Budget - 2019
2019 Annual Budget
Adopted by the Governing Body
August 20, 2018
2
Mission Statement
The mission of the City of Salina is to be a leader among
Kansas citfes by leveraging partnerships and economic
opportunity to ensure a safe, progressive and healthy
community that respects its natural resources, offers
excellent municipal services, and provides a high quality
of life for its citfzens.
3
Table of Contents
Mission Statement .............................................................................................................. 2
Table of Contents ................................................................................................................ 3
History……………...…………………………………………………………………………………………………………….5
Statement of Management Values……………………………………………………..…………….…………….6
Statement of Organizatfonal Values……………………………………………………..…………...……………7
Shared Vision Statement……………………………………………………………………….…...………………….8
Strategic Goals…..………………………………………………………………...………………………………………10
Organizatfonal Chart ......................................................................................................... 15
Executfve Summary........................................................................................................... 16
City Profile. ........................................................................................................................ 25
Budget Process ................................................................................................................. 29
Budget Calendar/Financial Policies Summary .................................................................. 30
Computatfon of Tax Levy ................................................................................................. 31
All Funds Summary: Revenue .......................................................................................... 32
Key Revenues .................................................................................................................... 33
All Funds Summary: Expense ............................................................................................ 34
Fund Balance Comparison ................................................................................................ 35
General Fund. ................................................................................................................... 37
Revenue ................................................................................................................... 38
Expenditures ............................................................................................................ 43
City Commission ...................................................................................................... 44
City Manager ............................................................................................................ 46
Risk Management .................................................................................................... 48
Legal Services ........................................................................................................... 49
Municipal Court ....................................................................................................... 50
Human Resources .................................................................................................... 52
Community Relatfons .............................................................................................. 54
Finance & Administratfon ........................................................................................ 56
Computer Technology ............................................................................................. 58
Police Department ................................................................................................... 60
Fire Department ...................................................................................................... 62
Public Works ............................................................................................................ 67
Parks & Recreatfon .................................................................................................. 72
Smoky Hill Museum ................................................................................................. 90
4
Table of Contents, cont.
Community & Development Services ...................................................................... 92
Agency Contracts...................................................................................................... 94
Capital Outlay ........................................................................................................... 95
Interfund Transfers .................................................................................................. 96
Special Funds ..................................................................................................................... 97
Arts & Humanitfes ..................................................................................................... 98
Sales Tax Funds ....................................................................................................... 101
Business Improvement District ............................................................................... 103
Tourism and Conventfon ......................................................................................... 104
Neighborhood Park Development .......................................................................... 105
Special Parks & Special Alcohol ............................................................................... 106
Debt Service ........................................................................................................... 107
Special Highway ...................................................................................................... 108
Bicentennial Center ................................................................................................. 109
Health Insurance & Workers Compensatfon Funds ................................................ 110
Central Garage ........................................................................................................ 111
Sanitatfon ................................................................................................................ 113
Solid Waste .............................................................................................................. 115
Golf .......................................................................................................................... 118
Proprietary Funds ............................................................................................................ 121
Water & Wastewater Fund ..................................................................................... 122
Water & Wastewater Fund Revenues ......................................................... 123
Water Customer Accountfng ....................................................................... 124
Utflitfes Administratfon ............................................................................... 125
Water Operatfons ........................................................................................ 126
Water Distributfon ....................................................................................... 128
Wastewater Operatfons .............................................................................. 129
Wastewater Collectfon ................................................................................ 130
Water & Wastewater Capital Outlay........................................................... 131
Glossary ........................................................................................................................... 132
Appendix A: State Budget Forms .................................................................................... 135
Appendix B: Property Tax Informatfon ........................................................................... 157
Appendix C: City Indebtedness ....................................................................................... 161
Appendix D City Financial Policies ................................................................................... 165
5
Founded on April 22, 1858 under the Town and Village Act in the State of
Kansas, and incorporated in 1859, Salina became a city of the third class
November 21, 1870; second class, October 11, 1878 and first class July 9,
1920. Salina has had a commission-city manager form of government since
1921.
The commission, comprised of five members elected at large, selects one
member each year to serve as mayor. The governing body is responsible for
determining policy, and the city manager is responsible for the administratfon
of the municipality. Appointed by the governing body, the city manager acts
as the chief executfve and primary agent.
The City of Salina is comprised of 12 departments: Arts and Humanitfes, City
Manager's Office, Finance & Administratfon, Computer Technology, Commu-
nity and Development Services, Fire, Human Resources, Municipal Court,
Parks and Recreatfon, Police, Public Works, Utflitfes. The departments work
together to serve the needs of Salina's citfzens, and they aim to be the best
performing municipality in Kansas.
History
6
Statement of Management Values
City of Salina
STATEMENT OF MANAGEMENT VALUES
Salina is a city that blends the best of traditfonal values from its past with a progressive spirit
toward its future. As managers for the City of Salina, we are proud to serve all of its citfzens in
maintaining and enhancing the high quality of life which characterizes our city. In performing our
dutfes toward this end, the following set of management values describes our philosophy and
guides our actfons:
WE VALUE OUR COMMITMENT TO CITIZENS
We believe that our citfzens expect and deserve the best possible public
services. We strive to meet those expectatfons with fairness, effectfveness,
efficiency, confidence and pride.
WE VALUE COMMITMENT TO EXCELLENCE
We strive for excellence in the delivery of public services. We believe that
progressiveness, competency and a determinatfon to “do the job right” are
key ingredients in achieving excellence.
WE VALUE OUR RESPONSIBILITY AS LEADERS
We are committed to exercising responsible leadership to attain and express
the goals and values of the community. Such leadership requires the ability
to set well-defined goals and to communicate the methods by which those
goals are achieved. The exercise of leadership also means responding to the
needs and ideas of our many constftuencies as those goals are formulated.
WE VALUE OUR EMPLOYEES
We recognize that the most significant resource available to our city
government is its employees. Our employees are entftled to a supportfve
work environment that encourages excellence and professional and personal
growth.
WE VALUE EFFECTIVE COMMUNICATION
We are committed to maintaining candid, open communicatfon among city
staff, elected officials and the general public. Such an on-going process is
vital to a healthy, progressive and trustfng attitude within our municipal
organizatfon and the community.
WE VALUE PROFESSIONAL ETHICS
We affirm that personal integrity characterized by honesty, compassion,
fairness and confidentfality is the basis for our day-to-day conduct. We
require the highest ethical standards not only of ourselves but of our
employees and colleagues.
Recognized by the Board of Commissioners in Resolution Number 86-3840, April 7, 1986
7
CITY OF SALINA, KANSAS
Statement of Organizational Values
We Value Professional Ethics, which includes:
o Honesty
o Compassion
o Fairness
o Confidentfality
o Reliability
o Stewardship of resources
o Respectiulness
o Non-discriminatory behavior
o Professionalism and personal courtesy
We Value our Commitment to Citizens through Customer Service, which includes:
o Courteous interactfon with the public
o Pride and ownership
o Programs that address citfzen needs
o A sense of urgency and responsiveness
o A service-oriented approach to patrons
o Listening as well as hearing
We Value a Commitment to Excellence, which includes:
o An ability to see the big picture
o A sense of pride
o A commitment to employee knowledge
o Employee professionalism
o Accountability
o Teamwork
o Protectfon of health, safety and public welfare
o A willingness to embrace change
o A commitment to organizatfonal goals
o Clear communicatfon
It is our commitment to uphold these core values to the highest degree possible while
representing the City of Salina in carrying out our municipal duties as public servants. As a
result, these values form the basis for our interactions with the general public, with other
agencies and with each other.
Recognized by the City Commission in Resolution No. 07-6384, April 9, 2007.
Statement of Organizational Values
8
Shared Vision Statement
SHARED VISION STATEMENT FOR OUR COMMUNITY
Salina will be a city that is excitfng to live in and thriving both economically and socially.
The city will be clean, attractfve and invitfng. Local residents will demonstrate their community
pride by sharing Salina’s attributes with others. As a result, Salina will be a place
with a quality of life that not only appeals to residents, but also to visitors.
Salina will be a city that encourages quality, market-driven, mixed-use development that
compliments community cohesiveness. This includes an emphasis on affordable housing
that appeals to different lifestyles.
Salina will become a city with “connectfvity.” This means that bicycle and walking trails
along roadways, the flood control levee and the Smoky Hill River will be used to connect
residentfal neighborhoods, commercial areas, schools and parks. These connectfons will
eventually intersect with public transit pick-up/drop-off points. In additfon, connectfvity
will also include community-wide informatfon sharing through the latest electronic wireless
technology.
The city of Salina will be attractfve and well maintained, both within the city and along the
adjacent interstate highways. It will be evident that good housekeeping and high community
standards are valued. Salina will be environmentally conscious, balancing the expectatfons
of a growing community with the necessity to preserve nature’s assets and our future
quality of life.
The city of Salina will have master planned its assets in the Kenwood / Oakdale Park area
west to the downtown business district in order to utflize them to their fullest potentfal. This
will include the development of a uniformly managed, core destfnatfon complex for both
residents and visitors. This complex will be surrounded by high quality, mixed-use development
with an evident connectfon to downtown that complements existfng commercial and
residentfal assets.
9
The City Commission of Salina will have committed to providing the highest quality of city
services possible within available resources. The City Commission recognizes their role
and responsibility to provide the needed policy directfon and resources to its administratfon.
At the same tfme, the city’s administratfve personnel are committed daily to transforming
this directfon and resources into the highest possible quality of municipal services, consistent
with the expectatfons of both the City Commission and the citfzens of Salina.
Downtown Salina will be a thriving and vibrant place. It will include an artfstfc flair that
complements diverse and successful business development, including: entertainment, professional
services, restaurants and retail development. In additfon, the downtown will include
residentfal uses and places to congregate consistent with the desired, mixed-use actfvity.
Salina will be supportfve of life-long learning through all forms of educatfon, including
elementary and secondary educatfon, higher educatfon and vocatfonal / technical training.
Special initfatfve will be taken to advance the presence and community impact of postsecondary
educatfon.
Salina will be a town that is respectiul of its heritage. Throughout Salina, the adaptfve reuse
of historic and architecturally significant buildings will be encouraged, along with the
potentfal rehabilitatfon of brick streets in locatfons such as the downtown. In additfon, Salina
will begin making efforts to be an environmentally friendly community.
Salina will encourage and be supportfve of industrial development, economic expansion,
market-driven tax base growth, and home grown entrepreneurialism. Special emphasis
shall be placed on redeveloping the Airport and South Industrial Area and the reclamatfon
of environmentally disadvantaged propertfes for higher and better use.
Shared Vision Statement
10
Strategic Goals
STRATEGIC GOALS FOR OUR COMMUNITY
Amended by Resolution 17-7428 by the Board of Commissioners on the 23rd day of January 2017.
GOAL #1: THE CITY WILL CREATE A COMMUNITY OF MIXED-USE,
QUALITY DEVELOPMENT AND REDEVELOPMENT.
Actfon Items
Annually, identffy three to four priority zoning/subdivision code updates to complete
in order to ensure the city’s development codes conform to the Comprehensive
Plan
Identffy what amenitfes should be required within the city’s subdivision regulatfons
versus those amenitfes that are considered desirable, but not required
Determine the city’s specific role regarding property development and aggregatfon
Establish sound mixed-use criteria and inventory geographical areas of the city
where market-driven, mixed-use development can be supported
Determine the most effectfve zoning and other land-use tools to encourage and
support desired mixed-use development
Research best practfces in other citfes
Revise existfng ordinances and policies to accommodate growth and development
objectfves
Research optfons for development financing and determine the most equitable
and cost-effectfve development financing strategies
Develop an inventory of land ownership in areas designated for future development
or redevelopment
Utflize designated geographical master planning as a tool to integrate desired
mixed-use development
Educate the development community about mixed-use development
Facilitate the development of the planning initfatfve for the northern area of Salina
Facilitate development in “under-valued” areas of the community to encourage infill
growth
Facilitate an annual meetfng with the Planning and Zoning Commission to review
key aspects of the Comprehensive Plan, related aspects of the Strategic Plan and to
familiarize members of overall City Commission land development goals
City staff will create a formal means to annually report to both the Planning Commission
and City Commission progress on related development code updates and
implementatfon of goals/actfon items contained in the Comprehensive Plan
Commit to maintaining road, water and sewer infrastructure at levels to support a
growing, high-quality community
11
GOAL #2: THE CITY WILL CREATE A UNIFORMLY MANAGED
AND MASTER PLANNED KENWOOD PARK / OAKDALE
PARK DESTINATION AREA FEATURING RECREATION,
TOURISM, ENTERTAINMENT, HOTEL LODGING,
SURROUNDING MIXED-USE DEVELOPMENT,
GREEN SPACE AND A DIRECT LINKAGE TO DOWNTOWN.
Actfon Items
Overcome river channel challenges
Research financing alternatfves and develop an acceptable financial plan to
support future area development
Consider long-term facility improvements to the Bicentennial Center that preserve
the facility and enhance the facility’s competftfve potentfal
GOAL #3: THE CITY WILL PROVIDE THE HIGHEST QUALITY OF
SERVICES, CONSISTENT WITH GOVERNING BODY DIRECTION,
AVAILABLE RESOURCES AND STAFF COMMITMENT
TO QUALITY.
Actfon Items
Solicit consultant proposals, engage the City commission in final scoping and procure services for a
comprehensive park master plan. The plan shall be complementary to the YMCA and other recrea-
tfon providers within the community
Determine the most effectfve approach to local economic gardening and to retaining,
growing and recruitfng “quality” and “premier” level jobs, with a focus
on higher level technical knowledge
Finalize incentfve policies with the new Salina Community Economic Development
Organizatfon
Determine methods to measure the quality and performance of services that
are currently provided, and establish related “benchmarks”
Establish a reportfng framework for the City Commission and the public regarding
the measurement and attainment of service performance levels
The City Commission will maintain its commitment to the municipal organizatfon
by providing directfon and resources that will allow them to meet established
expectatfons
Develop methods for achieving greater accountability for the final quality of
public infrastructure projects
Contfnue to enhance partnering and improve relatfonships with Saline County, with special emphasis
on establishing a positfve working relatfonship with the new 2017 County Commission in order to ad-
dress the many issues important to both entftfes, including: Kenwood Park, landfill tfpping fees, road
annexatfon, etc.
Strategic Goals
12
Strategic Goals
Maintain a stable operatfng budget for the delivery of core public services,
while investfng as many financial resources as practfcally possible into maintaining
and developing the public infrastructure
Annually, adopt an operatfng budget that provides for meaningful increases to
the General Fund ending fund balance untfl it reaches the target level. Special emphasis is placed
on building up the General Fund budgeted fund balance for 2017 and 2018
Contfnually identffy and implement opportunitfes to combine complimentary
City service functfons, while forming similar service partnerships within the
community
Encourage policing initfatfves to reduce crime in the community
Monitor and fully employ the return on investment from the Contfnuous Process
Improvement Initfatfve (CPI) utflizing Lean
Actfvely recruit prospectfve board members that have a “big picture” perspectfve
of their role with the City
Consider and possibly prepare for a spring of 2016 sales tax renewal electfon
Initfate instftutfonal and community conversatfon about illicit drug use and enforcement
actfvitfes
Review and enhance the current training provided to new board members
with regard to the dutfes and responsibilitfes they assume
Instftute a more structured approach to weekly study sessions, including a
statfc startfng tfme and strict tfmelines for the staff presentatfon, questfons and
answers, public input, directfon to staff, and end tfme
GOAL #4: THE CITY WILL MAINTAIN GROWTH AND DEVELOPMENT
POLICIES THAT ARE UPDATED TO REFLECT
CURRENT CONDITIONS AND DESIRED GROWTH DIRECTION.
Actfon Items
Review the current special assessment policy related to residentfal development and recommend
updates to the City Commission by mid-2017 for consideratfon and possible adoptfon
Determine the feasibility of existfng infrastructure that will support growth
guided by the Comprehensive Plan
Review the city’s utflity extension policies
Review the city’s annexatfon policies
Review and negotfate with Saline County officials a new interlocal agreement
which deals with fringe development land-use, platting and building constructfon;
and negotfate a long-term roadway ownership and transitfon agreement
Identffy and review areas for redevelopment and new development
Ensure that development codes are reviewed routfnely and reasonably adapted
to accommodate aging and historical structures
Promote the growth of all post-secondary educatfonal instftutfons
,
13
Complete a housing needs assessment and determine what policies, incentfve
or other actfons are necessary to: improve the conditfon of housing and infrastructure,
actfvely address and abate nuisances and determine redevelopment
opportunitfes within the Comprehensive Plan designated “Area of Change”
Ensure successful creatfon of new community economic development organizatfon
and assist to match business prospect employment needs with available,
local college/university technical educatfon
GOAL #5: THE CITY WILL MAINTAIN A COMMITMENT TO MAKING
DOWNTOWN SALINA A VIBRANT ECONOMIC AND
SOCIAL CENTER OF THE COMMUNITY.
Actfon Items
Pending formal actfon for the redevelopment of downtown, solicit a streetscape design firm in early
2017, finalize the design scope and commence project design
Encourage SDI / BID, City and Chamber of Commerce leadership to work collaboratfvely
for the successful development of downtown
Encourage the development of the arts, entertainment, professional services,
residentfal living, restaurants and retail in the downtown
Contfnue to support downtown redevelopment and complimentary Smoky Hill
River development plans and opportunitfes. Solicit a design firm in early 2017, finalize the design
scope and commence project design
Apply a “Look Downtown First” approach to reviewing all relevant development
opportunitfes that property fit the venue and have the impact of providing
long-term economic stability or growth
GOAL #6: THE CITY WILL WORK TO MAKE SALINA A CITY THAT
HAS CONNECTIVITY PHYSICALLY AND SOCIALLY.
Actfon Items
Construct interstate gateway and entryway markers that communicate Salina’s
brand and a message of community pride and progressiveness
Plan for the physical connectfon of the Smoky Hill River with adjacent linear
parks through development of river way trail plan, working in coordinatfon
with the Friends of the River
Promote public and private partnerships for community projects and service
endeavors
Fully support public access to informatfon and government transparency of operatfons
Commit to encouraging and partfcipatfng in open citfzen/community engagement
utflizing adequate staff resources to effectfvely develop an engagement
strategy, utflizing Internet social media and engagement tools, applying other
broad-based community engagement methods and the development of
neighborhoods as directed by the City’s Comprehensive Plan
Take steps to encourage ongoing volunteerism in city programs and services
Strategic Goals
14
Strategic Goals
GOAL #7: THE CITY WILL RECOGNIZE THE IMPORTANCE OF A
HEALTHY COMMUNITY AND ITS NATURAL RESOURCES,
AND WILL MAKE PRACTICAL EFFORTS TO
PRESERVE THEM.
Actfon Items
Comprehensive review of community-wide, curbside recycling program, including
the completfon of a business plan by mid-2017 and a final policy decision on community
Recycling by the end of 2017
Review of practfcal strategies to make Salina an environmentally friendly community
Ensure the quality of the public water supply is of the highest quality and adequately
conserved for current and future needs
The Smoky Hill River Renewal Master Plan (February, 2011) will be used as the
guiding policy document for the old river channel area and will be referenced
for future infrastructure planning and improvements related to the river channel
and the immediate adjacent area
Staff is hereby directed to contfnue to work in a partnership with the Friends of
the River Foundatfon to communicate the Master Plan components, address
questfons, coordinate river clean-ups, pursue funding optfons and sources,
monitor Smoky Hill River flows and quality, monitor storm drain flows and quality,
and secure recreatfonal water rights from the Smoky Hill River and Lakewood
Park
Determine the most effectfve way to clean out the existfng Smoky Hill River
channel to ensure adequate water flow, reductfon of future sedimentatfon and
necessary storm water storage capacity
Complete the feasibility study/remedial investfgatfon of the groundwater contaminatfon
associated with the former Schilling Air Force base and finalize efforts
with the U.S. Department of Justfce to negotfate a full and complete settlement
15
Organizational Chart
POSITION SUMMARY (not including elected or Contractual/Seasonal positfons)
2015 2016 2017 2018 2014 2019
FULL-TIME 473 473 475 476 463 479
PART-TIME 10 10 10 9 12 9
Total FTE 483 483 480 485 475 488
Please see Department pages for descriptfons of changes in staffing levels
CITIZENS
CITY COMMISSION
Karl Ryan, Mayor
Trent Davis Melissa Rose Hodges Mike Hoppock Joe Hay
Interim City Manager
Mike Schrage
Deputy City Manager Michael Schrage
Continuous Process Improvement
Vacant
Municipal Court
Risk Management
Legal Services
Clark Mize & Linville Chartered* Greg Bengtson
Development Services
Lauren Driscoll
Building Services Neighborhood Services Planning & Zoning
Community Relations
Human Resources
Natalie Fischer
Arts & Humanities
Brad Anderson
Computer Technology
Jack Rolfs
Smoky Hill Museum
Parks Division Recreation Division
Golf Course
Facility Maintenance Animal Services
*Tony’s Event Center
Parks & Recreation
Chris Cotton
Public Works
Jim Kowach
Police Brad Nelson Utilities Martha Tasker
Finance/Administration
Debbie Pack
Fire
Kevin Royse
Engineering Public Services
Streets Traffic Control
Flood Control
Sanitation Solid Waste
Central Garage
Water Plant Division
Wastewater Plant Division Utility Division
Water Distribution Wastewater
Collection
City Clerk Water Customer
Accounting Finance
Fire Administration Fire Suppression
Fire Prevention EMS
Administration Patrol Division
Support Division Investigative
Division
16
Executive Summary
CITY MANAGER’S OFFICE
Jason A. Gage
City Manager
300 West Ash - P.O. Box 736
Salina, Kansas 67402-0736
July 23, 2018
The Honorable Mayor
And Members of the City Commission
City of Salina, Kansas
Mayor Ryan and Commissioners:
As Chief Executfve Officer, a primary duty of the City Manager is to annually prepare and propose to the City Commission a
financial business plan for the municipal government. Kansas state statutes (K.S.A. 12-1014) and the budget submittal require-
ments contained in the City of Salina Financial Policies provide both guidance and the framework for this duty. As a result, it is
my privilege to place before the City Commission the proposed 2019 Budget.
City staff has been working on the budget in various capacitfes since April. Department directors began with the operatfonal
areas of the budget, analyzing the service plans, needs, costs and effectfveness related to their departmental operatfons. Vari-
ous follow-up reviews and revisions at the Finance Department and City Manager’s Office levels addressed the more
“strategic” factors of budget allocatfons, financial planning and decision-making.
The complete budget document is very lengthy and contains a “line-item” approach to budgetfng for all functfons of city gov-
ernment. The detail portfon is focused on the basic spending units and is in many ways an accountfng document. However,
the annual budget has also been viewed by staff and the governing body as a planning document. To assist the City Commis-
sion in your review of the service goal, policy and planning aspects of the budgetary process, with this budget message I have
provided a budget overview and summary pages. This includes: tax levy informatfon, budgeted revenues and expenditures,
fund balance projectfons, debt service plans and much more.
The 2019 budget year is projected to show contfnued improvement over the recent recession years. Total valuatfon, including
real estate, personal property and all other property types, has increased by .83%. Of that growth, real estate accounted for
1.04% growth while the loss of personal property value is 12.36% in 2019 as a result of the 2006 law change to exempt new
commercial personal property. Real property values excluding the deductfon for TIF values has grown by 1.04%; with the val-
ue of new development adding 1.07% while the value on existfng real property decreased by .03%. Sales taxes revenues are
budgeted to increase by 2.5% for 2019 based on current 2018 projectfons and a presumed stable 2019 retail sales year. The
City contfnues to face some expenditure growth demand due to service demands, but is also emphasizing a healthier General
Fund year-end balance. Efforts to control expenditures, including utflizatfon of one tfme opportunitfes, contfnuatfon of the
General Fund tax stabilizatfon transfer from the special sales tax, use of the special sales tax to fund major equipment purchas-
es, and an intense review of operatfonal, line-item requests are on-going. We are contfnuing to implement our “lean manage-
TELEPHONE: (785) 309-5700
FAX: (785) 820-8532
TDD: (785) 309-5747
E-MAIL: Jason.gage@salina.org
WEBSITE: www.salina.org
17
Executive Summary
ment” philosophy to target reductfons in those areas where it is possible to become more efficient, while maintaining the quali-
ty of services provided. We believe this has been very beneficial for stabilizing our operatfonal costs over the last two to three
years.
BUDGET HIGHLIGHTS
The primary focus in the preparatfon of the 2019 Budget is to maintain service levels and increase capital investment by
setting the property tax mill levy at the same level it was budgeted in 2018, while also working to ensure fund balances are at or
slightly exceeding targeted levels. The 2019 Budget currently provides for an average 4% increase in total salary costs to allow
for merit adjustments of up to 3%, depending on individual employee performance, and an across-the-board pay plan adjust-
ment of 2%. Throughout the year, we also review requests for targeted reclassificatfons associated with recruitment and reten-
tfon.
The 2019 Budget authorizes a total expenditure level of $103.1 million, net of reserves. If transfers are removed, this
amount is reduced to approximately $89.6 million. The comparable amount for 2018 net of transfers and reserves is $90.2
million. The decrease from 2018 to 2019 is due to reserves not being budgeted in the 2019 budget.
General Fund revenues for 2019 (including internal transactfons) total $42,766.012 General Fund expenditures (net of
reserves) are budgeted to be $42,468,384. This difference provides a projected gain of $297,628 in the General Fund. This
amount is needed to make progress towards the targeted fund balance, which is recommended to go from $5 million to
$8.5 million, or 20% of the total expenditures.
Total City of Salina property tax mill levy is budgeted to be 27.603, the same as the final mill levy rate for 2017. Please
note the final mill levy rate can vary slightly from the budgeted rate due to final determinatfons on valuatfon appeals as de-
termined by the Kansas Board of Tax Appeals.
The City of Salina portfon of total property taxes paid by our residents and businesses will contfnue to be approximately
20% of total property taxes paid from all taxing entftfes and we will contfnue to have one of the lowest property tax rates of
any first-class city in Kansas. However, this very conservatfve approach somewhat limits our organizatfon’s ability to address
many important community needs.
Our recent focus on major street maintenance and rehabilitatfon contfnues in 2019. The budget includes approximately
$946,000 for capital projects and $525,000 for basic maintenance from the gas tax and $3.7 million in special sales tax dedi-
cated fully to capital projects. This is consistent with the current year spending allocatfon for street investment.
18
Executive Summary
BUDGET DETAILED OVERVIEW
We are seeing some incremental, positfve signs as it relates to the City’s overall financial conditfon and budget health. For the
General Fund in 2019, we expect to meet our service and capital investment needs, while also increasing our cash basis fund
balance beyond the current year target. This will allow us to adjust the fund balance target and take a healthy step towards it.
As a side note, we internally track our fund balance on a cash basis, while it is reflected in our financial statements on a GAAP
(Generally Accepted Accountfng Principles) basis. Typically, a GAAP adjusted number is significantly higher than a cash number.
As provided for in past years, the proposed 2019 Budget is designed to contain some flexibility for the City Commission to ad-
dress needs which may arise over the coming year. The City Commission and management have the ability to address additfonal
goal-related programs and/or unexpected needs through budget amendments or changing allocatfons, as needed. This flexibil-
ity is partfcularly available for capital needs. For most budgeted funds, this proposed budget also maintains reasonable and ap-
propriate contfngency funds and unobligated reserves which are at or exceed established financial targets.
KEY FINANCIAL POINTS
1. Property Taxes:
The proposed budget provides for a property tax mill levy at 27.603 mills which takes us back to the proposed levy dur-
ing the 2018 budget process. The additfonal proceeds are combined with other revenue enhancements and budget
savings to help stabilize the financial positfon of the General Fund. Ad Valorem tax dollars received are antfcipated to
increase from $11,165,043 to $11,774,380.
The total proposed mill levy of 27.603 is allocated among two separate, budgeted funds. The largest allocatfon of
21.449 mills goes to the General Fund as established under state law. The levy for the Bond and Interest Fund is set to
6.154 mills. This is pretty consistent with the current year’s allocatfon of the mill levy. Any change in allocatfon is due to
a combinatfon of factors, including a fixed debt retfrement schedule; change in in property values, operatfonal needs
and an aggressive capital improvements program.
2. Sales Tax:
The proposed budget provides revised sales tax projectfons for 2019. Sales taxes have shown a slightly positfve trend in
2018, with year-to-date revenues increasing from the same period in 2017. We have projected the year-end, 2018
growth rate to be at 2.5%, and included that same growth rate for the 2019 projectfons.
The City’s special sales tax is at a rate of .75% through September 30, 2036. The rate increased to .75% on October 1,
2016. This revenue is dedicated to economic development, capital improvements and tax stabilizatfon in accordance
with commitments to the voters. Approximately 92% of the special sales tax is utflized for capital improvements or re-
lated debt service. Of this amount, $1.35 million is allocated to the debt on Kenwood Cove. Approximately $3.7 million
is allocated for street improvements. The remaining balance is for other capital and non-capital needs, including but
not limited to: park and recreatfonal enhancements, special projects, economic development funding, equipment re-
placement and property tax stabilizatfon.
3. Total Expenditures:
The 2019 Budget antfcipates cash expenditures of approximately $90 million. These budget estfmates are based on a
conservatfve approach to expenditure projectfons. Not included in the above estfmates are capital costs of new projects
to be financed by general obligatfon bonds and/or special assessments or the share of capital improvement projects
attributed to grants. Annual bond payments on major capital projects are reflected as budgeted expenditures in the
years these payments are due and over the life of the bond issue.
19
Executive Summary
4. Fund Balances:
In the City’s strategic financial planning and management system, achieving the target fund balances as established for all
of our budgeted funds remains a critfcal financial objectfve. Fund balances are held for multfple purposes. These include,
but are not limited to: rainy day or emergency funds to cover revenue shortialls, large unantfcipated expenditures, ongo-
ing cash flows, coverage for variance in budget estfmates, and preservatfon of our bond ratfng. Those funds that do not
have designated target fund balances are used primarily for pass-through purposes. The 2019 draft budget provides that
most funds, except the General and Arts and Humanitfes Funds will end the year meetfng their target fund balance. Please
keep in mind that we will have to pay close attentfon to the Golf Course Fund and Central Garage Fund since these are
small operatfons which can have significant fluctuatfons.
In 2018, the target fund balance for the General Fund was increased to $8.5 million from $5.0 million (expressed in a cash
basis). The adopted City Budgetary and Financial Policies require that the fund balance target be maintained at 15% to
20% of total annual revenues. The Government Finance Officers Associatfng (GFOA) recommends that balances be no less
than 2 months of operatfng revenues, which equals 16.7%. That would place the minimum target at $7.1 million, with the
preferred target at about $8.5 million. The General Fund cash reserve is projected to be approximately $6.8 million (cash
basis) in 20189 at year-end. Reaching the new target level will be a multf-year process and will contfnue over the next
few budget years.
The Sales Tax – Capital Fund balance target is currently $750,000. The recommendatfon is to have the target remain at
$750,000. The is due: 1) to the increased size of the fund due to the recently approved sales tax, large scale of capital pro-
jects funded from the fund and desire to commence most capital projects early in the year to take advantage of the con-
structfon season.
Enterprise funds are generally set with a similar or higher target balance since they do not have the stability of the proper-
ty tax to rely on. Based on the revenue stream in the Water and Wastewater Fund, the recommendatfon is that the oper-
atfng target balance remains at $5 million which was set in 2018.
5. Bond Issues:
(a) General Obligatfon Bonds –
For the year 2019, we expect a normal schedule of general obligatfon (G.O.) bond issuances. In mid to late
2019, we will hold our regularly scheduled bond issue to finance approved special assessment and City at large
projects. As has been our practfce in recent years, we will also review any potentfal savings that might be
realized by refinancing outstanding debt that is eligible.
(b) Temporary Notes –
Temporary note financing in 2019 will likely be for special assessment projects as well as for identffied City at-
large improvements as identffied in the Capital Improvements Program. Temporary notes are used as an
affordable, short-term financing tool untfl capital projects are completed and can be bundled together for G.O.
bond financing.
(c) STAR Bonds –
The City will contfnue working towards the issuance of STAR Bonds to help finance the downtown redevelop-
ment efforts that are currently underway.
20
Executive Summary
6. Updates to the Comprehensive Fee Schedule for 2018
Fees and charges for the City of Salina are updated by resolutfon, or are established by authorized administratfve actfon. As re-
viewed in the study session on July 16, 2018, rates for some fees are proposed to be adjusted for inflatfon between 2% to 3% per
year. In some cases there may be larger increases or slight decreases to accommodate cost of service or market pricing consid-
eratfons, or to result in a round number for ease of processing. This has been a past directfve of the City Commission.
As always, there are a number of exceptfons to this treatment. Some fees (Alcohol Licenses, for example) are capped by statute.
Others are subject to review or requests from Advisory Boards and Commissions (Business Improvement District, Building Advi-
sory Board). The Municipal Court Judge sets the schedule of fines for Municipal Court. Finally, most Parks and Recreatfon fees
are set on a programmatfc basis following the “Parks and Recreatfon Revenue and Pricing Policy” previously adopted by the City
Commission. These fees can change frequently as programs are modified or created. A couple of other exceptfons include low
amount, flat fees in which small incremental changes have a large percentage affect, and a few new permit/inspectfon fees as
recommended by the Fire Department.
Further changes will be proposed later in the year to major categories including water and sewer rates after more year-to-date
informatfon is available to allow for better accuracy in projectfons of revenues, expenses and fund balances.
As always, there are a number of exceptfons to this treatment. Some fees (Alcohol Licenses, for example) are capped by statute.
Others are subject to review or requests from Advisory Boards and Commissions (Business Improvement District, Building Advi-
sory Board). The Municipal Court Judge sets the schedule of fines for Municipal Court. Finally, most Parks and Recreatfon fees
are set on a programmatfc basis following the “Parks and Recreatfon Revenue and Pricing Policy” previously adopted by the City
Commission. These fees can change frequently as programs are modified or created. A couple of other exceptfons include low
amount, flat fees in which small incremental changes have a large percentage affect, and a few new permit/inspectfon fees as
recommended by the Fire Department.
Further changes will be proposed later in the year to major categories including water and sewer rates after more year-to-date
informatfon is available to allow for better accuracy in projectfons of revenues, expenses and fund balances.
CAPITAL IMPROVEMENT PROGRAM (CIP)
2019 Proposed Capital Improvement Program (CIP) – Major Projects
The 2018-2022 CIP includes the following projects for 2019, with some minor modificatfons as reflected by current year actfons of the
governing body, include:
o Waterline Improvements: For waterline improvements, $4,000,000 is scheduled to be financed using either revenue bonds or
the Kansas Department of Health and Environment (KDHE) revolving loan fund. This ongoing project is scheduled to replace
the oldest and most deteriorated lines within the City. At this tfme, the intent is to annually replace 8 miles per year of the 228
mile system.
o Hike Bike Trail (through 2025): Complete annual segments of the trail improvements. Proposed cost is $50,000 and will be
funded from sales tax receipts.
o Gateway Interstate Signage (1 of 4): Install one of four “Salina” monument signs to be located east and west on I-70 and north
and south on I-135. Proposed cost is $130,000 per sign, to be funded from sales tax receipts.
21
Executive Summary
o Smoky Hill River - Final Design: The River Renewal Project focuses on removing sediment, trash and debris removal; re-shaping the
banks; constructfng a single accessible hike/bike path; and providing a community gathering place along the downtown portfon of
the channel. Total project cost is currently authorized at $27,000,000, but will likely change in the future due to possible private
fundraising and federal funding assistance. The preliminary design has been contracted for in the amount of $3,295,700 in the
current year. The final design cost has been estfmated at $2,000,000 and directfon from the governing body regarding project
features chosen for final design. This item is to be funded with temporary notes and included in the final project general obliga-
tfon bond issuance.
o Street Enhancement Program: Contfnuatfon of the transportatfon enhancement initfatfve that is funded through the special sales
tax is once again recommended. This program focuses on major street maintenance and rehabilitatfon, unpaved streets and en-
tryway/corridor enhancements, traffic controls, sidewalks, etc. The amount scheduled for 2019 is budgeted at $3,700,000 and
funded from sales tax receipts.
o Parks Capital Improvement Plan - : Projects identffied in the parks master plan as released in summer of 2018 will be funded
from sales tax receipts in the amount of $500,000.
o Police Training Center Constructfon: The Salina Police Department firing range has been used by the Department since 1974. It has
a number of serious deficiencies, including safety issues, poor range constructfon, general deterioratfon, and an inadequate train-
ing facility. A new facility would encompass up to 10 firing lanes, 2 rifle lanes, a garage for high value assets, and a modern class-
room facility. Proposed cost: $4,500,000 and will be funded through temporary notes and a resultfng general obligatfon bond issu-
ance.
o Landfill Cell Constructfon (Cell 20): Constructfon of a new cell (20) at the landfill at an estfmated cost of $2,255,000.
o Northbound Ninth Street Bridge: Superstructure was recently downgraded from a 6 to a 4 on a 9 point scale. Bridge is now load
posted at 20 tons. Estfmates include right of way acquisitfon, utflity relocatfon, constructfon and consultant inspectfon. Estfmated
cost of this project is $2,135,000 and will be funded by Temporary Notes which will be replaced by General Obligatfon Bonds.
22
Executive Summary
o Ninth Street from Crawford to Walnut: This project includes replacing curbs and gutters, storm sewers, ADA ramps and a
mill and overlay for this sectfon of Ninth St. Project will be funded by Federal Fund Exchange dollars and is estfmated to cost
$750,000.
A formal update to the full five-year Capital Improvements Program (CIP) will be completed this fall, at which tfme the list of pro-
jects may be updated or changed based on project priority and City Commission directfon. The additfonal revenue received from
the increased sales tax will play an important role in allowing the City Commission to prioritfze and identffy funding for these key
projects.
Operating Capital
The City normally budgets for routfne replacement of new vehicles and equipment, buildings and facilitfes, street and sidewalk
maintenance, park improvements, flood and drainage improvements, and water/wastewater enhancements through various sub
-plans of the capital improvement plan. Our process has been to budget an “allowance” for these actfvitfes and then prepare for
the City Commission a specific list for approval just prior to the beginning of the budget year. Expense allowances provided in
the 2019 budget from various funds for this purpose currently include the following:
o General Fund: The 2019 draft budget currently allocates $215,000 for vehicles and equipment, $300,000 for computers/
technology and $68,000 for buildings and facilitfes.
o Gas Tax Fund: The 2019 draft budget allocates $946,243 for major street maintenance.
o Special Parks Fund: The 2019 draft budget currently allocates $259,000 for park and recreatfon facility enhancements,
which is consistent with antfcipated revenues from the special alcohol tax allocatfons and uses part of the fund balance.
o Neighborhood Parks Fund: The 2019 draft budget currently includes $10,000 for neighborhood park enhancement.
o Central Garage Fund: The 2019 draft budget currently includes $20,000 for vehicle replacement.
o Sanitatfon Fund: The 2019 draft budget currently allocates $244,500 for vehicles and equipment.
o Solid Waste Fund: The 2019 draft budget currently allocates $253,000 for major landfill equipment replacement.
23
Executive Summary
o Water and Wastewater Fund: The 2019 daft budget currently allocates $500,000 for vehicles and equipment, and
$70,000 for buildings and facilitfes, $50,000 for computers/technology. In additfon, $2,000,000 has been set aside for
system enhancements to cover the costs of routfne repairs and minor improvements to utflity infrastructure.
Final fund allocatfons for Capital Improvement Plan sub-plans are subject to change as we finalize the review of our capital needs
list and available resources.
Reserve Funds:
Several capital improvement reserve funds have been established over the years to assist with major capital replacement needs.
In general, these funds are allocated resources by budgeted transfers from operatfng funds. They may accumulate fund balances
over a number of years. In accordance with Kansas budget law, projects financed by these funds must be authorized, but need
not be “budgeted” in the same sense as the rest of the operatfng budget. These reserve funds are as follows:
o Flood and Drainage: This fund was established in response to community flooding in 1996. The purpose of the fund is to
construct flood and drainage control systems to minimize the future effects of localized flooding on the community. The
City is authorized to levy up to 1 mill in property taxes to finance these projects, but has not done so for several years
due to other funding prioritfes. There are no remaining resources available from this fund for future drainage projects at
this tfme. Providing additfonal dedicated resources for this purpose could be done by reinstatfng the mill levy for this
need, by transfer of resources from the General Fund, or by allocatfng sales tax revenues for the projects.
o EPA Equipment Reserve: This fund was established in regards to the United States Environmental Protectfon Agency
(EPA) requirements to provide resources for replacement of equipment at the Wastewater Treatment Plant. This fund is
financed through an annual transfer of $60,302 from the Water and Wastewater Operatfng Fund. The balance in the
fund is currently $117,000.
o Water and Wastewater Improvements Fund: This fund is intended to annually provide resources for economic develop-
ment related utflitfes infrastructure needs and to save for major development-related projects. Annually, $2,500,000 is
placed into this fund for these needs. The fund has in nearly $8 million for major, future capital projects.
o Solid Waste Capital Reserve Fund: This fund was established in 2013. Payments on bond and interest obligatfons and
capital equipment replacement come from this fund.
GENERAL PERSONNEL ISSUES
1. Pay Plan –
Many positfons within the pay plan were adjusted in 2018 resultfng in an annual increase in salaries of around $600,000.
The 2019 budget incorporates an amount equivalent to 4% of annual salaries to be used for merit consideratfon up to 3%
and an overall pay plan adjustment of 2%. There are three additfonal positfons incorporated in the 2019 budget for Parks
and the SDRC.
2. Health Insurance –
The 2019 budget includes an increase in health premiums of 0%. The current plan year does not end untfl January 31,
2019, so final determinatfons on premium levels and plan design will be made later in 2018.
24
Executive Summary
3. Staffing –
The 2019 authorized full-tfme employment for the City is 479, with 9 classified part-tfme employees and approximately 350
temporary/seasonal employees utflized throughout the year.
The current approach to addressing staffing provides for a case-by-case review of need, role and organizatfonal impact before
filling any positfon vacancy. As our ability to inventory and document work processes matures, this informatfon is often valuable
in making final staffing decisions.
AGENCY CONTRACTS AND GRANTS
The City has ongoing General Fund operatfng grant relatfonships with various local agencies. These include, but are not limited
to: the Salina Area Chamber of Commerce, Salina Downtown, Inc. and the Occupatfonal Center for Central Kansas (OCCK). This
final budget will be prepared in accordance with Commission directfon on the funding for these agencies.
CONCLUSION
Salina is a wonderful community that offers a great quality of life for our residents. We believe that our city government con-
tributes to our community through the provision of quality city services and infrastructure improvements. Salina citfzens have
high aspiratfons for the community and high expectatfons for local government performance. We strive contfnually to meet and
exceed those expectatfons. We also recognize that our residents and business people expect the highest level of efficiency,
effectfveness, effort, and service.
While we have consistently worked to improve our overall financial positfon, we do antfcipate another year of moderate reve-
nue growth. It is for this reason that staff is once again making budget recommendatfons that meet current service expectatfons
and follow a roadmap to future financial stability. Even with the additfon of new sales tax dollars, it is not reasonable to expect
that we can meet all of our community’s service delivery and infrastructure needs. Our prioritfes are governed by the City’s
Strategic Plan, Comprehensive Plan and related directfon from the City Commission. Staff contfnues to remain focused on
providing the best value to our citfzens with the resources available.
The City’s efforts do not start and end with approval of the annual budget. The work of effectfve budgetfng and financial man-
agement is a year-round actfvity. The City Commission provides contfnuing policy directfon and the policy framework to the
staff at study sessions, regular meetfngs and workshops. That guidance is used both today and for future budget formulatfon.
In additfon, current year budgets must remain fluid and adaptable to changing goals, needs and circumstances. Efficient man-
agement of budgeted programs and projects is essentfal throughout the year.
This proposed, draft budget represents the best efforts of staff at this tfme and will be refined before final adoptfon. It is con-
sistent with your adopted financial policies and designed to meet your major and minor goals. It is now placed before the gov-
erning body for its consideratfon, modificatfon and eventual adoptfon. Once adopted, we will give our best professional efforts
to implement this budget in an efficient manner and achieve contfnued success through it.
This community and its municipal government are moving confidently forward. Great things appear to be just ahead for Salina.
Your staff believes that the proposed 2019 Budget is a major part of what will allow us to contfnue to progress and prosper as a
community.
Respectiully submitted,
Jason A. Gage
City Manger
25
Location and Size
The City of Salina is located in north central Kansas, near the geographic center of the contfguous United
States. It is the seventh largest city in Kansas, with a 2015 U.S. Census Bureau estfmate of 47,707. The
City is the county seat for Saline County which had an estfmated 2015 U.S. Census Bureau populatfon of
55,691.
Situated at the intersectfon of Interstate Highways 70 and 135, the City of Salina serves as the industrial,
medical, retail, trade and service hub for north central Kansas. Kansas City, Kansas, and Wichita, Kansas,
are 175 and 95 miles away, respectfvely, via the direct access of these two major highways. The City en-
compasses a total area of approximately 23 square miles.
Government
The City has had a Commission-City Manager form of government since 1921. The Commission is com-
prised of five members elected at-large. Each year the Commission chooses one member to act as
Mayor. The City Manager is appointed by the Governing Body and acts as its primary agent in accordance
with state statute. Other city officers and employees are appointed by the City Manager. The Governing
Body is responsible for the policy determinatfon, and the City Manager is responsible for the administra-
tfon of the municipal government.
Population
The City of Salina has a populatfon that is approaching metropolitan area status. This is defined by the
U.S. Census Bureau as citfes with 50,000 inhabitants or more. According to the U. S. Census Bureau, the
City’s citfzens had a median age of 36 years in 2015. The following table and graph show the populatfon
for the City for selected years as provided by the U.S. Census Bureau.
U.S. Census
Year Bureau Population
2017* 46,994
2016 47,676
2015 47,707
2014 47,867
2013 47,846
*Estfmate
City Profile
26
City Profile
The District also operates alternatfve educatfon, vocatfonal-technical, and special educatfon schools.
Additfonally, there are a number of parochial instftutfons that operate two grade schools, two junior high
schools, and one senior high school. A military school is located in the City and operates both a grade
school and high school. The City is home to five regional or private upper-level specialty schools. The
Kansas Highway Patrol has a training academy located in Salina.
Kansas State University at Salina. The University offers a variety of two- and four-year aviatfon and tech-
nology degree programs. Areas of emphasis include civil, electrical and mechanical engineering technolo-
gies, aeronautfcal studies, and avionics. The campus is located entfrely within the boundaries of the Sa-
lina Airport Industrial Center. Approximately 1,000 students are currently enrolled in the school.
Kansas Wesleyan University. Kansas Wesleyan University was founded in 1886 and is located within the
City. Currently, Kansas Wesleyan maintains an enrollment of approximately 850 students, the majority
from Kansas and surrounding states. The school, based on a liberal arts foundatfon, offers more than 27
major programs, including graduate studies. Evening degree completfon programs for adults are also
available. Kansas Wesleyan is a member of the Associated Colleges of Central Kansas, a consortfum of six
academic instftutfons within 70 miles of the University through which students may enroll in courses and
utflize resources.
Transportation
In additfon to I-70 and I-135, US-81 and US-40 also intersect Salina. Several freight companies provide
motor freight service in Salina with direct and connectfng schedules to all citfes in the United States. Bus
service is available at regular intervals during each day in all directfons.
Union Pacific gives the City rail service in four directfons out of the City and provides daily package-car
service in and out of Salina. There are approximately 8 daily freights stopping in the City. Existfng termi-
nals have adequate capacity to handle present and greatly increased future capacity. Approximately 30
miles of storage tracks are available.
The City is served by the Salina Regional Airport offering daily flights to Denver and Chicago.
Health Facilities
The City is served by Salina Regional Health Center (“SRHC”), a 394-bed (223 staffed) regional facility.
SRHC is an acute care facility for the diagnosis and treatment of all types of diseases and conditfons, and
includes a cancer treatment center and two medical office buildings. The instftutfon is also a 50% partner
in a separate surgical hospital adjacent to the Asbury campus of SRHC. Several other facilitfes providing
mental health services, counseling, and alcohol and drug dependency treatment programs are located in
the City.
27
City Profile
Financial Institutions
Four banks are headquartered in the City and reported combined deposits in excess of $518 million as of
December 31, 2015. A savings bank has a branch office in the City. There are several credit unions availa-
ble in the city. (Source: Kansas Bank Directory)
Pension and Employee Retirement Plans
The Issuer partfcipates in the Kansas Public Employees Retfrement System (“KPERS”) established in 1962,
as an instrumentality of the State, pursuant to K.S.A. 74-4901 et seq., to provide retfrement and related
benefits to public employees in Kansas. KPERS is governed by a board of trustees consistfng of nine mem-
bers, including four members appointed by the Governor subject to confirmatfon by the State Senate,
one appointed by the President of the Senate, one appointed by the Speaker of the House of Representa-
tfves, two elected by members and retfrees of the retfrement system, which must be members of such
system, and the State Treasurer. Members of the board of trustees serve four‑year terms and elect a
chairperson annually. The board of trustees appoints an Executfve Director to serve as the managing
officer of KPERS and employs a staff of approximately 95 people.
As of December 31, 2014, KPERS serves over 300,000 members and approximately 1,500 partfcipatfng
employers, including the State, school districts, countfes, citfes, public libraries, hospitals and other gov-
ernmental units. KPERS administers the following three statewide, defined benefit retfrement plans for
public employees:
(a) Kansas Public Employees Retfrement System;
(b) Kansas Police and Firemen’s Retfrement System; and
(c) Kansas Retfrement System for Judges.
These three plans are separate and distfnct with different membership groups, actuarial assumptfons, ex-
perience, contributfon rates and benefit optfons. The Kansas Public Employees Retfrement System is the
largest of the three plans, accountfng for more than 95% of the members. (group of pre-1962 Board and
University of Kansas Hospital Authority employees known as the “TIAA Group”), special members of the
Local Group.
ECONOMIC INFORMATION CONCERNING THE CITY
The City of Salina benefits from its locatfon at the junctfon of Interstate Highways 70 and 135. This con-
venient locatfon has drawn numerous natfonal and regional companies to open manufacturing or distri-
butfon centers in or adjacent to the City. Such companies include Schwan’s Global Supply Chain, Inc., Sa-
lina Vortex, GeoProbe, Bergkamp, Kasa Industrial Controls, Premier Pneumatfcs, Great Plains Manufactur-
ing, PKM Steel, Crestwood Cabinets, McShares, Inc., Pepsi Cola, ElDorado Bus, Exide Battery, Advance Au-
to Parts Distributfon Center, and Philips Lightfng. Currently, manufacturing, retail trade, and service in-
dustries rank as the three primary employers in the City. No single industry is dominant. The
government sector and wholesale trade industries make up the second tfer of Salina employ-
ers.
28
City Profile
The City serves as a 24-county regional trade center for north central Kansas. Many individuals and busi-
nesses within a 70-mile radius travel to the City to purchase consumer goods and services. This designa-
tfon as a regional trade center is supported by the fact that the City had the third highest “trade pull fac-
tor” of all Kansas first class citfes in 2012 according to Kansas State University. City trade pull factor is
computed by dividing the per capita sales tax of a city by the statewide per capita sales tax.
Saline County is located in the center of one of the most productfve agricultural areas in the United
States. In 2012, 674 farms were located on 364,468 acres. Farm crops were valued at over $84 million
harvested on 215,740 acres. Cattle and milk produced was valued at over $24 million.
Salina is a city centered more on industry than agriculture. Currently, there are approximately 100 man-
ufacturing and processing companies located in the City. The City, Saline County, the Chamber of Com-
merce, and the Salina Airport Authority have developed several economic incentfves which can be
offered as inducements to opening industrial facilitfes. These include property tax abatement for basic
industry, the waiving of building permit and inspectfon fees, refunding of sales tax paid on machinery
and equipment, and providing training for employees through the Salina Area Technical College and the
Kansas State University at Salina. Additfonally, a “build-to-suit-tenant” agreement is available on sites in
the Airport Industrial Center that can provide 100% financing for land and building costs.
USD 305 is nearing completfon of $100M of facility renovatfons and constructfon that includes renova-
tfons and expansion of each elementary school in the community, renovatfon to Salina Central High
School and new constructfon of Salina South High School.
In January of 2017, the City Commission took several actfons authorizing the initfatfon of a downtown
redevelopment project with an estfmated value of $150M, Key elements include a $12.65M downtown
streetscape improvement, constructfon of a $20M downtown Homewood Suites Hotel, constructfon of
“The Alley” family entertainment complex, renovatfon of the Stfefel Theatre, constructfon of a car muse-
um and renovatfons of various storefronts and spaces in downtown The City also completed construc-
tfon of a $12M multf-purpose athletfc field house in the downtown in July of 2017.
Other development in the community includes a $9.2M renovatfon of the former Bank of America build-
ing in to the Kansas University School of Medicine– Salina Campus, constructfon of multfple hotels, con-
structfon and renovatfon of various restaurant and retail locatfons and contfnued platting and construc-
tfon of residentfal subdivision throughout the community.
The community has 1,200 acres of industrial sites available in North Salina, the South Industrial District
and the Airport Industrial Center. Sites range in size from 1 to 240 acres and are available for aviatfon,
manufacturing, and distributfon and warehouse businesses.
29
Budget Process
Each August, the City Commission adopts an annual budget which serves as the primary policy document
for City operatfons over the course of the following year. The scarcity of resources and stewardship of
public funds makes the budget process vital to government operatfons. In additfon to the input of citf-
zens, Commission members and staff, the annual budget is created in an environment governed by State
law, Generally Accepted Accountfng Principles (GAAP) and City policy.
State Statutes
Statutes of the State of Kansas govern the operatfng budget process. Three primary statutes must be ob-
served in the annual budget process: the Budget Law, the Cash Basis Law and the Debt Limit Law.
Basics of the municipal budgetfng process are outlined in the Budget Law—KSA 79-2925, et seq.
Specifically, those statutes require that citfes:
Prepare annual, itemized budgets.
Present the budget no later than August 1.
Do not budget contfngency amounts greater than 10 percent of budgeted expenditures.
Do not budget fund balances (for applicable funds) of more than 5 percent of expenditures.
Provide notfce of a public hearing no less than 10 days prior to the hearing.
Provide the adopted budget to the County Clerk by August 25th.
The State’s Cash Basis Law is outlined in K.S.A. 10-1101 et seq. which includes the following:
No city can create an indebtedness greater than the funds in the city’s treasury.
A city can issue “no fund warrants” by a resolutfon of the governing body declaring an
extraordinary emergency.
The Debt Limit Law is contained in K.S.A. 10-308 et seq. These statutes limit the total debt of a city to no
more than 30 percent of the assessed valuatfon of the city.
Basis of Accounting
Kansas legally requires a modified, accrual basis of accountfng. In the Modified Accrual basis, revenues
are not recognized untfl received and are available to use for expenditures. Expenditures are recognized
when the a liability is incurred. Modified Accrual basis differs from a Cash Basis system where transac-
tfons are recorded only when monies change hands.
The Modified Accrual method is similar to the registry of a check book, where transactfons are recorded
when checks are written, whether they are immediately cashed or not. Incoming revenues are only rec-
orded when they are received and available for expenditures. This approach prevents the City from over-
spending resources. The basis of budgetfng is the same as the basis of accountfng used in the City’s au-
dited financial statements.
Budgetary Controls
Budgets for local governments are a plan for spending, but spending is legally limited to approved
amounts. The City cannot spend more than is budgeted for each fund. If more is needed, a
budget adjustment, or amendment, must be approved. A budget amendment must be
approved through the same steps as the original budget adoptfon.
30
Budget Calendar
Budget Calendar
Budget preparatfon is a contfnuous process.
Budgets are adopted in the middle of one calendar
year for implementatfon in the next year. Formal
discussions about the budget begin no later than
March of each year and conclude with the adoptfon
of the budget in August.
Financial Policies
The City of Salina has adopted financial policies that
establish the guidelines for the following areas:
Accountfng, Auditfng, Financial Reportfng
Capital Improvement Program
Cash Management
Debt Management
Fund Balance
Investment of City funds
Operatfng Budget
Revenues
These policies are provided in full in Appendix D.
2019 Budget Calendar
March-April City Manager and Finance Director
discuss budget prioritfes & outlook
May Department Heads draft 2018
revision and 2019 budget requests
May-June Finance Director, City Manager and
Department Heads discuss budget
needs for 2019
June 4th City Commission Study Session: Prior
year and year to date performance;
budget process and calendar; budget
goals
June 25 City Commission Study Session:
Review of CIP/Fund Balances
July 9th City Commission Study Session: Out-
side Agencies
July 16th City Commission Study Session: Fee
Schedule/Pay Plan/Debt Schedule
Review
City Commission Meetfng: Approve
the budget, sets the public hearing
and authorizes publicatfon.
July 23rd City Commission Study Session: Re-
view 2019 Budget/2018 Revised
Budget
August 6th City Commission Study Session:
Issues and Optfons
August 13th City Commission Study Session: Final
Issues and Optfons
City Commission meetfng: Public
Hearing held.
August 20th City Commission Meetfng: Adoptfon
of 2019 budget, Appropriatfons Ordi-
nance/Adopt positfon classificatfon/
Comprehensive Fee Schedule
August 25th Certfficatfon forms for 2018 budget
are filed with the Saline County
Clerk.
31
Mill Levy Comparison
2018 2019 BUDGETED
FUND LEVY LEVY
REVENUE
2019
General $8,691,050 $9,,576,319 $9,575,885
Bond and Interest $2,473,993 $2,625,000 $2,625,000
-------------------
---
--------------------
---
--------------------
---
Total $11,165,043 $12,201,319 $12,200,885
========== =========== ===========
Total Mills Levied
26.129
28.60
Assessed Valuation $427,311,246 $430,868,298
Total Growth in Assessed Value $3,557,052
Percent Growth .83%
Growth Rate Attributable to New Development 1.01%
Growth Rate Attributable to increase in value of
existing property (.18%)
County Clerk Tax Delinquency Rate .61%
Assessment Delinquency 2.75%
Valuation and Tax Growth Detail Valuation Taxes Tax Growth
Growth from New Improvements $4,296,248 $112,257 1.01%
Growth From Added Territory $0 $0 0.00%
Growth in Personal Property ($1,317,641) ($34,429)) -12.36%
Growth on Base Property $1,475,653 $ 40,732 .36%
Total Growth $4,403,554 $121,551 1.08%
32 Revenue Summary FundPropety TaxesSales TaxesOther TaxesInter-GovernmentalEMS FeesMunicipa Court feesOther Fees & ChargesOther RevenuesInterfund TransactionsGrand TotalGeneral10,854,604$ 13,829,194$ 7,085,902$ 1,135,255$ 2,128,500$ 1,181,817$ 2,694,044$ 441,700$ 3,841,500$ 43,192,516$ Bond and Interest2,967,142$ 1,710,000$ 227,500$ 2,000,000$ 6,904,642$ Special Sales Tax: Capital8,758,780$ 5,000$ 8,763,780$ Special Sales Tax: Econ Dev354,986$ 2,000$ 356,986$ Arts & Humanities337,400$ 82,800$ 665,000$ 1,085,200$ BID90,513$ 15$ 90,528$ Tourism1,656,562$ 150$ 1,656,712$ Neighborhood Parks5,500$ 50$ 5,550$ Special Parks & Rec213,751$ 100$ 213,851$ Special Alcohol213,751$ 213,751$ Special Gas Tax1,417,590$ 3,000$ 160,000$ 1,580,590$ Becentennial Center10,000$ 754,496$ 764,496$ Workers Comp Reserve5,500$ 312,933$ 318,433$ Health Insurance7,543,584$ 10,000$ 7,553,584$ Central Garage5,000$ 2,540$ 1,633,644$ 1,641,184$ Sanitation3,450,000$ 3,500$ 3,453,500$ Solid Waste2,369,000$ 36,000$ 475,000$ 2,880,000$ Golf Course26,650$ 819,347$ 120,350$ 966,347$ Water and Wastewater200,000$ 20,750,319$ 35,000$ 122,200$ 21,107,519$ Grand Total13,821,746$ 23,169,610$ 8,742,464$ 2,980,347$ 2,128,500$ 1,181,817$ 39,774,707$ 985,205$ 9,964,773$ 102,749,169$ 2019 Budget Revenues
33
Key Revenues
2015 Actual 2016 Actual 2017 Actual 2018 Budget 2019 Budget
Property Taxes
General Fund 8,256,081$ 8,024,698$ 8,938,306$ 8,871,050$ 9,679,885$
Bond and Interest Fund 2,765,813$ 3,092,407$ 2,458,189$ 2,528,993$ 2,625,000$
Total Property Taxes 11,021,894$ 11,117,105$ 11,396,495$ 11,400,043$ 12,304,885$
Vehicle Taxes
General Fund 1,002,014$ 1,017,980$ 1,016,439$ 1,079,976$ 1,008,720$
Bond and Interest Fund 311,602$ 337,108$ 374,873$ 365,000$ 287,142$
Total Vehicle Taxes 1,313,616$ 1,355,088$ 1,391,312$ 1,444,976$ 1,295,862$
Sales Taxes
General Fund 12,957,191$ 12,780,891$ 12,906,031$ 13,491,897$ 13,829,194$
Sales Tax Capital Improvement Fund 4,558,035$ 4,774,510$ 8,586,792$ 8,884,688$ 9,113,766$
Total Sales Taxes 17,515,226$ 17,555,401$ 21,492,823$ 22,376,585$ 22,942,960$
Franchise Fees
General Fund 5,748,765$ 5,147,715$ 5,215,263$ 6,742,087$ 6,872,151$
Total Franchise Fees 5,748,765$ 5,147,715$ 5,215,263$ 6,742,087$ 6,872,151$
Public Safety Revenues
General Fund EMS Fees 1,860,095$ 2,184,472$ 2,091,043$ 2,200,200$ 2,128,500$
General Fund County EMS 684,759$ 989,621$ 795,000$ 995,000$ 1,005,255$
General Fund Municipal Court 1,421,304$ 1,200,180$ 979,469$ 1,550,000$ 1,181,817$
Total Public Safety Revenues 3,966,158$ 4,374,273$ 3,865,512$ 4,745,200$ 4,315,572$
Intergovernmental (State)
Liquor Tax (All Funds 553,665$ 533,455$ 606,765$ 598,270$ 641,751$
Special Gas Tax Fund 1,418,249$ 1,400,876$ 1,435,031$ 1,425,000$ 1,417,590$
Total Intergovernmental 1,971,914$ 1,934,331$ 2,041,796$ 2,023,270$ 2,059,341$
Recreation and Cultural Revenues
General Fund 1,199,363$ 1,041,866$ 942,922$ 1,224,700$ 1,244,997$
Tourism Fund 1,858,992$ 1,600,512$ 1,616,808$ 1,640,160$ 1,656,562$
Arts and Humanities Fund 433,607$ 434,713$ 431,258$ 482,850$ 419,700$
Total Recreational and Cultural Revenues 3,491,962$ 3,077,091$ 2,990,988$ 3,347,710$ 3,321,259$
Special Assessments
Bond and Interest Fund 1,658,533$ 1,668,694$ 1,538,903$ 1,655,000$ 1,680,000$
Total Special Assessments 1,658,533$ 1,668,694$ 1,538,903$ 1,655,000$ 1,680,000$
Enterprise Fees
Sanitation Fund 2,543,119$ 2,694,654$ 2,811,232$ 3,048,426$ 3,450,000$
Solid Waste Fund 2,642,443$ 2,315,385$ 2,699,510$ 2,418,310$ 2,401,000$
Golf Fund 850,666$ 836,572$ 873,837$ 875,900$ 965,997$
Water & Wastewater Fund 18,954,385$ 19,063,469$ 19,606,681$ 20,601,800$ 21,082,519$
Total Enterprise Fees 24,990,613$ 24,910,080$ 25,991,260$ 26,944,436$ 27,899,516$
Total, All Key Revenues 71,678,681$ 71,139,778$ 75,924,352$ 80,679,307$ 82,691,546$
34 Expense Summary Fund Capital Outlay Contractual Debt Service Employee Interfund Ben-Personnel Reserves Supplies Transfers Grand Total Arts & Humanities $ 52,000 $ 440,350 $ 65,093 $ 85,365 $ 370,840 $ 52,700 $ 1,066,348 Bicentennial Center $ 725,000 $ 725,000 BID $ 90,500 $ 90,500 Bond and Interest $ 7,319,220 $ 7,319,220 Central Garage $ 86,000 $ 32,285 $ 36,940 $ 50,822 $ 220,357 $ 1,137,608 $ - $ 1,564,012 General $ 1,048,575 $ 8,304,616 $ 4,266,664 $ 3,970,109 $ 21,632,723 $ 150,000 $ 2,128,846 $ 985,000 $ 42,486,533 Golf Course $ 2,000 $ 125,650 $ 59,061 $ 59,112 $ 381,283 $ 328,700 $ - $ 955,806 Health Insurance $ 111,805 $ 5,835,204 $ 600,543 $ 200,000 $ 6,747,552 Neighborhood Parks $ 10,000 $ 10,000 Sanitation $ 347,500 $ 947,587 $ 134,596 $ 174,458 $ 789,870 $ 742,213 $ 411,500 $ 3,547,724 Solid Waste $ 264,050 $ 360,026 $ 239,149 $ 83,645 $ 132,638 $ 495,746 $ 321,743 $ 1,175,000 $ 3,071,997 Special Alcohol $ 213,751 $ 213,751 Special Parks $ 259,000 $ 259,000 Special Gas Tax $ 946,243 $ 525,830 $ 1,472,073 Special Sales: Econ Dev $ 480,000 $ 480,000 Special Sales: Capital $ 6,291,080 $ 250,000 $ 3,073,878 $ 9,614,958 Tourism $ 914,818 $ 741,744 $ 1,656,562 Water/Wastewater $ 2,856,500 $ 4,544,704 $ 2,620,000 $ 541,715 $ 716,071 $ 3,198,259 $ 3,150,245 $ 4,180,000 $ 21,807,494 Workers' Comp Re-serve $ 430,418 $ - $ 430,418 Grand Total $ 12,162,948 $ 17,971,510 $ 10,178,369 $ 11,022,918 $ 5,789,118 $ 27,089,078 $ 350,000 $ 8,387,885 $ 10,567,122 $ 103,518,948 2019 Budget Expenses
35
Fund Balance Comparison
Fund 2016 Actual 2017 Actual 2018 Revised 2019 Budget "Target" Balance
Tax Funds:
General 3,514,903$ 5,444,414$ 6,518,380$ 7,224,362$ 8,500,000$
Bond and Interest 1,074,511$ 1,085,363$ 638,749$ 224,171$ 200,000$
Total Tax Funds 4,589,414$ 6,529,777$ 7,157,129$ 7,448,533$ 8,700,000$
Special Revenue:
Special Sales- Capital 1,056,649$ 2,057,776$ 1,730,215$ 879,037$ 750,000$
Special Sales - ED 1,104,402$ 1,002,103$ 834,800$ 711,787$ 50,000$
Arts and Humanities 154,132$ 104,579$ 42,446$ 61,297$ 100,000$
BID 7,962$ 13,304$ 13,304$ 13,331$ -$
Tourism 367$ 847$ 1,027$ 1,177$ -$
Neighborhood Parks 48,344$ 21,599$ 32,099$ 27,649$ -$
Special Parks 104,905$ 113,801$ 109,933$ 64,844$ 50,000$
Special Alcohol 134$ 164$ 164$ 164$ -$
Special Gas 387,919$ 753,939$ 911,737$ 1,020,455$ 500,000$
Bicentennial Center 41,341$ 57,981$ 83,201$ 122,697$ -$
Total Special Revenue 2,906,155$ 4,126,093$ 3,758,926$ 2,902,438$ 1,450,000$
Internal Service:
Workers' Comp Reserve 875,896$ 790,389$ 889,105$ 777,120$ 750,000$
Health Insurance 1,600,343$ 2,050,972$ 2,293,115$ 3,099,146$ 1,500,000$
Central Garage (18,578)$ 20,479$ 31,930$ 109,101$ 100,000$
Total Internal Service 2,457,661$ 2,861,840$ 3,214,150$ 3,985,367$ 2,350,000$
Enterprise:
Sanitation 1,041,378$ 1,528,627$ 749,877$ 655,653$ 500,000$
Solid Waste 2,740,804$ 3,829,457$ 2,571,916$ 2,379,919$ 500,000$
Golf Course 99,978$ 116,032$ 90,201$ 100,741$ 100,000$
Water and Sewer 9,229,332$ 10,846,057$ 10,416,287$ 9,716,312$ 5,000,000$
Total Enterprise 13,111,492$ 16,320,173$ 13,828,281$ 12,852,625$ 6,100,000$
Total All Funds 23,064,722$ 29,837,883$ 27,958,486$ 27,188,963$ 18,600,000$
Fund Balance Comparison
36
Page left blank intentfonally
37
GENERAL FUND
REVENUES
38
General Fund Revenue
2016 2017 2018 2019
ACTUAL ACTUAL REVISED BUDGET
Real Estate & Pers Prop 7,955,847$ 8,833,758$ 8,691,050$ 9,575,885$
Revitalization Rebate 68,851$ 104,548$ -$ 104,000$
Delinquent Property Tax 185,221$ 157,054$ 180,000$ 160,000$
Payment in Lieu of Tax (14,158)$ 5,448$ 20,000$ 6,000$
Vehicle Tax 1,017,981$ 1,016,439$ 1,079,976$ 1,008,720$
Recreational Vehicle Ta -$ -$ 1,026$ -$
16/20 M Tax -$ -$ 2,665$ -$
Sales Tax--Countywide 7,226,045$ 7,256,208$ 7,628,897$ 7,819,619$
Sales Tax--City 5,554,846$ 5,649,824$ 5,863,000$ 6,009,575$
Franchise Tax - Gas 799,288$ 869,623$ 928,660$ 956,520$
Franchise Tax - Electri 3,650,651$ 3,701,498$ 3,888,250$ 4,004,898$
Franchise Tax - Telepho 126,552$ 100,672$ 120,000$ 123,600$
Wireless Com. Franchise 23,649$ 4,756$ 40,000$ 5,000$
Franchise Tax - Cable 531,028$ 522,107$ 550,000$ 566,500$
Franchise - Water/Waste -$ -$ 1,200,000$ 1,200,000$
Host Fee - Solid Waste -$ -$ -$ -$
Video Service Franchise 16,549$ 16,608$ 15,178$ 15,633$
Liquor Tax 177,819$ 202,255$ 192,092$ 213,751$
Federal Grants -$ -$
Oil Well Lease 2,170$ 3,164$ 6,550$ 3,090$
Administrative Fees 24,932$ 4,287$ 40,000$ 5,150$
Tax Exemption Fees 300$ 500$ -$ -$
Surety Deposits 37,702$ 34,645$ 31,323$ 36,050$
Food -$ -$ -$ -$
Investment Income 87,850$ 9,897$ 91,387$ 10,000$
Returned Check Charges 300$ 235$ -$ 200$
Other Reimbursements 7,308$ -$ 53,138$ 20,000$
Risk Reimbursements 85,687$ 136,639$ 12,509$ 75,000$
Donations-Human Relatio 25$ -$ -$ -$
Sale Of Real Estate 2,121$ 23,304$ -$ -$
Sale of Assets -$ -$ -$ -$
Sale Of Commodities 16,205$ 12,390$ 22,889$ 13,000$
Sale Of Salvage 27,271$ 18,552$ 40,000$ 15,000$
Other Miscellaneous 91,816$ 261,836$ 92,320$ 207,056$
Petty Cash-Cash Long 69$ 55$ -$ -$
Interfund Serv. Prov.4,551,500$ 4,126,500$ 3,909,850$ 3,341,500$
Federal Grants -$ -$ -$ -$
State Grants 1,932$ -$ -$ -$
Ems - County 989,621$ 795,000$ 995,000$ 1,005,255$
Other Rental -$ -$ 12,000$ -$
39
General Fund Revenue
2016 2017 2018 2018
ACTUAL ACTUAL BUDGET BUDGET
Municipal Court 1,200,181$ 979,336$ 1,147,395$ 1,181,817$
Registration Fees 465$ 1,180$ 5,000$ 2,060$
Ems-Bc/Bs 440,158$ 392,020$ 404,000$ 400,000$
Ems-Medicare 1,031,569$ 914,340$ 1,025,000$ 935,000$
Ems-Medicaid/Welfare 127,709$ 111,811$ 121,200$ 115,000$
Ems-Other Insurance 454,208$ 444,709$ 450,000$ 463,500$
Ems-Individual 130,829$ 152,709$ 125,000$ 140,000$
Ems - Collection Agency 72,324$ 75,456$ 75,000$ 75,000$
Fire Prot. Outside City 242,746$ 164,898$ 245,000$ 200,000$
Rescue Services -$ -$ 1,000$ -$
Hazmat Fees -$ -$ 4,000$ -$
Weed Cutting 67,594$ 46,313$ 72,000$ 61,800$
Alarm Monitoring 31,164$ 55,895$ 20,000$ 41,200$
Permits & Licenses - Co 1,268$ 1,429$ 1,000$ 1,030$
Electrian Licenses 15,250$ 13,720$ 15,750$ 12,360$
Mobile Home Craftsman 265$ 35$ 770$ 103$
Mechanical Contractor 10,887$ 7,864$ 11,390$ 8,240$
Plumbers 9,820$ 5,745$ 10,320$ 7,210$
Concrete Const. Permit 1,478$ 1,522$ 2,000$ 1,545$
Housemoving Permits -$ -$ 300$ -$
Building & Inspection 537,803$ 431,310$ 459,034$ 472,805$
Registered Craftsman 4,677$ 4,125$ 5,180$ 4,635$
Licensed Contractor 46,314$ 20,667$ 46,810$ 25,750$
Solid Fuel App Contract 55$ -$ 560$ -$
SWPPP-LD Commercial 1,178$ 1,020$ 1,680$ 1,030$
ROW Excavation Permit 9,208$ 11,623$ 9,710$ 8,240$
Land Distb Reinspection -$ -$ 100$ -$
Land Disturb Permit-Res 504$ 647$ 500$ 515$
Levee Permit 318$ 212$ 1,000$ 206$
ROW Dumpster Permit 37$ -$ 100$ -$
Utility ROW Permit -$ -$ -$ -$
Other Licenses & Permit 40,400$ 35,890$ 40,900$ 30,900$
Private Club 9,250$ 15,500$ 11,000$ 11,330$
Cereal Malt Beverage 4,050$ 3,550$ 4,550$ 3,605$
Cereal Malt Bev. Stamps 200$ (75)$ 600$ 103$
Retail Liquor 4,200$ 5,400$ 4,700$ 5,150$
Circus, Carnival 423$ 435$ 525$ 412$
Liquidation Sale -$ -$ 102$ -$
Tree Trimming 933$ 1,230$ 1,430$ 824$
Junk Dealers 950$ 980$ 1,529$ 927$
Pawnbrokers 250$ 125$ 750$ 129$
40
General Fund Revenue
2016 2017 2018 2018
ACTUAL ACTUAL BUDGET BUDGET
Taxicabs 560$ 395$ 1,060$ 515$
Taxicab Drivers 807$ 852$ 1,310$ 927$
Loudspeaker Permit 293$ 396$ 790$ 309$
Mobile Home Court 265$ -$ 770$ -$
Vendor, Peddler 1,293$ 2,362$ 1,790$ 2,369$
Refuse Haulers 2,843$ 5,471$ 3,340$ 4,120$
Bail Bondsman 532$ 702$ 1,030$ 515$
Merchant Police 12,076$ 15,514$ 15,000$ 15,000$
Animal 495$ 1,054$ -$ 515$
Street Parade Permit 276$ 270$ 357$ 368$
Scrap Metal Register Re 100$ 100$ -$ -$
S.E. ALCOHOL RETAILERS 25$ 25$ -$ 26$
Other Reimburse-PD 136,512$ 136,999$ 150,000$ 150,000$
Other Reimburse-Fire 10,563$ 9,350$ 5,000$ 7,500$
Donations -$ -$ -$ -$
Donations Police Dept (1,725)$ 1,000$ -$ -$
Donations Fire Dept -$ -$ -$ -$
Sale of Assets -$ 2,600$ 10,000$ 1,000$
Other Miscellaneous 1,782$ -$ 2,280$ -$
Engineering -$ -$ 5,000$ -$
Street Cut 238,103$ 347,672$ 190,000$ 262,650$
Tree Donations -$ -$ 300$ -$
Other Miscellaneous 18,579$ -$ 19,080$ -$
Burial And Removal 30,933$ 36,473$ 35,000$ 36,050$
Grave Marker 2,660$ 2,835$ 1,640$ 1,689$
Title Transfer 35$ 40$ -$ -$
Sale Of Lots 20,601$ 20,837$ 21,000$ 20,000$
State Grants -$ -$ -$ -$
Museum - Rental -$ 210$ 400$ 412$
Rent Neighborhood Cente 26,279$ 27,083$ 25,000$ 25,750$
Rent Park Shelters 14,595$ 16,586$ 16,000$ 16,480$
Recreation Fees 149,461$ 134,909$ 160,000$ 164,800$
Natural Resource Fees 12,016$ 14,217$ 15,000$ 15,450$
Sale of Bike Helmets 1,262$ 1,704$ 1,000$ 1,030$
Baseball Tournaments 10,992$ 8,369$ 10,000$ 10,300$
Baseball - Youth League 38,170$ 49,096$ 41,310$ 42,550$
Softball Tournaments 12,852$ -$ 11,000$ -$
Softball - Youth League 27,309$ 32,870$ 28,890$ 29,757$
Soccer Program Fees 15,306$ 12,665$ 15,000$ 15,450$
Special Populations Fee 19,035$ 20,278$ 22,000$ 22,660$
Senior Program Fees 14,291$ 8,359$ 16,000$ 10,300$
41
General Fund Revenue
2016 2017 2018 2018
ACTUAL ACTUAL BUDGET BUDGET
Basketball Fees 16,118$ 7,393$ 17,000$ 10,300$
Volleyball Fees 16,965$ 16,830$ 17,000$ 17,510$
Baseball Fee Adult-Scho 14,295$ 10,025$ 13,000$ 13,390$
Softball Fee Adult-Scho 44,894$ 45,320$ 41,000$ 46,680$
Football Fees -$ -$ 500$ -$
Other Use Fees 9,307$ 100$ 10,000$ 103$
Activity Seniors 22,020$ 15,386$ 20,000$ 20,600$
Activity Ticket Money 3,203$ 1,585$ 1,500$ 1,545$
Activity Lakewood 61,261$ 77,919$ 60,000$ 61,800$
Activity Special Pops 12,956$ 6,469$ 15,000$ 10,300$
FH-Basketball Tourn -$ 4,156$ 25,000$ 5,150$
FH-Volleyball Tourn -$ -$ -$ -$
FH-Other Tournaments -$ -$ 5,000$ -$
FH-Courtn Rental -$ 350$ 20,000$ 515$
FH-Turf Rental -$ 2,128$ 20,000$ 2,060$
FH-Other Rental -$ 325$ 5,000$ 515$
FH-Program Rental -$ -$ -$ -$
FH-Food & Beverage -$ 202$ 5,000$ 515$
FH-Basketball League -$ 12,611$ 1,607$ 10,300$
FH-Volleyball Leagues -$ 2,677$ (320)$ 5,150$
FH-Soccer Leagues -$ 2,746$ 1,528$ 6,180$
FH-Sponsorship -$ 1,500$ 500$ 515$
FH-Other Leagues -$ -$ 270$ 1,030$
Animal Shelter Fees 25,677$ 45,943$ 21,000$ 35,000$
Animal Impound Fees 15,378$ 13,720$ 15,880$ 13,390$
Animal Boarding Fees 6,182$ 6,133$ 7,000$ 6,180$
Animal License Fees 50,189$ 51,165$ 50,690$ 51,500$
Animal Misc Fees 148,493$ 84,979$ 148,990$ 128,750$
Animal Misc Fees -$ -$ -$ -$
Animal Shelter/County Fee 45,000$ 31,800$ 45,500$ 30,900$
Swimming Pool 408,623$ 405,283$ 450,000$ 432,600$
Food/Beverage 4,850$ 3,579$ 20,000$ 3,605$
Other Reimbursements 13,767$ 6,250$ 12,500$ 5,000$
Donations 11,180$ 23,644$ 5,000$ 5,000$
Other Miscellaneous 2,438$ 1,203,234$ 5,000$ 5,000$
Federal Grants 131,734$ 136,055$ 150,000$ 130,000$
Plats And Rezoning 8,321$ 11,021$ 10,000$ 10,300$
Vacation Fees 515$ 875$ 500$ 515$
Wireless Permit -$ -$ -$ -$
Fair Housing 51,750$ -$ 48,700$ 48,700$
Other Reimbursements -$ -$ -$ -$
Donations 200$ 48$ -$ -$
Other Miscellaneous -$ 2,500$ -$ -$
Transfers Operating -$ 500,000$ -$ 500,000$
GENERAL FUND TOTALS 39,696,179$ 41,420,712$ 42,136,391$ 43,198,572$
42
Page left blank intentfonally
43
GENERAL FUND
EXPENDITURES
44
General Fund: City Commission
The Commission is comprised of five members elected at-large. Candidates receiving the largest and sec-
ond largest number of votes respectfvely shall be elected for a four-year term, and the candidate receiv-
ing the third largest number of votes respectfvely shall be elected for a two-year term. Each year, the
Commission will choose one member to act as Mayor. The City Manager is appointed by the Governing
Body and acts as its primary agent, chief executfve and chief administratfve officer in accordance with
state statute. Other city officers and employees are appointed by the City Manager.
City Commissioners
Karl Ryan, Mayor
Trent Davis, Vice-Mayor
Melissa Hodges, Commissioner
Mike Hoppick, Commissioner
Joe Hay, Commissioner
To contact any of the commissioners, email citycommission@salina.org
Mayor
Karl
Ryan
Vice-Mayor
Dr. Trent
Davis
Commissioner
Mike
Hoppick
Commissioner
Melissa
Hodges
Commissioner
Joe
Hay
Photo courtesy of the Salina Journal
45
General Fund: City Commission
CITY COMMISSION 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries 18,000$ 18,000$ 18,000$ 18,000$ 18,000$
PERSONNEL SERVICES TOTAL 18,000$ 18,000$ 18,000$ 18,000$ 18,000$
Unemployment 47$ 29$ 50$ 37$ 39$
Social Security 1,116$ 1,116$ 1,195$ 1,209$ 1,116$
Medicare 261$ 261$ 278$ 283$ 295$
EMPLOYEE BENEFITS TOTAL 1,424$ 1,406$ 1,523$ 1,529$ 1,450$
Office Supplies 30$ -$ 32$ 32$ -$
Books & Periodicals 430$ 561$ 462$ 462$ 600$
Public Education Supplies 11,645$ 82$ 12,474$ 12,474$ 300$
Other Operating Supplies 2,749$ 2,103$ 2,940$ 2,940$ 2,500$
SUPPLIES TOTAL 14,854$ 2,746$ 15,908$ 15,908$ 3,400$
Rent/Lease - Buildings 374,236$ 367,403$ 385,000$ 399,000$ 410,970$
Employee Development 8,947$ 10,201$ 9,587$ 9,587$ 9,000$
Dues 20,440$ 4,063$ 21,893$ 21,893$ 23,000$
Legal Notices 9,857$ 21,640$ 10,553$ 10,553$ 22,000$
Other Contractual 3,357$ 44$ 3,591$ 3,591$ 4,000$
CONTRACTUAL SERVICES TOTAL 416,837$ 403,350$ 430,623$ 444,623$ 468,970$
CITY COMMISSION TOTAL 451,115$ 425,502$ 466,053$ 480,059$ 491,820$
46
General Fund: City Manager
The office of the City Manager is the office of the chief executfve of city government. City
Manager Jason Gage is appointed by the City Commission for an indefinite term and serves as
the City’s Chief Executfve and Administratfve Officer. As provided by state statute and city
ordinance, the City Manager's Office supervises and directs the administratfon of all City
departments to ensure that the laws, ordinances and resolutfons of the City are enforced.
The City Manager’s Office is responsible for recommending measures for adoptfon by the City
Commission, which are deemed necessary for the welfare of the citfzens and the efficient
administratfon of municipal government. Furthermore, the City Manager’s Office prepares a
proposed budget for the City Commission and is responsible for the appointment and
removal of all City employees.
Interim City Manager
Mike Schrage
47
General Fund: City Manager
CITY MANAGER 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries 559,762$ 603,245$ 599,615$ 608,377$ 635,754$
PT-Salaries -$ -$ -$ -$ -$
OT-Regular -$ 400$ -$ -$ 500$
Longevity Pay 2,527$ 2,982$ 2,492$ 3,101$ 3,000$
PERSONNEL SERVICES TOTAL 562,289$ 606,627$ 602,106$ 611,478$ 639,254$
Unemployment 1,411$ 934$ 1,410$ 1,124$ 1,175$
Social Security 31,372$ 34,216$ 33,609$ 39,386$ 36,953$
Medicare 8,468$ 9,105$ 9,074$ 9,211$ 9,626$
Life Insurance 1,170$ 1,260$ 1,205$ 1,313$ 1,300$
KPERS 55,560$ 55,595$ 56,681$ 58,527$ 61,453$
Other Benefits 14,860$ 15,617$ 14,860$ 15,792$ 16,000$
Transportation Allowance 14,928$ 14,928$ 14,930$ 13,754$ 15,000$
EMPLOYEE BENEFITS TOTAL 127,770$ 131,654$ 131,770$ 139,107$ 141,507$
Office Supplies 6,622$ 5,820$ 7,088$ 7,088$ 6,500$
Books & Periodicals 213$ 539$ 231$ 231$ 500$
SUPPLIES TOTAL 6,836$ 6,359$ 7,319$ 7,319$ 7,000$
Telephone 1,473$ 2,802$ 1,575$ 1,575$ 2,800$
Cell Phone Allowance 1,288$ 1,650$ 1,310$ 1,310$ 1,650$
Postage 8,016$ 186$ 8,589$ 8,589$ 500$
Employee Development 11,790$ 10,204$ 12,632$ 12,632$ 10,000$
Dues 2,961$ 4,258$ 3,171$ 3,171$ 4,250$
Other Contractual 119$ -$ 126$ 126$ 1,000$
CPI Expenses 6,526$ 7,617$ 6,993$ 6,993$ 10,000$
CONTRACTUAL SERVICES TOTAL 32,173$ 26,717$ 34,396$ 34,396$ 30,200$
Office Equipment -$ -$ 500$ 500$ 1,000$
CAPITAL OUTLAY TOTAL -$ -$ 500$ 500$ 1,000$
Health Insurance 72,084$ 77,713$ 79,475$ 81,223$ 81,223$
Workers' Compensation 8,000$ 5,040$ 6,924$ 6,924$ 5,242$
INTERFUND BENEFITS TOTAL 80,084$ 82,753$ 86,399$ 88,147$ 86,465$
CITY MANAGER TOTAL 809,151$ 854,110$ 862,488$ 880,947$ 905,426$
48
General Fund: Risk Management
The Risk Management budget unit operates under the auspices of the City Manager’s office. The
department manages the City insurance program for Property and Casualty coverage, General Liability,
Public officials Liability and associated actfvitfes. Staffing costs are covered in the budget for the City
Manager’s office.
RISK MANAGEMENT 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
Office Supplies -$ 39$ -$ -$ 200$
Books & Periodicals -$ -$ -$ 250$
SUPPLIES TOTAL -$ 39$ -$ -$ 450$
Insurance 453,867$ 487,138$ 486,087$ 486,087$ 512,106$
Claims Paid 128,892$ 114,176$ 68,250$ 68,250$ 99,750$
Other Professional Services 3,250$ 3,250$ 3,486$ 3,486$ 10,000$
Telephone 107$ 258$ -$ -$ 300$
Postage 11$ 3$ 116$ 116$ 100$
Employee Development -$ -$ 11$ 11$ 1,000$
Dues 480$ 480$ 515$ 515$ 500$
CONTRACTUAL SERVICES TOTAL 586,607$ 605,305$ 558,464$ 558,464$ 623,756$
Office Equipment 220$ -$ 1,000$ 1,000$ 1,000$
CAPITAL OUTLAY TOTAL 220$ -$ 1,000$ 1,000$ 1,000$
RISK MANAGEMENT TOTAL 586,827$ 605,344$ 559,464$ 559,464$ 625,206$
49
General Fund: Legal Services
General legal services are provided by contracted legal counsel to the City Commission, City Manager,
administratfve staff and advisory commissions on a variety of municipal matters. These services in-
clude legal opinions, preparatfon of ordinances, resolutfons, contracts and agreements. The City's legal
counsel represents the City in most litfgatfon.
Legal services are provided under contract with a local law firm, Clark, Mize & Linville Chartered for
normal legal work connected with City business. Other specific legal services are rendered at an hourly
rate under contract.
LEGAL SERVICES 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED ADOPTED ADOPTED
Office Supplies -$ -$ -$ -$ -$
Books & Periodicals -$ 205$ -$ -$ 225$
SUPPLIES TOTAL -$ 205$ -$ -$ 225$
Legal Services 513,297$ 513,295$ 549,738$ 549,738$ 550,000$
Employee Development -$ 65$ -$ -$ 65$
Dues 730$ 695$ 777$ 777$ 700$
CONTRACTUAL SERVICES TOTAL 514,027$ 514,055$ 550,515$ 550,515$ 550,765$
LEGAL SERVICES TOTAL 514,027$ 514,260$ 550,515$ 550,515$ 550,990$
50
General Fund: Municipal Court
The purpose of the Salina Municipal Court is to assure equal access, fair treatment, and just and effi-
cient adjudicatfon of alleged violatfons of city codes for all people.
The Municipal Court hears misdemeanor, criminal and traffic cases. Types of cases include domestfc
violence, petty theft, disorderly conduct, DUI, parking and animal control.
Under Kansas law, a person can be brought to trial after a complaint or traffic citatfon has been filed.
The complaint or citatfon is a document that outlines what the person is charged with and states that
the actfons is unlawful.
When fines are owed to the court, the defendant may do community service work towards payment
of a fine. Credit is given at the rate of $5 per hour for community service work towards the fine and
must be done at a non-profit organizatfon, excluding churches.
51
General Fund: Municipal Court
MUNICIPAL COURT 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries 537,304$ 624,515$ 575,564$ 636,292$ 664,925$
PT-Salaries 16,340$ -$ 17,500$ -$ -$
OT-Regular 1,530$ 1,613$ 1,638$ 1,638$ 3,000$
Longevity Pay 5,681$ 6,017$ 5,650$ -$ -$
PERSONNEL SERVICES TOTAL 560,854$ 632,144$ 600,351$ 637,929$ 667,925$
Unemployment 1,259$ 874$ 1,260$ 1,030$ 1,076$
Social Security 32,189$ 36,392$ 6,292$ 36,201$ 37,830$
Medicare 7,528$ 8,511$ 8,065$ 8,466$ 8,847$
Life Insurance 1,305$ 1,473$ 1,339$ 1,634$ 1,591$
KPERS 51,083$ 55,699$ 52,106$ 60,320$ 61,269$
Transportation Allowance 524$ 2,489$ 520$ 3,065$ 3,500$
EMPLOYEE BENEFITS TOTAL 93,888$ 105,439$ 69,582$ 110,717$ 114,114$
Office Supplies 3,525$ 3,129$ 3,780$ 3,780$ 3,800$
Books & Periodicals 634$ 494$ 767$ 550$ 700$
Maintenance Supplies 716$ 463$ 3,087$ 3,087$ 550$
Crime Victims Fund 2,886$ 2,019$ -$ -$ 3,100$
Other Operating Supplies -$ -$ -$ 500$ 500$
SUPPLIES TOTAL 7,761$ 6,105$ 7,634$ 7,917$ 8,650$
Medical Services 1,650$ 12,021$ 1,764$ 17,000$ 17,000$
Housing Prisoners 386,343$ 512,309$ 400,000$ 480,300$ 500,000$
Prisoner Transport 26,057$ 19,247$ 30,000$ 26,000$ 26,000$
Other Professional Services 128,094$ 97,476$ 137,193$ 105,000$ 105,000$
Telephone 3,176$ 2,352$ 3,402$ 3,000$ 3,000$
Cell Phone Allowance 813$ 900$ 830$ 1,000$ 900$
Postage 75$ 592$ 84$ -$ -$
Employee Development 3,813$ 4,656$ 4,085$ 5,000$ 4,500$
Dues 1,480$ 1,250$ 1,586$ 1,586$ 1,600$
Printing 1,039$ 798$ 1,113$ 1,113$ 1,200$
Repair-Buildings 3,672$ 4,607$ 3,938$ 3,938$ 5,000$
Credit Card Fees/Expense 50$ 48$ 53$ -$ -$
State Fees 158,091$ 122,213$ 169,313$ 157,000$ 157,000$
Refunds 1,681$ 2,479$ 1,796$ 3,000$ 3,000$
Other Contractual 56,891$ 62,483$ 61,614$ 65,000$ 65,000$
CONTRACTUAL SERVICES TOTAL 772,923$ 843,431$ 816,768$ 868,936$ 889,200$
Office Equipment 444$ 6,035$ 6,000$ 14,000$ 16,000$
CAPITAL OUTLAY TOTAL 444$ 6,035$ 6,000$ 14,000$ 16,000$
Health Insurance 122,850$ 147,981$ 135,440$ 171,235$ 163,824$
Workers' Compensation 9,300$ 5,859$ 8,053$ 683$ 6,093$
INTERFUND BENEFITS TOTAL 132,150$ 153,840$ 143,493$ 171,918$ 169,917$
MUNICIPAL COURT TOTAL 1,568,022$ 1,746,994$ 1,643,826$ 1,811,418$ 1,865,807$
52
General Fund: Human Resources
The mission of the Human Resources department is to recruit, retain and develop employees to provide
services to the citfzens of our community while upholding the City of Salina Organizatfonal Values.
The Human Resources Department is responsible for personnel policy development and oversight, em-
ployee benefit program administratfon, health insurance, workers' compensatfon, wellness initfatfves,
payroll processing, pay plan administratfon, recruitment and selectfon, discipline and grievance proce-
dures, performance evaluatfons and personnel record maintenance and retentfon for over 430 full-tfme
equivalent employees.
The City of Salina considers applicants for all jobs without regard to race, religion, sex, age, natfonal
origin, ancestry, or disability.
53
General Fund: Human Resources
HUMAN RESOURCES 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries 217,008$ 226,023$ 230,000$ 233,572$ 244,082$
PT-Salaries -$ -$ 1,000$ -$ 4,912$
OT-Regular 2,962$ 654$ 3,000$ 680$ 3,000$
Longevity Pay 1,869$ 2,037$ 2,254$ 2,118$ 2,500$
Earned Leave 309,679$ 241,983$ 350,000$ 100,000$ 261,342$
PERSONNEL SERVICES TOTAL 531,518$ 470,697$ 586,254$ 336,370$ 515,836$
Unemployment 499$ 324$ 500$ 385$ 403$
Social Security 12,744$ 13,447$ 52,911$ 13,496$ 14,104$
Medicare 2,981$ 3,145$ 12,374$ 3,156$ 3,298$
Life Insurance 474$ 488$ 475$ 475$ 500$
KPERS 20,930$ 20,109$ 21,351$ 21,967$ 22,120$
Wellness Program 13,163$ 7,446$ 13,000$ 910$ -$
Transportation Allowance -$ -$ 500$ -$ 200$
EMPLOYEE BENEFITS TOTAL 50,790$ 44,959$ 101,112$ 40,390$ 40,625$
Office Supplies 3,074$ 3,129$ 4,000$ 4,000$ 4,000$
Books & Periodicals -$ -$ 1,400$ 1,400$ 1,400$
Wearing Apparel -$ -$ -$ -$ -$
SUPPLIES TOTAL 3,074$ 3,129$ 5,400$ 5,400$ 5,400$
Employee Recognition 6,226$ 6,086$ 8,000$ 8,000$ 8,000$
Other Professional Services 300$ -$ 300$ 300$ -$
Telephone 551$ 2,017$ 490$ 490$ 550$
Cell Phone Allowance 300$ 300$ 300$ 300$ 300$
Postage 1,383$ 1,713$ 2,600$ 2,600$ 2,600$
Employee Development 604$ 1,403$ 4,500$ 4,500$ 4,500$
Dues 525$ 724$ 1,000$ 1,000$ 1,000$
Employee Recruitment 82,068$ 76,919$ 60,000$ 60,000$ 62,000$
Printing 1,562$ 1,344$ 1,500$ 1,500$ 1,750$
Other Contractual 19,800$ 13,398$ 26,000$ 26,000$ 26,000$
CONTRACTUAL SERVICES TOTAL 113,319$ 103,903$ 104,690$ 104,690$ 106,700$
Office Equipment -$ -$ 3,150$ 3,150$ 3,150$
CAPITAL OUTLAY TOTAL -$ -$ 3,150$ 3,150$ 3,150$
Health Insurance 28,926$ 30,657$ 31,889$ 32,023$ 32,023$
Workers' Compensation 3,500$ 2,205$ 2,748$ 2,748$ 2,293$
INTERFUND BENEFITS TOTAL 32,426$ 32,862$ 34,637$ 34,771$ 34,316$
HUMAN RESOURCES TOTAL 731,128$ 655,550$ 835,243$ 524,772$ 706,027$
54
General Fund: Community Relations
The mission of the City of Salina Community Relatfons Division and the Human Relatfons Commission is
to eliminate discriminatfon and to establish equality and justfce for people in Salina through civil rights
enforcement, advocacy and educatfon.
The division investfgates complaints alleging discriminatfon in employment, public accommodatfons
and housing. Together the commission and division work as a civil rights enforcement agency.
No Cost Services Provided by the Division:
Civil rights consultatfons for individuals, employers, employees, educatfonal instftutfons, municipal-
itfes, public accommodatfon, civic groups, tenants, landlords and organizatfons
Assistance filing discriminatfon complaints
Assistance with landlord/tenant concerns
Sample forms and informatfon pertaining to civil rights issues
Diversity/cultural awareness training
Disability sensitfvity training
Training courses that provide up-to-date informatfon on the Fair Housing Act, the Americans with
Disabilitfes Act (ADA), the Civil Rights Act of 1964, Sectfon 504 of the Rehabilitatfon Act, and ADA
access
In mid-2016, the Community Relatfons Department was combined with the Development Services De-
partment to form the Community & Development Services Department. More informatfon for this de-
partment can be found on page 88.
55
General Fund: Community Relations
CIOMMUNITY RELATIONS 2016 2017 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED ADOPTED
FT-Salaries 136,030$ 23,567$ -$ -$
Longevity Pay 1,229$ 184$ -$ -$
PERSONNEL SERVICES TOTAL 137,259$ 23,751$ -$ -$
Unemployment 317$ 35$ -$ -$
Social Security 8,132$ 1,429$ -$ -$
Medicare 1,902$ 334$ -$ -$
Life Insurance 316$ 43$ -$ -$
KPERS 12,991$ 1,657$ -$ -$
Transportation Allowance 786$ -$ -$ -$
EMPLOYEE BENEFITS TOTAL 24,443$ 3,498$ -$ -$
Office Supplies 1,796$ 521$ -$ -$
Books & Periodicals -$ -$ -$ -$
Public Education Supplies 1,265$ -$
SUPPLIES TOTAL 3,061$ 521$ -$ -$
Other Professional Services 5,961$ 1,760$
Telephone 635$ 1,086$ -$ -$
Cell Phone Allowance 75$ -$ -$ -$
Postage 177$ 425$ -$ -$
Employee Development 3,257$ 5,520$ -$ -$
Dues -$ -$ -$ -$
Printing 98$ 404$ -$ -$
Other Contractual 5,423$ 2,779$ -$ -$
Exhibits -$ -$ -$ -$
CONTRACTUAL SERVICES TOTAL 15,624$ 11,974$ -$ -$
Office Equipment 1,463$ 1,570$ -$ -$
CAPITAL OUTLAY TOTAL 1,463$ 1,570$ -$ -$
Health Insurance 21,258$ 3,231$ -$ -$
Workers' Compensation 3,000$ -$ -$ -$
INTERFUND BENEFITS TOTAL 24,258$ 3,231$ -$ -$
Interfund Service Prov
TRANSFERS TOTAL -$ -$ -$ -$
COMMUNITY RELATIONS TOTAL 206,110$ 44,545$ -$ -$
56
General Fund: Finance and Administration
The mission of the Finance and Administratfon Department is to provide excellent service to our custom-
ers, both from within and outside of the organizatfon, consistent with the City of Salina Statement of Or-
ganizatfonal Values, and for the benefit of the community at large.
The Department of Finance and Administratfon includes three divisions: the City Clerk’s Office, Ac-
countfng, Budgetfng and Financial Reportfng and Water Customer Accountfng (Water Billing).
City Clerk’s Office
The City Clerk’s Office maintains, protects, and preserves the official records of the City of Salina. Access to
or copies of public records may generally be obtained by filing a request with the City Clerk. The City clerk
prepares and assembles the weekly City Commission agenda and informatfon packet, as well as preparing
the official record (minutes) of each City Commission meetfng. The office is also responsible for maintain-
ing and updatfng the City Code, recording and certffying special assessments, receiptfng most general rev-
enues of the City, coordinatfng the bid process, taking expressions of interest for City Boards and Commis-
sions and coordinatfng appointments, and issuing most trades and occupatfon licenses.
Accountfng, Budgetfng & Financial Reportfng
This division provides for planning, control, recording, and reportfng of all financial matters. This includes
accounts receivable (except for Utflitfes), accounts payable, treasury management, including banking and
investments, payroll entries, purchasing, and temporary and long term debt management. The Division
coordinates the operatfng and capital budget process and prepares all budgetfng documents. Finally, this
office coordinates the annual independent audit, and prepares the Comprehensive Annual Financial Re-
port.
57
General Fund: Finance & Administration
FINANCE 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries 453,499$ 378,175$ 505,789$ 485,471$ 479,062$
PT-Salaries 143$ -$ 155$ -$ -$
OT-Regular 7,012$ 7,528$ 7,509$ 7,509$ 8,000$
Longevity Pay 4,848$ 4,267$ 5,528$ 4,437$ 4,500$
PERSONNEL SERVICES TOTAL 465,501$ 389,970$ 518,980$ 497,416$ 491,562$
Unemployment 1,112$ 573$ 1,150$ 823$ 860$
Social Security 28,470$ 23,745$ 43,072$ 28,855$ 25,644$
Medicare 6,658$ 5,553$ 8,164$ 6,748$ 7,128$
Life Insurance 935$ 784$ 968$ 1,119$ 800$
KPERS 45,158$ 34,076$ 46,066$ 46,544$ 48,871$
Transportation Allowance 3,406$ 1,179$ 3,410$ 3,065$ 3,410$
EMPLOYEE BENEFITS TOTAL 85,740$ 65,909$ 102,830$ 87,154$ 86,713$
Petty Cash -Short -$ -$ -$
Office Supplies 6,132$ 1,954$ 5,000$ 5,000$ 5,000$
Books & Periodicals 215$ 541$ 1,500$ 1,500$ 1,500$
Wearing Apparel -$ -$ -$ -$ -$
Other Operating Supplies 11,090$ 20$ 11,900$ 11,900$ 11,900$
SUPPLIES TOTAL 17,437$ 2,515$ 18,400$ 18,400$ 18,400$
Auditing Services -$ 7,400$ 25,000$ 25,000$ 25,000$
Refund Surety Deposits 61,750$ 46,815$ 52,500$ 52,500$ 52,500$
Telephone 134$ 5,328$ 150$ 150$ 4,800$
Cell Phone Allowance -$ 225$ -$ 325$ 625$
Postage 24,295$ 8,229$ 10,000$ 10,000$ 9,000$
Employee Development 6,330$ 7,605$ 6,800$ 6,800$ 6,800$
Dues 503$ 680$ 1,000$ 1,000$ 1,000$
Printing 1,635$ 2,158$ 1,800$ 1,800$ 1,800$
Credit Card Fees/Expense 2,929$ 2,057$ 2,700$ 2,700$ 2,700$
Refunds -$ -$ -$ -$ -$
Other Contractual 92,028$ 297,703$ 80,000$ 80,000$ 76,050$
EMS Contractual 7,205$ 7,892$ 10,400$ 10,400$ 10,400$
CONTRACTUAL SERVICES TOTAL 196,810$ 386,093$ 190,350$ 190,675$ 190,675$
Office Equipment 3,550$ 30$ 5,000$ 5,000$ 5,000$
CAPITAL OUTLAY TOTAL 3,550$ 30$ 5,000$ 5,000$ 5,000$
Health Insurance 57,312$ 51,285$ 63,189$ 73,010$ 73,010$
Workers' Compensation 5,500$ 3,465$ 4,764$ 4,764$ 3,604$
INTERFUND BENEFITS TOTAL 62,812$ 54,750$ 67,953$ 77,774$ 76,614$
FINANCE TOTAL 831,849$ 899,268$ 903,513$ 876,420$ 868,964$
58
General Fund: Computer Technology
The mission of the Computer Technology department is to enhance our organizatfon's ability to provide
public services through the use of technology.
The Computer Technology Department is an internal service department that provides technical services
for the City of Salina, and i5 server support for both the City of Salina and Saline County. Support provided
includes system management, user support, programming, PC installatfon and repair, training services,
management of the city network and infrastructure, protectfng city data from outside threats, disaster
recovery, backup and storage of city data, developing and maintaining the city’s intranet and internet web
sites, and planning for future technology needs.
59
General Fund: Computer Technology
COMPUTER TECHNOLOGY 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries 413,229$ 462,106$ 448,000$ 483,573$ 459,748$
OT-Salaries 168$ 64$ 1,000$ 67$ 100$
Longevity Pay 3,892$ 4,144$ 4,360$ 4,310$ 5,000$
Earned Leave 2,982$ 3,148$ 3,200$ 15,000$ 3,200$
PERSONNEL SERVICES TOTAL 420,271$ 469,463$ 456,560$ 502,950$ 468,048$
Unemployment 956$ 658$ 700$ 889$ 929$
Social Security 24,607$ 27,563$ 45,058$ 31,377$ 32,789$
Medicare 5,755$ 6,446$ 8,540$ 7,338$ 6,962$
Life Insurance 938$ 1,039$ 950$ 1,174$ 1,122$
KPERS 39,692$ 41,056$ 40,491$ 50,249$ 45,162$
Transportation Allowance 2,040$ 2,040$ 2,040$ 1,989$ 2,000$
EMPLOYEE BENEFITS TOTAL 73,987$ 78,802$ 97,780$ 93,016$ 88,964$
Office Supplies 872$ 794$ 1,500$ 1,500$ 1,500$
Printer Supplies 7,472$ 4,784$ 9,000$ 9,000$ 8,000$
Computer Tapes -$ -$ 500$ 500$ 500$
Books & Periodicals 29$ 94$ 200$ 200$ 500$
Gas & Oil 75$ 87$ 360$ 360$ 360$
Maintenance Supplies-Vehicle & Equip 371$ 146$ 1,000$ 1,000$ 1,000$
Wearing Apparel -$ -$ -$ -$ -$
Other Operating Supplies 2,627$ 2,603$ 3,000$ 3,000$ 3,000$
SUPPLIES TOTAL 11,446$ 8,507$ 15,560$ 15,560$ 14,860$
Telephone 1,369$ 3,173$ 1,500$ 1,500$ 3,200$
Cell Phone Allowance 1,800$ 1,963$ 2,100$ 2,100$ 1,800$
Postage 112$ 19$ 150$ 150$ 150$
Employee Development 443$ 277$ 3,000$ 3,000$ 3,000$
Mileage/Travel -$ 220$ -$ -$ 1,800$
Dues 250$ 250$ 300$ 300$ 300$
Other Contractual 299,601$ 270,225$ 350,000$ 350,000$ 407,000$
AS/400 Hardware Maintenance -$ -$ -$ -$ -$
AS/400 Software Cost -$ -$ -$ -$ -$
NWS(Tyler) Software Cost 34,207$ 26,717$ 91,000$ 91,000$ 94,000$
CONTRACTUAL SERVICES TOTAL 337,782$ 302,843$ 448,050$ 448,050$ 511,250$
Office Equipment 410$ -$ 1,000$ 1,000$ 1,000$
Other Equipment 219,547$ 203,078$ 300,000$ 300,000$ 300,000$
Computers/Technology -$ -$ 125,000$ 125,000$ -$
CAPITAL OUTLAY TOTAL 219,957$ 203,078$ 426,000$ 426,000$ 301,000$
Health Insurance 78,028$ 83,555$ 86,027$ 89,266$ 78,107$
Workers' Compensation 6,600$ 4,158$ 5,712$ 5,712$ 4,324$
INTERFUND BENEFITS TOTAL 84,628$ 87,713$ 91,739$ 94,978$ 82,432$
COMPUTER TECHNOLOGY TOTAL 1,148,071$ 1,150,406$ 1,535,688$ 1,580,554$ 1,466,554$
60
General Fund: Police Department
The mission of the Police Department is to deliver police services equitably, effectfvely, and within the
context of democratfc values, in order to resolve community issues and problems and provide for
the safety and security of our citfzens.
The Salina Police Department is a full-service, municipal police organizatfon, consistfng of 114 full tfme
employees including 84 commissioned officers and 30 civilian staff. Our agency has been a natfonally
accredited law enforcement agency (CALEA) since 1996.
Our organizatfon includes four operatfng divisions: Administratfon, Patrol, Detectfves and Support. We
are responsible for a city of over 48,000 residents which encompasses 25 square miles.
The Salina Police Department maintains coverage 24 hours a day and houses the Emergency Communi-
catfons Center, which also dispatches for the Salina Fire Department, Saline County Sheriff’s Office and
the six volunteer fire districts which provide fire protectfon for rural Saline County.
The Salina Police Department responds to approximately 45,564 calls for service each year, includ-
ing responding to over 1,200 accidents.
POLICE DEPARTMENT 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries 5,264,062$ 5,168,769$ 5,551,859$ 5,334,830$ 5,025,000$
PT-Salaries 22,525$ 25,114$ 45,000$ 26,119$ 26,125$
OT-Salaries 539,903$ 506,955$ 578,345$ 527,234$ 510,000$
Longevity Pay 40,485$ 38,820$ 43,000$ 38,000$ 40,000$
PERSONNEL SERVICES TOTAL 5,866,975$ 5,739,659$ 6,218,204$ 5,926,182$ 5,601,125$
Unemployment 13,553$ 8,182$ 13,550$ 9,530$ 9,959$
Social Security 72,771$ 75,564$ 77,950$ 77,488$ 80,975$
Medicare 79,794$ 78,621$ 85,480$ 77,151$ 80,623$
Life Insurance 11,059$ 10,779$ 11,392$ 11,705$ 11,000$
KP&F 1,037,803$ 923,116$ 1,058,662$ 866,484$ 953,133$
KPERS 122,099$ 114,504$ 124,553$ 120,603$ 126,633$
Transportation Allowance 14,256$ 14,256$ 14,260$ 13,900$ 14,500$
EMPLOYEE BENEFITS TOTAL 1,351,336$ 1,225,022$ 1,385,847$ 1,176,861$ 1,276,823$
61
General Fund: Police Department
POLICE DEPARTMENT 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
Office Supplies 6,788$ 11,281$ 10,000$ 10,000$ 11,000$
Books & Periodicals 6,041$ 7,618$ 7,000$ 7,000$ 7,000$
Electrical & Lighting 12,904$ 2,403$ 11,000$ 11,000$ 7,500$
Janitorial 4,649$ 3,182$ 4,000$ 4,000$ 4,000$
Gas & Oil 87,840$ 99,131$ 90,000$ 90,000$ 100,000$
Maintenance Supplies-Vehicle & Equip 94,926$ 90,554$ 95,000$ 95,000$ 95,000$
Wearing Apparel 60,557$ 43,739$ 65,000$ 65,000$ 60,000$
Other Service Equip 33,717$ 54,808$ 60,000$ 60,000$ 60,000$
Tools 544$ 1,587$ -$ -$ -$
Training 70,421$ 68,167$ 75,000$ 75,000$ 75,000$
Public Education Supplies 2,158$ 1,390$ 2,000$ 2,000$ 2,000$
Photography Supplies 1,224$ 4,470$ 2,000$ 2,000$ 3,000$
Other Operating Supplies 9,959$ 10,007$ 12,000$ 12,000$ 12,000$
K9 Supplies 2,638$ 4,914$ 4,000$ 4,000$ 4,000$
SUPPLIES TOTAL 394,366$ 403,251$ 437,000$ 437,000$ 440,500$
Medical Services 1,242$ 1,012$ 1,000$ 1,000$ 1,000$
Other Professional Services 4,406$ 5,755$ 5,000$ 5,000$ 6,000$
Telephone 16,548$ 29,642$ 28,500$ 28,500$ 30,000$
Cell Phone Allowance 2,600$ 2,700$ 2,600$ 2,600$ 2,700$
Gas Service 261$ 397$ 300$ 300$ 300$
Postage 9,453$ 11,639$ 10,000$ 10,000$ 11,000$
Employee Development 2,017$ 6,744$ 1,000$ 1,000$ 4,000$
Dues 4,021$ 5,040$ 5,000$ 5,000$ 5,100$
Employee Recruitment 18,233$ 22,721$ 20,000$ 20,000$ 20,000$
Printing 5,892$ 4,396$ 5,000$ 5,000$ 5,000$
Repair-Radio 31,638$ 32,980$ 34,000$ 34,000$ 34,000$
Repair-Buildings 32,831$ 41,806$ 25,000$ 25,000$ 25,000$
Repair-Office Equip 20,147$ 20,380$ 20,000$ 20,000$ 3,500$
Other Contractual 77,823$ 89,202$ 169,000$ 169,000$ 187,310$
Dept. Accreditation 10,261$ 12,373$ 10,000$ 10,000$ 14,000$
CONTRACTUAL SERVICES TOTAL 237,375$ 286,787$ 336,400$ 336,400$ 348,910$
Office Equipment 449$ 5,383$ 4,000$ 4,000$ 5,000$
Radios 15,034$ 27,754$ 28,000$ 28,000$ 31,000$
Other Equipment 11,923$ 39,365$ 50,749$ 50,749$ 51,500$
CAPITAL OUTLAY TOTAL 27,406$ 72,502$ 82,749$ 82,749$ 87,500$
Health Insurance 994,156$ 972,262$ 1,096,053$ 999,050$ 999,050$
Workers' Compensation 120,000$ 55,517$ 103,858$ 103,858$ 57,738$
INTERFUND BENEFITS TOTAL 1,114,156$ 1,027,779$ 1,199,911$ 1,102,908$ 1,056,788$
POLICE DEPARTMENT TOTAL 8,991,613$ 8,755,000$ 9,660,111$ 9,062,101$ 8,811,646$
62
General Fund: Fire Department
Mission: Respond quickly, Perform professionally, Save lives and property, Be caring and compassionate to
all, Make sure “everyone goes home”
The Salina Fire Department provides fire protectfon, emergency medical services (EMS), rescue, and hazard-
ous materials services to the citfzens of Salina. Rescue and emergency medical services are extended into Sa-
line County by governmental agreement.
Protectfng the community is accomplished through rapid deployment of emergency resources, code enforce-
ment, and public educatfon for both fire and medical emergencies.
The Salina Fire Department is comprised of five divisions: Administratfon, Fire Preventfon, Emergency Medi-
cal Service (EMS), Training and Safety, and Fire Operatfons.
The Salina Fire Department is comprised of 91 employees; 80 of the employees are spread across three 24-
hour shifts that change daily at 0800. The remaining 11 positfons provide administratfve, support, and fire
preventfon services. The Salina Fire Department operates from four strategically located and staffed statfons.
Each year the Salina Fire Department responds to more than 3,100 fire related emergencies and 6,800 EMS
or medical related emergencies. In a 24 hour period, the department responds to an average of 20 emergen-
cy calls a day.
The Salina Fire Department provides specialized services for hazardous material responses, technical rescue,
vehicle extricatfon, swift water rescue, trench rescue, building collapse, and disaster management. Additfon-
ally, the Salina Fire Department serves the State of Kansas regionally for Hazardous Materials and Technical
Rescue Responses.
FIRE ADMINISTRATION 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries 399,842$ 424,352$ 400,000$ 444,392$ 462,623$
PT-Salaries 41,756$ 16,164$ 44,733$ 16,810$ 17,765$
OT-Salaries 3,933$ 4,978$ 4,213$ 4,213$ 5,000$
Longevity Pay 3,641$ 2,867$ 2,497$ 2,497$ 3,000$
PERSONNEL SERVICES TOTAL 449,172$ 448,360$ 451,442$ 467,912$ 488,388$
Unemployment 1,122$ 649$ 1,120$ 789$ 824$
Social Security 8,761$ 9,052$ 9,500$ 9,518$ 9,946$
Medicare 5,056$ 6,328$ 6,000$ 6,483$ 6,775$
Life Insurance 751$ 922$ 773$ 1,031$ 1,000$
KP&F 74,746$ 58,538$ 76,245$ 63,341$ 69,675$
KPERS 11,913$ 12,031$ 12,150$ 13,615$ 13,234$
Transportation Allowance 5,510$ 6,840$ 5,510$ 6,669$ 7,000$
EMPLOYEE BENEFITS TOTAL 107,858$ 94,360$ 111,298$ 101,445$ 108,454$
63
General Fund: Fire Administration
FIRE ADMINISTRATION 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
Office Supplies 1,747$ 2,224$ 1,900$ 1,900$ 1,900$
Books & Periodicals 1,888$ 974$ 2,050$ 2,050$ 2,050$
Shop Mechanic Supplies 1,125$ 3,608$ 1,200$ 1,200$ 1,200$
Paints 74$ 1,325$ 100$ 100$ 100$
Electrical & Lighting 535$ 1,950$ 600$ 600$ 600$
Janitorial 9,976$ 10,090$ 10,600$ 10,600$ 10,600$
Gas & Oil 41,000$ 37,343$ 44,000$ 44,000$ 44,000$
Maintenance Supplies-Vehicle & Equip 68,370$ 42,526$ 70,000$ 70,000$ 55,000$
Wearing Apparel 35,978$ 32,707$ 38,500$ 38,500$ 38,500$
SCBA's 22,851$ 21,768$ 24,000$ 24,000$ 24,000$
Hazardous Materials Equipment 7,337$ 5,191$ 7,850$ 7,850$ 7,850$
Tools 1,290$ 6,270$ 10,500$ 10,500$ 10,500$
Training Supplies 21,546$ 21,033$ 23,080$ 23,080$ 23,080$
Seeds, Plants, Tress 125$ -$ 150$ 150$ 150$
Other Operating Supplies 2,605$ 2,562$ 2,500$ 2,500$ 3,000$
SUPPLIES TOTAL 216,447$ 189,571$ 237,030$ 237,030$ 222,530$
Medical Services 13,185$ 12,760$ 15,000$ 15,000$ 15,000$
Other Professional Services 9,832$ 8,161$ 10,000$ 10,000$ 10,000$
Telephone 39,832$ 40,406$ 40,000$ 40,000$ 44,000$
Cell Phone Allowance 338$ 600$ 350$ 350$ 350$
Uniform Cleaning 488$ 742$ 525$ 525$ 525$
Postage 1,200$ 1,207$ 500$ 500$ 500$
Employee Development 20,611$ 28,289$ 29,800$ 29,800$ 36,800$
Dues 1,209$ 1,676$ 2,500$ 2,500$ 2,500$
Printing 465$ 175$ 500$ 500$ 500$
Repairs 1,717$ 2,290$ 2,450$ 2,450$ 2,450$
Repair-Radio 2,919$ 3,871$ 6,000$ 6,000$ 6,000$
Repair-Buildings 45,581$ 66,419$ 40,000$ 40,000$ 42,000$
Laundry & Towel Service 1,341$ 1,414$ 1,470$ 1,470$ 1,470$
Collection Fees 402$ 341$ 3,000$ 3,000$ 3,000$
Fire Conference 545$ 5,563$ 3,920$ 3,920$ 5,500$
Other Contractual 26,676$ 4,690$ 20,000$ 20,000$ 20,000$
Other Software Maintenance 2,835$ 2,808$ 3,000$ 3,000$ 3,000$
CONTRACTUAL SERVICES TOTAL 169,177$ 181,413$ 179,015$ 179,015$ 193,595$
Office Equipment 2,214$ 1,457$ 1,960$ 1,960$ 1,960$
Radios 9,499$ 8,432$ 16,500$ 16,500$ 16,500$
FF Physical Fitness Equipment -$ -$ -$ -$ 10,000$
Fire Station Equipment -$ -$ -$ -$ 2500
Firefighting Equipment 30,426$ 33,406$ 52,500$ 52,500$ 27,500$
Other Equipment 17,302$ 18,057$ 20,000$ 20,000$ 20,000$
Personnel Protective Equipment 28,086$ 26,835$ 33,700$ 33,700$ 33,700$
CAPITAL OUTLAY TOTAL 87,527$ 88,187$ 124,660$ 124,660$ 112,160$
Health Insurance 71,172$ 87,688$ 78,467$ 93,307$ 93,307$
Workers' Compensation 6,600$ 4,158$ 5,712$ 5,712$ 4,324$
INTERFUND BENEFITS TOTAL 77,772$ 91,846$ 84,179$ 99,019$ 97,632$
FIRE ADMINISTRATION TOTAL 1,107,954$ 1,093,737$ 1,187,624$ 1,209,080$ 1,222,758$
64
General Fund: Fire Department EMS
EMERGENCY MEDICAL SERVICES 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries 1,383,951$ 1,605,160$ 1,442,000$ 1,685,195$ 1,710,401$
PT-Salaries -$ -$ -$ -$ -$
OT-Regular 56,339$ 63,475$ 60,348$ 60,348$ 65,000$
Longevity Pay 9,079$ 10,329$ 12,372$ 10,500$ 11,000$
PERSONNEL SERVICES TOTAL 1,449,369$ 1,678,963$ 1,514,720$ 1,756,042$ 1,786,401$
Unemployment 3,238$ 2,286$ 3,240$ 2,877$ 3,007$
Social Security -$ -$ -$ -$ -$
Medicare 19,623$ 22,607$ 21,022$ 23,903$ 24,415$
Life Insurance 2,336$ 2,765$ 2,410$ 3,015$ 2,800$
KP&F 324,445$ 320,579$ 330,967$ 353,686$ 389,055$
Transportation Allowance -$ -$ -$ -$ -$
EMPLOYEE BENEFITS TOTAL 349,641$ 348,237$ 357,639$ 383,481$ 419,277$
Office Supplies 1,550$ 840$ 1,500$ 1,500$ 1,500$
Books & Periodicals 140$ 379$ 140$ 140$ 140$
Gas & Oil 34,055$ 44,150$ 35,800$ 35,800$ 35,800$
Maintenance Supplies-Vehicle & Equip 21,670$ 21,135$ 22,500$ 22,500$ 22,500$
Wearing Apparel 8,650$ 9,135$ 9,200$ 9,200$ 9,200$
Training Supplies 21,447$ 11,811$ 18,000$ 18,000$ 18,000$
Public Education Supplies -$ -$ 2,500$ 2,500$ 2,500$
Other Operating Supplies 51,736$ 43,350$ 53,000$ 53,000$ 53,000$
Prescription Drugs and Meds 21,637$ 25,558$ 22,600$ 22,600$ 24,860$
Disposable Supplies 52,616$ 65,174$ 55,000$ 55,000$ 60,000$
SUPPLIES TOTAL 213,500$ 221,532$ 220,240$ 220,240$ 227,500$
Medical Services 4,475$ 3,882$ 6,100$ 6,100$ 6,100$
Other Professional Services 31,851$ 30,116$ 34,000$ 34,000$ 34,000$
Telephone 19,678$ 31,214$ 25,500$ 25,500$ 25,500$
Cell Phone Allowance 300$ 300$ 310$ 310$ 310$
Uniform Cleaning 34$ 36$ 100$ 100$ 100$
Postage 3,626$ 4,173$ 3,000$ 3,000$ 3,000$
Employee Development 20,123$ 33,799$ 31,000$ 31,000$ 31,000$
Dues 1,614$ 1,790$ 1,700$ 1,700$ 1,700$
Printing 53$ 839$ 100$ 100$ 100$
Repairs 838$ 1,930$ 1,000$ 1,000$ 1,000$
Repair-Radio 3,145$ 876$ 3,300$ 3,300$ 3,300$
Refunds 16,266$ 16,030$ 17,000$ 17,000$ 17,000$
Other Contractual 30,768$ 11,615$ 25,000$ 25,000$ 25,000$
CONTRACTUAL SERVICES TOTAL 132,769$ 136,599$ 148,110$ 148,110$ 148,110$
EMS Equipment 60,328$ 64,586$ 75,000$ 75,000$ 75,000$
Personnel Protective Equipment 24,407$ 21,782$ 31,200$ 31,200$ 31,200$
CAPITAL OUTLAY TOTAL 84,735$ 86,368$ 106,200$ 106,200$ 106,200$
Health Insurance 282,868$ 350,617$ 311,861$ 362,400$ 362,400$
Workers' Compensation 25,000$ 15,750$ 21,637$ 21,637$ 16,380$
INTERFUND BENEFITS TOTAL 307,868$ 366,367$ 333,498$ 384,037$ 378,780$
EMERGENCY MEDICAL SERVICES TOTAL 2,537,882$ 2,838,066$ 2,680,407$ 2,998,111$ 3,066,269$
65
General Fund: Fire Department EMS Transfers
General Fund: Fire Department Suppression
EMERGENCY MEDICAL SERVICES 2016 2017 2018 2019
TRANSFERS EXPENDITURES ACTUAL ACTUAL ADOPTED ADOPTED
PT-Salaries -$ -$ -$ -$
PERSONNEL SERVICES TOTAL -$ -$ -$ -$
Unemployment -$ -$ -$ -$
Social Security -$ -$ -$ -$
Medicare -$ -$ -$ -$
EMPLOYEE BENEFITS TOTAL -$ -$ -$ -$
Office Supplies -$ -$ -$ -$
Books & Periodicals -$ -$ -$ -$
SUPPLIES TOTAL -$ -$ -$ -$
Wearing Apparel -$ -$ -$ -$
Training Supplies -$ -$ -$ -$
Other Operating Supplies 1,201$ -$ -$ -$
CONTRACTUAL SERVICES TOTAL 1,201$ -$ -$ -$
Other Equipment -$ -$ -$ -$
CAPITAL OUTLAY TOTAL -$ -$ -$ -$
Health Insurance -$ -$ -$ -$
Workers' Compensation 100$ 63$ -$ 66$
INTERFUND BENEFITS TOTAL 100$ 63$ -$ 66$
EMS TRANSFERS TOTAL 1,301$ 63$ -$ 66$
FIRE SUPPRESSION 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries 3,704,024$ 3,547,850$ 3,811,000$ 3,722,929$ 3,735,248$
OT-Regular 172,150$ 165,287$ 185,000$ 171,898$ 173,000$
Longevity Pay 31,436$ 30,558$ 27,000$ 27,000$ 28,000$
PERSONNEL SERVICES TOTAL 3,907,610$ 3,743,694$ 4,023,000$ 3,921,827$ 3,936,248$
Unemployment 9,028$ 5,221$ 6,000$ 6,409$ 6,697$
Medicare 49,495$ 47,438$ 32,327$ 51,700$ 51,234$
Life Insurance 5,995$ 5,751$ 5,547$ 6,258$ 6,211$
KP&F 887,488$ 718,682$ 707,000$ 819,667$ 901,633$
EMPLOYEE BENEFITS TOTAL 952,005$ 777,092$ 750,873$ 884,033$ 965,774$
Telephone -$ -$ -$ -$ -$
Cell Phone Allowance 850$ 600$ 870$ 870$ 870$
Employee Recruitment -$ 2,405$ -$ -$ -$
CONTRACTUAL SERVICES TOTAL 850$ 3,005$ 870$ 870$ 870$
Health Insurance 734,802$ 716,549$ 824,250$ 748,502$ 748,502$
Workers' Compensation 43,846$ 21,249$ 17,515$ 17,515$ 22,099$
INTERFUND BENEFITS TOTAL 778,648$ 737,798$ 841,765$ 766,017$ 770,601$
FIRE SUPPRESSION TOTAL 5,639,113$ 5,261,589$ 5,616,508$ 5,572,747$ 5,673,494$
66
General Fund: Fire Prevention
FIRE PREVENTION 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries 232,305$ 228,125$ 247,200$ 207,786$ 247,516$
PT-Salaries 13,260$ 14,460$ 14,204$ 14,204$ 15,675$
OT-Regular 6,890$ 8,779$ 7,385$ 7,385$ 9,000$
Longevity Pay 2,566$ 2,863$ 2,365$ 2,365$ 3,000$
PERSONNEL SERVICES TOTAL 255,021$ 254,228$ 271,154$ 231,739$ 275,191$
Unemployment 593$ 372$ 590$ 369$ 385$
Social Security 897$ 915$ 958$ 892$ 932$
Medicare 3,562$ 3,619$ 3,811$ 3,039$ 3,175$
Life Insurance 495$ 489$ 505$ 499$ 500$
KP&F 53,695$ 45,470$ 54,772$ 42,933$ 47,226$
KPERS -$ -$ -$ -$ -$
EMPLOYEE BENEFITS TOTAL 59,242$ 50,865$ 60,636$ 47,731$ 52,219$
Fire - K9 Supplies -$ -$ -$ -$ 2,000$
Books & Periodicals 4,052$ 2,572$ 4,350$ 4,350$ 350$
Wearing Apparel 1,317$ 1,735$ 1,400$ 1,400$ 1,400$
Public Education Supplies 4,693$ 4,539$ 5,000$ 5,000$ 5,000$
Fire Investigation Supplies 3,332$ 3,020$ 3,570$ 3,570$ 3,750$
SUPPLIES TOTAL 13,394$ 11,866$ 14,320$ 14,320$ 12,500$
Medical Services 183$ 386$ 200$ 200$ 200$
Cell Phone Allowance -$ -$ -$ -$ -$
Employee Development 4,355$ 4,138$ 4,600$ 4,600$ 4,600$
Dues 1,300$ 3,074$ 1,400$ 1,400$ 1,400$
CONTRACTUAL SERVICES TOTAL 5,838$ 7,598$ 6,200$ 6,200$ 6,200$
Other Equipment 10,364$ 5,276$ 10,100$ 10,100$ 10,100$
CAPITAL OUTLAY TOTAL 10,364$ 5,276$ 10,100$ 10,100$ 10,100$
Health Insurance 40,950$ 43,389$ 45,150$ 45,353$ 45,353$
Workers' Compensation 4,500$ 2,835$ 3,882$ 3,882$ 2,948$
INTERFUND BENEFITS TOTAL 45,450$ 46,224$ 49,032$ 49,235$ 48,301$
FIRE PREVENTION TOTAL 389,309$ 376,056$ 411,442$ 359,325$ 404,511$
67
General Fund: Public Works
The mission of the Public Works Department:
Design, construct and maintain public infrastructure
Offer solid and hazardous waste services to residents
Maintain the city's fleet
Provide support to other city departments
The Public Works Department is dedicated to providing a wide variety of services to enhance the quality of
life for all citfzens in our community. The department is divided into two divisions: Engineering and General
Services.
The Engineering Work Group is part of the Department of Public Works, which serves the public interest by
ensuring that all municipal public works improvements and facilitfes are designed and constructed in accord-
ance with established standards.
The Engineering Work Group coordinates all engineering services related to private development projects
during both planning and constructfon stages. Direct supervision and review of work performed by consultfng
engineers is also performed by the Department staff. In essence, the Engineering Work Group manages, de-
signs and constructs the majority of the projects included in the City's annual Capital Improvement Program.
Proper engineering data are formulated to meet the requirements of project feasibility reports, design con-
sideratfons, final plans, specificatfons, and other planning and engineering procedures. Engineering supervi-
sion is given to municipal public works improvement projects in surveying, analyzing bids, supervising con-
structfon, certffying progress of constructfon and recommending acceptance of work done by contrac-
tors. Depending upon the size and scope of an improvement project, the engineering services may be per-
formed in-house, rendered by engineering consultants, or by a combinatfon of the two.
The Engineering Work Group also performs all traffic safety and school services for the City. All mapping ser-
vices, including computerized geographical informatfon systems (G.I.S.), are provided by the Engineering
Work Group. Finally, the Work Group also performs the utflity locatfng and coordinatfon services for the wa-
ter, wastewater, storm water and traffic signal systems in the City.
Flood Control inspects, maintains and repairs the city’s flood control levee. Additfonally, the work group
oversees emergency response for high water events. Staff consists of one foreman, two maintenance work-
ers and one seasonal employee. Staff maintains 21 miles of levee, including two pumping plants, 25 struc-
tures, nine sandbag gaps and numerous inlet and outlet channels. They regularly inspect the levee including
its slopes, driving surface, gates, pumps and related equipment. They also inspect seven storm-water deten-
tfon ponds throughout Salina within various residentfal areas. Five of these ponds are mowed and main-
tained by Flood Control personnel and two ponds by others.
68
General Fund: Public Works Engineering
PUBLIC WORKS ENGINEERING 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries 755,423$ 798,756$ 850,000$ 822,787$ 842,749$
PT-Salaries 16,880$ 25,627$ 31,200$ 26,652$ 21,899$
OT- Regular 653$ 820$ 700$ 700$ 1,000$
Longevity Pay 4,942$ 5,195$ 6,566$ 5,500$ 5,611$
PERSONNEL SERVICES TOTAL 777,898$ 830,398$ 888,467$ 855,639$ 871,258$
Unemployment 1,807$ 1,200$ 1,810$ 1,434$ 1,499$
Social Security 46,276$ 49,927$ 49,955$ 50,731$ 53,014$
Medicare 10,823$ 11,679$ 11,845$ 11,864$ 12,398$
Life Insurance 1,660$ 1,774$ 1,648$ 1,941$ 1,800$
KPERS 73,322$ 73,023$ 74,801$ 80,314$ 80,325$
Transportation Allowance 5,146$ 6,840$ 5,150$ 6,669$ 7,000$
EMPLOYEE BENEFITS TOTAL 139,034$ 144,443$ 145,209$ 152,954$ 156,036$
Office Supplies 2,164$ 1,572$ 2,200$ 2,200$ 2,200$
Books & Periodicals 370$ -$ 400$ 400$ 400$
Drafting Supplies 2,383$ 113$ 2,550$ 2,550$ 2,800$
Gas & Oil 5,385$ 5,542$ 5,800$ 5,800$ 6,000$
Maintenance Supplies-Vehicle & Equip 6,628$ 5,275$ 7,000$ 7,000$ 7,000$
Wearing Apparel 217$ 639$ 250$ 250$ 600$
Other Operating Supplies 599$ 557$ 650$ 650$ 800$
SUPPLIES TOTAL 17,745$ 13,696$ 18,850$ 18,850$ 19,800$
Telephone 3,342$ 6,127$ 3,600$ 3,600$ 6,200$
Cell Phone Allowance 2,863$ 2,825$ 3,000$ 3,000$ 3,000$
Postage 428$ 612$ 500$ 500$ 800$
Employee Development 9,933$ 10,665$ 10,700$ 10,700$ 12,000$
Dues 2,113$ 2,020$ 2,200$ 2,200$ 3,200$
Employee Recruitment -$ -$ -$ -$ -$
Repair-Office Equip 115$ -$ 150$ 150$ 400$
Repair- Other 177$ 171$ 200$ 200$ 500$
Other Contractual 8,705$ 19,109$ 9,500$ 9,500$ 25,400$
CONTRACTUAL SERVICES TOTAL 27,674$ 41,529$ 29,850$ 29,850$ 51,500$
Office Equipment 695$ 1,492$ 600$ 600$ 600$
Other Equipment -$ -$ 500$ 500$ 500$
CAPITAL OUTLAY TOTAL 695$ 1,492$ 1,100$ 1,100$ 1,100$
Health Insurance 125,840$ 117,956$ 138,737$ 118,754$ 118,754$
Workers' Compensation 16,000$ 10,080$ 13,848$ 13,848$ 10,483$
INTERFUND BENEFITS TOTAL 141,840$ 128,036$ 152,585$ 132,602$ 129,238$
PUBLIC WORKS ENGINEERING TOTAL 1,104,887$ 1,159,595$ 1,236,060$ 1,190,996$ 1,228,932$
69
General Fund: Public Works Streets
PUBLIC WORKS STREETS 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries 1,017,804$ 1,072,605$ 1,090,276$ 1,066,800$ 1,163,776$
OT- Regular 4,671$ 5,438$ 5,006$ 5,006$ 5,500$
Longevity Pay 11,750$ 12,187$ 10,609$ 10,609$ 12,000$
PERSONNEL SERVICES TOTAL 1,034,224$ 1,090,230$ 1,105,891$ 1,082,415$ 1,181,276$
Unemployment 2,371$ 1,545$ 2,000$ 1,807$ 1,888$
Social Security 60,593$ 64,197$ 64,911$ 63,319$ 66,169$
Medicare 14,171$ 15,014$ 15,182$ 14,809$ 15,475$
Life Insurance 2,348$ 2,504$ 2,421$ 2,642$ 2,704$
KPERS 97,603$ 95,762$ 99,566$ 101,270$ 105,338$
Transportation Allowance 3,696$ 3,696$ 3,700$ 3,604$ 3,700$
EMPLOYEE BENEFITS TOTAL 180,781$ 182,718$ 187,779$ 187,450$ 195,274$
Office Supplies 1,234$ 1,421$ 1,250$ 1,250$ 1,250$
Metal Products 1,809$ 1,550$ 1,850$ 1,850$ 1,550$
Lumber 1,758$ 2,426$ 2,000$ 2,000$ 2,500$
Welding Supplies 910$ 632$ 1,000$ 1,000$ 700$
Gas & Oil 55,879$ 74,420$ 69,500$ 69,500$ 74,500$
Maintenance Supplies-Vehicle & Equip 182,912$ 166,893$ 176,500$ 176,500$ 170,000$
Parts- Machinery & Equip 7,182$ 9,171$ 7,500$ 7,500$ 9,200$
Chemicals 1,983$ 2,635$ 2,100$ 2,100$ 2,635$
Wearing Apparel 7,010$ 7,525$ 7,350$ 7,350$ 7,500$
Tools 2,954$ 2,713$ 3,000$ 3,000$ 2,800$
Other Operating Supplies 5,166$ 4,799$ 5,250$ 5,250$ 5,250$
Buildings & Grounds Supplies 1,078$ 551$ 1,200$ 1,200$ 1,200$
SUPPLIES TOTAL 269,875$ 274,735$ 278,500$ 278,500$ 279,085$
Telephone 2,675$ 3,818$ 2,880$ 2,880$ 3,880$
Cell Phone Allowance 1,200$ 1,200$ 1,200$ 1,200$ 1,200$
Postage 24$ 67$ 21$ 21$ 70$
Employee Development 1,636$ 340$ 2,050$ 2,050$ 2,050$
Dues 233$ 320$ 246$ 246$ 320$
Repair-Radio 227$ 303$ 236$ 236$ 300$
Repair-Buildings 5,200$ 5,483$ 4,700$ 4,700$ 5,500$
Other Contractual 57,636$ 55,833$ 72,800$ 72,800$ 73,125$
Solid Waste Fees 201$ -$ 215$ 215$ 215$
CONTRACTUAL SERVICES TOTAL 69,032$ 67,364$ 84,348$ 84,348$ 86,660$
Office Equipment 1,090$ 717$ 560$ 560$ 700$
Other Equipment 21,714$ 16,295$ 17,000$ 17,000$ 17,000$
CAPITAL OUTLAY TOTAL 22,804$ 17,012$ 17,560$ 17,560$ 17,700$
Health Insurance 237,720$ 242,716$ 262,091$ 224,911$ 224,911$
Workers' Compensation 20,000$ 12,600$ 17,310$ 17,310$ 13,104$
INTERFUND BENEFITS TOTAL 257,720$ 255,316$ 279,401$ 242,221$ 238,015$
PUBLIC WORKS STREETS TOTAL 1,834,436$ 1,887,375$ 1,953,478$ 1,892,495$ 1,998,010$
70
General Fund: Public Works Traffic
PUBLIC WORKS TRAFFIC 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries 144,718$ 118,668$ 153,920$ 120,627$ 128,755$
PT-Salaries 2,780$ 2,244$ 2,977$ 2,334$ 2,424$
OT- Regular 1,146$ 1,517$ 1,226$ 1,226$ 2,000$
Longevity Pay 1,930$ 1,610$ 2,163$ 1,700$ 1,739$
PERSONNEL SERVICES TOTAL 150,574$ 124,039$ 160,285$ 125,887$ 134,917$
Unemployment 340$ 173$ 340$ 203$ 212$
Social Security 8,657$ 7,188$ 9,270$ 7,103$ 7,422$
Medicare 2,025$ 1,681$ 2,173$ 1,661$ 1,736$
Life Insurance 378$ 304$ 391$ 298$ 300$
KPERS 13,499$ 10,393$ 13,766$ 11,453$ 11,433$
EMPLOYEE BENEFITS TOTAL 24,898$ 19,740$ 25,941$ 20,717$ 21,103$
Office Supplies 322$ 297$ 350$ 350$ 350$
Welding Supplies 181$ 349$ 190$ 190$ 350$
Gas & Oil 7,083$ 6,859$ 7,400$ 7,400$ 7,400$
Maintenance Supplies-Vehicle & Equip 6,220$ 8,028$ 6,500$ 6,500$ 8,050$
Traffic Lights Parts 21,444$ 20,651$ 22,420$ 22,420$ 22,420$
Street Lights 1,244$ 3,989$ 1,300$ 1,300$ 3,990$
Wearing Apparel 957$ 996$ 1,000$ 1,000$ 1,000$
Tools 1,155$ 1,431$ 1,200$ 1,200$ 1,200$
Other Operating Supplies 678$ 651$ 700$ 700$ 700$
Buildings & Grounds Supplies 121$ 347$ 123$ 123$ 350$
SUPPLIES TOTAL 39,405$ 43,597$ 41,183$ 41,183$ 45,810$
KP&L Hookup -$ -$ -$ -$ -$
Telephone 606$ 490$ 650$ 650$ 490$
Cell Phone Allowance 1,188$ 900$ 1,250$ 1,250$ 1,200$
Street Lighting 595,784$ 667,967$ 704,900$ 615,497$ 670,000$
Traffic Control Services 47,360$ 57,453$ 47,000$ 47,000$ 52,650$
Employee Development 3,882$ 4,508$ 5,000$ 5,000$ 7,290$
Dues 150$ -$ -$ -$ -$
Repair-Radio -$ -$ -$ -$ -$
Repair-Buildings 158$ 7,119$ 350$ 350$ 350$
Repair-Traffic Lights -$ -$ -$ -$ -$
Other Contractual 132$ 7,379$ 2,825$ 2,825$ 2,825$
CONTRACTUAL SERVICES TOTAL 649,260$ 745,817$ 761,975$ 672,572$ 734,805$
Office Equipment 50$ 295$ 260$ 260$ 300$
Radios -$ -$ -$ -$ -$
Other Equipment 8,667$ 1,825$ 1,900$ 1,900$ 1,500$
CAPITAL OUTLAY TOTAL 8,718$ 2,120$ 2,160$ 2,160$ 1,800$
Health Insurance 36,342$ 25,259$ 40,068$ 26,388$ 26,388$
Workers' Compensation 2,600$ 1,638$ 2,250$ 2,250$ 1,704$
INTERFUND BENEFITS TOTAL 38,942$ 26,897$ 42,318$ 28,638$ 28,092$
PUBLIC WORKS TRAFFIC TOTAL 911,797$ 962,211$ 1,033,862$ 891,156$ 966,526$
71
General Fund: Public Works Flood Control
PUBLIC WORKS FLOOD CONTROL 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries 118,678$ 116,552$ 127,133$ 119,022$ 123,048$
PT-Salaries 2,025$ 990$ 2,173$ 1,030$ 1,069$
OT- Regular 351$ 915$ 371$ 371$ 1,000$
Longevity Pay 1,789$ 1,509$ 2,009$ 1,600$ 1,629$
PERSONNEL SERVICES TOTAL 122,844$ 119,966$ 131,686$ 122,022$ 126,746$
Unemployment 298$ 170$ 300$ 202$ 211$
Social Security 7,559$ 7,043$ 8,096$ 7,064$ 7,381$
Medicare 1,768$ 1,647$ 1,895$ 1,652$ 1,726$
Life Insurance 286$ 266$ 299$ 297$ 288$
KPERS 11,056$ 10,236$ 11,282$ 11,377$ 11,259$
EMPLOYEE BENEFITS TOTAL 20,966$ 19,362$ 21,871$ 20,591$ 20,866$
Office Supplies 262$ 218$ 300$ 300$ 300$
Sand, Rock Gravel & Salt 20,000$ 21,842$ 24,000$ 24,000$ 24,000$
Gas & Oil 7,700$ 8,308$ 8,200$ 8,200$ 8,200$
Maintenance Supplies-Vehicle & Equip 24,278$ 34,319$ 19,100$ 19,100$ 24,100$
Chemicals 4,950$ 4,686$ 5,200$ 5,200$ 5,200$
Wearing Apparel 701$ 734$ 750$ 750$ 750$
Tools 209$ 96$ 200$ 200$ 200$
Other Operating Supplies 5,673$ 3,901$ 5,900$ 5,900$ 5,900$
Buildings & Grounds Supplies 257$ 58$ 275$ 275$ 275$
SUPPLIES TOTAL 64,030$ 74,162$ 63,925$ 63,925$ 68,925$
Other Professional Services -$ -$ -$ -$ -$
Telephone 540$ 489$ 580$ 580$ 580$
Cell Phone Allowance 300$ 300$ 300$ 300$ 300$
Employee Development 314$ 116$ 350$ 350$ 350$
Legal Notices -$ -$ -$ -$ -$
Repair-Radio 28$ -$ 30$ 30$ -$
Repair-Buildings 232$ 203$ 250$ 250$ 250$
Other Contractual 11,243$ 38,099$ 29,000$ 29,000$ 29,000$
CONTRACTUAL SERVICES TOTAL 12,658$ 39,208$ 30,510$ 30,510$ 30,480$
Office Equipment 47$ 150$ 500$ 500$ 500$
Other Equipment 1,821$ 2,278$ 4,200$ 4,200$ 4,200$
CAPITAL OUTLAY TOTAL 1,868$ 2,428$ 4,700$ 4,700$ 4,700$
Health Insurance 35,086$ 25,259$ 38,682$ 26,388$ 26,388$
Workers' Compensation 2,000$ 1,260$ 1,731$ 1,731$ 1,310$
INTERFUND BENEFITS TOTAL 37,086$ 26,519$ 40,413$ 28,119$ 27,698$
PUBLIC WORKS FLOOD CONTROL TOTAL 259,451$ 281,645$ 293,105$ 269,868$ 279,415$
72
General Fund: Parks & Recreation
The Salina Parks & Recreatfon Department is dedicated to providing a wide variety of leisure-tfme
opportunitfes and actfvitfes to enhance the quality of life for all citfzens in our community. You and
your family are invited to visit our 26 City parks featuring over 1000 acres of park land and a wide
range of amenitfes. Spend an afternoon at the Municipal Golf Course, or partfcipate in the numerous
recreatfon programs offered for all ages and interests.
The Parks and Recreatfon Department is responsible for managing and maintaining our nine
divisions, the City park system, recreatfonal programs and other public facilitfes including the no-kill
Salina Animal Shelter and the donatfon-funded Barkley Park. The Recreatfon Division is responsible
for providing a year-round diversified recreatfon program for all citfzens of Salina, including partfci-
patfon programs, community services and special events.
A wide variety of programming is provided for all ages and interests, with specific program
areas offered for 50 Plus and Therapeutfc Recreatfon. Other program areas include: aquatfcs, ath-
letfcs, instructfonal, natural resources, performing and visual arts, and summer day camps. Click
here to utflize our online registratfon feature.
The Parks, Forestry and Downtown Divisions are responsible for maintaining park grounds and land-
scaping, as well as maintenance responsibilitfes in downtown Salina and on other public grounds,
which include parkways and landscaped median strips. Over 60,000 flowers are planted annually in
the parks system. A City tree nursery and cost share tree plantfng program for the community have
also been developed.
The Parks & Recreatfon Department has several satellite office locatfons. The administratfve offices
are located in the City-County Building.
73
General Fund: Parks
Office Supplies 1,159$ 1,220$ 1,100$ 1,100$ 1,300$
Plumbing Supplies 9,784$ 9,479$ 9,000$ 9,000$ 10,000$
Shop Mechanic Supplies 8,741$ 7,166$ 9,000$ 9,000$ 9,000$
Cement Products 12,323$ 16,524$ 15,000$ 15,000$ 17,000$
Sand, Rock, Gravel & Salt 4,921$ 1,160$ 14,000$ 14,000$ 14,000$
Paints 1,504$ 1,061$ 1,500$ 1,500$ 1,500$
Lumber 1,411$ 885$ 1,500$ 1,500$ 5,000$
Electric & Lighting 1,192$ 8,341$ 1,300$ 1,300$ 5,000$
Janitorial 5,546$ 4,623$ 5,800$ 5,800$ 6,000$
Gas & Oil 27,161$ 26,163$ 29,000$ 29,000$ 30,000$
Maintenance Supplies-Vehicle & Equip 58,676$ 59,038$ 73,000$ 73,000$ 70,000$
Chemicals 15,104$ 14,955$ 1,000$ 1,000$ 1,000$
Wearing Apparel 1,990$ 3,512$ 2,100$ 2,100$ 4,000$
Safety Equip & Supplies -$ 1,205$ -$ -$ 2,500$
Tools 2,526$ 2,201$ 2,700$ 2,700$ 4,000$
Recreation Supplies 13,068$ 23,635$ 14,000$ 14,000$ 16,000$
Seeds, Plants, Tress 21,952$ 16,346$ 1,000$ 1,000$ -$
Other Operating Supplies 10,645$ 7,546$ 7,300$ 7,300$ 8,000$
SUPPLIES TOTAL 197,702$ 205,057$ 188,300$ 188,300$ 204,300$
Telephone 6,329$ 6,821$ 6,800$ 6,800$ 7,000$
Cell Phone Allowance 175$ 413$ 180$ 180$ 180$
Solid Waste Disposal 11,983$ 12,186$ 12,900$ 12,900$ 12,900$
Employee Development 463$ 2,179$ 500$ 500$ 2,000$
Dues 50$ -$ 100$ 100$ -$
Repair-Buildings 24,925$ 25,934$ 26,000$ 26,000$ 25,000$
Other Contractual 7,541$ 3,512$ 8,000$ 8,000$ 5,000$
CONTRACTUAL SERVICES TOTAL 51,466$ 51,044$ 54,480$ 54,480$ 52,080$
Other Equipment 34,395$ 9,981$ 15,000$ 15,000$ 15,000$
CAPITAL OUTLAY TOTAL 34,395$ 9,981$ 15,000$ 15,000$ 15,000$
Health Insurance 145,060$ 154,965$ 159,926$ 123,444$ 123,444$
Workers' Compensation 11,000$ 6,930$ 9,520$ 9,520$ 7,207$
INTERFUND BENEFITS TOTAL 156,060$ 161,895$ 169,446$ 132,964$ 130,651$
PARKS TOTAL 1,282,271$ 1,347,834$ 1,263,737$ 1,205,643$ 1,327,542$
PARKS 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries 564,830$ 620,050$ 543,043$ 549,256$ 622,889$
PT-Salaries 147,050$ 170,622$ 157,518$ 157,518$ 188,550$
OT- Regular 1,159$ 2,008$ 1,246$ 1,246$ 2,000$
Longevity Pay 13,237$ 10,770$ 13,184$ 11,000$ 11,632$
PERSONNEL SERVICES TOTAL 726,276$ 803,451$ 714,991$ 719,020$ 825,071$
Unemployment 1,767$ 1,150$ 1,770$ 968$ 1,012$
Social Security 44,771$ 47,237$ 47,957$ 33,950$ 35,478$
Medicare 10,471$ 11,047$ 11,217$ 7,940$ 8,297$
Life Insurance 1,358$ 1,479$ 1,401$ 1,351$ 1,400$
KPERS 58,006$ 55,492$ 59,176$ 51,670$ 54,254$
EMPLOYEE BENEFITS TOTAL 116,372$ 116,405$ 121,520$ 95,879$ 100,440$
74
General Fund: Downtown
DOWNTOWN 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries 30,053$ 31,407$ 94,188$ 33,592$ 34,099$
PT-Salaries 7,296$ 8,345$ 7,818$ 7,818$ 8,500$
OT- Regular 814$ -$ 876$ 876$ 1,000$
Longevity Pay -$ -$ -$ -$ -$
PERSONNEL SERVICES TOTAL 38,163$ 39,752$ 102,881$ 42,285$ 43,599$
Unemployment 85$ 61$ 90$ 180$ 188$
Social Security 2,367$ 2,466$ 2,534$ 6,274$ 6,556$
Medicare 554$ 577$ 597$ 1,467$ 1,533$
Life Insurance 51$ 54$ 52$ 190$ 200$
KPERS 2,899$ 2,743$ 2,959$ 9,838$ 10,330$
EMPLOYEE BENEFITS TOTAL 5,956$ 5,900$ 6,232$ 17,949$ 18,807$
Irrigation Supplies -$ -$ 4,500$ 4,500$ -$
Janitorial 704$ 804$ 750$ 750$ -$
Gas & Oil 302$ 427$ 500$ 500$ 600$
Maintenance Supplies-Vehicle & Equip 962$ 1,090$ 1,000$ 1,000$ 2,000$
Chemicals -$ -$ 15,200$ 15,200$ 25,000$
Wearing Apparel 145$ 259$ 150$ 150$ 500$
Tools 65$ -$ 100$ 100$ 500$
Seeds, Plants, Tress 2,641$ 2,275$ 24,500$ 24,500$ 31,000$
Other Operating Supplies 585$ 414$ 630$ 630$ 1,000$
SUPPLIES TOTAL 5,403$ 5,268$ 47,330$ 47,330$ 60,600$
Repairs 5,067$ 950$ 1,000$ 1,000$ 3,000$
Other Contractual 5,446$ 5,209$ 5,800$ 5,800$ 6,000$
CONTRACTUAL SERVICES TOTAL 10,513$ 6,159$ 6,800$ 6,800$ 9,000$
Other Equipment 418$ -$ 500$ 500$ 500$
CAPITAL OUTLAY TOTAL 418$ -$ 500$ 500$ 500$
Health Insurance -$ -$ -$ 17,290$ 7,290$
Workers' Compensation 550$ 347$ 478$ 478$ 361$
INTERFUND BENEFITS TOTAL 550$ 347$ 478$ 17,768$ 7,650$
DOWNTOWN TOTAL 61,002$ 57,426$ 164,221$ 132,631$ 140,156$
75
General Fund: Forestry
FORESTRY 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries 121,876$ 97,455$ 130,553$ 95,498$ 105,739$
PT-Salaries 3,944$ 3,837$ 4,223$ 3,990$ 4,144$
OT- Regular 850$ 277$ 906$ 906$ 1,000$
Longevity Pay 1,243$ 632$ 1,545$ 657$ 682$
PERSONNEL SERVICES TOTAL 127,913$ 102,200$ 137,227$ 101,052$ 111,565$
Unemployment 301$ 179$ 300$ 160$ 168$
Social Security 7,680$ 7,412$ 8,230$ 5,518$ 5,766$
Medicare 1,796$ 1,733$ 1,926$ 1,309$ 1,368$
Life Insurance 277$ 203$ 288$ 268$ 219$
KPERS 11,795$ 10,414$ 12,029$ 9,336$ 9,803$
EMPLOYEE BENEFITS TOTAL 21,849$ 19,941$ 22,773$ 16,592$ 17,324$
Office Supplies 209$ 182$ 200$ 200$ 200$
Lumber -$ -$ -$ -$
Gas & Oil 2,724$ 2,981$ 3,000$ 3,000$ 3,000$
Maintenance Supplies-Vehicle & Equip 7,222$ 5,286$ 7,000$ 7,000$ 7,000$
Tree Plaques 70$ 65$ 150$ 150$ 100$
Wearing Apparel 314$ 636$ 400$ 400$ 700$
Safety Equip & Supplies 255$ -$ 150$ 150$ 500$
Tools 246$ -$ 250$ 250$ 500$
Seeds, Plants, Tress 1,038$ 1,524$ 1,000$ 1,000$ 5,000$
Tree Cost Share Program 1,066$ 2,092$ 1,100$ 1,100$ 3,000$
Other Operating Supplies 517$ 535$ 550$ 550$ 500$
SUPPLIES TOTAL 13,660$ 13,302$ 13,800$ 13,800$ 20,500$
Cell Phone Allowance 458$ 350$ 470$ 470$ 470$
Employee Development 675$ 935$ 1,000$ 1,000$ 1,000$
Dues 683$ 15$ 735$ 735$ 200$
Other Contractual 14,330$ 14,525$ 15,000$ 15,000$ 15,000$
CONTRACTUAL SERVICES TOTAL 16,146$ 15,825$ 17,205$ 17,205$ 16,670$
Other Equipment 618$ -$ 500$ 500$ 1,000$
CAPITAL OUTLAY TOTAL 618$ -$ 500$ 500$ 1,000$
Health Insurance 23,834$ 19,089$ 26,282$ 20,299$ 20,299$
Workers' Compensation 2,200$ 1,386$ 1,904$ 1,904$ 1,441$
INTERFUND BENEFITS TOTAL 26,034$ 20,475$ 28,186$ 22,203$ 21,741$
FORESTRY TOTAL 206,219$ 171,743$ 219,691$ 171,352$ 188,800$
76
General Fund: Neighborhood Centers
NEIGHBORHOOD CENTERS 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries -$ -$ -$ -$ -$
PT-Salaries -$ -$ -$ -$ -$
PERSONNEL SERVICES TOTAL -$ -$ -$ -$ -$
Unemployment -$ -$ -$ -$ -$
Social Security -$ -$ -$ -$ -$
Medicare -$ -$ -$ -$ -$
Life Insurance -$ -$ -$ -$ -$
KPERS -$ -$ -$ -$ -$
EMPLOYEE BENEFITS TOTAL -$ -$ -$ -$ -$
Plumbing Supplies 1,177$ 1,400$ 1,260$ 1,260$ 1,400$
Paints 78$ 6$ 100$ 100$ 1,200$
Janitorial 1,166$ 1,877$ 3,000$ 3,000$ 3,000$
Janitorial-Paper Products -$ -$ -$ -$ -$
Other Operating Supplies 140$ 142$ 150$ 150$ 150$
SUPPLIES TOTAL 2,560$ 3,424$ 4,510$ 4,510$ 5,750$
Other Professional Services 1,416$ 1,620$ 1,500$ 1,500$ 1,650$
Telephone 2,383$ 3,826$ 2,550$ 2,550$ 4,200$
Solid Waste Disposal 2,275$ 2,394$ 2,450$ 2,450$ 2,450$
Repair-Heating & Cool 268$ 3,053$ 2,000$ 2,000$ 2,000$
Repair-Buildings 1,686$ 2,317$ 2,500$ 2,500$ 2,500$
Repair-Equipment -$ -$ -$ -$ -$
Refunds 1,087$ 248$ 700$ 700$ 250$
CONTRACTUAL SERVICES TOTAL 9,115$ 13,457$ 11,700$ 11,700$ 13,050$
Other Equipment -$ -$ -$ -$ -$
CAPITAL OUTLAY TOTAL -$ -$ -$ -$ -$
Health Insurance -$ -$ -$ -$ -$
INTERFUND BENEFITS TOTAL -$ -$ -$ -$ -$
NEIGHBORHOOD CENTERS TOTAL 11,675$ 16,881$ 16,210$ 16,210$ 18,800$
77
General Fund: Field Maintenance
FIELD MAINTENANCE 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries 93,902$ 92,384$ 100,590$ 94,905$ 98,971$
PT-Salaries 43,555$ 62,006$ 50,000$ 50,000$ 65,000$
OT- Regular 4,964$ 3,558$ 5,315$ 3,558$ 4,000$
Longevity Pay 1,530$ 1,278$ 1,803$ 1,329$ 1,380$
PERSONNEL SERVICES TOTAL 143,951$ 159,225$ 157,707$ 149,791$ 169,351$
Unemployment 331$ 239$ 330$ 216$ 226$
Social Security 8,407$ 9,844$ 9,002$ 7,494$ 7,831$
Medicare 1,966$ 2,302$ 2,101$ 1,753$ 1,831$
Life Insurance 230$ 222$ 237$ 254$ 250$
KPERS 9,223$ 8,239$ 9,413$ 9,081$ 9,063$
EMPLOYEE BENEFITS TOTAL 20,156$ 20,847$ 21,084$ 18,796$ 19,201$
Cement Products -$ 3,132$ -$ -$ 3,132$
Sand, Rock, Gravel & Salt 6,399$ 17,213$ 6,700$ 6,700$ 6,700$
Paints 2,912$ 1,638$ 3,000$ 3,000$ 1,638$
Lumber 1,059$ 40$ 1,200$ 1,200$ 40$
Electric & Lighting 1,582$ 17,029$ 1,700$ 10,000$ 10,000$
Janitorial 2,315$ 3,055$ 2,500$ 2,500$ 3,055$
Gas & Oil 3,798$ 3,867$ 4,100$ 4,100$ 3,867$
Maintenance Supplies-Vehicle & Equip 5,642$ 6,677$ 6,000$ 6,000$ 6,677$
Wearing Apparel 231$ 560$ 250$ 250$ 560$
Safety Equip & Supplies 7$ 120$ 50$ 50$ 120$
Tools 580$ 1,016$ 500$ 500$ 1,016$
Mach. & Equip. (<$250)-$ -$ -$ -$ -$
Recreation Supplies 2,284$ 3,835$ 2,500$ 2,500$ 3,835$
Other Operating Supplies 3,184$ 2,925$ 3,500$ 3,500$ 2,925$
SUPPLIES TOTAL 29,993$ 61,108$ 32,000$ 40,300$ 43,566$
Cell Phone Allowance 300$ 150$ 310$ 310$ 150$
Employee Development -$ 48$ -$ -$ 48$
Repair-Buildings 304$ 3,257$ 3,000$ 7,500$ 7,500$
Other Contractual 14,535$ 5,777$ 5,000$ 5,000$ 5,000$
CONTRACTUAL SERVICES TOTAL 15,139$ 9,231$ 8,310$ 12,810$ 12,698$
Other Equipment 9,444$ 3,495$ 15,000$ 15,000$ 17,000$
CAPITAL OUTLAY TOTAL 9,444$ 3,495$ 15,000$ 15,000$ 17,000$
Health Insurance 27,300$ 25,471$ 30,104$ 22,085$ 22,085$
Workers' Compensation 1,800$ 1,134$ 1,558$ 1,558$ 1,179$
INTERFUND BENEFITS TOTAL 29,100$ 26,605$ 31,662$ 23,643$ 23,264$
FIELD MAINTENANCE TOTAL 247,783$ 280,511$ 265,762$ 260,341$ 285,080$
78
General Fund: Cemetery
CEMETERY 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries 79,859$ 81,479$ 92,061$ 85,156$ 86,988$
PT-Salaries 7,883$ 9,019$ 8,446$ 8,446$ 9,740$
OT- Regular 858$ 930$ 917$ 917$ 1,000$
Longevity Pay 1,551$ 1,635$ 1,648$ 1,648$ 1,765$
PERSONNEL SERVICES TOTAL 90,150$ 93,062$ 103,072$ 96,167$ 99,494$
Unemployment 221$ 123$ 220$ 149$ 156$
Social Security 5,624$ 5,250$ 6,026$ 5,221$ 5,456$
Medicare 1,315$ 1,228$ 1,411$ 1,221$ 1,276$
Life Insurance 217$ 223$ 227$ 239$ 241$
KPERS 8,435$ 7,172$ 8,605$ 8,273$ 7,889$
EMPLOYEE BENEFITS TOTAL 15,814$ 13,996$ 16,488$ 15,104$ 15,018$
Sand, Rock, Gravel & Salt 860$ 1,915$ 11,500$ 11,500$ 11,500$
Janitorial-Paper Products 75$ 69$ 100$ 100$ 200$
Gas & Oil 3,533$ 3,501$ 3,780$ 3,780$ 4,000$
Maintenance Supplies-Vehicle & Equip 11,657$ 6,299$ 12,500$ 12,500$ 10,000$
Wearing Apparel 198$ 444$ 250$ 250$ 500$
Tools 429$ 551$ 500$ 500$ 800$
Other Operating Supplies 4,470$ 5,129$ 4,600$ 4,600$ 5,000$
SUPPLIES TOTAL 21,221$ 17,906$ 33,230$ 33,230$ 32,000$
Agency Contracts Operational -$ -$ -$ -$ -$
Agency Cont. Animal Shelter -$ -$ -$ -$ -$
Telephone 2,283$ 2,467$ 2,300$ 2,300$ 2,600$
Cell Phone Allowance 325$ 300$ 300$ 300$ 300$
Employee Development -$ -$ 100$ 100$ -$
Repair-Buildings 1,924$ 2,061$ 2,100$ 2,100$ 2,500$
Refunds -$ 1,301$ -$ -$ 1,000$
CONTRACTUAL SERVICES TOTAL 4,532$ 6,128$ 4,800$ 4,800$ 6,400$
Other Equipment 1,313$ 3,985$ 7,500$ 7,500$ 11,300$
CAPITAL OUTLAY TOTAL 1,313$ 3,985$ 7,500$ 7,500$ 11,300$
Health Insurance 27,300$ 26,682$ 30,104$ 27,691$ 27,691$
Workers' Compensation 1,550$ 977$ 1,344$ 1,344$ 1,016$
INTERFUND BENEFITS TOTAL 28,850$ 27,659$ 31,448$ 29,035$ 28,707$
CEMETERY TOTAL 161,880$ 162,736$ 196,538$ 185,837$ 192,919$
79
General Fund: Parks Facility Maintenance
PARKS FACILITY MAINTENANCE 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries 281,249$ 248,578$ 330,000$ 258,559$ 268,699$
PT-Salaries 16,555$ 22,233$ 17,737$ 17,737$ 24,000$
OT- Regular 7,776$ 2,532$ 8,333$ 2,633$ 4,500$
Longevity Pay 2,890$ 3,714$ 3,090$ 3,090$ 4,011$
PERSONNEL SERVICES TOTAL 308,470$ 277,056$ 359,159$ 282,019$ 301,210$
Unemployment 702$ 380$ 700$ 497$ 519$
Social Security 17,967$ 15,767$ 19,251$ 17,402$ 18,186$
Medicare 4,202$ 3,687$ 4,501$ 4,070$ 4,253$
Life Insurance 809$ 723$ 834$ 726$ 780$
KPERS 29,126$ 22,697$ 29,714$ 23,766$ 24,954$
EMPLOYEE BENEFITS TOTAL 52,806$ 43,255$ 55,000$ 46,461$ 48,692$
Plumbing Supplies 4,339$ 2,876$ 3,000$ 3,000$ 3,000$
Paints 183$ 498$ 200$ 200$ 1,800$
Lumber -$ 289$ -$ -$ 600$
Electrical & Lighting 15,215$ 4,512$ 15,000$ 15,000$ 5,500$
Janitorial 6,700$ 12,129$ 12,000$ 12,000$ 12,000$
Gas & Oil 2,579$ 2,128$ 2,700$ 2,700$ 2,700$
Maintenance Supplies-Vehicle & Equip 9,348$ 5,555$ 3,100$ 3,100$ 3,500$
Wearing Apparel 698$ 2,450$ 750$ 750$ 2,200$
Tools 3,027$ 3,003$ 3,200$ 3,200$ 7,500$
Other Operating Supplies 4,432$ 4,388$ 4,700$ 4,700$ 4,700$
SUPPLIES TOTAL 46,520$ 37,827$ 44,650$ 44,650$ 43,500$
Other Professional Services 824$ 2,111$ 1,000$ 1,000$ 2,111$
Other Prof. - Elevator 13,073$ 12,228$ 10,000$ 10,000$ 12,228$
Telephone 2,795$ 3,565$ 2,000$ 2,000$ 3,565$
Cell Phone Allowance 500$ 350$ 510$ 510$ 1,500$
Gas Service 41,560$ 71,115$ 66,150$ 66,150$ 66,150$
Light & Power 346,180$ 391,878$ 400,000$ 400,000$ 400,000$
L&P-Recreation 73,047$ 123,123$ 80,000$ 80,000$ 125,000$
Employee Development 3,261$ 199$ 2,500$ 2,500$ 3,000$
Repair-Heating & Coll 5,400$ 2,961$ 5,000$ 5,000$ 5,000$
Repair- Buildings 6,991$ 4,329$ 7,000$ 7,000$ 12,000$
Repair-Equipment 177$ 220$ 500$ 500$ 8,800$
Repari-Other (129)$ (36)$ -$ -$ -$
Other Contractual 44,763$ 17,077$ 12,000$ 12,000$ 17,077$
CONTRACTUAL SERVICES TOTAL 538,442$ 629,120$ 586,660$ 586,660$ 656,431$
Construction Contracts 73,402$ 46,467$ 8,000$ 8,000$ 50,000$
CAPITAL OUTLAY TOTAL 73,402$ 46,467$ 8,000$ 8,000$ 50,000$
Health Insurance 73,866$ 79,824$ 81,438$ 76,178$ 76,178$
Workers' Compensation 6,000$ 3,780$ 5,193$ 5,193$ 3,931$
INTERFUND BENEFITS TOTAL 79,866$ 83,604$ 86,631$ 81,371$ 80,110$
FACILITY MAINTENANCE TOTAL 1,099,505$ 1,117,328$ 1,140,101$ 1,049,161$ 1,179,943$
80
General Fund: Animal Services
ANIMAL SERVICES 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries 226,458$ 241,746$ 242,586$ 254,630$ 255,108$
PT-Salaries 5,895$ 10,012$ 6,314$ 6,314$ 7,000$
OT- Regular 9,364$ 15,241$ 10,032$ 10,032$ 11,000$
Longevity Pay 1,827$ 532$ 2,163$ 600$ 575$
PERSONNEL SERVICES TOTAL 243,543$ 267,531$ 261,095$ 271,576$ 273,683$
Unemployment 571$ 393$ 570$ 452$ 472$
Social Security 14,513$ 16,197$ 15,543$ 15,738$ 16,447$
Medicare 3,394$ 3,788$ 3,636$ 3,681$ 3,846$
Life Insurance 425$ 418$ 433$ 567$ 451$
KPERS 22,121$ 22,514$ 22,563$ 24,494$ 24,766$
EMPLOYEE BENEFITS TOTAL 41,023$ 43,310$ 42,745$ 44,932$ 45,983$
Office Supplies 6,287$ 6,868$ 6,500$ 6,500$ 6,700$
Plumbing Supplies 1,116$ 297$ 2,500$ 2,500$ 2,500$
Electrical & Lighting 2,727$ 1,223$ 2,000$ 2,000$ 2,000$
Janitorial 8,377$ 7,094$ 8,000$ 8,000$ 8,000$
Gas & Oil 5,922$ 9,582$ 7,800$ 7,800$ 10,000$
Maintenance Supplies-Vehicle & Equip 10,382$ 6,429$ 6,000$ 6,000$ 7,000$
Wearing Apparel 3,304$ 3,094$ 3,000$ 3,000$ 3,000$
Other Operating Supplies 10,247$ 10,130$ 10,000$ 10,000$ 10,000$
Dog Park Maintenance -$ -$ -$ -$ 20,000$
Other Operating: Animal Supplies 41,930$ 35,361$ 44,000$ 44,000$ 44,000$
SUPPLIES TOTAL 90,292$ 80,077$ 89,800$ 89,800$ 113,200$
Other Professional Services 997$ 645$ 1,000$ 1,000$ 1,000$
Telephone 4,969$ 5,333$ 4,800$ 4,800$ 7,500$
Cell Phone Allowance 713$ 1,025$ 730$ 730$ 1,000$
Gas Service 8,311$ 10,470$ 10,000$ 10,000$ 10,000$
Solid Waste Disposal 1,173$ 1,352$ 1,260$ 1,260$ 1,300$
Light & Power 21,502$ 21,008$ 22,000$ 22,000$ 22,000$
Postage 3,773$ 4,571$ 4,000$ 4,000$ 4,000$
Employee Development 4,417$ 7,576$ 4,700$ 4,700$ 8,000$
Dues 500$ 550$ 600$ 600$ 600$
Repair-Heating & Coll 601$ 1,917$ 1,000$ 1,000$ 2,000$
Repair- Buildings 9,224$ 14,567$ 10,000$ 10,000$ 15,000$
Repair-Equipment 3,362$ 6,443$ 3,600$ 3,600$ 6,000$
Credit Card Fees/Expenses 7,370$ 3,766$ 5,500$ 5,500$ 5,500$
Refunds 2,005$ 941$ 2,150$ 2,150$ 2,150$
Other Contractual 59,840$ 81,670$ 60,000$ 60,000$ 85,000$
CONTRACTUAL SERVICES TOTAL 128,756$ 161,835$ 131,340$ 131,340$ 171,050$
Office Equipment 2,588$ 3,334$ 3,000$ 3,000$ 3,000$
Other Equipmwnr 3,639$ 3,518$ 3,500$ 3,500$ 3,600$
CAPITAL OUTLAY TOTAL 6,226$ 6,852$ 6,500$ 6,500$ 6,600$
Health Insurance 35,530$ 35,758$ 39,176$ 46,385$ 37,546$
Workers' Compensation 5,000$ 3,150$ 4,327$ 4,327$ 3,276$
INTERFUND BENEFITS TOTAL 40,530$ 38,908$ 43,503$ 50,712$ 40,822$
ANIMAL SERVICES TOTAL 550,372$ 598,512$ 574,982$ 594,860$ 651,337$
81
General Fund: Recreation Administration
RECREATION ADMINISTRATION 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries 258,021$ 336,891$ 276,390$ 350,000$ 356,077$
PT-Salaries -$ 308$ -$ -$ -$
OT- Regular 5,083$ 1,183$ 5,449$ 1,230$ 5,700$
Longevity Pay 1,197$ 793$ 1,236$ 800$ 856$
PERSONNEL SERVICES TOTAL 264,302$ 339,175$ 283,075$ 352,030$ 362,633$
Unemployment 627$ 524$ 630$ 597$ 624$
Social Security 15,997$ 21,669$ 17,139$ 20,913$ 21,854$
Medicare 3,741$ 5,068$ 4,007$ 4,889$ 5,109$
Life Insurance 503$ 713$ 515$ 844$ 900$
KPERS 24,982$ 29,885$ 25,482$ 33,747$ 32,873$
Transportation Allowance 5,298$ 7,027$ 5,300$ 7,745$ 5,300$
EMPLOYEE BENEFITS TOTAL 51,148$ 64,886$ 53,073$ 68,735$ 66,660$
Office Supplies 5,324$ 3,410$ 5,700$ 5,700$ 5,700$
Gas & Oil 3,703$ 3,845$ 4,000$ 4,000$ 4,000$
Maintenance Supplies-Vehicle & Equip 3,481$ 4,776$ 3,800$ 3,800$ 3,800$
Wearing Apparel -$ -$ -$ -$ -$
Recreation Supplies 2,093$ 3,701$ 2,300$ 2,300$ 2,300$
Other Operating Supplies 1,076$ 86$ 1,100$ 1,100$ 1,100$
Bike Helmets 851$ 1,490$ 1,000$ 1,000$ 1,000$
SUPPLIES TOTAL 16,528$ 17,308$ 17,900$ 17,900$ 17,900$
Rent/Lease -$ -$ -$ -$ -$
Sales Tax 91$ (29)$ 100$ 100$ 100$
Other Professional Services 2,100$ 19$ 2,200$ 2,200$ 2,200$
Telephone 3,857$ 7,597$ 4,000$ 4,000$ 4,000$
Cell Phone Allowance 513$ 1,275$ 520$ 520$ 520$
Postage 3,837$ 3,826$ 4,100$ 4,100$ 4,100$
Employee Development 3,433$ 4,259$ 3,500$ 3,500$ 3,500$
Dues 2,144$ 2,000$ 2,300$ 2,300$ 2,300$
Advertising & Promotion 30,200$ 25,915$ 31,000$ 31,000$ 31,000$
Repair-Equipment -$ -$ -$ -$ -$
Credit Card Fees/Expenses 27,518$ 26,334$ 29,000$ 29,000$ 29,000$
Refunds -$ -$ -$ -$ -$
Other Contractual 5,092$ 4,169$ 5,300$ 5,300$ 5,300$
CONTRACTUAL SERVICES TOTAL 78,785$ 75,364$ 82,020$ 82,020$ 82,020$
Health Insurance 46,550$ 66,497$ 51,324$ 75,401$ 75,402$
Workers' Compensation 1,000$ 630$ 865$ 865$ 655$
INTERFUND BENEFITS TOTAL 47,550$ 67,127$ 52,189$ 76,266$ 76,057$
RECREATION ADMINISTRATION TOTAL 458,312$ 563,861$ 488,257$ 596,952$ 605,270$
82
General Fund: Field House
FIELD HOUSE 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries -$ 19,939$ 56,512$ 23,192$ 65,063$
PT-Salaries -$ 1,245$ 55,000$ 40,418$ 42,237$
OT- Regular -$ 109$ 1,500$ 114$ 2,000$
Longevity Pay -$ -$ -$ -$ -$
PERSONNEL SERVICES TOTAL -$ 21,293$ 113,012$ 63,724$ 109,300$
Unemployment -$ 29$ 30$ 214$ 224$
Social Security -$ 1,207$ 7,007$ 7,312$ 7,641$
Medicare -$ 282$ 1,639$ 1,708$ 1,785$
Life Insurance -$ 43$ -$ 163$ 200$
KPERS -$ 1,822$ 2,333$ 7,806$ 8,196$
EMPLOYEE BENEFITS TOTAL -$ 3,384$ 11,008$ 17,203$ 18,046$
Office Supplies -$ 27$ 1,000$ 1,000$ 1,000$
Electrical & Lighting -$ -$ 1,000$ 1,000$ 1,000$
Utility Expense -$ -$ -$ -$ -$
Janitorial -$ 1,494$ 5,000$ 5,000$ 7,000$
Wearing Apparel -$ 378$ 1,000$ 1,000$ 1,000$
Safety Equip & Supplies -$ -$ 500$ 500$ 500$
Tools -$ -$ 500$ 500$ 500$
Mach & Equip (<$250)-$ -$ 1,000$ 1,000$ 1,000$
Recreation Supplies -$ 9,278$ 5,000$ 5,000$ 15,000$
Other Operating Supplies -$ 1,017$ 2,000$ 2,000$ 2,000$
Food and Beverage Supplies -$ -$ 1,500$ 1,500$ 1,000$
Snack Bar -$ -$ 3,000$ 3,000$ 1,000$
SUPPLIES TOTAL -$ 12,194$ 21,500$ 21,500$ 31,000$
Rent/Lease Equipment -$ 183$ 1,500$ 1,500$ 1,500$
Sales Tax -$ -$ 3,000$ 3,000$ 3,000$
Other Professional -$ 607$ 2,000$ 2,000$ 2,000$
Phone/GPS/Internet -$ 3,331$ 3,000$ 3,000$ 4,200$
Cell Phone Allowance -$ -$ 300$ 300$ 600$
Solid Waste Disposal -$ 228$ 1,500$ 1,500$ 1,500$
Water Service -$ 2,193$ -$ -$ 2,400$
Light & Power -$ 29,727$ 33,000$ 81,465$ 80,000$
Postage -$ -$ 1,000$ 1,000$ 500$
Employee Development -$ -$ 1,000$ 1,000$ 1,000$
Dues -$ -$ 500$ 500$ 500$
Advertising & Promotion -$ 2,807$ 10,000$ 10,000$ 10,000$
Building maintenance repairs -$ 1,731$ 4,000$ 4,000$ 4,000$
Repair - Building -$ 28$ 1,000$ 1,000$ 1,000$
Repair-Equipment -$ 999$ 5,000$ 5,000$ 5,000$
Credit Card Fees/Expenses -$ -$ -$ -$ -$
Refunds -$ 150$ -$ -$ -$
Other Contractual -$ 939$ 2,500$ 2,500$ 2,600$
CONTRACTUAL SERVICES TOTAL -$ 42,924$ 69,300$ 117,765$ 119,800$
Health Insurance -$ 4,044$ 5,695$ 16,031$ 16,031$
Workers' Compensation -$ 100$ 907$ 907$ 104$
INTERFUND BENEFITS TOTAL -$ 4,144$ 6,602$ 16,938$ 16,135$
FIELD HOUSE TOTAL -$ 83,939$ 221,422$ 237,130$ 294,281$
83
General Fund: Aquatic Center
AQUATIC CENTER 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries 376$ -$ 13,000$ -$ -$
PT-Salaries 243,114$ 246,858$ 265,000$ 256,732$ 265,000$
OT- Regular 6,764$ 12,381$ 7,311$ 7,311$ 12,000$
PERSONNEL SERVICES TOTAL 250,254$ 259,239$ 285,311$ 264,043$ 277,000$
Unemployment 609$ 409$ 610$ 7$ 7$
Social Security 15,516$ 16,073$ 32,309$ 163$ 17,359$
Medicare 3,629$ 3,759$ 7,556$ 107$ 111$
Life Insurance 0$ -$ -$ -$ -$
KPERS 9$ -$ 10$ -$ -$
EMPLOYEE BENEFITS TOTAL 19,762$ 20,241$ 40,485$ 276$ 17,477$
Office Supplies 352$ 524$ 500$ 500$ 500$
Plumbing Supplies 704$ 2,286$ 750$ 750$ 1,000$
Paints 176$ 794$ 500$ 500$ 656$
Lumber -$ 4$ -$ -$ 800$
Electrical & Lighting 4,859$ 3,388$ 1,500$ 1,500$ 3,500$
Janitorial 4,715$ 5,485$ 4,700$ 4,700$ 6,100$
Janitorial-Paper Prod.-$ -$ -$ -$ -$
Parts-Machinery & Equip 2,024$ 1,037$ 1,000$ 1,000$ 1,600$
Chemicals 46,228$ 26,712$ 38,000$ 30,000$ 30,000$
Wearing Apparel 6,626$ 7,455$ 7,000$ 7,000$ 8,400$
Recreation Supplies 7,288$ 10,155$ 8,000$ 8,000$ 8,300$
Other Operating Supplies 8,916$ 4,325$ 4,500$ 4,500$ 5,600$
SUPPLIES TOTAL 81,887$ 62,165$ 66,450$ 58,450$ 66,456$
Sales Tax 319$ -$ 400$ 400$ 400$
Other Professional Services 4,724$ 3,890$ 5,000$ 5,000$ 5,000$
Telephone 2,119$ 1,960$ 1,700$ 1,700$ 1,975$
Solid Waste Disposal 765$ 731$ 900$ 900$ 600$
Advertising & Promotion 12,493$ 8,933$ 8,000$ 8,000$ 10,000$
Repair - Building 2,841$ 7,142$ 3,500$ 3,500$ 5,900$
Repair-Equipment 5,237$ 6,994$ 3,850$ 3,850$ 5,200$
Refunds 5,829$ 8,313$ 4,000$ 4,000$ 6,700$
Other Contractual 1,700$ 4,786$ 5,000$ 5,000$ 4,200$
CONTRACTUAL SERVICES TOTAL 36,027$ 42,750$ 32,350$ 32,350$ 39,975$
Buildings 27,627$ -$ 20,000$ 20,000$ 18,000$
CAPITAL OUTLAY TOTAL 27,627$ -$ 20,000$ 20,000$ 18,000$
Health Insurance -$ -$ -$ -$ -$
INTERFUND BENEFITS TOTAL -$ -$ -$ -$ -$
AQUATIC CENTER TOTAL 415,557$ 384,395$ 444,596$ 375,119$ 418,908$
84
General Fund: Athletics
v
ATHLETICS 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries 52,841$ 45,633$ 55,000$ 35,421$ 50,063$
PT-Salaries 117,966$ 121,797$ 126,371$ 66,669$ 66,669$
OT- Regular -$ 77$ -$ -$ 2,000$
Longevity Pay 438$ 480$ 391$ 391$ 500$
PERSONNEL SERVICES TOTAL 171,245$ 167,987$ 181,762$ 102,481$ 119,232$
Unemployment 419$ 255$ 420$ 234$ 244$
Social Security 10,353$ 10,152$ 6,192$ 7,846$ 8,199$
Medicare 2,421$ 2,374$ 1,448$ 1,768$ 1,848$
Life Insurance 125$ 91$ 130$ 79$ 100$
KPERS 6,094$ 4,829$ 6,212$ 3,999$ 4,199$
EMPLOYEE BENEFITS TOTAL 19,412$ 17,701$ 14,402$ 13,927$ 14,591$
Books & Periodicals -$ -$ -$ -$ -$
Electrical & Lighting -$ -$ -$ -$ -$
Recreation Supplies 14,678$ 18,369$ 15,000$ 14,000$ 14,000$
Other Operating Supplies 182$ 144$ 400$ 400$ 200$
SUPPLIES TOTAL 14,860$ 18,513$ 15,400$ 14,400$ 14,200$
Rent/Lease 4,371$ 4,500$ 1,000$ 1,000$ -$
Other Professional Services 8,785$ 7,772$ 8,750$ 8,750$ 8,750$
Cell Phone Allowance 300$ 300$ 300$ 300$ 600$
Refunds 898$ 409$ 1,000$ 1,000$ 500$
Other Contractual 4,211$ 5,795$ 4,250$ 4,250$ 4,500$
CONTRACTUAL SERVICES TOTAL 18,565$ 18,775$ 15,300$ 15,300$ 14,350$
Other Equipment 2,960$ 7,693$ 3,000$ 3,000$ 10,000$
CAPITAL OUTLAY TOTAL 2,960$ 7,693$ 3,000$ 3,000$ 10,000$
Health Insurance 13,650$ 11,538$ 15,047$ 8,000$ 8,000$
Workers' Compensation 1,500$ 945$ 1,302$ 1,302$ 983$
INTERFUND BENEFITS TOTAL 15,150$ 12,483$ 16,349$ 9,302$ 8,983$
ATHLETICS TOTAL 242,193$ 243,152$ 246,212$ 158,410$ 181,355$
85
General Fund: Natural Resources
NATURAL RESOURCES 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries 48,152$ 49,896$ 51,582$ 50,799$ 53,137$
PT-Salaries 27,698$ 29,705$ 29,674$ 29,674$ 31,000$
OT- Regular 184$ 87$ 196$ 196$ 500$
Longevity Pay 756$ 798$ 773$ 773$ 800$
PERSONNEL SERVICES TOTAL 76,789$ 80,485$ 82,225$ 81,442$ 85,437$
Unemployment 182$ 120$ 180$ 141$ 147$
Social Security 4,528$ 4,862$ 4,851$ 4,794$ 5,010$
Medicare 1,059$ 1,137$ 1,133$ 1,121$ 1,172$
Life Insurance 117$ 120$ 124$ 132$ 200$
KPERS 4,608$ 4,413$ 4,697$ 4,770$ 4,854$
EMPLOYEE BENEFITS TOTAL 10,493$ 10,652$ 10,984$ 10,958$ 11,382$
Books & Periodicals -$ -$ -$ -$ -$
Sand, Rock & Gravel -$ -$ 5,000$ 5,000$ -$
Lumber -$ -$ -$ -$ -$
Electrical & Lighting -$ -$ -$ -$ -$
Maintenance Supplies-Vehicle & Equip -$ 152$ -$ -$ -$
Wearing Apparel 173$ 228$ 180$ 180$ -$
Safety Equip & Supplies -$ -$ -$ -$ -$
Tools -$ -$ -$ -$ -$
Mach. & Equip. (<$250)-$ -$ -$ -$ -$
Recreation Supplies 20,592$ 14,303$ 21,000$ 21,000$ 22,000$
Other Operating Supplies -$ -$ -$ -$ -$
SUPPLIES TOTAL 20,766$ 14,683$ 26,180$ 26,180$ 22,000$
Other Professional Services 525$ -$ 550$ 550$ -$
Employee Development 260$ -$ 280$ 280$ -$
Advertising & Promotions -$ -$ -$ -$ -$
Refunds 1,080$ 590$ 1,155$ 1,155$ -$
Activity Fund 49,861$ 109,915$ 25,000$ 25,000$ 28,000$
Other Contractual 7,695$ 3,439$ 8,200$ 8,200$ 8,200$
CONTRACTUAL SERVICES TOTAL 59,421$ 113,944$ 35,185$ 35,185$ 36,200$
Health Insurance 13,650$ 14,463$ 15,047$ 15,118$ 15,118$
Workers' Compensation 1,000$ 630$ 865$ 865$ 655$
INTERFUND BENEFITS TOTAL 14,650$ 15,093$ 15,912$ 15,983$ 15,773$
NATURAL RESOURCES TOTAL 182,119$ 234,857$ 170,486$ 169,748$ 170,792$
86
General Fund: Recreation Programs
RECREATION PROGRAMS 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL REVISED ADOPTED REVISED ADOPTED
FT-Salaries 52,284$ 53,870$ 56,011$ 55,170$ 57,709$
PT-Salaries 68,066$ 67,011$ 72,914$ 69,691$ 17,881$
Longevity Pay 1,724$ 1,787$ 1,725$ 1,725$ 1,800$
PERSONNEL SERVICES TOTAL 122,073$ 122,668$ 130,650$ 126,587$ 77,390$
Unemployment 288$ 179$ 290$ 191$ 200$
Social Security 7,181$ 7,248$ 2,188$ 6,543$ 6,837$
Medicare 1,679$ 1,695$ 512$ 1,532$ 1,601$
Life Insurance 173$ 177$ 175$ 211$ 200$
KPERS 6,994$ 6,707$ 7,131$ 6,864$ 7,208$
EMPLOYEE BENEFITS TOTAL 16,316$ 16,007$ 10,296$ 15,341$ 16,046$
Wearing Apparel -$ -$ -$ -$ -$
Mach. & Equip. (<$250)-$ -$ -$ -$ -$
Recreation Supplies 8,122$ 9,827$ 8,600$ 8,600$ 9,760$
Other Operating Supplies -$ 9$ -$ -$ -$
SUPPLIES TOTAL 8,122$ 9,836$ 8,600$ 8,600$ 9,760$
Rent/Lease -$ -$ -$ -$ 1,500$
Other Professional Services 21,000$ 21,494$ 15,000$ 20,000$ 20,000$
Phone/GPS/Internet -$ 35$ -$ -$ -$
Cell Phone Allowance 300$ 300$ 300$ 300$ 300$
Advertising & Promotions 250$ -$ -$ -$ -$
Refunds 246$ 165$ 250$ 250$ 250$
Other Contractual 3,343$ 2,293$ 3,600$ 3,600$ 3,600$
CONTRACTUAL SERVICES TOTAL 25,139$ 24,287$ 19,150$ 24,150$ 25,650$
Health Insurance 17,404$ 15,730$ 19,184$ 16,236$ 16,236$
Workers' Compensation 1,500$ 945$ 1,302$ 1,302$ 983$
INTERFUND BENEFITS TOTAL 18,904$ 16,675$ 20,486$ 17,538$ 17,219$
RECREATION PROGRAMS TOTAL 190,555$ 189,472$ 189,182$ 192,216$ 146,064$
87
General Fund: Therapeutic Recreation
THERAPEUTIC RECREATION 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries 529$ -$ 570$ -$ 21,000$
PT-Salaries 44,371$ 40,379$ 47,900$ 41,994$ 20,940$
OT-Regular -$ -$ -$ -$ -$
Longevity Pay 466$ 487$ 490$ 490$ 500$
PERSONNEL SERVICES TOTAL 45,366$ 40,866$ 48,960$ 42,484$ 42,440$
Unemployment 106$ 58$ 110$ 54$ 56$
Social Security 2,628$ 2,334$ 18,868$ 1,854$ 1,938$
Medicare 615$ 546$ 4,413$ 434$ 453$
Life Insurance 53$ 55$ 52$ 75$ 100$
KPERS 2,496$ 2,437$ 2,545$ 2,642$ 2,681$
EMPLOYEE BENEFITS TOTAL 5,898$ 5,430$ 25,987$ 5,059$ 5,228$
Maintenance Supplies-Vehicle & Equip -$ -$ -$ -$ -$
Wearing Apparel -$ -$ -$ -$ -$
Recreation Supplies 2,004$ 2,891$ 2,150$ 2,150$ 2,376$
Other Operating Supplies -$ -$ -$ -$ -$
SUPPLIES TOTAL 2,004$ 2,891$ 2,150$ 2,150$ 2,376$
Other Professional Services 135$ 254$ 150$ 150$ 150$
Employee Development -$ -$ -$ -$ 100$
Refunds 835$ 53$ 900$ 900$ 900$
Activity Fund 8,340$ 2,449$ 10,000$ 5,000$ 5,000$
Other Contractual 4,685$ 2,856$ 5,000$ 5,000$ 5,000$
CONTRACTUAL SERVICES TOTAL 13,994$ 5,612$ 16,050$ 11,050$ 11,150$
Health Insurance 3,311$ 3,511$ 3,654$ 3,662$ 3,662$
Workers' Compensation 200$ 126$ 173$ 173$ 131$
INTERFUND BENEFITS TOTAL 3,511$ 3,637$ 3,827$ 3,835$ 3,793$
THERAPEUTIC RECREATION TOTAL 70,772$ 58,436$ 96,974$ 64,578$ 64,988$
88
General Fund: Camp Salina & Special Events
CAMP SALINA 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
PT-Salaries 25,407$ 28,245$ 33,000$ 29,375$ 30,505$
PERSONNEL SERVICES TOTAL 25,407$ 28,245$ 33,000$ 29,375$ 30,505$
Unemployment 66$ 45$ 70$ 70$ 73$
Social Security 1,575$ 1,751$ 1,339$ 1,339$ 1,399$
Medicare 368$ 410$ 313$ 313$ 327$
EMPLOYEE BENEFITS TOTAL 2,010$ 2,206$ 1,722$ 1,722$ 1,800$
Recreation Supplies 3,078$ 5,477$ 5,000$ 5,000$ 5,477$
Other Operating Supplies 50$ 105$ 50$ 50$ 105$
SUPPLIES TOTAL 3,128$ 5,582$ 5,050$ 5,050$ 5,582$
Rent/Lease 3,266$ 3,422$ 3,500$ 3,500$ 3,422$
Other Professional Services 164$ 180$ 200$ 200$ 180$
CONTRACTUAL SERVICES TOTAL 3,430$ 3,602$ 3,700$ 3,700$ 3,602$
Workers' Compensation 1,750$ 1,103$ 1,517$ 1,517$ 1,147$
INTERFUND BENEFITS TOTAL 1,750$ 1,103$ 1,517$ 1,517$ 1,147$
CAMP SALINA TOTALS 35,724$ 40,738$ 44,989$ 41,364$ 42,635$
SPECIAL EVENTS 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
PT-Salaries 330$ 252$ 400$ 262$ 272$
OT-Regular -$ -$ -$ -$ -$
PERSONNEL SERVICES TOTAL 330$ 252$ 400$ 262$ 272$
Unemployment 1$ 0$ -$ 1$ 1$
Social Security 20$ 16$ 20$ 29$ 30$
Medicare 5$ 4$ -$ 7$ 4$
KPERS -$ -$ -$ -$ -$
EMPLOYEE BENEFITS TOTAL 26$ 20$ 20$ 37$ 35$
Recreation Supplies 15,657$ 15,997$ 15,700$ 15,700$ 17,000$
Other Operating Supplies -$ 134$ -$ -$ -$
SUPPLIES TOTAL 15,657$ 16,131$ 15,700$ 15,700$ 17,000$
Rent/Lease -$ 938$ 1,500$ 1,500$ 2,500$
Other Professional Services 8,542$ 4,255$ 2,000$ 2,000$ 5,000$
Refunds -$ 16$ -$ -$ -$
Other Contractual 1,698$ 270$ 1,800$ 1,800$ 1,800$
CONTRACTUAL SERVICES TOTAL 10,240$ 5,479$ 5,300$ 5,300$ 9,300$
SPECIAL EVENTS TOTAL 26,253$ 21,882$ 21,420$ 21,298$ 26,607$
89
General Fund: Senior Programs
SENIOR PROGRAMS 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries -$ -$ -$ -$ -$
PT-Salaries 7,139$ 4,187$ 7,643$ 4,354$ 4,522$
OT-Regular 263$ -$ -$ -$ -$
PERSONNEL SERVICES TOTAL 7,402$ 4,187$ 7,643$ 4,354$ 4,522$
Unemployment 19$ 7$ 20$ 3$ 3$
Social Security 458$ 259$ 1,724$ 98$ 102$
Medicare 107$ 61$ 403$ 23$ 24$
Life Insurance 1$ -$ -$ -$ -$
KPERS 45$ -$ 51$ -$ -$
EMPLOYEE BENEFITS TOTAL 630$ 326$ 2,198$ 123$ 129$
Recreation Supplies 392$ 552$ 1,000$ 1,000$ 1,000$
Other Operating Supplies -$ -$ -$ -$ -$
SUPPLIES TOTAL 392$ 552$ 1,000$ 1,000$ 1,000$
Rent/Lease 1,746$ 600$ -$ -$ -$
Other Professional Services -$ -$ -$ -$ -$
Advertising & Promotions 2,250$ 3,000$ -$ -$ -$
Refunds 145$ 131$ 150$ 150$ -$
Activity Fund 26,534$ 22,554$ 30,000$ 26,000$ 26,000$
Other Contractual 2,739$ 1,643$ 2,000$ 2,000$ 2,000$
CONTRACTUAL SERVICES TOTAL 33,414$ 27,927$ 32,150$ 28,150$ 28,000$
Health Insurance -$ -$ -$ -$ -$
Workers' Compensation 650$ 410$ 338$ 338$ 426$
INTERFUND BENEFITS TOTAL 650$ 410$ 338$ 338$ 426$
SENIOR PROGRAMS TOTAL 42,488$ 33,402$ 43,329$ 33,965$ 34,077$
90
General Fund: Smoky Hill Museum
The Smoky Hill Museum inspires a broader understanding of the region's rich history by engaging resi-
dents and visitors of all ages through diverse learning experiences.
The Museum reflects the struggles and vision of the people of the Smoky Hills region and Salina since
the city’s founding in 1858. The Museum’s collectfons began in 1879 as part of the Saline County Histor-
ical Society, initfated by town founders William A. Phillips and Alexander M. Campbell. Just over a cen-
tury later, the Museum opened to the public in its current locatfon in 1986 at the historic post office at
8th Street and Iron Avenue downtown, receiving natfonal accreditatfon in 1997.
Today, it contfnues to operate as a division of Salina Arts & Humanitfes, with professionally trained staff
who serve more than 35,000 visitors each year. The Smoky Hill Museum offers a wide variety of educa-
tfonal programs and a Kansas-focused Museum Store.
91
General Fund: Smoky Hill Museum
vv
SMOKY HILL MUSEUM 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries 286,677$ 278,081$ 307,084$ 265,380$ 301,718$
PT-Salaries 20,168$ 18,801$ 21,599$ 19,553$ 20,305$
OT- Regular 891$ 2,233$ 958$ 958$ 1,000$
Longevity Pay 3,038$ 2,988$ 3,090$ 3,090$ 3,227$
PERSONNEL SERVICES TOTAL 310,773$ 302,102$ 332,731$ 288,980$ 326,249$
Unemployment 714$ 425$ 710$ 426$ 445$
Social Security 18,185$ 17,563$ 19,477$ 14,844$ 15,512$
Medicare 4,253$ 4,107$ 4,553$ 3,472$ 3,628$
Life Insurance 630$ 604$ 649$ 591$ 700$
KPERS 27,355$ 24,023$ 27,906$ 22,615$ 23,746$
EMPLOYEE BENEFITS TOTAL 51,137$ 46,722$ 53,295$ 41,948$ 44,031$
Office Supplies 1,659$ 1,942$ 1,775$ 1,775$ 2,000$
Books & Periodicals 410$ 273$ 441$ 441$ 275$
Paints 184$ -$ 200$ 200$ 400$
Electrical & Lighting 318$ 713$ 336$ 336$ 715$
Janitorial 1,549$ 404$ 1,659$ 1,659$ 405$
Collections 2,538$ 3,182$ 2,720$ 2,720$ 3,200$
Gas & Oil 15$ -$ 21$ 21$ -$
Maintenance Supplies - Vehicles & Equip 50$ 749$ 53$ 53$ 750$
Tools -$ 617$ -$ -$ 625$
Public Education Supplies 9,186$ 8,510$ 9,839$ 9,839$ 8,500$
Other Operating Supplies 7,429$ 3,022$ 7,959$ 7,959$ 3,150$
SUPPLIES TOTAL 23,337$ 19,411$ 25,001$ 25,001$ 20,020$
Rent/Lease 4,820$ 5,008$ 1,900$ 1,900$ 5,000$
Other Professional Services 4,285$ 10,905$ 4,589$ 4,589$ 8,905$
Phone/GPS/Internet 1,932$ 5,331$ 2,069$ 2,069$ 2,000$
Telephone -$ -$ -$ -$ 5,350$
Postage 2,020$ 307$ 2,163$ 2,163$ 2,000$
Employee Development 1,487$ 2,908$ 1,596$ 1,596$ 2,900$
Dues 1,850$ 1,974$ 1,985$ 1,985$ 1,975$
Printing 2,558$ 2,150$ 2,741$ 2,741$ 3,975$
Advertising & Promotion 23,474$ 29,326$ 25,137$ 25,137$ 23,000$
Repair - Buildings 28,302$ 31,264$ 30,314$ 30,314$ 31,500$
Other Contractual 7,151$ 3,683$ 7,665$ 7,665$ 12,700$
Exhibits 10,632$ 13,620$ 11,382$ 11,382$ 13,650$
CONTRACTUAL SERVICES TOTAL 88,511$ 106,477$ 91,539$ 91,539$ 112,955$
Office Equipment 442$ 215$ 800$ 800$ 215$
CAPITAL OUTLAY TOTAL 442$ 215$ 800$ 800$ 215$
Health Insurance 51,134$ 55,295$ 56,375$ 63,562$ 63,562$
Workers' Compensation 5,000$ 3,150$ 4,327$ 4,327$ 3,276$
INTERFUND BENEFITS TOTAL 56,134$ 58,445$ 60,702$ 67,889$ 66,838$
SMOKY HILL MUSEUM TOTAL 530,334$ 533,373$ 564,067$ 516,156$ 570,308$
92
General Fund: Community & Development Services
Building Services Division Mission is to encourage and promote safe, quality development and construc-
tfon in the City of Salina.
Building Services is a division of the Development Services Department and along with the Planning Divi-
sion is regularly involved in the Development Review Team process. Building Services is responsible for
the administratfon and enforcement of the adopted building, electrical, mechanical, plumbing, property
maintenance, and other related adopted codes. The Division issues permits for buildings, plumbing, elec-
trical and mechanical work, demolitfon, mobile homes, changes of occupancy, signs, home occupatfon
certfficates and swimming pools. The Division reviews plans for proposed buildings, additfons and build-
ing alteratfons to verify zoning compliance, building and fire code compliance and compliance with the
Americans with Disabilitfes Act. Staff also inspects constructfon projects, including private water and sew-
er services, as well as plumbing, mechanical and electrical limited service and repair work to confirm code
compliance. The staff is also responsible for enforcing the city’s property maintenance code as it relates
to the conditfon of the buildings on a property, including identffying and abatfng dilapidated or danger-
ous buildings.
In mid-2016, The Community Relatfons Department was combined with the Development Services De-
partment to form the Community and Development Services Department.
Neighborhood Services Division
The Neighborhood Services Division of the Development Services Department provides services to en-
hance the quality of life in Salina's neighborhoods and help make Salina an attractfve place to visit, work,
live and invest.
Code enforcement of City ordinances regarding nuisances, zoning and building code issues related to
outdoor property use and maintenance. Citfzen reports are confidentfal.
Neighborhood outreach for problem-solving which requires coordinatfon with other city depart-
ments, community agencies and neighborhood groups to develop goals, strategies and actfon plans
for neighborhood clean up and revitalizatfon.
Grant administratfon for state and local programs such as Community Development Block Grants
(CDBG), HOME (HUD pass-through funds for home owner assistance), and the Emergency Solutfons
Grant (ESG) to address homelessness.
Neighborhood revitalizatfon tax rebate general program administratfve support including pre-
applicatfon conferences, applicatfon processing, pre-certfficatfon file preparatfon and owner commu-
nicatfon liaison.
Housing rehabilitatfon through local, state and Federal grant programs. Most grants are open to
home-owner occupied residences meetfng various other qualificatfons according to grant source.
93
General Fund: Community & Development Services
COMMUNITY & DEVELOPMENT 2016 2017 2018 2018 2019
SERVICES EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
FT-Salaries 991,720$ 1,006,110$ 984,680$ 1,032,511$ 1,088,870$
PT-Salaries -$ -$ 20,600$ -$ -$
OT- Regular 1,220$ 533$ 1,545$ 554$ 1,545$
Longevity Pay 7,845$ 6,085$ 8,755$ 6,200$ 6,572$
PERSONNEL SERVICES TOTAL 1,000,785$ 1,012,728$ 1,015,580$ 1,039,266$ 1,096,987$
Unemployment 2,328$ 1,412$ 2,010$ 1,720$ 1,798$
Social Security 59,849$ 58,771$ 53,272$ 60,502$ 63,224$
Medicare 13,997$ 13,745$ 12,463$ 14,150$ 14,786$
Life Insurance 2,189$ 2,017$ 1,926$ 2,371$ 2,178$
KPERS 94,793$ 87,453$ 82,618$ 97,066$ 96,199$
Transportation Allowance 12,080$ 11,156$ 13,000$ 12,800$ 13,000$
EMPLOYEE BENEFITS TOTAL 185,236$ 174,553$ 165,289$ 188,609$ 191,186$
Office Supplies 5,081$ 3,339$ 1,000$ 1,000$ 5,500$
Books & Periodicals 97$ 5,949$ 4,000$ 4,000$ 4,500$
Gas & Oil 4,405$ 4,193$ 4,800$ 4,800$ 4,800$
Maintenance Supplies - Vehicles & Equip 4,110$ 2,324$ 4,400$ 4,400$ 3,500$
Wearing Apparel 383$ 330$ 500$ 500$ 1,500$
Public Education Supplies 1,265$ -$ -$ -$ 2,600$
Mach. & Equip. (<$250)20$ -$ 500$ 500$ 200$
Other Operating Supplies 2,957$ 3,397$ 3,200$ 3,200$ 3,500$
SUPPLIES TOTAL 18,319$ 19,532$ 18,400$ 18,400$ 26,100$
Demolition 24,982$ 30,622$ 50,000$ 50,000$ 100,000$
Housing Grants 11,090$ 20,222$ 11,876$ 11,876$ 15,000$
Emergency Solutions Grant 128,708$ 132,681$ 150,000$ 150,000$ 150,000$
Revitalization Tax Rebate 150,134$ 118,782$ 180,000$ 180,000$ 180,000$
Enterprise Zone Rebate 3,578$ 818$ 4,000$ 4,000$ 4,000$
Other Professional Services 2,749$ 6,365$ 3,000$ 3,000$ 6,000$
Telephone 3,034$ 8,082$ 3,000$ 3,000$ 5,500$
Cell Phone Allowance 1,963$ 2,875$ 2,000$ 2,000$ 2,800$
Postage 17,278$ 11,074$ 18,300$ 18,300$ 18,000$
Employee Development 15,625$ 3,555$ 13,500$ 13,500$ 17,500$
Dues 1,288$ 1,922$ 1,400$ 1,400$ 3,000$
Legal Notices 1,424$ 3,857$ 1,500$ 1,500$ 2,000$
Printing 569$ 985$ 500$ 500$ 3,000$
Repairs 115$ -$ 100$ 100$ 100$
Credit Card Fees/Expense 1,736$ 2,142$ 2,000$ 2,000$ 2,000$
Other Contractual 20,421$ 75,332$ 51,500$ 51,500$ 50,000$
Minimum Housing Costs 935$ -$ 21,000$ 21,000$ 6,000$
Nuisance Abate: Mowing 23,064$ 17,319$ 42,000$ 42,000$ 50,000$
CONTRACTUAL SERVICES TOTAL 408,693$ 436,632$ 555,676$ 555,676$ 614,900$
Office Equipment 2,352$ 5,383$ 1,500$ 1,500$ 7,000$
Other Equipment 273$ 507$ 500$ 500$ 550$
CAPITAL OUTLAY TOTAL 2,626$ 5,890$ 2,000$ 2,000$ 7,550$
Health Insurance 170,216$ 179,278$ 187,663$ 188,844$ 188,844$
Workers' Compensation 21,000$ 16,340$ 15,580$ 15,580$ 16,994$
INTERFUND BENEFITS TOTAL 191,216$ 195,618$ 203,243$ 204,424$ 205,838$
COMMUNITY & DEVEL. SERV. TOTAL 1,806,873$ 1,844,953$ 1,960,187$ 2,008,374$ 2,142,561$
94
General Fund: Agency Contracts
The City of Salina provides support to various community agencies and organizatfons at the directfon of
the voters and City Commission.
The 2019 budget includes the following amounts to fund other agencies:
$20,000 to fund the Salina Municipal Band. Based on a vote of the citfzens held in the early 1900’s.
$225,000 to fund public access television based on a contractual agreement
$1,044,690 to partner with OCCK to provide transportatfon services throughout the community which
includes a one tfme capital contributfon of $233,000 for Building Expansion
$250,000 to fund the Salina Community Economic Development Organizatfon, Inc. (SCEDO)
AGENCY CONTRACTS 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
Agency Contracts Operational 19,950$ 19,825$ 25,000$ 25,000$ 25,000$
CONTRACTUAL SERVICES TOTAL 19,950$ 19,825$ 25,000$ 25,000$ 25,000$
AGENCY SUPPORT TOTAL 19,950$ 19,825$ 25,000$ 25,000$ 25,000$
Agency Contracts Operational 212,411$ 208,843$ 225,000$ 225,000$ 225,000$
CONTRACTUAL SERVICES TOTAL 232,361$ 228,668$ 250,000$ 250,000$ 250,000$
PEG ACCESS TV TOTAL 232,361$ 228,668$ 250,000$ 250,000$ 250,000$
Agency Contracts Transportation 653,000$ 653,000$ 737,900$ 737,900$ 1,044,690$
CONTRACTUAL SERVICES TOTAL 653,000$ 653,000$ 737,900$ 737,900$ 1,044,690$
PUBLIC TRANSPORTATION TOTAL 653,000$ 653,000$ 737,900$ 737,900$ 1,044,690$
Agency Contract Econ Development 308,000$ 80,000$ 175,100$ 175,100$ -$
CONTRACTUAL SERVICES TOTAL 308,000$ 80,000$ 175,100$ 175,100$ -$
AGENCY CONTRACTS TOTAL 1,193,361$ 961,668$ 1,163,000$ 1,163,000$ 1,294,690$
95
General Fund: Capital Outlay
The Capital Outlay budget for the General Fund includes $200,000 to purchase an ambulance for the
Emergency Medical Services division of the Fire Department and $15,000 as a reserve for any needed
capital improvements for ADA compliance.
Other capital purchases are budgeted for in the Sales Tax: Capital Fund or various special/proprietary
funds.
CAPITAL OUTLAY 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
Other Equipment 86,995$ 254,243$ -$ -$ 25,000$
Vehicles 242,424$ 19,999$ 200,000$ 200,000$ 215,000$
CAPITAL OUTLAY TOTAL 329,419$ 274,242$ 200,000$ 200,000$ 240,000$
VEHICLES AND EQUIPMENT TOTAL 329,419$ 274,242$ 200,000$ 200,000$ 240,000$
Construction Contracts 58,114$ -$ 50,000$ 50,000$ -$
CAPITAL OUTLAY TOTAL 58,114$ -$ 50,000$ 50,000$ -$
Ada Compliance Reserve 18,252$ 24,240$ 50,000$ 50,000$ 100,000$
RESERVES TOTAL 18,252$ 24,240$ 50,000$ 50,000$ 100,000$
CAPITAL OUTLAY TOTAL 405,784$ 298,482$ 300,000$ 300,000$ 340,000$
96
General Fund: Interfund Transfers
The Interfund Transfers budget is comprised of amounts that will be transferred out to other funds to
support operatfons:
$665,000 to the Arts & Humanitfes Fund
$260,000 to the Bicentennial Center Fund
$60,000 to the Central Garage Fund
INTERFUND TRANSFERS 2016 2017 2018 2018 2019
EXPENDITURES ACTUAL ACTUAL ADOPTED REVISED ADOPTED
Data Processing Charges -$ -$ -$ -$ -$
CONTRACTUAL SERVICES TOTAL -$ -$ -$ -$ -$
Interfund Service Prov -$ -$ -$ -$ -$
Transfers - Interfund 805,000$ 810,000$ 810,000$ 810,000$ 985,000$
TRANSERS TOTAL 805,000$ 810,000$ 810,000$ 810,000$ 985,000$
INTERFUND TRANSFERS TOTAL 805,000$ 810,000$ 810,000$ 810,000$ 985,000$
97
SPECIAL FUNDS
98
Arts and Humanities Fund
The mission of Salina Arts and Humanitfes is "the cultfvatfon of this place through the power of the arts
and humanitfes to change lives and build community."
As a department of the City of Salina, Salina Arts and Humanitfes (SA&H) has served a unique role in arts
advocacy since 1966. SA&H is noted natfonally for the services it provides as a valued component of bal-
anced local governance and for the financial and other support it provides many area arts organizatfons.
Among the longtfme programs SA&H directly produces are the Smoky Hill River Festfval, Smoky Hill Mu-
seum, Arts Infusion Program, Horizons Grants Program, Community Art & Design, the Art a la Carte con-
cert series and Cultural Connectfons.
Key to the long-range focus of Salina Arts & Humanitfes are four goals that comprise the city's Big Ideas
Community Cultural Plan, adopted in 2008:
Make arts, culture and heritage offerings welcoming, affordable, and accessible to all Salinans.
Make our community a more beautfful place in which to live, work, and visit.
Use the arts as an engine to drive economic development and downtown & community revitalizatfon.
Make Salina a model community for cultural-sector coordinatfon, unity, and support.
ARTS AND HUMANITIES FUND 2016 2017 2018 2018 2019
REVENUES Actual Actual Adopted Revised Adopted
A&H Program Services 70,100$ 63,500$ 23,650$ 23,650$ 18,000$
Button Sales-Pre Festiv 121,540$ 116,412$ 134,000$ 134,000$ 120,000$
Button Sales-Employee 26,110$ 25,050$ 23,000$ 23,000$ 25,000$
Button Sales-Gate 56,081$ 52,068$ 61,000$ 61,000$ 51,000$
Four Rivers Market Fees 16,915$ -$ 17,225$ 17,225$ -$
Jury Fees 10,087$ 11,161$ 12,000$ 12,000$ 12,500$
Artist Fees-Fine Arts 20,248$ 44,541$ 25,575$ 25,575$ 39,500$
1st Treasures Tent Fees 2,072$ 1,980$ 2,200$ 2,200$ -$
Game Fees 656$ 140$ 1,000$ 1,000$ 250$
Food Fees 48,259$ 48,778$ 50,000$ 50,000$ 49,000$
Craft Demonstration Fee 1,229$ 1,518$ 1,200$ 1,200$ 1,400$
Electrical Fees 6,130$ 6,780$ 6,500$ 6,500$ 6,000$
T-Shirts Sales 4,632$ 8,543$ 8,000$ 8,000$ 7,000$
Soft Drink Sales 1,593$ 1,478$ 1,000$ 1,000$ 1,250$
Gift Certificates 5,060$ 8,700$ 4,000$ 4,000$ 6,500$
Transfers Operating 525,000$ 500,000$ 525,000$ 525,000$ 665,000$
Miscellaneous Income 707$ 745$ 500$ 500$ 500$
Investment Income 368$ 93$ 2,000$ 2,000$ 500$
A&H Foundation Support 44,000$ 39,719$ 110,000$ 110,000$ 81,800$
ARTS AND HUMANITIES TOTAL REVENUES 960,787$ 931,206$ 1,007,850$ 1,007,850$ 1,085,200$
99
Arts and Humanities Fund
ARTS AND HUMANITIES 2016 2017 2018 2018 2019
EXPENDITURES Actual Actual Adopted Revised Adopted
FT-Salaries Budget 272,767$ 303,054$ 292,520$ 333,173$ 350,075$
PT- Salaries 25,856$ 20,999$ 27,810$ -$ -$
OT- Regular 7,108$ 6,405$ 3,605$ 4,252$ 5,000$
Longevity Pay 858$ 1,183$ 1,545$ 1,545$ 1,600$
Earned Leave -$ -$ -$ -$ -$
PERSONNEL SERVICES TOTAL 306,589$ 331,641$ 325,480$ 338,970$ 356,675$
Unemployment 676$ 453$ 700$ 700$ 785$
Social Security 17,344$ 18,921$ 19,055$ 19,055$ 22,114$
Medicare 4,056$ 4,425$ 4,429$ 4,429$ 5,172$
Life Insurance 662$ 698$ 721$ 721$ 1,000$
Kpers 29,162$ 29,330$ 30,805$ 32,543$ 31,708$
Transp.Allowance 3,144$ 3,144$ 3,200$ 3,065$ 3,200$
EMPLOYEE BENEFITS TOTAL 55,044$ 56,972$ 58,910$ 60,513$ 63,979$
Office Supplies 2,948$ 2,875$ 3,675$ 3,675$ 3,000$
Books & Periodicals 364$ 563$ 525$ 525$ 600$
Gas & Oil 480$ 304$ 756$ 756$ 300$
Maint. Supplies-Veh & Equip 974$ 1,145$ 1,260$ 1,260$ 400$
Other Oper. Supplies 368$ 196$ 2,100$ 2,100$ 500$
Food/Beverage Supplies 1,601$ 1,495$ 1,890$ 1,890$ 1,600$
SUPPLIES TOTAL 6,735$ 6,577$ 10,206$ 10,206$ 6,400$
Other Professional Services 49,512$ 54,637$ 52,500$ 52,500$ 54,700$
Other Profession-Artist 70,970$ 71,054$ 78,750$ 78,750$ 71,000$
Telephone 1,207$ 3,018$ 2,310$ 2,310$ 2,000$
Cell Phone Allowance 850$ 1,200$ 900$ 900$ 1,200$
Postage 2,860$ 1,709$ 3,150$ 3,150$ 2,200$
Employee Development 3,281$ 4,428$ 3,675$ 3,675$ 4,000$
Mileage/Travel 1,328$ 2,142$ 1,575$ 1,575$ 2,000$
Dues 995$ 1,390$ 1,260$ 1,260$ 1,400$
Printing 5,624$ 7,091$ 6,090$ 6,090$ 7,000$
Advertising & Promotion 6,871$ 6,900$ 7,718$ 7,718$ 7,000$
Rpr-Buildings -$ -$ -$ -$ -$
Other Contractual 6,426$ 7,158$ 10,500$ 10,500$ 8,000$
Other Cont Tech Service -$ -$ -$ -$ -$
CONTRACTUAL SERVICES TOTAL 149,924$ 160,726$ 168,428$ 168,428$ 160,500$
Office Equipment 1,757$ 2,235$ 2,500$ 2,500$ 2,000$
Community Art 15,000$ 15,750$ 15,000$ 15,000$ 30,000$
CAPITAL OUTLAY TOTAL 16,757$ 17,985$ 17,500$ 17,500$ 32,000$
Health Insurance 65,106$ 74,976$ 75,516$ 81,770$ 81,770$
Workmen's Compensation 5,488$ 3,457$ 4,698$ 4,698$ 3,595$
INERFUND BENEFITS TOTAL 70,594$ 78,433$ 80,214$ 86,468$ 85,366$
ARTS AND HUMANITIES TOTAL 605,643$ 652,333$ 660,738$ 682,086$ 704,919$
100
Smoky Hill River Festival
v
SMOKY HILL RIVER FESTIVAL 2016 2017 2018 2018 2019
EXPENDITURES Actual Actual Budget Revised Budget
PT- Salaries 9,160$ 9,207$ 11,330$ 11,330$ 13,165$
OT- Regular 747$ 709$ 1,030$ 1,030$ 1,000$
PERSONNEL SERVICES TOTAL 9,907$ 9,917$ 12,360$ 12,360$ 14,165$
Unemployment 26$ 16$ 30$ 30$ 31$
Social Security 614$ 615$ 670$ 670$ 878$
Medicare 144$ 144$ 160$ 160$ 205$
EMPLOYEE BENEFITS TOTAL 784$ 775$ 859$ 859$ 1,115$
Office Supplies 3,212$ 3,155$ 3,675$ 3,675$ 3,200$
Maint. Supplies-Veh & Equip -$ 375$ 788$ 788$ 1,000$
Signs 3,131$ 3,040$ 3,150$ 3,150$ 3,000$
Wearing Apparel -$ -$ 6,300$ 6,300$ 6,000$
Recreation Supplies 9,147$ 5,743$ 10,500$ 10,500$ 10,800$
Other Oper. Supplies 9,213$ 12,925$ 10,500$ 10,500$ 7,500$
Food/Beverage Supplies 13,398$ 10,846$ 14,700$ 14,700$ 14,800$
SUPPLIES TOTAL 38,101$ 36,083$ 49,613$ 49,613$ 46,300$
Employee Recognition 650$ 11,175$ 840$ 840$ 11,500$
Agency Contracts Operat 60,000$ 60,000$ 65,000$ 65,000$ 60,000$
Sales Tax 482$ 1,614$ 525$ 525$ 750$
Other Professional Services 28,272$ 19,853$ 31,500$ 31,500$ 10,600$
Other Profession-Artist 52,368$ 38,480$ 57,750$ 57,750$ 38,000$
Other Professional-Stag 34,638$ 35,111$ 37,800$ 37,800$ 36,500$
Telephone 88$ 62$ 105$ 105$ 100$
Postage 3,705$ 3,956$ 4,200$ 4,200$ 4,000$
Mileage/Travel 6,992$ 4,585$ 7,560$ 7,560$ 6,000$
Printing 12,904$ 17,273$ 14,175$ 14,175$ 15,500$
Advertising & Promotion 30,886$ 35,262$ 33,600$ 33,600$ 44,000$
Other Contractual 1,124$ 1,124$ 1,260$ 1,260$ 1,200$
Other Cont tech service 53,207$ 53,157$ 57,750$ 57,750$ 51,700$
CONTRACTUAL SERVICES TOTAL 285,316$ 281,652$ 312,065$ 312,065$ 279,850$
Other Equipment 5,154$ -$ 13,000$ 13,000$ 20,000$
CAPITAL OUTLAY TOTAL 5,154$ -$ 13,000$ 13,000$ 20,000$
SMOKY HILL RIVER FESTIVAL TOTAL 339,262$ 328,426$ 387,897$ 387,897$ 361,430$
101
Sales Tax Capital & Economic Development Funds
Sales Tax
Sales tax collectfons are the responsibility of the Kansas Department of Revenue. The Department of Reve-
nue distributes the local optfon countywide and citywide sales taxes on a monthly basis. Countywide sales
taxes are distributed between the levying county and the citfes located within the county based on popula-
tfon and relatfve tax levies. Citywide local optfon sales taxes are distributed solely to the levying city.
Statewide sales taxes are retained entfrely by the state.
In 1982 the voters of Saline County, in accordance with Kansas statutes, approved a 1% countywide local
optfon sales tax. In 1992 voters of the City approved a local optfon .50% citywide sales tax for purposes of
helping fund general operatfons expenditures of the City. Both of these taxes were approved in perpetuity.
In November 2008, voters in the City of Salina approved an additfonal .40% citywide retailers dedicated
sales tax to pay the costs of various City capital improvements including constructfng, operatfng and main-
taining a $12.5 million aquatfc park.
In May of 2016, voters approved a .75% citywide retailers sales tax that will replace the 2008 sales tax on
October 1, 2016 and will be used for capital improvements and economic development.
The total sales tax for goods and services in the City will be 8.75% on October 1, 2016, which consists of
6.5% imposed by the State, 1% countywide local optfon sales tax, and 1.25% citywide local optfon sales tax.
102
Sales Tax Economic Development & Capital Funds
SALES TAX CAPITAL IMP.2016 2017 2018 2018 2019
REVENUES Actual Actual Budget Revised Budget
Sales Tax-Special Purpo 4,427,332$ 8,251,546$ 8,578,025$ 8,545,151$ 8,758,780$
Miscellaneous Income 8,000$ -$ -$ -$ -$
Investment Income 4,185$ 13,381$ 5,000$ 5,000$ 5,000$
SALES TAX CAPITAL IMP. TOTAL 4,439,517$ 8,264,927$ 8,583,025$ 8,550,151$ 8,763,780$
SALES TAX CAPITAL IMP.2016 2017 2018 2018 2019
EXPENDITURES Actual Actual Budget Revised Budget
Vehicles 208,351$ 705,512$ 930,000$ 930,000$ 1,180,000$
VEHICLES TOTAL 208,351$ 705,512$ 930,000$ 930,000$ 1,180,000$
Transfers-Interfund 2,068,350$ 2,068,350$ 1,218,350$ 1,218,350$ 2,505,528$
INTERFUND TRANSFERS TOTAL 2,068,350$ 2,068,350$ 1,218,350$ 1,218,350$ 2,505,528$
Transfers-Interfund -$ 500,000$ 1,350,000$ 1,350,000$ 568,350$
TRANSFERS TOTAL -$ 500,000$ 1,350,000$ 1,350,000$ 568,350$
Other Professional Services 123,334$ 132,764$ 123,334$ 123,334$ 250,000$
Other Professional -$ -$ -$ -$ -$
CONTRACTUAL SERVICES TOTAL 123,334$ 132,764$ 123,334$ 123,334$ 250,000$
Construction Contracts 2,498,634$ 3,857,174$ 5,256,028$ 5,256,028$ 5,111,080$
CAPITAL OUTLAY TOTAL 2,498,634$ 3,857,174$ 5,256,028$ 5,256,028$ 5,111,080$
SALES TAX CAPITAL IMP. TOTAL 4,898,669$ 7,263,800$ 8,877,712$ 8,877,712$ 9,614,958$
SALES TAX ECO DEVO 2016 2017 2018 2018 2019
REVENUES Actual Actual Budget Revised Budget
Sales Tax-Special Purpo 347,178$ 335,247$ 332,818$ 339,538$ 354,987$
Investment Income 1,854$ 4,060$ 2,000$ 2,000$ 2,000$
SALES TAX ECO DEVO TOTAL 349,032$ 339,306$ 334,818$ 341,538$ 356,987$
SALES TAX ECO DEVO 2016 2017 2018 2018 2019
EXPENDITURES Actual Actual Budget Revised Budget
Other Professional Services 449,845$ 441,606$ 458,840$ 458,840$ 480,000$
SALES TAX ECO DEVO TOTAL 449,845$ 441,606$ 458,840$ 458,840$ 480,000$
103
Business Improvement District Fund
Ordinance number 83-8971, adopted August 25, 1983, established Business Improvement District #! (BID)
which encompasses substantfally all of the City downtown central business district. The annual program
of work is implemented by Salina Downtown, Inc. a private non-profit organizatfon. The City reviews and
approves the budget and program of work as part of the annual budget process. The BID assessment level
reflects the collectfon of all BID mandatory fees. In additfon to the BID assessment fees, the City provides
an annual operatfng supplement to the group.
Established as a nonprofit merchant’s associatfon in 1975, Salina Downtown, Inc. was one of the first busi-
ness improvement districts in Kansas. SDI is governed by a Board of Directors. SDI supports small business
through several development incentfves. The entrepreneurial spirit upon which Salina was founded is the
heartbeat of our independently owned businesses.
In additfon, downtown Salina is home to:
City and County government offices
The City of Salina provides additfonal operatfng funds to the Salina Downtown, Inc. and annually funds
our facade renovatfon program.
Medical services
Salina Regional Health Center provides world-class services to people throughout north central Kansas.
Visual and performing arts
Salina Art Center
Salina Art Center Cinema
Salina Arts and Humanitfes Commission
Salina Community Theatre
Sculpture Tour Salina
The Smoky Hill Museum
The Stfefel Theatre
Professional services
Most legal and financial offices are headquartered downtown.
Urban living
Development of residentfal loft spaces has made downtown a great choice for people who want to live
close to where they work and play
BUSINESS IMPROVEMENT DISTRICT 2016 2017 2018 2018 2019
REVENUES Actual Actual Budget Revised Budget
Business Impr. District 81,493$ 77,492$ 89,175$ 89,175$ 90,513$
Investment Income 19$ 47$ 15$ 15$ 15$
BUSINESS IMPROVEMENT DIST. TOTAL 81,512$ 77,539$ 89,190$ 89,190$ 90,528$
BUSINESS IMPROVEMENT DISTRICT 2016 2017 2018 2018 2019
EXPENDITURES Actual Actual Budget Revised Budget
Agency Contracts Operational 76,967$ 71,907$ 88,707$ 88,707$ 90,000$
Collection Fees 454$ 290$ 483$ 483$ 500$
CONTRACTUAL SERVICES TOTAL 77,421$ 72,197$ 89,190$ 89,190$ 90,500$
BUSINESS IMPROVEMENT DIST. TOTAL 77,421$ 72,197$ 89,190$ 89,190$ 90,500$
104
Tourism and Convention Fund
Visit Salina/Salina Area Chamber of Commerce
The Salina Area Chamber of Commerce receives support for Conventfon and Tourism Promotfon by
agreement with the City of Salina, and has done so since 1977. The contract renews annually. The City
currently levies a 6.7% Transient Guest or “bed” tax.
The revenue estfmate for 2018 is $1,640,160. The 2019 budget is estfmated at $1,656,562. This is a high-
end estfmate designed to avoid end of the year budget amendments if receipts come in over-budget.
The tax is distributed as follows:
Purpose/Organization Rate
Visit Salina (CoC) 3 cents
Cultural Arts Regional Marketing (CARM) (CoC) .5 cents
BiCentennial and Oakdale/Kenwood Marketing (CoC) .2 cents
Bicentennial Center Ops. (City) 2 cents
Bicentennial Center Capital (City)* 1 cent
TOURISM AND CONVENTION FUND 2016 2017 2018 2018 2019
REVENUES Actual Actual Budget Revised Budget
Transient Guest Tax 1,600,512$ 1,616,808$ 1,640,160$ 1,640,160$ 1,656,562$
Investment Income 0$ 480$ 180$ 180$ 150$
TOURISM AND CONVENTION TOTAL 1,600,512$ 1,617,288$ 1,640,340$ 1,640,340$ 1,656,712$
TOURISM AND CONVENTION FUND TOTAL 2016 2017 2018 2018 2019
EXPENDITURES Actual Actual Budget Revised Budget
Agency Contracts Operational 716,406$ 892,866$ 893,000$ 902,088$ 914,818$
CONTRACTUAL SERVICES TOTAL 716,406$ 892,866$ 893,000$ 902,088$ 914,818$
Interfund Service Prov 681,722$ 723,942$ 685,000$ 738,072$ 741,744$
TRANSFERS TOTAL 681,722$ 723,942$ 685,000$ 738,072$ 741,744$
TOURISM AND CONVENTION TOTAL 1,398,128$ 1,616,808$ 1,578,000$ 1,640,160$ 1,656,562$
105
This fund was created in 1999 to account for the fees collected from new residentfal building projects in
Salina. By City Ordinance, these funds are further segregated by separate park service area. As a larger
amount of revenues are aggregated to this fund, they will be made available for acquisitfon and/or de-
velopment of neighborhood parks in the growing areas of the community. Fees collected ($200.00 each)
from new home building constructfon will be spent in he area of town from which it was collected.
Neighborhood Park Development
NEIGHBORHOOD PARK DEVEL.2016 2017 2018 2018 2019
REVENUES Actual Actual Budget Revised Budget
Neighborhood Park Fees 6,600$ 5,300$ 10,000$ 10,000$ 5,500$
Investment Income 113$ 94$ 500$ 500$ 50$
NEIGHBORHOOD PARKS TOTAL 6,713$ 5,394$ 10,500$ 10,500$ 5,550$
NEIGHBORHOOD PARK DEVEL.2016 2017 2018 2018 2019
EXPENDITURES Actual Actual Budget Revised Budget
Construction Contracts 81,078$ 32,139$ -$ -$ 10,000$
CAPITAL OUTLAY 81,078$ 32,139$ -$ -$ 10,000$
NEIGHBORHOOD PARKS TOTAL 81,078$ 32,139$ -$ -$ 10,000$
106
Special Parks & Recreation / Special Alcohol Funds
Under state law, citfes and countfes receive a share of the state 10% tax on the gross receipts from the
sale of liquor and cereal malt beverages by the drink. The 10% tax applies to the gross receipts from
the sale of drinks containing alcoholic liquor and cereal malt beverages sold by private clubs and by
caterers and drinking establishments in “wet” countfes. The local share depends on the amount of tax
collected within each city. The revenue is distributed on Marc 15, June 15, September 15 and Decem-
ber 15 of each year.
As of January 1, 1993, citfes with populatfons over 6,000 receive 10% of the amount collected within
their jurisdictfon and must allocate the revenue as follows:
One-third to the General Fund, one-third to a Special Alcohol Fund and one-third to a Special Parks and
Recreatfon Fund
SPECIAL PARKS & REC FUND 2016 2017 2018 2018 2019
REVENUES Actual Actual Budget Revised Budget
Liquor Tax 177,819$ 202,255$ 190,092$ 190,092$ 213,751$
Investment Income 268$ 642$ 100$ 100$ 100$
SPECIAL PARKS TOTAL 178,086$ 202,897$ 190,192$ 190,192$ 213,851$
SPECIAL PARKS & REC FUND 2016 2017 2018 2018 2019
REVENUES Actual Actual Budget Revised Budget
Transfers-Interfund -$ -$ -$ -$ -$
TRANSFERS TOTAL -$ -$ -$ -$ -$
Construction Contracts 165,282$ 194,000$ 194,000$ 194,000$ 259,000$
CAPITAL OUTLAY 165,282$ 194,000$ 194,000$ 194,000$ 259,000$
SPECIAL PARKS TOTAL 165,282$ 194,000$ 194,000$ 194,000$ 259,000$
SPECIAL ALCOHOL FUND 2016 2017 2018 2018 2019
EXPENDITURES Actual Actual Budget Revised Budget
Liquor Tax 177,819$ 202,255$ 216,086$ 216,086$ 213,751$
Investment Income 0$ 30$ -$ -$ -$
SPECIAL ALCOHOL TOTAL 177,819$ 202,286$ 216,086$ 216,086$ 213,751$
SPECIAL ALCOHOL FUND 2016 2017 2018 2018 2019
REVENUES Actual Actual Budget Revised Budget
Agency Contracts Operational 177,819$ 202,255$ 216,086$ 216,086$ 213,751$
AGENCY CONTRACTS TOTAL 177,819$ 202,255$ 216,086$ 216,086$ 213,751$
SPECIAL ALCOHOL TOTAL 177,819$ 202,255$ 216,086$ 216,086$ 213,751$
107
Debt Service Fund
The Debt Service Fund is used to pay the debt service requirements of the City. Only General
Obligatfon debt and Revenue Bond debt are paid through the Bond and Interest Fund.
DEBT SERVICE FUND 2016 2017 2018 2018 2019
REVENUES Actual Actual Budget Revised Budget
Real Estate & Pers Prop 2,936,354$ 2,405,293$ 2,473,993$ 2,473,993$ 2,625,000$
Delinquent Property Tax 60,356$ 52,896$ 55,000$ 55,000$ 55,000$
Revitalization Rebate 25,404$ 28,477$ -$ -$ -$
Vehicle Tax 337,108$ 374,873$ 365,000$ 365,000$ 287,142$
Special Assessments 1,632,315$ 1,506,087$ 1,600,000$ 1,600,000$ 1,680,000$
Deliquent Sp. Assessmen 36,379$ 32,817$ 35,000$ 35,000$ 30,000$
Prepaid Sp. Assessments 18,812$ -$ 20,000$ 20,000$ -$
Investment Income 1,280$ 17,102$ 2,500$ 2,500$ 2,500$
Other Miscellaneous -$ -$ 75,000$ 75,000$ -$
Transfer for Bond Pmts 2,513,476$ 2,242,309$ 2,375,000$ 2,375,000$ 2,225,000$
Temporary Notes -$ 16,742$ -$ -$ -$
DEBT SERVICE TOTAL 7,561,484$ 6,676,597$ 7,001,493$ 7,001,493$ 6,904,642$
DEBT SERVICE FUND 2016 2017 2018 2018 2019
EXPENDITURES Actual Actual Budget Revised Budget
Other Contractual 3,500$ -$ -$ -$ -$
Issuance Costs 73,834$ 17$ 3,500$ 3,500$ -$
OTHER CONTRACTUAL TOTAL 77,334$ 17$ 3,500$ 3,500$ -$
Principal 479,204$ -$ 100,000$ 100,000$ -$
Principal-Owner Share 1,212,663$ 1,058,310$ 1,031,137$ 1,031,137$ 843,760$
Principal - City Share 3,876,207$ 4,048,300$ 4,026,783$ 4,026,783$ 4,885,605$
Interest - Owner Share 281,426$ 173,293$ 536,845$ 536,845$ 179,753$
Interest - City Share 1,101,001$ 1,385,825$ 1,549,842$ 1,549,842$ 1,410,102$
AGENCY CONTRACTS TOTAL 6,950,500$ 6,665,728$ 7,244,607$ 7,244,607$ 7,319,220$
DEBT SERVICE TOTAL 7,027,834$ 6,665,745$ 7,248,107$ 7,248,107$ 7,319,220$
108
Special Highway Fund
Streets crews repair and maintain the city’s streets, gravel roads and alleys in a variety of ways includ-
ing: asphalt and concrete replacement, pothole repair, right-of-way mowing, road and bridge mainte-
nance, snow plowing and street sweeping. Staff consists of one superintendent, two foremen, 24 full-
tfme and two seasonal employees.
The City of Salina has approximately:
733 lane miles of streets
21 vehicle bridges
Six pedestrian bridges
About 413 lane miles (56 percent) of Salina's streets are asphalt, 283 lane miles (39 percent) are con-
crete, 23 lane miles (three percent) are brick and 14 lane miles (two percent) are unimproved. There
are seven miles of roadway in our parks and about 11 miles of private roads.
Potholes & Street Repair
Potholes are a major problem in all Midwestern citfes, including Salina. The freeze-thaw cycles, which
usually occur in late winter, can cause extreme stress to pavement. Snow and ice melts during the day
and settles into cracks and holes in the pavement, then refreezes with the onset of colder nighttime
temperatures. The ice exerts tremendous force great enough to fracture concrete and asphalt, causing
potholes to form. Most potholes form in late winter and early spring when rain or snowmelt freezes
overnight; however, city crews repair potholes year-round.
Streets crews regularly replace badly damaged sectfons of asphalt and concrete.
SPECIAL HIGHWAY FUND 2016 2017 2018 2018 2019
REVENUES Actual Actual Budget Revised Budget
Gas Tax 1,400,876$ 1,435,031$ 1,425,000$ 1,425,000$ 1,417,590$
Transfers Interfund 160,000$ 160,000$ 160,000$ 160,000$ 160,000$
Investment Income 1,160$ 2,777$ 6,000$ 6,000$ 3,000$
SPECIAL HGHWAY TOTAL 1,562,036$ 1,597,808$ 1,591,000$ 1,591,000$ 1,580,590$
SPECIAL HIGHWAY FUND 2016 2017 2018 2018 2019
EXPENDITURES Actual Actual Budget Revised Budget
Asphalt 115,548$ 146,364$ 123,753$ 123,753$ 128,750$
Cement Products 230,084$ 262,795$ 246,425$ 246,425$ 265,830$
Sand, Rock, Gravel & Sa 85,216$ 61,357$ 91,266$ 91,266$ 100,000$
Paints 8,102$ 4,172$ 8,673$ 8,673$ 10,000$
Signs 15,726$ 21,232$ 16,842$ 16,842$ 21,250$
SUPPLIES TOTAL 454,676$ 495,919$ 486,959$ 486,959$ 525,830$
Construction Contracts 1,044,752$ 735,869$ 946,243$ 946,243$ 946,243$
CAPITAL OUTLAY TOTAL 1,044,752$ 735,869$ 946,243$ 946,243$ 946,243$
SPECIAL HIGHWAY TOTAL 1,499,428$ 1,231,788$ 1,433,202$ 1,433,202$ 1,472,073$
109
Bicentennial Center Fund
Operatfon of the Bicentennial Center was transferred to Global Spectrum as of march 1, 2012. As a result,
revenues generated by the Center no longer flow to the City of Salina. The only revenues into the fund are
operatfng supplements from the General Fund.
The expenditure budget accounts for the contract payments to Global Spectrum.
BICENTENNIAL CENTER FUND 2016 2017 2018 2018 2019
REVENUES Actual Actual Budget Revised Budget
Investment Income 18,667$ 12,513$ -$ -$ 10,000$
Tranfers Operating 714,545$ 742,633$ 720,000$ 738,000$ 754,496$
BICENTENNIAL CENTER TOTAL 733,212$ 755,147$ 720,000$ 738,000$ 764,496$
SPECIAL ALCOHOL FUND 2016 2017 2018 2018 2019
EXPENDITURES Actual Actual Budget Revised Budget
Maintenance Supplies -$ -$ -$ -$ -$
Food/Beverage Supplies 400$ -$ -$ -$ -$
SUPPLIES TOTAL 400$ -$ -$ -$ -$
Telephone 1,012$ 359$ 1,082$ 1,082$ -$
Printing 711$ -$ -$ -$ -$
Other Contractual 722,232$ 818,148$ 761,250$ 761,250$ 725,000$
TOTAL OTHER CONTRACTUAL 723,954$ 818,507$ 762,332$ 762,332$ 725,000$
Other Equipment 805$ -$ -$ -$ -$
CAPITAL OUTLAY TOTAL 805$ -$ -$ -$ -$
BICENTENNIAL CENTER TOTAL 725,159$ 818,507$ 762,332$ 762,332$ 725,000$
110
Health Insurance & Workers Compensation Funds
The Health Insurance Fund accumulates resources to pay claims, premiums, and other costs associated with
the City’s partfally self-funded health insurance benefit for employees. Other agencies currently partfcipatfng
in the program include the Salina Public Library, the Salina Housing Authority and the Salina Airport Authori-
ty. Revenues to the fund consist of transfers from City operatfng funds, withholdings from employee
paychecks, and payments from the other agencies involved in the program.
The Worker’s Compensatfon Reserve Fund provides for payment of Worker’s Compensatfon Claims filed as a
result of employee on-the-job injuries as well as the costs of workplace safety assessments and programs.
WORKERS' COMPENSATION 2016 2017 2018 2018 2019
REVENUES Actual Actual Budget Revised Budget
Other Reimbursments 3,600$ 3,080$ -$ 5,500$ 2,500$
Interfund Serv. Prov.510,909$ 298,628$ 250,000$ 431,284$ 312,933$
Investment Income 2,340$ 2,197$ 2,500$ 2,500$ 3,000$
WORKERS' COMP TOTAL 516,849$ 303,905$ 252,500$ 439,284$ 318,433$
WORKERS' COMPENSATION 2016 2017 2018 2018 2019
EXPENDITURES Actual Actual Budget Revised Budget
Medical Services 21,337$ 16,669$ 22,848$ 22,848$ 25,000$
Insurance - Workers' Comp 82,485$ 87,821$ 88,337$ 88,337$ 90,000$
Claims Paid 132,959$ 258,882$ 142,401$ 142,401$ 285,418$
Other Professional Services 25,880$ 26,040$ 27,720$ 27,720$ 30,000$
WORKERS' COMP TOTAL 262,661$ 389,412$ 281,306$ 281,306$ 430,418$
HEALTH INSURANCE 2016 2017 2018 2018 2019
REVENUES Actual Actual Budget Revised Budget
Insurance Premiums 6,729,682$ 6,809,860$ 7,018,200$ 7,018,200$ 7,018,200$
Other Reimbursments 16,302$ 17,574$ 26,000$ 26,000$ 26,000$
Investment Income 3,737$ 10,586$ 5,000$ 5,000$ 5,000$
Other Miscellaneous 4,420$ 14,933$ 5,000$ 5,000$ 5,000$
HEALTH INSURANCE TOTAL 6,754,141$ 6,852,952$ 7,054,200$ 7,054,200$ 7,054,200$
HEALTH INSURANCE 2016 2017 2018 2018 2019
EXPENDITURES Actual Actual Budget Revised Budget
Adm Fee-Dental Ins.22,166$ 21,123$ 21,340$ 21,340$ 22,407$
Adm Fee-PCS Prescriptio 4,507$ 3,659$ 4,330$ 4,330$ 4,547$
Wellness Program -$ -$ -$ -$ 35,000$
Claims Paid 4,337,977$ 4,647,003$ 4,247,796$ 4,247,796$ 4,460,186$
Claims Paid-PCS 1,286,669$ 1,176,067$ 1,250,540$ 1,250,540$ 1,313,066$
Other Professional Services 99,419$ 2,590$ 106,481$ 106,481$ 111,805$
Health Insurance 565,609$ 551,881$ 571,946$ 270,032$ 600,543$
Contingency -$ -$ 200,000$ 200,000$ 200,000$
HEALTH INSURANCE TOTAL 6,316,347$ 6,402,323$ 6,402,432$ 6,100,518$ 6,747,553$
111
Central Garage Fund
Central Garage inspects, diagnoses, services and repairs the city's fleet. Staff consists of one superintendent
and three ASE-certffied master technicians. Central Garage maintains over 700 individual pieces of equip-
ment in a facility that consists of six repair bays, two wash bays and a lube pit.
Central Garage has implemented a number of procedures to increase our efficiency and save money. Areas
of savings include:
• Stainless steel vs. painted steel for longer life & reduced cost
• White vs. yellow vehicles reduce costs/increases trade-in value
• Vehicle/equipment auctions vs. trade-ins to lower costs
Fuel Site
Central Garage maintains the city’s fuel site at 315 E. Elm St. It is located on the same site as the Household
Hazardous Waste Facility. This site provides fuel for all city and county vehicles and is equipped to dispense
fuel during power outages for emergency response vehicles.
CENTRAL GARAGE FUND 2016 2017 2018 2018 2019
REVENUES Actual Actual Budget Revised Budget
Other Reimbursments 3,307$ 6,234$ 5,000$ 5,000$ 5,000$
Central Garage 172,827$ 182,308$ 200,000$ 180,475$ 189,499$
Garage: Sale of Parts 380,848$ 337,300$ 375,000$ 351,245$ 368,807$
Garage: Labor Charges 311,748$ 278,791$ 330,000$ 463,714$ 486,900$
Garage: Sale of Fuel 357,502$ 415,932$ 400,000$ 427,083$ 448,438$
Transfers Operating 100,000$ 130,000$ 130,000$ 130,000$ 140,000$
Investment Income 45$ -$ 40$ 40$ 40$
Other Miscellaneous 1,976$ 249$ 12,500$ 12,500$ 2,500$
CENTRAL GARAGE TOTAL 1,328,254$ 1,350,813$ 1,452,540$ 1,570,058$ 1,641,184$
112
Central Garage Fund
CENTRAL GARAGE FUND 2016 2017 2018 2018 2019
EXPENDITURES Actual Actual Budget Revised Budget
FT-Salaries Budget 188,084$ 187,143$ 201,478$ 201,478$ 217,451$
Longevity Pay 1,684$ 2,101$ 1,751$ 1,751$ 1,830$
Earned Leave 1,980$ 1,641$ 1,030$ 1,030$ 1,076$
PERSONNEL SERVICES TOTAL 191,748$ 190,886$ 204,259$ 204,259$ 220,357$
Unemployment 430$ 267$ 430$ 430$ 478$
Social Security 11,108$ 11,179$ 11,897$ 11,897$ 13,482$
Medicare 2,598$ 2,614$ 2,781$ 2,781$ 3,153$
Life Insurance 462$ 437$ 474$ 474$ 495$
Kpers 17,859$ 16,317$ 18,220$ 19,626$ 19,331$
EMPLOYEE BENEFITS TOTAL 32,456$ 30,814$ 33,802$ 35,208$ 36,940$
Office Supplies 588$ 255$ 630$ 630$ 662$
Books & Periodicals 2,020$ 2,494$ 2,500$ 2,500$ 2,625$
Metal Products -$ -$ -$ -$ -$
Janitorial 775$ 838$ 850$ 850$ 893$
Welding Supplies 574$ 300$ 600$ 600$ 630$
G&O-Garage Vehicles 833$ 1,023$ 900$ 900$ 945$
G&O-Gasoline Stk 299,642$ 329,870$ 350,000$ 344,167$ 367,500$
G&O-Propane Stock -$ 172$ -$ -$ -$
G&O-Diesel Stock 164,342$ 178,302$ 185,000$ 213,342$ 224,008$
G&O-Oil Stock 30,349$ 25,545$ 32,000$ 33,141$ 34,798$
G&O-Anti-Freeze Stock 2,808$ 3,554$ 3,000$ 3,000$ 3,150$
G&O-Diesel exhaust flui 1,097$ 1,355$ 1,175$ 1,175$ 1,234$
Maint. Supplies-Veh & Equip 93,125$ 109,181$ 108,000$ 108,000$ 113,400$
Parts-Vehicle Stock 44,870$ 36,274$ 42,000$ 42,000$ 44,100$
Expendable Parts Stock 5,626$ 3,944$ 6,000$ 6,000$ 6,300$
Heavy Eq. Parts - Stock 335,751$ 287,140$ 310,000$ 310,000$ 325,500$
Wearing Apparel 848$ 804$ 1,000$ 1,000$ 1,050$
Tools-Shop 9,433$ 5,714$ 9,000$ 9,000$ 9,450$
Other Oper. Supplies 1,606$ 659$ 1,300$ 1,300$ 1,365$
SUPPLIES TOTAL 994,285$ 987,423$ 1,053,955$ 1,077,604$ 1,137,608$
Telephone 1,697$ 1,336$ 1,800$ 1,800$ 1,890$
Cell Phone Allowance 300$ 275$ 300$ 300$ 300$
Gas Service 1,667$ 2,149$ 2,100$ 2,100$ 2,205$
Light & Power 10,308$ 11,038$ 12,000$ 12,000$ 12,600$
Employee Development 1,035$ 1,358$ 1,200$ 1,200$ 1,260$
Dues 954$ 959$ 1,000$ 1,000$ 1,050$
Repairs 68$ 78$ 100$ 100$ 105$
Rpr-Buildings 5,526$ 4,752$ 5,500$ 5,500$ 5,775$
Rpr-Fuel Station 1,937$ 4$ 2,000$ 2,000$ 2,100$
Other Contractual 6,122$ 21,512$ 22,000$ 22,000$ 5,000$
CONTRACTUAL SERVICES TOTAL 29,614$ 43,461$ 48,000$ 48,000$ 32,285$
Office Equipment 2,800$ -$ 1,500$ 1,500$ 1,500$
Other Equipment 8,997$ 12,174$ 19,000$ 19,000$ 64,500$
Vehicles -$ -$ -$ -$ 20,000$
CAPITAL OUTLAY TOTAL 11,797$ 12,174$ 20,500$ 20,500$ 86,000$
Health Insurance 54,600$ 42,264$ 60,197$ 45,900$ 45,900$
Workers' Compensation 7,513$ 4,733$ 6,503$ 6,503$ 4,922$
INTERFUND BENEFITS TOTAL 62,113$ 46,997$ 66,700$ 52,403$ 50,822$
Interfund Serv. Prov.10,000$ -$ 10,000$ 10,000$ -$
TRANSFERS TOTAL 10,000$ -$ 10,000$ 10,000$ -$
CENTRAL GARAGE TOTAL 1,332,012$ 1,311,755$ 1,437,216$ 1,447,974$ 1,564,013$
113
Sanitation Fund
Sanitatfon & Recycling
Sanitatfon provides residentfal refuse and yard waste collectfon for over 15,000 households weekly, col-
lectfng about 17,000 tons of waste annually. Additfonally they provide subscriptfon curbside recycling to
over 850 households, collectfng about 13 tons of recyclable material annually. Staff consists of one super-
intendent, one supervisor, 19 full-tfme employees and multfple temporary seasonal employees as needed
throughout the year.
SDRC 2016 2017 2018 2018 2019
EXPENDITURES Actual Actual Budget Revised Budget
FT-Salaries Budget -$ -$ -$ 41,700$ 83,400$
PERSONNEL SERVICES TOTAL -$ -$ -$ 41,700$ 83,400$
Unemployment -$ -$ -$ 92$ 183$
Social Security -$ -$ -$ 2,585$ 5,171$
Medicare -$ -$ -$ 605$ 1,209$
Life Insurance -$ -$ -$ 417$ 834$
Kpers -$ -$ -$ 3,707$ 7,414$
EMPLOYEE BENEFITS TOTAL -$ -$ -$ 7,406$ 14,812$
Office Supplies -$ -$ -$ 200$ 200$
Gas & Oil -$ -$ -$ 23,550$ 23,550$
Maint. Supplies-Veh & Equip -$ -$ -$ 27,870$ 27,870$
Parts-Machinery & Equip -$ -$ -$ 750$ 750$
Wearing Apparel -$ -$ -$ 1,455$ 1,140$
Tools -$ -$ -$ 5,585$ 100$
Public Education Supplies -$ -$ -$ 10,000$ 10,000$
Other Oper. Supplies -$ -$ -$ 21,665$ 5,255$
Buildings & Grounds Supplies -$ -$ -$ 17,590$ -$
SUPPLIES TOTAL -$ -$ -$ 108,665$ 68,865$
Administration & Billing -$ -$ -$ -$ -$
Data Processing Charges -$ -$ -$ -$ -$
Telephone -$ -$ -$ 850$ 850$
Cell Phone Allowance -$ -$ -$ 600$ 600$
Water Service -$ -$ -$ 6,000$ 12,000$
Postage -$ -$ -$ 40$ 40$
Employee Development -$ -$ -$ 400$ 400$
Dues -$ -$ -$ -$ -$
Rpr-Radio -$ -$ -$ 100$ 100$
Rpr-Buildings -$ -$ -$ 100$ 100$
Other Contractual -$ -$ -$ -$ -$
CONTRACTUAL SERVICES TOTAL -$ -$ -$ 8,090$ 14,090$
Office Equipment -$ -$ -$ -$ -$
Other Equipment -$ -$ -$ -$ -$
Vehicles -$ -$ -$ -$ 33,000$
CAPITAL OUTLAY TOTAL -$ -$ -$ -$ 33,000$
Health Insurance -$ -$ -$ 12,000$ 24,000$
Workers' Compensation -$ -$ -$ 1,180$ 2,360$
INTERFUND BENEFITS TOTAL -$ -$ -$ 13,180$ 26,360$
SDRC TOTAL -$ -$ -$ 179,041$ 240,527$
114
Sanitation Fund
SANITATION 2016 2017 2018 2018 2019
EXPENDITURES Actual Actual Budget Revised Budget
FT-Salaries Budget 609,828$ 545,010$ 583,000$ 642,277$ 684,970$
OT- Regular 9,497$ 8,945$ 11,400$ 11,400$ 10,000$
Longevity Pay 6,514$ 6,671$ 7,200$ 7,200$ 7,000$
Earned Leave 3,887$ 4,274$ 4,500$ 4,500$ 4,500$
PERSONNEL SERVICES TOTAL 629,725$ 564,899$ 606,100$ 665,377$ 706,470$
Unemployment 1,431$ 796$ 1,100$ 1,100$ 1,554$
Social Security 36,507$ 32,992$ 36,510$ 36,510$ 43,801$
Medicare 8,538$ 7,716$ 8,540$ 8,540$ 10,244$
Life Insurance 1,383$ 1,234$ 1,380$ 1,380$ 1,380$
Kpers 58,860$ 48,625$ 58,860$ 58,860$ 62,805$
EMPLOYEE BENEFITS TOTAL 106,719$ 91,363$ 106,390$ 106,390$ 119,784$
Office Supplies 1,246$ 1,407$ 1,250$ 1,250$ 1,250$
Gas & Oil 67,156$ 74,430$ 73,800$ 73,800$ 236,940$
Maint. Supplies-Veh & Equip 163,981$ 160,067$ 175,000$ 175,000$ 392,908$
Parts-Machinery & Equip 4,726$ 26,604$ 5,000$ 5,000$ 5,000$
Wearing Apparel 9,735$ 6,913$ 10,500$ 10,500$ 9,300$
Tools 55$ 489$ 500$ 500$ 500$
Public Education Supplies -$ -$ -$ 6,100$ 4,750$
Other Oper. Supplies 2,487$ 1,922$ 2,667$ 2,667$ 2,700$
Buildings & Grounds Supplies -$ 94$ -$ -$ 20,000$
SUPPLIES TOTAL 249,386$ 271,926$ 268,717$ 274,817$ 673,348$
Administration & Billing 28,800$ 26,400$ 31,000$ 31,000$ 32,200$
Rent/Lease Building -$ -$ -$ 34,250$ 34,250$
Data Processing Charges 80,000$ -$ 80,000$ 80,000$ 80,000$
Telephone 1,128$ 2,197$ 1,200$ 1,200$ 2,200$
Cell Phone Allowance 600$ 600$ 610$ 610$ 610$
Water Service 1,952$ 2,090$ 2,100$ 2,100$ 2,100$
Postage 21$ 13$ 100$ 100$ 100$
Employee Development 212$ 372$ 230$ 230$ 600$
Dues 78$ -$ 100$ 100$ -$
Rpr-Radio 409$ 402$ 500$ 500$ 500$
Rpr-Buildings 438$ 3,247$ 500$ 500$ 500$
Other Contractual 64,215$ 176,975$ 230,825$ 243,380$ 137,052$
CONTRACTUAL SERVICES TOTAL 177,852$ 212,296$ 347,165$ 393,970$ 290,112$
Office Equipment 62$ 1,968$ -$ -$ 7,000$
Other Equipment 51,594$ 55,191$ 57,936$ 57,936$ 63,000$
Vehicles 310,436$ -$ 305,000$ 305,000$ 244,500$
CAPITAL OUTLAY TOTAL 362,092$ 57,159$ 362,936$ 362,936$ 314,500$
Health Insurance 152,216$ 124,616$ 157,200$ 132,182$ 132,182$
Workers' Compensation 24,290$ 15,303$ 12,089$ 12,089$ 15,915$
INTERFUND BENEFITS TOTAL 176,506$ 139,919$ 169,289$ 144,271$ 148,098$
Solid Waste Disposal 576,042$ 615,715$ 611,500$ 611,500$ 643,385$
Interfund Serv. Prov.411,500$ 376,500$ 411,500$ 411,500$ 411,500$
TRANSFERS TOTAL 987,542$ 992,215$ 1,023,000$ 1,023,000$ 1,054,885$
SANITATION TOTAL 2,689,822$ 2,329,777$ 2,883,597$ 2,970,762$ 3,307,196$
SANITATION 2016 2017 2018 2018 2019
REVENUES Actual Actual Budget Revised Budget
Sanitation 2,694,654$ 2,811,233$ 3,048,426$ 3,048,426$ 3,450,000$
Investment Income 2,470$ 5,793$ 2,500$ 2,500$ 3,500$
SANITATION TOTAL 2,697,124$ 2,817,026$ 3,050,926$ 3,050,926$ 3,453,500$
115
Solid Waste Fund
The Salina Municipal Solid Waste Landfill provides waste disposal in accordance with the Kansas Department
of Health and Environment (KDHE). Staff consists of one superintendent, one supervisor, seven full-tfme and
two part-tfme employees. The landfill occupies 656 acres, 289.69 of which are permitted by the KDHE for
waste disposal. The landfill receives approximately 85,000 tons of refuse per year and has a life expectancy of
about 120-140 years.
Disposal fees are based on the type and weight of materials brought to the landfill. The minimum disposal
fee at the landfill is $10 per vehicle for loads up to 660 lbs. Loads of 660 lbs. or more will be $32.34 per ton.
There are separate fees for other materials such as tfres, dirt, rock, concrete, asbestos, contaminated soil,
etc.
SOLID WASTE 2016 2017 2018 2018 2019
EXPENDITURES Actual Actual Budget Revised Budget
FT-Salaries Budget 358,840$ 339,052$ 384,386$ 357,386$ 398,672$
PT- Salaries 46,643$ 48,806$ 49,965$ 49,965$ 34,896$
OT- Regular 2,340$ 4,814$ 379$ 379$ 3,135$
Longevity Pay 5,395$ 4,656$ 6,695$ 6,695$ 6,996$
Earned Leave 3,820$ 5,153$ 3,296$ 3,296$ 3,444$
PERSONNEL SERVICES TOTAL 417,038$ 402,480$ 444,721$ 417,721$ 447,144$
Unemployment 925$ 549$ 920$ 920$ 976$
Social Security 23,659$ 22,822$ 25,348$ 20,605$ 27,509$
Medicare 5,533$ 5,337$ 5,923$ 5,923$ 6,434$
Life Insurance 947$ 939$ 979$ 979$ 1,023$
Kpers 38,783$ 34,464$ 39,562$ 39,562$ 39,445$
EMPLOYEE BENEFITS TOTAL 69,847$ 64,111$ 72,731$ 67,988$ 75,387$
SOLID WASTE 2016 2017 2018 2018 2019
REVENUES Actual Actual Budget Revised Budget
Solid Waste 2,299,778$ 2,671,732$ 2,369,000$ 2,369,000$ 2,369,000$
Solid Waste-Internal 503,272$ 558,980$ 475,000$ 475,000$ 475,000$
Investment Income 7,384$ 2,294$ 4,000$ 4,000$ 4,000$
Recycled Material 11,848$ 7,267$ 7,000$ 7,000$ 7,000$
Other Miscellaneous 21,854$ 20,552$ 42,310$ 42,310$ 25,000$
SOLID WASTE TOTAL 2,844,136$ 3,260,826$ 2,897,310$ 2,897,310$ 2,880,000$
116
Solid Waste Fund
SOLID WASTE 2016 2017 2018 2018 2019
EXPENDITURES, cont.Actual Actual Budget Budget Budget
Office Supplies 1,320$ 1,520$ 1,418$ 1,418$ 1,488$
Sand, Rock, Gravel & Sa 19,270$ 18,401$ 20,643$ 20,643$ 21,675$
Gas & Oil 108,202$ 116,549$ 115,889$ 115,889$ 121,682$
Maint. Supplies-Veh & Equip 124,074$ 51,588$ 132,888$ 132,888$ 139,532$
Wearing Apparel 2,018$ 1,976$ 2,163$ 2,163$ 2,271$
Protective Clothing -$ 206$ -$ -$ -$
Tools 157$ 83$ 168$ 168$ 176$
Public Education Supplies 189$ -$ 200$ 200$ 209$
Other Oper. Supplies 8,836$ 11,843$ 9,461$ 9,461$ 9,934$
Buildings & Grounds Supplies -$ -$ -$ -$ -$
SUPPLIES TOTAL 264,067$ 202,167$ 282,828$ 282,828$ 296,969$
Engineering Services 333,175$ -$ 33,611$ 33,611$ 35,291$
Data Processing Charges 65,000$ -$ 65,000$ 65,000$ 65,000$
Tire Disposal 4,361$ 4,659$ 4,673$ 4,673$ 4,906$
Waste Management 33,612$ 34,579$ 52,941$ 52,941$ 55,588$
Telephone 2,189$ 3,196$ 2,342$ 2,342$ 2,459$
Cell Phone Allowance 600$ 598$ 610$ 610$ 610$
Gas Service 2,488$ 4,532$ 2,667$ 2,667$ 2,800$
Water Service 2,036$ 2,695$ 2,184$ 2,184$ 2,293$
Light & Power 10,016$ 12,177$ 10,731$ 10,731$ 11,268$
Employee Development 572$ 593$ 609$ 609$ 639$
Dues 579$ 552$ 620$ 620$ 650$
Rpr-Radio 147$ 50$ 158$ 158$ 165$
Rpr-Buildings 5,579$ 18,237$ 5,975$ 5,975$ 6,273$
Credit Card Fees/Expens 2,922$ 3,885$ 2,867$ 2,867$ 3,010$
Other Contractual 26,274$ 26,969$ 28,140$ 28,140$ 37,900$
Contractual Roll- Off B -$ -$ -$ -$ -$
Solid Waste Fees 85,702$ 93,067$ 91,791$ 91,791$ 96,800$
CONTRACTUAL SERVICES TOTAL 575,252$ 205,788$ 304,916$ 304,917$ 325,653$
Principal - City Share 175,500$ 180,000$ 180,000$ 180,000$ 180,000$
Interest - City Share 32,207$ 59,149$ 59,149$ 59,149$ 59,149$
DEBT SERVICE TOTAL 207,707$ 239,149$ 239,149$ 239,149$ 239,149$
Other Equipment 725$ 300,000$ 346,760$ 346,760$ 11,050$
Vehicles -$ -$ 253,000$ -$ 253,000$
CAPITAL OUTLAY TOTAL 725$ 300,000$ 599,760$ 346,760$ 264,050$
Health Insurance 100,108$ 96,982$ 110,366$ 84,701$ 108,701$
Workers' Compensation 16,694$ 10,517$ 14,450$ 14,450$ 10,938$
INTERFUND BENEFITS TOTAL 116,802$ 107,499$ 124,816$ 99,151$ 119,638$
Interfund Serv. Prov.575,000$ 540,000$ 429,590$ 429,590$ 575,000$
Transfers-interfund -$ -$ 600,000$ 600,000$ 600,000$
TRANSFERS TOTAL 575,000$ 540,000$ 1,029,590$ 1,029,590$ 1,175,000$
SOLID WASTE TOTAL 2,226,437$ 2,061,194$ 3,098,510$ 2,788,103$ 2,942,990$
117
Solid Waste Fund: Hazardous Waste
Household Hazardous Waste Facility
The Household Hazardous Waste (HHW) facility inspects, packages and processes residentfal waste for dis-
posal or reuse. HHW staff also provides educatfonal materials to the public at schools and other local events.
The facility relies on voluntary partfcipatfon of citfzens. Staff consists of one certffied HHW coordinator and
occasional assistance from sanitatfon employees.
Many products used in our homes contain the same ingredients as industrial waste, yet are exempt from dis-
posal regulatfon. Leftover products or those unused for over a year are unlikely ever to be used, yet the risk
of spills or accidental poisoning of children or pets increases the longer the product remains in the home. The
HHW facility provides a means for citfzens to drop off these hazardous products at no charge.
HAZARDOUS WASTE 2016 2017 2018 2018 2019
EXPENDITURES Actual Actual Budget Revised Budget
FT-Salaries Budget 40,290$ 42,352$ 42,352$ 44,144$ 46,580$
OT- Regular 20$ 379$ 21$ 21$ 523$
Longevity Pay 1,393$ 1,435$ 1,435$ 1,435$ 1,500$
PERSONNEL SERVICES TOTAL 41,703$ 44,166$ 43,808$ 45,599$ 48,602$
Unemployment 95$ 62$ 62$ 62$ 107$
Social Security 2,440$ 2,591$ 2,591$ 2,591$ 3,013$
Medicare 571$ 606$ 606$ 606$ 705$
Life Insurance 104$ 108$ 108$ 108$ 113$
Kpers 4,067$ 3,993$ 3,993$ 3,993$ 4,321$
EMPLOYEE BENEFITS TOTAL 7,277$ 7,359$ 7,359$ 7,359$ 8,258$
Office Supplies 1$ 1,208$ 100$ 100$ 105$
Wearing Apparel 471$ 493$ 645$ 645$ 677$
Tools 89$ 1$ 50$ 50$ 53$
Public Education Supplies 21,546$ 22,142$ 14,150$ 14,150$ 14,858$
Other Oper. Supplies 7,699$ 7,520$ 8,564$ 8,564$ 8,992$
Buildings & Grounds Supplies 78$ 75$ 85$ 85$ 89$
SUPPLIES TOTAL 29,883$ 31,440$ 23,594$ 23,594$ 24,774$
Telephone 327$ 795$ 800$ 800$ 840$
Cell Phone Allowance -$ -$ 300$ -$ 300$
Employee Development -$ 1,792$ 2,500$ 2,500$ 2,625$
Dues 250$ 250$ 250$ 250$ 263$
Rpr-Buildings 317$ 27$ 350$ 350$ 368$
Other Contractual 16,188$ 24,306$ 28,550$ 28,550$ 29,978$
CONTRACTUAL SERVICES TOTAL 17,082$ 27,170$ 32,750$ 32,450$ 34,373$
Other Equipment -$ -$ -$ -$ -$
CAPITAL OUTLAY TOTAL -$ -$ -$ -$ -$
Health Insurance 13,650$ 12,219$ 12,219$ 12,574$ 12,574$
Workers' Compensation 650$ 410$ 410$ 410$ 426$
INTERFUND BENEFITS TOTAL 14,300$ 12,629$ 12,629$ 12,984$ 13,000$
HAZARDOUS WASTE TOTAL 110,245$ 122,764$ 120,140$ 121,986$ 129,007$
118
Golf Fund
The first 24-hole golf facility in the state of Kansas, The Salina Municipal Golf Course features an 18-hole reg-
ulatfon golf course and a new six-hole short course. There is a spacious driving range, putting green, and a
state-of-the-art short game area which enhance the courses. Green fees consistently rank among the lowest
in the state, and turf is manicured to country club quality. In additfon to the golf holes on our short course,
we now have Foot Golf holes on the course as well.
The Muni is home to many group outfngs, leagues, tournaments and other special events. A multfpurpose
room is available for meetfngs and functfons after play. Tee tfmes are taken seven days a week on the 18-
hole course.
GOLF 2016 2017 2018 2018 2018
EXPENDITURES Actual Actual Budget Budget Budget
FT-Salaries Budget 185,771$ 211,724$ 198,996$ 248,648$ 259,283$
PT- Salaries 111,399$ 105,174$ 119,336$ 119,336$ 115,000$
OT- Regular 6,175$ 6,482$ 6,613$ 6,613$ 7,000$
Longevity Pay 2,576$ 2,702$ 2,575$ 2,575$ 2,750$
Earned Leave 2,523$ 3,841$ 5,150$ 5,150$ 4,000$
PERSONNEL SERVICES TOTAL 308,444$ 329,923$ 332,669$ 382,321$ 388,033$
Unemployment 726$ 475$ 730$ 526$ 854$
Social Security 18,258$ 19,471$ 19,560$ 18,306$ 24,058$
Medicare 4,270$ 4,554$ 4,573$ 4,281$ 5,626$
Life Insurance 417$ 472$ 433$ 433$ 500$
Kpers 18,523$ 19,552$ 18,897$ 18,897$ 21,273$
EMPLOYEE BENEFITS TOTAL 42,194$ 44,524$ 44,193$ 42,442$ 52,311$
GOLF 2016 2017 2018 2018 2019
REVENUES Actual Actual Budget Revised Budget
Sales Tax--Countywide 25,805$ 25,656$ 26,000$ 26,000$ 26,650$
Electric Carts 145,195$ 145,236$ 150,000$ 150,000$ 152,498$
Pull Carts 153$ 140$ 150$ 150$ 150$
Cart Storage 6,626$ 5,965$ 6,750$ 6,750$ 6,600$
Other Rental 2,361$ 3,190$ 2,500$ 2,500$ 2,500$
Membership Fees 192,652$ 196,928$ 195,000$ 195,000$ 204,750$
Green Fees 256,071$ 254,980$ 260,000$ 260,000$ 267,750$
Trail Fees 4,820$ 4,891$ 7,000$ 7,000$ 5,250$
Driving Range 25,172$ 25,393$ 27,000$ 27,000$ 28,350$
First Tee Registation 6,288$ 9,885$ 8,500$ 8,500$ 8,499$
Food/Beverage 37,814$ 31,951$ 45,000$ 45,000$ 45,000$
Food/Beverage--Beer Sal 27,791$ 28,092$ 28,000$ 28,000$ 28,000$
Pro Shop 58,059$ 66,060$ 70,000$ 70,000$ 70,000$
Other Reimbursements 574$ -$ -$ -$ -$
Investment Income 237$ 344$ -$ -$ 350$
Donations -$ -$ -$ -$ -$
Other Miscellaneous 47,803$ 75,448$ 50,000$ 76,250$ 120,000$
GOLF TOTAL 837,422$ 874,160$ 875,900$ 902,150$ 966,347$
119
Golf Fund
GOLF 2016 2017 2018 2018 2018
EXPENDITURES, cont.Actual Actual Budget Budget Budget
Office Supplies 412$ 944$ 400$ 400$ 500$
Irrigation Supplies 28,267$ 24,043$ 15,000$ 15,000$ 25,000$
Gas & Oil 22,275$ 15,473$ 24,000$ 24,000$ 25,000$
Maint. Supplies-Veh & Equip 37,238$ 44,601$ 31,500$ 31,500$ 45,000$
Parts-Machinery & Equip 1,890$ 2,672$ 2,000$ 2,000$ 2,100$
Chemicals 64,130$ 60,927$ 62,000$ 62,000$ 64,000$
Wearing Apparel 394$ 513$ 420$ 420$ 800$
Safety Equip & Supplies 38$ -$ 42$ 42$ 600$
Tools 1,175$ 708$ 1,000$ 1,000$ 1,200$
Mach. & Equip. (<$250)936$ 700$ 1,000$ 1,000$ 1,000$
Recreation Supplies 29,285$ 46,595$ 26,250$ 26,250$ 45,000$
Seeds, Plants, Trees 11,411$ 7,392$ 8,000$ 8,000$ 8,000$
Other Oper. Supplies 2,739$ 4,006$ 2,000$ 2,000$ 2,500$
Pro Shop 2,479$ 265$ 2,000$ 2,000$ 2,000$
Pro Shop Merchandise 58,517$ 61,133$ 55,000$ 55,000$ 55,000$
Snack Bar 44,223$ 43,187$ 46,000$ 46,000$ 46,000$
Driving Range 51$ 5,060$ 3,000$ 3,000$ 5,000$
Rental Cart Repair 2,055$ 3,220$ 1,000$ 1,000$ 1,000$
SUPPLIES TOTAL 307,515$ 321,439$ 280,612$ 280,612$ 329,700$
Sales Tax 26,096$ 16,431$ 25,000$ 25,000$ 25,000$
Telephone 6,968$ 7,619$ 7,350$ 7,350$ 7,500$
Cell Phone Allowance 538$ 600$ 550$ 550$ 650$
Gas Service 3,690$ 6,310$ 5,500$ 5,500$ 6,000$
Solid Waste Disposal 1,505$ 1,920$ 1,500$ 1,500$ 1,700$
Water Service 4,313$ 3,712$ 3,500$ 3,500$ 3,800$
Light & Power 39,658$ 45,212$ 42,000$ 42,000$ 43,000$
Postage 153$ 647$ 160$ 160$ 500$
Employee Development 1,406$ 2,605$ 1,500$ 1,500$ 2,500$
Dues 1,377$ 242$ 1,500$ 1,500$ 500$
Printing 199$ 1,978$ 210$ 210$ 1,000$
Advertising & Promotion 1,540$ 1,521$ 1,500$ 1,500$ 2,500$
Rpr-Buildings 7,963$ 5,950$ 2,000$ 2,000$ 10,000$
Credit Card Fees/Expens 18,279$ 17,269$ 19,572$ 19,572$ 19,000$
Refunds 20$ 640$ -$ -$ -$
Other Contractual 612$ 779$ 1,000$ 1,000$ 1,000$
CONTRACTUAL SERVICES TOTAL 114,317$ 113,435$ 112,842$ 112,842$ 124,650$
Other Equipment 16$ 1,826$ 25,000$ 25,000$ 2,000$
Construction Contracts 88,523$ -$ -$ -$ -$
CAPITAL OUTLAY TOTAL 88,539$ 1,826$ 25,000$ 25,000$ 2,000$
Health Insurance 36,994$ 44,566$ 40,000$ 56,623$ 56,623$
Workers' Compensation 3,798$ 2,393$ 3,140$ 3,140$ 2,489$
INTERFUND BENEFITS TOTAL 40,792$ 46,959$ 43,140$ 59,763$ 59,112$
Interfund Serv. Prov.-$ -$ 25,000$ 25,000$ -$
TRANSFERS TOTAL -$ -$ 25,000$ 25,000$ -$
GOLF TOTAL 901,802$ 858,107$ 863,456$ 927,981$ 955,806$
120
Page left blank intentfonally
121
PROPRIETARY
FUNDS
122
Water and Wastewater Fund
The Municipal Utflitfes Department is composed of the water and wastewater facilitfes operated by the City
of Salina. The Utflitfes Department has 57 employees and is separated into two major divisions, Plant Opera-
tfons Division (Water Treatment Plant and Wastewater Treatment Plant) and Utflity Division (Water Distribu-
tfon and Wastewater Collectfon). The Utflitfes Department is self-supportfng from user charges collected from
its customers. Administratfon provides customer service, management and support to the Plant Operatfons
and Utflity Divisions.
The City of Salina is committed to providing quality customer service to all customers. The Water Customer
Accountfng Office is responsible for the Accounts Receivable system for all City of Salina utflitfes (water,
wastewater, and refuse collectfon). The division bills nearly 20,000 customers per month on a cycle basis
(1,000 per day), and collects nearly $17.1 million per year to support the water, wastewater and refuse col-
lectfon systems in the City. The meter staff also work out of this division, reading all the meters within Salina
as well as working service orders (new accounts, final accounts, etc.).
The Water Treatment Plant (WTP) staff provides customer service and maintains the WTP. Treatment in-
cludes settling, softening, filtratfon and disinfectfon. The WTP has the capability to treat 20 million gallons per
day (mgd) of raw water, ten mgd from the Smoky Hill River and ten mgd from the downtown well field (15
wells). The WTP currently treats approximately five mgd in the winter and up to ten mgd in the summer. To-
tal water treated in 2015 was 1.98 billion gallons, which included 0.98 billion gallons from the Smoky Hill Riv-
er and 1.00 billion gallons from the Downtown Well Field. The water is chemically treated to meet or exceed
standards of the Kansas State Department of Health and Environment (KDHE) and the U.S. Environmental
Protectfon Agency (EPA). Compliance with those standards is assured by extensive testfng in both the plant
and throughout the complete water distributfon system.
The Water Distributfon staff provides customer service and maintains the Water Distributfon System, which
consists of eight elevated water storage tanks on five separate pressure zones, five pressure booster pump
statfons, 332 miles of water main, 4,371 valves, 2,424 fire hydrants and 20,176 water services and meters.
The Wastewater Treatment Plant (WWTP) staff provides customer service and maintains the WWTP. Treat-
ment includes preliminary screening with grit removal, primary clarificatfon, trickling filters, actfvated sludge
and ultraviolet disinfectfon. The WWTP has the capability to treat 7.25 mgd of raw wastewater and currently
treats approximately 3.6 mgd. Total wastewater treated in 2015 was 1.21 billion gallons. A total of 1,213 tons
of bio-solids (beneficial byproduct of wastewater treatment) were produced and applied to area farmland for
beneficial use. The wastewater generated by the City is treated to standards specified by the KDHE and dis-
charged to the Smoky Hill River. A total of 13 industrial users are permitted and monitored to ensure dis-
charge water meets the City’s Industrial Pretreatment requirements.
The Wastewater Collectfon staff provides customer service and maintains the Wastewater Collectfon System,
which consists of 230 miles of sanitary sewer mains, 4,803 manholes and 59 wastewater pump statfons.
123
Water and Wastewater Fund Revenues
WATER AND WASTEWATER FUND 2016 2017 2018 2018 2019
REVENUES Actual Actual Budget Revised Budget
Water Charges 10,034,140$ 10,485,626$ 10,816,000$ 10,816,000$ 11,184,971$
Front Footage & Tapping 132,102$ 38,001$ 125,000$ 125,000$ 125,000$
Meter Deposits 143,359$ 138,079$ 140,000$ 140,000$ 140,000$
Meter Pit Installation 12,300$ 14,400$ 15,000$ 15,000$ 15,000$
Pretreatment Permit 1,500$ 1,100$ -$ -$ -$
Sewer Charges 8,544,354$ 8,612,965$ 9,193,600$ 9,193,600$ 9,285,348$
Other Reimbursements -$ -$ -$ -$ -$
Sanitation Bill Charge 28,800$ 26,400$ 32,200$ 32,200$ 32,200$
Internal Water Charges 32,119$ 40,737$ 45,000$ 45,000$ 45,000$
Internal Sewer Charges 32,119$ 40,737$ 45,000$ 45,000$ 45,000$
Interfund Serv. Prov.-$ -$ -$ -$ -$
Sales Tax Collected 183,027$ 203,288$ 180,000$ 180,000$ 200,000$
Investment Income 32,681$ 61,765$ 25,000$ 25,000$ 25,000$
Sale of Commodities 5,532$ 5,349$ 10,000$ 10,000$ 10,000$
Other Miscellaneous 212$ 173$ -$ -$ -$
WATER AND WASTE WATER
FUND TOTAL $ 19,182,245 $ 19,668,621 $ 20,626,800 $ 20,626,800 $ 21,107,519
124
Water Customer Accounting
WATER CUSTOMER ACCOUNTING 2016 2017 2018 2018 2019
EXPENDITURES Actual Actual Budget Revised Budget
FT-Salaries Budget 163,882$ 200,401$ 175,553$ 223,691$ 251,689$
OT- Regular 2,774$ 2,578$ 2,966$ 2,966$ 3,000$
Longevity Pay 2,415$ 3,535$ 5,528$ 5,528$ 5,400$
Earned Leave 774$ -$ -$ -$ -$
PERSONNEL SERVICES TOTAL 169,845$ 206,514$ 184,048$ 232,185$ 260,089$
Unemployment 392$ 287$ 390$ 390$ 572$
Social Security 10,020$ 11,979$ 10,420$ 10,420$ 16,126$
Medicare 2,343$ 2,802$ 2,440$ 2,440$ 3,771$
Life Insurance 412$ 514$ 410$ 410$ 550$
Kpers 15,897$ 18,051$ 16,060$ 16,060$ 23,122$
EMPLOYEE BENEFITS TOTAL 29,065$ 33,633$ 29,720$ 29,720$ 44,141$
Petty Cash-Short 364$ 248$ 360$ 360$ -$
Office Supplies 2,604$ 5,133$ 2,660$ 2,660$ 4,500$
SUPPLIES TOTAL 2,968$ 5,381$ 3,020$ 3,020$ 4,500$
Legal Services 11,889$ 22,776$ 12,130$ 12,130$ 50,000$
Ks Water Protection Fee -$ -$ 70,000$ 70,000$ 70,000$
Clean Water Fees -$ -$ 65,000$ 65,000$ 65,000$
Sales Tax 411,383$ 218,660$ 180,260$ 180,260$ 245,000$
Int. On Meter Deposits 398$ 858$ 410$ 410$ 500$
Refunded Meter Deposits 143,331$ 141,884$ 146,200$ 146,200$ 150,000$
Telephone 1,831$ 4,965$ 1,870$ 1,870$ 4,000$
Postage 110,985$ 104,386$ 113,210$ 118,609$ 120,000$
Employee Development 561$ -$ 570$ 570$ 1,000$
Dues 1,306$ 1,470$ 1,330$ 1,330$ 2,000$
Printing 22,802$ 19,149$ 23,260$ 23,260$ 22,000$
Rpr-Off. Equip.988$ 918$ 1,010$ 1,010$ 2,000$
Credit Card Fees/Expens 82,994$ 90,046$ 77,080$ 77,080$ 80,000$
Other Contractual 72,749$ 152,602$ 60,240$ 60,240$ 171,750$
Low Income Assistance 4,854$ 4,883$ 4,950$ 4,950$ 6,000$
CONTRACTUAL SERVICES TOTAL 866,071$ 762,599$ 757,520$ 762,919$ 989,250$
Office Equipment 11,465$ -$ 25,000$ 25,000$ -$
Computers/Technology -$ -$ 25,000$ 25,000$ 25,000$
CAPITAL OUTLAY TOTAL 11,465$ -$ 50,000$ 50,000$ 25,000$
Health Insurance 37,098$ 53,715$ 38,950$ 68,532$ 68,532$
Workers' Compensation 14,000$ 8,820$ 14,700$ 14,700$ 9,173$
INTERFUND BENEFITS TOTAL 51,098$ 62,535$ 53,650$ 83,232$ 77,705$
Data Processing Charges 800,000$ 800,000$ 800,000$ 800,000$ 800,000$
TRANSFERS TOTAL 800,000$ 800,000$ 800,000$ 800,000$ 800,000$
WATER CUSTOMER ACCOUNTING TOTAL $ 1,930,513 $ 1,870,663 $ 1,877,958 $ 1,961,077 $ 2,200,685
125
Utilities Administration
UTILITIES ADMINISTRATION 2016 2017 2018 2018 2019
EXPENDITURES Actual Actual Budget Revised Budget
FT-Salaries Budget 607,766$ 605,150$ 750,000$ 654,925$ 687,015$
PT- Salaries 4,720$ -$ 4,635$ 4,635$ 4,844$
OT- Regular 1,903$ 3,048$ 2,060$ 2,060$ 2,153$
Longevity Pay 2,489$ 2,657$ 3,000$ 3,000$ 3,135$
Earned Leave 17,408$ 31,743$ 30,900$ 30,900$ 32,291$
PERSONNEL SERVICES TOTAL 634,285$ 642,597$ 790,595$ 695,520$ 729,437$
Unemployment 1,440$ 883$ 1,440$ 1,088$ 1,605$
Social Security 36,889$ 36,905$ 38,360$ 38,360$ 45,225$
Medicare 8,633$ 8,631$ 8,980$ 8,980$ 10,577$
Life Insurance 1,341$ 1,340$ 1,340$ 1,340$ 1,400$
Kpers 57,738$ 53,788$ 58,320$ 58,320$ 64,847$
Transportation Allowance 3,696$ 3,696$ 3,700$ 3,700$ 3,700$
EMPLOYEE BENEFITS TOTAL 109,737$ 105,242$ 112,140$ 111,788$ 127,354$
Office Supplies 697$ 763$ 710$ 1,000$ 746$
Books & Periodicals 635$ -$ 650$ 200$ 683$
Gas & Oil 397$ 418$ 400$ 1,200$ 420$
Maint. Supplies-Veh & Equip 873$ 57$ 890$ 1,000$ 935$
Maintenance Supplies 181$ -$ 190$ -$ 200$
Other Oper. Supplies 78$ -$ 80$ -$ 84$
SUPPLIES TOTAL 2,862$ 1,238$ 2,920$ 3,400$ 3,066$
Engineering Services 19,485$ 7,500$ 25,000$ 25,000$ 26,250$
Auditing Services -$ 500$ 35,000$ 35,000$ 36,750$
Rent/Lease - Buildings 74,847$ 73,481$ 100,000$ 100,000$ 100,000$
Telephone 1,432$ 1,744$ 1,460$ 2,000$ 1,533$
Cell Phone Allowance 1,900$ 1,923$ 1,940$ 1,940$ 1,940$
Postage 687$ 673$ 700$ 1,000$ 735$
Employee Development 3,321$ 2,930$ 3,390$ 3,500$ 3,560$
Dues 337$ 607$ 340$ 600$ 357$
Legal Notices -$ -$ -$ 1,000$ -$
Printing 62$ -$ 60$ 1,500$ 63$
Automated Meter Reading -$ -$ -$ -$ -$
Other Contractual 9,353$ 14,689$ 9,540$ 20,000$ 10,017$
CONTRACTUAL SERVICES TOTAL 111,423$ 104,045$ 177,430$ 191,540$ 181,205$
Health Insurance 100,972$ 87,704$ 111,321$ 91,291$ 91,291$
Workers' Compensation 33,000$ 20,790$ 34,650$ 34,650$ 21,622$
INTERFUND BENEFITS TOTAL 133,972$ 108,494$ 145,971$ 125,941$ 112,913$
Franchise Fees 1,200,000$ 1,200,000$ 1,224,000$ 1,200,000$ 1,200,000$
Interfund Serv. Prov.1,650,000$ 1,450,000$ 1,650,000$ 1,650,000$ 1,650,000$
Transfers-Interfund -$ -$ 30,000$ 30,000$ 30,000$
TRANSFERS TOTAL 2,850,000$ 2,650,000$ 2,904,000$ 2,880,000$ 2,880,000$
UTILITIES ADMINISTRATION TOTAL 3,842,279$ 3,611,617$ 4,133,056$ 4,008,189$ 4,033,974$
126
Water Operations
WATER OPERATIONS 2016 2017 2018 2018 2019
EXPENDITURES Actual Actual Budget Revised Budget
FT-Salaries Budget 513,342$ 521,256$ 550,000$ 496,065$ 575,640$
OT- Regular 59,583$ 81,621$ 36,400$ 36,400$ 38,038$
Longevity Pay 7,501$ 7,560$ 8,750$ 8,750$ 9,144$
PERSONNEL SERVICES TOTAL 580,425$ 610,437$ 595,150$ 541,215$ 622,822$
Unemployment 1,333$ 893$ 1,330$ 1,330$ 1,370$
Social Security 34,103$ 37,010$ 35,470$ 35,470$ 38,615$
Medicare 7,976$ 8,656$ 8,290$ 8,290$ 9,031$
Life Insurance 1,215$ 1,160$ 1,220$ 1,220$ 1,275$
Kpers 55,028$ 54,042$ 55,580$ 55,580$ 55,369$
EMPLOYEE BENEFITS TOTAL 99,655$ 101,760$ 101,890$ 101,890$ 105,660$
Office Supplies 4,828$ 2,110$ 4,920$ 3,000$ 5,166$
Gas & Oil 5,369$ 1,889$ 5,480$ 3,000$ 5,754$
Diesel 1,005$ 1,216$ 1,030$ 2,500$ 1,082$
Maint. Supplies-Veh & Equip 2,535$ 5,435$ 2,590$ 8,000$ 2,720$
Chem.- Lime 390,806$ 364,719$ 370,000$ 390,000$ 388,500$
Chem.- Soda Ash 335,351$ 293,313$ 400,000$ 350,000$ 420,000$
Chem.- Alum 154,019$ 144,390$ 159,000$ 159,000$ 166,950$
Chem.- Co2 62,413$ 31,490$ 38,000$ 38,000$ 39,900$
Chem.-Miscellaneous 10,948$ 8,047$ 9,000$ 10,000$ 9,450$
Chem.- Ammonia 17,489$ 20,521$ 21,000$ 21,000$ 22,050$
Chem.- Chlorine 33,309$ 35,596$ 42,000$ 40,000$ 44,100$
Chem-Blended Poly 16,553$ 17,039$ 20,000$ 20,000$ 21,000$
Chem-Soda Hex 10,183$ 15,574$ 18,000$ 15,000$ 18,900$
Chem-Fluoride 6,348$ 7,540$ 8,000$ 8,000$ 8,400$
Chem-Polymer 3,897$ 1,952$ 8,000$ 8,000$ 8,400$
Chem-Caustic Soda -$ -$ 3,000$ 3,000$ 3,150$
Wearing Apparel 1,783$ 2,652$ 1,820$ 2,750$ 1,911$
Protective Clothing 715$ 123$ 730$ 1,000$ 767$
Laboratory Supplies 64,935$ 73,510$ 66,230$ 78,500$ 69,542$
Tools 1,117$ 353$ 1,140$ 2,000$ 1,197$
Maint Supply-Storage Tanks 513$ 2,408$ 520$ 15,000$ 546$
Maint Supply-Equipment -$ 442$ -$ -$ -$
Maint Supply-Pumping Stations 20,870$ 51,764$ 55,000$ 45,000$ 57,750$
Maint Supply-Sludge Lines 6,305$ 1,903$ 20,000$ 12,000$ 21,000$
Maint Supply-Wells 2,911$ 26,213$ 172,000$ 125,000$ 180,600$
Maint-Wells -$ -$ -$ -$ -$
Maint Supply-Process Equip.86,214$ 55,194$ 120,000$ 100,000$ 126,000$
Maint Supply-Monitors & Tele.6,210$ 15,012$ 35,500$ 16,500$ 37,275$
Maint Supply-River Pumps 238$ -$ 25,000$ 25,000$ 26,250$
Other Oper. Supplies 14,529$ 14,486$ 14,820$ 20,000$ 15,561$
Buildings & Grounds Supplies 29,429$ 18,031$ 30,020$ 30,000$ 31,521$
SUPPLIES TOTAL 1,290,824$ 1,212,923$ 1,652,800$ 1,551,250$ 1,735,440$
127
Water Operations
WATER OPERATIONS 2016 2017 2018 2018 2019
EXPENDITURES Actual Actual Budget Revised Budget
Telephone 9,250$ 5,541$ 9,430$ 9,000$ 9,902$
Cell Phone Allowance 300$ 238$ 310$ 600$ 310$
Gas Service 8,844$ 14,531$ 9,730$ 15,000$ 10,217$
Water Service 3,444$ 5,392$ 3,790$ 4,500$ 3,980$
L&P-Wells 47,457$ 52,651$ 52,200$ 52,000$ 54,810$
L&P-Rvr Intke 16,087$ 20,531$ 17,700$ 26,000$ 18,585$
L&P-Filter Bldg 42,502$ 47,749$ 46,750$ 43,000$ 49,088$
L&P-Twrs & Vals 5,008$ 5,906$ 5,510$ 6,000$ 5,786$
L&P-Hs & Bps 224,008$ 285,576$ 246,410$ 230,000$ 258,731$
L&P-Chemical 93,293$ 105,431$ 102,620$ 95,000$ 107,751$
L&P Fire Pump Station 6,879$ 9,085$ 7,570$ 13,500$ 7,949$
Employee Development 2,699$ 787$ 2,750$ 4,900$ 2,888$
Other Contractual 16,873$ 12,860$ 17,210$ 16,000$ 18,071$
CONTRACTUAL SERVICES TOTAL 476,644$ 566,277$ 521,980$ 515,500$ 548,064$
Other Equipment 15,010$ 5,113$ 31,900$ 62,800$ 15,000$
CAPITAL OUTLAY TOTAL 15,010$ 5,113$ 31,900$ 62,800$ 15,000$
Health Insurance 112,084$ 108,243$ 123,573$ 113,242$ 123,573$
Workers' Compensation 27,030$ 17,029$ 28,380$ 28,380$ 17,710$
INTERFUND BENEFITS TOTAL 139,114$ 125,272$ 151,953$ 141,622$ 141,283$
WATER OPERATIONS TOTAL 2,601,672$ 2,621,781$ 3,055,673$ 2,914,276$ 3,168,268$
128
Water Distribution
WATER DISTRIBUTION 2016 2017 2018 2018 2019
EXPENDITURES Actual Actual Budget Revised Budget
FT-Salaries Budget 482,509$ 508,805$ 540,000$ 438,690$ 536,788$
PT- Salaries 10,393$ -$ 7,800$ 7,800$ 8,151$
OT- Regular 32,113$ 30,099$ 36,400$ 36,400$ 38,038$
Longevity Pay 5,509$ 5,790$ 6,050$ 6,050$ 6,322$
PERSONNEL SERVICES TOTAL 530,523$ 544,694$ 590,250$ 488,940$ 589,299$
Unemployment 1,193$ 752$ 1,190$ 1,190$ 1,296$
Social Security 30,476$ 31,213$ 31,690$ 31,690$ 36,537$
Medicare 7,127$ 7,300$ 7,410$ 7,410$ 8,545$
Life Insurance 1,212$ 1,269$ 1,210$ 1,210$ 1,264$
Kpers 48,912$ 46,561$ 49,400$ 49,400$ 52,389$
EMPLOYEE BENEFITS TOTAL 88,921$ 87,095$ 90,900$ 90,900$ 100,031$
Office Supplies 541$ 1,315$ 550$ 1,250$ 578$
Sand, Rock, Gravel & Sa 3,045$ 3,469$ 3,110$ 5,200$ 3,266$
Gas & Oil 20,592$ 23,704$ 21,000$ 25,000$ 22,050$
Maint. Supplies-Veh & Equip 23,702$ 19,380$ 24,180$ 25,000$ 25,389$
Signs -$ 2,994$ -$ 3,000$ -$
Wearing Apparel 5,962$ 4,259$ 6,080$ 3,500$ 6,384$
Protective Clothing 2,206$ 1,557$ 2,250$ 3,500$ 2,363$
Tools 6,318$ 1,880$ 6,440$ 4,250$ 6,762$
Meter Maint. Supply 1,220$ 2,208$ 1,240$ 10,400$ 1,302$
Tapping Supplies -$ -$ -$ -$ -$
Maint Supply-Mains 78,269$ 97,365$ 79,830$ 80,000$ 83,822$
Maint Supply-Service Lines 122,441$ 95,560$ 184,250$ 160,000$ 193,463$
Maint Supply-Hydrants 3,073$ 1,384$ 3,130$ 5,000$ 3,287$
Maint Supply-Equipment 6,052$ 4,194$ 6,170$ 5,500$ 6,479$
Maint Supply-Street Cut Repair 182,160$ 320,953$ 195,000$ 195,000$ 204,750$
Other Oper. Supplies 11,339$ 12,413$ 11,570$ 8,000$ 12,149$
Buildings & Grounds Supplies 1,899$ 683$ 1,940$ 6,500$ 2,037$
SUPPLIES TOTAL 468,820$ 593,318$ 546,740$ 541,100$ 574,077$
Telephone 3,727$ 4,137$ 3,800$ 5,150$ 5,150$
Cell Phone Allowance 650$ 1,323$ 660$ 650$ 660$
Gas Service 1,684$ 5,040$ 1,850$ 7,000$ 1,943$
Water Service 319$ -$ 350$ 5,000$ 368$
Light & Power 3,908$ 4,379$ 4,300$ 5,000$ 4,515$
Employee Development 4,031$ 555$ 4,110$ 6,000$ 4,316$
Other Contractual 29,224$ 32,293$ 29,810$ 31,000$ 31,301$
CONTRACTUAL SERVICES TOTAL 43,543$ 47,726$ 44,880$ 59,800$ 48,251$
Other Equipment 18,876$ 18,977$ 27,800$ 19,300$ 33,000$
CAPITAL OUTLAY TOTAL 18,876$ 18,977$ 27,800$ 19,300$ 33,000$
Health Insurance 153,682$ 165,008$ 169,434$ 141,701$ 141,701$
Workers' Compensation 19,000$ 11,970$ 19,950$ 19,950$ 12,449$
INTERFUND BENEFITS TOTAL 172,682$ 176,978$ 189,384$ 161,651$ 154,150$
WATER DISTRIBUTION TOTAL 1,323,364$ 1,468,788$ 1,489,954$ 1,361,691$ 1,498,808$
129
Wastewater Operations
WASTEWATER OPERATIONS 2016 2017 2018 2018 2019
EXPENDITURES Actual Actual Budget Revised Budget
FT-Salaries Budget 430,196$ 449,763$ 474,000$ 470,948$ 521,663$
OT- Regular 34,084$ 43,954$ 31,200$ 31,200$ 32,000$
Longevity Pay 6,514$ 6,850$ 8,300$ 8,300$ 8,300$
PERSONNEL SERVICES TOTAL 470,794$ 500,566$ 513,500$ 510,448$ 561,963$
Unemployment 1,089$ 707$ 1,090$ 1,090$ 1,236$
Social Security 27,881$ 29,417$ 29,000$ 29,000$ 34,842$
Medicare 6,521$ 6,880$ 6,780$ 6,780$ 8,148$
Life Insurance 951$ 1,000$ 950$ 950$ 950$
Kpers 44,569$ 43,772$ 45,010$ 45,010$ 49,959$
EMPLOYEE BENEFITS TOTAL 81,010$ 81,776$ 82,830$ 82,830$ 95,135$
Office Supplies 1,016$ 548$ 1,040$ 1,110$ 1,092$
Books & Periodicals 51$ -$ 50$ 300$ 53$
Sand, Rock, Gravel & Sa -$ 641$ -$ 500$ -$
Gas & Oil 2,394$ 2,423$ 2,440$ 3,000$ 2,562$
Maint. Supplies-Veh & Equip 4,105$ 5,337$ 4,190$ 5,000$ 4,400$
Chemicals 47,965$ 19,001$ 55,000$ 53,000$ 55,000$
Wearing Apparel 1,519$ 1,858$ 1,550$ 2,000$ 1,628$
Protective Clothing 905$ 921$ 920$ 1,200$ 966$
Laboratory Supplies 42,815$ 43,983$ 43,670$ 50,000$ 45,854$
Safety Equipment & Supplies 1,288$ 1,361$ 1,310$ 1,700$ 1,376$
Tools 1,511$ 1,810$ 1,540$ 2,600$ 1,617$
Meter Maint. Supply 27,871$ 30,403$ 28,430$ 30,000$ 29,852$
Maint Supply-Equipment 107,433$ 83,884$ 135,000$ 120,000$ 141,750$
Tv Unit Supplies -$ -$ -$ -$ -$
Other Oper. Supplies 1,918$ 5,261$ 1,960$ 5,000$ 2,058$
Buildings & Grounds Supplies 16,024$ 13,900$ 16,340$ 18,000$ 17,157$
SUPPLIES TOTAL 256,815$ 211,332$ 293,440$ 293,410$ 305,362$
Telephone 1,703$ 1,990$ 1,740$ 6,000$ 1,827$
Cell Phone Allowance 300$ 300$ 310$ 500$ 310$
Gas Service 13,899$ 20,567$ 15,290$ 20,000$ 16,055$
Water Service 52,173$ 65,393$ 57,390$ 59,000$ 60,260$
Light & Power 171,293$ 209,744$ 188,420$ 180,000$ 197,841$
Employee Development 3,259$ 1,620$ 3,320$ 4,050$ 3,486$
Dues 328$ 160$ 330$ 450$ 347$
Rpr-Radio -$ -$ -$ 300$ -$
Other Contractual 259,020$ 243,352$ 264,200$ 261,150$ 277,410$
CONTRACTUAL SERVICES TOTAL 501,976$ 543,127$ 531,000$ 531,450$ 557,535$
Other Equipment 3,675$ -$ 3,600$ 21,600$ 24,000$
CAPITAL OUTLAY TOTAL 3,675$ -$ 3,600$ 21,600$ 24,000$
Health Insurance 100,040$ 109,793$ 110,294$ 114,550$ 114,550$
Workers' Compensation 13,200$ 8,316$ 13,860$ 13,860$ 8,649$
INTERFUND BENEFITS TOTAL 113,240$ 118,109$ 124,154$ 128,410$ 123,198$
WASTEWATER OPERATIONS TOTAL 1,427,511$ 1,454,910$ 1,548,524$ 1,568,148$ 1,667,193$
130
Wastewater Collection
WASTEWATER COLLECTION 2016 2017 2018 2018 2019
EXPENDITURES Actual Actual Budget Revised Budget
FT-Salaries Budget 335,151$ 379,648$ 387,280$ 375,207$ 402,180$
OT- Regular 15,868$ 20,375$ 22,880$ 22,880$ 23,910$
Longevity Pay 4,218$ 4,470$ 4,650$ 4,650$ 4,859$
PERSONNEL SERVICES TOTAL 355,237$ 404,492$ 414,810$ 402,737$ 430,948$
Unemployment 802$ 561$ 800$ 800$ 948$
Social Security 20,523$ 23,313$ 21,340$ 21,340$ 26,719$
Medicare 4,800$ 5,452$ 4,990$ 4,990$ 6,249$
Life Insurance 833$ 958$ 830$ 830$ 867$
Kpers 33,606$ 35,467$ 33,940$ 33,940$ 38,311$
EMPLOYEE BENEFITS TOTAL 60,564$ 65,752$ 61,900$ 61,900$ 73,094$
Office Supplies 1,376$ 785$ 1,400$ 1,000$ 1,000$
Books & Periodicals -$ 229$ -$ 400$ 400$
Sand, Rock, Gravel & Sa 4,557$ 2,218$ 4,650$ 5,600$ 5,000$
Gas & Oil 16,053$ 22,802$ 16,370$ 18,000$ 23,000$
Maint. Supplies-Veh & Equip 35,164$ 41,087$ 35,870$ 35,000$ 41,000$
Chemicals 169,544$ 164,905$ 181,100$ 165,000$ 165,000$
Wearing Apparel 2,648$ 3,817$ 2,700$ 3,000$ 3,000$
Protective Clothing 767$ 1,659$ 780$ 4,000$ 4,000$
Safety Equip & Supplies 1,968$ 1,172$ 2,010$ 1,800$ 1,800$
Tools 2,952$ 4,508$ 3,010$ 3,900$ 3,900$
Meter Maint. Supply 1,883$ 1,398$ 1,920$ 5,000$ 5,000$
Maint Supply-Pumping Stations 207,488$ 171,445$ 195,500$ 195,500$ 195,500$
Maint Supply-Sewer Lines 52,384$ 33,639$ 51,000$ 55,000$ 55,000$
Tv Unit Supplies 8,332$ 3,411$ 18,000$ 12,000$ 12,000$
Other Oper. Supplies 2,818$ 2,655$ 2,870$ 4,200$ 4,200$
Buildings & Grounds Supplies 1,160$ 1,053$ 1,180$ 10,000$ 8,000$
SUPPLIES TOTAL 509,093$ 456,782$ 518,360$ 519,400$ 527,800$
Telephone 2,995$ 2,855$ 3,060$ 3,000$ 5,000$
Cell Phone Allowance 300$ 668$ 310$ 500$ 500$
Gas Service 1,439$ 1,250$ 1,580$ -$ -$
Light & Power 163,738$ 190,422$ 180,110$ 190,000$ 195,000$
Employee Development 2,991$ 1,066$ 3,050$ 7,850$ 8,000$
Dues 361$ 296$ 370$ 500$ 500$
Printing -$ -$ -$ 400$ 400$
Rpr-Radio 360$ 704$ 370$ 100$ 2,000$
Other Contractual 4,395$ 5,428$ 4,480$ 8,000$ 9,000$
CONTRACTUAL SERVICES TOTAL 176,579$ 202,688$ 193,330$ 210,350$ 220,400$
Other Equipment 13,911$ 8,252$ 8,700$ 14,700$ 14,500$
CAPITAL OUTLAY TOTAL 13,911$ 8,252$ 8,700$ 14,700$ 14,500$
Health Insurance 90,354$ 105,305$ 99,615$ 97,250$ 99,615$
Workers' Compensation 11,000$ 6,930$ 11,550$ 11,550$ 7,207$
INTERFUND BENEFITS TOTAL 101,354$ 112,235$ 111,165$ 108,800$ 106,822$
WASTEWATER COLLECTION TOTAL 1,216,738$ 1,250,201$ 1,308,265$ 1,317,888$ 1,373,565$
131
Capital Outlay
WASTE AND WASTEWATER 2016 2017 2018 2018 2019
CAPITAL OUTLAY Actual Actual Budget Revised Budget
Capital Reserve Transfer -$ 2,500,000$ 2,500,000$ 2,500,000$ 2,500,000$
TRANSFERS TOTAL -$ 2,500,000$ 2,500,000$ 2,500,000$ 2,500,000$
INTERFUND TRANSFERS TOTAL -$ 2,500,000$ 2,500,000$ 2,500,000$ 2,500,000$
Transfers - Interfund 2,616,000$ 2,616,000$ 2,620,000$ 2,620,000$ 2,620,000$
Issuance Costs -$ 6,500$ -$ -$ -$
DEBT SERVICE TOTAL 2,616,000$ 2,622,500$ 2,620,000$ 2,620,000$ 2,620,000$
DEBT SERVICE TOTAL 2,616,000$ 2,622,500$ 2,620,000$ 2,620,000$ 2,620,000$
Other Equipment 41,680$ -$ 150,000$ 150,000$ 150,000$
Vehicles 381,779$ 163,981$ 500,000$ 500,000$ 500,000$
Computers/Technology 806$ 36,421$ 25,000$ 25,000$ 25,000$
CAPITAL OUTLAY TOTAL 424,265$ 200,402$ 675,000$ 675,000$ 675,000$
VEHICLES AND EQUIPMENT TOTAL 424,265$ 200,402$ 675,000$ 675,000$ 675,000$
Buildings -$ -$ 70,000$ 70,000$ 70,000$
CAPITAL OUTLAY TOTAL -$ -$ 70,000$ 70,000$ 70,000$
BUILDINGS AND FACILITIES TOTAL -$ -$ 70,000$ 70,000$ 70,000$
System Enhancements 3,981,645$ 47,302$ 2,000,000$ 2,000,000$ 2,000,000$
System Enhancements
System Enhancements
System Enhancements
System Enhancements
System Enhancements
System Enhancements
System Enhancements
System Enhancements 97,586$
System Enhancements
Construction Contracts -$ 403,734$
CAPITAL OUTLAY TOTAL 4,079,231$ 451,036$ 2,000,000$ 2,000,000$ 2,000,000$
CAPITAL OUTLAY TOTAL 7,119,496$ 5,773,938$ 7,865,000$ 7,865,000$ 7,865,000$
132
Glossary
16/20 Vehicle Tax: The State of Kansas collects tax on larger vehicles and distributes a portion to cities.
Ad Valorem Tax: A tax levied on the assessed value of real and personal property (also referred to as property tax).
Assessed Valuation: The official value placed on real estate, personal property, and utilities as a basis for levying tax-
es. The value is determined by applying a mathematical factor to the appraised value. The value is also determined by
the property classification; residential real estate is assessed at 11.5%, land devoted to agricultural use is assessed at
30%, land for Commercial and Industrial uses is assessed at 25%.
Audit: An examination of the financial activities of an agency and the report based on such examination.
Basis of Accounting: Method used to determine when revenues and expenditures are recognized for budget purposes.
Balanced Budget: When a government's total revenues equal total expenditures.
Budget: A plan of financial operation including an estimate of proposed expenditures for a given period and proposed
means of financing them.
Budget Adoption: A formal process by which the budget is approved by the governing body.
Budget Amendment: The legal means by which an adopted budget may be increased. The budget may not be in-
creased with ad valorem taxes. The amendment process follows similar steps as the budget adoption.
Budget Calendar: Schedule of events followed by the City in the preparation, review and administration of the budget.
Capital Expenditures: Funds used to acquire or improve long-term assets.
Capital Improvement Plan (CIP): A long-term plan for capital expenditures.
City Manager: The chief administrator of a municipality under the Commission-manager form of government.
City of the First Class: Kansas statute provides for three classifications of cities based on population size.
Commission: Elected officials of a city who set the general policies under which the city operates.
Commodities: Tangible goods and supplies.
Contractual Services: Costs of services.
Debt Service: The annual payments required to support debt issuances including interest and principal.
Department: A functionally similar group of city employees. The City’s Departments are headed by a single Department
Director who reports directly to the City Manager.
Expenditure: An outlay of cash for the purpose of acquiring an asset or providing a service.
Fees: General term used for any charge levied by local government in connection with providing a service, permitting an
activity, or imposing a fine or penalty. Major types of fees include building permits, fines and fees.
Fiscal Year: The City of Salina’s Fiscal Year is a calendar year.
FTE (Full Time Equivalents): Staffing levels are measured in FTE’s to give a consistent comparison from year to year.
Franchise: A special privilege granted by a government, permitting the use of public property.
133
Glossary
Fund: An independent fiscal and accounting entity for recording expenditures and revenues.
Funds are established for specific activities and are subject to special limitations.
Fund Balance: The difference between assets and liabilities.
General Fund: The fund that accounts for all revenues and expenditures which are not accounted for in specific pur-
pose funds. It finances the ordinary operations of the City.
General Obligation Bond: A debt instrument which gives borrowing power to a municipality based upon taxing authori-
ty to repay the debt and interest.
Generally Accepted Accounting Principles (GAAP): Uniform minimum standards and guidelines for financial ac-
counting and reporting. They govern the form and content of the financial statements of an entity.
Governing Body: The elected officials of the City including the mayor plus commission members.
Grant: A monetary contribution by an outside organization to financially support a particular function or purpose.
Interest: Fee charged by the lender to a borrower for use of borrowed money.
Levy: The total amount of taxes imposed by a government to support governmental activities.
Line Item: The most detailed unit of budgetary expenditures listed in the City of Salina budget.
Mayor: Elected leader of the Governing Body.
Mill: A monetary unit used to express the property tax rate.
Modified Accrual: An accounting method which reports revenues when they are measurable and available.
Motor Vehicle Tax: The County Appraiser determines the value of motor vehicles and the County Treasurer collects
and distributes the tax.
Operating Budget: A one-year budget approved by the City Commission that includes appropriations for direct
services to the public including wages and benefits, materials and services, and equipment. Excluded from
the operating budget are capital improvement projects, debt service requirements, transfers, and reserves.
Ordinance: An enforceable law or statute enacted by a city, town or county.
Principal: The amount of borrowed funds which remain unpaid.
Proprietary Fund: Governmental activities that can be operated most like a commercial business.
Public Hearing: A meeting or portion of a meeting set up to give members of the public a chance to speak on a particu-
lar subject such as the proposed annual budget.
Resolution: An act that is typically less formal than an ordinance, expressing the opinion or mind of the governing body,
and generally dealing with matters of a special or temporary character or setting policy.
Revenue: A source of income which finances governmental operations.
Special Assessments: Charges assessed against property in a special district formed to pay for specific improve-
ments.
Special Revenue Funds: Funds used to account for proceeds of specific revenue sources that are legally
restricted to expenditures for specified purposes.
134
Page left blank intentfonally
135
APPENDIX A:
State Budget Forms
136
Appendix A: State Budget Forms: Certificate Page
137
Appendix A: State Budget Forms: Vehicle Tax
138
Appendix A: State Budget Forms: Transfers
139
Appendix A: State Budget Forms: Indebtedness
140
Appendix A: State Budget Forms: Lease Purchase
141
Appendix A: State Budget Forms: Tax Levy Funds
142
Appendix A: State Budget Forms: Tax Levy Funds
143
Appendix A: State Budget Forms: Tax Levy Funds
144
Appendix A: State Budget Forms: No Tax Levy Funds
145
Appendix A: State Budget Forms: No Tax Levy Funds
146
Appendix A: State Budget Forms: No Tax Levy Funds
147
Appendix A: State Budget Forms: No Tax Levy Funds
148
Appendix A: State Budget Forms: No Tax Levy Funds
149
Appendix A: State Budget Forms: No Tax Levy Funds
150
Appendix A: State Budget Forms: No Tax Levy Funds
151
Appendix A: State Budget Forms: No Tax Levy Funds
152
Appendix A: State Budget Forms: No Tax Levy Funds
153
Appendix A: State Budget Forms: No Tax Levy Funds
154
Appendix A:State Budget Forms: Non-Budgeted Funds
155
Appendix A:State Budget Forms: Non-Budgeted Funds
156
Page left blank intentfonally
157
APPENDIX B:
Property Tax
Information
158
The determinatfon of assessed valuatfon and the collectfon of property taxes for all politfcal subdivisions
in the State of Kansas is conducted by Kansas countfes. The Saline County Appraiser’s office determines
annually the assessed valuatfon that is used as a basis for the mill levy on property located in the City.
The County Appraiser’s determinatfon is based on criteria established by Kansas Statutes.
The market valuatfon of every property must be updated every year, with physical inspectfon required
once every six years. Valuatfons as of January 1 are made available in September of each year for taxes
payable during the next calendar year. The State Constftutfon provides that, for ad valorem taxatfon pur-
poses, real and personal property are divided into classes and assessed at percentages of market value.
Property taxes are certffied by the City to the County Clerk by August 25 of each year for the following
fiscal year. Taxes are levied by the County Clerk and payable to the County Treasurer. Property taxes may
be paid in two installments, the first due December 20 in the year the taxes are levied and the second
due May 10 of the following year. Taxes become delinquent after May 10 and interest accrues at a rate
set by State statute untfl paid of untfl the property is sold for taxes. Special assessments are levied and
collected in the same manner as property taxes.
Citfes within Kansas are permitted to issue bonds in an aggregate amount not to exceed 30% of the total
assessed valuatfon of the city. Bonds issued for the purpose of improving, acquiring, enlarging, or extend-
ing municipal utflitfes, including storm and sanitary sewer systems; bonds issued to pay the cost of im-
provements to intersectfons and streets in front of city or school district property; bonds for bridges as
authorized by a vote of the electors of a city; bonds issued to refund outstanding bonds; and bonds paya-
ble from revenue sources other than the general taxing authority of the city are not included in total ag-
gregate debt for purposes of computfng a city’s debt limitatfon.
Appendix B: Property Tax Information
Levy Year Tax Rate
Taxes
Levied
Current Tax
Collections
Amount %
Current and
Delinquent Tax
Collections Amount %
2017 26.129 11,254,398 10,806,751 96.0%11,008,086 97.8%
2016 27.603 11,740,994 11,327,270 96.5%11,484,325 97.8%
2015 27.311 11,375,655 10,905,246 95.9%11,090,467 97.5%
2014 27.08 11,042,907 10,743,124 97.3%10,790,494 97.7%
2013 26.927 10,917,915 9,781,920 89.6%10,807,943 99.0%
2012 26.19 10,513,472 9,433,059 89.7%10,482,828 99.7%
2011 26.272 10,355,328 9,463,715 91.4%10,309,325 99.6%
2010 26.022 10,425,260 9,823,578 94.2%10,118,285 97.1%
2009 25.855 10,289,701 9,831,289 95.5%10,126,228 98.4%
* Collections as of 8/31/18
159
Assessed Valuation
According to the Saline County Clerk’s Office, the following table gives the November 1 assessed valuatfon of the City:
*Personal property valuatfons began to decline in 2006 as a result of legislatfve actfon that removed significant portfons of
industrial machinery and equipment from the property tax rolls.
Estimated Actual Valuation
Based on assessment percentages provided by Kansas Statutes, real estate equalizatfon ratfos provided by the Kansas Depart-
ment of Revenue and estfmated actual valuatfon figures provided by the Saline County Appraiser’s Office, the following table
provides November 1 estfmated actual valuatfons for the City in the years indicated.
Appendix B: Property Tax Information
Year Real Estate
Personal
Property*
State Assessed
Utilities Motor Vehicle
Total Assessed
Valuation
2018 404,305,533 9,345,390 20,485,144 50,970,796 485,106,863
2017 400,127,434 10,663,031 19,671,705 50,970,796 481,432,966
2016 394,824,332 11,146,213 19,323,055 51,833,505 477,127,105
2015 381,084,426 12,607,815 18,984,453 50,350,566 463,027,260
2014 376,131,346 13,652,885 17,670,147 48,865,900 456,320,278
2013 370,390,092 17,769,120 16,948,264 48,882,411 453,989,887
2012 369,416,422 18,654,394 15,779,466 47,553,744 451,404,026
2011 367,750,803 19,918,188 14,685,585 47,406,062 449,760,638
2010 364,544,771 21,488,933 14,214,579 48,184,331 448,432,614
2009 358,979,211 24,760,806 13,730,609 50,330,252 447,800,878
Year
Residential Real Estate
Equalization Ratio
Estimated Actual
Value
2018 N/A 3,137,602,986$
2017 N/A 3,097,885,103
2016 11.36 3,046,949,034
2015 11.28 2,957,531,741
2014 11.65 2,917,267,724
2013 11.55 2,889,385,914
2012 11.95 2,884,188,981
2011 12.04 2,869,531,746
2010 11.89 2,893,359,541
2009 11.67 2,914,775,730
160
Page left blank intentfonally
161
APPENDIX C:
City Indebtedness
162
Appendix C: City Indebtedness
A portfon of the City’s outstanding general obligatfon bonds are payable from special assessments levied
upon propertfes benefited by certain internal improvement projects, local optfon sales tax and transfers
from enterprise funds of the City. If such payments are not provided in a tfmely manner, the principal of
and interest on the bonds must then be paid from the City’s ability to levy unlimited ad valorem taxes.
See FINANCIAL INFORMATION - “Special Assessments” for a further descriptfon of special assessment fi-
nancing.
Temporary Notes:
Project Series Issued Maturity Date Outstanding
Field House 2016-2 07-20-16 09-01-19 $4,615,000
Various 2018-1 07-30-18 12-01-18 $6,000,000
Legal Debt Limits
Citfes within Kansas are permitted to issue bonds in an aggregate amount not to exceed 30% of
the total assessed valuatfon of the city. Bonds issued for the purpose of improving, acquiring, enlarging,
or extending municipal utflitfes, including storm and sanitary sewer systems; bonds issued to pay the cost
of improvements to intersectfons and streets in front of city or school district property; bonds for bridges
as authorized by a vote of the electors of a city; bonds issued to refund outstanding bonds; and bonds
payable from revenue sources other than the general taxing authority of the city are not included in total
aggregate debt for purposes of computfng a city’s debt limitatfon.
General Obligatfon Bonds:
Current Indebtedness
Issued Series Purpose Amount Maturity Amt. Outstanding
12/15/2008 2008-B Internal Improvements 3,525,000 7/1/2026 1,655,000
7/15/2009 2009-A Internal Improvements 23,695,000 10/1/2020 2,845,000
5/1/2010 2010-A Refunding & Improvement 6,875,000 10/1/2021 650,000
10/15/2010 2010-B Refunding 7,860,000 10/1/2023 1,720,000
7/15/2011 2011-A Internal Improvements 6,565,000 10/1/2021 1,095,000
7/15/2012 2012-A Internal Improvements 2,365,000 10/1/2027 1,495,000
7/15/2012 2012-B Refunding 3,785,000 10/1/2020 415,000
2/15/2013 2013-A Taxable Improvements 1,360,000 10/1/2028 995,000
7/15/2013 2013-B Improvements 4,330,000 10/1/2033 3,170,000
7/30/2014 2014-A Improvements 7,570,000 10/1/2034 5,240,000
7/29/2015 2015-A Revenue and Internal Imp.6,825,000 10/1/2035 5,860,000
7/27/2016 2016-A Internal Improvements 6,570,000 10/1/2036 6,060,000
7/27/2016 2016-B Refunding 13,750,000 10/1/2031 13,080,000
7/27/2017 2017-A Internal Improvement 9,310,000 10,01,2037 9,135,000
Total $53,415,000
163
Appendix C: City Indebtedness
The City of Salina has never in its history monetarily defaulted on the payment of any of its debt or lease obligatfons.
The City maintains an Aa3 ratfng from Moody’s
Revenue Bonds: Revenue bonds are payable solely from the net revenues derived by the City from the operatfon of its
combined water and sewage system. Revenue bonds do not represent a general obligatfon indebtedness of the City for
which the City’s taxing ability has been pledged.
Date Amount Final Amount
Issued Purpose of Issue Maturity Outstanding
04-15-11 Improvements $16,120,000 10-01-31 $11,750,000
Lease Obligatfons (as of December 31, 2018):
State Loans
The following is a list of outstanding loans the City has taken out through the Kansas Department of Health and Environ-
ment (“KDHE”) or Kansas Department of Transpiratfon (“KDOT”) revolving loan fund programs. KDHE loans are typically
repaid by net revenues from municipal water or sewer systems. KDOT loans can be repaid from a variety of sources includ-
ing, but not limited to, property taxes, special assessments, special highway fund allocatfons and sales taxes. Regardless of
the intended source of repayment, the loans are ultfmately secured by the City’s ability to levy unlimited ad valorem prop-
erty taxes.
* The City completed the associated project in 2016, with first payment in 2017.
Item
Year
Issued
Original
Amount
Final
Year
Amount
Outstanding
HVAC System 2012 1,100,000 2026 726,352
$ 726,352
Project
Number
Purpose
Year
Originated
Final
Payment Date
Original
Amount
Amount Outstanding
KDHE 2629 Water 2014 08-01-34 $9,330,000 $ 7,764,845
KDHE 2841 * Water 2017 08-01-36 $4,250,000 $ 3,331,638
$11,096,483
164
Appendix C: City Indebtedness
Historical Debt Information
The following table shows historical balances of outstanding general obligatfon bonds for the City during
the most recent five-year period.
Future Indebtedness
The City annually prepares and adopts a five-year capital improvements plan. This plan identffies and prioritfzes potentfal capi-
tal improvement projects within the City and includes the respectfve funding sources. Over the next two years the City antfci-
pates issuing general obligatfon bonds to retfre its outstanding Series 2016-2 and 2018-1 Temporary Note as well as providing
general obligatfon note and/or bond funding for approximately $22 million for the constructfon of a Police Training Center,
Downtown Streetscape, River Renewal Final Design, Golf Course Irrigatfon and several major street projects. Borrowing
amounts described above do not include future subdivision improvement projects financed with general obligatfon bonds pay-
able as to both principal and interest in part from special assessments levied upon the benefitted property. The City typically
undertakes such projects after receiving and reviewing a valid petftfon from property owners.
The City has been involved with civil litfgatfon concerning environmental contaminatfon in certain areas within the boundaries
of the Salina Airport Industrial Center. The contaminatfon was caused by military actfvity that occurred between 1942 and
1966 when the site was operated as the Schilling Air Force Base. The City, the Salina Airport Authority, Unified School District
No. 305, and Kansas State University (the “Salina Public Entftfes”) sued the United States seeking federal funds to clean up fed-
eral agency (DoD) caused contaminatfon. The Salina Public Entftfes have reached a settlement agreement with the U.S. De-
partment of Justfce (DOJ) and the terms of the settlement are detailed in a Consent Decree filed in U.S. District Court on May
2nd, 2013. The Consent Decree provides for a 10% local share of initfal project costs to be paid by the City. The Consent De-
cree settlement is in relatfon to an investfgatfon to determine the extent and severity of the contaminatfon and to determine
the best method of remediatfon. It does not include any funding for actual remediatfon, but the investfgatfon is fully funded by
the settlement. Once the investfgatfon is completed, there will be another round of negotfatfons with the Federal Government
to determine respectfve financial responsibilitfes for remediatfng the contaminatfon. In the event funding cannot be secured
in a tfmely fashion or in sufficient amounts, it may be necessary for the City to issue debt to relocate certain water supply
wells. The exact tfming and amount, if any, of such borrowing cannot be determined at this tfme. If City borrowing is neces-
sary for the project, it is antfcipated that utflity revenue bonds will be the final type of debt considered.
Bonds Debt to Debt to U.S. Debt
Outstanding Assessed Estimated
Actual Census Per
Year 31-Dec Valuation Valuation Population Capita
2018 $53,415,000 12.49% 1.70% 46,994 $1,136.63
2017 $59,985,000 14.2% 1.94% 47,336 $1,267.22
2016 $63,465,000 15.25% 1.82% 47,676 $1,331.17
2015 $57,535,000 12.47% 1.95% 47,867 $1,201.98
2014 63,805,000 13.98% 2.19% 47,707 $1,337.43
165
APPENDIX D:
Financial Policies
166
Appendix D: Financial Policies
Accounting, Auditing, Financial Reporting Policy
A. The City will establish and maintain accountfng records in such a manner that reports may be
issued on a basis consistent with Generally Accepted Accountfng Principles (GAAP) and statutory
requirements.
B. The City will maintain a record of fixed assets which identffies all material City assets, except for
general infrastructure assets. General Infrastructure assets are assets such as streets and drainage
facilitfes which, if properly maintained, have an indeterminate life.
C. The City will contract for an annual audit of City accountfng records. The audit shall be conduct-
ed in accordance with the Federal Single Audit Act, if required, and shall provide an opinion on the
Comprehensive Annual Financial Report which shall be prepared on a GAAP basis.
D. The City will annually submit documentatfon to qualify for the Government Finance Officers As-
sociatfon "Certfficate of Achievement in Financial Reportfng".
E. The City will comply with all financial reportfng requirements set forth in Kansas law.
F. The City will identffy and implement less formal methods than the annual budget document and
the Comprehensive Annual Financial Report to provide important financial data to the citfzens of
the community. Efforts will be made to provide these "popular reports" via print and electronic
media.
G. The City Manager will provide the City Commission with a year end summary (unaudited) finan-
cial report within 90 days of the end of the fiscal year. Interim updates on financial conditfon shall
also be provided to the City Commission throughout the fiscal year.
Capital Improvement Program
A. The City shall establish a five-year Capital Improvement Program (C.I.P.) to guide decision-
making on public improvements and expenditures. The C.I.P. provides a mechanism for scheduling
public physical improvements over a number of years. It establishes the City’s prioritfes for public
projects based on available financial resources and project criteria.
B. The C.I.P. shall be updated annually following analysis of year-end financial reports, and prior to
the adoptfon of the City’s annual operatfng budget. Generally, the updated C.I.P. shall be approved
by the City Commission by April 10 of each year.
C. The City shall use a portfon of its annual budgeted revenues for cash capital investments. Mill
levy proceeds, sales taxes, user fees or other local revenues may be dedicated for capital improve-
ments.
D. The City will maintain its physical assets at a level adequate to protect its capital investment and
to minimize future maintenance and replacement costs. The C.I.P. and budget will provide for
the major renovatfon and orderly replacement of buildings, facilitfes and equipment from cur-
rent revenues where possible.
E. The Capital Improvement Plan shall include an appropriate reserve for contfngencies for ap-
proved projects.
167
Appendix D: Financial Policies
Capital Improvement Program, cont.
F. City staff, in making C.I.P. recommendatfons to the City Commission, shall use the following criteria in
evaluatfng projects.
Priority consideratfon will be given to:
1. Capital investment projects which preserve existfng infrastructure and maintain basic public services.
2. Capital projects which implement a component of an approved City plan.
3. Projects which specifically replace or renovate an essentfal, but obsolete, facility.
4, Projects which reduce the cost of operatfons, maintenance or energy consumptfon.
5. Projects identffied as addressing important public health and safety issues.
6. Projects mandated by the federal or state government.
7. Projects which are funded, in whole or in part, by leveraged or partnership funding, including grants,
private funds, etc.
G. Certain capital improvement projects lend themselves specifically to public-private partnership,
wherein project funding would be derived partfally from the City and partfally from private donatfons,
dedicated user fees and other non-city sources. Community proponents wishing to initfate such projects
should first present a concept plan to the City Commission, including a financial cost-sharing plan for both
the initfal capital costs, as well as the ongoing cost for operatfons and maintenance. Generally, the City
Commission will consider proposed partnership projects at its regular C.I.P. planning period during the
first quarter or each year. If approved by the City Commission, proponents would be encouraged to com-
plete project plans and initfate fund-raising efforts.
H. Certain non-infrastructure capital projects may be of such type and scope as to be beyond the finan-
cial capacity of the City without additfonal revenues, and thus may be appropriate for public referendum.
Public Referendum projects should fall within the following criteria:
1. Projects not involving public health and safety or basic infrastructure; and. with a capital cost estfmate
of $750,000 or greater; or,
2. Potentfally requiring a significant ongoing City appropriatfon for operatfons and maintenance.
Proponents of such projects may circulate a petftfon in accordance with state law, calling for a public ref-
erendum on the project and specified funding source. The City Commission shall determine whether the
City takes an official positfon on the issue. If approved by the voters, the project would be completed.
I. The C.I.P. as approved annually, shall contain the following sectfons:
1. A listfng of preliminarily approved capital projects, including estfmated cost and funding source by
years, which have undergone review for costs and benefits and have identffied funding expected to be
available for the project.
2. A separate listfng of potentfal capital projects which require significant additfonal informatfon, e.g.
concept design, feasibility report, cost estfmates, funding source analysis, etc. before they can be formally
considered for approval and placement in a specific year in the C.I.P. This sectfon shall be tftled “Projects
For Further Review.”
3. A separate listfng of projects for which adequate informatfon exists as to planning, estfmated costs,
benefits, etc. and which the City Commission agrees would be desirable projects for the community in the
future, but for which an adequate and appropriate funding mechanism has not yet been determined as
available. This sectfon shall be tftled “Projects Identffied But Unfunded.”
4. An identfficatfon within any of the “Five-Year,” “Further Review,” or “Identffied But Unfunded” catego-
ries of any projects specified as “Partnership Projects” or “Public Referendum Projects.”
168
Appendix D: Financial Policies
Cash Management Policy
A. The City will maintain one primary checking account. Other checking accounts may be used when
required by: bond covenants; grant programs; or specialized actfvitfes such as the recreatfon actfvity
account, the Tony’s Pizza Event Center account and the Water and Wastewater Petty Cash account.
All checking accounts must be approved by the Director of Finance
B. Petty cash funds may be established with the approval of the City Commission.
C. All checking and petty cash funds shall be balanced monthly. Reconciliatfons shall be maintained
for review by the independent auditors on an annual or surprise basis.
D. The City will establish and maintain an investment policy. This policy shall set guidelines on safe-
ty, liquidity, maturitfes, allowed investments, diversificatfon, safekeeping, and other such issues.
Debt Management Policy
A. The City will confine long-term borrowing to capital improvements which have an extended ser-
vice life to the community.
B. The City will use short-term debt (up to four years maturity) for bond antfcipatfon purposes, or for
the purposes of financing Capital Improvements for which it is not practfcable to rely on cash financ-
ing, and for which long term bonds are not deemed to be appropriate.
C. The City will follow a policy of full disclosure on every financial report and Preliminary or Official
Statement used to evaluate the City’s financial conditfon for bond ratfng or investment purposes.
D. General Obligatfon debt may be used for enterprise actfvitfes, providing the specific enterprise
fund makes the debt service payments on the bonds.
E. General Obligatfon Bonds (City at-large portfon) will normally be issued with a maturity not to ex-
ceed 10 years. The City Commission may designate specific projects in the Capital Improvements Pro-
gram for extended financing periods, not to exceed 15 years, due to the size, scope, life, or develop-
mental impact of the project. The District portfon for Special Assessment Bonds may not exceed 15
years. Revenue Bonds, or GO bonds for which enterprise revenue has been pledged, will be issued
with a maturity not to exceed 20 years.
F. General Obligatfon Bonds shall be issued with approximately level principal payments. Revenue
Bonds shall be issued with approximately level debt service payments.
G. The City will apply for a bond ratfng from Moody’s Investors Service for every bond issue, and
make all reasonable efforts necessary to maintain the City’s bond ratfngs and seek upgrades when
financial conditfons merit.
169
Appendix D: Financial Policies
Fund Balance
A. The City recognizes the need to maintain appropriate fund balances to: secure and maintain invest-
ment-grade credit ratfngs; meet seasonal requirements in cash flow; and, reduce susceptfbility to nega-
tfve impacts from emergency or unantfcipated expenditures or to revenue shortialls.
B. To meet these requirements, the City will adopt budgets which provide for an undesignated fund bal-
ance reserve in each of the City’s budgeted funds, in accordance with the following guidelines:
1. General Fund – A fund balance reserve of not less than 15% nor more than 20% of antfcipated current
year revenues for the fund.
2. Employee Benefits Fund – A fund balance reserve of not less than 10% nor more than 20% of antfcipat-
ed current year revenues for the fund.
3. Bond and Interest Fund – A fund balance of not less than 10% nor more than 15% of the antfcipated
General Obligatfon debt bond and interest payments for the upcoming budget year, including any special
assessment-paid debt, but excluding debt planned for repayment by enterprise funding or other City
funds.
4. Other Budgeted Funds – Fund balance reserves shall be planned for and maintained as needed, based
on the volatflity and reliability of the revenue mix for the fund, as well as the predictability and degree to
which expenditures in the fund are controllable.
C. In June of each year, prior to the presentatfon of the proposed budget, the City Manager shall recom-
mend to the City Commission specific fund balance targets for each budgeted fund, based on guidelines
established above. Upon acceptance by the City Commission, those targets shall be used in the upcoming
budget planning, as well as financial reportfng for the next year.
D. Fund balance reserves shall generally be shown as appropriatfons in the City budget, but shall be des-
ignated separately in the budget and staff financial reports.
E. The City Manager shall provide the City Commission with a year-end fund balance reserve report with-
in 60 days following the end of the fiscal year. This preliminary report shall provide results for each budg-
eted fund compared to its established fund balance target, as well as staff analysis of revenue or expendi-
ture occurrences accountfng for any variance. If a fund balance at year-end has failed to meet its estab-
lished target, the City Manager shall prepare and recommend a plan designed to address the shortiall. If
a fund balance at year-end exceeds the established target, as well as the current budget estfmate, the
City Commission may consider use of the unantfcipated available funds in accordance with the following
guidelines: (contfnued on next page)
170
Appendix D: Financial Policies
Fund Balance , cont.
1. General Fund – Uses
One-tfme expenditures which do not substantfally increase recurring operatfng costs.
Newly identffied or previously unfunded capital improvement projects, considered in light of the full
capital improvement program.
Shifting of capital projects from bond financing to cash financing, to reduce future debt service
costs.
Start-up expenditures for new programs undertaken at mid-year, provided that such actfon is con-
sidered in the context of revenue expectatfons and expenditure obligatfons in future budget years.
2. Bond and Interest Fund
If the year-end Bond and Interest Fund balances exceed the target as well as current budget estf-
mates, the allocatfon of mill levy/property tax to that fund shall be adjusted for the next budget
year to bring the fund balance reserves in line with the established targets.
3. Other Budgeted Funds
If the year-end fund balances in any fund exceed the target fund balance and current budget estf-
mate, the City Manager shall provide analysis and impact evaluatfon of that situatfon. The City
Commission will take into account any unantfcipated available funds when considering capital pur-
chases, one-tfme program needs, or setting of user fees.
Investment Policy
A. Scope
This investment policy applies to the investment actfvitfes of the City of Salina for all of the funds en-
trusted to its care, including bond proceeds and building funds.
B. Objectfves
1. Safety of principal. The first objectfve for each investment transactfon is to insure that capital
losses are avoided.
2. The City of Salina's cash management portiolio shall be designed with the objectfve of regularly
exceeding the State Investment Rate for 0 –89 days, or for 3 months, whichever is higher. These
indices reflect the fed funds rate, and the 3 month treasury securitfes yield, and are considered
benchmarks for risk free investment transactfons, and therefore comprise a minimum standard for
the portiolio's return. The investment program shall seek to achieve returns above this threshold,
consistent with risk limitatfons identffied herein and prudent investment principles.
171
Appendix D: Financial Policies
Investment Policy, cont.
3. All investments shall me made in accordance with State Law.
4. The investment portiolio is subject to public review and evaluatfon. The overall program shall be de-
signed and managed with a degree of professionalism worthy of the public trust. The governing body,
however, recognizes that in a diversified portiolio occasional accountfng losses from the sale of a security
are possible, and must be considered within the context of the overall portiolio's investment safety and
return.
C. Delegatfon of Authority
Management responsibility for the investment program is hereby delegated to the Director of Finance
and Administratfon, who shall establish written procedures for the operatfon of the investment program,
consistent with this investment policy, and subject to the approval of the City Manager. Such procedures
shall include explicit delegatfon of authority, where appropriate, to persons responsible for the invest-
ment transactfons. No person may engage in an investment transactfon except as provided under the
terms of this policy and the procedures established by the Director of Finance and Administratfon. The
Director of Finance and Administratfon shall be responsible for all transactfons undertaken and shall es-
tablish a system of controls to regulate the actfvitfes of subordinate officials.
D. Prudence
The standard of prudence to be used by investment officials shall be the "prudent person" and shall be
applied in the context of managing the overall portiolio. Investment officers actfng in accordance with
written procedures and exercising due diligence shall be relieve of personal responsibility for an individu-
al securitfes credit risk or market price changes, provided deviatfons from expectatfons are reported in a
tfmely fashion and appropriate actfon is taken to avoid adverse developments.
E. Internal Controls
The Director of Finance and Administratfon shall establish a system of internal controls with respect to
investment actfvitfes. Such internal controls shall be documented in writfng. The internal controls shall
be reviewed with the Independent auditor. The controls shall be designed to provide reasonable assur-
ances against losses of public funds arising from fraud, employee error, misrepresentatfon by third par-
tfes, unantfcipated changes in financial markets, or imprudent actfons by employees and officers of the
City of Salina. Internal controls shall be so designed as to achieve the above listed objectfves without be-
ing unduly burdensome on the organizatfon.
172
Appendix D: Financial Policies
Investment Policy, cont.
F. Allowed Investments
The Director of Finance and Administratfon may invest in any investment allowed under Kansas Law
applicable to the City of Salina at the tfme the investment is made. These include, as of the effectfve
date of the policy, the following:
1. N.O.W. accounts, Pass book savings accounts, money market accounts in designated Depository
Banks.
2. Temporary Notes or no-fund warrants issued by the City of Salina;
3. Certfficates of Deposit in banks, savings banks, and savings and loans organized under the laws of
the United States or incorporated under the laws of the State of Kansas, having a main office within
the State of Kansas, and which have main or branch offices located within the City of Salina.
4. In United States Treasury bills or notes
5. In the Municipal Investment Pool
6. Repurchase agreements
7. Expanded Powers:
In the event that the City of Salina applies for and receives authority to invest under KSA
12-1677b (the "expanded powers" statute), investments may also include direct obliga-
tfons of, or obligatfons that are insured as to principal and interest by the United States
of America or any agency thereof; and obligatfons and securitfes of United states spon-
sored enterprises which may be accepted as security for public funds; excluding mort-
gage backed securitfes. The Director of Finance and Administratfon shall maintain a list
of securitfes authorized under this sectfon
G. Maturitfes
Assets of the City of Salina may be invested in instruments whose maturitfes do not exceed two
years, provided that in the event authority to invest under KSA 12-1677b is granted, the maximum
maturity shall be 4 years. Investment maturitfes shall be scheduled on a laddered basis in a manner
as to coincide with projected cash flow needs.
173
Appendix D: Financial Policies
Investment Policy, cont.
H. Risk and Diversificatfon
The goal of diversificatfon is to reduce the extent of losses due to having an unbalanced portiolio in terms
of maturitfes, instrument type, and issuers. Therefore, portiolio maturitfes shall be staggered to avoid
undue concentratfon of assets in a specific maturity sector.
Liquidity, free of market risk, shall be assured through practfces insuring that the next disbursement date
and payroll date are covered through maturing investments, marketable U.S. Treasury Bills, the Daily Mu-
nicipal Investment Pool, or money market accounts.
Default risk shall be minimized by requiring that all security purchases occur on a delivery vs. payment
basis, and that all securitfes are adequately collateralized.
Risk of market price volatflity shall be controlled through the adoptfon of a "buy and hold" strategy
whereby the City holds each investment to maturity, coupled with maintenance of an adequate liquidity
positfon to insure the ability to meet normal antfcipated cash flow needs. When advantageous, it is al-
lowable to sell investments to realize a gain due to price fluctuatfons; however, such transactfons shall
not be a part of the normal course of business.
The City of Salina recognizes that investment risks can result from issuer defaults, market price changes
or various technical complicatfons leading to temporary illiquidity. Portiolio diversificatfon is employed as
a way to control risk due to issuer default. In the event of a default by a specific issuer, the
Director of Finance and Administratfon shall review, and, if appropriate, proceed to liquidate securitfes
having comparable credit risks.
I. Collateralizatfon, Safekeeping, and Custody
1. Deposits and Re-purchase Agreements
Collateralizatfon shall be required on all deposits and repurchase agreements. Collateral pledged must
meet state statute requirements, and must be held by the Federal Reserve Bank, the Federal Home Loan
Bank in Topeka, or by a third party custodian pursuant to an adopted tripartfte custody agreement. The
City of Salina shall enter into a Security Agreement for Deposits with the depository bank for all deposits.
The city will receive a deposit advice for the pledged securitfes from the Federal Reserve Bank, or a joint
custody receipt from the third party custodian. The maximum Federal Insurance provided for account
customers can be considered a part of the instftutfons pledged collateral. Collateralizatfon shall be main-
tained at 100% of the market value of principal and accrued interest at all tfmes, including peak periods.
At the end of each month, the depository bank will provide the market value of each pledged security to
the City.
174
Appendix D: Financial Policies
Investment Policy, cont.
In the event a third party custodian is used, such custodian shall not have an ownership relatfonship or
affiliatfon with the depository bank.
Pledged collateral shall not be released untfl an acceptable re-pledging of collateral is made by the depos-
itory bank and confirmed to the Director of Finance and Administratfon or their designee in the event of a
transfer of collateral.
2. Investments (Treasury Securitfes, Agency Securitfes)
Collateralizatfon of investments shall be by the actual investment instrument.
All securitfes owned by the City of Salina must be perfected in the name of the City of Salina, and held by
the City or its authorized safekeeping agent. All investments of the City of Salina shall be confirmed and
safekeeping receipts identffying the investment security shall be issued as required by this policy.
The City will enter into a safekeeping agreement with a safekeeping agent whereby all investments are
held in the City's account in the City's name by the safekeeping agent.
By state statute, all Municipal Investment Pool accounts shall be exempt from providing safekeeping re-
ceipts or written confirmatfon. The Director of finance or designee may receive verbal confirmatfon by
phone following Municipal Investment Pool guidelines.
J. Interest Earnings
The Director of Finance and Administratfon will designate which funds are to receive interest earnings.
Interest earnings will be credited to those funds based on the average of the balance on the first day of
the month and the cash balance on the last day of the month. This distributfon may be manually adjust-
ed if, in the Director's judgment, there are obvious interfund inequitfes.
K. Authorized Depositories, Instftutfons, and Broker/Dealers
Kansas State Law provides that City funds may be deposited (in checking, money market accounts, certffi-
cates of deposit and other similar "deposits") in those instftutfons designated by resolutfon as an author-
ized depository. This is further limited by the requirement that funds may not be deposited in instftu-
tfons that do not have a "main" office within the State of Kansas unless satfsfactory arrangements cannot
be negotfated with an instftutfon with a main office within the State of Kansas.
This limitatfon does not apply to the purchase of investments such as treasury and agency securitfes. In-
vestment services, consistfng of the purchase of treasury securitfes, agency securitfes, or other invest-
ments as may be permitted shall be limited to the following:
1. Any State or Natfonally Chartered Bank authorized as a depository, whether or not said instftutfon has
a "main" office within the State of Kansas, and;
2. The Federal Reserve Bank of Kansas City Missouri
3. Primary Government securitfes Dealers which report to the market report division of the Federal Re-
serve Bank of New York
4. Broker-Dealers who are registered in compliance with the requirements of sectfon 15C of the Securi-
tfes Exchange Act of 1934, and registered pursuant to K. S. A. 17-1254.
The Director of Administratfon and Finance may establish additfonal informatfon requirements as
deemed necessary to assure the safety of the City’s investments, and shall maintain a list of financial in-
stftutfons and broker dealers who have been qualified to provide services to the City of Salina.
175
Appendix D: Financial Policies
Investment Policy, cont.
L. Bank Services
Periodically, as deemed necessary, The City of Salina may invite proposals from financial instftutfons lo-
cated within the City, for the purpose of providing comprehensive bank services, including checking and
money market accounts, safekeeping as well as other services as may be deemed necessary. The partfci-
patfng instftutfons will be evaluated with procedures established by the Director of Administratfon and
Finance in conjunctfon with other City administratfve staff.
M. Reportfng and Evaluatfon
At the end of each calendar quarter, the Director of Finance and Administratfon shall prepare and submit
to the City Manager a report outlining the quarter's investment actfvity. Such report shall contain suffi-
cient informatfon to evaluate the performance of the investment program and verify that investment offi-
cials have acted in accordance with the investment policy and written investment procedures.
Operating Budget
A. In accordance with State Law, the City Manager shall be responsible for the preparatfon of the annual
City budget. A proposed budget for the following fiscal year (beginning January 1) shall be submitted for
City Commission review and discussion on or before July 10 each year, along with a calendar for tfmely
consideratfon and approval of the budget by August 15, as required by State Law.
B. The budget must be balanced for all budgeted funds. Total antfcipated revenues plus the portfon of
antfcipated reserves in excess of the established fund balance target (or in accordance with a fund bal-
ance target plan), must equal total estfmated expenditures.
C. Budgeted funds include the following:
General Fund
Special Revenue Funds:
Special Sales Tax Capital
Special Sales Tax Economic Development
Arts and Humanitfes
Business Improvement District No. 1
Tourism and Conventfon
Neighborhood Park Service
Special Parks and Recreatfon
Special Alcohol
Special Gas Tax
Bicentennial Center
Bond and Interest Fund
Internal Service Funds:
Worker's Compensatfon Reserve
Health Insurance
Central Garage
Enterprise Funds:
Sanitatfon
Solid Waste
Golf Course
Water and Wastewater
176
Appendix D: Financial Policies
Operating Budget, cont.
D. Funds may be added to or removed from the budget as requirements change. In general, any con-
tfnuing operatfons of the City shall be accounted for through budgeted funds. Non-budgeted funds are
used for constructfon projects authorized through the issuance of debt, for trust and agency actfvitfes,
for actfvitfes funded by State and Federal Grants that are not of a contfnuing nature, and for special
purpose reserve funds. Unless otherwise provided in authorizing legislatfon, expenditures from special
purpose reserve funds shall not be made unless there are no other resources available to accomplish
the desired task. Should resources from special purpose reserve funds be required, any such expendi-
ture shall be processed through a budgeted fund.
E. All budgets will be adopted on a cash basis as modified to include as expenditures for the fiscal year:
expenditures incurred but not paid; and purchase commitments. Revenues will be recognized at the
tfme payment is received, whether or not it was billed or due in another period.
F. All appropriatfons lapse at year-end except for encumbered appropriatfons, which are carried for-
ward into the next fiscal year as reservatfons of fund balance.
G. The budget shall be adopted at the fund level. Expenditures may not exceed the fund's budget
without approval from the City Commission. When appropriate, the budget for a fund may be repub-
lished to reflect changes deemed necessary and appropriate by the City Commission.
H. Department budgets will also be specified during the annual budget. The City Manager may au-
thorize transfers of authorizatfons between departments within the same fund and transfers of au-
thorizatfons between line items within a department.
I. The City will include an amount in the general fund budget (i.e., a line item for contfngencies) for un-
foreseen operatfng expenditures. The amount of the contfngency will be no more than 2% of the oper-
atfng budget.
J. The budget will provide for adequate maintenance of capital equipment and facilitfes and for their
orderly replacement, in conjunctfon with the adopted multf-year Capital Improvements Program.
K. The City will maintain a budgetary control system to monitor compliance with the budget.
L. Enterprise funds shall be self-supportfng. Internal Service funds shall be self-supportfng to the
greatest extent practfcable. However, the City Commission may authorize transfers from other funds
as they deem necessary for Internal Service operatfons.
M. It shall be a goal of the City of Salina to reduce reliance on ad-valorem property taxes in the fund-
ing of city services.
177
Appendix D: Financial Policies
Revenue Policy
A. The City will follow an aggressive policy of collectfng all revenues properly owed to the city govern-
ment.
B. The City will review user fees/charges annually, and the City Manager shall make recommendatfons
for any adjustments on the basis of that review.
C. The City will try to maintain a diversified and stable revenue system to shelter it from short-run fluctu-
atfons in any one revenue source. The revenue mix should combine elastfc and inelastfc revenue sources
to minimize the effect of an economic downturn.
D. The City will set fees and user charges for each Enterprise Fund, at a level which fully supports the to-
tal direct and indirect cost of the actfvity. The City Enterprise operatfons include: Water and
Wastewater; Solid Waste (Landfill); Sanitatfon (trash collectfon); and Golf Course.
E. Recognizing that the public good may be better served by setting some fees at less than 100% of an
actfvity's cost, fees and user charges for certain non-enterprise city services and programs may be set a
level which only provide partfal user fee funding of actfvity costs.
178
Salina-KS.gov