HomeMy Public PortalAboutFY20202020
Adopted Annual
City Budget
For the fiscal year ended
October 31, 2020
City of Jefferson
Missouri
CITY OF JEFFERSON, MISSOURI
ADOPTED ANNUAL CITY BUDGET
FISCAL YEAR ENDED OCTOBER 31, 2020
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 26
Strategic Plan 27
SECTION 3: BUDGET OVERVIEW 38
Fund Structure 39
Fund Relationships 41
Changes in Fund Balances 42
Combined Revenues by Type 44
Combined Expenditures by Type 45
Review of Funds 46
City Wide Full Time Equivalents (FTEs) 47
Budget Ordinance 57
Organizational Policies and Procedures 58
SECTION 4: REVENUE PROJECTIONS 67
Overview 68
General Fund Revenues 69
Department of Parks, Recreation, and Forestry Fund Revenues 74
Airport Division Fund Revenues 78
Parking Division Fund Revenues 82
Transit Division Fund Revenues 84
Wastewater Division Fund Revenues 88
SECTION 5: GENERAL FUND OVERVIEW 90
Overview 91
General Fund Revenue and Expenditure Summary 92
Revenues by Source 93
Revenues by Account Classification 94
Expenditures by Department 95
Expenditures by Type 98
Full Time Equivalents (FTEs) by Department 100
Five Year Model 100
2
TABLE OF CONTENTS‐(Continued) Page
SECTION 6: GENERAL FUND DEPARTMENT BUDGETS 102
Mayor and City Council 103
Office of City Clerk 106
Office of City Administrator 110
Office of City Counselor 114
Municipal Court 119
Human Resources Department 122
Finance Department 125
Non‐Departmental 129
Information Technology Services 131
Police Department Overview 136
General Division 141
School Resource Officer Division 142
M.U.S.T.A.N.G. Division 143
Animal Control Division 144
9‐1‐1 Division 146
Fire Department 148
Fire Museum 153
Department of Planning & Protective Services Overview 154
Administration 157
Planning 160
Metropolitan Planning Organization (MPO) 164
Redevelopment & Grants 168
Entitlement Grant 172
Environmental Health Services 175
Property Maintenance/Code Enforcement 179
Building Inspection and Regulation 183
Department of Public Works Overview 187
Administration 189
Central Maintenance 192
Engineering 195
Street 199
Transfers and Subsidies 202
Capital Projects 203
SECTION 7: ENTERPRISE FUND BUDGETS 204
Airport Division Fund Overview 205
Airport Division Fund Balance Schedule 210
Parking Division Fund Overview 212
Parking Division Fund Balance Schedule 216
Transit Division Fund Overview 218
Transit Division Fund Balance Schedule 224
Wastewater Division Fund Overview 226
Wastewater Division Fund Balance Schedule 232
SECTION 8: CAPITAL IMPROVEMENT TAX FUNDS 234
3
TABLE OF CONTENTS‐(Continued) Page
SECTION 9: SPECIAL REVENUE FUND BUDGETS 243
Department of Parks, Recreation and Forestry Overview 244
Administration 250
Ice Arena 253
Golf Course 256
Memorial Pool 259
Ellis Porter Pool 262
Parks Maintenance 265
Recreation Programs 268
Outdoor Recreation Programs 271
Camp Programs 274
Multipurpose Building 277
Transfers and Subsidies 280
Capital Projects 281
Department of Parks, Recreation, and Forestry Fund Balance Schedule 282
JC Veterans Plaza Trust Fund 283
Police Training Fund 285
Lodging Tax Fund 286
City Hall Art Trust Fund 287
USS Jefferson City Submarine Fund 288
Woodland Cemetery Trust Fund 290
SECTION 10: INTERNAL SERVICE FUNDS 291
Worker’s Compensation Trust 292
Self‐Funded Health Insurance Fund 294
SECTION 11: TAX INCREMENT FINANCING (TIF) FUND 295
SECTION 12: DEBT SERVICE 299
Computation of Legal Debt Margin 300
Summary of Outstanding Debt 301
Debt Repayment Schedule 302
Pledged Revenue Coverage 303
APPENDIX 304
Statistical/Supplemental Information
Quick Facts 305
Demographics & Geographic Area 306
Population Composition 307
Population Growth & School Enrollment 308
Personal Income & Unemployment Rate 309
Principal Employers 310
Principal Property Tax Payers & Industry Employment 311
Facilities & Services 312
Glossary 313
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 A. Ward
Ward 3 Ken Hussey and Erin L. Wiseman
Ward 4 Carlos Graham and Ron L. Fitzwater
Ward 5 Jon Hensley and Mark Schreiber
Back Row (left to right) Jon Hensley, Ron L. Fitzwater,J. Rick Mihalevich, Mark Schreiber, Carlos Graham, David Kemna
Front Row (left to right) Rick Prather, Erin L. Wiseman, Mayor Carrie Tergin, Laura A. Ward, Ken Hussey
8
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9
April 26, 2019
May 17, 2019
May 29 thru June 17, 2019
May 22, 2019
May 28, 2019
May 29, 2019
May 31, 2019
June 4, 2019
June 5, 2019
June 17 thru July 8, 2019 Overall Budget Discussions between Finance Director and City Administrator
May 15 thru May 31, 2019 Department Directors prepare performance measure information
June 11, 2019 Parks Commission approves Park's budget proposal
June 20 and July 5, 2019 City Administrator shares budget with Department Directors
June 18 thru July 9, 2019 Finance Department prepares City Administrator's budget for presentation to the Mayor
July 9 thru July 19, 2019
July 19 thru August 1, 2019 Finance Department prepares the Mayor's budget for presentation to the City Council
July 29, 2019
August 1, 2019
August 5, 2019 City Council Meeting ‐ Budget Bill and Property Tax Bill introduced
August 8, 2019
August 12, 2019
August 15, 2019
August 19, 2019
August 22, 2019
August 26, 2019
August 29, 2019
September 3, 2019
Budget Committee Meeting ‐ Committee discussion on budget
Finance, Information Technology Services, City Administrator, and Mayor/Council
Public Works, Airport, Parking and Transit
Budget Committee Meeting ‐ Department presentations to Budget Committee including Planning & Protective
Services and Parks, Forestry & Recreation; Finance Director presents remainder of the Budget Book including
Sales Tax G Fund, Internal Service Funds and Enteprise Funds
Budget Committee Meeting ‐ Mayor presents budget to Budget Committee; Finance Director presents Budget
Highlights and Budget PowerPoint presentation.
Budget Committee Meeting ‐ Public Works makes presentation to Budget Committee including Airport, Parking,
Transit, and Wastewater; Police makes presentation to Budget Committee
Budget Committee Meeting ‐ Department presentations to Budget Committee including Mayor/City Council, City
Clerk, City Administrator, City Counselor, Municipal Court, Human Resources, Finance, Non‐Departmental,
Information Technology Services, and Fire
Budget Committee Meeting ‐ Finance Director presents Revenues and the Five‐Year Financial Plan; Budget
Committee discuss Revenues and votes to approve the Revenue Budget.
City Council Meeting ‐ Public Hearing on Budget Bill. Council passes budget as amended.
City Council Meeting ‐ Public hearing on the Property Tax Bill. Budget Bill placed on Informal Calendar. Council
passes Property Tax Bill.
FY2019‐2020 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
Planning and Protective Services
Police, Wastewater and Non‐Departmental
City Counselor and Municipal Court
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 discussions between Finance Director and City Administrator
City Clerk, Human Resources and Fire
Budget Committee Meeting ‐ Committee discussion on budget; Motion passes to move Budget as amended to
full Council
Budget Committee Meeting ‐ Committee discussion on budget
10
SECTION 2: Administrative Summary
11
City of Jefferson
320 East McCarty Mayor Carrie Tergin
Jefferson City, MO 65101
www.JeffersonCityMo.gov
November 22, 2019
City Council:
I am pleased to present the official document for the Annual Operating Budget for The City of Jefferson for
Fiscal Year 2020. The FY20 budget was passed by City Council on September 3, 2019 and will become effective
November 1, 2019. This balanced budget of $65,182,940 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 FY19 and the FY20 Adopted Budget revenues:
Category Amount Percent
Revenues:
Sales & Use Taxes $ 21,891,260 $ 22,539,085 $ 647,825 2.96%
Intergovernmental Taxes 2,300,000 2,322,500 22,500 0.98%
Other Taxes 110,000 106,000 (4,000) ‐3.64%
Lodging Tax 1,200,000 1,200,000 ‐ 0.00%
Franchise & Utility Tax 7,435,000 7,205,000 (230,000) ‐3.09%
Property Taxes 5,432,399 5,466,399 34,000 0.63%
Intergovernmental 1,973,736 1,853,151 (120,585) ‐6.11%
Charges for Services 18,645,515 18,977,468 331,953 1.78%
Fees Licenses & Permits 918,410 940,268 21,858 2.38%
Fines & Forfeitures 964,900 896,600 (68,300) ‐7.08%
Contributions Donations 322,248 331,594 9,346 2.90%
Other Operating Revenues 263,292 265,142 1,850 0.70%
Interest Income 994,977 1,025,552 30,575 3.07%
Other Non‐Operating Revenue 1,026,000 323,800 (702,200) ‐68.44%
Transfers In 1,409,406 1,454,242 44,836 3.18%
Carry Over Surplus 547,895 276,139 (271,756) ‐49.60%
TOTAL $ 65,435,038 $ 65,182,940 $ (252,098)
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
All Funds Total Revenue
FY19
Adopted
Budget
FY20
Adopted
Budget
Net Change*
12
The comparison of the revenues budgeted for FY19 and FY20 shows an overall decrease of 0.39%, with a
significant difference in several categories between the two budget years. The largest difference occurs in the
Other Non‐Operating Revenue category. A majority of this decrease is due to the fact that the FY19 budget
included $800,000 for sale of assets that related to the sale of fire apparatus. In FY19 the City of Jefferson
purchased a new fleet of fire apparatus and expected to sell several of the old firetrucks, once the new trucks
were delivered.
The second largest difference occurred in the Sales & Use Taxes revenue category. This is due to the fact that
the General Fund sales tax revenue for FY20 is budgeted with a 2% increase over the prior year adopted
budget and the Department of Parks, Recreation, and Forestry sales tax revenue for FY20 is budgeted with a
2% increase over FY18 actual sales tax receipts.
The third largest difference occurred in the Charges for Services revenue category. This is due largely to
significant increases to budgeted user fee revenue for the Department of Parks, Recreation, and Forestry.
The table below compares the FY19 and the FY20 Adopted Budget expenditures:
Category Amount Percent
Expenses:
Personnel Services $ 34,899,946 $ 35,189,754 $ 289,808 0.83%
Materials & Supplies 2,976,131 3,163,118 186,987 6.28%
Contractural Services 5,358,811 5,556,417 197,606 3.69%
Utilities 2,236,282 2,172,015 (64,267) ‐2.87%
Repairs & Maintenance 3,466,884 3,580,036 113,152 3.26%
Other Operating Expenses 124,500 86,750 (37,750) ‐30.32%
Capital Purchases 1,313,011 1,033,581 (279,430) ‐21.28%
Capital Projects 5,065,000 4,257,803 (807,197) ‐15.94%
Transfers Out 2,685,405 2,960,242 274,837 10.23%
Debt Service 7,309,068 7,183,224 (125,844) ‐1.72%
TOTAL $ 65,435,038 $ 65,182,940 $ (252,098)
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
All Funds Total Expenditures
FY19
Adopted
Budget
FY20
Adopted
Budget
Net Change*
A comparison of the expenditures budgeted for FY19 and FY20 shows an overall decrease of 0.39%, with a
significant difference in several categories between the two budget years. The expenditure category that
contributed most significantly to this decrease is the Capital Projects category. This decrease is due primarily
to the fact that the Department of Parks, Recreation, and Forestry budgeted significantly less in FY20 for
Capital Projects than was budgeted in FY19.
The second largest difference occurred in the Personnel Services expenditure category. This is due to the fact
that the FY20 budget includes a 2% across the board increase for all full‐time employees and a 5% increase in
health insurance premiums.
13
FY20 FISCAL PRIORITIES
While preparing the FY20 budget, numerous fiscal priorities were addressed that included increasing capital
expenditures for replacement of vehicles and equipment; increasing capital expenditures for aged and/or
deferred maintenance for buildings; employee health insurance premiums; staff wage/salary adjustments; and
economic development opportunities.
ECONOMIC OUTLOOK
Even though the City of Jefferson was adversely impacted in May 2019 by flooding and a tornado, The City of
Jefferson’s local economy continues to be strong, showing steady growth in jobs, wages, number of
businesses, and increases to the tax base. The City will continue to pursue economic development efforts in
order to contribute to, and improve, the quality of life in the City.
The Jefferson City Chamber of Commerce serves as the economic development support for the City. This
partnership provides the strength of both the Chamber and the City to focus on business attraction, retention
and development. Economic growth within a community is not facilitated by one entity or organization; it
takes a coordinated, multi‐pronged approach by both the public and private sector to provide the resources
and assets required by businesses to grow or which want to locate in the City of Jefferson.
The Chamber and City will continue to focus on manufacturing, industrial, commercial and retail
development. The Chamber has initiated a strategic initiative focusing on retail development. Several
manufacturing firms have either located in, or expanded their operations in the City of Jefferson this year.
There are several new initiatives which will provide long‐term growth in jobs and expansion of the tax base
within the City. Such projects include the establishment of the Heartland Port Authority of Central Missouri;
the redevelopment of old St. Mary’s Hospital property; redevelopment of the Missouri State Penitentiary
property; and planned construction of a pedestrian Bicentennial Bridge. All of the initiatives/developments
have started construction or began planning and design efforts this fiscal year.
The Jefferson City Area Chamber of Commerce and the City of Jefferson are bringing area leaders together to
create an updated strategic plan to make the community a more prosperous, successful, and vibrant place.
The Jefferson City, Missouri Community and Economic Development Strategy will be a comprehensive,
actionable, and consensus‐based strategic plan to guide the community's collective actions in the years to
come. The Strategy will seek to make Jefferson City a better place for residents, visitors, and businesses. It will
address the full range of competitive factors that influence a community's competitiveness, including talent,
education and training resources, infrastructure, business climate, quality of life and place. The Strategy will
gather input from the public via a variety of methods, including an online survey, for those who live and/or
work in the Jefferson City area.
Local manufacturers continue to make capital investments, along with increases in employment opportunities
within the community. In 2018, three employers accounted for $42,200,000 in new capital investments
leading to the addition of 66 full‐time jobs. Net new payroll increased by $2,100,000. The three employers
are existing companies with a long tenure in Jefferson City, the enormous capital investment demonstrates a
total commitment to the community and offers a snapshot into the percentage of capital investment relevant
to new job creation. The future outlook for increased capital investment and minimal net new job growth will
continue based on strategic planning goals by local manufacturers. During the period from 2007‐2018,
14
existing business expansions have led to a total of 1735 new jobs and $56,656,000 of net new wages, with an
average of more than $32,000 annually per job. Jefferson City and Cole County continue to experience
historically low unemployment figures (Sept. 2019 – 1.7%) which shows no signs of rising in the near term.
The City of Jefferson, by virtue of being the state Capital, has a significant number of state employees and
other governmental employees who contribute to providing a stable workforce and are significant purchasers
of goods and services within the community. We do not see a significant decrease in the governmental
workforce during the next fiscal year.
The State, City, County, and School District have plans for infrastructure development in the City of
Jefferson. These entities will continue to invest in the areas of infrastructure, schools, recreational amenities,
and public safety to retain and attract a quality workforce. We expect these trends to continue into next fiscal
year.
Business attraction, retention and development will continue to be a major focus of the City of Jefferson and
its economic development partners as it strives to increase wages, increased jobs, and increase the tax base
within the City. The City will continue to focus on infrastructure improvements in support of economic
development and will continue to support governmental employees and services. The City and its economic
development partners are confident that the positive economic trends the community is currently
experiencing will continue.
KEY BUDGET DECISIONS AND PROCESSES
While developing the FY20 budget, revenues were projected to decrease slightly from FY19. The FY20 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 FY20 budget
development.
The City Council had significant discussions regarding the City’s vehicle and equipment needs during the FY20
budget process. Ultimately, the City Council authorized only $243,781 in the FY20 budget for marked police
vehicles, which helps to ensure the safety of the City’s residents and visitors. These funds were budgeted
using sales tax funds. In prior years these funds have come from the General Fund.
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 FY20 budget. The FY20 adopted budget also includes funding
that continues to provide training and professional development of employees, especially those in public
safety. Additionally, the Council approved a 5% increase in health insurance premiums.
Personnel additions include a new Prosecuting Attorney Part‐time Clerk.
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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 FY20 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 1% 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 2% on all goods and services sold within the City limits. The sales tax
receipts are broken down into three funds: 1% is allocated to the City’s General Fund, ½% is allocated to the
City’s Capital Improvement Tax (CIT) Fund, and the remaining ½% 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 FY11 to FY18, 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; FY16 ended with a 1.34%
increase; FY17 ended with a 2.75% increase; and FY18 ended with a 1.46% increase in sales tax receipts. In
considering an estimated sales tax amount for FY19, the City Council chose to include a 2% increase applied to
the prior year adopted budget. When adopting the budget for FY20, Council chose to include a 2% increase
applied to the prior year adopted budget. Each year thereafter, a 1.68% increase is projected.
16
9,690,676
9,657,608
9,655,913
10,102,174
10,856,302
11,002,277
11,304,678
11,470,052 11,641,260
11,874,085
12,073,570
12,276,406
12,482,649
12,692,358
$9,000,000
$9,500,000
$10,000,000
$10,500,000
$11,000,000
$11,500,000
$12,000,000
$12,500,000
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
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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 FY19 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 FY11. This fiscal year included a one‐time payment of back taxes to the City. Future projected
franchise & utility tax is estimated to increase by 1.68% each year.
17
8,953,048
7,430,945
7,289,415
7,670,316
7,295,904
7,258,960
7,060,237
7,687,404
7,435,000
7,205,000
7,326,044
7,449,122
7,574,267
7,701,514
$6,000,000
$6,500,000
$7,000,000
$7,500,000
$8,000,000
$8,500,000
$9,000,000
$9,500,000
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
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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, 2019 upon which the FY20 budget was
based, amounted to $910,339,512. The City's property tax levies per $100 of assessed valuation for the year
ended October 31, 2019 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, 2019.
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 1.68% each year.
18
5,174,388
5,178,613
5,237,547
5,190,956
5,261,508
5,267,657
5,419,824
5,484,475
5,432,399
5,466,399
5,558,235
5,651,613
5,746,560
5,843,102
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
$5,500,000
$6,000,000
$6,500,000
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
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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 – FY20 Receipts, Based on Calendar Year 2009 – 2019 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
2.36% each year.
19
8,213,341
9,058,610
9,246,136
9,532,853
10,123,193
10,765,247
11,130,758
11,518,611 11,632,000
11,517,213
11,789,019
12,067,240
12,352,027
12,643,535
$5,500,000
$6,500,000
$7,500,000
$8,500,000
$9,500,000
$10,500,000
$11,500,000
$12,500,000
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
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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 2% on all goods and services sold within the City limits. The sales tax
receipts are broken down into three funds: 1% is allocated to the City’s General Fund, ½% is allocated to the
City’s Capital Improvement Tax (CIT) Fund, and the remaining ½% is allocated to the Department of Parks,
Recreation, and Forestry’s 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 figure is included in the FY20 adopted budget.
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. There are no projections included after FY22 when the current sales
tax sunsets, as any new sales tax iterations require voter approval.
20
4,669,974
4,671,272
4,664,580
4,877,931
5,260,753
5,356,330
5,500,311 5,545,522
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
$5,500,000
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
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Fiscal Year
CIT Fund Sales Tax Financial Trend
Actual
Projected
PARKS, RECREATION AND FORESTRY FUND
Revenue Assumptions
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: 1% is allocated to the City’s General Fund, ½% is allocated to the
City’s Capital Improvement Tax (CIT) Fund, and the remaining ½% is allocated to the Department of Parks,
Recreation, and Forestry’s Park Fund. Revenues for the Parks Fund include user fees and charges and the one
half cent sales tax which became effective October 1, 2005. The State of Missouri receives the tax and
distributes the funds monthly to the City by wire‐transfer. The amount collected varies due to fluctuations in
sales.
The historical revenue trend for the half cent sales tax for the Parks Fund is shown below:
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4,667,453
4,664,400
4,662,755
4,874,018
5,259,477
5,358,988
5,492,397
5,554,002
5,250,000
5,665,000
5,778,300
5,893,866
6,011,743
6,131,978
$4,400,000
$4,600,000
$4,800,000
$5,000,000
$5,200,000
$5,400,000
$5,600,000
$5,800,000
$6,000,000
$6,200,000
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
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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. Fuel savings: There was a savings in fuel costs due to the lower overall fuel prices. This is a one time
savings.
2. Transit: Continue to focus on ways to reduce, at least to some degree, the General Fund subsidy to the
Public Works Transit Division.
3. 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 FY19, the City of Jefferson had 436 full‐time positions. The City Council approved funding for
436 full‐time positions in the FY20 budget.
New Personnel
No new full‐time positions were approved in the FY20 budget.
New Programs
No new significant programs were introduced or approved in the FY20 budget.
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CAPITAL IMPROVEMENT EXPENDITURES
The Capital Improvement Tax Funds are used to account for significant non‐routine capital expenditures.
The FY20 budget includes $4,550,000 of Capital Improvement Tax Funds allocated for significant non‐routine
capital expenditures.
The adopted budget for Capital Improvement Tax Funds includes $1,200,000 for ongoing street resurfacing
that will be completed as identified in the City’s Street Resurfacing Plan; $1,160,000 for City/County
Cooperative Projects, as agreed upon by both parties; $400,000 for the debt financing payments to purchase a
new fleet of fire apparatus; as well as several other capital improvement projects.
The Department of Parks, Recreation, and Forestry is approved to spend $547,500 of Capital Improvement Tax
Funds for facilities rehab.
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 FY20 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 FY20 budget is able to continue current service levels, future budget trends offer a mix of positive
and new challenges.
A review of the Capital Replacement Plan shows the City has been operating with aging equipment and
buildings that are in need of maintenance. These maintenance costs will result in major capital expenditures
and will be an on‐going challenge for the City.
The City realizes that in order to provide quality service to the residents of the City and guests, the City will
need to remain competitive in the labor market. The FY20 budget includes a 2% across the board salary/wage
adjustment for all full‐time employees and all part‐time with benefits employees.
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
23
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 FY20. Based on the FY19 adopted budget and the FY20 adopted budget, the projected
unrestricted General Fund fund balance reserve at the end of FY20 is 25.17% 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.
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, 2017. 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 22nd
year (1996‐2017) that the City of Jefferson has received the award. The CAFR for the fiscal year ended
October 31, 2018 has been submitted to the GFOA and we are currently awaiting their response.
24
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, 2017. 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 4th year (2014‐2017) that the City of Jefferson has received the award. The PAFR for the fiscal year
ended October 31, 2018 has been submitted to the GFOA and we are currently awaiting their response.
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 2019 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 5th year (2015‐2019) 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
25
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Dis tin gu ished
Budget Presentation
Award
PRESENTED TO
City of Jefferson City
Missouri
For the Fiscal Year Beginning
November 1, 2018
Executive Director
26
CITY OF JEFFERSON, MISSOURI
STRATEGIC PLANNING
2019 – 2024
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.
27
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.
The City currently has a Lincoln University student liaison to attend City Council meetings. Lincoln
University is a vital part of the community; 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
28
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 fourth year in a row, a “Concert Inside the Walls” was scheduled to be held inside the walls of
the historic Missouri State Penitentiary. Unfortunately, due to extensive tornado damage to the
Missouri State Penitentiary from an EF3 tornado on May 22, 2019, the concert had to be moved to the
Jefferson City Jaycees Fairgrounds. Styx lead singer and founding member Dennis DeYoung headlined.
Phase One of the Truman Hotel Redevelopment, consisting of a new Holiday Inn & Suites hotel, was
completed. 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 is underway. This
project was 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 a Courtyard by Marriott hotel along with retail and restaurant buildings. Total investment is
estimated at $30 to $44 million dollars.
29
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 FY19 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 dipping below the established 17% during
the five years included in the forecast.
The Administrative Chargeback calculation is an internal billing to Departments and Divisions that are
supported by user fees. The chargeback has been included in the FY20 budget to charge for services
provided by the General Fund administrative departments in an effort to ensure the Departments and
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. Every budget year since the implementation has included budgeted pay
adjustments for full‐time and part‐time with benefits staff.
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.
30
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 CDBG stakeholders rating past consolidated plan projects as “good” or above, 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.
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 and fosters
investment and revitalization in the City’s core.
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.
The process of updating comprehensive and long range planning documents, including the City’s
Comprehensive Plan and the Metropolitan Transportation Plan, have continued through 2019.
Planning Division staff has continued implementation of rezoning recommendations of The Historic
Southside / Old Munichburg District and Neighborhood Plan, an adopted component of the
Comprehensive Plan. One major neighborhood rezoning was accomplished in in support of the
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recommendations of the plan. As a direct result of the Tornado event of May 22, 2019, the Jefferson
City School District has begun an acquisition process for properties within the Southside
Neighborhood, which is directly supported by the neighborhood plan and is being monitored by
Planning Division staff.
Planning Division staff have assisted in coordination and development of a Historic Preservation Plan
(in conjunction with the Neighborhood Services Division, Historic Preservation Commission, and
historic preservation consultant). The Historic Preservation Plan is intended to be adopted as a
component of the Comprehensive Plan and will serve as a guide to continuing historic preservation
efforts within the community.
The City of Jefferson continues to provide restoration efforts in protecting Woodland and Old City
Cemetery historical grounds. After being placed on the National Registry of Historical Places by the
United States Department of Interior, the citizen based City of Jefferson Cemetery Resources Board
continues to provide restoration efforts in preserving the history of these cemeteries. Research and
community support this past year has provided veteran grave stones for those soldiers of the United
States Colored Infantry who were an integral part in starting what is now Lincoln University in Jefferson
City.
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 in the process of undertaking an update to the comprehensive plan. Multiple public
engagement sessions and stakeholder interviews have been held. Planning Division staff are
proceeding with the drafting of the comprehensive plan document and associated background
research and additional public engagement.
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.
Create an environment that encourages a healthy community.
Increase investment and participation in cultural and recreational activities.
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What We Have Done:
Staff are continuing the community educational effort for administration of building codes. The
tornado event that occurred May 22, 2019, damaged approximately three square miles of the
city. Within that area, approximately 500 structures were damaged in varying degrees. The building
code helps to mitigate future reoccurrence of structure failures by building back with stronger
materials and methods. We are also continuing working to inform contractors and property owners of
inspection procedures which includes issuing certificates of occupancy. Owners are now requesting
certificates of occupancy more often to ensure that construction was inspected and conforms to the
building code.
Staff is serving as ex‐officio on the newly formed Historic Southside/Old Munichburg Community
Development Corporation (CDC). A CDC is a nonprofit, community‐based organization focused on
revitalization, services and engaging in other activities that promote and support community
development. The mission of the CDC is to develop strategies and secure resources to preserve and
improve the Southside community. The vision of the Historic Southside/Old Munichburg District is to
have a healthy, vibrant, diverse community positioned for long term and stability. The identified goals
are to expand housing choice, improve actual and perceived safety and improve streetscape image and
character.
As of September 30, 2019, staff has investigated 4,937 code enforcement activities. 97% were
resolved voluntarily prior to abatement, summons or hearing. The top three code violations are tall
weeds and accumulation of brush; abandoned building complaints and activities; and accumulation of
trash violations. Property Maintenance has exceeded FY18 code enforcement activity of 4,112.
The City’s Dangerous Building Code, Sec. 8‐80 through Sec. 8‐99, was amended by separating the
dangerous building process from the nuisance process, and clarifies the notice and hearing
process. The amendment is based upon the Missouri Municipal League’s model dangerous building
code and will reinforce the legality of the City’s dangerous buildings process.
The Environmental Health Division continues to promote its online food safety education course for
managers and employees of food service establishments in Jefferson City. The City has established an
on‐going partnership with StateFoodSafety.com to provide this online educational resource to improve
food safety throughout our community. Staff has also conducted food safety training onsite at local
food service facilities such as the Jefferson City Public Schools and St. Mary’s Medical Center. The
Division continues to provide these educational resources annually to improve the safety for the public
and visitors in Jefferson City in the prevention of food‐borne illness.
The City supports cultural activities by allocating funds in the budget to promote public art and public
events showcasing the arts.
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 continue to work
together to operate and maintain the facility. The LINC is 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.
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What Do We See In The Future:
Continued progress in enforcement of health and safety codes by using current technology and
communication to residents of Jefferson City to provide a safe, healthy, and livable environment.
Increased collaboration between Property Maintenance and Community Action Team with Police
Department re‐instituting the Crime Free Multi‐Housing Program. The program is designed to reduce
crime, drugs and gangs on apartment properties. The program provides education to local property
managers and landlords on topics including but not limited to security, suggested lease agreement
language, now allowing criminal activity. Benefits of the Crime Free Multi‐Housing Program include a
stable tenant base, lower maintenance/repair costs, improved personal safety for tenants, landlords
and managers.
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 FY20 budget includes a small amount of funds to be used for ongoing infrastructure/facility needs.
When this account was added to the budget in FY17, the amount requested in the budget 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. In FY20, and in more
recent years, the amount funded in the budget has not been at the level required by the Capital
Replacement Plan based on budgeting constraints. However it is important to note that if budgeted
funds are not utilized in the year budgeted, they will be reappropriated for use in subsequent years.
The FY19 budget did not included any funds for this purpose, however there is a remaining balance
from previous allocations that can be utilized.
34
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 opportunities 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:
In order to stay competitive with our Employee Benefits portfolio, in FY18 the City implemented a
Floating Holiday for employees. All employees with benefits received a floating holiday which could be
used during the fiscal year.
The City continues to recognize the City’s employees monetarily. In past years, the City Council
normally approved an annual salary increase. The FY20 budget includes a 2% across the board
salary/wage adjustment for all full‐time employees and all part‐time with benefit employees.
The Employee Involvement Committee continues to give employees another avenue to be involved in
the organization and is tasked 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.
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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.
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Capital Replacement Plan ‐ This plan itemizes and tracks the City’s capital needs (vehicles, equipment, and
buildings) and is utilized to evaluate, plan, and budget for the replacement of the City’s capital needs.
Additional Information
The City of Jefferson is an entitlement community for the receipt of federal funds from the Department of
Housing and Urban Development. Funding priorities are outlined in a five‐year consolidated plan, City of
Jefferson Community Development Block Grant Program, 2019‐2023 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.
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SECTION 3: Budget Overview
38
Budget Overview
Overview
The FY20 Adopted Budget presents a balanced budget with estimated spending of $65,182,940. 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 FY18)
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.
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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.
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Budget Overview
Fund Relationships
The City has twelve 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 and Information Technology Services Department
Non‐Departmental Department
Police Department
Fire Department
Department of Planning and Protective Services
Department of Public Works
Department of Parks, Recreation and Forestry
FUNDS
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Budget Overview
Changes in Fund Balances
Est. Beginning Balance $ 9,956,139 $ 4,665,829 $ 76,035,741 $ 635,006 $‐ $ 7,626,041 $ 98,918,756
Est. Unrestricted Begin. Balance 8,289,018 4,665,829 7,787,592 635,006 ‐ 7,626,041 29,003,486
Revenue $ 32,904,481 $ 9,896,833 $ 15,242,745 $ 422,000 $‐ $ 5,007,500 $ 63,473,559
Transfers In 26,000 ‐ 1,398,242 ‐ 30,000 ‐ 1,454,242
Less: Expenditures (31,517,239) (8,767,150) (17,194,427) (493,882) (30,000) (3,820,000) (61,822,698)
Transfers Out (1,413,242) (1,209,500) ‐ ‐ ‐ (337,500) (2,960,242)
Debt Service ‐ ‐ ‐ ‐ ‐ (400,000) (400,000)
Est. Ending Balance $ 9,956,139 $ 4,586,012 $ 75,482,301 $ 563,124 $‐ $ 8,076,041 $ 98,663,617
Less: Reserves $ (1,667,121) $‐ $‐ $‐ $‐ $‐ $ (1,667,121)
Less: Capital Contributions ‐ ‐ (64,614,445) ‐ ‐ ‐ (64,614,445)
Less: Restricted for Pensions ‐ ‐ (1,056,722) ‐ ‐ ‐ (1,056,722)
Less: Restricted Bond Funds ‐ ‐ (2,576,982) ‐ ‐ ‐ (2,576,982)
Est. Unrestricted Fund Balance $ 8,289,018 $ 4,586,012 $ 7,234,152 $ 563,124 $‐ $ 8,076,041 $ 28,748,347
Fund Balance Change ‐ Amount* $‐ $ (79,817) $ (553,440) $ (71,882) $‐ $ 450,000 $ (255,139)
Fund Balance Change ‐ Percent*‐ ‐1.71%‐7.11%‐11.32%‐ 5.90%‐0.88%
*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 no change in the
unrestricted fund balance when comparing FY20 to FY19. The major General Fund revenue sources are Sales
Tax, Franchise and Utility Tax, and Property Tax. 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 expecting a reduction in the unrestricted fund balance when
comparing FY19 to FY20. This is due to the fact that in FY20 the Parks Fund is budgeted to utilize $52,167 from
the fund balance for master plan implementation. Additionally, the Police Training Fund and the Woodland
Cemetery Trust Fund are budgeted to utilize portions of their fund balance in FY20.
The Enterprise Fund category includes two Divisions, the Airport and Transit Divisions, that historically are
subsidized by the General Fund. The City‘s intention is to continue to provide the services the two Divisions
offer along with efforts to provide the services in the most efficient and economical manner. The remaining
two Divisions in the Enterprise Fund category, the Parking Division and Wastewater Division, are fiscally
sound. The Parking and Wastewater Divisions are both operating on the revenue generated by the Divisions.
The Enterprise Fund category is expecting a decrease in the unrestricted fund balance when comparing FY19
to FY20. This is due to the fact that it is the City’s practice to use any available fund balance of subsidized
42
Budget Overview
Divisions prior to the General Fund providing a subsidy. Additionally, the Wastewater Division is budgeted to
utilize $714,558 from the fund balance primarily for capital projects and capital purchases.
The City is expecting a decrease in unrestricted fund balance in the Internal Service Funds during FY20. 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 FY20, 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. If this fund
drops 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 FY19 to FY20.
The Capital Improvement Tax (CIT) Category is expecting an increase in the unrestricted fund balance from
FY19 to FY20 due to the fact that not all of the FY20 budgeted revenues have been allocated for expenditure
in FY20. The approved expenditures are based on the estimated revenue the CIT Fund is expected to receive
from the Sales Tax revenue sources and also takes into account the expected timing for individual projects.
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. Staff is estimating a $5,000,000
per year in sales tax receipts. This estimate is included in the FY20 budget.
A review of the percent of change in the fund balance before adjustment for reserves shows that the Internal
Service category are expecting the largest change in the fund balance from FY19 to FY20.
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Budget Overview
Combined Revenues by Type
Revenue Source
Sales & Other Use Taxes $11,874,085 $‐ $5,000,000 $‐ $5,665,000 $‐ $22,539,085
Intergovernmental Taxes 2,322,500 ‐ ‐ ‐ ‐ ‐ 2,322,500
Other Taxes 106,000 ‐ ‐ ‐ ‐ ‐ 106,000
Franchise & Utility Tax 7,205,000 ‐ ‐ ‐ ‐ ‐ 7,205,000
Lodging Tax ‐ ‐ ‐ ‐ 1,200,000 ‐ 1,200,000
Property Tax 5,466,399 ‐ ‐ ‐ ‐ ‐ 5,466,399
Intergovernmental 729,651 1,123,500 ‐ ‐ ‐ ‐ 1,853,151
Charges for Services 2,875,130 12,836,505 ‐ 400,000 2,865,833 ‐ 18,977,468
Fees License & Permits 902,520 37,748 ‐ ‐ ‐ ‐ 940,268
Fines & Forfeitures 766,600 120,000 ‐ ‐ 10,000 ‐ 896,600
Contributions Donations 331,594 ‐ ‐ ‐ ‐ ‐ 331,594
Other Operating Revenue 89,000 71,192 ‐ ‐ 104,950 ‐ 265,142
Interest Income 160,002 795,000 7,500 22,000 41,050 ‐ 1,025,552
Other Non‐Operating Revenue 55,000 258,800 ‐ ‐ 10,000 ‐ 323,800
Transfer In 26,000 1,398,242 ‐ ‐ ‐ 30,000 1,454,242
Carry Over to Surplus 21,000 553,440 (450,000) 71,882 79,817 ‐ 276,139
Total Revenue $32,930,481 $17,194,427 $4,557,500 $493,882 $9,976,650 $30,000 $65,182,940
TotalGeneral Enterprise
Capital
Improvement
Tax Internal Service
Special
Revenue
Trust &
Agency
A review of the Combined Revenue By Type Schedule for the FY20 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 Divisions that are supported by user fees.
The schedule shows the Enterprise Funds rely heavily on Charges for Services from the services provided with
an anticipated total of $553,440 being used from the fund balances in FY20.
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. Staff is estimating a $5,000,000
per year in sales tax receipts. This estimate is included in the FY20 budget.
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.
The Tax Increment Financing (TIF) Fund is the only fund represented under the Trust and Agency Fund
category. 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.
44
Budget Overview
Combined Expenditures by Type
Expenditure Type
Personnel Services $ 25,600,434 $ 4,844,972 $‐ $‐ $ 4,744,347 $‐ $ 35,189,753
Materials & Supplies 1,361,131 940,655 ‐ ‐ 861,332 ‐ 3,163,118
Contractual Services 1,778,936 2,116,403 ‐ 493,882 1,137,196 30,000 5,556,417
Utilities 986,655 704,711 ‐ ‐ 480,650 ‐ 2,172,016
Repairs & Maintenance 1,697,749 1,210,462 ‐ ‐ 671,825 ‐ 3,580,036
Other Operating Expenses 86,750 ‐ ‐ ‐ ‐ ‐ 86,750
Capital Purchases ‐ 668,000 243,781 ‐ 121,800 ‐ 1,033,581
Capital Projects 5,584 676,000 3,576,219 ‐ ‐ ‐ 4,257,803
Transfers Out 1,413,242 ‐ 337,500 ‐ 1,209,500 ‐ 2,960,242
Debt Service ‐ 6,033,224 400,000 ‐ 750,000 ‐ 7,183,224
Total Expenditures $ 32,930,481 $ 17,194,427 $ 4,557,500 $ 493,882 $ 9,976,650 $ 30,000 $ 65,182,940
TotalGeneral Enterprise
Capital
Improvement
Tax
Internal
Service
Special
Revenue
Trust &
Agency
A review of the Combined Expenditures By Type Schedule for the FY20 Adopted budget reveals the largest
expenditure for the City is the expenditure related to the Personnel Services category.
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Budget Overview
Review of Funds
Fund
Unaudited
Fund Balance
10/31/19
Add
Projected
Revenues
Less
Projected
Expenses
Projected
Fund Balance
10/31/20 Amount Percent
Governmental Funds
General Fund $ 9,956,139 $ 32,930,481 $ 32,930,481 $ 9,956,139 $‐ 0.00%
Total Governmental Funds 9,956,139 32,930,481 32,930,481 9,956,139 ‐ 0.00%
Special Revenue Funds
Parks $ 4,369,936 $ 8,680,783 $ 8,732,950 $ 4,317,769 $ (52,167) ‐1.19%
JC Veterans Plaza Trust 131,158 2,000 2,000 131,158 ‐ 0.00%
Police Training 51,759 10,700 30,000 32,459 (19,300) ‐37.29%
Lodging Tax 42,852 1,202,000 1,202,000 42,852 ‐ 0.00%
City Hall Art Trust 21,134 350 ‐ 21,484 350 1.66%
USS Jefferson City Submarine 13,868 300 ‐ 14,168 300 2.16%
Woodland Cemetery 35,122 700 9,700 26,122 (9,000) ‐25.62%
Total Special Revenue Funds 4,665,829 9,896,833 9,976,650 4,586,012 (79,817) ‐1.71%
Enterprise Funds
Airport Fund $ 10,619,220 $ 452,489 $ 493,116 $ 10,578,593 $ (40,627) ‐0.38%
Parking Fund 7,096,979 1,167,292 905,308 7,358,963 261,984 3.69%
Transit Fund 1,367,626 2,462,445 2,522,684 1,307,387 (60,239) ‐4.40%
Wastewater Fund 56,951,916 12,558,761 13,273,319 56,237,358 (714,558) ‐1.25%
Total Enterprise Funds 76,035,741 16,640,987 17,194,427 75,482,301 (553,440) ‐0.73%
Internal Service Fund
Workers Compensation $ 635,006 $ 422,000 $ 493,882 $ 563,124 $ (71,882) ‐11.32%
Total Interrnal Service Fund 635,006 422,000 493,882 563,124 (71,882) ‐11.32%
Agency Fund
TIF Redevelopment $‐ $ 30,000 $ 30,000 $‐ $‐ 0.00%
Total Agency Fund ‐ 30,000 30,000 ‐ ‐ 0.00%
Capital Improvement Tax Funds
Funds 41‐45 $ 7,626,041 $ 5,007,500 $ 4,557,500 $ 8,076,041 $ 450,000 5.90%
Total Capital Projects Funds 7,626,041 5,007,500 4,557,500 8,076,041 450,000 5.90%
Grand Total 98,918,756 64,927,801 65,182,940 98,663,617 (255,139) ‐0.26%
*Net Change represents the difference between the FY19 Un audited Fund Balance and the FY20 Projected Fund Balance.
Net Change*
A review of the schedule above shows there the Internal Service Fund is anticipating the largest change in the
fund balance from FY19 to FY20. 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.
46
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
FY18
Actual
FY19
Actual
FY20
Adopted
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 1.00 1.00
Part‐time Prosecutor Clerk ‐ ‐ 1.00
Total Elected Positions 12.00 12.00 12.00
Total Part‐time ‐ ‐ 1.00
Office of City Clerk
City Clerk 1.00 1.00 1.00
Total Full Time 1.00 1.00 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
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
Total Full Time 3.00 3.00 3.00
Full Time Equivalents (FTEs)
47
Budget Overview
Job Title
FY18
Actual
FY19
Actual
FY20
Adopted
Municipal Court
Municipal Court Administrator 1.00 1.00 1.00
Deputy Court Clerk 1.00 ‐ ‐
Administrative Technician 1.00 ‐ ‐
Deputy Court Clerk II, I ‐ 2.00 2.00
Deputy Court Clerk II
Deputy Court Clerk I
Part‐time Municipal Judge 1.00 1.00 1.00
Part‐time Clerk 1.00 1.00 ‐
Part‐time Bailiff 1.00 1.00 1.00
Elected ‐ Municipal Judge 1.00 1.00 1.00
Total Full Time 3.00 3.00 3.00
Total Part‐time 4.00 4.00 3.00
Human Resources Department
Director of Human Resources 1.00 1.00 1.00
Human Resources Specialist 2.00 2.00 2.00
Part‐time 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 2.00 2.00
Senior Accounting Technician Supervisor 1.00 1.00 1.00
Accounting Technician 1.00 1.00 1.00
Customer Service Representative 2.00 2.00 2.00
Purchasing Technician 1.00 1.00 1.00
Total Full Ti me 11.75 11.75 11.75
Full Time Equivalents (FTEs)
48
Budget Overview
Job Title
FY18
Actual
FY19
Actual
FY20
Adopted
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 3.25 3.25 3.25
Information Systems Support Specialist 2.00 2.00 2.00
GIS Manager 1.00 1.00 1.00
GIS Specialist 1.00 1.00 1.00
IT Support Technician II, I 1.00 1.00 1.00
IT Support Technician II
IT Support Technician I
Total Full Time 9.50 9.50 9.50
Full Time Equivalents (FTEs)
49
Budget Overview
Job Title
FY18
Actual
FY19
Actual
FY20
Adopted
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 1.00
Police Officer III, II, I 71.00 72.00 72.00
Police Officer III
Police Officer II
Police Officer I
Communications Supervisor 3.00 3.00 3.00
Management Analyst 1.00 1.00 1.00
Administrative Assistant 1.00 1.00 1.00
Evidence Technician 1.00 1.00 1.00
Communications Operator II, I 17.00 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 Manager 1.00 1.00 1.00
Senior Animal Control Officer 1.00 1.00 1.00
Animal Control Officer 3.00 3.00 3.00
Veterinarian Assistant 2.00 2.00 2.00
Part‐time with benefits Property Room Technician 1.00 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 Worker 2.00 2.00 2.00
Total Full Time 127.75 128.75 128.75
Total Part‐time 7.00 7.00 7.00
Full Time Equivalents (FTEs)
50
Budget Overview
Job Title
FY18
Actual
FY19
Actual
FY20
Adopted
Fire Department
Fire Chief 1.00 1.00 1.00
Assistant Fire Chief 3.00 3.00 3.00
Division Chief of Training 1.00 1.00 1.00
Division Chief of Prevention 1.00 1.00 1.00
Fire Captain 21.00 21.00 21.00
Fire Driver Engineer 24.00 24.00 24.00
Firefighter, Firefighter Trainee 24.00 24.00 24.00
Firefighter
Firefighter Trainee
Administrative Assistant 1.00 1.00 1.00
Total Full Time 76.00 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
Customer Service Representative 1.00 1.00 1.00
Total Full Time 3.00 3.00 3.00
Planning & Protective Services ‐ Planning
Planner Manager ‐ 0.50 0.70
Planner III 1.00 ‐ ‐
Planner II, I 1.00 2.00 2.00
Planner II
Planner I
Total Full Time 2.00 2.50 2.70
Planning & Protective Services ‐ MPO
Planner Manager ‐ 0.50 0.30
Planner III 1.00 ‐ ‐
Planner II, I 2.00 2.00 2.00
Planner II
Planner I
Total Full Time 3.00 2.50 2.30
Planning & Protective Services ‐ Redevelopment & Grants
Neighborhood Services Manager 1.00 1.00 1.00
Neighborhood Services Specialist 0.50 0.50 0.50
Total Full Time 1.50 1.50 1.50
Full Time Equivalents (FTEs)
51
Budget Overview
Job Title
FY18
Actual
FY19
Actual
FY20
Adopted
Planning & Protective Services ‐ Entitlement Grant
Neighborhood Services Specialist II 0.50 0.50 0.50
Administrative Technician 0.50 0.50 ‐
Neighborhood Services Specialist I ‐ ‐ 0.50
Part‐time Grant Assistant 1.00 ‐ ‐
Total Full Time 1.00 1.00 1.00
Total Part‐time 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 0.50 ‐
Neighborhood Services Specialist I ‐ ‐ 0.50
Part‐time Neighborhhod Support Technician 2.00 2.00 2.00
Total Full Time 3.50 3.50 3.50
Total Part‐time 2.00 2.00 2.00
Planning & Protective Services ‐ Building Inspection an d Regulation
Building Official Manager 1.00 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 ‐ ‐
Building Plan Reviewer ‐ 1.00 1.00
Administrative Technician 1.00 1.00 1.00
Total Full Time 6.00 6.00 6.00
Public Works ‐ Administration
Director of Public Works 1.00 1.00 1.00
Administrative Assistant 1.00 1.00 1.00
Public Works Administrative Supervisor 1.00 1.00 1.00
Total Full Time 3.00 3.00 3.00
Public Works ‐ Central Maintenance
Central Garage Manager 1.00 1.00 1.00
Mechanic Supervisor 1.00 1.00 1.00
Mechanic 4.00 4.00 4.00
Parts Technician 1.00 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)
52
Budget Overview
Job Title
FY18
Actual
FY19
Actual
FY20
Adopted
Public Works ‐ Engineering
City Engineer 1.00 1.00 1.00
Administrative Technician 1.00 1.00 1.00
Civil Engineer II, I 4.00 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 12.00 12.00 12.00
Public Works ‐ Streets
Operations Division Director 0.50 0.50 0.50
Streets Manager 1.00 1.00 1.00
Street Supervisor 2.00 2.00 2.00
Construction Inspector 1.00 1.00 1.00
Street Maintenance Crew Leader 5.00 6.00 6.00
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 4.00 4.00
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 25.50 28.50 28.50
Public Works ‐ Airport
Airport Manager 1.00 1.00 1.00
Airport Maintenance ‐ Senior Worker, Worker 2.00 2.00 2.00
Senior Airport Maintenance Worker
Airport Maintenance Worker
Total Full Time 3.00 3.00 3.00
Full Time Equivalents (FTEs)
53
Budget Overview
Job Title
FY18
Actual
FY19
Actual
FY20
Adopted
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
Public Works ‐ Transit
Transit Division Manager 1.00 1.00 1.00
Transit Operations Supervisor 1.00 1.00 1.00
Transit Operations Assistant 1.00 1.00 1.00
Administrative Assistant 1.00 1.00 1.00
Bus Driver/Communications Operator 2.00 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‐time Custodian 1.00 1.00 1.00
Part‐time Service Wo rker 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)
54
Budget Overview
Job Title
FY18
Actual
FY19
Actual
FY20
Adopted
Public Works ‐ Wastewater
Wastewater Division Director 1.00 1.00 1.00
Wastewater Treatment Plant Manager 1.00 1.00 1.00
Collection System Manager 1.00 1.00 1.00
Engineering Designer 1.00 1.00 1.00
Wastewater Treatment Plant Supervisor 1.00 1.00 1.00
Wastewater Maintenance Supervisor 1.00 1.00 1.00
Laboratory/Pretreatment Supervisor 1.00 1.00 1.00
Utility Crew Supervisor 3.00 3.00 3.00
Utilities Electrician 1.00 1.00 1.00
Wastewater Laboratory Analyst 1.00 1.00 1.00
Controls and Instrumentation Technician 1.00 1.00 1.00
Pumping System Mechanic 4.00 4.00 4.00
WWTP Operator II, I 4.00 4.00 4.00
WWTP Operator II
WWTP Operator I
Wastewater Environmental Specialist 1.00 1.00 1.00
Utility Maintenance Crew Leader 6.00 6.00 6.00
Utility Maintenance‐Senior, Worker, Trainee 8.00 8.00 8.00
Senior Utility Maintenance Worker
Utility Maintenance Worker
Utility Maintenance Worker Trainee
Part‐time Construction Inspector 1.00 1.00 1.00
Total Full Time 36.00 36.00 36.00
Total Part‐time 1.00 1.00 1.00
Full Time Equivalents (FTEs)
55
Budget Overview
Job Title
FY18
Actual
FY19
Actual
FY20
Adopted
Parks, Recreation & Forestry
Director of Parks & Recreation 1.00 1.00 1.00
Assistant Director of Parks & Recreations 1.00 1.00 1.00
Program Manager 7.00 9.00 9.00
Senior Management Analyst 1.00 1.00 1.00
Parks Manager 1.00 1.00 1.00
Parks and Landscape Planner 1.00 1.00 1.00
Parks Resource Supervisor 3.00 3.00 3.00
Community Relations Manager 1.00 1.00 1.00
Recreation Program Specialist 2.00 3.00 3.00
Mechanic 2.00 2.00 2.00
Administrative Assistant 1.00 1.00 1.00
Management Assistant 1.00 1.00 1.00
Golf Superintendent 1.00 1.00 1.00
Parks Maintenance Crew Leader 4.00 3.00 3.00
Parks Maintenance‐Senior, Worker, Trainee 21.00 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
PT‐Benefits ‐ Parks Maintenance Wo rker ‐ 1.00 1.00
PT‐Benefits ‐ Hockey Director 1.00 1.00 1.00
PT‐Benefits ‐ Assistant Skating Director 1.00 1.00 1.00
PT‐Benefits ‐ Friday Night Rec Leader/Special Olympics 1.00 1.00 1.00
PT‐Benefits ‐ Athletic Field Maintenance Worker 1.00 1.00 1.00
Total Full Time 50.00 52.00 52.00
Total Part‐time 4.00 5.00 5.00
Total Full Time 430.00 436.00 436.00
Total Part‐ti me and Elected Positions 38.00 38.00 38.00
Full Time Equivalents (FTEs)
A summary of FTE variances can be found in the individual Department’s summaries within this document.
56
BILL NO . 2019-036
SPONSORED BY Councilman Mihalevich
ORD I NANCE NO._-----'/ '$:;__~--=-'fi_,..0:;.___
AN ORDINANCE OF THE CITY OF JEFFERSON , MISSOURI , ADOPTING A BUDGET
AND PERSONNEL CLASSIFICATION PLAN FOR THE CITY FOR THE PERIOD OF
NOVEMBER 1, 2019 , TO OCTOBER 31 , 2020 , 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 t he period November 1, 2019 , to October 31, 2020. A
copy of the budget and personnel classification plan is attached and made a part
hereof, as fully set forth verbatim herein .
Section f.. 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, 2019 , to October 31 , 2020 , to defray the cost and expense of operating
the City government during that period in accordance with the budget.
Section ~. 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, 2019.
Passed: &;re. /!1 2.011_ Approved : ~ t.£:tot1
Presiding Officer
ATTEST: APPROVED AS TO FORM:
Ci~
57
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.
58
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.
59
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
60
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
61
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.
62
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.
63
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, 10% 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 10% of the value of taxable tangible property of
64
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 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.
65
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.
66
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.
67
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 FY19 and FY20.
Some projections may also include additional detail that elaborates on the composition by type for the major
revenue source classification.
68
Revenue Projections
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% of all General Fund estimated revenues for FY20. The balance of revenues is derived from user charges,
fines and forfeitures, investment income, intergovernmental tax revenues, and miscellaneous fees and
charges.
69
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 FY20 budgeted sales tax revenue estimate was based on a 2% increase applied to the prior year
adopted budget. The actual sales tax revenues for FY19 are expected to be fairly close to the amount
budgeted for FY19.
Financial Trend
$9,690,677
$9,657,608
$9,655,913
$10,102,174
$10,856,302
$11,002,277
$11,304,678
$11,470,052
$11,641,260
$11,874,085
$9,000,000
$9,500,000
$10,000,000
$10,500,000
$11,000,000
$11,500,000
$12,000,000
$12,500,000
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Adopted
2020
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
70
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
$8,953,048
$7,430,945
$7,289,415
$7,670,316
$7,295,903
$7,258,960
$7,060,237
$7,687,404
$7,435,000
$7,205,000
$6,000,000
$6,500,000
$7,000,000
$7,500,000
$8,000,000
$8,500,000
$9,000,000
$9,500,000
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Adopted
2020
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
71
Revenue Projections
Collection
Year
Natural
Gas Electricity Telephone Cable Total
2011 Actual 1,069,380$ 3,297,390$ 4,237,048$ 349,230$ 8,953,048$
2012 Actual 911,630$ 3,633,706$ 2,546,088$ 339,521$ 7,430,945$
2013 Actual 946,627$ 3,516,107$ 2,490,318$ 336,363$ 7,289,415$
2014 Actual 1,087,593$ 3,662,305$ 2,515,862$ 404,556$ 7,670,316$
2015 Actual 957,426$ 3,816,976$ 2,090,166$ 431,335$ 7,295,903$
2016 Actual 785,322$ 4,005,063$ 2,042,470$ 426,105$ 7,258,960$
2017 Actual 787,642$ 3,905,811$ 1,970,499$ 396,285$ 7,060,237$
2018 Actual 957,911$ 4,418,832$ 1,953,153$ 357,508$ 7,687,404$
2019 Adopted 920,000$ 4,060,000$ 2,050,000$ 405,000$ 7,435,000$
2020 Adopted 950,000$ 4,100,000$ 1,800,000$ 355,000$ 7,205,000$
Franchise & Utility Tax Collections by Type
72
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
FY20, CY2019 0.5561
FY19, CY2018 0.5561
FY18, CY2017 0.5561
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
Property Taxes
Assessed Valuation
$882,456,576
$863,071,468
$856,776,703
Legal Authorization:
$893,179,890
$910,339,512
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 FY20 budget was based on the FY19 projected receipts.
$853,713,602
$848,387,415
$847,270,415
$856,387,912
Financial Trend
$894,954,520
$5,174,388
$5,178,613
$5,237,547
$5,190,956
$5,261,508
$5,267,657
$5,419,824
$5,484,475
$5,432,399
$5,466,399
$4,900,000
$5,100,000
$5,300,000
$5,500,000
$5,700,000
$5,900,000
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Adopted
2020
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
73
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%
of all Parks Fund
estimated revenues
for FY20. The
balance of revenues
is derived from
investment income,
and miscellaneous
fees and charges
related to
maintenance
contracts and cell
tower site rental
income.
74
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 FY20 budgeted sales tax revenue estimate was based on a 2% increase applied to the prior year
anticipated receipts. The actual sales tax revenues for FY19 are expected to be fairly close to the amount
budgeted for FY19.
Financial Trend
$4,667,453
$4,664,400
$4,662,755
$4,874,018
$5,259,477
$5,358,988
$5,492,397
$5,554,002
$5,250,000
$5,662,000
$4,300,000
$4,500,000
$4,700,000
$4,900,000
$5,100,000
$5,300,000
$5,500,000
$5,700,000
$5,900,000
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Adopted
2020
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
75
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, outdoor recreation, camp 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.
$1,667,467
$1,701,664
$1,692,395
$1,812,255
$1,853,613
$2,013,971
$2,151,755
$2,391,799
$2,538,858
$2,784,333
$1,500,000
$1,700,000
$1,900,000
$2,100,000
$2,300,000
$2,500,000
$2,700,000
$2,900,000
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Adopted
2020
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
76
Revenue Projections
Collection
Year
Ice
Arena
Golf
Course
Memorial
Pool
Ellis‐Porter
Pool
Facility
Rentals
Recreation
Programs
Outdoor
Recreation
Camp
Programs
Multipurpose
Bldg Total
2011 Actual 387,458$ 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 Actual 491,084$ 517,816$ 218,454$ 144,253$ 204,587$ 575,561$ ‐$ ‐$ ‐$ 2,151,755$
2018 Actual 528,267$ 480,682$ 228,181$ 140,926$ 223,060$ 604,908$ ‐$ ‐$ 185,775$ 2,391,799$
2019 Adopted 524,750$ 578,625$ 246,750$ 136,550$ 225,983$ 422,000$ 12,200$ 191,250$ 200,750$ 2,538,858$
2020 Adopted 563,950$ 596,500$ 249,650$ 149,150$ 175,483$ 451,250$ 12,700$ 241,400$ 344,250$ 2,784,333$
Charges for Services by Type
77
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 82% of all Airport
Division Fund estimated revenues
for FY20. The balance of revenues
is derived from intergovernmental
income from grants and
investment income.
78
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 generates revenues through rent and lease fees, as well as fuel flowage fees,
that are not 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.
$205,910
$220,940
$181,916
$219,695
$465,620
$334,849
$272,485
$263,131
$241,770
$250,489
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Adopted
2020
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
79
Revenue Projections
Collection
Year
From
General
Fund
From
CIT "D"
From
CIT "E"
From
CIT "F"
From
CIT "G" Total
2011 Actual 205,910$ ‐$ ‐$ ‐$ ‐$ 205,910$
2012 Actual 205,910$ ‐$ 15,030$ ‐$ ‐$ 220,940$
2013 Actual 171,636$ ‐$ 10,280$ ‐$ ‐$ 181,916$
2014 Actual 170,789$ ‐$ 48,906$ ‐$ ‐$ 219,695$
2015 Actual 196,059$ ‐$ 200,773$ 68,788$ ‐$ 465,620$
2016 Actual 189,382$ ‐$ (16,390)$ 161,857$ ‐$ 334,849$
2017 Actual 258,459$ ‐$ (3,687)$ 17,713$ ‐$ 272,485$
2018 Actual 225,547$ ‐$ 14,504$ 18,200$ 4,880$ 263,131$
2019 Adopted 241,770$ ‐$ ‐$ ‐$ ‐$ 241,770$
2020 Adopted 250,489$ ‐$ ‐$ ‐$ ‐$ 250,489$
Transfers In by Type
80
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 management team to review the costs to
offer the services provided by the Airport Division. During this review, staff also analyzes the
customer usage trends. The revenue generated by the two main revenue streams (rent/ lease and
fuel flowage fees) remains fairly consistent when the revenue is compared from year to year.
Financial Trend
$105,239
$123,957
$152,171
$131,852
$181,726
$189,042
$172,504
$160,186 $156,000
$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
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Adopted
2020
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
81
Revenue Projections
Parking Division Fund Revenue
The primary support
for Parking Services
comes from charges
for services. This
major revenue
source comprises
approximately 83%
of all Parking
Division Fund
estimated revenues
for FY20. The
balance of revenues
is derived from fines
and forfeitures,
other operating
revenues mostly
from cell tower site
rental income and
investment income.
82
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
$958,730
$924,185
$915,802
$933,936
$989,946
$1,001,668
$972,594
$986,059
$969,600
$969,600
$900,000
$920,000
$940,000
$960,000
$980,000
$1,000,000
$1,020,000
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Adopted
2020
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
83
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 88% of
all Transit Division
Fund estimated
revenues for FY20.
The balance of
revenues is derived
from charges for
services and other
operating revenues
such as bus
advertising and gas
tax refunds.
84
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
$1,638,410
$1,590,017
$1,082,556
$1,094,271
$1,101,130
$1,211,810
$1,219,903
$1,346,304
$1,074,500
$1,077,500
$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
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Adopted
2020
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
85
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
$1,331,279
$1,239,186
$715,294
$612,395
$1,059,653
$1,276,237
$1,094,378
$1,240,829
$1,111,636
$1,147,753
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
$1,100,000
$1,200,000
$1,300,000
$1,400,000
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Adopted
2020
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
86
Revenue Projections
Collection
Year
From
General
Fund
From
CIT "D"
From
CIT "E"
From
CIT "F"
From
CIT "G" Total
2011 Actual 1,274,190$ 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 Actual 1,211,549$ ‐$ 64,688$ ‐$ ‐$ 1,276,237$
2017 Actual 1,007,266$ ‐$ 49,989$ 37,123$ ‐$ 1,094,378$
2018 Actual 1,023,442$ ‐$ ‐$ 217,387$ ‐$ 1,240,829$
2019 Adopted 1,111,636$ ‐$ ‐$ ‐$ ‐$ 1,111,636$
2020 Adopted 1,147,753$ ‐$ ‐$ ‐$ ‐$ 1,147,753$
Transfers In by Type
87
Revenue Projections
Wastewater Division Fund Revenue
The primary support for
Wastewater Services comes
from charges for services.
This major revenue source
comprises approximately 87%
of all Wastewater Division
Fund estimated revenues for
FY20.
88
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 c onsultants review 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.
$8,213,341
$9,058,610
$9,246,137
$9,532,853
$10,123,193
$10,765,247
$11,130,758
$11,518,611
$11,632,000
$11,517,213
$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
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Adopted
2020
Adopted
Do
l
l
a
r
Am
o
u
n
t
Fiscal Year
89
SECTION 5: General Fund Overview
90
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 and Information Technology
Services; Non‐Departmental; 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.
91
General Fund Overview
General Fund Revenue and Expenditure Summary
Revenues:
Sales and Use Tax $ 11,470,052 $ 11,641,260 $ 11,874,085
Intergovernmental Taxes 2,310,027 2,300,000 2,322,500
Other Taxes 107,460 110,000 106,000
Franchise & Utility Taxes 7,687,404 7,435,000 7,205,000
Property Taxes 5,484,475 5,432,399 5,466,399
Intergovernmental 1,165,834 761,882 729,651
Charges for Services 2,850,120 2,761,364 2,875,130
Fees, Licenses & Permits 911,495 879,410 902,520
Fines & Forfeitures 780,532 834,900 766,600
Contributions/Donations 333,487 322,248 331,594
Other Operating Revenues 110,995 95,000 89,000
Interest Income 166,740 152,927 160,002
Other Non‐Operating Revenue 102,088 55,000 55,000
Transfers In 24,102 26,000 26,000
Total Revenue $ 33,504,811 $ 32,807,390 $ 32,909,481
Expenditures:
Personnel Services $ 24,524,383 $ 25,345,054 $ 25,600,434
Materials & Supplies 1,267,755 1,317,795 1,361,131
Contractual Services 1,916,508 1,742,300 1,778,936
Utilities 1,035,124 1,059,058 986,655
Repairs & Maintenance 1,700,111 1,661,917 1,697,749
Other Operating Expenses 138,765 124,500 86,750
Capital Purchases 909,864 188,361 ‐
Capital Projects 1,111,238 ‐ 5,584
Transfers Out 1,255,360 1,368,405 1,413,242
Debt Service ‐ ‐ ‐
Total Expenditures $ 33,859,108 $ 32,807,390 $ 32,930,481
Excess of Revenues Over (Under) Expenditures $ (354,297) $‐ $ (21,000)
FISCAL YEAR BEGINNING NOVEMBER 1
FY18
Actual
FY19
Adopted
Budget
FY20
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 expenditure relating to Personnel Services.
92
General Fund Overview
General Fund Revenues By Source
Revenues:
Sales and Use Tax $ 11,470,052 $ 11,641,260 $ 11,874,085 $ 232,825
Intergovernmental Taxes 2,310,027 2,300,000 2,322,500 22,500
Other Taxes 107,460 110,000 106,000 (4,000)
Franchise & Utility Taxes 7,687,404 7,435,000 7,205,000 (230,000)
Property Taxes 5,484,475 5,432,399 5,466,399 34,000
Intergovernmental 1,165,834 761,882 729,651 (32,231)
Charges for Services 2,850,120 2,761,364 2,875,130 113,766
Fees, Licenses & Permits 911,495 879,410 902,520 23,110
Fines & Forfeitures 780,532 834,900 766,600 (68,300)
Contributions/Donations 333,487 322,248 331,594 9,346
Other Operating Revenues 110,995 95,000 89,000 (6,000)
Interest Income 166,740 152,927 160,002 7,075
Other Non‐Operating Revenue 102,088 55,000 55,000 ‐
Transfers In 24,102 26,000 26,000 ‐
Carry Over Surplus ‐ ‐ 21,000 21,000
Total Revenue $ 33,504,811 $ 32,807,390 $ 32,930,481 $ 123,091
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
Net
Change*
FISCAL YEAR BEGINNING NOVEMBER 1
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
93
General Fund Overview
Revenues By Acct Classification -FY20
Council Adopted Budget
General Fund Only
Fees Licenses
& Permits
Services
8.73%
Intergovernmental
2.22%
Property Taxe
16.60%
Contributions
Donations
1.01%
Fines &
Other
Operating
Revenues
0.27%
Franchise &
Utility Tax
21.88%
Interest
In come
0.49%
Other Non-
Operatin g
Revenue
0.17%
Transfers In
0.08%
Carry Over
Surplus
0.06%
Sa les & Use
Intergo vernmental
Taxe s
7.05%
Other Taxes
0.32%
94
General Fund Overview
Summary of Significant Assumptions and Changes for FY20
Sales tax revenue was based on a 2% increase applied to the FY19 adopted budget.
Franchise & Utility Taxes are composed of receipts from four sources: Natural Gas, Electricity,
Telephone, and Cable. The approved FY20 budget includes a utility tax rate of 6%. The City’s gross
receipts tax is capped at 7%. The FY20 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 FY20 budgeted figure for Charges for Services reflects an increase from FY19. 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 FY20 budgeted figure for Contributions/Donations increased from FY19 due to the contract with
Allied Services, LLC for trash services that was signed in FY16. The 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 FY20 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 $113,961 $118,134 $132,355 $14,221 12.04%
Office of City Clerk 127,811 100,773 95,635 (5,138) ‐5.10%
Office of City Administrator 277,008 286,779 287,279 500 0.17%
Office of City Counselor 324,111 323,491 337,097 13,606 4.21%
Municipal Court 248,302 272,398 261,402 (10,996) ‐4.04%
Human Resources Department 294,980 349,226 340,425 (8,801) ‐2.52%
Finance Department 870,156 936,927 957,305 20,378 2.17%
Non ‐Departmental 1,303,223 937,471 940,208 2,737 0.29%
Information Technology Services 989,585 1,026,233 1,029,051 2,818 0.27%
Police Department 10,704,944 11,024,196 10,891,150 (133,046) ‐1.21%
Fire Department 7,518,926 7,693,830 7,832,595 138,765 1.80%
Dept of Planning and Protective Svcs 2,372,991 2,412,449 2,391,363 (21,086) ‐0.87%
Department of Public Works 6,351,577 5,957,078 6,015,790 58,712 0.99%
Transfers and Subsidies 1,255,360 1,368,405 1,413,242 44,837 3.28%
Capital/Vehicle/Equipment ‐ ‐ ‐ ‐ 0.00%
Capital Projects 1,106,173 ‐ 5,584 5,584 0.00%
TOTAL $33,859,108 $32,807,390 $32,930,481 $123,091
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
Net Change*
95
General Fund Overview
A review of the General Fund expenditures by Department shows there are two Departments that have a
change in excess of $100,000 in the FY20 budget when compared to the FY19 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.
Money budgeted to the Police Department is used to support police service operations for the City of
Jefferson. The FY20 budget for the Police Department includes training and education funds. There are no
funds included this year from the General Fund for vehicle replacements.
Money budgeted to the Fire Department is used to support fire operations for the City of Jefferson. The FY20
budget for the Fire Department includes training and education funds.
The FY20 budget for the Department of Public Works includes increased funds for chemicals due to rising
costs.
There was no money budgeted to Capital/Vehicle/Equipment in FY20, as any budgeted funds for these items
are included in the individual departments.
The FY20 budget for Capital Projects includes a small amount of funds for Ongoing Infrastructure/Facility
Needs. In FY17 the Ongoing Infrastructure/Facility Needs account was established. The intention was to set
aside funds for future replacement of roofs, HVACs and generators for City infrastructure based on the Capital
Replacement Plan developed the City. If these funds are not utilized in the year budgeted, they are
reappropriated for use in subsequent years.
96
General Fund Overview
Expenses by Department -FY20
Council Adopted Budget
General Fund Only
Mayor & Council
0.40%
City Administrator
0.87%
Capi t al/Vehicle/Equip
0.00%
City Counselor
1.02%
Transfers & Subsidies
4.29%
Human Resources
1.03%
Planning & Protective
Services
Public Works
18.27%
6.60%
Anima l Control
2.00%
Non-Departmental
2.86%
Information Technology
Services
3.12%
Police
97
General Fund Overview
General Fund Expenditures by Type
Type Amount Percent
Personnel Services $ 24,524,383 $ 25,345,054 $ 25,600,434 $ 255,380 1.01%
Materials & Supplies 1,267,755 1,317,795 1,361,131 43,336 3.29%
Contractual Services 1,916,508 1,742,300 1,778,936 36,636 2.10%
Utilities 1,035,124 1,059,058 986,655 (72,403) ‐6.84%
Repairs & Maintenance 1,700,111 1,661,917 1,697,749 35,832 2.16%
Other Operating Expenses 138,765 124,500 86,750 (37,750) ‐30.32%
Capital Purchases 909,864 188,361 ‐ (188,361) ‐100.00%
Capital Projects 1,111,238 ‐ 5,584 5,584 0.00%
Transfers Out 1,255,360 1,368,405 1,413,242 44,837 3.28%
De bt Service ‐ ‐ ‐ 0.00%
TOTAL $ 33,859,108 $ 32,807,390 $ 32,930,481 $ 123,091
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
Net Change*
A review of the General Fund expenditure by type shows the largest changes occurred in the Personnel
Services and the Capital Purchases categories.
The increase in Personnel Services is due to the fact that the FY20 budget includes a 2% across the board
increase for all full‐time employees and a 5% increase for health insurance premiums.
The decrease in Capital Purchases for FY20 is primarily due to the reduction in this category for the Police, Fire
and Central Maintenance Divisions. The FY19 budget for Police included funds to replace five marked vehicles
for a total of $153,500. The FY19 budget for Fire included funds for a Professional Services Policy Writing
Subscription for a total of $15,615. The FY19 budget for the Central Maintenance Division included funds for
air conditioning gas reclaimers. The FY20 budget includes no funds for Capital Purchases.
98
General Fund Overview
Expenses by Acct Classification-
FY20
Council Adopted Budget
General Fund Only
Repairs &
Maintenance
5.16%
Utilities
3.00%
Services
5.40%
Materials &
Supplies
4.13%
Other
Operating
Expenses
0.26%
Capit al
Purchases
0.00%
Transfers Out
4.29%
Personnel
Services
77.74%
99
General Fund Overview
Full Time Equivalents (FTEs) By Department
Department
FY18
Actual
FY19
Actual
FY20
Adopted Net Change*
Mayor and City Council^‐ ‐ ‐ ‐
Office of City Clerk 1.00 1.00 1.00 ‐
Office of City Administrator 2.00 2.00 2.00 ‐
Office of City Counselor 3.00 3.00 3.00 ‐
Municipal Court 3.00 3.00 3.00 ‐
Human Resources Department 3.00 3.00 3.00 ‐
Finance Department 11.75 11.75 11.75 ‐
Information Technology Services 9.50 9.50 9.50 ‐
Police Department 127.75 128.75 128.75 ‐
Fire Department 76.00 76.00 76.00 ‐
Dept of Planning and Protective Svcs 23.00 23.00 23.00 ‐
Department of Public Works 47.50 50.50 50.50 ‐
Total Full Time 307.50 311.50 311.50 ‐
^The Mayor and City Council are part‐time positions.
*Net Change represents the difference between the FY20 Adopted and the FY19 Actual figures.
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 FY24 based on projected revenues, adopted FY20
budget levels, and a number of assumptions for future growth rates. This table is a condensed version of the
model presented during the FY20 budget process.
100
General Fund Overview
Est. Beginning Fund Balance $ 10,310,436 $ 9,956,139 $ 9,956,139 $ 9,956,139 $ 8,251,028 $ 6,331,921 $ 4,211,128
Revenues 33,504,811 32,807,390 32,930,481 33,440,331 33,980,100 34,528,937 35,086,994
Less: Expenditures 33,859,108 32,807,390 32,930,481 35,145,442 35,899,207 36,649,730 37,384,298
Ending Fund Balance $ 9,956,139 $ 9,956,139 $ 9,956,139 $ 8,251,028 $ 6,331,921 $ 4,211,128 $ 1,913,824
Less: Reserve for Inventory $ 195,506 $195,506 $ 195,506 $ 195,506 $ 195,506 $ 195,506 $ 195,506
Less: Reserve for Prepaids 271,194 271,194 271,194 271,194 271,194 271,194 271,194
Less: Encumbrances 949,331 949,331 949,331 50,000 50,000 50,000 50,000
251,090 251,090 251,090 251,090 251,090 251,090 251,090
$ 8,289,018 $ 8,289,018 $ 8,289,018 $ 7,483,238 $ 5,564,131 $ 3,443,338 $ 1,146,034
25.55% 25.27%25.17% 21.29% 15.50%9.40%3.07%
2024
Projected
2021
Projected
2022
Projected
2023
Projected
Unrestricted Fund Balance as a
Percentage of Originally Adopted
Expenditures
2018
Actual
2019
Adopted
2020
Adopted
Unrestricted Fund Balance
Less: Reserve for
Restricted Funds
The City built the projection with the following assumptions:
1.68% revenue increase
2.00% for any items related to salary such as retirement, social security, overtime
4.00% 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 FY21 through FY24 the expenses are
estimated to be above the 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 budgeted revenues
and expenditures to ensure the fund balance remains within the stated policy in future years.
101
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
102
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 Councilmember from each of the five wards for a “staggered” two‐year term. When a Councilmember
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 2019, 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 no more than four consecutive full terms. After a person
serves four consecutive full terms as a Councilmember, a full two‐year term must pass before such person is
eligible to serve as a Councilmember again.
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
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Mayor and City Council
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $107,190 $108,854 $123,717 $14,863 13.65%
Materials & Supplies 831 1,700 1,600 (100) ‐5.88%
Contractual Services 5,869 7,500 6,950 (550) ‐7.33%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 71 80 88 8 10.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 113,961 $ 118,134 $ 132,355 $ 14,221
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
Net Change*FY19
Adopted
Budget
FY20
Adopted
Budget
FY18
Actual
A review of the budget summary
reveals an increase in the FY20
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 addition of a Part‐time
Prosecutor Clerk in the FY20 budget.
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Mayor and City Council
Full Time Equivalents (FTEs)
Job Title
FY18
Actual
FY19
Actual
FY20
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 1.00 ‐
Part‐time Prosecutor Clerk ‐ ‐ 1.00 1.00
Total Part‐time & Elected 12.00 12.00 13.00 1.00
*Net Change represents the difference between the FY20 Adopted and the FY19 Actual figures.
During the FY20 budget process, an additional Part‐time Prosecutor Clerk was added. The staffing levels are
expected to remain constant with little to no change in the future.
105
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 2018 2019 2020
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
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Office of City Clerk
Performance Measures (continued) 2018 2019 2020
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget. 0.42% 0.31% 0.29%
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 1 1
2. Total department adopted budget. $136,098 $100,773 $95,635
3. Number of paper records digitized, archived, and made accessible to staff and
public. 14,362 16,150 22,000
4. Number of tax bills generated, tracked, and released. 244 338 400
5. Number of updates made to City Code.
30 updates
of 60
amendments
30 updates of
56
amendments
12 updates
of 28
amendments
6. Number of Sunshine requests responded to, tracked and archived. 403 365 580
7. Number of meeting notices posted, distributed, and archived. 760 820 1,000
8. Number of Council/Budget Committee meetings attended and recorded for
official minutes. 84 62 75
9. Number of web pages updated and maintained. 56 56 56
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 have been
instituted and have proven to be effective for both the City Clerk’s Office, as well as the public utilizing them.
The City Clerk is in the process of transferring the City Code to the on‐line codification program with
Municode. The files have been transferred to Municode. The vendor anticipates a 4‐month turn around time
before the Code is ready to go live with a link from the City website.
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Office of City Clerk
The Office of City Clerk will continue cross training personnel to assist with the City Clerk functions as
warranted.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $93,333 $69,973 $71,452 $1,479 2.11%
Materials & Supplies 1,368 1,000 700 (300) ‐30.00%
Contractual Services 32,737 21,675 20,155 (1,520) ‐7.01%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 373 380 3,328 2,948 775.79%
Capital Purchases ‐ 7,745 ‐ (7,745) ‐100.00%
Total $ 127,811 $ 100,773 $ 95,635 $ (5,138)
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
FY19
Adopted
Budget
FY20
Adopted
Budget
Net Change*
FY18
Actual
A review of the budget summary
reveals the Office of City Clerk‘s
budgeted expenditures
experienced an overall decrease
from FY19 to FY20. The
decrease is due primarily to a
decrease in the Capital
Purchases category. The FY19
budget included funds for the
purchase of an online
codification system. The FY20
budget does not include any
funds for Capital Purchases.
108
Office of City Clerk
Full Time Equivalents (FTEs)
Job Title
FY18
Actual
FY19
Actual
FY20
Adopted Net Change*
Office of City Clerk
City Clerk 1.00 1.00 1.00 ‐
Total Full Time 1.00 1.00 1.00 ‐
*Net Change represents the difference between the FY20 Adopted and the FY19 Actual figures..
A review of the staffing levels for the Office of City Clerk shows no changes from FY19 to FY20. There is no
expectation of future changes.
109
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 2018 2019 2020
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. TBD 100%/TBD 100%
2. Mayor rating of the City Administrator performance as “good” or above. TBD Yes/TBD Yes
3. Percent of outcome performance expectations achieved by City Departments.78% 90%/70% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.0.90% 0.87% 0.87%
2. Percent of full time employees to overall adopted budget. 0.0007% 0.0007% 0.0007%
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Office of City Administrator
Performance Measures (continued) 2018 2019 2020
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized in the City.433 436 436
2. Total department adopted budget. $291,907 $286,779 $287,279
3. Number of City departments. 17 17 17
4. Number of identified outcome performance expectations.106 107 107
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 FY19, the City Administrator assisted with several Mayor and Council initiatives, including, but not limited
to: assisting departments in responding to tornado and flooding disasters in the community; provided policy
and technical review of various development proposals; provided a recommended budget to the Mayor;
assisted in reviewing, developing, and/or monitoring various State and Federal legislative proposals; reviewed
and/or approved several departmental procedural improvements; and provided City Charter designated
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 FY19.
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 facilitated discussions with employees on organizational outcomes and performance
management.
For FY20 the City Administrator will assist departments in focusing on funding reimbursement related to
tornado and flooding impacts; operational efficiencies, particularly as those initiatives relate to personnel,
vehicle acquisition and maintenance, and facility maintenance; continue to work with departments to
facilitate employee health, wellness, and well‐being; continue to recommend policies, procedures, practices,
and pursue opportunities, to implement appropriate funding sources for continuity of municipal operations;
and suggest and/or implement operational improvements.
111
Office of City Administrator
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $272,290 $280,294 $281,782 $1,488 0.53%
Materials & Supplies 1,888 2,950 2,129 (821) ‐27.83%
Contractual Services 2,602 3,300 3,100 (200) ‐6.06%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 228 235 268 33 14.04%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 277,008 $ 286,779 $ 287,279 $ 500
Net Change*
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
A review of the budget
summary reveals the Office
of City Administrator’s
budgeted expenditures
experienced an overall
increase from FY19 to FY20.
The most significant
increase occurred in the
Personnel Services category.
This increase is due primarily
to a 2% across the board
increase for all full‐time
employees and a 5%
increase in health insurance
premiums.
112
Office of City Administrator
Full Time Equivalents (FTEs)
Job Title
FY18
Actual
FY19
Actual
FY20
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 FY20 Adopted and the FY19 Actual figures.
Staffing levels for the Office of City Administrator have remained constant with no expectation of a change in
the future.
113
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
114
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 legislative liaison 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 2018 2019 2020
Outcome Measures Actual Goal/Actual Goal
1. Percent of department directors rating the Office of City Counselor legal services
as “good” or better. 100% 90%/100% 90%
2. City Council satisfaction rating of “good” or better with the City Counselor legal
services. 100% 90%/100% 90%
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Office of City Counselor
Performance Measures (continued) 2018 2019 2020
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.0.98% 0.99% 1.02%
2. Percent of contracts prepared/reviewed within 7 business days from date of
receipt. 96.6% 96.2% 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. 33 3
2. Total department adopted budget. $318,956 $323,491 $337,098
3. Number of contracts reviewed/prepared. 501 471 320
4. Number of contracts prepared/reviewed within 7 business days of request. 484 453 310
5. Number of Ordinances/Resolutions drafted. 160 166 100
6. Number of Workmen’s Compensation & litigation matters administered. 47 14 70
7. Number of lawsuits challenging City Ordinances or practices. 0 1 0
8. Number of hours staffing Council and Citizen Committees. 196 132* 250
9. Number of sunshine requests to which Law responded. 403 365 340
*Estimated
Significant Changes/Initiatives
During FY19, the Office of City Counselor performed substantial work on economic development projects,
including bonding of the Capital Mall TIF/CID project, allowing the developer to pursue new opportunities in
the project area and work relating to the development of the Missouri State Penitentiary (MSP). Specifically,
the Office of City Counselor is serving as staff liaison to the Missouri State Penitentiary Community Partners, a
group of stakeholder making recommendations on the redevelopment of the MSP site. Also as part of this
work, the Office of the City Counselor provided primary staff support in developing a Request for
Qualifications seeking a Master Developer for the MSP project and in the gathering of responses to that RFQ.
The Office of City Counselor worked diligently in FY19 to address the passage of Amendment 2 to the Missouri
Constitution, which legalized the possession and use of medical marijuana, by researching and advising the
City Council and City staff about the legal obligations and options of the City related to this emerging area of
the law.
The Office of City Counselor staffed the review of the City Charter by the Charter Review Committee and the
City Council. This process lead to the passage of three amendments to the City Charter by the voters of the
City of Jefferson at the April 2019 general municipal election.
116
Office of City Counselor
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $282,418 $290,661 $292,180 $1,519 0.52%
Materials & Supplies 2,314 2,650 1,950 (700) ‐26.42%
Contractual Services 38,708 29,500 42,400 12,900 43.73%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 671 680 568 (112) ‐16.47%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 324,111 $ 323,491 $ 337,098 $ 13,607
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
Net Change*
A review of the budget summary
reveals the Office of City
Counselor’s budgeted
expenditures experienced an
overall increase from FY19 to
FY20. The most significant
increase occurred in the
Contractual Services category,
due to the fact that the FY20
budget includes funds for
professional services related to
Chapter 353 special counsel.
117
Office of City Counselor
Full Time Equivalents (FTEs)
Job Title
FY18
Actual
FY19
Actual
FY20
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 ‐
Total Full Time 3.00 3.00 3.00 ‐
*Net Change represents the difference between the FY20 Adopted and the FY19 Actual figures.
A review of the staffing levels for the Office of City Counselor shows no changes from FY19 to FY20. There is
no expectation of future changes.
118
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
Performance Measures 2018 2019 2020
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. 0.83% 0.83% 0.79%
2. Percent of cases filed during budget year which are completed within 6 months of
the date the summons is issued. 80% 77% 80%
3. Number of cases per FTE (excluding parking). 2,948 2,159 3,000
4. Percent of persons convicted during budget year who are placed on probation. 5% 4% 5%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 3 3 3
2. Total department adopted budget. $269,931 $272,398 $261,402
3. Number of cases processed during the year. 8,844 6,478 8,500
4. Number of convictions during the year. 6,629 5,067 6,500
5. Number of cases dismissed (excluding No Insurance tickets). 984 717 1,000
6. Number of probations issued. 331 215 350
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Municipal Court
Performance Measures (continued) 2018 2019 2020
Workload / Service Level Indicators (continued) Actual Actual Projected
7. Number of parking tickets paid through court. 12,483 15,714 22,500
8. Number of tickets amended from original charge.984 860 1,008
9. Number of DWI tickets issued. 39 60 50
10. Number of DWI ticket convictions. 26 32 35
11. Number of warrants issued. 3,447 2,757 3,500
12. Total amount of fines issued (after conviction or plea).$815,956 $637,305 $820,000
13. Total amount of fines collected. $816,342 $716,434 $840,000
14. Number of cases dismissed by Court for lack of prosecution.42 55 15
15. Number of cases appealed to circuit court. 3 6 3
16. Number of parking fines issued (not voided tickets).$223,390 $220,680 $240,000
17. Total amount of parking fines collected. $200,973 $164,957 $250,000
18. Number of parking summons issued (not actual ticket). 2,691 1,760 3,000
Significant Changes/Initiatives
Early in FY19, the Municipal Court relocated from the City Council chambers to the Annex Building at 427
Monroe, utilizing space formerly used by the Parks, Recreation and Forestry Department. The first court
session was held in the new Municipal Court in December 2018. The new Municipal Court has capacity for
approximately 120 people and includes a secured administrative office area, expanded restrooms, secured
office space for the Municipal Judge and City Prosecutor, a dedicated security screening area, and a private
attorney consultation room.
In November 2018, the Municipal Court Judge was voted to the Cole County Associate Circuit Court, leaving
the office of Municipal Judge vacant. The Mayor appointed a temporary municipal judge until a new
Municipal Judge was elected. In April 2019, the voters of the City of Jefferson elected a new City Prosecutor
and a new Municipal Judge.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $213,187 $236,518 $222,260 $(14,258) ‐6.03%
Materials & Supplies 12,194 10,390 9,294 (1,096) ‐10.55%
Contractual Services 21,950 24,390 29,040 4,650 19.07%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 971 1,100 808 (292) ‐26.55%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 248,302 $ 272,398 $ 261,402 $ (10,996)
Net Change*
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
*Net
Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
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Municipal Court
A review of the budget summary reveals the
Municipal Court’s budgeted expenditures
have experienced an overall decrease from
FY19 to FY20. The most significant change
occurred in the Personnel Services category.
This decrease is due primarily to the fact that
the FY19 budget included funds for a part‐
time court clerk and the FY20 budget does
not fund this position.
Full Time Equivalents (FTEs)
Job Title
FY18
Actual
FY19
Actual
FY20
Adopted Net Change*
Municipal Court
Municipal Court Administrator 1.00 1.00 1.00 ‐
Deputy Court Clerk 1.00 ‐ ‐ ‐
Administrative Technician 1.00 ‐ ‐ ‐
Deputy Court Clerk II, I ‐ 2.00 2.00 ‐
Deputy Court Clerk II
Deputy Court Clerk I
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 ‐
Total Full Time 3.00 1.00 1.00 ‐
Total Part‐time & Elected 4.00 4.00 3.00 (1.00)
*Net Change represents the difference between the FY20 Adopted and the FY19 Actual figures.
Staffing levels for Municipal Court
decreased from FY19 to FY20.
This is due to the elimination of a
Part‐time Clerk position. The
staffing levels are expected to
remain constant with little to no
change in the future.
121
Human Resources Department
Overview
The Human Resources Department is administered by the Director of Human Resources 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 developing and supporting quality
employees.
Department Goals & Objectives (including, but not limited to)
1. Improve training and education of our workforce
OBJECTIVE: Implement a Learning Management System
OBJECTIVE: Provide soft skills, compliance and safety training to all City employees on a regular basis
2. Improve performance of City employees
OBJECTIVE: Implement a Performance Management System
OBJECTIVE: Ensure City employees receive timely and complete feedback from their supervisors
OBJECTIVE: Ensure the employees understand the City’s priorities
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 2018 2019 2020
Outcome Measures Actual Goal/Actual Goal
1. Percent of department directors rating the department as “good” or above in
assisting their department in achieving their goals. 100% 90%/100% 90%
2. Percent of City employees rating Human Resources as “good” or above in
assisting their needs. 86% 90%/87% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget. 0.95% 1.06% 1.03%
2. Number of recruitments per full‐time authorized Human Resources positions. 65.33 63.7 65.33
3. Percent of turnover in full‐time employees. 7.2% 8% 8%
4. Percent of employees using the EAP. 5.1% 5.9% 8%
5. Percent of employees participating in the City’s Wellness Incentive Program at
the beginning of the year. 66.4% 66% 68%
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Human Resources Department
Performance Measures (continued) 2018 2019 2020
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 3 3 3
2. Total department adopted budget. $308,733 $349,226 $340,425
3. Number of recruitments. 196 191 196
4. Number of applications processed. 2,305 2,205 1,800
5. Number of new hires processed. 37 31 30
6. Number of introductory periods completed. 24 28 35
7. Number of wellness outreach efforts. 156 185 125
8. Number of full‐time authorized positions city‐wide.430 436 436
9. Number of full‐time employees leaving employment.31 36 20
10. Number of unsatisfactory or needs improvement overall performance
evaluations. 3 3 4
Significant Changes/Initiatives
In FY19, the Human Resources Department launched a change to the Wellness Program to encourage
employees to live healthy lifestyles year round. By increasing the wellness incentive and switching from a bi‐
annual program to a tri‐annual program, employees are now encouraged and rewarded for wellness activities
throughout the year.
In FY20, the Human Resources Department hopes to implement an electronic training management system
which 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.
Also in FY20, the Human Resources Department hopes to implement an electronic performance management
system which will make the employee evaluation process more effective, more accurate, more current, less
time intensive, and will support a pay‐for‐performance system.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $ 281,614 $ 319,839 $ 317,757 $ (2,082) ‐0.65%
Materials & Supplies 3,403 3,800 3,190 (610) ‐16.05%
Contractual Services 9,736 25,350 19,210 (6,140) ‐24.22%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 227 237 268 31 13.08%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 294,980 $ 349,226 $ 340,425 $ (8,801)
Net Change*
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
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Human Resources Department
Full Time Equivalents (FTEs)
Job Title
FY18
Actual
FY19
Actual
FY20
Adopted Net Change*
Human Resources
Director of Human Resources 1.00 1.00 1.00 ‐
Human Resources Specialist 2.00 2.00 2.00 ‐
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 FY20 Adopted and the FY19 Actual figures.
A review of the budget
summary reveals the Human
Resources department’s
budgeted expenditures
decreased from FY19 to
FY20. The most significant
decrease occurred in the
Contractual Services
category due to a reduction
in funding for the Human
Relations Commission in
FY20.
Staffing levels for Human
Resources have remained
constant with no
expectation of a change in
the future.
124
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
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Finance Department
4. Communicate clearly with the Citizens, Mayor, City Council, City Administrator, and Department Directors
who request financial information
OBJECTIVE: To ensure users of financial information have the information required in a timely manner to
make good decisions
5. Coordinate with the Mayor, City Council, City Administration, and Department Directors to develop a
balanced budget consistent with the criteria established by the GFOA
OBJECTIVE: To ensure the City is making decisions that will provide an excellent quality of life for the
residents of the City
OBJECTIVE: For the City to receive the GFOA Budget Award
Performance Measures 2018 2019 2020
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. 87.5% 90%/83% 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
5. Receive the GFOA PAFR Award (for prior year). 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. 2.89% 2.86% 2.91%
2. Percent of voided accounts payable checks. 1.15% 1.11% 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. 11.75 11.75 11.75
2. Total department adopted budget. $937,945 $936,927 $957,305
3. Accounts Payable – Number of payments issued. 8,342 8,621 8,050
4. Accounts Payable – Number of payments voided.96 96 100
5. Accounts Payable – Number of 1099’s issued (Misc., S, and R)141 102 150
6. Accounts Receivable – Number of invoices issued. 6,929 8,580 7,000
7. Business Licensing – Number of business licenses issued. 3,208 3,132 3,000
8. Cash Receipts – Number of receipts entered. 198,673 200,564 200,000
9. General Ledger – Number of journal entries to correct issues.64 45 50
10. Payroll – Number of payroll checks/direct deposits. 15,009 15,204 14,500
11. Purchasing – Number of bids/quotes/renewals. 435 277 240
12. Purchasing – Number of purchase orders issued.513 612 550
13. Utility Billing – Number of bills issued. 242,435 243,407 241,800
* The CAFR and PAFR have both been submitted to the GFOA and the City is awaiting the award response.
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Finance Department
Significant Changes/Initiatives
The Finance Department received the Government Finance Officers Association Distinguished Budget
Presentation for the 5th straight year. This award was for the fiscal year beginning November 1, 2018.
The Finance Department received the Government Finance Officers Association Certificate of Achievement for
Excellence in Financial Report (CAFR) for the 22nd straight year. This award was for the fiscal year ended
October 31, 2017. 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 report for fiscal year ended October 31, 2018 has been submitted to
the GFOA and we are awaiting the response.
The Finance Department received the Government Finance Officers Association Award for Outstanding
Achievement in Popular Annual Financial Report (PAFR) for the 4th straight year. This award was for the fiscal
year ended October 31, 2017. 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. The
report for fiscal year ended October 31, 2018 has been submitted to the GFOA and we are awaiting the
response.
For the fiscal year ended October 31, 2018, 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 $790,185 $865,897 $881,254 $15,357 1.77%
Materials & Supplies 35,263 27,600 26,000 (1,600) ‐5.80%
Contractual Services 43,507 42,230 48,791 6,561 15.54%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 1,200 1,200 1,260 60 5.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 870,155 $ 936,927 $ 957,305 $ 20,378
Net Change*FY19
Adopted
Budget
FY20
Adopted
Budget
FY18
Actual
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
A review of the budget summary reveals Finance’s budgeted expenditures experienced an overall
increased from FY19 to FY20. The most significant increase occurred in the Personnel Services
category. This increase is due primarily to a 2% across the board increase for all full time employees
and a 5% increase in health insurance premiums.
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Finance Department
Full Time Equivalents (FTEs)
Job Title
FY18
Actual
FY19
Actual
FY20
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 1.00 1.00 1.00 ‐
Senior Accounting Technician Supervisor 1.00 1.00 1.00 ‐
Accounting Technician 1.00 1.00 1.00 ‐
Senior Accounting Technician 1.00 1.00 1.00 ‐
Customer Service Representative 2.00 2.00 2.00 ‐
Purchasing Technician 1.00 1.00 1.00 ‐
Total Full Time 11.75 11.75 11.75 ‐
*Net Change represents the difference between the FY20 Adopted and the FY19 Actual figures.
Staffing levels for the Finance
Department have remained
constant with no expectation
of a change in the future.
128
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.
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.
Money appropriated for the Contractual Services category is used to pay for general insurance premiums,
insurance deductibles associated with accidents, consulting services, economic development services 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 $391,215 $41,215 $39,589 $(1,626) ‐3.95%
Materials & Supplies 11,069 13,000 12,000 (1,000) ‐7.69%
Contractual Services 749,349 706,506 758,569 52,063 7.37%
Utilities 46,878 55,650 46,450 (9,200) ‐16.53%
Repairs & Maintenance 55,192 87,100 67,100 (20,000) ‐22.96%
Other Operating Expenses 49,520 34,000 16,500 (17,500) ‐51.47%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Debt Service ‐ ‐ ‐ ‐ 0.00%
Total $ 1,303,223 $ 937,471 $ 940,208 $2,737
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
Net Change*
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
A review of the budget summary reveals the Non‐Departmental budgeted expenditures experienced an
overall increase from FY19 to FY20. The only increase occurred in the Contractual Services category. This
increase is due primarily to the expected increase in general insurance premiums for FY20.
The most significant decrease in the Non‐Departmental budgeted expenditures occurred in the Repairs &
Maintenance category.
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Non‐Departmental
130
Information Technology Services
Overview
The Information Technology Services Division is administered by the Director of Finance and Information
Technology Services who reports directly to the City Administrator.
The Information Technology Services Division is responsible for the design, implementation, and maintenance
of the City’s technology resources. The Information Technology Services Division 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 51 servers. In addition, the Information Technology Services Division provides custom application
development, support, and telephone services.
The Information Technology Services Division supports the Geographic Information System (GIS), which
provides a central enterprise repository for all GIS related data. The Information Technology Services Division
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 2018 2019 2020
Outcome Measures Actual Goal/Actual Goal
1. Percent of helpdesk requests where the survey respondents rated service
received as “good” or above. 94.4% 97%/97%* 97%
2. Percent of time enterprise applications were available.99% 99%/99% 99%
3. Percent of time the data and voice network was available. 99% 99%/99% 99%
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Information Technology Services
Performance Measures (continued) 2018 2019 2020
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget. 3.22% 3.13% 3.12%
2. Percent of helpdesk tickets resolved within the service level target. 71.7% 80%* 90%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 9.5 9.5 9.5
2. Total division adopted budget. $1,043,147 $1,026,233 $1,029,051
3. Number of helpdesk requests taken. 1,111 1,152 1,200
4. Number of servers supported. 45 51 51
5. Number of peripherals (printers/scanners) supported.120 120 120
6. Number of PC’s supported. 295 325 300
7. Number of telephone lines supported. 350 365 365
8. Number of addresses/MSAG assigned. 180 180 180
9. Number of enterprise applications supported (i.e. New World, Tyler etc.). 31 30 30
10. Number of email accounts. 441 455 450
11. Total storage utilized. 31TB 33TB 38TB
12. Number of web maps/apps supported. 51 52 52
*Estimated
Significant Changes/Initiatives
ITS has successfully implemented three layers of defense to protect the City’s data from malicious intruders.
ITS will continue to monitor each one of these layers. The three layers are Cisco Umbrella, Palo Alto firewall
and Symantec Endpoint Protection:
Cisco Umbrella is a cloud security platform that provides the first line of defense against threats on the
internet wherever users go. We also installed the Cisco Umbrella roaming client on all computers. This
will tell ITS what computer(s) are being attacked during an intrusion.
ITS replaced the City’s old Cisco firewall with a Next Generation Palo Alto firewall. This 2nd line of
defense, protects the City against all threats – both known and unknown. It prevents known
vulnerability exploits, malware, spyware, malicious URLs while analyzing traffic for and automatically
delivering protection against highly targeted and previously unknown malware. The Palo Alto also
includes Global Protect, which is a secure VPN tunnel.
ITS replaced the City’s Vipre Anti‐virus software, with a more robust product called Symantec Endpoint
Protection Cloud. Symantec unifies threat protection and device management for PC, Mac, mobile
devices and servers so you can quickly protect all of your endpoints and stop today's ransomware,
zero‐day threats and other sophisticated attacks.
ITS continues to monitor the City’s SpamTitan Cloud. SpamTitan Cloud is a powerful Anti‐Spam solution that
cleans the City’s email and protects against risky spam and malware. On the average, SpamTitan catches 1,200
spam messages a day.
ITS worked with the Police Department and Kenton Brothers to move all the PD security cameras over to the
Milestone Video Management Solution. ITS also assisted with the deployment of the Arbitrator backup
cameras for the interview rooms.
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Information Technology Services
ITS is working with the Police Department to replace all outdated interior and exterior Police cameras.
ITS will be working with Transit on replacing all of the cameras at the Transit and Central Maintenance facility.
ITS will be working with Kenton Brothers to install new cameras at the Municipal Court Building.
ITS will be working with Revize and City departments on the new City website redesign. This redesign will
include a new updated, more modern look for the website as well as new features such as an ADA compliancy
button.
ITS continues to partner with InfiniTech out of Columbia to replace all of the City’s aging, end‐of‐life Cisco
switches and to evaluate the City’s network topology. By making the correct changes to the City’s networking,
this will lower the amount of network downtime in the future.
ITS has implemented a new hardware imaging solution called SmartDeploy. SmartDeploy has decreased the
amount of time it takes to roll out new and trickle down computers, laptops, and toughbooks.
ITS has upgraded and replaced most of the deployed desktops and laptops to be within the 5 year
replacement cycle.
ITS worked with the Police Department to roll out the last 16 new toughbooks/toughpads with Windows 10.
The first phase of 15 toughbooks, will be upgraded to Windows 10 by the end of June. This new equipment
will provide a faster and more reliable experience. ITS will also be upgrading the new Fire CF‐33 toughbooks
to Windows 10.
ITS has begun preliminary discussions with and will be working closely with the Police and Fire Departments to
migrate the current New World System to New World CAD Enterprise 2018.1 next year. With this migration,
Communications will be able to take advantage of proximity dispatching to decrease response times to
incidents in and around the city. Not only does this version also takes advantage of the latest GPS technology
by using enhanced mapping features, but it also streamlines reporting to reduce data entry and data entry
errors.
ITS is continuing to work with Centurylink and all departments to replace our Cisco phone system with
Centurylink Hosted VoIP (externally hosted voice over IP system). This plan will replace all the Cisco phones
with new Polycom units. ITS has implemented a 10mb Dedicated Internet Voice pipe just for this system’s use
at PD and another 10mb pipe at Fire Station 3 for redundancy.
ITS is researching Exchange Online and Office 2019. Exchange Online will provide security and reliability with
Anti‐malware and anti‐spam filtering. It will provide each mailbox user with more email storage and the
ability to send and receive larger emails. It will also provide an In‐Place Archive for better inbox management.
Office 2019 will provide the user with the latest technology and latest Office features.
ITS has started and will continue to replace most of our old wireless access points. This will provide better
range and more stable connection.
ITS has replaced the City’s current backup solution, DPM, with Veeam. This consist of replacing the current
server with a new one, with more disk space. Veeam will take advantage of the new technologies used by
virtual servers. This will provide the City with the redundancy it needs.
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Information Technology Services
GIS staff have developed a process to automate the sewer billing rate analysis for Public Water Supply District
Number 1 and 2 of Cole County, Missouri. This will be uploaded into Springbrook for the 2019‐2020 sewer
billing.
The GIS software and hardware will be updated this year. The ITS staff has installed and configured the new
server for us to create a new environment with the latest software. We are developing this alongside the
existing environment to reduce potential outages. We will be working with the Cole County GIS Department to
enhance the MidMoGIS offerings.
GIS will be working with the Public Works department to catalog and create a spatial inventory of the recent
stormwater assets and projects that have been completed to date.
GIS has been working with public works staff to develop a SWPPP (stormwater pollution prevention plan) site
inspection app to complete their construction inspection activities in the field to increase their efficiencies.
GIS is continuing to work with local utilities to share information on current and future capital improvement
projects within the city limits and sewer utility boundaries. This will increase communication and hopefully
reduce problems in the future.
GIS continues to work with the County and local water utility companies to share fire hydrant locations with all
fire personnel in Cole County and Jefferson City using a web GIS application that we have developed.
GIS will continue to support the Fire Inspection application that was recently deployed to track fire
inspections.
GIS will be developing an Emergency Management dataset that would be helpful to have ready for future
uses.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $ 719,114 $ 748,183 $ 762,931 $ 14,748 1.97%
Materials & Supplies 2,949 5,250 3,570 (1,680) ‐32.00%
Contractual Services 35,903 47,800 42,550 (5,250) ‐10.98%
Utilities 51,094 58,000 56,000 (2,000) ‐3.45%
Repairs & Maintenance 149,081 167,000 164,000 (3,000) ‐1.80%
Capital Purchases 31,444 ‐ ‐ ‐ 0.00%
Total $ 989,585 $ 1,026,233 $ 1,029,051 $ 2,818
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
Net Change*
134
Information Technology Services
Full Time Equivalents (FTEs)
Job Title
FY18
Actual
FY19
Actual
FY20
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 3.25 3.25 3.25 ‐
Information Technology Support Specialist 2.00 2.00 2.00 ‐
GIS Manager 1.00 1.00 1.00 ‐
GIS Specialist 1.00 1.00 1.00 ‐
IT Support Technician ‐ I, II 1.00 1.00 1.00 ‐
IT Support Technician I
IT Support Technician II
Total Full Time 9.50 9.50 9.50 ‐
*Net Change represents the difference between the FY20 Adopted and the FY19 Actual figures.
A review of the budget
summary reveals Information
Technology Services’
budgeted expenditures
experienced an overall
increased from FY19 to FY20.
The only increase occurred in
the Personnel Services
category. This increase is due
primarily to a 2% across the
board increase for all full‐
time employees and a 5%
increase in health insurance
premiums.
The most significant decrease
occurred in the Contractual
Services category.
Staffing levels for
Information Technology
Services have remained
constant with no
expectation of a change in
the future.
135
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.
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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
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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 2018 2019 2020
Outcome Measures Actual Goal/Actual Goal
1. Percent of survey respondents that rate the community as “safe” on a survey
response. 71.43% 90%/100% 90%
2. Reduction in the number of Group A Property Crimes.**No Yes/No Yes
3. Reduction in the number of Group A Crimes Against Persons.** Yes Yes/Yes Yes
4. Reduction in the number of traffic crashes. No Yes/No Yes
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.1 26.43% 26.92% 26.34%
2. Group A Property Crime rate per 1,000 population.**29.8* 36.65* 32.0
3. Group A Crimes Against Persons rate per 1,000 population.** 13.56* 12.59* 4.00
4. Group A Crime Clearance rate.**25% 44% 40%
5. Traffic crashes per 1,000 population. 28.16* 29.91* 30.25
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 127.75 128.75 128.75
2. Number of sworn full‐time positions authorized.1 89 90 90
3. Total division adopted budget.1 $8,574,900 $8,835,187 $8,672,332
4. Number of incidents responded to by sworn personnel.59,015 58,242 57,504
5. Number of criminal reports filed.3,948 3,858 3,882
6. Number of traffic accidents investigated. 1,215 1,290 1,230
7. Number of arrests. 5,095 4,623 4,984
8. Number of Group A Property Crimes.** 1,287 1,581 1,638
9. Number of Group A Crimes Against Persons.** 585 543 564
10. Number of traffic crashes. 1,215 1,290 1,230
1Includes Police, School Resource Officer, and MUSTANG
*Based upon US Census Report of 2014 Population of 43,132 for the City of Jefferson
**2018 numbers based on Part 1 crimes (UCR Reporting); 2019 numbers based on Group A crimes (IBR Reporting)
138
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 begin 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 was
certified and began NIBRS reporting April 2018, thereby being compliant well before the federally mandated
goal of 2021.
Budget Summary – Expenses by Program
Program Amount Percent
Police ‐ General $7,861,719 $8,005,846 $7,792,775 $(213,071) ‐2.66%
School Resource Officer 475,863 641,145 684,004 42,859 6.68%
M.U.S.T.A.N.G.212,621 188,196 195,553 7,357 3.91%
Animal Control 693,611 652,516 658,851 6,335 0.97%
9‐1‐1 Police 1,461,129 1,536,493 1,559,967 23,474 1.53%
Total $ 10,704,943 $ 11,024,196 $ 10,891,150 $ (133,046)
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
Net Change*
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
A review of the Expenses by Program reveals that the overall Police Department budget has decreased from
FY19 to FY20. All programs increased with the exception of Police ‐ General. The largest dollar increase occurs
in the School Resource Officer Program.
Budget Summary – Expenses by Category
Category Amount Percent
Expenses:
Personnel Services $9,269,256 $9,689,872 $9,731,392 $41,520 0.43%
Materials & Supplies 380,490 334,755 335,553 798 0.24%
Contractual Services 289,631 247,064 231,769 (15,295) ‐6.19%
Utilities 142,226 134,152 122,737 (11,415) ‐8.51%
Repairs & Maintenance 437,841 464,852 469,699 4,847 1.04%
Capital Purchases 185,499 153,501 ‐ (153,501) ‐100.00%
Total $ 10,704,943 $ 11,024,196 $ 10,891,150 $ (133,046)
Net Change*
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
A review of the Expenses by Category for the entire department reveals an overall decrease. The most
significant decrease occurred in the Capital Purchases category due to the fact that the FY19 budget included
funds for 5 marked police vehicles and the FY20 does not include any funds for Capital Purchases.
139
Police Department
The most significant increase occurred in the Personnel Services category. This increase is due primarily to a
2% across the board increase for all full‐time employees and a 5% increase in health insurance premiums.
Full Time Equivalents (FTEs)
Job Title
FY18
Actual
FY19
Actual
FY20
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 1.00 ‐
Police Officer I, II, III 71.00 72.00 72.00 ‐
Police Officer I
Police Officer II
Police Officer III
Communications Supervisor 3.00 3.00 3.00 ‐
Management Analyst 1.00 1.00 1.00 ‐
Administrative Assistant 1.00 1.00 1.00 ‐
Evidence Technician 1.00 1.00 1.00 ‐
Communications Operator I, II 17.00 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 Manager 1.00 1.00 1.00 ‐
Senior Animal Control Officer 1.00 1.00 1.00 ‐
Animal Control Officer 3.00 3.00 3.00 ‐
Veterinarian Assistant 2.00 2.00 2.00 ‐
Part‐time with benefits Property Room Technician 1.00 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 2.00 ‐
Total Full Time 127.75 128.75 128.75 ‐
Total Part‐time 7.00 7.00 7.00 ‐
*Net Change represents the difference between the FY20 Adopted and the FY19 Actual figures.
Staffing levels for the Police Department have remained constant from FY19 to FY20 with no
expectation of a change in the future.
140
Police Department
General Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $6,845,518 $7,099,433 $7,048,047 $(51,386) ‐0.72%
Materials & Supplies 335,828 282,141 284,136 1,995 0.71%
Contractual Services 163,560 109,400 107,601 (1,799) ‐1.64%
Utilities 89,914 75,000 71,510 (3,490) ‐4.65%
Repairs & Maintenance 266,506 286,372 281,481 (4,891) ‐1.71%
Capital Purchases 160,392 153,500 ‐ (153,500) ‐100.00%
Total $ 7,861,719 $ 8,005,846 $ 7,792,775 $ (213,071)
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
Net Change*
The General division budget is for the
overall operation of the Department.
A review of the budget summary reveals
Police department’s General Division
budgeted expenditures experienced an
overall decrease from FY19 to FY20. The
most significant decrease occurred in the
Capital Purchases category due to the
fact that the FY19 budget included funds
for the purchase of 5 marked police
vehicles and the FY20 budget does not
include funds for any Capital Purchases.
141
Police Department
School Resource Officer Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $ 475,863 $615,862 $ 659,646 $43,784 7.11%
Materials & Supplies ‐ 11,004 10,234 (770) ‐7.00%
Contractual Services ‐ 5,000 4,650 (350) ‐7.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance ‐ 9,279 9,474 195 2.10%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 475,863 $641,145 $ 684,004 $42,859
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
Net Change*
A review of the budget
summary reveals the School
Resource Officer’s budgeted
expenditures experienced an
overall increase from FY19 to
FY20. The most significant
increase occurred in the
Personnel Services category.
This increase is due primarily
to a 2% across the board
increase for all full‐time
employees and a 5% increase
in health insurance
premiums. It is important to
note that the Jefferson City
School District funds 50% of
the Personnel Services
category in the School
Resource Officer budget.
Also, in FY19 the City began
budgeting some of the
identifiable expenses that are
specifically associated with
School Resource Officer in
this budget. They had
previously been included in
the General Police budget.
142
Police Department
M.U.S.T.A.N.G.
(Mid‐Missouri Unified Strike Team and Narcotics Group)
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $180,213 $155,846 $164,908 $9,062 5.81%
Materials & Supplies 20,408 20,350 19,485 (865) ‐4.25%
Contractual Services 12,000 12,000 11,160 (840) ‐7.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance ‐ ‐ ‐ ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 212,621 $ 188,196 $ 195,553 $ 7,357
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
Net Change*FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
A review of the budget summary reveals
the M.U.S.T.A.N.G Division’s budgeted
expenditures experienced an overall
increase from FY19 to FY20. The most
significant increase occurred in the
Personnel Services category. This increase
is due primarily to a 2% across the board
increase for all full‐time personnel and a 5%
increase in health insurance premiums.
143
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 2018 2019 2020
Outcome Measures Actual Goal/Actual Goal
1. Percent of citizen satisfaction survey respondents who respond that the animal
control function promotes responsible pet ownership. 75% 85%/81% 95%
2. Percent increase in animal adoptions. ‐4% +10%/6% 10%
3. Percent increase in animal redemptions. 6% +20%/17% 15%
4. Animal adoption rate. 79% 80%/83% 80%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.2.03% 1.99% 2.00%
2. Income generated through animal control services provided (adoption,
redemption, cremation, vet services). $128,857 $132,438 $168,000
3. Animal Control calls for service per Animal Control officer.814 723 732
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 8 8 8
2. Total division adopted budget. $659,980 $652,516 $658,851
3. Number of animals received into the Animal Shelter. 2,233 2,306 1,932
4. Number of animal adoptions. 1,385 1,470 1,216
5. Number of animal redemptions. 386 451 409
6. Number of visitors to the Animal Shelter per calendar year. 20,116 16,515 17,602
7. Number of animal control calls for service. 3,253 2,890 3,050
8. Number of animals treated by veterinarian. 1,847 1,855 1,236
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $ 494,168 $ 502,324 $ 513,098 $ 10,774 2.14%
Materials & Supplies 16,530 16,160 16,210 50 0.31%
Contractual Services 15,575 14,364 15,079 715 4.98%
Utilities 52,312 45,952 38,952 (7,000) ‐15.23%
Repairs & Maintenance 89,919 73,716 75,512 1,796 2.44%
Capital Purchases 25,107 ‐ ‐ ‐ 0.00%
Total $ 693,611 $ 652,516 $ 658,851 $ 6,335
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
Net Change*FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
144
Police Department
Animal Control Division
A review of the budget
summary reveals the Animal
Control Division’s budgeted
expenditures experienced an
overall increase from FY19 to
FY20. The most significant
increase was in the Personnel
Services category. This increase
is due primarily to a 2% across
the board increase for all full‐
time employees and a 5%
increase in health insurance
premiums.
The Utilities category decreased
from FY19 to FY20.
145
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 2018 2019 2020
Outcome Measures Actual Goal/Actual Goal
1. Percent of Police Department staff rating of “Meets Expectations” or better on
effectiveness of communication services. 100% 95%/100% 95%
2. Percent of Fire Department staff rating of “Meets Expectations” or better on
effectiveness of communication services. 76.19% 80%/95% 95%
3. Percent of Cole County Sheriff’s Department staff rating of “Meets Expectations”
or better on effectiveness of communication services. 100% 75%/100% 95%
4. Reduction in time elapsed from call received to call dispatched. Yes Yes/Yes Yes
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget. 4.65% 4.68% 4.74%
2. Number of citizens’ complaints filed concerning communications center services. 0 0 0
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 20 20 20
2. Total division adopted budget. $1,509,474 $1,536,493 $1,559,967
3. Number of calls received in the 911 Center. 104,736 104,286 107,138
4. Number of calls dispatched public safety personnel. 90,263 90,389 88,238
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $1,273,493 $1,316,406 $1,345,693 $29,287 2.22%
Materials & Supplies 7,724 5,100 5,487 387 7.59%
Contractual Services 98,496 106,300 93,279 (13,021) ‐12.25%
Utilities ‐ 13,200 12,276 (924) ‐7.00%
Repairs & Maintenance 81,417 95,487 103,232 7,745 8.11%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 1,461,129 $ 1,536,493 $ 1,559,967 $ 23,474
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
Net Change*
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
146
Police Department
9‐1‐1 Division
A review of the budget summary
reveals the 9‐1‐1 Division’s budgeted
expenditures experienced an overall
increase from FY19 to FY20.
The most significant increase
occurred in the Personnel Services
category. This increase is due
primarily to a 2% across the board
increase for all full‐time employees
and a 5% increase in health
insurance premiums.
The Contractual Services category
decreased from FY19 to FY20 due to
a decreased need for equipment
rent/lease by the Missouri Uniform
Law Enforcement System (MULES).
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.
147
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 100’ 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 2019, the
Jefferson City Fire Department participated in the Red Cross
“Sound the Alarm” campaign providing smoke detectors and comprehensive fire safety education to our
community. The Fire Department provides the National Child Passenger Safety Seat program at all five fire
stations. Six Fire Department personnel serve as on shift 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.
148
Fire Department
Purpose Statement
Contribute to the quality of life of the City by promoting a safe community through prevention and protection
of life and property.
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 2018 2019 2020
Outcome Measures Actual Goal/Actual Goal
1. Maintain a public protection classification (ISO) rating of no less than 3/9. 3/3x 3/3x / 3/3x 3/3X
2. Percent of residential fires confined to the room of origin.67% 65%/60% 70%
3. Percent of residential fires confined to the structure of origin. 100% 95%/100% 95%
4. Percent of members of the department exceeding the basic established training
requirements. 82% 70%/55% 70%
5. Ratio of total training hours to uniformed authorized positions. 16,425 to
75
16,125 to 75 /
18,475 to 75 16,125 to 75
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget. 23.14% 23.45% 23.78%
2. Incidents per 1,000 population.* 110 117 110
3. (New) Incident (emergency) time to dispatch. 1:57 1:50 1:30
4. (New) Incident (emergency) turnout time. 1:32 1:42 1:35
5. Incident (emergency) response travel time in minutes.3:53 3:58 3:54
6. Incident (emergency) total response time in minutes. 5:25 5:395:30
7. Total “System Response Time” in minutes. 7:22 7:22 7:00
8. Expenditures per capita.* $171.09 $175.27 $178.02
149
Fire Department
Performance Measures (continued) 2018 2019 2020
Workload / Service Level Indicators Actual Actual Projected
1. Number of authorized uniformed personnel. 75 75 75
2. Total department adopted budget.$7,508,421 $7,691,630 $7,830,735
3. Number of incidents. 4,837 5,151 4,950
4. Number of inspections/pre‐fire plans. 2,028 1,726 1,850
5. Number of public education/fire prevention events.182 233 225
6. Number of training hours per uniformed personnel.219 246 215
7. Percent of EMS incidents. 59.9% 59.9% 60%
*Population Source: Jefferson City Area Chamber of Commerce
Significant Changes/Initiatives
In 2020, the Fire Department will continue to fulfil its mission through the
motto:
“Serve People‐Shield Property‐Save Lives”
Specifically the Fire Department will:
Provide recommendations for medium and long range
infrastructure planning with Fire Department equipment and
facilities
Continue to refine NFPA 1582 compliant annual health physical and
functional capacity testing process for all uniformed firefighters
Prioritize a multifaceted, proactive fire prevention and public education program
Invest in protective
equipment and technology
to keep personnel safe and
effective
Uphold high professional
standards in conduct,
training and operational
proficiencies
Operational response to
emergencies is always a core
function; the Fire Department will
continue to examine opportunities
for self‐improvement through a
rigorous AAR (After Action
Reporting) process examining
significant incidents, seeking ways to
improve.
150
Fire Department
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $6,828,415 $7,225,565 $7,353,809 $128,244 1.77%
Materials & Supplies 83,339 72,700 73,796 1,096 1.51%
Contractual Services 82,633 57,450 81,258 23,808 41.44%
Utilities 94,043 90,000 88,350 (1,650) ‐1.83%
Repairs & Maintenance 305,335 230,300 233,522 3,222 1.40%
Capital Purchases 123,816 15,615 ‐ (15,615) ‐100.00%
Total $ 7,517,581 $ 7,691,630 $ 7,830,735 $ 139,105
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
Net Change*
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
A review of the budget summary
reveals that Fire Department’s
budgeted expenditures experienced an
overall increased from FY19 to FY20.
The most significant increase is in the
Personnel Services category. This
increase is due primarily to a 2% across
the board increase for all full‐time
employees and a 5% increase in health
insurance premiums.
The Capital Purchases category shows a
decrease from FY19 to FY20. The FY19
budget includes the purchase of a
Lexipol Professional Services Policy
Subscription, while the FY20 budget
does not include any funds for Capital
Purchases.
151
Fire Department
Full Time Equivalents (FTEs)
Job Title
FY18
Actual
FY19
Actual
FY20
Adopted Net Change*
Fire Department
Fire Chief 1.00 1.00 1.00 ‐
Assistant Fire Chief 3.00 3.00 3.00 ‐
Division Chief of Training 1.00 1.00 1.00 ‐
Division Chief of Prevention 1.00 1.00 1.00 ‐
Fire Captian 21.00 21.00 21.00 ‐
Fire Driver Engineer 24.00 24.00 24.00 ‐
Fire Fighter Trainee, Fire Fighter 24.00 24.00 24.00 ‐
Fire Fighter Trainee
Fire Fighter
Administrative Assistant 1.00 1.00 1.00 ‐
Total Full Time 76.00 76.00 76.00 ‐
*Net Change represents the difference between the FY20 Adopted and the FY19 Actual figures.
The staffing levels for the Fire Department have remained constant with no expectation of a change in the
future.
152
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 1,345 2,200 1,860 (340) ‐15.45%
Repairs & Maintenance ‐ ‐ ‐ ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 1,345 $ 2,200 $ 1,860 $ (340)
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
Net Change*
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
The budget for the Fire Museum was adjusted to compensate
for the expected cost of electricity during FY20.
153
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 environment for visitors to the Capital City.
The Planning & Protective Services Department is administered by the Director of Planning & Protective
Services who 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 the 2019 Fiscal Year, the
Department undertook a variety of
activities including efforts at
strengthening existing
neighborhoods, updating city codes
in response to emerging issues or to
improve the ability of the
Department to accomplish its
mission, and made plans for work
tasks that will continue into the next
fiscal year.
Department staff engaged in
collaborative work with the
Jefferson City Housing Authority in
their efforts to address blight within
the East Capitol Avenue Urban Renewal Area. Two large area rezonings, involving downzoning of residential
neighborhoods to match the character of their existing use, were implemented in support of the Historic
Southside/Old Munichburg District and Neighborhood Plan. Plans for revitalization of two historic factory
buildings (International Shoe Company and JCD Buildings) were reviewed and processed by staff. A planning
process to create a historic preservation plan for the community was undertaken and a project to update the
154
Planning & Protective Services
City’s Comprehensive Plan was begun. A 5‐year long range transportation plan was drafted by MPO staff
within the Department and adopted by the CAMPO Board.
The Department drafted amendments to the City Code in response to emerging technology and state law
changes regarding small cellular facilities, with an emphasis in regulating their appearance in residential or
historic areas. City Code amendments aimed at property maintenance activities were adopted including
administrative cost recovery for abating nuisances and assignment of responsibility for maintaining solid
waste disposal services.
In addition to the initiation of the planning process and public involvement associated with the
Comprehensive Plan update, the Planning Services Division continues to proceed with implementation of long
range planning efforts and other planning related activities. In FY20, staff expect to draft zoning code
amendments and rezoning proposals associated with implementation of adopted neighborhood plans and a
review of current transportation priorities and creation of a Major Thoroughfare Plan is planned to be
undertaken at the CAMPO level.
Budget Summary – Expenses by Division
Division Amount Percent
Administration $260,034 $262,609 $268,551 $5,942 2.26%
Planning 201,754 221,873 226,030 4,157 1.87%
Metropolitan Planning Organization 191,538 175,530 179,601 4,071 2.32%
Redevelopment and Grant 218,434 234,149 211,352 (22,797) ‐9.74%
Entitlement Grant 186,432 210,887 218,368 7,481 3.55%
Environmental Health 511,769 481,579 491,360 9,781 2.03%
Property Maint/Code Enforcement 328,422 345,278 320,334 (24,944) ‐7.22%
Building Inspection and Regulations 474,607 480,544 475,767 (4,777) ‐0.99%
Total $ 2,372,990 $ 2,412,449 $ 2,391,363 $ (21,086)
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
Net Change*
A review of the Expenses by Division table reveals there is an overall decrease in the budget for the
Department of Planning and Protective Services, with the largest decrease occurring in the Property
Maintenance/Code Enforcement Division.
155
Planning & Protective Services
Budget Summary – Expenses by Category
Category Amount Percent
Expenses:
Personnel Services $1,602,028 $1,728,096 $1,758,792 $30,696 1.78%
Materials & Supplies 50,619 47,035 43,285 (3,750) ‐7.97%
Contractual Services 549,823 489,235 456,445 (32,790) ‐6.70%
Utilities 822 ‐ 3,701 3,701 0.00%
Repairs & Maintenance 47,648 57,583 58,890 1,307 2.27%
Other Operating Expenses 89,245 90,500 70,250 (20,250) ‐22.38%
Capital Purchases 32,806 ‐ ‐ ‐ 0.00%
TOTAL $ 2,372,991 $ 2,412,449 $ 2,391,363 $ (21,086)
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
Net Change*
A review of the Expenses by Category for the entire department reveals an overall decrease from FY19 to
FY20, with the most significant decrease occurring in the Contractual Services category.
156
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 2018 2019 2020
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%/75% 100%
2. Percent of all division outcome measures achieved or showing satisfactory progress. 100% 80%/83% 80%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget. 0.80% 0.80% 0.82%
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. 3 3 3
2. Total division adopted budget. $259,850 $262,609 $268,551
3. Number of all department outcome measures achieved or showing satisfactory
progress. 17 14 15
157
Planning & Protective Services
Administration Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $237,989 $241,480 $248,400 $6,920 2.87%
Materials & Supplies 14,738 12,850 12,525 (325) ‐2.53%
Contractual Services 6,111 7,200 6,800 (400) ‐5.56%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 1,196 1,079 826 (253) ‐23.45%
Capital Purchases ‐ ‐ ‐ 0.00%
Total $ 260,034 $ 262,609 $ 268,551 $ 5,942
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
Net Change*
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
A review of the budget summary reveals
that the Administration Division’s budgeted
expenditures experienced an overall
increase from FY19 to FY20. The most
significant increase occurred in the
Personnel Services category. This increase
is due primarily to a 2% across the board
increase for all full‐time employees and a
5% increase in health insurance premiums.
158
Planning & Protective Services
Administration Division
Full Time Equivalents (FTEs)
Job Title
FY18
Actual
FY19
Actual
FY20
Adopted Net Change*
Director‐Planning &
Protective Services 1.00 1.00 1.00 ‐
Administrative Assistant 1.00 1.00 1.00 ‐
Customer Service Representative 1.00 1.00 1.00 ‐
Total Full Time 3.00 3.00 3.00 ‐
Planning & Protective Services ‐ Admin
*Net Change represents the difference between the FY20 Adopted and the FY19 Actual figures.
A review of the staffing levels for Planning & Protective Services – Administration show no change from
FY19 to FY20. There is no expectation of future changes.
159
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 2018 2019 2020
Outcome Measures Actual Goal/Actual Goal
1. Percent of staff recommendations accepted by Planning and Zoning Commission:
All Applications. 96% 95%/100% 95%
2. Percent of staff recommendations accepted by Planning and Zoning Commission:
Comprehensive Plan Amendments. 100% 95%/100% 98%
3. Percent of Planning & Zoning recommendations accepted by City Council. 96% 95%/95% 95%
4. Percent of applicants rating overall satisfaction with customer service as “good” or
above. 100% 95%/100% 95%
160
Planning & Protective Services
Planning Division
Performance Measures (continued) 2018 2019 2020
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget. 0.51% 0.68% 0.69%
2. Percent of site plan review comments returned to applicant within 15 days. 75% 85% 85%
3. Percent of complete applications requiring Board/Commission review processed
within 30 days.
100% 100% 99%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 2 2.5 2.7
2. Total division adopted budget. $165,376 $221,873 $226,030
3. Number of all applications processed. 120 138 140
4. Number of site plans and subdivisions reviewed. 37 35 40
5. Number of comprehensive plan amendments processed.3 3 4
6. Number of zoning map amendments processed. 10 5 8
7. Number of zoning text amendments processed. 4 4 4
8. Number of zoning variance applications processed through Board of Adjustment. 8 7 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 2019, including
the following significant private and public projects: Morris Converting Plant Expansion, Missouri Soybean
Association Office Building, Texas Roadhouse Restaurant, ALDI Grocery Store, Courtyard Hotel, Unilever
Parking Lot Expansion, Scooters Coffee, and ISC Fun Factory.
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 2019, including
regulations pertaining to Small Cellular Facilities and
Medical Marijuana uses. Planning staff also processed
a large area neighborhood rezoning in support of the
Southside / Old Munichburg Neighborhood Plan.
The work program for FY20 includes activities in
support of an update to the Jefferson City
Comprehensive Plan, drafting of a proposal for design
standards in the downtown district, and further
research and zoning proposals at the neighborhood level in support of the Comprehensive Plan.
161
Planning & Protective Services
Planning Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $173,494 $193,219 $198,157 $4,938 2.56%
Materials & Supplies 10,605 9,360 8,900 (460) ‐4.91%
Contractual Services 16,123 18,173 17,573 (600) ‐3.30%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 1,532 1,121 1,400 279 24.89%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 201,754 $ 221,873 $ 226,030 $ 4,157
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
Net Change*
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
A review of the budget summary
reveals that the Planning Division’s
budgeted expenditures experienced an
overall increase from FY19 to FY20.
The most significant increase occurred
in the Personnel Services category. This
increase is due primarily to a 2% across
the board increase for all full‐time staff
and a 5% increase in health insurance
premiums.
162
Planning & Protective Services
Planning Division
Full Time Equivalents (FTEs)
Job Title
FY18
Actual
FY19
Actual
FY20
Adopted Net Change*
Planner Manager ‐ 0.50 0.70 0.20
Planner III 1.00 ‐ ‐ ‐
Planner I, II 1.00 2.00 2.00 ‐
Planner I
Planner II
Total Full Time 2.00 2.50 2.70 0.20
Planning & Protective Services ‐ Planning
*Net Change represents the difference between the FY20 Adopted and the FY19 Actual figures.
Staffing levels for Planning & Protective Services – Planning increased from FY19 to FY20. During FY18, a
staffing reorganization occurred that split one full‐time position in the Metropolitan Planning Organization
(MPO) Division between the MPO Division and the Planning Division. The split allocation was refined for the
FY20 budget to more accurately reflect the Planning Manager position.
163
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
164
Planning & Protective Services
Metropolitan Planning Organization Division
OBJECTIVE: To achieve sustainable development, using regulating, operating, management, financial, and
policy tools
Performance Measures 2018 2019 2020
Outcome Measures Actual Goal/Actual Goal
1. Percent of Technical Committee and Board rating CAMPO planning processes as
“good” or above. 100% 98%/100% 98%
2. Percent of Technical Committee and Board rating staff assistance with decision‐
making processes as “good” or above. 100% 95%/100% 95%
3. Percent of projects processed without procedural errors by staff. 100% 100%/100% 100%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget. 1.11% 0.54% 0.55%
2. Percent of all documents (planning, billing, reports) submitted on time by staff to
Board of Directors. 95% 100% 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 6
5. Number of Recommendations from the previous or most recent triennial federal
transportation planning process review. 10 10 10
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 2.5 2.3
2. Total division adopted budget. $358,656 $175,530 $179,601
3. Total division budget (federal). $206,563 $218,050 $145,844
4. Number of public outreach activities. 34 19 25
5. Number of participants in CAMPO activities. 424 33 100
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 FY19, federally required transportation planning documents, including the Transportation Improvement
Program, Unified Planning Work Program, the 5‐year update of the Metropolitan Transportation Plan, and
other documents were produced. Staff also assisted JEFFTRAN with production of a new route guide.
Major projects planned in FY20 include preparation of a Major Thoroughfare plan, assistance to member
communities in comprehensive planning activities, and preparation of federally required documents including
the Limited English Proficiency Plan, the Public Participation Plan, and the Title VI Plan.
165
Planning & Protective Services
Metropolitan Planning Organization Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $128,953 $161,829 $165,021 $3,192 1.97%
Materials & Supplies 3,446 5,005 5,005 ‐ 0.00%
Contractual Services 58,614 7,500 7,500 ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 525 1,196 2,075 879 73.49%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 191,538 $ 175,530 $ 179,601 $ 4,071
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
Net Change*
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
A review of the budget summary
reveals that the Metropolitan Planning
Organization Division’s budgeted
expenditures experienced an overall
increase from FY19 to FY20. The most
significant increase occurred in the
Personnel Services category. This
increase is due primarily to a 2% across
the board increase for all full‐time
employees and a 5% increase in health
insurance premiums.
166
Planning & Protective Services
Metropolitan Planning Organization Division
Full Time Equivalents (FTEs)
Job Title
FY18
Actual
FY19
Actual
FY20
Adopted Net Change*
Planning & Protective Services ‐ MPO
Planner Manager ‐ 0.50 0.30 (0.20)
Planner III 1.00 ‐ ‐ ‐
Planner I, II 2.00 2.00 2.00 ‐
Planner I
Planner II
Total Full Time 3.00 2.50 2.30 (0.20)
*Net Change represents the difference between the FY20 Adopted and the FY19 Actual figures.
Staffing levels for Planning & Protective Services – MPO decreased from FY19 to FY20. During FY18, a staffing
reorganization occurred that split one full‐time position in the Metropolitan Planning Organization (MPO)
Division between the MPO Division and the Planning Division. The split allocation was refined for the F20
budget to more accurately reflect the Planning Manager Position.
167
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
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
168
Planning & Protective Services
Redevelopment & Grants Division
Performance Measures 2018 2019 2020
Outcome Measures Actual Goal/Actual Goal
1. Percent of CDBG stakeholders rating past consolidated plan projects as “good” or
above. 90% 90%/90% 90%
2. Percent of respondents rating solid waste and recycling options as “good” or above. 80% 85%/80% 85%
3. Percent of properties with increased assessed valuation after City incentive
programs (after reassessment, which is completed every 2 years on odd number
year).
35% 45%/34% 45%
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. 0.71% 0.71% 0.64%
2. Percent of CDBG reimbursement requests filed timely.100% 100%100%
3. CDBG timeliness expenditure ratio on November 1 (<1.5 x annual grant). 1.27 1.55 1.00
4. Overall solid waste diversion rate (recycled tonnage as a percent of total waste
collected). 45.6% 58.8% 54.0%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 1.5 1.5 1.5
2. Total division adopted budget. $231,579 $234,149 $211,352
3. Number of CDBG drawdowns filed per year. 12 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.). 29 45 40
6. Number of compost site participants. 16,483 20,422 17,000
7. Number of household hazardous waste program appointments/participants.207 312 200
8. Amount of glass recycled (in pounds) 422,080 540,860 400,000
Significant Changes/Initiatives
The City is in process of amending the 2019‐2023 Consolidated Action Plan to update the 2019 Community
Development Block Grant (CDBG) allocation to $292,733; which represents a 3% increase over 2018 allocation.
In addition, the State of Missouri, Department of Economic Neighborhood Stabilization Program (NSP)
requested that the Plan include the City’s $47,097.38 Program Income funds which will be transferred to the
CDBG program.
The Consolidated Action Plan is designed to help the City of Jefferson to assess their affordable housing and
community development needs and market conditions, and to make data‐driven, place‐based investment
decisions. The Consolidated Plan serves as the framework to identify housing and community development
priorities that align and focus funding from the CDBG program. 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; (2) correction of exterior code deficiencies, installation of
energy efficiency and ADA improvements; (3) 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; (4)
infrastructure improvements.
169
Planning & Protective Services
Redevelopment & Grants Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $95,759 $105,220 $106,892 $1,672 1.59%
Materials & Supplies 1,863 2,700 1,400 (1,300) ‐48.15%
Contractual Services 31,529 35,550 32,650 (2,900) ‐8.16%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 38 179 160 (19) ‐10.61%
Other Operating Expenses 89,245 90,500 70,250 (20,250) ‐22.38%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 218,434 $ 234,149 $ 211,352 $ (22,797)
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
Net Change*
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
A review of the budget summary reveals
that the Redevelopment & Grants
Division’s budgeted expenditures
experienced an overall decrease from
FY19 to FY20. The largest decrease is in
the Other Operating Expenses category.
This decrease is due to the fact that the
FY20 budget for the NRA‐Residential
program was decreased and there is no
FY20 budget for the NRA‐Commercial
Façade program.
170
Planning & Protective Services
Redevelopment & Grants Division
Full Time Equivalents (FTEs)
Job Title
FY18
Actual
FY19
Actual
FY20
Adopted Net Change*
Planning & Protective Services‐
Redev & Grants
Neighborhood Services Manager 1.00 1.00 1.00 ‐
Neighborhood Services Specialist 0.50 0.50 0.50 ‐
Total Full Time 1.50 1.50 1.50 ‐
*Net Change represents the difference between the FY20 Adopted and the FY19 Actual figures.
A review of staffing levels for the Redevelopment & Grants Division show no changes from FY19 to FY20.
There is no expectation of a change in the future.
171
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
172
Planning & Protective Services
Entitlement Grant Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $38,366 $53,762 $61,243 $7,481 13.92%
Materials & Supplies 1,751 3,525 3,525 ‐ 0.00%
Contractual Services 140,976 153,450 153,450 ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 275 150 150 ‐ 0.00%
Other Operating Expenses ‐ ‐ ‐ ‐ 0.00%
Capital Purchases 5,064 ‐ ‐ ‐ 0.00%
Total $ 186,432 $ 210,887 $ 218,368 $ 7,481
*Net Change represents the difference between the FY20 Adopted and the FY19 Actual figures.
Net Change*
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
A review of the budget summary reveals
that the Entitlement Grant Division’s
budgeted expenditures experienced an
overall increase from FY19 to FY20. The
most significant increase occurred in the
Personnel Services category. This increase is
due primarily to a 2% across the board
increase for all full‐time employees and a 5%
increase in health insurance premiums.
173
Planning & Protective Services
Entitlement Grant Division
Full Time Equivalents (FTEs)
Job Title
FY18
Actual
FY19
Actual
FY20
Adopted Net Change*
Planning & Protective Services‐
Entitlement Grant
Neighborhood Services Specialist II 0.50 0.50 0.50 ‐
Administrative Technician 0.50 0.50 ‐ (0.50)
Neighborhood Services Specialist I ‐ ‐ 0.50 0.50
Part‐time Grant Assistant 1.00 ‐ ‐ ‐
Total Full Time 1.00 1.00 1.00 ‐
Total Part‐time 1.00 ‐ ‐ ‐
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
A review of the full time staffing levels for Planning & Protective Services – Entitlement Grant shows no
changes from FY19 to FY20. There is no expectation of a change in the future.
174
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 2018 2019 2020
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. 75% 90%/72% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget.1.57% 1.47% 1.49%
2. Number of routine inspections per fixed establishment. 1.84 1.83 1.78
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). 314 308 320
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. $508,856 $481,579 $491,360
3. Number of fixed food establishment permits. 306 317 315
4. Number of fixed food establishment inspections per year.720 724 760
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Planning & Protective Services
Environmental Health Services Division
Performance Measures (continued) 2018 2019 2020
Workload / Service Level Indicators (continued) Actual Actual Projected
5. Number of all food establishment inspections per year.787 770 800
6. Number of high risk establishments inspected every 6 months. 33 33 31
7. Number of temporary food event permits inspected.53 46 50
8. Number of complaints investigated about food service establishments annually. 47 88 50
9. Number of food‐borne illness reports investigated annually.814 18
10. Number of fixed establishments with critical violations. 90 102 65
Significant Changes/Initiatives
The Environmental Health Division staff completed an education packet this year and delivered it to food
establishments in Jefferson City. These packets contained critical information for the operation of the food
establishment in a safe manner. Materials included emergency procedures during disaster events, food
allergy information, employee health policies, and food safety procedures. Food safety education was a top
priority in 2019 as staff continued to promote its online food safety training course and conduct onsite food
safety education training to food service employees.
In 2019, the Environmental Health Division continued to work with the Cemetery Resources Board in
accomplishing the restoration of the
City of Jefferson Municipal
Cemeteries. A veteran stone project
was completed in the spring of 2019.
Veteran stones were purchased with
privately donated money and placed
at veteran grave sites in Woodland
Cemetery and Old City Cemetery that
did not have a veteran gravestone.
The American Heritage Girls local
chapter placed American flags at all
the veteran grave stones in these
cemeteries. A dedication ceremony
was conducted in June 2019 with a
short biography read about each
veteran. Also in 2019, a restoration
project was completed to preserve
large grave markers that were hard
to read. A small granite stone was
placed at the head of these graves to help identify who was interred at the grave space. This project helped
these individuals information from being lost and made it easier to find their gravestone.
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Planning & Protective Services
Environmental Health Services Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $242,481 $249,679 $254,755 $5,076 2.03%
Materials & Supplies 4,048 2,735 2,625 (110) ‐4.02%
Contractual Services 225,707 194,700 196,900 2,200 1.13%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 39,533 34,465 37,080 2,615 7.59%
Other Operating Expenses ‐ ‐ ‐ ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 511,769 $ 481,579 $ 491,360 $ 9,781
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
Net Change*
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
A review of the budget summary reveals
the Environmental Health Services
Division’s budgeted expenditures
experienced an overall increase from
FY19 to FY20. The largest increase is in
the Personnel Services category. This
increase is due primarily to a 2% across
the board increase for all full‐time
employees and a 5% increase in health
insurance premiums.
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Planning & Protective Services
Environmental Health Services Division
Full Time Equivalents (FTEs)
Job Title
FY18
Actual
FY19
Actual
FY20
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 FY20 Adopted and the FY19 Actual figures.
Staffing levels for
Planning & Protective
Services –
Environmental Health
Services have remained
constant with no
expectation of a change
in the future.
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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;
promotes neighborhood conditions that
contribute to high quality of life for residents;
and creates 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 2018 2019 2020
Outcome Measures Actual Goal/Actual Goal
1. Percent of cases/complaints brought into compliance through all processes. 96% 85%/98% 85%
2. Percent of cases resolved through voluntary compliance (prior to abatement,
summons or hearing). 96% 90%/97% 90%
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Property Maintenance/Code Enforcement Division
Performance Measures (continued) 2018 2019 2020
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget.1.02% 1.05% 0.97%
2. Percent of all property maintenance/nuisance cases closed since November 1. 95% 98% 85%
3. Percent of all property maintenance/nuisance cases pursued in municipal court.<1% <1% <1%
4. Percent of buildings removed from the “abandoned buildings” list. 33% 14% 15%
5. Number of rental housing complaints by parcel. 32 57 50
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 3.5 3.5 3.5
2. Total division adopted budget. $331,290 $345,278 $320,334
3. Number of cases investigated annually. 4,424 5,323 3,500
4. Number of cases closed annually. 4,210 5,211 3,000
5. Number of cases closed through voluntary compliance (prior to abatement, summons
or hearing). 4,027 5,046 2,800
6. Number of buildings on the “abandoned buildings” registry as of October 31. 105 91 95
7. Number of buildings added on the “abandoned buildings” registry since November 1. 13 18 10
8. Number of buildings removed from the “abandoned buildings” registry annually. 35 36 15
9. Number of building maintenance complaints received. 254 1,224 275
10. Number of property maintenance cases proceeding to administrative hearing. 2 3 2
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.
Significant changes in 2019 include (1)
amended Chapter 8 Landlord Registration
requiring owners of any rental dwelling to
register as a landlord annually between
January 1 and 31. Landlord registration is
free. Registering annually will ensure the City
has current and proper contact information
which will aid in times of emergency; (2) amended the solid waste designation for single family residence and
duplex units. Chapter 30 of the code was amended changing the billing/responsibility to landlords. Just as the
case with obtaining any other utilities, if the resident fails to obtain solid waste services the landlord is
responsible; (3) amended the administrative costs for abating nuisances abatement from $100 to $250. The
fee was last updated in May 2007; and (4) code enforcement software offering a citizen portal was installed
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Planning & Protective Services
Property Maintenance/Code Enforcement Division
December 2018. Anticipated organizational benefits of purchasing computer hardware and software include,
but not limited to:
Increased staff productivity;
Improved citizen information and feedback;
Improved performance data;
Improved communication among City departments and staff; and
Serves as initial computer base for other applications such as building inspection and plan review.
Anticipated outcomes include, but not limited to:
Transparency;
Proactive code enforcement; and
Increased property values.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $234,890 $260,477 $262,942 $2,465 0.95%
Materials & Supplies 7,154 6,230 5,190 (1,040) ‐16.69%
Contractual Services 55,952 62,662 33,572 (29,090) ‐46.42%
Utilities 822 ‐ 3,701 3,701 0.00%
Repairs & Maintenance 1,862 15,909 14,929 (980) ‐6.16%
Other Operating Expenses ‐ ‐ ‐ ‐ 0.00%
Capital Purchases 27,742 ‐ ‐ ‐ 0.00%
Total $ 328,422 $ 345,278 $ 320,334 $ (24,944)
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
Net Change*
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
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Planning & Protective Services
Property Maintenance/Code Enforcement Division
A review of the budget summary reveals the
Property Maintenance/Code Enforcement
Division’s budgeted expenditures experienced an
overall decrease from FY19 to FY20. The most
significant decrease is in the Contractual Services
category. This decrease is due primarily to the fact
that the FY20 budget includes a reduced amount
for abatement and demolition.
Full Time Equivalents (FTEs)
Job Title
FY18
Actual
FY19
Actual
FY20
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 ‐ (0.50)
Neighborhood Services Specialist I ‐ ‐ 0.50 0.50
Part‐time Neighborhood Support Technician 2.00 2.00 2.00 ‐
Total Full Time 3.50 3.50 3.50 ‐
Total Part‐time 2.00 2.00 2.00 ‐
*Net Change represents the difference between the FY20 Adopted and the FY19 Actual figures.
A review of staffing levels for Planning & Protective Services – Property Maintenance & Code Enforcement
shows no changes from FY19 to FY20. There is no expectation of changes in the future.
182
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 2018 2019 2020
Outcome Measures Actual Goal/Actual Goal
1. Percent of clients indicating that staff assisted their understanding of the building
code. 93% 95%/93% 95%
2. Percent of building permits closed with a certificate of occupancy or certificate of
completion. 52% 70%/40% 70%
3. Overall building services rating as “good” or above. 80% 85%/80% 85%
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Planning & Protective Services
Building Inspection and Regulation Division
Performance Measures (continued) 2018 2019 2020
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget. 1.48% 1.46% 1.44%
2. Percent of cost recovery (permit fees collected/division budget). 69% 78% 62%
2a. Percent of cost recovery (license fees collected/division budget)7%7% 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). 70% 72% 90%
6. Percent of new nonresidential building plans reviewed within 15 work days of
receipt. 36% 47% 50%
7. Percent of residential building permits issued within 5 work days of application. 89% 92% 95%
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. 90% 94%85%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 6 6 6
2. Total division adopted budget. $480,719 $480,544 $475,767
3. Amount of permit fees received (building construction, electrical, plumbing) $330,311 $376,645 $240,000
3a. Amount of license fees received (includes contractor licenses). $34,557 $33,849 $29,500
4. Number of all permits issued (building construction, electrical, plumbing, sign and
demolition). 939 1,317 1,000
5. Number of building plans received (commercial/nonresidential – new, alterations,
and additions). 104 99 85
6. Number of plans received for new nonresidential. 14 17 5
7. Number of nonresidential plans approved within 15 work days of receipt
(nonresidential alterations, including tenant finish). 73 71 50
8. Number of residential building permits issued (new, alterations, and additions). 194 396 330
9. Number of residential building permits issued within 7 calendar days of receipt
(new, alterations, and additions). 173 365 290
10. Number of inspections, all disciplines. 2,849 2,756 3,000
Significant Changes/Initiatives
In FY2018, the Building Inspection and Regulation Division implemented the 2015 International Code Council
(ICC) family of building codes. The new codes went into effect October 21, 2017. The division was also
expanded with a new Plans Examiner staff position. This position helped in plan reviews for commercial
projects by reviewing mechanical aspects and ensuring reviews were kept on track for approvals for permits.
In FY2019, the Division continued informing the public about the new codes and started taking mechanical and
roof permits. These building systems affect the quality of life in the community besides protecting the health,
safety and welfare aspects. The Division also continued issuing Certificates of Occupancy and Completion to
close out permits as required by code. Builders are now asking for these certificates and are starting to see
their value. With these changes, the tornado that occurred May 22, 2019, showed weaknesses in the
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Planning & Protective Services
Building Inspection and Regulation Division
community’s buildings and the Division’s processes. It appears that the storm doubled the workload of the
Division for possibly the next couple of years. Revisions to processes and adjustments of city resource
allocations will need to be done for the increased workload.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $ 450,095 $ 462,430 $ 461,382 $ (1,048) ‐0.23%
Materials & Supplies 7,015 4,630 4,115 (515) ‐11.12%
Contractual Services 14,810 10,000 8,000 (2,000) ‐20.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 2,687 3,484 2,270 (1,214) ‐34.85%
Other Operating Expenses ‐ ‐ ‐ ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 474,607 $ 480,544 $ 475,767 $ (4,777)
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
Net Change*FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
A review of the budget summary reveals the
Building Inspection and Regulation Division’s
budgeted expenditures experienced an overall
decrease from FY18 to FY19. The most significant
decrease is in the Contractual Services category.
This decrease is due primarily to a reduction in
training and education in the FY20 budget.
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Planning & Protective Services
Building Inspection and Regulation Division
Full Time Equivalents (FTEs)
Job Title
FY18
Actual
FY19
Actual
FY20
Adopted Net Change*
Building Official Manager 1.00 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 ‐ ‐ ‐
Building Plans Reviewer ‐ 1.00 1.00 ‐
Administrative Technician 1.00 1.00 1.00 ‐
Total Full Time 6.00 6.00 6.00 ‐
Planning & Protective Services‐
Building Inspection and Regulation
*Net Change represents the difference between the FY20 Adopted and the FY19 Actual figures.
A review of the staffing levels for the Building Inspection and Regulation Division shows no changes from
FY19 to FY20. There is no expectation of a change in the future.
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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 $368,090 $371,698 $371,877 $179 0.05%
Central Maintenance 1,109,667 1,088,197 1,136,222 48,025 4.41%
Engineering 1,178,187 1,151,446 1,144,540 (6,906) ‐0.60%
Street 3,695,633 3,345,738 3,363,151 17,413 0.52%
Total $ 6,351,577 $ 5,957,079 $ 6,015,790 $ 58,711
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
Net Change*
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
A review of the Expenses by Division Budget Summary for Public Works shows an overall increase from FY19
to FY20. All divisions increased with the exception of the Engineering Division, with the Central Maintenance
Division showing the largest change among all divisions.
Budget Summary – Expenses by Category
Category Amount Percent
Expenses:
Personnel Services $3,674,139 $3,740,087 $3,763,519 $23,432 0.63%
Materials & Supplies 682,028 794,965 848,065 53,100 6.68%
Contractual Services 54,061 40,300 38,700 (1,600) ‐3.97%
Utilities 698,715 719,056 667,556 (51,500) ‐7.16%
Repairs & Maintenance 701,272 651,170 697,950 46,780 7.18%
Capital Purchases 541,362 11,500 ‐ (11,500) ‐100.00%
Total $ 6,351,577 $ 5,957,078 $ 6,015,790 $ 58,712
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
Net Change*
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
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Public Works
A review of the Expenses by Category Budget Summary for Public Works shows an overall increase from FY19
to FY20, with the largest increases occurring in the Materials and Supplies category and the Repairs and
Maintenance category.
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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 2018 2019 2020
Outcome Measures Actual Goal/Actual Goal
1. Percent of divisions rating the department director as “good” or above in assisting
them in accomplishing division goals. 100% 100%/100% 100%
2. Percent of division outcome measures achieved or showing satisfactory progress. 100% 90%/100% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget. 1.17% 1.13% 1.13%
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. $378,471 $371,698 $371,877
3. Number of all division outcome measures achieved or showing satisfactory progress. 11 11 11
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Public Works
Administration Division
Significant Changes/Initiatives
During FY20, 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 FY20, Public Works Administration will focus on
communicating to all of the 130+ employees the mission and values, through better training and
communication.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $284,565 $289,828 $291,327 $1,499 0.52%
Materials & Supplies 78,023 77,000 76,300 (700) ‐0.91%
Contractual Services 5,290 4,500 4,000 (500) ‐11.11%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 212 370 250 (120) ‐32.43%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 368,090 $ 371,698 $ 371,877 $ 179
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
Net Change*
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
A review of the budget summary reveals that the Public Works Administration Division’s budgeted
expenditures experienced an overall increase from FY19 to FY20. The only category that shows an increase is
the Personnel Services category. This increase is due primarily to a 2% across the board increase for all full‐
time employees and a 5% increase in health insurance premiums.
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Public Works
Administration Division
Full Time Equivalents (FTEs)
Job Title
FY18
Actual
FY19
Adopted
FY20
Adopted Net Change*
Public Works ‐ Administration
Director of Public Works 1.00 1.00 1.00 ‐
Administrative Assistant 1.00 1.00 1.00 ‐
Public Works Administration Supervisor 1.00 1.00 1.00 ‐
Total Full Time 3.00 3.00 3.00 ‐
*Net Change represents the difference between the FY20 Adopted and the FY19 Actual figures.
Staffing levels for Public Works – Administration have remained constant from FY19 to FY20. There is no
expectation of a change in the future.
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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 2018 2019 2020
Outcome Measures Actual Goal/Actual Goal
1. Percent of department directors rating Central Maintenance services as “good” or
above. 100% 100%/100% 90%
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.3.24% 3.32% 3.45%
2. Combined fleet operating cost per mile. $0.692 $0.700 $0.500
3. Vehicle and equipment to technician ratio. 96: Mech 96: Mech 67: Mech
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Public Works
Central Maintenance Division
Performance Measures (continued) 2018 2019 2020
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 7 7 7
2. Total division adopted budget. $1,051,908 $1,088,197 $1,136,222
3. Number of vehicles and equipment in the fleet. 480 484 480
4. Number of work orders completed. 3,052 3,271 2,900
5. Number of work order hours per year. 6,346 6,170.5 6,500
6. Actual cost of fleet repair. $1,112,518 $1,099,553 $1,200,000
7. Average repair cost per vehicle. $2,318 $2,272 $2,500
Significant Changes/Initiatives
Throughout FY20, 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 $493,383 $509,435 $516,460 $7,025 1.38%
Materials & Supplies 13,511 16,640 15,640 (1,000) ‐6.01%
Contractual Services 3,721 2,500 2,500 ‐ 0.00%
Utilities 14,639 16,222 14,722 (1,500) ‐9.25%
Repairs & Maintenance 584,413 531,900 586,900 55,000 10.34%
Capital Purchases ‐ 11,500 ‐ (11,500) ‐100.00%
Total $ 1,109,667 $ 1,088,197 $ 1,136,222 $ 48,025
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
Net Change*
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
A review of the budget summary reveals that the Central Maintenance Division’s budgeted expenditures
experienced an overall increase from FY19 to FY20. The most significant increase occurred in the Repairs &
Maintenance category. This increase is due primarily to an increase in the budget for vehicle and equipment
parts.
193
Public Works
Central Maintenance Division
Full Time Equivalents (FTEs)
Job Title
FY18
Actual
FY19
Actual
FY20
Adopted Net Change*
Public Works ‐ Central Maintenance
Central Garage Manager 1.00 1.00 1.00 ‐
Mechanic Supervisor 1.00 1.00 1.00 ‐
Mechanic 4.00 4.00 4.00 ‐
Parts Technician 1.00 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 FY20 Adopted and the FY19 Actual figures.
Staffing levels for Public Works – Central Maintenance have remained constant from FY19 to FY20. There is
no expectation of a change in the future.
194
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: To 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 2018 2019 2020
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). 4.8% <8%/4.98% <8%
3. Traffic safety (percent change total crashes in City right‐of‐way). ‐10.2* <2%/‐25* <2%
4. Percent of building site plan reviews completed within 15 working days of
submittal. n/a 90%/14% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget. 3.67% 3.51% 3.48%
2. Accidents per lane mile. 1.0** 0.71 <1
3. Percent of capital projects completed. 11.8%*** 27.3% 35%
195
Public Works
Engineering Division
Performance Measures (continued) 2018 2019 2020
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 12 12 12
2. Total division adopted budget. $1,190,203 $1,151,446 $1,144,540
3. Number of accidents in the City right‐of‐ways. 648** 518 600
4. Number of bridges maintained. 24 24 24
5. Number of lane miles of road. 722 723 724
* based on a comparison of 2015 data to 2016 data
**based on 2016 data
***expressed as a total of Sales Tax G funding
Significant Changes/Initiatives
During FY20 the Engineering Division will focus on providing timely development review, stormwater permit
oversight, technical assistance to the community concerning stormwater issues, and capital improvement
sales tax project implementation.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $1,086,750 $1,112,271 $1,112,665 $394 0.04%
Materials & Supplies 8,731 13,775 10,075 (3,700) ‐26.86%
Contractual Services 8,641 9,500 9,000 (500) ‐5.26%
Utilities 473 500 500 ‐ 0.00%
Repairs & Maintenance 11,408 15,400 12,300 (3,100) ‐20.13%
Capital Purchases 62,184 ‐ ‐ ‐ 0.00%
Total $ 1,178,187 $ 1,151,446 $ 1,144,540 $ (6,906)
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
Net Change*
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
A review of the budget summary reveals that the Engineering Division’s budgeted expenditures experienced
an overall decrease from FY19 to FY20. The most significant decrease occurred in the Materials and Supplies
category.
196
Public Works
Engineering Division
Full Time Equivalents (FTEs)
Job Title
FY18
Actual
FY19
Actual
FY20
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 4.00 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 12.00 12.00 12.00 ‐
*Net Change represents the difference between the FY20 Adopted and the FY19 Actual figures.
Staffing levels for the Engineering
Division have remained constant
from FY19 to FY20. There is no
expectation of a change in the
future.
197
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 2018 2019 2020
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% 95%/100% 95%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget. 9.80% 10.20% 10.21%
2. Percent of street lane miles receiving surface maintenance. 2.00% 1.8% 2.40%
3. Percent of pot holes filled within 1 working day of being reported.100% 91% 90%
198
Public Works
Street Division
Performance Measures (continued) 2018 2019 2020
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 25.5 28.5 28.5
2. Total division adopted budget. $3,177,946 $3,345,738 $3,363,151
3. Number of snow removal hours. 1,194 3,882 2,000
4. Number of square yards of pavement repair. 3,827 3,677 5,500
5. Number of street miles swept. 3,805 5,755 6,000
6. Number of lane mile receiving surface treatment.13.61 12.4723
7. Number of winter snow events. 9 13 9
8. Number of street signs replaced. 568 893* 600
*This figure is higher than expected due to the number of replacements that were required after an EF‐3 tornado hit Jefferson City
on May 22, 2019.
Significant Changes/Initiatives
During FY20, the Street Division will continue to focus on maintenance of streets and stormwater system.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $1,809,441 $1,828,554 $1,843,067 $14,513 0.79%
Materials & Supplies 581,762 687,550 746,050 58,500 8.51%
Contractual Services 36,409 23,800 23,200 (600) ‐2.52%
Utilities 683,604 702,334 652,334 (50,000) ‐7.12%
Repairs & Maintenance 105,239 103,500 98,500 (5,000) ‐4.83%
Capital Purchases 479,178 ‐ ‐ ‐ 0.00%
Total $ 3,695,633 $ 3,345,738 $ 3,363,151 $ 17,413
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
Net Change*
A review of the budget summary reveals that the Street Division’s budgeted expenditures experienced an
overall increase from FY19 to FY20. The most significant increase occurred in the Materials and Supplies
category. This increase is due primarily to an increase in Chemicals in FY20.
199
Public Works
Street Division
200
Public Works
Street Division
Full Time Equivalents (FTEs)
Job Title
FY18
Actual
FY19
Actual
FY20
Adopted Net Change*
Public Works ‐ Streets
Operations Division Director 0.50 0.50 0.50 ‐
Street Manager 1.00 1.00 1.00 ‐
Street Supervisor 2.00 2.00 2.00 ‐
Construction Inspector 1.00 1.00 1.00 ‐
Street Maintenance Crew Leader 5.00 6.00 6.00 ‐
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 4.00 4.00 ‐
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 25.50 28.50 28.50 ‐
*Net Change represents the difference between the FY20 Adopted and the FY19 Actual figures.
Staffing levels for the Street Division have remained constant from FY19 to FY20. There is no expectation of a
change in the future.
201
Transfers & Subsidies
Overview
The General Fund FY20 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 $6,371 $15,000 $15,000 $‐ 0.00%
Airport Subsidy 225,547 241,769 250,489 8,720 3.61%
Transit Subsidy 1,023,442 1,111,636 1,147,753 36,117 3.25%
Total $ 1,255,360 $ 1,368,405 $ 1,413,242 $ 44,837
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
Net Change*
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
202
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. No
funds were budgeted in the Ongoing Infrastructure/Facility Needs account in FY19 and in FY20 a small amount
was budgeted.
Budget Summary
Category Amount Percent
Expenses:
New Fire Station #2 $61,948 $‐ $‐ $‐ 0.00%
Hwy 54 & Stadium Interchange (35,235) ‐ ‐ ‐ 0.00%
Downtown Streetscape 636,500 ‐ ‐ ‐ 0.00%
Ongoing Infrastructure/Facility Needs 122,533 ‐ 5,584 5,584 0.00%
Clark Avenue 80,915 ‐ ‐ ‐ 0.00%
South Lincoln Street 239,513 ‐ ‐ ‐ 0.00%
Total $ 1,106,174 $‐ $ 5,584 $5,584
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
Net Change*
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
203
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.
204
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.
205
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
206
Airport Division Fund
Performance Measures 2018 2019 2020
Outcome Measures Actual Goal/Actual Goal
1. Number of corrective actions identified on the MoDOT compliance and safety
inspection. 0 0/0 0
2. Number of deficiencies identified on FAA Air Traffic Control Tower audit.00/0 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% 15%* 0%
2. Percent of hangar space occupied. 100% 100% 100%
3. Airport fees as percentage of operational cost. 35% 34% 33%
4. Percent of time the airport property is in compliance with FAA mowing
guidelines. 100% 100% 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.46% 47.1% 50.8%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 3 3 3
2. Total division adopted budget. $494,139 $513,287 $493,116
3. Number of aircraft operations for a 12 month period.32,817 23,691* 25,000
4. Number of snow removal hours. 335 595 325
5. Number of hours closed for maintenance. 0 0 0
6. Number of hours closed for winter weather. 130 120 24
7. Number of hours spent in mowing operations. 1,350 600* 1,100
8. Number of hours spent in customer service. 145 100* 200
9. Number of hours expended in regulatory paperwork.790 450 500
10. Number of aircraft located at the airport. 64 65 60
11. Number of airplane or airport accidents resulting from poorly maintained
infrastructure. 0 0 0
*The Airport was closed from 5/22/2019 to 7/10/2019 due to flooding.
Significant Changes/Initiatives
For FY20 the focus for the Airport Division will be to recover from the Flood of 2019.
207
Airport Division Fund
Budget Summary
Category Amount Percent
Revenues:
Federal Grants $ 128,779 $ ‐ $ ‐ $ ‐ 0.00%
State Grants 48,064 46,000 46,000 ‐ 0.00%
Rent & Lease Fees 127,583 130,000 130,000 ‐ 0.00%
Flowage Fees 32,602 26,000 26,000 ‐ 0.00%
Miscellaneous ‐ ‐ ‐ ‐ 0.00%
Interest 2,876 ‐ ‐ ‐ 0.00%
Sale of Assets 17 ‐ ‐ 0.00%
Trsfr From General Fd 225,547 241,770 250,489 8,719 3.61%
Transfer From Cit "E"14,504 ‐ ‐ ‐ 0.00%
Transfer From Cit "F"18,200 ‐ ‐ ‐ 0.00%
Transfer From Cit "G"4,880 ‐ ‐ ‐ 0.00%
Transfer From(to) Surplus ‐ 69,517 40,627 (28,890) ‐41.56%
TOTAL $ 603,052 $ 513,287 $ 493,116 $ (20,171)
Expenses:
Personnel Services $ 201,754 $ 232,380 $ 234,114 $ 1,734 0.75%
Materials & Supplies 34,848 25,650 25,650 ‐ 0.00%
Contractual Services 168,732 173,649 176,677 3,028 1.74%
Utilities 31,993 33,708 32,300 (1,408) ‐4.18%
Repairs & Maintenance 47,814 32,900 24,375 (8,525) ‐25.91%
Capital Purchases ‐ 15,000 ‐ (15,000) 0.00%
Depreciation 935,224 ‐ ‐ ‐ 0.00%
Capital Projects 147,509 ‐ ‐ ‐ 0.00%
TOTAL $ 1,567,874 $ 513,287 $ 493,116 $ (20,171)
Net Income (Loss) $ (964,822) $ ‐ $ ‐ $ ‐
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
NOTE: Cit "E" represents the City’s Capital Improvement Tax that w as effective from 2007 to 2012. 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.
Net Change*
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
A review of the Airport Division’s revenues reveals that the most significant changes from FY19 to FY20 are in
the Transfer from General Fund. Additionally, the City’s practice is to use any available fund balance prior to
the General Fund providing a subsidy, so during the FY20 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 FY19 to FY20 is within the Capital
Purchases category. The FY19 budget included replacement of garage doors at the airport facility, while the
FY20 budget does not include any capital purchases.
208
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
FY18
Actual
FY19
Actual
FY20
Adopted Net Change*
Department of Public Works ‐ Airport
Airport Manager 1.00 1.00 1.00 ‐
Airport Maintenance Worker, Senior 2.00 2.00 2.00 ‐
Airport Maintenance Worker
Senior Airport Maintenance Worker
Total Full Time 3.00 3.00 3.00 ‐
*Net Change represents the difference between the FY20 Adopted and the FY19 Actual figures.
Staffing levels for the Public Works – Airport Division from FY19 to FY20 will remain constant with no
expectation of a change in the future.
209
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0
Airport Division Fund
A review of the fund balance projection shows a significant
drop in the projected unrestricted fund balance from FY19
through FY24. This is due to the fact that the 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.
211
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
212
Parking Division Fund
Evaluate charges for services regularly
Evaluate services to find efficiencies providing cost savings without sacrificing customer service
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 2018 2019 2020
Outcome Measures Actual Goal/Actual Goal
1. Percent of lease customers agreeing that available parking facilities allow them
to connect to the downtown. 82% 80%/83% 80%
2. Percent of survey respondents rating downtown parking availability as
satisfactory or better. 85% 80%/82% 80%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Parking fees/fines collected as percentage of operational cost.148% 147% 140%
2. Average percent utilization of metered parking spaces. 41% 41% 35%
3. Average percent utilization of leased parking spaces. 89% 88% 90%
4. Percent of hours the main parking garage is at capacity.1.3% 2.0% 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. $928,943 $971,072 $905,308
3. Number of parking citations issued. 20,584 19,905 17,000
4. Number of snow removal hours. 181 365.5 250
5. Number of hours the main garage reaches capacity.29.5 44.5 60.0
6. Meter revenue received per space. $318 $312 $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 FY20, the Parking Division will be upgrading our ticket writing processes, as well as continuing on
various operation and maintenance tasks associated with the various parking lots and garages operated by the
Division.
213
Parking Division Fund
Budget Summary
Category Amount Percent
Revenues:
Prk Garage Monthly Rent $ 210,089 $ 205,000 $ 205,000 $ ‐ 0.00%
Prk Garage Hourly 130,262 125,000 125,000 ‐ 0.00%
Prk Meter Receipts 250,214 250,000 250,000 ‐ 0.00%
City Prk Lot Monthly 248,374 250,000 250,000 ‐ 0.00%
Housing Auth Lots 252628 122,872 115,000 115,000 ‐ 0.00%
State Garage Monthly 23,900 24,000 24,000 ‐ 0.00%
Residential Parking Permit 347 600 600 ‐ 0.00%
Parking Fines 135,980 120,000 120,000 ‐ 0.00%
Rent‐Tower Sites 29,030 24,192 24,192 ‐ 0.00%
Miscellaneous 2,047 3,500 3,500 ‐ 0.00%
Insurance Claims 150 ‐ ‐ ‐ 0.00%
Cafeteria Refunds ‐ ‐ ‐ ‐ 0.00%
Long & Short (10) ‐ ‐ ‐ 0.00%
Interest 77,545 50,000 50,000 ‐ 0.00%
Sale of Assets ‐ ‐ ‐ ‐ 0.00%
Transfer From (to) Surplus ‐ (196,220) (261,984) (65,764) 33.52%
TOTAL $ 1,230,800 $ 971,072 $ 905,308 $ (65,764)
Expenses:
Personnel Services $ 458,173 $ 472,610 $ 453,132 $ (19,478) ‐4.12%
Materials & Supplies 20,513 34,020 36,020 2,000 5.88%
Contractual Services 208,153 190,512 195,348 4,836 2.54%
Utilities 21,450 35,543 35,543 ‐ 0.00%
Repairs & Maintenance 117,931 171,887 185,265 13,378 7.78%
Other Operating Expenses ‐ ‐ ‐ ‐ 0.00%
Other Non‐Operating Expenses ‐ ‐ ‐ ‐ 0.00%
Capital Purchases ‐ 66,500 ‐ (66,500) ‐100.00%
Depreciation 77,224 ‐ ‐ ‐ 0.00%
Transfers Out ‐ ‐ ‐ ‐ 0.00%
TOTAL $ 903,444 $ 971,072 $ 905,308 $ (65,764)
Net Income (Loss)$ 327,356 $ ‐ $ ‐ $ ‐
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
Net Change*
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
A review of the Parking Division’s revenues reveals that the most significant changes from FY19 to FY20 are in
the Transfer From (to) Surplus.
A review of the Parking Division’s expenditures reveals that the most significant change in the expenditures
from FY19 to FY20 is in the Capital Purchases category. In FY19, the budget included a replacement utility
214
Parking Division Fund
vehicle and replacement of the handheld ticket writers and associated software, while FY20 does not include
any capital purchases.
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
FY18
Actual
FY19
Actual
FY20
Adopted 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 Worker
Parking Maintenance Worker
Parking Maintenance Trainee
Total Full Time 7.50 7.50 7.50 ‐
*Net Change represents the difference between the FY20 Adopted and the FY19 Actual figures.
Staffing levels for the Public Works – Parking
Division have remained constant with no
expectation of a change in the future.
215
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6
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.
217
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.
218
Transit Division Fund
Purpose Statement
Contribute to the quality of life of the City by fostering connectivity through provision of safe, efficient transit
services.
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 2018 2019 2020
Outcome Measures Actual Goal/Actual Goal
1. Percent of riders rating service as “good” or above.92% 95%/96% 95%
2. Injury claims resulting in payment. 00/0 0
3. Percent of survey respondents agreeing that transit allows people to connect to
the community. 96% 95%/96% 95%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Passengers per mile. 0.54 0.50 0.54
2. Crashes per miles traveled. 0.000578 0.000363 0
3. Actual cost per trip – regular routes. $6.56 $6.93 $7.00
4. Actual cost per trip – Handiwheels routes. $20.12 $18.51 $22.00
5. Percent of General Fund subsidy to transit operating fund.40% 44% 45.5%
219
Transit Division Fund
Performance Measures (continued) 2018 2019 2020
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 26 26 26
2. Total division adopted budget. $2,534,567 $2,540,950 $2,522,684
3. Number of miles of travel by transit. 519,462 550,402 515,000
4. Number of rides on transit. 282,025 274,939 275,000
5. Number of transit accidents. 3 2 0
6. Number of transfers issued. 82,838 78,491 85,000
7. Regular fare revenue. $71,560 $86,075 $80,000
8. Reduced fare revenue. $9,930 $8,340 $10,000
9. Student pass revenue. $5,006 $4,196 $5,000
10. Handiwheel pass revenue. $50,025 $54,889 $50,000
Significant Changes/Initiatives
In FY20, the Transit Division continues to partner with the Capital Area Metropolitan Planning Organization
(CAMPO) and Geographic Information Systems (GIS) staff regarding route analysis as part of the ongoing
implementation of portions of the recent System‐Wide Assessment.
Also in FY20, JEFFTRAN expects to contract for a grant‐funded feasibility study for a potential new Central
Maintenance facility, JEFFTRAN Administration/Transfer Station, and Bus Wash facility. The Division also
intends to update its paratransit software with grant funds.
220
Transit Division Fund
Budget Summary
Category Amount Percent
Revenues:
Federal Grants $ 224,764 $ ‐ $‐ $ ‐ 0.00%
State Grants 11,415 ‐ ‐ ‐ 0.00%
State‐Medicaid Waiver‐100%34,177 49,000 30,000 (19,000) ‐38.78%
State‐Medicaid Waiver 60/40 204,378 175,000 175,000 ‐ 0.00%
State‐NEMT 82,404 80,500 80,500 ‐ 0.00%
Federal Operating Grant 786,366 760,000 790,000 30,000 3.95%
Local Grants 2,800 10,000 2,000 (8,000) ‐80.00%
Bus Fare Boxes 72,733 70,000 72,000 2,000 2.86%
Adult Passes 23,998 20,000 24,000 4,000 20.00%
Student Passes 5,510 8,000 5,000 (3,000) ‐37.50%
All‐Day Passes ‐ 5,000 5,000 ‐ 0.00%
Handi‐wheel Fares 51,251 55,000 55,000 ‐ 0.00%
Reduced Fare Passes 10,705 10,000 10,000 ‐ 0.00%
U‐Pass 2,899 ‐ 3,000 3,000 0.00%
Vehicle Wash Charge Backs 19,692 19,692 19,692 ‐ 0.00%
Miscellaneous 237 ‐ ‐ ‐ 0.00%
Bus Advertisement 17,555 20,000 26,000 6,000 30.00%
Insurance Claims 14,985 ‐ ‐ ‐ 0.00%
Cafeteria Refunds 399 ‐ ‐ ‐ 0.00%
Gas Tax Refund 17,785 17,500 17,500 ‐ 0.00%
Interest 7,861 ‐ ‐ ‐ 0.00%
Sale of Assets 496 ‐ ‐ ‐ 0.00%
Transfer From General Fund 1,023,442 1,111,636 1,147,753 36,117 3.25%
Transfer From Cit "E"‐ ‐ ‐ ‐ 0.00%
Transfer From Cit "F"217,387 ‐ ‐ ‐ 0.00%
Transfer From (to) Surplus ‐ 129,622 60,239 (69,383) ‐53.53%
TOTAL $ 2,833,239 $ 2,540,950 $ 2,522,684 $ (18,266)
Expenses:
Personnel Services $ 1,534,163 $ 1,540,429 $ 1,540,731 $ 302 0.02%
Materials & Supplies 262,081 226,680 231,380 4,700 2.07%
Contractual Services 328,448 320,144 321,811 1,667 0.52%
Utilities 28,459 29,800 29,800 ‐ 0.00%
Repairs & Maintenance 445,345 423,897 398,962 (24,935) ‐5.88%
Capital Purchases 53,041 ‐ ‐ ‐ 0.00%
Depreciation 297,358 ‐ ‐ ‐ 0.00%
TOTAL $ 2,948,895 $ 2,540,950 $ 2,522,684 $ (18,266)
Net Income (Loss)$ (115,656) $‐ $‐ $ ‐
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
Net Change*
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
NOTE: Cit "E" represents the City’s Capital Improvement Tax that w as effective from 2007 to 2012. Cit "F" represents the City's
Capital Improvement Tax that was effective from 2012 to 2017.
A review of the Transit Division’s revenues reveals that the most significant changes from FY19 to FY20 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 FY20 budget process any funds that had
221
Transit Division Fund
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 FY19 to FY20 is within the Repairs &
Maintenance category. This is due to the fact that the FY20 budget includes a lower amount for maintenance
agreements.
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
FY18
Actual
FY19
Actual
FY20
Adopted Net Change*
Department of Public Works ‐ Transit
Transit Manager 1.00 1.00 1.00 ‐
Transit Operations Supervisor 1.00 1.00 1.00 ‐
Transit Operations Assistant 1.00 1.00 1.00 ‐
Administrative Assistant 1.00 1.00 1.00 ‐
Bus Driver/Communication Operator 2.00 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‐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 FY20 Adopted and the FY19 Actual figures.
Staffing levels for the Public Works – Transit Division have remained constant with no expectation of a change
in the future.
222
Transit Division Fund
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4
Transit Division Fund
A review of the fund balance projection shows a significant drop in the projected unrestricted fund balance
from FY19 through FY24. 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.
225
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
226
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 2018 2019 2020
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. 6 14 17
2. Percent of sanitary sewer overflows responded to within two hours of
notification. 100% 100% 100%
3. Percent of pipes cleaned. 12%13% 15%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 36 36 36
2. Total division adopted budget. $12,973,837 $12,123,345 $13,273,319
3. Number of miles of sanitary sewer. 51 56 50
4. Number of gallons of wastewater treated. 3.6B 4.5B 2.19B
5. Number of sludge tons applied to land. 1,783 1,581 1,900
6. Number of gallons of waste accepted from waste haulers.470,127 396,940 2,000,000
7. Number of wastewater accounts. 20,192 20,299 20,340
8. Number of treatment facilities. 2 2 2
9. Number of wastewater pump stations. 33 33 33
Significant Changes/Initiatives
Throughout FY20, 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, sewer replacements are planned along with a relief sewer project. Staff will also be
evaluating revenue and future spending needs.
227
Wastewater Division Fund
Budget Summary
Category Amount Percent
Revenues:
Federal Grants $52,476 $91,354 $‐ $(91,354) ‐100.00%
Sewer Charges‐special (mb) 879,007 883,000 814,000 (69,000) ‐7.81%
Sewer Chrg‐holts summit 215,000 215,000 215,000 ‐ 0.00%
Sewer‐pwd#1 (city)7,682,281 7,786,000 7,750,000 (36,000) ‐0.46%
Sewer‐pwd#1 (county)2,368,245 2,360,000 2,384,000 24,000 1.02%
Sewer Charges‐pwd3 304,602 290,000 235,000 (55,000) ‐18.97%
Septic Tank Collections 68,168 58,000 72,000 14,000 24.14%
Farm Rental 1,308 40,000 47,213 7,213 18.03%
Sewer Connection Fees 44,251 39,000 37,748 (1,252) ‐3.21%
Miscellaneous 888 ‐ ‐ ‐ 0.00%
Cafeteria Refunds 734 ‐ ‐ ‐ 0.00%
Long & Short 6 ‐ ‐ ‐ 0.00%
Interest 192,047 150,000 180,000 30,000 20.00%
Interest‐prin/int accts 45,424 11,000 27,000 16,000 145.45%
Interest‐reserve acct 603,187 422,000 368,000 (54,000) ‐12.80%
Interest‐bond acct 128,612 166,000 170,000 4,000 2.41%
Sale of Assets 24,209 ‐ 115,000 115,000 0.00%
Capital Contr‐customers 149,535 161,000 143,800 (17,200) ‐10.68%
Capital Contr‐developers 147,840 ‐ ‐ ‐ 0.00%
Transfer From (to) Surplus ‐ (549,010) 714,558 1,263,568 ‐230.15%
Bond Proceeds ‐ ‐ ‐ 0.00%
TOTAL $12,907,820 $12,123,344 $13,273,319 $1,149,975
Administrative Expenses:
Personnel Services $206,462 $234,934 $197,559 $(37,375) ‐15.91%
Materials & Supplies 73,799 83,750 98,381 14,631 17.47%
Contractual Services 1,187,466 1,239,919 1,289,918 49,999 4.03%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 230 300 300 ‐ 0.00%
Other Non‐Operating Expenses ‐ ‐ ‐ ‐ 0.00%
Capital Purchases 4,500 ‐ ‐ ‐ 0.00%
Depreciation 341,221 ‐ ‐ ‐ 0.00%
Debt Service 2,101,422 6,109,068 6,033,224 (75,844) ‐1.24%
TOTAL $3,915,100 $7,667,971 $7,619,382 $(48,589)
Net Change*
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
228
Wastewater Division Fund
Budget Summary (continued)
Category Amount Percent
Collection System Expenses:
Personnel Services $1,066,485 $1,116,216 $1,128,091 $11,875 1.06%
Materials & Supplies 59,245 81,560 62,360 (19,200) ‐23.54%
Contractual Services 16,671 21,790 22,350 560 2.57%
Utilities 28,278 27,000 27,000 ‐ 0.00%
Repairs & Maintenance 161,682 171,720 167,854 (3,866) ‐2.25%
Capital Purchases 14,305 79,000 460,000 381,000 482.28%
Depreciation 622,879 ‐ ‐ ‐ 0.00%
TOTAL $1,969,545 $1,497,286 $1,867,655 $370,369
Treatment System Expenses:
Personnel Services $1,237,599 $1,273,913 $1,291,345 $17,432 1.37%
Materials & Supplies 445,888 355,601 486,864 131,263 36.91%
Contractual Services 99,521 79,800 110,300 30,500 38.22%
Utilities 504,723 580,068 580,068 ‐ 0.00%
Repairs & Maintenance 359,302 413,705 433,705 20,000 4.83%
Capital Purchases 36,043 200,000 208,000 8,000 4.00%
Depreciation 862,143 ‐ ‐ ‐ 0.00%
TOTAL $3,545,219 $2,903,087 $3,110,282 $207,195
Expenses Funded by Sewer System Revenue Bonds:
SRF FY12 Bond Projects $‐ $‐ $‐ $‐ 0.00%
SRF FY14 Bond Projects ‐ ‐ ‐ ‐ 0.00%
Series 2016 Bond Projects 2,991 ‐ ‐ ‐ 0.00%
TOTAL $2,991 $‐ $‐ $‐
Wastewater Capital Projects:
Capital Projects $31,659 $55,000 $676,000 $621,000 1129.09%
Depreciation 1,739,746 ‐ ‐ ‐ 0.00%
TOTAL $1,771,405 $55,000 $676,000 $621,000
TOTAL WASTEWATER EXPENSES $11,204,260 $12,123,344 $13,273,319 $1,149,975
Net Income (Loss)$ 1,703,560 $‐ $‐ $‐
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
Net Change*
A review of the Wastewater Division revenue activity shows there is an increase in the revenues from FY19 to
FY20. The increase is primarily due to the fact that the FY19 budget put funds back into the fund balance
using the Transfer from (to) Surplus account and the FY20 budget utilizes funds from the fund balance using
the Transfer from (to) Surplus account. There are no additional approved sewer rate increases scheduled at
this time so there is no rate increase built into the FY20 budget.
A review of the expense budgets for Administration from FY19 to FY20 reveals that the expenses will remain
fairly stable.
229
Wastewater Division Fund
A review of the FY20 expense budget for Collection Systems reveals there is an overall increase in the budget
from FY19 to FY20. The FY20 budget for capital purchases has been increased.
A review of the FY20 expense budget for Treatment Systems reveals there is an overall increase in the budget
from FY19 to FY20. The increase is primarily related to an increase in chemicals in the Materials & Supplies
category in the FY20 budget.
Full Time Equivalents (FTEs)
Job Title
FY18
Actual
FY19
Actual
FY20
Adopted 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 Manager 1.00 1.00 1.00 ‐
Engineering Designer 1.00 1.00 1.00 ‐
WWTP Supervisor 1.00 1.00 1.00 ‐
Wastewater Maintenance Supervisor 1.00 1.00 1.00 ‐
Laboratory/Pretreatment Supervisor 1.00 1.00 1.00 ‐
Utility Crew Supervisor 3.00 3.00 3.00 ‐
Utilities Electrician 1.00 1.00 1.00 ‐
Wastewater Laboratory Analyst 1.00 1.00 1.00 ‐
Controls and Instrumentation Technician 1.00 1.00 1.00 ‐
Pumping System Mechanic 4.00 4.00 4.00 ‐
WWTP Operator I, II 4.00 4.00 4.00 ‐
WWTP Operator I
WWTP Operator II
Wastewater Environmental Specialist 1.00 1.00 1.00 ‐
Utility Maintenance Crew Leader 6.00 6.00 6.00 ‐
Utility Maintenance ‐ Trainee, Woker, Senior 8.00 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 36.00 36.00 36.00 ‐
Total Part‐time 1.00 1.00 1.00 ‐
*Net Change represents the difference between the FY20 Adopted and the FY19 Actual figures.
Staffing levels for the Public Works – Wastewater Division from FY19 to FY20 have remained constant with no
expectation of a change in the future.
230
Wastewater Division Fund
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2
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.
233
SECTION 8: Capital Improvement Tax Funds
234
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 two 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
235
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 2% on all goods and services sold within the City limits. The sales tax
receipts are broken down into three funds: 1% is allocated to the City’s General Fund, ½% is allocated to the
Department of Parks, Recreation, and Forestry’s Park Fund, and the remaining ½% is allocated to the City’s
Capital Improvement Tax (CIT) 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.
236
Capital Improvement Tax (CIT) Funds
Capital Improvement Tax Summary by Fund Source
Capital Improvement
Tax Issuance
Fund
Number
FY18
Actual
FY19
Adopted
FY20
Adopted
Future Years
(FY21‐FY22)
Total
Funding
C.I. Sales Tax E 07‐12 43 55,704 ‐ ‐ ‐ 55,704
C.I. Sales Tax F 12‐17 44 1,970,102 ‐ ‐ ‐ 1,970,102
C.I. Sales Tax G 17‐22 45 3,324,082 5,257,500 4,557,500 7,500,000 20,639,082
Total $ 5,349,888 $ 5,257,500 $ 4,557,500 $ 7,500,000 $ 22,664,888
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.
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 FY20 total estimated expenditures for
capital projects included in the five‐year plan is $4,550,000 with an additional $7,500 budgeted for Transfer to
the TIF Fund, for a total budget of $4,557,500. A summary of the expenditures by category is summarized
below.
237
Capital Improvement Tax (CIT) Funds
Capital Improvement Plan Summary – Expenditures by Category
Category FY18 Actual
FY19
Adopted
FY20
Adopted
Future Years
(FY21‐FY22)
Total
Funding
Parks and Recreation $ 529,232 $ 502,500 $ 547,500 $ 950,000 $ 2,529,232
Public Safety 1,742,465 1,717,500 937,500 1,130,250 5,527,715
Street and Storm Water 2,154,721 2,850,000 2,620,000 4,190,852 11,815,573
Information Technology 121,634 80,000 115,000 150,000 466,634
Other 801,836 107,500 337,500 1,078,898 2,325,734
Total $ 5,349,888 $ 5,257,500 $ 4,557,500 $ 7,500,000 $ 22,664,888
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.
238
Capital Improvement Tax (CIT) Funds
Capital Improvement Plan Project Summary
Project Description
Project
Number
FY18
Actual
FY19
Adopted
FY20
Adopted
Future Years
(FY21‐FY22)
Total
Funding
Parks and Recreation:
Greenway Acqstn & Dvlpmnt 574003 $ 208,421 $‐ $‐ $‐ $208,421
Parks Facilities Rehab 574027 ‐ 502,500 547,500 950,000 2,000,000
Athletic Field Improvements 574028 315,674 ‐ ‐ ‐ 315,674
Frog Hollow Greenway 574059 (41,226) ‐ ‐ ‐ (41,226)
Site Acquisition & Fac Develop 574061 46,362 ‐ ‐ ‐ 46,362
Public Safety:
Fire Equip Replacement 575002 13,446 37,500 37,500 56,250 144,696
Fire Apparatus 575004 (620,859) ‐ ‐ ‐ (620,859)
New Fire Station #2 575006 912,865 ‐ ‐ ‐ 912,865
Police Field Oper Equip 575009 98,160 200,000 60,000 204,000 562,160
Police Renov & Upgrades 575010 20,209 ‐ 56,219 ‐ 76,428
Emergency Sirens System 575012 ‐ 60,000 ‐ ‐ 60,000
Phone & Radio Upgrades 575014 3,892 ‐ ‐ ‐ 3,892
Fire Apparatus ‐ Loan Principal 575017 1,082,867 1,096,321 314,326 487,207 2,980,721
Fire Apparatus ‐ Loan Interest 575018 117,133 103,679 85,674 112,793 419,279
PD Info System Improvements 575019 114,753 20,000 20,000 20,000 174,753
Communications Equip Upgrades 575020 ‐ 200,000 120,000 250,000 570,000
Police Vehicles 575021 ‐ ‐ 243,781 ‐ 243,781
Street and Storm Water:
Stormwater Improvements 576007 5,340 360,000 200,000 880,000 1,445,340
Pipe Lining 2017 576018 274,487 ‐ ‐ ‐ 274,487
Mesa/Chickadee/Shellridge Stmw 576019 141,021 ‐ ‐ ‐ 141,021
City/County Cooperative Projects 577020 ‐ 1,160,000 1,160,000 1,220,000 3,540,000
Street Resurfacing 577031 1,263,331 1,200,000 1,200,000 1,800,000 5,463,331
Stadium/Jefferson 577036 35,235 ‐ ‐ ‐ 35,235
Downtown Electric 577058 298,081 ‐ ‐ ‐ 298,081
MSP Parkway 577059 1,250 ‐ ‐ ‐ 1,250
Capitol Ave Project 577061 (15,066) ‐ ‐ ‐ (15,066)
Local Road Studies/Grant match 577062 20,500 30,000 ‐ 90,000 140,500
Cl ark Avenue 577063 20,295 ‐ ‐ ‐ 20,295
Dunklin Street Bridge 577067 103,381 ‐ ‐ ‐ 103,381
Misc Nhood Sidewalk 577106 2,397 100,000 60,000 165,000 327,397
Major Road Imprs/exts 577107 4,470 ‐ ‐ ‐ 4,470
Information Technology:
Its/gis 578051 121,633 80,000 115,000 150,000 466,633
Other:
Contingency 578063 ‐ ‐ ‐ 844,750 844,750
Court Design/Reno 578077 543,680 ‐ ‐ ‐ 543,680
Transfer to Tif Fund 590050 3,185 7,500 7,500 ‐ 18,185
Transit Matching 590070 217,387 ‐ 180,000 220,000 617,387
Airport Matching 590075 37,584 100,000 150,000 50,000 337,584
Total $ 5,349,888 $ 5,257,500 $4,557,500 $ 7,500,000 $ 22,664,888
239
Capital Improvement Tax (CIT) Funds
The table above illustrates how the sales tax revenues were expended in FY18, as well as the projected
expenditures for FY19 and FY20. 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: Fire Apparatus, Fire Apparatus‐Loan Principal, Fire Apparatus‐Loan Interest (Project # 575004,
575017 & 575018)
Project Type: Fire Department
Description: The cost to finance the purchase of seven fire trucks.
Project Rationale: In FY17 the City was leasing fire trucks. The decision was made to payoff and exit the lease
(project #575004) and to then finance the purchase of seven new fire trucks (project #575017 & 575018). In
future years the budget in Fire Apparatus‐Loan Principal and Fire Apparatus‐Loan Interest 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.
240
Capital Improvement Tax (CIT) Funds
Project Name: New Fire Station #2 (Project #575006)
Project Type: Fire Department
Description: This project represents the partial cost of a new station. This project was completed using CIT
funds, as well as a portion of the fund balance from the General Fund.
Project Rationale: This project was identified to address the fact that the existing Fire Station #2 had outlived
its useful life. The new station is more centrally located among residential and commercial properties on the
East side of the City than the existing location had been.
Estimated Impact on Operating Budget: The old facility was closed; therefore, the City does not anticipate a
significant increase in operating costs.
Project Name: Stormwater Improvements (Project # 576007)
Project Type: Public Works
Description: The costs budgeted during FY19 and FY20, 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.
241
Capital Improvement Tax (CIT) Funds
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.
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.
242
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.
243
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 began implementation of the newly adopted park system wide master plan. The Park
Commission’s highest priority is the complete rehabilitation of Community Park. These improvements are
scheduled to be completed by the end of 2019. Planning and preliminary design are underway for the next
two park priorities at McClung Park and Ellis‐Porter Riverside Park.
Highlights of a number of significate park facility improvements and upgrades that occurred during the first
half of fiscal year 2019:
Finalized design, plans, and specifications for Community Park improvements project. Construction
contract has been awarded to Sircal Contracting, Jefferson City, MO. Park improvements are scheduled to
be completed late 2019.
Completed Vivion Field improvements – work included player dugout replacement; backstop expansion
and netting replacement; a total field light re‐lamp; and replaced scoreboard.
Completed transformation of Washington Park storage shed into indoor hitting and practice area.
Bid and awarded spectator bleacher seating replacement at Vivion Field and Vogel Field. New bleachers
are scheduled to be installed summer 2019.
Began design, plans and specifications for improvements at McClung Park and Ellis‐Porter Riverside Park.
Final plans and specifications are scheduled to be completed late summer / early fall 2019.
244
Department of Parks, Recreation and Forestry
Began riverfront park design and plans for Adrian’s Island in conjunction with the Bicentennial Bridge
project. Began initial tree and underbrush clearing per preliminary park design.
Budget Summary – Revenues by Category
Category Amount Percent
Revenues:
Sales & Use Taxes $ 5,554,002 $ 5,250,000 $ 5,665,000 $ 415,000 7.90%
Property Taxes ‐ ‐ ‐ ‐ 0.00%
Intergovernmental 75,681 ‐ ‐ ‐ 0.00%
Other Operating 65,747 35,950 35,950 ‐ 0.00%
Interest Income 84,362 30,000 35,000 5,000 16.67%
Other Non‐Operating 103,455 10,000 10,000 ‐ 0.00%
Carry Over Surplus ‐ 1,349,717 52,167 (1,297,550) ‐96.13%
Ice Arena 528,267 524,750 563,950 39,200 7.47%
Golf Course 480,682 578,625 596,500 17,875 3.09%
Memorial P ool 228,182 246,750 249,650 2,900 1.18%
Ellis Porter Pool 140,926 136,550 149,150 12,600 9.23%
Parks Maintenance 290,742 290,983 244,483 (46,500) ‐15.98%
Recreation Programs 604,908 422,000 451,250 29,250 6.93%
Outdoor Recreation Programs ‐ 12,200 94,200 82,000 672.13%
Camp Programs ‐ 191,250 241,400 50,150 26.22%
Multipurpose Building 185,775 200,750 344,250 143,500 71.48%
Capital Projects ‐ ‐ ‐ ‐ 0.00%
TOTAL $ 8,342,729 $ 9,279,525 $ 8,732,950 $ (546,575)
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
Net Change*
245
Department of Parks, Recreation and Forestry
The budgeted revenues for FY20 show a decrease
compared to FY19 with the most significant change
in the Carry Over Surplus category. This is due to
the fact that the Department was budgeted to
utilize a significant amount from their fund balance
in FY19 for master plan implementation .
Budget Summary – Expenses by Division
Division Amount Percent
Administration $ 1,017,841 $ 1,019,353 $ 1,795,040 $ 775,687 76.10%
Ice Arena 827,733 734,426 749,238 14,812 2.02%
Golf Course 681,547 946,432 751,842 (194,590) ‐20.56%
Memorial Pool 340,537 342,101 307,145 (34,956) ‐10.22%
Ellis Porter Pool 205,389 261,042 224,877 (36,165) ‐13.85%
Parks Maintenance 1,943,655 2,738,085 2,466,139 (271,946) ‐9.93%
Recreation Programs 1,342,488 933,969 954,982 21,013 2.25%
Outdoor Recreation Programs ‐ 301,376 349,543 48,167 15.98%
Camp Programs ‐ 384,171 442,529 58,358 15.19%
Multipurpose Building 592,079 470,070 600,815 130,745 27.81%
Transfers & Subsidies 3,185 7,500 7,500 ‐ 0.00%
Capital Projects 322,188 1,141,000 83,300 (1,057,700) ‐92.70%
TOTAL $ 7,276,642 $ 9,279,525 $ 8,732,950 $ (546,575)
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
Net Change*
246
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 decrease
in the Parks and Recreation
budget with the most
significant decreases
occurring in the Capital
Projects, Parks
Maintenance, and Golf
Course divisions. In the
Capital Projects division, the
decrease is due to funds
being budgeted to
implement the master plan
in FY19. In the Parks
Maintenance division, the
decrease is due to a
reduction in Capital
Purchases for FY20. In the
Golf Course division, the
decrease is due to a
reduction in Capital
Purchases for FY20.
247
Department of Parks, Recreation and Forestry
Full Time Equivalents (FTEs)
Job Title
FY18
Actual
FY19
Actual
FY20
Adopted Net Change*
Department of Parks, Recreation, and Forestry
Director of Parks & Recreation 1.00 1.00 1.00 ‐
Assistant Director of Parks & Recreation 1.00 1.00 1.00 ‐
Parks Manager 1.00 1.00 1.00 ‐
Parks and Landscape Planner 1.00 1.00 1.00 ‐
Program Manager 7.00 9.00 9.00 ‐
Senior Management Analyst 1.00 1.00 1.00 ‐
Community Relations Manager 1.00 1.00 1.00 ‐
Parks Resource Supervisor 3.00 3.00 3.00 ‐
Golf Superintendent 1.00 1.00 1.00 ‐
Recreation Program Specialist 2.00 3.00 3.00 ‐
Mechanic 2.00 2.00 2.00 ‐
Administrative Assistant 1.00 1.00 1.00 ‐
Management Assistant 1.00 1.00 1.00 ‐
Parks Maintenance Crew Leader 4.00 3.00 3.00 ‐
Parks Maintenance 21.00 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 ‐
Total Full Time 50.00 52.00 52.00 ‐
*Net Change represents the difference between the FY20 Adopted and the FY19 Actual figures.
248
Department of Parks, Recreation and Forestry
Staffing levels for the Department of Parks,
Recreation and Forestry have remained
constant with no expectation of a change in
the future. The performance measures of the
individual divisions will report the FTEs 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.
249
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 2018 2019 2020
Outcome Measures Actual Goal/Actual Goal
1. Percent of Commission members rating department director’s performance
as “good” or better. 100% 90%/57% 90%
2. Percent of outcome measures of department divisions achieved or showing
satisfactory progress. 86% 90%/85% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of growth in number of new households/family members in RecTrac
customer database.
30% HH
22% F
21% HH
10% F
10% HH
6% F
2. Percent of growth in new Facebook friends. 30%9% 5%
3. Percent of growth in new Friends of Parks. 16%10% 10%
4. Percent of member attendance at Parks and Recreation Commission
meetings. 93% 90% 90%
5. Percent of program and facility cost recovery from user fees as measured by
annual Enterprise Operations report. 55% 55% 50%
6. Percent of actual expenditures under amended budget.100% 100% 100%
7. Percent of program registrations conducted online as measured by RecTrac
system reports. 7% 28% 25%
8. Percent of survey respondents who indicated registration process was easy
and convenient with a rating of strongly agree or agree. 93% 83% 85%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).7 7 7
2. Total division adopted budget. $948,712 $1,019,353 $1,795,039
3. Number of Parks and Recreation Commission and Advisory Committee
meetings within fiscal year. 23 24 23
250
Department of Parks, Recreation and Forestry
Administration
Performance Measures (continued) 2018 2019 2020
Workload / Service Level Indicators (continued) Actual Actual Projected
4. Number of facility and program participations as measured by the annual
department Enterprise Operations Report. 503,086 458,865 503,236
5. Number of activity registration transactions as measured by the RecTrac
General Ledger Summary Distribution Report. 13,479 14,489 15,025
6. Number of facility/rental reservation transactions as measured by the
RecTrac General Ledger Summary Distribution Report. 3,255 3,660 4,800
7. Number of households/family members in RecTrac customer database. 38,537/73,562 41,818/75,821 39,500/75,000
8. Number of Facebook friends. 7,021 7,647 7,300
9. Number of Friends of Parks. 1,519 1,666 1,750
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $ 513,704 $ 529,505 $ 542,386 $ 12,881 2.43%
Materials & Supplies 9,841 7,850 8,400 550 7.01%
Contractual Services 488,333 473,783 486,838 13,055 2.76%
Utilities 555 615 615 ‐ 0.00%
Repairs & Maintenance 4,358 5,100 3,800 (1,300) ‐25.49%
Capital Purchases 1,050 2,500 3,000 500 20.00%
Debt Service ‐ ‐ 750,000 750,000 0.00%
TOTAL $ 1,017,841 $ 1,019,353 $ 1,795,039 $25,686
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
Net Change*
251
Department of Parks, Recreation and Forestry
Administration
The Department tracks the
expenses associated with
administrative services for
the Department of Parks,
Recreation and Forestry.
An estimated debt service
payment was budgeted in
FY20 in anticipation of a
special obligation bond
being considered by the
Parks Commission and the
City Council.
252
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 2018 2019 2020
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. 95% 90%/95% 90%
2. Percent of survey respondents rating their enjoyment of skating lessons as
“satisfied” or above based on post activity evaluations. 95% 90%/95% 90%
3. Percent of survey respondents rating the facility safety and cleanliness as
“satisfied” or above based on post activity evaluations. 95% 90%/95% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of program and facility cost recovery from user fees measured by
annual Enterprise Operations Report. 64% 72% 75%
2. Percent of ice time utilized in 24‐hour day (seasonal average). 75% 75% 75%
3. Percent of days open in operating season. 98%94%95%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).2.95 2 2
2. Total division adopted budget. $787,689 $734,426 $749,238
3. Number of participants in skating lessons. 9,682 10,040 9,000
4. Number of participants in public skating sessions. 22,232 19,384 22,000
5. Number of participants in ice sports. 12,422 11,353 14,000
6. Number of participants in special events. 15,223 14,538 18,000
7. Number of participants in rentals. 5,644 4,382 6,000
8. Total number of participants. 65,203 59,697 70,000
9. Total hours of operation. 8,568 8,232 8,600
10. Total ice time utilized. 6,426 6,174 6,500
253
Department of Parks, Recreation and Forestry
Ice Arena
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 528,267 $ 524,750 $ 563,950 $ 39,200 7.47%
TOTAL $ 528,267 $ 524,750 $ 563,950 $ 39,200
Expenses:
Personnel Services $ 357,141 $ 354,757 $ 356,447 $ 1,690 0.48%
Materials & Supplies 104,039 100,250 119,250 19,000 18.95%
Contractual Services 46,370 52,369 73,491 21,122 40.33%
Utilities 130,802 124,750 136,650 11,900 9.54%
Repairs & Maintenance 55,715 58,300 61,900 3,600 6.17%
Capital Purchases 133,666 44,000 1,500 (42,500) ‐96.59%
TOTAL $ 827,733 $ 734,426 $ 749,238 $ 14,812
Net Income (Loss) $ (299,466) $ (209,676) $ (185,288) $ 24,388
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
Net Change*
254
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.
255
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 2018 2019 2020
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. 89% 85%/100% 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. 84% 85%/90% 85%
3. Percent of survey respondents rating overall golfing experience as “satisfied”
or above based on post activity evaluations. 91% 90%/97% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of repeat tournaments. 71%82% 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. 89% 94% 85%
3. Percent of program/facility cost recovery from user fees as measured by
Annual Enterprise Operations Report. 71% 61% 79%
4. Percent of days open in the operating season. 78%73% 75%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).5.4 5.4 5.4
2. Total division adopted budget. $752,871 $946,432 $751,842
3. Number of rounds played. 18,030 18,508 21,000
4. Number of tournament rounds played. 2,543 2,712 2,000
5. Number of lesson participants. 913 1,460 1,200
6. Number of “buckets of balls” sold for driving range use.3,836 4,525 4,500
7. Number of days open during operating season. 282 out of 363 268 out of 363 280 out of 363
8. Number of repeat tournaments and total tournaments.24 out of 34 32 out of 39 20 out of 28
256
Department of Parks, Recreation and Forestry
Golf Course
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 480,682 $ 578,625 $ 596,500 $ 17,875 3.09%
TOTAL $ 480,682 $ 578,625 $ 596,500 $ 17,875
Expenses:
Personnel Services $ 377,491 $ 455,982 $ 441,957 $ (14,025) ‐3.08%
Materials & Supplies 167,144 174,900 170,750 (4,150) ‐2.37%
Contractual Services 48,692 55,800 56,500 700 1.25%
Utilities 24,761 27,550 27,735 185 0.67%
Repairs & Maintenance 61,430 53,400 53,500 100 0.19%
Capital Purchases 2,030 178,800 1,400 (177,400) ‐99.22%
TOTAL $ 681,548 $ 946,432 $ 751,842 $ (194,590)
Net Income (Loss) $ (200,866) $(367,807) $(155,342) $ 212,465
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
Net Change*
257
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.
258
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 2018 2019 2020
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. 94% 100%/95% 100%
2. Percent of respondents rating enjoyment of swimming lessons “satisfied” or
above based on post activity evaluations. 86% 100%/88% 100%
3. Percent of survey respondents who rated facility safety and cleanliness as
“satisfied” or above based on post activity evaluations. 97% 100%/97% 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. 67% 67% 70%
2. Number of safety audits received with a 4 out of 5 star rating. 1 of 1 3 of 3 2 of 2
3. Number of days open in operating season. 76 of 79 75 of 78 78 of 78
259
Department of Parks, Recreation and Forestry
Memorial Pool
Performance Measures (continued) 2018 2019 2020
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).0.4 0.4 0.4
2. Total division adopted budget. $311,929 $342,100 $307,145
3. Number of participants in swim lessons. 3,002 3,209 3,600
4. Number of participants in public sessions. 25,528 30,189 32,000
5. Number of participants in pool rentals. 3,891 3,901 4,100
6. Number of participants in water safety, education and training. 365 81 700
7. Total number of participants. 32,786 37,380 40,400
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 228,181 $ 246,750 $ 249,650 $ 2,900 1.18%
TOTAL $ 228,181 $ 246,750 $ 249,650 $ 2,900
Expenses:
Personnel Services $ 197,310 $ 171,600 $ 175,495 $ 3,895 2.27%
Materials & Supplies 53,481 76,600 59,500 (17,100) ‐22.32%
Contractual Services 3,899 6,000 6,000 ‐ 0.00%
Utilities 47,960 46,050 43,200 (2,850) ‐6.19%
Repairs & Maintenance 18,905 23,000 22,950 (50) ‐0.22%
Capital Purchases 18,982 18,850 ‐ (18,850) ‐100.00%
TOTAL $ 340,537 $ 342,100 $ 307,145 $ (34,955)
Net Income (Loss) $ (112,356) $ (95,350) $ (57,495) $ 37,855
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
Net Change*
260
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.
261
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.
262
Department of Parks, Recreation and Forestry
Ellis Porter Pool
Performance Measures 2018 2019 2020
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. 96% 100%/96% 100%
2. Percent of respondents rating enjoyment of swimming lessons “satisfied” or
above based on post activity evaluations. 86% 100%/88% 100%
3. Percent of survey respondents who rated facility safety and cleanliness as
“satisfied” or above based on post activity evaluations. 98% 100%/97% 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% 70% 70%
2. Number of safety audits received with a 4 out of 5 star rating. 1 of 1 3 of 3 2 of 2
3. Number of days open in operating season. 87 of 98 96 of 99 101 of 101
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).0.4 0.4 0.4
2. Total division adopted budget. $203,299 $261,042 $224,877
3. Number of participants in swim lessons. 7,080 7,213 7,000
4. Number of participants in public sessions. 12,849 13,899 17,500
5. Number of participants in pool rentals. 3,371 3,458 1,500
6. Number of participants in water safety, education and training. 396 62 100
7. Number of participants in special events. 175 501 500
8. Total number of participants. 23,871 25,133 48,600
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 140,926 $ 136,550 $ 149,150 $ 12,600 9.23%
TOTAL $ 140,926 $ 136,550 $ 149,150 $ 12,600
Expenses:
Personnel Services $ 140,537 $ 135,692 $ 143,527 $ 7,835 5.77%
Materials & Supplies 34,248 53,950 41,700 (12,250) ‐22.71%
Contractual Services 2,141 5,700 5,000 (700) ‐12.28%
Utilities 19,625 20,850 21,200 350 1.68%
Repairs & Maintenance 8,838 14,000 13,450 (550) ‐3.93%
Capital Purchases ‐ 30,850 ‐ (30,850) ‐100.00%
TOTAL $ 205,389 $ 261,042 $ 224,877 $ (36,165)
Net Income (Loss) $ (64,463) $ (124,492) $ (75,727) $ 48,765
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
Net Change*
263
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.
264
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 2018 2019 2020
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. 91% 80%/100% 80%
2. Percent of respondents rating parks, facilities, and/or trails safety, cleanliness and
maintenance as “satisfied” or above as measured by a survey. 80% 80%/89% 80%
3. Percent of respondents rating their overall experience in using parks, trails and
facilities as “satisfied” or above as measured by a survey. 88% 80%/92% 80%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of renters rating their picnic shelter rental experience as “very satisfied”
or “satisfied”. 88% 92% 90%
2. Percent of renters rating their community garden rental experience as “very
satisfied” or “satisfied”. 98% 86% 95%
3. Percent of renters rating their athletic field rental experience as “very satisfied”
or “satisfied”. 100% 92% 90%
4. Percent of dog park members rating their dog park experience as “very satisfied”
or “satisfied”. 79% 79% 90%
265
Department of Parks, Recreation and Forestry
Parks Maintenance
Performance Measures (continued) 2018 2019 2020
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).25.15 25.15 25.15
2. Total division budget adopted. $2,373,910 $2,738,085 $2,466,139
3. Number of park facility rentals per year. 5,421 3,660 5,500
4. Number of athletic field preparations per year. 750 906 750
5. Number of campground overnight stays per year.7,087 7,447 7,500
6. Number of playground safety inspections per year.83 84 80
7. Number of certified playground safety inspectors on staff.44 4
8. Number of certified pesticide applicators on staff.9 13 9
9. Number of certified Arborists on staff. 2 3 4
10. Number of pounds of trash collected annually. 269,880 249,200 320,000
Budget Summary
Category Amount Percent
Revenues:
Chrgs for Serv ‐ Facility Rental $ 223,060 $ 225,983 $ 175,483 $ (50,500) ‐22.35%
Other Operating Revenue $ 67,682 $ 65,000 $ 69,000 $ 4,000 6.15%
TOTAL $ 290,742 $ 290,983 $ 244,483 $ (46,500)
Expenses:
Personnel Services $ 1,441,348 $ 1,823,085 $ 1,854,544 $ 31,459 1.73%
Materials & Supplies 154,164 174,350 175,500 1,150 0.66%
Contractual Services 16,338 44,100 48,200 4,100 9.30%
Utilities 76,018 81,400 83,845 2,445 3.00%
Repairs & Maintenance 252,617 255,700 302,550 46,850 18.32%
Capital Purchases 3,170 359,450 1,500 (357,950) ‐99.58%
TOTAL $ 1,943,655 $ 2,738,085 $ 2,466,139 $ (271,946)
Net Income (Loss)$ (1,652,913) $ (2,447,102) $ (2,221,656) $ 225,446
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
Net Change*
266
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.
267
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 2018 2019 2020
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. 84% 90%/90% 90%
2. Percent of survey respondents rating the program met their expectations as
“agree” or better based on post activity evaluations. 73% 90%/82% 90%
3. Percent of survey respondents rating the overall program as “very good” or better
based on post activity evaluations. 81% 90%/92% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of survey respondents who indicated they would recommend the program
to others “agree” or better. 84% 86% 95%
2. Percent of program and facility cost recovery from user fees as measured by
annual Enterprise Operations Report. 46% 72% 50%
3. Percent of programs/classes offered with sufficient enrollments. 100% 100% 95%
268
Department of Parks, Recreation and Forestry
Recreation Programs
Performance Measures (continued) 2018 2019 2020
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).7.2 5.55 5.55
2. Total division adopted budget. $1,461,713 $933,969 $954,982
3. Number of youth sport/program participants. 52,919 35,489 42,000
4. Number of adult sport/program participants. 45,183 45,187 42,000
5. Number of special event participants.* 113,056 n/a n/a
6. Number of special population participants.** 7,928 n/a n/a
*In 2019 a new division, Outdoor Recreation Programs (272), was added and Special Events was moved to that division.
**In 2019 a new division, Camp Programs division (274), was added and Special Populations was moved to that division.
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 515,719 $ 306,750 $ 343,500 $ 36,750 11.98%
Chrgs for Serv ‐ Field Rental $ 24,148 $ 29,250 $ 28,750 $ (500) ‐1.71%
Chrgs for Serv ‐ Concessions $ 65,041 $ 86,000 $ 79,000 $ (7,000) ‐8.14%
TOTAL $ 604,908 $ 422,000 $ 451,250 $ 29,250
Expenses:
Personnel Services $ 893,588 $ 556,067 $ 505,812 $ (50,255) ‐9.04%
Materials & Supplies 168,544 131,518 146,000 14,482 11.01%
Contractual Services 118,271 77,234 143,200 65,966 85.41%
Utilities 71,180 58,700 66,695 7,995 13.62%
Repairs & Maintenance 82,727 80,950 91,775 10,825 13.37%
Capital Purchases 8,178 29,500 1,500 (28,000) ‐94.92%
TOTAL $ 1,342,488 $ 933,969 $ 954,982 $ 21,013
Net Income (Loss)$ (737,580) $ (511,969) $ (503,732) $ 8,237
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
Net Change*
269
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.
To more accurately track program
revenues and expenditures, in FY19
this Department was split into three
Departments: Recreations Programs,
Outdoor Recreation Programs, and
Camp Programs.
270
Department of Parks, Recreation and Forestry
Outdoor 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 outdoor 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 outdoor 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 outdoor recreational opportunities that meet the needs of
the guests of the City and the residents of the Jefferson City area
Performance Measures 2018 2019 2020
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%/94% 90%
2. Percent of survey respondents rating the program met their expectations as
“agree” or better based on post activity evaluations. n/a 90%/94% 90%
3. Percent of survey respondents rating the overall program as “very good” or better
based on post activity evaluations. n/a 90%/94% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of survey respondents who indicated they would recommend the program
to others “agree” or better. n/a 94% 95%
2. Percent of program and facility cost recovery from user fees as measured by
annual Enterprise Operations Report. n/a 42% 50%
3. Percent of programs/classes offered with sufficient enrollments. n/a 100% 95%
271
Department of Parks, Recreation and Forestry
Outdoor Recreation Programs
Performance Measures (continued) 2018 2019 2020
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).n/a 3.1 3.1
2. Total division adopted budget. n/a $301,376 $349,543
3. Number of youth program participants. n/a 1,900 3,000
4. Number of adult program participants. n/a 7,398 1,500
5. Number of special event participants.* n/a 86,817 25,000
*In 2019 the Outdoor Recreation Programs Division (272) was added and this item was moved from the Recreation Programs
Division (270) to the new Outdoor Recreation Programs Division.
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ ‐ 12,200 $ 94,200 $ 82,000 672.13%
TOTAL $ ‐ $ 12,200 $ 94,200 $ 82,000
Expenses:
Personnel Services $ ‐ $ 221,930 $ 252,247 $ 30,317 13.66%
Materials & Supplies ‐ 32,989 35,064 2,075 6.29%
Contractual Services ‐ 32,707 36,207 3,500 10.70%
Utilities ‐ 6,900 ‐ (6,900) ‐100.00%
Repairs & Maintenance ‐ 1,850 10,025 8,175 441.89%
Capital Purchases ‐ 5,000 16,000 11,000 220.00%
TOTAL $ ‐ $ 301,376 $ 349,543 $ 48,167
Net Income (Loss)$ ‐ $ (289,176) $ (255,343) $ 33,833
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
Net Change*
272
Department of Parks, Recreation and Forestry
Outdoor 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.
To more accurately track program
revenues and expenditures, in FY19 the
Recreation Programs Department was
split into three Departments:
Recreations Programs, Outdoor
Recreation Programs, and Camp
Programs.
273
Department of Parks, Recreation and Forestry
Camp 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 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 opportunities that meet the needs of the guests of the City
and the residents of the Jefferson City area
Performance Measures 2018 2019 2020
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%/88% 90%
2. Percent of survey respondents rating the program met their expectations as
“agree” or better based on post activity evaluations. n/a 90%/89% 90%
3. Percent of survey respondents rating the overall program as “very good” or better
based on post activity evaluations. n/a 90%/92% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of survey respondents who indicated they would recommend the program
to others “agree” or better. n/a 90% 95%
2. Percent of program and facility cost recovery from user fees as measured by
annual Enterprise Operations Report. n/a 55% 50%
3. Percent of programs/classes offered with sufficient enrollments. n/a 95% 95%
274
Department of Parks, Recreation and Forestry
Camp Programs
Performance Measures (continued) 2018 2019 2020
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).n/a 1.3 1.3
2. Total division adopted budget. n/a $384,171 $442,529
3. Number of youth program participants. n/a 12.329 12,000
4. Number of adult program participants. n/a 4,586 4,000
5. Number of special population participants.* n/a 4,761 5,000
*In 2019 the Camp Programs division (274) was added and this item was moved from the Recreation Programs division (270) to the
new Camp Programs division.
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ ‐ $ 191,250 $ 241,400 $ 50,150 26.22%
TOTAL $ ‐ $ 191,250 $ 241,400 $ 50,150
Expenses:
Personnel Services $ ‐ $ 266,719 $ 287,477 $ 20,758 7.78%
Materials & Supplies ‐ 48,993 48,668 (325) ‐0.66%
Contractual Services ‐ 59,709 97,959 38,250 64.06%
Utilities ‐ 6,900 7,025 125 1.81%
Repairs & Maintenance ‐ 1,850 1,400 (450) ‐24.32%
TOTAL $ ‐ $ 384,171 $ 442,529 $ 58,358
Net Income (Loss)$ ‐ $ (192,921) $ (201,129) $ (8,208)
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
Net Change*
275
Department of Parks, Recreation and Forestry
Camp 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.
To more accurately track program
revenues and expenditures, in FY19
the Recreation Programs Department
was split into three Departments:
Recreations Programs, Outdoor
Recreation Programs, and Camp
Programs.
276
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
277
Department of Parks, Recreation and Forestry
Multipurpose Building
Performance Measures 2018 2019 2020
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. 97% 90%/100% 90%
2. Percent of survey respondents rating the program met their expectations as
“agree” or better based on post activity evaluations. 97% 90%/100% 90%
3. Percent of survey respondents rating the overall program as “very good” or
better based on post activity evaluations. 95% 90%/53% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of repeat tournaments and other special events.88%82%60%
2. Percent of renters rating their facility rental experience as “very satisfied” or
“satisfied” 100% 90% 90%
3. Percent of program/facility cost recovery from user fees as measured by
Annual/Enterprise Operations Report. 34% 60% 50%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).0.5 1.7 1.7
2. Total division adopted budget. $403,460 $470,070 $600,815
3. Number of daily visits. 38,477 51,043 40,000
4. Number of participants from court rentals. 7,503 11,286 6,500
5. Number of participants from room rentals. 3,850 4,849 4,000
6. Number of participants from special events 13,579 12,862 12,000
7. Number of exercise class participants. 3,411 5,761 3,000
278
Department of Parks, Recreation and Forestry
Multipurpose Building
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 111,892 $ 134,250 $ 244,250 $ 110,000 81.94%
Chrgs for Serv ‐ Concessions 46,753 36,000 45,000 9,000 25.00%
Chrgs for Serv ‐ Field Rental 27,130 30,500 55,000 24,500 80.33%
TOTAL $ 185,775 $ 200,750 344,250 $ 143,500
Expenses:
Personnel Services $ 158,564 $ 169,072 $ 184,455 $ 15,383 9.10%
Materials & Supplies 46,426 49,500 56,500 7,000 14.14%
Contractual Services 18,213 50,500 153,800 103,300 204.55%
Utilities 59,442 97,390 100,710 3,320 3.41%
Repairs & Maintenance 81,873 89,608 93,350 3,742 4.18%
Capital Purchases 227,561 14,000 12,000 (2,000) ‐14.29%
TOTAL $ 592,079 $ 470,070 $ 600,815 $ 130,745
Net Income (Loss)$ (406,304) $ (269,320) $ (256,565) $ 12,755
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
Net Change*
The Department tracks the direct
operating expenses associated
with the Multipurpose Building.
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.
279
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 $ 3,185 $ 7,500 $ 7,500 $‐ 0.00%
TOTAL $ 3,185 $ 7,500 $ 7,500 $‐
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
Net Change*
280
Department of Parks, Recreation and Forestry
Capital Purchases
Budget Summary
Category Amount Percent
Expenses:
Capital Puchases $ 23,771 $ 81,000 $ 83,300 $2,300 2.84%
Capital Projects 298,417 1,060,000 ‐ (1,060,000) ‐100.00%
TOTAL $ 322,188 $ 1,141,000 $ 83,300 $ (1,057,700)
*Net Change represents the difference between the FY20 and the FY19 Adopted Budget figures.
FY18
Actual
FY19
Adopted
Budget
FY20
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 funds included
in the FY20 Adopted Budget for capital
purchases.
281
Department of Parks, Recreation and Forestry
Department of Parks, Recreation, and Forestry Fund Balance Schedule
Revenue:
R10 Sales & Use Taxes $ 5,554,002 $ 5,250,000 $ 5,665,000
R40 Property Taxes ‐ ‐ ‐
R50 Intergovernmental 75,681 ‐ ‐
R60 Charges for Services 2,005,668 2,131,125 2,401,100
R61 Chrgs for Svcs‐Field Rental 24,147 29,250 28,750
R62 Chrgs for Svcs‐Concessions 111,794 122,000 124,000
R63 Chrgs for Svcs‐Facility Rental 250,191 256,483 311,983
R75 Other Operating Revenues 133,429 100,950 104,950
R80 Interest Income 84,362 30,000 35,000
R85 Other Non‐Operating Revenue 103,455 10,000 10,000
Total Revenues $8,342,729 $7,929,808 $8,680,783
Expenditures:
E05 Personnel Services $ 4,079,682 $ 4,684,411 $ 4,744,347
E10 Materials & Supplies 737,887 850,900 861,332
E15 Contractual Services 742,256 857,901 1,107,196
E20 Utilities 430,344 471,105 480,650
E25 Repairs & Maintenance 566,464 583,758 660,325
E30 Other Operating Expenses ‐ ‐ ‐
E70 Capital Purchases 418,408 763,950 121,600
E75 Capital Projects 298,417 1,060,000 ‐
E80 Transfers Out 3,185 7,500 7,500
E90 Debt Service ‐ ‐ 750,000
$ 7,276,643 $ 9,279,525 $ 8,732,950
$ 1,066,086 $ (1,349,717) $ (52,167)
Fund Balance:
$4,653,567 $5,719,653 $4,369,936
$5,719,653 $4,369,936 $4,317,769
87.40% 47.09% 49.44%
2018
Actual
2019
Adopted
Budget
2020
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. There is an overall fund
balance decrease from FY19 to FY20, which is a result of a portion of the fund balance being utilized for
Master Plan implementation. Historically, there have been no funding issues for the Department with no
issues expected in the future.
282
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 $ 132,324 $ 131,158 $ 131,158
Revenues:
Contributions/Donations $‐ $‐ $‐
Interest Income 2,370 2,000 2,000
Total Revenue $ 2,370 $ 2,000 $2,000
Expenditures:
Operating Expenditures
Repairs & Maintenance $ 3,536 $ 1,800 $1,800
Capital Purchases ‐ 200 200
Total Expenditures $ 3,536 $ 2,000 $2,000
Net Change in Fund Balance $ (1,166) $‐ $‐
Ending Fund Balance $ 131,158 $ 131,158 $ 131,158
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
283
JC Veterans Plaza Trust Fund
A review of the revenue, expenditures, and fund balance activity from FY18 to FY20 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.
284
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 $ 40,632 $ 58,059 $ 51,759
Revenues:
Fines & Forfeitures $ 17,015 $ 10,000 $ 10,000
Interest Income 853 700 700
Total Revenue $ 17,868 $ 10,700 $ 10,700
Expenditures:
Operating Expenditures
Contractual Services $ 441 $ 17,000 $ 30,000
Total Expenditures $ 441 $ 17,000 $ 30,000
Net Change in Fund Balance $ 17,427 $ (6,300) $ (19,300)
Ending Fund Balance $ 58,059 $ 51,759 $ 32,459
FY18
Actual
FY19
Adopted
Budget
FY20
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 FY20. 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.
285
Lodging Tax Fund
Overview
The Lodging Tax Fund accounts for the proceeds from a 7% tax, where 3% is used to promote tourism and
economic development with an additional 4% that is to be utilized for the future development of a conference
center. The additional 4% 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 2% of the lodging tax remittances received from the hotels as a processing fee.
Fund Balance Schedule
Beginning Fund Balance $ 43,108 $ 42,852 $ 42,852
Revenues:
Lodging Tax $ 1,214,585 $ 1,200,000 $ 1,200,000
Interest Income 2,126 2,000 2,000
Total Revenue $ 1,216,711 $ 1,202,000 $ 1,202,000
Expenditures:
Operating Expenditures
Transfers Out $ 1,216,967 $ 1,202,000 $ 1,202,000
Total Expenditures $ 1,216,967 $ 1,202,000 $ 1,202,000
Net Change in Fund Balance $ (256) $‐ $‐
Ending Fund Balance $ 42,852 $ 42,852 $ 42,852
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
A review of the revenue, expenditures, and fund balance activity from FY18 to FY20 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.
286
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 $ 20,420 $ 20,784 $ 21,134
Revenues:
Contributions/Donations $ 84 $‐ $‐
Interest Income 343 350 350
Total Revenue $ 427 $ 350 $350
Expenditures:
Operating Expenditures
Other Operating Expenses $ 63 $‐ $‐
Total Expenditures $ 63 $‐ $‐
Net Change in Fund Balance $ 364 $ 350 $350
Ending Fund Balance $ 20,784 $ 21,134 $ 21,484
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
A review of the revenue, expenditures, and fund balance activity from FY18 to FY20 reveals all activity has
remained fairly constant.
The City Hall Trust Art Fund is supported by interest income earned on the fund balance along with any
donations received.
287
USS Jefferson City Submarine Fund
Overview
The USS Jefferson City Submarine Trust Fund is an expendable trust fund that was established through private
donations during the 1991 commissioning of the City of Jefferson’s namesake the USS Jefferson City, an attack
class nuclear submarine now on active duty. Funds are expended upon request of a Mayor‐appointed
Commission for various activities that benefit the crewmembers.
Fund Balance Schedule
Beginning Fund Balance $ 17,175 $ 13,568 $ 13,868
Revenues:
Other Operating Revenues $‐ $‐ $‐
Interest Income 242 300 300
Total Revenue $ 242 $ 300 $300
Expenditures:
Operating Expenditures
Contractual Services $ 3,849 $‐ $‐
Total Expenditures $ 3,849 $‐ $‐
Net Change in Fund Balance $ (3,607) $ 300 $300
Ending Fund Balance $ 13,568 $ 13,868 $ 14,168
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
288
USS Jefferson City Submarine Fund
A review of the revenue, expenditures, and fund balance activity from FY18 to FY20 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.
289
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 $ 43,393 $ 39,422 $ 35,122
Revenues:
Other Non‐Operating Revenues $ 1,525 $‐ $‐
Interest Income 764 700 700
Total Revenue $ 2,289 $ 700 $700
Expenditures:
Operating Expenditures
Repairs & Maintenance $ 6,260 $ 5,000 $9,700
Capital Purchases ‐ ‐ ‐
Total Expenditures $ 6,260 $ 5,000 $9,700
Net Change in Fund Balance $ (3,971) $ (4,300) $ (9,000)
Ending Fund Balance $ 39,422 $ 35,122 $ 26,122
FY18
Actual
FY19
Adopted
Budget
FY20
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 FY20.
The Woodland Cemetery Trust Fund is mainly supported by interest income earned on the fund balance along
with any donations received.
290
SECTION 10: Internal Service Funds
291
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 $ (15,947) $ 108,126 $ (175,693)
Revenues:
Insurance Payments $ 550,000 $ 400,000 $ 400,000
Miscellaneous 400 ‐ ‐
Insurance Claims (36,053) 2,150 ‐
Interest Income 6,518 ‐ 7,000
Total Revenue $ 520,865 $ 402,150 $ 407,000
Expenditures:
Operating Expenditures
Materials & Supplies $ 240 $ 175 $‐
Contractual Services 396,552 685,794 493,882
Total Expenditures $ 396,792 $ 685,969 $ 493,882
Net Change in Fund Balance $ 124,073 $ (283,819) $ (86,882)
Ending Fund Balance $ 108,126 $ (175,693) $(262,575)
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
292
Worker’s Compensation Trust Fund
A review of the ending fund balance from FY18 to FY20 reveals a projected decline with the ending fund
balance for FY20 being negative. In FY18, a supplemental appropriation of $300,000 and a supplemental
appropriation of $50,000 were approved by the City Council from the General Fund to the Worker’s
Compensation Trust Fund to assist with the budgeted shortfall. This supplemental appropriation is not
reflected in the Fund Balance Schedule above, as it was not part of the original adopted budget. The City will
continue to evaluate the fund balance as well as the projected needs of the fund and if necessary will request
Council approval for a supplemental appropriation to keep the fund in good standing.
293
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 $ 631,259 $ 803,699 $ 810,699
Revenues:
Insurance Payments $ 3,519,548 $‐ $‐
Interest Income 16,028 7,000 15,000
Miscellaneous 7,615 ‐ ‐
Total Revenue $ 3,543,191 $ 7,000 $ 15,000
Expenditures:
Operating Expenditures
Transfers Out $‐ $‐ $‐
Contractual Services 3,368,631 ‐ ‐
Miscellaneous 2,120 ‐ ‐
Total Expenditures $ 3,370,751 $‐ $‐
Net Change in Fund Balance $ 172,440 $ 7,000 $ 15,000
Ending Fund Balance $ 803,699 $ 810,699 $ 825,699
FY18
Actual
FY19
Adopted
Budget
FY20
Adopted
Budget
294
SECTION 11: Tax Increment Financing (TIF) Fund
295
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 three CIDs: the Southside
Munichberg CID, the Capital Mall CID, and the St. Mary’s Hospital CID. The City currently has four TIFs: the
Capital Mall TIF Plan, the Southside TIF Plan, the High Street TIF Plan, and the St. Mary’s Hospital 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.
296
Tax Increment Financing (TIF) Fund
Fund Balance Schedule
Beginning Fund Balance $‐ $ ‐ $ ‐
Revenues:
Other Taxes
CID Fund‐Mall $ 379,392 $‐ $‐
Intergovermental
County TIF Funds‐O'Donoghues 6,420 ‐ ‐
County TIF Funds‐Southside 30,709 ‐ ‐
County TIF Funds‐Mall 23,643 ‐ ‐
Transfers In
Transfer from General Fund 6,371 15,000 15,000
Transfer from Parks Fund 3,185 7,500 7,500
Transfer from Cit "F" & "G"3,185 7,500 7,500
Total Revenue $ 452,905 $ 30,000 $ 30,000
Expenditures:
Contractual Services
Economic Redevelopment $ 49,870 $ 21,500 $ 21,500
Economic Redevelopment‐Mall 403,035 8,500 8,500
Debt Service ‐ ‐ ‐
Total Expenditures $ 452,905 $ 30,000 $ 30,000
Net Change in Fund Balance $‐ $‐ $‐
Ending Fund Balance $‐ $‐ $‐
FY18
Actual
FY19
Adopted
Budget
FY20
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 FY18 to FY20 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, 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.
297
Tax Increment Financing (TIF) Fund
Expenditures made to a financial institution on behalf of the contractor, are reported under Debt Service. An
expenditure could be made to a financial institution if the financial institution holds a note for the project.
298
SECTION 12: Debt Service
299
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, 2019 is computed as follows:
Computation of Legal Debt Margin
For period ending October 31, 2019
Assessed Value 2018 $ 894,954,520
Ordinary Debt 10% (1)89,495,452
Additional Debt 10% (2)89,495,452
Constitutional Debt Limit $ 178,990,904
Less: General Obligation Bonds $‐
Available Debt Margin $ 178,990,904
(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% 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% 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% 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.
300
Debt Service
Summary of Outstanding Debt – as of October 31, 2019
Interest Rate Maturity Date
Revenue Bonds:
Series 2001C $ 24,875,000 3% ‐ 5%7/1/2022 $ 5,480,000
Series 2005A $ 4,600,000 3% ‐ 5%7/1/2025 $ 1,845,000
Series 2005C $ 10,105,000 3.25% ‐ 5.25%7/1/2026 $ 4,590,000
Series 2008A $ 3,900,000 4% ‐ 5.75%1/1/2029 $ 2,500,000
Series 2010B $ 6,445,000 Average coupon interest 6.103% 9/1/2035 $ 6,015,000
Series 2012 $ 14,869,048 Average coupon interest 1.27% 7/1/2033 $ 11,314,100
Series 2014 $ 9,940,000 2% ‐ 3.5%7/1/2035 $ 8,670,000
Series 2016 $ 9,380,000 3%7/1/2036 9,380,000
TOTAL $ 84,114,048 $ 49,794,100
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 2010B
Sewerage System Revenue Bond (Taxable Build America Bonds).
Payable in annual installments of $210,000 to $515,000.
Series 2012
Sewerage System Revenue Bond (State Revolving Fund‐Direct Loan Program).
Payable in semi‐annual installments of $307,000 to $473,000.
301
Debt Service
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 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
$ 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 $ 49,794,100 $ 12,919,517 $ 62,713,617 $‐
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.
302
Debt Service
Pledged Revenue Coverage
Fiscal Year
Sewer Charges
and Other
LESS: Operating
Expenses
Net Available
Revenue
Debt Service
Principal Interest Coverage
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 2,212,611 1.15
2016 11,964,744 5,698,309 6,266,435 3,101,048 1,964,873 1.24
2017 12,267,295 5,834,648 6,432,647 3,637,800 2,083,465 1.12
2018 12,557,974 5,536,848 7,021,126 3,797,600 2,268,213 1.16
The pledged revenue coverage for 2019 will be updated upon completion of the annual audit.
303
Appendix
304
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, Capital City High School, Lewis and Clark Middle School, and Thomas Jefferson Middle School,
and eleven elementary schools. 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, 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
305
Persons per Household, 2013-2017 2.29
Median Age, 2013-2017 37.8
Median Household Income (in 2017 dollars), 2013-2017 $48,132
Per Capita Income in past 12 months (in 2017 dollars), 2013-2017 $25,315
Households, 2013-2017 16,723
Median value of owner-occupied housing units, 2013-2017 $140,200
Source: United States Census Bureau, QuickFacts
Demographics
Total
Population Rank
State of Missouri 5,988,927
Kansas City, city 459,787 1
St. Louis, city 319,294 2
Springfield, city 159,498 3
Independence, city 116,830 4
Columbia, city 108,500 5
Lee's Summit, city 91,364 6
O'Fallon, city 79,329 7
St. Joseph, city 76,780 8
St. Charles, city 65,794 9
Blue Springs, city 52,575 10
St. Peters, city 52,575 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
306
By Age Total %
Persons under 5 years, percent 5.6%
Persons under 18 years, percent 20.7%
Persons 65 years and over, percent 14.9%
By Race Total %
White alone, percent 1 74.8%
Black or African American alone, percent 1 18.6%
American Indian and Alaska Native alone, percent 1 0.4%
Asian alone, percent 1 2.2%
Native Hawaiian and Other Pacific Islander alone, percent 1 0.1%
Two or More Races, percent 2.6%
Hispanic or Latino, percent 2 3.5%
White alone, not Hispanic or Latino, percent 72.0%
By Educational Attainment Total %
High school graduate or higher, percent of persons age 25+, 2013-2017 90.9%
Bachelors Degree or Higher, percent of persons age 25+, 2013-2017 31.4%
1 Includes persons reporting only one race
2 Hispanics may be of any race, so also included in applicable race categories
Population Composition
Source: United States Census Bureau, QuickFacts
307
Population Growth
Calendar
Year Population 1-2 Median Age 2
Jefferson City
School District
Enrollment 3
2013 43,330 37.5 8,163
2014 43,132 37.2 8,231
2015 43,169 37.9 8,284
2016 43,013 37.4 8,079
2017 42,895 37.8 8,062
1 Estimates as of July 1st
Source:
2 United States Census Bureau, QuickFacts
3 Missouri Department of Elementary and Secondary Education (MODESE)
Demographic and Economic Statistics
Last Five Calendar Years
42,600
42,700
42,800
42,900
43,000
43,100
43,200
43,300
43,400
2013 2014 2015 2016 2017
General Population
8,000
8,050
8,100
8,150
8,200
8,250
8,300
2013 2014 2015 2016 2017
School Enrollment K-12
308
Personal Income
Calendar
Year Personal Income
Per Capita
Income 1
Unemployment
Rate 2
2013 1,107,087,221$ 25,699$ 3.9%
2014 1,092,009,571$ 25,349$ 3.4%
2015 1,066,765,277$ 24,763$ 3.4%
2016 1,068,789,990$ 24,810$ 1.9%
2017 1,090,544,885$ 25,315$ 1.9%
Source:
1 United States Census Bureau, QuickFacts
2 Missouri Economic Research and Information Center (MERIC)
Demographic and Economic Statistics
Last Five Calendar Years
3.9%
3.4%3.4%
1.9%1.9%
0.0%
0.5%
1.0%
1.5%
2.0%
2.5%
3.0%
3.5%
4.0%
4.5%
2013 2014 2015 2016 2017
Unemployment Rate
309
Employer Employees*
2018
Rank
% of
Total Employees
2009
Rank
% of
Total
State of Missouri 14,174 1 26.8% 18,203 1 33.3%
Jefferson City Public Schools 1,627 2 3.1%1,106 5 2.0%
Capital Region Medical Center 1,527 3 2.9%1,450 3 2.7%
Scholastic, Inc.1,500 4 2.8%1,500 2 2.7%
Central Bancompany 1,020 5 1.9%750 7 1.4%
SSM Health - St. Marys Hospital 982 6 1.9%1,200 4 2.2%
ABB, Inc 865 7 1.6%625 8 1.1%
Walmart Supercenter (2)665 8 1.3%783 6 1.4%
Jefferson City Medical Group 629 9 1.2%564 9 1.0%
Unilever 467 10 0.9%- - -
RR Donnelley - - - 525 10 1.0%
23,456 26,706
*Includes full and part-time employees
Source: Jefferson City Chamber of Commerce
Principal Employers
310
Taxpayer
2017
Rank Assessed Value
Conopco/Chesebrough-Ponds/Unilever 1 $17,028,712
Ameren Missouri/Union Electric 2 15,286,753
Missouri American Water 3 12,075,362
Wal-Mart 4 8,640,000
Scholastic, Inc.5 6,529,964
Jefferson City Medical Center 6 6,072,000
Central Missouri Realty 7 5,505,180
Command Web Offset Co. Inc.8 4,712,527
Wildwood Crossing LLC 9 4,640,000
Atrium Finance 10 3,680,000
Note: Tax assessment for 2017 relates to the City's fiscal year 2018
Source: Cole County Collector of Revenue
Principal Property Tax Payers
Construction 2,445
Manufacturing 2,439
Trade, Transportation & Utilities 8,933
Information 1,101
Finance & Insurance 1,901
Professional & Business Services 5,602
Education & Health 6,181
Leisure & Hospitality 3,950
Government 19,059
Other Services 1,663
Industry Employment
Source: Jefferson City Chamber of Commerce/Missouri Department of
Economic Development
311
Police Culture and Recreation
Number of stations 1 Parks 18
Number of patrol units 32 Parks acreage 1,400
RV Campground 1
Fire Primitive Campsite 3
Number of stations 5 Golf Course - 18 hole 1
Driving Range 1
Public Works Swimming pools/aquatic centers 2
Area in square miles 38 Tennis courts - lighted 7
Center line miles of streets 253 Skate Park - lighted 1
Number of street lights 4,123 Handball/racquetball courts-lighted 4
Horseshoe courts-lighted 12
Wastewater Bocce courts 2
Miles of sanitary sewer 437 Sand volleyball courts-lighted 3
Number of treatment plants 2 Boat Ramps 2
Radio controlled car track 1
Radio controlled flying field 1
Amphitheater-lighted 1
Rugby field 1
Dog Park 2
Indoor Ice Arena 1
Playgrounds 13
Lighted athletic game fields 11
Unlighted athletic game fields 2
Picnic shelters - rentable 9
Indoor Pavilions/Multipurpose Rooms 5
Multi-Use trails including mountain bike trails (miles)38
Lakes 3
Missouri River overlooks 3
Rentable Garden Plots 200
Practice Ball Fields 12
Outdoor Basketball Courts 8
Single Picnic Units w/ table & grill 44
The Linc
Indoor Basketball Courts 4
Indoor Volleyball Courts 6
Fitness Center 1
Cycling Room 1
Meeting Rooms 5
Walking Track 1
Source: Various city departments.
City of Jefferson, Missouri Facilities and Services
312
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.
313
Glossary
Capital Projects: Projects that purchase or construct capital assets. Typically a capital project encompasses a
purchase of land and/or the construction of a building or facility.
Cash Management: Tracking and forecasting cash flow, and working with investment personnel to develop an
investment plan. Maintaining cash accounts and controlling their disposition. Coordinating and controlling
bank accounts.
Community Development Block Grant: Federal Entitlement Grant Program administered by the U.S.
Department of Housing and Urban Development, 100% grant requires no matching.
Debt: An obligation resulting from the borrowing of money or from the purchase of goods and services. Debt
of governmental units includes bonds, time warrants, notes, and floating debt.
Debit Limit: The maximum amount of debt which an issuer of municipal securities is permitted
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.
314
Glossary
Fiscal Year: A 12‐month period of time to which the annual budget applies and at the end of which a
governmental unit determines its financial position and the results of its operations. The City of Jefferson has a
fiscal year of November 1st through the following October 31st.
Full Disclosure: Providing accurate and complete information material to a bond issue, which a potential
investor would be likely to consider important in deciding whether to invest. Material facts that enable the
investor to evaluate the credit quality of an issue.
Full Faith and Credit: A pledge of the general taxing power for the payment of debt obligation. Bonds
carrying such pledges are usually referred to as general obligation bonds or full faith and credit bonds.
Full Time Equivalents (FTE): Equal to one person based on 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.
315
Glossary
Industrial Revenue Bonds: Bonds issued to provide financial assistance to private‐sector entities for the
acquisition and construction of industrial and commercial facilities deemed to be in the public interest. The
bonds are secured by the property financed and are payable solely from payments received on the underlying
financing agreement. Upon repayment of the bonds, ownership of the acquired facilities transfers to the
private‐sector entity served by the bond issuance.
Information Technology Services: Information Technology Services is an internal service division 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 10% of corresponding totals for all governmental or enterprise funds and at
least 5% 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.
316
Glossary
Outstanding: In general, as used with respect to the principal of an issue remaining unpaid.
Payroll: Generating employee paychecks, deducting and transmitting taxes and other payments,
administering insurance and other benefits, and generating required reports.
Principal (in relation to bond issuance): The face amount or par value of a security payable on the maturity
date.
Proprietary Funds: Proprietary Funds are business‐like funds. The City maintains two different types of
Proprietary Funds: Enterprise Funds and Internal Service Funds.
Purchasing: Determining source and price of goods and services requisitioned by operating departments;
authorizing and monitoring purchases.
Revenue Bond: A bond whose principal and interest are payable exclusively from earnings of an Enterprise
Fund.
Revenue Estimate: A formal estimate of how much revenue will be earned from a specific revenue source for
some future period, usually a future fiscal year.
Special Revenue Funds: Special Revenue Funds are used to account for specific revenues that are legally
restricted to expenditures for particular purposes. The City of Jefferson uses Special Revenue Funds to
account for the Department of Parks, Recreation, and Forestry 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.
Supplemental Appropriation: An appropriation approved by the City Council outside of the annual budget
adoption, when the need for funds is too urgent to be postponed until the next annual budget adoption.
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.
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Glossary
ACRONYMS
CDBG: Community Development Block Grant TIF: Tax Increment Financing
CID: Community Improvement Districts
CIT: Capital Improvement Tax Fund
FTE: Full Time Equivalents
GAAP: General Accepted Accounting Principles
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