HomeMy Public PortalAboutFY2021City of Jefferson
Missouri
Adopted Annual City Budget
For the fiscal year ended October 31, 2021
CITY OF JEFFERSON, MISSOURI
ADOPTED ANNUAL CITY BUDGET
FISCAL YEAR ENDED OCTOBER 31, 2021
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
Summary of Financial Sources & Uses – 3 Years 47
City Wide Full Time Equivalents (FTEs) 57
Budget Ordinance 66
Organizational Policies and Procedures 67
SECTION 4: REVENUE PROJECTIONS 76
Overview 77
General Fund Revenues 78
Department of Parks, Recreation, and Forestry Fund Revenues 84
Airport Division Fund Revenues 88
Parking Division Fund Revenues 92
Transit Division Fund Revenues 94
Wastewater Division Fund Revenues 98
SECTION 5: GENERAL FUND OVERVIEW 100
Overview 101
General Fund Revenue and Expenditure Summary 102
Revenues by Source 103
Revenues by Account Classification 104
Expenditures by Department 105
Expenditures by Type 108
Full Time Equivalents (FTEs) by Department 110
Five Year Model 110
2
TABLE OF CONTENTS‐(Continued) Page
SECTION 6: GENERAL FUND DEPARTMENT BUDGETS 112
Mayor and City Council 113
Office of City Clerk 116
Office of City Administrator 120
Office of City Attorney 124
Municipal Court 129
Human Resources Department 132
Finance Department 135
Non‐Departmental 139
Information Technology Services 141
Police Department Overview 146
General Division 151
School Resource Officer Division 152
M.U.S.T.A.N.G. Division 153
Animal Control Division 154
9‐1‐1 Division 156
Fire Department 158
Fire Museum 163
Department of Planning & Protective Services Overview 164
Administration 167
Planning 170
Metropolitan Planning Organization (MPO) 174
Redevelopment & Grants 178
Entitlement Grant 182
Environmental Health Services 185
Property Maintenance/Code Enforcement 189
Building Inspection and Regulation 193
Department of Public Works Overview 197
Administration 199
Central Maintenance 202
Engineering 205
Street 208
Transfers and Subsidies 211
Capital Projects 212
SECTION 7: ENTERPRISE FUND BUDGETS 213
Airport Division Fund Overview 214
Airport Division Fund Balance Schedule 219
Parking Division Fund Overview 221
Parking Division Fund Balance Schedule 225
Transit Division Fund Overview 227
Transit Division Fund Balance Schedule 233
Wastewater Division Fund Overview 235
Wastewater Division Fund Balance Schedule 241
SECTION 8: CAPITAL IMPROVEMENT TAX FUNDS 243
3
TABLE OF CONTENTS‐(Continued) Page
SECTION 9: SPECIAL REVENUE FUND BUDGETS 252
Department of Parks, Recreation and Forestry Overview 253
Administration 260
Ice Arena 263
Golf Course 266
Memorial Pool 269
Ellis Porter Pool 272
Parks Maintenance 275
Recreation Programs 278
Outdoor Recreation Programs 281
Camp Programs 284
Multipurpose Building 287
Transfers and Subsidies 290
Capital Projects 291
Department of Parks, Recreation, and Forestry Fund Balance Schedule 292
JC Veterans Plaza Trust Fund 293
Police Training Fund 295
Lodging Tax Fund 296
City Hall Art Trust Fund 297
USS Jefferson City Submarine Fund 298
Woodland Cemetery Trust Fund 300
SECTION 10: INTERNAL SERVICE FUNDS 301
Worker’s Compensation Trust 302
Self‐Funded Health Insurance Fund 304
SECTION 11: TAX INCREMENT FINANCING (TIF) FUND 305
SECTION 12: DEBT SERVICE 309
Computation of Legal Debt Margin 310
Summary of Outstanding Debt 311
Debt Repayment Schedule 313
Pledged Revenue Coverage 313
APPENDIX 314
Statistical/Supplemental Information
Quick Facts 315
Demographics & Geographic Area 316
Population Composition 317
Population Growth & School Enrollment 318
Personal Income & Unemployment Rate 319
Principal Employers 320
Principal Property Tax Payers & Industry Employment 321
Facilities & Services 322
Glossary 323
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.
8
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May 18, 2020
May 26, 2020
May 28 thru June 19, 2020
June 3, 2020
June 4, 2020
June 5, 2020
June 8, 2020
June 10, 2020
June 11, 2020
June 15 thru June 19, 2020 Overall Budget Discussions between Finance Director and City Administrator
May 28 thru June 16, 2020 Department Directors prepare performance measure information
June 22 and July 6, 2020 City Administrator shares budget with Department Directors
June 19 thru July 6, 2020 Finance Department prepares City Administrator's budget for presentation to the Mayor
June 19 thru July 13, 2020
July 14, 2020 Parks Commission approves Park's budget proposal
July 13 thru July 23, 2020 Finance Department prepares the Mayor's budget for presentation to the City Council
July 27, 2020
August 3, 2020 City Council Meeting ‐ Budget Bill and Property Tax Bill introduced
August 6, 2020
August 10, 2020
August 17, 2020
August 20, 2020
August 24, 2020
September 8, 2020
Human Resources and Fire
Police
Budget Committee Meeting ‐ Mayor presents budget to Budget Committee; Finance Director presents Budget
Highlights, Budget PowerPoint presentation, Revenues and the Five‐Year Financial Plan; Budget Committee
discusses Revenues and votes to approve the Revenue Budget.
Budget Committee Meeting ‐ Department presentations to Budget Committee including Police, Fire, Public
Works, Airport, Parking, Transit, Wastewater, and Parks, Recreation and Forestry; Finance Director presents
remainder of the Budget Book including Sales Tax G Fund, Internal Service Funds and Special Revenue Funds.
Budget Committee Meeting ‐ Department presentations to Budget Committee including Mayor/City Council, City
Clerk, City Administrator, City Attorney, Municipal Court, Human Resources, Finance, Non‐Departmental,
Information Technology Services, and Planning and Protective Services
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.
FY2020‐2021 Budget Work Calendar
City Administrator Meetings with Departments
Budget Work Continues
Departments Meet with Budget Committee and City Council
Mayor reviews City Administrator's budget and meets with City Administrator to develop the Mayor's budget
City Attorney, Municipal Court, Public Works, Airport, Parking, Wastewater
Transit
Planning and Protective Services
Department Directors submit budget working document and pink sheet summaries to Finance
Finance submits compiled budget working documents and pink sheet summaries to City Administrator
Revenue discussions between Finance Director and City Administrator
Mayor/Council, City Clerk, City Administrator, Finance and ITS and Non‐Departmental
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 17, 2020
City Council:
I am pleased to present the official document for the Annual Operating Budget for The City of Jefferson for
Fiscal Year 2021. The FY21 budget was passed by City Council on September 8, 2020 and will become effective
November 1, 2020. This balanced budget of $64,651,654 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 FY20 and the FY21 Adopted Budget revenues:
Category Amount Percent
Revenues:
Sales & Use Taxes $ 22,539,085 $ 22,830,497 $ 291,412 1.29%
Intergovernmental Taxes 2,322,500 2,356,000 33,500 1.44%
Other Taxes 106,000 100,000 (6,000) ‐5.66%
Lodging Tax 1,200,000 1,200,000 ‐ 0.00%
Franchise & Utility Tax 7,205,000 6,825,000 (380,000) ‐5.27%
Property Taxes 5,466,399 5,561,399 95,000 1.74%
Intergovernmental 1,853,151 2,606,270 753,119 40.64%
Charges for Services 18,977,468 18,785,857 (191,611) ‐1.01%
Fees Licenses & Permits 940,268 985,878 45,610 4.85%
Fines & Forfeitures 896,600 735,100 (161,500) ‐18.01%
Contributions Donations 331,594 356,542 24,948 7.52%
Other Operating Revenues 265,142 293,478 28,336 10.69%
Interest Income 1,025,552 834,482 (191,070) ‐18.63%
Other Non‐Operating Revenue 323,800 65,000 (258,800) ‐79.93%
Transfers In 1,454,242 715,221 (739,021) ‐50.82%
Carry Over Surplus 276,139 400,930 124,791 45.19%
TOTAL $ 65,182,940 $ 64,651,654 $ (531,286)
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
All Funds Total Revenue
FY20
Adopted
Budget
FY21
Adopted
Budget
Net Change*
The comparison of the revenues budgeted for FY20 and FY21 shows an overall decrease of 0.82%, with a
significant difference in several categories between the two budget years. The largest difference occurs in the
12
Intergovernmental category. A majority of this increase is due to the fact that the FY21 Transit Division budget
includes $650,000 of federal grants that were not included in the FY20 budget. The City received notification
that the Transit Divison would be receiving Coronavirus Aid, Relief, and Economic Security (CARES) funds in the
form of a grant.
The second largest difference occurred in the Transfers In category. This decrease is again primaily due to the
fact that the FY21 Transit Divison budget includes $650,000 of federal CARES grant funds that were not
included in the FY20 budget. Due to the size of the grant, the City chose to include a portion of the grant
funds in the FY21 Transit Division budget which in turn reduced the subsidy needed from the General Fund.
The third largest difference occurred in the Franchise & Utility Tax revenue category. This decrease is due to
the fact the Franchise & Utililty tax revenues for telephone/cell phone utility tax and the cable franchise fee
have been trending downward over the last few years and the FY21 budget was based on historical collection
data.
The table below compares the FY20 and the FY21 Adopted Budget expenditures:
Category Amount Percent
Expenses:
Personnel Services $ 35,189,754 $ 35,824,654 $ 634,900 1.80%
Materials & Supplies 3,163,118 3,017,379 (145,739) ‐4.61%
Contractural Services 5,556,417 5,700,339 143,922 2.59%
Utilities 2,172,015 2,081,434 (90,581) ‐4.17%
Repairs & Maintenance 3,580,036 3,795,157 215,121 6.01%
Other Operating Expenses 86,750 99,750 13,000 14.99%
Capital Purchases 1,033,581 592,367 (441,214) ‐42.69%
Capital Projects 4,257,803 4,670,000 412,197 9.68%
Transfers Out 2,960,242 1,941,221 (1,019,021) ‐34.42%
Debt Service 7,183,224 6,929,353 (253,871) ‐3.53%
TOTAL $ 65,182,940 $ 64,651,654 $ (531,286)
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
All Funds Total Expenditures
FY20
Adopted
Budget
FY21
Adopted
Budget
Net Change*
A comparison of the expenditures budgeted for FY20 and FY21 shows an overall decrease of 0.82%, with a
significant difference in several categories between the two budget years. The expenditure category that
contributed most significantly to this decrease is the Transfers Out category. This decrease is due primarily to
the fact that the FY21 Transit Divison budget includes $650,000 of federal CARES grant funds that were not
included in the FY20 budget. Due to the size of the grant, the City chose to include a portion of the grant
funds in the FY21 budget for the Transit Division which in turn reduced the subsidy needed from the General
Fund.
The second largest difference occurred in the Personnel Services expenditure category. This increase is due to
the fact that the FY21 budget includes a 2% across the board increase for all full‐time employees and a 1%
increase in health insurance premiums.
13
FY21 FISCAL PRIORITIES
While preparing the FY21 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 impacted by the pandemic, 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.
Due to the retirement of the Chamber President & CEO, the Chamber is working to permanently fill the
position vacancy. The Chamber and City will continue to focus on manufacturing, industrial, commercial and
retail development. 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.
The Jefferson City Area Chamber of Commerce and the City of Jefferson are bringing area leaders together to
finalize the strategic plan initiated last year to make the community a more prosperous, successful, and
vibrant place. The Jefferson City, Missouri Community and Economic Development Strategy is 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. The Strategy addresses 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,
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.
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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, increase 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 FY21 budget, revenues were projected to decrease from FY20. The FY21 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 declining revenues the City Council was challenged with the FY21 budget development.
The City Council had significant discussions regarding the City’s vehicle and equipment needs during the FY21
budget process. Ultimately, the City Council authorized only $175,630 in the FY21 budget for marked police
vehicles, which helps to ensure the safety of the City’s residents and visitors. Of these funds, $35,630 was
budgeted from the General Fund and $140,000 was budgeted using sales tax funds. In FY20, six marked police
vehicles were budgeted using sales tax funds, but prior to FY20, all funds had 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 FY21 budget. The FY21 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 1% increase in health insurance premiums.
There were no new personnel additions include in the FY21 budget.
Despite the declining revenues over the years and the City’s efforts to address the fiscal challenges, the City
fully expects to maintain a sound financial condition in FY21 and for years ahead.
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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 FY12 to FY19, 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; FY18 ended with a 1.46% increase; and FY19 ended with a 0.36%
increase in sales tax receipts. In considering an estimated sales tax amount for FY20, the City Council chose to
include a 2% increase applied to the prior year adopted budget. When adopting the budget for FY21, Council
chose to include a 1.5% increase applied to the prior year adopted budget. Each year thereafter, a 1.27%
increase is projected.
16
9,657,608
9,655,913
10,102,174
10,856,302
11,002,277
11,304,678
11,470,052
11,511,614
11,874,085
12,052,196
12,205,259
12,360,266
12,517,242
12,676,211
$9,000,000
$9,500,000
$10,000,000
$10,500,000
$11,000,000
$11,500,000
$12,000,000
$12,500,000
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
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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. FY19 Franchise & Utility Tax revenues declined and
FY20 is also trending below budget. Due to the fact that Franchise & Utililty tax revenues for telephone/cell
phone utility tax and the cable franchise fee have been trending downward over the last few years and the
17
FY21 budget was based on historical collection data. Future projected franchise & utility tax is estimated to
increase by 1.27% each year.
7,430,945
7,289,415
7,670,316
7,295,904
7,258,960
7,060,237
7,687,404
6,695,256
7,205,000
6,825,000 6,911,678
6,999,456 7,088,349
7,178,371
$6,000,000
$6,500,000
$7,000,000
$7,500,000
$8,000,000
$8,500,000
$9,000,000
$9,500,000
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
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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, 2020 upon which the FY21 budget was
based, amounted to $926,947,534. The City's property tax levies per $100 of assessed valuation for the year
ended October 31, 2020 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, 2020.
The financial trend for property taxes is shown below. Overall, receipts have been fairly consistent. Future
projected property taxes are estimated to increase by 1.27% each year.
18
5,178,613
5,237,547
5,190,956
5,261,508
5,267,657
5,419,824
5,484,475
5,447,766
5,466,399
5,561,399
5,632,029
5,703,556
5,775,991
5,849,346
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
$5,500,000
$6,000,000
$6,500,000
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
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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 – FY21 Receipts, Based on Calendar Year 2009 – 2020 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
2.27% each year.
19
9,058,610
9,246,136
9,532,853
10,123,193
10,765,247 11,130,758
11,518,611
11,511,814
11,517,213
11,282,356
11,538,466
11,800,389
12,068,258
$5,500,000
$6,500,000
$7,500,000
$8,500,000
$9,500,000
$10,500,000
$11,500,000
$12,500,000
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 FY21 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 5,588,474
$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 2024 2025
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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:
21
4,664,400
4,662,755
4,874,018
5,259,477
5,358,988
5,492,397
5,554,002
5,587,012
5,665,000
5,778,300
5,893,866
6,011,743
6,131,978
6,254,618
$4,400,000
$4,900,000
$5,400,000
$5,900,000
$6,400,000
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
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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 FY20, the City of Jefferson had 436 full‐time positions. The City Council approved funding for
436 full‐time positions in the FY21 budget.
New Personnel
No new full‐time positions were approved in the FY21 budget.
New Programs
No new significant programs were introduced or approved in the FY21 budget.
22
CAPITAL IMPROVEMENT EXPENDITURES
The Capital Improvement Tax Funds are used to account for significant non‐routine capital expenditures.
The FY21 budget includes $5,000,000 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; $1,220,000 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 $587,500 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 FY21 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 FY21 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 FY21 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 decrease in total General Fund revenues is
budgeted for FY21. Based on the FY20 adopted budget and the FY21 adopted budget, the projected
unrestricted General Fund fund balance reserve at the end of FY21 is 21.99% 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, 2018. 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 23rd
year (1996‐2018) that the City of Jefferson has received the award. The CAFR for the fiscal year ended
October 31, 2019 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, 2018. 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 5th year (2014‐2018) that the City of Jefferson has received the award. The PAFR for the fiscal year
ended October 31, 2019 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 2020 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 6th year (2015‐2020) 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
November 1, 2019
For the Fiscal Year Beginning
PRESENTED TO
City of Jefferson City
Executive Director
Missouri
26
CITY OF JEFFERSON, MISSOURI
STRATEGIC PLANNING
2020 – 2025
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 fifth 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 COVID‐19, the concert was postponed and
expected to occur in 2021. SmashMouth was scheduled to headline.
A redevelopment plan for the former St. Mary’s Hospital site was previously 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.
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.
29
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 FY20 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 FY21 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.
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
30
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 City utilizes
multiple funding sources to assist low‐to‐moderate income households and neighborhoods. CDBG
funds assist low‐to moderate income households with home repairs to correct code deficiencies due to
emergency conditions, improve energy efficiency, down payment assistance, and public infrastructure
projects. 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 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.
Historic Preservation Fund grants supported a structural survey of 100 buildings in the Downtown and
Old Munichberg areas as well as a Historic Preservation Plan for the city.
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. Forty‐one properties were removed in 2020 from the
abandoned property registration with 28 new being added. This brings the current total to 77
properties which is down from 126 properties in 2016.
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 recommendations of The Historic Southside /
Old Munichburg District and Neighborhood Plan, an adopted component of the Comprehensive
Plan. As a direct result of the tornado event of May 22, 2019, the Jefferson City School District has
acquired a significant number of properties within the Southside Neighborhood and proceeded with
31
demolition and clearance of the structures, which is directly supported by the neighborhood plan and
is being monitored by Planning Division staff.
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.
The Environmental Health Division staff continues the education, inspection, and permitting process of
food establishment facilities to help entrepreneurs establish a solid base for their new food service
businesses in Jefferson City.
Building Division has streamlined the permitting process for basic permits, allowing for more
coordination on redevelopment projects and giving existing staff more flexibility to adapt to growth in
the 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.
Continued growth in the food services industry that supports the current economic times.
Neighborhood Services and Building Divisions are undertaking implementation of new permitting and
inspection software to foster better communication and coordination, both internally and
externally. The new system is adaptable to meet the changing needs of programs that are involved in
redevelopment projects.
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.
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Increase investment and participation in cultural and recreational activities.
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 October 28, 2020, staff has investigated 6,011 code enforcement activities. Approximately 96.4%
activities 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 FY19 code enforcement activity
of 5,323.
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. Since changing the code
the City has put 26 properties through the dangerous building process. Four buildings have been
demolished, five were voluntarily repaired and 15 awaiting funding for abatement.
The Environmental Health Division is working with Federal, State, and Local Health Agencies in
distributing educational information concerning the recent pandemic in hopes of educating businesses
and individuals in how the disease spreads and how to prevent its spread in the community.
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:
Continued support from Federal, State, Local Health Agencies and the public in the containment of the
current pandemic disease.
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:
Scientific growth and understanding of the COVID‐19 disease in the hopes to prevent its further spread
in the community.
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 in apartment properties. The program provides education to local property
managers and landlords on topics including but not limited to security and suggested lease agreement
language not 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.
Continuing review and adoption of recently published editions of the model building codes. Adopting
current editions of the model building codes ensures local standards include improved or more cost‐
effective methodologies or technologies, as code updates reflect the latest in building science
research, field experience, performance assessments following catastrophic events, and changes in
societal or community expectations.
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 FY21 budget does not include any 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
34
funds are not utilized in the year budgeted, they will be reappropriated for use in subsequent years.
The FY21 budget does not include any funds for this purpose, however there is a remaining balance
from previous allocations that can be utilized.
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 FY21 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 City continues to produce a monthly employee newsletter. An individual or group of employees is
highlighted and recognized each month.
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What We Are Seeing:
For the Departments to continue a “good” or above survey result, the Department Directors agree that it is of
critical importance to hire, train, mentor, support, and ultimately retain qualified City employees. Inside City
government, we see employees highly motivated by public service.
What Do We See In The Future:
The goal of the City is to continue offering meaningful work with better pay and reaffirm the City’s role in
improving the quality of life for the residents of the City. The City is committed to helping all generations in
the City’s workforce (ranging from teen‐aged to 70+) find satisfaction in their jobs.
PERFORMANCE MEASURES
To ensure the seven strategic priorities referenced above are accomplished, the City Council has identified the
overall purpose of the City is to sustain the "quality of life" in the City as desired by the community.
Workload/service level indicators are information upon which the efficiency measures are calculated. The
efficiency measures are also used to provide an indication of the accomplishment on the identified outcome
measures for each Department. The outcome measures are intentionally written to be broad statements of
accomplishment, while the individual departments have more numerous and more specific performance
measures identified at the departmental level. Outcome based performance statements are intended to focus
on the quality of life factors which include:
1. Providing for a safe community.
2. Continuing to enhance the environmental stewardship of the community.
3. Improving the aesthetics of the City, while preserving the historical heritage of the community.
4. Provide recreational and cultural enrichment activities in the community.
5. Provide for an easily traveled and connected City.
6. Provide for the retention and creation of economic development and employment opportunities
within the City.
Guiding Documents
There are numerous plans/studies on which the City relies in developing the budget; the more significant of
those plans include the following:
2013 – 2035 Metropolitan Transportation Plan (MTP) For the Jefferson City, Missouri Urbanized Area ‐ This
Plan presents transportation priorities for the Capital Area metropolitan planning area. Included in the MTP
are specific plans pertaining to the growth and development of the metropolitan region that support the
goals, objectives, and policies set out in the MTP.
Jefferson City Comprehensive Plan ‐ This Plan guides land use and development decisions within the
corporate boundaries of the City of Jefferson.
Central East Side Neighborhood Plan ‐ This Plan provides the context for development and redevelopment
decisions within the area influenced by the former Missouri State Penitentiary and its development.
Southside Redevelopment Plan – 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.
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Wastewater Collection Master Plan (2000) ‐ This plan is a condition assessment and inventory of the
wastewater collection system. This plan provides guidance for rehabilitation of the City’s sewer system.
Capital Replacement Plan ‐ This plan itemizes and tracks the City’s capital needs (vehicles, equipment, and
buildings) and is utilized to evaluate, plan, and budget for the replacement of the City’s capital needs.
Additional Information
The City of Jefferson is an entitlement community for the receipt of federal funds from the Department of
Housing and Urban Development. Funding priorities are outlined in a five‐year consolidated plan, City of
Jefferson Community Development Block Grant Program, 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 FY21 Adopted Budget presents a balanced budget with estimated spending of $64,651,654. 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 FY19)
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 Increment Financin g
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.
39
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.
40
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
41
Budget Overview
Changes in Fund Balances
Est. Beginning Balance $ 8,075,404 $ 5,391,395 $ 75,928,086 $ 799,193 $ ‐ $ 9,808,879 $ 100,002,957
Est. Unrestricted Begin. Balance 7,181,863 5,391,395 8,337,092 799,193 ‐ 9,808,879 31,518,422
Revenue $ 32,833,662 $ 10,079,713 $ 15,198,029 $ 416,600 $ ‐ $ 5,007,500 $ 63,535,504
Transfers In 26,400 ‐ 658,821 ‐ 30,000 ‐ 715,221
Less: Expenditures (32,186,241) (9,009,874) (16,038,541) (495,778) (30,000) (4,550,000) (62,310,434)
Transfers Out (673,821) (1,209,900) ‐ ‐ ‐ (57,500) (1,941,221)
Debt Service ‐ ‐ ‐ ‐ ‐ (400,000) (400,000)
Est. Ending Balance $ 8,075,404 $ 5,251,334 $ 75,746,395 $ 720,015 $ ‐ $ 9,808,879 $ 99,602,027
Less: Reserves $ (849,541) $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ (849,541)
Less: Capital Contributions ‐ ‐ (63,851,361) ‐ ‐ ‐ (63,851,361)
Less: Restricted for Pensions ‐ ‐ (1,218,705) ‐ ‐ ‐ (1,218,705)
Less: Restricted Bond Funds ‐ ‐ (2,520,933) ‐ ‐ ‐ (2,520,933)
Est. Unrestricted Fund Balance $ 7,225,863 $ 5,251,334 $ 8,155,396 $720,015 $ ‐ $ 9,808,879 $ 31,161,487
Fund Balance Change ‐ Amount* $ 44,000 $ (140,061) $ (181,696) $ (79,178) $ ‐ $ ‐ $ (356,935)
Fund Balance Change ‐ Percent*0.61% ‐2.60% ‐2.18% ‐9.91% 0.00% 0.00%‐1.13%
*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 an increase in the
unrestricted fund balance when comparing FY20 to FY21. 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 FY20 to FY21. This is due to the fact that in FY21 the Parks Fund is budgeted to utilize $109,891
from the fund balance. Additionally, the Police Training Fund and the Woodland Cemetery Trust Fund are
budgeted to utilize portions of their fund balance in FY21.
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 FY20
to FY21. 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 $173,786 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 FY21. 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 FY21, 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 FY20 to FY21.
The Capital Improvement Tax (CIT) Category is expecting no change in the unrestricted fund balance from
FY20 to FY21. 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 FY21 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 FY20 to FY21.
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Budget Overview
Combined Revenues by Type
Revenue Source
Sales & Other Use Taxes $12,052,197 $‐ $5,000,000 $‐ $5,778,300 $‐ $22,830,497
Intergovernmental Taxes 2,356,000 ‐ ‐ ‐ ‐ ‐ 2,356,000
Other Taxes 100,000 ‐ ‐ ‐ ‐ ‐ 100,000
Franchise & Utility Tax 6,825,000 ‐ ‐ ‐ ‐ ‐ 6,825,000
Lodging Tax ‐ ‐ ‐ ‐ 1,200,000 ‐ 1,200,000
Property Tax 5,561,399 ‐ ‐ ‐ ‐ ‐ 5,561,399
Intergovernmental 875,270 1,731,000 ‐ ‐ ‐ ‐ 2,606,270
Charges for Services 2,852,676 12,595,648 ‐ 400,000 2,937,533 ‐ 18,785,857
Fees License & Permits 952,650 33,228 ‐ ‐ ‐ ‐ 985,878
Fines & Forfeitures 607,900 120,000 ‐ ‐ 7,200 ‐ 735,100
Contributions Donations 356,542 ‐ ‐ ‐ ‐ ‐ 356,542
Other Operating Revenue 119,028 69,500 ‐ ‐ 104,950 ‐ 293,478
Interest Income 120,000 648,652 7,500 16,600 41,730 ‐ 834,482
Other Non‐Operating Revenue 55,000 ‐ ‐ ‐ 10,000 ‐ 65,000
Transfer In 26,400 658,821 ‐ ‐ ‐ 30,000 715,221
Carry Over to Surplus ‐ 181,691 ‐ 79,178 140,061 ‐ 400,930
Total Revenue $32,860,062 $16,038,540 $5,007,500 $495,778 $10,219,774 $30,000 $64,651,654
TotalGeneral Enterprise
Capital
Improvement
Tax Internal Service
Special
Revenue
Trust &
Agency
A review of the Combined Revenue By Type Schedule for the FY21 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 $181,691 being used from the fund balances in FY21.
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 FY21 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 $ 26,003,453 $ 4,907,581 $ ‐ $ ‐ $ 4,913,620 $ ‐ $ 35,824,654
Materials & Supplies 1,362,103 731,544 ‐ ‐ 923,732 ‐ 3,017,379
Contractual Services 1,875,083 2,036,945 ‐ 495,778 1,262,533 30,000 5,700,339
Utilities 1,009,797 525,572 ‐ ‐ 546,065 ‐ 2,081,434
Repairs & Maintenance 1,800,425 1,240,713 ‐ ‐ 754,019 ‐ 3,795,157
Other Operating Expenses 99,750 ‐ ‐ ‐ ‐ ‐ 99,750
Capital Purchases 35,630 276,000 140,000 ‐ 140,737 ‐ 592,367
Capital Projects ‐ 260,000 4,410,000 ‐ ‐ ‐ 4,670,000
Transfers Out 673,821 ‐ 57,500 ‐ 1,209,900 ‐ 1,941,221
Debt Service ‐ 6,060,185 400,000 ‐ 469,168 ‐ 6,929,353
Total Expenditures $ 32,860,062 $ 16,038,540 $ 5,007,500 $ 495,778 $ 10,219,774 $ 30,000 $ 64,651,654
TotalGeneral Enterprise
Capital
Improvement
Tax
Internal
Service
Special
Revenue
Trust &
Agency
A review of the Combined Expenditures By Type Schedule for the FY21 Adopted budget reveals the largest
expenditure for the City is the expenditure related to the Personnel Services category.
45
Budget Overview
Review of Funds
Fund
Unaudited
Fund Balance
10/31/20
Add
Projected
Revenues
Less
Projected
Expenses
Projected
Fund Balance
10/31/21 Amount Percent
Governmental Funds
General Fund $ 8,075,404 $ 32,860,062 $ 32,860,062 $ 8,075,404 $ ‐ 0.00%
Total Governmental Funds 8,075,404 32,860,062 32,860,062 8,075,404 ‐ 0.00%
Special Revenue Funds
Parks $ 5,105,264 $ 8,865,783 $ 8,975,674 $ 4,995,373 $ (109,891) ‐2.15%
JC Veterans Plaza Trust 129,526 2,000 2,000 129,526 ‐ 0.00%
Police Training 54,171 8,400 30,000 32,571 (21,600) ‐39.87%
Lodging Tax 45,064 1,202,400 1,202,400 45,064 ‐ 0.00%
City Hall Art Trust 21,445 350 ‐ 21,795 350 1.63%
USS Jefferson City Submarine 14,113 240 ‐ 14,353 240 1.70%
Woodland Cemetery 21,812 540 9,700 12,652 (9,160) ‐42.00%
Total Special Revenue Funds 5,391,395 10,079,713 10,219,774 5,251,334 (140,061) ‐2.60%
Enterprise Funds
Airport Fund $ 9,973,971 $ 286,111 $ 465,568 $ 9,794,514 $ (179,457) ‐1.80%
Parking Fund 7,583,204 1,172,100 929,990 7,825,314 242,110 3.19%
Transit Fund 1,317,274 2,484,402 2,554,960 1,246,716 (70,558) ‐5.36%
Wastewater Fund 57,053,637 11,914,237 12,088,023 56,879,851 (173,786) ‐0.30%
Total Enterprise Funds 75,928,086 15,856,850 16,038,541 75,746,395 (181,691) ‐0.24%
Internal Service Fund
Workers Compensation $ (93,746) $ 407,000 $ 495,778 $ (182,524) $ (88,778) 94.70%
Self Funded Health Insurance $ 892,939 $ 9,600 $‐ $ 902,539 $ 9,600 1.08%
Total Interrnal Service Fund 799,193 416,600 495,778 720,015 (79,178) ‐9.91%
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 $ 9,808,879 $ 5,007,500 $ 5,007,500 $ 9,808,879 $‐ 0.00%
Total Capital Projects Funds 9,808,879 5,007,500 5,007,500 9,808,879 ‐ 0.00%
Grand Total 100,002,957 64,250,725 64,651,655 99,602,027 (400,930) ‐0.40%
*Net Change represents the difference between the FY20 Unaudited Fund Balance and the FY21 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 FY20 to FY21. 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
2019 Actual 2020 Adopted 2021 Adopted
FINANCIAL SOURCES
Sales and use taxes $ 11,511,615 $ 11,874,085 $ 12,052,197
Intergovernmental taxes 2,364,389 2,322,500 2,356,000
Other taxes 98,618 106,000 100,000
Franchise & utility taxes 6,695,255 7,205,000 6,825,000
Property taxes 5,447,766 5,466,399 5,561,399
Intergovernmental 1,307,772 729,651 875,270
Charges for services 2,800,278 2,875,130 2,852,676
Fees, licenses, and permits 999,288 902,520 952,650
Fines and forfeitures 670,632 766,600 607,900
Contributions/Donations 359,133 331,594 356,542
Other operating revenues 266,118 89,000 119,028
Interest income 152,936 160,002 120,000
Other non‐operating revenue 374,007 55,000 55,000
Transfers In 26,850 26,000 26,400
Total revenues 33,074,657 32,909,481 32,860,062
FINANCIAL USES
Personnel Services 24,815,334 25,600,434 26,003,453
Materials & Supplies 1,829,872 1,361,131 1,362,103
Contractual Services 1,994,646 1,778,936 1,875,083
Utilities 977,068 986,655 1,009,797
Repairs & Maintenance 1,761,020 1,697,749 1,800,425
Other Operating Expenses 173,844 86,750 99,750
Capital Purchases 635,042 ‐ 35,630
Capital Projects 1,383,404 5,584 ‐
Transfers Out 1,364,162 1,413,242 673,821
Debt Service ‐ ‐ ‐
Total financial uses 34,934,392 32,930,481 32,860,062
Change in Fund Balance (1,859,735) (21,000) ‐
FUND BALANCE
Fund balances‐beginning 9,956,139 8,096,404 8,075,404
Fund balances‐ending $ 8,096,404 $ 8,075,404 $ 8,075,404
CITY OF JEFFERSON, MISSOURI
Summary of Financial Sources & Uses ‐ 3 Years
For the Years Ended October 31, 2021
General Fund
Governmental Fund Types
47
Budget Overview
2019 Actual 2020 Adopted 2021 Adopted
FINANCIAL SOURCES
Sales and use taxes $ 5,597,755 $ 5,665,000 $ 5,778,300
Intergovernmental (3,616) ‐ ‐
Charges for services 2,539,743 2,865,833 2,937,533
Other operating revenues 116,687 104,950 104,950
Interest income 92,050 35,000 35,000
Other non‐operating revenue 632 10,000 10,000
Total revenues 8,343,251 8,680,783 8,865,783
FINANCIAL USES
Personnel Services 4,292,498 4,744,347 4,913,620
Materials & Supplies 766,367 861,332 923,732
Contractual Services 807,328 1,107,196 1,232,533
Utilities 413,884 480,650 546,065
Repairs & Maintenance 562,227 660,325 742,519
Capital Purchases 475,475 121,600 140,537
Capital Projects 1,582,316 ‐ ‐
Transfers Out 5,378 7,500 7,500
Debt Service ‐ 750,000 469,168
Total financial uses 8,905,473 8,732,950 8,975,674
Change in Fund Balance (562,222) (52,167) (109,891)
FUND BALANCE
Fund balances‐beginning 5,719,653 5,157,431 5,105,264
Fund balances‐ending $ 5,157,431 $5,105,264 $ 4,995,373
Parks, Recreation & Forestry Fund
CITY OF JEFFERSON, MISSOURI
Summary of Financial Sources & Uses ‐ 3 Years
For the Years Ended October 31, 2021
Governmental Fund Types
48
Budget Overview
2019 Actual 2020 Adopted 2021 Adopted
FINANCIAL SOURCES
Sales and use taxes $ 5,599,211 $ 5,000,000 $ 5,000,000
Intergovernmental 2,123,485 ‐ ‐
Interest income 121,765 7,500 7,500
Other non‐operating revenue 800,000 ‐ ‐
Total revenues 8,644,461 5,007,500 5,007,500
FINANCIAL USES
Capital Purchases ‐ 243,781 140,000
Capital Projects 6,349,578 3,576,219 4,410,000
Transfers Out 162,045 337,500 57,500
Debt Service 400,000 400,000 400,000
Total financial uses 6,911,623 4,557,500 5,007,500
Change in Fund Balance 1,732,838 450,000 ‐
FUND BALANCE
Fund balances‐beginning 7,626,041 9,358,879 9,808,879
Fund balances‐ending $ 9,358,879 $ 9,808,879 $ 9,808,879
Capital Improvement Tax Fund
CITY OF JEFFERSON, MISSOURI
Summary of Financial Sources & Uses ‐ 3 Years
For the Years Ended October 31, 2021
Governmental Fund Types
49
Budget Overview
2019 Actual 2020 Adopted 2021 Adopted
FINANCIAL SOURCES
Lodging tax $ 1,348,299 $ 1,200,000 $ 1,200,000
Fines and forfeitures 14,245 10,000 7,200
Contributions/Donations 200 ‐ ‐
Interest income 6,936 6,050 6,730
Other non‐operating revenue 4,750 ‐ ‐
Total revenues 1,374,430 1,216,050 1,213,930
FINANCIAL USES
Contractual Services (11) 30,000 30,000
Repairs & Maintenance 18,239 11,500 11,500
Other Operating Expenses 42 ‐ ‐
Capital Purchases 40 200 200
Transfers Out 1,348,183 1,202,000 1,202,400
Total financial uses 1,366,493 1,243,700 1,244,100
Change in Fund Balance 7,937 (27,650) (30,170)
FUND BALANCE
Fund balances‐beginning 305,844 313,781 286,131
Fund balances‐ending $313,781 $ 286,131 $255,961
1This is comprised of the Police Training Fund, the Lodging Tax Fund, the JC Veterans Plaza Trust Fund, the City Hall Art
Trust Fund, the USS Jefferson City Submarine Fund, and the Woodland Cemetery Trust Fund.
Non‐major Governmental Funds1
CITY OF JEFFERSON, MISSOURI
Summary of Financial Sources & Uses ‐ 3 Years
For the Years Ended October 31, 2021
Governmental Fund Types
50
Budget Overview
2019 Actual 2020 Adopted 2021 Adopted
FINANCIAL SOURCES
Intergovernmental $ 1,152,994 $ 1,077,500 $ 1,685,000
Charges for services 232,462 193,692 182,692
Other operating revenues 44,231 43,500 37,000
Interest income 8,441 ‐ ‐
Other non‐operating revenue 4,536 ‐ ‐
Transfers In 1,193,326 1,147,753 579,710
Total revenues 2,635,990 2,462,445 2,484,402
FINANCIAL USES
Personnel Services 1,530,136 1,540,731 1,585,776
Materials & Supplies 266,693 231,380 215,247
Contractual Services 304,224 321,811 315,095
Utilities 29,014 29,800 29,800
Repairs & Maintenance 394,831 398,962 409,042
Capital Purchases 75,413 ‐ ‐
Depreciation 155,414 ‐ ‐
Total financial uses 2,755,725 2,522,684 2,554,960
Change in Fund Balance (119,735) (60,239) (70,558)
FUND BALANCE
Fund balances‐beginning 1,497,248 1,377,513 1,317,274
Fund balances‐ending $ 1,377,513 $ 1,317,274 $ 1,246,716
Transit
CITY OF JEFFERSON, MISSOURI
Summary of Financial Sources & Uses ‐ 3 Years
For the Years Ended October 31, 2021
Proprietary Fund Types
51
Budget Overview
2019 Actual 2020 Adopted 2021 Adopted
FINANCIAL SOURCES
Intergovernmental $ 39,753 $ ‐ $‐
Charges for services 11,511,814 11,517,213 11,282,357
Fees, licenses, and permits 50,531 37,748 33,228
Other operating revenues 26,511 ‐ ‐
Interest income 869,551 745,000 598,652
Other non‐operating revenue 1,337,478 258,800 ‐
Total revenues 13,835,638 12,558,761 11,914,237
FINANCIAL USES
Personnel Services 2,467,716 2,616,996 2,657,091
Materials & Supplies 751,102 647,605 451,127
Contractual Services 1,330,031 1,422,567 1,346,760
Utilities 568,030 607,068 436,665
Repairs & Maintenance 531,141 601,859 626,195
Capital Purchases 80,301 668,000 250,000
Capital Projects 1,084,225 676,000 260,000
Debt Service 1,923,454 6,033,224 6,060,185
Depreciation 3,734,349 ‐ ‐
Total financial uses 12,470,349 13,273,319 12,088,023
Change in Fund Balance 1,365,289 (714,558) (173,786)
FUND BALANCE
Fund balances‐beginning 56,402,906 57,768,195 57,053,637
Fund balances‐ending $ 57,768,195 $57,053,637 $ 56,879,851
Wastewater
CITY OF JEFFERSON, MISSOURI
Summary of Financial Sources & Uses ‐ 3 Years
For the Years Ended October 31, 2021
Proprietary Fund Types
52
Budget Overview
2019 Actual 2020 Adopted 2021 Adopted
FINANCIAL SOURCES
Intergovernmental $ 159,887 $ 46,000 $ 46,000
Charges for services 1,181,890 1,125,600 1,130,600
Fines and forfeitures 123,064 120,000 120,000
Other operating revenues 292,463 27,692 32,500
Interest income 88,373 50,000 50,000
Other non‐operating revenue 15,149 ‐ ‐
Transfers In 316,746 250,489 79,111
Total revenues 2,177,572 1,619,781 1,458,211
FINANCIAL USES
Personnel Services 639,912 687,246 664,713
Materials & Supplies 114,313 61,670 65,170
Contractual Services 366,708 372,025 375,092
Utilities 40,769 67,843 59,107
Repairs & Maintenance 111,883 209,640 205,476
Capital Purchases 24,201 ‐ 26,000
Capital Projects 127,246 ‐ ‐
Depreciation 1,006,218 ‐ ‐
Total financial uses 2,431,250 1,398,424 1,395,558
Change in Fund Balance (253,678) 221,357 62,653
FUND BALANCE
Fund balances‐beginning 17,589,496 17,335,818 17,557,175
Fund balances‐ending $ 17,335,818 $ 17,557,175 $ 17,619,828
1This is comprised of the Airport Fund and the Parking Fund.
Non‐major Enterprise Funds1
CITY OF JEFFERSON, MISSOURI
Summary of Financial Sources & Uses ‐ 3 Years
For the Years Ended October 31, 2021
Proprietary Fund Types
53
Budget Overview
2019 Actual 2020 Adopted 2021 Adopted
FINANCIAL SOURCES
Charges for services $ 4,555,645 $ 400,000 $400,000
Other operating revenues 240 ‐ ‐
Interest income 23,255 22,000 16,600
Other non‐operating revenue 11,977 ‐ ‐
Total revenues 4,591,117 422,000 416,600
FINANCIAL USES
Materials & Supplies 125 ‐ ‐
Contractual Services 4,629,688 493,882 495,778
Other Operating Expenses 2,053 ‐ ‐
Total financial uses 4,631,866 493,882 495,778
Change in Fund Balance (40,749) (71,882) (79,178)
FUND BALANCE
Fund balances‐beginning 911,824 871,075 799,193
Fund balances‐ending $871,075 $ 799,193 $720,015
1This is comprised of the Worker's Compensation Trust Fund and the Self‐Funded Health Insurance Fund.
CITY OF JEFFERSON, MISSOURI
Summary of Financial Sources & Uses ‐ 3 Years
For the Years Ended October 31, 2021
Proprietary Fund Types
Non‐major Internal Service Funds1
54
Budget Overview
2019 Actual 2020 Adopted 2021 Adopted
FINANCIAL SOURCES
Other taxes $ 235,661 $ ‐ $ ‐
Intergovernmental 67,868 ‐ ‐
Transfers In 21,512 30,000 30,000
Total revenues 325,041 30,000 30,000
FINANCIAL USES
Contractual Services 325,041 30,000 30,000
Total financial uses 325,041 30,000 30,000
Change in Fund Balance ‐ ‐ ‐
FUND BALANCE
Fund balances‐beginning ‐ ‐ ‐
Fund balances‐ending $‐ $‐ $‐
1This is comprised of the Tax Increment Financing Fund.
Non‐major Fiduciary Fund 1
CITY OF JEFFERSON, MISSOURI
Summary of Financial Sources & Uses ‐ 3 Years
For the Years Ended October 31, 2021
Fiduciary Fund Types
55
Budget Overview
2019 Actual 2020 Adopted 2021 Adopted
FINANCIAL SOURCES
Sales and use taxes $ 22,708,581 $ 22,539,085 $ 22,830,497
Lodging tax 1,348,299 1,200,000 1,200,000
Intergovernmental taxes 2,364,389 2,322,500 2,356,000
Other taxes 334,279 106,000 100,000
Franchise & utility taxes 6,695,255 7,205,000 6,825,000
Property taxes 5,447,766 5,466,399 5,561,399
Intergovernmental 4,848,143 1,853,151 2,606,270
Charges for services 22,821,832 18,977,468 18,785,858
Fees, licenses, and permits 1,049,819 940,268 985,878
Fines and forfeitures 807,941 896,600 735,100
Contributions/Donations 359,333 331,594 356,542
Other operating revenues 746,250 265,142 293,478
Interest income 1,363,307 1,025,552 834,482
Other non‐operating revenue 2,548,529 323,800 65,000
Transfers In 1,558,434 1,454,242 715,221
Total revenues 75,002,157 64,906,801 64,250,725
FINANCIAL USES
Personnel Services 33,745,596 35,189,754 35,824,653
Materials & Supplies 3,728,472 3,163,118 3,017,379
Contractual Services 9,757,655 5,556,417 5,700,341
Utilities 2,028,765 2,172,016 2,081,434
Repairs & Maintenance 3,379,341 3,580,035 3,795,157
Other Operating Expenses 175,939 86,750 99,750
Capital Purchases 1,290,472 1,033,581 592,367
Capital Projects 10,526,769 4,257,803 4,670,000
Transfers Out 2,879,768 2,960,242 1,941,221
Debt Service 2,323,454 7,183,224 6,929,353
Depreciation 4,895,981 ‐ ‐
Total financial uses 74,732,212 65,182,940 64,651,655
Change in Fund Balance 269,945 (276,139) (400,930)
FUND BALANCE
Fund balances‐beginning 100,009,151 100,279,096 100,002,957
Fund balances‐ending $ 100,279,096 $100,002,957 $ 99,602,027
CITY OF JEFFERSON, MISSOURI
Summary of Financial Sources & Uses ‐ 3 Years
For the Years Ended October 31, 2021
ALL FUNDS
56
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
FY19
Actual
FY20
Actual
FY21
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 1.00
Total Elected Positions 12.00 12.00 12.00
Total Part‐time ‐ 1.00 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 Attorney
City Attorney 1.00 1.00 1.00
Associate City Attorney 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)
57
Budget Overview
Job Title
FY19
Actual
FY20
Actual
FY21
Adopted
Municipal Court
Municipal Court Administrator 1.00 1.00 1.00
Administrative Technician 1.00 1.00 ‐
Deputy Court Clerk II, I 1.00 1.00 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 ‐ ‐
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 3.00 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 Time 11.75 11.75 11.75
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)
58
Budget Overview
Job Title
FY19
Actual
FY20
Actual
FY21
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 72.00 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 128.75 128.75 128.75
Total Part‐time 7.00 7.00 7.00
Full Time Equivalents (FTEs)
59
Budget Overview
Job Title
FY19
Actual
FY20
Actual
FY21
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 0.70
Planner II, I 2.00 2.00 2.00
Planner II
Planner I
Total Full Time 2.50 2.70 2.70
Planning & Protective Services ‐ MPO
Planner Manager 0.50 0.30 0.30
Planner II, I 2.00 2.00 2.00
Planner II
Planner I
Total Full Time 2.50 2.30 2.30
Planning & Protective Services ‐ Redevelopment & Grants
Neighborhood Services Manager 1.00 1.00 ‐
Neighborhood Services Supervisor ‐ ‐ 0.50
Neighborhood Services Specialist 0.50 0.50 0.50
Total Full Time 1.50 1.50 1.00
Full Time Equivalents (FTEs)
60
Budget Overview
Job Title
FY19
Actual
FY20
Actual
FY21
Adopted
Planning & Protective Services ‐ Entitlement Grant
Neighborhood Services Supervisor ‐ ‐ 0.50
Neighborhood Services Specialist II 0.50 0.50 0.50
Administrative Technician 0.50 ‐ ‐
Neighborhood Services Specialist I ‐ 0.50 0.50
Total Full Time 1.00 1.00 1.50
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 Supervisor ‐ ‐ 1.00
Property & Housing Inspector II, I 3.00 3.00 2.00
Property & Housing Inspector II
Property & Housing Inspector I
Administrative Technician 0.50 ‐ ‐
Neighborhood Services Specialist I ‐ 0.50 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 and 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
Building Plan Reviewer 1.00 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)
61
Budget Overview
Job Title
FY19
Actual
FY20
Actual
FY21
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 Survey Technician II
Engineering Survey 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 6.00 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 4.00 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 28.50 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)
62
Budget Overview
Job Title
FY19
Actual
FY20
Actual
FY21
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 Worker 2.00 2.00 2.00
Total Full Time 26.00 26.00 26.00
Total Part‐time 5.00 5.00 5.00
Full Time Equivalents (FTEs)
63
Budget Overview
Job Title
FY19
Actual
FY20
Actual
FY21
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
Total Full Time 36.00 36.00 36.00
Full Time Equivalents (FTEs)
64
Budget Overview
Job Title
FY19
Actual
FY20
Actual
FY21
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 9.00 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 3.00 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 3.00 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 Worker 1.00 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 52.00 52.00 52.00
Total Part‐time 5.00 5.00 5.00
Total Full Time 436.00 436.00 436.00
Total Part‐time and Elected Positions 37.00 37.00 37.00
Full Time Equivalents (FTEs)
A summary of FTE variances can be found in the individual Department’s summaries within this document.
65
BILL NO . 2020-013
SPONSORED BY Councilmember Hensley
ORDINANCE NO ._---'-/ ....... /1'--"0<---1..:....::;'.L~--
AN ORDINANCE OF THE CITY OF JEFFERSON , MISSOURI , ADOPTING A BUDGET
AND PERSONNEL CLASSIFICATION PLAN FOR THE CITY FOR THE PERIOD OF
NOVEMBER 1, 2020 , TO OCTOBER 31 , 2021 , AND APPROPRIATING MONEY IN
THE CITY TREASURY TO PAY THE COST OF OPERATING THE CITY
GOVERNMENT DURING THAT PERIOD IN ACCORDANCE WITH THE BUDGET.
BE IT ENACTED BY THE COUNCIL OF THE CITY OF JEFFERSON , MISSOURI , AS
FOLLOWS :
Section 1-A budget and personnel classification plan·for the City of Jefferson ,
Missouri , are hereby adopted for the period November 1, 2020 , to October 31 , 2021 . A
copy of the budget and personnel classification plan is attached and made a part
hereof, as fully set forth verbatim herein .
· Section ~-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, 2020 , to October 31 , 2021 , to defray the cost and expense of operating
the City government during that period in accordance with the budget.
Sect i on~-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, 2020 .
Approved :~· 1, ;;lOQlQ
Presiding Offi cer
ATTEST : APPROVED AS TO FORM :
Ci~ Cit ~
66
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.
67
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.
68
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 Vehicles 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
69
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
70
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.
71
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.
72
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, Demand
Deposit Accounts (DDAs), Negotiable Order of Withdrawal (NOW) Accounts, 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
73
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.
74
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.
Special Obligation Bonds
The City is authorized to issue Special Obligation Bonds. The bonds are special obligations
of the City. The payment of the principal of and interest on the bonds is subject to an
annual appropriation by the City. The City’s Special Obligation Bond debt is Parks Fund
debt and is payable out of the operating revenues of the Parks Fund.
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.
75
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.
76
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 FY20 and FY21.
Some projections may also include additional detail that elaborates on the composition by type for the major
revenue source classification.
77
Revenue Projections
General Fund Revenues
The primary support for General Fund services comes from diverse revenue sources such as sales and use
taxes; franchise and utility taxes; property taxes; and charges for services. Combined, these major revenue
sources comprise approximately 83% of all General Fund estimated revenues for FY21. The balance of
revenues is derived from user charges, fines and forfeitures, investment income, intergovernmental tax
revenues, and miscellaneous fees and charges.
78
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 FY21 budgeted sales tax revenue estimate was based on a 1.5% increase applied to the prior year
adopted budget. The actual sales tax revenues for FY20 are expected to be fairly close to the amount
budgeted for FY20.
Financial Trend
$9,657,608
$9,655,913
$10,102,174
$10,856,302
$11,002,277
$11,304,678
$11,470,052
$11,511,614
$11,874,085
$12,052,196
$9,000,000
$9,500,000
$10,000,000
$10,500,000
$11,000,000
$11,500,000
$12,000,000
$12,500,000
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Adopted
2021
Adopted
Do
l
l
a
r
A
m
o
u
n
t
Fiscal Year
79
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 f ollowing month.
Financial Trend
The FY21 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
$7,430,945
$7,289,415
$7,670,316
$7,295,903
$7,258,960
$7,060,237
$7,687,404
$6,695,256
$7,205,000
$6,825,000
$6,000,000
$6,500,000
$7,000,000
$7,500,000
$8,000,000
$8,500,000
$9,000,000
$9,500,000
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Adopted
2021
Adopted
Do
l
l
a
r
A
m
o
u
n
t
Fiscal Year
80
Revenue Projections
Collection
Year
Natural
Gas Electricity Telephone Cable Total
2012 Actual 911,630$ 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 Actual 897,699$ 3,845,885$ 1,629,366$ 322,306$ 6,695,256$
2020 Adopted 950,000$ 4,100,000$ 1,800,000$ 355,000$ 7,205,000$
2021 Adopted 900,000$ 4,000,000$ 1,600,000$ 325,000$ 6,825,000$
Franchise & Utility Tax Collections by Type
81
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
FY21, CY2020 0.5561
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
The assessment of real and personal property within the City li mits 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 FY21 budget was based on the FY20 projected receipts.
$856,776,703
$853,713,602
$848,387,415
$847,270,415
Financial Trend
$910,339,512
Property Taxes
Assessed Valuation
$893,179,890
$882,456,576
$863,071,468
Legal Authorization:
$894,954,520
$926,947,534
$5,174,388
$5,178,613
$5,237,547
$5,190,956
$5,261,508
$5,267,657
$5,419,824
$5,484,475
$5,447,766
$5,466,399
$5,561,399
$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
Actual
2020
Adopted
2021
Adopted
Do
l
l
a
r
A
m
o
u
n
t
Fiscal Year
82
Revenue Projections
State Statute: N/A
City Municipal Code: City Charter
Description:
Basis of Projection:
Charges for Services
The General Fund generates revenues through a variety of services provided to both citizens as well as services
provided to other Funds of the City. Charges for services vary based on the service provided with an annual
evaluation of the cost to provide the service. The charges for services category derives a majority of the
revenue from the following: Administrative Charge‐backs; Fuel, Parts, and Labor Charge‐backs; and the
reimbursement from Cole County, Missouri for 911 services provided by the City.
Financial Trend
Legal Authorization:
City staff meets on an annual basis to review the cost to provide the service. During this review, staff also
analyzes prior year trends. These reviews are then used by upper level management to form the annual
budget which is later approved by City Council.
$2,604,978
$2,495,239
$2,188,673
$2,579,221
$2,727,266
$2,767,263
$2,850,120
$2,800,278
$2,875,130
$2,852,676
$1,900,000
$2,100,000
$2,300,000
$2,500,000
$2,700,000
$2,900,000
$3,100,000
$3,300,000
$3,500,000
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Adopted
2021
Adopted
Do
l
l
a
r
A
m
o
u
n
t
Fiscal Year
Charges for Services Amount
83
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 97% of all Parks Fund estimated
revenues for FY21. The balance of revenues is derived from investment income, and miscellaneous fees and
charges related to maintenance contracts and cell tower site rental income.
84
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 FY21 budgeted sales tax revenue estimate was based on a 2% increase applied to the prior year
adopted budget. The actual sales tax revenues for FY20 are expected to be fairly close to the amount
budgeted for FY20.
Financial Trend
$4,664,400
$4,662,755 $4,874,018
$5,259,477
$5,358,988
$5,492,397
$5,554,002
$5,597,755
$5,665,000
$5,778,300
$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
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Adopted
2021
Adopted
Do
l
l
a
r
A
m
o
u
n
t
Fiscal Year
85
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 re creational opportunities for the City
residents and guests of the City. Charges for services vary ba sed 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 c ost to offer the recreational
opportunities and the revenue generated. The findings are pres ented 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.
$1,701,664
$1,692,395
$1,812,255
$1,853,613
$2,013,971
$2,151,755
$2,391,799
$2,539,742 $2,865,833
$2,937,533
$1,500,000
$1,700,000
$1,900,000
$2,100,000
$2,300,000
$2,500,000
$2,700,000
$2,900,000
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Adopted
2021
Adopted
Do
l
l
a
r
A
m
o
u
n
t
Fiscal Year
86
Revenue Projections
Collection
Year
Ice
Arena
Golf
Course
Memorial
Pool
Ellis‐Porter
Pool
Facility
Rentals
Recreation
Programs
Outdoor
Recreation
Camp
Programs
Multipurpose
Bldg Total
2012 Actual 365,356$ 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 Actual 573,607$ 513,652$ 255,785$ 147,614$ 205,254$ 374,990$ 18,807$ 244,872$ 205,161$ 2,539,742$
2020 Adopted 563,950$ 596,500$ 249,650$ 149,150$ 175,483$ 451,250$ 94,200$ 241,400$ 344,250$ 2,865,833$
2021 Adopted 563,950$ 569,100$ 249,650$ 149,150$ 150,683$ 528,250$ 121,100$ 247,400$ 358,250$ 2,937,533$
Charges for Services by Type
87
Revenue Projections
Airport Division Fund Revenue
The primary support for Airport Services comes from charges for services, such as rent and lease fees and fuel
flowage fees; and transfers in. Combined, these major revenue sources comprise approximately 84% of all
Airport Division Fund estimated revenues for FY21. The balance of revenues is derived from
intergovernmental income from grants and investment income.
88
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 Di vision.
Legal Authorization:
The Airport Division meets regularly with the Department’s mana gement team to review the costs to
offer the services provided by the Airport Division. During this review, staff also analyzes the
customer usage trends. The revenue generated by the two main revenue streams (rent/ lease and
fuel flowage fees) remains fairly consistent when the revenue is compared from year to year.
Financial Trend
$123,957
$152,171
$131,852
$181,726
$189,042
$172,504
$160,186
$184,543
$156,000
$161,000
$90,000
$100,000
$110,000
$120,000
$130,000
$140,000
$150,000
$160,000
$170,000
$180,000
$190,000
$200,000
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Adopted
2021
Adopted
Do
l
l
a
r
A
m
o
u
n
t
Fiscal Year
89
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 subsidy from the General Fund is determine d 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.
$220,940
$181,916
$219,695
$465,620
$334,849
$272,485
$263,131
$316,746
$250,489
$79,111 $50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Adopted
2021
Adopted
Do
l
l
a
r
A
m
o
u
n
t
Fiscal Year
90
Revenue Projections
Collection
Year
From
General
Fund
From
CIT "D"
From
CIT "E"
From
CIT "F"
From
CIT "G" Total
2012 Actual 205,910$ ‐$ 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 Actual 241,770$ ‐$ 68,420$ 6,556$ ‐$ 316,746$
2020 Adopted 250,489$ ‐$ ‐$ ‐$ ‐$ 250,489$
2021 Adopted 79,111$ ‐$ ‐$ ‐$ ‐$ 79,111$
Transfers In by Type
91
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 FY21. The balance of
revenues is derived from fines and forfeitures, other operating revenues mostly from cell tower site rental
income and investment income.
92
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 ca r 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
$924,185
$915,802
$933,936
$989,946
$1,001,668
$972,594
$986,059
$997,348
$969,600
$969,600
$900,000
$920,000
$940,000
$960,000
$980,000
$1,000,000
$1,020,000
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Adopted
2021
Adopted
Do
l
l
a
r
A
m
o
u
n
t
Fiscal Year
93
Revenue Projections
Transit Division Fund Revenue
The primary support for Transit Services comes from intergovernmental revenue from grants and transfers in.
These major revenue sources comprise approximately 89% of all Transit Division Fund estimated revenues for
FY21. The balance of revenues is derived from charges for services and other operating revenues such as bus
advertising and gas tax refunds.
94
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 operationa l 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
$1,590,017
$1,082,556
$1,094,271
$1,101,130
$1,211,810
$1,219,903
$1,346,304
$1,152,994
$1,077,500
$1,685,000
$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
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Adopted
2021
Adopted
Do
l
l
a
r
A
m
o
u
n
t
Fiscal Year
95
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 throug h 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 dete rmined 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
$1,239,186
$715,294
$612,395
$1,059,653
$1,276,237
$1,094,378
$1,240,829
$1,193,326 $1,147,753
$579,710
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
$1,100,000
$1,200,000
$1,300,000
$1,400,000
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Adopted
2021
Adopted
Do
l
l
a
r
A
m
o
u
n
t
Fiscal Year
96
Revenue Projections
Collection
Year
From
General
Fund
From
CIT "D"
From
CIT "E"
From
CIT "F"
From
CIT "G" Total
2012 Actual 1,074,708$ ‐$ 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 Actual 1,111,636$ ‐$ ‐$ 81,690$ ‐$ 1,193,326$
2020 Adopted 1,147,753$ ‐$ ‐$ ‐$ ‐$ 1,147,753$
2021 Adopted 579,710$ ‐$ ‐$ ‐$ ‐$ 579,710$
Transfers In by Type
97
Revenue Projections
Wastewater Division Fund Revenue
The primary support for Wastewater Services comes from charges for services. This major revenue source
comprises approximately 93% of all Wastewater Division Fund estimated revenues for FY21.
98
Revenue Projections
State Statute: Chapter 250
City Municipal Code: Chapter 29, Article V
Description:
Basis of Projection:
The current and future rates are as follows:
Effective Fixed Minimum Charge/Month Volume/100 CU. FT.
June 1, 2015 $10.14 3.04
June 1, 2016 $10.72 3.22
June 1, 2017 $11.33 3.42
Charges for Services
Legal Authorization:
During the budget process and throughout the year, the revenue history and activity is compared to the findings of the
consulting firm. Appropriate rate making action is taken as required.
The City contracts with a consulting firm that provides management consulting services to help the City set rates for
sewer service. The consultants review 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 requir ed to pay an additional charge for the use of the sewer
service that serves the respective area at the tripled fixed ra te.
All residential, commercial, industrial and governmental establ ishments 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
$9,058,610
$9,246,137
$9,532,853
$10,123,193 $10,765,247
$11,130,758
$11,518,611
$11,511,814
$11,517,213
$11,282,356
$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
2012
Actual
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Adopted
2021
Adopted
Do
l
l
a
r
A
m
o
u
n
t
Fiscal Year
99
SECTION 5: General Fund Overview
100
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 Attorney; 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.
101
General Fund Overview
General Fund Revenue and Expenditure Summary
Revenues:
Sales and Use Tax $ 11,511,615 $ 11,874,085 $ 12,052,197
Intergovernmental Taxes 2,364,389 2,322,500 2,356,000
Other Taxes 98,618 106,000 100,000
Franchise & Utility Taxes 6,695,255 7,205,000 6,825,000
Property Taxes 5,447,766 5,466,399 5,561,399
Intergovernmental 1,307,772 729,651 875,270
Charges for Services 2,800,278 2,875,130 2,852,676
Fees, Licenses & Permits 999,288 902,520 952,650
Fines & Forfeitures 670,632 766,600 607,900
Contributions/Donations 359,133 331,594 356,542
Other Operating Revenues 266,118 89,000 119,028
Interest Income 152,936 160,002 120,000
Other Non‐Operating Revenue 374,007 55,000 55,000
Transfers In 26,850 26,000 26,400
Total Revenue $ 33,074,657 $ 32,909,481 $ 32,860,062
Expenditures:
Personnel Services $ 24,815,334 $ 25,600,434 $ 26,003,453
Materials & Supplies 1,829,872 1,361,131 1,362,103
Contractual Services 1,994,646 1,778,936 1,875,083
Utilities 977,068 986,655 1,009,797
Repairs & Maintenance 1,761,020 1,697,749 1,800,425
Other Operating Expenses 173,844 86,750 99,750
Capital Purchases 635,042 ‐ 35,630
Capital Projects 1,383,404 5,584 ‐
Transfers Out 1,364,162 1,413,242 673,821
Debt Service ‐ ‐ ‐
Total Expenditures $ 34,934,392 $ 32,930,481 $ 32,860,062
Excess of Revenues Over (Under) Expenditures $ (1,859,735) $ (21,000) $ ‐
FISCAL YEAR BEGINNING NOVEMBER 1
FY19
Actual
FY20
Adopted
Budget
FY21
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, Property Taxes, and Charges for Services. 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.
102
General Fund Overview
General Fund Revenues By Source
Revenues:
Sales and Use Tax $ 11,511,615 $ 11,874,085 $ 12,052,197 $ 178,112
Intergovernmental Taxes 2,364,389 2,322,500 2,356,000 33,500
Other Taxes 98,618 106,000 100,000 (6,000)
Franchise & Utility Taxes 6,695,255 7,205,000 6,825,000 (380,000)
Property Taxes 5,447,766 5,466,399 5,561,399 95,000
Intergovernmental 1,307,772 729,651 875,270 145,619
Charges for Services 2,800,278 2,875,130 2,852,676 (22,454)
Fees, Licenses & Permits 999,288 902,520 952,650 50,130
Fines & Forfeitures 670,632 766,600 607,900 (158,700)
Contributions/Donations 359,133 331,594 356,542 24,948
Other Operating Revenues 266,118 89,000 119,028 30,028
Interest Income 152,936 160,002 120,000 (40,002)
Other Non‐Operating Revenue 374,007 55,000 55,000 ‐
Transfers In 26,850 26,000 26,400 400
Carry Over Surplus ‐ 21,000 ‐ (21,000)
Total Revenue $ 33,074,657 $ 32,930,481 $ 32,860,062 $ (70,419)
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
Net
Change*
FISCAL YEAR BEGINNING NOVEMBER 1
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
103
General Fund Overview
Revenues By Acct Classification-FY21
Council Adopted Budget
General Fund Only
Fees Licenses
& Permits
Contributions
Fines &
Other
Operating
Revenues
0.36%
Charges for
Services
8.68%
Intergovernmental ~
2.22%
Property Taxe
16.92%
Franchise &
Uti lity Tax
20.77%
Interest
Income
0.37%
Other Non-
Operating
Revenue
0.17%
Transfers In
0.08%
Carry Over
Surplus
0.00%
Sales & Use
Taxes
7.05%
Other Taxes
0.30%
104
General Fund Overview
Summary of Significant Assumptions and Changes for FY21
Sales tax revenue was based on a 1.5% increase applied to the FY20 adopted budget.
Franchise & Utility Taxes are composed of receipts from four sources: Natural Gas, Electricity,
Telephone, and Cable. The approved FY21 budget includes a utility tax rate of 6%. The City’s gross
receipts tax is capped at 7%. The FY21 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 minimal 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 FY21 budgeted figure for Charges for Services reflects a decrease from FY20. 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 FY21 budgeted figure for Contributions/Donations increased from FY20 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. Additionally, FY21 includes Animal Shelter Donations, which have not been included in
previous City budgets.
The budgeted figure for Interest Income decreased from FY20 due to an overall reduction in FY21
revenues. The City feels the FY21 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 $114,022 $132,355 $136,685 $4,330 3.27%
Office of City Clerk 87,962 95,635 103,111 7,476 7.82%
Office of City Administrator 273,148 287,279 275,834 (11,445) ‐3.98%
Office of City Counselor 305,985 337,098 329,834 (7,264) ‐2.15%
Municipal Court 255,345 261,402 249,518 (11,884) ‐4.55%
Human Resources Department 320,645 340,425 322,228 (18,197) ‐5.35%
Finance Department 867,366 957,305 963,927 6,622 0.69%
Non‐Departmental 1,531,153 940,208 929,220 (10,988) ‐1.17%
Information Technology Services 1,021,841 1,029,051 1,056,222 27,171 2.64%
Police Department 11,117,441 10,891,150 11,211,431 320,281 2.94%
Fire Department 7,804,420 7,832,595 7,903,685 71,090 0.91%
Dept of Planning and Protective Svcs 2,484,890 2,391,362 2,550,309 158,947 6.65%
Department of Public Works 6,002,608 6,015,790 6,154,237 138,447 2.30%
Transfers and Subsidies 1,364,162 1,413,242 673,821 (739,421) ‐52.32%
Ca pital/Vehicle/Equipment ‐ ‐ ‐ ‐ 0.00%
Capital Projects 1,383,404 5,584 ‐ (5,584) ‐100.00%
TOTAL $34,934,392 $32,930,481 $32,860,062 $(70,419)
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
Net Change*
105
General Fund Overview
A review of the General Fund expenditures by Department shows there are four Departments that have a
change in excess of $100,000 in the FY21 budget when compared to the FY20 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 FY21 budget for the Police Department includes training and education funds. There are funds
included from the General Fund in FY21 for the replacement of one vehicle.
Money budgeted to the Fire Department is used to support fire operations for the City of Jefferson. The FY21
budget for the Fire Department includes training and education funds.
There was no money budgeted to Capital/Vehicle/Equipment in FY21, as any budgeted funds for these items
are included in the individual departments.
There is no FY21 budget for Capital Projects. The FY20 budget included 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.
106
General Fund Overview
Expenses by Department -FY21
Council Adopted Budget
General Fund Only
Mayor & Council
0.42%
City Administrator
0.84%
Capital/Vehicle/Equip
0.00%
City Attorney
1.00%
Transfers & Subsidies
2.05%
Human Resources
0.98%
Public Works
18.73%
Planning & Protective
Services
6.85%
Fire
24.05%
Animal Control
2.05%
Non -Departmental
2.83%
Information Technology
Services
3.2 1%
Police
32.07%
107
General Fund Overview
General Fund Expenditures by Type
Type Amount Percent
Personnel Services $ 24,815,334 $ 25,600,434 $ 26,003,453 $ 403,019 1.57%
Materials & Supplies 1,829,872 1,361,131 1,362,103 972 0.07%
Contractual Services 1,994,646 1,778,936 1,875,083 96,147 5.40%
Utilities 977,068 986,655 1,009,797 23,142 2.35%
Repairs & Maintenance 1,761,020 1,697,749 1,800,425 102,676 6.05%
Other Operating Expenses 173,844 86,750 99,750 13,000 14.99%
Capital Purchases 635,042 ‐ 35,630 35,630 0.00%
Capital Projects 1,383,404 5,584 ‐ (5,584) ‐100.00%
Transfers Out 1,364,162 1,413,242 673,821 (739,421) ‐52.32%
Debt Service ‐ ‐ ‐ ‐ 0.00%
TOTAL $ 34,934,392 $ 32,930,481 $ 32,860,062 $ (70,419)
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
Net Change*
A review of the General Fund expenditure by type shows the largest changes occurred in the Personnel
Services and the Transfers Out categories.
The increase in Personnel Services is due to the fact that the FY21 budget includes a 2% across the board
increase for all full‐time employees and a 1% increase for health insurance premiums.
The decrease in Transfers Out for FY21 is due to the fact that the City received notification that both the
Airport and Transit Divisons were awarded funds from the Coronavirus Aid, Relief, and Economic Security
(CARES) Act in the form of a grant that could be used to assist with operating expenditures, thereby reducing
the necessary subsidy from the General Fund.
108
General Fund Overview
Expenses by Acct Classification-
FY21
Council Adopted Budget
General Fund Only
Repairs &
M aintena n ce
5.48%
Utilities
3.07%
Services
5.7 1%
Materials &
Supplies
4.15%
Other
Operating
Expenses
0.30%
Cap ital
Purchases
0.11%
Transfers Out
2.05%
Personnel
Services
7 9.13%
109
General Fund Overview
Full Time Equivalents (FTEs) By Department
Department
FY19
Actual
FY20
Actual
FY21
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 Attorney 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 128.75 128.75 128.75 ‐
Fire Department 76.00 76.00 76.00 ‐
Dept of Planning and Protective Svcs 23.00 23.00 23.00 ‐
Department of Public Works 50.50 50.50 50.50 ‐
Total Full Time 311.50 311.50 311.50 ‐
^The Mayor and City Council are part‐time positions.
*Net Change represents the difference between the FY21 Adopted and the FY20 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 FY25 based on projected revenues, adopted FY21
budget levels, and a number of assumptions for future growth rates. This table is a condensed version of the
model presented during the FY21 budget process.
110
General Fund Overview
Est. Beginning Fund Balance $ 9,956,139 $ 8,096,404 $ 8,075,404 $ 8,075,404 $ 6,124,038 $ 3,767,057 $ 367,482
Revenues 33,074,657 32,909,481 32,860,062 33,258,260 33,661,516 34,075,893 34,489,457
Less: Expenditures 34,934,392 32,930,481 32,860,062 35,209,626 36,018,497 37,475,468 38,311,938
Ending Fund Balance $ 8,096,404 $ 8,075,404 $ 8,075,404 $ 6,124,038 $ 3,767,057 $ 367,482 $ (3,454,999)
Less: Reserve for Inventory $ 204,901 $ 204,901 $ 204,901 $ 204,901 $ 204,901 $ 204,901 $ 204,901
Less: Reserve for Prepaids 255,995 255,995 255,995 255,995 255,995 255,995 255,995
Less: Encumbrances 115,000 115,000 50,000 50,000 50,000 50,000 50,000
338,645 338,645 338,645 338,645 338,645 338,645 338,645
$ 7,181,863 $ 7,160,863 $ 7,225,863 $ 5,274,497 $ 2,917,516 $ (482,059) $ (4,304,540)
21.89% 21.75%21.99% 14.98%8.10%‐1.29% ‐11.24%
2025
Projected
2022
Projected
2023
Projected
2024
Projected
Unrestricted Fund Balance as a
Percentage of Originally Adopted
Expenditures
2019
Actual
2020
Adopted
2021
Adopted
Unrestricted Fund Balance
Less: Reserve for
Restricted Funds
The City built the projection with the following assumptions:
1.27% 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 FY22 through FY25 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.
111
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
112
Mayor and City Council
Overview
The Mayor is the Chief Executive Officer of the City. The City Charter authorizes all powers of the City to the
City Council. The Mayor and City Council act as the legislative and policy making body of the City of Jefferson.
The City Council uses various voluntary citizen boards, commissions, and task forces as well as public hearings
in the development of City policy matters. The Mayor and City Council are supported by the Office of City
Clerk.
Each of the City’s five wards has two representatives on the City Council. Elections are held each year to elect
one Council Member from each of the five wards for a “staggered” two‐year term. When a Council Member
resigns or a seat is left vacant, it is possible to have both seats from a ward up for election on the same ballot.
In that case, the person elected by the City Council to serve out the remainder of the immediate City Council
year can then file to run at the next general election to serve the remainder of the successor’s two‐year term.
In April 1993, the voters of the City approved an amendment to the City Charter which would limit the time a
person is allowed to serve on the City Council to a total of eight years. Those eight years do not have to be
consecutive.
Purpose Statement
To serve as the legislative and policy‐making body of the municipal government and have responsibility for
enacting City ordinances, appropriating funds to conduct City business, and providing policy direction to the
administrative staff.
Jefferson City Ward Map
113
Mayor and City Council
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $107,177 $123,717 $126,585 $2,868 2.32%
Materials & Supplies 965 1,600 2,300 700 43.75%
Contractual Services 5,804 6,950 7,690 740 10.65%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 76 88 110 22 25.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 114,022 $ 132,355 $ 136,685 $ 4,330
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
Net Change*FY20
Adopted
Budget
FY21
Adopted
Budget
FY19
Actual
A review of the budget summary reveals an
increase in the FY21 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 additional
hours being budgeted for the Part‐time
Prosecutor Clerk in the FY21 budget.
114
Mayor and City Council
Full Time Equivalents (FTEs)
Job Title
FY19
Actual
FY20
Actual
FY21
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 13.00 13.00 ‐
*Net Change represents the difference between the FY21 Adopted and the FY20 Actual figures.
A review of the staffing levels for the Mayor and City Council shows no changes from FY20 to FY21. There is
no expectation of future changes.
115
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 2019 2020 2021
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
116
Office of City Clerk
Performance Measures (continued) 2019 2020 2021
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget. 0.31% 0.31% 0.31%
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 sent to Municode within 2 days of execution of
authorizing legislation. 100% 98% 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% TBD 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. $100,773 $95,635 $103,111
3. Number of paper records digitized, archived, and made accessible to staff and
public. 16,150 17,894 17,000
4. Number of tax bills generated, tracked, and released. 338 355 350
5. Number of updates made to City Code.
30 updates
of 56
amendments
27 updates of
363
amendments*
30 updates
of 60
amendments
6. Number of Sunshine requests responded to, tracked and archived. 365 145 300
7. Number of meeting notices posted, distributed, and archived. 820 966 800
8. Number of Council/Budget Committee meetings attended and recorded for
official minutes. 62 71 60
9. Number of web pages updated and maintained. 56 56 56
*Includes a complete revision of Chapter 32
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 will be researching possibilities of streamlining and organizing the sunshine request process on‐
line.
The City Clerk has transferred the City Code to Municode, the on‐line codification program. The program and
website are user friends, allowing Staff to download sections for proposed amendments, and provide Staff and
citizens with quick links to sections related to information requests. Newly passed ordinances are also
117
Office of City Clerk
available on the website until they are included in the quarterly on‐line and hard copy supplements:
https://library.municode.com/mo/jefferson_city/codes/code_of_ordinances.
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 $69,547 $71,452 $72,961 $1,509 2.11%
Materials & Supplies 832 700 700 ‐ 0.00%
Contractual Services 17,413 20,155 19,255 (900) ‐4.47%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 170 3,328 10,195 6,867 206.34%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 87,962 $ 95,635 $ 103,111 $ 7,476
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
FY20
Adopted
Budget
FY21
Adopted
Budget
Net Change*
FY19
Actual
A review of the budget summary
reveals the Office of City Clerk‘s
budgeted expenditures
experienced an overall increase
from FY20 to FY21. The increase
is due primarily to an increase in
the Repairs & Maintenance
Purchases category. The FY21
budget includes funds for the
ongoing maintenance costs of
the online codification system.
These maintenance costs will
vary depending on how
frequently the City Code is
amended.
118
Office of City Clerk
Full Time Equivalents (FTEs)
Job Title
FY19
Actual
FY20
Actual
FY21
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 FY21 Adopted and the FY20 Actual figures..
Staffing levels for the Office of City Clerk have remained constant with no expectation of a change in the
future.
119
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 2019 2020 2021
Outcome Measures Actual Goal/Actual Goal
1. Mayor rating of the City Administrator performance as “good” or above. TBD Yes/TBD Yes
2. Percent of outcome performance expectations achieved by City Departments.1 70% 90%/79% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.0.87% 0.87% 0.84%
2. Percent of full time employees to overall adopted budget. 0.0007% 0.0007% 0.0007%
120
Office of City Administrator
Performance Measures (continued) 2019 2020 2021
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized in the City.436 436 436
2. Total department adopted budget. $286,779 $287,279 $275,834
3. Number of City departments. 17 17 17
4. Number of identified outcome performance expectations.107 107 107
1Excluding Parks and Recreation
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 FY20, 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; addressing
impacts related imposed by the coronavirus pandemic; 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 FY20.
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 FY21 the City Administrator will assist departments in focusing on funding reimbursement related to
tornado and flooding impacts; coronavirus pandemic 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.
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Office of City Administrator
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $268,523 $281,782 $270,615 $(11,167) ‐3.96%
Materials & Supplies 1,830 2,129 1,829 (300) ‐14.10%
Contractual Services 2,665 3,100 3,100 ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 130 268 290 22 8.21%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 273,148 $ 287,279 $ 275,834 $ (11,445)
Net Change*
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
A review of the budget
summary reveals the Office
of City Administrator’s
budgeted expenditures
experienced an overall
decrease from FY20 to FY21.
The most significant
decrease occurred in the
Personnel Services category.
This decrease is due
primarily to the fact that the
City Administrator had a
special employment
agreement with the City that
expired when he became
vested in the City’s
retirement program. FY21 is
the first budget year since
the City Administrator
became vested.
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Office of City Administrator
Full Time Equivalents (FTEs)
Job Title
FY19
Actual
FY20
Actual
FY21
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 FY21 Adopted and the FY20 Actual figures.
Staffing levels for the Office of City Administrator have remained constant with no expectation of a change in
the future.
123
Office of City Attorney
Overview
The City Attorney 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 Attorney, Associate City Attorney, 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
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Office of City Attorney
Respond to all requests for legal services within reasonable timeframe. (e.g., less than 7 days for
contract preparation, 1 business day for emails, and response to lawsuits within legal time
constraints, etc.)
Continue to prioritize direct requests from City Council and Mayor and respond to all requests
within 1 business day
Continue cross‐training of personnel for maximum coverage on issues
OBJECTIVE: To ensure implementation of most current legislation and case law
Monitor proposed federal and state legislation affecting the City and its interests
Monitor the progress of cases affecting municipalities, both federally and on a state level
Provide updates to officials and staff of applicable changes in the law, as appropriate
Work with City’s lobbyist on statewide issues that affect the City
OBJECTIVE: To ensure efficient and effective litigation services
Review and manage use and selection of outside counsel
Continue to utilize in‐house staff to review, defend, and dispose of claims, where available
Continue collection efforts for various departments
2. Enforce City ordinances
OBJECTIVE: To protect the health and safety of the citizens and the integrity of neighborhoods
3. Continue to work closely with the Police Department, enforcement officials, and the elected Municipal
Court personnel to maintain effective working enforcement personnel relations and delivery services
Research and draft new regulatory and criminal ordinances, as requested
Continue to review and update existing ordinances for more effective enforcement
Provide quality support staff to the municipal elected officials
Continue to assist and prioritize code enforcement needs
OBJECTIVE: To safeguard and improve the quality of life for the residents and guests of the City
Performance Measures 2019 2020 2021
Outcome Measures Actual Goal/Actual Goal
1. Percent of department directors rating the Office of City Attorney legal services
as “good” or better. 100% 90%/100% 90%
2. City Council satisfaction rating of “good” or better with the City Attorney legal
services. 100% 90%/100% 90%
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Office of City Attorney
Performance Measures (continued) 2019 2020 2021
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.0.99% 1.02% 1.00%
2. Percent of contracts prepared/reviewed within 7 business days from date of
receipt. 96.2% 94.8% 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 Attorney 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. $323,491 $337,098 $329,834
3. Number of contracts reviewed/prepared. 471 321 320
4. Number of contracts prepared/reviewed within 7 business days of request. 453 301 288
5. Number of Ordinances/Resolutions drafted. 166 77 120
6. Number of Workmen’s Compensation & litigation matters administered. 14 13 40
7. Number of lawsuits challenging City Ordinances or practices. 1 0 0
8. Number of hours staffing Council and Citizen Committees. 132* 105 250
9. Number of sunshine requests to which Law responded. 365 355 300
*Estimated
Significant Changes/Initiatives
During FY20, the Office of City Attorney performed substantial work on economic development projects,
including selection of a master developer for the redevelopment of the Missouri State Penitentiary.
Specifically, the Office of City Attorney served as staff liaison to the Missouri State Penitentiary Community
Partners, a group of stakeholders who made its recommendation on a master developer of the MSP site. Also
as part of this work, the Office of the City Attorney provided primary staff support in the gathering of public
input on the competing redevelopment proposals responses to that RFQ and lead the effort to secure federal
grant funding for the project.
The Office of City Attorney provide legal support to the City’s response to the national COVID‐19 crisis by
advising the Mayor and Council on the establishment and maintenance of a declaration of emergency and the
promulgation of several proclamations thereunder designed to protect public health and assist businesses.
The Office of City Attorney staffed the review of the City Charter by the City Council. This process lead to the
passage of four amendments to the City Charter by the voters of the City of Jefferson at the June 2020 general
municipal election. Including one change the name of the office from City Counselor to City Attorney.
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Office of City Attorney
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $289,660 $292,180 $298,934 $6,754 2.31%
Materials & Supplies 1,420 1,950 2,150 200 10.26%
Contractual Services 14,735 42,400 28,400 (14,000) ‐33.02%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 170 568 350 (218) ‐38.38%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 305,985 $ 337,098 $ 329,834 $ (7,264)
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
Net Change*
A review of the budget summary
reveals the Office of City
Counselor’s budgeted
expenditures experienced an
overall decrease from FY20 to
FY21. The most significant
decrease occurred in the
Contractual Services category,
due to the fact that the FY20
budget included funds for
professional services related to
Chapter 353 special counsel and
the FY21 budget does not.
The Personnel Services category
experienced an increase from
FY20 to FY21 due primarily to
the fact that the FY21 budget
includes a 2% across the board
increase for all full‐time
employees and a 1% increase in
health insurance premiums.
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Office of City Attorney
Full Time Equivalents (FTEs)
Job Title
FY19
Actual
FY20
Actual
FY21
Adopted Net Change*
Office of City Attorney
City Attorney 1.00 1.00 1.00 ‐
Associate City Attorney 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 FY21 Adopted and the FY20 Actual figures.
Staffing levels for the Office of City Attorney have remained constant with no expectation of a change in the
future.
128
Municipal Court
Overview
The Municipal Court Staff reports directly to the City Attorney 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 2019 2020 2021
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% 0.79% 0.76%
2. Percent of cases filed during budget year which are completed within 6 months of
the date the summons is issued. 77% 80% 80%
3. Number of cases per FTE (excluding parking). 2,159 1,679 3,000
4. Percent of persons convicted during budget year who are placed on probation. 4% 4% 5%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 3 3 3
2. Total department adopted budget. $272,398 $261,402 $249,518
3. Number of cases processed during the year. 6,478 5,039 8,500
4. Number of convictions during the year. 5,067 3,371 6,500
5. Number of cases dismissed (excluding No Insurance tickets). 717 894 1,000
6. Number of probations issued. 215 159 150
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Municipal Court
Performance Measures (continued) 2019 2020 2021
Workload / Service Level Indicators (continued) Actual Actual Projected
7. Number of parking tickets paid through court. 15,714 7,861 22,500
8. Number of tickets amended from original charge.860 420 1,008
9. Number of DWI tickets issued. 60 79 50
10. Number of DWI ticket convictions. 32 55 35
11. Number of warrants issued. 2,757 2,010 3,500
12. Total amount of fines issued (after conviction or plea).$637,305 $438,404 $820,000
13. Total amount of fines collected. $716,434 $476,042 $840,000
14. Number of cases dismissed by Court for lack of prosecution.55 23 15
15. Number of cases appealed to circuit court. 6 0 3
16. Number of parking fines issued (not voided tickets).$220,680 $134,437 $240,000
17. Total amount of parking fines collected. $164,957 $82,406 $250,000
Significant Changes/Initiatives
Due to COVID‐19, Municipal Court sessions were cancelled from March 18 – May 27. During this time, the
Police Department was limiting their contact with the public as much as possible, therefore ticket filings
decreased. The Parking Division did not issue citations during this time. Court sessions were allowed to
resume on June 3 with restrictions in place. Municipal Court was ordered by the Supreme Court to open in
“phases” dictated by the Presiding Judge of each circuit. It may be a few months before Municipal Court is
running at the same capacity as they were pre‐COVID.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $203,956 $222,260 $213,578 $(8,682) ‐3.91%
Materials & Supplies 8,564 9,294 7,950 (1,344) ‐14.46%
Contractual Services 40,709 29,040 21,990 (7,050) ‐24.28%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 370 808 6,000 5,192 642.57%
Capital Purchases 1,746 ‐ ‐ ‐ 0.00%
Total $ 255,345 $ 261,402 $ 249,518 $ (11,884)
Net Change*
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
*Net
Change represents the difference between the FY21 and the FY20 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 FY20 to
FY21. The most significant decrease occurred in
the Personnel Services category. This decrease
is due primarily to the fact that there were
changes in staff in FY20 that have resulted in
decreased salaries and benefits in FY21.
The Repairs and Maintenance category
experienced an increase from FY20 to FY21 due
to an incease in maintenance agreements.
Full Time Equivalents (FTEs)
Job Title
FY19
Actual
FY20
Actual
FY21
Adopted Net Change*
Municipal Court
Municipal Court Administrator 1.00 1.00 1.00 ‐
Administrative Technician 1.00 1.00 ‐ (1.00)
Deputy Court Clerk II, I 1.00 1.00 2.00 1.00
Deputy Court Clerk II
Deputy Court Clerk I
Part‐time Municipal Judge 1.00 1.00 1.00 ‐
Part‐time Clerk 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 & Elected 4.00 3.00 3.00 ‐
*Net Change represents the difference between the FY21 Adopted and the FY20 Actual figures.
A review of staffing levels for
Municipal Court show no change
from FY20 to FY21. There is no
expectation of future changes.
131
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 2019 2020 2021
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. 87% 90%/95% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget. 1.06% 1.03% 0.98%
2. Number of recruitments per full‐time authorized Human Resources positions. 63.7 62 65.33
3. Percent of turnover in full‐time employees. 8% 8.9% 8%
4. Percent of employees using the EAP. 5.9% 6.5% 8%
5. Percent of employees participating in the City’s Wellness Incentive Program at
the beginning of the year. 66% 62% 65%
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Human Resources Department
Performance Measures (continued) 2019 2020 2021
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 3 3 3
2. Total department adopted budget. $349,226 $340,425 $322,228
3. Number of recruitments. 191 186 175
4. Number of applications processed. 2,205 1,867 1,800
5. Number of new hires processed. 31 32 30
6. Number of introductory periods completed. 28 21 35
7. Number of wellness outreach efforts. 185 161 125
8. Number of full‐time authorized positions city‐wide.436 436 436
9. Number of full‐time employees leaving employment.36 39 20
10. Number of unsatisfactory or needs improvement overall performance
evaluations. 3 4 4
Significant Changes/Initiatives
In FY20, the Human Resources Department launched an electronic on‐boarding system to modernize the new
hire paperwork process. New employees are now able to complete required paperwork on their own
schedule and have it accessible by City staff in advance of the employee’s first day of employment. This
streamlines the process, eliminates paper and saves time for the hiring departments, particularly Parks and
Recreation who hires hundreds of seasonal employees.
In FY21, 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 FY21, 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 $ 303,965 $ 317,757 $ 302,618 $ (15,139) ‐4.76%
Materials & Supplies 3,106 3,190 3,400 210 6.58%
Contractual Services 13,447 19,210 15,920 (3,290) ‐17.13%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 128 268 290 22 8.21%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 320,646 $ 340,425 $ 322,228 $ (18,197)
Net Change*
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
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Human Resources Department
Full Time Equivalents (FTEs)
Job Title
FY19
Actual
FY20
Actual
FY21
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 FY21 Adopted and the FY20 Actual figures.
A review of the budget
summary reveals the Human
Resources department’s
budgeted expenditures
decreased from FY20 to
FY21. The most significant
decrease occurred in the
Personnel Services category
due primarily to the fact that
the Intership Program was
funded in FY20 but was not
funded in FY21.
Staffing levels for Human
Resources have remained
constant with no
expectation of a change in
the future.
134
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 2019 2020 2021
Outcome Measures Actual Goal/Actual Goal
1. Percent of department directors rating finance as “good” or above.100% 90%/100% 90%
2. Percent of department directors rating purchasing as “good” or above. 83% 90%/100% 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/TBD Yes
5. Receive the GFOA PAFR Award (for prior year). Yes Yes/TBD 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. 2.86% 2.91% 2.93%
2. Percent of voided accounts payable checks. 1.11% 0.55% 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. $936,927 $957,305 $963,927
3. Accounts Payable – Number of payments issued. 8,621 8,174 8,050
4. Accounts Payable – Number of payments voided.96 45 100
5. Accounts Payable – Number of 1099’s issued (Misc, Int, S, and R)102 115 150
6. Accounts Receivable – Number of invoices issued. 8,580 9,434 9,000
7. Business Licensing – Number of business licenses issued. 3,132 2,754 3,000
8. Cash Receipts – Number of receipts entered. 200,564 207,941 200,000
9. General Ledger – Number of journal entries to correct issues.45 58 60
10. Payroll – Number of payroll checks/direct deposits. 15,204 14,872 14,500
11. Purchasing – Number of bids/quotes/renewals. 277 110 130
12. Purchasing – Number of purchase orders issued.612 425 525
13. Utility Billing – Number of bills issued. 243,407 243,982 243,000
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Finance Department
Significant Changes/Initiatives
The Finance Department received the Government Finance Officers Association Distinguished Budget
Presentation for the 6th straight year. This award was for the fiscal year beginning November 1, 2019.
The Finance Department received the Government Finance Officers Association Certificate of Achievement for
Excellence in Financial Report (CAFR) for the 23rd straight year. This award was for the fiscal year ended
October 31, 2018. 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. We expect to receive the award for the report that has been submitted for
fiscal year ended October 31, 2019.
The Finance Department received the Government Finance Officers Association Award for Outstanding
Achievement in Popular Annual Financial Report (PAFR) for the 5th straight year. This award was for the fiscal
year ended October 31, 2018. 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. We
expect to receive the award for the report that has been submitted for the fiscal year ended October 31, 2019.
For the fiscal year ended October 31, 2019, 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 $807,358 $881,254 $872,520 $(8,734) ‐0.99%
Materials & Supplies 21,838 26,000 26,000 ‐ 0.00%
Contractual Services 37,770 48,791 64,147 15,356 31.47%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 400 1,260 1,260 ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 867,366 $ 957,305 $ 963,927 $ 6,622
Net Change*FY20
Adopted
Budget
FY21
Adopted
Budget
FY19
Actual
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
A review of the budget summary reveals Finance’s budgeted expenditures experienced an overall
increase from FY20 to FY21. The most significant increase occurred in the Contractual Services
category. This increase is due primarily to an increase in the annual audit and actuarial services
budgeted for FY21.
The Personnel Services category experienced a decrease from FY20 to FY21 due primarily to the fact
that there were changes in staff in FY20 that have resulted in decreased salaries and benefits in FY21.
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Finance Department
Full Time Equivalents (FTEs)
Job Title
FY19
Actual
FY20
Actual
FY21
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 Supervisor 1.00 1.00 1.00 ‐
Accounting Technician 1.00 1.00 1.00 ‐
Senior Accounting Technician 2.00 2.00 2.00 ‐
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 FY21 Adopted and the FY20 Actual figures.
Staffing levels for the Finance
Department have remained
constant with no expectation
of a change in the future.
138
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, and gas used by the City’s
support service departments. Examples of support service departments include the Office of City Clerk,
Finance, and the Office of City Counselor.
Money appropriated for the Contractual Services category is used to pay for general insurance premiums,
insurance deductibles associated with accidents, consulting services, and the contract for economic
development with the Jefferson City Chamber of Commerce.
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 $39,589 $39,589 $36,967 $(2,622) ‐6.62%
Materials & Supplies 475,722 12,000 11,000 (1,000) ‐8.33%
Contractual Services 860,809 758,569 745,403 (13,166) ‐1.74%
Utilities 43,082 46,450 46,450 ‐ 0.00%
Repairs & Maintenance 79,247 67,100 74,900 7,800 11.62%
Other Operating Expenses 32,704 16,500 14,500 (2,000) ‐12.12%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Debt Service ‐ ‐ ‐ ‐ 0.00%
Total $ 1,531,153 $ 940,208 $ 929,220 $ (10,988)
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
Net Change*
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
A review of the budget summary reveals the Non‐Departmental budgeted expenditures experienced an
overall decrease from FY20 to FY21. The largest decrease is in the Contractual Services category. This
decrease is due primarily to the termination of the JCTV contract for public access television in FY21. The City
intends to utilize various social media outlets in place of public access television.
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Non‐Departmental
The Repairs and Maintenance Category experienced an increase from FY20 to FY21 due primarily to the fact
that the City is now responsible for the maintenance and upkeep of the local Amtrak train station, therefore
funds have been budgeted for this in FY21 that had not been budgeted in FY20.
140
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 76 servers. In addition, the Information Technology Services Division provides custom application
development, technology 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 2019 2020 2021
Outcome Measures Actual Goal/Actual Goal
1. Percent of helpdesk requests where the survey respondents rated service
received as “good” or above. 97%* 97%/97%* 97%
2. Percent of time enterprise applications were available.99% 99%/99.8% 99%
3. Percent of time the data and voice network was available. 99% 99%/99.9% 99%
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Information Technology Services
Performance Measures (continued) 2019 2020 2021
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget. 3.13% 3.12% 3.21%
2. Percent of helpdesk tickets resolved within the service level target. 80%* 90%* 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. $1,026,233 $1,029,051 $1,056,222
3. Number of helpdesk requests taken. 1,152 1,100 1,200
4. Number of servers supported. 51 76 76
5. Number of peripherals (printers/scanners) supported.120 120 120
6. Number of PC’s supported. 325 305 300
7. Number of telephone lines supported. 365 402 370
8. Number of enterprise applications supported (i.e. New World, Tyler etc.). 30 30 30
9. Number of email accounts. 455 449 450
10. Total storage utilized. 33TB 38TB 40TB
11. Number of web maps/apps supported. 52 52 52
*Estimated
Significant Changes/Initiatives
ITS continuously monitors three layers of defense to protect the City’s data from malicious intruders. 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.
Palo Alto firewall is 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.
Symantec Endpoint Protection Cloud unifies threat protection and device management for PC, 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 will be working with the Police Department and a contractor to replace all the interior and exterior
surveillance cameras. ITS will be assisting the contractor in replacing Transit and Central Maintenance
surveillance cameras and moving them over to the Milestone platform.
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.
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Information Technology Services
ITS continues to partner with contractors 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 continues to use SmartDeploy. SmartDeploy is a desktop imaging solution. This solution has decreased the
amount of time it takes to roll out new and trickle‐down computers, laptops, and Toughbooks.
ITS continues to replace desktops and laptops that have exceeded their 5‐year warranty. ITS is also replacing
out of warranty network printers that have become non‐productive.
ITS assisted Tyler Technologies, the Fire Department, and the Police Department in successfully migrating the
New World System to New World CAD Enterprise. With this migration, Communications is taking 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 worked with the Police Department and an outside vendor to successfully implement the Rave 911 Suite.
This solution provides 9‐1‐1 teams, first responders and emergency managers powerful capabilities for
handling, dispatching and responding to emergencies more efficiently and effectively.
ITS worked with the Police Department and an outside vendor to successfully implement TXT29‐1‐1. This
solution allows citizens to contact 9‐1‐1 without using a voice call.
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. Police Department is the only remaining
phones to deploy.
ITS is in the testing phase for 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. Rollout is
expected later in the summer of 2020.
ITS is 90% complete with upgrading Windows 7(end of life in 2020) with Windows 10. This will allow City
computers to receive the latest security and critical updates.
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 continues to monitor Veeam. Veeam is the City’s robust backup and recovery solution. Veeam takes
advantage of the new technologies used by virtual servers. This provides the City with the redundancy and
failover it needs.
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 and PWSD#1 of Callaway County. This will be uploaded into
Springbrook for the 2020‐2021 sewer billing.
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Information Technology Services
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 continues to work 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 has developed a Manhole Inspection Work Order System that Public Works field staff are utilizing to
conduct sanitary sewer work to increase their efficiencies and monitor progress.
GIS has worked with the County GIS, Police and Fire Department this past year to prepare for the Tyler
Technology upgrade. Since the upgrade we have been assisting with technical issues and will continue to
troubleshoot issues with Tyler Technologies.
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 continue to develop an Emergency Management dataset that will be necessary to respond any
emergencies.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $ 745,622 $ 762,931 $779,952 $ 17,021 2.23%
Materials & Supplies 3,881 3,570 3,570 ‐ 0.00%
Contractual Services 43,259 42,550 44,700 2,150 5.05%
Utilities 47,372 56,000 56,000 ‐ 0.00%
Repairs & Maintenance 163,669 164,000 172,000 8,000 4.88%
Capital Purchases 18,038 ‐ ‐ ‐ 0.00%
Total $ 1,021,841 $ 1,029,051 $ 1,056,222 $ 27,171
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
Net Change*
144
Information Technology Services
Full Time Equivalents (FTEs)
Job Title
FY19
Actual
FY20
Actual
FY21
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 FY21 Adopted and the FY20 Actual figures.
A review of the budget
summary reveals Information
Technology Services’
budgeted expenditures
experienced an overall
increase from FY20 to FY21.
The largest 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 1%
increase in health insurance
premiums.
Staffing levels for
Information Technology
Services have remained
constant with no
expectation of a change in
the future.
145
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.
146
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
147
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 2019 2020 2021
Outcome Measures Actual Goal/Actual Goal
1. Percent of survey respondents that rate the community as “safe” on a survey
response. 100% 90%/42% 90%
2. Reduction in the number of Group A Property Crimes. No Yes/Yes 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/Yes Yes
5. Credentialed by Independent Police Agency Credentialing Body.No Yes/No Yes
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.1 26.92% 26.34% 27.22%
2. Group A Property Crime rate per 1,000 population.36.65* 23.0 34.8*
3. Group A Crimes Against Persons rate per 1,000 population.12.59* 9.55 11.96*
4. Group A Crime Clearance rate. 44% 61% 45%
5. Traffic crashes per 1,000 population. 55.27 48.60 54.17*
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 128.75 128.75 128.75
2. Number of sworn full‐time positions authorized.1 90 90 90
3. Total division adopted budget.1 $8,835,187 $8,672,332 $8,940,105
4. Number of incidents responded to by sworn personnel.58,242 47,303 57,077
5. Number of criminal case reports filed. 3,858 3,278 3,781
6. Number of traffic crashes requiring a report. 1,290 1,086 1,264
7. Number of arrests. 4,623 3,908 4,531
8. Number of Group A Property Crimes. 1,581 993 1,549
9. Number of Group A Crimes Against Persons. 543 412 532
10. Number of total traffic crash calls for service. 2,384 2,096 2,336
1Includes Police, School Resource Officer, and MUSTANG
*Based upon US Census Report of 2014 Population of 43,132 for the City of Jefferson
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Police Department
Significant Changes/Initiatives
Upgrade our Computer Aided Dispatching Software
In 2020 we updated our Computer Aided Dispatching (CAD) software. We remained with Tyler Technologies
who is the parent company that purchased our prior vendor New World. This update replaced the end of life
MSP CAD created by New World with Tyler Technologies Enterprise CAD.
Due to COVID‐19 the Jefferson City Animal Shelter was shutdown to all intakes, adoptions, and visitors in
March and April. Visitors remained to be restricted to, by appointment only, through May and June causing an
abnormal reduction in some of the numbers reflected in this report. During this same time frame there was
also a reduction in call for service that is reflected in the mid‐year numbers.
Budget Summary – Expenses by Program
Program Amount Percent
Police ‐ General $7,987,230 $7,792,775 $8,037,292 $244,517 3.14%
School Resource Officer 684,767 684,004 702,554 18,550 2.71%
M.U.S.T.A.N.G.216,017 195,553 200,259 4,706 2.41%
Animal Control 702,533 658,851 672,621 13,770 2.09%
9‐1‐1 Police 1,526,894 1,559,967 1,598,705 38,738 2.48%
Total $ 11,117,441 $ 10,891,150 $ 11,211,431 $ 320,281
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
Net Change*
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
A review of the Expenses by Program reveals that the overall Police Department budget has increased from
FY20 to FY21. All programs increased. The largest dollar increase occurs in the Police‐General Program.
Budget Summary – Expenses by Category
Category Amount Percent
Expenses:
Personnel Services $9,482,116 $9,731,392 $9,938,901 $207,509 2.13%
Materials & Supplies 376,234 335,553 337,799 2,246 0.67%
Contractual Services 286,764 231,769 252,309 20,540 8.86%
Utilities 131,598 122,737 130,370 7,633 6.22%
Repairs & Maintenance 544,774 469,699 516,422 46,723 9.95%
Capital Purchases 295,955 ‐ 35,630 35,630 0.00%
Total $ 11,117,441 $ 10,891,150 $ 11,211,431 $ 320,281
Net Change*
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
A review of the Expenses by Category for the entire department reveals an overall increase. The most
significant increase occurred in the Personnel Services category due primarily to the fact that the FY21 budget
includes a 2% across the board increase for all full‐time employees and a 1% increase in health insurance
premiums.
149
Police Department
Full Time Equivalents (FTEs)
Job Title
FY19
Actual
FY20
Actual
FY21
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 72.00 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 Worker 2.00 2.00 2.00 ‐
Total Full Time 128.75 128.75 128.75 ‐
Total Part‐time 7.00 7.00 7.00 ‐
*Net Change represents the difference between the FY21 Adopted and the FY20 Actual figures.
Staffing levels for the Police Department have remained constant with no expectation of a change
in the future.
150
Police Department
General Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $6,829,824 $7,048,047 $7,222,103 $174,056 2.47%
Materials & Supplies 326,784 284,136 287,520 3,384 1.19%
Contractual Services 141,621 107,601 112,921 5,320 4.94%
Utilities 72,342 71,510 73,205 1,695 2.37%
Repairs & Maintenance 320,705 281,481 305,913 24,432 8.68%
Capital Purchases 295,955 ‐ 35,630 35,630 0.00%
Total $ 7,987,231 $ 7,792,775 $ 8,037,292 $ 244,517
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
FY19
Actual
FY20
Adopted
Budget
FY21
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 increase from FY20 to FY21. The
most significant increase occurred in the
Personnel Services category due to the
fact that the FY21 budget included a 2%
across the board increase for all full‐time
employees and a 1% increase in health
insurance premiums.
151
Police Department
School Resource Officer Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $ 668,857 $ 659,646 $ 684,575 $ 24,929 3.78%
Materials & Supplies 3,421 10,234 6,995 (3,239) ‐31.65%
Contractual Services 7,133 4,650 4,650 ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 5,356 9,474 6,334 (3,140) ‐33.14%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $684,767 $ 684,004 $ 702,554 $ 18,550
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
Net Change*
A review of the budget summary
reveals the School Resource
Officer’s budgeted expenditures
experienced an overall increase
from FY20 to FY21. 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 1% increase
in health insurance premiums. It is
important to note that the Jefferson
City School District funds 50% of the
total School Resource Officer
budget.
Also, in FY19 the City began
budgeting some of the identifiable
expenses that are specifically
associated with School Resource
Officers in this budget. They had
previously been included in the
General Police budget.
152
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 $176,617 $164,908 $168,354 $3,446 2.09%
Materials & Supplies 25,790 19,485 19,905 420 2.16%
Contractual Services 13,610 11,160 12,000 840 7.53%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance ‐ ‐ ‐ ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 216,017 $ 195,553 $ 200,259 $ 4,706
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
Net Change*FY19
Actual
FY20
Adopted
Budget
FY21
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 FY20 to
FY21. 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 1% increase in
health insurance premiums.
153
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 2019 2020 2021
Outcome Measures Actual Goal/Actual Goal
1. Percent of citizen satisfaction survey respondents who respond that the animal
control function promotes responsible pet ownership. 81% 95%/74% 95%
2. Percent increase in animal adoptions. 6% 10%/‐15% 10%
3. Percent increase in animal redemptions. 17% 15%/‐2% 5%
4. Animal adoption rate. 83% 80%/82% 80%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.1.99% 2.00% 2.05%
2. Income generated through animal control services provided (adoption,
redemption, cremation, vet services). $132,438 $158,534 $170,000
3. Animal Control calls for service per Animal Control officer.723 457 625
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 8 8 8
2. Total division adopted budget. $652,516 $658,851 $672,621
3. Number of animals received into the Animal Shelter. 2,306 2,016 1,903
4. Number of animal adoptions. 1,470 1,252 1,330
5. Number of animal redemptions. 451 441 499
6. Number of visitors to the Animal Shelter per calendar year. 16,515 10,367 15,430
7. Number of animal control calls for service. 2,890 1,829 2,500
8. Number of animals treated by veterinarian. 1,855 1,620 1,281
The Animal Shelter was closed from March 23, 2020 to May 4, 2020 due to the COVID‐19 pandemic.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $ 493,936 $ 513,098 $ 517,686 $ 4,588 0.89%
Materials & Supplies 14,833 16,210 16,227 17 0.10%
Contractual Services 19,246 15,079 16,252 1,173 7.78%
Utilities 45,561 38,952 44,889 5,937 15.24%
Repairs & Maintenance 128,957 75,512 77,567 2,055 2.72%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $702,533 $ 658,851 $ 672,621 $ 13,770
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
Net Change*FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
154
Police Department
Animal Control Division
A review of the budget summary reveals
the Animal Control Division’s budgeted
expenditures experienced an overall
increase from FY20 to FY21. The most
significant increase was in the Utilities
category. The is due to anticipated
increased utilities costs for FY21. The
second largest 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 1% increase in health
insurance premiums.
155
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 2019 2020 2021
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. 95% 95%/96% 95%
3. Percent of Cole County Sheriff’s Department staff rating of “Meets Expectations”
or better on effectiveness of communication services. 100% 95%/100% 95%
4. Reduction in time elapsed from call received to call dispatched. Yes Yes/Yes Yes
5. Percentage of 911 calls answered within 10 seconds.* N/A >98%/98.71% >98%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget. 4.68% 4.74% 4.87%
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. $1,536,493 $1,559,967 $1,598,705
3. Number of calls for service received in the 911 Center. 104,286 90,892 107,138
4. Number of calls dispatched public safety personnel. 90,389 78,300 88,238
*New measure effective January 2020; therefore actual reported for 2020 is from January 1, 2020 to October 31, 2020.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $1,312,881 $1,345,693 $1,346,183 $490 0.04%
Materials & Supplies 5,407 5,487 7,153 1,666 30.36%
Contractual Services 105,155 93,279 106,486 13,207 14.16%
Utilities 13,695 12,276 12,276 ‐ 0.00%
Repairs & Maintenance 89,756 103,232 126,607 23,375 22.64%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 1,526,894 $ 1,559,967 $ 1,598,705 $ 38,738
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
Net Change*
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
156
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 FY20 to FY21.
The most significant increase
occurred in the Repairs and
Maintenance category. This increase
is due primarily to an increase in
budgeted maintenance agreements.
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.
157
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, technical rescue
responses, hazardous materials mitigation, emergency
management and community risk reduction. The Fire
Department delivers all services from five strategically located
fire stations and an administrative office. At steady state, 24/7
staffed pieces of equipment include three engines, two rescue
pumpers, two 100’ ladder trucks and a command vehicle. 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 a 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 or backfill during major incidents providing
coverage for the City.
The Fire Department conducts annual fire safety inspections in
80% of commercial occupancies 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. Six Fire
Department personnel serve as on‐shift Special Inspectors
overseeing new construction plan review, high hazard and new business inspections.
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
delivers the National Child Passenger Safety Seat program at all five fire stations.
All sworn personnel are state‐licensed emergency medical technicians (EMTs) or paramedics (EMT‐Ps)
providing round the clock first response emergency medical services. Specialized services include high angle,
water/ice rescue, trench cave‐in, automobile extrication and confined space rescue.
158
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 in an “All Hazards” environment
2. Focus on professional development and proficiency in 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 4:00 minutes or less to emergency incidents
OBJECTIVE: To provide prompt service throughout the jurisdiction suppressing fires quickly and rendering
medical aid, to minimize human suffering
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 commercial occupancies are safe for 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 2019 2020 2021
Outcome Measures Actual Goal/Actual Goal
1. Maintain a public protection classification (ISO) rating of no less than 3/9. 3/3x 3/3x / 2/2x 2/2X
2. Percent of residential fires confined to the room of origin.60% 70%/59.4% 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. 55% 70%/52% 70%
5. Ratio of total training hours to uniformed authorized positions. 18,475 to
75
16,125 to 75 /
16,020 to 75 18,750 to 75
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget. 23.45% 23.78% 24,.05%
2. Incidents per 1,000 population.* 117 115 115
3. (New) Incident (emergency) time to dispatch. 1:50 1:58 1:30
4. (New) Incident (emergency) turnout time. 1:42 1:53 1:30
5. Incident (emergency) response travel time in minutes.3:58 4:02 4:00
6. Incident (emergency) total response time in minutes. 5:39 5:595:30
7. Total “System Response Time” in minutes. 7:22 7:33 7:00
8. Expenditures per capita.* $175.27 $178.44 TBD
159
Fire Department
Performance Measures (continued) 2019 2020 2021
Workload / Service Level Indicators Actual Actual Projected
1. Number of authorized uniformed personnel. 75 75 75
2. Total department adopted budget.$7,691,630 $7,830,735 $7,901,824
3. Number of incidents. 5,151 5,056 5,200
4. Number of inspections/pre‐fire plans. 1,726 1,011 1,850
5. Number of public education/fire prevention events.233 112 225
6. Number of training hours per uniformed personnel.246 214 250
7. Percent of EMS incidents. 59.9% 66.8% 62%
*Population Source: Jefferson City Area Chamber of Commerce
Significant Changes/Initiatives
In 2021, 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
Provide 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
Effective operational response to
emergencies is a core function; the Fire
Department will continue to examine
opportunities for improvement through a
rigorous AAR (After Action Reporting)
process examining significant incidents.
160
Fire Department
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $7,122,031 $7,353,809 $7,415,184 $61,375 0.83%
Materials & Supplies 87,957 73,796 71,719 (2,077) ‐2.81%
Contractual Services 56,687 81,258 87,621 6,363 7.83%
Utilities 92,436 88,350 92,660 4,310 4.88%
Repairs & Maintenance 203,868 233,522 234,640 1,118 0.48%
Capital Purchases 239,591 ‐ ‐ ‐ 0.00%
Total $ 7,802,570 $ 7,830,735 $ 7,901,824 $ 71,089
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
Net Change*
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
A review of the budget summary reveals that Fire
Department’s budgeted expenditures experienced an
overall increased from FY20 to FY21. 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
1% increase in health insurance premiums.
161
Fire Department
Full Time Equivalents (FTEs)
Job Title
FY19
Actual
FY20
Actual
FY21
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 FY21 Adopted and the FY20 Actual figures.
The staffing levels for the Fire Department have remained constant with no expectation of a change in the
future.
162
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 1,850 1,860 1,860 ‐ 0.00%
Repairs & Maintenance ‐ ‐ ‐ ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 1,850 $ 1,860 $ 1,860 $‐
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
Net Change*
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
A review of the budget summary reveals that the Fire Museum budgeted expenditures reflect no change from
FY20 to FY21.
163
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 2020 Fiscal Year, the
Department continued to focus on
recovery from the May 22, 2019,
tornado disaster and two additional
emergencies: the COVID‐19
Pandemic and March 27, 2020 hail
storm. These events reprioritized
many activities for each Division of
Planning and Protective Services
originally planned for the 2020 Fiscal
Year.
The tornado and hail storm
impacted the Building Inspection
and Regulations Division due to the
tremendous about of building and
demolition permits issued and related inspections. Property Maintenance/Code Enforcement experienced an
increase in tornado related property maintenance activity. Neighborhood Services processed scores of
demolition reviews/clearances, managed changes in the volatile world of recycling as well as saw an increase
in the amount of grant funds awarded the City. Environmental Health supported COVID‐19 response efforts of
the State of Missouri Health Department and Cole County Health Department. Planning Division also
supported these efforts as needed.
164
Planning & Protective Services
The second public involvement portion of the Comprehensive Plan update had been halted due to the tornado
and pandemic, but was rebooted in the summer and fall. 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.
Department staff supported special projects such as coordinating the 2020 US Census Complete Count
Committee and supporting Missouri State Penitentiary redevelopment related activities. In FY2021, staff
expects to draft zoning code amendments and rezoning proposals associated with implementation of adopted
neighborhood plans; building related code changes related to structure valuation and special license for
installers of water softeners; 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 $250,567 $268,551 $274,698 $6,147 2.29%
Planning 216,832 226,030 231,410 5,380 2.38%
Metropolitan Planning Organization 234,006 179,601 222,471 42,870 23.87%
Redevelopment and Grant 276,560 211,352 188,421 (22,931) ‐10.85%
Entitlement Grant 230,469 218,368 300,332 81,964 37.53%
Environmental Health 478,612 491,360 501,172 9,812 2.00%
Property Maint/Code Enforcement 330,626 320,334 329,906 9,572 2.99%
Building Inspection and Regulations 467,218 475,766 501,899 26,133 5.49%
Total $ 2,484,890 $ 2,391,362 $ 2,550,309 $ 158,947
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
Net Change*
A review of the Expenses by Division table reveals there is an overall increase in the budget for the
Department of Planning and Protective Services, with the largest increase occurring in the Entitlement Grant.
165
Planning & Protective Services
Budget Summary – Expenses by Category
Category Amount Percent
Expenses:
Personnel Services $1,671,201 $1,758,791 $1,796,965 $38,174 2.17%
Materials & Supplies 36,948 43,285 40,295 (2,990) ‐6.91%
Contractual Services 571,752 456,445 545,499 89,054 19.51%
Utilities 3,898 3,701 4,901 1,200 0.00%
Repairs & Maintenance 55,139 58,890 77,399 18,509 31.43%
Other Operating Expenses 141,139 70,250 85,250 15,000 21.35%
Capital Purchases 4,813 ‐ ‐ ‐ 0.00%
TOTAL $ 2,484,890 $ 2,391,362 $ 2,550,309 $ 158,947
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
Net Change*
A review of the Expenses by Category for the entire department reveals an overall increase from FY20 to FY21,
with the most significant increase occurring in the Contractual Services category.
166
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 2019 2020 2021
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. 75% 100%/100% 100%
2. Percent of all division outcome measures achieved or showing satisfactory progress. 83% 80%/88% 80%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget. 0.80% 0.82% 0.84%
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. $262,609 $268,551 $274,698
3. Number of all department outcome measures achieved or showing satisfactory
progress. 14 15 15
167
Planning & Protective Services
Administration Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $233,036 $248,400 $254,021 $5,621 2.26%
Materials & Supplies 13,122 12,525 12,525 ‐ 0.00%
Contractual Services 4,029 6,800 7,000 200 2.94%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 379 826 1,152 326 39.47%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 250,566 $ 268,551 $ 274,698 $ 6,147
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
Net Change*
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
A review of the budget summary reveals that the
Administration Division’s budgeted expenditures
experienced an overall increase from FY20 to
FY21. 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 1% increase in
health insurance premiums.
168
Planning & Protective Services
Administration Division
Full Time Equivalents (FTEs)
Job Title
FY19
Actual
FY20
Actual
FY21
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 FY21 Adopted and the FY20 Actual figures.
Staffing levels for Planning & Protective Services – Administration have remained constant with no
expectation of a change in the future.
169
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 2019 2020 2021
Outcome Measures Actual Goal/Actual Goal
1. Percent of staff recommendations accepted by Planning and Zoning Commission:
All Applications. 100% 95%/100% 95%
2. Percent of staff recommendations accepted by Planning and Zoning Commission:
Comprehensive Plan Amendments. 100% 98%/100% 98%
3. Percent of Planning & Zoning recommendations accepted by City Council. 95% 95%/100% 95%
4. Percent of applicants rating overall satisfaction with customer service as “good” or
above. 100% 95%/100% 95%
170
Planning & Protective Services
Planning Division
Performance Measures (continued) 2019 2020 2021
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget. 0.68% 0.69% 0.70%
2. Percent of site plan review comments returned to applicant within 15 days. 85% 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. 2.5 2.7 2.7
2. Total division adopted budget. $221,873 $226,030 $231,410
3. Number of all applications processed. 138 127 140
4. Number of site plans and subdivisions reviewed. 35 42 40
5. Number of comprehensive plan amendments processed.3 2 4
6. Number of zoning map amendments processed. 5 2 8
7. Number of zoning text amendments processed. 4 2 4
8. Number of zoning variance applications processed through Board of Adjustment. 7 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 2020, including
the following significant private and public projects: Mid America Bank, Scooters Coffee, High School
Renovation, ALDI supermarket, New Horizons Apartment Building, and Carpenters Apartment Building.
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 2020,
including regulations pertaining to Medical Marijuana
uses and Short Term Rentals. In response to the May
2019 tornado event, planning staff tracked damage
and demolition situations in an effort to track and
make recommendations on potential future land use.
Planning staff also assisted the Neighborhood Services
Division in preparation of the Historic Preservation
Plan and subsequent adoption by the Historic
Preservation Commission and Planning and Zoning
Commission.
The work program for FY21 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.
171
Planning & Protective Services
Planning Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $194,773 $198,157 $202,438 $4,281 2.16%
Materials & Supplies 5,383 8,900 7,000 (1,900) ‐21.35%
Contractual Services 14,728 17,573 20,342 2,769 15.76%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 1,948 1,400 1,630 230 16.43%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 216,832 $ 226,030 $ 231,410 $ 5,380
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
Net Change*
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
A review of the budget summary reveals that
the Planning Division’s budgeted
expenditures experienced an overall increase
from FY20 to FY21. 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 1% increase in health insurance
premiums.
172
Planning & Protective Services
Planning Division
Full Time Equivalents (FTEs)
Job Title
FY19
Actual
FY20
Actual
FY21
Adopted Net Change*
Planner Manager 0.50 0.70 0.70 ‐
Planner I, II 2.00 2.00 2.00 ‐
Planner I
Planner II
Total Full Time 2.50 2.70 2.70 ‐
Planning & Protective Services ‐ Planning
*Net Change represents the difference between the FY21 Adopted and the FY20 Actual figures.
A review of staffing levels for Planning & Protective Services – Planning show no change from FY20 to FY21.
There is no expectation of future changes.
173
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
174
Planning & Protective Services
Metropolitan Planning Organization Division
OBJECTIVE: To achieve sustainable development, using regulating, operating, management, financial, and
policy tools
Performance Measures 2019 2020 2021
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. 0.54% 0.55% 0.68%
2. Percent of all documents (planning, billing, reports) submitted on time by staff to
Board of Directors. 100% 100% 100%
3. Percent of TIP documents approved on time by Board of Directors.100% 100% 100%
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. 2.5 2.3 2.3
2. Total division adopted budget. $175,530 $179,601 $222,471
3. Total division budget (federal). $218,050 $145,844 $145,844
4. Number of public outreach activities. 19 7 25
5. Number of participants in CAMPO activities. 33 6 50
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 FY20, 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. The Limited English Proficiency Plan, the Public Participation Plan, and the
Title VI Plan were prepared by staff and approved by the Board. Staff also assisted member communities in
comprehensive planning activities.
Major projects planned in FY 21 include an update to the Bicycle and Pedestrian Plan, continued support to
member communities in comprehensive planning activities, and planning activities associated with major
thoroughfare planning and transportation priority analysis.
175
Planning & Protective Services
Metropolitan Planning Organization Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $152,887 $165,021 $167,466 $2,445 1.48%
Materials & Supplies 1,386 5,005 5,105 100 2.00%
Contractual Services 78,122 7,500 47,500 40,000 533.33%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 1,611 2,075 2,400 325 15.66%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 234,006 $179,601 $222,471 $ 42,870
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
Net Change*
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
A review of the budget summary reveals
that the Metropolitan Planning Organization
Division’s budgeted expenditures
experienced an overall increase from FY20
to FY21. The most significant increase
occurred in the Contractual Services
category. This increase is due to the fact
that FY21 contains a feasibility study that
was not included in FY20.
176
Planning & Protective Services
Metropolitan Planning Organization Division
Full Time Equivalents (FTEs)
Job Title
FY19
Actual
FY20
Actual
FY21
Adopted Net Change*
Planning & Protective Services ‐ MPO
Planner Manager 0.50 0.30 0.30 ‐
Planner I, II 2.00 2.00 2.00 ‐
Planner I
Planner II
Total Full Time 2.50 2.30 2.30 ‐
*Net Change represents the difference between the FY21 Adopted and the FY20 Actual figures.
A review of staffing levels for Planning & Protective Services – MPO show no change from FY20 to FY21. There
is no expectation of future changes.
177
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
178
Planning & Protective Services
Redevelopment & Grants Division
Performance Measures 2019 2020 2021
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).
34% 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% 0.64% 0.57%
2. Percent of CDBG reimbursement requests filed timely.100% 100%100%
3. CDBG timeliness expenditure ratio on November 1 (<1.5 x annual grant). 1.55 0.43 1.00
4. Overall solid waste diversion rate (recycled tonnage as a percent of total waste
collected). 58.8% 40.4% 48.9%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 1.5 1.5 1.0
2. Total division adopted budget. $234,149 $211,352 $188,421
3. Number of CDBG drawdowns filed per year. 12 12 12
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.). 45 41 40
6. Number of compost site participants. 20,422 18,422 16,480
7. Number of household hazardous waste program appointments/participants.312 280 226
8. Amount of glass recycled (in pounds) 540,860 645,560 593,210
Significant Changes/Initiatives
Community Development Block Grant (CDBG): The City is in the process of amending the 2019‐2023
Consolidated Action Plan to allow for greater flexibility in partnering with local agencies and to accommodate
the unexpected CARES Act funding ($180,297) that was received due to COVID‐19. Despite the challenges the
City has experienced with natural disasters, planned CDBG projects have continued to move forward as
evidenced by the timeliness expenditure ratio improving from 1.55 to 0.43.
Trash & Recycling: The City experienced a dip in the diversion rate due to COVID‐19. Republic Services
suspended curbside recycling March 23 – April 27. Citizen participation in Household Hazardous Waste
collection and yard waste drop off also declined during March and April. The decline is most likely due to social
distancing recommendations; glass recycling increased, but requires no human interaction to participate.
Neighborhood Reinvestment Act/City Incentives: New applications for City Incentive programs were
suspended March 27.
179
Planning & Protective Services
Redevelopment & Grants Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $98,315 $106,892 $67,729 $(39,163) ‐36.64%
Materials & Supplies 2,770 1,400 1,700 300 21.43%
Contractual Services 34,198 32,650 33,400 750 2.30%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 138 160 342 182 113.75%
Other Operating Expenses 141,139 70,250 85,250 15,000 21.35%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 276,560 $ 211,352 $ 188,421 $ (22,931)
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
Net Change*
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
A review of the budget summary reveals that
the Redevelopment & Grants Division’s
budgeted expenditures experienced an overall
decrease from FY20 to FY21. The largest
decrease is in the Personnel Services category.
This decrease is due to the fact that in FY21 the
Neighborhood Services Manager position was
reclassified to a Neighborhood Services
Supervisor position and was budgeted 50% to
the Redevelopment & Grants Division and 50%
to the Entitlement Grant Division. In FY20 the
Neighborhood Services Manager position had
been budgeted 100% to the Redevelopment &
Grants Division.
The Other Operating Expenses category increase
from FY20 to FY21 due to the addition of funds
for the NRA‐Rental Façade program.
180
Planning & Protective Services
Redevelopment & Grants Division
Full Time Equivalents (FTEs)
Job Title
FY19
Actual
FY20
Actual
FY21
Adopted Net Change*
Planning & Protective Services‐
Redev & Grants
Neighborhood Services Manager 1.00 1.00 ‐ (1.00)
Neighborhood Services Supervisor ‐ ‐ 0.50 0.50
Neighborhood Services Specialist 0.50 0.50 0.50 ‐
Total Full Time 1.50 1.50 1.00 (0.50)
*Net Change represents the difference between the FY21 Adopted and the FY20 Actual figures.
A review of staffing levels for the Redevelopment & Grants Division shows a decrease from FY20 to FY21. This
decrease is due to the fact that in FY21 the Neighborhood Services Manager position was reclassified to a
Neighborhood Services Supervisor position and was budgeted 50% to the Redevelopment & Grants Division
and 50% to the Entitlement Grant Division. There is no expectation of future changes.
181
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
182
Planning & Protective Services
Entitlement Grant Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $47,570 $61,243 $99,980 $38,737 63.25%
Materials & Supplies 2,376 3,525 2,035 (1,490) ‐42.27%
Contractual Services 180,271 153,450 198,057 44,607 29.07%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 252 150 260 110 73.33%
Other Operating Expenses ‐ ‐ ‐ ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 230,469 $ 218,368 $ 300,332 $ 81,964
*Net Change represents the difference between the FY21 Adopted and the FY20 Actual figures.
Net Change*
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
A review of the budget summary reveals that
the Entitlement Grant Division’s budgeted
expenditures experienced an overall increase
from FY20 to FY21. The most significant
increase occurred in the Contractual Services
category. This increase is due primarily to a
an increase in the Public Improvement
account.
183
Planning & Protective Services
Entitlement Grant Division
Full Time Equivalents (FTEs)
Job Title
FY19
Actual
FY20
Actual
FY21
Adopted Net Change*
Planning & Protective Services‐
Entitlement Grant
Neighborhood Services Specialist II ‐ ‐ 0.50 0.50
Neighborhood Services Specialist II 0.50 0.50 0.50 ‐
Administrative Technician 0.50 ‐ ‐ ‐
Neighborhood Services Specialist I ‐ 0.50 0.50 ‐
Total Full Time 1.00 1.00 1.50 0.50
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
A review of staffing levels for the Planning & Protective Services – Entitlement Grant shows an increase from
FY20 to FY21. This increase is due to the fact that in FY21 the Neighborhood Services Manager position that
was in the Redevelopment & Grants Division was reclassified to a Neighborhood Services Supervisor position
and was budgeted 50% to the Redevelopment & Grants Division and 50% to the Entitlement Grant Division.
There is no expectation of future changes.
184
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 2019 2020 2021
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. 72% 90%/72% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget.1.47% 1.49% 1.53%
2. Number of routine inspections per fixed establishment. 1.83 1.5 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). 308 311 320
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. $481,579 $491,360 $501,172
3. Number of fixed food establishment permits. 317 322 317
4. Number of fixed food establishment inspections per year.724 705 762
185
Planning & Protective Services
Environmental Health Services Division
Performance Measures (continued) 2019 2020 2021
Workload / Service Level Indicators (continued) Actual Actual Projected
5. Number of all food establishment inspections per year.770 779 700
6. Number of high risk establishments inspected every 6 months. 33 32 32
7. Number of temporary food event permits inspected.46 33 45
8. Number of complaints investigated about food service establishments annually. 88 72 72
9. Number of food‐borne illness reports investigated annually.1412 15
10. Number of fixed establishments with critical violations. 102 89 70
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 food
establishments 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 2020 as staff continued to promote its online food safety training course and conduct onsite food
safety education training to food service employees.
In March 2020, due to the Coronavirus Pandemic, the Environmental Health Division had to adjust its
operating procedures. Routine health inspection of food service establishments were delayed because of the
restrictions put in place by national, state, and local pandemic health orders. The focus of the Environmental
Health Division was re‐directed in the support of State of Missouri Health Department and the Cole County
Health Department in supporting the health initiative in combating the spread of the coronavirus. Staff
focused on educating businesses and the general public in public health protection against the spread of the
virus. Food establishments were given out education material regarding the virus and how to operate during
this time. The public was also given direction in the process of disinfecting their homes and how to go about
daily life during this pandemic and remain safe.
186
Planning & Protective Services
Environmental Health Services Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $248,222 $254,755 $260,319 $5,564 2.18%
Materials & Supplies 2,460 2,625 2,625 ‐ 0.00%
Contractual Services 193,876 196,900 199,300 2,400 1.22%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 34,054 37,080 38,928 1,848 4.98%
Other Operating Expenses ‐ ‐ ‐ ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 478,612 $491,360 $501,172 $ 9,812
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
Net Change*
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
A review of the budget summary reveals the
Environmental Health Services Division’s
budgeted expenditures experienced an
overall increase from FY20 to FY21. 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 1% increase in health
insurance premiums.
187
Planning & Protective Services
Environmental Health Services Division
Full Time Equivalents (FTEs)
Job Title
FY19
Actual
FY20
Actual
FY21
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 FY21 Adopted and the FY20 Actual figures.
Staffing levels for
Planning & Protective
Services –
Environmental Health
Services have remained
constant with no
expectation of a change
in the future.
188
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)
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 2019 2020 2021
Outcome Measures Actual Goal/Actual Goal
1. Percent of cases/complaints brought into compliance through all processes. 98% 85%/97.9% 95%
2. Percent of cases resolved through voluntary compliance (prior to abatement,
summons or hearing). 97% 90%/96.48% 95%
189
Planning & Protective Services
Property Maintenance/Code Enforcement Division
Performance Measures (continued) 2019 2020 2021
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget.1.05% 0.97% 1.00%
2. Percent of all property maintenance/nuisance cases closed since November 1. 98% 97.9% 95%
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. 14% 34% 15%
5. Number of rental housing complaints by parcel. 57 102 55
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. $345,278 $320,334 $329,906
3. Number of cases investigated annually. 5,323 6,011 5,100
4. Number of cases closed annually. 5,211 5,939 4,900
5. Number of cases closed through voluntary compliance (prior to abatement, summons
or hearing). 5,046 5,730 4,800
6. Number of buildings on the “abandoned buildings” registry as of October 31. 91 77 91
7. Number of buildings added on the “abandoned buildings” registry since November 1. 18 28 10
8. Number of buildings removed from the “abandoned buildings” registry annually. 36 41 10
9. Number of building maintenance complaints received.1,224 384 300
10. Number of property maintenance cases proceeding to administrative hearing. 3 31 9
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 2020
include (1) implemented rental inspection program
which requires all known rental properties 7000 plus
units to receive an exterior inspection at least once
annually. (2)amended the Dangerous Building Ordinance
to declare Property Housing Inspectors as Dangerous
Building Inspectors and clarified the process for
dangerous buildings enforcement. Since the change we
have successfully held administrative hearings ordering
the demolition or repair of ten dangerous properties.
190
Planning & Protective Services
Property Maintenance/Code Enforcement Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $246,567 $262,942 $273,948 $11,006 4.19%
Materials & Supplies 4,259 5,190 5,190 ‐ 0.00%
Contractual Services 56,668 33,572 31,900 (1,672) ‐4.98%
Utilities 3,898 3,701 3,701 ‐ 0.00%
Repairs & Maintenance 14,421 14,929 15,167 238 1.59%
Other Operating Expenses ‐ ‐ ‐ 0.00%
Capital Purchases 4,813 ‐ ‐ ‐ 0.00%
Total $ 330,626 $ 320,334 $ 329,906 $ 9,572
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
Net Change*
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
A review of the budget summary reveals the
Property Maintenance/Code Enforcement
Division’s budgeted expenditures
experienced an overall increase from FY20
to FY21. The most significant increase is in
the Personnel Services category. This
increase is due primarily to the fact that
FY21 includes a 2% across the board
increase for all full‐time employees and a 1%
increase in health insurance premiums.
The Contractual Services category decrease
is due to the fact that the FY21 budget does
not include any funding for tuition
reimbursement.
191
Planning & Protective Services
Property Maintenance/Code Enforcement Division
Full Time Equivalents (FTEs)
Job Title
FY19
Actual
FY20
Actual
FY21
Adopted Net Change*
Planning & Protective Services‐
Property Maint. & Code Enforcement
Property & Housing Supervisor ‐ ‐ 1.00 1.00
Property & Housing Inspector I, II 3.00 3.00 2.00 (1.00)
Property & Housing Inspector I
Property & Housing Inspector II
Administrative Technician 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 FY21 Adopted and the FY20 Actual figures.
A review of staffing levels for Planning & Protective Services – Property Maintenance & Code Enforcement
shows no changes from FY20 to FY21. There is no expectation of changes in the future.
192
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 2019 2020 2021
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. 40% 70%/8% 30%
3. Overall building services rating as “good” or above. 80% 85%/80% 85%
193
Planning & Protective Services
Building Inspection and Regulation Division
Performance Measures (continued) 2019 2020 2021
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget. 1.46% 1.44% 1.53%
2. Percent of cost recovery (permit fees collected/division budget). 78% 130% 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). 72% 68% 90%
6. Percent of new nonresidential building plans reviewed within 15 work days of
receipt. 47% 38% 50%
7. Percent of residential building permits issued within 5 work days of application. 92% 99% 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. 94% 94%85%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 6 6 6
2. Total division adopted budget. $480,544 $475,767 $501,899
3. Amount of permit fees received (building construction, electrical, plumbing) $376,645 $622,051 $260,000
3a. Amount of license fees received (includes contractor licenses). $33,849 $33,189 $30,000
4. Number of all permits issued (building construction, electrical, plumbing, sign and
demolition). 1,317 3,533 1,200
5. Number of building plans received (commercial/nonresidential – new, alterations,
and additions). 99 91 60
6. Number of plans received for new nonresidential. 17 8 5
7. Number of nonresidential plans approved within 15 work days of receipt
(nonresidential alterations, including tenant finish). 71 62 50
8. Number of residential building permits issued (new, alterations, and additions). 396 2,883 330
9. Number of residential building permits issued within 7 calendar days of receipt
(new, alterations, and additions). 365 2,859 290
10. Number of inspections, all disciplines. 2,756 2,883 3,000
Significant Changes/Initiatives
In FY2019, the Division continued informing the public about the 2015 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.
During FY19, natural disasters occurred that increased workload. Flooding occurred in the Callaway County
section of town and the tornado event ( May 22, 2019) damaged about 3 square miles of eastern Jefferson
City. That event showed weaknesses in the community’s buildings. It appears that the storm doubled the
workload of the Division.
194
Planning & Protective Services
Building Inspection and Regulation Division
Then during FY2020, the western side of town experienced a hail event (March 27, 2020). The Division so far
has issued in excess of 1,000 building permits for re‐roof projects. Contract help was obtained to help process
permits. The roof replacement work could possibly go until the spring of 2021. Revisions to processes and
adjustments of city resource allocations will need to be done for the increased workload. This was in addition
to the coronavirus pandemic which delayed the 2018 code version review.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $ 449,832 $461,382 $ 471,064 $ 9,682 2.10%
Materials & Supplies 5,193 4,115 4,115 ‐ 0.00%
Contractual Services 9,858 8,000 8,000 ‐ 0.00%
Utilities ‐ ‐ 1,200 1,200 0.00%
Repairs & Maintenance 2,335 2,270 17,520 15,250 671.81%
Other Operating Expenses ‐ ‐ ‐ ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $467,218 $475,767 $ 501,899 $ 26,132
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
Net Change*FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
A review of the budget summary reveals the
Building Inspection and Regulation Division’s
budgeted expenditures experienced an overall
increase from FY20 to FY21. The most significant
increase is in the Repairs & Maintenance category.
This increase is due primarily to the addition of a
maintance agreement for the Development
Electronic Processing Software in the FY21 budget.
195
Planning & Protective Services
Building Inspection and Regulation Division
Full Time Equivalents (FTEs)
Job Title
FY19
Actual
FY20
Actual
FY21
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
Building Plans Reviewer 1.00 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 FY21 Adopted and the FY20 Actual figures.
Staffing levels for the Building Inspection and Regulation Division have remained constant with no
expectation of a change in the future.
196
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 $382,314 $371,877 $384,666 $12,789 3.44%
Central Maintenance 1,148,006 1,136,222 1,148,715 12,493 1.10%
Engineering 1,102,482 1,144,540 1,181,106 36,566 3.19%
Street 3,369,806 3,363,151 3,439,750 76,599 2.28%
Total $ 6,002,608 $ 6,015,790 $ 6,154,237 $ 138,447
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
Net Change*
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
A review of the Expenses by Division Budget Summary for Public Works shows an overall increase from FY20
to FY21. All divisions increased, with the Street Division showing the largest change among all divisions.
Budget Summary – Expenses by Category
Category Amount Percent
Expenses:
Personnel Services $3,704,588 $3,763,519 $3,877,671 $114,152 3.03%
Materials & Supplies 810,575 848,065 853,390 5,325 0.63%
Contractual Services 42,834 38,700 39,050 350 0.90%
Utilities 656,831 667,556 677,556 10,000 1.50%
Repairs & Maintenance 712,880 697,950 706,570 8,620 1.24%
Capital Purchases 74,900 ‐ ‐ ‐ 0.00%
Total $ 6,002,608 $ 6,015,790 $ 6,154,237 $ 138,447
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
Net Change*
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
197
Public Works
A review of the Expenses by Category Budget Summary for Public Works shows an overall increase from FY20
to FY21, with the largest increase occurring in the Personnel Services category.
198
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 2019 2020 2021
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. 1.13% 1.13% 1.17%
2. Percent of divisions with expenditures below budget/amended budget. 100% 100% 100%
3. Percent of full‐time employees to those authorized. 100% 100%100%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 3 3 3
2. Total division adopted budget. $371,698 $371,877 $384,666
3. Number of all division outcome measures achieved or showing satisfactory progress. 11 11 11
199
Public Works
Administration Division
Significant Changes/Initiatives
During FY21, 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 FY21, Public Works Administration will focus on
communicating to all of the 130+ employees the mission and values, through ongoing training and
communication.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $286,150 $291,327 $298,416 $7,089 2.43%
Materials & Supplies 91,997 76,300 82,000 5,700 7.47%
Contractual Services 3,901 4,000 4,000 ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 266 250 250 ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $382,314 $371,877 $384,666 $ 12,789
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
Net Change*
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
A review of the budget summary reveals that the Public Works Administration Division’s budgeted
expenditures experienced an overall increase from FY20 to FY21. 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 1% increase in health insurance premiums.
200
Public Works
Administration Division
Full Time Equivalents (FTEs)
Job Title
FY19
Actual
FY20
Adopted
FY21
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 FY21 Adopted and the FY20 Actual figures.
Staffing levels for Public Works – Administration have remained constant with no expectation of a change in
the future.
201
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 2019 2020 2021
Outcome Measures Actual Goal/Actual Goal
1. Percent of department directors rating Central Maintenance services as “good” or
above. 100% 90%/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.3.32% 3.45% 3.50%
2. Combined fleet operating cost per mile. $0.700 $0.700 $0.500
3. Vehicle and equipment to technician ratio. 96: Mech 96: Mech 67: Mech
202
Public Works
Central Maintenance Division
Performance Measures (continued) 2019 2020 2021
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 7 7 7
2. Total division adopted budget. $1,088,197 $1,136,222 $1,148,715
3. Number of vehicles and equipment in the fleet. 484 484 480
4. Number of work orders completed. 3,271 2,983 2,900
5. Number of work order hours per year. 6,170.5 5,778.9 6,500
6. Actual cost of fleet repair. $1,099,553 $1,083,894 $1,200,000
7. Average repair cost per vehicle. $2,272 $2,239 $2,500
Significant Changes/Initiatives
Throughout FY2021, 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 $515,444 $516,460 $528,783 $12,323 2.39%
Materials & Supplies 12,243 15,640 15,640 ‐ 0.00%
Contractual Services 5,072 2,500 2,850 350 14.00%
Utilities 10,591 14,722 14,722 ‐ 0.00%
Repairs & Maintenance 595,099 586,900 586,720 (180) ‐0.03%
Capital Purchases 9,557 ‐ ‐ ‐ 0.00%
Total $ 1,148,006 $ 1,136,222 $ 1,148,715 $ 12,493
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
Net Change*
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
A review of the budget summary reveals that the Central Maintenance Division’s budgeted expenditures
experienced an overall increase from FY20 to FY210. The most significant increase occurred in the Personnel
Services category. This increase is due primarily to the fact that the FY21 budget includes a 2% across the
board increase for all full‐time employees and a 1% increase in health insurance premiums.
203
Public Works
Central Maintenance Division
Full Time Equivalents (FTEs)
Job Title
FY19
Actual
FY20
Actual
FY21
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 FY21 Adopted and the FY20 Actual figures.
Staffing levels for Public Works – Central Maintenance have remained constant with no expectation of a
change in the future.
204
Public Works
Engineering Division
Overview
The Public Works Department, Engineering Division is administered by the Director of Public Works who
reports directly to the City Administrator.
The Public Works Department, Engineering Division provides surveying, designing, project management, and
field inspection services for the implementation of the City’s capital improvement program. The Engineering
Division is also responsible for the engineering review and inspection of developer proposed infrastructure
improvements (street, stormwater, sanitary sewers, etc.). The Engineering Division also provides the
administration of the stormwater, master plan effort, flood plain permitting, and monitoring/reporting for the
City’s National Pollutant Discharge Elimination System (NPDES) Phase II stormwater permit.
Purpose Statement
Contribute to the quality of life of the City by providing safe and aesthetically pleasing City infrastructure
projects.
Department Goals & Objectives (including, but not limited to)
1. Complete City Council approved projects within established timeframes
OBJECTIVE: To ensure timely and efficient implementation of capital improvement projects
OBJECTIVE: To ensure a well‐planned list of projects that fit within existing funding
OBJECTIVE: To be able to qualify, retain, and manage engineering firms to study and or design projects
OBJECTIVE: effectively communicate with other City departments to ensure the smooth movement of
projects through the internal City processes
OBJECTIVE: To ensure accurate and timely review of development plans
2. Achieve the benchmarks set out by our MS4 (municipal stormwater system) permit
OBJECTIVE: To ensure the City maintains compliance with the MS4 permit
Performance Measures 2019 2020 2021
Outcome Measures Actual Goal/Actual Goal
1. Percent of department directors rating the division as “good” or above. 100% 80%/80% 80%
2. Percent of project overruns (excluding change of scope change orders). 4.98% <8%/3.3% <8%
3. Traffic safety (percent change total crashes in City right‐of‐way). ‐25* <2%/19* <2%
4. Percent of building site plan reviews completed within 15 working days of
submittal. 14% 90%/96% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget. 3.51% 3.48% 3.59%
2. Accidents per lane mile. 0.71 0.92 <1
3. Percent of capital projects completed. 27.3% 69% 60%
205
Public Works
Engineering Division
Performance Measures (continued) 2019 2020 2021
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 12 12 12
2. Total division adopted budget. $1,151,446 $1,144,540 $1,181,106
3. Number of accidents in the City right‐of‐ways. 518 671 680
4. Number of bridges maintained. 24 24 24
5. Number of lane miles of road. 723 724 725
* based on a comparison of 2016 data to 2017 data
Significant Changes/Initiatives
During FY21 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 $1,074,179 $1,112,665 $1,148,606 $35,941 3.23%
Materials & Supplies 10,482 10,075 9,700 (375) ‐3.72%
Contractual Services 5,850 9,000 9,000 ‐ 0.00%
Utilities 494 500 500 ‐ 0.00%
Repairs & Maintenance 11,477 12,300 13,300 1,000 8.13%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 1,102,482 $ 1,144,540 $ 1,181,106 $ 36,566
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
Net Change*
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
A review of the budget summary reveals that the Engineering Division’s budgeted expenditures experienced
an overall increase from FY20 to FY21. The most significant increase occurred in the Personnel Services
category. This increase is due primarily to the fact that the FY21 budget includes a 2% across the board
increase for all full‐time employees and a 1% increase in health insurance premiums.
206
Public Works
Engineering Division
Full Time Equivalents (FTEs)
Job Title
FY19
Actual
FY20
Actual
FY21
Adopted Net Change*
Public Works ‐ Engineering
City Engineer 1.00 1.00 1.00 ‐
Administrative Technician 1.00 1.00 1.00 ‐
Civil Engineer 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 FY21 Adopted and the FY20 Actual figures.
Staffing levels for the Engineering
Division have remained constant
with no expectation of a change in
the future.
207
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 2019 2020 2021
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. 10.20% 10.21% 10.47%
2. Percent of street lane miles receiving surface maintenance. 1.8% 5.4% 2.40%
3. Percent of pot holes filled within 1 working day of being reported.91%92% 90%
208
Public Works
Street Division
Performance Measures (continued) 2019 2020 2021
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 28.5 28.5 28.5
2. Total division adopted budget. $3,345,738 $3,363,151 $3,439,750
3. Number of snow removal hours. 3,882 3,308 2,000
4. Number of square yards of pavement repair. 3,677 6,011 5,500
5. Number of street miles swept. 5,755 5,578 6,000
6. Number of lane mile receiving surface treatment.12.47 37.4315
7. Number of winter snow events. 13 13 9
8. Number of street signs replaced. 893*610 600
*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 FY2021 , the Street Division will continue to focus on maintenance of streets and stormwater system.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $1,828,816 $1,843,067 $1,901,866 $58,799 3.19%
Materials & Supplies 695,852 746,050 746,050 ‐ 0.00%
Contractual Services 28,011 23,200 23,200 ‐ 0.00%
Utilities 645,746 652,334 662,334 10,000 1.53%
Repairs & Maintenance 106,038 98,500 106,300 7,800 7.92%
Capital Purchases 65,343 ‐ ‐ ‐ 0.00%
Total $ 3,369,806 $ 3,363,151 $ 3,439,750 $ 76,599
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
Net Change*
A review of the budget summary reveals that the Street Division’s budgeted expenditures experienced an
overall increase from FY20 to FY21. The most significant increase occurred in the Personnel Services category.
This increase is due primarily to the fact that the FY21 budget includes a 2% across the board increase for all
full‐time employees and a 1% increase in health insurance premiums.
209
Public Works
Street Division
Full Time Equivalents (FTEs)
Job Title
FY19
Actual
FY20
Actual
FY21
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 6.00 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 4.00 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 28.50 28.50 28.50 ‐
*Net Change represents the difference between the FY21 Adopted and the FY20 Actual figures.
Staffing levels for
the Street
Division have
remained
constant with no
expectation of a
change in the
future.
210
Transfers & Subsidies
Overview
The General Fund FY21 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 $10,756 $15,000 $15,000 $‐ 0.00%
Airport Subsidy 241,770 250,489 79,111 (171,378) ‐68.42%
Transit Subsidy 1,111,636 1,147,753 579,710 (568,043) ‐49.49%
Total $ 1,364,162 $ 1,413,242 $ 673,821 $ (739,421)
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
Net Change*
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
A review of the budget summary reveals that the
Transfer & Subsidies budgeted expenditures
experienced an overall decrease from FY20 to FY21.
This is due to the fact that in FY21 the Airport and
Transit subsidies are significantly less than in FY20.
Both the Airport and Transit have been awarded grant
funds from The Coronavirus Aid, Relief, and Economic
Security (CARES) Act that can assist with operating
expenditures, thereby reducing the necessary subsidy
from the General Fund.
211
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 FY21 and in FY20 a small amount
was budgeted.
Budget Summary
Category Amount Percent
Expenses:
New Fire Station #2 $764,410 $‐ $‐ $‐ 0.00%
Future Fire Stations 8,828 ‐ ‐ ‐ 0.00%
Stormwater Improvements 296,000 ‐ ‐ ‐ 0.00%
Downtown Streetscape 500 ‐ ‐ ‐ 0.00%
Ongoing Infrastructure/Facility Needs 74,682 5,584 ‐ (5,584) 0.00%
Clark Avenue 1,816 ‐ ‐ ‐ 0.00%
Mo Blvd 1400‐1800 Block 237,168 ‐ ‐ ‐ 0.00%
Total $ 1,383,404 $ 5,584 $‐ $ (5,584)
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
Net Change*
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
212
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.
213
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 (a new terminal is currently under
construction), 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.
214
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
215
Airport Division Fund
Performance Measures 2019 2020 2021
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). 15%* 0.3% 0%
2. Percent of hangar space occupied. 100% 100% 100%
3. Airport fees as percentage of operational cost. 34% 23.4% 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.47.1% 50.8% 16.99%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 3 3 3
2. Total division adopted budget. $513,287 $493,116 $465,568
3. Number of aircraft operations for a 12 month period.23,691* 30,819 25,000
4. Number of snow removal hours. 595 462 325
5. Number of hours closed for maintenance. 0 0 0
6. Number of hours closed for winter weather. 120 26 24
7. Number of hours spent in mowing operations. 600* 1,200 1,100
8. Number of hours spent in customer service. 100* 350 200
9. Number of hours expended in regulatory paperwork.450 850 500
10. Number of aircraft located at the airport. 65 63 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
The FY2021 budget for the Airport Division focuses on replacement of older equipment and maintaining
critical infrastructure.
216
Airport Division Fund
Budget Summary
Category Amount Percent
Revenues:
Federal Grants $ 112,362 $ ‐ $ ‐ $ ‐ 0.00%
State Grants 47,525 46,000 46,000 ‐ 0.00%
Rent & Lease Fees 153,553 130,000 130,000 ‐ 0.00%
Flowage Fees 30,989 26,000 31,000 5,000 19.23%
Miscellaneous 258,294 ‐ ‐ 0.00%
Interest 3,276 ‐ ‐ ‐ 0.00%
Sale of Assets 9,100 ‐ ‐ ‐ 0.00%
Trsfr From General Fd 241,770 250,489 79,111 (171,378) ‐68.42%
Transfer From Cit "E"68,420 ‐ ‐ ‐ 0.00%
Transfer From Cit "F"6,556 ‐ ‐ ‐ 0.00%
Transfer From Cit "G"‐ ‐ ‐ ‐ 0.00%
Transfer From(to) Surplus ‐ 40,627 179,457 138,830 341.72%
TOTAL $ 931,845 $ 493,116 $ 465,568 $ (27,548)
Expenses:
Personnel Services $ 222,340 $ 234,114 $ 214,682 $ (19,432) ‐8.30%
Materials & Supplies 83,508 25,650 25,650 ‐ 0.00%
Contractual Services 171,070 176,677 178,061 1,384 0.78%
Utilities 21,855 32,300 22,800 (9,500) ‐29.41%
Repairs & Maintenance 27,945 24,375 24,375 ‐ 0.00%
Capital Purchases 21,790 ‐ ‐ ‐ 0.00%
Depreciation 930,230 ‐ ‐ ‐ 0.00%
Capital Projects 127,246 ‐ ‐ ‐ 0.00%
TOTAL $ 1,605,984 $ 493,116 $ 465,568 $ (27,548)
Net Income (Loss) $ (674,139) $ ‐ $ ‐ $ ‐
*Net Change represents the difference between the FY21 and the FY20 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*
FY19
Actual
FY20
Adopted
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FY21
Adopted
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A review of the Airport Division’s revenues reveals that the most significant changes from FY20 to FY21 are in
the Transfer from General Fund and 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 FY21 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. Flood insurance proceeds of over $250,000 received in
FY19 contributed to the accumulation in the Airport fund balance.
217
Airport Division Fund
The most significant change in the overall expenditure budget from FY20 to FY21 is within the Personnel
Services category. This decrease from FY20 to FY21 is due to changes in staff that resulted in decreased
salaries and benefits in FY21.
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
FY19
Actual
FY20
Actual
FY21
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 FY21 Adopted and the FY20 Actual figures.
Staffing levels for the Public Works –
Airport Division from FY20 to FY21 will
remain constant with no expectation of a
change in the future.
218
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9
Airport Division Fund
A review of the fund balance projection shows a significant
drop in the projected unrestricted fund balance from FY20
through FY25. 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 revenue source,
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.
220
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
221
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 2019 2020 2021
Outcome Measures Actual Goal/Actual Goal
1. Percent of lease customers agreeing that available parking facilities allow them
to connect to the downtown. 83% 80%/83% 80%
2. Percent of survey respondents rating downtown parking availability as
satisfactory or better. 82% 80%/83% 80%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Parking fees/fines collected as percentage of operational cost.147% 115% 140%
2. Average percent utilization of metered parking spaces. 41% 23.5% 35%
3. Average percent utilization of leased parking spaces. 88% 75% 90%
4. Percent of hours the main parking garage is at capacity.2.0% 0.8% 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. $971,072 $905,308 $929,990
3. Number of parking citations issued. 19,905 11,268 17,000
4. Number of snow removal hours. 365.5 279 250
5. Number of hours the main garage reaches capacity.44.5 18.5 60.0
6. Meter revenue received per space. $312 $113 $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
* Difficult to calculate due to suspension of enforcement due to COVID.
Significant Changes/Initiatives
During FY2021, the Parking Division will be completing the upgrade to our ticket writing processes and
continuing various operation and maintenance tasks associated with the division’s parking lots and garages.
222
Parking Division Fund
Budget Summary
Category Amount Percent
Revenues:
Prk Garage Monthly Rent $ 226,297 $ 205,000 $ 205,000 $ ‐ 0.00%
Prk Garage Hourly 134,151 125,000 125,000 ‐ 0.00%
Prk Meter Receipts 245,289 250,000 250,000 ‐ 0.00%
City Prk Lot Monthly 244,282 250,000 250,000 ‐ 0.00%
Housing Auth Lots 252628 126,945 115,000 115,000 ‐ 0.00%
State Garage Monthly 20,100 24,000 24,000 ‐ 0.00%
Residential Parking Permit 284 600 600 ‐ 0.00%
Parking Fines 123,064 120,000 120,000 ‐ 0.00%
Rent‐Tower Sites 29,030 24,192 29,000 4,808 19.87%
Miscellaneous 5,123 3,500 3,500 ‐ 0.00%
Insurance Claims ‐ ‐ ‐ ‐ 0.00%
Cafeteria Refunds ‐ ‐ ‐ ‐ 0.00%
Long & Short 16 ‐ ‐ ‐ 0.00%
Interest 85,097 50,000 50,000 ‐ 0.00%
Sale of Assets 6,049 ‐ ‐ ‐ 0.00%
Transfer From (to) Surplus ‐ (261,984) (242,110) 19,874 ‐7.59%
TOTAL $ 1,245,727 $ 905,308 $ 929,990 $ 24,682
Expenses:
Personnel Services $ 417,572 $ 453,132 $ 450,031 $ (3,101) ‐0.68%
Materials & Supplies 30,805 36,020 39,520 3,500 9.72%
Contractual Services 195,638 195,348 197,031 1,683 0.86%
Utilities 18,914 35,543 36,307 764 2.15%
Repairs & Maintenance 83,938 185,265 181,101 (4,164) ‐2.25%
Other Operating Expenses ‐ ‐ ‐ ‐ 0.00%
Other Non‐Operating Expenses ‐ ‐ ‐ ‐ 0.00%
Capital Purchases 2,411 ‐ 26,000 26,000 0.00%
Depreciation 75,988 ‐ ‐ ‐ 0.00%
Transfers Out ‐ ‐ ‐ ‐ 0.00%
TOTAL $ 825,266 $ 905,308 $ 929,990 $ 24,682
Net Income (Loss)$ 420,461 $ ‐ $ ‐ $ ‐
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
Net Change*
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
A review of the Parking Division’s revenues reveals that the most significant change from FY20 to FY21 is in the
Transfer From (to) Surplus.
A review of the Parking Division’s expenditures reveals that the most significant change in the expenditures
from FY20 to FY21 is in the Capital Purchases category. In FY21, the budget includes a replacement parking
enforcement vehicle, while FY20 budget did not include any capital purchases.
223
Parking Division Fund
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
FY19
Actual
FY20
Adopted
FY21
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 FY21 Adopted and the FY20 Actual figures.
Staffing levels for the Public Works – Parking
Division have remained constant with no
expectation of a change in the future.
224
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5
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.
226
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.
227
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 2019 2020 2021
Outcome Measures Actual Goal/Actual Goal
1. Percent of riders rating service as “good” or above.96% 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. 0.50 0.23 0.50
2. Crashes per miles traveled. 0.000363 0.000811 0
3. Actual cost per trip – regular routes. $6.93 $7.97 $8.00
4. Actual cost per trip – Handiwheels routes. $18.51 $25.24 $25.00
5. Percent of General Fund subsidy to transit operating fund.44% 45% 23%
228
Transit Division Fund
Performance Measures (continued) 2019 2020 2021
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 26 26 26
2. Total division adopted budget. $2,540,950 $2,522,684 $2,554,960
3. Number of miles of travel by transit. 550,402 493,182 515,000
4. Number of rides on transit. 274,939 212,433 250,000
5. Number of transit accidents. 2 4 0
6. Number of transfers issued. 78,491 52,613 70,000
7. Regular fare revenue. $86,075 $42,453 $75,000
8. Reduced fare revenue. $8,340 $6,450 $7,000
9. Student pass revenue. $4,196 $2,454 $3,000
10. Handiwheel pass revenue. $54,889 $45,274 $45,000
Significant Changes/Initiatives
In FY21, the Transit Division will continue 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 most recent System‐Wide Assessment.
Also in FY21, 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, as well as add the capability for passengers to
utilize contactless electronic ticketing.
The Federal Transit Administration (FTA) has allocated approximately $2.3 million in Coronavirus Aid, Relief,
and Economic Security (CARES) funding for JEFFTRAN operational expenses.
229
Transit Division Fund
Budget Summary
Category Amount Percent
Revenues:
Federal Grants $ 38,189 $ ‐ $ 650,000 $ 650,000 0.00%
State Grants 11,058 ‐ ‐ ‐ 0.00%
State‐Medicaid Waiver‐100%30,941 30,000 25,000 (5,000) ‐16.67%
State‐Medicaid Waiver 60/40 191,173 175,000 155,000 (20,000) ‐11.43%
State‐NEMT 82,951 80,500 65,000 (15,500) ‐19.25%
Federal Operating Grant 798,682 790,000 790,000 ‐ 0.00%
Local Grants ‐ 2,000 ‐ (2,000) ‐100.00%
Bus Fare Boxes 63,075 72,000 62,000 (10,000) ‐13.89%
Adult Passes 27,240 24,000 27,000 3,000 12.50%
Student Passes 5,042 5,000 5,000 ‐ 0.00%
All‐Day Passes ‐ 5,000 ‐ (5,000) ‐100.00%
Handi‐wheel Fares 55,430 55,000 55,000 ‐ 0.00%
Reduced Fare Passes 9,170 10,000 9,000 (1,000) ‐10.00%
U‐Pass 4,917 3,000 5,000 2,000 66.67%
Special Routes 47,896 ‐ ‐ ‐ 0.00%
Vehicle Wash Charge Backs 19,692 19,692 19,692 ‐ 0.00%
Miscellaneous 393 ‐ ‐ ‐ 0.00%
Bus Advertisement 24,205 26,000 25,000 (1,000) ‐3.85%
Insurance Claims 392 ‐ ‐ ‐ 0.00%
Cafeteria Refunds 430 ‐ ‐ ‐ 0.00%
Gas Tax Refund 18,811 17,500 12,000 (5,500) ‐31.43%
Interest 8,441 ‐ ‐ ‐ 0.00%
Sale of Assets 4,536 ‐ ‐ ‐ 0.00%
Transfer From General Fund 1,111,636 1,147,753 579,710 (568,043) ‐49.49%
Transfer From Cit "E"‐ ‐ ‐ ‐ 0.00%
Transfer From Cit "F"81,690 ‐ ‐ ‐ 0.00%
Transfer From (to) Surplus ‐ 60,239 70,558 10,319 17.13%
TOTAL $ 2,635,990 $ 2,522,684 $ 2,554,960 $ 32,276
Expenses:
Personnel Services $ 1,530,136 $ 1,540,731 $ 1,585,776 $ 45,045 2.92%
Materials & Supplies 266,693 231,380 215,247 (16,133) ‐6.97%
Contractual Services 304,224 321,811 315,095 (6,716) ‐2.09%
Utilities 29,014 29,800 29,800 ‐ 0.00%
Repairs & Maintenance 394,831 398,962 409,042 10,080 2.53%
Capital Purchases 75,413 ‐ ‐ ‐ 0.00%
Depreciation 155,414 ‐ ‐ ‐ 0.00%
TOTAL $ 2,755,725 $ 2,522,684 $ 2,554,960 $ 32,276
Net Income (Loss)$ (119,735) $ ‐ $ ‐ $ ‐
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
Net Change*
FY19
Actual
FY20
Adopted
Budget
FY21
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 FY20 to FY21 are in
the Federal Grants and Transfer from General Fund. The City’s practice is to use any available fund balance
prior to the General Fund providing a subsidy, so during the FY21 budget process any funds that had
accumulated in the Transit Division fund balance were to be utilized in an effort to thereby reduce the subsidy
230
Transit Division Fund
needed from the General Fund by as much as possible. Additionally, the FY21 budget includes a significant
amount of Federal Grants revenue that was not included in the FY20 budget. The City received notification
that the Transit Divison would be receiving Coronavirus Aid, Relief, and Economic Security (CARES) funds in the
form of a grant. Due to the size of the grant, the City chose to include a portion of the funds in the FY21
budget which in turn reduced the subsidy needed from the General Fund even further.
The most significant change in the overall expenditure budget from FY20 to FY21 is within the Personnel
Services category. This is due to the fact that the FY21 budget includes a 2% across the board increase for all
full‐time employees and a 1% increase in health insurance premiums.
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
FY19
Actual
FY20
Actual
FY21
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 FY21 Adopted and the FY20 Actual figures.
Staffing levels for the Public Works – Transit Division have remained constant with no expectation of a change
in the future.
231
Transit Division Fund
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23
3
Transit Division Fund
A review of the fund balance projection shows a significant drop in the projected unrestricted fund balance
from FY19 through FY25. 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.
234
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
235
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 2019 2020 2021
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%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Number of sanitary sewer overflows experienced per year. 14 16 17
2. Percent of sanitary sewer overflows responded to within two hours of
notification. 100% 100% 100%
3. Percent of pipes cleaned. 13%9% 15%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 36 36 36
2. Total division adopted budget. $12,123,345 $13,273,319 $12,088,023
3. Number of miles of sanitary sewer. 56 37 50
4. Number of gallons of wastewater treated. 4.5B 3.1B 2.19B
5. Number of sludge tons applied to land. 1,581 1,605 1,900
6. Number of gallons of waste accepted from waste haulers.396,940 431,572 400,000
7. Number of wastewater accounts. 20,299 20,529 20,592
8. Number of treatment facilities. 2 2 2
9. Number of wastewater pump stations. 33 33 33
Significant Changes/Initiatives
Throughout FY21, the Wastewater Division will continue to maintain 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.
Staff will also be evaluating revenue and future spending needs.
236
Wastewater Division Fund
Budget Summary
Category Amount Percent
Revenues:
Federal Grants $39,753 $‐ $‐ $‐ 0.00%
Sewer Charges‐special (mb) 894,621 814,000 804,187 (9,813) ‐1.21%
Sewer Chrg‐holts summit 215,000 215,000 215,000 ‐ 0.00%
Sewer‐pwd#1 (city)7,629,952 7,750,000 7,569,713 (180,287) ‐2.33%
Sewer‐pwd#1 (county)2,397,305 2,384,000 2,426,741 42,741 1.79%
Sewer Charges‐pwd3 314,246 235,000 209,479 (25,521) ‐10.86%
Septic Tank Collections 47,631 72,000 55,928 (16,072) ‐22.32%
Farm Rental 13,059 47,213 1,308 (45,905) ‐97.23%
Sewer Connection Fees 50,531 37,748 33,228 (4,520) ‐11.97%
Miscellaneous 23,477 ‐ ‐ ‐ 0.00%
Cafeteria Refunds 3,037 ‐ ‐ ‐ 0.00%
Long & Short (3) ‐ ‐ ‐ 0.00%
Interest 177,023 180,000 81,925 (98,074) ‐54.49%
Interest‐prin/int accts 51,734 27,000 11,310 (15,690) ‐58.11%
Interest‐reserve acct 515,104 368,000 425,916 57,916 15.74%
Interest‐bond acct 125,690 170,000 79,502 (90,498) ‐53.23%
Sale of Assets 19,815 115,000 ‐ (115,000) ‐100.00%
Capital Contr‐customers 143,822 143,800 ‐ (143,800) ‐100.00%
Capital Contr‐developers 1,173,841 ‐ ‐ ‐ 0.00%
Transfer From (to) Surplus ‐ 714,558 173,786 (540,772) ‐75.68%
Bond Proceeds ‐ ‐ ‐ ‐ 0.00%
TOTAL $13,835,638 $13,273,319 $12,088,023 $(1,185,296)
Administrative Expenses:
Personnel Services $104,328 $197,559 $201,644 $4,085 2.07%
Materials & Supplies 218,688 98,381 83,750 (14,631) ‐14.87%
Contractual Services 1,233,872 1,289,918 1,246,492 (43,426) ‐3.37%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 59 300 120 (180) ‐60.00%
Other Non‐Operating Expenses ‐ ‐ ‐ ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Depreciation 492,384 ‐ ‐ ‐ 0.00%
Debt Service 1,923,454 6,033,224 6,060,185 26,961 0.45%
TOTAL $3,972,785 $7,619,382 $7,592,191 $(27,191)
Net Change*
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
237
Wastewater Division Fund
Budget Summary (continued)
Category Amount Percent
Collection System Expenses:
Personnel Services $1,089,864 $1,128,091 $1,154,370 $26,279 2.33%
Materials & Supplies 53,186 62,360 39,191 (23,169) ‐37.15%
Contractual Services 17,587 22,350 13,128 (9,222) ‐41.26%
Utilities 23,631 27,000 21,020 (5,980) ‐22.15%
Repairs & Maintenance 143,613 167,854 176,619 8,765 5.22%
Capital Purchases 27,301 460,000 168,000 (292,000) ‐63.48%
Depreciation 633,702 ‐ ‐ ‐ 0.00%
TOTAL $1,988,884 $1,867,655 $1,572,328 $(295,327)
Treatment System Expenses:
Personnel Services $1,273,524 $1,291,345 $1,301,078 $9,733 0.75%
Materials & Supplies 479,228 486,864 328,186 (158,678) ‐32.59%
Contractual Services 78,572 110,300 87,139 (23,161) ‐21.00%
Utilities 544,399 580,068 415,646 (164,422) ‐28.35%
Repairs & Maintenance 387,469 433,705 449,455 1 5,750 3.63%
Capital Purchases 53,001 208,000 82,000 (126,000) ‐60.58%
Depreciation 871,014 ‐ ‐ ‐ 0.00%
TOTAL $3,687,207 $3,110,282 $2,663,504 $(446,778)
Expenses Funded by Sewer System Revenue Bonds:
SRF FY12 Bond Projects $‐ $‐ $‐ $‐ 0.00%
SRF FY14 Bond Projects ‐ ‐ ‐ ‐ 0.00%
Series 2016 Bond Projects 1,055,253 ‐ ‐ ‐ 0.00%
TOTAL $1,055,253 $‐ $‐ $‐
Wastewater Capital Projects:
Capital Projects $28,971 $676,000 $260,000 $(416,000) ‐61.54%
Depreciation 1,737,249 ‐ ‐ ‐ 0.00%
TOTAL $1,766,220 $676,000 $260,000 $(416,000)
TOTAL WASTEWATER EXPENSES $12,470,349 $13,273,319 $12,088,023 $(1,185,296)
Net Income (Loss)$ 1,365,289 $‐ $‐ $‐
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
Net Change*
A review of the Wastewater Division revenue activity shows there is a decrease in the revenues from FY20 to
FY21. The decrease is primarily due to the fact that the FY21 utilizes significantly less from the fund balance
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 FY21 budget.
A review of the expense budgets for Administration from FY20 to FY21 reveals that the expenses will remain
fairly stable.
A review of the FY21 expense budget for Collection Systems reveals there is an overall decrease in the budget
238
Wastewater Division Fund
from FY20 to FY21. The FY21 budget for capital purchases has been decreased.
A review of the FY21 expense budget for Treatment Systems reveals there is an overall decrease in the budget
from FY20 to FY21. The decrease is primarily related to a decrease in chemicals and gas in the Materials &
Supplies category, as well as a decrease in power costs for facilities operations in the Utilities category in the
FY21 budget. The FY21 budget for capital purchases has also been decreased.
A review of the FY21 expense budget for Wastewater Capital Projects reveals there is an overall decrease in
the budget from FY20 to FY21.
Full Time Equivalents (FTEs)
Job Title
FY19
Actual
FY20
Actual
FY21
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 FY21 Adopted and the FY20 Actual figures.
Staffing levels for the Public Works – Wastewater Division from FY20 to FY21 have remained constant with no
expectation of a change in the future.
239
Wastewater Division Fund
Expenses By Account Classification -FY21
Wastewater
Council Adopted Budget
Repairs &
Maintenance
5.18%
Con tractual
Materials &
Supplies
3 .73%
Services
21.98%
Tra n sf ers Out
0.00%
Utilities
Capi t a l Projects
2.15%
De bt Servi ce
50.13%
240
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24
1
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.
242
SECTION 8: Capital Improvement Tax Funds
243
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 one 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
244
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 Parks 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.
245
Capital Improvement Tax (CIT) Funds
Capital Improvement Tax Summary by Fund Source
Capital Improvement
Tax Issuance
Fund
Number
FY19
Actual
FY20
Adopted
FY21
Adopted
Future Year
(FY22)
Total
Funding
C.I. Sales Tax D 02‐07 42 7,950 ‐ ‐ ‐ 7,950
C.I. Sales Tax E 07‐12 43 78,198 ‐ ‐ ‐ 78,198
C.I. Sales Tax F 12‐17 44 263,226 ‐ ‐ ‐ 263,226
C.I. Sales Tax G 17‐22 45 6,562,249 4,557,500 5,007,500 2,500,000 18,627,249
Total $ 6,911,623 $ 4,557,500 $ 5,007,500 $ 2,500,000 $ 18,976,623
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 FY21 total estimated expenditures for
capital projects included in the five‐year plan is $5,000,000 with an additional $7,500 budgeted for Transfer to
the TIF Fund, for a total budget of $5,007,500. A summary of the expenditures by category is summarized
below.
246
Capital Improvement Tax (CIT) Funds
Capital Improvement Plan Summary – Expenditures by Category
Category FY19 Actual
FY20
Adopted
FY21
Adopted
Future Year
(FY22)
Total
Funding
Parks and Recreation $ 167,433 $ 547,500 $ 587,500 $ 362,500 $ 1,664,933
Public Safety 4,067,441 937,500 827,500 302,750 6,135,191
Street and Storm Water 2,387,265 2,620,000 2,900,000 1,255,000 9,162,265
Information Technology 78,510 115,000 85,000 65,000 343,510
Other 210,974 337,500 607,500 514,750 1,670,724
Total $ 6,911,623 $ 4,557,500 $ 5,007,500 $ 2,500,000 $ 18,976,623
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.
247
Capital Improvement Tax (CIT) Funds
Capital Improvement Plan Project Summary
Project Description
Project
Number
FY19
Actual
FY20
Adopted
FY21
Adopted
Future Year
(FY22)
Total
Funding
Parks and Recreation:
Oak Hills Improvements 574001 $ 5,519 $ ‐ $ ‐ $‐ $ 5,519
Riverfront Park 574018 7,950 ‐ ‐ ‐ 7,950
Parks Facilities Rehab 574027 32,230 547,500 587,500 362,500 1,529,730
Athletic Field Improvements 574028 88,194 ‐ ‐ ‐ 88,194
Site Acquisition & Fac Develop 574061 11,440 ‐ ‐ ‐ 11,440
Community Park Renovation 574065 22,100 ‐ ‐ ‐ 22,100
Public Safety:
Fire Equip Replacement 575002 ‐ 37,500 37,500 18,750 93,750
Fire Apparatus 575004 2,038,274 ‐ ‐ ‐ 2,038,274
New Fire Station #2 575006 1,446,789 ‐ ‐ ‐ 1,446,789
Police Field Oper Equip 575009 123,373 60,000 ‐ 84,000 267,373
Police Renov & Upgrades 575010 772 56,219 ‐ ‐ 56,991
Fire Apparatus ‐ Loan Principal 575017 352,780 314,326 322,037 165,071 1,154,214
Fire Apparatus ‐ Loan Interest 575018 47,220 85,674 77,963 34,929 245,786
PD Info System Improvements 575019 20,000 20,000 ‐ ‐ 40,000
Communications Equip Upgrades 575020 38,233 120,000 250,000 ‐ 408,233
Police Vehicles 575021 ‐ 243,781 140,000 ‐ 383,781
Street and Storm Water:
Stormwater Improvements 576007 40,144 200,000 360,000 520,000 1,120,144
Mesa/Chickadee/Shellridge Stmw 576019 8,569 ‐ ‐ ‐ 8,569
City/County Cooperative Projects 577020 ‐ 1,160,000 1,220,000 ‐ 2,380,000
Street Resurfacing 577031 1,242,272 1,200,000 1,200,000 600,000 4,242,272
Downtown Electric 577058 165,248 ‐ ‐ ‐ 165,248
Local Road Studies/Grant match 577062 31,760 ‐ 60,000 30,000 121,760
Clark Avenue 577063 9,745 ‐ ‐ ‐ 9,745
Dunklin Street Bridge 577067 830,234 ‐ ‐ ‐ 830,234
Misc Nhood Sidewalk 577106 ‐ 60,000 60,000 105,000 225,000
Mo Blvd 1400‐1800 Block 590071 59,293 ‐ ‐ ‐ 59,293
Information Technology:
Its/gis 578051 78,510 115,000 85,000 65,000 343,510
Other:
Contingency 578063 ‐ ‐ 550,000 294,750 844,750
Court Design/Reno 578077 48,930 ‐ ‐ ‐ 48,930
Transfer to Tif Fund 590050 5,378 7,500 7,500 ‐ 20,378
Transit Matching 590070 81,690 180,000 ‐ 220,000 481,690
Airport Matching 590075 74,976 150,000 50,000 ‐ 274,976
Total $ 6,911,623 $ 4,557,500 $ 5,007,500 $ 2,500,000 $ 18,976,623
The table above illustrates how the sales tax revenues were expended in FY19, as well as the projected
expenditures for FY20 and FY21. The schedule also includes estimated projections for the future half‐year as
the current tax issuance sunsets on March 31, 2022.
248
Capital Improvement Tax (CIT) Funds
The following pages display a few examples of the completed major projects and upcoming major projects
with a brief description and explanation of the rationale for each.
Project Name: 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
and make down payments on seven new fire trucks (project #575004). The remaining balance to purchase of
seven new fire trucks would then be financed (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.
249
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 FY20 and FY21, 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.
250
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.
251
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.
252
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 continues implementation of the newly adopted park system wide master plan. The Park
Commission’s highest priority is the complete rehabilitation of Community Park. Community Park opened on
July 3, 2020. The park includes a climbing ropes tower with slide, zip lines, sprayground, covered shelter, and
restrooms. Planning and preliminary design are complete 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 2020:
Community Park improvements are complete and the park opened July 3, 2020.
Completed design, plans and specifications for improvements at McClung Park and Ellis‐Porter Riverside
Park.
Completed improvements to the Optimist Sports Complex. Work included replacing backstops, adding
permanent outfield fencing on Kutscher Field, outfield windscreen and enlarging player’s dugouts.
Improvements at McClung Park are underway – the project is approximately 20% complete.
Exciting improvements at Ellis‐Porter Riverside Park will begin mid‐June. The biggest improvement will be
the construction of a new amphitheater.
253
Department of Parks, Recreation and Forestry
Budget Summary – Revenues by Category
Category Amount Percent
Revenues:
Sales & Use Taxes $ 5,597,755 $ 5,665,000 $ 5,778,300 $ 113,300 2.00%
Property Taxes ‐ ‐ ‐ ‐ 0.00%
Intergovernmental (3,616) ‐ ‐ ‐ 0.00%
Other Operating 47,891 35,950 35,950 ‐ 0.00%
Interest Income 92,051 35,000 35,000 ‐ 0.00%
Other Non‐Operating 633 10,000 10,000 ‐ 0.00%
Carry Over Surplus ‐ 52,167 108,891 56,724 108.73%
Ice Arena 573,607 563,950 563,950 ‐ 0.00%
Golf Course 513,652 596,500 569,100 (27,400) ‐4.59%
Memorial Pool 255,785 249,650 249,650 ‐ 0.00%
Ellis Porter Pool 147,614 149,150 149,150 ‐ 0.00%
Parks Maintenance 274,049 244,483 219,683 (24,800) ‐10.14%
Recreation Programs 374,990 451,250 528,250 77,000 17.06%
Outdoor Recreation 18,807 94,200 121,100 26,900 28.56%
Camp Programs 244,872 241,400 247,400 6,000 2.49%
Multipurpose Building 205,161 344,250 358,250 14,000 4.07%
Capital Projects ‐ ‐ ‐ ‐ 0.00%
TOTAL $ 8,343,251 $ 8,732,950 $ 8,974,674 $ 241,724
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
Net Change*
254
Department of Parks, Recreation and Forestry
The budgeted revenues
for FY21 show an increase
compared to FY20 with
the most significant
change in the Sales & Use
Taxes category. The Sales
& Use Taxes category for
the Department was
budgeted in FY21 with a
2% increase to the FY20
adopted budget amount.
The second most
significant increase is in
the Recreation Programs
category. This increase is
due primarily to the
purchase of the 63
Diamonds Sports Complex
in February 2020. The
addition of this sports
complex will allow for
additional baseball
leagues and increased
revenue due from field
rentals.
255
Department of Parks, Recreation and Forestry
Budget Summary – Expenses by Division
Division Amount Percent
Administration $ 1,017,554 $ 1,795,040 $ 1,504,401 $ (290,639) ‐16.19%
Ice Arena 792,551 749,238 792,119 42,881 5.72%
Golf Course 849,413 751,842 780,234 28,392 3.78%
Memorial Pool 374,749 307,145 355,412 48,267 15.71%
Ellis Porter Pool 258,819 224,877 239,945 15,068 6.70%
Parks Maintenance 2,085,829 2,466,139 2,556,482 90,343 3.66%
Recreation Programs 946,986 954,982 1,092,474 137,492 14.40%
Outdoor Recreation 284,255 349,543 376,517 26,974 7.72%
Camp Programs 304,352 442,529 476,678 34,149 7.72%
Multipurpose Building 399,001 600,815 713,525 112,710 18.76%
Transfers & Subsidies 5,378 7,500 7,500 ‐ 0.00%
Capital Projects 1,586,586 83,300 80,387 (2,913) ‐3.50%
TOTAL $ 8,905,473 $ 8,732,950 $ 8,975,674 $ 242,724
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
Net Change*
256
Department of Parks, Recreation and Forestry
In the pages that follow, you will find information on the individual divisions within the Department. The direct
revenue generated and the direct cost to operate is tracked separately for each division in an effort to
evaluate and to be accountable for the cost of each. It is not expected that each division will report a net
profit.
A review of the expenditures by
division reveals an overall increase
in the Parks and Recreation budget
with the most significant increases
occurring in the Recreation
Programs, Multipurpose Building,
and Parks Maintenance divisions.
In the Recreation Programs
division, the increase is due to
additional funds being budgeted in
FY21 for concession food and
utilities compared to FY20, as well
as funds to purchase a ventless
fryer and to replace computers.
In the Multipurpose Building
division, the increase is due to
additional funds being budgeted in
FY21 for personnel services and
maintenance agreements
compared to FY20.
In the Parks Maintenance division,
the increase is due to additional
funds being budgeted in FY21 for
contractual services compared to
FY20.
257
Department of Parks, Recreation and Forestry
Full Time Equivalents (FTEs)
Job Title
FY19
Actual
FY20
Actual
FY21
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 9.00 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 3.00 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 3.00 3.00 3.00 ‐
Parks Maintenance ‐ Trainee, Worker, Senior Worker 21.00 21.00 21.00 ‐
Parks maintenance Worker Trainee
Parks Maintenance Worker
Senior Parks Maintenance Worker
Administrative Technician 1.00 1.00 1.00 ‐
Customer Service Rep 1.00 1.00 1.00 ‐
Total Full Time 52.00 52.00 52.00 ‐
*Net Change represents the difference between the FY21 Adopted and the FY20 Actual figures.
258
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.
259
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 2019 2020 2021
Outcome Measures Actual Goal/Actual Goal
1. Percent of Commission members rating department director’s performance
as “good” or better. 57% 90%/TBD 90%
2. Percent of outcome measures of department divisions achieved or showing
satisfactory progress. 85% 90%/86% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of growth in number of new households/family members in RecTrac
customer database.
21% HH
10% F
19% HH
8% F
10% HH
6% F
2. Percent of growth in new Facebook friends. 9%8% 5%
3. Percent of growth in new Friends of Parks. 10%9% 10%
4. Percent of member attendance at Parks and Recreation Commission
meetings. 90% 89% 90%
5. Percent of program and facility cost recovery from user fees as measured by
annual Enterprise Operations report. 55% 57% 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. 28% 22% 25%
8. Percent of survey respondents who indicated registration process was easy
and convenient with a rating of strongly agree or agree. 83% 85% 85%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).7 7 7
2. Total division adopted budget. $1,019,353 $1,795,039 $1,504,401
3. Number of Parks and Recreation Commission and Advisory Committee
meetings within fiscal year. 24 16 23
260
Department of Parks, Recreation and Forestry
Administration
Performance Measures (continued) 2019 2020 2021
Workload / Service Level Indicators (continued) Actual Actual Projected
4. Number of facility and program participations as measured by the annual
department Enterprise Operations Report. 458,865 311,748 503,236
5. Number of activity registration transactions as measured by the RecTrac
General Ledger Summary Distribution Report. 14,489 6,723 8,500
6. Number of facility/rental reservation transactions as measured by the
RecTrac General Ledger Summary Distribution Report. 3,660 4,015 4,800
7. Number of households/family members in RecTrac customer database. 41,818/75,821 42,523/77,936 43,500/78,000
8. Number of Facebook friends. 7,647 8,270 8,500
9. Number of Friends of Parks. 1,666 1,824 1,950
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $ 511,526 $ 542,386 $ 509,216 $ (33,170) ‐6.12%
Materials & Supplies 55,554 8,400 11,100 2,700 32.14%
Contractual Services 445,017 486,838 507,452 20,614 4.23%
Utilities 596 615 615 ‐ 0.00%
Repairs & Maintenance 2,416 3,800 3,850 50 1.32%
Capital Purchases 2,445 3,000 3,000 ‐ 0.00%
Debt Service ‐ 750,000 469,168 (280,832) ‐37.44%
TOTAL $ 1,017,554 $ 1,795,039 $ 1,504,401 $ (290,638)
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
Net Change*
261
Department of Parks, Recreation and Forestry
Administration
The Department tracks the
expenses associated with
administrative services for
the Department of Parks,
Recreation and Forestry.
A debt service payment was
budgeted in FY21 to satisfy
the required debt payment
for the special obligation
bond that was issued in
FY20. The FY20 debt service
budget was an estimate of
the anticipated FY20
requirement.
262
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 2019 2020 2021
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%/92% 90%
2. Percent of survey respondents rating their enjoyment of skating lessons as
“satisfied” or above based on post activity evaluations. 95% 90%/90% 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. 72% 81% 85%
2. Percent of ice time utilized in 24‐hour day (seasonal average). 75% 75% 75%
3. Percent of days open in operating season. 94%79%97%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).2 2 2
2. Total division adopted budget. $734,426 $749,238 $792,119
3. Number of participants in skating lessons. 10,040 3,520 9,000
4. Number of participants in public skating sessions. 19,384 16,097 22,000
5. Number of participants in ice sports. 11,353 6,931 14,000
6. Number of participants in special events. 14,538 11,393 18,000
7. Number of participants in rentals. 4,382 1,909 6,000
8. Total number of participants. 59,697 39,850 70,000
9. Total hours of operation. 8,232 8,789 8,600
10. Total ice time utilized. 6,174 5,202 6,500
263
Department of Parks, Recreation and Forestry
Ice Arena
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 573,607 $ 563,950 $ 563,950 $ ‐ 0.00%
TOTAL $ 573,607 $ 563,950 $ 563,950 $ ‐
Expenses:
Personnel Services $ 390,263 $ 356,447 $ 367,179 $ 10,732 3.01%
Materials & Supplies 101,717 119,250 128,250 9,000 7.55%
Contractual Services 90,145 73,491 88,390 14,899 20.27%
Utilities 122,236 136,650 139,200 2,550 1.87%
Repairs & Maintenance 43,817 61,900 67,600 5,700 9.21%
Capital Purchases 44,373 1,500 1,500 ‐ 0.00%
TOTAL $ 792,551 $ 749,238 $ 792,119 $ 42,881
Net Income (Loss) $ (218,944) $ (185,288) $ (228,169) $ (42,881)
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
Net Change*
264
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.
265
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 2019 2020 2021
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. 100% 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. 90% 85%/94% 85%
3. Percent of survey respondents rating overall golfing experience as “satisfied”
or above based on post activity evaluations. 97% 90%/97% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of repeat tournaments. 82%79% 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. 94% 100% 85%
3. Percent of program/facility cost recovery from user fees as measured by
Annual Enterprise Operations Report. 61% 81% 79%
4. Percent of days open in the operating season. 73%72% 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. $946,432 $751,842 $780,234
3. Number of rounds played. 18,508 20,401 21,000
4. Number of tournament rounds played. 2,712 2,246 2,000
5. Number of lesson participants. 1,460 925 1,200
6. Number of “buckets of balls” sold for driving range use.4,525 4,205 4,500
7. Number of days open during operating season. 268 out of 363 262 out of 366 280 out of 363
8. Number of repeat tournaments and total tournaments.32 out of 39 22 out of 28 20 out of 28
266
Department of Parks, Recreation and Forestry
Golf Course
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 513,652 $ 596,500 $ 569,100 $ (27,400) ‐4.59%
TOTAL $ 513,652 $ 596,500 $ 569,100 $ (27,400)
Expenses:
Personnel Services $ 398,666 $ 441,957 $ 459,699 $ 17,742 4.01%
Materials & Supplies 160,626 170,750 178,100 7,350 4.30%
Contractual Services 48,428 56,500 52,200 (4,300) ‐7.61%
Utilities 20,696 27,735 27,735 ‐ 0.00%
Repairs & Maintenance 50,143 53,500 62,500 9,000 16.82%
Capital Purchases 170,854 1,400 ‐ (1,400) ‐100.00%
TOTAL $ 849,413 $ 751,842 $ 780,234 $ 28,392
Net Income (Loss) $ (335,761) $(155,342) $(211,134) $ (55,792)
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
Net Change*
267
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.
268
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 2019 2020 2021
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. 95% 100%/96% 100%
2. Percent of respondents rating enjoyment of swimming lessons “satisfied” or
above based on post activity evaluations. 88% 100%/93% 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% 60% 70%
2. Number of safety audits received with a 4 out of 5 star rating. 3 of 3 1 of 2 2 of 2
3. Number of days open in operating season. 75 of 78 72 of 73 78 of 78
269
Department of Parks, Recreation and Forestry
Memorial Pool
Performance Measures (continued) 2019 2020 2021
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. $342,100 $307,145 $355,412
3. Number of participants in swim lessons. 3,209 1,062 3,600
4. Number of participants in public sessions. 30,189 17,497 32,000
5. Number of participants in pool rentals. 3,901 1,270 4,100
6. Number of participants in water safety, education and training. 81 0 700
7. Total number of participants. 37,380 19,829 40,400
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 255,785 $ 249,650 $ 249,650 $ ‐ 0.00%
TOTAL $ 255,785 $ 249,650 $ 249,650 $ ‐
Expenses:
Personnel Services $ 207,611 $ 175,495 $ 181,962 $ 6,467 3.69%
Materials & Supplies 53,596 59,500 55,500 (4,000) ‐6.72%
Contractual Services 4,812 6,000 6,000 ‐ 0.00%
Utilities 53,622 43,200 64,000 20,800 48.15%
Repairs & Maintenance 33,365 22,950 44,950 22,000 95.86%
Capital Purchases 21,743 ‐ 3,000 3,000 0.00%
TOTAL $ 374,749 $ 307,145 $ 355,412 $ 48,267
Net Income (Loss) $ (118,964) $ (57,495) $ (105,762) $ (48,267)
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
Net Change*
270
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.
271
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.
272
Department of Parks, Recreation and Forestry
Ellis Porter Pool
Performance Measures 2019 2020 2021
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. 88% 100%/92% 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. 70% 63% 70%
2. Number of safety audits received with a 4 out of 5 star rating. 3 of 3 1 of 2 2 of 2
3. Number of days open in operating season. 96 of 99 103 of 108 101 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. $261,042 $224,877 $239,945
3. Number of participants in swim lessons. 7,213 3,178 7,000
4. Number of participants in public sessions. 13,899 9,785 17,500
5. Number of participants in pool rentals. 3,458 197 1,500
6. Number of participants in water safety, education and training. 62 86 100
7. Number of participants in special events. 501 134 500
8. Total number of participants. 25,133 13,380 48,600
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 147,614 $ 149,150 $ 149,150 $ ‐ 0.00%
TOTAL $ 147,614 $ 149,150 $ 149,150 $ ‐
Expenses:
Personnel Services $ 163,811 $ 143,527 $ 149,995 $ 6,468 4.51%
Materials & Supplies 35,123 41,700 40,200 (1,500) ‐3.60%
Contractual Services 4,696 5,000 5,000 ‐ 0.00%
Utilities 19,111 21,200 25,300 4,100 19.34%
Repairs & Maintenance 11,673 13,450 19,450 6,000 44.61%
Capital Purchases 24,405 ‐ ‐ ‐ 0.00%
TOTAL $ 258,819 $ 224,877 $ 239,945 $ 15,068
Net Income (Loss) $ (111,205) $ (75,727) $ (90,795) $ (15,068)
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
Net Change*
273
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.
274
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 2019 2020 2021
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. 100% 80%/95% 80%
2. Percent of respondents rating parks, facilities, and/or trails safety, cleanliness and
maintenance as “satisfied” or above as measured by a survey. 89% 80%/88% 80%
3. Percent of respondents rating their overall experience in using parks, trails and
facilities as “satisfied” or above as measured by a survey. 92% 80%/90% 80%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of renters rating their picnic shelter rental experience as “very satisfied”
or “satisfied”. 92% 88% 90%
2. Percent of renters rating their community garden rental experience as “very
satisfied” or “satisfied”. 86% 79% 95%
3. Percent of renters rating their athletic field rental experience as “very satisfied”
or “satisfied”. 92% 93% 90%
4. Percent of dog park members rating their dog park experience as “very satisfied”
or “satisfied”. 79% 77% 90%
275
Department of Parks, Recreation and Forestry
Parks Maintenance
Performance Measures (continued) 2019 2020 2021
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).25.15 25.15 26.15
2. Total division budget adopted. $2,738,085 $2,466,139 $2,556,482
3. Number of park facility rentals per year. 3,660 4,274 5,500
4. Number of athletic field preparations per year. 906 834 750
5. Number of playground safety inspections per year.84 72 80
6. Number of certified playground safety inspectors on staff.43 3
7. Number of certified pesticide applicators on staff. 13 13 13
8. Number of certified Arborists on staff. 3 4 4
9. Number of pounds of trash collected annually. 249,200 383,100 320,000
Budget Summary
Category Amount Percent
Revenues:
Chrgs for Serv ‐ Facility Rental $ 205,253 $ 175,483 $ 150,683 $ (24,800) ‐14.13%
Other Operating Revenue $ 68,796 $ 69,000 $ 69,000 $ ‐ 0.00%
TOTAL $ 274,049 $ 244,483 $ 219,683 $ (24,800)
Expenses:
Personnel Services $ 1,432,134 $ 1,854,544 $ 1,835,472 $ (19,072) ‐1.03%
Materials & Supplies 161,516 175,500 196,500 21,000 11.97%
Contractual Services 15,379 48,200 116,200 68,000 141.08%
Utilities 70,941 83,845 90,510 6,665 7.95%
Repairs & Maintenance 248,967 302,550 316,300 13,750 4.54%
Capital Purchases 156,892 1,500 1,500 ‐ 0.00%
TOTAL $ 2,085,829 $ 2,466,139 $ 2,556,482 $ 90,343
Net Income (Loss)$ (1,811,780) $ (2,221,656) $ (2,336,799) $ (115,143)
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
Net Change*
276
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.
277
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 2019 2020 2021
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. 90% 90%/91% 90%
2. Percent of survey respondents rating the program met their expectations as
“agree” or better based on post activity evaluations. 82% 90%/83% 90%
3. Percent of survey respondents rating the overall program as “very good” or better
based on post activity evaluations. 92% 90%/89% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of survey respondents who indicated they would recommend the program
to others “agree” or better. 86% 88% 95%
2. Percent of program and facility cost recovery from user fees as measured by
annual Enterprise Operations Report. 72% 72% 50%
3. Percent of programs/classes offered with sufficient enrollments. 100% 100% 95%
278
Department of Parks, Recreation and Forestry
Recreation Programs
Performance Measures (continued) 2019 2020 2021
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).5.55 5.55 5.55
2. Total division adopted budget. $933,969 $954,982 $1,092,474
3. Number of youth sport/program participants. 35,489 34,637 42,000
4. Number of adult sport/program participants. 45,187 41,443 42,000
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 291,219 $ 343,500 $ 383,500 $ 40,000 11.64%
Chrgs for Serv ‐ Field Rental $ 20,132 $ 28,750 $ 40,750 $ 12,000 41.74%
Chrgs for Serv ‐ Concessions $ 63,639 $ 79,000 $ 104,000 $ 25,000 31.65%
TOTAL $ 374,990 $ 451,250 $ 528,250 $ 77,000
Expenses:
Personnel Services $ 572,811 $ 505,812 $ 556,424 $ 50,612 10.01%
Materials & Supplies 105,159 146,000 159,250 13,250 9.08%
Contractual Services 81,973 143,200 164,500 21,300 14.87%
Utilities 72,556 66,695 97,995 31,300 46.93%
Repairs & Maintenance 81,796 91,775 79,805 (11,970) ‐13.04%
Capital Purchases 32,691 1,500 34,500 33,000 2200.00%
TOTAL $ 946,986 $ 954,982 $ 1,092,474 $ 137,492
Net Income (Loss)$ (571,996) $ (503,732) $ (564,224) $ (60,492)
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
Net Change*
279
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.
280
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 2019 2020 2021
Outcome Measures Actual Goal/Actual Goal
1. Percent of survey respondents rating their enjoyment with the program they
participated in as “agree” or better based on post activity evaluations. 94% 90%/100% 90%
2. Percent of survey respondents rating the program met their expectations as
“agree” or better based on post activity evaluations. 94% 90%/100% 90%
3. Percent of survey respondents rating the overall program as “very good” or better
based on post activity evaluations. 94% 90%/100% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of survey respondents who indicated they would recommend the program
to others “agree” or better. 94% 100% 95%
2. Percent of program and facility cost recovery from user fees as measured by
annual Enterprise Operations Report. 42% 47% 50%
3. Percent of programs/classes offered with sufficient enrollments. 100% 100% 95%
281
Department of Parks, Recreation and Forestry
Outdoor Recreation Programs
Performance Measures (continued) 2019 2020 2021
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).3.1 3.1 3.1
2. Total division adopted budget. $301,376 $349,543 $376,517
3. Number of youth program participants. 1,900 300 3,000
4. Number of adult program participants. 7,398 7,100 1,500
5. Number of special event participants.* 86,817 11,652 25,000
6. Number of campground overnight stays per year. 7,447 8,425 7,500
*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 $ 18,807 $ 94,200 $ 121,100 $ 26,900 28.56%
TOTAL $ 18,807 $ 94,200 $ 121,100 $ 26,900
Expenses:
Personnel Services $ 227,574 $ 252,247 $ 256,707 $ 4,460 1.77%
Materials & Supplies 17,328 35,064 51,664 16,600 47.34%
Contractual Services 33,678 36,207 40,707 4,500 12.43%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 1,257 10,025 10,789 764 7.62%
Capital Purchases 4,418 16,000 16,650 650 4.06%
TOTAL $ 284,255 $ 349,543 $ 376,517 $ 26,974
Net Income (Loss)$ (265,448) $ (255,343) $ (255,417) $ (74)
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
Net Change*
282
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.
283
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 2019 2020 2021
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. 88% 90%/91% 90%
2. Percent of survey respondents rating the program met their expectations as
“agree” or better based on post activity evaluations. 89% 90%/92% 90%
3. Percent of survey respondents rating the overall program as “very good” or better
based on post activity evaluations. 92% 90%/95% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of survey respondents who indicated they would recommend the program
to others “agree” or better. 90% 93% 95%
2. Percent of program and facility cost recovery from user fees as measured by
annual Enterprise Operations Report. 55% 78% 50%
3. Percent of programs/classes offered with sufficient enrollments. 95% 95% 95%
284
Department of Parks, Recreation and Forestry
Camp Programs
Performance Measures (continued) 2019 2020 2021
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).1.3 1.3 1.3
2. Total division adopted budget. $384,171 $442,529 $476,678
3. Number of youth program participants. 12.329 8,701 12,000
4. Number of adult program participants. 4,586 2,563 4,000
5. Number of special event participants.* 4,761 0 2,500
*In 2019 the Camps Programs division (274) was added and this item was moved from the Recreation Programs division (270) to the
new Camps Programs division.
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 244,872 $ 241,400 $ 247,400 $ 6,000 2.49%
TOTAL $ 244,872 $ 241,400 $ 247,400 $ 6,000
Expenses:
Personnel Services $ 207,715 $ 287,477 $ 320,026 $ 32,549 11.32%
Materials & Supplies 29,463 48,668 46,668 (2,000) ‐4.11%
Contractual Services 65,907 97,959 97,959 ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 1,267 7,025 12,025 5,000 71.17%
Capital Purchases ‐ 1,400 ‐ (1,400) ‐100.00%
TOTAL $ 304,352 $ 442,529 $ 476,678 $ 34,149
Net Income (Loss)$ (59,480) $ (201,129) $ (229,278) $ (28,149)
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
Net Change*
285
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.
286
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
287
Department of Parks, Recreation and Forestry
Multipurpose Building
Performance Measures 2019 2020 2021
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. 100% 90%/97% 90%
2. Percent of survey respondents rating the program met their expectations as
“agree” or better based on post activity evaluations. 100% 90%/97% 90%
3. Percent of survey respondents rating the overall program as “very good” or
better based on post activity evaluations. 53% 90%/64% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of repeat tournaments and other special events.82%95%75%
2. Percent of renters rating their facility rental experience as “very satisfied” or
“satisfied”. 90% 95% 90%
3. Percent of program/facility cost recovery from user fees as measured by
Annual/Enterprise Operations Report. 60% 57% 70%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).1.7 1.7 0.7
2. Total division adopted budget. $470,070 $600,815 $713,525
3. Number of daily visits. 51,043 45,001 50,000
4. Number of participants from court rentals. 11,286 8,850 6,500
5. Number of participants from room rentals. 4,849 1,425 2,500
6. Number of participants from special events 12,862 6,460 10,000
7. Number of exercise class participants. 5,761 6,353 4,500
288
Department of Parks, Recreation and Forestry
Multipurpose Building
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 131,049 $ 244,250 $ 258,250 $ 14,000 5.73%
Chrgs for Serv ‐ Concessions 48,573 45,000 45,000 ‐ 0.00%
Chrgs for Serv ‐ Facility Rental 25,539 55,000 55,000 ‐ 0.00%
TOTAL $ 205,161 344,250 358,250 $ 14,000
Expenses:
Personnel Services $ 180,391 $ 184,455 $ 276,940 $ 92,485 50.14%
Materials & Supplies 46,285 56,500 56,500 ‐ 0.00%
Contractual Services 17,291 153,800 154,125 325 0.21%
Utilities 54,127 100,710 100,710 ‐ 0.00%
Repairs & Maintenance 87,525 93,350 125,250 31,900 34.17%
Capital Purchases 13,382 12,000 ‐ (12,000) ‐100.00%
TOTAL $ 399,001 $ 600,815 $ 713,525 $ 112,710
Net Income (Loss)$ (193,840) $ (256,565) $ (355,275) $ (98,710)
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
FY19
Actual
FY20
Adopted
Budget
FY21
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.
289
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 $ 5,378 $ 7,500 $ 7,500 $ ‐ 0.00%
TOTAL $ 5,378 $ 7,500 $ 7,500 $ ‐
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
Net Change*
290
Department of Parks, Recreation and Forestry
Capital Purchases
Budget Summary
Category Amount Percent
Expenses:
Capital Puchases $ 4,270 $ 83,300 $ 80,387 $ (2,913) ‐3.50%
Capital Projects 1,582,316 ‐ ‐ ‐ 0.00%
TOTAL $ 1,586,586 $83,300 $ 80,387 $ (2,913)
*Net Change represents the difference between the FY21 and the FY20 Adopted Budget figures.
FY19
Actual
FY20
Adopted
Budget
FY21
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 FY21 Adopted Budget
for capital purchases.
291
Department of Parks, Recreation and Forestry
Department of Parks, Recreation, and Forestry Fund Balance Schedule
Revenue:
R10 Sales & Use Taxes $ 5,597,755 $ 5,665,000 $ 5,778,300
R40 Property Taxes ‐ ‐ ‐
R50 Intergovernmental (3,616) ‐ ‐
R60 Charges for Services 2,176,605 2,401,100 2,445,600
R61 Chrgs for Svcs‐Field Rental 20,132 28,750 40,750
R62 Chrgs for Svcs‐Concessions 112,212 124,000 149,000
R63 Chrgs for Svcs‐Facility Rental 230,792 311,983 302,183
R75 Other Operating Revenues 116,687 104,950 104,950
R80 Interest Income 92,051 35,000 35,000
R85 Other Non‐Operating Revenue 633 10,000 10,000
Total Revenues $8,343,251 $8,680,783 $8,865,783
Expenditures:
E05 Personnel Services $ 4,292,498 $ 4,744,347 $ 4,913,620
E10 Materials & Supplies 766,367 861,332 923,732
E15 Contractual Services 807,328 1,107,196 1,232,533
E20 Utilities 413,884 480,650 546,065
E25 Repairs & Maintenance 562,227 660,325 742,519
E30 Other Operating Expenses ‐ ‐ ‐
E70 Capital Purchases 475,475 121,600 140,537
E75 Capital Projects 1,582,316 ‐ ‐
E80 Transfers Out 5,378 7,500 7,500
E90 Debt Service ‐ 750,000 469,168
$ 8,905,473 $ 8,732,950 $ 8,975,674
$ (562,222) $ (52,167) $ (109,891)
Fund Balance:
$5,719,653 $5,157,431 $5,105,264
$5,157,431 $5,105,264 $4,995,373
55.58% 58.46% 55.65%
2019
Actual
2020
Adopted
Budget
2021
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 FY20 to FY21, 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.
292
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 $131,158 $ 129,526 $ 129,526
Revenues:
Contributions/Donations $ 200 $ ‐ $ ‐
Interest Income 2,367 2,000 2,000
Total Revenue $ 2,567 $ 2,000 $ 2,000
Expenditures:
Operating Expenditures
Repairs & Maintenance $ 4,159 $ 1,800 $ 1,800
Capital Purchases 40 200 200
Total Expenditures $ 4,199 $ 2,000 $ 2,000
Net Change in Fund Balance $ (1,632) $ ‐ $ ‐
Ending Fund Balance $129,526 $ 129,526 $ 129,526
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
293
JC Veterans Plaza Trust Fund
A review of the revenue, expenditures, and fund balance activity from FY19 to FY21 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.
294
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 $58,059 $ 73,471 $ 54,171
Revenues:
Fines & Forfeitures $ 14,245 $ 10,000 $ 7,200
Interest Income 1,155 700 1,200
Total Revenue $ 15,400 $ 10,700 $ 8,400
Expenditures:
Operating Expenditures
Contractual Services $ (12) $ 30,000 $ 30,000
Total Expenditures $ (12) $ 30,000 $ 30,000
Net Change in Fund Balance $ 15,412 $ (19,300) $ (21,600)
Ending Fund Balance $73,471 $ 54,171 $ 32,571
FY19
Actual
FY20
Adopted
Budget
FY21
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 FY21. 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.
295
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 $ 42,852 $ 45,064 $ 45,064
Revenues:
Lodging Tax $ 1,348,299 $ 1,200,000 $ 1,200,000
Interest Income 2,096 2,000 2,400
Total Revenue $ 1,350,395 $ 1,202,000 $ 1,202,400
Expenditures:
Operating Expenditures
Transfers Out $ 1,348,183 $ 1,202,000 $ 1,202,400
Total Expenditures $ 1,348,183 $ 1,202,000 $ 1,202,400
Net Change in Fund Balance $ 2,212 $ ‐ $ ‐
Ending Fund Balance $ 45,064 $ 45,064 $ 45,064
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
A review of the revenue, expenditures, and fund balance activity from FY19 to FY21 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.
296
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 $ 20,784 $ 21,095 $ 21,445
Revenues:
Contributions/Donations $ ‐ $ ‐ $ ‐
Interest Income 353 350 350
Total Revenue $ 353 $ 350 $ 350
Expenditures:
Operating Expenditures
Other Operating Expenses $ 42 $ ‐ $ ‐
Total Expenditures $ 42 $ ‐ $ ‐
Net Change in Fund Balance $ 311 $ 350 $ 350
Ending Fund Balance $ 21,095 $ 21,445 $ 21,795
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
A review of the revenue, expenditures, and fund balance activity from FY19 to FY21 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.
297
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 $ 13,568 $ 13,813 $ 14,113
Revenues:
Other Operating Revenues $ ‐ $ ‐ $ ‐
Interest Income 245 300 240
Total Revenue $ 245 $ 300 $ 240
Expenditures:
Operating Expenditures
Contractual Services $ ‐ $ ‐ $ ‐
Total Expenditures $ ‐ $ ‐ $ ‐
Net Change in Fund Balance $ 245 $ 300 $ 240
Ending Fund Balance $ 13,813 $ 14,113 $ 14,353
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
298
USS Jefferson City Submarine Fund
A review of the revenue, expenditures, and fund balance activity from FY19 to FY21 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.
299
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 $ 39,423 $ 30,812 $ 21,812
Revenues:
Other Non‐Operating Revenues $ 4,750 $ ‐ $ ‐
Interest Income 719 700 540
Total Revenue $ 5,469 $ 700 $ 540
Expenditures:
Operating Expenditures
Repairs & Maintenance $ 14,080 $ 9,700 $ 9,700
Capital Purchases ‐ ‐ ‐
Total Expenditures $ 14,080 $ 9,700 $ 9,700
Net Change in Fund Balance $ (8,611) $ (9,000) $ (9,160)
Ending Fund Balance $ 30,812 $ 21,812 $ 12,652
FY19
Actual
FY20
Adopted
Budget
FY21
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 FY21.
The Woodland Cemetery Trust Fund is mainly supported by interest income earned on the fund balance along
with any donations received.
300
SECTION 10: Internal Service Funds
301
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, 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 $ 108,125 $ (6,864) $ (93,746)
Revenues:
Insurance Payments $ 400,000 $400,000 $ 400,000
Miscellaneous 240 ‐ ‐
Insurance Claims ‐ ‐ ‐
Interest Income 7,964 7,000 7,000
Total Revenue $ 408,204 $407,000 $ 407,000
Expenditures:
Operating Expenditures
Materials & Supplies $ 125 $ ‐ $ ‐
Contractual Services 523,068 493,882 495,778
Total Expenditures $ 523,193 $493,882 $ 495,778
Net Change in Fund Balance $ (114,989) $ (86,882) $ (88,778)
Ending Fund Balance $ (6,864) $ (93,746) $ (182,524)
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
302
Worker’s Compensation Trust Fund
A review of the ending fund balance from FY19 to FY21 reveals a projected decline with the ending fund
balance for FY21 being negative. The negative FY19 ending fund balance was the result of substantially higher
allowance for unsettled claims at the end of FY19. 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.
303
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 $ 803,699 $ 877,939 $ 892,939
Revenues:
Insurance Payments $ 4,155,645 $‐ $ ‐
Interest Income 15,291 15,000 9,600
Miscellaneous 11,977 ‐ ‐
Total Revenue $ 4,182,913 $ 15,000 $ 9,600
Expenditures:
Operating Expenditures
Transfers Out $ ‐ $ ‐ $ ‐
Contractual Services 4,106,620 ‐ ‐
Miscellaneous 2,053 ‐ ‐
Total Expenditures $ 4,108,673 $‐ $ ‐
Net Change in Fund Balance $ 74,240 $ 15,000 $ 9,600
Ending Fund Balance $ 877,939 $ 892,939 $902,539
FY19
Actual
FY20
Adopted
Budget
FY21
Adopted
Budget
304
SECTION 11: Tax Increment Financing (TIF) Fund
305
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 four CIDs: the Southside
Munichberg CID, the Capital Mall CID, the St. Mary’s Hospital CID, and the MSP CID. The City currently has
three TIFs: the Capital Mall TIF Plan, the Southside TIF Plan, and the St. Mary’s Hospital TIF Plan. The High
Street TIF District was terminated and dissolved in FY2020 after the redevelopment projects costs were repaid
in full, thus terminating the High Street TIF Plan.
Before TIF – The building did not
house a thriving business and was in
need of repair.
After TIF – O’Donoghues Restaurant
now occupies the building and is a
popular restaurant in the City.
306
Tax Increment Financing (TIF) Fund
Fund Balance Schedule
Beginning Fund Balance $‐ $ ‐ $ ‐
Revenues:
Other Taxes
CID Fund‐Mall $ 235,661 $ ‐ $ ‐
Intergovermental
County TIF Funds‐O'Donoghues 6,335 ‐ ‐
County TIF Funds‐Southside 31,230 ‐ ‐
County TIF Funds‐Mall 24,134 ‐ ‐
County TIF Funds‐St Marys 6,169 ‐ ‐
Transfers In
Transfer from General Fund 10,756 15,000 15,000
Transfer from Parks Fund 5,378 7,500 7,500
Transfer from Cit "F"3,155 ‐ ‐
Transfer from Cit "G"2,223 7,500 7,500
Total Revenue $ 325,041 $ 30,000 $ 30,000
Expenditures:
Contractual Services
Economic Redevelopment $ 50,186 $ 21,500 $ 21,500
Economic Redevelopment‐Mall 260,461 8,500 8,500
Economic Redevelopment‐St Marys 14,394 ‐ ‐
Total Expenditures $ 325,041 $ 30,000 $ 30,000
Net Change in Fund Balance $‐ $ ‐ $ ‐
Ending Fund Balance $‐ $ ‐ $ ‐
FY19
Actual
FY20
Adopted
Budget
FY21
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 FY19 to FY21 shows 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.
307
Tax Increment Financing (TIF) Fund
Expenditures made directly to a developer are reported under Contractual Services and are made based on
the City’s contract with the developer.
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.
308
SECTION 12: Debt Service
309
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, 2020 is computed as follows:
Computation of Legal Debt Margin
For period ending October 31, 2020
Assessed Value 2019 $ 910,339,512
Ordinary Debt 10% (1) 91,033,951
Additional Debt 10% (2) 91,033,951
Constitutional Debt Limit $ 182,067,902
Less: General Obligation Bonds $ ‐
Available Debt Margin $ 182,067,902
(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 Revenue Bond debt is Enterprise Fund debt. Payments for the Enterprise Fund debt are budgeted in
the Enterprise Fund associated with the debt.
310
Debt Service
Special Obligation Bonds
The City is authorized to issue Special Obligation Bonds. The bonds are special obligations of the City. The
payment of the principal of and interest on the bonds is subject to an annual appropriation by the City. The
City’s Special Obligation Bond debt is Parks Fund debt and is payable out of the operating revenues of the
Parks Fund.
Summary of Outstanding Debt – as of October 31, 2020
Interest Rate Maturity Date
REVENUE BONDS:
Series 2001C $ 24,875,000 3% ‐ 5%7/1/2022 $ 3,740,000
Series 2005A $ 4,600,000 3% ‐ 5%7/1/2025 $ 1,575,000
Series 2005C $ 10,105,000 3.25% ‐ 5.25%7/1/2026 $ 4,025,000
Series 2008A $ 3,900,000 4% ‐ 5.75%1/1/2029 $ 2,310,000
Series 2012 $ 14,869,048 Average coupon interest 1.27% 7/1/2033 $ 10,620,800
Series 2014 $ 9,940,000 2% ‐ 3.5%7/1/2035 $ 8,225,000
Series 2016 $ 9,380,000 3%7/1/2036 $ 9,380,000
Series 2020 $ 5,625,000 2% ‐ 4%9/1/2035 $ 5,625,000
Total Revenue Bonds $ 45,500,800
SPECIAL OBLIGATION BONDS:
Series 2019 $ 7,305,000 2% ‐ 3%9/1/2039 $ 6,980,000
Total Special Obligation Bonds $ 6,980,000
TOTAL $ 90,599,048 $ 52,480,800
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.
311
Debt Service
Series 2008A
Sewerage System Revenue Bond (State Revolving Fund‐Leveraged Loan Program).
Payable in annual installments of $25,000 to $320,000.
Series 2012
Sewerage System Revenue Bond (State Revolving Fund‐Direct Loan Program).
Payable in semi‐annual installments of $307,000 to $473,000.
Series 2014
Sewerage System Revenue Bond (Traditional Bond Issue).
Payable in annual installments of $410,000 to $675,000.
Series 2016
Sewerage System Revenue Bond (Traditional Bond Issue).
Payable in annual installments of $550,000 to $805,000.
Series 2019
Special Obligation Improvement Bonds, Parks System Project.
Payable in annual installments of $285,000 to $455,000.
Series 2020
Sewerage System Refunding Revenue Bond.
Payable in annual installments of $245,000 to $445,000.
The initial $6,445,000 Sewerage System Revenue Bond, Series 2010B (Taxable Build America Bond) was
refunded in August 2020, creating the $5,625,000 Refunding Revenue Bond, Series 2020.
As indicated above, all of the City’s Wastewater Revenue Bonds, with the exception of the 2014, 2016, and
2020 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.
312
Debt Service
Debt Repayment Schedule
Fiscal Year Principal Interest Total
Balance at Fiscal
Year End
$ 52,480,800
2021 4,604,200 1,572,978 6,177,178 47,876,600
2022 4,791,000 1,389,672 6,180,672 43,085,600
2023 3,592,800 1,199,608 4,792,408 39,492,800
2024 3,719,700 1,079,703 4,799,403 35,773,100
2025 3,847,500 958,344 4,805,844 31,925,600
2026 3,620,400 829,760 4,450,160 28,305,200
2027 2,959,200 714,983 3,674,183 25,346,000
2028 3,048,000 631,968 3,679,968 22,298,000
2029 3,142,800 546,051 3,688,851 19,155,200
2030 2,897,600 474,457 3,372,057 16,257,600
2031 2,962,400 409,758 3,372,158 13,295,200
2032 3,042,200 341,699 3,383,899 10,253,000
2033 3,128,000 271,322 3,399,322 7,125,000
2034 2,250,000 200,723 2,450,723 4,875,000
2035 2,315,000 136,573 2,451,573 2,560,000
2036 1,225,000 70,248 1,295,248 1,335,000
2037 435,000 35,388 470,388 900,000
2038 445,000 24,078 469,078 455,000
2039 455,000 12,285 467,285 ‐
TOTAL $ 52,480,800 $10,899,598 $ 63,380,398 $‐
The debt repayment schedule above shows the annual breakdown of the total principal and interest payments
for all outstanding bond debt for the City of Jefferson.
Pledged Revenue Coverage
Fiscal Year
Sewer Charges
and Other
LESS: Operating
Expenses
Net Available
Revenue
Debt Service
Principal Interest Coverage
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
2019 12,478,222 6,812,546 5,665,676 3,977,500 2,091,095 0.93
The pledged revenue coverage for 2020 will be updated upon completion of the annual audit.
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Appendix
314
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
315
Persons per Household, 2014‐2018 2.29
Median Age 37.7
Median Household Income (in 2018 dollars), 2014‐2018 $ 50,832
Per Capita Income in past 12 months (in 2018 dollars), 2014‐2018 $ 26,797
Households, 2014‐2018 16,839
Median value of owner‐occupied housing units, 2014‐2018 $ 145,200
Source: United States Census Bureau, QuickFacts and World Population Review
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
316
By Age Total %
Persons under 5 years, percent 5.9%
Persons under 18 years, percent 20.7%
Persons 65 years and over, percent 15.4%
By Race Total %
White alone, percent 1 74.9%
Black or African American alone, percent 1 18.7%
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 0.0%
Two or More Races, percent 2.7%
Hispanic or Latino, percent 2 3.7%
White alone, not Hispanic or Latino, percent 72.0%
By Educational Attainment Total %
High school graduate or higher, percent of persons age 25+, 2014‐2018 91.0%
Bachelors Degree or Higher, percent of persons age 25+, 2014‐2018 32.8%
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
317
Population Growth
Calendar
Year Population
1‐2 Median Age 2
Jefferson City
School District
Enrollment 3
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
2018 42,838 37.7 8,047
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
2014 2015 2016 2017 2018
General Population
8,000
8,050
8,100
8,150
8,200
8,250
8,300
2014 2015 2016 2017 2018
School Enrollment K‐12
318
Personal Income
Calendar
Year Personal Income
Per Capita
Income 1
Unemployment
Rate 2
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%
2018 1,154,387,963$ 26,797$ 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
3.4% 3.4%
1.9% 1.9% 1.9%
0.0%
0.5%
1.0%
1.5%
2.0%
2.5%
3.0%
3.5%
4.0%
2014 2015 2016 2017 2018
Unemployment Rate
319
Employer Employees*
2019
Rank
% of
Total Employees
2010
Rank
% of
Total
State of Missouri 14,174 1 27.0% 16,359 1 30.3%
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 2.9%1,500 2 2.8%
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 1.2%
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 24,862
*Includes full and part‐time employees
Source: Jefferson City Chamber of Commerce/United States Census Bureau
Principal Employers
320
Taxpayer
2019
Rank Assessed Value
Conopco/Chesebrough‐Ponds/Unilever 1 $18,895,992
Ameren Missouri/Union Electric 2 14,404,325
Missouri American Water 3 13,395,383
Wal‐Mart 4 8,960,000
Scholastic, Inc.5 6,124,440
Jefferson City Medical Center 6 6,072,000
Central Missouri Realty 7 5,720,000
Command Web Offset Co. Inc.8 4,643,674
Wildwood Crossing LLC 9 4,640,000
Atrium Finance 10 3,680,000
Note: Tax assessment for 2018 relates to the City's fiscal year 2019
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
321
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 11
Center line miles of streets 255 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 440 Sand volleyball courts‐lighted 3
Number of treatment plants 2 Boat Ramps 2
Radio controlled flying field 1
Amphitheater‐lighted 1
Rugby field 1
Dog Park 2
Indoor Ice Arena 1
Playgrounds 13
Lighted athletic game fields 15
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
322
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.
323
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.
324
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.
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
325
Glossary
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.
Outstanding: In general, as used with respect to the principal of an issue remaining unpaid.
326
Glossary
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 Obligation Bonds: Bonds which are solely payable from the operating revenues of the City’s Parks
fund and are considered a special obligation of the City.
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.
327
Glossary
ACRONYMS
CDBG: Community Development Block Grant
CID: Community Improvement Districts
CIT: Capital Improvement Tax Fund
FTE: Full Time Equivalents
GAAP: General Accepted Accounting Principles
TIF: Tax Increment Financing
328