HomeMy Public PortalAboutFY2022City of Jefferson
Missouri
Adopted Annual City Budget
For the fiscal year ended October 31, 2022
CITY OF JEFFERSON, MISSOURI
ADOPTED ANNUAL CITY BUDGET
FISCAL YEAR ENDED OCTOBER 31, 2022
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 39
Fund Structure 40
Fund Relationships 42
Changes in Fund Balances 43
Combined Revenues by Type 45
Combined Expenditures by Type 46
Review of Funds 47
Summary of Financial Sources & Uses – 3 Years 48
City Wide Full Time Equivalents (FTEs) 58
Budget Ordinance 67
Organizational Policies and Procedures 68
SECTION 4: REVENUE PROJECTIONS 77
Overview 78
General Fund Revenues 79
Department of Parks, Recreation, and Forestry Fund Revenues 85
Airport Division Fund Revenues 89
Parking Division Fund Revenues 93
Transit Division Fund Revenues 95
Wastewater Division Fund Revenues 99
SECTION 5: GENERAL FUND OVERVIEW 101
Overview 102
General Fund Revenue and Expenditure Summary 103
Revenues by Source 104
Revenues by Account Classification 105
Expenditures by Department 107
Expenditures by Type 109
Full Time Equivalents (FTEs) by Department 111
Five Year Model 111
2
TABLE OF CONTENTS‐(Continued) Page
SECTION 6: GENERAL FUND DEPARTMENT BUDGETS 113
Mayor and City Council 114
Office of City Clerk 117
Office of City Administrator 121
Office of City Attorney 125
Municipal Court 130
Human Resources Department 133
Finance Department 136
Non‐Departmental 140
Information Technology Services 142
Police Department Overview 147
General Division 153
School Resource Officer Division 154
M.U.S.T.A.N.G. Division 155
Animal Control Division 156
9‐1‐1 Division 158
Fire Department 160
Fire Museum 165
Department of Planning & Protective Services Overview 166
Administration 168
Planning 171
Metropolitan Planning Organization (MPO) 175
Redevelopment & Grants 179
Entitlement Grant 183
Environmental Health Services 186
Property Maintenance/Code Enforcement 190
Building Inspection and Regulation 194
Department of Public Works Overview 198
Administration 200
Central Maintenance 203
Engineering 206
Street 209
Transfers and Subsidies 212
Capital Projects 213
ARPA 214
SECTION 7: ENTERPRISE FUND BUDGETS 215
Airport Division Fund Overview 216
Airport Division Fund Balance Schedule 221
Parking Division Fund Overview 223
Parking Division Fund Balance Schedule 227
Transit Division Fund Overview 229
Transit Division Fund Balance Schedule 235
Wastewater Division Fund Overview 237
Wastewater Division Fund Balance Schedule 243
SECTION 8: CAPITAL IMPROVEMENT TAX FUNDS 245
3
TABLE OF CONTENTS‐(Continued) Page
SECTION 9: SPECIAL REVENUE FUND BUDGETS 253
Department of Parks, Recreation and Forestry Overview 254
Administration 261
Ice Arena 264
Golf Course 267
Memorial Pool 270
Ellis Porter Pool 273
Parks Maintenance 276
Recreation Programs 279
Outdoor Recreation Programs 282
Camp Programs 285
Multipurpose Building 288
Amphitheater 291
Transfers and Subsidies 294
Capital Projects 295
Department of Parks, Recreation, and Forestry Fund Balance Schedule 296
JC Veterans Plaza Trust Fund 297
Police Training Fund 299
Lodging Tax Fund 300
City Hall Art Trust Fund 301
USS Jefferson City Submarine Fund 302
Woodland Cemetery Trust Fund 304
SECTION 10: INTERNAL SERVICE FUNDS 305
Worker’s Compensation Trust 306
Self‐Funded Health Insurance Fund 308
SECTION 11: TAX INCREMENT FINANCING (TIF) FUND 309
SECTION 12: DEBT SERVICE 313
Computation of Legal Debt Margin 314
Summary of Outstanding Debt 315
Debt Repayment Schedule 317
Pledged Revenue Coverage 317
APPENDIX 318
Statistical/Supplemental Information
Quick Facts 319
Demographics & Geographic Area 320
Population Composition 321
Population Growth & School Enrollment 322
Personal Income & Unemployment Rate 323
Principal Employers 324
Principal Property Tax Payers & Industry Employment 325
Facilities & Services 326
Glossary 327
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
Citywide Table of OrganizationCity of Jefferson, MissouriCitizens of City of Jefferson, MissouriMunicipal JudgeCity ProsecutorMayor & City CouncilCity ClerkCity AttorneyCity AdministratorHuman ResourcesPersonnelEqual Employment Opportunities (EEO)Risk ManagementFinance & Information Technology ServicesFinancial & Business ServicesSupport ServicesDisadvantaged Business Enterprises (DBE)Disadvantaged Business Enterprise Liaison Officer (DBELO)Information Technology ServicesGeographic Information System (GIS)Municipal CourtPolice DepartmentPatrolDetectivesTrafficCommunicationsSchool Resource OfficersMUSTANGAnimal Protection & ControlFire DepartmentSuppressionTrainingPublic Safety & EducationPlanning & Protective ServicesAdministrationPlanningMetropolitan Planning Organization (MPO)Redevelopment & GrantsEnvironmental Health ServicesProperty Maintenance & Code EnforcementBuilding & InspectionPublic WorksAdministrationEngineeringStreetsCentral MaintenanceAirportParkingTransitWastewaterParks & RecreationRecreationOutdoor RecreationCamp ProgramsThe LINCAmphitheaterAdministrationIce ArenaGolf CoursePools (2)MaintenanceOther Boards & CommissionsParks Commission9
May 17, 2021
May 28, 2021
May 27 thru June 16, 2021
June 3, 2021
June 8, 2021
June 9, 2021
June 10, 2021
June 11, 2021
June 14, 2021
June 3 thru June 23, 2021 Overall Budget Discussions between Finance Director and City Administrator
April 30 thru June 16, 2021 Department Directors prepare performance measure information
June 23, 2021 City Administrator shares budget with Department Directors
June 23 thru June 28, 2021 Finance Department prepares City Administrator's budget for presentation to the Mayor
June 28 thru July 12, 2021
July 13, 2021 Parks Commission approves Park's budget proposal
July 12 thru July 20, 2021 Finance Department prepares the Mayor's budget for presentation to the City Council
July 26, 2021
July 29, 2021
August 2, 2021 City Council Meeting ‐ Budget Bill and Property Tax Bill introduced
August 5, 2021
August 9, 2021
August 12, 2021
August 16, 2021
August 19, 2021
September 7, 2021
Budget Committee Meeting ‐ Committee discussion on budget
City Council Meeting ‐ 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.
FY2021‐2022 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
Human Resources
Fire, Police and City Clerk
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
Public Works, Airport, Parking, Transit and Wastewater
Budget Committee Meeting ‐ Committee discussion on budget; Motion passes to move Budget as amended to
full Council
Mayor/City Council, City Administrator, City Attorney, Municipal Court, Finance, Information Technology, Non‐
Departmental and Other Funds
Planning and Protective Services
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 ‐ Committee discussion on budget
Budget Committee Meeting ‐ Department presentations to Budget Committee including Planning and Protective
Services, Parks and Other Funds
Planning and Protective Services
Budget Committee Meeting ‐ Department presentations to Budget Committee including Public Works, Airport,
Parking, Transit, Wastewater, Police, Fire, Mayor/City Council, City Clerk, City Administrator, City Attorney,
Municipal Court, Human Resources, Finance, Non‐Departmental and Information Technology Services
10
SECTION 2: Administrative Summary
11
City of Jefferson
320 East McCarty Mayor Carrie Tergin
Jefferson City, MO 65101
www.JeffersonCityMo.gov
November 24, 2021
City Council:
I am pleased to present the official document for the Annual Operating Budget for The City of Jefferson for
Fiscal Year 2022. The FY22 budget was passed by City Council on September 7, 2021 and will become effective
November 1, 2021. This balanced budget of $65,196,823 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 FY21 and the FY22 Adopted Budget revenues:
Category Amount Percent
Revenues:
Sales & Use Taxes $22,830,497 $21,028,220 $(1,802,277) -7.89%
Intergovernmental Taxes 2,356,000 2,512,000 156,000 6.62%
Other Taxes 100,000 96,000 (4,000) -4.00%
Lodging Tax 1,200,000 1,200,000 - 0.00%
Franchise & Utility Tax 6,825,000 6,450,000 (375,000) -5.49%
Property Taxes 5,561,399 5,709,660 148,261 2.67%
Intergovernmental 2,606,270 2,584,463 (21,807) -0.84%
Charges for Services 18,785,857 19,730,904 945,047 5.03%
Fees Licenses & Permits 985,878 1,100,632 114,754 11.64%
Fines & Forfeitures 735,100 707,800 (27,300) -3.71%
Contributions Donations 356,542 372,788 16,246 4.56%
Other Operating Revenues 293,478 810,021 516,543 176.01%
Interest Income 834,482 853,366 18,884 2.26%
Other Non-Operating Revenue 65,000 83,500 18,500 28.46%
Transfers In 715,221 356,790 (358,431) -50.11%
Carry Over Surplus 400,930 1,600,679 1,199,749 299.24%
TOTAL $64,651,654 $65,196,823 $545,169
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
All Funds Total Revenue
FY21
Adopted
Budget
FY22
Adopted
Budget
Net Change*
The comparison of the revenues budgeted for FY21 and FY22 shows an overall increase of 0.84%, with
differences in several categories between the two budget years. The largest difference occurs in the Sales &
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Use Taxes category. The decrease reflects the fact that the eighth iteration of the Capital Improvement Tax
that was approved by voters on the August 3, 2021 ballot and that will be effective from April 1, 2022 and
sunset on March 31, 2027, was not included in the FY22 adopted budget. Due to the short timeframe
between the approval of the ballot measure and the adoption of the budget, there was not sufficient time for
staff discussion to determine the timing of necessary funding requirements for approved projects. Staff is
estimating $5,600,000 per year in sales tax receipts and once the timing of funding requirements has been
determined and FY22 begins, a budget amendment will be presented for Council approval.
The second largest difference occurs in the Carryover Surplus category. A majority of this increase is due to
the fact that in FY21 the City was granted American Rescue Plan Act (ARPA) funds by the Federal Government.
Due to the fact that the guidance on appropriate uses for ARPA funds had not been finalized when the funds
were received, these funds became part of the FY21 fund balance. During the FY22 budget process, Council
approved a portion of the funds to be spent on stormwater issues which have been approved by the Federal
Government to be an appropriate use of these funds.
The third largest difference occurs in the Charges for Services category. This increase is partially due to the
fact that the sewer rate increase effective June 1, 2022 was built into the FY22 budget, while the sewer rate
increase effective June 1, 2021 was not built into the FY21 budget since it had not been approved at the time
of budget preparation. The increase is also partially due to the increase in budgeted Charges for Services
within the Department of Parks, Recreation and Forestry.
The table below compares the FY21 and the FY22 Adopted Budget expenditures:
Category Amount Percent
Expenses:
Personnel Services $35,824,654 $37,111,893 $1,287,239 3.59%
Materials & Supplies 3,017,379 3,895,315 877,936 29.10%
Contractural Services 5,700,339 6,922,662 1,222,323 21.44%
Utilities 2,081,434 2,095,409 13,975 0.67%
Repairs & Maintenance 3,795,157 3,986,494 191,337 5.04%
Other Operating Expenses 99,750 89,000 (10,750) -10.78%
Capital Purchases 566,367 1,267,287 700,920 123.76%
Capital Projects 4,696,000 1,606,324 (3,089,676) -65.79%
Transfers Out 1,941,221 1,752,789 (188,432) -9.71%
Debt Service 6,929,353 6,469,650 (459,703) -6.63%
TOTAL $64,651,654 $65,196,823 $545,169
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
All Funds Total Expenditures
FY21
Adopted
Budget
FY22
Adopted
Budget
Net Change*
A comparison of the expenditures budgeted for FY21 and FY22 shows an overall increase of 0.84%, with
differences in several categories between the two budget years. The largest difference occurs in the Capital
Projects Category. The decrease reflects the fact that the eighth iteration of the Capital Improvement Tax that
was approved by voters on the August 3, 2021 ballot and that will be effective from April 1, 2022 and sunset
on March 31, 2027, was not included in the FY22 adopted budget. Due to the short timeframe between the
approval of the ballot measure and the adoption of the budget, there was not sufficient time for staff
discussion to determine the timing of necessary funding requirements for approved projects. Staff is
13
estimating $5,600,000 per year in sales tax receipts and once the timing of funding requirements has been
determined and FY22 begins, a budget amendment will be presented for Council approval.
The seond largest difference occurs in the Personnel Services category. This increase is due primarily to a 3%
across the board increase for all full-time employees, a 10% increase in health insurance premiums, and a 5%
increase in dental insurance premiums.
FY22 FISCAL PRIORITIES
While preparing the FY22 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.
This year has brought a change in how the community approaches economic development. A new non-profit
organization, Jefferson City Regional Economic Partnership, was created to focus specifically on economic
development for the Jefferson City region. The City’s economic development efforts were previously a
function performed by the Jefferson City Area Chamber of Commerce. The Regional Economic Partnership and
Chamber of Commerce will work collaboratively for the betterment of the City of Jefferson, while each having
a more distinct area of focus. Economic growth within a community is not facilitated by one entity or
organization; it takes a coordinated, multi-pronged approach by both the public and private sector to provide
the resources and assets required by businesses to grow or which want to locate in the City of Jefferson.
The Jefferson City Regional Economic Partnership, in coordination with the City, will focus on strategies to
sustain and grow the economic base through business retention, expansion, and attraction efforts. Those
strategies strive to increase wages, increase jobs, increase the City’s tax base, and improve the community’s
competitiveness for future opportunities.
Local manufacturers continue to make capital investments, along with increases in employment opportunities,
within the community. The City of Jefferson maintains one of the lowest unemployment rates in the entire
state, at just 2.6% for the month of August 2021 compared to the Missouri rate of 4.0% for the same month.
State government continues to be a major employer in the City, but the continued growth of manufacturing,
healthcare, service, and other industries have helped the City of Jefferson become a more stable and resilient
community.
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.
There are several economic development initiatives underway to make the City of Jefferson a better place for
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residents, visitors, and businesses. These initiatives will contribute to a growing tax base and support long-
term growth in jobs while providing new and improved infrastructure assets supporting future business and
community development projects. Such initiatives include the redevelopment of the former Missouri State
Penitentiary property, further development of the Heartland Port Authority of Central Missouri,
redevelopment of tornado damaged properties, broadband connectivity, and workforce development.
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. The City expects these trends to continue.
Business attraction, retention and development will continue to be a major focus of the City of Jefferson and
its economic development partners as the City 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 FY22 budget, revenues were projected to increase from FY21, but only as a result of
utilizing a portion of fund balances. The FY22 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 revenue streams the City Council was challenged with the FY22 budget development.
The City Council had significant discussions regarding the City’s vehicle and equipment needs during the FY22
budget process. Ultimately, the City Council authorized $571,885 in the FY22 budget for 13 marked police
vehicles, which helps to ensure the safety of the City’s residents and visitors. Of these funds, $88,134 was
budgeted from the General Fund and $483,751 was budgeted using sales tax funds.
The City Council approved a 3% across the board salary/wage adjustment for all full-time employees and all
part-time with benefits employees as part of the FY22 budget. The FY22 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 10% increase in health insurance premiums and a 5% increase in
dental insurance premiums.
There were no new personnel additions include in the FY22 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 FY22 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 FY13 to FY20, there was an overall increase
in sales tax receipts. FY14 rebounded with a 4.62% 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; FY19 ended with
a 0.36% increase; and FY20 ended with a 6.15% increase in sales tax receipts. In considering an estimated
sales tax amount for FY21, the City Council chose to include a 1.5% increase applied to the prior year adopted
budget. When adopting the budget for FY22, Council chose to include a 2.5% increase applied to the prior
year adopted budget. Each year thereafter, a 1.34% increase is projected.
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Franchise & Utility Tax
The City levies a Gross Receipts Utility Tax (GRUT) on every person, firm, or corporation that provides
telephone service or telecommunication services for residential, commercial, business, manufacturing, and
industrial use in the City. The City is also authorized to assess a GRUT on every person, firm, or corporation
that sells and distributes natural gas, manufactured gas, steam, electricity, or both gas and electricity for
commercial, business, manufacturing, and industrial use in the City. The tax is collected by the utility
companies at the time of their monthly billing and is remitted to the City on, or before, the 15th day of each
calendar month following the last day of each month. Along with the GRUT for energy and telecom providers,
the City is also authorized to assess a franchise fee on services provided by cable companies within the City.
In FY16 the City Council approved an increase from 5.65% to 6% in the GRUT for electric and natural gas
services provided to the residents of the City. The 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 as
did FY20. 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 the FY22 budget was based on
historical collection data. Future projected franchise & utility tax is estimated to increase by 1.34% each year.
9,655,913
10,102,174
10,856,302
11,002,277
11,304,678
11,470,052
11,511,614
12,219,110
12,052,196
12,521,475
12,689,263
12,859,299 13,031,614
13,206,238
$9,300,000
$9,800,000
$10,300,000
$10,800,000
$11,300,000
$11,800,000
$12,300,000
$12,800,000
$13,300,000
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026Dollar AmountFiscal Year
General Fund Sales & Use Taxes Financial Trend
Actual
Projected
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Property Taxes
The City's property tax is levied by the Counties of Cole and Callaway each October 1, based on the assessed
value as of the previous January 1, for all real and personal property located in the City.
The assessed value for property located in the City as of January 1, 2021 upon which the FY22 budget was
based, amounted to $919,760,242. The City's property tax levies per $100 of assessed valuation for the year
ended October 31, 2021 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, 2021.
The financial trend for property taxes is shown below. Overall, receipts have been fairly consistent. Future
projected property taxes are estimated to increase by 1.34% each year.
7,289,415
7,670,316
7,295,904
7,258,960
7,060,237
7,687,404
6,695,256
6,213,429
6,825,000
6,450,000 6,536,430
6,624,018 6,712,780
6,802,731
$5,500,000
$6,000,000
$6,500,000
$7,000,000
$7,500,000
$8,000,000
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026Dollar AmountFiscal Year
General Fund Franchise & Utility Tax Financial Trend
Actual
Projected
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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 – FY22 Receipts, Based on Calendar Year 2009 – 2021 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 $11.33 to $11.56 effective June 1, 2021 and will increase
from $11.56 to $12.13 effective June 1, 2022. The wastewater charge based on water usage increased from
$3.42 to $3.49 per 100 CU. FT. effective June 1, 2021 and will increase from $3.49 to $3.66 per 100 CU. FT.
effective June 1, 2022. 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.
5,237,547
5,190,956
5,261,508
5,267,657
5,419,824
5,484,475
5,447,766
5,571,683
5,561,399
5,709,660
5,786,169
5,863,704
5,942,278
6,021,904
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
$5,500,000
$6,000,000
$6,500,000
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026Dollar AmountFiscal Year
General Fund Property Taxes Financial Trend
Actual
Projected
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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 tax sunsets on March 31, 2022. The eighth iteration of the Capital Improvement
Tax was on the August 3, 2021 ballot for voter approval. It received a majority vote of the Jefferson City
voters and will be in effect beginning April 1, 2022 and will sunset on March 31, 2027. Staff is estimating
$5,600,000 per year in sales tax receipts. This new sales tax was not included in the FY22 adopted budget.
Due to the short timeframe between the approval of the ballot measure and the adoption of the budget,
there was not sufficient time for staff discussion to determine the timing of necessary funding requirements
for approved projects. Once the timing of the funding requirements has been determined and once FY22
begins, a budget amendment will be presented for Council approval. For the financial trend below, the
information is presented as if the budget amendment has already been approved.
The historical revenue trend for the half cent sales tax for the CIT Fund is shown below. Overall, receipts have
consistently increased since FY09. Future projected Capital Improvement Tax revenue trends have been
conservatively projected at $5,600,000 per year for the current iteration.
9,246,136
9,532,853 10,123,193
10,765,247
11,130,758
11,518,611
11,511,814 11,422,577
11,282,356
11,649,201 11,913,638 12,184,078
12,460,656
12,743,513
$5,500,000
$6,500,000
$7,500,000
$8,500,000
$9,500,000
$10,500,000
$11,500,000
$12,500,000
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026Dollar AmountFiscal Year
Wastewater Fund Charges for Services Financial Trend
Actual
Projected
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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:
4,664,580
4,877,931 5,260,753 5,356,330
5,500,311
5,545,522
5,588,474
5,952,128
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
$5,500,000
$6,000,000
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026Dollar AmountFiscal Year
CIT Fund Sales Tax Financial Trend
Actual
Projected
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Expenditure Summary and Assumptions
Staff has, and continues to, review savings, mostly impacting the General Fund. Some of the costs are one-
time cost-savings, others are recurring cost savings. Some of the cost-savings initiatives
considered/implemented include the following:
1. 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 FY21, the City of Jefferson had 437 full-time positions. The City Council approved funding for
437 full-time positions in the FY22 budget.
New Personnel
No new full-time positions were approved in the FY22 budget.
New Programs
No new significant programs were introduced or approved in the FY22 budget.
4,662,755
4,874,018 5,259,477
5,358,988
5,492,397
5,554,002
5,587,012
5,952,216
5,778,300
6,006,745 6,126,880
6,249,417
6,374,406
6,501,894
$4,400,000
$4,900,000
$5,400,000
$5,900,000
$6,400,000
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026Dollar AmountFiscal Year
Parks Fund Sales Tax Financial Trend
Actual
Projected
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CAPITAL IMPROVEMENT EXPENDITURES
The Capital Improvement Tax Funds are used to account for significant non-routine capital expenditures.
The FY22 budget includes $2,500,000 of Capital Improvement Tax Funds allocated for significant non-routine
capital expenditures. The current sales tax sunsets on March 31, 2022. The eighth iteration of the Capital
Improvement Tax was on the August 3, 2021 ballot for voter approval. It received a majority vote of the
Jefferson City voters and will be in effect beginning April 1, 2022 and will sunset on March 31, 2027. Staff is
estimating $5,600,000 per year in sales tax receipts. This new sales tax was not included in the FY22 adopted
budget. Due to the short timeframe between the approval of the ballot measure and the adoption of the
budget, there was not sufficient time for staff discussion to determine the timing of necessary funding
requirements for approved projects. Once the timing of the funding requirements has been determined and
once FY22 begins, a budget amendment will be presented for Council approval. For the financial trend below,
the information is presented as if the budget amendment has already been approved.
The adopted budget for Capital Improvement Tax Funds includes $600,000 for ongoing street resurfacing that
will be completed as identified in the City’s Street Resurfacing Plan; $483,751 for the purchase of marked
police vehicles; $362,500 for Parks Facilities Rehab; $200,000 for the debt financing payments to purchase a
new fleet of fire apparatus; as well as several other capital improvement projects.
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 FY22 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 FY22 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 FY22 budget includes a 3% 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
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City Chamber of Commerce on economic development issues, and the City offers tax incentives to attract new
business to the City.
The City plans to examine operational costs and the level of services the residents expect. The City plans to
accomplish this by discussing and determining what level of service the residents want to receive and
determine the level of revenue that will be needed to do so. The City realizes it needs to look at each service
provided and the intended outcome of providing that service, which includes how much the service costs, as
well as the success of the service provided.
FUND HIGHLIGHTS
General Fund
The General Fund is the main operating fund of the City. An increase in total General Fund revenues is
budgeted for FY22. Based on the FY21 adopted budget and the FY22 adopted budget, the projected
unrestricted General Fund fund balance reserve at the end of FY22 is 18.34% 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 annual comprehensive
financial report (ACFR) for the fiscal year ended October 31, 2019. 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 ACFR whose contents conform to program standards. The ACFR
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must satisfy both generally accepted accounting principles and applicable legal requirements. This is the 24th
year (1996-2019) that the City of Jefferson has received the award. The ACFR for the fiscal year ended
October 31, 2020 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) presented an Award for
Outstanding Achievement in Popular Annual Financial Reporting (PAFR) to the City of Jefferson for the fiscal
year ended October 31, 2019. 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 6th year (2014-2019) that the City of Jefferson has received the award. The PAFR for the fiscal year
ended October 31, 2020 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 2021 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 7th year (2015-2021) that the City of Jefferson has received
the award.
Let me close by thanking the City Council, the City Administrator, the Department Directors and staff for all of
their hard work on next year’s budget. I am extremely grateful for the continued hard work of City employees
as they strive to provide quality programs and services to the community.
Sincerely,
Carrie Tergin, Mayor
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PRESENTED TO
City of Jefferson City
Missouri
For the Fiscal Year Beginning
November 01, 2020
Executive Director
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
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CITY OF JEFFERSON, MISSOURI
STRATEGIC PLANNING
2021 – 2026
The City utilizes the framework and structural support of the City’s mission statement as well as the City goals
to develop the annual budget.
Throughout the year, the City has formulated strategies and priorities through decisions adopted at City
Council and Department Director Staff meetings. These decisions provide the foundation on which
recommended goals and priorities for the next budget year are determined. Staff presents to the City Council
a list of budget discussion items such as service levels for the City Departments, revenue trends, any additional
expenditures and the budget calendar. Setting budget priorities for the City is one of the most important
responsibilities of the City Council and City Department Directors; these goals and directives set the tone for
its development. In this phase, the City Council and Staff has the opportunity to reassess goals and objectives
in order to provide direction to the resource allocation and budgetary decision‐making process.
MISSION STATEMENT
The mission of the City of Jefferson is to provide effective leadership and stewardship, enhance the present
and future quality of life, promote the health, safety and welfare of the community, and efficiently deliver
essential and desired services with resolute spirit and absolute integrity.
CORE VALUES
Customer Service: We exist to provide the best possible service to all customers.
Communication: We listen to our customers and respond with clear, compassionate, and timely
communication.
Continuous Improvement: We value continuous improvement through planning, learning, and
innovative practices.
Integrity: We expect our employees to be ethical, honest, and responsible. Our customers deserve
nothing less.
Teamwork: We achieve results through valuing diversity and partnerships within our own organization
and the community. Each person’s contribution is critical to our progress.
Stewardship: We develop and empower our employees to serve the community to the best of their
ability. We are responsible with the resources the community entrusts to us.
CORE COMPETENCIES
Supporting quality of life through full City services.
Community stewardship.
Consensus‐building.
Innovation.
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MOVING FORWARD: Our Seven Strategic Priorities
Quality of Life
Goal: Adopt innovative ways to engage all customers and improve services based on community values,
priorities, and expectations.
Strategic Objectives:
Improve customer satisfaction with City services.
Incorporate technologies and resources to serve customers when, where, and how it is convenient for
those customers.
What We Have Done:
As surveyed, overall satisfaction with the performance received internally between the City’s
departments has been rated “good” or above. This reflects the emphasis the City places on improving
and providing customer satisfaction while contributing to the quality of life for the residents of the
City. The result of these surveys supports the City’s Departments performance measures.
Developed a 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.
In 2020 and 2021, the City ranked in the top third of capital cities to live in based on the annual ranking
by SmartAsset. Both years the City ranked at No. 15. SmartAsset, which provides financial advice and
education through its websites, ranks the best state capitals to live based on three categories:
employment and education, affordability, and livability.
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What We Are Seeing:
The City’s expectation to contribute to quality of life for the residents and visitors of the City is high in all areas
that are measured, such as knowledge, politeness, and timely response. However, the response to an inquiry a
citizen may receive may not be the response the citizen was expecting or wanted to receive which may affect
how the resident may view the quality of service provided.
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.
The City of Jefferson Department of Parks, Recreation, and Forestry opened the Capital Region MU
Health Care Amphitheater in May 2021 at Ellis‐Porter Riverside Park as Jefferson City’s premier
outdoor music venue. The redesigned open‐air space features a modern stage and backdrop, stadium
seating for 500 people up close, and room for over 2,000 visitors in the terrace and open lawn area.
Several events have been held since the opening in May including a July 2nd concert by country music
artist Chris Janson.
A redevelopment plan for the former St. Mary’s Hospital site was previously approved. This project
was granted redevelopment incentives in the form of tax increment financing and a community
improvement district. The redevelopment plan envisioned a commercial redevelopment of the
property with a Courtyard by Marriott hotel along with retail and restaurant buildings. Construction on
a Courtyard by Marriott hotel has been completed. The opening date was December 10, 2020. Total
investment was estimated at $30 to $44 million dollars.
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What We Are Seeing:
The economic outlook for the City is generally positive. Sales tax collections continue to improve. Additionally
some new businesses have opened or will be opening very soon.
What Do We See In The Future:
We want to add new jobs, and prefer jobs that pay living wages. We prefer to support a community where
everyone cannot only live, but thrive.
Financial Health
Goal: Ensure fiscal stability of the City by ensuring quality municipal services and operations are provided
efficiently and are financially sustainable.
Strategic Objectives:
Control the health care cost for the employees while still providing affordable health care.
Balance the budget without the use of fund balance.
Provide competitive wages, salaries, and benefits in order to attract and retain excellent employees.
Develop a business approach to reduce use of subsidies.
What We Have Done:
The City’s Financial Policies require an unreserved, undesignated General Fund balance at a minimum
of 17% of expenditures as originally adopted for the General Fund budget. The current General Fund
balance reserve estimate for FY22 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 FY23. 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 FY22 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. The eighth iteration will be effective April 1, 2022 and will sunset on March
31, 2027. Staff is estimating $5,600,000 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
30
subsidies from the fund balance. The General Fund supports traditional services that citizens expect from
local government, such as police, fire and health protection, street maintenance and basic City administration.
What Do We See In The Future:
Maintaining the trust of the citizens of the City is critical if the City is to stay financially solvent while
continuing to ensure the quality of life of the citizens. Revenues generated through approved ballot issues
and any increased taxes will be spent to keep the promises made to the voters who approved the ballot issues
or residents affected by any increased tax. The City is committed to maintaining a responsible fund balance
for emergencies; stretching and saving tax dollars, whenever possible; supporting City employees and retirees;
and keeping the City’s financial house clean and ethical.
Growth Management
Goal: Plan for growth to ensure there are resources to promote the preservation and development of the
City’s core commercial areas, and 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 uses multiple
funding sources to assist low‐to‐moderate income households and neighborhoods. For example, 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 City supports the 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 that promotes and fosters
investment and revitalization in the City’s core.
Historic Preservation Fund grants were received for three projects: (1) Resurvey of the Historic East, (2)
Survey of the Lower Jefferson Subdivision along W. Main, and (3) a Historic Context for developmental
history.
The City received the Paul Bruhn Revitalization grant for $675,000. This will allow the City to provide
subgrants to property owners to restore the façade of the building. Eligible property owners were
identified as “red” or “yellow” within the structural survey and own properties within the Missouri
State Capitol Historic District and the Old Munichberg Commercial District.
The City Council created the Historic Preservation Code Revision Committee to review the existing
code and make updated recommendations.
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The City received a $1.5 million grant from the Economic Development Administration for
infrastructure projects needed to support hotel and conference center development at the Missouri
State Penitentiary.
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 property owners and
continuous tracking has produced modestly successful results as individual buildings continue to be
sold, rehabilitated, reoccupied, or demolished. Twenty‐three properties were removed in 2021 from
the abandoned property registration, with seven new being added. This brings the current total to 62
properties, down from 126 properties in 2016 and 77 in 2020.
The Planning Division completed the new Comprehensive Plan adopted by the Planning and Zoning
Commission in June of 2020. Planning Division Staff are now proceeding with implementing zoning
code and zoning map recommendations contained within the plan.
Planning Division staff has continued implementing 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, demolished the structures to
clear the site, and has proceeded with the redevelopment of the area as an athletic complex
supporting the adjacent High School.
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 gravestones 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 continues to work with and support food establishments in their
recovery after the slow down due to the Covid‐19 Virus. Staff is working with entrepreneurs in
inspecting and permitting 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:
An increase in the mobile food unit industry has sparked a growth in Jefferson City from entrepreneurs
finding alternative ways to increase business activities in the food service industry. The
division permitted 30 mobile food unit businesses in Jefferson City in 2021. This is a 66% increase in
this type of business from 2020.
What Do We See In The Future:
An increase in entrepreneurship from individuals wanting to get a start in the food service industry by
starting a mobile food business with future plans to expand to a brick and mortar business. The
Environmental Health Division supports these activities with educating and permitting these types of
food establishments to ensure their success in Jefferson City.
Neighborhood Services and Building Divisions are undertaking the implementation of new permitting
and inspection software to foster better communication and coordination, both internally and
32
externally. In addition, the new system is adaptable to meet the changing needs of programs that are
involved in redevelopment projects.
Greater collaboration with the community partners in order to drive economic interests.
Health, Safety, and Well‐Being
Goal: Create an inclusive, thriving, livable community that promotes health, safety, and well‐being.
Strategic Objectives:
Strive to promote, enhance and maintain a safe environment.
Create an environment that encourages a healthy community.
Increase investment and participation in cultural and recreational activities.
What We Have Done:
Staff are continuing the community educational effort for the administration of building codes. The
recent hail storm and tornado events damaged structures by varying degrees. The building code helps
mitigate future reoccurrence of structure failures by building back with stronger materials and
methods. We are also working to inform contractors and property owners of inspection procedures,
including 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 members on the 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 promoting and supporting 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 (1) Two‐way Monroe Street, (2) Wears Creek Plan, (3) Bicycle/Pedestrian Plan, (4) Housing
Recovery, and (5) Community Space/Incubator.
As of September 29, 2021, staff has investigated 6,964 code enforcement activities. Approximately
97.55% of the activities were resolved voluntarily before 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. In addition, Property Maintenance has exceeded
FY2020 code enforcement activities of 5,605 for the same time frame.
In FY 2021, staff began street‐by‐street reviews and exterior rental property inspections. This process
allows staff to travel every street in the City three times a year and inspect all neighborhoods
proactively for violations.
In FY 2021, the staff has issued dangerous building declarations for 35 properties for violations of the
City’s Dangerous Building Code Sec. 8‐80 through Sec. 8‐99, bringing the total dangerous building
count to 47 properties. Of these, ten are being demolished using general revenue budgeted
demolition funds. Nine demolitions have been owner‐initiated or repaired, leaving 16 awaiting funding
for demolition and 12 in some stage of the administrative hearing process.
The Environmental Health Division continues to work with Federal, State, and Local Health Agencies to
distribute educational information regarding best practices in the containment of the changing Covid‐
19 Virus.
The Community Development Block Grant (CDBG) provides roughly $300,000/per year to improve
neighborhoods designated as low‐moderate income. In FY 2021 the City:
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o Provided 25 forgivable loans for $5,000 down payment incentives. This program promotes
home ownership;
o Assisted three low‐income homeowners on emergency home repairs; and
o Demolished four dangerous buildings and coordinated lot redevelopment for nonprofits
The City received CDBG CARES Act funding of $413,435 to prepare, prevent, and respond to the
coronavirus pandemic. Through a public engagement process, childcare and childcare facilities were
identified as an unmet need. As a result, the City created a program for childcare facilities to apply for
up to $50,000 to support childcare service providers.
The City has partnered with the Department of Natural Resources to ensure properties and vacant lots
are safe for redevelopment through the Brownfields program. In addition, the City requested sampling
to be conducted at the Missouri State Penitentiary redevelopment site and 601, 605, 701, and 711
Mulberry Street (proposed community garden).
City staff participated in an Environmental Protection Agency Local Foods, Local Places community
grant. This technical assistance opportunity provided guidance on addressing food deserts and healthy
lifestyles.
What We Are Seeing:
Continued support from Federal, State, Local Health Agencies and the public in adapting and
understanding the current pandemic disease for further control.
Continuing broad support for parks, the arts, health and human service programs, and attention to
neighborhoods keep attracting people looking for a City that aims to provide a good quality of life for
the residents.
What Do We See In The Future:
Further collaboration with government agencies and local health care facilities in the best practices to
move forward in protecting the public health in schools, health care facilities, homes, and businesses in
Jefferson City.
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.
Increased opportunity for public/private partnerships.
Implementation of new technologies to make the building permitting and inspection process more
efficient and effective. Online submittal of applications and documents, coupled with the ability to
view the status of submittals, should save both public and private dollars and increase accountability.
Additionally, the ability to document site visits and inspections from mobile devices reduces redundant
workloads, allowing staff to focus more on where they are needed.
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
34
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, which sunsets March 31, 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. The newest sales tax iteration, which will be effective April 1, 2022 and will sunset March
31, 2027, allots $28 million to capital improvements throughout the City. An annual allocation of
$1,380,000 is designated for street resurfacing needs. A total of $600,000 is allocated to the sidewalk
category to be utilized for sidewalk repair and sidewal 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 FY22 budget includes funds to be used for ongoing infrastructure/facility needs. When this
account was added to the budget in FY17, the amount requested in the budget was based on a Capital
Replacement Plan developed by the City that determines an annual amount to be set aside for future
replacements of roofs, HVACs and generators for all City infrastructure. In FY20, and in more recent
years, the amount funded in the budget has not been at the level required by the Capital Replacement
Plan based on budgeting constraints. However it is important to note that if budgeted funds are not
utilized in the year budgeted, they will be reappropriated for use in subsequent years. The FY22
budget includes $10,075 for this purpose and there are some remaining funds 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.
35
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 FY22 budget includes a 3% 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.
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
36
accomplishment, while the individual departments have more numerous and more specific performance
measures identified at the departmental level. Outcome based performance statements are intended to focus
on the quality of life factors which include:
1. Providing for a safe community.
2. Continuing to enhance the environmental stewardship of the community.
3. Improving the aesthetics of the City, while preserving the historical heritage of the community.
4. Provide recreational and cultural enrichment activities in the community.
5. Provide for an easily traveled and connected City.
6. Provide for the retention and creation of economic development and employment opportunities
within the City.
Guiding Documents
There are numerous plans/studies on which the City relies in developing the budget; the more significant of
those plans include the following:
2013 – 2035 Metropolitan Transportation Plan (MTP) For the Jefferson City, Missouri Urbanized Area ‐ This
Plan presents transportation priorities for the Capital Area metropolitan planning area. Included in the MTP
are specific plans pertaining to the growth and development of the metropolitan region that support the
goals, objectives, and policies set out in the MTP.
Jefferson City Comprehensive Plan ‐ This Plan guides land use and development decisions within the
corporate boundaries of the City of Jefferson.
Central East Side Neighborhood Plan ‐ This Plan provides the context for development and redevelopment
decisions within the area influenced by the former Missouri State Penitentiary and its development.
Southside Redevelopment Plan – Capital Region Medical Center engaged a planning consultant in 2016 to
contribute to the development of a long term vision and plan for the Historic Southside/Old Munichburg
neighborhood of the City of Jefferson.
Wastewater Collection Master Plan (2000) ‐ This plan is a condition assessment and inventory of the
wastewater collection system. This plan provides guidance for rehabilitation of the City’s sewer system.
Capital Replacement Plan ‐ This plan itemizes and tracks the City’s capital needs (vehicles, equipment, and
buildings) and is utilized to evaluate, plan, and budget for the replacement of the City’s capital needs.
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
37
compensation, and may remove appointees. After the Commission’s approval, the Department’s staff
presents the budget to the City Council for adoption.
38
SECTION 3: Budget Overview
39
Budget Overview
Overview
The FY22 Adopted Budget presents a balanced budget with estimated spending of $65,196,823. 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 FY20)
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 Financing
Lodging Tax Parking Self‐Funded Health Ins.
JC Veterans Plaza
City Hall Art Trust
USS Jefferson City Submarine Trust
Woodland Cemetery Trust
Non‐Major Funds Non‐Major Funds
Governmental Fund Types
Major Funds
Proprietary Fund Types
Major Funds
The City budget is divided into funds which fall into one of three major categories: Governmental, Proprietary,
and Fiduciary Fund Types.
40
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‐
Insured 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.
41
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
42
Budget Overview
Changes in Fund Balances
Est. Beginning Balance $ 8,068,740 $ 8,312,267 $ 76,263,360 $ 23,669 $ ‐ $ 7,787,155 $ 100,455,191
Est. Unrestricted Begin. Balance 6,845,662 8,312,267 11,336,565 23,669 ‐ 7,787,155 34,305,318
Revenue $ 33,553,223 $ 11,239,717 $ 15,531,687 $ 407,227 $ ‐ $ 2,507,500 $ 63,239,354
Transfers In 26,400 ‐ 300,390 ‐ 30,000 ‐ 356,790
Less: Expenditures (34,055,152) (10,596,095) (16,075,560) (407,227) (30,000) (2,080,000) (63,244,034)
Transfers Out (315,389) (1,209,900) ‐ ‐ ‐ (227,500) (1,752,789)
Debt Service ‐ ‐ ‐ ‐ ‐ (200,000) (200,000)
Est. Ending Balance $ 7,277,822 $ 7,745,989 $ 76,019,877 $ 23,669 $ ‐ $ 7,787,155 $ 98,854,512
Less: Reserves $ (973,078) $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ (973,078)
Less: Capital Contributions ‐ ‐ (61,475,133) ‐ ‐ ‐ (61,475,133)
Less: Restricted for Pensions ‐ ‐ (1,043,996) ‐ ‐ ‐ (1,043,996)
Less: Restricted Bond Funds ‐ ‐ (2,407,665) ‐ ‐ ‐ (2,407,665)
Est. Unrestricted Fund Balance $ 6,304,744 $ 7,745,989 $ 11,093,083 $2 3,669 $ ‐ $ 7,787,155 $ 32,954,640
Fund Balance Change ‐ Amount* $ (540,918) $ (566,278) $ (243,482) $ ‐ $ ‐ $ ‐ $ (1,350,678)
Fund Balance Change ‐ Percent*‐7.90% ‐6.81% ‐2.15% 0.00% 0.00% 0.00%‐3.94%
*Calculated on the Beginning and Ending Unrestricted Balances
Total
Special
RevenueGeneral Enterprise
Internal
Service Fiduciary
Capital
Improvement
Tax
A review of the Changes in Fund Balance Schedule shows the General Fund is expecting a decrease in the
unrestricted fund balance when comparing FY21 to FY22. 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 FY21 to FY22. This is due to the fact that in FY22 the Parks Fund is budgeted to utilize $546,442
from the fund balance. Additionally, the Police Training Fund is budgeted to utilize a portion of their fund
balance in FY22.
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 FY21
to FY22. This is due to the fact that it is the City’s practice to use any available fund balance of subsidized
Divisions prior to the General Fund providing a subsidy.
43
Budget Overview
The City is expecting no change in unrestricted fund balance in the Internal Service Funds during FY22. 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. The City is making contributions to the
Worker’s Compensation Fund in FY22. 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 FY21 to FY22.
The Capital Improvement Tax (CIT) Category is expecting no change in the unrestricted fund balance from
FY21 to FY22. 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 current sales tax sunsets on March 31, 2022. The eighth iteration of the Capital
Improvement Tax was on the August 3, 2021 ballot for voter approval. It received a majority vote of the
Jefferson City voters and will be effective April 1, 2022 and sunset on March 31, 2027. Staff is estimating
$5,600,000 per year in sales tax receipts. This new sales tax was not included in the FY22 adopted budget.
Due to the short timeframe between the approval of the ballot measure and the adoption of the budget,
there was not sufficient time for staff discussion to determine the timing of necessary funding requirements
for approved projects. Once the timing of funding requirements has been determined and once FY22 begins,
a budget amendment will be presented for Council approval that includes both revenues and expenditures for
this sales tax issuance.
A review of the percent of change in the fund balance before adjustment for reserves shows that the General
Fund is expecting the largest change in the fund balance from FY21 to FY22.
44
Budget Overview
Combined Revenues by Type
Revenue Source
Sales & Other Use Taxes $12,521,475 $‐ $2,500,000 $‐ $6,006,745 $‐ $21,028,220
Intergovernmental Taxes 2,512,000 ‐ ‐ ‐ ‐ ‐ 2,512,000
Other Taxes 96,000 ‐ ‐ ‐ ‐ ‐ 96,000
Franchise & Utility Tax 6,450,000 ‐ ‐ ‐ ‐ ‐ 6,450,000
Lodging Tax ‐ ‐ ‐ ‐ 1,200,000 ‐ 1,200,000
Property Tax 5,709,660 ‐ ‐ ‐ ‐ ‐ 5,709,660
Intergovernmental 879,463 1,705,000 ‐ ‐ ‐ ‐ 2,584,463
Charges for Services 3,000,478 12,962,494 ‐ 400,000 3,367,933 ‐ 19,730,905
Fees License & Permits 1,066,438 34,194 ‐ ‐ ‐ ‐ 1,100,632
Fines & Forfeitures 580,000 120,000 ‐ ‐ 7,800 ‐ 707,800
Contributions Donations 372,788 ‐ ‐ ‐ ‐ ‐ 372,788
Other Operating Revenue 139,921 64,500 ‐ ‐ 605,600 ‐ 810,021
Interest Income 170,000 627,000 7,500 7,227 41,639 ‐ 853,366
Other Non‐Operating Revenue 55,000 18,500 ‐ ‐ 10,000 ‐ 83,500
Transfer In 26,400 300,389 ‐ ‐ ‐ 30,000 356,789
Carry Over to Surplus 790,918 243,483 ‐ ‐ 566,278 ‐ 1,600,679
Total Revenue $34,370,541 $16,075,560 $2,507,500 $407,227 $11,805,995 $30,000 $65,196,823
TotalGeneral Enterprise
Capital
Improvement
Tax
Internal
Service Special Revenue
Trust &
Agency
A review of the Combined Revenue By Type Schedule for the FY22 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 $243,483 being used from the fund balances in FY22.
The schedule shows the budget for the Capital Improvement Tax Funds rely primarily on sales tax revenue.
Every five years the Capital Improvement Tax (CIT) sunsets and requires a new vote of the citizens in order to
continue. The current sales tax sunsets on March 31, 2022. The eighth iteration of the Capital Improvement
Tax was approved by voters on the August 3, 2021 ballot. It will be effective April 1, 2022 and will sunset on
March 31, 2027. Staff is estimating a $5,600,000 per year in sales tax receipts. This new sales tax was not
included in the FY22 adopted budget. Due to the short timeframe between the approval of the ballot
measure and the adoption of the budget, there was not sufficient time for staff discussion to determine the
timing of necessary funding requirements for approved projects. Once the timing of the funding requirements
has been determined and once FY22 begins, a budget amendment will be presented for Council approval.
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.
45
Budget Overview
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.
Combined Expenditures by Type
Expenditure Type
Personnel Services $ 26,916,553 $ 5,124,081 $ ‐ $ ‐ $ 5,071,257 $ ‐ $ 37,111,891
Materials & Supplies 1,916,754 835,356 ‐ ‐ 1,143,205 ‐ 3,895,315
Contractual Services 1,937,725 2,153,381 ‐ 407,227 2,394,329 30,000 6,922,662
Utilities 979,472 496,973 ‐ ‐ 618,965 ‐ 2,095,410
Repairs & Maintenance 1,961,739 1,201,736 ‐ ‐ 823,019 ‐ 3,986,494
Other Operating Expenses 89,000 ‐ ‐ ‐ ‐ ‐ 89,000
Capital Purchases 243,834 465,000 483,751 ‐ 74,702 ‐ 1,267,287
Capital Projects 10,075 ‐ 1,596,249 ‐ ‐ ‐ 1,606,324
Transfers Out 315,389 ‐ 227,500 ‐ 1,209,900 ‐ 1,752,789
Debt Service ‐ 5,799,033 200,000 ‐ 470,618 ‐ 6,469,651
Total Expenditures $ 34,370,541 $ 16,075,560 $ 2,507,500 $ 407,227 $ 11,805,995 $ 30,000 $ 65,196,823
TotalGeneral Enterprise
Capital
Improvement
Tax
Internal
Service
Special
Revenue
Trust &
Agency
A review of the Combined Expenditures By Type Schedule for the FY22 Adopted budget reveals the largest
expenditure for the City is the expenditure related to the Personnel Services category.
46
Budget Overview
Review of Funds
Fund
Unaudited
Fund Balance
10/31/21
Add
Projected
Revenues
Less
Projected
Expenses
Projected
Fund Balance
10/31/22 Amount Percent
Governmental Funds
General Fund $ 8,068,740 $ 33,579,623 $ 34,370,541 $ 7,277,822 $ (790,918) ‐9.80%
Total Governmental Funds 8,068,740 33,579,623 34,370,541 7,277,822 (790,918) ‐9.80%
Special Revenue Funds
Parks $ 8,082,631 $ 10,026,153 $ 10,572,595 $ 7,536,189 $ (546,442) ‐6.76%
JC Veterans Plaza Trust 61,902 1,000 1,000 61,902 ‐ 0.00%
Police Training 62,949 9,000 30,000 41,949 (21,000) ‐33.36%
Lodging Tax 46,464 1,202,400 1,202,400 46,464 ‐ 0.00%
City Hall Art Trust 21,802 360 ‐ 22,162 360 1.65%
USS Jefferson City Submarine 14,305 240 ‐ 14,545 240 1.68%
Woodland Cemetery 22,214 564 ‐ 22,778 564 2.54%
Total Special Revenue Funds 8,312,267 11,239,717 11,805,995 7,745,989 (566,278) ‐6.81%
Enterprise Funds
Airport Fund $ 9,047,226 $ 292,817 $ 381,147 $ 8,958,896 $ (88,330) ‐0.98%
Parking Fund 7,657,874 1,172,100 925,883 7,904,091 246,217 3.22%
Transit Fund 1,634,079 2,106,765 2,700,286 1,040,558 (593,521) ‐36.32%
Wastewater Fund 57,924,181 12,260,395 12,068,244 58,116,332 192,151 0.33%
Total Enterprise Funds 76,263,360 15,832,077 16,075,560 76,019,877 (243,483) ‐0.32%
Internal Service Fund
Workers Compensation $ (70,740) $ 407,227 $ 407,227 $ (70,740) $‐ 0.00%
Self Funded Health Insurance $ 94,409 $‐ $‐ $ 94,409 $‐ 0.00%
Total Interrnal Service Fund 23,669 407,227 407,227 23,669 ‐ 0.00%
Agency Fund
TIF Redevelopment $‐ $ 30,000 $ 30,000 $‐ $‐ 0.00%
Total Agency Fund ‐ 30,000 30,000 ‐ ‐ 0.00%
Capital Improvement Tax Funds
Funds 41‐45 $ 7,787,155 $ 2,507,500 $ 2,507,500 $ 7,787,155 $‐ 0.00%
Total Capital Projects Funds 7,787,155 2,507,500 2,507,500 7,787,155 ‐ 0.00%
Grand Total 100,455,191 63,596,144 65,196,823 98,854,512 (1,600,679) ‐1.59%
*Net Change represents the difference between the FY21 Unaudited Fund Balance and the FY22 Projected Fund Balance.
Net Change*
A review of the schedule above shows there the General Fund is anticipating the largest change in the fund
balance from FY21 to FY22. The anticipated change in the General Fund is due to the fact that the City expects
to use a portion of the American Rescue Plan Act (ARPA) grant funds that were received in FY21 and are in the
fund balance for expenditures in FY22.
47
Budget Overview
2020 Actual 2021 Adopted 2022 Adopted
FINANCIAL SOURCES
Sales and use taxes $ 12,219,110 $ 12,052,197 $ 12,521,475
Intergovernmental taxes 2,280,380 2,356,000 2,512,000
Other taxes 96,776 100,000 96,000
Franchise & utility taxes 6,213,429 6,825,000 6,450,000
Property taxes 5,571,683 5,561,399 5,709,660
Intergovernmental 2,441,180 875,270 879,463
Charges for services 2,883,735 2,852,676 3,000,478
Fees, licenses, and permits 1,192,052 952,650 1,066,438
Fines and forfeitures 432,275 607,900 580,000
Contributions/Donations 370,993 356,542 372,788
Other operating revenues 209,850 119,028 139,921
Interest income 118,479 120,000 170,000
Other non‐operating revenue 47,911 55,000 55,000
Transfers In 21,525 26,400 26,400
Total revenues 34,099,378 32,860,062 33,579,623
FINANCIAL USES
Personnel Services 24,999,201 26,003,453 26,916,553
Materials & Supplies 1,423,579 1,362,103 1,916,754
Contractual Services 2,554,742 1,875,083 1,937,725
Utilities 971,822 1,009,797 979,472
Repairs & Maintenance 1,962,128 1,800,425 1,961,739
Other Operating Expenses 130,886 99,750 89,000
Capital Purchases 231,141 35,630 243,834
Capital Projects 297,041 ‐ 10,075
Transfers Out 1,556,500 673,821 315,389
Debt Service ‐ ‐ ‐
Total financial uses 34,127,040 32,860,062 34,370,541
Change in Fund Balance (27,662) ‐ (790,918)
FUND BALANCE
Fund balances‐beginning 8,096,402 8,068,740 8,068,740
Fund balances‐ending $ 8,068,740 $ 8,068,740 $ 7,277,822
CITY OF JEFFERSON, MISSOURI
Summary of Financial Sources & Uses ‐ 3 Years
For the Years Ended October 31, 2022
General Fund
Governmental Fund Types
48
Budget Overview
2020 Actual 2021 Adopted 2022 Adopted
FINANCIAL SOURCES
Sales and use taxes $ 5,958,575 $ 5,778,300 $ 6,006,745
Intergovernmental 127,178 ‐ ‐
Charges for services 2,504,930 2,937,533 3,367,933
Other operating revenues 202,242 104,950 605,600
Interest income 171,388 35,000 35,875
Other non‐operating revenue 7,535,100 10,000 10,000
Total revenues 16,499,413 8,865,783 10,026,153
FINANCIAL USES
Personnel Services 4,312,880 4,913,620 5,071,257
Materials & Supplies 746,564 923,732 1,143,205
Contractual Services 926,173 1,232,533 2,364,329
Utilities 425,642 546,065 618,965
Repairs & Maintenance 641,712 742,519 822,019
Capital Purchases 243,647 140,537 74,702
Capital Projects 5,503,122 ‐ ‐
Transfers Out 29,490 7,500 7,500
Debt Service 635,092 469,168 470,618
Total financial uses 13,464,322 8,975,674 10,572,595
Change in Fund Balance 3,035,091 (109,891) (546,442)
FUND BALANCE
Fund balances‐beginning 5,157,431 8,192,522 8,082,631
Fund balances‐ending $ 8,192,522 $ 8,082,631 $ 7,536,189
Parks, Recreation & Forestry Fund
CITY OF JEFFERSON, MISSOURI
Summary of Financial Sources & Uses ‐ 3 Years
For the Years Ended October 31, 2022
Governmental Fund Types
49
Budget Overview
2020 Actual 2021 Adopted 2022 Adopted
FINANCIAL SOURCES
Sales and use taxes $ 5,958,488 $ 5,000,000 $ 2,500,000
Intergovernmental 966,537 ‐ ‐
Interest income 147,917 7,500 7,500
Transfers In 316,511
Total revenues 7,389,453 5,007,500 2,507,500
FINANCIAL USES
Capital Purchases 229,687 140,000 483,751
Capital Projects 7,975,270 4,410,000 1,596,249
Transfers Out 356,220 57,500 227,500
Debt Service 400,000 400,000 200,000
Total financial uses 8,961,177 5,007,500 2,507,500
Change in Fund Balance (1,571,724) ‐ ‐
FUND BALANCE
Fund balances‐beginning 9,358,879 7,787,155 7,787,155
Fund balances‐ending $ 7,787,155 $ 7,787,155 $ 7,787,155
Capital Improvement Tax Fund
CITY OF JEFFERSON, MISSOURI
Summary of Financial Sources & Uses ‐ 3 Years
For the Years Ended October 31, 2022
Governmental Fund Types
50
Budget Overview
2020 Actual 2021 Adopted 2022 Adopted
FINANCIAL SOURCES
Lodging tax $ 1,027,652 $ 1,200,000 $ 1,200,000
Fines and forfeitures 9,662 7,200 7,800
Contributions/Donations 12,006 ‐ ‐
Interest income 7,308 6,730 5,764
Other non‐operating revenue ‐ ‐ ‐
Total revenues 1,056,628 1,213,930 1,213,564
FINANCIAL USES
Contractual Services 117 30,000 30,000
Repairs & Maintenance 3,556 11,500 1,000
Other Operating Expenses 63 ‐ ‐
Capital Purchases 340 200 ‐
Capital Projects 77,899
Transfers Out 1,028,625 1,202,400 1,202,400
Total financial uses 1,110,600 1,244,100 1,233,400
Change in Fund Balance (53,972) (30,170) (19,836)
FUND BALANCE
Fund balances‐beginning 313,778 259,806 229,636
Fund balances‐ending $ 259,806 $ 229,636 $209,800
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, 2022
Governmental Fund Types
51
Budget Overview
2020 Actual 2021 Adopted 2022 Adopted
FINANCIAL SOURCES
Intergovernmental $ 1,841,416 $ 1,685,000 $ 1,705,000
Charges for services 138,963 182,692 182,692
Other operating revenues 33,368 37,000 32,000
Interest income 7,174 ‐ ‐
Other non‐operating revenue ‐ ‐ ‐
Transfers In 1,161,679 579,710 187,073
Total revenues 3,182,600 2,484,402 2,106,765
FINANCIAL USES
Personnel Services 1,615,520 1,585,776 1,645,745
Materials & Supplies 212,965 215,247 261,147
Contractual Services 317,721 315,095 324,544
Utilities 27,714 29,800 27,800
Repairs & Maintenance 449,626 409,042 441,050
Capital Purchases 69,680 ‐ ‐
Transfers Out 11,337
Depreciation 150,912 ‐ ‐
Total financial uses 2,855,475 2,554,960 2,700,286
Change in Fund Balance 327,125 (70,558) (593,521)
FUND BALANCE
Fund balances‐beginning 1,377,513 1,704,638 1,634,080
Fund balances‐ending $ 1,704,638 $ 1,634,080 $ 1,040,559
Transit
CITY OF JEFFERSON, MISSOURI
Summary of Financial Sources & Uses ‐ 3 Years
For the Years Ended October 31, 2022
Proprietary Fund Types
52
Budget Overview
2020 Actual 2021 Adopted 2022 Adopted
FINANCIAL SOURCES
Intergovernmental $ 227,125 $ ‐ $ ‐
Charges for services 11,422,577 11,282,356 11,649,201
Fees, licenses, and permits 38,364 33,228 34,194
Other operating revenues 21,695 ‐ ‐
Interest income 707,343 598,652 577,000
Other non‐operating revenue 868,866 ‐ ‐
Total revenues 13,285,970 11,914,236 12,260,395
FINANCIAL USES
Personnel Services 2,632,531 2,657,091 2,786,629
Materials & Supplies 1,946,587 451,127 503,539
Contractual Services 1,369,766 1,346,759 1,532,424
Utilities 506,470 436,665 436,065
Repairs & Maintenance 555,584 626,195 545,555
Capital Purchases 219,450 250,000 465,000
Capital Projects 31,456 260,000 ‐
Transfers Out 15,025 ‐ ‐
Debt Service 1,798,935 6,060,185 5,799,032
Depreciation 3,880,395 ‐ ‐
Total financial uses 12,956,199 12,088,022 12,068,244
Change in Fund Balance 329,771 (173,786) 192,151
FUND BALANCE
Fund balances‐beginning 57,768,197 58,097,968 57,924,182
Fund balances‐ending $ 58,097,968 $ 57,924,182 $ 58,116,333
Wastewater
CITY OF JEFFERSON, MISSOURI
Summary of Financial Sources & Uses ‐ 3 Years
For the Years Ended October 31, 2022
Proprietary Fund Types
53
Budget Overview
2020 Actual 2021 Adopted 2022 Adopted
FINANCIAL SOURCES
Intergovernmental $ 355,888 $ 46,000 $ ‐
Charges for services 927,965 1,130,600 1,130,600
Fines and forfeitures 63,332 120,000 120,000
Other operating revenues 43,673 32,500 32,500
Interest income 98,329 50,000 50,000
Other non‐operating revenue 11,898 ‐ 18,500
Transfers In 268,989 79,111 113,317
Total revenues 1,770,074 1,458,211 1,464,917
FINANCIAL USES
Personnel Services 666,492 664,714 691,709
Materials & Supplies 56,282 65,170 70,670
Contractual Services 382,717 375,091 296,413
Utilities 36,453 59,107 33,107
Repairs & Maintenance 202,524 205,476 215,131
Capital Purchases ‐ ‐ ‐
Capital Projects 123,114 26,000 ‐
Transfers Out 2,740 ‐
Depreciation 993,122 ‐ ‐
Total financial uses 2,463,444 1,395,558 1,307,030
Change in Fund Balance (693,370) 62,653 157,887
FUND BALANCE
Fund balances‐beginning 17,335,817 16,642,447 16,705,100
Fund balances‐ending $ 16,642,447 $ 16,705,100 $ 16,862,987
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, 2022
Proprietary Fund Types
54
Budget Overview
2020 Actual 2021 Adopted 2022 Adopted
FINANCIAL SOURCES
Charges for services $ 4,996,832 $ 400,000 $ 400,000
Other operating revenues 648 ‐ ‐
Interest income 15,444 16,600 7,227
Other non‐operating revenue 20,400 ‐ ‐
Transfers In 195,000
Total revenues 5,228,324 416,600 407,227
FINANCIAL USES
Contractual Services 5,994,436 495,778 407,227
Other Operating Expenses 2,116 ‐ ‐
Total financial uses 5,996,552 495,778 407,227
Change in Fund Balance (768,228) (79,178) ‐
FUND BALANCE
Fund balances‐beginning 871,075 102,847 23,669
Fund balances‐ending $ 102,847 $ 23,669 $ 23,669
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, 2022
Proprietary Fund Types
Non‐major Internal Service Funds1
55
Budget Overview
2020 Actual 2021 Adopted 2022 Adopted
FINANCIAL SOURCES
Other taxes $ 13,637 $ ‐ $ ‐
Intergovernmental 112,955 ‐ ‐
Transfers In 29,134 30,000 30,000
Total revenues 155,726 30,000 30,000
FINANCIAL USES
Contractual Services 155,726 30,000 30,000
Total financial uses 155,726 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, 2022
Fiduciary Fund Types
56
Budget Overview
2020 Actual 2021 Adopted 2022 Adopted
FINANCIAL SOURCES
Sales and use taxes $ 24,136,173 $ 22,830,497 $ 21,028,220
Lodging tax 1,027,652 1,200,000 1,200,000
Intergovernmental taxes 2,280,380 2,356,000 2,512,000
Other taxes 110,413 100,000 96,000
Franchise & utility taxes 6,213,429 6,825,000 6,450,000
Property taxes 5,571,683 5,561,399 5,709,660
Intergovernmental 6,072,279 2,606,270 2,584,463
Charges for services 22,875,002 18,785,857 19,730,904
Fees, licenses, and permits 1,230,416 985,878 1,100,632
Fines and forfeitures 505,269 735,100 707,800
Contributions/Donations 382,999 356,542 372,788
Other operating revenues 511,476 293,478 810,021
Interest income 1,273,382 834,482 853,366
Other non‐operating revenue 8,484,175 65,000 83,500
Transfers In 1,992,838 715,221 356,790
Total revenues 82,667,566 64,250,724 63,596,144
FINANCIAL USES
Personnel Services 34,226,624 35,824,654 37,111,893
Materials & Supplies 4,385,977 3,017,379 3,895,315
Contractual Services 11,701,398 5,700,339 6,922,662
Utilities 1,968,101 2,081,434 2,095,409
Repairs & Maintenance 3,815,130 3,795,157 3,986,494
Other Operating Expenses 133,065 99,750 89,000
Capital Purchases 993,945 566,367 1,267,287
Capital Projects 14,007,902 4,696,000 1,606,324
Transfers Out 2,999,937 1,941,221 1,752,789
Debt Service 2,834,027 6,929,353 6,469,650
Depreciation 5,024,429 ‐ ‐
Total financial uses 82,090,535 64,651,654 65,196,823
Change in Fund Balance 577,031 (400,930) (1,600,679)
FUND BALANCE
Fund balances‐beginning 100,279,092 100,856,123 100,455,193
Fund balances‐ending $ 100,856,123 $100,455,193 $ 98,854,514
CITY OF JEFFERSON, MISSOURI
Summary of Financial Sources & Uses ‐ 3 Years
For the Years Ended October 31, 2022
ALL FUNDS
57
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
FY20
Actual
FY21
Actual
FY22
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 1.00
Total Elected Positions 12.00 12.00 12.00
Total Part‐time 1.00 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)
58
Budget Overview
Job Title
FY20
Actual
FY21
Actual
FY22
Adopted
Municipal Court
Municipal Court Administrator 1.00 1.00 1.00
Administrative Technician 1.00 ‐ ‐
Deputy Court Clerk II, I 1.00 2.00 2.00
Deputy Court Clerk II
Deputy Court Clerk I
Part‐time Municipal Judge 1.00 1.00 1.00
Part‐time Bailiff 1.00 1.00 1.00
Elected ‐ Municipal Judge 1.00 1.00 1.00
Total Full Time 3.00 3.00 3.00
Total Part‐time 3.00 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)
59
Budget Overview
Job Title
FY20
Actual
FY21
Actual
FY22
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)
60
Budget Overview
Job Title
FY20
Actual
FY21
Actual
FY22
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
Administrative Technician ‐ ‐ 1.00
Customer Service Representative 1.00 1.00 1.00
Total Full Time 3.00 3.00 4.00
Planning & Protective Services ‐ Planning
Planner Manager 0.70 0.70 0.70
Planner II, I 2.00 2.00 2.00
Planner II
Planner I
Total Full Time 2.70 2.70 2.70
Planning & Protective Services ‐ MPO
Planner Manager 0.30 0.30 0.30
Planner II, I 2.00 2.00 2.00
Planner II
Planner I
Total Full Time 2.30 2.30 2.30
Planning & Protective Services ‐ Redevelopment & Grants
Neighborhood Services Manager 1.00 ‐ ‐
Neighborhood Services Supervisor ‐ 0.50 0.50
Neighborhood Services Specialist 0.50 0.50 1.00
Total Full Time 1.50 1.00 1.50
Full Time Equivalents (FTEs)
61
Budget Overview
Job Title
FY20
Actual
FY21
Actual
FY22
Adopted
Planning & Protective Services ‐ Entitlement Grant
Neighborhood Services Supervisor ‐ 0.50 0.50
Neighborhood Services Specialist II 0.50 0.50 0.50
Neighborhood Services Specialist I 0.50 0.50 ‐
Total Full Time 1.00 1.50 1.00
Planning & Protective Services ‐ Environmental Health Services
Environmental Health Services Manager 1.00 1.00 1.00
Environmental Health Specialist 2.00 2.00 2.00
Total Full Time 3.00 3.00 3.00
Planning & Protective Services ‐ Property Maintenance & Code Enforcement
Property & Housing Supervisor ‐ 1.00 1.00
Property & Housing Inspector II, I 3.00 2.00 2.00
Property & Housing Inspector II
Property & Housing Inspector I
Neighborhood Services Specialist I 0.50 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 4.00
Building Inspector II
Building Inspector I
Building Plan Reviewer 1.00 1.00 ‐
Administrative Technician 1.00 1.00 ‐
Total Full Time 6.00 6.00 5.00
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)
62
Budget Overview
Job Title
FY20
Actual
FY21
Actual
FY22
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)
63
Budget Overview
Job Title
FY20
Actual
FY21
Actual
FY22
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)
64
Budget Overview
Job Title
FY20
Actual
FY21
Actual
FY22
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 7.00 7.00 7.00
Utility Maintenance‐Senior, Worker, Trainee 7.00 7.00 7.00
Senior Utility Maintenance Worker
Utility Maintenance Worker
Utility Maintenance Worker Trainee
Total Full Time 36.00 36.00 36.00
Full Time Equivalents (FTEs)
65
Budget Overview
Job Title
FY20
Actual
FY21
Actual
FY22
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 10.00 10.00
Senior Management Analyst 1.00 1.00 1.00
Parks Manager 1.00 1.00 1.00
Parks and Landscape Planner 1.00 ‐ ‐
Parks Resource Supervisor 3.00 4.00 4.00
Community Relations Manager 1.00 1.00 1.00
Recreation Program Specialist 3.00 3.00 3.00
Mechanic 2.00 1.00 1.00
Mechanic Supervisor ‐ 1.00 1.00
Administrative Assistant 1.00 1.00 1.00
Management Assistant 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 2.00 2.00
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 ‐ ‐
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 53.00 53.00
Total Part‐time 5.00 4.00 4.00
Total Full Time 436.00 437.00 437.00
Total Part‐time and Elected Positions 37.00 36.00 36.00
Full Time Equivalents (FTEs)
A summary of FTE variances can be found in the individual Department’s summaries within this document.
66
67
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.
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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.
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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
70
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
71
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.
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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.
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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
74
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.
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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.
76
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.
77
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 FY21 and FY22.
Some projections may also include additional detail that elaborates on the composition by type for the major
revenue source classification.
78
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 81% of all General Fund estimated revenues for FY22. The balance of
revenues is derived from user charges, fines and forfeitures, investment income, intergovernmental tax
revenues, miscellaneous fees and charges, and use of fund balance.
Sales & Use
Taxes
36.43%
Intergovernmental
Taxes
7.31%
Other Taxes
0.28%
Franchise &
Utility Tax
18.77%
Property Taxes
16.61%
Intergovernmental
2.56%
Charges for
Services
8.73%
Fees Licenses
& Permits
3.10%Fines &
Forfeitures
1.69%
Contributions
Donations
1.08%
Other
Operating
Revenues
0.41%
Interest
Income
0.49%
Other Non‐
Operating
Revenue
0.16%
Transfers In
0.08%
Carry Over
Surplus
2.30%
Revenues By Acct Classification‐FY22
Council Adopted Budget
General Fund Only
79
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 FY22 budgeted sales tax revenue estimate was based on a 2.5% increase applied to the prior year
adopted budget plus an estimated increase for a local non‐profit business becoming a for‐profit
business. The actual sales tax revenues for FY21 are expected to be slightly higher than the amount
budgeted for FY21.
Financial Trend
$9,655,913
$10,102,174
$10,856,302
$11,002,277
$11,304,678
$11,470,052
$11,511,614
$12,219,110
$12,052,196
$12,521,475
$9,000,000
$9,500,000
$10,000,000
$10,500,000
$11,000,000
$11,500,000
$12,000,000
$12,500,000
$13,000,000
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Actual
2021
Adopted
2022
AdoptedDollar AmountFiscal Year
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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 FY22 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
$7,289,415
$7,670,316
$7,295,903
$7,258,960
$7,060,237
$7,687,404
$6,695,256
$6,213,429
$6,825,000
$6,450,000
$5,500,000
$6,000,000
$6,500,000
$7,000,000
$7,500,000
$8,000,000
$8,500,000
$9,000,000
$9,500,000
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Actual
2021
Adopted
2022
AdoptedDollar AmountFiscal Year
81
Revenue Projections
Collection
Year
Natural
Gas Electricity Telephone Cable Total
2013 Actual 946,627$ 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 Actual 788,656$ 3,708,995$ 1,414,173$ 301,604$ 6,213,429$
2021 Adopted 900,000$ 4,000,000$ 1,600,000$ 325,000$ 6,825,000$
2022 Adopted 800,000$ 3,900,000$ 1,450,000$ 300,000$ 6,450,000$
Franchise & Utility Tax Collections by Type
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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
FY22, CY2021 0.5561
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
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 FY22 budget was based on the FY21 projected receipts.
$854,441,677
$850,609,968
$843,940,512
$839,446,213
Financial Trend
$919,909,144
Property Taxes
Assessed Valuation
$890,323,583
$886,670,402
$872,562,136
Legal Authorization:
$901,951,637
$919,760,242
$5,237,547
$5,190,956
$5,261,508
$5,267,657
$5,419,824
$5,484,475
$5,447,766
$5,571,683
$5,561,399
$5,709,660
$4,900,000
$5,100,000
$5,300,000
$5,500,000
$5,700,000
$5,900,000
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Actual
2021
Adopted
2022
AdoptedDollar AmountFiscal Year
83
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 servic es 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. T he 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 91 1 services provided by the City.
Financial Trend
Legal Authorization:
City staff meets on an annual basis to review the cost to provi de 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.
$2,495,239
$2,188,673
$2,579,221
$2,727,266
$2,767,263
$2,850,120
$2,800,278
$2,883,735
$2,852,676
$3,000,478
$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
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Actual
2021
Adopted
2022
AdoptedDollar AmountFiscal Year
Charges for Services Amount
84
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 89% of all Parks Fund estimated
revenues for FY22. The balance of revenues is derived from investment income, and miscellaneous fees and
charges related to maintenance contracts, cell tower site rental income, and use of fund balance.
Sales & Use Taxes
56.73%
Charges for
Services
31.81%
Other Operating
Revenues
5.72%
Interest Income
0.32%
Other Non‐
Operating Revenue
0.09%
Carry Over Surplus
5.33%
Revenues By Acct Classification‐FY22
Council Adopted Budget
Parks Fund Only
85
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 FY22 budgeted sales tax revenue estimate was based on a 2.5% increase applied to the prior year
adopted budget plus an estimated increase for a local non‐profi t business becoming a for‐profit
business. The actual sales tax revenues for FY21 are expected to be fairly close to the amount
budgeted for FY21.
Financial Trend
$4,662,755
$4,874,018
$5,259,477
$5,358,988
$5,492,397
$5,554,002
$5,597,755
$5,958,575
$5,778,300
$6,006,745
$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
$6,100,000
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Actual
2021
Adopted
2022
AdoptedDollar AmountFiscal Year
86
Revenue Projections
State Statute: N/A
City Municipal Code: City Charter
Description:
Basis of Projection:
Charges for Services
The Department of Parks and Recreation provides a variety of recreational opportunities for the City
residents and guests of the City. Charges for services vary 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, the Multipurpose B uilding, and the Amphitheater. 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.
$1,692,395
$1,812,255
$1,853,613
$2,013,971
$2,151,755
$2,391,799
$2,539,742
$2,504,930 $2,937,533
$3,367,933
$1,500,000
$1,700,000
$1,900,000
$2,100,000
$2,300,000
$2,500,000
$2,700,000
$2,900,000
$3,100,000
$3,300,000
$3,500,000
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Actual
2021
Adopted
2022
AdoptedDollar AmountFiscal Year
87
Revenue Projections
Collection
Year
Ice
Arena
Golf
Course
Memorial
Pool
Ellis‐Porter
Pool
Facility
Rentals
Recreation
Programs
Outdoor
Recreation
Camp
Programs
Multipurpose
Bldg Amphitheater Total
2013 Actual 359,911$ 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 Actual 451,470$ 581,185$ 201,477$ 117,160$ 62,861$ 417,285$ 117,517$ 239,748$ 316,229$ ‐$ 2,504,930$
2021 Adopted 563,950$ 569,100$ 249,650$ 149,150$ 150,683$ 528,250$ 121,100$ 247,400$ 358,250$ ‐$ 2,937,533$
2022 Adopted 495,900$ 628,500$ 269,450$ 152,150$ 138,933$ 521,500$ 116,600$ 311,400$ 390,750$ 342,750$ 3,367,933$
Charges for Services by Type
88
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 72% of all
Airport Division Fund estimated revenues for FY22. The balance of revenues is derived from investment
income and use of fund balance.
Charges for
Services
42.24%
Other Non‐
Operating
Revenue
4.85%
Transfers In
29.73%Carry Over
Surplus
23.17%
Revenues By Acct Classification‐FY22
Council Adopted Budget
Airport Division Fund Only
89
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
$152,171
$131,852
$181,726
$189,042
$172,504
$160,186
$184,543
$117,912
$161,000 $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
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Actual
2021
Adopted
2022
AdoptedDollar AmountFiscal Year
90
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.
$181,916
$219,695
$465,620
$334,849
$272,485
$263,131
$316,746
$268,989
$79,111
$113,317
$40,000
$90,000
$140,000
$190,000
$240,000
$290,000
$340,000
$390,000
$440,000
$490,000
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Actual
2021
Adopted
2022
AdoptedDollar AmountFiscal Year
91
Revenue Projections
Collection
Year
From
General
Fund
From
CIT "D"
From
CIT "E"
From
CIT "F"
From
CIT "G" Total
2013 Actual 171,636$ ‐$ 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 Actual 250,489$ ‐$ ‐$ 18,500$ ‐$ 268,989$
2021 Adopted 79,111$ ‐$ ‐$ ‐$ ‐$ 79,111$
2022 Adopted 113,317$ ‐$ ‐$ ‐$ ‐$ 113,317$
Transfers In by Type
92
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 FY22. The balance of
revenues is derived from fines and forfeitures, other operating revenues mostly from cell tower site rental
income and investment income.
Charges for
Services
82.72%
Fines & Forfeitures
10.24%
Other Operating
Revenues
2.77%
Interest Income
4.27%
Revenues By Acct Classification‐FY22
Council Adopted Budget
Parking Division Fund Only
93
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
$915,802
$933,936
$989,946
$1,001,668
$972,594
$986,059 $997,348
$810,053
$969,600 $969,600
$790,000
$840,000
$890,000
$940,000
$990,000
$1,040,000
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Actual
2021
Adopted
2022
AdoptedDollar AmountFiscal Year
94
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 70% of all Transit Division Fund estimated revenues for
FY22. The balance of revenues is derived from charges for services, other operating revenues such as bus
advertising and gas tax refunds, and use of fund balance.
Intergovernmental
63.14%
Charges for
Services
6.77%
Other Operating
Revenues
1.19%Transfers In
6.93%
Carry Over Surplus
21.98%
Revenues By Acct Classification‐FY22
Council Adopted Budget
Transit Division Fund Only
95
Revenue Projections
State Statute: N/A
Federal: Federal Transit Administration
City Municipal Code: Chapter 34, Article III
Description:
Basis of Projection:
Intergovernmental
The Transit Division receives intergovernmental revenue in the form of grants from both the Federal
and State governments. These grants assist with the operational and capital needs to maintain the
Transit System.
Legal Authorization:
The Transit Division Fund intergovernmental revenue projections are based on prior fiscal year
intergovernmental receipts. In cases where the amount of grant awards may be known at the time of
the annual budget process, those award amounts will be used in place of the prior receipts.
Financial Trend
$1,082,556
$1,094,271
$1,101,130
$1,211,810
$1,219,903
$1,346,304
$1,152,994
$1,841,417
$1,685,000
$1,705,000
$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
$1,900,000
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Actual
2021
Adopted
2022
AdoptedDollar AmountFiscal Year
96
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
$715,294
$612,395
$1,059,653
$1,276,237
$1,094,378
$1,240,829
$1,193,326
$1,161,679
$579,710
$187,073 $100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
$1,100,000
$1,200,000
$1,300,000
$1,400,000
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Actual
2021
Adopted
2022
AdoptedDollar AmountFiscal Year
97
Revenue Projections
Collection
Year
From
General
Fund
From
CIT "D"
From
CIT "E"
From
CIT "F"
From
CIT "G" Total
2013 Actual 658,137$ ‐$ 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 Actual 1,147,753$ ‐$ ‐$ 13,926$ ‐$ 1,161,679$
2021 Adopted 579,710$ ‐$ ‐$ ‐$ ‐$ 579,710$
2022 Adopted 187,073$ ‐$ ‐$ ‐$ ‐$ 187,073$
Transfers In by Type
98
Revenue Projections
Wastewater Division Fund Revenue
The primary support for Wastewater Services comes from charges for services. This major revenue source
comprises approximately 95% of all Wastewater Division Fund estimated revenues for FY22.
Charges for
Services
95.01%
Fees, Licenses &
Permits
0.28%
Interest Income
4.71%
Revenues By Acct Classification‐FY22
Council Adopted Budget
Wastewater Division Fund Only
99
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, 2021 $11.56 3.49
June 1, 2022 $12.13 3.66
June 1, 2023 $12.74 3.85
June 1, 2024 $13.38 4.05
June 1, 2025 $14.05 4.26
June 1, 2026 $14.76 4.48
June 1, 2027 $15.50 4.71
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
$9,246,137
$9,532,853 $10,123,193
$10,765,247 $11,130,758
$11,518,611
$11,511,814
$11,422,577
$11,282,356
$11,649,201
$8,500,000
$9,000,000
$9,500,000
$10,000,000
$10,500,000
$11,000,000
$11,500,000
$12,000,000
2013
Actual
2014
Actual
2015
Actual
2016
Actual
2017
Actual
2018
Actual
2019
Actual
2020
Actual
2021
Adopted
2022
AdoptedDollar AmountFiscal Year
100
SECTION 5: General Fund Overview
101
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 year‐end 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.
102
General Fund Overview
General Fund Revenue and Expenditure Summary
Revenues:
Sales and Use Tax $ 12,219,110 $ 12,052,197 $ 12,521,475
Intergovernmental Taxes 2,280,380 2,356,000 2,512,000
Other Taxes 96,776 100,000 96,000
Franchise & Utility Taxes 6,213,429 6,825,000 6,450,000
Property Taxes 5,571,683 5,561,399 5,709,660
Intergovernmental 2,441,180 875,270 879,463
Charges for Services 2,883,735 2,852,676 3,000,478
Fees, Licenses & Permits 1,192,052 952,650 1,066,438
Fines & Forfeitures 432,275 607,900 580,000
Contributions/Donations 370,993 356,542 372,788
Other Operating Revenues 209,850 119,028 139,921
Interest Income 118,479 120,000 170,000
Other Non‐Operating Revenue 47,911 55,000 55,000
Transfers In 21,525 26,400 26,400
Total Revenue $ 34,099,378 $ 32,860,062 $ 33,579,623
Expenditures:
Personnel Services $ 24,999,201 $ 26,003,453 $ 26,916,553
Materials & Supplies 1,423,579 1,362,103 1,916,754
Contractual Services 2,554,742 1,875,083 1,937,725
Utilities 971,822 1,009,797 979,472
Repairs & Maintenance 1,962,128 1,800,425 1,961,739
Other Operating Expenses 130,886 99,750 89,000
Capital Purchases 231,141 35,630 243,834
Capital Projects 297,041 ‐ 10,075
Transfers Out 1,556,500 673,821 315,389
Debt Service ‐ ‐ ‐
Total Expenditures $ 34,127,040 $ 32,860,062 $ 34,370,541
Excess of Revenues Over (Under) Expenditures $ (27,662) $ ‐ $ (790,918)
FISCAL YEAR BEGINNING NOVEMBER 1
FY20
Actual
FY21
Adopted
Budget
FY22
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.
103
General Fund Overview
General Fund Revenues By Source
Revenues:
Sales and Use Tax $ 12,219,110 $ 12,052,197 $ 12,521,475 $469,278
Intergovernmental Taxes 2,280,380 2,356,000 2,512,000 156,000
Other Taxes 96,776 100,000 96,000 (4,000)
Franchise & Utility Taxes 6,213,429 6,825,000 6,450,000 (375,000)
Property Taxes 5,571,683 5,561,399 5,709,660 148,261
Intergovernmental 2,441,180 875,270 879,463 4,193
Charges for Services 2,883,735 2,852,676 3,000,478 147,802
Fees, Licenses & Permits 1,192,052 952,650 1,066,438 113,788
Fines & Forfeitures 432,275 607,900 580,000 (27,900)
Contributions/Donations 370,993 356,542 372,788 16,246
Other Operating Revenues 209,850 119,028 139,921 20,893
Interest Income 118,479 120,000 170,000 50,000
Other Non‐Operating Revenue 47,911 55,000 55,000 ‐
Transfers In 21,525 26,400 26,400 ‐
Carry Over Surplus ‐ ‐ 790,918 790,918
Total Revenue $34,099,378 $32,860,062 $34,370,541 $1,510,479
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
Net
Change*
FISCAL YEAR BEGINNING NOVEMBER 1
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
104
General Fund Overview
Sales & Use Taxes
36.43%
Intergovernmental Taxes
7.31%
Other Taxes
0.28%
Franchise & Utility Tax
18.77%
Property Taxes
16.61%
Intergovernmental
2.56%
Charges for Services
8.73%
Fees Licenses &
Permits
3.10%
Fines & Forfeitures
1.69%
Contributions
Donations
1.08%Other Operating
Revenues
0.41%
Interest Income
0.49%
Other Non‐Operating
Revenue
0.16%
Transfers In
0.08%
Carry Over Surplus
2.30%
Revenues By Acct Classification‐FY22
Council Adopted Budget
General Fund Only
105
General Fund Overview
Summary of Significant Assumptions and Changes for FY22
Sales tax revenue was based on a 2.5% increase applied to the FY21 adopted budget plus an estimated
increase for a local non‐profit business becoming a for‐profit business.
Franchise & Utility Taxes are composed of receipts from four sources: Natural Gas, Electricity,
Telephone, and Cable. The approved FY22 budget includes a utility tax rate of 6%. The City’s gross
receipts tax is capped at 7%. The FY22 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 FY22 budgeted figure for Charges for Services reflects an increase from FY21. 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 FY22 budgeted figure for Contributions/Donations increased from FY21 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, FY22 includes an increase in Animal Shelter Donations.
The budgeted figure for Interest Income increased from FY21 due to the fact that in FY21 the City
received funds from the American Rescue Plan Act that remain unspent. The City feels the FY22
budgeted amount accurately reflects the amount the City will earn during the year.
106
General Fund Overview
General Fund Expenditures by Department
Department Amount Percent
Mayor and City Council $123,798 $136,685 $136,695 $10 0.01%
Office of City Clerk 108,088 103,111 110,162 7,051 6.84%
Office of City Administrator 274,444 275,834 287,210 11,376 4.12%
Office of City Counselor 300,289 329,834 348,965 19,131 5.80%
Municipal Court 235,035 249,518 257,055 7,537 3.02%
Human Resources Department 321,362 322,228 350,872 28,644 8.89%
Finance Department 849,154 963,927 949,367 (14,560) ‐1.51%
Non‐Departmental 1,325,350 929,220 965,631 36,411 3.92%
Information Technology Services 1,124,039 1,056,222 1,126,586 70,364 6.66%
Police Department 10,886,773 11,211,431 11,634,809 423,378 3.78%
Fire Department 7,675,021 7,903,685 8,195,517 291,832 3.69%
Dept of Planning and Protective Svcs 2,837,076 2,550,309 2,614,207 63,898 2.51%
Department of Public Works 6,213,070 6,154,237 6,277,083 122,846 2.00%
Transfers and Subsidies 1,556,500 673,821 315,389 (358,432) ‐53.19%
Capital/Vehicle/Equipment ‐ ‐ ‐ ‐ 0.00%
Capital Projects 297,041 ‐ 10,075 10,075 0.00%
ARPA ‐ ‐ 790,918 790,918 0.00%
TOTAL $34,127,040 $32,860,062 $34,370,541 $1,510,479
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
FY20
Actual
FY21
Adopted Budget
FY22
Adopted Budget
Net Change*
A review of the General Fund expenditures by Department shows there are five Departments that have a
change in excess of $100,000 in the FY22 budget when compared to the FY21 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 FY22 budget for the Police Department includes training and education funds. There are funds
included from the General Fund in FY22 for the replacement of two vehicles.
Money budgeted to the Fire Department is used to support fire operations for the City of Jefferson. The FY22
budget for the Fire Department includes training and education funds.
There was no money budgeted to Capital/Vehicle/Equipment in FY22, as any budgeted funds for these items
are included in the individual departments.
The FY22 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. There were no funds budgeted for the Ongoing Infrastructure/Facility Needs in FY21.
107
General Fund Overview
Mayor & Council
0.40%
City
Clerk
0.32%
City Administrator
0.84%
Entitlement Grant
0.93%
City Attorney
1.02%
Municipal Court
0.75%
Human Resources
1.02%
Finance
2.76%
Non‐Departmental
2.81%
Information Technology
Services
3.28%
Police
31.78%
Animal Control
2.07%
Fire
23.84%
Fire Museum
0.01%
Public Works
18.26%
Planning & Protective
Services
6.67%
Transfers & Subsidies
0.92%Capital
Projects
0.03%
ARPA
2.30%
Expenses by Department ‐ FY22
Council Adopted Budget
General Fund Only
108
General Fund Overview
General Fund Expenditures by Type
Type Amount Percent
Personnel Services $ 24,999,201 $ 26,003,453 $ 26,916,553 $ 913,100 3.51%
Materials & Supplies 1,423,579 1,362,103 1,916,754 554,651 40.72%
Contractual Services 2,554,742 1,875,083 1,937,725 62,642 3.34%
Utilities 971,822 1,009,797 979,472 (30,325) ‐3.00%
Repairs & Maintenance 1,962,128 1,800,425 1,961,739 161,314 8.96%
Other Operating Expenses 130,886 99,750 89,000 (10,750) ‐10.78%
Capital Purchases 231,141 35,630 243,834 208,204 584.35%
Capital Projects 297,041 ‐ 10,075 10,075 0.00%
Transfers Out 1,556,500 673,821 315,389 (358,432) ‐53.19%
Debt Service ‐ ‐ ‐ ‐ 0.00%
TOTAL $ 34,127,040 $ 32,860,062 $ 34,370,541 $ 1,510,479
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
Net Change*
A review of the General Fund expenditure by type shows the largest changes occurred in the Personnel
Services, Materials and Supplies, and the Transfers Out categories.
The increase in Personnel Services is due to the fact that the FY22 budget includes a 3% across the board
increase for all full‐time employees, a 10% increase for health insurance premiums, and a 5% increase for
dental insurance premiums.
The increase in Materials and Supplies for FY22 is due to the fact that the City is budgeting some of the funds
received from the American Rescue Plan Act for stormwater materials.
The decrease in the Transfers Out for FY22 is due to the fact that in FY21 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 grants that could be used to assist with operating expenditures, thereby
reducing the necessary subsidy from the General Fund.
109
General Fund Overview
Personnel
Services
78.31%
Materials &
Supplies
5.58%
Contractual
Services
5.64%
Utilities
2.85%
Repairs &
Maintenance
5.71%
Other Operating
Expenses
0.26%
Capital Purchases
0.71%
Capital Projects
0.03%Transfers Out
0.92%
Expenses by Acct Classification‐FY22
Council Adopted Budget
General Fund Only
110
General Fund Overview
Full Time Equivalents (FTEs) By Department
Department
FY20
Actual
FY21
Actual
FY22
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 FY22 Adopted and the FY21 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 FY26 based on projected revenues, adopted FY22
budget levels, and a number of assumptions for future growth rates. This table is a condensed version of the
model presented during the FY22 budget process.
111
General Fund Overview
Est. Beginning Fund Balance $ 8,096,402 $ 8,068,740 $ 8,068,740 $ 7,277,822 $ 3,968,322 $ 87,323 $ (4,209,277)
Revenues 34,099,378 32,860,062 33,579,623 34,008,912 34,453,953 34,894,823 35,341,601
Less: Expenditures 34,127,040 32,860,062 34,370,541 37,318,412 38,334,952 39,191,423 40,044,843
Ending Fund Balance $ 8,068,740 $ 8,068,740 $ 7,277,822 $ 3,968,322 $ 87,323 $ (4,209,277) $ (8,912,519)
Less: Reserve for Inventory $ 205,288 $ 205,288 $ 205,288 $ 205,288 $ 205,288 $ 205,288 $ 205,288
Less: Reserve for Prepaids 247,799 247,799 247,799 247,799 247,799 247,799 247,799
Less: Encumbrances 338,986 338,986 338,986 50,000 50,000 50,000 50,000
431,005 431,005 181,005 431,005 431,005 431,005 431,005
$ 6,845,662 $ 6,845,662 $ 6,304,744 $ 3,034,230 $ (846,769) $ (5,143,370) $ (9,846,612)
20.79% 20.83% 18.34% 8.13% ‐2.21% ‐13.12% ‐24.59%
2026
Projected
2023
Projected
2024
Projected
2025
Projected
Unrestricted Fund Balance as a
Percentage of Originally Adopted
Expenditures
2020
Actual
2021
Adopted
2022
Adopted
Unrestricted Fund Balance
Less: Reserve for
Restricted Funds
The City built the projection with the following assumptions:
1.34% 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 FY26 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.
112
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
113
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
114
Mayor and City Council
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $115,247 $126,585 $126,585 $‐ 0.00%
Materials & Supplies 994 2,300 2,300 ‐ 0.00%
Contractual Services 7,468 7,690 7,690 ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 89 110 120 10 9.09%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 123,798 $ 136,685 $ 136,695 $ 10
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
Net Change*FY21
Adopted
Budget
FY22
Adopted
Budget
FY20
Actual
A review of the budget summary reveals
an increase in the FY22 budgeted expenses
for the Mayor and City Council. This
increase is due to an increase in the
Repairs and Maintenance category, as a
result of increased maintenance
agreement costs.
Personnel
Services
92.60%
Materials &
Supplies
1.68%
Contractual
Services
5.63%
Repairs &
Maintenance
0.09%
Expenses By Account Classification ‐
FY22
Mayor & Council
Council Adopted Budget
115
Mayor and City Council
Full Time Equivalents (FTEs)
Job Title
FY20
Actual
FY21
Actual
FY22
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 1.00 ‐
Total Part‐time & Elected 13.00 13.00 13.00 ‐
*Net Change represents the difference between the FY22 Adopted and the FY21 Actual figures.
Staffing levels for the Mayor and City Council have remained constant with no expectation of a change in the
future.
116
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 2020 2021 2022
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
117
Office of City Clerk
Performance Measures (continued) 2020 2021 2022
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget. 0.31% 0.31% 0.32%
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. 98% 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. TBD 100% 100%
9. Percent of tax bills issued or released within 3 days of execution. 100% 100% 100%
10. Percent of election filing periods coordinated, tracked, archived.100% 100% 100%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 1 1 1
2. Total department adopted budget. $95,635 $103,111 $110,162
3. Number of paper records digitized, archived, and made accessible to staff and
public. 17,894 18,671 18,500
4. Number of tax bills generated, tracked, and released. 355 488 350
5. Number of updates made to City Code.
27 updates of
363
amendments*
26updates of
63
amendments
20 updates
of 40
amendments
6. Number of Sunshine requests responded to, tracked and archived. 145 411 400
7. Number of meeting notices posted, distributed, and archived. 966 1,077 900
8. Number of Council/Budget Committee meetings attended and recorded for
official minutes. 71 67 80
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.
The City Clerk is in the process of working with SmartGov to develop an on‐line sunshine portal for requests,
tracking, and archiving sunshine related records. SmartGov is currently contracted with other City
departments and has agreed to create a sunshine portal as a part of an existing contract with no additional
costs to the City.
118
Office of City Clerk
The City Clerk has transferred the City Code to Municode, the on‐line codification program. The program and
website are user friendly, 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
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 $71,000 $72,961 $79,652 $6,691 9.17%
Materials & Supplies 595 700 700 ‐ 0.00%
Contractual Services 26,121 19,255 19,255 ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 10,372 10,195 10,555 360 3.53%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 108,088 $ 103,111 $ 110,162 $ 7,051
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
FY21
Adopted
Budget
FY22
Adopted
Budget
Net Change*
FY20
Actual
A review of the budget
summary reveals the Office
of City Clerk‘s budgeted
expenditures experienced an
overall increase from FY21 to
FY22. The largest increase
occurred in the Personnel
Services category. This
increase is due primarily to a
3% across the board increase
for all full‐time employees, a
10% increase in health
insurance premiums, and a
5% increase in dental
insurance premiums.
Personnel
Services
72.30%
Materials &
Supplies
0.64%
Contractual
Services
17.48%
Repairs &
Maintenance
9.58%
Expenses By Account Classification ‐ FY22
City Clerk
Council Adopted Budget
119
Office of City Clerk
Full Time Equivalents (FTEs)
Job Title
FY20
Actual
FY21
Actual
FY22
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 FY22 Adopted and the FY21 Actual figures..
Staffing levels for the Office of City Clerk have remained constant with no expectation of a change in the
future.
120
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 2020 2021 2022
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 79% 90%/76% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.0.87% 0.84% 0.84%
2. Percent of full time employees to overall adopted budget. 0.0007% 0.0007% 0.0007%
121
Office of City Administrator
Performance Measures (continued) 2020 2021 2022
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized in the City.436 436 437
2. Total department adopted budget. $287,279 $275,834 $287,210
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 FY21, the City Administrator assisted with several Mayor and Council initiatives, including, but not limited
to: addressing impacts related to/ 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 FY21.
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 FY22 the City Administrator will assist departments in focusing on funding related to
coronavirus pandemic impacts; provide direction on 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.
122
Office of City Administrator
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $267,401 $270,615 $281,981 $11,366 4.20%
Materials & Supplies 4,275 1,829 1,829 ‐ 0.00%
Contractual Services 2,495 3,100 3,100 ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 273 290 300 10 3.45%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 274,444 $ 275,834 $ 287,210 $ 11,376
Net Change*
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
A review of the budget
summary reveals the Office
of City Administrator’s
budgeted expenditures
experienced an overall
increase from FY21 to FY22.
The most significant
increase occurred in the
Personnel Services category.
This increase is due primarily
to a 3% across the board
increase for all full‐time
employees, a 10% increase
in health insurance
premiums, and a 5%
increase in dental insurance
premiums.
Personnel
Services
98.18%
Materials &
Supplies
0.64%
Contractual
Services
1.08%
Repairs &
Maintenance
0.10%
Expenses By Account Classification ‐ FY22
City Administrator
Council Adopted Budget
123
Office of City Administrator
Full Time Equivalents (FTEs)
Job Title
FY20
Actual
FY21
Actual
FY22
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 FY22 Adopted and the FY21 Actual figures.
Staffing levels for the Office of City Administrator have remained constant with no expectation of a change in
the future.
124
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
125
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
contrainsts, 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 2020 2021 2022
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%/83.3% 90%
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Office of City Attorney
Performance Measures (continued) 2020 2021 2022
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.1.02% 1.00% 1.02%
2. Percent of contracts prepared/reviewed within 7 business days from date of
receipt. 94.8% 95.8% 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. $337,098 $329,834 $348,965
3. Number of contracts reviewed/prepared. 321 452 320
4. Number of contracts prepared/reviewed within 7 business days of request. 301 433 288
5. Number of Ordinances/Resolutions drafted. 77 56 120
6. Number of Workmen’s Compensation & litigation matters administered. 13 26 40
7. Number of lawsuits challenging City Ordinances or practices. 0 0 0
8. Number of hours staffing Council and Citizen Committees. 105 205 250
9. Number of sunshine requests to which Law responded. 355 411 400
Significant Changes/Initiatives
During FY21, the Office of City Attorney performed substantial work on economic development projects,
including continuing negotiation of a development agreement for the redevelopment of the Missouri State
Penitentiary. Also, the Office of City Attorney assisted in the securing of a $1.5 Million grant from the federal
Economic Development Administration for the MSP project, which was awarded in February 2021
The Office of City Attorney continued to provide legal support to the City’s response to the national COVID‐19
crisis by advising the Mayor and Council on the maintenance of a declaration of emergency and of several
proclamations thereunder designed to protect public health and assist businesses.
The Office of City Attorney has increased it efforts in assisting Planning and Protective Service Department in
nuisance abatement and dangerous building, particularly in the collection special tax bills to recoup costs
expended by the City address these harmful properties.
Finally, the Office of the City Attorney assisted the Park and Recreation Department with the drafting and
negotiation of a venue management agreement with VenuWorks, who is now managing the new Capital
Region MU Health Care Amphitheater at Ellis‐Port Riverside Park on behalf of the Parks and Recreation
Commission.
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Office of City Attorney
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $270,216 $298,934 $314,017 $15,083 5.05%
Materials & Supplies 5,243 2,150 2,150 ‐ 0.00%
Contractual Services 24,501 28,400 32,438 4,038 14.22%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 329 350 360 10 2.86%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 300,289 $ 329,834 $ 348,965 $ 19,131
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
Net Change*
A review of the budget summary
reveals the Office of City
Attorney’s budgeted
expenditures experienced an
overall increase from FY21 to
FY22. The most significant
increase occurred in the
Personnel Services category.
This increase is due primarily to
a 3% across the board increase
for all full‐time employees, a
10% increase in health insurance
premiums, and a 5% increase in
dental insurance premiums.
Personnel
Services
89.99%
Materials &
Supplies
0.62%
Contractual
Services
9.30%
Repairs &
Maintenance
0.10%
Expenses By Account Classification ‐ FY22
City Attorney
Council Adopted Budget
128
Office of City Attorney
Full Time Equivalents (FTEs)
Job Title
FY20
Actual
FY21
Actual
FY22
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 FY22 Adopted and the FY21 Actual figures.
Staffing levels for the Office of City Attorney have remained constant with no expectation of a change in the
future.
129
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 implement the policies and procedures established by the
Missouri Supreme Court in a professional and dedicated manner and the ensure accessibility, fairness and
courtesy in the administration of justice.
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 2020 2021 2022
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. 0.79% 0.76% 0.75%
2. Percent of cases filed during budget year which are completed within 6 months of
the date the summons is issued. 80% 80% 80%
3. Number of cases per FTE (excluding parking). 1,679 1,310 1,500
4. Percent of persons convicted during budget year who are placed on probation. 4% 8% 7%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 3 3 3
2. Total department adopted budget. $261,402 $249,518 $257,055
3. Number of cases processed during the year. 5,039 3,930 4,500
4. Number of convictions during the year. 3,371 3,399 3,850
5. Number of cases dismissed (excluding No Insurance tickets). 894 1,033 1,000
6. Number of probations issued. 159 276 300
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Municipal Court
Performance Measures (continued) 2020 2021 2022
Workload / Service Level Indicators (continued) Actual Actual Projected
7. Number of parking tickets paid through court. 7,861 10,720 9,200
8. Number of DWI tickets issued. 79 60 75
9. Number of DWI ticket convictions. 55 55 60
10. Number of warrants issued. 2,010 1,941 2,100
11. Total amount of fines issued (after conviction or plea).$438,404 n/a* $500,000
12. Total amount of fines collected. $476,042 $505,362 $577,000
13. Number of cases dismissed by Court for lack of prosecution.23 13 8
14. Number of cases appealed to circuit court. 0 2 2
15. Number of parking fines issued (not voided tickets).$134,437 $149,475 $140,000
16. Total amount of parking fines collected. $82,406 $122,694 $105,000
*Unable to provide due to change in software
Significant Changes/Initiatives
Due to COVID‐19, Municipal Court has been transitioning through “opening phases” ordered by the Cole
County Presiding Judge. Each phase dictates the number of defendants allowed in the courtroom at a time.
On the date of this report, the Municipal Court is in Phase 4, which allows twenty people in the courtroom at a
time, and hope to be at normal pre‐COVID‐19 capacity later this year.
Scott Evans, the newly elected Municipal Judge, took the bench in April 2021.
Municipal Court is also transitioning to a new case processing system. This system will allow defendants and
the public to access Municipal Court records through Missouri Case.net.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $206,738 $213,578 $218,320 $4,742 2.22%
Materials & Supplies 5,413 7,950 7,450 (500) ‐6.29%
Contractual Services 17,046 21,990 21,990 ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 5,838 6,000 6,295 295 4.92%
Capital Purchases ‐ ‐ 3,000 3,000 0.00%
Total $ 235,035 $ 249,518 $ 257,055 $ 7,537
Net Change*
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
131
Municipal Court
A review of the budget summary
reveals the Municipal Court’s
budgeted expenditures have
experienced an overall increase
from FY21 to FY22. The most
significant increase occurred in
the Personnel Services category.
This increase is due primarily to a
3% across the board increase for
all full‐time employees, a 10%
increase in health insurance
premiums, and a 5% increase in
dental insurance premiums.
The Capital Purchases category
experienced an increase from
FY21 to FY22 due to the approved
funding in FY22 for Polycom
technology for the jail docket.
Full Time Equivalents (FTEs)
Job Title
FY20
Actual
FY21
Actual
FY22
Adopted Net Change*
Municipal Court
Municipal Court Administrator 1.00 1.00 1.00 ‐
Administrative Technician 1.00 ‐ ‐ ‐
Deputy Court Clerk II, I 1.00 2.00 2.00 ‐
Deputy Court Clerk II
Deputy Court Clerk I
Part‐time Municipal Judge 1.00 1.00 1.00 ‐
Part‐time Bailiff 1.00 1.00 1.00 ‐
Elected ‐ Municipal Judge 1.00 1.00 1.00 ‐
Total Full Time 3.00 3.00 3.00 ‐
Total Part‐time & Elected 3.00 3.00 3.00 ‐
*Net Change represents the difference between the FY22 Adopted and the FY21 Actual figures.
Personnel
Services
84.93%
Materials &
Supplies
2.90%
Contractual
Services
8.55%
Repairs &
Maintenance
2.45%
Capital
Purchases
1.17%
Expenses By Account Classification ‐ FY22
Municipal Court
Council Adopted Budget
A review of staffing levels for
Municipal Court show no change
from FY21 to FY22. There is no
expectation of future changes.
132
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 2020 2021 2022
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. 95% 90%/80% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget. 1.03% 0.98% 1.02%
2. Number of recruitments per full‐time authorized Human Resources positions. 62 60 58.33
3. Percent of turnover in full‐time employees. 8.9% 9.8% 8%
4. Percent of employees using the EAP. 6.5% 6.6% 8%
5. Percent of employees participating in the City’s Wellness Incentive Program at
the beginning of the year. 62% 60% 65%
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Human Resources Department
Performance Measures (continued) 2020 2021 2022
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 3 3 3
2. Total department adopted budget. $340,425 $322,228 $350,872
3. Number of recruitments. 186 179 175
4. Number of applications processed. 1,867 1,485 1,600
5. Number of new hires processed. 32 28 30
6. Number of introductory periods completed. 21 12 25
7. Number of wellness outreach efforts. 161 188 160
8. Number of full‐time authorized positions city‐wide.436 436 436
9. Number of full‐time employees leaving employment.39 43 35
10. Number of unsatisfactory or needs improvement overall performance
evaluations. 4 1 4
Significant Changes/Initiatives
In FY21, the Human Resources Department launched “Sparkhire,” a video‐based interview program that
modernizes the interview process. Candidates have the ability to record, on their own time, answers to a set
of interview questions. Hiring managers then can view the recorded videos and send candidates follow up
questions, if needed. This process saves time, and streamlines the interview process allowing managers to
interview more candidates in a shorter period of time and speeds up the hiring process.
In FY22, 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 FY22, 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 $ 298,978 $ 302,618 $ 310,865 $ 8,247 2.73%
Materials & Supplies 7,065 3,400 3,300 (100) ‐2.94%
Contractual Services 15,051 15,920 15,520 (400) ‐2.51%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 268 290 21,187 20,897 7205.86%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 321,362 $ 322,228 $ 350,872 $ 28,644
Net Change*
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
134
Human Resources Department
Full Time Equivalents (FTEs)
Job Title
FY20
Actual
FY21
Actual
FY22
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 FY22 Adopted and the FY21 Actual figures.
A review of the budget
summary reveals the Human
Resources department’s
budgeted expenditures
increased from FY21 to
FY22. The most significant
increase occurred in the
Repairs and Maintenance
category due primarily to
the need for new
maintenace agreements
being added in FY22 for
software that was
implemented in FY21.
The Personnel Services
category experienced and
increase from FY21 to FY22
due primarily to a 3% across
the board increase for all
full‐ time employees, a 10%
increase in health insurance
premiums, and a 5%
increase in dental insurance
premiums.
Personnel
Services
88.60%
Materials &
Supplies
0.94%
Contractual
Services
4.42%
Repairs &
Maintenance
6.04%
Expenses By Account Classification ‐ FY22
Human Resources
Council Adopted Budget
Staffing levels for Human
Resources have remained
constant with no
expectation of a change in
the future.
135
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 Annual Comprehensive Financial Report (ACFR) consistent with criteria established by the
Government Finance Officers Associations (GFOA) for the Certification of Achievement for Excellence in
Financial Reporting Program
OBJECTIVE: To ensure the Department provides a fair presentation of financial information to the decision
makers and to the public
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
136
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 City Financial Policies
OBJECTIVE: To ensure the City is making decisions that will provide an excellent quality of life for the
residents of the City
Performance Measures 2020 2021 2022
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. 100% 90%/100% 90%
3. Receive an unqualified audit from an independent auditor (for prior year). Yes Yes/Yes Yes
4. Receive the GFOA ACFR Award (for prior year). Yes Yes/Yes Yes
5. Receive the GFOA PAFR Award (for prior year). Yes Yes/Yes Yes
6. Receive the GFOA Budget Award (for prior year).Yes Yes/Yes Yes
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget. 2.91% 2.93% 2.76%
2. Percent of voided accounts payable checks. 0.55% 0.93% 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. $957,305 $963,927 $952,366
3. Accounts Payable – Number of payments issued. 8,174 8,103 8,000
4. Accounts Payable – Number of payments voided.45 75 50
5. Accounts Payable – Number of 1099’s issued (Misc, NEC, Int, S, and R) 115 120 150
6. Accounts Receivable – Number of invoices issued. 9,434 10,150 9,000
7. Business Licensing – Number of business licenses issued. 2,754 2,837 3,000
8. Cash Receipts – Number of receipts entered. 207,941 203,008 201,000
9. General Ledger – Number of journal entries to correct issues.58 87 60
10. Payroll – Number of payroll checks/direct deposits. 14,872 15,001 14,500
11. Purchasing – Number of bids/quotes/renewals. 110 117 130
12. Purchasing – Number of purchase orders issued.425 371 525
13. Utility Billing – Number of bills issued. 243,982 245,693 244,900
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Finance Department
Significant Changes/Initiatives
The Finance Department received the Government Finance Officers Association Distinguished Budget
Presentation for the 7th straight year. This award was for the fiscal year beginning November 1, 2020.
The Finance Department received the Government Finance Officers Association Certificate of Achievement for
Excellence in Financial Report (ACFR) for the 24th straight year. This award was for the fiscal year ended
October 31, 2019. 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, 2020.
The Finance Department received the Government Finance Officers Association Award for Outstanding
Achievement in Popular Annual Financial Report (PAFR) for the 6th straight year. This award was for the fiscal
year ended October 31, 2019. 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, 2020.
For the fiscal year ended October 31, 2020, the City received a clean annual audit report with one audit
finding.
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 $762,025 $872,520 $857,987 $(14,533) ‐1.67%
Materials & Supplies 27,098 26,000 25,990 (10) ‐0.04%
Contractual Services 55,367 64,147 67,129 2,982 4.65%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 1,252 1,260 1,260 ‐ 0.00%
Capital Purchases 3,413 ‐ ‐ ‐ 0.00%
Total $ 849,155 $ 963,927 $952,366 $ (11,561)
Net Change*FY21
Adopted
Budget
FY22
Adopted
Budget
FY20
Actual
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
A review of the budget summary reveals Finance’s budgeted expenditures experienced an overall
decrease from FY21 to FY22. The most significant decrease occurred in the Personnel Services
category. While the FY22 budget includes a 3% across the board increase for all full‐time employees, a
10% increase in health insurance premiums, and a 5% increase in dental insurance premiums, the
department has had some turnover and has hired replacement staff at lower pay rates resulting in an
overall decrease.
138
Finance Department
Full Time Equivalents (FTEs)
Job Title
FY20
Actual
FY21
Actual
FY22
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 FY22 Adopted and the FY21 Actual figures.
Personnel
Services
90.06%
Materials &
Supplies
2.74%
Contractual
Services
7.07%
Repairs &
Maintenance
0.13%
Expenses By Account Classification ‐ FY22
Finance
Council Adopted Budget
Staffing levels for the Finance
Department have remained
constant with no expectation
of a change in the future.
139
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 $36,967 $36,967 $42,967 $6,000 16.23%
Materials & Supplies 67,455 11,000 13,000 2,000 18.18%
Contractual Services 1,088,138 745,403 778,154 32,751 4.39%
Utilities 40,749 46,450 42,450 (4,000) ‐8.61%
Repairs & Maintenance 80,261 74,900 75,060 160 0.21%
Other Operating Expenses 11,780 14,500 14,000 (500) ‐3.45%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Debt Service ‐ ‐ ‐ ‐ 0.00%
Total $ 1,325,350 $ 929,220 $ 965,631 $ 36,411
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
Net Change*
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
A review of the budget summary reveals the Non‐Departmental budgeted expenditures experienced an
overall increase from FY21 to FY22. The largest increase is in the Contractual Services category. This increase
is due primarily to the anticipated increase in General Insurance costs in FY22.
140
Non‐Departmental
Personnel
Services
4.45%Materials &
Supplies
1.35%
Contractual
Services
80.58%
Utilities
4.40%
Repairs &
Maintenance
7.77%
Other Operating
Expenses
1.45%
Expenses By Account Classification ‐ FY22
Non‐Departmental
Council Adopted Budget
141
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 2020 2021 2022
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.99.8% 99%/99.9% 99%
3. Percent of time the data and voice network was available. 99.9% 99%/99.9% 99%
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Information Technology Services
Performance Measures (continued) 2020 2021 2022
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget. 3.12% 3.21% 3.28%
2. Percent of helpdesk tickets resolved within the service level target. 90%* 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. $1,029,051 $1,056,222 $1,126,586
3. Number of helpdesk requests taken. 1,100 1,000 1,200
4. Number of servers supported. 76 84 75
5. Number of peripherals (printers/scanners) supported.120 130 120
6. Number of PC’s supported. 305 305 305
7. Number of telephone lines supported. 402 346 370
8. Number of enterprise applications supported (i.e. New World, Tyler etc.). 30 30 29
9. Number of email accounts. 449 465 449
10. Total storage utilized. 38TB 43TB 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 is currently 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 is currently 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 to replace all of the City’s aging, end‐of‐life Cisco switches and to
evaluate the City’s network topology. By making the correct changes to the City’s networking, this will lower
the amount of network downtime in the future.
ITS 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 and the Police Department are working with Tyler Technologies to migrate from E‐Ticketing to the Brazos
ticketing system.
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 has completed the migration from our old Cisco phone system to the new Centurylink Hosted VoIP.
ITS has implemented a 10mb Dedicated Internet Voice pipe just for this system’s use at PD and another 10mb
pipe at Fire Station 3 for redundancy.
ITS is in the process of upgrading the City’s main internet connection from 500mb to 1GB to support the
increasing bandwidth of our cloud‐based applications.
ITS is in the process of migrating to 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. ITS has completed the Office 2010 to Office 2019 upgrade. Office 2019 will provide the
user with the latest technology and latest Office features.
ITS has completed the upgrade of Windows 7 (end of life in 2020) with Windows 10. This will allow City
computers to receive the latest security and critical updates.
ITS is 80% complete with replacing most of our old wireless access points. This will provide better range and
more stable connection.
ITS assisted the Parks Department is providing temporary Wi‐Fi access to the Riverside Park Amphitheater.
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.
144
Information Technology Services
GIS staff have developed a process to automate the sewer billing rate analysis for Public Water Supply District
Number 1 and 2 of Cole County, Missouri and PWSD#1 of Callaway County. This will be uploaded into
Springbrook for the 2021‐2022 sewer billing.
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 $ 760,529 $ 779,952 $814,520 $ 34,568 4.43%
Materials & Supplies 9,773 3,570 3,570 ‐ 0.00%
Contractual Services 30,627 44,700 50,732 6,032 13.49%
Utilities 76,196 56,000 56,000 ‐ 0.00%
Repairs & Maintenance 246,914 172,000 201,764 29,764 17.30%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 1,124,039 $ 1,056,222 $ 1,126,586 $ 70,364
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
Net Change*
145
Information Technology Services
Full Time Equivalents (FTEs)
Job Title
FY20
Actual
FY21
Actual
FY22
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 FY22 Adopted and the FY21 Actual figures.
A review of the budget
summary reveals Information
Technology Services’
budgeted expenditures
experienced an overall
increase from FY21 to FY22.
The largest increase occurred
in the Personnel Services
category. This increase is due
primarily to a 3% across the
board increase for all full‐
time employees, a 10%
increase in health insurance
premiums, and a 5% increase
in dental insurance
premiums.
The Repairs and Maintenance
category experience an
increase from FY21 to FY22.
This increase is due primarily
to additional requirements
for software licenses &
software maintenance.
Personnel
Services
72.30%
Materials &
Supplies
0.32%
Contractual
Services
4.50%
Utilities
4.97%
Repairs &
Maintenance
17.91%
Expenses By Account Classification ‐ FY22
Information Technology Services
Council Adopted Budget
Staffing levels for
Information Technology
Services have remained
constant with no
expectation of a change in
the future.
146
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.
147
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
148
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 2020 2021 2022
Outcome Measures Actual Goal/Actual Goal
1. Percent of survey respondents that rate the community as “safe” on a survey
response. 42% 90%/38% 90%
2. Reduction in the number of Group A Property Crimes.Yes Yes/No Yes
3. Reduction in the number of Group A Crimes Against Persons.Yes Yes/No Yes
4. Reduction in the number of traffic crashes. Yes Yes/No 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 26.34% 27.22% 26.92%
2. Group A Property Crime rate per 1,000 population.23.0 24.3 35*
3. Group A Crimes Against Persons rate per 1,000 population.9.55 12.24 12*
4. Group A Crime Clearance rate. 61% 59% 60%
5. Traffic crashes per 1,000 population. 48.60 50.50 50*
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 $8,672,332 $8,940,105 $9,252,412
4. Number of incidents responded to by sworn personnel.47,303 46,203 57,000
5. Number of criminal case reports filed. 3,278 3,199 3,700
6. Number of traffic crashes requiring a report. 1,086 1,084 1,250
7. Number of arrests. 3,908 4,008 4,600
8. Number of Group A Property Crimes. 993 1,052 1,500
9. Number of Group A Crimes Against Persons. 412 529 520
10. Number of total traffic crash calls for service. 2,096 2,183 2,220
1Includes Police, School Resource Officer, and MUSTANG
*Based upon US Census Report of 2020 Population of 43,228 for the City of Jefferson
149
Police Department
Significant Changes/Initiatives
Upgrade our Computer Aided Dispatching Software
In March 2021 we remodeled our Emergency Operations Center to include a 9‐panel video wall, two laser light
projectors, and six independent work stations with dedicated 65‐inch display monitors.
We updated our electronic ticketing software to the Brazos software solution which is Tyler Technologies
product. We discontinued our use of Advanced Public Safety due to diminishing customer service and them no
longer being able to meet our needs. The transition to Brazos allows for a seamless integration into our mobile
data computers in the patrol cars and also into our law enforcement records management software.
We are working on implementing an interface that will allow our Computer Aided Dispatching (CAD) software
to communicate bidirectionally with the CAD software in the Boone County Missouri 911 center. We serve as
each other’s emergency backup sites and this interface will allow us to provide improved service the citizen in
each of the respective jurisdictions during the time a system failure.
We implemented Text to 911 in our 911 center. This will allow citizen to enter into a text conversation with a
911 operator when the use of the conventional voice call is not possible due to a physical handicap or would
cause the citizen to be put in more danger by alerting another person they had contacted 911.
Budget Summary – Expenses by Program
Program Amount Percent
Police ‐ General $7,692,802 $8,037,292 $8,308,992 $271,700 3.38%
School Resource Officer 693,094 702,554 741,757 39,203 5.58%
M.U.S.T.A.N.G. 213,808 200,259 201,663 1,404 0.70%
Animal Control 715,833 672,621 712,140 39,519 5.88%
9‐1‐1 Police 1,571,236 1,598,705 1,670,257 71,552 4.48%
Total $ 10,886,773 $ 11,211,431 $ 11,634,809 $ 423,378
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
Net Change*
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
A review of the Expenses by Program reveals that the overall Police Department budget has increased from
FY21 to FY22. All programs increased. The largest dollar increase occurs in the Police‐General Program.
150
Police Department
Budget Summary – Expenses by Category
Category Amount Percent
Expenses:
Personnel Services $9,503,988 $9,938,901 $10,303,582 $364,681 3.67%
Materials & Supplies 302,863 337,799 312,105 (25,694) ‐7.61%
Contractual Services 318,791 252,309 254,958 2,649 1.05%
Utilities 124,214 130,370 130,650 280 0.21%
Repairs & Maintenance 545,800 516,422 544,680 28,258 5.47%
Capital Purchases 91,117 35,630 88,834 53,204 149.32%
Total $ 10,886,773 $ 11,211,431 $ 11,634,809 $ 423,378
Net Change*
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
A review of the Expenses by Category for the entire department reveals an overall increase from FY21 to FY22.
The most significant increase occurred in the Personnel Services category due primarily to a 3% across the
board increase for all full‐time employees, a 10% increase in health insurance premiums, and a 5% increase in
dental insurance premiums.
The Capital Purchases category reflects an increase from FY21 to FY22 due to the fact that the FY21 budget
included funds for one police vehicle and the FY22 budget includes funds for two police vehicles.
151
Police Department
Full Time Equivalents (FTEs)
Job Title
FY20
Actual
FY21
Actual
FY22
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 FY22 Adopted and the FY21 Actual figures.
Staffing levels for the Police Department have remained constant with no expectation of a change
in the future.
152
Police Department
General Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $6,839,631 $7,222,103 $7,477,721 $255,618 3.54%
Materials & Supplies 257,810 287,520 245,174 (42,346) ‐14.73%
Contractual Services 155,920 112,921 114,588 1,667 1.48%
Utilities 71,012 73,205 73,205 ‐ 0.00%
Repairs & Maintenance 301,429 305,913 309,470 3,557 1.16%
Capital Purchases 67,000 35,630 88,834 53,204 149.32%
Total $ 7,692,802 $ 8,037,292 $ 8,308,992 $ 271,700
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
FY20
Actual
FY21
Adopted
Budget
FY22
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 FY21 to
FY22. The most significant
increase occurred in the
Personnel Services category
due primarily to a 3% across
the board increase for all
full‐time employees, a 10%
increase in health insurance
premiums, and a 5% increase
in dental insurance
premiums.
The Capital Purchases
category reflects an increase
from FY21 to FY22 due to the
fact that the FY21 budget
included funds for one police
vehicle and the FY22 budget
includes funds for two police
vehicles.
Personnel
Services
90.00%
Materials &
Supplies
2.95%
Contractual
Services
1.38%
Utilities
0.88%
Repairs &
Maintenance
3.72%
Capital Purchases
1.07%
Expenses By Account Classification ‐ FY22
Police
Council Adopted Budget
153
Police Department
School Resource Officer Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $677,269 $684,575 $708,433 $23,858 3.49%
Materials & Supplies 5,032 6,995 22,340 15,345 219.37%
Contractual Services 1,310 4,650 4,650 ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 9,483 6,334 6,334 ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 693,094 $ 702,554 $ 741,757 $ 39,203
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
Net Change*
A review of the budget
summary reveals the School
Resource Officer’s budgeted
expenditures experienced an
overall increase from FY21 to
FY22. The most significant
increase occurred in the
Personnel Services category.
This increase is due primarily to
a 3% across the board increase
for all full‐time employees, a
10% increase in health
insurance premiums, and a 5%
increase in dental insurance
premiums. It is important to
note that the Jefferson City
School District funds 50% of the
total School Resource Officer
budget.
The Materials and Supplies
category reflects an increase
from FY21 to FY22. This is due
to the fact that the budget for
the DARE Program was moved
to this department from the
General Police budget.
Personnel
Services
95.51%
Materials &
Supplies
3.01%
Contractual
Services
0.63%
Repairs &
Maintenance
0.85%
Expenses By Account Classification ‐ FY22
School Resource Officer
Council Adopted Budget
154
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 $179,465 $168,354 $168,757 $403 0.24%
Materials & Supplies 19,343 19,905 20,906 1,001 5.03%
Contractual Services 15,000 12,000 12,000 ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance ‐ ‐ ‐ ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 213,808 $ 200,259 $ 201,663 $ 1,404
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
Net Change*FY20
Actual
FY21
Adopted
Budget
FY22
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 FY21 to
FY22. The most significant
increase occurred in the
Materials and Supplies category.
This increase is due primarily to
a projected increase in
expenditures for gas.
Personnel
Services
83.68%
Materials &
Supplies
10.37%
Contractual
Services
5.95%
Expenses By Account Classification ‐ FY22
M.US.T.A.N.G.
Council Adopted Budget
155
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 2020 2021 2022
Outcome Measures Actual Goal/Actual Goal
1. Percent of citizen satisfaction survey respondents who respond that the animal
control function promotes responsible pet ownership. 74% 95%/80% 95%
2. Percent increase in animal adoptions. ‐15% 10%/‐5% 10%
3. Percent increase in animal redemptions. ‐2% 5%/‐22% 5%
4. Animal adoption rate. 82% 80%/81% 80%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget.2.00% 2.05% 2.07%
2. Income generated through animal control services provided (adoption,
redemption, cremation, vet services). $158,534 $167,245 $160,000
3. Animal Control calls for service per Animal Control officer.457 421 600
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 8 8 8
2. Total division adopted budget. $658,851 $672,621 $712,140
3. Number of animals received into the Animal Shelter. 2,016 1,903 2,200
4. Number of animal adoptions. 1,252 1,189 1,400
5. Number of animal redemptions. 441 345 450
6. Number of visitors to the Animal Shelter per calendar year. 10,367 8,744 12,000
7. Number of animal control calls for service. 1,829 1,684 2,500
8. Number of animals treated by veterinarian. 1,620 1,558 1,750
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 $ 489,014 $ 517,686 $ 554,231 $ 36,545 7.06%
Materials & Supplies 13,407 16,227 16,532 305 1.88%
Contractual Services 38,756 16,252 16,252 ‐ 0.00%
Utilities 48,512 44,889 45,169 280 0.62%
Repairs & Maintenance 102,027 77,567 79,956 2,389 3.08%
Capital Purchases 24,117 ‐ ‐ ‐ 0.00%
Total $715,833 $ 672,621 $ 712,140 $ 39,519
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
Net Change*FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
156
Police Department
Animal Control Division
A review of the budget
summary reveals the Animal
Control Division’s budgeted
expenditures experienced an
overall increase from FY21 to
FY22. The largest increase
occurred in the Personnel
Services category. This increase
is due primarily to a 3% across
the board increase for all full‐
time employees, a 10% increase
in health insurance premiums,
and a 5% increase in dental
insurance premiums.
Personnel
Services
77.83%
Materials &
Supplies
2.32%
Contractual
Services
2.28%
Utilities
6.34%
Repairs &
Maintenance
11.23%
Expenses By Account Classification ‐ FY22
Animal Control
Council Adopted Budget
157
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 2020 2021 2022
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. 96% 95%/100% 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.* 98.71% >98%/99.08% >98%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget. 4.74% 4.87% 4.86%
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. $1,559,967 $1,598,705 $1,670,258
3. Number of calls for service received in the 911 Center.90,892 92,675 105,000
4. Number of calls dispatched public safety personnel. 78,300 78,828 88,000
*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 $1,318,609 $1,346,183 $1,394,441 $48,258 3.58%
Materials & Supplies 7,271 7,153 7,153 ‐ 0.00%
Contractual Services 107,805 106,486 107,468 982 0.92%
Utilities 4,690 12,276 12,276 ‐ 0.00%
Repairs & Maintenance 132,861 126,607 148,920 22,313 17.62%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 1,571,236 $ 1,598,705 $ 1,670,258 $ 71,553
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
Net Change*
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
158
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 FY21 to FY22.
The most significant increase
occurred in the Personnel Services
category. This increase is due
primarily to a 3% across the board
increase for all full‐time employees, a
10% increase in health insurance
premiums, and a 5% increase in
dental insurance premiums.
The Repairs and Maintenance
category reflects an increase from
FY21 to FY22. This increase is due
primarily to increases in budgeted
maintenance agreements and
software license maintennce.
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. Personnel
Services
83.49%
Materials &
Supplies
0.43%
Contractual
Services
6.43%Utilities
0.73%
Repairs &
Maintenance
8.92%
Expenses By Account Classification ‐ FY22
9‐1‐1 Police
Council Adopted Budget
159
Fire Department
Overview
The Jefferson City Fire Department is administered by the Fire
Chief who reports directly to the City Administrator.
Services provided by the Department include: fire suppression,
emergency medical services, technical rescue responses,
hazardous materials mitigation, emergency management, and
community risk reduction. The 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 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 when front‐line apparatus are
out of service for preventive maintenance and when off‐duty
personnel are called back to provide support or backfill during
major incidents in the City.
Six Fire Department personnel serve as on‐shift Special
Inspectors charge with overseeing new construction plan review,
high hazard, and new business inspections. The Department also
conducts annual fire safety inspections in 80% of commercial
occupancies inside the City, using online mapping and inspection
software to track and document those 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 adults and children on the
importance of fire safety and emergency exit plans.
The Fire Department delivers the National Child Passenger Safety Seat program at all five fire stations and
provides smoke detectors along with a comprehensive fire safety education program to the community.
All sworn personnel are state‐licensed emergency medical technicians (EMTs) or paramedics (EMT‐Ps)
assigned to provide 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.
160
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 2020 2021 2022
Outcome Measures Actual Goal/Actual Goal
1. Maintain a public protection classification (ISO) rating of no less than 3/9. 2/2x 2/2x / 2/2x 2/2X
2. Percent of residential fires confined to the room of origin.59.4% 70%/62.5% 80%
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. 52% 70%/59.7% 70%
5. Ratio of total training hours to uniformed authorized positions. 16,020 to
75
18,750 to 75 /
21,365 to 75 18,750 to 75
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of departmental budget to overall general fund adopted budget. 23.78% 24.05% 23.84%
2. Incidents per 1,000 population.* 115 115 115
3. (New) Incident (emergency) time to dispatch. 1:58 1:17 1:30
4. (New) Incident (emergency) turnout time. 1:53 1:48 1:30
5. Incident (emergency) response travel time in minutes.4:02 3.59 4:00
6. Incident (emergency) total response time in minutes. 5:59 5:385:30
7. Total “System Response Time” in minutes. 7:33 6:48 7:00
8. Expenditures per capita.* $178.44 TBD TBD
161
Fire Department
Performance Measures (continued) 2020 2021 2022
Workload / Service Level Indicators Actual Actual Projected
1. Number of authorized uniformed personnel. 75 75 75
2. Total department adopted budget.$7,830,735 $7,901,824 $8,193,657
3. Number of incidents. 5,056 5,248 5,200
4. Number of inspections/pre‐fire plans. 1,011 453 1,850
5. Number of public education/fire prevention events.112 123 225
6. Number of training hours per uniformed personnel.214 292 250
7. Percent of EMS incidents. 66.8% 50.4% 62%
*Population Source: Jefferson City Area Chamber of Commerce
In 2022, 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 physicals and
functional capacity testing processes 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, and
Uphold high professional standards
in conduct, training and operational
proficiencies.
Effective operational response to
emergencies is a core function of the Fire
Department; as such, the Department will
continue to examine opportunities for
improvement through a rigorous After
Action Review (AAR) process following all
significant incidents.
162
Fire Department
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $7,204,052 $7,415,184 $7,674,602 $259,418 3.50%
Materials & Supplies 86,738 71,719 87,557 15,838 22.08%
Contractual Services 57,124 87,621 92,968 5,347 6.10%
Utilities 81,459 92,660 90,654 (2,006) ‐2.16%
Repairs & Maintenance 199,965 234,640 247,876 13,236 5.64%
Capital Purchases 43,950 ‐ ‐ ‐ 0.00%
Total $ 7,673,288 $ 7,901,824 $ 8,193,657 $ 291,833
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
Net Change*
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
A review of the budget
summary reveals that Fire
Department’s budgeted
expenditures experienced an
overall increased from FY21 to
FY22. The most significant
increase is in the Personnel
Services category. This
increase is due primarily to a
3% across the board increase
for all full‐time employees, a
10% increase in health
insurance premiums, and a 5%
increase in dental insurance
premiums.
Personnel
Services
93.67%
Materials &
Supplies
1.07%
Contractual
Services
1.13%
Utilities
1.11%Repairs &
Maintenance
3.03%
Expenses By Account Classification ‐ FY22
Fire
Council Adopted Budget
163
Fire Department
Full Time Equivalents (FTEs)
Job Title
FY20
Actual
FY21
Actual
FY22
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 FY22 Adopted and the FY21 Actual figures.
The staffing levels for the Fire Department have remained constant with no expectation of a change in the
future.
164
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 1,585 1,860 1,860 ‐ 0.00%
Repairs & Maintenance 148 ‐ ‐ ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 1,733 $ 1,860 $ 1,860 $‐
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
Net Change*
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
A review of the budget summary reveals that the Fire Museum budgeted expenditures reflect no change from
FY21 to FY22.
Utilities
100.00%
Expenses By Account
Classification ‐ FY22
Fire Museum
Council Adopted Budget
165
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.
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.
The Comprehensive Plan update had
been halted due to the tornado and
pandemic, but was rebooted
ultimately resulting in the adoption
of the plan by the Planning & Zoning
Commission.
The Property Maintenance/Code
Enforcement initiated a nonintrusive
inspection program for every rental
property and complex in 2020 in the
city and continued that program into
2021. Implemented in FY 2021, drive
by inspections are now conducted
quarterly to review every residential
property in town for code violations.
The Department continues to focus
on recovery from the May 22, 2019,
tornado disaster and the COVID‐19 Pandemic as it prepares to provide CDBG‐DR and CARES‐Act grant funding
to eligible individuals and businesses.
166
Planning & Protective Services
Budget Summary – Expenses by Division
Division Amount Percent
Administration $277,396 $274,698 $366,434 $91,736 33.40%
Planning 220,135 231,410 229,448 (1,962) ‐0.85%
Metropolitan Planning Organization 153,097 222,471 190,593 (31,878) ‐14.33%
Redevelopment and Grant 216,428 188,421 205,375 16,954 9.00%
Entitlement Grant 408,476 300,332 320,203 19,871 6.62%
Environmental Health 487,544 501,172 519,102 17,930 3.58%
Property Maint/Code Enforcement 592,384 329,906 326,292 (3,614) ‐1.10%
Building Inspection and Regulations 481,616 501,899 456,760 (45,139) ‐8.99%
Total $ 2,837,076 $ 2,550,309 $ 2,614,207 $ 63,898
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
FY20
Actual
FY21
Adopted
Budget
FY22
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 Administration and the
largest decrease occurring in Building Inspection and Regulation.
Budget Summary – Expenses by Category
Category Amount Percent
Expenses:
Personnel Services $1,732,063 $1,796,965 $1,855,768 $58,803 3.27%
Materials & Supplies 39,741 40,295 42,495 2,200 5.46%
Contractual Services 882,966 545,499 554,742 9,243 1.69%
Utilities 3,964 4,901 5,801 900 18.36%
Repairs & Maintenance 59,236 77,399 80,401 3,002 3.88%
Other Operating Expenses 119,106 85,250 75,000 (10,250) ‐12.02%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
TOTAL $ 2,837,076 $ 2,550,309 $ 2,614,207 $ 63,898
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
Net Change*
A review of the Expenses by Category for the entire department reveals an overall increase from FY21 to FY22,
with the most significant increase occurring in the Personnel Services category.
167
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 2020 2021 2022
Outcome Measures Actual Goal/Actual Goal
1. Percent of divisions rating the department director as “good” or above in assisting
them in accomplishing division goals. 100% 100%/100% 100%
2. Percent of all division outcome measures achieved or showing satisfactory progress. 88% 80%/94% 80%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget. 0.82% 0.84% 1.07%
2. Percent of full‐time employees to those authorized.100% 96% 100%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 3 3 4
2. Total division adopted budget. $268,551 $274,698 $366,434
3. Number of all department outcome measures achieved or showing satisfactory
progress. 15 18 15
168
Planning & Protective Services
Administration Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $248,026 $254,021 $316,561 $62,540 24.62%
Materials & Supplies 12,296 12,525 14,525 2,000 15.97%
Contractual Services 16,286 7,000 7,000 ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 788 1,152 28,348 27,196 2360.76%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 277,396 $ 274,698 $ 366,434 $ 91,736
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
Net Change*
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
A review of the budget summary
reveals that the Administration
Division’s budgeted expenditures
experienced an overall increase
from FY21 to FY22. The most
significant increase occurred in the
Personnel Services category. This
increase is due primarily to a 3%
across the board increase for all full‐
time employees, a 10% increase in
health insurance premiums, and a
5% increase in dental insurance
premiums.
The Repairs and Maintenance
category reveals an increase from
FY21 to FY22. This increase is due
to the fact that the annual
maintenance agreement for
software used by multiple Planning
& Protective Services departments
was moved to the Administration
Division’s budgeted expenditures.
Personnel
Services
86.39%
Materials &
Supplies
3.96%
Contractual
Services
1.91%
Repairs &
Maintenance
7.74%
Expenses By Account Classification ‐ FY22
Planning & Protective Svcs‐Admin
Council Adopted Budget
169
Planning & Protective Services
Administration Division
Full Time Equivalents (FTEs)
Job Title
FY20
Actual
FY21
Actual
FY22
Adopted Net Change*
Director‐Planning &
Protective Services 1.00 1.00 1.00 ‐
Administrative Assistant 1.00 1.00 1.00 ‐
Administrative Technician ‐ ‐ 1.00 1.00
Customer Service Representative 1.00 1.00 1.00 ‐
Total Full Time 3.00 3.00 4.00 1.00
Planning & Protective Services ‐ Admin
*Net Change represents the difference between the FY22 Adopted and the FY21 Actual figures.
Staffing levels for Planning & Protective Services – Administration increased from FY21 to FY22 due to the
addition of one Administrative Technician that was moved from the Building Inspection and Regulations
division. There is no expectation of a change in the future.
170
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 2020 2021 2022
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. 100% 95%/100% 95%
4. Percent of applicants rating overall satisfaction with customer service as “good” or
above. 100% 95%/100% 95%
171
Planning & Protective Services
Planning Division
Performance Measures (continued) 2020 2021 2022
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget. 0.69% 0.70% 0.67%
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% 100%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 2.7 2.7 2.7
2. Total division adopted budget. $226,030 $231,410 $229,448
3. Number of all applications processed. 127 158 140
4. Number of site plans and subdivisions reviewed. 42 41 40
5. Number of comprehensive plan amendments processed.2 2 2
6. Number of zoning map amendments processed. 2 5 8
7. Number of zoning text amendments processed. 2 0 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 2021, including
the following significant private and public projects: JC High School Athletic Field Expansion, Central Electric
New Building and Site Expansion, JCMG Surgery Center, PWSD #2 Expansion, Dunville Dental Office, New Pizza
Hut, and New Starbucks.
Planning staff responds to contemporary development
issues through updating zoning and development
related codes, when appropriate. In 2021, the
primary area of focus for the Planning Division was
completion of the Comprehensive Plan. Staff
conducted extensive analysis on community land use
and development trends and formed professional
recommendations on a variety of planning topics in
conjunction with an extensive public involvement
campaign (despite significant challenges associated
with the COVID health crisis). In June of 2021, the
Planning and Zoning Commission formally adopted the
Comprehensive Plan.
The work program for FY22 includes implementation
of recommendations of the Comprehensive Plan.
172
Planning & Protective Services
Planning Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $196,085 $200,438 $204,167 $3,729 1.86%
Materials & Supplies 4,751 7,000 7,000 ‐ 0.00%
Contractual Services 17,466 20,342 16,729 (3,613) ‐17.76%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 1,833 1,630 1,552 (78) ‐4.79%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 220,135 $ 229,410 $ 229,448 $ 38
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
Net Change*
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
A review of the budget summary
reveals that the Planning Division’s
budgeted expenditures
experienced an overall increase
from FY21 to FY22. The most
significant increase occurred in the
Personnel Services category. This
increase is due primarily to a 3%
across the board increase for all
full‐time staff, a 10% increase in
health insurance premiums, and a
5% increase in dental insurance
premiums.
The Contractual Services category
experienced a decrease from FY21
to FY22 due to the fact that FY21
included tuition reimbursement for
staff and FY22 did not.
Personnel
Services
88.98%
Materials &
Supplies
3.05%
Contractual
Services
7.29%Repairs &
Maintenance
0.68%
Expenses By Account Classification ‐ FY22
Planning & Protective Svcs‐Planning
Council Adopted Budget
173
Planning & Protective Services
Planning Division
Full Time Equivalents (FTEs)
Job Title
FY20
Actual
FY21
Actual
FY22
Adopted Net Change*
Planner Manager 0.70 0.70 0.70 ‐
Planner I, II 2.00 2.00 2.00 ‐
Planner I
Planner II
Total Full Time 2.70 2.70 2.70 ‐
Planning & Protective Services ‐ Planning
*Net Change represents the difference between the FY22 Adopted and the FY21 Actual figures.
Staffing levels for Planning & Protective Services – Planning have remained constant with no expectation of a
change in the future.
174
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
175
Planning & Protective Services
Metropolitan Planning Organization Division
OBJECTIVE: To achieve sustainable development, using regulating, operating, management, financial, and
policy tools
Performance Measures 2020 2021 2022
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. 0.55% 0.68% 0.55%
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. 2.3 2.3 2.3
2. Total division adopted budget. $179,601 $222,471 $190,593
3. Total division budget (federal). $145,844 $187,180 $145,844
4. Number of public outreach activities. 7 16 25
5. Number of participants in CAMPO activities. 6 20 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 FY21, federally required transportation planning documents, including the Transportation Improvement
Program, Unified Planning Work Program, the Coordinated Services Human Services Public Transportation
Plan, and other documents were produced. Staff also assisted member communities in comprehensive
planning activities.
Major projects planned in FY 22 include an update to the Bicycle and Pedestrian Plan, continued support to
member communities in comprehensive planning activities, coordination with MoDOT and other MPO’s on
standardization of planning documents, and planning activities associated with transportation priority
analysis.
176
Planning & Protective Services
Metropolitan Planning Organization Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $148,493 $167,466 $175,055 $7,589 4.53%
Materials & Supplies 2,454 5,105 5,005 (100) ‐1.96%
Contractual Services 676 47,500 9,000 (38,500) ‐81.05%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 1,474 2,400 1,533 (867) ‐36.13%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 153,097 $ 222,471 $ 190,593 $ (31,878)
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
Net Change*
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
A review of the budget summary
reveals that the Metropolitan
Planning Organization Division’s
budgeted expenditures
experienced an overall decrease
from FY21 to FY22. The most
significant decrease occurred in
the Contractual Services category.
This decrease is due to the fact
that FY21 contains a feasibility
study that was not included in
FY22.
The Personnel Services category
experienced an increase from FY21
to FY22. This increase is due
primarily to a 3% across the board
increase for all full‐time
employees, a 10% increase in
health insurance premiums, and a
5% increase in dental insurance
premiums.
Personnel
Services
91.85%
Materials &
Supplies
2.63%
Contractual
Services
4.72%Repairs &
Maintenance
0.80%
Expenses By Account Classification ‐ FY22
Planning & Protective Svcs‐MPO
Council Adopted Budget
177
Planning & Protective Services
Metropolitan Planning Organization Division
Full Time Equivalents (FTEs)
Job Title
FY20
Actual
FY21
Actual
FY22
Adopted Net Change*
Planning & Protective Services ‐ MPO
Planner Manager 0.30 0.30 0.30 ‐
Planner I, II 2.00 2.00 2.00 ‐
Planner I
Planner II
Total Full Time 2.30 2.30 2.30 ‐
*Net Change represents the difference between the FY22 Adopted and the FY21 Actual figures.
Staffing levels for Planning & Protective Services – MPO have remained constant with no expectation of a
change in the future.
178
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 to
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
179
Planning & Protective Services
Redevelopment & Grants Division
Performance Measures 2020 2021 2022
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. 0.64% 0.57% 0.60%
2. Percent of CDBG reimbursement requests filed timely.100% 100%100%
3. CDBG timeliness expenditure ratio on November 1 (<1.5 x annual grant). 0.43 0.81 1.00
4. Overall solid waste diversion rate (recycled tonnage as a percent of total waste
collected). 40.4% 47.1% 48.9%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 1.5 1.0 1.5
2. Total division adopted budget. $211,352 $188,421 $200,375
3. Number of CDBG drawdowns filed per year. 12 10 10
4. Percent of previous year’s CDBG allocation obligated by March 30. 100% 100% 100%
5. Number of active properties in City incentive programs (ex. Old Town, Façade, etc.). 41 53 54
6. Number of compost site participants. 18,422 13,319 16,382
7. Number of household hazardous waste program appointments/participants.280 280 360
8. Amount of glass recycled (in pounds) 645,560 619,240 567,080
Significant Changes/Initiatives
Community Development Block Grant (CDBG): The City is actively administering the programs outlined in the
2020 Action Plan. The 2021 Action Plan is currently being developed. The City was awarded $413,435 through
the CARES Act and plans on administering grants to childcare facilities.
The City is anticipating CDBG‐DR funds to overcome impacts from the tornado (DR‐4451). The allocation is
$7,059,300 and can go towards housing activities such as: repair/rehabilitation, new construction, down
payment assistance, and neighborhood infrastructure improvements.
Trash & Recycling: Diversion rate projections for trash and recycling remain unpredictable due to COVID‐19
disruptions. Household Hazardous Waste appointments are currently booked through September 2021 and
appear to be increasing in demand. Single stream, yard waste, and glass recycling use rates are on par with
prior year data.
Staff have observed an unmet need for tire collection within the community.
Neighborhood Reinvestment Act/City Incentives: Four applications for down payment assistance were
accepted and processed. There is currently no new activity in the other NRA programs.
180
Planning & Protective Services
Redevelopment & Grants Division
Other Activities:
Missouri State Penitentiary Redevelopment
The City of Jefferson was awarded a $1.5 million grant from the Economic Development Administration (EDA)
to provide infrastructure that is supportive of redevelopment. This includes the extension of Chestnut Street,
creation of a street to service a hotel and conference center, stormwater retention, etc. The Redevelopment &
Grants Division is working with Public Works on the administration of this grant.
Historic Preservation
The City of Jefferson is currently pursuing Historic Preservation Fund grants that will assist in accomplishing
some of the goals listed in the Historic Preservation Plan. Projects that are currently being pursued include:
architectural surveys of the Historic East and the Lower Jefferson Subdivision, a Historic Context of Jefferson
City, and a rehabilitation grant for structures that were identified within the Structural Survey.
The Historic Preservation Plan identified the need for several changes to the current municipal code. Under
the recommendation of the Historic Preservation Commission, a Stakeholder’s Committee was established to
review proposed updates and to provide suggestions throughout the amendment process.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $67,519 $67,729 $91,104 $23,375 34.51%
Materials & Supplies 2,717 1,700 1,370 (330) ‐19.41%
Contractual Services 26,643 33,400 37,540 4,140 12.40%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 443 342 361 19 5.56%
Other Operating Expenses 119,106 85,250 75,000 (10,250) ‐12.02%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 216,428 $ 188,421 $ 205,375 $ 16,954
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
Net Change*
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
A review of the budget summary reveals that the Redevelopment & Grants Division’s budgeted expenditures
experienced an overall increase from FY21 to FY22. The largest increase is in the Personnel Services category.
This increase is due to a 3% across the board increase for all full‐time employees, a 10% increase in health
insurance premiums, and a 5% increase in dental insurance premiums.
The Other Operating Expenses category experienced a decrease from FY21 to FY22 due to a reduction in the
budgeted amount for NRA‐Commercial Façade.
181
Planning & Protective Services
Redevelopment & Grants Division
Full Time Equivalents (FTEs)
Job Title
FY20
Actual
FY21
Actual
FY22
Adopted Net Change*
Planning & Protective Services‐
Redev & Grants
Neighborhood Services Manager 1.00 ‐ ‐ ‐
Neighborhood Services Supervisor ‐ 0.50 0.50 ‐
Neighborhood Services Specialist 0.50 0.50 1.00 0.50
Total Full Time 1.50 1.00 1.50 0.50
*Net Change represents the difference between the FY22 Adopted and the FY21 Actual figures.
A review of staffing levels for the Redevelopment & Grants Division shows an increase from FY21 to FY22. This
increase is due to the fact that in FY21 50% of the Neighborhood Services Specialist had been budgeted to the
Entitlement Grant Division and in FY22 it was budgeted 100% to the Redevelopment & Grants Division. There
is no expectation of future changes.
Personnel
Services
44.36%
Materials &
Supplies
0.67%
Contractual
Services
18.28%
Repairs &
Maintenance
0.18%Other Operating
Expenses
36.52%
Expenses By Account Classification ‐ FY22
Planning & Protective Svcs‐Redev/Grants
Council Adopted Budget
182
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 to 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: 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: Increase diversion rate and decrease contamination to recycling streams
OBJECTIVE: Keep website and social media current with program updates
183
Planning & Protective Services
Entitlement Grant Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $82,898 $99,980 $77,305 $(22,675) ‐22.68%
Materials & Supplies 3,880 2,035 2,665 630 30.96%
Contractual Services 321,570 198,057 239,872 41,815 21.11%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 128 260 361 101 38.85%
Other Operating Expenses ‐ ‐ ‐ ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 408,476 $ 300,332 $ 320,203 $ 19,871
*Net Change represents the difference between the FY22 Adopted and the FY21 Actual figures.
Net Change*
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
A review of the budget summary
reveals that the Entitlement Grant
Division’s budgeted expenditures
experienced an overall increase
from FY21 to FY22. The most
significant increase occurred in the
Contractual Services category. This
increase is due primarily to an
increase in the Housing Assistance
and Emergency Assistance
accounts.
Personnel
Services
24.14%Materials &
Supplies
0.83%
Contractual
Services
74.91%
Repairs &
Maintenance
0.11%
Expenses By Account Classification ‐ FY22
Entitlement Grant
Council Adopted Budget
184
Planning & Protective Services
Entitlement Grant Division
Full Time Equivalents (FTEs)
Job Title
FY20
Actual
FY21
Actual
FY22
Adopted Net Change*
Planning & Protective Services‐
Entitlement Grant
Neighborhood Services Supervisor ‐ 0.50 0.50 ‐
Neighborhood Services Specialist II 0.50 0.50 0.50 ‐
Neighborhood Services Specialist I 0.50 0.50 ‐ (0.50)
Total Full Time 1.00 1.50 1.00 (0.50)
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
A review of staffing levels for the Planning & Protective Services – Entitlement Grant shows a decrease from
FY21 to FY22. This decrease is due to the fact that in FY21 the Neighborhood Services Specialist was budgeted
50% to the Entitlement Grant Division and 50% to the Redevelopment & Grants Division and in FY22 it was
budgeted 100% to the Redevelopment & Grants Division. There is no expectation of future changes.
185
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 2020 2021 2022
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%/74% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget.1.49% 1.53% 1.51%
2. Number of routine inspections per fixed establishment. 1.5 1.5 1.5
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). 311 325 320
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. $491,360 $501,172 $519,102
3. Number of fixed food establishment permits. 322 304 325
4. Number of fixed food establishment inspections per year.705 368 738
186
Planning & Protective Services
Environmental Health Services Division
Performance Measures (continued) 2020 2021 2022
Workload / Service Level Indicators (continued) Actual Actual Projected
5. Number of all food establishment inspections per year.779 733 700
6. Number of high risk establishments inspected every 6 months. 32 34 32
7. Number of temporary food event permits inspected.33 50 50
8. Number of complaints investigated about food service establishments annually. 72 62 66
9. Number of food‐borne illness reports investigated annually.1212 14
10. Number of fixed establishments with critical violations. 89 93 65
Significant Changes/Initiatives
In 2021, the Environmental Health Division staff worked with food service establishments in the transition
back into normalcy from the adjustment to the pandemic. This past year was challenging due to the
adjustment that had to be made in order for food establishment to stay operating. Staff continued to educate
food establishments and the public in the best practices to prevent the spread of Covid‐19. Educational
handouts were given to establishments regarding operating procedures during a pandemic and one on one
consultations occurred to discuss current situations.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $253,686 $260,319 $271,786 $11,467 4.40%
Materials & Supplies 1,979 2,625 2,625 ‐ 0.00%
Contractual Services 195,640 199,300 201,700 2,400 1.20%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 36,239 38,928 42,991 4,063 10.44%
Other Operating Expenses ‐ ‐ ‐ ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 487,544 $ 501,172 $ 519,102 $ 17,930
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
Net Change*
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
A review of the budget summary reveals the Environmental Health Services Division’s budgeted expenditures
experienced an overall increase from FY21 to FY22. The largest increase is in the Personnel Services category.
This increase is due primarily to a 3% across the board increase for all full‐time employees, a 10% increase in
health insurance permiums, and a 5% increase in dental insurance premiums.
187
Planning & Protective Services
Environmental Health Services Division
Personnel Services
52.36%
Materials &
Supplies
0.51%
Contractual
Services
38.86%
Repairs &
Maintenance
8.28%
Expenses By Account Classification ‐ FY22
Planning & Protective Svcs‐Enviro Health
Council Adopted Budget
188
Planning & Protective Services
Environmental Health Services Division
Full Time Equivalents (FTEs)
Job Title
FY20
Actual
FY21
Actual
FY22
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 FY22 Adopted and the FY21 Actual figures.
Staffing levels for
Planning & Protective
Services –
Environmental Health
Services have remained
constant with no
expectation of a change
in the future.
189
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 2020 2021 2022
Outcome Measures Actual Goal/Actual Goal
1. Percent of cases/complaints brought into compliance through all processes. 97.9% 95%/98.44% 96%
2. Percent of cases resolved through voluntary compliance (prior to abatement,
summons or hearing). 96.48% 95%/97.63% 96%
190
Planning & Protective Services
Property Maintenance/Code Enforcement Division
Performance Measures (continued) 2020 2021 2022
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget. 0.97% 0.97% 0.95%
2. Percent of all property maintenance/nuisance cases closed since November 1. 97.9% 98.44% 96%
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.34% 18% 10%
5. Number of rental housing complaints by parcel. 102 101 110
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. $320,334 $329,906 $326,291
3. Number of cases investigated annually. 6,011 7,928 6,000
4. Number of cases closed annually. 5,939 7,805 5,760
5. Number of cases closed through voluntary compliance (prior to abatement, summons
or hearing). 5,730 7,620 5,530
6. Number of buildings on the “abandoned buildings” registry as of October 31. 77 63 65
7. Number of buildings added on the “abandoned buildings” registry since November 1. 28 9 5
8. Number of buildings removed from the “abandoned buildings” registry annually. 41 24 10
9. Number of building maintenance complaints received. 384 420 350
10. Number of property maintenance cases proceeding to administrative hearing. 31 15 20
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 2021 include (1) implemented street
by street inspection program which requires all
City streets to be proactively driven every 3‐4
months looking for nuisance violations.
(2)continued to address the back log of
Dangerous Buildings as well as actively
enforcing the Dangerous Building Ordinance to
identify and abate new dangerous buildings.
We have successfully held administrative
hearings ordering the demolition or repair of
nineteen dangerous properties.
191
Planning & Protective Services
Property Maintenance/Code Enforcement Division
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $275,060 $273,948 $282,737 $8,789 3.21%
Materials & Supplies 8,580 5,190 5,190 ‐ 0.00%
Contractual Services 289,327 31,900 31,900 ‐ 0.00%
Utilities 3,659 3,701 3,701 ‐ 0.00%
Repairs & Maintenance 15,758 15,167 2,763 (12,404) ‐81.78%
Other Operating Expenses ‐ ‐ ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 592,384 $ 329,906 $ 326,291 $ (3,615)
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
Net Change*
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
A review of the budget summary
reveals the Property
Maintenance/Code Enforcement
Division’s budgeted expenditures
experienced an overall decrease
from FY21 to FY22. The most
significant decrease is in the Repairs
and Maintenance category. This
decrease is due primarily to the fact
that in FY22 the annual maintenance
agreement for software used by
multiple Planning & Protective
Services departments was move
from the various departments to the
Administration Division’s budgeted
expenditures.
Personnel
Services
86.65%
Materials &
Supplies
1.59%
Contractual
Services
9.78%
Utilities
1.13%
Repairs &
Maintenance
0.85%
Expenses By Account Classification ‐ FY22
Planning & Protective Svcs‐Prop
Main/Code Enforcement
Council Adopted Budget
192
Planning & Protective Services
Property Maintenance/Code Enforcement Division
Full Time Equivalents (FTEs)
Job Title
FY20
Actual
FY21
Actual
FY22
Adopted Net Change*
Planning & Protective Services‐
Property Maint. & Code Enforcement
Property & Housing Supervisor ‐ 1.00 1.00 ‐
Property & Housing Inspector I, II 3.00 2.00 2.00 ‐
Property & Housing Inspector I
Property & Housing Inspector II
Neighborhood Services Specialist I 0.50 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 FY22 Adopted and the FY21 Actual figures.
A review of staffing levels for Planning & Protective Services – Property Maintenance & Code Enforcement
shows no changes from FY21 to FY22. There is no expectation of changes in the future.
193
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 2020 2021 2022
Outcome Measures Actual Goal/Actual Goal
1. Percent of clients indicating that staff assisted their understanding of the building
code. 93% 95%/97% 95%
2. Percent of building permits closed with a certificate of occupancy or certificate of
completion. 8% 30%/20% 30%
3. Overall building services rating as “good” or above. 80% 85%/97% 85%
194
Planning & Protective Services
Building Inspection and Regulation Division
Performance Measures (continued) 2020 2021 2022
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget. 1.44% 1.53% 1.33%
2. Percent of cost recovery (permit fees collected/division budget). 130% 85% 62%
2a. Percent of cost recovery (license fees collected/division budget)7%8% 8%
3. Percent of inspections performed within 24 hours of request. 100% 100% 100%
4. Percent of inspection staff receiving continuing education or certification training. 100% 100% 100%
5. Percent of all nonresidential building plans reviewed within 15 work days of
receipt (new, alterations, and additions). 68% 90% 90%
6. Percent of new nonresidential building plans reviewed within 15 work days of
receipt. 38% 100% 50%
7. Percent of residential building permits issued within 5 work days of application. 99% 96% 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% 93%85%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 6 6 5
2. Total division adopted budget. $475,767 $501,899 $456,760
3. Amount of permit fees received (building construction, electrical, plumbing) $622,051 $424,563 $260,000
3a. Amount of license fees received (includes contractor licenses). $33,189 $40,347 $30,000
4. Number of all permits issued (building construction, electrical, plumbing, sign and
demolition). 3,533 1,521 1,200
5. Number of building plans received (commercial/nonresidential – new, alterations,
and additions). 91 113 60
6. Number of plans received for new nonresidential. 8 8 5
7. Number of nonresidential plans approved within 15 work days of receipt
(nonresidential alterations, including tenant finish). 62 102 50
8. Number of residential building permits issued (new, alterations, and additions). 2,883 1,084 330
9. Number of residential building permits issued within 7 calendar days of receipt
(new, alterations, and additions). 2,859 1,041 290
10. Number of inspections, all disciplines. 2,883 2,352 3,000
Significant Changes/Initiatives
In FY2020 the Division continued issuing mechanical and roof permits. These building systems affect the
quality of life in the community as well as 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 more often as they have begun to see their value. The review of the most
recent edition (2018) of the building codes was begun in March 2020, but was delayed by coronavirus
restrictions. The review is now underway and is expected to be completed near the end of 2021.
During FY2019 natural disasters occurred that increased workload. Flooding occurred in the Callaway County
section of town and the May 2019 tornado damaged about 3 square miles of eastern Jefferson City. These
events exposed weaknesses in the community’s buildings. Permits to repair or replace buildings damaged by
the tornado included 61 commercial projects valued at $11.1 million and 145 residential projects valued at
195
Planning & Protective Services
Building Inspection and Regulation Division
$2.4 million. There are approximately 47 structures remaining to be repaired or demolished with repair costs
estimated at $1.4 million. Additionally, during fiscal year 2020, the western side of town experienced a hail
event (March 27, 2020). The Division so far has issued in excess of 2,000 building permits for re‐roof projects.
Roof replacement work has continued into the spring of 2021.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $ 460,296 $ 471,064 $ 437,053 $ (34,011) ‐7.22%
Materials & Supplies 3,085 4,115 4,115 ‐ 0.00%
Contractual Services 15,358 8,000 11,000 3,000 37.50%
Utilities 305 1,200 2,100 900 75.00%
Repairs & Maintenance 2,572 17,520 2,492 (15,028) ‐85.78%
Other Operating Expenses ‐ ‐ ‐ ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $481,616 $ 501,899 $ 456,760 $ (45,139)
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
Net Change*FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
A review of the budget summary
reveals the Building Inspection
and Regulation Division’s
budgeted expenditures
experienced an overall decrease
from FY21 to FY22. The most
significant decrease is in the
Personnel Services category.
This decrease is due primarily to
the fact that in FY22 an
Administrative Technician
position was moved to the
Administrative Division.
Personnel
Services
95.69%
Materials &
Supplies
0.90%
Contractual
Services
2.41%
Utilities
0.46%
Repairs &
Maintenance
0.55%
Expenses By Account Classification ‐ FY22
Planning & Protective Svcs‐Bldg Regs
Council Adopted Budget
196
Planning & Protective Services
Building Inspection and Regulation Division
Full Time Equivalents (FTEs)
Job Title
FY20
Actual
FY21
Actual
FY22
Adopted Net Change*
Building Official Manager 1.00 1.00 1.00 ‐
Building Inspector I, II 3.00 3.00 4.00 1.00
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 5.00 (1.00)
Planning & Protective Services‐
Building Inspection and Regulation
*Net Change represents the difference between the FY22 Adopted and the FY21 Actual figures.
Staffing levels for the Building Inspection and Regulation Division decreased from FY21 to FY22. This
decrease is a result of an Administrative Technician position being moved to the Administrative Division.
There is no expectation of a change in the future.
197
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 $363,964 $384,666 $407,710 $23,044 5.99%
Central Maintenance 1,216,814 1,148,715 1,216,250 67,535 5.88%
Engineering 1,172,189 1,181,106 1,212,489 31,383 2.66%
Street 3,460,104 3,439,750 3,440,634 884 0.03%
Total $ 6,213,071 $ 6,154,237 $ 6,277,083 $ 122,846
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
Net Change*
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
A review of the Expenses by Division Budget Summary for Public Works shows an overall increase from FY21
to FY22. All divisions increased, with the Central Maintenance Division showing the largest change among all
divisions.
Budget Summary – Expenses by Category
Category Amount Percent
Expenses:
Personnel Services $3,769,997 $3,877,671 $3,988,706 $111,035 2.86%
Materials & Supplies 866,325 853,390 673,390 (180,000) ‐21.09%
Contractual Services 29,048 39,050 39,050 ‐ 0.00%
Utilities 643,656 677,556 652,056 (25,500) ‐3.76%
Repairs & Maintenance 811,383 706,570 771,881 65,311 9.24%
Capital Purchases 92,662 ‐ 152,000 152,000 0.00%
Total $ 6,213,071 $ 6,154,237 $ 6,277,083 $ 122,846
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
Net Change*
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
198
Public Works
A review of the Expenses by Category Budget Summary for Public Works shows an overall increase from FY21
to FY22, with the largest increase occurring in the Capital Purchases category.
The Materials and Supplies category reflects and overall decrease from FY21 to FY22.
199
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 2020 2021 2022
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% 1.17% 1.19%
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. $371,877 $384,666 $407,710
3. Number of all division outcome measures achieved or showing satisfactory progress. 11 11 11
200
Public Works
Administration Division
Significant Changes/Initiatives
During FY22, 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 FY22, 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 $291,069 $298,416 $301,405 $2,989 1.00%
Materials & Supplies 68,631 82,000 102,000 20,000 24.39%
Contractual Services 4,016 4,000 4,000 ‐ 0.00%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 248 250 305 55 22.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $363,964 $384,666 $407,710 $ 23,044
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
Net Change*
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
A review of the budget summary reveals that the Public Works Administration Division’s budgeted
expenditures experienced an overall increase from FY21 to FY22. The largest increase is in the Materials and
Supplies category. This increase is due primarily to an anticipated increase in gas expenditures in FY22.
201
Public Works
Administration Division
Full Time Equivalents (FTEs)
Job Title
FY20
Actual
FY21
Adopted
FY22
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 FY22 Adopted and the FY21 Actual figures.
Staffing levels for Public Works – Administration have remained constant with no expectation of a change in
the future.
Personnel
Services
73.93%
Materials &
Supplies
25.02%
Contractual
Services
0.98%
Repairs &
Maintenance
0.07%
Expenses By Account Classification ‐ FY22
Public Works‐Admin
Council Adopted Budget
202
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 2020 2021 2022
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.3.45% 3.50% 3.54%
2. Combined fleet operating cost per mile. $0.700 $0.65 $0.500
3. Vehicle and equipment to technician ratio. 96: Mech 98: Mech 67: Mech
203
Public Works
Central Maintenance Division
Performance Measures (continued) 2020 2021 2022
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 7 7 7
2. Total division adopted budget. $1,136,222 $1,148,715 $1,216,250
3. Number of vehicles and equipment in the fleet. 484 488 480
4. Number of work orders completed. 2,983 2,887 2,900
5. Number of work order hours per year. 5,778.9 6,975 6,500
6. Actual cost of fleet repair. $1,083,894 $1,063,288 $1,200,000
7. Average repair cost per vehicle. $2,239 $2,179 $2,500
Significant Changes/Initiatives
Throughout FY22, 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 $515,620 $528,783 $552,687 $23,904 4.52%
Materials & Supplies 15,115 15,640 15,640 ‐ 0.00%
Contractual Services 600 2,850 2,850 ‐ 0.00%
Utilities 9,714 14,722 11,222 (3,500) ‐23.77%
Repairs & Maintenance 675,765 586,720 633,851 47,131 8.03%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 1,216,814 $ 1,148,715 $ 1,216,250 $ 67,535
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
Net Change*
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
A review of the budget summary reveals that the Central Maintenance Division’s budgeted expenditures
experienced an overall increase from FY21 to FY22. The most significant increase occurred in the Repairs and
Maintenance category. This increase is due primarily to an expected increase in the vehicle and equipment
parts account in FY22.
204
Public Works
Central Maintenance Division
Full Time Equivalents (FTEs)
Job Title
FY20
Actual
FY21
Actual
FY22
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 FY22 Adopted and the FY21 Actual figures.
Staffing levels for Public Works – Central Maintenance have remained constant with no expectation of a
change in the future.
Personnel
Services
45.44%
Materials &
Supplies
1.29%
Contractual
Services
0.23%
Utilities
0.92%
Repairs &
Maintenance
52.12%
Expenses By Account Classification ‐ FY22
Public Works‐Central Maintenance
Council Adopted Budget
205
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 2020 2021 2022
Outcome Measures Actual Goal/Actual Goal
1. Percent of department directors rating the division as “good” or above. 80% 80%/80% 80%
2. Percent of project overruns (excluding change of scope change orders). 3.3% <8%/‐1.2% <8%
3. Traffic safety (percent change total crashes in City right‐of‐way). 19* <2%/‐20% <2%
4. Percent of building site plan reviews completed within 15 working days of
submittal. 96% 90%/76% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of division budget to overall general fund adopted budget. 3.48% 3.59% 3.53%
2. Accidents per lane mile. 0.92 0.73 <1
3. Percent of capital projects completed. 69%78% 80%
206
Public Works
Engineering Division
Performance Measures (continued) 2020 2021 2022
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 12 12 12
2. Total division adopted budget. $1,144,540 $1,181,106 $1,212,489
3. Number of accidents in the City right‐of‐ways. 671 528 680
4. Number of bridges maintained. 24 24 24
5. Number of lane miles of road. 724 725 725
Significant Changes/Initiatives
During FY22 the Engineering Division will focus on delivering the projects remaining within the current sales
tax cycle, providing timely development review, stormwater permit oversight, and technical assistance to the
community concerning stormwater issues.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $1,120,236 $1,148,606 $1,179,124 $30,518 2.66%
Materials & Supplies 35,499 9,700 9,700 ‐ 0.00%
Contractual Services 4,375 9,000 9,000 ‐ 0.00%
Utilities 490 500 500 ‐ 0.00%
Repairs & Maintenance 11,589 13,300 14,165 865 6.50%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Total $ 1,172,189 $ 1,181,106 $ 1,212,489 $ 31,383
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
Net Change*
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
A review of the budget summary reveals that the Engineering Division’s budgeted expenditures experienced
an overall increase from FY21 to FY22. The most significant increase occurred in the Personnel Services
category. This increase is due primarily to a 3% across the board increase for all full‐time employees, a 10%
increase in health insurance premiums, and a 5% increase in dental insurance premiums.
207
Public Works
Engineering Division
Full Time Equivalents (FTEs)
Job Title
FY20
Actual
FY21
Actual
FY22
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 FY22 Adopted and the FY21 Actual figures.
Staffing levels for the Engineering
Division have remained constant
with no expectation of a change in
the future.
Personnel
Services
97.25%
Materials &
Supplies
0.80%
Contractual
Services
0.74%
Utilities
0.04%
Repairs &
Maintenance
1.17%
Expenses By Account Classification ‐ FY22
Public Works‐Engineering
Council Adopted Budget
208
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 stormwater system
OBJECTIVE: To maintain the storm water infrastructure system in working condition to promote collection
of storm water consistent with accepted standards
Performance Measures 2020 2021 2022
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. 10.21% 10.47% 10.01%
2. Percent of street lane miles receiving surface maintenance. 5.4% 5.2% 2.40%
3. Percent of pot holes filled within 1 working day of being reported.92%93% 90%
209
Public Works
Street Division
Performance Measures (continued) 2020 2021 2022
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. $3,363,151 $3,439,750 $3,440,634
3. Number of snow removal hours. 3,308 4,031 2,000
4. Number of square yards of pavement repair. 6,011 9,494 5,500
5. Number of street miles swept. 5,578 4,368 6,000
6. Number of lane mile receiving surface treatment.37.43 36.3 15
7. Number of winter snow events. 13 8 9
8. Number of street signs replaced. 610 565 600
Significant Changes/Initiatives
During FY22 , the Street Division will continue to focus on maintenance of streets and stormwater system.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $1,843,071 $1,901,866 $1,955,490 $53,624 2.82%
Materials & Supplies 747,080 746,050 546,050 (200,000) ‐26.81%
Contractual Services 20,057 23,200 23,200 ‐ 0.00%
Utilities 633,453 662,334 640,334 (22,000) ‐3.32%
Repairs & Maintenance 123,781 106,300 123,560 17,260 16.24%
Capital Purchases 92,662 ‐ 152,000 152,000 0.00%
Total $ 3,460,104 $ 3,439,750 $ 3,440,634 $ 884
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
Net Change*
A review of the budget summary reveals that the Street Division’s budgeted expenditures experienced an
overall increase from FY21 to FY22. The most significant increase occurred in the Capital Purchases category.
This increase is due to the fact that the FY22 budget includes the purchase of two 1‐ton heavy duty trucks.
The Materials and Supplies category reflects a decrease from FY21 to FY22. This is due to the fact that
Stormwater Materials have been removed from the Street Department budget and are being budgeted in the
ARPA Department so that American Rescue Plan Act funds can be utilized for this expenditure.
210
Public Works
Street Division
Full Time Equivalents (FTEs)
Job Title
FY20
Actual
FY21
Actual
FY22
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 FY22 Adopted and the FY21 Actual figures.
Staffing levels for
the Street
Division have
remained
constant with no
expectation of a
change in the
future.
Personnel
Services
56.84%
Materials &
Supplies
15.87%
Contractual
Services
0.67%
Utilities
18.61%
Repairs &
Maintenance
3.59%
Capital
Purchases
4.42%
Expenses By Account Classification ‐ FY22
Public Works‐Street
Council Adopted Budget
211
Transfers & Subsidies
Overview
The General Fund FY22 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 $14,567 $15,000 $15,000 $‐ 0.00%
Transfer to Self‐Funded Health Insurance 89,750 ‐ ‐ ‐ 0.00%
Transfer to Worker's Compensation 53,941 ‐ ‐ ‐ 0.00%
Airport Subsidy 250,489 79,111 113,317 34,206 43.24%
Transit Subsidy 1,147,753 579,710 187,072 (392,638) ‐67.73%
Total $ 1,556,500 $ 673,821 $ 315,389 $ (358,432)
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
Net Change*
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
A review of the budget
summary reveals that the
Transfer & Subsidies
budgeted expenditures
experienced an overall
decrease from FY21 to FY22.
This is due to the fact that in
FY22 the Transit subsidies is
significantly less than in FY21.
Transit has 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.
Transfer to TIF
Fund
4.76%
Airport Matching
35.93%
Transit Matching
59.31%
Expenses By Account Classification ‐ FY22
Transfers & Subsidies
Council Adopted Budget
212
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. A
small amount of funds were budgeted in the Ongoing Infrastructure/Facility Needs account in FY22 and no
funds were budgeted in FY21.
Budget Summary
Category Amount Percent
Expenses:
New Fire Station #2 $3,424 $‐ $‐ $‐ 0.00%
Future Fire Stations 2,470 ‐ ‐ ‐ 0.00%
Pipe Lining 110,000 ‐ ‐ ‐ 0.00%
Ongoing Infrastructure/Facility Needs 181,147 ‐ 10,075 10,075 0.00%
Total $ 297,041 $ ‐ $ 10,075 $ 10,075
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
Net Change*
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
Capital Projects
100.00%
Expenses By Account Classification ‐ FY22
Capital Projects
Council Adopted Budget
213
ARPA
Overview
In FY21, the City of Jefferson was granted American Rescue Plan Act (ARPA) funds by the Federal government.
Due to the fact the the guidance on appropriate uses for ARPA funds had not been finalized when the funds
were received, these funds will become part of the FY21 fund balance. During the FY22 budget process,
Council approved a portion of the funds to be spent on stormwater issues which had been approved by the
Federal government to be an appropriate use of these funds.
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $‐ $‐ $50,000 $50,000 0.00%
Materials & Supplies ‐ ‐ 740,918 740,918 0.00%
Total $ ‐ $ ‐ $ 790,918 $ 790,918
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
Net Change*
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
Personnel
Services
6.32%
Materials &
Supplies
93.68%
Expenses By Account Classification ‐ FY22
ARPA
Council Adopted Budget
214
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.
215
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 was constructed under
a public/private agreement), 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.
216
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
217
Airport Division Fund
Performance Measures 2020 2021 2022
Outcome Measures Actual Goal/Actual Goal
1. Number of corrective actions identified on the MoDOT compliance and safety
inspection. 0 0/0 0
2. Number of deficiencies identified on FAA Air Traffic Control Tower audit.00/0 0
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of time the airport is closed for repairs, maintenance, and winter
weather conditions (excluding planned capital improvements). 0.3% 0.03% 2%
2. Percent of hangar space occupied. 100% 100% 100%
3. Airport fees as percentage of operational cost. 23.4% 41.8%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.50.8% 16.99% 29.73%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 3 3 3
2. Total division adopted budget. $493,116 $465,568 $381,147
3. Number of aircraft operations for a 12 month period.30,819 34,039 25,000
4. Number of snow removal hours. 462 476 325
5. Number of hours closed for maintenance. 0 3.5 0
6. Number of hours closed for winter weather. 26 3 24
7. Number of hours spent in mowing operations. 1,200 1,400 1,100
8. Number of hours spent in customer service. 350 500 200
9. Number of hours expended in regulatory paperwork.850 500 500
10. Number of aircraft located at the airport. 63 69 60
11. Number of airplane or airport accidents resulting from poorly maintained
infrastructure. 0 0 0
Significant Changes/Initiatives
The FY22 budget for the Airport Division focuses on replacement of older equipment and maintaining critical
infrastructure.
218
Airport Division Fund
Budget Summary
Category Amount Percent
Revenues:
Federal Grants $ 253,654 $ ‐ $ ‐ $ ‐ 0.00%
State Grants 101,941 46,000 ‐ (46,000) ‐100.00%
Rent & Lease Fees 90,148 130,000 130,000 ‐ 0.00%
Flowage Fees 27,764 31,000 31,000 ‐ 0.00%
Insurance Claims 10,494 ‐ ‐ 0.00%
Interest 6,446 ‐ ‐ ‐ 0.00%
Sale of Assets 8,500 ‐ 18,500 18,500 0.00%
Trsfr From General Fd 250,488 79,111 113,317 34,206 43.24%
Transfer From Cit "E"‐ ‐ ‐ ‐ 0.00%
Transfer From Cit "F"18,500 ‐ ‐ ‐ 0.00%
Transfer From Cit "G"‐ ‐ ‐ ‐ 0.00%
Transfer From(to) Surplus ‐ 179,457 88,330 (91,127) ‐50.78%
TOTAL $ 767,935 $ 465,568 $ 381,147 $ (84,421)
Expenses:
Personnel Services $ 230,401 $ 214,682 $ 223,727 $ 9,045 4.21%
Materials & Supplies 40,044 25,650 28,150 2,500 9.75%
Contractual Services 184,727 178,061 84,270 (93,791) ‐52.67%
Utilities 13,170 22,800 12,800 (10,000) ‐43.86%
Repairs & Maintenance 27,215 24,375 32,200 7,825 32.10%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Depreciation 936,374 ‐ ‐ ‐ 0.00%
Transfers to Workers Comp 806 ‐ ‐ ‐ 0.00%
Capital Projects 123,114 ‐ ‐ ‐ 0.00%
TOTAL $ 1,555,851 $ 465,568 $ 381,147 $ (84,421)
Net Income (Loss) $ (787,916) $ ‐ $ ‐ $ ‐
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
NOTE: Cit "E" represents the City’s Capital Improvement Tax that was effective from 2007 to 2012. Cit “F” represents the
City’s Capital Improvement Tax that is effective from 2012 to 2 017. Cit “G” represents the City’s Capital Improvement Tax
that is effective from 2017 to 2022.
Net Change*
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
A review of the Airport Division’s revenues reveals that the most significant changes from FY21 to FY22 are in
the Transfer from Surplus and State Grants categories. The City’s practice is to use any available fund balance
prior to the General Fund providing a subsidy, so during the FY22 budget process any funds that had
accumulated in the Airport Division fund balance were to be utilized in an effort to thereby reduce the subsidy
needed from the General Fund by as much as possible. The State Grant category included grant funds for the
airport tower operations in FY21, however in FY22 the tower is fully funded therefore the airport will not be
receiving additional grant funds from the State for this.
219
Airport Division Fund
The most significant change in the overall expenditure budget from FY21 to FY22 is within the Contractual
Services category. This decrease from FY21 to FY22 is due to a reduction in professional services as a result of
the aiport tower being fully funded and the City no longer being responsible for the expenses related to the
operations of the tower.
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
FY20
Actual
FY21
Actual
FY22
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 FY22 Adopted and the FY21 Actual figures.
Staffing levels for the Public
Works – Airport Division have
remained constant with no
expectation of a change in the
future.
Personnel
Services
58.70%
Materials &
Supplies
7.39%
Contractual
Services
22.11%
Utilities
3.36%
Repairs &
Maintenance
8.45%
Expenses By Account Classification ‐ FY22
Airport
Council Adopted Budget
220
Airport Division Fund Fund Balance Schedule Revenue:R50Intergovernmental$ 355,595 $ 46,000 $- $- $- $- $- R60Charges for Services117,912 161,000 161,000 162,610 164,236 165,878 167,537 R75Other Operating Revenues10,494 - - - - - - R80Interest Income6,446 - - - - - - R85Other Non-Operating Revenue8,500 - 18,500 18,685 18,872 19,061 19,251 R90Transfers In268,989 79,111 113,317 208,044 214,610 221,349 228,267 R99Carry Over Surplus- - - - - - - Total Revenues$767,935 $286,111 $292,817 $389,339 $397,718 $406,288 $415,056 Expenditures:E05Personnel Services$ 230,401 $ 214,682 $ 223,727 $ 228,770 $ 233,938 $ 239,233 $ 244,659 E10Materials & Supplies40,044 25,650 28,150 28,713 29,287 29,873 30,470 E15Contractual Services184,727 178,061 84,270 85,955 87,674 89,428 91,216 E20Utilities13,170 22,800 12,800 13,056 13,317 13,583 13,855 E25Repairs & Maintenance27,215 24,375 32,200 32,844 33,501 34,171 34,854 E30Other Operating Expenses- - - - - - E70Capital Purchases- - - - - - - E75Capital Projects123,114 - - - - - - E79Depreciation936,374 - - - - - - E80Transfers Out806 - - - - - - $ 1,555,851 $ 465,568 $ 381,147 $ 389,339 $ 397,718 $ 406,288 $ 415,056 $ (787,916) $ (179,457) $ (88,330) $- $- $- $- Fund Balance:$10,014,599 $9,226,683 $9,047,226 $8,958,896 $8,958,896 $8,958,896 $8,958,896 $9,226,683 $9,047,226 $8,958,896 $8,958,896 $8,958,896 $8,958,896 $8,958,896 $(8,817,112) $(8,817,112) $(8,817,112) $(8,817,112) $(8,817,112) $(8,817,112) $(8,817,112) $(33,784) $(33,784) $(33,784) $(33,784) $(33,784) $(33,784) $(33,784) $375,787 $196,330 $108,000 $108,000 $108,000 $108,000 $108,000 76.21%42.17% 28.34% 27.74% 27.15% 26.58% 26.02%2024Projected2025Projected2026ProjectedUnrestricted Fund Balance as a Percentage of Originally Adopted Expenditures2020Actual2021Adopted2022Adopted2023ProjectedTotal ExpendituresNet Increase (Decrease) in Fund Balance Add: Beginning Fund Balance Fund Balance Less: Capital ContributionsUnrestricted Fund Balance Less: Restricted for Pensions 221
Airport Division Fund
A review of the fund balance projection shows a significant
drop in the projected unrestricted fund balance from FY21
through FY26. 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.
222
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
223
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 2020 2021 2022
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%/85% 80%
2. Percent of survey respondents rating downtown parking availability as
satisfactory or better. 83% 80%/81% 80%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Parking fees/fines collected as percentage of operational cost.115% 108% 140%
2. Average percent utilization of metered parking spaces. 23.5% 24.17% 35%
3. Average percent utilization of leased parking spaces. 75% 75% 90%
4. Percent of hours the main parking garage is at capacity.0.8%0% 1.7%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 7.5 7.5 7.5
2. Total division adopted budget. $905,308 $929,990 $925,883
3. Number of parking citations issued. 11,268 12,551 17,000
4. Number of snow removal hours. 279 510 250
5. Number of hours the main garage reaches capacity.18.5 0 60.0
6. Meter revenue received per space. $113 $190 $250
7. Number of hours parking facilities are closed for maintenance (excludes
planned capital improvements). 0 0 0
8. Number of business days per year. 250 250 250
Significant Changes/Initiatives
During FY22, the Parking Division will be continuing various operation and maintenance tasks associated with
the division’s parking lots and garages. Special emphasis will be on maintenance at the main garage.
224
Parking Division Fund
Budget Summary
Category Amount Percent
Revenues:
Federal Grants $ 294 $ ‐ $ ‐ $ ‐ 0.00%
Prk Garage Monthly Rent 215,568 205,000 205,000 ‐ 0.00%
Prk Garage Hourly 68,898 125,000 125,000 ‐ 0.00%
Prk Meter Receipts 146,049 250,000 250,000 ‐ 0.00%
City Prk Lot Monthly 234,995 250,000 250,000 ‐ 0.00%
Housing Auth Lots 252628 118,936 115,000 115,000 ‐ 0.00%
State Garage Monthly 25,200 24,000 24,000 ‐ 0.00%
Residential Parking Permit 407 600 600 ‐ 0.00%
Parking Fines 63,332 120,000 120,000 ‐ 0.00%
Rent‐Tower Sites 29,030 29,000 29,000 ‐ 0.00%
Miscellaneous 3,283 3,500 3,500 ‐ 0.00%
Insurance Claims 628 ‐ ‐ ‐ 0.00%
Cafeteria Refunds ‐ ‐ ‐ ‐ 0.00%
Long & Short 238 ‐ ‐ ‐ 0.00%
Interest 91,883 50,000 50,000 ‐ 0.00%
Sale of Assets 3,398 ‐ ‐ ‐ 0.00%
Transfer From (to) Surplus ‐ (242,110) (246,217) (4,107) 1.70%
TOTAL $ 1,002,139 $ 929,990 $ 925,883 $ (4,107)
Expenses:
Personnel Services $ 436,091 $ 450,031 $ 467,982 $ 17,951 3.99%
Materials & Supplies 16,238 39,520 42,520 3,000 7.59%
Contractual Services 197,990 197,031 212,143 15,112 7.67%
Utilities 23,283 36,307 20,307 (16,000) ‐44.07%
Repairs & Maintenance 175,309 181,101 182,931 1,830 1.01%
Other Operating Expenses ‐ ‐ ‐ ‐ 0.00%
Other Non‐Operating Expenses ‐ ‐ ‐ ‐ 0.00%
Capital Purchases ‐ 26,000 ‐ (26,000) ‐100.00%
Depreciation 56,748 ‐ ‐ ‐ 0.00%
Transfers Out 1,934 ‐ ‐ ‐ 0.00%
TOTAL $ 907,593 $ 929,990 $ 925,883 $ (4,107)
Net Income (Loss)$ 94,546 $ ‐ $ ‐ $ ‐
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
Net Change*
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
A review of the Parking Division’s revenues reveals that the most significant change from FY21 to FY22 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 FY21 to FY22 is in the Capital Purchases category. In FY21, the budget included a replacement parking
enforcement vehicle, while FY22 budget does not include any capital purchases.
225
Parking Division Fund
Personnel
Services
50.54%
Materials &
Supplies
4.59%
Contractual
Services
22.91%
Utilities
2.19%
Repairs &
Maintenance
19.76%
Expenses By Account Classification ‐ FY22
Parking
Council Adopted Budget
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
FY20
Actual
FY21
Actual
FY22
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 FY22 Adopted and the FY21 Actual figures.
Staffing levels for the Public Works
– Parking Division have remained
constant with no expectation of a
change in the future.
226
Parking Division Fund Fund Balance Schedule Revenue:R50Intergovernmental$ 294 $- $- $- $- $- $- R60Charges for Services810,053 969,600 969,600 988,992 1,008,772 1,028,947 1,049,526 R70Fines & Forfeitures63,332 120,000 120,000 122,400 124,848 127,345 129,892 R75Other Operating Revenues33,179 32,500 32,500 33,150 33,813 34,489 35,179 R80Interest Income91,883 50,000 50,000 51,000 52,020 53,060 54,122 R85Other Non-Operating Revenue3,398 - - - - - - R99Carry Over Surplus- - - - - - - Total Revenues$1,002,139 $1,172,100 $1,172,100 $1,195,542 $1,219,453 $1,243,842 $1,268,719 Expenditures:E05Personnel Services$ 436,092 $ 450,031 $ 467,982 $ 478,506 $ 489,288 $ 500,335 $ 511,654 E10Materials & Supplies16,238 39,520 42,520 43,370 44,238 45,123 46,025 E15Contractual Services197,990 197,031 212,143 216,386 220,714 225,128 229,630 E20Utilities23,283 36,307 20,307 20,713 21,127 21,550 21,981 E25Repairs & Maintenance175,309 181,101 182,931 186,590 190,321 194,128 198,010 E30Other Operating Expenses- - - - - - - E65Other Non-Operating Expenses- - - - - - - E70Capital Purchases- 26,000 - 50,776 52,300 53,869 53,869 E79Depreciation56,748 - - - - - - E80Transfers Out1,934 - - - - - - $ 907,593 $ 929,990 $ 925,883 $ 996,341 $ 1,017,987 $ 1,040,132 $ 1,061,170 $ 94,546 $ 242,110 $ 246,217 $ 199,201 $ 201,465 $ 203,710 $ 207,549 Fund Balance:$7,321,218 $7,415,764 $7,657,874 $7,904,091 $8,103,292 $8,304,758 $8,508,468 $7,415,764 $7,657,874 $7,904,091 $8,103,292 $8,304,758 $8,508,468 $8,716,017 $(2,155,853) $(2,155,853) $(2,155,853) $(2,155,853) $(2,155,853) $(2,155,853) $(2,155,853) $(136,684) $(136,684) $(136,684) $(136,684) $(136,684) $(136,684) $(136,684) $5,123,227 $5,365,336 $5,611,554 $5,810,755 $6,012,220 $6,215,930 $6,423,480 565.91% 576.92% 606.08% 583.21% 590.60% 597.61% 605.32%2024Projected2025Projected2026ProjectedUnrestricted Fund Balance as a Percentage of Originally Adopted Expenditures2020Actual2021Adopted2022Adopted2023ProjectedTotal ExpendituresNet Increase (Decrease) in Fund Balance Add: Beginning Fund Balance Fund Balance Less: Capital ContributionsUnrestricted Fund Balance Less: Restricted for Pensions 227
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.
228
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.
229
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 2020 2021 2022
Outcome Measures Actual Goal/Actual Goal
1. Percent of riders rating service as “good” or above.96% 95%/95% 95%
2. Injury claims resulting in payment. 00/1 0
3. Percent of survey respondents agreeing that transit allows people to connect to
the community. 96% 95%/95% 95%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Passengers per mile. 0.23 0.39 0.45
2. Crashes per miles traveled. 0.000811 0.001437 0
3. Actual cost per trip – regular routes. $7.97 $10.27 $10.00
4. Actual cost per trip – Handiwheels routes. $25.24 $24.42 $25.00
5. Percent of General Fund subsidy to transit operating fund.45% 23% 7%
230
Transit Division Fund
Performance Measures (continued) 2020 2021 2022
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 26 26 26
2. Total division adopted budget. $2,522,684 $2,554,960 $2,700,286
3. Number of miles of travel by transit. 493,182 487,207 500,000
4. Number of rides on transit. 212,433 190,518 250,000
5. Number of transit accidents. 4 7 0
6. Number of transfers issued. 52,613 54,569 60,000
7. Regular fare revenue. $42,453 $66,102 $65,000
8. Reduced fare revenue. $6,450 $7,405 $8,000
9. Student pass revenue. $2,454 $2,466 $2,700
10. Handiwheel pass revenue. $45,274 $48,648 $45,000
Significant Changes/Initiatives
In FY22, the Transit Division will continue to partner with the Capital Area Metropolitan Planning Organization
(CAMPO) staff to continue to update JEFFTRAN’s printed materials, maps and data to support planning needs.
In FY22, based on the results of a recent CAMPO‐sponsored study, JEFFTRAN expects to ask for permission
from the council to apply for a grant‐funded replacement of Central Maintenance facilities, JEFFTRAN
administrative facilities, and bus wash and bus fueling facilities.
Also in FY22, Transit intends to add the capability for passengers to utilize contactless electronic ticketing.
The Federal Transit Administration (FTA) has allocated approximately $3 million combined in Coronavirus Aid,
Relief, and Economic Security (CARES) and American Rescue Plan (ARP) funding for JEFFTRAN operational
expenses.
231
Transit Division Fund
Budget Summary
Category Amount Percent
Revenues:
Federal Grants $ 790,053 $ 650,000 $ 1,460,000 $ 810,000 124.62%
State Grants 11,284 ‐ ‐ ‐ 0.00%
State‐Medicaid Waiver‐100%21,908 25,000 25,000 ‐ 0.00%
State‐Medicaid Waiver 60/40 133,537 155,000 155,000 ‐ 0.00%
State‐NEMT 66,295 65,000 65,000 ‐ 0.00%
Federal Operating Grant 818,339 790,000 ‐ (790,000) ‐100.00%
Bus Fare Boxes 43,568 62,000 62,000 ‐ 0.00%
Adult Passes 17,544 27,000 27,000 ‐ 0.00%
Student Passes 2,706 5,000 5,000 ‐ 0.00%
Handi‐wheel Fares 44,706 55,000 55,000 ‐ 0.00%
Reduced Fare Passes 6,575 9,000 9,000 ‐ 0.00%
U‐Pass 4,172 5,000 5,000 ‐ 0.00%
Special Routes ‐ ‐ ‐ ‐ 0.00%
Vehicle Wash Charge Backs 19,692 19,692 19,692 ‐ 0.00%
Miscellaneous 361 ‐ ‐ ‐ 0.00%
Bus Advertisement 12,880 25,000 20,000 (5,000) ‐20.00%
Cafeteria Refunds 3,017 ‐ ‐ ‐ 0.00%
Gas Tax Refund 17,110 12,000 12,000 ‐ 0.00%
Interest 7,174 ‐ ‐ ‐ 0.00%
Transfer From General Fund 1,147,753 579,710 187,073 (392,637) ‐67.73%
Transfer From Cit "E"‐ ‐ ‐ ‐ 0.00%
Transfer From Cit "F"13,926 ‐ ‐ ‐ 0.00%
Transfer From (to) Surplus ‐ 70,558 593,521 522,963 741.18%
TOTAL $ 3,182,600 $ 2,554,960 $ 2,700,286 $ 145,326
Expenses:
Personnel Services $ 1,615,520 $ 1,585,776 $ 1,645,745 $ 59,969 3.78%
Materials & Supplies 212,965 215,247 261,147 45,900 21.32%
Contractual Services 317,721 315,095 324,544 9,449 3.00%
Utilities 27,714 29,800 27,800 (2,000) ‐6.71%
Repairs & Maintenance 449,626 409,042 441,050 32,008 7.83%
Depreciation 150,912 ‐ ‐ ‐ 0.00%
Trans to Self‐Funded Hlth Ins 7,750 ‐ ‐ ‐ 0.00%
Trans to Workers Comp 3,587 ‐ ‐ ‐ 0.00%
Capital Projects 69,680 ‐ ‐ ‐ 0.00%
TOTAL $ 2,855,475 $ 2,554,960 $ 2,700,286 $ 145,326
Net Income (Loss)$ 327,125 $ ‐ $ ‐ $ ‐
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
Net Change*
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
NOTE: Cit "E" represents the City’s Capital Improvement Tax that was effective from 2007 to 2012. Cit "F" represents the City's
Capital Improvement Tax that was effective from 2012 to 2017.
A review of the Transit Division’s revenues reveals that the most significant changes from FY21 to FY22 are in
the Federal Grants and the Federal Operating Grants. The FY22 budget included a significant amount of
Federal Grants revenue that was not included in the FY21 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 small portion of the funds in the FY21 budget
and budget the remainder of the funds in the FY22 budget. Additionally, because of this the City chose to
232
Transit Division Fund
reduce the budgeted amount for Federal Operating Grants revenue since the Federal Operating Grants have a
longer period to utilize the funds than the CARES grant does.
The most significant change in the overall expenditure budget from FY21 to FY22 is within the Personnel
Services category. This increase is due primarily to the fact that the FY22 budget includes a 3% across the
board increase for all full‐time employees, a 10% increase in health insurance premiums, and a 5% increase in
dental 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
FY20
Actual
FY21
Actual
FY22
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 FY22 Adopted and the FY21 Actual figures.
Staffing levels for the Public Works – Transit Division have remained constant with no expectation of a change
in the future.
233
Transit Division Fund
Personnel
Services
60.95%
Materials &
Supplies
9.67%
Contractual
Services
12.02%
Utilities
1.03%Repairs &
Maintenance
16.33%
Expenses By Account Classification ‐ FY22
Transit
Council Adopted Budget
234
Transit Division Fund Fund Balance ScheduleRevenue:R50Intergovernmental$ 1,841,417 $ 1,685,000 $ 1,705,000 $ 1,390,000 $ 1,200,000 $ 1,200,000 $ 1,200,000 R60Charges for Services138,963 182,692 182,692 182,692 182,692 182,692 182,692 R75Other Operating Revenues33,368 37,000 32,000 32,320 32,643 32,970 33,299 R80Interest Income7,174 - - - - - - R85Other Non-Operating Revenue- - - - - - - R90Transfers In1,161,679 579,710 187,073 1,153,916 1,403,597 1,464,670 1,527,173 R99Carry Over Surplus- - - - - - Total Revenues$3,182,600 $2,484,402 $2,106,765 $2,758,928 $2,818,932 $2,880,332 $2,943,164 Expenditures:E05Personnel Services$ 1,615,520 $ 1,585,776 $ 1,645,744 $ 1,683,296 $ 1,721,787 $ 1,761,244 $ 1,801,695 E10Materials & Supplies212,965 215,247 261,147 266,370 271,697 277,131 282,674 E15Contractual Services317,721 315,095 324,544 331,035 337,656 344,409 351,297 E20Utilities27,714 29,800 27,800 28,356 28,923 29,502 30,092 E25Repairs & Maintenance449,626 409,042 441,050 449,871 458,868 468,046 477,407 E30Other Operating Expenses- - - - - - - E65Other Non-Operating Expenses- - - - - - - E70Capital Purchases69,680 - - - - - - E79Depreciation150,912 - - - - - - E80Transfers Out11,337 - - - - - - $ 2,855,475 $ 2,554,960 $ 2,700,286 $ 2,758,928 $ 2,818,932 $ 2,880,332 $ 2,943,164 $ 327,125 $ (70,558) $ (593,521) $ - $ - $- $- Fund Balance:$1,377,513 $1,704,638 $1,634,079 $1,040,558 $1,040,558 $1,040,558 $1,040,558 $1,704,638 $1,634,079 $1,040,558 $1,040,558 $1,040,558 $1,040,558 $1,040,558 $(767,290) $(767,290) $(767,290) $(767,290) $(767,290) $(767,290) $(767,290) $(273,269) $(273,269) $(273,269) $(273,269) $(273,269) $(273,269) $(273,269) $664,079 $593,521 $(0) $(0) $(0) $(0) $(0) 26.32% 23.23% 0.00% 0.00% 0.00% 0.00% 0.00%2024Projected2025Projected2026ProjectedUnrestricted Fund Balance as a Percentage of Originally Adopted Expenditures2020Actual2021Adopted2022Adopted2023ProjectedTotal ExpendituresNet Increase (Decrease) in Fund Balance Add: Beginning Fund Balance Fund Balance Less: Capital ContributionsUnrestricted Fund Balance Less: Restricted for Pensions 235
Transit Division Fund
A review of the fund balance projection shows a significant drop in the projected unrestricted fund balance
from FY20 through FY26. 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.
236
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
237
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 2020 2021 2022
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. 16 19 17
2. Percent of sanitary sewer overflows responded to within two hours of
notification. 100% 100% 100%
3. Percent of pipes cleaned. 9%9% 15%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized. 36 36 36
2. Total division adopted budget. $13,273,319 $12,088,023 $12,068,244
3. Number of miles of sanitary sewer. 37 39 50
4. Number of gallons of wastewater treated. 3.1B 3.04B 2.19B
5. Number of sludge tons applied to land. 1,605 1,351 1,400
6. Number of gallons of waste accepted from waste haulers.431,572 0 0
7. Number of wastewater accounts. 20,529 20,751 20,569
8. Number of treatment facilities. 2 2 2
9. Number of wastewater pump stations. 33 33 33
Significant Changes/Initiatives
The Wastewater Division will continue to implement austerity to maintain its aging systems until sewer rates
will sustain capital replacements and improvements. Passage of a bond issue in Spring, 2022 will be vital to
financing capital improvements with affordable cost to the rate payers.
238
Wastewater Division Fund
Budget Summary
Category Amount Percent
Revenues:
Federal Grants $227,125 $‐ $‐ $‐ 0.00%
Sewer Charges‐special (mb) 965,044 804,187 741,388 (62,799.00) ‐7.81%
Sewer Chrg‐holts summit 215,000 215,000 268,000 53,000.00 24.65%
Sewer‐pwd#1 (city)7,442,504 7,569,713 7,847,510 277,797.00 3.67%
Sewer‐pwd#1 (county)2,430,952 2,426,741 2,546,141 119,400.00 4.92%
Sewer Charges‐pwd3 315,981 209,479 199,162 (10,317.00) ‐4.93%
Septic Tank Collections 51,789 55,928 ‐ (55,928.00) ‐100.00%
Farm Rental 1,308 1,308 47,000 45,692.00 3493.27%
Sewer Connection Fees 38,364 33,228 34,194 966.00 2.91%
Miscellaneous 20,142 ‐ ‐ ‐ 0.00%
Insurance Claims 171 ‐ 0.00%
Cafeteria Refunds 1,371 ‐ ‐ ‐ 0.00%
Long & Short 10 ‐ ‐ ‐ 0.00%
Interest 137,549 81,924 107,000 25,076.00 30.61%
Interest‐prin/int accts 41,685 11,310 20,000 8,690.00 76.83%
Interest‐reserve acct 427,269 425,916 350,000 (75,916.00) ‐17.82%
Interest‐bond acct 100,840 79,502 100,000 20,498.00 25.78%
Sale of Assets 142 ‐ ‐ ‐ 0.00%
Capital Contr‐customers 131,837 ‐ ‐ ‐ 0.00%
Capital Contr‐developers 736,887 ‐ ‐ ‐ 0.00%
Transfer From (to) Surplus ‐ 173,786 (192,151) (365,937.00) ‐210.57%
Bond Proceeds ‐ ‐ ‐ ‐ 0.00%
TOTAL $13,285,970 $12,088,022 $12,068,244 $(19,778.00)
Administrative Expenses:
Personnel Services $287,487 $201,643 $210,157 $8,514.00 4.22%
Materials & Supplies 1,457,876 83,750 75,680 (8,070.00) ‐9.64%
Contractual Services 1,280,688 1,246,492 1,432,157 185,665.00 14.90%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 184 120 1,240 1,120.00 933.33%
Other Non‐Operating Expenses ‐ ‐ ‐ ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
Depreciation 631,312 ‐ ‐ ‐ 0.00%
Debt Service 1,693,333 6,060,185 5,799,032 (261,153.00) ‐4.31%
TOTAL $5,350,879 $7,592,190 $7,518,266 $(73,924.00)
Net Change*
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
239
Wastewater Division Fund
Budget Summary (continued)
Category Amount Percent
Collection System Expenses:
Personnel Services $1,088,101 $1,154,370 $1,210,843 $56,473.00 4.89%
Materials & Supplies 43,450 39,191 39,190 (1.00) 0.00%
Contractual Services 11,907 13,128 13,128 ‐ 0.00%
Utilities 21,637 21,020 21,020 ‐ 0.00%
Repairs & Maintenance 146,236 176,619 166,477 (10,142.00) ‐5.74%
Capital Purchases 2,950 168,000 105,000 (63,000.00) ‐37.50%
Depreciation 652,321 ‐ ‐ ‐ 0.00%
TOTAL $1,966,602 $1,572,328 $1,555,658 $(16,670.00)
Treatment System Expenses:
Personnel Services $1,256,943 $1,301,078 $1,365,629 $64,551.00 4.96%
Materials & Supplies 445,262 328,186 388,668 60,482.00 18.43%
Contractual Services 77,171 87,139 87,139 ‐ 0.00%
Utilities 484,833 415,646 415,046 (600.00) ‐0.14%
Repairs & Maintenance 409,165 449,455 377,838 (71,617.00) ‐15.93%
Capital Purchases 216,500 82,000 360,000 278,000.00 339.02%
Depreciation 867,004 ‐ ‐ ‐ 0.00%
TOTAL $3,756,878 $2,663,504 $2,994,320 $330,816.00
Transfers & Subsidies:
Trans to Self‐Funded Hlth Ins 10,875 ‐ ‐ ‐ 0.00%
Trans to Workers Comp 4,150 ‐ ‐ ‐ 0.00%
TOTAL $15,025 $‐ $‐ $‐
Expenses Funded by Sewer System Revenue Bonds:
SRF FY12 Bond Projects $‐ $‐ $‐ $‐ 0.00%
SRF FY14 Bond Projects ‐ ‐ ‐ ‐ 0.00%
Series 2016 Bond Projects 8,550 ‐ ‐ ‐ 0.00%
Series 2020 Bond Projects 105,602 0.00%
TOTAL $114,152 $‐ $‐ $‐
Wastewater Capital Projects:
Capital Projects $22,906 $260,000 $‐ $(260,000.00) ‐100.00%
Depreciation 1,729,758 ‐ ‐ ‐ 0.00%
TOTAL $1,752,664 $260,000 $‐ $(260,000.00)
TOTAL WASTEWATER EXPENSES $12,956,200 $12,088,022 $12,068,244 $(19,778.00)
Net Income (Loss)$ 329,770 $‐ $‐ $‐
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
FY20
Actual
FY21
Adopted
Budget
FY21
Adopted
Budget
Net Change*
A review of the Wastewater Division revenue shows there is a decrease in the revenues from FY21 to FY22.
The decrease is primarily due to the fact that the FY22 is budgeted to add significantly more to the fund
balance Transfer from (to) Surplus account. The sewer rate increase effective June 1, 2022 was built into the
FY22 budget, while the sewer rate increase effective June 1, 2021 was not built into the FY21 budget since it
had not been approved at the time of budget preparation.
240
Wastewater Division Fund
A review of the expense budgets for Administration from FY21 to FY22 reveals there is an overall decrease.
This decrease is due primarily to a reduction in budgeted debt service expenses.
A review of the expense budget for Collection Systems from FY21 to FY22 reveals there is an overall decrease.
This decrease is due primarily to a reduction in budgeted capital purchases expenses.
A review of the expense budget for Treatment Systems from FY21 to FY22 reveals there is an overall increase.
This increase is due primarily to an increase in budgeted capital purchases expenses.
A review of the expense budget for Wastewater Capital Projects from FY21 to FY22 reveals there is an overall
decrease.
Full Time Equivalents (FTEs)
Job Title
FY20
Actual
FY21
Actual
FY22
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 7.00 7.00 7.00 ‐
Utility Maintenance ‐ Trainee, Woker, Senior 7.00 7.00 7.00 ‐
Senior Utility Maintenance Worker
Utility Maintenance Worker
Utility Maintenance Trainee
Part‐time Construction Inspector ‐ ‐ ‐ ‐
Total Full Time 36.00 36.00 36.00 ‐
Total Part‐time ‐ ‐ ‐ ‐
*Net Change represents the difference between the FY22 Adopted and the FY21 Actual figures.
Staffing levels for the Public Works – Wastewater Division have remained constant with no expectation of a
change in the future.
241
Wastewater Division Fund
Personnel
Services
23.09%
Materials &
Supplies
4.17%
Contractual
Services
12.70%Utilities
3.61%
Repairs &
Maintenance
4.52%
Capital Purchases
3.85%
Debt Service
48.05%
Expenses By Account Classification ‐ FY22
Wastewater
Council Adopted Budget
242
Wastewater Division Fund Fund Balance ScheduleRevenue:R50Intergovernmental$ 227,125 $- $- $- $- $- $- R60Charges for Services11,422,577 11,282,356 11,649,201 11,913,638 12,184,078 12,460,656 12,743,513 R65Fees Licenses & Permits38,364 33,228 34,194 34,970 35,764 36,576 37,406 R75Other Operating Revenues21,695 - - - - - R80Interest Income707,343 598,652 577,000 577,000 577,000 577,000 577,000 R85Other Non-Operating Revenue868,866 - - - - - - Total Revenues$13,285,970 $11,914,236 $12,260,395 $12,525,608 $12,796,842 $13,074,232 $13,357,919 Expenditures:E05Personnel Services$ 2,632,531 $ 2,657,091 $ 2,786,628 $ 2,849,931 $ 2,914,806 $ 2,981,299 $ 3,049,453 E10Materials & Supplies1,946,587 451,127 503,539 513,610 523,882 534,360 545,047 E15Contractual Services1,369,766 1,346,759 1,532,424 1,563,073 1,594,334 1,626,221 1,658,745 E20Utilities506,470 436,665 436,065 444,787 453,683 462,756 472,011 E25Repairs & Maintenance555,585 626,195 545,555 556,466 567,595 578,947 590,526 E70Capital Purchases219,450 250,000 465,000 153,990 277,080 245,000 245,000 E75Capital Projects31,456 260,000 - - - - - E79Depreciation3,880,395 - - - - - - E80Transfers Out15,025 - - - - - - E90Debt Service1,798,935 6,060,185 5,799,032 5,799,032 5,799,032 5,799,032 5,799,032 $ 12,956,199 $ 12,088,022 $ 12,068,244 $ 11,880,888 $ 12,130,412 $ 12,227,615 $ 12,359,815 $ 329,771 $ (173,786) $ 192,151 $ 644,720 $ 666,429 $ 846,617 $ 998,104 Fund Balance:$57,768,196 $58,097,967 $57,924,181 $58,116,332 $58,761,052 $59,427,481 $60,274,099 Add/Less: Prior Period Adjustments- $58,097,967 $57,924,181 $58,116,332 $58,761,052 $59,427,481 $60,274,099 $61,272,203 $(49,734,878) $(49,734,878) $(49,734,878) $(49,734,878) $(49,734,878) $(49,734,878) $(49,734,878) $(2,874,385) $- $- $- $- $- $- $(600,259) $(600,259) $(600,259) $(600,259) $(600,259) $(600,259) $(600,259) $(2,407,665) $(2,407,665) $(2,407,665) $(2,407,665) $(2,407,665) $(2,407,665) $(2,407,665) $2,480,780 $5,181,378 $5,373,529 $6,018,250 $6,684,679 $7,531,296 $8,529,401 18.69%42.86%44.53%50.65%55.11%61.59%69.01%Unrestricted Fund Balance as a Percentage of Originally Adopted Expenditures2020Actual2021Adopted2022Adopted2023ProjectedTotal ExpendituresNet Increase (Decrease) in Fund Balance Add: Beginning Fund Balance Fund Balance Less: Capital ContributionsUnrestricted Fund Balance Less: Restricted Bond Funds Less: Capital Projects Less: Restricted for Pensions2024Projected2025Projected2026Projected 243
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.
244
SECTION 8: Capital Improvement Tax Funds
245
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‐half year of the five‐year plan represent all projects that
are currently proposed for future funding based on the revenue projections. As priorities, needs, and
revenues change, projects may be added to or removed from the CIP. Estimated expenses and revenue
projections are reviewed annually and adjusted if necessary to account for growth, inflation and other
economic conditions.
Capital Improvement Plan Process
Definition
A capital improvement is a necessary or a desirable project that extends or improves infrastructure and
enhances the City’s ability to provide safe and desirable services for the benefit of the community and the
quality of life in the City of Jefferson. These projects directly affect the way citizens live, travel, and conduct
business within the community.
Identification
The need for capital improvements may be identified by an adopted infrastructure plan, the desire to maintain
certain levels and types of service provided in the community, by community groups, or by regulatory
legislation. Projects are prioritized based on many factors including their impact on providing better City
services, accommodating the City’s growth, effect on maintenance and operation expenditures, and the
overall health, safety, and welfare of the citizens.
Creation
The scope of a proposed project is often determined based on a preliminary study or recommendations. Once
the project is identified, a preliminary cost estimate and schedule for the design, right of way and easement
acquisition, and construction of the project is prepared. The initial cost estimates are typically general in
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Capital Improvement Tax (CIT) Funds
nature with considerable contingencies included. If the project is selected for inclusion in the Plan, the
estimates and schedule are the basis of the initial project information.
Capital Improvement Plan Implementation
When a project is funded, it is assigned to a project manager who will assume oversight responsibilities. A
number of steps are required before a project is complete.
The design phase requires the project manager to coordinate and participate in the selection process for an
engineering or architectural design firm, as appropriate. Typically, one or more public meetings are held for
major projects that have significant impacts on property owners and the public to obtain feedback and
comments from the community.
Capital projects are publicly advertised through the City’s Purchasing Unit. The award of the contract is made
by City Council.
The project manager is typically responsible for performing or coordinating project administration and
reporting on the project progress to the City Council and the public through the City’s publications and
website. Any changes that increase the cost in excess of the agreed upon amount must be approved by the
City Council.
Final acceptance of the completed project by the City occurs when the contractor has completed all work on
the project and has submitted all close‐out documents in accordance with the contract. The project manager
is responsible for preparing a final project report and submitting it to City’s management staff as well as the
City Council. Any unspent funds authorized for a project will be returned to the appropriate funding source
for reallocation to future projects.
Capital Improvement Plan Funding
Revenue Source
The City imposes a total sales tax of 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.
247
Capital Improvement Tax (CIT) Funds
Capital Improvement Tax Summary by Fund Source
Capital Improvement
Tax Issuance
Fund
Number
FY20
Actual
FY21
Adopted
FY22
Adopted
Total
Funding
C.I. Sales Tax D 02‐07 42 $ 188,470 $ ‐ $ ‐ $ 188,470
C.I. Sales Tax E 07‐12 43 253,040 ‐ ‐ 253,040
C.I. Sales Tax F 12‐17 44 235,150 ‐ ‐ 235,150
C.I. Sales Tax G 17‐22 45 8,284,517 5,007,500 2,507,500 15,799,517
Total $ 8,961,177 $ 5,007,500 $ 2,507,500 $ 16,476,177
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 eighth iteration of the Capital Improvement Tax was on the August 3, 2021 ballot for voter approval. It
received a majority vote of the Jefferson City voters and will be in effect beginning April 1, 2022 and will
sunset on March 31, 2027. Staff is estimating $5,600,000 per year in sales tax receipts. This new sales tax was
not included in the FY22 adopted budget. Due to the short timeframe between the approval of the ballot
measure and the adoption of the budget, there was not sufficient time for staff discussion to determine the
timing of necessary funding requirements for approved projects. Once the timing of the funding requirements
has been determined and once FY22 begins, a budget amendment will be presented for Council approval.
Impact on Operating Budget
As part of the Capital Improvement Plan, the impact of each project on the City’s operating budget is
identified. As capital improvement projects are completed, operation and maintenance of these facilities
must be absorbed in the appropriate operating budget, which provides ongoing services to citizens. These
operating costs, which may include salaries, equipment, regular maintenance, and repairs, are adjusted
annually to accommodate growth and inflation in maintaining or improving service levels. In some cases,
elimination of high‐maintenance facilities may also reduce these operating costs.
It is the City of Jefferson’s philosophy that new projects should not be constructed if operating revenues are
unavailable to cover the operating costs. As a result, the availability of recurring revenues must be considered
in the decision to include projects in the CIP.
Capital Improvement Plan Expenditures
The Capital Improvement Plan is divided into five major categories. The FY22 total estimated expenditures for
capital projects included in the five‐year plan is $2,500,000 with an additional $7,500 budgeted for Transfer to
the TIF Fund, for a total budget of $2,507,500. A summary of the expenditures by category is summarized
below.
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Capital Improvement Tax (CIT) Funds
Capital Improvement Plan Summary – Expenditures by Category
Category FY20 Actual
FY21
Adopted
FY22
Adopted
Total
Funding
Parks and Recreation $ 643,386 $587,500 $ 362,500 $ 1,593,386
Public Safety 660,695 427,500 502,501 1,590,696
Street and Storm Water 6,558,678 2,900,000 944,083 10,402,761
Information Technology 76,199 85,000 117,000 278,199
Other 622,219 607,500 381,416 1,611,135
Debt Service 400,000 400,000 200,000 1,000,000
Total $ 8,961,177 $ 5,007,500 $ 2,507,500 $ 16,476,177
The schedule above does not include estimated projections for future years as the current tax issuance
sunsets on March 31, 2022 and the newly voter approved issuance was not included in the FY22 adopted
budget. Due to the short timeframe between the approval of the ballot measure and the adoption of the
budget, there was not sufficient time for staff discussion to determine the timing of necessary funding
requirements for approved projects. Once the timing of the funding requirements have been determined and
once FY22 begins, a budget amendment will be presented for Council approval. Staff is estimating $5,600,000
per year in sales tax receipts.
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Capital Improvement Tax (CIT) Funds
Capital Improvement Plan Project Summary
Project Description
Project
Number
FY20
Actual
FY21
Adopted
FY22
Adopted
Total
Funding
Parks and Recreation:
Oak Hills Improvements 574001 $6,611 $ ‐ $ ‐ $ 6,611
Greenway Acqstn & Dvlpmnt 574003 22,896 ‐ ‐ 22,896
Parks Facilities Rehab 574027 10,996 587,500 362,500 960,996
Athletic Field Improvements 574028 46,162 ‐ ‐ 46,162
Playgrounds & Lighting 574039 72,831 ‐ ‐ 72,831
Community Park Renovation 574065 471,490 ‐ ‐ 471,490
ITSSoftware Upgrades 574070 12,400 ‐ ‐ 12,400
Public Safety:
Fire Equip Replacement 575002 ‐ 37,500 18,750 56,250
Police Field Oper Equip 575009 84,825 ‐ ‐ 84,825
Police Info Tech Improv 575011 17,699 ‐ ‐ 17,699
Emergency Sirens System 575012 20,269 ‐ ‐ 20,269
PD Info System Improvements 575019 68,989 ‐ ‐ 68,989
Communications Equip Upgrades 575020 239,225 250,000 ‐ 489,225
Police Vehicles 575021 229,688 140,000 483,751 853,439
Street and Storm Water:
Stormwater Improvements 576007 4,063 360,000 209,083 573,146
Pipe Lining 2019 576020 469,539 ‐ ‐ 469,539
Midway Sr Stormwater 576021 93,141 ‐ ‐ 93,141
City/County Cooperative Projects 577020 ‐ 1,220,000 ‐ 1,220,000
Street Resurfacing 577031 1,116,191 1,200,000 600,000 2,916,191
MSP Parkway 577059 1,052 ‐ ‐ 1,052
Local Road Studies/Grant match 577062 ‐ 60,000 30,000 90,000
Clark Avenue 577063 433,080 ‐ ‐ 433,080
Dunklin Street Bridge 577067 1,949,504 ‐ ‐ 1,949,504
Cavalier Drive 577068 1,234,101 ‐ ‐ 1,234,101
East High Street 577069 1,180,417 ‐ ‐ 1,180,417
Misc Nhood Sidewalk 577106 77,590 60,000 105,000 242,590
Information Technology:
Its/gis 578051 76,199 85,000 117,000 278,199
Other:
Contingency 578063 ‐ 550,000 153,916 703,916
Militia Drive ‐ Railspur 578071 266,000 ‐ ‐ 266,000
Transfer to Sales Tax G (45) 590036 316,510 ‐ ‐ 316,510
Transfer to Tif Fund 590050 7,283 7,500 7,500 22,283
Airport Matching 590070 13,926 ‐ 220,000 233,926
Transit Matching 590075 18,500 50,000 ‐ 68,500
Debt Service:
Fire Apparatus‐Loan Principal 575017 314,326 322,037 165,071 801,434
Fire Apparatus‐Loan Interest 575018 85,674 77,963 34,929 198,566
Total $ 8,961,177 $ 5,007,500 $ 2,507,500 $ 16,476,177
The table above illustrates how the sales tax revenues were expended in FY20, as well as the projected
expenditures for FY21 and FY22. The schedule above does not include estimated projections for future years
250
Capital Improvement Tax (CIT) Funds
as the current tax issuance sunsets March 31, 2022, and the newly voter approved issuance has not yet been
included in the FY22 budget figures.
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‐Loan Principal and Fire Apparatus‐Loan Interest (Project # 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. 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.
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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.
Project Name: Dunklin Street Bridge (Project # 577067)
Project Type: Public Works
Description: The costs for this project included a new bridge, added bike lanes, a sidewalk and greenway, and
improved stormwater and sanitary sewer systems to Dunklin Street.
Project Rationale: The existing Dunklin Street Bridge was deteriorating at a faster rate than originally
anticipated. Additionally, replacing the existing bridge would also allow for improvements to stormwater and
sanitary sewer at the same time.
Estimated Impact on Operating Budget: No impact on the operating budget in the short term. In the future
normal maintenance will occur as with any aging infrastructure.
252
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.
253
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. One of the
Park Commission’s priorities has been the complete renovation of the amphitheater at Ellis‐Porter Riverside
Park. The outdoor venue includes fixed, terraced, and open lawn seating for 2,500+, covered bandshell, and
backstage area/dressing rooms. Opening night was May 22, 2021.
Highlights of significant park facility improvements and upgrades that occurred during the first half of fiscal
year 2021:
Completion of Ellis‐Porter Riverside amphitheater.
Completed design, plans and began brush clearing of Adrian’s Island Park.
Completed master plan for botanical garden at Ellis‐Porter Riverside Park.
Completed improvements at Washington Park and Kansas St., including speed table and road crossing at
ice arena and bollard lighting along greenway.
254
Department of Parks, Recreation and Forestry
Budget Summary – Revenues by Category
Category Amount Percent
Revenues:
Sales & Use Taxes $ 5,958,575 $ 5,778,300 $ 6,006,745 $ 228,445 3.95%
Property Taxes ‐ ‐ ‐ ‐ 0.00%
Intergovernmental 127,178 ‐ ‐ ‐ 0.00%
Other Operating 112,667 35,950 35,950 ‐ 0.00%
Interest Income 171,388 35,000 35,875 875 2.50%
Other Non‐Operating 7,535,100 10,000 10,000 ‐ 0.00%
Carry Over Surplus ‐ 109,891 546,441 436,550 397.26%
Ice Arena 451,470 563,950 495,900 (68,050) ‐12.07%
Golf Course 581,185 569,100 628,500 59,400 10.44%
Memorial Pool 201,477 249,650 269,450 19,800 7.93%
Ellis Porter Pool 117,160 149,150 152,150 3,000 2.01%
Parks Maintenance 152,434 219,683 160,933 (58,750) ‐26.74%
Recreation Programs 417,285 528,250 521,500 (6,750) ‐1.28%
Outdoor Recreation 117,517 121,100 116,600 (4,500) ‐3.72%
Camp Programs 239,748 247,400 311,400 64,000 25.87%
Multipurpose Building 316,229 358,250 390,750 32,500 9.07%
Amphitheater ‐ ‐ 890,400 890,400 0.00%
Capital Projects ‐ ‐ ‐ ‐ 0.00%
TOTAL $ 16,499,413 $ 8,975,674 $ 10,572,594 $ 1,596,920
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
Net Change*
The budgeted revenues for FY22 show an increase compared to FY21 with the most significant change in
the Sales & Use Taxes category. The Sales & Use Taxes category for the Department was budgeted in
FY22 with a 3.95% increase to the FY21 adopted budget amount.
The second most significant increase is in the Camp Programs category. This increase is due primarily to
projected growth in participations for many of the camps that are included in the Camps Program.
255
Department of Parks, Recreation and Forestry
Administration
62.76%
Ice Arena
4.69%
Golf Course
5.94%
Memorial Pool
2.55%
Ellis Porter Pool
1.44%
Parks
Maintenance
1.52%
Recreation
Programs
4.93%
Outdoor
Recreation
1.10%
Camp Programs
2.95%
Multipurpose Bldg
3.70%
Amphitheater
8.42%
Revenues By Division ‐ FY22
Parks & Recreation
Council Adopted Budget
256
Department of Parks, Recreation and Forestry
Budget Summary – Expenses by Division
Division Amount Percent
Administration $ 1,376,494 $ 1,504,401 $ 1,680,411 $ 176,010 11.70%
Ice Arena 740,608 792,119 789,418 (2,701) ‐0.34%
Golf Course 739,589 780,234 847,459 67,225 8.62%
Memorial Pool 360,141 355,412 400,370 44,958 12.65%
Ellis Porter Pool 239,272 239,945 288,765 48,820 20.35%
Parks Maintenance 2,076,633 2,556,482 2,757,373 200,891 7.86%
Recreation Programs 992,549 1,092,474 1,140,145 47,671 4.36%
Outdoor Recreation 321,001 376,517 369,615 (6,902) ‐1.83%
Camp Programs 309,595 476,678 513,092 36,414 7.64%
Multipurpose Building 598,088 713,525 752,120 38,595 5.41%
Amphitheater ‐ ‐ 951,624 951,624 0.00%
Transfers & Subsidies 29,490 7,500 7,500 ‐ 0.00%
Series 2019 Bond Projects 3,249,518 ‐ ‐ ‐ 0.00%
Capital Projects 2,431,344 80,387 74,702 (5,685) ‐7.07%
TOTAL $ 13,464,322 $ 8,975,674 $ 10,572,594 $ 1,596,920
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
Net Change*
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 Ellis Porter Pool, Memorial Pool, and Administration
divisions.
In the Ellis Porter Pool division, the increase is due to additional funds being budgeted in FY22 for an
increase in minimum wage for seasonal staff compared to FY21, as well as funds to purchase an ADA
compliant chair.
In the Memorial Pool division, the increase is due to additional funds being budgeted in FY22 for an
increase in minimum wage for seasonal staff compared to FY21, as well as funds to purchase an ADA
compliant chair.
In the Administration division, the increase is due to additional funds being budgeted in FY22 for
contractual services compared to FY21.
257
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.
Administration
15.89%
Ice Arena
7.47%
Golf Course
8.02%
Memorial Pool
3.79%
Ellis Porter Pool
2.73%
Parks
Maintenance
26.08%
Recreation
Programs
10.78%
Outdoor
Recration
3.50%
Camp Programs
4.85%
Multipurpose
Bldg
7.11%
Amphitheater
9.00%
Transfers Out
0.07%
Capital Projects
0.71%
Expenses By Division ‐ FY22
Parks & Recreation
Council Adopted Budget
258
Department of Parks, Recreation and Forestry
Full Time Equivalents (FTEs)
Job Title
FY20
Actual
FY21
Actual
FY22
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 ‐ ‐ ‐
Program Manager 9.00 10.00 10.00 ‐
Senior Management Analyst 1.00 1.00 1.00 ‐
Community Relations Manager 1.00 1.00 1.00 ‐
Parks Resource Supervisor 3.00 4.00 4.00 ‐
Golf Superintendent 1.00 1.00 1.00 ‐
Recreation Program Specialist 3.00 3.00 3.00 ‐
Mechanic Supervisor ‐ 1.00 1.00 ‐
Mechanic 2.00 1.00 1.00 ‐
Administrative Assistant 1.00 1.00 1.00 ‐
Management Assistant 1.00 ‐ ‐ ‐
Parks Maintenance Crew Leader 3.00 3.00 3.00 ‐
Parks Maintenance ‐ Trainee, Worker, Senior Worker 21.00 21.00 21.00 ‐
P arks maintenance Worker Trainee
Parks Maintenance Worker
Senior Parks Maintenance Worker
Administrative Technician 1.00 1.00 1.00 ‐
Customer Service Rep 1.00 2.00 2.00 ‐
Total Full Time 52.00 53.00 53.00 ‐
*Net Change represents the difference between the FY22 Adopted and the FY21 Actual figures.
259
Department of Parks, Recreation and Forestry
A review of the staffing levels for the
Department of Parks, Recreation and Forestry
show no changes from FY21 to FY22. There is
no expectation of future changes. 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.
260
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 2020 2021 2022
Outcome Measures Actual Goal/Actual Goal
1. Percent of Commission members rating department director’s performance
as “good” or better. TBD 90%/91% 90%
2. Percent of outcome measures of department divisions achieved or showing
satisfactory progress. 86% 90%/92% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of growth in number of new households/family members in RecTrac
customer database.
19% HH
8% F
11% HH
11% F
10% HH
6% F
2. Percent of growth in new Facebook friends. 8%5% 5%
3. Percent of growth in new Friends of Parks. 9%1% 10%
4. Percent of member attendance at Parks and Recreation Commission
meetings. 89% 90% 90%
5. Percent of program and facility cost recovery from user fees as measured by
annual Enterprise Operations report. 57% 66% 50%
6. Percent of actual expenditures under amended budget.100%71% 100%
7. Percent of program registrations conducted online as measured by RecTrac
system reports. 22% 23% 25%
8. Percent of survey respondents who indicated registration process was easy
and convenient with a rating of strongly agree or agree. 85% 89% 85%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).7 7 7.8
2. Total division adopted budget. $1,795,039 $1,504,401 $1,680,411
3. Number of Parks and Recreation Commission and Advisory Committee
meetings within fiscal year. 16 22 23
261
Department of Parks, Recreation and Forestry
Administration
Performance Measures (continued) 2020 2021 2022
Workload / Service Level Indicators (continued) Actual Actual Projected
4. Number of facility and program participations as measured by the annual
department Enterprise Operations Report. 311,748 322,945 503,236
5. Number of activity registration transactions as measured by the RecTrac
General Ledger Summary Distribution Report. 6,723 13,923 8,500
6. Number of facility/rental reservation transactions as measured by the
RecTrac General Ledger Summary Distribution Report. 4,015 2,913 4,800
7. Number of households/family members in RecTrac customer database. 42,523/77,936 45,373/82,496 43,500/78,000
8. Number of Facebook friends. 8,270 9,090 8,500
9. Number of Friends of Parks. 1,824 1,858 1,950
Budget Summary
Category Amount Percent
Expenses:
Personnel Services $ 426,897 $ 509,216 $ 619,385 $ 110,169 21.64%
Materials & Supplies 16,846 11,100 16,300 5,200 46.85%
Contractual Services 457,593 507,452 568,558 61,106 12.04%
Utilities 748 615 700 85 13.82%
Repairs & Maintenance 2,569 3,850 4,850 1,000 25.97%
Capital Purchases 2,480 3,000 ‐ (3,000) ‐100.00%
Debt Service 469,361 469,168 470,618 1,450 0.31%
TOTAL $ 1,376,494 $ 1,504,401 $ 1,680,411 $ 176,010
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
Net Change*
The Department tracks the expenses associated with administrative services for the Department of Parks, Recreation
and Forestry.
A debt service payment is budgeted to satisfy the required debt payment for the special obligation bond that was issued
in FY20.
262
Department of Parks, Recreation and Forestry
Administration
Personnel
Services
36.86%
Materials &
Supplies
0.97%
Contractual
Services
33.83%
Utilities
0.04%Repairs &
Maintenance
0.29%
Debt Service
28.01%
Expenses By Account Classification ‐ FY22
Parks & Recreation‐Admin
Council Adopted Budget
263
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 2020 2021 2022
Outcome Measures Actual Goal/Actual Goal
1. Percent of survey respondents rating their enjoyment at the facility as
“satisfied” or above based on post activity evaluations. 92% 90%/90% 93%
2. Percent of survey respondents rating their enjoyment of skating lessons as
“satisfied” or above based on post activity evaluations. 90% 90%/91% 92%
3. Percent of survey respondents rating the facility safety and cleanliness as
“satisfied” or above based on post activity evaluations. 95% 90%/92% 95%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of program and facility cost recovery from user fees measured by
annual Enterprise Operations Report. 81% 72% 85%
2. Percent of ice time utilized in 24‐hour day (seasonal average). 75% 75% 75%
3. Percent of days open in operating season. 79%90%97%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).2 2 2.1
2. Total division adopted budget. $749,238 $792,119 $789,418
3. Number of participants in skating lessons. 3,520 3,167 9,000
4. Number of participants in public skating sessions. 16,097 10,933 22,000
5. Number of participants in ice sports. 6,931 5,973 14,000
6. Number of participants in special events. 11,393 10,786 18,000
7. Number of participants in rentals. 1,909 1,459 6,000
8. Total number of participants. 39,850 30,471 70,000
9. Total hours of operation. 8,789 6,690 8,600
10. Total ice time utilized. 5,202 4,150 6,500
264
Department of Parks, Recreation and Forestry
Ice Arena
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 451,470 $ 563,950 $ 495,900 $ (68,050) ‐12.07%
TOTAL $451,470 $ 563,950 $ 495,900 $ (68,050)
Expenses:
Personnel Services $ 383,010 $ 367,179 $ 361,807 $ (5,372) ‐1.46%
Materials & Supplies 120,371 128,250 118,250 (10,000) ‐7.80%
Contractual Services 63,618 88,390 96,261 7,871 8.90%
Utilities 115,376 139,200 145,500 6,300 4.53%
Repairs & Maintenance 56,238 67,600 67,600 ‐ 0.00%
Capital Purchases 1,995 1,500 ‐ (1,500) ‐100.00%
TOTAL $740,608 $ 792,119 $ 789,418 $ (2,701)
Net Income (Loss) $ (289,138) $ (228,169) $ (293,518) $ (65,349)
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
Net Change*
265
Department of Parks, Recreation and Forestry
Ice Arena
Personnel
Services
45.83%
Materials &
Supplies
14.98%
Contractual
Services
12.19%
Utilities
18.43%Repairs &
Maintenance
8.56%
Expenses By Account Classification ‐
FY22
Parks & Recreation‐Ice Arena
Council Adopted Budget
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.
266
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 2020 2021 2022
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%/95% 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. 94% 85%/94% 85%
3. Percent of survey respondents rating overall golfing experience as “satisfied”
or above based on post activity evaluations. 97% 90%/100% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of repeat tournaments. 79%90% 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. 100% 97% 85%
3. Percent of program/facility cost recovery from user fees as measured by
Annual Enterprise Operations Report. 81% 87% 79%
4. Percent of days open in the operating season. 72%77% 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. $751,842 $780,234 $847,459
3. Number of rounds played. 20,401 22,546 21,000
4. Number of tournament rounds played. 2,246 3,362 2,000
5. Number of lesson participants. 925 338 1,200
6. Number of “buckets of balls” sold for driving range use.4,205 4,453 4,500
7. Number of days open during operating season. 262 out of 366 282 out of 365 280 out of 363
8. Number of repeat tournaments and total tournaments.22 out of 28 2 out of 2 20 out of 28
267
Department of Parks, Recreation and Forestry
Golf Course
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 581,185 $ 569,100 $ 628,500 $ 59,400 10.44%
TOTAL $ 581,185 $ 569,100 $ 628,500 $ 59,400
Expenses:
Personnel Services $ 446,346 $ 459,699 $ 490,509 $ 30,810 6.70%
Materials & Supplies 166,943 178,100 198,750 20,650 11.59%
Contractual Services 49,633 52,200 58,200 6,000 11.49%
Utilities 19,415 27,735 28,000 265 0.96%
Repairs & Maintenance 54,853 62,500 72,000 9,500 15.20%
Capital Purchases 2,399 ‐ ‐ ‐ 0.00%
TOTAL $ 739,589 $ 780,234 $ 847,459 $ 67,225
Net Income (Loss) $ (158,404) $ (211,134) $ (218,959) $ (7,825)
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
Net Change*
268
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.
Personnel
Services
57.88%
Materials &
Supplies
23.45%
Contractual
Services
6.87%
Utilities
3.30%Repairs &
Maintenance
8.50%
Expenses By Account Classification ‐ FY22
Parks & Recreation‐Golf Course
Council Adopted Budget
269
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 2020 2021 2022
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. 93% 100%/95% 100%
3. Percent of survey respondents who rated facility safety and cleanliness as
“satisfied” or above based on post activity evaluations. 97% 100%/96% 100%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of program and facility cost recovery from user fees as measured by the
Annual Enterprise Operations Report. 60% 63% 70%
2. Number of safety audits received with a 4 out of 5 star rating. 1 of 2 2 of 2 2 of 2
3. Number of days open in operating season. 72 of 73 75 of 79 78 of 78
270
Department of Parks, Recreation and Forestry
Memorial Pool
Performance Measures (continued) 2020 2021 2022
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).0.4 0.4 0.5
2. Total division adopted budget. $307,145 $355,412 $400,370
3. Number of participants in swim lessons. 1,062 1,948 3,600
4. Number of participants in public sessions. 17,497 34,017 32,000
5. Number of participants in pool rentals. 1,270 2,561 4,100
6. Number of participants in water safety, education and training. 0 401 700
7. Total number of participants. 19,829 38,927 40,400
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 201,477 $ 249,650 $ 269,450 $ 19,800 7.93%
TOTAL $201,477 $ 249,650 $ 269,450 $ 19,800
Expenses:
Personnel Services $ 231,241 $ 181,962 $ 211,420 $ 29,458 16.19%
Materials & Supplies 56,128 55,500 74,000 18,500 33.33%
Contractual Services 4,060 6,000 6,000 ‐ 0.00%
Utilities 46,796 64,000 64,000 ‐ 0.00%
Repairs & Maintenance 21,916 44,950 44,950 ‐ 0.00%
Capital Purchases ‐ 3,000 ‐ (3,000) ‐100.00%
TOTAL $360,141 $ 355,412 $ 400,370 $ 44,958
Net Income (Loss) $ (158,664) $ (105,762) $ (130,920) $ (25,158)
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
FY20
Actual
FY21
Adopted
Budget
FY21
Adopted
Budget
Net Change*
271
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.
Personnel
Services
52.81%
Materials &
Supplies
18.48%
Contractual
Services
1.50%
Utilities
15.99%
Repairs &
Maintenance
11.23%
Expenses By Account Classification ‐ FY22
Parks & Recreation‐Memorial Pool
Council Adopted Budget
272
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.
273
Department of Parks, Recreation and Forestry
Ellis Porter Pool
Performance Measures 2020 2021 2022
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%/97% 100%
2. Percent of respondents rating enjoyment of swimming lessons “satisfied” or
above based on post activity evaluations. 92% 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%/96% 100%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of program and facility cost recovery from user fees as measured by the
Annual Enterprise Operations Report. 63% 58% 70%
2. Number of safety audits received with a 4 out of 5 star rating. 1 of 2 2 of 2 2 of 2
3. Number of days open in operating season. 103 of 108 87 of 91 101 of 101
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).0.4 0.4 0.5
2. Total division adopted budget. $224,877 $239,945 $288,765
3. Number of participants in swim lessons. 3,178 5,764 7,000
4. Number of participants in public sessions. 9,785 17,650 17,500
5. Number of participants in pool rentals. 197 325 1,500
6. Number of participants in water safety, education and training. 86 91 100
7. Number of participants in special events. 134 459 500
8. Total number of participants. 13,380 24,289 48,600
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 117,160 $ 149,150 $ 152,150 $ 3,000 2.01%
TOTAL $ 117,160 $ 149,150 $ 152,150 $ 3,000
Expenses:
Personnel Services $ 166,072 $ 149,995 $ 177,415 $ 27,420 18.28%
Materials & Supplies 41,169 40,200 56,700 16,500 41.04%
Contractual Services 4,060 5,000 5,000 ‐ 0.00%
Utilities 22,894 25,300 30,200 4,900 19.37%
Repairs & Maintenance 5,077 19,450 19,450 ‐ 0.00%
Capital Purchases ‐ ‐ ‐ ‐ 0.00%
TOTAL $ 239,272 $ 239,945 $ 288,765 $ 48,820
Net Income (Loss) $ (122,112) $ (90,795) $ (136,615) $ (45,820)
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
Net Change*
274
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.
Personnel
Services
61.44%
Materials &
Supplies
19.64%
Contractual
Services
1.73%
Utilities
10.46%
Repairs &
Maintenance
6.74%
Expenses By Account Classification ‐ FY22
Parks & Recreation‐Ellis Porter Pool
Council Adopted Budget
275
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 2020 2021 2022
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. 95% 80%/91% 85%
2. Percent of respondents rating parks, facilities, and/or trails safety, cleanliness and
maintenance as “satisfied” or above as measured by a survey. 88% 80%/86% 85%
3. Percent of respondents rating their overall experience in using parks, trails and
facilities as “satisfied” or above as measured by a survey. 90% 80%/86% 85%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of renters rating their picnic shelter rental experience as “very satisfied”
or “satisfied”. 88% 86% 90%
2. Percent of renters rating their community garden rental experience as “very
satisfied” or “satisfied”. 79% 80% 90%
3. Percent of renters rating their athletic field rental experience as “very satisfied”
or “satisfied”. 93% 94% 95%
4. Percent of dog park members rating their dog park experience as “very satisfied”
or “satisfied”. 77% 80% 85%
276
Department of Parks, Recreation and Forestry
Parks Maintenance
Performance Measures (continued) 2020 2021 2022
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).25.15 26.15 25.15
2. Total division budget adopted. $2,466,139 $2,556,482 $2,757,373
3. Number of park facility rentals per year. 4,274 2,913 5,500
4. Number of athletic field preparations per year. 834 990 750
5. Number of playground safety inspections per year.72 70 80
6. Number of certified playground safety inspectors on staff.33 3
7. Number of certified pesticide applicators on staff. 13 13 13
8. Number of certified Arborists on staff. 4 4 4
9. Number of pounds of trash collected annually. 383,100 514,020 320,000
Budget Summary
Category Amount Percent
Revenues:
Chrgs for Serv ‐ Facility Rental $ 62,861 $ 150,683 $ 138,933 $ (11,750) ‐7.80%
Other Operating Revenue $ 89,573 $ 69,000 $ 22,000 $ (47,000) ‐68.12%
TOTAL $ 152,434 $ 219,683 $ 160,933 $ (58,750)
Expenses:
Personnel Services $ 1,374,406 $ 1,835,472 $ 1,788,863 $ (46,609) ‐2.54%
Materials & Supplies 117,460 196,500 158,000 (38,500) ‐19.59%
Contractual Services 39,228 116,200 358,700 242,500 208.69%
Utilities 99,650 90,510 135,010 44,500 49.17%
Repairs & Maintenance 272,194 316,300 316,800 500 0.16%
Capital Purchases 173,695 1,500 ‐ (1,500) ‐100.00%
TOTAL $ 2,076,633 $ 2,556,482 $ 2,757,373 $ 200,891
Net Income (Loss)$ (1,924,199) $ (2,336,799) $ (2,596,440) $ (259,641)
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
Net Change*
277
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.
Personnel
Services
64.88%
Materials &
Supplies
5.73%
Contractual
Services
13.01%
Utilities
4.90%
Repairs &
Maintenance
11.49%
Expenses By Account Classification ‐ FY22
Parks & Recreation‐Parks Maintenance
Council Adopted Budget
278
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 2020 2021 2022
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. 91% 90%/94% 90%
2. Percent of survey respondents rating the program met their expectations as
“agree” or better based on post activity evaluations. 83% 90%/86% 90%
3. Percent of survey respondents rating the overall program as “very good” or better
based on post activity evaluations. 89% 90%/88% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of survey respondents who indicated they would recommend the program
to others “agree” or better. 88% 90% 95%
2. Percent of program and facility cost recovery from user fees as measured by
annual Enterprise Operations Report. 72% 55% 50%
3. Percent of programs/classes offered with sufficient enrollments. 100% 100% 95%
279
Department of Parks, Recreation and Forestry
Recreation Programs
Performance Measures (continued) 2020 2021 2022
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. $954,982 $1,092,474 $1,140,145
3. Number of youth sport/program participants. 34,637 44,151 42,000
4. Number of adult sport/program participants. 41,443 43,465 42,000
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 272,834 $ 383,500 $ 373,000 $ (10,500) ‐2.74%
Chrgs for Serv ‐ Field Rental $ 19,180 $ 40,750 $ 27,000 $ (13,750) ‐33.74%
Chrgs for Serv ‐ Concessions $ 125,271 $ 104,000 $ 121,500 $ 17,500 16.83%
TOTAL $417,285 $ 528,250 $ 521,500 $ (6,750)
Expenses:
Personnel Services $ 555,819 $ 556,424 $ 601,395 $ 44,971 8.08%
Materials & Supplies 139,957 159,250 180,250 21,000 13.19%
Contractual Services 103,874 164,500 164,500 ‐ 0.00%
Utilities 64,312 97,995 102,895 4,900 5.00%
Repairs & Maintenance 99,919 79,805 91,105 11,300 14.16%
Capital Purchases 28,668 34,500 ‐ (34,500) ‐100.00%
TOTAL $992,549 $ 1,092,474 $ 1,140,145 $ 47,671
Net Income (Loss)$ (575,264) $ (564,224) $ (618,645) $ (54,421)
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
Net Change*
280
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.
Personnel
Services
52.75%
Materials &
Supplies
15.81%
Contractual
Services
14.43%
Utilities
9.02%
Repairs &
Maintenance
7.99%
Expenses By Account Classification ‐ FY22
Parks & Recreation‐Recreation Programs
Council Adopted Budget
281
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 2020 2021 2022
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%/95% 90%
2. Percent of survey respondents rating the program met their expectations as
“agree” or better based on post activity evaluations. 100% 90%/95% 90%
3. Percent of survey respondents rating the overall program as “very good” or better
based on post activity evaluations. 100% 90%/92% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of survey respondents who indicated they would recommend the program
to others “agree” or better. 100% 93% 95%
2. Percent of program and facility cost recovery from user fees as measured by
annual Enterprise Operations Report. 47% 33.94% 50%
3. Percent of programs/classes offered with sufficient enrollments. 100% 70% 95%
282
Department of Parks, Recreation and Forestry
Outdoor Recreation Programs
Performance Measures (continued) 2020 2021 2022
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. $349,543 $376,517 $369,615
3. Number of youth program participants. 300 3,496 3,000
4. Number of adult program participants. 7,100 1,899 1,500
5. Number of special event participants. 11,652 46,239 25,000
6. Number of campground overnight stays per year. 8,425 7,169 7,500
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 117,517 $ 121,100 $116,600 $ (4,500) ‐3.72%
TOTAL $ 117,517 $ 121,100 $116,600 $ (4,500)
Expenses:
Personnel Services $ 254,419 $ 256,707 $261,937 $ 5,230 2.04%
Materials & Supplies 21,367 51,664 49,682 (1,982) ‐3.84%
Contractual Services 30,304 40,707 47,207 6,500 15.97%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 5,614 10,789 10,789 ‐ 0.00%
Capital Purchases 9,297 16,650 ‐ (16,650) ‐100.00%
TOTAL $ 321,001 $ 376,517 $369,615 $ (6,902)
Net Income (Loss)$ (203,484) $ (255,417) $ (253,015) $ 2,402
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
Net Change*
283
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.
Personnel
Services
70.87%
Materials &
Supplies
13.44%
Contractual
Services
12.77%
Repairs &
Maintenance
2.92%
Expenses By Account Classification ‐
FY22
Parks & Recreation‐Outdoor Recreation
Council Adopted Budget
284
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 2020 2021 2022
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. 91% 90%/91% 90%
2. Percent of survey respondents rating the program met their expectations as
“agree” or better based on post activity evaluations. 92% 90%/87% 90%
3. Percent of survey respondents rating the overall program as “very good” or better
based on post activity evaluations. 95% 90%/93% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of survey respondents who indicated they would recommend the program
to others “agree” or better. 93% 88% 95%
2. Percent of program and facility cost recovery from user fees as measured by
annual Enterprise Operations Report. 78% 84% 50%
3. Percent of programs/classes offered with sufficient enrollments. 95% 95% 95%
285
Department of Parks, Recreation and Forestry
Camp Programs
Performance Measures (continued) 2020 2021 2022
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).1.3 1.3 2.3
2. Total division adopted budget. $442,529 $476,678 $513,092
3. Number of youth program participants. 8,701 12,721 12,000
4. Number of adult program participants. 2,563 2,672 4,000
5. Number of special event participants. 0 0 2,500
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 239,748 $ 247,400 $311,400 $ 64,000 25.87%
TOTAL $ 239,748 $ 247,400 $311,400 $ 64,000
Expenses:
Personnel Services $ 226,207 $ 320,026 $351,993 $ 31,967 9.99%
Materials & Supplies 26,200 46,668 50,668 4,000 8.57%
Contractual Services 55,146 97,959 98,456 497 0.51%
Utilities ‐ ‐ ‐ ‐ 0.00%
Repairs & Maintenance 760 12,025 11,975 (50) ‐0.42%
Capital Purchases 1,282 ‐ ‐ ‐ 0.00%
TOTAL $ 309,595 $ 476,678 $513,092 $ 36,414
Net Income (Loss)$ (69,847) $ (229,278) $ (201,692) $ 27,586
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
Net Change*
286
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.
Personnel
Services
68.60%
Materials &
Supplies
9.88%
Contractual
Services
19.19%
Repairs &
Maintenance
2.33%
Expenses By Account Classification ‐ FY22
Parks & Recreation‐Camp Programs
Council Adopted Budget
287
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
288
Department of Parks, Recreation and Forestry
Multipurpose Building
Performance Measures 2020 2021 2022
Outcome Measures Actual Goal/Actual Goal
1. Percent of survey respondents rating their enjoyment with the program they
participated in as “agree” or better based on post activity evaluations. 97% 90%/100% 90%
2. Percent of survey respondents rating the program met their expectations as
“agree” or better based on post activity evaluations. 97% 90%/100% 90%
3. Percent of survey respondents rating the overall program as “very good” or
better based on post activity evaluations. 64% 90%/82% 90%
Efficiency / Effectiveness Indicators Actual Actual Projected
1. Percent of repeat tournaments and other special events.95%90%75%
2. Percent of renters rating their facility rental experience as “very satisfied” or
“satisfied”. 95% 95% 90%
3. Percent of program/facility cost recovery from user fees as measured by
Annual/Enterprise Operations Report. 57% 64% 70%
Workload / Service Level Indicators Actual Actual Projected
1. Number of full‐time positions authorized (Regular).1.7 0.7 0.6
2. Total division adopted budget. $600,815 $713,525 $752,120
3. Number of daily visits. 45,001 50,516 50,000
4. Number of participants from court rentals. 8,850 19,203 6,500
5. Number of participants from room rentals. 1,425 2,218 2,500
6. Number of participants from special events 6,460 6,244 10,000
7. Number of exercise class participants. 6,353 7,431 4,500
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ 231,522 $258,250 $ 285,750 $ 27,500 10.65%
Chrgs for Serv ‐ Concessions 45,222 45,000 60,000 15,000 33.33%
Chrgs for Serv ‐ Facility Rental 39,485 55,000 45,000 (10,000) ‐18.18%
TOTAL $ 316,229 358,250 390,750 $ 32,500
Expenses:
Personnel Services $ 248,461 $276,940 $ 206,535 $ (70,405) ‐25.42%
Materials & Supplies 40,123 56,500 97,000 40,500 71.68%
Contractual Services 118,657 154,125 163,375 9,250 6.00%
Utilities 56,451 100,710 111,460 10,750 10.67%
Repairs & Maintenance 122,573 125,250 173,750 48,500 38.72%
Capital Purchases 11,823 ‐ ‐ ‐ 0.00%
TOTAL $ 598,088 $713,525 $ 752,120 $ 38,595
Net Income (Loss)$ (281,859) $ (355,275) $ (361,370) $ (6,095)
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
Net Change*
289
Department of Parks, Recreation and Forestry
Multipurpose Building
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.
Personnel
Services
27.46%
Materials &
Supplies
12.90%
Contractual
Services
21.72%
Utilities
14.82%
Repairs &
Maintenance
23.10%
Expenses By Account Classification ‐ FY22
Parks & Recreation‐Multipurpose Building
Council Adopted Budget
290
Department of Parks, Recreation and Forestry
Amphitheater
Purpose Statement
Contribute to the quality of life of the City by providing a wide variety of high quality performances and other
special events through utilization of Riverside Amphitheater.
Departmental Goals & Objectives (including, but not limited to)
1. Work in a collaborative manner with partners throughout the community to enhance performances and
other special events through utilization of Riverside Amphitheater
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. Establish a corporate sponsorship program as a way to supplement revenues
OBJECTIVE: To provide businesses with an opportunity to promote their products and services by
supporting local cultural arts and events at Riverside Amphitheater.
3. Establish a fee structure for private rentals
291
Department of Parks, Recreation and Forestry
Amphitheater
OBJECTIVE: To provide individuals or organizations an opportunity to utilize Riverside Amphitheater for
private events
4. Plan and implement diverse professional performances and events
OBJECTIVE: To provide opportunities for residents of Jefferson City and visitors with a variety of
performances and events that cater to diverse interests
Budget Summary
Category Amount Percent
Revenues:
Charges for Services $ ‐ $ ‐ $ 165,500 $ 165,500 0.00%
Chrgs for Serv ‐ Concessions ‐ ‐ 21,000 21,000 0.00%
Chrgs for Serv ‐ Facility Rental ‐ ‐ 156,250 156,250 0.00%
Other Operating Revenue ‐ ‐ 547,650 547,650 0.00%
TOTAL $ ‐ ‐ 890,400 $ 890,400
Expenses:
Materials & Supplies $ ‐ $ ‐ $ 143,605 $ 143,605 0.00%
Contractual Services ‐ ‐ 798,069 798,069 0.00%
Utilities ‐ ‐ 1,200 1,200 0.00%
Repairs & Maintenance ‐ ‐ 8,750 8,750 0.00%
TOTAL $ ‐ $ ‐ $ 951,624 $ 951,624
Net Income (Loss)$ ‐ $ ‐ $ (61,224) $ (61,224)
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
Net Change*
292
Department of Parks, Recreation and Forestry
Amphitheater
The Department tracks
the direct operating
expenses associated with
the Amphitheater. 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.
Materials &
Supplies
15.09%
Contractual
Services
83.86%
Utilities
0.13%
Repairs &
Maintenance
0.92%
Expenses By Account Classification ‐ FY22
Parks & Recreation‐Amphitheater
Council Adopted Budget
293
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 $ 29,490 $ 7,500 $ 7,500 $ ‐ 0.00%
TOTAL $ 29,490 $ 7,500 $ 7,500 $ ‐
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
Net Change*
Transfers Out
100.00%
Expenses By Account Classification ‐ FY22
Parks & Recreation‐Transfers & Subsidies
Council Adopted Budget
294
Department of Parks, Recreation and Forestry
Capital Purchases
Budget Summary
Category Amount Percent
Expenses:
Capital Puchases $ 12,009 $ 80,387 $ 74,702 $ (5,685) ‐7.07%
Capital Projects 2,419,335 ‐ ‐ ‐ 0.00%
TOTAL $ 2,431,344 $ 80,387 $ 74,702 $ (5,685)
*Net Change represents the difference between the FY22 and the FY21 Adopted Budget figures.
FY20
Actual
FY21
Adopted
Budget
FY22
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 FY22 Adopted
Budget for capital purchases.
Capital
Purchases
100.00%
Expenses By Account Classification ‐ FY22
Parks & Recreation‐Capital Purchases
Council Adopted Budget
295
Department of Parks, Recreation and Forestry
Department of Parks, Recreation, and Forestry Fund Balance Schedule
Revenue:
R10 Sales & Use Taxes $ 5,958,575 $ 5,778,300 $ 6,006,745
R40 Property Taxes ‐ ‐ ‐
R50 Intergovernmental 127,178 ‐ ‐
R60 Charges for Services 2,109,263 2,445,600 2,701,750
R61 Chrgs for Svcs‐Field Rental 19,180 40,750 27,000
R62 Chrgs for Svcs‐Concessions 170,494 149,000 202,500
R63 Chrgs for Svcs‐Facility Rental 205,993 302,183 436,683
R75 Other Operating Revenues 202,242 104,950 605,600
R80 Interest Income 171,388 35,000 35,875
R85 Other Non‐Operating Revenue 7,535,100 10,000 10,000
Total Revenues $16,499,413 $8,865,783 $10,026,153
Expenditures:
E05 Personnel Services $ 4,312,880 $ 4,913,620 $ 5,071,257
E10 Materials & Supplies 746,564 923,732 1,143,205
E15 Contractual Services 926,173 1,232,533 2,364,329
E20 Utilities 425,642 546,065 618,965
E25 Repairs & Maintenance 641,712 742,519 822,019
E30 Other Operating Expenses ‐ ‐ ‐
E70 Capital Purchases 243,647 140,537 74,702
E75 Capital Projects 5,503,122 ‐ ‐
E80 Transfers Out 29,490 7,500 7,500
E90 Debt Service 635,092 469,168 470,618
$ 13,464,322 $ 8,975,674 $ 10,572,595
$ 3,035,091 $ (109,891) $ (546,442)
Fund Balance:
$5,157,431 $8,192,522 $8,082,631
$8,192,522 $8,082,631 $7,536,190
93.81% 90.05% 71.28%
2020
Actual
2021
Adopted
Budget
2022
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 FY21 to FY22, 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.
296
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 $ 129,526 $ 61,902 $ 61,902
Revenues:
Contributions/Donations $ 11,950 $ ‐ $ ‐
Interest Income 2,343 2,000 1,000
Total Revenue $ 14,293 $ 2,000 $ 1,000
Expenditures:
Operating Expenditures
Contractual Services $ 121 $ ‐ $ ‐
Repairs & Maintenance 3,556 1,800 1,000
Capital Purchases 340 200 ‐
Capital Projects 77,900 ‐ ‐
Total Expenditures $ 81,917 $ 2,000 $ 1,000
Net Change in Fund Balance $ (67,624) $ ‐ $ ‐
Ending Fund Balance $ 61,902 $ 61,902 $ 61,902
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
297
JC Veterans Plaza Trust Fund
A review of the revenue, expenditures, and fund balance activity from FY20 to FY22 reveals that there was a
significant increase in expenditures in FY20. This was a result of a renovation to the JC Veteran’s Plaza.
The JC Veterans Plaza Trust Fund is mainly supported by interest income earned on the fund balance along
with any donations received.
298
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 $ 73,471 $ 84,549 $ 62,949
Revenues:
Fines & Forfeitures $ 9,666 $ 7,200 $ 7,800
Interest Income 1,412 1,200 1,200
Total Revenue $ 11,078 $ 8,400 $ 9,000
Expenditures:
Operating Expenditures
Contractual Services $ ‐ $ 30,000 $ 30,000
Total Expenditures $ ‐ $ 30,000 $ 30,000
Net Change in Fund Balance $ 11,078 $ (21,600) $ (21,000)
Ending Fund Balance $ 84,549 $ 62,949 $ 41,949
FY20
Actual
FY21
Adopted
Budget
FY22
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 FY22. 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.
299
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 $ 45,064 $ 46,464 $ 46,464
Revenues:
Lodging Tax $ 1,027,652 $ 1,200,000 $ 1,200,000
Interest Income 2,372 2,400 2,400
Total Revenue $ 1,030,025 $ 1,202,400 $ 1,202,400
Expenditures:
Operating Expenditures
Transfers Out $ 1,028,624 $ 1,202,400 $ 1,202,400
Total Expenditures $ 1,028,624 $ 1,202,400 $ 1,202,400
Net Change in Fund Balance $ 1,400 $‐ $‐
Ending Fund Balance $ 46,464 $ 46,464 $ 46,464
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
A review of the revenue, expenditures, and fund balance activity from FY20 to FY22 reveals all there was a
downturn in FY20 which was a result of the Coronavirus pandemic. 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.
300
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 $ 21,095 $ 21,452 $ 21,802
Revenues:
Contributions/Donations $ 56 $ ‐ $‐
Interest Income 364 350 360
Total Revenue $ 420 $ 350 $ 360
Expenditures:
Operating Expenditures
Other Operating Expenses $ 63 $‐ $‐
Total Expenditures $ 63 $‐ $‐
Net Change in Fund Balance $ 357 $ 350 $ 360
Ending Fund Balance $ 21,452 $ 21,802 $ 22,162
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
A review of the revenue, expenditures, and fund balance activity from FY20 to FY22 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.
301
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 $ 13,813 $ 14,065 $ 14,305
Revenues:
Other Operating Revenues $‐ $‐ $‐
Interest Income 252 240 240
Total Revenue $ 252 $ 240 $ 240
Expenditures:
Operating Expenditures
Contractual Services $‐ $‐ $‐
Total Expenditures $‐ $‐ $‐
Net Change in Fund Balance $ 252 $ 240 $ 240
Ending Fund Balance $ 14,065 $ 14,305 $ 14,545
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
302
USS Jefferson City Submarine Fund
A review of the revenue, expenditures, and fund balance activity from FY20 to FY22 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.
303
Woodland Cemetery Trust Fund
Overview
This expendable trust fund was established in 2000 when Exchange Bank transferred the Woodland Cemetery
Trust to the City. The City’s Department of Planning and Protective Services oversees and maintains the
cemetery on behalf of the City of Jefferson. The lawn care expense that is associated with the Woodland
Cemetery is an operating expense for the Department of Planning and Protective Services. The money in the
Woodland Cemetery Trust Fund is used to repair and maintain the headstones.
The Woodland Cemetery Trust Fund accounts for private donations, which include funds transferred from
Exchange Bank in 2000, from the Woodland Cemetery Trust Fund.
Fund Balance Schedule
Beginning Fund Balance $ 30,812 $ 31,374 $ 22,214
Revenues:
Other Non‐Operating Revenues $‐ $‐ $‐
Interest Income 562 540 564
Total Revenue $ 562 $ 540 $ 564
Expenditures:
Operating Expenditures
Repairs & Maintenance $‐ $ 9,700 $‐
Capital Purchases ‐ ‐ ‐
Total Expenditures $‐ $ 9,700 $‐
Net Change in Fund Balance $ 562 $ (9,160) $ 564
Ending Fund Balance $ 31,374 $ 22,214 $ 22,778
FY20
Actual
FY21
Adopted
Budget
FY22
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 any planned expenditures.
The Woodland Cemetery Trust Fund is mainly supported by interest income earned on the fund balance along
with any donations received.
304
SECTION 10: Internal Service Funds
305
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 $ (6,864) $ 18,038 $ (70,740)
Revenues:
Insurance Payments $ 470,000 $ 400,000 $ 400,000
Miscellaneous 648 ‐ ‐
Insurance Claims ‐ ‐ ‐
Interest Income 8,503 7,000 7,227
Total Revenue $ 479,151 $ 407,000 $ 407,227
Expenditures:
Operating Expenditures
Materials & Supplies $‐ $‐ $‐
Contractual Services 454,249 495,778 407,227
Total Expenditures $ 454,249 $ 495,778 $ 407,227
Net Change in Fund Balance $ 24,902 $ (88,778) $‐
Ending Fund Balance $ 18,038 $ (70,740) $ (70,740)
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
306
Worker’s Compensation Trust Fund
A review of the ending fund balance from FY20 to FY22 reveals a projected decline with the ending fund
balance for FY22 being negative. 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.
307
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 $ 877,939 $ 84,809 $ 94,409
Revenues:
Insurance Payments $ 4,721,832 $ ‐ $ ‐
Interest Income 6,941 9,600 ‐
Miscellaneous 20,400 ‐ ‐
Total Revenue $ 4,749,173 $ 9,600 $ ‐
Expenditures:
Operating Expenditures
Transfers Out $ ‐ $ ‐ $ ‐
Contractual Services 5,540,187 ‐ ‐
Miscellaneous 2,116 ‐ ‐
Total Expenditures $ 5,542,303 $ ‐ $ ‐
Net Change in Fund Balance $ (793,130) $ 9,600 $ ‐
Ending Fund Balance $ 84,809 $ 94,409 $ 94,409
FY20
Actual
FY21
Adopted
Budget
FY22
Adopted
Budget
308
SECTION 11: Tax Increment Financing (TIF) Fund
309
Tax Increment Financing (TIF) Fund
Overview
Tax Increment Financing (TIF) provides local tax financial assistance for the redevelopment of designated
economically depressed areas. TIF allows the use of a portion of certain local tax revenues generated for a
limited number of years in the redevelopment area to help pay for the redevelopment.
Community Improvement Districts (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.
310
Tax Increment Financing (TIF) Fund
Fund Balance Schedule
Beginning Fund Balance $‐ $ ‐ $ ‐
Revenues:
Other Taxes
CID Fund‐Mall $ 13,637 $ ‐ $ ‐
CID Fund‐Mall
Intergovermental
County TIF Funds‐O'Donoghues (1,950) ‐ ‐
County TIF Funds‐Southside 35,012 ‐ ‐
County TIF Funds‐Mall 47,553 ‐ ‐
County TIF Funds‐St Marys 32,340 ‐ ‐
Transfers In
Transfer from General Fund 14,567 15,000 15,000
Transfer from Parks Fund 7,283 7,500 7,500
Transfer from Cit "F"1,134 ‐ ‐
Transfer from Cit "G"6,150 7,500 7,500
Total Revenue $ 155,726 $ 30,000 $ 30,000
Expenditures:
Contractual Services
Economic Redevelopment $ 43,765 $ 21,500 $ 5,000
Economic Redevelopment‐Mall 47,553 8,500 ‐
Economic Redevelopment‐St Marys 64,408 ‐ 25,000
Total Expenditures $ 155,726 $ 30,000 $ 30,000
Net Change in Fund Balance $‐ $ ‐ $ ‐
Ending Fund Balance $‐ $ ‐ $ ‐
FY20
Actual
FY21
Adopted
Budget
FY22
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 FY20 to FY22 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.
311
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.
312
SECTION 12: Debt Service
313
Debt Service
Overview
The City’s stable financial condition, as well as sound debt administration practices, allows the City to continue
to enjoy favorable bond ratings. The City currently has a Revenue Bond rating of A/Stable.
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, 2021 is computed as follows:
Computation of Legal Debt Margin
For period ending October 31, 2021
Assessed Value 2020 $ 926,616,284
Ordinary Debt 10% (1) 92,661,628
Additional Debt 10% (2) 92,661,628
Constitutional Debt Limit $ 185,323,257
Less: General Obligation Bonds $ ‐
Available Debt Margin $ 185,323,257
(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.
314
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, 2021
Interest Rate Maturity Date
REVENUE BONDS:
Series 2001C $ 24,875,000 3% ‐ 5%7/1/2022 $ 1,915,000
Series 2005A $ 4,600,000 3% ‐ 5%7/1/2025 $ 1,290,000
Series 2005C $ 10,105,000 3.25% ‐ 5.25%7/1/2026 $ 2,680,000
Series 2008A $ 3,900,000 4% ‐ 5.75%1/1/2029 $ 2,105,000
Series 2012 $ 14,869,048 Average coupon interest 1.27% 7/1/2033 $ 9,911,600
Series 2014 $ 9,940,000 2% ‐ 3.5%7/1/2035 $ 7,770,000
Series 2016 $ 9,380,000 3%7/1/2036 $ 9,380,000
Series 2020 $ 5,625,000 2% ‐ 4%9/1/2035 $ 5,380,000
Total Revenue Bonds $ 40,431,600
SPECIAL OBLIGATION BONDS:
Series 2019 $ 7,305,000 2% ‐ 3%9/1/2039 $ 6,695,000
Total Special Obligation Bonds $ 6,695,000
TOTAL $ 90,599,048 $ 47,126,600
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.
315
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.
316
Debt Service
Debt Repayment Schedule
Fiscal Year Principal Interest Total
Balance at Fiscal
Year End
$ 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 $ 47,876,600 $ 9,326,621 $ 57,203,221 $ ‐
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
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 10,944,592 5,142,457 5,802,135 2,552,000 2,090,341 1.25
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 12,735,776 5,536,848 7,198,928 3,797,600 2,268,213 1.19
2019 12,641,983 6,812,546 5,829,437 3,977,500 2,091,095 0.96
2020 13,285,971 7,276,869 6,009,102 9,918,300 1,911,058 0.51
The pledged revenue coverage for 2021 will be updated upon completion of the annual audit.
317
Appendix
318
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
319
Persons per Household, 2015‐2019 2.22
Median Age 37.9
Median Household Income (in 2019 dollars), 2015‐2019 $ 52,253
Per Capita Income in past 12 months (in 2019 dollars), 2015‐2019 $ 28,073
Households, 2015‐2019 17,084
Median value of owner‐occupied housing units, 2015‐2019 $ 147,800
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
320
By Age Total %
Persons under 5 years, percent 5.7%
Persons under 18 years, percent 20.0%
Persons 65 years and over, percent 16.0%
By Race Total %
White alone, percent 1 75.6%
Black or African American alone, percent 1 18.8%
American Indian and Alaska Native alone, percent 1 0.3%
Asian alone, percent 1 2.5%
Native Hawaiian and Other Pacific Islander alone, percent 1 0.0%
Two or More Races, percent 2.5%
Hispanic or Latino, percent 2 3.7%
White alone, not Hispanic or Latino, percent 72.5%
By Educational Attainment Total %
High school graduate or higher, percent of persons age 25+, 2015‐2019 91.1%
Bachelors Degree or Higher, percent of persons age 25+, 2015‐2019 32.6%
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
321
Population Growth
Calendar
Year Population
1‐2 Median Age 2
Jefferson City
School District
Enrollment 3
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
2019 42,708 37.9 8,106
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
42,400
42,500
42,600
42,700
42,800
42,900
43,000
43,100
43,200
43,300
2015 2016 2017 2018 2019
General Population
8,000
8,050
8,100
8,150
8,200
8,250
8,300
2015 2016 2017 2018 2019
School Enrollment K‐12
322
Personal Income
Calendar
Year Personal Income
Per Capita
Income 1
Unemployment
Rate 2
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%
2019 1,209,356,767$ 28,073$ 2.0%
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%
1.9% 1.9% 1.9%
2.0%
0.0%
0.5%
1.0%
1.5%
2.0%
2.5%
3.0%
3.5%
4.0%
2015 2016 2017 2018 2019
Unemployment Rate
323
Employer Employees*
2020
Rank
% of
Total Employees
2011
Rank
% of
Total
State of Missouri 14,174 1 26.2% 14,466 1 27.7%
Jefferson City Public Schools 1,627 2 3.0% 1,337 4 2.6%
Capital Region Medical Center 1,527 3 2.8% 1,430 3 2.7%
Scholastic, Inc.1,500 4 2.8% 2,182 2 4.2%
Central Bancompany 1,020 5 1.9%766 6 1.5%
SSM Health ‐ St. Marys Hospital 982 6 1.8% 1,022 5 2.0%
ABB, Inc 865 7 1.6%680 7 1.3%
Walmart Supercenter (2)665 8 1.2%
Jefferson City Medical Group 629 9 1.2%583 8 1.1%
Unilever 467 10 0.9%
Lincoln University 500 9 1.0%
RR Donnelley 475 10 0.9%
23,456 23,441
*Includes full and part‐time employees
Source: Jefferson City Chamber of Commerce/United States Census Bureau
Principal Employers
324
Taxpayer
2020
Rank
Assessed
Value
Conopco/Chesebrough‐Ponds/Unilever 1 $19,872,630
Missouri American Water 2 14,493,630
Wal‐Mart 3 8,832,000
Command Web Offset Co. Inc.4 8,294,000
Ameren Missouri/Union Electric 5 8,047,712
Jefferson City Medical Center 6 6,072,000
Scholastic 7 5,806,410
Central Missouri Realty 8 5,720,000
Wildwood Crossing LLC 9 4,640,000
Menard 10 3,504,770
Note: Tax assessment for 2019 relates to the City's fiscal year 2020
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
325
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 442 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 11
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 9
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
326
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.
327
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.
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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
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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.
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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.
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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
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