PROPOSED BUDGET FOR THE CITY OF CHILLICOTHE

Transcription

1 PROPOSED BUDGET FOR THE CITY OF CHILLICOTHE For the Fiscal Year January 1, 2012 December 31, 2012 Compiled by Auditor Tom Spetnagel

2 i Table of Contents Table of Contents Introduction...1 Community Profile...1 Budget Purpose and Timeline...2 Organization of Accounts...2 Budgetary Basis of Accounting Budget in Brief...6 Fund Analysis...7 Restricted Resources...8 Revenue Estimates...8 Payroll Summary...9 Interfund Activity Debts Debt Schedule Debt Limits HUD Funds General Fund Revenue Budget in Full Capital Items List Acronyms and Abbreviations... 63

3 Introduction 1 Introduction The City of Chillicothe is located about 45 miles south of Columbus and is the seat and marketing center of Ross County, a fair to good agricultural county. The City is rich with history, having served as both the first and third capital of Ohio. It is also a retail and industrial center which is accessible from several major highways, including US 23, 35, and 50, and SRs 104 and 772. Provided below is a sampling of statistics about the City and its makeup. More detailed information can be found in the City s Comprehensive Annual Financial Report (CAFR), which is published annually in July. Community Profile Area (sq. miles) 10.2 Population (2010 census) 21,901 Median Age 40 Total Employment Within City 30,100 Local Unemployment Rate (Oct 2011) 9.8 Total Personal Income $468,528,093 Personal Income Per Capita $21,393 School Enrollment 3,118 Total Assessed Property Value $409,792,080 Assessed Value Real Estate $390,798,540 Assessed Value Public Utility $18,993,540 Property Tax Millage Rate, Direct 3.2 Property Tax Millage Rate, Direct and Overlapping 72.5 Property Tax Collected (Est) $1,272,783 City Income Tax Rate 1.6 Income Tax Collected (Est) $11,200,000 Total City Debt $13,763,838 Net Debt $10,243,838 Top Ten Employers No. Employed Glatfelter Paper Company 1,337 Ross County 529 Chillicothe City Schools 359 City of Chillicothe 249 Lowe's 181 Wal-Mart 360 Horizon Family of Companies 210 Ohio University-Chillicothe 574 Adelphia 99 American Electric Power 19

4 2 Introduction Budget Purpose and Timeline The City budget serves many purposes. It establishes priorities for the fiscal year, ensuring that current resources are spent on the most pressing City needs; it serves as a long-term policy and planning tool for City management; and it fulfills the budgetary requirements of the Ohio Revised Code. Unlike the state and federal governments, the City's fiscal year is the same as the calendar year, running from January 1 through December 31. The budget planning process officially begins in July when the City Auditor prepares and submits a tax budget to the County Auditor containing forecasted revenues, expenditures, and cash balances for every fund for the upcoming budget year. These estimates are derived from the Auditor's analysis of historical revenue trends and knowledge of conditions that are likely to affect the local economy. With these estimates in place, departments begin submitting their budget requests in August. Departmental budget requests are typically reviewed by the Finance Committee of City Council at one or more budget hearings held in September and October, before the Mayor and City Auditor present their proposed budget to the full Council in November. Council must then approve their version of the budget by passing an ordinance at or before the first Council meeting in January. Throughout the year, departments may modify their operating budgets by moving money between line-items. However, any change to the totals on the budget ordinance requires a full vote of Council. In addition, modifications to the capital items approved by Council must go to the Finance Committee for review. Organization of Accounts The accounts of the City are organized on the basis of funds, each of which consists of one or more account groups with its own set of self-balancing accounts. There are three broad categories of funds: 1. Governmental Funds 2. Proprietary Funds 3. Fiduciary (Trust & Agency) Funds A description of each of the City s funds by category follows. Governmental Funds Governmental funds account for all services and activities traditionally associated with government. These funds can be further separated into their respective types below. General Fund The General Fund is the City s main operating account and consists of all resources except those required to be accounted for in another fund. Under Ohio law, transfers may legally be made from the General Fund to any other fund. Special Revenue Funds These funds account for revenues earmarked by law to be spent for specified purposes. The City has 19 budgeted special revenue funds, each of which is listed below with its dedicated revenue source identified in parentheses:

5 Introduction 3 o Street Construction Fund (portion of the state gasoline tax and motor vehicle license registration fees designated for street maintenance and repairs) o State Highway Fund (portion of the state gasoline tax and motor vehicle license registration fees designated for state highways located within the City) o Parks Fund (proceeds of a 0.1 income tax levy approved by voters in 1993 for parks and recreation purposes) o Recreation Fund (same as above) o HUD Fund (grant monies received from the federal Department of Housing and Urban Development for qualified housing and community development projects) o State Grants Fund (grant monies received from various state agencies for security and crime victim protection purposes) o Floodwall Fund (annual transfers from the General Fund which are required to be made by City ordinance for maintenance of the floodwall) o Cablevision Fund (transfers from the General Fund which are required to be made by the cable franchise agreement for upkeep of the cable system) o Unallocated Income Tax Fund (excess income tax receipts collected after the City has met its estimates for the year) o Income Tax Refund Fund (excess income tax receipts which are used to pay for refunds) o Law Enforcement Trust Fund (proceeds from the sale of forfeited property or contraband which are allocated to the Chillicothe Police Department) o Indigent Drivers Fund (portion of fines collected from DUI offenders which is used to pay for alcohol treatment programs) o OMVI Fund (portion of fines collected from OMVI offenders which is used to pay for costs associated with OMVI education and enforcement) o Mandatory Drug Fines Fund (portion of fines collected from drug trafficking offenders which is required to be returned to the Chillicothe Police Department) o Traffic Control-On St Fund (on-street parking meter collections which are used to pay for parking enforcement) o Traffic Control-Off St & Parking Facility Fund (off-street parking meter collections which are used to pay for parking enforcement and the parking facility on East Fourth Street) o Bus Fund (proceeds of a 0.1 income tax levy approved by voters in 1981 for operation of the bus transit program)

6 4 Introduction o Police Pension Fund (portion of property taxes designated for payment of current and longterm Ohio Police & Fire Pension liabilities) o Fire Pension Fund (same as above) Debt Service Funds Debt service funds are used to accumulate resources for, and service the principal and interest due on, all general long-term debt other than enterprise fund debt. The City has one debt service fund, the Debt Service Reserve Fund, which is currently being used to retire the principal and interest due on its general obligation bonds issued for sewer upgrades and landfill closure related requirements. Capital Project Funds Capital project funds account for capital projects undertaken by the City. Each of the City s 6 capital project funds is listed below with its purpose identified in parentheses: Proprietary Funds o Capital Improvement Fund (any purpose not specified by the other capital funds) o Issue II Fund (improvements to various streets and alleys made with Issue II money received from the Ohio Public Works Commission) o Safety Levy Capital Fund (police and fire capital purchases made with one-fourth of the proceeds of a 0.4 income tax levy approved by voters in 1984) o Landfill Closure Fund (landfill post-closure care and monitoring costs paid for with transfers from the General Fund) o Parks & Rec Capital Fund (parks and recreation capital purchases made with one-fourth of the proceeds of a 0.1 income tax levy approved by voters in 1993) o Streetscape Fund (streetscape improvements made with transfers from the General Fund) Proprietary funds account for services and activities that are similar in nature to a private business. These funds can be further separated into their respective types below. Enterprise Funds Enterprise funds account for goods or services provided to the public for a fee that makes the entity self-supporting. The City has 2 enterprise funds to account for its basic municipal utility services: o Water Fund (includes both the operation, maintenance, and repair of the Water System and all debts incurred by the Water System) o Sewer Fund (includes both the operation, maintenance, and repair of the Sanitary Sewer System and all debts incurred by the Sewer System) Internal Service Funds Internal service funds account for operations serving other funds or departments within a government on a cost-reimbursement basis. The City has one internal service fund, the Postage Rotary Fund, whereby all postage expenditures are consolidated into a single fund.

7 Introduction 5 Fiduciary (Trust & Agency) Funds Fiduciary funds account for assets held by the City in a trustee capacity. The City has the following fiduciary funds: Carlisle Hill Trust Fund The Carlisle Hill Trust Fund accounts for the non-expendable principal and interest earnings on a trust bequeathed to the City for purposes of maintaining the entryway to Carlisle Hill. Unclaimed Monies Fund The Unclaimed Monies Fund accounts for assets held by the City for owners of unclaimed intangible property. Subdivision Inspection Fund The Subdivision Inspection Fund accounts for fees collected by the City for inspection of new subdivisions. State Building Permits Fund The State Building Permits Fund accounts for the 3 state fee added to all building permit charges. Budgetary Basis of Accounting Like many municipalities, the City of Chillicothe uses a different accounting method for its day-to-day operations and budgeting than for its financial statements. This is due to different legal and reporting requirements for cities. The day-to-day operations of the City, as reflected in this budget document, are conducted and reported on a cash basis, while the financial statements appearing in the City s CAFR conform to generally accepted accounting principles (GAAP). The major differences between these methods are as follows: 1. Under GAAP, transactions are reported on either a full accrual basis or a modified accrual basis, which means that revenues and other financing sources are counted as soon as they become both measurable and available, regardless of when the related cash flows take place. Measurable means that the amount of the transaction can be determined, and available means that the transaction is not more than sixty days after the fiscal year's end. On a cash basis, revenues and other financing sources are counted at the time they are received, which is often much later than the time of accrual. 2. On a cash basis, encumbrances (monies already committed to an existing purchase order) are treated as expenditures. This is never the case under GAAP. 3. Fund structure can differ under the two methods. For example, special revenue funds that work together for a common purpose are often combined and reported together as one fund under GAAP. This is true of the following funds in the City s CAFR: Parks and Recreation (reported as the Parks and Recreation Fund ), the Unallocated Income Tax and Income Tax Refund funds (reported as the Income Tax Fund ), the Traffic Control funds (reported as the Parking Fund ), and the Subdivision Inspection and State Building Permits funds (reported as the Deposits Agency Fund ). In addition, the City s CAFR includes one additional fund, the Court Agency Fund, which tracks Court fines and forfeitures which are being held on deposit prior to being disbursed, and it also eliminates the Postage Rotary fund by including postage expenditures within the General Fund.

8 Budget in Brief 2012 Budget in Brief The proposed budget for 2012 allocates $50,183,240 among the City s various fund types as set forth below. Within this total is $4,341,000 of new debt to be rolled over and retired for the first time in Excluding these debt rollovers, the 2012 budget represents a $3,656,483 decrease from the anticipated final 2011 budget of $49,498,723, mostly due to decreases in federal and state funding. Budgeted Amounts By Fund Type Internal Service and Trust & Agency Funds, 89,175, 0 Enterprise Funds, 16,103,524, 32 General Fund, 21,447,162, 43 Special Revenue Funds, 10,801,692, 22 Capital Project Funds, 1,664,362, 3 Debt Service Fund, 77,325, 0 The summary on the next page breaks the budget down even further to the individual fund level, providing a fund-by-fund analysis of the revenues, expenditures, and beginning and ending cash balances anticipated for 2012.

9 2012 Budget in Brief 7 Fund Analysis Est Bal 1/1/12 Est Revenue Total Available Expenditures Est Bal 12/31/12 Regular General $ 1,120,000 $ 17,275,491 $ 18,395,491 $ 18,294,887 $ 100,605 Mun Ct Spec Funds 1,803,000 2,158,000 3,961,000 3,152, ,725 All General 2,923,000 19,433,491 22,356,491 21,447, ,330 Street Construction 150,000 2,112,000 2,262,000 2,244,020 17,981 State Highway 100,000 75, , ,000 Parks 60, , , ,648 40,303 Recreation 113, , , ,596 11,684 HUD 306, , , ,000 0 State Grants 70, , , ,218 70,000 Floodwall 60,000 60, ,000 77,100 42,900 Cablevision 5, , ,765 Unallocated Income Tax 8, , ,795 Income Tax Refunds 75, , , ,000 5,000 Law Enforcement Trust 56,000 17,000 73,000 20,000 53,000 Indigent Drivers 250,000 30, ,000 50, ,000 OMVI 4,400 2,000 6, ,400 Mandatory Drug Fines 32,000 3,000 35,000 10,000 25,000 Traffic Control-On St 27, , , ,311 14,419 Traffic Control-Off St & 55,000 9,500 64,500 46,000 18,500 Parking Facility Bus 10,000 4,765,993 4,775,993 4,660, ,980 Police Pension 3, , , ,956 3,472 Fire Pension 2, , , ,830 7,241 All Spec Revenue 1,388,982 10,264,149 11,653,131 10,801, ,439 Debt Service Reserve 16,647 77,325 93,972 77,325 16,647 All Debt Service 16,647 77,325 93,972 77,325 16,647 Capital Improvement 32, , ,000 Issue II Safety Levy Capital 990,000 1,542,500 2,532,500 1,485,463 1,047,037 Landfill Closure 45,000 40,000 85,000 58,000 27,000 Parks & Rec Capital 260, , , , ,421 Streetscape 3,000 15,000 18,000 15,000 3,000 All Capital Project 1,330,000 1,772,820 3,102,820 1,664,362 1,438,458 Water 5,497,282 8,252,000 13,749,282 10,315,084 3,434,198 Sewer 4,198,207 3,656,000 7,854,207 5,788,441 2,065,767 All Enterprise 9,695,489 11,908,000 21,603,489 16,103,524 5,499,965 Unclaimed Monies 64,000 15,000 79,000 11,420 67,580 Carlisle Hill Trust 3, , ,255 Subdivision Inspection 29, , ,323 State Building Permits 1,000 3,500 4,500 3,500 1,000 Postage Rotary 13,000 74,255 87,255 74,255 13,000 All Trust/Agency & IS 110,558 92, ,333 89, ,158 Total $ 15,464,675 $ 43,548,561 $ 59,013,236 $ 50,183,240 $ 8,829,996

10 Budget in Brief Restricted Resources Some of the resources listed above have legal restrictions which prevent them from being appropriated and expended by the City for general purposes. These restrictions exist because of an ordinance or a bond or trust agreement that establishes the restriction. The table below lists the City s restrictions as of January 1, Est Restrictions 1/1/12 Affected Fund Description 1,806,000 General Fund Special Mun Ct Funds 1,200,000 Water Fund R&I Fund (created by bond) 1,103,000 Water Fund Reserve Fund (created by bond) 618,466 Sewer Fund R&I Fund (created by bond) 739,521 Sewer Fund Reserve Fund (created by bond) 1,000 Carlisle Hill Trust Non-expendable Principal Revenue Estimates The total estimated revenue for 2012 is $43,548,561, which is $1,785,284 less than the $45,333,845 estimated for This is due to decreases in intergovernmental revenue resulting from the State of Ohio s 25 reduction in the Local Government Fund and accelerated phase-out of the tangible personal property tax. Although local taxes increased slightly in 2011 and are expected to perform well again in 2012, these gains will be offset by a decrease in other financing sources resulting from the City s various debt retirements and onetime use of Safety Levy Capital funds for payment of salaries in The following pie chart identifies the various types of revenue collected by the City and their relative contributions to the whole. Estimated Revenue From All Sources Other Financing Sources, $12,234,631, 28 Local Taxes, $12,619,333, 29 Service Charges, $11,274,090, 26 Intergovernmental, $5,399,676, 12 Special Assessments, $50,000, 0 Miscellaneous, $294,020, 1 Fines, Licenses & Permits, $1,676,810, 4

11 2012 Budget in Brief 9 Payroll Summary The City workforce consists of 258 full-time equivalent (FTE) employees. Employees who work at least 40 hours per week are counted as 1 FTE and employees who work less than 40 hours per week are counted as 0.5. The table below shows the anticipated staffing levels of each department for 2012 and the estimated personnel costs. City Department Est Salaries/Fringes List of Positions Budgeted Mayor $ 367,000 Mayor, Secretary, Econ Dev Secretary, HR Director, Diversity Manager Council 194,555 9 Council, President, Clerk Auditor 358,213 Auditor, 2 System Admins, Acct Clerk, Clerk Law Director 554,505 Law Director, 5 PT Asst LD, Ofc Manager, Clerk, Clerk-Steno Treasurer 103,668 Treasurer, PT Clerk Municipal Court 1,651,820 2 Judges, Visiting Judge, Magistrate, Clerk of Cts, 2 Bailiffs, 2 Ct Reporters, 2 Probation Officers, PT Victim Advocate (paid for by grant), 9 Deputy Clerks, System Analyst, Security Guard, 2 PT Security Guards, 2 PT Deputy Bailiffs Income Tax 239,870 Tax Auditor, Acct Clerk, Clerk Engineering/Signals 530,925 Engineer, Ofc Manager, Bldg Official, Elec Inspector, Electrician Civil Service 67,901 3 Commissioners, Administrator Police 4,855,043 Chief, 3 Capts, 6 Sgts, 36 Police Officers, 2 Clerks, 3 Dispatchers, PT Nuisance Officer Fire 4,765,151 Chief, 2 Asst Chiefs, Secretary, 2 Capts, 6 Lts, 35 Firefighters Parks 247,330 Parks & Rec Director, Parks Supervisor, Truck Driver, Laborer Recreation 322,146 Parks & Rec Director, 3 Groundskeepers, Floodwall Mower, 2 PT Groundskeepers, PT Seasonal Workers Swimming Pool Service Dept Transit Water Admin Sewer Admin Water Supply & Treat Sewer Supply & Treat Water Distribution 66,248 Seasonal Lifeguards 1,607,695 Safety Service Director, Ofc Manager, Street Superint, 3 Equip Operators, 2 Gen Mntc, 6 Truck Drivers, 8 Laborers 1,646,463 Transit Director, Fleet Manager, Secretary, 2 Shift Leaders, 2 Mechanics, 2 Utility Workers, 10 Bus Operators, 10 PT Bus Operators 378,749 Utilities Director, Billing Supervisor, Secretary, 2 Clerks, 2 Meter Readers, 1 Eng Aide, 6 PT Summer Help 366,544 Utilities Director, Billing Supervisor, Secretary, 2 Clerks, 2 Meter Readers, 1 Eng Aide, 6 PT Summer Help 883,721 Water Supervisor, WTP Admin Asst, Lead WTP Operator, 5 WTP Operators, Instr/Elec Tech, Mntc Tech, Lab Tech 1,005,802 Sewer Superint, Pretreat Coordinator, Lead WWTP Operator, 6 WWTP Operators, Instr/Elec Tech, Mntc Tech, Lab Tech, Clerk Steno 699,719 Utility Supervisor, Backflow Prevention Manager, Crew Leader, Equip Operator, Water Mntc, 2 Gen Mntc, Meter Service Sewer Collection 452,387 Utility Supervisor, Crew Leader, 2 Gen Mntc, 2 Laborers Total $ 21,365,455

12 Budget in Brief Interfund Activity City Council can authorize transfers from the General Fund to any other fund and from one special purpose fund to another with the same purpose. However, state law prohibits transfers from a special purpose fund to the General Fund because of the risk that monies will be expended for something other than their legal purpose. Reimbursements and exchange transactions (the sale of goods or services from one fund to another) are not considered transfers and are allowed if reasonable. All proposed interfund activity for 2012 is detailed below. From Transfers from General Fund $409,032 General ( ) Police Pension ( ) 560,971 General ( ) Fire Pension ( ) 77,325 General ( ) Debt Service Reserve (378) 450,000 General ( ) St Const (220) 60,000 General ( ) Floodwall (228) 240,000 General ( ) Income Tax Refunds (235) 130,000 General ( ) Traffic Control-On St (240) 40,000 General ( ) Landfill Closure (456) 15,000 General ( ) Streetscape (458) 30,000 General ( ) Sewer (750) Parking Fund Transfers 30,000 Traffic Control-Off St ( ) Traffic Control-On St (240) 16,000 Parking Facility ( ) Traffic Control-On St (240) Reimb for Indirect Costs 152,313 Bus ( ) General (010) 286,231 Water ( ) General (010) 200,846 Sewer ( ) General (010) Reimb for Income Tax Refunds 19,375 Bus ( ) General (010) 9,688 Safety Levy Cap-Police ( ) General (010) 9,688 Safety Levy Cap-Fire ( ) General (010) 19,375 Parks & Rec Capital ( ) General (010) Reimb for Payroll 31,514 VOCA ( ) General (010) 161,800 COPS ( ) General (010) 383,904 SAFER ( ) General (010) 70,000 Mun Ct-Computers ( ) General (010) 9,800 Floodwall ( ) Recreation (223) Purchase/Sale of Postage 58,300 General (010-various) Postage Rotary (890) 800 Recreation ( ) Postage Rotary (890) 300 Traffic Control-Off St ( ) Postage Rotary (890) 300 Bus ( ) Postage Rotary (890) 7,255 Water (710-various) Postage Rotary (890) $7,300 Sewer (750-various) Postage Rotary (890) To

13 2012 Budget in Brief 11 Debts The City has a relatively low debt burden and prefers to pay for capital improvements with cash on hand whenever possible. However, it will consider financing a major project if the benefits of the project will extend over the term of repayment. There are currently four categories of City debt, each of which is explained below. 1. Revenue Bonds These are long-term obligations in which the revenues of an enterprise fund have been pledged for payment of principal and interest, but not the full faith and credit of the municipality. The City has outstanding revenue bonds for its water system. 2. General Obligation (G.O.) Bonds These are long-term obligations in which the full faith and credit of the municipality have been pledged for payment of principal and interest. The City has G.O. bonds outstanding for Ohio Police & Fire Pension liabilities, sewer upgrades, and landfill closure requirements. 3. General Obligation Bond Anticipation Notes (BANs) These are short-term obligations maturing in one year or less, which have been issued in anticipation of future bonds that will be used to retire the debt. The City has BANs outstanding for street and alley work completed in 2008, as well as for the acquisition of the Chillicothe Transit Facility and new Municipal Court building, and for upgrades to its water and sanitary sewer systems. In late 2011, new BANs were issued for the acquisition of two new pumper trucks for the fire department and an armored vehicle for the police department. 4. Term Loans These are loans given for a specified term of repayment. The City s only outstanding term loan is a loan given by the Ohio Public Works Commission in 2005 for a 10-year term. The following table sets forth all of the City s debts as of January 1, 2012 and the estimated balances as of December 31, Debt Schedule Term Int Rate Bal 1/1/12 Princ Added Princ Retired Int Due Est Bal 12/31/12 Revenue Bonds WTP Mortgage G.O. Bonds Police Pension Fire Pension WWTP Upgrades Landfill Closure 10/1/03-12/1/14 6/1/99-12/1/24 6/1/99-12/1/24 5/1/03-12/1/23 5/1/03-12/1/ $ 3,520,000 0 $ 1,130,000 $ 147,188 $ 2,390, , ,000 4,744 80, , ,000 16, , ,415, ,000 52,960 1,320, , ,000 2,325 0

14 Budget in Brief Debt Schedule Term Int Rate Bal 1/1/12 Princ Added Princ Retired Int Due Est Bal 12/31/12 BANs 2008 Street Program Transit Facility Mun Ct Bldg ARMC Water Proj Neenah Gardens Safety Vehicles Term Loans 6/8/11-6/8/12 8/25/11-8/24/12 12/21/11-12/21/12 3/10/11-3/9/12 9/22/11-9/20/12 11/29/11-11/29/ , , ,000 13, , ,200,000 1,200,000 1,200,000 24,000 1,200, ,000,000 1,900,000 2,000,000 25,000 1,900, ,441,000 2,441,000 2,441,000 46,379 2,441, , , ,000 11, , ,100, ,000 1,100,000 19, ,000 OPWC Loan 7/1/05-1/1/ , , ,225 Total $ 13,763,838 $ 7,681,000 $ 9,673,613 $ 363,077 $ 11,771,225 State law places direct and indirect limits on the amount of debt the City can incur. Ohio Revised Code limits the City s overall net indebtedness and the portion of its indebtedness incurred without a vote of the electorate to 10.5 and 5.5 of assessed property valuation, respectively. Net indebtedness is defined as the City s gross indebtedness, less the balance on hand in its debt service funds. It does not include obligations that are exempt from the limits by statute. Nearly all of the City s obligations are exempt because they are secured by pledges of enterprise fund revenues which will be used to service the debt. In addition to setting the 10.5 and 5.5 direct limits, the Ohio Constitution also indirectly limits the amount of unvoted debt that can be incurred to a level at or below what would require ten mills of taxation per dollar of assessed property valuation. This is known as the ten mill limit. The difference between the City s direct and indirect debt limits and its net indebtedness represents the legal debt margin available for issuing future debt. Below is a summary of the City s debt limits at the beginning and end of Debt Limits Est 1/1/2012 Est 12/31/2012 Direct Debt Limits - ORC Assessed Property Valuation $ 409,792,080 $ 409,792,080 Overall Debt Limit (10.5 Valuation) 43,028,168 43,028,168 Unvoted Debt Limit (5.5 Valuation) 22,538,564 22,538,564

15 2012 Budget in Brief 13 Debt Limits Est 1/1/2012 Est 12/31/2012 Net Indebtedness 10,227,191 9,364,578 Net Indebtedness, Unvoted Portion 10,227,191 9,364,578 Margin Available for All Future Debt 32,800,977 33,663,590 Margin Available for Future Unvoted Debt $ 12,311,373 $ 13,173,986 of Overall Debt Limit Remaining of Unvoted Debt Limit Remaining Indirect Debt Limit - The Ten Mill Limit Millage Permitted by Law Millage Required for Current Debt Service Margin Available for Future Millage HUD Funds Federal monies awarded to the City by the Department of Housing and Urban Development are tracked in a separate fund. This fund accounts for the HUD formula grant, as well as all other grants related to housing and community development (e.g. CHIP, neighborhood stabilization, downtown revitalization, etc.). Since these grants are not finalized until very late in the year, estimates are used in place of a full itemization. For 2012, the total resources and expenditures estimated for the HUD fund are $660,000. Exact amounts will be added to the appropriation ordinance before it is sent to Council for approval.

16 General Fund Revenue 2012 General Fund Revenue About half of the City s revenue goes into the General Fund. Below is a complete list of general revenue sources. Description Actual 2010 Budgeted 2011 Est 2012 Amt Local Taxes 0.1 Income Tax $ 6,672,920 $ 6,812,500 $ 7,030,000 $ 217, Safety Levy 1,995,691 2,043,750 2,106,000 62,250 3 Real Estate Tax 1,040,508 1,026,908 1,026, Bed Tax 173, , ,000 25, Trailer Tax 2,525 2,500 2, TPP Tax 5, Subtotal 9,890,210 10,060,658 10,365, ,750 3 Intergovernmental TPP Tax Replacement 245,607 29,771 0 (29,771) -100 Local Govt Fund-County 843, , ,632 (276,375) -30 Local Govt Fund-State 136, ,100 98,833 (43,267) -30 Estate Tax 187, , ,000 (270,000) -35 County Reimb for Mun Ct 169, , ,000 21, Cigarette Tax 1,597 1,500 1, Liquor & Beer Permits 34,827 30,000 30, Utility Deregulation 14,347 11,879 0 (11,879) -100 Subtotal 1,633,020 2,068,258 1,457,965 (610,292) -30 Special Assessments Special Assessments 50,186 50,000 50, Subtotal 50,186 50,000 50, Charges for Services Refuse Collection Fee 1,015,571 1,010,000 1,015,000 5,000 0 EMS Fees 1,138,073 1,100,000 1,200, ,000 9 Indirect Cost Reimb-Water 209, , , Indirect Cost Reimb-Sewer 558, , , Indirect Cost Reimb-Bus 279, , , Pool-Tickets 41,979 40,000 55,000 15, Pool-Concessions 1,200 1, (600) -50 Copy Machine Fees 1,648 1,600 1, Subtotal 3,245,446 2,791,190 2,910, ,400 4 Fines, Licenses, & Permits Mun Ct-City Costs 480, , ,000 50, Mun Ct-Civil Costs 175, , ,160 10,000 5 Mun Ct-Small Claims Costs 8,619 10,000 7,000 (3,000) -30

17 2012 General Fund Revenue 15 Description Actual 2010 Budgeted 2011 Est 2012 Amt Mun Ct-Highway Fines 94, ,000 90,000 (10,000) -10 Mun Ct-City Fines 80,311 90,000 70,000 (20,000) -22 Redflex Traffic System 23, Parking Violations 6,745 5,000 2,500 (2,500) -50 Income Tax Collection Fee 1,766 1,500 1, Cable Franchise Fees 305, , ,000 10,000 3 Contractor Fees 18,225 20,000 20, Stormwater Fees Business Licenses 1,813 1,900 5,400 3, Taxicab Licenses Building Permits 81,532 80, ,000 20, Yard Sale Permits 1,510 1,500 1, Other Permits 3,263 3,100 3, Subtotal 1,283,622 1,288,810 1,346,810 58,000 5 Miscellaneous Interest 59,328 75,000 75, Donations-Misc 16,250 46,000 20,000 (26,000) -57 Donations-Pool Mntc Donations-Fireworks 20,976 20,000 20, Donations-Black History 1,525 1,000 1, Witness & Jury Fees 2,174 2,000 2, Return Check Charge 3,025 3,000 3, Misc-All Departments 8,877 8,500 8, Subtotal 112, , ,500 (26,000) -17 Other Financing Sources Sale of Fixed Assets 5,639 5,000 5, Employees' Share Ins 161, , ,000 41, Transfers In-Unallocated 400, Transfers In-Grant Reimb 119, , ,218 63, Transfers In-Payroll Reimb 69,665 70,000 70, Transfers In-Misc 84, ,165 55,000 (319,165) -85 Other Reimb & Refunds 80,185 50,000 30,000 (20,000) -40 Open Credit/Overpayment 7,769 15,000 20,000 5, Subtotal 928,374 1,245,289 1,015,218 (230,071) -18 Mun Ct Spec Revenue Computers 99,009 90, ,000 10, Building Fund 2,227,077 2,130,000 2,030,000 (100,000) -5 Probation Services 10,150 10,000 10, Alcohol Monitoring 16,778 18,000 18, Subtotal 2,353,015 2,248,000 2,158,000 (90,000) -4 Total $ 19,496,026 $ 19,907,705 $ 19,433,491 $ (474,213) -2

18 Budget in Full 2012 Budget in Full The 2012 budget for each City department is provided below, along with comparative data from the previous two budget years. You can navigate through the departments alphabetically by using the bookmark links on the left-hand side of your PDF reader. Departmental Budgets Actual 2010 Budgeted 9/1/11 Proposed 2012 Amt Police Department Reg Salaries-Hourly $ 1,726,443 $ 1,550,121 $ 1,636,540 $ 86, Overtime Salaries 172, , , Shift Differential 44,838 64,620 64, Out of Classification 47,287 28,000 37,600 9, Bereavement Leave 4,261 4,900 4,600 (300) Military Leave 4,871 5,200 5,000 (200) Injury Leave 5,081 5,800 5,400 (400) Longevity 46,687 48,250 44,950 (3,300) Hazard Duty 304, , ,000 6, Intoxilizer 2,250 3,500 3, Computer 1,288 4,200 4, Firearms 1,138 1,500 1, License 0 1,100 1, PR-24 Instructor 4,350 1,000 1, Detective Oncall 2,450 2,100 2, Insurance Opt-out 7,025 7,410 8,450 1, Holiday 233, , ,031 (9,758) Sick Leave 135, , ,000 (49,800) Vacation Pay 189, , ,400 (25,300) Comp Time 40,935 36,700 38,800 2,100 6 Subtotal Salaries 2,974,552 2,959,090 2,975,791 16, P.E.R.S. 29,563 39,743 26,944 (12,799) Deferred Pickup 1,985 3,009 7,757 4, P.E.R.S. Pension Pickup 13,866 13,431 13, P/F Pension Pickup 184, , ,439 1, Medicare 35,654 30,880 34,338 3, Police Pension 396, , ,213 (77,586) Workers Compensation 122, ,321 89,274 (15,047) Unemployment 822 5,719 59,515 53, Life Insurance 9,152 7,800 7, Health Insurance 821, , , , Subtotal Fringes 1,615,241 1,688,472 1,779,433 90,961 5

19 2012 Budget in Full 17 Departmental Budgets Actual 2010 Budgeted 9/1/11 Proposed 2012 Amt 7602 Equip-Mntc & Repair 2,288 3,900 4, Equip-Small Machine Telephone 8,048 8,000 8, Electric 371 4,000 4, Gas 154 2,000 2, Fuel 87, , , Radio & Repair 4,982 14,630 17,000 2, Vehicle Repair 20,016 20,100 20,000 (100) Tires & Repair 5,526 5,974 6, Vehicle Supplies Uniform Clean & Rental 4,337 5,000 5, Uniform Allowance 17,556 29,852 28,000 (1,852) Subscriptions Copy Machine Expenses 6,998 10,600 12,800 2, Office Equip & Machines Misc Supplies 2,142 2,500 2, Office Supplies 3,206 5,000 5, Computer Supplies/Accessories 1,739 9,220 42,271 33, Printing 573 2,100 2, Educational Material , Postage Legal Expenses Ammunition 2,241 6,300 6, Maintenance Contracts 7,824 10,000 19,752 9, Computer Mntc 3, ,500 1, Prisoners Expense-Jail 369, Outside Contracts 69,278 67,000 75,000 8, Parking Rental 4,650 4,650 4, Travel Expense 270 1,475 2, Miscellaneous 0 11,348 8,584 (2,764) Insurance-Vehicle 9,472 10,000 10, Towing , Organization Dues Training 7,410 15,325 16, Employee Awards & Other 80 1,000 2,000 1, Prisoner Medical & Misc 2,007 2,599 5,000 2, Alcohol & Drug Test 1,816 2,000 2, Credit Bureau Check-Personnel Refunds (5) Petty Cash

20 Budget in Full Departmental Budgets Actual 2010 Budgeted 9/1/11 Proposed 2012 Amt 7712 F.O.J. Fund 9,101 6,791 10,000 3, Fees 1,309 3,350 21,110 17, Postage Rotary 770 1,000 1, Subtotal Other 656, , ,067 81, Total 5,246,639 5,043,426 5,232, ,864 4 Fire Department Reg Salaries-Hourly 1,660,908 1,332,043 1,525, , Overtime Salaries 179, , , Out of Classification 171, , ,900 (5,700) Bereavement Leave 3,450 3,800 3,600 (200) Military Leave 0 7,500 7, Injury Leave 37,049 15,400 26,200 10, Squad Duty 30,930 32,000 31,500 (500) Longevity 37,491 39,450 35,450 (4,000) E.M.T. Pay 8,702 9,000 9, Paramedic Pay 17,116 16,400 16, Hazard Duty 13,200 13,200 13, License 4,350 4,150 4, Insurance Opt-out 3,750 4,300 9,750 5, Holiday 143, , ,499 (39,613) Sick Leave 177, , ,600 (39,400) Vacation Pay 344, , ,900 (18,650) Comp Time 24,105 29,000 26,600 (2,400) Personal Days 39,658 39,500 39, Subtotal Salaries 2,896,952 2,768,258 2,868,084 99, P.E.R.S. 6,020 62,470 5,764 (56,706) Deferred Pickup 1,719 1,890 8,706 6, P.E.R.S. Pension Pickup 3,016 2,855 2, P/F Pension Pickup 188, , ,654 2, Medicare 29,303 23,825 29,096 5, Fire Pension 549, , ,630 (9,298) Workers Compensation 109,965 97,205 86,043 (11,162) Unemployment 4,409 17,593 57,361 39, Union Insurance 24,273 23,370 26,220 2, Life Insurance 2,133 3,432 3, Health Insurance 710, , , , Subtotal Fringes 1,630,464 1,682,794 1,824, , Equip-Mntc & Repair 16,230 24,435 30,000 5, Equip-Small Machine 2,190 1,450 2,500 1, Telephone 10,956 12,500 15,000 2,500 20

21 2012 Budget in Full 19 Departmental Budgets Actual 2010 Budgeted 9/1/11 Proposed 2012 Amt 7610 Fuel 28,746 27,000 40,000 13, Radio & Repair 7,140 16,400 20,000 3, Vehicle Repair 11,969 13,000 15,000 2, Tires & Repair 1, ,000 1, Vehicle Supplies 345 1,000 1, Uniform Clean & Rental Uniform Allowance 31,972 41,550 42, Subscriptions , Copy Machine Expenses 3,673 3,700 3, Office Equip & Machines 81 1,250 1, Misc Supplies 10,173 14,300 14,000 (300) Office Supplies 1,370 1,500 1, Computer Supplies/Accessories 770 1,750 2, Printing 3,368 2,500 3, Educational Material 2,060 1,500 2, Physical Expense 0 10,000 10, Misc Tools & Hardware 298 1,100 1, Lease 2,950 2,500 3, Postage Ammunition EMS Supplies 67,117 61,200 75,000 13, Maintenance Contracts 9,528 10,000 11,000 1, Computer Mntc 4,202 6,800 7, Outside Contracts 6,555 6,200 7, Travel Expense Miscellaneous 0 0 7,500 7, Insurance-Vehicle 17,457 17,765 25,000 7, Towing , Organization Dues 712 1,700 1,000 (700) Training 11,571 12,200 26,150 13, Refunds 7, Petty Cash Fees 1,100 1,000 1, Postage Rotary Subtotal Other 262, , ,750 76, Cap-Equipment 32,500 4,544 0 (4,544) -100 Subtotal Capital 32,500 4,544 0 (4,544) -100 Total 4,822,391 4,752,786 5,066, ,774 7 Civil Defense Sirens Miscellaneous 6,350 6,350 6,

22 Budget in Full Departmental Budgets Actual 2010 Budgeted 9/1/11 Proposed 2012 Amt Total 6,350 6,350 6, Humane Society Workers Compensation Subtotal Fringes Outside Contracts 4,000 4,000 4, Subtotal Other 4,000 4,000 4, Total 4,048 4,000 4, School Crossing Guards Reg Salaries-Hourly 30, Longevity 2, Sick Leave 3, Subtotal Salaries 36, P.E.R.S. 4, P.E.R.S. Pension Pickup 2, Medicare Workers Compensation 1, Subtotal Fringes 9, Total 46, Swimming Pool Reg Salaries-Hourly 49,013 54,076 55, Subtotal Salaries 49,013 54,076 55, P.E.R.S. 6,606 5,400 7,700 2, Medicare (176) Workers Compensation 2, ,650 1, Unemployment 0 0 1,100 1, Subtotal Fringes 9,978 6,374 11,248 4, Equip-Mntc & Repair 1,247 7,625 5,000 (2,625) Electric 12,193 10,000 10, Gas 3,134 9,000 4,500 (4,500) Misc Supplies 222 5,023 3,500 (1,523) Chemicals 19,238 19,000 20,000 1, Pool Donations-Mntc & Repair 0 5,325 5,136 (189) Outside Contracts Refunds (20) Fees (228) -25 Subtotal Other 36,820 56,981 48,896 (8,085) Cap-Equipment 4, ,000 5, Subtotal Capital 4, ,000 5, Total 100, , ,144 2,713 2

23 2012 Budget in Full 21 Departmental Budgets Actual 2010 Budgeted 9/1/11 Proposed 2012 Amt Planning Commission Office Supplies Postage Rotary Total Design Review Board Office Supplies (50) Printing (50) Miscellaneous Postage Rotary Total Refuse Collection Reg Salaries-Hourly 231, , , , Overtime Salaries 11,182 10,000 10, Out of Classification 0 6,226 6,200 (26) Bereavement Injury Leave 0 6,295 6, Longevity 8,250 8,250 11,100 2, Holiday 14,440 9,056 16,218 7, Sick Leave 10,439 14,500 12,500 (2,000) Vacation Pay 26,217 25,100 25, Comp Time 5,191 6,800 6,000 (800) Personal Days 4,554 4,400 4, Subtotal Salaries 312, , , , P.E.R.S. 44,311 28,002 48,365 20, Deferred Pickup P.E.R.S. Pension Pickup 21,283 13,838 24,182 10, Medicare 3,734 1,666 4,288 2, Workers Compensation 13,621 12,539 10,793 (1,746) Unemployment 3,991 18,414 7,195 (11,219) Union Insurance 4,560 2,850 5,130 2, Life Insurance 1, , Health Insurance 106,929 83, ,474 57, Subtotal Fringes 200, , ,811 81, Equip-Small Machine Fuel 20,816 22,000 24,000 2, Radio & Repair Vehicle Repair 9,350 28,000 28, Tires & Repair 2,235 4,500 4, Vehicle Supplies 0 1,000 1,

24 Budget in Full Departmental Budgets Actual 2010 Budgeted 9/1/11 Proposed 2012 Amt 7615 Uniform Clean & Rental 2,229 3,000 3, Misc Supplies 816 2,500 2, Postage 0 1,000 1, Insurance-Vehicle 12,427 13,000 14,000 1, Towing 2,412 1,200 1, Refunds 963 2,000 2, Subtotal Other 51,248 78,475 81,800 3,325 4 Total 564, , , , Refuse Disposal Tip Fees 290, , , Total 290, , , Streets & Sidewalks Electric 270, , ,000 30, Strscpe Mntc 194 5,000 5, Total 270, , ,000 30, Mayor Reg Salaries-Hourly 117,456 85, ,137 18, Elected Official Salary 54,178 54,178 54, Department Head Salary 93,007 45,931 45, Bereavement (100) Longevity 6,050 3,150 4,600 1, Holiday 7,666 4,403 6,345 1, Sick Leave 3,788 5,300 4,500 (800) Vacation Pay 10,664 11,700 11,200 (500) Comp Time 3,745 2,900 3, Personal Days 1,760 1,900 1,800 (100) -5 Subtotal Salaries 298, , ,491 21, P.E.R.S. 42,369 37,786 32,425 (5,361) Deferred Pickup 1, , P.E.R.S. Pension Pickup 17,117 9,600 12,420 2, Medicare 4,331 2,774 3, Workers Compensation 11,926 10,305 7,095 (3,210) Unemployment 0 28,000 4,730 (23,270) Life Insurance Health Insurance 96,147 60,411 68,572 8, Subtotal Fringes 174, , ,509 (19,577) Telephone 11,278 10,000 10, Vehicle Repair Subscriptions 1,603 1,500 1,

25 2012 Budget in Full 23 Departmental Budgets Actual 2010 Budgeted 9/1/11 Proposed 2012 Amt 7620 Office Equip & Machines Misc Supplies Office Supplies Computer Supplies/Accessories 841 1,000 1, Printing Postage (5) Maintenance Contracts Computer Mntc 3,344 3,850 4, Travel Expense 590 1,500 1,000 (500) Meetings Miscellaneous Organization Dues 6,070 6,000 6, Training Employee Awards & Other (225) Petty Cash Fees Postage Rotary 1,187 1,200 1, Subtotal Other 27,769 28,410 28, Cap-Furniture & Fixtures Subtotal Capital Total 500, , ,766 2,944 1 Special Programs Volunteer 978 1,500 1, Fireworks 20,426 29,958 30, Subtotal Other 21,404 31,458 31, Ord Blk History Program 1,639 10,000 10, Subtotal Ordinances 1,639 10,000 10, Total 23,043 41,458 41, City Council Elected Official Salary 52,942 52,942 52, Department Head Salary 6,489 6,489 6, Longevity Subtotal Salaries 59,975 60,069 60, P.E.R.S. 8,397 8,410 8, P.E.R.S. Pension Pickup (499) Medicare Workers Compensation 2,395 1,909 1,802 (107) Life Insurance (156) Health Insurance 103, , ,992 22,213 22

26 Budget in Full Departmental Budgets Actual 2010 Budgeted 9/1/11 Proposed 2012 Amt Subtotal Fringes 115, , ,310 21, Office Supplies (10) Printing Meetings (20) Postage Rotary Subtotal Other (30) -9 Total 176, , ,699 21, Treasurer Reg Salaries-Hourly 21,588 19,293 20,537 1, Elected Official Salary 8,961 8,961 8, Injury Leave 0 2,200 2, Longevity 1,175 1,377 1, Holiday 1,728 1,860 1, Sick Leave 2,040 2,200 2,100 (100) Vacation Pay 3,398 3,100 3, Comp Time (100) Personal Days Subtotal Salaries 39,758 40,091 41,235 1, P.E.R.S. 5,557 5,613 5, Deferred Pickup P.E.R.S. Pension Pickup 2,156 2,179 2, Medicare Workers Compensation 1,583 1,341 1,237 (104) Unemployment Life Insurance Health Insurance 43,086 49,343 51,744 2,401 5 Subtotal Fringes 53,234 59,311 62,433 3, Equip-Mntc & Repair Telephone 1,086 1,300 1, Office Supplies Computer Supplies/Accessories Maintenance Contracts Computer Mntc 1,136 1,000 1, Outside Contracts Organization Dues Subtotal Other 3,237 3,175 3, Total 96, , ,118 4,541 4 Income Tax Department Reg Salaries-Hourly 101,896 97, ,348 7,483 8

27 2012 Budget in Full 25 Departmental Budgets Actual 2010 Budgeted 9/1/11 Proposed 2012 Amt 7111 Bereavement Leave 0 1,200 1, Longevity 2,722 2,900 2, Holiday 6,543 6,246 6, Sick Leave 3,316 10,500 6,900 (3,600) Vacation Pay 8,507 8,900 8,700 (200) Comp Time Personal Days 1,714 1,600 1, Subtotal Salaries 124, , ,118 3, P.E.R.S. 17,344 17,899 17, Deferred Pickup P.E.R.S. Pension Pickup 8,678 8,949 8, Medicare 1,808 1,854 1, Workers Compensation 4,741 4,123 3,994 (129) Unemployment ,662 2, Union Insurance Life Insurance Health Insurance 65,469 66,036 69,317 3,281 5 Subtotal Fringes 100, , ,752 5, Telephone Office Supplies Computer Supplies/Accessories , Printing 2,777 4,000 4, Lease Maintenance Contracts 4,335 4,335 4, Petty Cash Postage Rotary 16,376 20,000 20, Subtotal Other 24,760 29,585 31,050 1,465 5 Total 249, , ,920 11,236 4 Public Lands & Bldgs Insurance 2,250 2,400 2, Equip-Mntc & Repair 10,373 13,875 29,738 15, Equip-Small Machine (425) Equip-Rental Electric 85,908 84, ,000 16, Gas 27,383 55,000 65,000 10, Radio & Repair Misc Supplies 6,566 8,080 9, Heat & Air Cond Mntc & Repair 14,743 11,000 15,000 4, Misc Tools & Hardware 174 1,165 1, Maintenance Contracts 3,101 3,345 5,500 2,155 64

28 Budget in Full Departmental Budgets Actual 2010 Budgeted 9/1/11 Proposed 2012 Amt 7681 Janitorial Service 33, Computer Mntc 1, ,500 1, Outside Contracts 0 10,100 15,000 4, Insurance-Vehicle Fees (788) -100 Subtotal Other 186, , ,538 53, Cap-Property Mntc & Repair 11,809 20,000 52,200 32, Subtotal Capital 11,809 20,000 52,200 32, Ord SW-Locust & 4, Shawnee 8116 Ord SW Culv-Various 0 6,000 0 (6,000) -100 Subtotal Ordinances 4,878 6,000 0 (6,000) -100 Total 202, , ,738 80, Law Director Reg Salaries-Hourly 107, ,940 86,788 (30,152) Elected Official Salary 51,500 51,500 51, Department Head Salary 223, , ,411 (50,393) Bereavement Leave Longevity 3,950 4,325 4, Insurance Opt-out 4,160 4,160 1,950 (2,210) Holiday 6,114 7,121 5,413 (1,708) Sick Leave 2,942 3,400 3,200 (200) Vacation Pay 6,674 6,500 6, Comp Time (100) Personal Days 1,437 1,700 1,600 (100) -6 Subtotal Salaries 407, , ,412 (84,638) P.E.R.S. 56,738 58,785 46,705 (12,080) Deferred Pickup P.E.R.S. Pension Pickup 24,027 25,059 19,747 (5,312) Medicare 5,912 6,088 4,837 (1,251) Workers Compensation 15,879 14,138 10,182 (3,956) Unemployment 0 0 6,788 6, Life Insurance 1,440 1,428 1,116 (312) Health Insurance 116, , ,133 8,457 7 Subtotal Fringes 220, , ,093 (7,549) Telephone 2,981 2,600 3, Subscriptions 1,241 2,000 2, Copy Machine Expenses 4,514 5,000 5, Misc Supplies Office Supplies ,