,464.00)$ (4,064,538.29)$ (4,546,144.00)$
21-210-400020 Sales Tax Interest -$ -$ -$ -$ -$
Sales & Use Taxes 4,662,754.83$ 4,638,464.00$ 4,638,464.00$ 4,064,538.29$ 4,546,144.00$
Property Taxes
21-210-420010 Cur Property Tax -$ -$ -$ -$ -$
21-210-420020 Del Property Tax -$ -$ -$ (12.78)$ -$
21-210-420040 Fin Inst Tax -$ -$ -$ -$ -$
21-210-420050 Prop Tax Int & Penalties -$ -$ -$ -$ -$
21-210-420060 Surtax Receipts -$ -$ -$ -$ -$
Property Taxes -$ -$ -$ 12.78$ -$
Intergovernmental
21-210-430010 Federal Grants (111,833.00)$ -$ (127,000.00)$ (100,000.00)$ -$
21-210-430020 State Grants (31,192.00)$ -$ (10,000.00)$ 10.00$ -$
21-210-430040 Local Grants -$ -$ (250.00)$ (250.00)$ -$
Intergovernmental 143,025.00$ -$ 137,250.00$ 100,240.00$ -$
Other Operating Revenues
21-210-480010 Citizen Participation (13,653.50)$ -$ -$ (1,400.00)$ -$
21-210-481035 City Hall Maintenance (11,500.00)$ (10,950.00)$ (10,950.00)$ (10,950.00)$ (10,950.00)$
21-210-481036 Street Tree Maintenance (23,625.00)$ (25,000.00)$ (25,000.00)$ (25,000.00)$ (25,000.00)$
21-210-481037 Parking Lot Tree Maint (2,625.00)$ -$ -$ -$ -$
21-210-481038 Cemetery Tree Maintenance -$ -$ -$ -$ -$
21-210-481070 Miscellaneous (1,113.08)$ -$ -$ (5,099.87)$ -$
21-210-481077 Insurance Claims (40,312.60)$ -$ -$ -$ -$
21-210-481078 Cafeteria Refunds (416.81)$ (750.00)$ (750.00)$ (3,233.08)$ (400.00)$
21-210-481110 Long & Short 71.55$ -$ -$ 70.76$ -$
Other Operating Revenues 93,174.44$ 36,700.00$ 36,700.00$ 45,612.19$ 36,350.00$
Interest Income
21-210-470010 Interest (128,320.71)$ (98,000.00)$ (98,000.00)$ (107,691.42)$ (120,000.00)$
21-210-470051 Unrealized Gains/losses -$ -$ -$ -$ -$
Interest Income 128,320.71$ 98,000.00$ 98,000.00$ 107,691.42$ 120,000.00$
Other Non-Operating Revenue
21-210-485050 Sale Of Assets (19,613.14)$ (4,000.00)$ (4,000.00)$ (4,857.50)$ (4,000.00)$
Other Non-Operating Revenue 19,613.14$ 4,000.00$ 4,000.00$ 4,857.50$ 4,000.00$
Transfers In
21-210-490100 Trsfr From General Fd -$ -$ -$ -$ -$
Transfers In -$ -$ -$ -$ -$
Carry Over Surplus
21-210-495995 Transfer From(to) Surplus -$ (420,000.00)$ (4,308,647.22)$ -$ (306,133.00)$
Carry Over Surplus -$ 420,000.00$ 4,308,647.22$ -$ 306,133.00$
210 Parks & Rec - Administration 5,046,888.12$ 5,197,164.00$ 9,223,061.22$ 4,322,952.18$ 5,012,627.00$
220 Ice Arena
Charges for Services
21-220-442010 Daily Adm-adult (26,069.50)$ (26,000.00)$ (26,000.00)$ (29,824.56)$ (26,000.00)$
21-220-442020 Weekday Matinee Admission (4,054.00)$ (3,800.00)$ (3,800.00)$ (4,164.00)$ (3,500.00)$
21-220-442021 Ice Rent-MMT (41,925.00)$ (38,000.00)$ (38,000.00)$ (31,649.42)$ (38,000.00)$
21-220-442022 Umc Hockey (8,842.50)$ (9,000.00)$ (9,000.00)$ (9,593.75)$ (9,000.00)$
21-220-442023 Jcfsc (15,186.25)$ (12,000.00)$ (12,000.00)$ (11,497.95)$ (12,000.00)$
21-220-442025 Adult Hockey (2,802.00)$ -$ -$ (11,719.00)$ (4,000.00)$
21-220-442030 Daily Adm - Youth (26,859.98)$ (26,725.00)$ (26,725.00)$ (30,701.73)$ (26,000.00)$
21-220-442040 10 Pass-adult (308.00)$ (350.00)$ (350.00)$ (684.00)$ (200.00)$
21-220-442050 Coin Lockers (107.00)$ (200.00)$ (200.00)$ (220.00)$ (200.00)$
21-220-442060 10 Pass - Youth (1,664.00)$ (1,400.00)$ (1,400.00)$ (1,764.00)$ (900.00)$
21-220-442070 Concessions (42,871.07)$ (40,000.00)$ (40,000.00)$ (42,088.75)$ (40,000.00)$
21-220-442080 Ice Rent-other (8,849.00)$ (10,000.00)$ (10,000.00)$ (15,606.24)$ (5,500.00)$
21-220-442085 Youth Ice Show Ticket (1,311.00)$ (1,300.00)$ (1,300.00)$ (1,464.00)$ (1,450.00)$
21-220-442090 Special Admissions (6,166.00)$ (6,300.00)$ (6,300.00)$ (5,268.50)$ (6,300.00)$
21-220-442095 Adult Ice Show Ticket (9,212.00)$ (8,700.00)$ (8,700.00)$ (8,099.00)$ (8,700.00)$
21-220-442100 Skate Rentals - Adults (6,112.00)$ (5,000.00)$ (5,000.00)$ (9,348.50)$ (7,500.00)$
21-220-442110 Skate Sharpening & Rep (1,072.50)$ (1,500.00)$ (1,500.00)$ (1,577.50)$ (1,250.00)$
21-220-442120 Skate Rental - Youth (30,830.35)$ (31,000.00)$ (31,000.00)$ (33,999.00)$ (31,000.00)$
21-220-442130 Skate Accessories (19,644.90)$ (18,750.00)$ (18,750.00)$ (18,007.39)$ (10,000.00)$
21-220-442140 Skate Lessons/camps (49,457.02)$ (45,300.00)$ (45,300.00)$ (46,675.66)$ (45,000.00)$
21-220-442150 Broomball (1,000.00)$ (1,000.00)$ (1,000.00)$ (1,420.00)$ (1,200.00)$
21-220-442160 Non-ice Rentals (5,416.00)$ (5,500.00)$ (5,500.00)$ (6,276.00)$ (5,000.00)$
21-220-442170 Free Style Admission (8,931.00)$ (9,000.00)$ (9,000.00)$ (7,788.00)$ (9,000.00)$
21-220-442180 Testing (533.00)$ (600.00)$ (600.00)$ (627.00)$ (350.00)$
21-220-442185 Competitions (9,859.00)$ (7,500.00)$ (7,500.00)$ (8,960.00)$ (8,500.00)$
21-220-442190 Birthday Party Pkg (4,900.00)$ (5,500.00)$ (5,500.00)$ (6,434.00)$ (5,500.00)$
21-220-442195 Speedskating (1,810.00)$ (1,500.00)$ (1,500.00)$ (1,415.00)$ (1,500.00)$
21-220-442200 Synchronized Skating (17,133.87)$ (22,500.00)$ (22,500.00)$ (3,685.92)$ (22,500.00)$
418
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
21-220-442210 Private Ice Skating -$ -$ -$ -$ -$
21-220-442220 Stick and Puck (6,984.00)$ (6,000.00)$ (6,000.00)$ (6,408.00)$ (6,000.00)$
Charges for Services 359,910.94$ 344,425.00$ 344,425.00$ 356,966.87$ 336,050.00$
220 Ice Arena 359,910.94$ 344,425.00$ 344,425.00$ 356,966.87$ 336,050.00$
230 Golf Course
Charges for Services
21-230-443010 Golf Course-club Rental (112.00)$ (150.00)$ (150.00)$ (518.00)$ (125.00)$
21-230-443020 Golf Course-sales (42,062.71)$ (46,000.00)$ (46,000.00)$ (33,738.64)$ (43,000.00)$
21-230-443030 Gf-power Carts/9 Hole (43,483.01)$ (45,000.00)$ (45,000.00)$ (45,875.00)$ (44,000.00)$
21-230-443040 Golf Course-pull Carts (33.00)$ (50.00)$ (50.00)$ (42.00)$ (50.00)$
21-230-443050 Gf-power Carts/18 Hole (80,648.51)$ (82,000.00)$ (82,000.00)$ (83,457.00)$ (82,000.00)$
21-230-443070 Greens Fees-resident (179,082.66)$ (160,000.00)$ (160,000.00)$ (174,500.28)$ (175,000.00)$
21-230-443090 Season Pass-adult (14,812.43)$ (6,500.00)$ (6,500.00)$ (9,562.32)$ (12,500.00)$
21-230-443100 Season Pass-youth (3,600.00)$ (2,300.00)$ (2,300.00)$ (1,783.30)$ (3,000.00)$
21-230-443110 Season Pass-youth Res -$ -$ -$ -$ -$
21-230-443120 Season Pass-senior Citi (24,066.08)$ (17,000.00)$ (17,000.00)$ (30,741.14)$ (22,000.00)$
21-230-443130 Season Pass-family (2,287.22)$ (1,500.00)$ (1,500.00)$ (2,049.74)$ (2,000.00)$
21-230-443150 Golf Lessons (3,085.00)$ (3,250.00)$ (3,250.00)$ (2,224.00)$ (3,250.00)$
21-230-443160 Junior Golf (13,358.00)$ (11,000.00)$ (11,000.00)$ (13,219.50)$ (13,000.00)$
21-230-443170 Golf Course Concession (39,287.71)$ (35,500.00)$ (35,500.00)$ (39,888.66)$ (38,500.00)$
21-230-443180 Tourney Entry Fees -$ -$ -$ (1,000.00)$ -$
21-230-443190 Locker/tee Sign Rental (1,600.00)$ (1,500.00)$ (1,500.00)$ (100.00)$ (1,400.00)$
21-230-443200 Driving Range (28,867.00)$ (23,000.00)$ (23,000.00)$ (26,961.50)$ (25,000.00)$
Charges for Services 476,385.33$ 434,750.00$ 434,750.00$ 465,661.08$ 464,825.00$
230 Golf Course 476,385.33$ 434,750.00$ 434,750.00$ 465,661.08$ 464,825.00$
240 Memorial Pool
Charges for Services
21-240-444010 Daily Adm-adult (36,886.00)$ (47,500.00)$ (47,500.00)$ (43,941.00)$ (40,000.00)$
21-240-444020 Daily Adm-youth (50,532.30)$ (60,000.00)$ (60,000.00)$ (61,024.50)$ (55,000.00)$
21-240-444030 10 Adult Pass (1,514.00)$ (3,500.00)$ (3,500.00)$ (1,160.00)$ (2,000.00)$
21-240-444035 Combo Punch Card (2,304.00)$ -$ -$ (3,132.00)$ (2,000.00)$
21-240-444040 Locker Rental (491.10)$ (700.00)$ (700.00)$ (602.01)$ (500.00)$
21-240-444050 10 Pass Youth (4,992.00)$ (6,250.00)$ (6,250.00)$ (4,748.00)$ (5,000.00)$
21-240-444060 Concessions (34,636.50)$ (38,500.00)$ (38,500.00)$ (43,114.50)$ (34,500.00)$
21-240-444065 Retail Sales (1,242.75)$ (850.00)$ (850.00)$ (1,084.25)$ (1,000.00)$
21-240-444070 Swim Lessons (16,448.35)$ (15,000.00)$ (15,000.00)$ (19,837.00)$ (16,000.00)$
21-240-444080 Pool Rental (12,688.00)$ (12,000.00)$ (12,000.00)$ (13,404.00)$ (12,500.00)$
21-240-444090 Special Admissions (3,907.30)$ (5,500.00)$ (5,500.00)$ (8,013.30)$ (4,000.00)$
21-240-444100 After Camp Swim (9,117.50)$ (7,500.00)$ (7,500.00)$ (9,545.60)$ (8,500.00)$
21-240-444110 Lifeguard Training (10,955.00)$ (9,500.00)$ (9,500.00)$ (10,640.00)$ (10,000.00)$
Charges for Services 185,714.80$ 206,800.00$ 206,800.00$ 220,246.16$ 191,000.00$
240 Memorial Pool 185,714.80$ 206,800.00$ 206,800.00$ 220,246.16$ 191,000.00$
250 Ellis Porter Pool
Charges for Services
21-250-445010 Daily Adm-adult (8,266.50)$ (9,800.00)$ (9,800.00)$ (10,486.50)$ (8,500.00)$
21-250-445020 Daily Adm-youth (11,169.50)$ (8,500.00)$ (8,500.00)$ (12,306.50)$ (10,500.00)$
21-250-445030 10 Pass Adult (780.00)$ (900.00)$ (900.00)$ (360.00)$ (780.00)$
21-250-445035 Combo Punch Card (616.00)$ -$ -$ (572.00)$ (550.00)$
21-250-445040 Locker Rental (39.00)$ (75.00)$ (75.00)$ (129.00)$ (50.00)$
21-250-445050 10 Youth Pass (1,980.00)$ (3,500.00)$ (3,500.00)$ (2,660.00)$ (2,500.00)$
21-250-445060 Concessions (11,174.00)$ (10,250.00)$ (10,250.00)$ (14,470.75)$ (10,500.00)$
21-250-445065 Retail Sales (703.75)$ (400.00)$ (400.00)$ (482.25)$ (500.00)$
21-250-445070 Swim Lessons (32,736.75)$ (32,000.00)$ (32,000.00)$ (36,050.00)$ (32,000.00)$
21-250-445080 Pool Rental (4,843.00)$ (2,750.00)$ (2,750.00)$ (3,744.00)$ (4,000.00)$
21-250-445090 Special Admissions (1,847.00)$ (1,200.00)$ (1,200.00)$ (7,863.75)$ (1,500.00)$
21-250-445100 After Camp Swim (4,102.00)$ (2,500.00)$ (2,500.00)$ (3,412.00)$ (3,500.00)$
21-250-445110 Lifeguard Training -$ (300.00)$ (300.00)$ -$ (300.00)$
Charges for Services 78,257.50$ 72,175.00$ 72,175.00$ 92,536.75$ 75,180.00$
250 Ellis Porter Pool 78,257.50$ 72,175.00$ 72,175.00$ 92,536.75$ 75,180.00$
419
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
260 Parks Maintenance
Chrgs for Srvcs-Facility Renta
21-260-446010 Memorial Park Rental (10,042.26)$ (9,500.00)$ (9,500.00)$ (10,995.00)$ (10,000.00)$
21-260-446020 Mcclung Park Rental (26,066.75)$ (26,000.00)$ (26,000.00)$ (27,196.75)$ (26,000.00)$
21-260-446030 Ellis-porter Park Rent (9,441.00)$ (9,250.00)$ (9,250.00)$ (8,697.00)$ (9,250.00)$
21-260-446040 Binder Park Rental (1,596.50)$ (1,500.00)$ (1,500.00)$ (1,387.00)$ (1,500.00)$
21-260-446050 Shikles Gym Rental (10,445.50)$ (12,000.00)$ (12,000.00)$ (10,628.00)$ (12,000.00)$
21-260-446060 Wash Park Rental (9,565.25)$ (6,500.00)$ (6,500.00)$ (9,132.00)$ (7,500.00)$
21-260-446061 NJC MP Bldg (6,144.50)$ (3,500.00)$ (3,500.00)$ (7,347.00)$ (6,000.00)$
21-260-446064 Land Lease 3,440.04$ -$ -$ (1,156.08)$ -$
21-260-446065 N Jc Shelter (5,689.00)$ (2,500.00)$ (2,500.00)$ (6,284.00)$ (5,000.00)$
21-260-446066 Garden Plots (26,790.24)$ (12,000.00)$ (12,000.00)$ (12,958.80)$ (12,000.00)$
21-260-446120 Binder-deck (3,501.00)$ (2,500.00)$ (2,500.00)$ (4,396.50)$ (2,500.00)$
21-260-446130 Hayrides (7,978.50)$ (7,250.00)$ (7,250.00)$ (7,201.00)$ (7,250.00)$
21-260-446140 Binder Campground (40,238.75)$ (33,000.00)$ (33,000.00)$ (51,599.00)$ (38,000.00)$
Chrgs for Srvcs-Facility Renta 154,059.21$ 125,500.00$ 125,500.00$ 158,978.13$ 137,000.00$
Other Operating Revenues
21-260-481045 Rent-tower Sites (36,793.87)$ (42,000.00)$ (42,000.00)$ (43,217.20)$ (42,000.00)$
Other Operating Revenues 36,793.87$ 42,000.00$ 42,000.00$ 43,217.20$ 42,000.00$
260 Parks Maintenance 190,853.08$ 167,500.00$ 167,500.00$ 202,195.33$ 179,000.00$
270 Recreations Programs
Charges for Services
21-270-447010 Baseball (29,034.92)$ (28,500.00)$ (28,500.00)$ (28,590.70)$ (28,500.00)$
21-270-447020 Adult Basketball (3,580.00)$ (4,000.00)$ (4,000.00)$ (1,435.00)$ (1,500.00)$
21-270-447025 Pickleball -$ -$ -$ (1,260.00)$ (300.00)$
21-270-447030 T-ball/coach-pitch (20,461.12)$ (21,000.00)$ (21,000.00)$ (19,198.80)$ (21,000.00)$
21-270-447040 Softball-adult (45,670.00)$ (42,845.00)$ (42,845.00)$ (49,514.25)$ (43,500.00)$
21-270-447045 Softball Camp -$ -$ -$ -$ -$
21-270-447050 Baseball Camp -$ -$ -$ -$ -$
21-270-447055 Volleyball Camp -$ -$ -$ -$ -$
21-270-447060 Softball-youth (23,815.75)$ (28,000.00)$ (28,000.00)$ (20,870.50)$ (28,800.00)$
21-270-447070 Camp Wokka Wokka (17,142.92)$ (14,500.00)$ (14,500.00)$ (17,607.00)$ (16,500.00)$
21-270-447080 Adult Kickball (3,472.50)$ (2,650.00)$ (2,650.00)$ (2,565.00)$ (3,400.00)$
21-270-447090 Youth Tennis (2,955.10)$ (2,250.00)$ (2,250.00)$ (4,890.00)$ (2,250.00)$
21-270-447095 Volleyball-youth (24,316.80)$ (22,500.00)$ (22,500.00)$ (23,372.50)$ (23,000.00)$
21-270-447100 Volleyball-adult (33,188.30)$ (27,000.00)$ (27,000.00)$ (28,312.69)$ (28,500.00)$
21-270-447110 Adv Science Camp (26,720.50)$ (25,000.00)$ (25,000.00)$ (26,757.50)$ (21,000.00)$
21-270-447120 Binder Day Camp (21,227.00)$ (21,000.00)$ (21,000.00)$ (21,740.50)$ (21,000.00)$
21-270-447130 Fine Arts Camp (7,910.00)$ (7,500.00)$ (7,500.00)$ (7,727.00)$ (7,500.00)$
21-270-447140 Non-resident Fees -$ -$ -$ -$ -$
21-270-447150 Senior Citizen -$ -$ -$ -$ -$
21-270-447160 Adult Dodgeball -$ -$ -$ -$ -$
21-270-447170 Special Events (8,190.00)$ (3,000.00)$ (3,000.00)$ 1,457.00$ (3,000.00)$
21-270-447180 Leisure Classes (11,499.40)$ (7,000.00)$ (7,000.00)$ (12,451.60)$ (10,000.00)$
21-270-447190 Sports Camp (35,736.15)$ (35,000.00)$ (35,000.00)$ (30,072.15)$ (35,000.00)$
21-270-447200 Spanish/science Camp -$ -$ -$ -$ -$
21-270-447210 Shakespeare Camp -$ -$ -$ -$ (24,415.00)$
21-270-447212 Cheer/Dance (648.05)$ (1,000.00)$ (1,000.00)$ (632.00)$ (550.00)$
21-270-447215 Showdown Academy (14,445.00)$ (9,700.00)$ (9,700.00)$ (15,605.00)$ (14,000.00)$
21-270-447220 H.s. Hoops (5,010.00)$ (4,500.00)$ (4,500.00)$ (5,440.00)$ (5,000.00)$
21-270-447225 Capital Arts Classes (378.00)$ (500.00)$ (500.00)$ (397.75)$ (200.00)$
21-270-447230 Kidzart -$ -$ -$ -$ -$
21-270-447240 Friday Night Rec (2,210.00)$ (1,500.00)$ (1,500.00)$ (2,440.00)$ (2,000.00)$
21-270-447245 Start Smart (8,946.50)$ (8,000.00)$ (8,000.00)$ (9,597.00)$ (8,250.00)$
21-270-447250 Camp Eagle -$ (10,000.00)$ (10,000.00)$ -$ -$
21-270-447260 Visual Arts Academy (1,900.00)$ (1,500.00)$ (1,500.00)$ (1,611.50)$ (1,750.00)$
21-270-447280 Nfl Flag Football (29,984.62)$ (26,000.00)$ (26,000.00)$ (30,579.00)$ (26,500.00)$
21-270-447290 Ho-ho Holiday Camp -$ -$ -$ -$ -$
21-270-447295 Rental Equipment -$ -$ -$ (450.00)$ -$
Charges for Services 378,442.63$ 354,445.00$ 354,445.00$ 361,660.44$ 377,415.00$
Chrgs for Srvcs-Field Rental
21-270-447710 Field Rental-optimist (1,920.25)$ (600.00)$ (600.00)$ (4,798.00)$ (1,250.00)$
21-270-447720 Field Rental-njc (2,048.50)$ (1,000.00)$ (1,000.00)$ (2,784.05)$ (1,500.00)$
21-270-447730 Field Rental-binder (9,134.50)$ (6,500.00)$ (6,500.00)$ (12,880.75)$ (8,500.00)$
21-270-447740 Field Rental-lions (2,288.00)$ (1,500.00)$ (1,500.00)$ (2,009.75)$ (1,750.00)$
21-270-447750 Field Rental-duensing (2,863.75)$ (2,000.00)$ (2,000.00)$ (2,169.00)$ (2,250.00)$
21-270-447760 Field Rental-vivion (6,765.25)$ (4,000.00)$ (4,000.00)$ (5,412.50)$ (5,500.00)$
Chrgs for Srvcs-Field Rental 25,020.25$ 15,600.00$ 15,600.00$ 30,054.05$ 20,750.00$
420
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
Chrgs for Srvcs-Concessions
21-270-447810 Concessions-duensing (1,926.00)$ (4,500.00)$ (4,500.00)$ (4,645.00)$ (1,500.00)$
21-270-447820 Concessions-vivion (3,682.25)$ (500.00)$ (500.00)$ (1,582.50)$ (2,000.00)$
21-270-447830 Concessions-oesterly -$ -$ -$ -$ -$
21-270-447840 Concessions-binder Park (7,701.50)$ (12,000.00)$ (12,000.00)$ (18,915.25)$ (12,000.00)$
21-270-447850 Concessions-optimist (20,362.00)$ (15,000.00)$ (15,000.00)$ (28,767.75)$ (16,500.00)$
21-270-447860 Concessions-events (933.07)$ (600.00)$ (600.00)$ (1,394.01)$ (750.00)$
Chrgs for Srvcs-Concessions 34,604.82$ 32,600.00$ 32,600.00$ 55,304.51$ 32,750.00$
270 Recreations Programs 438,067.70$ 402,645.00$ 402,645.00$ 447,019.00$ 430,915.00$
990 Capital Projects
Sales & Use Taxes
21-990-400010 Sales Tax -$ -$ -$ -$ -$
21-990-400020 Sales Tax Interest -$ -$ -$ -$ -$
Sales & Use Taxes -$ -$ -$ -$ -$
Property Taxes
21-990-420010 Cur Property Tax -$ -$ -$ -$ -$
21-990-420020 Del Property Tax -$ -$ -$ -$ -$
21-990-420040 Fin Inst Tax -$ -$ -$ -$ -$
21-990-420050 Prop Tax Int & Penalties -$ -$ -$ -$ -$
21-990-420060 Surtax Receipts -$ -$ -$ -$ -$
Property Taxes -$ -$ -$ -$ -$
Intergovernmental
21-990-430010 Federal Grants -$ -$ -$ -$ -$
21-990-430020 State Grants -$ -$ -$ -$ -$
21-990-430040 Local Grants -$ -$ -$ -$ -$
Intergovernmental -$ -$ -$ -$ -$
Other Operating Revenues
21-990-480010 Citizen Participation -$ -$ -$ -$ -$
21-990-481035 City Hall Maintenance -$ -$ -$ -$ -$
21-990-481036 Street Tree Maintenance -$ -$ -$ -$ -$
21-990-481037 Parking Lot Tree Maint -$ -$ -$ -$ -$
21-990-481038 Cemetery Tree Maintenance -$ -$ -$ -$ -$
21-990-481070 Miscellaneous -$ -$ -$ -$ -$
21-990-481077 Insurance Claims -$ -$ -$ -$ -$
21-990-481078 Cafeteria Refunds -$ -$ -$ -$ -$
21-990-481110 Long & Short -$ -$ -$ -$ -$
Other Operating Revenues -$ -$ -$ -$ -$
Interest Income
21-990-470010 Interest -$ -$ -$ -$ -$
21-990-470051 Unrealized Gains/losses -$ -$ -$ -$ -$
Interest Income -$ -$ -$ -$ -$
Other Non-Operating Revenue
21-990-485050 Sale Of Assets -$ -$ -$ -$ -$
Other Non-Operating Revenue -$ -$ -$ -$ -$
Transfers In
21-990-490100 Trsfr From General Fd -$ -$ -$ -$ -$
Transfers In -$ -$ -$ -$ -$
Carry Over Surplus
21-990-495995 Transfer From(to) Surplus -$ -$ -$ -$ -$
Carry Over Surplus -$ -$ -$ -$ -$
990 Capital Projects -$ -$ -$ -$ -$
Revenue 6,776,077.47$ 6,825,459.00$ 10,851,356.22$ 6,107,577.37$ 6,689,597.00$
421
Parks, Recreation & Forestry - Administration
422
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
210 Parks & Rec - Administration
Personnel Services
21-210-501020 Salaries 248,444.78$ 293,482.00$ 293,482.00$ 231,722.52$ 299,167.00$
21-210-501040 Part-time (w\benefits)478.13$ -$ -$ -$ -$
21-210-501060 Seasonal Salaries -$ -$ -$ -$ -$
21-210-501090 Overtime -$ -$ -$ -$ -$
21-210-501095 Overtime Straight Pay -$ -$ -$ -$ -$
21-210-502010 Social Security 18,653.47$ 22,450.00$ 19,719.85$ 17,510.99$ 22,886.00$
21-210-502020 Group Health Insurance 31,198.90$ 37,559.00$ 27,554.58$ 26,863.50$ 35,762.00$
21-210-502021 Self Insurance-Group Health -$ 7,800.00$ 17,800.00$ 16,144.34$ 16,800.00$
21-210-502023 Self Insurance-Retirees -$ -$ -$ -$ 600.00$
21-210-502030 Retirement 46,202.41$ 57,806.00$ 50,805.38$ 41,941.76$ 52,653.00$
21-210-502040 Workers Compensation -$ 396.00$ 396.00$ 396.00$ 258.00$
21-210-502050 Life Insurance 377.87$ 475.00$ 378.33$ 326.70$ 419.00$
21-210-502060 Long Term Disability 590.56$ 715.00$ 715.00$ 572.10$ 728.00$
21-210-502070 Employee Assistance Prgm 97.79$ 134.00$ 134.62$ 134.62$ 144.00$
21-210-503020 Unemployment Compensation -$ -$ -$ -$ -$
Personnel Services 346,043.91$ 420,817.00$ 410,985.76$ 335,612.53$ 429,417.00$
Materials & Supplies
21-210-511010 Advertising 89.25$ 1,500.00$ 301.70$ 301.70$ 500.00$
21-210-511020 Postage 10.46$ 200.00$ 200.00$ 50.50$ 100.00$
21-210-512010 Printing 350.00$ 350.00$ 316.10$ -$ 350.00$
21-210-512020 Copies 1,092.07$ 2,250.00$ 2,812.50$ 2,812.50$ -$
21-210-513010 Office Supplies 1,970.32$ 3,500.00$ 3,500.00$ 2,650.73$ 2,500.00$
21-210-517010 Operational Supplies 271.46$ 1,000.00$ 471.40$ 193.63$ 500.00$
21-210-517015 Merchandise for Resale -$ -$ -$ -$ -$
Materials & Supplies 3,783.56$ 8,800.00$ 7,601.70$ 6,009.06$ 3,950.00$
Contractual Services
21-210-520010 Mileage Expense -$ 150.00$ 105.59$ -$ 100.00$
21-210-520030 Dues And Publications 1,645.30$ 2,500.00$ 2,500.00$ 2,118.49$ 2,000.00$
21-210-520040 Employee Appreciation 1,407.98$ 1,610.00$ 1,610.00$ 1,056.11$ 1,610.00$
21-210-520050 Meeting And Conferences 776.67$ -$ -$ -$ -$
21-210-520070 Training And Education 1,821.29$ 5,750.00$ 5,750.00$ 3,265.18$ 5,750.00$
21-210-521010 General Insurance 27,865.85$ 41,400.00$ 39,063.80$ 38,482.26$ 59,000.00$
21-210-521020 Insurance Deductible -$ -$ -$ -$ -$
21-210-521030 Self Ins Prop & Casualty 5,370.00$ 500.00$ 500.00$ 300.00$ 500.00$
21-210-521040 Medical Claims/services -$ -$ -$ -$ -$
21-210-521070 Prov For Unsettled Claims -$ -$ -$ -$ -$
21-210-522010 Audit 4,772.80$ 4,900.00$ 4,900.00$ 4,900.00$ 5,220.00$
21-210-522020 Professional Services -$ 1,000.00$ -$ -$ 1,000.00$
21-210-523010 Equipment Rent/lease -$ -$ -$ -$ -$
21-210-523020 Building Lease 6,500.00$ 6,500.00$ 6,500.00$ 6,500.00$ 6,500.00$
21-210-526010 Creditcard Chg Fee 23,192.03$ 24,000.00$ 26,267.57$ 26,267.57$ 24,500.00$
21-210-526020 Admin Chgs For Serv 232,434.00$ 232,229.00$ 232,229.00$ 232,229.00$ 233,138.00$
21-210-526030 Assessment Charge 367.34$ -$ 730.20$ 730.20$ 730.00$
Contractual Services 306,153.26$ 320,539.00$ 320,156.16$ 315,848.81$ 340,048.00$
Utilities
21-210-534010 Telephone 611.75$ 500.00$ 520.84$ 562.12$ 500.00$
21-210-534020 Security -$ -$ -$ -$ -$
21-210-535015 Sewer -$ -$ -$ -$ -$
Utilities 611.75$ 500.00$ 520.84$ 562.12$ 500.00$
Repairs & Maintenance
21-210-547010 Equipment Maintenance 489.12$ 1,000.00$ 1,000.00$ 428.40$ -$
21-210-547020 Maintenance Agreements 2,988.68$ 4,250.00$ 3,006.00$ 3,006.00$ 6,750.00$
Repairs & Maintenance 3,477.80$ 5,250.00$ 4,006.00$ 3,434.40$ 6,750.00$
Other Operating Expenses
21-210-550015 Bad Debt Expense -$ -$ -$ -$ -$
Other Operating Expenses -$ -$ -$ -$ -$
Capital Purchases
21-210-572020 Purchase Of Equipment 1,053.56$ 22,710.00$ 4,800.00$ 3,331.88$ 19,910.00$
21-210-572030 Parks St Equip -$ -$ -$ -$ -$
21-210-573030 Purch/improv Land/buildin -$ -$ -$ -$ -$
Capital Purchases 1,053.56$ 22,710.00$ 4,800.00$ 3,331.88$ 19,910.00$
210 Parks & Rec - Administration 661,123.84$ 778,616.00$ 748,070.46$ 664,798.80$ 800,575.00$
423
Parks, Recreation & Forestry – Ice Arena
424
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
220 Ice Arena
Personnel Services
21-220-501020 Salaries 161,406.41$ 83,474.00$ 124,514.26$ 129,110.04$ 76,368.00$
21-220-501040 Part-time (w\benefits)1,314.12$ -$ 157.25$ 157.25$ -$
21-220-501060 Seasonal Salaries 97,221.65$ 84,900.00$ 93,737.73$ 99,246.60$ 100,335.00$
21-220-501065 Season Sal - Maint 7,099.40$ -$ 4,980.49$ 5,095.49$ -$
21-220-501090 Overtime 2,292.85$ 2,000.00$ 3,218.92$ 3,218.92$ 2,000.00$
21-220-501095 Overtime Straight Pay -$ -$ -$ -$ -$
21-220-502010 Social Security 19,582.03$ 12,927.00$ 16,196.53$ 16,931.62$ 13,671.00$
21-220-502020 Group Health Insurance 31,830.11$ 15,002.00$ 36,621.31$ 27,610.88$ 17,609.00$
21-220-502030 Retirement 30,761.84$ 15,744.00$ 22,319.15$ 23,150.99$ 13,793.00$
21-220-502040 Workers Compensation -$ 319.00$ 319.00$ 319.00$ 208.00$
21-220-502050 Life Insurance 283.42$ 140.00$ 219.71$ 228.07$ 127.00$
21-220-502060 Long Term Disability 452.04$ 233.00$ 364.31$ 378.22$ 212.00$
21-220-502070 Employee Assistance Prgm 38.13$ 45.00$ 45.22$ 45.22$ 44.00$
21-220-503020 Unemployment Compensation -$ -$ -$ -$ -$
Personnel Services 352,282.00$ 214,784.00$ 302,693.88$ 305,492.30$ 224,367.00$
Materials & Supplies
21-220-511010 Advertising 27,377.54$ 22,500.00$ 16,500.00$ 9,892.16$ 22,500.00$
21-220-512020 Copies -$ -$ -$ -$ -$
21-220-514020 Chemicals -$ -$ -$ -$ -$
21-220-514045 Food For Concessions 23,028.51$ 22,500.00$ 22,000.00$ 21,640.16$ 22,500.00$
21-220-514050 Concession Oper Supplies -$ -$ 500.00$ 256.06$ 500.00$
21-220-515050 Recreation Supplies 2,405.43$ 3,000.00$ 6,651.34$ 6,198.10$ 2,350.00$
21-220-517010 Operational Supplies 12,937.95$ 11,500.00$ 8,500.00$ 5,993.88$ 11,500.00$
21-220-517015 Merchandise for Resale 19,019.73$ 20,000.00$ 19,334.91$ 17,481.46$ 20,000.00$
Materials & Supplies 84,769.16$ 79,500.00$ 73,486.25$ 61,461.82$ 79,350.00$
Contractual Services
21-220-520010 Mileage Expense 465.73$ 500.00$ 500.00$ 213.81$ 450.00$
21-220-520030 Dues And Publications 3,437.60$ 3,750.00$ 4,324.59$ 4,324.59$ 2,950.00$
21-220-520050 Meeting And Conferences 610.40$ -$ -$ -$ -$
21-220-520070 Training And Education 1,866.90$ 5,100.00$ 4,525.41$ 728.68$ 5,100.00$
21-220-521010 General Insurance 4,750.32$ 5,230.00$ 6,836.00$ 6,836.00$ 6,950.00$
21-220-522020 Professional Services 82.50$ 1,000.00$ 1,000.00$ 264.75$ 500.00$
Contractual Services 11,213.45$ 15,580.00$ 17,186.00$ 12,367.83$ 15,950.00$
Utilities
21-220-531010 Electricity 61,332.47$ 62,000.00$ 61,883.00$ 56,762.94$ 65,000.00$
21-220-533010 Natural Gas 28,344.86$ 26,000.00$ 26,000.00$ 29,821.72$ 28,000.00$
21-220-534010 Telephone 1,335.72$ 500.00$ 1,122.41$ 1,230.15$ 500.00$
21-220-534020 Security 385.92$ 500.00$ 500.00$ 385.92$ 450.00$
21-220-535010 Water 7,862.37$ 7,500.00$ 7,494.59$ 3,121.44$ 7,750.00$
21-220-535015 Sewer 2,482.81$ 3,310.00$ 3,310.00$ 1,193.85$ 2,650.00$
Utilities 101,744.15$ 99,810.00$ 100,310.00$ 92,516.02$ 104,350.00$
Repairs & Maintenance
21-220-540010 Building & Grounds Maint.15,566.34$ 2,000.00$ 14,715.25$ 10,084.52$ 15,500.00$
21-220-541020 Veh Maintenance 8,750.21$ 800.00$ 12,910.00$ 10,605.91$ 8,000.00$
21-220-546010 Clothing Expense 653.35$ 500.00$ 513.75$ 513.75$ 500.00$
21-220-547010 Equipment Maintenance 21,973.76$ 30,000.00$ 30,000.00$ 17,280.59$ 27,500.00$
21-220-547020 Maintenance Agreements -$ -$ -$ -$ 2,850.00$
Repairs & Maintenance 46,943.66$ 33,300.00$ 58,139.00$ 38,484.77$ 54,350.00$
Capital Purchases
21-220-572010 Purchase Of Vehicles -$ -$ -$ -$ 11,620.00$
21-220-572020 Purchase Of Equipment 7,175.67$ 16,400.00$ 16,400.00$ 6,864.78$ 9,500.00$
21-220-572030 Parks St Equip -$ -$ -$ -$ -$
21-220-573030 Purch/improv Land/buildin 41,107.00$ 2,250.00$ 2,534.75$ 2,534.75$ -$
Capital Purchases 48,282.67$ 18,650.00$ 18,934.75$ 9,399.53$ 21,120.00$
220 Ice Arena 645,235.09$ 461,624.00$ 570,749.88$ 519,722.27$ 499,487.00$
425
Parks, Recreation & Forestry – Golf Course
426
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
230 Golf Course
Personnel Services
21-230-501020 Salaries 258,330.68$ 293,257.00$ 293,257.00$ 261,948.10$ 292,052.00$
21-230-501040 Part-time (w\benefits)14,132.74$ 23,881.00$ 23,881.00$ 11,558.65$ 20,686.00$
21-230-501060 Seasonal Salaries 37,913.79$ 37,000.00$ 37,000.00$ 32,302.20$ 39,130.00$
21-230-501065 Season Sal - Maint 31,170.50$ 25,000.00$ 25,000.00$ 23,899.30$ 25,800.00$
21-230-501090 Overtime 7,961.73$ 7,500.00$ 5,695.32$ 5,695.32$ 7,500.00$
21-230-501095 Overtime Straight Pay -$ -$ -$ -$ -$
21-230-502010 Social Security 25,742.76$ 29,427.00$ 29,427.00$ 24,952.08$ 29,465.00$
21-230-502020 Group Health Insurance 50,966.43$ 56,302.00$ 51,062.00$ 48,532.57$ 48,196.00$
21-230-502030 Retirement 51,801.60$ 61,497.00$ 54,921.85$ 48,909.86$ 55,853.00$
21-230-502040 Workers Compensation -$ 5,422.00$ 5,422.00$ 5,422.00$ 3,537.00$
21-230-502050 Life Insurance 453.84$ 530.00$ 530.00$ 458.35$ 529.00$
21-230-502060 Long Term Disability 727.53$ 871.00$ 841.65$ 753.96$ 850.00$
21-230-502070 Employee Assistance Prgm 156.43$ 178.00$ 178.82$ 178.82$ 192.00$
21-230-503020 Unemployment Compensation -$ -$ 2,240.00$ 2,240.00$ 6,400.00$
Personnel Services 479,358.03$ 540,865.00$ 529,456.64$ 466,851.21$ 530,190.00$
Materials & Supplies
21-230-511010 Advertising 5,409.13$ 5,000.00$ 5,698.30$ 5,816.42$ 5,000.00$
21-230-512020 Copies -$ -$ -$ -$ -$
21-230-514010 Gas Oil Anti-freeze 12,823.60$ 15,200.00$ 15,200.00$ 12,279.53$ 15,200.00$
21-230-514020 Chemicals 46,816.32$ 57,000.00$ 57,000.00$ 54,808.15$ 55,000.00$
21-230-514030 Small Tools 315.55$ 400.00$ 400.00$ -$ 400.00$
21-230-514045 Food For Concessions 24,263.54$ 20,000.00$ 19,000.00$ 20,135.22$ 22,500.00$
21-230-514050 Concession Oper Supplies -$ -$ 1,000.00$ 692.57$ 500.00$
21-230-515050 Recreation Supplies 869.32$ 2,400.00$ 2,400.00$ 470.46$ 2,000.00$
21-230-517010 Operational Supplies 13,646.52$ 11,000.00$ 16,000.00$ 15,035.56$ 10,500.00$
21-230-517015 Merchandise for Resale 33,866.80$ 37,500.00$ 32,500.00$ 24,510.44$ 35,000.00$
Materials & Supplies 138,010.78$ 148,500.00$ 149,198.30$ 133,748.35$ 146,100.00$
Contractual Services
21-230-520010 Mileage Expense 37.97$ 250.00$ 450.00$ 412.33$ 200.00$
21-230-520030 Dues And Publications 1,669.98$ 1,750.00$ 2,180.29$ 2,180.29$ 1,750.00$
21-230-520050 Meeting And Conferences 2,760.54$ -$ -$ -$ -$
21-230-520070 Training And Education 5.00$ 3,340.00$ 2,709.71$ 581.00$ 3,340.00$
21-230-522020 Professional Services -$ 250.00$ 250.00$ -$ 250.00$
21-230-523010 Equipment Rent/lease 4,826.00$ 2,900.00$ 2,900.00$ 2,070.00$ 2,500.00$
21-230-529010 Special Events -$ -$ -$ -$ -$
Contractual Services 9,299.49$ 8,490.00$ 8,490.00$ 5,243.62$ 8,040.00$
Utilities
21-230-531010 Electricity 15,468.39$ 18,000.00$ 17,550.00$ 15,549.71$ 18,000.00$
21-230-533010 Natural Gas 1,519.57$ 2,500.00$ 2,389.24$ 1,822.18$ 2,250.00$
21-230-534010 Telephone 844.96$ 1,200.00$ 700.00$ 724.90$ 850.00$
21-230-534020 Security 657.48$ 725.00$ 725.00$ 657.48$ 700.00$
21-230-535010 Water 1,768.31$ 1,500.00$ 1,810.76$ 1,975.58$ 1,750.00$
21-230-535015 Sewer 917.71$ 560.00$ 810.00$ 841.78$ 950.00$
Utilities 21,176.42$ 24,485.00$ 23,985.00$ 21,571.63$ 24,500.00$
Repairs & Maintenance
21-230-540010 Building & Grounds Maint.21,254.32$ 23,500.00$ 23,284.69$ 17,383.27$ 23,500.00$
21-230-541020 Veh Maintenance 7,103.98$ 5,500.00$ 6,056.31$ 6,678.41$ 6,000.00$
21-230-542020 Prk Lot Maintenance 555.35$ 1,000.00$ 1,000.00$ -$ 750.00$
21-230-546010 Clothing Expense 4,276.95$ 4,200.00$ 4,200.00$ 2,795.41$ 4,300.00$
21-230-547010 Equipment Maintenance 10,094.44$ 13,000.00$ 12,659.00$ 9,966.16$ 13,000.00$
21-230-547020 Maintenance Agreements 1,254.00$ 1,360.00$ 1,360.00$ (125.00)$ 2,850.00$
Repairs & Maintenance 44,539.04$ 48,560.00$ 48,560.00$ 36,698.25$ 50,400.00$
Capital Purchases
21-230-572010 Purchase Of Vehicles 24,463.75$ 20,000.00$ 20,468.75$ 20,468.75$ 15,000.00$
21-230-572020 Purchase Of Equipment 1,349.00$ 2,000.00$ 1,531.25$ -$ -$
21-230-572030 Parks St Equip 35,277.15$ 71,000.00$ 75,935.20$ 75,935.20$ 47,000.00$
21-230-573030 Purch/improv Land/buildin -$ -$ -$ -$ -$
Capital Purchases 61,089.90$ 93,000.00$ 97,935.20$ 96,403.95$ 62,000.00$
230 Golf Course 753,473.66$ 863,900.00$ 857,625.14$ 760,517.01$ 821,230.00$
427
Parks, Recreation & Forestry – Memorial Pool
428
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
240 Memorial Pool
Personnel Services
21-240-501020 Salaries 58,638.76$ 17,199.00$ 30,951.52$ 31,333.70$ 17,078.00$
21-240-501040 Part-time (w\benefits)85.00$ -$ -$ -$ -$
21-240-501060 Seasonal Salaries 105,065.42$ 109,691.00$ 116,651.43$ 116,651.43$ 108,430.00$
21-240-501065 Season Sal - Maint 4,011.45$ -$ 1,163.25$ 1,163.25$ -$
21-240-501090 Overtime 2,402.28$ -$ 2,160.27$ 2,160.27$ -$
21-240-501095 Overtime Straight Pay -$ -$ 40.72$ 40.72$ -$
21-240-502010 Social Security 12,645.12$ 9,707.00$ 11,330.91$ 11,354.06$ 9,601.00$
21-240-502020 Group Health Insurance 11,469.66$ 4,945.00$ 5,825.57$ 5,932.63$ 4,388.00$
21-240-502030 Retirement 11,298.42$ 3,388.00$ 5,995.11$ 6,064.28$ 3,006.00$
21-240-502040 Workers Compensation -$ 26.00$ 26.00$ 26.00$ 17.00$
21-240-502050 Life Insurance 91.29$ 30.00$ 45.05$ 45.75$ 29.00$
21-240-502060 Long Term Disability 149.42$ 49.00$ 74.28$ 75.44$ 48.00$
21-240-502070 Employee Assistance Prgm 1.96$ 9.00$ 9.04$ 9.04$ 10.00$
21-240-503020 Unemployment Compensation -$ -$ -$ -$ -$
Personnel Services 205,858.78$ 145,044.00$ 174,273.15$ 174,856.57$ 142,607.00$
Materials & Supplies
21-240-511010 Advertising 1,170.24$ 2,000.00$ 2,000.00$ 1,213.15$ 1,750.00$
21-240-512010 Printing 242.16$ 325.00$ 385.28$ 385.28$ 300.00$
21-240-514020 Chemicals 28,623.97$ 40,000.00$ 36,575.56$ 27,857.46$ 35,000.00$
21-240-514045 Food For Concessions 16,612.34$ 21,500.00$ 23,360.10$ 23,486.29$ 20,000.00$
21-240-514050 Concession Oper Supplies -$ -$ 500.00$ 336.52$ 500.00$
21-240-515050 Recreation Supplies 1,083.11$ 2,000.00$ 2,000.00$ 1,705.88$ 1,500.00$
21-240-517010 Operational Supplies 6,752.81$ 7,500.00$ 6,266.18$ 5,564.64$ 7,300.00$
21-240-517015 Merchandise for Resale 1,490.50$ 250.00$ 2,487.88$ 2,208.62$ 250.00$
Materials & Supplies 55,975.13$ 73,575.00$ 73,575.00$ 62,757.84$ 66,600.00$
Contractual Services
21-240-520050 Meeting And Conferences 154.67$ -$ -$ -$ -$
21-240-520070 Training And Education 4,701.62$ 6,000.00$ 6,000.00$ 5,388.11$ 6,000.00$
Contractual Services 4,856.29$ 6,000.00$ 6,000.00$ 5,388.11$ 6,000.00$
Utilities
21-240-531010 Electricity 20,441.13$ 18,500.00$ 18,500.00$ 18,756.84$ 20,000.00$
21-240-534010 Telephone 1,477.65$ 1,500.00$ 1,500.00$ 1,347.56$ 1,500.00$
21-240-534020 Security 543.12$ 600.00$ 600.00$ 543.12$ 600.00$
21-240-535010 Water 12,975.33$ 16,500.00$ 16,500.00$ 11,884.94$ 15,000.00$
21-240-535015 Sewer 4,111.95$ 6,500.00$ 6,500.00$ 3,426.19$ 5,830.00$
Utilities 39,549.18$ 43,600.00$ 43,600.00$ 35,958.65$ 42,930.00$
Repairs & Maintenance
21-240-540010 Building & Grounds Maint.13,528.11$ 15,000.00$ 10,700.00$ 10,650.71$ 15,000.00$
21-240-547010 Equipment Maintenance 4,210.34$ 8,500.00$ 5,805.24$ 1,139.96$ 8,000.00$
21-240-547020 Maintenance Agreements -$ -$ -$ -$ 200.00$
Repairs & Maintenance 17,738.45$ 23,500.00$ 16,505.24$ 11,790.67$ 23,200.00$
Capital Purchases
21-240-572020 Purchase Of Equipment 5,385.22$ 13,250.00$ 13,250.00$ 1,943.65$ 9,800.00$
21-240-572030 Parks St Equip -$ -$ -$ -$ -$
21-240-573030 Purch/improv Land/buildin 28,764.32$ -$ -$ -$ -$
Capital Purchases 34,149.54$ 13,250.00$ 13,250.00$ 1,943.65$ 9,800.00$
240 Memorial Pool 358,127.37$ 304,969.00$ 327,203.39$ 292,695.49$ 291,137.00$
429
Parks, Recreation & Forestry – Ellis Porter Pool
430
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
250 Ellis Porter Pool
Personnel Services
21-250-501020 Salaries 18,904.01$ 17,199.00$ 21,457.05$ 21,703.66$ 17,078.00$
21-250-501040 Part-time (w\benefits)-$ -$ -$ -$ -$
21-250-501060 Seasonal Salaries 66,200.86$ 61,248.00$ 72,179.66$ 72,179.66$ 68,320.00$
21-250-501065 Season Sal - Maint 580.10$ -$ 622.43$ 622.43$ -$
21-250-501090 Overtime 209.80$ -$ 894.69$ 894.69$ -$
21-250-501095 Overtime Straight Pay -$ -$ -$ -$ -$
21-250-502010 Social Security 6,418.91$ 6,002.00$ 7,108.24$ 7,122.24$ 6,533.00$
21-250-502020 Group Health Insurance 3,757.17$ 4,945.00$ 4,945.00$ 4,194.04$ 4,388.00$
21-250-502030 Retirement 3,570.52$ 3,388.00$ 3,995.08$ 4,039.71$ 3,006.00$
21-250-502040 Workers Compensation -$ 26.00$ 26.00$ 26.00$ 17.00$
21-250-502050 Life Insurance 28.67$ 30.00$ 31.91$ 32.36$ 29.00$
21-250-502060 Long Term Disability 47.22$ 49.00$ 53.07$ 53.82$ 48.00$
21-250-502070 Employee Assistance Prgm 1.96$ 9.00$ 9.04$ 9.04$ 10.00$
21-250-503020 Unemployment Compensation 41.99$ -$ -$ -$ -$
Personnel Services 99,761.21$ 92,896.00$ 111,322.17$ 110,877.65$ 99,429.00$
Materials & Supplies
21-250-511010 Advertising 675.40$ 1,000.00$ 1,000.00$ 714.35$ 1,000.00$
21-250-512010 Printing 242.16$ 300.00$ 325.29$ 325.29$ 300.00$
21-250-514020 Chemicals 22,062.23$ 26,000.00$ 23,658.85$ 21,670.34$ 25,000.00$
21-250-514045 Food For Concessions 6,694.85$ 7,500.00$ 10,049.61$ 9,815.66$ 7,200.00$
21-250-514050 Concession Oper Supplies -$ -$ 300.00$ 287.05$ 300.00$
21-250-515050 Recreation Supplies 1,603.18$ 1,250.00$ 1,992.08$ 1,992.08$ 1,750.00$
21-250-517010 Operational Supplies 5,150.75$ 7,000.00$ 5,582.57$ 3,941.33$ 6,300.00$
21-250-517015 Merchandise for Resale 712.50$ 150.00$ 541.44$ 541.44$ 150.00$
Materials & Supplies 37,141.07$ 43,200.00$ 43,449.84$ 39,287.54$ 42,000.00$
Contractual Services
21-250-520050 Meeting And Conferences 141.08$ -$ -$ -$ -$
21-250-520070 Training And Education 3,689.36$ 4,500.00$ 4,250.16$ 4,224.29$ 4,500.00$
21-250-529010 Special Events -$ -$ -$ -$ -$
Contractual Services 3,830.44$ 4,500.00$ 4,250.16$ 4,224.29$ 4,500.00$
Utilities
21-250-531010 Electricity 4,750.18$ 5,000.00$ 5,000.00$ 4,887.40$ 5,000.00$
21-250-533010 Natural Gas -$ -$ -$ -$ -$
21-250-534010 Telephone 988.29$ 750.00$ 750.00$ 629.29$ 900.00$
21-250-534020 Security 522.78$ 575.00$ 575.00$ 554.19$ 575.00$
21-250-535010 Water 6,183.35$ 9,000.00$ 9,000.00$ 865.15$ 7,500.00$
21-250-535015 Sewer 4,377.09$ 3,675.00$ 3,675.00$ 2,698.38$ 4,240.00$
Utilities 16,821.69$ 19,000.00$ 19,000.00$ 9,634.41$ 18,215.00$
Repairs & Maintenance
21-250-540010 Building & Grounds Maint.4,837.41$ 6,500.00$ 10,800.00$ 10,548.77$ 6,500.00$
21-250-547010 Equipment Maintenance 541.63$ 2,000.00$ 4,694.76$ 4,694.76$ 2,000.00$
21-250-547020 Maintenance Agreements -$ -$ -$ -$ 200.00$
Repairs & Maintenance 5,379.04$ 8,500.00$ 15,494.76$ 15,243.53$ 8,700.00$
Capital Purchases
21-250-572020 Purchase Of Equipment 2,606.60$ 3,750.00$ 3,750.00$ 3,774.58$ 3,500.00$
21-250-572030 Parks St Equip -$ -$ -$ -$ -$
21-250-573030 Purch/improv Land/buildin -$ 4,300.00$ 4,300.00$ 4,200.00$ 4,000.00$
Capital Purchases 2,606.60$ 8,050.00$ 8,050.00$ 7,974.58$ 7,500.00$
250 Ellis Porter Pool 165,540.05$ 176,146.00$ 201,566.93$ 187,242.00$ 180,344.00$
431
Parks, Recreation & Forestry – Parks Maintenance
432
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
260 Parks Maintenance
Personnel Services
21-260-501020 Salaries 842,808.28$ 1,060,895.00$ 911,026.12$ 787,165.23$ 1,085,313.00$
21-260-501040 Part-time (w\benefits)11,351.75$ 19,309.00$ 19,086.00$ 16,439.00$ 18,025.00$
21-260-501060 Seasonal Salaries 952.25$ -$ 550.80$ 933.30$ -$
21-260-501065 Season Sal - Maint 97,569.35$ 142,250.00$ 131,419.35$ 88,470.51$ 142,350.00$
21-260-501070 Stand-by Plan 2,623.63$ 3,000.00$ 3,000.00$ 2,848.00$ 3,000.00$
21-260-501090 Overtime 6,253.55$ 10,000.00$ 11,227.67$ 11,227.67$ 7,500.00$
21-260-501095 Overtime Straight Pay 24.13$ -$ -$ -$ 500.00$
21-260-502010 Social Security 69,844.68$ 93,915.00$ 87,604.43$ 66,155.02$ 96,137.00$
21-260-502020 Group Health Insurance 156,997.30$ 215,329.00$ 193,392.90$ 145,913.32$ 230,129.00$
21-260-502030 Retirement 152,255.59$ 212,131.00$ 195,978.19$ 144,024.15$ 196,491.00$
21-260-502040 Workers Compensation -$ 14,629.00$ 14,629.00$ 14,629.00$ 9,543.00$
21-260-502050 Life Insurance 1,449.19$ 1,832.00$ 1,679.37$ 1,343.76$ 1,826.00$
21-260-502060 Long Term Disability 2,325.57$ 3,016.00$ 2,637.39$ 2,215.07$ 2,995.00$
21-260-502070 Employee Assistance Prgm 527.99$ 600.00$ 602.76$ 602.76$ 648.00$
21-260-503020 Unemployment Compensation 1,763.80$ 2,000.00$ 1,707.28$ 1,100.05$ 3,500.00$
Personnel Services 1,346,747.06$ 1,778,906.00$ 1,574,541.26$ 1,283,066.84$ 1,797,957.00$
Materials & Supplies
21-260-512020 Copies -$ -$ -$ -$ -$
21-260-514010 Gas Oil Anti-freeze 113,364.13$ 147,000.00$ 147,000.00$ 92,882.23$ 130,000.00$
21-260-514030 Small Tools 7,109.73$ 6,500.00$ 6,500.00$ 5,993.35$ 7,000.00$
21-260-515030 Insect Control -$ -$ -$ -$ -$
21-260-515060 Weed Control -$ 3,000.00$ 3,000.00$ -$ -$
21-260-517010 Operational Supplies 38,594.03$ 40,000.00$ 40,000.00$ 34,206.59$ 40,000.00$
Materials & Supplies 159,067.89$ 196,500.00$ 196,500.00$ 133,082.17$ 177,000.00$
Contractual Services
21-260-520010 Mileage Expense -$ 100.00$ 100.00$ -$ 100.00$
21-260-520030 Dues And Publications 2,749.01$ 2,500.00$ 2,500.00$ 2,290.91$ 2,500.00$
21-260-520050 Meeting And Conferences 3,138.81$ -$ -$ -$ -$
21-260-520070 Training And Education 3,568.57$ 10,050.00$ 9,798.25$ 3,203.64$ 10,050.00$
21-260-521040 Medical Claims/services 964.00$ -$ 73.00$ 73.00$ -$
21-260-524010 Trash Collections 3,877.72$ 3,000.00$ 3,599.49$ 3,599.49$ 3,500.00$
Contractual Services 14,298.11$ 15,650.00$ 16,070.74$ 9,167.04$ 16,150.00$
Utilities
21-260-531010 Electricity 32,318.46$ 30,000.00$ 33,971.93$ 38,505.57$ 33,000.00$
21-260-533010 Natural Gas 8,594.61$ 6,500.00$ 9,090.70$ 9,216.05$ 7,000.00$
21-260-534010 Telephone 6,893.42$ 8,500.00$ 8,404.14$ 5,952.44$ 7,500.00$
21-260-534020 Security 611.05$ 750.00$ 845.86$ 901.41$ 750.00$
21-260-535010 Water 14,605.48$ 14,500.00$ 14,003.43$ 12,292.91$ 15,000.00$
21-260-535015 Sewer 3,311.49$ 3,050.00$ 3,546.57$ 3,908.85$ 3,710.00$
Utilities 66,334.51$ 63,300.00$ 69,862.63$ 70,777.23$ 66,960.00$
Repairs & Maintenance
21-260-540010 Building & Grounds Maint.51,530.41$ 80,000.00$ 69,675.63$ 64,811.41$ 80,000.00$
21-260-540020 Tree & Landscape Maint 10,133.33$ 10,000.00$ 13,341.00$ 9,024.23$ 10,000.00$
21-260-540030 Non-parks Landscape 7,571.70$ 5,000.00$ 5,000.00$ 5,203.69$ 5,000.00$
21-260-541020 Veh Maintenance 44,666.85$ 40,000.00$ 41,047.88$ 42,047.34$ 45,000.00$
21-260-542020 Prk Lot Maintenance 4,441.09$ 8,000.00$ 11,887.73$ 11,887.73$ 8,000.00$
21-260-546010 Clothing Expense 11,538.38$ 10,000.00$ 10,000.00$ 8,307.47$ 11,500.00$
21-260-547010 Equipment Maintenance 55,513.06$ 70,000.00$ 65,064.39$ 32,217.10$ 69,725.00$
21-260-547020 Maintenance Agreements -$ -$ -$ -$ 275.00$
Repairs & Maintenance 185,394.82$ 223,000.00$ 216,016.63$ 173,498.97$ 229,500.00$
Capital Purchases
21-260-572010 Purchase Of Vehicles 80,358.63$ 70,000.00$ 69,558.00$ 26,085.00$ 213,000.00$
21-260-572020 Purchase Of Equipment 14,197.59$ 18,200.00$ 18,200.00$ 7,248.57$ 4,000.00$
21-260-572030 Parks St Equip 83,113.87$ 73,000.00$ 58,006.80$ 15,701.73$ 125,600.00$
21-260-573030 Purch/improv Land/buildin 11,163.74$ 23,000.00$ 23,000.00$ 7,999.00$ -$
Capital Purchases 188,833.83$ 184,200.00$ 168,764.80$ 57,034.30$ 342,600.00$
260 Parks Maintenance 1,960,676.22$ 2,461,556.00$ 2,241,756.06$ 1,726,626.55$ 2,630,167.00$
433
Parks, Recreation & Forestry – Recreation Programs
434
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
270 Recreations Programs
Personnel Services
21-270-501020 Salaries 415,972.11$ 290,142.00$ 380,960.05$ 399,675.12$ 305,308.00$
21-270-501040 Part-time (w\benefits)164.13$ -$ 65.75$ 148.63$ -$
21-270-501060 Seasonal Salaries 171,952.18$ 189,186.00$ 161,905.38$ 169,922.35$ 200,350.00$
21-270-501065 Season Sal - Maint 45,540.48$ 41,500.00$ 41,500.00$ 36,299.95$ 41,500.00$
21-270-501090 Overtime 4,238.87$ 5,000.00$ 5,326.89$ 5,344.78$ 4,500.00$
21-270-501095 Overtime Straight Pay -$ -$ -$ -$ -$
21-270-502010 Social Security 46,798.24$ 40,228.00$ 43,269.04$ 45,022.09$ 42,202.00$
21-270-502020 Group Health Insurance 71,576.92$ 54,338.00$ 63,774.22$ 67,307.41$ 50,977.00$
21-270-502030 Retirement 78,224.81$ 56,678.00$ 69,616.62$ 72,980.56$ 54,526.00$
21-270-502040 Workers Compensation -$ 1,360.00$ 1,360.00$ 1,360.00$ 888.00$
21-270-502050 Life Insurance 706.90$ 482.00$ 634.63$ 668.88$ 501.00$
21-270-502060 Long Term Disability 1,121.32$ 803.00$ 1,050.30$ 1,106.93$ 832.00$
21-270-502070 Employee Assistance Prgm 104.63$ 116.00$ 116.54$ 116.54$ 151.00$
21-270-503020 Unemployment Compensation 276.04$ -$ 292.72$ 292.72$ 250.00$
Personnel Services 836,676.63$ 679,833.00$ 769,872.14$ 800,245.96$ 701,985.00$
Materials & Supplies
21-270-511010 Advertising 35,639.67$ 35,000.00$ 41,500.00$ 41,705.38$ 30,000.00$
21-270-511020 Postage 3,464.80$ 4,000.00$ 4,000.00$ 2,549.65$ 3,600.00$
21-270-512010 Printing 1,010.00$ 600.00$ 98.85$ 98.85$ 750.00$
21-270-512020 Copies 1,600.00$ 2,250.00$ 3,016.37$ 3,016.37$ 1,850.00$
21-270-513010 Office Supplies 4,339.51$ 4,000.00$ 4,000.00$ 1,837.42$ 4,250.00$
21-270-514045 Food For Concessions 19,692.75$ 25,500.00$ 28,503.64$ 30,412.72$ 22,500.00$
21-270-514050 Concession Oper Supplies -$ -$ 608.56$ 608.56$ 400.00$
21-270-515050 Recreation Supplies 82,485.02$ 79,200.00$ 75,754.49$ 79,315.61$ 87,500.00$
21-270-517010 Operational Supplies 8,634.50$ 7,500.00$ 7,318.09$ 6,857.97$ 8,000.00$
21-270-517015 Merchandise for Resale 4,385.50$ 5,000.00$ 5,000.00$ 4,026.20$ 5,000.00$
Materials & Supplies 161,251.75$ 163,050.00$ 169,800.00$ 170,428.73$ 163,850.00$
Contractual Services
21-270-520010 Mileage Expense 4,796.11$ 3,250.00$ 3,250.00$ 3,565.06$ 4,250.00$
21-270-520030 Dues And Publications 3,101.00$ 5,000.00$ 4,760.41$ 3,342.18$ 500.00$
21-270-520050 Meeting And Conferences 2,854.30$ -$ -$ -$ -$
21-270-520070 Training And Education 3,773.06$ 9,500.00$ 9,739.59$ 10,203.24$ 9,500.00$
21-270-521040 Medical Claims/services -$ -$ -$ -$ -$
21-270-522020 Professional Services 17,482.50$ 18,500.00$ 19,327.75$ 19,677.75$ 18,000.00$
21-270-523010 Equipment Rent/lease 850.00$ 1,500.00$ 672.25$ 280.00$ 1,250.00$
21-270-523020 Building Lease 22,405.00$ 34,000.00$ 34,000.00$ 16,641.78$ 30,000.00$
21-270-529010 Special Events 19,377.63$ 20,000.00$ 20,000.00$ 19,219.73$ 20,000.00$
21-270-529080 Transportation 8,964.10$ 9,500.00$ 9,500.00$ 8,427.03$ 10,500.00$
Contractual Services 83,603.70$ 101,250.00$ 101,250.00$ 81,356.77$ 94,000.00$
Utilities
21-270-531010 Electricity 9,882.98$ 10,000.00$ 10,000.00$ 9,898.87$ 10,200.00$
21-270-531030 Ball Field Lighting 35,191.81$ 15,000.00$ 22,108.49$ 23,487.95$ 17,250.00$
21-270-533010 Natural Gas 6,179.26$ 7,000.00$ 8,611.00$ 7,322.55$ 7,000.00$
21-270-534010 Telephone 4,816.46$ 2,500.00$ 4,000.00$ 4,113.92$ 4,000.00$
21-270-534020 Security 456.33$ 500.00$ 665.00$ 761.45$ 500.00$
21-270-535010 Water 12,486.11$ 18,000.00$ 14,724.00$ 11,251.09$ 18,000.00$
21-270-535015 Sewer 1,656.47$ 2,915.00$ 2,915.00$ 2,972.30$ 2,650.00$
Utilities 70,669.42$ 55,915.00$ 63,023.49$ 59,808.13$ 59,600.00$
Repairs & Maintenance
21-270-540010 Building & Grounds Maint.4,139.00$ 10,000.00$ 10,000.00$ 6,526.24$ 10,000.00$
21-270-540050 Ballfield Repairs 49,007.78$ 60,000.00$ 52,891.51$ 38,896.31$ 59,502.00$
21-270-547010 Equipment Maintenance 45.87$ 2,000.00$ 2,000.00$ 187.17$ 1,500.00$
21-270-547020 Maintenance Agreements -$ -$ -$ -$ 4,750.00$
Repairs & Maintenance 53,192.65$ 72,000.00$ 64,891.51$ 45,609.72$ 75,752.00$
Capital Purchases
21-270-572010 Purchase Of Vehicles -$ -$ -$ -$ -$
21-270-572020 Purchase Of Equipment 6,260.90$ 17,400.00$ 20,700.00$ 21,876.14$ 14,470.00$
21-270-572030 Parks St Equip 24,150.50$ 14,000.00$ 14,000.00$ -$ -$
21-270-573030 Purch/improv Land/buildin 5,000.00$ 10,000.00$ 10,000.00$ 10,000.00$ 5,000.00$
Capital Purchases 35,411.40$ 41,400.00$ 44,700.00$ 31,876.14$ 19,470.00$
270 Recreations Programs 1,240,805.55$ 1,113,448.00$ 1,213,537.14$ 1,189,325.45$ 1,114,657.00$
435
Parks, Recreation & Forestry – Transfers & Subsidies
436
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
700 Transfers & Subsidies
Transfers Out
21-700-590050 Transfer To Tif Fund 841.14$ 2,000.00$ 2,000.00$ 757.78$ 2,000.00$
Transfers Out 841.14$ 2,000.00$ 2,000.00$ 757.78$ 2,000.00$
700 Transfers & Subsidies 841.14$ 2,000.00$ 2,000.00$ 757.78$ 2,000.00$
437
Parks, Recreation & Forestry – Capital Projects
438
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
990 Capital Projects
Personnel Services
21-990-501020 Salaries -$ -$ -$ -$ -$
21-990-501040 Part-time (w\benefits)-$ -$ -$ -$ -$
21-990-501060 Seasonal Salaries -$ -$ -$ -$ -$
21-990-501090 Overtime -$ -$ -$ -$ -$
21-990-501095 Overtime Straight Pay -$ -$ -$ -$ -$
21-990-502010 Social Security -$ -$ -$ -$ -$
21-990-502020 Group Health Insurance -$ -$ -$ -$ -$
21-990-502030 Retirement -$ -$ -$ -$ -$
21-990-502040 Workers Compensation -$ -$ -$ -$ -$
21-990-502050 Life Insurance -$ -$ -$ -$ -$
21-990-502060 Long Term Disability -$ -$ -$ -$ -$
21-990-502070 Employee Assistance Prgm -$ -$ -$ -$ -$
21-990-503020 Unemployment Compensation -$ -$ -$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Supplies
21-990-511010 Advertising -$ -$ -$ -$ -$
21-990-511020 Postage -$ -$ -$ -$ -$
21-990-512010 Printing -$ -$ -$ -$ -$
21-990-512020 Copies -$ -$ -$ -$ -$
21-990-513010 Office Supplies -$ -$ -$ -$ -$
21-990-517010 Operational Supplies -$ -$ -$ -$ -$
21-990-517015 Merchandise for Resale -$ -$ -$ -$ -$
Materials & Supplies -$ -$ -$ -$ -$
Contractual Services
21-990-520010 Mileage Expense -$ -$ -$ -$ -$
21-990-520030 Dues And Publications -$ -$ -$ -$ -$
21-990-520040 Employee Appreciation -$ -$ -$ -$ -$
21-990-520050 Meeting And Conferences -$ -$ -$ -$ -$
21-990-520070 Training And Education -$ -$ -$ -$ -$
21-990-521010 General Insurance -$ -$ -$ -$ -$
21-990-521020 Insurance Deductible -$ -$ -$ -$ -$
21-990-521030 Self Ins Prop & Casualty -$ -$ -$ -$ -$
21-990-521040 Medical Claims/services -$ -$ -$ -$ -$
21-990-521070 Prov For Unsettled Claims -$ -$ -$ -$ -$
21-990-522010 Audit -$ -$ -$ -$ -$
21-990-522020 Professional Services -$ -$ -$ -$ -$
21-990-523010 Equipment Rent/lease -$ -$ -$ -$ -$
21-990-523020 Building Lease -$ -$ -$ -$ -$
21-990-526010 Creditcard Chg Fee -$ -$ -$ -$ -$
21-990-526020 Admin Chgs For Serv -$ -$ -$ -$ -$
21-990-526030 Assessment Charge -$ -$ -$ -$ -$
Contractual Services -$ -$ -$ -$ -$
Utilities
21-990-534010 Telephone -$ -$ -$ -$ -$
21-990-534020 Security -$ -$ -$ -$ -$
21-990-535015 Sewer -$ -$ -$ -$ -$
Utilities -$ -$ -$ -$ -$
Repairs & Maintenance
21-990-547010 Equipment Maintenance -$ -$ -$ -$ -$
21-990-547020 Maintenance Agreements -$ -$ -$ -$ -$
Repairs & Maintenance -$ -$ -$ -$ -$
Capital Purchases
21-990-570010 Maint Vehicles -$ 61,000.00$ 61,000.00$ -$ -$
21-990-570020 Maint Equipment -$ 32,200.00$ 32,200.00$ -$ -$
21-990-570030 Stationary Eq/infrastruct 62,018.26$ 150,000.00$ 150,000.00$ 117,559.34$ 50,000.00$
21-990-572020 Purchase Of Equipment -$ -$ -$ -$ -$
21-990-572030 Parks St Equip -$ -$ -$ -$ -$
21-990-573030 Purch/improv Land/buildin -$ -$ -$ -$ -$
Capital Purchases 62,018.26$ 243,200.00$ 243,200.00$ 117,559.34$ 50,000.00$
Capital Projects
21-990-574001 Oak Hills Improvements -$ -$ 10,000.00$ 7,224.10$ -$
21-990-574003 Greenway Development 9,220.00$ -$ 18,646.83$ 9,877.25$ -$
21-990-574005 Riverfront Park Develop.-$ -$ -$ -$ -$
21-990-574011 Ice Arena Imprs -$ -$ -$ -$ -$
21-990-574018 Riverfront Park -$ -$ -$ -$ -$
21-990-574019 N Jeff City Park Development -$ -$ 10,000.00$ -$ -$
21-990-574026 Small Parks Projects 7,160.23$ -$ 78,757.48$ -$ -$
21-990-574027 Parks Facilities Rehab 1,923.82$ -$ 95,925.05$ 12,660.06$ -$
21-990-574028 Athletic Fields Impr 2,744.12$ -$ 37,255.88$ 6,751.50$ -$
21-990-574037 Ice Arena Improvements 1,140.73$ -$ 11,613.34$ 2,115.74$ -$
21-990-574039 Playgrounds & Lighting 125,643.75$ 120,000.00$ 217,956.25$ 20,839.99$ -$
21-990-574040 Road & Parking Imprs -$ -$ 14,463.28$ -$ -$
21-990-574046 Ep Pool Rehab -$ -$ 600,000.00$ -$ -$
21-990-574047 Tennis Ct Impr -$ -$ 61,516.50$ -$ -$
439
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
21-990-574048 Riverfront/Greenway -$ -$ 155,960.00$ -$ -$
21-990-574049 Cent. East End/MSP 564.39$ -$ 1,020.00$ 1,020.00$ -$
21-990-574051 Ep Greenway Extension -$ -$ -$ -$ -$
21-990-574052 Multipurpose Building -$ 300,000.00$ 3,005,532.61$ -$ 300,000.00$
21-990-574056 McKay Area Greenway -$ -$ 100,000.00$ 100,000.00$ -$
21-990-574057 W.Edgewood Ped/Bike Bridge -$ -$ 27,000.00$ 5,246.00$ -$
Capital Projects 148,397.04$ 420,000.00$ 4,445,647.22$ 165,734.64$ 300,000.00$
990 Capital Projects 210,415.30$ 663,200.00$ 4,688,847.22$ 283,293.98$ 350,000.00$
440
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
Revenue Total 6,776,077.47$ 6,825,459.00$ 10,851,356.22$ 6,107,577.37$ 6,689,597.00$
Expense Total 5,996,238.22$ 6,825,459.00$ 10,851,356.22$ 5,624,979.33$ 6,689,597.00$
Grand Total 779,839.25$ -$ -$ 482,598.04$ -$
21 Parks and Recreation Fund 779,839.25$ -$ -$ 482,598.04$ -$
441
JC Veterans Plaza
442
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
22 JC Vet Plaza Trust Fund
100 Revenue
Contributions/Donations
22-100-485200 Vet Plaza Contributions (820.00)$ -$ -$ (400.00)$ -$
Contributions/Donations 820.00$ -$ -$ 400.00$ -$
Interest Income
22-100-470010 Interest (2,393.14)$ (2,000.00)$ (2,000.00)$ (1,885.55)$ (2,400.00)$
22-100-470051 Unrealized Gains/losses -$ -$ -$ -$ -$
Interest Income 2,393.14$ 2,000.00$ 2,000.00$ 1,885.55$ 2,400.00$
Carry Over Surplus
22-100-495995 Transfer From(to) Surplus -$ -$ -$ -$ 400.00$
Carry Over Surplus -$ -$ -$ -$ (400.00)$
100 Revenue 3,213.14$ 2,000.00$ 2,000.00$ 2,285.55$ 2,000.00$
820 JC Vet Plaza Trust Fund
Repairs & Maintenance
22-820-540040 Vet Plaza Maint & Rep 439.95$ 1,800.00$ 1,800.00$ 235.00$ 1,800.00$
Repairs & Maintenance 439.95$ 1,800.00$ 1,800.00$ 235.00$ 1,800.00$
Capital Purchases
22-820-573040 Jc Vet Plaza Brick Proj 180.00$ 200.00$ 200.00$ 100.00$ 200.00$
Capital Purchases 180.00$ 200.00$ 200.00$ 100.00$ 200.00$
820 JC Vet Plaza Trust Fund 619.95$ 2,000.00$ 2,000.00$ 335.00$ 2,000.00$
Revenue Total 3,213.14$ 2,000.00$ 2,000.00$ 2,285.55$ 2,000.00$
Expense Total 619.95$ 2,000.00$ 2,000.00$ 335.00$ 2,000.00$
Grand Total 2,593.19$ -$ -$ 1,950.55$ -$
22 JC Vet Plaza Trust Fund 2,593.19$ -$ -$ 1,950.55$ -$
443
Police Training Fund
444
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
23 Police Training Fund
100 Revenue
Intergovernmental
23-100-430020 State Grants -$ -$ -$ -$ -$
Intergovernmental -$ -$ -$ -$ -$
Fines & Forfeitures
23-100-460005 Peace Officers Standards & Trn (6,907.35)$ -$ -$ (5,923.93)$ -$
23-100-460010 Court Cost (13,115.26)$ (20,000.00)$ (20,000.00)$ (11,771.18)$ (10,000.00)$
Fines & Forfeitures 20,022.61$ 20,000.00$ 20,000.00$ 17,695.11$ 10,000.00$
Interest Income
23-100-470010 Interest (2,069.70)$ (1,700.00)$ (1,700.00)$ (1,281.57)$ (1,500.00)$
23-100-470051 Unrealized Gains/losses -$ -$ -$ -$ -$
Interest Income 2,069.70$ 1,700.00$ 1,700.00$ 1,281.57$ 1,500.00$
Carry Over Surplus
23-100-495995 Transfer From(to) Surplus -$ (18,300.00)$ (35,300.00)$ -$ (50,500.00)$
Carry Over Surplus -$ 18,300.00$ 35,300.00$ -$ 50,500.00$
100 Revenue 22,092.31$ 40,000.00$ 57,000.00$ 18,976.68$ 62,000.00$
830 Police Training
Contractual Services
23-830-525040 Police Training 29,585.15$ 40,000.00$ 57,000.00$ 51,973.26$ 62,000.00$
23-830-525045 Peace Officers Standards & Trn -$ -$ -$ -$ -$
Contractual Services 29,585.15$ 40,000.00$ 57,000.00$ 51,973.26$ 62,000.00$
830 Police Training 29,585.15$ 40,000.00$ 57,000.00$ 51,973.26$ 62,000.00$
Revenue Total 22,092.31$ 40,000.00$ 57,000.00$ 18,976.68$ 62,000.00$
Expense Total 29,585.15$ 40,000.00$ 57,000.00$ 51,973.26$ 62,000.00$
Grand Total (7,492.84)$ -$ -$ (32,996.58)$ -$
23 Police Training Fund (7,492.84)$ -$ -$ (32,996.58)$ -$
445
Lodging Tax Fund
446
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
24 Lodging Tax Fund
100 Revenue
Lodging Tax
24-100-402040 Hotel/motel Tax-current (1,101,707.82)$ (1,017,000.00)$ (1,017,000.00)$ (1,003,368.44)$ (1,100,000.00)$
24-100-402042 Hotel/motel Tax-delinquent -$ -$ -$ -$ -$
24-100-402045 Hotel/motel Penalty -$ -$ -$ -$ -$
Lodging Tax 1,101,707.82$ 1,017,000.00$ 1,017,000.00$ 1,003,368.44$ 1,100,000.00$
Interest Income
24-100-470010 Interest (2,137.36)$ (1,600.00)$ (1,600.00)$ (1,442.23)$ (2,100.00)$
24-100-470051 Unrealized Gains/losses -$ -$ -$ -$ -$
Interest Income 2,137.36$ 1,600.00$ 1,600.00$ 1,442.23$ 2,100.00$
Carry Over Surplus
24-100-495995 Transfer From(to) Surplus -$ -$ -$ -$ -$
Carry Over Surplus -$ -$ -$ -$ -$
100 Revenue 1,103,845.18$ 1,018,600.00$ 1,018,600.00$ 1,004,810.67$ 1,102,100.00$
840 Lodging Tax Expense
Materials & Supplies
24-840-511010 Advertising -$ -$ -$ -$ -$
Materials & Supplies -$ -$ -$ -$ -$
Transfers Out
24-840-590030 Sub/transf To Gen. Fund 19,930.23$ 21,940.00$ 21,940.00$ 21,602.62$ 24,100.00$
24-840-590040 Transfer To Conv & Vistor 459,508.19$ 427,140.00$ 427,140.00$ 389,325.97$ 462,000.00$
24-840-590085 Trnf To Conf Ctr 612,677.55$ 569,520.00$ 569,520.00$ 519,101.31$ 616,000.00$
Transfers Out 1,092,115.97$ 1,018,600.00$ 1,018,600.00$ 930,029.90$ 1,102,100.00$
840 Lodging Tax Expense 1,092,115.97$ 1,018,600.00$ 1,018,600.00$ 930,029.90$ 1,102,100.00$
Revenue Total 1,103,845.18$ 1,018,600.00$ 1,018,600.00$ 1,004,810.67$ 1,102,100.00$
Expense Total 1,092,115.97$ 1,018,600.00$ 1,018,600.00$ 930,029.90$ 1,102,100.00$
Grand Total 11,729.21$ -$ -$ 74,780.77$ -$
24 Lodging Tax Fund 11,729.21$ -$ -$ 74,780.77$ -$
447
City Hall Trust Fund
448
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
25 City Hall Trust Fund
100 Revenue
Intergovernmental
25-100-430020 State Grants -$ -$ -$ -$ -$
Intergovernmental -$ -$ -$ -$ -$
Contributions/Donations
25-100-480010 Citizen Participation (114.00)$ -$ -$ (28.00)$ -$
25-100-480060 History Donations/sales (85.00)$ -$ -$ (15.00)$ -$
Contributions/Donations 199.00$ -$ -$ 43.00$ -$
Interest Income
25-100-470010 Interest (503.46)$ (400.00)$ (400.00)$ (398.06)$ (500.00)$
25-100-470051 Unrealized Gains/losses -$ -$ -$ -$ -$
Interest Income 503.46$ 400.00$ 400.00$ 398.06$ 500.00$
Carry Over Surplus
25-100-495995 Transfer From(to) Surplus -$ 400.00$ 400.00$ -$ 500.00$
Carry Over Surplus -$ (400.00)$ (400.00)$ -$ (500.00)$
100 Revenue 702.46$ -$ -$ 441.06$ -$
850 City Hall Art Expense
Other Operating Expenses
25-850-550061 City Hall Art Work -$ -$ -$ -$ -$
25-850-550062 Jcpd History Books 83.72$ -$ -$ -$ -$
25-850-550063 Jc Historical Neighbor Bk 17,056.02$ -$ -$ -$ -$
25-850-550064 Plat Maps Restoration -$ -$ -$ -$ -$
Other Operating Expenses 17,139.74$ -$ -$ -$ -$
850 City Hall Art Expense 17,139.74$ -$ -$ -$ -$
Revenue Total 702.46$ -$ -$ 441.06$ -$
Expense Total 17,139.74$ -$ -$ -$ -$
Grand Total (16,437.28)$ -$ -$ 441.06$ -$
25 City Hall Trust Fund (16,437.28)$ -$ -$ 441.06$ -$
449
USS JC Submarine Trust Fund
450
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
27 USS JC Submarine Trust
100 Revenue
Other Operating Revenues
27-100-480010 Citizen Participation -$ -$ -$ -$ -$
Other Operating Revenues -$ -$ -$ -$ -$
Interest Income
27-100-470010 Interest (329.78)$ (300.00)$ (300.00)$ (259.81)$ (300.00)$
27-100-470051 Unrealized Gains/losses -$ -$ -$ -$ -$
Interest Income 329.78$ 300.00$ 300.00$ 259.81$ 300.00$
Carry Over Surplus
27-100-495995 Transfer From(to) Surplus -$ (1,700.00)$ (1,700.00)$ -$ 300.00$
Carry Over Surplus -$ 1,700.00$ 1,700.00$ -$ (300.00)$
100 Revenue 329.78$ 2,000.00$ 2,000.00$ 259.81$ -$
870 USS JC Submarine Trust
Materials & Supplies
27-870-511010 Advertising -$ -$ -$ -$ -$
27-870-511020 Postage -$ -$ -$ -$ -$
27-870-512010 Printing -$ -$ -$ -$ -$
27-870-512020 Copies -$ -$ -$ -$ -$
27-870-513010 Office Supplies -$ -$ -$ -$ -$
Materials & Supplies -$ -$ -$ -$ -$
Contractual Services
27-870-529010 Special Events -$ 2,000.00$ 2,000.00$ -$ -$
Contractual Services -$ 2,000.00$ 2,000.00$ -$ -$
Capital Purchases
27-870-572020 Purchase Of Equipment -$ -$ -$ -$ -$
Capital Purchases -$ -$ -$ -$ -$
870 USS JC Submarine Trust -$ 2,000.00$ 2,000.00$ -$ -$
Revenue Total 329.78$ 2,000.00$ 2,000.00$ 259.81$ -$
Expense Total -$ 2,000.00$ 2,000.00$ -$ -$
Grand Total 329.78$ -$ -$ 259.81$ -$
27 USS JC Submarine Trust 329.78$ -$ -$ 259.81$ -$
451
Woodland Cemetery Trust Fund
452
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
29 Woodland Cemetery Trust
100 Revenue
Interest Income
29-100-470010 Interest (947.64)$ (800.00)$ (800.00)$ (765.41)$ (900.00)$
29-100-470051 Unrealized Gains/losses -$ -$ -$ -$ -$
Interest Income 947.64$ 800.00$ 800.00$ 765.41$ 900.00$
Other Non-Operating Revenue
29-100-485101 Cemetery Contributions -$ -$ -$ (2,652.99)$ -$
Other Non-Operating Revenue -$ -$ -$ 2,652.99$ -$
Carry Over Surplus
29-100-495995 Transfer From(to) Surplus -$ -$ -$ -$ (9,100.00)$
Carry Over Surplus -$ -$ -$ -$ 9,100.00$
100 Revenue 947.64$ 800.00$ 800.00$ 3,418.40$ 10,000.00$
890 Woodland Cemetary Trust
Repairs & Maintenance
29-890-540060 Cemetery Maintenance -$ 800.00$ 800.00$ -$ 10,000.00$
Repairs & Maintenance -$ 800.00$ 800.00$ -$ 10,000.00$
890 Woodland Cemetary Trust -$ 800.00$ 800.00$ -$ 10,000.00$
Revenue Total 947.64$ 800.00$ 800.00$ 3,418.40$ 10,000.00$
Expense Total -$ 800.00$ 800.00$ -$ 10,000.00$
Grand Total 947.64$ -$ -$ 3,418.40$ -$
29 Woodland Cemetery Trust 947.64$ -$ -$ 3,418.40$ -$
453
TIF Redevelopment Fund
454
2013 2014 Council 2014 Current Budget 2014 YTD Actual 2015 Council
Actual Adopted Budget As of 10/21/14 As of 10/21/14 Adopted Budget
77 TIF Redevelopment
100 Revenue
Intergovernmental
77-100-430070 County TIFf Funds-O'Donoghues (5,833.26)$ (6,540.00)$ (6,540.00)$ (5,574.82)$ (6,540.00)$
77-100-430071 County TIF Funds-Southside (18,601.02)$ (21,000.00)$ (21,000.00)$ (19,560.85)$ (21,000.00)$
Intergovernmental 24,434.28$ 27,540.00$ 27,540.00$ 25,135.67$ 27,540.00$
Transfers In
77-100-490100 Trsfr From General Fd (1,682.28)$ (4,000.00)$ (4,000.00)$ (1,515.57)$ (4,000.00)$
77-100-490210 Trsfr From Parks Fund (841.14)$ (2,000.00)$ (2,000.00)$ (757.78)$ (2,000.00)$
77-100-490352 Transfer From Cit "d"-$ -$ -$ -$ -$
77-100-490353 Transfer From Cit "e"-$ -$ -$ -$ -$
77-100-490354 Tranfer From Cit 'f'(841.14)$ (2,000.00)$ (2,000.00)$ (757.78)$ (2,000.00)$
Transfers In 3,364.56$ 8,000.00$ 8,000.00$ 3,031.13$ 8,000.00$
Carry Over Surplus
77-100-495997 Bond Proceeds -$ -$ -$ -$ -$
Carry Over Surplus -$ -$ -$ -$ -$
100 Revenue 27,798.84$ 35,540.00$ 35,540.00$ 28,166.80$ 35,540.00$
770 TIF Redevelopment
Contractual Services
77-770-527030 Economic Redevelopment 18,371.02$ 23,640.00$ 23,640.00$ 28,396.80$ 35,540.00$
Contractual Services 18,371.02$ 23,640.00$ 23,640.00$ 28,396.80$ 35,540.00$
Debt Service
77-770-580010 Bond Principal 9,197.82$ 11,900.00$ 11,900.00$ -$ -$
77-770-580020 Bond Interest -$ -$ -$ -$ -$
Debt Service 9,197.82$ 11,900.00$ 11,900.00$ -$ -$
770 TIF Redevelopment 27,568.84$ 35,540.00$ 35,540.00$ 28,396.80$ 35,540.00$
Revenue Total 27,798.84$ 35,540.00$ 35,540.00$ 28,166.80$ 35,540.00$
Expense Total 27,568.84$ 35,540.00$ 35,540.00$ 28,396.80$ 35,540.00$
Grand Total 230.00$ -$ -$ (230.00)$ -$
77 TIF Redevelopment 230.00$ -$ -$ (230.00)$ -$
455
Appendix
456
Glossary
Accrual Basis of Accounting: A method of accounting that recognizes the financial effect of
transactions, events, and fund activities. Under this method of accounting, revenues are
recognized in the accounting period in which they are earned, and expenses are recognized in
the period occurred.
Adopted Budget: Refers to the budget amount as originally approved by the City Council at the
beginning of the fiscal year.
Agency Fund: The City’s Agency Fund is a clearing account for tax increment financing. The
agency is custodial in nature and does not involve measurement of results of operations.
Appropriation: The legal authorizations made by the City Council (who approve department
budgets) to the departments, offices and agencies of the City allowing the departments to
make expenditures and incur obligations for specific purposes within the amounts approved.
Assessments: Assessments are charges in the nature of taxes upon property owners to pay the
cost of facilities or improvements that benefit the property owned. Payment of the amount
assessed (together with interest if not paid upon assessment) is secured by a direct fixed lien on
the property. The assessed payments are either used directly to pay the costs of the facilities or
improvements or, if paid over time, are used to repay bonds issued to finance such costs.
“Special assessment” financing proceeds are used for improvements relating to the property,
such as sidewalks, streets, gutters, sewers and water systems.
Audit Report: The report prepared by an auditor covering the audit or investigation of an
entity’s financial position for a given period of time. As a general rule, the report should
include a) a statement of scope of the audit; b) explanatory comments concerning exceptions
from generally accepted auditing standards; c) opinions; d) explanatory comments concerning
verification procedures; e) financial statements and schedules; and f) statistical tables,
supplementary comments and recommendations. The auditor’s signature follows item c) or d).
Balanced Budget: Annual financial plan in which expenses do not exceed revenues.
Budget (Operation): A plan of financial operation embodying an estimate of proposed
expenditures for a given period and the proposed means of financing them. Used without any
modifier, the term usually indicates a financial plan for a single fiscal year.
Capital Assets: Assets of significant value and having a useful life of several years. Capital
Assets are also called Fixed Assets.
457
Capital Improvement Tax Fund (CIP) Fund: Capital Improvement Tax Fund accounts for the
acquisition and construction of major capital facilities other than those financed by Propriety
Funds and Trust Funds.
Capital Projects: Projects that purchase or construct capital assets. Typically a capital project
encompasses a purchase of land and/or the construction of a building or facility.
Cash Management: Tracking and forecasting cash flow, and working with investment
personnel to develop an investment plan. Maintaining cash accounts and controlling their
disposition. Coordinating and controlling bank accounts.
Community Development Block Grant: Federal Entitlement Grant Program administered by
the U.S. Department of Housing and Urban Development, 100% grant requires no matching.
Debt: An obligation resulting from the borrowing of money or from the purchase of goods and
services. Debt of governmental units includes bonds, time warrants, notes, and floating debt.
Debit Limit: The maximum amount of debt which an issuer of municipal securities is permitted
constitutional, statutory or by charter provisions. The limitation is usually a percentage of
assessed valuation and may be fixed upon either gross or net debt.
Debt Ratio: Comparative statistics showing the relationship between the issuer’s outstanding
debt and such factors as its tax base, income or population. Such ratios are often used in the
process of determining credit quality of an issue, especially in the case of general obligation
bonds.
Debt Service: The amount of money necessary to pay interest on an outstanding debt.
Delinquent Taxes: Taxes remaining unpaid on and after the date on which a penalty for
nonpayment is attached.
Department: The Department is the primary unit in City operations. Each is managed by a
Department Director. Departments are generally composed of divisions which share a common
purpose or which perform similar duties.
Depreciation: 1) Expiration of the service life of capital assets attributable to the wear and
tear, deterioration, action of the physical elements, inadequacy or obsolescence. 2) That
portion of the cost of a capital asset that is charged as an expense during a particular period.
Enterprise Funds: Enterprise Funds account for operations that are financed and operated in a
manner similar to private enterprises, were the intent of the City is that the costs of providing
goods and services to the general public on a continuing basis be financed or recovered
primarily through user charges; or where the City has decided that periodic determination of
458
net income is appropriate for accountability purposes. The City of Jefferson uses Enterprise
Funds to account for wastewater, airport, parking, and transit operations.
Expenditures: Where accounts are kept on the accrual or modified accrual basis of accounting,
the cost of goods received or services rendered whether cash payments have been made or
not. When accounts are kept on a cash basis, expenditures are recognized only when the cash
payments for the above are made.
Fiscal Year: A 12‐month period of time to which the annual budget applies and at the end of
which a governmental unit determines its financial position and the results of its operations.
The City of Jefferson has a fiscal year of November 1st through the following October 31st.
Full Disclosure: Providing accurate and complete information material to a bond issue, which a
potential investor would be likely to consider important in deciding whether to invest. Material
facts that enable the investor to evaluate the credit quality of an issue.
Full Faith and Credit: A pledge of the general taxing power for the payment of debt obligation.
Bonds carrying such pledges are usually referred to as general obligation bonds or full faith and
credit bonds.
Full Time Equivalents (FTE): Equal to one person based on a 2080 hours a year.
Fund: An independent fiscal accounting entity with a self‐balancing set of accounts recording
cash and/or other resources together with all related liabilities, obligations, reserves, and
equities which are segregated for the purpose of carrying on specific activities or attaining
certain objectives.
Fund Balance: An accumulated excess of revenues over expenditures. Any amount left over
after expenditures are subtracted from resources is then added to the beginning fund balance
each year.
General Fund: The largest governmental fund, the General Fund accounts for most of the
financial resources of the general government. General Fund revenues include property taxes,
licenses and permits, local taxes, service charges, and other types of revenue. The General
Fund usually includes most of the basic operating services, such as fire and police protection,
finance, planning and protective services, public works, and general administration.
General Accepted Accounting Principles (GAAP): GAAP is a way of reporting financial data.
General Obligation Bonds: Bonds which are secured by the full faith and credit of the issuer.
General Obligation bonds issued by local units of government are secured by a pledge of the
issuer’s ad valorem taxing power.
459
Goal: A statement of broad direction, purpose or intent based on the needs of the community.
A goal is general and timeless.
Governmental Funds: Governmental Funds are used to account for government activities
focusing on near‐term inflows and outflows of spendable resources, as well as on balances of
spendable resources available at the end of the City’s fiscal year.
Grant: A contribution of assets (usually cash) by one governmental unit or other organization
to another. Typically, their contributions are made to local governments from state and federal
governments and made for specified purposes.
Industrial Revenue Bonds: Bonds issued to provide financial assistance to private‐sector
entities for the acquisition and construction of industrial and commercial facilities deemed to
be in the public interest. The bonds are secured by the property financed and are payable solely
from payments received on the underlying financing agreement. Upon repayment of the
bonds, ownership of the acquired facilities transfers to the private‐sector entity served by the
bond issuance.
Information Technology Services: Information Technology Services is an internal service
department that provides computer and telecommunications needs to the other City
Departments.
Internal Control: A plan of organization for purchasing, accounting, and other financial
activities which, among other things, provides for separation of duties, proper authorization
from responsible officials in processing of a transaction and the arrangement of records and
procedures to facilitate effective control.
Internal Service Fund: Internal Service Funds account for the self‐insurance workers
compensation funds.
Inventory: Maintaining custody and records of supplies held in stock for future consumption.
Legal Debt Margin: The amount of additional debt the City may legally issue.
Levy: (verb) To impose taxes, special assessments, or service charges for the support of
government activities. (noun) The total amount of taxes, special assessments or service
charges imposed by a governmental unit.
Modified Accrual Basis: The basis of accounting under which expenditures other than accrued
interest on general long‐term debt are recorded at the time liabilities are incurred and
revenues are recorded when received in cash and/or available revenues which should be
accrued to reflect properly the taxes levied and revenue earned.
460
Objective: Something to be accomplished in a specific, well defined, and measurable terms,
and that is achievable within a specific time frame.
Other Non‐Operating Expenses: Expenses that are not directly related to the fund’s primary
service activities.
Other Non‐Operating Revenue: Revenues that are not directly related to the fund’s primary
service activities.
Outstanding: In general as used with respect to the principal of an issue, remaining unpaid.
Payroll: Generating employee paychecks, deducting and transmitting taxes and other
payments, administering insurance and other benefits, and generating required reports.
Principal (in relation to bond issuance): The face amount or par value of a security payable on
the maturity date.
Proprietary Funds: Proprietary Funds are business‐like funds. The City maintains two different
types of Proprietary Funds: Enterprise Funds and Internal Service Funds.
Purchasing: Determining source and price of goods and services requisitioned by operating
departments; authorizing and monitoring purchases.
Revenue Bond: A bond whose principal and interest are payable exclusively from earnings of
an Enterprise Fund.
Revenue Estimate: A formal estimate of how much revenue will be earned from a specific
revenue source for some future period, usually a future fiscal year.
Special Revenue Funds: Special Revenue Funds are used to account for specific revenues that
are legally restricted to expenditures for particular purposes. The City of Jefferson uses Special
Revenue Funds to account for the Department of Parks, Recreation, and Forestry Park Fund, JC
Veteran’s Plaza Trust Fund, Police Training Fund, Lodging Tax Fund, City Hall Trust Fund, USS
Jefferson City Submarine Trust, and Woodland Cemetery.
Tax or Taxes: Compulsory charges levied by a governmental unit for the purpose of raising
revenue. Tax revenues are used to pay for services or improvements provided for the general
public benefit.
Tax Rate: The amount of tax stated in terms of a unit of the tax base.
Transfer: Legally authorized transfers from a fund receiving revenue to the fund through which
the resources are to be expended.
461
User Charges or Fees: The payment of a charge or fee for direct receipt of a service.
Utility Billing: Determining amount of sewer bills; sending bills to customers, depositing and
posting receipts, collect overdue amounts.
ACRONYMS
CDBG: Community Development Block Grant
CID: Community Improvement Districts
CIP: Capital Improvement Tax Fund
FTE: Full Time Equivalents
GAAP: General Accepted Accounting Principles
TIF: Tax Increment Financing
462
Statistic
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463
Demographics
Median Household Income, 2009‐2013 $46,819
Per Capita Income in past 12 months (2013 dollars), 2009‐2013 $25,699
Households, 2009‐2013 17,064
Housing ‐ Median Value, 2009‐2013 $136,400
Source: U.S. Census Bureau
2013 Household Income
Income
Total
%
Number of
Households
Less than $15,000 13.09% 2,314
$15,000 ‐ $34,999 21.52% 3,803
$35,000 ‐ $74,999 33.90% 5,991
$75,000 ‐ $149,000 26.12% 4,616
Above $150,000 5.38% 950
100% 17,674
Source: Jefferson City Chamber of Commerce
Population Composition By Age
%
Under Age 4 6.30%
Age 5 ‐ 19 17.80%
Age 20 ‐ 39 28.50%
Age 40 ‐ 64 33.20%
Age 65 and over 14.20%
100%
White 78.90%
Minority 21.10%
100.00%
Source: Jefferson City Chamber of Commerce
464
Composition By Age and Education
%
High School Graduate or Higher Age 25+ 30.30%
Bachelors Degree or Higher Age 25+ 31.30%
Source: Jefferson City Chamber of Commerce
Population Estimate (as of July 1) Projected Projected
2010* 2011* 2012* 2013* 2014 2015
43,161 43,317 43,245 43,330 43,540 43,590
*U.S. Census Bureau ‐ Annual Estimates of the Resident Population: April 1, 2010 to July 1, 2013
Historical School Enrollment Breakdown
2007 2008 2009 2010 2012 2013
7,525 7,462 7,597 7,698 8,017 8,163
Source: Missouri Department of Elementary and Secondary Education (MODESE)
Historical Unemployment Rate Breakdown
2007 2008 2009 2010 2012 2013
3.9% 4.5% 6.7% 6.6% 5.1% 4.8%
Source: Missouri Department of Economic Development (MERIC)
465
PRINCIPAL EMPLOYERS
Current Year and Nine Years Ago
Employer Employees
2014
Rank
%
of Total Employees
2005 (1)
Rank
%
of Total
State of Missouri 14,466 1 28.30% 16,373 1 31.20%
Scholastic, Inc. 2,182 2 4.30% 1,800 2 3.40%
Capital Region Medical Center 1,430 3 2.80% 1,358 3 2.60%
Jefferson City Public Schools 1,337 4 2.60% 1,106 5 2.10%
St. Mary's Health Center 1,022 5 2.00% 1,203 4 2.30%
Walmart Supercenter(2) 955 6 1.90% 515 10 1.00%
Central Bank 862 7 1.70% 704 7 1.30%
ABB Power T & D Company 680 8 1.30% 786 6 1.50%
Jefferson City Medical Group 583 9 1.10% 559 9 1.10%
Lincoln University (2) 500 10 1.00%
RR Donnelley* 0 694 8 1.30%
Totals 24,017 25,098
Source: Jefferson City Chamber of Commerce/Missouri Department of Economic Development
(1) 2005 is the earliest year data is available.
(2) Lincoln University did not rank as a top ten employer for 2005
* RR Donnelley was no longer operating the Jefferson City plant in 2014
PRINCIPAL PROPERTY TAX PAYERS
Taxpayer
2013
Rank
Assessed
Value
Conopco/Cheesebrough/Unilever 1 $9,691,652
Wal‐Mart Real Estate Business 2 9,573,789
R.R. Donnelley 3 8,564,075
Missouri American Water 4 7,096,961
Scholastic 5 6,567,301
Atrium Finance 6 5,820,450
Central Missouri Realty 7 5,505,180
Capital Mall Inc/GGP Limited Partnership 8 5,136,000
Jefferson City Medical Center 9 4,992,740
MBI Wildwood Crossing LLC 10 4,640,000
Totals $67,588,148
Note: Tax assessment for 2012 relates to the City’s fiscal year 2013
Source: Cole County Collector of Revenue
466
INDUSTRY EMPLOYMENT (2013)
Industry Employees
Construction 3,524
Manufacturing 5,483
Trade, Transportation, and Utilities 13,296
Information 1,016
Finance Activities 2,248
Professional and Business Services 5,503
Education and Health 8,044
Leisure and Hospitality 4,930
Other Services 1,777
Government 25,806
Total 71,627
Source: Jefferson City Chamber of Commerce
Geographic Area
Total
Population Rank
State of Missouri 5,988,927
.Kansas City city 459,787 1
.St. Louis city 319,294 2
.Springfield city 159,498 3
.Independence city 116,830 4
.Columbia city 108,500 5
.Lee's Summit city 91,364 6
.O'Fallon city 79,329 7
.St. Joseph city 76,780 8
.St. Charles city 65,794 9
.Blue Springs city 52,575 10
.St. Peters city 52,575 11
.Florissant city 52,158 12
.Joplin city 50,150 13
.Chesterfield city 47,484 14
.Jefferson City city 43,079 15
.Cape Girardeau city 37,941 16
.Wildwood city 35,517 17
.University City city 35,371 18
Source: 2010 Census
467
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8