HomeMy Public PortalAboutFY2017City of Jefferson
Missouri
Adopted Annual City Budget
For the fiscal year ended October 31, 2017
CITY OF JEFFERSON, MISSOURI
ADOPTED ANNUAL CITY BUDGET
FISCAL YEAR ENDED OCTOBER 31, 2017
TABLE OF CONTENTS Page
SECTION 1: INTRODUCTION 5
History of the City of Jefferson 6
Mayor and City Council 8
City Organizational Chart 9
Budget Calendar 10
SECTION 2: ADMINISTRATIVE SUMMARY 11
Mayor’s Budget Message 12
Distinguished Budget Presentation Award 25
Strategic Plan 26
SECTION 3: BUDGET OVERVIEW 37
Fund Structure 38
Changes in Fund Balances 40
Combined Revenues by Type 42
Review of Funds 43
City Wide Full Time Equivalents (FTEs) 44
Budget Ordinance 53
Organizational Policies and Procedures 54
SECTION 4: REVENUE PROJECTIONS 63
Overview 64
General Fund Revenues 65
Department of Parks, Recreation, and Forestry Fund Revenues 69
Airport Division Fund Revenues 73
Parking Division Fund Revenues 77
Transit Division Fund Revenues 79
Wastewater Division Fund Revenues 83
SECTION 5: GENERAL FUND OVERVIEW 85
Overview 86
General Fund Revenue and Expenditure Summary 87
Revenues by Source 88
Expenditures by Department 90
Expenditures by Type 92
Full Time Equivalents (FTEs) by Department 93
Five Year Model 94
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TABLE OF CONTENTS‐(Continued) Page
SECTION 6: GENERAL FUND DEPARTMENT BUDGETS 96
Mayor and City Council 97
Office of City Clerk 100
Office of City Administrator 104
Office of City Counselor 108
Municipal Court 113
Human Resources Department 116
Finance Department 119
Non‐Departmental 123
Information Technology Services Department 125
Police Department Overview 129
General Division 136
School Resource Officer Division 137
M.U.S.T.A.N.G. Division 138
Animal Control Division 139
9‐1‐1 Division 141
Fire Department 143
Fire Museum 148
Department of Planning & Protective Services Overview 149
Administration 151
Planning 154
Metropolitan Planning Organization (MPO) 158
Redevelopment & Grants 162
Entitlement Grant 166
Environmental Health Services 169
Property Maintenance/Code Enforcement 173
Building Inspection and Regulation 177
Department of Public Works Overview 181
Administration 183
Central Maintenance 186
Engineering 189
Street 192
Transfers and Subsidies 195
SECTION 7: ENTERPRISE FUND BUDGETS 196
Airport Division Fund Overview 197
Airport Division Fund Balance Schedule 202
Parking Division Fund Overview 204
Parking Division Fund Balance Schedule 209
Transit Division Fund Overview 211
Transit Division Fund Balance Schedule 216
Wastewater Division Fund Overview 218
Wastewater Division Fund Balance Schedule 224
SECTION 8: CAPITAL IMPROVEMENT TAX FUNDS 226
SECTION 9: SPECIAL REVENUE FUND BUDGETS 235
Department of Parks, Recreation and Forestry Overview 236
Administration 242
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TABLE OF CONTENTS‐(Continued) Page
Ice Arena 245
Golf Course 248
Memorial Pool 251
Ellis Porter Pool 254
Parks Maintenance 257
Recreation Programs 260
Multipurpose Building 263
Transfers and Subsidies 265
Capital Projects 266
Department of Parks, Recreation, and Forestry Fund Balance Schedule 267
JC Veterans Plaza Trust Fund 268
Police Training Fund 270
Lodging Tax Fund 271
City Hall Art Trust Fund 272
USS Jefferson City Submarine Fund 273
Woodland Cemetery Trust Fund 275
SECTION 10: INTERNAL SERVICE FUNDS 276
Worker’s Compensation Trust 277
Self‐Funded Health Insurance Fund 279
SECTION 11: TAX INCREMENT FINANCING (TIF) FUND 280
SECTION 12: DEBT SERVICE 284
Computation of Legal Debt Margin 285
Summary of Outstanding Debt 286
Debt Repayment Schedule 287
Pledged Revenue Coverage 288
APPENDIX 289
Statistical/Supplemental Information
Quick Facts 290
Demographics & Household Income 291
Population Facts 292
School Enrollment & Unemployment Rate 293
Principal Employers & Principal Property Tax Payers 294
Industry Employment & Geographic Area 295
Glossary 296
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SECTION 1: Introduction
5
History of the City of Jefferson
The City of Jefferson is the capital of Missouri and the county seat of Cole County. Located on the banks of the
Missouri River in the center of the State, the City of Jefferson is the hub of state government which is the
City’s largest employer and its major industry.
The City was established by an act of the U.S. Congress on December 31, 1821 and was originally laid out by
Daniel M. Boone, son of the famous pioneer and Major Elias Bancroft. The City of Jefferson has the distinction
of being located on land donated by the federal government for establishment of a state capital city. Many of
the original settlers came from Virginia in the vicinity of Monticello, the home of Thomas Jefferson, and were,
in fact, friends of the former President. The City of Jefferson, named in Jefferson’s honor, was incorporated in
1825, four years after its founding. The City of Jefferson operates under the Constitution and laws of Missouri,
and a City Charter adopted in 1986.
The City’s earliest development was along the Missouri River, where boats could deliver people and goods. As
the town grew, the development of buildings expanded up the hill overlooking the river. Lincoln University
was founded soon after the Civil War. For nearly a century and a half, Lincoln University has been the City’s
most prominent institution of higher learning. From the time of the University’s inception to the last day of
segregation, the University was Missouri’s public college for African Americans. Now open to people of all
races, with the historic buildings and modern facilities, the University enriches the City in a multitude of ways.
Affluent and fashionable neighborhoods have evolved over the years throughout the City.
6
High Street looking East – 1920’s High Street looking West –1948
High Street looking East – 2013
7
City of Jefferson’s Mayor and City Council
The City is governed by a Mayor elected for a four‐year term and ten Council members elected for overlapping
two year terms from five wards. The Mayor, as the Chief Executive Officer of the City, presides over City
Council meetings voting only in the case of ties, but retaining veto power over City Council enactments.
Honorable Carrie Tergin, Mayor
Ward 1 Rick Prather and Jim Branch
Ward 2 J. Rick Mihalevich and Laura Ward
Ward 3 Ken Hussey and Erin Wiseman
Ward 4 Glen Costales and Carlos Graham
Ward 5 Larry Henry and Mark Schreiber
Back Row (left to right) Larry Henry, J. Rick Mihalevich, Erin Wiseman, Mark Schreiber, Laura Ward, Glen Costales
Front Row (left to right) Rick Prather, Carlos Graham, Mayor Carrie Tergin, Ken Hussey, Jim Branch
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Administration Engineering Streets Central Maintenance Airport Parking Transit WastewaterAdministrationIce Arena Golf Course Pools (2)Maintenace Recreation
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April 22, 2016
April 29, 2016
May 5, 2016
May 23, 2016
May 24, 2016
May 25, 2016
May 26, 2016
May 31, 2016
June 1, 2016
June 6, 2016
June 13, 2016 Overall Budget Discussions between Finance Director and City Administrator
June 20 thru June 23, 2016 Finance Department prepares City Administrator's budget for presentation to the Mayor
June 21, 2016 City Administrator shares budget with Department Directors
June 14 thru July 11, 2016 Department Directors prepare performance measure information
June 24 thru July 12, 2016
July 12 thru July 21, 2016 Finance Department prepares the Mayor's budget for presentation to the City Council
July 25, 2016
August 1, 2016 City Council Meeting ‐ Budget Bill and Property Tax Bill introduced
August 4, 2016
August 8, 2016
August 11, 2016
August 15, 2016 City Council Meeting ‐ Public Hearings on Budget, Property Tax and Gross Receipts Utility Tax
August 18, 2016
September 6, 2016 City Council Meeting ‐ Council makes further amendments; Council passes budget as amended
FY2016‐2017 Budget Work Calendar
City Administrator Meetings with Departments
Budget Work Continues
Departments Meet with Budget Committee and City Council
Mayor reviews City Administrator's budget and meets with City Administrator to develop the Mayor's budget
Public Works ‐ Street Department, Central Maintenance, Airport, Parking, and Transit
Police
Public Works ‐ Administration, Engineering, and Wastewater; Finance, and Non‐Departmental
Department of Parks, Recreation and Forestry
Information Technology Services, remaining Special Revenue Funds, Sales Tax F, Workers Comp Fund, Self‐
Funded Health Insurance Fund, TIF Redevelopment Fund
Fire, Fire Museum, City Counselor, Municipal Court, Human Resources, Mayor/Council, City Clerk, and City
Administrator
Planning and Protective Services
Department Directors submit budget working document and pink sheet summaries to Finance
Finance submits compiled budget working documents and pink sheet summaries to City Administrator
Revenue discussion between Finance Director and City Administrator
Budget Committee Meeting ‐ Finance Director presents Budget Highlights and the Five‐Year Financial Plan to the
Budget Committee
Budget Committee Meeting ‐ Committee discussion on budget; Motion passes to move Budget as amended to
full Council
Budget Committee Meeting ‐ Mayor presents budget to Budget Committee; Budget Committee discusses
revenues
Budget Committee Meeting ‐ Planning and Protective Services makes presentation to Budget Committee; Public
Works including Airport, Parking, Transit, and Wastewater makes presentation to Budget Committee;
Department of Parks and Recreation makes presentation to Budget Committee; Finance Director makes
presentations on Sales Tax Funds, Workers Compensation Fund, Self‐Funded Health Insurance Fund; and the
remaining Special Revenue Funds
Budget Committee Meeting ‐ Committee discussion on budget
10
SECTION 2: Administrative Summary
11
City of Jefferson
320 East McCarty Mayor Carrie Tergin
Jefferson City, MO 65101
www.jeffcitymo.org
November 14, 2016
City Council:
I am pleased to present the official document for the Annual Operating Budget for The City of Jefferson for
Fiscal Year 2017. The FY17 budget was passed by City Council on September 6, 2016 and will become effective
November 1, 2016. This balanced budget of $60,787,209 conforms to all applicable guidelines, laws, and
regulations and represents the ingenuity and hard work of many employees. As such, this budget
communicates the City Council’s ideas on how to allocate the resources to best serve the residents and
businesses of the City of Jefferson.
The table below compares the FY16 and the FY17 Adopted Budget revenues:
Category Amount Percent
Revenues:
Sales & Use Taxes $ 19,913,676 $ 18,723,365 $ (1,190,311) ‐5.98%
Intergovernmental Taxes 2,175,000 2,220,000 45,000 2.07%
Other Taxes 120,000 116,000 (4,000) ‐3.33%
Lodging Tax 1,100,000 1,100,000 ‐ 0.00%
Franchise & Utility Tax 7,557,241 7,500,000 (57,241) ‐0.76%
Property Taxes 5,249,399 5,274,699 25,300 0.48%
Intergovernmental 1,840,681 1,942,389 101,708 5.53%
Charges for Services 16,353,929 17,648,993 1,295,064 7.92%
Fees Licenses & Permits 740,106 739,400 (706) ‐0.10%
Fines & Forfeitures 1,111,300 1,134,100 22,800 2.05%
Contributions Donations 75,000 302,250 227,250 303.00%
Other Operating Revenues 202,010 248,642 46,632 23.08%
Interest Income 1,205,918 1,318,050 112,132 9.30%
Other Non‐Operating Revenue 191,160 186,160 (5,000) ‐2.62%
Transfers In 1,457,931 1,335,025 (122,906) ‐8.43%
Carry Over Surplus 9,180,051 998,136 (8,181,915) ‐89.13%
TOTAL $ 68,473,401 $ 60,787,209 $ (7,686,193)
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
All Funds Total Revenue
FY16
Adopted
Budget
FY17
Adopted
Budget
Net Change*
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The comparison of the revenues budgeted for FY16 and FY17 shows there is a significant difference between
the two budget years. The largest difference occurs in the Carry Over Surplus revenue category. This is due to
a $10,000,000 Public Works Wastewater Division Fund sewer revenue bond issuance that was included in the
FY16 budget. The second largest difference occurred in the Charges for Services category. This is largely due
to the sewer rate increases effective June 1, 2016 and June 1, 2017. The third largest difference occurred in
the Sales & Use Tax revenue category. This decrease reflects the fact that the seventh iteration of the Capital
Improvement Tax that was approved by voters on the August 2, 2016 ballot and that will be in effect from
April 1, 2017 and sunset on March 31, 2022, was not included in the FY17 adopted budget. Due to the short
timeframe between the approval of the ballot measure and the adoption of the budget, there was not
sufficient time for staff discussion to determine the timing of necessary funding requirements for approved
projects. Staff is estimating a $5,000,000 per year in sales tax receipts and once the timing of funding
requirements has been determined and FY17 begins, a budget amendment will be presented for Council
Approval.
The table below compares the FY16 and the FY17 Adopted Budget expenditures:
Category Amount Percent
Expenses:
Personnel Services $ 31,177,148 $ 32,521,401 $ 1,344,253 4.31%
Materials & Supplies 2,971,171 2,953,691 (17,480) ‐0.59%
Contractural Services 4,863,040 5,050,918 187,878 3.86%
Utilities 2,156,465 2,249,758 93,293 4.33%
Repairs & Maintenance 3,044,983 3,192,360 147,377 4.84%
Other Operating Expenses 129,500 136,500 7,000 5.41%
Capital Purchases 1,635,509 1,527,914 (107,595) ‐6.58%
Capital Projects 14,353,779 3,998,035 (10,355,744) ‐72.15%
Transfers Out 2,535,931 3,013,025 477,094 18.81%
Debt Service 5,605,875 6,143,607 537,732 9.59%
TOTAL $ 68,473,401 $ 60,787,209 $ (7,686,192)
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
All Funds Total Expenditures
FY16
Adopted
Budget
FY17
Adopted
Budget
Net Change*
A comparison of the expenditures budgeted for FY16 and FY17 shows there is a significant difference between
the two budget years. The expenditure category that contributed most significantly to this decrease is the
Capital Projects expenditure category. This is due to the fact that the FY16 budget included capital projects
budgeted for the Public Works Wastewater Division Fund that utilized revenue received from a $10,000,000
sewer revenue bond issuance.
FY17 FISCAL PRIORITIES
While preparing the FY17 budget, numerous fiscal priorities were addressed that included increasing capital
expenditures for aged and/or deferred maintenance for buildings, vehicles, and equipment; including a
$575,000 placeholder to be used to assist with implementing the findings of a Compensation and Classification
Study that the City of Jefferson is currently undergoing; employee health insurance premiums; staff
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wage/salary adjustments; on‐going training and education needs for our public safety employees; and
economic development opportunities/incentives.
ECONOMIC OUTLOOK
The FY17 revenue budget shows a decrease over the FY16 figures. Sales tax dollars make up the majority of
this decrease and reflect the fact that the seventh iteration of the Capital Improvement Tax that was approved
by voters on the August 2, 2016 ballot and that will be in effect from April 1, 2017 and sunset on March 31,
2022, was not included in the FY17 adopted budget. Due to the short timeframe between the approval of the
ballot measure and the adoption of the budget, there was not sufficient time for staff discussion to determine
the timing of necessary funding requirements for approved projects. Staff is estimating a $5,000,000 per year
in sales tax receipts and once the timing of funding requirements has been determined and FY17 begins, a
budget amendment will be presented for Council Approval. Once this budget amendment is approved the
overall trend will be positive.
Additionally, there are some new businesses opening (e.g., IHOP, Smoothie King, Theo’s Restaurant, Pita
Pocket, and Edge Express Convenience Store) which may contribute to this positive overall revenue trend.
KEY BUDGET DECISIONS AND PROCESSES
While developing the FY17 budget, revenues were projected to conservatively increase from FY16, with the
exception of the new sales tax iteration mentioned earlier not being included in the FY17 budget. The FY17
budget will allow the City to continue providing high level services for the residents of the City of Jefferson.
The City prepared the Five‐Year Forecast for its General Fund, which provides long‐range fiscal and service
level planning. The General Fund major revenue sources of Sales & Use Taxes, Franchise & Utility Tax, and
Property Taxes have remained constant over the years.
The City’s goals were developed to enhance the quality of life of the residents of the City, support and
stimulate the City’s economy, ensure financial stability of the City, prepare for the fiscal impacts of the
physical growth of the City, promote the well‐being for the residents of the City, meet infrastructure demands,
and retain high performing employees. The budget process supports each of these goals.
With the City’s revenues remaining fairly constant the City Council was challenged with the FY17 budget
development.
The City Council addressed the City’s vehicle and equipment needs by including $847,639 in the FY17 budget.
This helps to ensure the safety of the City’s residents and visitors since a large number of the authorzied
vehicles were public safety vehicles. The City Council also budgeted $300,000 as a reserve for facility needs
that can be reappropriated if it remains unused during the year. This helped support the City’s goal to
increase opportunities for existing infrastructure funding while continuing to meet current infrastructure
demands.
The City Council approved a 2% across the board salary/wage adjustment for all full‐time employees and all
part‐time with benefits employees as part of the FY17 budget. The City Council expressed a commitment to
work towards addressing any issues that come up as part of the Compensation and Classification Study that
the City is currently undergoing, and to show their committement included approximately $575,000 as a
placeholder to implement potential findings once the study is complete. The FY17 adopted budget also
14
includes funding that continues to provide training and professional development of employees, especially
those in public safety.
Personnel additions include a Police Information Manager and a Police Officer I in the Police Department, two
entry level Firefighters in the Fire Department, an Administrative Technician in the Department of Planning
and Protective Services‐Redevelopement and Grants, a Part‐time Plan Reviewer in the Department of Planning
and Protective Services‐Building and Inspection, a Civil Engineer II in the Department of Public Works‐
Engineering, two Steet Workers in the Department of Public Works‐Streets, and a Part‐time Building Service
Worker in the Department of Finance.
Despite the revenues remaining constant over the years and the City’s efforts to address the fiscal challenges,
the City fully expects to maintain a sound financial condition in FY17 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 are Sales
& Use Taxes, derived from the City’s one percent General Fund sales tax as well as Franchise &Utility Taxes
and Property Taxes. These 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 highly dependent upon weather and rates.
Sales & Use Taxes
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 is allocated to the City’s General Fund, one half of
the remaining one percent is allocated to the City’s Capital Improvement Tax (CIT) Fund, and 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 to the City each
month. The amount collected varies due to fluctuations in consumer sales and the fact that some businesses
make quarterly contributions.
The financial trend for the sales tax revenue is shown below. From FY09 to FY15, there was an overall increase
in sales tax receipts; however, there was a three year period when there was a slight decline in sales tax
revenue. FY14 rebounded with a 4.6% increase and FY15 ended with a 7.47% increase in sales tax receipts. In
considering an estimated sales tax amount for FY16, the City Council chose to be conservative. The receipts
for FY16 are expected to exceed the adopted budget. Because of this, when adopting the budget for FY17
Council chose to base their projections on a three year average increase applied to the anticipated prior year
receipts. Each year thereafter, a 2.10% increase is projected.
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Franchise & Utility Tax
The City levies a Gross Receipts Utility Tax (GRUT) 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 GRUT 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 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 15th day of each
calendar month following the last day of each month. Along with the GRUT for energy and telecom providers,
the City is also authorized to assess a franchise fee on services provided by cable companies within the City.
In FY16 the City Council approved an increase from 5.65% to 6% in the GRUT for electric and natural gas
services provided to the residents of the City. The FY17 budget remains at 6%. The City’s GRUT, previously
approved by voters, is capped at 7%. Any increase up to 7% does not require another public vote. The GRUT
rate had been 5.65% since 1982.
Revenue from the GRUT is currently estimated based on the City’s historical remittance experience. Revenues
from the GRUT, especially electric and gas companies, are dependent on weather conditions. The GRUT taxes
are also greatly impacted by rulings by the Missouri Public Service Commission.
The financial revenue trend for the GRUT is shown below. Overall, growth 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.
Future projected franchise & utility tax is estimated to increase by 2.10% each year.
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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.
The assessed value for property located in the City as of January 1, 2015 upon which the FY16 budget was
based, amounted to $856,776,703. The City's property tax levies per $100 of assessed valuation for the year
ended October 31, 2015 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, 2016.
The financial trend for property taxes is shown below. Overall, receipts have been fairly consistent since FY11.
Future projected property taxes are estimated to increase by 2.10% each year.
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Over the last ten years, the property tax rates have been set as shown below:
FY04 – FY05 Receipts, Based on Calendar Year 2003 – 2004 Assessment Respectively 0.7373
FY06 Receipts, Based on Calendar Year 2005 Assessment 0.5760
FY07 Receipts, Based on Calendar Year 2006 Assessment 0.5560
FY08 Receipts, Based on Calendar Year 2007 Assessment 0.5553
FY09 Receipts, Based on Calendar Year 2008 Assessment 0.6353
FY10 – FY16 Receipts, Based on Calendar Year 2009 – 2015 Assessment Respectively 0.5561
WASTEWATER DIVISION FUND
Revenue Assumptions
All residential, commercial, industrial and governmental establishments are charged for wastewater service in
accordance with City Code. The wastewater service consists of a monthly fixed minimum charge plus a charge
based upon the cubic feet of water used per month.
Charges for Services
The monthly wastewater fixed rate increased from $10.14 to $10.72 effective June 1, 2016 and will increase
from $10.72 to $11.33 effective June 1, 2017. The wastewater charge based on water usage will increase from
$3.04 to $3.22 per 100 CU. FT. effective June 1, 2016 and will increase from $3.22 to $3.42 per 100 CU. FT.
effective June 1, 2017. The financial revenue trend for the charges for services is shown below. Future
projected total revenue for wastewater services are estimated to increase by 3% each year.
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CAPITAL IMPROVEMENT TAX (CIT) FUND
Revenue Assumptions
The City imposes a total sales tax of two percent on all taxable 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 Capital Improvement Tax (CIT) Fund.
The remaining one half of one percent is allocated to the Department of Parks, Recreation, and Forestry Park
Fund. The CIT Fund accounts for the acquisition and construction of major capital facilities. 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.
Sales & Use Taxes
Every five years the Capital Improvement Tax (CIT) sunsets and requires a new vote of the citizens in order to
continue. The current sales tax sunsets on March 31, 2017. The seventh iteration of the Capital Improvement
Tax was on the August 2, 2016 ballot for voter approval. It received a majority vote of the Jefferson City
voters and will be in effect from April 1, 2017 and sunset on March 31, 2022. Staff is estimating a $5,000,000
per year in sales tax receipts. This new sales tax was not included in the FY17 adopted budget. Due to the
short timeframe between the approval of the ballot measure and the adoption of the budget, there was not
sufficient time for staff discussion to determine the timing of necessary funding requirements for approved
projects. Once the timing of funding requirements has been determined and once FY17 begins, a budget
amendment will be presented for Council Approval. For the financial trend below, the information is
presented as if the budget amendment had already been approved.
The historical revenue trend for the half cent sales tax for the CIT Fund is shown below. Overall, receipts have
consistently increased since FY09. Future projected Capital Improvement Tax revenue trends have
conservatively been projected at $5,000,000 per year for the seventh iteration.
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PARKS, RECREATION AND FORESTRY 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 Department of Parks, Recreation, and
Forestry Park Fund. The remaining one half of one percent is allocated to the Capital Improvement Tax Fund.
Revenues for the Parks 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 Parks Fund is shown below:
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Expenditure Summary and Assumptions
Staff has, and continues to, review savings, mostly impacting the General Fund. Some of the costs are one‐
time cost‐savings, others are recurring cost savings. Some of the cost‐savings initiatives
considered/implemented include the following:
1. Weather related expenses: The City has seen a reduction in year‐to‐date inclement weather/storm‐
related expenses. The City experienced a mild winter which resulted in savings on chemicals for street
clearing as well as fuel savings because snow removal equipment was on the road fewer hours. These
are one time savings.
2. Fuel savings: There was a savings in fuel costs due to the lower overall fuel prices. This is a one time
savings.
3. Transit: Continue to focus on ways to reduce, at least to some degree, the General Fund subsidy to the
Public Works Transit Division.
4. Airport: Continue to focus on ways to reduce, at least to some degree, the General Fund subsidy to the
Public Works Airport Division.
This list is not an all‐inclusive one. The effort to identify operational savings is ongoing.
The City utilizes the same set of expenditure assumptions for all of its funds. Personnel costs are budgeted at
the position level and included a 2% across the board salary/wage adjustment for all full‐time employees and
all part‐time with benefits employees. Contracts and commodities are budgeted at known values. Finally,
capital items are budgeted at projected costs.
NEW PERSONNEL AND PROGRAMS
At the end of FY16, the City of Jefferson had 415 full time positions, which is one more than was adopted in
the original FY16 budget. After the FY16 budget was adopted, the City Council approved the hiring of an
additional Administrative Assistant in the Human Resources department. The City Council approved funding
for 426 full time positions in the FY17 budget.
New Personnel
The City Council approved funding for two new positions: a Police Information Manager and a Police Officer I
in the Police Department, two Entry Level Firefighters in the Fire Department, an Administrative Technician in
Planning and Protective Services‐Redevelopment and Grants, a Part‐time Plan Reviewer in Planning and
Protective Services‐Building and Inspection, a Civil Engineer II in Public Works‐Engineering, two Street Workers
in Public Works‐Street, and a Part‐time Building Service Worker in the Finance Department.
New Programs
No new significant programs were introduced or approved in the FY17 budget. The adopted budget did
include funding to purchase vehicles and address building maintenance needs that had been postponed in
prior budget years in an effort to reduce costs.
CAPITAL IMPROVEMENT EXPENDITURES
The Capital Improvement Tax Funds are used to account for significant non‐routine capital expenditures.
The FY17 budget includes $3,186,500 of Capital Improvement Tax Funds allocated for significant non‐routine
capital expenditures.
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The adopted budget includes $800,000 for street resurfacing. Ongoing street resurfacing will be completed as
identified in the City’s Street Resurfacing Plan.
The Department of Parks, Recreation, and Forestry Park Fund is approved to spend $150,700 on program
specific capital purchases. The Department of Parks, Recreation, and Forestry chose not to budget any capital
projects in the FY17 budget. Due to the fact that the Department is in the process of developing a Master Plan
that will evaluate the entire Parks, Recreation, and Forestry Division, the Department felt it would be best to
wait until the completion of the Master Plan before requesting funds. Once the Master Plan has been
completed they will request a budget amendment for the necessary funds for capital purchases and capital
projects based on the results of the Master Plan.
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 FY17 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 substantial 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 FY17 budget is able to continue current service levels, 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. These maintenance costs will result in major capital expenditures
and will be an on‐going challenge for the City.
The City realizes that in order to provide quality service to the residents of the City and guests, the City will
need to remain competitive in the labor market. The FY17 includes a 2% across the board salary/wage
adjustment for all full‐time employees and all part‐time with benefits employees. The budget also includes a
$575,000 placeholder to be used to assist with implementing the findings of a Compensation and Classification
Study that the City is currently undergoing.
In the General Fund, the City is able to balance current revenues with increasing service demand. However,
the City realizes we need to explore how to grow revenues and effectively reduce operational costs required
to continue supporting the level of services the residents expect. The City works closely with the Jefferson
City Chamber of Commerce on economic development issues, and 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 expect. The City plans to
accomplish this by discussing and determining what level of service the residents want 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.
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FUND HIGHLIGHTS
General Fund
The General Fund is the main operating fund of the City. A slight increase in total General Fund revenues is
budgeted for FY17. Based on the FY17 adopted budget, the projected unrestricted General Fund fund balance
reserve at the end of FY17 is 21.76% of originally adopted General Fund expenditures. This unrestricted fund
balance is above the minimum of 17% adopted by the City Council in the Financial Policy Guidelines. The
adopted Financial Policy Guidelines also state that the reserves shall only be used when approved by formal
City Council action.
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 significantly affect the fund balances for either this fiscal year. The
Airport and Transit Division Funds are both currently subsidized by the General Fund. The City 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 Art Trust, USS Jefferson City Submarine Trust, and Woodland Cemetery Trust Funds, are immaterial in
dollar amounts.
For the Department of Parks, Recreation and Forestry Park Fund, revenue for the prior 3‐5 year period is
considered when making future revenue projections. Weather conditions, which have a huge impact on
revenue, in addition to participation and attendance trends are also taken into account.
AWARDS AND ACKNOWLEDGEMENTS
The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate
of Achievement for Excellence in Financial Reporting to the City of Jefferson for its comprehensive annual
financial report (CAFR) for the fiscal year ended October 31, 2015. The Certificate of Achievement is a
prestigious national award recognizing conformance with the highest standards for preparation of a state and
local government financial report. In order to be awarded a Certificate of Achievement, the City must publish
an easily readable and efficiently organized CAFR whose contents conform to program standards. The CAFR
must satisfy both generally accepted accounting principles and applicable legal requirements. This is the 20th
year (1996‐2015) that the City of Jefferson has received the award.
The Government Finance Officers Association of the United States and Canada (GFOA) presented an Award for
Outstanding Achievement in Popular Annual Financial Reporting (PAFR) to the City of Jefferson for the fiscal
year ended October 31, 2015. The Award for Outstanding Achievement in Popular Annual Financial Reporting
is a prestigious national award recognizing conformance with the highest standards for preparation of state
and local government popular reports. In order to receive the award, the City had to publish a report whose
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contents conformed to program standards of creativity, presentation, understandability and reader appeal.
This is the 2nd year (2014‐2015) that the City of Jefferson has received the award.
The Government Finance Officers Association of the United States and Canada (GFOA) awarded a
Distinguished Budget Presentation Award to the City of Jefferson for its Fiscal Year 2016 budget. In order to
receive the award, the City had to satisfy nationally recognized guidelines for effective budget presentation.
These guidelines are designed to assess how well an entity’s budget serves as: a policy document, a financial
plan, an operations guide and a communications device. Budget documents must be rated “proficient” in all
four categories to receive the award. This is the 2nd year (2015‐2016) that the City of Jefferson has received
the award.
Let me close by thanking the City Council, the City Administrator, the Department Directors and staff for all of
their hard work on next year’s budget. I am extremely grateful for the continued hard work of City employees
as they strive to provide quality programs and services to the community.
Sincerely,
Carrie Tergin, 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.
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.
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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 is convenient for
those customers.
What We Have Done:
As surveyed, overall satisfaction with the performance received internally between the City’s
departments has been rated “good” or above. This reflects the emphasis the City places on improving
and providing customer satisfaction while contributing to the quality of life for the residents of the
City. The result of these surveys supports the City’s Departments performance measures.
Developed a new City website with the intention of making the website more user friendly, interactive,
and appealing. One of the features available to make the website more user friendly is the “How Do
I?” option on the tool bar. Instead of developing the website based on the City’s organization chart,
the website was developed from the citizen’s perspective by topic of about what the citizen could be
inquiring. The new website also includes a customer satisfaction survey. The survey captures the date
the services were provided, the service provided, the employee and/or department that assisted, and
questions relating to the service provided. Survey results are reviewed and disseminated to the
appropriate Departments Director by the City Administrator’s Administrative Assistant.
The City has approximately 23 citizen staffed boards, commissions, and committees and six “Standing
Committees” of the Council. The boards, commissions, and committees established cover a wide
variety of function areas within the City, including but not limited to, the following: airport, animal
shelter, cultural arts, environmental quality, historic preservation, housing, transit, stormwater quality,
finance, budgeting, and public safety. The personal investment of the volunteers staffing the boards,
commissions, and committees and the City Council members serving on the six “Standing Committees”
benefits all residents of the City giving all residents an avenue to make known their values, priorities,
and expectations.
Added a Lincoln University student liaison to attend City Council meetings. Lincoln University is a vital
part of the community; the addition of this liaison between Lincoln University and the City Council
provides the opportunity for input to the City Council from the University’s student body while
providing an avenue for keeping the student body current with the opportunities the City offers.
What We Are Seeing:
The City’s expectation to contribute to quality of life for the residents and visitors of the City is high in all areas
that are measured, such as knowledge, politeness, and timely response. However, the response to an inquiry a
citizen may receive may not be the response the citizen was expecting or wanted to receive which may affect
how the resident may view the quality of service provided.
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What Do We See In The Future:
The City is going to continue to set the City’s customer satisfaction goals high. Fully engaged employees who
care about the quality of their work will contribute to a rating of “good” or above. Supporting employee
development will promote that each citizen is respected and well‐served.
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.
Support and promote historic preservation.
What We Have Done:
The City promotes events that attract visitors, which is projected to increase hotel gross receipts by
approximately 2.8% from FY15 to FY16.
The City continues to contract with the Jefferson City Chamber of Commerce with the intent to
encourage economic development within the City.
The City issued a series of two Taxable Industrial Development Revenue Bonds with a principal amount
not to exceed $2,234,000 for an Industrial Development project for the benefit of Continental
Commercial Products (CCP), LLC. This was for the purpose of renovating, improving, and equipping an
existing building for manufacturing purposes. This will result in a tax abatement for ten years on real
property and improvements related to the Project. In return, CCP must create and maintain an
additional 30 jobs no later than December 31, 2016.
The City issued a Taxable Industrial Development Revenue Bonds with a principal amount not to
exceed $8,000,000 for an Industrial Development project for the benefit of Modern Litho‐Print Co.
This was for the purpose of acquisition and installation of an offset press and other equipment at the
company’s existing facility located in the City. This will result in a tax abatement for seven years on the
new equipment. In return, Modern Litho‐Print must add 30 jobs in the next three years and a total of
50 jobs within the next five years.
A new hangar was constructed at the Jefferson City Memorial Airport to accommodate larger aircraft.
For the first time, during the annual Jefferson City Salute to America event over the 4th of July, a
concert was held inside the walls of the historic Missouri State Penitentiary. Nationally known,
Grammy‐winning country singer Travis Tritt headlined an Outlaw Country Concert with an “outlaw”
theme to fit the prison venue. The concert was a historic first, but hopefully not the last.
Special Olympics Missouri will build a new Training for Life Campus in Jefferson City. It will be the first
facility of its kind in the world built for the sole purpose of improving the lives of people with
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intellectual disabilities. The target date for the $12.5 million facility is 2017, but site development will
be taking place in the coming months. This project was made possible by partnerships with local
businesses, City and County government, and donation of land.
Jefferson City’s Council authorized a contract to begin preliminary design work on the proposed “MSP
Parkway” through the former Missouri State Penitentiary grounds. The proposed “MSP Parkway” is
part of the master plan for redeveloping the former prison grounds, and is seen as a needed step in the
City’s efforts to negotiate a long‐term lease with the state for using the property.
The local unemployment rate for August 2016 was 4.8% which is below the statewide (5.1%) and
national (4.9%) rates.
What We Are Seeing:
The economic outlook for the City is generally positive. Sales tax collections continue to improve. Additionally
some new businesses have opened or will be opening very soon and some existing businesses have expanded
by opening additional locations or expanding in their current location.
What Do We See In The Future:
We want to add new jobs, and prefer jobs that pay living wages. We prefer to support a community where
everyone cannot only live, but thrive.
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 competitive wages, salaries, and benefits in order to attract and retain excellent employees.
Develop a business approach to reduce use of subsidies.
What We Have Done:
With improving economic conditions, as of August 31, 2016 projected revenues for FY16 are expected
to be approximately $1,100,000 over the FY16 budgeted revenue figures. The majority of this increase
is in sales tax revenue which is expected to be approximately $811,000 over the budgeted sales tax
remittances.
The City’s Financial Policies require an unreserved, undesignated General Fund balance at a minimum
of 17% of expenditures as originally adopted for the General Fund budget. The current General Fund
balance reserve estimate for FY16 year end is expected to be above the minimum of 17%. The General
Fund five year forecasting model does not report the fund balance dipping below the established 17%
during the five years included in the forecast.
The Administrative Chargeback calculation is an internal billing to Departments and Divisions that are
supported by user fees. The chargeback has been included in the FY17 budget to charge for services
provided by the General Fund administrative departments in an effort to ensure the Departments and
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Divisions supported by user fees are contributing toward the overall cost of operating the City and to
illustrate what it actually costs to operate each of these Departments and Divisions.
The seventh iteration of the Capital Improvement Tax was on the August 2, 2016 ballot for voter
approval. It received a majority vote of the Jefferson City voters and will be in effect beginning April 1,
2017 and sunset on March 31, 2022. Staff is estimating $5,000,000 per year in sales tax receipts.
What We Are Seeing:
The City of Jefferson’s long history of efficient cost management continues to assure that funds are available
to meet citizen needs. The General Fund spending growth is in line with revenue growth while avoiding
subsidies from the fund balance. The General Fund supports traditional services that citizens expect from
local government, such as police, fire and health protection, street maintenance and basic City administration.
What Do We See In The Future:
Maintaining the trust of the citizens of the City is critical if the City is to stay financially solvent while
continuing to ensure the quality of life of the citizens. Revenues generated through approved ballot issues
and any increased taxes will be spent to keep the promises made to the voters who approved the ballot issues
or residents affected by any increased tax. The City is committed to maintaining a responsible fund balance
for emergencies; stretching and saving tax dollars, whenever possible; supporting City employees and retirees;
and keeping the City’s financial house clean and ethical.
Growth Management
Goal: Plan for growth to ensure there are resources to promote the preservation and development of the
City’s core commercial areas, and a diverse housing stock, including affordable housing, for all income levels
throughout the City. This includes addressing issues associated with infill development, adaptive reuse, and
abandoned/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.
What We Have Done:
Annually the City receives Community Development Block Grant (CDBG) funds targeted to projects that
benefit low‐to‐moderate income individuals and neighborhoods, to address an urgent threat or need,
or to remove slum and blight. An annual open house invites people to provide input by using
interactive maps and posters. The public’s suggestions on how to utilize these federal funds have been
key to developing action plans and projects that address community priorities. The outcome measure,
percent of properties with increased assessed valuation, in the Department of Planning and Protective
Services/Redevelopment and Grants Division, supports this effort.
The City utilizes multiple funding sources to assist low‐to‐moderate income households. CDBG funds
assist low‐to moderate income households with home repairs to correct code deficiencies, due to
emergency conditions, improve energy efficiency and for down payment assistance. In 2016 the City
received a Home Repair Opportunity Grant (HeRO) that allowed for more extensive repairs of two
eligible properties.
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The City supports preservation of the City’s older neighborhoods and districts, through several locally‐
funded incentive programs, including a residential tax reimbursement program, a commercial façade
improvement program, and a rental façade improvement program which promotes rehabilitation of
single family or duplexes constructed prior to 1959 and utilized as rental property. Three properties
were assisted in the first year of the rental façade program. With the program entering its second year,
two more properties will receive assistance.
The City tracks vacant and abandoned buildings, and has reduced the number of buildings meeting the
definition of “abandoned” over the past four years of implementation. Coaching of property owners
and continuous tracking has produced modestly successful results as individual buildings continue to
be sold, rehabilitated, reoccupied or demolished.
Planning staff developed a Bicycle and Pedestrian Plan to promote safety, connectivity and mobility for
pedestrians and bicyclists within the Jefferson City planning area, on behalf of the Capital Area MPO.
The process of updating comprehensive and long range planning documents began in 2016, through
collection of baseline data. The process of updating planning documents, including the City’s
comprehensive plan and the metropolitan transportation plan, will continue through 2017.
What We Are Seeing:
Capital Region Medical Center engaged a planning consultant in 2016 to contribute to the
development of a long term vision and plan for the Historic Southside/Old Munichburg neighborhood.
A study was completed for the East Capitol Avenue area and environs that documented blight and
insanitary conditions contributing to neighborhood decline. The City’s redevelopment agency is now in
the process of updating its plans to address blighting influences that may include strategies and
economic incentives not available outside of the study area.
What Do We See In The Future:
Staff and neighborhood representatives in the East Capitol Avenue and East High Street areas are
collaborating in the development of architectural standards and a zoning plan to support revitalization
efforts.
The City will continue comprehensive and long range plan updates in 2017, including stakeholder
engagement in conversations about future goals and aspirations, scenario planning/analysis and
visioning, with the aid of a planning consultant.
Health, Safety, and Well‐Being
Goal: Create an inclusive, thriving, livable community that promotes health, safety, and well‐being.
Strategic Objectives:
Strive to promote, enhance and maintain a safe environment.
Create an environment that encourages a healthy community.
Increase investment and participation in cultural and recreational activities.
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What We Have Done:
An ad hoc steering committee was appointed by the Mayor and City Council to review building and
related codes. The steering committee is comprised of architects, engineers, and community leaders in
the construction and development industries. The Subcommittees were assigned specific codes to
review, and will make recommendation to the steering committee.
In FY16 staff investigated 1,651 housing and property maintenance code cases. 70% were resolved
voluntarily, with tall weeds and accumulation of brush; accumulation of trash; and abandoned
buildings as the top three complaint types. This effort supports the Department of Planning and
Protective Services Property Maintenance/Code Enforcement goals and objectives.
The City provides an online teaching technology to provide resources for food safety education.
The City provides educational resources for the control of diseases spread through vermin, such as
ticks, mosquitoes, and bed bugs.
The City supports cultural activities by allocating funds in the budget to promote public art and public
events showcasing the arts.
Design and fabrication of a mixed metal art plaque was completed. The plaque is planned for
installation as a panel in the front entry plaza of the John G. Christy Municipal Building. The 60” x 60”
plaque connotes a timeline graphically representing significant influences on the development of
Jefferson City, including the Missouri River, State Capitol and transportation themes.
Changes were implemented that realigned two citizen committees, the Environmental Quality
Commission and the Cultural Arts Commission, to be consistent with community aspirations. The
Environmental Quality Commission expanded its focus to include healthy living as well as preservation
and enhancements of green space. Combining these aspects with community sustainability will help
build a community that strives for a culture which values health and well‐being. Both Commissions
were reassigned to the Department of Parks, Recreation and Forestry as a way to provide consistent
staffing and mission support.
With the combination of education and enforcement of environmental health laws, increased
technology in food safety, increased partnership with industry and regulatory authorities, the City of
Jefferson is a safe, healthy, and livable community for current residents, future residents, and visitors.
These efforts support the Department of Planning and Protective Services Environmental Health
Division goals and objectives.
The Lincoln University and Parks and Recreations Wellness and Recreation Center construction is on
track to open in early 2017. The Department of Parks, Recreation and Forestry and Lincoln University
continue to work together through the final stages of planning and programming. The facility will be
open daily to the Jefferson City area community, Lincoln University students and visitors.
In the contemporary world of policing, there exists a community expectation of broad transparency.
Consistent with that expectation is the police administrative desire to ensure the officer’s conduct and
quality of service is fair and professionally delivered. An effective in‐car camera system represents a
critical component of those objectives. The police department has concluded an important project
designed to upgrade the in‐car camera system. The server, software and firmware within the marked
patrol fleet were recently updated. The upgrade addressed various security issues through the
utilization of new passwords. Additionally, the system is now compliant with the State of Missouri
Criminal Justice Information System (CJIS).
32
What We Are Seeing:
Continuing wide support for parks, the arts, health and human service programs and attention to
neighborhoods keeps attracting people looking for a City that has a goal of providing a good quality of life for
the residents.
What Do We See In The Future:
It is encouraging that the City has been able to reassure citizens that they live in a very safe community. The
City will continue to pursue updates to planning documents and codes to support the City’s goals of health,
safety, and well‐being.
The ad hoc Steering Committee on Building Codes will make recommendations to the City Council
regarding updates of building and related codes in FY17.
An update of the Restaurant and Food Code to reflect current food safety standards is on track to be
effective January 1, 2017.
An update of the City’s building construction and related codes in FY17.
Installation of the mixed metal art plaque in the front entry plaza of the John G. Christy Municipal
Building.
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 construction of 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.
What We Have Done:
The current sales tax 2012‐2017 allots $6,000,000 total or $1,200,000 annually to street resurfacing
needs. The five year tax sidewalk category contains $600,000 in total, of which, approximately fifty
percent is utilized for sidewalk repair, with the remaining $300,000 to be used for sidewalk extensions.
In addition to fully funding sidewalk projects, the City utilizes the tax dollars to match grant
opportunities to further stretch the sidewalk construction allotment to its fullest potential. This
approach supports the Public Works Street Division’s goal of developing and maintaining a multi‐year
surface treatment program.
18.22 lane‐miles of streets were overlaid.
33
What We Are Seeing:
As long as funding is available, all City facilities and programs that are scheduled to comply with accessibility
requirements will go forward.
Residents are satisfied with the maintenance of major streets.
Citizens continue to be highly satisfied with the sewer service and support bond issues to keep networks
reliable and up‐to‐date.
What Do We See In The Future:
The City looks forward to voter support for future sales tax and bond renewals that maintain and enhance
critical infrastructure and other capital improvements.
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 equitable and externally competitive.
Cultivate a learning culture to improve employee job performance, capacity, and leadership skills.
Seek innovative ways to recognize high performing employees, improve employee satisfaction, and
strengthen employee engagement.
Review and monitor staffing levels to ensure efficient use of resources.
What We Have Done:
The City continues to recognize the City’s employees monetarily. In the past the City Council normally
approved an annual salary increase. The FY17 budget includes a 2% across the board salary/wage adjustment
for all full‐time employees and all part‐time with benefit employees. The City Council expressed a
commitment to work towards addressing any issues that come up as part of the comprehensive salary and
compensation study that the City is currently undergoing, and to show their commitment included
approximately $575,000 as a placeholder to implement potential findings once the study is complete. The
goals and objectives of the Human Resources Department supports this effort.
During FY16, an Employee Involvement Committee was created to complement the previously established
Health Insurance Advisory Committee, the Deferred Compensation Committee, and the Classification and
Compensation Committee. The Employee Involvement Committee gives employees another avenue to be
involved in the organization and is tasked with promoting and holding fun activities for employees and their
families. Activities this year included five days of activities during the annual Public Service Recognition Week
and an Employee and Family Fall Fest. In addition, the City created an Employee of the Month program to
recognize employees for outstanding service and performance.
34
What We Are Seeing:
For the Departments to continue a “good” or above survey result, the Department Directors agree that it is of
critical importance to hire, train, mentor, support, and ultimately retain qualified City employees. Inside City
government, we see employees highly motivated by public service.
What Do We See In The Future:
The goal of the City is to continue offering meaningful work with better pay and reaffirm the City’s role in
improving the quality of life for the residents of the City. The City is committed to helping all generations in
the City’s workforce (ranging from teen‐aged to 70+) find satisfaction in their jobs.
PERFORMANCE MEASURES
To ensure the seven strategic priorities referenced above are accomplished, the City Council has identified the
overall purpose of the City is to sustain the "quality of life" in the City as desired by the community.
Workload/service level indicators are information upon which the efficiency measures are calculated. The
efficiency measures are also used to provide an indication of the accomplishment on the identified outcome
measures for each Department. The outcome measures are intentionally written to be broad statements of
accomplishment, while the individual departments have more numerous and more specific performance
measures identified at the departmental level. Outcome based performance statements are intended to focus
on the quality of life factors which include:
1. Providing for a safe community.
2. Continuing to enhance the environmental stewardship of the community.
3. Improving the aesthetics of the City, while preserving the historical heritage of the community.
4. Provide recreational and cultural enrichment activities in the community.
5. Provide for an easily traveled and connected City.
6. Provide for the retention and creation of economic development and employment opportunities
within 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) – Capital Region Medical Center engaged a planning
consultant in 2016 to contribute to the development of a long term vision and plan for the Historic
Southside/Old Munichburg neighborhood of the City of Jefferson.
35
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.
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 is governed by a Commission of nine members. The
Commission shall make and adopt such bylaws, rules and regulations for their guidance and for the operation
of the parks. The Commission shall have the exclusive control of the expenditures of all money collected for
and deposited to, or appropriated to the credit of the Park Fund and of the supervision, improvement, care
and custody of the parks. The Commission may purchase or otherwise secure ground to be used for parks,
and may appoint a suitable director and the assistants necessary to take care of the parks and fix their
compensation, and may remove appointees. After the Commission’s approval, the Department’s staff
presents the budget to the City Council for adoption.
36
SECTION 3: Budget Overview
37
Budget Overview
Overview
The FY17 Adopted Budget presents a balanced budget with estimated spending of $60,787,209. 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 largest 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 charge for the use of the service. The City operates four Enterprise Funds. All four are
divisions of the Department of Public Works: Airport, Parking, Transit, and Wastewater.
The Capital Improvement Tax Funds are funded with sales tax revenue and are allocated for infrastructure
improvements.
Fund Structure (based on last audited financial statements of FY15)
Fiduciary Fund Types
Major Funds
General Special Revenue Capital Projects Enterprise Internal Service Trust/Agency
General Parks, Recreation & Forestry Capital Improv. Tax Airport
Transit
WasteWater
Non‐Major Funds
General Special Revenue Capital Projects Enterprise Internal Service Trust/Agency
Police Training Parking Workers Comp. Trust Tax Incremental Financing
Lodging Tax Self‐Funded Health Ins. Firemen's Pension Fund
JC Veterans Plaza
City Hall Art Trust
USS Jefferson City Submarine Trust
Woodland Cemetery Trust
Non‐Major Funds Non‐Major Funds
Governmental Fund Typ e s
Major Funds
Proprietary Fund Types
Major Funds
The City budget is divided into funds which fall into one of three major categories: Governmental, Proprietary,
and Fiduciary Fund Types.
38
Budget Overview
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 types of Proprietary Funds; Enterprise and Internal Service . The Enterprise Funds are used to
report functions presented as business‐type activities. The Internal Service Fund accounts for the Self‐Insurance
Workers Compensation Fund and the Self‐Funded Health Insurance Fund.
Enterprise Funds include: Wastewater, Airport, Parking, and Transit. The major Enterprise funds are the Airport,
Transit and Wastewater Division Funds. The non‐major Enterprise fund is the Parking Division Fund.
The Internal Service Funds includes the Worker’s Compensation Fund and the Self‐Funded Health Insurance Fund,
which are both considered non‐major.
Fiduciary Fund Types
Fiduciary Funds are used to account for resources held for the benefit of parties outside the government. The
Firemen’s Pension Fund is a Fiduciary Fund as well as the Tax Increment Financing Fund. Both are considered non‐
major funds.
The budgets for all funds are appropriated funds. There are no funds in the audited financial statements that are not
included in the budget.
39
Budget Overview
Changes in Fund Balances
Est. Beginning Balance $ 9,395,755 $ 9,327,627 $ 71,127,874 $ 638,691 $‐ $ 6,264,837 $ 96,754,784
Est. Unrestricted Begin. Balance 7,010,331 9,327,627 6,132,702 638,691 ‐ 6,264,837 29,374,188
Revenue $ 32,194,417 $ 8,351,010 $ 15,343,621 $ 215,000 $‐ $ 2,350,000 $ 58,454,048
Transfers In 23,800 ‐ 1,265,725 ‐ 45,500 ‐ 1,335,025
Less: Expenditures (30,929,742) (6,572,019) (17,240,710) (399,713) (45,500) (2,586,500) (57,774,184)
Transfers Out (1,288,475) (1,113,175) ‐ ‐ ‐ (611,375) (3,013,025)
Est. Ending Balance $9,395,755 $ 9,993,443 $ 70,496,510 $ 453,978 $‐ $ 5,416,962 $ 95,756,648
Less: Reserves $ (2,385,424) $‐ $‐ $‐ $‐ $‐ $ (2,385,424)
Less: Capital Contributions ‐ ‐ (60,564,259) ‐ ‐ ‐ (60,564,259)
Less: Restricted for Pensions ‐ ‐ (1,595,530) ‐ ‐ ‐ (1,595,530)
Less: Restricted Bond Funds ‐ ‐ (2,835,383) ‐ ‐ ‐ (2,835,383)
Est. Unrestricted Fund Balance $ 7,010,331 $ 9,993,443 $5,501,338 $ 453,978 $‐ $5,416,962 $ 28,376,052
Fund Balance Change ‐ Amount* $‐ $ 665,816 $ (631,364) $ (184,713) $‐ $ (847,875) $ (998,136)
Fund Balance Change ‐ Percent*‐ 7.14%‐10.30%‐28.92% 0.00%‐13.53%‐3.40%
*Calculated on the Beginning and Ending Unrestricted Balances
Total
Special
RevenueGeneral Enterprise
Internal
Service Fiduciary
Capital
Improvement
Tax
A review of the Changes in Fund Balance Schedule shows the General Fund is not expecting a change in the
fund balance when comparing FY17 to FY16. The major General Fund revenue sources are Sales Tax,
Franchise and Utility Tax, Property Tax, and Charges for Services. The major General Fund expenditure occurs
in the Personnel Services category.
The Special Revenue Fund category includes seven funds: the Parks Fund, JC Veterans Plaza Trust Fund, Police
Training Fund, Lodging Tax Fund, City Hall Art Trust Fund, USS Jefferson City Submarine Trust Fund, and
Woodland Cemetery Trust Fund. The Parks Fund is the largest fund and does not require any direct General
Fund subsidies. The Charges for Services and the Sales Tax allocated to the Parks Fund is sufficient revenue for
operation. The Special Revenue Fund category is not expecting a significant change in the fund balance when
comparing FY16 to FY17.
The Enterprise Fund category includes two Divisions, the Airport and Transit Divisions, that historically are
subsidized by the General Fund. 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, the Parking Division and Wastewater Division, are fiscally
sound. The Parking and Wastewater Divisions are both operating on the revenue generated by the Divisions.
The Enterprise Fund category is expecting a decrease in the fund balance when comparing FY16 to FY17,
which is primary due to the fact that the Wastewater Divison chose to utilize a portion of its growing fund
balance for the purchase of needed equipment as well as some necessary maintenance and repairs.
40
Budget Overview
The City is expecting a fund balance decrease in the Internal Service Fund during FY17. The City’s Internal
Service Fund category houses the Worker’s Compensation Trust Fund and the Self‐Funded Health Insurance
Fund. The Worker’s Compensation Fund was implemented as a cost containment measure in lieu of using the
State of Missouri Fund or private insurance. While the City is still making contributions to this fund in FY17, it
also intends to use some of the fund balance for expenditures. In future years the fund balance will be
reviewed to determine the contribution level that is required.
The Fiduciary Fund Category includes two funds, the Firemen’s Pension Fund and the Tax Increment Financing
Fund. These funds were set up as clearing accounts with no expectation for the fund balance to grow. As a
result, there is no change in the fund balances from FY16 to FY17.
The Capital Improvement Tax (CIT) Category is expecting a decrease in the fund balance from FY16 to FY17.
The approved expenditures are based on the estimated revenue the CIT Fund is expected to receive from the
Sales Tax revenue sources. Every five years the Capital Improvement Tax (CIT) sunsets and requires a new
vote of the citizens in order to continue. The current sales tax sunsets on March 31, 2017. The seventh
iteration of the Capital Improvement Tax was on the August 2, 2016 ballot for voter approval. It received a
majority vote of the Jefferson City voters and will be in effect from April 1, 2017 and sunset on March 31,
2022. Staff is estimating a $5,000,000 per year in sales tax receipts. This new sales tax was not included in the
FY17 adopted budget. Due to the short timeframe between the approval of the ballot measure and the adoption of
the budget, there was not sufficient time for staff discussion to determine the timing of necessary funding requirements
for approved projects. Once the timing of funding requirements has been determined and once FY17 begins, a
budget amendment will be presented for Council Approval that includes both revenues and expenditures for
this sales tax issuance.
A review of the percent of change in the fund balance before adjustment for reserves shows that the
Enterprise, Internal Service, and Capital Improvement Tax categories are expecting fairly significant changes in
the fund balance from FY16 to FY17.
41
Budget Overview
Combined Revenues by Type
Revenue Source
Sales & Other Use Taxes $11,300,000 $‐ $2,350,000 $‐ $5,073,365 $‐ $18,723,365
Intergovernmental Taxes 2,220,000 ‐ ‐ ‐ ‐ ‐ 2,220,000
Other Taxes 116,000 ‐ ‐ ‐ ‐ ‐ 116,000
Franchise & Utility Tax 7,500,000 ‐ ‐ ‐ ‐ ‐ 7,500,000
Lodging Tax ‐ ‐ ‐ ‐ 1,100,000 ‐ 1,100,000
Property Tax 5,274,699 ‐ ‐ ‐ ‐ ‐ 5,274,699
Intergovernmental 829,974 1,112,415 ‐ ‐ ‐ ‐ 1,942,389
Charges for Services 2,715,994 12,742,354 ‐ 200,000 1,990,645 ‐ 17,648,993
Fees License & Permits 708,400 31,000 ‐ ‐ ‐ ‐ 739,400
Fines & Forfeitures 1,009,100 115,000 ‐ ‐ 10,000 ‐ 1,134,100
Contributions Donations 302,250 ‐ ‐ ‐ ‐ ‐ 302,250
Other Operating Revenue 83,000 64,692 ‐ ‐ 100,950 ‐ 248,642
Interest Income 110,000 1,127,000 ‐ 15,000 66,050 ‐ 1,318,050
Other Non ‐Operating Revenue 25,000 151,160 ‐ ‐ 10,000 ‐ 186,160
Transfer In 23,800 1,265,725 ‐ ‐ ‐ 45,500 1,335,025
Carry Over to Surplus ‐ 631,364 847,875 184,713 (665,816) ‐ 998,136
Total Revenue $32,218,217 $17,240,710 $3,197,875 $399,713 $7,685,194 $45,500 $60,787,209
TotalGeneral Enterprise
Capital
Improvement
Tax
Internal
Service
Special
Revenue
Trust &
Agency
A review of the Combined Revenue By Type Schedule for the FY17 Adopted budget reveals the operation of
the City as a whole relies heavily on Sales & Other User Taxes, Charges for Services, Franchise and Utility
Taxes, and Property Taxes. It is important to note that the General Fund Charges for Services category
includes an internal billing to Departments and Divisons that are supported by user fees.
The schedule shows the Enterprise Funds rely heavily on Charges for Servcies from the services provided with
an anticipated $631,364 being used from the fund balances, primarily due to the fact that the Wastewater
Divison chose to utilize a portion of its growing fund balance for the purchase of needed equipment as well as
some necessary maintenance and repairs.
The schedule shows the budget for the Capital Improvement Tax Funds rely primarily on sales tax revenue.
Every five years the Capital Improvement Tax (CIT) sunsets and requires a new vote of the citizens in order to
continue. The current sales tax sunsets on March 31, 2017. The seventh iteration of the Capital Improvement
Tax was on the August 2, 2016 ballot for voter approval. It received a majority vote of the Jefferson City
voters and will be in effect from April 1, 2017 and sunset on March 31, 2022. Staff is estimating a $5,000,000
per year in sales tax receipts. This new sales tax was not included in the FY17 adopted budget. Due to the short
timeframe between the approval of the ballot measure and the adoption of the budget, there was not sufficient time for
staff discussion to determine the timing of necessary funding requirements for approved projects. Once the timing of
funding requirements has been determined and once FY17 begins, a budget amendment will be presented for
Council Approval that includes both revenues and expenditures for this sales tax issuance.
42
Budget Overview
The Department of Parks, Recreation, and Forestry is the largest Special Revenue 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
(TIF) Fund. The TIF Fund is a clearing account and is not expect to build a 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
Fund
Unaudited
Fund Balance
10/31/16
Add
Projected
Revenues
Less
Projected
Expenses
Projected
Fund Balance
10/31/17 Amount Percent
Governmental Funds
General Fund $ 9,395,755 $ 32,218,217 $ 32,218,217 $ 9,395,755 $‐ 0.00%
Total Governmental Funds 9,395,755 ‐ 32,218,217 ‐ 32,218,217 ‐ 9,395,755 ‐ ‐ 0.00%
Special Revenue Funds
Parks $ 9,041,609 $ 7,234,960 $ 6,544,403 $ 9,732,166 $ 690,557 7.64%
JC Veterans Plaza Trust 127,563 2,000 2,000 127,563 ‐ 0.00%
Police Training 29,191 10,800 29,991 10,000 (19,191) ‐65.74%
Lodging Tax 39,806 1,101,800 1,101,800 39,806 ‐ 0.00%
City Hall Art Trust 28,635 450 ‐ 29,085 450 1.57%
USS Jefferson City Submarine 16,853 300 ‐ 17,153 300 1.78%
Woodland Cemetery 43,970 700 7,000 37,670 (6,300) ‐14.33%
Total Special Revenue Funds 9,327,627 8,351,010 7,685,194 9,993,443 665,816 7.14%
Enterprise Funds
Airport Fund $ 10,511,815 $ 454,459 $ 527,670 $ 10,438,604 $ (73,211) ‐0.70%
Parki ng Fund 6,160,193 1,131,792 936,602 6,355,383 195,190 3.17%
Transit Fund 2,210,521 2,316,873 2,511,218 2,016,176 (194,345) ‐8.79%
Wastewater Fund 52,245,345 12,706,222 13,265,220 51,686,347 (558,998) ‐1.07%
Total Enterprise Funds 71,127,874 16,609,346 17,240,710 70,496,510 (631,364) ‐0.89%
Internal Service Fund
Workers Compensation $ 638,691 $ 215,000 $ 399,713 $ 453,978 $ (184,713) ‐28.92%
Total Interrnal Service Fund 638,691 ‐ 215,000 ‐ 399,713 ‐ 453,978 ‐ (184,713) ‐28.92%
Agency Fund
TIF Redevelopment $‐ $45,500 $ 45,500 $‐ $‐ 0.00%
Total Agency Fund ‐ ‐ 45,500 ‐ 45,500 ‐ ‐ ‐ ‐ 0.00%
Capital Improvement Tax Funds
Funds 41‐44 $ 6,264,837 $ 2,350,000 $ 3,197,875 $ 5,416,962 $ (847,875) ‐13.53%
Total Capital Projects Funds 6,264,837 ‐ 2,350,000 ‐ 3,197,875 ‐ 5,416,962 ‐ (847,875) ‐13.53%
Grand Total 96,754,784 59,789,073 60,787,209 95,756,648 (998,136) ‐36.20%
*Net Change represents the difference between the FY16 Unaudited Fund Balance and the FY17 Projected Fund Balance.
Net Change*
43
Budget Overview
A review of the schedule above shows there are significant changes anticipated in the fund balances from
FY16 to FY17 for the Internal Service Fund and Capital Improvement Tax Funds. The anticipated change in the
Internal Service Fund is due to the fact that the City expects to use a portion of the existing fund balance for
expenditures. The anticipated change in the Capital Improvement Tax Funds is due to the fact that some
scheduled improvement projects will be budgeted in FY17 that have not been budgeted previously.
FIVE YEAR MODEL
The City of Jefferson uses a five year financial model for long range financial planning, as well as predicting
financial outcomes for a variety of different budgeting scenarios. The five year model includes both revenues
and expenditures by category and changes as new information becomes available. During the budget process
the model is presented to the City Council for discussion and budgetary direction. The five year model for the
General Fund can be found in Section 5 of this document and the model for each of the Enterprise funds can
be found in Section 7.
CITY WIDE PROPOSED FULL TIME EQUIVALENTS (FTE)
FTEs 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 2,912 hours while the firefighters are
assumed to work 2,958.54 hours. A table of FTE’s by department is presented below.
Job Title
Budget
FY15
Budget
FY16
Budget
FY17
Mayor and City Council
Elected ‐ City Councilmember 10.00 10.00 10.00
Elected ‐ Mayor 1.00 1.00 1.00
Totals ‐ Elected Positions 11.00 11.00 11.00
Office of City Clerk
City Clerk 1.00 1.00 1.00
Administrative Assistant 0.33 ‐ ‐
Administrative Technician ‐ 0.33 0.33
Total Full Time 1.33 1.33 1.33
Total Part‐time ‐ ‐ ‐
Office of City Administrator
City Administrator 1.00 1.00 1.00
Administrative Assistant 1.00 1.00 1.00
Total Full Time 2.00 2.00 2.00
Total Part‐time ‐ ‐ ‐
Full Time Equivalents (FTEs)
44
Budget Overview
Job Title
Budget
FY15
Budget
FY16
Budget
FY17
Office of City Counselor
City Counselor 1.00 1.00 1.00
Associate City Counselor 1.00 1.00 1.00
Paralegal 1.00 1.00 1.00
Administrative Technician ‐ 0.34 0.34
Administrative Assistant 0.34 ‐ ‐
Total Full Time 3.34 3.34 3.34
Total Part‐time ‐ ‐ ‐
Municipal Court
Municipal Court Coordinator 1.00 1.00 1.00
Deputy Court Clerk 1.00 1.00 1.00
Administrative Assistant 0.33 ‐ ‐
Administrative Technician ‐ 0.33 0.33
Part‐time Municipal Judge 1.00 1.00 1.00
Part‐time Clerk 1.00 1.00 1.00
Part‐time Bailiff 1.00 1.00 1.00
Elected ‐ Municipal Judge 1.00 1.00 1.00
Elected ‐ Prosecuting Attorney 1.00 1.00 1.00
Total Full Time 2.33 2.33 2.33
Total Part‐time 5.00 5.00 5.00
Human Resources Department
Director of Human Resources 1.00 1.00 1.00
Human Resources Specialist 1.00 1.00 1.00
Administrative Assistant ‐ 1.00 1.00
PT w/Benefits Human Resources Assistant 1.00 1.00 1.00
Total Full Time 2.00 3.00 3.00
Total Part‐time 1.00 1.00 1.00
Finance Department
Director of Finance and Information Technology Systems ‐ 0.75 0.75
Chief Accountant 1.00 1.00 1.00
Purchasing Agent 1.00 1.00 1.00
Senior Accountant, Accountant 2.00 2.00 2.00
Senior Accountant
Accountant
Senior Accounting Technician 2.00 2.00 2.00
Accounting Technician 2.00 2.00 2.00
Customer Service Representative 2.00 2.00 2.00
Purchasing Assistant 1.00 1.00 1.00
Administrative Assistant 1.00 ‐ ‐
Help Desk Technician ‐ 0.25 ‐
Part‐time Building Service Worker 1.00 1.00 2.00
Total Full Time 12.00 12.00 11.75
Total Part‐time 1.00 1.00 2.00
Full Time Equivalents (FTEs)
45
Budget Overview
Job Title
Budget
FY15
Budget
FY16
Budget
FY17
Information Technology Services
Director of Finance and Information Techn. Serv. 1.00 0.25 0.25
ITS Manager 1.00 1.00 1.00
Systems Analyst 2.25 2.25 2.25
Information Systems Support Specialist 2.00 2.00 2.00
GIS Manager 1.00 1.00 1.00
GIS Specialist I1.00 1.00 1.00
GIS Specialist II 1.00 1.00 1.00
Help Desk Technician ‐ 0.75 1.00
Total Full Time 9.25 9.25 9.50
Total Part‐time ‐ ‐ ‐
Police Department
Police Chief 1.00 1.00 1.00
Police Captain 3.00 3.00 3.00
Police Lieutenant 5.00 5.00 5.00
Police Sergeant 9.00 9.00 9.00
Police Information Manager ‐ ‐ 1.00
Police Officer I, II, III 70.00 70.00 71.00
Police Officer I
Police Officer II
Police Officer III
Communications Supervisor 3.00 3.00 3.00
Fiscal Affairs Technician 1.00 1.00 1.00
Administrative Assistant 1.00 1.00 1.00
Evidence Technician 1.00 1.00 1.00
Communications Operator 17.00 17.00 17.00
Administrative Technician 1.00 1.00 1.00
Police Information Clerk 3.00 3.00 3.00
Police Maintenance Worker 1.00 1.00 1.00
Building Service Worker 1.00 1.00 1.00
Systems Analyst 0.75 0.75 0.75
Veterinarian 1.00 1.00 1.00
Animal Control Section Supervisor 1.00 1.00 1.00
Senior Animal Control Officer 1.00 1.00 1.00
Animal Control Officer 3.00 3.00 3.00
V eterin arian Assistant 2.00 2.00 2.00
Part‐time Communications Operator 2.00 2.00 2.00
Part‐time Police Information Clerk 2.00 2.00 2.00
Total Full Time 125.75 125.75 127.75
Total Part‐time 4.00 4.00 4.00
Full Time Equivalents (FTEs)
46
Budget Overview
Job Title
Budget
FY15
Budget
FY16
Budget
FY17
Fire Department
Fire Chief 1.00 1.00 1.00
Assistant Fire Chief 3.00 3.00 3.00
Fire Training Officer ‐ 1.00 1.00
Public Fire Education Officer 1.00 1.00 1.00
Fire Captain 21.00 21.00 21.00
Fire Driver Engineer 24.00 24.00 24.00
Fire Fighter 22.00 22.00 24.00
Administrative Assistant 1.00 1.00 1.00
Total Full Time 73.00 74.00 76.00
Total Part‐time ‐ ‐ ‐
Planning & Protective Services ‐ Administration
Director of Planning & Protective Services 1.00 1.00 1.00
Administrative Assistant 1.00 1.00 1.00
Administrative Technician 1.00 1.00 1.00
Customer Service Representative 1.00 1.00 1.00
Total Full Time 4.00 4.00 4.00
Total Part‐time ‐ ‐ ‐
Planning & Protective Services ‐ Planning
Senior Planner 1.00 1.00 1.00
Part‐time Planning Technician 1.00 1.00 1.00
Total Full Time 1.00 1.00 1.00
Total Part‐time 1.00 1.00 1.00
Planning & Protective Services ‐ MPO
Senior Planner 1.00 1.00 1.00
Planner II ‐ 1.00 1.00
Planner I1.00 1.00 1.00
Total Full Time 2.00 3.00 3.00
Total Part‐time ‐ ‐ ‐
Planning & Protective Services ‐ Redevelopment & Grants
Neighborhood Services Coordinator 1.00 1.00 1.00
Neighborhood Services Specialist 0.50 0.50 0.50
Administrative Technician ‐ ‐ 1.00
Total Full Time 1.50 1.50 2.50
Total Part‐time ‐ ‐ ‐
Planning & Protective Services ‐ Entitlement Grant
Neighborhood Services Specialist 0.50 0.50 0.50
Part‐time Grant Assistant 1.00 1.00 1.00
Total Full Time 0.50 0.50 0.50
Total Part‐time 1.00 1.00 1.00
Full Time Equivalents (FTEs)
47
Budget Overview
Job Title
Budget
FY15
Budget
FY16
Budget
FY17
Planning & Protective Services ‐ Environmental Health Services
Environmental Health Services Manager 1.00 1.00 1.00
Environmental Health Specialist 2.00 2.00 2.00
Part‐time Environmental Health Technician 1.00 1.00 1.00
Total Full Time 3.00 3.00 3.00
Total Part‐time 1.00 1.00 1.00
Planning & Protective Services ‐ Property Maintenance & Code Enforcement
Senior Housing Inspector 1.00 ‐ ‐
Property Inspector 2.00 ‐ ‐
Property & Housing Inspector I, II ‐ 3.00 3.00
Property & Housing Inspector I
Property & Housing Inspector II
Part‐time Neighborhhod Support Technician 2.00 2.00 2.00
Total Full Time 3.00 3.00 3.00
Total Part‐time 2.00 2.00 2.00
Planning & Protective Services ‐ Building Inspection and Regulation
Building Official 1.00 1.00 1.00
Building Inspector I, II 3.00 3.00 3.00
Building Inspector I
Building Inspector II
Part‐time Plan Reviewer ‐ ‐ 1.00
Total Full Time 4.00 4.00 4.00
Total Part‐time ‐ ‐ 1.00
Public Works ‐ Administration
Director of Public Works 1.00 1.00 1.00
Administrative Assistant 2.00 2.00 2.00
Total Full Time 3.00 3.00 3.00
Total Part‐time ‐ ‐ ‐
Public Works ‐ Central Maintenance
Central Maintenance Supervisor 1.00 1.00 1.00
Mechanic Supervisor 1.00 1.00 1.00
Mechanic 4.00 4.00 4.00
Parts Clerk 1.00 1.00 1.00
Part‐time Administrative Technician 1.00 1.00 1.00
Seasonal Employee 1.00 1.00 1.00
Total Full Time 7.00 7.00 7.00
Total Part‐time 2.00 2.00 2.00
Full Time Equivalents (FTEs)
48
Budget Overview
Job Title
Budget
FY15
Budget
FY16
Budget
FY17
Public Works ‐ Engineering
City Engineer 1.00 1.00 1.00
Administrative Technician 1.00 1.00 1.00
Civil Engineer I, II 3.00 3.00 4.00
Civil Engineer I
Civil Engineer II
Plan Reviewer 1.00 1.00 1.00
Registered Land Surveyor 1.00 1.00 1.00
Engineering Inspection Supervisor 1.00 1.00 1.00
Construction Inspector 2.00 2.00 2.00
Engineering Survey Technician 1.00 1.00 1.00
Total Full Time 11.00 11.00 12.00
Total Part‐time ‐ ‐ ‐
Public Works ‐ Streets
Operations Division Director 0.50 0.50 0.50
Street Superintendent 1.00 1.00 1.00
Street Supervisor 2.00 2.00 2.00
Construction Inspector 1.00 1.00 1.00
Street Maintenance Crew Leader 5.00 5.00 5.00
Traffic Signal Tech 1.00 1.00 1.00
Street Maint.‐Senior Worker, Worker, Trainee 13.00 13.00 15.00
Senior Street Maintenance Worker
Street Maintenance Worker
Street Maintenance Trainee
Seasonal Employee 5.00 5.00 5.00
Total Full Time 23.50 23.50 25.50
Total Part‐time 5.00 5.00 5.00
Public Works ‐ Airport
Airport Supervisor 1.00 1.00 1.00
Senior Airport Maintenance Worker 1.00 1.00 1.00
Airport Maintenance Worker ‐ ‐ 1.00
Seasonal Employee 1.00 1.00 1.00
Total Full Time 2.00 2.00 3.00
Total Part‐time 1.00 1.00 1.00
Full Time Equivalents (FTEs)
49
Budget Overview
Job Title
Budget
FY15
Budget
FY16
Budget
FY17
Public Works ‐ Parking
Operations Division Director 0.50 0.50 0.50
Parking Division Supervisor 1.00 1.00 1.00
Assistant Parking Supervisor 1.00 1.00 1.00
Parking Enforcement‐Senior Officer, Officer 2.00 2.00 2.00
Senior Parking Enforcement Officer
Parking Enforcement Officer
Parking Maintenance‐Senior Worker, Worker, Trainee
Senior Parking Maintenance Worker 3.00 3.00 3.00
Parking Maintenance Worker
Parking Maintenance Worker Trainee
Seasonal Employee 3.00 3.00 3.00
Total Full Time 7.50 7.50 7.50
Total Part‐time 3.00 3.00 3.00
Public Works ‐ Transit
Transit Division Director 1.00 1.00 1.00
Transit Operations Supervisor 1.00 1.00 1.00
Transit Operations Assistant 1.00 1.00 1.00
Administrative Assistant 1.00 1.00 1.00
Transit Communications Operator 2.00 2.00 2.00
Bus Driver 19.00 20.00 20.00
Part‐time w/ Benefits Bus Driver/Service Worker 2.00 1.00 1.00
Part‐time Bus Driver 1.00 1.00 1.00
Part‐time Custodian ‐ 1.00 1.00
Part‐time Service Worker 1.00 2.00 2.00
Total Full Time 25.00 26.00 26.00
Total Part‐time 4.00 5.00 5.00
Full Time Equivalents (FTEs)
50
Budget Overview
Job Title
Budget
FY15
Budget
FY16
Budget
FY17
Public Works ‐ Wastewater
Wastewater Division Director 1.00 1.00 1.00
Wastewater Treatment Plant Manager 1.00 1.00 1.00
Collection System Superintendent 1.00 1.00 1.00
Engineering Designer 1.00 1.00 1.00
Wastewater Treatment Plant Supervisor 1.00 1.00 1.00
Wastewater Maintenance Supervisor 1.00 1.00 1.00
Laboratory/Pretreatment Supervisor ‐ 1.00 1.00
Utility Crew Supervisor 3.00 3.00 3.00
Electrician 1.00 1.00 1.00
Laboratory Analyst 1.00 1.00 1.00
Controls and Instrumentation Technician 1.00 1.00 1.00
Pumping System Mechanic 4.00 4.00 4.00
Wastewater Treatment Plant Operator II 1.00 1.00 1.00
Lab Technician I1.00 ‐ ‐
Wastewater Environmental Specialist ‐ 1.00 1.00
Utility Maintenance Crew Leader 7.00 7.00 7.00
Wastewater Treatment Plant Operator I2.00 2.00 2.00
Utility Maintenance‐Senior, Worker, Trainee 7.00 7.00 8.00
Senior Utility Maintenance Worker
Utility Maintenance Worker
Utility Maintenance Worker Trainee
Administrative Technician 1.00 ‐ ‐
Part‐time Construction Inspector 1.00 1.00 1.00
Seasonal Employee 2.00 2.00 2.00
Total Full Time 35.00 35.00 36.00
Total Part‐time 3.00 3.00 3.00
Full Time Equivalents (FTEs)
51
Budget Overview
Job Title
Budget
FY15
Budget
FY16
Budget
FY17
Parks, Recreation & Forestry
Director of Parks & Recreation 1.00 1.00 1.00
Deputy Director of Parks & Recreation 1.00 1.00 1.00
Recreation Facilities Division Director 1.00 1.00 1.00
General Rec Services Division Director 1.00 1.00 1.00
Park Resources Division Director 1.00 1.00 1.00
Parks and Landscape Planner 1.00 1.00 1.00
Recreation Program Supervisor 5.00 5.00 5.00
Parks Resource Supervisor 3.00 3.00 3.00
Planner 1.00 1.00 1.00
Electrician 1.00 ‐ ‐
Recreation Program Specialist 2.00 2.00 2.00
Mechanic 2.00 2.00 2.00
Administrative Assistant 1.00 1.00 1.00
Fiscal Affairs Technician 1.00 1.00 1.00
Parks Maintenance Crew Leader 4.00 4.00 4.00
Parks Maintenance‐Senior, Worker, Trainee 19.00 20.00 21.00
Senior Parks Maintenance Worker
Parks Maintenance Worker
Parks Maintenance Worker Trainee
Administrative Technician 1.00 1.00 1.00
Customer Service Rep 1.00 1.00 1.00
PT‐Benefits ‐ Golf Course Clubhouse 1.00 ‐ ‐
PT‐Benefits ‐ Assistant Skating Director ‐ ‐ 1.00
PT‐Benefits ‐ Ice Arena Manager ‐ ‐ 1.00
PT‐Benefits ‐ Friday Night Recreation Leader ‐ ‐ 1.00
PT‐Benefits ‐ Athletic Field Maintenance Worker ‐ ‐ 1.00
PT ‐ Park Maintenance 1.00 ‐ ‐
PT ‐ Athletic Field Maintenance Assistant 1.00 ‐ ‐
PT ‐ Ice Arena 49.00 43.00 43.00
PT ‐ Golf Course Clubhouse 17.00 13.00 13.00
PT ‐ Memorial Swimming Pool 45.00 60.00 60.00
PT ‐ Elllis‐Porter Swimming Pool 30.00 31.00 31.00
PT ‐ Park Maintenance 16.00 33.00 33.00
PT ‐ Recreation 153.00 207.00 207.00
Total Full Time 47.00 47.00 48.00
Total Part‐time 313.00 387.00 391.00
Total Full Time 411.00 415.00 426.00
Total Part‐time and Elected Positions 358.00 433.00 439.00
Full Time Equivalents (FTEs)
A summary of FTE variances can be found in the individual Department’s summaries within this document.
52
SUBSTITUTE BUDGET PASSED AS AMENDED
BILL NO. 2016-30
SPONSORED BY COUNCILMAN Prather
ORDINANCE NO. r 3_
AN ORDINANCE OF THE CITY OF JEFFERSON, MISSOURI, ADOPTING A BUDGET AND
PERSONNEL CLASSIFICATION PLAN FOR THE CITY FOR THE PERIOD OF NOVEMBER 1,
2016, TO OCTOBER 31, 2017, AND APPROPRIATING MONEY IN THE CITY TREASURY TO
PAY THE COST OF OPERATING THE CITY GOVERNMENT DURING THAT PERIOD IN
ACCORDANCE WITH THE BUDGET.
BE IT ENACTED BY THE COUNCIL OF THE CITY OF JEFFERSON, MISSOURI, AS
FOLLOWS:
Section 1. A budget and personnel classification plan for the City of Jefferson, Missouri,
are hereby adopted for the period November 1, 2016, to October 31, 2017. A copy of the
budget and personnel classification plan are attached and made a part hereof, as fully set forth
verbatim herein.
Section 2. There is hereby appropriated out of the various funds in the City Treasury
such monies as are provided for in the budget for the City for the period November 1, 2016, to
October 31, 2017, to defray the cost and expense of operating the City government during that
period in accordance with the budget.
Section 3. This Ordinance shall be in full force and effect from and after the date of its
passage and approval with an effective date of November 1, 2016.
Passed: ASA /41 4. Approve-
4114 At COVJOn'
d:
0411A/L{,
Presiding Officer Mayor Carrie Tergin
ATTEST: APPROVED AS TO FORM:
ity Clerk ", City Counselor
53
Budget Overview
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.
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.
54
Budget Overview
Basis of Accounting and Budgeting
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.
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.
55
Budget Overview
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 Plant and System 40‐50 years
Machinery and Equipment 3‐20 years
Furniture and Fixtures 5‐10 years
Motor Vehilces 2‐15 years
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 up to specified limits. 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 a 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
56
Budget Overview
operations and agencies for the Mayor’s review, consideration and recommendation to the City
Council. The process begins at the Department level in May 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. The budget must be balanced, in which revenues are equal to
expenditures. This process includes the opportunity for public input.
The basis of accounting is the same for both budgeting and GAAP reporting purposes.
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 Gross Receipts Utility Tax (GRUT) rate, the annual property tax levy and 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.
The budget is developed to reflect the best estimates for the upcoming fiscal year. The City
recognizes there will be variations in the estimated revenues and expenses that will require
budget amendments and fund transfers. The budget is developed to limit amendment and
fund transfer requests.
The budget is prepared by fund, department and program. Department heads may make
transfers of appropriations within their departments. No funds are allowed to be moved
between departments without the signature of the City Administrator. It is the responsibility of
the department director requesting an appropriation transfer between departments, to obtain
the City’s Administrator’s signature. No funds are allowed to be moved in or out of personnel
services without the signature of the City Administrator. The legal level of budgetary control is
at the department level.
As the City progresses into the fiscal year, circumstances may occur that will require a
supplemental budget request to the adopted budget. A supplemental budget request normally
requires transferring money from the fund balance to fund the supplemental budget request.
When a department director recognizes a need for a supplemental budget request, the
department director meets with the City Administrator to justify the request. If the City
Administrator agrees the request is needed, the request goes forward to the City Council for
consideration.
During the budget process, a situation may arise where the Mayor does not agree with the final
budget approved by the City Council. The Mayor, utilizing authority granted to him/her in the
City Charter, can disapprove the budget authorization bill essentially vetoing the
57
Budget Overview
budget. Following the procedure outlined in the City Charter, the City Council can vote to
override the veto with a 7 to 3 majority. The budget can pass under this circumstance without
the Mayor’s approval.
The goal of the budget process is to ensure the long‐term financial goals of the City are met.
The long‐term goals of the City are to enhance the present and future quality of life for the
residents of the City, promote the health, safety and welfare of the community, and efficiently
deliver essential and desired services.
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 Council.
Materials & Supplies: The Materials & 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.
58
Budget Overview
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 diminish the overall goal and objective of the Department’s 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, a Department Director determines that an expense account will
exceed the approved budget, the Director shall prepare a Budget Adjustment to transfer funds
from another account, in good standing, within the same department to cover the deficit. If the
Department’s total expenditures are expected to exceed the approved departmental budget a
Supplemental Appropriation shall be prepared by the Department Director, with permission of
the City Administrator, for submission to the Mayor and the City Council. In the event of an
emergency, the City Administrator may authorize an expenditure by a Department that is in an
“overrun” situation.
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.
59
Budget Overview
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 its
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
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, ten 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 additional ten percent of the value of taxable tangible property of
60
Budget Overview
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 Administration Policy
The following procedures will be followed in the preparation, adoption, administration, and
control of capital projects.
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.
61
Budget Overview
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
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.
62
SECTION 4: Revenue Projections
Section 4 will present the City’s revenue projections. The following revenue projection pages
are prepared for major revenues 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.
63
Revenue Projections
Overview
The following revenue projection pages are prepared for the major revenue sources 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. The major revenue sources will be
presented in order of highest to lowest revenue by account classification.
Each revenue projection includes four sections:
1. 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.
2. The Description section
provides a brief explanation of
the formula or established
schedule of fees.
3. 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.
4. A graph illustrating the
Financial Trend for the
revenue source. The graph
shows recent years of actual
receipt activity in the account
classification, plus the adopted
budget for FY16 and FY17.
Some projections may also inlcude
additional detail that elaborates on
the composition by type for the major
revenue source classification.
General Fund Revenues
The primary support for General Fund services comes from diverse revenue sources such as 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 FY17. The balance of revenues is derived from user
charges, fines and forfeitures, investment income, intergovernmental tax revenues, and miscellaneous fees
and charges.
64
Revenue Projections
Legal Authorization:
State Statute: MO Statute 94, 144, and 644
City Municipal Code: Chapter 17, Article X ‐ Sales Tax
Description:
Basis of Projection:
*NOTE: Sales tax is broken between three funds as follows:
General Fund (shown below) 1.00%
Capital Improvement Tax (CIT) Fund 0.50%
Special Revenue/Park Fund 0.50%
Sales & Use Taxes
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.
The FY17 budgeted sales tax revenue estimate was based on a three year average increase applied to
the anticipated prior year receipts. The actual sales tax revenues for FY16 are expected to exceed the
amount budgeted for FY16.
Financial Trend
$9,564,688
$8,949,771
$9,327,157
$9,690,677
$9,657,608
$9,655,913
$10,102,174
$10,856,302
$10,303,921
$11,300,000
$8,500,000
$9,000,000
$9,500,000
$10,000,000
$10,500,000
$11,000,000
$11,500,000
$12,000,000
2008
Actual
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Adopted
2017
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
65
Revenue Projections
State Statute:
City Municipal Code: Chapter 17
Description:
Basis of Projection:
Levy Rates
Natural Gas 6.0% effective November 1, 2015
Electricity 6.0% effective November 1, 2015
Telephone 7.00%
Cable 5.00%
Franchise & Utility Tax ‐ Natural Gas, Electricity, Telephone, and Cable
The City charges a license fee on the gross receipts derived from the sale of natural gas, electricity,
telephone service, and cable TV for domestic and commercial consumption in the City. The tax is
collected by the utility company and remitted to the City the following month.
Financial Trend
The FY17 budget for natural gas, electricity, telephone and cable was based on the receipt trends from
the previous fiscal years.
Legal Authorization:
MO Statute 94 and 2007 Video Services Providers Act
$6,274,653
$6,487,241
$8,499,339
$8,953,048
$7,430,945
$7,289,415
$7,670,316
$7,295,903
$7,557,241
$7,500,000
$6,000,000
$6,500,000
$7,000,000
$7,500,000
$8,000,000
$8,500,000
$9,000,000
2008
Actual
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Adopted
2017
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
66
Revenue Projections
Collection
Year
Natural
Gas Electricity Telephone Cable Total
2008 Actual 1,187,720$ 2,502,064$ 2,196,383$ 388,486$ 6,274,653$
2009 Actual 1,283,900$ 2,601,853$ 2,207,609$ 393,879$ 6,487,241$
2010 Actual 1,111,252$ 2,962,935$ 4,056,532$ 368,620$ 8,499,339$
2011 Actual 1,069,380$ 3,297,390$ 4,237,048$ 349,230$ 8,953,048$
2012 Actual 911,630$ 3,633,706$ 2,546,088$ 339,521$ 7,430,945$
2013 Actual 946,627$ 3,516,107$ 2,490,318$ 336,363$ 7,289,415$
2014 Actual 1,087,593$ 3,662,305$ 2,515,862$ 404,556$ 7,670,316$
2015 Actual 957,426$ 3,816,976$ 2,090,166$ 431,335$ 7,295,903$
2016 Adopted 1,083,278$ 3,953,963$ 2,100,000$ 420,000$ 7,557,241$
2017 Adopted 1,000,000$ 4,000,000$ 2,070,000$ 430,000$ 7,500,000$
Franchise & Utility Tax Collections by Type
67
Revenue Projections
State Statute: MO Statute 94 and 137
City Municipal Code: Chapter 17
Description:
Per State Statute, the City can only increase the property tax levy every other year.
Basis of Projection:
Levy Rates
FY16, CY2015 0.5561
FY15, CY2014 0.5561
FY14, CY2013 0.5561
FY13, CY2012 0.5561
FY12, CY2011 0.5561
FY11, CY2010 0.5561
FY10, CY2009 0.5561
FY09, CY2008 0.6353
FY08, CY2007 0.5553
FY07, CY2006 0.5560
FY06, CY2005 0.5760
Property Taxes
Assessed Valuation
$856,776,703
$853,713,602
$848,387,415
Legal Authorization:
$863,071,468
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. The FY17 budget was based on the FY16 projected receipts.
$847,270,415
$856,387,912
$849,601,629
$831,675,390
$800,195,971
$750,298,741
$729,057,141
Financial Trend
$3,693,793
$4,434,777
$4,443,187
$5,174,388
$5,178,613
$5,237,547
$5,190,956
$5,261,508
$5,249,399
$5,274,699
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
$5,500,000
2008
Actual
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Adopted
2017
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
68
Revenue Projections
Department of Parks, Recreation, and Forestry Park Fund Revenues
The primary support for Parks
Services comes from the revenue
sources of sales and use taxes and
charges for services. Combined,
these major revenue sources
comprise approximately 98 percent of
all Parks Fund estimated revenues for
FY17. The balance of revenues is
derived from investment income, and
miscellaneous fees and charges
related to maintenance contracts and
cell tower site rental income.
69
Revenue Projections
State Statute: MO Statute 94, 144, and 644
City Municipal Code: Chapter 17, Article X ‐ Sales Tax
Description:
Basis of Projection:
*NOTE: Sales tax is broken between three funds as follows:
General Fund 1.00%
Capital Improvement Tax (CIT) Fund 0.50%
Special Revenue/Park Fund (Shown Below)0.50%
Sales & Use Taxes
Legal Authorization:
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.
The FY17 budgeted sales tax revenue estimate was based on a three year average increase applied to
the anticipated prior year receipts. The actual sales tax revenues for FY16 are expected to exceed the
amount budgeted for FY16.
Financial Trend
$4,641,935
$4,333,216
$4,518,100
$4,667,453
$4,664,400
$4,662,755
$4,874,018
$5,259,477
$4,909,755
$5,073,365
$4,100,000
$4,300,000
$4,500,000
$4,700,000
$4,900,000
$5,100,000
$5,300,000
2008
Actual
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Adopted
2017
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
70
Revenue Projections
State Statute: N/A
City Municipal Code: City Charter
Description:
Basis of Projection:
Charges for Services
The Department of Parks and Recreation provides a variety of recreational opportunities for the City
residents and guests of the City. Charges for services vary based on the service provided with an
annual evaluation of the cost to provide the recreational opportunity. The charges for services is broken
out as follows: Ice Arena, Golf Course, Memorial Pool, Ellis ‐Porter Pool, facility rentals, recreation
programs, and the Multipurpose Building. Each area is broken down in more detail tracking the revenue
generated for the services provided.
Financial Trend
Legal Authorization:
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 fiscally responsible 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.
$1,509,038
$1,551,406
$1,605,035
$1,667,467
$1,701,664
$1,692,395
$1,812,255
$1,853,613
$1,760,514
$1,990,645
$1,400,000
$1,500,000
$1,600,000
$1,700,000
$1,800,000
$1,900,000
$2,000,000
$2,100,000
2008
Actual
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Adopted
2017
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
71
Revenue Projections
Collection
Year
Ice
Arena
Golf
Course
Memorial
Pool
Ellis‐
Porter
Pool
Facility
Rentals
Recreation
Programs
Multipurpose
Bldg Total
2008 Actual 316,844$ 443,607$ 201,340$ 66,708$ 99,248$ 381,291$ ‐$ 1,509,038$
2009 Actual 352,532$ 440,133$ 190,140$ 63,538$ 107,917$ 397,146$ ‐$ 1,551,406$
2010 Actual 339,014$ 431,029$ 213,056$ 72,978$ 132,599$ 416,359$ ‐$ 1,605,035$
2011 Actual 387,458$ 441,981$ 210,030$ 73,905$ 124,937$ 429,156$ ‐$ 1,667,467$
2012 Actual 365,356$ 482,507$ 209,324$ 73,575$ 141,706$ 429,196$ ‐$ 1,701,664$
2013 Actual 359,911$ 476,385$ 185,715$ 78,257$ 154,059$ 438,068$ ‐$ 1,692,395$
2014 Actual 385,350$ 488,836$ 220,571$ 92,617$ 165,773$ 459,108$ ‐$ 1,812,255$
2015 Actual 419,490$ 456,484$ 211,248$ 93,837$ 158,928$ 513,626$ ‐$ 1,853,613$
2016 Adopted 352,300$ 483,500$ 216,050$ 86,425$ 156,800$ 420,644$ 44,795$ 1,760,514$
2017 Adopted 429,400$ 499,350$ 216,750$ 95,100$ 166,300$ 505,445$ 78,300$ 1,990,645$
Charges for Services by Type
72
Revenue Projections
Airport Division Fund Revenue
The primary support for Airport
Services comes from transfers in and
charges for services, such as rent and
lease fees and fuel flowage fees.
Combined, these major revenue
sources comprise approximately 77
percent of all Airport Division Fund
estimated revenues for FY17. The
balance of revenues is derived from
intergovernmental income from grants
and investment income.
73
Revenue Projections
State Statute: N/A
Federal: Federal Aviation Administration
City Municipal Code: Chapter 34, Article IV
Description:
Basis of Projection:
Transfers In
Because the Airport Division does not generate revenues through rent and lease fees as well as fuel
flowage fees that is sufficient to support the operations of the Airport, a subsidy from the General
Fund is required. Additionally, a certain amount of funding is set aside in the Capital Improvement
Tax (C IT) Funds for some capital expenditures within the Airport Division Fund.
Financial Trend
Legal Authorization:
The Airport Division Fund subsidy from the General Fund is determined during the annual budget
process. This is achieved by taking the expected revenues of the Airport Division minus the expected
expenditures to calculate the expected annual shortfall. Efforts are made by staff during each annual
budget to keep the expected expenditure s to a minimum in order reduce the needed subsidy from the
General Fund by as much as possible.
$343,558
$162,725
$157,266
$205,910
$220,940
$181,916
$219,695
$465,620
$189,382
$258,459
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
2008
Actual
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Adopted
2017
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
74
Revenue Projections
Collection
Year
From
General
Fund
From
CIT "D"
From
CIT "E"
From
CIT "F" Total
2008 Actual 270,000$ 73,558$ ‐$ ‐$ 343,558$
2009 Actual 157,266$ 5,459$ ‐$ ‐$ 162,725$
2010 Actual 157,266$ ‐$ ‐$ ‐$ 157,266$
2011 Actual 205,910$ ‐$ ‐$ ‐$ 205,910$
2012 Actual 205,910$ ‐$ 15,030$ ‐$ 220,940$
2013 Actual 171,636$ ‐$ 10,280$ ‐$ 181,916$
2014 Actual 170,789$ ‐$ 48,906$ ‐$ 219,695$
2015 Actual 196,059$ ‐$ 200,773$ 68,788$ 465,620$
2016 Adopted 189,382$ ‐$ ‐$ ‐$ 189,382$
2017 Adopted 258,459$ ‐$ ‐$ ‐$ 258,459$
Transfers In by Type
75
Revenue Projections
State Statute: N/A
Federal: Federal Aviation Administration
City Municipal Code: Chapter 34, Article IV
Description:
Basis of Projection:
Charges for Services
The Airport Division generates revenues 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.
Legal Authorization:
The Airport Division meets regularly with the Department’s manag ement team to review the costs to
offer the services provided by the Airport Division. During this review, staff also analyzes the
customer usage trends. 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.
Financial Trend
$116,357
$109,022
$118,834
$105,239
$123,957
$152,171
$131,852
$181,726
$140,000
$150,000
$100,000
$110,000
$120,000
$130,000
$140,000
$150,000
$160,000
$170,000
$180,000
$190,000
2008
Actual
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Adopted
2017
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
76
Revenue Projections
Parking Division Fund Revenue
The primary support for Parking
Services comes from charges for
services. This major revenue source
comprises approximately 83 percent
of all Parking Division Fund
estimated revenues for FY17. The
balance of revenues is derived from
fines and forfeitures, other
operating revenues mostly from cell
tower site rental income and
investment income.
77
Revenue Projections
State Level: MO Constitution, Article VI
City Municipal Code: Chapter 22
Description:
Basis of Projection:
Rate
Parking Lots
11 Parking Lots $10 ‐$60 Range
Parking Garages
Jefferson Street Parking Garage
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 $0.25/hr to $0.50/hr
Charges For Services
Legal Authorization:
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 meets regularly with the
Department’s management team to review the costs of
services provided by the Parking Division. During
this review, staff also analyzes the customer usage
trends for each service provided.
Financial Trend
$956,625
$969,098
$954,945
$958,730
$924,185
$915,802
$933,936
$989,946
$928,600
$934,600
$900,000
$910,000
$920,000
$930,000
$940,000
$950,000
$960,000
$970,000
$980,000
$990,000
$1,000,000
2008
Actual
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Adopted
2017
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
78
Revenue Projections
Transit Division Fund Revenue
The primary support for Transit
Services comes from transfers in and
intergovernmental revenue from
grants. These major revenue sources
comprise approximately 83 percent
of all Transit Division Fund estimated
revenues for FY17. The balance of
revenues is derived from charges for
services and other operating
revenues such as bus advertising and
gas tax refunds.
79
Revenue Projections
State Statute: N/A
Federal: Federal Transit Administration
City Municipal Code: Chapter 34, Article III
Description:
Basis of Projection:
Intergovernmental
The Transit Division receives intergovernmental revenue in the form of grants from both the Federal
and State governments. These grants assist with the operational and capital needs to maintain the
Transit System.
Legal Authorization:
The Transit Division Fund intergovernmental revenue projections are based on prior fiscal year
intergovernmental receipts. In cases where the amount of grant awards may be known at the time of
the annual budget process, those award amounts will be used in place of the prior receipts.
Financial Trend
$933,498
$1,135,662
$1,160,024
$1,638,410 $1,590,017
$1,082,556
$1,094,271
$1,101,130
$1,053,263
$1,066,415
$800,000
$900,000
$1,000,000
$1,100,000
$1,200,000
$1,300,000
$1,400,000
$1,500,000
$1,600,000
$1,700,000
$1,800,000
2008
Actual
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Adopted
2017
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
80
Revenue Projections
State Statute: N/A
Federal: Federal Transit Administration
City Municipal Code: Chapter 34, Article III
Description:
Basis of Projection:
Transfers In
Because the Transit Division does not generate revenues through charges for services to sufficiently
support the operations of Transit, a subsidy from the General Fund is required. Additionally, a certain
amount of funding is set aside in the Capital Improvement Tax (CIT) Funds for some capital
expenditures within the Transit Division Fund.
Legal Authorization:
The Transit Division Fund subsidy from the General Fund is determined during the annual budget
process. This is achieved by taking the expected revenues of the Transit Division minus the expected
expenditures to calculate the expected annual shortfall. Efforts are made by staff during each annual
budget to keep the expected ex penditures to a minimum in order reduce the needed subsidy from the
General Fund by as much as possible.
Financial Trend
$1,355,880
$676,880
$1,274,190
$1,074,708
$658,137
$500,129
$1,055,200
$1,211,549
$1,007,266
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
$1,100,000
$1,200,000
$1,300,000
$1,400,000
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Adopted
2017
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
81
Revenue Projections
Collection
Year
From
General
Fund
From
CIT "D"
From
CIT "E" Total
2008 Actual 572,633$ 382$ ‐$ 573,015$
2009 Actual 1,355,880$ ‐$ 18,618$ 1,374,498$
2010 Actual 676,880$ ‐$ ‐$ 676,880$
2011 Actual 1,274,190$ 10,199$ 46,890$ 1,331,279$
2012 Actual 1,074,708$ ‐$ 164,478$ 1,239,186$
2013 Actual 658,137$ ‐$ 57,157$ 715,294$
2014 Actual 500,129$ ‐$ 112,266$ 612,395$
2015 Actua l 1,055,200$ ‐$ 4,453$ 1,059,653$
2016 Adopted 1,211,549$ ‐$ ‐$ 1,211,549$
2017 Adopted 1,007,266$ ‐$ ‐$ 1,007,266$
Transfers In by Type
82
Revenue Projections
Wastewater Division Fund Revenue
The primary support for Wastewater
Services comes from charges for
services. This major revenue source
comprises approximately 86 percent of
all Wastewater Division Fund estimated
revenues for FY17.
83
Revenue Projections
State Statute: Chapter 250
City Municipal Code: Chapter 29, Article V
Description:
Basis of Projection:
The current and future rates are as follows:
Effective Fixed Minimum Charge/Month Volume/100 CU. FT.
June 1, 2015 $10.14 3.04
June 1, 2016 $10.72 3.22
June 1, 2017 $11.33 3.42
Charges for Services
Legal Authorization:
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.
The City contracts with a consulting firm that provides management consulting services to help the City set rates for
sewer service. The consultants review th e cost to operate and maintain the City’s sewer system along with a projected
change in the customer base and customer growth or decline.
**All users outside the corporate limits of the City are required to pay an additional charge for the use of the sewer
service that serves the respective area at the tripled fixed rate.
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.
Financial Trend
$5,973,308
$6,134,095
$6,819,270
$8,213,341
$9,058,610
$9,246,137
$9,532,853
$10,123,193
$10,492,165
$11,447,062
$5,000,000
$5,500,000
$6,000,000
$6,500,000
$7,000,000
$7,500,000
$8,000,000
$8,500,000
$9,000,000
$9,500,000
$10,000,000
$10,500,000
$11,000,000
$11,500,000
2008
Actual
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Adopted
2017
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
84
SECTION 5: General Fund Overview
85
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 provided by each: Mayor and City Council; Office of City Clerk; Office of City Administrator; Office of
City Counselor; Municipal Court; Human Resources Department; Finance Department; Non‐Departmental;
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 actual 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 adequate 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 the General Fund, 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 (i.e., when revenues 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 the 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, fines, licenses, permits and miscellaneous
revenues are not susceptible to accrual because generally they are not measurable until received in cash.
86
General Fund Overview
General Fund Revenue and Expenditure Summary
Revenues:
Sales and Use Tax $ 10,856,302 $ 10,303,920 $ 11,300,000
Intergovernmental Taxes 2,239,453 2,175,000 2,220,000
Other Taxes 120,658 120,000 116,000
Franchise & Utility Taxes 7,295,904 7,557,241 7,500,000
Property Taxes 5,261,508 5,249,399 5,274,699
Intergovernmental 1,271,801 741,418 829,974
Charges for Services 2,579,221 2,614,958 2,715,994
Fees, Licenses & Permits 760,615 716,850 708,400
Fines & Forfeitures 1,011,319 986,300 1,009,100
Contributions/Donations 175,644 75,000 302,250
Other Operating Revenues 255,988 65,000 83,000
Interest Income 127,988 95,000 110,000
Other Non‐Operating Revenue 47,725 25,000 25,000
Transfers In 32,944 23,800 23,800
Total Revenue $ 32,037,070 $ 30,748,886 $ 32,218,217
Expenditures:
Personnel Services $ 21,993,539 $ 22,716,767 $ 23,747,107
Materials & Supplies 1,078,206 1,340,091 1,278,940
Contractual Services 1,952,504 1,828,062 2,005,283
Utilities 1,004,630 1,059,430 1,069,360
Repairs & Maintenance 1,350,066 1,522,359 1,542,538
Other Operating Expenses 123,335 129,000 136,500
Capital Purchases 582,477 735,647 850,014
Capital Projects 373,154 ‐ 300,000
Transfers Out 1,275,692 1,417,530 1,288,475
Debt Service ‐ ‐ ‐
Total Expenditures $ 29,733,603 $ 30,748,886 $ 32,218,217
Excess of Revenues Over (Under) Expenditures $ 2,303,467 $‐ $‐
FISCAL YEAR BEGINNING NOVEMBER 1
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
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.
87
General Fund Overview
General Fund Revenues By Source
Revenues:
Sales and Use Tax $10,856,302 $10,303,920 $11,300,000 $996,080
Intergovernmental Taxes 2,239,453 2,175,000 2,220,000 45,000
Other Taxes 120,658 120,000 116,000 (4,000)
Franchise & Utility Taxes 7,295,904 7,557,241 7,500,000 (57,241)
Property Taxes 5,261,508 5,249,399 5,274,699 25,300
Intergovernmental 1,271,801 741,418 829,974 88,556
Charges for Services 2,579,221 2,614,958 2,715,994 101,036
Fees, Licenses & Permits 760,615 716,850 708,400 (8,450)
Fines & Forfeitures 1,011,319 986,300 1,009,100 22,800
Contributions/Donations 175,644 75,000 302,250 227,250
Other Operating Revenues 255,988 65,000 83,000 18,000
Interest Income 127,988 95,000 110,000 15,000
Other Non‐Operating Revenue 47,725 25,000 25,000 ‐
Transfers In 32,944 23,800 23,800 ‐
Carry Over Surplus ‐ ‐ ‐ ‐
Total Revenue $32,037,070 $30,748,886 $32,218,217 $1,469,331
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Net
Change*
FISCAL YEAR BEGINNING NOVEMBER 1
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
88
General Fund Overview
Summary of Significant Assumptions and Changes for FY17
Sales tax revenue was based on a three year average increase applied to the anticipated prior year
receipts.
Franchise & Utility Taxes are composed of receipts from four sources: Natural Gas, Electricity,
Telephone, and Cable. The approved FY17 budget includes a utility tax rate of 6%. The City’s gross
receipts tax is capped at 7%. The FY17 budget for telephone and cable was based on the receipt trends
from the previous fiscal years. The tax rate for telephone is 7%. The tax rate for cable is 5% per state
franchise agreement.
Property tax revenue calculation was based on preliminary assessments with no growth assumed.
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 FY17 budgeted figure for Charges for Services did increase from FY16 and previous fiscal years. As
in past budget years, the budget includes a Department of Finance administrative fee which
reimburses the General Fund for the support services the Enterprise Funds receive from the
administrative departments.
The FY17 budgeted figure for Contributions/Donations increased due to the new contract with Allied
Services, LLC for trash services that was signed in FY16. The new contract outlines an annual amount
that is payable to the City as a charge for damage to roadways.
Interest Income growth is due to a historical review of the revenue the City has earned. The City feels
the FY17 budgeted amount accurately reflects the amount the City will earn during the year.
89
General Fund Overview
General Fund Expenditures by Department
Department Amount Percent
Mayor and City Council $76,363 $79,020 $78,770 $(250) ‐0.32%
Office of City Clerk 116,740 161,283 118,004 (43,279) ‐26.83%
Office of City Administrator 299,039 302,182 288,101 (14,081) ‐4.66%
Office of City Counselor 318,146 341,536 345,170 3,634 1.06%
Municipal Court 255,425 253,071 263,925 10,854 4.29%
Human Resources Department 234,664 232,580 310,868 78,288 33.66%
Finance Department 857,599 982,585 948,448 (34,137) ‐3.47%
Non‐Departmental 1,165,548 940,677 1,352,042 411,365 43.73%
Information Technology Services 1,090,462 1,013,526 1,002,717 (10,809) ‐1.07%
Police Department 9,800,366 9,911,568 10,137,393 225,825 2.28%
Fire Department 6,716,122 6,941,224 7,133,473 192,249 2.77%
Dept of Planning and Protective Svcs 2,055,191 2,316,308 2,529,702 213,394 9.21%
Department of Public Works 5,137,287 5,565,378 6,121,129 555,751 9.99%
Transfers and Subsidies 1,275,692 1,417,530 1,288,475 (129,055) ‐9.10%
Capital/Vehicle/Equipment ‐ 290,418 ‐ (290,418) ‐100.00%
Capital Projects 334,959 ‐ 300,000 300,000 0.00%
TOTAL $29,733,603 $30,748,886 $32,218,217 $1,469,331
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
FY15
Actual
FY16
Adopted Budget
FY17
Adopted Budget
Net Change*
A review of the General Fund expenditures by Department shows there are six Departments that have a
change in excess of $200,000 in the FY17 budget when compared to the FY16 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. Due to the fact that the City of Jefferson is
currently undergoing a compensation and classification study and the results have not yet been finalized, the
FY17 budget includes a General Fund placeholder allocation in the amount of $411,374 to address the findings
of the study. This same allocation was not included in the FY16 budget.
Money budgeted to the Police Department is used to support police service operations for the City of
Jefferson. The FY17 budget for the Police Department includes two additional positions; training and
education funds; funds for two motorcycle purchases; and funds for seven vehicle replacements.
The FY17 budget for the Department of Planning and Protective Services includes one additional position and
funds for a part‐time plan reviewer and additional seasonal salaries. Additionally, there are funds included in
the FY17 budget for consultants to complete the 5‐year update of the Metropolitan Transportation Plan
(MTP).
The FY17 budget for the Department of Public Works includes three additional positions; replacement of a
street sweeper, a supervisor truck, and three snow plow only trucks; the purchase of a mini‐excavator and a
wheel balancer/tire changer; as well as approximately $80,000 of additional street material supplies. None of
these items were included in the FY16 budget.
90
General Fund Overview
There was no money budgeted to Capital/Vehicle/Equipment in FY17. In FY16, this line item included funds to
be used for the purchase of vehicles and equipment at the discretion of the City Administrator.
The FY17 budget for Capital Projects of $300,000 is intended to be used for Ongoing Infrastructure/Facility
Needs. This amount is based on a Capital Replacement Plan developed by the City that determines an annual
amount to be set aside for future replacements of roofs, HVACs and generators for all City infrastructure. If
these funds are not utilized in the year budgeted they will be reappropriated for use in subsequent years.
Budget for this type of expense has not been included in previous years.
91
General Fund Overview
General Fund Expenditures by Type
Type Amount Percent
Personnel Services $ 21,993,539 $ 22,716,767 $ 23,747,107 $ 1,030,340 4.54%
Materials & Supplies 1,078,206 1,340,091 1,278,940 (61,151) ‐4.56%
Contractual Services 1,952,504 1,828,062 2,005,283 177,221 9.69%
Utilities 1,004,630 1,059,430 1,069,360 9,930 0.94%
Repairs & Maintenance 1,350,066 1,522,359 1,542,538 20,179 1.33%
Other Operating Expenses 123,335 129,000 136,500 7,500 5.81%
Capital Purchases 582,477 735,647 850,014 114,367 15.55%
Capital Projects 373,154 ‐ 300,000 300,000 0.00%
Transfers Out 1,275,692 1,417,530 1,288,475 (129,055) ‐9.10%
Debt Service ‐ ‐ ‐ ‐ 0.00%
TOTAL $ 29,733,603 $ 30,748,886 $ 32,218,217 $ 1,469,331
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
Net Change*
A review of the General Fund expenditure by type shows the largest changes occurred in the Personnel
Services, Contractual Services, and Capital Projects categories.
The increase in Personnel Services is due to the fact that the FY17 budget includes an across the board
salary/wage adjustment for all full‐time employees and all part‐time with benefit employees. Additionally
there is a ten percent increase built into the FY17 budget for the expected cost of the health insurance
increase.
The increase in Contractual Services for FY17 is partially due to the expected increase in the cost of General
Insurance coverage in the Non‐Departmental budget; increased Medical Service Costs and heavy demands for
training in the Fire Department; and increased Professional Service costs for consultants to complete the 5‐
year update of the Metropolitan Transportation Plan (MTP) in the Planning and Protective Services‐
Metropolitan Planning Organization Department.
The FY17 increase in Capital Projects is intended to be used for Ongoing Infrastructure/Facility Needs. This
amount is based on a Capital Replacement Plan developed by the City that determines an annual amount to
be set aside for future replacements of roofs, HVACs and generators for all City infrastructure. If these funds
are not utilized in the year budgeted they will be reappropriated for use in subsequent years. Budget for this
type of expense has not been included in previous years.
92
General Fund Overview
Full Time Equivalents (FTEs) By Department
Department
Budget
FY15
Budget
FY16
Budget
FY17 Net Change*
Mayor and City Council^‐ ‐ ‐ ‐
Office of City Clerk 1.33 1.33 1.33 ‐
Office of City Administrator 2.00 2.00 2.00 ‐
Office of City Counselor 3.34 3.34 3.34 ‐
Municipal Court 2.33 2.33 2.33 ‐
Human Resources Department 2.00 3.00 3.00 ‐
Finance Department 12.00 12.00 11.75 (0.25)
Information Technology Services 9.25 9.25 9.50 0.25
Police Department 125.75 125.75 127.75 2.00
Fire Department 73.00 74.00 76.00 2.00
Dept of Planning and Protective Svcs 19.00 20.00 21.00 1.00
Department of Public Works 44.50 44.50 47.50 3.00
Total Full Time 294.50 297.50 305.50 8.00
^The Mayor and City Council are part‐time positions.
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
93
General Fund Overview
The Full Time Equivalents (FTEs) By Department 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.
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 and allows the City Council to
evaluate the long term impact of current budget and spending decisions. 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. As new information is discussed and
various assumptions and budget levels change or are evaluated, the projection will change. The model
illustrates the projected General Fund balance through FY21 based on projected revenues, adopted FY17
budget levels, and a number of assumptions for future growth rates. This table is a condensed version of the
model presented near the end of the FY17 budget process.
Est. Beginning Fund Balance $ 7,092,288 $ 9,395,755 $ 9,395,755 $9,395,755 $9,024,715 $8,486,036 $7,997,171
Revenues 32,037,070 30,748,886 32,218,217 32,866,319 33,528,031 34,203,639 34,893,434
Less: Expenditures 29,733,603 30,748,886 32,218,217 33,237,359 34,066,710 34,692,504 35,707,660
Ending Fund Balance $ 9,395,755 $ 9,395,755 $ 9,395,755 $ 9,024,715 $ 8,486,036 $ 7,997,171 $ 7,182,945
Less: Reserve for Inventory $ 184,250 $184,250 $ 184,250 $ 184,250 $ 184,250 $ 184,250 $184,250
Less: Reserve for Prepaids 56,992 56,992 56,992 56,992 56,992 56,992 56,992
Less: Encumbrances 1,831,544 1,831,544 1,831,544 125,000 125,000 125,000 125,000
312,638 312,638 312,638 312,638 312,638 312,638 312,638
$7,010,331 $7,010,331 $7,010,331 $8,345,835 $7,807,156 $7,318,291 $6,504,065
23.78% 22.80%21.76% 25.11% 22.92%21.09% 18.21%
2019
Projected
2020
Projected
2021
Projected
Unrestricted Fund Balance as a
Percentage of Originally Adopted
Expenditures
2015
Actual
2016
Adopted
2017
Adopted
2018
Projected
Unrestricted Fund Balance
Less: Reserve for
Restricted Funds
The City built the projection with the following assumptions:
2.10% revenue increase
2.00% for any items related to salary such as retirement, social security, overtime
5.00% for the group health insurance and the employee assistance program
2.00% increase for materials & supplies, contractual services, utilities, and repairs & maintenance expense
categories
The subsidy for the Airport and Transit Divisions is calculated based on the dollar amount required for
revenues to equal expenditures in the individual Airport Division Fund and the Transit Division Fund.
A review of the five year projection for the General Fund reveals for FY18 through FY21 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. Appropriate adjustments will be made to
94
General Fund Overview
budgeted revenues and expenditures to ensure the fund balance remains within the stated policy in future
years.
95
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
96
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 Officer 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.
Purpose Statement
To serve as the legislative and policy‐making body of the municipal government and have responsibility for
enacting City ordinances, appropriating funds to conduct City business, and providing policy direction to the
administrative staff.
Jefferson City Ward Map
97
Mayor and City Council
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $70,484 $69,795 $69,795 $‐ 0.00%
Materials & Supplies 159 900 900 ‐ 0.00%
Contractual Services 5,514 8,000 8,000 ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 206 325 75 (250) ‐76.92%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 76,363 $ 79,020 $ 78,770 $ (250)
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Net Change*FY16
Adopted
Budget
FY17
Adopted
Budget
FY15
Actual
A review of the budget
summary reveals the Mayor
and City Council’s budgeted
expenses are expected to
remain constant.
98
Mayor and City Council
Full Time Equivalents (FTEs)
Job Title
FY15
Actual
FY16
Adopted
FY17
Adopted Net Change*
Mayor and Council
Elected ‐ Mayor 1.00 1.00 1.00 ‐
Elected ‐ City Councilman 10.00 10.00 10.00 ‐
Total ‐ Elected Positions 11.00 11.00 11.00 ‐
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Staffing levels for the Mayor and City Council have remained constant with no expectation of a change in the
future.
99
Office of City Clerk
Overview
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.
Purpose Statement
Contribute to the quality of life of the City by providing and preserving organizational information and
ensuring City compliance with statutory requirements.
Departmental Goals & Objectives (including, but not limited to)
1. 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
2. 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
3. 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
4. Continue to consolidate archived hard copies 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
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Percent of department directors rating the department as “good” or above.100% 100% / 100% 100%
2. Percent of City Council rating the department as “good” or above.100% 100% / 100% 100%
3. Number of state, media, or citizen notifications of non‐compliance with
statutory requirements. 0 0 / 0 0
100
Office of City Clerk
Performance Measures 2015 2016 2017
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.0.45% 0.52% 0.37%
2. Percent of City Council packets prepared/distributed within deadline.100% 100% 100%
3. Percent of record requests responded to within 3 business days.100% 100% 100%
4. Percent of executed legislation distributed within 3 business days of execution.100% 100% 100%
5. Percent of code updates performed and distributed within 2 weeks of execution
of authorizing legislation. 100% 100% 100%
6. Percent of City Council minutes transcribed within same business week as
meeting. 100% 100% 100%
7. Percent of City Council closed session actions posted within statutory deadline.100% 100% 100%
8. Percent of Budget Committee minutes transcribed within same business week
as meeting. 100% 100% 100%
9. Percent of tax bills issued or released within 3 days of execution.100% 100% 100%
10. Percent of election filing periods coordinated, tracked,archived.100% 100% 100%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 1.33 1.33 1.33
2. Total department adopted budget. $133,858 $161,282 $118,004
3. Number of paper records digitized, archived, and made accessible to staff and
public. 30,864 28,886 40,000
4. Number of tax bills generated, tracked, and released.114 133 100
5. Number of updates made to City Code.
14 updates
of 49
amendments
15 updates of
28
amendments
15 updates
of 35
amendments
6. Number of Sunshine requests responded to, tracked and archived.472 463 500
7. Number of meeting notices posted, distributed, and archived.314 551 400
8. Number of Council/Budget Committee meetings attended and recorded for
official minutes. 80 61 80
9. Number of web pages updated and maintained. 48 50 48
Significant Changes/Initiatives
In an ongoing effort to be as paperless as possible, the Office of City Clerk distributes City Council packets to
the Council Members, staff, public and media by electronic means. Additionally, all City ordinances going back
to the early 1800s have been transferred from Microfilm to digital format with the Laserfiche document
management system. Other record types are being digitized based upon archival retention schedules as
prescribed by state law, frequency of usage by staff or requested access by the public.
Initiatives of utilizing Online Sunshine Request and Special Tax Bill Request inquiry systems were also
instituted and have proven to be effective for both the City Clerk’s Office, as well as the public utilizing them.
The Office of City Clerk will continue cross training personnel to assist with the City Clerk functions as
warranted.
101
Office of City Clerk
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $94,935 $95,483 $85,034 $(10,449) ‐10.94%
Materials & Supplies 1,091 1,000 1,000 ‐ 0.00%
Contractual Services 20,312 64,275 31,675 (32,600) ‐50.72%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 403 525 295 (230) ‐43.81%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 116,740 $ 161,283 $118,004 $ (43,279)
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
FY16
Adopted
Budget
FY17
Adopted
Budget
Net Change*
FY15
Actual
A review of the budget summary
reveals the Office of City Clerk‘s
budget expenditures
experienced a decrease from
FY16 to FY17. The most
significant decrease occurred in
the Contractual Services
category. The budget was
increased in FY16 to include the
expected cost for a general
election. For FY17, the budget
was reduced because no
election costs are expected.
The Personnel Services category
also shows a significant decrease
due to salary and benefits being
reduced because of employee
turnover.
102
Office of City Clerk
Full Time Equivalents (FTEs)
Job Title
FY15
Actual
FY16
Adopted
FY17
Adopted Net Change*
Office of City Clerk
City Clerk 1.00 1.00 1.00 ‐
Administrative Assistant 0.33 ‐ ‐ ‐
Administrative Technician ‐ 0.33 0.33 ‐
Total Full Time 1.33 1.33 1.33 ‐
Total Part‐time ‐ ‐ ‐ ‐
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures..
The staffing levels for the Office of City Clerk have remained constant with no expectation of a change in the
future.
103
Office of City Administrator
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.
Purpose Statement
Contribute to the quality of life of the City by providing organizational leadership and assuring quality program
outcomes.
Departmental Goals & Objectives (including, but not limited to)
1. 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
2. Encourage and support quality development and redevelopment
OBJECTIVE: To attract new businesses to the City
3. 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 on 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
4. Continue to ensure the implementation of the Mayor and City Council directives
5. Continue to identify operational efficiencies within City departments
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Percent of department directors rating the department as “good” or above in
assisting them in accomplishing departmental goals. 100% 100%/TBD 100%
2. Mayor rating of the City Administrator performance as “good” or above.Yes Yes/TBD Yes
3. Percent of budget performance expectations achieved by City Departments.65% 95%/TBD 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.1.05% 0.98% 0.90%
2. Percent of full time employees to overall adopted budget.0.00069% 0.00061 % 0.00070%
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Office of City Administrator
Performance Measures 2015 2016 2017
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized in the City.411 415 426
2. Total department adopted budget. $310,501 $302,182 $288,101
3. Number of City departments. 17 17 17
4. Number of identified outcome performance expectations.85 97 97
Significant Changes/Initiatives
The Mayor serves as the Chief Executive Officer of the City. Initiatives, projects, and processes were
reevaluated or re‐emphasized to which the City Administrator adjusted/responded accordingly. The City
Administrator will continue to support department personnel on implementing the directives of the Mayor
and City Council.
In FY16, assisted with several Mayor and Council initiatives, including, but not limited to: a successful capital
sales tax renewal; continuation of current employee health plan design; participated in the recruitment and
hiring of several key personnel; provided policy and technical review of two “tax increment financing”
projects/proposals; provided a recommended budget to the Mayor (with an emphasis on employee
compensation; increased employee training and development); Mayor and Council increased capital funding
(for vehicles, equipment, and facilities, and level of service enhancements); and assisted in the review of
several development projects.
The Office of City Administrator, applicable departments within the City and the Chamber of Commerce,
worked with various economic development related initiatives/proposals, some of which came to fruition
during FY16. The City will continue to assist in economic development efforts, to include recruitment of new
businesses and retention/growth of existing businesses.
The City Administrator will continue to facilitate discussions with employees on organizational outcomes and
performance management.
For FY17 the Office of City Administrator will assist departments in focusing on personnel related initiatives,
some of which include increasing employee participation on advisory committees for various operational
issues, implementing Council approved actions related to a pending Classification and Compensation Plan
review, and continuing to develop strategies to address long‐term health insurance benefits for employees.
105
Office of City Administrator
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $291,104 $291,952 $279,231 $(12,720) ‐4.36%
Materials & Supplies 1,568 3,755 3,050 (705) ‐18.77%
Contractual Services 6,031 6,000 5,600 (400) ‐6.67%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 336 475 220 (255) ‐53.68%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 299,039 $ 302,182 $288,101 $ (14,080)
Net Change*
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
A review of the budget
summary reveals the Office
of City Administrator’s
budgeted expenditures
experienced an overall
decrease from FY16 to FY17.
The most significant
decrease occurred in the
Personnel Services category,
due to employee turnover.
The budget was reduced to
reflect the difference in the
salary and the associated
benefits for the new
employee. The Materials &
Supplies, Contractual
Services, and Repairs &
Maintenance categories
were also reduced to reflect
the expected needs for
FY17.
106
Office of City Administrator
Full Time Equivalents (FTEs)
Job Title
FY15
Actual
FY16
Adopted
FY17
Adopted Net Change*
Office of City Administrator
City Administrator 1.00 1.00 1.00 ‐
Administrative Assistant 1.00 1.00 1.00 ‐
Communications Manager 1.00 ‐ ‐ ‐
Total Full Time 3.00 2.00 2.00 ‐
Total Part‐time ‐ ‐ ‐ ‐
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Staffing levels for the Office of City Administrator have remained constant with no expectation of a change in
the future.
107
Office of City Counselor
Overview
The City Counselor reports directly to the Mayor and City Council as a whole.
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 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.
Purpose Statement
Contribute to the quality of life of the City through providing information and legal services to the City Council,
City Departments and its employees.
Department Goals & Objectives (including, but not limited to)
1. Provide reliable, efficient, and accurate legal services to the City’s elected and appointed officials and staff
OBJECTIVE: To ensure timely, quality legal services in order to allow for the successful completion of City
projects
108
Office of City Counselor
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 collection efforts for various departments
2. Enforce City ordinances
OBJECTIVE: To protect the health and safety of the citizens and the integrity of neighborhoods
3. Continue to work closely with the Police Department, enforcement officials, and the elected Municipal
Court personnel to maintain effective working enforcement personnel relations 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
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Percent of department directors rating the Office of City Counselor legal services
as “good” or better. 100% 90%/100% 90%
2. City Council satisfaction rating of “good” or better with the City Counselor legal
services. 100% 90%/100% 90%
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Office of City Counselor
Performance Measures 2015 2016 2017
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.1.19% 1.11% 1.07%
2. Percent of contracts prepared/reviewed within 7 business days from date of
receipt. 97% 100% 98%
3. Percent of sunshine law requests, first contact for litigation claims responded to
within 3 business days. 100% 100% 100%
4. Percent of ordinances and resolutions prepared within 7 business days of request
(received by Law). 96% 100% 95%
5. Number of default judgements against the City (caused by failure to respond). 0 0 0
6. Ordinances overturned by Circuit Court (in which Counselor prepared or argued
for validity). 0 0 0
7. Percent of code cases resolved or submitted to initial court action within 12
months from referral to Office of City Counselor. 100% n/a 95%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 3.34 3.34 3.34
2. Total department adopted budget. $352,110 $341,536 $345,170
3. Number of contracts reviewed/prepared. 350 286 320
4. Number of contracts prepared/reviewed within 7 business days of request. 340 286 310
5. Number of Ordinances/Resolutions drafted. 75 174 100
6. Number of Ordinances/Resolutions drafted within 7 business days of request. 72 174 100
7. Number of Workmen’s Compensation & litigation matters administered. 67 74 70
8. Number of lawsuits challenging City Ordinances or practices. 0 0 0
9. Number of hours staffing Council and Citizen Committees. 240 235 250
10. Number of sunshine requests to which Law responded. 350 463 340
Significant Changes/Initiatives
During FY16, the Office of City Counselor continued significant work on a multipurpose building partnership
agreement between the City’s Department of Parks, Recreation, and Forestry and Lincoln
University. Additionally, a significant amount of time was spent on reviewing tax increment financing project
proposals. The Office continued to take 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 assisted
with a general election for City Council and an election authorizing extension of an existing capital sales tax. A
considerable amount of time was spent reviewing and assisting with the issuance of approximately $10 million
in wastewater bonds.
During the fiscal year there were significant staffing changes.
For FY17, the newly hired City Counselor will become familiar with operating procedures and issues of the
City. Efforts will continue to address abandoned buildings and specific areas of blight within the City. The City
anticipates submission of some additional economic development incentive requests for projects, including a
tax increment financing proposal.
110
Office of City Counselor
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $290,468 $308,691 $316,470 $7,779 2.52%
Materials & Supplies 7,169 3,050 2,850 (200) ‐6.56%
Contractual Services 19,846 28,995 25,225 (3,770) ‐13.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 662 800 625 (175) ‐21.88%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 318,145 $ 341,536 $345,170 $3,634
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
Net Change*
A review of the budget summary
reveals the FY17 budget for the
Office of City Counselor remained
fairly constant overall. The most
significant change occurred in the
Personnel Services category due to
employee turnover. The budget
for this category was increased to
compensate for the salary and the
associated benefits for the new
employee.
111
Office of City Counselor
Full Time Equivalents (FTEs)
Job Title
FY15
Actual
FY16
Adopted
FY17
Adopted Net Change*
Office of City Counselor
City Counselor 1.00 1.00 1.00 ‐
Associate City Counselor 1.00 1.00 1.00
Paralegal 1.00 1.00 1.00
Administrative Assistant 0.34 ‐ ‐ ‐
Administrative Technician ‐ 0.34 0.34 ‐
Total Full Time 3.34 3.34 3.34 ‐
Total Part‐time ‐ ‐ ‐ ‐
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Staffing levels for the Office of City Counselor have remained constant with no expectation of a change in the
future. The Administrative Assistant position was reclassified to an Administrative Technician position for the
FY16 budget. The Administrative Technician position is a shared position with the Office of City Clerk and the
Municipal Court.
112
Municipal Court
Overview
The Municipal Court Staff reports directly to the City Counselor and they support the elected municipal judge
and elected prosecutor.
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.
Purpose Statement
Contribute to the quality of life of the City by assisting with the safety of citizens through appropriate
prosecution of municipal violations.
Department Goals & Objectives (including, but not limited to)
1. Promote safety in the community by effective and impartial administration of justice
2. Continue to provide high quality customer service that is effective, efficient, and delivered in a professional
environment with effective case management, revenue collection and record retention support
3. Continue to implement paperless processes
4. Participate in planning process to relocate Municipal Court
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Elected Prosecutor and Judge rating service provided by Court staff as “good” or
better. 100% 100% / 100% 100%
2. Recidivism rate of all defendants over the previous 3 years.14% 14% / 14% 14%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.0.87% 0.82% 0.82%
2. Percent of cases filed during budget year which are completed within 6 months of
the date the summons is issued. 77% 66% 80%
3. Number of cases per FTE. 4,510 4,085 4,700
4. Percent of persons convicted during budget year who are placed on probation.2%2% 5%
5. Percent of total fines issued vs. collected. 91%74% 90%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 2.33 2.33 2.33
2. Total department adopted budget. $256,358 $253,070 $263,925
3. Number of cases processed during the year. 10,374 9,518 11,000
4. Number of convictions during the year. 7,653 7,607 7,000
5. Number of cases dismissed (excluding No Insurance tickets).1,006 730 1,000
6. Number of probations issued. 160 151 350
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Municipal Court
Performance Measures 2015 2016 2017
Workload / Service Level Indicators (continued) Actual Actual Projected
7. Number of parking tickets paid through court. 4,680 17,880 7,000
8. Number of tickets amended from original charge.981 889 1,020
9. Number of DWI tickets issued. 121 100 100
10. Number of DWI ticket convictions. 87 85 40
11. Number of warrants issued. 2,949 2875 3,000
12. Total amount of fines issued. $1,179,389 $1,084,144 $1,050,000
13. Total amount of fines collected. $1,084,568 $802,760 $900,000
14. Number of cases completed within 6 months of issuance.89 3,288 90
15. Number of cases appealed to circuit court. 2 5 2
16. Hours spent prosecuting cases by City Counselor’s office.384 48 350
Significant Changes/Initiatives
Near the end of the FY16, the Municipal Court Administrator retired. Efforts to recruit and hire a replacement
Municipal Court Administrator were conducted. The City Council authorized increasing the salary of the
Municipal Judge.
For FY17, the effort to provide quality service to the internal and external customers of the Municipal Court
and the process of going paperless will continue. The State Supreme Court has ordered Municipal Court
dockets to be available online, which the City will accomplish.
When the new Parks and Recreation Wellness/Recreation Center is completed, the Department of Parks and
Recreation personnel will be moving from their current location to the Wellness/Recreation Center. At that
time efforts will be initiated to design and construct a Municipal Court in the building vacated by the
Department of Parks and Recreation with the intent of moving Municipal Court from City Hall to the new
location.
The newly hired City Counselor will review operating procedures of Municipal Court to ensure efficient
operations.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $222,209 $222,241 $230,815 $8,575 3.86%
Materials & Supplies 8,091 7,890 8,890 1,000 12.67%
Contractual Services 16,726 21,990 23,490 1,500 6.82%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 798 950 730 (220) ‐23.16%
Capital Purchases 7,600 ‐ ‐ ‐ 0.00%
Total $ 255,424 $ 253,071 $ 263,925 $ 10,855
Net Change*
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
114
Municipal Court
A review of the budget summary reveals
the expenditures to operate the Municipal
Court have increased slightly for FY17. The
most significant change occurred in the
Personnel Services category due to
employee turnover. The budget for this
category was increased to compensate for
the salary and the associated benefits for
the new employee. All other categories
were adjusted to reflect the expected
needs for FY17.
Full Time Equivalents (FTEs)
Job Title
FY15
Actual
FY16
Adopted
FY17
Adopted Net Change*
Municipal Court
Municipal Court Coordinator 1.00 1.00 1.00 ‐
Deputy Court Clerk 1.00 1.00 1.00 ‐
Administrative Assistant 0.33 ‐ ‐ ‐
Administrative Technician ‐ 0.33 0.33 ‐
Part‐time Municipal Judge 1.00 1.00 1.00 ‐
Part‐time Clerk 1.00 1.00 1.00
Part‐time Bailiff 1.00 1.00 1.00
Elected ‐ Municipal Judge 1.00 1.00 1.00 ‐
Elected ‐ Prosecuting Attorney 1.00 1.00 1.00 ‐
Total Full Time 2.33 2.33 2.33 ‐
Total Part‐time 5.00 5.00 5.00 ‐
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
The staffing levels for the Municipal
Court have remained constant with no
expectation of a change in the future.
The Administrative Assistant position
was reclassified to an Administrative
Technician position for the FY16 budget.
The Administrative Technician position is
a shared position with the Office of City
Clerk and the Municipal Court.
115
Human Resources Department
Overview
The Human Resources Department reports directly to the City Administrator.
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, the Departments and the employees.
Purpose Statement
Contribute to the quality of life of the City by assisting Departments in fostering and supporting quality
employees.
Department Goals & Objectives (including, but not limited to)
1. Assess competiveness of salaries and benefits and make recommendations to the City Administrator and
the City Council
OBJECTIVE: Engage independent consultant to conduct comprehensive classification and compensation
study
OBJECTIVE: To provide attractive benefit offerings to the employees while monitoring and controlling
costs for the benefit offerings
2. Improve effectiveness of the Human Resources Department with other City Departments
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
3. 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
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Percent of department directors rating the department as “good” or above in
assisting their department in achieving their goals. 100% 80%/90% 90%
2. Percent of City employees rating Human Resources as “good” or above in
assisting their needs. 94% 80%/90% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.1.06% 0.76% 0.96%
2. Number of recruitments per authorized positions.11.2 8.8 7.1
3. Percent of turnover in full‐time employees. 7.8% 11.5% 8%
4. Percent of employees using the EAP. 7%6.7% 8%
5. Percent of employees participating in the City’s Wellness Incentive Program at
the beginning of the year. 72% 65% 65%
116
Human Resources Department
Performance Measures 2015 2016 2017
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 2 3 3
2. Total department adopted budget. $312,187 $232,580 $310,868
3. Number of recruitments. 89 132 60
4. Number of applications processed. 4,211 2,312 2,000
5. Number of new hires processed. 27 46 50
6. Number of introductory periods completed. 22 41 31
7. Number of wellness outreach efforts. 50 66 75
8. Number full‐time authorized positions city‐wide.411 415 425
9. Number part‐time authorized positions city‐wide.351 431 438
10. Number of full‐time employees leaving employment.32 36 34
11. Number of unsatisfactory or needs improvement overall performance
evaluations. 7 5 0
Significant Changes/Initiatives
During FY16, the Human Resources Department implemented an Administrative Services Only (ASO) self‐
insured funding arrangement for our group health insurance. This included two new plan choices, to go along
with a Health Savings Account (HSA), giving employees the flexibility to choose the health plan which best
meets the needs of themselves and their families.
The Department continues to build on the Wellness Program and recently awarded a contract to a new
wellness provider which will enhance the electronic tracking capabilities for our employees who are actively
participating in our wellness program.
Staff also had approximately 50 boxes of closed personnel files converted to digital files, allowing for easier
retrieval, less storage space, and safer document retention.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $ 212,622 $ 211,612 $ 292,620 $ 81,008 38.28%
Materials & Supplies 2,779 3,900 3,900 ‐ 0.00%
Contractual Services 19,058 16,593 14,128 (2,465) ‐14.86%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 206 475 220 (255) ‐53.68%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 234,665 $ 232,580 $ 310,868 $ 78,288
Net Change*
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
117
Human Resources Department
Full Time Equivalents (FTEs)
Job Title
FY15
Actual
FY16
Adopted
FY17
Adopted Net Change*
Human Resources
Director of Human Resources 1.00 1.00 1.00 ‐
Human Resources Specialist 1.00 1.00 1.00 ‐
Administrative Assistant ‐ ‐ 1.00 1.00
PT w/Benefits Human Resources Assistant 1.00 1.00 1.00 ‐
Total Full Time 2.00 2.00 3.00 1.00
Total Part‐time 1.00 1.00 1.00 ‐
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
A review of the budget
summary reveals the Human
Resources department’s
budgeted expenditures
increased from FY16 to
FY17. The most significant
increase occurred in the
Personnel Services category
due to the addition of the
Administrative Assistant
position after the FY16
budget was adopted. The
budget was increased to
compensate for the salary
and the associated benefits
for the new employee. All
other categories were
reduced to reflect the
expected needs for FY17.
A review of the staffing levels
from FY16 to FY17 shows an
addition of an Administrative
Assistant position. After the
FY16 budget was adopted,
Ordinance 15446 was passed to
amend the budget to add an
Administrative Assistant
position. There is no expectation
of a change in staffing levels for
FY17.
118
Finance Department
Overview
The Finance Department reports directly to the 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 Department’s 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.
Purpose Statement
Contribute to the quality of life of the City by providing financial information and services.
Department Goals & Objectives (including, but not limited to)
1. 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
2. Prepare the Comprehensive Annual Financial Report (CAFR) consistent with criteria established by the
Government Finance Officers Associations (GFOA) for the Certification of Achievement Excellence in
Financial Reporting Programs
OBJECTIVE: To ensure the Department provides a fair presentation of financial information to the decision
makers
3. 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
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Finance Department
4. Communicate clearly with the Citizens, Mayor, City Council, City Administrator, and Department Directors
who request financial information
OBJECTIVE: To ensure users of financial information have the information required in a timely manner to
make good decisions
5. Coordinate with the Mayor, City Council, City Administration, and Department Directors to develop a
balanced budget consistent with the criteria established by the 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
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Percent of department directors rating finance as “good” or above.80% 90%/100%90%
2. Percent of department directors rating purchasing as “good” or above.n/a 90%/83.33%90%
3. Receive an unqualified audit from an independent auditor (for prior year).Yes Yes/Yes Yes
4. Receive the GFOA CAFR Award (for prior year). Yes Yes/Yes Yes
5. Receive the GFOA Budget Award (for prior year).Yes Yes/Yes Yes
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.2.84% 3.20% 2.95%
2. Percent of voided accounts payable checks. 1.43% 1.62% 1.00%
3. Average number of days to approve new business license application. 17 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. 12 12 11.75
2. Total department adopted budget. $836,885 $982,585 $948,448
3. Accounts Payable – Number of payments issued.7,556 8,041 8,000
4. Accounts Payable – Number of payments voided.108 130 100
5. Accounts Payable – Number of 1099’s issued (Misc., S, and R)138 121 130
6. Accounts Receivable – Number of invoices issued.5,997 8,999 9,000
7. Business Licensing – Number of business licenses issued.2,970 2,899 3,000
8. Cash Receipts – Number of receipts entered. 196,570 197,047 200,000
9. General Ledger – Number of journal entries to correct issues.53 72 70
10. Payroll – Number of payroll checks/direct deposits.13,882 14,144 14,500
11. Purchasing – Number of bids/quotes/renewals. 154 224 185
12. Purchasing – Number of purchase orders issued.559 586 600
13. Utility Billing – Number of bills issued. 239,845 239,055 240,000
120
Finance Department
Significant Changes/Initiatives
The Finance Department received the Government Finance Officers Association Distinguished Budget
Presentation for the 2nd straight year. This award was for the fiscal year beginning November 1, 2015.
The Finance Department received the Government Finance Officers Association Certificate of Achievement for
Excellence in Financial Report (CAFR) for the 20th straight year. This award was for the fiscal year ended
October 31, 2015. The Certificate of Achievement is the highest form of recognition in governmental
accounting and financial reporting, and its attainment represents a significant accomplishment by a
government and its management.
The Finance Department received the Government Finance Officers Association Award for Outstanding
Achievement in Popular Annual Financial Report (PAFR) for the 2nd straight year. This award was for the fiscal
year ended October 31, 2015. The PAFR is specifically designed to be readily accessible and eaisly
understandable to the general public and other interested parties without a background in public finance.
For the fiscal year ended October 31, 2015, the City received a clean annual audit report with no audit
findings. We are currently preparing for the audit field work for the fiscal year ending October 31, 2016.
The Finance Department also continued to refine the City’s multi‐year financial forecasting plan and the
capital replacement plan.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $799,465 $895,444 $872,053 $(23,391) ‐2.61%
Materials & Supplies 26,176 30,000 30,000 ‐ 0.00%
Contractual Services 30,949 56,241 45,395 (10,846) ‐19.28%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 1,010 900 1,000 100 11.11%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 857,600 $ 982,585 $ 948,448 $ (34,137)
Net Change*FY16
Adopted
Budget
FY17
Adopted
Budget
FY15
Actual
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
A review of the budget summary reveals a significant decrease for the Personnel Services category in
FY17. This decrease is due to the Help Desk Technician position being totally funded from the
Information Technology Department.
The Contractual Services category also decreased in FY17 due to the City not incurring the cost of the
biennial post‐employment benefit valuation.
121
Finance Department
Full Time Equivalents (FTEs)
Job Title
FY15
Actual
FY16
Adopted
FY17
Adopted Net Change*
Finance Department
Director of Finance &
Information Technology Services ‐ 0.75 0.75 ‐
Chief Accountant 1.00 1.00 1.00 ‐
Purchasing Agent 1.00 1.00 1.00 ‐
Auditor ‐ ‐ ‐ ‐
Senior Accountant, Accountant 2.00 2.00 2.00 ‐
Senior Accountant
Accountant
Senior Accounting Technician 1.00 2.00 2.00 ‐
Accounting Technician 2.00 2.00 2.00 ‐
Customer Service Representative 2.00 2.00 2.00 ‐
Purchasing Assistant 1.00 1.00 1.00 ‐
Administrative Assistant 1.00 ‐ ‐ ‐
Help Desk Technician ‐ 0.25 ‐ (0.25)
Part‐time Building Service Worker 1.00 1.00 2.00 1.00
Total Full Time 11.00 12.00 11.75 (0.25)
Total Part‐time 1.00 1.00 2.00 1.00
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
A review of the staffing levels for the
Finance Department shows two
changes from FY16 to FY17. A portion
of the Help Desk Technician is no
longer allocated to the Finance
Department. Instead, this position is
fully funded in the Information
Technology Services Department.
During the FY17 budget process, the
City Council authorized hiring an
additional Part‐time Building Service
Worker.
122
Non‐Departmental
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.
The Non‐Departmental Budget includes appropriations for personnel services, materials and supplies,
contractual services, utility expenses, repairs and maintenance, and other operating expenses.
The Personnel Services category is not used for employee salaries. The most common routine expenses
included under the Personnel Services category is the cost associated with the employee wellness program,
and in FY17 the estimated cost to implement the Compensation and Classification Study.
Money appropriated for the Materials and Supply category is intended to pay for gas used by the Housing
Authority, which is later billed to them and recognized as an offsetting revenue, and gas used by the City’s
support service departments. Examples of support service departments include the Office of City Clerk,
Finance, and the Office of City Counselor.
Money appropriated for the Contractual Services category is used to pay for general insurance premiums,
insurance deductibles associated with accidents, consulting services, contributions to the Jefferson City
Chamber of Commerce, as well as agreed upon funding to support the local public television station.
Money appropriated in the Utility Expense and Maintenance Expense categories are for expenses incurred to
support the City’s support service departments and maintain the City Hall Campus.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $41,804 $17,914 $422,595 $404,681 2259.02%
Materials & Supplies 10,549 14,000 12,000 (2,000) ‐14.29%
Contractual Services 979,075 683,114 728,697 45,583 6.67%
Utilities 46,397 55,650 55,650 ‐ 0.00%
Repairs & Maintenance 68,289 87,000 87,100 100 0.11%
Other Operating Expenses 19,434 28,000 46,000 18,000 64.29%
Capital Purchases ‐ 55,000 ‐ (55,000) 0.00%
Debt Service ‐ ‐ ‐ ‐ 0.00%
Total $ 1,165,548 $ 940,678 $ 1,352,042 $ 411,364
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
Net Change*
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
A review of the budget summary reveals significant increases in the Personnel Services, Contractual Services
and Other Operating Expenses categories for FY17. The Personnel Services category was increased due to the
expected cost of the City‐wide Compensation and Classification Study. The Contractual Services category was
increased to compensate for the expected increase in the general insurance premiums. The Other Operating
Expenses category included an increase in appropriation for the Missouri State Penitentiary (MSP) line item.
123
Non‐Departmental
During the FY16 budget
process, $55,000 was
budgeted to the Non‐
Departmental budget for
building and equipment
repairs and maintenance. The
Council did not include this
appropriation for FY17.
124
Information Technology Services
Overview
The Information Technology Services Department reports directly to the Director of Finance and Information
Technology Services.
The Information Technology Services Department is responsible for the design, implementation, and
maintenance of the City’s technology resources. The Information Technology Services Department provides
support to more than 400 users on a 24 hour 7 day a week basis. The wide area network has more than 600
devices connected to 48 servers. In addition, the Information Technology Services Department provides
custom application development, support, and telephone services.
The Information Technology Services Department supports the Geographic Information System (GIS), which
provides a central enterprise repository to all GIS related data. The Information Technology Services
Department is responsible for developing, supporting, and coordinating GIS with all City departments in order
to provide accessibility to GIS data and information.
Purpose Statement
Contribute to the quality of life of the City by providing access to information through technology.
Departmental Goals & Objectives (including, but not limited to)
1. Ensure departments have access to information as needed
OBJECTIVE: Provide available and accurate information to all City departments
2. Implement approved technological projects
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
3. Update the City’s 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
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Percent of helpdesk requests where the survey respondents rated service
received as “good” or above. 99.5% 98%/98.9% 99%
2. Percent of time enterprise applications were available.99.7% 99%/99.3%99%
3. Percent of time the data and voice network was available.99.9% 99%/99.2%99%
125
Information Technology Services
Performance Measures 2015 2016 2017
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.3.85% 3.30% 3.11%
2. Percent of helpdesk tickets resolved within the service level target.92.4% 79.5%90%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 9.25 9.25 9.50
2. Total department adopted budget. $1,133,761 $1,013,526 $1,002,717
3. Number of helpdesk requests taken. 2,933 1,653 2,950
4. Number of servers supported. 46 48 48
5. Number of peripherals (printers/scanners) supported.115 120 120
6. Number of PC’s supported. 275 285 290
7. Number of telephone lines supported. 359 360 365
8. Number of addresses/MSAG assigned. 185 180 180
9. Number of enterprise applications supported (i.e. New World, Tyler etc.).29 29 29
10. Number of email accounts. 580 580 580
11. Total storage utilized. 24TB 31TB 31TB
12. Number of web maps/apps supported. 51 51 51
Significant Changes/Initiatives
The City partnered with Centurylink to upgrade our Internet Pipe, and was able to upgrade our 20mbps pipe
to 500mbps at our primary site. The City was also able to place a 100mbps pipe, for backup, at our Disaster
Recovery (DR) site. This tremendous upgrade in speed and redundant pipe at the DR site will save the City
$9,000 a year.
The City will be partnering with a vendor to upgrade our Primary and Disaster Recovery Storage Area Network
(SAN). This upgrade will allow for faster data access speeds and future room to grow for new projects.
The City will migrate the current Exchange 2010 environment to Exchange 2016. We will also be upgrading
the Office 2010 desktop clients to Office 2016.
The GIS Group within the ITS Department secured an $8,000 grant from the Capital Region’s Healthy Schools
Healthy Communities organization. The grant was applied towards the purchase of the GeoCortex software
platform. GeoCortex is a website building software that will be used to develop a Sidewalk Management
System. The Sidewalk Management System will be used to display the current condition and locations of
sidewalks within Jefferson City and other participating communities.
The GIS Group has reached out to and met with the staff of Public Works, Parks and Recreation, Fire
Department, Police Department, Planning and Protective Services and, Capital Area Metropolitan Planning
Organization to discuss the unique GIS needs of each. In 2017 the GIS group will be designing and building
specific web‐based programs for each department to capitalize on their investment into each department’s
GIS data.
126
Information Technology Services
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $ 767,835 $ 733,626 $721,517 $ (12,109) ‐1.65%
Materials & Supplies 4,125 3,500 3,500 ‐ 0.00%
Contractual Services 38,263 45,900 46,200 300 0.65%
Utilities 55,403 58,000 58,000 ‐ 0.00%
Repairs & Maintenance 224,836 172,500 173,500 1,000 0.58%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 1,090,462 $ 1,013,526 $ 1,002,717 $ (10,809)
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
Net Change*
A review of the budget
summary reveals the
Department’s budget for
Personnel Services decreased
from FY16 to FY17. This
decrease is due to
adjustments to salary and
benefits because of
employee turnover. All other
categories remained fairly
constant.
127
Information Technology Services
Full Time Equivalents (FTEs)
Job Title
FY15
Actual
FY16
Adopted
FY17
Adopted Net Change*
Information Technology Services
Director of Finance &
Information Technology Services 1.00 0.25 0.25 ‐
ITS Manager 1.00 1.00 1.00 ‐
Systems Analyst 2.25 2.25 2.25 ‐
Information Systems Support Specialist 2.00 2.00 2.00 ‐
GIS Manager 1.00 1.00 1.00 ‐
GIS Specialist I1.00 1.00 1.00 ‐
GIS Specialist II 1.00 1.00 1.00 ‐
Help Desk Technician ‐ 0.75 1.00 0.25
Total Full Time 9.25 9.25 9.50 0.25
Total Part‐time ‐ ‐ ‐ ‐
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
A review of the staffing levels for the
Information Technology Services
Department shows a small change from
FY16 to FY17. A portion of the Help
Desk Technician is no longer allocated
to the Finance Department. Instead,
this position is fully funded in the
Information Technology Services
Department. Overall, staffing levels for
the Information Technology Services
Department have remained constant
with no expectation of a change in the
future.
128
Police Department
Overview
The Police Department
(JCPD) is administered
by the Chief of Police
who reports directly to
the City Administrator.
The Police Department
provides the community
with a full range of
police services, including
receiving and
responding to all
emergency and nonemergency calls for service, performing a variety of directed activities, and solving
neighborhood problems.
The Police Department is divided into three Divisions, which include Operations, Special Services, and Support
Services. The Department includes an Office of Professional Standards, the primary proponent within the
Department for hiring and training new Police employees and overseeing their ongoing professional activities.
The Operations Division is the largest Division of the Police Department and is comprised of the Patrol Section
and Community Action Team.
The Patrol Section’s primary purpose is to provide a police presence to deter crime, investigate instances of
crime and seek prosecution where appropriate, respond to calls for service from the community, conduct
traffic enforcement and crash suppression, and participate in collaborative problem solving initiatives with the
community. Patrol activities are the core function within the Police Department.
The Community Action Team is a special‐project based team that works in cooperation with citizens,
businesses, and other community groups to promote crime prevention and neighborhood problem solving
through community involvement and improvement. The Community Action Team also serves as a 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 the most serious 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 relating to traffic safety, and traffic enforcement in those areas
where a high number of crashes or traffic violations occur. In addition, these officers respond to citizen
concerns regarding traffic issues within the community through directed enforcement efforts.
129
Police Department
Purpose Statement
Contribute to the quality of life of the City by promoting both personal safety and an overriding sense of safety
within the community.
Departmental Goals & Objectives (including, but not limited to)
1. 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: Promote safety for the residents and visitors in the Jefferson City area
OBJECTIVE: Promote a secure environment to conduct business activities
2. Promote roadway safety through both educational and enforcement‐related efforts
OBJECTIVE: Conduct Public Service Announcements via media and social media to address traffic concerns
OBJECTIVE: Assess the community’s roadways for common traffic concerns through specific, geo‐located
initiatives
3. Work in a collaborative manner with partners throughout the community to address conditions that give
rise to crime, disorder, and unsafe roadways
OBJECTIVE: Promote safety for guests and residents in the Jefferson City area
OBJECTIVE: Promote a secure environment to conduct business activities
4. Promote professionalism and skills competency among department employees
OBJECTIVE: Provide police officers with training programs in a diversity of subject matter
OBJECTIVE: Ensure police officers receive at least the required number of training hours to retain a
Missouri Law Enforcement License
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Percent of survey respondents that rate the community as “safe” on a survey
response. 83% 90%/70% 90%
2. Reduction in the number of Part I Property Crimes.Yes Yes/No Yes
3. Reduction in the number of Part I Crimes Against Persons.No Yes/No Yes
4. Reduction in the number of traffic crashes. No Yes/No Yes
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.30.87% 30.30% 29.52%
2. Part I Property Crime rate per 1,000 population. 32.06* 32.11 32.08
3. Part I Crimes Against Persons rate per 1,000 population.15.88 16.26 16.00
4. Part I Crime Clearance rate. 44% 40% 42%
5. Traffic crashes per 1,000 population. 30.09* 31.90 30.25
130
Police Department
Performance Measures 2015 2016 2017
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 125.75 125.75 127.75
2. Total division adopted budget. $9,719,680 $9,911,567 $10,137,394
3. Number of incidents responded to by sworn personnel.65,753 65,566 65,650
4. Number of criminal reports filed.4,258 4,477 4,230
5. Number of traffic accidents investigated. 1,298 1,376 1,310
6. Number of arrests. 4,417 4,613 4,515
7. Number of Part I Property Crimes. 1,383 1,385 1,384
8. Number of Part I Crimes Against Persons. 685 702 694
9. Number of traffic crashes. 1,298 1,376 1,337
*Based upon US Census report of 2014 Population of 43,132 for the City of Jefferson
Significant Changes/Initiatives
Missouri Juvenile Justice Association (MJJA) Partnership
The Special Services Division continues to work with local youth initiatives, to include the Missouri Juvenile
Justice System, the Office of State Courts Administrator, the Jefferson City Public Schools, the Prenger Family
Center and the Boys and Girls Club. Members of the Division assisted with the first annual Cole County Youth
Day, held on the campus of Lincoln University, and have been involved with all partners to further efforts on a
diversion program for community youth. Initiatives include Effective Youth Interactions with Police training
for Field Training Officers and taught by members of MJJA and police staff.
Social Media
Since November 1st, Facebook ‘likes’ have increased
by 25% from 3,843 to 5,099 today, and the
engagement is high. Over a 30‐day period, posts and
reactions have had a net reach of over 30,000 persons.
Twitter has grown as well, nearly doubling followers to
over 1,160. Local media have used Twitter and
Facebook to share stories and gather news
information. This has yielded positive results and
comments based on those efforts.
Case Management/Detective Efficiency
One major improvement this year is the move to a
better mobile technology to allow Detectives to
perform investigative tasks in the field without the
limitations of a Mobile Data Terminal that must
remain docked in a vehicle. The Police Department
secured a mobile solution that will allow full use of the
New World system, giving Detectives additional field
options to access mugshots, enter reports on scene,
and so forth. This creates a more efficient way to
manage caseloads, particularly during more
sophisticated and time‐consuming cases.
131
Police Department
eTrace Firearms Identification System
The department’s use of the ATF eTrace program this year has resulted in 18
weapons being traced and identified. Of those traces, police were able to identify
a handgun that was stolen prior to the victim reporting it to the Cole County
authorities. That particular handgun was taken during the investigation of a
weapons offense with a 17‐year‐old that has an extensive history involving guns.
It is anticipated the numbers will increase after additional personnel are trained
in the use of the system.
Fast ID
The department’s use of the handheld fingerprint scanners has resulted in many
successes since using Fast ID began. Specifics include:
128 searches
65 HITS against the state AFIS system
14 additional HITS against the FBI RISC database
About 62% (combined) HIT rate
Of those searches and hits, officers have used the scanners to identify two deceased individuals for the
Detective Section. The success of the system has also resulted in the purchase of two additional units.
Relationship with Code Enforcement
The Police Department continues to enjoy a good relationship with Code Enforcement Division of the Planning
& Protective Services Department. These efforts started well over 10 years ago. Over the last year the two
departments have worked on many projects together. Examples include monitoring of the Hookah lounge,
abandoned properties on east Capitol, 415 E. Ashley evictions, and numerous abandoned vehicles.
9‐1‐1 Technology Upgrades/Redundant 9‐1‐1 Center
Progress continues to be made in upgrading 9‐1‐1 Communications technology, as well as establishing a fully
redundant 9‐1‐1 Communications Center at Fire Station 3. The 9‐1‐1 Phone system was installed in the main
center and extended to the redundant center, allowing Communications Operators to take 9‐1‐1 calls at both
locations simultaneously. This benefits the community by not only allowing
for the station to be used as an alternate location, but also allows the
Department to increase communications staffing for special events or critical
incidents.
Also during FY16, additional projects to upgrade the radio dispatch console
and logging recorder have been approved to move forward. After reviewing
numerous products, the Zetron Max Dispatch Radio Console and Verint
Audiolog recorder have been selected. At the conclusion of the installation of
this technology, the redundant 9‐1‐1 center will maintain the same phone
and radio communications package that exists in the main center. This will
allow for seamless operations between the two centers and improve upon
efficiency and customer service.
132
Police Department
Continue Efforts to go Paperless
The Records Section continues to work with ITS Staff to develop a paperless solution for submitting cases to
municipal court. Records personnel have started scanning law enforcement records into the New World
Records Management System, and ITS has created a scanning interface to push those charging documents to
municipal court. New World has been purchased by Tyler Technologies which is the current municipal court
software vendor. There are plans to create a roadside to court paperless workflow incorporating both of their
products toward that end.
Emergency Operation Center (EOC)/Training Room Upgrade
In November of 2015, the Jefferson City Police Department applied for and was awarded a $13,000 grant from
Phillips 66 through their Corporate Citizenship Grant. This grant was applied for in an effort to complete
technological upgrades for the Emergency Operations Center / Training Room at the Jefferson City Police
Department. Technology upgrades achieved during this project included:
1. Multiple (3) video projectors and display screens for displaying emergency management information
and/or training presentations within the room.
2. Upgraded audio equipment for audio and video improvement.
3. HDMI Matrix Switch to allow for the display of multiple computer screens, as needed, on the projector
screens.
4. Audio/Video cabinet for secure component storage.
5. Smart Board desktop display for navigating training presentations and computer screen manipulation
and mapping enhancements.
6. Multiple (8) HDMI inputs and electric outlets installed within the room to allow work stations to be set
up at any of the 8 locations and displayed on the projector screens.
The upgrade resulted in increased effectiveness as an Emergency Operations Center, enhanced training
proficiency through the use of expanded technology, and the increased capability to facilitate large
community meetings or City events that are frequently hosted within the training room.
HVAC Installation
In FY16, the Jefferson City Police Department heating and cooling system was replaced throughout the
building. The building’s original system was completely removed and replaced with a new and more efficient
system. The project was completed in five phases, with each of those phases requiring office space to be
vacated and alternative work areas established. Work began in September of 2015 and installation was
completed in May of 2016.
133
Police Department
Budget Summary – Expenses by Program
Program Amount Percent
Police ‐ General $7,229,164 $7,283,788 $7,478,241 $194,453 2.67%
School Resource Officer 379,088 379,074 389,083 10,009 2.64%
M.U.S.T.A.N.G.228,221 175,579 177,896 2,317 1.32%
Animal Control 607,247 593,607 626,478 32,871 5.54%
9‐1‐1 Police 1,356,646 1,479,519 1,465,696 (13,823) ‐0.93%
Total $ 9,800,366 $ 9,911,567 $ 10,137,394 $ 225,827
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
Net Change*
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
A review of the Expenses by Program reveals that the overall Police Department budget has an increase from
FY16 to FY17. All programs increased, with the exception of 9‐1‐1, with the largest increase occurring in the
General Program.
Budget Summary – Expenses by Category
Category Amount Percent
Expenses:
Personnel Services $8,417,100 $8,607,668 $8,803,187 $195,519 2.27%
Materials & Supplies 334,917 348,376 312,960 (35,416) ‐10.17%
Contractual Services 309,556 221,864 224,973 3,109 1.40%
Utilities 141,205 145,670 146,350 680 0.47%
Repairs & Maintenance 293,732 366,360 423,160 56,800 15.50%
Capital Purchases 303,856 221,629 226,764 5,135 2.32%
Total $ 9,800,366 $ 9,911,567 $ 10,137,394 $ 225,827
Net Change*
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
A review of the Expenses by Category for the entire department reveals all categories increased from FY16 to
FY17, with the exception of the Materials & Supplies category, with the most significant increase occurring in
the Repairs & Maintenance category.
134
Police Department
Full Time Equivalents (FTEs)
Job Title
FY15
Actual
FY16
Adopted
FY17
Adopted Net Change*
Police Department
Police Chief 1.00 1.00 1.00 ‐
Police Captain 3.00 3.00 3.00 ‐
Police Lieutenant 5.00 5.00 5.00 ‐
Police Sergeant 9.00 9.00 9.00 ‐
Police Information Manager ‐ ‐ 1.00 1.00
Police Officer I, II, III 70.00 70.00 71.00 1.00
Police Officer I
Police Officer II
Police Officer III
Communications Supervisor 3.00 3.00 3.00 ‐
Fiscal Affairs Tecnician 1.00 1.00 1.00 ‐
Administrative Assistant 1.00 1.00 1.00 ‐
Evidence Technician 1.00 1.00 1.00 ‐
Communications Operator 17.00 17.00 17.00 ‐
Administrative Technician 1.00 1.00 1.00 ‐
Police Information Clerk 3.00 3.00 3.00 ‐
Police Maintenance Worker 1.00 1.00 1.00 ‐
Building Service Worker 1.00 1.00 1.00 ‐
Systems Analyst 0.75 0.75 0.75 ‐
Veterinarian 1.00 1.00 1.00 ‐
Animal Control Section Supervisor 1.00 1.00 1.00 ‐
Senior Animal Control Officer 1.00 1.00 1.00 ‐
Animal Control Officer 3.00 3.00 3.00 ‐
Veterinarian Assistant 2.00 2.00 2.00 ‐
Part‐time Communications Operator 2.00 2.00 2.00 ‐
Part‐time Police Information Clerk 2.00 2.00 2.00 ‐
Total Full Time 125.75 125.75 127.75 2.00
Total Part‐time 4.00 4.00 4.00 ‐
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
During the FY17 budget
process, a Police Information
Manager and a Police Officer
were added. The staffing levels
are expected to remain
constant with little to no
change in the future.
135
Police Department
General Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $ 6,211,885 $ 6,318,359 $ 6,525,120 $ 206,761 3.27%
Materials & Supplies 295,729 310,300 274,300 (36,000) ‐11.60%
Contractual Services 138,057 90,700 93,809 3,109 3.43%
Utilities 103,158 104,250 104,250 ‐ 0.00%
Repairs & Maintenance 199,930 238,550 282,250 43,700 18.32%
Capital Purchases 280,406 221,629 198,512 (23,117) ‐10.43%
Total $ 7,229,165 $ 7,283,788 $ 7,478,241 $ 194,453
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
Net Change*
The General division budget is for the overall
operation of the Department.
A review of the budget reveals there was an
overall increase from FY16 to FY17. The most
significant increase is seen in the Repairs &
Maintenance category due to the rising costs
of software license and maintenance
agreements. The expense of a second K‐9
unit had an impact on this category as well.
The Contractual Services category shows a
slight increase from FY16 to FY17. In FY16,
the Police Training Fund, a Special Revenue
Fund, was utilized to cover a portion of the
cost incurred for Police Officer training. The
Police Training Fund will not have the funds
available to cover all the required training for
the Police Officers in FY17. As a result, the
Training and Education line item was
increased to address this need. The Council
approved purchasing the motorcycles which
were leased prior to FY17, eliminating the
budget in the Equipment Rent/Lease line
item. The net effective of these two
significant changes is a slight increase in the
Contractual Services category.
The Materials & Supplies category shows a significant decrease from FY16 to FY17 due to an expectation that
the Gas expense will decrease.
136
Police Department
School Resource Officer Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $ 379,088 $379,074 $389,083 $10,008 2.64%
Materials & Supplies ‐ ‐ ‐ ‐ 0.00%
Contractual Services ‐ ‐ ‐ ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance ‐ ‐ ‐ ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 379,088 $379,074 $389,083 $10,008
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
Net Change*
A review of the budget for the School Resource
Officer has remained fairly constant with no
expectation of a change in the future. The
increase in the Personnel Service category
reflects additional money budgeted for an
increase in group health insurance premiums. It
is important to note that the Jefferson City
School District funds 50% of the total School
Resource Officer budget.
137
Police Department
M.U.S.T.A.N.G.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $ 185,512 $144,229 $ 146,546 $2,317 1.61%
Materials & Supplies 25,384 19,350 19,350 ‐ 0.00%
Contractual Services 17,325 12,000 12,000 ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance ‐ ‐ ‐ ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 228,221 $175,579 $ 177,896 $2,317
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Net Change*FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
A review of the budget for the
M.U.S.T.A.N.G Division shows an
increase from FY16 to FY17. The
Personnel Services category
increased due to an expected
increase in group health
insurance premiums.
138
Police Department
Animal Control Division
Purpose Statement
Contribute to the quality of life of the City by promoting pet ownership and the humane treatment of animals.
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Percent of citizen satisfaction survey respondents who respond that the animal
control function promotes responsible pet ownership. 83% 85%/78% 85%
2. Percent increase in animal adoptions. 1% 4%/21% 20%
3. Percent increase in animal redemptions. 0%1%/17%15%
4. Animal adoption rate. 58% 47% 55%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.2.10% 1.90% 1.90%
2. Income generated through animal control services provided (adoption,
redemption, cremation, vet services). $101,208 $125,025 $115,308
3. Animal Control calls for service per Animal Control officer.839 783 775
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 8 8 8
2. Total division adopted budget. $620,666 $593,607 $626,478
3. Number of animals received into the Animal Shelter. 2,170 3,207 2,240
4. Number of animal adoptions. 1,254 1,516 1,208
5. Number of animal redemptions. 364 427 400
6. Number of visitors to the Animal Shelter per calendar year. 20,436 23,806 24,000
7. Number of animal control calls for service. 3,357 3,132 3,100
8. Number of animals treated by veterinarian. 1,766 1,954 1,800
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $ 430,098 $471,387 $466,642 $ (4,745) ‐1.01%
Materials & Supplies 9,363 13,626 14,210 584 4.29%
Contractual Services 52,548 14,364 14,364 ‐ 0.00%
Utilities 38,046 41,420 42,100 680 1.64%
Repairs & Maintenance 53,742 52,810 60,910 8,100 15.34%
Capital Purchases 23,450 ‐ 28,252 28,252 0.00%
Total $ 607,247 $593,607 $626,478 $32,871
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Net Change*FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
139
Police Department
Animal Control Division
A review of the budget for the Animal
Control Division shows an overall increase
from FY16 to FY17. The most significant
increase was in the Capital Purchases
category due to the City Council approving
the purchase of a replacement vehicle for
the Animal Control Officer. The Personnel
Services category shows a slight reduction
in the salary and associated benefits due to
employee turnover. All other categories
were adjusted to reflect the expected
needs for FY17.
140
Police Department
9‐1‐1 Division
Purpose Statement
Contribute to the quality of life of the City by providing effective public safety communication services to the
community.
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Percent of Police Department staff rating of “Meets Expectations” or better on
effectiveness of communication services. 97% 98%/97% 98%
2. Percent of Fire Department staff rating of “Meets Expectations” or better on
effectiveness of communication services. 69% 75%/77% 75%
3. Percent of Cole County Sheriff’s Department staff rating of “Meets Expectations”
or better on effectiveness of communication services. 53% 55%/72% 55%
4. Reduction in time elapsed from call received to call dispatched.Yes Yes/No Yes
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.4.73% 4.81% 4.55%
2. Number of citizens’ complaints filed concerning communications center services.1 2 1
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 20 20 20
2. Total division adopted budget. $1,394,227 $1,479,519 $1,465,696
3. Number of calls received in the 911 Center. 109,334 108,615 107,500
4. Number of calls dispatched public safety personnel.91,112 91,808 91,000
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $1,210,517 $1,294,619 $1,275,796 $(18,823) ‐1.45%
Materials & Supplies 4,442 5,100 5,100 ‐ 0.00%
Contractual Services 101,626 104,800 104,800 ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 40,060 75,000 80,000 5,000 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 1,356,645 $ 1,479,519 $ 1,465,696 $ (13,823)
Net Change*
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
141
Police Department
9‐1‐1 Division
A review of the 9‐1‐1 budget summary reflects an
overall decrease in the FY17 budget. The
Personnel Services category experienced a
decrease due to differences in benefit selections of
current employees. It is important to note that
the City has a contract with Cole County that
states the City will receive 25% of the cost to
operate the City’s 9‐1‐1 service from Cole County.
This is reflected in the General Fund Revenue
budget.
142
Fire Department
Overview
The Fire Department is administered by the Fire Chief who reports
directly to the City Administrator.
The services provided by the Fire Department include: fire
suppression, emergency medical services, rescue responses,
hazardous materials mitigation, and overall management of
emergencies. The Fire 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
include three engines, two rescue pumpers and two 100’ ladder
trucks. All frontline fire apparatus are equipped with thermal
imaging cameras, automated external defibrillators (AEDs), and
carbon monoxide detectors. The Fire Department also maintains
a reserve fleet of two frontline engines, one rescue pumper and
one 75’ ladder truck. The reserve fleet is utilized to fill‐in for preventive maintenance and callback when off
duty personnel are utilized to augment and backfill major incidents providing coverage for the City.
The Fire Department conducts annual fire safety inspections of all local businesses inside the City, using online
mapping and inspection software to assist 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 workplace to a simulated
fire safety house; educating children and adults on the
importance of fire safety and emergency exit plans. In 2015 a
CPR/AED program was introduced citywide. The Fire
Department maintains a technician‐level child passenger safety
seat program at all five fire stations. Six fire personnel serve as
special inspectors overseeing new construction plan review,
high hazard examination, and new business inspections.
All sworn personnel are state‐licensed emergency medical
technicians or paramedics providing first response emergency medical services. The Fire Department equips
all apparatus with emergency medical supplies, compliant class II safety vests, and extinguishment capability.
Specialized rescue services include high angle, water rescue, trench cave‐in, automobile extrication, and
confined space.
Purpose Statement
Contribute to the quality of life of the City by promoting a safe community through prevention and protection
of life and property.
143
Fire Department
Departmental Goals & Objectives (including, but not limited to):
1. Conduct ongoing training for all members of the department to exceed basic state requirements
OBJECTIVE: To maintain an effective, operational readiness posture in “All Hazards”
2. Focus on professional development and interaction at all levels of exercises and drills
OBJECTIVE: To ensure the department staff is trained and meet or exceed all applicable standards
3. Maintain a citywide travel response time of 3:55 minutes or less to fire, emergency medical, rescue, and
hazardous materials incidents
OBJECTIVE: To provide prompt service throughout the jurisdiction suppressing fires quickly and rendering
medical aid, benefitting people in crisis
4. Conduct annual inspections on all new commercial and 80% of existing commercial buildings while
providing consistent on‐site assessments and improving communications between the business
community and the Fire Department
OBJECTIVE: To ensure the residential and commercial occupancies are safe for the residents and guests of
the City
5. Conduct public safety awareness programs to reduce fire losses and enhance life safety within the City
OBJECTIVE: To reduce both human and material fire losses for the City
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Maintain a public protection classification (ISO) rating of no less than 3/9.3/9 3/9 / 3/9 3/9
2. Percent of residential fires confined to the room of origin.60% 60%/70% 60%
3. Percent of residential fires confined to the structure of origin. 97% 95%/97% 95%
4. Percent of members of the department exceeding the basic established training
requirements. 61% 70%/61% 70%
5. Ratio of total training hours to uniformed authorized positions. 10,684 to 72 10,950 to 73
/ 6,467 to 73 10,950 to 75
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.22.16% 22.57% 22.14%
2. Incidents per 1,000 population. 105.5 113.8 110
3. Incident (emergency) response travel time in minutes.3:47 3:42 3:55
4. Expenditures per capita.* $148.83 $158.14 TBD
Workload / Service Level Indicators Actual Actual Projected
1. Number of uniformed personnel. 72 73 75
2. Total department adopted budget. $6,531,388 $6,940,224 $7,132,223
3. Number of incidents. 4,630 4,996 4,352
4. Number of inspections/pre‐fire plans. 1,627 1,600 1,850
5. Number of public education/fire prevention events.147 261 175
6. Number of training hours per uniformed personnel.148.4 89 150
7. Percent of EMS incidents. 60.2% 60%63%
*Population Source: Jefferson City Area Chamber of Commerce
144
Fire Department
Significant Changes/Initiatives
In 2017 the Fire Department will continue to fulfil its mission through our
motto: “Serve People, Shield Property, Save Lives” specifically we will:
Address and provide recommendations for medium and long
range infrastructure planning with regard to apparatus (trucks)
and facilities (stations)
Institute a progressive, NFPA 1582 compliant, annual health
physicals for all uniformed firefighters
Anticipate an ISO evaluation and will endeavour to preserve our
current Public Protection Classification (PPC) rating of 3/9
Uphold high professional standards, both quality and quantity in
all categories of training and education
Operational response to emergencies is always a focus; we will continue to examine opportunities of self‐
improvement through a rigorous AAR (After Action Reporting) program that thoroughly analyzes significant
incidents, looking at areas for improvement.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $6,160,155 $6,444,000 $6,617,248 $173,248 2.69%
Materials & Supplies 66,684 82,750 70,250 (12,500) ‐15.11%
Contractual Services 24,151 29,740 75,850 46,110 155.04%
Utilities 78,312 86,000 85,000 (1,000) ‐1.16%
Repairs & Maintenance 141,836 255,734 196,500 (59,234) ‐23.16%
Capital Purchases 244,983 42,000 87,375 45,375 108.04%
Total $ 6,716,121 $ 6,940,224 $ 7,132,223 $ 191,999
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Net Change*
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
A review of the budget summary reveals that the overall budget for the Fire Department has increased from
FY16 to FY17. The increase in the Personnel Services category is due to the addition of two Fire Fighter
positions and an increase in overtime funds.
The Materials & Supplies category shows an overall decrease in funding due in part to the expected lower cost
of gas. However, additional funds were budgeted for tool and equipment replacement. The net effect was a
decrease for FY17.
The Contractual Services category has a significant increase due to heavy demands for training as well as an
expected cost increase for ongoing medical services.
145
Fire Department
The decrease in the Repairs &
Maintenance category is due to the
FY16 budget being higher to
accommodate for the repairs and
updates to multiple facilities. The
budget for FY17 was reduced to
reflect the expected needs for the
fiscal year.
The Capital Purchases category was
increased for the purchase of a
brush truck.
146
Fire Department
Full Time Equivalents (FTEs)
Job Title
FY15
Actual
FY16
Adopted
FY17
Adopted Net Change*
Fire Department
Fire Chief 1.00 1.00 1.00 ‐
Assistant Fire Chief 3.00 3.00 3.00 ‐
Fire Training Officer ‐ 1.00 1.00 ‐
Public Fire Education Officer 1.00 1.00 1.00 ‐
Fire Captian 21.00 21.00 21.00 ‐
Fire Driver Engineer 24.00 24.00 24.00 ‐
Fire Fighter 22.00 22.00 24.00 2.00
Administrative Assistant 1.00 1.00 1.00 ‐
Total Full Time 73 .00 74.00 76.00 2.00
Total Part‐time ‐ ‐ ‐ ‐
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
The staffing levels for the Fire Department reflect the addition of two Fire Fighter positions.
147
Fire Museum
Overview
The Fire Department is committed to the upkeep of the old fire station that is now housing the Fire Museum.
Establishing a budget for the upkeep of the museum will allow the City to track the cost to maintain the
museum.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $‐ $‐ $‐ $‐ 0.00%
Materials & Supplies ‐ ‐ ‐ ‐ 0.00%
Contractual Services ‐ ‐ ‐ ‐ 0.00%
Utilities ‐ 1,000 1,250 250 25.00%
Repairs & Maintenance ‐ ‐ ‐ ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $‐ $1,000 $1,250 $250
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Net Change*
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
The budget for the Fire Museum was adjusted to
compensate for the expected cost of electricity during
FY17.
148
Planning & Protective Services
Overview
The Department of Planning & Protective Services contributes to the quality of life through 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 Planning & Protective Services Department reports directly to the City Administrator.
The Department offers direction and guidance to six divisions: Building Inspection/Regulation, Property
Maintenance/Code Enforcement, Environmental Health, Planning and Zoning, Long Range Transportation
Planning (MPO), and Redevelopment and Grants.
Significant Changes/Initiatives
The Department of Planning & Protective Services total budget is represented by eight individual budgets:
Administration, Planning, Metropolitan Planning Organization, Redevelopment/Grants, Entitlement Grant,
Building Inspection/Regulation, Environmental Health Services, and Property Maintenance/Code Enforcement.
The performance measures for the Department are broken out in five areas: Administration, Building
Inspection/Regulation, Environmental Health Services, Metropolitan Planning Organization, Property
Maintenance/Code Enforcement, and Redevelopment/Grants.
In FY16 the Department was heavily involved in the selection of a solid waste and recycling provider, including
coordination of public involvement and evaluation of proposals. The City Council ultimately approved a ten‐
year contract that resulted in significantly lower rates for both residential and commercial customers.
In February 2016, the Property
Maintenance Division and Redevelopment
& Grants Division came together under a
single manager to form Neighborhood
Services. (This was an organizational
change and it had no effect on the
budget.) The Neighborhood Services
Division focuses on preserving and
revitalizing City neighborhoods through
City services and programs such as code
enforcement, abandoned building
registry, landlord registry, trash and
recycling, household hazardous waste
program, adopt‐a‐spot/block program,
Neighborhood Revitalization Act
Incentives, Landmark Awards (historic
preservation), Neighborhood Stabilization
Program, and Community Development
Block Grant programs.
149
Planning & Protective Services
Budget Summary – Expenses by Division
Division Amount Percent
Administration $308,851 $316,969 $317,435 $466 0.15%
Planning 114,270 124,520 128,578 4,058 3.26%
Metropolitan Planning Organization 174,751 352,714 454,998 102,284 29.00%
Redevelopment and Grant 222,090 229,850 269,858 40,008 17.41%
Entitlement Grant 196,536 205,601 205,619 18 0.01%
Environmental Health 480,246 492,999 490,557 (2,442) ‐0.50%
Property Maint/Code Enforcement 266,562 275,962 301,440 25,478 9.23%
Building Inspection and Regulations 291,884 317,693 361,216 43,523 13.70%
Total $ 2,055,190 $ 2,316,308 $ 2,529,701 $ 213,393
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
Net Change*
A review of the Expenses by Division table reveals there is an overall increase in the budget for the
Department of Planning and Protective Services. All Divisions increased, with the exception of Environmental
Health, with the largest increase occurring in the Metropolitan Planning Organization Division.
Budget Summary – Expenses by Category
Category Amount Percent
Expenses:
Personnel Services $1,393,601 $1,519,163 $1,614,544 $95,381 6.28%
Materials & Supplies 35,933 44,555 44,669 114 0.26%
Contractual Services 451,799 606,750 733,250 126,500 20.85%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 31,761 43,240 44,363 1,123 2.60%
Other Operating Expenses 103,902 101,000 90,500 (10,500) ‐10.40%
Capital Purchases 38,194 1,600 2,375 775 0.00%
TOTAL $ 2,055,190 $ 2,316,308 $ 2,529,701 $ 213,393
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
Net Change*
A review of the Expenses by Category for the entire department reveals all categories increased from FY16 to
FY17, with the exception of Other Operating Expenses category, with the most significant increase occurring in
the Contractual Services category.
150
Planning & Protective Services
Administration Division
Overview
The Planning & Protective Services, Administration Division reports directly to the City Administrator.
The Planning & Protective Services, Administration Division provides administrative support for many of the
City’s boards and commissions: Board of (Zoning) Adjustment, Board of Electrical Examiners and Review,
Capital Area Metropolitan Planning Organization Board of Directors, and Technical Committee, Cemetery
Resources Board, Façade Committee, Historic Preservation Commission, Planning and Zoning Commission, and
Plumbing Board of Review and Examiners. The Planning & Protective Services Department also provides
administrative support for the City Council’s annexation committee.
Purpose Statement
Contribute to the quality of life of the City by providing leadership to divisions and assuring quality customer
services.
Departmental Goals & Objectives (including, but not limited to)
1. 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
2. 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
3. Engage customers with respect and in meaningful dialogues
OBJECTIVE: To ensure high quality customer service at all points of contact
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Percent of divisions rating the department director as “good” or above in assisting
them in accomplishing division goals. 100% 100%/100% 100%
2. Percent of all division outcome measures achieved or showing satisfactory progress. 69% 80%/90% 80%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget.1.10% 1.03% 0.99%
2. Percent of full‐time employees to those authorized.100% 100% 100%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 4 4 4
2. Total division adopted budget. $324,542 $316,969 $317,435
3. Number of all department outcome measures achieved or showing satisfactory
progress. 13 17 15
151
Planning & Protective Services
Administration Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $292,127 $293,419 $294,365 $946 0.32%
Materials & Supplies 12,772 15,650 14,650 (1,000) ‐6.39%
Contractual Services 3,399 7,000 7,000 ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 553 900 1,419 519 57.67%
Capital Purchases ‐ ‐ ‐ 0.00%
Total $ 308,851 $ 316,969 $317,434 $465
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Net Change*
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
A review of the budget for the
Administration Division reveals
a slight increase from FY16 to
FY17. The Repairs &
Maintenance category
increased due to an expected
rise in the maintenance
agreements for copiers and
printers. The Materials &
Supplies category was adjusted
to reflect a decrease in the gas
budget.
152
Planning & Protective Services
Administration Division
Full Time Equivalents (FTEs)
Job Title
FY15
Actual
FY16
Adopted
FY17
Adopted Net Change*
Director ‐Planning &
Protective Services 1.00 1.00 1.00 ‐
Administrative Assistant 1.00 1.00 1.00
Administrative Technician 1.00 1.00 1.00
Customer Service Representative 1.00 1.00 1.00 ‐
Total Full Time 4.00 4.00 4.00 ‐
Total Part‐time ‐ ‐ ‐ ‐
Planning & Protective Services ‐ Admin
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Staffing levels for Planning & Protective Services – Administration have remained constant with no expectation of a
change in the future.
153
Planning & Protective Services
Planning Division
Overview
The Planning & Protective Services, Planning
Division reports directly to the Planning and
Protective Services Department Director.
The Planning & Protective Services, Planning
Division administers the City’s development
codes, including zoning and subdivision of land.
The Planning Division also serves as an advocate
for neighborhood participation in planning and
ensures that zoning, subdivision and sign
regulations are relevant. The responsibilities of
the Planning Division include processing of
applications, administration of zoning and
subdivision codes, review of development plans
and coordination with multiple divisions and departments on development related projects and issues.
Purpose Statement
Contribute to the quality of life of the City through land use planning and administration of development
codes.
Departmental Goals & Objectives (including, but not limited to)
1. Ensure the general welfare of the community by promoting efficient and economic processes of land
development
OBJECTIVE: To guide the development process through administration of development codes and timely
processing of applications
2. Interpret the community’s values through implementation of the Comprehensive Plan and neighborhood
plans
OBJECTIVE: To promote quality development and effective engagement of planning customers
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Percent of staff recommendations accepted by Planning and Zoning Commission:
All Applications. 100% 95% / 100% 75%
2. Percent of staff recommendations accepted by Planning and Zoning Commission:
Comprehensive Plan Amendments. 100% 95% / 100% 75%
3. Percent of Planning & Zoning recommendations accepted by City Council.100% 95% / 100% 75%
4. Percent of applicants rating overall satisfaction with customer service as “good” or
above. 100% 95% / 100% 95%
154
Planning & Protective Services
Planning Division
Performance Measures 2015 2016 2017
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget.0.42% 0.40% 0.40%
2. Percent of site plan review comments returned to applicant within 15 days.65%59%*100%
3. Percent of complete applications requiring Board/Commission review processed
within 30 days.
92% 100% 90%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 1 1 1
2. Total division adopted budget. $124,054 $124,519 $128,578
3. Number of all applications processed. 134 122 140
4. Number of site plans and subdivisions reviewed. 20 31 40
5. Number of comprehensive plan amendments processed.3 4 4
6. Number of zoning map amendments processed. 10 9 8
7. Number of zoning text amendments processed. 10 1 8
8. Number of zoning variance applications processed through Board of Adjustment.2 7 7
*Involves coordination with multiple departments.
Significant Changes/Initiatives
In addition to providing staff support for the Planning and Zoning Commission and Board of Adjustment,
planning staff reviewed various plans for compliance with zoning and site design standards in 2016, including
the following significant private and public projects: Sycamore Preschool, Big O Tire, IHOP Restaurant, Taco
Bell, Aspen Dental Clinic, Modern Litho Print Company plant expansion, Goodwill, two new convenience
stores, River Bluffs Estates Subdivision, Turtle Creek Subdivision; and City of Jefferson/Lincoln University
Wellness Center, and Boys and Girls Club.
Planning staff responds to contemporary development issues through updating zoning and development
related codes, when appropriate. Amendments to land use and development codes were processed through
the Planning and Zoning Commission, and
subsequently adopted by the City Council in 2016,
including regulations pertaining to cemeteries.
Amendments presented for public comment in 2016
included regulations pertaining to temporary signs, a
zoning plan and overlay districts associated with the
implementation of the Central Eastside Neighborhood
Plan.
The work program for FY17 includes completion of
amendments pertaining to temporary signage, Central
Eastside Neighborhood Plan implementation, and
subdivision regulations.
155
Planning & Protective Services
Planning Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $90,817 $97,210 $101,180 $3,970 4.08%
Materials & Supplies 7,162 8,210 8,210 ‐ 0.00%
Contractual Services 15,427 18,000 18,000 ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 864 1,100 1,189 89 8.06%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 114,270 $ 124,520 $128,579 $4,059
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Net Change*
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
A review of the budget
summary for the Planning
Division shows no significant
changes from FY16 to FY17.
156
Planning & Protective Services
Planning Division
Full Time Equivalents (FTEs)
Job Title
FY15
Actual
FY16
Adopted
FY17
Adopted Net Change*
Senior Planner 1.00 1.00 1.00 ‐
Part‐time Planning Technician 1.00 1.00 1.00 ‐
Total Full Time 1.00 1.00 1.00 ‐
Total Part‐time 1.00 1.00 1.00 ‐
Planning & Protective Services ‐ Planning
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Staffing levels for Planning & Protective Services – Planning have remained constant with no expectation of a
change in the future.
157
Planning & Protective Services
Metropolitan Planning Organization Division
Overview
The Planning & Protective Services,
Metropolitan Planning Organization (MPO)
Division reports directly to the Planning and
Protective Services Department Director for
purposes of administration.
The Capital Area Metropolitan Planning
Organization (CAMPO), designated as the official
transportation planning organization in 2003, is a federally mandated and federally funded transportation
policy‐making organization for the Jefferson City urbanized area. The Capital Area MPO is responsible for
achieving and supporting cooperative, comprehensive and continuing transportation planning for the Capital
Area MPO planning area. The planning area was expanded following the 2010 census to include the City of
Jefferson; cities of St. Martins, Taos, and Wardsville in Cole County; the City of Holts Summit and Village of
Lake Mykee in Callaway County; and portions of unincorporated Cole and Callaway counties. Federal funding
for transportation projects are channeled through the MPO planning process.
The Planning & Protective Services Department serves as administrator of the Capital Area MPO. The Capital
Area MPO Board of Directors serves as the policy committee, which is comprised of elected and appointed
officials from participating jurisdictions within the Capital Area MPO planning area. A Technical Committee,
comprised of staff‐level officials of local, state and federal agencies, acts as an advisory committee to the
Board of Directors.
Purpose Statement
Contribute to the quality of life of the City by facilitating the expenditure of federal transportation funds
through a continuing, cooperative, and comprehensive transportation planning process.
Departmental Goals & Objectives (including, but not limited to)
1. Provide for a long range planning process for the Jefferson City urbanized area that involves the general
public and affected constituencies
OBJECTIVE: To ensure there is a fair and impartial setting that promotes effective regional cooperation
and decision‐making in the metropolitan area
OBJECTIVE: To ensure high quality customer engagement at all points of contact
2. Promote regional livability through mobility and access for people and goods, equitable and affordable
housing, economic competitiveness, and environmental sensitivity
OBJECTIVE: To develop comprehensive and metropolitan transportation plans and policies that support
existing communities, reflect community values, and leverage investments
OBJECTIVE: To achieve sustainable development, using regulating, operating, management, financial, and
policy tools
158
Planning & Protective Services
Metropolitan Planning Organization Division
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Percent of Technical Committee and Board rating CAMPO planning processes as
“good” or above. 90% 90% / 100% 95%
2. Percent of Technical Committee and Board rating staff assistance with decision‐
making processes as “good” or above. 100% 90% / 100% 95%
3. Percent of projects processed without procedural errors by staff.100% 90% / 100% 100%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget.0.60% 1.15% 1.41%
2. Percent of TIP documents submitted on time by staff to Board of Directors.100% 100% 100%
3. Percent of TIP documents approved on time by Board of Directors.100% 100% 100%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 2 3 3
2. Total division adopted budget. $177,033 $352,713 $454,999
3. Total division budget (federal). $141,627 $282,170 $363,999
4. Number of public outreach activities. 39 37 35
5. Number of participants in CAMPO activities. 492 523 350
6. Annual TIP presented to Board of Directors on time by staff. (yes/no)Yes Yes Yes
7. Annual TIP approved by Board of Directors for submission to MoDOT/FHWA/FTA.
(yes/no) Yes Yes Yes
Significant Changes/Initiatives
During 2016, Metropolitan Planning Organization staff coordinated a multi‐agency safety assessment of
pedestrian, bicycle and transit transportation on Missouri Boulevard, a major arterial street and business
route. The Capital Area Pedestrian and Bicycle
Plan was completed, with a tremendous amount
of public involvement throughout the process.
Development of the plan included a regional
Livable Streets policy. Federally required
transportation planning documents, including the
Transportation Improvement Program, Unified
Planning Work Program, Annual Listing of
Obligated Projects, and other documents were
produced in a timely manner, and work
commenced on updating the land use database.
Major projects planned in FY17 include an update
to the Title VI Plan and Program; an evaluation of
public participation; JEFFTRAN system‐wide
assessment; an update to the Coordinated
Human Services Public Transportation Plan; and development of a scenario‐based vision for future land use
and transportation development to be incorporated into local planning documents, including the metropolitan
transportation plan.
159
Planning & Protective Services
Metropolitan Planning Organization Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $146,874 $212,389 $216,249 $3,860 1.82%
Materials & Supplies 3,657 5,575 5,625 50 0.90%
Contractual Services 23,826 132,450 230,000 97,550 73.65%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 393 700 750 50 7.14%
Capital Purchases ‐ 1,600 2,375 775 0.00%
Total $ 174,750 $ 352,714 $454,999 $ 102,285
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Net Change*
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
A review of the budget
summary for the Metropolitan
Planning Organization Division
shows an increase in all
categories with the most
significant increase occurring in
the Contractual Services
category. This is due to the
five‐year update of the
Metropolitan Transportation
Plan (MTP), where consultants
provide travel demand
forecasting, transportation
project list development, and
transit ridership
forecast/analysis.
160
Planning & Protective Services
Metropolitan Planning Organization Division
Full Time Equivalents (FTEs)
Job Title
FY15
Actual
FY16
Adopted
FY17
Adopted Net Change*
Planning & Protective Services ‐ MPO
Senior Planner 1.00 1.00 1.00 ‐
Planner II ‐ 1.00 1.00 ‐
Planner I 1.00 1.00 1.00 ‐
Total Full Time 2.00 3.00 3.00 ‐
Total Part‐time ‐ ‐ ‐ ‐
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Staffing levels for Planning & Protective Services ‐ MPO have remained constant with no expectation of a
change in the future.
161
Planning & Protective Services
Redevelopment & Grants Division
Overview
The Planning & Protective Services, Redevelopment & Grants Division reports directly to the Planning and
Protective Services Department Director.
The Planning & Protective Services, Redevelopment & Grants 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.
The Planning & Protective Services, Redevelopment & Grants Division also administers the City’s
Neighborhood Reinvestment/Incentive programs, and provides staff support for the Façade Committee and
Historic Preservation Commission.
The Planning & Protective Services, Redevelopment & Grants Division provides administrative support for the
Environmental Quality Commission, and the City’s recycling and sustainability initiatives, such as household
hazardous waste collection facility, and recycling of glass, paper and plastics.
Purpose Statement
Contribute to the quality of life of the City by promoting sustainable neighborhoods through grants and
initiatives.
Departmental Goals & Objectives (including, but not limited to)
1. To provide decent housing and sustainable neighborhoods in the City through federal, state, and local
programs
OBJECTIVE: To responsibly and effectively administer federal, state, and local grant programs so as to
continue their availability
2. Ensure the public has an avenue to provide input regarding City neighborhoods and economic
opportunities
OBJECTIVE: To promote public participation by coordinating with local committees and groups
3. Promote practical and environmentally sustainable solid waste disposal
OBJECTIVE: To provide options for recycling and solid waste disposal widely accepted by the community
162
Planning & Protective Services
Redevelopment & Grants Division
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Percent of CDBG stakeholders rating past consolidated plan projects as “good” or
above. 100% 90% / 100% 90%
2. Percent of respondents rating solid waste and recycling options as “good” or above.100% 90% / 100%80%
3. Percent of properties with increased assessed valuation after City incentive
programs (after reassessment, which is completed every 2 years on odd number
year).
64% 90% / 64% 65%
4. Number of findings reported in DHUD’s Annual Community Assessment 0 0/0 0
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget.0.76% 0.75% 0.84%
2. Percent of CDBG reimbursement requests filed timely.100% 100% 100%
3. CDBG timeliness expenditure ratio on November 1 (<1.5 x annual grant).1.12 1.06 1.00
4. Overall solid waste diversion rate (recycled tonnage as a percent of total waste
collected). 53.7% 47.4% 54.0%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 1.5 1.5 2.5
2. Total division adopted budget. $223,135 $229,849 $269,858
3. Number of CDBG drawdowns filed per year. 12 13 10
4. Percent of previous year’s CDBG allocation obligated by March 30.100% 100% 100%
5. Number of active properties in City incentive programs (ex. Old Town, Façade, etc.).42 39 40
6. Number of compost site participants. 18,847 16,285 18,850
7. Number of household hazardous waste program appointments/participants.398 298 300
8. Amount of glass recycled (in pounds) 439,600 401,580 400,000
Significant Changes/Initiatives
During 2016, the City’s Community Development Block Grant (CDBG) program funded or participated in (1)
financial assistance to low to moderate income households for purchase of single‐family homes, correction of
exterior code deficiencies, and installation of energy efficiency improvements; (2) demolition of a dilapidated
structure in partnership with Habitat for Humanity to construct a new single family home for a low‐to‐
moderate income household; and (3) sub‐grantee funding to partner agencies with low to moderate income
clients. The City received a grant in 2016 from Missouri Housing Development Commission for the Home
Repair Opportunity (HeRO) program, which provides eligible homeowners/properties up to $22,500 for
necessary repairs, modifications and maintenance not covered by CDBG. Staff anticipates filing a HeRO
application for the 2017 program year, as well. The “Rental Façade Improvement Program,” part of the City‐
funded Neighborhood Reinvestment Act incentives, completed its second application process. The Rental
Façade Program promotes significant rehabilitation and façade renovation of one and two‐family rental
properties in designated areas of the City.
163
Planning & Protective Services
Redevelopment & Grants Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $82,514 $93,550 $144,308 $50,758 54.26%
Materials & Supplies 1,053 1,100 1,100 ‐ 0.00%
Contractual Services 34,280 33,850 33,600 (250) ‐0.74%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 342 350 350 ‐ 0.00%
Other Operating Expenses 103,902 101,000 90,500 (10,500) ‐10.40%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 222,091 $ 229,850 $269,858 $ 40,008
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Net Change*
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
A review of the budget
summary for the
Redevelopment & Grants
Division reveals an
overall increase in the
budget from FY16 to
FY17. The significant
increase to the Personnel
Services category is due
to the addition of an
Administrative
Technician position.
164
Planning & Protective Services
Redevelopment & Grants Division
Full Time Equivalents (FTEs)
Job Title
FY15
Actual
FY16
Adopted
FY17
Adopted Net Change*
Planning & Protective Services‐
Redev & Grants
Neighborhood Services Coordinator 1.00 1.00 1.00 ‐
Neighborhood Services Specialist 0.50 0.50 0.50 ‐
Administrative Technician ‐ ‐ 1.00 1.00
Total Full Time 1.50 1.50 2.50 1.00
Total Part‐time ‐ ‐ ‐ ‐
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
An Administrative Technician position was added to the Redevelopment & Grant Division in FY17.
165
Planning & Protective Services
Entitlement Grant Division
Overview
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.
Departmental Goals & Objectives (including, but not limited to)
1. 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
2. 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
3. Increase participation in the Neighborhood Reinvestment Programs
OBJECTIVE: Coordinate with Old Town Revitalization Company on program status
OBJECTIVE: Market program information to local realtors, banks and public through website, emails,
newspaper advertisements, etc.
4. 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
166
Planning & Protective Services
Entitlement Grant Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $50,507 $48,351 $48,294 $(57) ‐0.12%
Materials & Supplies 986 3,525 3,525 ‐ 0.00%
Contractual Services 106,626 153,450 153,450 ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 223 275 350 75 27.27%
Other Operating Expenses ‐ ‐ ‐ ‐ 0.00%
Capital Purchases 38,194 ‐ ‐ ‐ 0.00%
Total $ 196,536 $ 205,601 $205,619 $18
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Net Change*
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
A review of the budget summary
for the Entitlement Grant Division
reveals no significant change from
FY16 to FY17.
167
Planning & Protective Services
Entitlement Grant Division
Full Time Equivalents (FTEs)
Job Title
FY15
Actual
FY16
Adopted
FY17
Adopted Net Change*
Planning & Protective Services‐
Entitlement Grant
Neighborhood Services Specialist 0.50 0.50 0.50 ‐
Part‐time Grant Assistant 1.00 1.00 1.00 ‐
Total Full Time 0.50 0.50 0.50 ‐
Total Part‐time 1.00 1.00 1.00 ‐
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Staffing levels for Planning & Protective Services – Entitlement Grant have remained constant with no
expectation of a change in the future.
168
Planning & Protective Services
Environmental Health Services Division
Overview
The Planning & Protective Services, Environmental Health Services Division reports directly to the Planning and
Protective Services Department Director.
The Planning & Protective Services, Environmental Health Services Division is responsible for environmental
health education, inspections and enforcement of environmental health laws and regulations. This includes
the plan review, licensing, inspection, and education of food service establishments, child care establishments,
and body art establishments in the City.
Purpose Statement
Contribute to the quality of life of the City by promoting the safety of the community through environmental
health education, inspections, and enforcement of environmental health laws and regulations.
Departmental Goals & Objectives (including, but not limited to)
1. Promote safety of the community through environmental health education, inspections and enforcement
of environmental health laws and regulations
OBJECTIVE: To provide consistent and accurate plan reviews and inspections to promote and ensure
health code understanding and compliance
OBJECTIVE: To investigate complaints in coordination with other affected departments or jurisdictions
within established goals/turnaround time
OBJECTIVE: To review feedback on public education efforts to identify potential changes to processes,
policies, or ordinances to continually improve upon services provided
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Percent of clients rating public health education efforts as “good” or above.100% 90% / 100%90%
2. Percent of fixed establishments with no critical violations.82% 92% / 84%90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget.1.68% 1.60% 1.52%
2. Number of routine inspections per fixed establishment. 1.92 1.91 1.93
3. Percent of food‐borne illness calls investigated within 4 hours.100% 100% 100%
4. Number of food inspections per inspector (goal is 280‐320 per inspector).348 346 338
5. Percent of high risk establishments inspected on schedule.100% 100% 100%
6. Percent of high risk food establishments inspected twice per year.100% 100% 100%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 3 3 3
2. Total division adopted budget. $494,610 $492,998 $490,557
3. Number of fixed food establishment permits. 310 309 310
4. Number of fixed food establishment inspections per year.800 806 845
169
Planning & Protective Services
Environmental Health Services Division
Performance Measures 2015 2016 2017
Workload / Service Level Indicators (continued) Actual Actual Projected
5. Number of all food establishment inspections per year.872 866 875
6. Number of high risk establishments inspected every 6 months. 34 32 34
7. Number of temporary food event permits inspected.73 60 60
8. Number of complaints investigated about food service establishments annually.61 58 50
9. Number of food‐borne illness reports investigated annually.9 12 13
10. Number of fixed establishments with critical violations.63 59 55
Significant Changes/Initiatives
In 2016, the division initiated an update of the food code, developed a mosquito control plan and participated
in restoration of the City’s historic cemeteries.
Changes in the food code were necessary to reflect change in science and technology in the food service
industry, and to remain consistent with the State of Missouri. If passed by the City Council, the new code will
be effective January 1, 2017. The Environmental Health division continued to promote its online food safety
education training course provided by StateFoodSafety.com. The course, available through the City’s website,
allows food service employees to obtain certifications in food safety from national recognized food safety
training companies.
The Environmental Health division created a mosquito control plan to combat mosquito‐borne diseases,
including the emerging Zika virus. While only travel related cases have been confirmed in Missouri, to date,
the plan and monitoring will remain in place through 2017. Public education will be provided to citizens to
help reduce the habitat for breeding mosquitoes and to personally protect from biting mosquitoes.
The Environmental Health division and Cemetery
Resources Board remain active partners in the
restoration of Woodland/Old City Cemeteries located
on East McCarty Street. Since 2012, many
restoration projects have been completed. In 2016,
the Cemetery Resource Board in cooperation with
the Friends of the Missouri Governor’s Mansion
dedicated a monument to Carrie Crittenden,
daughter of former Missouri Governor Thomas
Crittenden. Carrie was the nine year old daughter
who died in the Governor’s Mansion due to
diphtheria, and was buried in Woodland Cemetery in
1882. As part of the dedication, the docents of the
Missouri Governor’s Mansion hosted a walking tour
of the cemetery to share the stories of individuals
buried in these historic cemeteries. Projects in 2017 include continued improvement to landscaping and
restoration of grave stones, and a GIS mapping project, in cooperation with the City’s Information Technology
Services and Department of Public Works, to enhance recordkeeping retrieval of information.
170
Planning & Protective Services
Environmental Health Services Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $232,509 $235,634 $229,892 $(5,742) ‐2.44%
Materials & Supplies 2,284 2,435 2,935 500 20.53%
Contractual Services 217,919 221,000 223,700 2,700 1.22%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 27,534 33,930 34,030 100 0.29%
Other Operating Expenses ‐ ‐ ‐ ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 480,246 $ 492,999 $490,557 $ (2,442)
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Net Change*
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
A review of the budget
summary for the
Environmental Health
Services division shows no
significant changes for FY17.
171
Planning & Protective Services
Environmental Health Services Division
Full Time Equivalents (FTEs)
Job Title
FY15
Actual
FY16
Adopted
FY17
Adopted Net Change*
Planning & Protective Services‐
Environmental Health Services
Environmental Health Services Manager 1.00 1.00 1.00 ‐
Environmental Health Specialist 2.00 2.00 2.00 ‐
Part‐time Environmental Health Technician 1.00 1.00 1.00 ‐
Total Full Time 3.00 3.00 3.00 ‐
Total Part‐time 1.00 1.00 1.00 ‐
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Staffing levels for
Planning & Protective
Services –
Environmental Health
Services have remained
constant with no
expectation of a change
in the future.
172
Planning & Protective Services
Property Maintenance/Code Enforcement Division
Overview
The Planning & Protective Services, Property
Maintenance/Code Enforcement Division
reports directly to the Planning and Protective
Services Department Director.
The Planning & Protective Services, Property
Maintenance/Code Enforcement Division
provides reasonable safeguards to ensure that
existing structures are safe to occupy and use;
and promotes neighborhood conditions that
contribute to high quality of life for residents;
and create a quality destination for visitors.
Purpose Statement
Contribute to the quality of life of the City by promoting the safety of the community through enforcement of
housing codes and property maintenance codes.
Departmental Goals & Objectives (including, but not limited to)
1. Promote safety of the community through enforcement of housing codes, property maintenance codes
and elimination of distressed and deteriorated structures
OBJECTIVE: To gain voluntary compliance through active monitoring of neighborhood conditions and
engagement of property owners
OBJECTIVE: To enhance compliance objectives through coordination with Police, Fire, and Law
Departments
OBJECTIVE: To identify “repeat customers,” and distressed properties for special attention, such as the
abandoned building registration program, nuisance abatement, or prosecution
OBJECTIVE: To engage landlords in the improvement of rental housing conditions and occupancy issues
173
Planning & Protective Services
Property Maintenance/Code Enforcement Division
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Percent of cases/complaints brought into compliance through all processes.50% 90% / 89%85%
2. Percent of cases resolved through voluntary compliance (prior to abatement,
summons or hearing). 43% 80% / 70% 50%
3. Percent of cases/complaints which are “repeat customers” from the prior year.15% 10% / 35%12%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget.0.92% 0.90% 0.94%
2. Percent of all property maintenance/nuisance cases closed.50% 89% 50%
3. Percent of all property maintenance/nuisance cases pursued in municipal court.13% 7% 10%
4. Percent of buildings removed from the “abandoned buildings” list.26% 14%15%
5. Percent of housing complaints resolved within one year.80% 94%85%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 3 3 3
2. Total division adopted budget. $271,561 $275,961 $301,440
3. Number of cases investigated annually. 1,525 1,667 1,125
4. Number of cases that are “repeat customers” from the prior year. 100 213 105
5. Number of cases closed annually. 759 1,420 750
6. Number of cases closed through voluntary compliance (prior to abatement,
summons or hearing). 645 1,169 761
7. Number of buildings on the “abandoned buildings” registry.95 96 95
8. Number of buildings removed from the “abandoned buildings” registry annually.24 16 15
9. Number of housing complaints received. 48 62 55
10. Number of property maintenance cases proceeding to hearing.10 6 10
11. Number of cases pursued in municipal court. 186 122 60
Significant Changes/Initiatives
The Division is responsible for enforcement of
nuisance, property maintenance and housing
occupancy related codes. The Division continues to
monitor buildings which were foreclosed, vacant or
met the City’s definition of “abandoned” in 2016 to
ensure they remain secured from vagrants and the
elements. The Division also provides staff support
for administrative hearings prescribed by the City’s
nuisance, condemned structure, junk vehicle, and
vicious animals codes.
174
Planning & Protective Services
Property Maintenance/Code Enforcement Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $217,628 $232,027 $237,630 $5,603 2.41%
Materials & Supplies 3,684 4,380 4,080 (300) ‐6.85%
Contractual Services 44,338 36,500 56,500 20,000 54.79%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 912 3,055 3,230 175 5.73%
Other Operating Expenses ‐ ‐ ‐ ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 266,562 $ 275,962 $301,440 $ 25,478
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Net Change*
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
A review of the budget
summary for the Property
Maintenance/Code
Enforcement division reveals
an overall increase from
FY16 to FY17. All categories
increased, with the
exception of Materials &
Supplies, with the most
significant increase occurring
in the Contractual Services
category, due to additional
funding in the Demolition
line item.
175
Planning & Protective Services
Property Maintenance/Code Enforcement Division
Full Time Equivalents (FTEs)
Job Title
FY15
Actual
FY16
Adopted
FY17
Adopted Net Change*
Planning & Protective Services‐
Property Maint. & Code Enforcement
Senior Housing Inspector 1.00 ‐ ‐ ‐
Property Inspector 2.00 ‐ ‐ ‐
Property & Housing Inspector ‐ 3.00 3.00 ‐
Part‐time Neighborhood Support Technician 2.00 2.00 2.00 ‐
Total Full Time 3.00 3.00 3.00 ‐
Total Part‐time 2.00 2.00 2.00 ‐
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Staffing levels for Planning & Protective Services – Property Maintenance & Code Enforcement have remained
constant with no expectation of a change in the future.
176
Planning & Protective Services
Building Inspection and Regulation Division
Overview
The Planning & Protective Services, Building Inspection and Regulation Division reports directly to the Planning
and Protective Services Department Director.
The Planning & Protective Services, Building Inspection and Regulation Division is responsible for enforcing
building codes that set minimum standards for new construction, alterations, additions, repair, and demolition
within the City of Jefferson. Services provided by the Building Inspection and Regulation Division ensure
reasonable safeguards to protect against the hazards of inadequate or defective building construction and
systems. Overall, the Building Inspection and Regulation Division provides building plan reviews, issues
permits, performs construction site inspections, issues Certificates of Occupancy, and completes site reviews
for business license applicants.
Purpose Statement
Contribute to the quality of life of the City by promoting the safety of the community through building
inspections and enforcement of building codes.
Departmental Goals & Objectives (including, but not limited to)
1. Promote safety of the community through building inspections and enforcement of building codes
OBJECTIVE: To review public input and consider potential changes to processes and policies to continually
improve upon services
OBJECTIVE: To promote and influence code compliance through improved understanding of the building
codes
2. Ensure that permits are properly issued and administered in accordance with building code requirements
and local contractor licensing regulations
OBJECTIVE: To support licensing of general contractors prior to the issuance of building permits
OBJECTIVE: To administer the licensing of electrical and plumbing trades within the City of Jefferson
OBJECTIVE: To track, monitor, and document turnaround times for plan review and inspection requests
OBJECTIVE: To coordinate and communicate with other involved divisions and departments on plan
reviews and inspections
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Percent of clients indicating that staff assisted their understanding of the building
code. 100% 90% / 100% 95%
2. Percent of building permits closed with a certificate of occupancy or certificate of
completion. 53% 98% / 26% 60%
3. Overall building services rating as “good” or above.67% 60% / 86%75%
177
Planning & Protective Services
Building Inspection and Regulation Division
Performance Measures 2015 2016 2017
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget.1.05% 1.03% 1.12%
2. Percent of cost recovery (permit fees collected/division budget). 72% 80% 67%
2a. Percent of cost recovery (license fees collected/division budget)n/a 9% 8%
3. Percent of inspections performed within 24 hours of request.100% 100% 100%
4. Percent of inspection staff receiving continuing education or certification training.100% 100% 100%
5. Percent of all nonresidential building plans reviewed within 15 work days of
receipt (new, alterations, and additions). 53% 43% 95%
6. Percent of new nonresidential building plans reviewed within 15 work days of
receipt. 53% 25% 50%
7. Percent of residential building permits issued within 5 work days of application.92% 94%100%
8. Number of code related incidents reported within one year of issuance of
certificate of occupancy. 0 0 0
9. Percent of inspections passing on first or second inspection.99% 95% 85%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 4 4 4
2. Total division adopted budget. $310,516 $317,693 $361,216
3. Amount of permit fees received (building construction, electrical, plumbing)$223,803 $255,354 $158,000
3a. Amount of license fees received (includes contractor licenses).n/a $27,687 $29,500
4. Number of all permits issued (building construction, electrical, plumbing, sign and
demolition). 946 1.050 1,000
5. Number of building plans received (commercial/nonresidential – new, alterations,
and additions). 51 103 85
6. Number of plans received for new nonresidential. n/a 12 7
7. Number of nonresidential plans approved within 15 work days of receipt
(nonresidential alterations, including tenant finish). 27 44 60
8. Number of residential building permits issued (new, alterations, and additions).235 301 430
9. Number of residential building permits issued within 7 calendar days of receipt
(new, alterations, and additions). 216 283 300
10. Number of inspections, all disciplines. 2,121 2,029 2,100
Significant Changes/Initiatives
In FY2016, the Building Inspection and Regulation Division began a review of the 2015 International Code
Council (ICC) family of building codes for adoption with the aid of an ad hoc committee appointed by the
Mayor and City Council. Members of the committee are stakeholders from the residential, commercial, design
and construction community. The code review process will continue into FY17, culminating with a
recommendation to the City Council. Within this code review process, the committee will also help determine
how building regulations are administered. This will help to define the responsibilities, structure and policies
of the Building Inspection and Regulation Division to improve future service for the community.
178
Planning & Protective Services
Building Inspection and Regulation Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $ 280,624 $306,583 $ 342,627 $36,044 11.76%
Materials & Supplies 4,335 3,680 4,544 864 23.48%
Contractual Services 5,985 4,500 11,000 6,500 144.44%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 940 2,930 3,045 115 3.92%
Other Operating Expenses ‐ ‐ ‐ ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 291,884 $317,693 $ 361,216 $43,523
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Net Change*FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
A review of the budget
summary for the Building
Inspection and Regulation
Division reveals that the
overall budget increased from
FY16 to FY17. The Personnel
Services category had a
significant increase due to the
addition of a Part‐time Plan
Reviewer position. The
Contractual Services category
was increased to allow for
additional Training and
Education for the inspectors.
179
Planning & Protective Services
Building Inspection and Regulation Division
Full Time Equivalents (FTEs)
Job Title
FY15
Actual
FY16
Adopted
FY17
Adopted Net Change*
Building Official 1.00 1.00 1.00 ‐
Building Inspector I, II 3.00 3.00 3.00 ‐
Part‐time Plan Reviewer ‐ ‐ 1.00 1.00
Total Full Time 4.00 4.00 4.00 ‐
Total Part‐time ‐ ‐ 1.00 ‐
Planning & Protective Services‐
Building Inspection and Regulation
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
A review of the staffing levels for the Building Inspection and Regulation division shows the addition of a
part‐time Plan Reviewer position.
180
Public Works
Overview
The Public Works Department reports directly to the City Administrator.
The Public Works Department administers 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, and Wastewater are Enterprise
Funds.
Purpose Statement
The Department of Public Works contributes to the quality of life by fostering connectivity through a safe
transportation infrastructure.
Budget Summary – Expenses by Division
Division Amount Percent
Administration $362,253 $395,687 $377,093 $(18,594) ‐4.70%
Central Maintenance 997,723 1,015,037 1,032,861 17,824 1.76%
Engineering 1,003,063 1,043,804 1,090,530 46,726 4.48%
Street 2,774,512 3,110,851 3,620,645 509,794 16.39%
Total $ 5,137,551 $ 5,565,379 $ 6,121,129 $ 555,750
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Net Change*
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
A review of the Expenses by Division Budget Summary for Public Works shows an overall increase from FY16
to FY17. All Divisions increased, with the exception of Administration, with the largest increase occurring in
the Street Division.
Budget Summary – Expenses by Category
Category Amount Percent
Expenses:
Personnel Services $3,231,755 $3,299,179 $3,421,998 $122,819 3.72%
Materials & Supplies 579,230 796,415 784,971 (11,444) ‐1.44%
Contractual Services 31,225 38,600 42,800 4,200 10.88%
Utilities 683,313 713,110 723,110 10,000 1.40%
Repairs & Maintenance 585,990 593,075 614,750 21,675 3.65%
Capital Purchases 26,038 125,000 533,500 408,500 326.80%
Total $ 5,137,551 $ 5,565,379 $ 6,121,129 $ 555,750
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Net Change*
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
181
Public Works
A review of the Expenses by Category Budget Summary for Public Works shows an overall increase from FY16
to FY17. All categories increased, with the exception of Materials & Supplies, with the largest increase
occurring in Capital Purchases.
182
Public Works
Administration Division
Overview
The Public Works Department, Administration Division reports directly to the City Administrator.
The Public Works Department administers the Airport, Central Maintenance, Engineering, Parking, Streets,
Transit, and Wastewater Divisions. The following Divisions are funded through the General Fund:
Administration, Central Maintenance, Engineering, and Streets. The Airport, Parking, Transit, and Wastewater
Divisions are Enterprise Funds.
Purpose Statement
Contribute to the quality of life of the City by providing leadership to divisions and assuring quality customer
service.
Department Goals & Objectives (including, but not limited to)
1. Provide technical expertise to the City Council and assigned boards, commissions, staff and committees
OBJECTIVE: To ensure the decision makers have the information needed to make informed decisions
2. Provide leadership, training and operational support for divisions within the Public Works Department
OBJECTIVE: To ensure decisions are made that result in a higher quality of life for the residents of the City
of Jefferson
OBJECTIVE: To ensure the Public Works Department staff is well trained and prepared to meet their
customer’s needs
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Percent of divisions rating the department director as “good” or above in assisting
them in accomplishing division goals. 100% 100% / 100% 100%
2. Percent of division outcome measures achieved or showing satisfactory progress.100% 90% / 90%90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget.1.42% 1.29% 1.17%
2. Percent of divisions with expenditures below budget/amended budget.100% 100% 100%
3. Percent of full‐time employees to those authorized.100% 100%100%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 3 3 3
2. Total division adopted budget. $417,325 $395,687 $377,093
3. Number of all division outcome measures achieved or showing satisfactory progress.10 9 10
183
Public Works
Administration Division
Significant Changes/Initiatives
During FY17, the Public Works Department will focus on service delivery in accordance with the Department’s
Mission and Value program “CORE.” CORE is defined as: improve the Community, take Ownership, deliver
Results, Empathize with the customer. Throughout FY17, Public Works Administration will focus on
communicating to all of the 100+ employees the mission and values, through better training and
communication.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $291,078 $281,312 $283,143 $1,831 0.65%
Materials & Supplies 69,686 111,000 89,000 (22,000) ‐19.82%
Contractual Services 1,065 2,700 4,500 1,800 66.67%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 424 675 450 (225) ‐33.33%
Capital Purchases ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0.00%
Total $ 362,253 $ 395,687 $ 377,093 $ (18,594)
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Net Change*
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
A review of the budget summary for the Public Works Administration Division reveals an overall decrease in
the budget from FY16 to FY17. The most significant decrease occurred in the Materials & Supplies category
due to the expectation that gas prices will be lower. The most significant increase occurred in the Contractual
Services category due to the need for additional training and education.
184
Public Works
Administration Division
Full Time Equivalents (FTEs)
Job Title
FY15
Actual
FY16
Adopted
FY17
Adopted Net Change*
Public Works ‐ Administration
Director of Public Works 1.00 1.00 1.00 ‐
Administrative Assistant 2.00 2.00 2.00
Total Full Time 3.00 3.00 3.00 ‐
Total Part‐time ‐ ‐ ‐ ‐
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Staffing levels for Public Works – Administration have remained constant with no expectation of a change in
the future.
185
Public Works
Central Maintenance Division
Overview
The Public Works Department, Central Maintenance Division reports to the Operations Division Director, who
reports directly to the Public Works Department Director.
The Public Works Department, Central Maintenance Division is responsible for approximately 460 vehicles and
pieces of equipment. In addition to the repair and maintenance services, the Central Maintenance Division
maintains the City’s central vehicle wash station and fuel dispensing system.
Purpose Statement
Contribute to the quality of life of the City by providing availability of safe, reliable, and appropriate vehicles
and equipment in a manner that contributes to successful outcomes.
Department Goals & Objectives (including, but not limited to)
1. Provide vehicle and equipment maintenance support
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 downtime of critical equipment
OBJECTIVE: To maximize equipment/vehicle life
OBJECTIVE: To identify safety hazards
2. Analyze vehicle needs of the City Departments
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 costs
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Percent of department directors rating Central Maintenance services as “good” or
above. 80% 100% / 100% 100%
2. Number of accidents involving City vehicles attributable to inadequate maintenance.0% <1% / 0%<1%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget.3.42% 3.30% 3.21%
2. Combined fleet operating cost per mile. $0.603 $0.401 $0.500
3. Vehicle and equipment to technician ratio. 95: Mech 96: Mech 96: Mech
186
Public Works
Central Maintenance Division
Performance Measures 2015 2016 2017
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 7 7 7
2. Total division adopted budget. $1,008,927 $1,015,036 $1,032,861
3. Number of vehicles and equipment in the fleet. 477 478 480
4. Number of work orders completed. 2,944 3,011 2,900
5. Number of work order hours per year. 7,142 6,771 6,500
6. Actual cost of fleet repair. $853,292 $1,040,631 $1,000,000
7. Average repair cost per vehicle. $1,788 $2,177 $2,083
Significant Changes/Initiatives
Throughout FY17, the Central Maintenance Division will continue to maintain an aging fleet in an effort to
stabilize the readiness of the City’s fleet of vehicles and equipment. The parts budget was increased in FY17
by approximately 2% to aid in accomplishing this task.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $478,921 $479,317 $467,741 $(11,576) ‐2.42%
Materials & Supplies 13,983 16,640 16,640 ‐ 0.00%
Contractual Services 2,131 2,500 2,500 ‐ 0.00%
Utilities 16,571 17,580 17,580 ‐ 0.00%
Repairs & Maintenance 486,117 499,000 510,900 11,900 2.38%
Capital Purchases ‐ ‐ ‐ ‐ 17,500 ‐ 17,500 0.00%
Total $ 997,723 $ 1,015,037 $ 1,032,861 $ 17,824
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Net Change*
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
A review of the budget summary for the Central Maintenance Division reveals there is a slight increase in the
budget from FY16 to FY17. The Repairs & Maintenance category was increased slightly due to the cost of
repairing and maintaining the aging fleet. The Capital Purchases category was increased to replace an old
wheel balancer and tire changer that was no longer working properly.
187
Public Works
Central Maintenance Division
Full Time Equivalents (FTEs)
Job Title
FY15
Actual
FY16
Adopted
FY17
Adopted Net Change*
Public Works ‐ Central Maintenance
Central Maintenance Supervisor 1.00 1.00 1.00 ‐
Mechanic Supervisor 1.00 1.00 1.00
Mechanic 4.00 4.00 4.00 ‐
Parts Clerk 1.00 1.00 1.00
Part‐time Administrative Technician 1.00 1.00 1.00
Seasonal Employee 1.00 1.00 1.00 ‐
Total Full Time 7.00 7.00 7.00 ‐
Total Part‐time 2.00 2.00 2.00 ‐
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Staffing levels for Public Works – Central Maintenance have remained constant with no expectation of a
change in the future.
188
Public Works
Engineering Division
Overview
The Public Works Department, Engineering Division reports directly to the Public Works Department Director.
The Public Works Department, Engineering Division provides surveying, designing, project management, and
field inspection services for the implementation of the City’s capital improvement program. The Engineering
Division is also responsible for the engineering review and inspection of developer proposed infrastructure
improvements (street, stormwater, sanitary sewers, etc.). The Engineering Division also provides the
administration of the stormwater, master plan effort, flood plain permitting, and monitoring/reporting for the
City’s National Polutant Discharge Elimination System (NPDES) Phase II stormwater permit.
Purpose Statement
Contribute to the quality of life of the City by providing safe and aesthetically pleasing City infrastructure
projects..
Department Goals & Objectives (including, but not limited to)
1. Complete City Council approved projects within established timeframes
OBJECTIVE: To ensure timely and efficient implementation of capital improvement projects
OBJECTIVE: To 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: To ensure accurate and timely review of development plans
2. Achieve the benchmarks set out by our MS4 (municipal stormwater system) permit
OBJECTIVE: To ensure the City maintains compliance with the MS4 permit
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Percent of department directors rating the division as “good” or above.80% 80% / 100% 80%
2. Percent of project overruns (excluding change of scope change orders).1.8%<8% / 0.2%<8%
3. Traffic safety (percent change total crashes in City right‐of‐way).4.7%* ‐2% / 4.7%*‐2%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget.3.37% 3.39% 3.38%
2. Accidents per lane mile. 0.89* 0.89*>1
3. Percent of capital projects completed. 75%93% 95%
189
Public Works
Engineering Division
Performance Measures 2015 2016 2017
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 11 11 12
2. Total division adopted budget. $994,048 $1,043,803 $1,090,530
3. Number of accidents in the City right‐of‐ways. 643** 643**630
4. Number of bridges maintained. 24 24 24
5. Number of lane miles of road. 720 722 723
* based on a comparison of 2013 data to 2014 data
**based on 2014 data
Significant Changes/Initiatives
This year will see the completion of the last street project associated with Sales Tax F, namely, the
rehabilitation and beautification of Capitol Avenue. We will also see the completion and opening of the
Stadium Boulevard and Highway 54 interchange project. Attention will also be given to numerous stormwater
projects and planning will begin for projects associated with the recently passed Sales Tax G.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $948,998 $976,979 $1,048,705 $71,726 7.34%
Materials & Supplies 10,358 12,925 12,925 ‐ 0.00%
Contractual Services 6,603 12,500 12,500 ‐ 0.00%
Utilities 457 500 500 ‐ 0.00%
Repairs & Maintenance 10,609 12,900 15,900 3,000 23.26%
Capital Purchases 26,038 28,000 ‐ (28,000) ‐100.00%
Total $ 1,003,063 $ 1,043,804 $ 1,090,530 $ 46,726
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Net Change*
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
A review of the budget summary for the Engineering Division reveals an overall increase from FY16 to FY17.
The increase in the Personnel Services category is due to the addition of a Civil Engineer position. The Repairs
& Maintenance category was increased due to the expected increase of maintenance agreements.
190
Public Works
Engineering Division
Full Time Equivalents (FTEs)
Job Title
FY15
Actual
FY16
Adopted
FY17
Adopted Net Change*
Public Works ‐ Engineering
City Engineer 1.00 1.00 1.00 ‐
Administrative Technician 1.00 1.00 1.00 ‐
Civil Engieer I, II 3.00 3.00 4.00
Civil Engineer I
Civil Engineer II
Plan Reviewer 1.00 1.00 1.00 ‐
Registered Land Surveyor 1.00 1.00 1.00
Engineering Inspection Supervisor 1.00 1.00 1.00 ‐
Construction Inspector 2.00 2.00 2.00 ‐
Engi n eering Survey Technician 1.00 1.00 1.00 ‐
Total Full Time 11.00 11.00 12.00 ‐
Total Part‐time ‐ ‐ ‐ ‐
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
A review of the staffing levels for the Engineering Division shows the addition of a Civil Engineer position.
191
Public Works
Street Division
Overview
The Public Works Department, Street Division
reports to the Operations Division Director, who
reports directly to the Public Works Department
Director.
The Public Works Department, Street Division
maintains and improves more than 250 miles of
roadway in the City of Jefferson. The duties of the
Street Division include installing and servicing the
City’s traffic signals and signs, repairing curbs and
gutters, striping and sweeping the streets, and
mowing the right‐of‐way for various streets. The
Street Division is also responsible for plowing the streets during winter weather events, as well as providing
maintenance for the City’s stormwater conveyance system.
Purpose Statement
Contribute to the quality of life of the City by fostering connectivity through safe transportation infrastructure.
Departmental Goals & Objectives (including, but not limited to)
1. 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
2. Deploy resources to maintain the public stormwater system
OBJECTIVE: To maintain the stormwater infrastructure system in working condition to promote collection
of stormwater consistent with accepted standards
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Injury claims resulting from defective infrastructure that resulted in payment
beyond the cost of defense. 0 0/0 0
2. Percent of winter events where all streets were rated as passable within 4 hours
of precipitation ending. 100% 90% / 100% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget.9.54% 10.12% 11.24%
2. Percent of street lane miles receiving surface maintenance. 2.32% 2.63%3%
3. Percent of pot holes filled within 1 working day of being reported.100% 100% 90%
192
Public Works
Street Division
Performance Measures 2015 2016 2017
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 23.5 23.5 25.5
2. Total division adopted budget. $2,811,699 $3,110,851 $3,620,645
3. Number of snow removal hours. 1,875 1,100 2,000
4. Number of square yards of pavement repair. 3,643 5,311 5,500
5. Number of street miles swept. 4,721 6,507 6,000
6. Number of lane mile receiving surface treatment.16 18 23
7. Number of winter snow events. 11 6 10
8. Number of street signs replaced. 372 564 300
Significant Changes/Initiatives
The FY17 budget contains funding for much needed vehicle/equipment replacement and more importantly
the addition of two street worker positions. With the aid of the additional manpower, funding and
equipment, the Street Division will continue to focus on maintenance of streets and stormwater.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $1,512,758 $1,561,571 $1,622,409 $60,838 3.90%
Materials & Supplies 485,204 655,850 666,406 10,556 1.61%
Contractual Services 21,426 20,900 23,300 2,400 11.48%
Utilities 666,285 695,030 705,030 10,000 1.44%
Repairs & Maintenance 88,839 80,500 87,500 7,000 8.70%
Capital Purchases ‐ 97,000 516,000 419,000 431.96%
Total $ 2,774,512 $ 3,110,851 $ 3,620,645 $ 509,794
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
Net Change*
A review of the budget summary for the Street Division reveals an increase from FY16 to FY17. All categories
increased with the most significant increase occurring in the Capital Purchases category due to funding for a
replacement of a street sweeper, a supervisor truck, three snow plow only trucks and the purchase of a mini‐
excavator. The Personnel Services category was increased due to the addition of two Street Worker positions.
The Materials & Supplies category shows a small increase from FY16 to FY17. However, there were two
significant changes in this category. The Council approved funding an additional $80,000 in the Street
Materials line item. This increase was offset by a decrease in the Chemicals line item due to a mild winter the
previous year, which allowed the bins to be full. This resulted in a small net increase on the Materials &
Supplies category.
193
Public Works
Street Division
Full Time Equivalents (FTEs)
Job Title
FY15
Actual
FY16
Adopted
FY17
Adopted Net Change*
Public Works ‐ Streets
Operations Division Director 0.50 0.50 0.50 ‐
Street Superintendent 1.00 1.00 1.00 ‐
Street Supervisor 2.00 2.00 2.00 ‐
Construction Inspector 1.00 1.00 1.00 ‐
Street Maintenance Crew Leader 5.00 5.00 5.00 ‐
Traffic Signal Tech 1.00 1.00 1.00 ‐
Street Maint.‐Senior Worker, Worker, Trainee 13.00 13.00 15.00 2.00
Seni or Street Maintenance Worker
Street Maintenance Worker
Street Maintenance Trainee
Seasonal Employee 5.00 5.00 5.00 ‐
Total Full Time 23.50 23.50 25.50 2.00
Total Part‐time 5.00 5.00 5.00 ‐
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
A review of the staffing levels for the Street Division shows an increase of two Street Maintenance Workers.
194
Transfers & Subsidies
Overview
The General Fund FY17 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
Category Amount Percent
Expenses:
Transfer to TIF Fund $24,432 $16,600 $22,750 $6,150 37.05%
Airport Subsidy 196,059 189,382 258,459 69,077 36.47%
Transit Subsidy 1,055,200 1,211,549 1,007,266 (204,283) ‐16.86%
Total $ 1,275,691 $ 1,417,531 $ 1,288,475 $ (129,056)
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Net Change*
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
195
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. 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.
196
Airport Division Fund
Overview
The Airport Division reports directly to the Director of Public Works.
The Airport Division is an Enterprise fund that is used to account for the operations of the Jefferson City
Memorial Airport. The facility consists of an Airport Terminal Building, which was constructed in 1966, an Air
Traffic Control Tower, which was commissioned in 1973, one main runway that is 6,000 feet long, and one
cross/wind runway that is 3,400 feet long. Both runways are equipped with parallel taxiways. The Air Traffic
Control Tower is part of the Federal Aviation Administration (FAA) Contract Tower Program. The Tower is
staffed by four Air Traffic Controllers and an Air Traffic Manager. The Tower is operated by Midwest Air Traffic
Services, Inc., which is under contract with the FAA and handles approximately 30,000 operations annually.
Airport revenues are 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.
Purpose Statement
Contribute to the quality of life for the residents, guests, and businesses of the City by fostering connectivity
through safe airport infrastructure.
197
Airport Division Fund
Departmental Goals & Objectives (including, but not limited to)
1. Maintain the airport infrastructure in compliance with applicable standards in a safe and cost effective
manner
OBJECTIVE: To 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 five hours upon the conclusion of each snow
fall. All other surfaces within eight hours
Ensure Notice to Airmen (NOTAM) 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
2. Manage airport resources in a customer focused manner to promote the use of the facilities by the general
aviation community
OBJECTIVE: To 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 group 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
198
Airport Division Fund
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Number of corrective actions identified on the MoDOT compliance and safety
inspection. n/a* 0 / 0 0
2. Number of deficiencies identified on FAA Air Traffic Control Tower audit.0 0 / 0 0
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of time the airport is closed for repairs, maintenance, and winter
weather conditions (excluding planned capital improvements). 0.3% 0% 0%
2. Percent of hangar space occupied. 100% 100% 100%
3. Airport fees as percentage of operational cost. 47.6% 44% 40%
4. Percent of time the airport property is in compliance with FAA mowing
guidelines. 100% 95% 100%
5. Percent of corrected action and/or deficiencies noted in either an FAA or
MoDOT inspection, which are addressed within 60 days. n/a* 100 100%
6. Percent of General Fund subsidy to airport operating fund.47%45% 49%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 2 2 3
2. Total division adopted budget. $420,059 $425,381 $527,670
3. Number of aircraft operations for a 12 month period.26,749 21,405 25,000
4. Number of snow removal hours. 319 147 325
5. Number of hours closed for maintenance. 0 0 0
6. Number of hours closed for winter weather. 27 0 24
7. Number of hours spent in mowing operations. 1,069 1,000 1,100
8. Number of hours spent in customer service. 168 190 200
9. Number of hours expended in regulatory paperwork.582 590 500
Workload / Service Level Indicators (continued) Actual Actual Projected
10. Number of aircraft located at the airport. 65 69 62
11. Number of airplane or airport accidents resulting from poorly maintained
infrastructure. 0 0 0
*Inspection did not take place this year due to a major capital improvement project at the airport.
Significant Changes/Initiatives
The FY17 budget for the Airport Division includes the addition of an airport maintenance worker position. This
change restores a position at the airport removed in FY09. With this addition, our two member maintenance
staff will be far better able to handle the various maintenance tasks required of an airport with 24/7
operations. This addition will also provide the Airport Manager with more time to perform administrative and
managerial duties.
199
Airport Division Fund
Budget Summary
Category Amount Percent
Revenues:
Federal Grants $ 4,852,123 $‐ $‐ $‐ 0.00%
State Grants 313,931 46,000 46,000 ‐ 0.00%
Rent & Lease Fees 161,519 105,000 115,000 10,000 9.52%
Flowage Fees 20,207 35,000 35,000 ‐ 0.00%
Interest (310) ‐ ‐ ‐ 0.00%
Trsfr From General Fd 196,059 189,382 258,459 69,077 36.47%
Transfer From Cit "E" 200,773 ‐ ‐ ‐ 0.00%
Transfer From Cit "F"68,788 ‐ ‐ ‐ 0.00%
Transfer From(to) Surplus ‐ 50,000 73,211 23,211 46.42%
TOTAL $ 5,813,090 $ 425,382 $ 527,670 $ 102,288
Expenses:
Personnel Services $ 171,477 $ 168,910 $ 220,124 $ 51,214 30.32%
Materials & Supplies 13,960 30,370 28,900 (1,470) ‐4.84%
Contractual Services 153,105 154,578 167,121 12,543 8.11%
Utilities 35,101 35,225 35,225 ‐ 0.00%
Repairs & Maintenance 28,463 36,299 36,300 1 0.00%
Capital Purchases ‐ ‐ 40,000 40,000 0.00%
Depreciation 233,610 ‐ ‐ ‐ 0.00%
Capital Projects ‐ ‐ ‐ ‐ 0.00%
TOTAL $ 635,716 $425,382 $ 527,670 $ 102,288
Net Income (Loss) $ 5,177,374 $‐ $‐ $‐
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
NOTE: Cit "E" represents the City’s Capital Improvement Tax that was effective from 2007 to 2012. Cit “F” represents
the City’s Capital Improvement Tax that is effective from 2012 to 2017.
Net Change*
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
A review of the Airport Division’s revenues reveals that the most significant changes from FY16 to FY17 are in
the Transfer from General Fund and the Transfer From Surplus. The City’s practice is to use any available fund
balance prior to the General Fund providing a subsidy, so during the FY17 budget process any funds that had
accumulated in the Airport Division fund balance were to be utilized in an effort to thereby reduce the subsidy
needed from the General Fund by as much as possible.
The most significant change in the overall expenditure budget from FY16 to FY17 is within the Personnel
Services category. This was not due to an increase in staff, but instead due to an increase in overall personnel
costs partially due to differences in benefit selections of current employees.
200
Airport Division Fund
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. Additionally, the Airport
Division Fund absorbs the cost for the employees of the Airport Division for drug and alcohol screening and
background checks.
Full Time Equivalents (FTEs)
Job Title
Budget
FY15
Budget
FY16
Budget
FY17 Net Change*
Department of Public Works ‐ Airport
Airport Supervisor 1.00 1.00 1.00 ‐
Senior Airport Maintenance Worker 1.00 1.00 1.00 ‐
Airport Maintenance Worker ‐ ‐ 1.00 1.00
Seasonal Employee 1.00 1.00 1.00 ‐
Total Full Time 2.00 2.00 3.00 1.00
Total Part‐time 1.00 1.00 1.00 ‐
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
A review of the staffing levels for the
Public Works – Airport Division from
FY16 to FY17 will reflect the addition of
one Airport Maintenance Worker
position. This is a new position that the
Department felt was necessary in order
to continue to provide the needed
maintenance and snow removal
activities at the airport.
201
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2
Airport Division Fund
A review of the fund balance projection shows a significant
drop in the projected fund balance from FY16 through
FY21. This is due to the fact that City’s practice is to use
any available fund balance prior to the General Fund
providing a subsidy.
For the most part the Charges for Services and Transfers In
revenue sources, as well as the projected expenditures,
show a slight increase each year. The intergovernmental
revenue source is the variable that is affecting the change in
the fund balance. The intergovernmental revenue source
represents grant revenue. 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 future grant revenue or expense
activity is not reflected in the fund balance schedule.
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
profit.
203
Parking Division Fund
Overview
The Parking Division reports directly to the Director of Public Works.
The Parking Division is an Enterprise Fund which accounts for the operations of a 540 car parking garage, a 74
car parking deck, the operation of 14 reserved parking lots, 7 metered parking lots, and 950 on‐street parking
meters. Operations of the lots include collection, enforcement, maintenance, sweeping, weed
control/mowing and snow removal.
Purpose Statement
Contribute to the quality of life of the City by providing connectivity through provision of parking facilities.
Departmental Goals & Objectives (including, but not limited to)
1. Provide and maintain, at no cost to the General Fund, convenient parking within the central business district
OBJECTIVE: Manage services provided such that they cover operational cost
Evaluate charges for services regularly
Evaluate services to find efficiencies providing cost savings without sacrificing customer service
204
Parking Division Fund
2. Meet the parking needs of customers, business owners, residents, and employees
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
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Percent of lease customers agreeing that available parking facilities allow them
to connect to the downtown. 100% 80% / 84% 80%
2. Percent of survey respondents rating downtown parking availability as
satisfactory or better. 66% 80% / 70% 80%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Parking fees/fines collected as percentage of operational cost.151% 154% 140%
2. Average percent utilization of metered parking spaces.39%41% 35%
3. Average percent utilization of leased parking spaces.91.3% 92% 90%
4. Percent of hours the main parking garage is at capacity.1.7% 1.6% 1.7%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 7.5 7.5 7.5
2. Total division adopted budget. $964,477 $967,715 $936,602
3. Number of parking citations issued. 19,718 17,250 17,000
4. Number of snow removal hours. 210 121 250
5. Number of hours the main garage reaches capacity.41.5 35.5 60.0
6. Meter revenue received per space. $334 $335 $250
7. Number of hours parking facilities are closed for maintenance (excludes
planned capital improvements). 0 0 0
8. Number of business days per year. 250 250 250
Significant Changes/Initiatives
During FY17, the Parking Division will be replacing the garage sweeper as well as continuing on various
operation and maintenance tasks associated with the various parking lots and garages operated by the
Division.
205
Parking Division Fund
Budget Summary
Category Amount Percent
Revenues:
Prk Garage Monthly Rent $ 208,215 $ 201,000 $ 205,000 $ 4,000 1.99%
Prk Garage Hourly 133,000 110,000 115,000 5,000 4.55%
Prk Meter Receipts 253,056 220,000 225,000 5,000 2.27%
City Prk Lot Monthly 251,368 250,000 245,000 (5,000) ‐2.00%
Housing Auth Lots 252628 119,698 120,000 120,000 ‐ 0.00%
State Garage Monthly 24,250 27,000 24,000 (3,000) ‐11.11%
Residential Parking Permit 359 600 600 ‐ 0.00%
Parking Fines 119,850 115,000 115,000 ‐ 0.00%
Rent‐Tower Sites 24,192 20,160 24,192 4,032 20.00%
Miscellaneous 3,021 8,000 8,000 ‐ 0.00%
Insurance Claims 125 ‐ ‐ ‐ 0.00%
Long & Short 56 ‐ ‐ ‐ 0.00%
Interest 57,887 50,000 50,000 ‐ 0.00%
Int/prin‐Hammond Note 6,435 2,668 ‐ (2,668) ‐100.00%
Sale of Assets 4,483 ‐ ‐ ‐ 0.00%
Transfer From (to) Surplus ‐ (156,712) (195,190) (38,478) 24.55%
TOTAL $ 1,205,995 $ 967,716 $ 936,602 $ (31,114)
Expenses:
Personnel S ervices $ 459,105 $ 456,720 $451,173 $ (5,547) ‐1.21%
Materials & Supplies 15,939 36,020 35,020 (1,000) ‐2.78%
Contractual Services 189,672 188,097 197,030 8,933 4.75%
Utilities 35,702 39,650 39,650 ‐ 0.00%
Repairs & Maintenance 85,841 158,729 158,729 ‐ 0.00%
Other Operating Expenses 199 500 ‐ (500) ‐100.00%
Other Non‐Operating Expenses 4,096 ‐ ‐ ‐ 0.00%
Capital Purchases 11 88,000 55,000 (33,000) ‐37.50%
Depreciation 64,367 ‐ ‐ ‐ 0.00%
Transfers Out 10,000 ‐ ‐ ‐ 0.00%
TOTAL $ 864,932 $ 967,716 $ 936,602 $ (31,114)
Net Income (Loss)$ 341,063 $‐ $‐ $‐
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Net Change*
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
A review of the Parking Division’s revenues reveals that overall there is no significant change from FY16 to
FY17.
A review of the Parking Division’s expenditures reveals overall there is no significant change in the
expenditures from FY16 to FY17. The largest difference occurred in the Capital Purchases expense category,
where the only purchase budgeted is the replacement of a garage sweeper.
206
Parking Division Fund
The Contractual Services expense category saw an increase in the budgeted expenditures due to an expected
increase in the cost of General Insurance Coverage.
Enterprise Funds are assessed an administrative fee by the Department of Finance reimbursing the General
Fund for the support services the Parking Division receives from the Departments. Additionally, the Parking
Division Fund absorbs the cost for the employees of the Parking Division for drug and alcohol screening and
background checks.
Full Time Equivalents (FTEs)
Job Title
Budget
FY15
Budget
FY16
Budget
FY17 Net Change*
Department of Public Works ‐ Parking
Operations Division Director 0.50 0.50 0.50 ‐
Parking Division Supervisor 1.00 1.00 1.00 ‐
Assistant Parking Supervisor 1.00 1.00 1.00 ‐
Parking Enforcement 2.00 2.00 2.00 ‐
Senior Parking Enforcement Officer
Parking Enforcement Officer
Parking Attendant 2.00 ‐ ‐ ‐
Parking Maintenance 1.00 3.00 3.00 ‐
Senior Parking Maintenance Worker
Parking Maintenance Worker
Parking Maintenance Trainee
Part‐time w/Benefits Maintenance Assistant 1.00 ‐ ‐ ‐
Seasonal Employee ‐ 3.00 3.00 ‐
Total Full Time 7.50 7.50 7.50 ‐
Total Part‐time 3.00 3.00 3.00 ‐
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Staffing levels for the Public Works – Parking Division have remained constant with no expectation of a change
in the future.
207
Parking Division Fund
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9
Parking Division Fund
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 of providing the services. The capital purchases figures
included in the fund balance projection is a reflection of the estimated expenses the Division plans to incur in
the future to keep the Capital Replacement Program for the Division current.
210
Transit Division Fund
Overview
The Transit Division reports directly to the Director of Public Works.
The Transit Division is an Enterprise Fund which accounts for the operations of the public transportation
system. The City of Jefferson has provided transit service since 1978. The City of Jefferson operates its transit
service, known as JEFFTRAN, under the jurisdiction of the Department of Public Works in the City of Jefferson.
The population of its service area, the City of Jefferson, is approximately 44,000.
With a fleet of 22 buses, the City operates a network of six fixed routes, weekdays from 6:40 a.m. to 6:00 p.m.:
a three bus tripper route during school and an eight bus para‐transit service, known as Handiwheels. There is
no service on Saturday or Sunday.
Purpose Statement
Contribute to the quality of life of the City by fostering connectivity through provision of safe, efficient transit services.
211
Transit Division Fund
Departmental Goals & Objectives (including, but not limited to)
1. Promote accessibility and connectivity
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
2. Encourage diversity in transit services provided to the public
OBJECTIVE: Encourage meaningful access to transit service for older adults, people with disabilities, children, youth,
and individuals with lower incomes
OBJECTIVE: Offer materials for those with language barriers
OBJECTIVE: When possible, use universal symbols for transit services
3. 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
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Percent of riders rating service as “good” or above.95%95% / 94%95%
2. Injury claims resulting in payment. 1 0 / 0 0
3. Percent of survey respondents agreeing that transit allows people to connect to
the community. 95% 95% / 98% 95%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Passengers per mile. 0.7 0.6 0.6
2. Crashes per miles traveled. 0.000006 0.001157 0
3. Actual cost per trip – regular routes. $5.60 $5.03 $6.20
4. Actual cost per trip – Handiwheels routes. $17.37 $19.90 $22.00
5. Percent of General Fund subsidy to transit operating fund.45%48% 40%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 25 26 26
2. Total division adopted budget. $2,431,249 $2,510,004 $2,511,218
3. Number of miles of travel by transit. 521,835 518,362 479,000
4. Number of rides on transit. 313,200 299,408 335,000
5. Number of transit accidents. 3 6 0
6. Number of transfers issued. 97,077 92,027 100,000
7. Regular fare revenue. $83,174 $81,731 $92,000
8. Reduced fare revenue. $9,935 $9,210 $11,100
9. Student pass revenue. $11,664 $8,770 $15,100
10. Handiwheel pass revenue. $58,824 $52,784 $58,300
212
Transit Division Fund
Significant Changes/Initiatives
In FY17, the Transit Division will partner with the Capital Area Metropolitan Planning Organization (CAMPO)
for an assessment and recommendations for the transit system. Also in FY17, JEFFTRAN will install GPS‐
oriented technologies which will: 1) make riders’ trip planning much easier; 2) enhance accommodations for
vision and hearing impaired customers on fixed route buses; and 3) add automatic passenger counting
capability, which will better enable the allocation of bus shelters and other resources.
Budget Summary
Category Amount Percent
Revenues:
Federal Grants $‐ $‐ $‐ $‐ 0.00%
State Grants 11,100 8,259 8,259 ‐ 0.00%
State‐Medicaid Waiver‐100% 60,017 49,000 49,000 ‐ 0.00%
State‐Medicaid Waiver 60/40 198,843 175,000 175,000 ‐ 0.00%
State‐NEMT 95,311 80,500 80,500 ‐ 0.00%
Federal Operating Grant 735,858 738,504 752,656 14,152 1.92%
Local Grants ‐ 2,000 1,000 (1,000) ‐50.00%
Bus Fare Boxes 83,175 92,000 85,000 (7,000) ‐7.61%
Adul t Passes 30,860 21,500 21,500 ‐ 0.00%
Student Passes 11,664 15,100 15,100 ‐ 0.00%
Handi ‐wheel Fares 58,824 58,300 58,300 ‐ 0.00%
Reduced Fare Passes 9,935 11,100 11,100 ‐ 0.00%
Vehicle Wash Charge Backs 19,692 19,692 19,692 ‐ 0.00%
Miscellaneous 180 ‐ ‐ ‐ 0.00%
Bus Advertisement 20,790 10,000 15,000 5,000 50.00%
Insurance Claims 1,819 ‐ ‐ ‐ 0.00%
Cafeteria Refunds 1,421 ‐ ‐ ‐ 0.00%
Gas Tax Refund 17,086 17,500 17,500 ‐ 0.00%
Interest 5,622 ‐ ‐ ‐ 0.00%
Sale of Assets 40,240 ‐ ‐ ‐ 0.00%
Capital Contributions ‐Other 5,743 ‐ ‐ ‐ 0.00%
Transfer From General Fund 1,055,200 1,211,549 1,007,266 (204,283) ‐16.86%
Transfer From Cit "E"4,454 ‐ ‐ ‐ 0.00%
Transfer From (to) Surplus ‐ ‐ 194,345 194,345 0.00%
TOTAL $ 2,467,834 $ 2,510,004 $ 2,511,218 $1,214
Expenses:
Personnel Services $ 1,450,359 $ 1,465,512 $ 1,470,636 $5,124 0.35%
Materials & Supplies 239,747 291,980 239,980 (52,000) ‐17.81%
Contractual Services 289,433 327,606 350,902 23,296 7.11%
Utilities 28,840 32,700 32,700 ‐ 0.00%
Repairs & Maintenance 358,929 392,206 417,000 24,794 6.32%
Other Non ‐Operating Expenses 131,690 ‐ ‐ ‐ 0.00%
Capital Purchases 8,116 ‐ ‐ ‐ 0.00%
Depreciation 465,886 ‐ ‐ 0.00%
TOTAL $ 2,973,000 $ 2,510,004 $ 2,511,218 $1,214
Net Income (Loss)$ (505,166) $‐ $‐ $‐
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
NOTE: Cit "E" represents the City’s Capital Improvement Tax that was effective from 2007 to 2012.
Net Change*
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
213
Transit Division Fund
A review of the Transit Division’s revenues reveals that the most significant changes from FY16 to FY17 are in
the Transfer from General Fund and the Transfer From Surplus. The City’s practice is to use any available fund
balance prior to the General Fund providing a subsidy, so during the FY17 budget process any funds that had
accumulated in the Transit Division fund balance were to be utilized in an effort to thereby reduce the subsidy
needed from the General Fund by as much as possible.
The most significant change in the overall expenditure budget from FY16 to FY17 is within the Materials and
Supplies category. This is due to the fact that the FY17 budget for Gas is based on a lesser rate per gallon than
the FY16 budget.
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. Additionally, the Transit
Division Fund absorbs the cost for the employees of the Transit Division for drug and alcohol screening and
background checks.
As with other units, the repairs and maintenance expense category experienced an increase in FY17. The most
significant reason for this increase is the vehicle maintenance costs due to the aging fleet for the Division.
Full Time Equivalents (FTEs)
Job Title
Budget
FY15
Budget
FY16
Budget
FY17 Net Change*
Department of Public Works ‐ Transit
Transit Division Director 1.00 1.00 1.00 ‐
Transit Operations Supervisor 1.00 1.00 1.00 ‐
Transit Operations Assistant 1.00 1.00 1.00 ‐
Administrative Assistant 1.00 1.00 1.00 ‐
Transit Communications Operator 2.00 2.00 2.00 ‐
Bus Driver 19.00 20.00 20.00 ‐
Part‐time w/Benefits Bus Driver/Service Worker 2.00 1.00 1.00 ‐
Part‐time Bus Driver 1.00 1.00 1.00 ‐
Part‐time Custodian ‐ 1.00 1.00 ‐
Part‐time Service Worker 1.00 2.00 2.00 ‐
Total Full Time 25.00 26.00 26.00 ‐
Total Part‐time 4.00 5.00 5.00 ‐
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
Staffing levels for the Public Works – Transit Division have remained constant with no expectation of a change
in the future.
214
Transit Division Fund
215
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6
Transit Division Fund
A review of the fund balance projection shows that historically the Transit Division Fund has been receiving a
General Fund subsidy; this is expected to continue. 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.
217
Wastewater Division Fund
Overview
The Wastewater Division reports directly to the Director of Public Works.
The Wastewater Division is an Enterprise Fund, which provides wastewater collection and treatment services
to all of the City of Jefferson and several adjacent watershed areas and cities. The utility has over 20,000
customers within the service area. The system includes over 429 miles of collection lines, 33 pump stations,
and two treatment plants. The Division funds a robust capital improvements plan to perpetually maintain,
improve and achieve environmental compliance.
Purpose Statement
Contribute to the quality of life of the City by providing for the safe treatment of wastewater services.
Departmental Goals & Objectives (including, but not limited to)
1. Prevent sanitary sewer backups and overflows
OBJECTIVE: Provide preventive maintenance on the municipal sewer to prevent blockages
Jet clean entire sanitary sewer system within a seven year period
Degrease oil and grease “hot spots” annually
Inspect sanitary sewers in response to problems and follow‐up with maintenance, repair and
replacement
Rehabilitate manholes for reduction of infiltration and root intrusion
Continue to evaluate infrastructure that requires replacement and plan for improvement and
replacement
218
Wastewater Division Fund
2. Minimize interruptions in sanitary sewer service and traffic
OBJECTIVE: Optimize capital improvement projects by working with Cole County Public Works and
Jefferson City Public Works on their projects
Design replacement projects to take place when streets, sidewalks, and storms sewers are to be
replaced
Inconvenience customers once to replace all infrastructures when possible
Take advantage of economy‐of‐scale construction for less cost
Identify infrastructure that can be replaced with trenchless methods with less restoration, traffic
interruption and cost
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Number of monthly discharge test indicating compliance with the Department
of Natural Resources’ limits. 12 12 / 12 12
2. Percent of samples in compliance with effluent quality standards.100% 100% / 100% 100%
3. Compliance with EPA consent order. Yes Yes / Yes Yes
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Number of sanitary sewer overflows experienced per year.7 11 17
2. Percent of sanitary sewer overflows responded to within two hours of
notification. 100% 100% 100%
3. Percent of pipes cleaned. 12%14% 15%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 35 35 36
2. Total division adopted budget. $13,313,798 $20,964,415 $13,265,220
3. Number of miles of sanitary sewer. 50 61 50
4. Number of gallons of wastewater treated. 2,82B 3.24B 2.19B
5. Number of sludge tons applied to land. 2,275 1,277 1,900
6. Number of gallons of waste accepted from waste haulers.2,663,058 2,080,689 2,000,000
7. Number of wastewater accounts. 20,165 20,193 20,173
8. Number of treatment facilities. 2 2 2
9. Number of wastewater pump stations. 33 33 33
Significant Changes/Initiatives
Throughout FY17, the Wastewater Division will continue to maintain and replace its 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. In that regard, a sewer replacement/trenchless sewer main replacement is planned along with a relief
sewer project and evaluation of the biosolids program.
219
Wastewater Division Fund
Budget Summary
Category Amount Percent
Revenues:
Sewer Charges ‐pwd2 $‐ $‐ $‐ $‐ 0.00%
Sewer Charges ‐special (mb) 759,699 670,000 853,597 183,597 27.40%
Sewer Chrg‐holts summit 144,589 159,900 196,039 36,139 22.60%
Sewer‐pwd#1 (city)6,755,521 7,118,073 7,590,503 472,430 6.64%
Sewer‐pwd#1 (county)2,061,389 2,151,806 2,316,176 164,370 7.64%
Sewer Charges ‐pwd3 246,646 225,000 277,131 52,131 23.17%
Septic Tank Collections 128,706 115,576 161,806 46,230 40.00%
Farm Rental 26,643 51,810 51,810 ‐ 0.00%
Sewer Connection Fees 31,985 23,256 31,000 7,744 33.30%
Miscellaneous (305) ‐ ‐ ‐ 0.00%
Cafeteria Refunds (41) ‐ ‐ ‐ 0.00%
Long & Short 38 ‐ ‐ ‐ 0.00%
Interest 217,727 211,000 211,000 ‐ 0.00%
Interest‐prin/int accts 33,135 34,000 34,000 ‐ 0.00%
Interest‐construction accts ‐ ‐ ‐ ‐ 0.00%
Interest‐reserve acct 833,189 600,000 709,000 109,000 18.17%
Interest‐bond acct 128,257 123,000 123,000 ‐ 0.00%
Sale of Assets 66,585 ‐ ‐ ‐ 0.00%
Capital Contr ‐customers 151,156 151,160 151,160 ‐ 0.00%
Capital Contr ‐developers 513,046 ‐ ‐ ‐ 0.00%
Capital Contr ‐other Govts 113,096 ‐ ‐ ‐ 0.00%
Transfer From (to) Surplus ‐ (670,166) 558,998 1,229,164 ‐183.41%
Bond Proceeds ‐ 10,000,000 ‐ (10,000,000) ‐100.00%
TOTAL $12,211,061 $20,964,415 $13,265,220 $(7,699,195)
Administrative Expenses:
Personnel Services $279,388 $221,977 $269,116 $47,139 21.24%
Materials & Supplies 73,228 75,750 78,630 2,880 3.80%
Contractual Services 1,160,917 1,227,135 1,194,999 (32,136) ‐2.62%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance ‐ 300 300 ‐ 0.00%
Other Non ‐Operating Expenses 75,000 ‐ ‐ ‐ 0.00%
Depreciation 193,626 ‐ ‐ ‐ 0.00%
Debt Service 2,062,291 5,504,875 6,143,607 638,732 11.60%
TOTAL $3,844,450 $7,030,037 $7,686,652 $656,615
Net Change*
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
220
Wastewater Division Fund
Budget Summary (continued)
Category Amount Percent
Collection System Expenses:
Personnel Services $1,041,257 $1,085,588 $1,139,186 $53,598 4.94%
Materials & Supplies 54,330 79,350 81,560 2,210 2.79%
Contractual Services 51,089 52,150 14,350 (37,800) ‐72.48%
Utilities 21,424 23,550 23,550 ‐ 0.00%
Repairs & Maintenance 124,929 169,425 171,425 2,000 1.18%
Capital Purchases 61,890 ‐ 215,000 215,000 0.00%
Depreciation 471,604 ‐ ‐ ‐ 0.00%
TOTAL $1,826,523 $1,410,063 $1,645,071 $235,008
Treatment System Expenses:
Personnel Services $1,089,942 $1,120,650 $1,078,721 $(41,929) ‐3.74%
Materials & Supplies 287,403 402,025 419,601 17,576 4.37%
Contractual Services 48,844 54,800 79,800 25,000 45.62%
Utilities 555,929 613,775 613,775 ‐ 0.00%
Repairs & Maintenance 378,106 333,065 413,065 80,000 24.02%
Capital Purchases 37,406 ‐ 217,000 217,000 0.00%
Depreciation 504,647 ‐ ‐ ‐ 0.00%
TOTAL $2,902,277 $2,524,315 $2,821,962 $297,647
Expenses Funded by Sewer System Re venue Bonds:
SRF FY12 Bond Projects $27,421 $‐ $‐ $‐ 0.00%
SRF FY14 Bond Projects 18,409 ‐ ‐ ‐ 0.00%
Series 2016 Bond Projects ‐ 10,000,000 ‐ (10,000,000) ‐100.00%
TOTAL $45,830 $10,000,000 $‐ $(10,000,000)
Wastewater Capital Projects:
Capital Projects $1,800,269 $‐ $1,111,535 $1,111,535 0.00%
TOTAL $1,800,269 $‐ $1,111,535 $1,111,535
TO TAL WASTEWATER EXPENSES $10,419,349 $20,964,415 $13,265,220 $(7,699,195)
Net Income (Loss)$ 1,791,712 $‐ $‐ $‐
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
FY15
Actual
FY16
Adopted
Budget
FY17
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Net Change*
A review of the Wastewater Division revenue activity shows there is a significant decrease in the revenues
from FY16 to FY17. The decrease is primarily due to the fact that the FY16 budget included a $10,000,000
sewer bond issuance. The sewer rate increases effective June 1, 2016 and June 1, 2017 were built into the
FY17 budget.
A review of the FY17 expense budget for Administration reveals the largest change occurred in the Debt
Service category, which is due to an increase in expected principal and interest payments that will be due on
the sewer bonds.
221
Wastewater Division Fund
A review of the FY17 expense budget for Collection Systems reveals there was an overall significant increase in
the budget from FY16 to FY17. The FY16 budget did not include an appropriation for capital purchases,
however the FY17 budget did include an appropriation for capital purchases.
A review of the FY17 expense budget for Treatment Systems reveals there was an overall significant increase
in the budget from FY16 to FY17. The FY16 budget did not include an appropriation for capital purchases,
however the FY17 budget did include an appropriation for capital purchases.
Full Time Equivalents (FTEs)
Job Title
Budget
FY15
Budget
FY16
Budget
FY17 Net Change*
Department of Public Works ‐ Wastewater
Wastewater Division Director 1.00 1.00 1.00 ‐
Wastewater Treatment Plant Manager 1.00 1.00 1.00 ‐
Collection System Superintendent 1.00 1.00 1.00 ‐
Engineering Designer 1.00 1.00 1.00 ‐
WWTP Supervisor 1.00 1.00 1.00 ‐
Wastewater Maintenance Supervisor 1.00 1.00 1.00 ‐
Laboratory/Pretreatment Supervisor ‐ 1.00 1.00 ‐
Utility Crew Supervisor 3.00 3.00 3.00 ‐
Electrician 1.00 1.00 1.00 ‐
Laboratory Analyst 1.00 1.00 1.00 ‐
Controls and Instrumentation Technician 1.00 1.00 1.00 ‐
Pumping System Mechanic 4.00 4.00 4.00 ‐
WWTP Operator II 1.00 1.00 1.00 ‐
Lab Technician I 1.00 ‐ ‐ ‐
Wastewater Environmental Specialist ‐ 1.00 1.00 ‐
Utility Maintenance Crew Leader 7.00 7.00 7.00 ‐
WWTP Operator I 2.00 2.00 2.00 ‐
Utility Maintenance 7.00 7.00 8.00 1.00
Senior Utility Maintenance Worker
Utility Maintenance Worker
Utility Maintenance Trainee
Administrative Technician 1.00 ‐ ‐ ‐
Part‐time Construction Inspector 1.00 1.00 1.00 ‐
Seasonal Employee 2.00 2.00 2.00 ‐
Total Full Time 35.00 35.00 36.00 1.00
Total Part‐time 3.00 3.00 3.00 ‐
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
A review of the staffing levels for the Public Works – Wastewater Division from FY16 to FY17 will reflect the addition of
one Utility Maintenance Worker position. This new position will perform utility locates. The City had previously used a
third party vendor for this service, however the vendor has become too expensive, inaccurate, and non‐responsive and
as a result staff decided to provide this service in‐house.
222
Wastewater Division Fund
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22
4
Wastewater Division Fund
A review of the fund balance schedule for the Wastewater Division Fund shows the fund is fiscally sound.
The ending fund balance does fluctuate. This fund balance fluctuation is due to the last $10,000,000 of
issuance on the $35,000,000 voter approved sewer revenue bonds. The operating expenditures and revenue
sources are projected to remain constant in the future budget years.
As project commitments are made for the $10,000,000 sewer bond money, the ending fund balance
calculation will be affected.
225
SECTION 8: Capital Improvement Tax Funds
226
Capital Improvement Tax (CIT) Funds
Overview
The City of Jefferson’s Capital Improvement Plan (CIP) 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. The CIP includes items
such as roads, sidewalks, drainage projects, recreational facilities, buildings, and equipment.
The CIP is important because it connects the City’s development, with both comprehensive and financial
plans. Projects within the CIP 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, (5) of the City Charter states, “Budget. The mayor shall propose an annual budget and
five‐year capital improvement program to the council.”
The CIP 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 CIP. Estimated expenses and revenue projections are
reviewed annually and adjusted if necessary to account for growth, inflation and other economic conditions.
Capital Improvement 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 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
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Capital Improvement Tax (CIT) Funds
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 Improvement 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 of the completed project by the City occurs 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 reallocation to future projects.
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 split between three funds. One‐percent of the sales tax is allocated to the City’s General Fund.
One half of one percent of collected sales tax is allocated to the Department of Parks, Recreation, and
Forestry’s Fund. The remaining one half of one percent of the collected sales tax is allocated to the Capital
Improvement Tax Fund, which supports the City’s Capital Improvement Plan. The Capital Improvement Tax
Fund can also receive financial support from other sources. This occurs when a project that has been
approved has an agreement with another party that they 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 agreements with outside parties.
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Capital Improvement Tax (CIT) Funds
Capital Improvement Tax Summary by Fund Source
Capital Improvement
Tax Issuance Fund Number
FY15
Actual
FY16
Adopted
FY17
Adopted
Total
Funding
C.I. Sales Tax D 02‐07 42 $ 5,775 $‐ $‐ $ 5,775
C.I. Sales Tax E 07‐12 43 30,459 ‐ ‐ 30,459
C.I. Sales Tax F 12‐17 44 6,405,236 3,950,800 3,197,875 13,553,911
Total $ 6,441,470 $ 3,950,800 $ 3,197,875 $ 13,590,145
Revenue is tracked in the City’s internal accounting system in a method that identifies the sales tax issuance
for which the revenue was received. As revenue is committed for projects, the expenditures are tracked with
the same issuance 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.
The schedule above includes a funding source for part of FY17. Every five years the Capital Improvement Tax
sunsets and requires a new vote of the citizens in order to continue. The current sales tax sunsets on March
31, 2017.
The seventh iteration of the Capital Improvement Tax was on the August 2, 2016 ballot for voter approval. It
received a majority vote of the Jefferson City voters and will be in effect beginning April 1, 2017 and sunset on
March 31, 2022. Staff is estimating $5,000,000 per year in sales tax receipts. This new sales tax was not
included in the FY17 adopted budget. Due to the short timeframe between the approval of the ballot
measure and the adoption of the budget, there was not sufficient time for staff discussion to determine the
timing of necessary funding requirements for approved projects. Once the timing of funding requirements has
been determined and once FY17 begins, a budget amendment will be presented for Council approval.
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.
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 CIP.
Capital Improvement Plan Expenditures
The Capital Improvement Plan is divided into five major categories. The FY17 total estimated expenditures for
capital projects included in the five‐year plan is $3,186,500 with an additional $11,375 budgeted for Transfer
to the TIF Fund, for a total budget of $3,197,875. A summary of the expenditures by category is summarized
below.
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Capital Improvement Tax (CIT) Funds
Capital Improvement Plan Summary – Expenditures by Category
Category
FY15
Actual
FY16
Adopted
FY17
Adopted
Total
Funding
Parks and Recreation $ 602,569 $ 360,000 $ 229,000 $ 1,191,569
Public Safety 748,288 672,500 442,500 1,863,288
Street and Storm Water 4,107,091 2,810,000 1,815,000 8,732,091
Information Technology 120,614 100,000 100,000 320,614
Other 288,608 8,300 611,375 908,283
Total $ 5,867,170 $ 3,950,800 $ 3,197,875 $ 13,015,845
The schedule above does not include estimated projections for future years as the current tax issuance
sunsets on March 31, 2017 and the newly voter approved issuance was not included in the FY17 adopted
budget. Due to the short timeframe between the approval of the ballot measure and the adoption of the
budget, there was not sufficient time for staff discussion to determine the timing of necessary funding
requirements for approved projects. Once the timing of funding requirements has been determined and once
FY17 begins, a budget amendment will be presented for Council approval. Staff is estimating $5,000,000 per
year in sales tax receipts.
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Capital Improvement Tax (CIT) Funds
Capital Improvement Plan Project Summary
Project Description Project Number FY15 Actual
FY16
Adopted
FY17
Adopted
Total
Funding
Parks and Recreation:
Oak Hills Improvements 44‐990‐574001 $ 29,746 $‐ $14,000 $ 43,746
Greenway Acqstn & Dvlpmnt 44‐990‐574003 83,032 240,000 125,000 448,032
N Jeff City Park Development 44‐990‐574019 4,461 10,000 10,000 24,461
Neighborhood Parks 43‐990‐574020 65,876 ‐ ‐ 65,876
Ellis ‐porter Pool Renov 44‐990‐574023 58,785 ‐ ‐ 58,785
Parks Small Projects 44‐990‐574026 13,781 50,000 50,000 113,781
Parks Facilities Rehab 44‐990‐574027 120 ‐ 30,000 30,120
Land Acquisition 44‐990‐574038 32,232 ‐ ‐ 32,232
Road & Parking Imprs 44‐990‐574040 ‐ 60,000 ‐ 60,000
Multipurpose Building 44‐990‐574052 314,536 ‐ ‐ 314,536
Public Safety:
Fire Equip Replacement 44‐990‐575002 29,793 37,500 37,500 104,793
Fi re Apparatus 44‐990‐575004 373,075 375,000 375,000 1,123,075
Police Field Oper Equip 44‐990‐575009 164,362 260,000 30,000 454,362
Police HVAC 44‐990‐575015 181,060 ‐ ‐ 181,060
Street and Storm Water:
Misc Neighborhood Imprs 44‐990‐576007 ‐ 535,000 515,000 1,050,000
Satinwood Dr Stormwater Imprvs44‐990‐576011 208,045 ‐ ‐ 208,045
Don Ray Stormwater 44‐990‐576013 157,780 ‐ ‐ 157,780
Belmont Stormwater 44‐990‐576015 169,968 ‐ ‐ 169,968
Street Resurfacing 44‐990‐577031 1,207,943 1,200,000 800,000 3,207,943
Frog Hollow 44‐990‐577033 66 ‐ ‐ 66
MSP 44‐990‐577035 44,278 ‐ 200,000 244,278
Stadium/Jefferson 44‐990‐577036 45,525 1,075,000 ‐ 1,120,525
Old Town Projects 44‐990‐577038 ‐ ‐ 300,000 300,000
Water Street @ Lohman Landing 44‐990‐577044 56,297 ‐ ‐ 56,297
Clay Street Plaza 44‐990‐577045 22,219 ‐ ‐ 22,219
Dunklin St. Crosswalk 44‐990‐577051 29,414 ‐ ‐ 29,414
TAP Grant Applications 44‐990‐577052 1,070 ‐ ‐ 1,070
Stadium/Monroe 44‐990‐577053 2,164,484 ‐ ‐ 2,164,484
Information Technology:
Its/gis 44‐990‐578051 120,614 100,000 100,000 320,614
Other:
Transfer to Tif Fund 44‐700‐590050 12,216 8,300 11,375 31,891
Annexation 44‐990‐578056 1,543 ‐ ‐ 1,543
St. Mary's Assurance 44‐990‐578072 835 ‐ ‐ 835
Transit Matching 44‐990‐590070 4,453 ‐ 400,000 404,453
Airport Matching 44‐990‐590075 269,561 ‐ 200,000 469,561
Total $ 5,867,170 $ 3,950,800 $ 3,197,875 $ 13,015,845
The table above illustrates how the sales tax revenues were expended in FY15, as well as the projected
expenditures for FY16 and FY17. The schedule above does not include estimated projections for future years
as the current tax issuance sunsets on March 31, 2017, and the newly voter approved issuance has not yet
been included in the FY17 budget figures.
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Capital Improvement Tax (CIT) Funds
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: Multipurpose Building 44‐990‐574052
Project Type: Parks and Recreation
Description: This funding is for the design and construction of a Multipurpose Building on the campus of the
local University that is expected to be completed in the spring of 2017. The facility is a joint project between
Lincoln University and the City of Jefferson Department of Parks, Recreation and Forestry. It will be utilized as
a University Wellness Center and a Parks Multipurpose Recreational Center.
Project Rationale: This project was designed to meet the needs of the Department of Parks, Recreation and
Forestry by providing much needed space for current athletic programs, as well as the potential for additional
athletic tournaments.
Estimated Impact on Operating Budget: Continued routine maintenance costs and operational costs will be
provided for in the Department’s annual operating budget.
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Capital Improvement Tax (CIT) Funds
Project Name: Fire 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 ninth 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.
Project Name: Police Field Operations Equipment 44‐990‐575009
Project Type: Police Department
Description: The City will be making purchases to replace equipment for the Police Officers.
Project Rationale: The purchases to replace equipment are an ongoing effort.
Estimated Impact on Operating Budget: The impact on the operating budget is cost neutral.
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Capital Improvement Tax (CIT) Funds
Project Name: Miscellaneous Neighborhood Improvements 44‐990‐576007
Project Type: Public Works
Description: The costs budgeted during FY16 and FY17 are to address stormwater issues as identified
throughout the year. The budgets will be 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 reevaluated.
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 FY16 and FY17 may result 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: 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 ongoing effort. Street resurfacing can reduce ongoing repair and
maintenance costs as well provide safer roads.
Estimated Impact on Operating Budget: No impact on the operating budget in the short term for the streets
resurfaced. In the future normal street maintenance will occur as with any aging street surface.
Project Name: Stadium/Jefferson 44‐990‐577036
Project Type: Public Works
Description: This project addresses traffic changes that will be required with the completion of the Capital
Regional Medical Center expansion. There were two phases to this project. FY15 addressed the traffic issues
at Monroe Street and Stadium Blvd. FY16 addressed the backup traffic issues with the HWY 54 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 for the streets
being updated. In the future normal street maintenance will occur as with any aging street surface.
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SECTION 9: Special Revenue Fund Budgets
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 Art Trust Fund
USS Jefferson City Submarine Trust
Woodland Cemetery Trust Fund
This section includes fund balance projections for each fund. All projections were prepared
with the best information available at the time of the preparation. As new information
becomes available and various assumptions and budget levels change or are evaluated, the
fund balance projections will change.
235
Department of Parks, Recreation and Forestry
Department Overview
The Department of Parks, Recreation, and Forestry is governed by 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 through policy decisions implemented by Staff. The commission
must make an annual report to the Council stating the condition of their trust, the various sums of money
deposited to the park fund and how much money has been expended from the fund and for what purposes,
with such other statistics, information and suggestions as they may deem of general interest.
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 provides administrative support for the Environmental
Quality Commission and the Cultural Arts Commission.
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.
Significant Changes/Initiatives
The Department actively pursued its continuous improvement program throughout the City with the
completion of a number of facility and infrastructure renovations and upgrades during the year. Significant
projects included the rehabilitation and opening of the Ellis‐Porter Riverside Pool for the 2016 season,
replacement of field lights and lighting controls on Scott and Byrd ball fields, completion of improvements and
opening of Green Berry Acres for public use, rehabilitation of the Joseph Miller Park sand volleyball complex,
opening of a new hole #9 at the Oak Hills Golf Center, addition of a summer day camp shelter at Binder Park,
and improving access along the riverfront at Wilson’s Serenity Point at the Noren Access.
Final plans and design for the Multipurpose Wellness/Recreation Center are complete and construction is on
schedule to open for public use early FY17. Design work is complete and construction is underway to extend
the greenway trail system in the Frog Hollow area and the replacement of an aged playground at McClung
Park. In addition, the Parks and Recreation Commission, staff and the community will work closely with a
consultant to complete a Park Master Plan. The Master Plan process is scheduled to start late FY16 and be
completed mid FY17.
Finally, the Department, along with the Jefferson City community, has had to clean up and repair Washington
Park after two, 100 year level flash flood events in a six week period. The majority of the damage occurred at
the Washington Park Ice Arena where flood waters melted the ice bed twice and damaged equipment,
contents and property. On a positive note, the various user groups and general public quickly volunteered to
help with the clean‐up of the ice arena and park area.
236
Department of Parks, Recreation and Forestry
Budget Summary – Revenues by Category
Category Amount Percent
Revenues:
Sales & Use Taxes $ 5,259,477 $ 4,909,755 $ 5,073,365 $ 163,610 3.33%
Property Taxes ‐ ‐ ‐ ‐ 0.00%
Intergovernmental 1,380 ‐ ‐ ‐ 0.00%
Other Operating 57,721 36,350 35,950 (400) ‐1.10%
Interest Income 136,015 60,000 60,000 ‐ 0.00%
Other Non‐Operating 30,004 15,000 10,000 (5,000) ‐33.33%
Carry Over Surplus ‐ 492,141 (690,557) (1,182,698) ‐240.32%
Ice Arena 418,490 352,300 429,400 77,100 21.88%
Golf Course 456,484 483,500 499,350 15,850 3.28%
Memorial P ool 211,248 216,050 216,750 700 0.32%
Ellis Porter Pool 93,837 86,425 95,100 8,675 10.04%
Parks Maintenance 234,698 201,800 231,300 29,500 14.62%
Recreation Programs 513,626 420,644 505,445 84,801 20.16%
Multipurpose Building ‐ 44,795 78,300 33,505 74.80%
TOTAL $ 7,412,980 $ 7,318,760 $ 6,544,403 $ (774,357)
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
Net Change*
The budgeted
revenues for FY17
show a decrease with
the most significant
change in the Carry
Over Surplus
category. This is due
to the fact that the
Department is not
expected to utilize
revenue from their
fund balance, but
instead is expected to
put additional funds
back into their fund
balance at the end of
FY17.
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Department of Parks, Recreation and Forestry
Budget Summary – Expenses by Division
Division Amount Percent
Administration $ 720,705 $851,003 $ 1,009,811 $158,808 18.66%
Ice Arena 607,121 535,762 554,862 19,100 3.57%
Golf Course 704,667 826,226 798,237 (27,989) ‐3.39%
Memorial Pool 334,108 325,998 295,878 (30,120) ‐9.24%
Ellis Porter Pool 181,533 188,055 182,489 (5,566) ‐2.96%
Parks Maintenance 2,102,860 2,587,316 2,283,494 (303,822) ‐11.74%
Recreation Programs 1,324,135 1,168,920 1,217,202 48,282 4.13%
Multipurpose Building ‐ 164,901 191,055 26,154 15.86%
Transfers & Subsidies 12,216 8,300 11,375 3,075 37.05%
Capi tal Projects 86,334 662,279 ‐ (662,279) ‐100.00%
TOTAL $ 6,073,679 $ 7,318,760 $ 6,544,403 $ (774,357)
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
Net Change*
238
Department of Parks, Recreation and Forestry
A review of the expenditures
by division reveals an overall
decrease in the Parks and
Recreation budget with the
most significant decrease
occurring in the Parks
Maintenance and Capital
Projects. This is due to the
fact that the Department
chose to significantly reduce
or eliminate budgets for
capital purchases and capital
projects in the FY17
Adopted Budget. The
Department is in the process
of developing a Master Plan
that will evaluate the entire
Parks, Recreation and
Forestry Division and felt it
would be best to wait until
the completion of the
Master Plan before
requesting funds. Once the
Master Plan has been
completed they will request
a budget amendment for
the necessary funds for
capital purchases and capital
projects based on the results
of the Master Plan.
In the pages that follow, you will find information on the individual divisions within the Department. The direct
revenue generated and the direct cost to operate is tracked separately for each division in an effort to
evaluate and to be accountable for the cost of each. It is not expected that each division will report a net
profit.
239
Department of Parks, Recreation and Forestry
Full Time Equivalents (FTEs)
Job Title
FY15
Actual
FY16
Adopted
FY17
Adopted Net Change*
Department of Parks, Recreation, and Forestry
Director of Parks & Recreation 1.00 1.00 1.00 ‐
Deputy Director of Parks & Recreation 1.00 1.00 1.00 ‐
Recreation Facilities Division Director 1.00 1.00 1.00 ‐
General Rec Services Division Director 1.00 1.00 1.00 ‐
Parks Resources Division Director 1.00 1.00 1.00 ‐
Parks and Landscape Planner 1.00 1.00 1.00 ‐
Recreation Program Supervisor 5.00 5.00 5.00 ‐
Parks Resource Supervisor 3.00 3.00 3.00 ‐
Planner 1.00 1.00 1.00 ‐
Electrician 1.00 ‐ ‐ ‐
Recreation Program Specialist 2.00 2.00 2.00 ‐
Mechanic 2.00 2.00 2.00 ‐
Administrative Assistant 1.00 1.00 1.00 ‐
Fiscal Affairs Tecnician 1.00 1.00 1.00 ‐
Parks Maintenance Crew Leader 4.00 4.00 4.00 ‐
Parks Maintenance 19.00 20.00 21.00 1.00
Seni or Parks Maintenance Worker
Parks Maintenance Worker
Parks maintenance Worker Trainee
Administrative Technician 1.00 1.00 1.00 ‐
Customer Service Rep 1.00 1.00 1.00 ‐
Part‐time w/Benefits Golf Course Clubhouse 1.00 ‐ ‐ ‐
Part‐time w/Benefits Assistant Skating Director ‐ ‐ 1.00 1.00
Part‐time w/Benefits Ice Arena Manager ‐ ‐ 1.00 1.00
Part‐time w/Benefits Friday Night Recreation Leader ‐ ‐ 1.00 1.00
Part‐time w/Benefits Athletic Field Maint Worker ‐ ‐ 1.00 1.00
Part Maintenance 1.00 ‐ ‐ ‐
Athletic Field Maintenance Assistant 1.00 ‐ ‐ ‐
Ice Arena 49.00 43.00 43.00 ‐
Golf Course Clubhouse 17.00 13.00 13.00 ‐
Memorial Swimming Pool 45.00 60.00 60.00 ‐
Ellis‐Porter Swimming Pool 30.00 31.00 31.00 ‐
Park Maintenance 16.00 33.00 33.00 ‐
Recreation 153.00 207.00 207.00 ‐
Total Full Time 47.00 47.00 48.00 1.00
Total Part‐time 313.00 387.00 391.00 4.00
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
240
Department of Parks, Recreation and Forestry
A review of the staffing levels from FY16 to
FY17 will reflect the addition of one Parks
Maintenance Worker as well as four additional
part‐time without benefit positions. The
performance measures of the individual
divisions 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 division. The
Department assigns personnel based on the
program’s need and the availability of
personnel. This report will not provide an
analysis of the job title for each division
because of that reason.
241
Department of Parks, Recreation and Forestry
Administration
Purpose Statement
Contribute to the quality of life of the City by fostering personal development and enjoyment by providing
organizational leadership and assuring quality customer services.
Departmental Goals & Objectives (including, but not limited to)
1. Continue implementation and adjustments to the Parks and Recreation Long Range Stewardship Plan
based on low/no growth in the Local Parks Sales Tax
OBJECTIVE: To ensure quality and affordable recreational opportunities for residents of the Jefferson City
area
2. Develop park improvements priority listing for extension of the Capital Improvements sales tax renewal
vote
OBJECTIVE: To ensure preservation of the City parks for present and future generations
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Percent of Commission members rating department director’s performance
as “good” or better. 100% 85% / 100% 90%
2. Percent of outcome measures of department divisions achieved or showing
satisfactory progress. 88% 90% / 91% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of growth in number of new households/family members in RecTrac
customer database.
6.7%HH
6.3%F
7.4% HH
9.3% F
4% HH
3% F
2. Percent of growth in new Facebook friends. 50%29% 20%
3. Percent of growth in new Friends of Parks. 34%22% 20%
4. Percent of member attendance at Parks and Recreation Commission
meetings. 87.9% 95% 100%
5. Percent of program and facility cost recovery from user fees as measured by
annual Enterprise Operations report. 52.9% 55% 50%
6. Percent of actual expenditures under amended budget.100% 100% 100%
7. Percent of program registrations conducted online as measured by RecTrac
system reports. 25.7% 23% 25%
8. Percent of survey respondents who indicated registration process was easy
and convenient with a rating of strongly agree or agree. 94% 93% 85%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).6 6 6
2. Number of FTE positions authorized (Seasonal). 0 0 0
3. Total division adopted budget. $800,575 $851,003 $1,009,811
4. Number of Parks and Recreation Commission and Advisory Committee
meetings within fiscal year. 24 24 24
242
Department of Parks, Recreation and Forestry
Administration
Performance Measures 2015 2016 2017
Workload / Service Level Indicators (continued) Actual Actual Projected
5. Number of facility and program participations as measured by the annual
department Enterprise Operations Report. 486,662 493,369 470,000
6. Number of activity registration transactions as measured by the RecTrac
General Ledger Summary Distribution Report. 12,713 13,905 12,750
7. Number of facility/rental reservation transactions as measured by the
RecTrac General Ledger Summary Distribution Report. 4,962 4,769 4,500
8. Number of households/family members in RecTrac customer database.28,379/55,137 30,465/60,242 30,000/60,000
9. Number of Facebook friends. 3,811 4,915 5,000
10. Number of Friends of Parks. 913 1,116 1,200
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $ 348,653 $417,419 $524,989 $107,570 25.77%
Materials & Supplies 7,732 6,000 6,350 350 5.83%
Contractual Services 340,389 396,884 397,057 173 0.04%
Utilities 613 650 615 (35) ‐5.38%
Repairs & Maintenance 5,299 6,050 5,800 (250) ‐4.13%
Capital Purchases 18,019 24,000 75,000 51,000 212.50%
TOTAL $ 720,705 $851,003 $ 1,009,811 $158,808
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
Net Change*
243
Department of Parks, Recreation and Forestry
Administration
The Department tracks the expenses
associated with administrative services
for the Department of Parks,
Recreation and Forestry.
244
Department of Parks, Recreation and Forestry
Ice Arena
Purpose Statement
Contribute to the quality of life of the City by fostering personal development and enjoyment by providing
high quality ice skating facilities and programs.
Departmental Goals & Objectives (including, but not limited to)
1. Operate ice arena as a year round skating facility
OBJECTIVE: To accommodate the growing needs of skating organizations and public use
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Percent of survey respondents rating their enjoyment at the facility as
“satisfied” or above based on post activity evaluations. 92% 85% / 90% 90%
2. Percent of survey respondents rating their enjoyment of skating lessons as
“satisfied” or above based on post activity evaluations. 93.2% 85% / 95% 90%
3. Percent of survey respondents rating the facility safety and cleanliness as
“satisfied” or above based on post activity evaluations. 98.7% 85% / 95% 90%
245
Department of Parks, Recreation and Forestry
Ice Arena
Performance Measures 2015 2016 2017
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of program and facility cost recovery from user fees measured by
annual Enterprise Operations Report. 74.6% 69% 75%
2. Percent of ice time utilized in 24‐hour day (seasonal average).75%75%75%
3. Percent of days open in operating season. 99.2% 80% 100%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).1.85 1.85 1.95
2. Number of FTE positions authorized (Seasonal). 5.95 5.95 5.95
3. Total division adopted budget. $499,487 $535,762 $554,862
4. Number of participants in skating lessons. 8,045 6,485 8,000
5. Number of participants in public skating sessions.21,653 18,933 25,000
6. Number of participants in ice sports. 6,731 7,131 7,000
7. Number of participants in special events. 10,845 11,133 17,000
8. Number of participants in rentals. 12,141 9,977 10,000
9. Total number of participants. 59,415 53,659 65,000
10. Total hours of operation. 4,788 5,256 5,760
11. Total ice time utilized. 3,830 3,942 5,000
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 419,490 $352,300 $429,400 $77,100 21.88%
TOTAL $ 419,490 $352,300 $429,400 $77,100
Expenses:
Personnel Services $ 338,409 $228,852 $263,196 $34,344 15.01%
Materials & Supplies 87,778 83,350 104,250 20,900 25.07%
Contractual Services 16,634 15,900 20,496 4,596 28.91%
Utilities 107,889 107,710 112,960 5,250 4.87%
Repairs & Maintenance 40,380 49,950 52,160 2,210 4.42%
Capital Purchases 16,031 50,000 1,800 (48,200) ‐96.40%
TOTAL $ 607,121 $535,762 $554,862 $19,100
Net Income (Loss)$ (187,631) $ (183,462) $ (125,462) $58,000
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
Net Change*
246
Department of Parks, Recreation and Forestry
Ice Arena
The Department tracks the direct
expenses associated with operating
the Ice Arena. The result is a net loss
for the season. The purpose of the Ice
Arena is to provide a recreational
opportunity; a net profit is not always
the result when providing a
recreational opportunity.
247
Department of Parks, Recreation and Forestry
Golf Course
Purpose Statement
Contribute to the quality of life of the City
by fostering personal development and
enjoyment by providing high quality public
golf facilities and programs.
Departmental Goals & Objectives
(including, but not limited to)
1. Complete renovation of hole #9
OBJECTIVE: To continue course
improvements according to Oak Hills Golf
Center Masterplan
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Percent of survey respondents rating their enjoyment of the facility as
“satisfied” or above based on post activity evaluations. 91% 85% / 86% 85%
2. Percent of survey respondents rating overall course conditions as an 8, 9, or
10 (on a scale of 1‐10) based on post activity evaluations. 82% 85% / 60% 85%
3. Percent of survey respondents rating overall golfing experience as “satisfied”
or above based on post activity evaluations. 89% 90% / 81% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of repeat tournaments. 79%67% 65%
2. Percent of survey respondents rating staff as an 8, 9, or 10 (on a scale of 1‐
10) as being friendly/helpful based on post activity evaluations. 91% 62% 87%
3. Percent of program/facility cost recovery from user fees as measured by
Annual Enterprise Operations Report. 66% 71% 67%
4. Percent of days open in the operating season. 75%81% 75%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).7 7 6.9
2. Number of FTE positions authorized (Seasonal). 3.75 3.75 3.75
3. Total division adopted budget. $821,230 $826,226 $798,237
4. Number of rounds played. 20,472 22,350 21,000
5. Number of tournament rounds played. 2,198 2,239 2,000
6. Number of lesson participants. 1,488 1,431 1,200
7. Number of “buckets of balls” sold for driving range use.4,686 4,681 4,500
8. Number of days open during operating season. 274 out of 363 294 out of 363 280 out of 363
9. Number of repeat tournaments and total tournaments.23 out of 29 22 out of 33 20 out of 28
248
Department of Parks, Recreation and Forestry
Golf Course
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 456,484 $483,500 $499,350 $15,850 3.28%
TOTAL $ 456,484 $483,500 $499,350 $15,850
Expenses:
Personnel Services $ 442,509 $531,861 $523,879 $ (7,982) ‐1.50%
Materials & Supplies 128,101 143,650 168,650 25,000 17.40%
Contractual Services 7,242 6,915 8,300 1,385 20.03%
Utilities 22,460 24,475 24,683 208 0.85%
Repairs & Maintenance 48,003 49,825 53,225 3,400 6.82%
Capital Purchases 56,352 69,500 19,500 (50,000) ‐71.94%
TOTAL $ 704,667 $826,226 $798,237 $(27,989)
Net Income (Loss)$ (248,183) $ (342,726) $ (298,887) $43,839
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
Net Change*
The Department tracks the
direct expenses associated
with operating the Oak Hills
Golf Course. The result is a
net loss 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.
249
Department of Parks, Recreation and Forestry
Golf Course
250
Department of Parks, Recreation and Forestry
Memorial Pool
Purpose Statement
Contribute to the quality of life of the City by fostering personal development and enjoyment by providing
high quality swimming facilities and programs.
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Percent of survey respondents who rated their enjoyment at the facility as
“satisfied” or above based on post activity evaluations. 97% 90% / 100% 100%
2. Percent of respondents rating enjoyment of swimming lessons “satisfied” or
above based on post activity evaluations. 86% 90% / 96% 100%
3. Percent of survey respondents who rated facility safety and cleanliness as
“satisfied” or above based on post activity evaluations. 90.5% 95% / 96% 100%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of program and facility cost recovery from user fees as measured by the
Annual Enterprise Operations Report. 66.2% 69% 70%
2. Number of safety audits received with a 4 out of 5 star rating.2 of 2 2 of 2 2 of 2
3. Number of days open in operating season. 70 of 77 73 of 77 82 of 82
251
Department of Parks, Recreation and Forestry
Memorial Pool
Performance Measures 2015 2016 2017
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).0.40 0.40 0.40
2. Number of FTE positions authorized (Seasonal). 6.3 6.3 6.3
3. Total division adopted budget. $291,137 $325,998 $295,878
4. Number of participants in swim lessons. 4,380 3,364 4,100
5. Number of participants in public sessions. 30,407 32,411 35,000
6. Number of participants in pool rentals. 3,657 4,502 3,500
7. Number of participants in water safety, education and training. 519 572 300
8. Total number of participants. 38,963 40,849 43,000
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 211,249 $216,050 $216,750 $700 0.32%
TOTAL $ 211,249 $216,050 $216,750 $700
Expenses:
Personnel Services $ 189,466 $150,191 $150,879 $688 0.46%
Materials & Supplies 61,850 69,800 71,700 1,900 2.72%
Contractual Services 4,361 6,000 6,000 ‐ 0.00%
Utilities 37,764 42,270 40,044 (2,226) ‐5.27%
Repairs & Maintenance 30,867 18,375 21,455 3,080 16.76%
Capital Purchases 9,800 39,362 5,800 (33,562) ‐85.26%
TOTAL $ 334,108 $325,998 $295,878 $(30,120)
Net Income (Loss) $ (122,859) $ (109,948) $(79,128) $30,820
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
Net Change*
252
Department of Parks, Recreation and Forestry
Memorial Pool
The Department tracks the direct
expenses associated with
operating the Memorial Park Pool.
The result is a net loss 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.
253
Department of Parks, Recreation and Forestry
Ellis Porter Pool
Purpose Statement
Contribute to the quality of life of the City
by fostering personal development and
enjoyment by providing high quality
swimming facilities and programs.
Departmental Goals & Objectives
(including, but not limited to)
1. Complete Ellis Porter/Riverside
swimming pool renovation plan
OBJECTIVE: To provide high quality
swimming pool access for the guests of
the City and the residents of the
Jefferson City area
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Percent of survey respondents who rated their enjoyment at the facility as
“satisfied” or above based on post activity evaluations. 97% 90% / 80% 100%
2. Percent of respondents rating enjoyment of swimming lessons “satisfied” or
above based on post activity evaluations. 91.4% 90% / 81% 100%
3. Percent of survey respondents who rated facility safety and cleanliness as
“satisfied” or above based on post activity evaluations. 92.2% 95% / 96% 100%
254
Department of Parks, Recreation and Forestry
Ellis Porter Pool
Performance Measures 2015 2016 2017
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of program and facility cost recovery from user fees as measured by the
Annual Enterprise Operations Report. 53.4% 45% 70%
2. Number of safety audits received with a 4 out of 5 star rating.2 of 2 2 of 2 2 of 2
3. Number of days open in operating season. 80 of 87 75 of 79 82 of 82
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).0.4 0.4 0.4
2. Number of FTE positions authorized (Seasonal). 3.6 3.6 3.6
3. Total division adopted budget. $180,344 $188,055 $182,489
4. Number of participants in swim lessons. 5,306 8,475 8,000
5. Number of participants in public sessions. 13,437 19,816 12,000
6. Number of participants in pool rentals. 3,506 2,921 1,500
7. Number of participants in water safety, education and training.0 0 320
8. Number of participants in special events. 137 720 400
9. Total number of participants. 22,386 31,932 22,000
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 93,837 $86,425 $95,100 $8,675 10.04%
TOTAL $ 93,837 $86,425 $95,100 $8,675
Expenses:
Personnel Services $ 116,655 $103,115 $103,803 $688 0.67%
Materials & Supplies 40,371 45,100 46,800 1,700 3.77%
Contractual Services 3,676 4,500 4,500 ‐ 0.00%
Utilities 10,156 18,265 12,731 (5,534) ‐30.30%
Repairs & Maintenance 5,564 8,775 8,855 80 0.91%
Capital Purchases 5,110 8,300 5,800 (2,500) ‐30.12%
TOTAL $ 181,532 $188,055 $182,489 $ (5,566)
Net Income (Loss) $ (87,695) $ (101,630) $(87,389) $14,241
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
Net Change*
255
Department of Parks, Recreation and Forestry
Ellis Porter Pool
The Department tracks the direct
expenses associated with operating
the Ellis Porter Pool. The result is a
net loss 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.
256
Department of Parks, Recreation and Forestry
Parks Maintenance
Purpose Statement
Contribute to the quality of life of the City
by fostering personal development and
enjoyment by providing a high quality
system of parks, trails, and recreation
facilities.
Departmental Goals & Objectives
(including, but not limited to)
1. Continue conceptual development
plans, site selection, and acquisition
for Multipurpose Recreation Building
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
2. Expand North Jefferson City Recreation Area Tee‐Ball Complex with the addition of two fields within the
next two‐three years
OBJECTIVE: To ensure the Department offers recreational opportunities that meet the needs of the guests
of the City and the residents of the Jefferson City area
3. Provide routine park maintenance and improvements
OBJECTIVE: To ensure the City’s parks are safe and accessible
4. 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
Performance Measures 2015 2016 2017
Outcome Measures Actual Goal/Actual Goal
1. Percent of respondents rating their enjoyment received from using parks,
facilities, and/or trails as “satisfied” or above as measured by a survey. 99.8% 75% / 99% 80%
2. Percent of respondents rating parks, facilities, and/or trails safety, cleanliness and
maintenance as “satisfied” or above as measured by a survey. 96.8% 75% / 96% 80%
3. Percent of respondents rating their overall experience in using parks, trails and
facilities as “satisfied” or above as measured by a survey. 97.5% 75% / 96% 80%
257
Department of Parks, Recreation and Forestry
Parks Maintenance
Performance Measures 2015 2016 2017
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of renters rating their picnic shelter rental experience as “very satisfied”
or “satisfied”. 97.2% 95% 90%
2. Percent of renters rating their community garden rental experience as “very
satisfied” or “satisfied”. 95.5% 96% 95%
3. Percent of renters rating their athletic field rental experience as “very satisfied”
or “satisfied”. 100% 100% 90%
4. Percent of dog park members rating their dog park experience as “very satisfied”
or “satisfied”. 97.2% 91% 90%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).26 26 26.5
2. Number of FTE positions authorized (Seasonal). 7.3 7.3 7.3
3. Total division budget adopted. $2,630,167 $2,587,315 $2,283,494
4. Number of park facility rentals per year. 2,548 2,574 2,500
5. Number of athletic field preparations per year. 700 759 600
6. Number of campground overnight stays per year.5,833 6,166 3,500
7. Number of playground safety inspections per year.71 73 60
8. Number of certified playground safety inspectors on staff.4 4 4
9. Number of certified pesticide applicators on staff.10 10 10
10. Number of certified Arborists on staff. 3 3 3
11. Number of pounds of trash collected annually. 286,996 281,100 320,000
Budget Summary
Category Amount Percent
Revenues:
Chrgs for Serv ‐ Facility Rental $ 158,929 $156,800 $166,300 $9,500 6.06%
Other Operating Revenue $ 75,769 $45,000 $65,000 $20,000 44.44%
TOTAL $ 234,698 $201,800 $231,300 $29,500
Expenses:
Personnel Services $ 1,415,708 $ 1,739,866 $ 1,747,336 $7,470 0.43%
Materials & Supplies 110,997 177,350 177,685 335 0.19%
Contractual Services 13,650 17,150 17,600 450 2.62%
Utilities 73,807 79,200 80,700 1,500 1.89%
Repairs & Maintenance 202,512 227,500 229,673 2,173 0.96%
Capital Purchases 286,185 346,250 30,500 (315,750) ‐91.19%
TOTAL $ 2,102,859 $ 2,587,316 $ 2,283,494 $ (303,822)
Net Income (Loss)$ (1,868,161) $ (2,385,516) $ (2,052,194) $333,322
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
Net Change*
258
Department of Parks, Recreation and Forestry
Parks Maintenance
The Department tracks the
direct expenses associated
with operating park
recreational activities. The
result is a net loss for the
season. The purpose of the
park activities is to provide
a recreational opportunity;
a net profit is not always
the result when providing a
recreational opportunity.
259
Department of Parks, Recreation and Forestry
Recreation Programs
Purpose Statement
Contribute to the quality of life of
the City by fostering personal
development and enjoyment by
providing a wide variety of
affordable high quality instructional
and recreation programs and
special events.
Departmental Goals &
Objectives (including, but not
limited to)
1. 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
2. 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
Performance Measures 2015 2016 2017
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. 92% 90% / 87% 90%
2. Percent of survey respondents rating the program met their expectations as
“agree” or better based on post activity evaluations. 85% 90% / 82% 90%
3. Percent of survey respondents rating the overall program as “very good” or better
based on post activity evaluations. 88% 90% / 87% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of survey respondents who indicated they would recommend the program
to others “agree” or better. 91% 89% 95%
2. Percent of program and facility cost recovery from user fees as measured by
annual Enterprise Operations Report. 42.7% 39% 50%
3. Percent of programs/classes offered with sufficient enrollments.100% 100%95%
260
Department of Parks, Recreation and Forestry
Recreation Programs
Performance Measures 2015 2016 2017
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).5.35 5.15 5.85
2. Number of FTE positions authorized (Seasonal). 15.45 15.45 15.45
3. Total division adopted budget. $1,114,657 $1,168,920 $1,217,202
4. Number of youth sport/program participants. 41,285 42,079 42,000
5. Number of adult sport/program participants. 36,534 38,910 42,000
6. Number of special event participants. 120,407 117,571 100,000
7. Number of special population participants. 9,799 11,398 10,000
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 415,494 $ 359,044 $417,645 $58,601 16.32%
Chrgs for Serv ‐ Field Rental $ 33,682 $ 22,350 $28,800 $6,450 28.86%
Chrgs for Serv ‐ Concessions $ 64,450 $ 39,250 $59,000 $19,750 50.32%
TOTAL $ 513,626 $ 420,644 $505,445 $84,801
Expenses:
Personnel Services $ 889,630 $ 704,275 $784,752 $80,477 11.43%
Materials & Supplies 168,736 181,920 190,575 8,655 4.76%
Contractual Services 95,222 96,600 91,000 (5,600) ‐5.80%
Utilities 70,663 60,175 70,675 10,500 17.45%
Repairs & Maintenance 88,983 63,200 69,400 6,200 9.81%
Capital Purchases 10,901 62,750 10,800 (51,950) ‐82.79%
TOTAL $ 1,324,135 $ 1,168,920 $ 1,217,202 $48,282
Net Income (Loss)$ (810,509) $ (748,276) $ (711,757) $36,519
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
Net Change*
The Department tracks the direct expenses associated with offering recreational programs. The result is a
net loss 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.
261
Department of Parks, Recreation and Forestry
Recreation Programs
262
Department of Parks, Recreation and Forestry
Multipurpose Building
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $‐ $39,145 $37,050 $ (2,095) ‐5.35%
Chrgs for Serv ‐ Concessions ‐ 1,250 20,000 18,750 1500.00%
Chrgs for Serv ‐ Field Rental ‐ 4,400 21,250 16,850 382.95%
TOTAL $‐ $44,795 78,300 $33,505
Expenses:
Personnel Services $‐ $‐ $65,446 $65,446 0.00%
Materials & Supplies ‐ ‐ 8,315 8,315 0.00%
Contractual Services ‐ ‐ 8,125 8,125 0.00%
Utilities ‐ ‐ 19,390 19,390 0.00%
Repairs & Maintenance ‐ ‐ 2,125 2,125 0.00%
Capital Purchases ‐ ‐ 61,500 61,500 0.00%
TOTAL $‐ $‐ $164,901 $164,901
Net Income (Loss)$‐ $44,795 $(86,601) $ (131,396)
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
Net Change*
The Department will begin tracking the direct operating expenses associated with the Multipurpose
Building in FY17, assuming the multipurpose building is available for use during the fiscal year.
263
Department of Parks, Recreation and Forestry
Multipurpose Building
264
Department of Parks, Recreation and Forestry
Transfers and Subsidies
Overview
The Department’s Transfers and Subsidies division accounts for funds the City is obligated to
pay to the developer for each Tax Increment Financing (TIF) agreement based on the sales tax
dollars remitted to the City. Since the Department of Parks, Recreation and Forestry has
dedicated sales tax revenue, they are obligated to transfer a portion of their sales tax receipts
to the Tax Increment Fianancing (TIF) Fund to repay the developers of the City’s existing TIFs.
Budget Summary
Category Amount Percent
Expenses:
Transfers Out $ 12,216 $8,300 $11,375 $3,075 37.05%
TOTAL $ 12,216 $8,300 $11,375 $3,075
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
Net Change*
265
Department of Parks, Recreation and Forestry
Capital Projects
Budget Summary
Category Amount Percent
Expenses:
Capital Puchases $ 32,492 $ 150,000 $‐ $ (150,000) 0.00%
Capital Projects 53,842 512,279 ‐ (512,279) 0.00%
TOTAL $ 86,334 $ 662,279 $‐ $ (662,279)
*Net Change represents the difference between the FY17 and the FY16 Adopted Budget figures.
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
Net Change*
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 above shows that there are
no funds included in the FY17 Adopted Budget for capital purchases or capital projects. Due to the fact that
the Department is in the process of developing a Master Plan that will evaluate the entire Parks, Recreation,
and Forestry Division, the Department felt it would be best to wait until the completion of the Master Plan
before requesting funds. Once the Master Plan has been completed they will request a budget amendment
for the necessary funds for capital purchases and capital projects based on the results of the Master Plan.
266
Department of Parks, Recreation and Forestry
Department of Parks, Recreation, and Forestry Fund Balance Schedule
Revenue:
R10 Sales & Use Taxes $ 5,259,477 $ 4,909,755 $ 5,073,365
R40 Property Taxes ‐ ‐ ‐
R50 Intergovernmental 1,380 ‐ ‐
R60 Charges for Services 1,596,552 1,536,464 1,695,295
R61 Chrgs for Svcs‐Field Rental 33,682 22,350 28,800
R62 Chrgs for Svcs‐Concessions 64,450 40,500 79,000
R63 Chrgs for Svcs‐Facility Rental 158,929 161,200 187,550
R75 Other Operating Revenues 133,490 81,350 100,950
R80 Interest Income 136,016 60,000 60,000
R85 Other Non‐Operating Revenue 30,004 15,000 10,000
R99 Carry Over Surplus ‐ ‐ ‐
Total Revenues $7,413,980 $6,826,619 $7,234,960
Expenditures:
E05 Personnel Services $ 3,741,030 $ 3,941,025 $ 4,145,339
E10 Materials & Supplies 605,566 715,485 790,960
E15 Contractual Services 481,175 552,074 566,328
E20 Utilities 323,351 352,135 435,498
E25 Repairs & Maintenance 421,609 425,800 444,203
E30 Other Operating Expenses ‐ ‐ ‐
E70 Capital Purchases 434,889 811,662 150,700
E75 Capital Projects 53,842 512,279 ‐
E80 Transfers Out 12,216 8,300 11,375
$ 6,073,678 $ 7,318,760 $ 6,544,403
$ 1,340,302 $ (492,141) $ 690,557
Fund Balance:
$8,193,448 $9,533,750 $9,041,609
$9,533,750 $9,041,609 $9,732,166
142.52% 123.54% 148.71%
2015
Actual
2016
Adopted
Budget
2017
Adopted
Budget
Fund Balance
Fund Balance as a Percentage of Originally
Adopted Expenditures
Total Expenditures
Net Increase (Decrease) in Fund Balance
Add: Beginning Fund Balance
A review of the fund balance projections shows that the Department is fiscally stable and shows an overall
fund balance increase from FY15 to FY17. The decrease in fund balance from FY15 to FY16 is the result of the
Department budgeting conservatively for the revenues generated for FY16, as well as the expected large
expenditure for the ongoing construction of the Multipurpose Building. Historically, there have been no
funding issues for the Department with no issues expected in the future.
267
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.
Fund Balance Schedule
Beginning Fund Balance $ 124,932 $ 127,563 $ 127,563
Revenues:
Contributions/Donations $ 700 $‐ $‐
Interest Income 2,071 2,000 2,000
Total Revenue $ 2,771 $ 2,000 $2,000
Expenditures:
Operating Expenditures
Repairs & Maintenance $ 60 $ 1,800 $1,800
Capital Purchases 80 200 200
Total Expenditures $ 140 $ 2,000 $2,000
Net Change in Fund Balance $ 2,631 $‐ $‐
Ending Fund Balance $ 127,563 $ 127,563 $127,563
FY15
Actual
FY16
Adopted
Bu dget
FY17
Adopted
Budget
268
JC Veterans Plaza Trust Fund
A review of the revenue, expenditures, and fund balance activity from FY15 to FY17 reveals all activity has
remained fairly constant.
The JC Veterans Plaza Trust Fund is mainly supported by interest income earned on the fund balance along
with any donations received.
269
Police Training Fund
Overview
The Police Training Fund 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.
Fund Balance Schedule
Beginning Fund Balance $70,089 $ 30,391 $ 29,191
Revenues:
Fines & Forfeitures $ 18,179 $ 10,000 $ 10,000
Interest Income 839 800 800
Total Revenue $ 19,018 $ 10,800 $ 10,800
Expenditures:
Operating Expenditures
Contractual Services $ 58,716 $ 12,000 $ 29,991
Total Expenditures $ 58,716 $ 12,000 $ 29,991
Net Change in Fund Balance $ (39,698) $ (1,200) $ (19,191)
Ending Fund Balance $30,391 $ 29,191 $ 10,000
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
A review of the revenue, expenditures, and Police Officer Training Fund balance activity shows that funds are
being transferred from the Police Training Fund balance to fund the planned expenditures for FY17. This will
result in a lower fund balance for the Police Training Fund.
The City will be using the funds from 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.
270
Lodging Tax Fund
Overview
The Lodging Tax Fund accounts for the proceeds from a seven percent tax, where three percent is used to
promote tourism with an additional four percent that is to be utilized for the promotion of tourism. The
additional four percent was approved by a vote of the people in FY12 and 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.
Fund Balance Schedule
Beginning Fund Balance $ 35,621 $ 39,806 $ 39,806
Revenues:
Lodging Tax $ 1,131,285 $ 1,100,000 $ 1,100,000
Interest Income 1,653 1,800 1,800
Total Revenue $ 1,132,938 $ 1,101,800 $ 1,101,800
Expenditures:
Operating Expenditures
Transfers Out $ 1,128,753 $ 1,101,800 $ 1,101,800
Total Expenditures $ 1,128,753 $ 1,101,800 $ 1,101,800
Net Change in Fund Balance $ 4,185 $‐ $‐
Ending Fund Balance $ 39,806 $ 39,806 $ 39,806
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
A review of the revenue, expenditures, and fund balance activity from FY15 to FY17 reveals all activity has
remained constant. 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, are transferred out of the Lodging Tax Fund to the Jefferson
City Convention and Visitors Bureau.
271
City Hall Art Trust 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 work within the building. In addition, the City Hall Art 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.
Fund Balance Schedule
Beginning Fund Balance $ 27,730 $ 28,185 $ 28,635
Revenues:
Contributions/Donations $ 80 $‐ $‐
Interest Income 438 450 450
Total Revenue $ 518 $ 450 $ 450
Expenditures:
Operating Expenditures
Other Operating Expenses $ 63 $‐ $‐
Total Expenditures $ 63 $‐ $‐
Net Change in Fund Balance $ 455 $ 450 $ 450
Ending Fund Balance $ 28,185 $ 28,635 $ 29,085
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
A review of the revenue, expenditures, and fund balance activity from FY15 to FY17 reveals all activity has
remained fairly constant.
The City Hall Trust Art Fund is supported by interest income earned on the fund balance along with any
donations received.
272
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.
Fund Balance Schedule
Beginning Fund Balance $ 17,206 $ 16,553 $ 16,853
Revenues:
Other Operating Revenues $ 455 $‐ $‐
Interest Income 285 300 300
Total Revenue $ 740 $ 300 $ 300
Expenditures:
Operating Expenditures
Contractual Services $ 1,393 $‐ $‐
Total Expenditures $ 1,393 $‐ $‐
Net Change in Fund Balance $ (653) $ 300 $ 300
Ending Fund Balance $ 16,553 $ 16,853 $ 17,153
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
273
USS Jefferson City Submarine Fund
A review of the revenue, expenditures, and fund balance activity from FY15 to FY17 reveals all activity has
remained fairly constant.
The USS Jefferson City Submarine Fund is supported by interest income earned on the fund along with any
donations received.
274
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
Exchange Bank in 2000, from the Woodland Cemetery Trust Fund.
Fund Balance Schedule
Beginning Fund Balance $ 52,127 $ 48,070 $ 43,970
Revenues:
Interest Income 843 900 700
Total Revenue $ 843 $ 900 $ 700
Expenditures:
Operating Expenditures
Repairs & Maintenance $ 4,900 $ 5,000 $ 7,000
Total Expenditures $ 4,900 $ 5,000 $ 7,000
Net Change in Fund Balance $ (4,057) $ (4,100) $ (6,300)
Ending Fund Balance $ 48,070 $ 43,970 $ 37,670
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
A review of the revenue, expenditures, and fund balance activity shows that funds are being transferred from
the Woodland Cemetery Trust Fund balance to fund the planned expenditures for FY17.
The Woodland Cemetery Trust Fund is mainly supported by interest income earned on the fund balance along
with any donations received.
275
SECTION 10: Internal Service Funds
276
Worker’s Compensation Trust Fund
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. Each year the City evaluates the projected needs of the fund and
payroll based contributions, which are recognized in this fund as charges for services revenue, are made by
City Departments to meet those projected needs.
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 and law enforcement vehicles) than other vehicles.
Fund Balance Schedule
Beginning Fund Balance $ 1,029,867 $ 848,129 $ 638,691
Revenues:
Insurance Payments $ 44,321 $ 200,000 $ 200,000
Miscellaneous 5,529 ‐ ‐
Interest Income 16,700 24,000 15,000
Total Revenue $ 66,550 $ 224,000 $ 215,000
Expenditures:
Operating Expenditures
Materials & Supplies $‐ $ 100 $100
Contractual Services 248,288 433,338 399,613
Total Expenditures $ 248,288 $ 433,438 $ 399,713
Net Change in Fund Balance $ (181,738) $ (209,438) $ (184,713)
Ending Fund Balance $ 848,129 $ 638,691 $ 453,978
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
277
Worker’s Compensation Trust Fund
A review of the ending fund balance from FY15 to FY17 reveals a projected decline. The City will continue to
evaluate the fund balance as well as the projected needs of the fund each year and adjust City departmental
contributions as necessary.
278
Self‐Funded Health Insurance Fund
Overview
During FY16, the City of Jefferson made a policy decision to self‐fund the health insurance program offered to
City employees. Costs of the program are accounted for in an Internal Service Fund, in which the services
provided under the health insurance program are billed to the funds benefiting from the service.
The amounts billed to departments, and recognized as insurance payments revenue, and the amounts of
expense recognized by the Self‐Funded Health Insurance Fund should be approximately the same over a
reasonable period. If the fund incurs a deficit that is not expected to be eliminated over a reasonable period
of time, additional premiums will be billed to the participating funds to cover the full cost of claims recognized
as expenses.
Because of the timing of the decision to self‐fund the health insurance program and the fact that there was
only historical data available from an immature year, the City chose not to budget funds in the FY17 adopted
budget based on the expectation that the amounts billed to departments and the amounts of expense
recognized by the Self‐Funded Health Insurance Fund should be approximately the same over a reasonable
period. The City intends to budget within this fund in the future.
Fund Balance Schedule
Beginning Fund Balance $‐ $ ‐ $ ‐
Revenues:
Insurance Payments $‐ $‐ $‐
Interest Income ‐ ‐ ‐
Total Revenue $‐ $‐ $‐
Expenditures:
Operating Expenditures
Transfers Out $‐ $‐ $‐
Contractual Services ‐ ‐ ‐
Total Expenditures $‐ $‐ $‐
Net Change in Fund Balance $‐ $‐ $‐
Ending Fund Balance $‐ $‐ $‐
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
279
SECTION 11: Tax Increment Financing (TIF) Fund
280
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 (CIDs) 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 two CIDs: the Southside
Munichberg CID and the Capital Mall CID. The City currently has three TIFs: the Capital Mall TIF Plan, the
Southside TIF Plan, and the High Street TIF Plan.
Before TIF – The building did not
house 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.
281
Tax Increment Financing (TIF) Fund
Fund Balance Schedule
Beginning Fund Balance $‐ $ ‐ $ ‐
Revenues:
Other Taxes
CID Fund‐Mall $ 379,153 $‐ $‐
Intergovermental
County TIF Funds‐O'Donoghues 5,447 ‐ ‐
County TIF Funds‐Southside 34,251 ‐ ‐
County TIF Funds‐Mall 1,401 ‐ ‐
Transfers In
Transfer from General Fund 14,579 16,600 22,750
Transfer from Parks Fund 7,289 8,300 11,375
Transfer from Cit "F"7,289 8,300 11,375
Total Revenue $ 449,409 $33,200 $ 45,500
Expenditures:
Contractual Services
Economic Redevelopment $ 66,986 $ 21,200 $21,500
Economic Redevelopment‐Mall 382,423 12,000 24,000
Debt Service ‐ ‐ ‐
Total Expenditures $ 449,409 $ 33,200 $ 45,500
Net Change in Fund Balance $‐ $‐ $‐
Ending Fund Balance $‐ $‐ $‐
FY15
Actual
FY16
Adopted
Budget
FY17
Adopted
Budget
NOTE: Cit “F” represents the City’s Capital Improvement Tax that is effective from 2012 to 2017.
A review of the ending fund balance from FY15 to FY17 will show that the Tax Increment Financing 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.
Certain revenues, such as Other Taxes and Intergovernmental, will vary based on the actual gross sales of the
businesses within each TIF district, which the City is unable to determine. As these revenues increase the
expenditures will increase in direct correlation since this fund is a clearing account. For that reason, in FY17
the City choose to only budget revenues and expenditures in this fund based on the adopted sales tax figures
expected to be collected by the City.
Expenditures made directly to a developer are reported under Contractual Services and are made based on
the City’s contract with the developer.
282
Tax Increment Financing (TIF) Fund
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.
283
SECTION 12: Debt Service
284
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
While the City is authorized to issue General Obligation Bonds, the City currently has no General Obligation
Bonds outstanding. 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, 2016 is computed as follows:
Computation of Legal Debt Margin
For period ending October 31, 2016
Assessed Value 2014 $ 863,071,468
Ordinary Debt 10% (1)86,307,147
Additional Debt 10% (2)86,307,147
Constitutional Debt Limit $ 172,614,294
Less: General Obligation Bonds $‐
Available Debt Margin $ 172,614,294
(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.
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 are budgeted in the Enterprise
Fund associated with the debt.
285
Debt Service
Summary of Outstanding Debt – as of October 31, 2016
Interest Rate Maturity Date
Revenue Bonds:
Series 2001C $ 24,875,000 3% ‐ 5%7/1/2022 $ 10,195,000
Series 2005A $ 4,600,000 3% ‐ 5%7/1/2025 $ 2,585,000
Series 2005C $ 10,105,000 3.25% ‐ 5.25%7/1/2026 $ 6,130,000
Series 2008A $ 3,900,000 4% ‐ 5.75%1/1/2029 $ 3,030,000
Series 2010A $ 1,300,000 Average coupon interest 2.948% 9/1/2017 $ 200,000
Series 2010B $ 6,445,000 Average coupon interest 6.103% 9/1/2035 $ 6,445,000
Series 2012 $ 14,869,048 Average coupon interest 1.27% 7/1/2033 $ 13,302,000
Series 2014 $ 9,940,000 2% ‐ 3.5%7/1/2035 $ 9,940,000
Series 2016 $ 9,380,000 3%7/1/2036 9,380,000
TOTAL $ 85,414,048 $ 61,207,000
Principal
Amount
OutstandingOriginal Issue
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
Sewerage System Revenue Bond (State Revolving Fund‐Leveraged Loan Program).
Payable in annual installments of $135,000 to $345,000.
Series 2005C
Sewerage System Revenue Bond (State Revolving Fund‐Leveraged Loan Program).
Payable in annual installments of $335,000 to $750,000.
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
Sewerage System Revenue Bond (State Revolving Fund‐Leveraged Loan Program).
Payable in annual installments of $25,000 to $320,000.
Series 2010A
Sewerage System Revenue Bond (Tax Exempt).
Payable in annual installments of $155,000 to $200,000.
Series 2010B
Sewerage System Revenue Bond (Taxable Build America Bonds).
Payable in annual installments of $210,000 to $515,000.
286
Debt Service
Series 2012
Sewerage System Revenue Bond (State Revolving Fund‐Direct Loan Program).
Payable in semi‐annual installments of $307,000 to $473,000.
Series 2014
Sewerage System Revenue Bond (Traditional Bond Issue).
Payable in annual installments of $410,000 to $675,000.
Series 2016
Sewerage System Revenue Bond (Traditional Bond Issue).
Payable in annual installments of $550,000 to $805,000.
As indicated above, all of the City’s Wastewater Revenue Bonds, with the exception of the 2010A, 2010B,
2014, and 2016 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.
Debt Repayment Schedule
Fiscal Year Principal Interest Total
Balance at Fiscal
Year End
$ 61,207,000
2017 3,637,800 2,245,815 5,883,615 57,569,200
2018 3,797,600 2,094,190 5,891,790 53,771,600
2019 3,977,500 1,933,955 5,911,455 49,794,100
2020 4,128,300 1,771,645 5,899,945 45,665,800
2021 4,309,200 1,602,125 5,911,325 41,356,600
2022 4,481,000 1,425,273 5,906,273 36,875,600
2023 3,277,800 1,240,435 4,518,235 33,597,800
2024 3,394,700 1,124,498 4,519,198 30,203,100
2025 3,512,500 1,003,781 4,516,281 26,690,600
2026 3,280,400 875,725 4,156,125 23,410,200
2027 2,614,200 759,088 3,373,288 20,796,000
2028 2,698,000 675,028 3,373,028 18,098,000
2029 2,787,800 585,546 3,373,346 15,310,200
2030 2,542,600 503,435 3,046,035 12,767,600
2031 2,612,400 428,120 3,040,520 10,155,200
2032 2,692,200 348,424 3,040,624 7,463,000
2033 2,778,000 265,920 3,043,920 4,685,000
2034 1,905,000 182,525 2,087,525 2,780,000
2035 1,975,000 104,800 2,079,800 805,000
2036 805,000 24,150 829,150 ‐
TOTAL $ 61,207,000 $ 19,194,478 $ 80,401,478 $‐
287
Debt Service
The debt repayment schedule above shows the annual breakdown of the total principal and interest payments
for all outstanding bond debt for the City of Jefferson.
Pledged Revenue Coverage
Fiscal Year
Sewer Charges
and Other
LESS: Operating
Expenses
Net Available
Revenue
Debt Service
Principal Interest Coverage
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
2014 10,829,310 5,142,457 5,686,853 2,552,000 2,090,341 1.22
2015 11,367,177 5,405,800 5,961,377 2,984,000 2,322,398 1.12
The pledged revenue coverage for 2016 will be updated upon completion of the annual audit.
288
Appendix
289
Statistical/Supplemental Information
City of Jefferson Geographic Information
Quick Facts:
Located in Central Missouri
Located along the Missouri River
Capital of Missouri
Currently encompasses a total geographic area of 37.58 square miles in both Cole and Callaway
counties
Divided into 5 City Council Wards
The City is served by the Jefferson City Public School District, which operates the Jefferson City High
School, Simonsen 9th Grade Center, Lewis and Clark Middle School, and Thomas Jefferson Middle
School, and eleven elementary schools. The district is currently considering building a second public
high school. There are 4 private elementary schools — St. Joseph's Cathedral, St. Peter Catholic,
Immaculate Conception, and Trinity Lutheran. Calvary Lutheran, Helias Catholic, and Lighthouse
Preparatory Academy are the City's private high schools. Lincoln University is a public historically black
university with open enrollment and certificate, associate, bachelor, and graduate programs. Columbia
College, State Technical College of Missouri, William Woods University, Metro Business College, and
Merrell University also have locations in the City with varying degree levels and options.
Interstate 70 passes by the City 30 miles to the north in Columbia, MO. U.S. highways in the City
include U.S. Routes 50, 54, and 63. Missouri routes 179 and 94 also run through the City, giving it four
highways that intersect with I‐70.
Served by Amtrak
290
Median Household Income (in 2014 dollars), 2010‐2014 $ 47,901
Per Capita Income in past 12 months (in 2014 dollars), 2010‐2014 $ 25,349
Households, 2010‐2014 16,829
Median value of owner‐occupied housing units, 2010‐2014 $ 139,200
Source: United States Census Bureau, QuickFacts
Demographics
Total %
Number of
Households
Less than $15,000 14.30% 2,640
$15,000 ‐ $34,999 22.90% 4,209
$35,000 ‐ $74,999 33.40% 6,146
$75,000 ‐ $149,999 22.90% 4,220
Above $150,000 6.50% 1,196
Households 100.00% 18,411
Source: Jefferson City Chamber of Commerce/Decision Data Resources/United States Census Bureau
Household Income
291
By Age Total %
Under Age 46.20%
Age 5 ‐ 19 19.50%
Age 20 ‐ 39 26.50%
Age 40 ‐ 64 33.80%
Age 65 and over 14.00%
By Race Total %
White 84.70%
Black 11.70%
Hispanic/Latino 2.70%
Asian 1.20%
Native American 0.40%
Two or more races 1.90%
By Educational Attainment Total %
High School Graduates Age 25+ 30.70%
Bachelors Degree or Higher Age 25+ 31.10%
Population Composition
Source: Jefferson City Chamber of Commerce/Decision Data
Resouces/United States Census Bureau
% Change
2011 43,332
2012 43,183 ‐0.34%
2013 43,330 0.34%
2014 43,132 ‐0.46%
2015 43,169 0.09%
*Estimates as of July 1st
Source: United States Census Bureau, QuickFacts
General Population*:
292
% Change
2012 8,690 0.13%
2013 8,880 2.19%
2014 8,896 0.18%
2015 8,932 0.40%
2016 8,762 ‐1.90%
School Enrollment:
Source: Missouri Department of Elementary
and Secondary Education
2011 6.20%
2012 5.20%
2013 5.20%
2014 5.00%
2015 4.00%
Unemployment Rate:
Source: Missouri Department of Economic
Development
293
Employer Employees*
2016
Rank
% of
Total Employees
2006
Rank
% of
Total
State of Missouri 14,223 1 27.2% 16,373 1 31.2%
Capital Region Medical Center 1,573 23.0% 1,358 32.6%
Scholastic Inc.1,500 32.9% 1,800 23.4%
Jefferson City Public Schools 1,489 42.8% 1,106 52.1%
SSM Health ‐ St. Mary's Hospital 1,154 52.2% 1,203 42.3%
Central Bancompany 967 61.8% 704 71.3%
ABB, Inc 775 71.5% 786 61.5%
Jefferson City Medical Center 633 81.2% 559 91.1%
Walmart Supercenter (2)622 91.2% 515 10 1.0%
Unilever 510 10 1.0%‐ ‐
RR Donnelley**‐ ‐ 694 81.3%
23,446 24,404
*Includes full and part‐time employees
**RR Donnelley no longer operates the Jefferson City plant
Source: Jefferson City Chamber of Commerce
Principal Employers
Taxpayer
2015
Rank
Assessed
Value
Ameren Missouri 1 16,490,130$
Conoco/Chesebrough/Unilever 2 12,779,743$
Wal ‐Mart Real Estate Business 3 8,832,000$
Missouri American Water 4 8,398,873$
Scholastic 5 7,077,839$
Command Web Offset Co. Inc. 6 6,222,358$
Jefferson City Medical Group 7 6,072,000$
Central Missouri Realty 8 5,505,180$
Wildwood Crossing LLC 9 4,640,000$
Menard's 10 4,151,940$
Note: Tax assessment for 2014 relates to the City's fiscal year 2015
Source: Cole County Collector of Revenue
Principal Property Tax Payers
294
Construction 2,129
Manufacturing 2,123
Trade, Transportation & Utilities 8,116
Information 1,018
Finance & Insurance 1,921
Professional & Business Services 4,926
Education & Health 5,821
Leisure & Hospitality 3,760
Government 19,471
Other Services 1,566
Industry Employment
Source: Jefferson City Chamber of Commerce/Missouri
Department of Economic Development
Total
Population Rank
State of Missouri 5,988,923
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 10
Florissant, city 52,158 12
Joplin, city 50,150 13
Chesterfield, ci ty 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: United States Census Bureau, 2010 Census
Geographic Area
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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 revenues are equal to expenditures.
Budget (Operation): A plan of financial operation embodying an estimate of proposed expenditures for a
given period and the proposed means of financing them. Used without any modifier, the term usually
indicates a financial plan for a single fiscal year.
Capital Assets: Assets of significant value and having a useful life of several years. Capital Assets are also
called Fixed Assets.
Capital 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 Improvement Tax (CIT) Fund: Capital Improvement Tax Fund accounts for the acquisition and
construction of major capital facilities other than those financed by Proprietary 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.
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Glossary
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
constitutionally, statutorily 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 principal and 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, where the intent of the City is that the costs of providing goods and services to
the general public on a continuing basis be financed or recovered primarily through user charges; or where the
City has decided that periodic determination of net income is appropriate for accountability purposes. The
City of Jefferson uses Enterprise Funds to account for wastewater, airport, parking, and transit operations.
Expenditures: Where accounts are kept on the accrual or modified accrual basis of accounting, the cost of
goods received or services rendered whether cash payments have been made or not. When accounts are kept
on a cash basis, expenditures are recognized only when the cash payments for the above are made.
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.
297
Glossary
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 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.
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.
298
Glossary
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 Funds: Internal Service Funds account for the Self‐Insurance Workers Compensation Funds
and the Self‐Funded Health Insurance Fund.
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.
Major Funds: Major funds are funds whose revenues, expenditures/expenses, assets, or liabilities (excluding
extraordinary items) are at least ten percent of corresponding totals for all governmental or enterprise funds
and at least five percent of the aggregate amount for all governmental and enterprise funds. Any other fund
may be reported as a major fund if the City’s officials believe that fund is particularly important to financial
statement users. The General Fund is always a major fund.
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.
Nonmajor Funds: Funds that do not meet the criteria for a major fund.
Objective: Something to be accomplished in 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.
299
Glossary
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 Fund, JC Veteran’s Plaza Trust Fund, Police
Training Fund, Lodging Tax Fund, City Hall Art 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.
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,
collecting overdue amounts.
ACRONYMS
CDBG: Community Development Block Grant
CID: Community Improvement Districts
CIT: Capital Improvement Tax Fund
FTE: Full Time Equivalents
GAAP: General Accepted Accounting Principles
TIF: Tax Increment Financing
300