"City of Champions" Mayor Sherman Guyton. City of Gadsden

Transcription

1 "City of Champions" Mayor Sherman Guyton City of Gadsden Operating Budget Fiscal Year 2014 Billy J. Harris, District 1 Deverick Williams, District 2 Robert Avery, District 3 Robert Echols, District 4 (President) Bill C. Stewart, District 5 Johnny Cannon, District 6 (President Pro Tem) Ben Reed, District 7 Lisa Rosser, Finance Director

2 Budget Message Fiscal year 2012 was characterized as a year of change because of the many difficult decisions that were made by this administration. Fiscal year 2013, on the other hand, was a year of stability. With the economy continuing to show little or slow improvement, the year brought little change to our government. While continuing to see the impact of a slow economy, many municipal governments, as well as private enterprises, continued to lay off employees, decrease benefits and cut services. The City of Gadsden has been able to maintain with little effect on its employees or citizens. One of the greatest benefits that we saw in FY2013 was the reduction of our GASP 45 liability from a staggering $110 million to $40 million. This reduction was a direct reflection on the policy making decisions that this administration passed in These decisions included the passage of a resolution to remove all current retirees from our LGIP and place them on a supplemental Medicare policy. Another resolution increased health care premiums for all future retirees that retire after January 1, The impact of these decisions will be felt for many years, but most importantly secured future funds to meet the City s ongoing obligations to both its citizens and creditors. FY2013 saw the completion, or soon completion, of several projects in our City. One project was the demolition of the old Noojin building, which was a great improvement to the downtown area. The old CD Short building was also purchased by the City to be used as a full functional recycling center. This will be a great asset to our citizens. The upcoming completion of the Weaver Tech building will house Municipal Court, as well as an East Gadsden police precinct. This will greatly enhance safety in the East Gadsden area. The completion of the new fire station and training facility at the Airport was a great addition to the Gadsden Airport grounds. The FY2014 General Fund budget was balanced for the second year in a row without using unassigned funds. The General Fund budget saw a slight increase from $46,576,000 in FY2013 to $46,741,000. The budget includes a one-step (1.25%) increase for all full-time employees, as well as a $.25 increase for all seasonal employees making $7.50 per hour. It also includes a 5% increase in health care premiums. With the passage of a resolution in 2012 making premiums for all city employees an 80/20 split, with the city paying 80% and the employee paying 20%, premiums will increase for both the city and its employees. The budget included no layoffs and no reduction in services to the citizens of Gadsden. The balanced budget was presented to the Council on September 17 th and passed on September 24 th by a 6-0 vote. As we look to 2014, we look with excitement to the many things that are happening in our City. With 2014 being an election year for this administration, we look to the uncertainties and challenges that the future still holds. Regardless, may we always be united in our efforts. May we continue to be aggressive in the recruitment of industrial and commercial prospects. Most of all, may we be fiscally responsible in our decision making to secure a future for the citizens of this great city. Lisa Rosser Finance Director

3 Table of Contents Organizational and Community Profile Organizational Profile 1 Organization Chart 2 Departmental Directory 3 Financial Summary Revenue Summary By Fund 6 Expenditure Summary By Fund 7 General Fund Revenue By Sources 8 General Fund Expenses By Department 9 Enterprise Funds 10 Special Revenue Funds 12 Internal Service Funds 22 Capital Projects Funds 23 Debt Service Funds 24 General Government Position Summary 31 Department Summary & Functions 32 Mayor's Office 35 City Council 35 City Clerk 35 Revenue 36 Legal 36 Internal Services Position Summary 37 Department Summary & Functions 38 Finance 42 M.I.S. 42 Purchasing 42 Fleet Management 43 Personnel 43 Risk Management 44 Public Safety Position Summary 45 Department Summary & Functions 46 Fire Department 51 Police Department 51 Animal Control 52 Municipal Court 52 Emergency Management 53 Communications 53

4 Table of Contents Recreation and Cultural Services Position Summary 54 Department Summary & Functions 55 Parks & Recreation 58 Convention Hall 59 Noccalula Falls Park 59 Cemetery 59 Library 60 Museum of Arts 60 Twin Bridges Golf Course 61 Public Works Services Position Summary 62 Department Summary & Functions 63 Residential Garbage 66 Street Services 66 Street Maintenance 67 Street Painting 67 Transfer Station 67 Facilities Maintenance 68 Urban Development Position Summary 69 Department Summary & Functions 70 Engineering 73 Planning 73 Building 74 Gadsden Transit Services 74 Community Development 75 Non-Departmental Position Summary 76 General Expenses 77 Agency Appropriations 78 Transfers to Other Funds 80 Appendix Glossary 81 Budget Ordinance 83

5 Organizational and Community Profile Organizational Profile Organization Chart Position Summary Departmental Directory

6 Organizational Profile The organization of Gadsden city government is illustrated on the following pages. As the Chief Executive Officer, the Mayor must enforce the city charter and ordinances of the City, recommend policy to the City Council, and is responsible for the orderly operation of the City. The Mayor prepares and recommends the budget. The Mayor can attend council meetings, has veto power, but cannot vote. The Council exercises the legislative powers of the City. The Council reviews, recommends, enacts and amends all proposed ordinances. The Council adopts the budget. City operations have been divided into the following sections for presentation purposes: General Government, Internal Services, Public Safety, Recreation and Cultural Services, Public Works Services, Urban Development, and Non-Departmental Appropriations. These sections provide strategic, budgetary, and performance information for each department. Included in the presentation are the funding sources, goals, functions and budget summary for each department. General Government Departments that primarily provide support for the executive and legislative bodies of city government and represent the tax collection and enforcement authority for the City. Included in this section are the Offices of the Mayor, City Council, City Clerk, Revenue and Legal Departments. Internal Services Departments that primarily provide services and support to other city departments and provide support of the operations of the City as an entity. Included in this section are Finance, M.I.S., Purchasing, Fleet Management, Personnel, which includes the Civil Service Board, and Risk Management. Public Safety Departments and divisions that are responsible for providing a safe community environment and protecting the citizens' lives, health, and property by taking direct actions and leading efforts to reduce crime, violence and environmentally unsafe conditions. Their combined efforts provide a community where citizens can enjoy life without fear. Included in this section are Police and Fire, Animal Control, Municipal Court, Emergency Management Agency and Communications. Recreation and Cultural Services Departments that provide the community an opportunity to participate in recreation and social programs, sponsor programs and provide facilities for the aging, promote special community events and provide residents with library and information services. Included in this section are Parks and Recreation, Convention Hall, Noccalula Falls Park, Forrest Cemetery, Library, Museum of Art and Twin Bridges Golf Course. Public Works Services Departments that are responsible for the collection and disposal of solid waste and yard waste, seasonal leaf collection, mowing and maintaining the rights-of-way along City street, maintaining street and drainage infrastructures, maintaining all signage and marking of City streets. Included in this section are Residential Garbage, Street Services, Street Maintenance, Street Painting, Transfer Station and Facilities Maintenance. Urban Development Departments that provide comprehensive planning, design, development, and regulation for orderly economic growth and maintenance of the City. Included in this section are Engineering, Planning, which includes Air-Depot, Building, Gadsden Transit Services and Community Development. 1

7 City of Gadsden Organization Chart Citizens of Gadsden City Council Mayor General Government Public Safety City Clerk Revenue Director City Attorney Police Fire Chief E.M.A. Director Municipal Court Animal Control Communications Internal Services Urban Development Fleet Mgmt M.I.S. Director Personnel Director Finance Director City Engineer Building Planning Director Risk Mgmt Purchasing Gadsden Transit Community Development Air Depot Public Works Services Recreation & Cultural Servies Public Works Director Parks & Rec. Director Library Director Residential Garbage Transfer Station Noccalula Falls Museum Street Services Facilities Maintenance Convention Hall Street Maintenance Street Painting Cemetery Twin Bridges Golf Course 2

8 Departmental Directory Mayor's Office Communications Contact: Shane Ellison Contact: Chief Stephen Carroll City Hall, 90 Broad St., 2nd Floor, Room 202 City Hall, 90 Broad St., Police Bldg., Room B-01 Phone: (256) Fax: (256) Phone: (256) Fax: (256) City Council Community Development Contact: Iva Nelson Contact: Becky Henson City Hall, 90 Broad St., 4th Floor, Room 401 City Hall, 90 Broad St., 3rd Floor, Room 310 Phone: (256) Fax: (256) Phone: (256) Fax: (256) Air Depot Convention Hall Contact: Nick Hall Contact: Kerry Payne / Chris Wood City Hall, 90 Broad St., 3rd Floor, Room 302 Convention Hall, 344 S 1st St. Phone: (256) Fax: (256) Phone: (256) Fax: (256) nhall@cityofgadsden.com chriswood@cityofgadsden.com Animal Control Emergency Management Agency Contact: Chief John Crane Contact: Mike Bryant City Hall, 90 Broad St., Police Bldg., 2nd Floor City Hall, 90 Broad St., Police Bldg., Room B-01 Phone: (256) Fax: (256) Phone: (256) Fax: (256) johncrane@gadsdenpd.org mbryant@cityofgadsden.com Building Engineering Contact: Brian Harbison Contact: Chad Hare City Hall, 90 Broad St., 3rd Floor, Room 307 City Hall, 90 Broad St., 3rd Floor, Room 302 Phone: (256) Fax: (256) Phone: (256) Fax: (256) bharbison@cityofgadsden.com chare@cityofgadsden.com City Clerk Facilities Maintenance Contact: Iva Nelson Contact: Mike Hilton City Hall, 90 Broad St., 4th Floor, Room 401 Transfer Station, 110 Burnsway Drive Phone: (256) Fax: (256) Phone: (256) Fax: (256) inelson@cityofgadsden.com mhilton@cityofgadsden.com Civil Service Board Finance Contact: Jerry Gladden Contact: Lisa Rosser City Hall, 90 Broad St., 2nd Floor, Room 201 City Hall, 90 Broad St., 2nd Floor, Room 211 Phone: (256) Fax: (256) Phone: (256) Fax: (256) jgladden@cityofgadsden.com lrosser@cityofgadsden.com 3

9 Departmental Directory Fire Museum of Art Contact: Chief Stephen Carroll Contact: Rebecca Duke Central Fire Station, 322 Walnut St. Gadsden Museum of Art, 515 Broad St. Phone: (256) Fax: (256) Phone: (256) Fax: (256) Fleet Management Noccalula Falls Park Contact: Jay Watson Contact: Janet Tarrance City Maintenance Bldg., 1701 Chestnut St. Noccalula Falls Park, 1500 Noccalula Rd. Phone: (256) Fax: (256) Phone: (256) Fax: (256) Forrest Cemetery Parks & Recreation - Administration Contact: Kerry Payne / Jeffery Garrett Contact: Kerry Payne Forrest Cemetery, 700 S 15th St. Senior Activity Center, 623 Broad St. Phone: (256) Fax: (256) Phone: (256) Fax: (256) cemetery@cityofgadsden.com kpayne@cityofgadsden.com Legal Personnel Contact: Lee Roberts Contact: Jerry Gladden City Hall, 90 Broad St., 4th Floor, Room 412 City Hall, 90 Broad St., 2nd Floor, Room 201 Phone: (256) Fax: (256) Phone: (256) Fax: (256) lroberts@cityofgadsden.com jgladden@cityofgadsden.com Library Planning Contact: Amanda Jackson Contact: Nick Hall Gadsden Public Library, 254 College St. City Hall, 90 Broad St., 3rd Floor, Room 302 Phone: (256) Fax: (256) Phone: (256) Fax: (256) amanda@gadsdenlibrary.org nhall@cityofgadsden.com M.I.S. Police Contact: Jeff Whisenant Contact: Chief John Crane City Hall, 90 Broad St., 4th Floor, Room 402 City Hall, 90 Broad St., Police Bldg., 2nd Floor Phone: (256) Fax: (256) Phone: (256) Fax: (256) jwhisenant@cityofgadsden.com johncrane@gadsdenpd.org Municipal Court Purchasing Contact: Brenda Card Contact: Mechiel Underwood City Hall, 90 Broad St., 1st Floor Lobby City Hall, 90 Broad St., 2nd floor, Room 206 Phone: (256) Fax: (256) Phone: (256) Fax: (256) bcard@cityofgadsden.com purchasing@cityofgadsden.com 4

10 Departmental Directory Residential Garbage Street Painting Contact: Howell Mathews Contact: Brian Stovall Transfer Station, 110 Burnsway Drive Transfer Station, 110 Burnsway Drive Phone: (256) Fax: (256) Phone: (256) Fax: (256) Residential Garbage - Collections Street Services Contact: Fay Stokes Contact: Brian Stovall City Hall, 90 Broad St., 2nd Floor Lobby Transfer Station, 110 Burnsway Drive Phone: (256) Fax: (256) Phone: (256) Fax: (256) fstokes@cityofgadsden.com bstovall@cityofgadsden.com Revenue Transfer Station Contact: Lisa Rosser Contact: Howell Mathews City Hall, 90 Broad St., 1st Floor Lobby Transfer Station, 110 Burnsway Drive Phone: (256) Fax: (256) Phone: (256) Fax: (256) lrosser@cityofgadsden.com hmathews@cityofgadsden.com Risk Management Transportation Contact: Jan Crim Contact: Meinrad Tabengwa City Hall, 90 Broad St., 2nd Floor, Room 204 City Maintenance Bldg., 1701 Chestnut St. Phone: (256) Fax: (256) Phone: (256) Fax: (256) jcrim@cityofgadsden.com mtabengwa@cityofgadsden.com Street Maintenance Twin Bridges Golf Course Contact: Brian Stovall Contact: Matt Ganshaw Transfer Station, 110 Burnsway Drive 901 Riverbend Drive Phone: (256) Fax: (256) Phone: (256) Fax: (256) bstovall@cityofgadsden.com mganshaw@twinbridgesgolf.com 5

11 Financial Summary Revenue Summary by Fund Expenditure Summary by Fund General Fund Enterprise Funds Special Revenue Funds Internal Service Funds Capital Projects Fund Debt Service Funds

12 Revenue Summary By Fund FY12 FY13 FY13 FY14 Actual Approved Estimated Approved Revenue Budget Revenue Budget General Fund 45,867,775 46,576,000 45,768,406 46,741,100 Enterprise Funds Air Depot 416, , , ,380 Twin Bridges Golf Course 997,119 1,017,086 1,228,531 1,072,180 Residential Garbage 2,862,408 2,742,838 2,697,900 2,714,497 Total 4,276,471 4,079,202 4,242,541 4,100,057 Special Revenue Funds Special Auto Tax 112, , , ,000 State Gas Tax 446, , , ,000 Street Maintenance 308, , , ,000 Municipal Capital Improvement 311, , , ,000 Lodging Tax 219, , , ,000 Community Development 884,073 1,108,184 1,122, ,250 Ad-Valorem School Tax 1,063,515 1,000,000 1,040,105 1,025,000 Ad-Valorem Fire Tax 953, , , ,000 Library Grants 158, , ,441 85,550 Tobacco Tax 406, , , ,000 Drug Task Force Seizure Funds 14,370-19,341 - Summer Food Service Grant 95, ,764 87, ,689 Aging Program Grant 117, , ,540 80,223 Transportation & Planning Grants 192, , , ,775 Gadsden Transit Grants 1,179,325 1,313,503 1,297,482 1,045,990 Economic Development 911, , , ,000 Law Enforcement Grant 36,273-35,140 - Other Restricted Funds 486, , , ,500 Corrections Funds 71,791 65,000 63,485 65,000 Municipal Judicial Admin Fund 14,827 75,000 51,825 55,000 Total 7,984,063 7,852,426 8,422,662 7,442,977 Capital Projects Funds 6,382,826 7,701,000 5,798,070 7,550,000 Total Revenues and Other Sources 64,511,135 66,208,628 64,231,679 65,834,134 6

13 Expenditure Summary By Fund FY12 FY13 FY13 FY14 Actual Approved Revised Approved Expenditures Budget Budget Budget General Fund 47,119,277 46,576,000 47,470,702 46,741,100 Enterprise Funds Air Depot 306, , , ,448 Twin Bridges Golf Course 1,096,243 1,017,086 1,079,050 1,072,180 Residential Garbage 3,193,504 2,742,838 2,756,123 2,714,497 Total 4,596,564 4,047,063 4,122,510 4,024,125 Special Revenue Funds Special Auto Tax Fund 108, , , ,000 State Gas Tax 500, , , ,000 Street Maintenance - 869, , ,000 Municipal Capital Improvements 173, Lodging Tax Fund 209, , , ,000 Community Development 884,356 1,108,184 1,454, ,250 Ad-Valorem School Tax 1,005,318 1,000,000 1,000,000 1,025,000 Ad-Valorem Fire Tax 1,027,000 1,292,614 1,325,356 1,201,250 Library Grants 183, , ,017 85,550 Tobacco Tax 425, , , ,000 Drug Task Force Seizure Funds 1,457-4,243 - Summer Food Service Grant 88, , , ,689 Aging Program Grant 101, , , ,223 Transportation & Planning Grants 192, , , ,775 Gadsden Transit Grants 1,018,750 1,313,503 2,113,195 1,045,990 Economic Development 1,007, , , ,000 Law Enforcement Grant 31,029-27,707 - Other Restricted Funds 106, , , ,440 Corrections Funds 52, , , ,750 Municipal Judicial Admin Fund - 40,000 40,000 40,000 Total 7,118,475 8,502,040 9,919,606 7,126,917 Capital Projects Funds 6,845,988 7,701,000 8,513,573 7,550,000 Debt Service Funds 2000 Special Bonds (Fund 206) 194, , , , B Warrants (Fund 209) 234, , , A Warrants (Fund 210) 418, , , , B Warrants (Fund 211) 1,475,145 1,078,870 1,078,870 1,077, A Warrants (Fund 212) 339, , , Revenue Warrants (Fund 213) (16,487) 410, , ,500 Improvements 2005 (Fund 214) 1,420,234 1,422,295 1,234,736 1,420,476 AmFund 2006 Issue (Fund 215) 78,252 77,378 77,378 75, A GOW (Fund 217) 447, , , , A GOW (Fund 218) 311, , , , B GOW (Fund 219) 96, , , , C GOW (Fund 220) 229, , , ,000 Capital Leases 1,395,344 1,323,774 1,323, ,990 Total 6,623,972 6,989,111 6,801,552 6,166,707 Total Expenditures and Other Uses 72,304,276 73,815,214 76,827,943 71,608,849 7

14 General Fund Revenues by Sources FY12 FY13 FY13 FY14 Actual Approved Estimated Approved Revenue Budget Revenue Budget Sales & Use Tax 19,389,658 19,850,000 19,438,890 19,850,000 Occupational License Fee 13,352,824 13,850,000 13,453,458 13,850,000 Ad Valorem 2,127,029 2,100,000 2,126,109 2,150,000 Gasoline 566, , , ,000 Beer 218, , , ,000 Financial Ins. Excise 108,269 50,000 40,446 50,000 Wine & Liquor 194, , , ,000 Lodging 329, , , ,000 Franchise Taxes 394-4,716 5,000 State Diesel Tax Refund 45,564 45,000 33,242 25,000 Total - Taxes 36,333,835 37,220,000 36,458,070 37,300,000 Business Licenses 6,037,186 6,100,000 6,051,149 6,100,000 Franchise Licenses & Fees 453, ,891 - Construction Permits 118, , , ,000 Garbage Disposal Permits 2,000-4,000 - Miscellaneous , ,000 Total - Licenses & Permits 6,611,198 6,660,000 6,633,137 6,683,000 Federal Grants 58, ,000 55, ,000 State Grants 1, County Grants 125, ,093 - Other Grants Shared State Revenues 14,978 10,000 20,087 15,000 Payments In Lieu Of Taxes 74,512 70,000 74,512 72,500 Total - Intergovernmental 276, , , ,500 General Government 208, , , ,000 Recreation 1,093,901 1,100,000 1,118,229 1,150,000 Culture 15,345 20,000 16,923 25,000 Public Safety 172, , , ,000 Other Commissions 11,721 10,000 9,407 10,000 Total - Charges For Services 1,502,148 1,535,000 1,511,573 1,575,000 Municipal Court Fines 531, , , ,000 Other Fines & Forfeitures 22,606 25,000 18,401 20,000 Total - Fines & Forfeitures 554, , , ,000 Interest 881 1,000 1,404 1,000 Rental 39,410 40,000 43,692 34,600 Lease Income 1, Earned Discounts Donations 150, Miscellaneous 44,018 30,000 39,945 35,000 Total - Other Income 236,020 71,000 85,041 70,600 Sale of Assets - Land, Building & Equipment 42,934 35,000 20,705 25,000 Transfer From Other Funds 311, , , ,000 Total Revenues 45,867,775 46,576,000 45,768,406 46,741,100 8

15 General Fund Expenditures By Department FY12 FY13 FY13 FY14 Actual Approved Revised Approved Expenditures Budget Budget Budget Mayor's Office 478, , , ,733 City Council 331, , , ,429 Revenue 240, , , ,805 Legal 654, , , ,397 City Clerk 299, , , ,403 Total - General Government 2,004,635 2,064,343 2,064,454 2,107,767 Finance 528, , , ,775 M.I.S. 388, , , ,960 Purchasing 50,931 62,226 62,226 44,274 Personnel 239, , , ,901 Civil Service Board 39,808 41,650 41,650 42,650 Fleet Management & Motor Pool 2,110,188 2,093,394 2,093,788 2,068,164 Total - Internal Services 3,357,730 3,422,048 3,569,369 3,357,724 Municipal Court 1,321,479 1,373,060 1,373,060 1,411,750 E.M.A. 239, , , ,520 Communications 414, , , ,272 Fire 8,832,701 8,572,352 8,572,352 8,640,302 Police 8,896,465 9,858,027 9,889,396 9,879,309 Animal Control 316, , , ,917 Total - Public Safety 20,020,274 20,888,733 20,934,099 21,025,070 Library 1,277,112 1,329,136 1,334,444 1,260,118 Museum of Art 201, , , ,530 Parks & Recreation 3,868,006 3,848,940 3,854,727 3,919,744 Convention Hall 118, , , ,223 Noccalula Falls Park 671, , , ,032 Cemetery 356, , , ,825 Total - Recreation & Cultural Services 6,492,868 6,370,385 6,583,097 6,401,472 Facilities Maintenance 1,423,694 1,547,516 1,561,347 1,563,486 Street Services 653, , , ,671 Street Maintenance 2,788,004 3,255,385 3,005,569 3,324,500 Street Painting 275, , , ,648 Total - Public Works Services 5,140,238 5,732,716 5,514,212 5,808,305 Engineering 545, ,794 1,411, ,444 Planning 503, , , ,877 Building 548, , , ,927 Total - Urban Development 1,597,730 1,999,045 2,684,083 1,785,247 General Expenses 2,480,527 1,207,406 1,229,355 1,101,159 Utilities 1,889,214 2,000,000 2,000,709 2,200,000 Agency Appropriations 1,448,856 1,486,500 1,486,500 1,713,250 Transfers To Other Funds 2,687,205 1,404,824 1,404,824 1,241,106 8,505,802 6,098,730 6,121,388 6,255,515 Total Expenditures 47,119,277 46,576,000 47,470,702 46,741,100 9

16 Enterprise Funds The Airport Fund accounts for the income and expenses from the Air-Depot rental properties. Airport Fund (405) FY12 FY13 FY13 FY13 FY14 Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Personnel Expenses 135, Operating Expenses 110,571 91,847 92,045 82,544 91,245 Capital Outlays Debt Service 60, , , , ,203 Total Expenditures 306, , , , ,448 Charges For Services 416, , , , ,380 Sale of Assets Interest / Other Revenue Total Revenue 416, , , , ,380 Revenues Excess of Expenditures 110,127 32,139 31,941 39,016 75,932 (Appropriated Reserves) Net Assets (Beginning) 685, , , , ,919 Net Assets (Ending) 795, , , , ,851 The Golf Course Fund accounts for the income and expenses from the Twin Bridges Golf Course. Golf Course Fund (411) FY12 FY13 FY13 FY13 FY14 Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Personnel Expenses 538, , , , ,571 Operating Expenses 548, , , , ,609 Capital Outlays 8,668 75,000 96,659 55,810 45,000 Transfers - Fixed Assets Total Expenditures 1,096,243 1,017,086 1,079, ,991 1,072,180 Golf Shop Revenue 533, , , , ,000 Interest / Other Revenue Transfer From Other Funds 463, , , , ,180 Total Revenue 997,119 1,017,086 1,045,416 1,228,531 1,072,180 Revenues Excess Of Expenditures (99,124) - (33,634) 254,540 - (Appropriated Reserves) Net Assets (Beginning) 5,322,073 5,222,949 5,222,949 5,222,949 5,477,489 Net Assets (Ending) 5,222,949 5,222,949 5,189,315 5,477,489 5,477,489 10

17 Enterprise Funds Residential Garbage Fund accounts for residential garbage services, including waste disposal at the current landfill. The residential garbage fee is $13.00 per month, and the tipping fee at the transfer station is $25 per ton for trash disposal and $37 per ton for household garbage. Residential Garbage Fund (430) FY12 FY13 FY13 FY13 FY14 Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Personnel Expenses 1,218,314 1,306,763 1,306,763 1,225,922 1,288,442 Operating Expenses 1,953,950 1,436,075 1,439,660 1,387,272 1,426,055 Capital Outlays - - 9,700 9,700 - Transfers - Fixed Assets 21, Total Expenditures 3,193,504 2,742,838 2,756,123 2,622,894 2,714,497 Charges For Services 2,240,890 2,200,000 2,200,000 2,119,836 2,100,000 Sale of Other Assets 1,771 1,500 1, Interest / Other Revenue 64, ,726 - Transfer From Other Funds 554, , , , ,497 Total Revenue 2,862,408 2,742,838 2,742,838 2,697,900 2,714,497 Revenues Excess Of Expenditures (331,096) - (13,285) 75,006 - (Appropriated Reserves) Net Assets (Beginning) (1,220,759) (1,551,855) (1,551,855) (1,551,855) (1,476,849) Net Assets (Ending) (1,551,855) (1,551,855) (1,565,140) (1,476,849) (1,476,849) 11

18 Special Revenue Funds Special Auto Tax Fund accounts for funds received from Etowah County and the State of Alabama. The funds are collected from automobile taxes and licenses and are used primarily for repairs, paving, and maintenance of City streets. Special Auto Tax Fund (101) FY12 FY13 FY13 FY13 FY14 Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Transfer To Other Funds 108, , , , ,000 Total Expenditures 108, , , , ,000 Auto Tax 112, , , , ,000 Interest / Other Revenue Total Revenue 112, , , , ,000 Revenues Excess Of Expenditures 4,253 2,500 2,500 (4,399) 1,000 (Appropriated Fund Balance) Fund Balance (Beginning) (622) 3,631 3,631 3,631 (768) Fund Balance (Ending) 3,631 6,131 6,131 (768) 232 State Gas Tax Fund accounts for funds received from Etowah County and the State of Alabama. The funds are collected from motor fuel taxes and are used primarily for repairs, paving, and maintenance of City streets. The various taxes on gasoline total 18 cents per gallon. State Gas Tax Fund (102) FY12 FY13 FY13 FY13 FY14 Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Personnel Expenses 300, , , , ,000 Transfer To Other Funds 200, , , , ,000 Total Expenditures 500, , , , ,000 Gas Tax 446, , , , ,000 Interest / Other Revenue Total Revenue 446, , , , ,000 Revenues Excess Of Expenditures (53,362) 37,000 37,000 13,366 22,000 (Appropriated Fund Balance) Fund Balance (Beginning) 17,553 (35,809) (35,809) (35,809) (22,443) Fund Balance (Ending) (35,809) 1,191 1,191 (22,443) (443) 12

19 Special Revenue Funds Lodging Tax Fund accounts for funds received from the additional 2% lodging tax levied by the City of Gadsden.The funds are used for the construction and operation of a convention center, for other facilities which might enhance a convention center, and for promotion of conventions in Gadsden. Lodging Tax Fund (103) FY12 FY13 FY13 FY13 FY14 Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Renovations to Tourism Building , ,840 - Other Contractural Services 9, Transfer To Other Funds 200, , , , ,000 Total Expenditures 209, , , , ,000 Lodging Tax 219, , , , ,000 Interest / Other Revenue Total Revenue 219, , , , ,000 Revenues Excess Of Expenditures 9,847 10,000 (110,000) (102,742) 15,000 (Appropriated Fund Balance) Fund Balance (Beginning) 439, , , , ,589 Fund Balance (Ending) 449, , , , ,589 Community Development Fund accounts for Community Urban Development Block Grants for the development of urban communities including decent housing and a suitable living environment, and expanding economic opportunities, principally for persons of low and moderate income. Comm. Development Fund (104) FY12 FY13 FY13 FY13 FY14 Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Personnel Expenses 179, , , , ,694 Operating Expenses 258, , , , ,956 Capital Outlays 190, , , , ,600 Debt Service 255, , , , ,000 Transfer To Other Funds Total Expenditures 884,356 1,108,184 1,454,074 1,122, ,250 Grant 778, ,824 1,417,898 1,056, ,250 Program Income 105, ,360 36,176 65,485 40,000 Misc Income Total Revenue 884,073 1,108,184 1,454,074 1,122, ,250 Revenues Excess Of Expenditures (283) (Appropriated Fund Balance) Fund Balance (Beginning) 44,312 44,029 44,029 44,029 44,029 Fund Balance (Ending) 44,029 44,029 44,029 44,029 44,029 13

20 Special Revenue Funds Ad Valorem School Tax accounts for a 6 mil ad valorem tax earmarked for educational purposes. Ad Val. - School Tax Fund (105) FY12 FY13 FY13 FY13 FY14 Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Operating Expenses 765, , ,055 1,131,118 1,025,000 Transfer To Other Funds 239, , , ,209 - Total Expenditures 1,005,318 1,000,000 1,000,000 1,307,327 1,025,000 Ad Valorem Tax 1,063,515 1,000,000 1,000,000 1,040,105 1,025,000 Interest / Other Revenue Total Revenue 1,063,515 1,000,000 1,000,000 1,040,105 1,025,000 Revenues Excess Of Expenditures 58, (267,222) - (Appropriated Fund Balance) Fund Balance (Beginning) 209, , , ,222 - Fund Balance (Ending) 267, , , Ad Valorem Tax - Fire Protection Fund accounts for funds derived from a three mil ad valorem tax. The funds are used to support and promote fire protection activities. Ad Valorem - Fire Tax (106) FY12 FY13 FY13 FY13 FY14 Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Personnel Expenses Operating Expenses 460, , , , ,765 Capital Outlays 332, , , , ,485 Transfer To Other Funds 233, , , , ,000 Total Expenditures 1,027,000 1,292,614 1,325,356 1,039,317 1,201,250 Ad Valorem Tax 952, , , , ,000 Sale Of Equipment Interest / Other Revenue Total Revenue 953, , , , ,000 Revenues Excess Of Expenditures (73,695) (337,614) (370,356) (80,118) (246,250) (Appropriated Fund Balance) Fund Balance (Beginning) 574, , , , ,943 Fund Balance (Ending) 501, , , , ,693 14

21 Special Revenue Funds Library Grants account for funds received from federal, state, and county sources. The funds are used to purchase books, equipment, and other supplies for the Gadsden Public Library. Library Grants (111) FY12 FY13 FY13 FY13 FY14 Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Personnel 21,773 21,772 21,772 20,536 22,290 Operating Expenses 100,668 66, ,045 76,412 63,260 Capital Outlay 61,494 16,100 20,200 4,100 - Total Expenditures 183, , , ,048 85,550 Grants 158, , , ,441 85,550 Interest / Other Revenue Total Revenue 158, , , ,441 85,550 Revenues Excess Of Expenditures (25,521) - (90,567) 3,393 - (Appropriated Fund Balance) Fund Balance (Beginning) 73,559 48,038 48,038 48,038 51,431 Fund Balance (Ending) 48,038 48,038 (42,529) 51,431 51,431 Tobacco Tax Fund accounts for funds received from tobacco tax levied by the City of Gadsden. The funds are used to pay off the principal, interest, premium, and other costs associated with the early retirement of any long-term debt of the City. Tobacco Tax Fund (112) FY12 FY13 FY13 FY13 FY14 Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Transfer To Other Funds 425, , , , ,000 Total Expenditures 425, , , , ,000 Tobacco Tax 406, , , , ,000 Interest / Other Revenue Total Revenue 406, , , , ,000 Revenues Excess Of Expenditures (18,913) (25,000) (25,000) (72,099) 25,000 (Appropriated Fund Balance) Fund Balance (Beginning) 68,107 49,194 49,194 49,194 (22,905) Fund Balance (Ending) 49,194 24,194 24,194 (22,905) 2,095 15

22 Special Revenue Funds Drug Task Force Seizure Fund accounts for funds confiscated during raids performed by the Etowah County Drug Task Force. The funds are restricted for Police Department use and are primarily used for the portion committed by the City of Gadsden for operational expenses of the Drug Task Force. Drug Task Force Funds (123) FY12 FY13 FY13 FY13 FY14 Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Operating Expenses 1,457-4, Capital Outlay Total Expenditures 1,457-4, Drug Seizure Funds Sale Of Assets ,717 - Interest / Other Revenue 14, Total Revenue 14, ,341 - Revenues Excess Of Expenditures 12,913 - (4,243) 18,621 - (Appropriated Fund Balance) Fund Balance (Beginning) 16,018 28,931 28,931 28,931 47,552 Fund Balance (Ending) 28,931 28,931 24,688 47,552 47,552 Summer Food Service Grant accounts for pass-through grant funds from the United States Department of Agriculture. The funds are used to provide meals to low-income children during summer months. Summer Food Service Grant (131) FY12 FY13 FY13 FY13 FY14 Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Personnel Expenses 23,157 39,044 39,044 24,760 39,144 Operating Expenses 65,454 78,720 78,720 62,243 78,545 Total Expenditures 88, , ,764 87, ,689 Grant 95, , ,764 87, ,689 Interest / Other Revenue Total Revenue 95, , ,764 87, ,689 Revenues Excess Of Expenditures 6, (Appropriated Fund Balance) Fund Balance (Beginning) (1,544) 5,138 5,138 5,138 5,138 Fund Balance (Ending) 5,138 5,138 5,138 5,138 5,138 16

23 Special Revenue Funds Aging Program Grant accounts for pass-through grant funds from the United States Department of Health and Human Services. The funds are used to provide meals for senior citizens. Aging Program Grant (132) FY12 FY13 FY13 FY13 FY14 Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Personnel Expenses 91, , ,454 91,796 93,557 Operating Expenses 10,576 14,185 14,185 9,458 11,666 Total Expenditures 101, , , , ,223 Grant 15,678 21,355 21,355 15,256 15,256 Interest / Other Revenue Transfer From Other Funds 101,516 97,284 97,284 97,284 64,967 Total Revenue 117, , , ,540 80,223 Revenues Excess Of Expenditures 15, ,286 (25,000) (Appropriated Fund Balance) Fund Balance (Beginning) (825) 14,381 14,381 14,381 25,667 Fund Balance (Ending) 14,381 14,381 14,381 25, Transportation and Planning Grant accounts for pass-through grant funds from the United States Department of Transportation. The funds are used for transportation planning costs. Trans. & Planning Grant (141) FY12 FY13 FY13 FY13 FY14 Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Personnel Expenses 145, , , , ,625 Operating Expenses 42,367 71,150 71, , ,150 Capital Outlays Transfer To Other Funds 5, Total Expenditures 192, , , , ,775 Grant 150, , , , ,220 Transfer From Other Funds 42,582 43,738 43,738 55,545 59,555 Total Revenue 192, , , , ,775 Revenues Excess Of Expenditures (Appropriated Fund Balance) Fund Balance (Beginning) Fund Balance (Ending)

24 Special Revenue Funds Gadsden Transit Grant accounts for grant funds received from the United States Department of Transportation, matching share revenues transferred from the general fund, and program income such as bus fares. The funds are used primarily for the operation and maintenance of the City's Demand and Response Transit (DART) system and the Fixed Route System, including associated administrative costs. Gadsden Transit Grant (142) FY12 FY13 FY13 FY13 FY14 Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Personnel Expenses 581, , , , ,740 Operating Expenses 404, , , , ,250 Capital Outlays 33, ,500 1,089, ,990 40,000 Total Expenditures 1,018,750 1,313,503 2,113,195 1,264,198 1,045,990 Grant 512, , , , ,995 Charges For Service 84,024 80,000 80,000 74,685 75,000 Transfer From Other Funds 582, , , , ,995 Total Revenue 1,179,325 1,313,503 1,313,503 1,297,482 1,045,990 Revenues Excess Of Expenditures 160,575 - (799,692) 33,284 - (Appropriated Fund Balance) Fund Balance (Beginning) 75, , , , ,209 Fund Balance (Ending) 235, ,925 (563,767) 269, ,209 Economic Development Fund accounts for rental and lease tax and proceeds from the sale of land owned by the City of Gadsden. The funds are used for promoting economic development, which includes industrial, commercial, and residential. Economic Dev. Fund (160) FY12 FY13 FY13 FY13 FY14 Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Capital Expense - Jack's (East Gadsden) 109,983-7,837 4,400 - Capital Expense - Noojin Building 24, Transfer To Other Funds 873, , , , ,000 Total Expenditures 1,007, , , , ,000 Rental & Leasing Tax 594, , , , ,000 Interest / Other Revenue Sale of Assets 215, Transfer From Other Funds 101, Total Revenue 911, , , , ,000 Revenues Excess Of Expenditures (95,360) (100,000) 119,719 39,045 (50,000) (Appropriated Fund Balance) Fund Balance (Beginning) 135,085 39,725 39,725 39,725 78,770 Fund Balance (Ending) 39,725 (60,275) 159,444 78,770 28,770 18

25 Special Revenue Funds Law Enforcement Grants account for grants received from the Department of Justice. The funds are used for the purchase of equipment to be used by the Police Department. Law Enforcement Grant Fund (190) FY12 FY13 FY13 FY13 FY14 Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Personnel Expenses 19, ,721 - Operating Expenses 11,981-27,707 26,363 - Capital Outlay Total Expenditures 31,029-27,707 41,084 - Grant 25,039-20,161 35,140 - Transfer From Other Funds 11, Total Revenue 36,273-20,161 35,140 - Revenues Excess Of Expenditures 5,244 - (7,546) (5,944) - (Appropriated Fund Balance) Fund Balance (Beginning) 746 5,990 5,990 5, Fund Balance (Ending) 5,990 5,990 (1,556) Other Restricted Funds account for various special revenue funds established by the City Council. The funds are used for various purposes such as special programs, community events, and restricted court fees. Other Restricted Funds (191) FY12 FY13 FY13 FY13 FY14 Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Operating Expenses 105,819 96, ,681 86, ,000 Capital Outlay 1, , , ,167 16,500 Transfer To Other Funds ,940 Total Expenditures 106, , , , ,440 TIF Tax 310, , , , ,000 Driving School Fees 84,350 75,000 75, , ,000 Court Fees 7,097 6,500 6,500 6,159 6,000 Miscellaneous - Special Programs 76,720 76,800 76,800 67,124 75,950 Donations - Disaster Relief 2, Miscellaneous - Fitness Fees 3,803 2,500 2,500 3,318 3,000 Miscellaneous - Child Seat 1,310 1,250 1, Interest / Other Revenue Total Revenue 486, , , , ,500 Revenues Excess Of Expenditures 379, ,750 (25,694) 67, ,060 (Appropriated Fund Balance) Fund Balance (Beginning) 1,181,660 1,561,267 1,561,267 1,561,267 1,629,214 Fund Balance (Ending) 1,561,267 1,752,017 1,535,573 1,629,214 1,935,274 19

26 Special Revenue Funds Corrections Fund accounts are used exclusively for the operation and maintenance of the municipal jail or jails, other correctional facilities, any juvenile detention center, or any court complex, and otherwise be subject to the requirements of Section , Ala. Code Corrections Fund (193) FY12 FY13 FY13 FY13 FY14 Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Operating Expenses 937 2,250 2,250 1,761 61,750 Capital Outlay 1, , , ,000 50,000 Transfer To Other Funds 50,000 50,000 50,000 50,000 - Total Expenditures 52, , , , ,750 Court Fees 71,791 65,000 65,000 63,485 65,000 Interest / Other Revenue Total Revenue 71,791 65,000 65,000 63,485 65,000 Revenues Excess Of Expenditures 19,079 (112,250) (112,250) (113,276) (46,750) (Appropriated Fund Balance) Fund Balance (Beginning) 138, , , ,945 44,669 Fund Balance (Ending) 157,945 45,695 45,695 44,669 (2,081) Municipal Court Judicial Administrative Fund shall be used for municipal court operations, including but not limited to, salaries and benefits of court employees, including security guards, the municipal judges, and the municipal prosecutors, and otherwise be subject to the requirements of Act No Municipal Judicial Admin Fund (194) FY12 FY13 FY13 FY13 FY14 Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Operating Expenses - 40,000 40,000 34,638 40,000 Capital Outlay Transfer To Other Funds Total Expenditures - 40,000 40,000 34,638 40,000 Court Fees 14,827 75,000 75,000 51,825 55,000 Interest / Other Revenue Transfer From Other Funds Total Revenue 14,827 75,000 75,000 51,825 55,000 Revenues Excess Of Expenditures 14,827 35,000 35,000 17,187 15,000 (Appropriated Fund Balance) Fund Balance (Beginning) - 14,827 14,827 14,827 32,014 Fund Balance (Ending) 14,827 49,827 49,827 32,014 47,014 20

27 Special Revenue Funds Municipal Capital Improvement Fund accounts for the City's distributed share of investment income from the Alabama Trust Fund. The funds are used for capital improvements and the associated debt service payments. Capital Improvement Fund (301) FY12 FY13 FY13 FY13 FY14 Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Transfer To Other Funds 173, Total Expenditures 173, State Shared Revenue 311, , , , ,000 Interest / Other Revenue Transfer From Other Funds Total Revenue 311, , , , ,000 Revenues Excess Of Expenditures 138, , , , ,000 (Appropriated Fund Balance) Fund Balance (Beginning) - 138, , , ,668 Fund Balance (Ending) 138, , , ,668 1,268,668 Street Maintenance Fund accounts for funds transferred from other City funds that are used for major City street resurfacing projects. Street Maintenance Fund (305) FY12 FY13 FY13 FY13 FY14 Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Street Improvements - 869, , , ,000 Total Expenditures - 869, , , ,000 Transfer From Other Funds 308, , , , ,000 Interest / Other Revenue Total Revenue 308, , , , ,000 Revenues Excess Of Expenditures 308,200 (600,000) (600,000) (454,863) - (Appropriated Fund Balance) - Fund Balance (Beginning) 292, , , , ,138 Fund Balance (Ending) 601,001 1,001 1, , ,138 21

28 Internal Service Funds Employee Benefits Fund accounts for expenditures that are associated with the administration of group health benefits, including payments to the State of Alabama Local Government Health Insurance Program, disability insurance premiums and life insurance premiums. In addition, the fund also accounts for the accumulation and allocation of claims arising from the City's self-insured worker's compensation program, insurance premiums, legal and medical fees and administrative expenses. Employee Benefits Fund (510) FY12 FY13 FY13 FY13 FY14 Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Personnel Expenses 208, , , , ,086 Operating Expenses 7,086,193 7,243,148 7,243,148 7,401,178 7,436,980 Total Expenditures 7,294,845 7,483,571 7,483,571 7,596,408 7,681,066 Charges For Workmen's Comp 965, , , , ,012 Charges For Group Health 6,649,998 7,023,043 7,023,043 6,358,560 7,219,155 Transfer From Other Funds Total Revenue 7,615,086 8,017,905 8,017,905 7,236,260 8,218,167 Revenues Excess Of Expenditures 320, , ,334 (360,147) 537,100 (Appropriated Reserves) Fund Balance (Beginning) 323, , , , ,140 Fund Balance (Ending) 643,288 1,177,622 1,177, , ,240 22

29 Capital Projects Fund The Capital Projects Fund accounts for revenue and expenditures associated with projects that are funded with bond proceeds, grants, and a 1% sales tax earmarked for economic development. FY12 FY13 FY13 FY14 Actual Approved Revised Approved Exp / Rev Budget Budget Budget Non-Cap Other Equipment 26,839 50,000 50,000 50,000 Street Improvements 61, ,000 1,064, ,000 Street Improvements - Striping - 50,000 56,350 50,000 Drainage Improvements 25, , , ,000 Building Improvements 286, , , ,870 Equipment 985, , , ,000 Technology & Economic Development ,000 Outside Agencies / Gadsden/Etowah IDA 368, , , ,000 Outside Agencies / Gadsden CDA 99, , , ,500 Outside Agencies / Airport Authority 176, ,800 Transfers To Debt Service , , , ,471 Transfers To Capital Lease 230 1,118,527 1,118,528 1,118, ,113 Transfers To Debt Service 211 1,739,065 1,078,870 1,078,870 1,077,785 Transfers To Debt Service , , ,250 - Transfers To Debt Service , , , ,500 Transfers To Debt Service , , , ,794 Transfers To Debt Service ,786 77,378 77,378 75,014 Transfers To Debt Service , , ,668 Transfers To Debt Service , , , ,507 Transfers To Debt Service , , , ,978 Transfers To Debt Service , , ,000 Total Expenditures 6,845,988 7,701,000 8,513,573 7,550,000 Board Of Education - 900, , ,000 Taxes / Sales And Use Tax 6,382,826 6,800,000 6,800,000 6,650,000 Interest On Bank Deposits - 1,000 1,000 - Total Revenue 6,382,826 7,701,000 7,701,000 7,550,000 23

30 Debt Service Funds The East Alabama Industrial Development Authority issued Special Obligation Bonds in 2000 in the amount of $15,475,000 to provide funding for improvements to a parcel of land in Talladega County upon which American Honda Motor Co. constructed and operates an automobile assembly plant. The City of Gadsden entered into a funding agreement with the Authority to be responsible for $2,000,000 of the $15,475,000 bond. Honda Project Assistance FY12 FY13 FY13 FY13 FY Special Bonds (Fund 206) Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Debt Service 194, , , , ,471 Total Expenditures 194, , , , ,471 Transfer From Other Funds 194, , , , ,471 Interest / Other Revenue Total Revenue 194, , , , ,471 Revenues Excess Of Expenditures - (3,000) (3,000) (3,000) - (Appropriated Reserves) Fund Balance (Beginning) 3,254 3,254 3,254 3, Fund Balance (Ending) 3, General Obligation Warrants in the amount of $1,715,000 were issued in 2002 for the purpose of refinancing outstanding warrants. The source of funds to pay principal and interest payments on school warrants is a 6 mil ad valorem tax earmarked for educational purposes. School Obligations FY12 FY13 FY13 FY13 FY B Warrants (Fund 209) Actual Approved Revised Estimated Approved Paid off in Feb, 2013 Exp / Rev Budget Budget Exp / Rev Budget Debt Service 234, , , ,563 - Total Expenditures 234, , , ,563 - Transfer From Other Funds 239, , , ,945 - Interest / Other Revenue Total Revenue 239, , , ,945 - Revenues Excess Of Expenditures 5, (618) - (Appropriated Reserves) Fund Balance (Beginning) 149, , , , ,364 Fund Balance (Ending) 154, , , , ,364 24

31 Debt Service Funds General Obligation Warrants in the amount of $8,315,000 were issued in 2003 to provide funding for various capital projects including renovations of the Gadsden Public Library and improvements to Noccalula Falls Park. General Obligation FY12 FY13 FY13 FY13 FY A Warrants (Fund 210) Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Debt Service 418, , , , ,318 Total Expenditures 418, , , , ,318 Transfer From Other Funds 382, , , , ,318 Interest / Other Revenue Total Revenue 382, , , , ,318 Revenues Excess Of Expenditures (35,348) - - (1,199) - (Appropriated Reserves) Fund Balance (Beginning) 86,998 51,650 51,650 51,650 50,451 Fund Balance (Ending) 51,650 51,650 51,650 50,451 50,451 General Obligation Warrants in the amount of $29,560,000 were issued in 2003 to provide funding for the construction of a new consolidated high school. The source of funds to pay principal and interest payments on these school warrants are from the 1% sales tax adopted by the City of Gadsden in 2003 which is earmarked for economic development, and through a funding agreement with the Gadsden Board of Education. School Obligations FY12 FY13 FY13 FY13 FY B Warrants (Fund 211) Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Debt Service 1,475,145 1,078,870 1,078,870 1,080,069 1,077,785 Total Expenditures 1,475,145 1,078,870 1,078,870 1,080,069 1,077,785 Contribution From School Board Transfer From Other Funds 1,343,128 1,078,870 1,078,870 1,078,870 1,077,785 Interest / Other Revenue Total Revenue 1,343,128 1,078,870 1,078,870 1,078,870 1,077,785 Revenues Excess Of Expenditures (132,017) - - (1,199) - (Appropriated Reserves) Fund Balance (Beginning) 311, , , , ,613 Fund Balance (Ending) 179, , , , ,613 25

32 Debt Service Funds General Obligation Warrants in the amount of $5,165,000 were issued in 2004 for the purpose of urban renewal and redevelopment projects in the East Gadsden area, and the Whorten Bend sewer project. General Obligation FY12 FY13 FY13 FY13 FY A Warrants (Fund 212) Actual Approved Revised Estimated Approved Paid off in Aug, 2013 Exp / Rev Budget Budget Exp / Rev Budget Debt Service 339, , , ,995 - Total Expenditures 339, , , ,995 - Transfer From Other Funds 305, , , ,620 - Interest / Other Revenue Total Revenue 305, , , ,620 - Revenues Excess Of Expenditures (33,965) - - (39,375) - (Appropriated Reserves) Fund Balance (Beginning) 73,340 39,375 39,375 39,375 - Fund Balance (Ending) 39,375 39,375 39, The Gadsden Airport Authority issued Revenue Warrants in 2004 in the amount of $6,700,000 to provide funding for the acquisition and improvements to various parcels of land adjacent to the Municipal Airport with the intent to promote economic development. The City of Gadsden entered into a funding agreement with the Authority to be responsible for principle and interest payments. The source of the funds for this agreement are from the 1% sales tax adopted by the City of Gadsden in 2003 which is earmarked for economic development. Airport Authority Funding Agreement FY12 FY13 FY13 FY13 FY Revenue Warrants (Fund 213) Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Debt Service (16,487) 410, , , ,500 Transfer To Other Funds Total Expenditures (16,487) 410, , , ,500 Transfer From Other Funds 12, , , , ,050 Due From MS2-73,800 73,800-72,450 Interest / Other Revenue Total Revenue 12, , , , ,500 Revenues Excess Of Expenditures 29, ,287 (200,000) (Appropriated Reserves) Fund Balance (Beginning) 186, , , , ,592 Fund Balance (Ending) 216, , , ,592 26,592 26

33 Debt Service Funds General Obligation Warrants in the amount of $11,275,000 were issued in 2012 for the purpose of refunding the 2005 GOW, which were issued to proved funding for renovations at the Gadsden Public Library and Noccalula Falls Park. General Obligation FY12 FY13 FY13 FY13 FY D GOW (Fund 214) Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Debt Service 1,420,234 1,422,295 1,234,736 1,320,725 1,420,476 Total Expenditures 1,420,234 1,422,295 1,234,736 1,320,725 1,420,476 Transfer From Other Funds 1,438,078 1,419,235 1,191,679 1,191,679 1,420,476 Interest / Other Revenue Total Revenue 1,438,078 1,419,235 1,191,679 1,191,679 1,420,476 Revenues Excess Of Expenditures 17,844 (3,060) (43,057) (129,046) - (Appropriated Reserves) Fund Balance (Beginning) 602, , , , ,854 Fund Balance (Ending) 619, , , , ,854 General Obligation Warrants in the amount of $1,000,000 were issued in 2006 for the purpose of providing additional funds for the renovation projects at Noccalula Falls, the Riverfront, and the Gadsden Public Library. Funds will also be used for street improvement projects as well as community revitalization projects on Wall Street and Tuscaloosa Avenue. General Obligation FY12 FY13 FY13 FY13 FY14 AmFund 2006 Issue (Fund 215) Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Debt Service 78,252 77,378 77,378 77,378 75,014 Total Expenditures 78,252 77,378 77,378 77,378 75,014 Transfer From Other Funds 78,786 77,378 77,378 77,378 75,014 Interest / Other Revenue Total Revenue 78,786 77,378 77,378 77,378 75,014 Revenues Excess Of Expenditures (Appropriated Reserves) Fund Balance (Beginning) 6,450 6,984 6,984 6,984 6,984 Fund Balance (Ending) 6,984 6,984 6,984 6,984 6,984 27

34 Debt Service Funds General Obligation Warrants in the amount of $5,000,000 were issued in 2011 to provide financing to pay off a line of credit with Wells Fargo that was issued in This line of credit was used to provide financing for the construction of a Career Tech Building at Gadsden City High School, as well as capital improvements to Airport Road. The remaining funds will be used to replace the Tuscaloosa Avenue bridge. General Obligation FY12 FY13 FY13 FY13 FY A GOW (Fund 217) Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Debt Service 447, , , , ,668 Total Expenditures 447, , , , ,668 Transfer From Other Funds 449, , , , ,668 Interest / Other Revenue Total Revenue 449, , , , ,668 Revenues Excess Of Expenditures 1, (Appropriated Reserves) Fund Balance (Beginning) - 1,852 1,852 1,852 1,852 Fund Balance (Ending) 1,852 1,852 1,852 1,852 1,852 General Obligation Warrants in the amount of $17,790,000 were issued in 2012 for the purpose of refinancing a portion of the 2003B GOW. The 2003B warrants were issued to provide funding for the construction of a new consolidated high school The savings from the refinancing will be used for technology upgrades at Gadsden City School systems. General Obligation FY12 FY13 FY13 FY13 FY A GOW (Fund 218) Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Debt Service 311, , , , ,507 Total Expenditures 311, , , , ,507 Transfer From Other Funds 299, , , , ,507 Interest / Other Revenue 11, ,013 - Total Revenue 311, , , , ,507 Revenues Excess Of Expenditures (1,060) - (Appropriated Reserves) Fund Balance (Beginning) (1,060) Fund Balance (Ending) (1,060) (1,060) 28

35 Debt Service Funds General Obligation Warrants in the amount of $3,950,000 were issued in 2012 for the purpose of refinancing a portion of the 2003A GOW. The 2003A warrants were issued to provide funding for capital improvements at the Gadsden City Library and Noccalula Falls Park. The savings from the refinancing will be used for riverfront development. General Obligation FY12 FY13 FY13 FY13 FY B GOW (Fund 219) Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Debt Service 96, , , , ,978 Total Expenditures 96, , , , ,978 Transfer From Other Funds 93, , , , ,978 Interest / Other Revenue 3, ,414 - Total Revenue 96, , , , ,978 Revenues Excess Of Expenditures (1,060) - (Appropriated Reserves) Fund Balance (Beginning) (1,060) Fund Balance (Ending) (1,060) (1,060) General Obligation Warrants in the amount of $7,605,000 were issued in 2012 for the purpose of refinancing a portion of the 2004A GOW. The 2004A warrants were issued for redevelopment projects in East Gadsden. The savings from the refinancing will be used for riverfront development. General Obligation FY12 FY13 FY13 FY13 FY C GOW (Fund 220) Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Debt Service 229, , , , ,000 Total Expenditures 229, , , , ,000 Transfer From Other Funds 227, , , , ,000 Interest / Other Revenue 2, ,594 - Total Revenue 229, , , , ,000 Revenues Excess Of Expenditures (1,060) - (Appropriated Reserves) Fund Balance (Beginning) (1,060) Fund Balance (Ending) (1,060) (1,060) 29

36 Debt Service Funds The Capital Lease debt service fund was created in fiscal 2003 to account for resources needed to pay principal and interest payments on capital leases. Capital Leases (Fund 230) FY12 FY13 FY13 FY13 FY14 Actual Approved Revised Estimated Approved Exp / Rev Budget Budget Exp / Rev Budget Debt Service - Fleet 515, , , ,414 - Debt Service - Fire 227, , , ,334 81,965 Debt Service - Communications 603, , , , ,113 Debt Service - Facilities 48,912 48,912 48,912 48,912 48,912 Total Expenditures 1,395,344 1,323,774 1,323,774 1,323, ,990 Transfer From Other Funds 1,395,344 1,323,774 1,323,774 1,323, ,990 Interest / Other Revenue Total Revenue 1,395,344 1,323,774 1,323,774 1,323, ,990 Revenues Excess Of Expenditures (Appropriated Reserves) Fund Balance (Beginning) Fund Balance (Ending)

37 General Government Mayor's Office City Council City Clerk Revenue Department Legal Department

38 Position Summary Mayor's Office Revenue 1 Mayor 1 Senior Revenue Officer 1 Administrative Assistant 2 Revenue Officer 1 Dir. of Economic Dev. & Gov't Affairs 1 Revenue Accounting Assistant 1 Executive Secretary to Mayor 1 Seasonal 1 Secretary to the Mayor's Office 5 Total 1 Seasonal 6 Total Legal 1 City Attorney City Council 1 Legal Secretary 7 Elected Officials 1 Seasonal 7 Total 3 Total City Clerk 1 City Clerk 1 Assistant City Clerk 1 Administrative Office Assistant 2 Seasonal 5 Total TOTAL GENERAL GOVERNMENT 26 31

39 Mayor's Office The primary goal of the Mayor's office is to provide the citizens of Gadsden, the City Council, employees, media, and other agencies with the opportunity to participate in the process of government. An additional goal is to foster an exchange of ideas, address citizens' needs and to present community and public relations. The final goal is to provide quality service when processing complaints, address requests for service in a timely manner, generate innovative ideas, and provide reliable information collection and presentation. Functions Administration - Through management and direction of city departments, it is the function of the administrative staff to ensure the laws and ordinances of the City are enforced properly and equitably. Identify and develop projects that will be of benefit to all segments of the community, identify areas of Municipal Government that could be more productive and implement appropriate measures to correct problems. Identify events in our community which provide positive community involvement and enhance public relations. Beautification - Promote the cleanliness, beautification and overall environmental quality of the City and Etowah County. City Council The City Council serves as the governing body of the City, exercising legislative powers and representing the interests of the citizens in policy formulation and decision making. It is the goal of the Council to promote the health, comfort, infrastructure development, economic development, safety and general welfare of the City of Gadsden. Functions Enact laws that govern the citizens of Gadsden by adopting ordinances and resolutions. Conduct public hearings to seek citizens input regarding certain issues, such as nuisance abatement, zoning, issuance of alcoholic beverage licenses, community development projects, etc. Make appointments to various boards that advise and assist in conducting municipal functions. After the annual budget is presented by the Mayor, the Council reviews, amends if necessary, conducts a public hearing and adopts a finalized budget for the upcoming fiscal year. 32

40 City Clerk The goal of the City Clerk's office is to accurately record all official actions of the governing body, provide a check and balance system for all financial functions, protect and maintain city records and archives, conduct impartial municipal elections, and provide service to the citizens, elected officials, city departments and outside organizations in a professional manner. Functions Financial Review - Review, sign and disburse payroll and payable checks. Review maintenance of central accounting records and collection of special street and sewer levies. Coordinate sale of city surplus property and equipment. Records - Maintain archives and history of the City; manage central record room, implement retention schedules and perform destruction of obsolete records in accordance with law. Maintain, index and preserve all official documents. City Council Support - Provide all clerical and secretarial support for council members. General - Official keeper of the city seal. Receive sealed bids and conduct public openings, receive all claims filed against the City, and distribute the City Code and supplements. Administer oaths of office to various officials and municipal board members, coordinate requests to purchase city-owned property or satisfy liens, obtain titles and registration for all city vehicles, and distribute incoming mail. Elections - Maintain street index for proper voter assignment, prepare list of qualified voters, qualify candidates and provide necessary information to comply with campaign requirements. Comply with state and local law concerning public notification and advertisement, conduct absentee voting, coordinate and train election officials, tabulate and certify election results, and maintain records in the manner prescribed by state and city laws. 33

41 Revenue The goal of the Revenue Department is to collect all revenues legally due the City in a timely and professional manner, as well as maintain the enforcement of all revenue codes. Functions Revenue Collection - Collect business, occupational and other licenses fees prior to issuing business licenses. Collect gasoline, tobacco, and other taxes and fees. Account for rental income that is due to the City. Enforcement - Coordinate and monitor AlaTax collection and remittance of sales, rental and use taxes. Administer and enforce City Code as it relates to licenses and taxes. Perform audits of taxpayers to verify compliance with city tax ordinances. Inform and educate taxpayers on issues relating to taxes and licenses Legal The goal of the Legal Department is to provide professional legal service on a timely basis and in a responsive manner to all clients - the City of Gadsden, the governing body, elected officials, directors, and employees, and to communicate in a professional manner with the public. Functions Administrative - Advise the Mayor, City Council, directors, municipal board members, and agencies regarding legal aspects of city government. Draft and review ordinances, resolutions, contracts and other documents arising in the normal operation of municipal government. Examine documents for title to real property, render opinions and prepare contracts and deeds relating to municipal property. Act as Secretary-Treasurer of the Industrial Development Board of the City of Gadsden. Edit changes to the Code of Ordinances of the City. Litigation - Represent the City, officials, employees, boards and agencies in litigation in federal and state courts. Supervise the actions of outside legal counsel representing the same. Investigate and adjust claims filed against the City, within the department's authority. Supervise the payment of all claims. 34

42 Mayor's Office Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - General Fund (001) Expenditures Budget June Budget SALARIES AND WAGES 319, , , ,349 EMPLOYEE BENEFITS 129, ,257 95, ,483 CONTRACTUAL SERVICES UTILITIES 4,428 4,911 4,124 4,727 SUPPLIES 2,375 2,250 1,415 2,250 COMMODITIES 3,075 3,250 2,341 3,500 OPERATING EQUIPMENT 1, RENTALS AND LEASES 7,732 8,000 4,119 7,950 OTHER EXPENDITURES 10,236 15,989 6,039 15,923 MAYOR'S OFFICE 478, , , ,733 City Council Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - General Fund (001) Expenditures Budget June Budget SALARIES AND WAGES 98,142 99,042 71,996 99,042 EMPLOYEE BENEFITS 24,076 44,539 32,728 46,929 CONTRACTUAL SERVICES 1,142 1,200-1,200 UTILITIES 9,546 12,038 8,095 13,837 SUPPLIES 1,632 2,500 1,166 2,250 OPERATING EQUIPMENT 7,225 2,350 2,164 8,820 OTHER EXPENDITURES 17,219 18,350 12,884 17,350 DISCRETIONARY FUNDS 138, ,000 91, ,000 TRAINING & TRAVEL 33,990 42,000 30,781 42,000 CITY COUNCIL 331, , , ,429 City Clerk Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - General Fund (001) Expenditures Budget June Budget SALARIES AND WAGES 170, , , ,730 EMPLOYEE BENEFITS 83,087 83,580 60,715 74,709 CONTRACTUAL SERVICES 609 2, ,147 UTILITIES SUPPLIES 8,188 8,050 5,436 8,550 REPAIRS & MAINTENANCE RENTALS AND LEASES 3,786 4,000 2,524 3,226 OTHER EXPENDITURES 22,185 25,434 9,536 73,192 CAPITAL OUTLAY 9, CITY CLERK 299, , , ,403 35

43 Revenue Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - General Fund (001) Expenditures Budget June Budget SALARIES AND WAGES 126, , , ,185 EMPLOYEE BENEFITS 84,216 88,733 64,761 92,186 CONTRACTUAL SERVICES 6,409 9,335 2,561 5,085 UTILITIES 2,339 2,675 1,644 2,716 SUPPLIES 11,862 15,208 9,916 14,600 COMMODITIES 2,238 2,500 1,802 3,000 REPAIRS & MAINTENANCE RENTALS AND LEASES 4,180 4,180 3,022 3,683 OTHER EXPENDITURES 2,078 2,378 1,012 2,350 REVENUE 240, , , ,805 Legal Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - General Fund (001) Expenditures Budget June Budget SALARIES AND WAGES 138,901 45,238 31, ,586 EMPLOYEE BENEFITS 74,651 22,735 16,949 65,833 CONTRACTUAL SERVICES 191, , , ,950 UTILITIES 1,328 1, ,200 SUPPLIES 1,974 2, ,850 COMMODITIES 5,085 1,300 1,194 1,300 REPAIRS & MAINTENANCE OPERATING EQUIPMENT RENTALS AND LEASES 3,440 3,500 2,293 2,751 OTHER EXPENDITURES 237, ,795 85, ,927 LEGAL 654, , , ,397 36

44 Internal Services Finance Department Management Information Services (M.I.S.) Purchasing Department Fleet Management Personnel Department Risk Management

45 Position Summary Finance Fleet Management 1 Director of Finance 1 Fleet Manager 1 Accounting Supervisor 1 Automotive Shop Superintendent 2 Administrative Office Assistant 1 Automotive Shop Supervisor 1 Payroll Coordinator 1 Administrative Supervisor 1 Senior Accountant 11 Automotive Mechanic 6 Total 2 Automotive Mechanic Helper 1 Buyer M.I.S. 2 Secretary 1 Director of M.I.S. 2 Part-Time 2 Network Administrator 2 Seasonal 1 Seasonal 24 Total 4 Total Risk Management - Fund 510 Purchasing 1 Director of Risk Management 1 Purchasing Agent 1 Administrative Office Assistant 1 Total 2 Total Personnel 1 Director of Personnel 2 Personnel Clerk III 3 Total TOTAL INTERNAL SERVICES 40 37

46 Finance The goal of the Finance Department is to provide the citizens of Gadsden, elected officials, city departments and other interested parties financial information and financial services in a professional and effective manner. Functions Financial Planning & Analysis - Direct and account for the investments of city funds, prepare the annual budget, assist and monitor annual audit, conduct budget reviews and meetings, provide city officials with analysis of the financial conditions of the city, maintain records of fixed assets, and monitor compliance of all GASB. Accounting & Financial Reporting - Prepare and maintain all accounting records for all funds, prepare monthly and annual financial reports, and process requests for payment of the city from vendors of goods and services. Pay Administration - Maintain a formalized pay plan for systematic salary progression and monitor hours of all seasonal and part-time personnel, process weekly payroll for all city employees and pay all taxes that are due. Management Information Services (M.I.S.) The goal of M.I.S. is to provide quality data processing and support to city departments in an efficient and cost-effective manner by continuously planning, evaluating, developing and implementing programs in support of city approved objectives and priorities. M.I.S. is also a service center for all departments, providing a way to further automate each department economically and efficiently with information technology. Functions Applications Support - Provide computer applications support to all users in the form of new systems and programs, and maintenance of existing systems and programs. Provide computerrelated training, database management, batch job execution and control and mainframe / PC interface support. Technical Support - Install, configure and resolve problems in operating systems, computer terminals and printers. Provide a stable computing environment for all users. Monitor and manage system resources. Provide installation and maintenance of computer equipment and software. Provide assistance to users. 38

47 Purchasing The purpose of the Purchasing Department is to provide a systematic and efficient procurement program for the City of Gadsden departmental operations while ensuring the best possible combination of price and quality. A common goal for City Departments and Purchasing is the promotion of local procurement spending as well as participation by local businesses in a fair yet competitive process for obtaining goods and services on behalf of our organization. Functions Procurement Service - Maintain purchasing procedures necessary to adhere to the intent and purpose of the Alabama Competitive Bid Law and other statutory regulations relative to all expenditures or contractual obligation of funds for labor, services and the purchase or lease of materials, equipment, supplies or other personal property. Establish and enforce conformance to required specifications, qualities and quantities determined in the competitive bid process. Implement clear internal guidelines for procurement methodology to encourage sound buying practices for daily operations of our organization. Fleet Management The goal of Fleet Management is to provide safe transportation to all city departments with minimum downtime and minimum cost. Functions Administrative - Effectively manage city vehicles and equipment, provide the most efficient equipment, collect records to ensure safe operation, and develop replacement intervals and to control costs. Fleet Maintenance - Ensure safe operations of city vehicles through inspection, service and repair; maintain high repair standards and efficient cost control. Parts Department - Provide low cost, high quality vehicle repair parts and outside repairs to all city departments. Motor Pool - Provide transportation to drivers with assigned vehicles or for units down for service, provide fuel to all city vehicles, and to receive, store and properly dispose of surplus city property. 39

48 Personnel The goal of the Personnel Department is to recruit and retain a highly competent work force through a responsible, progressive human resource management system. Functions Recruitment, Selection & Placement - Promote community awareness for career opportunities by properly advertising such opportunities within the community; fill vacancies in accordance with job qualification and requirements without discrimination as to race, sex, color, age, creed, national origin, disability or lawful political affiliation. Establish and promote programs based upon merit principals for the selection, retention, promotion, and reassignment of personnel. Position Reclassifications - Prepare and maintain adequate classifications and job descriptions for each position, establish appropriate job standards and evaluate positions to determine proper grade level. Employee Relations - Provide an employee grievance and appeal procedure. Provide employees due process for all disciplinary matters. Establish a system of communication to inform employees of their responsibilities, rights and privileges derived from employment. Provide a discrimination grievance process. Promote training and education in the work force; provide opportunities to employees for further development and advancement. 40

49 Risk Management The goal of Risk Management is to administer a multitude of employee/retiree benefit programs, loss control programs, and insurance programs to cover those unavoidable losses that are a consequence of providing service to the citizens of Gadsden. Functions Employee / Retiree Benefits Plan - Manage a comprehensive program providing health (hospital, doctor, and drug card), dental, short term disability, life insurance, and optional life insurance to employees, retirees and dependents. Manage Cafeteria Program offering employees the opportunity to pay premium payments, unreimbursed medical expenses, and childcare expenses with pre-tax dollars. Administer pre-employment, post-accident, return to duty, and random drug and alcohol testing. Manage Employee Assistance Program for troubled employees, including employees who threaten violence in the workplace. Maintain and monitor list of employees approved to drive/operate city vehicles based on an adopted point system. Oversees the Deferred Compensation Program (457B) administered by AIG Valic Property and Casualty Insurance Coverage - Purchase and manage all property casualty insurance coverage (i.e. Auto, GL, Police Professional and Public Officials Liability, City owned building and contents coverage, Auto and Heavy Equipment Physical Damage coverage, as well as a wide variety of bond coverage. Worker's Compensation Program - Manage a self-insured worker's compensation program. Claims are processed from the on-set of injury to conclusion whether through litigation or an agreed court approved settlement. New Employee Orientation - Provide new employee orientation regarding benefits, policies and procedures, retirement, etc. 41

50 Finance Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - General Fund (001) Expenditures Budget June Budget SALARIES AND WAGES 290, , , ,330 EMPLOYEE BENEFITS 159, , , ,110 CONTRACTUAL SERVICES 70,503 89,161 72,244 71,585 UTILITIES 1,963 2,200 1,350 2,025 SUPPLIES 4,595 5,750 2,888 5,250 OTHER EXPENDITURES 988 2, ,475 FINANCE 528, , , ,775 Management Information Services (M.I.S.) Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - General Fund (001) Expenditures Budget June Budget SALARIES AND WAGES 198, ,650 90, ,614 EMPLOYEE BENEFITS 104,551 88,457 41,484 91,473 CONTRACTUAL SERVICES 23,691 33,946 5,710 33,946 UTILITIES 6,518 8,240 5,923 7,477 SUPPLIES 10,448 10,753 7,095 10,600 COMMODITIES REPAIRS & MAINTENANCE 21,881 31,441 11,895 17,500 OPERATING EQUIPMENT ,500 OTHER EXPENDITURES 3,489 4,350 1,423 4,350 CAPITAL OUTLAY 19, ,893 59,708 - M.I.S. 388, , , ,960 Purchasing Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - General Fund (001) Expenditures Budget June Budget SALARIES AND WAGES 31,133 36,566 20,016 32,323 EMPLOYEE BENEFITS 18,452 22,851 6,537 10,476 CONTRACTUAL SERVICES UTILITIES SUPPLIES 191 1, OTHER EXPENDITURES PURCHASING 50,931 62,226 27,484 44,274 42

51 Fleet Management Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - General Fund (001) Expenditures Budget June Budget SALARIES AND WAGES 749, , , ,594 EMPLOYEE BENEFITS 458, , , ,247 CONTRACTUAL SERVICES 64,707 72,950 49,546 66,400 UTILITIES 3,482 4,050 2,835 3,980 SUPPLIES 22,100 24,475 18,309 24,400 COMMODITIES 22,034 22,647 14,847 24,000 REPAIRS & MAINTENANCE 604, , , ,000 OPERATING EQUIPMENT 2,119 1,683 1,414 1,600 RENTALS AND LEASES 1,454 1, ,443 OTHER EXPENDITURES 11,557 13,900 12,347 15,600 CAPITAL OUTLAY 144,341 16,000 15,878 10,900 FLEET MANAGEMENT 2,085,108 2,063,788 1,391,380 2,043,164 GAS & OIL 25,080 30,000 16,353 25,000 MOTOR POOL 25,080 30,000 16,353 25,000 Personnel Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - General Fund (001) Expenditures Budget June Budget SALARIES AND WAGES 155, , , ,845 EMPLOYEE BENEFITS 69,381 85,924 54,766 77,406 CONTRACTUAL SERVICES 3,209 8,500 1,244 7,500 UTILITIES 1,414 1,490 1,117 1,600 SUPPLIES 3,325 3,800 2,482 3,800 OPERATING EQUIPMENT OTHER EXPENDITURES 6,373 11,185 4,970 10,750 PERSONNEL 239, , , ,901 CONTRACTUAL SERVICES 14,963 24,385 18,514 25,200 SUPPLIES 18,413 13,765 5,081 13,950 OTHER EXPENDITURES 6,432 3,500 1,395 3,500 CIVIL SERVICE BOARD 39,808 41,650 24,990 42,650 43

52 Risk Management Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - Fund 510 Expenditures Budget June Budget SALARIES AND WAGES 101, ,757 76, ,326 EMPLOYEE BENEFITS 55,315 55,666 40,639 57,761 CONTRACTUAL SERVICES UTILITIES 1,014 1, ,100 SUPPLIES 3,143 3,700 2,492 3,700 OPERATING EQUIPMENT OTHER EXPENDITURES ,000 RISK MANAGEMENT 161, , , ,086 EMPLOYEE BENEFITS 3,184 5,000 1,980 5,000 CONTRACTUAL SERVICES 26,699 30,000 17,054 30,000 OTHER EXPENDITURES 6,588,518 6,642,248 5,111,773 6,735,980 GROUP HEALTH 6,618,401 6,677,248 5,130,807 6,770,980 EMPLOYEE BENEFITS 48,897 75,000 25,887 75,000 CONTRACTUAL SERVICES 348, , , ,000 OTHER EXPENDITURES 118, , , ,000 WORKER'S COMP 515, , , ,000 44

53 Public Safety Fire Department Police Department Animal Control Municipal Court Emergency Management Agency (E.M.A.) Communications

54 Position Summary Fire Police 1 Fire Chief 1 Police Chief 3 Assistant Fire Chief 4 Police Captain 1 Fire Marshall 7 Police Lieutenant 1 Assistant Fire Marshall 16 Police Sergeant 1 Fire Training Officer 74 Police Officer 1 Emergency Medical Serv. Supervisor 1 Building Maintenance Technician 33 Fire Commander 16 Communication Specialist 48 Firefighter 1 Communications Supervisor 33 Firefighter / Driver 3 Forensic Scientist I 1 Administrative Office Assistant 1 Network Administrator 1 Secretary 1 Police Records Clerk 1 Seasonal 1 Property Control Supervisor 125 Total 1 Property Control Assistant 4 Secretary Animal Control 1 Secretary to Police Chief 3 Animal Control Officer 2 Part-Time (Records) 3 Seasonal 4 Seasonal (Dispatch or Clerical) 6 Total 138 Total Municipal Court E.M.A. 1 Chief Magistrate 1 Director of E.M.A. 5 Magistrate 2 Emergency Management Specialist 7 Security Guard (Part-Time) 2 Seasonal 13 Total 5 Total Communications 2 Communications Operations Assistant 1 Video Production Assistant 3 Total TOTAL PUBLIC SAFETY

55 Fire Department The goal of the Fire Department is dedicated to provide reliable professional emergency services to the citizens of Gadsden. We are committed to protecting the lives and property in our community. We will accomplish our mission through education, fire prevention, fire suppression, emergency medical services and other non-emergency activities. We will actively participate in the community, striving to efficiently and effectively utilize all resources at our command to meet the needs of the citizens we serve. Functions Operations (Fire Suppression, Emergency Medical Services, Hazardous Material) - Respond to emergency situations involving fire, emergency medical situations including motor vehicle accidents, hazardous materials incidents, natural and man-made disasters. The goal of the department is to maximize life safety, minimize property loss and to mitigate the emergency in order to protect the citizens of the City of Gadsden. Fire Prevention (Inspection, Fire Investigation, Public Education) - Proactive approaches to fire and life loss management. This objective is met through fire loss management functions such as building code requirements, compliance and public fire awareness. To be effective, fire and emergency services loss management must involve a proactive program aimed at identifying and removing fire and emergency risk factors within the community. This includes aggressive fire investigation to determine cause and origin to eliminate the criminal aspects of fire cause. Training - Training is the key ingredient which gives direction and organization to standard operation procedures and command and control at the emergency scene. Federal and State guidelines mandate that certain levels of training must be met before mitigation can be attempted. Training instills pride, self-confidence, unity and continuity during unusual and highly stressful events. 46

56 Police Department The goal of the Gadsden Police Department is to work with citizens of the community to preserve life, maintain human rights and dignity, protect property, foster individual responsibility and community awareness, thereby maintaining and enhancing Gadsden's status as the most livable city in Alabama. Functions Administrative - Responsible for general management and oversight of all functions and responsibilities of the department. Primarily responsible for fiscal management, planning, research, and development of policies and procedures. Operations - Provide initial field response on all incidents reported to the department including crime prevention, enforcement of criminal codes, traffic statues, ordinances, disaster and civil disorder. Criminal Investigation - Provide follow-up investigation of felony offenses, juvenile operations, forensic investigations and arrest warrants. Services - Provide staff support to the operational components of the department, including records management, property control, crime analysis and operation of the communications center. Professional Standards - Responsible for quality control functions for the department, including personnel administration, training and career development, internal affairs investigation and staff inspection. Etowah County Drug Enforcement Unit - Provide intelligence, staffing and other resources to the Etowah County Drug Enforcement Unit to support narcotics enforcement and interdiction efforts. 47

57 Animal Control The goal of Animal Control is to create a customer friendly atmosphere while providing efficient and quality service for citizens of Gadsden, to execute its duties as an enforcement entity and to educate the public in the responsibilities of pet ownership, animal care, control and welfare by the promotion of positive public relation programs. Functions Enforcement - Enforce city ordinances and state codes pertinent to animal control and care. Respond to requests for service from the public and patrol officers. Shelter Operations - Works in conjunction with the Humane Society of Etowah County to provide animal impound services as defined in the annual agreement. Human Education & Public Relations - Provide education about responsible pet ownership, therefore, reducing the pet over-population problem. Municipal Court The goal of Municipal Court is to fairly and impartially adjudicate traffic and misdemeanor cases, to efficiently maintain information and records concerning said cases, and to assist citizens in the resolution of cases, protection of their rights and understanding of the municipal judicial system. Functions Judicial - Two part-time municipal judges are appointed by the City Council for two-year terms. The Mayor designates one as the presiding judge and one as the alternate. If both judges recuse themselves or are otherwise unavailable, the Mayor appoints a temporary judge. Municipal Court Operations - Process misdemeanor, traffic and parking cases and issue summons and warrants. Monitor incarceration of prisoners and coordinate the work-release and electronic monitoring programs. Collect the payment of all fines, maintain current court records and destroy obsolete records in accordance with the retention schedule. Assist court with referrals for defensive driving school and other programs as assigned by the judge. Provide court-related information to the public, other courts and governmental entities. 48

58 Emergency Management Agency (E.M.A.) The mission and purpose of the Gadsden/Etowah County Emergency Management Agency (EMA) is to develop, coordinate and administer an effective, comprehensive all-hazards emergency management program for the City of Gadsden and Etowah County. This is accomplished through an on-going combination of resources and mitigation, preparedness, and response efforts to save lives and lessen the effects of disasters on the citizens of Gadsden and Etowah County. Functions Administrative Planning - Administer local, state, and federal emergency management policies and procedures in identifying, planning for, and coordinating effective response to all natural or man-made disasters, chemical hazards and incidents involving terrorist activities. Administer local, state, and federal grant monies in placement of response equipment for all fire, law enforcement, and other emergency response agencies throughout the county. Alert & Notification / Warning - Provide effective alert and notification/warning capability to citizens of Gadsden and Etowah County by operating an outdoor warning siren network throughout the county (total of 85 sirens). We also have provided, through Federal funds, a highway advisory system for the City of Gadsden, which allows broadcast of emergency information over radio AM1690, but also can be used for broadcasting community information. The Alabama Emergency Management Agency (AEMA) has provided access to free weather radios for every household in Etowah County. Public Awareness - Provide public awareness program to keep citizens informed as to potential hazards and appropriate response to insure safety. This is accomplished through making presentations to civic groups, schools, businesses, and by hosting meetings for the general public. 49

59 Communications The Communication Department is dedicated to providing the highest level of reliable and professional technical service to all city departments. We will accomplish our mission through continued education and open communication with all employees, striving to efficiently and effectively utilize all resources and tools at our disposal to meet the needs of the city employees. Functions Operations - Respond to communication outages for all radio and telephone networks. Installation and maintenance of various types of electronic equipment, including radios, vehicle cameras, GPS units, video and security systems, telephone systems and PA systems. Maintain a records database for all telephone and long distance codes, as well as a tracking system for all costs incurred due to purchases of equipment or maintenance fees. Operate and maintain the city cable television channel. Video various city sponsored events and develop programming. 50

60 Fire Department Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - General Fund (001) Expenditures Budget June Budget SALARIES AND WAGES 5,950,385 5,619,282 4,167,029 5,618,293 EMPLOYEE BENEFITS 2,882,316 2,953,070 2,104,471 3,022,009 FIRE 8,832,701 8,572,352 6,271,500 8,640,302 Funding Source - Fire Tax (106) CONTRACTUAL SERVICES 21,186 36,270 30,631 35,820 UTILITIES 137, , , ,745 SUPPLIES 68, ,937 68, ,100 COMMODITIES 95, ,700 66, ,700 REPAIRS & MAINTENANCE 94, ,600 52, ,800 OPERATING EQUIPMENT 28,546 33,394 20,706 33,100 RENTALS AND LEASES 1,422 2, ,000 OTHER EXPENDITURES 14,055 45,919 26,597 20,500 CAPITAL OUTLAY 332, , , ,485 TRANSFERS TO OTHER FUNDS 233, , , ,000 FIRE TAX 1,027,308 1,325, ,058 1,201,250 Police Department Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - General Fund (001) Expenditures Budget June Budget SALARIES AND WAGES 5,266,138 5,730,598 3,929,269 5,691,246 EMPLOYEE BENEFITS 2,781,182 3,108,305 2,073,174 3,151,226 CONTRACTUAL SERVICES 218, , , ,340 UTILITIES 75,029 79,205 56,825 81,482 SUPPLIES 69,727 96,825 59,433 85,250 COMMODITIES 327, , , ,500 REPAIRS & MAINTENANCE 22,960 23,472 13,421 14,250 OPERATING EQUIPMENT 64,580 47,415 20,138 51,000 RENTALS AND LEASES 14,007 15,600 9,375 12,325 OTHER EXPENDITURES 49, ,414 50, ,340 CAPITAL OUTLAY 7,240 71,746 57,237 96,350 POLICE 8,896,465 9,889,396 6,696,665 9,879,309 51

61 Animal Control Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - General Fund (001) Expenditures Budget June Budget SALARIES AND WAGES 124, ,558 86, ,244 EMPLOYEE BENEFITS 69,367 70,319 48,549 69,183 CONTRACTUAL SERVICES 104, ,800 78, ,100 UTILITIES 1,823 1, ,190 SUPPLIES 1,167 2, ,300 COMMODITIES 10,082 10,500 8,115 11,500 REPAIRS & MAINTENANCE OPERATING EQUIPMENT 2,572 1, ,800 OTHER EXPENDITURES 1,239 1, ,900 OTHER EQUIPMENT 1, ,000 ANIMAL CONTROL 316, , , ,917 Municipal Court Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - General Fund (001) Expenditures Budget June Budget SALARIES AND WAGES 242, , , ,429 EMPLOYEE BENEFITS 125, ,135 94, ,083 CONTRACTUAL SERVICES 944, , , ,693 UTILITIES 1,373 1,650 1,035 3,238 SUPPLIES 4,866 4,600 3,697 6,100 OPERATING EQUIPMENT RENTALS AND LEASES 1,178 1, OTHER EXPENDITURES 1,674 1,950 1,821 2,250 MUNICIPAL COURT 1,321,479 1,373, ,604 1,411,750 Funding Source - Fund 191 (417) OPERATING EQUIPMENT 2, ,000 OTHER EXPENDITURES 3,491 3,500-4,000 COMPUTER EQUIPMENT - 1, MUN. COURT - RESTRICTED FUNDS 6,089 5,317-26,000 Funding Source - Fund 191 (419) CONTRACTUAL SERVICES 6,706 8,000 6,000 10,000 SUPPLIES 4,565 5,500 5,051 5,750 REPAIRS & MAINTENANCE ,000 OTHER EXPENDITURES 350 1, ,300 CAPITAL OUTLAY - 175,000-16,500 TRANSFER TO OTHER FUNDS ,940 MUN. COURT - RESTRICTED FUNDS 11, ,500 11,161 97,490 Funding Source - Fund 193 CONTRACTUAL SERVICES ,000 SUPPLIES OTHER EXPENDITURES 936 2,250 1,114 2,250 CAPITAL OUTLAY 1, ,000-50,000 FUND 2, ,250 1, ,750 52

62 Emergency Management Agency (E.M.A.) Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - General Fund (001) Expenditures Budget June Budget SALARIES AND WAGES 108, , , ,527 EMPLOYEE BENEFITS 55,136 82,137 61,254 85,163 CONTRACTUAL SERVICES 340 3,600-3,600 UTILITIES 22,940 22,216 15,702 22,265 SUPPLIES 10,239 8,324 3,838 8,250 COMMODITIES 5,004 5,750 3,785 5,750 REPAIRS & MAINTENANCE 19,351 27,915 (3,636) 22,000 OPERATING EQUIPMENT 5,595 4,458 2,683 7,000 RENTALS AND LEASES 1, OTHER EXPENDITURES 10,272 15,761 4,816 11,375 CAPITAL OUTLAY - 1,222 1,222 - E.M.A. 239, , , ,520 Communications Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - General Fund (001) Expenditures Budget June Budget SALARIES AND WAGES 124, ,099 93, ,618 EMPLOYEE BENEFITS 73,353 73,900 53,923 76,860 CONTRACTUAL SERVICES 145, , , ,044 UTILITIES 6,811 6,475 5,230 3,150 SUPPLIES 15,831 18,790 5,926 16,050 COMMODITIES 1,115 2,100 1,207 2,150 REPAIRS & MAINTENANCE 17,559 19,815 7,837 17,500 OPERATING EQUIPMENT 14,003 15,603 2,828 16,200 RENTALS AND LEASES 1,500 2,000 1,500 1,500 OTHER EXPENDITURES 540 3,000 (40) 2,500 CAPITAL OUTLAY 12,442 9,399 9,398 20,700 COMMUNICATIONS 414, , , ,272 53

63 Recreation and Cultural Services Parks and Recreation Convention Hall Noccalula Falls Park Cemetery Library Museum of Art Twin Bridges Golf Course

64 Position Summary TOTAL RECREATION & CULTURAL SERVICES 238 Parks & Recreation Convention Hall 1 Director of Parks & Recreation 1 Recreation Manager II 1 Assistant Director of Parks & Recreation 1 Assistant Recreation Manager 4 Administrative Supervisor 2 Seasonal 1 Administrative Office Assistant 4 Total 2 Administrative Secretary 6 Assistant Recreation Manager Cemetery 1 Campground Manager 1 Environmental Services Supervisor 1 Landscape Manager 1 Crew Leader 1 Secretary 1 Equipment Operator I 2 Crew Leader 1 Equipment Operator III 3 Equipment Operator I 1 Secretary 1 Equipment Operator V 1 Semi-Skilled Laborer 1 Gardener 3 Seasonal 6 Recreation Manager I 9 Total 4 Recreation Manager II 2 Recreation Manager III Museum of Art 3 Semi-Skilled Laborer 1 Museum Curator 1 Therapeutic Specialist 1 Special Assistant to Director 2 Nutrition Coordinator 1 Museum Clerk 14 Part-Time 1 Part-Time 72 Seasonal 4 Total 23 Seasonal - Summer Food Service 3 Seasonal - Aging Program Twin Bridges Golf Course - Fund Total 1 General Manager 1 Golf Course Superintendent Library 1 Asst. Golf Course Superintendent 1 Director of Library 1 Golf Equipment Mechanic 1 Computer Programmer / Analyst 1 Landscaper / Greenskeeper 3 Librarian 1 Food Service Clerk 10 Library Assistant 26 Seasonal 3 Library Clerk 32 Total 16 Seasonal 34 Total 54

65 Parks & Recreation The goal of the Parks and Recreation department is to provide opportunities for recreation to all citizens regardless of family structure, income, gender or ethnic origin. This commitment involves the opportunity to achieve full recreational experiences through individual, team, and family activities. These activities are made possible through the presentation of annual community events and the construction and maintenance of parks, playgrounds, ball fields, and indoor / outdoor recreational facilities. Functions Provide a comprehensive recreation program for all citizens of Gadsden. This includes activities and athletics for children, youth, adults, and senior adults, as well as the operation of eight recreation centers, the Senior Activity Center, the Sports Complex, various parks and playgrounds. Develop and operate quality public recreation facilities offering special events designed to encourage tourism and increase revenue production through water-based activities, sports-based activities and meeting facilities. Provide wholesome family entertainment in a noncompetitive atmosphere for leisure time enjoyment by a diversified group of citizens, and meet the needs of our youth through recreational and social programming to provide an opportunity to enhance their quality of life. Convention Hall The goal of Convention Hall is to provide the community with a facility that will accommodate functions from small meeting groups to large events in a courteous and efficient manner. Function Coordinate the use of Convention Hall to allow for the community to conduct private and community social events. 55

66 Noccalula Falls Park The goal of Noccalula Falls Park is to provide citizens and tourists a park that offers a variety of recreational activities and educational opportunities. Functions Park Operations - Plan and coordinate park activities that include rental of pavilions, carpet golf, playground equipment, and miniature passenger train. Campgrounds - Provide an updated camping park that includes two rental cabins, sites for primitive tent campers and motor homes, and a swimming pool for park guests. Wedding Chapel - Schedule weddings, maintain cleaning and maintenance, both inside and outside the building. Perform routine checks on the sound equipment. Provide bride and groom with a list of available ministers, florist, and music options in our city. Supply wedding party with the Chapel rules and guidelines to help ensure the upkeep of the building in order to keep a positive reputation of the park and campground area. Greenhouses - Maintain a greenhouse facility for the growth and replacement of park greenery. Maintenance - Maintain walking trails, park grounds, equipment, and miniature passenger train and rail system. Cemetery The goal of the Cemetery is to effectively administer the overall operation, preservation, and maintenance of two municipal cemeteries and provide high quality services in a professional manner. Functions Administrative - Provide effective leadership to support sound decisions related to both legally and emotionally sensitive issues. Develop policies and procedures to assure compliance with department, local and state regulation and / or laws regarding operation and management of cemeteries. Maintenance - Administer an effective plan for maintenance of approximately 40 acres in three cemeteries. Family Services - Provide sympathetic counseling for the needs of bereaved families involved in the burial of a loved one. 56

67 Library The goal of the Library is to provide resources and services to meet the informational, educational, recreational and cultural needs of a growing, diverse community. Functions Gadsden Public Library offers extensive print and non-print materials that encourage citizens to develop an interest in reading and lifelong learning. The Library also enhances the quality of life of the community by providing inviting, user-friendly facilities that showcase the latest in information technology and contribute to the significant improvement of intellectual skills through exciting, informative programming for all ages. Museum of Art The goal of the Museum of Art is to support and maintain a museum dedicated to Southern artists and to support the local history of the Gadsden and Etowah County area. Functions The Museum will promote and foster the collection and preservation of paintings, sculptures, artifacts, antique properties, furniture, items deemed worthy for view by the public for artistic and/or historic importance. The Museum will promote public interest, knowledge and appreciation of the arts and the history of this community. The Museum is committed to providing educational, recreational and economic benefits that will improve the quality of life for diverse audiences. Twin Bridges Golf Course Twin Bridges Golf Club is one of Gadsden's newest and finest public golf facilities. The par 72, 6,800 yard, 18-hole course, designed by Gene Bates will challenge and delight golfers of all skill levels. The course features finely manicured Bermuda fairways, bent grass greens, and strategically placed bunkers all set along the Coosa River. Golfers and nature enthusiasts alike delight in the natural beauty and calming wildlife that surround the golf course Twin Bridges is enrolled in The Audubon's Silver Signature Sanctuary Program successfully integrates natural resource conservation with economic progress and community education. Twin Bridges Golf Club is among a select few of golf courses in the world to earn this esteemed designation. 57

68 Parks & Recreation Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - General Fund (001) Expenditures Budget June Budget SALARIES AND WAGES 2,213,071 2,170,352 1,473,594 2,224,839 EMPLOYEE BENEFITS 1,014, , , ,115 CONTRACTUAL SERVICES 133, ,700 91, ,275 UTILITIES 20,442 22,446 15,904 22,052 SUPPLIES 110, ,776 71, ,351 COMMODITIES 37,518 44,800 25,328 42,250 REPAIRS & MAINTENANCE 9,480 11,961 9,625 7,000 OPERATING EQUIPMENT 16,480 17,000 8,071 14,500 RENTALS AND LEASES 10,955 12,300 8,413 7,561 MERCHANDISE FOR RESALE 109,703 93,800 78,226 98,800 OTHER EXPENDITURES 177, , , ,000 CAPITAL OUTLAY 14, ,000 PARKS & RECREATION 3,868,006 3,854,727 2,558,765 3,919,744 Funding Source - Fund 131 SALARIES AND WAGES 20,755 34,970 7,401 35,060 EMPLOYEE BENEFITS 2,402 4, ,084 CONTRACTUAL SERVICES UTILITIES SUPPLIES 1,482 1,500 1,654 1,975 COMMODITIES 1,208 1,300-1,500 OPERATING EQUIPMENT OTHER EXPENDITURES 62,063 75,220-74,100 SUMMER NUTRITION PROGRAM 88, ,764 10, ,689 Funding Source - Fund 132 SALARIES AND WAGES 64,136 66,329 48,021 65,509 EMPLOYEE BENEFITS 27,274 38,124 20,130 28,047 CONTRACTUAL SERVICES UTILITIES 4,578 6,650 4,424 5,616 SUPPLIES COMMODITIES 3,153 3,150 2,602 3,250 REPAIRS & MAINTENANCE OPERATING EQUIPMENT 1,773 1,610-1,500 RENTALS AND LEASES OTHER EXPENDITURES 315 1, AGING PROGRAM GRANT 101, ,638 75, ,222 Funding Source - Fund 191 CONTRACTUAL SERVICES 14,424 10,000 8,434 10,000 SUPPLIES 10,155 5,400 6,651 6,800 COMMODITIES RENTALS AND LEASES MERCHANDISE FOR RESALE 2,419 2,000 2,119 2,200 OTHER EXPENDITURES 60,432 59,150 39,694 56,700 FUNDS 87,430 76,850 56,923 75,950 58

69 Convention Hall Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - General Fund (001) Expenditures Budget June Budget SALARIES AND WAGES 62,176 69,395 48,820 70,511 EMPLOYEE BENEFITS 39,304 39,182 28,507 41,013 CONTRACTUAL SERVICES UTILITIES SUPPLIES 8,690 9,150 6,146 9,650 REPAIRS & MAINTENANCE OPERATING EQUIPMENT 6,720 7, OTHER EXPENDITURES CAPITAL OUTLAY - 5,000-15,000 CONVENTION HALL 118, ,397 84, ,223 Noccalula Falls Park Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - General Fund (001) Expenditures Budget June Budget CONTRACTUAL SERVICES 160, , , ,800 UTILITIES 22,675 24,202 18,724 25,615 SUPPLIES 71,376 72,401 38,007 84,951 COMMODITIES 57,840 60,500 29,410 59,000 REPAIRS & MAINTENANCE 25,978 48,200 46,610 28,200 OPERATING EQUIPMENT 11,891 40,697 33,522 12,000 RENTALS AND LEASES 2,496 2,580 1,669 2,416 MERCHANDISE FOR RESALE 9,175 40,434 29,540 52,500 OTHER EXPENDITURES 81,610 92,384 59,902 65,050 CAPITAL OUTLAY 228,377 59,871 41,843 27,500 NOCCALULA FALLS 671, , , ,032 Cemetery Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - General Fund (001) Expenditures Budget June Budget SALARIES AND WAGES 207, , , ,075 EMPLOYEE BENEFITS 122, ,261 93, ,427 CONTRACTUAL SERVICES UTILITIES 1,019 1, ,082 SUPPLIES 3,696 4,825 2,013 4,950 COMMODITIES 10,276 10,500 6,348 11,500 REPAIRS & MAINTENANCE 8,974 6,750 6,723 9,000 OPERATING EQUIPMENT 3,500 4,000 2,897 3,500 RENTALS AND LEASES OTHER EXPENDITURES 1,790 3,755 1,748 3,675 CAPITAL OUTLAY (4,946) 3, CEMETERY 356, , , ,825 59

70 Library Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - General Fund (001) Expenditures Budget June Budget SALARIES AND WAGES 743, , , ,093 EMPLOYEE BENEFITS 403, , , ,231 CONTRACTUAL SERVICES 33,218 26,878 18,470 23,200 UTILITIES 11,127 12,940 10,346 13,000 SUPPLIES 19,657 18,087 13,863 19,500 COMMODITIES 50,677 59,480 32,258 56,000 REPAIRS & MAINTENANCE 1, RENTALS AND LEASES 7,663 7,600 4,960 5,094 CAPITAL OUTLAY 5, LIBRARY 1,277,112 1,334, ,565 1,260,118 Funding Source - Fund 111 SALARIES AND WAGES 19,500 19,500 14,024 19,964 EMPLOYEE BENEFITS 2,273 2,272 1,634 2,326 CONTRACTUAL SERVICES 15,592 13,510 1,056 2,500 UTILITIES SUPPLIES 53,918 26,831 6,555 20,200 COMMODITIES 11,148 32,460 3,707 24,361 REPAIRS & MAINTENANCE 6,912 12,500 9,638 4,300 OPERATING EQUIPMENT 1,182 49,463 39,544 3,800 RENTALS AND LEASES 1,212 1, ,212 OTHER EXPENDITURES 10,130 15,569 8,482 6,887 CAPITAL OUTLAY 61,494 5,600 4,100 - LIBRARY - GRANTS 183, ,917 89,649 85,550 Museum of Art Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - General Fund (001) Expenditures Budget June Budget SALARIES AND WAGES 118, ,333 85,357 91,984 EMPLOYEE BENEFITS 54,217 70,264 45,580 50,633 CONTRACTUAL SERVICES 5,874 7,626 6,166 10,434 UTILITIES 1,670 1, ,107 SUPPLIES 13,907 14,536 10,467 15,800 COMMODITIES 2, REPAIRS & MAINTENANCE 533 1, OPERATING EQUIPMENT ,500 RENTALS AND LEASES OTHER EXPENDITURES 2,362 1, ,300 CAPITAL OUTLAY ,509 51,070 - MUSEUM OF ART 201, , , ,530 60

71 Twin Bridges Golf Course Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - Fund 411 Expenditures Budget June Budget SALARIES AND WAGES 369, , , ,776 EMPLOYEE BENEFITS 155, , , ,796 CONTRACTUAL SERVICES 19,820 17,965 2,891 19,130 UTILITIES 64,647 67,217 49,776 70,798 SUPPLIES 24,552 27,628 18,307 28,750 COMMODITIES 58,864 79,279 51, ,400 REPAIRS & MAINTENANCE 24,756 26,503 18,081 32,400 OPERATING EQUIPMENT 2,491 1,609 1,607 1,000 RENTALS AND LEASES 72,582 66,900 54,183 56,535 OTHER EXPENDITURES 43,030 99,617 71, ,596 CAPITAL OUTLAY 115, ,526 36,548 45,000 GOLF COURSE 951,081 1,074, ,126 1,072,180 61

72 Public Works Services Residential Garbage Street Services Street Maintenance Street Painting Transfer Station Facilities Maintenance

73 Position Summary TOTAL PUBLIC WORKS SERVICES 141 Residential Garbage - Fund 430 Transfer Station - Fund Director of Public Works 1 Environmental Services Superintendent 1 Crew Leader 1 Environmental Services Manager 6 Sanitation Truck Driver / Operator 1 Environmental Inspector 8 Total 2 Equipment Operator I 3 Equipment Operator IV Residential Garbage Collections - Fund Equipment Operator V 1 Garbage Collections Supervisor 1 Secretary 2 Seasonal 2 Part-Time 3 Total 5 Seasonal 18 Total Street Services 10 Equipment Operator II Street Painting 10 Total 1 Graphic Artist / Project Designer 1 Crew Leader Street Maintenance 2 Equipment Operator I 1 Assistant Director of Public Works 1 Semi-Skilled Laborer 1 Street Maintenance Manager 1 Part-Time 1 Environmental Services Manager 6 Total 7 Crew Leader 15 Equipment Operator I Facilities Maintenance 1 Equipment Operator II 1 Maintenance Manager 4 Equipment Operator III 11 Building Construction Technician 1 Equipment Operator IV 3 Building Maintenance Technician 2 Equipment Operator V 2 Heating / Air Conditioning Tech 1 Secretary 2 Maintenance Electrician 1 Semi-Skilled Laborer 5 Seasonal 2 Tree Trimmer 24 Total 1 Tree Trimmer Crew Leader 34 Seasonal 72 Total 62

74 Residential Garbage The goal of Residential Garbage is to preserve the public health and image of our community by providing timely, efficient garbage collection service to residential customers of the City of Gadsden. Functions Administrative - Receive, coordinate and route citizen's requests for public service. Provide administrative support and assistance within the department. Collection - Provide curbside automated garbage pickup for all residential customers on a weekly basis. Customer Service - Provide information regarding garbage service, instruction for schedules, contents restrictions and container placement. Assist residential customers in providing appropriate residential containers necessary for automated sanitation pickup services. Respond to citizen's comments, complaints and inquiries with information regarding appropriate procedures and regulations necessary for refuse disposal in accordance with local law. Street Services The goal of Street Services is to effectively provide trash collection and street cleaning services throughout residential and public areas, thereby enhancing the appearance of our community. Functions Trash / Leaf Collection - Provides residential trash collection, including miscellaneous items that are not considered appropriate to be included in the weekly garbage collection. Leaf collection and disposal is provided during the fall and winter seasons. 63

75 Street Maintenance The goal of Street Maintenance is to provide essential maintenance pertaining to the preservation of streets and drainage throughout the city to ensure safe public travel and to minimize damage to property due to flooding. Functions Streets - Perform repairs and maintenance on streets, sidewalks, and bridges. Drainage - Maintain all drainage facilities including pipes, inlets, channels and ditches to permit the flow of water. Traffic - Install and maintain traffic signals on city streets. Rights of Way - Maintain grass along city and state roads, general public areas including ditches, easements and rights-of-way within the City perimeters. Street Cleaning - Provide street sweeping and washing services for main streets throughout the city. Street Painting The goal of Street Painting is to maintain and provide appropriate pavement markings, roadway signage and removal of visual obstructions on all city maintained streets to ensure a safe and orderly transportation infrastructure. Functions Streets - Provide new and replacement markings to city streets as necessary. Street Signs / Obstructions - Erect new and replacement signage located on city maintained streets. Remove any existing or potential obstructions of traffic markings and signs. 64

76 Transfer Station The goal of the Transfer Station is to provide facilities for solid waste disposal to our residential customers as well as the commercial community that are in compliance with environmental rules and regulations. Functions Landfill Services - Provide disposal services for debris from construction demolition sites. Recycling - Operate a recycling service for wood, metal materials, limbs and leaves. Wood materials are recycled for mulch which is available for free distribution, and metals are collected for product recycling. Transfers - Provide residential refuse disposal for the community. Solid waste materials are received, processed and transferred to a certified Subtitle "D" Landfill for further processing and disposal. Facilities Maintenance The goal of Facilities Maintenance is to provide the community and city departments with properly equipped and well-maintained facilities and equipment to aid them in performing their job tasks. Functions Provide mechanical, electrical and structural maintenance for city-owned and operated buildings. Maintain a comprehensive preventative maintenance program involving all buildings and associated equipment. Maintain complete historical data related to facilities maintenance. 65

77 Residential Garbage Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - Fund 430 Expenditures Budget June Budget SALARIES AND WAGES 308, , , ,047 EMPLOYEE BENEFITS 195, , , ,485 CONTRACTUAL SERVICES 9,531 15,200 18,519 5,300 UTILITIES 6,543 6,150 4,620 6,119 SUPPLIES 1,300 2, ,850 COMMODITIES 152, , , ,300 REPAIRS & MAINTENANCE 183, , , ,000 OPERATING EQUIPMENT 2,019 5,900 1,854 2,000 OTHER EXPENDITURES GARBAGE - LANDFILL 858, , , ,301 SALARIES AND WAGES 28,017 66,830 48,226 65,896 EMPLOYEE BENEFITS 3,178 26,260 19,247 27,031 CONTRACTUAL SERVICES 27,035 27,925 18,966 28,900 UTILITIES SUPPLIES 3,785 6,500 6,003 8,100 OPERATING EQUIPMENT OTHER EXPENDITURES 152 1,445 1,179 1,220 CAPITAL OUTLAY 60, GARBAGE - COLLECTIONS 123, ,810 94, ,197 Street Services Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - General Fund (001) Expenditures Budget June Budget SALARIES AND WAGES 286, , , ,482 EMPLOYEE BENEFITS 217, , , ,389 CONTRACTUAL SERVICES SUPPLIES 2,113 2, ,550 COMMODITIES 145, ,800 93, ,300 REPAIRS & MAINTENANCE 1,925 3,000 1,647 3,000 OPERATING EQUIPMENT OTHER EXPENDITURES STREET SERVICES 653, , , ,671 66

78 Street Maintenance Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - General Fund (001) Expenditures Budget June Budget SALARIES AND WAGES 1,066,245 1,247, ,286 1,545,307 EMPLOYEE BENEFITS 838, , , ,158 CONTRACTUAL SERVICES 71,156 81,270 20,718 81,500 UTILITIES 6,556 6,786 4,487 6,143 SUPPLIES 39,808 49,875 30,869 42,225 COMMODITIES 349, , , ,000 REPAIRS & MAINTENANCE 403, , , ,500 OPERATING EQUIPMENT 5,967 8,800 8,372 10,000 RENTALS AND LEASES 1,626 3,400 4,089 4,382 OTHER EXPENDITURES 4,989 6,000 4,645 5,285 STREET MAINTENANCE 2,788,004 3,005,569 1,857,617 3,324,500 Street Painting Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - General Fund (001) Expenditures Budget June Budget SALARIES AND WAGES 137, ,276 84, ,155 EMPLOYEE BENEFITS 99, ,701 58, ,122 CONTRACTUAL SERVICES SUPPLIES 670 1, ,400 COMMODITIES 35,903 69,181 58,807 67,200 REPAIRS & MAINTENANCE OPERATING EQUIPMENT RENTALS AND LEASES OTHER EXPENDITURES STREET PAINTING 275, , , ,648 Transfer Station Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - Fund 430 Expenditures Budget June Budget SALARIES AND WAGES 432, , , ,187 EMPLOYEE BENEFITS 256, , , ,225 CONTRACTUAL SERVICES 606, , , ,050 UTILITIES 57,778 66,105 42,303 69,065 SUPPLIES 20,981 47,780 37,037 53,050 COMMODITIES 97, ,250 68, ,250 REPAIRS & MAINTENANCE 155, , , ,000 OPERATING EQUIPMENT RENTALS AND LEASES OTHER EXPENDITURES 3,203 3,480 2,257 3,830 CAPITAL OUTLAY - 9,700 9,700 - TRANSFER STATION 1,630,955 1,832,477 1,275,331 1,816,428 67

79 Facilities Maintenance Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - General Fund (001) Expenditures Budget June Budget SALARIES AND WAGES 647, , , ,610 EMPLOYEE BENEFITS 388, , , ,900 CONTRACTUAL SERVICES 87, ,600 68,075 97,900 UTILITIES 4,185 4,225 3,142 4,225 SUPPLIES 8,884 9,150 7,034 9,150 COMMODITIES 29,190 33,955 23,328 32,500 REPAIRS & MAINTENANCE 219, , , ,000 OPERATING EQUIPMENT 1,967 3,000 1,723 3,000 RENTALS AND LEASES 3,016 2,090 2,090 2,000 OTHER EXPENDITURES CAPITAL OUTLAY 1, CAPITAL PROJECTS 31,144 3,720 3,720 - FACILITIES MAINTENANCE 1,423,694 1,561,347 1,098,434 1,563,486 68

80 Urban Development Engineering Department Planning Department Building Department Gadsden Transit Services Community Development

81 Position Summary TOTAL URBAN DEVELOPMENT 68 Engineering Planning 1 Director of Engineering 1 Director of Planning 1 Administrative Office Assistant 1 Transportation Planner (Fund 141) 1 Assistant Engineer 1 Zoning Administrator 1 Chief Engineering Aide 1 Grant Coordinator (Fund 141) 3 Senior Engineering Aide 1 Custodial Supervisor 1 Seasonal 1 Custodial Worker 8 Total 4 Seasonal 10 Total Building 1 Chief Building Official Gadsden Transit Services - Fund Deputy Building Official 1 Transit Coordinator 1 Chief Electrical Inspector 1 CAD Designer / GIS Analyst 1 Chief Plumbing Inspector 35 Seasonal (Drivers) 1 Housing and Property Code Inspector 37 Total 1 Permit Clerk 2 Part-Time Community Development - Fund Seasonal 1 Community Development Planner 10 Total 1 Property and Housing Inspector 1 Secretary 3 Total 69

82 Engineering The goal of the Engineering Department is to provide innovative and economic infrastructure solutions for the sustainable development, preservation and enhancement of our community. Functions Engineering Services - Provide contract administration and project management for street, drainage, sidewalk, sewer, recreation and building projects. Prepare engineering designs, contract specifications, plan revisions for subdivisions and commercial developments. Issue permits for driveways, utilities, grading and other work within the city rights-of-way. Provide technical and engineering support to city departments. Surveying / Construction Inspection Provides topographic data for project designs, boundary surveys, and layouts for ball fields and buildings. Ensure contractual projects meet appropriate construction requirements in accordance with the plans and specifications. City Services - Address complaint issues from citizens and direct the requests for assistance to the proper department Planning The goal of the Planning Department is to provide for and facilitate the orderly growth, development and redevelopment of the City of Gadsden. Functions Long Range Planning - Prepare and update the City's long range plans governing land use, downtown and neighborhood revitalization, recreation and open space. Maintain a database on City population, housing and employment statistics. Maintain a computer model for projecting traffic counts and assessing proposed street and highway improvements. Current Planning - Implement adopted long range plans through the enforcement of zoning and subdivision regulations. Review, evaluate and recommend action to the Planning Commission, Board of Zoning Appeals, and the Design Review Board on subdivision proposals, rezoning issues, urban design. Administer annexation procedures and advise on historic preservation issues. Air Depot - Maintain the warehouse facilities at Air Depot, which is primarily leased to businesses and the general public 70

83 Building The goal of the Building Department is to provide protection for health, safety and welfare of the general public in relation to use and occupancy of structures. To protect the value and character of neighborhoods by enforcement of zoning and nuisance abatement ordinances and coordinate the "Save Our Neighborhoods" initiative created by the Mayor. To provide more adequate rental dwelling units through the Rental Property Ordinance in Gadsden. To provide rehabilitation of condemned houses as allowed by the City Council. To protect the general public from abuse by unlicensed contractors and subcontractors by enforcement of Contractor Licensing Laws. Functions Codes - Review and approve plans for new construction, repair, replacement and additions to structures in accordance with the International Building Codes and the National Electrical Code as adopted by the City Council. Prepare and present changes to the building codes which include building, electrical, plumbing, mechanical, gas, and housing. Develop the administrative procedures to properly enforce the adopted codes. Zoning - Interpret, administer and enforce the Zoning Ordinance as recommended by the Planning Commission and adopted by the City Council. To ensure that illegal businesses operating in residential districts are closed. Licensing - Enforce contractor licensing ordinance and regulations to ensure that all contractors and sub-contractors doing work in the City of Gadsden are properly licensed and insured in accordance with city and state laws. 71

84 Gadsden Transit Services The goal of Gadsden Transit Services (GTS) is to provide adequate, safe and efficient transportation services to the general public, including those with special needs, at a low cost. This includes services for the disabled community, senior citizens, commuters, individuals with limited transportation and general public use. GTS will seek to meet all needs to the transit community, recognizing financial and physical capacity constraints and yet work within the guidelines of the Federal Transit Administration. Functions Fixed Route Service - The fixed route service currently covers four (4) routes. These four (4) routes cover most of the city where a need for transit on a regular basis has been determined. The vehicles run on one-hour headways and operate Monday through Saturday. Demand & Response Transportation (DART) - In accordance with the Americans with Disabilities Act (ADA), GTS provides an advance call, curb-to-curb service to meet the needs of the public including senior citizens and disabled persons who are unable to use or access the fixed-route service. These services mirror the fixed-route service. Human Services Transportation Programs - There are several public and private service organizations as well as faith based organizations in the area that provide transportation services. These organizations mainly cater to special needs clients who cannot utilize the public transit system. Community Development The goal of Community Development is to improve our community by providing adequate housing and a suitable environment, and expanding economic opportunities, principally for those persons of low to moderate income. Functions Planning & Administrative - Ensure that program funds are used in accordance with all federal, state and local program requirements. Monitor the department's performance standards. Continuously measure and evaluate goals and objectives. Apply for other available funding resources. Nuisance Abatement - Enforce nuisance abatement laws regarding private maintenance involving overgrown lots. 72

85 Engineering Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - General Fund (001) Expenditures Budget June Budget SALARIES AND WAGES 316, , , ,567 EMPLOYEE BENEFITS 169, , , ,744 CONTRACTUAL SERVICES 34, ,779 52, ,750 UTILITIES 3,021 3,627 2,815 4,230 SUPPLIES 2,802 5,650 2,065 4,400 COMMODITIES 9,428 10,500 5,166 8,500 REPAIRS & MAINTENANCE 358 1, OPERATING EQUIPMENT OTHER EXPENDITURES 14, ,065 52,617 79,503 CAPITAL PROJECTS (5,000) 526,441 98,013 - ENGINEERING 545,805 1,411, , ,444 Planning Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - General Fund (001) Expenditures Budget June Budget SALARIES AND WAGES 182, , , ,175 EMPLOYEE BENEFITS 92,181 97,226 68,725 97,529 CONTRACTUAL SERVICES 188, , , ,600 UTILITIES 3,257 3,590 2,612 3,501 SUPPLIES 10,392 13,210 7,705 11,950 COMMODITIES ,000 OPERATING EQUIPMENT 353 2,030 1, RENTALS AND LEASES 4,672 4,700 3,115 3,622 OTHER EXPENDITURES 15,821 18,624 9,496 17,800 CAPITAL OUTLAY 5, PLANNING 503, , , ,877 Funding Source - Fund 405 SALARIES AND WAGES 93, EMPLOYEE BENEFITS 56, CONTRACTUAL SERVICES 5,637 5,430 2,232 7,732 UTILITIES 40,097 46,975 29,932 46,050 SUPPLIES 1,097 1, ,050 COMMODITIES 6,137 5,600 6,451 8,500 REPAIRS & MAINTENANCE 7,785 2,500 2,544 2,750 OPERATING EQUIPMENT RENTALS AND LEASES OTHER EXPENDITURES 25,905 29,500 28,494 30,000 CAPITAL OUTLAY 25, DEBT SERVICE 60, , , ,203 AIR DEPOT 324, , , ,948 73

86 Building Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - General Fund (001) Expenditures Budget June Budget SALARIES AND WAGES 326, , , ,758 EMPLOYEE BENEFITS 160, , , ,242 CONTRACTUAL SERVICES 27, ,068 7,332 33,600 UTILITIES 6,482 6,650 5,198 6,635 SUPPLIES 5,894 7,234 5,311 7,000 COMMODITIES 10,585 10,500 7,825 10,500 OPERATING EQUIPMENT 198 1, RENTALS AND LEASES 414 9,898 9, OTHER EXPENDITURES 10,083 15,630 6,083 11,790 BUILDING 548, , , ,927 Gadsden Transit Services Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - Fund 141 Expenditures Budget June Budget SALARIES AND WAGES 93,615 95,388 70,093 97,344 EMPLOYEE BENEFITS 51,920 52,148 38,154 54,281 CONTRACTUAL SERVICES 33, ,052 66, ,500 UTILITIES 1,919 3,000 1,442 3,000 SUPPLIES 3,007 6,700 1,784 6,700 REPAIRS & MAINTENANCE 524 1, ,300 OPERATING EQUIPMENT 438 2,600-2,600 OTHER EXPENDITURES 2,905 6,050 1,058 6,050 TRANSPORTATION - PLANNING 187, , , ,775 Funding Source - Fund 142 SALARIES AND WAGES 474, , , ,696 EMPLOYEE BENEFITS 106, ,479 66, ,044 CONTRACTUAL SERVICES 41,062 57,500 36,133 57,000 UTILITIES 31,378 35,550 23,376 47,400 SUPPLIES 19,328 21,500 9,310 24,500 COMMODITIES 211, , , ,000 REPAIRS & MAINTENANCE 91,575 66,000 54,496 76,000 OPERATING EQUIPMENT 5,072 4, ,600 RENTALS AND LEASES OTHER EXPENDITURES 2,395 6,950 2,666 6,250 CAPITAL OUTLAY 880 1,046, ,970 40,000 CAPITAL PROJECTS - 22, TRANSPORTATION - DIAL-A-RIDE 984,596 2,088,288 1,031,824 1,045,990 OPERATING EQUIPMENT 2, CAPITAL OUTLAY 32,120 24, TRANSPORTATION - GRANT 34,520 24,

87 Community Development Budget Summary FY12 FY13 FY13 FY14 Actual Revised Through Approved Funding Source - Fund 104 Expenditures Budget June Budget SALARIES AND WAGES 107, ,027 81, ,367 EMPLOYEE BENEFITS 68,043 68,419 50,077 71,328 CONTRACTUAL SERVICES - 1, UTILITIES 1,803 2,800 1,313 2,100 SUPPLIES 3,486 7,000 3,125 4,344 COMMODITIES 1,391 2, ,750 REPAIRS & MAINTENANCE 140 1, OPERATING EQUIPMENT 1,927 4,500-2,250 OTHER EXPENDITURES 3,496 11,728 3,284 7,054 FULL-TIME EMPLOYEES 3,887-3,441 - SOCIAL SECURITY HMIS 12,929 51,717 26,213 - TRANSFER TO OTHER FUNDS COMMUNITY DEVELOPMENT 204, , , ,393 CONTRACTUAL SERVICES 64,640 98,000 45,907 98,000 SUPPLIES 879 2, ,000 OTHER EXPENDITURES 181, ,000 70,694 98,400 CAPITAL OUTLAY 175, ,900 13,900 - INFRASTRUCTURE IMPROVEMENTS 2, , , ,600 DEBT SERVICE 255, ,000 36, ,000 HUD 680,344 1,243, , ,000 75

88 Non-Departmental General Expenses Agency Appropriations Transfers To Other Funds

89 Position Summary Non-Departmental 15 Seasonal (Summer Jobs Program) 15 Total TOTAL NON-DEPARTMENTAL 15 76

90 General Expenses General Expenses are those expenditures in a fund which cannot be directly attributed to a particular department or division, or benefits the entire organization. FY12 FY13 FY13 FY14 Actual Approved Revised Approved Expenditures Budget Budget Budget Expenditures include dues and subscriptions, liability insurance, miscellaneous contributions, unemployment compensation payments, retirement benefits and contingencies. Salaries And Wages 1,582, , , ,637 Employee Benefits 174, , ,244 96,563 Contractual Services 155,972 76,549 79,869 70,529 Supplies Commodities Rentals And Leases 1,229 1,229 1,274 1,273 Other Expenditures 559, , , ,673 Capital Outlay 1,355 1,500 3,322 3,251 Debt Service 4, Total - Non Departmental (Fund 001) 2,480,527 1,207,406 1,227, ,926 Expenditures include utility costs associated with the operation of all General Fund departments. Electricity 1,538,433 1,625,000 1,595,000 1,750,000 Natural Gas 111, , , ,000 Water & Sewer 239, , , ,000 Total - Utilities ( Fund 001) 1,889,214 2,000,000 2,000,709 2,200,000 Expenditures that are associated with the administration of group health benefits, including premium payments to the State of Alabama Local Government Health Insurance Program, disability insurance premiums and life insurance premiums. Employee Benefits 3,184 5,000 5,000 5,000 Contractural Services 26,699 30,000 30,000 30,000 Other Expenditures 6,588,518 6,642,248 6,642,248 6,735,980 Total - Group Health Insurance (Fund 510) 6,618,401 6,677,248 6,677,248 6,770,980 Expenditures included in this fund are workmen's compensation benefits to injured employees, insurance premiums, medical fees, legal fees and administrative expenses. Employee Benefits 48,897 75,000 75,000 75,000 Contractural Services 348, , , ,000 Other Expenditures 118, , , ,000 Total - Workmen's Comp (Fund 510) 515, , , ,000 Expenditures associated with the operation and maintenance of bridges and streets, including street resurfacing. Street Maintenance (Fund 305) - 869, , ,000 77

91 Agency Appropriations The City's annual budget includes appropriations to City and State agencies and to civic organizations who provide the citizens of Gadsden services and functions of a public purpose. FY13 Budget FY14 Budget Bevill Manufacturing Center 200, ,000 Through a cooperative network of business, education and government, ATN is a primary source for identifying needs of and delivering technical assistance, technology solutions and customized training for existing industry. Chamber Of Commerce 25,000 25,000 Encourage business, labor and government cooperation for the promotion of economic development. The Chamber serves as a central organization dedicated to the well being of our community through programs designed to enhance and improve our cultural, social and economic climate. Downtown Gadsden, Inc. 65,000 70,000 A non-profit community partnership dedicated to fostering the economic development of downtown Gadsden through a comprehensive process of revitalization designed to protect, enhance and promote the architectural and historical heritage of our city. Etowah County Health Department 24,000 15,000 Services are provided in accordance with guidelines and policies of the Alabama Department of Public Health. Our local health department provides a range of community services including health information, protection activities for the prevention of diseases, communicable diseases controls, and the enhancement of the quality of our health and environment. Gadsden Beautification Board 7,500 7,500 Identifies unsightly and unsanitary conditions. Encourages the initiation of programs to enhance cleanliness and beautification through governmental agencies, civic organizations, merchants, and property owners associations. Counsels with nurseries, landscaping establishments, garden clubs and property owners to encourage a comprehensive, coordinated program for beautification of private and public properties in the city. Gadsden City Board Of Education 850, ,750 Provides opportunities to educate students to their maximum potential, beginning with pre-school through a secondary education level. Special education services are provided beginning with pre-school and extending to adult education. Other services include the Summer Nutrition Program, Homeless Program, Community Education, Migrant and summer school services. 78

92 Agency Appropriations (continued) FY13 Approved FY14 Approved Gadsden Cultural Arts Foundation, Inc. 170, ,000 Gadsden Cultural Arts Utility Assistance 130, ,000 In May of 1984, the Cultural Arts Foundation was established with the purpose of providing an art facility for all citizens of the City of Gadsden, Etowah County and surrounding communities. In response to citizens initiatives, the center was chartered as an independent, non-profit organization. Foundation programs were created and presented to our community as a tool for enrichment of our quality of life through the educational, economic and community unique to the arts. MANNA 5,000 7,500 The purpose of MANNA is to meet the nutritional needs of homebound people who are unable to provide an adequate diet for themselves and have no one to do it for them. The program acts as a safety net for the client by providing a friend who will regularly check on them. Quality Of Life Health Services - 50,000 Since 1977, Quality of Life has provided health care in Etowah County for those with barriers to access. With a dedicated staff of physicians, support staff, and ancillary professionals, QOLHS is working to provide health care too those in need. Providing a full range of services including dental, optometry, lab, x-ray, health education and prescription assistance, more than 40,000 people s health care needs are meet each year by the caring network of professionals that represent QOLHS. Residential Development Authority - 50,000 Recently adopted state legislation authorizes the creation of a local land bank authority. This authority (RDA) is charged with redistribution of abandoned property throughout the City of Gadsden. It has the power to request transfer of the State of Alabama s interest in tax delinquent properties, to acquire and dispose of other property, and to accept and issue deeds. Snellgrove Civitan Center 10,000 12,500 Promotes the general welfare of mentally challenged children and foster the development of programs in their behalf. The program also aides and advises parents with problem solving and coordinates their efforts and activities. The program works to promote a better understanding within the general public concerning the difficulties faced by mentally challenged children. Total Expenditures 1,486,500 1,713,250 79

93 Transfers Transfers to other funds is the process where revenues are accounted for in one fund and an allowable expenditure occurs in a different fund for which that revenue can legally pay. FY12 FY13 FY13 FY14 From To Actual Approved Revised Approved Fund Fund Transfer Budget Budget Budget Fire Department Grant 5, Capital Lease - SunTrust 227, , , , Street Maintenance labor 300, , , , Supplemental funding for Residential Garbage 554, , , , Match for Gadsden Transit Grant 582, , , , Match for Planning and Transportation Grant 42,582 43,738 43,738 59, Match for Aging Program Grant 101,516 97,284 97,284 64, Law Enforcement Grant 11, Supplemental funding for Golf Course 463, , , , Debt Service , Debt Service , Capital lease - lighting 48,912 48,912 48,912 48, Special auto tax to street resurfacing 108, , , , Gas tax to street resurfacing 200, , , , Lodging tax to General Fund 200, , , , Debt Service , , , Tobacco tax to Debt Service , , , , Match for Planning and Transportation Grant 5, Debt Service , , , , Debt Service , , , , Debt Service , Corrections Fund 50,000 50,000 50, Debt Service , % sales tax to Debt Service , , , , Capital Lease - BB&T 515, , , Capital Lease - Motorola 603, , , , % sales tax to Debt Service 211 1,343,128 1,078,870 1,078,870 1,077, % sales tax to Debt Service , , , % sales tax to Debt Service , , , , % sales tax to Debt Service , , , , % sales tax to Debt Service ,786 77,378 77,378 75, % sales tax to Debt Service , % sales tax to Debt Service , , , , % sales tax to Debt Service , , , , % sales tax to Debt Service , , , , % sales tax to Debt Service , , , ,000 Total 10,490,156 9,360,962 9,074,670 8,393,936 80

94 Appendix Glossary Budget Ordinance

95 Glossary Adopted Budget - The official expenditure policy for the City as authorized by the City Council in a specified fiscal year. Amended Budget - A budget that includes changes to the original adopted budget which have been passed by the City Council. Appropriated Fund Balance - Amount of fund balance appropriated as a revenue source for a given fiscal year. Appropriation - An authorization from a governing body to make expenditures for a specific purpose. Authorized Positions - Positions that have been approved by the City. These positions are not necessarily funded or filled in any given fiscal year. Benefits - Federal and State mandates and other council approved programs such as health insurance. Bond - A written promise to pay a specific sum of money plus interest within an allotted period of time. The City sells these bonds to fund certain projects, primarily the construction of new roads or major facilities. Budget - A financial plan containing estimated expenditures and revenues for a specific fiscal year. Budget Ordinance governments. - Legal instrument used by governing bodies to establish spending authority for local Capital Outlay - Expenditures budgeted for the purchase of fixed assets costing $1,000 or more and which have an expected useful life of at least one year. Debt Service Fund - A fund used to account for resources dedicated to the payment of principal and interest on general long term debt. Division - A sub-unit of a department which is responsible for a clearly defined portion of a service provided by that department. Encumbrance - A financial commitment to pay for goods and services that have not yet been delivered. Enterprise Fund - A fund used to account for operations in which the cost of providing services are financed or recovered primarily through user charges. Expenditures - The total amount of funds paid out by a government to provide for various programs and services. Fiscal Policy - A government's policy with respect to revenue spending and debt management. Fiscal policy provides an agreement upon a set of principles for the planning, programs, and funding of governmental organizations. Fiscal Year - The twelve month period to which the operating budget applies. The fiscal year for the City of Gadsden begins on October 1 and ends on September 30. Function - A group of related services and activities usually performed by one organizational unit with support from other departments. 81

96 Glossary (continued) Fund - A fiscal and accounting entity with a self balancing set of accounts. Fund Balance - The amount of resources remaining in a fund when revenues have exceeded appropriations for expenditures. General Fund - A fund to account for the overall operations of a government unit. Unless there is a legal, contractual, or managerial requirement for separate accounting, all activities of the unit are recorded in the General Fund. General Obligation Bond - Bonds issued by the government usually requiring voter approval that are backed by the government's full faith and credit. Goal - A long term attainable target for an organization. Long term vision. Inter-Fund Transfers - Transfers of money between distinct accounting funds as authorized by City Council. Internal Services Fund - Funds used to account for the financing of goods or services provided by one department or agency of a government to another on a cost-reimbursement basis. Mil - The property tax rate which is based on the valuation of properties. A tax rate of one mill produces one dollar of taxes on each $1,000 dollars of property valuation. Non - Departmental - Expenditures that are not related to any specific government department or division. Objective - A specific measurable and observable result of an organizations activities which advances the organization to it's goals. Operating Expenditures - Category of expenditures for an on-going service such as telephone charges, utility charges, and office supplies. Personnel Costs - Cost of wages, salaries, retirement, and fringe benefits. Property Tax - A tax levied on the value of real property set by governing bodies to fund government operations. Property tax is expressed as a dollar value per $100 of assessed valuation. Revenue Bonds - Bonds issued and backed only by the revenues from a special enterprise or project. Revenue - The gross income received by a government to be used for the provision of programs and services. Service Area - A group of related programs and services. Special Revenue Fund - A fund used to account for revenues that must by used for a particular purpose. Special revenue funds are used only when required by law. 82

97 83

98 84