2006 Budget In Brief
CIty of
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Salina
City-County Building
300 West Ash Street
P.O. Box 736
Salina, KS 67402-0736
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CITY COMMISSION
DEBORAH P. DIVINE, MAYOR
ALAN E. JILKA
DONNIE D. MARRS
R. ABNER PERNEY
JOHN K. VANIER II
CITY MANAGER
JASON A. GAGE
DEPUTY CITY MANAGER
MICHAEL D. SCHRAGE
ASSISTANT CITY MANAGER
DEBORAH K. DEMEL
TELEPHONE (785) 309-5700
FACSIMILE (785) 820-8532
Febru
1, 2006
Dear Interested Citizen:
We are pleased to provide you with a co
Budget in Brief It has been a city goal to pro
plain-language summary of the City's reve
which guides our service delivery system.
y of the 2006 City of Salina
ide our citizens with a brief,
e and expenditure budget,
As a member of the community, you are key component in the local
government process. You are at the top of our organization chart. We hope
this publication is informative and helps you i your community participa-
tion, whether that role leads you to leaders ip positions or other Salina
partnerships.
We would like broad distribution of this i portant public information.
Additional copies are available to you or thers. We welcome your
comments or suggestions regarding this effo t at a Budget in Brief.
Since ely,
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JASON A. GAGE
CITY MANAGER
CITY COMMISSION
DEBORAH P. DIVINE
MAYOR
ALAN E. JILKA
COMMISSIONER
DONNIE D. MARRS
COMMISSIONER
R. ABNER PERNEY
COMMISSIONER
JOHN K. VANIER, II
COMMISSIONER
MICHAEL D. SCHRAGE
DEPUTY CITY MANAGER
City of
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DEBORAH K. DEMEL
ASSISTANT CITY MANAGER
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TABLE OF CONTE TS
I. INTRODUCTION
II. OPERATING EXPENDITURES
III. CAPITAL IMPROVEMENTS
IV. DEBT SERVICE
V. ANTICIPATED REVENUES
VI. BUDGET SUMMARY
VII. ORGANIZATIONAL CHART
VIII. TAX LEVY COMPARISON
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2006
City of Salina
Budget Introduction
The total approved City of Salina budget for 2006 anticipates expenditures of
$59,222,065, excluding internal transactions. The total budget is comprised of: an
operating budget of$44,950,668; a capital budget of$7 ,392,021; and a debt service
budget of $6,879,376.
Through the City's General Fund, we finance the basic operation of City programs
such as police, fire, streets, parks and recreation. These activities are financed
primarily by the property tax, sales tax, vehicle and franchise taxes and various
fees.
Enterprise funds are also financed in the operating budget. Enterprise funds are
expected to be self-sufficient, relying on charges for service only and no taxes.
They comprise just over one-fourth of the total city budget. The four enterprise
funds which the City of Salina operates are: Sanitation (residential trash collec-
tion); Solid Waste (landfill); Municipal Golf Course; and the Water and Wastewater
system.
Retirement of the City's outstanding debt is also a component of the 2006 budget.
This debt is made up of municipal bonds, issued to pay for major capital
improvement projects. This year, 11.6 percent of the budget will go into paying
debt service. All General Obligation debt is scheduled to be retired within 10 or
15 years. All Revenue bonds for the Enterprise funds are scheduled to be retired
within 20 years. The City of Salina remains well under all laws and standards for
prudent amounts of municipal debt outstanding, and the City's bonds carry
excellent ratings from national bond rating services.
The capital budget provides funds for the construction of major City facilities and
infrastructure by cash when municipal bonds are not used, and for the replacement
of vehicles and equipment. This budget represents 12.5 percent of the total City
budget for 2006. It is financed through fees, general taxes, gasoline taxes and other
budgeted revenues.
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2006 Budget Sum~ary
All Funds, All Acti 'ities
Tax Supported Enterprise Percent of
... Funds Funds All Other Total Total
>' Operating Budget:
General Government $ 2,397,289 $ 2,397,289 4%
Public Safety $14,376,467 $14,376,467 24%
Public Works $ 4,319,899 $ 4,453,554 8%
Recreation and Culture $ 3,971,975 $ 789,337 $ 6,124,722 10%
Public Health, Sanitation,
and Welfare $ 1,012,555 $ 3,943,963 $ 5,106,518 9%
Community and Economic
Development $ 1,834,982 $ 3,312,982 6%
Water and Wastewater $ 9,926,086 $ 9,926,086 17%
Other $ 741,000 $ 8,751,474 15%
Total Operating Budget $28,654,167 $14,659,386 $54,449,092
Less Internal Transactions $(4.258.226) $ (4.552.077) $(9.498.424)
Net Operating Budget $24.395.941 $10.107 .309 $44.950.668 76%
Capital Budget: $ 1,116,645 $ 2,631,226 $ 3,644 050 $ 7,392,021 12%
Debt Service Budget $ 3,335,758 $ 3,098,618 $ 445 000 $ 6,879,376 12%
Total Budget (Net of
Internal Transactions) $28,848,344 $15,837,253 $14,53 ,468 $59,222,065 100%
Percent of Total 48.7% 26.7% 24.5% 100.0%
BUDGET EXPENDITU
Operating
Budget
$44,950,668
it
Cash Capital
Budget
$7,392,021
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Bond
Payments
$6,879,376
OPERATING BUDGET
4
Enterprise Funds
-$10,107
Tax Supported
Funds __
$24,396
(Thousands)
All Other Funds
$10,447
Operating Budget Expenditures
Tax Supported Funds - $24,395,941
PUBLIC SAFETY
Police Chief: JimHill
Fire Chief: Darrell Eastin
Deputy City Manager/Development Services: Michael Schrage
Budget:
$14,376,467
DESCRIPTION:
The City of Salina will spend more than 49 percent of the anticipated expenditures in the
tax funds to support Public Safety. Covered under Public Safety is: Police, Municipal
Court, Fire and Development Services.
ThePolice Department performs a myriad of duties and activities in the interest of
protecting and serving the public. In striving to make Salina a safe community, thepolice
personnel will continue to maintain high visibility and frequent contact with the public.
The Fire Department shares in the responsibility for protecting lives and property. In 2005,
the Fire Department will continue to maintain a high-level readiness for prompt and efficient
response to fires, emergency medical calls and other types of emergencies.
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5 GENERAL GOVERNMEINT
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Legal Services: Greg Bengtson (on behalf of Clark, Mize & Linvil~e, chartered)
Director of Finance and Administration: Rodney Franz
Director of Human Resources: Deb Demel
Budget:
$2,397,289
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DESCRIPTION:
General government includes those departments an functions that primarily engage in
providing administration supervision and support t the other departments of the City.
Covered under General Government is: City Commi sion, City Manager, Legal, Finance
and Human Resources.
The Finance Department provides for professional pI nning, accounting and control of all
financial matters. Accounts payable, accounts receiv ble, investments, contracts, payroll,
purchasing, temporary and long -term financing are p ocessed by the Finance Department.
The Human Resources Department is responsible r administering employee benefit
programs, policies and procedures, recruitment an selection, grievance procedures,
evaluations and all personnel records and files for 5 0 full-time equivalent employees.
PUBLIC WO
s
General Government also includes an amount for co tingencies.
Director of Public Works: Shawn O'Leary
Budget:
$4,319,899
DESCRIPTION:
The City of Salina will allocate 14 percent of the anti . pated expenditures in the tax funds
to support General Public Works. General Public orks includes those departments
engaged primarily in the design, construction and m intenance of physical facilities for
public use, excluding those used for recreation. The rimary tax -supported divisions of
Public Works include: Engineering, Streets, Traffic Control and Floodworks.
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The Street Division is the largest of the several divisio s within the General Fund position
of the Department of Public Works. It is responsible r street cleaning and maintenance,
including repair of utility cuts. Streets, bridges and st rm sewers are costly to repair. The
cost of maintaining and protecting these facilities ha become increasingly challenging;
however, neglect results in far greater costs whenre lacement or majorrepair becomes
necessary. The first concern of the Street Division in t winter months is clearing the snow
and ice from the arterial and collector streets for amb lances, police, and fire vehicles so
each can reach all areas of the community.
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COMMUNITY DEVELOPMENT
Director of Planning and Community Development: DeanAndrew
Director of Human Relations: Kaye Crawford
Budget:
$1,834,982
DESCRIPTION:
The Community Development function includes those departments engaged in planning for
and implementation of the physical and general development of the community. This
includes funding for various partnerships with other public and private agencies within the
City.
Tax supported activities include: Planning; Neighborhood Services; Human Relations,
Building Services and outside agency support.
Development Services
The Division of Planning and Community Development provides planning and enforce-
ment services related to various aspects of community development, and also includes the
Neighborhood Services Division. The planning function provides staff support to the
Salina Planning Commission, Heritage Commission and the Board of Zoning Appeals.
The goal is to help these bodies and the City Commission guide the growth and
development of the City in order to assure a more orderly and attractive community.
The City's Building Services Division helps assure the public of buildings and other
structures through plan review, construction inspection and fair, effective administration of
building, electrical and plumbing codes.
Human Relations
The Human Relations Department enforces City antidiscrimination ordinances and en-
hances public information and understanding regarding civil rights, equal opportunity and
fair housing in cooperation with, and partially funded by, federal and state agencies.
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RECREATION and CULTllJRE
Director of Parks and Recreation: Steve Snyder
Director of Arts and Humanities: John Highkin
Budget:
$3,971,975
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DESCRIPTION:
Recreation and Culture includes those departm nts providing cultural and recre-
ational opportunities to our citizens. Tax suppor ed functions within this area are:
Parks, Neighborhood Centers, Swimming Pool, ecreation, Arts and Humanities
and the Smoky Hill Museum.
Recreation
The Recreation Division is responsible for providin a year-round diversified recreation
programs for all citizens of Salina, includingpartici ation programs, community services
and special events. Programming is provided to all ag s and groups, with specific programs
for senior citizens and special populations. Program t pes include: athletics, instructional,
artistic, and natural resource education. Most a ult recreation programs are self-
supporting from fees. Youth and general programs e partially self-supporting.
Parks
The Parks Division is responsible for the maintenanc of all park grounds and landscaping,
including parkways and landscaped median strips. he Parks Division also operates and
maintains all buildings and facilities related to the par s. The City presently owns 24 parks
totaling 629 acres.
Cultural
The Arts and Humanities Commission promotes nd encourages public programs to
further the public awareness of and interest in the art stic and cultural development of the
City. It also serves in an advisory capacity to the C ty Commission, City Manager and
Director of Arts in matters of public cultural polic . The Smoky Hill Museum is fully
accredited and is a Division of the Arts and Humanit es Department.
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HEALTH and WELFARE
Director of City-County Health Department: Yvonne Gibbons
Director of Parks and Recreation: Steve Snyder
Budget:
$1,012,555
DESCRIPTION:
Health and Welfare tax supported activities include the City-County Health Department and the
GypsumHill Cemetery.
The City-County Health Departmentprovides for the physical health and welfare of Salina
and Saline County by providing immunizations, vaccinations, nursing care and administering
animal control/sheltering activities through the the Animal Shelter. It is governed by an
appointed Board of Health and is supported by the City of Salina, Saline County, and
state and federal funding. The City of Salina budget share is $885,506 of the total 2006
Health Department budget.
This activity in the City budget also provides for the care, maintenance and operation
of Gypsum Hill Cemetery, situated atMarymount Road and Glen Avenue. Thecemetery
currently has more than 15,000 graves on 47 acres with a budget of $127,049. This operation
is managed through the Parks and Recreation Department, to assure excellent building and
grounds maintenance.
OTHER
Budget:
$741,000
DESCRIPTION:
This allocation covers interfund transactions, data processing charges and an allowance for
miscellaneous employee costs.
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Total Operating Budget ~xpenditures
Tax Supported Funds
General Government:
City Commission Related
City Manager's Office
Legal
Finance
Human Resources
Contingency; Earned Leave
City-County Building Rent
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Public Safety
Police
Municipal Court
Fire and EMS
$ 104,854
517,606
131,300
524,719
442,135
416,675
280.000
$ 2,397,289
$ 6,786,114
1,355,500
6,234.853 14,376,467
$ 725,314
1,912,197
638,851
188,091
830,446
25.000 4,319,899
$1,383,217
58,885
82,200
1,364,363
422,325
440,965
220.020 3,971,975
$ 1,296,654
252,503
285.825 1,834,982
$ 127,049
885.506 1,012,555
Public Works - General
Engineering
Street
Traffic Control
Flood Works
Buildings, General Improvements
ADA Compliance
Recreation and Cultural
Parks
Neighborhood Centers
Swimming Pools
Recreation
Arts and Humanities
Smoky Hill Museum
Bicentennial Center Benefits
Community and Economic Development
Development Services
Human Relations
Agency Contracts
Health and Welfare
Cemetery
City-County Health Department
Other
Unallocated Employee Cost
Interfund Services
Data Processing Charges
Operating Transfers Out
$ 76,000
185,000
260,000
220.000
741,000
TOTAL
Less Internal Transaction
Net Operating Budget
$28.654.167
4,258,226
$ 24,395,941
8.37 %
50.17 %
----
15.08 %
13.86 %
6.40%
3.53 %
2.59%
100.00%
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OPERATING BUDGET
Operating Budget Expenditures
Enterprise Funds - $10,107,309
Enterprise funds in the City are those funds whose quasi-business operations are supported
entirely by charges for services. The City operates four enterprise funds.
REFUSE COLLECTION, LANDFILL AND ENVIRONMENT
Director of Public Works: Shawn O'Leary
Budget:
$3,595,355
There are two enterprise funds engaged in this activity: Sanitation and Solid Waste.
Sanitation
DESCRIPTION:
The Sanitation Fund operating budget is $1,851,511. This Division of Public Works is
responsible for the efficient, systematic collection and disposal of garbage, trash and similar
wastematerialsoriginatingfromresidential sanitation customers. This Divisionis self-supporting
from fees paid by users of the service only. As a self-supporting function, the efficiency of the
Sanitation Division can be measured against its private sector counterparts. No tax monies are
devoted to this activity. Since 1997, the Sanitation Division has collected yard waste separately
and taken it to a compost site operated by a private contractor. The Divisionis operating a pilot
program for residential curbside recycling.
Solid Waste
DESCRIPTION:
The Solid Waste fund operating budget is $2,092,452. The City-owned and City-operated
landfIll, located southwest of Salina on Burma Road, provides solid waste disposal facilities
for all Saline County. The service is solely fmancedfrom per-ton disposal fees collected from
users of the Landfill. No tax monies are devoted to this activity. This function is also responsible
for operating the City's Household Hazardous Waste facility located at 315 East Elm. The
Household Hazardous Waste facility accepts residential wastes which include: household
cleaners, paint products, pesticides and automotive products. There is no charge to the public
forthis service.
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RECREATION
Director of Parks & Recreation: Steve Snyder
Budget:
$789,337
Golf Course
DESCRIPTION:
The Salina Municipal Golf Course is located on 137 cresof land and opened in 1970. It
consistsofa modem, well maintained 18-hole golf co rse and a 6-hole par 3 course, which
openedin2001. Approximately 50,000 rounds of gol are played each year. The amount
of expenditures is directly related to the revenue gen rated from the play at the course.
This budget provides for a realistic level of expendit res based upon the expected level
of play. All operating costs and most capital costs are aid through user fees and donations,
not general taxes.
WATER and WASTEWAT R
Director of Public Works: Shawn O'Leary
Budget:
$9,926,086
DESCRIPTION:
The Water and Wastewater Divisions (which are struc ally located within the Department
of Public Works) are combined into one municipal utili responsible for operating the City's
water and wastewater systems. The Water and Waste ater Divisions are self-supporting
from user charges collected from water and wastewate utility customers. No tax monies are
diverted to the utility. Collectively, the divisions mea $600,000 payment in lieu of
franchise taxes to the General Fundtoplacethemint esamecategoryasprivateinvestor-
owned utilities, which helps to stabilize general taxes in alina.
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OPERATING BUDGET
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Tax Supported
Funds __
$24,396
(Thousands)
Operating Budget Expenditures
All Other Funds - $10,447,418
STREET MAINTENANCE
Budget:
$133,655
Special Gas Tax Fund
Director of Engineering and General Services: Shawn O'Leary
DESCRIPTION:
In 1983, the State Legislature provided for a two cent per gallon increase in the state gasoline
tax starting July 1, 1983, followed by an additional one cent increase in January 1, 1984. The
first two cents are dedicated to the special City and County highway fund. Otherincreases in
the gas tax since then have been divided with 65 percent going to the state and 35 percent going
to the City-County fund. Revenues derived by Salina from this source are used in street
maintenance. The $131 ,000 noted in this section refers only to the operating supply costs. An
additional $1 ,650,000 in gas tax funds is used for contracted capital maintenance proj ects such
as asphalt overlay, slurry seal, concrete street reconstruction and traffic signal installation.
RECREATION and CULTURE
Budget:
$1,363,410
Bicentennial Center Fund
Bicentennial Center Manager: KeithRawlings
DESCRIPTION:
The mission oftheBicentennia1 Centeris to provide a regional hospitality center for events
that will stimulate the Salina economy and enhance the quality of life for both the community
and the region. It has become well established as a multipurpose building serving a wide range
of functions on a local, regional, state and national level. During a typical year, events at
the Bicentennial Center range from local arts and craft exhibits to monster trucks. The Center
encompasses small meetings of 30 to banquets for 1,200. Events range from high school,
college and professional sports to trade show, concerts and Broadway performances. The
majority of the Bicentennial Center operating budget is supported through user fees, with a
portion of transient guest tax monies also going to the facility.
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HEALTH and WELFAR
Budget:
$150,000
Special Alcohol Fund
DESCRIPTION:
The 1982, State Legislature made substantial change in this fund, with 25 percent of
all taxes on alcohol sales collected in Salina to remain ith state government to assist in
enforcement activities. Of the remaining 75 percent ollected, one-third, or $140,000,
goes to the Special Alcohol Fund. The City of Salina en ers into contracts with local social
agencies to finance substance abuse prevention and trea ent programs and services related
to activities under this program.
COMMUNITY and ECONOMIC DE ELOPMENT
Budget:
$1,393,000
Business Improvement District #1 Fund
DESCRIPTION:
The BID encompasses a substantial portion of the ity central business district with
a substantial portion ofits funding provided by thos within the district. In 1985, the
BID initiated a major downtown capital improvement roject. The BID now concentrates
on promoting downtown economic development.
Tourism and Convention Fund
DESCRIPTION:
A five percent transient guest tax is levied upon the oss receipts derived from motel!
hotel sleeping accommodations, generating a budget f$850,000peryear. Therevenue is
for the promotion of conventions and tourism in S . a. By written contract with the City
of Salina, the Salina Area Chamber of Commerce op rates the Convention and Tourism
Bureau with 60 percent of guest tax revenues ($525, 00). An additional $350,000 goes
to the Bicentennial Center budget, as a major public1y-o ed tourism and convention facility .
Fair Housing Fund
DESCRIPTION:
The City receives an annual grant from the U. S. epartment of Housing and Urban
Development to further fair housing in the commu ity. The Salina Human Relations
Department is responsible for administering this pr gram with a budget of $129,000.
Sales Tax Economic Development Fund
DESCRIPTION:
In 2004, voters approved an extension of a one-qu rter cent sales tax. 12 1/2% of this
tax is to be used for economic development purpos s. In 2006, this will be approxi-
mately $299,000.
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OTHER GOVERNMENT ACTIVITIES
Budget
$8,010,474
Risk Management
Risk Management Director: Jason Gage
DESCRIPTION:
In addition to providing centralized accounting for the City's insurance and risk
management expenses, this fund also permits efficient and proper management of the
City's risks. Risk Management entails not only insurance, but also efforts to minimize
the potential exposure of the City, its employees, its patrons and general public to
various conditions and situations which could result in potential damage to persons or
property. The annual operation budget for this fund is $415,601, and is derived from
fees assessed against other city departments, and from recovery from third parties.
Workers' Compensation Reserve
Workers' Compensation Coordinator: Deb Demel
DESCRIPTION:
A resolution adopted by the City Commission on March 25, 1991, created a
reserve fund to permit the City to be approved by the State of Kansas as a self-
insurer under the Workers' Compensation Act beginning May 1, 1991. This year,
2003 will be the 12th full year for the City to participate in the program. Thereserve
fund allows the City to be self-reliant in all phases of workers' compensation,
providing savings to the taxpayers. The annual operation budget, excluding
reserves for extraordinary losses is $335,000.
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Central Garage Fund
Director of Public Works: Shawn O'Leary
DESCRIPTION:
The Central Garage account is a "housekeeping" r internal service fund. Almost
all of the City's motorized and vehicular equipme t, as well as certain Saline County
vehicles, are maintained by the Central Garage. T is includes repair work, gasoline,
oil, tires and service. The various departments a e charged through this fund for
the service performed at the Central Garage or spe ialized service done by contract.
The annual operation budget is $1,280,320.
Computer Technology
Director of Computer Technology: JackRolfs
DESCRIPTION:
The Computer Technology Department is an i ternal service department that
provides technical services for both the City of alina and Saline County. This
department has a budget of $792,053 and seven e ployees. The support provided
includes system management, user support, prog amming, PC repair, and training
services to all the various departments of the City 0 Salina. It supports public safety
related technology services for Saline County and t e District Court. The department
provides support for two IBM AS/400 host compu er systems, personal computers,
terminals, printers, software, local area networks, wide area network, Intranet and
Internet sites.
Employee Health Care Fund
Health Insurance Program Administrator: Deb Demel
DESCRIPTION:
In 1997, the City of Salina began self-insuring heal h and dental costs. Participating
agencies include: City of Salina, Salina Public Libr ry, Salina-Saline County Health
Department, Salina Housing Authority and Salin Airport Authority. The annual
budget is $5,187,500.
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2006 Capital Budget - Use of Funds
The capital budget provides cash funding for streets, public buildings, major equipment,
land and other capital assets which are of significant value. Major projects in the City's
Capital Improvement Plan are financed through municipal bonds with the annual bond
payments included in the Debt Service budget.
In 2004, voters approved a 6-year extension of a one-quarter cent sales tax, with 87.5% of
the proceeds to be used for capital and human services.
Major 2006 projects include:
Vehicle and Equipment Replacements
Park Improvements
Street Resurfacing/Rehabilitation and Various Curb and Gutter Replacements
Sidewalk Improvements
Public Building Repairs and Improvements
Com~rern~oomo~Impro~mwts
Water and Wastewater System Improvements
EntrywayandMedianImprovements
Storm Water Projects and Planning
Traffic Signal Upgrades
Fire Station#2 Expansion
North Ohio Overpass Construction (Bond Project)
2006 Capital Budget Source of Funds
The capital budget is largely financed through fees, gasoline taxes, sales taxes and property
taxes. Funding for the 2006 capital budget has been derived from the following sources:
Enterprise fund service charges
Other funding sources (including gasoline tax)
Other general revenues, including property and sales tax
Special Sales Tax
Total
$2,631,326
2,054,050
1,116,645
1,590,000
$7,392,021
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DEBTSERVICE
Tax
Supported
Funds
$24,396
The Debt Service budget provides the funds necessary t retire the City's outstanding
bonded indebtedness. Debt in this category consists p . marily of general obligation
bonds used to pay the cost of various public improvement to streets and to facilities for
police and fire protection, parks and recreation, drainage nd flood protection. Streets,
utility lines and improvements in new subdivisions are corn leted by the City, bonded, and
repaid by special assessments on the lots benefitting from e improvements.
Property Tax
Special Assessments
Motor Vehicle Tax
Other Revenue
Carryover Surplus
TOTAL
Tax Supported Fu ds
Debt Service Funding
2006
$1,405,303
1,105,000
179,837
77,000
568,618
Enterprise Fund
Debt Service Funding
2006
Water and Wastewater Fees
Golf Course Fees
Solid Waste Fees
TOTAL
TOTAL CITY DEBT SERVICE
$2,560,392
16,492
521,734
City of
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$3,335,758
$3,098,618
$6,434,376
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2006 Anticipated Revenue
The City budget is financed through a wide variety of revenues. The Tax Supported Funds
receive most of their revenue from various taxes. The Enterprise Funds are supported
mainly by charges for services. The remaining funds of the City are supported by several
revenue types. For 2006, the City anticipates total revenues to be about $56,652,313.
Tax Supported Funds
The activities of the tax supported funds are supported by a variety of revenue sources.
For 2006, the total anticipated tax revenues for these funds are $26,547,390, with non-
tax revenue contributing $30,104,923. Sales taxes now make up 50.0 percent of tax
revenues (23.4 percent of all city revenues). The property tax accounts for 31.5 percent
of tax revenues (14.8 percent of all city revenues). The 2006 City property tax is 24.06
mills per thousand dollar valuation on taxable property. A mill levy is a tax assessed on real
property. A one mill increase would raise about $24 for every $1,000 of the assessed value
of real property. For example, a house assessed at $11,000 (a market value of $100,000)
would be taxed $11 at a 1 mill level. For 2006, that homeowner would pay approximately
$265 in property taxes to fund important city services.
Enterprise Funds
Enterprise Funds are to be self-supporting based upon the revenue received for services
rendered. Thus, these funds do not receive any tax revenues. Total fee revenue for all
enterprise funds is $17,463,586. Water and wastewater revenues of $12,727,636 make
up 61.5 % of anticipated fee revenues, and 22.4% of total 2006 city revenues. The remainder
of fee revenue comes from Golf Course fees ($779,300), Sanitation fees ($1,966,650), and
Landfill charges ($1,990,000).
All Other Funds
Some of these funds have dedicated revenues which must be used in a specific manner.
The $1,600,000 from the gas tax must be used for street construction, repair or
maintenance. The $875,000 from the transient guest tax must be used for tourism and
convention development. Other revenues represent fees for services. The Bicentennial
Center will collect about $883,500 from charges for services. Total anticipated revenues
for all these funds is $8,376,170. !:i
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2006 Anticipated Relenues
All Funds
Amount
Percent
Taxes
Sales $13,275,020 23%
Property 8,358,953 15%
Franchise 3,000,000 5%
Vehic1e 1,038,417 2%
Transient Guest 875,000 2%
Total Taxes $26,54' ,390 47%
Fees:
Water $6,822,720 12%
Wastewater 5,904,916 11%
Sanitation 1,966,650 3%
Solid Waste 1,990,000 4%
Bicentennial Center 883,500 2%
Golf Course 779,300 1%
Recreation 368,000 1%
Ambulance 795,500 1%
Computer Technology 106,000 0%
Other 1.092.300 2%
Total Fees $20, 70~ ,886 37%
Miscellaneous:
Intergovernmental 2,033,845 4%
Fines 1,550,000 3%
Special Assessments 1,050,000 2%
Interest 715,500 1%
Other 4.046.692 7%
Total Other Revenues $ 9,396 037 17%
Total Anticipated Revenues $56.652 313 100.00%
Cityot
~
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20
2006 Budget Summary and Cash Position
All Funds
Estimated Estimated 2006 Net Estimated
Januaryl 2006 Anticipated Transfers December 31
Balance Revenues (+) Expenditures (- ) In! (Out) Balance
Tax Supported Funds:
General $4,834,775 $23,606,706 $24,250,169 634,992 $ 4,191,312
Employee Benefits 630,593 5,245,913 5,280,108 (2,860,402) 569,398
Flood & Drainage 157,921 182,614 240,535 0 100,000
Utility 0 0 0 0 0
SpecialLiability 0 0 0 0 0
Bond and Interest 1,130,415 2,767,140 3,335,758 0 561,797
.
Total Tax Supported $6,726,704 $31,802,373 $33,106,570 $(2,225,410) $ 5,422,507
Enterprise Funds:
Sanitation $ 491,766 $ 1,978,650 $ 1,997,487 $(1,007,334) $ 472,929
Solid Waste 2,196,086 2,472,000 3,138,536 (244,134) 1,529,550
Golf Course 105,783 833,300 827,829 (64,220) 111,254
Water and Wastewater 4,681,391 13,842,586 14,425,478 (2,616,439) 4,098,499
Total Enterprise $7.475.026 $19,126,536 $20,389,330 $(3,932,127) $ 6,212,232
Other Budgeted Funds:
Special Sales Capital $ 200,000 $ 2,080,000 $ 2,080,000 $ 0 $ 200,000
Special Sales Be. Devel. 50,000 299,000 299,000 0 50,000
Busi. ImprovementDist. 0 90,000 90,000 0 0
Tourism 0 875,000 875,000 (350,000) 0
Neighborhood Parks 135,085 24,000 0 0 159,085
Special Parks 49,931 148,615 140,000 0 58,546
Special Alcohol 5,385 144,615 150,000 0 0
Special Gasoline 184,351 1,800,000 1,783,655 180,000 200,696
Bicentennial Center 224,849 1,390,500 1,413,960 478,040 201,389
Risk Management 59,150 418,350 417,101 375,560 60,399
W orkerls Compo Reserve 659,137 364,000 335,000 342,228 688,137
Central Garage 73,210 1,309,498 1,208,320 1,058,830 102,388
Computer Technology 271,076 924,250 1,043,053 649,370 152,273
Fair Housing 140,668 70,000 130,000 (100,000) 80,668
Employee Health Care 787,991 5,284,000 5,187,500 3,523,509 884,491
Total Other Funds $ 2 840.833 $15.221.828 $15.244589 $ 6 157 537 $ 2,838,072
Total All Budgeted Funds $17 042.563 $66,150,737 $66,720,489 $ 0 $14,472,811
Less Interfund Transactions $ 0 $ 9,498,424 $ 9,498,424
Total Net Interfund Trans. $56.652 313 $59,222,065
a of
21
City of Salin
CITIZENS
CITY COMMISSION
Deborah P. Divine, Mayor
Alan E. Jilka
Donnie D. Marrs
R. Abner Perney
John K. Vanier II
MUNICIPAL COURT ADMIN
Municipal Court Judge
Brenda Stoss
City Prosecutor
Jennifer Wyatt
Court Supervisor
Jane Garman
City Manager
Jason Gage
1.......................................-............. ...........................................~
Legal Services
Greg Bengtson *
Risk Management
DEVELOPMENT SERVICES
Building Services
Mike Roberts
Planning/Community Devel.
Dean Andrew
General Services
Streets
Flood Works
Traffic Control
Central Garage
Sanitation
Landfill
Operations
Food & Beverage
BusinesslTicket Office
(Rev. 2/1106)
Human Resources
Administration
Engineering
Design/Inspection
Traffic
City Clerk
Accounting
Utility Accounting
Treasurer
Fire Suppression
EMS
Codes/Inspection
Public Education
Utilities
Water Treatment & Dist.
Wastewater Collect/Treat.
* Contract Position
Patrol
Investigations
911lCommunications
Internal Affairs
Swimming Pools
Golf Course
Neighborhood Centers
Parks
Recreation
Forestry
Cemetery
Building Maintenance
22
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City of
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Notes
Salina
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City of
!:i
Salina
February 2006
For More Information Contact:
City Manager's Office
Room 202, City-County Building
300 West Ash
Salina, Kansas
Website: www.salina-ks.gov
(785) 309-5700
TDD (785) 309-5747
or
Finance Department
Room 206, City-County Building
300 West Ash
Salina, Kansas
(785) 309-5735
Produced by:
Rodney Franz, Director of Finance and Administration
LaDonna Bennett, Executive Assistant to the City Manager