2013 Budget in Brief 2013 Budget In Brief
The City’s total budget for 2013 is over $106 million. Resources for the budget are from
carryover from the previous year, revenues, and internal transactions.
Fund use for 2013 results from expenditures, internal transactions, and planned carry-
over to the next year.
Class of Revenue 2013
Budget
User Fees $34,780,000
Sales Taxes $17,246,000
Property Taxes $11,800,000
Other Taxes $ 5,715,000
Intergovernmental Revenue $ 2,837,000
Other Revenues $ 217,000
Total Revenues $72,595,000
Internal Transactions $12,906,000
Net Total Current Resources $85,501,000
Fund Balance Used
$ 5,086,000
Less Total Expenditures $90,587,000
Resources and Uses Summary 2013 Budget
Resources :
Carryover from 2012 $ 20,727,000
2013 Revenues $ 72,595,000
Internal Transactions $ 12,906,000
Total Resources $106,227,000
Uses:
2013 Expenditures $ 77,681,000
Internal Transactions $ 12,906,000
Planned Carryover to 2014 $ 15,639,000
Total Uses $106,227,000
RESOURCES
The City of Salina has six major groups of
revenues. The largest of these are user fees
and charges, accounting for more than $34
million, or 48% of total revenues. Approxi-
mately half of the fees and charges ($17.1 mil-
lion) are generated by the water and sewer
utilities. These revenues must be used for wa-
ter and sewer purposes.
The rate schedule for both water and waste-
water was increased to provide adequate
revenue to support capital and operational
needs.
Other significant sources of revenue include
municipal court fines, fees for EMS services,
refuse collection, solid waste disposal, build-
ing permits, and recreational programs.
Internal transactions are used to allocate
costs for the City’s self-funded health in-
surance plan, centralized fleet mainte-
nance services, worker’s compensation,
and other internal services.
The City has 465 full-time employees,
along with 14 part-time positions. In addi-
tion, a significant number (about 200) of
temporary-seasonal staff are employed,
primarily through the spring and summer
months. They assist with facility care and
recreational programs.
The next largest group is on taxes collected. There are three tax types: sales, property
and other taxes which contribute roughly $17.25 million to the City operation. This is
23% of total revenues, and is based on both the City .9 cent tax, and the city’s portion of
the 1 cent county sales tax.
Property taxes (including both real estate and motor vehicle) contribute only about $11.8
million, or 16% of total revenues. Real estate taxes are calculated by applying a mill levy
to the assessed value of property. In Salina, the mill levy for 2013 was established at 26.19
mills, a decrease of .08 mills. The following table calculates the amount of property taxes
for homes with different market values.
The “other taxes” designation includes franchise fees, (a charge to a private utility for the
use of public right-of-way), and the transient guest tax of 6.4% (tax levied against hotel
and motel room rentals). Other taxes are only 7.4% of the total revenue and produce
about $5.7 million per year.
Intergovernmental revenues include grants and other payments from other governmental
agencies. Intergovernmental revenues produce about $2.8 million. The largest single
source is the Special Gas Tax received from the State of Kansas ($1.37 million) which
must be used to repair and maintain streets. The City of Salina also receives a contribu-
tion from Saline County to supplement the county-wide EMS service that is operated by
the City.
Fair Market
Value
Assessed
(Taxable)
Value
@ 11.5%
2012
Property Tax @
26.19 mills
$ 50,000 $ 5,750 $150.59
$ 75,000 $ 8,625 $225.89
$100,000 $11,500 $301.19
$125,000 $14,375 $376.48
$150,000 $17,250 $451.78
How “City” Property Taxes Are
Calculated for Residential Properties
$200,000 $23,000 $602.37
EXPENDITURES
By Class of Expense
Class of expense refers to what kind of
goods and services will be purchased. The
City identifies several classifications, in-
cluding salaries, benefits, supplies, ser-
vices, capital outlay, debt services and
other.
Personnel expense (salaries and benefits)
are by far the largest component of City’s
expenses, accounting for $33 million, or
43.1% of the total budget. Services is the
next largest class of expense, at 23.7%.
Class of
Expenditures
2013 Budget
Salaries $24,427,000 = 31%
Services $18,468,000 = 24%
Benefits $ 9,099,000 = 12%
Debt Services $10,940,000 = 14%
Capital Outlay $ 8,066,000 = 10%
Supplies $ 6,154,000 = 8%
Other $ 527,000 = 1%
Total $77,681,000
Plus internal transactions $12,906,000
Net Total Expenditures $90,587,000
Reserves $15,639,000
Total $106,227,000
Benefits
12%
Services
24%
Other
1%
Salaries
31%Debt Service
14%
Capital
10%
Supplies
8%
Debt Service is the scheduled
repayment on debt issued previ-
ously by the City for construc-
tion of various major projects.
The amount budgeted for 2013
is $10.9 million or 14.1% of the
total budget.
Capital Outlay
This includes all cash capital
item acquisition for all activi-
ties, including vehicles, equip-
ment, buildings and major
building repair, as well as infra-
structure (streets, water and
sewer lines, etc.) construction
and replacement. Expenses are
projected to total about $8.1
million or 10.4% of the budget
in 2013.
General Govt.
3%
Public Safety
21%
Public Works
8%
Culture and
Recreation
8%
Community
Development
5%
Health and
Sanitation
11%
Water and
Wastewater
21%
Other
23%
By Function
Expenditures by function describes the general purpose for which funds are budgeted.
Each function includes several more specific activities. Capital outlay expense is not in-
cluded within the functions, but is totaled as a separate category.
General Government includes the administra-
tive functions of the City, including the ex-
penses associated with the City Commission,
City Manager, Finance, and Human Re-
sources Departments, as well as legal counsel
services. Expenses for General Government
total about $2.3 million, and are about 3% of
the total budget.
Public Safety activities include the police,
courts, fire and emergency services activities.
Total expense is $18.8 million or 21% of the
total budget.
Public Works includes the activities of build-
ing, maintaining, and supporting the physical
infrastructure of the city (excluding utilities).
This includes Engineering, Street, Traffic
Control, Flood Control, and Building Mainte-
nance. The Public Works budget is about
$7.5 million or 8% of the total.
Health and Sanitation are the activities de-
signed to insure and support the long term
health and welfare of our citizens. Included is
the City’s portion of the City-County Health
Department and Animal Shelter, Cemetery,
Solid Waste Landfill, and Refuse collection.
Expenses planned for these activities total
$9.9 million and account for 11% of the total.
Function 2013
Budget
General Government $ 2,266,000 = 3%
Public Safety $ 18,760,000 = 21%
Health & Sanitation $ 9,912,000 = 11%
Culture & Recreation $ 6,956,000 = 8%
Community Development $ 4,431,000 = 5%
Water and Wastewater $ 20,099,000 = 21%
Other* (Net of reserves) $ 20,667,000 = 23%
Public Works $ 7,496,000 = 8%
Total Planned
Expenditure
$ 90,587,000 = 100%
Less Internal
Transactions
$ 12,906,000
Net external expenditures $ 77,681,000
Reserves $ 15,639,000
Culture and Recreation includes all of the recreational programs offered, as well as Bicen-
tennial Center support, the Smoky Hill Museum, and the Arts and Humanities Depart-
ment. These expenditures will total about $7.0 million or 8% of the total budget.
Community Development is all activities designed to foster community growth as well as
economic and social well-being. This encompasses a wide range of activities, including
development services, human relations, fair housing, economic development, tourism de-
velopment, as well as support for a number of community based agencies. These activities
consist of 5% of the annual budget, or $4.4 million.
Water and Wastewater provides clean, healthy water for the community and for the
treatment and disposal of wastewater, including billing and administrative services. The
budget for 2013 is $20.1 million or 21% of the total.
Other is composed of internal services, including the City’s Central Garage and Com-
puter Technology departments. It also includes the portion of the self-funded health in-
surance program provided to our ancillary agencies. Other also includes Debt Services
and Capital Outlays that are not classified in functional classes. The budget for 2013 is
$20 million or 23% of the total.
Capital Improvements Program
Each year, in addition to the annual operating budget, the City plans for future major
projects, typically to be financed through the sale of long term bonds or various grants
that may be available. Projects currently scheduled include:
Capital Project Schedule
For Completion in 2013
Cost
Initiated in 2013:
Waterline Improvements $ 4,000,000
Wastewater Plant Preliminary
Design
$ 810,000
Wayfinding $ 200,000
Levy Improvements $ 375,000
Hike Bike Trail $ 25,000
Bicentennial Center Improve-
ments
$ 8,700,000
Gateway Signage $ 75,000
Cloud and Ninth Intersection $ 650,000
Downtown Lighting $ 3,200,000