City of Neosho, Missouri

Transcription

1 City of Neosho, Missouri Adopted Annual Operating Budget October 1, 2017 September 30, 2018

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3 City of Neosho 203 E. Main St. Neosho, MO (417) phone (417) fax September 19, 2017 Citizens of the City Honorable Mayor and Members of the Neosho City Council City of Neosho Neosho, Missouri: Per Article V of the Neosho City Charter, this proposed budget is submitted for your consideration and approval for the fiscal year ending September 30, The balanced budget for the General Government Funds represents $9,733,793 in proposed revenues, $10,384,725 in proposed expenditures, $2,947,050 in proposed other sources and $2,947,050 in proposed other uses. The balanced budget for the Employee Insurance Fund represents $1,034,000 in proposed contributions and $1,034,000 in proposed expenditures. The balanced budget for the Water/Wastewater Enterprise Fund represents $6,034,424 in proposed revenues, $6,748,414 in proposed expenditures, $393,811 in proposed other sources, $393,811 in proposed other uses. The City has experienced reduced growth in our sales tax revenues as of August of This is a trend that will most likely continue unless the City pursues other revenue sources, such as a Use tax and Public Safety Tax. Although not popular, the basis of such a tax is to protect the financial bottom line of the City in providing for current services to our community. Based on the past five years we expect the 2017/2018 fiscal year sales tax revenues to end the fiscal year approximately 1% above the prior fiscal year. It is the dedication and commitment of our Staff that allows our City to operate efficiently. We have budgeted for an across the board 1% COLA increase for all employees in the 2017/2018 fiscal year budget. Per recommendation from the City Council we will pursue appropriate pay scales for all departments to recognize our staff for their seniority. We continue to see expansion in our partnerships with the Neosho School District and Crowder College as our education resources grow and reach more students. As in past years we will utilize the Economic Development Sales Tax Fund and the Parks Sales Tax Fund to cover the Golf Course shortfall. Golf Course operations continue to improve and over the several years revenues could cover expenses (excluding the debt load). A City of Springs

4 The agreement between Alliance Water Resources and the City of Neosho continues as we move forward. The quality of drinking water, compliance with EPA and DNR standards for water and waste-water treatment, and maintaining proper costs for our citizens continues to be a priority. Beginning in the 2018 fiscal year our updated rates for both water and sewer will reverse the trend of shrinking revenues. As we move forward these rates will be reviewed annually and if necessary adjusted. This approach can avoid the large rate increase that occur when adjustments occur only intermittently. Directors will continue to monitor their operating costs as well as capital improvement projects. The economy requires that we be frugal, yet maintain the facilities and equipment assigned to our departments. As we enter this new fiscal we will continue to make improvements where the budget will allow. The debt of the City requires proper oversight and a responsibility to ensure that we service these debts accordingly. The City has a Standard & Poor s rating of A, which is equivalent to an A+ rating if we were to issue General Obligation debt. Receiving Standard & Poor s A ratings demonstrates the great strides and improvements the City has made financially and administratively over the past four years. Improvements to the City s infrastructure continue as we have completed year four of the seven year street improvement plan. Sales tax revenues will dictate any expansion of improvements. A healthy City Government requires a fair and respectful relationship between our City Council, Citizens, and Staff. By focusing on honesty and proper customer service we can provide the care and oversight that our citizens deserve. The City s overall financial position will continue to be monitored daily to ensure accountability and compliance. A 90-day reserve of the General Fund s projected expenditures and other financing uses would calculate to be $896,258 and the projected ending cash balance for the fund is expected to be $1,202,048. This would calculate to approximately a 120-day reserve. Respectfully, Dana Daniel Interim City Manager A City of Springs

5 TABLE OF CONTENTS Budget Message Budget Summary Personnel History Department Summaries - Government Funds General Administration and Non-Dept 7 City Clerk 10 Communications and Events 13 Lampo Community Center 16 Development Services 19 Recycle Center 22 Police 25 Municipal Court 30 Information Technology 33 Fleet Maintenance 36 Emergency Management 39 Human Resources 42 Airport 45 Fire Sales Tax 48 Drainage Sales Tax 51 Parks Sales Tax 54 Park Recreation 57 Street Sales Tax 59 Golf Course 62 Hotel/Motel Tax 65 Tax Incremental Financing 68 Auditorium Sales Tax 71 Senior Center Sales Tax 74 Economic Development Sales Tax 77 Street/Bridge Sales Tax 79 Police Donations 81 Abbott Brothers Trust 83 Morse Park Trust 84 Debt Service Funds Certificates of Participation, Series 2012A & 2012B 85 Special Obligation Bond Series Certificates of Participation, Series 2014A&B 87 Certificates of Participation, Series 2016A & 2016B 88 STAR Loan 89 PROPRIETARY FUNDS Employee Health Insurance 90 Water Administration 92 Wastewater 95 Meter Replacememt 98 Distribution & Maintenance 101 Filtration 104 TIF Debt 105 Water/Wastewater Debt 108 CAPITAL IMPROVEMENT PLAN 109 TRANSFERS 111

6 City of Neosho FY2018 Summary Schedules Revenues, Expenditures, and Changes in Fund Balance Appropriated Funds FY2018 General Fund Fire Drainage Parks Streets Hotel/Motel TIF Auditorium Senior Center Economic Development Street/ Bridge Golf Course Nonmajor Government Funds Total Government Funds Total City Wide REVENUES Taxes 3,701, , , , ,363, , , , , , , ,003, ,003, Licenses & Permits 82, , , Intergovernmental 399, , , , , Charges For Services 240, , , , , , ,817, Fines & Forfeitures 299, , , Misc 32, , , , , , , ,115, TOTAL REVENUES 4,756, , , , ,364, , , , , , , , , ,733, ,802, EXPENDITURES Personnel 2,630, ,651, , , , , , , , ,482, ,447, Services 442, , , , , , , ,098, ,827, Supplies 65, , , , , , , , ,064, Maintenance 91, , , , , , , , , , Other Operating Costs 380, , , , , , , , , , , ,100, ,650, Capital 325, , , , , , , , ,081, Debt Service 72, ,294, ,367, ,291, TOTAL EXPENDITURES 3,936, ,004, , , ,382, , , , , , ,331, ,384, ,167, Net Revenue Over (Under) Expenditures 819, (1,269,879.71) 20, , (17,410.36) 37, , , , , , (48,942.00) (1,292,964.80) (650,931.76) (1,364,921.96) OTHER SOURCES (USES) Other Sources 39, ,135, , , , , ,294, ,947, ,340, Other Uses 1,261, , , , , , , , , , ,947, ,340, Net Sources Over (Under) Uses (1,222,662.38) 1,135, (99,510.00) (101,508.00) (108,659.36) (33,495.00) (384,095.50) (46,377.00) (297,233.92) (257,302.50) 121, ,294, NET CHANGE IN FUND BALANCE (402,758.27) (134,405.77) (79,117.36) 9, (126,069.72) 3, , (46,455.86) (6,912.83) 1, , , , (650,931.76) (1,364,921.96) ESTIMATED FUND BALANCE October 1, ,604, , , , , , ,026, , , , , ,291, ,620, ,254, FUND BALANCE September 30, 2018 $ 1,202, $ $ 677, $ 346, $ 374, $ 277, $ 2,042, $ 73, $ 20, $ 323, $ 267, $ 72, $ 1,292, $ 6,970, $ 9,889, Days Recommended Recommended Operating Reserve $ 896, $ 298, $ 33, $ 78, $ 219, $ 12, $ 237, $ 13, $ 18, $ 48, $ 65, $ 72, Days Available , ,

7 City of Neosho FY2018 Summary Schedules Revenues, Expenditures, and Changes in Fund Balance Nonmajor Government Funds Appropriated Funds FY2018 Police Grants Police Donations Abbott Brothers Morse Park 2012 Series 2013 Series 2014 Series 2016 Series STAR Loan Total Nonmajor Government Funds REVENUES Taxes Licenses & Permits Intergovernmental 21, , Charges For Services Fines & Forfeitures Misc 15, , , TOTAL REVENUES 21, , , , EXPENDITURES Personnel 11, , Services Supplies Maintenance Other Operating Costs 10, , , Capital Debt Service 3, , , , , ,294, TOTAL EXPENDITURES 21, , , , , , , ,331, Net Revenue Over (Under) Expenditures (3,489.36) (256,402.50) (453,012.50) (476,550.00) (103,803.44) (1,292,964.80) OTHER SOURCES (USES) Other Sources 3, , , , , ,294, Other Uses Net Sources Over (Under) Uses 3, , , , , ,294, NET CHANGE IN FUND BALANCE , ESTIMATED FUND BALANCE October 1, , , , , , , , , ,291, FUND BALANCE September 30, 2018 $ 1, $ 1, $ 54, $ 3, $ 1, $ 308, $ 516, $ 405, $ $ 1,292, Restricted Funds $ 26, $ 2, $ $ 294, Trustee Held Trustee Held Unrestricted Reserve $ 27, $ 1, $ 1, $ 14, Days Recommended Recommended Operating Reserve $ $0.00 $0.00 $0.00 Days Available 11, $0.00 $0.00 $0.00 2

8 City of Neosho FY2018 Summary Schedules Revenues, Expenditures, and Changes in Fund Balance Proprietary Funds Appropriated Funds FY2018 Employee Health Insurance Fund Water/Wastewater Fund Total Proprietary Funds REVENUES Taxes Licenses & Permits Intergovernmental 51, , Charges For Services 5,966, ,966, Fines & Forfeitures Misc 1,034, , ,050, TOTAL REVENUES 1,034, ,034, ,068, EXPENDITURES Personnel 964, , Services 1,728, ,728, Supplies 796, , Maintenance 419, , Other Operating Costs 1,034, ,516, ,550, Capital 397, , Debt Service 924, , TOTAL EXPENDITURES 1,034, ,748, ,782, Net Revenue Over (Under) Expenditures (713,990.20) (713,990.20) OTHER SOURCES (USES) Other Sources 393, , Other Uses 393, , Net Sources Over (Under) Uses NET CHANGE IN FUND BALANCE (713,990.20) (713,990.20) ESTIMATED FUND BALANCE October 1, ,633, ,633, FUND BALANCE September 30, ,919, ,919, Restricted Funds 1,871, Unrestricted Reserve 1,047, Days Recommended 0 60 Recommended Operating Reserve $ $ 751, Days Available

9 Total Government Funding Sources Total Government Uses Services, $1,098,506.00, 10% Supplies, $268,100.00, 2% Capital, $684,211.00, 7% Debt Service, $1,360,746.97, 13% Maintenance, $383,500.00, 4% Taxes, $8,003,063.90, 46% Beginning Fund Balance, $7,620,953.04, 44% Misc, $65,188.00, 0% Licenses & Permits, $82,400.00, 0% Intergovernmental, $432,541.00, 3% Fines & Forfeitures, $299,600.00, 2% Charges For Services, $851,000.00, 5% Payroll, $5,482,960.80, 53% Other Operating, $1,106,699.90, 11% Total Proprietary Funding Sources Total Proprietary Uses Intergovernmental, Misc, $16,500.00, 0% $51,866.90, 0% Supplies, $796,500.00, 11% Capital, $397,000.00, 6% Debt Service, $924,819.10, 13% Charges For Services, $5,966,057.00, 62% Beginning Fund Balance, $3,633,563.18, 38% Maintenance, $419,605.00, 6% Services, $1,728,950.50, 24% Payroll, $964,915.00, 13% Other Operating, $1,910,435.50, 27% 4

10 Government Funds Cost by Category by Fiscal Year $14,000, $12,000, $10,000, $8,000, $6,000, $4,000, Debt Service Project/Construction Capital Vehicles Capital Improvement Other Uses Other Operating Utilities Fuel Maintenance Supplies Services Personnel $2,000, $ FY2016 Actual FY2017 Budget FY2018 Budget 5

11 FTE's Budgeted FY2009 FY2010 FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 General Admin City Clerk Communucations and Events Lampo Development Services Recycle Center Police Municipal Court IT Fleet Maintenance HR Airport Fire** Drainage Parks Parks Recreation Street Golf Course* Auditorium Senior Center Economic Development Water Admin Wastewater*** Meter Replacement D&M Filtration*** Totals *City contracted Golf Course Management out until FY14. **2011 started t out with 18 Fire. In May of 2011, the City received the SAFER grant allowing 9 more to be hired. ***In FY16 the City contracted Alliance Water Resources for Wastewater and Filtration 6

12 General Admin Dana Daniel Interim City Manager This office conducts the overall administration of the City (as prescribed by the Neosho City Charter and Missouri Revised State Statutes), coordinates the activities of the City, and carries out all policies and actions of the the City Council. The Manager informs and advises Council on matters of concern to the City. The Manager coordinates the activities of all departments. Funding sources include a 1% sales tax, property tax, license & permit fees, charges for services, and fines & forfeitures. 4.5 FTE, $ FY 2018 COST CHANGES General Admin has changed by -2% Increases Decreases Transfer to Other Funds $ (151,223.86) STAFFING Capital Improvements & FY FTE Purchases FY FTE FY FTE Project Acquisition Cost Operating Cost General Admin Expense by Year $2,283, $1,946, $1,753, $1,711, FY2018 $ FY2015 Actual FY2016 Actual FY2017 Budgeted FY2018 Proposed General Admin Funding Sources General Admin Expense Taxes, $3,701,503.00, 69% Beginning Fund Balance, $1,604,805.87, 30% Supplies, $16,000.00, 1% Services, $144,800.00, 8% Utilities, $47,200.00, 3% Fuel, $275.00, 0% Miscellaneous, $20,000.00, 1% Other, $2,000.00, Payroll, $322,942.00, 19% Licenses & Permits, $32,000.00, 1% Misc, $3,900.00, 0% Other Uses, $1,158,013.94, 6 7

13 City of Neosho FY2018 General Admin Revenues, Expenditures, Other Sources and Uses, and Changes in Fund Balance General Admin As of Estimated Proposed FY2016 FY2017 6/30/2017 FY2017 FY2018 Account Account Name Actual Budget Actual Actual Budget General Admin Revenues Property Tax 383, , , , , Financial Institution Tax 1, , , , , Cent City Sales Tax 2,517, ,494, ,809, ,413, ,494, Cigarette Tax 55, , , , , Occupation Licenses 31, , , , , Franchises 727, , , , , Franchise Legal Settlements , , Interest Earned-General Fund 3, , , , , Judgments General Admin Miscellaneous , , General Admin Sale of Property General Admin Donations - - 5, , Total General Admin Revenue $ 3,721, $ 3,817, $ 2,838, $ 3,657, $ 3,737, General Admin Expenses General Admin Salaries 195, , , , , General Admin Overtime 2, , , General Admin Cell Phone Allow 3, , , , , General Admin Social Security 16, , , , , General Admin Retirement 10, , , , , General Admin Health Insurance 82, , , , , General Admin Workers Comp. 3, General Admin Prof. Service 44, , , , , Master Bank Acct Fees Investement Acct. Bank Fees , County Collector Fees 14, , , , , General Admin Ins. & Bonds 24, , , , , General Admin Equipment Maint , , General Admin Memb/Train/Trvl 9, , , , General Admin Office Expense 14, , , , , General Admin Fuels/Lubricants General Admin Comp., Software , , Unemployment Compensation 16, , , , , City Hall Facility Maintenance 19, , , , , City Hall Electricity 18, , , , , City Hall Heating Fuels 2, , , , , City Hall Phones 19, , , , , Total General Admin Expense $ 499, $ 443, $ 303, $ 409, $ 553, General Admin Other Sources Transfer from TIF to Tax Funds - 90, Transfer fm Hotel/Motel Admin 2, , , , , Total General Admin Other Sources $ 2, $ 93, $ 1, $ 2, $ 2, General Admin Other Uses Sales Tax to TIF 115, , Transfer to Other Funds 4, Transfer to Other Funds 20, , Tran to Auditorium fm General 90, , , , , Transfer to Fire fm General 1,215, ,191, , ,107, ,135, Total General Admin Other Uses $ 1,446, $ 1,309, $ 913, $ 1,134, $ 1,158, Change in Fund Balance (497,610.83) (138,172.23) 73, , (402,758.27) General Admin Beginning Fund Balance"10/1/2017" $ 1,995, $ 1,498, $ 1,498, $ 1,498, $ 1,604, Total General Admin Funding Sources $ 6,724, $ 6,282, $ 5,036, $ 6,157, $ 6,400, Total General Admin Funding Uses $ 5,226, $ 4,922, $ 3,464, $ 4,552, $ 5,198, General Admin Ending Fund Balance"9/30/2018" $ 1,498, $ 1,359, $ 1,571, $ 1,604, $ 1,202, Day Reserve $ 896,

14 General & Non Departmental Health Insurance Rate 4, Work Comp Rate 0.25% Retirement Rate 6.30% Payroll Detail FTE # FY2017 FY2018 Budgeted Cell Phone Allowance Custodian 1/ , , City Manager 1 110, , City Attorney 1 42, , Events Director 1 47, , Receptionist 1 20, , License Clerk 1/ , , , , Overtime , Part Time & Seasonal 0 Total Salaries 226, , Department Request General Admin Funding Sources Amount Justification & Supporting Information Property Tax 400, Financial Institution Tax 5, Cent City Sales Tax 2,494, Cigarette Tax 57, Occupation Licenses 32, Franchises 745, Franchise Legal Settlements Interest Earned-General Fund 3, Judgments General Admin Miscellaneous General Admin Sale of Property General Admin Donations 3,737, General Admin Funding Uses Amount Justification & Supporting Information General Admin Salaries 237, General Admin Overtime 1, General Admin Cell Phone Allow 3, General Admin Social Security 18, General Admin Retirement 15, General Admin Health Insurance 22, General Admin Workers Comp General Admin Prof. Service 110, Master Bank Acct Fees Investement Acct. Bank Fees 1, County Collector Fees 16, General Admin Ins. & Bonds 16, General Admin Equipment Maint. 1, General Admin Memb/Train/Trvl 6, General Admin Office Expense 16, General Admin Fuels/Lubricants General Admin Comp., Software 2, Unemployment Compensation 18, City Hall Facility Maintenance 20, City Hall Electricity 20, City Hall Heating Fuels 5, City Hall Phones 22, New Claims 553,

15 City Clerk Rachel Holcomb City Clerk This office provides administrative support for legislative services, records and information management, public information, and regulatory election services. Duties include preparation of agendas, meeting notices and minutes; maintenance of the City Code; administration of the appointment process to boards and commisions; maintenance and preservation of accurate Council records; oversight of the Records and Information Management Program; dissemination of public information; and the administration of elections 1 FTE, $79966 FY 2018 COST CHANGES STAFFING City Clerk has changed by FY FTE 3% FY FTE Increases Decreases FY FTE Cell Phone Allowance Office Expense $ $ 1, Health Insurance $ 1, Membership/Training $ 1, City Clerk Expense by Year $90, $68, $77, $79, FY2018 $6.57 FY2015 Actual FY2016 Actual FY2017 Budgeted FY2018 Proposed Services, $10,255.00, 13% City Clerk Expense Supplies, $1,000.00, 1% Payroll, $68,711.00, 86% 10

16 City of Neosho FY2018 City Clerk Revenues, Expenditures, Other Sources and Uses, and Changes in Fund Balance City Clerk As of Estimated Proposed FY2016 FY2017 6/30/2017 FY2017 FY2018 Account Account Name Actual Budget Actual Actual Budget City Clerk Revenues City Clerk Miscellaneous Total City Clerk Revenue $ $ - $ $ $ - City Clerk Expenses Clerk Salaries 36, , , , , Clerk Overtime 1, Clerk Part Time 4, , , , Clerk Cell Phone Allowance Clerk Social Security 3, , , , , Clerk Retirement 1, , , , , Clerk Health Insurance 5, , , , , Clerk Workers Compensation Clerk Professional Services 4, , , , , Clerk Insurance & Bonds Clerk Member/Train/Trvl 4, , , , , Clerk Elections 4, , , , , Clerk Office Expense 2, , , Total City Clerk Expense $ 68, $ 77, $ 55, $ 75, $ 79, EXCESS (SHORTFALL) OF REVENUES OVER EXPENSES $ (68,617.21) $ (77,494.00) $ (55,802.99) $ (75,666.49) $ (79,966.00) 11

17 City Clerk and Council Health Insurance Rate 4, Work Comp Rate 0.25% Retirement Rate 6.30% Payroll Detail FTE # FY2017 FY2018 Budgeted Cell Phone Allowance City Clerk 1 47, , , , Position # Position # Position # Position # Position # Part Time & Seasonal 1, , Total Salaries 49, , Department Request General Admin Funding Sources Amount Justification & Supporting Information City Clerk Miscellaneous City Clerk Funding Uses Amount Justification & Supporting Information Clerk Salaries 47, Clerk Part Time 1, Cell Phone Allowance Clerk Social Security 3, Clerk Retirement 3, Clerk Health Insurance 6, Clerk Workers Compensation Clerk Professional Services 5, Clerk Insurance & Bonds Clerk Member/Train/Trvl 5, Clerk Elections 5, Clerk Office Expense 1, ,

18 Communications & Events Paul Richardson Events Director This office serves to provide public awareness of all information and events within the City while keeping City Official's best intentions at the forefront of all marketing efforts. The marketing and information distributed is provided to further enhance the quality of life in Neosho. This office is also responsible for coordinating city sponsored events; booking City facilities; and managing the website and social media. 0 FTE, $75000 FY 2018 COST CHANGES STAFFING Communications & Events has changed by FY FTE 1% FY FTE Increases Decreases FY FTE Marketing Plan Celebrate Neosho $ 24, $ (23,000.00) Communications & Events Expense by Year $74, $74, $75, FY2018 $6.16 $68, FY2015 Actual FY2016 Actual FY2017 Budgeted FY2018 Proposed 13

19 City of Neosho FY2018 Communications & Events Revenues, Expenditures, Other Sources and Uses, and Changes in Fund Balance Communications & Events As of Estimated Proposed FY2016 FY2017 6/30/2017 FY2017 FY2018 Account Account Name Actual Budget Actual Actual Budget Communications & Events Revenues Bluegrass & BBQ Revenue - - 1, , Celebrate Booth Fees 2, , , , , Fall Festival Booth Fees 9, , , , , Fall Festival Coaster Race Celebrate Neosho Shirt Sales , Celebrate 5K Fees Celebrate Neosho Sponsors 4, , , Advertising Revenue - - 7, , , Total Communications & Events Revenue $ 16, $ 13, $ 16, $ 16, $ 44, Communications & Events Expenses Bluegrass & BBQ 7, , , , , Celebrate Neosho Expenses 53, , , , , Fall Festival Expenses 13, , , , , New Marketing Expense 24, Total Communications & Events Expense $ 74, $ 74, $ 53, $ 74, $ 75, Communications & Funding Uses Other Sources Transfer to Gen Celebrate 40, , , , Transfer to Gen Fall Festival - 11, , , , Transfer to Gen Bluegrass BBQ 6, , , , Total Communications & Events Other Sources $ 47, $ 60, $ 3, $ 60, $ 30, EXCESS (SHORTFALL) OF REVENUES OVER EXPENSES $ (10,985.05) $ - $ (33,720.03) $ 3, $ - 14

20 Communications & Events Department Request Communications & Events Funding Sources Amount Justification & Supporting Information Bluegrass & BBQ Revenue Celebrate Booth Fees 1, Fall Festival Booth Fees 4, Fall Festival Coaster Race Celebrate Neosho Shirt Sales 1, Celebrate 5K Fees Celebrate Neosho Sponsors 12, Advertising Revenue 24, , Communications & Funding Uses Other Sources Amount Justification & Supporting Information Bluegrass & BBQ 9, Celebrate Neosho Expenses 27, Fall Festival Expenses 15, New Marketing Expense 24, Marketing Plan 75,

21 Lampo Paul Richardson Events Director 0.25 FTE, $24919 FY 2018 COST CHANGES STAFFING Capital Improvements & Lampo has changed by FY FTE Purchases 1% FY FTE Increases Decreases FY FTE Project Acquisition Cost Operating Cost COLA Lampo Expense by Year $21, $19, $24, $24, FY2018 $2.05 FY2015 Actual FY2016 Actual FY2017 Budgeted FY2018 Proposed Lampo Expense Miscellaneous, $3,500.00, 14% Utilities, $9,200.00, 37% Payroll, $8,719.00, 35% Supplies, $1,600.00, 6% Services, $1,900.00, 8% 16

22 Lampo City of Neosho FY2018 Lampo Revenues, Expenditures, Other Sources and Uses, and Changes in Fund Balance As of Estimated Proposed FY2016 FY2017 6/30/2017 FY2017 FY2018 Account Account Name Actual Budget Actual Actual Budget Lampo Revenues Lampo Building Rental 14, , , , , Total Lampo Revenue $ 14, $ 12, $ 12, $ 16, $ 14, Lampo Expenses Lampo Salaries 3, , , , , Lampo Overtime Lampo Social Security Lampo Retirement Lampo Health Insurance 1, , , , Lampo Workers Compensation Lampo Professional Services Lampo Insurance & Bonds 1, , , , , Lampo Facility Maintenance 1, , , , , Lampo Equipment Maintenance Lampo General Supplies 1, , , , , Lampo Electricity 5, , , , , Lampo Heating Fuels 1, , , , , Total Lampo Expense $ 19, $ 24, $ 14, $ 19, $ 24, EXCESS (SHORTFALL) OF REVENUES OVER EXPENSES $ (5,331.34) $ (12,577.76) $ (1,846.54) $ (2,462.05) $ (10,919.00) 17

23 Lampo Community Center Health Insurance Rate 4, Work Comp Rate 3.90% Retirement Rate 6.30% Payroll Detail FTE # FY2017 FY2018 Budgeted Custodian 1/ , , Cell Phone Allowance , , Overtime Part Time & Seasonal Total Salaries 6, , Department Request Lampo Funding Sources Amount Justification & Supporting Information Lampo Building Rental 14, , Lampo Funding Uses Amount Justification & Supporting Information Lampo Salaries 6, Lampo Overtime Lampo Social Security Lampo Retirement Lampo Health Insurance 1, Lampo Workers Compensation Lampo Professional Services Lampo Insurance & Bonds 1, Lampo Facility Maintenance 3, Lampo Equipment tmaintenance Lampo General Supplies 1, Lampo Electricity 5, Lampo Heating Fuels 3, ,

24 Development Services Dana Daniel Interim City Manager/Development Director The Development Office ensures all new development meets the needs of the present, without compromising the ability of furture generations to meet their own needs. Building Inspection Department is also responsible for enforcing building and public safety codes to protect the best interest of the public. This department issues building permits and reviews all commercial plans prior to building permit approval. 3 FTE, $ FY 2018 COST CHANGES Development Services has changed by 7% STAFFING Capital Improvements & FY FTE Purchases FY FTE FY FTE Project Acquisition Cost Operating Cost Increases Decreases Moved ACO to Full Time Part Time Labor $ 18, $ (15,000.00) Employee Health Insurance $ 13, Development Services Expense by Year $449, FY2018 $18.49 $245, $209, $225, FY2015 Actual FY2016 Actual FY2017 Budgeted FY2018 Proposed Development Services Funding Sources Development Services Expense Misc, $200.00, 0% Services, $15,492.00, 7% Supplies, $25,000.00, 11% Fuel, $5,000.00, 2% Miscellaneous, $8,000.00, 4% Other, $1,000.00, 0% Licenses & Permits, $50,400.00, 100% Payroll, $170,669.00, 76% 19

25 Development Services City of Neosho FY2018 Development Services Revenues, Expenditures, Other Sources and Uses, and Changes in Fund Balance As of Estimated Proposed FY2016 FY2017 6/30/2017 FY2017 FY2018 Account Account Name Actual Budget Actual Actual Budget Development Services Revenues Animal Licenses Building Permits/Inspec. 44, , , , , Sanitation Enforcement 46, , , , Insurance Proceeds 3, Planning & Zoning Fees Code Enforcement Fees Code Enforcement Miscellaneous Animal Control Miscellaneous Sale of Property Total Development Services Revenue $ 94, $ 80, $ 96, $ 108, $ 50, Development Services Expenses Bldg/Inspection Salaries 109, , , , , Bldg/Inspection Overtime 1, , , , Development Services Part time 9, , , , Bldg/Inspection Cell Phone 1, , , Bldg/Inspection Social Sec. 9, , , , , Bldg/Inspection Retirement 8, , , , , Bldg/Inspection Health Ins. 24, , , , , Bldg/Inspection Workers Comp. 2, , , , , Safety Coordination , , , Bldg/Inspection Prof. Services 33, , , , , Bldg/Inspection Ins. & Bonds 1, , , , , Bldg/Inspection Equip Maint. 5, , , , , Bldg/Inspection Mem/Train/Trvl 3, , , , , Bldg/Inspection Uniforms , Bldg/Inspection Office Expense 2, , , , , Bldg/Inspection Fuels 2, , , , , Bldg/Inspection Computer 1, , , , , Bldg/Inspection Gen. Supplies ACO General Supplies 23, , , , , Bldg/Inspections Capital Purch 2, , , , STP-3397 (404) Design City Comprehensive Plan 1, , , Total Development Services Expense $ 245, $ 209, $ 99, $ 151, $ 225, EXCESS (SHORTFALL) OF REVENUES OVER EXPENSES $ (151,307.67) $ (129,159.39) $ (2,242.66) $ (42,750.43) $ (174,561.00) 20

26 Development Health Insurance Rate 4, Work Comp Rate 5.12% Retirement Rate 6.30% Payroll Detail FTE # FY2017 FY2018 Budgeted Cell Phone Allowance Development Services Director 1 50, , Building Inspector 1 37, , ACO 1 31, , , , , Overtime 1, , Part Time & Seasonal 15, Total Salaries 134, , Department Request Development Services Funding Sources Amount Justification & Supporting Information Animal Licenses Building Permits/Inspec. 50, Sanitation Enforcement Insurance Proceeds Planning & Zoning Fees Code Enforcement Fees Franchise Legal Settlements Animal Control Miscellaneous Sale of Property 50, Development Services Funding Uses Amount Justification & Supporting Information Bldg/Inspection Salaries 119, Bldg/Inspection Overtime 1, Development Services Part time Bldg/Inspection Cell Phone 1, Bldg/Inspection Social Sec. 9, Bldg/Inspection Retirement 7, Bldg/Inspection Health Ins. 23, Bldg/Inspection Workers Comp. 3, Safety Coordination 3, Annual Drivers License Checks and Wellness Checks Bldg/Inspection Prof. Services 14, Bldg/Inspection Ins. & Bonds 1, Bldg/Inspection Equip Maint. 8, Bldg/Inspection Mem/Train/Trvl 3, Bldg/Inspection Uniforms Bldg/Inspection Office Expense 1, Bldg/Inspection Fuels 5, Bldg/Inspection Computer 1, Bldg/Inspection Gen. Supplies ACO General Supplies 20, Bldg/Inspections Capital Purch STP 3397 (404) Design City Comprehensive Plan 225,

27 Recycle Center Dana Daniel Interim City Manager/Development Director 2 FTE, $ STAFFING Capital Improvements & FY 2018 COST CHANGES FY FTE Purchases Recycle Center has changed by FY FTE 0% FY FTE Project Acquisition Cost Operating Cost Concrete Pads for $ 2, Increases Decreases Trailer & Fencing Recycle Center Expense by Year $145, $113, $113, $90, FY2018 $9.31 FY2015 Actual FY2016 Actual FY2017 Budgeted FY2018 Proposed Recycle Center Funding Sources Recycle Center Expense Charges For Services, $24,000.00, 35% Utilities, $10,900.00, 10% Supplies, $2,000.00, 2% Services, $8,900.00, 8% Capital Impr./Purchases, $2,500.00, 2% Fuel, $1,000.00, 1% Miscellaneous, $3,500.00, 3% Intergovernmental, $45,000.00, 65% Payroll, $84,588.00, 74% 22

28 Recycle Center City of Neosho FY2018 Recycle Center Revenues, Expenditures, Other Sources and Uses, and Changes in Fund Balance As of Estimated Proposed FY2016 FY2017 6/30/2017 FY2017 FY2018 Account Account Name Actual Budget Actual Actual Budget Recycle Center Revenues Region M Grant 39, , , , , Recycle Center Sales 18, , , , , Sale of Property Total Recycle Center Revenue $ 59, $ 40, $ 43, $ 58, $ 69, Recycle Center Expenses Recycle Center Salaries 43, , , , , Recycle Center Overtime , , , Recycle Center Part Time 13, , , , , Recycle Center Social Sec. 4, , , , , Recycle Center Retirement 2, , , , , Recycle Center Health Ins. 15, , , , , Recycle Center Workers Comp 1, , , , , Shipping/Disposal - 7, , , , Recycle Center Ins. & Bonds 1, , , , , Recycle Center Facility Maint. 1, , , , , Recycle Center Equipment Maint 3, , , Recycle Center Uniforms Recycle Center Fuels , , Recycle Center Gen. Supplies 7, , , , , Recycle Ctr Capital Purchase 38, , , Recycle Center Electricity 1, , , , , Recycle Center Heating Fuels 3, , , , , Recycle Center Phones 5, , , , , Total Recycle Center Expense $ 145, $ 113, $ 72, $ 103, $ 113, EXCESS (SHORTFALL) OF REVENUES OVER EXPENSES $ (85,951.05) $ (73,927.98) $ (28,885.87) $ (45,138.49) $ (44,388.00) 23

29 Recycle Center Health Insurance Rate 4, Work Comp Rate 7.85% Retirement Rate 6.30% Payroll Detail FTE # FY2017 FY2018 Budgeted Cell Phone Allowance Recycle Attendant 1 17, , Recycle Center Manager 1 26, , , , Overtime 1, , Part Time & Seasonal 12, , Total Salaries 57, , Department Request Recycle Center Funding Sources Amount Justification & Supporting Information Region M Grant 45, Recycle Center Sales 24, Sale of Property 69, Recycle Center Funding Uses Amount Justification & Supporting Information Recycle Center Salaries 44, Recycle Center Overtime 2, Recycle Center Part Time 13, Recycle Center Social Sec. 4, Recycle Center Retirement 2, Recycle Center Health Ins. 11, Recycle Center Workers Comp 4, Shipping/Disposal 7, Recycle Center Ins. & Bonds 1, Recycle Center Facility Maint. 2, Recycle Center Equipment Maint 1, Recycle Center Uniforms Recycle Center Fuels 1, Recycle Center Gen. Supplies 2, Recycle Ctr Capital Purchase 2, Concrete pads for trailers and fencing Recycle Center Electricity 2, Recycle Center Heating Fuels 3, Recycle Center Phones 5, ,

30 Police Department David Kennedy Chief of Police The Police Department is proactive in reducing crime and protecting lives and property and provides quality law enforcement to everyone living, working, and traveling through the community. The Police Department is also responsible for investigating reports of violations of the City's Code of Ordinances covering community standards, public nuisances, and conditions affecting public health, safety, and welfare in the City. The Police Department also facilitates the Neosho High School and Crowder College with Police Officers to enforce violations for on campus crimes. 28 FTE, $ STAFFING Capital Improvements & FY 2018 COST CHANGES FY FTE Purchases Police Department has changed by FY FTE 7% FY FTE Project Acquisition Cost Operating Cost Radios Lease Pmt 50, Increases Decreases RMS/CAD Lease 41, Increases in CDC $16,000 Fuel $5,000 Vehicles (2) 50, Increases in Office/General Codes Electricity $4,000 Facility Maintenance/Repairs $4,000 Phones/new system less lines Salary Increases $13,300 7, Capital $91,400 COLA $11,300 Health Insurance $24,000 Police Department Expense by Year Total $ 141, $1,926, $2,068, $1,726, $1,371, FY2018 $ FY2015 Actual FY2016 Actual FY2017 Budgeted FY2018 Proposed Police Department Funding Sources Police Department Expense Misc, $28,700.00, 6% Charges For Services, $3,000.00, 0% Vehicle, $50,000.00, 2% Utilities, $19,500.00, 1% Capital Improvement/Purchases, $91,411.00, 4% Fuel, $45,000.00, 2% Supplies, $11,700.00, 1% Miscellaneous, $35,000.0, 2% Services, $174,159.00, 9% Other, $40,864.00, 2% Intergovernmental, $204,036.00, 40% Fines & Forfeitures, $278,100.00, 54% Payroll, $1,600,979.00, 77% 25

31 Police Department City of Neosho FY2018 Police Revenues, Expenditures, Other Sources and Uses, and Changes in Fund Balance As of Estimated Proposed FY2016 FY2017 6/30/2017 FY2017 FY2018 Account Account Name Actual Budget Actual Actual Budget Police Department Revenues MIRMA Grant - 8, , , , Court Fines 244, , , , , Police Training Fees 5, , , , , C. Victim's Compensation Recoupment Jail Fees 5, , , , , Recoupment Arrest Fees 5, , , , , Insurance Proceeds , , , Law Enforcement Miscellaneous 2, , , , , School Resource Ofcr 39, , , , , School Resource Ofcr Crowder - 92, , , , Police Sale of Property Security Detail Reimburse 2, , , , , Sanitation Enforcement , , , Total Police Department Revenue $ 306, $ 459, $ 377, $ 511, $ 513, Police Department Expenses Police Dept Salaries 925, ,124, , ,057, ,141, Police Dept Overtime 65, , , , , Police Dept Part Time 2, , , , , Police Dept Cell Phone Allow. 5, , , , , Police Dept Social Security 77, , , , , Police Dept Retirement 49, , , , , Police Dept Health Insurance 186, , , , , Police Dept Workers Comp. 17, , , , , Police Dept Prof. Services 39, , , , , Central Dispatch 81, , , , , Police Dept Insurance & Bonds 35, , , , , Police Dept Facility Maint. 3, , , , , Police Dept Equipment Maint 28, , , , , Police Dept Member/Train/Trvl 13, , , , , Police Dept Uniforms 11, , , , , Police Care of Prisoners 13, , , , , Investigation Account , , Police Dept Office Expense 3, , , , , Police Dept Fuels/Lubricants 41, , , , , Police Dept Chemicals Police Dept General Supplies 4, , , , , Police Dept Comp., Software 3, , , , , Law Enforcement Vehicles 72, , , , , Police Dept Electricity 7, , , , , Police Dept Heating Fuels , , Police Dept Phones 11, , , , , Police Dept Minor Equipment 22, , , , , Police Capital Purchases 91, Total Police Department Expense $ 1,726, $ 1,923, $ 1,393, $ 1,867, $ 2,068, Police Department Other Sources Total Police Department Other Uses $ - $ - $ - $ - $ - Police Department Other Uses Transfer to Police Grants - 2, , , Total Police Department Other Uses $ - $ 2, $ 2, $ 2, $ - EXCESS (SHORTFALL) OF REVENUES OVER EXPENSES $ (1,420,187.52) $ (1,467,021.53) $ (1,017,936.77) $ (1,358,585.05) $ (1,554,777.00) 26