Budget - 2020
2020 Annual Budget
Adopted by the Governing Body
August 12, 2019
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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.
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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 ...................................................................................................................... 9
Organizatfonal Chart ............................................................................................................. 11
Executfve Summary ............................................................................................................... 12
City Profile. ............................................................................................................................ 23
Budget Process ...................................................................................................................... 27
Budget Calendar/Financial Policies Summary ...................................................................... 28
Mill Levy Comparison ........................................................................................................... 29
All Funds Summary: Revenue .............................................................................................. 30
Key Revenues ........................................................................................................................ 31
All Funds Summary: Expense ................................................................................................ 32
Fund Balance Comparison .................................................................................................... 33
General Fund ......................................................................................................................... 34
Revenue ................................................................................................................... 35
Expenditures ............................................................................................................ 40
City Commission ...................................................................................................... 43
City Manager ............................................................................................................ 45
Risk Management .................................................................................................... 47
Legal Services ........................................................................................................... 48
Municipal Court ....................................................................................................... 49
Human Resources .................................................................................................... 51
Finance & Administratfon ........................................................................................ 53
Computer Technology ............................................................................................. 55
Police Department ................................................................................................... 57
Fire Department ...................................................................................................... 59
Public Works ............................................................................................................ 64
Parks & Recreatfon .................................................................................................. 69
Smoky Hill Museum ................................................................................................. 87
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Table of Contents, cont.
Community & Development Services ...................................................................... 89
Agency Contracts...................................................................................................... 91
Capital Outlay & Reserves ........................................................................................ 92
Interfund Transfers .................................................................................................. 93
Special Funds ..................................................................................................................... 94
Arts & Humanitfes ..................................................................................................... 95
Sales Tax Funds ......................................................................................................... 98
Business Improvement District ............................................................................... 100
Tourism and Conventfon ......................................................................................... 101
Neighborhood Park Development .......................................................................... 102
Special Parks & Special Alcohol ............................................................................... 103
Debt Service ........................................................................................................... 104
Special Highway ...................................................................................................... 105
Bicentennial Center ................................................................................................. 106
Health Insurance & Workers Compensatfon Funds ................................................ 107
Central Garage ........................................................................................................ 108
Sanitatfon ................................................................................................................ 110
Solid Waste .............................................................................................................. 112
Golf .......................................................................................................................... 115
Proprietary Funds ............................................................................................................ 118
Water & Wastewater Fund ..................................................................................... 119
Water & Wastewater Fund Revenues ......................................................... 120
Water Customer Accountfng ....................................................................... 121
Utflitfes Administratfon ............................................................................... 122
Water Operatfons ........................................................................................ 123
Water Distributfon ....................................................................................... 125
Wastewater Operatfons .............................................................................. 126
Wastewater Collectfon ................................................................................ 127
Water & Wastewater Capital Outlay........................................................... 128
Glossary ........................................................................................................................... 129
Appendix A: State Budget Forms .................................................................................... 132
Appendix B: Property Tax Informatfon ........................................................................... 154
Appendix C: City Indebtedness ....................................................................................... 158
Appendix D City Financial Policies ................................................................................... 162
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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
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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
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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
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Shared Vision Statement
SHARED VISION STATEMENT FOR OUR COMMUNITY
Salina is a thriving, citizen-oriented community
with the culture and assets that make it the regional choice for residents and visitors.
We value inclusive, progressive leadership
in a sustainable, safe and attractive community.
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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: INFRASTRUCTURE—SALINA HAS AN ONGOING COMMITMENT TO MAIN-
TAIN THE COMMUNITY’S PHYSICAL ASSETS THROUGH EVALUATING, PLANNING,
BUDGETING, AND MAINTAINING EXISTING AND NEW INFRASTRUCTURE.
Action Item
Implement Parks Master Plan
GOAL #2: QUALITY OF LIFE—SALINA IS A COMMUNITY THAT PROVIDES CULTURAL
AND RECREATIONAL OPPORTUNITIES THAT ENRICH THE LIVES OF ALL.
Action Items
Help fund Salina Baseball Enterprise
Improve Property Code Enforcement
Contfnue commitment to River revitalizatfon
GOAL #3: MUNICIPAL ORGANIZATION—SALINA ENSURES HIGH-QUALITY SERVICES
ARE PROVIDED IN THE MOST EFFICIENT AND EFFECTIVE MANNER, WHILE TAKING IN-
TO CONSIDERATION THE GOALS AND PRIORITIES SET BY THE GOVERNING BODY.
Action Items
Provide formal educatfon opportunitfes to the City Commission
Consider changes to City Commission meetfngs process
Make progress so that employees are paid a living wage
GOAL #4: ECONOMIC DEVELOPMENT—SALINA HAS AN ECONOMIC DEVELOPMENT
PROGRAM THAT RELIES ON PARTNERSHIPS THAT RESULTS IN A COMMUNITY WITH A
DIVERSIFIED ECONOMY.
Action Item
Bring EDO, Salina Airport Authority, and the Salina Chamber of Commerce together to discuss po-
tentfal businesses that support what they do to see if those can be brought to Salina.
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GOAL #5: FINANCES—SALINA HAS SHORT– AND LONG-TERM FINANCIAL PLANS,
BASED UPON WELL-INFORMED FINANCIAL PRIORITIES, CONSISTENT WITH OUR STRA-
TEGIC PLANNING AND GOVERNING BODY DIRECTION AND PROVIDES FINANCIAL STA-
BILITY AND RESILENCY.
Action Item
Provide regular financial reportfng and dashboard informatfon.
Strategic Goals
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Organizational Chart
POSITION SUMMARY (not including elected or Contractual/Seasonal positfons)
2015 2016 2017 2018 2019 2020
FULL-TIME 473 473 475 476 480 482
PART-TIME 10 10 10 9 7 7
Total FTE 483 483 480 485 487 489
Please see Department pages for descriptfons of changes in staffing levels
CITIZENS
CITY COMMISSION
Trent Davis., Mayor
Karl Ryan Melissa Rose Hodges Mike Hoppock Joe Hay
City Manager
Mike Schrage
Deputy City Manager Jacob Wood
Continuous Process Improvement
Scott Gardner
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 Cotten
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
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Executive Summary
August 12, 2019
The Honorable Mayor
And Members of the City Commission
City of Salina, Kansas
Mayor Davis and Commissioners:
As Chief Executive Officer, a primary duty of the City Manager is to annually prepare and propose to the
City Commission a financ ial business plan for the municipal g overnment. Kansas state statutes (K.S.A.
12-1014) and the budget submittal requirements contained in the City of Salina Financial Policies provide
both guidance and the framework for this duty. As a result, i t is my privilege to place before the City
Commission the proposed 2020 Budget.
City staff has been working on the budget in various capacities since April. Department directors began
with the operational areas of the budget, analyzing the service plans, needs, costs and effectiveness
related to their departmental operations. Various follow -up reviews and revisions at the Finance
Department and City Manager’s Office levels addressed the more “strategic ” factors of budget
allocations, financial planning and decision-making.
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Executive Summary
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Executive Summary
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Executive Summary
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Executive Summary
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Executive Summary
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Executive Summary
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Executive Summary
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Executive Summary
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Executive Summary
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Executive Summary
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City Profile
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 U.S. Census Bureau estfmate of 46,716. The City is the
county seat for Saline County which had an estfmated U.S. Census Bureau populatfon of 54,734.
Situated at the intersectfon of Interstate Highways 70 and 135, the City of Salina serves as the industrial, med-
ical, 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 encompasses 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 comprised
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 administratfon of the municipal govern-
ment.
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 citf-
zens had a median age of 37.4 years in 2017. 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*
2018 46,716
2017 46,843
2016 47,237
2015 47,659
2014 47,722
2013 47,923
*Estfmate based on 2010 Census data updated July 1, 2018
Educational Facilities
The City of Salina has a very complete and diverse educatfonal system from the primary level up to its higher
educatfonal instftutfons. Unified School District 305 provides public educatfon through its eight elementary,
two middle and two senior high schools.
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City Profile
Current enrollment is 7,245. 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. 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 Salina
Airport Industrial Center. Approximately 650 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 700 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.
University of Kansas—KU School of Medicine Salina Campus. The KU School of Medicine-Salina moved
into its new facility in downtown Salina in June, 2018. It shares this space with the Salina campus of the
KU School of Nursing. It was created to address the critfcal shortage of physicians and professional nurs-
es in rural Kansas. It is aimed at students with a strong desire to practfce in rural areas. It admits eight
medical students and twelve nursing students each year, with plans to increase nursing enrollment.
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
25
City Profile
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.
Financial Institutions
Two banks are headquartered in the City and reported combined deposits in excess of $962 million as of
June 30, 2019. A savings bank has a branch office in the City. There are several credit unions available in
the city. (Source: Office of State Bank Commissioner of Kansas)
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 100 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, Crestwoo Cabinets, McShares, Inc., Pepsi Cola,
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City Profile
ElDorado Bus, Exide Battery, Advance Auto Parts Distributfon Center, Signify (formerly Philips Lightfng)
and OneVision. Currently, manufacturing, retail trade, and service industries rank as the three primary
employers in the City. No single industry is dominant. The government sector and wholesale trade in-
dustries make up the second tfer of Salina employers.
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 second highest “trade pull
factor” of all Kansas first class citfes in 2016 according to Kansas Department of Revenue. 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 has completed $100M of facility renovatfons and constructfon that includes renovatfons 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 . In December, 2018, the City issued
$18,250,000 Senior Special Obligatfon Revenue Bonds and $4,320,000 Subordinate Special Obligatfon
Bonds to help finance this redevelopment.
Other development in the community includes constructfon of multfple hotels, constructfon and renova-
tfon of various restaurant and retail locatfons and contfnued platting and constructfon of residentfal sub-
division 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.
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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 ad-
justment, or amendment, must be approved. A budget amendment must be
approved through the same steps as the original budget adoptfon.
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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.
2020 Budget Calendar
March-April City Manager and Finance discuss
budget prioritfes & outlook
May Department Heads draft 2019
revision and 2020 budget requests
May-June Finance, City Manager and Depart-
ment Heads discuss budget needs
for 2020
May 20th City Commission Study Session: Pre-
limary budget overview, goals, budg-
et calendar.
June 10th City Commission Study Session:
Revenue Estfmates/Operatfonal
Budgets
June 17th City Commission Study Session: CIP/
Sub-CIP
June 24th City Commission Study Session: Out-
side Agency requests
July 1st City Commission Study Session: Fee
Schedule/Pay Plan/Revenue Estf-
mates
July 8th City Commission Study Session:
Issues and Optfons
July 15th City Commission Study Session: Re-
view 2020 Budget
July 22nd City Commission Meetfng: Sets date
for public hearing
August 5th City Commission meetfng: Public
Hearing held, First Reading of Ord.
August 12th City Commission Meetfng: Adoptfon
of 2020 budget, Appropriatfons Ordi-
nance/Adopt positfon classificatfon/
Comprehensive Fee Schedule
August 23rd Certfficatfon forms for 2020 budget
are filed with the Saline County
Clerk.
29
Mill Levy Comparison
Total Mills Levied 29.719
Taxable Assessed Valuation 448,061,516$
Total Growth in Assessed Value 18,332,621
Percent Growth 4.27%
Growth Attributable to New Development 1.33%
Growth Rate Attributable to increase in value of 1.44%
existing property
County Clerk Tax Delinquency Rate 1.03%
Assessment Delinquency 3.30%
Fund 2019 Levy 2020 Levy
Budgeted
Revenue 2020
General $9,576,319 10,263,618$ 10,223,745$
Bond and Interest $2,625,000 3,052,038$ 3,052,195$
Total $12,201,319 $13,315,656 $13,275,940
Valuation and Tax Growth Detail Valuation Taxes Tax Growth
Growth from New Improvements $5,962,117 $177,188 1.45%
Growth from Added Territory $0 $0 0.00%
Growth from Personal Property ($718,819)($21,363)-0.18%
Growth on Base Property 13,089,323$ $389,002 3.19%
Total Growth $18,332,621 $544,827 4.47%
30 Revenue Summary Fund NameProperty & Motor Vehicle Sales & Use TaxesFranchise Fees & Other TaxesEMS FeesMunicipal Court FeesOther Fees & ChargesOther RevenuesInterfund TransactionsGrand TotalGeneral11,579,535$ 13,119,090$ 7,200,990$ 3,490,320$ 1,240,907$ 2,164,906$ 843,956$ 4,366,550$ 44,006,254$ Bond and Interest3,432,905$ 1,546,000$ 285,000$ 2,101,000$ 7,364,905$ Special Sales Tax: Capital8,332,539$ 8,332,539$ Special Sales Tax: Econ Dev338,228$ 2,000$ 340,228$ Arts & Humanities319,400$ 79,000$ 645,500$ 1,043,900$ BID90,500$ 90,500$ Tourism1,900,000$ 1,900,000$ Neighborhood Parks3,000$ 3,000$ Special Parks & Rec197,740$ 100$ 197,840$ Special Alcohol197,740$ 197,740$ Special Gas Tax1,548,150$ 3,000$ 160,000$ 1,711,150$ Bicentennial Center830,000$ 830,000$ Workers Comp Reserve5,500$ 449,925$ 455,425$ Health Insurance7,523,584$ 30,000$ 7,553,584$ Central Garage1,493,644$ 7,540$ 80,000$ 1,581,184$ Sanitation3,450,000$ 3,450,000$ Solid Waste2,614,000$ 32,000$ 500,000$ 3,146,000$ Golf Course798,400$ 130,350$ 928,750$ Water and Wastewater21,976,800$ 95,000$ 22,071,800$ Grand Total15,012,440$ 21,789,857$ 11,044,620$ 3,490,320$ 1,240,907$ 41,980,234$ 1,513,446$ 9,132,975$ 105,204,799$
31
Key Revenues
2016 Actual 2017 Actual 2018 Actual
2019 Revised
Budget
2020 Adopted
Budget
Property Taxes
General Fund 8,195,761$ 9,100,808$ 8,623,057$ 9,552,049$ 10,389,745$
Bond and Interest Fund 3,022,114$ 2,486,666$ 2,456,875$ 2,680,000$ 3,107,195$
Total Property Taxes 11,217,875$ 11,587,474$ 11,079,932$ 12,232,049$ 13,496,940$
Motor Vehicle Taxes
General Fund 1,017,980$ 1,016,439$ 1,120,631$ 1,033,938$ 1,189,790$
Bond and Interest Fund 337,108$ 374,873$ 305,480$ 287,142$ 325,710$
Total Vehicle Taxes 1,355,088$ 1,391,312$ 1,426,111$ 1,321,080$ 1,515,500$
Sales & Use Taxes
General Fund 12,780,891$ 12,906,032$ 13,292,626$ 13,101,635$ 13,119,090$
Sales Tax Capital & Economic
Development Improvement Funds 4,774,510$ 8,586,793$ 8,550,698$ 8,851,003$ 8,670,767$
Total Sales Taxes 17,555,401$ 21,492,825$ 21,843,324$ 21,952,638$ 21,789,857$
Franchise Fees
General Fund 5,147,717$ 5,215,263$ 6,764,879$ 6,428,897$ 7,003,250$
Total Franchise Fees 5,147,717$ 5,215,263$ 6,764,879$ 6,428,897$ 7,003,250$
Public Safety Revenues
General Fund EMS Fees 2,256,796$ 2,091,046$ 2,175,992$ 2,128,500$ 2,320,065$
General Fund County EMS 989,621$ 795,000$ 795,000$ 1,005,255$ 1,005,255$
General Fund Municipal Court 1,200,180$ 979,334$ 1,148,027$ 1,181,817$ 1,240,907$
Total Public Safety Revenues 4,446,597$ 3,865,380$ 4,119,019$ 4,315,572$ 4,566,227$
Intergovernmental (State)
Liquor Tax (All Funds 533,455$ 606,766$ 575,028$ 640,002$ 593,220$
Special Gas Tax Fund 1,400,876$ 1,435,031$ 1,448,959$ 1,417,590$ 1,548,150$
Total Intergovernmental 1,934,331$ 2,041,797$ 2,023,987$ 2,057,592$ 2,141,370$
Recreation and Cultural Revenues
General Fund 1,041,866$ 942,922$ 932,607$ 1,005,301$ 998,778$
Tourism Fund 1,600,512$ 1,616,808$ 1,640,160$ 1,656,562$ 1,900,000$
Arts and Humanities Fund 434,713$ 431,258$ 482,850$ 419,700$ 397,900$
Total Recreational and Cultural Revenues 3,077,091$ 2,990,988$ 3,055,617$ 3,081,563$ 3,296,678$
Special Assessments
Bond and Interest Fund 1,687,506$ 1,538,903$ 1,545,758$ 1,710,000$ 1,546,000$
Total Special Assessments 1,687,506$ 1,538,903$ 1,545,758$ 1,710,000$ 1,546,000$
Enterprise Fees
Sanitation Fund 2,694,654$ 2,826,961$ 2,941,279$ 3,450,000$ 3,450,000$
Solid Waste Fund 2,333,480$ 2,621,729$ 2,548,635$ 2,401,000$ 2,646,000$
Golf Fund 811,380$ 848,160$ 859,836$ 939,347$ 928,400$
Water & Wastewater Fund 19,149,564$ 19,668,928$ 19,969,076$ 21,082,519$ 21,981,800$
Total Enterprise Fees 24,989,078$ 25,965,778$ 26,318,826$ 27,872,866$ 29,006,200$
Total, All Key Revenues 71,410,684$ 76,089,720$ 78,177,453$ 80,972,257$ 84,362,022$
32 Expense Summary 2020 Budget Expenses Fund NameCapital OutlayContractual ServicesDebt ServiceInterfund BenefitsPersonnel ServicesContingencyCommoditiesTransfersGrand TotalArts & Humanities32,000$ 437,100$ 77,987$ 463,277$ 54,000$ 1,064,364$ Bicentennial Center740,000$ 740,000$ BID90,500$ 90,500$ Bond and Interest5,960,000$ 5,960,000$ Central Garage10,500$ 35,630$ 48,889$ 254,717$ 1,196,450$ -$ 1,546,186$ General920,775$ 7,710,650$ 4,259,286$ 27,902,356$ 75,000$ 2,186,376$ 905,500$ 43,959,943$ Golf Course2,000$ 78,400$ 60,389$ 471,882$ 304,300$ -$ 916,971$ Health Insurance5,885,057$ 734,953$ 200,000$ 6,820,010$ Neighborhood Parks10,000$ 10,000$ Sanitation598,000$ 999,480$ 187,464$ 1,102,934$ 468,260$ 417,350$ 3,773,488$ Solid Waste182,200$ 654,608$ 239,149$ 130,915$ 583,302$ 349,415$ 594,200$ 2,733,789$ Special Alcohol197,740$ 197,740$ Special Parks194,000$ 194,000$ Special Gas Tax1,181,243$ 486,950$ 1,668,193$ Special Sales: Econ Dev375,000$ 375,000$ Special Sales: Capital4,950,500$ 100,000$ 3,169,350$ 8,219,850$ Tourism1,045,000$ 855,000$ 1,900,000$ Water/Wastewater2,881,400$ 2,107,550$ 854,068$ 4,228,009$ 250,000$ 2,914,550$ 7,766,467$ 21,002,044$ Workers' Comp Reserve430,418$ 430,418$ Grand Total10,962,618$ 20,887,133$ 6,199,149$ 6,353,951$ 35,006,477$ 525,000$ 7,960,301$ 13,707,867$ 101,602,496$
33
Fund Balance Comparison
Fund 2017 Actual 2018 Actual
2019 Revised
Budget 2020 Budget "Target" Balance
Tax Funds:
General 5,258,421$ 4,615,726$ 6,053,570$ 6,099,881$ 8,500,000$
Bond and Interest 1,195,141$ 1,801,968$ 737,390$ 2,142,295$ 200,000$
Total Tax Funds 6,453,562$ 6,417,694$ 6,790,960$ 8,242,176$ 8,700,000$
Special Revenue:
Special Sales- Capital 1,822,543$ 1,524,550$ 410,608$ 523,298$ 750,000$
Special Sales - ED 1,002,103$ 897,485$ 774,471$ 739,699$ 750,000$
Arts and Humanities 105,313$ 1,706$ 20,557$ 92$ 100,000$
BID 13,304$ 6,161$ 6,188$ 6,188$ -$
Tourism 847$ 853$ 1,003$ 1,003$ -$
Neighborhood Parks 21,599$ 24,251$ 19,801$ 12,801$ -$
Special Parks 124,221$ 122,447$ 77,298$ 81,138$ 50,000$
Special Alcohol 164$ 234$ 234$ 234$ -$
Special Gas 749,460$ 1,038,914$ 1,147,431$ 1,190,388$ 250,000$
Bicentennial Center 57,980$ 97,681$ 137,177$ 227,177$ -$
Total Special Revenue 3,897,534$ 3,714,282$ 2,594,768$ 2,782,018$ 1,900,000$
Internal Service:
Workers' Comp Reserve 790,389$ 957,863$ 845,878$ 870,886$ 750,000$
Health Insurance 2,050,972$ 3,112,407$ 2,918,438$ 3,652,012$ 2,000,000$
Central Garage 21,596$ 54,128$ 131,299$ 166,296$ 100,000$
Total Internal Service 2,862,957$ 4,124,398$ 3,895,615$ 4,689,194$ 2,850,000$
Enterprise:
Sanitation 1,544,356$ 1,468,134$ 1,373,911$ 1,050,423$ 500,000$
Solid Waste 4,051,900$ 3,974,443$ 3,782,445$ 4,194,656$ 500,000$
Golf Course 116,032$ 50,211$ 60,752$ 72,531$ 100,000$
Water and Sewer 11,391,112$ 8,914,485$ 8,214,511$ 9,284,266$ 5,000,000$
Total Enterprise 17,103,400$ 14,407,273$ 13,431,619$ 14,601,876$ 6,100,000$
Total All Funds 30,317,453$ 28,663,647$ 26,712,962$ 30,315,264$ 19,550,000$
Fund Balance Comparison
34
GENERAL FUND
REVENUES
35
General Fund Revenue
Sales & Use Tax
30%
Property & Motor Vehicle
Tax
26%
Franchise Fees
16%
Interfund Transfers
10%
EMS
8%
Fees & Charges
5%
Municipal Court
3%
Other Revenues
2%
General Fund Budgeted Revenue by Source
Sales & Use Tax
Property & Motor Vehicle Tax
Franchise Fees
Interfund Transfers
EMS
Fees & Charges
Municipal Court
Other Revenues
GENERAL FUND REVENUE
SOURCE
2020 ADOPTED
BUDGET
Sales & Use Tax 13,119,089$
Property & Motor Vehicle Tax 11,579,535$
Franchise Fees 7,003,250$
Interfund Transfers 4,366,550$
EMS 3,490,320$
Fees & Charges 2,164,906$
Municipal Court 1,240,908$
Other Revenues 1,041,696$
TOTAL 44,006,254$
36
General Fund Revenue
2017 2018 2019 2019 2020
ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Real Estate & Pers Prop 8,833,758$ 8,409,449$ 9,575,885$ 9,282,049$ 10,223,745$
Revitalization Rebate 104,548$ -$ 104,000$ 104,000$ -$
Delinquent Property Tax 157,054$ 213,608$ 160,000$ 160,000$ 160,000$
Payment in Lieu of Tax 5,448$ -$ 6,000$ 6,000$ 6,000$
Vehicle Tax 1,016,439$ 1,120,631$ 1,008,720$ 1,033,938$ 1,175,360$
Recreational Vehicle Ta -$ -$ -$ -$ 12,012$
16/20 M Tax -$ -$ -$ -$ 2,418$
Sales Tax--Countywide 7,256,208$ 7,372,045$ 7,819,619$ 7,419,461$ 7,335,378$
Sales Tax--City 5,649,824$ 5,920,580$ 6,009,575$ 5,682,173$ 5,783,711$
Franchise Tax - Gas 869,623$ 954,684$ 956,520$ 956,520$ 1,070,000$
Franchise Tax - Electri 3,701,498$ 3,834,073$ 4,004,898$ 3,600,244$ 3,800,000$
Franchise Tax - Telepho 100,672$ 87,931$ 123,600$ 80,000$ 80,000$
Wireless Com. Franchise 4,756$ 5,823$ 5,000$ 10,000$ 10,000$
Franchise Tax - Cable 522,107$ 547,630$ 566,500$ 566,500$ 589,000$
Franchise - Water/Waste -$ 1,200,000$ 1,200,000$ 1,200,000$ 1,439,750$
Host Fee - Solid Waste -$ 120,000$ -$ -$ -$
Video Service Franchise 16,608$ 14,737$ 15,633$ 15,633$ 14,500$
Liquor Tax 202,255$ 191,676$ 213,751$ 212,500$ 197,740$
Oil Well Lease 3,164$ 3,757$ 3,090$ 3,090$ 3,090$
Administrative Fees 4,287$ 4,416$ 5,150$ 5,150$ 5,150$
Tax Exemption Fees 500$ 200$ -$ -$ -$
Surety Deposits 34,645$ 94,041$ 36,050$ 36,050$ -$
Investment Income 9,897$ 52,956$ 10,000$ 100,000$ 140,000$
Returned Check Charges 235$ -$ 200$ 200$ 200$
Other Reimbursements -$ -$ 20,000$ 20,000$ 20,000$
Risk Reimbursements 136,639$ 20,793$ 75,000$ 75,000$ 75,000$
Sale Of Lots 23,304$ -$ -$ -$ -$
Sale of Assets -$ 600$ -$ -$ -$
Sale Of Commodities 12,390$ 13,231$ 13,000$ 13,000$ 13,000$
Sale Of Salvage 18,552$ 44,591$ 15,000$ 15,000$ 15,000$
Other Miscellaneous 261,836$ 84,776$ 207,056$ 87,388$ 207,056$
Petty Cash-Cash Long 55$ (37)$ -$ -$ -$
Interfund Serv. Prov.4,126,500$ 3,721,500$ 3,341,500$ 3,341,500$ 3,366,550$
Ems - County 795,000$ 795,000$ 1,005,255$ 1,005,255$ 1,005,255$
Municipal Court 979,336$ 1,148,027$ 1,181,817$ 1,181,817$ 1,240,908$
Registration Fees 1,180$ 2,190$ 2,060$ 2,060$ 2,060$
Ems-Bc/Bs 392,020$ 349,992$ 400,000$ 400,000$ 436,000$
Ems-Medicare 914,340$ 1,005,404$ 935,000$ 935,000$ 1,019,150$
Ems-Medicaid/Welfare 111,811$ 119,848$ 115,000$ 115,000$ 125,350$
Ems-Other Insurance 444,709$ 473,123$ 463,500$ 463,500$ 505,215$
Ems-Individual 152,709$ 133,913$ 140,000$ 140,000$ 152,600$
Ems - Collection Agency 75,456$ 93,712$ 75,000$ 75,000$ 81,750$
Fire Prot. Outside City 164,898$ 164,999$ 200,000$ 166,662$ 165,000$
Rescue Services -$ 36$ -$ -$ -$
Weed Cutting 46,313$ 29,900$ 61,800$ 31,800$ 35,000$
Alarm Monitoring 55,895$ 47,159$ 41,200$ 41,200$ 41,200$
Permits & Licenses - Co 1,429$ (7,023)$ 1,030$ 1,030$ 1,030$
Electrian Licenses 13,720$ 7,842$ 12,360$ 12,360$ 12,360$
Mobile Home Craftsman 35$ 36$ 103$ 103$ 103$
Mechanical Contractor 7,864$ 6,304$ 8,240$ 8,240$ 8,240$
37
General Fund Revenue
2017 2018 2019 2019 2020
ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Plumbers 5,745$ 6,174$ 7,210$ 7,210$ 7,210$
Concrete Const. Permit 1,522$ 1,246$ 1,545$ 1,545$ 1,545$
Housemoving Permits -$ 114$ -$ -$ -$
Building & Inspection 431,310$ 364,427$ 472,805$ 402,701$ 364,427$
Registered Craftsman 4,125$ 5,639$ 4,635$ 4,635$ 4,635$
Licensed Contractor 20,667$ 16,948$ 25,750$ 25,750$ 25,750$
SWPPP-LD Commercial 1,020$ 850$ 1,030$ 1,030$ 1,030$
ROW Excavation Permit 11,623$ 6,700$ 8,240$ 8,240$ 8,240$
Land Disturb Permit-Res 647$ 699$ 515$ 515$ 515$
Levee Permit 212$ 954$ 206$ 206$ 206$
ROW Dumpster Permit -$ 148$ -$ -$ -$
Other Licenses & Permit 35,890$ 40,964$ 30,900$ 30,900$ 30,900$
Private Club 15,500$ 10,780$ 11,330$ 11,330$ 11,330$
Cereal Malt Beverage 3,550$ 3,100$ 3,605$ 3,605$ 3,605$
Cereal Malt Bev. Stamps (75)$ 600$ 103$ 103$ 103$
Retail Liquor 5,400$ 4,200$ 5,150$ 5,150$ 5,150$
Circus, Carnival 435$ 450$ 412$ 412$ 412$
Tree Trimming 1,230$ 1,400$ 824$ 824$ 824$
Junk Dealers 980$ 1,990$ 927$ 927$ 927$
Pawnbrokers 125$ 175$ 129$ 129$ 129$
Taxicabs 395$ 534$ 515$ 515$ 515$
Taxicab Drivers 852$ 811$ 927$ 927$ 927$
Loudspeaker Permit 396$ 532$ 309$ 309$ 309$
Vendor, Peddler 2,362$ 938$ 2,369$ 2,369$ 2,369$
Refuse Haulers 5,471$ 8,271$ 4,120$ 4,120$ 4,120$
Bail Bondsman 702$ 493$ 515$ 515$ 515$
Merchant Police 15,514$ 13,132$ 15,000$ 15,000$ 15,000$
Animal 1,054$ 580$ 515$ 515$ 515$
Street Parade Permit 270$ 341$ 368$ 368$ 368$
Scrap Metal Register Re 100$ -$ -$ -$ -$
S.E. ALCOHOL RETAILERS 25$ 25$ 26$ 26$ 26$
Other Reimburse-PD 136,999$ 143,333$ 150,000$ 150,000$ 140,000$
Other Reimburse-Fire 9,350$ 6,860$ 7,500$ 7,500$ 7,500$
Donations Police Dept 1,000$ -$ -$ -$ -$
Sale of Assets 2,600$ -$ 1,000$ 1,000$ 1,000$
Other Miscellaneous -$ 1$ -$ -$ -$
Engineering -$ 1,484$ -$ -$ -$
Street Cut 347,672$ 283,240$ 262,650$ 262,650$ 283,240$
Other Miscellaneous (1,116)$ 1,731$ -$ -$ -$
Burial And Removal 36,473$ 34,890$ 36,050$ 36,050$ 36,050$
Columbarium Niche -$ (125)$ -$ -$ -$
Grave Marker 2,835$ 2,840$ 1,689$ 1,689$ 1,689$
Title Transfer 40$ -$ -$ -$ -$
Sale Of Lots 20,837$ 18,520$ 20,000$ 20,000$ 20,000$
Museum - Rental 210$ -$ 412$ 412$ 412$
Rent Neighborhood Cente 27,083$ 25,739$ 25,750$ 25,750$ 27,500$
Rent Park Shelters 16,586$ 9,927$ 16,480$ 16,480$ 12,000$
Recreation Fees 134,909$ 132,186$ 164,800$ 134,800$ 97,186$
Natural Resource Fees 14,217$ 12,762$ 15,450$ 15,450$ 15,000$
Sale of Bike Helmets 1,704$ 618$ 1,030$ 1,030$ 700$
38
General Fund Revenue
2017 2018 2019 2019 2020
ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Baseball Tournaments 8,369$ 7,910$ 10,300$ 10,300$ 9,000$
Baseball - Youth League 49,096$ 51,979$ 42,550$ 42,550$ 45,000$
Athletic Rentals -$ 2,979$ -$ -$ -$
Softball Tournaments -$ -$ -$ -$ 12,000$
Softball - Youth League 32,870$ 37,248$ 29,757$ 29,757$ 35,000$
Soccer Program Fees 12,665$ 14,972$ 15,450$ 15,450$ 18,500$
Special Populations Fee 20,278$ 21,193$ 22,660$ 22,660$ 23,000$
Senior Program Fees 8,359$ 4,641$ 10,300$ 10,300$ 6,500$
Basketball Fees 7,393$ -$ 10,300$ 10,300$ -$
Volleyball Fees 16,830$ -$ 17,510$ 17,510$ -$
Baseball Fee Adult-Scho 10,025$ 16,976$ 13,390$ 13,390$ 14,000$
Softball Fee Adult-Scho 45,320$ 23,556$ 46,680$ 46,680$ 24,000$
Other Use Fees 100$ 50$ 103$ 103$ -$
Activity Seniors 15,386$ 16,124$ 20,600$ 20,600$ 15,000$
Activity Ticket Money 1,585$ 2,265$ 1,545$ 1,545$ 2,500$
Activity Lakewood 77,919$ 220$ 61,800$ 3,800$ 3,000$
Activity Special Pops 6,469$ 3,844$ 10,300$ 10,300$ 4,000$
FH-Basketball Tourn 4,156$ 11,572$ 5,150$ 5,150$ 18,000$
FH-Volleyball Tourn -$ 7,064$ -$ -$ 11,000$
FH-Other Tournaments -$ 2,395$ -$ -$ 10,000$
FH-Courtn Rental 350$ 18,486$ 515$ 515$ 20,000$
FH-Turf Rental 2,128$ 17,085$ 2,060$ 2,060$ 30,000$
FH-Other Rental 325$ 17,542$ 515$ 515$ 20,000$
FH-Program Rental -$ 2,637$ -$ -$ -$
FH-Food & Beverage 202$ 6,689$ 515$ 515$ 7,500$
FH-Basketball League 12,611$ 1,789$ 10,300$ 10,300$ 18,000$
FH-Volleyball Leagues 2,677$ (320)$ 5,150$ 5,150$ 24,000$
FH-Soccer Leagues 2,746$ 3,870$ 6,180$ 6,180$ 6,180$
FH-Soccer Tournaments -$ -$ -$ -$ 18,000$
FH-Sponsorship 1,500$ 1,000$ 515$ 515$ 2,000$
FH-Other Leagues -$ 33,674$ 1,030$ 1,030$ 25,000$
Animal Shelter Fees 45,943$ 51,574$ 35,000$ 35,000$ 52,000$
Animal Impound Fees 13,720$ 12,482$ 13,390$ 13,390$ 14,000$
Animal Boarding Fees 6,133$ 3,880$ 6,180$ 6,180$ 5,000$
Animal License Fees 51,165$ 36,478$ 51,500$ 51,500$ 38,000$
Animal Misc Fees 84,979$ 89,774$ 128,750$ 128,750$ 92,000$
Animal Shelter/County Fee 31,800$ 32,781$ 30,900$ 30,900$ 33,500$
Aquatics Admission/Memb.405,283$ 419,799$ 432,600$ 432,600$ 419,800$
Aquatics Concessions 3,579$ 4,141$ 3,605$ 3,605$ 5,000$
Other Reimbursements 6,250$ 18,750$ 5,000$ 5,000$ 5,000$
Donations 23,644$ 1,315$ 5,000$ 5,000$ 1,500$
Other Miscellaneous 1,203,234$ -$ 5,000$ 500$ -$
Federal Grants 136,055$ 158,041$ 130,000$ 130,000$ 150,000$
Plats And Rezoning 11,021$ 15,779$ 10,300$ 10,300$ 10,300$
Vacation Fees 875$ 515$ 515$ 515$ 515$
Fair Housing -$ 48,700$ 48,700$ 48,700$ 48,700$
Donations 48$ -$ -$ -$ -$
Other Miscellaneous 2,500$ -$ -$ -$ -$
Transfers Operating 500,000$ -$ 500,000$ 1,908,000$ 1,000,000$
GENERAL FUND TOTALS 41,413,545$ 40,792,819$ 43,192,516$ 42,904,223$ 44,006,254$
39
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40
GENERAL FUND
EXPENDITURES
41
General Fund Expenditures
Personnel & EE Benefits
63%
Contractual Services
18%
EE Benefits Hlth & WC
10%
Commodities
5%
Other Expense and Capital
Outlay
4%
General Fund 2020 Budgeted
Expenditures by Category
Personnel & EE Benefits
Contractual Services
EE Benefits Hlth & WC
Commodities
Other Expense and Capital Outlay
GENERAL FUND EXPENDITURES BY TYPE
2020 ADOPTED
BUDGET
Personnel & EE Benefits 27,902,356$
EE Benefits Hlth & WC 4,259,286$
Commodities 2,186,376$
Contractual Services 7,710,650$
Other Expense and Capital Outlay 1,901,275$
TOTAL 43,959,943$
42
General Fund Expenditures
GENERAL FUND
EXPENDITURES BY
DEPARTMENT
DEPARTMENT
FUNCTION
2020 ADOPTED
BUDGET
Fire Public Safety 10,665,668$
Police Public Safety 10,166,523$
Parks & Recreation Parks & Recreation 6,273,805$
Public Works Public Works 4,552,933$
Development Services General Government 2,037,590$
Municipal Court Public Safety 1,837,256$
Computer Technology General Government 1,450,800$
Outside Agencies Outside Agencies 1,061,690$
Interfund Transfers Interfund Transfers 905,500$
City Manager General Government 850,962$
Finance & Administration General Government 844,996$
Human Resources General Government 718,817$
Risk Management General Government 625,206$
City Commission General Government 585,854$
Smoky Hill Museum Arts 576,352$
Legal Services General Government 550,990$
Capital Capital & Reserves 180,000$
Reserves Capital & Reserves 75,000$
TOTAL 43,959,943$
Public Safety
52%
Parks & Recreation
14%
General Government
18%
Public Works
10%
Outside Agencies
2%
Interfund Transfers
2%
Arts
1%Capital & Reserves
1%
General Fund Budgeted Expenditures by Function
Public Safety
Parks & Recreation
General Government
Public Works
Outside Agencies
Interfund Transfers
Arts
Capital & Reserves
43
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
Dr. Trent Davis, Mayor
Mike Hoppock, Vice-Mayor
Melissa Hodges, Commissioner
Karl Ryan, Commissioner
Joe Hay, Commissioner
To contact any of the commissioners, email citycommission@salina.org
Mayor
Dr. Trent
Davis
Vice-Mayor
Mike
Hoppock
Commissioner
Karl
Ryan
Commissioner
Melissa
Hodges
Commissioner
Joe
Hay
Photo courtesy of the Salina Journal
44
General Fund: City Commission
CITY COMMISSION 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
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 29$ 34$ 39$ -$ 34$
Social Security 1,116$ 1,116$ 1,116$ -$ 1,116$
Medicare 261$ 261$ 295$ -$ 261$
EMPLOYEE BENEFITS TOTAL 1,406$ 1,411$ 1,450$ -$ 1,411$
Office Supplies -$ 150$ -$ -$ -$
Books & Periodicals 561$ -$ 600$ 600$ 600$
Public Education Supplies 82$ 12,476$ 300$ 300$ 300$
Other Operating Supplies 2,103$ 2,851$ 2,500$ 2,500$ 2,500$
SUPPLIES TOTAL 2,746$ 15,477$ 3,400$ 3,400$ 3,400$
Rent/Lease - Buildings 367,403$ 351,467$ 410,970$ 410,970$ 502,042$
Postage -$ 626$ -$ -$ -$
Employee Development 10,201$ 11,613$ 9,000$ 9,000$ 10,000$
Dues 4,063$ 24,688$ 23,000$ 23,000$ 25,000$
Legal Notices 21,640$ 10,939$ 22,000$ 22,000$ 22,000$
Other Contractual 44$ 1,790$ 4,000$ 4,000$ 4,000$
CONTRACTUAL SERVICES TOTAL 403,350$ 401,122$ 468,970$ 468,970$ 563,042$
CITY COMMISSION TOTAL 425,502$ 436,011$ 491,820$ 490,370$ 585,854$
45
General Fund: City Manager
The office of the City Manager is the office of the chief executfve of city government. City
Manager Michael Schrage 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 en-
forced. 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 effi-
cient administratfon of municipal government. Furthermore, the City Manager’s Office pre-
pares a proposed budget for the City Commission and is responsible for the appointment and
removal of all City employees.
The City of Salina, under the guidance of the City Manager, is one of the first Citfes in Kansas
to implement Contfnuous Process Improvement (CPI) as a way of doing business. The princi-
pals found in the Lean Six Sigma methodology have proven to be transferrable to City Gov-
ernment. The City of Salina is teaching, and educatfng its’ workforce to apply the tools and
techniques of CPI to better manage and utflize the resources that the City has. This process is
being applied in order to reduce the City’s expenses, and identffy more ways to better utflize
tax payer dollars. The city is working on a 2 year Stretch Goal that will positfvely impact the
bottom line of the City by 2% of the expense for 2019. All projects are reviewed by the Fi-
nance Department to ensure that the savings can be tracked and when the Stretch Goal is
achieved; all employees and the citfzens of Salina will be able to realize the impact. The Man-
agement team for the City of Salina is truly focused on Efficiency and Effectfveness from a
City Manager
Michael Schrage
46
General Fund: City Manager
CITY MANAGER 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 603,245$ 565,118$ 635,754$ 533,555$ 585,200$
OT-Regular 400$ 756$ 500$ 500$ 709$
Longevity Pay 2,982$ 2,837$ 3,000$ 2,093$ 2,261$
PERSONNEL SERVICES TOTAL 606,627$ 568,712$ 639,254$ 536,148$ 588,170$
Unemployment 934$ 1,100$ 1,175$ 530$ 1,148$
Social Security 34,216$ 34,401$ 36,953$ 32,842$ 34,559$
Medicare 9,105$ 8,955$ 9,626$ 7,681$ 8,763$
Life Insurance 1,260$ 1,014$ 1,300$ 1,229$ 1,088$
KPERS 55,595$ 54,087$ 61,453$ 44,813$ 58,077$
Other Benefits 15,617$ 10,127$ 16,000$ -$ 16,000$
Transportation Allowance 14,928$ 11,908$ 15,000$ 17,500$ 16,172$
Cell Phone Allowance 1,650$ 1,513$ 1,650$ 1,650$ 1,500$
EMPLOYEE BENEFITS TOTAL 133,304$ 123,104$ 143,157$ 106,245$ 137,307$
Office Supplies 5,820$ 6,544$ 6,500$ 6,500$ 6,500$
Books & Periodicals 539$ 526$ 500$ 500$ 500$
SUPPLIES TOTAL 6,359$ 7,070$ 7,000$ 7,000$ 7,000$
Telephone 2,802$ 2,438$ 2,800$ 2,800$ 2,800$
Postage 186$ 225$ 500$ 500$ 500$
Employee Development 10,204$ 6,428$ 10,000$ 10,000$ 10,000$
Dues 4,258$ 1,999$ 4,250$ 4,250$ 4,250$
Other Contractual -$ 15,434$ 1,000$ 1,000$ 1,000$
CPI Expenses 7,617$ 15,517$ 10,000$ 10,000$ 10,000$
CONTRACTUAL SERVICES TOTAL 25,067$ 42,042$ 28,550$ 28,550$ 28,550$
Office Equipment 70$ -$ 1,000$ 1,000$ 1,000$
CAPITAL OUTLAY TOTAL 70$ -$ 1,000$ 1,000$ 1,000$
Health Insurance 77,713$ 75,321$ 81,223$ 81,223$ 82,008$
Workers' Compensation 5,040$ 6,924$ 5,242$ 5,242$ 6,927$
INTERFUND BENEFITS TOTAL 82,753$ 82,245$ 86,465$ 86,465$ 88,935$
CITY MANAGER TOTAL 854,180$ 823,173$ 905,426$ 765,408$ 850,962$
47
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 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Office Supplies 39$ 38$ 200$ 200$ 200$
Books & Periodicals -$ -$ 250$ 250$ 250$
SUPPLIES TOTAL 39$ 38$ 450$ 450$ 450$
Insurance 487,138$ 499,632$ 512,106$ 512,106$ 512,106$
Claims Paid 114,176$ 60,197$ 99,750$ 99,750$ 99,750$
Other Professional Services 3,250$ 2,750$ 10,000$ 10,000$ 10,000$
Telephone 258$ 211$ 300$ 300$ 300$
Postage 3$ 10$ 100$ 100$ 100$
Employee Development -$ -$ 1,000$ 1,000$ 1,000$
Dues 480$ 480$ 500$ 500$ 500$
CONTRACTUAL SERVICES TOTAL 605,305$ 563,280$ 623,756$ 623,756$ 623,756$
Office Equipment -$ -$ 1,000$ 1,000$ 1,000$
CAPITAL OUTLAY TOTAL -$ -$ 1,000$ 1,000$ 1,000$
RISK MANAGEMENT TOTAL 605,344$ 563,318$ 625,206$ 625,206$ 625,206$
48
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 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Books & Periodicals 205$ -$ 225$ 225$ 225$
SUPPLIES TOTAL 205$ -$ 225$ 225$ 225$
Legal Services 513,295$ 672,686$ 550,000$ 550,000$ 550,000$
Employee Development 65$ -$ 65$ 65$ 65$
Dues 695$ 730$ 700$ 700$ 700$
CONTRACTUAL SERVICES TOTAL 514,055$ 673,416$ 550,765$ 550,765$ 550,765$
LEGAL SERVICES TOTAL 514,260$ 673,416$ 550,990$ 550,990$ 550,990$
49
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 are 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 $5 per hour for community service work towards the fine and
must be done at a non-profit organizatfon, excluding churches.
50
General Fund: Municipal Court
MUNICIPAL COURT 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 624,515$ 621,902$ 664,925$ 636,939$ 648,970$
PT-Salaries -$ -$ -$ -$ -$
OT-Regular 1,613$ 2,307$ 3,000$ 3,000$ 3,088$
Longevity Pay 6,017$ 6,580$ -$ 6,066$ 5,562$
PERSONNEL SERVICES TOTAL 632,144$ 630,789$ 667,925$ 646,005$ 657,620$
Unemployment 874$ 1,030$ 1,076$ 632$ 1,256$
Social Security 36,392$ 36,233$ 37,830$ 39,204$ 40,984$
Medicare 8,511$ 8,474$ 8,847$ 9,169$ 9,585$
Life Insurance 1,473$ 1,459$ 1,591$ 1,467$ 1,190$
KPERS 55,699$ 59,563$ 61,269$ 53,495$ 63,525$
Cell Phone Allowance 900$ 900$ 900$ 1,000$ 900$
Transportation Allowance 2,489$ 3,144$ 3,500$ 4,000$ 3,406$
EMPLOYEE BENEFITS TOTAL 106,339$ 110,803$ 115,014$ 108,967$ 120,845$
Office Supplies 3,225$ 2,530$ 3,800$ 3,000$ 3,800$
Books & Periodicals (81)$ 514$ 700$ 576$ 700$
Maintenance Supplies 463$ 819$ 550$ 1,000$ 550$
Crime Victims Fund 2,019$ 2,194$ 3,100$ 4,000$ 3,100$
Other Operating Supplies -$ 254$ 500$ 250$ 500$
SUPPLIES TOTAL 5,626$ 6,311$ 8,650$ 8,826$ 8,650$
Medical Services 12,021$ 17,913$ 17,000$ 13,000$ 17,000$
Housing Prisoners 512,309$ 482,098$ 500,000$ 483,000$ 500,000$
Prisoner Transport 19,247$ 24,308$ 26,000$ 24,000$ 26,000$
Other Professional Services 97,476$ 91,312$ 105,000$ 92,000$ 105,000$
Telephone 2,352$ 912$ 3,000$ 1,400$ 3,000$
Postage 592$ 4$ -$ -$ -$
Employee Development 4,656$ 2,874$ 4,500$ 5,000$ 4,500$
Dues 1,688$ 1,518$ 1,600$ 1,500$ 1,600$
Printing 935$ 1,183$ 1,200$ 1,300$ 1,200$
Repair-Buildings 4,607$ 11,038$ 5,000$ 6,600$ 5,000$
Credit Card Fees/Expense 48$ -$ -$ -$ -$
State Fees 122,213$ 143,386$ 157,000$ 155,000$ 157,000$
Refunds 2,479$ 5,254$ 3,000$ 1,000$ 3,000$
Other Contractual 62,483$ 67,619$ 65,000$ 59,000$ 65,000$
CONTRACTUAL SERVICES TOTAL 843,106$ 849,418$ 888,300$ 842,800$ 888,300$
Office Equipment 6,035$ 10,529$ 16,000$ 16,000$ 10,000$
CAPITAL OUTLAY TOTAL 6,035$ 10,529$ 16,000$ 16,000$ 10,000$
Health Insurance 147,981$ 159,212$ 163,824$ 163,824$ 143,616$
Workers' Compensation 5,859$ 8,053$ 6,093$ 6,093$ 8,226$
INTERFUND BENEFITS TOTAL 153,840$ 167,265$ 169,917$ 169,917$ 151,842$
MUNICIPAL COURT TOTAL 1,747,090$ 1,775,114$ 1,865,807$ 1,792,515$ 1,837,256$
51
General Fund: Human Resources
The mission of the Human Resources department is to recruit, develop, and retain employees to pro-
vide services within our organizatfon and for the citfzens of our community while upholding the City of
Salina Organizatfonal Values.
The Human Resources Department is responsible for human resources policy development and over-
sight, payroll processing, pay plan administratfon, recruitment and selectfon, discipline and grievance
procedures, performance evaluatfons, personnel record maintenance and retentfon, and employee
benefit program administratfon including but not limited to health insurance, wellness initfatfves, retfre-
ment and workers' compensatfon.
The City of Salina considers applicants for all jobs without regard to race, sex, sexual orientatfon, gender
identfty, religion, age, color, natfonal origin, ancestry, disability, or familial status.
52
General Fund: Human Resources
HUMAN RESOURCES 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 226,023$ 247,728$ 244,082$ 248,438$ 254,212$
PT-Salaries -$ -$ 4,912$ 4,912$ 4,912$
OT-Regular 654$ 587$ 3,000$ 3,000$ 837$
Longevity Pay 2,037$ 2,205$ 2,500$ 2,373$ 2,545$
Earned Leave 241,983$ 249,509$ 261,342$ 261,342$ 261,342$
PERSONNEL SERVICES TOTAL 470,697$ 500,029$ 515,836$ 520,065$ 523,847$
Unemployment 324$ 420$ 403$ 247$ 499$
Social Security 13,447$ 14,701$ 14,104$ 15,291$ 16,275$
Medicare 3,145$ 3,438$ 3,298$ 3,576$ 3,806$
Life Insurance 488$ 508$ 500$ 572$ 464$
KPERS 20,109$ 23,547$ 22,120$ 20,865$ 24,755$
Wellness Program 7,446$ 7,300$ -$ -$ -$
Cell Phone Allowance 300$ 300$ 300$ 300$ 300$
Transportation Allowance -$ -$ 200$ -$ -$
EMPLOYEE BENEFITS TOTAL 45,259$ 50,213$ 40,925$ 40,851$ 46,099$
Office Supplies 3,129$ 3,324$ 4,000$ 2,500$ 3,500$
Books & Periodicals -$ -$ 1,400$ 400$ 500$
SUPPLIES TOTAL 3,129$ 3,324$ 5,400$ 2,900$ 4,000$
Employee Recognition 6,086$ 6,134$ 8,000$ 8,000$ 8,000$
Other Professional Services -$ -$ -$ -$ -$
Telephone 2,017$ 1,868$ 550$ 550$ 1,600$
Postage 1,713$ 1,516$ 2,600$ 2,600$ 2,000$
Employee Development 1,403$ 765$ 4,500$ 1,200$ 4,500$
Dues 724$ 1,309$ 1,000$ 1,000$ 1,000$
Employee Recruitment 76,919$ 77,534$ 62,000$ 62,000$ 62,000$
Printing 1,344$ 881$ 1,750$ 1,750$ 1,500$
Other Contractual 13,398$ 28,865$ 26,000$ 26,000$ 26,000$
CONTRACTUAL SERVICES TOTAL 103,603$ 118,872$ 106,400$ 103,100$ 106,600$
Office Equipment -$ -$ 3,150$ 3,150$ 3,150$
CAPITAL OUTLAY TOTAL -$ -$ 3,150$ 3,150$ 3,150$
Health Insurance 30,657$ 34,571$ 32,023$ 32,023$ 32,328$
Workers' Compensation 2,205$ 2,748$ 2,293$ 2,293$ 2,793$
INTERFUND BENEFITS TOTAL 32,862$ 37,319$ 34,316$ 34,316$ 35,121$
HUMAN RESOURCES TOTAL 655,550$ 709,758$ 706,027$ 704,382$ 718,817$
53
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.
Water Customer Accountfng
Water Customer Accountfng operates under the directfon of the Finance Department. The mission of Wa-
ter Customer Accountfng is to ensure accuracy and efficiency in the billing and collectfon of water, sewer
and sanitatfon collectfon services. The primary functfon of Water Customer Accountfng is to provide the
citfzens with prompt and courteous customer service, striving to exceed expectatfons by: listening to our
customers, responding professionally and respectiully, and treatfng customers consistently and fairly.
54
General Fund: Finance & Administration
FINANCE 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 378,175$ 484,571$ 479,062$ 482,945$ 495,712$
PT-Salaries -$ -$ -$ -$ -$
OT-Regular 7,528$ 9,297$ 8,000$ 8,000$ 8,726$
Longevity Pay 4,267$ 3,952$ 4,500$ 3,465$ 3,633$
PERSONNEL SERVICES TOTAL 389,970$ 497,820$ 491,562$ 494,410$ 508,072$
Unemployment 573$ 834$ 860$ 479$ 972$
Social Security 23,745$ 29,222$ 25,644$ 29,723$ 31,712$
Medicare 5,553$ 6,834$ 7,128$ 6,951$ 7,416$
Life Insurance 784$ 1,036$ 800$ 1,112$ 921$
KPERS 34,076$ 47,033$ 48,871$ 40,558$ 49,153$
Cell Phone Allowance 113$ 300$ 625$ 625$ 300$
Transportation Allowance 1,179$ 3,144$ 3,410$ 4,110$ 3,406$
EMPLOYEE BENEFITS TOTAL 66,022$ 88,404$ 87,338$ 83,558$ 93,880$
Office Supplies 1,954$ 3,218$ 5,000$ 5,000$ 4,000$
Books & Periodicals 541$ 1,500$ 1,500$ 1,500$ 1,500$
Other Operating Supplies 20$ 11,152$ 11,900$ 11,900$ 11,900$
SUPPLIES TOTAL 2,515$ 15,870$ 18,400$ 18,400$ 17,400$
Auditing Services 28,365$ 54,035$ 25,000$ 22,500$ 28,000$
Refund Surety Deposits 46,815$ 89,744$ 52,500$ 52,500$ -$
Telephone 5,328$ 4,662$ 4,800$ 4,800$ 4,800$
Postage 8,229$ 6,658$ 9,000$ 9,000$ 9,000$
Employee Development 7,605$ 3,426$ 6,800$ 5,000$ 6,800$
Dues 680$ 905$ 1,000$ 1,000$ 1,000$
Printing 2,158$ 1,600$ 1,800$ 1,800$ 1,800$
Credit Card Fees/Expense 2,057$ (3,134)$ 2,700$ 2,700$ -$
Other Contractual 296,553$ 52,333$ 76,050$ 72,550$ 73,000$
EMS Contractual 7,892$ 7,269$ 10,400$ 10,400$ 10,400$
CONTRACTUAL SERVICES TOTAL 405,683$ 217,497$ 190,050$ 182,250$ 134,800$
Office Equipment 30$ 834$ 5,000$ 2,000$ 1,000$
CAPITAL OUTLAY TOTAL 30$ 834$ 5,000$ 2,000$ 1,000$
Health Insurance 51,285$ 74,493$ 73,010$ 73,010$ 85,128$
Workers' Compensation 3,465$ 4,764$ 3,604$ 3,604$ 4,717$
INTERFUND BENEFITS TOTAL 54,750$ 79,257$ 76,614$ 76,614$ 89,845$
FINANCE TOTAL 918,970$ 899,682$ 868,964$ 857,232$ 844,996$
55
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.
56
General Fund: Computer Technology
COMPUTER TECHNOLOGY 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 462,106$ 461,707$ 459,748$ 469,585$ 474,811$
OT-Salaries 64$ 304$ 100$ 100$ 378$
Longevity Pay 4,144$ 3,554$ 5,000$ 3,357$ 2,814$
Earned Leave 3,148$ 15,482$ 3,200$ 3,200$ 3,200$
PERSONNEL SERVICES TOTAL 469,463$ 481,047$ 468,048$ 476,242$ 481,203$
Unemployment 658$ 804$ 929$ 466$ 912$
Social Security 27,563$ 28,368$ 32,789$ 28,904$ 29,773$
Medicare 6,446$ 6,635$ 6,962$ 6,760$ 6,963$
Life Insurance 1,039$ 1,036$ 1,122$ 1,082$ 864$
KPERS 41,056$ 45,535$ 45,162$ 39,441$ 46,149$
Cell Phone Allowance 1,963$ 1,888$ 1,800$ 1,800$ 1,800$
Transportation Allowance 2,040$ 2,040$ 2,000$ 3,000$ 2,210$
EMPLOYEE BENEFITS TOTAL 80,765$ 86,306$ 90,764$ 81,453$ 88,672$
Office Supplies 794$ 822$ 1,500$ 1,500$ 1,400$
Printer Supplies 4,784$ 3,649$ 8,000$ 8,000$ 5,000$
Computer Tapes -$ -$ 500$ 500$ -$
Books & Periodicals 94$ -$ 500$ 500$ 500$
Gas & Oil 87$ 42$ 360$ 360$ 150$
Maintenance Supplies-Vehicle & Equip 146$ 225$ 1,000$ 1,000$ 500$
Other Operating Supplies 2,603$ 3,045$ 3,000$ 3,000$ 3,100$
SUPPLIES TOTAL 8,507$ 7,783$ 14,860$ 14,860$ 10,650$
Telephone 3,173$ 3,050$ 3,200$ 3,200$ 3,200$
Postage 19$ 17$ 150$ 150$ 100$
Employee Development 277$ 728$ 3,000$ 3,000$ 2,500$
Mileage/Travel 220$ 927$ 1,800$ 1,800$ 1,800$
Dues 250$ -$ 300$ 300$ 300$
Other Contractual 270,225$ 293,030$ 407,000$ 407,000$ 411,000$
NWS(Tyler) Software Cost 26,717$ 27,518$ 94,000$ 94,000$ 94,000$
CONTRACTUAL SERVICES TOTAL 300,880$ 325,269$ 509,450$ 509,450$ 512,900$
Office Equipment -$ -$ 1,000$ 1,000$ 500$
Other Equipment 203,078$ 252,868$ 300,000$ 250,000$ 275,000$
Computers/Technology -$ 117,378$ -$ -$ -$
CAPITAL OUTLAY TOTAL 203,078$ 370,246$ 301,000$ 251,000$ 275,500$
Health Insurance 83,555$ 84,926$ 78,107$ 78,107$ 76,156$
Workers' Compensation 4,158$ 5,712$ 4,324$ 4,324$ 5,719$
INTERFUND BENEFITS TOTAL 87,713$ 90,638$ 82,432$ 82,432$ 81,875$
COMPUTER TECHNOLOGY TOTAL 1,150,406$ 1,361,287$ 1,466,554$ 1,415,437$ 1,450,800$
57
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 112 full tfme
employees including 84 commissioned officers and 28 civilian staff.
The agency has been natfonally accredited by The Commission on Accreditatfon for Law Enforcement
(CALEA). This accreditatfon is considered the gold standard in public safety. The primary benefits of be-
ing accredited include:
- Increased Community Advocacy
- Increased support from Government Officials
- Stronger Defense Against Civil Lawsuits
The Salina Police Department includes four operatfng divisions: Administratfon, Patrol, Detectfves and
Support. It is responsible for a city of over 47,000 residents which encompasses 25 square miles. The
Salina Police Department maintains coverage 24 hours a day and houses the Emergency Communica-
tfons 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 43,000 calls for service each year, including
responding to over 1,100 accidents.
In 2019, City Commissioner’s approved the constructfon of a training center and range in south Salina.
This 15,600 square foot structure will include modern classrooms, judgement simulator room, SWAT
storage and change out room, as well as 10 twenty-five yard indoor shootfng lanes. This is the first of its
kind in our 99 year history and will be completed in the summer of 2020.
58
General Fund: Police Department
POLICE DEPARTMENT 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 5,168,769$ 5,451,088$ 5,025,000$ 5,673,581$ 5,930,084$
PT-Salaries 25,114$ 16,198$ 26,125$ 26,125$ 26,125$
OT-Salaries 506,955$ 488,746$ 510,000$ 510,000$ 484,252$
Longevity Pay 38,820$ 37,095$ 40,000$ 35,916$ 37,730$
PERSONNEL SERVICES TOTAL 5,739,659$ 5,993,127$ 5,601,125$ 6,245,622$ 6,478,191$
Unemployment 8,182$ 10,075$ 9,959$ 5,629$ 12,338$
Social Security 75,564$ 78,745$ 80,975$ 73,672$ 86,108$
Medicare 78,621$ 80,821$ 80,623$ 81,621$ 94,158$
Life Insurance 10,779$ 10,531$ 11,000$ 13,061$ 11,642$
KP&F 923,116$ 928,873$ 953,133$ 1,118,270$ 1,113,753$
KPERS 114,504$ 122,983$ 126,633$ 137,000$ 133,467$
Cell Phone Allowance 2,700$ 2,700$ 2,700$ 2,700$ 3,000$
Transportation Allowance 14,256$ 14,256$ 14,500$ 16,500$ 15,444$
EMPLOYEE BENEFITS TOTAL 1,227,722$ 1,248,984$ 1,279,523$ 1,448,453$ 1,469,909$
Office Supplies 11,281$ 10,699$ 11,000$ 11,000$ 10,500$
Books & Periodicals 7,618$ 9,155$ 7,000$ 7,000$ 8,000$
Electrical & Lighting 2,403$ 6,342$ 7,500$ 7,500$ 7,500$
Janitorial 3,182$ 3,627$ 4,000$ 4,000$ 4,000$
Gas & Oil 99,131$ 103,702$ 100,000$ 100,000$ 105,000$
Maintenance Supplies-Vehicle & Equip 90,554$ 99,226$ 95,000$ 95,000$ 100,000$
Wearing Apparel 43,739$ 51,646$ 60,000$ 60,000$ 60,000$
Other Service Equip 54,808$ 61,930$ 60,000$ 60,000$ 84,500$
Tools 1,587$ -$ -$ -$ -$
Training 68,167$ 77,611$ 75,000$ 75,000$ 5,000$
Public Education Supplies 1,390$ 1,184$ 2,000$ 2,000$ 2,000$
Photography Supplies 4,470$ 2,181$ 3,000$ 3,000$ 3,000$
Other Operating Supplies 10,007$ 10,113$ 12,000$ 12,000$ 12,000$
K9 Supplies 4,914$ 6,763$ 4,000$ 4,000$ 18,000$
SUPPLIES TOTAL 403,251$ 444,178$ 440,500$ 440,500$ 419,500$
Medical Services 1,012$ 101$ 1,000$ 1,000$ 1,000$
Other Professional Services 5,755$ 11,128$ 6,000$ 6,000$ 9,000$
Telephone 29,642$ 34,531$ 30,000$ 30,000$ 34,000$
Gas Service 397$ 999$ 300$ 300$ 300$
Postage 11,639$ 11,715$ 11,000$ 11,000$ 11,500$
Employee Development 6,744$ 4,431$ 4,000$ 4,000$ 75,000$
Dues 5,040$ 4,855$ 5,100$ 5,100$ 5,100$
Employee Recruitment 22,721$ 29,229$ 20,000$ 20,000$ 20,000$
Printing 4,396$ 3,377$ 5,000$ 5,000$ 5,000$
Repair-Radio 32,980$ 46,519$ 34,000$ 34,000$ 40,000$
Repair-Buildings 41,806$ 49,187$ 25,000$ 25,000$ 25,000$
Repair-Office Equip 20,380$ 2,745$ 3,500$ 3,500$ 3,500$
Other Contractual 89,202$ 168,839$ 187,310$ 187,310$ 265,000$
Dept. Accreditation 12,373$ 14,508$ 14,000$ 14,000$ 18,000$
CONTRACTUAL SERVICES TOTAL 284,087$ 382,163$ 346,210$ 346,210$ 512,400$
Office Equipment 5,383$ 12,374$ 5,000$ 5,000$ 13,000$
Radios 27,754$ 16,534$ 31,000$ 31,000$ 15,000$
Other Equipment 39,365$ 45,028$ 51,500$ 51,500$ 72,800$
CAPITAL OUTLAY TOTAL 72,502$ 73,937$ 87,500$ 87,500$ 100,800$
Health Insurance 972,262$ 1,013,021$ 999,050$ 999,050$ 1,076,494$
Workers' Compensation 55,517$ 103,858$ 57,738$ 57,738$ 109,230$
INTERFUND BENEFITS TOTAL 1,027,779$ 1,116,879$ 1,056,788$ 1,056,788$ 1,185,724$
POLICE DEPARTMENT TOTAL 8,755,000$ 9,259,268$ 8,811,646$ 9,625,073$ 10,166,523$
59
General Fund: Fire Department
Mission: Respond quickly, Perform professionally, Save lives and property, Be careful and compassionate to
all, Make sure “everyone goes home”.
The Salina Fire Department is a Fire based Advanced Life Support (ALS) all hazards department that provides
fire protectfon, emergency medical services (EMS), rescue and hazardous materials response services to the
citfzens of Salina. The department also provides rescue and emergency medical services for all of Saline
County.
The department is accredited through the Commission on Fire Accreditatfon Internatfonal from the Center
for Public Safety Excellence.
Protectfng the community is accomplished through rapid deployment of emergency resources from four stra-
tegically located fire statfons throughout the city. The department maintains a minimum staffing of 25 oper-
atfons personnel per day and a total strength of 92 personnel. The department also performs fire code en-
forcement and inspectfon, fire investfgatfon, public educatfon, and multfple community risk reductfon ser-
vices. The department is comprised of five divisions: Fire Administratfon, Fire Preventfon, Fire Suppression,
Emergency Medical Service (EMS), and Training and Safety.
The department responds to approximately 3100 Fire calls and over 7,000 EMS calls a year for an average of
28 calls per day. The department also provides specialized services for hazardous material responses, tech-
nical rescue, vehicle extricatfon, swift water rescue, trench rescue, building collapse, and disaster manage-
ment. Additfonally the Salina Fire Department serves the State of Kansas through the Kansas State Fire Mar-
shal Office as a regional response team for Hazardous Materials and Technical Rescue responses throughout
the state if needed.
FIRE ADMINISTRATION 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 424,352$ 449,183$ 462,623$ 362,602$ 369,765$
PT-Salaries 16,164$ 20,274$ 17,765$ 17,765$ -$
OT-Salaries 4,978$ 7,312$ 5,000$ 5,000$ 837$
Longevity Pay 2,867$ 3,077$ 3,000$ 2,734$ 2,902$
PERSONNEL SERVICES TOTAL 448,360$ 479,845$ 488,388$ 388,101$ 373,503$
Unemployment 649$ 816$ 824$ 360$ 724$
Social Security 9,052$ 9,864$ 9,946$ 9,024$ 9,573$
Medicare 6,328$ 6,710$ 6,775$ 5,219$ 5,523$
Life Insurance 922$ 955$ 1,000$ 835$ 686$
KP&F 58,538$ 97,488$ 69,675$ 65,769$ 49,673$
KPERS 12,031$ 13,738$ 13,234$ 14,500$ 14,839$
Cell Phone Allowance 600$ 600$ 350$ 350$ 600$
Transportation Allowance 6,840$ 6,840$ 7,000$ 8,000$ 7,410$
EMPLOYEE BENEFITS TOTAL 94,960$ 137,011$ 108,804$ 104,057$ 89,027$
60
General Fund: Fire Administration
FIRE ADMINISTRATION 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Office Supplies 2,224$ 2,040$ 1,900$ 1,900$ 1,900$
Books & Periodicals 974$ 1,866$ 2,050$ 2,050$ 2,050$
Shop Mechanic Supplies 3,608$ -$ 1,200$ 1,200$ 1,200$
Paints 1,325$ 460$ 100$ 100$ -$
Electrical & Lighting 1,950$ 3,566$ 600$ 600$ 600$
Janitorial 10,090$ 10,476$ 10,600$ 10,600$ 10,600$
Gas & Oil 37,343$ 42,689$ 44,000$ 44,000$ 46,200$
Maintenance Supplies-Vehicle & Equip 42,526$ 67,185$ 55,000$ 55,000$ 60,000$
Wearing Apparel 32,707$ 38,433$ 38,500$ 38,500$ 38,500$
SCBA's 21,768$ 25,090$ 24,000$ 24,000$ 24,000$
Hazardous Materials Equipment 5,191$ 3,532$ 7,850$ 7,850$ 6,000$
Tools 6,270$ 6,902$ 10,500$ 9,000$ 7,500$
Training Supplies 21,033$ 16,677$ 23,080$ 21,080$ 21,000$
Seeds, Plants, Tress -$ 161$ 150$ 150$ -$
Other Operating Supplies 2,562$ 2,433$ 3,000$ 3,000$ 3,000$
SUPPLIES TOTAL 189,571$ 221,509$ 222,530$ 219,030$ 222,550$
Medical Services 12,760$ 12,370$ 15,000$ 15,000$ 15,000$
Other Professional Services 8,161$ 3,621$ 10,000$ 10,000$ 10,000$
Telephone 40,406$ 52,205$ 44,000$ 44,000$ 44,000$
Uniform Cleaning 742$ 594$ 525$ 525$ 600$
Postage 1,207$ 971$ 500$ 500$ 750$
Employee Development 28,289$ 32,065$ 36,800$ 35,800$ 36,800$
Dues 1,676$ 1,645$ 2,500$ 2,500$ 1,700$
Printing 175$ 735$ 500$ 500$ 500$
Repairs 2,290$ 787$ 2,450$ 2,450$ 2,000$
Repair-Radio 3,871$ 3,745$ 6,000$ 6,000$ 4,500$
Repair-Buildings 66,419$ 69,020$ 42,000$ 42,000$ 44,000$
Laundry & Towel Service 1,414$ 2,309$ 1,470$ 1,470$ 1,470$
Collection Fees 341$ 600$ 3,000$ -$ 3,000$
Fire Conference 5,563$ 7,333$ 5,500$ 5,000$ 2,500$
Other Contractual 4,690$ 11,282$ 20,000$ 20,000$ 29,540$
Other Software Maintenance 2,808$ 1,315$ 3,000$ 3,000$ 3,000$
CONTRACTUAL SERVICES TOTAL 180,813$ 200,597$ 193,245$ 188,745$ 199,360$
Office Equipment 1,457$ 2,174$ 1,960$ 1,960$ 1,960$
Radios 8,432$ 4,856$ 16,500$ 16,500$ 9,000$
FF Physical Fitness Equipment -$ -$ 10,000$ 9,250$ -$
Fire Station Equipment -$ -$ 2,500$ 2,500$ 2,500$
Firefighting Equipment 33,406$ 28,838$ 27,500$ 26,000$ 27,500$
Other Equipment 18,057$ 21,574$ 20,000$ 20,000$ 20,000$
Personnel Protective Equipment 26,835$ 34,093$ 33,700$ 33,700$ 33,700$
CAPITAL OUTLAY TOTAL 88,187$ 91,534$ 112,160$ 109,910$ 94,660$
Health Insurance 87,688$ 94,122$ 93,307$ 93,307$ 64,176$
Workers' Compensation 4,158$ 5,712$ 4,324$ 4,324$ 4,329$
INTERFUND BENEFITS TOTAL 91,846$ 99,834$ 97,632$ 97,632$ 68,505$
FIRE ADMINISTRATION TOTAL 1,093,737$ 1,230,331$ 1,222,758$ 1,107,475$ 1,047,606$
61
General Fund: Fire Department EMS
EMERGENCY MEDICAL SERVICES 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 1,605,160$ 1,634,650$ 1,710,401$ 1,506,710$ 1,496,835$
PT-Salaries -$ -$ -$ -$ -$
OT-Regular 63,475$ 78,181$ 65,000$ 65,000$ 233,895$
Longevity Pay 10,329$ 11,183$ 11,000$ 9,643$ 10,528$
PERSONNEL SERVICES TOTAL 1,678,963$ 1,724,013$ 1,786,401$ 1,581,353$ 1,741,258$
Unemployment 2,286$ 2,829$ 3,007$ 1,495$ 3,308$
Social Security -$ -$ -$ -$ -$
Medicare 22,607$ 23,493$ 24,415$ 21,683$ 25,248$
Life Insurance 2,765$ 2,723$ 2,800$ 3,470$ 3,134$
KP&F 320,579$ 345,575$ 389,055$ 333,470$ 381,858$
Cell Phone Allowance 300$ 300$ 310$ 310$ 300$
Transportation Allowance -$ -$ -$ -$ -$
EMPLOYEE BENEFITS TOTAL 348,537$ 374,921$ 419,587$ 360,428$ 413,849$
Office Supplies 840$ 1,727$ 1,500$ 1,500$ 1,500$
Books & Periodicals 379$ -$ 140$ 140$ 140$
Gas & Oil 44,150$ 52,596$ 35,800$ 35,800$ 37,590$
Maintenance Supplies-Vehicle & Equip 21,135$ 31,649$ 22,500$ 22,500$ 22,500$
Wearing Apparel 9,135$ 9,214$ 9,200$ 9,200$ 9,200$
Training Supplies 11,811$ 15,715$ 18,000$ 16,000$ 16,000$
Public Education Supplies -$ -$ 2,500$ 2,500$ 2,500$
Other Operating Supplies 43,350$ 41,751$ 53,000$ 52,000$ 53,000$
Prescription Drugs and Meds 25,558$ 24,599$ 24,860$ 24,860$ 25,827$
Disposable Supplies 65,174$ 88,759$ 60,000$ 60,000$ 93,196$
SUPPLIES TOTAL 221,532$ 266,009$ 227,500$ 224,500$ 261,453$
Medical Services 3,882$ 5,116$ 6,100$ 6,100$ 6,100$
Other Professional Services 30,116$ 32,170$ 34,000$ 34,000$ 34,000$
Telephone 31,214$ 26,820$ 25,500$ 25,500$ 25,500$
Uniform Cleaning 36$ -$ 100$ 100$ 100$
Postage 4,173$ 3,434$ 3,000$ 3,000$ 3,000$
Employee Development 33,799$ 29,707$ 31,000$ 30,000$ 31,000$
Dues 1,790$ 1,290$ 1,700$ 1,700$ 1,700$
Printing 839$ 412$ 100$ 100$ 100$
Repairs 1,930$ 1,000$ 1,000$ 1,000$ 1,000$
Repair-Radio 876$ 607$ 3,300$ 3,300$ 3,300$
Refunds 16,030$ 24,543$ 17,000$ 10,000$ 17,000$
Other Contractual 11,615$ 15,193$ 25,000$ 25,000$ 25,000$
CONTRACTUAL SERVICES TOTAL 136,299$ 140,290$ 147,800$ 139,800$ 147,800$
EMS Equipment 64,586$ 76,819$ 75,000$ 72,500$ 75,000$
Personnel Protective Equipment 21,782$ 28,411$ 31,200$ 30,700$ 31,200$
CAPITAL OUTLAY TOTAL 86,368$ 105,230$ 106,200$ 103,200$ 106,200$
Health Insurance 350,617$ 355,258$ 362,400$ 362,400$ 326,784$
Workers' Compensation 15,750$ 21,637$ 16,380$ 16,380$ 21,188$
INTERFUND BENEFITS TOTAL 366,367$ 376,895$ 378,780$ 378,780$ 347,972$
EMERGENCY MEDICAL SERVICES TOTAL 2,838,066$ 2,987,358$ 3,066,269$ 2,788,061$ 3,018,532$
62
General Fund: Fire Department Suppression
FIRE SUPPRESSION 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 3,547,850$ 3,694,994$ 3,735,248$ 3,602,818$ 3,654,205$
OT-Regular 165,287$ 198,926$ 173,000$ 173,000$ 657,025$
Longevity Pay 30,558$ 29,631$ 28,000$ 33,030$ 34,881$
PERSONNEL SERVICES TOTAL 3,743,694$ 3,923,551$ 3,936,248$ 3,808,848$ 4,346,111$
Unemployment 5,221$ 6,533$ 6,697$ 3,576$ 8,258$
Medicare 47,438$ 52,768$ 51,234$ 51,846$ 63,019$
Life Insurance 5,751$ 5,740$ 6,211$ 8,296$ 7,823$
KP&F 718,682$ 809,003$ 901,633$ 797,360$ 953,102$
Cell Phone Allowance 600$ 713$ 870$ 870$ 900$
EMPLOYEE BENEFITS TOTAL 777,692$ 874,757$ 966,644$ 861,948$ 1,033,101$
Telephone -$ -$ -$ -$ -$
Employee Recruitment 2,405$ -$ -$ -$ -$
CONTRACTUAL SERVICES TOTAL 2,405$ -$ -$ -$ -$
Health Insurance 716,549$ 760,502$ 748,502$ 748,502$ 820,591$
Workers' Compensation 21,249$ 17,515$ 22,099$ 22,099$ 18,907$
INTERFUND BENEFITS TOTAL 737,798$ 778,017$ 770,601$ 770,601$ 839,498$
FIRE SUPPRESSION TOTAL 5,261,589$ 5,576,325$ 5,673,494$ 5,441,397$ 6,218,710$
63
General Fund: Fire Prevention
FIRE PREVENTION 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 228,125$ 209,234$ 247,516$ 219,400$ 225,713$
PT-Salaries 14,460$ 14,954$ 15,675$ 15,675$ 15,675$
OT-Regular 8,779$ 2,674$ 9,000$ 9,000$ 1,625$
Longevity Pay 2,863$ 2,398$ 3,000$ 2,256$ 2,650$
PERSONNEL SERVICES TOTAL 254,228$ 229,260$ 275,191$ 246,331$ 245,662$
Unemployment 372$ 393$ 385$ 218$ 467$
Social Security 915$ 927$ 932$ -$ -$
Medicare 3,619$ 3,226$ 3,175$ 3,157$ 3,562$
Life Insurance 489$ 461$ 500$ 505$ 414$
KP&F 45,470$ 43,763$ 47,226$ 48,559$ 50,436$
KPERS -$ -$ -$ -$ -$
Cell Phone Allowance -$ -$ -$ -$ -$
EMPLOYEE BENEFITS TOTAL 50,865$ 48,770$ 52,219$ 52,439$ 54,879$
K-9 Supplies -$ -$ 2,000$ 2,000$ 2,000$
Books & Periodicals 2,572$ 1,751$ 350$ 350$ 4,000$
Wearing Apparel 1,735$ 966$ 1,400$ 1,400$ 1,400$
Public Education Supplies 4,539$ 5,686$ 5,000$ 4,000$ 5,000$
Fire Investigation Supplies 3,020$ 1,924$ 3,750$ 2,250$ 3,750$
SUPPLIES TOTAL 11,866$ 10,326$ 12,500$ 10,000$ 16,150$
Medical Services 386$ 279$ 200$ 200$ 200$
Employee Development 4,138$ 3,387$ 4,600$ 4,100$ 4,600$
Dues 3,074$ 435$ 1,400$ 1,400$ 1,400$
CONTRACTUAL SERVICES TOTAL 7,598$ 4,101$ 6,200$ 5,700$ 6,200$
Other Equipment 5,276$ 2,447$ 10,100$ 7,100$ 8,100$
CAPITAL OUTLAY TOTAL 5,276$ 2,447$ 10,100$ 7,100$ 8,100$
Health Insurance 43,389$ 45,609$ 45,353$ 45,353$ 45,792$
Workers' Compensation 2,835$ 3,882$ 2,948$ 2,948$ 4,037$
INTERFUND BENEFITS TOTAL 46,224$ 49,491$ 48,301$ 48,301$ 49,829$
FIRE PREVENTION TOTAL 376,056$ 344,396$ 404,511$ 369,871$ 380,820$
64
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.
65
General Fund: Public Works Engineering
PUBLIC WORKS ENGINEERING 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 798,756$ 835,312$ 842,749$ 906,310$ 902,043$
PT-Salaries 25,627$ 26,425$ 21,899$ 21,899$ 22,754$
OT- Regular 820$ 1,358$ 1,000$ 1,000$ 1,450$
Longevity Pay 5,195$ 5,056$ 5,611$ 4,869$ 5,156$
PERSONNEL SERVICES TOTAL 830,398$ 868,151$ 871,258$ 934,078$ 931,403$
Unemployment 1,200$ 1,505$ 1,499$ 878$ 1,784$
Social Security 49,927$ 52,908$ 53,014$ 54,454$ 57,896$
Medicare 11,679$ 12,405$ 12,398$ 12,735$ 13,613$
Life Insurance 1,774$ 1,729$ 1,800$ 2,038$ 1,690$
KPERS 73,023$ 81,214$ 80,325$ 74,304$ 90,220$
Cell Phone Allowance 2,825$ 3,138$ 3,000$ 3,000$ 3,300$
Transportation Allowance 6,840$ 6,840$ 7,000$ 8,500$ 7,410$
EMPLOYEE BENEFITS TOTAL 147,268$ 159,738$ 159,036$ 155,909$ 175,912$
Office Supplies 1,572$ 2,473$ 2,200$ 2,200$ 2,200$
Books & Periodicals -$ 389$ 400$ 400$ 400$
Drafting Supplies 113$ 894$ 2,800$ 2,800$ 2,800$
Gas & Oil 5,542$ 4,468$ 6,000$ 6,000$ 6,000$
Maintenance Supplies-Vehicle & Equip 5,275$ 5,557$ 7,000$ 7,000$ 7,000$
Wearing Apparel 639$ 881$ 600$ 600$ 600$
Other Operating Supplies 557$ 169$ 800$ 800$ 800$
SUPPLIES TOTAL 13,696$ 14,829$ 19,800$ 19,800$ 19,800$
Telephone 6,127$ 5,613$ 6,200$ 6,200$ 6,200$
Postage 612$ 724$ 800$ 800$ 800$
Employee Development 10,665$ 21,334$ 12,000$ 12,000$ 12,000$
Dues 2,020$ 2,304$ 3,200$ 3,200$ 3,200$
Repair-Office Equip -$ 399$ 400$ 400$ 400$
Repair- Other 171$ 111$ 500$ 500$ 500$
Other Contractual 19,109$ 6,739$ 25,400$ 25,400$ 15,400$
CONTRACTUAL SERVICES TOTAL 38,704$ 37,225$ 48,500$ 48,500$ 38,500$
Office Equipment 1,492$ 147$ 600$ 600$ 600$
Other Equipment -$ -$ 500$ 500$ 500$
CAPITAL OUTLAY TOTAL 1,492$ 147$ 1,100$ 1,100$ 1,100$
Health Insurance 117,956$ 117,079$ 118,754$ 118,754$ 127,636$
Workers' Compensation 10,080$ 13,848$ 10,483$ 10,483$ 14,455$
INTERFUND BENEFITS TOTAL 128,036$ 130,927$ 129,238$ 129,238$ 142,091$
PUBLIC WORKS ENGINEERING TOTAL 1,159,595$ 1,211,018$ 1,228,932$ 1,288,625$ 1,308,806$
66
General Fund: Public Works Streets
PUBLIC WORKS STREETS 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 1,072,605$ 1,061,488$ 1,163,776$ 1,050,601$ 1,105,099$
PT-Salaries -$ 646$ -$ -$ 15,000$
OT- Regular 5,438$ 6,812$ 5,500$ 5,500$ 7,472$
Longevity Pay 12,187$ 12,139$ 12,000$ 12,733$ 12,968$
PERSONNEL SERVICES TOTAL 1,090,230$ 1,081,085$ 1,181,276$ 1,068,834$ 1,140,539$
Unemployment 1,545$ 1,833$ 1,888$ 1,043$ 2,175$
Social Security 64,197$ 64,149$ 66,169$ 64,665$ 70,962$
Medicare 15,014$ 15,003$ 15,475$ 15,123$ 16,596$
Life Insurance 2,504$ 2,305$ 2,704$ 2,420$ 2,033$
KPERS 95,762$ 101,201$ 105,338$ 88,237$ 108,549$
Cell Phone Allowance 1,200$ 1,263$ 1,200$ 1,200$ 1,500$
Transportation Allowance 3,696$ 3,696$ 3,700$ 4,000$ 4,004$
EMPLOYEE BENEFITS TOTAL 183,918$ 189,449$ 196,474$ 176,688$ 205,818$
Office Supplies 1,421$ 1,008$ 1,250$ 1,250$ 1,100$
Metal Products 1,550$ 1,699$ 1,550$ 1,550$ 1,550$
Lumber 2,426$ 2,531$ 2,500$ 2,500$ 2,500$
Welding Supplies 632$ 925$ 700$ 700$ 700$
Gas & Oil 74,420$ 74,924$ 74,500$ 74,500$ 74,500$
Maintenance Supplies-Vehicle & Equip 166,893$ 190,094$ 170,000$ 170,000$ 185,280$
Parts- Machinery & Equip 9,171$ 8,705$ 9,200$ 9,200$ 8,650$
Chemicals 2,635$ 2,401$ 2,635$ 2,635$ 2,100$
Wearing Apparel 7,525$ 6,164$ 7,500$ 7,500$ 6,500$
Tools 2,713$ 3,009$ 2,800$ 2,800$ 2,800$
Other Operating Supplies 4,799$ 5,323$ 5,250$ 5,250$ 5,550$
Buildings & Grounds Supplies 551$ 640$ 1,200$ 1,200$ 750$
SUPPLIES TOTAL 274,735$ 297,423$ 279,085$ 279,085$ 291,980$
Telephone 3,818$ 3,837$ 3,880$ 3,880$ 3,880$
Postage 67$ 49$ 70$ 70$ 70$
Employee Development 340$ 552$ 2,050$ 2,050$ 625$
Dues 320$ 298$ 320$ 320$ 320$
Repair-Radio 303$ 697$ 300$ 300$ 300$
Repair-Buildings 5,483$ 7,059$ 5,500$ 5,500$ 4,050$
Other Contractual 55,833$ 53,845$ 73,125$ 73,125$ 69,375$
Solid Waste Fees -$ -$ 215$ 215$ 215$
CONTRACTUAL SERVICES TOTAL 66,164$ 66,336$ 85,460$ 85,460$ 78,835$
Office Equipment 717$ 663$ 700$ 700$ 700$
Other Equipment 16,295$ 17,135$ 17,000$ 17,000$ 18,400$
CAPITAL OUTLAY TOTAL 17,012$ 17,798$ 17,700$ 17,700$ 19,100$
Health Insurance 242,716$ 227,423$ 224,911$ 224,911$ 241,075$
Workers' Compensation 12,600$ 17,310$ 13,104$ 13,104$ 17,827$
INTERFUND BENEFITS TOTAL 255,316$ 244,733$ 238,015$ 238,015$ 258,902$
PUBLIC WORKS STREETS TOTAL 1,887,375$ 1,896,825$ 1,998,010$ 1,865,782$ 1,995,174$
67
General Fund: Public Works Traffic
PUBLIC WORKS TRAFFIC 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 118,668$ 122,783$ 128,755$ 165,409$ 171,432$
PT-Salaries 2,244$ 5,344$ 2,424$ 2,424$ 8,000$
OT- Regular 1,517$ 831$ 2,000$ 2,000$ 1,776$
Longevity Pay 1,610$ 1,736$ 1,739$ 1,862$ 1,988$
PERSONNEL SERVICES TOTAL 124,039$ 130,695$ 134,917$ 171,695$ 183,196$
Unemployment 173$ 217$ 212$ 164$ 348$
Social Security 7,188$ 7,591$ 7,422$ 10,181$ 11,358$
Medicare 1,681$ 1,775$ 1,736$ 2,381$ 2,656$
Life Insurance 304$ 277$ 300$ 381$ 315$
KPERS 10,393$ 11,693$ 11,433$ 13,891$ 16,836$
Cell Phone Allowance 900$ 900$ 1,200$ 1,200$ 900$
EMPLOYEE BENEFITS TOTAL 20,640$ 22,453$ 22,303$ 28,198$ 32,414$
Office Supplies 297$ 344$ 350$ 350$ 350$
Welding Supplies 349$ -$ 350$ 350$ 350$
Gas & Oil 6,859$ 7,867$ 7,400$ 7,400$ 7,400$
Maintenance Supplies-Vehicle & Equip 8,028$ 10,523$ 8,050$ 8,050$ 8,050$
Traffic Lights Parts 20,651$ 21,851$ 22,420$ 22,420$ 22,090$
Street Lights 3,989$ 4,023$ 3,990$ 3,990$ 3,990$
Wearing Apparel 996$ 1,045$ 1,000$ 1,000$ 1,000$
Tools 1,431$ 699$ 1,200$ 1,200$ 700$
Other Operating Supplies 651$ 823$ 700$ 700$ 700$
Buildings & Grounds Supplies 347$ 191$ 350$ 350$ 200$
SUPPLIES TOTAL 43,597$ 47,366$ 45,810$ 45,810$ 44,830$
Telephone 490$ 599$ 490$ 490$ 490$
Street Lighting 667,967$ 588,912$ 670,000$ 670,000$ 606,600$
Traffic Control Services 57,453$ 51,356$ 52,650$ 52,650$ 52,650$
Employee Development 4,508$ 2,626$ 7,290$ 7,290$ 2,740$
Repair-Buildings 7,119$ 426$ 350$ 350$ 350$
Other Contractual 7,379$ 2,257$ 2,825$ 2,825$ 2,825$
CONTRACTUAL SERVICES TOTAL 744,917$ 646,175$ 733,605$ 733,605$ 665,655$
Office Equipment 295$ 208$ 300$ 300$ 300$
Other Equipment 1,825$ 2,256$ 1,500$ 1,500$ 2,400$
CAPITAL OUTLAY TOTAL 2,120$ 2,464$ 1,800$ 1,800$ 2,700$
Health Insurance 25,259$ 26,535$ 26,388$ 26,388$ 32,328$
Workers' Compensation 1,638$ 2,250$ 1,704$ 1,704$ 3,095$
INTERFUND BENEFITS TOTAL 26,897$ 28,785$ 28,092$ 28,092$ 35,423$
PUBLIC WORKS TRAFFIC TOTAL 962,211$ 877,938$ 966,526$ 1,009,199$ 964,219$
68
General Fund: Public Works Flood Control
PUBLIC WORKS FLOOD CONTROL 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 116,552$ 121,791$ 123,048$ 123,130$ 130,158$
PT-Salaries 990$ 2,960$ 1,069$ 1,069$ 1,069$
OT- Regular 915$ 1,472$ 1,000$ 1,000$ 1,525$
Longevity Pay 1,509$ 1,635$ 1,629$ 1,449$ 1,533$
PERSONNEL SERVICES TOTAL 119,966$ 127,858$ 126,746$ 126,648$ 134,285$
Unemployment 170$ 215$ 211$ 122$ 255$
Social Security 7,043$ 7,513$ 7,381$ 7,579$ 8,326$
Medicare 1,647$ 1,757$ 1,726$ 1,772$ 1,947$
Life Insurance 266$ 275$ 288$ 284$ 240$
KPERS 10,236$ 11,690$ 11,259$ 10,341$ 12,802$
Cell Phone Allowance 300$ 300$ 300$ 300$ 300$
EMPLOYEE BENEFITS TOTAL 19,662$ 21,750$ 21,166$ 20,398$ 23,870$
Office Supplies 218$ 178$ 300$ 300$ 200$
Sand, Rock Gravel & Salt 21,842$ 16,110$ 24,000$ 24,000$ 24,000$
Gas & Oil 8,308$ 10,898$ 8,200$ 8,200$ 11,200$
Maintenance Supplies-Vehicle & Equip 34,319$ 35,199$ 24,100$ 24,100$ 24,100$
Chemicals 4,686$ 5,165$ 5,200$ 5,200$ 5,200$
Wearing Apparel 734$ 870$ 750$ 750$ 900$
Tools 96$ 223$ 200$ 200$ 250$
Other Operating Supplies 3,901$ 5,679$ 5,900$ 5,900$ 5,850$
Buildings & Grounds Supplies 58$ 217$ 275$ 275$ 225$
SUPPLIES TOTAL 74,162$ 74,540$ 68,925$ 68,925$ 71,925$
Telephone 489$ 564$ 580$ 580$ 580$
Employee Development 116$ 105$ 350$ 350$ 180$
Repair-Buildings 203$ 69$ 250$ 250$ 100$
Other Contractual 38,099$ 11,390$ 29,000$ 29,000$ 20,730$
CONTRACTUAL SERVICES TOTAL 38,908$ 12,128$ 30,180$ 30,180$ 21,590$
Office Equipment 150$ 420$ 500$ 500$ 450$
Other Equipment 2,278$ 4,164$ 4,200$ 4,200$ 4,200$
CAPITAL OUTLAY TOTAL 2,428$ 4,584$ 4,700$ 4,700$ 4,650$
Health Insurance 25,259$ 26,535$ 26,388$ 26,388$ 26,640$
Workers' Compensation 1,260$ 1,731$ 1,310$ 1,310$ 1,774$
INTERFUND BENEFITS TOTAL 26,519$ 28,266$ 27,698$ 27,698$ 28,414$
PUBLIC WORKS FLOOD CONTROL TOTAL 281,645$ 269,125$ 279,415$ 278,550$ 284,735$
69
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.
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.
General Fund: Parks & Recreation
70
General Fund: Parks
PARKS 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 620,050$ 518,382$ 622,889$ 318,355$ 484,044$
PT-Salaries 170,622$ 114,607$ 188,550$ 188,550$ 147,194$
OT- Regular 2,008$ 5,357$ 2,000$ 2,000$ 3,974$
Longevity Pay 10,770$ 8,241$ 11,632$ 7,277$ 6,962$
PERSONNEL SERVICES TOTAL 803,451$ 646,587$ 825,071$ 516,182$ 642,174$
Unemployment 1,150$ 1,124$ 1,012$ 473$ 1,220$
Social Security 47,237$ 38,985$ 35,478$ 29,320$ 39,815$
Medicare 11,047$ 9,118$ 8,297$ 6,857$ 9,312$
Life Insurance 1,479$ 1,204$ 1,400$ 1,097$ 891$
KPERS 55,492$ 51,548$ 54,254$ 40,008$ 47,568$
Cell Phone Allowance 413$ 325$ 180$ 180$ 600$
EMPLOYEE BENEFITS TOTAL 116,818$ 102,304$ 100,620$ 77,935$ 99,405$
Office Supplies 1,220$ 1,189$ 1,300$ 1,300$ 1,300$
Plumbing Supplies 9,479$ 14,972$ 10,000$ 5,500$ 10,500$
Shop Mechanic Supplies 7,166$ 8,549$ 9,000$ 9,000$ 9,000$
Cement Products 16,524$ 3,085$ 17,000$ 17,000$ 17,000$
Sand, Rock, Gravel & Salt 1,915$ 5,567$ 14,000$ 14,000$ 14,000$
Paints 1,061$ 1,744$ 1,500$ 1,500$ 1,500$
Lumber 885$ 1,628$ 5,000$ 5,000$ 5,000$
Electric & Lighting 8,341$ 14,963$ 5,000$ 5,000$ 5,000$
Janitorial 4,623$ 10,262$ 6,000$ 6,000$ 6,000$
Gas & Oil 26,163$ 32,822$ 30,000$ 30,000$ 29,500$
Maintenance Supplies-Vehicle & Equip 59,038$ 56,248$ 70,000$ 70,000$ 66,000$
Chemicals 14,955$ 854$ 1,000$ 1,000$ 1,000$
Wearing Apparel 3,512$ 2,837$ 4,000$ 4,000$ 4,000$
Safety Equip & Supplies 1,205$ -$ 2,500$ 2,500$ 2,500$
Tools 3,003$ 2,193$ 4,000$ 2,000$ 4,000$
Recreation Supplies 23,635$ 24,125$ 16,000$ 16,000$ 16,000$
Seeds, Plants, Tress 16,346$ -$ -$ -$ -$
Other Operating Supplies 7,546$ 6,967$ 8,000$ 7,000$ 8,000$
SUPPLIES TOTAL 206,614$ 188,004$ 204,300$ 196,800$ 200,300$
Telephone 6,821$ 5,795$ 7,000$ 7,000$ 7,000$
Solid Waste Disposal 12,186$ 11,076$ 12,900$ 12,900$ 12,900$
Employee Development 2,179$ 1,843$ 2,000$ 2,000$ 1,000$
Vandalism -$ 2,674$ -$ -$ -$
Repair-Buildings 25,934$ 16,712$ 25,000$ 24,000$ 28,000$
Other Contractual 3,512$ 1,700$ 5,000$ 4,000$ 5,000$
CONTRACTUAL SERVICES TOTAL 50,632$ 39,800$ 51,900$ 49,900$ 53,900$
Other Equipment 9,981$ 15,204$ 15,000$ 14,440$ 14,000$
CAPITAL OUTLAY TOTAL 9,981$ 15,204$ 15,000$ 14,440$ 14,000$
Health Insurance 154,965$ 112,891$ 123,444$ 123,444$ 100,944$
Workers' Compensation 6,930$ 9,520$ 7,207$ 7,207$ 9,270$
INTERFUND BENEFITS TOTAL 161,895$ 122,411$ 130,651$ 130,651$ 110,214$
PARKS TOTAL 1,349,390$ 1,114,309$ 1,327,542$ 985,908$ 1,119,993$
71
General Fund: Downtown
DOWNTOWN 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 31,407$ 133,759$ 34,099$ 289,375$ 167,825$
PT-Salaries 8,345$ 16,847$ 8,500$ 8,500$ 41,000$
OT- Regular -$ 673$ 1,000$ 1,000$ 1,013$
Longevity Pay -$ 2,104$ -$ 2,601$ 2,944$
PERSONNEL SERVICES TOTAL 39,752$ 153,383$ 43,599$ 301,476$ 212,781$
Unemployment 61$ 264$ 188$ 163$ 404$
Social Security 2,466$ 9,137$ 6,556$ 10,117$ 13,192$
Medicare 577$ 2,137$ 1,533$ 2,366$ 3,085$
Life Insurance 54$ 267$ 200$ 379$ 309$
KPERS 2,743$ 12,831$ 10,330$ 13,805$ 16,508$
Cell Phone Allowance -$ 150$ -$ -$ 300$
EMPLOYEE BENEFITS TOTAL 5,900$ 24,785$ 18,807$ 26,830$ 33,799$
Irrigation Supplies -$ 4,453$ -$ 4,500$ 7,000$
Janitorial 804$ 806$ -$ -$ -$
Gas & Oil 427$ 261$ 600$ 600$ 600$
Maintenance Supplies-Vehicle & Equip 1,090$ 1,204$ 2,000$ 2,000$ 2,000$
Chemicals -$ 14,814$ 25,000$ 25,000$ 25,000$
Wearing Apparel 259$ 616$ 500$ 500$ 800$
Tools -$ 1,948$ 500$ 500$ 500$
Seeds, Plants, Tress 2,275$ 19,720$ 31,000$ 31,000$ 30,000$
Other Operating Supplies 414$ 1,250$ 1,000$ 1,000$ 1,000$
SUPPLIES TOTAL 5,268$ 45,072$ 60,600$ 65,100$ 66,900$
Employee Development -$ 1,103$ -$ -$ 1,000$
Repairs 950$ 1,141$ 3,000$ 3,000$ -$
Other Contractual 5,209$ 4,064$ 6,000$ 6,000$ 1,000$
CONTRACTUAL SERVICES TOTAL 6,159$ 6,308$ 9,000$ 9,000$ 2,000$
Other Equipment -$ 4,284$ 500$ 500$ 1,200$
CAPITAL OUTLAY TOTAL -$ 4,284$ 500$ 500$ 1,200$
Health Insurance -$ 23,514$ 7,290$ 7,290$ 33,648$
Workers' Compensation 347$ 478$ 361$ 361$ 648$
INTERFUND BENEFITS TOTAL 347$ 23,992$ 7,650$ 7,650$ 34,296$
DOWNTOWN TOTAL 57,426$ 257,824$ 140,156$ 410,556$ 350,977$
72
General Fund: Forestry
FORESTRY 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 97,455$ 87,647$ 105,739$ 177,598$ 147,484$
PT-Salaries 3,837$ 4,297$ 4,144$ 4,144$ 13,000$
OT- Regular 277$ 848$ 1,000$ 1,000$ 1,003$
Longevity Pay 632$ 228$ 682$ 270$ 525$
PERSONNEL SERVICES TOTAL 102,200$ 93,019$ 111,565$ 183,012$ 162,012$
Unemployment 179$ 158$ 168$ 144$ 308$
Social Security 7,412$ 5,460$ 5,766$ 8,900$ 10,045$
Medicare 1,733$ 1,284$ 1,368$ 2,081$ 2,349$
Life Insurance 203$ 226$ 219$ 333$ 268$
KPERS 10,414$ 8,443$ 9,803$ 12,144$ 14,320$
Cell Phone Allowance 350$ 300$ 470$ 470$ 300$
EMPLOYEE BENEFITS TOTAL 20,291$ 15,871$ 17,794$ 24,072$ 27,590$
Office Supplies 182$ 153$ 200$ 200$ 200$
Gas & Oil 2,981$ 3,034$ 3,000$ 3,000$ 3,500$
Maintenance Supplies-Vehicle & Equip 5,286$ 16,425$ 7,000$ 7,000$ 11,000$
Tree Plaques 65$ 128$ 100$ 100$ 100$
Wearing Apparel 636$ 930$ 700$ 700$ 800$
Safety Equip & Supplies -$ 397$ 500$ 500$ 1,000$
Tools -$ 89$ 500$ 500$ 500$
Seeds, Plants, Tress 1,524$ 1,194$ 5,000$ 3,092$ 3,000$
Tree Cost Share Program 2,092$ 810$ 3,000$ 3,000$ 3,000$
Other Operating Supplies 535$ 352$ 500$ 500$ 500$
SUPPLIES TOTAL 13,302$ 23,512$ 20,500$ 18,592$ 23,600$
Employee Development 935$ 1,285$ 1,000$ 1,000$ 2,000$
Dues 15$ 75$ 200$ 200$ 200$
Other Contractual 14,525$ 10,077$ 15,000$ 15,000$ 15,000$
CONTRACTUAL SERVICES TOTAL 15,475$ 11,437$ 16,200$ 16,200$ 17,200$
Other Equipment -$ 1,034$ 1,000$ 1,000$ 2,400$
CAPITAL OUTLAY TOTAL -$ 1,034$ 1,000$ 1,000$ 2,400$
Health Insurance 19,089$ 17,836$ 20,299$ 20,299$ 27,960$
Workers' Compensation 1,386$ 1,904$ 1,441$ 1,441$ 3,211$
INTERFUND BENEFITS TOTAL 20,475$ 19,740$ 21,741$ 21,741$ 31,171$
FORESTRY TOTAL 171,743$ 164,612$ 188,800$ 264,616$ 263,974$
73
General Fund: Neighborhood Centers
NEIGHBORHOOD CENTERS 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries -$ -$ -$ -$ -$
PT-Salaries -$ -$ -$ -$ -$
PERSONNEL SERVICES TOTAL -$ -$ -$ -$ -$
Unemployment -$ -$ -$ -$ -$
Social Security -$ -$ -$ -$ -$
Medicare -$ -$ -$ -$ -$
Life Insurance -$ -$ -$ -$ -$
KPERS -$ -$ -$ -$ -$
EMPLOYEE BENEFITS TOTAL -$ -$ -$ -$ -$
Plumbing Supplies 1,400$ 390$ 1,400$ 1,400$ 1,000$
Paints 6$ -$ 1,200$ 1,200$ 1,200$
Janitorial 1,877$ 5,443$ 3,000$ 3,000$ 3,000$
Other Operating Supplies 142$ 346$ 150$ 150$ 150$
SUPPLIES TOTAL 3,424$ 6,178$ 5,750$ 5,750$ 5,350$
Other Professional Services 1,620$ 3,288$ 1,650$ 1,650$ 1,650$
Telephone 3,826$ 3,132$ 4,200$ 4,200$ 4,200$
Solid Waste Disposal 2,394$ 2,360$ 2,450$ 2,450$ 2,450$
Repair-Heating & Cool 3,053$ 1,858$ 2,000$ 2,000$ 2,000$
Repair-Buildings 4,802$ 1,218$ 2,500$ 1,900$ 1,900$
Refunds 248$ 1,955$ 250$ 250$ -$
CONTRACTUAL SERVICES TOTAL 15,942$ 13,810$ 13,050$ 12,450$ 12,200$
Other Equipment -$ 1,911$ -$ -$ -$
CAPITAL OUTLAY TOTAL -$ 1,911$ -$ -$ -$
Health Insurance -$ -$ -$ -$ -$
INTERFUND BENEFITS TOTAL -$ -$ -$ -$ -$
NEIGHBORHOOD CENTERS TOTAL 19,366$ 21,900$ 18,800$ 18,200$ 17,550$
74
General Fund: Field Maintenance
FIELD MAINTENANCE 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 92,384$ 95,836$ 98,971$ 132,792$ 87,210$
PT-Salaries 62,006$ 50,959$ 65,000$ 65,000$ 65,000$
OT- Regular 3,558$ 2,829$ 4,000$ 4,000$ 3,924$
Longevity Pay 1,278$ 1,005$ 1,380$ 1,047$ -$
PERSONNEL SERVICES TOTAL 159,225$ 150,628$ 169,351$ 202,839$ 156,135$
Unemployment 239$ 261$ 226$ 132$ 297$
Social Security 9,844$ 9,037$ 7,831$ 8,172$ 9,680$
Medicare 2,302$ 2,113$ 1,831$ 1,911$ 2,264$
Life Insurance 222$ 235$ 250$ 306$ 164$
KPERS 8,239$ 9,193$ 9,063$ 11,151$ 8,758$
Cell Phone Allowance 150$ 338$ 150$ 150$ 300$
EMPLOYEE BENEFITS TOTAL 20,997$ 21,176$ 19,351$ 21,822$ 21,463$
Cement Products 3,132$ -$ 3,132$ 1,132$ 3,000$
Sand, Rock, Gravel & Salt 17,213$ 6,274$ 6,700$ 6,700$ 6,700$
Paints 1,638$ 3,101$ 1,638$ 1,638$ 3,500$
Lumber 40$ 1,011$ 40$ 40$ 1,200$
Electric & Lighting 17,029$ 7,153$ 10,000$ 10,000$ 15,000$
Janitorial 3,055$ 2,237$ 3,055$ 3,055$ 3,000$
Gas & Oil 3,867$ 3,932$ 3,867$ 3,867$ 3,900$
Maintenance Supplies-Vehicle & Equip 6,677$ 5,677$ 6,677$ 5,677$ 6,700$
Wearing Apparel 560$ 596$ 560$ 560$ 600$
Safety Equip & Supplies 120$ 75$ 120$ 120$ 120$
Tools 1,016$ 418$ 1,016$ 1,016$ 1,100$
Recreation Supplies 3,835$ 1,172$ 3,835$ 3,835$ 3,900$
Other Operating Supplies 2,925$ 9,430$ 2,925$ 2,925$ 5,400$
SUPPLIES TOTAL 61,108$ 41,076$ 43,566$ 40,566$ 54,120$
Employee Development 48$ 15$ 48$ 48$ 50$
Repair-Buildings 3,257$ 15,110$ 7,500$ 7,500$ 7,500$
Other Contractual 5,777$ 3,953$ 5,000$ 5,000$ 5,000$
CONTRACTUAL SERVICES TOTAL 9,081$ 19,079$ 12,548$ 12,548$ 12,550$
Other Equipment 3,495$ 14,822$ 17,000$ 15,000$ 17,000$
CAPITAL OUTLAY TOTAL 3,495$ 14,822$ 17,000$ 15,000$ 17,000$
Health Insurance 25,471$ 21,424$ 22,085$ 22,085$ 20,952$
Workers' Compensation 1,134$ 1,558$ 1,179$ 1,179$ 1,578$
INTERFUND BENEFITS TOTAL 26,605$ 22,982$ 23,264$ 23,264$ 22,530$
FIELD MAINTENANCE TOTAL 280,511$ 269,762$ 285,080$ 316,039$ 283,798$
75
General Fund: Cemetery
CEMETERY 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 81,479$ 87,574$ 86,988$ 92,411$ 93,940$
PT-Salaries 9,019$ 7,455$ 9,740$ 9,740$ 9,740$
OT- Regular 930$ 924$ 1,000$ 1,000$ 1,132$
Longevity Pay 1,635$ 1,719$ 1,765$ 1,803$ 1,887$
PERSONNEL SERVICES TOTAL 93,062$ 97,671$ 99,494$ 104,954$ 106,699$
Unemployment 123$ 164$ 156$ 92$ 203$
Social Security 5,250$ 5,693$ 5,456$ 5,688$ 6,615$
Medicare 1,228$ 1,332$ 1,276$ 1,330$ 1,547$
Life Insurance 223$ 222$ 241$ 213$ 175$
KPERS 7,172$ 8,547$ 7,889$ 7,761$ 9,318$
Cell Phone Allowance 300$ 300$ 300$ 300$ 300$
EMPLOYEE BENEFITS TOTAL 14,296$ 16,258$ 15,318$ 15,384$ 18,157$
Sand, Rock, Gravel & Salt 1,160$ 10,830$ 11,500$ 11,500$ 11,500$
Janitorial-Paper Products 69$ 225$ 200$ 200$ 200$
Gas & Oil 3,501$ 4,220$ 4,000$ 4,000$ 4,000$
Maintenance Supplies-Vehicle & Equip 6,299$ 7,473$ 10,000$ 8,800$ 10,000$
Chemicals -$ 737$ -$ -$ 1,000$
Wearing Apparel 444$ 300$ 500$ 500$ 500$
Tools 551$ 408$ 800$ 615$ 800$
Other Operating Supplies 5,129$ 4,183$ 5,000$ 4,700$ 5,000$
SUPPLIES TOTAL 17,151$ 28,375$ 32,000$ 30,315$ 33,000$
Telephone 2,467$ 2,142$ 2,600$ 2,600$ 2,600$
Repair-Buildings 2,061$ 1,694$ 2,500$ 2,500$ 2,500$
Refunds 1,301$ -$ 1,000$ 200$ 1,000$
CONTRACTUAL SERVICES TOTAL 5,828$ 3,836$ 6,100$ 5,300$ 6,100$
Other Equipment 3,985$ 7,545$ 11,300$ 11,300$ 10,300$
CAPITAL OUTLAY TOTAL 3,985$ 7,545$ 11,300$ 11,300$ 10,300$
Health Insurance 26,682$ 27,848$ 27,691$ 27,691$ 27,960$
Workers' Compensation 977$ 1,344$ 1,016$ 1,016$ 1,443$
INTERFUND BENEFITS TOTAL 27,659$ 29,192$ 28,707$ 28,707$ 29,403$
CEMETERY TOTAL 161,981$ 182,877$ 192,919$ 195,961$ 203,659$
76
General Fund: Parks Facility Maintenance
PARKS FACILITY MAINTENANCE 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 248,578$ 306,554$ 268,699$ 390,758$ 382,972$
PT-Salaries 22,233$ 11,083$ 24,000$ 24,000$ 13,365$
OT- Regular 2,532$ 2,039$ 4,500$ 4,500$ 2,943$
Longevity Pay 3,714$ 2,533$ 4,011$ 1,932$ 2,282$
PERSONNEL SERVICES TOTAL 277,056$ 322,209$ 301,210$ 421,190$ 401,561$
Unemployment 380$ 533$ 519$ 374$ 763$
Social Security 15,767$ 18,731$ 18,186$ 23,202$ 24,897$
Medicare 3,687$ 4,381$ 4,253$ 5,426$ 5,823$
Life Insurance 723$ 546$ 780$ 868$ 723$
KPERS 22,697$ 26,873$ 24,954$ 31,659$ 38,590$
Cell Phone Allowance 350$ 1,100$ 1,500$ 1,500$ 2,100$
EMPLOYEE BENEFITS TOTAL 43,605$ 52,163$ 50,192$ 63,029$ 72,895$
Plumbing Supplies 2,876$ 4,366$ 3,000$ 3,000$ 3,000$
Paints 498$ 266$ 1,800$ 1,800$ 2,300$
Lumber 289$ -$ 600$ 600$ 1,600$
Electrical & Lighting 4,512$ 6,958$ 5,500$ 5,500$ 7,500$
Janitorial 12,129$ 14,242$ 12,000$ 12,000$ 12,000$
Gas & Oil 2,128$ 3,121$ 2,700$ 2,700$ 2,700$
Maintenance Supplies-Vehicle & Equip 5,555$ 6,721$ 3,500$ 3,500$ 7,000$
Wearing Apparel 2,450$ 1,810$ 2,200$ 2,200$ 2,200$
Tools 2,201$ 5,702$ 7,500$ 7,500$ 7,500$
Other Operating Supplies 4,388$ 5,003$ 4,700$ 4,700$ 6,700$
SUPPLIES TOTAL 37,025$ 48,189$ 43,500$ 43,500$ 52,500$
Other Professional Services 2,111$ 2,060$ 2,111$ 2,111$ 3,339$
Other Prof. - Elevator 12,228$ 7,725$ 12,228$ 12,228$ 5,500$
Telephone 3,565$ 3,170$ 3,565$ 3,565$ 3,565$
Gas Service 71,115$ 66,922$ 66,150$ 66,150$ 66,150$
Light & Power 391,878$ 360,925$ 400,000$ 365,000$ 365,000$
L&P-Recreation 123,123$ 117,335$ 125,000$ 125,000$ 125,000$
Employee Development 199$ 1,679$ 3,000$ 3,000$ 3,000$
Repair-Heating & Coll 2,961$ 22,211$ 5,000$ 5,000$ 5,000$
Repair- Buildings 4,329$ 24,353$ 12,000$ 12,000$ 12,000$
Repair-Equipment 220$ 437$ 8,800$ 8,800$ 8,800$
Repair-Other (36)$ (306)$ -$ -$ -$
Other Contractual 17,077$ 21,541$ 17,077$ 17,077$ 17,077$
CONTRACTUAL SERVICES TOTAL 628,770$ 628,055$ 654,931$ 619,931$ 614,431$
Construction Contracts 108,000$ 19,371$ 50,000$ 50,000$ 50,000$
CAPITAL OUTLAY TOTAL 108,000$ 19,371$ 50,000$ 50,000$ 50,000$
Health Insurance 79,824$ 64,353$ 76,178$ 76,178$ 79,920$
Workers' Compensation 3,780$ 5,193$ 3,931$ 3,931$ 6,290$
INTERFUND BENEFITS TOTAL 83,604$ 69,546$ 80,110$ 80,110$ 86,210$
FACILITY MAINTENANCE TOTAL 1,178,059$ 1,139,533$ 1,179,943$ 1,277,760$ 1,277,597$
77
General Fund: Animal Services
ANIMAL SERVICES 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 241,746$ 246,833$ 255,108$ 227,733$ 284,947$
PT-Salaries 10,012$ 15,149$ 7,000$ 7,000$ 10,500$
OT- Regular 15,241$ 16,528$ 11,000$ 11,000$ 14,892$
Longevity Pay 532$ 245$ 575$ 249$ 291$
PERSONNEL SERVICES TOTAL 267,531$ 278,754$ 273,683$ 245,982$ 310,629$
Unemployment 393$ 474$ 472$ 226$ 590$
Social Security 16,197$ 16,553$ 16,447$ 14,013$ 19,259$
Medicare 3,788$ 3,871$ 3,846$ 3,277$ 4,504$
Life Insurance 418$ 441$ 451$ 524$ 540$
KPERS 22,514$ 23,656$ 24,766$ 19,121$ 28,842$
Cell Phone Allowance 1,025$ 1,363$ 1,000$ 1,000$ 900$
EMPLOYEE BENEFITS TOTAL 44,335$ 46,357$ 46,983$ 38,161$ 54,636$
Office Supplies 6,868$ 6,930$ 6,700$ 6,700$ 6,700$
Plumbing Supplies 297$ 936$ 2,500$ 2,500$ 1,000$
Electrical & Lighting 1,223$ 470$ 2,000$ 2,000$ 1,000$
Janitorial 7,094$ 6,682$ 8,000$ 8,000$ 5,000$
Gas & Oil 9,582$ 7,376$ 10,000$ 10,000$ 9,000$
Maintenance Supplies-Vehicle & Equip 6,429$ 3,463$ 7,000$ 7,000$ 4,000$
Wearing Apparel 3,094$ 2,742$ 3,000$ 3,000$ 2,700$
Other Operating Supplies 10,130$ 8,127$ 10,000$ 5,000$ 9,000$
Dog Park Maintenance -$ -$ 20,000$ 12,000$ -$
Other Operating: Animal Supplies 35,361$ 50,750$ 44,000$ 44,000$ 66,000$
SUPPLIES TOTAL 80,077$ 87,478$ 113,200$ 100,200$ 104,400$
Other Professional Services 645$ 563$ 1,000$ 1,000$ 600$
Telephone 5,333$ 5,141$ 7,500$ 7,500$ 5,200$
Gas Service 10,470$ 5,877$ 10,000$ 10,000$ 6,000$
Solid Waste Disposal 1,352$ 1,408$ 1,300$ 1,300$ 1,300$
Light & Power 21,008$ 21,711$ 22,000$ 22,000$ 22,000$
Postage 4,571$ 2,942$ 4,000$ 3,000$ 3,000$
Employee Development 7,576$ 5,948$ 8,000$ 8,000$ 6,000$
Dues 550$ 735$ 600$ 600$ 600$
Repair-Heating & Coll 1,917$ 1,253$ 2,000$ 2,000$ 1,000$
Repair- Buildings 14,567$ 4,234$ 15,000$ 15,000$ 7,500$
Repair-Equipment 6,443$ 5,290$ 6,000$ 6,000$ 5,000$
Credit Card Fees/Expenses 3,766$ 3,025$ 5,500$ 5,500$ -$
Refunds 941$ 1,557$ 2,150$ 2,150$ 1,350$
Other Contractual 81,670$ 97,927$ 85,000$ 85,000$ 101,500$
CONTRACTUAL SERVICES TOTAL 160,810$ 157,610$ 170,050$ 169,050$ 161,050$
Office Equipment 3,334$ 3,064$ 3,000$ 3,000$ 3,000$
Other Equipmwnr 3,518$ 1,099$ 3,600$ 3,600$ 2,600$
CAPITAL OUTLAY TOTAL 6,852$ 4,163$ 6,600$ 6,600$ 5,600$
Health Insurance 35,758$ 43,797$ 37,546$ 37,546$ 52,564$
Workers' Compensation 3,150$ 4,327$ 3,276$ 3,276$ 4,686$
INTERFUND BENEFITS TOTAL 38,908$ 48,124$ 40,822$ 40,822$ 57,250$
ANIMAL SERVICES TOTAL 598,512$ 622,486$ 651,337$ 600,815$ 693,564$
78
General Fund: Recreation Administration
RECREATION ADMINISTRATION 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 336,891$ 347,369$ 356,077$ 357,844$ 357,292$
PT-Salaries 308$ 2,663$ -$ -$ -$
OT- Regular 1,183$ 162$ 5,700$ 5,700$ 439$
Longevity Pay 793$ 602$ 856$ 466$ 508$
PERSONNEL SERVICES TOTAL 339,175$ 350,796$ 362,633$ 364,010$ 358,238$
Unemployment 524$ 596$ 624$ 355$ 697$
Social Security 21,669$ 20,912$ 21,854$ 22,024$ 22,744$
Medicare 5,068$ 4,882$ 5,109$ 5,151$ 5,319$
Life Insurance 713$ 770$ 900$ 824$ 660$
KPERS 29,885$ 33,530$ 32,873$ 30,052$ 35,254$
Cell Phone Allowance 1,275$ 1,638$ 520$ 520$ 1,200$
Transportation Allowance 7,027$ 7,944$ 5,300$ 9,500$ 8,606$
EMPLOYEE BENEFITS TOTAL 66,161$ 70,271$ 67,180$ 68,426$ 74,481$
Office Supplies 3,410$ 4,038$ 5,700$ 4,700$ 4,700$
Gas & Oil 3,845$ 3,510$ 4,000$ 4,000$ 4,000$
Maintenance Supplies-Vehicle & Equip 4,776$ 5,450$ 3,800$ 3,800$ 3,800$
Wearing Apparel 228$ 133$ -$ -$ -$
Recreation Supplies 3,701$ 1,564$ 2,300$ 1,500$ 1,250$
Other Operating Supplies 86$ 122$ 1,100$ 1,100$ 1,000$
Bike Helmets 1,490$ 999$ 1,000$ 1,000$ 1,000$
SUPPLIES TOTAL 17,536$ 15,815$ 17,900$ 16,100$ 15,750$
Sales Tax (29)$ 184$ 100$ 100$ -$
Other Professional Services 19$ 833$ 2,200$ 1,000$ 1,000$
Telephone 7,597$ 7,362$ 4,000$ 4,000$ 7,400$
Postage 3,826$ 2,022$ 4,100$ 3,100$ 2,800$
Employee Development 4,259$ 5,617$ 5,500$ 5,500$ 5,500$
Dues 2,000$ 2,570$ 2,300$ 2,300$ 2,300$
Advertising & Promotion 25,915$ 27,463$ 31,000$ 31,000$ 31,000$
Credit Card Fees/Expenses 26,334$ 32,533$ 29,000$ 29,000$ -$
Other Contractual 4,169$ 1,978$ 5,300$ 3,800$ 3,800$
CONTRACTUAL SERVICES TOTAL 74,089$ 80,562$ 83,500$ 79,800$ 53,800$
Health Insurance 66,497$ 74,477$ 75,402$ 75,402$ 69,916$
Workers' Compensation 630$ 865$ 655$ 655$ 860$
INTERFUND BENEFITS TOTAL 67,127$ 75,342$ 76,057$ 76,057$ 70,775$
RECREATION ADMINISTRATION TOTAL 564,089$ 592,787$ 607,270$ 604,393$ 573,044$
79
General Fund: Fieldhouse
FIELDHOUSE 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 19,939$ 62,183$ 65,063$ 72,183$ 92,113$
PT-Salaries 1,245$ 31,978$ 42,237$ 42,237$ 70,000$
OT- Regular 109$ -$ 2,000$ 2,000$ 2,318$
Longevity Pay -$ -$ -$ 418$ 460$
PERSONNEL SERVICES TOTAL 21,293$ 94,161$ 109,300$ 116,838$ 164,891$
Unemployment 29$ 392$ 224$ 72$ 313$
Social Security 1,207$ 5,714$ 7,641$ 4,442$ 10,223$
Medicare 282$ 1,336$ 1,785$ 1,039$ 2,391$
Life Insurance 43$ 118$ 200$ 166$ 171$
KPERS 1,822$ 6,018$ 8,196$ 6,061$ 9,119$
Cell Phone Allowance -$ -$ 600$ 600$ 450$
EMPLOYEE BENEFITS TOTAL 3,384$ 13,577$ 18,646$ 12,380$ 22,667$
Office Supplies 27$ 811$ 1,000$ 1,000$ 1,000$
Electrical & Lighting -$ 373$ 1,000$ 1,000$ 1,000$
Utility Expense -$ -$ -$ -$ -$
Janitorial 1,494$ 5,275$ 7,000$ 7,000$ 6,000$
Wearing Apparel 378$ -$ 1,000$ 1,000$ 1,000$
Safety Equip & Supplies -$ 558$ 500$ 500$ 500$
Tools -$ -$ 500$ 500$ 500$
Mach & Equip (<$250)-$ -$ 1,000$ 1,000$ 1,000$
Recreation Supplies 9,278$ 4,910$ 15,000$ 15,000$ 27,000$
Other Operating Supplies 1,017$ 1,058$ 2,000$ 2,000$ 2,000$
Food and Beverage Supplies -$ 222$ 1,000$ 1,000$ 1,000$
Snack Bar -$ 512$ 1,000$ 1,000$ 1,000$
SUPPLIES TOTAL 12,194$ 13,719$ 31,000$ 31,000$ 42,000$
Rent/Lease Equipment 183$ 2,866$ 1,500$ 1,500$ 3,049$
Sales Tax -$ -$ 3,000$ 3,000$ -$
Other Professional 607$ 200$ 2,000$ 2,000$ 2,000$
Phone/GPS/Internet 3,331$ 6,122$ 4,200$ 4,200$ 6,000$
Solid Waste Disposal 228$ 698$ 1,500$ 1,500$ 1,500$
Water Service 2,193$ 2,101$ 2,400$ 2,400$ 2,400$
Light & Power 29,727$ 57,563$ 80,000$ 80,000$ 75,000$
Postage -$ -$ 500$ 500$ -$
Employee Development -$ 25$ 1,000$ 1,000$ 1,000$
Dues -$ -$ 500$ 500$ 500$
Advertising & Promotion 2,807$ 2,040$ 10,000$ 10,000$ 3,000$
Repair - Building 1,731$ 4,087$ 4,000$ 4,000$ 7,000$
Repair-Equipment 28$ 14$ 1,000$ 1,000$ 1,000$
Credit Card Fees/Expenses 999$ 2,259$ 5,000$ 5,000$ -$
Refunds 150$ -$ -$ -$ -$
Other Contractual 939$ 1,382$ 2,600$ 2,600$ 2,600$
CONTRACTUAL SERVICES TOTAL 42,924$ 79,357$ 119,200$ 119,200$ 105,049$
Health Insurance 4,044$ 12,951$ 16,031$ 16,031$ 16,164$
Workers' Compensation 100$ 907$ 104$ 104$ 1,563$
INTERFUND BENEFITS TOTAL 4,144$ 13,858$ 16,135$ 16,135$ 17,727$
FIELDHOUSE TOTAL 83,939$ 214,672$ 294,281$ 295,553$ 352,335$
80
General Fund: Aquatic Center
AQUATIC CENTER 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries -$ -$ -$ 87$ -$
PT-Salaries 246,858$ 232,186$ 265,000$ 265,000$ 265,000$
OT- Regular 12,381$ 14,202$ -$ -$ -$
OT- Part Time -$ -$ 12,000$ 12,000$ 12,000$
PERSONNEL SERVICES TOTAL 259,239$ 246,388$ 277,000$ 277,087$ 277,000$
Unemployment 409$ 464$ 7$ -$ 526$
Social Security 16,073$ 15,255$ 17,359$ -$ 17,174$
Medicare 3,759$ 3,594$ 111$ -$ 4,017$
Life Insurance -$ -$ -$ -$ -$
KPERS -$ -$ -$ -$ -$
EMPLOYEE BENEFITS TOTAL 20,241$ 19,313$ 17,477$ -$ 21,717$
Office Supplies 524$ 1,660$ 500$ 500$ 500$
Plumbing Supplies 2,286$ 2,310$ 1,000$ 1,000$ 1,800$
Paints 794$ 1,656$ 656$ 656$ 1,000$
Lumber 4$ 1,236$ 800$ 800$ 800$
Electrical & Lighting 3,388$ 1,990$ 3,500$ 3,500$ 2,500$
Janitorial 5,485$ 3,491$ 6,100$ 6,100$ 4,800$
Parts-Machinery & Equip 1,037$ 635$ 1,600$ 1,600$ 1,000$
Chemicals 26,712$ 18,446$ 30,000$ 28,000$ 27,500$
Wearing Apparel 7,455$ 3,575$ 8,400$ 8,400$ 8,000$
Recreation Supplies 10,155$ 9,402$ 8,300$ 8,300$ 9,000$
Other Operating Supplies 4,325$ 5,935$ 5,600$ 5,600$ 6,000$
SUPPLIES TOTAL 62,165$ 50,337$ 66,456$ 64,456$ 62,900$
Sales Tax -$ 494$ 400$ 400$ -$
Other Professional Services 3,890$ 4,891$ 5,000$ 5,000$ 5,000$
Telephone 1,960$ 1,954$ 1,975$ 1,975$ 1,975$
Solid Waste Disposal 731$ 10$ 600$ 600$ 600$
Advertising & Promotion 8,933$ 6,096$ 10,000$ 10,000$ 8,000$
Repair - Building 7,142$ 3,143$ 5,900$ 5,900$ 5,900$
Repair-Equipment 6,994$ 1,598$ 5,200$ 5,200$ 5,200$
Refunds 8,313$ 8,402$ 6,700$ 6,700$ 7,000$
Other Contractual 4,786$ 6,026$ 4,200$ 4,200$ 5,200$
CONTRACTUAL SERVICES TOTAL 42,750$ 32,614$ 39,975$ 39,975$ 38,875$
Buildings -$ -$ 18,000$ -$ -$
CAPITAL OUTLAY TOTAL -$ -$ 18,000$ -$ -$
Health Insurance -$ -$ -$ -$ -$
INTERFUND BENEFITS TOTAL -$ -$ -$ -$ -$
AQUATIC CENTER TOTAL 384,395$ 348,651$ 418,908$ 381,518$ 400,492$
81
General Fund: Athletics
v
ATHLETICS 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 45,633$ 72,792$ 50,063$ 72,183$ 92,113$
PT-Salaries 121,797$ 102,616$ 66,669$ 66,669$ 70,000$
OT- Regular 77$ 4,259$ 2,000$ 2,000$ 2,318$
Longevity Pay 480$ 522$ 500$ 418$ 460$
PERSONNEL SERVICES TOTAL 167,987$ 180,189$ 119,232$ 141,270$ 164,891$
Unemployment 255$ 321$ 244$ 72$ 313$
Social Security 10,152$ 10,890$ 8,199$ 4,442$ 10,223$
Medicare 2,374$ 2,466$ 1,848$ 1,039$ 2,391$
Life Insurance 91$ 99$ 100$ 166$ 171$
KPERS 4,829$ 7,382$ 4,199$ 6,061$ 9,119$
Cell Phone Allowance 300$ 484$ 600$ 600$ 450$
EMPLOYEE BENEFITS TOTAL 18,001$ 21,642$ 15,191$ 12,380$ 22,667$
Electrical & Lighting -$ 370$ -$ -$ -$
Recreation Supplies 18,369$ 26,958$ 14,000$ 14,000$ 16,000$
Other Operating Supplies 144$ 844$ 200$ 200$ 1,000$
SUPPLIES TOTAL 18,513$ 28,173$ 14,200$ 14,200$ 17,000$
Rent/Lease 4,500$ -$ -$ -$ -$
Other Professional Services 7,772$ 8,529$ 8,750$ 8,750$ 8,750$
Refunds 409$ 2,724$ 500$ 500$ 1,000$
Other Contractual 5,795$ 8,419$ 4,500$ 4,500$ 8,000$
CONTRACTUAL SERVICES TOTAL 18,475$ 19,672$ 13,750$ 13,750$ 17,750$
Other Equipment 7,693$ 2,950$ 10,000$ 10,000$ 9,100$
CAPITAL OUTLAY TOTAL 7,693$ 2,950$ 10,000$ 10,000$ 9,100$
Health Insurance 11,538$ 13,015$ 8,000$ 8,000$ 28,860$
Workers' Compensation 945$ 1,302$ 983$ 983$ 1,172$
INTERFUND BENEFITS TOTAL 12,483$ 14,317$ 8,983$ 8,983$ 30,032$
ATHLETICS TOTAL 243,152$ 266,942$ 181,355$ 200,583$ 261,441$
82
General Fund: Natural Resources
NATURAL RESOURCES 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 49,896$ 51,377$ 53,137$ 54,133$ 55,313$
PT-Salaries 29,705$ 33,369$ 31,000$ 31,000$ 39,000$
OT- Regular 87$ -$ 500$ 500$ -$
Longevity Pay 798$ 840$ 800$ 886$ 928$
PERSONNEL SERVICES TOTAL 80,485$ 85,586$ 85,437$ 86,519$ 95,240$
Unemployment 120$ 152$ 147$ 54$ 181$
Social Security 4,862$ 5,170$ 5,010$ 3,332$ 5,905$
Medicare 1,137$ 1,209$ 1,172$ 780$ 1,381$
Life Insurance 120$ 122$ 200$ 125$ 101$
KPERS 4,413$ 4,909$ 4,854$ 4,546$ 5,405$
EMPLOYEE BENEFITS TOTAL 10,652$ 11,563$ 11,382$ 8,837$ 12,973$
Sand, Rock & Gravel -$ 968$ -$ -$ -$
Electrical & Lighting -$ 58$ -$ -$ -$
Wearing Apparel -$ 230$ -$ -$ -$
Recreation Supplies 14,303$ 22,385$ 22,000$ 22,000$ 22,000$
SUPPLIES TOTAL 14,303$ 23,642$ 22,000$ 22,000$ 22,000$
Other Professional Services -$ 496$ -$ -$ -$
Employee Development -$ 380$ -$ -$ -$
Refunds 590$ -$ -$ -$ -$
Activity Fund 109,915$ 5,506$ 28,000$ 28,000$ 7,500$
Other Contractual 3,439$ 26,261$ 8,200$ 5,290$ 8,200$
CONTRACTUAL SERVICES TOTAL 113,944$ 32,644$ 36,200$ 33,290$ 15,700$
Health Insurance 14,463$ 15,203$ 15,118$ 15,118$ 15,264$
Workers' Compensation 630$ 865$ 655$ 655$ 941$
INTERFUND BENEFITS TOTAL 15,093$ 16,068$ 15,773$ 15,773$ 16,205$
NATURAL RESOURCES TOTAL 234,477$ 169,502$ 170,792$ 166,419$ 162,118$
83
General Fund: Recreation Programs
RECREATION PROGRAMS 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 53,832$ 55,715$ 57,709$ 75,754$ 58,760$
PT-Salaries 67,011$ 67,762$ 17,881$ 17,881$ 17,881$
Longevity Pay 1,787$ 1,850$ 1,800$ 2,384$ 1,593$
PERSONNEL SERVICES TOTAL 122,630$ 125,327$ 77,390$ 96,019$ 78,233$
Unemployment 179$ 218$ 200$ 57$ 149$
Social Security 7,248$ 7,430$ 6,837$ 3,572$ 4,850$
Medicare 1,695$ 1,727$ 1,601$ 835$ 1,134$
Life Insurance 177$ 195$ 200$ 134$ 109$
KPERS 6,707$ 7,373$ 7,208$ 4,874$ 5,800$
Cell Phone Allowance 300$ 300$ 300$ 300$ 300$
EMPLOYEE BENEFITS TOTAL 16,307$ 17,243$ 16,346$ 9,772$ 12,342$
Recreation Supplies 9,827$ 13,224$ 9,760$ 9,760$ 9,760$
Other Operating Supplies 9$ -$ -$ -$ -$
SUPPLIES TOTAL 9,836$ 13,224$ 9,760$ 9,760$ 9,760$
Rent/Lease -$ -$ 1,500$ 1,500$ -$
Other Professional Services 21,494$ 18,589$ 20,000$ 20,000$ 18,000$
Phone/GPS/Internet 35$ -$ -$ -$ -$
Refunds 165$ 371$ 250$ 250$ 250$
Other Contractual 2,293$ 7,042$ 3,600$ 3,600$ 7,500$
CONTRACTUAL SERVICES TOTAL 23,987$ 26,002$ 25,350$ 25,350$ 25,750$
Health Insurance 15,730$ 16,350$ 16,236$ 16,236$ 12,696$
Workers' Compensation 945$ 1,302$ 983$ 983$ 801$
INTERFUND BENEFITS TOTAL 16,675$ 17,652$ 17,219$ 17,219$ 13,497$
RECREATION PROGRAMS TOTAL 189,434$ 199,448$ 146,064$ 158,119$ 139,582$
84
General Fund: Special Populations
SPECIAL POPULATIONS 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries -$ -$ 21,000$ 21,311$ -$
PT-Salaries 40,379$ 39,899$ 20,940$ 20,940$ 41,936$
OT-Regular -$ -$ -$ -$ -$
Longevity Pay 487$ 508$ 500$ 529$ 550$
PERSONNEL SERVICES TOTAL 40,866$ 40,407$ 42,440$ 42,780$ 42,486$
Unemployment 58$ 67$ 56$ -$ 81$
Social Security 2,334$ 2,295$ 1,938$ -$ 2,634$
Medicare 546$ 537$ 453$ -$ 616$
Life Insurance 55$ 71$ 100$ -$ 58$
KPERS 2,437$ 2,735$ 2,681$ -$ 3,083$
EMPLOYEE BENEFITS TOTAL 5,430$ 5,704$ 5,228$ -$ 6,472$
Maintenance Supplies-Vehicle & Equip 152$ -$ -$ -$ -$
Recreation Supplies 2,891$ 2,294$ 2,376$ 2,376$ 2,376$
SUPPLIES TOTAL 3,043$ 2,294$ 2,376$ 2,376$ 2,376$
Other Professional Services 254$ -$ 150$ 150$ 150$
Employee Development -$ -$ 100$ 100$ 100$
Refunds 53$ 263$ 900$ 900$ 900$
Activity Fund 2,449$ 5,394$ 5,000$ 4,300$ 4,300$
Other Contractual 2,856$ 3,043$ 5,000$ 5,000$ 5,000$
CONTRACTUAL SERVICES TOTAL 5,612$ 8,699$ 11,150$ 10,450$ 10,450$
Health Insurance 3,511$ 3,682$ 3,662$ 3,662$ 3,696$
Workers' Compensation 126$ 173$ 131$ 131$ 177$
INTERFUND BENEFITS TOTAL 3,637$ 3,855$ 3,793$ 3,793$ 3,873$
SPECIAL POPULATIONS TOTAL 58,588$ 60,960$ 64,988$ 59,400$ 65,656$
85
General Fund: Camp Salina & Special Events
SPECIAL EVENTS 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
PT-Salaries 252$ 737$ 272$ 272$ 272$
PERSONNEL SERVICES TOTAL 252$ 737$ 272$ 272$ 272$
Unemployment 0$ 1$ 1$ -$ 1$
Social Security 16$ 46$ 30$ -$ 17$
Medicare 4$ 11$ 4$ -$ 4$
KPERS -$ -$ -$ -$ -$
EMPLOYEE BENEFITS TOTAL 20$ 58$ 35$ -$ 21$
Recreation Supplies 15,997$ 16,964$ 17,000$ 15,500$ 19,000$
Other Operating Supplies 134$ -$ -$ -$ -$
SUPPLIES TOTAL 16,131$ 16,964$ 17,000$ 15,500$ 19,000$
Rent/Lease 938$ -$ 2,500$ 2,500$ 2,500$
Other Professional Services 4,255$ 4,683$ 5,000$ 5,000$ 6,000$
Refunds 16$ -$ -$ -$ -$
Other Contractual 270$ 658$ 1,800$ 1,800$ 1,800$
CONTRACTUAL SERVICES TOTAL 5,479$ 5,341$ 9,300$ 9,300$ 10,300$
SPECIAL EVENTS TOTAL 21,882$ 23,099$ 26,607$ 25,072$ 29,593$
CAMP SALINA 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
PT-Salaries 28,245$ 30,004$ 30,505$ 30,505$ 30,505$
PERSONNEL SERVICES TOTAL 28,245$ 30,004$ 30,505$ 30,505$ 30,505$
Unemployment 45$ 50$ 73$ -$ 58$
Social Security 1,751$ 1,868$ 1,399$ -$ 1,891$
Medicare 410$ 434$ 327$ -$ 442$
EMPLOYEE BENEFITS TOTAL 2,206$ 2,352$ 1,800$ -$ 2,392$
Recreation Supplies 5,477$ 4,450$ 5,477$ 5,477$ 5,477$
Other Operating Supplies 105$ -$ 105$ 105$ 105$
SUPPLIES TOTAL 5,582$ 4,450$ 5,582$ 5,582$ 5,582$
Rent/Lease 3,422$ 107$ 3,422$ 3,422$ 3,422$
Other Professional Services 180$ 20$ 180$ 180$ 180$
Refunds -$ 414$ -$ -$ -$
Other Contractual -$ 245$ -$ -$ -$
CONTRACTUAL SERVICES TOTAL 3,602$ 786$ 3,602$ 3,602$ 3,602$
Workers' Compensation 1,103$ 1,517$ 1,147$ 1,147$ 1,542$
INTERFUND BENEFITS TOTAL 1,103$ 1,517$ 1,147$ 1,147$ 1,542$
CAMP SALINA TOTALS 40,738$ 39,108$ 42,635$ 40,835$ 43,622$
86
General Fund: Senior Programs
SENIOR PROGRAMS 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 38$ -$ -$ -$ -$
PT-Salaries 4,187$ 1,551$ 4,522$ 4,522$ 4,522$
OT-Regular -$ -$ -$ -$ -$
PERSONNEL SERVICES TOTAL 4,225$ 1,551$ 4,522$ 4,522$ 4,522$
Unemployment 7$ 3$ 3$ -$ 9$
Social Security 259$ 96$ 102$ -$ 280$
Medicare 61$ 23$ 24$ -$ 66$
Life Insurance -$ -$ -$ -$ -$
KPERS -$ -$ -$ -$ -$
EMPLOYEE BENEFITS TOTAL 326$ 122$ 129$ -$ 354$
Recreation Supplies 552$ 2,112$ 1,000$ 1,000$ 1,000$
Other Operating Supplies -$ 50$ -$ -$ -$
SUPPLIES TOTAL 552$ 2,162$ 1,000$ 1,000$ 1,000$
Rent/Lease 600$ 600$ -$ -$ -$
Advertising & Promotions 3,000$ 5,725$ -$ -$ 1,450$
Refunds 131$ 1,293$ -$ -$ -$
Activity Fund 22,554$ 26,308$ 26,000$ 24,000$ 24,500$
Other Contractual 1,643$ 3,610$ 2,000$ 2,000$ 2,000$
CONTRACTUAL SERVICES TOTAL 27,927$ 37,537$ 28,000$ 26,000$ 27,950$
Health Insurance -$ -$ -$ -$ -$
Workers' Compensation 410$ 338$ 426$ 426$ 985$
INTERFUND BENEFITS TOTAL 410$ 338$ 426$ 426$ 985$
SENIOR PROGRAMS TOTAL 33,440$ 41,710$ 34,077$ 31,948$ 34,811$
87
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.
88
General Fund: Smoky Hill Museum
vv
SMOKY HILL MUSEUM 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 278,081$ 258,256$ 301,718$ 312,641$ 294,908$
PT-Salaries 18,801$ 22,142$ 20,305$ 20,305$ 23,891$
OT- Regular 2,233$ 783$ 1,000$ 1,000$ 941$
Longevity Pay 2,988$ 2,202$ 3,227$ 2,370$ 2,643$
PERSONNEL SERVICES TOTAL 302,102$ 283,383$ 326,249$ 336,316$ 322,383$
Unemployment 425$ 464$ 445$ 287$ 613$
Social Security 17,563$ 16,178$ 15,512$ 17,773$ 19,988$
Medicare 4,107$ 3,784$ 3,628$ 4,157$ 4,675$
Life Insurance 604$ 552$ 700$ 665$ 580$
KPERS 24,023$ 24,542$ 23,746$ 24,251$ 30,981$
EMPLOYEE BENEFITS TOTAL 46,722$ 45,519$ 44,031$ 47,133$ 56,836$
Office Supplies 1,942$ 2,532$ 2,000$ 2,000$ 2,500$
Books & Periodicals 273$ 1,111$ 275$ 275$ 400$
Paints -$ 164$ 400$ 400$ 400$
Electrical & Lighting 713$ 348$ 715$ 715$ 500$
Janitorial 404$ 878$ 405$ 405$ 800$
Collections 3,182$ 2,873$ 3,200$ 3,200$ 4,500$
Maintenance Supplies - Vehicles & Equip 749$ 817$ 750$ 750$ 750$
Tools 617$ 24$ 625$ 625$ 625$
Public Education Supplies 8,510$ 7,435$ 8,500$ 8,500$ 9,000$
Other Operating Supplies 3,022$ 2,012$ 3,150$ 3,150$ 3,150$
SUPPLIES TOTAL 19,411$ 18,195$ 20,020$ 20,020$ 22,625$
Rent/Lease 5,008$ 4,178$ 5,000$ 5,000$ 5,000$
Other Professional Services 10,905$ 15,347$ 10,905$ 10,905$ 6,300$
Phone/GPS/Internet 5,331$ 5,014$ 5,350$ 5,350$ 5,350$
Postage 307$ 2,507$ 2,000$ 2,000$ 2,000$
Employee Development 2,908$ 2,946$ 2,900$ 2,900$ 2,900$
Dues 1,974$ 3,746$ 1,975$ 1,975$ 1,975$
Printing 2,150$ 2,054$ 3,975$ 3,975$ 2,775$
Advertising & Promotion 29,326$ 28,631$ 23,000$ 23,000$ 23,000$
Repair - Buildings 31,264$ 26,416$ 31,500$ 31,500$ 24,000$
Other Contractual 3,683$ 7,185$ 12,700$ 12,700$ 12,700$
Exhibits 13,620$ 11,773$ 13,650$ 13,650$ 13,650$
CONTRACTUAL SERVICES TOTAL 106,477$ 109,797$ 112,955$ 112,955$ 99,650$
Office Equipment 215$ 660$ 215$ 215$ 215$
CAPITAL OUTLAY TOTAL 215$ 660$ 215$ 215$ 215$
Health Insurance 55,295$ 66,764$ 63,562$ 63,562$ 69,864$
Workers' Compensation 3,150$ 4,327$ 3,276$ 3,276$ 4,779$
INTERFUND BENEFITS TOTAL 58,445$ 71,091$ 66,838$ 66,838$ 74,643$
SMOKY HILL MUSEUM TOTAL 533,373$ 528,645$ 570,308$ 583,476$ 576,352$
89
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.
90
General Fund: Community & Development Services
COMMUNITY & DEVELOPMENT 2017 2018 2019 2019 2020
SERVICES EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 1,006,110$ 1,020,415$ 1,088,870$ 1,191,544$ 1,225,361$
PT-Salaries -$ 9,366$ -$ -$ -$
OT- Regular 533$ 2,191$ 1,545$ 1,545$ 1,678$
Longevity Pay 6,270$ 6,185$ 6,572$ 6,666$ 8,236$
PERSONNEL SERVICES TOTAL 1,012,912$ 1,038,156$ 1,096,987$ 1,199,755$ 1,235,274$
Unemployment 1,446$ 1,741$ 1,798$ 1,183$ 2,374$
Social Security 60,199$ 61,243$ 63,224$ 73,343$ 77,469$
Medicare 14,079$ 14,323$ 14,786$ 17,153$ 18,118$
Life Insurance 2,060$ 2,124$ 2,178$ 2,745$ 2,249$
KPERS 89,111$ 97,979$ 96,199$ 100,077$ 120,077$
Cell Phone Allowance 2,875$ 2,825$ 2,800$ 2,800$ 3,000$
Transportation Allowance 11,156$ 11,818$ 13,000$ 15,500$ 14,222$
EMPLOYEE BENEFITS TOTAL 180,926$ 192,053$ 193,986$ 212,801$ 237,508$
Office Supplies 3,861$ 4,368$ 5,500$ 5,500$ 5,000$
Books & Periodicals 5,949$ 1,294$ 4,500$ 4,500$ 4,500$
Gas & Oil 4,193$ 4,763$ 4,800$ 4,800$ 5,000$
Maintenance Supplies - Vehicles & Equip 2,324$ 2,035$ 3,500$ 3,500$ 4,000$
Wearing Apparel 330$ 189$ 1,500$ 1,500$ 1,500$
Public Education Supplies -$ 5,700$ 2,600$ 2,600$ 3,550$
Mach. & Equip. (<$250)-$ -$ 200$ 200$ 200$
Other Operating Supplies 3,397$ 4,335$ 3,500$ 3,500$ 2,500$
SUPPLIES TOTAL 20,053$ 22,684$ 26,100$ 26,100$ 26,250$
Rent/Lease Machinery -$ -$ -$ -$ 2,000$
Demolition 30,622$ 2,291$ 100,000$ 67,000$ 100,000$
Housing Grants 20,222$ 14,831$ 15,000$ 15,000$ 15,000$
Emergency Solutions Grant 132,681$ 153,953$ 150,000$ 150,000$ -$
Revitalization Tax Rebate 118,782$ 207,151$ 180,000$ 180,000$ -$
Enterprise Zone Rebate 818$ 8,447$ 4,000$ 4,000$ -$
Other Professional Services 8,125$ 4,873$ 6,000$ 6,000$ 6,000$
Telephone 9,168$ 9,226$ 5,500$ 5,500$ 12,000$
Postage 11,498$ 16,329$ 18,000$ 18,000$ 18,000$
Employee Development 9,075$ 14,597$ 17,500$ 17,500$ 10,000$
Dues 1,922$ 7,495$ 3,000$ 3,000$ 7,000$
Employee Recruitment -$ 70$ -$ -$ -$
Legal Notices 3,857$ 3,860$ 2,000$ 2,000$ 3,000$
Printing 1,389$ 1,409$ 3,000$ 3,000$ 2,500$
Repairs -$ 399$ 100$ 100$ 100$
Credit Card Fees/Expense 2,142$ 1,421$ 2,000$ 2,000$ -$
Other Contractual 199,625$ 15,944$ 50,000$ 50,000$ 50,000$
Minimum Housing Costs -$ 117$ 6,000$ 6,000$ 6,000$
Nuisance Abate: Mowing 17,319$ 61,267$ 50,000$ 50,000$ 50,000$
CONTRACTUAL SERVICES TOTAL 567,246$ 523,677$ 612,100$ 579,100$ 281,600$
Office Equipment 5,383$ 455$ 7,000$ 7,000$ 1,000$
Other Equipment 507$ 104$ 550$ 550$ 1,000$
CAPITAL OUTLAY TOTAL 5,890$ 559$ 7,550$ 7,550$ 2,000$
Health Insurance 182,509$ 187,251$ 188,844$ 188,844$ 237,000$
Workers' Compensation 16,340$ 15,580$ 16,994$ 16,994$ 17,958$
INTERFUND BENEFITS TOTAL 198,849$ 202,831$ 205,838$ 205,838$ 254,958$
COMMUNITY & DEVEL. SERV. TOTAL 1,985,876$ 1,979,960$ 2,142,561$ 2,231,144$ 2,037,590$
91
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 2020 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
$5,000 towards Skyfire
$225,000 to fund public access television based on a contractual agreement
$811,690 to partner with OCCK to provide transportatfon services throughout the community
AGENCY CONTRACTS 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Agency Contracts Operational 19,825$ 25,000$ 25,000$ 25,000$ 25,000$
AGENCY SUPPORT TOTAL 19,825$ 25,000$ 25,000$ 25,000$ 25,000$
Agency Contracts Operational 208,843$ 219,547$ 225,000$ 225,000$ 225,000$
PEG ACCESS TV TOTAL 208,843$ 219,547$ 225,000$ 225,000$ 225,000$
Agency Contracts Transportation 653,000$ 737,900$ 1,044,690$ 1,044,690$ 811,690$
PUBLIC TRANSPORTATION TOTAL 653,000$ 737,900$ 1,044,690$ 1,044,690$ 811,690$
Agency Contract Econ Development 80,000$ 3,571$ -$ -$
ECONOMIC DEVELOPMENT TOTAL 80,000$ 3,571$ -$ -$ -$
AGENCY CONTRACTS TOTAL 961,668$ 986,019$ 1,294,690$ 1,294,690$ 1,061,690$
92
General Fund: Capital Outlay & Reserves
The Capital Outlay budget for the General Fund includes $180,000 to purchase an ambulance for the
Emergency Medical Services division of the Fire Department and $25,000 as a reserve for any needed
capital improvements for ADA compliance.
Other capital purchases are budgeted for in the Sales Tax: Capital Fund or various special/proprietary
funds.
CAPITAL OUTLAY & RESERVES 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Other Equipment 254,243$ -$ 25,000$ 25,000$ -$
Vehicles 19,999$ 214,181$ 215,000$ 215,000$ 180,000$
VEHICLES AND EQUIPMENT TOTAL 274,242$ 214,181$ 240,000$ 240,000$ 180,000$
Construction Contracts -$ 6,255$ -$ -$ -$
Ada Compliance Reserve 24,240$ 15,000$ 100,000$ 100,000$ 25,000$
INFRASTRUCTURE IMPROV. TOTAL 24,240$ 21,255$ 100,000$ 100,000$ 25,000$
Cash Reserve 3,746$ 1,624$ -$ -$ -$
Contingency 22,731$ 88,984$ 50,000$ 50,000$ 50,000$
RESERVES TOTAL 26,477$ 90,607$ 50,000$ 50,000$ 50,000$
CAPITAL OUTLAY & RESERVES TOTAL 324,959$ 326,043$ 390,000$ 390,000$ 255,000$
93
General Fund: Interfund Transfers
The Interfund Transfers budget is comprised of amounts that will be transferred out to other funds to
support operatfons:
$645,500 to the Arts & Humanitfes Fund
$260,000 to the Bicentennial Center Fund
INTERFUND TRANSFERS 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Interfund Service Prov -$ -$ -$ -$ -$
Transfers - Interfund 810,000$ 805,000$ 985,000$ 957,748$ 905,500$
TRANSERS TOTAL 810,000$ 805,000$ 985,000$ 957,748$ 905,500$
INTERFUND TRANSFERS TOTAL 810,000$ 805,000$ 985,000$ 957,748$ 905,500$
94
SPECIAL FUNDS
95
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 2017 2018 2019 2019 2020
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
A&H Program Services 63,500$ 76,300$ 18,000$ 18,000$ 18,000$
Button Sales-Pre Festival 116,412$ 118,321$ 120,000$ 120,000$ 120,000$
Button Sales-Employee 25,050$ 29,250$ 25,000$ 25,000$ 25,000$
Button Sales-Gate 52,068$ 42,550$ 51,000$ 51,000$ 51,000$
Entertainment -$ 3,250$ -$ -$ -$
Jury Fees 11,161$ 9,977$ 12,500$ 12,500$ 12,500$
Artist Fees-Fine Arts 44,541$ 35,476$ 39,500$ 39,500$ 39,500$
1st Treasures Tent Fees 1,980$ 2,031$ -$ -$ -$
Game Fees 140$ 245$ 250$ 250$ 250$
Food Fees 48,778$ 43,369$ 49,000$ 49,000$ 49,000$
Craft Demonstration Fee 1,518$ 1,424$ 1,400$ 1,400$ 1,400$
Electrical Fees 6,780$ 6,640$ 6,000$ 6,000$ 6,000$
T-Shirts Sales 8,543$ 8,108$ 7,000$ 7,000$ 7,000$
Soft Drink Sales 1,478$ 1,617$ 1,250$ 1,250$ 1,250$
Gift Certificates 8,700$ 6,540$ 6,500$ 6,500$ 6,500$
Transfers Operating 500,000$ 485,000$ 665,000$ 637,748$ 645,500$
Miscellaneous Income 745$ 1,084$ 500$ 500$ 500$
Investment Income 93$ 127$ 500$ 500$ 500$
A&H Foundation Support 39,719$ 20,765$ 81,800$ 81,800$ 60,000$
ARTS AND HUMANITIES TOTAL REVENUES 931,206$ 892,073$ 1,085,200$ 1,057,948$ 1,043,900$
96
Arts and Humanities Fund
ARTS AND HUMANITIES 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries Budget 303,054$ 335,095$ 350,075$ 350,075$ 369,411$
PT- Salaries 20,999$ -$ -$ -$ -$
OT- Regular 6,405$ 7,052$ 5,000$ 5,000$ 6,464$
Longevity Pay 1,183$ 1,416$ 1,600$ 1,600$ 1,880$
Earned Leave -$ 399$ -$ -$ -$
PERSONNEL SERVICES TOTAL 331,641$ 343,962$ 356,675$ 356,675$ 377,754$
Unemployment 453$ 564$ 785$ 785$ 724$
Social Security 18,921$ 19,821$ 22,114$ 22,114$ 23,632$
Medicare 4,425$ 4,636$ 5,172$ 5,172$ 5,527$
Life Insurance 698$ 675$ 1,000$ 1,000$ 686$
Kpers 29,330$ 32,266$ 31,708$ 31,708$ 36,629$
Cell Phone Allowance 1,200$ 1,025$ 1,200$ 1,200$ 900$
Transp.Allowance 3,144$ 3,144$ 3,200$ 3,200$ 3,406$
EMPLOYEE BENEFITS TOTAL 58,172$ 62,130$ 65,179$ 65,179$ 71,504$
Office Supplies 2,875$ 3,074$ 3,000$ 3,000$ 3,000$
Books & Periodicals 563$ 492$ 600$ 600$ 600$
Gas & Oil 304$ 461$ 300$ 300$ 300$
Maint. Supplies-Veh & Equip 375$ 1,214$ 400$ 400$ 400$
Other Oper. Supplies 196$ 303$ 500$ 500$ 500$
Food/Beverage Supplies 1,495$ 1,416$ 1,600$ 1,600$ 1,600$
SUPPLIES TOTAL 5,807$ 6,960$ 6,400$ 6,400$ 6,400$
Other Professional Services 54,637$ 20,884$ 54,700$ 54,700$ 54,700$
Other Profession-Artist 71,054$ 101,293$ 71,000$ 51,748$ 71,000$
Telephone 3,018$ 2,739$ 2,000$ 2,000$ 2,000$
Postage 1,709$ 3,237$ 2,200$ 2,200$ 2,200$
Employee Development 4,428$ 4,154$ 4,000$ 4,000$ 4,000$
Mileage/Travel 2,142$ 382$ 2,000$ 2,000$ 2,000$
Dues 1,390$ 1,395$ 1,400$ 1,400$ 1,400$
Printing 7,091$ 6,389$ 7,000$ 7,000$ 7,000$
Advertising & Promotion 6,900$ 5,967$ 7,000$ 7,000$ 7,000$
Other Contractual 7,158$ 10,650$ 8,000$ 8,000$ 8,000$
Other Cont Tech Service 2,300$ 1,940$ 1,500$ 1,500$ 1,500$
CONTRACTUAL SERVICES TOTAL 161,826$ 159,030$ 160,800$ 141,548$ 160,800$
Office Equipment 2,235$ 2,397$ 2,000$ 2,000$ 2,000$
Community Art 15,750$ 21,473$ 30,000$ 30,000$ 30,000$
CAPITAL OUTLAY TOTAL 17,985$ 23,869$ 32,000$ 32,000$ 32,000$
Health Insurance 74,976$ 73,177$ 81,770$ 81,770$ 72,984$
Workmen's Compensation 3,457$ 4,698$ 3,595$ 3,595$ 5,003$
INTERFUND BENEFITS TOTAL 78,433$ 77,875$ 85,366$ 85,366$ 77,987$
ARTS AND HUMANITIES TOTAL 653,863$ 673,827$ 706,419$ 687,167$ 726,445$
97
Smoky Hill River Festival
v
SMOKY HILL RIVER FESTIVAL 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
PT- Salaries 9,207$ 10,381$ 13,165$ 13,165$ 12,000$
OT- Regular 709$ 711$ 1,000$ 1,000$ 1,000$
PERSONNEL SERVICES TOTAL 9,917$ 11,092$ 14,165$ 14,165$ 13,000$
Unemployment 16$ 21$ 31$ 31$ 25$
Social Security 615$ 688$ 878$ 878$ 806$
Medicare 144$ 161$ 205$ 205$ 189$
EMPLOYEE BENEFITS TOTAL 775$ 870$ 1,115$ 1,115$ 1,019$
Office Supplies 3,155$ 2,418$ 3,200$ 3,200$ 3,200$
Maint. Supplies-Veh & Equip 1,145$ -$ 1,000$ 1,000$ 1,000$
Signs 3,040$ 2,402$ 3,000$ 3,000$ 3,000$
Wearing Apparel -$ -$ 6,000$ 6,000$ 7,000$
Recreation Supplies 5,743$ 5,094$ 10,800$ 10,800$ 10,700$
Other Oper. Supplies 12,925$ 10,783$ 7,500$ 7,500$ 8,000$
Food/Beverage Supplies 10,846$ 10,104$ 14,800$ 14,800$ 14,700$
SUPPLIES TOTAL 36,853$ 30,802$ 46,300$ 46,300$ 47,600$
Employee Recognition 11,175$ 11,200$ 11,500$ 11,500$ 11,500$
Agency Contracts Operat 60,000$ 56,350$ 60,000$ 60,000$ 60,000$
Sales Tax 839$ 7$ 750$ 750$ -$
Other Professional Services 19,853$ 14,932$ 10,600$ 10,600$ 9,600$
Other Profession-Artist 38,480$ 42,290$ 38,000$ 38,000$ 36,000$
Other Professional-Stag 35,111$ 36,416$ 36,500$ 36,500$ 36,500$
Telephone 62$ 68$ 100$ 100$ 100$
Postage 3,956$ 713$ 4,000$ 4,000$ 4,000$
Mileage/Travel 4,585$ 3,547$ 6,000$ 4,000$ 4,000$
Printing 17,273$ 15,392$ 15,500$ 15,500$ 15,500$
Advertising & Promotion 35,262$ 41,598$ 44,000$ 44,000$ 44,000$
Other Contractual 1,124$ 1,753$ 1,200$ 1,200$ 1,200$
Other Cont tech service 50,857$ 54,347$ 50,200$ 50,200$ 53,900$
CONTRACTUAL SERVICES TOTAL 278,577$ 278,613$ 278,350$ 276,350$ 276,300$
Other Equipment -$ 478$ 20,000$ 14,000$ -$
CAPITAL OUTLAY TOTAL -$ 478$ 20,000$ 14,000$ -$
SMOKY HILL RIVER FESTIVAL TOTAL 326,122$ 321,854$ 359,930$ 351,930$ 337,919$
98
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 $12.5 million aquatfc park.
In May of 2016, voters approved a .75% citywide retailers sales tax that will replace the 2008 sales tax on
October 1, 2016 and will be used for capital improvements and economic development.
The total sales tax for goods and services in the City is 8.75% effectfve October 1, 2016, which consists of
6.5% imposed by the State, 1% countywide local optfon sales tax, and 1.25% citywide local optfon sales tax.
99
Sales Tax Economic Development & Capital Funds
SALES TAX ECO DEVO 2017 2018 2019 2019 2020
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Sales Tax-Special Purpo 335,247$ 347,167$ 354,987$ 354,987$ 338,228$
Investment Income 4,060$ 5,800$ 2,000$ 2,000$ 2,000$
SALES TAX ECO DEVO TOTAL 339,306$ 352,967$ 356,987$ 356,987$ 340,228$
SALES TAX ECO DEVO 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Other Professional Services 441,606$ 457,585$ 480,000$ 480,000$ 375,000$
SALES TAX ECO DEVO TOTAL 441,606$ 457,585$ 480,000$ 480,000$ 375,000$
SALES TAX CAPITAL IMP.2017 2018 2019 2019 2020
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Sales Tax-Special Purpo 8,251,546$ 8,203,531$ 8,758,780$ 8,496,016$ 8,332,539$
Miscellaneous Income -$ -$ -$ -$ -$
Investment Income 13,381$ 21,363$ 5,000$ 5,000$ -$
SALES TAX CAPITAL IMP. TOTAL 8,264,927$ 8,224,894$ 8,763,780$ 8,501,016$ 8,332,539$
SALES TAX CAPITAL IMP.2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Vehicles 717,643$ 920,488$ 1,180,000$ 910,000$ 1,090,000$
VEHICLES TOTAL 717,643$ 920,488$ 1,180,000$ 910,000$ 1,090,000$
Transfers-Interfund 2,068,350$ 1,218,350$ 568,350$ 1,976,350$ 1,068,350$
INTERFUND TRANSFERS TOTAL 2,068,350$ 1,218,350$ 568,350$ 1,976,350$ 1,068,350$
Transfers-Interfund 500,000$ 1,350,000$ 2,505,528$ 1,855,528$ 2,101,000$
TRANSFERS TOTAL 500,000$ 1,350,000$ 2,505,528$ 1,855,528$ 2,101,000$
Other Professional Services 132,764$ 132,300$ 250,000$ 50,000$ 100,000$
Other Professional -$ -$ -$ -$ -$
CONTRACTUAL SERVICES TOTAL 132,764$ 132,300$ 250,000$ 50,000$ 100,000$
Construction Contracts 4,256,277$ 4,957,658$ 5,111,080$ 4,823,080$ 3,860,500$
CAPITAL OUTLAY TOTAL 4,256,277$ 4,957,658$ 5,111,080$ 4,823,080$ 3,860,500$
SALES TAX CAPITAL IMP. TOTAL 7,675,035$ 8,578,796$ 9,614,958$ 9,614,958$ 8,219,850$
100
Business Improvement District Fund
Ordinance number 83-8971, adopted August 25, 1983, established Business Improvement District #1
(BID) which encompasses substantfally all of the City downtown central business district. The annual pro-
gram 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 pro-
vides 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: Many 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 2017 2018 2019 2019 2020
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Business Impr. District 77,492$ 85,937$ 90,513$ 90,513$ 90,500$
Investment Income 47$ 145$ 15$ 15$ -$
BUSINESS IMPROVEMENT DIST. TOTAL 77,539$ 86,082$ 90,528$ 90,528$ 90,500$
BUSINESS IMPROVEMENT DISTRICT 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Agency Contracts Operational 71,907$ 92,735$ 90,000$ 90,000$ 90,000$
Collection Fees 290$ 490$ 500$ 500$ 500$
CONTRACTUAL SERVICES TOTAL 72,197$ 93,225$ 90,500$ 90,500$ 90,500$
BUSINESS IMPROVEMENT DIST. TOTAL 72,197$ 93,225$ 90,500$ 90,500$ 90,500$
101
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 2019 is $1,656,562. The 2020 budget is estfmated at $1,900,000. This is a high-
end estfmate designed to avoid end of the year budget amendments if receipts come in over-budget.
The tax is distributed as follows:
Purpose/Organization Rate
Visit Salina (CoC) 3 cents
Cultural Arts Regional Marketing (CARM) (CoC) .5 cents
BiCentennial and Oakdale/Kenwood Marketing (CoC) .2 cents
Bicentennial Center Ops. (City) 2 cents
Bicentennial Center Capital (City)* 1 cent
TOURISM AND CONVENTION FUND 2017 2018 2019 2019 2020
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Transient Guest Tax 1,616,808$ 1,814,240$ 1,656,562$ 1,656,562$ 1,900,000$
Investment Income 480$ 5$ 150$ 150$ -$
TOURISM AND CONVENTION TOTAL 1,617,288$ 1,814,246$ 1,656,712$ 1,656,712$ 1,900,000$
TOURISM AND CONVENTION FUND 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Agency Contracts Operational 892,866$ 1,001,894$ 914,818$ 914,818$ 1,045,000$
CONTRACTUAL SERVICES TOTAL 892,866$ 1,001,894$ 914,818$ 914,818$ 1,045,000$
Interfund Service Prov 723,942$ 812,346$ 741,744$ 741,744$ 855,000$
TRANSFERS TOTAL 723,942$ 812,346$ 741,744$ 741,744$ 855,000$
TOURISM AND CONVENTION TOTAL 1,616,808$ 1,814,240$ 1,656,562$ 1,656,562$ 1,900,000$
102
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 ($200.00 each)
from new home building constructfon will be spent in the area of town from which it was collected.
Neighborhood Park Development
NEIGHBORHOOD PARK DEVEL.2017 2018 2019 2019 2020
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Neighborhood Park Fees 5,300$ 2,500$ 5,500$ 5,500$ 3,000$
Investment Income 94$ 152$ 50$ 50$ -$
NEIGHBORHOOD PARKS TOTAL 5,394$ 2,652$ 5,550$ 5,550$ 3,000$
NEIGHBORHOOD PARK DEVEL.2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Construction Contracts 32,139$ -$ 10,000$ 10,000$ 10,000$
CAPITAL OUTLAY 32,139$ -$ 10,000$ 10,000$ 10,000$
NEIGHBORHOOD PARKS TOTAL 32,139$ -$ 10,000$ 10,000$ 10,000$
103
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 2017 2018 2019 2019 2020
REVENUES ACTUAL ACTUAL Adopted Revised Adopted
Liquor Tax 202,255$ 191,676$ 213,751$ 213,751$ 197,740$
Investment Income 642$ 1,533$ 100$ 100$ 100$
SPECIAL PARKS TOTAL 202,897$ 193,209$ 213,851$ 213,851$ 197,840$
SPECIAL PARKS & REC FUND 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Construction Contracts 194,000$ 194,984$ 259,000$ 259,000$ 194,000$
CAPITAL OUTLAY 194,000$ 194,984$ 259,000$ 259,000$ 194,000$
SPECIAL PARKS TOTAL 194,000$ 194,984$ 259,000$ 259,000$ 194,000$
SPECIAL ALCOHOL FUND 2017 2018 2019 2019 2020
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Liquor Tax 202,255$ 191,676$ 213,751$ 213,751$ 197,740$
Investment Income 30$ 70$ -$ -$ -$
SPECIAL ALCOHOL TOTAL 202,286$ 191,746$ 213,751$ 213,751$ 197,740$
SPECIAL ALCOHOL FUND 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Agency Contracts Operational 202,255$ 191,676$ 213,751$ 213,751$ 197,740$
AGENCY CONTRACTS TOTAL 202,255$ 191,676$ 213,751$ 213,751$ 197,740$
SPECIAL ALCOHOL TOTAL 202,255$ 191,676$ 213,751$ 213,751$ 197,740$
104
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 2017 2018 2019 2019 2020
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Real Estate & Pers Prop 2,405,293$ 2,394,143$ 2,625,000$ 2,625,000$ 3,052,195$
Delinquent Property Tax 52,896$ 62,732$ 55,000$ 55,000$ 55,000$
Revitalization Rebate 28,477$ -$ -$ -$ -$
Vehicle Tax 374,873$ 305,480$ 287,142$ 287,142$ 325,710$
Special Assessments 1,506,087$ 1,484,288$ 1,680,000$ 1,680,000$ 1,516,000$
Deliquent Sp. Assessmen 32,817$ 51,343$ 30,000$ 30,000$ 30,000$
Prepaid Sp. Assessments -$ 10,127$ -$ -$ -$
Investment Income 17,102$ 21,230$ 2,500$ 2,500$ -$
Transfer for Bond Pmts 2,242,309$ 2,270,782$ 2,225,000$ 1,575,000$ 2,386,000$
Temporary Notes 16,742$ -$ -$ -$ -$
DEBT SERVICE TOTAL 6,676,597$ 6,600,125$ 6,904,642$ 6,254,642$ 7,364,905$
DEBT SERVICE FUND 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Other Contractual -$ -$ -$ -$ -$
Issuance Costs 17$ -$ -$ -$ -$
OTHER CONTRACTUAL TOTAL 17$ -$ -$ -$ -$
Principal-Owner Share 1,058,310$ 806,538$ 843,760$ 843,760$ 1,015,000$
Principal - City Share 4,048,300$ 4,446,328$ 4,885,605$ 4,885,605$ 3,196,000$
Interest - Owner Share 173,293$ 139,696$ 179,753$ 179,753$ 422,000$
Interest - City Share 1,385,825$ 1,562,560$ 1,410,102$ 1,410,102$ 1,327,000$
AGENCY CONTRACTS TOTAL 6,665,728$ 6,955,122$ 7,319,220$ 7,319,220$ 5,960,000$
DEBT SERVICE TOTAL 6,665,745$ 6,955,122$ 7,319,220$ 7,319,220$ 5,960,000$
105
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 2017 2018 2019 2019 2020
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Gas Tax 1,435,031$ 1,448,959$ 1,417,590$ 1,417,590$ 1,548,150$
Transfers Interfund 160,000$ 160,000$ 160,000$ 160,000$ 160,000$
Other Reimbursements -$ 38,824$ -$ -$ -$
Investment Income 2,777$ 7,234$ 3,000$ 3,000$ 3,000$
SPECIAL HIGHWAY TOTAL 1,597,808$ 1,655,017$ 1,580,590$ 1,580,590$ 1,711,150$
SPECIAL HIGHWAY FUND 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Asphalt 146,364$ 103,206$ 128,750$ 128,750$ 106,500$
Cement Products 262,795$ 262,154$ 265,830$ 265,830$ 270,000$
Sand, Rock, Gravel & Sa 61,357$ 81,508$ 100,000$ 100,000$ 84,000$
Paints 4,172$ 4,952$ 10,000$ 10,000$ 8,550$
Signs 21,232$ 16,715$ 21,250$ 21,250$ 17,900$
SUPPLIES TOTAL 495,919$ 468,535$ 525,830$ 525,830$ 486,950$
Construction Contracts 745,820$ 897,349$ 946,243$ 946,243$ 1,181,243$
CAPITAL OUTLAY TOTAL 745,820$ 897,349$ 946,243$ 946,243$ 1,181,243$
SPECIAL HIGHWAY TOTAL 1,241,739$ 1,365,885$ 1,472,073$ 1,472,073$ 1,668,193$
106
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 Spectra Venue Management.
BICENTENNIAL CENTER FUND 2017 2018 2019 2019 2020
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Investment Income 12,513$ 1,105$ 10,000$ 10,000$ -$
Tranfers Operating 742,633$ 801,564$ 754,496$ 754,496$ 830,000$
BICENTENNIAL CENTER TOTAL 755,147$ 802,669$ 764,496$ 764,496$ 830,000$
BICENTENNIAL CENTER FUND 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Telephone 359$ 289$ -$ -$ -$
Dues -$ 112$ -$ -$ -$
Other Contractual 738,148$ 762,567$ 725,000$ 725,000$ 740,000$
TOTAL OTHER CONTRACTUAL 738,507$ 762,968$ 725,000$ 725,000$ 740,000$
BICENTENNIAL CENTER TOTAL 738,507$ 762,968$ 725,000$ 725,000$ 740,000$
107
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.
HEALTH INSURANCE 2017 2018 2019 2019 2020
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Insurance Premiums 6,809,860$ 7,010,936$ 7,523,584$ 6,523,584$ 7,523,584$
Other Reimbursments 17,574$ 26,904$ 20,000$ 20,000$ 20,000$
Investment Income 10,586$ 18,520$ 5,000$ 5,000$ 5,000$
Other Miscellaneous 14,933$ 33,354$ 5,000$ 5,000$ 5,000$
HEALTH INSURANCE TOTAL 6,852,952$ 7,089,714$ 7,553,584$ 6,553,584$ 7,553,584$
HEALTH INSURANCE 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Adm Fee-Dental Ins.21,123$ 5,806$ 22,407$ 22,407$ 22,407$
Adm Fee-PCS Prescriptio 3,659$ 663$ 4,547$ 4,547$ 4,547$
Wellness Program -$ -$ 35,000$ 35,000$ 35,000$
Claims Paid 4,647,003$ 3,810,746$ 4,460,186$ 4,460,186$ 4,460,186$
Claims Paid-PCS 1,176,067$ 1,413,182$ 1,313,066$ 1,313,066$ 1,313,066$
Other Professional Services 2,590$ 2,795$ 111,805$ 111,805$ 111,805$
Health Insurance 551,881$ 795,088$ 600,543$ 600,543$ 673,000$
Contingency -$ -$ 200,000$ 200,000$ 200,000$
HEALTH INSURANCE TOTAL 6,402,323$ 6,028,280$ 6,747,553$ 6,747,553$ 6,820,010$
WORKERS' COMPENSATION 2017 2018 2019 2019 2020
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Other Reimbursments 2,197$ 6,855$ 3,000$ 3,000$ 3,000$
Interfund Serv. Prov.298,628$ 408,974$ 312,933$ 312,933$ 449,926$
Investment Income 3,080$ 6,315$ 2,500$ 2,500$ 2,500$
WORKERS' COMP TOTAL 303,905$ 422,144$ 318,433$ 318,433$ 455,426$
WORKERS' COMPENSATION 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Medical Services 16,669$ 21,749$ 25,000$ 25,000$ 25,000$
Insurance - Workers' Comp 87,821$ 89,597$ 90,000$ 90,000$ 90,000$
Claims Paid 258,882$ 115,000$ 285,418$ 285,418$ 285,418$
Other Professional Services 26,040$ 28,324$ 30,000$ 30,000$ 30,000$
WORKERS' COMP TOTAL 389,412$ 254,669$ 430,418$ 430,418$ 430,418$
108
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 2017 2018 2019 2019 2020
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Other Reimbursments 6,234$ 5,148$ 5,000$ 5,000$ 5,000$
Central Garage 183,424$ 173,876$ 189,499$ 189,499$ 189,499$
Garage: Sale of Parts 337,300$ 324,607$ 368,807$ 368,807$ 368,807$
Garage: Labor Charges 278,791$ 385,420$ 486,900$ 486,900$ 486,900$
Garage: Sale of Fuel 415,932$ 443,488$ 448,438$ 448,438$ 448,438$
Transfers Operating 130,000$ 190,000$ 140,000$ 140,000$ 80,000$
Investment Income -$ 668$ 40$ 40$ 40$
Other Miscellaneous 249$ 997$ 2,500$ 2,500$ 2,500$
CENTRAL GARAGE TOTAL 1,351,929$ 1,524,203$ 1,641,184$ 1,641,184$ 1,581,184$
109
Central Garage Fund
CENTRAL GARAGE FUND 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries Adopted 187,143$ 210,793$ 217,451$ 217,451$ 212,686$
OT Regular -$ 220$ -$ -$ 399$
Longevity Pay 2,101$ 3,213$ 1,830$ 1,830$ 2,286$
Earned Leave 1,641$ -$ 1,076$ 1,076$ 1,076$
PERSONNEL SERVICES TOTAL 190,886$ 214,226$ 220,357$ 220,357$ 216,447$
Unemployment 267$ 356$ 478$ 478$ 409$
Social Security 11,179$ 12,517$ 13,482$ 13,482$ 13,353$
Medicare 2,614$ 2,927$ 3,153$ 3,153$ 3,123$
Life Insurance 437$ 500$ 495$ 495$ 388$
Kpers 16,317$ 20,122$ 19,331$ 19,331$ 20,697$
Cell Phone Allowance 275$ 300$ 300$ 300$ 300$
EMPLOYEE BENEFITS TOTAL 31,089$ 36,721$ 37,240$ 37,240$ 38,270$
Office Supplies 255$ 138$ 662$ 662$ 150$
Books & Periodicals 2,494$ 1,428$ 2,625$ 2,625$ 1,500$
Janitorial 838$ 501$ 893$ 893$ 525$
Welding Supplies 300$ 137$ 630$ 630$ 150$
G&O-Garage Vehicles 1,023$ 1,246$ 945$ 945$ 1,300$
G&O-Gasoline Stk 329,870$ 348,819$ 367,500$ 367,500$ 360,000$
G&O-Propane Stock 172$ -$ -$ -$ -$
G&O-Diesel Stock 178,302$ 225,876$ 224,008$ 224,008$ 232,650$
G&O-Oil Stock 25,545$ 28,630$ 34,798$ 34,798$ 29,500$
G&O-Anti-Freeze Stock 3,554$ 1,615$ 3,150$ 3,150$ 1,700$
G&O-Diesel exhaust flui 1,355$ 1,221$ 1,234$ 1,234$ 1,275$
Maint. Supplies-Veh & Equip 109,181$ 126,772$ 113,400$ 113,400$ 130,575$
Parts-Vehicle Stock 36,274$ 29,007$ 44,100$ 44,100$ 30,000$
Expendable Parts Stock 3,944$ 887$ 6,300$ 6,300$ 925$
Heavy Eq. Parts - Stock 287,140$ 390,217$ 325,500$ 325,500$ 400,000$
Wearing Apparel 804$ 712$ 1,050$ 1,050$ 1,850$
Tools-Shop 5,714$ 2,543$ 9,450$ 9,450$ 2,700$
Other Oper. Supplies 659$ 1,586$ 1,365$ 1,365$ 1,650$
SUPPLIES TOTAL 987,423$ 1,161,334$ 1,137,608$ 1,137,608$ 1,196,450$
Telephone 1,336$ 1,150$ 1,890$ 1,890$ 1,950$
Gas Service 2,149$ 2,431$ 2,205$ 2,205$ 2,500$
Light & Power 11,038$ 11,382$ 12,600$ 12,600$ 11,800$
Employee Development 1,358$ 1,522$ 1,260$ 1,260$ 1,575$
Dues 959$ 201$ 1,050$ 1,050$ 200$
Repairs 78$ -$ 105$ 105$ 105$
Rpr-Buildings 4,752$ 6,315$ 5,775$ 5,775$ 13,500$
Rpr-Fuel Station 4$ 906$ 2,100$ 2,100$ 1,000$
Other Contractual 21,512$ 2,820$ 5,000$ 5,000$ 3,000$
CONTRACTUAL SERVICES TOTAL 43,186$ 26,727$ 31,985$ 31,985$ 35,630$
Office Equipment -$ -$ 1,500$ 1,500$ 500$
Other Equipment 12,174$ -$ 64,500$ 64,500$ 10,000$
Vehicles -$ -$ 20,000$ 20,000$ -$
CAPITAL OUTLAY TOTAL 12,174$ -$ 86,000$ 86,000$ 10,500$
Health Insurance 42,264$ 46,159$ 45,900$ 45,900$ 42,508$
Workers' Compensation 4,733$ 6,503$ 4,922$ 4,922$ 6,381$
INTERFUND BENEFITS TOTAL 46,997$ 52,662$ 50,822$ 50,822$ 48,889$
CENTRAL GARAGE TOTAL 1,311,755$ 1,491,671$ 1,564,013$ 1,564,013$ 1,546,186$
110
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 and
operate a drive-thru recycling center (SDRC). The subscriptfon recycling program collects about 150 tons an-
nually from about 850 households. The SDRC collected about 535 tons of recyclables in the first year of op-
eratfon (July 2018 to July 2019). Staff consists of one superintendent, one supervisor, 19 full-tfme employ-
ees and multfple temporary seasonal employees as needed throughout the year. The City Commission has
authorized a move to fully automated sanitatfon trucks for 4 out of 5 citywide routes. These new trucks and
sanitatfon carts will be ordered in late 2019 with delivery expected late 2020. Implementatfon is expected in
early 2021.
SDRC 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries Budget -$ -$ 83,400$ 83,400$ 74,490$
OT-Regular -$ -$ -$ -$ 2,149$
Longevity Pay -$ -$ -$ -$ 343$
PERSONNEL SERVICES TOTAL -$ -$ 83,400$ 83,400$ 76,982$
Unemployment -$ -$ 183$ 183$ 146$
Social Security -$ -$ 5,171$ 5,171$ 4,773$
Medicare -$ -$ 1,209$ 1,209$ 1,116$
Life Insurance -$ -$ 834$ 834$ 139$
Kpers -$ -$ 7,414$ 7,414$ 7,398$
Cell Phone Allowance -$ -$ 600$ 600$ 600$
EMPLOYEE BENEFITS TOTAL -$ -$ 15,412$ 15,412$ 14,172$
Office Supplies -$ -$ 200$ 200$ 200$
Gas & Oil -$ 66$ 23,550$ 23,550$ 10,000$
Maint. Supplies-Veh & Equip -$ -$ 27,870$ 27,870$ 35,000$
Parts-Machinery & Equip -$ 439$ 750$ 750$ 450$
Wearing Apparel -$ 1,443$ 1,140$ 1,140$ 1,140$
Tools -$ 6,824$ 100$ 100$ 100$
Public Education Supplies -$ 5,370$ 4,750$ 4,750$ 21,300$
Other Oper. Supplies -$ 16,022$ 5,255$ 5,255$ 2,950$
Buildings & Grounds Supplies -$ 27,670$ -$ -$ 1,000$
SUPPLIES TOTAL -$ 57,835$ 63,615$ 63,615$ 72,140$
Rent/Lease-Buildings -$ 18,913$ 34,250$ 34,250$ 32,725$
Telephone -$ 2,330$ 850$ 850$ -$
Water Service -$ 127$ 12,000$ 12,000$ 250$
Light & Power -$ 831$ -$ -$ 2,500$
Postage -$ -$ 40$ 40$ 40$
Employee Development -$ -$ 400$ 400$ 400$
Rpr-Radio -$ -$ 100$ 100$ 100$
Rpr-Buildings -$ -$ 100$ 100$ 1,000$
Other Contractual -$ 13,024$ -$ -$ 920$
CONTRACTUAL SERVICES TOTAL -$ 35,225$ 47,740$ 47,740$ 37,935$
Vehicles -$ -$ 33,000$ 33,000$ 33,000$
CAPITAL OUTLAY TOTAL -$ -$ 33,000$ 33,000$ 33,000$
Health Insurance -$ -$ 24,000$ 24,000$ 11,376$
Workers' Compensation -$ -$ 2,360$ 2,360$ 800$
INTERFUND BENEFITS TOTAL -$ -$ 26,360$ 26,360$ 12,176$
SDRC TOTAL -$ 93,060$ 269,527$ 269,527$ 246,405$
111
Sanitation Fund
SANITATION 2017 2018 2019 2019 2020
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Sanitation 2,826,961$ 2,941,279$ 3,450,000$ 3,450,000$ 3,450,000$
Investment Income 5,793$ 10,882$ 3,500$ 3,500$ -$
SANITATION TOTAL 2,832,754$ 2,952,161$ 3,453,500$ 3,453,500$ 3,450,000$
SANITATION 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries Budget 545,010$ 667,448$ 684,970$ 684,970$ 839,204$
OT- Regular 8,945$ 6,202$ 10,000$ 10,000$ 8,601$
Longevity Pay 6,671$ 7,133$ 7,000$ 7,000$ 7,742$
Earned Leave 4,274$ 3,709$ 4,500$ 4,500$ 4,500$
PERSONNEL SERVICES TOTAL 564,899$ 684,492$ 706,470$ 706,470$ 860,047$
Unemployment 796$ 1,146$ 1,554$ 1,554$ 1,626$
Social Security 32,992$ 40,015$ 43,801$ 43,801$ 53,044$
Medicare 7,716$ 9,358$ 10,244$ 10,244$ 12,405$
Life Insurance 1,234$ 1,369$ 1,380$ 1,380$ 1,540$
Kpers 48,625$ 63,938$ 62,805$ 62,805$ 82,218$
Cell Phone Allowance 600$ 850$ 610$ 610$ 900$
EMPLOYEE BENEFITS TOTAL 91,963$ 116,676$ 120,394$ 120,394$ 151,733$
Office Supplies 1,407$ 1,069$ 1,250$ 1,250$ 1,125$
Gas & Oil 74,430$ 84,923$ 236,940$ 236,940$ 122,730$
Maint. Supplies-Veh & Equip 160,067$ 170,469$ 392,908$ 392,908$ 178,240$
Parts-Machinery & Equip 26,604$ 106$ 5,000$ 5,000$ 125$
Wearing Apparel 6,913$ 10,241$ 9,300$ 9,300$ 10,550$
Tools 489$ 736$ 500$ 500$ 750$
Public Education Supplies -$ 3$ 10,000$ 10,000$ 60,000$
Other Oper. Supplies 1,922$ 2,492$ 2,700$ 2,700$ 2,600$
Buildings & Grounds Supplies 94$ 65$ 20,000$ 20,000$ 20,000$
SUPPLIES TOTAL 271,926$ 270,105$ 678,598$ 678,598$ 396,120$
Administration & Billing 26,400$ 28,800$ 32,200$ 32,200$ 28,800$
Data Processing Charges -$ 80,000$ 80,000$ 80,000$ 80,000$
Telephone 2,197$ 2,000$ 2,200$ 2,200$ 2,100$
Water Service 2,090$ 2,157$ 2,100$ 2,100$ 2,200$
Postage 13$ 17$ 100$ 100$ 100$
Employee Development 372$ 302$ 600$ 600$ 600$
Dues -$ 83$ -$ -$ 100$
Rpr-Radio 402$ 207$ 500$ 500$ 225$
Rpr-Buildings 3,247$ 1,197$ 500$ 500$ 500$
Solid Waste Disposal 615,715$ 647,554$ 643,385$ 643,385$ 596,700$
Other Contractual 176,975$ 195,893$ 137,052$ 137,052$ 250,220$
CONTRACTUAL SERVICES TOTAL 827,411$ 958,210$ 898,637$ 898,637$ 961,545$
Office Equipment 1,968$ -$ -$ -$ -$
Radios -$ -$ 7,000$ 7,000$ 7,000$
Other Equipment 55,191$ 54,996$ 63,000$ 63,000$ 163,000$
Vehicles -$ 290,009$ 244,500$ 244,500$ 395,000$
CAPITAL OUTLAY TOTAL 57,159$ 345,005$ 314,500$ 314,500$ 565,000$
Health Insurance 124,616$ 142,772$ 132,182$ 132,182$ 160,495$
Workers' Compensation 15,303$ 12,089$ 15,915$ 15,915$ 14,793$
INTERFUND BENEFITS TOTAL 139,919$ 154,861$ 148,098$ 148,098$ 175,288$
Interfund Serv. Prov.376,500$ 411,500$ 411,500$ 411,500$ 417,350$
TRANSFERS TOTAL 376,500$ 411,500$ 411,500$ 411,500$ 417,350$
SANITATION TOTAL 2,329,777$ 2,940,848$ 3,278,196$ 3,278,196$ 3,527,083$
112
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 540 lbs. Loads of 540 lbs. or more will be $36.00 per ton.
There are separate fees for other materials such as tfres, dirt, rock, concrete, asbestos, contaminated soil,
etc.
SOLID WASTE 2017 2018 2019 2019 2020
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Solid Waste 2,593,911$ 2,521,069$ 2,369,000$ 2,369,000$ 2,614,000$
Solid Waste-Internal 558,980$ 572,131$ 475,000$ 475,000$ 500,000$
Investment Income 14,079$ 31,711$ 4,000$ 4,000$ -$
Recycled Material 7,267$ 8,673$ 7,000$ 7,000$ 7,000$
Other Miscellaneous 20,552$ 18,894$ 25,000$ 25,000$ 25,000$
SOLID WASTE TOTAL 3,194,789$ 3,152,476$ 2,880,000$ 2,880,000$ 3,146,000$
SOLID WASTE 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries Budget 339,052$ 322,833$ 398,672$ 398,672$ 378,160$
PT- Salaries 48,806$ 49,689$ 34,896$ 34,896$ 54,252$
OT- Regular 4,814$ 3,246$ 3,135$ 3,135$ 3,698$
Longevity Pay 4,656$ 4,657$ 6,996$ 6,996$ 5,469$
Earned Leave 5,153$ 5,279$ 3,444$ 3,444$ 3,444$
PERSONNEL SERVICES TOTAL 402,480$ 385,704$ 447,144$ 447,144$ 445,022$
Unemployment 549$ 624$ 976$ 976$ 839$
Social Security 22,822$ 21,871$ 27,509$ 27,509$ 27,378$
Medicare 5,337$ 5,115$ 6,434$ 6,434$ 6,403$
Life Insurance 939$ 808$ 1,023$ 1,023$ 795$
Kpers 34,464$ 35,758$ 39,445$ 39,445$ 42,436$
Cell Phone Allowance 598$ 563$ 610$ 610$ 600$
EMPLOYEE BENEFITS TOTAL 64,709$ 64,739$ 75,997$ 75,997$ 78,450$
113
Solid Waste Fund
SOLID WASTE 2017 2018 2019 2019 2020
EXPENDITURES, cont.ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Office Supplies 1,520$ 1,419$ 1,488$ 1,488$ 1,460$
Sand, Rock, Gravel & Sa 18,401$ 11,215$ 21,675$ 21,675$ 21,700$
Gas & Oil 116,549$ 142,059$ 121,683$ 121,683$ 146,300$
Maint. Supplies-Veh & Equip 51,588$ 117,653$ 139,532$ 139,532$ 139,500$
Wearing Apparel 1,976$ 2,032$ 2,271$ 2,271$ 2,100$
Protective Clothing 206$ -$ -$ -$ 350$
Tools 83$ 161$ 176$ 176$ 165$
Public Education Supplies -$ -$ 209$ 209$ 200$
Other Oper. Supplies 11,843$ 9,459$ 9,934$ 9,934$ 9,750$
SUPPLIES TOTAL 202,167$ 283,999$ 296,969$ 296,969$ 321,525$
Engineering Services 43,500$ 38,500$ 35,291$ 35,291$ 204,000$
Data Processing Charges -$ 65,000$ 65,000$ 65,000$ 65,000$
Tire Disposal 4,659$ 4,823$ 4,906$ 4,906$ 6,450$
Waste Management 34,579$ 14,248$ 55,588$ 55,588$ 14,675$
Telephone 3,196$ 3,144$ 2,459$ 2,459$ 3,250$
Gas Service 4,532$ 5,029$ 2,800$ 2,800$ 5,200$
Water Service 2,695$ 1,905$ 2,293$ 2,293$ 1,975$
Light & Power 12,177$ 10,547$ 11,268$ 11,268$ 12,000$
Employee Development 593$ 212$ 639$ 639$ 3,370$
Dues 552$ 388$ 650$ 650$ 670$
Rpr-Radio 50$ 80$ 165$ 165$ 100$
Rpr-Buildings 18,237$ 4,673$ 6,273$ 6,273$ 49,825$
Credit Card Fees/Expens 3,885$ 4,046$ 3,010$ 3,010$ -$
Other Contractual 26,969$ 27,891$ 37,900$ 37,900$ 30,000$
County Maintenance Fee -$ -$ -$ -$ 136,000$
Solid Waste Fees 93,067$ 85,908$ 96,800$ 96,800$ 85,000$
CONTRACTUAL SERVICES TOTAL 248,690$ 266,393$ 325,043$ 325,043$ 617,515$
Principal - City Share 180,000$ 375,000$ 180,000$ 180,000$ 180,000$
Interest - City Share 59,149$ 34,168$ 59,149$ 59,149$ 59,149$
DEBT SERVICE TOTAL 239,149$ 409,168$ 239,149$ 239,149$ 239,149$
Other Equipment 300,000$ 347,820$ 9,850$ 9,850$ 67,800$
Vehicles -$ -$ 253,000$ 253,000$ 41,400$
Buildings -$ -$ -$ -$ 73,000$
CAPITAL OUTLAY TOTAL 300,000$ 347,820$ 262,850$ 262,850$ 182,200$
Health Insurance 96,982$ 91,950$ 108,701$ 108,701$ 101,328$
Workers' Compensation 10,517$ 14,450$ 10,938$ 10,938$ 16,302$
INTERFUND BENEFITS TOTAL 107,499$ 106,400$ 119,638$ 119,638$ 117,630$
Interfund Serv. Prov.540,000$ 625,000$ 575,000$ 575,000$ -$
Transfers-interfund -$ -$ 600,000$ 600,000$ 594,200$
TRANSFERS TOTAL 540,000$ 625,000$ 1,175,000$ 1,175,000$ 594,200$
SOLID WASTE TOTAL 2,104,694$ 2,489,222$ 2,941,791$ 2,941,791$ 2,595,691$
114
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 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries Budget 42,352$ 44,409$ 46,580$ 46,580$ 48,471$
OT- Regular 379$ 426$ 523$ 523$ 576$
Longevity Pay 1,435$ 1,477$ 1,500$ 1,500$ 1,561$
PERSONNEL SERVICES TOTAL 44,166$ 46,311$ 48,602$ 48,602$ 50,607$
Unemployment 62$ 77$ 107$ 107$ 96$
Social Security 2,591$ 2,695$ 3,013$ 3,013$ 3,138$
Medicare 606$ 630$ 705$ 705$ 734$
Life Insurance 108$ 112$ 113$ 113$ 91$
Kpers 3,993$ 4,439$ 4,321$ 4,321$ 4,863$
Cell Phone Allowance -$ -$ 300$ 300$ 300$
EMPLOYEE BENEFITS TOTAL 7,359$ 7,953$ 8,558$ 8,558$ 9,222$
Office Supplies 1,208$ 273$ 105$ 105$ 105$
Wearing Apparel 493$ 265$ 677$ 677$ 460$
Tools 1$ 49$ 53$ 53$ 1,125$
Public Education Supplies 22,142$ 13,515$ 14,858$ 14,858$ 18,150$
Other Oper. Supplies 7,520$ 6,391$ 8,992$ 8,992$ 7,965$
Buildings & Grounds Supplies 75$ 354$ 89$ 89$ 85$
SUPPLIES TOTAL 31,440$ 20,847$ 24,774$ 24,774$ 27,890$
Telephone 795$ 1,156$ 840$ 840$ 1,200$
Employee Development 1,792$ 251$ 2,625$ 2,625$ 2,500$
Dues 250$ 250$ 263$ 263$ 250$
Rpr-Buildings 27$ 990$ 368$ 368$ 368$
Other Contractual 24,306$ 33,622$ 29,978$ 29,978$ 32,775$
CONTRACTUAL SERVICES TOTAL 27,170$ 36,269$ 34,073$ 34,073$ 37,093$
Health Insurance 12,219$ 12,645$ 12,574$ 12,574$ 12,696$
Workers' Compensation 410$ 550$ 426$ 426$ 590$
INTERFUND BENEFITS TOTAL 12,629$ 13,195$ 13,000$ 13,000$ 13,286$
HAZARDOUS WASTE TOTAL 122,764$ 124,575$ 129,007$ 129,007$ 138,098$
115
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 six-hole short course. There is a spacious driving range, putting green, and a state-
-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 2017 2018 2019 2019 2020
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Sales Tax--Countywide 25,656$ 24,638$ 26,650$ 26,650$ -$
Electric Carts 145,236$ 138,895$ 152,498$ 152,498$ 145,000$
Pull Carts 140$ 57$ 150$ 150$ -$
Cart Storage 5,965$ 5,232$ 6,600$ 6,600$ 5,500$
Other Rental 3,190$ 2,417$ 2,500$ 2,500$ 2,400$
Membership Fees 196,928$ 212,194$ 204,750$ 204,750$ 215,000$
Green Fees 254,980$ 211,239$ 267,750$ 267,750$ 240,000$
Trail Fees 4,891$ 4,520$ 5,250$ 5,250$ 7,000$
Driving Range 25,393$ 24,322$ 28,350$ 28,350$ 27,000$
First Tee Registation 9,885$ 4,514$ 8,499$ 8,499$ 8,500$
Food/Beverage 31,951$ 30,370$ 45,000$ 45,000$ 45,000$
Food/Beverage--Beer Sal 28,092$ 25,044$ 28,000$ 28,000$ 28,000$
Pro Shop 66,060$ 72,213$ 70,000$ 70,000$ 75,000$
Other Reimbursements -$ 1,109$ -$ -$
Investment Income 344$ 545$ 350$ 350$ 350$
Other Miscellaneous 75,448$ 127,710$ 120,000$ 120,000$ 130,000$
GOLF TOTAL 874,160$ 885,019$ 966,347$ 966,347$ 928,750$
GOLF 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries Budget 211,724$ 251,759$ 259,283$ 259,283$ 268,838$
PT- Salaries 105,174$ 125,942$ 115,000$ 115,000$ 129,000$
OT- Regular 6,482$ 7,411$ 7,000$ 7,000$ 6,786$
Longevity Pay 2,702$ 2,828$ 2,750$ 2,750$ 3,360$
Earned Leave 3,841$ 2,625$ 4,000$ 4,000$ 4,000$
PERSONNEL SERVICES TOTAL 329,923$ 390,565$ 388,033$ 388,033$ 411,983$
Unemployment 475$ 672$ 854$ 854$ 775$
Social Security 19,471$ 23,100$ 24,058$ 24,058$ 25,295$
Medicare 4,554$ 5,402$ 5,626$ 5,626$ 5,916$
Life Insurance 472$ 568$ 500$ 500$ 502$
Kpers 19,552$ 24,647$ 21,273$ 21,273$ 26,810$
Cell Phone Allowance 600$ 600$ 650$ 650$ 600$
EMPLOYEE BENEFITS TOTAL 45,124$ 54,989$ 52,961$ 52,961$ 59,898$
116
Golf Fund
GOLF 2017 2018 2019 2019 2020
EXPENDITURES, cont.ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Office Supplies 944$ 559$ 500$ 500$ 500$
Irrigation Supplies 24,043$ 37,257$ 25,000$ 25,000$ 20,000$
Gas & Oil 15,473$ 22,707$ 25,000$ 25,000$ 25,000$
Maint. Supplies-Veh & Equip 44,601$ 25,470$ 45,000$ 45,000$ 30,000$
Parts-Machinery & Equip 2,672$ 1,974$ 2,100$ 2,100$ 2,100$
Chemicals 60,927$ 59,394$ 64,000$ 64,000$ 63,000$
Wearing Apparel 513$ 374$ 800$ 800$ 400$
Safety Equip & Supplies -$ 622$ 600$ 600$ 600$
Tools 708$ 1,317$ 1,200$ 1,200$ 1,200$
Mach. & Equip. (<$250)700$ 1,044$ 1,000$ 1,000$ 1,000$
Recreation Supplies 46,595$ 20,808$ 45,000$ 45,000$ 45,000$
Seeds, Plants, Trees 7,392$ 8,565$ 8,000$ 8,000$ 8,000$
Other Oper. Supplies 4,006$ 2,226$ 2,500$ 2,500$ 2,500$
Pro Shop 265$ 439$ 2,000$ 2,000$ 2,000$
Pro Shop Merchandise 61,133$ 73,449$ 55,000$ 55,000$ 55,000$
Snack Bar 43,187$ 39,760$ 46,000$ 46,000$ 43,000$
Driving Range 5,060$ 154$ 5,000$ 5,000$ 5,000$
SUPPLIES TOTAL 318,219$ 296,119$ 328,700$ 328,700$ 304,300$
Sales Tax 16,431$ 28,858$ 25,000$ 25,000$ -$
Telephone 7,619$ 7,141$ 7,500$ 7,500$ 7,500$
Gas Service 6,310$ 6,172$ 6,000$ 6,000$ 6,200$
Solid Waste Disposal 1,920$ 2,240$ 1,700$ 1,700$ 2,000$
Water Service 3,712$ 3,678$ 3,800$ 3,800$ 3,600$
Light & Power 45,212$ 38,212$ 43,000$ 43,000$ 40,000$
Postage 647$ 833$ 500$ 500$ 600$
Employee Development 2,605$ 3,611$ 2,500$ 2,500$ 3,000$
Dues 242$ 210$ 500$ 500$ 1,000$
Printing 1,978$ 88$ 1,000$ 1,000$ 500$
Advertising & Promotion 1,521$ 2,227$ 2,500$ 2,500$ 2,000$
Rental Cart Repair 3,220$ 1,551$ 1,000$ 1,000$ 1,000$
Rpr-Buildings 5,950$ 9,890$ 10,000$ 10,000$ 10,000$
Credit Card Fees/Expens 17,269$ 19,141$ 19,000$ 19,000$ -$
Refunds 640$ 100$ -$ -$ -$
Other Contractual 779$ 404$ 1,000$ 1,000$ 1,000$
CONTRACTUAL SERVICES TOTAL 116,055$ 124,355$ 125,000$ 125,000$ 78,400$
Other Equipment 1,826$ 24,731$ 2,000$ 2,000$ 2,000$
CAPITAL OUTLAY TOTAL 1,826$ 24,731$ 2,000$ 2,000$ 2,000$
Health Insurance 44,566$ 56,941$ 56,623$ 56,623$ 57,168$
Workers' Compensation 2,393$ 3,140$ 2,489$ 2,489$ 3,221$
INTERFUND BENEFITS TOTAL 46,959$ 60,081$ 59,112$ 59,112$ 60,389$
GOLF TOTAL 858,107$ 950,840$ 955,806$ 955,806$ 916,971$
117
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118
PROPRIETARY
FUNDS
119
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 58 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, department and budget 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 over 20,200 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 works 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 is approximately 2.0 billion gallons per day. The water is chemically treated to meet or ex-
ceed standards of the Kansas State Department of Health and Environment (KDHE) and the U.S. Environmen-
tal 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, 333 miles of water main, 2,440 fire hydrants and 20,200 water 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 4.0 mgd. Total wastewater treated averages about 1.4 billion gallons. Over 1,000 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 11 industrial users are permitted and monitored to ensure dis-
charge water meets the City’s Industrial Pretreatment requirements.
120
Water and Wastewater Fund Revenues
The Wastewater Collectfon staff provides customer service and maintains the Wastewater Collectfon
System, which consists of 231 miles of sanitary sewer mains, 4,825 manholes and 59 wastewater pump
statfons.
Current objectfves include annual replacement of water mains, management of the Smoky Hill River
Renewal Project, rehabilitatfon of the Wastewater Treatment Plant to current EPA standards, construct
a new South Wellfield Water Treatment Plant and manage the clean-up of groundwater contaminatfon
at the former Schilling Air Force Base.
WATER AND WASTEWATER FUND 2017 2018 2019 2019 2020
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Water Charges 10,501,259$ 10,524,689$ 11,184,971$ 11,184,971$ 11,895,000$
Front Footage & Tapping 38,001$ 28,053$ 125,000$ 125,000$ 30,000$
Meter Deposits 139,059$ 148,222$ 140,000$ 140,000$ -$
Meter Pit Installation 14,400$ 8,100$ 15,000$ 15,000$ 15,000$
Pretreatment Permit 1,100$ 1,400$ -$ -$ 1,000$
Sewer Charges 8,657,280$ 8,959,480$ 9,285,348$ 9,285,348$ 9,927,000$
Sanitation Bill Charge 26,400$ 28,800$ 32,200$ 32,200$ 28,800$
Internal Water Charges 40,737$ 33,350$ 45,000$ 45,000$ 40,000$
Internal Sewer Charges 40,737$ 33,350$ 45,000$ 45,000$ 40,000$
Sales Tax Collected 204,433$ 198,531$ 200,000$ 200,000$ -$
Investment Income 61,765$ 97,347$ 25,000$ 25,000$ 90,000$
Sale of Commodities 5,349$ 4,754$ 10,000$ 10,000$ 5,000$
Other Miscellaneous 173$ 347$ -$ -$ -$
WATER AND WASTE WATER FUND TOTAL $ 19,730,693 $ 20,066,424 $ 21,107,519 $ 21,107,519 $ 22,071,800
121
Water Customer Accounting
WATER CUSTOMER ACCOUNTING 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries Budget 200,401$ 260,203$ 251,689$ 251,689$ 243,760$
OT- Regular 2,578$ 3,812$ 3,000$ 3,000$ 2,951$
Longevity Pay 3,535$ 3,479$ 5,400$ 5,400$ 1,785$
PERSONNEL SERVICES TOTAL 206,514$ 267,494$ 260,089$ 260,089$ 248,495$
Unemployment 287$ 440$ 572$ 572$ 472$
Social Security 11,979$ 15,444$ 16,126$ 16,126$ 15,407$
Medicare 2,802$ 3,612$ 3,771$ 3,771$ 3,603$
Life Insurance 514$ 639$ 550$ 550$ 447$
Kpers 18,051$ 25,168$ 23,122$ 23,122$ 23,880$
EMPLOYEE BENEFITS TOTAL 33,633$ 45,304$ 44,141$ 44,141$ 43,810$
Petty Cash-Short 248$ 270$ -$ -$ 400$
Office Supplies 5,133$ 1,870$ 4,000$ 4,000$ 3,000$
Tools -$ -$ 500$ 500$ -$
SUPPLIES TOTAL 5,381$ 2,140$ 4,500$ 4,500$ 3,400$
Legal Services 22,776$ 79,863$ 50,000$ 50,000$ 85,000$
Ks Water Protection Fee -$ 211,712$ 70,000$ 70,000$ 65,000$
Clean Water Fees -$ 198,481$ 65,000$ 65,000$ 60,000$
Sales Tax 218,660$ 236,008$ 245,000$ 245,000$ -$
Int. On Meter Deposits 858$ 1,390$ 500$ 500$ 1,500$
Refunded Meter Deposits 141,884$ 140,478$ 150,000$ 150,000$ -$
Telephone 4,965$ 4,573$ 4,000$ 4,000$ 4,800$
Postage 104,386$ 113,347$ 120,000$ 120,000$ 115,000$
Employee Development -$ 151$ 1,000$ 1,000$ 1,000$
Dues 1,470$ 1,470$ 2,000$ 2,000$ 2,000$
Printing 19,149$ 19,645$ 22,000$ 22,000$ 22,000$
Rpr-Off. Equip.918$ 1,181$ 2,000$ 2,000$ 2,000$
Credit Card Fees/Expens 90,046$ 93,774$ 80,000$ 80,000$ -$
Other Contractual 152,602$ 169,810$ 171,750$ 171,750$ 171,750$
Low Income Assistance 4,883$ 4,197$ 6,000$ 6,000$ 6,000$
CONTRACTUAL SERVICES TOTAL 762,599$ 1,276,080$ 989,250$ 989,250$ 536,050$
Computers/Technology -$ 615$ 25,000$ 25,000$ 25,000$
CAPITAL OUTLAY TOTAL -$ 615$ 25,000$ 25,000$ 25,000$
Health Insurance 53,715$ 64,375$ 68,532$ 68,532$ 67,848$
Workers' Compensation 8,820$ 12,117$ 9,173$ 9,173$ 10,896$
INTERFUND BENEFITS TOTAL 62,535$ 76,492$ 77,705$ 77,705$ 78,744$
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 $ 1,870,663 $ 2,468,124 $ 2,200,685 $ 2,200,685 $ 1,735,499
122
Utilities Administration
UTILITIES ADMINISTRATION 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries Budget 605,150$ 617,878$ 687,015$ 687,015$ 906,671$
PT- Salaries -$ -$ 4,844$ 4,844$ 4,844$
OT- Regular 3,048$ 5,241$ 2,153$ 2,153$ 2,940$
Longevity Pay 2,657$ 2,825$ 3,135$ 3,135$ 3,371$
Earned Leave 31,743$ 15,280$ 32,291$ 32,291$ 32,291$
PERSONNEL SERVICES TOTAL 642,597$ 641,222$ 729,437$ 729,437$ 950,116$
Unemployment 883$ 1,072$ 1,605$ 1,605$ 1,751$
Social Security 36,905$ 37,540$ 45,225$ 45,225$ 56,798$
Medicare 8,631$ 8,860$ 10,577$ 10,577$ 13,367$
Life Insurance 1,340$ 1,351$ 1,400$ 1,400$ 1,651$
Kpers 53,788$ 59,061$ 64,847$ 64,847$ 88,122$
Cell Phone Allowance 1,923$ 1,600$ 1,940$ 1,940$ 2,100$
Transportation Allowance 3,696$ 3,696$ 3,700$ 3,700$ 4,004$
EMPLOYEE BENEFITS TOTAL 107,165$ 113,180$ 129,294$ 129,294$ 167,793$
Office Supplies 763$ 1,135$ 746$ 746$ 1,000$
Books & Periodicals -$ -$ 683$ 683$ 500$
Gas & Oil 418$ 223$ 420$ 420$ 400$
Maint. Supplies-Veh & Equip 57$ 663$ 935$ 935$ 900$
Maintenance Supplies -$ -$ 200$ 200$ -$
Other Oper. Supplies -$ -$ 84$ 84$ -$
SUPPLIES TOTAL 1,238$ 2,021$ 3,066$ 3,066$ 2,800$
Engineering Services 7,500$ -$ 26,250$ 26,250$ 25,000$
Auditing Services 21,465$ 43,885$ 36,750$ 36,750$ 28,000$
Rent/Lease - Buildings 73,481$ 79,686$ 100,000$ 100,000$ 85,000$
Telephone 1,744$ 1,918$ 1,533$ 1,533$ 2,000$
Postage 673$ 735$ 735$ 735$ 750$
Employee Development 2,930$ 3,433$ 3,560$ 3,560$ 3,600$
Dues 607$ 627$ 357$ 357$ 700$
Legal Notices -$ 855$ -$ -$ 1,000$
Printing -$ 1,264$ 63$ 63$ 1,300$
Other Contractual 14,689$ 22,306$ 10,017$ 10,017$ 23,000$
CONTRACTUAL SERVICES TOTAL 123,088$ 154,708$ 179,265$ 179,265$ 170,350$
Health Insurance 87,704$ 83,752$ 91,291$ 91,291$ 125,702$
Workers' Compensation 20,790$ 27,201$ 21,622$ 21,622$ 38,887$
INTERFUND BENEFITS TOTAL 108,494$ 110,953$ 112,913$ 112,913$ 164,589$
Franchise Fees 1,200,000$ 1,200,000$ 1,200,000$ 1,200,000$ 1,439,750$
Interfund Serv. Prov.1,450,000$ 1,650,000$ 1,650,000$ 1,650,000$ 1,650,000$
Transfers-Interfund -$ -$ 30,000$ 30,000$ -$
TRANSFERS TOTAL 2,650,000$ 2,850,000$ 2,880,000$ 2,880,000$ 3,089,750$
UTILITIES ADMINISTRATION TOTAL 3,632,582$ 3,872,084$ 4,033,974$ 4,033,974$ 4,545,398$
123
Water Operations
WATER OPERATIONS 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries Budget 521,256$ 501,340$ 575,640$ 575,640$ 610,783$
OT- Regular 81,621$ 76,511$ 38,038$ 38,038$ 77,217$
Longevity Pay 7,560$ 6,167$ 9,144$ 9,144$ 7,480$
PERSONNEL SERVICES TOTAL 610,437$ 584,018$ 622,822$ 622,822$ 695,480$
Unemployment 893$ 973$ 1,370$ 1,370$ 1,321$
Social Security 37,010$ 34,099$ 38,615$ 38,615$ 43,120$
Medicare 8,656$ 7,975$ 9,031$ 9,031$ 10,084$
Life Insurance 1,160$ 1,125$ 1,275$ 1,275$ 1,252$
Kpers 54,042$ 55,079$ 55,369$ 55,369$ 66,836$
Cell Phone Allowance 238$ -$ 310$ 310$ -$
EMPLOYEE BENEFITS TOTAL 101,997$ 99,252$ 105,970$ 105,970$ 122,613$
Office Supplies 2,110$ 2,017$ 5,166$ 5,166$ 2,500$
Gas & Oil 1,889$ 5,228$ 5,754$ 5,754$ 6,000$
Diesel 1,216$ 485$ 1,082$ 1,082$ 1,100$
Maint. Supplies-Veh & Equip 5,435$ 2,240$ 2,720$ 2,720$ 2,800$
Chem.- Lime 364,719$ 357,010$ 388,500$ 388,500$ 396,000$
Chem.- Soda Ash 293,313$ 312,926$ 420,000$ 420,000$ 328,000$
Chem.- Alum 144,390$ 151,422$ 166,950$ 166,950$ 168,000$
Chem.- Co2 31,490$ 38,324$ 39,900$ 39,900$ 43,000$
Chem.-Miscellaneous 8,047$ 13,238$ 9,450$ 9,450$ 14,000$
Chem.- Ammonia 20,521$ 24,849$ 22,050$ 22,050$ 25,000$
Chem.- Chlorine 35,596$ 43,833$ 44,100$ 44,100$ 45,000$
Chem-Blended Poly 17,039$ -$ 21,000$ 21,000$ 21,000$
Chem-Soda Hex 15,574$ 7,476$ 18,900$ 18,900$ 18,000$
Chem-Fluoride 7,540$ 6,833$ 8,400$ 8,400$ 8,900$
Chem-Polymer 1,952$ 4,020$ 8,400$ 8,400$ 4,500$
Chem-Caustic Soda -$ -$ 3,150$ 3,150$ -$
Wearing Apparel 2,652$ 2,070$ 1,911$ 1,911$ 2,100$
Protective Clothing 123$ 192$ 767$ 767$ 400$
Laboratory Supplies 73,510$ 67,376$ 69,542$ 69,542$ 70,000$
Tools 353$ 1,874$ 1,197$ 1,197$ 1,200$
Maint Supply-Storage Tanks 2,408$ 8,574$ 546$ 546$ 8,500$
Maint Supply-Equipment 442$ -$ -$ -$ -$
Maint Supply-Pumping Stations 51,764$ 14,026$ 57,750$ 57,750$ 35,000$
Maint Supply-Sludge Lines 1,903$ 1,782$ 21,000$ 21,000$ 4,000$
Maint Supply-Wells 26,213$ 2,414$ 180,600$ 180,600$ 100,000$
Maint Supply-Process Equip.55,194$ 65,171$ 126,000$ 126,000$ 85,000$
Maint Supply-Monitors & Tele.15,012$ 13,663$ 37,275$ 37,275$ 15,000$
Maint Supply-River Pumps -$ 569$ 26,250$ 26,250$ 26,250$
Other Oper. Supplies 14,486$ 15,231$ 15,561$ 15,561$ 15,500$
Buildings & Grounds Supplies 18,031$ 27,720$ 31,521$ 31,521$ 30,000$
SUPPLIES TOTAL 1,212,923$ 1,190,563$ 1,735,440$ 1,735,440$ 1,476,750$
124
Water Operations
WATER OPERATIONS 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Telephone 5,541$ 4,680$ 9,902$ 9,902$ 6,000$
Gas Service 14,531$ 20,392$ 10,217$ 10,217$ 21,500$
Water Service 5,392$ 4,163$ 3,980$ 3,980$ 5,000$
L&P-Wells 52,651$ 47,535$ 54,810$ 54,810$ 55,000$
L&P-Rvr Intke 20,531$ 24,885$ 18,585$ 18,585$ 25,000$
L&P-Filter Bldg 47,749$ 37,448$ 49,088$ 49,088$ 45,000$
L&P-Twrs & Vals 5,906$ 5,656$ 5,786$ 5,786$ 6,300$
L&P-Hs & Bps 285,576$ 265,245$ 258,731$ 258,731$ 270,000$
L&P-Chemical 105,431$ 102,497$ 107,751$ 107,751$ 108,000$
L&P Fire Pump Station 9,085$ 24,874$ 7,949$ 7,949$ 25,500$
Employee Development 2,864$ 2,719$ 2,888$ 2,888$ 3,000$
Other Contractual 12,860$ 14,935$ 18,071$ 18,071$ 16,500$
CONTRACTUAL SERVICES TOTAL 568,117$ 555,031$ 547,754$ 547,754$ 586,800$
Other Equipment 5,113$ 62,001$ 15,000$ 15,000$ 31,000$
CAPITAL OUTLAY TOTAL 5,113$ 62,001$ 15,000$ 15,000$ 31,000$
Health Insurance 108,243$ 119,788$ 123,573$ 123,573$ 132,720$
Workers' Compensation 17,029$ 23,394$ 17,710$ 17,710$ 27,046$
INTERFUND BENEFITS TOTAL 125,272$ 143,182$ 141,283$ 141,283$ 159,766$
WATER OPERATIONS TOTAL 2,623,858$ 2,634,045$ 3,168,268$ 3,168,268$ 3,072,408$
125
Water Distribution
WATER DISTRIBUTION 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries Budget 508,805$ 463,719$ 536,788$ 536,788$ 667,914$
PT- Salaries -$ -$ 8,151$ 8,151$ -$
OT- Regular 30,099$ 37,326$ 38,038$ 38,038$ 34,104$
Longevity Pay 5,790$ 5,520$ 6,322$ 6,322$ 6,545$
PERSONNEL SERVICES TOTAL 544,694$ 506,565$ 589,299$ 589,299$ 708,563$
Unemployment 752$ 824$ 1,296$ 1,296$ 1,346$
Social Security 31,213$ 28,909$ 36,537$ 36,537$ 43,931$
Medicare 7,300$ 6,761$ 8,545$ 8,545$ 10,274$
Life Insurance 1,269$ 1,107$ 1,264$ 1,264$ 1,275$
Kpers 46,561$ 47,533$ 52,389$ 52,389$ 68,093$
Cell Phone Allowance 1,323$ 500$ 660$ 660$ 600$
EMPLOYEE BENEFITS TOTAL 88,417$ 85,634$ 100,691$ 100,691$ 125,520$
Office Supplies 1,315$ 2,089$ 578$ 578$ 1,500$
Sand, Rock, Gravel & Sa 3,469$ 1,534$ 3,266$ 3,266$ 3,000$
Gas & Oil 23,704$ 22,139$ 22,050$ 22,050$ 25,000$
Maint. Supplies-Veh & Equip 19,380$ 24,131$ 25,389$ 25,389$ 26,000$
Signs 2,994$ 5,602$ -$ -$ 3,000$
Wearing Apparel 4,259$ 6,610$ 6,384$ 6,384$ 7,000$
Protective Clothing 1,557$ -$ 2,363$ 2,363$ 1,500$
Tools 1,880$ 5,444$ 6,762$ 6,762$ 6,000$
Meter Maint. Supply 2,208$ 16,315$ 1,302$ 1,302$ 42,000$
Maint Supply-Mains 97,365$ 59,122$ 83,822$ 83,822$ 81,500$
Maint Supply-Service Lines 95,560$ 133,893$ 193,463$ 193,463$ 140,000$
Maint Supply-Hydrants 1,384$ 7,143$ 3,287$ 3,287$ 59,500$
Maint Supply-Equipment 4,194$ 1,166$ 6,479$ 6,479$ 4,000$
Maint Supply-Street Cut Repair 320,953$ 258,982$ 204,750$ 204,750$ 250,000$
Other Oper. Supplies 12,413$ 7,423$ 12,149$ 12,149$ 10,000$
Buildings & Grounds Supplies 683$ 1,963$ 2,037$ 2,037$ 2,500$
SUPPLIES TOTAL 593,318$ 553,554$ 574,077$ 574,077$ 662,500$
Telephone 4,137$ 4,985$ 5,150$ 5,150$ 5,250$
Gas Service 5,040$ 4,311$ 1,943$ 1,943$ 4,600$
Water Service -$ -$ 368$ 368$ 300$
Light & Power 4,379$ 4,117$ 4,515$ 4,515$ 4,500$
Employee Development 3,215$ 2,435$ 4,316$ 4,316$ 4,300$
Other Contractual 32,293$ 44,331$ 31,301$ 31,301$ 35,000$
CONTRACTUAL SERVICES TOTAL 49,064$ 60,179$ 47,591$ 47,591$ 53,950$
Other Equipment 18,977$ 1,378$ 33,000$ 33,000$ 25,500$
CAPITAL OUTLAY TOTAL 18,977$ 1,378$ 33,000$ 33,000$ 25,500$
Health Insurance 165,008$ 155,164$ 141,701$ 141,701$ 188,191$
Workers' Compensation 11,970$ 16,444$ 12,449$ 12,449$ 22,406$
INTERFUND BENEFITS TOTAL 176,978$ 171,608$ 154,150$ 154,150$ 210,597$
WATER DISTRIBUTION TOTAL 1,471,448$ 1,378,917$ 1,498,808$ 1,498,808$ 1,786,629$
126
Wastewater Operations
WASTEWATER OPERATIONS 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries Budget 449,763$ 467,706$ 521,663$ 521,663$ 530,781$
OT- Regular 43,954$ 34,767$ 32,000$ 32,000$ 40,519$
Longevity Pay 6,850$ 7,186$ 8,300$ 8,300$ 6,944$
PERSONNEL SERVICES TOTAL 500,566$ 509,658$ 561,963$ 561,963$ 578,243$
Unemployment 707$ 847$ 1,236$ 1,236$ 1,099$
Social Security 29,417$ 29,726$ 34,842$ 34,842$ 35,851$
Medicare 6,880$ 6,952$ 8,148$ 8,148$ 8,385$
Life Insurance 1,000$ 1,033$ 950$ 950$ 1,041$
Kpers 43,772$ 47,421$ 49,959$ 49,959$ 55,569$
Cell Phone Allowance 300$ 300$ 310$ 310$ -$
EMPLOYEE BENEFITS TOTAL 82,076$ 86,279$ 95,445$ 95,445$ 101,944$
Office Supplies 548$ 660$ 1,092$ 1,092$ 1,000$
Books & Periodicals -$ -$ 53$ 53$ 100$
Sand, Rock, Gravel & Sa 641$ -$ -$ -$ -$
Gas & Oil 2,423$ 1,892$ 2,562$ 2,562$ 2,500$
Maint. Supplies-Veh & Equip 5,337$ 6,782$ 4,400$ 4,400$ 5,500$
Chemicals 19,001$ 43,163$ 55,000$ 55,000$ 50,000$
Wearing Apparel 1,858$ 1,420$ 1,628$ 1,628$ 1,700$
Protective Clothing 921$ 695$ 966$ 966$ 1,000$
Laboratory Supplies 43,983$ 38,014$ 45,854$ 45,854$ 45,000$
Safety Equipment & Supplies 1,361$ 2,641$ 1,376$ 1,376$ 2,000$
Tools 1,810$ 1,498$ 1,617$ 1,617$ 1,600$
Meter Maint. Supply 30,403$ 20,657$ 29,852$ 29,852$ 30,000$
Maint Supply-Equipment 83,884$ 88,572$ 141,750$ 141,750$ 110,000$
Other Oper. Supplies 5,261$ 2,840$ 2,058$ 2,058$ 3,500$
Buildings & Grounds Supplies 13,900$ 15,651$ 17,157$ 17,157$ 18,000$
SUPPLIES TOTAL 211,332$ 224,485$ 305,362$ 305,362$ 271,900$
Telephone 1,990$ 1,792$ 1,827$ 1,827$ 2,000$
Gas Service 20,567$ 23,087$ 16,055$ 16,055$ 24,000$
Water Service 65,393$ 52,568$ 60,260$ 60,260$ 60,000$
Light & Power 209,744$ 190,066$ 197,841$ 197,841$ 201,500$
Employee Development 3,884$ 2,798$ 3,486$ 3,486$ 4,050$
Dues 160$ 415$ 347$ 347$ 450$
Other Contractual 243,352$ 200,161$ 277,410$ 277,410$ 259,000$
CONTRACTUAL SERVICES TOTAL 545,091$ 470,886$ 557,225$ 557,225$ 551,000$
Other Equipment -$ 11,300$ 24,000$ 24,000$ 41,900$
CAPITAL OUTLAY TOTAL -$ 11,300$ 24,000$ 24,000$ 41,900$
Health Insurance 109,793$ 115,195$ 114,550$ 114,550$ 129,652$
Workers' Compensation 8,316$ 11,424$ 8,649$ 8,649$ 12,593$
INTERFUND BENEFITS TOTAL 118,109$ 126,619$ 123,198$ 123,198$ 142,245$
WASTEWATER OPERATIONS TOTAL 1,457,174$ 1,429,227$ 1,667,193$ 1,667,193$ 1,687,232$
127
Wastewater Collection
WASTEWATER COLLECTION 2017 2018 2019 2019 2020
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries Budget 379,648$ 366,568$ 402,180$ 402,180$ 389,604$
OT- Regular 20,375$ 14,938$ 23,910$ 23,910$ 17,295$
Longevity Pay 4,470$ 4,942$ 4,859$ 4,859$ 5,523$
PERSONNEL SERVICES TOTAL 404,492$ 386,448$ 430,948$ 430,948$ 412,423$
Unemployment 561$ 641$ 948$ 948$ 784$
Social Security 23,313$ 22,424$ 26,719$ 26,719$ 25,570$
Medicare 5,452$ 5,244$ 6,249$ 6,249$ 5,980$
Life Insurance 958$ 839$ 867$ 867$ 742$
Kpers 35,467$ 36,565$ 38,311$ 38,311$ 39,634$
Cell Phone Allowance 668$ 300$ 500$ 500$ 300$
EMPLOYEE BENEFITS TOTAL 66,419$ 66,014$ 73,594$ 73,594$ 73,010$
Office Supplies 785$ 564$ 1,000$ 1,000$ 1,000$
Books & Periodicals 229$ -$ 400$ 400$ 400$
Sand, Rock, Gravel & Sa 2,218$ 2,663$ 5,000$ 5,000$ 3,000$
Gas & Oil 22,802$ 20,237$ 23,000$ 23,000$ 24,000$
Maint. Supplies-Veh & Equip 41,087$ 48,343$ 41,000$ 41,000$ 45,000$
Chemicals 164,905$ 169,994$ 165,000$ 165,000$ 165,000$
Wearing Apparel 3,817$ 2,426$ 3,000$ 3,000$ 3,000$
Protective Clothing 1,659$ 1,795$ 4,000$ 4,000$ 2,000$
Safety Equip & Supplies 1,172$ 963$ 1,800$ 1,800$ 1,800$
Tools 4,508$ 4,110$ 3,900$ 3,900$ 4,000$
Meter Maint. Supply 1,398$ 3,586$ 5,000$ 5,000$ 4,000$
Maint Supply-Pumping Stations 171,445$ 146,319$ 195,500$ 195,500$ 175,000$
Maint Supply-Sewer Lines 33,639$ 46,182$ 55,000$ 55,000$ 50,000$
Tv Unit Supplies 3,411$ 7,339$ 12,000$ 12,000$ 8,000$
Other Oper. Supplies 2,655$ 2,552$ 4,200$ 4,200$ 3,000$
Buildings & Grounds Supplies 1,053$ 2,639$ 8,000$ 8,000$ 8,000$
SUPPLIES TOTAL 456,782$ 459,709$ 527,800$ 527,800$ 497,200$
Telephone 2,855$ 2,810$ 5,000$ 5,000$ 3,000$
Gas Service 1,250$ 286$ -$ -$ -$
Light & Power 190,422$ 180,914$ 195,000$ 195,000$ 190,000$
Employee Development 6,548$ 3,203$ 8,000$ 8,000$ 5,000$
Dues 296$ 280$ 500$ 500$ 500$
Printing -$ -$ 400$ 400$ 400$
Rpr-Radio 704$ 3,709$ 2,000$ 2,000$ 2,000$
Other Contractual 5,428$ 7,553$ 9,000$ 9,000$ 8,500$
CONTRACTUAL SERVICES TOTAL 207,502$ 198,756$ 219,900$ 219,900$ 209,400$
Other Equipment 8,252$ 4,437$ 14,500$ 14,500$ 13,000$
CAPITAL OUTLAY TOTAL 8,252$ 4,437$ 14,500$ 14,500$ 13,000$
Health Insurance 105,305$ 92,583$ 99,615$ 99,615$ 88,248$
Workers' Compensation 6,930$ 9,520$ 7,207$ 7,207$ 9,880$
INTERFUND BENEFITS TOTAL 112,235$ 102,103$ 106,822$ 106,822$ 98,128$
WASTEWATER COLLECTION TOTAL 1,255,683$ 1,217,466$ 1,373,565$ 1,373,565$ 1,303,161$
128
Water and Wastewater Capital Outlay
WASTE AND WASTEWATER 2017 2018 2019 2019 2020
CAPITAL OUTLAY ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Capital Reserve Transfer 2,500,000$ -$ 2,500,000$ 2,500,000$ 250,000$
CONTINGENCY TOTAL 2,500,000$ -$ 2,500,000$ 2,500,000$ 250,000$
CONTINGENCY TOTAL 2,500,000$ -$ 2,500,000$ 2,500,000$ 250,000$
Transfers - Interfund 2,616,000$ 2,616,000$ 2,620,000$ 2,620,000$ 3,876,717$
Issuance Costs 6,500$ -$ -$ -$ -$
TRANSFERS TOTAL 2,622,500$ 2,616,000$ 2,620,000$ 2,620,000$ 3,876,717$
TRANSFERS TOTAL 2,622,500$ 2,616,000$ 2,620,000$ 2,620,000$ 3,876,717$
Other Equipment 42,450$ 16,549$ 150,000$ 150,000$ 150,000$
Vehicles 234,842$ 224,079$ 500,000$ 500,000$ 500,000$
Computers/Technology 36,421$ 8,817$ 25,000$ 25,000$ 25,000$
CAPITAL OUTLAY TOTAL 313,713$ 249,444$ 675,000$ 675,000$ 675,000$
VEHICLES AND EQUIPMENT TOTAL 313,713$ 249,444$ 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 232,093$ 472,528$ 2,000,000$ 2,000,000$ 2,000,000$
Construction Contracts 2,019,310$ 2,758,933$ -$ -$ -$
CAPITAL OUTLAY TOTAL 2,251,402$ 3,231,461$ 2,000,000$ 2,000,000$ 2,000,000$
Cash Reserve (2,116,375)$ 1,351,258$ -$ -$ -$
CASH RESERVE TOTAL (2,116,375)$ 1,351,258$ -$ -$ -$
CAPITAL OUTLAY TOTAL 5,571,240$ 7,448,163$ 7,865,000$ 7,865,000$ 6,871,717$
129
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.
130
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.
131
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132
APPENDIX A:
State Budget Forms
133
Appendix A: State Budget Forms: Certificate Page
* 2020 Expenditure numbers were inadvertently omitted from the State Budget forms that
were published and certified to the County Clerk. At the advice of the Kansas Department of
Administration, staff will publish and present a budget amendment the first week of January,
2020, to correct this omission. Numbers presented in the body of this document reflect the
intended 2020 budget for this fund.
*
*
*
134
Appendix A: State Budget Forms: Vehicle Tax
135
Appendix A: State Budget Forms: Transfers
136
Appendix A: State Budget Forms: Indebtedness
137
Appendix A: State Budget Forms: Lease Purchase
138
Appendix A: State Budget Forms: Tax Levy Funds
139
Appendix A: State Budget Forms: Tax Levy Funds
140
Appendix A: State Budget Forms: Tax Levy Funds
141
Appendix A: State Budget Forms: No Tax Levy Funds
142
Appendix A: State Budget Forms: No Tax Levy Funds
143
Appendix A: State Budget Forms: No Tax Levy Funds
*
* 2020 Expenditure numbers were inadvertently omitted from the State Budget forms that
were published and certified to the County Clerk. At the advice of the Kansas Department of
Administration, staff will publish and present a budget amendment the first week of January,
2020, to correct this omission. Numbers presented in the body of this document reflect the
intended 2020 budget for this fund.
144
Appendix A: State Budget Forms: No Tax Levy Funds
145
Appendix A: State Budget Forms: No Tax Levy Funds
*
* 2020 Expenditure numbers were inadvertently omitted from the State Budget forms that
were published and certified to the County Clerk. At the advice of the Kansas Department of
Administration, staff will publish and present a budget amendment the first week of January,
2020, to correct this omission. Numbers presented in the body of this document reflect the
intended 2020 budget for this fund.
146
Appendix A: State Budget Forms: No Tax Levy Funds
147
Appendix A: State Budget Forms: No Tax Levy Funds
*
* 2020 Expenditure numbers were inadvertently omitted from the State Budget forms that
were published and certified to the County Clerk. At the advice of the Kansas Department of
Administration, staff will publish and present a budget amendment the first week of January,
2020, to correct this omission. Numbers presented in the body of this document reflect the
intended 2020 budget for this fund.
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: Non-Budgeted Funds
152
Appendix A:State Budget Forms: Non-Budgeted Funds
* 2020 Expenditure numbers were inadvertently omitted from the State Budget forms that
were published and certified to the County Clerk. At the advice of the Kansas Department of
Administration, staff will publish and present a budget amendment the first week of January,
2020, to correct this omission. Numbers presented in the body of this document reflect the
intended 2020 budget for this fund.
*
*
*
153
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154
APPENDIX B:
Property Tax
Information
155
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
Current Tax Current and
Taxes Collections Delinquent Tax
Levy Year Tax Rate Levied Amount %Collections Amount %
2018*28.394 12,201,319 11,881,779 97.4%12,009,150 98.4%
2017 26.129 11,260,358 10,803,592 95.9%11,017,200 97.8%
2016 27.311 11,254,398 11,239,052 99.9%11,396,106 101.3%
2015 27.603 11,740,993 10,892,201 92.8%11,077,422 94.3%
2014 27.311 11,316,065 10,743,124 94.9%10,956,407 96.8%
2013 27.08 10,908,147 10,631,157 97.5%10,810,991 99.1%
2012 26.927 10,576,448 10,144,068 95.9%10,333,812 97.7%
2011 26.272 10,570,420 10,411,300 98.5%10,578,785 100.1%
2010 26.022 10,415,491 10,238,777 98.3%10,457,041 100.4%
2009 25.855 10,276,905 9,831,289 95.7%10,126,228 98.5%
*Collections as of 9/30/19
156
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
Personal State Assessed Total Assessed
Year Real Estate Property*Utilities Motor Vehicle Valuation
2019 424,882,351 8,626,571 22,113,195 53,336,677 508,958,794
2018 403,238,305 9,345,390 20,485,144 53,336,677 486,405,516
2017 399,828,001 10,663,031 19,671,705 50,970,796 481,133,533
2016 397,500,915 11,146,213 19,323,055 51,833,505 479,803,688
2015 381,938,122 11,757,119 18,984,453 50,350,566 463,030,260
2014 377,212,234 12,571,997 17,670,147 48,865,900 456,320,278
2013 371,589,922 16,569,181 16,948,373 48,882,411 453,989,887
2012 370,908,948 17,162,549 15,778,785 47,553,744 451,404,026
2011 367,940,798 19,731,193 14,685,585 47,406,062 449,763,638
2010 367,750,803 20,902,430 14,214,579 50,330,252 453,198,064
Residential Real Estate Estimated Actual
Year Equalization Ratio Value
2018 N/A 3,150,409,123
2017 11.04 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
157
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158
APPENDIX C:
City Indebtedness
159
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
Police Training Facility 2018-2 11-15-18 11-15-19 $4,945,000
Various 2019-1 04-24-19 05-01-20 $6,085,000
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 Obligation Bonds:
Current Indebtedness
Issued Series Purpose Amount Maturity Amt. Outstanding
12/15/2008 2008-B Internal Improvements 3,525,000 7/1/2024 1,035,000
7/15/2009 2009-A Internal Improvements 23,695,000 10/1/2020 2,845,000
5/1/2010 2010-A Refunding & Internal Impr.6,875,000 10/1/2020 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 Internal Improvements 1,360,000 10/1/2028 995,000
7/15/2013 2013-B Internal Improvements 4,330,000 10/1/2033 3,170,000
7/30/2014 2014-A Internal Improvements 7,570,000 10/1/2034 5,240,000
7/29/2015 2015-A Revenue and Internal Impr.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
7/27/2016 2017-A Internal Improvements 9,310,000 10/1/2037 9,135,000
11/15/2018 2018-A Internal Improvements 2,090,000 10/1/2033 2,090,000
4/24/2019 2019-A Internal Improvements 11,090,000 10/1/2039 11,090,000
65,975,000
160
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 $11,850,000
12-21-18 Special District Sales Tax 18,250,000 12-01-38 18,250,000
12-21-18 Special District Sales Tax 4,320,000 12-01-38 4,320,000
Lease Obligations (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.
Item
Year
Issued
Original
Amount
Final
Year
Amount
Outstanding
HVAC System 2012 1,100,000 2027 782,954
$ 782,954
Project
Number
Purpose
Year
Originated
Final
Payment Date
Original
Amount
Amount Outstanding
KDHE 2629 Water 2014 08-01-34 $9,330,000 $ 6,771,038
KDHE 2841 * Water 2017 08-01-36 $4,250,000 $ 3,861,313
KDHE 2917 Water 2019 02-01-40 $32,000,000 $32,000,000
KDHE 2957 Water 2019 02-01-40 $ 4,250,000 $ 4,250,000
$46,882,351
161
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 2018-2 and 2019-1 Temporary Note as well as providing
general obligatfon note and/or bond funding for approximately $7 million for the constructfon of Northbound Ninth Street
Bridge, replacement of a Quint Fire apparatus, the basketball floors at the Tony’s Pizza Event Center, self contained breathing
apparatus and an Emergency Radio system. Borrowing amounts described above do not include future subdivision improve-
ment projects financed with general obligatfon bonds payable as to both principal and interest in part from special assess-
ments 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
162
APPENDIX D:
Financial Policies
163
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 current reve-
nues where possible.
E. The Capital Improvement Plan shall include an appropriate reserve for contfngencies for ap-
proved projects.
164
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.”
165
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, and the Water and Wastewater Petty Cash account. All checking accounts must be ap-
proved 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 safety,
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.
166
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)
167
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.
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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 relieved of personal responsibility for an individ-
ual 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.
169
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.
170
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.
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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.
172
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
173
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.
174
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.
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Salina-KS.gov