HomeMy Public PortalAboutFY2018City of Jefferson
Missouri
Adopted Annual City Budget
For the fiscal year ended October 31, 2018
CITY OF JEFFERSON, MISSOURI
ADOPTED ANNUAL CITY BUDGET
FISCAL YEAR ENDED OCTOBER 31, 2018
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
Fund Relationships 40
Changes in Fund Balances 41
Combined Revenues by Type 43
Combined Expenditures by Type 44
Review of Funds 45
City Wide Full Time Equivalents (FTEs) 46
Budget Ordinance 56
Organizational Policies and Procedures 57
SECTION 4: REVENUE PROJECTIONS 66
Overview 67
General Fund Revenues 67
Department of Parks, Recreation, and Forestry Fund Revenues 72
Airport Division Fund Revenues 76
Parking Division Fund Revenues 80
Transit Division Fund Revenues 82
Wastewater Division Fund Revenues 86
SECTION 5: GENERAL FUND OVERVIEW 88
Overview 89
General Fund Revenue and Expenditure Summary 90
Revenues by Source 91
Expenditures by Department 92
Expenditures by Type 95
Full Time Equivalents (FTEs) by Department 96
Five Year Model 97
2
TABLE OF CONTENTS‐(Continued) Page
SECTION 6: GENERAL FUND DEPARTMENT BUDGETS 99
Mayor and City Council 100
Office of City Clerk 103
Office of City Administrator 107
Office of City Counselor 111
Municipal Court 116
Human Resources Department 119
Finance Department 122
Non‐Departmental 126
Information Technology Services Department 128
Police Department Overview 133
General Division 139
School Resource Officer Division 140
M.U.S.T.A.N.G. Division 141
Animal Control Division 142
9‐1‐1 Division 144
Fire Department 146
Fire Museum 150
Department of Planning & Protective Services Overview 151
Administration 153
Planning 156
Metropolitan Planning Organization (MPO) 160
Redevelopment & Grants 164
Entitlement Grant 168
Environmental Health Services 171
Property Maintenance/Code Enforcement 175
Building Inspection and Regulation 179
Department of Public Works Overview 183
Administration 185
Central Maintenance 188
Engineering 191
Street 194
Transfers and Subsidies 198
Capital Projects 199
SECTION 7: ENTERPRISE FUND BUDGETS 200
Airport Division Fund Overview 201
Airport Division Fund Balance Schedule 206
Parking Division Fund Overview 208
Parking Division Fund Balance Schedule 212
Transit Division Fund Overview 214
Transit Division Fund Balance Schedule 219
Wastewater Division Fund Overview 221
Wastewater Division Fund Balance Schedule 227
SECTION 8: CAPITAL IMPROVEMENT TAX FUNDS 229
3
TABLE OF CONTENTS‐(Continued) Page
SECTION 9: SPECIAL REVENUE FUND BUDGETS 239
Department of Parks, Recreation and Forestry Overview 240
Administration 246
Ice Arena 249
Golf Course 252
Memorial Pool 255
Ellis Porter Pool 258
Parks Maintenance 261
Recreation Programs 264
Multipurpose Building 267
Transfers and Subsidies 270
Capital Projects 271
Department of Parks, Recreation, and Forestry Fund Balance Schedule 272
JC Veterans Plaza Trust Fund 273
Police Training Fund 275
Lodging Tax Fund 276
City Hall Art Trust Fund 277
USS Jefferson City Submarine Fund 278
Woodland Cemetery Trust Fund 280
SECTION 10: INTERNAL SERVICE FUNDS 281
Worker’s Compensation Trust 282
Self‐Funded Health Insurance Fund 284
SECTION 11: TAX INCREMENT FINANCING (TIF) FUND 285
SECTION 12: DEBT SERVICE 289
Computation of Legal Debt Margin 290
Summary of Outstanding Debt 291
Debt Repayment Schedule 292
Pledged Revenue Coverage 293
APPENDIX 294
Statistical/Supplemental Information
Quick Facts 295
Demographics & Household Income 296
Population Facts 297
School Enrollment & Unemployment Rate 298
Principal Employers & Principal Property Tax Payers 299
Industry Employment & Geographic Area 300
Glossary 301
4
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 David Kemna
Ward 2 J. Rick Mihalevich and Laura Ward
Ward 3 Ken Hussey and Erin Wiseman
Ward 4 Carlos Graham and Ron L. Fitzwater
Ward 5 Larry Henry and Mark Schreiber
Back Row (left to right) Larry Henry, Ron L. Fitzwater, J. Rick Mihalevich, Erin Wiseman, Mark Schreiber, David Kemna
Front Row (left to right) Rick Prather, Carlos Graham, Mayor Carrie Tergin, Ken Hussey, Laura Ward
8
Ci
t
i
z
e
n
s
o
f
t
h
e
C
i
t
y
o
f
J
e
f
f
e
r
s
o
n
,
Mi
s
s
o
u
r
i
Ma
y
o
r
&
C
i
t
y
Co
u
n
c
i
l
Ci
t
y
A
d
m
i
n
i
s
t
r
a
t
o
r
Ci
t
y
P
r
o
s
e
c
u
t
o
r
Mu
n
i
c
i
p
a
l
J
u
d
g
e
Ot
h
e
r
B
o
a
r
d
s
&
Co
m
m
i
s
s
i
o
n
s
Ci
t
y
C
o
u
n
s
e
l
o
r
Pa
r
k
s
C
o
m
m
i
s
s
i
o
n
Ci
t
y
C
l
e
r
k
Po
l
i
c
e
D
e
p
a
r
t
m
e
n
t
Fi
r
e
D
e
p
a
r
t
m
e
n
t
IT
S
D
e
p
a
r
t
m
e
n
t
Pl
a
n
n
i
n
g
&
Pr
o
t
e
c
t
i
v
e
S
e
r
v
i
c
e
s
Hu
m
a
n
R
e
s
o
u
r
c
e
s
Public Works
Fi
n
a
n
c
e
Parks & Recreation
Fi
n
a
n
c
i
a
l
&
B
u
s
i
n
e
s
s
Se
r
v
i
c
e
s
Su
p
p
o
r
t
S
e
r
v
i
c
e
s
Di
s
a
d
v
a
n
t
a
g
e
d
Bu
s
i
n
e
s
s
E
n
t
e
r
p
r
i
s
e
s
(D
B
E
)
Di
s
a
d
v
a
n
t
a
g
e
d
Bu
s
i
n
e
s
s
E
n
t
e
r
p
r
i
s
e
Li
a
i
s
o
n
O
f
f
i
c
e
r
(
D
B
E
LO
)
Pe
r
s
o
n
n
e
l
Ri
s
k
M
a
n
a
g
e
m
e
n
t
Eq
u
a
l
E
m
p
l
o
y
m
e
n
t
Op
p
o
r
t
u
n
i
t
i
e
s
(
E
E
O
)
In
f
o
r
m
a
t
i
o
n
Te
c
h
n
o
l
o
g
y
Ge
o
g
r
a
p
h
i
c
In
f
o
r
m
a
t
i
o
n
S
y
s
t
e
m
(G
I
S
)
Pa
t
r
o
l
De
t
e
c
t
i
v
e
s
Tr
a
f
f
i
c
Co
m
m
u
n
i
c
a
t
i
o
n
s
Sc
h
o
o
l
R
e
s
o
u
r
c
e
Of
f
i
c
e
r
s
MU
S
T
A
N
G
An
i
m
a
l
P
r
o
t
e
c
t
i
o
n
&
Co
n
t
r
o
l
Su
p
p
r
e
s
s
i
o
n
Tr
a
i
n
i
n
g
Pu
b
l
i
c
S
a
f
e
t
y
&
Ed
u
c
a
t
i
o
n
Ad
m
i
n
i
s
t
r
a
t
i
o
n
Pl
a
n
n
i
n
g
Me
t
r
o
p
o
l
i
t
a
n
Pl
a
n
n
i
n
g
O
r
g
a
n
i
z
a
t
i
o
n
(M
P
O
)
Re
d
e
v
e
l
o
p
m
e
n
t
&
Gr
a
n
t
s
En
v
i
r
o
n
m
e
n
t
a
l
H
e
a
l
t
h
Se
r
v
i
c
e
s
Pr
o
p
e
r
t
y
Ma
i
n
t
e
n
a
n
c
e
/
C
o
d
e
En
f
o
r
c
e
m
e
n
t
Bu
i
l
d
i
n
g
&
I
n
s
p
e
c
t
i
o
n
Administration Engineering Streets Central Maintenance Airport Parking Transit WastewaterAdministrationIce Arena Golf Course Pools (2)Maintenace Recreation
Ci
t
y
w
i
d
e
T
a
b
l
e
o
f
O
r
g
a
n
i
z
a
t
i
o
n
Ci
t
y
o
f
J
e
f
f
e
r
s
o
n
,
M
i
s
s
o
u
r
i
Mu
n
i
c
i
p
a
l
C
o
u
r
t
9
April 21, 2017
May 11, 2017
May 15, 2017
June 6, 2017
June 7, 2017
June 8, 2017
June 9, 2017
June 12, 2017
June 14, 2017
June 16, 2017 Overall Budget Discussions between Finance Director and City Administrator
June 19 thru June 27, 2017 Finance Department prepares City Administrator's budget for presentation to the Mayor
June 27, 2017 City Administrator shares budget with Department Directors
June 12 thru July 20, 2017 Department Directors prepare performance measure information
June 27 thru July 13, 2017
July 13 thru July 20, 2017
July 20 thru July 24, 2017 Finance Department prepares the Mayor's budget for presentation to the City Council
July 24, 2017
July 31, 2017
August 3, 2017
August 7, 2017 City Council Meeting ‐ Budget Bill and Property Tax Bill introduced
August 10, 2017
August 14, 2017
August 17, 2017
August 21, 2017 City Council Meeting ‐ Public Hearings on Budget and Property Tax Bills. Council passes budget as amended.
City Administrator refines budget request
Budget Committee Meeting ‐ Department presentations to Budget Committee including Fire, Fire Museum,
Planning and Protective Services, Airport, and Parking. Finance Director makes presentations on Sales Tax F and
G, Workers Compensation, Self‐Funded Health Insurance, Special Revenue Funds, and TIF Fund.
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; Finance Director presents Budget Highlights and the Five‐Year Financial Plan
Budget Committee Meeting ‐ Public Works makes presentation to Budget Committee including Airport, Parking,
Transit, and Wastewater; Department of Parks and Recreation makes presentation to Budget Committee
Budget Committee Meeting ‐ Committee discussion on budget
Budget Committee Meeting ‐ Department presentations to Budget Committee including Mayor/Council, City
Clerk, City Administrator, City Counselor, Municipal Court, Human Resources, Finance, Non‐Departmental,
Information Technology, and Police
FY2017‐2018 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
City Counselor and Municipal Court
Human Resources
Mayor/Council, City Clerk, City Administrator, Finance, Information Technology Services, Non‐Departmental,
remaining Special Revenue Funds, Sales Tax F and G, Workers Comp Fund, Self‐Funded Health Insurance Fund,
TIF Redevelopment Fund, and Public Works‐Central Maintenance, Engineering, Administration, Street
Department, Airport, Parking, Wastewater, and Transit
Fire, Fire Museum, and Planning and Protective Services
Police
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
Department of Parks, Recreation and Forestry
10
SECTION 2: Administrative Summary
11
City of Jefferson
320 East McCarty Mayor Carrie Tergin
Jefferson City, MO 65101
www.JeffersonCityMo.gov
November 13, 2017
City Council:
I am pleased to present the official document for the Annual Operating Budget for The City of Jefferson for
Fiscal Year 2018. The FY18 budget was passed by City Council on August 21, 2017 and will become effective
November 1, 2017. This balanced budget of $63,385,002 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 FY17 and the FY18 Adopted Budget revenues:
Category Amount Percent
Revenues:
Sales & Use Taxes $ 18,723,365 $ 21,538,000 $ 2,814,635 15.03%
Intergovernmental Taxes 2,220,000 2,259,000 39,000 1.76%
Other Taxes 116,000 115,000 (1,000) ‐0.86%
Lodging Tax 1,100,000 1,111,200 11,200 1.02%
Franchise & Utility Tax 7,500,000 7,430,000 (70,000) ‐0.93%
Property Taxes 5,274,699 5,406,399 131,700 2.50%
Intergovernmental 1,942,389 1,873,751 (68,638) ‐3.53%
Charges for Services 17,648,993 18,092,654 443,661 2.51%
Fees Licenses & Permits 739,400 834,700 95,300 12.89%
Fines & Forfeitures 1,134,100 1,024,100 (110,000) ‐9.70%
Contributions Donations 302,250 312,863 10,613 3.51%
Other Operating Revenues 248,642 249,142 500 0.20%
Interest Income 1,318,050 1,269,512 (48,538) ‐3.68%
Other Non‐Operating Revenue 186,160 67,686 (118,474) ‐63.64%
Transfers In 1,335,025 1,318,513 (16,512) ‐1.24%
Carry Over Surplus 998,136 482,482 (515,654) ‐51.66%
TOTAL $ 60,787,209 $ 63,385,002 $ 2,597,793
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
All Funds Total Revenue
FY17
Adopted
Budget
FY18
Adopted
Budget
Net Change*
12
The comparison of the revenues budgeted for FY17 and FY18 shows an overall increase of 4.27%, with a
significant difference in several categories between the two budget years. The largest difference occurs in the
Sales & Use Taxes revenue category. This increase reflects the fact that the seventh iteration of the Capital
Improvement Tax that was approved by voters on the August 2, 2016 ballot that is effective April 1, 2017 and
will 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
estimated $2,500,000 in sales tax receipts for FY17 and once the timing of funding requirements had been
determined in FY17, a budget amendment was approved by Council. Additionally, a 1% increase in Sales &
Use Taxes over the FY17 budget was included in the FY18 budget.
The second largest difference occurs in the Carry Over Surplus revenue category. This decrease reflects the
fact that the FY17 adopted budget for the Department of Parks, Recreation and Forestry transferred $690,557
back to the Parks fund balance, while the FY18 adopted budget only transferred $82,626 back to the Parks
fund balance; that the FY17 adopted budget for the Sales Tax F Fund required $847,875 from the fund
balance, while the FY18 adopted budget required $0; and that the FY17 adopted budget for the Wastewater
Fund required $558,998 from the Wastewater fund balance, while the FY18 adopted budget required
$234,324 from the Wastewater fund balance.
The third largest difference occurred in the Charges for Services category. This is largely due to the sewer rate
increase that was effective June 1, 2017 and would only have been budgeted for a partial year in FY17.
The table below compares the FY17 and the FY18 Adopted Budget expenditures:
Category Amount Percent
Expenses:
Personnel Services $ 32,521,401 $ 33,985,073 $ 1,463,672 4.50%
Materials & Supplies 2,953,691 2,924,811 (28,880) ‐0.98%
Contractural Services 5,050,918 5,100,551 49,633 0.98%
Utilities 2,249,758 2,306,415 56,657 2.52%
Repairs & Maintenance 3,192,360 3,353,027 160,667 5.03%
Other Operating Expenses 136,500 137,500 1,000 0.73%
Capital Purchases 1,527,914 974,002 (553,912) ‐36.25%
Capital Projects 3,998,035 5,972,070 1,974,035 49.38%
Transfers Out 3,013,025 2,507,489 (505,536) ‐16.78%
Debt Service 6,143,607 6,124,064 (19,543) ‐0.32%
TOTAL $ 60,787,209 $ 63,385,002 $ 2,597,793
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
All Funds Total Expenditures
FY17
Adopted
Budget
FY18
Adopted
Budget
Net Change*
A comparison of the expenditures budgeted for FY17 and FY18 shows an overall increase of 4.27%, with a
significant difference in several categories between the two budget years. The expenditure category that
contributed most significantly to this increase is the Capital Projects expenditure category. This increase
reflects the fact that the seventh iteration of the Capital Improvement Tax that was approved by voters on the
August 2, 2016 ballot that is effective April 1, 2017 and will sunset on March 31, 2022, was not included in the
13
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 estimated $2,500,000 in sales tax receipts for FY17 and
once the timing of funding requirements had been determined in FY17, a budget amendment was approved
by Council. Funds for this Capital Improvement Tax were included in the FY18 budget.
FY18 FISCAL PRIORITIES
While preparing the FY18 budget, numerous fiscal priorities were addressed that included increasing capital
expenditures for stormwater improvements; increasing capital expenditures for aged and/or deferred
maintenance for buildings; employee health insurance premiums; staff wage/salary adjustments; and
economic development opportunities/incentives.
ECONOMIC OUTLOOK
The FY18 revenue budget shows an increase over the FY17 figures. Sales tax revenues make up the majority
of this increase and reflects the fact that the seventh iteration of the Capital Improvement Tax that was
approved by voters on the August 2, 2016 ballot that is effective April 1, 2017 and will 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 estimated $2,500,000 in FY17 sales
tax receipts and once the timing of funding requirements had been determined in FY17, a budget amendment
was approved by Council. Funds for this Capital Improvement Tax were included in the FY18 budget, which
contributes to a positive overall revenue trend.
Additionally, there are some new businesses opening (e.g., Here Today, Dunkin Donuts, multiple Sprint Stores,
and Jenny Craig) which may contribute to this positive overall revenue trend.
KEY BUDGET DECISIONS AND PROCESSES
While developing the FY18 budget, revenues were projected to conservatively increase from FY17. The FY18
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 FY18 budget
development.
The City Council addressed the City’s vehicle and equipment needs by including $345,587 in the FY18 budget.
This helps to ensure the safety of the City’s residents and visitors since a large number of the authorized
vehicles were public safety vehicles. The City Council also budgeted $200,000 as a reserve for facility needs
14
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 FY18 budget, as well as the addition of a floating holiday.
The FY18 adopted budget also includes funding that continues to provide training and professional
development of employees, especially those in public safety.
Personnel additions include a part‐time Property Room Technician in the Police Department, a Planner in the
Department of Planning and Protective Services‐Planning, and a Plan Reviewer/Planner (in place of 2 current
part‐time positions) in the Department of Planning and Protective Services‐Bldg Regs. Additional funds were
also approved to add two half day dockets per month to the Municipal Court schedule.
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 FY18 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 FY16, 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; FY15 ended with a 7.47% increase; and FY16 ended with a
1.34% increase in sales tax receipts. In considering an estimated sales tax amount for FY17, the City Council
chose to base their projections on a three year average increase applied to the anticipated prior year receipts.
The receipts for FY17 are expected to meet the adopted budget. When adopting the budget for FY18, Council
chose to include a conservative 1% increase applied to the prior year adopted budget. Each year thereafter, a
2.30% increase is projected.
15
8,949,771
9,327,157
9,690,676
9,657,608
9,655,913
10,102,174
10,856,302
11,002,277
11,300,000
11,413,000
11,675,499
11,944,035
12,218,748
12,499,780
$8,500,000
$9,000,000
$9,500,000
$10,000,000
$10,500,000
$11,000,000
$11,500,000
$12,000,000
$12,500,000
20092010201120122013201420152016201720182019202020212022
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
General Fund Sales & Use Taxes Financial Trend
Actual
Projected
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 FY18 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 2.30% each year.
16
6,487,241
8,499,339
8,953,048
7,430,945
7,289,415
7,670,316
7,295,904 7,258,960
7,500,000
7,430,000
7,600,890
7,775,710
7,954,552
8,137,507
$6,000,000
$6,500,000
$7,000,000
$7,500,000
$8,000,000
$8,500,000
$9,000,000
$9,500,000
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
General Fund Franchise & Utility Tax Financial Trend
Actual
Projected
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, 2017 upon which the FY18 budget was
based, amounted to $883,309,986. The City's property tax levies per $100 of assessed valuation for the year
ended October 31, 2017 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, 2017.
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 2.30% each year.
17
4,434,777
4,443,187
5,174,388
5,178,613
5,237,547
5,190,956
5,261,508
5,267,657 5,274,699
5,406,399
5,530,746
5,657,953
5,788,086
5,921,212
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
$5,500,000
$6,000,000
$6,500,000
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
General Fund Property Taxes Financial Trend
Actual
Projected
In prior 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 – FY17 Receipts, Based on Calendar Year 2009 – 2016 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 $10.72 to $11.33 effective June 1, 2017. The wastewater
charge based on water usage increased from $3.22 to $3.42 per 100 CU. FT. effective June 1, 2017. There are
no additional approved increases scheduled at this time. The financial revenue trend for the charges for
services is shown below. Future projected total revenue for wastewater services are estimated to increase by
2.30% each year.
18
6,134,095
6,819,270
8,213,341
9,058,610
9,246,136
9,532,853
10,123,193
10,765,247
11,447,062
11,663,826
11,932,094 12,206,532
12,487,283
12,774,490
$5,500,000
$6,500,000
$7,500,000
$8,500,000
$9,500,000
$10,500,000
$11,500,000
$12,500,000
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
Wastewater Fund Charges for Services Financial Trend
Actual
Projected
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 took effect on April 1, 2017 and will 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 was determined a budget amendment was
approved by Council. 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 been
conservatively projected at $5,000,000 per year for the current iteration. The FY22 projection shows a
considerable decrease, due to the fact that the current tax sunsets on March 31, 2022 and the projected figure
only includes a partial year of collections.
19
4,333,285
4,519,908
4,669,974
4,671,272
4,664,580
4,877,931
5,260,753
5,356,330
2,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
$5,500,000
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
CIT Fund Sales Tax Financial Trend
Actual
Projected
*Note: FY17 figures are presented as if a budget amendment had already been approved.
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:
20
4,331,782
4,518,100
4,667,453
4,664,400
4,662,755
4,874,018
5,259,477
5,358,988
$4,000,000
$4,200,000
$4,400,000
$4,600,000
$4,800,000
$5,000,000
$5,200,000
$5,400,000
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
Parks Fund Sales Tax Financial Trend
Actual
Projected
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 FY17, the City of Jefferson had 426 full‐time positions. The City Council approved funding for
428 full‐time positions in the FY18 budget.
21
New Personnel
The City Council approved funding for two new full‐time positions: a Planner in the Department of Planning
and Protective Services‐Planning and a Plan Reviewer/Planner (in place of 2 current part‐time positions) in the
Department of Planning and Protective Services‐Bldg Regs.
Additionally, a part‐time Property Room Technician in the Police Department was approved.
New Programs
No new significant programs were introduced or approved in the FY18 budget. The adopted budget did
include funding to address needs for aged and/or deferred maintenance for buildings.
CAPITAL IMPROVEMENT EXPENDITURES
The Capital Improvement Tax Funds are used to account for significant non‐routine capital expenditures.
The FY17 budget includes $5,000,000 of Capital Improvement Tax Funds allocated for significant non‐routine
capital expenditures.
The adopted budget includes $1,200,000 for street resurfacing. Ongoing street resurfacing will be completed
as identified in the City’s Street Resurfacing Plan.
The Department of Parks, Recreation, and Forestry Park Fund is approved to spend $183,850 on program
specific capital purchases and an additional $122,070 on non‐program specific capital purchases. The
Department of Parks, Recreation, and Forestry chose not to budget capital projects in the FY18 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, the Department 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 FY18 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 FY18 budget is able to continue current service levels, future budget trends offer a mix of positive
and new challenges.
22
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 FY18 budget includes a 2% across the board salary/wage
adjustment for all full‐time employees and all part‐time with benefits employees, as well as the addition of a
floating holiday.
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.
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 FY18. Based on the FY17 adopted budget and the FY18 adopted budget, the projected
unrestricted General Fund fund balance reserve at the end of FY18 is 31.86% 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 fund 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.
23
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
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 2017 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 3rd year (2015‐2017) 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
24
25
CITY OF JEFFERSON, MISSOURI
STRATEGIC PLANNING
2017 – 2021
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.
26
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 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 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.
In April 2017, the City of Jefferson was recognized by the League of American Bicyclists as a Bronze
Level Bicycle Friendly Business for its continued efforts to encourage and enable bicycling for
employees and the community.
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
27
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.
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.
The City continues to contract with the Jefferson City Chamber of Commerce with the intent to
encourage economic development within the City.
For the second year in a row, during the annual Jefferson City Salute to America event over
Independence Day, a concert was held inside the walls of the historic Missouri State Penitentiary.
Nationally known, Grammy‐winning country singer Wynonna Judd headlined with her band The Big
Noise. The concert also included three Outlaw Nation touring acts.
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
intellectual disabilities. Ground breaking for the $12.5M facility occurred in May of 2017, and is
expected to be complete in the fall of 2018. This project was made possible by partnerships with local
businesses, City and County government, and donation of land.
Phase One of the Truman Hotel Redevelopment, consisting of a five story hotel with 131 rooms, was
approved and is under construction. The project received redevelopment incentives in the form of
property tax deferrals associated with a finding of blight and adoption of an Urban Renewal Plan for
the property. Future phases of the redevelopment include a second hotel building of similar size and a
conference center.
A redevelopment plan for the former St. Mary’s Hospital site was approved and granted
redevelopment incentives in the form of tax increment financing and a community improvement
district. The redevelopment plan envisions a commercial redevelopment of the property with retail
28
and restaurant buildings and a possible Lincoln University satellite campus. Total investment is
estimated at $30 to $44 million dollars.
Axium Plastics, a manufacturer and supplier of plastic bottles, acquired a speculative shell industrial
building owned by the Jefferson City Chamber of Commerce and is proceeding with construction
including the interior finish of the existing space and a 75,000 square foot addition. Tax incentives in
the form of property tax abatements estimated at $1.1 million over 10 years were granted to the
company, which is investing $25 million into the site and will create at least 70 new jobs.
The City of Jefferson assisted with several events focused on the total solar eclipse that occurred on
August 21, 2017. During the eclipse the path of totality was 8,600 miles long, but only 70 miles wide.
Although it started in the Pacific and ended in the Atlantic, the Moon’s shadow only passed over land
in the United States and the City of Jefferson was in the path of totality. This celestial event brought
visitors from all over the world into our community.
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.
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:
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 FY17 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%
until FY22. However, the expectation is that funds that remain unexpended by City Departments at the
end of each fiscal year will prevent the fund balance from dippling 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 FY18 budget to charge for services
provided by the General Fund administrative departments in an effort to ensure the Departments and
29
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 took effect beginning April 1, 2017 and will
sunset on March 31, 2022. Staff is estimating $5,000,000 per year in sales tax receipts.
During FY17, the City implemented recommendations from the Compensation and Classification Study
that was completed.
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 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.
30
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.
The City tracks vacant and abandoned buildings, and has reduced the number of buildings meeting the
definition of “abandoned” during the 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, including the City’s
Comprehensive Plan and the Metropolitan Transportation Plan, have continued through 2017.
The Historic Southside / Old Munichburg District and Neighborhood Plan was adopted as a component
of the Comprehensive Plan. The neighborhood plan was commissioned by Capital Region Medical
Center, a major institutional use within the Southside Neighborhood, and contains a number of
professional recommendations on how to position the neighborhood for revitalization and encourage
reinvestment in the area.
An urban renewal plan for the East Capitol Avenue area was approved by the City Council and the
City’s redevelopment agency is in the process of addressing blighted conditions in the area. City staff
in collaboration with representatives of the area developed a rezoning plan and overly zoning district
with architectural standards meant to preserve the historical character of the area as properties are
improved or redeveloped.
What We Are Seeing:
The citizens of Jefferson City continue to express that historic preservation and reinvestment in the
core commercial areas and older neighborhoods is a major interest and goal. City staff are researching
possible city code amendments and other initiatives that would advance historic preservation desires
and encourage reinvestment in the core of the City.
City staff are preparing to undertake an update to the comprehensive plan. An additional staff position
within the Planning and Zoning division has been approved in order to support the upcoming
comprehensive planning efforts.
What Do We See In The Future:
Neighborhood groups and historic preservation interests in the community are likely to advocate for a
higher level of architectural control over development in order to preserve the character of
neighborhoods and historic areas of the City. Zoning Code solutions, similar to the recently adopted
Capitol Avenue overlay district, are likely to be desirable solutions to address these historic
preservation and architectural concerns.
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.
31
Create an environment that encourages a healthy community.
Increase investment and participation in cultural and recreational activities.
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 made recommendation to the steering committee. Code modifications were approved by
Council in FY2017.
As of August 31, 2017, staff has investigated 2,678 code enforcement activities. 92% were resolved
voluntarily prior to abatement, summons or hearing. The top three code violations are tall weeds and
accumulation of brush; accumulation of trash; and outdoor storage violations. Property Maintenance
is on track to double FY16 code enforcement activity of 1,651.The City provides an online teaching
technology to provide resources for food safety education.
Chapter 8, Article VIII, Abandoned Buildings Code was amended to allow the City to re‐secure
properties previously ordered by the City to be secured immediately and propose the use of clear
polycarbonate sheeting instead of plywood for securing abandoned buildings. Clear polycarbonate
sheeting resembles glass and is nearly indestructible. Recently Fannie Mae, Wells Fargo and Safe Guard
adopted using Clear polycarbonate sheeting for all of their properties. Clear polycarbonate sheeting
reduces blight and stabilizes property values; doesn’t “advertise” that the property is vacant; potential
to reduce crime vs. using plywood; increases safety for our emergency personnel; the product is re‐
useable.
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.
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.
An update of the Restaurant and Food Code to reflect current food safety standards became effective
January 1, 2017.
The Lincoln University and Parks and Recreations Wellness and Recreation Center (the LINC) opened in
early 2017. The Department of Parks, Recreation and Forestry and Lincoln University will continue to
work together to operate and maintaint the facility. The LINC is be open daily to the Jefferson City area
community, Lincoln University students and visitors.
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.
32
What Do We See In The Future:
Purchasing computer software with a mobile application program and citizen portal will streamline Property
Maintenance Inspectors processes and transparency. A mobile app program would allow the Property
Maintenance Inspectors to remain out in the field longer, looking up property status in real time and therefore
taking proactive actions. In addition, the citizen portal allows the public to report issues, check on status
and/or see if an issue has already been reported.
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.
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 2017‐2022 allots $25 million to capital improvements throughout the City. An
annual allocation of $1,200,000 is designated for street resurfacing needs. A total of $500,00 is
allocated to the sidewalk category to be utilized for sidewalk repair and 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.
The FY17 budget included $300,000 to be used for ongoing infrastructure/facility needs. This amount
was 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.
The FY18 budget included $200,000 for the same purpose.
The 900 Block of Broadway Street Sidewalk Installation Project, funded by Community Development
Block Grant funds, was awarded to Concrete Solutions, LLC for $130,365.00. The project area is located
approximately 600 feet from South Elementary School. There are a number of children in this
residential area who walk to school and either walk at the edge of the street or cross Broadway twice
in order to use the sidewalk on the opposite side of the street. Having the students cross the street in
this location poses some risk as this area is at the top of a sharp crested hill that limits sight distance in
both directions. Students are often seen to cross the street in random locations often where there is
insufficient stopping sight distance. Construction of this sidewalk would connect the sidewalks in the
800 and 1000 blocks of Broadway and allow students and the general public to remain on the eastern
side of the street.
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 goal of the City is to continue to maintain the existing infrastructure in a safe, efficient and cost effective
manner, while looking for opportunites to increase critical infrastructure and other capital improvement
funding.
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:
During FY17, the City implemented recommendations from the Compensation and Classification Study
that was completed.
The City continues to recognize the City’s employees monetarily. In past years, the City Council
normally approved an annual salary increase. The FY18 budget includes a 2% across the board
salary/wage adjustment for all full‐time employees and all part‐time with benefit employees.
Additionally, the Council also approved a floating holiday be added.
The Employee Involvement Committee continues to give employees another avenue to be involved in
the organization and is taksed with promoting and holding fun activities for employees and their
families. This committee complements the previously established Health Insurance Advisory
Committee, the Deferred Compensation Committee, and the Classification and Compensation
Committee.
The Employee of the Month program continues to recognize employees for outstanding service and
performance.
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.
34
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 – 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.
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.
35
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 FY18 Adopted Budget presents a balanced budget with estimated spending of $63,385,002. 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 FY16)
Fiduciary Fund Types
Major Funds
General Special Revenue Capital Projects Enterprise Internal Service Trust/Agency
General Parks, Recreation & Forestry Capital Improv. Tax Transit
WasteWater
Non‐Major Funds
General Special Revenue Capital Projects Enterprise Internal Service Trust/Agency
Police Training Airport Workers Comp. Trust Tax Incremental Financing
Lodging Tax Parking Self‐Funded Health Ins.
JC Veterans Plaza
City Hall Art Trust
USS Jefferson City Submarine Trust
Woodland Cemetery Trust
Non‐Major Funds Non‐Major Funds
Governmental Fund Types
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 Transit and
Wastewater Division Funds. The non‐major Enterprise funds are the Airport and 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 Tax
Increment Financing Fund is a Fiduciary Fund. It is considered a non‐major fund.
The budgets for all funds are appropriated funds. All funds in the audited financial statements are included in the
budget.
39
Budget Overview
Fund Relationships
The City has thirteen operating departments and one non‐operating department that are responsible for all
functions of the City. The budget establishes appropriations for each department to support their operations
for the ensuing fiscal year. Each department can potentially be funded out of any one or more of the different
fund categories listed earlier.
Departments
General
Fund
Enterprise
Funds
Special
Revenue
Funds
Capital
Projects
Funds
Internal
Service
Funds
Trust/Agency
Funds
Mayor & City Council
Office of City Clerk
Office of City Administrator
Office of City Counselor
Municipal Court
Human Resources Department
Finance Department
Non ‐Departmental Department
Information Technology Services Department
Police Department
Fire Department
Department of Planning and Protective Services
Department of Public Works
Department of Parks, Recreation and Forestry
FUNDS
40
Budget Overview
Changes in Fund Balances
Est. Beginning Balance $ 11,061,691 $ 7,697,087 $ 72,859,871 $ 175,574 $‐ $ 5,531,117 $ 97,325,340
Est. Unrestricted Begin. Balance 10,344,970 7,697,087 8,196,626 175,574 ‐ 5,531,117 31,945,374
Revenue $ 32,417,278 $ 8,586,904 $ 15,360,424 $ 218,400 $‐ $ 2,350,000 $ 58,933,006
Transfers In 24,024 ‐ 1,248,989 ‐ 45,500 ‐ 1,318,513
Less: Expenditures (31,169,563) (7,389,753) (16,931,485) (441,211) (45,500) (2,586,500) (58,564,012)
Transfers Out (1,271,739) (1,124,375) ‐ ‐ ‐ (611,375) (3,007,489)
Est. Ending Balance $ 11,061,691 $ 7,769,863 $ 72,537,799 $ (47,237) $‐ $ 4,683,242 $ 96,005,358
Less: Reserves $ (725,936) $‐ $‐ $‐ $‐ $‐ $ (725,936)
Less: Capital Contributions ‐ ‐ (60,917,860) ‐ ‐ ‐ (60,917,860)
Less: Restricted for Pensions ‐ ‐ (1,462,993) ‐ ‐ ‐ (1,462,993)
Less: Restricted Bond Funds ‐ ‐ (1,282,392) ‐ ‐ ‐ (1,282,392)
Est. Unrestricted Fund Balance $ 10,335,755 $ 7,769,863 $8,874,554 $(47,237) $‐ $ 4,683,242 $ 31,616,177
Fund Balance Change ‐ Amount* $ 9,215 $ 72,776 $ 677,928 $ (222,811) $‐ $ (847,875) $ (329,197)
Fund Balance Change ‐ Percent*0.00 0.95% 8.27%‐126.90% 0.00%‐15.33%‐1.03%
*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 expecting a very minimal change
in the unrestricted fund balance when comparing FY18 to FY17. 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 unrestricted fund
balance when comparing FY17 to FY18.
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 an increase in the unrestricted fund balance when comparing FY17
to FY18.
41
Budget Overview
The City is expecting a decrease in unrestricted fund balance in the Internal Service Funds during FY18. 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
the Worker’s Compensation Fund in FY18, it also intends to use some of the fund balance for expenditures.
The City will continue to evaluate the fund balance as well as the projected needs of the fund. It was brought
to the attention of the City Council, during budget discussions, that if this fund does drop to a negative
balance, then a supplemental appropriation will be required to return the fund to a positive balance.
The Fiduciary Fund Category includes one fund, the Tax Increment Financing Fund. This fund is set up as a
clearing account with no expectation for the unrestricted fund balance to grow. As a result, there is no change
in the unrestricted fund balance from FY17 to FY18.
The Capital Improvement Tax (CIT) Category is expecting a decrease in the unrestricted fund balance from
FY17 to FY18. 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 seventh iteration of the Capital Improvement Tax
was approved by voters on the August 2, 2016 ballot. It was effective April 1, 2017 and will sunset on March
31, 2022. 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 had been determined in FY17, a budget amendment was approved by Council.
Staff is estimating a $5,000,000 per year in sales tax receipts. This estimate is included in the FY18 budget.
A review of the percent of change in the fund balance before adjustment for reserves shows that the Internal
Service and Capital Improvement Tax categories are expecting fairly significant changes in the fund balance
from FY17 to FY18.
42
Budget Overview
Combined Revenues by Type
Revenue Source
Sales & Other Use Taxes $11,413,000 $‐ $5,000,000 $‐ $5,125,000 $‐ $21,538,000
Intergovernmental Taxes 2,259,000 ‐ ‐ ‐ ‐ ‐ 2,259,000
Other Taxes 115,000 ‐ ‐ ‐ ‐ ‐ 115,000
Franchise & Utility Tax 7,430,000 ‐ ‐ ‐ ‐ ‐ 7,430,000
Lodging Tax ‐ ‐ ‐ ‐ 1,111,200 ‐ 1,111,200
Property Tax 5,406,399 ‐ ‐ ‐ ‐ ‐ 5,406,399
Intergovernmental 772,323 1,101,428 ‐ ‐ ‐ ‐ 1,873,751
Cha rges for Services 2,764,832 12,949,118 ‐ 200,000 2,178,704 ‐ 18,092,654
Fees License & Permits 800,700 34,000 ‐ ‐ ‐ ‐ 834,700
Fines & Forfeitures 894,100 120,000 ‐ ‐ 10,000 ‐ 1,024,100
Contributions Donations 312,862 ‐ ‐ ‐ ‐ ‐ 312,862
Other Operating Revenue 83,000 65,192 ‐ ‐ 100,950 ‐ 249,142
Interest Income 121,062 1,079,000 ‐ 18,400 51,050 ‐ 1,269,512
Other Non ‐Operating Revenue 45,000 12,686 ‐ ‐ 10,000 ‐ 67,686
Transfer In 24,024 1,248,989 ‐ ‐ ‐ 45,500 1,318,513
Carry Over to Surplus ‐ 321,073 11,375 222,811 (72,776) ‐ 482,483
Total Revenue $32,441,302 $16,931,486 $5,011,375 $441,211 $8,514,128 $45,500 $63,385,002
TotalGeneral Enterprise
Capital
Improvement
Tax
Internal
Service
Special
Revenue
Trust &
Agency
A review of the Combined Revenue By Type Schedule for the FY18 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 $321,073 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 seventh iteration of the Capital Improvement Tax was approved by voters on the August 2,
2016 ballot. It was effective April 1, 2017 and will sunset on March 31, 2022. 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
had been determined in FY17, a budget amendment was approved by Council. Staff is estimating a
$5,000,000 per year in sales tax receipts. This estimate is included in the FY18 budget.
43
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.
Combined Expenditures by Type
Expenditure Type
Personnel Services $ 24,633,016 $ 4,817,279 $‐ $‐ $ 4,534,778 $‐ $ 33,985,073
Materials & Supplies 1,241,110 812,891 ‐ 100 870,710 ‐ 2,924,811
Contractual Services 1,944,049 2,022,801 ‐ 441,111 647,090 45,500 5,100,551
Utilities 1,080,240 769,545 ‐ ‐ 456,630 ‐ 2,306,415
Repairs & Maintenance 1,587,386 1,191,216 ‐ ‐ 574,425 ‐ 3,353,027
Other Operating Expenses 137,500 ‐ ‐ ‐ ‐ ‐ 137,500
Capital Purchases 346,262 393,690 ‐ ‐ 306,120 ‐ 1,046,072
Capital Projects 200,000 800,000 4,900,000 ‐ ‐ ‐ 5,900,000
Transfers Out 1,271,739 ‐ 111,375 ‐ 1,124,375 ‐ 2,507,489
Debt Service ‐ 6,124,064 ‐ ‐ ‐ ‐ 6,124,064
Total Expenditures $ 32,441,302 $ 16,931,486 $ 5,011,375 $ 441,211 $ 8,514,128 $ 45,500 $ 63,385,002
TotalGeneral Enterprise
Capital
Improvement
Tax
Internal
Service
Special
Revenue
Trust &
Agency
A review of the Combined Expenditures By Type Schedule for the FY18 Adopted budget reveals the largest
expenditure for the City is the expenditure related to the Personnel Services category.
44
Budget Overview
Review of Funds
Fund
Unaudited
Fund Balance
10/31/17
Add
Projected
Revenues
Less
Projected
Expenses
Projected
Fund Balance
10/31/18 Amount Percent
Governmental Funds
General Fund $ 11,061,691 $ 32,441,302 $ 32,441,302 $ 11,061,691 $‐ 0.00%
Total Governmental Funds 11,061,691 32,441,302 32,441,302 11,061,691 ‐ 0.00%
Special Revenue Funds
Parks $ 7,444,186 $ 7,459,654 $ 7,377,028 $ 7,526,812 $ 82,626 1.11%
JC Veterans Plaza Trust 129,738 2,000 2,000 129,738 ‐ 0.00%
Police Training 17,127 10,800 17,100 10,827 (6,300) ‐36.78%
Lodging Tax 29,879 1,113,000 1,113,000 29,879 ‐ 0.00%
City Hall Art Trust 20,475 450 ‐ 20,925 450 2.20%
USS Jefferson City Submarine 17,140 300 ‐ 17,440 300 1.75%
Woodland Cemetery 38,542 700 5,000 34,242 (4,300) ‐11.16%
Total Special Revenue Funds 7,697,087 8,586,904 8,514,128 7,769,863 72,776 0.95%
Enterprise Funds
Airport Fund $ 11,717,195 $ 427,547 $ 494,139 $ 11,650,603 $ (66,592) ‐0.57%
Parking Fund 6,567,059 1,137,292 928,943 6,775,408 208,349 3.17%
Transit Fund 1,877,282 2,306,062 2,534,567 1,648,777 (228,505) ‐12.17%
Wastewater Fund 52,698,335 12,738,512 12,973,836 52,463,011 (235,324) ‐0.45%
Total Enterprise Funds 72,859,871 16,609,413 16,931,485 72,537,799 (322,072) ‐0.44%
Internal Service Fund
Workers Compensation $ 175,574 $ 218,400 $ 441,211 $ (47,237) $ (222,811) ‐126.90%
Total Interrnal Service Fund 175,574 218,400 441,211 (47,237) (222,811) ‐126.90%
Agency Fund
TIF Redevelopment $‐ $ 45,500 $45,500 $‐ $‐ 0.00%
Total Agency Fund ‐ 45,500 45,500 ‐ ‐ 0.00%
Capital Improvement Tax Funds
Funds 41‐45 $ 5,531,117 $ 2,350,000 $ 3,197,875 $ 4,683,242 $ (847,875) ‐15.33%
Total Capital Projects Funds 5,531,117 2,350,000 3,197,875 4,683,242 (847,875) ‐15.33%
Grand Total 97,325,340 60,251,519 61,571,501 96,005,358 (1,319,982) ‐1.36%
*Net Change represents the difference between the FY17 Unaudited Fund Balance and th e FY18 Projected Fund Balance.
Net Change*
A review of the schedule above shows there are significant changes anticipated in the fund balances from
FY17 to FY18 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 FY18 that have not been budgeted previously.
45
Budget Overview
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
FY16
Budget
FY17
Budget
FY18
Mayor and City Council
Elected ‐ City Councilmember 10.00 10.00 10.00
Elected ‐ Mayor 1.00 1.00 1.00
Elected ‐ Prosecuting Attorney ‐ ‐ 1.00
Totals ‐ Elected Positions 11.00 11.00 12.00
Office of City Clerk
City Clerk 1.00 1.00 1.00
Administrative Technician 0.33 0.33 ‐
Total Full Time 1.33 1.33 1.00
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
Full Time Equivalents (FTEs)
46
Budget Overview
Job Title
Budget
FY16
Budget
FY17
Budget
FY18
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 ‐
Total Full Time 3.34 3.34 3.00
Municipal Court
Municipal Court Coordinator 1.00 ‐ ‐
Municipal Court Administrator ‐ 1.00 1.00
Deputy Court Clerk 1.00 1.00 1.00
Administrative Technician 0.33 0.33 1.00
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 ‐
Total Full Time 2.33 2.33 3.00
Total Part‐time 5.00 5.00 4.00
Human Resources Department
Director of Human Resources 1.00 1.00 1.00
Human Resources Specialist 1.00 2.00 2.00
Administrative Assistant 1.00 ‐ ‐
PT w/Benefits Human Resources Assistant 1.00 1.00 1.00
Total Full Time 3.00 3.00 3.00
Total Part‐time 1.00 1.00 1.00
Finance Department
Director of Finance and Information Technology Services 0.75 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 1.00 1.00
Senior Accounting Technician Supervisor ‐ 1.00 1.00
Accounting Technician 2.00 1.00 1.00
Senior Accounting Technician ‐ 1.00 1.00
Customer Service Representative 2.00 2.00 2.00
Purchasing Assistant 1.00 ‐ ‐
Purchasing Technician ‐ 1.00 1.00
Help Desk Technician 0.25 ‐ ‐
Part‐time Building Service Worker 1.00 ‐ ‐
Total Full Time 12.00 11.75 11.75
Total Part‐time 1.00 ‐ ‐
Full Time Equivalents (FTEs)
47
Budget Overview
Job Title
Budget
FY16
Budget
FY17
Budget
FY18
Information Technology Services
Director of Finance and Information Technology Services 0.25 0.25 0.25
ITS Manager 1.00 1.00 1.00
Systems Analyst/Network Administrator 2.25 3.25 3.25
Information Systems Support Specialist 2.00 2.00 2.00
GIS Manager 1.00 1.00 1.00
GIS Specialist I1.00 ‐ ‐
GIS Specialist II 1.00 1.00 1.00
Help Desk Technician 0.75 ‐ ‐
IT Support Technician II, I ‐ 1.00 1.00
IT Support Te chnician II
IT Support Technician I
Total Full Time 9.25 9.50 9.50
Full Time Equivalents (FTEs)
48
Budget Overview
Job Title
Budget
FY16
Budget
FY17
Budget
FY18
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 III, II, I 70.00 71.00 71.00
Police Officer III
Police Officer II
Police Officer I
Communications Supervisor 3.00 3.00 3.00
Fiscal Affairs Technician 1.00 ‐ ‐
Management Analyst ‐ 1.00 1.00
Administrative Assistant 1.00 1.00 1.00
Evidence Technician 1.00 1.00 1.00
Communications Operator 17.00 ‐ ‐
Communications Operator II, I ‐ 17.00 17.00
Communications Operator II
Communications Operator I
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/Network Administrator 0.75 0.75 0.75
Veterinarian 1.00 1.00 1.00
Animal Control Section Supervisor 1.00 ‐ ‐
Animal Control Manager ‐ 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 with benefits Property Room Technician ‐ ‐ 1.00
Part‐time Communications Operator 2.00 2.00 2.00
Part‐time Police Information Clerk 2.00 2.00 2.00
Part‐time Building Service Worker ‐ 2.00 2.00
Total Full Time 125.75 127.75 127.75
Total Part‐time 4.00 6.00 7.00
Full Time Equivalents (FTEs)
49
Budget Overview
Job Title
Budget
FY16
Budget
FY17
Budget
FY18
Fire Department
Fire Chief 1.00 1.00 1.00
Assistant Fire Chief 3.00 3.00 3.00
Fire Training Officer 1.00 ‐ ‐
Division Chief of Training ‐ 1.00 1.00
Public Fire Education Officer 1.00 ‐ ‐
Division Chief of Prevention ‐ 1.00 1.00
Fire Captain 21.00 21.00 21.00
Fire Driver Engineer 24.00 24.00 24.00
Firefighter, Firefighter Trainee 22.00 24.00 24.00
Firefighter
Firefighter Trainee
Administrative Assistant 1.00 1.00 1.00
Total Full Time 74.00 76.00 76.00
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 ‐
Customer Service Representative 1.00 1.00 1.00
Total Full Time 4.00 4.00 3.00
Planning & Protective Services ‐ Planning
Senior Planner 1.00 ‐ ‐
Planner III ‐ 1.00 1.00
Planner I ‐ ‐ 1.00
Part‐time Planning Technician 1.00 1.00 ‐
Total Full Time 1.00 1.00 2.00
Total Part‐time 1.00 1.00 ‐
Planning & Protective Services ‐ MPO
Senior Planner 1.00 ‐ ‐
Planner III ‐ 1.00 1.00
Planner II 1.00 1.00 1.00
Planner I1.00 1.00 1.00
Total Full Time 3.00 3.00 3.00
Planning & Protective Services ‐ Redevelopment & Grants
Neighborhood Services Coordinator 1.00 ‐ ‐
Neighborhood Services Manager ‐ 1.00 1.00
Neighborhood Services Specialist 0.50 0.50 0.50
Administrative Technician ‐ 1.00 ‐
Total Full Time 1.50 2.50 1.50
Full Time Equivalents (FTEs)
50
Budget Overview
Job Title
Budget
FY16
Budget
FY17
Budget
FY18
Planning & Protective Services ‐ Entitlement Grant
Neighborhood Services Specialist 0.50 0.50 0.50
Administrative Technician ‐ ‐ 0.50
Part‐time Grant Assistant 1.00 1.00 1.00
Total Full Time 0.50 0.50 1.00
Total Part‐time 1.00 1.00 1.00
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
Total Full Time 3.00 3.00 3.00
Planning & Protective Services ‐ Property Maintenance & Code Enforcement
Property & Housing Inspector II, I 3.00 3.00 3.00
Property & Housing Inspector II
Property & Housing Inspector I
Administrative Technician ‐ ‐ 0.50
Part‐time Neighborhhod Support Technician 2.00 2.00 2.00
Total Full Time 3.00 3.00 3.50
Total Part‐time 2.00 2.00 2.00
Planning & Protective Services ‐ Building Inspection and Regulation
Building Official 1.00 ‐ ‐
Building Official Manager ‐ 1.00 1.00
Building Inspector II, I 3.00 3.00 3.00
Building Inspector II
Building Inspector I
Plan Reviewer/Planner ‐ ‐ 1.00
Administrative Technician ‐ ‐ 1.00
Part‐time Plan Reviewer ‐ 1.00 ‐
Total Full Time 4.00 4.00 6.00
Total Part‐time ‐ 1.00 ‐
Public Works ‐ Administration
Director of Public Works 1.00 1.00 1.00
Administrative Assistant 2.00 1.00 1.00
Public Works Administrative Supervisor ‐ 1.00 1.00
Total Full Time 3.00 3.00 3.00
Public Works ‐ Central Maintenance
Central Maintenance Supervisor 1.00 ‐ ‐
Central Garage Manager ‐ 1.00 1.00
Mechanic Supervisor 1.00 1.00 1.00
Mechanic 4.00 4.00 4.00
Parts Clerk 1.00 ‐ ‐
Parts Technician ‐ 1.00 1.00
Part‐time Administrative Technician 1.00 1.00 1.00
Total Full Time 7.00 7.00 7.00
Total Part‐time 1.00 1.00 1.00
Full Time Equivalents (FTEs)
51
Budget Overview
Job Title
Budget
FY16
Budget
FY17
Budget
FY18
Public Works ‐ Engineering
City Engineer 1.00 1.00 1.00
Administrative Technician 1.00 1.00 1.00
Civil Engineer II, I 3.00 4.00 4.00
Civil Engineer II
Civil Engineer I
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 II, I 1.00 1.00 1.00
Engineering Surve Technician II
Engineering Surve Technician I
Total Full Time 11.00 12.00 12.00
Public Works ‐ Streets
Operations Division Director 0.50 0.50 0.50
Street Superintendent 1.00 ‐ ‐
Streets Manager ‐ 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 II, I 1.00 1.00 1.00
Traffic Signal Tech II
Traffic Signal Tech I
Equipment Operator Specialist II, I ‐ 2.00 2.00
Equipment Operator Specialist II
Equipment Operator Specialist I
Street Maintenance ‐ Senior Worker, Worker, Trainee 13.00 13.00 13.00
Senior Street Maintenance Worker
Street Maintenance Worker
Street Maintenance Trainee
Total Full Time 23.50 25.50 25.50
Public Works ‐ Airport
Airport Supervisor 1.00 ‐ ‐
Airport Manager ‐ 1.00 1.00
Airport Maintenance ‐ Senior Worker, Worker 1.00 2.00 2.00
Senior Airport Maintenance Worker
Airport Maintenance Worker
Total Full Time 2.00 3.00 3.00
Full Time Equivalents (FTEs)
52
Budget Overview
Job Title
Budget
FY16
Budget
FY17
Budget
FY18
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
Total Full Time 7.50 7.50 7.50
Publi c Works ‐ Transit
Transit Division Director 1.00 ‐ ‐
Transit Division Manager ‐ 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 ‐ ‐
Bus Driver/Communications Operator ‐ 2.00 2.00
Bus Driver 20.00 20.00 20.00
Part‐time w/ Benefits Bus Driver/Service Worker 1.00 1.00 1.00
Part‐time Bus Driver 1.00 1.00 1.00
Part‐ti me Custodian 1.00 1.00 1.00
Part‐time Service Worker 2.00 2.00 2.00
Total Full Time 26.00 26.00 26.00
Total Part‐time 5.00 5.00 5.00
Full Time Equivalents (FTEs)
53
Budget Overview
Job Title
Budget
FY16
Budget
FY17
Budget
FY18
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 ‐ ‐
Collection System Manager ‐ 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 1.00
Utility Crew Supervisor 3.00 3.00 3.00
Utilities Electrician 1.00 1.00 1.00
Laboratory Analyst 1.00 ‐ ‐
Wastewater Laboratory Analyst ‐ 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, I 3.00 3.00 3.00
WWTP Operator II
WWTP Operator I
Wastewater Environmental Specialist 1.00 1.00 1.00
Utility Maintenance Crew Leader 7.00 7.00 7.00
Utility Maintenance‐Senior, Worker, Trainee 7.00 8.00 8.00
Senior Utility Maintenance Work er
Utility Maintenance Worker
Utility Maintenance Worker Trainee
Part‐time Construction Inspector 1.00 1.00 1.00
Total Full Time 35.00 36.00 36.00
Total Part‐time 1.00 1.00 1.00
Full Time Equivalents (FTEs)
54
Budget Overview
Job Title
Budget
FY16
Budget
FY17
Budget
FY18
Parks, Recreation & Forestry
Director of Parks & Recreation 1.00 1.00 1.00
Deputy Director of Parks & Recreation 1.00 ‐ ‐
Assistant Director of Parks & Recreations ‐ 1.00 1.00
Recreation Facilities Division Director 1.00 ‐ ‐
Program Manager ‐ 7.00 6.00
General Rec Services Division Director 1.00 ‐ ‐
Senior Management Analyst ‐ 1.00 1.00
Park Resources Division Director 1.00 ‐ ‐
Parks Manager ‐ 1.00 1.00
Parks and Landscape Planner 1.00 1.00 1.00
Recreation Program Supervisor 5.00 ‐ ‐
Recreation Specialist ‐ ‐ 1.00
Parks Resource Supervisor 3.00 3.00 3.00
Planner 1.00 ‐ ‐
Community Relations Manager ‐ 1.00 1.00
Recreation Program Specialist 2.00 1.00 1.00
Mechanic 2.00 2.00 2.00
Administrative Assistant 1.00 1.00 1.00
Fiscal Affairs Technician 1.00 ‐ ‐
Management Assistant ‐ 1.00 1.00
Golf Superintendent ‐ ‐ 1.00
Parks Maintenance Crew Leader 4.00 5.00 4.00
Parks Maintenance‐Senior, Worker, Trainee 20.00 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 ‐ Hockey Director ‐ 1.00 1.00
PT‐Benefits ‐ Ice Arena Manager ‐ 1.00 1.00
PT‐Benefits ‐ Friday Night Rec Leader/Special Olympics ‐ 1.00 1.00
PT‐Benefits ‐ Athletic Field Maintenance Worker ‐ 1.00 1.00
Total Full Time 47.00 48.00 49.00
Total Part‐time ‐ 4.00 4.00
Total Full Time 415.00 426.00 429.00
Total Part‐time and Elected Positions 33.00 39.00 38.00
Full Time Equivalents (FTEs)
A summary of FTE variances can be found in the individual Department’s summaries within this document.
55
BILL NO. 2017-41
SPONSORED BY COUNCILMAN _ ____;M:..=..:..:..:..ih=al=ev..:..:.ic=h..:....._ __
ORDINANCE NO. ___ ____....!/_s-;;;..........:.7_~-....:.V) ____ _
AN ORDINANCE OF THE CITY OF JEFFERSON, MISSOURI, ADOPTING A BUDGET
AND PERSONNEL CLASSIFICATION PLAN FOR THE CITY FOR THE PERIOD OF
NOVEMBER 1, 2017, TO OCTOBER 31, 2018, 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, 2017, to October 31, 2018. A
copy of the budget and personnel classification plan is 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, 2017, to October 31, 2018, 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, 2017.
Passed:~ • /:1,. Ct?l1
·~~·
Mayor CarrieTergin
APPROVED AS TO FORM:
56
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.
57
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.
58
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
59
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 Directors 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
60
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.
61
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.
62
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
63
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.
64
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.
65
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.
66
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 FY17 and
FY18.
Some projections may also include 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 FY18. The balance of revenues is derived from user
charges, fines and forfeitures, investment income, intergovernmental tax revenues, and miscellaneous fees
and charges.
67
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 FY18 budg eted sales tax revenue estimate was based on a conservative one percent increase
applied to the prior year adopted budget. The actual sales tax revenues for FY17 are expected to be
fairly close to the amount budgeted for FY17.
Financial Trend
$8,949,771
$9,327,157
$9,690,677
$9,657,608
$9,655,913
$10,102,174
$10,856,302
$11,002,277
$11,300,000
$11,413,000
$8,500,000
$9,000,000
$9,500,000
$10,000,000
$10,500,000
$11,000,000
$11,500,000
$12,000,000
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Adopted
2018
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
68
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 FY18 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
$6,487,241
$8,499,339
$8,953,048
$7,430,945
$7,289,415
$7,670,316
$7,295,903
$7,258,960
$7,500,000
$7,430,000
$6,000,000
$6,500,000
$7,000,000
$7,500,000
$8,000,000
$8,500,000
$9,000,000
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Adopted
2018
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
69
Revenue Projections
Collection
Year
Natural
Gas Electricity Telephone Cable Total
2009 Actual 1,283,900$ 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 A ctual 957,426$ 3,816,976$ 2,090,166$ 431,335$ 7,295,903$
2016 Actual 785,322$ 4,005,063$ 2,042,470$ 426,105$ 7,258,960$
2017 Adopted 1,000,000$ 4,000,000$ 2,070,000$ 430,000$ 7,500,000$
2018 Adopted 900,000$ 4,050,000$ 2,050,000$ 430,000$ 7,430,000$
Franchise & Utility Tax Collections by Type
70
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
FY17, CY2016 0.5561
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
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 FY18 budget was based on the FY17 projected receipts.
$847,270,415
$856,387,912
$849,601,629
$831,675,390
$800,195,971
Financial Trend
$882,456,576
Property Taxes
Assessed Valuation
$856,776,703
$853,713,602
$848,387,415
Legal Authorization:
$863,071,468
$4,434,777
$4,443,187
$5,174,388 $5,178,613
$5,237,547
$5,190,956
$5,261,508
$5,267,657
$5,274,699
$5,406,399
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
$5,500,000
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Adopted
2018
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
71
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 FY18.
The balance of
revenues is derived
from investment
income, and
miscellaneous fees
and charges related
to maintenance
contracts and cell
tower site rental
income.
72
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 FY18 budgeted sales tax revenue estimate was based on a conservative one percent increase
applied to the prior year adopted budget. The actual sales tax revenues for FY17 are expected to be
fairly close to the amount budgeted for FY17.
Financial Trend
$4,333,216
$4,518,100
$4,667,453
$4,664,400
$4,662,755
$4,874,018
$5,259,477
$5,358,988
$5,073,365
$5,125,000
$4,100,000
$4,300,000
$4,500,000
$4,700,000
$4,900,000
$5,100,000
$5,300,000
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Adopted
2018
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
73
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, according to the City Charter, has "the exclusive control of the expenditures of
all money collected for and deposited to, or appropriated to the credit of the park fund." 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.
$1,551,406
$1,605,035
$1,667,467
$1,701,664
$1,692,395
$1,812,255
$1,853,613
$2,013,971
$1,990,645
$2,178,704
$1,400,000
$1,500,000
$1,600,000
$1,700,000
$1,800,000
$1,900,000
$2,000,000
$2,100,000
$2,200,000
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Adopted
2018
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
74
Revenue Projections
Collection
Year
Ice
Arena
Golf
Course
Memorial
Pool
Ellis‐Porter
Pool
Facility
Rentals
Recreation
Programs
Multipurpose
Bldg Total
2009 Actual 352,532$ 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 Actual 396,749$ 518,275$ 235,475$ 118,391$ 206,716$ 538,365$ ‐$ 2,013,971$
2017 Adopted 429,400$ 499,350$ 216,750$ 95,100$ 166,300$ 505,445$ 78,300$ 1,990,645$
2018 Adopted 448,100$ 506,375$ 225,150$ 116,450$ 167,300$ 542,459$ 172,870$ 2,178,704$
Charges for Services by Type
75
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 FY18. The balance of
revenues is derived from
intergovernmental income from
grants and investment income.
76
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 are 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 (CIT) 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 expenditures to a minimum in order reduce the needed subsidy from the General Fund by as much
as possible.
$162,725
$157,266
$205,910 $220,940
$181,916
$219,695
$465,620
$334,849
$258,459
$225,547
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Adopted
2018
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
77
Revenue Projections
Collection
Year
From
General
Fund
From
CIT "D"
From
CIT "E"
From
CIT "F" Total
2009 Actual 157,266$ 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 Act ual 196,059$ ‐$ 200,773$ 68,788$ 465,620$
2016 Actual 189,382$ ‐$ (16,390)$ 161,857$ 334,849$
2017 Adopted 258,459$ ‐$ ‐$ ‐$ 258,459$
2018 Adopted 225,547$ ‐$ ‐$ ‐$ 225,547$
Transfers In by Type
78
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 man a gement 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 yea r.
Financial Trend
$109,022
$118,834
$105,239
$123,957
$152,171
$131,852
$181,726
$189,042
$150,000
$156,000
$90,000
$100,000
$110,000
$120,000
$130,000
$140,000
$150,000
$160,000
$170,000
$180,000
$190,000
$200,000
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Adopted
2018
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
79
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 FY18.
The balance of
revenues is derived
from fines and
forfeitures, other
operating revenues
mostly from cell
tower site rental
income and
investment income.
80
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
$969,098
$954,945
$958,730
$924,185
$915,802
$933,936
$989,946
$1,001,668
$934,600
$939,600
$900,000
$920,000
$940,000
$960,000
$980,000
$1,000,000
$1,020,000
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Adopted
2018
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
81
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 82
percent of all Transit
Division Fund
estimated revenues
for FY18. The balance
of revenues is derived
from charges for
services and other
operating revenues
such as bus advertising
and gas tax refunds.
82
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
$1,135,662 $1,160,024
$1,638,410
$1,590,017
$1,082,556 $1,094,271
$1,101,130
$1,211,810
$1,066,415
$1,055,428
$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
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Adopted
2018
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
83
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 expenditures to a minimum in order reduce the needed subsidy from the
General Fund by as much as possible.
Financial Trend
$1,374,498
$676,880
$1,331,279
$1,239,186
$715,294
$612,395
$1,059,653
$1,276,237
$1,007,266
$1,023,442
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
$1,100,000
$1,200,000
$1,300,000
$1,400,000
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Adopted
2018
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
84
Revenue Projections
Collection
Year
From
General
Fund
From
CIT "D"
From
CIT "E" Total
2009 Actual 1,355,880$ ‐$ 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 Actual 1,055,200$ ‐$ 4,453$ 1,059,653$
2016 A ctual 1,211,549$ ‐$ 64,688$ 1,276,237$
2017 Adopted 1,007,266$ ‐$ ‐$ 1,007,266$
2018 Adopted 1,023,442$ ‐$ ‐$ 1,023,442$
Transfers In by Type
85
Revenue Projections
Wastewater Division Fund Revenue
The primary support for
Wastewater Services comes
from charges for services. This
major revenue source
comprises approximately 90
percent of all Wastewater
Division Fund estimated
revenues for FY18.
86
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
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
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 revi ew the 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.
$6,134,095
$6,819,270
$8,213,341
$9,058,610
$9,246,137
$9,532,853
$10,123,193
$10,765,257
$11,447,062
$11,663,826
$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
$12,000,000
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Adopted
2018
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
87
SECTION 5: General Fund Overview
88
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.
89
General Fund Overview
General Fund Revenue and Expenditure Summary
Revenues:
Sales and Use Tax $ 11,002,277 $ 11,300,000 $ 11,413,000
Intergovernmental Taxes 2,256,567 2,220,000 2,259,000
Other Taxes 119,147 116,000 115,000
Franchise & Utility Taxes 7,258,960 7,500,000 7,430,000
Property Taxes 5,267,657 5,274,699 5,406,399
Intergovernmental 1,175,228 829,974 772,323
Charges for Services 2,727,266 2,715,994 2,764,832
Fees, Licenses & Permits 818,419 708,400 800,700
Fines & Forfeitures 939,843 1,009,100 894,100
Contributions/Donations 315,830 302,250 312,862
Other Operating Revenues 226,094 83,000 83,000
Interest Income 161,300 110,000 121,062
Other Non‐Operating Revenue 310,059 25,000 45,000
Transfers In 71,796 23,800 24,024
Total Revenue $ 32,650,443 $ 32,218,217 $ 32,441,302
Expenditures:
Personnel Services $ 22,200,279 $ 23,747,107 $ 24,633,016
Materials & Supplies 1,084,766 1,278,940 1,241,110
Contractual Services 1,842,310 2,005,283 1,944,049
Utilities 979,968 1,069,360 1,080,240
Repairs & Maintenance 1,550,645 1,542,538 1,587,386
Other Operating Ex pe nses 286,304 136,500 137,500
Capital Purchases 930,248 850,014 346,262
Capital Projects 633,649 300,000 200,000
Transfers Out 1,476,337 1,288,475 1,271,739
Debt Service ‐ ‐ ‐
Total Expenditures $ 30,984,506 $ 32,218,217 $ 32,441,302
Excess of Revenues Over (Under) Expenditures $ 1,665,937 $‐ $‐
FISCAL YEAR BEGINNING NOVEMBER 1
FY16
Actual
FY17
Adopted
Budget
FY18
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.
90
General Fund Overview
General Fund Revenues By Source
Revenues:
Sales and Use Tax $ 11,002,277 $ 11,300,000 $ 11,413,000 $113,000
Intergovernmental Taxes 2,256,567 2,220,000 2,259,000 39,000
Other Taxes 119,147 116,000 115,000 (1,000)
Franchise & Utility Taxes 7,258,960 7,500,000 7,430,000 (70,000)
Property Taxes 5,267,657 5,274,699 5,406,399 131,700
Intergovernmental 1,175,228 829,974 772,323 (57,651)
Charges for Services 2,727,266 2,715,994 2,764,832 48,838
Fees, Licenses & Permits 818,419 708,400 800,700 92,300
Fines & Forfeitures 939,843 1,009,100 894,100 (115,000)
Contributions/Donations 315,830 302,250 312,862 10,612
Other Operating Revenues 226,094 83,000 83,000 ‐
Interest Income 161,300 110,000 121,062 11,062
Other Non‐Operating Revenue 310,059 25,000 45,000 20,000
Transfers In 71,796 23,800 24,024 224
Carry Over Surplus ‐ ‐ ‐ ‐
Total Revenue $ 32,650,443 $ 32,218,217 $ 32,441,302 $223,085
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Net
Change*
FISCAL YEAR BEGINNING NOVEMBER 1
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
91
General Fund Overview
Summary of Significant Assumptions and Changes for FY18
Sales tax revenue was based on a one year average increase applied to the FY17 adopted budget.
Franchise & Utility Taxes are composed of receipts from four sources: Natural Gas, Electricity,
Telephone, and Cable. The approved FY18 budget includes a utility tax rate of 6%. The City’s gross
receipts tax is capped at 7%. The FY18 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 FY18 budgeted figure for Charges for Services did increase from FY17. 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 FY18 budgeted figure for Contributions/Donations increased from FY17 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 and has an annual 3%
increase built into the contract.
Interest Income growth is due to a historical review of the revenue the City has earned. The City feels
the FY18 budgeted amount accurately reflects the amount the City will earn during the year.
General Fund Expenditures by Department
Department Amount Percent
Mayor and City Council $75,795 $78,770 $119,660 $40,890 51.91%
Office of City Clerk 135,748 118,004 136,098 18,094 15.33%
Office of City Administrator 273,507 288,101 291,907 3,806 1.32%
Office of City Counselor 368,054 345,170 318,956 (26,214) ‐7.59%
Municipal Court 261,741 263,925 269,931 6,006 2.28%
Human Resources Department 277,192 310,868 308,733 (2,135) ‐0.69%
Finance Department 903,686 948,448 937,947 (10,501) ‐1.11%
Non‐Departmental 911,400 1,352,042 940,717 (411,325) ‐30.42%
Information Technology Services 830,875 1,002,717 1,043,147 40,430 4.03%
Police Department 10,003,353 10,137,393 10,744,354 606,961 5.99%
Fire Department 6,768,566 7,133,473 7,510,421 376,948 5.28%
Dept of Planning and Protective Svcs 2,363,472 2,529,702 2,549,164 19,462 0.77%
Department of Public Works 5,434,827 6,121,129 5,798,528 (322,601) ‐5.27%
Transfers and Subsidies 1,476,337 1,288,475 1,271,739 (16,736) ‐1.30%
Ca pital/Vehicle/Equipment 318,110 ‐ ‐ ‐ 0.00%
Capital Projects 581,843 300,000 200,000 (100,000) ‐33.33%
TOTAL $30,984,506 $32,218,217 $32,441,302 $223,085
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
Net Change*
92
General Fund Overview
A review of the General Fund expenditures by Department shows there are four Departments that have a
change in excess of $200,000 in the FY18 budget when compared to the FY17 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
underwent a compensation and classification study in FY17 that had not been finalized during the budget
process, the FY17 budget included a General Fund placeholder allocation in the amount of $411,374 to
address the findings of the study. This same placeholder allocation was not included in the FY18 budget.
Money budgeted to the Police Department is used to support police service operations for the City of
Jefferson. The FY18 budget for the Police Department includes an additional part‐time Property Room
Technician; training and education funds; and funds for six vehicle replacements.
Money budgeted to the Fire Department is used to support fire operations for the City of Jefferson. The FY18
budget for the Fire Department includes a training and education funds; funds for an inflatable rescue boat;
and funds to replace a Fire Administration copy machine.
The FY18 budget for the Department of Planning and Protective Services includes one additional Planner I
position and converts two part‐time positions to a single full‐time Plan Reviewer/Planner position.
The FY18 budget for the Department of Public Works includes replacement of two inspection trucks and a
heavy duty pickup.
There was no money budgeted to Capital/Vehicle/Equipment in FY18, as any budgeted funds for these items
are included in the individual departments.
The FY18 budget for Capital Projects of $200,000 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.
93
General Fund Overview
94
General Fund Overview
General Fund Expenditures by Type
Type Amount Percent
Personnel Services $ 22,200,279 $ 23,747,107 $ 24,633,016 $ 885,909 3.73%
Materials & Supplies 1,084,766 1,278,940 1,241,110 (37,830) ‐2.96%
Contractual Services 1,842,310 2,005,283 1,944,049 (61,234) ‐3.05%
Utilities 979,968 1,069,360 1,080,240 10,880 1.02%
Repairs & Maintenance 1,550,645 1,542,538 1,587,386 44,848 2.91%
Other Operating Expenses 286,304 136,500 137,500 1,000 0.73%
Capital Purchases 930,248 850,014 346,262 (503,752) ‐59.26%
Capital Projects 633,649 300,000 200,000 (100,000) 0.00%
Transfers Out 1,476,337 1,288,475 1,271,739 (16,736) ‐1.30%
De bt Service ‐ ‐ ‐ ‐ 0.00%
TOTAL $ 30,984,506 $ 32,218,217 $ 32,441,302 $ 223,085
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
Net Change*
A review of the General Fund expenditure by type shows the largest changes occurred in the Personnel
Services, the Capital Purchase, and the Capital Projects categories.
The increase in Personnel Services is due to the fact that the FY18 budget includes a 2% across the board
salary/wage adjustment for all full‐time employees and all part‐time with benefit employees. Additionally
there is a seven percent increase built into the FY18 budget for the expected cost of the health insurance
increase.
The decrease in Capital Purchases for FY18 is primarily due to the reduction in this category for the Streets
Division. In FY17 the Street Division budgeted a truck, a street sweeper, a mini excavator, and three 2‐ton
snow plow only trucks for a total of $516,000. In the FY18 budget the only item included was a 1‐ton heavy
duty pickup for a total of $65,000.
The decrease in Capital Projects category is due to the fact that the budget for Ongoing Infrastructure/Facility
Needs was reduced from $300,000 in FY17 to $200,000 in FY18. 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.
95
General Fund Overview
Full Time Equivalents (FTEs) By Department
Department
Budget
FY16
Budget
FY17
Budget
FY18 Net Change*
Mayor and City Council^‐ ‐ ‐ ‐
Office of City Clerk 1.33 1.33 1.00 (0.33)
Office of City Administrator 2.00 2.00 2.00 ‐
Office of City Counselor 3.34 3.34 3.00 (0.34)
Municipal Court 2.33 2.33 3.00 0.67
Human Resources Department 3.00 3.00 3.00 ‐
Finance Department 12.00 11.75 11.75 ‐
Information Technology Services 9.25 9.50 9.50 ‐
Police Department 125.75 127.75 127.75 ‐
Fire Department 74.00 76.00 76.00 ‐
Dept of Planning and Protective Svcs 20.00 21.00 23.00 2.00
Department of Public Works 44.50 47.50 47.50 ‐
Total Full Time 297.50 305.50 307.50 2.00
^The Mayor and City Council are part‐time positions.
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
96
General Fund Overview
The Full Time Equivalents (FTEs) By Department schedule does not address any Part‐Time staff information.
Part‐time 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 FY22 based on projected revenues, adopted FY18
budget levels, and a number of assumptions for future growth rates. This table is a condensed version of the
model presented during the FY18 budget process.
Est. Beginning Fund Balance $ 9,395,754 $ 11,061,691 $ 11,061,691 $ 11,061,691 $ 10,013,271 $ 9,061,818 $ 7,834,256
Revenues 32,650,443 32,218,217 32,441,302 33,156,904 33,888,965 34,637,863 35,403,985
Less: Expenditures 30,984,506 32,218,217 32,441,302 34,205,324 34,840,418 35,865,425 36,670,277
Ending Fund Balance $ 11,061,691 $ 11,061,691 $ 11,061,691 $ 10,013,271 $ 9,061,818 $ 7,834,256 $ 6,567,964
Less: Reserve for Inventory $ 173,945 $ 173,945 $173,945 $173,945 $ 173,945 $ 173,945 $173,945
Less: Reserve for Prepaids 203,989 203,989 203,989 203,989 203,989 203,989 203,989
Less: Encumbrances 1,540,785 40,785 50,000 50,000 50,000 50,000 50,000
298,002 298,002 298,002 298,002 298,002 298,002 298,002
$8,844,970 $10,344,970 $10,335,755 $9,287,335 $8,335,882 $7,108,320 $5,842,028
28.77% 32.11% 31.86% 27.15% 23.93% 19.82% 15.93%
2020
Projected
2021
Projected
2022
Projected
Unrestricted Fund Balance as a
Percentage of Originally Adopted
Expenditures
2016
Actual
2017
Adopted
2018
Adopted
2019
Projected
Unrestricted Fund Balance
Less: Reserve for
Restricted Funds
The City built the projection with the following assumptions:
2.30% 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 FY19 through FY22 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
97
General Fund Overview
budgeted revenues and expenditures to ensure the fund balance remains within the stated policy in future
years.
98
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
99
Mayor and City Council
Overview
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. The Mayor and City Council are supported by the Office of City
Clerk.
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
100
Mayor and City Council
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $70,037 $69,795 $108,683 $38,888 55.72%
Materials & Supplies 172 900 2,900 2,000 222.22%
Contractual Services 5,520 8,000 8,000 ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 66 75 77 2 2.67%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 75,795 $ 78,770 $ 119,660 $ 40,890
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Net Change*FY17
Adopted
Budget
FY18
Adopted
Budget
FY16
Actual
A review of the budget summary
reveals an increase in the FY18
budgeted expenses for the Mayor
and City Council. This increase is
due primarily to an increase in the
Personnel Services category, as a
result of the fact that the
Prosecuting Attorney Elected
Official position was moved from
the Municipal Court budget to the
Mayor and City Council budget in
FY18.
101
Mayor and City Council
Full Time Equivalents (FTEs)
Job Title
FY16
Actual
FY17
Adopted
FY18
Adopted Net Change*
Mayor and Council
Elected ‐ Mayor 1.00 1.00 1.00 ‐
Elected ‐ City Councilman 10.00 10.00 10.00 ‐
Elected ‐ Prosecuting Attorney ‐ ‐ 1.00 1.00
Total ‐ Elected Positions 11.00 11.00 12.00 1.00
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Staffing levels for the Mayor and City Council show an increase from FY17 to FY18. This is due to the fact that
the Prosecuting Attorney Elected Official position was moved from the Municipal Court budget to the Mayor
and City Council budget in FY18. There is no expectation of future changes in staffing.
102
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 2016 2017 2018
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
103
Office of City Clerk
Performance Measures (continued) 2016 2017 2018
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.0.52% 0.37% 0.42%
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
2. Total department adopted budget. $161,282 $118,004 $136,098
3. Number of paper records digitized, archived, and made accessible to staff and
public. 28,886 53,627 40,000
4. Number of tax bills generated, tracked, and released.133 159 100
5. Number of updates made to City Code.
15 updates
of 28
amendments
13 updates of
60
amendments
10 updates
of 25
amendments
6. Number of Sunshine requests responded to, tracked and archived.463 436 400
7. Number of meeting notices posted, distributed, and archived.551 928 400
8. Number of Council/Budget Committee meetings attended and recorded for
official minutes. 61 74 53
9. Number of web pages updated and maintained. 50 54 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.
104
Office of City Clerk
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $93,984 $85,034 $103,093 $18,059 21.24%
Materials & Supplies 355 1,000 1,000 ‐ 0.00%
Contractual Services 41,145 31,675 31,675 ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 264 295 330 35 11.86%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 135,748 $ 118,004 $136,098 $ 18,094
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
FY17
Adopted
Budget
FY18
Adopted
Budget
Net Change*
FY16
Actual
A review of the budget summary
reveals the Office of City Clerk‘s
budget expenditures
experienced an increase from
FY17 to FY18. The increase is
due primarily to an increase in
the Personnel Services category.
Additional funds were put into
the Personnel Services in
preparation for the retirement
of the current City Clerk. We
expect that there will be a
significant payout of accrued
benefits, as well as additional
funds needed due to a training
overlap once a new City Clerk is
hired.
105
Office of City Clerk
Full Time Equivalents (FTEs)
Job Title
FY16
Actual
FY17
Adopted
FY18
Adopted Net Change*
Office of City Clerk
City Clerk 1.00 1.00 1.00 ‐
Administrative Technician 0.33 0.33 ‐ (0.33)
Total Full Time 1.33 1.33 1.00 (0.33)
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures..
The staffing levels for the Office of City Clerk show a decrease from FY17 to FY18. This decrease is a result of
the fact that the Administrative Technician position that had previously been split between the Office of City
Clerk, the Office of the City Counselor and Municipal Court has now been moved entirely to Municipal Court.
There is no expectation of future changes.
106
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 2016 2017 2018
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 outcome performance expectations achieved by City Departments.95% 95%/75% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.0.98% 0.90% 0.90%
2. Percent of full time employees to overall adopted budget.0.00061% 0.0007 % 0.0007%
107
Office of City Administrator
Performance Measures (continued) 2016 2017 2018
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized in the City.415 426 428
2. Total department adopted budget. $302,182 $288,101 $291,907
3. Number of City departments. 17 17 17
4. Number of identified outcome performance expectations.97 100 100
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 FY17, the City Administrator assisted with several Mayor and Council initiatives, including, but not limited
to: implementation of revisions to the City’s Classification and Pay Plan; continuation of current employee
health plan design; participated in the recruitment and hiring of several key personnel; provided policy and
technical review of various development proposals, including a “tax increment financing” project; provided a
recommended budget to the Mayor (with an emphasis on employee compensation; increased employee
training and development); assisted in reviewing, developing, and/or monitoring various State and Federal
legislative proposals; reviewed and approved several personnel reclassifications and staff reporting or
departmental reorganizations; and provided City Charter required general supervision of City departmental
operations, activities, and initiatives.
The City Administrator, with 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 FY17.
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 FY18 the 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, and
continuing to develop strategies to address long‐term health insurance benefits for employees.
108
Office of City Administrator
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $267,915 $279,231 $284,397 $5,166 1.85%
Materials & Supplies 2,384 3,050 2,950 (100) ‐3.28%
Contractual Services 3,142 5,600 4,300 (1,300) ‐23.21%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 66 220 260 40 18.18%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 273,507 $ 288,101 $291,907 $3,806
Net Change*
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
A review of the budget
summary reveals the Office
of City Administrator’s
budgeted expenditures
experienced an overall
increase from FY17 to FY18.
The most significant
increase occurred in the
Personnel Services category,
due to the fact that a 2%
across the board increase is
included in the FY18 budget
for all full‐time employees.
109
Office of City Administrator
Full Time Equivalents (FTEs)
Job Title
FY16
Actual
FY17
Adopted
FY18
Adopted Net Change*
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 ‐
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Staffing levels for the Office of City Administrator have remained constant with no expectation of a change in
the future.
110
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, and a
Paralegal.
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
111
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 2016 2017 2018
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%
112
Office of City Counselor
Performance Measures (continued) 2016 2017 2018
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.1.11% 1.07% 0.98%
2. Percent of contracts prepared/reviewed within 7 business days from date of
receipt. 100% 92%** 90%
3. Percent of sunshine law requests, first contact for litigation claims responded to
within 3 business days. 100% 100% 100%
4. Number of default judgements against the City (caused by failure to respond). 0 0 0
5. Ordinances overturned by Circuit Court (in which Counselor prepared or argued
for validity). 0 0 0
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 3.34 3.34 3
2. Total department adopted budget. $341,536 $345,170 $318,956
3. Number of contracts reviewed/prepared. 286 261* 320
4. Number of contracts prepared/reviewed within 7 business days of request. 286 210** 310
5. Number of Ordinances/Resolutions drafted. 174 190 100
6. Number of Workmen’s Compensation & litigation matters administered. 74 82 70
7. Number of lawsuits challenging City Ordinances or practices. 0 0 0
8. Number of hours staffing Council and Citizen Committees. 235 201 250
9. Number of sunshine requests to which Law responded. 463 541 340
*Not all contracts were accounted for in this number.
**31 contracts were completed in an unknown amount of time and were not included in this number.
Significant Changes/Initiatives
During FY17, the Office of City Counselor continued significant work in the area of community and economic
development. The office has worked extensively on a Tax Increment Financing (TIF) project at the Old St.
Mary’s Hospital site, a LCRA tax abatement project at the former Truman Hotel site, and continues to work
with the Housing Authority on neighborhood revitalization efforts, also through the LCRA program.
The Office of City Counselor continues to make assisting the Planning and Protective Services Division in
pursuing code violators a high priority. In fact the Missouri Court of Appeals, Western District upheld a 2016
judgment against an individual property owner to recover public funds used to abate private nuisances in City
of Jefferson v. Buescher.
The Office of City Counselor assisted the City Council with the procedures for filling a vacancy in a council seat,
as well as, a general election for City Council. A considerable amount of time was spent reviewing and
assisting with the issuance of approximately $5 million Master Lease Purchase Agreement to purchase seven
new fire trucks.
For FY18, the Office of City Counselor anticipates substantial work on economic development projects,
including continuation of the East Capitol Redevelopment Area project and work relating to the development
of the Missouri State Penitentiary.
113
Office of City Counselor
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $315,013 $316,470 $285,956 $(30,514) ‐9.64%
Materials & Supplies 3,431 2,850 2,850 ‐ 0.00%
Contractual Services 49,054 25,225 29,575 4,350 17.24%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 556 625 575 (50) ‐8.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 368,054 $ 345,170 $318,956 $ (26,214)
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
Net Change*
A review of the budget summary
reveals a decrease in the FY18
budget for the Office of City
Counselor. This decrease is
primarily due to a decrease in the
Personnel Services category, due
to the fact that the
Administrative Technician
position that had previously been
split between the Office of City
Clerk, the Office of the City
Counselor and Municipal Court
has now been moved entirely to
Municipal Court.
114
Office of City Counselor
Full Time Equivalents (FTEs)
Job Title
FY16
Actual
FY17
Adopted
FY18
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 Technician 0.34 0.34 ‐ (0.34)
Total Full Time 3.34 3.34 3.00 (0.34)
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Staffing levels for the Office of City Counselor show a reduction for FY17 to FY18 due to the fact that the
Administrative Technician position that had previously been split between the Office of City Clerk, the Office
of the City Counselor and Municipal Court has now been moved entirely to Municipal Court. There is no
expectation of future changes.
115
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 2016 2017 2018
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.0.82% 0.82% 0.83%
2. Percent of cases filed during budget year which are completed within 6 months of
the date the summons is issued. 77% 80% 80%
3. Number of cases per FTE (excluding parking). 4,510 4,289 3,300
4. Percent of persons convicted during budget year who are placed on probation.3%2% 3%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 2.33 2.33 3
2. Total department adopted budget. $253,070 $263,925 $269,931
3. Number of cases processed during the year. 10,370 9,994 9,900
4. Number of convictions during the year. 6,865 7,033 7,000
5. Number of cases dismissed (excluding No Insurance tickets).847 937 1,050
6. Number of probations issued. 228 219 150
116
Municipal Court
Performance Measures (continued) 2016 2017 2018
Workload / Service Level Indicators (continued) Actual Actual Projected
7. Number of parking tickets paid through court. 17,824 14,505 18,000
8. Number of tickets amended from original charge.903 896 900
9. Number of DWI tickets issued. 79 37 30
10. Number of DWI ticket convictions. 72 73 35
11. Number of warrants issued. 3,065 3,369 3,075
12. Total amount of fines issued (after conviction or plea).$1,025,837 $870,702 $1,060,000
13. Total amount of fines collected. $982,770 $883,255 $900,000
14. Number of cases dismissed by Court for lack of prosecution.9 15 25
15. Number of cases appealed to circuit court. 0 1 2
16. Number of parking fines issued (not voided tickets).$233,911 $222,789 $270,000
17. Total amount of parking fines collected. $188,421 $138,664 $200,000
18. Number of parking summons issued (not actual ticket).2,098 0 3,500
Significant Changes/Initiatives
In January 2017, the Municipal Court Administrator was promoted to Municipal Court Administrator and the
Administrative Technician was promoted to Deputy Court Clerk. The Administrative Technician position,
which was previously split between the Office of City Clerk, the Office of City Counselor and Municipal Court,
was moved entirely to Municipal Court.
The City Council authorized funding to engage professional services to explore the feasibility of moving
Municipal Court operations from City Hall to the Annex Building, utilizing space formerly used by the Park and
Recreation Department. Such investigations are ongoing.
For FY17, the effort to provide quality service to the internal and external customers of the Municipal Court
and the process of going paperless continued. The State Supreme Court ordered Municipal Court dockets to
be available online, which the City of Jefferson accomplished as of June 2017.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $236,944 $230,815 $233,301 $2,486 1.08%
Materials & Supplies 6,330 8,890 8,890 ‐ 0.00%
Contractual Services 17,808 23,490 26,640 3,150 13.41%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 659 730 1,100 370 50.68%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 261,741 $ 263,925 $ 269,931 $6,006
Net Change*
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
*Net
Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
117
Municipal Court
A review of the budget
summary reveals the
expenditures to operate
Municipal Court have increased
slightly for FY18. The most
significant change occurred in
the Contractual Services
category due to the addition of
funds to allow for online record
searches.
Full Time Equivalents (FTEs)
Job Title
FY16
Actual
FY17
Adopted
FY18
Adopted Net Change*
Municipal Court
Municipal Court Coordinator 1.00 ‐ ‐ ‐
Municipal Court Administrator ‐ 1.00 1.00 ‐
Deputy Court Clerk 1.00 1.00 1.00 ‐
Administrative Technician 0.33 0.33 1.00 0.67
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 3.00 0.67
Total Part‐time & Elected 5.00 5.00 4.00 (1.00)
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
The staffing levels for Municipal
Court show a slight increase in
full‐time positions in FY18 due to
the fact that the Administrative
Technician position, which was
previously split between the
Office of City Clerk, the Office of
City Counselor and Municipal
Court, was moved entirely to
Municipal Court. There is also a
decrease in part‐time/elected
positions due to the fact that the
Prosecuting Attorney Elected
Official position was moved from
the Municipal Court budget to the
Mayor and City Council budget in
FY18.
118
Human Resources Department
Overview
The Human Resources Department is administered by the Director of Human Resouces who 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 2016 2017 2018
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. 90% 80%/100% 90%
2. Percent of City employees rating Human Resources as “good” or above in
assisting their needs. 90% 80%/81% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.0.76% 0.96% 0.95%
2. Number of recruitments per authorized positions.8.8 3 15
3. Percent of turnover in full‐time employees. 11.5% 7.5% 8%
4. Percent of employees using the EAP. 6.7% 7.5% 8%
5. Percent of employees participating in the City’s Wellness Incentive Program at
the beginning of the year. 65% 66% 65%
119
Human Resources Department
Performance Measures (continued) 2016 2017 2018
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 3 3 3
2. Total department adopted budget. $232,580 $310,868 $308,733
3. Number of recruitments. 132 180 150
4. Number of applications processed. 2,312 2,0501 1,500
5. Number of new hires processed. 46 27 40
6. Number of introductory periods completed. 41 34 45
7. Number of wellness outreach efforts. 66 195 90
8. Number full‐time authorized positions city‐wide.415 426 426
9. Number part‐time authorized positions city‐wide.431 439 439
10. Number of full‐time employees leaving employment.36 32 30
11. Number of unsatisfactory or needs improvement overall performance
evaluations. 5 5 2
Significant Changes/Initiatives
In FY17, the Human Resources Department hired college students from our community to participate in our
city‐wide internship program. Besides gaining experience working in the department within their field of
study, the interns participated in the JC101 program run by the Jefferson City Chamber of
Commerce, and visited all City departments and divisions to gain a better understanding of how all City
employees work together to make the City of Jefferson a great place to live, work and play. This program is
designed to inspire young leaders of Jefferson City into a career in municipal government or a future of
volunteering and serving the community through the city government.
In FY18, the Human Resources Department will implement an electronic training management system that will
allow the City to offer on‐line training programs in areas directly related to each employee's position while
ensuring our employees are given the education and training they need in all areas including employment law,
workplace safety, environmental compliance, supervisory and management, and general job related. This
program will also track attendance and acknowledgement of internal policies and procedures.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $ 254,666 $ 292,620 $ 282,395 $ (10,225) ‐3.49%
Materials & Supplies 5,351 3,900 3,800 (100) ‐2.56%
Contractual Services 17,109 14,128 22,278 8,150 57.69%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 66 220 260 40 18.18%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 277,192 $ 310,868 $ 308,733 $ (2,135)
Net Change*
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
120
Human Resources Department
Full Time Equivalents (FTEs)
Job Title
FY16
Actual
FY17
Adopted
FY18
Adopted Net Change*
Human Resources
Director of Human Resources 1.00 1.00 1.00 ‐
Human Resources Specialist 1.00 2.00 2.00 ‐
Administrative Assistant 1.00 ‐ ‐ ‐
PT w/Benefits Human Resources Assistant 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 FY18 and the FY17 Adopted Budget figures.
A review of the budget
summary reveals the Human
Resources department’s
budgeted expenditures
decreased from FY17 to
FY18. The most significant
decrease occurred in the
Personnel Services category
due to the elimination of the
internship program in the
FY18 budget.
Stafing levels for Human
Resources have remained
constant with no
expectation of a change in
the future.
121
Finance Department
Overview
The Finance Department is administered by the Director of Finance and Information Technology Services who
reports directly to the City Administrator.
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
122
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 2016 2017 2018
Outcome Measures Actual Goal/Actual Goal
1. Percent of department directors rating finance as “good” or above.100% 90%/100%90%
2. Percent of department directors rating purchasing as “good” or above.83.33% 90%/78% 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 PAFR Award (for prior year). Yes Yes/Yes Yes
6. 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.3.20% 2.94% 2.89%
2. Percent of voided accounts payable checks. 1.62% 1.17% 1.00%
3. 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 11.75 11.75
2. Total department adopted budget. $982,585 $948,448 $937,945
3. Accounts Payable – Number of payments issued.8,041 7,892 8,000
4. Accounts Payable – Number of payments voided.130 92 100
5. Accounts Payable – Number of 1099’s issued (Misc., S, and R)121 142 130
6. Accounts Receivable – Number of invoices issued.8,999 7,261 9,000
7. Business Licensing – Number of business licenses issued.2,899 3,013 3,000
8. Cash Receipts – Number of receipts entered. 197,047 198,450 200,000
9. General Ledger – Number of journal entries to correct issues.72 48 70
10. Payroll – Number of payroll checks/direct deposits.14,144 14,747 14,500
11. Purchasing – Number of bids/quotes/renewals. 224 240 185
12. Purchasing – Number of purchase orders issued.586 526 600
13. Utility Billing – Number of bills issued. 239,055 240,217 240,000
123
Finance Department
Significant Changes/Initiatives
The Finance Department received the Government Finance Officers Association Distinguished Budget
Presentation for the 3rd straight year. This award was for the fiscal year beginning November 1, 2016.
The Finance Department received the Government Finance Officers Association Certificate of Achievement for
Excellence in Financial Report (CAFR) for the 21st straight year. This award was for the fiscal year ended
October 31, 2016. 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 3rd straight year. This award was for the fiscal
year ended October 31, 2016. The PAFR is specifically designed to be readily accessible and easily
understandable to the general public and other interested parties without a background in public finance.
For the fiscal year ended October 31, 2016, the City received a clean annual audit report with no audit
findings.
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 $834,948 $872,053 $854,695 $(17,358) ‐1.99%
Materials & Supplies 22,964 30,000 30,000 ‐ 0.00%
Contractual Services 42,290 45,395 52,450 7,055 15.54%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 592 1,000 800 (200) ‐20.00%
Capital Purchases 2,892 ‐ ‐ ‐ 0.00%
Total $ 903,686 $ 948,448 $ 937,945 $ (10,503)
Net Change*FY17
Adopted
Budget
FY18
Adopted
Budget
FY16
Actual
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
A review of the budget summary reveals a decrease for the Personnel Services category from FY17 to
FY18. This decrease is due to the fact that two part‐time Building Service Workers were moved to the
Police Department.
The Contractual Services category increased in FY18 due to the fact that an OPEB audit is required for
FY18. This audit is only required every other year, so it was not included in the FY17 budget.
124
Finance Department
Full Time Equivalents (FTEs)
Job Title
FY16
Actual
FY17
Adopted
FY18
Adopted Net Change*
Finance Department
Director of Finance & Information
Technology Services 0.75 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 1.00 1.00 ‐
Senior Accounting Technician Supervisor ‐ 1.00 1.00 ‐
Accounting Technician 2.00 1.00 1.00 ‐
Seni or Accounting Technician ‐ 1.00 1.00 ‐
Customer Service Representative 2.00 2.00 2.00 ‐
Purchasing Assistant 1.00 ‐ ‐ ‐
Purchasing Technician ‐ 1.00 1.00 ‐
Help Desk Technician 0.25 ‐ ‐ ‐
Total Full Time 12.00 11.75 11.75 ‐
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
A review of the staffing levels
for the Finance Department
shows no changes from FY17
to FY18. There is no
expectation of future
changes.
125
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 $17,414 $422,595 $25,000 $(397,595) ‐94.08%
Materials & Supplies 8,113 12,000 14,000 2,000 16.67%
Contractual Services 717,321 728,697 711,967 (16,730) ‐2.30%
Utilities 44,244 55,650 55,650 ‐ 0.00%
Repairs & Maintenance 57,548 87,100 87,100 ‐ 0.00%
Other Operating Expenses 66,761 46,000 47,000 1,000 2.17%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Debt Service ‐ ‐ ‐ ‐ 0.00%
Total $ 911,401 $ 1,352,042 $ 940,717 $ (411,325)
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
Net Change*
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
A review of the budget summary reveals a significant decrease in the Personnel Services category. This
decrease is due to the fact that the FY17 budget included the expected cost of the City‐wide Compensation
and Classification Study.
126
Non‐Departmental
127
Information Technology Services
Overview
The Information Technology Services Department is administered by the Director of Finance and Information
Technology Services who reports directly to the City Administrator.
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 2016 2017 2018
Outcome Measures Actual Goal/Actual Goal
1. Percent of helpdesk requests where the survey respondents rated service
received as “good” or above. 98.9% 98%/97.5% 99%
2. Percent of time enterprise applications were available.99.3% 99%/99.25%99%
3. Percent of time the data and voice network was available.99.2% 99%/99.25%99%
128
Information Technology Services
Performance Measures (continued) 2016 2017 2018
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.3.30% 3.11% 3.22%
2. Percent of helpdesk tickets resolved within the service level target.79.5% 73.4%90%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 9.25 9.50 9.50
2. Total department adopted budget. $1,013,526 $1,002,717 $1,043,147
3. Number of helpdesk requests taken. 1,653 1,426 2,200
4. Number of servers supported. 48 50 50
5. Number of peripherals (printers/scanners) supported.120 120 120
6. Number of PC’s supported. 285 290 295
7. Number of telephone lines supported. 360 360 365
8. Number of addresses/MSAG assigned. 180 180 180
9. Number of enterprise applications supported (i.e. New World, Tyler etc.).29 31 29
10. Number of email accounts. 580 438 570
11. Total storage utilized. 31TB 31TB 31TB
12. Number of web maps/apps supported. 51 51 51
Significant Changes/Initiatives
ITS is partnering with CDWG and Tegile to upgrade our Primary and Disaster Recovery Storage Area Network
(SAN). This much needed upgrade will allow for faster data access speeds and future room to grow for new
projects.
ITS is formulating a plan to migrate the current Exchange 2010 environment to Exchange 2016. We will also
be upgrading the Office 2010 desktop clients to Office 2016. This should take place in the next year.
ITS has implemented Panasonic Video Insight to replace the management of the City’s security cameras. The
savings associated with the move will allow the City to place the existing cameras on a support/maintenance
contract. This move will also lower the time it takes to receive service on the cameras, since the vendor is
local.
ITS worked with Department of Parks & Recreation and Lincoln University to provide network and WiFi
connectivity to the Linc, the new wellness center.
ITS replaced the core networking switches. These switches provide the City of Jefferson with a more reliable
and faster connectivity than the previous ones.
ITS has implemented a new network management software named Untangle. Untangle scans all traffic
coming into our network. This includes a SPAM manager that captures unwanted emails. Untangle also
tackles malware, hacking attempts, phishing schemes and other exploits before they reach our users. The
SPAM manger from Untangle is less expensive than the previous solution. This will allow us to go to .gov
addresses without purchasing additional licenses.
129
Information Technology Services
ITS worked with Municipal Court to update the on‐line payments website.
ITS worked with the Police Department to upgrade the New World software, as well as, implement the Police
State Statue changes in the E‐Ticketing and New World software.
ITS worked with the Fire Department to implement the Policy Center Software.
ITS worked with Planning & Protective Services, Division of Environmental Health Services to upgrade and
change reports in the food inspector’s system.
GIS developed an automated process to analyze the number and location of all code enforcement issues.
These numbers are calculated monthly and a as a year‐to‐date figure.
GIS developed a website for city staff to manage the grave lots within the Longview Cemetery. This website is
utilized by staff on their mobile phones to verify the information is accurate. They refer to the site when in the
field to place new grave markers or when a plot is being purchased.
GIS developed a WebGIS System for the Waste Water Treatment Plant to manage their bio solid land
application program. This site affords staff the ability to visualize when and where they are scheduled to apply
bio solids in the designated fields.
GIS is in the process of developing a WebGIS work order management system for staff to record their efforts
on projects and track calls from citizens about issues with their sewer service. This system will give staff the
ability to look at the status of each call from any web enabled device.
GIS developed a website that calculates the potential fees associated with the a stormwater utility fee
program. We developed a new approach that gave the Engineers the ability to edit the GIS data from their
native AutoCAD platform. This increased efficiencies in the development of the impervious surface
calculations.
The stormwater group was in need of mapping watersheds within the City of Jefferson as they relate to the
EPA/DNR regulations. GIS automated the process and developed watersheds for not only the City of Jefferson
but, also for the urbanized area of the City. The urbanized area was requested by Cole County Public Works.
GIS built a WebGIS site that allows the Fire Department to map out locations of knox boxes, utility shut offs
and other site restrictions that could be encountered when fighting a fire at a particular location.
GIS added additional layers and functionality to the pre‐planning site. These additions gave the fire
department the ability to view information collected for special events within the city and stage where they
will place assets to quickly respond to an emergency during the event. This site was used for the 2017
Governor Inauguration, Shelbyfest 2017, 2017 Salute to America and the Solar Eclipse in August.
GIS developed a process to automate the sewer billing rate analysis for Public Water Supply District Number 1
and 2 of Cole County, Missouri.
130
Information Technology Services
GIS worked with the Jefferson City Convention and Visitors Bureau (JCCVB) to ensure that all information
panels that contain maps within the City of Jefferson have a coordinated look and accurate information. GIS
also worked with the JCCVB to develop and map out all major events in the City of Jefferson, including the
Shelbyfest, Salute to America and, the Solar Eclipse, just to name a few. This coordination further assists the
Fire Department in their event planning efforts.
GIS coordinated with the Jefferson City Cemetery Board and Lincoln University’s GPS class to collect grave
locations using a GPS device at the Woodland Cemetery. GIS assisted the class in the development of a
Geodatabase, data dictionary and, field training to collect the data for the City of Jefferson to use in our
Longview Cemetery Management System.
GIS presented to the Capital Region Healthy Schools Healthy Communities Executive Board to wrap up the
Sidewalk Management System developed in November 2016. GIS used the system to highlight a gap within the
City of Jefferson’s sidewalk network to keep children safe while walking to and from school. The Sidewalk
Management topic was presented at the Missouri GIS Conference at Tan‐Tar‐a Resort in February 2017.
GIS met with Central Missouri Community Action to go over the data necessary to ensure lower income areas
of the City of Jefferson are being served adequately. The locations of food deserts were mapped out and that
information was correlated to crime densities, JeffTran Routes and lower income census tracts.
GIS presented the results of our WebGIS site that was created for the Jefferson City Fire Department. We
worked with the Cole County GIS Manager to expand our Jefferson City Fire Department efforts to include
entities within Cole County, in the event that a mutual aid type disaster was to occur.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $ 579,702 $ 721,517 $ 753,447 $ 31,930 4.43%
Materials & Supplies 7,791 3,500 3,500 ‐ 0.00%
Contractual Services 46,344 46,200 44,500 (1,700) ‐3.68%
Utilities 57,394 58,000 58,000 ‐ 0.00%
Repairs & Maintenance 139,644 173,500 175,000 1,500 0.86%
Capital Purchases ‐ ‐ 8,700 8,700 0.00%
Total $ 830,875 $ 1,002,717 $ 1,043,147 $ 40,430
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
Net Change*
131
Information Technology Services
Full Time Equivalents (FTEs)
Job Title
FY16
Actual
FY17
Adopted
FY18
Adopted Net Change*
Information Technology Services
Director of Finance &
Information Technology Services 0.25 0.25 0.25 ‐
ITS Manager 1.00 1.00 1.00 ‐
Systems Analyst/Network Administrator 2.25 3.25 3.25 ‐
Information Technology Support Specialist 2.00 2.00 2.00 ‐
GIS Manager 1.00 1.00 1.00 ‐
GIS Specialist 2.00 1.00 1.00 ‐
Help Desk Technician 0.75 ‐ ‐ ‐
IT Support Technician ‐ I, II ‐ 1.00 1.00 ‐
IT Support Technician I
IT Support Technician II
Total Full Time 9.25 9.50 9.50 ‐
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
A review of the budget
summary reveals the
Department’s budget for the
Personnel Services category
increased from FY17 to FY18.
This increase is due primarily
to adjustments made as a
result of the Compensation
and Classification Study that
was completed in FY17.
Staffing levels for
Information Technology
Services remained constant
from FY17 to FY18 with no
expectation of a change in
the future.
132
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.
133
Police Department
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.
The Support Services Division is comprised of the Joint Communications Center, Records Section, and Animal
Control Section.
The Joint Communications Center serves as the county‐wide emergency 911 communications center and is
located within the Police Department. The Joint Communications Center provides emergency and
administrative communications for the citizens and visitors of the City and Cole County by dispatching all
disciplines of public safety and providing a connection with related government service agencies.
The Records Section has the responsibility for all aspects of records management. Records personnel provide
assistance in the compilation of municipal statistical data for various Federal and State reports. The Records
Section also provides assistance to citizens, attorneys, insurance companies and others who are seeking copies
of police crime reports or other police related public information.
The Animal Control Section operates a full service, open‐admission animal shelter facility. The Animal Control
Section provides humane care, pet reclamation assistance, adoption, safe custodial care of animals found
running at large and an array of veterinarian services. The Animal Control Section also investigates and seeks
prosecution for instances of inhumane treatment of animals, animals running at large and other animal
control violations.
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
134
Police Department
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 2016 2017 2018
Outcome Measures Actual Goal/Actual Goal
1. Percent of survey respondents that rate the community as “safe” on a survey
response. 83% 90%/85% 90%
2. Reduction in the number of Part I Property Crimes.Yes Yes/Yes Yes
3. Reduction in the number of Part I Crimes Against Persons.No Yes/Yes Yes
4. Reduction in the number of traffic crashes. No Yes/Yes Yes
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.1 25.49% 24.97% 26.43%
2. Part I Property Crime rate per 1,000 population. 32.11 29.18* 32.0
3. Part I Crimes Against Persons rate per 1,000 population.16.26 14.11*4.00
4. Part I Crime Clearance rate. 40% 24% 42%
5. Traffic crashes per 1,000 population. 31.90 28.05* 30.25
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized.1 97.75 99.75 99.75
2. Total division adopted budget.1 $7,838,442 $8,045,220 $8,574,900
3. Number of incidents responded to by sworn personnel.65,566 64,522 63,285
4. Number of criminal reports filed.4,477 4,070 4,230
5. Number of traffic accidents investigated. 1,376 1,210 1,310
6. Number of arrests. 4,613 4,833 4,215
7. Number of Part I Property Crimes. 1,385 1,259 1,375
8. Number of Part I Crimes Against Persons. 702 609 675
9. Number of traffic crashes. 1,376 1,210 1,310
1Includes Police, School Resource Officer, and MUSTANG
*Based upon US Census Report of 2014 Population of 43,132 for the City of Jefferson
135
Police Department
Significant Changes/Initiatives
Transitioning from the Uniformed Crime Reporting to Incident Based Reporting
The Federal Bureau of Investigation (FBI) is requiring all law enforcement agencies being crime reporting using
the National Incident Based Reporting System (NIBRS) to replace the currently used, Uniform Crime Reporting
(UCR) traditional summary system. This data collection transition will require New World System updates and
training of staff to meet the federally required changes. The goal of the Jefferson City Police Department is to
implement this change in 2018, thereby being compliant well before the federally mandated goal of 2021.
Property Room Technician
In the FY18 budget, the Police Department received funding for the addition of a Part‐time Evidence Room
Technician, which is a civilian position assigned to the Special Services Division, Investigations Section. The
Evidence Room Technician will be responsible for the maintenance of the Evidence Room, to include proper
documentation of all property for intake, inventory, and eventually destruction or release. Due to the vast
amount of property within the Evidence Room, this position is necessary to allow the Evidence Technician to
continue her work in crime scene processing, coordinating evidence requests from the Cole County
Prosecutor’s Office, and addressing lab analysis requests that come to evidence on a daily basis.
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
86 HITS against the state AFIS system
18 additional HITS against the FBI RISC system
Hit rate against just the state AFIS system is 67%
Your combined Hit rate (state and RISC systems) is 81%
Of those searches and hits, officers have used the scanners to identify multiple violent felons wanted on
various charges from other states. The success of the system has also resulted in the purchase of two
additional units.
136
Police Department
Budget Summary – Expenses by Program
Program Amount Percent
Police ‐ General $7,448,856 $7,478,241 $7,926,938 $448,697 6.00%
School Resource Officer 390,656 389,083 463,245 74,162 19.06%
M.U.S.T.A.N.G.200,098 177,896 184,717 6,821 3.83%
Animal Control 608,172 626,477 659,980 33,503 5.35%
9‐1‐1 Police 1,355,571 1,465,696 1,509,474 43,778 2.99%
Total $ 10,003,353 $ 10,137,393 $ 10,744,354 $ 606,961
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
Net Change*
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
A review of the Expenses by Program reveals that the overall Police Department budget has an increase from
FY17 to FY18. All programs increased, with the largest dollar increase occurring in the General Program.
Budget Summary – Expenses by Category
Category Amount Percent
Expenses:
Personnel Services $8,664,598 $8,803,186 $9,420,546 $617,360 7.01%
Materials & Supplies 290,545 312,960 329,657 16,697 5.34%
Contractual Services 258,979 224,973 247,064 22,091 9.82%
Utilities 123,171 146,350 136,050 (10,300) ‐7.04%
Repairs & Maintenance 386,996 423,160 438,135 14,975 3.54%
Capital Purchases 279,064 226,764 172,902 (53,862) ‐23.75%
Total $ 10,003,353 $ 10,137,393 $ 10,744,354 $ 606,961
Net Change*
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
A review of the Expenses by Category for the entire department reveals all categories increased from FY17 to
FY18, with the exception of the Utilities and Capital Purchases, with the most significant increase occurring in
the Personnel Services category.
137
Police Department
Full Time Equivalents (FTEs)
Job Title
FY16
Actual
FY17
Adopted
FY18
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 71.00 71.00 ‐
Police Officer I
Police Officer II
Police Officer III
Communications Supervisor 3.00 3.00 3.00 ‐
Fi s cal Affairs Tecnician 1.00 ‐ ‐ ‐
Management Analyst ‐ 1.00 1.00 ‐
Administrative Assistant 1.00 1.00 1.00 ‐
Evidence Technician 1.00 1.00 1.00 ‐
Communications Operator 17.00 ‐ ‐ ‐
Communications Operator I, II ‐ 17.00 17.00 ‐
Communications Operator I
Communications Operator II
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/Network Administrator 0.75 0.75 0.75 ‐
Veterinarian 1.00 1.00 1.00 ‐
Animal Control Section Supervisor 1.00 ‐ ‐ ‐
Animal Control Manager ‐ 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 with benefits Property Room Technician ‐ ‐ 1.00 1.00
Part‐time Communications Operator 2.00 2.00 2.00 ‐
Part‐time Police Information Clerk 2.00 2.00 2.00 ‐
Part‐time Building Service Workder ‐ 2.00 2.00 ‐
Total Full Time 125.75 127.75 127.75 ‐
Total Part‐time 4.00 6.00 7.00 1.00
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
During the FY18 budget process, a Part‐time with benefits Property Room Technician was added.
The staffing levels are expected to remain constant with little to no change in the future.
138
Police Department
General Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $ 6,448,698 $ 6,525,120 $ 6,995,706 $470,586 7.21%
Materials & Supplies 249,942 274,300 287,847 13,547 4.94%
Contractual Services 118,616 93,809 114,400 20,591 21.95%
Utilities 83,857 104,250 93,950 (10,300) ‐9.88%
Repairs & Maintenance 268,678 282,250 290,950 8,700 3.08%
Capital Purchases 279,064 198,512 144,085 (54,427) ‐27.42%
Total $ 7,448,856 $ 7,478,241 $ 7,926,938 $448,697
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
FY16
Actual
FY17
Adopted
Budget
FY18
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 FY17 to
FY18. The most significant increase is
seen in the Personnel Services
category due to the 2% across the
board pay increase for all full‐time
and part‐time with benefits
employees, as well as the addition of
a part‐time with benefits Property
Room Technician.
The Capital Purchases category shows
a decrease from FY17 to FY18. The
FY17 budget included the purchase of
an unmarked vehicle and two
motorcyles that are not included in
the FY18 budget.
139
Police Department
School Resource Officer Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $ 390,656 $389,083 $ 463,245 $74,162 19.06%
Materials & Supplies ‐ ‐ ‐ ‐ 0.00%
Contractual Services ‐ ‐ ‐ ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance ‐ ‐ ‐ ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 390,656 $389,083 $ 463,245 $74,162
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
Net Change*
A review of the budget for the
School Resource Officer shows it
has remained fairly constant
with no expectation of a change
in the future. The increase in
the Personnel Services category
in FY18 is a result of a 2% across
the board increase for all full‐
time personnel, as well as the
fact that a Police Officer was
reclassed to a School Resource
Officer. It is important to note
that the Jefferson City School
District funds 50% of the total
School Resource Officer budget.
140
Police Department
M.U.S.T.A.N.G.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $167,623 $146,546 $152,367 $5,821 3.97%
Materials & Supplies 20,475 19,350 20,350 1,000 5.17%
Contractual Services 12,000 12,000 12,000 ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance ‐ ‐ ‐ ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 200,098 $ 177,896 $ 184,717 $ 6,821
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Net Change*FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
A review of the budget for the
M.U.S.T.A.N.G Division shows an
increase from FY17 to FY18. The
Personnel Services category
increased primarily due to a 2%
across the board increase for all
full‐time personnel.
141
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 2016 2017 2018
Outcome Measures Actual Goal/Actual Goal
1. Percent of citizen satisfaction survey respondents who respond that the animal
control function promotes responsible pet ownership. 78% 80%/80% 85%
2. Percent increase in animal adoptions. +1% +4%/‐5% 20%
3. Percent increase in animal redemptions. +1% +1%/+18%15%
4. Animal adoption rate. 75% 79% 55%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.1.90% 1.94% 2.03%
2. Income generated through animal control services provided (adoption,
redemption, cremation, vet services). $125,025 $126,373 $115,308
3. Animal Control calls for service per Animal Control officer.785 850 775
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 8 8 8
2. Total division adopted budget. $593,607 $626,477 $659,980
3. Number of animals received into the Animal Shelter. 3,207 2,330 2,240
4. Number of animal adoptions. 1,516 1,447 1,208
5. Number of animal redemptions. 427 505 400
6. Number of visitors to the Animal Shelter per calendar year. 23,806 22,913 24,000
7. Number of animal control calls for service. 3,132 3,402 3,100
8. Number of animals treated by veterinarian. 1,954 1,955 1,800
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $ 463,587 $ 466,641 $ 492,854 $ 26,214 5.62%
Materials & Supplies 16,018 14,210 16,360 2,150 15.13%
Contractual Services 18,418 14,364 14,364 ‐ 0.00%
Utilities 39,314 42,100 42,100 ‐ 0.00%
Repairs & Maintenance 70,835 60,910 65,485 4,575 7.51%
Capital Purchases ‐ 28,252 28,817 565 2.00%
Total $ 608,172 $ 626,477 $ 659,980 $ 33,504
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Net Change*FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
142
Police Department
Animal Control Division
A review of the budget for the
Animal Control Division shows
an overall increase from FY17 to
FY18. The most significant
increase was in the Personnel
Services category, primarily due
to a 2% across the board
increase for all full‐time
personnel.
143
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 2016 2017 2018
Outcome Measures Actual Goal/Actual Goal
1. Percent of Police Department staff rating of “Meets Expectations” or better on
effectiveness of communication services. 97% 95%/91% 95%
2. Percent of Fire Department staff rating of “Meets Expectations” or better on
effectiveness of communication services. 77% 80%/74% 80%
3. Percent of Cole County Sheriff’s Department staff rating of “Meets Expectations”
or better on effectiveness of communication services. 72% 75%/73% 75%
4. Reduction in time elapsed from call received to call dispatched.No Yes/Yes Yes
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.4.81% 4.55% 4.65%
2. Number of citizens’ complaints filed concerning communications center services.1 1 1
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 20 20 20
2. Total division adopted budget. $1,479,519 $1,465,696 $1,509,474
3. Number of calls received in the 911 Center. 108,615 106,169 107,500
4. Number of calls dispatched public safety personnel.91,808 92,105 91,000
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $1,194,034 $1,275,796 $1,316,374 $40,578 3.18%
Materials & Supplies 4,109 5,100 5,100 ‐ 0.00%
Contractual Services 109,945 104,800 106,300 1,500 1.43%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 47,484 80,000 81,700 1,700 2.13%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 1,355,571 $ 1,465,696 $ 1,509,474 $43,778
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Net Change*
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
144
Police Department
9‐1‐1 Division
A review of the 9‐1‐1 budget summary
reflects an overall increase in the FY18
budget. The most significant increase
was in the Personnel Services category
primarily due to a 2% across the board
increase for all full‐time and part‐time
with benefits 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.
145
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. All services rendered
from seven staffed pieces of fire apparatus and one command and
control vehicle. The seven staffed pieces of equipment 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
engines, one rescue pumper and one 75’ ladder truck. The reserve
fleet is utilized to fill‐in for preventive maintenance outages and callback when off duty personnel are utilized
to support and backfill during 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
simultaneously verifying addresses of commercial occupancies.
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 providing training
and recertification opportunities to all City employees. The Fire Department maintains a National Child
Passenger Safety Technician‐level car seat program at all five fire stations. Six Fire Department 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 round the
clock first response emergency medical services. The Fire Department equips all apparatus with emergency
medical supplies, class II safety vests, communication equipment, and extinguishment capability. Specialized
services include high angle, water/ice rescue, trench cave‐in, automobile extrication, and confined space
rescue.
Purpose Statement
Contribute to the quality of life of the City by promoting a safe community through prevention and protection
of life and property.
146
Fire Department
Departmental Goals & Objectives (including, but not limited to):
1. Administer ongoing training for all members of the department to exceed basic state requirements
OBJECTIVE: To maintain an effective readiness posture in an “All Hazards” environment
2. Focus on professional development and interaction at all levels of exercises, drills, and operations
OBJECTIVE: To ensure the department staff is trained and meet or exceed all applicable standards
3. Sustain a citywide travel response time of 3:55 minutes or less to fire, emergency medical, technical
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 property fire losses within the City
Performance Measures 2016 2017 2018
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.70%60%/74%60%
3. Percent of residential fires confined to the structure of origin. 97%95%/100%95%
4. Percent of members of the department exceeding the basic established training
requirements. 61% 70%/62% 70%
5. Ratio of total training hours to uniformed authorized positions. 6,467 to 73 10,950 to 75 /
16,013 to 75 11,550 to 75
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.22.57% 22.14% 23.14%
2. Incidents per 1,000 population. 113.8 103 110
3. Incident (emergency) response travel time in minutes.3:42 3:46 3:55
4. Incident (emergency) total response time in minutes.5:24 5:20 5:20
5. Total “System Response Time” in minutes. 6:49 7:01 7:00
6. Expenditures per capita.* $158.14 $162.52 TBD
Workload / Service Level Indicators Actual Actual Projected
1. Number of authorized uniformed personnel. 73 75 75
2. Total department adopted budget.$6,940,224 $7,132,223 $7,508,421
3. Number of incidents. 4,996 4,535 5,046
4. Number of inspections/pre‐fire plans. 1,600 1,566 1,850
5. Number of public education/fire prevention events.261 222 225
6. Number of training hours per uniformed personnel.89 213 150
7. Percent of EMS incidents. 60% 57%63%
*Population Source: Jefferson City Area Chamber of Commerce
147
Fire Department
Significant Changes/Initiatives
In 2018, the Fire Department will continue to fulfil its mission through the
motto: “Serve People, Shield Property, Save Lives”. Specifically the Fire
Department will:
Secure and place in service seven new fire apparatus funded in
June 2017
Address and provide recommendations for medium and long
range infrastructure planning with regard to facilities (stations)
Continue to refine a progressive, NFPA 1582 compliant, annual
health physicals for all uniformed firefighters
Anticipate an ISO evaluation and will endeavor to preserve our
current Public Protection Classification (PPC) rating of 3/9
Uphold high professional standards, both in quality and quantity of training and operational
proficiencies
Operational response to emergencies is always a core function; the Fire Department will continue to examine
opportunities of self‐improvement through a rigorous AAR (After Action Reporting) process examining
significant incidents, looking at areas for improvement.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $6,245,654 $6,617,248 $7,003,671 $386,423 5.84%
Materials & Supplies 56,249 70,250 78,021 7,771 11.06%
Contractual Services 46,241 75,850 82,800 6,950 9.16%
Utilities 75,664 85,000 90,000 5,000 5.88%
Repairs & Maintenance 300,079 196,500 210,944 14,444 7.35%
Capital Purchases 43,365 87,375 42,985 (44,390) ‐50.80%
Total $ 6,767,252 $ 7,132,223 $ 7,508,421 $ 376,198
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Net Change*
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
A review of the budget summary reveals that the overall budget for the Fire Department has increased from
FY17 to FY18. The increase in the Personnel Services category is due primarily to a 2% across the board
increase for all full‐time employees.
The Capital Purchases category shows a decrease from FY17 to FY18. The FY18 budget includes the purchase
of an inflatable rescue boat and a Fire Administration copy machine.
148
Fire Department
Full Time Equivalents (FTEs)
Job Title
FY16
Actual
FY17
Adopted
FY18
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 ‐ ‐ ‐
Division Chief of Training ‐ 1.00 1.00 ‐
Public Fire Education Officer 1.00 ‐ ‐ ‐
Division Chief of Prevention ‐ 1.00 1.00 ‐
Fire Captian 21.00 21.00 21.00 ‐
Fire Driver Engineer 24.00 24.00 24.00 ‐
Fire Fi ghter Trainee, Fire Fighter 22.00 24.00 24.00 ‐
Fire Fighter Trainee
Fire Fighter
Administrative Assistant 1.00 1.00 1.00 ‐
Total Full Time 74.00 76.00 76.00 ‐
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
The staffing levels for the Fire Department have remained constant from FY17 to FY18 with no expectation of
a change in the future.
149
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 1,184 1,250 2,000 750 60.00%
Repairs & Maintenance 129 ‐ ‐ ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 1,313 $ 1,250 $ 2,000 $750
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Net Change*
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
The budget for the Fire Museum was adjusted to compensate for the expected cost of electricity during FY18.
150
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 FY17 the Department and a
citizen Ad Hoc Steering Committee
was heavily involved in the adoption
of the 2015 International Code
Council building codes. In August of
2017, the City Council adopted the
2015 International Building Code,
Residential Code, Existing Building
Code, Plumbing Code, Fuel Gas
Code, Property Maintenance Code,
Mechanical Code, Swimming Pool
and Spa Code, Fire Code, and 2014
National Electrical Code. The
Department is looking forward to
working with the community on the
review of the 2018 code versions for
adoption.
In July 2017, the Planning and Zoning Division and Long Range Transportation Planning (MPO) Division came
together under a single manager to form Planning Services. (This was an organizational change and it had no
effect on the budget.) The Planning Services Division focuses on contributing to the quality of life in Jefferson
City through land use planning, administration of development codes, and comprehensive transportation
planning.
151
Planning & Protective Services
In January 2017, the City of Jefferson 2017 Food Code went into effect. The updated food code was based on
the State of Missouri Food Code passed in 2013. This new food code updated food safety standards in
Jefferson City consistent with the State of Missouri to protect the public’s health.
As of August 30, 2017, the Property Maintenance/Code Enforcement Division had a 92% voluntary compliance
(prior to abatement, summons or hearing) rate. Since November 1, 2016, property inspectors have taken
2,678 code enforcement actions which is an increase of 62% over 2016 actions of 1,667.
Budget Summary – Expenses by Division
Division Amount Percent
Administration $331,443 $317,435 $259,850 $(57,585) ‐18.14%
Planning 119,255 128,578 165,376 36,798 28.62%
Metropolitan Planning Organization 201,140 454,999 358,656 (96,343) ‐21.17%
Redevelopment and Grant 425,064 269,858 231,579 (38,279) ‐14.18%
Entitlement Grant 222,735 205,619 212,838 7,219 3.51%
Environmental Health 491,170 490,557 508,856 18,299 3.73%
Property Maint/Code Enforcement 254,202 301,440 331,290 29,850 9.90%
Building Inspection and Regulations 318,463 361,216 480,719 119,503 33.08%
Total $ 2,363,472 $ 2,529,702 $ 2,549,164 $ 19,462
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
FY16
Actual
FY17
Adopted
Budget
FY18
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. The largest increase occurring in the Building Inspection and
Regulations Division.
Budget Summary – Expenses by Category
Category Amount Percent
Expenses:
Personnel Services $1,440,631 $1,614,545 $1,722,928 $108,383 6.71%
Materials & Supplies 40,139 44,669 48,456 3,787 8.48%
Contractual Services 565,588 733,250 641,500 (91,750) ‐12.51%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 43,101 44,363 45,105 742 1.67%
Other Operating Expenses 219,543 90,500 90,500 ‐ 0.00%
Capital Purchases 54,470 2,375 675 (1,700) ‐71.58%
TOTAL $ 2,363,472 $ 2,529,702 $ 2,549,164 $ 19,462
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
Net Change*
A review of the Expenses by Category for the entire department reveals an overall increase from FY17 to FY18.
The most significant increase occurring in the Professional Services category.
152
Planning & Protective Services
Administration Division
Overview
The Planning & Protective Services, Administration Division is administered by the Director of Planning &
Protective Services who 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 2016 2017 2018
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. 90% 80%/90% 80%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget.1.03% 0.99% 0.80%
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 3
2. Total division adopted budget. $316,969 $317,435 $259,850
3. Number of all department outcome measures achieved or showing satisfactory
progress. 17 16 15
153
Planning & Protective Services
Administration Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $292,666 $294,365 $238,100 $(56,265) ‐19.11%
Materials & Supplies 14,232 14,650 13,850 (800) ‐5.46%
Contractual Services 23,723 7,000 7,000 ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 822 1,420 900 (520) ‐36.62%
Capital Purchases ‐ ‐ ‐ 0.00%
Total $ 331,443 $ 317,435 $259,850 $ (57,585)
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Net Change*
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
A review of the budget for the
Administration Division reveals
a decrease from FY17 to FY18.
The most significant decrease
is in the Personnel Services
category, due to the fact that
the Administrative Technician
was transferred to the Building
Inspection and Regulations
Division.
154
Planning & Protective Services
Administration Division
Full Time Equivalents (FTEs)
Job Title
FY16
Actual
FY17
Adopted
FY18
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 ‐
Customer Service Representative 1.00 1.00 1.00 ‐
Total Full Time 4.00 4.00 3.00 ‐
Planning & Protective Services ‐ Admin
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Staffing levels for Planning & Protective Services – Administration decreased from FY17 to FY18 due to the
fact that the Administrative Technician was transferred to the Building Inspection and Regulations Division
in an effort to provide increased support in that area.
155
Planning & Protective Services
Planning Division
Overview
The Planning & Protective Services, Planning
Division is administered by the Director of
Planning & Protective Services who reports
directly to the City Administrator.
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 2016 2017 2018
Outcome Measures Actual Goal/Actual Goal
1. Percent of staff recommendations accepted by Planning and Zoning Commission:
All Applications. 100% 95%/100% 95%
2. Percent of staff recommendations accepted by Planning and Zoning Commission:
Comprehensive Plan Amendments. 100% 95%/100% 95%
3. Percent of Planning & Zoning recommendations accepted by City Council.100% 95%/100%95%
4. Percent of applicants rating overall satisfaction with customer service as “good” or
above. 100% 95%/100% 95%
156
Planning & Protective Services
Planning Division
Performance Measures (continued) 2016 2017 2018
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget.0.40% 0.40% 0.51%
2. Percent of site plan review comments returned to applicant within 15 days.59%79% 85%
3. Percent of complete applications requiring Board/Commission review processed
within 30 days.
100% 100% 90%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 1 1 2
2. Total division adopted budget. $124,519 $128,578 $165,376
3. Number of all applications processed. 122 125 140
4. Number of site plans and subdivisions reviewed. 31 29 40
5. Number of comprehensive plan amendments processed.4 6 4
6. Number of zoning map amendments processed. 9 12 8
7. Number of zoning text amendments processed. 1 4 8
8. Number of zoning variance applications processed through Board of Adjustment.7 8 7
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 2017, including
the following significant private and public projects: Morris Packaging plant expansion, new Taco Bell
Restaurant, new Popeye’s Restaurant, Joe Machens Ford Dealership redevelopment, Special Olympics Training
for Life Campus development, new Holiday Inn hotel, and Central Technologies parking lot expansions.
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 2017, including
regulations pertaining to the Capitol Avenue Overlay
Zoning District. Amendments presented for public
comment in 2017 included regulations pertaining to
demolitions, nightclubs and after hours uses, and a
neighborhood plan for the Southside / Old Munichburg
area.
The work program for FY18 includes completion of
amendments pertaining to the Southside / Old
Munichburg Neighborhood Plan implementation, amendments to subdivision regulations, and amendments to
the Advertising and Sign Code.
157
Planning & Protective Services
Planning Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $95,956 $101,179 $134,416 $33,237 32.85%
Materials & Supplies 6,856 8,210 11,360 3,150 38.37%
Contractual Services 15,224 18,000 18,000 ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 1,219 1,189 1,600 411 34.57%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 119,255 $ 128,578 $ 165,376 $ 36,798
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Net Change*
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
A review of the budget
summary for the Planning
Division shows an overall
increase from FY17 to FY18.
The most significant increase
is in the Personnel Services
category, primarily due to the
addition of a Planner I
position.
158
Planning & Protective Services
Planning Division
Full Time Equivalents (FTEs)
Job Title
FY16
Actual
FY17
Adopted
FY18
Adopted Net Change*
Senior Planner 1.00 ‐ ‐ ‐
Planner III ‐ 1.00 1.00 ‐
Planner I ‐ ‐ 1.00 1.00
Part‐time Planning Technician 1.00 1.00 ‐ (1.00)
Total Full Time 1.00 1.00 2.00 1.00
Planning & Protective Services ‐ Planning
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Staffing levels for Planning & Protective Services – Planning increased from FY17 to FY18 due to the addition of
of a Planner I position. Additionally the part‐time Planning Technician was removed from the Planning
Division budget in FY18.
159
Planning & Protective Services
Metropolitan Planning Organization Division
Overview
The Planning & Protective Services,
Metropolitan Planning Organization (MPO)
Division is administered by the Director of
Planning & Protective Services who reports
directly to the City Administrator.
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
160
Planning & Protective Services
Metropolitan Planning Organization Division
OBJECTIVE: To achieve sustainable development, using regulating, operating, management, financial, and
policy tools
Performance Measures 2016 2017 2018
Outcome Measures Actual Goal/Actual Goal
1. Percent of Technical Committee and Board rating CAMPO planning processes as
“good” or above. 100% 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.1.15% 1.41% 1.11%
2. Percent of all documents (planning, billing, reports) submitted on time by staff to
Board of Directors. 100% 95% 100%
3. Percent of TIP documents approved on time by Board of Directors.100% 100% 100%
4. Number of Commendations from the previous or most recent triennial federal
transportation planning process review. 6 6 7
5. Number of Recommendations from the previous or most recent triennial federal
transportation planning process review. 10 10 12
6. Number of Corrective Actions from the previous or most recent triennial federal
transportation planning process review. 0 0 0
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 3 3 3
2. Total division adopted budget. $352,713 $454,999 $358,656
3. Total division budget (federal). $282,170 $367,698 $363,999
4. Number of public outreach activities. 37 50 35
5. Number of participants in CAMPO activities. 523 662 350
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
In 2017, the CAMPO Board of Directors approved the expenditure of $93,658.26 on a study of Clark Avenue
and Highway 50/63 and Dunklin Street. CAMPO and JEFFTRAN staff worked with the Lochmueller Group to
perform a system‐wide assessment of the JEFFTRAN system. CAMPO staff worked with various jurisdictions to
incorporate specific strategies of the Capital Area Pedestrian and Bicycle Plan. This plan used a number of
innovative outreach techniques including surveys at the transfer facility and Thursday Night Live. Staff have
been working with the Convention and Visitors Bureau in the planning for the August 2017 Solar Eclipse. The
Coordinated Public Transit‐Human Services Transportation Plan was updated, which is required every five
years. CAMPO staff updated the Title VI Program, required every three years. 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 was completed on updating the land use database.
161
Planning & Protective Services
Metropolitan Planning Organization Division
Major projects planned in FY18 include a major update to the Metropolitan Transportation Plan, the
multimodal transportation plan addressing a 20 year planning horizon that is developed, adopted, and
updated by the MPO through the metropolitan transportation planning process. Part of this process will be
the development of a scenario‐based vision for future land use and transportation development to be
incorporated into local planning documents. This process will also update the region’s travel demand model
and create a list of recommended infrastructure improvements.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $186,683 $216,249 $221,301 $5,052 2.34%
Materials & Supplies 4,527 5,625 5,905 280 4.98%
Contractual Services 6,580 230,000 130,250 (99,750) ‐43.37%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 686 750 525 (225) ‐30.00%
Capital Purchases 2,664 2,375 675 (1,700) ‐71.58%
Total $ 201,140 $ 454,999 $358,656 $ (96,343)
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Net Change*
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
A review of the budget
summary for the Metropolitan
Planning Organization Division
shows an overall decrease,
with the most significant
decrease in the Contractual
Services category. This is due
primarily to a significant
decrease in the professional
services budget as a result of
being close to finalizing 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.
162
Planning & Protective Services
Metropolitan Planning Organization Division
Full Time Equivalents (FTEs)
Job Title
FY16
Actual
FY17
Adopted
FY18
Adopted Net Change*
Planning & Protective Services ‐ MPO
Senior Planner 1.00 ‐ ‐ ‐
Planner III ‐ 1.00 1.00 ‐
Planner II 1.00 1.00 1.00 ‐
Planner I 1.00 1.00 1.00 ‐
Total Full Time 3.00 3.00 3.00 ‐
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Staffing levels for Planning & Protective Services ‐ MPO have remained constant with no expectation of a
change in the future.
163
Planning & Protective Services
Redevelopment & Grants Division
Overview
The Planning & Protective Services, Redevelopment & Grants Division is administered by the Director of
Planning & Protective Services who reports directly to the City Administrator.
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
164
Planning & Protective Services
Redevelopment & Grants Division
Performance Measures 2016 2017 2018
Outcome Measures Actual Goal/Actual Goal
1. Percent of CDBG stakeholders rating past consolidated plan projects as “good” or
above. 100% 90%/90% 90%
2. Percent of respondents rating solid waste and recycling options as “good” or above.100% 90%/80% 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% 70%/44% 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.0.75% 0.84% 0.71%
2. Percent of CDBG reimbursement requests filed timely.100% 100% 100%
3. CDBG timeliness expenditure ratio on November 1 (<1.5 x annual grant).1.06 1.17 1.00
4. Overall solid waste diversion rate (recycled tonnage as a percent of total waste
collected). 47.4% 48.2% 54.0%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 1.5 2.5 1.5
2. Total division adopted budget. $229,849 $269,858 $231,579
3. Number of CDBG drawdowns filed per year. 13 12 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.).39 39 40
6. Number of compost site participants. 16,285 21,612 18,850
7. Number of household hazardous waste program appointments/participants.298 263 300
8. Amount of glass recycled (in pounds) 401,580 405,940 400,000
Significant Changes/Initiatives
During 2017, 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; (3) sub‐grantee funding to partner agencies with low to moderate income
clients; and (4) identification of needed sidewalk installation for the 900 block of Broadway that will benefit
area children walking to and from South Elementary School. 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.
165
Planning & Protective Services
Redevelopment & Grants Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $100,485 $144,308 $105,029 $(39,279) ‐27.22%
Materials & Supplies 916 1,100 2,300 1,200 109.09%
Contractual Services 103,808 33,600 33,600 ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 312 350 150 (200) ‐57.14%
Other Operating Expenses 219,543 90,500 90,500 ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 425,064 $ 269,858 $231,579 $ (38,279)
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Net Change*
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
A review of the budget
summary for the
Redevelopment & Grants
Division reveals an overall
decrease in the budget from
FY17 to FY18. The largest
decrease is in the Personnel
Services category, due to the
fact that the Administrative
Technician that was added in
FY17 was reclassed in FY18 and
split between the Entitlement
Grant Division and the Property
Maintenance and Code
Enforcement Division.
166
Planning & Protective Services
Redevelopment & Grants Division
Full Time Equivalents (FTEs)
Job Title
FY16
Actual
FY17
Adopted
FY18
Adopted Net Change*
Planning & Protective Services‐
Redev & Grants
Neighborhood Services Coordinator 1.00 ‐ ‐ ‐
Neighborhood Services Manager ‐ 1.00 1.00 ‐
Neighborhood Services Specialist 0.50 0.50 0.50 ‐
Administrative Technician ‐ 1.00 ‐ (1.00)
Total Full Time 1.50 2.50 1.50 (1.00)
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
The staffing levels for the Redevelopment & Grants Division show a decrease from FY17 to FY18. This is due to
the fact that the Administrative Technician that was added in FY17 was reclassed in FY18 and split between
the Entitlement Grant Division and the Property Maintenance and Code Enforcement Division.
167
Planning & Protective Services
Entitlement Grant Division
Overview
The Planning and Protective Services, Entitlement Grant Division is administered by the Director of Planning &
Protective Services who reports directly to the City Administrator.
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
168
Planning & Protective Services
Entitlement Grant Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $32,090 $48,294 $55,643 $7,349 15.22%
Materials & Supplies 1,558 3,525 3,525 ‐ 0.00%
Contractual Services 137,002 153,450 153,450 ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 279 350 220 (130) ‐37.14%
Other Operating Expenses ‐ ‐ ‐ ‐ 0.00%
Capital Purchases 51,806 ‐ ‐ ‐ 0.00%
Total $ 222,735 $ 205,619 $212,838 $7,219
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Net Change*
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
A review of the budget summary
for the Entitlement Grant Division
reveals an overall increase from
FY17 to FY18. The most significant
increase is in the Personnel Services
category, due to the fact that the
Administrative Technician that was
in the Redevelopment & Grants
Division in FY17 was reclassed in
FY18 and split between the
Entitlement Grant Division and the
Property Maintenance and Code
Enforcement Division.
169
Planning & Protective Services
Entitlement Grant Division
Full Time Equivalents (FTEs)
Job Title
FY16
Actual
FY17
Adopted
FY18
Adopted Net Change*
Planning & Protective Services‐
Entitlement Grant
Neighborhood Services Specialist 0.50 0.50 0.50 ‐
Administrative Technician ‐ ‐ 0.50
Part‐time Grant Assistant 1.00 1.00 1.00 ‐
Total Full Time 0.50 0.50 1.00 ‐
Total Part‐time 1.00 1.00 1.00 ‐
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Staffing levels for Planning & Protective Services – Entitlement Grant increased from FY17 to FY18 due to the
fact that the Administrative Technician that was in the Redevelopment & Grants Division in FY17 was reclassed
in FY18 and split between the Entitlement Grant Division and the Property Maintenance and Code
Enforcement Division.
170
Planning & Protective Services
Environmental Health Services Division
Overview
The Planning & Protective Services, Environmental Health Services Division is administered by the Director of
Planning & Protective Services who reports directly to the City Administrator.
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 2016 2017 2018
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.84% 92%/77% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget.1.60% 1.52% 1.57%
2. Number of routine inspections per fixed establishment. 1.91 1.85 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).346 358 338
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. $492,998 $490,557 $508,856
3. Number of fixed food establishment permits. 309 310 317
4. Number of fixed food establishment inspections per year.806 797 800
171
Planning & Protective Services
Environmental Health Services Division
Performance Measures (continued) 2016 2017 2018
Workload / Service Level Indicators (continued) Actual Actual Projected
5. Number of all food establishment inspections per year.866 895 830
6. Number of high risk establishments inspected every 6 months. 32 34 34
7. Number of temporary food event permits inspected.60 98 53
8. Number of complaints investigated about food service establishments annually.58 62 45
9. Number of food‐borne illness reports investigated annually.12 14 13
10. Number of fixed establishments with critical violations.59 86 65
Significant Changes/Initiatives
In 2017, the Environmental Health Division partnered with the University of Missouri to provide online food safety
course credits to child care facilities in Jefferson City. The City of Jefferson Online Food Safety Course provided by
StateFoodSafety.com has been accredited by the university for continuing education units for child care providers. Child
care providers must submit continuing education units each year to maintain their child certification license.
The Environmental Health Division continues to implement the 2017 City of Jefferson Food Code. Throughout the year
the division will be working with food service establishments to implement the new changes in the food code that affect
their establishment. A new electronic inspection report was created in 2017 to reflect the food code changes.
The Environmental Health Division
continues to work with the Cemetery
Resource Board in accomplishing the
restoration of the City of Jefferson
Municipal Cemeteries. In 2017, in
cooperation with Lincoln University
and the City of Jefferson GIS Division,
a GIS map was created to show
individuals interred in Old City
Cemetery and Longview
Cemetery. This was a major
accomplishment in record keeping of
these cemeteries. The public can
now access these records through the
City of Jefferson website to research
those interred in these
cemeteries. Future projects in 2018
include GIS mapping of Woodland
Cemetery and continued restoration
of gravestone markers in these
cemeteries.
172
Planning & Protective Services
Environmental Health Services Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $234,171 $229,892 $244,451 $14,559 6.33%
Materials & Supplies 3,553 2,935 2,735 (200) ‐6.81%
Contractual Services 219,203 223,700 226,700 3,000 1.34%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 34,243 34,030 34,970 940 2.76%
Other Operating Expenses ‐ ‐ ‐ ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 491,170 $ 490,557 $ 508,856 $ 18,299
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Net Change*
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
A review of the budget
summary for the
Environmental Health Services
division shows an increase
from FY17 to FY18. The
largest increase is in the
Personnel Services category,
due primarily to the fact that
a 2% across the board
increase for all full‐time staff
was included in the FY18
budget, plus the fact that
additional funds were needed
for the health insurance
benefits elected by the
Division staff.
173
Planning & Protective Services
Environmental Health Services Division
Full Time Equivalents (FTEs)
Job Title
FY16
Actual
FY17
Adopted
FY18
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 ‐
Total Full Time 3.00 3.00 3.00 ‐
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Staffing levels for
Planning & Protective
Services –
Environmental Health
Services have remained
constant with no
expectation of a change
in the future.
174
Planning & Protective Services
Property Maintenance/Code Enforcement Division
Overview
The Planning & Protective Services, Property
Maintenance/Code Enforcement Division is
administered by the Director of Planning &
Protective Services who reports directly to the
City Administrator.
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
Performance Measures 2016 2017 2018
Outcome Measures Actual Goal/Actual Goal
1. Percent of cases/complaints brought into compliance through all processes.89% 90%/97% 85%
2. Percent of cases resolved through voluntary compliance (prior to abatement,
summons or hearing). 70% 81%/92% 50%
175
Planning & Protective Services
Property Maintenance/Code Enforcement Division
Performance Measures (continued) 2016 2017 2018
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget.0.90% 0.94% 1.02%
2. Percent of all property maintenance/nuisance cases closed since November 1.89% 95%50%
3. Percent of all property maintenance/nuisance cases pursued in municipal court.7% >1%10%
4. Percent of buildings removed from the “abandoned buildings” list.14% 6% 15%
5. Percent of rental housing complaints. 94% 96% 85%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 3 3.5 3.5
2. Total division adopted budget. $275,961 $301,440 $331,290
3. Number of cases investigated annually. 1,667 3,217 1,200
4. Number of cases closed annually. 1,420 3,059 0
5. Number of cases closed through voluntary compliance (prior to abatement, summons
or hearing). 1,169 2,804 1,200
6. Number of buildings on the “abandoned buildings” registry as of October 31.96 126 95
7. Number of buildings added on the “abandoned buildings” registry since November 1.n/a 38 10
8. Number of buildings removed from the “abandoned buildings” registry annually.16 8 10
9. Number of building maintenance complaints received.62 171 55
10. Number of property maintenance cases proceeding to administrative hearing.6 6 10
11. Number of cases pursued in municipal court. 122 22 30
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” 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. Significant changes in 2017
include (1) streamlining the abandoned building
registry program internally in order to pursue
enforcement of fees due to the City; (2) exceeding
the number of 2016 code enforcement activities of
1,667; as of May 31, 2017 the total is 1,744 activities has been taken; and (3) proposing the use of
polycarbonate sheeting for securing abandoned buildings versus the use of plywood.
176
Planning & Protective Services
Property Maintenance/Code Enforcement Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $191,295 $237,630 $267,510 $29,880 12.57%
Materials & Supplies 4,609 4,080 4,080 ‐ 0.00%
Contractual Services 55,862 56,500 56,500 ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 2,436 3,230 3,200 (30) ‐0.93%
Other Operating Expenses ‐ ‐ ‐ ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 254,202 $ 301,440 $331,290 $ 29,850
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Net Change*
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
A review of the budget summary
for the Property
Maintenance/Code Enforcement
division reveals an overall
increase from FY17 to FY18. The
most significant increase is in the
Personnel Services category,
primarily due to the fact that the
Administrative Technician that
was in the Redevelopment &
Grants Division in FY17 was
reclassed in FY18 and split
between the Entitlement Grant
Division and the Property
Maintenance and Code
Enforcement Division.
177
Planning & Protective Services
Property Maintenance/Code Enforcement Division
Full Time Equivalents (FTEs)
Job Title
FY16
Actual
FY17
Adopted
FY18
Adopted Net Change*
Planning & Protective Services‐
Property Maint. & Code Enforcement
Property & Housing Inspector I, II 3.00 3.00 3.00 ‐
Property & Housing Inspector I
Property & Housing Inspector II
Administrative Technician ‐ ‐ 0.50 0.50
Part‐time Neighborhood Support Technician 2.00 2.00 2.00 ‐
Total Full Time 3.00 3.00 3.50 0.50
Total Part‐time 2.00 2.00 2.00 ‐
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Staffing levels for Planning & Protective Services – Property Maintenance & Code Enforcement increased from
FY17 to FY18 due to the fact that the Administrative Technician that was in the Redevelopment & Grants
Division in FY17 was reclassed in FY18 and split between the Entitlement Grant Division and the Property
Maintenance and Code Enforcement Division.
178
Planning & Protective Services
Building Inspection and Regulation Division
Overview
The Planning & Protective Services, Building Inspection and Regulation Division is administered by the Director
of Planning & Protective Services who reports directly to the City Administrator.
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 2016 2017 2018
Outcome Measures Actual Goal/Actual Goal
1. Percent of clients indicating that staff assisted their understanding of the building
code. 100% 90%/93% 95%
2. Percent of building permits closed with a certificate of occupancy or certificate of
completion. 26% 98%/32% 60%
3. Overall building services rating as “good” or above.86% 60%/80% 75%
179
Planning & Protective Services
Building Inspection and Regulation Division
Performance Measures (continued) 2016 2017 2018
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget.1.03% 1.12% 1.48%
2. Percent of cost recovery (permit fees collected/division budget). 80% 88% 68%
2a. Percent of cost recovery (license fees collected/division budget)9%8% 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). 43% 58% 95%
6. Percent of new nonresidential building plans reviewed within 15 work days of
receipt. 25% 25% 50%
7. Percent of residential building permits issued within 5 work days of application.94% 91%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 inspection.95% 88% 85%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 4 4 6
2. Total division adopted budget. $317,693 $361,216 $480,719
3. Amount of permit fees received (building construction, electrical, plumbing)$255,354 $316,235 $245,000
3a. Amount of license fees received (includes contractor licenses).$27,687 $30,393 $29,500
4. Number of all permits issued (building construction, electrical, plumbing, sign and
demolition). 1,050 894 1,000
5. Number of building plans received (commercial/nonresidential – new, alterations,
and additions). 103 86 85
6. Number of plans received for new nonresidential. 12 8 7
7. Number of nonresidential plans approved within 15 work days of receipt
(nonresidential alterations, including tenant finish). 44 50 50
8. Number of residential building permits issued (new, alterations, and additions).301 214 330
9. Number of residential building permits issued within 7 calendar days of receipt
(new, alterations, and additions). 283 194 290
10. Number of inspections, all disciplines. 2,029 2,459 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 process continued through FY17 and will end in FY18, culminating
with recommendations 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.
180
Planning & Protective Services
Building Inspection and Regulation Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $ 307,286 $ 342,627 $ 456,478 $ 113,851 33.23%
Materials & Supplies 3,887 4,544 4,701 157 3.46%
Contractual Services 4,186 11,000 16,000 5,000 45.45%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 3,104 3,045 3,540 495 16.26%
Other Operating Expenses ‐ ‐ ‐ ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 318,463 $ 361,216 $ 480,719 $ 119,503
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Net Change*FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
A review of the budget summary
for the Building Inspection and
Regulation Division reveals that
the overall budget increased from
FY17 to FY18. The Personnel
Services category had a
significant increase due to the
addition of a Plan
Reviewer/Planner position and an
Administrative Technician
position.
181
Planning & Protective Services
Building Inspection and Regulation Division
Full Time Equivalents (FTEs)
Job Title
FY16
Actual
FY17
Adopted
FY18
Adopted Net Change*
Building Official 1.00 ‐ ‐ ‐
Building Official Manager ‐ 1.00 1.00 ‐
Building Inspector I, II 3.00 3.00 3.00 ‐
Building Inspector I
Building Inspector II
Plan Reviewer/Planner ‐ ‐ 1.00 1.00
Administrative Technician ‐ ‐ 1.00 1.00
Part‐time Plan Reviewer ‐ 1.00 ‐ (1.00)
Total Full Time 4.00 4.00 6.00 2.00
Tota l Part‐time ‐ 1.00 ‐ (1.00)
Planning & Protective Services‐
Building Inspection and Regulation
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
A review of the staffing levels for the Building Inspection and Regulation Division shows the addition of a
Plan Reviewer/Planner and an Administrative Technician. The Administrative Technician was transferred to
the Building Inspection and Regulations Division from the Administration Division. The Plan
Reviewer/Planner position was added, but in turn the Part‐time Plan Reviewer in the Building Inspection
and Regulation Division was eliminated, as well as the Part‐time Planning Technician in the Planning
Division.
182
Public Works
Overview
The Public Works Department is administered by the Director of Public Works who 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 $315,808 $377,093 $378,471 $1,378 0.37%
Central Maintenance 1,058,125 1,032,861 1,051,908 19,047 1.84%
Engineering 1,001,743 1,090,530 1,190,203 99,673 9.14%
Street 3,059,151 3,620,645 3,177,946 (442,699) ‐12.23%
Total $ 5,434,827 $ 6,121,129 $ 5,798,528 $ (322,601)
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Net Change*
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
A review of the Expenses by Division Budget Summary for Public Works shows an overall decrease from FY17
to FY18. All Divisions increased, with the exception of the Street Division, which had a large decrease.
Budget Summary – Expenses by Category
Category Amount Percent
Expenses:
Personnel Services $3,178,775 $3,421,998 $3,554,902 $132,904 3.88%
Materials & Supplies 640,943 784,971 715,086 (69,885) ‐8.90%
Contractual Services 31,766 42,800 41,300 (1,500) ‐3.50%
Utilities 678,311 723,110 738,540 15,430 2.13%
Repairs & Maintenance 620,879 614,750 627,700 12,950 2.11%
Capital Purchases 284,153 533,500 121,000 (412,500) ‐77.32%
Total $ 5,434,827 $ 6,121,129 $ 5,798,528 $ (322,601)
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Net Change*
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
183
Public Works
A review of the Expenses by Category Budget Summary for Public Works shows an overall decrease from FY17
to FY18, with the largest decrease occurring in the Capital Purchases.
184
Public Works
Administration Division
Overview
The Public Works Department, Administration Division is administered by the Director of Public Works who
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 2016 2017 2018
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.90% 90%/100%90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget.1.29% 1.17% 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. $395,687 $377,093 $378,471
3. Number of all division outcome measures achieved or showing satisfactory progress.9 11 11
185
Public Works
Administration Division
Significant Changes/Initiatives
During FY18, 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 FY18, Public Works Administration will focus on
communicating to all of the 120+ employees the mission and values, through better training and
communication.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $266,866 $283,143 $287,480 $4,337 1.53%
Materials & Supplies 45,906 89,000 86,121 (2,879) ‐3.23%
Contractual Services 2,642 4,500 4,500 ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 394 450 370 (80) ‐17.78%
Capital Purchases ‐ ‐ ‐ ‐ ‐ ‐ ‐ 0.00%
Total $ 315,808 $ 377,093 $ 378,471 $1,378
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Net Change*
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
A review of the budget summary for
the Public Works Administration
Division reveals an overall increase in
the budget from FY17 to FY18. The
most significant increase occurred in
the Personnel Services category due
to a 2% across the board increase for
all full‐time employees being
included in the FY18 budget.
.
186
Public Works
Administration Division
Full Time Equivalents (FTEs)
Job Title
FY16
Actual
FY17
Adopted
FY18
Adopted Net Change*
Public Works ‐ Administration
Director of Public Works 1.00 1.00 1.00 ‐
Administrative Assistant 2.00 1.00 1.00 ‐
Public Works Administration Supervisor ‐ 1.00 1.00 ‐
Total Full Time 3.00 3.00 3.00 ‐
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Staffing levels for Public Works – Administration have remained constant with no expectation of a change in
the future.
187
Public Works
Central Maintenance Division
Overview
The Public Works Department, Central Maintenance Division is administered by the Director of Public Works
who reports directly to the City Administrator.
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 2016 2017 2018
Outcome Measures Actual Goal/Actual Goal
1. Percent of department directors rating Central Maintenance services as “good” or
above. 100% 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.3.30% 3.21% 3.24%
2. Combined fleet operating cost per mile. $0.401 $0.664 $0.500
3. Vehicle and equipment to technician ratio. 68: Mech 96: Mech 67: Mech
188
Public Works
Central Maintenance Division
Performance Measures (continued) 2016 2017 2018
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 7 7 7
2. Total division adopted budget. $1,015,036 $1,032,861 $1,051,908
3. Number of vehicles and equipment in the fleet. 478 478 470
4. Number of work orders completed. 3,011 2,992 2,900
5. Number of work order hours per year. 6,771 6,698 6,500
6. Actual cost of fleet repair. $1,040,631 $1,105,602 $1,000,000
7. Average repair cost per vehicle. $2,177 $2,313 $2,128
Significant Changes/Initiatives
Throughout FY18, 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.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $473,242 $467,741 $497,994 $30,253 6.47%
Materials & Supplies 14,883 16,640 16,640 ‐ 0.00%
Contractual Services 2,779 2,500 2,500 ‐ 0.00%
Utilities 14,272 17,580 17,874 294 1.67%
Repairs & Maintenance 523,304 510,900 516,900 6,000 1.17%
Capital Purchases 29,645 17,500 ‐ (17,500) ‐100.00%
Total $ 1,058,125 $ 1,032,861 $ 1,051,908 $ 19,047
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Net Change*
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
A review of the budget summary for the Central Maintenance Division reveals there is an increase in the
budget from FY17 to FY18. The Personnel Services Category has the largest increase due primarily to a 2%
across the board increase for all full‐time employees included in the FY18 budget. Additionally, there are no
Capital Purchases included in the FY18 budget for the Central Maintenance Division.
189
Public Works
Central Maintenance Division
Full Time Equivalents (FTEs)
Job Title
FY16
Actual
FY17
Adopted
FY18
Adopted Net Change*
Public Works ‐ Central Maintenance
Central Maintenance Supervisor 1.00 ‐ ‐ ‐
Central Garage Manager ‐ 1.00 1.00 ‐
Mechanic Supervisor 1.00 1.00 1.00 ‐
Mechanic 4.00 4.00 4.00 ‐
Parts Clerk 1.00 ‐ ‐ ‐
Parts Technician ‐ 1.00 1.00 ‐
Part‐time Administrative Technician 1.00 1.00 1.00 ‐
Total Full Time 7.00 7.00 7.00 ‐
Total Part‐time 1.00 1.00 1.00 ‐
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Staffing levels for Public Works – Central Maintenance have remained constant with no expectation of a
change in the future.
190
Public Works
Engineering Division
Overview
The Public Works Department, Engineering Division is administered by the Director of Public Works who
reports directly to the City Administrator.
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 Pollutant 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 2016 2017 2018
Outcome Measures Actual Goal/Actual Goal
1. Percent of department directors rating the division as “good” or above.100%80%/100%80%
2. Percent of project overruns (excluding change of scope change orders).0.2%<8%/‐0.4%<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.3.39% 3.38% 3.67%
2. Accidents per lane mile. 0.89** 1.0***>1
3. Percent of capital projects completed. 93%11.8%**** 20%
191
Public Works
Engineering Division
Performance Measures (continued) 2016 2017 2018
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 11 12 12
2. Total division adopted budget. $1,043,803 $1,090,530 $1,190,203
3. Number of accidents in the City right‐of‐ways. 643** 723***740
4. Number of bridges maintained. 24 24 24
5. Number of lane miles of road. 722 722 723
* based on a comparison of 2014 data to 2015 data
**based on 2014 data
***based on 2015 data
****expressed as a total of Sales Tax G funding
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. The Department 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 $943,624 $1,048,705 $1,093,528 $44,823 4.27%
Materials & Supplies 13,103 12,925 13,775 850 6.58%
Contractual Services 4,955 12,500 10,500 (2,000) ‐16.00%
Utilities 458 500 500 ‐ 0.00%
Repairs & Maintenance 11,662 15,900 15,900 ‐ 0.00%
Capital Purchases 27,941 ‐ 56,000 56,000 0.00%
Total $ 1,001,743 $ 1,090,530 $ 1,190,203 $ 99,673
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Net Change*
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
A review of the budget summary for the Engineering Division reveals an overall increase from FY17 to FY18.
The Personnel Services category increased primarily due to a 2% across the board increase for all full‐time
employees included in the FY18 budget. The Capital Purchases category increased due to funding the
replacement of two inspection vehicles.
192
Public Works
Engineering Division
Full Time Equivalents (FTEs)
Job Title
FY16
Actual
FY17
Adopted
FY18
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 4.00 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 I, II 1.00 1.00 1.00 ‐
Engineering Survey Technician I
Engineering Survey Technician II
Total Full Time 11.00 12.00 12.00 ‐
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Staffing levels for the Engineering Division have remained constant from FY17 to FY18 with no expectation of a
change in the future.
193
Public Works
Street Division
Overview
The Public Works Department, Street Division is
administered by the Director of Public Works who
reports directly to the City Administrator.
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 storm water system
OBJECTIVE: To maintain the storm water infrastructure system in working condition to promote collection
of storm water consistent with accepted standards
Performance Measures 2016 2017 2018
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.10.12% 11.24%9.80%
2. Percent of street lane miles receiving surface maintenance. 2.63% 2.63% 2.40%
3. Percent of pot holes filled within 1 working day of being reported.100% 100% 90%
194
Public Works
Street Division
Performance Measures (continued) 2016 2017 2018
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 23.5 25.5 25.5
2. Total division adopted budget. $3,110,851 $3,620,645 $3,177,946
3. Number of snow removal hours. 1,100 1,328 2,000
4. Number of square yards of pavement repair. 5,311 5,735 5,500
5. Number of street miles swept. 6,507 7,177 6,000
6. Number of lane mile receiving surface treatment.18 16.75 23
7. Number of winter snow events. 6 4 9
8. Number of street signs replaced. 564 716 600
Significant Changes/Initiatives
The FY18 budget contains funding for much needed vehicle/equipment replacement. With the aid of the
additional equipment, the Street Division will continue to focus on maintenance of streets and stormwater
system.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $1,495,044 $1,622,409 $1,675,900 $53,491 3.30%
Materials & Supplies 567,050 666,406 598,550 (67,856) ‐10.18%
Contractual Services 21,390 23,300 23,800 500 2.15%
Utilities 663,581 705,030 720,166 15,136 2.15%
Repairs & Maintenance 85,519 87,500 94,530 7,030 8.03%
Capital Purchases 226,567 516,000 65,000 (451,000) ‐87.40%
Total $ 3,059,151 $ 3,620,645 $ 3,177,946 $ (442,699)
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
Net Change*
A review of the budget summary for the Street Division reveals a decrease from FY17 to FY18, with the most
significant decrease occurring in the Capital Purchases category. The FY18 Capital Purchases budget includes
the purchase of a heavy duty pickup truck.
195
Public Works
Street Division
196
Public Works
Street Division
Full Time Equivalents (FTEs)
Job Title
FY16
Actual
FY17
Adopted
FY18
Adopted Net Change*
Public Works ‐ Streets
Operations Division Director 0.50 0.50 0.50 ‐
Street Superintendent 1.00 ‐ ‐ ‐
Street Manager ‐ 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 I, II 1.00 1.00 1.00 ‐
Traffic Signal Tech I
Traffic Signal Tech II
Equipment Operator Specialist I, II ‐ 2.00 2.00 ‐
Equipment Operator Specialist I
Equipment Operator Specialist II
Street Maintenance Trainee, Worker, Senior Worker 13.00 13.00 13.00 ‐
Street Maintenance Trainee
Street Maintenance Worker
Senior Street Maintenance Worker
Total Full Time 23.50 25.50 25.50 ‐
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Staffing levels for the Street Division have remained constant from FY17 to FY18 with no expectation of a
change in the future.
197
Transfers & Subsidies
Overview
The General Fund FY18 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 $21,406 $22,750 $22,750 $‐ 0.00%
Transfer to Self‐Funded Health Insurance 54,000 ‐ ‐ ‐ 0.00%
Airport Subsidy 189,382 258,459 225,547 (32,912) ‐12.73%
Transit Subsidy 1,211,549 1,007,266 1,023,442 16,176 1.61%
Total $ 1,476,337 $ 1,288,475 $ 1,271,739 $ (16,736)
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Net Change*
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
198
Capital Projects
Overview
In FY17, City Council created the Ongoing Infrastructure/Facility Needs account, in an effort to set aside a
reserve of funds to be utilized for future infrastructure/facility needs as they arise. In FY18, the City Council
again budgeted funds in the Ongoing Infrastructure/Facility Needs account, in an effort to grow the reserve of
funds. The 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 Summary
Category Amount Percent
Expenses:
Police HVAC $257,923 $‐ $‐ $‐ 0.00%
Hwy 54 & Stadium Interchange 199,820 ‐ ‐ ‐ 0.00%
Wayfinding 124,100 ‐ ‐ ‐ 0.00%
Ongoing Infrastructure/Facility Needs ‐ 300,000 200,000 (100,000) ‐33.33%
Total $ 581,843 $ 300,000 $ 200,000 $ (100,000)
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Net Change*
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
199
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.
200
Airport Division Fund
Overview
The Airport Division is administered by the Director of Public Works who reports directly to the City
Administrator.
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.
201
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
202
Airport Division Fund
Performance Measures 2016 2017 2018
Outcome Measures Actual Goal/Actual Goal
1. Number of corrective actions identified on the MoDOT compliance and safety
inspection. 0 0/1 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% 0% 0%
2. Percent of hangar space occupied. 100% 100% 100%
3. Airport fees as percentage of operational cost. 44%37% 33%
4. Percent of time the airport property is in compliance with FAA mowing
guidelines. 95% 98% 100%
5. Percent of corrected action and/or deficiencies noted in either an FAA or
MoDOT inspection, which are addressed within 60 days. 100 100% 100%
6. Percent of General Fund subsidy to airport operating fund.45%60% 46%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 2 3 3
2. Total division adopted budget. $425,381 $527,670 $494,139
3. Number of aircraft operations for a 12 month period.21,405 33,577 25,000
4. Number of snow removal hours. 147 151 325
5. Number of hours closed for maintenance. 0 0 0
6. Number of hours closed for winter weather. 0 40 24
7. Number of hours spent in mowing operations. 1,000 1,300 1,100
8. Number of hours spent in customer service. 190 130 200
9. Number of hours expended in regulatory paperwork.590 780 500
10. Number of aircraft located at the airport. 69 65 62
11. Number of airplane or airport accidents resulting from poorly maintained
infrastructure. 0 0 0
Significant Changes/Initiatives
The FY18 budget for the Airport Division focuses on increases in building maintenance funds to address some
of the division’s deferred maintenance needs.
203
Airport Division Fund
Budget Summary
Category Amount Percent
Revenues:
Federal Grants $ 1,270,647 $‐ $‐ $‐ 0.00%
State Grants 74,251 46,000 46,000 ‐ 0.00%
Rent & Lease Fees 163,000 115,000 130,000 15,000 13.04%
Flowage Fees 26,041 35,000 26,000 (9,000) ‐25.71%
Miscellaneous 259 ‐ ‐ ‐ 0.00%
Interest (3,598) ‐ ‐ ‐ 0.00%
Sale of Assets 170 0.00%
Trsfr From General Fd 189,382 258,459 225,547 (32,912) ‐12.73%
Transfer From Cit "E"(16,390) ‐ ‐ ‐ 0.00%
Transfer From Cit "F" 161,857 ‐ ‐ ‐ 0.00%
Transfer From(to) Surplus ‐ 73,211 66,592 (6,619) ‐9.04%
TOTAL $ 1,865,619 $527,670 $494,139 $(33,531)
Expenses:
Personnel Services $ 176,057 $220,124 $226,665 $6,541 2.97%
Materials & Supplies 20,500 28,900 22,900 (6,000) ‐20.76%
Contractual Services 153,037 167,121 171,449 4,328 2.59%
Utilities 30,461 35,225 35,225 ‐ 0.00%
Repairs & Maintenance 63,686 36,300 37,900 1,600 4.41%
Capital Purchases ‐ 40,000 ‐ (40,000) ‐100.00%
Depreciation 193,288 ‐ ‐ ‐ 0.00%
Capital Projects ‐ ‐ ‐ ‐ 0.00%
TOTAL $ 637,029 $527,670 $494,139 $(33,531)
Net Income (Loss) $ 1,228,590 $‐ $‐ $‐
*Net Change represents the difference between the FY18 and the FY17 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*
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
A review of the Airport Division’s revenues reveals that the most significant changes from FY17 to FY18 are in
the Transfer from General Fund and the Rent and Lease Fees. Additionally, the City’s practice is to use any
available fund balance prior to the General Fund providing a subsidy, so during the FY18 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 FY17 to FY18 is within the Capital
Purchases category. The FY17 budget included the purchase of a skid steer, while the FY18 budget does not
include any capital purchases.
204
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
FY16
Budget
FY17
Budget
FY18 Net Change*
Department of Public Works ‐ Airport
Airport Manager ‐ 1.00 1.00 ‐
Airport Supervisor 1.00 ‐ ‐ ‐
Airport Maintenance Worker, Senior 1.00 2.00 2.00 ‐
Airport Maintenance Worker
Senior Airport Maintenance Worker
Total Full Time 2.00 3.00 3.00 ‐
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Staffing levels for the Public Works – Airport Division from FY17 to FY18 will remain constant with no
expectation of a change in the future.
205
Ai
r
p
o
r
t
Di
v
i
s
i
o
n
Fu
n
d
Fu
n
d
Ba
l
a
n
c
e
Sc
h
e
d
u
l
e
Re
v
e
n
u
e
:
R5
0
In
t
e
r
g
o
v
e
r
n
m
e
n
t
a
l
$
1
,
3
4
4
,
8
9
7
$
4
6
,
0
0
0
$
4
6
,
0
0
0
$
4
6
,
0
0
0
$
4
6
,
0
0
0
$
4
6
,
0
0
0
$
4
6
,
0
0
0
R6
0
Ch
a
r
g
e
s
f
o
r
S
e
r
v
i
c
e
s
18
9
,
0
4
2
15
0
,
0
0
0
15
6
,
0
0
0
16
2
,
2
4
0
16
8
,
7
3
0
175,479
182,498
R7
5
Ot
h
e
r
O
p
e
r
a
t
i
n
g
R
e
v
e
n
u
e
s
25
9
-
-
-
-
-
-
R8
0
In
t
e
r
e
s
t
I
n
c
o
m
e
(3
,
5
9
8
)
-
-
-
-
-
-
R8
5
Ot
h
e
r
N
o
n
-
O
p
e
r
a
t
i
n
g
R
e
v
e
n
u
e
17
0
-
-
-
-
-
-
R9
0
Tr
a
n
s
f
e
r
s
I
n
33
4
,
8
4
9
25
8
,
4
5
9
22
5
,
5
4
7
29
6
,
4
0
1
30
0
,
9
4
3
305,494
310,050
R9
9
Ca
r
r
y
O
v
e
r
S
u
r
p
l
u
s
-
-
-
-
-
-
-
To
t
a
l
R
e
v
e
n
u
e
s
$
1,
8
6
5
,
6
1
9
$
45
4
,
4
5
9
$
42
7
,
5
4
7
$
50
4
,
6
4
1
$
51
5
,
6
7
3
$
526,973
$538,548
Ex
p
e
n
d
i
t
u
r
e
s
:
E0
5
Pe
r
s
o
n
n
e
l
S
e
r
v
i
c
e
s
$
1
7
6
,
0
5
6
$
2
2
0
,
1
2
4
$
2
2
6
,
6
6
5
$
2
3
1
,
8
1
7
$
2
3
7
,
3
9
4
$
2
4
3
,
1
2
7
$
2
4
9
,
0
2
6
E1
0
Ma
t
e
r
i
a
l
s
&
S
u
p
p
l
i
e
s
20
,
5
0
0
28
,
9
0
0
22
,
9
0
0
23
,
3
5
8
23
,
8
2
5
24,302
24,788
E1
5
Co
n
t
r
a
c
t
u
a
l
S
e
r
v
i
c
e
s
15
3
,
0
3
7
16
7
,
1
2
1
17
1
,
4
4
9
17
4
,
8
7
8
17
8
,
3
7
5
181,943
185,581
E2
0
Ut
i
l
i
t
i
e
s
30
,
4
6
1
35
,
2
2
5
35
,
2
2
5
35
,
9
3
0
36
,
6
4
8
37,381
38,129
E2
5
Re
p
a
i
r
s
&
M
a
i
n
t
e
n
a
n
c
e
63
,
6
8
6
36
,
3
0
0
37
,
9
0
0
38
,
6
5
8
39
,
4
3
1
40,220
41,024
E3
0
Ot
h
e
r
O
p
e
r
a
t
i
n
g
E
x
p
e
n
s
e
s
-
-
-
-
-
-
-
E7
0
Ca
p
i
t
a
l
P
u
r
c
h
a
s
e
s
-
4
0
,
0
0
0
-
-
-
-
-
E7
5
Ca
p
i
t
a
l
P
r
o
j
e
c
t
s
-
-
-
-
-
-
-
E7
9
De
p
r
e
c
i
a
t
i
o
n
19
3
,
2
8
8
-
-
-
-
-
-
E8
0
Tr
a
n
s
f
e
r
s
O
u
t
-
-
-
-
-
-
-
$
6
3
7
,
0
2
8
$
5
2
7
,
6
7
0
$
4
9
4
,
1
3
9
$
5
0
4
,
6
4
1
$
5
1
5
,
6
7
3
$
5
2
6
,
9
7
3
$
5
3
8
,
5
4
8
$
1
,
2
2
8
,
5
9
1
$
(
7
3
,
2
1
1
)
$
(
6
6
,
5
9
2
)
$
-
$
-
$
-
$
-
Fu
n
d
B
a
l
a
n
c
e
:
$
10
,
5
6
1
,
8
1
5
$
11
,
7
9
0
,
4
0
6
$
11
,
7
1
7
,
1
9
5
$
11
,
6
5
0
,
6
0
3
$
11
,
6
5
0
,
6
0
3
$
11
,
6
5
0
,
6
0
3
$11,650,603
$
11
,
7
9
0
,
4
0
6
$
11
,
7
1
7
,
1
9
5
$
11
,
6
5
0
,
6
0
3
$
11
,
6
5
0
,
6
0
3
$
11
,
6
5
0
,
6
0
3
$
11
,
6
5
0
,
6
0
3
$11,650,603
$
(1
1
,
5
9
5
,
0
2
9
)
$
(1
1
,
5
9
5
,
0
2
9
)
$
(1
1
,
5
9
5
,
0
2
9
)
$
(1
1
,
5
9
5
,
0
2
9
)
$
(1
1
,
5
9
5
,
0
2
9
)
$
(1
1
,
5
9
5
,
0
2
9
)
$(11,595,029)
$
(5
5
,
5
7
4
)
$
(5
5
,
5
7
4
)
$
(5
5
,
5
7
4
)
$
(5
5
,
5
7
4
)
$
(5
5
,
5
7
4
)
$
(55,574)
$(55,574)
$
13
9
,
8
0
3
$
66
,
5
9
2
$
-
$
-
$
-
$
-
$-
32
.
8
7
%
12
.
6
2
%
0.
0
0
%
0.
0
0
%
0.
0
0
%
0.00%0.00%
20
2
0
Pr
o
j
e
c
t
e
d
20
2
1
Pr
o
j
e
c
t
e
d
2022 Projected
Un
r
e
s
t
r
i
c
t
e
d
F
u
n
d
B
a
l
a
n
c
e
a
s
a
P
e
r
c
e
n
t
a
g
e
o
f
Or
i
g
i
n
a
l
l
y
A
d
o
p
t
e
d
E
x
p
e
n
d
i
t
u
r
e
s
20
1
6
Ac
t
u
a
l
20
1
7
Ad
o
p
t
e
d
20
1
8
Ad
o
p
t
e
d
20
1
9
Pr
o
j
e
c
t
e
d
To
t
a
l
E
x
p
e
n
d
i
t
u
r
e
s
Ne
t
I
n
c
r
e
a
s
e
(
D
e
c
r
e
a
s
e
)
i
n
F
u
n
d
B
a
l
a
n
c
e
A
d
d
:
B
e
g
i
n
n
i
n
g
F
u
n
d
B
a
l
a
n
c
e
F
u
n
d
B
a
l
a
n
c
e
L
e
s
s
:
C
a
p
i
t
a
l
C
o
n
t
r
i
b
u
t
i
o
n
s
Un
r
e
s
t
r
i
c
t
e
d
F
u
n
d
B
a
l
a
n
c
e
L
e
s
s
:
R
e
s
t
r
i
c
t
e
d
f
o
r
P
e
n
s
i
o
n
s
20
6
Airport Division Fund
A review of the fund balance projection shows a significant
drop in the projected unrestricted fund balance from FY17
through FY22. 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.
207
Parking Division Fund
Overview
The Parking Division is administered by the Director of Public Works who reports directly to the City
Administrator.
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
208
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 2016 2017 2018
Outcome Measures Actual Goal/Actual Goal
1. Percent of lease customers agreeing that available parking facilities allow them
to connect to the downtown. 84% 80%/88% 80%
2. Percent of survey respondents rating downtown parking availability as
satisfactory or better. 70% 80%/75% 80%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Parking fees/fines collected as percentage of operational cost.154% 153% 140%
2. Average percent utilization of metered parking spaces.41%40% 35%
3. Average percent utilization of leased parking spaces.92%93% 90%
4. Percent of hours the main parking garage is at capacity.1.6% 1.7% 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. $967,715 $936,602 $928,943
3. Number of parking citations issued. 17,250 20,523 17,000
4. Number of snow removal hours. 121 80.5 250
5. Number of hours the main garage reaches capacity.35.5 38.5 60.0
6. Meter revenue received per space. $335 $331 $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 FY18, the Parking Division will be replacing grounds maintenance equipment as well as continuing on
various operation and maintenance tasks associated with the various parking lots and garages operated by the
Division.
209
Parking Division Fund
Budget Summary
Category Amount Percent
Revenues:
Prk Garage Monthly Rent $ 207,185 $ 205,000 $205,000 $‐ 0.00%
Prk Garage Hourly 135,291 115,000 115,000 ‐ 0.00%
Prk Meter Receipts 253,139 225,000 230,000 5,000 2.22%
City Prk Lot Monthly 265,519 245,000 250,000 5,000 2.04%
Housing Auth Lots 252628 116,227 120,000 115,000 (5,000) ‐4.17%
State Garage Monthly 24,000 24,000 24,000 ‐ 0.00%
Residential Parking Permit 307 600 600 ‐ 0.00%
Parking Fines 132,992 115,000 120,000 5,000 4.35%
Rent‐Tower Sites 24,192 24,192 24,192 ‐ 0.00%
Miscellaneous 456 8,000 3,500 (4,500) ‐56.25%
Insurance Claims ‐ ‐ ‐ ‐ 0.00%
Long & Short (25) ‐ ‐ ‐ 0.00%
Interest 63,891 50,000 50,000 ‐ 0.00%
Int/prin‐Hammond Note 2,669 ‐ ‐ ‐ 0.00%
Sale of Assets 136,289 ‐ ‐ ‐ 0.00%
Transfer From (to) Surplus ‐ (195,190) (208,349) (13,159) 6.74%
TOTAL $ 1,362,132 $ 936,602 $928,943 $ (7,659)
Expenses:
Personnel Services $ 429,000 $451,173 $459,655 $8,482 1.88%
Materials & Supplies 15,918 35,020 34,520 (500) ‐1.43%
Contractual Services 185,469 197,030 192,129 (4,901) ‐2.49%
Utilities 34,604 39,650 40,840 1,190 3.00%
Repairs & Maintenance 119,189 158,729 159,049 320 0.20%
Other Operating Expenses 375 ‐ ‐ ‐ 0.00%
Other Non‐Operating Expenses ‐ ‐ ‐ ‐ 0.00%
Capital Purchases 13,511 55,000 42,750 (12,250) ‐22.27%
Depreciation 64,827 ‐ ‐ ‐ 0.00%
Transfers Out 130,851 ‐ ‐ ‐ 0.00%
TOTAL $ 993,744 $ 936,602 $928,943 $ (7,659)
Net Income (Loss)$ 368,388 $‐ $‐ $‐
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Net Change*
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
A review of the Parking Division’s revenues reveals that overall there is no significant change from FY17 to
FY18.
A review of the Parking Division’s expenditures reveals overall there is no significant change in the
expenditures from FY17 to FY18. The largest difference occurred in the Capital Purchases expense category,
210
Parking Division Fund
where the only purchases budgeted are the replacement of a John Deere mowing and snow removal tractor
and a mail machine replacement.
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
FY16
Budget
FY17
Budget
FY18 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 ‐ Officer, Senior Officer 2.00 2.00 2.00 ‐
Senior Parking Enforcement Officer
Parking Enforcement Officer
Parking Maintenance ‐ Trainee, Worker, Senior 3.00 3.00 3.00 ‐
Senior Parking Maintenance Work e r
Parking Maintenance Worker
Parking Maintenance Trainee
Total Full Time 7.50 7.50 7.50 ‐
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Staffing levels for the Public Works –
Parking Division have remained
constant with no expectation of a
change in the future.
211
Pa
r
k
i
n
g
Di
v
i
s
i
o
n
Fu
n
d
Fu
n
d
Ba
l
a
n
c
e
Sc
h
e
d
u
l
e
Re
v
e
n
u
e
:
R5
0
In
t
e
r
g
o
v
e
r
n
m
e
n
t
a
l
$
-
$
-
$
-
$
-
$
-
$
-
$
-
R6
0
Ch
a
r
g
e
s
f
o
r
S
e
r
v
i
c
e
s
1,
0
0
1
,
6
6
8
93
4
,
6
0
0
93
9
,
6
0
0
96
2
,
1
5
0
98
5
,
2
4
2
1,
0
0
8
,
8
8
8
1,033,101
R7
0
Fi
n
e
s
&
F
o
r
f
e
i
t
u
r
e
s
13
2
,
9
9
3
11
5
,
0
0
0
12
0
,
0
0
0
12
2
,
8
8
0
12
5
,
8
2
9
12
8
,
8
4
9
131,941
R7
5
Ot
h
e
r
O
p
e
r
a
t
i
n
g
R
e
v
e
n
u
e
s
24
,
6
2
2
32
,
1
9
2
27
,
6
9
2
28
,
3
5
7
29
,
0
3
7
29
,
7
3
4
30,448
R8
0
In
t
e
r
e
s
t
I
n
c
o
m
e
66
,
5
5
9
50
,
0
0
0
50
,
0
0
0
51
,
2
0
0
52
,
4
2
9
53
,
6
8
7
54,976
R8
5
Ot
h
e
r
N
o
n
-
O
p
e
r
a
t
i
n
g
R
e
v
e
n
u
e
1
3
6
,
2
8
9
-
-
-
-
-
-
R9
9
Ca
r
r
y
O
v
e
r
S
u
r
p
l
u
s
-
-
-
-
-
-
-
To
t
a
l
R
e
v
e
n
u
e
s
$
1,
3
6
2
,
1
3
1
$
1,
1
3
1
,
7
9
2
$
1,
1
3
7
,
2
9
2
$
1,
1
6
4
,
5
8
7
$
1,
1
9
2
,
5
3
7
$
1,
2
2
1
,
1
5
8
$1,250,466
Ex
p
e
n
d
i
t
u
r
e
s
:
E0
5
Pe
r
s
o
n
n
e
l
S
e
r
v
i
c
e
s
$
4
2
8
,
9
9
9
$
4
5
1
,
1
7
3
$
4
5
9
,
6
5
5
$
4
7
0
,
8
4
7
$
4
8
2
,
3
6
4
$
4
9
4
,
2
1
8
$
5
0
6
,
4
2
0
E1
0
Ma
t
e
r
i
a
l
s
&
S
u
p
p
l
i
e
s
15
,
9
1
8
35
,
0
2
0
34
,
5
2
0
35
,
2
1
1
35
,
9
1
5
36
,
6
3
3
37,366
E1
5
Co
n
t
r
a
c
t
u
a
l
S
e
r
v
i
c
e
s
18
5
,
4
6
9
19
7
,
0
3
0
19
2
,
1
2
9
19
5
,
9
7
2
19
9
,
8
9
2
20
3
,
8
8
9
207,967
E2
0
Ut
i
l
i
t
i
e
s
34
,
6
0
4
39
,
6
5
0
40
,
8
4
0
41
,
6
5
7
42
,
4
9
0
43
,
3
4
0
44,207
E2
5
Re
p
a
i
r
s
&
M
a
i
n
t
e
n
a
n
c
e
11
9
,
1
8
9
15
8
,
7
2
9
15
9
,
0
4
9
16
2
,
2
3
0
16
5
,
4
7
4
16
8
,
7
8
4
172,160
E3
0
Ot
h
e
r
O
p
e
r
a
t
i
n
g
E
x
p
e
n
s
e
s
37
5
-
-
-
-
-
-
E6
5
Ot
h
e
r
N
o
n
-
O
p
e
r
a
t
i
n
g
E
x
p
e
n
s
e
s
-
-
-
-
-
-
-
E7
0
Ca
p
i
t
a
l
P
u
r
c
h
a
s
e
s
13
,
5
1
1
55
,
0
0
0
42
,
7
5
0
-
-
4
7
,
8
6
2
49,297
E7
9
De
p
r
e
c
i
a
t
i
o
n
64
,
8
2
7
-
-
-
-
-
-
E8
0
Tr
a
n
s
f
e
r
s
O
u
t
13
0
,
8
5
1
-
-
-
-
-
-
$
9
9
3
,
7
4
3
$
9
3
6
,
6
0
2
$
9
2
8
,
9
4
3
$
9
0
5
,
9
1
7
$
9
2
6
,
1
3
5
$
9
9
4
,
7
2
6
$
1
,
0
1
7
,
4
1
7
$
3
6
8
,
3
8
8
$
1
9
5
,
1
9
0
$
2
0
8
,
3
4
9
$
2
5
8
,
6
7
0
$
2
6
6
,
4
0
2
$
2
2
6
,
4
3
2
$
2
3
3
,
0
4
9
Fu
n
d
B
a
l
a
n
c
e
:
$
6,
0
0
3
,
4
8
1
$
6,
3
7
1
,
8
6
9
$
6,
5
6
7
,
0
5
9
$
6,
7
7
5
,
4
0
8
$
7,
0
3
4
,
0
7
8
$
7,
3
0
0
,
4
8
0
$7,526,912
$
6,
3
7
1
,
8
6
9
$
6,
5
6
7
,
0
5
9
$
6,
7
7
5
,
4
0
8
$
7,
0
3
4
,
0
7
8
$
7,
3
0
0
,
4
8
0
$
7,
5
2
6
,
9
1
2
$7,759,961
$
(2
,
2
4
3
,
8
7
3
)
$
(2
,
2
4
3
,
8
7
3
)
$
(2
,
2
4
3
,
8
7
3
)
$
(2
,
2
4
3
,
8
7
3
)
$
(2
,
2
4
3
,
8
7
3
)
$
(2
,
2
4
3
,
8
7
3
)
$(2,243,873)
$
(1
8
0
,
5
9
5
)
$
(1
8
0
,
5
9
5
)
$
(1
8
0
,
5
9
5
)
$
(1
8
0
,
5
9
5
)
$
(1
8
0
,
5
9
5
)
$
(1
8
0
,
5
9
5
)
$(180,595)
$
3,
9
4
7
,
4
0
1
$
4,
1
4
2
,
5
9
1
$
4,
3
5
0
,
9
4
0
$
4,
6
0
9
,
6
1
0
$
4,
8
7
6
,
0
1
2
$
5,
1
0
2
,
4
4
4
$5,335,4 93
40
7
.
9
1%
4
4
2
.
3
0
%
4
6
8
.
3
8
%
5
0
8
.
8
3
%
5
2
6
.
4
9
%
5
1
2
.
9
5
%
5
2
4
.
4
2
%
20
2
0
Pr
o
j
e
c
t
e
d
20
2
1
Pr
o
j
e
c
t
e
d
2022 Projected
Un
r
e
s
t
r
i
c
t
e
d
F
u
n
d
B
a
l
a
n
c
e
a
s
a
P
e
r
c
e
n
t
a
g
e
o
f
Or
i
g
i
n
a
l
l
y
A
d
o
p
t
e
d
E
x
p
e
n
d
i
t
u
r
e
s
20
1
6
Ac
t
u
a
l
20
1
7
Ad
o
p
t
e
d
20
1
8
Ad
o
p
t
e
d
20
1
9
Pr
o
j
e
c
t
e
d
To
t
a
l
E
x
p
e
n
d
i
t
u
r
e
s
Ne
t
I
n
c
r
e
a
s
e
(
D
e
c
r
e
a
s
e
)
i
n
F
u
n
d
B
a
l
a
n
c
e
A
d
d
:
B
e
g
i
n
n
i
n
g
F
u
n
d
B
a
l
a
n
c
e
F
u
n
d
B
a
l
a
n
c
e
L
e
s
s
:
C
a
p
i
t
a
l
C
o
n
t
r
i
b
u
t
i
o
n
s
Un
r
e
s
t
r
i
c
t
e
d
F
u
n
d
B
a
l
a
n
c
e
L
e
s
s
:
R
e
s
t
r
i
c
t
e
d
f
o
r
P
e
n
s
i
o
n
s
21
2
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.
213
Transit Division Fund
Overview
The Transit Division is administered by the Director of Public Works who reports directly to the City
Administrator.
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.
214
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 2016 2017 2018
Outcome Measures Actual Goal/Actual Goal
1. Percent of riders rating service as “good” or above.94%95%/100%95%
2. Injury claims resulting in payment. 0 0/0 0
3. Percent of survey respondents agreeing that transit allows people to connect to
the community. 98% 95%/94% 95%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Passengers per mile. 0.6 0.054 0.6
2. Crashes per miles traveled. 0.001157 0.00144 0
3. Actual cost per trip – regular routes. $5.03 $6.14 $6.20
4. Actual cost per trip – Handiwheels routes. $19.90 $20.55 $22.00
5. Percent of General Fund subsidy to transit operating fund.48%40% 40%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 26 26 26
2. Total division adopted budget. $2,510,004 $2,511,218 $2,534,567
3. Number of miles of travel by transit. 518,362 524,387 479,000
4. Number of rides on transit. 299,408 286,972 335,000
5. Number of transit accidents. 6 6 0
6. Number of transfers issued. 92,027 84,687 100,000
7. Regular fare revenue. $81,731 $71,830 $92,000
8. Reduced fare revenue. $9,210 $9,370 $11,100
9. Student pass revenue. $8,770 $7,230 $15,100
10. Handiwheel pass revenue. $52,784 $51,614 $58,300
215
Transit Division Fund
Significant Changes/Initiatives
In FY18, the Transit Division will partner with the Capital Area Metropolitan Planning Organization (CAMPO)
for an assessment and recommendations for the transit system. Also in FY18, 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 $ 128,126 $‐ $‐ $‐ 0.00%
State Grants 7,444 8,259 ‐ (8,259) ‐100.00%
State‐Medicaid Waiver‐100%63,905 49,000 49,000 ‐ 0.00%
State‐Medicaid Waiver 60/40 150,304 175,000 175,000 ‐ 0.00%
State‐NEMT 91,985 80,500 80,500 ‐ 0.00%
Federal Operating Grant 752,656 752,656 740,928 (11,728) ‐1.56%
Local Grants 17,389 1,000 10,000 9,000 900.00%
Bus Fare Boxes 81,616 85,000 75,000 (10,000) ‐11.76%
Ad ul t Passes 30,198 21,500 20,000 (1,500) ‐6.98%
Student Passes 9,928 15,100 10,000 (5,100) ‐33.77%
Handi ‐wheel Fares 52,938 58,300 55,000 (3,300) ‐5.66%
Reduced Fare Passes 9,885 11,100 10,000 (1,100) ‐9.91%
Vehicle Wash Charge Backs 19,692 19,692 19,692 ‐ 0.00%
Miscellaneous 818 ‐ ‐ ‐ 0.00%
Bus Advertisement 31,291 15,000 20,000 5,000 33.33%
Insurance Claims 1,236 ‐ ‐ ‐ 0.00%
Cafeteria Refunds 3,192 ‐ ‐ ‐ 0.00%
Gas Tax Refund 17,564 17,500 17,500 ‐ 0.00%
Interest 12,286 ‐ ‐ ‐ 0.00%
Sale of Assets 21,734 ‐ ‐ ‐ 0.00%
Transfer From General Fund 1,211,549 1,007,266 1,023,442 16,176 1.61%
Transfer From Cit "E"64,688 ‐ ‐ ‐ 0.00%
Transfer From (to) Surplus ‐ 194,345 228,505 34,160 17.58%
TOTAL $ 2,780,424 $ 2,511,218 $ 2,534,567 $ 23,349
Expenses:
Personnel Services $ 1,483,475 $ 1,470,636 $ 1,509,052 $ 38,416 2.61%
Materials & Supplies 187,678 239,980 239,680 (300) ‐0.13%
Contractual Services 311,282 350,902 344,238 (6,664) ‐1.90%
Utilities 24,690 32,700 32,700 ‐ 0.00%
Repairs & Maintenance 397,574 417,000 408,897 (8,103) ‐1.94%
Other Non ‐Operating Expenses 56,442 ‐ ‐ ‐ 0.00%
Capital Purchases 33 ‐ ‐ ‐ 0.00%
Depreciation 458,144 ‐ ‐ ‐ 0.00%
TOTAL $ 2,919,318 $ 2,511,218 $ 2,534,567 $ 23,349
Net Income (Loss)$ (138,894) $‐ $‐ $‐
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
NOTE: Cit "E" represents the City’s Capital Improvement Tax that was effective from 2007 to 2012.
Net Change*
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
216
Transit Division Fund
A review of the Transit Division’s revenues reveals that the most significant changes from FY17 to FY18 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 FY18 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 FY17 to FY18 is within the Personnel
Services category. This is due to the fact that the FY18 budget includes a 2% across the board increase for all
full‐time and part‐time with benefits personnel.
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.
Full Time Equivalents (FTEs)
Job Title
Budget
FY16
Budget
FY17
Budget
FY18 Net Change*
Department of Public Works ‐ Transit
Transit Division Director 1.00 ‐ ‐ ‐
Transit Manager ‐ 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 ‐ ‐ ‐
Bus Driver/Communication Operator ‐ 2.00 2.00 ‐
Bus Driver 20.00 20.00 20.00 ‐
Part‐ti me w/Benefits Bus Driver/Service Worker 1.00 1.00 1.00 ‐
Part‐time Bus Driver 1.00 1.00 1.00 ‐
Part‐time Custodian 1.00 1.00 1.00 ‐
Part‐time Service Worker 2.00 2.00 2.00 ‐
Total Full Time 26.00 26.00 26.00 ‐
Total Part‐time 5.00 5.00 5.00 ‐
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Staffing levels for the Public Works – Transit Division have remained constant with no expectation of a change
in the future.
217
Transit Division Fund
218
Tr
a
n
s
i
t
Di
v
i
s
i
o
n
Fu
n
d
Fu
n
d
Ba
l
a
n
c
e
Sc
h
e
d
u
l
e
Re
v
e
n
u
e
:
R5
0
In
t
e
r
g
o
v
e
r
n
m
e
n
t
a
l
$
1
,
2
1
1
,
8
1
0
$
1
,
0
6
6
,
4
1
5
$
1
,
0
5
5
,
4
2
8
$
1
,
0
5
5
,
4
2
8
$
1
,
0
5
5
,
4
2
8
$
1
,
0
5
5
,
4
2
8
$
1
,
0
5
5
,
4
2
8
R6
0
Ch
a
r
g
e
s
f
o
r
S
e
r
v
i
c
e
s
20
4
,
2
5
7
21
0
,
6
9
2
18
9
,
6
9
2
18
9
,
6
9
2
18
9
,
6
9
2
189,692
189,692
R7
5
Ot
h
e
r
O
p
e
r
a
t
i
n
g
R
e
v
e
n
u
e
s
54
,
1
0
1
32
,
5
0
0
37
,
5
0
0
37
,
8
7
5
38
,
2
5
4
38,636
39,023
R8
0
In
t
e
r
e
s
t
I
n
c
o
m
e
12
,
2
8
6
-
-
-
-
-
-
R8
5
Ot
h
e
r
N
o
n
-
O
p
e
r
a
t
i
n
g
R
e
v
e
n
u
e
21
,
7
3
4
-
-
-
-
-
-
R9
0
Tr
a
n
s
f
e
r
s
I
n
1,
2
7
6
,
2
3
6
1,
0
0
7
,
2
6
6
1,
0
2
3
,
4
4
2
1,
3
0
8
,
5
7
2
1,
3
6
6
,
6
5
6
1,426,245
1,487,385
R9
9
Ca
r
r
y
O
v
e
r
S
u
r
p
l
u
s
-
-
-
-
-
-
-
To
t
a
l
R
e
v
e
n
u
e
s
$
2,
7
8
0
,
4
2
4
$
2,
3
1
6
,
8
7
3
$
2,
3
0
6
,
0
6
2
$
2,
5
9
1
,
5
6
7
$
2,
6
5
0
,
0
3
0
$
2,710,001
$2,771,528
Ex
p
e
n
d
i
t
u
r
e
s
:
E0
5
Pe
r
s
o
n
n
e
l
S
e
r
v
i
c
e
s
$
1
,
4
8
3
,
4
7
5
$
1
,
4
7
0
,
6
3
6
$
1
,
5
0
9
,
0
5
2
$
1
,
5
4
5
,
5
4
2
$
1
,
5
8
3
,
0
8
5
$
1
,
6
2
1
,
7
1
7
$
1
,
6
6
1
,
4
7
8
E1
0
Ma
t
e
r
i
a
l
s
&
S
u
p
p
l
i
e
s
18
7
,
6
7
8
23
9
,
9
8
0
23
9
,
6
8
0
24
4
,
4
7
4
24
9
,
3
6
3
254,350
259,437
E1
5
Co
n
t
r
a
c
t
u
a
l
S
e
r
v
i
c
e
s
31
1
,
2
8
2
35
0
,
9
0
2
34
4
,
2
3
8
35
1
,
1
2
2
35
8
,
1
4
5
365,308
372,614
E2
0
Ut
i
l
i
t
i
e
s
24
,
6
9
0
32
,
7
0
0
32
,
7
0
0
33
,
3
5
4
34
,
0
2
1
34,701
35,396
E2
5
Re
p
a
i
r
s
&
M
a
i
n
t
e
n
a
n
c
e
39
7
,
5
7
4
41
7
,
0
0
0
40
8
,
8
9
7
41
7
,
0
7
5
42
5
,
4
1
6
433,925
442,603
E3
0
Ot
h
e
r
O
p
e
r
a
t
i
n
g
E
x
p
e
n
s
e
s
-
-
-
-
-
-
-
E6
5
Ot
h
e
r
N
o
n
-
O
p
e
r
a
t
i
n
g
E
x
p
e
n
s
e
s
56
,
4
4
2
-
-
-
-
-
-
E7
0
Ca
p
i
t
a
l
P
u
r
c
h
a
s
e
s
33
-
-
-
-
-
-
E7
9
De
p
r
e
c
i
a
t
i
o
n
45
8
,
1
4
4
-
-
-
-
-
-
E8
0
Tr
a
n
s
f
e
r
s
O
u
t
-
-
-
-
-
-
-
$
2
,
9
1
9
,
3
1
8
$
2
,
5
1
1
,
2
1
8
$
2
,
5
3
4
,
5
6
7
$
2
,
5
9
1
,
5
6
7
$
2
,
6
5
0
,
0
3
0
$
2
,
7
1
0
,
0
0
1
$
2
,
7
7
1
,
5
2
8
$
(
1
3
8
,
8
9
4
)
$
(
1
9
4
,
3
4
5
)
$
(
2
2
8
,
5
0
5
)
$
-
$
-
$
-
$
-
Fu
n
d
B
a
l
a
n
c
e
:
$
2,
2
1
0
,
5
2
1
$
2,
0
7
1
,
6
2
7
$
1,
8
7
7
,
2
8
2
$
1,
6
4
8
,
7
7
7
$
1,
6
4
8
,
7
7
7
$
1,648,777
$1,648,777
$
2,
0
7
1
,
6
2
7
$
1,
8
7
7
,
2
8
2
$
1,
6
4
8
,
7
7
7
$
1,
6
4
8
,
7
7
7
$
1,
6
4
8
,
7
7
7
$
1,648,777
$1,648,777
$
(1
,
2
2
9
,
4
9
4
)
$
(1
,
2
2
9
,
4
9
4
)
$
(1
,
2
2
9
,
4
9
4
)
$
(1
,
2
2
9
,
4
9
4
)
$
(1
,
2
2
9
,
4
9
4
)
$
(1
,
2
2
9
,
4
9
4
)
$(1,229,494)
$
(4
1
9
,
2
8
3
)
$
(4
1
9
,
2
8
3
)
$
(4
1
9
,
2
8
3
)
$
(4
1
9
,
2
8
3
)
$
(4
1
9
,
2
8
3
)
$
(419,283)
$(419,283)
$
42
2
,
8
5
0
$
22
8
,
5
0
5
$
-
$
-
$
-
$
-
$-
16
.
8
5
%
9.
1
0
%
0
.
0
0
%
0
.
0
0
%
0
.
0
0
%
0
.
0
0
%
0
.
0
0
%
20
2
0
Pr
o
j
e
c
t
e
d
2021
Pr
o
j
e
c
t
e
d
2022 Projected
Un
r
e
s
t
r
i
c
t
e
d
F
u
n
d
B
a
l
a
n
c
e
a
s
a
P
e
r
c
e
n
t
a
g
e
o
f
Or
i
g
i
n
a
l
l
y
A
d
o
p
t
e
d
E
x
p
e
n
d
i
t
u
r
e
s
20
1
6
Ac
t
u
a
l
20
1
7
Ad
o
p
t
e
d
20
1
8
Ad
o
p
t
e
d
20
1
9
Pr
o
j
e
c
t
e
d
To
t
a
l
E
x
p
e
n
d
i
t
u
r
e
s
Ne
t
I
n
c
r
e
a
s
e
(
D
e
c
r
e
a
s
e
)
i
n
F
u
n
d
B
a
l
a
n
c
e
A
d
d
:
B
e
g
i
n
n
i
n
g
F
u
n
d
B
a
l
a
n
c
e
F
u
n
d
B
a
l
a
n
c
e
L
e
s
s
:
C
a
p
i
t
a
l
C
o
n
t
r
i
b
u
t
i
o
n
s
Un
r
e
s
t
r
i
c
t
e
d
F
u
n
d
B
a
l
a
n
c
e
L
e
s
s
:
R
e
s
t
r
i
c
t
e
d
f
o
r
P
e
n
s
i
o
n
s
21
9
Transit Division Fund
A review of the fund balance projection shows a significant drop in the projected unrestricted fund balance
from FY17 through FY22. 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.
Historically the Transit Division Fund has been receiving a General Fund subsidy. As the schedule shows, it is
expected 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.
220
Wastewater Division Fund
Overview
The Wastewater Division is administered by the Director of Public Works who reports directly to the City
Administrator.
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
221
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 2016 2017 2018
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.11 15 17
2. Percent of sanitary sewer overflows responded to within two hours of
notification. 100% 100% 100%
3. Percent of pipes cleaned. 14%9% 15%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 35 36 36
2. Total division adopted budget. $20,964,415 $13,265,220 $12,973,837
3. Number of miles of sanitary sewer. 61 40 50
4. Number of gallons of wastewater treated. 3.24B 2.6B 2.19B
5. Number of sludge tons applied to land. 1,277 702 1,900
6. Number of gallons of waste accepted from waste haulers.2,080,689 308,652 2,000,000
7. Number of wastewater accounts. 20,193 20,300 20,340
8. Number of treatment facilities. 2 2 2
9. Number of wastewater pump stations. 33 33 33
Significant Changes/Initiatives
Throughout FY18, 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.
222
Wastewater Division Fund
Budget Summary
Category Amount Percent
Revenues:
Sewer Charges ‐pwd2 $‐ $‐ $‐ $‐ 0.00%
Sewer Charges ‐special (mb) 846,816 853,597 883,712 30,115 3.53%
Sewer Chrg‐holts summit 190,924 196,039 215,000 18,961 9.67%
Sewer‐pwd#1 (city)7,041,100 7,590,503 7,701,937 111,434 1.47%
Sewer‐pwd#1 (county)2,194,046 2,316,176 2,359,368 43,192 1.86%
Sewer Charges ‐pwd3 276,929 277,131 290,000 12,869 4.64%
Septic Tank Collections 122,144 161,806 162,000 194 0.12%
Fa rm Rental 93,287 51,810 51,810 ‐ 0.00%
Sewer Connection Fees 36,096 31,000 34,000 3,000 9.68%
Miscellaneous 44,447 ‐ ‐ ‐ 0.00%
Insurance Claims 7,054 ‐ ‐ ‐ 0.00%
Cafeteria Refunds 3,603 ‐ ‐ ‐ 0.00%
Long & Short (37) ‐ ‐ ‐ 0.00%
Interest 185,294 211,000 211,000 ‐ 0.00%
Interest‐prin/int accts 34,603 34,000 10,000 (24,000) ‐70.59%
Interest‐construction accts ‐ ‐ ‐ ‐ 0.00%
Interest‐reserve acct 759,489 709,000 680,000 (29,000) ‐4.09%
Interest‐bond acct 128,948 123,000 128,000 5,000 4.07%
Sale of Assets 15,995 ‐ ‐ ‐ 0.00%
Capital Contr ‐customers 162,422 151,160 12,686 (138,474) ‐91.61%
Capital Contr‐developers 346,034 ‐ ‐ ‐ 0.00%
Capital Contr‐other Govts ‐ ‐ ‐ ‐ 0.00%
Transfer From (to) Surplus ‐ 558,998 234,324 (324,674) ‐58.08%
Bond Proceeds ‐ ‐ ‐ ‐ 0.00%
TOTAL $12,489,194 $13,265,220 $12,973,837 $(291,383)
Administrative Expenses:
Pers onnel Services $304,271 $269,115 $231,198 $(37,917) ‐14.09%
Materials & Supplies 76,168 78,630 78,630 ‐ 0.00%
Contractual Services 1,261,212 1,195,000 1,213,396 18,396 1.54%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 133 300 240 (60) ‐20.00%
Other Non ‐Operating Expenses ‐ ‐ ‐ ‐ 0.00%
Capital Purchases ‐ ‐ 4,500 4,500 0.00%
Depreciation 280,137 ‐ ‐ ‐ 0.00%
Debt Service 1,922,326 6,143,607 6,124,064 (19,543) ‐0.32%
TO TAL $3,844,247 $7,686,652 $7,652,028 $(34,624)
Net Change*
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
223
Wastewater Division Fund
Budget Summary (continued)
Category Amount Percent
Collection System Expenses:
Personnel Services $1,008,437 $1,139,186 $1,121,949 $(17,237) ‐1.51%
Materials & Supplies 59,622 81,560 81,560 ‐ 0.00%
Contractual Services 20,677 14,350 21,790 7,440 51.85%
Utilities 20,948 23,550 28,592 5,042 21.41%
Repairs & Maintenance 187,506 171,425 171,425 ‐ 0.00%
Capital Purchases 3,500 215,000 154,440 (60,560) ‐28.17%
Depreciation 484,750 ‐ ‐ ‐ 0.00%
TOTAL $1,785,440 $1,645,071 $1,579,756 $(65,315)
Treatment System Expenses:
Pers onnel Services $1,038,724 $1,078,721 $1,268,758 $190,037 17.62%
Materials & Supplies 320,726 419,601 355,601 (64,000) ‐15.25%
Contractual Services 129,366 79,800 79,800 ‐ 0.00%
Utilities 529,200 613,775 632,189 18,414 3.00%
Repairs & Maintenance 243,076 413,065 413,705 640 0.15%
Capital Purchases (471) 217,000 192,000 (25,000) ‐11.52%
Depreciation 512,383 ‐ ‐ ‐ 0.00%
TOTAL $2,773,004 $2,821,962 $2,942,053 $120,091
Expenses Funded by Sewer System Revenue Bonds:
SRF FY12 Bond Projects $‐ $‐ $‐ $‐ 0.00%
SRF FY14 Bond Projects 14,104 ‐ ‐ ‐ 0.00%
Series 2016 Bond Projects 173,551 ‐ ‐ ‐ 0.00%
TOTAL $187,655 $‐ $‐ $‐
Wastewater Capital Projects:
Capital Projects $2,216,695 $1,111,535 $800,000 $(311,535) ‐28.03%
TOTAL $2,216,695 $1,111,535 $800,000 $(311,535)
TOTAL W ASTEWATER EXP ENSES $10,807,041 $13,265,220 $12,973,837 $(291,383)
Net Income (Loss)$ 1,682,153 $‐ $‐ $‐
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
FY16Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
Net Change*
A review of the Wastewater Division revenue activity shows there is a decrease in the revenues from FY17 to
FY18. The decrease is primarily due to the fact that the Transfer from Surplus account is less in FY18 than in
FY17 as a result of the overall FY18 expenses being less. The sewer rate increase effective June 1, 2017 was
built into the FY17 and FY18 budget. There are no additional approved increases scheduled at this time.
A review of the expense budgets for Administration from FY17 to FY18 reveals that the expenses will remain
fairly stable.
224
Wastewater Division Fund
A review of the FY18 expense budget for Collection Systems reveals there is an overall decrease in the budget
from FY17 to FY18. The FY18 budget for capital purchases has been reduced.
A review of the FY18 expense budget for Treatment Systems reveals there is an overall increase in the budget
from FY17 to FY18. The increase is primarily related to the Personnel Services category. In addition to the 2%
across the board increase in the FY18 budget, there were several adjustments made as a result of the
compensation and classification study that was completed in FY17.
Full Time Equivalents (FTEs)
Job Title
Budget
FY16
Budget
FY17
Budget
FY18 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 ‐ ‐ ‐
Collection System Manager ‐ 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 1.00 ‐
Utility Crew Supervisor 3.00 3.00 3.00 ‐
Utilities Electrician 1.00 1.00 1.00 ‐
Laboratory Analyst 1.00 ‐ ‐ ‐
Wastewater Laboratory Analyst ‐ 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 I, II 3.00 3.00 3.00 ‐
WWTP Operator I
WWTP Operator II
Wastewater Environmental Specialist 1.00 1.00 1.00 ‐
Utility Maintenance Crew Leader 7.00 7.00 7.00 ‐
Utility Maintenance ‐ Trainee, Woker, Senior 7.00 8.00 8.00 ‐
Senior Utility Maintenance Worker
Utility Maintenance Worker
Utility Maintenance Trainee
Part‐time Construction Inspector 1.00 1.00 1.00 ‐
Total Full Time 35.00 36.00 36.00 ‐
Total Part‐time 1.00 1.00 1.00 ‐
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
Staffing levels for the Public Works – Wastewater Division from FY17 to FY18 have remained constant with no
expectation of a change in the future.
225
Wastewater Division Fund
226
Wa
s
t
e
w
a
t
e
r
Di
v
i
s
i
o
n
Fu
n
d
Fu
n
d
Ba
l
a
n
c
e
Sc
h
e
d
u
l
e
Re
v
e
n
u
e
:
R6
0
Ch
a
r
g
e
s
f
o
r
S
e
r
v
i
c
e
s
$
1
0
,
7
6
5
,
2
4
7
$
1
1
,
4
4
7
,
0
6
2
$
1
1
,
6
6
3
,
8
2
6
$
1
1
,
9
3
2
,
0
9
4
$
1
2
,
2
0
6
,
5
3
3
$
1
2
,
4
8
7
,
2
8
3
$
1
2
,
7
7
4
,
4
9
0
R6
5
Fe
e
s
L
i
c
e
n
s
e
s
&
P
e
r
m
i
t
s
36
,
0
9
6
31
,
0
0
0
34
,
0
0
0
34
,
7
8
2
35
,
5
8
2
36,400
37,238
R7
5
Ot
h
e
r
O
p
e
r
a
t
i
n
g
R
e
v
e
n
u
e
s
55
,
0
6
7
-
-
-
-
-
-
R8
0
In
t
e
r
e
s
t
I
n
c
o
m
e
1,
1
0
8
,
3
3
4
1,
0
7
7
,
0
0
0
1,
0
2
9
,
0
0
0
1,
0
2
9
,
0
0
0
1,
0
2
9
,
0
0
0
1,
0
2
9
,
0
0
0
1,029,000
R8
5
Ot
h
e
r
N
o
n
-
O
p
e
r
a
t
i
n
g
R
e
v
e
n
u
e
52
4
,
4
5
0
15
1
,
1
6
0
12
,
6
8
6
12
,
9
7
8
13
,
2
7
6
13,582
13,894
To
t
a
l
R
e
v
e
n
u
e
s
$
12
,
4
8
9
,
1
9
4
$
12
,
7
0
6
,
2
2
2
$
12
,
7
3
9
,
5
1
2
$
13
,
0
0
8
,
8
5
4
$
13
,
2
8
4
,
3
9
1
$
13
,
5
6
6
,
2
6
5
$13,854,622
Ex
p
e
n
d
i
t
u
r
e
s
:
E0
5
Pe
r
s
o
n
n
e
l
S
e
r
v
i
c
e
s
$
2
,
3
5
1
,
4
3
0
$
2
,
4
8
7
,
0
2
3
$
2
,
6
2
1
,
9
0
6
$
2
,
6
8
4
,
5
6
7
$
2
,
7
4
9
,
0
0
2
$
2
,
8
1
5
,
2
7
3
$
2
,
8
8
3
,
4
4
3
E1
0
Ma
t
e
r
i
a
l
s
&
S
u
p
p
l
i
e
s
45
6
,
5
1
5
57
9
,
7
9
1
51
5
,
7
9
1
52
6
,
1
0
7
53
6
,
6
2
9
547,362
558,309
E1
5
Co
n
t
r
a
c
t
u
a
l
S
e
r
v
i
c
e
s
1,
4
1
1
,
2
5
5
1,
2
8
9
,
1
4
9
1,
3
1
4
,
9
8
5
1,
3
4
1
,
2
8
5
1,
3
6
8
,
1
1
1
1,
3
9
5
,
4
7
3
1,423,382
E2
0
Ut
i
l
i
t
i
e
s
55
0
,
1
4
8
63
7
,
3
2
5
66
0
,
7
8
0
67
3
,
9
9
6
68
7
,
4
7
5
701,225
715,250
E2
5
Re
p
a
i
r
s
&
M
a
i
n
t
e
n
a
n
c
e
43
0
,
7
1
6
58
4
,
7
9
0
58
5
,
3
7
0
59
7
,
0
7
7
60
9
,
0
1
9
621,199
633,623
E7
0
Ca
p
i
t
a
l
P
u
r
c
h
a
s
e
s
3,
0
2
9
43
2
,
0
0
0
35
0
,
9
4
0
44
2
,
0
2
0
18
7
,
0
0
0
327,331
381,201
E7
5
Ca
p
i
t
a
l
P
r
o
j
e
c
t
s
49
5
,
2
1
6
1,
1
1
1
,
5
3
5
80
0
,
0
0
0
-
-
-
-
E7
9
De
p
r
e
c
i
a
t
i
o
n
3,
0
1
2
,
8
5
5
-
-
-
-
-
-
E9
0
De
b
t
S
e
r
v
i
c
e
2,
0
9
5
,
8
7
7
6,
1
4
3
,
6
0
7
6,
1
2
4
,
0
6
4
6,
1
2
4
,
0
6
4
6,
1
2
4
,
0
6
4
6,
1
2
4
,
0
6
4
6,124,064
$
1
0
,
8
0
7
,
0
4
1
$
1
3
,
2
6
5
,
2
2
0
$
1
2
,
9
7
3
,
8
3
6
$
1
2
,
3
8
9
,
1
1
6
$
1
2
,
2
6
1
,
3
0
0
$
1
2
,
5
3
1
,
9
2
7
$
1
2
,
7
1
9
,
2
7
2
$
1
,
6
8
2
,
1
5
3
$
(
5
5
8
,
9
9
8
)
$
(
2
3
4
,
3
2
4
)
$
6
1
9
,
7
3
8
$
1
,
0
2
3
,
0
9
1
$
1
,
0
3
4
,
3
3
8
$
1
,
1
3
5
,
3
5
0
Fu
n
d
B
a
l
a
n
c
e
:
$
51
,
5
7
5
,
1
8
0
$
53
,
2
5
7
,
3
3
3
$
52
,
6
9
8
,
3
3
5
$
52
,
4
6
4
,
0
1
1
$
53
,
0
8
3
,
7
4
9
$
54
,
1
0
6
,
8
4
0
$55,141,178
$
53
,
2
5
7
,
3
3
3
$
52
,
6
9
8
,
3
3
5
$
52
,
4
6
4
,
0
1
1
$
53
,
0
8
3
,
7
4
9
$
54
,
1
0
6
,
8
4
0
$
55
,
1
4
1
,
1
7
8
$56,276,528
$
(4
5
,
3
6
7
,
5
3
0
)
$
(4
5
,
3
6
7
,
5
3
0
)
$
(4
5
,
3
6
7
,
5
3
0
)
$
(4
5
,
3
6
7
,
5
3
0
)
$
(4
5
,
3
6
7
,
5
3
0
)
$
(4
5
,
3
6
7
,
5
3
0
)
$(45,367,530)
$
(1
,
2
8
2
,
3
9
2
)
$
(1
,
2
8
2
,
3
9
2
)
$
(1
,
2
8
2
,
3
9
2
)
$
(1
,
2
8
2
,
3
9
2
)
$
(1
,
2
8
2
,
3
9
2
)
$
(1
,
2
8
2
,
3
9
2
)
$(1,282,392)
$
(8
0
7
,
5
4
1
)
$
(8
0
7
,
5
4
1
)
$
(8
0
7
,
5
4
1
)
$
(8
0
7
,
5
4
1
)
$
(8
0
7
,
5
4
1
)
$
(807,541)
$(807,541)
$
(1,
4
8
1
,
9
3
4
)
$
(1
,
4
8
1
,
9
3
4
)
$
(1
,
4
8
1
,
9
3
4
)
$
(1
,
4
8
1
,
9
3
4
)
$
(1
,
4
8
1
,
9
3
4
)
$
(1
,
4
8
1
,
9
3
4
)
$(1,481,934)
$
4,
3
1
7
,
9
3
6
$
3,
7
5
8
,
9
3
8
$
3,
5
2
4
,
6
1
4
$
4,
1
4
4
,
3
5
2
$
5,
1
6
7
,
4
4
3
$
6,
2
0
1
,
7
8
1
$7,337,131
20
.
6
0
%
28
.
3
4
%
27
.
1
7
%
33
.
4
5
%
42
.
1
4
%
49
.
4
9
%
57.69%
L
e
s
s
:
R
e
s
t
r
i
c
t
e
d
f
o
r
P
e
n
s
i
o
n
s
20
2
0
Pr
o
j
e
c
t
e
d
20
2
1
Pr
o
j
e
c
t
e
d
2022 Projected
Un
r
e
s
t
r
i
c
t
e
d
F
u
n
d
B
a
l
a
n
ce
a
s
a
P
e
r
c
e
n
t
a
g
e
o
f
Or
i
g
i
n
a
l
l
y
A
d
o
p
t
e
d
E
x
p
e
n
d
i
t
u
r
e
s
20
1
6
Ac
t
u
a
l
20
1
7
Ad
o
p
t
e
d
20
1
8
Ad
o
p
t
e
d
20
1
9
Pr
o
j
e
c
t
e
d
To
t
a
l
E
x
p
e
n
d
i
t
u
r
e
s
Ne
t
I
n
c
r
e
a
s
e
(
D
e
c
r
e
a
s
e
)
i
n
F
u
n
d
B
a
l
a
n
c
e
A
d
d
:
B
e
g
i
n
n
i
n
g
F
u
n
d
B
a
l
a
n
c
e
F
u
n
d
B
a
l
a
n
c
e
L
e
s
s
:
C
a
p
i
t
a
l
C
o
n
t
r
i
b
u
t
i
o
n
s
Un
r
e
s
t
r
i
c
t
e
d
F
u
n
d
B
a
l
a
n
c
e
L
e
s
s
:
R
e
s
t
r
i
c
t
e
d
B
o
n
d
F
u
n
d
s
L
e
s
s
:
C
a
p
i
t
a
l
P
r
o
j
e
c
t
s
22
7
Wastewater Division Fund
A review of the fund balance projection shows that the Wastewater Division Fund is fiscally stable. The
operating expenditures and revenue sources are projected to remain constant in the future budget years. 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.
228
SECTION 8: Capital Improvement Tax Funds
229
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 and one‐half 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
230
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.
231
Capital Improvement Tax (CIT) Funds
Capital Improvement Tax Summary by Fund Source
Capital Improvement
Tax Issuance
Fund
Number
FY16
Actual
FY17
Adopted
FY18
Adopted
Future Years
(FY19‐FY22) Total Funding
C.I. Sales Tax D 02‐07 42 $ 5,989 $‐ $‐ $‐ $5,989
C.I. Sales Tax E 07‐12 43 855,922 ‐ ‐ ‐ 855,922
C.I. Sales Tax F 12‐17 44 5,578,838 3,197,875 ‐ ‐ 8,776,713
C.I. Sales Tax G 17‐22 45 ‐ ‐ 5,011,375 17,500,000 22,511,375
Total $ 6,440,749 $ 3,197,875 $ 5,011,375 $ 17,500,000 $ 32,149,999
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 funding sources for the Capital Improvement Tax. 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, 2022.
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 became effective beginning April 1, 2017 and will
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
had been determined in FY17, a budget amendment was approved by Council. Funds for this Capital
Improvement Tax were included in the FY18 budget.
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 FY18 total estimated expenditures for
capital projects included in the five‐year plan is $5,000,000 with an additional $11,375 budgeted for Transfer
to the TIF Fund, for a total budget of $5,011,375. A summary of the expenditures by category is summarized
below.
232
Capital Improvement Tax (CIT) Funds
Capital Improvement Plan Summary – Expenditures by Category
Category FY16 Actual
FY17
Adopted
FY18
Adopted
Future Years
(FY19‐FY22) Total Funding
Parks and Recreation $ 2,082,101 $ 229,000 $ 250,000 $ 2,000,000 $ 4,561,101
Public Safety 1,435,196 442,500 1,580,000 2,985,250 6,442,946
Street and Storm Water 2,582,336 1,815,000 2,850,000 9,625,000 16,872,336
Information Technology 105,045 100,000 105,000 345,000 655,045
Other 236,071 611,375 226,375 2,544,750 3,618,571
Total $ 6,440,749 $ 3,197,875 $ 5,011,375 $ 17,500,000 $ 32,149,999
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 became effective beginning April 1, 2017 and will
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
had been determined in FY17, a budget amendment was approved by Council. Funds for this Capital
Improvement Tax were included in the FY18 budget.
233
Capital Improvement Tax (CIT) Funds
Capital Improvement Plan Project Summary
Project Description
Project
Number
FY16
Actual
FY17
Adopted
FY18
Adopted
Future Years
(FY19‐FY22)
Total
Funding
Parks and Recreation:
Oak Hills Improvements 574001 $ (209) $ 14,000 $‐ $‐ $ 13,791
Greenway Acqstn & Dvlpmnt 574003 35,137 125,000 ‐ ‐ 160,137
N Jeff City Park Development 574019 202 10,000 ‐ ‐ 10,202
Neighborhood Parks 574020 27 ‐ ‐ ‐ 27
Ellis‐porter Pool Renov 574023 162,789 ‐ ‐ ‐ 162,789
Parks Small Projects 574026 23,822 50,000 ‐ ‐ 73,822
Parks Facilities Rehab 574027 21,945 30,000 250,000 2,000,000 2,301,945
Land Acquisition 574038 10,054 ‐ ‐ ‐ 10,054
Multipurpose Building 574052 1,705,141 ‐ ‐ ‐ 1,705,141
Frog Hollow Greenway 574059 123,192 ‐ ‐ ‐ 123,192
Public Safety:
Fire Equip Replacement 575002 36,515 37,500 37,500 131,250 242,765
Fire Apparatus 575004 373,075 375,000 400,000 1,400,000 2,548,075
New Fire Station #2 575006 ‐ ‐ 722,500 ‐ 722,500
Police Field Oper Equip 575009 121,083 30,000 80,000 464,000 695,083
Police Renov & Upgrades 575010 ‐ ‐ ‐ 300,000 300,000
Emergency Sirens System 575012 ‐ ‐ ‐ 60,000 60,000
Phone & Radio Upgrades 575014 338,015 ‐ ‐ ‐ 338,015
Police HVAC 575015 566,508 ‐ ‐ ‐ 566,508
PD Info System Improvements 575019 ‐ ‐ 140,000 60,000 200,000
Communications Equip Upgrades 575020 ‐ ‐ 200,000 570,000 770,000
Street and Storm Water:
Stormwater Improvements 576007 (10,402) 515,000 360,000 1,440,000 2,304,598
Satinwood Dr Stormwater Imprvs 576011 1,055 ‐ ‐ ‐ 1,055
Belmont Stormwater 576015 6,273 ‐ ‐ ‐ 6,273
Westwood Dr Stormwater 576016 77,646 ‐ ‐ ‐ 77,646
Forest Hill Stormwater 576017 71,277 ‐ ‐ ‐ 71,277
City/County Cooperative Projects 577020 ‐ ‐ 1,160,000 3,540,000 4,700,000
Street Resurfacing 577031 1,130,810 800,000 1,200,000 4,200,000 7,330,810
Frog Hollow 577033 7,104 ‐ ‐ ‐ 7,104
MSP 577035 ‐ 200,000 ‐ ‐ 200,000
Stadium/Jefferson 577036 871,381 ‐ ‐ ‐ 871,381
Old Town Projects 577038 ‐ 300,000 ‐ ‐ 300,000
Stadium/Monroe 577053 204,760 ‐ ‐ ‐ 204,760
Marshall & Roland Sidewalk 577055 57,279 ‐ ‐ ‐ 57,279
Baptist Sidewalk Project 577057 156,588 ‐ ‐ ‐ 156,588
Downtown Electric 577058 1,600 ‐ ‐ ‐ 1,600
MSP Parkway 577059 3,669 ‐ ‐ ‐ 3,669
Local Road Studies/Grant match 577062 ‐ ‐ 30,000 120,000 150,000
Misc Nhood Sidewalk 577106 2,367 ‐ 100,000 325,000 427,367
Major Road Imprs/exts 577107 930 ‐ ‐ ‐ 930
Information Technology:
Its/gis 578051 105,045 100,000 105,000 345,000 655,045
Other:
Annexation 578056 212 ‐ ‐ ‐ 212
Contingency 578063 ‐ ‐ 115,000 1,844,750 1,959,750
MSP Partnership 578076 15,000 ‐ ‐ ‐ 15,000
Transfer to Tif Fund 590050 10,703 11,375 11,375 ‐ 33,453
Transit Matching 590070 64,688 400,000 ‐ 400,000 864,688
Airport Matching 590075 145,468 200,000 100,000 300,000 745,468
Total $ 6,440,749 $ 3,197,875 $ 5,011,375 $ 17,500,000 $ 32,149,999
234
Capital Improvement Tax (CIT) Funds
The table above illustrates how the sales tax revenues were expended in FY16, as well as the projected
expenditures for FY17 and FY18. The schedule also includes estimated projections for future years as the
current tax issuance sunsets on March 31, 2022.
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 (Project # 574052)
Project Type: Parks and Recreation
Description: This funding was for the design and construction of a Multipurpose Building on the campus of
the local University. The project was completed in early 2017. The facility is a joint project between Lincoln
University and the City of Jefferson Department of Parks, Recreation and Forestry. It is being 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.
235
Capital Improvement Tax (CIT) Funds
Project Name: Fire Apparatus (Project # 575004)
Project Type: Fire Department
Description: The cost to finance the purchase of seven fire trucks.
Project Rationale: In prior years the City leased fire trucks. In FY17, the decision was made to payoff and exit
the lease and to then finance the purchase of seven new fire trucks. The budget in future years will be used to
make principal and interest payments on the financing. The biggest advantage to financing the seven fire
trucks is the fact that there is no large balloon payment due at the end of the loan, unlike with leasing.
Additionally, by purchasing the trucks, the City has some input on the specifications of the fleet as the trucks
are being built.
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.
236
Capital Improvement Tax (CIT) Funds
Project Name: Police Field Operations Equipment (Project # 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.
Project Name: Stormwater Improvements (Project # 576007)
Project Type: Public Works
Description: The costs budgeted during FY17 and FY18, as well as all future years, 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, and continues to be an area of ongoing concern.
Estimated Impact on Operating Budget: No negative impact on the operating budget in the short term. The
culverts repaired with these funds 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: City/County Cooperative Projects (Project # 577020)
Project Type: Public Works
Description: These projects will be cooperative projects between the City of Jefferson and the County of
Cole, Missouri and will focus on capital improvements that are pertinent to both entities.
Project Rationale: These projects will be identified based on the future needs of both the City and the County.
By making the projects cooperative, it allows for a pooling of funds and a way to use those funds more
efficiently and effectively.
Estimated Impact on Operating Budget: No impact on the operating budget in the short term. In the future
normal maintenance will occur.
237
Capital Improvement Tax (CIT) Funds
Project Name: Street Resurfacing (Project # 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.
238
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.
239
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 making and adopting 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 parks fund and
of the supervision, improvement, care and custody of the parks. 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. Construction
of The Linc, the cooperative Recreation/Wellness Center project with Lincoln University, was completed and
opened in late February. Another partnership with Lincoln University is the tennis court renovation project
which includes the construction of four new courts, which is scheduled to be completed by December 2017.
Additional construction included a renovation of the Park Management Center. The Park Management Center
was renovated and expanded, turning a garage area into two new offices for the Park Manager and the Parks
and Landscape Planner.
The Frog Hollow Greenway Expansion phase 2 was completed and work continues on phases 3 and 4 to
complete the entire loop. A new playground was installed in McClung Park and the caretaker’s house at
McClung Park was demolished and removed.
After some complaints from neighbors near the Joseph Miller Flying Field, Parks and Recreation built a berm
adding trees and landscaping and moved the shelter to the West end of the flying field to get it farther from
the adjacent neighborhood. A low water crossing and storm water control pipe was replaced in Binder Park
after a collapse of the old one.
240
Department of Parks, Recreation and Forestry
Several projects were completed at Ellis Porter‐Riverside Park including re‐opening the Riverside Drive access,
replacing lighting, cleaning the concrete stage and seating area at the amphitheater, and installing wayfinding
signs to the park on East McCarty Street near the Grant Street intersection.
A couple of art projects included working with the Cultural Arts Commission to install the Fountain of Hope in
the Saffee’s plaza and installing “Helping Hands” art piece in the center of the Jefferson/Stadium roundabout.
Finally, the Department is working on a Master Plan which should be completed in late 2017/early 2018 and
will guide future projects and improvements to the park system.
Budget Summary – Revenues by Category
Category Amount Percent
Revenues:
Sales & Use Taxes $ 5,358,988 $ 5,073,365 $ 5,125,000 $ 51,635 1.02%
Property Taxes ‐ ‐ ‐ ‐ 0.00%
Intergovernmental 10,000 ‐ ‐ ‐ 0.00%
Other Operating 380,245 35,950 35,950 ‐ 0.00%
Interest Income 149,720 60,000 45,000 (15,000) ‐25.00%
Other Non‐Operating 67,149 10,000 10,000 ‐ 0.00%
Carry Over Surplus ‐ (690,557) (82,626) 607,931 ‐88.03%
Ice Arena 396,749 429,400 448,100 18,700 4.35%
Golf Course 518,275 499,350 506,375 7,025 1.41%
Memorial P ool 235,474 216,750 225,150 8,400 3.88%
Ellis Porter Pool 118,391 95,100 116,450 21,350 22.45%
Parks Maintenance 272,284 231,300 232,300 1,000 0.43%
Recreation Programs 538,365 505,445 542,459 37,014 7.32%
Multipurpose Building ‐ 78,300 172,870 94,570 120.78%
Capital Projects 95,863 ‐ ‐ ‐ 0.00%
TOTAL $ 8,141,503 $ 6,544,403 $ 7,377,028 $ 832,625
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
Net Change*
241
Department of Parks, Recreation and Forestry
The budgeted revenues for FY18
show an increase with the most
significant change in the Carry Over
Surplus category. This is due to the
fact that the Department is
budgeted to transfer a smaller
amount back to their fund balance
at the end of FY18 compared to the
end of FY17.
Budget Summary – Expenses by Division
Division Amount Percent
Administration $ 813,883 $ 1,009,811 $948,712 $(61,099) ‐6.05%
Ice Arena 909,657 554,862 787,689 232,827 41.96%
Golf Course 747,027 798,237 752,871 (45,366) ‐5.68%
Memorial Pool 341,783 295,878 311,929 16,051 5.42%
Ellis Porter Pool 266,340 182,489 203,299 20,810 11.40%
Parks Maintenance 2,099,613 2,283,494 2,373,910 90,416 3.96%
Recreation Programs 1,423,142 1,217,202 1,461,713 244,511 20.09%
Multipurpose Building 4 191,055 403,460 212,405 111.17%
Transfers & Subsidies 10,703 11,375 11,375 ‐ 0.00%
Capital P rojects 4,309,471 ‐ 122,070 122,070 0.00%
TOTAL $ 10,921,623 $ 6,544,403 $ 7,377,028 $832,625
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
Net Change*
242
Department of Parks, Recreation and Forestry
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.
A review of the expenditures by
division reveals an overall
increase in the Parks and
Recreation budget with the
most significant increases
occurring in the Recreation
Programs, Ice Arena and
Multipurpose Building
divisions. In the Recreation
Programs division, the increase
is due to multiple full‐time
positions being moved to this
division from other divisions, as
well as the addition of a full‐
time Recreation Specialist in
FY18. In the Ice Arena division,
the increase is due to
additional equipment, including
new ADA accessible bleachers
with numbered seating, as well
as an increase in seasonal
salaries in FY18. In the
Multipurpose Building division,
the increase is due to the fact
that the facility was only
operational for a partial year in
FY17. FY18 will be the first full
year of operations.
243
Department of Parks, Recreation and Forestry
Full Time Equivalents (FTEs)
Job Title
FY16
Actual
FY17
Adopted
FY18
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)
Assistant Director of Parks & Recreation ‐ ‐ 1.00 1.00
Parks Manager ‐ ‐ 1.00 1.00
Recreation Facilities Division Director 1.00 1.00 ‐ (1.00)
General Rec Services Division Di rector 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 ‐
Program Manager ‐ ‐ 6.00 6.00
Senior Management Analyst ‐ ‐ 1.00 1.00
Community Relations Manager ‐ ‐ 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)
Golf Superintendent ‐ ‐ 1.00 1.00
Re creation Program Specialist 2.00 2.00 1.00 (1.00)
Mechanic 2.00 2.00 2.00 ‐
Administrative Assistant 1.00 1.00 1.00 ‐
Fiscal Affairs Tecnician 1.00 1.00 ‐ (1.00)
Recreation Specialist ‐ ‐ 1.00 1.00
Management Assistant ‐ ‐ 1.00 1.00
Parks Maintenance Crew Leader 4.00 4.00 4.00 ‐
Parks Maintenance 20.00 21.00 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 ‐
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‐ti me 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 48.00 49.00 1.00
Total Part‐time 313.00 391.00 391.00 ‐
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
244
Department of Parks, Recreation and Forestry
A review of the staffing levels from FY17 to
FY18 will reflect the addition of one Recreation
Specialist position. There were also several
positions that were reclassified/retitled during
the compensation and classification study that
was conducted during FY17. 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.
245
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 2016 2017 2018
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. 91% 90%/79% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of growth in number of new households/family members in RecTrac
customer database.
7.4% HH
9.3% F
18% HH
12% F
4% HH
3% F
2. Percent of growth in new Facebook friends. 29%16% 20%
3. Percent of growth in new Friends of Parks. 22%18% 20%
4. Percent of member attendance at Parks and Recreation Commission
meetings. 95% 90% 90%
5. Percent of program and facility cost recovery from user fees as measured by
annual Enterprise Operations report. 55% 36.27% 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. 23% 21% 25%
8. Percent of survey respondents who indicated registration process was easy
and convenient with a rating of strongly agree or agree. 93% 93% 85%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).6 5 7
2. Number of FTE positions authorized (Seasonal). 0 0 0
3. Total division adopted budget. $851,003 $1,009,811 $948,712
4. Number of Parks and Recreation Commission and Advisory Committee
meetings within fiscal year. 24 23 24
246
Department of Parks, Recreation and Forestry
Administration
Performance Measures (continued) 2016 2017 2018
Workload / Service Level Indicators (continued) Actual Actual Projected
5. Number of facility and program participations as measured by the annual
department Enterprise Operations Report. 493,369 547,065 503,236
6. Number of activity registration transactions as measured by the RecTrac
General Ledger Summary Distribution Report. 13,905 13,793 14,044
7. Number of facility/rental reservation transactions as measured by the
RecTrac General Ledger Summary Distribution Report. 4,769 4,869 4,800
8. Number of households/family members in RecTrac customer database.30,465/60,242 36,025/67,313 30,500/60,500
9. Number of Facebook friends. 4,915 5,713 5,000
10. Number of Friends of Parks. 1,116 1,317 1,200
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $ 395,856 $524,989 $520,736 $ (4,253) ‐0.81%
Materials & Supplies 5,636 6,350 6,850 500 7.87%
Contractual Services 392,907 397,057 412,861 15,804 3.98%
Utilities 552 615 615 ‐ 0.00%
Repairs & Maintenance 4,768 5,800 6,600 800 13.79%
Capital Purchases 14,164 75,000 1,050 (73,950) ‐98.60%
TOTAL $ 813,883 $ 1,009,811 $948,712 $(61,099)
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
Net Change*
247
Department of Parks, Recreation and Forestry
Administration
The Department tracks the
expenses associated with
administrative services for the
Department of Parks, Recreation
and Forestry.
248
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 2016 2017 2018
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. 90% 85%/90% 90%
2. Percent of survey respondents rating their enjoyment of skating lessons as
“satisfied” or above based on post activity evaluations. 95% 85%/90% 90%
3. Percent of survey respondents rating the facility safety and cleanliness as
“satisfied” or above based on post activity evaluations. 95% 85%/90% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of program and facility cost recovery from user fees measured by
annual Enterprise Operations Report. 69% 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. 80%90%95%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).1.85 1.95 2.95
2. Number of FTE positions authorized (Seasonal). 5.95 5.95 5.95
3. Total division adopted budget. $535,762 $554,862 $787,689
4. Number of participants in skating lessons. 6,485 8,085 9,000
5. Number of participants in public skating sessions.18,933 19,505 20,000
6. Number of participants in ice sports. 7,131 13,728 15,000
7. Number of participants in special events. 11,133 16,249 17,000
8. Number of participants in rentals. 9,977 4,748 5,000
9. Total number of participants. 53,659 62,315 65,000
10. Total hours of operation. 5,256 8,520 8,600
11. Total ice time utilized. 3,942 6,390 6,500
249
Department of Parks, Recreation and Forestry
Ice Arena
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 396,749 $ 429,400 $ 448,100 $ 18,700 4.35%
TOTAL $ 396,749 $ 429,400 $ 448,100 $ 18,700
Expenses:
Personnel Services $ 299,377 $ 263,196 $ 336,360 $ 73,164 27.80%
Materials & Supplies 101,204 104,250 106,250 2,000 1.92%
Contractual Services 18,099 20,496 25,729 5,233 25.53%
Utilities 104,140 112,960 120,450 7,490 6.63%
Repairs & Maintenance 358,961 52,160 53,900 1,740 3.34%
Capital Purchases 27,877 1,800 145,000 143,200 7955.56%
TOTAL $ 909,658 $ 554,862 $ 787,689 $ 232,827
Net Income (Lo ss) $ (512,909) $ (125,462) $ (339,589) $ (214,127)
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
Net Change*
250
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.
251
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. Update the Oak Hills Golf Center
Masterplan
OBJECTIVE: Survey golfers and seek
community input to revise/update Oak Hills
Golf Center Masterplan.
Performance Measures 2016 2017 2018
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. 86% 85%/93% 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. 60% 85%/72% 85%
3. Percent of survey respondents rating overall golfing experience as “satisfied”
or above based on post activity evaluations. 81% 90%/91% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of repeat tournaments. 67%91% 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. 62% 76% 87%
3. Percent of program/facility cost recovery from user fees as measured by
Annual Enterprise Operations Report. 71% 78% 67%
4. Percent of days open in the operating season. 81%80% 75%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).7 5.9 5.4
2. Number of FTE positions authorized (Seasonal). 3.75 3.75 3.75
3. Total division adopted budget. $826,226 $798,237 $752,871
4. Number of rounds played. 22,350 19,668 21,000
5. Number of tournament rounds played. 2,239 2,192 2,000
6. Number of lesson participants. 1,431 1,135 1,200
7. Number of “buckets of balls” sold for driving range use.4,681 4,580 4,500
8. Number of days open during operating season. 294 out of 363 289 out of 363 280 out of 363
9. Number of repeat tournaments and total tournaments.22 out of 33 29 out of 32 20 out of 28
252
Department of Parks, Recreation and Forestry
Golf Course
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 518,275 $499,350 $506,375 $7,025 1.41%
TOTAL $ 518,275 $499,350 $506,375 $7,025
Expenses:
Personnel Services $ 472,448 $523,879 $454,221 $(69,658) ‐13.30%
Materials & Supplies 124,323 168,650 169,050 400 0.24%
Contractual Services 4,010 8,300 55,800 47,500 572.29%
Utilities 24,564 24,683 26,150 1,467 5.94%
Repairs & Maintenance 44,491 53,225 47,650 (5,575) ‐10.47%
Capital Purchases 77,191 19,500 ‐ (19,500) ‐100.00%
TOTAL $ 747,027 $798,237 $752,871 $(45,366)
Net Income (Loss) $ (228,752) $ (298,887) $ (246,496) $52,391
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
Net Change*
253
Department of Parks, Recreation and Forestry
Golf Course
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.
254
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 2016 2017 2018
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. 100% 90%/94% 100%
2. Percent of respondents rating enjoyment of swimming lessons “satisfied” or
above based on post activity evaluations. 96% 90%/84% 100%
3. Percent of survey respondents who rated facility safety and cleanliness as
“satisfied” or above based on post activity evaluations. 96% 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. 69% 64% 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. 73 of 77 77 of 78 82 of 82
255
Department of Parks, Recreation and Forestry
Memorial Pool
Performance Measures (continued) 2016 2017 2018
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 $295,878 $311,929
4. Number of participants in swim lessons. 3,364 3,593 3,600
5. Number of participants in public sessions. 32,411 31,447 32,000
6. Number of participants in pool rentals. 4,502 4,057 4,100
7. Number of participants in water safety, education and training.572 739 700
8. Total number of participants. 40,849 39,839 40,400
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 235,474 $216,750 $225,150 $8,400 3.88%
TOTAL $ 235,474 $216,750 $225,150 $8,400
Expenses:
Personnel Services $ 179,086 $150,879 $150,579 $ (300) ‐0.20%
Materials & Supplies 68,457 71,700 75,000 3,300 4.60%
Contractual Services 3,490 6,000 6,000 ‐ 0.00%
Utilities 38,655 40,044 42,300 2,256 5.63%
Repairs & Maintenance 21,031 21,455 22,050 595 2.77%
Capital Purchases 31,064 5,800 16,000 10,200 175.86%
TOTAL $ 341,783 $295,878 $311,929 $16,051
Net Income (Loss) $ (106,309) $(79,128) $(86,779) $ (7,651)
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
FY15
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
Net Change*
256
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.
257
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.
258
Department of Parks, Recreation and Forestry
Ellis Porter Pool
Performance Measures 2016 2017 2018
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. 80% 90%/95% 100%
2. Percent of respondents rating enjoyment of swimming lessons “satisfied” or
above based on post activity evaluations. 81% 90%/82% 100%
3. Percent of survey respondents who rated facility safety and cleanliness as
“satisfied” or above based on post activity evaluations. 96% 95%/99% 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. 45% 62% 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. 75 of 79 97 of 98 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. $188,055 $182,489 $203,299
4. Number of participants in swim lessons. 8,475 6,931 7,000
5. Number of participants in public sessions. 19,816 16,902 17,500
6. Number of participants in pool rentals. 2,921 1,212 1,500
7. Number of participants in water safety, education and training.0 0 100
8. Number of participants in special events. 720 439 500
9. Total number of participants. 31,932 25,484 48,600
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 118,391 $95,100 $116,450 $21,350 22.45%
TOTAL $ 118,391 $95,100 $116,450 $21,350
Expenses:
Personnel Services $ 165,030 $103,803 $112,249 $8,446 8.14%
Materials & Supplies 50,860 46,800 54,100 7,300 15.60%
Contractual Services 2,885 4,500 5,700 1,200 26.67%
Utilities 20,399 12,731 18,700 5,969 46.89%
Repairs & Maintenance 16,770 8,855 12,550 3,695 41.73%
Capital Purchases 10,396 5,800 ‐ (5,800) ‐100.00%
TOTAL $ 266,340 $182,489 $203,299 $20,810
Net Income (Loss) $ (147,949) $(87,389) $(86,849) $540
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
Net Change*
259
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.
260
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. Complete Park Masterplan for the
entire park system
OBJECTIVE: Survey park users and see
community input to help guide improvements and shape the Jefferson City Park System over the next 20+
years
2. Provide routine park maintenance and improvements
OBJECTIVE: To ensure the City’s parks are safe and accessible
3. 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 2016 2017 2018
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% 75%/95% 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% 75%/71% 80%
3. Percent of respondents rating their overall experience in using parks, trails and
facilities as “satisfied” or above as measured by a survey. 96% 75%/96% 80%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of renters rating their picnic shelter rental experience as “very satisfied”
or “satisfied”. 95% 97% 90%
2. Percent of renters rating their community garden rental experience as “very
satisfied” or “satisfied”. 96% 97% 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”. 91% 89% 90%
261
Department of Parks, Recreation and Forestry
Parks Maintenance
Performance Measures (continued) 2016 2017 2018
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).26 26.5 25.15
2. Number of FTE positions authorized (Seasonal). 7.3 7.3 7.3
3. Total division budget adopted. $2,587,315 $2,283,494 $2,373,910
4. Number of park facility rentals per year. 2,574 5,727 2,500
5. Number of athletic field preparations per year. 759 796 600
6. Number of campground overnight stays per year.6,166 7,821 3,500
7. Number of playground safety inspections per year.73 48 60
8. Number of certified playground safety inspectors on staff.4 4 4
9. Number of certified pesticide applicators on staff.10 11 11
10. Number of certified Arborists on staff. 3 3 3
11. Number of pounds of trash collected annually. 281,100 289,400 320,000
Budget Summary
Category Amount Percent
Revenues:
Chrgs for Serv ‐ Facility Rental $ 206,716 $166,300 $167,300 $1,000 0.60%
Other Operating Revenue $ 65,568 $65,000 $65,000 $‐ 0.00%
TOTAL $ 272,284 $231,300 $232,300 $1,000
Expenses:
Personnel Services $ 1,371,465 $ 1,747,336 $ 1,811,450 $64,114 3.67%
Materials & Supplies 130,097 177,685 204,685 27,000 15.20%
Contractual Services 8,313 17,600 17,600 ‐ 0.00%
Utilities 73,178 80,700 81,700 1,000 1.24%
Repairs & Maintenance 175,825 229,673 254,475 24,802 10.80%
Capital Purchases 340,735 30,500 4,000 (26,500) ‐86.89%
TOTAL $ 2,099,613 $ 2,283,494 $ 2,373,910 $90,416
Net Income (Loss)$ (1,827,329) $ (2,052,194) $ (2,141,610) $(89,416)
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
Net Change*
262
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.
263
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 2016 2017 2018
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. 87% 90%/89% 90%
2. Percent of survey respondents rating the program met their expectations as
“agree” or better based on post activity evaluations. 82% 90%/81% 90%
3. Percent of survey respondents rating the overall program as “very good” or better
based on post activity evaluations. 87% 90%/83% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of survey respondents who indicated they would recommend the program
to others “agree” or better. 89% 88% 95%
2. Percent of program and facility cost recovery from user fees as measured by
annual Enterprise Operations Report. 39% 43% 50%
3. Percent of programs/classes offered with sufficient enrollments.100% 100%95%
264
Department of Parks, Recreation and Forestry
Recreation Programs
Performance Measures (continued) 2016 2017 2018
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).5.15 5.85 7.2
2. Number of FTE positions authorized (Seasonal). 15.45 15.45 15.45
3. Total division adopted budget. $1,168,920 $1,217,202 $1,461,713
4. Number of youth sport/program participants. 42,079 30,243 42,000
5. Number of adult sport/program participants. 38,910 37,549 42,000
6. Number of special event participants. 117,571 146,577 100,000
7. Number of special population participants. 11,398 10,615 10,000
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 447,674 $ 417,645 $ 456,159 $ 38,514 9.22%
Chrgs for Serv ‐ Field Rental $ 27,728 $ 28,800 $ 28,800 $‐ 0.00%
Chrgs for Serv ‐ Concessions $ 62,963 $ 59,000 $ 57,500 $ (1,500) ‐2.54%
TOTAL $ 538,365 $ 505,445 $ 542,459 $ 37,014
Expenses:
Personnel Services $ 945,764 $ 784,752 $ 1,000,513 $ 215,761 27.49%
Materials & Supplies 178,115 190,575 203,775 13,200 6.93%
Contractual Services 106,517 91,000 86,300 (4,700) ‐5.16%
Utilities 62,788 70,675 73,625 2,950 4.17%
Repairs & Maintenance 67,609 69,400 82,700 13,300 19.16%
Capital Purchases 62,349 10,800 14,800 4,000 37.04%
TOTAL $ 1,423,142 $ 1,217,202 $ 1,461,713 $ 244,511
Net Income (Loss)$ (884,777) $ (711,757) $ (919,254) $ (207,497)
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
Net Change*
265
Department of Parks, Recreation and Forestry
Recreation Programs
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.
266
Department of Parks, Recreation and Forestry
Multipurpose Building
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 recreational and competitive programs, sports
tournaments and other special events through utilization of The Linc Wellness and Recreation Center.
Departmental Goals & Objectives (including, but not limited to)
1. Work in a collaborative manner with partners throughout the community to enhance recreational
programs, tournaments and other special events at The Linc.
OBJECTIVE: To ensure the Department offers the recreational and social opportunities that meet the
needs of the guests of the City and the residents of the Jefferson City area.
2. Establish a corporate membership rate/package as a way to increase total membership units.
OBJECTIVE: To provide business owners with an opportunity to improve the physical fitness of their
employees, while increasing membership units at The Linc.
3. Establish a scholarship program for membership and program costs.
OBJECTIVE: To provide individuals or families who cannot afford regular membership and program fees
the opportunity to participate in fitness and recreational activities to enhance and improve their well‐
being.
4. Plan and implement exercise class schedules for members and non‐members.
OBJECTIVE: To provide opportunities for residents of Jefferson City and the surrounding area with a
variety of exercise classes as a way to improve their overall health.
267
Department of Parks, Recreation and Forestry
Multipurpose Building
Performance Measures 2016 2017 2018
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. N/A 90%/100% 90%
2. Percent of survey respondents rating the program met their expectations as
“agree” or better based on post activity evaluations. N/A 90%/100% 90%
3. Percent of survey respondents rating the overall program as “very good” or
better based on post activity evaluations. N/A 90%/76% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of repeat tournaments and other special events.N/A 12%60%
2. Percent of renters rating their facility rental experience as “very satisfied” or
“satisfied” N/A 100% 90%
3. Percent of program/facility cost recovery from user fees as measured by
Annual/Enterprise Operations Report. N/A 50%/4% 50%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).N/A 0 0.50
2. Number of FTE positions authorized (Seasonal). N/A 0 0
3. Total division adopted budget. N/A $191,055 $403,460
4. Number of daily visits. N/A 21,800 40,000
5. Number of participants from court rentals. N/A 6,956 6,500
6. Number of participants from room rentals. N/A 2,965 2,400
7. Number of participants from special events N/A 10,050 12,000
8. Number of exercise class participants. N/A 909 2,000
268
Department of Parks, Recreation and Forestry
Multipurpose Building
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $‐ $37,050 $110,620 $73,570 198.57%
Chrgs for Serv ‐ Concessions ‐ 20,000 36,000 16,000 80.00%
Chrgs for Serv ‐ Field Rental ‐ 21,250 26,250 5,000 23.53%
TOTAL $‐ $78,300 172,870 $94,570
Expenses:
Personnel Services $ 4 $46,505 $148,670 $102,165 0.00%
Materials & Supplies ‐ 24,950 51,000 26,050 0.00%
Contractual Services ‐ 21,375 20,000 (1,375) 0.00%
Utilities ‐ 93,090 93,090 ‐ 0.00%
Repairs & Maintenance ‐ 3,635 87,700 84,065 0.00%
Capital Purchases ‐ 1,500 3,000 1,500 0.00%
TOTAL $ 4 $191,055 $403,460 $212,405
Net Income (Loss)$ (4) $ (112,755) $ (230,590) $ (117,835)
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
Net Change*
The Department began tracking
the direct operating expenses
associated with the
Multipurpose Building in FY17 for
a partial year. FY18 will be the
first full year of operations and
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.
269
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 Financing (TIF) Fund to repay the developers of the City’s existing TIFs.
Budget Summary
Category Amount Percent
Expenses:
Transfers Out $ 10,703 $11,375 $ 11,375 $‐ 0.00%
TOTAL $ 10,703 $11,375 $ 11,375 $‐
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
Net Change*
270
Department of Parks, Recreation and Forestry
Capital Projects
Budget Summary
Category Amount Percent
Expenses:
Capital Puchases $ 293,256 $‐ $ 122,070 $ 122,070 0.00%
Capital Projects 4,012,215 ‐ ‐ ‐ 0.00%
TOTAL $ 4,305,471 $‐ $ 122,070 $ 122,070
*Net Change represents the difference between the FY18 and the FY17 Adopted Budget figures.
FY16
Actual
FY17
Adopted
Budget
FY18
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 FY18 Adopted Budget for capital projects and only minimal funds included for capital
purchases. 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.
271
Department of Parks, Recreation and Forestry
Department of Parks, Recreation, and Forestry Fund Balance Schedule
Revenue:
R10 Sales & Use Taxes $ 5,358,988 $ 5,073,365 $ 5,125,000
R40 Property Taxes ‐ ‐ ‐
R50 Intergovernmental 105,863 ‐ ‐
R60 Charges for Services 1,716,563 1,695,295 1,862,854
R61 Chrgs for Svcs‐Field Rental 27,728 28,800 28,800
R62 Chrgs for Svcs‐Concessions 62,963 79,000 93,500
R63 Chrgs for Svcs‐Facility Rental 206,716 187,550 193,550
R75 Other Operating Revenues 445,813 100,950 100,950
R80 Interest Income 149,720 60,000 45,000
R85 Other Non‐Operating Revenue 67,149 10,000 10,000
To tal Revenues $8,141,503 $7,234,960 $7,459,654
Expenditures:
E05 Personnel Services $ 3,829,031 $ 4,145,339 $ 4,534,778
E10 Materials & Supplies 658,691 790,960 870,710
E15 Contractual Services 536,221 566,328 629,990
E20 Utilities 324,276 435,498 456,630
E25 Repairs & Maintenance 689,453 444,203 567,625
E30 Other Operating Expenses ‐ ‐ ‐
E70 Capital Purchases 857,033 150,700 305,920
E75 Capital Projects 4,016,216 ‐ ‐
E80 Transfers Out 10,703 11,375 11,375
$ 10,921,624 $ 6,544,403 $ 7,377,028
$ (2,780,121) $ 690,557 $82,626
Fund Balance:
$9,533,750 $6,753,629 $7,444,186
$6,753,629 $7,444,186 $7,526,812
92.28% 113.75% 102.03%
2016
Actual
2017
Adopted
Budget
2018
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 for FY17 and FY18. Historically, there have been no funding issues for the Department
with no issues expected in the future.
272
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 $ 127,563 $ 129,738 $ 129,738
Revenues:
Contributions/Donations $ 100 $‐ $‐
Interest Income 2,210 2,000 2,000
Total Revenue $ 2,310 $ 2,000 $2,000
Expenditures:
Operating Expenditures
Repairs & Maintenance $ 95 $ 1,800 $1,800
Capital Purchases 40 200 200
Total Expenditures $ 135 $ 2,000 $2,000
Net Change in Fund Balance $ 2,175 $‐ $‐
Ending Fund Balance $ 129,738 $ 129,738 $ 129,738
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
273
JC Veterans Plaza Trust Fund
A review of the revenue, expenditures, and fund balance activity from FY16 to FY18 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.
274
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 $ 30,391 $ 36,318 $ 17,127
Revenues:
Fines & Forfeitures $ 17,461 $ 10,000 $ 10,000
Interest Income 435 800 800
Total Revenue $ 17,896 $ 10,800 $ 10,800
Expenditures:
Operating Expenditures
Contractual Services $ 11,969 $ 29,991 $ 17,100
Total Expenditures $ 11,969 $ 29,991 $ 17,100
Net Change in Fund Balance $ 5,927 $ (19,191) $ (6,300)
Ending Fund Balance $ 36,318 $ 17,127 $ 10,827
FY16
Actual
FY17
Adopted
Budget
FY18
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 FY18. 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.
275
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 and economic development with an additional four percent that is to be utilized for the
future development of a conference center. 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 $ 39,806 $ 29,879 $ 29,879
Revenues:
Lodging Tax $ 1,179,001 $ 1,100,000 $ 1,111,200
Interest Income 2,176 1,800 1,800
Total Revenue $ 1,181,177 $ 1,101,800 $ 1,113,000
Expenditures:
Operating Expenditures
Transfers Out $ 1,191,104 $ 1,101,800 $ 1,113,000
Total Expenditures $ 1,191,104 $ 1,101,800 $ 1,113,000
Net Change in Fund Balance $ (9,927) $‐ $‐
Ending Fund Balance $ 29,879 $ 29,879 $ 29,879
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
A review of the revenue, expenditures, and fund balance activity from FY16 to FY18 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.
276
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 $ 28,185 $ 20,025 $ 20,475
Revenues:
Contributions/Donations $ 248 $‐ $‐
Interest Income 392 450 450
Total Revenue $ 640 $ 450 $450
Expenditures:
Operating Expenditures
Other Operating Expenses $ 8,800 $‐ $‐
Total Expenditures $ 8,800 $‐ $‐
Net Change in Fund Balance $ (8,160) $ 450 $450
Ending Fund Balance $ 20,025 $ 20,475 $ 20,925
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
A review of the revenue, expenditures, and fund balance activity from FY16 to FY18 reveals increased
expenditures in FY16 due to the design, fabrication and installation of a mixed metal art plaque 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.
The City Hall Trust Art Fund is supported by interest income earned on the fund balance along with any
donations received.
277
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 $ 16,553 $ 16,840 $ 17,140
Revenues:
Other Operating Revenues $‐ $‐ $‐
Interest Income 287 300 300
Total Revenue $ 287 $ 300 $ 300
Expenditures:
Operating Expenditures
Contractual Services $‐ $‐ $‐
Total Expenditures $‐ $‐ $‐
Net Change in Fund Balance $ 287 $ 300 $ 300
Ending Fund Balance $ 16,840 $ 17,140 $ 17,440
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
278
USS Jefferson City Submarine Fund
A review of the revenue, expenditures, and fund balance activity from FY16 to FY18 reveals all activity has
remained fairly constant.
The USS Jefferson City Submarine Fund is supported by interest income earned on the fund balance along with
any donations received.
279
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 $ 48,070 $ 44,842 $ 38,542
Revenues:
Other Non‐Operating Revenues $ 884 $‐ $‐
Interest Income 818 700 700
Total Revenue $ 1,702 $ 700 $700
Expenditures:
Operating Expenditures
Repairs & Maintenance $ 4,930 $ 7,000 $5,000
Total Expenditures $ 4,930 $ 7,000 $5,000
Net Change in Fund Balance $ (3,228) $ (6,300) $ (4,300)
Ending Fund Balance $ 44,842 $ 38,542 $ 34,242
FY16
Actual
FY17
Adopted
Budget
FY18
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 FY18.
The Woodland Cemetery Trust Fund is mainly supported by interest income earned on the fund balance along
with any donations received.
280
SECTION 10: Internal Service Funds
281
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 $ 848,129 $ 300,723 $ 116,010
Revenues:
Insurance Payments $ 196,056 $ 200,000 $ 200,000
Miscellaneous 98 ‐ ‐
Insurance Claims 5,134 ‐ ‐
Interest Income 14,951 15,000 15,000
Total Revenue $ 216,239 $ 215,000 $ 215,000
Expenditures:
Operating Expenditures
Materials & Supplies $ 7 $ 100 $ 100
Contractual Services 763,638 399,613 441,111
Total Expenditures $ 763,645 $ 399,713 $ 441,211
Net Change in Fund Balance $ (547,406) $ (184,713) $ (226,211)
Ending Fund Balance $ 300,723 $ 116,010 $(110,201)
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
282
Worker’s Compensation Trust Fund
A review of the ending fund balance from FY16 to FY18 reveals a projected decline with the ending fund
balance for FY18 being negative. The City will continue to evaluate the fund balance as well as the projected
needs of the fund. It was brought to the attention of the City Council, during budget discussions, that if this
fund does drop to a negative balance, then a supplemental appropriation will be required from the General
Fund to return the Worker’s Compensation Trust Fund to a positive balance.
283
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 Self‐Funded Health Insurance Fund is funded entirely by charges made to City departments. Health
insurance expenses are budgeted at the department level and any budgeted funds not used for health
insurance premiums are transferred to the Self‐Funded Health Insurance Fund to be utilized for future claims
payments. The amounts billed to departments, and recognized as insurance payments revenue by the Self‐
Funded Health Insurance Fund, 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 departments to cover the full cost of claims recognized as expenses.
Fund Balance Schedule
Beginning Fund Balance $‐ $ 59,564 $ 59,564
Revenues:
Insurance Payments $ 2,406,367 $‐ $‐
Interest Income 3,426 ‐ 3,400
Tranferred from General Fund 54,000
Total Revenue $ 2,463,793 $‐ $3,400
Expenditures:
Operating Expenditures
Transfers Out $ 48,400 $‐ $‐
Contractual Services 2,355,829 ‐ ‐
Total Expenditures $ 2,404,229 $‐ $‐
Net Change in Fund Balance $ 59,564 $‐ $3,400
Ending Fund Balance $ 59,564 $59,564 $62,964
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
284
SECTION 11: Tax Increment Financing (TIF) Fund
285
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.
286
Tax Increment Financing (TIF) Fund
Fund Balance Schedule
Beginning Fund Balance $‐ $ ‐ $ ‐
Revenues:
Other Taxes
CID Fund‐Mall $ 382,123 $‐ $‐
Intergovermental
County TIF Funds‐O'Donoghues 5,575 ‐ ‐
County TIF Funds‐Southside 33,856 ‐ ‐
County TIF Funds‐Mall 17,038 ‐ ‐
Transfers In
Transfer from General Fund 21,406 22,750 22,750
Transfer from Parks Fund 10,703 11,375 11,375
Transfer from Cit "F" & "G"10,703 11,375 11,375
Total Revenue $ 481,404 $ 45,500 $ 45,500
Expenditures:
Contractual Services
Economic Redevelopment $ 59,525 $ 21,500 $ 21,500
Economic Redevelopment‐Mall 421,879 24,000 24,000
Debt Service ‐ ‐ ‐
Total Expenditures $ 481,404 $ 45,500 $ 45,500
Net Change in Fund Balance $‐ $‐ $‐
Ending Fund Balance $‐ $‐ $‐
FY16
Actual
FY17
Adopted
Budget
FY18
Adopted
Budget
NOTE: Cit “F” represents the City’s Capital Improvement Tax that is effective from 2012 to 2017.
Cit “G” represents the City’s Capital Improvement Tax that is effective from 2017 to 2022.
A review of the ending fund balance from FY16 to FY18 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 this reason, in FY18
the City chose 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.
287
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.
288
SECTION 12: Debt Service
289
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, 2017 is computed as follows:
Computation of Legal Debt Margin
For period ending October 31, 2017
Assessed Value 2016 $ 883,309,986
Ordinary Debt 10% (1)88,330,999
Additional Debt 10% (2)88,330,999
Constitutional Debt Limit $ 176,661,997
Less: General Obligation Bonds $‐
Available Debt Margin $ 176,661,997
(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.
290
Debt Service
Summary of Outstanding Debt – as of October 31, 2017
Interest Rate Maturity Date
Revenue Bonds:
Series 2001C $ 24,875,000 3% ‐ 5%7/1/2022 $ 8,705,000
Series 2005A $ 4,600,000 3% ‐ 5%7/1/2025 $ 2,350,000
Series 2005C $ 10,105,000 3.25% ‐ 5.25%7/1/2026 $ 5,640,000
Series 2008A $ 3,900,000 4% ‐ 5.75%1/1/2029 $ 2,865,000
Series 2010A $ 1,300,000 Average coupon interest 2.948% 9/1/2017 $‐
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 $ 12,654,200
Series 2014 $ 9,940,000 2% ‐ 3.5%7/1/2035 $ 9,530,000
Series 2016 $ 9,380,000 3%7/1/2036 9,380,000
TOTAL $ 85,414,048 $ 57,569,200
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.
291
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
$ 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 2,698,000 674,028 3,372,028 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 $ 57,569,200 $ 16,947,662 $ 74,516,862 $‐
292
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
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
2016 11,964,744 5,698,309 6,266,435 3,101,048 2,083,560 1.21
The pledged revenue coverage for 2017 will be updated upon completion of the annual audit.
293
Appendix
294
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 planning to build 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
295
Median Household Income (in 2015 dollars), 2011‐2015 $ 47,969
Per Capita Income in past 12 months (in 2015 dollars), 2011‐2015 $ 24,763
Households, 2011‐2015 16,884
Median value of owner‐occupied housing units, 2011‐2015 $ 138,800
Source: United States Census Bureau, QuickFacts
Demographics
Total %
Number of
Households
Less than $15,000 13.60% 2,524
$15,000 ‐ $34,999 22.00% 4,058
$35,000 ‐ $74,999 33.20% 6,152
$75,000 ‐ $149,999 23.50% 4,356
Above $150,000 7.70% 1,417
Households 100.00% 18,507
Source: Jefferson City Chamber of Commerce/Decision Data Resources/United States Census Bureau
Household Income
296
By Age Total %
Under Age 46.10%
Age 5 ‐ 19 19.30%
Age 20 ‐ 39 26.50%
Age 40 ‐ 64 33.20%
Age 65 and over 14.90%
By Race Total %
White 83.30%
Black 12.00%
Hispanic/Latino 2.70%
Asian 1.30%
Native American 0.30%
Two or more races 2.10%
By Educational Attainment Total %
High School Graduates Age 25+31.00%
Bachelors Degree or Higher Age 25+ 31.60%
Population Composition
Source: Jefferson City Chamber of Commerce/Decision Data
Resouces/United States Census Bureau
% Change
2012 43,183 ‐0.34%
2013 43,330 0.34%
2014 43,132 ‐0.46%
2015 43,169 0.09%
2016 43,013 ‐0.36%
*Estimates as of July 1st
Source: United States Census Bureau, QuickFacts
General Population*:
‐0.34%
0.34%
‐0.46%0.09%
‐0.36%
42,800
42,900
43,000
43,100
43,200
43,300
43,400
2012 2013 2014 2015 2016
Co
u
n
t
Calendar Year
General Population
with Percentage Change
297
% 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
2012 5.20%
2013 5.20%
2014 5.00%
2015 4.00%
2016 3.80%
Unemployment Rate:
Source: Missouri Department of Economic
Development
0.13%
2.19%0.18%0.40%
‐1.90%
8,500
8,600
8,700
8,800
8,900
9,000
2012 2013 2014 2015 2016
Co
u
n
t
Calendar Year
School Enrollment K‐12
with Percentage Change
0.00%
1.00%
2.00%
3.00%
4.00%
5.00%
6.00%
2012 2013 2014 2015 2016
Pe
r
c
e
n
t
a
g
e
Ra
t
e
Calendar Year
Unemployment Rate
298
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 2 3.0%1,358 32.6%
Scholastic Inc.1,500 3 2.9%1,800 23.4%
Jefferson City Public Schools 1,489 4 2.8%1,106 52.1%
SSM Health ‐ St. Mary's Hospital 1,154 5 2.2%1,203 42.3%
Central Bancompany 967 6 1.8%704 71.3%
ABB, Inc 775 7 1.5%786 61.5%
Jefferson City Medical Center 633 8 1.2%559 91.1%
Walmart Supercenter (2)622 9 1.2%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
2016
Rank Assessed Value
Chesebrough-Ponds/Unilever 1 $21,366,946
Ameren Missouri/Union Electric 2 15,784,126
Wal-Mart 3 8,832,000
Missouri American Water 4 8,608,075
Scholastic 5 7,538,223
Capital Region Medical Center 6 6,893,200
Jefferson City Medical Center 7 6,072,000
Command Web Offset Co. Inc.8 5,713,699
Central Missouri Realty 9 5,505,180
Wildwood Crossing LLC 10 4,640,000
Note: Tax assessment for 2015 relates to the City's fiscal year 2016
Source: Cole County Collector of Revenue
Principal Property Tax Payers
299
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, city 47,484 14
Jefferson City, city 43,079 15
Cape Girardeau, city 37,941 16
Wildwood, city 35,517 17
University City, city 35,371 18
Source: United States Census Bureau, 2010 Census
Geographic Area
300
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.
301
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.
302
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.
303
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.
304
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
305