Budget - 2021
2021 Annual Budget
Adopted by the Governing Body
August 17, 2020
2
Mission Statement
The mission of the City of Salina is to be a leader among
Kansas citfes by leveraging partnerships and economic
opportunity to ensure a safe, progressive and healthy
community that respects its natural resources, offers
excellent municipal services, and provides a high quality
of life for its citfzens.
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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)
2016 2017 2018 2019 2020 2021
FULL-TIME 473 475 476 480 482 480
PART-TIME 10 10 9 7 7 11
Total FTE 483 480 485 487 489 491
Please see Department pages for descriptfons of changes in staffing levels
CITIZENS
CITY COMMISSION
Mike Hoppack., Mayor
Karl Ryan Melissa Rose Hodges Trent Davis Rod Franz
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
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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.
24
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 nurses 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.
2021 Budget Calendar
March-April City Manager and Finance discuss
budget prioritfes & outlook
May Department Heads draft 2020
revision and 2021 budget requests
May-June Finance, City Manager and Depart-
ment Heads discuss budget needs
for 2021
June 22nd City Commission Study Session: 2019
Results/2020 Review/2021 Target
Fund Balances/2021 Revenue Estf-
matfng Discussion.
July 6th City Commission Study Session:
Outside Agencies/CIP/Sub-CIP/
Comprehensive Fee Schedule
July 13th City Commission Study Session: Com-
prehensive Fees/All Fund Summar-
ies/Pay Plan & Revenue Estfmates
July 20th City Commission Study Session: Re-
view 2021 Budget
July 27th City Commission Meetfng: Sets date
for public hearing
August 10th City Commission meetfng: Public
Hearing held, First Reading of Ord.
August 17th City Commission Meetfng: Adoptfon
of 2021 budget, Appropriatfons Ordi-
nance/Adopt positfon classificatfon/
Comprehensive Fee Schedule
August 25th Certfficatfon forms for 2021 budget
are filed with the Saline County
Clerk.
29
Mill Levy Comparison
Fund 2020 Levy 2021 Levy
Budgeted
Revenue 2021
General 10,263,618$ 10,737,173$ 10,737,173$
Bond and Interest 3,052,038$ 3,062,827$ 3,062,827$
Total $13,315,656 $13,800,000 $13,800,000
Total Mills Levied 29.719 30.696
Assessed Valuation 455,694,067$ 455,246,005$
Total Growth in Assessed Value 1,491,855
Percent Growth 0.33%
Growth Attributable to New Development 1.19%
Growth Rate Attributable to increase in value of -0.76%
existing property
County Clerk Tax Delinquency Rate 1.10%
Assessment Delinquency 1.17%
Valuation and Tax Growth Detail Valuation Taxes Tax Growth
Growth from New Improvements 5,335,143 163,768.03 1.23%
Growth from Added Territory 0 - 0.00%
Growth from Personal Property -376,436 (11,555.11) -0.09%
Growth on Base Property (3,466,883)(106,419.75)
Total Growth 1,491,824 45,793.16 0.34%
30 Revenue Summary Fund #Fund NameProperty & Motor Vehicle Sales & Use TaxesFranchise Fees & Other TaxesEMS FeesMunicipal Court FeesOther Fees & ChargesOther RevenuesInterfund TransactionsGrand Total100General12,112,238$ 13,418,742$ 6,691,350$ 3,316,900$ 1,145,500$ 2,206,100$ 918,100$ 4,366,550$ 44,175,480$ 500Bond and Interest3,462,362$ 1,328,500$ 1,905,093$ 6,695,955$ 210Special Sales Tax: Capital8,500,559$ 8,500,559$ 220Special Sales Tax: Econ Dev344,976$ 344,976$ 200Arts & Humanities324,600$ 78,000$ 645,500$ 1,048,100$ 230BID90,500$ 90,500$ 240Tourism1,895,800$ 1,895,800$ 280Neighborhood Parks4,500$ 4,500$ 250Special Parks & Rec227,300$ 227,300$ 260Special Alcohol235,000$ 235,000$ 270Special Gas Tax1,172,550$ 160,000$ 1,332,550$ 290Bicentennial Center828,674$ 828,674$ 410Workers Comp Reserve100$ 250,000$ 250,100$ 420Health Insurance7,268,999$ 49,500$ 7,318,499$ 450Central Garage1,430,400$ 4,000$ 80,000$ 1,514,400$ 300Sanitation3,228,400$ 3,228,400$ 320Solid Waste2,454,200$ 27,200$ 611,900$ 3,093,300$ 340Golf Course773,000$ 97,500$ 870,500$ 370Water and Wastewater19,964,700$ 4,000$ 144,400$ 20,113,100$ Grand Total15,574,600$ 22,264,277$ 10,222,000$ 3,316,900$ 1,145,500$ 39,073,899$ 1,178,400$ 8,992,117$ 101,767,693$
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Key Revenues
2017 Actual 2018 Actual 2019 Actual
2020 Revised
Budget
2021 Adopted
Budget
Property Taxes
General Fund 9,100,808$ 8,623,057$ 9,707,788$ 10,389,745$ 10,903,173$
Bond and Interest Fund 2,486,666$ 2,456,875$ 2,663,942$ 3,107,195$ 3,102,827$
Total Property Taxes 11,587,474$ 11,079,932$ 12,371,730$ 13,496,940$ 14,006,000$
Motor Vehicle Taxes
General Fund 1,016,439$ 1,120,631$ 1,073,264$ 1,189,790$ 1,209,065$
Bond and Interest Fund 374,873$ 305,480$ 305,501$ 325,710$ 359,535$
Total Vehicle Taxes 1,391,312$ 1,426,111$ 1,378,765$ 1,515,500$ 1,568,600$
Sales & Use Taxes
General Fund 12,906,032$ 13,292,626$ 13,418,742$ 13,119,090$ 13,418,742$
Sales Tax Capital & Economic
Development Improvement Funds 8,586,793$ 8,550,698$ 8,845,535$ 8,670,767$ 8,845,535$
Total Sales Taxes 21,492,825$ 21,843,324$ 22,264,277$ 21,789,857$ 22,264,277$
Franchise Fees
General Fund 5,215,263$ 6,764,879$ 6,286,492$ 7,003,250$ 6,526,350$
Total Franchise Fees 5,215,263$ 6,764,879$ 6,286,492$ 7,003,250$ 6,526,350$
Public Safety Revenues
General Fund EMS Fees 2,091,046$ 2,175,992$ 2,157,192$ 2,320,065$ 2,157,200$
General Fund County EMS 795,000$ 795,000$ 995,000$ 1,005,255$ 995,000$
General Fund Municipal Court 979,334$ 1,148,027$ 1,145,536$ 1,240,908$ 1,145,500$
Total Public Safety Revenues 3,865,380$ 4,119,019$ 4,297,728$ 4,566,228$ 4,297,700$
Intergovernmental (State)
Liquor Tax (All Funds)606,766$ 575,028$ 681,913$ 593,220$ 627,300$
Special Gas Tax Fund 1,435,031$ 1,448,959$ 1,426,231$ 1,548,150$ 1,172,550$
Total Intergovernmental 2,041,797$ 2,023,987$ 2,108,144$ 2,141,370$ 1,799,850$
Recreation and Cultural Revenues
General Fund 942,922$ 932,607$ 880,009$ 998,778$ 1,014,500$
Tourism Fund 1,616,808$ 1,814,240$ 1,895,818$ 1,900,000$ 1,895,800$
Arts and Humanities Fund 431,258$ 407,073$ 402,527$ 398,400$ 402,600$
Total Recreational and Cultural Revenues 2,990,988$ 3,153,920$ 3,178,354$ 3,297,178$ 3,312,900$
Special Assessments
Bond and Interest Fund 1,538,903$ 1,545,758$ 1,540,285$ 1,546,000$ 1,328,500$
Total Special Assessments 1,538,903$ 1,545,758$ 1,540,285$ 1,546,000$ 1,328,500$
Enterprise Fees
Sanitation Fund 2,826,961$ 2,941,279$ 3,228,431$ 3,450,000$ 3,228,400$
Solid Waste Fund 2,621,729$ 2,548,635$ 2,481,351$ 2,646,000$ 2,481,400$
Golf Fund 848,160$ 859,836$ 881,764$ 928,400$ 870,500$
Water & Wastewater Fund 19,668,928$ 19,969,076$ 20,305,606$ 21,981,800$ 20,113,100$
Total Enterprise Fees 25,965,778$ 26,318,826$ 26,897,152$ 29,006,200$ 26,693,400$
Total, All Key Revenues 76,089,720$ 78,275,756$ 80,322,927$ 84,362,523$ 81,797,577$
32 Expense Summary Fund #Fund NameCapital OutlayContractual ServicesDebt ServiceInterfund BenefitsPersonnel ServicesContingencyCommoditiesTransfersGrand Total200Arts & Humanities22,000$ 289,030$ 68,745$ 467,238$ 50,080$ 897,093$ 290Bicentennial Center740,000$ 740,000$ 230BID90,500$ 90,500$ 500Bond and Interest6,021,700$ 6,021,700$ 450Central Garage1,500$ 49,558$ 33,768$ 262,960$ 1,152,500$ 1,500,286$ 100General833,343$ 7,346,061$ 4,189,839$ 28,313,130$ 50,000$ 2,010,222$ 926,650$ 43,669,245$ 340Golf Course2,000$ 70,725$ 56,737$ 465,508$ 263,800$ 5,800$ 864,569$ 420Health Insurance6,186,300$ 750,000$ 15,000$ 200,000$ 7,151,300$ 280Neighborhood Parks10,000$ 10,000$ 300Sanitation1,322,900$ 409,385$ 215,236$ 1,065,486$ 365,110$ 1,210,500$ 4,588,617$ 320Solid Waste353,850$ 483,887$ 473,442$ 119,162$ 600,452$ 378,330$ 615,675$ 3,024,798$ 260Special Alcohol235,000$ 235,000$ 250Special Parks251,000$ 251,000$ 270Special Gas Tax1,006,243$ 486,950$ 1,493,193$ 220Special Sales: Econ Dev370,000$ 370,000$ 210Special Sales: Capital4,950,500$ 100,000$ 2,693,350$ 7,743,850$ 240Tourism1,047,033$ 848,767$ 1,895,800$ 370Water/Wastewater2,697,500$ 2,177,120$ 769,008$ 3,979,468$ 250,000$ 2,901,150$ 7,831,767$ 20,606,013$ 410Workers' Comp Reserve430,418$ 430,418$ Grand Total11,450,836$ 20,025,017$ 6,495,142$ 6,202,495$ 35,169,243$ 500,000$ 7,608,142$ 14,132,509$ 101,583,383$ 2021 Budget Expenses
33
Fund Balance Comparison
Fund 2018 Actual 2019 Actual 2020 Budget 2021 Budget "Target" Balance
Tax Funds:
General 4,615,726$ 7,019,276$ 7,065,588$ 7,571,823$ 8,500,000$
Bond and Interest 1,801,968$ 1,089,324$ 2,142,295$ 2,816,550$ 800,000$
Total Tax Funds 6,417,694$ 8,108,601$ 9,207,883$ 10,388,373$ 9,300,000$
Special Revenue:
Special Sales- Capital 1,524,550$ 1,675,285$ 1,945,941$ 2,702,650$ 750,000$
Special Sales - ED 897,485$ 708,563$ 673,791$ 648,767$ 750,000$
Arts and Humanities 1,706$ 49,764$ 29,299$ 180,306$ 100,000$
BID 6,161$ 4,661$ 4,661$ 4,661$ -$
Tourism 853$ 853$ 853$ 853$ -$
Neighborhood Parks 24,251$ 28,751$ 21,751$ 16,251$ -$
Special Parks 122,447$ 348,866$ 352,706$ 329,006$ 50,000$
Special Alcohol 234$ 234$ 234$ 234$ -$
Special Gas 1,038,914$ 1,766,418$ 1,837,431$ 1,676,788$ 250,000$
Bicentennial Center 97,681$ 199,983$ 289,983$ 378,656$ -$
Total Special Revenue 3,714,282$ 4,783,376$ 5,156,649$ 5,938,171$ 1,900,000$
Internal Service:
Workers' Comp Reserve 957,863$ 933,943$ 870,886$ 690,568$ 750,000$
Health Insurance 3,112,407$ 2,188,453$ 3,652,012$ 3,819,211$ 2,000,000$
Central Garage 54,128$ 154,659$ 166,296$ 180,410$ 100,000$
Total Internal Service 4,124,398$ 3,277,055$ 4,689,194$ 4,690,189$ 2,850,000$
Enterprise:
Sanitation 1,468,134$ 1,730,869$ 1,402,112$ 41,895$ 500,000$
Solid Waste 3,974,443$ 4,512,594$ 4,924,805$ 4,993,307$ 500,000$
Golf Course 50,211$ 21,709$ 33,488$ 39,419$ 100,000$
Water and Sewer 8,914,485$ 12,599,496$ 13,674,521$ 13,181,607$ 5,000,000$
Total Enterprise 14,407,273$ 18,864,667$ 20,034,925$ 18,256,227$ 6,100,000$
Fund Balance Comparison
34
GENERAL FUND
REVENUES
35
General Fund Revenue
Sales and Use Tax
30%
Property Taxes
25%
Franchise Fees Rev
15%
Interfund Transfers Rev
10%
EMS
7%
Fees and Charges
4%
Motor Vehicle Tax
3%
Municipal Court
3%
Other Revenues
2%
Licenses and Permits
1%
General Fund Budgeted Revenue by Source
Sales and Use Tax
Property Taxes
Franchise Fees Rev
Interfund Transfers Rev
EMS
Fees and Charges
Motor Vehicle Tax
Municipal Court
Other Revenues
Licenses and Permits
GENERAL FUND REVENUE
SOURCE
2021 ADOPTED
BUDGET
Sales and Use Tax 13,418,742$
Property Taxes 10,903,173$
Franchise Fees Rev 6,526,350$
Interfund Transfers Rev 4,366,550$
EMS 3,316,900$
Fees and Charges 1,680,100$
Motor Vehicle Tax 1,209,065$
Municipal Court 1,145,500$
Other Revenues 1,083,100$
Licenses and Permits 526,000$
TOTAL 44,175,480$
36
General Fund Revenue
2018 2019 2020 2020 2021
ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Real Estate & Pers Prop 8,409,449$ 9,310,656$ 10,223,745$ 10,223,745$ 10,737,173$
Revitalization Rebate -$ 244,859$ -$ -$ -$
Delinquent Property Tax 213,608$ 146,298$ 160,000$ 160,000$ 160,000$
Payment in Lieu of Tax -$ 5,975$ 6,000$ 6,000$ 6,000$
Vehicle Tax 1,120,631$ 1,059,687$ 1,175,360$ 1,175,360$ 1,193,649$
Recreational Vehicle Ta -$ 11,125$ 12,012$ 12,012$ 12,795$
16/20 M Tax -$ 2,452$ 2,418$ 2,418$ 2,621$
Sales Tax--Countywide 7,372,045$ 7,521,719$ 7,335,378$ 7,335,378$ 7,521,719$
Sales Tax--City 5,920,580$ 5,897,023$ 5,783,711$ 5,783,711$ 5,897,023$
Franchise Tax - Gas 954,684$ 971,803$ 1,070,000$ 1,070,000$ 971,800$
Franchise Tax - Electri 3,834,073$ 3,485,366$ 3,800,000$ 3,800,000$ 3,485,400$
Franchise Tax - Telepho 87,931$ 75,466$ 80,000$ 80,000$ 75,500$
Wireless Com. Franchise 5,823$ 11,091$ 10,000$ 10,000$ 11,100$
Franchise Tax - Cable 547,630$ 529,075$ 589,000$ 589,000$ 529,100$
Franchise - Water/Waste 1,200,000$ 1,200,000$ 1,439,750$ 1,439,750$ 1,439,750$
Host Fee - Solid Waste 120,000$ -$ -$ -$ -$
Video Service Franchise 14,737$ 13,690$ 14,500$ 14,500$ 13,700$
Liquor Tax 191,676$ 227,304$ 197,740$ 197,740$ 165,000$
Oil Well Lease 3,757$ 3,451$ 3,090$ 3,090$ 3,500$
Administrative Fees 4,416$ 4,416$ 5,150$ 5,150$ 4,400$
Tax Exemption Fees 200$ 200$ -$ -$ -$
Surety Deposits 94,041$ 196,472$ -$ -$ -$
Investment Income 52,956$ 608,872$ 140,000$ 140,000$ 300,000$
Returned Check Charges -$ 175$ 200$ 200$ 200$
Risk Reimbursements 20,793$ 103,061$ 75,000$ 75,000$ 103,100$
Sale Of Commodities 13,231$ 15,943$ 13,000$ 13,000$ 15,900$
Sale Of Salvage 44,591$ 89,962$ 15,000$ 15,000$ 90,000$
Other Miscellaneous 86,508$ 86,945$ 207,056$ 207,056$ 76,000$
Petty Cash-Cash Long (37)$ 1,061$ -$ -$ -$
Interfund Serv. Prov.3,721,500$ 3,341,500$ 3,366,550$ 3,366,550$ 3,366,550$
Ems - County 795,000$ 995,000$ 1,005,255$ 1,005,255$ 995,000$
Municipal Court 1,148,027$ 1,145,536$ 1,240,908$ 1,240,908$ 1,145,500$
Registration Fees 2,190$ 4,651$ 2,060$ 2,060$ 4,700$
Ems-Bc/Bs 349,992$ 395,184$ 436,000$ 436,000$ 395,200$
Ems-Medicare 1,005,404$ 1,001,006$ 1,019,150$ 1,019,150$ 1,001,000$
Ems-Medicaid/Welfare 119,848$ 84,583$ 125,350$ 125,350$ 84,600$
Ems-Other Insurance 473,123$ 471,528$ 505,215$ 505,215$ 471,500$
Ems-Individual 133,913$ 124,835$ 152,600$ 152,600$ 124,800$
Ems - Collection Agency 93,712$ 80,057$ 81,750$ 81,750$ 80,100$
Fire Prot. Outside City 164,999$ 164,723$ 165,000$ 165,000$ 164,700$
Rescue Services 36$ 6$ -$ -$ -$
Hazmat Fees -$ 695$ -$ -$ -$
Weed Cutting 29,900$ 36,968$ 35,000$ 35,000$ 37,000$
Alarm Monitoring 47,159$ 48,721$ 41,200$ 41,200$ 48,700$
Permits & Licenses - Co (7,023)$ 3,350$ 1,030$ 1,030$ 3,300$
Electrian Licenses 7,842$ 17,452$ 12,360$ 12,360$ 17,500$
Mobile Home Craftsman 36$ 299$ 103$ 103$ 300$
Mechanical Contractor 6,304$ 14,079$ 8,240$ 8,240$ 14,100$
37
General Fund Revenue
2018 2019 2020 2020 2021
ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Plumbers 6,174$ 11,259$ 7,210$ 7,210$ 11,300$
Concrete Const. Permit 1,246$ 806$ 1,545$ 1,545$ 800$
Housemoving Permits 114$ 117$ -$ -$ -$
Building & Inspection 364,427$ 336,196$ 364,427$ 364,427$ 336,200$
Registered Craftsman 5,639$ 4,991$ 4,635$ 4,635$ 5,000$
Licensed Contractor 16,948$ 48,846$ 25,750$ 25,750$ 48,800$
Solid Fuel App Contract -$ 299$ -$ -$ -$
SWPPP-LD Commercial 850$ 170$ 1,030$ 1,030$ 200$
ROW Excavation Permit 6,700$ 8,426$ 8,240$ 8,240$ 8,400$
Land Disturb Permit-Res 699$ 506$ 515$ 515$ 500$
Levee Permit 954$ 862$ 206$ 206$ 900$
ROW Dumpster Permit 148$ 493$ -$ -$ -$
Other Licenses & Permit 40,964$ 31,858$ 30,900$ 30,900$ 31,900$
Private Club 10,780$ 13,275$ 11,330$ 11,330$ 13,300$
Cereal Malt Beverage 3,100$ 4,050$ 3,605$ 3,605$ 4,100$
Cereal Malt Bev. Stamps 600$ (175)$ 103$ 103$ (200)$
Retail Liquor 4,200$ 6,000$ 5,150$ 5,150$ 6,000$
Circus, Carnival 450$ 465$ 412$ 412$ 500$
Tree Trimming 1,400$ 1,848$ 824$ 824$ 1,800$
Junk Dealers 1,990$ 1,530$ 927$ 927$ 1,500$
Pawnbrokers 175$ 125$ 129$ 129$ 100$
Taxicabs 534$ 530$ 515$ 515$ 500$
Taxicab Drivers 811$ 460$ 927$ 927$ 500$
Loudspeaker Permit 532$ 600$ 309$ 309$ 600$
Vendor, Peddler 938$ 2,008$ 2,369$ 2,369$ 2,000$
Refuse Haulers 8,271$ 2,674$ 4,120$ 4,120$ 2,700$
Bail Bondsman 493$ 529$ 515$ 515$ 500$
Merchant Police 13,132$ 11,686$ 15,000$ 15,000$ 11,700$
Animal 580$ 697$ 515$ 515$ 700$
Street Parade Permit 341$ 448$ 368$ 368$ 400$
Scrap Metal Register Re -$ (100)$ -$ -$ -$
S.E. ALCOHOL RETAILERS 25$ 50$ 26$ 26$ 100$
Other Reimburse-PD 143,333$ 143,650$ 140,000$ 140,000$ 143,700$
Other Reimburse-Fire 6,860$ 9,697$ 7,500$ 7,500$ 9,700$
Donations Police Dept -$ -$ -$ -$ -$
Sale of Assets 600$ -$ 1,000$ 1,000$ -$
Engineering 1,484$ 7,124$ -$ -$ -$
Street Cut 283,240$ 302,168$ 283,240$ 283,240$ 302,200$
Burial And Removal 34,890$ 35,242$ 36,050$ 36,050$ 35,200$
Columbarium Niche (125)$ (250)$ -$ -$ -$
Grave Marker 2,840$ 2,200$ 1,689$ 1,689$ 2,200$
Title Transfer -$ 80$ -$ -$ -$
Sale Of Lots 18,520$ 16,053$ 20,000$ 20,000$ 16,100$
Museum - Rental -$ -$ 412$ 412$ -$
Rent Neighborhood Cente 25,739$ 30,435$ 27,500$ 27,500$ 30,400$
Rent Park Shelters 9,927$ 6,887$ 12,000$ 12,000$ 6,900$
Recreation Fees 132,186$ 119,951$ 97,186$ 97,186$ 120,000$
Natural Resource Fees 12,762$ 10,061$ 15,000$ 15,000$ 10,100$
38
General Fund Revenue
2018 2019 2020 2020 2021
ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Sale of Bike Helmets 618$ 571$ 700$ 700$ 600$
Baseball Tournaments 7,910$ 2,317$ 9,000$ 9,000$ 2,300$
Baseball - Youth League 51,979$ 97,927$ 45,000$ 45,000$ 97,900$
Athletic Rentals 2,979$ 27,704$ -$ -$ -$
Softball Tournaments -$ 8,294$ 12,000$ 12,000$ 8,300$
Softball - Youth League 37,248$ -$ 35,000$ 35,000$ 35,000$
Soccer Program Fees 14,972$ 659$ 18,500$ 18,500$ 700$
Special Populations Fee 21,193$ 26,272$ 23,000$ 23,000$ 26,300$
Senior Program Fees 4,641$ 8,644$ 6,500$ 6,500$ 8,600$
Basketball Fees -$ -$ -$ -$ -$
Volleyball Fees -$ -$ -$ -$ -$
Baseball Fee Adult-Scho 16,976$ -$ 14,000$ 14,000$ 14,000$
Softball Fee Adult-Scho 23,556$ -$ 24,000$ 24,000$ 24,000$
Other Use Fees 50$ -$ -$ -$ -$
Activity Seniors 16,124$ 12,205$ 15,000$ 15,000$ 12,200$
Activity Ticket Money 2,265$ -$ 2,500$ 2,500$ 2,500$
Activity Lakewood 220$ 4,462$ 3,000$ 3,000$ 4,500$
Activity Special Pops 3,844$ -$ 4,000$ 4,000$ 4,000$
FH-Basketball Tourn 11,572$ 1,290$ 18,000$ 18,000$ 1,300$
FH-Volleyball Tourn 7,064$ 4,860$ 11,000$ 11,000$ 4,900$
FH-Other Tournaments 2,395$ 10,633$ 10,000$ 10,000$ 10,600$
FH-Courtn Rental 18,486$ -$ 20,000$ 20,000$ 20,000$
FH-Turf Rental 17,085$ -$ 30,000$ 30,000$ 30,000$
FH-Other Rental 17,542$ 71,936$ 20,000$ 20,000$ 71,900$
FH-Program Rental 2,637$ 9,385$ -$ -$ -$
FH-Food & Beverage 6,689$ 3,544$ 7,500$ 7,500$ 3,500$
FH-Basketball League 1,789$ 47$ 18,000$ 18,000$ -$
FH-Volleyball Leagues (320)$ -$ 24,000$ 24,000$ 24,000$
FH-Soccer Leagues 3,870$ 600$ 6,180$ 6,180$ 600$
FH-Soccer Tournaments -$ -$ 18,000$ 18,000$ 18,000$
FH-Sponsorship 1,000$ 1,250$ 2,000$ 2,000$ 1,300$
FH-Other Leagues 33,674$ 49,056$ 25,000$ 25,000$ 49,100$
Animal Shelter Fees 51,574$ 51,146$ 52,000$ 52,000$ 51,100$
Animal Impound Fees 12,482$ 10,448$ 14,000$ 14,000$ 10,400$
Animal Boarding Fees 3,880$ 4,520$ 5,000$ 5,000$ 4,500$
Animal License Fees 36,478$ 33,427$ 38,000$ 38,000$ 33,400$
Animal Misc Fees 89,774$ 85,227$ 92,000$ 92,000$ 85,200$
Animal Shelter/County Fee 32,781$ 33,765$ 33,500$ 33,500$ 33,800$
Animal Spay/Neuter -$ 12,560$ -$ -$ -$
Aquatics Admission/Memb.419,799$ 367,034$ 419,800$ 419,800$ 367,000$
Aquatics Concessions 4,141$ 3,985$ 5,000$ 5,000$ 4,000$
Other Reimbursements 18,750$ 22,611$ 25,000$ 25,000$ 22,600$
Donations 1,315$ 626$ 1,500$ 1,500$ 600$
Federal Grants 158,041$ 129,662$ 150,000$ 150,000$ 129,700$
Plats And Rezoning 15,779$ 13,731$ 10,300$ 10,300$ 13,700$
Vacation Fees 515$ 180$ 515$ 515$ 200$
Fair Housing 48,700$ 5,900$ 48,700$ 48,700$ 5,900$
Transfers Operating -$ 1,908,000$ 1,000,000$ 1,000,000$ 1,000,000$
GENERAL FUND TOTALS 40,792,819$ 43,953,627$ 44,006,255$ 44,006,255$ 44,175,480$
39
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40
GENERAL FUND
EXPENDITURES
41
General Fund Expenditures
Personnel Services
65%
Contractual Services
17%
EE Benefits Hlth & WC
9%
Commodities
5%
Interfund Transfers Exp
2%
Capital Outlay
2%Other Expense and
Contingency
0%
General Fund Budgeted Expenditures by Category
Personnel Services
Contractual Services
EE Benefits Hlth & WC
Commodities
Interfund Transfers Exp
Capital Outlay
Other Expense and Contingency
GENERAL FUND EXPENDITURES
BY TYPE 2021 ADOPTED BUDGET
Personnel Services 28,313,130$
Contractual Services 7,343,261$
EE Benefits Hlth & WC 4,189,839$
Commodities 2,010,222$
Interfund Transfers Exp 926,650$
Capital Outlay 833,343$
Other Expense and Contingency 52,800$
TOTAL 43,669,245$
42
General Fund Expenditures
Public Safety
52%
General Government
18%
Parks & Recreation
14%
Public Works
10%
Interfund Transfers
2%
Agency Support
2%
Arts
1%Capital & Reserves
1%
General Fund Budgeted Expenditures by Function
Public Safety
General Government
Parks & Recreation
Public Works
Interfund Transfers
Agency Support
Arts
Capital & Reserves
GENERAL FUND EXPENDITURES
BY DEPARTMENT
DEPARTMENT
FUNCTION 2021 ADOPTED BUDGET
Fire Public Safety 10,628,973$
Police Public Safety 10,403,888$
Parks & Recreation Parks & Recreation 5,872,355$
Public Works Public Works 4,555,880$
Development Services General Government 2,034,517$
Municipal Court Public Safety 1,768,273$
Computer Technology General Government 1,430,980$
City Manager General Government 1,330,372$
Interfund Transfers Interfund Transfers 926,650$
Finance General Government 835,236$
Human Resources General Government 720,627$
Agency Support Agency Support 712,163$
Risk Management General Government 616,231$
Smoky Hill Museum Arts 557,158$
Legal Services General Government 550,765$
City Commission General Government 500,177$
Capital Capital & Reserves 200,000$
Reserves Capital & Reserves 25,000$
TOTAL 43,669,245$
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
Mike Hoppock, Mayor
Melissa Hodges, Vice-Mayor
Dr. Trent Davis, Commissioner
Karl Ryan, Commissioner
Rod Franz, Commissioner
To contact any of the commissioners, email citycommission@salina.org
Commissioner
Dr. Trent
Davis
Mayor
Mike
Hoppock
Commissioner
Karl
Ryan
Vice-Mayor
Melissa
Hodges
Commissioner
Rod
Franz
44
General Fund: City Commission
CITY COMMISSION 2018 2019 2020 2020 2021
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 34$ 23$ 34$ 34$ -$
Social Security 1,116$ 1,116$ 1,116$ 1,116$ 1,116$
Medicare 261$ 535$ 261$ 261$ 261$
EMPLOYEE BENEFITS TOTAL 1,411$ 1,675$ 1,411$ 1,411$ 1,377$
Office Supplies 150$ -$ -$ -$ -$
Books & Periodicals -$ -$ 600$ -$ -$
Public Education Supplies 12,476$ 285$ 300$ 300$ 300$
Other Operating Supplies 2,851$ 1,415$ 2,500$ 500$ 1,000$
COMMODITIES TOTAL 15,477$ 1,701$ 3,400$ 800$ 1,300$
Rent/Lease - Buildings 351,467$ 400,488$ 502,042$ 502,042$ 425,500$
Postage 626$ -$ -$ -$ -$
Employee Development 11,613$ 1,467$ 10,000$ 2,000$ 2,000$
Dues 24,688$ 24,800$ 25,000$ 25,000$ 25,000$
Legal Notices 10,939$ 8,746$ 22,000$ 22,000$ 22,000$
Other Contractual 1,790$ 10,906$ 4,000$ 4,000$ 5,000$
CONTRACTUAL SERVICES TOTAL 401,122$ 446,407$ 563,042$ 555,042$ 479,500$
CITY COMMISSION TOTAL 436,011$ 467,783$ 585,854$ 575,254$ 500,177$
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
Business, Process, and Customer perspectfve.
City Manager
Michael Schrage
46
General Fund: City Manager
CITY MANAGER 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 565,118$ 538,202$ 585,200$ 585,200$ 603,443$
OT-Regular 756$ 261$ 709$ 709$ -$
Longevity Pay 2,837$ 2,093$ 2,261$ 2,261$ 2,429$
PERSONNEL SERVICES TOTAL 568,712$ 540,556$ 588,170$ 588,170$ 605,872$
Unemployment 1,100$ 655$ 1,148$ 1,148$ 1,552$
Social Security 34,401$ 30,877$ 34,559$ 34,559$ 35,682$
Medicare 8,955$ 7,566$ 8,763$ 8,763$ 9,002$
Life Insurance 1,014$ 1,125$ 1,088$ 1,088$ 1,117$
KPERS 54,087$ 55,799$ 58,077$ 58,077$ 61,273$
Other Benefits 10,127$ 7,954$ 16,000$ 16,000$ 16,000$
Transportation Allowance 11,908$ 12,934$ 16,172$ 16,172$ 14,928$
Cell Phone Allowance 1,513$ 1,388$ 1,500$ 1,500$ 1,500$
EMPLOYEE BENEFITS TOTAL 123,104$ 118,298$ 137,307$ 137,307$ 141,054$
Office Supplies 6,544$ 7,830$ 6,500$ 3,000$ 3,000$
Books & Periodicals 526$ 857$ 500$ 500$ 500$
CPI Expenses 15,517$ 3,011$ 10,000$ 1,000$ 1,000$
COMMODITIES TOTAL 22,587$ 11,699$ 17,000$ 4,500$ 4,500$
Telephone 2,438$ 2,402$ 2,800$ 2,800$ 2,800$
Postage 225$ 16$ 500$ 250$ 250$
Employee Development 6,428$ 3,796$ 10,000$ 5,000$ 5,000$
Dues 1,999$ 3,533$ 4,250$ 4,250$ 4,250$
Employee Recruitmen -$ 562$ -$ -$ -$
Other Contractual 15,434$ 13,220$ 1,000$ 7,000$ 407,000$
CONTRACTUAL SERVICES TOTAL 26,525$ 23,528$ 18,550$ 19,300$ 419,300$
Office Equipment -$ 4,018$ 1,000$ -$ 30,000$
CAPITAL OUTLAY TOTAL -$ 4,018$ 1,000$ -$ 30,000$
Contingency 88,984$ 51,290$ 50,000$ 50,000$ 50,000$
CONTINGENCY TOTAL 88,984$ 51,290$ 50,000$ 50,000$ 50,000$
Health Insurance 75,321$ 70,560$ 82,008$ 82,008$ 79,320$
Workers' Compensation 6,924$ 5,241$ 6,927$ 6,927$ 326$
TRANSERS TOTAL 82,245$ 75,801$ 88,935$ 88,935$ 79,646$
CITY MANAGER TOTAL 912,157$ 825,190$ 900,962$ 888,212$ 1,330,372$
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 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Office Supplies 38$ -$ 200$ -$ -$
Books & Periodicals -$ -$ 250$ -$ -$
COMMODITIES TOTAL 38$ -$ 450$ -$ -$
Insurance 499,632$ 489,576$ 512,106$ 512,106$ 512,106$
Claims Paid 60,197$ 140,828$ 99,750$ 99,750$ 99,750$
Other Professional Services 2,750$ 3,288$ 10,000$ 3,690$ 3,690$
Telephone 211$ 217$ 300$ 300$ 300$
Postage 10$ 9$ 100$ -$ -$
Employee Development -$ -$ 1,000$ -$ -$
Dues 480$ 385$ 500$ 385$ 385$
CONTRACTUAL SERVICES TOTAL 563,280$ 634,303$ 623,756$ 616,231$ 616,231$
Office Equipment -$ -$ 1,000$ -$ -$
CAPITAL OUTLAY TOTAL -$ -$ 1,000$ -$ -$
RISK MANAGEMENT TOTAL 563,318$ 634,303$ 625,206$ 616,231$ 616,231$
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 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Books & Periodicals -$ -$ 225$ -$ -$
COMMODITIES TOTAL -$ -$ 225$ -$ -$
Legal Services 672,686$ 496,347$ 550,000$ 550,000$ 550,000$
Employee Development -$ -$ 65$ 65$ 65$
Dues 730$ 730$ 700$ 700$ 700$
CONTRACTUAL SERVICES TOTAL 673,416$ 497,077$ 550,765$ 550,765$ 550,765$
LEGAL SERVICES TOTAL 673,416$ 497,077$ 550,990$ 550,765$ 550,765$
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 $5 per hour for community service work towards the fine and
must be done at a non-profit organizatfon, excluding churches.
50
General Fund: Municipal Court
MUNICIPAL COURT 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 621,902$ 633,004$ 648,970$ 648,970$ 635,312$
PT-Salaries -$ -$ -$ -$ -$
OT-Regular 2,307$ 2,782$ 3,088$ 3,088$ 3,197$
Longevity Pay 6,580$ 5,569$ 5,562$ 5,562$ 4,694$
PERSONNEL SERVICES TOTAL 630,789$ 641,355$ 657,620$ 657,620$ 643,203$
Unemployment 1,030$ 729$ 1,256$ 1,256$ 1,616$
Social Security 36,233$ 37,483$ 40,984$ 40,984$ 40,074$
Medicare 8,474$ 8,767$ 9,585$ 9,585$ 9,372$
Life Insurance 1,459$ 1,437$ 1,190$ 1,190$ 1,163$
KPERS 59,563$ 63,663$ 63,525$ 63,525$ 63,794$
Cell Phone Allowance 900$ 900$ 900$ 900$ 900$
Transportation Allowance 3,144$ 3,144$ 3,406$ 3,406$ 3,144$
EMPLOYEE BENEFITS TOTAL 110,803$ 116,124$ 120,845$ 120,845$ 120,063$
Office Supplies 2,530$ 3,192$ 3,800$ 3,800$ 3,800$
Books & Periodicals 514$ 837$ 700$ 700$ 900$
Maintenance Supplies 819$ 1,654$ 550$ 550$ 1,600$
Other Operating Supplies 254$ 197$ 500$ 500$ 500$
COMMODITIES TOTAL 4,116$ 5,880$ 5,550$ 5,550$ 6,800$
Medical Services 17,913$ 6,859$ 17,000$ 17,000$ 11,000$
Housing Prisoners 482,098$ 492,266$ 500,000$ 500,000$ 505,000$
Prisoner Transport 24,308$ 19,180$ 26,000$ 26,000$ 18,000$
Other Professional Services 91,312$ 98,068$ 105,000$ 105,000$ 100,000$
Telephone 912$ 928$ 3,000$ 3,000$ 4,500$
Postage 4$ -$ -$ -$ -$
Employee Development 2,874$ 5,243$ 4,500$ 500$ 500$
Dues 1,518$ 1,328$ 1,600$ 1,600$ 1,600$
Printing 1,183$ 894$ 1,200$ 1,200$ 1,200$
Repair-Buildings 11,038$ 6,245$ 5,000$ 5,000$ 5,000$
State Fees 143,386$ 151,494$ 157,000$ 157,000$ 144,000$
Refunds 5,254$ 1,779$ 3,000$ 3,000$ 3,000$
Other Contractual 67,619$ 60,390$ 65,000$ 63,000$ 55,000$
CONTRACTUAL SERVICES TOTAL 849,418$ 844,673$ 888,300$ 882,300$ 848,800$
Office Equipment 10,529$ 16,616$ 10,000$ 5,000$ 4,000$
CAPITAL OUTLAY TOTAL 10,529$ 16,616$ 10,000$ 5,000$ 4,000$
Crime Victims Fund 2,194$ 3,223$ 3,100$ 3,100$ 2,800$
OTHER EXPENSES TOTAL 2,194$ 3,223$ 3,100$ 3,100$ 2,800$
Health Insurance 159,212$ 135,984$ 143,616$ 143,616$ 142,200$
Workers' Compensation 8,053$ 6,093$ 8,226$ 8,226$ 407$
TRANSERS TOTAL 167,265$ 142,077$ 151,842$ 151,842$ 142,607$
MUNICIPAL COURT TOTAL 1,775,114$ 1,769,948$ 1,837,256$ 1,826,256$ 1,768,273$
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 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 247,728$ 245,007$ 254,212$ 254,212$ 261,536$
PT-Salaries -$ -$ 4,912$ -$ -$
OT-Regular 587$ 1,165$ 837$ 837$ 854$
Longevity Pay 2,205$ 2,373$ 2,545$ 2,545$ 2,713$
Earned Leave 249,509$ 237,203$ 261,342$ 261,342$ 261,342$
PERSONNEL SERVICES TOTAL 500,029$ 485,748$ 523,847$ 518,936$ 526,444$
Unemployment 420$ 291$ 499$ 489$ 663$
Social Security 14,701$ 14,804$ 16,275$ 15,971$ 16,436$
Medicare 3,438$ 3,461$ 3,806$ 3,735$ 3,844$
Life Insurance 508$ 520$ 464$ 464$ 477$
KPERS 23,547$ 24,610$ 24,755$ 24,755$ 26,166$
Wellness Program 7,300$ 2,830$ -$ -$ -$
Cell Phone Allowance 300$ 300$ 300$ 300$ 300$
Transportation Allowance -$ -$ -$ -$ -$
EMPLOYEE BENEFITS TOTAL 50,213$ 46,816$ 46,099$ 45,714$ 47,886$
Office Supplies 3,324$ 2,339$ 3,500$ 2,832$ 2,832$
Books & Periodicals -$ 104$ 500$ -$ -$
Wearing Apparel -$ (132)$ -$ -$ -$
COMMODITIES TOTAL 3,324$ 2,311$ 4,000$ 2,832$ 2,832$
Employee Recognition 6,134$ 7,105$ 8,000$ 8,000$ 8,000$
Telephone 1,868$ 1,908$ 1,600$ 1,600$ 1,600$
Postage 1,516$ 1,492$ 2,000$ 2,000$ 2,000$
Employee Development 765$ 1,060$ 4,500$ 500$ 4,500$
Dues 1,309$ 50$ 1,000$ 1,000$ 1,000$
Employee Recruitment 77,534$ 42,795$ 62,000$ 62,000$ 62,000$
Printing 881$ 1,249$ 1,500$ 1,500$ 1,500$
Other Contractual 28,865$ 24,379$ 26,000$ 26,000$ 26,000$
CONTRACTUAL SERVICES TOTAL 118,872$ 80,038$ 106,600$ 102,600$ 106,600$
Office Equipment -$ 147$ 3,150$ 3,150$ 3,150$
CAPITAL OUTLAY TOTAL -$ 147$ 3,150$ 3,150$ 3,150$
Health Insurance 34,571$ 32,328$ 32,328$ 32,328$ 33,576$
Workers' Compensation 2,748$ 2,293$ 2,793$ 2,793$ 139$
TRANSERS TOTAL 37,319$ 34,621$ 35,121$ 35,121$ 33,715$
HUMAN RESOURCES TOTAL 709,758$ 649,681$ 718,817$ 708,352$ 720,627$
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 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 484,571$ 478,982$ 495,712$ 495,712$ 516,306$
OT-Regular 9,297$ 3,712$ 8,726$ 8,726$ 3,528$
Longevity Pay 3,952$ 3,519$ 3,633$ 3,633$ 3,801$
PERSONNEL SERVICES TOTAL 497,820$ 486,213$ 508,072$ 508,072$ 523,635$
Unemployment 834$ 552$ 972$ 972$ 1,317$
Social Security 29,222$ 28,297$ 31,712$ 31,712$ 32,660$
Medicare 6,834$ 6,618$ 7,416$ 7,416$ 7,638$
Life Insurance 1,036$ 1,009$ 921$ 921$ 948$
KPERS 47,033$ 48,128$ 49,153$ 49,153$ 51,993$
Cell Phone Allowance 300$ 300$ 300$ 300$ 300$
Transportation Allowance 3,144$ 3,144$ 3,406$ 3,406$ 3,144$
EMPLOYEE BENEFITS TOTAL 88,404$ 88,048$ 93,880$ 93,880$ 98,001$
Office Supplies 3,218$ 3,537$ 4,000$ 3,500$ 3,500$
Books & Periodicals 1,500$ 902$ 1,500$ 1,500$ 1,500$
Other Operating Supplies 11,152$ 4,277$ 11,900$ 6,000$ 6,000$
COMMODITIES TOTAL 15,870$ 8,716$ 17,400$ 11,000$ 11,000$
Auditing Services 54,035$ 25,945$ 28,000$ 27,255$ 27,255$
Refund Surety Deposits 89,744$ 190,771$ -$ -$ -$
Telephone 4,662$ 4,840$ 4,800$ 4,800$ 4,800$
Postage 6,658$ 8,552$ 9,000$ 9,000$ 9,000$
Employee Development 3,426$ 3,568$ 6,800$ 4,000$ 4,000$
Dues 905$ 671$ 1,000$ 1,000$ 1,000$
Printing 1,600$ 1,568$ 1,800$ 1,800$ 1,800$
Credit Card Fees/Expense (3,134)$ 3,304$ -$ 500$ 500$
Other Contractual 52,333$ 27,020$ 73,000$ 50,000$ 50,000$
EMS Contractual 7,269$ 8,116$ 10,400$ 8,700$ 8,700$
CONTRACTUAL SERVICES TOTAL 217,497$ 274,355$ 134,800$ 107,055$ 107,055$
Office Equipment 834$ -$ 1,000$ 900$ 900$
CAPITAL OUTLAY TOTAL 834$ -$ 1,000$ 900$ 900$
Petty Cash-Short -$ 4$ -$ -$ -$
OTHER EXPENSES TOTAL -$ 4$ -$ -$ -$
Health Insurance 74,493$ 84,630$ 85,128$ 85,128$ 94,368$
Workers' Compensation 4,764$ 3,603$ 4,717$ 4,717$ 277$
TRANSERS TOTAL 79,257$ 88,233$ 89,845$ 89,845$ 94,645$
FINANCE TOTAL 899,682$ 945,568$ 844,996$ 810,751$ 835,236$
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 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 461,707$ 462,960$ 474,811$ 474,811$ 474,584$
OT-Salaries 304$ 429$ 378$ 378$ 496$
Longevity Pay 3,554$ 3,357$ 2,814$ 2,814$ 3,227$
Earned Leave 15,482$ 3,475$ 3,200$ 3,200$ 3,200$
PERSONNEL SERVICES TOTAL 481,047$ 470,220$ 481,203$ 481,203$ 481,507$
Unemployment 804$ 541$ 912$ 912$ 1,201$
Social Security 28,368$ 27,880$ 29,773$ 29,773$ 29,792$
Medicare 6,635$ 6,520$ 6,963$ 6,963$ 6,967$
Life Insurance 1,036$ 1,028$ 864$ 864$ 865$
KPERS 45,535$ 46,675$ 46,149$ 46,149$ 47,427$
Cell Phone Allowance 1,888$ 1,800$ 1,800$ 1,800$ 1,500$
Transportation Allowance 2,040$ 2,040$ 2,210$ 2,210$ 2,210$
EMPLOYEE BENEFITS TOTAL 86,306$ 86,484$ 88,672$ 88,672$ 89,963$
Office Supplies 822$ 556$ 1,400$ 1,000$ 1,000$
Printer Supplies 3,649$ 3,582$ 5,000$ 4,000$ 4,000$
Books & Periodicals -$ -$ 500$ 150$ 200$
Gas & Oil 42$ 80$ 150$ 100$ 100$
Maintenance Supplies-Vehicle & Equip 225$ 448$ 500$ 300$ 300$
Other Operating Supplies 3,045$ 2,839$ 3,100$ 3,100$ 3,100$
COMMODITIES TOTAL 7,783$ 7,506$ 10,650$ 8,650$ 8,700$
Telephone 3,050$ 2,948$ 3,200$ 3,200$ 3,200$
Postage 17$ 35$ 100$ 100$ 100$
Employee Development 728$ 323$ 2,500$ 2,500$ 2,000$
Mileage/Travel 927$ 880$ 1,800$ 1,800$ 1,200$
Dues -$ -$ 300$ 300$ 300$
Other Contractual 293,030$ 359,587$ 411,000$ 411,000$ 435,000$
NWS(Tyler) Software Cost 27,518$ 98,299$ 94,000$ 94,000$ 104,500$
CONTRACTUAL SERVICES TOTAL 325,269$ 462,073$ 512,900$ 512,900$ 546,300$
Office Equipment -$ 375$ 500$ 250$ 250$
Other Equipment 252,868$ 179,903$ 275,000$ 225,000$ 225,000$
Computers/Technology 117,378$ -$ -$ -$ -$
CAPITAL OUTLAY TOTAL 370,246$ 180,278$ 275,500$ 225,250$ 225,250$
Health Insurance 84,926$ 78,922$ 76,156$ 76,156$ 79,008$
Workers' Compensation 5,712$ 4,324$ 5,719$ 5,719$ 252$
TRANSERS TOTAL 90,638$ 83,246$ 81,875$ 81,875$ 79,260$
COMPUTER TECHNOLOGY TOTAL 1,361,287$ 1,289,806$ 1,450,800$ 1,398,550$ 1,430,980$
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 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 5,451,088$ 5,535,955$ 5,930,084$ 5,930,084$ 6,175,396$
PT-Salaries 16,198$ 38,709$ 26,125$ 37,068$ 69,600$
OT-Salaries 488,746$ 560,020$ 484,252$ 484,252$ 384,082$
Longevity Pay 37,095$ 35,191$ 37,730$ 37,730$ 39,106$
PERSONNEL SERVICES TOTAL 5,993,127$ 6,169,874$ 6,478,191$ 6,489,134$ 6,668,183$
Unemployment 10,075$ 7,164$ 12,338$ 12,359$ 16,706$
Social Security 78,745$ 81,647$ 86,108$ 86,786$ 90,872$
Medicare 80,821$ 86,285$ 94,158$ 94,316$ 96,895$
Life Insurance 10,531$ 11,222$ 11,642$ 11,642$ 11,903$
KP&F 928,873$ 1,146,321$ 1,113,753$ 1,113,753$ 1,189,422$
KPERS 122,983$ 133,154$ 133,467$ 133,467$ 137,793$
Cell Phone Allowance 2,700$ 2,650$ 3,000$ 3,000$ 2,700$
Transportation Allowance 14,256$ 14,256$ 15,444$ 15,444$ 14,256$
EMPLOYEE BENEFITS TOTAL 1,248,984$ 1,482,700$ 1,469,909$ 1,470,767$ 1,560,547$
Office Supplies 10,699$ 4,246$ 10,500$ 10,500$ 12,400$
Books & Periodicals 9,155$ 4,897$ 8,000$ 8,000$ 8,000$
Electrical & Lighting 6,342$ 2,590$ 7,500$ 5,000$ 5,000$
Janitorial 3,627$ 4,155$ 4,000$ 4,000$ 6,000$
Gas & Oil 103,702$ 111,674$ 105,000$ 95,000$ 95,000$
Maintenance Supplies-Vehicle & Equip 99,226$ 103,168$ 100,000$ 100,000$ 100,000$
Wearing Apparel 51,646$ 34,357$ 60,000$ 40,000$ 55,000$
Other Service Equip 61,930$ 89,261$ 84,500$ 84,500$ 86,000$
Training 77,611$ 47,230$ 5,000$ 5,000$ 7,800$
Public Education Supplies 1,184$ 1,531$ 2,000$ 2,000$ 2,000$
Photography Supplies 2,181$ 2,493$ 3,000$ 3,000$ 3,000$
Other Operating Supplies 10,113$ 7,924$ 12,000$ 12,000$ 12,000$
K9 Supplies 6,763$ 3,333$ 18,000$ 18,000$ 21,000$
COMMODITIES TOTAL 444,178$ 416,860$ 419,500$ 387,000$ 413,200$
Medical Services 101$ 2,020$ 1,000$ 1,000$ 1,000$
Other Professional Services 11,128$ 9,897$ 9,000$ 9,000$ 12,000$
Telephone 34,531$ 30,177$ 34,000$ 30,000$ 39,000$
Gas Service 999$ 1,169$ 300$ 98$ -$
Postage 11,715$ 11,296$ 11,500$ 10,000$ 11,000$
Employee Development 4,431$ 1,912$ 75,000$ 30,000$ 61,000$
Dues 4,855$ 7,809$ 5,100$ 2,500$ 5,100$
Employee Recruitment 29,229$ 14,022$ 20,000$ 10,000$ 11,000$
Printing 3,377$ 3,949$ 5,000$ 5,000$ 4,000$
Repair-Radio 46,519$ 37,569$ 40,000$ 40,000$ 40,000$
Repair-Buildings 49,187$ 9,084$ 25,000$ 10,000$ 10,000$
Repair-Office Equip 2,745$ -$ 3,500$ 1,000$ 1,000$
Credit Card Fees/Expense -$ 87$ -$ 10$ 10$
Other Contractual 168,839$ 200,104$ 265,000$ 220,000$ 242,000$
Dept. Accreditation 14,508$ 9,739$ 18,000$ 15,885$ 15,500$
CONTRACTUAL SERVICES TOTAL 382,163$ 338,834$ 512,400$ 384,493$ 452,610$
Office Equipment 12,374$ 6,840$ 13,000$ 13,000$ 9,000$
Radios 16,534$ -$ 15,000$ 5,000$ 15,000$
Other Equipment 45,028$ 53,101$ 72,800$ 50,800$ 49,800$
CAPITAL OUTLAY TOTAL 73,937$ 59,941$ 100,800$ 68,800$ 73,800$
Health Insurance 1,013,021$ 1,034,258$ 1,076,494$ 1,076,494$ 1,139,472$
Workers' Compensation 103,858$ 57,737$ 109,230$ 109,230$ 96,075$
TRANSERS TOTAL 1,116,879$ 1,091,995$ 1,185,724$ 1,185,724$ 1,235,547$
POLICE DEPARTMENT TOTAL 9,259,268$ 9,560,204$ 10,166,523$ 9,985,918$ 10,403,888$
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 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 449,183$ 413,265$ 369,765$ 369,765$ 372,231$
PT-Salaries 20,274$ 4,776$ -$ -$ 17,765$
OT-Salaries 7,312$ 2,383$ 837$ 837$ 854$
Longevity Pay 3,077$ 2,734$ 2,902$ 2,902$ 2,090$
PERSONNEL SERVICES TOTAL 479,845$ 423,157$ 373,503$ 373,503$ 392,939$
Unemployment 816$ 493$ 724$ 724$ 999$
Social Security 9,864$ 9,142$ 9,573$ 9,573$ 10,778$
Medicare 6,710$ 5,922$ 5,523$ 5,523$ 5,797$
Life Insurance 955$ 885$ 686$ 686$ 688$
KP&F 97,488$ 61,232$ 49,673$ 49,673$ 51,515$
KPERS 13,738$ 14,719$ 14,839$ 14,839$ 15,404$
Cell Phone Allowance 600$ 600$ 600$ 600$ 600$
Transportation Allowance 6,840$ 6,840$ 7,410$ 7,410$ 6,840$
EMPLOYEE BENEFITS TOTAL 137,011$ 99,833$ 89,027$ 89,027$ 92,621$
60
General Fund: Fire Administration
FIRE ADMINISTRATION 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Office Supplies 2,040$ 1,785$ 1,900$ 900$ 900$
Books & Periodicals 1,866$ 2,214$ 2,050$ 1,050$ 1,050$
Shop Mechanic Supplies -$ 615$ 1,200$ 1,000$ 2,200$
Paints 460$ 142$ -$ -$ -$
Electrical & Lighting 3,566$ 254$ 600$ 600$ 600$
Janitorial 10,476$ 12,792$ 10,600$ 10,600$ 13,000$
Gas & Oil 42,689$ 48,334$ 46,200$ 40,000$ 40,000$
Maintenance Supplies-Vehicle & Equip 67,185$ 56,031$ 60,000$ 60,000$ 60,000$
Wearing Apparel 38,433$ 30,283$ 38,500$ 30,000$ 30,000$
SCBA's 25,090$ 32,225$ 24,000$ 10,000$ 10,000$
Hazardous Materials Equipment 3,532$ 8,918$ 6,000$ 6,000$ 6,000$
Tools 6,902$ 3,450$ 7,500$ 2,500$ 2,500$
Mach. & Equip. (<$250) -$ 870$ -$ -$ -$
Training Supplies 16,677$ 18,511$ 21,000$ 21,000$ 36,000$
Seeds, Plants, Tress 161$ 120$ -$ -$ -$
Other Operating Supplies 2,433$ 3,002$ 3,000$ 1,000$ 1,000$
COMMODITIES TOTAL 221,509$ 219,545$ 222,550$ 184,650$ 203,250$
Medical Services 12,370$ 11,684$ 15,000$ 15,000$ 15,000$
Other Professional Services 3,621$ 4,143$ 10,000$ 10,000$ 6,000$
Telephone 52,205$ 56,048$ 44,000$ 44,000$ 45,500$
Uniform Cleaning 594$ 532$ 600$ 600$ 600$
Postage 971$ 917$ 750$ 750$ 750$
Employee Development 32,065$ 33,892$ 36,800$ 34,000$ 30,000$
Dues 1,645$ 1,605$ 1,700$ 1,605$ 1,605$
Printing 735$ 276$ 500$ 2,000$ 2,000$
Repairs 787$ 1,354$ 2,000$ -$ -$
Repair-Radio 3,745$ 4,626$ 4,500$ 4,000$ 4,000$
Repair-Buildings 69,020$ 84,622$ 44,000$ 44,000$ 44,000$
Laundry & Towel Service 2,309$ 2,210$ 1,470$ 1,470$ 1,470$
Credit Card Fees/Expense -$ -$ -$ 10$ 10$
Collection Fees 600$ -$ 3,000$ -$ -$
Fire Conference 7,333$ 4,878$ 2,500$ 2,000$ 7,500$
Other Contractual 11,282$ 13,010$ 29,540$ 29,540$ 29,540$
Other Software Maintenance 1,315$ 995$ 3,000$ 3,000$ 1,500$
CONTRACTUAL SERVICES TOTAL 200,597$ 220,793$ 199,360$ 191,975$ 189,475$
Office Equipment 2,174$ 1,048$ 1,960$ -$ -$
Radios 4,856$ 935$ 9,000$ 8,000$ 8,000$
FF Physical Fitness Equipment -$ 7,052$ -$ -$ 5,000$
Fire Station Equipment -$ 3,299$ 2,500$ 2,500$ 2,500$
Firefighting Equipment 28,838$ 23,518$ 27,500$ 27,500$ 35,000$
Other Equipment 21,574$ 10,344$ 20,000$ 20,000$ 12,000$
Personnel Protective Equipment 34,093$ 34,224$ 33,700$ 33,700$ 33,700$
CAPITAL OUTLAY TOTAL 91,534$ 80,420$ 94,660$ 91,700$ 96,200$
Health Insurance 94,122$ 76,896$ 64,176$ 64,176$ 46,704$
Workers' Compensation 5,712$ 4,324$ 4,329$ 4,329$ 1,816$
TRANSERS TOTAL 99,834$ 81,220$ 68,505$ 68,505$ 48,520$
FIRE ADMINISTRATION TOTAL 1,230,331$ 1,124,967$ 1,047,606$ 999,361$ 1,023,005$
61
General Fund: Fire Department EMS
EMERGENCY MEDICAL SERVICES 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 1,634,650$ 1,596,100$ 1,496,835$ 1,496,835$ 1,461,237$
OT-Regular 78,181$ 80,487$ 233,895$ 233,895$ 235,500$
Longevity Pay 11,183$ 9,128$ 10,528$ 10,528$ 10,388$
PERSONNEL SERVICES TOTAL 1,724,013$ 1,685,715$ 1,741,258$ 1,741,258$ 1,707,125$
Unemployment 2,829$ 1,876$ 3,308$ 3,308$ 4,268$
Social Security -$ -$ -$ -$ -$
Medicare 23,493$ 22,799$ 25,248$ 25,248$ 24,753$
Life Insurance 2,723$ 2,635$ 3,134$ 3,134$ 3,073$
KP&F 345,575$ 373,886$ 381,858$ 381,858$ 389,225$
Cell Phone Allowance 300$ 300$ 300$ 300$ 300$
Transportation Allowance -$ -$ -$ -$ -$
EMPLOYEE BENEFITS TOTAL 374,921$ 401,496$ 413,849$ 413,849$ 421,618$
Office Supplies 1,727$ 967$ 1,500$ 1,500$ 2,400$
Books & Periodicals -$ 140$ 140$ 140$ 140$
Gas & Oil 52,596$ 48,383$ 37,590$ 37,590$ 37,590$
Maintenance Supplies-Vehicle & Equip 31,649$ 33,853$ 22,500$ 22,500$ 22,500$
Wearing Apparel 9,214$ 7,750$ 9,200$ 8,500$ 8,500$
Training Supplies 15,715$ 10,320$ 16,000$ 16,000$ 16,000$
Public Education Supplies -$ -$ 2,500$ 2,500$ 1,000$
Other Operating Supplies 41,751$ 42,579$ 53,000$ 53,000$ 53,000$
Prescription Drugs and Meds 24,599$ 23,718$ 25,827$ 25,827$ 25,827$
Disposable Supplies 88,759$ 73,001$ 93,196$ 93,196$ 93,196$
COMMODITIES TOTAL 266,009$ 240,710$ 261,453$ 260,753$ 260,153$
Medical Services 5,116$ 5,828$ 6,100$ 6,100$ 6,100$
Other Professional Services 32,170$ 32,575$ 34,000$ 34,000$ 34,000$
Telephone 26,820$ 26,031$ 25,500$ 25,500$ 25,500$
Uniform Cleaning -$ 130$ 100$ -$ -$
Postage 3,434$ 3,797$ 3,000$ 3,000$ 3,000$
Employee Development 29,707$ 22,618$ 31,000$ 31,000$ 46,000$
Dues 1,290$ 1,351$ 1,700$ 1,700$ 1,875$
Printing 412$ -$ 100$ -$ -$
Repairs 1,000$ 5,851$ 1,000$ 1,000$ 1,000$
Repair-Radio 607$ 260$ 3,300$ 3,300$ 3,300$
Credit Card Fees/Expense -$ 618$ -$ 200$ 200$
Refunds 24,543$ 20,059$ 17,000$ 17,000$ 25,000$
Other Contractual 15,193$ 12,152$ 25,000$ 25,000$ 25,000$
CONTRACTUAL SERVICES TOTAL 140,290$ 131,269$ 147,800$ 147,800$ 170,975$
EMS Equipment 76,819$ 63,314$ 75,000$ 75,000$ 75,000$
Personnel Protective Equipment 28,411$ 20,848$ 31,200$ 31,200$ 31,200$
CAPITAL OUTLAY TOTAL 105,230$ 84,162$ 106,200$ 106,200$ 106,200$
Health Insurance 355,258$ 318,204$ 326,784$ 326,784$ 303,840$
Workers' Compensation 21,637$ 16,380$ 21,188$ 21,188$ 10,364$
TRANSERS TOTAL 376,895$ 334,584$ 347,972$ 347,972$ 314,204$
EMERGENCY MEDICAL SERVICES TOTAL 2,987,358$ 2,877,937$ 3,018,532$ 3,017,832$ 2,980,276$
62
General Fund: Fire Department Suppression
FIRE SUPPRESSION 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 3,694,994$ 4,004,946$ 3,654,205$ 3,654,205$ 3,683,089$
OT-Regular 198,926$ 224,942$ 657,025$ 657,025$ 651,693$
Longevity Pay 29,631$ 31,462$ 34,881$ 34,881$ 31,605$
PERSONNEL SERVICES TOTAL 3,923,551$ 4,261,350$ 4,346,111$ 4,346,111$ 4,366,387$
Unemployment 6,533$ 4,865$ 8,258$ 8,258$ 10,916$
Medicare 52,768$ 58,674$ 63,019$ 63,019$ 63,313$
Life Insurance 5,740$ 6,103$ 7,823$ 7,823$ 7,859$
KP&F 809,003$ 936,821$ 953,102$ 953,102$ 995,536$
Cell Phone Allowance 713$ 900$ 900$ 900$ 900$
EMPLOYEE BENEFITS TOTAL 874,757$ 1,007,363$ 1,033,101$ 1,033,101$ 1,078,524$
Health Insurance 760,502$ 764,554$ 820,591$ 820,591$ 775,632$
Workers' Compensation 17,515$ 22,099$ 18,907$ 18,907$ 26,548$
TRANSERS TOTAL 778,017$ 786,653$ 839,498$ 839,498$ 802,180$
FIRE SUPPRESSION TOTAL 5,576,325$ 6,055,365$ 6,218,710$ 6,218,710$ 6,247,092$
63
General Fund: Fire Prevention
FIRE PREVENTION 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 209,234$ 219,002$ 225,713$ 225,713$ 231,174$
PT-Salaries 14,954$ 14,976$ 15,675$ 5,675$ 5,675$
OT-Regular 2,674$ 2,770$ 1,625$ 1,625$ 3,722$
Longevity Pay 2,398$ 2,524$ 2,650$ 2,650$ 2,776$
PERSONNEL SERVICES TOTAL 229,260$ 239,271$ 245,662$ 235,662$ 243,347$
Unemployment 393$ 284$ 467$ 448$ 608$
Social Security 927$ 929$ -$ (620)$ 352$
Medicare 3,226$ 3,402$ 3,562$ 3,417$ 3,529$
Life Insurance 461$ 476$ 414$ 414$ 428$
KP&F 43,763$ 50,242$ 50,436$ 50,436$ 54,189$
EMPLOYEE BENEFITS TOTAL 48,770$ 55,332$ 54,879$ 54,095$ 59,106$
K-9 Supplies -$ 1,057$ 2,000$ 2,000$ 2,000$
Books & Periodicals 1,751$ 355$ 4,000$ 2,000$ 2,000$
Wearing Apparel 966$ 1,265$ 1,400$ 1,400$ 1,400$
Public Education Supplies 5,686$ 3,918$ 5,000$ 2,500$ 4,000$
Fire Investigation Supplies 1,924$ 1,378$ 3,750$ 1,750$ 8,000$
COMMODITIES TOTAL 10,326$ 7,973$ 16,150$ 9,650$ 17,400$
Medical Services 279$ -$ 200$ 200$ 200$
Employee Development 3,387$ 4,115$ 4,600$ 3,000$ 4,600$
Dues 435$ 1,035$ 1,400$ 1,400$ 1,400$
CONTRACTUAL SERVICES TOTAL 4,101$ 5,150$ 6,200$ 4,600$ 6,200$
Other Equipment 2,447$ 4,490$ 8,100$ 5,000$ 3,500$
CAPITAL OUTLAY TOTAL 2,447$ 4,490$ 8,100$ 5,000$ 3,500$
Health Insurance 45,609$ 45,792$ 45,792$ 45,792$ 47,592$
Workers' Compensation 3,882$ 2,948$ 4,037$ 4,037$ 1,456$
TRANSERS TOTAL 49,491$ 48,740$ 49,829$ 49,829$ 49,048$
FIRE PREVENTION TOTAL 344,396$ 360,957$ 380,820$ 358,836$ 378,601$
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 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 835,312$ 861,666$ 902,043$ 902,043$ 920,601$
PT-Salaries 26,425$ 29,828$ 22,754$ 12,754$ 27,456$
OT- Regular 1,358$ 1,373$ 1,450$ 1,450$ 1,792$
Longevity Pay 5,056$ 4,787$ 5,156$ 5,156$ 5,667$
PERSONNEL SERVICES TOTAL 868,151$ 897,652$ 931,403$ 921,403$ 955,516$
Unemployment 1,505$ 1,064$ 1,784$ 1,765$ 2,406$
Social Security 52,908$ 54,521$ 57,896$ 57,276$ 59,491$
Medicare 12,405$ 12,779$ 13,613$ 13,468$ 13,954$
Life Insurance 1,729$ 1,899$ 1,690$ 1,690$ 1,732$
KPERS 81,214$ 89,461$ 90,220$ 90,220$ 94,984$
Cell Phone Allowance 3,138$ 3,300$ 3,300$ 3,300$ 3,600$
Transportation Allowance 6,840$ 6,840$ 7,410$ 7,410$ 6,840$
EMPLOYEE BENEFITS TOTAL 159,738$ 169,864$ 175,912$ 175,128$ 183,008$
Office Supplies 2,473$ 1,968$ 2,200$ 1,200$ 1,200$
Books & Periodicals 389$ 278$ 400$ 250$ 250$
Drafting Supplies 894$ 80$ 2,800$ 1,400$ 1,400$
Gas & Oil 4,468$ 4,081$ 6,000$ 3,715$ 3,715$
Maintenance Supplies-Vehicle & Equip 5,557$ 7,129$ 7,000$ 2,025$ 2,025$
Wearing Apparel 881$ 711$ 600$ 175$ 175$
Other Operating Supplies 169$ 743$ 800$ 300$ 300$
COMMODITIES TOTAL 14,829$ 14,989$ 19,800$ 9,065$ 9,065$
Telephone 5,613$ 5,423$ 6,200$ 5,000$ 5,000$
Postage 724$ 713$ 800$ 800$ 800$
Employee Development 21,334$ 8,744$ 12,000$ 5,000$ 5,000$
Dues 2,304$ 4,243$ 3,200$ 2,500$ 2,500$
Repair-Office Equip 399$ -$ 400$ 400$ 400$
Repair- Other 111$ -$ 500$ 400$ 400$
Other Contractual 6,739$ 12,483$ 15,400$ 15,400$ 15,400$
CONTRACTUAL SERVICES TOTAL 37,225$ 31,606$ 38,500$ 29,500$ 29,500$
Office Equipment 147$ 455$ 600$ 200$ 200$
Other Equipment -$ 54$ 500$ -$ -$
CAPITAL OUTLAY TOTAL 147$ 509$ 1,100$ 200$ 200$
Health Insurance 117,079$ 112,392$ 127,636$ 127,636$ 110,808$
Workers' Compensation 13,848$ 10,483$ 14,455$ 14,455$ 15,030$
TRANSERS TOTAL 130,927$ 122,875$ 142,091$ 142,091$ 125,838$
PUBLIC WORKS ENGINEERING TOTAL 1,211,018$ 1,237,496$ 1,308,806$ 1,277,387$ 1,303,127$
66
General Fund: Public Works Streets
PUBLIC WORKS STREETS 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 1,061,488$ 1,059,668$ 1,105,099$ 1,105,099$ 1,130,652$
PT-Salaries 646$ 5,741$ 15,000$ 2,000$ -$
OT- Regular 6,812$ 15,252$ 7,472$ 7,472$ 17,844$
Longevity Pay 12,139$ 12,122$ 12,968$ 12,968$ 11,057$
PERSONNEL SERVICES TOTAL 1,081,085$ 1,092,782$ 1,140,539$ 1,127,539$ 1,159,553$
Unemployment 1,833$ 1,271$ 2,175$ 2,150$ 2,908$
Social Security 64,149$ 65,025$ 70,962$ 70,156$ 72,121$
Medicare 15,003$ 15,207$ 16,596$ 16,407$ 16,867$
Life Insurance 2,305$ 2,461$ 2,033$ 2,033$ 2,094$
KPERS 101,201$ 107,670$ 108,549$ 108,549$ 114,813$
Cell Phone Allowance 1,263$ 1,500$ 1,500$ 1,500$ 1,500$
Transportation Allowance 3,696$ 3,696$ 4,004$ 4,004$ 3,696$
EMPLOYEE BENEFITS TOTAL 189,449$ 196,831$ 205,818$ 204,799$ 213,999$
Office Supplies 1,008$ 875$ 1,100$ 1,100$ 1,100$
Cement Products -$ -$ -$ 400$ -$
Metal Products 1,699$ 1,527$ 1,550$ 1,550$ 1,550$
Lumber 2,531$ 984$ 2,500$ 2,500$ 2,500$
Welding Supplies 925$ 615$ 700$ 700$ 700$
Gas & Oil 74,924$ 74,557$ 74,500$ 70,000$ 70,000$
Maintenance Supplies-Vehicle & Equip 190,094$ 208,686$ 185,280$ 175,000$ 175,000$
Parts- Machinery & Equip 8,705$ 8,997$ 8,650$ 8,650$ 8,650$
Chemicals 2,401$ 2,416$ 2,100$ 1,100$ 1,100$
Wearing Apparel 6,164$ 8,979$ 6,500$ 6,500$ 6,500$
Tools 3,009$ 2,720$ 2,800$ 2,800$ 2,800$
Other Operating Supplies 5,323$ 5,306$ 5,550$ 5,500$ 5,450$
Buildings & Grounds Supplies 640$ 444$ 750$ 750$ 750$
COMMODITIES TOTAL 297,423$ 316,108$ 291,980$ 276,550$ 276,100$
Telephone 3,837$ 3,798$ 3,880$ 3,880$ 3,880$
Postage 49$ 43$ 70$ 70$ 70$
Employee Development 552$ 2,676$ 625$ 190$ 190$
Dues 298$ 340$ 320$ 320$ 320$
Repair-Radio 697$ 177$ 300$ 300$ 300$
Repair-Buildings 7,059$ 1,022$ 4,050$ 4,050$ 4,050$
Other Contractual 53,845$ 67,694$ 69,375$ 69,375$ 68,375$
Solid Waste Fees -$ -$ 215$ 215$ 215$
CONTRACTUAL SERVICES TOTAL 66,336$ 75,749$ 78,835$ 78,400$ 77,400$
Office Equipment 663$ 419$ 700$ 700$ 700$
Other Equipment 17,135$ 9,480$ 18,400$ 7,500$ 7,500$
CAPITAL OUTLAY TOTAL 17,798$ 9,899$ 19,100$ 8,200$ 8,200$
Health Insurance 227,423$ 219,910$ 241,075$ 241,075$ 236,520$
Workers' Compensation 17,310$ 13,104$ 17,827$ 17,827$ 13,763$
TRANSERS TOTAL 244,733$ 233,014$ 258,902$ 258,902$ 250,283$
PUBLIC WORKS STREETS TOTAL 1,896,825$ 1,924,383$ 1,995,174$ 1,954,390$ 1,985,535$
67
General Fund: Public Works Traffic
PUBLIC WORKS TRAFFIC 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 122,783$ 132,921$ 171,432$ 171,432$ 176,396$
PT-Salaries 5,344$ 5,935$ 8,000$ -$ 8,000$
OT- Regular 831$ 2,687$ 1,776$ 1,776$ 3,794$
Longevity Pay 1,736$ 1,862$ 1,988$ 1,988$ 2,114$
PERSONNEL SERVICES TOTAL 130,695$ 143,404$ 183,196$ 175,196$ 190,304$
Unemployment 217$ 164$ 348$ 333$ 476$
Social Security 7,591$ 8,375$ 11,358$ 10,862$ 11,799$
Medicare 1,775$ 1,959$ 2,656$ 2,540$ 2,759$
Life Insurance 277$ 299$ 315$ 315$ 328$
KPERS 11,693$ 13,603$ 16,836$ 16,836$ 17,993$
Cell Phone Allowance 900$ 888$ 900$ 900$ 1,200$
EMPLOYEE BENEFITS TOTAL 22,453$ 25,287$ 32,414$ 31,787$ 34,556$
Office Supplies 344$ 125$ 350$ 350$ 350$
Welding Supplies -$ 78$ 350$ 350$ 350$
Gas & Oil 7,867$ 9,002$ 7,400$ 7,400$ 7,400$
Maintenance Supplies-Vehicle & Equip 10,523$ 5,543$ 8,050$ 8,050$ 8,050$
Traffic Lights Parts 21,851$ 20,464$ 22,090$ 22,090$ 22,090$
Street Lights 4,023$ 5,070$ 3,990$ 3,990$ 3,990$
Wearing Apparel 1,045$ 960$ 1,000$ 1,000$ 1,000$
Tools 699$ 1,114$ 700$ 700$ 700$
Other Operating Supplies 823$ 444$ 700$ 700$ 700$
Buildings & Grounds Supplies 191$ 62$ 200$ 200$ 200$
COMMODITIES TOTAL 47,366$ 42,861$ 44,830$ 44,830$ 44,830$
Telephone 599$ 636$ 490$ 490$ 490$
Street Lighting 588,912$ 597,739$ 606,600$ 606,600$ 606,600$
Traffic Control Services 51,356$ 50,026$ 52,650$ 52,650$ 52,650$
Employee Development 2,626$ 1,482$ 2,740$ 2,490$ 2,490$
Repair-Buildings 426$ 430$ 350$ 350$ 6,350$
Other Contractual 2,257$ 2,279$ 2,825$ 2,825$ 2,825$
CONTRACTUAL SERVICES TOTAL 646,175$ 652,593$ 665,655$ 665,405$ 671,405$
Office Equipment 208$ -$ 300$ 300$ 300$
Other Equipment 2,256$ -$ 2,400$ 500$ 500$
CAPITAL OUTLAY TOTAL 2,464$ -$ 2,700$ 800$ 800$
Health Insurance 26,535$ 28,062$ 32,328$ 32,328$ 33,576$
Workers' Compensation 2,250$ 1,703$ 3,095$ 3,095$ 2,556$
TRANSERS TOTAL 28,785$ 29,765$ 35,423$ 35,423$ 36,132$
PUBLIC WORKS TRAFFIC TOTAL 877,938$ 893,911$ 964,219$ 953,442$ 978,026$
68
General Fund: Public Works Flood Control
PUBLIC WORKS FLOOD CONTROL 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 121,791$ 147,641$ 130,158$ 130,158$ 133,462$
PT-Salaries 2,960$ 2,935$ 1,069$ -$ 2,000$
OT- Regular 1,472$ 5,277$ 1,525$ 1,525$ 5,366$
Longevity Pay 1,635$ 1,449$ 1,533$ 1,533$ 1,617$
PERSONNEL SERVICES TOTAL 127,858$ 157,302$ 134,285$ 133,216$ 142,445$
Unemployment 215$ 184$ 255$ 253$ 356$
Social Security 7,513$ 9,364$ 8,326$ 8,259$ 8,832$
Medicare 1,757$ 2,190$ 1,947$ 1,932$ 2,065$
Life Insurance 275$ 355$ 240$ 240$ 253$
KPERS 11,690$ 15,276$ 12,802$ 12,802$ 13,862$
Cell Phone Allowance 300$ 625$ 300$ 300$ 600$
EMPLOYEE BENEFITS TOTAL 21,750$ 27,995$ 23,870$ 23,786$ 25,968$
Office Supplies 178$ 89$ 200$ 200$ 200$
Sand, Rock Gravel & Salt 16,110$ 16,371$ 24,000$ 14,000$ 14,000$
Gas & Oil 10,898$ 13,099$ 11,200$ 11,200$ 11,200$
Maintenance Supplies-Vehicle & Equip 35,199$ 20,633$ 24,100$ 24,100$ 24,100$
Chemicals 5,165$ 5,117$ 5,200$ 4,200$ 4,200$
Wearing Apparel 870$ 870$ 900$ 900$ 900$
Tools 223$ 217$ 250$ 250$ 250$
Other Operating Supplies 5,679$ 5,703$ 5,850$ 2,550$ 2,550$
Buildings & Grounds Supplies 217$ 124$ 225$ 225$ 225$
COMMODITIES TOTAL 74,540$ 62,224$ 71,925$ 57,625$ 57,625$
Telephone 564$ 533$ 580$ 580$ 580$
Employee Development 105$ 29$ 180$ 55$ 55$
Repair-Buildings 69$ 665$ 100$ 100$ 3,100$
Other Contractual 11,390$ 18,466$ 20,730$ 20,730$ 20,730$
CONTRACTUAL SERVICES TOTAL 12,128$ 19,693$ 21,590$ 21,465$ 24,465$
Office Equipment 420$ -$ 450$ -$ -$
Other Equipment 4,164$ 1,711$ 4,200$ 3,200$ 3,200$
CAPITAL OUTLAY TOTAL 4,584$ 1,711$ 4,650$ 3,200$ 3,200$
Health Insurance 26,535$ 30,906$ 26,640$ 26,640$ 33,504$
Workers' Compensation 1,731$ 1,310$ 1,774$ 1,774$ 1,986$
TRANSERS TOTAL 28,266$ 32,216$ 28,414$ 28,414$ 35,490$
PUBLIC WORKS FLOOD CONTROL TOTAL 269,125$ 301,140$ 284,735$ 267,707$ 289,192$
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 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 518,382$ 494,491$ 484,044$ 484,044$ 485,243$
PT-Salaries 114,607$ 133,159$ 147,194$ 726$ 147,194$
OT- Regular 5,357$ 2,571$ 3,974$ 3,974$ 2,741$
Longevity Pay 8,241$ 7,608$ 6,962$ 6,962$ 6,825$
PERSONNEL SERVICES TOTAL 646,587$ 637,830$ 642,174$ 495,706$ 642,003$
Unemployment 1,124$ 750$ 1,220$ 942$ 1,605$
Social Security 38,985$ 37,939$ 39,815$ 30,734$ 39,804$
Medicare 9,118$ 8,873$ 9,312$ 7,188$ 9,309$
Life Insurance 1,204$ 1,168$ 891$ 891$ 891$
KPERS 51,548$ 49,836$ 47,568$ 47,568$ 48,838$
Cell Phone Allowance 325$ 600$ 600$ 600$ 600$
EMPLOYEE BENEFITS TOTAL 102,304$ 99,166$ 99,405$ 87,922$ 101,047$
Office Supplies 1,189$ 621$ 1,300$ 1,300$ 1,300$
Plumbing Supplies 14,972$ 2,234$ 10,500$ 9,500$ 9,500$
Shop Mechanic Supplies 8,549$ 5,912$ 9,000$ 9,000$ 5,000$
Cement Products 3,085$ 260$ 17,000$ 15,000$ 15,000$
Sand, Rock, Gravel & Salt 5,567$ 5,579$ 14,000$ 14,000$ 14,000$
Paints 1,744$ 837$ 1,500$ 1,500$ 1,500$
Lumber 1,628$ 860$ 5,000$ 5,000$ 5,000$
Electric & Lighting 14,963$ 7,110$ 5,000$ 5,000$ 5,000$
Janitorial 10,262$ 721$ 6,000$ 6,000$ 6,000$
Gas & Oil 32,822$ 35,114$ 29,500$ 29,500$ 29,500$
Maintenance Supplies-Vehicle & Equip 56,248$ 70,887$ 66,000$ 66,000$ 66,000$
Chemicals 854$ 647$ 1,000$ 1,000$ 1,000$
Wearing Apparel 2,837$ 2,179$ 4,000$ 4,000$ 4,000$
Safety Equip & Supplies -$ 701$ 2,500$ 2,500$ 2,500$
Tools 2,193$ 2,002$ 4,000$ 4,000$ 4,000$
Recreation Supplies 24,125$ 7,349$ 16,000$ 12,000$ 12,000$
Other Operating Supplies 6,967$ 9,941$ 8,000$ 8,000$ 8,000$
COMMODITIES TOTAL 188,004$ 152,954$ 200,300$ 193,300$ 189,300$
Telephone 5,795$ 6,305$ 7,000$ 6,305$ 6,305$
Employee Development 1,843$ 2,193$ 1,000$ 426$ 426$
Vandalism 2,674$ 1,118$ -$ -$ 2,500$
Repair-Buildings 16,712$ 14,027$ 28,000$ 14,026$ 14,026$
Other Contractual 1,700$ 2,062$ 5,000$ 2,146$ 2,146$
CONTRACTUAL SERVICES TOTAL 28,724$ 25,705$ 41,000$ 22,903$ 25,403$
Other Equipment 15,204$ 2,147$ 14,000$ 5,500$ 4,500$
CAPITAL OUTLAY TOTAL 15,204$ 2,147$ 14,000$ 5,500$ 4,500$
Health Insurance 112,891$ 100,844$ 100,944$ 100,944$ 115,176$
Workers' Compensation 9,520$ 7,207$ 9,270$ 9,270$ 4,673$
Solid Waste Disposal 11,076$ 14,818$ 12,900$ 12,900$ 12,900$
TRANSERS TOTAL 133,487$ 122,869$ 123,114$ 123,114$ 132,749$
PARKS TOTAL 1,114,309$ 1,040,671$ 1,119,993$ 928,444$ 1,095,001$
71
General Fund: Downtown
DOWNTOWN 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 133,759$ 135,911$ 167,825$ 167,825$ 159,575$
PT-Salaries 16,847$ 29,180$ 41,000$ 720$ 41,000$
OT- Regular 673$ 647$ 1,013$ 1,013$ -$
Longevity Pay 2,104$ 2,601$ 2,944$ 2,944$ 1,474$
PERSONNEL SERVICES TOTAL 153,383$ 168,339$ 212,781$ 172,501$ 202,048$
Unemployment 264$ 197$ 404$ 328$ 505$
Social Security 9,137$ 9,945$ 13,192$ 10,695$ 12,527$
Medicare 2,137$ 2,326$ 3,085$ 2,501$ 2,930$
Life Insurance 267$ 307$ 309$ 309$ 290$
KPERS 12,831$ 13,680$ 16,508$ 16,508$ 15,895$
Cell Phone Allowance 150$ 300$ 300$ 300$ 300$
EMPLOYEE BENEFITS TOTAL 24,785$ 26,756$ 33,799$ 30,642$ 32,447$
Irrigation Supplies 4,453$ 6,007$ 7,000$ 7,000$ 7,000$
Janitorial 806$ -$ -$ -$ -$
Gas & Oil 261$ -$ 600$ 600$ 600$
Maintenance Supplies-Vehicle & Equip 1,204$ 1,934$ 2,000$ 2,000$ 2,000$
Chemicals 14,814$ 22,613$ 25,000$ 22,000$ 22,000$
Wearing Apparel 616$ 979$ 800$ 800$ 800$
Tools 1,948$ 515$ 500$ 500$ 500$
Seeds, Plants, Tress 19,720$ 26,204$ 30,000$ 22,000$ 22,000$
Other Operating Supplies 1,250$ 393$ 1,000$ 1,000$ 1,000$
COMMODITIES TOTAL 45,072$ 58,645$ 66,900$ 55,900$ 55,900$
Employee Development 1,103$ 375$ 1,000$ -$ -$
Repairs 1,141$ 449$ -$ -$ -$
Other Contractual 4,064$ 4,874$ 1,000$ 1,000$ 1,000$
CONTRACTUAL SERVICES TOTAL 6,308$ 5,698$ 2,000$ 1,000$ 1,000$
Other Equipment 4,284$ 399$ 1,200$ 1,000$ 1,000$
CAPITAL OUTLAY TOTAL 4,284$ 399$ 1,200$ 1,000$ 1,000$
Health Insurance 23,514$ 29,382$ 33,648$ 33,648$ 39,408$
Workers' Compensation 478$ 360$ 648$ 648$ 1,479$
TRANSERS TOTAL 23,992$ 29,742$ 34,296$ 34,296$ 40,887$
DOWNTOWN TOTAL 257,824$ 289,579$ 350,977$ 295,339$ 333,282$
72
General Fund: Forestry
FORESTRY 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 87,647$ 119,893$ 147,484$ 147,484$ 155,087$
PT-Salaries 4,297$ 2,860$ 13,000$ -$ 13,000$
OT- Regular 848$ 464$ 1,003$ 1,003$ -$
Longevity Pay 228$ 270$ 525$ 525$ 354$
PERSONNEL SERVICES TOTAL 93,019$ 123,487$ 162,012$ 149,012$ 168,441$
Unemployment 158$ 146$ 308$ 283$ 421$
Social Security 5,460$ 7,416$ 10,045$ 9,239$ 10,443$
Medicare 1,284$ 1,734$ 2,349$ 2,161$ 2,442$
Life Insurance 226$ 260$ 268$ 268$ 280$
KPERS 8,443$ 11,936$ 14,320$ 14,320$ 15,342$
Cell Phone Allowance 300$ 300$ 300$ 300$ 300$
EMPLOYEE BENEFITS TOTAL 15,871$ 21,792$ 27,590$ 26,571$ 29,229$
Office Supplies 153$ 310$ 200$ 200$ 200$
Gas & Oil 3,034$ 3,193$ 3,500$ 3,500$ -$
Maintenance Supplies-Vehicle & Equip 16,425$ 18,503$ 11,000$ 10,000$ 10,000$
Tree Plaques 128$ 202$ 100$ 100$ 100$
Wearing Apparel 930$ 1,226$ 800$ 800$ 800$
Safety Equip & Supplies 397$ 270$ 1,000$ 750$ 750$
Tools 89$ 110$ 500$ 500$ 1,800$
Seeds, Plants, Tress 1,194$ 1,177$ 3,000$ 1,500$ 1,500$
Tree Cost Share Program 810$ 1,309$ 3,000$ 1,000$ 1,000$
Other Operating Supplies 352$ 9$ 500$ 500$ 500$
COMMODITIES TOTAL 23,512$ 26,309$ 23,600$ 18,850$ 16,650$
Employee Development 1,285$ 325$ 2,000$ 525$ 2,000$
Dues 75$ 120$ 200$ -$ 120$
Other Contractual 10,077$ 12,946$ 15,000$ 13,000$ 13,000$
CONTRACTUAL SERVICES TOTAL 11,437$ 13,390$ 17,200$ 13,525$ 15,120$
Other Equipment 1,034$ -$ 2,400$ 1,400$ 1,400$
CAPITAL OUTLAY TOTAL 1,034$ -$ 2,400$ 1,400$ 1,400$
Health Insurance 17,836$ 16,212$ 27,960$ 27,960$ 33,504$
Workers' Compensation 1,904$ 1,441$ 3,211$ 3,211$ 1,232$
TRANSERS TOTAL 19,740$ 17,653$ 31,171$ 31,171$ 34,736$
FORESTRY TOTAL 164,612$ 202,632$ 263,974$ 240,529$ 265,576$
73
General Fund: Neighborhood Centers
NEIGHBORHOOD CENTERS 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Plumbing Supplies 390$ 1,375$ 1,000$ 1,000$ 1,000$
Paints -$ -$ 1,200$ 800$ 800$
Janitorial 5,443$ 2,421$ 3,000$ 3,000$ 3,000$
Other Operating Supplies 346$ 278$ 150$ 150$ 150$
COMMODITIES TOTAL 6,178$ 4,074$ 5,350$ 4,950$ 4,950$
Other Professional Services 3,288$ 3,118$ 1,650$ 1,000$ 1,000$
Telephone 3,132$ 3,394$ 4,200$ 2,900$ 2,900$
Repair-Heating & Cool 1,858$ 1,957$ 2,000$ 2,000$ 2,000$
Repair-Buildings 1,218$ 2,051$ 1,900$ 1,396$ 1,396$
Repair-Equipment -$ 276$ -$ -$ -$
Refunds 1,955$ 2,560$ -$ 1,000$ 1,000$
CONTRACTUAL SERVICES TOTAL 11,451$ 13,356$ 9,750$ 8,296$ 8,296$
Other Equipment 1,911$ -$ -$ -$ -$
CAPITAL OUTLAY TOTAL 1,911$ -$ -$ -$ -$
Solid Waste Disposal 2,360$ 2,309$ 2,450$ 2,450$ 2,450$
TRANSERS TOTAL 2,360$ 2,309$ 2,450$ 2,450$ 2,450$
NEIGHBORHOOD CENTERS TOTAL 21,900$ 19,738$ 17,550$ 15,696$ 15,696$
74
General Fund: Field Maintenance
FIELD MAINTENANCE 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 95,836$ 88,236$ 87,210$ 87,210$ 90,435$
PT-Salaries 50,959$ 55,980$ 65,000$ 423$ 56,000$
OT- Regular 2,829$ 4,874$ 3,924$ 3,924$ 2,710$
Longevity Pay 1,005$ 254$ -$ -$ -$
PERSONNEL SERVICES TOTAL 150,628$ 149,344$ 156,135$ 91,558$ 149,145$
Unemployment 261$ 215$ 297$ 174$ 373$
Social Security 9,037$ 10,624$ 9,680$ 5,677$ 9,247$
Medicare 2,113$ 2,485$ 2,264$ 1,328$ 2,163$
Life Insurance 235$ 195$ 164$ 164$ 168$
KPERS 9,193$ 9,163$ 8,758$ 8,758$ 9,193$
Cell Phone Allowance 338$ 300$ 300$ 300$ 300$
EMPLOYEE BENEFITS TOTAL 21,176$ 22,981$ 21,463$ 16,400$ 21,444$
Cement Products -$ 460$ 3,000$ 2,000$ 2,000$
Sand, Rock, Gravel & Salt 6,274$ 6,426$ 6,700$ 3,000$ 6,400$
Paints 3,101$ 2,073$ 3,500$ 3,500$ 3,500$
Lumber 1,011$ 488$ 1,200$ 1,200$ 1,200$
Electric & Lighting 7,153$ 15,856$ 15,000$ 12,000$ 12,000$
Janitorial 2,237$ 2,676$ 3,000$ 3,000$ 3,000$
Gas & Oil 3,932$ 4,187$ 3,900$ 3,900$ 3,900$
Maintenance Supplies-Vehicle & Equip 5,677$ 8,627$ 6,700$ 6,700$ 6,700$
Wearing Apparel 596$ 278$ 600$ 600$ 600$
Safety Equip & Supplies 75$ 47$ 120$ 120$ 120$
Tools 418$ 936$ 1,100$ 1,100$ 1,100$
Recreation Supplies 1,172$ 5,058$ 3,900$ 3,900$ 3,900$
Other Operating Supplies 9,430$ 3,504$ 5,400$ 4,800$ 4,800$
COMMODITIES TOTAL 41,076$ 50,616$ 54,120$ 45,820$ 49,220$
Employee Development 15$ -$ 50$ -$ -$
Repair-Buildings 15,110$ 6,610$ 7,500$ 2,796$ 2,796$
Other Contractual 3,953$ 3,536$ 5,000$ 2,157$ 2,157$
CONTRACTUAL SERVICES TOTAL 19,079$ 10,147$ 12,550$ 4,953$ 4,953$
Other Equipment 14,822$ 8,556$ 17,000$ 12,000$ 12,000$
CAPITAL OUTLAY TOTAL 14,822$ 8,556$ 17,000$ 12,000$ 12,000$
Health Insurance 21,424$ 20,952$ 20,952$ 20,952$ 21,768$
Workers' Compensation 1,558$ 1,179$ 1,578$ 1,578$ 1,095$
TRANSERS TOTAL 22,982$ 22,131$ 22,530$ 22,530$ 22,863$
FIELD MAINTENANCE TOTAL 269,762$ 263,775$ 283,798$ 193,262$ 259,625$
75
General Fund: Cemetery
CEMETERY 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 87,574$ 90,652$ 93,940$ 93,940$ 99,110$
PT-Salaries 7,455$ 10,492$ 9,740$ 9,740$ 9,740$
OT- Regular 924$ 1,051$ 1,132$ 1,132$ 1,207$
Longevity Pay 1,719$ 1,803$ 1,887$ 1,887$ 1,971$
PERSONNEL SERVICES TOTAL 97,671$ 103,998$ 106,699$ 106,699$ 112,027$
Unemployment 164$ 120$ 203$ 203$ 280$
Social Security 5,693$ 6,102$ 6,615$ 6,615$ 6,946$
Medicare 1,332$ 1,427$ 1,547$ 1,547$ 1,624$
Life Insurance 222$ 228$ 175$ 175$ 184$
KPERS 8,547$ 9,483$ 9,318$ 9,318$ 10,096$
Cell Phone Allowance 300$ 300$ 300$ 300$ 300$
EMPLOYEE BENEFITS TOTAL 16,258$ 17,660$ 18,157$ 18,157$ 19,430$
Sand, Rock, Gravel & Salt 10,830$ 3,655$ 11,500$ 11,000$ 11,000$
Janitorial-Paper Products 225$ -$ 200$ 200$ 200$
Gas & Oil 4,220$ 4,882$ 4,000$ 4,000$ 4,000$
Maintenance Supplies-Vehicle & Equip 7,473$ 2,822$ 10,000$ 10,000$ 5,000$
Chemicals 737$ -$ 1,000$ 1,000$ 1,000$
Wearing Apparel 300$ 397$ 500$ 500$ 500$
Tools 408$ 188$ 800$ 800$ 800$
Other Operating Supplies 4,183$ 4,969$ 5,000$ 5,000$ 5,000$
COMMODITIES TOTAL 28,375$ 16,914$ 33,000$ 32,500$ 27,500$
Telephone 2,142$ 1,938$ 2,600$ 2,000$ 2,000$
Repair-Buildings 1,694$ 3,164$ 2,500$ 2,500$ 2,500$
Refunds -$ -$ 1,000$ -$ -$
CONTRACTUAL SERVICES TOTAL 3,836$ 5,102$ 6,100$ 4,500$ 4,500$
Other Equipment 7,545$ 10,067$ 10,300$ 10,300$ 10,300$
CAPITAL OUTLAY TOTAL 7,545$ 10,067$ 10,300$ 10,300$ 10,300$
Health Insurance 27,848$ 27,960$ 27,960$ 27,960$ 29,064$
Workers' Compensation 1,344$ 1,016$ 1,443$ 1,443$ 808$
TRANSERS TOTAL 29,192$ 28,976$ 29,403$ 29,403$ 29,872$
CEMETERY TOTAL 182,877$ 182,717$ 203,659$ 201,559$ 203,629$
76
General Fund: Parks Facility Maintenance
PARKS FACILITY MAINTENANCE 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 306,554$ 360,153$ 382,972$ 382,972$ 372,411$
PT-Salaries 11,083$ 16,894$ 13,365$ 2,127$ 50,989$
OT- Regular 2,039$ 3,370$ 2,943$ 2,943$ 4,631$
Longevity Pay 2,533$ 1,253$ 2,282$ 2,282$ 2,450$
PERSONNEL SERVICES TOTAL 322,209$ 381,670$ 401,561$ 390,324$ 430,481$
Unemployment 533$ 433$ 763$ 742$ 1,076$
Social Security 18,731$ 22,136$ 24,897$ 24,200$ 26,690$
Medicare 4,381$ 5,177$ 5,823$ 5,660$ 6,242$
Life Insurance 546$ 885$ 723$ 723$ 775$
KPERS 26,873$ 36,392$ 38,590$ 38,590$ 42,488$
Cell Phone Allowance 1,100$ 1,913$ 2,100$ 2,100$ 1,800$
EMPLOYEE BENEFITS TOTAL 52,163$ 66,935$ 72,895$ 72,014$ 79,071$
Plumbing Supplies 4,366$ 156$ 3,000$ 3,000$ 3,000$
Paints 266$ 1,644$ 2,300$ 2,300$ 2,300$
Lumber -$ 662$ 1,600$ 1,600$ 1,600$
Electrical & Lighting 6,958$ 5,249$ 7,500$ 7,500$ 5,000$
Janitorial 14,242$ 10,731$ 12,000$ 12,000$ 12,000$
Gas & Oil 3,121$ 4,114$ 2,700$ 2,700$ 2,700$
Maintenance Supplies-Vehicle & Equip 6,721$ 3,823$ 7,000$ 7,000$ 7,000$
Wearing Apparel 1,810$ 2,159$ 2,200$ 2,200$ 2,200$
Tools 5,702$ 8,276$ 7,500$ 7,500$ 7,500$
Other Operating Supplies 5,003$ 4,015$ 6,700$ 6,700$ 4,500$
COMMODITIES TOTAL 48,189$ 40,827$ 52,500$ 52,500$ 47,800$
Other Professional Services 2,060$ 503$ 3,339$ 500$ 500$
Other Prof. - Elevator 7,725$ 1,859$ 5,500$ 1,900$ 1,900$
Telephone 3,170$ 3,036$ 3,565$ 3,036$ 3,036$
Gas Service 66,922$ 67,533$ 66,150$ 66,150$ 66,150$
Light & Power 360,925$ 367,460$ 365,000$ 365,000$ 365,000$
L&P-Recreation 117,335$ 125,387$ 125,000$ 125,000$ 125,000$
Employee Development 1,679$ 548$ 3,000$ 240$ 240$
Repair-Heating & Coll 22,211$ 5,320$ 5,000$ 5,000$ 5,000$
Repair- Buildings 24,353$ 6,206$ 12,000$ 6,200$ 6,200$
Repair-Equipment 437$ 3,695$ 8,800$ 3,700$ 3,700$
Repair-Other (306)$ -$ -$ 578$ 578$
Maintenance-Art Center -$ 2,062$ -$ 2,061$ 2,061$
Maintenance-Community Theatre -$ 11,000$ -$ 11,000$ 11,000$
Other Contractual 21,541$ 15,863$ 17,077$ 15,862$ 11,500$
CONTRACTUAL SERVICES TOTAL 628,055$ 610,471$ 614,431$ 606,227$ 601,865$
Construction Contracts 19,371$ 507$ 50,000$ 10,000$ 10,000$
CAPITAL OUTLAY TOTAL 19,371$ 507$ 50,000$ 10,000$ 10,000$
Health Insurance 64,353$ 76,186$ 79,920$ 79,920$ 95,112$
Workers' Compensation 5,193$ 3,931$ 6,290$ 6,290$ 4,729$
TRANSERS TOTAL 69,546$ 80,117$ 86,210$ 86,210$ 99,841$
FACILITY MAINTENANCE TOTAL 1,139,533$ 1,180,526$ 1,277,597$ 1,217,275$ 1,269,058$
77
General Fund: Animal Services
ANIMAL SERVICES 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 246,833$ 246,883$ 284,947$ 284,947$ 297,444$
PT-Salaries 15,149$ 37,318$ 10,500$ 10,500$ 10,500$
OT- Regular 16,528$ 19,993$ 14,892$ 14,892$ 13,247$
Longevity Pay 245$ 287$ 291$ 291$ 557$
PERSONNEL SERVICES TOTAL 278,754$ 304,481$ 310,629$ 310,629$ 321,748$
Unemployment 474$ 359$ 590$ 590$ 804$
Social Security 16,553$ 18,144$ 19,259$ 19,259$ 19,948$
Medicare 3,871$ 4,243$ 4,504$ 4,504$ 4,665$
Life Insurance 441$ 480$ 540$ 540$ 560$
KPERS 23,656$ 26,261$ 28,842$ 28,842$ 30,720$
Cell Phone Allowance 1,363$ 788$ 900$ 900$ 1,200$
EMPLOYEE BENEFITS TOTAL 46,357$ 50,274$ 54,636$ 54,636$ 57,898$
Office Supplies 6,930$ 7,384$ 6,700$ 6,700$ 5,000$
Plumbing Supplies 936$ 896$ 1,000$ 1,000$ 1,000$
Electrical & Lighting 470$ 3,448$ 1,000$ 1,600$ 1,600$
Janitorial 6,682$ 4,337$ 5,000$ 5,000$ 4,750$
Gas & Oil 7,376$ 9,408$ 9,000$ 9,000$ 9,000$
Maintenance Supplies-Vehicle & Equip 3,463$ 8,023$ 4,000$ 4,000$ 4,000$
Wearing Apparel 2,742$ 2,618$ 2,700$ 1,000$ 2,700$
Other Operating Supplies 8,127$ 3,628$ 9,000$ 9,000$ 4,000$
Dog Park Maintenance -$ -$ -$ -$ -$
Other Operating: Animal Supplies 50,750$ 69,087$ 66,000$ 66,000$ 66,000$
COMMODITIES TOTAL 87,478$ 108,831$ 104,400$ 103,300$ 98,050$
Other Professional Services 563$ 2,758$ 600$ 1,200$ 1,200$
Telephone 5,141$ 8,744$ 5,200$ 5,200$ 8,700$
Gas Service 5,877$ 6,428$ 6,000$ 6,000$ 6,000$
Light & Power 21,711$ 20,370$ 22,000$ 20,370$ 20,370$
Postage 2,942$ 3,149$ 3,000$ 3,000$ 3,000$
Employee Development 5,948$ 8,291$ 6,000$ 1,165$ 2,500$
Dues 735$ 600$ 600$ 600$ 600$
Repair-Heating & Cool 1,253$ 258$ 1,000$ 258$ 258$
Repair- Buildings 4,234$ 8,188$ 7,500$ 7,500$ 5,000$
Repair-Equipment 5,290$ 3,156$ 5,000$ 3,156$ 650$
Credit Card Fees/Expenses 3,025$ 2,604$ -$ 2,600$ 2,600$
Refunds 1,557$ 648$ 1,350$ 648$ 648$
Other Contractual 97,927$ 70,959$ 101,500$ 70,959$ 70,959$
CONTRACTUAL SERVICES TOTAL 156,202$ 136,155$ 159,750$ 122,656$ 122,485$
Office Equipment 3,064$ 2,744$ 3,000$ 1,500$ 2,743$
Other Equipment 1,099$ 71$ 2,600$ 1,500$ 2,500$
CAPITAL OUTLAY TOTAL 4,163$ 2,815$ 5,600$ 3,000$ 5,243$
Sales Tax -$ 4$ -$ -$ -$
OTHER EXPENSES TOTAL -$ 4$ -$ -$ -$
Health Insurance 43,797$ 39,240$ 52,564$ 52,564$ 60,288$
Workers' Compensation 4,327$ 3,276$ 4,686$ 4,686$ 1,473$
Solid Waste Disposal 1,408$ 1,475$ 1,300$ 1,300$ 1,300$
TRANSERS TOTAL 49,532$ 43,991$ 58,550$ 58,550$ 63,061$
ANIMAL SERVICES TOTAL 622,486$ 646,550$ 693,564$ 652,770$ 668,485$
78
General Fund: Recreation Administration
RECREATION ADMINISTRATION 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 347,369$ 314,405$ 357,292$ 357,292$ 329,060$
PT-Salaries 2,663$ -$ -$ -$ -$
OT- Regular 162$ 1,773$ 439$ 439$ -$
Longevity Pay 602$ 686$ 508$ 508$ 984$
PERSONNEL SERVICES TOTAL 350,796$ 316,864$ 358,238$ 358,238$ 330,043$
Unemployment 596$ 367$ 697$ 697$ 837$
Social Security 20,912$ 18,836$ 22,744$ 22,744$ 20,760$
Medicare 4,882$ 4,405$ 5,319$ 5,319$ 4,855$
Life Insurance 770$ 673$ 660$ 660$ 603$
KPERS 33,530$ 31,624$ 35,254$ 35,254$ 33,049$
Cell Phone Allowance 1,638$ 1,325$ 1,200$ 1,200$ 900$
Transportation Allowance 7,944$ 6,110$ 8,606$ 8,606$ 4,800$
EMPLOYEE BENEFITS TOTAL 70,271$ 63,340$ 74,481$ 74,481$ 65,804$
Office Supplies 4,038$ 2,443$ 4,700$ 3,000$ 3,000$
Gas & Oil 3,510$ 2,970$ 4,000$ 2,500$ 2,500$
Maintenance Supplies-Vehicle & Equip 5,450$ 5,531$ 3,800$ 2,000$ 2,000$
Wearing Apparel 133$ 1,463$ -$ -$ -$
Recreation Supplies 1,564$ 177$ 1,250$ 1,250$ 1,250$
Other Operating Supplies 122$ 9$ 1,000$ 1,000$ 1,000$
Bike Helmets 999$ 629$ 1,000$ -$ -$
COMMODITIES TOTAL 15,815$ 13,221$ 15,750$ 9,750$ 9,750$
Other Professional Services 833$ -$ 1,000$ 1,000$ 1,000$
Telephone 7,362$ 6,052$ 7,400$ 6,051$ 6,100$
Postage 2,022$ 1,411$ 2,800$ 1,411$ 1,500$
Employee Development 5,617$ 6,814$ 5,500$ 1,331$ 2,000$
Dues 2,570$ 2,486$ 2,300$ 2,300$ 2,300$
Advertising & Promotion 27,463$ 32,356$ 31,000$ 12,000$ 15,000$
Credit Card Fees/Expenses 32,533$ 19,685$ -$ 15,500$ -$
Other Contractual 1,978$ 3,493$ 3,800$ 3,492$ 3,500$
CONTRACTUAL SERVICES TOTAL 80,378$ 72,297$ 53,800$ 43,085$ 31,400$
Sales Tax 184$ -$ -$ -$ -$
OTHER EXPENSES TOTAL 184$ -$ -$ -$ -$
Health Insurance 74,477$ 65,645$ 69,916$ 69,916$ 73,992$
Workers' Compensation 865$ 655$ 860$ 860$ 274$
TRANSERS TOTAL 75,342$ 66,300$ 70,775$ 70,775$ 74,266$
RECREATION ADMINISTRATION TOTAL 592,787$ 532,022$ 573,044$ 556,328$ 511,264$
79
General Fund: Fieldhouse
FIELDHOUSE 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 62,183$ 64,166$ 92,113$ 92,113$ 95,444$
PT-Salaries 31,978$ 52,753$ 70,000$ 7,825$ 70,000$
OT- Regular -$ 264$ 2,318$ 2,318$ 2,203$
Longevity Pay -$ -$ 460$ 460$ 502$
PERSONNEL SERVICES TOTAL 94,161$ 117,182$ 164,891$ 102,716$ 168,149$
Unemployment 392$ 141$ 313$ 195$ 420$
Social Security 5,714$ 6,963$ 10,223$ 6,368$ 10,425$
Medicare 1,336$ 1,628$ 2,391$ 1,489$ 2,438$
Life Insurance 118$ 148$ 171$ 171$ 177$
KPERS 6,018$ 6,655$ 9,119$ 9,119$ 9,687$
Cell Phone Allowance -$ -$ 450$ 450$ 450$
EMPLOYEE BENEFITS TOTAL 13,577$ 15,535$ 22,667$ 17,793$ 23,598$
Office Supplies 811$ 157$ 1,000$ 700$ 700$
Electrical & Lighting 373$ -$ 1,000$ 1,000$ 1,000$
Janitorial 5,275$ 3,510$ 6,000$ 3,500$ 3,500$
Maint Supplies-Vehicles & Equipment -$ 254$ -$ -$ -$
Wearing Apparel -$ 475$ 1,000$ 700$ 700$
Safety Equip & Supplies 558$ 134$ 500$ 500$ 500$
Tools -$ -$ 500$ 250$ 500$
Mach & Equip (<$250)-$ 168$ 1,000$ 500$ 500$
Recreation Supplies 4,910$ 5,088$ 27,000$ 13,000$ 13,000$
Other Operating Supplies 1,058$ 628$ 2,000$ 1,000$ 1,000$
Food and Beverage Supplies 222$ 1,196$ 1,000$ 500$ 250$
Snack Bar 512$ 184$ 1,000$ 500$ 500$
COMMODITIES TOTAL 13,719$ 11,796$ 42,000$ 22,150$ 22,150$
Rent/Lease Equipment 2,866$ 3,049$ 3,049$ 1,600$ 2,000$
Other Professional 200$ 739$ 2,000$ 739$ 739$
Phone/GPS/Internet 6,122$ 6,333$ 6,000$ 6,000$ 6,000$
Light & Power 57,563$ 55,148$ 75,000$ 55,148$ 56,000$
Employee Development 25$ 1,570$ 1,000$ 985$ 1,000$
Dues -$ -$ 500$ -$ 500$
Advertising & Promotion 2,040$ 5,946$ 3,000$ 797$ 3,000$
Repair - Building 4,087$ 4,964$ 7,000$ 4,963$ 5,000$
Repair-Equipment 14$ 599$ 1,000$ 600$ 600$
Credit Card Fees/Expenses 2,259$ -$ -$ -$ -$
Refunds -$ 47$ -$ -$ -$
Other Contractual 1,382$ 2,825$ 2,600$ 1,300$ 1,500$
CONTRACTUAL SERVICES TOTAL 76,558$ 81,220$ 101,149$ 72,132$ 76,339$
Other Equipment -$ -$ -$ -$ 1,500$
CAPITAL OUTLAY TOTAL -$ -$ -$ -$ 1,500$
Health Insurance 12,951$ 10,718$ 16,164$ 16,164$ 16,800$
Workers' Compensation 907$ 104$ 1,563$ 1,563$ 365$
Solid Waste Disposal 698$ 2,230$ 1,500$ 1,500$ 1,500$
Water Service 2,101$ 6,209$ 2,400$ 2,400$ 2,400$
TRANSERS TOTAL 16,657$ 19,261$ 21,627$ 21,627$ 21,065$
FIELDHOUSE TOTAL 214,672$ 244,993$ 352,335$ 236,417$ 312,801$
80
General Fund: Aquatic Center
AQUATIC CENTER 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
PT-Salaries 232,186$ 213,811$ 265,000$ 1,000$ 265,000$
OT- Regular 14,202$ 15,665$ -$ -$ -$
OT- Part Time -$ -$ 12,000$ -$ -$
PERSONNEL SERVICES TOTAL 246,388$ 229,476$ 277,000$ 1,000$ 265,000$
Unemployment 464$ 298$ 526$ 2$ 663$
Social Security 15,255$ 14,221$ 17,174$ 62$ 16,430$
Medicare 3,594$ 3,333$ 4,017$ 15$ 3,843$
EMPLOYEE BENEFITS TOTAL 19,313$ 17,853$ 21,717$ 78$ 20,935$
Office Supplies 1,660$ 1,656$ 500$ 895$ 900$
Plumbing Supplies 2,310$ 1,432$ 1,800$ 400$ 1,500$
Paints 1,656$ 530$ 1,000$ -$ 800$
Lumber 1,236$ 364$ 800$ -$ 500$
Electrical & Lighting 1,990$ 1,058$ 2,500$ 500$ 1,200$
Janitorial 3,491$ 3,345$ 4,800$ -$ 3,500$
Parts-Machinery & Equip 635$ 1,648$ 1,000$ 250$ 250$
Chemicals 18,446$ 19,830$ 27,500$ -$ 22,000$
Wearing Apparel 3,575$ 7,631$ 8,000$ -$ 8,000$
Recreation Supplies 9,402$ 8,121$ 9,000$ -$ 9,000$
Other Operating Supplies 5,935$ 4,897$ 6,000$ 1,000$ 5,000$
COMMODITIES TOTAL 50,337$ 50,512$ 62,900$ 3,045$ 52,650$
Other Professional Services 4,891$ 8,600$ 5,000$ 281$ 5,000$
Telephone 1,954$ 1,962$ 1,975$ 600$ 1,965$
Advertising & Promotion 6,096$ 3,836$ 8,000$ 297$ 6,000$
Repair - Building 3,143$ 1,810$ 5,900$ 1,000$ 2,000$
Repair-Equipment 1,598$ 1,377$ 5,200$ 125$ 1,500$
Refunds 8,402$ 2,027$ 7,000$ 8,900$ 5,000$
Other Contractual 6,026$ 10,612$ 5,200$ 1,000$ 5,200$
CONTRACTUAL SERVICES TOTAL 32,110$ 30,225$ 38,275$ 12,203$ 26,665$
Sales Tax 494$ 377$ -$ -$ -$
OTHER EXPENSES TOTAL 494$ 377$ -$ -$ -$
Workers' Compensation -$ -$ -$ -$ 721$
Solid Waste Disposal 10$ -$ 600$ 600$ 600$
TRANSERS TOTAL 10$ -$ 600$ 600$ 1,321$
AQUATIC CENTER TOTAL 348,651$ 328,443$ 400,492$ 16,927$ 366,571$
81
General Fund: Athletics
v
ATHLETICS 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 72,792$ 97,773$ 92,113$ 92,113$ 95,830$
PT-Salaries 102,616$ 77,688$ 70,000$ 556$ 70,000$
OT- Regular 4,259$ 1,948$ 2,318$ 2,318$ 2,203$
Longevity Pay 522$ 564$ 460$ 460$ 502$
PERSONNEL SERVICES TOTAL 180,189$ 177,972$ 164,891$ 95,447$ 168,536$
Unemployment 321$ 218$ 313$ 181$ 421$
Social Security 10,890$ 11,015$ 10,223$ 5,918$ 10,449$
Medicare 2,466$ 2,342$ 2,391$ 1,384$ 2,444$
Life Insurance 99$ 167$ 171$ 171$ 177$
KPERS 7,382$ 9,974$ 9,119$ 9,119$ 9,725$
Cell Phone Allowance 484$ 600$ 450$ 450$ 450$
EMPLOYEE BENEFITS TOTAL 21,642$ 24,315$ 22,667$ 17,223$ 23,667$
Electrical & Lighting 370$ -$ -$ -$ -$
Recreation Supplies 26,958$ 18,961$ 16,000$ 8,000$ 16,000$
Other Operating Supplies 844$ 273$ 1,000$ 800$ 800$
COMMODITIES TOTAL 28,173$ 19,234$ 17,000$ 8,800$ 16,800$
Rent/Lease -$ -$ -$ -$ -$
Other Professional Services 8,529$ 6,227$ 8,750$ 4,101$ 6,500$
Telephone -$ 175$ -$ 175$ 175$
Refunds 2,724$ 1,114$ 1,000$ 1,500$ 1,000$
Other Contractual 8,419$ 8,399$ 8,000$ 2,998$ 8,000$
CONTRACTUAL SERVICES TOTAL 19,672$ 15,915$ 17,750$ 8,774$ 15,675$
Other Equipment 2,950$ 1,308$ 9,100$ 2,500$ 5,000$
CAPITAL OUTLAY TOTAL 2,950$ 1,308$ 9,100$ 2,500$ 5,000$
Health Insurance 13,015$ 18,269$ 28,860$ 28,860$ 16,800$
Workers' Compensation 1,302$ 982$ 1,172$ 1,172$ 365$
TRANSERS TOTAL 14,317$ 19,251$ 30,032$ 30,032$ 17,165$
ATHLETICS TOTAL 266,942$ 257,996$ 261,441$ 162,776$ 246,843$
82
General Fund: Natural Resources
NATURAL RESOURCES 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 51,377$ 53,419$ 55,313$ 55,313$ 56,473$
PT-Salaries 33,369$ 32,854$ 39,000$ 168$ 32,800$
OT- Regular -$ 74$ -$ -$ -$
Longevity Pay 840$ 882$ 928$ 928$ 970$
PERSONNEL SERVICES TOTAL 85,586$ 87,229$ 95,240$ 56,408$ 90,242$
Unemployment 152$ 103$ 181$ 107$ 226$
Social Security 5,170$ 5,149$ 5,905$ 3,497$ 3,765$
Medicare 1,209$ 1,204$ 1,381$ 818$ 1,309$
Life Insurance 122$ 127$ 101$ 101$ 103$
KPERS 4,909$ 5,370$ 5,405$ 5,405$ 5,670$
EMPLOYEE BENEFITS TOTAL 11,563$ 11,955$ 12,973$ 9,928$ 11,072$
Sand, Rock & Gravel 968$ -$ -$ 209$ -$
Electrical & Lighting 58$ -$ -$ -$ -$
Wearing Apparel 230$ 366$ -$ -$ -$
Recreation Supplies 22,385$ 29,958$ 22,000$ 8,000$ 22,000$
COMMODITIES TOTAL 23,642$ 30,325$ 22,000$ 8,209$ 22,000$
Other Professional Services 496$ -$ -$ -$ -$
Employee Development 380$ -$ -$ -$ -$
Refunds -$ 40$ -$ -$ -$
Activity Fund 5,506$ 4,629$ 7,500$ 1,000$ 1,000$
Other Contractual 26,261$ 1,517$ 8,200$ 1,517$ 1,500$
CONTRACTUAL SERVICES TOTAL 32,644$ 6,186$ 15,700$ 2,517$ 2,500$
Health Insurance 15,203$ 15,264$ 15,264$ 15,264$ 15,864$
Workers' Compensation 865$ 655$ 941$ 941$ 241$
TRANSERS TOTAL 16,068$ 15,919$ 16,205$ 16,205$ 16,105$
NATURAL RESOURCES TOTAL 169,502$ 151,612$ 162,118$ 93,268$ 141,919$
83
General Fund: Recreation Programs
RECREATION PROGRAMS 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 55,715$ 55,654$ 58,760$ 58,760$ -$
PT-Salaries 67,762$ 35,079$ 17,881$ 1,047$ 17,880$
Longevity Pay 1,850$ 1,696$ 1,593$ 1,593$ -$
PERSONNEL SERVICES TOTAL 125,327$ 92,429$ 78,233$ 61,399$ 17,880$
Unemployment 218$ 112$ 149$ 117$ 45$
Social Security 7,430$ 5,630$ 4,850$ 3,807$ 1,109$
Medicare 1,727$ 1,317$ 1,134$ 890$ 259$
Life Insurance 195$ 156$ 109$ 109$ -$
KPERS 7,373$ 6,615$ 5,800$ 5,800$ -$
Cell Phone Allowance 300$ 300$ 300$ 300$ 300$
EMPLOYEE BENEFITS TOTAL 17,243$ 14,131$ 12,342$ 11,022$ 1,713$
Recreation Supplies 13,224$ 7,753$ 9,760$ 4,000$ 9,760$
Other Operating Supplies -$ 94$ -$ -$ -$
COMMODITIES TOTAL 13,224$ 7,847$ 9,760$ 4,000$ 9,760$
Rent/Lease -$ 200$ -$ -$ -$
Other Professional Services 18,589$ 21,075$ 18,000$ 1,000$ 15,000$
Refunds 371$ 333$ 250$ 400$ 250$
Other Contractual 7,042$ 6,677$ 7,500$ 1,000$ 7,500$
CONTRACTUAL SERVICES TOTAL 26,002$ 28,285$ 25,750$ 2,400$ 22,750$
Health Insurance 16,350$ 13,928$ 12,696$ 12,696$ -$
Workers' Compensation 1,302$ 982$ 801$ 801$ 49$
TRANSERS TOTAL 17,652$ 14,910$ 13,497$ 13,497$ 49$
RECREATION PROGRAMS TOTAL 199,448$ 157,603$ 139,582$ 92,318$ 52,152$
84
General Fund: Special Populations
SPECIAL POPULATIONS 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries -$ 405$ -$ -$ -$
PT-Salaries 39,899$ 41,345$ 41,936$ 1,685$ 42,122$
OT-Regular -$ 234$ -$ -$ -$
Longevity Pay 508$ 529$ 550$ 550$ 571$
PERSONNEL SERVICES TOTAL 40,407$ 42,512$ 42,486$ 2,234$ 42,692$
Unemployment 67$ 49$ 81$ 4$ 107$
Social Security 2,295$ 2,433$ 2,634$ 139$ 2,647$
Medicare 537$ 567$ 616$ 32$ 619$
Life Insurance 71$ 74$ 58$ 58$ 58$
KPERS 2,735$ 3,016$ 3,083$ 3,083$ 3,187$
EMPLOYEE BENEFITS TOTAL 5,704$ 6,138$ 6,472$ 3,316$ 6,618$
Maintenance Supplies-Vehicle & Equip -$ -$ -$ 9$ -$
Recreation Supplies 2,294$ 1,728$ 2,376$ 900$ 2,000$
COMMODITIES TOTAL 2,294$ 1,728$ 2,376$ 909$ 2,000$
Other Professional Services -$ -$ 150$ -$ 150$
Employee Development -$ 125$ 100$ -$ -$
Refunds 263$ -$ 900$ -$ 300$
Activity Fund 5,394$ 2,951$ 4,300$ 1,000$ 4,300$
Other Contractual 3,043$ 3,883$ 5,000$ 1,000$ 3,000$
CONTRACTUAL SERVICES TOTAL 8,699$ 6,959$ 10,450$ 2,000$ 7,750$
Health Insurance 3,682$ 3,661$ 3,696$ 3,696$ 3,840$
Workers' Compensation 173$ 131$ 177$ 177$ 114$
TRANSERS TOTAL 3,855$ 3,792$ 3,873$ 3,873$ 3,954$
SPECIAL POPULATIONS TOTAL 60,960$ 61,129$ 65,656$ 12,332$ 63,014$
85
General Fund: Camp Salina & Special Events
CAMP SALINA 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
PT-Salaries 30,004$ 36,320$ 30,505$ -$ 30,505$
PERSONNEL SERVICES TOTAL 30,004$ 36,320$ 30,505$ -$ 30,505$
Unemployment 50$ 47$ 58$ -$ 76$
Social Security 1,868$ 2,252$ 1,891$ -$ 1,891$
Medicare 434$ 527$ 442$ -$ 442$
EMPLOYEE BENEFITS TOTAL 2,352$ 2,826$ 2,392$ -$ 2,410$
Recreation Supplies 4,450$ 7,609$ 5,477$ -$ 5,400$
Other Operating Supplies -$ 203$ 105$ 17$ 106$
COMMODITIES TOTAL 4,450$ 7,812$ 5,582$ 17$ 5,506$
Rent/Lease 107$ 2,160$ 3,422$ -$ 3,400$
Other Professional Services 20$ 1,162$ 180$ -$ 180$
Refunds 414$ 400$ -$ -$ -$
Other Contractual 245$ -$ -$ -$ -$
CONTRACTUAL SERVICES TOTAL 786$ 3,722$ 3,602$ -$ 3,580$
Workers' Compensation 1,517$ 1,147$ 1,542$ 1,542$ 83$
TRANSERS TOTAL 1,517$ 1,147$ 1,542$ 1,542$ 83$
CAMP SALINA TOTALS 39,108$ 51,826$ 43,622$ 1,560$ 42,083$
SPECIAL EVENTS 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
PT-Salaries 737$ 975$ 272$ 24$ 975$
PERSONNEL SERVICES TOTAL 737$ 975$ 272$ 24$ 975$
Unemployment 1$ 1$ 1$ 0$ 2$
Social Security 46$ 60$ 17$ 1$ 60$
Medicare 11$ 14$ 4$ 0$ 14$
EMPLOYEE BENEFITS TOTAL 58$ 76$ 21$ 2$ 77$
Recreation Supplies 16,964$ 14,570$ 19,000$ 15,000$ 20,000$
Rent/Lease -$ -$ 2,500$ -$ -$
COMMODITIES TOTAL 16,964$ 14,570$ 21,500$ 15,000$ 20,000$
Other Professional Services 4,683$ 9,579$ 6,000$ 2,427$ 6,000$
Other Contractual 658$ -$ 1,800$ -$ -$
CONTRACTUAL SERVICES TOTAL 5,341$ 9,579$ 7,800$ 2,427$ 6,000$
SPECIAL EVENTS TOTAL 23,099$ 25,200$ 29,593$ 17,453$ 27,052$
86
General Fund: Senior Programs
SENIOR PROGRAMS 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
PT-Salaries 1,551$ 2,507$ 4,522$ 410$ 2,500$
PERSONNEL SERVICES TOTAL 1,551$ 2,507$ 4,522$ 410$ 2,500$
Unemployment 3$ 3$ 9$ 1$ 6$
Social Security 96$ 154$ 280$ 25$ 155$
Medicare 23$ 36$ 66$ 6$ 36$
KPERS -$ 14$ -$ -$ -$
EMPLOYEE BENEFITS TOTAL 122$ 208$ 354$ 32$ 198$
Recreation Supplies 2,112$ 2,177$ 1,000$ 200$ 1,000$
Other Operating Supplies 50$ -$ -$ -$ -$
COMMODITIES TOTAL 2,162$ 2,177$ 1,000$ 200$ 1,000$
Rent/Lease 600$ 100$ -$ -$ -$
Advertising & Promotions 5,725$ 4,620$ 1,450$ 750$ 750$
Refunds 1,293$ 670$ -$ -$ -$
Activity Fund 26,308$ 15,208$ 24,500$ 3,000$ 12,500$
Other Contractual 3,610$ 5,009$ 2,000$ 600$ 2,500$
CONTRACTUAL SERVICES TOTAL 37,537$ 25,608$ 27,950$ 4,350$ 15,750$
Health Insurance -$ 35$ -$ -$ -$
Workers' Compensation 338$ 426$ 985$ 985$ 7$
TRANSERS TOTAL 338$ 461$ 985$ 985$ 7$
SENIOR PROGRAMS TOTAL 41,710$ 30,962$ 34,811$ 5,977$ 19,455$
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 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 258,256$ 285,862$ 294,908$ 294,908$ 304,651$
PT-Salaries 22,142$ 21,985$ 23,891$ 23,891$ 33,573$
OT- Regular 783$ 795$ 941$ 941$ 972$
Longevity Pay 2,202$ 2,370$ 2,643$ 2,643$ 2,832$
PERSONNEL SERVICES TOTAL 283,383$ 311,012$ 322,383$ 322,383$ 342,027$
Unemployment 464$ 352$ 613$ 613$ 855$
Social Security 16,178$ 17,931$ 19,988$ 19,988$ 21,206$
Medicare 3,784$ 4,193$ 4,675$ 4,675$ 4,959$
Life Insurance 552$ 629$ 580$ 580$ 616$
KPERS 24,542$ 28,587$ 30,981$ 30,981$ 33,758$
EMPLOYEE BENEFITS TOTAL 45,519$ 51,692$ 56,836$ 56,836$ 61,394$
Office Supplies 2,532$ 2,359$ 2,500$ 1,500$ 1,500$
Books & Periodicals 1,111$ 583$ 400$ 250$ 250$
Paints 164$ 283$ 400$ 150$ 150$
Electrical & Lighting 348$ 116$ 500$ 150$ 150$
Janitorial 878$ 1,606$ 800$ 800$ 1,200$
Collections 2,873$ 1,991$ 4,500$ 2,500$ 2,500$
Gas & Oil -$ -$ -$ 56$ 56$
Maintenance Supplies - Vehicles & Equip 817$ 15$ 750$ 200$ 200$
Tools 24$ -$ 625$ 150$ 150$
Public Education Supplies 7,435$ 8,545$ 9,000$ 6,000$ 8,075$
Other Operating Supplies 2,012$ 1,979$ 3,150$ 2,000$ 2,000$
COMMODITIES TOTAL 18,195$ 17,477$ 22,625$ 13,756$ 16,231$
Rent/Lease 4,178$ 5,288$ 5,000$ 5,566$ 5,566$
Other Professional Services 15,347$ 6,083$ 6,300$ 6,145$ 6,145$
Phone/GPS/Internet 5,014$ 5,022$ 5,350$ 3,000$ 4,000$
Postage 2,507$ 2,445$ 2,000$ 1,200$ 1,200$
Employee Development 2,946$ 1,787$ 2,900$ 300$ 300$
Dues 3,746$ 2,053$ 1,975$ 2,500$ 2,500$
Printing 2,054$ 5,702$ 2,775$ 1,200$ 2,825$
Advertising & Promotion 28,631$ 22,011$ 23,000$ 13,500$ 13,500$
Repair - Buildings 26,416$ 18,244$ 24,000$ 10,050$ 10,050$
Other Contractual 7,185$ 6,202$ 12,700$ 5,100$ 5,100$
Exhibits 11,773$ 10,213$ 13,650$ 9,700$ 9,700$
CONTRACTUAL SERVICES TOTAL 109,797$ 85,049$ 99,650$ 58,261$ 60,886$
Office Equipment 660$ 58$ 215$ -$ -$
CAPITAL OUTLAY TOTAL 660$ 58$ 215$ -$ -$
Health Insurance 66,764$ 69,864$ 69,864$ 69,864$ 76,440$
Workers' Compensation 4,327$ 3,276$ 4,779$ 4,779$ 180$
TRANSERS TOTAL 71,091$ 73,140$ 74,643$ 74,643$ 76,620$
SMOKY HILL MUSEUM TOTAL 528,645$ 538,428$ 576,352$ 525,879$ 557,158$
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
DEVELOPMENT SERVICES 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries 1,020,415$ 1,140,950$ 1,225,361$ 1,225,361$ 1,230,096$
PT-Salaries 9,366$ -$ -$ -$ -$
OT- Regular 2,191$ 297$ 1,678$ 1,678$ 194$
Longevity Pay 6,185$ 6,122$ 8,236$ 8,236$ 7,270$
PERSONNEL SERVICES TOTAL 1,038,156$ 1,147,368$ 1,235,274$ 1,235,274$ 1,237,560$
Unemployment 1,741$ 1,323$ 2,374$ 2,374$ 3,127$
Social Security 61,243$ 67,999$ 77,469$ 77,469$ 77,543$
Medicare 14,323$ 15,903$ 18,118$ 18,118$ 18,135$
Life Insurance 2,124$ 2,423$ 2,249$ 2,249$ 2,251$
KPERS 97,979$ 114,593$ 120,077$ 120,077$ 123,443$
Cell Phone Allowance 2,825$ 2,988$ 3,000$ 3,000$ 2,700$
Transportation Allowance 11,818$ 12,997$ 14,222$ 14,222$ 13,128$
EMPLOYEE BENEFITS TOTAL 192,053$ 218,226$ 237,508$ 237,508$ 240,327$
Office Supplies 4,368$ 3,861$ 5,000$ 2,500$ 5,000$
Books & Periodicals 1,294$ 157$ 4,500$ -$ 4,500$
Gas & Oil 4,763$ 4,622$ 5,000$ 4,000$ 5,000$
Maintenance Supplies - Vehicles & Equip 2,035$ 3,919$ 4,000$ 2,000$ 4,000$
Wearing Apparel 189$ 716$ 1,500$ -$ 1,500$
Public Education Supplies 5,700$ 6,608$ 3,550$ 5,400$ 3,550$
Mach. & Equip. (<$250)-$ 213$ 200$ -$ 200$
Other Operating Supplies 4,335$ 3,710$ 2,500$ 500$ 2,500$
COMMODITIES TOTAL 22,684$ 23,807$ 26,250$ 14,400$ 26,250$
Rent/Lease Machinery -$ -$ 2,000$ 2,000$ 2,000$
Demolition 2,291$ 54,116$ 100,000$ 50,000$ 100,000$
Housing Grants 14,831$ 13,000$ 15,000$ 15,000$ 15,000$
Emergency Solutions Grant 153,953$ 148,913$ -$ 23,701$ -$
Revitalization Tax Rebate 207,151$ 214,036$ -$ -$ -$
Enterprise Zone Rebate 8,447$ 2,803$ -$ -$ -$
Other Professional Services 4,873$ 5,682$ 6,000$ 3,000$ 6,000$
Telephone 9,226$ 11,460$ 12,000$ 12,000$ 12,000$
Postage 16,329$ 14,907$ 18,000$ 10,000$ 18,000$
Employee Development 14,597$ 9,461$ 10,000$ 5,000$ 10,000$
Dues 7,495$ 1,809$ 7,000$ 7,000$ 7,000$
Employee Recruitment 70$ -$ -$ -$ -$
Legal Notices 3,860$ 3,617$ 3,000$ 2,000$ 3,000$
Printing 1,409$ 1,321$ 2,500$ 1,500$ 2,500$
Repairs -$ -$ 100$ -$ 100$
Repairs Buildings -$ -$ -$ 150$ -$
Repairs Office Equipment 399$ -$ -$ -$ -$
Credit Card Fees/Expense 1,421$ 3,675$ -$ 600$ -$
Other Contractual 15,944$ 10,840$ 50,000$ 20,000$ 50,000$
Minimum Housing Costs 117$ 630$ 6,000$ 6,000$ 6,000$
Nuisance Abate: Mowing 61,267$ 42,620$ 50,000$ 35,000$ 50,000$
CONTRACTUAL SERVICES TOTAL 523,677$ 538,890$ 281,600$ 192,952$ 281,600$
Office Equipment 455$ 5,074$ 1,000$ -$ 1,000$
Other Equipment 104$ 415$ 1,000$ -$ 1,000$
CAPITAL OUTLAY TOTAL 559$ 5,489$ 2,000$ -$ 2,000$
Health Insurance 187,251$ 219,840$ 237,000$ 237,000$ 236,568$
Workers' Compensation 15,580$ 16,993$ 17,958$ 17,958$ 10,212$
TRANSERS TOTAL 202,831$ 236,833$ 254,958$ 254,958$ 246,780$
COMMUNITY & DEVEL. SERV. TOTAL 1,979,960$ 2,170,613$ 2,037,590$ 1,935,092$ 2,034,517$
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
$212,000 to fund public access television based on a contractual agreement
$475,163 to partner with OCCK to provide transportatfon services throughout the community - the
2021 budgeted amount is significantly lower than prior years because the Kansas Department of Trans-
portatfon has committed to providing 100% through June 30, 2021
AGENCY CONTRACTS 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Agency Contracts Operational 25,000$ 25,000$ 25,000$ 25,000$ 25,000$
AGENCY SUPPORT TOTAL 25,000$ 25,000$ 25,000$ 25,000$ 25,000$
Agency Contracts Operational 219,547$ 212,304$ 225,000$ 225,000$ 212,000$
PEG ACCESS TV TOTAL 219,547$ 212,304$ 225,000$ 225,000$ 212,000$
Agency Contracts Transportation 737,900$ 1,044,690$ 811,690$ 811,690$ 475,163$
PUBLIC TRANSPORTATION TOTAL 737,900$ 1,044,690$ 811,690$ 811,690$ 475,163$
Agency Contract Econ Development 3,571$ -$ -$ -$ -$
ECONOMIC DEVELOPMENT TOTAL 3,571$ -$ -$ -$ -$
AGENCY CONTRACTS TOTAL 986,019$ 1,281,994$ 1,061,690$ 1,061,690$ 712,163$
92
General Fund: Capital Outlay & Reserves
The Capital Outlay budget for the General Fund includes $200,000 to purchase an ambulance for the
Emergency Medical Services division of the Fire Department and $25,000 as a reserve for any needed
capital improvements for ADA compliance.
Other capital purchases are budgeted for in the Sales Tax: Capital Fund or various special/proprietary
funds.
CAPITAL OUTLAY & RESERVES 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Vehicles 214,181$ 202,000$ 180,000$ 180,000$ 200,000$
VEHICLES AND EQUIPMENT TOTAL 214,181$ 202,000$ 180,000$ 180,000$ 200,000$
Construction Contracts 6,255$ -$ -$ -$ -$
Ada Compliance Reserve 15,000$ -$ 25,000$ 25,000$ 25,000$
INFRASTRUCTURE IMPROV. TOTAL 21,255$ -$ 25,000$ 25,000$ 25,000$
Property Tax Reserve -$ 2,024$ -$ -$ -$
Cash Reserve 1,624$ -$ -$ -$ -$
RESERVES & CONTINGENCY TOTAL 1,624$ 2,024$ -$ -$ -$
CAPITAL OUTLAY & RESERVES TOTAL 237,060$ 204,024$ 205,000$ 205,000$ 225,000$
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
$260,000 to the Bicentennial Center Fund
INTERFUND TRANSFERS 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Transfers - Interfund 805,000$ 897,748$ 905,500$ 905,500$ 905,500$
Health Insurance Prem Susp -$ (625,352)$ -$ -$ -$
TRANSERS TOTAL 805,000$ 272,396$ 905,500$ 905,500$ 905,500$
INTERFUND TRANSFERS TOTAL 805,000$ 272,396$ 905,500$ 905,500$ 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 & HUMANITIES FUND 2018 2019 2020 2020 2021
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
A&H Foundation Support 20,765$ -$ 60,000$ 60,000$ -$
A&H Program Services 76,300$ 78,000$ 18,000$ 18,000$ 78,000$
Button Sales-Pre Festiv 118,321$ 117,190$ 120,000$ 120,000$ 117,200$
Button Sales-Employee 29,250$ 27,060$ 25,000$ 25,000$ 27,100$
Button Sales-Gate 42,550$ 51,511$ 51,000$ 51,000$ 51,500$
Entertainment 3,250$ -$ -$ -$ -$
Jury Fees 9,977$ 7,983$ 12,500$ 12,500$ 8,000$
Artist Fees-Fine Arts 35,476$ 44,619$ 39,500$ 39,500$ 44,600$
1st Treasures Tent Fees 2,031$ 1,902$ -$ -$ 1,900$
Game Fees 245$ 175$ 250$ 250$ 200$
Food Fees 43,369$ 50,058$ 49,000$ 49,000$ 50,100$
Craft Demonstration Fee 1,424$ 1,579$ 1,400$ 1,400$ 1,600$
Electrical Fees 6,640$ 6,100$ 6,000$ 6,000$ 6,100$
T-Shirts Sales 8,108$ 6,146$ 7,000$ 7,000$ 6,100$
Soft Drink Sales 1,617$ 1,504$ 1,250$ 1,250$ 1,500$
Gift Certificates 6,540$ 8,700$ 6,500$ 6,500$ 8,700$
Investment Income 127$ -$ 500$ 500$ -$
Transfers Operating 485,000$ 637,748$ 645,500$ 645,500$ 645,500$
Miscellaneous Income 1,084$ -$ 500$ 500$ -$
ARTS & HUMANITIES TOTAL REVENUES 892,073$ 1,040,274$ 1,043,900$ 1,043,900$ 1,048,100$
96
Arts and Humanities Fund
ARTS & HUMANITIES FUND 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries Budget 335,095$ 357,086$ 369,411$ 369,411$ 372,010$
OT- Regular 7,052$ 6,779$ 6,464$ 6,464$ 7,710$
Longevity Pay 1,416$ 1,666$ 1,880$ 1,880$ 1,782$
Earned Leave 399$ -$ -$ -$ -$
PERSONNEL SERVICES TOTAL 343,962$ 365,532$ 377,754$ 377,754$ 381,502$
Unemployment 564$ 414$ 724$ 724$ 962$
Social Security 19,821$ 21,250$ 23,632$ 23,632$ 23,848$
REDUCTION FICA -$ -$ -$ -$ -$
Medicare 4,636$ 4,970$ 5,527$ 5,527$ 5,577$
Life Insurance 675$ 760$ 686$ 686$ 692$
Kpers 32,266$ 36,218$ 36,629$ 36,629$ 37,965$
Transp.Allowance 3,144$ 3,144$ 3,406$ 3,406$ 3,144$
EMPLOYEE BENEFITS TOTAL 61,105$ 66,756$ 70,604$ 70,604$ 72,188$
Office Supplies 3,074$ 2,025$ 3,000$ 1,800$ 1,800$
Books & Periodicals 492$ 609$ 600$ -$ -$
Gas & Oil 461$ 326$ 300$ 100$ 100$
Maint. Supplies-Veh & Equip 1,214$ 1,153$ 400$ 100$ 100$
Other Oper. Supplies 303$ 240$ 500$ -$ -$
Food/Beverage Supplies 1,416$ 1,420$ 1,600$ 400$ 400$
COMMODITIES TOTAL 6,960$ 5,773$ 6,400$ 2,400$ 2,400$
Other Professional Services 20,884$ 64,291$ 54,700$ 2,000$ 2,000$
Other Profession-Artist 101,293$ 55,243$ 71,000$ 20,000$ 30,000$
Telephone 2,739$ 3,763$ 2,000$ 2,000$ 2,000$
Cell Phone Allowance 1,025$ 888$ 900$ 900$ 600$
Postage 3,237$ 2,386$ 2,200$ 2,200$ 2,200$
Employee Development 4,154$ 845$ 4,000$ 100$ 100$
Mileage/Travel 382$ 646$ 2,000$ 200$ 200$
Dues 1,395$ 1,053$ 1,400$ 1,400$ 1,400$
Printing 6,389$ 5,672$ 7,000$ -$ -$
Advertising & Promotion 5,967$ 2,807$ 7,000$ 1,000$ 1,000$
Other Contractual 10,650$ 9,111$ 8,000$ 8,000$ 8,000$
Other Cont Tech Service 1,940$ -$ 1,500$ 500$ 500$
CONTRACTUAL SERVICES TOTAL 160,055$ 146,704$ 161,700$ 38,300$ 48,000$
Office Equipment 2,397$ 2,522$ 2,000$ 2,000$ 2,000$
Community Art 21,473$ 15,953$ 30,000$ 30,000$ 20,000$
CAPITAL OUTLAY TOTAL 23,869$ 18,475$ 32,000$ 32,000$ 22,000$
Health Insurance 73,177$ 70,978$ 72,984$ 72,984$ 68,544$
Workmen's Compensation 4,698$ 3,595$ 5,003$ 5,003$ 201$
Health Insurance Prem Susp -$ (12,164)$ -$ -$ -$
INTERFUND BENEFITS TOTAL 77,875$ 62,409$ 77,987$ 77,987$ 68,745$
ARTS & HUMANITIES TOTAL 673,827$ 665,649$ 726,445$ 599,045$ 594,835$
97
Smoky Hill River Festival
v
SMOKY HILL RIVER FESTIVAL 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
PT- Salaries 10,381$ 10,692$ 12,000$ 12,000$ 12,000$
OT- Regular 711$ 898$ 1,000$ 1,000$ -$
PERSONNEL SERVICES TOTAL 11,092$ 11,590$ 13,000$ 13,000$ 12,000$
Unemployment 21$ 15$ 25$ 25$ 30$
Social Security 688$ 719$ 806$ 806$ 744$
Medicare 161$ 168$ 189$ 189$ 174$
EMPLOYEE BENEFITS TOTAL 870$ 902$ 1,019$ 1,019$ 948$
Office Supplies 2,418$ 2,635$ 3,200$ 800$ 3,200$
Maint. Supplies-Veh & Equip -$ 780$ 1,000$ -$ 1,000$
Signs 2,402$ 3,733$ 3,000$ -$ 4,000$
Wearing Apparel -$ 6,410$ 7,000$ 6,800$ 7,000$
Recreation Supplies 5,094$ 9,567$ 10,700$ 4,000$ 7,880$
Other Oper. Supplies 10,783$ 9,447$ 8,000$ 500$ 9,500$
Food/Beverage Supplies 10,104$ 12,784$ 14,700$ 400$ 15,100$
COMMODITIES TOTAL 30,802$ 45,356$ 47,600$ 12,500$ 47,680$
Employee Recognition 11,200$ 11,200$ 11,500$ -$ 11,500$
Agency Contracts Operat 56,350$ 60,000$ 60,000$ 30,000$ 20,000$
Other Professional Services 14,932$ 8,707$ 9,600$ 2,500$ 10,000$
Other Profession-Artist 42,290$ 33,660$ 36,000$ 5,200$ 28,880$
Other Professional-Stag 36,416$ 35,536$ 36,500$ 1,000$ 40,700$
Telephone 68$ 123$ 100$ -$ 150$
Postage 713$ 3,874$ 4,000$ 1,000$ 4,000$
Mileage/Travel 3,547$ 1,704$ 4,000$ -$ 2,500$
Printing 15,392$ 12,305$ 15,500$ 1,600$ 15,000$
Advertising & Promotion 41,598$ 44,792$ 44,000$ 2,500$ 50,000$
Other Contractual 1,753$ 2,194$ 1,200$ 2,000$ 2,000$
Other Cont tech service 54,347$ 54,009$ 53,900$ 1,050$ 56,900$
CONTRACTUAL SERVICES TOTAL 278,606$ 268,103$ 276,300$ 46,850$ 241,630$
Sales Tax 7$ 616$ -$ -$ -$
OTHER EXPENSES TOTAL 7$ 616$ -$ -$ -$
Other Equipment 478$ 0$ -$ -$ -$
CAPITAL OUTLAY TOTAL 478$ 0$ -$ -$ -$
Workmen's Compensation -$ -$ -$ -$ 6$
INTERFUND BENEFITS TOTAL -$ -$ -$ -$ 6$
SMOKY HILL RIVER FESTIVAL TOTAL 321,854$ 326,567$ 337,919$ 73,369$ 302,264$
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 $12.5 million aquatfc park.
In May of 2016, voters approved a .75% citywide retailers sales tax that will replace the 2008 sales tax on
October 1, 2016 and will be used for capital improvements and economic development.
The total sales tax for goods and services in the City is 8.75% effectfve October 1, 2016, which consists of
6.5% imposed by the State, 1% countywide local optfon sales tax, and 1.25% citywide local optfon sales tax.
99
Sales Tax Economic Development & Capital Funds
SALES TAX ECO DEVO 2018 2019 2020 2020 2021
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Sales and Use Tax 347,167$ 344,976$ 338,228$ 338,228$ 344,976$
Investment Income 5,800$ -$ -$ -$ -$
SALES TAX ECO DEVO TOTAL 352,967$ 344,976$ 338,228$ 338,228$ 344,976$
SALES TAX ECO DEVO 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Other Professional Services 457,585$ 533,897$ 375,000$ 375,000$ 370,000$
SALES TAX ECO DEVO TOTAL 457,585$ 533,897$ 375,000$ 375,000$ 370,000$
SALES TAX CAPITAL IMP.2018 2019 2020 2020 2021
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Sales Tax-Special Purpo 8,203,531$ 8,500,559$ 8,332,539$ 8,332,539$ 8,500,559$
Investment Income 21,363$ -$ -$ -$ -$
SALES TAX CAPITAL IMP. TOTAL 8,224,894$ 8,500,559$ 8,332,539$ 8,332,539$ 8,500,559$
SALES TAX CAPITAL IMP.2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Other Professional Services 132,300$ 19,540$ 50,000$ 50,000$ 100,000$
CONTRACTUAL SERVICES TOTAL 132,300$ 19,540$ 50,000$ 50,000$ 100,000$
Vehicles 920,488$ 857,790$ 187,003$ 187,003$ 930,000$
VEHICLES TOTAL 920,488$ 857,790$ 187,003$ 187,003$ 930,000$
Construction Contracts 158,195$ 224,319$ 80,500$ 80,500$ 270,500$
Construction Contracts 4,799,463$ 3,831,988$ 2,175,000$ 2,175,000$ 3,750,000$
CAPITAL OUTLAY TOTAL 4,957,658$ 4,056,307$ 2,255,500$ 2,255,500$ 4,020,500$
Transfers-Interfund 1,218,350$ 1,976,350$ 1,068,350$ 1,068,350$ 1,068,350$
Transfers-Interfund 1,350,000$ 1,350,000$ 2,101,000$ 2,101,000$ 1,625,000$
INTERFUND TRANSFERS TOTAL 2,568,350$ 3,326,350$ 3,169,350$ 3,169,350$ 2,693,350$
SALES TAX CAPITAL IMP. TOTAL 8,578,796$ 8,259,987$ 5,661,853$ 5,661,853$ 7,743,850$
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 2018 2019 2020 2020 2021
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Investment Income 145 - - - -
Business Impr. District 85,937 83,701 90,500 90,500 90,500
BUSINESS IMPROVEMENT DISTRICT 86,082 83,701 90,500 90,500 90,500
BUSINESS IMPROVEMENT DISTRICT 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Agency Contracts Operat 92,735 83,110 90,000 90,000 90,000
Collection Fees 490 2,091 500 500 500
CONTRACTUAL SERVICES TOTAL
BUSINESS IMPROVEMENT DISTRICT 93,225 85,201 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 2018 2019 2020 2020 2021
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Investment Income 5 - - - -
Transient Guest Tax 1,814,240 1,895,818 1,900,000 1,900,000 1,895,800
TOURISM AND CONVENTION TOTAL 1,814,246 1,895,818 1,900,000 1,900,000 1,895,800
TOURISM AND CONVENTION FUND 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Agency Contracts Operat 1,001,894 1,046,945 1,045,000 1,045,000 1,047,033
Transfers-Interfund 812,346 848,874 855,000 855,000 848,767
TOURISM AND CONVENTION TOTAL 1,814,240 1,895,818 1,900,000 1,900,000 1,895,800
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 2018 2019 2020 2020 2021
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Investment Income 152 - - - -
Neighborhood Park Fees 2,500 4,500 3,000 3,000 4,500
NEIGHBORHOOD PARKS TOTAL 2,652 4,500 3,000 3,000 4,500
NEIGHBORHOOD PARK DEVEL 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Construction Contracts - - 10,000 10,000 10,000
NEIGHBORHOOD PARKS TOTAL - - 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 2018 2019 2020 2020 2021
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Investment Income 1,533 - 100 100 -
Liquor Tax 191,676 227,304 197,740 197,740 227,300
SPECIAL PARKS & REC TOTAL 193,209 227,304 197,840 197,840 227,300
SPECIAL PARKS & REC FUND 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Construction Contracts 194,984 6,620 194,000 194,000 251,000
SPECIAL PARKS & REC TOTAL 194,984 6,620 194,000 194,000 251,000
SPECIAL ALCOHOL FUND 2018 2019 2020 2020 2021
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Investment Income 70 - - - -
Liquor Tax 191,676 227,304 197,740 197,740 235,000
SPECIAL ALCOHOL TOTAL 191,746 227,304 197,740 197,740 235,000
SPECIAL ALCOHOL FUND 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Agency Contracts Operat 191,676 227,304 197,740 197,740 235,000
SPECIAL ALCOHOL TOTAL 191,676 227,304 197,740 197,740 235,000
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 2018 2019 2020 2020 2021
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Real Estate & Pers Prop 2,394,143 2,552,320 3,052,195 3,052,195 3,062,827
Revitalization Rebate - 68,333 - - -
Delinquent Property Tax 62,732 43,289 55,000 55,000 40,000
Vehicle Tax 305,480 301,666 325,710 325,710 354,951
Recreational Vehicle Tax - 3,167 - - 3,805
16/20 M Tax - 668 - - 779
Special Assessments 1,484,288 1,447,028 1,516,000 1,516,000 1,298,500
Deliquent Sp Assessments 51,343 93,257 30,000 30,000 30,000
Prepaid Sp Assessments 10,127 - - - -
Investment Income 21,230 - - - -
Other Miscellaneous - 94,520 - - -
Bond Proceeds move to 4964 270,782 282,958 285,000 285,000 -
Transfers Interfund - - - - 280,093
Transfers Operating 2,000,000 1,350,000 2,101,000 2,101,000 1,625,000
DEBT SERVICE TOTAL 6,600,125 6,237,206 7,364,905 7,364,905 6,695,955
DEBT SERVICE FUND 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Principal-Owner Share 806,538 852,042 1,015,000 1,015,000 1,006,700
Principal-City Share 4,446,328 4,560,973 3,196,000 3,196,000 2,935,000
Interest-Owner Share 139,696 353,938 422,000 422,000 330,000
Interest City Share 1,562,560 1,182,896 1,327,000 1,327,000 1,750,000
DEBT SERVICE TOTAL 6,955,120 6,949,849 5,960,000 5,960,000 6,021,700
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 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Asphalt 103,206 106,500 95,850 106,500
Cement Products 262,154 193,529 270,000 243,000 270,000
Sand, Rock, Gravel & Sa 81,508 106,562 84,000 75,600 84,000
Paints 4,952 5,254 8,550 7,695 8,550
Signs 16,715 21,148 17,900 16,110 17,900
Construction Contracts 20,688 9,427 646,243 646,243 499,243
Construction Contracts 876,661 939,514 535,000 507,000 507,000
SPECIAL HIGHWAY TOTAL 1,365,885 1,275,433 1,668,193 1,591,498 1,493,193
SPECIAL HIGHWAY FUND 2018 2019 2020 2020 2021
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Investment Income 7,234 - 3,000 3,000 -
Other Reimbursements 38,824 - - - -
Transfers Interfund 160,000 160,000 160,000 160,000 160,000
Gas Tax 1,448,959 1,426,231 1,548,150 1,548,150 1,172,550
Other Miscellaneous - 432,910 - - -
SPECIAL HIGHWAY TOTAL 1,655,017 2,019,141 1,711,150 1,711,150 1,332,550
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.
TONY'S PIZZA EVENT CENTER FUND 2018 2019 2020 2020 2021
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Investment Income 1,105 - - - -
Transfers Operating 801,564 765,916 830,000 830,000 828,674
TONY'S PIZZA EVENT CENTER TOTAL 802,669 765,916 830,000 830,000 828,674
TONY'S PIZZA EVENT CENTER FUND 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Telephone 289 240 - - -
Dues 112 - - - -
Other Contractual 762,567 663,374 740,000 740,000 740,000
TONY'S PIZZA EVENT CENTER TOTAL 762,968 663,614 740,000 740,000 740,000
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 2018 2019 2020 2020 2021
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Ins. Premiums-Health 5,117,983 4,420,479 5,476,185 5,476,185 5,301,419
Ins. Premiums-Dental 490,766 423,882 529,399 529,399 511,780
Ins. Premiums-PCS 1,402,187 1,211,090 1,518,000 1,518,000 1,455,800
Investment Income 18,520 - 5,000 5,000 -
Other Reimbursements 26,904 19,191 20,000 20,000 19,200
Other Miscellaneous 33,354 30,335 5,000 5,000 30,300
HEALTH INSURANCE TOTAL 7,089,714 6,104,976 7,553,584 7,553,584 7,318,499
HEALTH INSURANCE 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Health Insurance 795,088 844,720 673,000 673,000 750,000
Adm Fee-Dental Ins. 5,806 - 22,407 22,407 -
Adm Fee-PCS Prescriptio 663 - 4,547 4,547 -
Wellness Programs - - 35,000 35,000 15,000
Claims Paid 3,810,746 4,645,470 4,460,186 4,460,186 4,645,500
Claims Paid-PCS 1,413,182 1,535,780 1,313,066 1,313,066 1,535,800
Other Professional Services 2,795 2,961 111,805 111,805 5,000
Contingency - - 200,000 200,000 200,000
HEALTH INSURANCE TOTAL 6,028,280 7,028,930 6,820,010 6,820,010 7,151,300
WORKERS' COMPENSATION 2018 2019 2020 2020 2021
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Investment Income 6,315 - 2,500 2,500 -
Other Reimbursements 6,855 109 3,000 3,000 100
Interfund Serv. Prov. 408,974 312,852 449,926 449,926 250,000
WORKERS' COMPENSATION TOTAL 422,143 312,961 455,426 455,426 250,100
WORKERS' COMPENSATION 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Medical Services 21,749 21,060 25,000 25,000 25,000
Insurance - Workmens Co 89,597 92,506 90,000 90,000 90,000
Claims Paid 115,000 199,262 285,418 285,418 285,418
Other Professional Services 28,324 24,052 30,000 30,000 30,000
WORKERS' COMPENSATION TOTAL 254,669 336,880 430,418 430,418 430,418
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 auctfons 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 2018 2019 2020 2020 2021
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Investment Income 668 - 40 40 -
Other Reimbursements 5,148 3,590 5,000 5,000 3,600
Other Miscellaneous 997 408 2,500 2,500 400
Central Garage 173,876 178,020 189,499 189,499 178,000
Garage: Sale of Parts 324,607 402,242 368,807 368,807 402,200
Garage: Labor Charges 385,420 382,434 486,900 486,900 382,400
Garage: Sale of Fuel 443,488 467,836 448,438 448,438 467,800
Transfers Operating 190,000 140,000 80,000 80,000 80,000
CENTRAL GARAGE TOTAL 1,524,203 1,574,530 1,581,184 1,581,184 1,514,400
109
Central Garage Fund
CENTRAL GARAGE FUND 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Health Insurance Prem Susp - (5,180) - - -
FT-Salaries Budget 210,793 208,928 212,686 212,686 219,213
OT- Regular 220 139 399 399 151
Longevity Pay 3,213 2,557 2,286 2,286 2,412
Earned Leave - 26,902 1,076 1,076 1,076
PERSONNEL SERVICES TOTAL 214,226 233,346 216,447 216,447 222,852
Unemployment 356 277 409 409 554
Social Security 12,517 14,185 13,353 13,353 13,750
Medicare 2,927 3,317 3,123 3,123 3,216
Life Insurance 500 472 388 388 399
Kpers 20,122 23,594 20,697 20,697 21,889
Cell Phone Allowance 300 288 300 300 300
EMPLOYEE BENEFITS TOTAL 36,721 42,132 38,270 38,270 40,109
Office Supplies 138 574 150 150 200
Books & Periodicals 1,428 1,594 1,500 1,500 1,500
Janitorial 501 1,146 525 525 850
Welding Supplies 137 559 150 150 600
G&O-Garage Vehicles 1,246 1,125 1,300 1,300 1,300
G&O-Gasoline Stk 348,819 360,048 360,000 360,000 360,000
G&O-Diesel Stock 225,876 210,507 232,650 232,650 232,650
G&O-Oil Stock 28,630 26,802 29,500 29,500 32,000
G&O-Anti-Freeze Stock 1,615 1,571 1,700 1,700 1,700
G&O-Diesel exhaust flui 1,221 2,047 1,275 1,275 2,500
Maint. Supplies-Veh & Equip 126,772 132,074 130,575 130,575 130,575
Parts-Vehicle Stock 29,007 75,742 30,000 30,000 30,000
Expendable Parts Stock 887 9,974 925 925 925
Heavy Eq. Parts - Stock 390,217 282,226 400,000 400,000 350,000
Wearing Apparel 712 1,178 1,850 1,850 1,850
Tools-Shop 2,543 8,397 2,700 2,700 4,200
Other Oper. Supplies 1,586 1,482 1,650 1,650 1,650
COMMODITIES TOTAL 1,161,334 1,117,047 1,196,450 1,196,450 1,152,500
Telephone 1,150 1,642 1,950 1,950 1,950
Gas Service 2,431 3,353 2,500 2,500 3,500
Light & Power 11,382 12,082 11,800 11,800 12,100
Employee Development 1,522 29 1,575 575 575
Dues 201 170 200 200 200
Repairs - - 105 105 105
Rpr-Buildings 6,315 4,686 13,500 5,500 25,500
Rpr-Fuel Station 906 1,030 1,000 1,000 1,200
Other Contractual 2,820 2,547 3,000 3,000 4,428
CONTRACTUAL SERVICES TOTAL 26,727 25,539 35,630 26,630 49,558
Office Equipment - 325 500 500 500
Other Equipment - 15,163 10,000 10,000 1,000
CAPITAL OUTLAY TOTAL - 15,488 10,500 10,500 1,500
Health Insurance 46,159 35,526 42,508 42,508 32,304
Workmen's Compensation 6,503 4,922 6,381 6,381 1,464
INTERFUND BENEFITS TOTAL 52,662 40,448 48,889 48,889 33,768
CENTRAL GARAGE TOTAL 1,491,671 1,474,000 1,546,186 1,537,186 1,500,286
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 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries Budget - 72,045 74,490 74,490 76,673
OT-Regular - 208 2,149 2,149 1,127
Longevity Pay - - 343 343 385
PERSONNEL SERVICES TOTAL - 72,253 76,982 76,982 78,186
Unemployment - 34 146 146 195
Social Security - 9,012 4,773 4,773 4,848
Medicare - - 1,116 1,116 1,134
Life Insurance - 73 139 139 141
Kpers - 5,314 7,398 7,398 7,717
Cell Phone Allowance - 500 600 600 600
EMPLOYEE BENEFITS TOTAL - 14,933 14,172 14,172 14,634
Office Supplies - 22 200 200 200
Gas & Oil 66 3,075 10,000 10,000 5,000
Maint Supplies-Vehicles & Equi - 9,731 35,000 35,000 15,000
Parts-Machinery & Equip 439 - 450 450 450
Wearing Apparel 1,443 783 1,140 1,140 1,100
Tools 6,824 47 100 100 100
Public Education Supplies 5,370 13,083 21,300 21,300 21,300
Other Oper Supplies 16,022 668 2,950 2,950 1,410
Buildings & Grounds Supplies 27,670 323 1,000 1,000 1,000
COMMODITIES TOTAL 57,835 27,730 72,140 72,140 45,560
Rent/Lease-Buildings 18,913 32,724 32,725 32,725 34,700
Phone/GPS/Internet 2,330 225 - - -
Solid Waste Disposal - 11,747 - - 45,500
Water Service 127 233 250 250 250
Light & Power 831 1,799 2,500 2,500 2,400
Postage - - 40 40 40
Employee Development - 19 400 200 200
Rpr-Radio - - 100 100 100
Rpr-Buildings - 193 1,000 1,000 1,400
Other Contractual 13,024 684 920 920 1,400
CONTRACTUAL SERVICES TOTAL 35,225 47,624 37,935 37,735 85,990
Vehicles - - 33,000 33,000 33,000
CAPITAL OUTLAY TOTAL - - 33,000 33,000 33,000
Health Insurance - 18,258 11,376 11,376 11,808
Workmens Compensation - 2,360 800 800 1,740
INTERFUND BENEFITS TOTAL - 20,618 12,176 12,176 13,548
SDRC TOTAL 93,060 183,158 246,405 246,205 270,918
111
Sanitation Fund
SANITATION 2018 2019 2020 2020 2021
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Investment Income 10,882 - - - -
Sanitation 72,086 229,924 - - 229,900
Sanitation 2,869,193 2,998,507 3,450,000 3,450,000 2,998,500
SANITATION TOTAL 2,952,161 3,228,431 3,450,000 3,450,000 3,228,400
SANITATION 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Health Insurance Prem Susp - (27,270) - - -
FT-Salaries Budget 667,448 648,799 839,204 839,204 801,126
OT- Regular 6,202 7,926 8,601 8,601 10,811
Longevity Pay 7,133 7,595 7,742 7,742 8,383
Earned Leave 3,709 4,021 4,500 4,500 4,500
PERSONNEL SERVICES TOTAL 684,492 641,071 860,047 860,047 824,819
Unemployment 1,146 818 1,626 1,626 2,051
Social Security 40,015 34,495 53,044 53,044 50,860
Medicare 9,358 10,175 12,405 12,405 11,895
Life Insurance 1,369 1,510 1,540 1,540 1,477
Kpers 63,938 67,361 82,218 82,218 80,965
Cell Phone Allowance 850 675 900 900 600
EMPLOYEE BENEFITS TOTAL 116,676 115,034 151,733 151,733 147,847
Office Supplies 1,069 679 1,125 1,125 800
Gas & Oil 84,923 85,604 122,730 88,200 108,200
Maint. Supplies-Veh & Equip 170,469 156,250 178,240 178,240 161,000
Parts-Machinery & Equip 106 627 125 125 650
Wearing Apparel 10,241 9,534 10,550 10,550 10,550
Tools 736 484 750 750 750
Public Education Supplies 3 611 60,000 20,000 15,000
Other Oper. Supplies 2,492 2,195 2,600 2,600 2,600
Buildings & Grounds Supplies 65 - 20,000 8,000 20,000
COMMODITIES TOTAL 270,105 255,983 396,120 309,590 319,550
Administration & Billin 28,800 32,200 28,800 32,200 32,200
Data Processing Charges 80,000 80,000 80,000 80,000 80,000
Telephone 2,000 1,879 2,100 2,100 2,100
Solid Waste Disposal 647,554 689,850 596,700 596,700 745,200
Water Service 2,157 2,067 2,200 2,200 2,200
Postage 17 1 100 100 100
Employee Development 302 925 600 600 600
Dues 83 - 100 100 100
Rpr-Radio 207 1,231 225 225 225
Rpr-Buildings 1,197 1,308 500 500 500
Other Contractual 195,893 208,702 250,220 248,060 253,320
CONTRACTUAL SERVICES TOTAL 958,210 1,018,164 961,545 962,785 1,116,545
Office Equipment - - - - 1,500
Radios - - 7,000 7,000 7,000
Other Equipment 54,996 - 163,000 63,000 1,136,400
Vehicles 290,009 195,728 395,000 - 145,000
CAPITAL OUTLAY TOTAL 345,005 195,728 565,000 70,000 1,289,900
Health Insurance 142,772 134,412 160,495 160,495 184,104
Workmen's Compensation 12,089 15,915 14,793 14,793 17,584
INTERFUND BENEFITS TOTAL 154,861 150,327 175,288 175,288 201,688
Interfund Serv. Prov. 411,500 411,500 417,350 417,350 417,350
TRANSFERS TOTAL 411,500 411,500 417,350 417,350 417,350
SANITATION TOTAL 2,940,848 2,787,807 3,527,083 2,946,793 4,317,699
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 2018 2019 2020 2020 2021
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Investment Income 31,711 - - - -
Solid Waste 2,521,069 2,454,164 2,614,000 2,614,000 2,454,200
Solid Waste-Internal 572,131 611,929 500,000 500,000 611,900
Other Reimbursements - 396,453 - - -
Recycled Material 8,673 7,271 7,000 7,000 7,300
Other Miscellaneous 18,894 19,916 25,000 25,000 19,900
SOLID WASTE TOTAL 3,152,476 3,489,733 3,146,000 3,146,000 3,093,300
SOLID WASTE 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries Budget 322,833 363,261 378,160 378,160 396,737
PT- Salaries 49,689 40,029 54,252 54,252 54,200
OT- Regular 3,246 4,158 3,698 3,698 4,686
Longevity Pay 4,657 4,909 5,469 5,469 5,763
Earned Leave 5,279 4,950 3,444 3,444 3,444
PERSONNEL TOTAL 385,704 417,306 445,022 445,022 464,830
Unemployment 624 460 839 839 1,153
Social Security 21,871 23,577 27,378 27,378 28,606
Medicare 5,115 5,514 6,403 6,403 6,690
Life Insurance 808 982 795 795 830
Kpers 35,758 40,680 42,436 42,436 45,539
Cell Phone Allowance 563 600 600 600 600
EMPLOYEE BENEFITS TOTAL 64,739 71,814 78,450 78,450 83,419
113
Solid Waste Fund
SOLID WASTE 2018 2019 2020 2020 2021
EXPENDITURES, cont.ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Office Supplies 1,419 1,678 1,460 1,460 1,460
Sand, Rock, Gravel & Sa 11,215 19,886 21,700 21,700 39,100
Gas & Oil 142,059 155,302 146,300 146,300 155,000
Maint. Supplies-Veh & Equip 117,653 146,257 139,500 139,500 142,500
Wearing Apparel 2,032 2,221 2,100 2,100 2,250
Protective Clothing - - 350 350 350
Tools 161 360 165 165 1,350
Public Education Supplies - - 200 200 200
Other Oper. Supplies 9,459 7,851 9,750 9,750 9,750
COMMODITIES TOTAL 283,999 333,555 321,525 321,525 351,960
Engineering Services 38,500 67,000 204,000 204,000 45,500
Data Processing Charges 65,000 65,000 65,000 65,000 65,000
Tire Disposal 4,823 3,054 6,450 6,450 3,150
Waste Management 14,248 2,252 14,675 14,675 14,675
Telephone 3,144 3,743 3,250 3,250 4,210
Gas Service 5,029 3,601 5,200 5,200 3,700
Water Service 1,905 9,138 1,975 1,975 1,975
Light & Power 10,547 11,194 12,000 12,000 12,000
Employee Development 212 414 3,370 3,370 1,370
Dues 388 616 670 670 670
Rpr-Radio 80 145 100 100 1,100
Rpr-Buildings 4,673 2,583 49,825 4,825 3,575
Credit Card Fees/Expens 4,046 5,316 - 2,000 -
Other Contractual 27,891 25,726 30,000 30,000 26,425
County Maintenance Fee - 90,000 136,000 136,000 185,637
Solid Waste Fees 85,908 86,784 85,000 85,000 87,000
Property Tax - 2,416 - - -
CONTRACTUAL SERVICES TOTAL 266,393 378,982 617,515 574,515 455,987
Other Equipment 347,820 9,203 66,600 42,600 97,400
Vehicles - 547,679 41,400 41,400 179,000
Buildings - - 73,000 25,000 76,250
CAPITAL OUTLAY TOTAL 347,820 556,882 181,000 109,000 352,650
Principal - City Share 375,000 390,000 180,000 180,000 380,000
Interest - City Share 34,168 22,918 59,149 59,149 93,442
DEBT SERVICE TOTAL 409,168 412,918 239,149 239,149 473,442
Health Insurance Prem Susp - (19,218) - - -
Health Insurance 91,950 101,988 101,328 101,328 107,952
Workmen's Compensation 14,450 10,937 16,302 16,302 4,834
INTERFUND BENEFITS TOTAL 106,400 93,707 117,630 117,630 112,786
Interfund Serv. Prov. 625,000 575,000 - - -
Transfers-Interfund - - 594,200 594,200 613,700
TRANSFERS TOTAL 625,000 575,000 594,200 594,200 613,700
SOLID WASTE TOTAL 2,489,222 2,840,164 2,594,491 2,479,491 2,908,774
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 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries Budget 44,409 78,373 48,471 48,471 43,354
OT- Regular 426 287 576 576 650
Longevity Pay 1,477 1,519 1,561 1,561 -
PERSONNEL TOTAL 46,311 80,179 50,607 50,607 44,004
Unemployment 77 93 96 96 110
Social Security 2,695 4,766 3,138 3,138 2,728
Medicare 630 1,115 734 734 638
Life Insurance 112 116 91 91 79
Kpers 4,439 7,942 4,863 4,863 4,343
Cell Phone Allowance - 300 300 300 300
EMPLOYEE BENEFITS TOTAL 7,953 14,332 9,222 9,222 8,199
Office Supplies 273 48 105 105 105
Wearing Apparel 265 348 460 460 480
Tools 49 71 1,125 1,125 50
Public Education Supplies 13,515 13,872 18,150 18,150 18,150
Other Oper. Supplies 6,391 5,800 7,965 7,965 7,500
Buildings & Grounds Supplies 354 74 85 85 85
COMMODITIES TOTAL 20,847 20,212 27,890 27,890 26,370
Telephone 1,156 936 1,200 1,200 1,200
Employee Development 251 399 2,500 500 500
Dues 250 - 250 250 200
Rpr-Buildings 990 349 368 368 200
Other Contractual 33,622 25,990 32,775 26,175 27,775
CONTRACTUAL SERVICES TOTAL 36,269 27,675 37,093 28,493 29,875
Other Equipment - - 1,200 1,200 1,200
CAPITAL OUTLAY TOTAL - - 1,200 1,200 1,200
Health Insurance 12,645 12,696 12,696 12,696 5,904
Workmen's Compensation 550 426 590 590 472
INTERFUND BENEFITS TOTAL 13,195 13,122 13,286 13,286 6,376
HAZARDOUS WASTE TOTAL 124,575 155,520 139,298 130,698 116,024
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 FUND 2018 2019 2020 2020 2021
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Investment Income 545 - 350 350 -
Other Reimbursements 1,109 445 - - 400
Sales Tax--Countywide 24,638 25,434 - - -
Electric Carts 138,895 156,336 145,000 145,000 145,000
Pull Carts 57 31 - - -
Cart Storage 5,232 4,875 5,500 5,500 4,900
Other Rental 2,417 1,425 2,400 2,400 1,400
Membership Fees 212,194 208,859 215,000 215,000 208,900
Green Fees 211,239 243,272 240,000 240,000 243,300
Trail Fees 4,520 4,514 7,000 7,000 4,500
Driving Range 24,322 24,974 27,000 27,000 25,000
First Tee Registation 4,514 3,665 8,500 8,500 3,700
Food/Beverage 30,370 34,717 45,000 45,000 34,700
Food/Beverage--Beer Sal 25,044 32,662 28,000 28,000 32,700
Pro Shop 72,213 68,870 75,000 75,000 68,900
Other Miscellaneous 128,096 97,110 130,000 130,000 97,100
Petty Cash long (385) 7 - - -
GOLF TOTAL 885,019 907,198 928,750 928,750 870,500
116
Golf Fund
GOLF FUND 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Health Insurance Prem Susp - (9,528) - - -
FT-Salaries Budget 251,759 260,174 268,838 268,838 262,900
PT- Salaries 125,942 138,617 129,000 129,000 129,000
OT- Regular 7,411 7,270 6,786 6,786 7,810
Longevity Pay 2,828 3,196 3,360 3,360 2,048
Earned Leave 2,625 4,141 4,000 4,000 4,000
PERSONNEL TOTAL 390,565 403,869 411,983 411,983 405,757
Unemployment 672 490 775 775 1,004
Social Security 23,100 24,511 25,295 25,295 24,909
Medicare 5,402 5,732 5,916 5,916 5,825
Life Insurance 568 583 502 502 491
Kpers 24,647 27,035 26,810 26,810 26,921
REDUCTION FICA - - - (28,800) -
Cell Phone Allowance 600 600 600 600 600
EMPLOYEE BENEFITS TOTAL 54,989 58,952 59,898 31,098 59,751
Office Supplies 559 710 500 1,000 1,000
Irrigation Supplies 37,257 28,927 20,000 15,000 15,000
Gas & Oil 22,707 19,721 25,000 25,000 25,000
Maint. Supplies-Veh & Equip 25,470 31,851 30,000 30,000 30,000
Parts-Machinery & Equip 1,974 2,753 2,100 2,100 2,100
Chemicals 59,394 54,621 63,000 63,000 55,000
Wearing Apparel 374 436 400 400 400
Safety Equip & Supplies 622 347 600 600 600
Tools 1,317 479 1,200 1,200 1,200
Mach. & Equip. (<$250) 1,044 1,464 1,000 1,000 1,000
Recreation Supplies 20,808 19,774 45,000 30,000 30,000
Seeds, Plants, Trees 8,565 9,655 8,000 8,000 8,000
Other Oper. Supplies 2,226 3,775 2,500 2,500 2,500
Pro Shop 439 1,052 2,000 2,000 2,000
Pro Shop Merchandise 73,449 67,864 55,000 45,000 45,000
Snack Bar 39,760 43,121 43,000 40,000 40,000
Driving Range 154 2,007 5,000 5,000 5,000
COMMODITIES TOTAL 296,119 288,557 304,300 271,800 263,800
Rent/Lease - 232 - - -
Rental Cart Repair 1,551 3,766 1,000 1,000 1,000
Data Processing Charges - 40 - 100 100
Sales Tax 28,858 28,285 - - -
Telephone 7,141 6,891 7,500 6,891 6,891
Gas Service 6,172 5,801 6,200 5,800 5,800
Solid Waste Disposal 2,240 2,227 2,000 2,000 2,200
Water Service 3,678 3,901 3,600 3,600 3,600
Light & Power 38,212 38,449 40,000 38,449 38,449
Postage 833 604 600 600 600
Employee Development 3,611 3,254 3,000 600 600
Dues 210 790 1,000 790 790
Printing 88 90 500 90 90
Advertising & Promotion 2,227 1,162 2,000 1,003 1,003
Rpr-Buildings 9,890 7,702 10,000 7,702 7,702
Credit Card Fees/Expens 19,141 12,637 - 2,000 -
Refunds 100 - - 500 500
Other Contractual 404 7,251 1,000 8,062 7,200
CONTRACTUAL SERVICES TOTAL 124,355 123,081 78,400 79,186 76,525
Other Equipment 24,731 1,585 2,000 2,000 2,000
CAPITAL OUTLAY TOTAL 24,731 1,585 2,000 2,000 2,000
Health Insurance 56,941 57,168 57,168 57,168 55,272
Workmen's Compensation 3,140 2,488 3,221 3,221 1,465
INTERFUND BENEFITS TOTAL 60,081 59,656 60,389 60,389 56,737
GOLF TOTAL 950,840 935,700 916,971 856,457 864,569
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 2018 2019 2020 2020 2021
REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Sanitation Bill Charge 28,800 32,200 28,800 28,800 32,200
Investment Income 97,347 - 90,000 90,000 -
Petty Cash-Cash Long 347 (8,425) - - -
Internal Water Charges 33,350 56,133 40,000 40,000 56,100
Internal Sewer Charges 33,350 56,133 40,000 40,000 56,100
Water Charges 10,524,689 10,610,924 11,895,000 11,895,000 10,610,900
Sales Tax Collected 198,531 200,914 - - -
Front Footage & Tapping 28,053 - 30,000 30,000 -
Meter Deposits 148,222 166,365 - - 166,400
Meter Pit Installation 8,100 11,700 15,000 15,000 11,700
Pretreatment Permit 1,400 1,200 1,000 1,000 1,200
Sewer Charges 8,959,480 9,174,467 9,927,000 9,927,000 9,174,500
Other Reimbursements - - - - -
Sale Of Commodities 4,754 3,995 5,000 5,000 4,000
WATER AND WASTEWATER TOTAL 20,066,424 20,305,606 22,071,800 22,071,800 20,113,100
121
Water Customer Accounting
WATER CUSTOMER ACCOUNTING 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries Budget 260,203 207,157 243,760 243,760 210,788
OT- Regular 3,812 446 2,951 2,951 422
Longevity Pay 3,479 623 1,785 1,785 707
Unemployment 440 233 472 472 530
PERSONNEL TOTAL 267,934 208,459 248,967 248,967 212,447
Social Security 15,444 11,899 15,407 15,407 13,139
Medicare 3,612 2,783 3,603 3,603 3,073
Life Insurance 639 598 447 447 381
Kpers 25,168 20,545 23,880 23,880 20,916
EMPLOYEE BENEFITS TOTAL 44,864 35,824 43,338 43,338 37,509
Petty Cash-Short 270 376 400 400 400
Office Supplies 1,870 323 3,000 3,000 3,000
COMMODITITES TOTAL 2,140 699 3,400 3,400 3,400
Legal Services 79,863 172,538 85,000 85,000 85,000
Ks Water Protection Fee 211,712 39,645 65,000 65,000 65,000
Clean Water Fees 198,481 37,167 60,000 60,000 60,000
Sales Tax 236,008 195,802 - - -
Int. On Meter Deposits 1,390 2,374 1,500 1,500 1,500
Refunded Meter Deposits 140,478 120,776 - - 120,800
Telephone 4,573 4,676 4,800 4,800 4,800
Postage 113,347 114,138 115,000 111,629 111,629
Employee Development 151 - 1,000 - -
Dues 1,470 1,579 2,000 1,591 1,591
Printing 19,645 24,029 22,000 20,000 20,000
Rpr-Off. Equip. 1,181 785 2,000 1,200 1,200
Credit Card Fees/Expens 93,774 104,263 - 34,000 34,000
Other Contractual 169,810 68,913 171,750 140,000 140,000
Low Income Assistance 4,197 2,987 6,000 6,000 6,000
CONTRACTUAL SERVICES TOTAL 1,276,080 889,673 536,050 530,720 651,520
Office Equipment - 2,685 - - -
Other Equipment 615 - - - -
Computers/Technology - - 25,000 25,000 25,000
CAPITAL OUTLAY TOTAL 615 2,685 25,000 25,000 25,000
Health Insurance 64,375 60,610 67,848 67,848 59,976
Workmen's Compensation 12,117 9,172 10,896 10,896 111
INTERFUND BENEFITS TOTAL 76,492 69,782 78,744 78,744 60,087
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 2,468,124 2,007,123 1,735,499 1,730,169 1,789,964
122
Utilities Administration
UTILITIES ADMINISTRATION 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries Budget 617,878 631,559 906,671 906,671 677,621
PT- Salaries - 11,858 4,844 4,844 4,844
OT- Regular 5,241 1,600 2,940 2,940 1,940
Longevity Pay 2,825 2,993 3,371 3,371 3,493
Earned Leave 15,280 43,827 32,291 32,291 32,291
PERSONNEL TOTAL 641,222 691,837 950,116 950,116 720,188
Unemployment 1,072 764 1,751 1,751 1,729
Social Security 37,540 39,046 56,798 56,798 42,671
Medicare 8,860 9,216 13,367 13,367 10,028
Life Insurance 1,351 1,365 1,651 1,651 1,236
Kpers 59,061 63,329 88,122 88,122 67,782
Cell Phone Allowance 1,600 1,725 2,100 2,100 1,200
Transp.Allowance 3,696 3,696 4,004 4,004 3,696
EMPLOYEE BENEFITS TOTAL 113,180 119,140 167,793 167,793 128,343
Office Supplies 1,135 492 1,000 1,000 1,000
Books & Periodicals - - 500 500 500
Gas & Oil 223 633 400 400 400
Maint. Supplies-Veh & Equip 663 1,213 900 900 900
Maintenance Supplies - 51 - - -
COMMODITIES TOTAL 2,021 2,390 2,800 2,800 2,800
Engineering Services - 14,885 25,000 40,000 25,000
Auditing Services 43,885 20,255 28,000 28,000 28,000
Rent/Lease - Buildings 79,686 80,098 85,000 83,674 85,100
Telephone 1,918 1,458 2,000 2,000 2,000
Postage 735 589 750 750 750
Employee Development 3,433 2,623 3,600 1,800 1,800
Dues 627 638 700 700 700
Legal Notices 855 - 1,000 1,000 1,000
Printing 1,264 693 1,300 1,300 1,300
Other Contractual 22,306 11,525 23,000 13,000 13,000
CONTRACTUAL SERVICES TOTAL 154,708 132,763 170,350 172,224 158,650
Health Insurance Prem Susp - (106,138) - - -
Health Insurance 83,752 86,572 125,702 125,702 100,704
Workmen's Compensation 27,201 21,621 38,887 38,887 3,464
INTERFUND BENEFITS TOTAL 110,953 2,055 164,589 164,589 104,168
Franchise Fees 1,200,000 1,200,000 1,439,750 1,439,750 1,439,750
Interfund Serv. Prov. 1,650,000 1,650,000 1,650,000 1,650,000 1,650,000
TRANSFERS TOTAL 2,850,000 2,850,000 3,089,750 3,089,750 3,089,750
UTILITIES ADMINISTRATION TOTAL 3,872,084 3,798,185 4,545,398 4,547,272 4,203,899
123
Water Operations
WATER OPERATIONS 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries Budget 501,340 564,899 610,783 610,783 612,219
OT- Regular 76,511 67,810 77,217 77,217 65,420
Longevity Pay 6,167 5,798 7,480 7,480 6,055
PERSONNEL TOTAL 584,018 638,506 695,480 695,480 683,694
Unemployment 973 765 1,321 1,321 1,709
Social Security 34,099 39,135 43,120 43,120 42,389
Medicare 7,975 9,153 10,084 10,084 9,914
Life Insurance 1,125 1,354 1,252 1,252 1,231
Kpers 55,079 71,925 66,836 66,836 67,481
Cell Phone Allowance - 98 - - -
EMPLOYEE BENEFITS TOTAL 99,252 122,429 122,613 122,613 122,723
Office Supplies 2,017 2,092 2,500 2,500 2,500
Gas & Oil 5,228 1,789 6,000 6,000 5,000
Diesel 485 - 1,100 1,100 1,100
Maint. Supplies-Veh & Equip 2,240 1,908 2,800 2,800 2,800
Chem.- Lime 357,010 394,989 396,000 396,000 396,000
Chem.- Soda Ash 312,926 317,123 328,000 328,000 320,000
Chem.- Alum 151,422 184,241 168,000 168,000 190,000
Chem.- Co2 38,324 39,440 43,000 43,000 43,000
Chem.-Miscellaneous 13,238 14,648 14,000 14,000 14,000
Chem.- Ammonia 24,849 23,422 25,000 25,000 25,000
Chem.- Chlorine 43,833 37,905 45,000 45,000 45,000
Chem-Blended Poly - 30,568 21,000 21,000 30,000
Chem-Soda Hex 7,476 8,148 18,000 18,000 10,000
Chem-Fluoride 6,833 7,349 8,900 8,900 8,900
Chem-Polymer 4,020 2,005 4,500 4,500 4,500
Wearing Apparel 2,070 4,838 2,100 2,100 4,000
Protective Clothing 192 2,055 400 400 1,500
Laboratory Supplies 67,376 61,648 70,000 70,000 70,000
Tools 1,874 1,662 1,200 1,200 1,200
Maint Supply-Storage Tanks 8,574 7,659 8,500 8,500 8,500
Maint Supply-Equipment - 1,587 - - -
Maint Supply-Pumping Stations 14,026 7,706 35,000 35,000 15,000
Maint Supply-Sludge Lines 1,782 205 4,000 4,000 4,000
Maint Supply-Wells 2,414 15,110 100,000 100,000 100,000
Maint Supply-Process Equip. 65,171 65,242 85,000 85,000 70,000
Maint Supply-Monitors & Tele. 13,663 8,546 15,000 15,000 15,000
Maint Supply-River Pumps 569 814 26,250 26,250 26,250
Other Oper. Supplies 15,231 10,928 15,500 15,500 15,500
Buildings & Grounds Supplies 27,720 27,529 30,000 30,000 30,000
Telephone 4,680 4,878 6,000 6,000 6,000
COMMODITIES TOTAL 1,195,243 1,286,034 1,482,750 1,482,750 1,464,750
124
Water Operations
WATER OPERATIONS cont.2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Gas Service 20,392 15,439 21,500 21,500 21,500
Water Service 4,163 4,155 5,000 5,000 5,000
L&P-Wells 47,535 60,507 55,000 55,000 55,000
L&P-Rvr Intke 24,885 18,251 25,000 25,000 25,000
L&P-Filter Bldg 37,448 31,039 45,000 45,000 40,000
L&P-Twrs & Vals 5,656 6,564 6,300 6,300 6,300
L&P-Hs & Bps 265,245 283,254 270,000 270,000 285,000
L&P-Chemical 102,497 100,564 108,000 108,000 108,000
L&P Fire Pump Station 24,874 17,588 25,500 25,500 25,500
Employee Development 2,719 2,022 3,000 1,500 1,500
Other Contractual 14,935 39,308 16,500 16,500 16,500
CONTRACTUAL SERVICES TOTAL 550,350 578,692 580,800 579,300 589,300
Other Equipment 62,001 - 31,000 31,000 19,000
CAPITAL OUTLAY TOTAL 62,001 - 31,000 31,000 19,000
Health Insurance 119,788 132,472 132,720 132,720 139,608
Workmen's Compensation 23,394 17,710 27,046 27,046 4,406
INTERFUND BENEFITS TOTAL 143,182 150,182 159,766 159,766 144,014
WATER OPERATIONS TOTAL 2,634,045 2,775,843 3,072,408 3,070,908 3,023,482
125
Water Distribution
WATER DISTRIBUTION 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries Budget 463,719 496,385 667,914 667,914 624,722
OT- Regular 37,326 40,500 34,104 34,104 51,685
Longevity Pay 5,520 5,814 6,545 6,545 5,457
PERSONNEL TOTAL 506,565 542,699 708,563 708,563 681,864
Unemployment 824 607 1,346 1,346 1,705
Social Security 28,909 31,128 43,931 43,931 42,276
Medicare 6,761 7,280 10,274 10,274 9,887
Life Insurance 1,107 1,211 1,275 1,275 1,227
Kpers 47,533 53,591 68,093 68,093 67,300
Cell Phone Allowance 500 600 600 600 600
EMPLOYEE BENEFITS TOTAL 85,634 94,418 125,520 125,520 122,995
Office Supplies 2,089 1,196 1,500 1,500 1,500
Sand, Rock, Gravel & Sa 1,534 2,542 3,000 3,000 3,000
Gas & Oil 22,139 26,464 25,000 25,000 26,500
Maint. Supplies-Veh & Equip 24,131 24,134 26,000 26,000 26,000
Signs 5,602 - 3,000 3,000 3,000
Wearing Apparel 6,610 3,901 7,000 7,000 5,000
Protective Clothing - 2,374 1,500 1,500 1,500
Tools 5,444 1,660 6,000 6,000 5,000
Meter Maint. Supply 16,315 15,642 42,000 42,000 42,000
Maint Supply-Mains 59,122 104,689 81,500 81,500 81,500
Maint Supply-Service Lines 133,893 76,570 140,000 140,000 140,000
Maint Supply-Hydrants 7,143 2,843 59,500 59,500 59,500
Maint Supply-Equipment 1,166 102 4,000 4,000 4,000
Maint Supply-Street Cut Repair 258,982 238,563 250,000 250,000 250,000
Other Oper. Supplies 7,423 7,208 10,000 10,000 7,500
Buildings & Grounds Supplies 1,963 371 2,500 2,500 2,500
COMMODITIES TOTAL 553,554 508,259 662,500 662,500 658,500
Telephone 4,985 4,730 5,250 5,250 5,250
Gas Service 4,311 4,376 4,600 4,600 4,600
Water Service - - 300 300 300
Light & Power 4,117 3,645 4,500 4,500 4,500
Employee Development 2,435 2,674 4,300 2,000 2,000
Other Contractual 44,331 59,212 35,000 30,000 45,000
CONTRACTUAL SERVICES TOTAL 60,179 74,637 53,950 46,650 61,650
Other Equipment 1,378 16,815 25,500 25,500 16,000
CAPITAL OUTLAY TOTAL 1,378 16,815 25,500 25,500 16,000
Health Insurance 155,164 158,178 188,191 188,191 200,256
Workmen's Compensation 16,444 12,448 22,406 22,406 6,478
INTERFUND BENEFITS TOTAL 171,608 170,626 210,597 210,597 206,734
WATER DISTRIBUTION TOTAL 1,378,917 1,407,453 1,786,629 1,779,329 1,747,743
126
Wastewater Operations
WASTEWATER OPERATIONS 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries Budget 467,706 476,530 530,781 530,781 546,727
OT- Regular 34,767 45,182 40,519 40,519 47,563
Longevity Pay 7,186 6,692 6,944 6,944 7,280
PERSONNEL TOTAL 509,658 528,404 578,243 578,243 601,570
Unemployment 847 604 1,099 1,099 1,504
Social Security 29,726 30,970 35,851 35,851 37,297
Medicare 6,952 7,243 8,385 8,385 8,723
Life Insurance 1,033 1,066 1,041 1,041 1,083
Kpers 47,421 58,757 55,569 55,569 59,375
Cell Phone Allowance 300 238 - - 300
EMPLOYEE BENEFITS TOTAL 86,279 98,878 101,944 101,944 108,282
Office Supplies 660 551 1,000 1,000 1,000
Books & Periodicals - - 100 100 100
Gas & Oil 1,892 3,747 2,500 2,500 2,500
Maint. Supplies-Veh & Equip 6,782 9,741 5,500 5,500 10,000
Chemicals 43,163 36,552 50,000 50,000 45,000
Wearing Apparel 1,420 1,496 1,700 1,700 1,700
Protective Clothing 695 950 1,000 1,000 1,000
Laboratory Supplies 38,014 51,942 45,000 45,000 45,000
Safety Equip & Supplies 2,641 1,631 2,000 2,000 2,000
Tools 1,498 1,235 1,600 1,600 1,600
Meter Maint. Supply 20,657 18,926 30,000 30,000 20,000
Maint Supply-Equipment 88,572 123,076 110,000 110,000 110,000
Other Oper. Supplies 2,840 2,054 3,500 3,500 3,500
Buildings & Grounds Supplies 15,651 15,296 18,000 18,000 18,000
COMMODITIES TOTAL 224,485 267,197 271,900 271,900 261,400
Telephone 1,792 1,891 2,000 2,000 2,000
Gas Service 23,087 24,446 24,000 24,000 24,000
Water Service 52,568 86,562 60,000 60,000 60,000
Light & Power 190,066 198,484 201,500 201,500 201,500
Employee Development 2,798 1,299 4,050 2,050 2,050
Dues 415 320 450 450 450
Other Contractual 200,161 283,823 259,000 259,000 259,000
CONTRACTUAL SERVICES TOTAL 470,886 596,824 551,000 549,000 549,000
Other Equipment 11,300 17,015 41,900 41,900 14,000
CAPITAL OUTLAY TOTAL 11,300 17,015 41,900 41,900 14,000
Health Insurance 115,195 116,420 129,652 129,652 134,592
Workmen's Compensation 11,424 8,648 12,593 12,593 4,146
INTERFUND BENEFITS TOTAL 126,619 125,068 142,245 142,245 138,738
WASTEWATER OPERATIONS TOTAL 1,429,227 1,633,386 1,687,232 1,685,232 1,672,990
127
Wastewater Collection
WASTEWATER COLLECTION 2018 2019 2020 2020 2021
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
FT-Salaries Budget 366,568 377,739 389,604 389,604 440,195
OT- Regular 14,938 25,524 17,295 17,295 28,158
Longevity Pay 4,942 5,236 5,523 5,523 6,045
PERSONNEL TOTAL 386,448 408,499 412,423 412,423 474,398
Unemployment 641 464 784 784 1,186
Social Security 22,424 23,710 25,570 25,570 29,413
Medicare 5,244 5,545 5,980 5,980 6,879
Life Insurance 839 884 742 742 854
Kpers 36,565 40,512 39,634 39,634 46,823
Cell Phone Allowance 300 300 300 300 300
EMPLOYEE BENEFITS TOTAL 66,014 71,415 73,010 73,010 85,454
Office Supplies 564 604 1,000 1,000 1,000
Books & Periodicals - - 400 400 400
Sand, Rock, Gravel & Sa 2,663 5,654 3,000 3,000 3,000
Gas & Oil 20,237 21,598 24,000 24,000 24,000
Maint. Supplies-Veh & Equip 48,343 62,149 45,000 45,000 62,500
Chemicals 169,994 211,345 165,000 165,000 165,000
Wearing Apparel 2,426 3,359 3,000 3,000 3,000
Protective Clothing 1,795 1,373 2,000 2,000 2,000
Safety Equip & Supplies 963 1,386 1,800 1,800 1,800
Tools 4,110 2,519 4,000 4,000 4,000
Meter Maint. Supply 3,586 510 4,000 4,000 4,000
Maint Supply-Pumping Stations 146,319 165,294 175,000 175,000 165,000
Maint Supply-Sewer Lines 46,182 65,812 50,000 50,000 65,000
Tv Unit Supplies 7,339 5,590 8,000 8,000 8,000
Other Oper. Supplies 2,552 1,966 3,000 3,000 3,000
Buildings & Grounds Supplies 2,639 4,764 8,000 8,000 5,000
COMMODITIES TOTAL 459,709 553,923 497,200 497,200 516,700
Telephone 2,810 2,746 3,000 3,000 3,000
Gas Service 286 - - - -
Light & Power 180,914 209,599 190,000 190,000 210,000
Employee Development 3,203 1,095 5,000 5,000 2,500
Dues 280 340 500 2,500 500
Printing - - 400 400 400
Rpr-Radio 3,709 - 2,000 1,000 1,000
Other Contractual 7,553 9,175 8,500 7,000 8,500
CONTRACTUAL SERVICES TOTAL 198,756 222,954 209,400 208,900 225,900
Other Equipment 4,437 9,839 13,000 13,000 10,500
CAPITAL OUTLAY TOTAL 4,437 9,839 13,000 13,000 10,500
Health Insurance 92,583 89,416 88,248 88,248 110,736
Workmen's Compensation 9,520 7,207 9,880 9,880 4,531
INTERFUND BENEFITS TOTAL 102,103 96,623 98,128 98,128 115,267
WASTEWATER COLLECTION TOTAL 1,217,466 1,363,254 1,303,161 1,302,661 1,428,220
128
Water and Wastewater Capital Outlay
WATER AND WASTEWATER 2018 2019 2020 2020 2021
CAPITAL OUTLAY ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET
Capital Reserve Transfer - 2,500,000 250,000 250,000 250,000
CONTINGENCY TOTAL - 2,500,000 250,000 250,000 250,000
Transfers-Interfund 2,616,000 2,840,424 3,876,717 3,876,717 3,876,717
TRANSFERS TOTAL 2,616,000 2,840,424 3,876,717 3,876,717 3,876,717
Other Equipment 16,549 - 150,000 150,000 150,000
Vehicles 224,079 109,475 500,000 161,000 408,000
Computers/Technology 8,817 5,538 25,000 25,000 25,000
VEHICLES AND EQUIPMENT TOTAL 249,444 115,013 675,000 336,000 583,000
Buildings - - 70,000 - 70,000
BUILDINGS AND FACILITIES TOTAL - - 70,000 - 70,000
System Enhancements 472,528 340,224 2,000,000 1,206,000 1,960,000
Construction Contracts 2,758,933 - - - -
CAPITAL OUTLAY TOTAL 3,231,461 340,224 2,000,000 1,206,000 1,960,000
Cash Reserve 1,351,258 - - - -
CASH RESERVE TOTAL 1,351,258 - - - -
CAPITAL OUTLAY TOTAL 7,448,163 5,795,661 6,871,717 5,668,717 6,739,717
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 levy-ing taxes. The value is determined by applying a mathematical factor to the appraised value. The value is also deter-
mined by the property classification; residential real estate is assessed at 11.5%, land devoted to agricultural use is as-
sessed 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
increased 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 De-
partment 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, per-mitting 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 purpose 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
authority to repay the debt and interest.
Generally Accepted Accounting Principles (GAAP): Uniform minimum standards and guidelines for financial
accounting 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 pur-
pose.
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 col-lects 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
particular 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 govern-
ing 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 im-
provements.
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
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
*
144
Appendix A: State Budget Forms: No Tax Levy Funds
145
Appendix A: State Budget Forms: No Tax Levy Funds
*
146
Appendix A: State Budget Forms: No Tax Levy Funds
147
Appendix A: State Budget Forms: No Tax Levy Funds
148
Appendix A: State Budget Forms: No Tax Levy Funds
149
Appendix A: State Budget Forms: No Tax Levy Funds
150
Appendix A: State Budget Forms: No Tax Levy Funds
151
Appendix A:State Budget Forms: Non-Budgeted Funds
152
Appendix A:State Budget Forms: Non-Budgeted Funds
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 %
2019*29.720 13,315,656 12,925,420 97.1%13,103,281 98.4%
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%
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
2020 423,506,768 8,250,135 23,451,913 54,687,311 509,896,127
2019 423,382,351 8,626,571 22,113,195 53,336,677 507,458,794
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
Residential Real Estate Estimated Actual
Year Equalization Ratio Value
2019 N/A 3,294,115,685
2018 11.17 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
Various 2020-1 04-29-20 05-01-21 $7,050,000
Legal Debt Limits
Citfes within Kansas are permitted to issue bonds in an aggregate amount not to exceed 30% of
the total assessed valuatfon of the city. Bonds issued for the purpose of improving, acquiring, enlarging,
or extending municipal utflitfes, including storm and sanitary sewer systems; bonds issued to pay the cost
of improvements to intersectfons and streets in front of city or school district property; bonds for bridges
as authorized by a vote of the electors of a city; bonds issued to refund outstanding bonds; and bonds
payable from revenue sources other than the general taxing authority of the city are not included in total
aggregate debt for purposes of computfng a city’s debt limitatfon.
General Obligation Bonds:
Current Indebtedness
Issued Series Purpose Amount Maturity Amt. Outstanding
10/15/2010 2010-B Refunding 7,860,000 10/1/2023 745,000
7/15/2011 2011-A Internal Improvements 6,565,000 10/1/2021 375,000
7/15/2012 2012-A Internal Improvements 2,365,000 10/1/2027 1,185,000
2/15/2013 2013-A Internal Improvements 1,360,000 10/1/2028 815,000
7/15/2013 2013-B Internal Improvements 4,330,000 10/1/2033 2,660,000
7/30/2014 2014-A Internal Improvements 7,570,000 10/1/2034 4,305,000
7/29/2015 2015-A Revenue and Internal Impr.6,825,000 10/1/2035 5,160,000
7/27/2016 2016-A Internal Improvements 6,570,000 10/1/2036 5,505,000
7/27/2016 2016-B Refunding 13,750,000 10/1/2031 11,785,000
7/27/2016 2017-A Internal Improvements 9,310,000 10/1/2037 8,350,000
11/15/2018 2018-A Internal Improvements 2,090,000 10/1/2033 1,865,000
4/24/2019 2019-A Internal Improvements 11,090,000 10/1/2039 10,850,000
4/29/2020 2020-A Internal Improvements 5,210,000 10/1/2035 5,210,000
58,810,000$
160
Appendix C: City Indebtedness
Revenue Bonds
Revenue bonds are payable solely from the net revenues derived by the City from the operation of its com-
bined water and sewer system. Revenue bonds do not represent a general obligation indebtedness of the
City for which the City’s taxing ability has been pledged.
Date Issued Purpose Amount of Issue Final Maturity Amount Outstanding
12/21/2018
Special District
Sales Tax
$
18,250,000 12/1/2038
18,250,000
12/21/2018
Special District
Sales Tax
4,320,000 12/1/2038
4,320,000
8/19/2019
Refunding-
Improvements
11,850,000 10/1/2031
10,330,000
State Loans
The following is a list of outstanding loans the City has taken out through the Kansas Department of Health
and Environment (“KDHE”) or Kansas Department of Transportation (“KDOT”) revolving loan fund programs.
KDHE loans are typically repaid by net revenues from municipal water and sewer systems. KDOT loans can
be repaid from a variety of sources including, but not limited to, property taxes, special assessments, special
highway fund allocations and sales taxes. Regardless of he intended source of repayment, the loans are ulti-
mately secured by the City’s ability to levy unlimited ad valorem property taxes.
Project Number Purpose Year Originated
Final
Payment Date
Original
Amount
Amount
Outstanding
KDHE 2629 Water 2014 8/1/2034 9,330,000$ 6,411,458$
KDHE 2841 Water 2017 8/1/2036 4,250,000$ 3,693,394$
KDHE 2917 Water 2019 2/1/2040 32,000,000$ 32,000,000$
KDHE 2957 Water 2019 2/1/2040 4,250,000$ 4,250,000$
KDHE 2997 Water 2020 8/1/2041 4,250,000$ 4,250,000$
KDHE 2050 Sewer 2020 3/1/2035 2,250,000$ 2,187,913$
52,792,765$
The City of Salina has never in its history monetarily defaulted on the payment of any of its debt or lease obligations.
The City maintains an Aa3 rating from Moody’s.
161
Appendix C: City Indebtedness
Historical Debt Information
The following table shows historical balances of outstanding general obligation bonds for the
City during the most recent five-year period.
Year
Bonds
Outstanding
31-Dec
Debt to
Assessed
Valuation
Debt to
Estimated
Actual
Valuation
U.S. Census
Population
Debt Per
Capita
2019 58,810,000$ 11.53%1.78%46,550 1,261.22$
2018 53,415,000$ 12.49%1.70%46,994 1,136.63$
2017 59,985,000$ 14.20%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$
Future Indebtedness
The City annually prepares and adopts a five-year capital improvement plan. This plan identifies and priori-tizes potential capital improvement projects within the City and includes the respective fund sources, Over
the next two years, the City anticipates issuing general obligation bonds to retire its outstanding Series 2020
-1 Temporary Notes as well as providing general obligation note and/or bond funding for approximately $17
million for Phase 1 & 2 construction of the River Renewal Project, construction of the Northbound Ninth
Street Bridge, basketball floors and HVAC control improvements at Tony’s Pizza Event Center and an
Emergency Radio system. Borrowing amounts above do not include future subdivision improvement pro-
jects financed with general obligation bonds payable as to both principal and interest in part from special
assessments levied upon the benefitted property. The City typically undertakes such projects after receiv-
ing and reviewing a valid petition from property owners.
The City has been involved with civil litigation concerning environmental contamination in certain
areas in the vicinity of the Salina Regional Airport and the Salina Airport Industrial Center. The contamina-
tion was caused by military activity 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 Entities”) sued the United States seeking federal funds to clean
up federal agency (DoD) caused contamination. The Salina Public Entities reached a mediated settlement
agreement with the U.S. Department of Justice (DOJ) and the terms of the settlement are detailed in a Con-
sent Decree filed in U.S. District Court on May 2nd, 2013. The Consent Decree provided for a 10% local share of initial project costs paid by the City. The Consent Decree provided for a remedial investigation and
feasibility study (RI/FS) to determine the extent and severity of the contamination and to determine the best
method of remediation. The RI/FS has been completed within budget. The Kansas Department of Health
and Environment’s Corrective Action Decision (CAD) was issued on July 29, 2019. Issuance of the CAD
provided the basis for the resumption of mediation with the Federal Government to determine respective
financial responsibilities for remediating the contamination. Mediation resulted in a negotiated settlement
ultimately documented in the form of a Consent Decree. The Consent Decree has been formally approved
by the Salina Public Entities and is in the final stages of formal approval by the DOJ. Upon the anticipated approval of the Consent Decree by the federal district court, the United States will make the negotiated
lump-sum settlement payment to the Salina Public Entities for the purpose of completing the remediation
project called for under the CAD. If the contingent need for additional funding to complete the project results
in identification of a potentially material local share of the remediation cost, it may be necessary for the City
to issue debt to fund the local share. The exact timing and amount, if any, of such borrowing cannot be de-
termined at this time.
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.
168
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.
171
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.
175
Salina-KS.gov