City of Excelsior Springs, Missouri Annual Budget. For the Fiscal Year Ending September 30, 2011

Transcription

1 City of Excelsior Springs, Missouri Annual Budget For the Fiscal Year Ending September 30, 2011 Prepared by: Steven D. Marriott Director of Administrative Services

2 City of Excelsior Springs, Missouri Principal Officials Mayor and City Council Honorable Carolyn Schutte, Mayor Honorable Ambrose Buckman, Mayor Pro tem Honorable Ken Fousek, Councilman Honorable R.D. (Sonny) Parker, Councilman Honorable Jim Nelson, Councilman Frances Smith, City Clerk Administration David L. Haugland, City Manager Steve Marriott, Director of Administrative Services W. Kent Cantrell, Fire Chief John McGovern, Police Chief Chad Birdsong, Director of Public Works Tom Wall, Director of Public Utilities Tim Jarman, Golf Course Manager

3 City of Excelsior Springs, Missouri Annual Budget Table of Contents I. Introduction Letter of transmittal... i Adopted Budget Ordinance... iii Organizational Chart... iv II. Budget in Brief Introduction to the Budget... 1 Revenues... 2 Expenditures... 4 List of Funds Utilized... 6 III. General Fund (Fund 101) Revenue Graph... 8 Expenditures by Function and Category Graphs... 9 Schedule of Available Net Assets (Budget) Departmental Recap Departments within the General Fund: General Operations Fund Administration Municipal Court City Manager & City Council Finance Department Hall of Waters Building Operations Community Development Department Human Resource Department Police Department Fire Department Street Department Senior Center Public Transportation Department IV. Special Revenue Funds Special Revenue Fund Descriptions E-911 Phone Tax (Fund 211) Equitable Sharing (Fund 212) Capital Improvements (Fund 220) Capital Improvements E-911 (Fund 222) Transportation Trust (Fund 230) N.I.D. (Fund 240) Elms Hotel Event Fees (Fund 241)... 40

4 Special Revenue Funds Continued Construction Services (Fund 250) Community Development (Fund 260) Public Safety Sales Tax (Fund 270) Wal-Mart TIF Revenues (Fund 292) Paradise Playhouse TIF Revenues (Fund 293) Vintage Development TIF Revenues (Fund 294) Elms Hotel TIF Revenues (Fund 295) V. Project Funds Project Fund Descriptions Capital Equipment (Fund 310) Pollution Control Improvements (Fund 352) Water System Improvements (Fund 353) VI. Debt Service Funds Debt Service Fund Descriptions Debt Summary and Debt Service Schedules Debt Service (Fund 405) Wal-Mart Debt Service (Fund 492) VII. Enterprise Funds Enterprise Fund Descriptions Water (Fund 510) Pollution Control (Fund 520) Golf (Fund 530) Airport (Fund 540) Refuse (Fund 550) VIII. Appendices Agency Fund Descriptions General Fund Expenditures by Function General Fund Trending (Revenues) Property Tax Levies and Collections Assessed and Estimated Actual Value of Taxable Property Percentage of Annual Debt Service Expenditures for General Bonded Debt to Total General Fund Expenditures Water Fund Revenue Bond Coverage Pollution Control Fund Revenue Bond Coverage Tax Abated Property Enterprise Zone Detailed Revenue Worksheets Detailed Expenditure Worksheets

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6 September 30, 2010 To: Re: Mayor and City Council Letter of Transmittal On behalf of the Excelsior Springs City staff, and in accordance with Missouri statutes, I hereby submit the operating budget and supporting ordinance for your consideration. Our concluding fiscal year was marked by the continuation of the worst economic slowdown that our country has seen in many years. Even with this economic slowdown Excelsior Springs has continued to see commercial development. During this period, the community has seen completion of construction at the new VA Clinic and completion of construction of a new Sonic Restaurant as well as renovation of various commercial buildings downtown. Although the community has continued to see commercial development, residential development has tapered off. New housing starts have fallen from a high of 59 in 2003 to 3 in the concluding fiscal year. The Water, Pollution Control and Refuse funds are strong. During the concluding fiscal year the City completed a Water and Sewer rate study and adopted a rate increase for both Water and Sewer service in anticipation of issuing Certificates of Participation. The proceeds of these certificates will be used to improve the water distribution system, construct a new mechanical sewer plant, and make improvements to the sewer collection system. The Golf Course fund continues to operate at a loss on both cash basis and accrual basis. During the concluding fiscal year the City Council elected to forgive interfund debt owed to the General Fund in the amount of $783,443. In addition, the Capital Improvements Authority approved funding to improve the cart paths and purchase equipment.

7 As in years past, department heads have been tasked with maintaining tight fiscal controls over their respective budgets. This has been especially crucial during this time of economic downturn as revenues have been relatively flat. Economists have stated that the recession ended in June 2009; however, it does not appear that the local economy has yet begun to grow. We expect sales tax revenues to remain flat during the coming fiscal year. Personnel-related expenditures make up approximately 68 percent of the General Fund expenditure budget. While attempting to balance the General Fund budget, the City has to balance cost containment with the service that our residents expect. In the coming fiscal year the City has made some tough choices in an attempt to slow the use of cash reserves. Some of these choices include reducing capital expenditures or finding different funding sources for those expenditures. The fiscal year 2011 budget does include a 2.5% cost-of-living raise for all full-time employees effective on January 1, As the year progresses management will continue to monitor the use of reserves and may make other changes. The upcoming year may be a year of challenges, but it probably will be a year of growth. The community will probably experience a continuation of the growth experienced in the years past which will most certainly improve the quality of life for our residents. City management will need to carefully monitor the economic environment and may have to make adjustments as the year progresses to achieve the desired goals. It is in that spirit that I respectfully submit the fiscal year operating budget for the City of Excelsior Springs. Respectfully submitted, Steve Marriott Director of Administrative Services

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9 Citizens City Council Operating Boards City Clerk TIF Commission Cemetery Board Housing Authority Hospital Board Parks and Recreation Taxing Authorities Building Commissions Capital Improvements Authority Clay County Road & Bridge District Board of Zoning Adjustments Planning & Zoning Commission Transportation Sales Tax Authority Ray County Road & Bridge District City Manager Public Works Department Fire & EMS Department Finance Department Codes Administration Planning & Zoning Golf Course Police Department Transportation Senior Center Human Resources Municipal Court

10 Introduction to the Budget The City of Excelsior Springs budget for fiscal year 2011 outlines the fiscal plan for the City. During preparation of this budget, each of the departments developed goals and objectives for the coming year. These goals and objectives were weighed against the cost of accomplishing them. Once these factors were considered, the budget was presented to the City Council for approval. The following factors were considered during budget preparation: Anticipated revenues, Anticipated expenditures for recurring items such as building maintenance, Expenditures related to capital equipment replacement, The Programs, Projects, and level of service which the City hopes to deliver, and The cost related to those Programs and Projects

11 Revenues The City of Excelsior Springs receives revenues from a number of sources, including property taxes, sales and use taxes, utility franchise fees, license fees, fines and forfeitures, charges for services, grants from other governmental agencies, golf course usage fees, water sales, sewer services, and refuse services. Anticipated revenues for fiscal year 2011 are summarized on the next page.

12 Where the Money Comes From Revenue by Source (all funds) Other Government Sources 6% Licenses and Permits 1% Taxes - Other 1% Utility Franchise Fees 8% Public Safety Sales Tax 4% Airport Rental Payments 0% Charges for Services 8% Transportation Sales Tax 4% Capital Improvement Sales Tax 4% Cigarette Tax 1% Golf Course Fees 4% Utility Service Fees 27% City Sales and Use Tax 14% Property Tax 11% Fines and Forfeitures 3% Interest Income 1% Other 3% Use of Cash Reserves 3% Note: Graph excludes debt proceeds. Fiscal Year Property Tax $ 1,956,135 City Sales and Use Tax 2,521,000 Cigarette Tax 119,000 Capital Improvement Sales Tax 690,000 Transportation Sales Tax 650,000 Public Safety Sales Tax 726,000 Utility Franchise Fees 1,405,000 Taxes - Other 130,000 Licenses and Permits 164,650 Other Government Sources 1,096,173 Charges for Services 1,374,150 Airport Rental Payments 18,000 Golf Course Fees 731,000 Utility Service Fees 4,831,469 Fines and Forfeitures 506,500 Interest Income 182,245 Other 479,668 Use of Cash Reserves 485,231 Debt Proceeds 35,000,000 Total $ 53,066,221

13 Expenditures Expenditures for fiscal year 2011, less inter-fund transfers, are projected at $41,261,397, while estimated expenditures for fiscal year 2010 totaled $16,090,274. These expenditures include funding for: Personnel (salaries and benefits) Supplies and materials Contracted services Debt service payments (principal and interest) Capital outlay for equipment and vehicles, and Capital improvement projects Pollution Control plant and collection system improvements Water distributions system improvements The City has 112 full-time positions (including positions which are currently vacant) and 40 part-time employees.

14 Where the Money Goes Expenditures by Function (all funds) Transportation 0% Debt Service 10% General Government 4% Capital Outlay 52% Refuse Utility 2% Sewer Utility 4% Public Works 6% Public Safety 12% Health & Welfare 0% Airport 0% Golf Course 2% Water Utility 5% Community Betterment 3% Fiscal Year General Government $ 1,515,508 Public Works 2,168,180 Public Safety 4,815,884 Health & Welfare 58,844 Community Betterment 1,222,095 Parks and Recreation 463,208 Airport 33,117 Golf Course 757,745 Water Utility 1,978,346 Sewer Utility 1,695,839 Refuse Utility 696,920 Capital Outlay 20,745,572 Transportation 121,925 Debt Service 4,028,214 Other 960,000 Total $ 41,261,397

15 CITY OF EXCELSIOR SPRINGS, MISSOURI LIST OF FUNDS UTILIZED F.Y GENERAL FUNDS SPECIAL REVENUE FUNDS PROJECT FUNDS DEBT SERVICE FUNDS ENTERPRISE FUNDS General Fund E-911 Phone Tax Federal Forfeitures Capital Improvements Capital Improvements E Transportation Trust N.I.D Elms Hotel Event Fees Construction Services Community Development Public Safety Sales Tax Wal-Mart TIF Revenues Paradise Playhouse TIF Revenues Vintage Development TIF Revenues Elms Hotel TIF Revenues Capital Equipment Fund Debt Service Wal-Mart Debt Service Water Pollution Control Golf Airport Refuse

16 AGENCY FUNDS Road District Cemetery Trust Hospital Tax Levy Hospital General Fund Hospital Sinking Fund Hospital R & E Hospital Bond Reserve General Payroll

17 Where the Money Comes From General Fund Revenue by Source Fines and Forfeitures 8% Interest Income 1% Other 3% Charges for Services 13% Property Tax 15% Other Government Sources 9% Licenses and Permits 3% City Sales and Use Tax 24% Utility Franchise Fees 22% Cigarette Tax 2% Fiscal Year Property Tax $ 975,121 City Sales and Use Tax 1,510,000 Cigarette Tax 101,000 Utility Franchise Fees 1,405,000 Licenses and Permits 160,650 Other Government Sources 584,773 Charges for Services 801,650 Fines and Forfeitures 506,500 Interest Income 61,500 Other 175,000 Total $ 6,281,194

18 Total General Fund Budget Expenditures All Departments Street Department 9% Senior Center Administration 1% Public Transportation (OMNI) 2% Fund Administration 5% Fire Department & EMS 24% Police Department 38% Human Resources 1% Municipal Court 2% City Manager 5% Finance Department 6% Building Operations 2% Community Development Administration 1% Planning & Zoning 1% Inspections Division 3% Fiscal Year Fund Administration $ 387,250 Municipal Court 159,083 City Manager 350,841 Finance Department 427,888 Building Operations 115,164 Community Development Administration 53,519 Planning & Zoning 69,531 Inspections Division 224,378 Human Resources 57,437 Police Department 2,661,310 Fire Department & EMS 1,699,991 Street Department 622,522 Senior Center Administration 58,844 Public Transportation (OMNI) 129,825 Total $ 7,017,583

19 Total General Fund Budget Expenditures All Departments Operational expenditures 14% Personnel expenditures 68% Insurance expenditures 2% Administrative expenditures 8% Asset additions 2% Transfers out 6% Fiscal Year Personnel expenditures $ 4,761,680 Operational expenditures 973,754 Insurance expenditures 158,520 Administrative expenditures 547,756 Asset additions 160,973 Transfers out 414,900 Total $ 7,017,583

20 City of Excelsior Springs General Fund Statement of Available Net Assets - Budget Fiscal Year 2011 Budget Revenues Actual Actual Estimated Requested FY FY FY FY Taxes $ 4,012,524 $ 3,755,967 $ 3,937,604 $ 3,991,121 Licenses and Permits 187, , , ,650 Other Government Sources 608, , , ,773 Charges for Services 722, , , ,650 Fines and Forfeitures 253, , , ,500 Other Revenues 324, , , ,500 Total Revenues $ 6,108,723 $ 5,938,683 $ 6,209,174 $ 6,276,194 Expenditures General Government $ 816,507 $ 942,263 $ 1,213,532 $ 970,080 Public Works 398, , , ,549 Public Safety 3,963,384 4,274,542 4,588,295 4,494,384 Community Development 312, , , ,772 Recreational Activities Transportation 102, , , ,925 Other Capital Outlay 241, ,961 78, ,973 Total Expenditures $ 5,835,257 $ 6,363,990 $ 6,840,994 $ 6,602,683 Excess of Revenues Over (Under) Expenditures $ 273,466 $ (425,307) $ (631,820) $ (326,489) Other Financing Sources (Uses) Operating Transfers In 781, , , ,430 Other 53,857 62,129-5,000 Operating Transfers Out (400,154) (315,413) (1,271,654) (414,900) Total Other Financing Sources (Uses) 435, ,630 (542,754) 326,530 Increase (Decrease) in Available Net Assets 708, ,323 (1,174,574) 41 Available Net Assets - Beginning of the Year 2,433,206 3,141,705 3,345,028 2,170,454 Available Net Assets - End of the Year $ 3,141,705 $ 3,345,028 $ 2,170,454 $ 2,170,495

21 City of Excelsior Springs 2011 Budget Worksheet General Fund F/Y 2010 F/Y 2010 F/Y 2008 F/Y 2009 F/Y 2010 YTD Thru YEAR-END F/Y 2011 DEPARTMENT NO. DEPT. DESCRIPTION ACTUALS ACTUALS BUDGET 08/19/10 ESTIMATE REQUEST Revenues: Tax Revenues 4,012,524 3,755,967 3,748,600 3,406,112 3,937,604 3,991,121 Licenses & Permits 187, , , , , ,650 Intergovernmental 608, , , , , ,773 Charge for Services 722, , , , , ,650 Fines and Forfeitures 253, , , , , ,500 Other Revenues 324, , , , , ,500 Special Assessments 95 6,925 - (24,625) (24,000) - Other Financing Sources 835, , , , , ,430 Total Revenues 6,943,910 6,882,726 6,634,781 5,903,497 6,938,074 7,017,624 Expenditures: 1001 Fund Administration 378, , ,240 1,214,890 1,445, , Municipal Court 153, , , , , , City Manager/Council 364, , , , , , Finance Department 356, , , , , , Hall of Waters 93, , ,225 81, , , Community Development 289, , , , , , Human Resources 2,692 54,979 55,044 47,694 56,328 57, Police Department 2,316,578 2,475,526 2,655,566 2,262,645 2,653,019 2,661, Fire Department 1,675,050 1,676,499 1,770,384 1,516,652 1,804,518 1,699, Street Department 447, , , , , , Senior Center 49,319 52,945 58,185 45,146 58,114 58, Public Transportation 109, , ,648 94, , ,825 Total Expenditures 6,235,411 6,679,403 6,931,725 6,760,957 8,112,648 7,017,583 Net 708, ,323 (296,944) (857,460) (1,174,574) 41

22 General Fund Budget General Operations- Fund Administration Departmental Budget - $387,250 Program/Department Description: This budget unit is used for expenses that are not assigned to a specific department. Such costs are only assigned to the Fund; examples are bank service charges, and certain interfund transfers such as Grant matches in Community Development and Debt Service requirements. Fund Administration Expenditures as a Percentage of the General Fund Budget Fund Administration, 5% Budgeted Expenditures by Category Operating Transfers 94% Operational Costs 5% Administrative Costs 1%

23 Program/Department Description: General Fund Budget Municipal Court Administration Departmental Budget - $159,083 This unit is the judicial branch of City government. It processes complaints, collects fines and penalties, conducts judicial hearings and maintains complete records of all legal matters before the Court. The Municipal Court is in session on the second and fourth Mondays of the month. Municipal Court Expenditures as a Percentage of the General Fund Budget Municipal Court, 2% Budgeted Expenditures by Category Insurance Costs 0% Administrative Costs 31% Operational Costs 6% Personnel Costs 63%

24 General Fund Budget City Manager & City Council Departmental Budget - $350,841 Program/Department Description: This department contains the Mayor and City Council. The City Council establishes policies, adopts budgets, evaluates policy programs and issues under consideration; provides a forum for citizen involvement in government; adopts ordinances and appropriates funds. The City Council consists of five persons elected from the community at large. They maintain various boards and commissions to assist them and appoint a City Manager to direct and administer all City operations. The City Manager serves as the Chief Executive Officer of the City. As such, the position is responsible for advising the Council on all public and administrative matters. The incumbent directs, controls, plans, coordinates and manages all City functions through appointed department heads. These functions include but are not limited to: personnel administration, financial management, policy development, grants management, community and economic development, capital improvement programming, historic preservation and staff support to various City boards and committees. City Manager & City Council Expenditures as a Percentage of the General Fund Budget City Manager, 5% Budgeted Expenditures by Category Administrative Costs 15% Personnel 70% Insurance Costs 5% Operational Costs 10%

25 General Fund Budget Finance Department Departmental Budget - $427,888 Program/Department Description: The Finance Department is responsible for the overall financial management of City resources. As such, the Director of Administrative Services serves in the capacity of financial advisor to both the City Manager and the City Council and, as part of this financial management, provides direction, control planning and accounting management for the operation of all accounting, budgeting and tax collection functions. The department is responsible for monitoring all City expenditures to assure compliance with the annual budget; the generation of management information reports regarding the City's financial condition and its operations; assists the City's independent auditors with their audit and provides risk management and personnel management functions. Finance Dept. Expenditures as a Percentage of the General Fund Budget Finance Dept. 5% Budgeted Expenditures by Category 38,532 Asset Additions 0% Administrative Costs 11% Insurance Costs 0% Personnel 60% Operational Costs 29%

26 Program/Department Description: General Fund Budget Hall of Waters Operations Departmental Budget - $115,164 This department is responsible for the maintenance and repair of the Hall of Waters and related grounds. Hall of Waters Expenditures as a Percentage of the General Fund Budget Building Operations, 2% Budgeted Expenditures by Category - Personnel 19% Operating Transfers 2% Operational Costs 64% Administrative Costs 5% Insurance Costs 10%

27 Community Development Division (Fund Administration) Division (Planning and Zoning) Division (Inspections) Program/Department Description: The Community Development Department encompasses Economic Development, Planning and Zoning, Building Inspections, and Code Enforcement. The department s mission is to encourage the use of appropriate economic and community development tools in a cooperative environment. The Fund Administration Division develops programs that result in the attraction, retention, and expansions of quality and diverse businesses, presents a positive and progressive image and encourages community investment and economic growth. The Planning and Zoning Division reviews zoning, subdivision and other land use proposals as they relate to City codes and development policies. Provides primary staffing to the Planning Commission, the Board of Zoning Adjustments, the Historic Preservation Commission and support staff services to other departments, boards, commissions and the City Council on development matters. Prepares or assists in preparing updates to the master plan, sub area plans, transportation or utility system studies and related community codes and policies. The Inspections Division is responsible for plan reviews and inspections of both residential and commercial projects. Administers the inspection and enforcement activities of the Dangerous Building ordinance, inspection program on rental properties, reviews occupational licenses, and issues building permits. Enforces City ordinances regulating nuisances, housing, trash and weed violations, property maintenance, and inoperable vehicles on private property.

28 General Fund Budget Community Development Department Departmental Budget - $347,428 Community Development Dept. Expenditures as a Percentage of the General Fund Budget Community Development Administration, 1% Planning & Zoning, 1% Inspections Division, 3% Budgeted Expenditures by Category Administrative Costs 10% Personnel 82% Insurance Costs 1% Operational Costs 7%

29 General Fund Budget Human Resources Department Departmental Budget - $57,437 Human Resources Dept. Expenditures as a Percentage of the General Fund Budget Human Resources, 1% Budgeted Expenditures by Category Administrative Costs 4% Personnel 96%

30 Police Department Division (Police Department Operations) Division (Animal Control) Division (Prisoner Expense) Program/Department Description: Police Department Operations Police Department Operations are primarily concerned with the prevention of crime, protection of life and property, the apprehension of offenders, assistance in the prosecution process, the preservation of peace, the regulation of vehicular traffic, the prevention of traffic accidents, and the recovery of lost and stolen property. Specialized functions include a youth unit with emphasis in the school resource officer concept. Animal Control Animal control operations are primarily concerned with the general enforcement of the City s animal control ordinances and regulations. It involves both field and shelter work. Prisoner Expense Prisoner expense is associated with the cost of housing arrested persons prior to their appearance in Municipal Court.

31 General Fund Budget Police Department Departmental Budget - $2,661,310 Police Dept. Expenditures as a Percentage of the General Fund Budget Police Department, 38% Budgeted Expenditures by Category Asset Additions 1% Administrative Costs 5% Personnel 75% Insurance Costs 3% Operational Costs 16%

32 Fire/Rescue Department Division (Fire Operations) Division (EMS Operations) Program/Department Description: The Excelsior Springs Fire Department is what is known as a combination department. This means that both full-time and part-time personnel are utilized to accomplish the goal of saving lives and property. The Fire Department operates two divisions. These divisions include the following: Fire Operations This division is responsible for all fire suppression, rescues, Hazardous Materials mitigation activities, and the Emergency Management functions that may stem from either natural or man-made disasters. EMS Operations This division is responsible for the delivery of Advanced Life Support (ALS) ambulance operations for the citizens of Excelsior Springs and the surrounding area. The department has established a training program for young people entitled FIRE CADETS. This program is open to young men and women between the ages of 14 and 18 years who are presently enrolled in high school and allows these young men and women to learn about firefighting and EMS. All cadets must maintain at least a C average in all of their classes. If a cadet falls below this minimum grade standard, they are suspended from the program until such time as they can bring their grades up to the minimum.

33 General Fund Budget Fire Department & EMS Departmental Budget - $1,699,991 Fire Dept. & EMS Expenditures as a Percentage of the General Fund Budget Fire Department & EMS, 24% Budgeted Expenditures by Category Administrative Costs 7% Asset Additions 0% Insurance Costs 2% Operational Costs 6% Personnel 85%

34 General Fund Budget Street Department Departmental Budget - $622,522 Program/Department Description: This budget unit is a Division of the Public Works Department and is assigned the responsibility for maintenance and repair of streets, storm drainage facilities, street markings, street sweeping, snow and ice removal, and also maintains right-ofways. The City maintains 110 miles of streets. Street Department Expenditures as a Percentage of the General Fund Budget Street Department, 9% Budgeted Expenditures by Category Operational Costs 23% Insurance Costs 1% Administrative Costs 10% Personnel 38% Asset Additions 22% Operating Transfers 6%

35 Program/Department Description: General Fund Budget Senior Center Departmental Budget - $58,844 The Senior Center is partially funded by MARC and provides a community center for Excelsior Springs' area residents. The objective is to promote the health and well-being of disabled and older people through the provision of a nutritious noon meal and opportunities for educational, social and recreational services. The Excelsior Springs Center offers a comprehensive Senior Center with centralized management of senior programs including home delivered meals, health promotion and disease prevention, transportation, nutrition, consumer education, information and referral recreation and outreach that supports their independence and encourages involvement with the community. Senior Center Expenditures as a Percentage of the General Fund Budget Senior Center Administration, 1% Budgeted Expenditures by Category Administrative Costs Administrative Costs 9% Insurance Costs 1% Personnel 74% Operational Costs 16%

36 General Fund Budget Transportation Dept. (OMNI) Departmental Budget - $129,825 Provides five-day-per-week fixed route service within the city limits and two nightly transfers from downtown to commercial areas within the city limits. Transportation Dept. Expenditures as a Percentage of the General Fund Budget Public Transportation (OMNI), 2% Budgeted Expenditures by Category Asset Additions 0% Administrative Costs 14% Operating Transfers 6% Insurance Costs 4% Personnel 66% Operational Costs 10%

37 CITY OF EXCELSIOR SPRINGS, MISSOURI SPECIAL REVENUE FUND DESCRIPTIONS E-911 PHONE TAX (FUND 211) Program Description: The Emergency fee added to the phone bills of City residents is deposited into this fund. It is utilized to pay dispatcher salaries as well as maintenance and upkeep of the E-911 system, which was put in place during calendar year EQUITABLE SHARING (FEDERAL FORFEITURES) (FUND 212) Program Description: Monies related to federal drug forfeitures are deposited into this fund. These monies are available to pay for public-safety related training, equipment and capital assets. CAPITAL IMPROVEMENT SALES TAX (FUND 220) Program Description: The quarter cent sales tax established for the specific purpose of replacing, improving or acquiring new capital assets for the City is deposited into this fund. A citizen board, the Capital Improvement Authority, assists Council in establishing project priorities. CAPITAL IMPROVEMENTS E-911 TAX (FUND 222) Program Description: This fund previously received a quarter cent sales tax established for the purpose of paying for implementation of an E-911 system. This sales tax has expired and the fund balance continues to be used to fund E-911 equipment purchases.

38 TRANSPORTATION TRUST (FUND 230) Program Description: A one-half cent sales tax imposed for the exclusive purpose of street repair and replacement is deposited into this fund. These funds allow the City to take advantage of federal grant monies that require local matching funds. A citizen board, the Transportation Trust Authority, assists Council in establishing priorities to ensure that all of the community benefits from this program. NEIGHBORHOOD IMPROVEMENT DISTRICT (FUND 240) Program Description: This fund serves as a special assessment district. As such, it exists for the purpose of tracking and recovering the project costs through assessments or bonds issued that specifically are repaid by those property owners benefited within the district. Actual project construction costs will be tracked through project funds. ELMS HOTEL EVENT FEES (FUND 241) Program Description: This fund is used to track event fees received from the Elms Hotel in accordance with the redevelopment agreement. These fees are used to fund projects which provide mutual benefit to the Elms and the Citizens of Excelsior Springs. CONSTRUCTION SERVICES (FUND 250) Program Description: This fund provides construction services to other City operating departments. It provides the alternative of not using outside contractors for a given project if the cost and/or benefits derived are greater than use of an outside contractor. Primarily, construction services are to be offered for water, sewer, streets, Transportation Trust and Capital Improvement projects.

39 COMMUNITY DEVELOPMENT (FUND 260) Program Description: This fund is designed to be the primary repository for state and federal grants established for programs which enhance or improve the community. Including, but not limited to, homeless assistance, road and utility improvements and housing rehabilitation. PUBLIC SAFETY SALES TAX (FUND 270) Program Description: A one-half cent sales tax established for the purpose of purchasing public safety equipment and improving pay and benefits for public safety employees is deposited into this fund. WAL MART "TIF" (FUND 292) Program Description: This fund was established to capture all 'PILOTS' and 'EATS' relating to the Wal-Mart Store constructed at the junction of Highway 69 and McCleary Road. Expenditures include transfers to the Debt Service Fund and payment of surplus to the taxing entities. Paradise Playhouse "TIF" (FUND 293) Program Description: This fund was established to capture all 'PILOTS' and 'EATS' relating to the Paradise Playhouse Dinner Theatre. Expenditures include payments to the Paradise Playhouse Dinner Theatre, who pays the debt service payments related to this project. Vintage Development "TIF" (FUND 294) Program Description: This fund was established to capture all 'PILOTS' and 'EATS' relating to the Vintage Development. Expenditures include payments to the developer, who pays the debt service payments related to this project.

40 Elms Hotel TIF (FUND 295) Program Description: This fund was established to capture all 'PILOTS' and 'EATS' relating to the Elms Hotel TIF. Expenditures include payments for legal fees.

41 City of Excelsior Springs E-911 Phone Tax Fund Statement of Available Net Assets - Budget Fiscal Year 2011 Budget Revenues Actual Actual Estimated Requested FY FY FY FY Taxes 121, , , ,000 Licenses and Permits Other Government Sources Charges for Services Fines and Forfeitures Penalty and Interest Income 8,870 1,435 2,500 2,500 Other Total Revenues $ 130,412 $ 138,279 $ 142,500 $ 132,500 Expenditures General Government $ 713 $ 953 $ 1,800 $ 1,800 Public Works Public Safety 29,122 29,808 38,000 32,500 Community Development Recreational Activities Transportation Other Capital Outlay 974 2,233 3,000 3,000 Total Expenditures $ 30,809 $ 32,994 $ 42,800 $ 37,300 Excess of Revenues Over (Under) Expenditures $ 99,603 $ 105,285 $ 99,700 $ 95,200 Other Financing Sources (Uses) Operating Transfers In Other Operating Transfers Out (34,820) (37,810) (146,107) (149,148) Total Other Financing Sources (Uses) (34,820) (37,810) (146,107) (149,148) Increase (Decrease) in Available Net Assets 64,783 67,475 (46,407) (53,948) Available Net Assets - Beginning of the Year 294, , , ,884 Available Net Assets - End of the Year $ 358,816 $ 426,291 $ 379,884 $ 325,936 12/16/2010

42 City of Excelsior Springs Equitable Sharing (Federal Forfeitures) Fund Statement of Available Net Assets - Budget Fiscal Year 2011 Budget Revenues Estimated Requested FY FY FY Taxes Licenses and Permits Other Government Sources 37,245 30,000 30,000 Charges for Services Fines and Forfeitures Penalty and Interest Income Other Total Revenues $ 37,245 $ 30,000 $ 30,000 Expenditures General Government $ - $ - $ - Public Works Public Safety ,000 38,000 Community Development Recreational Activities Transportation Other Capital Outlay Total Expenditures $ 453 $ 38,000 $ 38,000 Excess of Revenues Over (Under) Expenditures $ 36,792 $ (8,000) $ (8,000) Other Financing Sources (Uses) Operating Transfers In Other Operating Transfers Out Total Other Financing Sources (Uses) Increase (Decrease) in Available Net Assets 36,792 (8,000) (8,000) Available Net Assets - Beginning of the Year - 36,792 28,792 Available Net Assets - End of the Year $ 36,792 $ 28,792 $ 20,792 12/16/2010

43 City of Excelsior Springs Capital Improvement Fund Statement of Available Net Assets - Budget Fiscal Year 2011 Budget Revenues Actual Actual Estimated Requested FY FY FY FY Taxes $ 737,385 $ 718,556 $ 738,483 $ 690,000 Licenses and Permits Other Government Sources Charges for Services Fines and Forfeitures Penalty and Interest Income 46,069 23,391 14,000 14,000 Other Total Revenues $ 783,454 $ 741,947 $ 752,483 $ 704,000 Expenditures General Government $ 45,140 $ 141,240 $ 588,522 $ 174,000 Public Works 7, Public Safety 9, , ,888 57,000 Community Development ,436 - Recreational Activities ,075 11,389 - Transportation Other Capital Outlay , ,000 Total Expenditures $ 62,827 $ 414,300 $ 1,016,563 $ 631,000 Excess of Revenues Over (Under) Expenditures $ 720,627 $ 327,647 $ (264,080) $ 73,000 Other Financing Sources (Uses) Operating Transfers In Other Operating Transfers Out (47,064) (214,863) (270,922) (125,000) Total Other Financing Sources (Uses) (47,064) (214,863) (270,922) (125,000) Increase (Decrease) in Available Net Assets 673, ,784 (535,002) (52,000) Available Net Assets - Beginning of the Year 1,423,763 2,097,326 2,210,110 1,675,108 Available Net Assets - End of the Year $ 2,097,326 $ 2,210,110 $ 1,675,108 $ 1,623,108 12/16/2010

44 City of Excelsior Springs 2011 Budget Worksheet Capital Improvements Fund Project Listing Estimated Requested FY FY Project Description Master Plan Maintenance Fund City Wide 18,445 94,000 Hwy 69/Mccleary Rd Realignment 82,848 - Park & Powell Lake 1,389 - Concrete Sidewalk Fund 29,151 - Isley Bridge Trail Connector 10,000 - Dog Pound Engineering 40,000 - Blighted Property Fund 100,299 50,000 Storm Sirens For Fire Dept 91,762 - Police Dept Engineering For Roof 9,000 - Police Dept Leak Repairs 106,134 - Hall Of Waters Wall 5,817 - Hall of Waters Walkway 14,800 - Airport Gas Card Reader 40,000 - Bus signage and equipment 4,423 - Wayfinding Project 71,862 - Golf Cart Paths 100, ,000 HOW terraces 477,864 - Police Dept Driveway 4,992 - Administrative Transfers 5,000 5,000 Bank service charges 5,000 5,000 Finance Department - 50,000 Fire Department Driveway 25,000 - Airport Asphalt & Bollards 8,074 - Airport Roof/Misc Repairs - 20,000 Golf Tractor & Deep Tine Machine 23,000 - Golf Greens Roller 12,000 - Fire Department carpet - 7,000 Police department air conditioning - 50,000 Animal shelter construction - 375,000 1,287, ,000 12/16/2010

45 City of Excelsior Springs Capital Improvements E-911 Fund Statement of Available Net Assets - Budget Fiscal Year 2011 Budget Revenues Actual Actual Estimated Requested FY FY FY FY Taxes $ - $ - $ - $ - Licenses and Permits Other Government Sources Charges for Services Fines and Forfeitures Penalty and Interest Income 1, Other Total Revenues $ 1,997 $ 132 $ 200 $ 100 Expenditures General Government $ 147 $ 89 $ 300 $ 300 Public Works Public Safety Community Development Recreational Activities Transportation Other Capital Outlay 39,632 5,048 7,500 25,993 Total Expenditures $ 39,779 $ 5,137 $ 7,800 $ 26,293 Excess of Revenues Over (Under) Expenditures $ (37,782) $ (5,005) $ (7,600) $ (26,193) Other Financing Sources (Uses) Operating Transfers In Other Operating Transfers Out Total Other Financing Sources (Uses) Increase (Decrease) in Available Net Assets (37,782) (5,005) (7,600) (26,193) Available Net Assets - Beginning of the Year 76,580 38,798 33,793 $ 26,193 Available Net Assets - End of the Year $ 38,798 $ 33,793 $ 26,193 $ - 12/16/2010

46 City of Excelsior Springs Transportation Trust Fund Statement of Available Net Assets - Budget Fiscal Year 2011 Budget Revenues Actual Actual Estimated Requested FY FY FY FY Taxes $ 699,874 $ 679,350 $ 698,483 $ 650,000 Licenses and Permits Other Government Sources Charges for Services Fines and Forfeitures StPenalty and Interest Income 28,583 12,162 10,000 10,000 Other Total Revenues $ 728,457 $ 691,512 $ 708,483 $ 660,000 Expenditures General Government $ 2,865 $ 2,193 $ 4,500 $ 2,000 Public Works 20,082 9, , ,000 Public Safety Community Development Recreational Activities Transportation Other Capital Outlay Total Expenditures $ 22,947 $ 11,458 $ 670,235 $ 863,000 Excess of Revenues Over (Under) Expenditures $ 705,510 $ 680,054 $ 38,248 $ (203,000) Other Financing Sources (Uses) Operating Transfers In Other Operating Transfers Out (556,358) (824,304) (199,265) (7,000) Total Other Financing Sources (Uses) (556,358) (824,304) (199,265) (7,000) Increase (Decrease) in Available Net Assets 149,152 (144,250) (161,017) (210,000) Available Net Assets - Beginning of the Year 1,090,044 1,239,196 1,094, ,929 Available Net Assets - End of the Year $ 1,239,196 $ 1,094,946 $ 933,929 $ 723,929

47 City of Excelsior Springs 2011 Budget Worksheet Transportation Trust Fund Project Listing Estimated Requested FY FY Project Description Project FY 2010 Overlays 500,000 FY 2011 Overlays 500,000 Miscellaneous Concrete Repairs 100, ,000 Tiger Drive Culvert 100,000 Cemetary Drive 15,900 Stormwater 25,000 25,000 Street infrastructure repairs 54, ,000 Total project expenditures 795, ,000

48 City of Excelsior Springs Neighborhood Improvement District (N.I.D.) Fund Statement of Available Net Assets - Budget Fiscal Year 2011 Budget Revenues Actual Actual Estimated Requested FY FY FY FY Taxes $ - $ - $ - $ - Licenses and Permits Other Government Sources Charges for Services Fines and Forfeitures Penalty and Interest Income 49,137 18, Other 47,989 68,278 80, ,744 Total Revenues $ 97,126 $ 86,625 $ 80,020 $ 149,764 Expenditures General Government $ - $ - $ - $ - Public Works Public Safety Community Development Recreational Activities Transportation Other Capital Outlay Total Expenditures $ - $ - $ - $ - Excess of Revenues Over (Under) Expenditures $ 97,126 $ 86,625 $ 80,020 $ 149,764 Other Financing Sources (Uses) Operating Transfers In Other Operating Transfers Out (92,123) (92,870) (88,423) (149,400) Total Other Financing Sources (Uses) (92,123) (92,870) (88,423) (149,400) Increase (Decrease) in Available Net Assets 5,003 (6,245) (8,403) 364 Available Net Assets - Beginning of the Year 41,725 46,728 $ 40,483 32,080 Available Net Assets - End of the Year $ 46,728 $ 40,483 $ 32,080 $ 32,444 12/16/2010

49 City of Excelsior Springs Elms Hotel Event Fees Fund Statement of Available Net Assets - Budget Fiscal Year 2011 Budget Revenues Actual Actual Estimated Requested FY FY FY FY Taxes $ - $ - $ - $ - Licenses and Permits Other Government Sources Charges for Services Fines and Forfeitures Private contributions Special assessment fees 47,988 41,611 43,400 48,000 Penalty and Interest Income 1, Other Total Revenues $ 49,863 $ 41,857 $ 43,700 $ 48,300 Expenditures General Government $ 151 $ 198 $ 400 $ 400 Public Works Public Safety Community Development 29,370 60,720 68,134 75,195 Recreational Activities Transportation Other Capital Outlay Total Expenditures $ 29,521 $ 60,918 $ 68,534 $ 75,595 Excess of Revenues Over (Under) Expenditures $ 20,342 $ (19,061) $ (24,834) $ (27,295) Other Financing Sources (Uses) Operating Transfers In Other Operating Transfers Out Total Other Financing Sources (Uses) Increase (Decrease) in Available Net Assets 20,342 (19,061) (24,834) (27,295) Available Net Assets - Beginning of the Year 50,848 71,190 52,129 27,295 Available Net Assets - End of the Year $ 71,190 $ 52,129 $ 27,295 $ - 12/16/2010

50 City of Excelsior Springs 2011 Budget Worksheet Elms Event Fees Fund Project Listing Estimated Requested FY FY Acct Project (or Vendor) Coding Comments DEP Contract 36,456 40, % of Event fees received DEP Banners Excelsior Springs Museum 10,000 1, Membership MAIN Action 2,000 2, Fireworks Excelsior Springs Chamber 5,500 5, Christmas lights Elms Hotel 1,500 1, Fireworks Elms Neighborhood Association 745 1, Maintenance agreement Acme Sign 2, Wayfinding signs additional cost Gatsby Days Gatsby Days sponsorship MARC 1, Elms Project assistance BBQ on the River Charities 1,000 1, Sponsorship Other/Miscellaneous , ,837 73,195 Elms Neighborhood Association Maintenance agreement Other/Miscellaneous 1,245 2,000 2,000 2,000

51 City of Excelsior Springs Construction Services Fund Statement of Available Net Assets - Budget Fiscal Year 2011 Budget Revenues Actual Actual Estimated Requested FY FY FY FY Taxes $ - $ - $ - $ - Licenses and Permits - - 4,000 4,000 Other Government Sources 17, ,483 60, ,000 Charges for Services 355,041 52, , ,500 Fines and Forfeitures Penalty and Interest Income Other 88,260 62,063 21,000 21,000 Total Revenues $ 461,216 $ 262,112 $ 295,900 $ 892,500 Expenditures General Government $ - $ - $ - $ - Public Works 883, , , ,631 Public Safety Community Development Recreational Activities Transportation Other Capital Outlay 148, , Total Expenditures $ 1,031,923 $ 1,044,652 $ 613,206 $ 859,631 Excess of Revenues Over (Under) Expenditures $ (570,707) $ (782,540) $ (317,306) $ 32,869 Other Financing Sources (Uses) Operating Transfers In 698, , , ,000 Operating Transfers Out (25,000) (25,000) (26,100) (26,100) Total Other Financing Sources (Uses) 673, , , ,900 Increase (Decrease) in Available Net Assets 102,694 (146,251) 3, ,769 Available Net Assets - Beginning of the Year (47,815) 54,879 (91,372) (87,513) Available Net Assets - End of the Year $ 54,879 $ (91,372) $ (87,513) $ 82,256 12/16/2010

52 City of Excelsior Springs 2011 Budget Worksheet Construction Services Fund Project Listing Estimated Requested FY FY Project Description Funding Source Offsetting Revenue Account Shared Revenues (Road & Bridge): Seybold Bridge 50, ,000 Road & Bridge Bridge Repairs 10,000 30,000 Road & Bridge Capital Project billings: 2011 Overlays 150,000 Trans Trust Misc Concrete Repairs 50,000 50,000 Trans Trust Blighted Property 20,000 12,500 Capital Improvements Storm Water 25,000 25,000 Trans Trust Animal Shelter 75,000 Capital Improvements Park & Rec Walktrail 69 Hwy 75,000 Capital Improvements Tiger Drive Culvert 50,000 Trans Trust Golf course cart paths 50,000 50,000 Capital Improvements Cemetery Drive 15,900 Capital Improvements Other financing sources (transfers): 2010 Overlays 192,265 Trans Trust Street infrastructure repairs 100,000 Trans Trust City wide Cleanup 13,000 8,000 Refuse Cost of hauling recycle to KC - 19,000 Refuse Inmate program 25,000 25,000 General Inmate program 6,000 6,000 Parks & Rec Inmate program 25,000 25,000 Pollution Control Inmate program 25,000 25,000 Water Mechanical repairs 11,000 15,000 General Mechanical repairs 10,000 10,000 Pollution Control Mechanical repairs 40,000 30,000 Water Total project expenditures 618,165 1,030,500 Agreement to worksheet: Shared revenues (Road & Bridge) 60, ,000 Capital projects 210, ,500 Other financing sources 347, ,000 Total 618,165 1,030,500 Difference /16/2010

53 City of Excelsior Springs Community Development Fund Statement of Available Net Assets - Budget Fiscal Year 2011 Budget Revenues Actual Actual Estimated Requested FY FY FY FY Taxes $ - $ - $ - $ - Licenses and Permits Other Government Sources 102,812 1,214,577 1,053, ,400 Charges for Services Fines and Forfeitures Penalty and Interest Income Other Total Revenues $ 102,812 $ 1,214,577 $ 1,053,029 $ 151,400 Expenditures General Government $ - $ - $ 548,870 $ - Public Works 46, , ,653 - Public Safety - 53, , ,000 Community Development 23, , ,900 51,400 Recreational Activities Transportation Other Capital Outlay 37,351 2,267 32,968 - Total Expenditures $ 106,689 $ 1,485,923 $ 1,678,400 $ 151,400 Excess of Revenues Over (Under) Expenditures $ (3,877) $ (271,346) $ (625,371) $ - Other Financing Sources (Uses) Operating Transfers In 8, , ,639 - Other Operating Transfers Out - - (29,268) - Total Other Financing Sources (Uses) 8, , ,371 - Increase (Decrease) in Available Net Assets 5,083 (13,693) - - Available Net Assets - Beginning of the Year 24,392 29,475 15,782 15,782 Available Net Assets - End of the Year $ 29,475 $ 15,782 $ 15,782 $ 15,782 12/16/2010

54 City of Excelsior Springs 2011 Budget Worksheet Community Development Fund Project Listing Estimated Requested FY FY Revenue Expenditure Project Description Account coding Account coding Project Comments Emergency Shelter Grant 13,900 13, HOME09/HOME10 Federal CDBG Grant (DEP) 185,000 37, Federal Historic Preservation Plan 21, HIST Federal Historic Preservation Plan 15, HIST Local match Clay County Drug Task Force 460, , Federal Recreational Trail Program 29, Federal HOW Terraces 100, TERR Federal portion is $100,000 HOW Terraces 448, TERR Local match Marietta Bridge/McCleary Road 208, Federal Marietta Bridge/McCleary Road 2, Federal Hwy 69/Mccleary Rd Realignment 40, MCROAD Local match Marietta Street Bridge 115, MARIET Local match Marietta Street Bridge 35, MARIET Local match DOJ Video Camera Grant 32, Federal Total project expenditures 1,707, ,400 12/16/2010