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HomeMy Public PortalAbout2023 BudgetPage 1 of 7  *McGrath Human Resources Group: classification & compensation study for Smithville, (North Kansas City and Excelsior Springs)  **Exhibit D: Property Tax Overview            December 20, 2022    The Honorable Dean Katerndahl, Mayor  Members of the Board of Aldermen  Citizens of Parkville  Parkville, Missouri    RE: Budget Message from the City Administrator    Dear Mayor Katerndahl and Board of Aldermen:    It is my pleasure to formally present the City of Parkville’s proposed Fiscal Year 2023 Budget for your review and  consideration. The document includes a 5‐year forecast reflecting an annual 3% growth in operating costs. This entire  document serves as a resource allocation plan that meets the requirements of the City of Parkville by being balanced  and prepared under the principles and rules of the City’s Fiscal Reserve Policy currently in effect. The budget reflects  both Board of Aldermen and community priorities, and the City’s commitment to maintaining Parkville’s charming yet  growing community.    BUDGET PROCESS and PRIORITIES for 2023  In August, the Mayor, Board of Aldermen and Leadership Team held a two‐day planning session and retreat led by  Strategic Government Resources (SGR) to establish strategic goals, priorities, and to discuss issues heard from, and  facing, the community. They also reviewed best practices of Servant Leadership.     For your convenience, attached as Exhibit A, Strategic Planning Goals and Objectives, are the programs and projects  within the 2023 budget as they correlate to Strategies specified from the event. Also, the Strategic Planning Goals and  Objectives serve as a guide when staff worked to develop the proposed Capital Improvement Plan, included as Exhibit C.    The proposed budget is balanced and is reflective of those action‐based items previously discussed during strategic  planning and work sessions in August, October and November. The City Clerk has posted a budget summary for public  viewing on the city’s website at https://parkvillemo.gov/government/public‐documents/    The budget presented is balanced with expenses in the amount of $11,866,139, across all funds, allocated as follows:    Fund  Available Revenues  Budgeted Expenses  Balance  General  $7,468,001   $6,007,841    $1,460,160  Emergency Reserve   $1,332,108   $‐‐     $1,332,108  Sewer   $3,208,067   $1,983,208    $1,224,859  Transportation   $1,885,194   $1,742,417    $142,777  Parks & Recreation   $1,933,097   $1,227,571    $705,526  Nature Sanctuary   $215,832   $181,254    $34,578  Page 2 of 7  *McGrath Human Resources Group: classification & compensation study for Smithville, (North Kansas City and Excelsior Springs)  **Exhibit D: Property Tax Overview    American Rescue Plan (ARPA)   $859,114   $500,000    $359,114  Economic Development / Tourism   $75,546  $75,000   $546 Fewson Fund   $604,173   $24,019    $580,154  Veterans Memorial Fund  $124,829   $124,829    $‐ ‐   Projects Fund (9 Hwy)   $(365,390) $‐‐   $(365,390) TOTAL:   $17,340,571   $11,866,139    $5,474,432 Debt Service   $1,635,080   $1,529,907    $105,173  2023 CIP, included in above totals  $2,217,794      RESERVE POLICY  The Reserve Policy, in accordance with Policy Number 100‐06 (Resolution No. 12‐01‐13), has been met.  It states: “…the general fund balance should be no less than 5% of general fund appropriations for the succeeding fiscal  year”, and “The City will endeavor to grow a general fund balance of 15% of general fund appropriations for the  succeeding fiscal year.” For the 2023 budget year, the General Fund reserve sits at 24.3% of expenditures. For the  budget overall, our reserves sit at 48.4% of budgeted expenditures.    BUDGET DOCUMENT DIFFERENCES and FEATURES  A change from 2022 budget document is moving allocations for departments that have their own funding stream into  their own designated fund, as well as centralizing accounting to appropriate funds. These changes impact the “Transfers  In” and “Transfers Out” in related funds, which impacts historical comparison; however, this allows for better reporting  and accountability. Those changes include:     Parks and Recreation Fund (previously referred to as Park Sales Tax) with appropriate transfer from General  Fund, to support Parks and Recreation operations all within one location. Previously a transfer from Park Sales  Tax to General Fund was made. This transfer has been eliminated.   Nature Sanctuary with appropriate transfer from General Fund to support operations within one location   Streets related expenses previously in the General Fund are now centralized in the Transportation Fund with an  appropriate transfer from General Fund. Previously a transfer from Transportation to General Fund was made.  This transfer has been eliminated.   Transportation expenses, like Household Hazardous Waste (HHW) and related city service programs have moved  to General Fund, Public Works Department.    BUDGET FUND OVERVIEW and HIGHLIGHTS  The budget includes three Major Governmental Funds, one Enterprise Fund, and multiple non‐major Governmental/  special revenue funds.    Major Governmental Funds:   General Fund, an unrestricted fund, which is the main operating fund of the City, finances departments, such as:  Public Safety (Police), Public Works (Engineering and Construction Inspections), Community Development  (Building Inspections and Code Enforcement), MIS/IT, Finance, Human Resources, City Clerk, Administration, and  Board of Aldermen.   Debt Service Fund, accounts for the accumulation of resources for payment of principal and interest on long‐ term obligations of the city.    Capital Projects, is used to account for large dollar maintenance projects and major capital improvement  projects.        Page 3 of 7  *McGrath Human Resources Group: classification & compensation study for Smithville, (North Kansas City and Excelsior Springs)  **Exhibit D: Property Tax Overview    Enterprise/Proprietary Fund:  Sewer Fund, The Sewer Utility Enterprise Fund includes the city’s Waste Water Treatment Plant, sewer pumping  stations, meter services, billing and collections, and funds the maintenance currently under contract to Alliance Water  Resources, Inc., in the third year of a 3‐year agreement, who maintains the WWTP and all sewer infrastructure  throughout the City.     Non‐major Governmental Funds/Special Revenue Funds:   Parks and Recreation (Park Donation now included here), restricted for park related purposes including city half‐ percent park sales tax.   Parkville Nature Sanctuary (PNS), restricted for PNS resulting from donation received from the Erik and Anna  Andersen Trust (2006). Once proceeds spent down, PNS to be moved within the Parks and Recreation Fund.    Transportation Sales Tax, restricted for transportation purposes including the city half‐percent transportation  sales tax, and a county tax distribution for capital improvements and related expenses.   Economic Development (ED), restricted for ED purposes including the related hotel‐motel tax (in accordance  with State law and development incentive terms).   ARPA, one‐time funding received from Federal Government, via State of Missouri, to assist with revenue  shortfall – to be spent by end of 2024.   Other, includes: Emergency Reserve, Fewson Fund, Project Fund (9 Hwy), and Veterans Memorial.    General Fund Overview:  Revenues:   There are many revenues within the General Fund and they are in categories of Taxes, Licenses, Permits, Franchise Fees,  Court Revenues, and Miscellaneous/Other (including “Transfers In” from ARPA and the Sewer Fund). New in 2023, the  budget document provides further breakout of information; specifically, Property and Sales Tax are listed separately.   All revenues are either similar to 2022; however two revenue areas of decline include Court Revenue and Miscellaneous  Revenue (Insurance Claim Reimbursement(s).    Court Revenue is estimated 10% reduced from the prior year, 2022, and reflects a 38% reduction from 2021.  Note: This is an area that continues to see decline year‐after‐year, and   Miscellaneous Revenue is projected less due to 1‐time insurance claim reimbursement(s) received in 2022.    Property Tax revenue is a source of revenue completely controlled by the City. Only the Mayor and Board of Aldermen  has the authority to establish a property tax rate (as done for the 2022 FY via Ordinance 22‐3138), and no other  governmental unit may appropriate the funds for their own use. It includes real property, personal property (including  vehicles, machinery, and equipment). Platte County collects the tax on behalf of Parkville as part of an inter‐local  agreement. These taxes are estimated at $1,346,000 based on $.6097 per $100 assessed valuation** with a property tax  collection rate of 99‐100%. The total taxable valuation of all property in the City of Parkville is $295,888,144.    Sales Tax are distributed from the State of Missouri, Department of Revenue, to municipalities. Sales taxes is estimated  at $1,359,000, and continues to reflect a strong growth of retail in Parkville. They are trending higher, attributed to:   Support of Parkville business(es); and   Continued growth of new retail of products, services, and hospitality industry – particularly in west Parkville.     Expenditures:  Personnel  Employees are the lifeblood of the City, providing all of the essential services necessary for the community. A well‐ trained and qualified workforce is critical to developing and maintaining a great quality of life for the citizens of Parkville.  During strategic planning, the Mayor and Board of Aldermen expressed the desire for organizational excellence. Further,  they shared concerns about increased costs of living, and the importance of Parkville remaining competitive by ensuring  salaries and benefits are comparable within the region. The 2023 budget reflects the direction to Administration to  Page 4 of 7  *McGrath Human Resources Group: classification & compensation study for Smithville, (North Kansas City and Excelsior Springs)  **Exhibit D: Property Tax Overview    develop a plan that would address these concerns. As such, included with this document is the outline of the new salary  pay structure as amended with neighboring communities such as Smithville* and Riverside used as comparison.    Last year’s 2022 adopted budget included increased salaries for police positions, new positions, and current staff  adjustments, to attract officers – and retain existing officers – in this very competitive market. However, these increases  and added positions created a structural imbalance in the operating budget for future years. As a result of the inability  to fill the open positions in 2022, the fund remained balanced. If the City been able to fill those positions the city would  have had to use reserves to balance the fund. To give the City long lasting financial stability it is recommended to find an  additional revenue stream (recommended: public safety sales tax) to meet the goal of being structurally balanced to  provide organizational excellence that our citizens desire and expect.     The 2023 budget reflects phase 1 of adjusting positions to their appropriate class while also addressing compression.   All pay scales are recommended to be adjusted and includes increasing the hourly entry wage from $15.69 to $17.00 for  the City’s lowest paid employees, including part‐time and seasonal workers. In addition, Police Officer positions, which  continue to be difficult to hire, starting salary was elevated from $50,000 to $52,700 (minimum for this grade is $52,686)    Phase 2, planned for FY 2024 (contingent upon available funding), will adjust positions based upon years of service,  experience, and education within correct percentile of grade (as recommended in 2021 by the prior City Administration,  to adjust majority of positions to 50‐60 percentile of grade).    No new positions are proposed; although, the following modifications were made in 2022.   Assistant to the City Administrator is now titled Assistant City Administrator, and    Code Enforcement and Inspector, previously two part‐time positions, are now merged into 1 full‐time position,  and   Receptionist, previously PT, has developed into full‐time Deputy City/Payroll‐Benefits Clerk, and   City Clerk is now City Clerk/Communications Specialist. This position will coordinate and expand desired  communications to correlate and further the city’s open government and transparency best practices.    Salary and benefits for our employees within the General Fund (net transfers out) total $3,367,356 or 58% of all  expenditures. As explained above, a modified Cost of living adjustment of 1.5% is included for all full‐time employees. An  across‐the‐board salary adjustment of 2% on the employee anniversary date is also included. Employee health insurance  premiums increased 8.9% where the City will continue to participate in the employee’s premium costs. There are no  positions frozen, and there are no anticipated furloughs this coming year.    The 2023 budget includes a major change to the Local Area Government Employees Retirement System (LAGERS). The  budget includes retaining the 4% employee match. However, this budget includes moving the City’s Plan from the  current L‐12 (1.75) Plan to the L‐6 (2.0) Plan. This plan increases the benefit to employees upon retirement. The impact  of this change will increase the Employer’s share of the retirement system contribution, increasing to 3.2% for General  employees, and 3.3% for Police employees.    Operating Expenses:  The recommended 2023 General Fund budget includes a 6% increase in expenses, or $332,096 more than what was  budgeted in 2022. This increase is reflected through increased wages for staff, increases in operating expenses, and  increased transfers out – corresponding to the reconfigured department structures (Parks & Transportation) Including  transfers, expenditures are projected to be $1,759 below anticipated revenues for 2023 (net of fund balance).    Also included in the 2023 budget is the annual allocations to Parkville Economic Development Council ($40,000),  Parkville Chamber ($2,530), Northland Chamber ($350), and the Platte County Economic Development Council ($2,100)  – all coming from the General Fund. It is noteworthy to mention that these are eligible expenses that could come from  Page 5 of 7  *McGrath Human Resources Group: classification & compensation study for Smithville, (North Kansas City and Excelsior Springs)  **Exhibit D: Property Tax Overview    the city’s Economic Development/Tourism fund. Furthermore, in 2023, the Main Street Parkville Association will receive  $15,000 for the annual 4h of July fireworks, which is budgeted in the Economic Development/Tourism Fund.     Emergency Reserve Fund  In recent years, the Board had strategically grown reserves beyond the minimum target in order to prepare for  development NID payments that have since been rectified. The city’s Emergency Reserve Fund is planned in 2023 to be  maintained at $1,332,108, which represents approximately 22% of 2023 General Fund budgeted expenditures. This is  slightly below the Board’s goal to maintain 25% of annual General Fund expenditures in reserve, yet the General Fund  still retains a healthy ending fund balance, and would be used to support the General Fund should other revenue  streams not come to fruition as planned.     Debt Service Fund  Related debt service funds are centralized within the report to see all debt related expenses. The total debt service is  13% of expenditures or $1,529,907.    It is important to note that both Brush Creek NID and Brink Meyer NID payments, are covered and paid via the annual  land purchase agreement sales payments of $500,000, having zero net impact to the General fund.     Sewer Enterprise Fund  The Board of Aldermen’s policy related to the Sewer fund is to maintain working capital equal to at least 90 days of  operating expenses plus the current annual debt service payment. The 2023 budget reflects a projected balance of  working capital above the target. The 2023 Sewer Fund estimated ending fund balance is $1,224,859, which is above the  working capital target.     The city provides utility services to both residential and non‐residential customers within the southern portion of the  City limits.      Separately, in order to meet the minimum objectives of focusing on maintained public infrastructure, the proposed rates  for sewer/wastewater services will increase 3% in 2023 – as previously discussed and planned by the Board of Aldermen.  Based on the proposed rates, a customer with typical monthly flow of 4,000 gallons per month will experience an  increase of $1.75 in their wastewater bill per month, or about $21 per year.     Revenue in this fund remains slightly elevated due to the proposed rate increase. Of the total revenue of $3,208,067,  $1,168,954 is the beginning fund balance rolling over from 2022.     The City has an agreement with the Alliance Water Resources, Inc. to maintain our Waste Water Treatment Facility  (WWTF). Annually, the city pays $330,631 for this service. In addition, there is a debt service payment of $187,500 for  Sewer Plant upgrades.    As part of our ongoing strategic and capital planning measures, in addition to ongoing maintenance and capital  improvements (as outlined in Exhibit A), the City is commissioning a Sewer/Wastewater Business Analysis Study to  analyze operational business practice and options for providing wastewater collection and treatment services:  a. Continued outsource of maintenance of facilities and infrastructure,  b. Consider bringing maintenance of facilities and infrastructure in‐house,  c. Partner with Platte County Sewer District,  d. Transition services to private sector.    Contingent upon the outcome of the Business Analysis Study, Administration recommends the city commission an  additional sewer/wastewater rate study regarding rate structure(s), as well as related administrative sewer services  charges and expenditures of the utility system related to allocation. The deliverable will be to provide recommendations  Page 6 of 7  *McGrath Human Resources Group: classification & compensation study for Smithville, (North Kansas City and Excelsior Springs)  **Exhibit D: Property Tax Overview    for proposed best business practices to meet the financial, administrative goals and objectives of consumers within the  City. The primary objectives of a rate study include:     Full cost recovery (i.e. operating costs, debt and other expenditure requirements),   Cost‐based rate structure,   Consistency with industry standards,   Equity among customer classes,   Administrative efficiency (i.e. easy to understand and implement), and   5‐Year capital funding plan.    Transportation Fund  The Transportation Fund now contains all associated costs from the former Streets Department within the General  Fund. There is a General Fund transfer to the Transportation Fund in the amount of $236,000 to address those services  and expenses handled by the Transportation Staff, yet are not directly street related costs i.e., the annual bulky item  pick‐up and other similar programs.    Infrastructure has been a citywide focus ‐ from citizens to the Board of Aldermen ‐ for the past several years. In 2022,  the city saw one of the phases of the Route 9 project, from Highway 45 to Lakeview Drive, mostly completed – final  landscaping is pending, as well as continued maintenance of our roads, sidewalks and curbs – as funding is available.     The Transportation Budget is taking a big step in 2023 as we introduce a pavement management and preservation  process. This will help the city leverage industry standards, expertise, artificial intelligence, and high definition streaming  video to convey the condition of Parkville’s pavement. This report will help guide maintenance of our streets by  determining the right treatment, to the right pavement, and at the right time – while maximizing annual maintenance  and extending the life of our roadway network. With the satisfactory utilization of this data, future years will address  curbs and sidewalks.     Also of great assistance to the city of Parkville was the passage of the Platte County Transportation tax in November  2022. This ensures that standard funding for continued maintenance will assist the city to address infrastructure needs.    The future of infrastructure and capital improvement needs is addressed below in “Planning for the Future”, and  references two large transportation projects including the next phase of 9 Highway (Triangle/Main Street), and  sidewalks on Bell Road from 45 Highway to Hamilton.     Parks and Recreation, and Nature Sanctuary Fund  The Parks and Recreation Fund now contains all appropriate revenues and expenditures with a transfer from the  General Fund, equivalent of the average of three prior years’ expenses, totaling $350,000. With assistance and positive  performance of the half cent park sales tax, the projected revenues for Park in 2023 are $1,161,000; coupled with the  beginning fund balance of $772,097, the Parks and Recreation Fund has adequate funding for a Parks Master Plan  update to the original plan completed in 2016. This update will direct the Parkville Parks and Recreation Department via  community feedback and guidance as to projects in the future; specifically, usage of the pending Platte County  Partnership Grant originally outlined to place multi‐use fields at Platte Landing Park. This project has been put on hold  pending additional direction from the master plan update, which involves the community.     Moreover, other projects are outlined to proceed; including: Gateway Park, conversion of the sports field (as required by  the National Park Service) correlating to the Veterans Memorial, Train Depot building maintenance, trail enhancements  and an automated facility reservation system.    The Parkville Nature Sanctuary (PNS) also has its own fund this year. The General Fund will also transfer $63,000, the  equivalent of the average of three prior years’ expenses. PNS received a substantial donation in 2006 from Erik and Anna  Page 7 of 7  *McGrath Human Resources Group: classification & compensation study for Smithville, (North Kansas City and Excelsior Springs)  **Exhibit D: Property Tax Overview    Andersen. As such, PNS will focus on maintenance and upgrades by focusing on trails, shelter house renovations and  ADA accessibility. It is important to note that once these funds are spent down over the next several years, the Nature  Sanctuary fund will be moved under the Parks and Recreation Fund where it is currently managed.    Economic Development Fund  The Economic Development Fund generates revenues from a 5% guest room tax – mostly from the Creekside hotel. It is  noteworthy to mention that 50% is conveyed to the developer, and of the 50% to the city, an additional 75% of funds  received are returned back to the developer for infrastructure related expenses. These expenses are associated and in  accordance with the development agreement. The revenue from the fund, while appearing high, is mostly returned to  pay for those infrastructure costs thereby leaving a small amount – forecast to be around $10,000/year. With the  beginning fund balance $17,546, the Economic Development Fund is projected to have approximately $27,546 available  in 2023.     While there are numerous organizations that provide economic support to the city – and should be associated with this  fund – only one (1) specific organization is receiving funds in the amount of a $15,000 allocation to the Main Street  Parkville Association for annual fireworks on the 4th of July. All others are funded from the General Fund.    PLANNING FOR THE FUTURE  Use Tax or Increasing Property Rate of Tax  In diversifying and strengthening the city’s revenue stream, the city is proactive in applying for grants that aid with the  costs of large projects; specifically capital improvement and infrastructure related projects like roads and sidewalks. As  such, the city has been notified there are two (2) projects (next phase of 9 Highway: Triangle/Main Street, and Bell Road  side walks) being recommended for approval through State and Mid‐America Regional Council (MARC) programs. This  notification will arrive in January 2023, and if approved, funding availability in FY2026.     In order to take advantage of these grant opportunities, the city must find available matching dollars. While the city will  continue to explore other sources for contributing/partnering grant dollars, to stabilize these and future projects, a  consistent funding stream is recommended. One such method is a Use Tax, which may be considered by citizens at the  April 2023 election. Another method would be to increase the General Fund Levy for consideration by citizens at the  April 2023 election. A levy of .15 would generate approximately $466,000, and .20 approximately $622,000.    CONCLUSION  The total combined recommended budget for fiscal year 2023 for all City personnel, operations, equipment, capital  improvements and debt service is $11,866,139. This is the sum of 12 funds. Attached as Exhibit B and immediately  following this letter are the details of the 2023 Proposed Budget.    Parkville is so fortunate to have team members that represent a strong and loyal workforce that truly want to provide  citizens with quality services and display commitment to the community. The budget, if fully implemented, provides the  resources necessary for them to maintain, and even expand, service levels our citizen’s desire. I look forward to working  with the Mayor, Board of Aldermen and staff as we all serve the citizens of Parkville.    I would like to thank the Mayor and Board of Aldermen, Leadership Team, and staff for their hard work and support  while developing this budget. I especially want to thank Jeffery Rhodes, Assistant City Administrator, Michelle Hefley,  Treasurer, and Bryan Kidney, Interim Finance Director, and the rest of the Administrative staff for the many hours of  work they have undertaken to ensure the accuracy and completeness of this budget document.  EXHIBIT A:      2023 Strategic Planning  Goals & Objectives   Page 1 of 3 Exhibit A: Strategic Planning Goals and Objectives In August, the Mayor, Board of Aldermen and Leadership Team held a two-day retreat led by Strategic Government Resources (SGR) to establish strategic goals, priorities, discuss issues heard from, and facing, the community. They also reviewed best practices of Servant Leadership. This was followed with a return visit by SGR in October to create an Action Plan that correlates to each Strategy. This action plan, many items already “in-process”, will come back before the Board of Aldermen in January 2023 for final review. From that session, the city of Parkville strategies are outlined as follows:  Operational Excellence  Sustainable Infrastructure and Public Facilities  Quality Development  Choice Parks and Recreation  Open Communications  Exceptional Public Safety In addition, the principles of Servant Leadership (SL) had a true impact on Parkville’s Mayor and Board of Aldermen and Leadership Team. SL covers the twelve principles that characterize servant leadership; ultimately, “A Servant Leader is someone who puts the needs of others ahead of their own.” Nurturing Healthy & Trusting Relationships  Listening  Empathy  Building Community Spirit  Nurturing the Spirit  Healing Leading Innovative Change Into the Future  Awareness  Foresight  Conceptualization  Persuasion  Calling  Stewardship Being Committed to the Growth of People! These principles are what helped generate the list of Strategy objectives in compliance with SL. Servant Leadership Principles: These 12 characteristics which together comprise the sense of “It is not about me. It is not about now”. Listed below are those strategies with related programs and projects included in the 2023 budget for the city of Parkville. Strategic Related Programs and Projects Operational Excellence:  Recruiting and retaining employees. Addressing over two fiscal years. Phase 1: adopt appropriate salary structure, new grading scale system, to ensure the city continues to provide the level of services expected by residents  Phase 2, for FY 2024, adjust positions based upon years of service, experience, and education within correct percentile of grade (as recommended 2021, prior CA, to adjust majority of positions to 60 percentile of grade) Page 2 of 3  Increase hourly entry wage from $15.69 to $17.00 for all civilian employees including part-time and seasonal employees  Increase Police Officer starting salary, which continue to be difficult to hire, from $50,000 to $52,600  1.5% COLA effective January 1, 2023 for full-time employees  2% across the board salary adjustment effective on employee’s anniversary date  Local Area Government Employee Retirement System (LAGERS), from Plan L12 (1.75) to L6 (2.0) o General Employees from 11.0% to 14.2% (3.2% increase as a percent of payroll) o Police Employees from 13.3% to 16.6% (3.3% increase as a percent of payroll)  Provide exemplary employee benefits, 8.9% increase in 2023  Transfer remaining ARPA (1-time) dollars for financing unfunded/open positions  Proper tracking and reporting of debt service, developments/incentives include: o Staffing and services to analyze incentives for conformance, Insure proceeds of annual land sale payment from Creekside cover cost of debt payment for both (2020A) Brush Creek NID and (2020B) Brink Meyer NID  Diversify funding sources includes: Two (2) ballot measure recommendations: 1. Use Tax: leverage grant funding for projects (recommended for 2026): o 9 Highway project : triangle/Main Street area, and o Bell Road side walks 2. Public Safety Sales Tax: Fund Personnel to address the needs of growing Parkville  Sewer rate standard increase of 3% for continued maintenance and investment of the waste water treatment facility and infrastructure  Technology upgrades including website update, Parks and facility online reservation system Infrastructure and Public Facilities:  Enhance thoroughfare safety, connectivity, and walkability via 9 Highway project, Bell Road sidewalk project, and Parkville ADA Transition Plan, and  Follow status with community partners regarding railroad noise reduction  Extend Life of and Investment in infrastructure and equipment o Phase 1 of pavement management analysis o Continued investment in annual road mill/overlay, crack seal, curb/sidewalk and striping programs  Waste water treatment plant continued investment and maintenance; o Sewer System Analysis o Scheduled 3% sewer rate increase  Vehicle replacement/Fleet management program  Strategically address facility needs via Platte County Partnership-funding for Farmers Market,  City Hall “needs” assessment, security and office improvements o (2025) final year of temporary general levy for City Hall Certification of Participation (COP) Quality Development:  Design and development standards update (Commercial and Residential Development),  Housing and Density Study  Tornado Siren (Thousand Oaks) Page 3 of 3 Investment in Community Partnerships, including:  Parkville Economic Development Council  Main Street Parkville Association  Parkville Chamber of Commerce  Platte County Economic Development Council. Choice Parks and Recreation  Parks Master Plan Update  Gateway Park  Conversion of sports field (LWCF) correlating to Veterans Memorial  Depot building maintenance,  A-Truss Bridge trail enhancements,  Facility Reservation system Communications  Citizens Academy  Records Management System  Website update Public Safety:  Adequate funding to address payroll shortfall via Public Safety Sales Tax ballot measure. o address competitive salary and benefit needs  Facility needs: city hall safety and other improvements and Parkville (west) space needs. EXHIBIT B:      2023 Proposed Operating Budget   Fund Beginning Fund Balance Revenues Total Revenue Sources Expenditures Estimated Ending Fund Balance GRAND TOTAL 6,426,424$ 10,914,147$ 17,340,571$ 11,866,139$ 5,474,432$ General Fund 1,458,401 6,009,600 7,468,001 6,007,841 1,460,160 Sewer Fund 1,168,954 2,039,113 3,208,067 1,983,208 1,224,859 Emergency Reserve Fund 1,332,108 - 1,332,108 - 1,332,108 Transportation Fund 353,260 1,531,934 1,885,194 1,742,417 142,777 Park Fund 772,097 1,161,000 1,933,097 1,227,571 705,526 Nature Sanctuary Fund 142,832 73,000 215,832 181,254 34,578 American Rescue Plan (ARPA)859,114 - 859,114 500,000 359,114 Economic Development Fund 17,546 58,000 75,546 75,000 546 Fewson Fund 602,673 1,500 604,173 24,019 580,154 Projects Fund (365,390) - (365,390) - (365,390) Veterans Memorial Fund 84,829 40,000 124,829 124,829 - Special Revenue Subtotal 2,466,961 2,865,434 5,332,395 3,875,090 1,457,305 Certificates of Participation (COPs)130,605 509,300 639,905 553,801 86,104 Brush Creek NID 17,623 340,111 357,734 344,204 13,530 Brink Meyer NID 5,681 231,975 237,656 232,202 5,454 Sewer Debt Service 85 187,500 187,585 187,500 85 LPA Road Capital Maintenance (69,029) 281,229 212,200 212,200 - Debt Service Subtotal 84,965$ 1,550,115$ 1,635,080$ 1,529,907$ 105,173$ FY 2023 All Funds Summary Special Revenue Funds Debt Service Funds Type Account 2021 Final 2022 Budget 2022 Projected 2023 Budget  Projection 5,040,192$          5,802,012$             6,216,681$             6,009,600$                              990,919                     742,306                     742,306                  1,458,401  6,031,111            6,544,318               6,958,987               7,468,001                Real & Personal Property  Taxes 1,194,935            1,260,802               1,265,000               1,346,000                Penalties 4,298                    4,000                       5,000                       6,000                        Corporate Merchants &  Manufacturing 172,306               172,306                   174,394                   175,000                    Financial Institution Tax 3                            2,500                       126                          ‐                            Vehicle Tax 31,050                  30,455                     36,500                     33,000                      Sales Tax 1,172,035            1,086,300               1,300,000               1,359,000                Motor Vehicle Sales Tax 60,570                  61,712                     54,000                     67,000                      Motor Vehicle Fees 27,351                  28,192                     25,500                     26,000                      Total Taxes 2,662,548$          2,646,267$             2,860,520$             3,012,000$              Dog Licenses (Tags)2,285                    2,000                       1,800                       2,000                        Occupational Licenses 49,519                  46,894                     43,500                     50,000                      Peddlers License 1,450                    1,500                       150                          500                           Liquor Licenses 14,510                  18,500                     22,500                     21,000                       Golf Cart Registration  Fees 2,820                    2,700                       3,500                       3,300                        Total Licenses 70,584$               71,594$                   71,450$                   76,800$                    General Fund (10) Revenues Total GF Revenue Beginning Fund Balance Lic e n s e s Ta x e s Total Sources Type Account 2021 Final 2022 Budget 2022 Projected 2023 Budget  Projection General Fund (10) Revenues Building Permits 455,921               400,000                   400,000                   420,000                    Occupancy Permit 2,175                    2,550                       2,550                       3,000                        Sign Permits 1,900                    2,500                       2,100                       2,000                        Development Permits 2,925                    1,500                       3,000                       3,000                        Public Improvement Fees 34,909                  31,489                     15,000                     20,000                      Public Improvement Fees‐ PW 12,942                   50,000                      30,000                      50,000                      Rezoning Permits 300                        600                           900                          1,000                        Subdivision Permit Fees 5,175                    4,000                       2,000                       2,000                        Board of Zoning  Adjustment Application 300                       300                          ‐                           ‐                            Conditional Use Permits 300                       700                          1,300                       1,300                        Grading/Public Works  Use Permits 295                       1,000                       600                          1,000                        Right of Way Permit Fees 1,840                    1,500                       12,000                     2,000                        Total Permits 518,982$             496,139$                469,450$                505,300$                 Pe r m i t s Type Account 2021 Final 2022 Budget 2022 Projected 2023 Budget  Projection General Fund (10) Revenues Telecom Franchise 93,379                  150,000                   84,000                     85,000                      Missouri Gas Energy 112,546               123,000                   155,000                   200,000                    Missouri American Water 117,125               110,000                   130,000                   127,000                    Evergy (formerly KCP&L) 422,219               400,000                   250,000                   444,000                    Cable/Video Service  Franchise 66,999                  75,000                     57,500                     42,000                      812,268$             858,000$                676,500$                898,000$                 Farmers Market 1,230                    1,230                       1,267                       ‐                            Park Shelter Reservations 15,000                  14,865                     13,000                     ‐                            Sports Field Reservations 2,840                    4,220                       5,200                       ‐                            Special Event  Reservations 11,815                  10,590                     18,000                     ‐                            30,885$               30,905$                   37,467$                   ‐$                          Fines 63,181                  75,000                     40,000                     38,000                      CVC Reports 124                       ‐                           100                          ‐                            Police Reports 3,005                    ‐                           3,000                       3,000                        66,310$               75,000$                   43,100$                   41,000$                    Fr a n c h i s e   F e e s Co u r t   R e v e n u e Total Other Revenue Total Court Revenue Total Franchise Fees Ot h e r   R e v e n u e Type Account 2021 Final 2022 Budget 2022 Projected 2023 Budget  Projection General Fund (10) Revenues Interest Income 4,623                    5,806                       7,000                       8,000                        CID Marketplace Admin  Fee 908                       957                          1,118                       1,000                        Marketplace TIF Admin  Fee ‐                        ‐                           1,992                       1,000                        Creekside CID Admin Fee ‐                        ‐                           927                          1,000                        Creekside TDD Admin  Fee ‐                        ‐                           927                          1,000                        Creekside TIF Admin Fee ‐                        ‐                           743                          1,000                        5,531$                  6,763$                     12,706$                   13,000$                    Miscellaneous 75,498                  75,000                     25,000                     100,000                    Meeting Videos ‐                        ‐                           ‐                           ‐                            Leased/Owned  Properties 70,551                  63,407                     58,000                     68,000                      FEMA Flood Reparations 63,294                  ‐                           ‐                           ‐                            Sale of Vehicles &  Equipment 36,660                  ‐                           2,180                       2,000                        Insurance Claim  Reimbursement (1X)‐                        1,500                       321,267                   ‐                            Land Sales ‐                        400,000                   526,355                   400,000                    246,003$             539,907$                932,802$                570,000$                 FEMA Grant Revenue ‐$                      ‐$                         ‐$                         ‐$                          Storm Water Grant 50,061                  ‐                           ‐                           ‐                            Bulletproof Vest Grant ‐                        ‐                           ‐                           ‐                            Other Grants 10,820                  10,000                     32,750                     33,000                      60,881$               10,000$                   32,750$                   33,000$                    Total Miscellaneous Total Grant Revenue In t e r e s t   I n c o m e M i s c e l l a n e o u s   Gr a n t s Total Interest Income Type Account 2021 Final 2022 Budget 2022 Projected 2023 Budget  Projection General Fund (10) Revenues Transfer from  Transportation Fund 175,000                225,000                    225,000                    ‐                            Transfer from Park Sales  Tax Fund 41,200                   92,436                      94,436                      ‐                            Transfer from the  Projects Fund ‐                         400,000                    400,000                   ‐                             Transfer from Park  Donations ‐                        ‐                           ‐                           ‐                             ARPA Fund ‐                        ‐                           ‐                           500,000                    Sewer Administrative Fee 350,000               350,000                   360,500                   360,500                    566,200               1,067,436               1,079,936               860,500                   Total Transfers Tr a n s f e r s Type Account 2021 Final 2022 Budget 2022 Projected 2023 Budget Request 1,817,628$ 1,584,523$ 1,747,875$ 2,669,543$ Salaries 421,287$ 436,175$ 482,595$ 553,000$ Overtime 69 - 900 - Mayor and Aldermen 57,602 57,600 59,817 58,752 Health & Unemployment Insurance 51,723 49,622 40,983 67,000 FICA & Medicare 34,068 33,367 38,234 47,000 Retirement 49,732 42,662 51,062 79,000 Workers Compensation 3,415 1,000 1,587 1,020 City Administrator Auto Allowance 1,800 1,800 1,800 1,836 619,696$ 622,226$ 676,977$ 807,608$ Liability 117,917 126,953 139,767 140,000 Insurance Deductible 8,818 20,000 12,690 20,000 Property Insurance 19,879 21,406 24,510 25,000 146,614$ 168,359$ 176,967$ 185,000$ General Fund Administration (501) Expenses Total General Fund Admin (501) Expenses Pe r s o n n e l Total Personnel Total Insurance In s u r a n c e Type Account 2021 Final 2022 Budget 2022 Projected 2023 Budget Request General Fund Administration (501) Expenses Membership Fees & Dues - Mayor and Board of Aldermen 1,235 4,000 4,630 5,000 Membership Fees & Dues - Administrative Staff 2,722 3,100 4,570 5,000 Professional Development - Administrative Staff 6,561 18,000 11,770 20,000 Professional Development - Mayor and Board of Aldermen 352 3,000 21,584 30,000 Tuition Reimbursement - Pooled for all staff - - - 10,000 10,870$ 28,100$ 42,554$ 70,000$ Telephone & Voicemail 5,493 7,200 5,237 6,000 Electricity 64,303 73,000 50,111 50,000 Water 5,863 7,000 2,600 5,000 Mobile Phones 314 120 180 500 Cable 2,582 3,000 2,265 4,500 Trash Hauling/Recycling 690 400 338 500 79,245$ 90,720$ 60,729$ 66,500$ Lease Purchase - Office Equipment 395 700 495 660 Facility Improvements - - - - 395$ 700$ 495$ 660$ Ut i l i t i e s Total Utilities Total Professional DevelopmentM e m b e r s h i p s / P r o f D e v Ca p i t a l E x p . Total Capital Expenses Type Account 2021 Final 2022 Budget 2022 Projected 2023 Budget Request General Fund Administration (501) Expenses Office Supplies, Computer Accessories & Consumable Items 4,347 3,500 3,786 5,000 Postage 1,156 1,500 1,107 1,500 Printing 1,199 500 1,413 200 Publications 68 150 115 250 6,770$ 5,650$ 6,421$ 6,950$ Building Maintenance & Repair 18,475 20,000 12,849 25,000 HVAC Maintenance & Repair 5,117 10,000 7,248 10,000 Janitorial Services/Supplies 10,739 15,000 14,500 15,000 Train Depot Maintenance - Moved to Parks in 2023 5,396 1,000 471 - Office Equipment Maintenance 1,656 1,500 2,204 1,500 41,383$ 47,500$ 37,272$ 51,500$ Elections 10,497 4,000 4,942 12,000 Advertising/Public Notice 1,969 1,500 47 1,000 Credit Card Processing Fees 331 1,000 29 - Friends of Parkville Animal Shelter - Animal Control 6,000 6,000 6,000 6,000 18,797$ 12,500$ 11,017$ 19,000$ M a i n t e n a n c e Total Maintenance Of f i c e E x p e n s e s Total Office Expenses Cit y S e r v i c e s Total City Services Type Account 2021 Final 2022 Budget 2022 Projected 2023 Budget Request General Fund Administration (501) Expenses Attorney/Legal Fees 78,371 125,000 68,859 165,000 Litigation 303,332 50,000 93,805 75,000 Auditor Fees 18,800 20,000 31,145 20,000 Professional Services 114,561 90,000 76,610 180,000 Attorney Fees - Creekside - - 32,000 30,000 515,064$ 285,000$ 302,419$ 470,000$ Festivals & Events 196 10,000 5,000 - Holiday Decorations 820 1,000 - 15,000 Cemetery Maintenance 5,655 5,655 5,273 5,000 Hiring Expenses 523 500 1,698 2,500 Meeting Food 2,035 1,000 1,713 3,000 Meeting Supplies 270 250 1,175 750 Miscellaneous 7,387 10,000 29,991 12,000 Contingency - - - 10,000 Employee Appreciation 2,488 2,500 641 6,000 Flood Management - - 94,672 2,500 19,374$ 30,905$ 140,162$ 56,750$ Ot h e r E x p e n s e s Pr o f e s s i o n a l F e e s Total Professional Fees Total Other Expenses Type Account 2021 Final 2022 Budget 2022 Projected 2023 Budget Request General Fund Administration (501) Expenses Transfer to Emergency Reserve Fund - - - - Transfer to Projects Fund - - - - Transfer to Brush Creek NID Bond Debt Service Fund 112,357 60,881 60,881 56,278 Transfer to Transportation Fund - - - 236,000 Transfer to Brink Meyer Road NID Bond Debt Service Fund 247,063 231,982 231,982 230,297 Transfer to Parks - - - 350,000 Transfer to Nature Sanctuary - - - 63,000 359,420 292,862 292,863 935,575 Tr a n s f e r s Total Transfers Type Account 2021 Final 2022 Budget 2022  Projected 2023 Budget  Request 1,453,788$          1,872,930$          1,505,602$     2,002,650$       Salaries 933,199               1,216,712            962,722           1,250,000         Overtime 27,471                 25,000                 35,000             40,000               Health & Unemployment Insurance 150,104               187,758               135,151           205,000             FICA & Medicare 69,816                 93,078                 76,310             96,000               Retirement 125,651               145,934               125,000           207,000             Workers Compensation 69,721                 78,648                 86,164             80,000               Total Personnel 1,375,962$          1,747,130$          1,420,347$     1,878,000$       Professional Development 3,851                    4,500                    2,500                4,500                 Membership Fees & Dues 705                       950                       500                   950                    Tuition Reimbursement ‐ Pooled in  Admin for all staff 2,625                    4,500                    4,000                ‐                     Total Professional Development 7,181$                 9,950$                 7,000$             5,450$               Telephone & Voicemail 1,881                    1,500                    1,755                2,000                 Mobile Phones 2,189                    4,500                    1,250                4,500                 4,070$                 6,000$                 3,005$             6,500$               General Fund Police (505) Ut i l i t i e s Total Utilities Pr o f .   D e v . Pe r s o n n e l Total General Fund Police (505) Expenses Type Account 2021 Final 2022 Budget 2022  Projected 2023 Budget  Request General Fund Police (505) Office Supplies, Computer  Accessories & Consumable Items 2,328                    2,800                    1,200                2,800                 Postage 100                       250                       150                   250                    Printing 141                       500                       450                   750                    Small Office Equipment 173                       1,000                    500                   1,000                 Equipment and Hand Tools 9,817                    10,000                 3,000                10,000               Terminal ‐ Rejis 2,113                    4,000                    3,000                4,000                 Terminal ‐ Platte County 2,266                    2,600                    2,300                2,700                 Uniforms 3,365                    7,000                    5,500                7,000                 Other Purchases ‐                        500                       250                   500                    20,303$               28,650$               16,350$           29,000$             Vehicle Repair & Maintenance 13,727                 19,000                 18,000             20,000               Equipment Repair & Maintenance 3,086                    4,000                    4,000                5,000                 Vehicle Gas & Oil 24,555                 45,000                 30,000             45,000               Crimestar Maintenance 1,500                    1,750                    1,750                1,750                 Office Equipment Maintenance 384                       900                       500                   900                    43,252$               70,650$               54,250$           72,650$             Of f i c e   E x p e n s e s Total Office Expenses M a i n t e n a n c e Total Maintenance Type Account 2021 Final 2022 Budget 2022  Projected 2023 Budget  Request General Fund Police (505) Hiring Expenses 1,129                    3,500                    500                   3,500                 Crime Commission 500                       500                       500                   1,000                 Lab Work 869                       2,000                    1,000                2,000                 Contractual Service Agreement 360                       2,000                    500                   2,000                 Other City Services ‐                        700                       350                   700                    2,858$                 8,700$                 2,850$             9,200$               Miscellaneous 162                       350                       300                   350                    Harvesters‐Deer Donation ‐                        1,500                    1,500                1,500                 162$                     1,850$                 1,800$             1,850$               Cit y   S e r v i c e s Total City Services Ot h e r  Ex p . Total Other Expenses Type Account 2021 Final 2022 Budget 2022  Projected 2023 Budget  Request 127,784$           139,569$      131,306$      163,379$       Salaries 48,803$              49,237$        49,800$        69,000$        Overtime 379                     ‐                  1,000             1,000             Judge 18,000                18,000          18,000          18,000           Health & Unemployment Insurance 11,473                11,751          11,111          12,000           FICA & Medicare 5,386                  3,767             5,759             5,000             Retirement 6,681                  5,416             6,542             10,000           Workers Compensation 859                     969                1,587             1,000             Judge Allowance 540                     540                540                540                 92,121$              89,680$        94,338$        116,540$       Membership Fees & Dues 40                        300                ‐                 300                 Professional Development 1,597                  5,000             4,315             5,000             1,637$                5,300$          4,315$          5,300$           Mobile Phones 120                     120                120                120                 120$                   120$              120$              120$              Office Supplies, Computer  Accessories & Consumable Items 99                         1,000             500                500                 Postage 115                     500                77                  100                 Printing 1,388                  3,000             ‐                  1,000             Publications 478                     500                525                500                 Processing Fees ‐                      ‐                 ‐                  2,080$                5,000$          1,102$          2,100$           General Fund Court (510) Expenses Ut i l i t i e s Total Utilities Total Personnel Total Professional Development Pe r s o n n e l Pr o f .   De v . Of f i c e   E x p e n s e s Total Office Expenses Total General Fund Court Expenses Type Account 2021 Final 2022 Budget 2022  Projected 2023 Budget  Request General Fund Court (510) Expenses Software Support Agreement 2,907                  2,769             2,181             2,769             Office Equipment Maintenance 425                     350                600                700                 3,332$                3,119$          2,781$          3,469$           Prosecutor 15,000                15,000          15,000          15,000           Public Defender 7,200                  7,200             7,200             7,200             Boarding of Prisoners ‐                       5,500             ‐                  5,000             Bailiff 5,761                  7,500             6,250             7,500             Translator 278                     650                ‐                 650                 28,239$              35,850$        28,450$        35,350$         Miscellaneous 255                     500                200                500                 255$                   500$              200$              500$              Total Maintenance Total City Services Ot h e r  Ex p . Total Other Expenses Cit y   S e r v i c e s M a i n t . Type Account 2021 Final 2022 Budget 2022  Projected 2023 Budget  Request 344,946$              367,386$        367,133$   493,959$        Salaries 245,475$              256,569$        258,741$   328,434$        Overtime ‐                         ‐                    179             500                  Health & Unemployment  Insurance 29,676                  26,983            33,209        48,000             Workers Compensation 2,137                     2,410               3,855          4,000               FICA & Medicare 17,972                  19,628            19,993        25,000             Retirement 25,718                  25,696            25,000        47,000             Community Development  Director Auto Allowance 2,400                     2,400               2,400          2,400               Total Personnel 323,378$              333,686$        343,376$   455,334$        Membership Fees and Dues 1,194                     1,300               957             1,575               Professional Development 475                         12,500            4,000          8,500               1,669$                  13,800$          4,957$        10,075$          Mobile Phones & Pagers 909                        1,500               400             1,500               909$                      1,500$            400$           1,500$             Office Supplies, Computer  Accessories & Consumable Items 343                        1,000               400             500                  Postage 895                        1,000               200             500                  Printing 45                          100                  100             100                  Small Office Equipment ‐                         ‐                   ‐              2,000               Equipment and Hand Tools 36                          200                  100             200                  Uniforms 128                        650                  600             200                  1,447$                  2,950$            1,400$        3,500$             General Fund Community Development (518) Expenses Total Office Expenses Of f i c e   E x p e n s e s Total Prof. Development Ut i l i t i e s Total Utilities Pr o f .   De v e l o p Pe r s o n n e l Total Community Development Expenses Type Account 2021 Final 2022 Budget 2022  Projected 2023 Budget  Request General Fund Community Development (518) Expenses Vehicle Repair & Maintenance 660                        500                   2,000          500                  Vehicle Gas & Oil 1,052                     1,000               1,000          1,000               1,712$                  1,500$            3,000$        1,500$             Public Notices 1,036                     1,000               800             1,000               Code Enforcement 2,412                     3,000               1,000          3,000               3,448$                  4,000$            1,800$        4,000$             Engineer & Planning Fees 11,325                  5,000                10,000        6,000               NPDES II/Arcview 250                        3,900               2,000          1,700               Professional Services 10,000             11,575$                8,900$             12,000$      17,700$          Planning Commission meeting  food/supplies 89                          150                  100             200                  Miscellaneous 719                        900                  100             150                  808$                      1,050$            200$           350$                M a i n t . Total Maintenance Cit y   S e r v i c e s Total City Services Pr o f e s s i o n a l   F e e s Total Professional Fees Ot h e r   Ex p e n s e s Total Other Expenses Type Account 2021 Final 2022 Budget  2022  Projected   2023 Budget  Request  285,041$        316,139$        308,794$        289,440$         Salaries 194,967          199,456          208,997          136,510           Health, Life, & Dental 31,893             32,811             32,744             36,000              FICA & Medicare 13,947             15,258             15,060             10,000              Retirement 14,640             12,758             14,808             19,000              Workers Compensation 1,755               1,931               2,500               2,000                Public Works Director Auto  Allowance 3,000               3,000               3,000               3,000                260,202$        265,214$        277,108$        206,510$         Membership Fees & Dues 785$                825$                900$                830$                 Professional Development 2,702$             4,000$             3,500$             4,500$              3,487$             4,825$             4,400$             5,330$              Mobile Phones 800$                700$                650$                850$                 800$                700$                650$                850$                 Office Supplies, Computer  Accessories & Consumable  Items 65$                  850$                486$                850$                 Postage 50$                  150$                100$                150$                 Printing 21$                  150$                300$                150$                 Uniforms 180$                250$                250$                600$                 316$                1,400$             1,136$             1,750$              Pe r s o n n e l Pr o f .   D e v e l . General Fund Public Works (515) Expenses Total Public Works (515) Expenses Of f i c e   E x p e n s e s Ut i l i t i e s Total Utilities Total Personnel Total Prof. Development Total Office Expenses Type Account 2021 Final 2022 Budget  2022  Projected   2023 Budget  Request  General Fund Public Works (515) Expenses Tornado Siren 4,576$             3,500$             4,500$             5,500$              4,576$             3,500$             4,500$             5,500$              Engineer & Planning Fees 15,550$          40,000$          20,000$          40,000$           15,550$          40,000$          20,000$          40,000$           Miscellaneous 110$                500$                1,000$             29,500$           110$                500$                1,000$             29,500$          Ot h e r   Ex p . Total Other M a i n t . Total Maintenance Pr o f e s s i o n a l   F e e s Total Professional Fees Type Account 2021 Final 2022 Budget  2022  Projected   2023 Budget  Request  492,900$               512,750$              518,476$         ‐$                  Salaries 283,582$               284,962$              300,500$         ‐$                  Overtime 16,062$                 18,000$                20,000$           ‐$                  Health, Life, & Dental 58,422$                 60,095$                50,500$           ‐$                  FICA & Medicare 21,727$                 21,800$                24,063$           ‐$                  Retirement 35,752$                 31,346$                25,600$           ‐$                  Workers Compensation 33,197$                 37,447$                46,500$           ‐$                  448,742$               453,650$              467,163$         ‐$                  Membership for PW Staff ‐$                      ‐$                  Professional Development ‐$                        500$                     400$                 ‐$                  ‐$                        500$                     400$                 ‐$                  Telephone & Voicemail 1,993$                   2,800$                  2,700$             ‐$                  Electricity 2,066$                   4,200$                  200$                 ‐$                  Gas 1,528$                   2,000$                  2,100$             ‐$                  Water 3,772$                   5,000$                  5,750$             ‐$                  Mobile Phones 1,037$                   2,800$                  300$                 ‐$                  Trash Hauling 475$                       1,200$                  1,000$             ‐$                  10,871$                 18,000$                12,050$           ‐$                  General Fund Streets (520) Expenses Total GF (10) Streets Expenses Ut i l i t i e s Total Utilities Pe r s o n n e l Total Personnel Total Prof. DevelopmentPr o f   D e v . Type Account 2021 Final 2022 Budget  2022  Projected   2023 Budget  Request  General Fund Streets (520) Expenses Office Supplies, Computer  Accessories & Consumable 240$                       1,000$                  1,200$             ‐$                  Small Office Equipment ‐$                        500$                     300$                 ‐$                  Shop Supplies & Materials 6,040$                   7,000$                  6,000$             ‐$                  Uniforms 1,960$                   3,000$                  2,000$             ‐$                  8,240$                   11,500$                9,500$             ‐$                  Clean up and Recycling   Expenses ‐ Moved to PW in  2023 15,918$                 19,000$                17,000$           ‐$                  Household Hazardous Waste ‐ Mo 7,435$                   8,000$                  8,200$             ‐$                  Street Signs ‐$                        ‐$                      200$                 ‐$                  Mosquito & Weed Control 1,542$                   2,000$                  3,000$             ‐$                  Animal Control ‐$                        100$                     100$                 ‐$                  24,895$                 29,100$                28,500$           ‐$                  Building Maintenance & Repair 152$                       ‐$                      800$                 ‐$                   Vehicle Repair & Maintenan ‐$                        ‐$                      26$                   ‐$                  Equipment Repair & Maint. ‐$                        ‐$                      38$                   Miscellaneous ‐$                        ‐$                  ‐$                  152$                       ‐$                      863$                 ‐$                  Ot h e r   E x p e n s e s Cit y   S e r v i c e s Total Other Expenses Total Office Expenses Total City Services Of f i c e   E x p e n s e s Type Account 2021 Final 2022 Budget  2022  Projected   2023 Budget  Request  436,432$              527,476$            473,361$   ‐$                      Salaries 142,113$              191,244$            178,250$   ‐$                      Overtime 7,806                    10,000                 12,500       ‐                         Seasonal Landscape  Maintenance Workers 38,927                  50,000                 38,600       ‐                         Health, Life, & Dental 38,395                  49,594                 37,850       ‐                         FICA & Medicare 13,782                  14,630                 16,950       ‐                         Retirement 17,822                  18,537                 18,850       ‐                         Workers Compensation 14,359                  16,196                 26,076       ‐                         273,204$              350,201$            329,076$   ‐$                      Membership Fees and  Dues ‐                         ‐                        380             ‐                         Professional  Development ‐                         500                      ‐              ‐                         ‐$                      500$                    380$           ‐$                      Telephone & Voicemail 2,627                    3,500                   2,800          ‐                         Electricity 11,447                  22,000                 6,000          ‐                         Water 3,299                    6,000                   4,500          ‐                         Mobile Phones 459                        800                      100             ‐                         Trash Hauling 615                        1,000                   1,000          ‐                         18,447$                33,300$               14,400$     ‐$                      Total Parks Expenses Ut i l i t i e s Total Utilities Pe r s o n n e l Total Personnel Total Prof. DevelopPr o f .   D e v e l o p General Fund Parks (525) Expenses Type Account 2021 Final 2022 Budget  2022  Projected   2023 Budget  Request  General Fund Parks (525) Expenses Office Supplies,  Computer Accessories & 359                         500                       300              ‐                         Postage 1                             75                          5                  ‐                         Printing 658                        500                       1,000          ‐                         Publications ‐                         50                         50               ‐                         Small Office Equipment ‐                         250                      ‐              ‐                         Equipment & Hand Tools 6,701                    7,500                   7,000          ‐                         Uniforms 1,092                    2,000                   500             ‐                         Restroom Supplies 3,894                    3,500                   3,500          ‐                         Trash Bags 3,026                    4,500                   4,000          ‐                         Park Enhancements 7,329                    10,000                 11,000       ‐                         Grass Seed & Fertilizer 6,039                    7,000                   2,000          ‐                         Other Purchases 55                          500                      200             ‐                         29,154                  36,375                 29,555       ‐                         Of f i c e   E x p e n s e s Total Office Expenses Type Account 2021 Final 2022 Budget  2022  Projected   2023 Budget  Request  General Fund Parks (525) Expenses Building Maintenance &  Repair 10,296                   8,000                    13,250        ‐                         Restrooms 7,213                     8,000                    14,500        ‐                         Stage Maintenance ‐                          300                       ‐              ‐                         Ball Field Maintenance 1,796                    6,000                   3,000          ‐                         Trail Maintenance 477                        6,500                   500             ‐                         Playground Equipment &  Repair 2,515                    3,000                   3,000          ‐                         Spirit Fountain 1,508                    2,500                   1,200          ‐                         Retention Pond Main't 325                        ‐                       ‐              ‐                         Vehicle Repair &  Maintenance 5,177                    5,000                   6,500          ‐                         Equipment Repair &  Maintenance 3,063                    400                       3,000          ‐                         Tractor Mowing  Equipment 9,191                    5,000                   8,000          ‐                         Vehicle Gas & Oil 3,356                    4,000                   2,500          ‐                         Equipment Gas & Oil 3,396                    3,200                   3,500          ‐                         48,313$                51,900$               58,950$     ‐$                      M a i n t e n a n c e Total Maintenance Type Account 2021 Final 2022 Budget  2022  Projected   2023 Budget  Request  General Fund Parks (525) Expenses Rental of Portable  Toilets 9,532                     8,000                    12,250        ‐                         Mosquito & Weed  Control 7,007                     10,000                  10,000        ‐                         Landscaping 325                         4,000                    2,000           ‐                         Tree Trimming &  Removal 35,794                   25,000                  12,250        ‐                         Tree Planting 13,642                   6,000                    3,000           ‐                         Rental Equipment 435                         1,200                    1,000           ‐                         66,735$                 54,200$                40,500$      ‐$                      Miscellaneous 579                         1,000                    500              ‐                         579$                      1,000$                  500$            ‐$                     Ot h e r   Ex p . Total Other Expenses Cit y   S e r v i c e s Total City Services Type Account 2021 Final 2022 Budget 2022  Projected 2023 Budget  Request 58,550$              66,002$         71,682$        ‐$                     Salaries 40,744$              39,632$         48,250$        ‐$                     Overtime 876                     ‐                  700                ‐                        Health, Life, & Dental 3,973                  4,061              3,950            ‐                        FICA & Medicare 3,177                  3,032              3,750            ‐                        Retirement 3,032                  2,906              3,300            ‐                        51,802$              49,631$         59,950$        ‐$                     Professional Development 313                     1,000              1,000            ‐                        313$                   4,061$           3,950$          ‐$                     Electricity 20                        300                 200                ‐                        20$                     300$               200$             ‐$                     Office Supplies, Computer  Accessories & Consumable  Items 120                     150                 200                ‐                        Postage 20                        35                   10                  ‐                        Printing ‐                      225                 100                ‐                        Equipment & Hand Tools 1,190                  2,000              1,200            ‐                        Materials 1,597                  2,500              250                ‐                        Program Expenses ‐                      ‐                  100                ‐                        Volunteer  Acknowledgement 505                     600                 800                ‐                        3,432$                5,510$           2,660$          ‐$                     General Fund Nature Sanctuary (535) Expenses Total Nature Sanctuary Expenses Total Office Expenses Pe r s o n n e l Total Personnel Ut i l i t i e s Total Utilities  Of f i c e   E x p e n s e s Pr o f   D e v . Total Insurance Type Account 2021 Final 2022 Budget 2022  Projected 2023 Budget  Request General Fund Nature Sanctuary (535) Expenses Building Maintenance &  Repair 6                          600                 100                ‐                        Trail Maintenance 2,665                  3,000              3,500            ‐                        Vehicle Repair and  Maintenance 326                     1,000              200                ‐                        Equipment Repair &  Maintenance 2                           1,000              100                ‐                        Vehicle Gas and Oil (263)                    400                 300                ‐                        2,736$                6,000$           4,200$          ‐$                     Mosquito & Weed Control ‐                      ‐                  ‐                 ‐                        ‐$                    ‐$                ‐$              ‐$                     Miscellaneous 247                     500                 722                ‐                        Capital Expenditures ‐                      ‐                  ‐                 ‐                        247$                   500$               722$             ‐$                    Total Other Expenses Ot h e r   Ex p . M a i n t e n a n c e Total Maintenance Cit y   Se r v i c e s Total City Services Type Account 2021 Final 2022 Budget 2022  Projected 2023 Budget  Request 34,293$                 29,560$         33,210$           35,660$            Technical Consultant 10,500                   10,200            10,200             10,200              Production Assistant 1,325                     2,500              2,500               3,000                11,825$                 12,700$         12,700$           13,200$            Office Equipment ‐                          100                 ‐                   100                    ‐$                       100$               ‐$                 100$                  Computer Equipment,  Access & Programming 328                         200                 450                   300                    328$                      200$               450$                300$                  Newsletter/Website 17,817                   15,000            20,000             15,000              Computer Maintenance 60                           60                   60                                           60  Publications 4,263                     1,500              ‐                                   7,000  22,140$                 16,560$         20,060$           22,060$            Co n t r a c t o r Total Contractor Total CapitalCa p i t a l Ex p . General Fund Public Information (540) Expenses Total Public Information Expenses M a i n t e n a n c e Total Maintenance Of f i c e   Ex p . Total Office Type Account 2021 Final 2022 Budget 2022  Projected 2023 Budget  Request 75,281$               64,136$          65,248$         98,304$          Information Technology  Support Contract 30,196$               25,000$          28,000$         35,000$          30,196$               25,000$          28,000$         35,000$          Equipment 17,311$               6,000$             7,000$           15,000$          Software 24,488$               29,000$          25,000$         35,000$          Domain Registrations 1,835$                 1,304$             1,000$           1,304$             Cyber Security ‐$                     ‐$                     ‐$               7,000$             43,634$               36,304$          33,000$         58,304$          Maintenance & Repair 1,451$                 2,832$             4,248$           5,000$             1,451$                 2,832$             4,248$           5,000$             General Fund Information Technology (555) Expenses Total IT Expenses M a i n t . Total Maintenance Co n t r a c t o r Total Contractor Total IT Expenses IT  E x p e n s e s Type Description 2021 Final 2022 Budget 2022 Projected 2023 Budget Request 160,867$ 198,335$ 62,041$ 261,094$ City Hall / Train Depot Upgrades 7,750 36,924 2,000 - Records Management Software - - - 15,000 7,750 36,924 2,000 15,000 Police Patrol Vehicle Equipment - Radios & Gear 27,377 44,240 20,000 4,303 Police Patrol Vehicle 56,730 42,130 - 90,000 Security Cameras in the Park - - - 15,000 Police Co-Location/Space Planning - - - 30,000 84,107 86,370 20,000 139,303 No Projects in 2022 or 2023 1,295 - - - 1,295 - - - Park University Parking Lot Lease 22,041 22,041 22,041 22,041 Thousand Oaks Tornado Siren - 26,000 - 26,000 45 HWY Entryway Signage Planning - 10,000 - - 22,041 58,041 22,041 48,041 Parkville Master Plan Updates 39,528 - - - Bell Road Complete Streets Study - 10,000 10,000 - Architectural Design Standards, ADA Tranistion, Housing Density Study - - - 40,000 ADA Transition Planning - Grant Match - - - 5,000 Housing Density Study - Grant Match - - - 5,000 39,528 10,000 10,000 50,000 General Fund Capital Outlay (560) Expenses Co u r t Total Court Total Admin Po l i c e Total Police Ad m i n Total General Fund Capital Outlay Expenses Pu b l i c W o r k s Total Public Works Co m m u n i t y D e v e l o p m e n t Total Community Development Type Description 2021 Final 2022 Budget 2022 Projected 2023 Budget Request General Fund Capital Outlay (560) Expenses There are no General Fund expenditures planned for the Streets Department CIP. For Street Projects see the Transportation Fund and the ARPA Fund. - - - - - - - There are no General Fund expenditures planned for the Parks Department CIP. For Parks projects, see details in the Parks Sales Tax Fund. - - 500 - - - - There are no General Fund expenditures planned for the Nature Sanctuary CIP. These projects have been moved to the Sanctuary Fund in 2022/2023 - - - - - There are no General Fund expenditures planned for the Public Information Department. - - - - -$ -$ -$ -$ Computer Replacement Cycle 6,146 7,000 8,000 8,750 6,146$ 7,000$ 8,000$ 8,750$ IT Total IT Pa r k s Total Parks Na t u r e Sa n c t u a r y Total Nature Sanctuary Pu b l i c In f o r m a t i o n Total Public Information (PIO) St r e e t s Total Streets Type Account 2021 Final 2022 Budget 2022 Projected 2023 Budget  Request 96,883$            291,845$          291,845$          353,232$          1,294,372        1,175,355        1,240,139        1,532,000        1,391,255        1,467,201        1,531,984        1,885,232        1,099,410          1,316,262          1,178,752         1,742,417          291,845$           150,938$           353,232$          142,815$           Parkville Special Road District 168,250             171,615                        171,800 180,000              City Transportation Sales Tax 552,320             563,366                        656,000 689,000              Motor Fuel Tax 152,340             174,189                        169,227 178,000              County Transportation Sales Tax 194,102             228,375                        223,000 234,000              Marketplace TIF Fund Transfer 9,643                 9,836                                 9,787 10,000                Project Cost Share 16,425               5,225                                 5,325 5,000                  City Capital Cost Payment ‐                      22,750                               5,000 ‐                      POTMCID Grants 1,292                 ‐                                            ‐   ‐                      Transfers from General Fund 200,000             ‐                                            ‐   236,000              1,294,372$       1,175,355$       1,240,139$       1,532,000$        Transportation Fund (40) Revenues & Expenses Tr a n s p o r t a t i o n   R e v e n u e Beginning Fund Balance Ending Fund Balance (40)  Total Transportation (40) Expenses Total Sources Total Transportation Fund (40) Revenues Total Transportation Fund (40) Revenues Type Account 2021 Final 2022 Budget 2022 Projected 2023 Budget  Request Transportation Fund (40) Revenues & Expenses 1,128,910         1,331,244         1,204,624         1,742,417          Salaries ‐                      ‐                      ‐                     333,650              Seasonal Salary ‐                      ‐                      ‐                     ‐                      Overtime ‐                      ‐                      ‐                     25,000                Health & Unemployment ‐                      ‐                      ‐                     67,436                FICA & Medicare ‐                      ‐                      ‐                     25,524                Retirement ‐                      ‐                      ‐                     47,378                Workers Compensation ‐                      ‐                      ‐                     40,000                Total Personnel ‐$                  ‐$                  ‐$                   538,988$          Telephone & Voicemail 2,800$               1,799$               2,699$               2,800$                Electricity 4,200$               1,325$               1,988$               3,500$                Gas 2,000$               1,727$               2,591$               2,500$                Water 5,000$               4,197$               6,296$               6,000$                Mobile Phones 2,800$               ‐$                   ‐$                   3,000$                Trash Hauling 1,200$               436$                   1,000$               1,200$                18,000$             9,484$               14,572$             19,000$              Office Supplies, Computer  Accessories & Consumable Items 1,000$               812$                   1,000$               1,000$                Small Office Equipment 500$                   8$                       300$                  700$                   Shop Supplies & Materials 7,000$               4,358$               6,500$               7,000$                Uniforms 3,000$               320$                   3,500$               4,500$                11,500$             5,498$               11,300$             13,200$              Pe r s o n n e l Expenses Ut i l i t i e s Total Utilities Of f i c e   E x p e n s e s Total Office Expenses Total Transportation (40) Expenses Type Account 2021 Final 2022 Budget 2022 Projected 2023 Budget  Request Transportation Fund (40) Revenues & Expenses Building Maintenance & Repair 2,087                 5,000                 2,800                 10,000                Vehicle & Equipment Maintenance 12,083               12,000               18,000               15,000                Vehicle & Equipment Gas & Oil 15,397               25,000               25,000               35,000                Emergency Snow Removal 49,746               60,000               55,000               70,000                Storm Sewers ‐ General Repair 6,246                 15,000               3,000                 15,000                Street Repair Materials 8,065                 15,000               5,000                 15,000                Street Lights 285,378             300,000             240,000             300,000              Street Signs 2,388                 10,000               5,000                 12,000                Street Sweeping 17,786               20,000               15,000               25,000                Tree Trimming & Removal 6,045                 8,500                 10,000               20,000                Rental Equipment 126                     2,000                 ‐                     2,000                  Miscellaneous 75                       1,000                 ‐                     1,000                  405,422$           473,500$           378,800$          520,000$           Crack Seal Project ‐                      10,000               9,000                 15,000                Street Striping 1,757                 15,000               15,000               20,000                Asphalt Overlay Program 222,455             250,000             235,000             350,000              Equipment 35                       70,000               29,433               100,000              Curb & Sidewalk Program 69,576               50,000               63,757               100,000              Expenses: CIP 293,823$           395,000$           352,190$          585,000$           Transfer to General Fund 175,000             225,000             225,000             ‐                      Transfer to Projects Fund 14,400               ‐                      ‐                     ‐                      Transfer to Debt Service Fund (for  2017 LPA)210,765             222,762             222,762             66,229                400,165$           447,762$           447,762$          66,229$              M a i n t e n a n c e Tr a n s f e r s Expenses: Streets (520) Expenses: Transfers (550) Ca p i t a l   O u t l a y Type Account 2021 Final 2022 Budget 2022 Projected 2023 Budget Request 898,030$ 953,116$ 953,116$ 1,168,954$ 1,638,705 1,797,054 1,764,383 2,039,113 2,536,735 2,750,170 2,717,499 3,208,067 1,583,619 1,833,716 1,473,334 1,983,208 953,116$ 916,453$ 1,168,954$ 1,224,859$ 42,179$ 225,582$ 231,282$ 2,039,113$ Sewer Charges 83,240 1,508,293 101,500 1,760,193 Sewer Charges - Data Tech 1,490,930 - 1,425,000 - Sewer Tap Fees 28,000 50,000 16,000 30,450 Sewer Impact Fees 26,400 50,000 17,000 50,750 MOAW Bill Collection Payment 402 - - 550 Grinder Pump Administration Fee 4,620 4,712 4,620 4,620 1,633,592$ 1,613,005$ 1,564,120$ 1,846,563$ Interest Income 1,350 2,500 2,000 5,050 1,350$ 2,500$ 2,000$ 5,050$ Miscellaneous 3,763 - 16,714 - Contributed Capital - - - - 3,763$ -$ 16,714$ -$ Transfer from Serwer Debt Fund (34) - 181,549 181,549 187,500 Total Transfers In -$ 181,549$ 181,549$ 187,500$ Sewer Fund (30) Revenues & Expenses Total Sewer Revenue Total Interest Income Se w e r R e v e n u e Total Sewer Fund (30) Expenditures Ending Working Capital Sewer Fund (30) Total Sources Total Miscellaneous M i s c . Total Sewer Fund (30) Revenues Beginning Working Captial In t e r e s t Tr a n s f e r s Sewer Fund (30) Revenues Type Account 2021 Final 2022 Budget 2022 Projected 2023 Budget Request Sewer Fund (30) Revenues & Expenses 563,942$ 487,020$ 256,920$ 1,983,208$ Salaries 37,128 38,437 38,957 47,902 Overtime 177 - 68 - Health, Life, & Dental 5,051 5,596 10,776 13,003 FICA & Medicare 2,819 2,940 2,857 2,970 Retirement - 4,228 - 6,802 45,175$ 51,201$ 52,658$ 70,677$ Professional Development - 500 - 1,000 -$ 500$ -$ 1,000$ Telephone & Voicemail 1,869 1,500 751 1,000 Electricity 47,644 46,000 51,500 54,000 Water 550 2,000 3,481 2,500 Wi-Fi 64 - - - Trash Hauling 500 600 600 600 50,627$ 50,100$ 56,332$ 58,100$ Office Supplies 39 250 439 250 Postage 6,082 7,000 7,200 8,000 Printing 1,717 1,500 90 1,500 Delinquencies 2,081 2,000 1,129 2,200 9,919$ 10,750$ 8,858$ 11,950$ Sewer Fund (30) Expenses Total Prof. Development Pr o f . De v e l . Total Sewer Fund (30) Expenses Expenses: Personnel Pe r s o n n e l Total Utilities U t i l i t i e s O f f i c e Ex p e n s e s Total Office Expenses Type Account 2021 Final 2022 Budget 2022 Projected 2023 Budget Request Sewer Fund (30) Revenues & Expenses Building Maintenance & Repair 70,742 30,000 45,000 35,000 Pump Stations Maintenance 23,943 25,000 38,393 30,000 Vehicle Repair & Maintenance 1,678 500 128 1,500 Tractor / Lawn Mowing Equipment 11 1,000 - 1,000 Vehicle Gas & Oil 575 1,000 128 2,500 Equipment Gas & Oil 1 1,500 2,948 2,000 Software Support Agreement 3,088 - - 3,200 100,038$ 59,000$ 86,598$ 75,200$ Line Repairs 30,637 40,000 48,385 40,000 One Call Utility Locating 3,052 3,000 2,880 3,000 KC Water Dept. 33,174 32,000 20,393 33,000 Platte County Regional Sewer District 17,759 17,600 10,655 18,000 Odor Control 29,302 31,000 21,191 57,000 113,924$ 123,600$ 103,504$ 151,000$ M a i n t e n a n c e Ci t y S e r v i c e s Total City Services Total Maintenance Type Account 2021 Final 2022 Budget 2022 Projected 2023 Budget Request Sewer Fund (30) Revenues & Expenses Engineering Fees 19,165 20,000 11,922 30,000 Management Contract 304,550 311,916 311,916 330,631 Credit Card Fees 10,148 10,000 11,000 10,500 Sewer Refunds 747 - 254 500 334,610$ 341,916$ 335,092$ 371,631$ Miscellaneous (Depreciation) - 1,500 22,926 2,000 DNR Fees 2,001 2,100 2,250 2,200 2,001$ 3,600$ 25,176$ 4,200$ Equipment & Machinery 14,628 10,000 23,005 - Sewer Plant Improvements 29,734 173,000 - 206,000 Pump Station Improvements 8,217 30,000 188,917 23,750 Line Maintenance 346,342 298,500 61,644 397,700 Other - Main't & Projects - 150,000 - 69,000 398,921$ 661,500$ 273,566$ 696,450$ Administration Transfer to General Fund 350,000 350,000 350,000 360,500 SRF Principal Transfer 165,878 165,000 165,000 165,000 SRF Interest Transfer 9,646 11,629 11,629 12,500 SRF Admin Fee Transfer 2,880 4,920 4,920 5,000 528,404$ 531,549$ 531,549$ 543,000$ Tr a n s f e r O u t Total Transfers Out Total Other Expenses Ca p i t a l O u t l a y O t h e r Ex p e n s e s Pr o f e s s i o n a l Fe e s Total Professional Fees Total Capital Outlay Type Account 2021 Final 2022 Budget 2022  Projected 2023  Proposed  Budget  $       326,940   $      543,779   $       543,778   $     772,096  672,672$       2,027,804$   762,857$         1,161,000$   999,612$       2,571,583$   1,306,635$    1,933,096$   455,833$       2,516,936$   534,539$         1,227,571$   543,779$       54,647$         772,096$        705,525$       Total Parks Revenue 672,672$       2,027,804$   762,857$         1,161,000$   Parks Sales Tax Fund 672,672         627,804         733,000          770,000         Grants / Donations                      ‐    1,000,000     15,107            1,000             Transfer from the General Fund                       ‐    ‐                 ‐                    350,000         City of Parkville Fewson Fund ‐                   400,000         ‐                   ‐                  Miscellaneous Revenue ‐$                ‐$                14,750$          40,000$         Total Parks Fund (41) Expenses Ending Fund Balance Parks Fund (41)  Parks Sales Tax Fund (41) Revenues & Expenses Beginning Fund Balance Parks (41) Revenues Total Sources Revenues Pa r k   S a l e s   T a x   R e v e n u e Type Account 2021 Final 2022 Budget 2022  Projected 2023  Proposed  Budget Parks Sales Tax Fund (41) Revenues & Expenses 455,833$        2,516,936$    534,539$         1,227,571$   Salaries ‐                  ‐                 ‐                    354,612         Seasonal Salary ‐                  ‐                 ‐                    Overtime ‐                  ‐                 ‐                    15,000           Health & Unemployment ‐                  ‐                 ‐                    64,401           FICA & Medicare ‐                  ‐                 ‐                    27,128           Retirement ‐                  ‐                 ‐                    50,355           Expense Allowance ‐                  ‐                 ‐                   ‐                  Auto Allowance ‐                  ‐                 ‐                   ‐                  Workers Compensation ‐                  ‐                 ‐                    30,000           ‐$                ‐$               ‐$                  541,496$       Membership Fees and Dues ‐                  ‐                 ‐                   500                 Professional Development ‐                  ‐                 ‐                    3,500             ‐$                ‐$               ‐$                  4,000$           Telephone & Voicemail ‐                  ‐                 ‐                    1,200             Electricity ‐                  ‐                 ‐                    8,000             Water ‐                  ‐                 ‐                    3,500             Mobile Phones ‐                  ‐                 ‐                    1,000             Trash Hauling ‐                  ‐                 ‐                    1,000             ‐$                ‐$               ‐$                  14,700           Ut i l i t i e s Total Utilities Pr o f .   D e v e l o p Total Prof. Develop Total Parks Expenses Total Personnel Expenses Pe r s o n n e l Type Account 2021 Final 2022 Budget 2022  Projected 2023  Proposed  Budget Parks Sales Tax Fund (41) Revenues & Expenses Office Supplies, Computer  Accessories & Consumables ‐                   ‐                 ‐                   500                 Postage ‐                  ‐                 ‐                   75                   Printing ‐                  ‐                 ‐                    1,500             Publications ‐                  ‐                 ‐                   ‐                  Small Office Equipment ‐                  ‐                 ‐                   250                 Equipment & Hand Tools ‐                  ‐                 ‐                    7,500             Uniforms ‐                  ‐                 ‐                    2,000             Restroom Supplies ‐                  ‐                 ‐                    4,000             Trash Bags ‐                  ‐                 ‐                    4,000             Park Enhancements ‐                  ‐                 ‐                    15,000           Grass Seed & Fertilizer ‐                  ‐                 ‐                    7,000             Other Purchases ‐                  ‐                 ‐                   250                 ‐$                ‐$               ‐$                  42,075           Of f i c e   E x p e n s e s Total Office Expenses Type Account 2021 Final 2022 Budget 2022  Projected 2023  Proposed  Budget Parks Sales Tax Fund (41) Revenues & Expenses Building Maintenance & Repair ‐                  ‐                 ‐                    10,000           Restrooms ‐                  ‐                 ‐                    8,000             Stage Maintenance ‐                  ‐                 ‐                   300                 Ball Field Maintenance ‐                  ‐                 ‐                    6,000             Trail Maintenance ‐                  ‐                 ‐                    5,000             Playground Equipment & Repair ‐                  ‐                 ‐                    3,000             Train Depot Maintenance ‐ from  General Fund ‐                  ‐                 ‐                    5,000             Spirit Fountain ‐                  ‐                 ‐                    2,500             Vehicle Repair & Maintenance ‐                  ‐                 ‐                    8,000             Equipment Repair &  Maintenance ‐                  ‐                 ‐                    3,500             Tractor Mowing Equipment ‐                  ‐                 ‐                    9,000             Vehicle Gas & Oil ‐                  ‐                 ‐                    4,000             Equipment Gas & Oil ‐                  ‐                 ‐                    3,000             ‐$                ‐$               ‐$                  67,300           Rental of Portable Toilets ‐                  ‐                 ‐                    13,000           Mosquito & Weed Control ‐                  ‐                 ‐                    10,000           Landscaping ‐                  ‐                 ‐                    4,000             Tree Trimming & Removal ‐                  ‐                 ‐                    25,000           Tree Planting ‐                  ‐                 ‐                    6,000             Rental Equipment ‐                  ‐                 ‐                   500                 ‐$                ‐$               ‐$                  58,500$         Total Maintenance Cit y   S e r v i c e s Total City Services M a i n t e n a n c e Type Account 2021 Final 2022 Budget 2022  Projected 2023  Proposed  Budget Parks Sales Tax Fund (41) Revenues & Expenses Miscellaneous ‐                  ‐                 ‐                    1,000             ‐                  ‐                 ‐                    1,000             Engineer & Planning Fees 94,633           20,000           20,000            20,000           94,633$         20,000$         20,000$          20,000$         Parks Projects           320,000        2,404,500             422,103          478,500  320,000$       2,404,500$   422,103$        478,500$       Transfer to General Fund 41,200           92,436           92,436            ‐                  Transfer to Projects Fund ‐                  ‐                 ‐                   ‐                  41,200$         92,436$         92,436$          ‐$               Total Capital Outlay (560) Total Professional Services Expenses: Transfers (550)Tr a n s f e r s   Ou t Ca p i t a l Pr o f .   Fe e s Ot h e r Total Other Expenses Type Account 2021 Final 2022 Budget 2022 Projected 2023 Budget  Request Beginning Fund Balance  $                 15,107   $                 15,107   $                 12,607   $                 13,077  Donations ‐                           2,500                       470                          ‐                           ‐                           2,500                       470                          ‐                           15,107$                  17,607$                  13,077$                  13,077$                  Park Expenses ‐                           ‐                           ‐                           ‐                           Park Benches ‐                           5,000                       ‐                           ‐                           Transfer to General Fund ‐                           ‐                           ‐                           ‐                           Transfer to Projects Fund ‐                           ‐                           ‐                           ‐                           ‐                           5,000                       ‐                           ‐                           15,107$                  12,607$                  13,077$                  13,077$                  Parks Donation Fund (63) Revenues & Expenses Total Sources Total Park Donations (63)  Expenses Ending Balance Park Donations (63) Park Donations (63) Revenues Re v e n u e s Ex p e n s e s Type Account 2021 Final 2022        Budget 2022  Projected 2023  Proposed  Budget  $        257,721   $        205,835   $        205,835   $        142,832  10,854              6,700                6,462                73,000              268,575$        212,535$        212,297$        215,832$         62,740              67,356              72,988             181,254            205,835$        145,179$        142,832$         34,578$            10,854$           6,700$              6,462$              73,000$           Donations                 5,486                 2,500  6,500                4,500                Programs                 4,724                 4,200  (1,168)               5,500                Grant                    644                        ‐   1,130                ‐                    Transfers in (From GF)                        ‐                           ‐    ‐                    63,000              5,274$              6,900$              6,049$             181,254$         Salaries 40,744              39,632              48,250              52,104              Seasonal Salary ‐                    ‐                    ‐                    ‐                    Overtime 876                   ‐                    624                   3,600                Health & Unemployment 3,973                4,061                3,950                6,030                FICA & Medicare 3,177                3,258                3,725                3,986                Retirement 3,032                2,895                3,325                7,399                Workers Compensation ‐                    ‐                    ‐                    1,000                51,802$            49,846$            59,874$            74,119$            Professional Development 313                   1,000                1,000                Total Prof. Dev.313$                 1,000$              1,000$              ‐$                  Electricity 20                      300                   200                   250                   20$                   300$                 200$                 250$                 Beginning Fund Balance Re v e n u e s Expenses Revenues Ut i l i t i e s Total Utilities  Pr o f .   D e v PNS Donation Fund (60) Revenues Total Sources Total Nature Sanctuary (60) Expenses Pe r s o n n e l Total Personnel Total Nature Sanctuary Revenue Total Nature Sanctuary Expenses PNS Donation Fund (60) Revenues and Expenses Ending Fund Balance Nature Sanctuary(60) Type Account 2021 Final 2022        Budget 2022  Projected 2023  Proposed  Budget PNS Donation Fund (60) Revenues and Expenses Office Supplies, Computer  Accessories & Consumable Items 120$                 150$                 175$                 250$                 Postage 20                      35                      35                      35                      Printing ‐                    225                   100                   200                   Equipment & Hand Tools 1,190                2,000                1,000                2,000                Materials 1,597                2,500                500                   2,000                Program Expenses ‐                    ‐                    55                      ‐                    Volunteer Acknowledgement  505                   600                   800                   1,500                3,432$              5,510$              2,665$              5,985$              Building Maintenance & Repair 6                        600                   100                   500                   Trail Maintenance 2,665                3,000                3,500                3,500                Vehicle Repair and Maintenance 326                   1,000                200                   1,000                Equipment Repair & Maintenance 2                        1,000                100                   1,000                Vehicle Gas and Oil (263)                  400                   400                   400                   2,736$              6,000$              4,300$              6,400$              Miscellaneous 247                   500                   500                   500                   Capital Expenditures ‐                    ‐                    ‐                    ‐                    247$                 500$                 500$                 500$                 CIP Projects                        ‐    ‐                    ‐                    90,000              Program Expenses                 4,190                 4,200  4,449                4,000                FOPNS ‐ Sanctuary Partnership ‐                    ‐                    ‐                    ‐                    4,190                4,200                4,449                94,000              Ca p i t a l Total Capital Total Other Expenses Of f i c e   E x p e n s e s Total Office Expenses M a i n t e n a n c e Total Maintenance Ot h e r   Ex p . Type Account Account 2021 Final 2022 Budget 2022  Projected 2023 Propsoed  Budget River Park Special Assessment 41001‐00 1,254$                ‐$               ‐$                ‐$                        Interest Income 41701‐00 1                          ‐                 21                    ‐                          1,255$                ‐$               21$                  ‐$                        Bond Principal 10‐01‐00 ‐                      ‐                 ‐                  ‐                          Bond Interest 10‐02‐00 ‐                      ‐                 ‐                  ‐                          Bond Fees 10‐03‐00 ‐                      ‐                 ‐                  ‐                          ‐$                    ‐$               ‐$                ‐$                        River Park NID Bonds (21) Revenues & Expenses City of Parkville Debt Service Funds Re v e n u e s River Park NID Bonds (21) Revenues Ex p e n s e s River Park NID Bonds (21) Expenses City of Parkville Debt Service Funds Type Account Account 2021 Final 2022 Budget 2022  Projected 2023 Proposed  Budget Property Taxes 41001‐00 451,816$           487,649$      477,428$        509,000$               Interest Income 41701‐00 256                     120                245                  300                         Interest on COPS Reserved  Funds 41701‐01 ‐                      ‐                 ‐                  ‐                          Carry over applied to Bond  Payment N/A ‐                      ‐                 ‐                  ‐                          Gain on Investment 41710‐00 ‐                      ‐                 ‐                  ‐                          Transfer from General Fund 42020‐00 ‐                      ‐                 ‐                  ‐                          Carry over applied to Bond  Payment ‐                      ‐                 ‐                  ‐                          452,072              487,769         477,673          509,300                 2006/2015 COPS Bond  Principal 10‐01‐00 388,809              395,103         395,103          420,474                 2006/2015 COPS Bond Interest 10‐02‐00 41,241                32,461           32,461            23,327                   City Hall Capital Projects 10‐03‐00 ‐                      ‐                 ‐                  110,000                 COPs Debt Reserve 20‐01‐00 ‐                      ‐                 ‐                  ‐                          430,050$           427,564$      427,564$        553,801$               Certificates of Participation (COPs) (22) Revenues & Expenses Re v e n u e s Total COPs (22) Expenses Ex p e n s e s Total COPs (22) Revenues City of Parkville Debt Service Funds Type Account Account 2021 Final 2022 Budget 2022  Projected 2023 Proposed  Budget Brush Creek Special  Assessment 41001‐00 235,823$           282,180$      278,139$        283,833$               Penalties 41002‐00 ‐                      ‐                 ‐                  ‐                          Reserve applied to Bond  Payment 42001‐00 ‐                      ‐                 ‐                  ‐                          Transfers 41901‐00 ‐                      ‐                                        ‐   ‐                          Transfers ‐                       59,181                         60,881  56,278                   Refinance Proceeds 41101‐00 ‐                      ‐                                        ‐   ‐                          Interest Income 41701‐00 ‐                      ‐                                        ‐   ‐                          Interest Income 41701‐00 4,845                  ‐                 ‐                  ‐                          240,668$           341,361$      339,020$        340,111$               Loss on Investments 09‐50‐00 ‐                      ‐                 ‐                  ‐                          Professional Services 08‐02‐02 ‐                      ‐                 ‐                  ‐                          Bond Principal 10‐01‐00 235,000              285,000         285,000          290,000                 Bond Interest 10‐02‐00 108,848              56,061           56,061            53,904                   Bond Principal 4,300,413          ‐                 ‐                  ‐                          Bond Interest 4,845                  ‐                 ‐                  ‐                          Bond Fees 10‐03‐00 300                     300                300                  300                         Brush Creek NID Reserve 20‐01‐00 ‐                      ‐                 ‐                  ‐                          Brush Creek Maintenance  Reserve 20‐02‐00 ‐                      ‐                 ‐                  ‐                          4,649,406$        341,361$      341,361$        344,204$              Brush Creek NID (23) Expenses Brush Creek NID Bonds (23) Revenues & Expenses Brush Creek NID (23) Revenues Re v e n u e s Ex p e n s e s City of Parkville Debt Service Funds Type Account Account 2021 Final 2022 Budget 2022  Projected 2023 Proposed  Budget Brink Meyer Special  Assessment 41001‐00 1,683$                1,683$           1,662$            1,678$                   Transfers 41902‐00 ‐                      ‐                 ‐                  ‐                          Transfers 41901‐01 247,063              231,982         231,982          230,297                 Refinance Proceeds 41101‐00 ‐                      ‐                 ‐                  ‐                          Interest Income 41701‐00 ‐                      ‐                 ‐                  ‐                          Interest Income 41701‐00 3,323                  ‐                 ‐                   252,069$           233,665$      233,644$        231,975$               Bond Principal 10‐01‐00 160,000              195,000         195,000          195,000                 Bond Interest 10‐02‐00 84,668                38,365           38,365            36,902                   Bond Fees 10‐03‐00 300                     300                300                  300                         Bond Principal 2,949,227          ‐                 ‐                  ‐                          Bond Interest 3,323                  ‐                 ‐                  ‐                          3,197,518$        233,665$      233,665$        232,202$              Total Brink Meyer NID (24) Expenses Total Brink Meyer NID (24) Revenues Re v e n u e s Ex p e n s e s Brink Meyer NID Bonds (24) Revenues & Expenses City of Parkville Debt Service Funds Type Account Account 2021 Final 2022 Budget 2022  Projected 2023 Proposed  Budget Re v e n u e s  Sewer Fund 41901‐00 180,877              181,549         190,750          187,500                 180,877$           181,549$      190,750$        187,500$               SRF Principal 12‐11‐00 165,878              165,000         165,000          170,000                 SRF Interest 12‐11‐01 9,646                  11,629           25,750            17,500                   SRF Administration Fee 12‐11‐02 2,880                  4,920             4,920              ‐                          178,404$           181,549$      195,670$        187,500$               Sewer Service Debt (30) Revenues & Expenses Sewer Service Debt (30) Revenues Sewer Service Debt (30) Expenses Ex p e n s e s City of Parkville Debt Service Funds Type Account Account 2021 Final 2022 Budget 2022  Projected 2023 Proposed  Budget 9 Highway CID Payments 41001‐00 125,504$           217,566$      215,816$        215,000$               Lease Purchase Proceeds ‐                      ‐                 ‐                  ‐                          Transfers 41901‐00 210,765              222,762         222,762          66,229                   Transfers 41701‐00 1,323,802          ‐                 ‐                  ‐                          Transfers 41701‐00 ‐                          1,660,071$        440,328$      438,578$        281,229$               COI Expenses 01‐00‐00 14,300$              ‐$               ‐$                ‐$                        Bond Principal 10‐01‐00 316,200              375,000         375,000          160,000                 Bond Interest 10‐02‐00 36,677                63,578           63,578            52,200                   Bond Fees 10‐03‐00 ‐                       1,750             1,750              ‐                          Grant Anticipation Payoff 10‐02‐00 1,323,802          ‐                 ‐                  ‐                          1,690,979$        440,328$      440,328$        212,200$               2,787,012$        1,684,673$   1,679,686$    1,550,115$            10,146,357$      1,624,468$   1,638,588$    1,529,907$            (7,359,344)$      60,205$        41,098$          20,208$                GRAND TOTAL OF ALL DEBT‐ EXPENSES GRAND TOTAL OF ALL DEBT‐ REVENUE DEBT SERVICE BALANCE (REV‐EXP) 2021A LPA Road Capital Maintenance (96) Expenses Ex p e n s e s 2021A Lease/Purchase Agreement (LPA) Road Capital Maintenance (96) Revenues  & Expenses 2021A LPA Road Capital Maintenance (96) Revenues Re v e n u e s Type Account 2021 Final 2022 Budget 2022 Projected 2023 Proposed  Budget Beginning Fund Balance  $  1,332,108   $ 1,332,108   $      1,332,108   $       1,332,108  Transfer from General Fund ‐                 ‐                 ‐                      ‐                       ‐                 ‐                 ‐                      ‐                       1,332,108     1,332,108     1,332,108          1,332,108           Transfer to Brush Creek NID ‐                 ‐                 ‐                     ‐                       Transfer Loan to Brink Meyer ‐                 ‐                ‐                      ‐                       ‐                 ‐                 ‐                      ‐                       1,332,108$   1,332,108$   1,332,108$       1,332,108$         Emergency Reserve Fund (50) Revenues & Expenses Ending Fund Balance Emergency Reserve (50) Total Emergency Reserve (50) Expenses Ex p e n s e s Total Sources Re v e n u e s Emergency Reserve (50) Revenues Type Account 2021 Final 2022 Budget 2022 Projected 2023 Proposed Budget $ 907,111 $ (523,676) $ (523,676) $ (365,390) Bond Proceeds 2,985,000 - - - Bond Premium 107,782 - - - Money Recvd from Hwy 9 Project - 6th St. 824,094 - - - Money Recvd from Hwy 9 Project - - 1,310,918 - Grants/Donations - - - - Platte County Outreach Grants - - - - Park Improvement Funds - - - - Miscellaneous Revenue 16,000 - - - Transfer from Transportation Fund (40) 14,300 - - - Transfer from General Fund - - - - Transfer from Parks Sales Tax Fund - - - - Transfer from Park Donation Fund - - - - Transfer from ARPA Fund 75,000 325,000 325,000 - $ 4,022,176 $ 325,000 $ 1,635,918 $ - $ 4,929,287 $ (198,676) $ 1,112,242 $ (365,390) R e v e n u e s Projects Fund (95) Revenues & Expenses Beginning Fund Balance Projects Fund (95) Revenues Total Sources Type Account 2021 Final 2022 Budget 2022 Projected 2023 Proposed Budget Projects Fund (95) Revenues & Expenses Route 9 Project Expenses - 45 Hwy to Lakeview 3,121,974 2,777,754 1,475,983 - Route 9 Project Expenses - 6th St. 913,874 - - - Grants/Donations Expenses 6,650 - 1,649 - Bond Financing Issuance Costs 86,664 - - - 4,129,162 2,777,754 1,477,632 - Tornado Siren Expansion - - - - ELP Restroom and Friends Shelter Projects - - - - - - - - Parks/Sewer Building Façade Improvements - - - - English and Platte Landing Park Trail Improvements - - - - Outreach Grant Projects - - - - Expenses: Parks - - - - Fewson Fund Projects - - - - - - - - Transfer to General Fund - - - - Transfer to General Fund - - - - Transfer to Route 9 Debt Service Fund (96) 1,323,801 - - - Total Transfers Out 1,323,801 - - - 5,452,963 2,777,754 1,477,632 - $ (523,676) $ (2,976,430) $ (365,390) $ (365,390) Total Public Works St r e e t s / T r a n s p o r t a t i o n Total Projects Fund (95) Expenses Ending Fund Balance Projects Fund (95) Pa r k s Total Fewson Fund Total Streets/Transportation Fe w s o n Fu n d Tr a n s f e r s O u t Pu b l i c W o r k s Type Account 2021 Final 2022 Budget 2022 Projected 2023 Proposed Budget Beginning Fund Balance -$ 447,594$ 447,594$ 859,114$ ARPA Grant Funds 722,594 722,594 736,520 - 722,594$ 722,594$ 736,520$ -$ 722,594$ 1,170,188$ 1,184,114$ 859,114$ Asphalt Overlay Program 200,000 - - - Route 9 6th Street Project 75,000 - - - Route 9 Phase 3 Engineering - 100,000 - - Expenses: CIP 275,000$ 100,000$ -$ -$ Transfer to General Fund 500,000$ Transfer to Projects Fund (95)- 325,000 325,000 - - 325,000 325,000 500,000 275,000$ 425,000$ 325,000$ 500,000$ 447,594$ 745,188$ 859,114$ 359,114$ AR P A R e v . American Recovery Act Fund (68) Revenues & Expenses Ending Fund Balance Transportation Fund (68) Total ARPA Fund (68 Expenses) Total Sources Tr a n s f e r s O u t ARPA Fund (68) Revenues Expenses: Transfers (550) Ca p i t a l I m p r o v e m e n t E x p e n s e s Type Account 2021 Final 2022 Budget 2022  Projected 2023 Budget Beginning Fund Balance  $        3,536   $          8,946   $           8,946   $       17,546  Guest Room Tax 6,410           85,000           50,000            58,000           Transfers ‐                ‐                  ‐                   ‐                  6,410           85,000           50,000            58,000           9,946$         93,946$         58,946$          75,546$         Advertising 1,000           20,000           ‐                   10,000           Economic Development /  Tourism ‐ Other ‐                3,000             6,400               25,000           1,000           23,000           6,400               35,000           Transfer to Creekside TIF Fund ‐                40,000           35,000            40,000           ‐$             40,000$         35,000$          40,000$         1,000$         63,000$         41,400$          75,000$         8,946$         30,946$         17,546$          546$              Economic Development/Tourism Fund (46) Revenues and Expenses Ex p :   Tr a n s f e r s Re v e n u e s Total Economic Development Fund (46) Expe Ending Fund Balance Eco Devo Fund (46)  Eco Devo Fund (46) Revenues Ex p e n s e s Expenses: Transfers (550) Total Expenses: Total Sources Type Account 2021 Final 2022 Budget 2022  Projected 2023  Proposed  Budget Beginning Fund Balance 599,230$     601,173$          601,173$    602,673$    Interest Income            3,843                         ‐    1,500          1,500          Miscellaneous                   ‐                           ‐    ‐               ‐               Gain on Investment                   ‐                           ‐    ‐               ‐               Earned on Investments                   ‐                           ‐    ‐               ‐               3,843$         ‐$                  1,500$        1,500$        603,073$     601,173$          602,673$    604,173$    Loss on Investment 1,728           ‐                     ‐               ‐               Trust/Bank Fees 172               150                    ‐               ‐               Distribution to City (50% of  proceeds, defined project)‐                17,290              ‐               24,019        Distribution to City (Reserved  from prior years)‐                ‐                     ‐               ‐               Project Loans (Transfer to Parks) ‐                400,000            ‐               ‐               1,900$         417,440$          ‐$            24,019$      601,173$     183,733$          602,673$    580,154$   Ending Fund Balance Fewson Fund (45)  Ex p e n s e s Fewson Fund (45) Revenues Fewson Fund (45) Revenues & Expenses Total Sources Re v e n u e s Total Fewson Fund (45) Expenses Type Account 2021 Final 2022 Budget 2022  Projected 2023  Proposed  Budget Beginning Fund Balance  $    15,998   $        54,429   $      54,429   $      84,829  Veterans Memorial Donations 41,781       100,000         36,000        40,000         Interest Income ‐             ‐                 ‐               ‐                Transfers ‐             ‐                 ‐               ‐                41,781       100,000         36,000        40,000         57,779$     154,429$       90,429$       124,829$     Expenditures              600              25,000  5,600            40,000         Capital Improvements                 ‐                        ‐                     ‐             84,829               600              25,000             5,600         124,829  Engineer & Planning Fees           2,750              40,000                    ‐                      ‐    Construction Fees                 ‐                         ‐                     ‐                     ‐              2,750              40,000                    ‐                      ‐              3,350              65,000             5,600         124,829   $    54,429   $        89,429   $      84,829   $                0  Veterans Memorial Fund (66) Revenues & Expenses Total Sources Veterans Memorial Fund (66) Revenues  R e v e n u e s Ex p e n s e s Ending Fund Balance Veterans Memorial Fund  Total Professional Fees Total Veterans Memorial Fund (66) Expenses Pr o f e s s i o n a l   Fe e s Expenses: Veterans Memorial EXHIBIT B: Addendum 1          2024 – 2027 All‐Funds Summary  Fund Beginning Fund Balance Revenues Total Revenue Sources Expenditures Estimated Ending Fund Balance GRAND TOTAL 5,474,432$ 10,338,585$ 15,813,017$ 11,058,203$ 4,754,814$ General Fund 1,460,160 5,562,315 7,022,475 6,192,734 829,741 Sewer Fund 1,224,859 1,905,687 3,130,546 1,920,369 1,210,177 Emergency Reserve Fund 1,332,108 - 1,332,108 - 1,332,108 Transportation Fund 142,777 1,559,083 1,701,860 1,609,000 92,860 Park Fund 705,526 1,176,000 1,881,526 1,136,000 745,526 Nature Sanctuary Fund 34,578 73,000 107,578 137,100 (29,522) American Rescue Plan (ARPA)359,114 - 359,114 - 359,114 Economic Development Fund 546 61,000 61,546 63,000 (1,454) Fewson Fund 580,154 1,500 581,654 - 581,654 Projects Fund (365,390) - (365,390) - (365,390) Veterans Memorial Fund - - - - - Special Revenue Subtotal 1,457,305 2,870,583 4,327,888 2,945,100 1,382,788 Certificates of Participation (COPs)86,104 527,300 613,404 538,507 74,897 Brush Creek NID 13,530 337,647 351,177 344,207 6,970 Brink Meyer NID 5,454 230,319 235,773 232,205 3,568 Sewer Debt Service 85 179,000 179,085 179,000 85 LPA Road Capital Maintenance - 215,000 215,000 209,000 6,000 Debt Service Subtotal 105,173$ 1,489,266$ 1,594,439$ 1,502,919$ 91,520$ FY 2024 All Funds Summary Special Revenue Funds Debt Service Funds Fund Beginning Fund Balance Revenues Total Revenue Sources Expenditures Estimated Ending Fund Balance GRAND TOTAL 4,754,814$ 10,558,552$ 15,313,366$ 10,962,910$ 4,350,456$ General Fund 829,741 5,680,454 6,510,195 6,190,626 319,569 Sewer Fund 1,210,177 1,961,364 3,171,541 1,825,184 1,346,357 Emergency Reserve Fund 1,332,108 - 1,332,108 - 1,332,108 Transportation Fund 92,860 1,586,234 1,679,094 1,863,000 (183,906) Park Fund 745,526 1,192,000 1,937,526 861,000 1,076,526 Nature Sanctuary Fund (29,522) 73,000 43,478 157,100 (113,622) American Rescue Plan (ARPA)359,114 - 359,114 - 359,114 Economic Development Fund (1,454) 64,000 62,546 66,000 (3,454) Fewson Fund 581,654 1,500 583,154 - 583,154 Projects Fund (365,390) - (365,390) - (365,390) Veterans Memorial Fund - - - - - Special Revenue Subtotal 1,382,788 2,916,734 4,299,522 2,947,100 1,352,422 Certificates of Participation (COPs)74,897 546,300 621,197 352,731 268,466 Brush Creek NID 6,970 339,868 346,838 344,210 2,628 Brink Meyer NID 3,568 233,442 237,010 232,208 4,802 Sewer Debt Service 85 31,350 31,435 31,435 - LPA Road Capital Maintenance 6,000 210,800 216,800 210,800 6,000 Debt Service Subtotal 91,520$ 1,361,760$ 1,453,280$ 1,171,384$ 281,896$ FY 2025 All Funds Summary Special Revenue Funds Debt Service Funds Fund Beginning Fund Balance Revenues Total Revenue Sources Expenditures Estimated Ending Fund Balance GRAND TOTAL 4,350,456$ 10,905,508$ 15,255,964$ 11,898,661$ 3,357,303$ General Fund 319,569 5,923,928 6,243,497 6,340,042 (96,545) Sewer Fund 1,346,357 2,018,692 3,365,049 2,553,919 811,130 Emergency Reserve Fund 1,332,108 - 1,332,108 - 1,332,108 Transportation Fund (183,906) 1,613,388 1,429,482 1,870,000 (440,518) Park Fund 1,076,526 1,208,000 2,284,526 942,000 1,342,526 Nature Sanctuary Fund (113,622) 73,000 (40,622) 123,700 (164,322) American Rescue Plan (ARPA)359,114 - 359,114 - 359,114 Economic Development Fund (3,454) 67,000 63,546 69,000 (5,454) Fewson Fund 583,154 1,500 584,654 - 584,654 Projects Fund (365,390) - (365,390) - (365,390) Veterans Memorial Fund - - - - - Special Revenue Subtotal 1,352,422 2,962,888 4,315,310 3,004,700 1,310,610 Certificates of Participation (COPs)268,466 300 268,766 127,631 141,135 Brush Creek NID 2,628 336,518 339,146 344,213 (5,067) Brink Meyer NID 4,802 236,264 241,066 232,211 8,855 Sewer Debt Service - - - - - LPA Road Capital Maintenance 6,000 205,000 211,000 207,500 3,500 Debt Service Subtotal 281,896$ 778,082$ 1,059,978$ 911,555$ 148,423$ FY 2026 All Funds Summary Special Revenue Funds Debt Service Funds Fund Beginning Fund Balance Revenues Total Revenue Sources Expenditures Estimated Ending Fund Balance GRAND TOTAL 3,357,303$ 11,140,510$ 14,497,813$ 11,913,992$ 2,583,821$ General Fund (96,545) 6,052,746 5,956,201 6,395,053 (438,852) Sewer Fund 811,130 2,077,720 2,888,850 2,479,639 409,211 Emergency Reserve Fund 1,332,108 - 1,332,108 - 1,332,108 Transportation Fund (440,518) 1,641,544 1,201,026 1,729,000 (527,974) Park Fund 1,342,526 1,224,000 2,566,526 1,063,000 1,503,526 Nature Sanctuary Fund (164,322) 73,000 (91,322) 175,300 (266,622) American Rescue Plan (ARPA)359,114 - 359,114 - 359,114 Economic Development Fund (5,454) 70,000 64,546 72,000 (7,454) Fewson Fund 584,654 1,500 586,154 - 586,154 Projects Fund (365,390) - (365,390) - (365,390) Veterans Memorial Fund - - - - - Special Revenue Subtotal 1,310,610 3,010,044 4,320,654 3,039,300 1,281,354 Certificates of Participation (COPs)141,135 509,300 650,435 553,801 96,634 Brush Creek NID (5,067) 349,283 344,216 344,216 - Brink Meyer NID 8,855 237,438 246,293 232,214 14,079 Sewer Debt Service - - - - - LPA Road Capital Maintenance 3,500 201,000 204,500 204,200 300 Debt Service Subtotal 148,423$ 1,297,021$ 1,445,444$ 1,334,431$ 111,013$ FY 2027 All Funds Summary Special Revenue Funds Debt Service Funds Fund Beginning Fund Balance Revenues Total Revenue Sources Expenditures Estimated Ending Fund Balance GRAND TOTAL 3,357,303$ 11,140,510$ 14,497,813$ 11,913,992$ 2,583,821$ FY 2027 All Funds Summary ] EXHIBIT C:      2023 – 2027 Capital Improvement Plan (CIP)  Summary    &    2023 CIP Details  2023-2027 Capital Improvement Program Summary 2023 2024 2025 2026 2027 Admin / IT $ 51,750 $ 23,750 $ 7,000 $ 7,000 $ 7,000 $ 7,000 Police 396,146 139,303 78,889 56,477 56,477 65,000 CD 50,000 50,000 - - - - Public Works 716,205 48,041 302,041 172,041 172,041 22,041 GENERAL FUND TOTAL 1,214,101 261,094 387,930 235,518 235,518 94,041 Transportation 5,744,000 585,000 1,814,000 1,512,000 1,250,000 583,000 Sewer 4,597,200 693,200 614,000 641,000 1,375,000 1,274,000 Parks 1,606,500 478,500 457,000 157,000 212,000 302,000 PNS 310,000 90,000 45,000 65,000 30,000 80,000 Certificate of Participation (COP) 433,184 110,000 80,000 243,184 - - Grand Total CIP $ 13,904,985 $ 2,217,794 $ 3,397,930 $ 2,853,702 $ 3,102,518 $ 2,333,041 2023-2027 Capital Improvement Plan Summary Department Total CIP Estimate 5-Year CIP Forecast Division Type New or Replacement?Name Project Description Funding Source Total Cost 2023 Budget General Fund $ 883,724 $ 261,094 Transportation Fund $ 1,995,000 $ 585,000 Parks Fund $ 536,000 $ 478,500 PNS Fund $ 180,000 $ 90,000 COP $ 110,000 $ 110,000 Sewer Fund $ 2,446,700 $ 693,200 CIP Grand Total $ 6,151,424 $ 2,217,794 Admin / IT IT Equipment Replacement Computer Replacement Cycle Continue cycle to replace 25% of office computers each year in order to maintain a four- year replacement cycle for software, hardware, operating systems, and warranties. General Fund $ 41,000 $ 8,750 Admin Equipment New Records Management Software for City records Electronic storage software for City's electronic records (not email) to allow for enhanced search capabilities. General Fund $ 15,000 $ 15,000 Admin/IT Total $ 56,000 $ 23,750 Police Police Equipment Replacement Patrol Vehicle 2023 AWD Police Ford Taurus Sedan including emergency equipment, video, radio, etc.General Fund $ 370,928 $ 90,000 Police Equipment Replacement In-Car Video Systems Replace existing in-car video system with updated system. Will be on a five-year maintenance cycle to match warranty pending wear and tear. General Fund $ 26,091 $ 4,303 Police Equipment New Security Cameras in the Park Four additional cameras to be placecd in the parks General Fund $ 39,500 $ 15,000 Police Project New Police Co-Location Planning Design/engineering of a Police Annex location vs. Lease of multi-use space General Fund $ 180,000 $ 30,000 Police Total $ 616,519 $ 139,303 Capital Improvement Program FY 2023 Division Type New or Replacement?Name Project Description Funding Source Total Cost 2023 Budget Capital Improvement Program FY 2023 Community Development CD Project New Architectural Design Standards The City’s Title IV – Development Code (Chapter 403 Applications & Procedures processes) requires major site plans, minor site plans, preliminary development plans and final development plans to meet development and design standards of the code. General Fund $ 40,000 $ 40,000 CD Project New Parkville ADA Transition Plan The Parkville ADA Transition Plan is a Mid- America Regional Council (MARC) 2023 Planning Sustainable Places (PSP) project that involves the creation of a citywide ADA transition plan to ensure all individuals with disabilities have reasonable access to public accomodations via the citywide transportation system. The plan inlcudes a formal process for receiving, documenting and addressing ADA complaints in order for the City to address and improve its built infrastructure on public land, in public facilities and within public rights-of-way. 20% General Fund 80% MARC PSP Funding $ 25,000 $ 5,000 CD Project NEW Housing Density Study NEED DESCRIPTION General Fund $ 10,000 $ 5,000 CD Total $ 75,000 $ 50,000 Public Works PW Project New Public Parking Lot Lease/Purchase Lease/purchase payment for a public parking lot. The lease/payment will continue for 25 Years, for the use of the public parking lot for 99 years. Starting in 2021? General Fund $ 110,205 $ 22,041 PW Project New Thousands Oaks Tornado Siren Creekside in 2022/Thousand Oaks 2023 General Fund $ 26,000 $ 26,000 Public Works Total $ 136,205 $ 48,041 Division Type New or Replacement?Name Project Description Funding Source Total Cost 2023 Budget Capital Improvement Program FY 2023 Transportation Transportation Maintenance New 2" Asphalt Mill and Overlay Contractor to mill and overlay existing asphalt streets in the City that have become deteriorated. Transportation $ 1,600,000 $ 350,000 Transportation Maintenance New Curb & Sidewalk Repair Repair defective sections of curb due to general deterioration of the curb and sidewalk.Transportation $ 250,000 $ 100,000 Transportation Maintenance New Crack Sealing Crack sealing of existing street in the City. Includes rental of crack sealing machine and crack seal material. Transportation $ 70,000 $ 15,000 Transportation Maintenance New Street Striping Needed to re-paint areas on the pavement such as centerlines and stop bars for traffic safety.Transportation $ 70,000 $ 20,000 Transportation Equipment New Equipment Transportation $ 95,000 Transportation Equipment Replacement Snow Box Attachment Snow Box Attachment Transportation $ 5,000 $ 5,000 Transportation Total $ 1,995,000 $ 585,000 Sewer Sewer Equipment Replacement Pinecrest Pump Station Pinecrest Wiring Replacement Sewer Fund $ 6,500 $ 6,500 Sewer Equipment Rebuild 45 Hwy Pump Station 45 Hwy PS Pump Rebuild.Sewer Fund $ 6,500 $ 6,500 Sewer Equipment Replacement S. National Pump Station S Natl PS Pump Rebuild Sewer Fund $ 7,500 $ 7,500 Sewer Equipment Replacement RAS Pump VFD Replacement Replace VFD for RAS Pump at WWTP Sewer Fund $ 7,500 7,500$ Sewer Equipment Replacement Clarifier Drives Purchase Purchase 2 replacement hydraulic clarifier drives.Sewer Fund $ 27,500 27,500$ Sewer Equipment Replacement Clarifier Drives Install Install 2 replacement hydraulic clarifier drives.Sewer Fund $ 18,000 18,000$ Sewer Equipment Replacement Clarifier T-Valve Replacement. Replace leaking telescoping valve inside RAS pump well, serves west clarifier.Sewer Fund $ 21,000 21,000$ Sewer Equipment Replacement Aeration Basin Blower Replace one of two tri-lobe aeration blowers, includes installation and testing.Sewer Fund $ 15,000 15,000$ Sewer Equipment Replacement Aeration Basin Diffusers Replace membrane disc air diffusers in Aeration Tank 2, also tank cleaning/draining.Sewer Fund $ 42,000 42,000$ Sewer Equipment Replacement SCADA system replacement. Rebuild hardware, re-program PLC's, new computer workstation, training.Sewer Fund $ 58,000 58,000$ Division Type New or Replacement?Name Project Description Funding Source Total Cost 2023 Budget Capital Improvement Program FY 2023 Sewer Equipment Replacement UV Bulbs, Sleeve & Ballasts Replace UV light bulbs, sleeves, and ballasts.Sewer Fund $ 68,000 $ 17,000 Sewer Project Repairs Ongoing Sanitary Sewer Repairs Repairs based on CCTV results Sewer Fund $ 1,470,000 $ 250,000 Sewer Project Repairs Riss Lake LPS System Repairs Proactive repairs to valves, clean-out, and pits/vaults.Sewer Fund $ 180,000 $ 20,000 Sewer Project Repairs Easement clearing: Melody & Country Gardens. Clearing trees and grading to restore access to remote sewer lines.Sewer Fund $ 29,000 $ 29,000 Sewer Equipment New Mini Camera Small CCTV camera for smaller segments of pipes Sewer Fund $ 16,000 $ 16,000 Sewer Project Replacement Odor Control Fence Replace old and broken fence that surrounds the Bioxide injection system off Riss Lake Dr.Sewer Fund $ 20,000 $ 20,000 Sewer Project New System Renewal Plan Engineering study to analyze asset classes, project costs and plan for renewal of entire sewer system, for next 10 years. Sewer Fund $ 19,000 $ 19,000 Sewer Project New System Valuation Analysis Professional Services agreement / Overhead Alllocation review, analysis, and rate study.Sewer Fund $ 50,000 $ 50,000 Sewer Project New CCTV Program to clean and televise a portion of the 15,000 feet per year of the City's sewers.Sewer Fund $ 385,200 $ 62,700 Sewer Total $ 2,446,700 $ 693,200 Division Type New or Replacement?Name Project Description Funding Source Total Cost 2023 Budget Capital Improvement Program FY 2023 Parks Parks Equipment New JD 6-Series Tractor with Turf Tires Lease payment for a John Deere 6 Series Tractor for 9 months. Cost to purchase tractor is $60,000. Parks Fund $ 49,000 $ 7,000 Parks Project New Farmers Market City Share estimate to Reconstruct Farmers Market building - other possible funding will come from Midwest Public Risk (MPR), Platte County Outreach Grant Parks Fund $ 250,000 $ 250,000 Parks Project New Gateway Park City Share for new trailhead along Highway 9 Partnership Grant Parks Fund $ 50,000 50,000$ Parks Equipment New ATV ATV/Gator with Cab Parks Fund $ 30,000 30,000$ Parks Project New PLP Multipurpose Field City Share to create field and parking lot to allow placement of veterans memorial - in accordance with Land & Water Conservation Fund (LWCF) Grant Parks Fund $ 25,000 25,000$ Parks Project New Master Plan Master Plan - will include udated community survey Parks Fund $ 35,000 34,500$ Parks Equipment New Facility Reservation Management Software Software for reservations Parks Fund $ 20,000 20,000$ Parks Maintenance New Train Depot Maintenance Preventative Maintenance on Building Parks Fund $ 30,000 15,000$ Parks Maintenance Replace Train Depot Landscaping Landscaping enhancements at the Train Depot & Spirit Fountain Parks Fund $ 15,000 15,000$ Parks Maintenance New PLP Dumpster Dumpster area at PLP Parks Fund $ 12,000 12,000$ Parks Project New Dog Drinking Fountains Two drinking fountains for the dog parks - one on each side. Parks Fund Parks Donations $ 10,000 $ 10,000 Parks Maintenance Replace ELP Trail Enhancement ELP Trail enhancement, south side of A-truss bridge Parks Fund $ 10,000 $ 10,000 Parks Fund Total $ 536,000 $ 478,500 Division Type New or Replacement?Name Project Description Funding Source Total Cost 2023 Budget Capital Improvement Program FY 2023 Nature Sanctuary Nature Sanctuary Project Replacement Girl Scout Shelter House Re-do shelter house structure and tables PNS Fund $ 80,000 40,000$ Nature Sanctuary Project New Boardwalk / Outlook Area Re-do boardwalk/overlook area including additional flooring to large boardwalk to ensure it will not be slippery when wet PNS Fund $ 40,000 20,000$ Nature Sanctuary Project New Trail Updates Complete trail improvements including current infrastructure PNS Fund $ 60,000 30,000$ PNS Fund Total $ 180,000 $ 90,000 COP COP - Admin Project Replacement City Hall Renovation / Needs Assessment 2nd Floor renovations, including front reception area/enclosure to address safety. Certificate of Participation (COP) $ 85,000 $ 85,000 COP - IT Equipment Replacement Secruity System Upgrade Security System Upgrade - doors, alarms/buttons, safety glass Certificate of Participation (COP) $ 25,000 $ 25,000 Total COP $ 110,000 $ 110,000 EXHIBIT D: 2022 – 2023 Property Tax Rates Impacting Parkville Side-by-Side Comparison Exhibit D: Parkville Property Tax Rate Schedule      PROPERTY TAX OVERVIEW  In 2023, the City of Parkville Property Tax Rate is $0.6097 per $100 of assessed valuation. This reflects a slight .0033  increase compared to 2022. The increase is due to the formulaic allowance followed within the Missouri State Auditors  computation forms and remains in accordance with the state of Missouri Hancock Amendment.     2023 Parkville Property Taxes (per $100/assessed value)  2022 Parkville Property Taxes (per $100/assessed value)  General Operating $0.4424 General Operating $0.4400 Temporary Levy $0.1673 Temporary Levy $0.1664 Total CITY Tax $0.6097 Total CITY Tax $0.6064     Below are the other Property Tax rates, as compared to 2022, in Platte County in which Parkville residents participate.       2023 Other Property Taxes (per $100/assessed value) 2022 Other Property Taxes (per $100/assessed value)  Blind Person $0.0300 Blind Person $0.0300 M&M Replacement Tax $0.3600 M&M Replacement Tax $0.3600 Park Hill School District $5.3955 Park Hill School District $5.3955 Parkville Special Road Dist. $0.2382 Parkville Special Road Dist. $0.2382 County Rd. Dist. #1 $0.3080 County Rd. Dist. #1 $0.3080 Platte County $0.0600 Platte County $0.0600 Health Department $0.0733 Health Department $0.0729 Mental Health $0.0916 Mental Health $0.0911 Development Disabled $0.1192 Development Disabled $0.1186 Mid‐Continent Library $0.3240 Mid‐Continent Library $0.3468 Fire District $0.8667 Fire District $0.8729 Ambulance $0.1067 Ambulance $0.1067 Community College $0.2028 Community College $0.2028 Total OTHER Tax $8.1760 Total OTHER Tax $8.2035     You will notice, overall, the total of Property Tax rates is slightly reduced.  From $8.810 to $8.786: both per $100 of  assessed valuation.    2023 TOTAL Property Taxes (per $100/assessed value) 2022 TOTAL Property Taxes (per $100/assessed value)  CITY Property Tax $0.6097 CITY Property Tax $0.6064 OTHER Property Tax $8.1760 OTHER Property Tax $8.2035 TOTAL Property Tax $8.786 TOTAL Property Tax $8.8010