Budget - 2023
2023 Annual Budget
Adopted by the
Governing
Body
September 19,
2022
2
Mission Statement
The mission of the City of Salina is to be a leader among
Kansas citfes by leveraging partnerships and economic
opportunity to ensure a safe, progressive and healthy
community that respects its natural resources, offers
excellent municipal services, and provides a high quality
of life for its citfzens.
3
Table of Contents
Mission Statement ................................................................................................................ 2
Table of Contents .................................................................................................................. 3
History ................................................................................................................................... 5
Statement of Management Values ....................................................................................... 6
Statement of Organizatfonal Values ..................................................................................... 7
Shared Vision Statement ...................................................................................................... 8
Organizatfonal Chart ............................................................................................................. 9
Executfve Summary ............................................................................................................... 10
City Profile. ............................................................................................................................ 19
Budget Process ...................................................................................................................... 24
Budget Calendar/Financial Policies Summary ...................................................................... 26
Mill Levy Comparison ........................................................................................................... 27
All Funds Summary: Revenue .............................................................................................. 28
Key Revenues ........................................................................................................................ 29
All Funds Summary: Expense ................................................................................................ 30
Fund Balance Comparison .................................................................................................... 31
General Fund ......................................................................................................................... 33
Revenue ................................................................................................................... 32
Expenditures ............................................................................................................ 38
City Commission ...................................................................................................... 41
City Manager ............................................................................................................ 43
Risk Management .................................................................................................... 45
Legal Services ........................................................................................................... 46
Municipal Court ....................................................................................................... 47
Human Resources .................................................................................................... 49
Finance & Administratfon ........................................................................................ 51
Computer Technology ............................................................................................. 53
Police Department ................................................................................................... 55
Fire Department ...................................................................................................... 60
Public Works ............................................................................................................ 66
Parks & Recreatfon .................................................................................................. 71
Smoky Hill Museum ................................................................................................. 89
4
Table of Contents, cont.
Community & Development Services ...................................................................... 91
Agency Contracts...................................................................................................... 93
Capital Outlay & Reserves ........................................................................................ 93
Interfund Transfers .................................................................................................. 95
Special Funds ..................................................................................................................... 96
Arts & Humanitfes ..................................................................................................... 97
Sales Tax Funds ....................................................................................................... 100
Business Improvement District ............................................................................... 102
Tourism and Conventfon ......................................................................................... 103
Neighborhood Park Development .......................................................................... 104
Special Parks & Special Alcohol ............................................................................... 105
Debt Service ........................................................................................................... 106
Special Highway ...................................................................................................... 107
Tony’s Pizza Event Center ....................................................................................... 108
Former Schilling Air Force Base Clean Up ……………………………………...…………………..108
Health Insurance & Workers Compensatfon Funds ................................................ 109
Central Garage ........................................................................................................ 110
Proprietary Funds ............................................................................................................ 112
Sanitatfon ................................................................................................................ 113
Solid Waste .............................................................................................................. 115
Golf .......................................................................................................................... 118
Water & Wastewater Fund ..................................................................................... 120
Water & Wastewater Fund Revenues ......................................................... 121
Water Customer Accountfng ....................................................................... 122
Utflitfes Administratfon ............................................................................... 123
Water Operatfons ........................................................................................ 124
South Water Plant…...……………..……………………………………………………………….125
Water Distributfon ....................................................................................... 126
Wastewater Operatfons .............................................................................. 127
Wastewater Collectfon ................................................................................ 128
Water & Wastewater Capital Outlay........................................................... 130
Glossary ........................................................................................................................... 130
Appendix A: State Budget Forms .................................................................................... 132
Appendix B: Property Tax Informatfon ........................................................................... 154
Appendix C: City Indebtedness ....................................................................................... 158
Appendix D City Financial Policies ................................................................................... 162
5
Founded on April 22, 1858 under the Town and Village Act in the State of
Kansas, and incorporated in 1859, Salina became a city of the third class
November 21, 1870; second class, October 11, 1878 and first class July 9,
1920. Salina has had a commission-city manager form of government since
1921.
The commission, comprised of five members elected at large, selects one
member each year to serve as mayor. The governing body is responsible for
determining policy, and the city manager is responsible for the administratfon
of the municipality. Appointed by the governing body, the city manager acts
as the chief executfve and primary agent.
The City of Salina is comprised of 12 departments: Arts and Humanitfes, City
Manager's Office, Finance & Administratfon, Computer Technology, Commu-
nity and Development Services, Fire, Human Resources, Municipal Court,
Parks and Recreatfon, Police, Public Works, Utflitfes. The departments work
together to serve the needs of Salina's citfzens, and they aim to be the best
performing municipality in Kansas.
History
6
Statement of Management Values
City of Salina
STATEMENT OF MANAGEMENT VALUES
Salina is a city that blends the best of traditfonal values from its past with a progressive spirit
toward its future. As managers for the City of Salina, we are proud to serve all of its citfzens in
maintaining and enhancing the high quality of life which characterizes our city. In performing our
dutfes toward this end, the following set of management values describes our philosophy and
guides our actfons:
WE VALUE OUR COMMITMENT TO CITIZENS
We believe that our citfzens expect and deserve the best possible public
services. We strive to meet those expectatfons with fairness, effectfveness,
efficiency, confidence and pride.
WE VALUE COMMITMENT TO EXCELLENCE
We strive for excellence in the delivery of public services. We believe that
progressiveness, competency and a determinatfon to “do the job right” are
key ingredients in achieving excellence.
WE VALUE OUR RESPONSIBILITY AS LEADERS
We are committed to exercising responsible leadership to attain and express
the goals and values of the community. Such leadership requires the ability
to set well-defined goals and to communicate the methods by which those
goals are achieved. The exercise of leadership also means responding to the
needs and ideas of our many constftuencies as those goals are formulated.
WE VALUE OUR EMPLOYEES
We recognize that the most significant resource available to our city
government is its employees. Our employees are entftled to a supportfve
work environment that encourages excellence and professional and personal
growth.
WE VALUE EFFECTIVE COMMUNICATION
We are committed to maintaining candid, open communicatfon among city
staff, elected officials and the general public. Such an on-going process is
vital to a healthy, progressive and trustfng attitude within our municipal
organizatfon and the community.
WE VALUE PROFESSIONAL ETHICS
We affirm that personal integrity characterized by honesty, compassion,
fairness and confidentfality is the basis for our day-to-day conduct. We
require the highest ethical standards not only of ourselves but of our
employees and colleagues.
Recognized by the Board of Commissioners in Resolution Number 86-3840, April 7, 1986
7
CITY OF SALINA, KANSAS
Statement of Organizational Values
We Value Professional Ethics, which includes:
o Honesty
o Compassion
o Fairness
o Confidentfality
o Reliability
o Stewardship of resources
o Respectiulness
o Non-discriminatory behavior
o Professionalism and personal courtesy
We Value our Commitment to Citizens through Customer Service, which includes:
o Courteous interactfon with the public
o Pride and ownership
o Programs that address citfzen needs
o A sense of urgency and responsiveness
o A service-oriented approach to patrons
o Listening as well as hearing
We Value a Commitment to Excellence, which includes:
o An ability to see the big picture
o A sense of pride
o A commitment to employee knowledge
o Employee professionalism
o Accountability
o Teamwork
o Protectfon of health, safety and public welfare
o A willingness to embrace change
o A commitment to organizatfonal goals
o Clear communicatfon
It is our commitment to uphold these core values to the highest degree possible while
representing the City of Salina in carrying out our municipal duties as public servants. As a
result, these values form the basis for our interactions with the general public, with other
agencies and with each other.
Recognized by the City Commission in Resolution No. 07-6384, April 9, 2007.
Statement of Organizational Values
8
Shared Vision Statement
SHARED VISION STATEMENT FOR OUR COMMUNITY
Salina 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.
9
Organizational Chart
2019 2020 2021 2022 2023
FULL-TIME 480 482 480 479 485
PART-TIME 7 7 11 11 10
Total FTE 487 489 491 490 495
POSITIONS SUMMARY (not including elected or Contractual/Seasonal positions)
10
Executive Summary
11
Executive Summary
12
Executive Summary
13
Executive Summary
14
Executive Summary
15
Executive Summary
16
Executive Summary
17
Executive Summary
18
Executive Summary
19
City Profile
20
City Profile
21
City Profile
22
City Profile
23
City Profile
24
Budget Process
25
Budget Process
26
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.
2023 Budget Calendar
March-April City Manager and Finance discuss
budget prioritfes & outlook
May Department Heads draft 2022 revi-
sion and 2023 budget requests
May-June Finance, City Manager and Depart-
ment Heads discuss budget needs for
2023
May 9th City Commission Study Session: 2023
Budget Calendar, 2023 Target Fund
Balances, 2023 Revenue Estfmatfng
and Budget Goals
May 23rd City Commission Study Session: Pay
Plan Study
June 6th City Commission Study Session: CIP/
Sub-CIP, Comprehensive Fees, Reve-
nue Estfmates
June 13th City Commission Study Session: Out-
side Agencies, Dept. Operatfonal Re-
quests
June 27th City Commission Study Session: 2023
Budget Additfonal Consideratfons
July 11th City Commission Study Session: 2023
Budget Issues and Optfons
July 17th City Commission Study Session: 2023
Water/Wastewater Rates, 2023 Final
Draft Budget
City Commission Meetfng: Set Public
Hearing Date
Sept. 12th City Commission Meetfng: Public
Hearing to Exceed Revenue Neutral
Rate and 2023 Budget Hearing, Reso-
lutfon to Exceed RNR, First Reading of
Budget Ordinance
Sept. 19th City Commission Meetfng: Adoptfon of
2023 Budget, Appropriatfons Ordi-
nance, Adopt positfon classificatfon,
Comprehensive Fee Schedule
Oct. 1st Certfficatfon forms for 2023 budget
are filed with Saline County Clerk.
27
Mill Levy Comparison
Mill Levy Comparison
Fund 2022 Levy 2023 Levy
Budgeted
Revenue 2023
General 10,895,526$ 11,729,215$ 11,729,200
Bond and Interest 3,107,710$ 3,346,042$ 3,068,800
Total $14,003,236 $15,075,256 14,798,000
Total Mills Levied 30.452 30.452
Assessed Valuation 459,861,906$ 501,350,370
Less TIF Value (6,524,356)(6,263,583)
Less Pending Exemptions (329,895)(37,001)
Taxable Assessed Valuation 453,007,655$ 495,049,786$
Total Growth in Assessed Value 42,042,131$
Percent Growth 9.28%
Growth Attributable to New Development 1.76%
Growth Rate Attributable to increase in value of 7.50%
existing property
County Clerk Tax Delinquency Rate 0.75%
Assessment Delinquency 3.59%
Valuation and Tax Growth Detail Valuation Taxes Tax Growth
Growth from New Improvements 7,990,800 243,335.84 1.74%
Growth from Added Territory 0 -
Growth from Personal Property -235,706 (7,177.72) -0.05%
Growth on Base Property 34,494,463 1,050,425.39 7.50%
Total Growth 42,249,557 1,286,583.51 9.19%
28 Revenue Summary Fund #Fund NameProperty & Motor Vehicle Sales & Use TaxesFranchise Fees & Other TaxesEMS FeesMunicipal Court FeesOther Fees & ChargesOther RevenuesInterfund TransactionsGrand Total100General13,234,500$ 15,621,000$ 6,905,750$ 3,251,000$ 1,042,800$ 2,265,890$ 689,500$ 4,366,550$ 47,376,990$ 500Bond and Interest3,767,400$ 1,522,602$ 266,554$ 1,346,300$ 6,902,856$ 210Special Sales Tax: Capital9,832,000$ 9,832,000$ 220Special Sales Tax: Econ Dev399,000$ -$ 399,000$ 200Arts & Humanities354,000$ 38,000$ 645,500$ 1,037,500$ 230BID100,000$ 100,000$ 240Tourism2,050,417$ 2,050,417$ 280Neighborhood Parks6,000$ 6,000$ 250Special Parks & Rec246,300$ 246,300$ 260Special Alcohol246,300$ 246,300$ 270Special Gas Tax1,428,580$ 580,000$ 160,000$ 2,168,580$ 290Bicentennial Center782,446$ 782,446$ 295FSAB Clean Up35,000$ 35,000$ 410Workers Comp Reserve100$ 300,000$ 300,100$ 420Health Insurance6,875,000$ 40,000$ 6,915,000$ 450Central Garage1,710,240$ 5,000$ 80,000$ 1,795,240$ 300Sanitation3,698,220$ 3,698,220$ 320Solid Waste2,592,300$ 49,500$ 650,000$ 3,291,800$ 340Golf Course794,700$ 98,000$ 892,700$ 370Water and Wastewater21,184,000$ 5,000$ 114,200$ 21,303,200$ Grand Total17,001,900$ 25,852,000$ 10,877,347$ 3,251,000$ 1,042,800$ 41,102,952$ 1,806,654$ 8,444,996$ 109,379,649$
29
Key Revenues
2019 Actual 2020 Actual 2021 Actual
2022 Revised
Budget
2023 Adopted
Budget
Property Taxes
General Fund 9,707,788$ 10,128,841$ 10,903,173$ 10,859,513$ 11,932,600$
Bond and Interest Fund 2,663,942$ 3,004,931$ 3,064,701$ 3,100,000$ 3,396,000$
Total Property Taxes 12,371,730$ 13,133,772$ 13,967,874$ 13,959,513$ 15,328,600$
Motor Vehicle Taxes
General Fund 1,073,264$ 1,186,479$ 1,258,271$ 1,256,306$ 1,301,900$
Bond and Interest Fund 305,501$ 325,275$ 374,103$ 358,394$ 371,400$
Total Vehicle Taxes 1,378,765$ 1,511,755$ 1,632,374$ 1,614,700$ 1,673,300$
Sales & Use Taxes
General Fund 13,418,742$ 13,766,282$ 15,314,664$ 14,322,000$ 15,621,000$
Sales Tax Capital & Economic
Development Improvement Funds 8,845,535$ 9,021,474$ 10,030,648$ 9,386,000$ 10,231,000$
Total Sales Taxes 22,264,277$ 22,787,756$ 25,345,312$ 23,708,000$ 25,852,000$
Franchise Fees
General Fund 6,286,492$ 6,365,131$ 6,640,802$ 6,681,750$ 6,659,450$
Total Franchise Fees 6,286,492$ 6,365,131$ 6,640,802$ 6,681,750$ 6,659,450$
Public Safety Revenues
General Fund EMS Fees 2,322,617$ 2,174,534$ 2,181,174$ 2,324,000$ 2,256,000$
General Fund County EMS 995,000$ 997,000$ 795,000$ 995,000$ 995,000$
General Fund Municipal Court 1,145,536$ 903,327$ 1,037,610$ 1,146,000$ 1,042,800$
Total Public Safety Revenues 4,463,153$ 4,074,861$ 4,013,784$ 4,465,000$ 4,293,800$
Intergovernmental (State)
Liquor Tax (All Funds)681,913$ 515,945$ 681,381$ 522,000$ 738,900$
Special Gas Tax Fund 1,426,231$ 1,351,093$ 1,497,669$ 1,323,000$ 1,428,580$
Total Intergovernmental 2,108,144$ 1,867,037$ 2,179,050$ 1,845,000$ 2,167,480$
Recreation and Cultural Revenues
General Fund 880,009$ 871,719$ 704,678$ 948,330$ 840,300$
Tourism Fund 1,895,818$ 1,294,360$ 1,487,353$ 1,754,000$ 2,050,417$
Arts and Humanities Fund 402,527$ 402,527$ 293,376$ 363,000$ 392,000$
Total Recreational and Cultural Revenues 3,178,354$ 2,568,606$ 2,485,407$ 3,065,330$ 3,282,717$
Special Assessments
Bond and Interest Fund 1,540,285$ 1,511,279$ 1,405,148$ 1,435,600$ 1,522,602$
Total Special Assessments 1,540,285$ 1,511,279$ 1,405,148$ 1,435,600$ 1,522,602$
Enterprise Fees
Sanitation Fund 3,228,431$ 3,292,501$ 3,408,714$ 3,229,000$ 3,698,220$
Solid Waste Fund 2,481,350$ 2,669,257$ 2,878,452$ 2,481,000$ 2,641,800$
Golf Fund 881,764$ 680,056$ 888,052$ 882,000$ 892,700$
Water & Wastewater Fund 20,104,692$ 22,476,947$ 20,938,913$ 20,113,100$ 21,303,200$
Total Enterprise Fees 26,696,238$ 29,118,761$ 28,114,131$ 26,705,100$ 28,535,920$
Total, All Key Revenues 80,287,438$ 82,938,958$ 85,783,882$ 83,479,993$ 89,315,869$
30 Expense Summary Fund #Fund NameCapital OutlayContractual ServicesDebt ServiceInterfund BenefitsPersonnel ServicesOtherCommoditiesTransfersGrand Total200Arts & Humanities27,000$ 380,550$ 86,037$ 475,670$ 800$ 57,850$ 1,027,907$ 230BID100,000$ 100,000$ 500Bond and Interest7,002,200$ 7,002,200$ 450Central Garage1,500$ 30,005$ 45,601$ 308,200$ 1,487,920$ 1,873,226$ 295FSAB Clean Up50,000,000$ 50,000,000$ 100General966,653$ 8,098,052$ 3,835,154$ 29,820,732$ 117,800$ 2,427,426$ 938,250$ 46,204,067$ 340Golf Course22,000$ 79,000$ 53,724$ 459,195$ 246,050$ 5,800$ 865,769$ 420Health Insurance6,305,000$ 750,000$ 15,000$ 200,000$ 7,270,000$ 280Neighborhood Parks40,000$ 40,000$ 300Sanitation244,500$ 133,075$ 250,215$ 218,323$ 1,213,358$ 434,630$ 1,257,050$ 3,751,151$ 320Solid Waste1,093,000$ 688,205$ 466,750$ 98,757$ 673,760$ 426,680$ 704,010$ 4,151,162$ 260Special Alcohol246,300$ 246,300$ 250Special Parks192,500$ 192,500$ 270Special Gas Tax2,266,000$ 517,418$ 2,783,418$ 220Special Sales: Econ Dev395,000$ 395,000$ 210Special Sales: Capital50,000$ 100,000$ 13,713,656$ 13,863,656$ 240Tourism984,200$ 1,066,217$ 2,050,417$ 290TPEC395,000$ 775,000$ 1,170,000$ 370Water/Wastewater4,532,716$ 2,793,573$ 684,137$ 3,862,648$ 251,700$ 4,120,300$ 9,854,260$ 26,099,334$ 410Workers' Comp Reserve360,000$ 360,000$ Grand Total9,830,869$ 71,467,960$ 7,719,165$ 5,771,733$ 36,828,562$ 570,300$ 9,718,274$ 27,539,243$ 169,446,105$ 2023 Budget ExpensesExpense Summary -
31
Fund Balance Comparison
Fund 2020 Actual 2021 Actual 2022 Budget 2023 Budget "Target" Balance
Tax Funds:
General 12,742,990$ 18,518,329$ 18,543,305$ 19,716,227$ 10,000,000$
Bond and Interest 1,665,600$ 1,530,232$ 2,038,926$ 1,430,888$ 800,000$
Total Tax Funds 14,408,590$ 20,048,560$ 20,582,230$ 21,147,115$ 10,800,000$
Special Revenue:
Special Sales- Capital 5,643,768$ 8,290,980$ 5,897,130$ 1,865,474$ 750,000$
Special Sales - ED 715,686$ 97,355$ 168,355$ 172,355$ 750,000$
Arts and Humanities 100,066$ 151,408$ 166,891$ 176,485$ 100,000$
BID 11,017$ 3,400$ 3,400$ 3,400$ -$
Tourism 853$ 853$ 853$ 853$ -$
Neighborhood Parks 33,821$ 44,121$ 39,121$ 5,121$ -$
Special Parks 465,772$ 245,458$ 245,458$ 299,258$ 50,000$
Special Alcohol 234$ 234$ 234$ 234$ -$
Special Gas 1,437,090$ 2,330,508$ 1,373,315$ 758,477$ 250,000$
Bicentennial Center 307,954$ 643,670$ 429,070$ 41,516$ -$
Total Special Revenue 8,716,261$ 11,807,986$ 8,323,827$ 3,323,172$ 1,900,000$
Internal Service:
Workers' Comp Reserve 1,013,032$ 942,223$ 761,905$ 702,005$ 750,000$
Health Insurance 3,216,150$ 3,853,725$ 4,035,924$ 3,680,924$ 2,000,000$
Central Garage 313,739$ 394,426$ 404,626$ 326,640$ 100,000$
Total Internal Service 4,542,921$ 5,190,374$ 5,202,455$ 4,709,569$ 2,850,000$
Enterprise:
Sanitation 2,154,860$ 974,391$ 810,816$ 757,885$ 500,000$
Solid Waste 5,416,653$ 6,225,331$ 6,292,923$ 5,433,561$ 500,000$
Golf Course 45,761$ 73,225$ 105,115$ 132,046$ 100,000$
Water and Sewer 17,770,708$ 21,911,512$ 17,714,540$ 12,918,406$ 5,000,000$
Total Enterprise 25,387,982$ 29,184,459$ 24,923,393$ 19,241,898$ 6,100,000$
Total All Funds 53,055,754$ 66,231,379$ 59,031,905$ 48,421,754$ 21,650,000$
Fund Balance Comparison
32
GENERAL FUND
REVENUES
33
General Fund Revenue
Sales and Use Tax
33%
Property Taxes
25%
Franchise Fees Rev
14%
Interfund Transfers Rev
9%
EMS
7%
Fees and Charges
3%
Motor Vehicle Tax
3%
Municipal Court
2%
Other Revenues
2%Licenses and Permits
2%
General Fund 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
2023 ADOPTED
BUDGET
Sales and Use Tax 15,621,000$
Property Taxes 11,932,600$
Franchise Fees Rev 6,659,450$
Interfund Transfers Rev 4,366,550$
EMS 3,251,000$
Fees and Charges 1,539,190$
Motor Vehicle Tax 1,301,900$
Municipal Court 1,042,800$
Other Revenues 935,800$
Licenses and Permits 726,700$
TOTAL 47,376,990$
34
General Fund Revenue
2020 2021 2022 2023
ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Real Estate & Pers Prop 9,945,562.63 10,515,039.82 10,681,513.18 11,729,200.00
Revitalization Rebate - - - -
Delinquent Property Tax 169,041.78 298,941.35 172,000.00 197,000.00
Payment in Lieu of Tax 14,236.52 6,542.82 6,000.00 6,400.00
Vehicle Tax 1,170,611.78 1,240,283.74 1,239,267.00 1,283,100.00
Recreational Vehicle Ta 13,510.77 15,352.21 14,394.00 15,800.00
16/20 M Tax 2,356.91 2,635.54 2,645.00 3,000.00
Sales Tax--Countywide 7,714,199.73 8,627,565.18 8,026,000.00 8,800,000.00
Sales Tax--City 6,052,082.76 6,687,098.51 6,296,000.00 6,821,000.00
Franchise Tax - Gas 863,516.05 1,050,868.05 1,002,000.00 1,071,900.00
Franchise Tax - Electri 3,439,056.03 3,549,439.84 3,592,000.00 3,549,400.00
Franchise Tax - Telepho 70,975.41 80,782.04 78,000.00 80,800.00
Wireless Com. Franchise 24,970.20 18,802.20 11,000.00 18,800.00
Franchise Tax - Cable 515,175.68 491,790.64 545,000.00 491,800.00
Franchise - Water/Waste 1,439,750.00 1,439,750.00 1,439,750.00 1,439,750.00
Host Fee - Solid Waste - - - -
Video Service Franchise 11,687.33 9,368.85 14,000.00 7,000.00
Liquor Tax 171,981.62 227,126.99 174,000.00 246,300.00
Oil Well Lease 1,989.80 3,028.79 3,000.00 3,000.00
Administrative Fees 4,156.08 4,548.00 4,390.00 4,390.00
Tax Exemption Fees 200.00 394.00 200.00 200.00
Surety Deposits - (68.16) - -
Investment Income 255,641.51 84,500.57 300,000.00 90,000.00
Returned Check Charges 65.00 35.00 170.00 100.00
Risk Reimbursements 53,848.71 70,458.10 103,000.00 75,800.00
Sale Of Commodities 16,039.05 20,617.85 16,000.00 16,000.00
Sale Of Salvage 79,560.20 15,132.99 5,000.00 49,600.00
Other Miscellaneous 217,479.36 68,923.69 87,000.00 132,700.00
Prior Year Restatement (4,391.50) - - -
Petty Cash-Cash Long (112.12) (32.99) 1,000.00 100.00
Interfund Serv. Prov.3,366,550.00 3,366,550.00 3,366,550.00 3,366,550.00
Ems - County 997,000.00 795,000.00 995,000.00 995,000.00
Municipal Court 903,327.13 1,037,609.74 1,146,000.00 1,042,800.00
Registration Fees - - 4,630.00 1,600.00
Ems-Bc/Bs 382,651.72 289,760.93 395,000.00 362,000.00
Ems-Medicare 856,629.24 831,500.35 1,001,000.00 922,000.00
Ems-Medicaid/Welfare 65,820.53 23,471.78 85,000.00 81,000.00
Ems-Other Insurance 479,820.61 659,823.39 472,000.00 506,000.00
Ems-Individual 146,332.30 150,827.24 125,000.00 142,000.00
Ems - Collection Agency 90,039.39 84,663.20 80,000.00 85,000.00
Fire Prot. Outside City 153,240.37 141,127.20 165,000.00 158,000.00
Rescue Services - - - -
Hazmat Fees - - 1,000.00 -
Weed Cutting 36,296.11 41,954.83 36,780.00 38,300.00
Alarm Monitoring 53,661.19 49,589.34 48,470.00 51,000.00
Permits & Licenses - Co 3,616.34 3,453.00 3,620.00 3,000.00
Electrian Licenses 13,453.00 8,585.00 13,450.00 12,200.00
Mobile Home Craftsman - - - -
Mechanical Contractor 5,808.00 6,073.00 5,810.00 8,000.00
35
General Fund Revenue
2020 2021 2022 2023
ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Plumbers 5,494.00 4,622.00 5,490.00 6,700.00
Concrete Const. Permit 1,200.00 1,325.00 1,200.00 1,200.00
Housemoving Permits - - - -
Building & Inspection 448,405.44 567,193.38 448,420.00 567,200.00
Registered Craftsman 3,225.00 3,645.00 3,230.00 4,300.00
Licensed Contractor 28,316.00 24,018.00 28,320.00 27,800.00
Solid Fuel App Contract - - - -
SWPPP-LD Commercial 1,212.00 1,086.00 1,210.00 900.00
ROW Excavation Permit 7,442.00 13,530.00 7,440.00 9,500.00
Land Disturb Permit-Res 570.00 720.00 570.00 600.00
Levee Permit 552.00 230.00 550.00 600.00
ROW Dumpster Permit 546.00 451.00 550.00 400.00
Other Licenses & Permit 35,482.00 41,978.50 35,480.00 37,200.00
Private Club 13,500.00 13,025.00 13,500.00 13,200.00
Cereal Malt Beverage 3,900.00 3,700.00 3,900.00 3,700.00
Cereal Malt Bev. Stamps 425.00 (550.00) 430.00 -
Retail Liquor 3,900.00 4,800.00 3,900.00 4,900.00
Circus, Carnival 900.00 1,375.00 900.00 700.00
Tree Trimming 1,688.00 660.00 1,690.00 1,400.00
Junk Dealers 1,530.00 - 1,530.00 1,200.00
Pawnbrokers 175.00 50.00 180.00 100.00
Taxicabs 351.00 211.00 350.00 400.00
Taxicab Drivers 184.00 161.00 180.00 500.00
Loudspeaker Permit 377.00 420.00 380.00 500.00
Vendor, Peddler 988.00 1,292.00 990.00 1,500.00
Refuse Haulers 8,250.00 1,902.00 8,250.00 5,300.00
Bail Bondsman 315.00 343.00 320.00 500.00
Merchant Police 10,931.00 9,527.00 10,930.00 12,200.00
Animal 708.00 236.00 710.00 700.00
Street Parade Permit 133.00 231.00 130.00 300.00
Scrap Metal Register Re - - - -
S.E. ALCOHOL RETAILERS - 50.00 - -
Other Reimburse-PD 125,565.84 151,965.08 144,000.00 140,300.00
Other Reimburse-Fire 85,767.71 4,630.00 10,000.00 7,600.00
Donations Police Dept - - - -
Sale of Assets - - - -
Engineering 2,500.00 3,309.00 7,090.00 2,900.00
Street Cut 291,608.39 411,619.30 300,640.00 327,300.00
Burial And Removal 33,506.00 42,676.00 35,060.00 36,600.00
Columbarium Niche 945.00 (440.00) - -
Grave Marker 2,560.00 2,960.00 2,190.00 2,700.00
Title Transfer 40.00 80.00 80.00 -
Sale Of Lots 26,563.30 35,783.32 16,000.00 23,600.00
Museum - Rental - - - -
Traveling Exhibit - 2,826.00 - -
Rent Neighborhood Cente 13,015.75 16,077.25 30,280.00 22,500.00
Rent Park Shelters 3,069.00 7,933.00 6,850.00 8,900.00
Recreation Fees 5,075.77 24,593.60 119,340.00 83,300.00
Natural Resource Fees 665.00 8,981.00 10,010.00 9,300.00
36
General Fund Revenue
2020 2021 2022 2023
ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Sale of Bike Helmets 318.76 (1.92) 570.00 600.00
Baseball Tournaments (83.00) 1,893.00 2,310.00 4,100.00
Baseball - Youth League (90.00) 31,537.00 97,430.00 46,100.00
Athletic Rentals 2,484.50 55,582.00 27,560.00 22,200.00
Softball Tournaments - - 8,250.00 1,700.00
Softball - Youth League - 29,467.00 - 33,200.00
Soccer Program Fees 4,763.00 21,110.00 660.00 16,200.00
Special Populations Fee 2,520.00 - 26,140.00 -
Senior Program Fees 911.08 - 8,600.00 -
Basketball Fees - - - -
Volleyball Fees - - - -
Baseball Fee Adult-Scho - - - -
Softball Fee Adult-Scho - 5,640.00 - 24,800.00
Football Fees - 1,200.00 - -
Other Use Fees - - - -
Activity Seniors 975.00 - 12,140.00 -
Dean Evans Stadium - 4,168.75 - 5,000.00
Activity Ticket Money 3,064.00 - - -
Activity Lakewood 284.00 3,115.00 4,440.00 27,100.00
Activity Special Pops 80.00 - - -
FH-Basketball Tourn - - 1,280.00 5,700.00
FH-Volleyball Tourn 4,613.00 - 4,840.00 5,500.00
FH-Other Tournaments 14,024.00 4,695.50 10,580.00 7,900.00
FH-Courtn Rental 1,745.00 26,425.00 20,000.00 15,600.00
FH-Turf Rental 1,875.00 24,180.00 18,000.00 14,500.00
FH-Other Rental 44,423.60 3,176.40 71,570.00 34,300.00
FH-Program Rental 6.00 - 9,340.00 4,000.00
FH-Food & Beverage 2,664.79 786.52 3,530.00 4,300.00
FH-Basketball League 3,350.00 13,147.00 50.00 6,100.00
FH-Volleyball Leagues (1,460.00) 23,210.00 20,000.00 8,100.00
FH-Soccer Leagues (960.00) - 600.00 1,300.00
FH-Soccer Tournaments - - 15,000.00 -
FH-Sponsorship 2,250.00 - 1,000.00 1,200.00
FH-Other Leagues (585.00) - 48,810.00 27,600.00
Animal Shelter Fees 11,932.03 5,121.00 50,890.00 35,900.00
Animal Impound Fees 5,940.00 8,626.40 10,400.00 10,200.00
Animal Boarding Fees 2,500.00 3,735.00 4,500.00 4,200.00
Animal License Fees 24,578.50 22,083.00 33,260.00 33,500.00
Animal Surrender Fees - 487.00 - -
Animal Shelter Mircochip Fees - 1,941.00 - -
Animal Misc Fees 62,350.42 861.90 84,800.00 5,000.00
Animal Shelter/County Fee 34,778.24 36,301.60 33,590.00 33,900.00
Animal Spay/Neuter - 34,594.50 12,500.00 34,600.00
Animal Shelter Adoption Fees - 35,232.00 - 35,200.00
Animal Shelter Vaccine Fees - 12,445.00 - 12,400.00
Alarm Monitoring FD 2,775.46 16,561.12 - 16,600.00
Aquatics Admission/Memb.- 394,475.50 365,180.00 396,600.00
Aquatics Concessions 890.00 460.04 3,970.00 2,600.00
Other Reimbursements 15,271.78 684.89 18,000.00 11,600.00
Donations 75.00 - 1,000.00 -
Federal Grants 1,274,007.16 80,855.90 - 138,000.00
Plats And Rezoning 5,554.00 19,194.50 13,660.00 13,100.00
Vacation Fees - 562.00 180.00 400.00
Fair Housing 26,900.00 - - -
State Grants 10,031.84 41,674.11 - -
Transfers Operating 1,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00
GENERAL FUND TOTALS 43,533,776.58 45,393,367.76 45,064,539.18 47,376,990.00
37
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38
GENERAL FUND
EXPENDITURES
39
General Fund Expenditures
Personnel Services
65%
Contractual Services
18%
EE Benefits Hlth & WC
8%
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
2023 ADOPTED
BUDGET
Personnel Services 29,820,732.40$
Contractual Services 8,098,051.99$
EE Benefits Hlth & WC 3,835,154.00$
Commodities 2,427,426.13$
Interfund Transfers Exp 938,250.00$
Capital Outlay 966,653.00$
Other Expense and Contingency 117,800.00$
TOTAL 46,204,067.52$
40
General Fund Expenditures
Public Safety
51%
General Government
18%
Parks & Recreation
14%
Public Works
11%
Agency Support
2%
Interfund Transfers
2%
Arts
1%
Capital & Reserves
1%
2023 General Fund Budgeted Expenditures by Function
Public Safety
General Government
Parks & Recreation
Public Works
Agency Support
Interfund Transfers
Arts
Capital & Reserves
GENERAL FUND EXPENDITURES
BY DEPARTMENT
DEPARTMENT
FUNCTION
2023 ADOPTED
BUDGET
Fire Public Safety 10,857,004.05
Police Public Safety 10,862,161.87
Parks & Recreation Parks & Recreation 6,343,205.73
Public Works Public Works 4,858,929.93
Development Services General Government 2,114,209.45
Municipal Court Public Safety 1,921,002.83
Computer Technology General Government 1,595,448.83
City Manager General Government 1,141,329.39
Interfund Transfers Interfund Transfers 905,500.00
Finance General Government 878,142.66
Human Resources General Government 807,260.46
Media/Communications General Government 99,000.00
Agency Support Agency Support 978,403.00
Risk Management General Government 866,054.00
Smoky Hill Museum Arts 649,428.33
Legal Services General Government 495,765.00
City Commission General Government 506,222.00
Capital Capital & Reserves 235,000.00
Reserves Capital & Reserves 90,000.00
TOTAL 46,204,067.52
41
General Fund: City Commission
The Commission is comprised of five members elected at-large. Candidates receiving
the largest and second largest number of votes respectfvely shall be elected for a four-year term, and the
candidate receiving 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 appoint-
ed by the Governing Body and acts as its primary agent, chief executfve and chief administratfve officer in
accordance with state statute. Other city officers and employees are appointed by the City Manager.
City Commissioners
Dr. Trent Davis, M.D., Mayor
Karl Ryan, Vice-Mayor
Mike Hoppock, Commissioner
Greg Lenkiewicz, Commissioner
Bill Longbine, Commissioner
To contact any of the commissioners, email citycommission@salina.org
Mayor
Dr. Trent Davis
Commissioner
Mike Hoppock
Commissioner
Bill Longbine
Vice-Mayor
Karl Ryan
Commissioner
Greg Lenkiewicz
42
General Fund: City Commission
CITY COMMISSION 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries 5,100$ 18,000$ 18,000$ 18,000$
PERSONNEL SERVICES TOTAL 5,100$ 18,000$ 18,000$ 18,000$
Unemployment 0$ 2$ -$ 45$
Social Security 316$ 1,116$ -$ 1,116$
Medicare 74$ 261$ -$ 261$
EMPLOYEE BENEFITS TOTAL 390$ 1,379$ -$ 1,422$
Office Supplies -$ 114$ -$ -$
Books & Periodicals -$ -$ -$ -$
Public Education Supplies 420$ 354$ 300$ 300$
Other Operating Supplies 1,160$ 11,343$ 1,000$ 1,000$
COMMODITIES TOTAL 1,580$ 11,811$ 1,300$ 1,300$
Rent/Lease - Buildings 421,418$ 428,504$ 420,745$ 430,000$
Postage -$ -$ -$ -$
Employee Development 250$ 210$ 10,000$ 8,500$
Dues 20,960$ 21,533$ 29,000$ 24,000$
Legal Notices 3,848$ 13,608$ 22,000$ 18,000$
Other Contractual 2,110$ 919$ 5,000$ 5,000$
CONTRACTUAL SERVICES TOTAL 448,586$ 464,775$ 486,745$ 485,500$
CITY COMMISSION TOTAL 455,657$ 495,964$ 506,045$ 506,222$
43
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
44
General Fund: City Manager
CITY MANAGER 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries 514,717$ 576,364$ 769,407$ 824,925$
OT-Regular 34$ 191$ -$ -$
Longevity Pay 2,145$ 2,118$ 2,244$ 2,597$
PERSONNEL SERVICES TOTAL 516,897$ 578,672$ 771,651$ 827,522$
Unemployment 504$ 619$ 1,929$ 2,118$
Social Security 29,503$ 32,960$ 45,367$ 48,809$
Medicare 7,551$ 8,435$ 11,187$ 12,285$
Life Insurance 1,052$ 1,184$ 1,389$ 1,525$
KPERS 51,429$ 55,347$ 76,379$ 79,896$
Other Benefits 8,460$ 8,801$ -$ 9,000$
Transportation Allowance 13,838$ 14,710$ 14,928$ 19,728$
Cell Phone Allowance 1,388$ 1,188$ 1,500$ 1,200$
EMPLOYEE BENEFITS TOTAL 113,725$ 123,243$ 152,678$ 174,561$
Office Supplies 2,901$ 5,675$ 6,500$ 6,500$
Books & Periodicals 747$ 666$ 500$ 500$
CPI Expenses 25$ 225$ 3,000$ 2,000$
COMMODITIES TOTAL 3,673$ 6,566$ 10,000$ 9,000$
Telephone 2,542$ 2,630$ 2,800$ 2,800$
Postage 43$ 185$ 250$ 250$
Employee Development 2,588$ 3,470$ 10,000$ 15,000$
Dues 3,527$ 3,521$ 4,250$ 4,250$
Employee Recruitmen 74$ -$ -$ -$
Advertising -$ 35,903$ -$ -$
Other Contractual 24,951$ 829$ 38,000$ 20,000$
CONTRACTUAL SERVICES TOTAL 33,725$ 46,538$ 55,300$ 42,300$
Office Equipment -$ 16,206$ 2,500$ 1,000$
CAPITAL OUTLAY TOTAL -$ 16,206$ 2,500$ 1,000$
Contingency (106)$ 114,284$ 550,000$ 75,000$
CONTINGENCY TOTAL (106)$ 114,284$ 550,000$ 75,000$
Health Insurance 72,978$ 62,868$ 156,881$ 86,448$
Workers' Compensation 6,927$ 326$ 326$ 498$
TRANSERS TOTAL 79,905$ 63,194$ 157,207$ 86,946$
CITY COMMISSION TOTAL 747,818$ 948,703$ 1,699,335$ 1,216,329$
45
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 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Office Supplies -$ -$ -$ -$
Books & Periodicals -$ -$ -$ -$
COMMODITIES TOTAL -$ -$ -$ -$
Insurance 498,893$ 553,430$ 558,870$ 682,814$
Other Insurance -$ 29,731$ 12,300$ 12,500$
Notary/Surety Bond -$ 175$ 1,300$ 1,300$
MVR Checks -$ 1,212$ 2,745$ 2,745$
Claims Paid 118,989$ 123,655$ 90,000$ 125,000$
Other Professional Services 4,028$ 4,700$ 40,320$ 41,000$
Telephone 223$ 217$ 300$ 300$
Postage 4$ 2$ -$ 10$
Employee Development -$ -$ -$ -$
Dues 385$ 385$ 385$ 385$
CONTRACTUAL SERVICES TOTAL 622,521$ 713,508$ 706,220$ 866,054$
Office Equipment -$ 50$ -$ -$
CAPITAL OUTLAY TOTAL -$ -$ -$ -$
RISK MANAGEMENT TOTAL 622,521$ 713,508$ 706,220$ 866,054$
46
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 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Books & Periodicals -$ -$ -$ -$
COMMODITIES TOTAL -$ -$ -$ -$
Legal Services 460,801$ 613,538$ 550,000$ 495,000$
Employee Development -$ -$ 65$ 65$
Dues 730$ 35$ 700$ 700$
CONTRACTUAL SERVICES TOTAL 461,531$ 613,573$ 550,765$ 495,765$
LEGAL SERVICES TOTAL 461,531$ 613,573$ 550,765$ 495,765$
47
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 $5 per hour for community service work towards the fine and
must be done at a non-profit organizatfon, excluding churches.
48
General Fund: Municipal Court
MUNICIPAL COURT 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries 566,959$ 587,540$ 583,362$ 741,362$
PT-Salaries -$ -$ -$ -$
OT-Regular 4,372$ 4,767$ 3,204$ 3,109$
Longevity Pay 4,855$ 4,469$ 5,233$ 4,603$
PERSONNEL SERVICES TOTAL 576,185$ 596,776$ 591,799$ 749,074$
Unemployment 540$ 617$ 1,532$ 1,881$
Social Security 33,754$ 35,120$ 37,987$ 46,637$
Medicare 7,894$ 8,214$ 8,884$ 10,907$
Life Insurance 1,170$ 1,239$ 1,103$ 1,354$
KPERS 54,240$ 55,434$ 60,657$ 70,934$
Cell Phone Allowance 900$ 900$ 900$ 900$
Transportation Allowance 3,144$ 3,144$ 3,144$ 3,144$
EMPLOYEE BENEFITS TOTAL 101,643$ 104,667$ 114,206$ 135,757$
Office Supplies 2,587$ 2,985$ 3,800$ 3,800$
Books & Periodicals 724$ 549$ 900$ 900$
Maintenance Supplies 637$ 896$ -$ -$
Other Operating Supplies -$ 300$ 500$ 500$
COMMODITIES TOTAL 3,948$ 4,730$ 5,200$ 5,200$
Medical Services 11,649$ 11,351$ 11,000$ 11,000$
Rent/Lease Equipment -$ -$ 3,000$ 3,000$
Housing Prisoners 502,669$ 502,603$ 505,000$ 505,000$
Prisoner Transport 12,053$ 11,727$ 18,000$ 18,000$
Other Professional Services 84,962$ 90,545$ 97,000$ 134,000$
Telephone 952$ 4,130$ 6,000$ 6,840$
Postage -$ -$ -$ -$
Employee Development 27$ 512$ 1,500$ 1,500$
Dues 490$ 550$ 1,600$ 1,200$
Printing 411$ 451$ 1,200$ 1,200$
Repair-Buildings 2,177$ 3,316$ 5,000$ 5,000$
State Fees 117,237$ 136,888$ 144,000$ 144,000$
Refunds 2,571$ 225$ 3,000$ 3,000$
Other Contractual 42,496$ 47,983$ 54,400$ 55,000$
CONTRACTUAL SERVICES TOTAL 777,696$ 810,283$ 850,700$ 888,740$
Office Equipment 3,322$ 3,703$ 14,600$ 9,300$
CAPITAL OUTLAY TOTAL 3,322$ 3,703$ 14,600$ 9,300$
Crime Victims Fund 2,103$ 1,927$ 2,800$ 2,800$
OTHER EXPENSES TOTAL 2,103$ 1,927$ 2,800$ 2,800$
Health Insurance 118,946$ 116,858$ 118,451$ 129,564$
Workers' Compensation 8,226$ 407$ 407$ 568$
TRANSERS TOTAL 127,172$ 117,265$ 118,858$ 130,132$
MUNICIPAL COURT TOTAL 1,592,068$ 1,639,352$ 1,698,163$ 1,921,003$
49
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.
50
General Fund: Human Resources
HUMAN RESOURCES 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries 242,178$ 265,576$ 261,603$ 325,987$
PT-Salaries -$ -$ -$ 6,000$
OT-Regular 419$ 505$ 866$ 890$
Longevity Pay 2,541$ 2,709$ 2,881$ 3,049$
Earned Leave -$ -$ -$ 250,000$
PERSONNEL SERVICES TOTAL 245,138$ 268,790$ 265,349$ 585,926$
Unemployment 227$ 275$ 661$ 825$
Social Security 14,235$ 15,735$ 16,391$ 20,455$
Medicare 3,329$ 3,680$ 3,833$ 4,784$
Life Insurance 482$ 510$ 476$ 594$
KPERS 23,258$ 24,775$ 26,173$ 31,112$
Wellness Program 2,709$ 257$ -$ -$
Cell Phone Allowance 300$ 300$ 300$ 300$
Transportation Allowance -$ -$ -$ -$
EMPLOYEE BENEFITS TOTAL 44,541$ 45,532$ 47,834$ 58,070$
Office Supplies 3,119$ 3,525$ 2,832$ 3,100$
Books & Periodicals -$ 116$ 800$ 500$
Wearing Apparel -$ -$ -$ -$
COMMODITIES TOTAL 3,119$ 3,641$ 3,632$ 3,600$
Employee Recognition 5,905$ 4,320$ 8,000$ 8,000$
Telephone 2,034$ 1,997$ 1,600$ 2,000$
Postage 1,681$ 2,309$ 2,000$ 2,000$
Employee Development 367$ 84$ 4,500$ 6,500$
Dues 839$ -$ 1,000$ 1,000$
Employee Recruitment 23,096$ 36,568$ 62,000$ 70,000$
Printing 447$ 2,164$ 1,500$ 1,500$
Other Contractual 16,397$ 1,296$ 26,000$ 26,000$
CPI Expense -$ 25$ -$ -$
CONTRACTUAL SERVICES TOTAL 50,767$ 48,762$ 106,600$ 117,000$
Office Equipment -$ -$ 3,150$ 3,150$
CAPITAL OUTLAY TOTAL -$ -$ 3,150$ 3,150$
Health Insurance 32,328$ 32,328$ 53,051$ 39,336$
Workers' Compensation 2,793$ 139$ 139$ 179$
TRANSERS TOTAL 35,121$ 32,467$ 53,190$ 39,515$
HUMAN RESOURCES TOTAL 378,686$ 399,192$ 479,755$ 807,260$
51
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.
52
General Fund: Finance & Administration
FINANCE 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries 438,719$ 487,748$ 507,024$ 559,306$
OT-Regular 1,154$ 69$ 3,484$ 2,536$
Longevity Pay 3,633$ 2,888$ 3,434$ 3,644$
PERSONNEL SERVICES TOTAL 443,505$ 490,705$ 513,942$ 565,486$
Unemployment 408$ 507$ 1,273$ 1,422$
Social Security 25,609$ 28,877$ 31,580$ 35,121$
Medicare 5,989$ 6,753$ 7,386$ 8,245$
Life Insurance 949$ 1,041$ 917$ 1,024$
KPERS 42,509$ 45,177$ 50,427$ 53,622$
Cell Phone Allowance 300$ 300$ 300$ 300$
Transportation Allowance 3,144$ 3,144$ 3,144$ 3,144$
EMPLOYEE BENEFITS TOTAL 78,909$ 85,800$ 95,027$ 102,877$
Office Supplies 3,856$ 2,425$ 3,500$ 3,500$
Books & Periodicals 677$ 564$ 1,000$ 1,000$
Other Operating Supplies 1,022$ 65$ 6,000$ 5,200$
COMMODITIES TOTAL 5,556$ 3,053$ 10,500$ 9,700$
Auditing Services 20,878$ 53,703$ 41,000$ 50,000$
Refund Surety Deposits 7,043$ 1,506$ -$ -$
Telephone 4,769$ 5,251$ 4,800$ 4,800$
Postage 7,513$ 6,337$ 9,000$ 9,000$
Employee Development 460$ 2,566$ 6,000$ 5,000$
Dues 927$ 946$ 1,000$ 1,000$
Legal Notices 429$ 261$ -$ -$
Printing 1,098$ 2,260$ 1,800$ 1,500$
Credit Card Fees/Expense 159$ -$ -$ -$
Other Contractual 60,920$ 42,474$ 40,000$ 40,000$
EMS Contractual 10,707$ 9,351$ 8,700$ 9,265$
CONTRACTUAL SERVICES TOTAL 114,902$ 124,655$ 112,300$ 120,565$
Office Equipment 25$ -$ 900$ 400$
CAPITAL OUTLAY TOTAL 25$ -$ 900$ 400$
Petty Cash-Short -$ -$ -$ -$
OTHER EXPENSES TOTAL -$ -$ -$ -$
Health Insurance 85,578$ 78,687$ 103,345$ 78,780$
Workers' Compensation 4,717$ 277$ 277$ 335$
TRANSERS TOTAL 90,295$ 78,964$ 103,622$ 79,115$
FINANCE TOTAL 733,192$ 783,177$ 836,290$ 878,143$
53
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.
54
General Fund: Computer Technology
COMPUTER TECHNOLOGY 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries 372,951$ 349,044$ 436,661$ 463,883$
OT-Salaries 2,287$ 227$ 497$ 404$
Longevity Pay 2,874$ 3,227$ 3,437$ 3,318$
Earned Leave -$ -$ -$ -$
PERSONNEL SERVICES TOTAL 378,111$ 352,498$ 440,594$ 467,606$
Unemployment 319$ 370$ 1,100$ 1,174$
Social Security 22,343$ 21,043$ 27,278$ 29,118$
Medicare 5,225$ 4,921$ 6,379$ 6,810$
Life Insurance 681$ 727$ 792$ 845$
KPERS 32,618$ 33,256$ 43,556$ 44,288$
Cell Phone Allowance 1,438$ 1,200$ 1,500$ 1,200$
Transportation Allowance 85$ 1,445$ 2,210$ 2,040$
EMPLOYEE BENEFITS TOTAL 62,709$ 62,963$ 82,815$ 85,475$
Office Supplies 794$ 1,030$ 1,000$ 1,000$
Printer Supplies 2,301$ 5,016$ 4,000$ 4,000$
Books & Periodicals -$ -$ 200$ 200$
Gas & Oil 32$ 82$ 100$ 100$
Maintenance Supplies-Vehicle & Equip 241$ 180$ 300$ 300$
Other Operating Supplies 1,745$ 2,100$ 3,100$ 3,100$
COMMODITIES TOTAL 5,112$ 8,408$ 8,700$ 8,700$
Telephone 26,419$ 78,417$ 50,000$ 90,000$
Postage 28$ 10$ 100$ -$
Employee Development 250$ 250$ 2,000$ -$
Mileage/Travel 225$ -$ 1,200$ -$
Dues -$ -$ 300$ -$
Other Contractual 415,857$ 398,745$ 475,000$ 475,000$
NWS(Tyler) Software Cost 102,699$ 125,523$ 127,500$ 165,700$
CONTRACTUAL SERVICES TOTAL 545,478$ 602,945$ 656,100$ 730,700$
Office Equipment 970$ 518$ 250$ -$
Other Equipment 139,691$ 132,620$ 225,000$ 250,000$
Computers/Technology -$ -$ -$ -$
CAPITAL OUTLAY TOTAL 140,661$ 133,138$ 225,250$ 250,000$
Health Insurance 61,554$ 52,032$ 88,601$ 52,692$
Workers' Compensation 5,719$ 252$ 252$ 276$
TRANSERS TOTAL 67,273$ 52,284$ 88,853$ 52,968$
COMPUTER TECHNOLOGY TOTAL 1,199,344$ 1,212,235$ 1,502,312$ 1,595,449$
55
General Fund: Police Department
The mission of the Police Department is to deliver police services equitably, effectfvely, and within the
context of democratfc values, in order to resolve community issues and problems and provide for the
safety and security of our citfzens.
The Salina Police Department is a full-service, municipal police organizatfon, consistfng of 114 full tfme
employees including 84 commissioned officers and 30 civilian staff.
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.
Administration
7%
Detectives
16%
Patrol
52%
Support
25%
Police Dept Expenditures by Division
Administration Detectives Patrol Support
56
General Fund: Police Administration
POLICE ADMINISTRATION 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries 5,774,418$ 448,694$ 506,448$ 412,051$
PT-Salaries 21,411$ 16,749$ 14,400$ 11,000$
OT-Salaries 283,479$ 13,440$ -$ 18,731$
Longevity Pay 35,668$ 3,339$ 3,507$ 3,675$
PERSONNEL SERVICES TOTAL 6,114,977$ 482,221$ 524,355$ 445,457$
Unemployment 5,785$ 500$ 2,891$ 1,104$
Social Security 73,935$ 7,451$ 8,851$ 3,170$
Medicare 84,404$ 6,734$ 6,719$ 6,404$
Life Insurance 10,826$ 913$ 2,057$ 795$
KP&F 1,054,069$ 82,423$ 100,048$ 89,773$
KPERS 117,450$ 10,113$ 6,802$ 4,822$
Cell Phone Allowance 2,700$ 975$ 900$ 900$
Transportation Allowance 14,256$ 7,460$ 7,164$ 7,164$
EMPLOYEE BENEFITS TOTAL 1,363,425$ 116,569$ 135,432$ 114,132$
Office Supplies 9,763$ 43$ -$ -$
Books & Periodicals 4,089$ 1,420$ 1,900$ 1,900$
Electrical & Lighting 1,627$ 4,047$ 5,000$ 5,000$
Janitorial 4,427$ 5,230$ -$ -$
Gas & Oil 94,820$ -$ -$ -$
Maintenance Supplies-Vehicle & Equip 91,748$ 611$ -$ -$
Wearing Apparel 41,424$ 1,512$ 2,550$ 2,550$
Other Service Equip 80,717$ -$ -$ -$
Training 7,873$ 428$ -$ -$
Public Education Supplies 139$ -$ -$ -$
Photography Supplies 2,059$ -$ -$ -$
Other Operating Supplies 13,236$ 340$ -$ -$
K9 Supplies 19,479$ -$ -$ -$
COMMODITIES TOTAL 371,402$ 13,632$ 9,450$ 9,450$
Medical Services 1,703$ 160$ 1,000$ 1,000$
Other Professional Services 8,223$ (60)$ -$ -$
Telephone 28,820$ 22,435$ 23,000$ 27,600$
Gas Service 44$ -$ -$ -$
Light & Power 86$ -$ -$ -$
Postage 8,484$ 8,928$ 10,000$ 10,000$
Employee Development 29,484$ 755$ 6,300$ 6,300$
Dues 4,945$ 4,385$ 5,000$ 5,000$
Employee Recruitment 11,022$ 13,757$ 11,000$ 14,000$
Printing 9,637$ 2,478$ 4,000$ 4,000$
Repair-Radio 36,380$ 190$ -$ -$
Repair-Buildings 17,104$ 21,091$ 20,000$ 20,000$
Repair-Office Equip -$ 410$ 1,000$ 1,000$
Credit Card Fees/Expense 33$ 6$ -$ -$
Other Contractual 238,890$ 27,620$ 33,854$ 34,140$
Dept. Accreditation 9,761$ -$ -$ -$
CONTRACTUAL SERVICES TOTAL 404,615$ 102,154$ 115,154$ 123,040$
Office Equipment 12,933$ 8,489$ 4,000$ 4,000$
Radios -$ -$ -$ -$
Other Equipment 70,482$ 30,407$ 13,500$ 6,000$
CAPITAL OUTLAY TOTAL 83,414$ 38,895$ 17,500$ 10,000$
Health Insurance 1,058,418$ 67,015$ 89,530$ 55,920$
Workers' Compensation 109,230$ 7,002$ 6,725$ 8,040$
TRANSERS TOTAL 1,167,648$ 74,017$ 96,255$ 63,960$
POLICE ADMINISTRATION TOTAL 9,505,481$ 827,488$ 898,146$ 766,039$
57
General Fund: Police Detectives
POLICE DETECTIVES 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries -$ 916,078$ 949,589$ 1,042,413$
PT-Salaries -$ 23,853$ 14,100$ 25,000$
OT-Salaries -$ 42,131$ 44,967$ 46,745$
Longevity Pay -$ 7,812$ 8,232$ 7,613$
PERSONNEL SERVICES TOTAL -$ 989,874$ 1,016,888$ 1,121,770$
Unemployment -$ 1,020$ 2,289$ 2,748$
Social Security -$ 8,149$ 12,171$ 5,864$
Medicare -$ 13,595$ 14,398$ 15,937$
Life Insurance -$ 1,715$ 1,624$ 1,978$
KP&F -$ 193,204$ 177,862$ 230,945$
KPERS -$ 9,806$ 15,305$ 8,920$
Cell Phone Allowance -$ 288$ 300$ 600$
Transportation Allowance -$ 2,266$ 2,364$ 2,364$
EMPLOYEE BENEFITS TOTAL -$ 230,041$ 226,313$ 269,357$
Gas & Oil -$ 9,563$ 12,000$ 11,000$
Maintenance Supplies-Vehicle & Equip -$ 8,591$ 9,000$ 7,000$
Wearing Apparel -$ 5,906$ 10,000$ 11,250$
Other Operating Supplies 654$ 7,164$ 6,000$ 6,500$
COMMODITIES TOTAL 654$ 31,224$ 37,000$ 35,750$
Medical Services -$ -$ -$ -$
Other Professional -$ 14,982$ 5,000$ 8,000$
Postage -$ -$ -$ -$
Employee Development -$ 13,011$ 10,900$ 11,800$
Dues -$ 180$ -$ -$
Other Contractual -$ 15,210$ 17,280$ 48,280$
CONTRACTUAL SERVICES TOTAL -$ 43,383$ 33,180$ 68,080$
Health Insurance -$ 164,593$ 179,059$ 170,256$
Workers' Compensation -$ 1,852$ 1,922$ 8,234$
TRANSERS TOTAL -$ 166,445$ 180,981$ 178,490$
POLICE DETECTIVES TOTAL 654$ 1,460,969$ 1,494,362$ 1,673,447$
58
General Fund: Police Patrol
POLICE PATROL 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries -$ 2,827,668$ 2,912,074$ 3,426,894$
PT-Salaries -$ -$ -$ -$
OT-Salaries -$ 143,827$ 142,394$ 153,416$
Longevity Pay -$ 11,386$ 14,886$ 16,254$
PERSONNEL SERVICES TOTAL -$ 2,982,880$ 3,069,353$ 3,596,564$
Unemployment -$ 3,094$ 6,971$ 8,997$
Social Security -$ 2,002$ 2,213$ 14,598$
Medicare -$ 41,172$ 44,154$ 52,184$
Life Insurance -$ 5,602$ 5,019$ 6,478$
KP&F -$ 655,503$ 666,984$ 773,262$
KPERS -$ 3,669$ 6,802$ 22,204$
Cell Phone Allowance -$ 288$ 300$ 300$
Transportation Allowance -$ 2,266$ 2,364$ 2,364$
EMPLOYEE BENEFITS TOTAL -$ 713,596$ 734,808$ 880,388$
Books & Periodicals -$ 4,696$ 4,300$ 4,300$
Gas & Oil -$ 113,043$ 82,000$ 124,500$
Maintenance Supplies-Vehicle & Equip -$ 75,632$ 78,000$ 76,000$
Wearing Apparel -$ 9,063$ 33,165$ 31,065$
Other Service Equip -$ 66,982$ 64,850$ 38,350$
Photography Supplies -$ 2,671$ 3,000$ 3,000$
Other Operating Supplies -$ 1,683$ 7,000$ 7,000$
K9 Supplies -$ 22,446$ 6,000$ 6,000$
COMMODITIES TOTAL -$ 296,217$ 278,315$ 290,215$
Medical Services -$ -$ -$ -$
Other Professional -$ 6,582$ 7,000$ 15,000$
Telephone -$ -$ 12,000$ -$
Postage -$ -$ -$ -$
Employee Development -$ 30,976$ 26,760$ 34,570$
Repair-Radio -$ 20,337$ 35,000$ 20,000$
Other Contractual -$ 91,316$ 174,000$ 165,100$
CONTRACTUAL SERVICES TOTAL -$ 149,210$ 254,760$ 234,670$
Other Equipment -$ 36,398$ 15,190$ 26,800$
CAPITAL OUTLAY TOTAL -$ 36,398$ 15,190$ 26,800$
Health Insurance -$ 518,653$ 613,918$ 558,000$
Workers' Compensation -$ 84,010$ 84,546$ 89,341$
TRANSERS TOTAL -$ 602,664$ 698,464$ 647,341$
POLICE PATROL TOTAL -$ 4,780,964$ 5,050,890$ 5,675,978$
59
General Fund: Police Support
POLICE SUPPORT 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries -$ 1,687,396$ 1,962,485$ 1,741,165$
PT-Salaries -$ 27,168$ 41,050$ 32,000$
OT-Salaries -$ 190,636$ 187,361$ 78,469$
Longevity Pay -$ 13,689$ 15,985$ 15,054$
PERSONNEL SERVICES TOTAL -$ 1,918,888$ 2,206,880$ 1,866,688$
Unemployment -$ 1,998$ 4,398$ 4,593$
Social Security -$ 63,291$ 87,406$ 65,175$
Medicare -$ 26,552$ 30,716$ 26,637$
Life Insurance -$ 3,414$ 3,096$ 3,307$
KP&F -$ 190,780$ 166,746$ 180,665$
KPERS -$ 96,330$ 141,147$ 99,129$
Cell Phone Allowance -$ 1,300$ 1,200$ 1,500$
Transportation Allowance -$ 2,266$ 2,364$ 2,364$
EMPLOYEE BENEFITS TOTAL -$ 385,929$ 437,073$ 383,370$
Office Supplies -$ 10,400$ 11,200$ 11,000$
Janitorial -$ 3,834$ 15,800$ 16,200$
Gas & Oil -$ 2,664$ 16,000$ 16,000$
Maintenance Supplies-Vehicle & Equip -$ 4,961$ 9,000$ 7,000$
Wearing Apparel -$ 4,570$ 12,300$ 12,300$
Other Service Equip -$ 10,086$ 15,150$ 15,150$
Training -$ 24,143$ 39,439$ 44,400$
Public Education Supplies -$ 859$ 2,000$ 1,000$
COMMODITIES TOTAL -$ 61,517$ 120,889$ 123,050$
Telephone -$ 4,328$ 4,260$ 4,800$
Gas Service -$ -$ -$ -$
Light and Power -$ 1,518$ 2,000$ 4,000$
Postage -$ -$ -$ -$
Employee Development -$ 16,399$ 19,730$ 19,330$
Repair-Radio -$ 3,955$ 2,000$ 1,000$
Repair-Buildings -$ -$ -$ 5,000$
Other Contractual -$ 15,703$ 84,930$ 9,630$
Dept. Accreditation -$ 11,250$ 13,000$ 13,000$
CONTRACTUAL SERVICES TOTAL -$ 53,153$ 125,920$ 56,760$
Office Equipment -$ -$ 6,500$ 26,200$
Other Equipment -$ -$ -$ 5,000$
CAPITAL OUTLAY TOTAL -$ -$ 6,500$ 31,200$
Health Insurance -$ 307,011$ 396,488$ 280,488$
Workers' Compensation -$ 3,211$ 2,882$ 5,143$
TRANSERS TOTAL -$ 310,222$ 399,371$ 285,631$
POLICE SUPPORT TOTAL -$ 2,729,709$ 3,296,633$ 2,746,698$
60
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.
61
Administration
12%
EMS
26%
Suppression
58%
Prevention
4%
Fire Dept Expenditures by Division
Administration EMS Suppression Prevention
FIRE ADMINISTRATION 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries 356,100$ 372,472$ 356,498$ 388,265$
PT-Salaries -$ -$ 17,800$ -$
OT-Salaries 1,187$ 636$ 857$ 41,533$
Longevity Pay 2,917$ 2,506$ 2,958$ 2,842$
PERSONNEL SERVICES TOTAL 360,205$ 375,615$ 378,113$ 432,640$
Unemployment 313$ 371$ 959$ 1,094$
Social Security 8,885$ 9,383$ 10,605$ 7,342$
Medicare 5,330$ 5,293$ 5,564$ 6,343$
Life Insurance 693$ 729$ 660$ 787$
KP&F 51,359$ 46,181$ 48,891$ 73,341$
KPERS 13,940$ 14,567$ 15,241$ 11,168$
Cell Phone Allowance 450$ 376$ 600$ 600$
Transportation Allowance 5,820$ 4,400$ 6,840$ 4,800$
EMPLOYEE BENEFITS TOTAL 86,789$ 81,300$ 89,360$ 105,475$
62
General Fund: Fire Administration
FIRE ADMINISTRATION 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Office Supplies 637$ 1,346$ 900$ 1,000$
Books & Periodicals 870$ 1,514$ 1,050$ 2,000$
Shop Mechanic Supplies 1,326$ 1,298$ 2,200$ 2,200$
Paints -$ -$ -$ -$
Electrical & Lighting 458$ 561$ 600$ 600$
Janitorial 14,897$ 15,334$ 16,000$ 20,000$
Gas & Oil 36,240$ 64,299$ 45,000$ 72,000$
Maintenance Supplies-Vehicle & Equip 67,865$ 62,569$ 60,000$ 66,000$
Wearing Apparel 28,970$ 29,468$ 30,000$ 32,700$
SCBA's 10,074$ 8,400$ 10,000$ 15,000$
Hazardous Materials Equipment 6,517$ 9,097$ 8,500$ 25,000$
Tools 1,453$ 4,094$ 2,500$ 6,000$
Mach. & Equip. (<$250) -$ -$ -$ -$
Training Supplies 20,401$ 32,554$ 36,000$ 36,000$
Public Education Supplies -$ 26$ -$ -$
Seeds, Plants, Tress -$ -$ -$ -$
Other Operating Supplies 715$ 742$ 1,000$ 1,000$
COMMODITIES TOTAL 190,423$ 231,301$ 213,750$ 279,500$
Medical Services 17,317$ 16,656$ 15,000$ 15,750$
Other Professional Services 4,413$ 3,305$ 6,000$ 13,000$
Telephone 47,055$ 34,847$ 45,500$ 45,500$
Uniform Cleaning 535$ 311$ 600$ 600$
Postage 629$ 703$ 750$ 600$
Employee Development 32,264$ 29,292$ 40,000$ 46,000$
Dues 1,605$ 1,605$ 1,605$ 2,605$
Printing 1,865$ 230$ 2,000$ 2,000$
Repairs -$ 14$ 5,000$ 5,000$
Repair-Radio 1,736$ 939$ 4,000$ 4,000$
Repair-Buildings 56,778$ 86,758$ 54,000$ 65,000$
Laundry & Towel Service 589$ 48$ 1,470$ 1,470$
Credit Card Fees/Expense 4$ -$ 10$ -$
Collection Fees -$ 680$ -$ -$
Fire Conference 345$ 7,305$ 1,000$ 1,000$
Other Contractual 26,325$ 23,776$ 30,040$ 35,000$
Other Software Maintenance 3,618$ 2,938$ 1,500$ 1,500$
CONTRACTUAL SERVICES TOTAL 195,077$ 209,406$ 208,475$ 239,025$
Office Equipment -$ -$ -$ -$
Radios 270$ 1,334$ 2,000$ 2,000$
FF Physical Fitness Equipment -$ 5,159$ 5,000$ 15,000$
Fire Station Equipment 2,746$ 5,771$ 5,000$ 10,400$
Firefighting Equipment 22,118$ 33,862$ 35,000$ 40,000$
Other Equipment 20,008$ 13,960$ 12,000$ 13,500$
Personnel Protective Equipment 33,800$ 31,503$ 33,700$ 54,000$
CAPITAL OUTLAY TOTAL 78,941$ 91,588$ 92,700$ 134,900$
Health Insurance 46,936$ 47,705$ 71,591$ 36,216$
Workers' Compensation 4,329$ 1,816$ 1,816$ 2,299$
TRANSERS TOTAL 51,265$ 49,521$ 73,407$ 38,515$
FIRE ADMINISTRATION TOTAL 962,701$ 1,038,732$ 1,055,805$ 1,230,055$
63
General Fund: Fire Department EMS
EMERGENCY MEDICAL SERVICES 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries 1,441,973$ 1,393,427$ 1,286,023$ 1,433,572$
OT-Regular 225,956$ 198,174$ 236,079$ 153,351$
Longevity Pay 8,760$ 9,027$ 10,021$ 10,913$
PERSONNEL SERVICES TOTAL 1,676,688$ 1,600,627$ 1,532,122$ 1,597,835$
Unemployment 1,529$ 1,590$ 3,299$ 3,995$
Social Security -$ -$ -$ -$
Medicare 22,717$ 21,532$ 19,133$ 23,169$
Life Insurance 2,822$ 2,929$ 2,375$ 2,876$
KP&F 362,476$ 360,159$ 303,363$ 367,342$
Cell Phone Allowance 213$ -$ 300$ 300$
Transportation Allowance -$ -$ -$ -$
EMPLOYEE BENEFITS TOTAL 389,757$ 386,211$ 328,471$ 397,682$
Office Supplies 1,130$ 1,325$ 2,400$ 2,400$
Books & Periodicals -$ 108$ 140$ 140$
Gas & Oil 30,210$ 40,561$ 40,000$ 64,000$
Maintenance Supplies-Vehicle & Equip 13,227$ 20,235$ 30,000$ 33,000$
Wearing Apparel 9,557$ 8,306$ 8,500$ 8,500$
Training Supplies 12,472$ 11,166$ 17,500$ 17,500$
Public Education Supplies -$ 22$ 1,000$ 1,000$
Other Operating Supplies 34,759$ 23,702$ 53,000$ 53,000$
Prescription Drugs and Meds 24,627$ 23,092$ 27,500$ 27,500$
Disposable Supplies 74,917$ 85,048$ 93,196$ 93,196$
COMMODITIES TOTAL 200,898$ 213,566$ 273,236$ 300,236$
Medical Services 5,397$ 5,274$ 6,100$ 6,100$
Other Professional Services 31,661$ 30,800$ 34,000$ 34,000$
Telephone 18,189$ 7,122$ 25,500$ 25,500$
Uniform Cleaning -$ -$ -$ -$
Postage 3,513$ 3,673$ 3,000$ 3,000$
Employee Development 26,157$ 34,908$ 45,000$ 45,000$
Dues 1,290$ 1,311$ 1,875$ 1,875$
Printing -$ -$ -$ -$
Repairs 1,050$ 560$ 1,000$ 1,000$
Repair-Radio 181$ -$ 2,000$ 2,000$
Credit Card Fees/Expense 93$ 68$ 200$ -$
Refunds 23,571$ 20,444$ 25,000$ 25,000$
Other Contractual 31,088$ 16,013$ 25,500$ 25,500$
CONTRACTUAL SERVICES TOTAL 142,191$ 120,173$ 169,175$ 168,975$
EMS Equipment 45,128$ 44,912$ 75,000$ 75,000$
Personnel Protective Equipment 30,954$ 28,060$ 31,200$ 31,200$
CAPITAL OUTLAY TOTAL 76,083$ 72,971$ 106,200$ 106,200$
Health Insurance 295,344$ 296,050$ 258,034$ 268,296$
Workers' Compensation 21,188$ 10,364$ 10,364$ 10,931$
TRANSERS TOTAL 316,532$ 306,414$ 268,398$ 279,227$
EMERGENCY MEDICAL SERVICES TOTAL 2,802,148$ 2,699,962$ 2,677,601$ 2,850,155$
64
General Fund: Fire Department Suppression
FIRE SUPPRESSION 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries 3,563,974$ 3,740,060$ 3,761,779$ 3,973,335$
OT-Regular 579,652$ 601,547$ 655,048$ 424,772$
Longevity Pay 28,488$ 29,874$ 32,781$ 30,821$
PERSONNEL SERVICES TOTAL 4,172,114$ 4,371,481$ 4,449,608$ 4,428,927$
Unemployment 3,840$ 4,415$ 9,675$ 11,072$
Medicare 56,788$ 59,650$ 56,115$ 64,219$
Life Insurance 6,722$ 7,491$ 6,966$ 7,972$
KP&F 893,729$ 976,633$ 889,720$ 1,018,210$
Cell Phone Allowance 813$ 600$ 900$ -$
EMPLOYEE BENEFITS TOTAL 961,892$ 1,048,790$ 963,376$ 1,101,474$
Health Insurance 711,182$ 721,447$ 756,964$ 747,984$
Workers' Compensation 18,907$ 26,548$ 26,548$ 30,116$
TRANSERS TOTAL 730,089$ 747,995$ 783,512$ 778,100$
FIRE SUPPRESSION TOTAL 5,864,095$ 6,168,265$ 6,196,496$ 6,308,502$
65
General Fund: Fire Prevention
FIRE PREVENTION 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries 205,766$ 238,730$ 225,250$ 266,704$
PT-Salaries 4,243$ 2,015$ 15,000$ 17,765$
OT-Regular 360$ 1,450$ 3,735$ 28,530$
Longevity Pay 2,650$ 2,776$ 2,902$ 3,028$
PERSONNEL SERVICES TOTAL 213,020$ 244,970$ 246,887$ 316,027$
Unemployment 198$ 249$ 618$ 746$
Social Security 263$ 125$ 893$ -$
Medicare 2,899$ 3,328$ 3,582$ 4,325$
Life Insurance 398$ 474$ 419$ 537$
KP&F 44,297$ 54,307$ 53,482$ 68,570$
EMPLOYEE BENEFITS TOTAL 48,055$ 58,482$ 58,994$ 74,178$
K-9 Supplies 1,480$ 1,952$ 2,000$ 3,000$
Books & Periodicals 26$ 69$ 2,000$ 2,000$
Wearing Apparel 981$ 686$ 1,400$ 1,400$
Public Education Supplies 2,348$ 2,726$ 4,000$ 4,000$
Fire Investigation Supplies 490$ 5,741$ 8,000$ 8,000$
COMMODITIES TOTAL 5,324$ 11,175$ 17,400$ 18,400$
Medical Services 296$ 100$ 200$ 750$
Employee Development 988$ 1,326$ 4,600$ 5,600$
Dues 1,345$ 1,921$ 1,400$ 2,000$
CONTRACTUAL SERVICES TOTAL 2,629$ 3,346$ 6,200$ 8,350$
Other Equipment 1,483$ 3,500$ 3,500$ 3,500$
CAPITAL OUTLAY TOTAL 1,483$ 3,500$ 3,500$ 3,500$
Health Insurance 40,617$ 45,792$ 45,604$ 45,792$
Workers' Compensation 4,037$ 1,456$ 1,456$ 2,046$
TRANSERS TOTAL 44,654$ 47,248$ 47,060$ 47,838$
FIRE PREVENTION TOTAL 315,165$ 368,722$ 380,040$ 468,292$
66
General Fund: Public Works
The mission of the Public Works Department is to build and maintain a clean, safe community by providing
the following services:
Design, construct, and maintain public infrastructure
Offer solid waste, household hazardous waste, and recycling services to all residents
Oversee the Saline County Solid Waste Management Plan
Serve as the liaison to the Solid Waste Management Committee
Maintain the City's fleet of vehicles and equipment
Support emergency response agencies and provide debris management during crisis operatfons
Provide ongoing support to other City departments as needed
The Department of Public Works 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 department serves the public interest by ensuring that all municipal public works improve-
ments and facilitfes are designed, constructed, and maintained in accordance with established standards.
The Engineering work group coordinates all engineering services related to private development projects
during both the planning and constructfon stages. Direct supervision and review of the work performed by
consultfng engineers is also performed by engineering staff. In essence, the Engineering work group manag-
es, designs and constructs the majority of the projects included in the City's annual Capital Improvement Pro-
gram. Engineering tasks include: mapping services, surveying, analyzing bids, supervising constructfon, certf-
fying progress of constructfon, and recommending acceptance of work done by contractors. Depending upon
the size and scope of an improvement project, the engineering services may be performed in-house, ren-
dered by engineering consultants, or a combinatfon of both.
The General Services work group includes Central Garage (vehicle/equipment repair and fleet management),
Flood Control (levee system maintenance and repair), Household Hazardous Waste (HHW reuse and dispos-
al), Municipal Solid Waste Landfill (regional solid waste disposal), Salina Drive-thru Recycling Center – SDRC
(County-wide recycling operatfons), Sanitatfon (residentfal trash collectfon services), Streets (infrastructure
maintenance and repair, street-sweeping, and snow-plowing operatfons), and Traffic Control (traffic signs
and signal maintenance and repair). The work group also serves as the designated Saline County representa-
tfve for developing and overseeing the Saline County Solid Waste Management Plan and serves as the liaison
to the Saline County Solid Waste Management Committee. The work group also serves a vital role in provid-
ing emergency response support during tfmes of disaster and general support to other agencies throughout
the year.
67
General Fund: Public Works Engineering
PUBLIC WORKS ENGINEERING 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries 781,017$ 841,474$ 871,920$ 993,665$
PT-Salaries 22,263$ 22,460$ 28,829$ -$
OT- Regular -$ -$ 1,796$ 9,694$
Longevity Pay 5,068$ 5,225$ 5,509$ 6,290$
PERSONNEL SERVICES TOTAL 808,348$ 869,159$ 908,054$ 1,009,649$
Unemployment 766$ 907$ 2,257$ 2,584$
Social Security 48,518$ 52,355$ 55,963$ 64,089$
Medicare 11,347$ 12,245$ 13,088$ 14,989$
Life Insurance 1,636$ 1,716$ 1,625$ 1,861$
KPERS 77,959$ 79,935$ 89,361$ 97,478$
Cell Phone Allowance 3,075$ 2,738$ 3,600$ 3,300$
Transportation Allowance 6,224$ 3,452$ 6,840$ 6,840$
EMPLOYEE BENEFITS TOTAL 149,526$ 153,347$ 172,733$ 191,140$
Office Supplies 1,665$ 2,980$ 2,000$ 2,130$
Books & Periodicals 154$ -$ 250$ 275$
Drafting Supplies -$ 404$ 1,000$ 1,000$
Gas & Oil 3,717$ 4,978$ 3,715$ 6,475$
Maintenance Supplies-Vehicle & Equip 3,098$ 4,995$ 5,000$ 2,600$
Wearing Apparel 259$ 215$ 600$ 600$
Other Operating Supplies 332$ 112$ 300$ 380$
COMMODITIES TOTAL 9,225$ 13,683$ 12,865$ 13,460$
Telephone 4,961$ 4,381$ 5,916$ 5,580$
Postage 313$ 320$ 800$ 540$
Employee Development 3,808$ 9,527$ 7,945$ 9,945$
Dues 875$ 3,831$ 2,326$ 2,655$
Repair-Office Equip 400$ -$ 400$ 400$
Repair- Other -$ -$ 200$ 200$
Other Contractual 7,392$ 7,312$ 11,340$ 10,610$
CONTRACTUAL SERVICES TOTAL 17,749$ 25,371$ 28,927$ 29,930$
Office Equipment -$ 3,995$ 4,000$ 4,000$
Other Equipment 431$ -$ 200$ 200$
CAPITAL OUTLAY TOTAL 431$ 3,995$ 4,200$ 4,200$
Health Insurance 106,008$ 88,366$ 176,866$ 94,596$
Workers' Compensation 14,455$ 15,030$ 15,030$ 18,422$
TRANSERS TOTAL 120,463$ 103,396$ 191,896$ 113,018$
PUBLIC WORKS ENGINEERING TOTAL 1,105,742$ 1,168,953$ 1,318,675$ 1,361,397$
68
General Fund: Public Works Streets
PUBLIC WORKS STREETS 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries 984,253$ 1,065,904$ 1,208,663$ 1,228,825$
PT-Salaries 1,044$ -$ 15,000$ -$
OT- Regular 526$ 8,584$ 17,970$ 11,787$
Longevity Pay 12,139$ 10,860$ 11,960$ 9,744$
PERSONNEL SERVICES TOTAL 997,962$ 1,085,348$ 1,253,593$ 1,250,356$
Unemployment 923$ 1,123$ 3,176$ 3,135$
Social Security 59,026$ 64,275$ 78,755$ 77,751$
Medicare 13,805$ 15,032$ 18,419$ 18,184$
Life Insurance 2,109$ 2,417$ 2,261$ 2,257$
KPERS 94,102$ 106,927$ 124,328$ 118,257$
Cell Phone Allowance 1,450$ 1,650$ 1,500$ 1,500$
Transportation Allowance 3,696$ 5,390$ 3,696$ 3,696$
EMPLOYEE BENEFITS TOTAL 175,111$ 196,815$ 232,134$ 224,780$
Office Supplies 1,004$ 713$ 1,100$ 1,100$
Asphalt 349$ -$ -$ -$
Cement Products 856$ -$ -$ -$
Metal Products 1,518$ 1,260$ 1,550$ 1,550$
Lumber 1,293$ 1,971$ 2,500$ 2,500$
Welding Supplies 588$ 659$ 700$ 700$
Gas & Oil 44,706$ 79,263$ 70,000$ 103,040$
Maintenance Supplies-Vehicle & Equip 144,814$ 178,726$ 175,000$ 184,030$
Parts- Machinery & Equip 7,833$ 7,963$ 8,650$ 9,750$
Chemicals 1,095$ 1,068$ 1,100$ 1,100$
Wearing Apparel 5,549$ 6,260$ 6,500$ 10,520$
Tools 2,743$ 2,789$ 2,800$ 2,800$
Other Operating Supplies 5,669$ 5,164$ 5,450$ 5,450$
Buildings & Grounds Supplies 536$ 632$ 750$ 750$
COMMODITIES TOTAL 218,553$ 286,467$ 276,100$ 323,290$
Telephone 3,270$ 2,323$ 3,880$ 3,880$
Postage 12$ 1,232$ 70$ 70$
Employee Development 69$ 1,983$ 1,370$ 1,370$
Dues -$ 370$ 320$ 370$
Repair-Radio 133$ 306$ 300$ 300$
Repair-Buildings 3,085$ 4,536$ 4,050$ 4,050$
Other Contractual 60,672$ 64,107$ 68,275$ 77,310$
Solid Waste Fees 68$ 6$ 215$ 215$
CONTRACTUAL SERVICES TOTAL 67,308$ 74,862$ 78,480$ 87,565$
Office Equipment 687$ 377$ 700$ 700$
Other Equipment 7,536$ 7,494$ 7,750$ 7,250$
CAPITAL OUTLAY TOTAL 8,223$ 7,871$ 8,450$ 7,950$
Health Insurance 206,642$ 224,211$ 244,222$ 217,704$
Workers' Compensation 17,827$ 13,763$ 13,763$ 18,048$
TRANSERS TOTAL 224,469$ 237,974$ 257,985$ 235,752$
PUBLIC WORKS STREETS TOTAL 1,691,627$ 1,889,338$ 2,106,741$ 2,129,693$
69
General Fund: Public Works Traffic
PUBLIC WORKS TRAFFIC 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries 146,524$ 174,914$ 174,040$ 201,895$
PT-Salaries -$ 5,840$ 8,000$ 10,400$
OT- Regular 261$ 1,247$ 3,802$ 1,939$
Longevity Pay 1,988$ 2,114$ 2,482$ 2,366$
PERSONNEL SERVICES TOTAL 148,773$ 184,115$ 188,324$ 216,600$
Unemployment 126$ 175$ 474$ 516$
Social Security 8,697$ 10,816$ 11,748$ 12,784$
Medicare 2,034$ 2,530$ 2,748$ 2,990$
Life Insurance 297$ 354$ 327$ 371$
KPERS 14,210$ 16,380$ 17,999$ 19,445$
Cell Phone Allowance 1,038$ 1,125$ 1,200$ 1,200$
EMPLOYEE BENEFITS TOTAL 26,400$ 31,380$ 34,496$ 37,306$
Office Supplies 248$ 161$ 350$ 350$
Welding Supplies -$ -$ 350$ 350$
Gas & Oil 5,944$ 11,219$ 7,400$ 14,585$
Maintenance Supplies-Vehicle & Equip 16,878$ 7,493$ 8,050$ 8,050$
Traffic Lights Parts 22,503$ 21,136$ 27,760$ 27,760$
Street Lights 3,943$ 3,072$ 3,990$ 3,990$
Wearing Apparel 970$ 1,075$ 1,000$ 1,600$
Tools 706$ 49$ 700$ 700$
Other Operating Supplies 923$ 1,315$ 700$ 700$
Buildings & Grounds Supplies 49$ 86$ 200$ 200$
COMMODITIES TOTAL 52,163$ 45,606$ 50,500$ 58,285$
Telephone 428$ 188$ 490$ 490$
Street Lighting 567,696$ 549,620$ 606,600$ 606,600$
Traffic Control Services 50,413$ 48,637$ 52,650$ 52,650$
Employee Development 930$ 1,871$ 2,490$ 2,490$
Repair-Buildings 402$ 6,319$ 350$ 350$
Other Contractual 1,033$ 6,022$ 2,825$ 2,825$
CONTRACTUAL SERVICES TOTAL 620,902$ 612,656$ 665,405$ 665,405$
Office Equipment 262$ 130$ 300$ 300$
Other Equipment 498$ 241$ 830$ 11,000$
CAPITAL OUTLAY TOTAL 760$ 371$ 1,130$ 11,300$
Health Insurance 32,328$ 33,022$ 34,693$ 39,336$
Workers' Compensation 3,095$ 2,556$ 2,556$ 3,299$
TRANSERS TOTAL 35,423$ 35,578$ 37,249$ 42,635$
PUBLIC WORKS TRAFFIC TOTAL 884,421$ 909,706$ 977,103$ 1,031,531$
70
General Fund: Public Works Flood Control
PUBLIC WORKS FLOOD CONTROL 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries 98,596$ 132,624$ 132,814$ 168,713$
PT-Salaries -$ 3,840$ 3,000$ 5,200$
OT- Regular 68$ 593$ 5,377$ 1,620$
Longevity Pay 1,533$ 1,617$ 1,701$ 2,314$
PERSONNEL SERVICES TOTAL 100,196$ 138,674$ 142,892$ 177,847$
Unemployment 94$ 142$ 354$ 432$
Social Security 5,842$ 8,069$ 8,769$ 10,704$
Medicare 1,366$ 1,887$ 2,051$ 2,503$
Life Insurance 201$ 290$ 249$ 311$
KPERS 9,438$ 12,633$ 13,717$ 16,281$
Cell Phone Allowance 675$ 850$ 600$ 900$
EMPLOYEE BENEFITS TOTAL 17,615$ 23,870$ 25,740$ 31,131$
Office Supplies 155$ 85$ 200$ 200$
Sand, Rock Gravel & Salt 9,576$ 11,783$ 14,000$ 17,830$
Gas & Oil 6,204$ 13,511$ 11,200$ 17,565$
Maintenance Supplies-Vehicle & Equip 22,233$ 24,201$ 24,100$ 24,100$
Chemicals 4,192$ 3,897$ 4,200$ 8,840$
Wearing Apparel 857$ 862$ 900$ 1,200$
Tools 309$ 318$ 250$ 250$
Other Operating Supplies 2,095$ 2,752$ 5,150$ 5,150$
Buildings & Grounds Supplies 62$ 99$ 225$ 225$
COMMODITIES TOTAL 45,683$ 57,508$ 60,225$ 75,360$
Telephone 428$ 188$ 580$ 580$
Employee Development -$ 15$ 155$ 155$
Repair-Radio -$ 73$ -$ -$
Repair-Buildings 225$ 3,044$ 100$ 100$
Other Contractual 4,524$ 7,609$ 20,730$ 13,230$
CONTRACTUAL SERVICES TOTAL 5,177$ 10,929$ 21,565$ 14,065$
Office Equipment -$ 14$ -$ 300$
Other Equipment 3,094$ 3,197$ 1,200$ 1,200$
CAPITAL OUTLAY TOTAL 3,094$ 3,211$ 1,200$ 1,500$
Health Insurance 24,144$ 34,871$ 26,714$ 33,648$
Workers' Compensation 1,774$ 1,986$ 1,986$ 2,758$
TRANSERS TOTAL 25,918$ 36,857$ 28,700$ 36,406$
PUBLIC WORKS FLOOD CONTROL TOTAL 197,685$ 271,050$ 280,322$ 336,309$
71
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. Other program areas include:
aquatfcs, athletfcs, instructfonal, natural resources, 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 Facilitfes Maintenance Division provides maintenance and custodial services to many recreatfon
and city buildings. Additfonally, they assist in several projects to improve building infrastructure.
The Parks & Recreatfon Department has several satellite office locatfons. The administratfve offices
are located in the City-County Building.
General Fund: Parks & Recreation
72
General Fund: Parks
PARKS 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries 440,893$ 424,791$ 501,210$ 549,329$
PT-Salaries 8,679$ 79,444$ 115,000$ 115,000$
OT- Regular -$ 5,767$ 2,763$ 6,248$
OT- Part Time -$ 494$ -$ -$
Longevity Pay 7,187$ 5,113$ 5,103$ 4,722$
PERSONNEL SERVICES TOTAL 456,759$ 515,608$ 624,076$ 675,298$
Unemployment 421$ 522$ 1,532$ 1,401$
Social Security 26,385$ 30,326$ 37,987$ 34,738$
Medicare 6,171$ 7,093$ 8,884$ 8,124$
Life Insurance 923$ 939$ 904$ 977$
KPERS 43,070$ 40,599$ 49,723$ 51,192$
Cell Phone Allowance 600$ 600$ 600$ 600$
EMPLOYEE BENEFITS TOTAL 77,570$ 80,079$ 99,630$ 97,033$
Office Supplies 303$ 1,263$ 1,300$ 1,300$
Plumbing Supplies 1,805$ 8,926$ 9,500$ 9,500$
Shop Mechanic Supplies 877$ 1,530$ 5,000$ 5,000$
Cement Products 14$ 8,526$ 15,000$ 15,000$
Sand, Rock, Gravel & Salt 12,939$ 14,873$ 15,000$ 15,000$
Paints 447$ 1,231$ 1,500$ 1,488$
Lumber 1,472$ 1,562$ 5,000$ 5,000$
Electric & Lighting 5,020$ 12,414$ 5,000$ 5,000$
Janitorial 4,307$ 4,530$ -$ 6,100$
Gas & Oil 13,423$ 29,601$ 35,000$ 35,000$
Maintenance Supplies-Vehicle & Equip 57,859$ 46,260$ 69,000$ 69,000$
Chemicals 114$ 468$ 1,000$ 1,000$
Wearing Apparel 1,850$ 4,655$ 4,000$ 4,000$
Safety Equip & Supplies 452$ 2,154$ 2,500$ 2,500$
Tools 1,644$ 5,711$ 4,000$ 4,000$
Recreation Supplies 879$ 11,366$ 12,000$ 12,000$
Other Operating Supplies 6,619$ 22,470$ 9,900$ 8,000$
COMMODITIES TOTAL 110,021$ 177,539$ 194,700$ 198,888$
Telephone 4,996$ 3,373$ 6,305$ 6,305$
Employee Development 801$ 1,320$ 2,000$ 2,000$
Vandalism 2,277$ 808$ 2,500$ 2,500$
Repair-Buildings 13,978$ 4,390$ 17,000$ 17,000$
Other Contractual 8,844$ 67,940$ 52,600$ 53,000$
CONTRACTUAL SERVICES TOTAL 30,897$ 77,831$ 80,405$ 80,805$
Other Equipment 3,722$ 4,441$ 12,500$ 12,600$
CAPITAL OUTLAY TOTAL 3,722$ 4,441$ 12,500$ 12,600$
Health Insurance 90,576$ 85,232$ 101,848$ 104,724$
Workers' Compensation 9,270$ 4,673$ 4,673$ 5,073$
Solid Waste Disposal 16,191$ 23,133$ 12,200$ 12,200$
TRANSERS TOTAL 116,037$ 113,037$ 118,721$ 121,997$
PARKS TOTAL 795,006$ 968,535$ 1,130,032$ 1,186,621$
73
General Fund: Downtown & Landscaping
DOWNTOWN & LANDSCAPING 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries 171,612$ 116,179$ 118,383$ 328,247$
PT-Salaries 1,510$ 10,002$ 29,000$ 40,000$
OT- Regular -$ 789$ -$ 3,856$
OT- Part Time -$ 63$ -$ -$
Longevity Pay 2,135$ 756$ 840$ 1,726$
PERSONNEL SERVICES TOTAL 175,257$ 127,789$ 148,223$ 373,828$
Unemployment 165$ 132$ 400$ 835$
Social Security 10,278$ 7,486$ 9,921$ 20,697$
Medicare 2,404$ 1,751$ 2,320$ 4,841$
Life Insurance 287$ 236$ 219$ 601$
KPERS 24,898$ 10,997$ 12,039$ 31,480$
Cell Phone Allowance 300$ 300$ 300$ 300$
EMPLOYEE BENEFITS TOTAL 38,331$ 20,902$ 25,199$ 58,753$
Irrigation Supplies 5,005$ 9,774$ 7,000$ 8,000$
Janitorial -$ -$ -$ -$
Gas & Oil -$ -$ 600$ 600$
Maintenance Supplies-Vehicle & Equip 102$ 359$ 2,000$ 2,000$
Chemicals 18,067$ 22,250$ 25,000$ 50,000$
Wearing Apparel 790$ 790$ 800$ 1,600$
Tools 191$ 674$ 500$ 800$
Seeds, Plants, Tress 22,272$ 22,003$ 25,000$ 34,000$
Other Operating Supplies 156$ 982$ 1,000$ 4,200$
COMMODITIES TOTAL 46,583$ 56,832$ 61,900$ 101,200$
Employee Development 45$ 1,375$ 1,500$ 2,500$
Repairs -$ -$ -$ -$
Other Contractual 966$ 59$ 12,000$ 1,000$
CONTRACTUAL SERVICES TOTAL 1,011$ 1,434$ 13,500$ 3,500$
Other Equipment -$ 2,446$ 4,000$ 4,000$
CAPITAL OUTLAY TOTAL -$ 2,446$ 4,000$ 4,000$
Health Insurance 32,514$ 21,637$ 24,066$ 62,088$
Workers' Compensation 648$ 1,479$ 1,479$ 3,244$
TRANSERS TOTAL 33,162$ 23,116$ 25,545$ 65,332$
DOWNTOWN TOTAL 294,344$ 232,518$ 278,367$ 606,613$
74
General Fund: Forestry
FORESTRY 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries 113,130$ 123,314$ 146,325$ 104,162$
PT-Salaries -$ -$ 13,200$ 13,200$
OT- Regular -$ 428$ -$ 1,224$
Longevity Pay 312$ 354$ 396$ 438$
PERSONNEL SERVICES TOTAL 113,441$ 124,095$ 159,920$ 119,023$
Unemployment 107$ 128$ 406$ 265$
Social Security 6,717$ 7,306$ 10,067$ 6,561$
Medicare 1,571$ 1,709$ 2,354$ 1,534$
Life Insurance 225$ 243$ 269$ 190$
KPERS 10,887$ 11,487$ 14,819$ 9,979$
Cell Phone Allowance 300$ 300$ 300$ 300$
EMPLOYEE BENEFITS TOTAL 19,807$ 21,172$ 28,216$ 18,830$
Office Supplies -$ 190$ 200$ 200$
Gas & Oil 1,572$ 4,702$ 3,500$ 3,500$
Maintenance Supplies-Vehicle & Equip 15,360$ 4,518$ 15,000$ 15,000$
Tree Plaques -$ -$ 100$ 100$
Wearing Apparel 566$ 827$ 800$ 800$
Safety Equip & Supplies -$ 864$ 750$ 750$
Tools 146$ 329$ 1,800$ 500$
Seeds, Plants, Tress -$ 950$ 1,500$ 1,500$
Tree Cost Share Program 349$ 319$ 1,000$ 500$
Other Operating Supplies 116$ 582$ 500$ 500$
COMMODITIES TOTAL 18,109$ 13,282$ 25,150$ 23,350$
Employee Development 850$ -$ 2,000$ 2,000$
Dues -$ 35$ 120$ 120$
Other Contractual 10,185$ 22,400$ 15,000$ 15,000$
CONTRACTUAL SERVICES TOTAL 11,035$ 22,435$ 17,120$ 17,120$
Other Equipment -$ 1,372$ 1,500$ 3,300$
CAPITAL OUTLAY TOTAL -$ 1,372$ 1,500$ 3,300$
Health Insurance 20,952$ 26,022$ 29,687$ -$
Workers' Compensation 3,211$ 1,232$ 1,232$ 1,186$
TRANSERS TOTAL 24,163$ 27,254$ 30,919$ 1,186$
FORESTRY TOTAL 186,554$ 209,609$ 262,825$ 182,809$
75
General Fund: Neighborhood Centers
NEIGHBORHOOD CENTERS 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Plumbing Supplies 535$ 1,971$ 1,200$ 1,200$
Paints 69$ -$ 800$ 800$
Janitorial 306$ 818$ -$ -$
Other Operating Supplies -$ 5$ 300$ 300$
COMMODITIES TOTAL 909$ 2,794$ 2,300$ 2,300$
Other Professional Services 2,651$ 5,301$ 3,500$ 5,300$
Telephone 3,529$ 3,602$ 3,400$ 3,800$
Repair-Heating & Cool 760$ 348$ 2,000$ 2,000$
Repair-Buildings 1,734$ 1,343$ 2,000$ 2,000$
Repair-Equipment -$ -$ -$ -$
Refunds 127$ 136$ 1,000$ 1,000$
CONTRACTUAL SERVICES TOTAL 8,801$ 10,729$ 11,900$ 14,100$
Other Equipment -$ -$ -$ -$
CAPITAL OUTLAY TOTAL -$ -$ -$ -$
Solid Waste Disposal 2,386$ 3,310$ 2,450$ 3,500$
TRANSERS TOTAL 2,386$ 3,310$ 2,450$ 3,500$
NEIGHBORHOOD CENTERS TOTAL 12,096$ 16,833$ 16,650$ 19,900$
76
General Fund: Field Maintenance
FIELD MAINTENANCE 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries 82,136$ 61,886$ 128,600$ 84,861$
PT-Salaries 3,973$ 47,818$ 56,000$ 48,000$
OT- Regular 982$ 2,218$ 2,716$ 997$
OT- Part Time -$ 1,085$ -$ -$
Longevity Pay -$ -$ -$ -$
PERSONNEL SERVICES TOTAL 87,091$ 113,008$ 187,316$ 133,858$
Unemployment 81$ 120$ 463$ 215$
Social Security 5,051$ 6,802$ 11,470$ 5,323$
Medicare 1,181$ 1,591$ 2,683$ 1,245$
Life Insurance 168$ 115$ 236$ 155$
KPERS 7,988$ 5,883$ 12,991$ 8,096$
Cell Phone Allowance 300$ 192$ 300$ 600$
EMPLOYEE BENEFITS TOTAL 14,770$ 14,703$ 28,143$ 15,634$
Plumbing Supplies -$ -$ 3,000$ 3,000$
Cement Products -$ 877$ 2,000$ 2,000$
Sand, Rock, Gravel & Salt 271$ 12,882$ 6,400$ 5,800$
Paints 1,896$ 3,249$ 3,500$ 3,500$
Lumber 1,973$ 336$ 3,500$ 2,800$
Electric & Lighting 281$ 10,642$ 12,000$ 15,000$
Janitorial 2,401$ 3,403$ -$ 1,000$
Gas & Oil 2,494$ 3,781$ 3,900$ 5,400$
Maintenance Supplies-Vehicle & Equip 8,378$ 7,612$ 6,700$ 7,500$
Wearing Apparel 180$ 139$ 600$ 600$
Safety Equip & Supplies -$ 224$ 120$ 500$
Tools 977$ 1,956$ 1,100$ 1,100$
Recreation Supplies 4,766$ 4,018$ 3,900$ 3,900$
Other Operating Supplies 3,535$ 4,596$ 4,800$ 5,400$
COMMODITIES TOTAL 27,152$ 53,714$ 51,520$ 57,500$
Employee Development -$ -$ -$ 500$
Vandalism Exp -$ 3,568$ -$ -$
Repair-Buildings 3,452$ 7,341$ 2,796$ 10,096$
Other Contractual 2,242$ 11,103$ 2,157$ 2,157$
CONTRACTUAL SERVICES TOTAL 5,694$ 22,012$ 4,953$ 12,753$
Other Equipment 10,045$ 11,736$ 12,000$ 17,010$
CAPITAL OUTLAY TOTAL 10,045$ 11,736$ 12,000$ 17,010$
Health Insurance 21,254$ 12,048$ 26,468$ 11,376$
Workers' Compensation 1,578$ 1,095$ 1,095$ 1,104$
Solid Waste Internal -$ -$ 4,800$ 4,800$
TRANSERS TOTAL 22,832$ 13,143$ 32,363$ 17,280$
FIELD MAINTENANCE TOTAL 167,584$ 228,316$ 316,295$ 254,035$
77
General Fund: Cemetery
CEMETERY 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries 89,682$ 97,362$ 97,008$ 114,486$
PT-Salaries 444$ 9,063$ 11,000$ 11,000$
OT- Regular 109$ 368$ 1,209$ 1,345$
Longevity Pay 1,887$ 1,971$ 2,055$ 2,139$
PERSONNEL SERVICES TOTAL 92,122$ 108,764$ 111,272$ 128,969$
Unemployment 83$ 109$ 279$ 295$
Social Security 5,309$ 6,346$ 6,915$ 7,314$
Medicare 1,242$ 1,484$ 1,617$ 1,711$
Life Insurance 194$ 212$ 182$ 212$
KPERS 8,811$ 9,329$ 9,995$ 11,124$
Cell Phone Allowance 300$ 300$ 300$ 300$
EMPLOYEE BENEFITS TOTAL 15,938$ 17,779$ 19,287$ 20,956$
Sand, Rock, Gravel & Salt 544$ 799$ 11,500$ 3,800$
Janitorial-Paper Products -$ -$ 200$ 200$
Gas & Oil 2,634$ 4,185$ 4,500$ 4,500$
Maintenance Supplies-Vehicle & Equip 3,799$ 2,892$ 5,000$ 5,000$
Chemicals 111$ 1,472$ 1,000$ 1,500$
Wearing Apparel 393$ 468$ 500$ 500$
Tools 177$ 574$ 800$ 800$
Other Operating Supplies 2,910$ 3,930$ 5,000$ 5,000$
COMMODITIES TOTAL 10,568$ 14,320$ 28,500$ 21,300$
Telephone 1,836$ 2,148$ 2,000$ 2,500$
Repair-Buildings 1,753$ 1,366$ 2,500$ 2,500$
Vandalism Expense -$ 137$ -$ -$
Refunds -$ -$ -$ -$
CONTRACTUAL SERVICES TOTAL 3,589$ 3,650$ 4,500$ 5,000$
Other Equipment 8,901$ 7,907$ 10,300$ 18,000$
CAPITAL OUTLAY TOTAL 8,901$ 7,907$ 10,300$ 18,000$
Health Insurance 27,960$ 27,960$ 19,468$ 27,960$
Workers' Compensation 1,443$ 808$ 808$ 1,064$
TRANSERS TOTAL 29,403$ 28,768$ 20,276$ 29,024$
CEMETERY TOTAL 160,521$ 181,189$ 194,135$ 223,250$
78
General Fund: Parks Facility Maintenance
PARKS FACILITY MAINTENANCE 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries 360,591$ 333,661$ 344,865$ 442,131$
PT-Salaries 34,409$ 51,014$ 46,079$ 50,000$
OT- Regular 597$ 4,309$ 4,641$ 5,193$
Longevity Pay 2,109$ 754$ 1,029$ 1,341$
PERSONNEL SERVICES TOTAL 397,705$ 389,739$ 396,614$ 498,665$
Unemployment 365$ 395$ 993$ 1,208$
Social Security 22,809$ 22,519$ 24,623$ 29,970$
Medicare 5,334$ 5,267$ 5,759$ 7,009$
Life Insurance 868$ 917$ 715$ 839$
KPERS 35,808$ 34,523$ 39,317$ 43,958$
Cell Phone Allowance 1,800$ 1,738$ 1,800$ 1,800$
EMPLOYEE BENEFITS TOTAL 66,985$ 65,358$ 73,206$ 84,784$
Plumbing Supplies 1,240$ 2,155$ 3,000$ 3,600$
Paints 78$ 1,703$ 2,300$ 2,760$
Lumber -$ 1,115$ 2,500$ 3,500$
Electrical & Lighting 5,770$ 9,206$ 6,500$ 7,400$
Janitorial 4,589$ 10,158$ 38,200$ 43,548$
Gas & Oil 2,832$ 5,719$ 3,500$ 9,006$
Maintenance Supplies-Vehicle & Equip 6,791$ 7,385$ 6,500$ 8,616$
Wearing Apparel 1,713$ 2,443$ 2,000$ 3,200$
Tools 7,887$ 8,613$ 7,500$ 14,542$
Other Operating Supplies 4,520$ 4,415$ 4,500$ 5,200$
COMMODITIES TOTAL 35,422$ 52,913$ 76,500$ 101,372$
Rent/Lease Equipment -$ -$ -$ 4,000$
Other Professional Services 577$ 907$ 1,000$ 11,200$
Other Prof. - Elevator 960$ 1,983$ 12,000$ 13,519$
Telephone 2,342$ 639$ 3,036$ 3,036$
Gas Service 52,149$ 83,190$ 70,000$ 77,000$
Light & Power 359,185$ 366,801$ 375,000$ 375,000$
L&P-Recreation 94,646$ 128,331$ 127,500$ 127,500$
Employee Development 271$ 240$ 3,700$ 1,500$
Repair-Heating & Coll 1,116$ 4,160$ 5,000$ 6,000$
Repair- Buildings 8,186$ 8,873$ 6,200$ 6,200$
Repair-Equipment 3,336$ 2,064$ 3,700$ 3,700$
Repair-Other -$ 70$ -$ -$
Maintenance-Art Center 2,746$ 3,249$ 10,000$ 10,000$
Maintenance-Community Theatre 5,561$ 19,234$ 11,000$ 11,000$
FEMA 74,847$ 2,128$ -$ -$
Other Contractual 14,321$ 23,754$ 11,500$ 11,500$
CONTRACTUAL SERVICES TOTAL 620,243$ 645,625$ 639,636$ 661,155$
Construction Contracts 9,802$ 9,510$ 22,300$ 25,000$
CAPITAL OUTLAY TOTAL 9,802$ 9,510$ 22,300$ 25,000$
Health Insurance 78,942$ 69,936$ 69,455$ 76,212$
Workers' Compensation 6,290$ 4,729$ 4,729$ 5,757$
TRANSERS TOTAL 85,232$ 74,665$ 74,184$ 81,969$
FACILITY MAINTENANCE TOTAL 1,215,389$ 1,237,810$ 1,282,440$ 1,452,945$
79
General Fund: Animal Services
ANIMAL SERVICES 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries 248,890$ 272,888$ 280,200$ 330,810$
PT-Salaries 5,998$ 2,380$ 10,500$ 10,500$
OT- Regular 19,115$ 15,738$ 13,276$ 3,886$
OT- Part Time 54$ -$ -$ -$
Longevity Pay 329$ 592$ 854$ 417$
PERSONNEL SERVICES TOTAL 274,386$ 291,597$ 304,829$ 345,612$
Unemployment 263$ 304$ 735$ 838$
Social Security 16,340$ 17,267$ 18,216$ 20,777$
Medicare 3,821$ 4,038$ 4,260$ 4,859$
Life Insurance 513$ 615$ 511$ 603$
KPERS 25,670$ 27,077$ 28,088$ 31,601$
Cell Phone Allowance 900$ 600$ 1,200$ 1,200$
EMPLOYEE BENEFITS TOTAL 47,507$ 49,901$ 53,009$ 59,878$
Office Supplies 2,946$ 2,389$ 5,000$ 2,500$
Plumbing Supplies 168$ 101$ 1,000$ 1,000$
Electrical & Lighting 1,504$ 731$ 1,600$ 1,600$
Janitorial 6,043$ 3,281$ 4,750$ 4,750$
Gas & Oil 5,349$ 7,843$ 9,000$ 9,000$
Maintenance Supplies-Vehicle & Equip 4,948$ 6,392$ 4,000$ 4,000$
Wearing Apparel 2,238$ 1,272$ 2,700$ 2,700$
Other Operating Supplies 10,358$ 14,925$ 4,000$ -$
Dog Park Maintenance 2,905$ 481$ -$ -$
Other Operating: Animal Supplies 50,276$ 40,788$ 66,000$ 70,000$
COMMODITIES TOTAL 86,735$ 78,203$ 98,050$ 95,550$
Other Professional Services 2,176$ 20,624$ 1,200$ 1,200$
Telephone 9,810$ 8,069$ 8,700$ 8,700$
Gas Service 3,522$ 4,822$ 6,000$ 6,000$
Light & Power 22,592$ 19,572$ 20,370$ 20,370$
Postage 3,138$ 2,064$ 3,000$ 3,000$
Employee Development 1,439$ 2,667$ 2,500$ 2,500$
Dues 605$ -$ 600$ 600$
Repair-Heating & Cool 678$ 97$ 258$ 258$
Repair- Buildings 3,712$ 3,106$ 5,000$ 5,000$
Repair-Equipment 2,459$ 253$ 650$ 650$
Credit Card Fees/Expenses 2,328$ 2,700$ 2,600$ 2,600$
Refunds 168$ 230$ 648$ 648$
Other Contractual 22,314$ 33,261$ 70,959$ 70,900$
CONTRACTUAL SERVICES TOTAL 74,943$ 97,465$ 122,485$ 122,426$
Office Equipment 3,142$ 927$ 2,743$ 2,743$
Other Equipment 438$ 429$ 2,500$ 2,500$
CAPITAL OUTLAY TOTAL 3,580$ 1,356$ 5,243$ 5,243$
Sales Tax 5$ -$ -$ -$
OTHER EXPENSES TOTAL 5$ -$ -$ -$
Health Insurance 41,212$ 52,830$ 56,194$ 35,448$
Workers' Compensation 4,686$ 1,473$ 1,473$ 1,783$
Solid Waste Disposal 2,290$ 1,689$ 1,300$ 1,300$
TRANSERS TOTAL 48,188$ 55,992$ 58,967$ 38,531$
ANIMAL SERVICES TOTAL 535,344$ 574,514$ 642,583$ 667,240$
80
General Fund: Recreation Administration
RECREATION ADMINISTRATION 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries 278,532$ 343,523$ 409,634$ 345,847$
PT-Salaries -$ -$ -$ -$
OT- Regular -$ 253$ -$ 4,062$
Longevity Pay 452$ 704$ 1,110$ 1,369$
PERSONNEL SERVICES TOTAL 278,983$ 344,480$ 410,743$ 351,278$
Unemployment 264$ 360$ 1,048$ 890$
Social Security 16,470$ 20,479$ 25,982$ 22,077$
Medicare 3,852$ 4,790$ 6,076$ 5,163$
Life Insurance 607$ 716$ 754$ 641$
KPERS 27,272$ 31,380$ 41,487$ 33,578$
Cell Phone Allowance 1,013$ 1,175$ 900$ 900$
Transportation Allowance 4,800$ 7,020$ 4,800$ 4,800$
EMPLOYEE BENEFITS TOTAL 54,277$ 65,919$ 81,047$ 68,049$
Office Supplies 2,393$ 1,743$ 3,000$ 3,000$
Gas & Oil 662$ 592$ 2,500$ 2,500$
Maintenance Supplies-Vehicle & Equip 983$ 3,372$ 2,000$ 2,000$
Wearing Apparel -$ -$ -$ -$
Recreation Supplies 737$ 932$ 1,250$ 1,250$
Other Operating Supplies 111$ 320$ 1,000$ 1,000$
Bike Helmets -$ -$ -$ -$
COMMODITIES TOTAL 4,886$ 6,959$ 9,750$ 9,750$
Other Professional Services 741$ 1,136$ 1,000$ 1,000$
Telephone 4,899$ 4,489$ 6,100$ 6,100$
Postage 528$ 489$ 1,500$ 1,500$
Employee Development 1,331$ 434$ 5,000$ 5,000$
Dues 2,050$ 2,132$ 2,300$ 2,300$
Advertising & Promotion 10,838$ 13,678$ 20,000$ 20,000$
Credit Card Fees/Expenses 7,554$ 20,710$ 15,500$ 15,500$
Other Contractual 1,154$ 1,560$ 3,500$ 3,500$
CONTRACTUAL SERVICES TOTAL 29,094$ 44,628$ 54,900$ 54,900$
Sales Tax 3$ -$ -$ -$
OTHER EXPENSES TOTAL 3$ -$ -$ -$
Health Insurance 64,373$ 69,912$ 83,620$ 80,100$
Workers' Compensation 860$ 274$ 274$ 276$
TRANSERS TOTAL 65,233$ 70,186$ 83,894$ 80,376$
RECREATION ADMINISTRATION TOTAL 432,475$ 532,172$ 640,335$ 564,354$
81
General Fund: Fieldhouse
FIELDHOUSE 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries 79,533$ 82,046$ 34,259$ -$
PT-Salaries 24,909$ 24,838$ 55,000$ 60,000$
OT- Regular 259$ 2,103$ 2,208$ -$
Longevity Pay -$ -$ 399$ -$
PERSONNEL SERVICES TOTAL 104,701$ 108,987$ 91,866$ 60,000$
Unemployment 100$ 115$ 220$ -$
Social Security 6,218$ 6,506$ 5,466$ -$
Medicare 1,454$ 1,522$ 1,278$ -$
Life Insurance 156$ 163$ 64$ -$
KPERS 7,762$ 8,147$ 3,499$ -$
Cell Phone Allowance 888$ 900$ 450$ 600$
EMPLOYEE BENEFITS TOTAL 16,578$ 17,352$ 10,977$ 600$
Office Supplies 13$ 1,528$ 1,500$ 1,500$
Electrical & Lighting -$ -$ -$ -$
Janitorial 2,349$ 3,241$ -$ -$
Maint Supplies-Vehicles & Equipment -$ -$ -$ -$
Wearing Apparel 76$ -$ 700$ 700$
Safety Equip & Supplies -$ -$ 500$ 500$
Tools -$ 87$ 500$ 250$
Mach & Equip (<$250)50$ -$ 500$ 250$
Recreation Supplies 1,847$ 3,071$ 13,000$ 13,000$
Other Operating Supplies 354$ 436$ 1,000$ 1,000$
Food and Beverage Supplies 258$ 145$ 1,000$ 1,000$
Snack Bar 253$ 574$ 500$ 500$
COMMODITIES TOTAL 5,200$ 9,082$ 19,200$ 18,700$
Rent/Lease Equipment 650$ -$ 4,049$ 1,049$
Other Professional 802$ 214$ 739$ 739$
Phone/GPS/Internet 5,870$ 6,083$ 6,000$ 6,000$
Light & Power 41,375$ 46,594$ 59,000$ 59,000$
Employee Development 985$ 535$ 500$ 500$
Dues -$ -$ 500$ 500$
Advertising & Promotion 1,132$ 1,262$ 3,600$ 3,000$
Repair - Building 6,523$ 3,386$ 4,000$ 7,000$
Repair-Equipment 342$ 6,613$ 1,000$ 3,000$
Credit Card Fees/Expenses -$ -$ -$ -$
Refunds -$ -$ 1,000$ 1,000$
Other Contractual 911$ 622$ 3,000$ 2,000$
CONTRACTUAL SERVICES TOTAL 58,590$ 65,309$ 83,388$ 83,788$
Other Equipment -$ 1,500$ 1,500$ 2,500$
CAPITAL OUTLAY TOTAL -$ 1,500$ 1,500$ 2,500$
Health Insurance 15,275$ 13,608$ 6,867$ -$
Workers' Compensation 1,563$ 365$ 365$ 351$
Solid Waste Disposal 2,652$ 2,900$ 2,000$ 2,750$
Water Service 2,983$ 5,393$ 6,000$ 6,000$
TRANSERS TOTAL 22,472$ 22,266$ 15,232$ 9,101$
FIELDHOUSE TOTAL 207,541$ 224,496$ 222,164$ 174,689$
82
General Fund: Aquatic Center
AQUATIC CENTER 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
PT-Salaries 415$ 240,824$ 265,000$ 265,000$
OT- Regular -$ 812$ -$ -$
OT- Part Time -$ 8,791$ -$ -$
PERSONNEL SERVICES TOTAL 415$ 250,427$ 265,000$ 265,000$
Unemployment 0$ 274$ 636$ 636$
Social Security 26$ 15,466$ 15,778$ 15,778$
Medicare 6$ 3,617$ 3,690$ 3,690$
KPERS -$ 3$ -$ -$
EMPLOYEE BENEFITS TOTAL 32$ 19,360$ 20,104$ 20,104$
Office Supplies 895$ 1,464$ 1,500$ 1,500$
Plumbing Supplies 86$ 3,002$ 1,500$ 2,000$
Paints -$ 954$ 800$ 800$
Lumber -$ -$ 1,000$ 1,000$
Electrical & Lighting 413$ 2,038$ 3,500$ 3,500$
Janitorial 382$ 2,897$ 5,000$ 4,000$
Jntrl-Paper Prod 68$ -$ -$ -$
Parts-Machinery & Equip 258$ 1,489$ 1,600$ 1,600$
Chemicals 1,280$ 22,997$ 27,000$ 40,000$
Wearing Apparel -$ 11,889$ 8,000$ 8,000$
Recreation Supplies -$ 9,801$ 9,000$ 10,000$
Other Operating Supplies 943$ 9,215$ 5,000$ 7,000$
COMMODITIES TOTAL 4,324$ 65,745$ 63,900$ 79,400$
Other Professional Services 436$ 8,525$ 5,000$ 5,000$
Telephone 1,396$ 1,487$ 1,965$ 1,965$
Mileage/Travel -$ -$ -$ 1,000$
Advertising & Promotion 748$ 2,427$ 6,000$ 4,000$
Repair - Building 386$ 3,565$ 5,900$ 5,900$
Repair-Equipment 125$ 3,574$ 5,000$ 5,000$
Refunds -$ 4,384$ 8,000$ 8,000$
Other Contractual -$ 4,041$ 12,000$ 10,000$
CONTRACTUAL SERVICES TOTAL 3,091$ 28,004$ 43,865$ 40,865$
Sales Tax -$ -$ -$ -$
OTHER EXPENSES TOTAL -$ -$ -$ -$
Workers' Compensation -$ 721$ 721$ 792$
Solid Waste Disposal 18$ 1,953$ 600$ 2,200$
TRANSERS TOTAL 18$ 2,674$ 1,321$ 2,992$
AQUATIC CENTER TOTAL 7,880$ 366,211$ 394,190$ 408,361$
83
General Fund: Athletics
v
ATHLETICS 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries 85,621$ 82,015$ 116,535$ 49,650$
PT-Salaries 1,222$ 45,339$ 63,500$ 63,500$
OT- Regular 259$ 2,103$ 2,208$ 583$
OT- Part Time -$ 378$ -$ 500$
Longevity Pay -$ -$ 690$ 224$
PERSONNEL SERVICES TOTAL 87,101$ 129,835$ 182,933$ 114,457$
Unemployment 82$ 138$ 479$ 126$
Social Security 5,141$ 7,830$ 11,879$ 3,128$
Medicare 1,202$ 1,831$ 2,778$ 732$
Life Insurance 157$ 160$ 215$ 91$
KPERS 8,107$ 7,840$ 11,838$ 4,758$
Cell Phone Allowance -$ -$ 450$ 600$
EMPLOYEE BENEFITS TOTAL 14,691$ 17,799$ 27,639$ 9,435$
Electrical & Lighting -$ -$ -$ -$
Recreation Supplies 1,845$ 15,701$ 20,000$ 20,000$
Other Operating Supplies 18$ 869$ 500$ 500$
COMMODITIES TOTAL 1,863$ 16,570$ 20,500$ 20,500$
Rent/Lease -$ -$ 11,650$ -$
Other Professional Services 751$ 9,954$ 6,000$ 6,000$
Telephone 175$ -$ 175$ 175$
Refunds 1,030$ -$ 1,000$ 1,000$
Other Contractual 2,941$ 9,124$ 8,000$ 8,000$
CONTRACTUAL SERVICES TOTAL 4,897$ 19,078$ 26,825$ 15,175$
Other Equipment -$ 5,538$ 7,500$ 24,800$
CAPITAL OUTLAY TOTAL -$ 5,538$ 7,500$ 24,800$
Health Insurance 16,105$ 13,116$ 23,299$ -$
Workers' Compensation 1,172$ 365$ 365$ 340$
TRANSERS TOTAL 17,277$ 13,481$ 23,664$ 340$
ATHLETICS TOTAL 125,830$ 202,299$ 289,061$ 184,707$
84
General Fund: Natural Resources
NATURAL RESOURCES 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries 51,398$ 56,380$ 55,591$ 141,879$
PT-Salaries 4,055$ 31,820$ 32,800$ 36,875$
OT- Regular -$ -$ -$ 1,667$
Longevity Pay 924$ 966$ 1,012$ 1,785$
PERSONNEL SERVICES TOTAL 56,376$ 89,166$ 89,403$ 182,206$
Unemployment 52$ 93$ 223$ 363$
Social Security 3,237$ 5,272$ 5,530$ 9,010$
Medicare 757$ 1,233$ 1,293$ 2,107$
Life Insurance 110$ 121$ 104$ 262$
KPERS 5,028$ 5,362$ 5,712$ 13,705$
EMPLOYEE BENEFITS TOTAL 9,185$ 12,081$ 12,862$ 25,447$
Sand, Rock & Gravel 209$ -$ -$ -$
Electrical & Lighting -$ -$ -$ -$
Wearing Apparel -$ 24$ -$ -$
Recreation Supplies 5,169$ 14,774$ 22,000$ 22,000$
COMMODITIES TOTAL 5,378$ 14,798$ 22,000$ 22,000$
Other Professional Services -$ -$ -$ -$
Employee Development -$ -$ -$ -$
Refunds -$ -$ -$ -$
Activity Fund 618$ 2,377$ 3,500$ 3,500$
Other Contractual 8,486$ 3,786$ 1,500$ 1,500$
CONTRACTUAL SERVICES TOTAL 9,104$ 6,162$ 5,000$ 5,000$
Health Insurance 15,264$ 15,264$ 11,171$ 15,264$
Workers' Compensation 941$ 241$ 241$ 543$
TRANSERS TOTAL 16,205$ 15,505$ 11,412$ 15,807$
NATURAL RESOURCES TOTAL 96,248$ 137,713$ 140,677$ 250,460$
85
General Fund: Recreation Programs
RECREATION PROGRAMS 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries 50,468$ -$ -$ -$
PT-Salaries 4,124$ 559$ 17,880$ 17,880$
Longevity Pay 786$ -$ -$ -$
PERSONNEL SERVICES TOTAL 55,378$ 559$ 17,880$ 17,880$
Unemployment 54$ 1$ 43$ -$
Social Security 3,358$ 35$ 1,065$ -$
Medicare 785$ 8$ 249$ -$
Life Insurance 58$ -$ -$ -$
KPERS 4,935$ -$ -$ -$
Cell Phone Allowance 113$ -$ 300$ 300$
EMPLOYEE BENEFITS TOTAL 9,303$ 43$ 1,656$ 300$
Recreation Supplies 1,619$ 13,706$ 9,760$ 9,760$
Other Operating Supplies -$ -$ -$ -$
COMMODITIES TOTAL 1,619$ 13,706$ 9,760$ 9,760$
Rent/Lease -$ -$ -$ -$
Other Professional Services -$ 1,560$ 15,000$ 15,000$
Refunds 50$ -$ 250$ 250$
Other Contractual 105$ -$ 7,500$ 7,500$
CONTRACTUAL SERVICES TOTAL 155$ 1,560$ 22,750$ 22,750$
Health Insurance 7,869$ -$ -$ -$
Workers' Compensation 801$ 49$ 49$ 53$
TRANSERS TOTAL 8,670$ 49$ 49$ 53$
RECREATION PROGRAMS TOTAL 75,124$ 15,918$ 52,095$ 50,743$
86
General Fund: Special Populations
SPECIAL POPULATIONS 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries -$ -$ -$ -$
PT-Salaries 19,679$ -$ 1,000$ 3,000$
OT-Regular -$ -$ -$ -$
Longevity Pay 408$ -$ -$ -$
PERSONNEL SERVICES TOTAL 20,087$ -$ 1,000$ 3,000$
Unemployment 17$ -$ -$ -$
Social Security 1,155$ -$ -$ -$
Medicare 270$ -$ -$ -$
Life Insurance 21$ -$ -$ -$
KPERS 1,266$ -$ -$ -$
EMPLOYEE BENEFITS TOTAL 2,731$ -$ -$ -$
Maintenance Supplies-Vehicle & Equip 9$ -$ -$ -$
Recreation Supplies 387$ -$ 2,000$ 2,000$
COMMODITIES TOTAL 396$ -$ 2,000$ 2,000$
Other Professional Services -$ -$ 150$ 150$
Employee Development -$ -$ -$ -$
Refunds 72$ -$ 300$ 300$
Activity Fund 31$ -$ 4,300$ 2,300$
Other Contractual 155$ -$ 3,000$ 3,000$
CONTRACTUAL SERVICES TOTAL 258$ -$ 7,750$ 5,750$
Health Insurance 2,464$ -$ -$ -$
Workers' Compensation 177$ 114$ 114$ 104$
TRANSERS TOTAL 2,641$ 114$ 114$ 104$
SPECIAL POPULATIONS TOTAL 26,114$ 114$ 10,864$ 10,854$
87
General Fund: Camp Salina & Special Events
CAMP SALINA 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
PT-Salaries -$ 22,962$ 31,000$ 49,600$
PT-Salaries -$ 99$ -$ -$
PERSONNEL SERVICES TOTAL -$ 23,061$ 31,000$ 49,600$
Unemployment -$ 25$ 74$ -$
Social Security -$ 1,430$ 1,846$ -$
Medicare -$ 334$ 432$ -$
EMPLOYEE BENEFITS TOTAL -$ 1,790$ 2,352$ -$
Recreation Supplies -$ 6,695$ 5,400$ 5,400$
Other Operating Supplies 35$ 1,340$ 106$ 1,000$
COMMODITIES TOTAL 35$ 8,036$ 5,506$ 6,400$
Rent/Lease -$ -$ 3,400$ 2,400$
Other Professional Services 55$ 683$ 180$ 180$
Refunds -$ -$ -$ 400$
Other Contractual 20$ 252$ -$ 250$
CONTRACTUAL SERVICES TOTAL 75$ 935$ 3,580$ 3,230$
Workers' Compensation 1,542$ 83$ 83$ 148$
TRANSERS TOTAL 1,542$ 83$ 83$ 148$
CAMP SALINA TOTALS 1,652$ 33,904$ 42,521$ 59,378$
SPECIAL EVENTS 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
PT-Salaries 81$ 1,532$ 975$ 4,975$
PERSONNEL SERVICES TOTAL 81$ 1,532$ 975$ 4,975$
Unemployment 0$ 2$ 2$ -$
Social Security 5$ 95$ 58$ -$
Medicare 1$ 22$ 14$ -$
Workers' Comp -$ 3$ 3$ 15$
EMPLOYEE BENEFITS TOTAL 6$ 122$ 77$ 15$
Recreation Supplies 1,684$ 7,236$ 20,000$ 17,000$
Rent/Lease -$ -$ -$ -$
COMMODITIES TOTAL 1,684$ 7,236$ 20,000$ 17,000$
Other Professional Services 1,990$ 3,734$ 6,000$ 5,000$
Other Contractual -$ -$ -$ -$
CONTRACTUAL SERVICES TOTAL 1,990$ 3,734$ 6,000$ 5,000$
SPECIAL EVENTS TOTAL 3,761$ 12,624$ 27,052$ 26,990$
88
General Fund: Senior Programs
SENIOR PROGRAMS 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
PT-Salaries 1,183$ -$ 2,500$ 2,500$
PERSONNEL SERVICES TOTAL 1,183$ -$ 2,500$ 2,500$
Unemployment 1$ -$ 6$ -$
Social Security 73$ -$ 149$ -$
Medicare 17$ -$ 35$ -$
KPERS -$ -$ -$ -$
EMPLOYEE BENEFITS TOTAL 92$ -$ 190$ -$
Recreation Supplies 38$ -$ 1,000$ 11,000$
Other Operating Supplies -$ -$ -$ -$
COMMODITIES TOTAL 38$ -$ 1,000$ 11,000$
Rent/Lease -$ -$ -$ -$
Advertising & Promotions 1,250$ -$ 750$ 750$
Refunds -$ -$ -$ -$
Activity Fund 2,844$ -$ 12,500$ 2,500$
Other Contractual 175$ -$ 2,500$ 2,500$
CONTRACTUAL SERVICES TOTAL 4,269$ -$ 15,750$ 5,750$
Health Insurance -$ -$ -$ -$
Workers' Compensation 985$ 7$ 7$ 7$
TRANSERS TOTAL 985$ 7$ 7$ 7$
SENIOR PROGRAMS TOTAL 6,567$ 7$ 19,447$ 19,257$
89
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.
90
General Fund: Smoky Hill Museum
vv
SMOKY HILL MUSEUM 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries 224,153$ 296,116$ 314,279$ 341,268$
PT-Salaries 15,260$ 17,657$ 37,637$ 52,389$
OT- Regular -$ 23$ 974$ 3,432$
Longevity Pay 2,538$ 2,706$ 3,353$ 3,301$
PERSONNEL SERVICES TOTAL 241,950$ 316,500$ 356,243$ 400,390$
Unemployment 221$ 334$ 884$ 1,001$
Social Security 13,798$ 19,001$ 21,926$ 24,824$
Medicare 3,227$ 4,444$ 5,128$ 5,806$
Life Insurance 466$ 617$ 637$ 626$
KPERS 21,636$ 27,657$ 35,011$ 32,816$
EMPLOYEE BENEFITS TOTAL 39,347$ 52,052$ 63,585$ 65,074$
Office Supplies 1,359$ 2,565$ 2,400$ 2,400$
Books & Periodicals 319$ 713$ 600$ 600$
Paints -$ 195$ 400$ 400$
Electrical & Lighting 153$ 86$ 150$ 150$
Janitorial 160$ 1,104$ -$ 1,200$
Collections 2,536$ 2,157$ 3,750$ 3,750$
Gas & Oil 56$ -$ 60$ 60$
Maintenance Supplies - Vehicles & Equip 80$ -$ 200$ 200$
Tools 174$ 141$ 150$ 150$
Public Education Supplies 4,981$ 6,756$ 11,000$ 11,000$
Other Operating Supplies 4,632$ 2,263$ 2,925$ 6,850$
COMMODITIES TOTAL 14,450$ 15,980$ 21,635$ 26,760$
Rent/Lease 4,549$ 5,382$ 5,600$ 5,600$
Other Professional Services 1,145$ 1,040$ 3,350$ 3,500$
Phone/GPS/Internet 4,621$ 4,959$ 5,000$ 5,000$
Postage 1,348$ 1,416$ 2,500$ 2,500$
Employee Development 322$ 997$ 2,900$ 2,900$
Dues 1,878$ 2,345$ 2,200$ 2,115$
Printing 393$ 1,248$ 2,400$ 3,075$
Advertising & Promotion 13,381$ 19,875$ 22,000$ 22,000$
Repair - Buildings 7,497$ 9,230$ 18,500$ 18,500$
Traveling Exhibit -$ 256$ -$ 2,000$
Other Contractual 2,685$ 6,452$ 5,415$ 5,415$
Exhibits 10,804$ 10,219$ 13,200$ 14,200$
CONTRACTUAL SERVICES TOTAL 48,622$ 63,421$ 83,065$ 86,805$
Office Equipment -$ 293$ 300$ 300$
CAPITAL OUTLAY TOTAL -$ 293$ 300$ 300$
Health Insurance 69,864$ 67,968$ 63,419$ 69,864$
Workers' Compensation 4,779$ 180$ 180$ 236$
TRANSERS TOTAL 74,643$ 68,148$ 63,599$ 70,100$
SMOKY HILL MUSEUM TOTAL 419,011$ 516,394$ 588,427$ 649,428$
91
General Fund: Community & Development Services
The mission of the Community and Development Services Department is to encourage and promote safe,
quality development and constructfon in the City of Salina. The Department consists of four divisions:
Planning & Zoning, Building Services, Neighborhood Services, and Community Relatfons.
The Planning and Zoning division is responsible for the planning for and implementatfon of the physical
and economic growth and development of the community. The division provides planning and enforce-
ment services related to various aspects of zoning, land use, community development, and floodplain
administratfon. The planning functfon also provides staff support to the Salina Planning Commission,
Heritage Commission, Downtown Design Review Board, and the Board of Zoning Appeals. The goal is to
help these bodies and the City Commission guide the growth and development of the City in order to as-
sure a more orderly and attractfve community.
Building Services is responsible for the administratfon and enforcement of the adopted building and oth-
er related adopted codes. The Division issues permits for buildings, plumbing, electrical and mechanical
work, demolitfon, mobile homes, changes of occupancy, signs, home occupatfon certfficates and swim-
ming pools. The Division reviews plans for proposed buildings, additfons and building alteratfons to verify
zoning compliance, building and fire code compliance and compliance with the Americans with Disabili-
tfes Act. Staff also inspects constructfon projects, including private water and sewer 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 dangerous buildings.
Both the Building Services and Planning and Zoning divisions are regularly involved in the Development
Review Team (DRT) process. The DRT process brings together all project stakeholders at one tfme, in one
room, to ensure effectfve and efficient communicatfon and to assist in preparing a complete applicatfon
submittal to ensure the fastest review tfme and permit issuance.
The Neighborhood Services Division provides services to enhance the quality of life in Salina's neighbor-
hoods and help make Salina an attractfve place to visit, work, live and invest. The Division is responsible
for the following: code enforcement of City ordinances regarding nuisances (junk and trash, grass and
weeds, etc.), zoning and building code issues related to outdoor property use and maintenance and
neighborhood outreach for problem-solving which requires coordinatfon with other City departments or
outside agencies.
The Community Relatfons Division is a civil rights enforcement agency. The Division investfgates com-
plaints from people alleging discriminatfon in employment (age 40-70), housing or public accommoda-
tfons because of race, sex, religion, color, natfonal origin, ancestry or disability. The goal of the Division is
to conduct a thorough and objectfve investfgatfon and to assume an impartfal role throughout the inves-
tfgatfon. The Division also houses the City’s ADA Coordinator and conducts outreach regarding various
topics including civil rights, both internally and externally. The Division provides the grant administratfon
for the Emergency Solutfons Grant (ESG) to address homelessness.
92
General Fund: Community & Development Services
DEVELOPMENT SERVICES 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries 946,329$ 1,041,830$ 1,197,182$ 1,264,205$
PT-Salaries -$ 10,603$ -$ -$
OT- Regular 315$ 403$ 197$ 167$
Longevity Pay 6,295$ 5,047$ 6,570$ 6,104$
PERSONNEL SERVICES TOTAL 952,939$ 1,057,883$ 1,203,948$ 1,270,476$
Unemployment 883$ 1,105$ 3,040$ 3,201$
Social Security 56,373$ 63,142$ 75,389$ 79,389$
Medicare 13,184$ 14,767$ 17,631$ 18,567$
Life Insurance 1,984$ 2,239$ 2,189$ 2,305$
KPERS 89,270$ 98,734$ 120,380$ 120,747$
Cell Phone Allowance 2,663$ 2,275$ 2,700$ 2,100$
Transportation Allowance 12,604$ 11,163$ 13,128$ 9,984$
EMPLOYEE BENEFITS TOTAL 176,960$ 193,424$ 234,457$ 236,293$
Office Supplies 3,862$ 4,958$ 5,000$ 5,000$
Books & Periodicals 402$ 1,534$ 9,000$ 9,000$
Gas & Oil 3,075$ 5,681$ 5,000$ 6,000$
Maintenance Supplies - Vehicles & Equip 1,440$ 5,068$ 4,000$ 5,000$
Wearing Apparel -$ 1,019$ 1,500$ 1,500$
Public Education Supplies 5,381$ 60$ 3,550$ 3,500$
Mach. & Equip. (<$250)-$ 129$ 200$ 200$
Other Operating Supplies 3,370$ 22,922$ 2,500$ 6,000$
COMMODITIES TOTAL 17,529$ 41,371$ 30,750$ 36,200$
Rent/Lease Machinery -$ 176$ 2,000$ 2,000$
Demolition 11,821$ 20,536$ 100,000$ 150,000$
Housing Grants 15,000$ -$ 15,000$ 15,000$
Emergency Solutions Grant 154,809$ -$ -$ -$
Revitalization Tax Rebate -$ -$ -$ -$
Enterprise Zone Rebate -$ -$ -$ -$
Other Professional Services 8,006$ 105,007$ 6,000$ 20,000$
Telephone 8,160$ 6,341$ 12,000$ 12,000$
Postage 11,472$ 17,913$ 18,000$ 18,500$
Employee Development 1,139$ 5,679$ 10,000$ 15,091$
Dues 9,589$ 7,217$ 7,000$ 8,447$
Employee Recruitment -$ -$ -$ -$
Legal Notices 2,108$ 3,850$ 3,000$ 4,500$
Printing 125$ -$ 2,500$ 2,500$
Repairs -$ -$ 100$ 100$
Repairs Buildings 150$ -$ -$ -$
Repairs Office Equipment -$ -$ -$ -$
Credit Card Fees/Expense 238$ 121$ -$ 150$
Other Contractual 34,699$ 11,643$ 50,000$ 60,000$
Minimum Housing Costs 5,000$ -$ 6,000$ 6,000$
Nuisance Abate: Mowing 38,454$ 55,925$ 50,000$ 60,000$
CONTRACTUAL SERVICES TOTAL 300,770$ 234,409$ 281,600$ 374,288$
Office Equipment 225$ -$ 1,500$ 1,500$
Other Equipment -$ 155$ 1,000$ 1,000$
CAPITAL OUTLAY TOTAL 225$ 155$ 2,500$ 2,500$
Health Insurance 188,538$ 178,273$ 233,534$ 182,952$
Workers' Compensation 17,958$ 10,212$ 10,212$ 11,501$
TRANSERS TOTAL 206,496$ 188,485$ 243,746$ 194,453$
COMMUNITY & DEVEL. SERV. TOTAL 1,654,920$ 1,715,728$ 1,997,001$ 2,114,209$
93
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 2023 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
$6,500 towards Skyfire
$40,000 to Salina Tennis Alliance
$60,000 to Salina Grace
$851,903 to partner with OCCK to provide transportatfon services throughout the community - the
2023 budgeted amount brings the funding commitment similar to prior years because the Kansas De-
partment of Transportatfon’s commitment to fund 100% ended June 30, 2021
AGENCY CONTRACTS 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Agency Contracts Operational 5,000$ 25,000$ 25,000$ 126,500$
AGENCY SUPPORT TOTAL 5,000$ 25,000$ 25,000$ 126,500$
Agency Contracts Operational 206,270$ 101,014$ -$ -$
PEG ACCESS TV TOTAL 206,270$ 101,014$ -$ -$
Agency Contracts Transportation 608,768$ (143,030)$ 818,205$ 851,903$
PUBLIC TRANSPORTATION TOTAL 608,768$ (143,030)$ 818,205$ 851,903$
Agency Contract Econ Development -$ -$ -$ -$
ECONOMIC DEVELOPMENT TOTAL -$ -$ -$ -$
AGENCY CONTRACTS TOTAL 820,038$ (17,016)$ 843,205$ 978,403$
94
General Fund: Capital Outlay & Reserves
The Capital Outlay budget for the General Fund includes $210,000 to purchase an ambulance for the
Emergency Medical Services division of the Fire Department, $25,000 as a reserve for any needed capital
improvements for ADA compliance and $15,000 reserve for property tax payments on City owned prop-
ertfes.
Other capital purchases are budgeted for in the Sales Tax: Capital Fund or various special/proprietary
CAPITAL OUTLAY & RESERVES 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Vehicles 180,000$ 183,600$ 200,000$ 210,000$
VEHICLES AND EQUIPMENT TOTAL 180,000$ 183,600$ 200,000$ 210,000$
Construction Contracts -$ -$ -$ -$
Ada Compliance Reserve -$ -$ 25,000$ 25,000$
INFRASTRUCTURE IMPROV. TOTAL -$ -$ 25,000$ 25,000$
Property Tax Reserve 2,287$ 1,787$ 15,000$ 15,000$
Cash Reserve -$ -$ -$ -$
Contingency (106)$ 114,284$ 550,000$ 75,000$
RESERVES & CONTINGENCY TOTAL 2,181$ 116,071$ 565,000$ 90,000$
CAPITAL OUTLAY & RESERVES TOTAL 182,181$ 299,671$ 790,000$ 325,000$
95
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
$260,000 to the Bicentennial Center Fund
INTERFUND TRANSFERS 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Transfers - Interfund 877,000$ 905,500$ 1,655,500$ 905,500$
Health Insurance Prem Susp -$ -$ -$ -$
Soc Sec COVID (8,756)$ -$ -$ -$
TRANSERS TOTAL 868,244$ 905,500$ 1,655,500$ 905,500$
INTERFUND TRANSFERS TOTAL 868,244$ 905,500$ 1,655,500$ 905,500$
96
SPECIAL FUNDS
97
Arts and Humanities Fund
ARTS & HUMANITIES FUND 2020 2021 2022 2023
REVENUES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
A&H Foundation Support -$ -$ -$ -$
A&H Program Services 18,000$ 18,000$ 37,000$ 38,000$
Button Sales-Pre Festiv 15$ 70,225$ 117,000$ 148,000$
Button Sales-Employee -$ 31,270$ 27,000$ 27,000$
Button Sales-Gate -$ 49,225$ 52,000$ 52,000$
Entertainment -$ -$ -$ -$
Jury Fees 6,568$ 1,190$ 8,000$ 8,000$
Artist Fees-Fine Arts (7,470)$ 38,194$ 45,000$ 42,000$
1st Treasures Tent Fees -$ 1,014$ 2,000$ 2,000$
Game Fees -$ -$ -$ -$
Food Fees -$ 31,271$ 50,000$ 50,000$
Craft Demonstration Fee -$ 1,146$ 2,000$ 2,000$
Electrical Fees 175$ 4,565$ 6,000$ 6,000$
T-Shirts Sales 10,000$ 9,015$ 6,000$ 8,000$
Soft Drink Sales -$ -$ 2,000$ -$
Gift Certificates 40$ 8,260$ 9,000$ 9,000$
Investment Income -$ -$ -$ -$
Transfers Operating 517,000$ 645,500$ 645,500$ 645,500$
Miscellaneous Income -$ -$ -$ -$
ARTS & HUMANITIES TOTAL REVENUES 544,328$ 908,876$ 1,008,500$ 1,037,500$
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."
Since 1966, Salina Arts and Humanitfes (SA&H) has served a unique role in arts advocacy. SA&H is noted na-
tfonally for its services as a valued component of balanced local governance and for the support it offers many
area arts organizatfons. Among the programs SA&H produces are the Smoky Hill River Festfval, Arts Infusion
(Educatfon) Program, Horizons Grants Program, Community Art & Design, local cultural programming, facili-
tatfng the Cultural Director’s Roundtable, and serving as a resource partner to the community and region.
Four current goals that comprise the city's Big Ideas Community Cultural Plan, adopted in 2008, include:
Make arts, culture, and heritage offerings welcoming, affordable, and accessible to all citfzens.
Make our community a more beautfful place 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.
Additfonally, the Smoky Hill Museum, a division of SAH, is a natfonally accredited, professionally staffed Saline
County history museum that features numerous educatfon programs and traveling exhibits, produces an an-
nual street fair, and is a valuable resource to the community.
98
Arts and Humanities Fund
ARTS & HUMANITIES FUND 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries Budget 278,568$ 352,946$ 394,733$ 383,647$
PT-Salaries -$ 3,565$ -$ -$
OT- Regular -$ 10,839$ 8,090$ 3,876$
OT- Part Time -$ 1,104$ -$ -$
Longevity Pay 1,603$ 1,320$ 1,950$ 1,806$
Earned Leave -$ -$ -$ -$
PERSONNEL SERVICES TOTAL 280,171$ 369,775$ 404,772$ 389,329$
Unemployment 264$ 384$ 992$ 981$
Social Security 16,522$ 21,880$ 24,594$ 24,333$
REDUCTION FICA (510)$ -$ -$ -$
Medicare 3,864$ 5,117$ 5,752$ 5,691$
Life Insurance 614$ 757$ 714$ 706$
Kpers 27,174$ 33,890$ 39,272$ 37,010$
Transp.Allowance 3,144$ 3,144$ 3,144$ 3,144$
EMPLOYEE BENEFITS TOTAL 51,071$ 65,172$ 74,468$ 71,866$
Office Supplies 877$ 1,754$ 2,750$ 2,750$
Books & Periodicals -$ 790$ 600$ 600$
Gas & Oil 144$ 117$ 100$ 250$
Maint. Supplies-Veh & Equip 354$ 431$ 100$ 400$
Other Oper. Supplies -$ 67$ -$ -$
Food/Beverage Supplies 380$ 214$ 1,500$ 1,650$
COMMODITIES TOTAL 1,755$ 3,374$ 5,050$ 5,650$
Other Professional Services 1,541$ 4,920$ 20,000$ 22,000$
Other Profession-Artist 27,763$ 46,289$ 55,500$ 56,500$
Telephone 3,766$ 3,611$ 3,000$ 3,800$
Cell Phone Allowance 538$ 500$ 600$ 900$
Postage 1,068$ 1,410$ 2,400$ 2,400$
Employee Development 57$ 1,992$ 3,500$ 3,500$
Mileage/Travel 109$ 84$ 2,000$ 2,000$
Dues 1,155$ 1,471$ 1,400$ 1,400$
Printing 92$ 5,913$ 6,750$ 6,750$
Advertising & Promotion 1,125$ 3,273$ 6,750$ 6,750$
Other Contractual 8,146$ 6,377$ 9,500$ 13,100$
Other Cont Tech Service 298$ 150$ 1,500$ 1,500$
CONTRACTUAL SERVICES TOTAL 45,657$ 75,990$ 112,900$ 120,600$
Office Equipment 855$ 250$ 2,000$ 2,000$
Community Art 16,080$ 10,401$ 25,000$ 25,000$
CAPITAL OUTLAY TOTAL 16,935$ 10,651$ 27,000$ 27,000$
Health Insurance 67,364$ 77,490$ 69,610$ 85,788$
Workmen's Compensation 5,003$ 201$ 201$ 242$
Health Insurance Prem Susp -$ -$ -$ -$
INTERFUND BENEFITS TOTAL 72,367$ 77,691$ 69,811$ 86,030$
ARTS & HUMANITIES TOTAL 467,956$ 602,651$ 694,001$ 700,475$
99
Smoky Hill River Festival
v
SMOKY HILL RIVER FESTIVAL 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
PT- Salaries -$ 9,863$ 12,000$ 12,675$
OT- Regular -$ -$ -$ -$
OT- Part Time -$ 446$ -$ 900$
PERSONNEL SERVICES TOTAL -$ 10,309$ 12,000$ 13,575$
Unemployment -$ 11$ -$ -$
Social Security -$ 639$ -$ -$
Medicare -$ 149$ -$ -$
EMPLOYEE BENEFITS TOTAL -$ 799$ -$ -$
Office Supplies 438$ 2,008$ 2,750$ 3,200$
Maint. Supplies-Veh & Equip -$ -$ 1,000$ 1,000$
Signs -$ 3,969$ 3,750$ 4,000$
Wearing Apparel 6,591$ -$ 6,500$ 8,500$
Recreation Supplies 3,121$ 7,666$ 7,880$ 12,000$
Other Oper. Supplies 157$ 9,907$ 9,500$ 9,500$
Food/Beverage Supplies 69$ 4,403$ 14,000$ 14,000$
COMMODITIES TOTAL 10,376$ 27,953$ 45,380$ 52,200$
Artist Merit Awards -$ 11,200$ 11,500$ 11,500$
Agency Contracts Operat -$ -$ 20,000$ 20,000$
Other Professional Services 2,500$ 40,284$ 10,000$ 11,100$
Other Professional Services -$ -$ -$ -$
Other Profession-Artist 5,127$ 28,137$ 28,880$ 36,000$
Other Professional-Stag -$ 36,166$ 40,700$ 40,700$
Telephone -$ 139$ 150$ 150$
Postage 750$ 3,517$ 4,000$ 4,000$
Mileage/Travel -$ 6,536$ 2,500$ 6,500$
Printing 3,251$ 11,030$ 15,000$ 15,000$
Advertising & Promotion 2,855$ 21,713$ 50,000$ 52,000$
Other Contractual 1,169$ 560$ 2,000$ 2,000$
Other Cont tech service 42$ 55,736$ 56,900$ 61,900$
CONTRACTUAL SERVICES TOTAL 15,694$ 215,019$ 241,630$ 260,850$
Sales Tax -$ 797$ -$ 800$
OTHER EXPENSES TOTAL -$ 797$ -$ 800$
Other Equipment -$ -$ -$ -$
CAPITAL OUTLAY TOTAL -$ -$ -$ -$
Workmen's Compensation -$ 6$ 6$ 7$
INTERFUND BENEFITS TOTAL -$ 6$ 6$ 7$
SMOKY HILL RIVER FESTIVAL TOTAL 26,069$ 254,882$ 299,016$ 327,432$
100
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 $12.5 million aquatfc park.
In May of 2016, voters approved a .75% citywide retailers sales tax that will replace the 2008 sales tax on
October 1, 2016 and will be used for capital improvements and economic development.
The total sales tax for goods and services in the City is 9.25% effectfve April 1, 2021, which consists of 6.5%
imposed by the State, 1.5% countywide local optfon sales tax, and 1.25% citywide local optfon sales tax.
101
Sales Tax Economic Development & Capital Funds
SALES TAX CAPITAL IMP.2020 2021 2022 2023
REVENUES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Sales Tax-Special Purpo 8,669,636$ 9,639,452$ 9,020,000$ 9,832,000$
Investment Income -$ -$ -$ -$
Other Revenue 176,996$ -$ -$ -$
SALES TAX CAPITAL IMP. TOTAL 8,846,632$ 9,639,452$ 9,020,000$ 9,832,000$
SALES TAX CAPITAL IMP.2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Other Professional Services 500,000$ 63,000$ 100,000$ 100,000$
CONTRACTUAL SERVICES TOTAL 500,000$ 63,000$ 100,000$ 100,000$
Vehicles 224,681$ 859,090$ 980,000$ -$
VEHICLES TOTAL 224,681$ 859,090$ 980,000$ -$
Construction Contracts 33,167$ 142,668$ -$ -$
Construction Contracts 1,312,962$ 3,332,894$ -$ 50,000$
CAPITAL OUTLAY TOTAL 1,346,129$ 3,475,562$ -$ 50,000$
Transfers-Interfund 1,068,350$ 1,068,350$ 8,708,850$ 12,367,356$
Transfers-Interfund 1,736,000$ 1,625,000$ 1,625,000$ 1,346,300$
INTERFUND TRANSFERS TOTAL 2,804,350$ 2,693,350$ 10,333,850$ 13,713,656$
SALES TAX CAPITAL IMP. TOTAL 4,875,161$ 7,091,002$ 11,413,850$ 13,863,656$
SALES TAX ECO DEVO 2020 2021 2022 2023
REVENUES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Sales and Use Tax 351,837$ 391,195$ 366,000$ 399,000$
Investment Income -$ -$ -$ -$
Transfers - Interfund -$ -$ 750,000$ -$
SALES TAX ECO DEVO TOTAL 351,837$ 391,195$ 1,116,000$ 399,000$
SALES TAX ECO DEVO 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Other Professional Services 344,715$ 1,009,527$ 1,045,000$ 395,000$
SALES TAX ECO DEVO TOTAL 344,715$ 1,009,527$ 1,045,000$ 395,000$
102
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 2020 2021 2022 2023
REVENUES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Investment Income - - - -
Business Impr. District 79,533 95,809 90,000 100,000
BUSINESS IMPROVEMENT DISTRICT 79,533 95,809 90,000 100,000
BUSINESS IMPROVEMENT DISTRICT 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Agency Contracts Operat 72,507 103,426 89,500 99,000
Collection Fees 669 - 500 1,000
CONTRACTUAL SERVICES TOTAL
BUSINESS IMPROVEMENT DISTRICT 73,176 103,426 90,000 100,000
103
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
increased their Transient Guest Tax rate from 6.7% to 7.75% on October 1, 2021 to support improve-
ments to sports fields in the City.
The revenue estfmate for 2022 is $1,754,000. The 2023 budget is estfmated at $2,050,417. 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
Baseball Field Improvements 1.05 cents
TOURISM AND CONVENTION FUND 2020 2021 2022 2023
REVENUES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Investment Income - - - -
Transient Guest Tax 1,294,360 1,487,353 1,754,000 2,050,417
TOURISM AND CONVENTION TOTAL 1,294,360 1,487,353 1,754,000 2,050,417
TOURISM AND CONVENTION FUND 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Agency Contracts Operat 714,796 833,831 841,900 984,200
Transfers-Interfund 579,564 653,522 912,100 1,066,217
TOURISM AND CONVENTION TOTAL 1,294,360 1,487,353 1,754,000 2,050,417
104
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 2020 2021 2022 2023
REVENUES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Investment Income - - - -
Neighborhood Park Fees 5,070 10,300 5,000 6,000
NEIGHBORHOOD PARKS TOTAL 5,070 10,300 5,000 6,000
NEIGHBORHOOD PARK DEVEL 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Construction Contracts - - 10,000 40,000
NEIGHBORHOOD PARKS TOTAL - - 10,000 40,000
105
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 2020 2021 2022 2023
REVENUES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Investment Income - - - -
Liquor Tax 171,982 227,127 174,000 246,300
SPECIAL PARKS & REC TOTAL 171,982 227,127 174,000 246,300
SPECIAL PARKS & REC FUND 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Vehicles - 205,521 - -
Construction Contracts 55,075 242,114 174,000 192,500
SPECIAL PARKS & REC TOTAL 55,075 447,635 174,000 192,500
SPECIAL ALCOHOL FUND 2020 2021 2022 2023
REVENUES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Investment Income - - - -
Liquor Tax 171,982 227,127 174,000 246,300
SPECIAL ALCOHOL TOTAL 171,982 227,127 174,000 246,300
SPECIAL ALCOHOL FUND 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Agency Contracts Operat 171,982 227,127 174,000 246,300
SPECIAL ALCOHOL TOTAL 171,982 227,127 174,000 246,300
106
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 2020 2021 2022 2023
REVENUES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Real Estate & Pers Prop 2,957,614 2,978,243 3,050,000 3,346,000
Revitalization Rebate - - - -
Delinquent Property Tax 47,317 86,458 50,000 50,000
Vehicle Tax 320,900 368,815 353,533 366,000
Recreational Vehicle Tax 3,219 4,565 4,106 4,500
16/20 M Tax 1,155 723 755 900
Special Assessments 1,487,052 1,332,529 1,405,600 1,492,602
Deliquent Sp Assessments 24,226 26,265 30,000 30,000
Prepaid Sp Assessments - 46,354 - -
Investment Income - - - -
Other Miscellaneous - - - -
Bond Proceeds move to 4964 193,188 217,841 230,000 266,554
Bond Proceeds move to 4965 1,188,381 6,592,718 - -
Transfers Interfund - - - -
Transfers Operating 1,436,000 1,625,000 2,086,700 1,346,300
DEBT SERVICE TOTAL 7,659,054 13,279,511 7,210,694 6,902,856
DEBT SERVICE FUND 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Principal - Refunding - 386,512 - -
Principal-Owner Share 1,852,229 682,447 1,047,000 1,113,100
Principal-City Share 3,311,766 10,357,888 3,665,000 3,846,800
Interest-Owner Share 333,029 314,186 311,000 314,000
Interest City Share 1,575,632 1,539,969 1,678,000 1,728,300
Issuance Cost 10,123 133,876 - -
DEBT SERVICE TOTAL 7,082,779 13,414,879 6,701,000 7,002,200
107
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 2020 2021 2022 2023
REVENUES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Investment Income - - - -
Other Reimbursements - - - -
Transfers Interfund 160,000 160,000 160,000 160,000
Gas Tax 1,351,093 1,497,669 1,323,000 1,428,580
Other Miscellaneous 720,243 - 433,000 580,000
SPECIAL HIGHWAY TOTAL 2,231,336 1,657,669 1,916,000 2,168,580
SPECIAL HIGHWAY FUND 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Asphalt 44,012 64,275 106,500 106,500
Cement Products 236,729 258,056 270,000 281,264
Sand, Rock, Gravel & Sa 51,915 47,060 84,000 92,842
Paints 15 2,781 8,550 10,012
Signs 22,895 16,667 17,900 26,800
Construction Contracts 3,875 - - -
Construction Contracts 2,212,065 918,644 2,386,243 2,266,000
SPECIAL HIGHWAY TOTAL 2,571,505 1,307,483 2,873,193 2,783,418
108
Tony’s Pizza Event Center &
Former Schilling Airforce Base Environmental Fund
Operatfon of the Tony’s Pizza Event 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.
The Former Schilling Airforce Base Environmental Fund was established in 2021 to track the use of settle-
ment funds received from the suit that was settled by the local entftfes with the Department of Justfce for
the contaminatfon clean up at the former Schilling Airforce Base. This clean up effort is expected to span
more than 30 years.
TONY'S PIZZA EVENT CENTER FUND 2020 2021 2022 2023
REVENUES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Investment Income - - - -
Contributions 175,000 299,671 - -
Other Revenue - 66,521 - -
Transfers Operating 646,376 695,682 710,400 782,446
TONY'S PIZZA EVENT CENTER TOTAL 821,376 1,061,874 710,400 782,446
TONY'S PIZZA EVENT CENTER FUND 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Telephone 111 54 - -
Dues - - - -
Other Contractual 713,294 726,601 750,000 775,000
Capital Outlay - - 175,000 395,000
TONY'S PIZZA EVENT CENTER TOTAL 713,405 726,655 925,000 1,170,000
FORMER SCHILLING AIRFORCE BASE
ENVIRONMENTAL FUND 2020 2021 2022 2023
REVENUES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Investment Income - 65,998 25,000 35,000
Transfers Operating - 1,992,794 - -
Other Revenues - 65,900,000 - -
FORMER SCHILLING AIRFORCE BASE
ENVIRONMENTAL TOTAL - 67,958,792 25,000 35,000
FORMER SCHILLING AIRFORCE BASE
ENVIRONMENTAL FUND 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Other Contractual - 6,351,375 60,000,000 50,000,000
Capital Outlay - - - -
FORMER SCHILLING AIRFORCE BASE
ENVIRONMENTAL TOTAL - 6,351,375 60,000,000 50,000,000
109
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 2020 2021 2022 2023
REVENUES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Ins. Premiums-Health 4,772,123 4,692,682 5,301,419 5,000,000
Ins. Premiums-Dental 457,945 449,983 511,780 475,000
Ins. Premiums-PCS 1,305,762 1,285,666 1,455,800 1,400,000
Investment Income - - - -
Other Reimbursements 10,053 1,972 19,200 15,000
Other Miscellaneous 26,375 22,326 30,300 25,000
HEALTH INSURANCE TOTAL 6,572,257 6,452,629 7,318,499 6,915,000
HEALTH INSURANCE 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Health Insurance 726,313 766,634 750,000 750,000
Adm Fee-Dental Ins. (1,868) - - -
Adm Fee-PCS Prescriptio - - - -
Wellness Programs 7,985 13,143 - 15,000
Claims Paid 3,430,393 4,797,258 4,645,500 4,800,000
Claims Paid-PCS 1,378,391 234,824 1,535,800 1,500,000
Other Professional Services 3,346 3,196 5,000 5,000
Contingency - - 200,000 200,000
HEALTH INSURANCE TOTAL 5,544,560 5,815,054 7,136,300 7,270,000
WORKERS' COMPENSATION 2020 2021 2022 2023
REVENUES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Investment Income - - - -
Other Reimbursements - 1,279 100 100
Interfund Serv. Prov. 449,926 250,000 250,000 300,000
WORKERS' COMPENSATION TOTAL 449,926 251,279 250,100 300,100
WORKERS' COMPENSATION 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Medical Services 15,183 16,206 25,000 20,000
Insurance - Workmens Co 6,065 105,990 90,000 110,000
Claims Paid 240,000 174,708 285,418 200,000
Other Professional Services 109,589 25,185 30,000 30,000
WORKERS' COMPENSATION TOTAL 370,837 322,088 430,418 360,000
110
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 2020 2021 2022 2023
REVENUES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Investment Income - - - -
Other Reimbursements 5,536 2,549 3,600 4,400
Other Miscellaneous 216 725 400 600
Central Garage 184,387 222,091 178,000 189,400
Garage: Sale of Parts 405,252 468,496 402,200 574,800
Garage: Labor Charges 342,596 330,947 382,400 344,400
Garage: Sale of Fuel 335,242 523,817 467,800 601,640
Transfers Operating 80,000 80,000 80,000 80,000
CENTRAL GARAGE TOTAL 1,353,230 1,628,626 1,514,400 1,795,240
111
Central Garage Fund
CENTRAL GARAGE FUND 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Health Insurance Prem Susp - - - -
FT-Salaries Budget 199,974 217,618 220,928 241,837
PT- Salaries - 4,390 15,300 16,550
OT- Regular - - 158 2,323
Longevity Pay 2,282 2,408 2,538 2,664
Earned Leave - - - -
PERSONNEL SERVICES TOTAL 202,256 224,416 238,924 263,373
Unemployment 192 235 614 658
Social Security 12,019 13,441 15,227 16,329
Social Security -COVID (252) - - -
Medicare 2,811 3,143 3,561 3,819
Life Insurance 447 492 442 444
Kpers 19,438 20,592 24,314 23,275
Cell Phone Allowance 300 300 300 300
EMPLOYEE BENEFITS TOTAL 34,955 38,203 44,459 44,826
Office Supplies 122 110 200 300
Books & Periodicals - - 1,500 1,500
Janitorial 853 547 850 850
Welding Supplies 1,066 1,252 600 600
G&O-Garage Vehicles 723 1,256 1,300 1,635
G&O-Gasoline Stk 219,872 391,573 360,000 509,045
G&O-Diesel Stock 124,605 218,716 232,650 284,330
G&O-Oil Stock 23,654 25,283 32,000 32,000
G&O-Anti-Freeze Stock 1,148 2,379 1,700 1,700
G&O-Diesel exhaust flui 1,806 2,934 2,500 3,815
Maint. Supplies-Veh & Equip 153,492 173,542 130,575 130,575
Parts-Vehicle Stock 26,957 15,086 30,000 30,000
Expendable Parts Stock 15,997 985 925 925
Heavy Eq. Parts - Stock 311,248 372,434 325,000 484,165
Wearing Apparel 625 932 1,850 1,850
Tools-Shop 2,816 4,008 3,500 4,130
Other Oper. Supplies 202 6 500 500
COMMODITIES TOTAL 885,186 1,211,043 1,125,650 1,487,920
Telephone 1,343 1,395 1,950 1,950
Gas Service 2,583 2,991 3,500 3,500
Light & Power 11,196 10,439 12,100 12,100
Employee Development - 21 575 575
Dues - - 200 200
Repairs - - 105 550
Rpr-Buildings 4,621 22,617 18,550 5,500
Rpr-Shop Equip - - 6,800 -
Rpr-Fuel Station 3,556 898 1,200 1,200
Other Contractual 3,853 2,945 4,428 4,430
CONTRACTUAL SERVICES TOTAL 27,151 41,306 49,408 30,005
Office Equipment - 428 500 500
Other Equipment 7,140 - 1,000 1,000
Computers/Technology - - 1,500 -
CAPITAL OUTLAY TOTAL 7,140 428 3,000 1,500
Health Insurance 31,080 31,080 41,296 43,776
Workmen's Compensation 6,381 1,464 1,464 1,825
INTERFUND BENEFITS TOTAL 37,461 32,544 42,760 45,601
CENTRAL GARAGE TOTAL 1,194,150 1,547,939 1,504,200 1,873,226
112
PROPRIETARY
FUNDS
113
Sanitation Fund
Sanitatfon & Recycling
Sanitatfon provides residentfal refuse collectfon for over 15,000 households weekly, collectfng about 17,000
tons of waste annually. Additfonally they operate a drive-thru recycling center (SDRC). The SDRC collected
about 535 tons of recyclables in the first year of operatfon (July 2018 to July 2019) and collected over 700
tons in 2021. Staff consists of one superintendent, one supervisor, 17 full-tfme employees. The City Com-
mission has authorized a move to fully automated sanitatfon trucks for 4 out of 5 citywide routes. These
new trucks and sanitatfon carts were ordered in 2020 with delivery in 2021. Implementatfon went into
effect in July, 2021.
SDRC 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries Budget 83,884 66,993 74,486 89,342
OT-Regular 13 136 1,176 858
Longevity Pay 280 - - -
PERSONNEL SERVICES TOTAL 84,176 67,129 75,663 90,200
Unemployment 80 66 192 225
Social Security 4,935 3,740 4,761 5,592
Medicare 1,154 875 1,113 1,308
Life Insurance 198 188 138 162
Kpers 7,770 6,267 7,602 8,506
Cell Phone Allowance 525 538 600 600
EMPLOYEE BENEFITS TOTAL 14,662 11,674 14,407 16,394
Office Supplies 24 - 100 100
Gas & Oil 5,478 11,715 9,180 15,230
Maint Supplies-Vehicles & Equi 21,553 40,088 28,800 33,340
Parts-Machinery & Equip - - 450 450
Wearing Apparel 717 1,168 1,100 1,580
Tools 120 257 100 200
Public Education Supplies 10,642 15,281 23,750 23,750
Other Oper Supplies 615 361 1,410 1,410
Buildings & Grounds Supplies 90 381 1,000 1,000
COMMODITIES TOTAL 39,239 69,251 65,890 77,060
Rent/Lease-Buildings 32,596 22,364 30,000 -
Phone/GPS/Internet - - - -
Solid Waste Disposal 38,656 45,259 45,500 51,840
Water Service 236 357 250 360
Light & Power 1,389 1,232 2,400 2,400
Postage - - 40 40
Employee Development - 10 200 200
Rpr-Radio - - 100 100
Rpr-Buildings 282 201 1,400 1,400
Other Contractual 3,344 1,912 1,400 1,400
CONTRACTUAL SERVICES TOTAL 76,504 71,335 81,290 57,740
Vehicles - - 33,000 33,000
Office Equipment - 10 - -
CAPITAL OUTLAY TOTAL - 10 33,000 33,000
Health Insurance 20,450 15,939 14,517 18,384
Workmens Compensation 800 1,740 1,740 2,259
INTERFUND BENEFITS TOTAL 21,250 17,679 16,257 20,643
SDRC TOTAL 235,831 237,078 286,507 295,037
114
Sanitation Fund
SANITATION 2020 2021 2022 2023
REVENUES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Investment Income - - - -
Sanitation 268,037 292,688 230,000 315,120
Sanitation 3,024,464 3,115,195 2,999,000 3,383,100
Other Revenue 49 830 - -
Prior Year Restatement - - - -
SANITATION TOTAL 3,292,550 3,408,714 3,229,000 3,698,220
SANITATION 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Health Insurance Prem Susp - - - -
FT-Salaries Budget 618,500 715,436 863,704 922,457
OT- Regular 2,629 18,451 11,298 8,845
Longevity Pay 7,714 8,355 9,051 9,779
Earned Leave - - - -
PERSONNEL SERVICES TOTAL 628,843 742,242 884,053 941,081
Unemployment 588 768 2,249 2,353
Social Security 36,905 43,865 55,767 58,347
Medicare 8,631 10,259 13,042 13,646
Life Insurance 1,254 1,433 1,619 1,694
Kpers 60,212 68,748 89,047 88,744
Cell Phone Allowance 650 775 600 900
EMPLOYEE BENEFITS TOTAL 108,241 125,847 162,324 165,683
Office Supplies 851 814 800 800
Gas & Oil 63,797 92,734 88,200 120,555
Maint. Supplies-Veh & Equip 199,966 185,619 200,000 191,200
Parts-Machinery & Equip - - 650 4,775
Wearing Apparel 7,013 7,255 10,550 7,890
Tools 440 1,055 750 750
Public Education Supplies - 1,050 9,000 9,000
Other Oper. Supplies 2,618 2,019 2,600 2,600
Buildings & Grounds Supplies 12 17,227 20,000 20,000
COMMODITIES TOTAL 274,697 307,772 332,550 357,570
Administration & Billin 28,800 32,200 32,200 32,200
Data Processing Charges 80,000 80,000 80,000 80,000
Telephone 4,189 1,888 2,100 2,100
Solid Waste Disposal 685,513 692,152 755,300 785,000
Water Service 2,517 2,115 2,500 2,500
Postage 1,911 4 100 100
Employee Development - 113 600 1,210
Dues - - 100 100
Rpr-Radio - - 225 225
Rpr-Buildings 147 878 500 500
Other Contractual 227,271 177,584 5,320 11,100
CONTRACTUAL SERVICES TOTAL 1,030,347 986,933 878,945 915,035
Office Equipment 411 732 1,500 1,500
Radios - - - -
Other Equipment 24,517 1,451,454 50,000 50,000
Vehicles - 154,723 192,000 160,000
Computers/Technology - - 1,500 -
CAPITAL OUTLAY TOTAL 24,928 1,606,909 245,000 211,500
Health Insurance 133,599 147,468 168,263 172,608
Workmen's Compensation 14,793 17,584 17,584 25,072
INTERFUND BENEFITS TOTAL 148,392 165,052 185,847 197,680
Interfund Serv. Prov. 417,350 417,350 417,350 417,350
TRANSFERS TOTAL 417,350 417,350 417,350 417,350
SANITATION TOTAL 2,632,798 4,352,104 3,106,069 3,205,899
115
Solid Waste Fund
The Salina Municipal Solid Waste Landfill provides waste disposal in accordance with the Kansas Department
of Health and Environment (KDHE). Staff consists of one superintendent, one supervisor, seven full-tfme and
two part-tfme employees. The landfill occupies 656 acres, 289.69 of which are permitted by the KDHE for
waste disposal. The landfill receives approximately 85,000 tons of refuse per year and has a life expectancy of
about 120-140 years.
Disposal fees are based on the type and weight of materials brought to the landfill. The minimum disposal
fee at the landfill is $11 per vehicle for loads up to 500 lbs. Loads of 500 lbs. or more will be $44.00 per ton.
There are separate fees for other materials such as tfres, dirt, rock, concrete, asbestos, contaminated soil,
etc.
SOLID WASTE 2020 2021 2022 2023
REVENUES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Investment Income - - - -
Solid Waste 2,630,292 2,800,241 2,454,000 2,592,300
Solid Waste-Internal 653,038 692,411 612,000 650,000
Other Reimbursements - 17,505 - -
Recycled Material 6,245 14,730 7,000 9,500
Other Miscellaneous 32,720 45,978 20,000 40,000
SOLID WASTE TOTAL 3,322,294 3,570,864 3,093,000 3,291,800
SOLID WASTE 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries Budget 376,668 345,398 425,719 462,166
PT- Salaries 55,332 52,129 54,200 55,000
OT- Regular 428 9,219 4,890 4,439
Longevity Pay 4,800 4,694 5,007 5,238
Earned Leave - - - -
PERSONNEL TOTAL 437,229 411,440 489,816 526,842
Unemployment 397 406 1,245 1,283
Social Security 24,723 23,121 30,882 31,828
Social Security -COVID (122) - - -
Medicare 5,782 5,407 7,222 7,444
Life Insurance 885 904 834 924
Kpers 40,869 36,655 45,889 48,409
Cell Phone Allowance 600 600 600 600
EMPLOYEE BENEFITS TOTAL 73,134 67,093 86,673 90,488
116
Solid Waste Fund
SOLID WASTE 2020 2021 2022 2023
EXPENDITURES, cont.ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Office Supplies 1,689 1,809 1,700 1,950
Sand, Rock, Gravel & Sa 19,449 38,348 22,100 24,050
Gas & Oil 104,683 154,778 175,000 201,215
Maint. Supplies-Veh & Equip 123,653 139,978 142,500 149,500
Wearing Apparel 2,085 2,008 2,250 2,250
Protective Clothing 285 333 2,150 2,050
Tools 729 1,334 1,150 1,150
Public Education Supplies - 23 200 200
Other Oper. Supplies 8,350 8,057 11,750 16,435
COMMODITIES TOTAL 260,922 346,667 358,800 398,800
Engineering Services 204,000 33,576 60,500 195,500
Data Processing Charges 65,000 65,000 65,000 65,000
Tire Disposal 2,611 3,150 2,690 3,900
Waste Management 15,861 13,332 17,700 17,700
Telephone 3,663 3,440 4,210 4,210
Gas Service 1,468 2,142 3,400 3,400
Water Service 2,240 1,652 2,310 2,310
Light & Power 11,973 13,532 12,000 12,000
Employee Development 1,040 158 1,370 1,370
Dues 892 631 670 670
Rpr-Radio 169 465 1,100 600
Rpr-Buildings 2,511 1,089 19,575 5,375
Credit Card Fees/Expens 2,020 - - -
Other Contractual 27,959 26,425 26,425 51,200
County Maintenance Fee 134,865 185,637 185,637 203,775
Solid Waste Fees 81,696 87,080 89,000 90,000
Property Tax 3,894 8,506 - -
CONTRACTUAL SERVICES TOTAL 561,864 445,816 491,587 657,010
Other Equipment 51,285 32,148 34,700 49,500
Vehicles 41,168 156,034 196,000 1,043,500
Vehicles - - 1,100 -
Buildings 9,665 57,835 40,000 -
Computers & Technology - - 750 -
CAPITAL OUTLAY TOTAL 102,119 246,017 272,550 1,093,000
Principal - City Share 35,000 380,360 420,000 424,720
Interest - City Share 11,218 65,639 57,268 42,030
DEBT SERVICE TOTAL 46,218 445,998 477,268 466,750
Health Insurance Prem Susp - - - -
Health Insurance 104,180 96,834 84,136 86,928
Workmen's Compensation 16,302 4,834 4,834 5,566
INTERFUND BENEFITS TOTAL 120,482 101,668 88,970 92,494
Interfund Serv. Prov. - - - -
Transfers-Interfund 594,200 594,200 636,700 701,700
TRANSFERS TOTAL 594,200 594,200 636,700 701,700
SOLID WASTE TOTAL 2,196,167 2,658,898 2,902,362 4,027,085
117
Solid Waste Fund: Hazardous Waste
Household Hazardous Waste Facility
The Household Hazardous Waste (HHW) facility inspects, packages and processes residentfal waste for dis-
posal or reuse. HHW staff also provides educatfonal materials to the public at schools and other local events.
The facility relies on voluntary partfcipatfon of citfzens. Staff consists of one certffied HHW coordinator and
occasional assistance from Sanitatfon employees.
Many products used in our homes contain the same ingredients as industrial waste, yet are exempt from dis-
posal regulatfon. Leftover products or those unused for over a year are unlikely ever to be used, yet the risk
of spills or accidental poisoning of children or pets increases the longer the product remains in the home. The
HHW facility provides a means for citfzens to drop off these hazardous products at no charge.
HAZARDOUS WASTE 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries Budget 47,616 43,286 43,794 47,311
OT- Regular - - 679 454
Longevity Pay - - - -
PERSONNEL TOTAL 47,616 43,286 44,472 47,765
Unemployment 38 46 113 119
Social Security 2,369 2,589 2,799 2,961
Medicare 554 606 655 693
Life Insurance 107 114 81 86
Kpers 3,827 4,055 4,470 4,504
Cell Phone Allowance 288 300 300 300
EMPLOYEE BENEFITS TOTAL 7,182 7,709 8,418 8,664
Office Supplies 35 25 105 105
Wearing Apparel 469 507 515 530
Tools 55 1,103 50 950
Public Education Supplies 12,133 12,196 17,360 17,600
Other Oper. Supplies 5,521 7,298 7,845 8,610
Buildings & Grounds Supplies - - 85 85
COMMODITIES TOTAL 18,214 21,129 25,960 27,880
Telephone 952 976 1,200 1,000
Employee Development - 135 400 630
Dues 150 - 200 -
Rpr-Buildings 71 300 200 200
Other Contractual 20,025 23,593 32,995 31,675
CONTRACTUAL SERVICES TOTAL 21,199 25,003 34,995 33,505
Other Equipment - - - -
CAPITAL OUTLAY TOTAL - - - -
Health Insurance 5,688 5,688 8,729 5,688
Workmen's Compensation 590 472 472 575
INTERFUND BENEFITS TOTAL 6,278 6,160 9,201 6,263
HAZARDOUS WASTE TOTAL 100,488 103,287 123,046 124,077
118
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
GOLF FUND 2020 2021 2022 2023
REVENUES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Investment Income - - - -
Other Reimbursements - 415 - -
Sales Tax--Countywide - - - -
Electric Carts 108,768 165,113 156,000 160,000
Pull Carts 149 174 - 200
Cart Storage 4,871 4,136 5,000 5,000
Other Rental 427 1,314 1,000 1,000
Membership Fees 175,704 194,714 209,000 210,000
Green Fees 178,476 259,186 243,000 250,000
Trail Fees 4,203 6,068 5,000 5,500
Driving Range 20,479 33,377 25,000 30,000
First Tee Registation 605 320 4,000 4,000
Food/Beverage 20,607 30,599 35,000 35,000
Food/Beverage--Beer Sal 20,383 32,009 33,000 34,000
Pro Shop 46,560 62,527 69,000 60,000
Other Miscellaneous 98,766 98,143 97,000 98,000
Petty Cash long 57 (44) - -
Transfers Operating 100,000 - - -
GOLF TOTAL 780,056 888,052 882,000 892,700
119
Golf Fund
GOLF FUND 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Health Insurance Prem Susp - - - -
FT-Salaries Budget 285,572 266,124 261,933 282,665
PT- Salaries 59,526 116,207 130,000 120,000
OT- Regular 4,347 7,446 8,151 3,320
Longevity Pay 2,630 2,048 2,394 2,156
Earned Leave - - - -
PERSONNEL TOTAL 352,075 391,824 402,478 408,142
Unemployment 298 413 999 720
Social Security 21,001 23,427 24,780 17,865
Medicare 4,912 5,479 5,795 4,178
Life Insurance 482 561 485 519
Kpers 62,671 24,819 26,698 27,172
REDUCTION FICA (129) - - -
Cell Phone Allowance 525 600 600 600
EMPLOYEE BENEFITS TOTAL 89,760 55,298 59,357 51,054
Office Supplies 622 1,265 1,000 750
Irrigation Supplies 18,221 16,763 7,500 9,000
Gas & Oil 11,767 27,159 26,000 34,000
Maint. Supplies-Veh & Equip 17,116 30,114 30,000 30,000
Parts-Machinery & Equip 2,403 3,229 2,100 2,100
Chemicals 40,735 51,353 57,750 67,000
Wearing Apparel 390 809 400 400
Safety Equip & Supplies 221 1,031 600 600
Tools 1,527 1,711 1,200 1,200
Mach. & Equip. (<$250) 169 1,650 1,000 1,000
Recreation Supplies 2,526 7,714 30,000 10,000
Seeds, Plants, Trees 6,049 9,273 8,000 9,000
Other Oper. Supplies 2,400 4,950 1,000 1,000
Pro Shop 710 1,173 1,000 1,500
Pro Shop Merchandise 34,346 46,659 45,000 40,000
Snack Bar 21,379 35,347 35,000 35,000
Driving Range 5,410 3,502 3,000 3,500
COMMODITIES TOTAL 165,990 243,701 250,550 246,050
Rent/Lease - - - -
Rental Cart Repair 5,038 4,406 1,000 4,500
Data Processing Charges 100 - 100 -
Sales Tax 500 - - -
Telephone 4,295 4,360 6,891 4,500
Gas Service 4,247 4,931 5,800 5,000
Solid Waste Disposal 2,009 3,043 2,200 2,200
Water Service 3,485 5,657 3,600 3,600
Light & Power 51,289 48,767 40,000 40,000
Postage 566 526 600 600
Employee Development 225 1,001 3,000 3,500
Dues 80 1,397 800 1,000
Printing 120 411 90 400
Advertising & Promotion 1,177 153 500 500
Rpr-Buildings 1,904 4,549 6,000 5,000
Credit Card Fees/Expens 6,723 6,283 7,000 7,000
Refunds 1,261 - 500 -
Other Contractual 9,767 6,205 7,200 7,000
CONTRACTUAL SERVICES TOTAL 92,788 91,689 85,281 84,800
Other Equipment - 16,263 2,000 22,000
CAPITAL OUTLAY TOTAL - 16,263 2,000 22,000
Health Insurance 48,720 52,674 48,979 52,032
Workmen's Compensation 3,221 1,465 1,465 1,692
INTERFUND BENEFITS TOTAL 51,941 54,139 50,444 53,724
GOLF TOTAL 752,554 852,915 850,110 865,769
120
Water and Wastewater Fund
The Municipal Utflitfes Department is composed of the water and wastewater facilitfes operated by the City
of Salina. The Utflitfes Department has 57 employees and is separated into two major divisions, Plant Opera-
tfons Division (Water Treatment Plant and Wastewater Treatment Plant) and Utflity Division (Water Distribu-
tfon and Wastewater Collectfon). The Utflitfes Department is self-supportfng from user charges collected from
its customers. Administratfon provides customer service, management and support to the Plant Operatfons
and Utflity Divisions.
The City of Salina is committed to providing quality customer service to all customers. The Water Customer
Accountfng Office is responsible for the Accounts Receivable system for all City of Salina utflitfes (water,
wastewater, and refuse collectfon). The division bills over 20,200 customers per month on a cycle basis
(1,000 per day), and collects nearly $20.0 million per year to support the water and wastewater systems in
the City.
The Water Treatment Plant (WTP) staff provides customer service and maintains the Downtown WTP and
South WTP. Treatment includes 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 17
wells and treats approximately five mgd in the winter and up to ten mgd in the summer. Total water treated
is approximately 1.84 billion gallons per year, which included 0.78 billion gallons from the Smoky Hill River,
0.78 billion gallons form the Downtown Well Field and 0.28 billion gallons from the South Well Field. The
South WTP has the capacity to treat 3.5 mgd of raw water from 4 wells. The water is chemically treated to
meet or exceed standards of the Kansas State Department of Health and Environment (KDHE) and the U.S.
Environmental Protectfon Agency (EPA). Compliance with those standards is assured by extensive testfng in
both WTPs 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, 335 miles of water main, and over 20,200 water services and meters.
The Wastewater Treatment Plant (WWTP) staff provides customer service and maintains the WWTP. Treat-
ment includes preliminary screening with grit removal, primary clarificatfon, trickling filters, actfvated sludge
and ultraviolet disinfectfon. The WWTP has the capability to treat 7.25 mgd of raw wastewater and currently
treats approximately 3.81 mgd. Total wastewater treated in 2021 was 1.34 billion gallons. A total of 967 tons
of bio-solids (a 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
discharged to the Smoky Hill River. A total of 12 industrial users are permitted and monitored to ensure dis-
charge water meets the City’s Industrial Pretreatment requirements.
121
Water and Wastewater Fund Revenues
The Wastewater Collectfon staff provides customer service and maintains the Wastewater Collectfon
System, which consists of 235 miles of gravity sanitary sewer mains, 20.1 miles of force main, 4,930
manholes and 60 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, and man-
age the clean-up of groundwater contaminatfon at the former Schilling Air Force Base.
WATER AND WASTEWATER FUND 2020 2021 2022 2023
REVENUES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Sanitation Bill Charge 28,800 32,200 32,200 32,200
Investment Income - - - -
Petty Cash-Cash Long 5,709 - - -
Internal Water Charges 37,182 35,037 56,100 41,000
Internal Sewer Charges 37,182 35,037 56,100 41,000
Water Charges 10,906,016 11,643,949 10,610,900 11,240,000
Sales Tax Collected - - - -
Front Footage & Tapping 1,699 - - 17,000
Meter Deposits 72,647 - 166,400 113,000
Meter Pit Installation 12,300 16,500 11,700 13,000
Pretreatment Permit 1,200 1,000 1,200 1,000
Sewer Charges 9,047,428 9,372,320 9,174,500 9,800,000
Sewer Charges - - - -
Other Reimbursements - - - -
Sale Of Commodities 3,005 4,470 4,000 5,000
Prior Year Restatement 2,323,779 (355,198) - -
Prior Year Restatement - 153,599 - -
WATER AND WASTEWATER TOTAL 22,476,947 20,938,913 20,113,100 21,303,200
122
Water Customer Accounting
WATER CUSTOMER ACCOUNTING 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries Budget 186,847 202,731 259,502 212,757
OT- Regular 155 - 441 965
Longevity Pay 665 707 1,166 1,208
Unemployment 165 198 652 537
PERSONNEL TOTAL 187,831 203,636 261,760 215,467
Social Security 10,241 11,224 16,161 13,326
Medicare 2,395 2,625 3,780 3,116
Life Insurance 542 556 469 387
Kpers 18,040 19,004 25,806 20,268
EMPLOYEE BENEFITS TOTAL 31,218 33,409 46,216 37,097
Petty Cash-Short 33 123 400 200
Office Supplies 589 1,749 3,000 3,000
COMMODITITES TOTAL 622 1,871 3,400 3,200
Legal Services 31,502 3,900 63,000 1,000
Ks Water Protection Fee 50,105 55,607 65,000 60,000
Clean Water Fees 46,973 52,132 60,000 55,000
Sales Tax 14,122 - - -
Int. On Meter Deposits 2,513 823 1,500 1,500
Refunded Meter Deposits 16,836 (16,836) 120,800 -
Telephone 4,767 5,330 4,800 3,000
Postage 100,070 88,410 111,629 100,000
Employee Development - - - 3,000
Dues 1,981 1,591 1,591 1,673
Printing 23,747 20,245 24,000 25,000
Rpr-Off. Equip. 659 442 1,200 500
Credit Card Fees/Expens 33,666 16,857 34,000 20,000
Other Contractual 185,274 165,255 140,000 170,000
Low Income Assistance - - 6,000 -
CONTRACTUAL SERVICES TOTAL 512,213 393,756 633,520 440,673
Office Equipment - - - 1,500
Other Equipment - - 22,000 3,799
Computers/Technology - - 150,000 354,317
CAPITAL OUTLAY TOTAL - - 172,000 359,616
Health Insurance 60,056 64,278 60,665 66,048
Workmen's Compensation 10,896 111 111 147
INTERFUND BENEFITS TOTAL 70,952 64,389 60,776 66,195
Data Processing Charges 800,000 800,000 800,000 800,000
TRANSFERS TOTAL 800,000 800,000 800,000 800,000
WATER CUSTOMER ACCOUNTING TOTAL 1,602,836 1,497,061 1,977,672 1,922,248
123
Utilities Administration
UTILITIES ADMINISTRATION 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries Budget 590,918 562,562 669,467 641,536
PT- Salaries - - - -
OT- Regular 2,623 9,297 2,025 33,866
Longevity Pay 2,732 2,832 3,745 2,923
Earned Leave - - - -
PERSONNEL TOTAL 596,273 574,691 675,237 678,324
Unemployment 554 610 1,961 1,705
Social Security 35,827 34,714 48,626 41,500
Social Security - COVID (2,812) - - -
Medicare 8,379 8,144 11,372 9,889
Life Insurance 1,137 1,119 1,412 1,228
Kpers 53,951 53,620 77,644 64,315
Cell Phone Allowance 1,488 900 1,200 900
Transp.Allowance 3,696 3,696 3,696 3,696
EMPLOYEE BENEFITS TOTAL 102,219 102,803 145,910 123,232
Office Supplies 358 772 1,000 1,000
Books & Periodicals - - 500 500
Gas & Oil 1,937 2,677 2,000 3,500
Maint. Supplies-Veh & Equip 1,294 2,694 1,500 1,500
Maintenance Supplies 299 73 - -
COMMODITIES TOTAL 3,888 6,216 5,000 6,500
Engineering Services - - 25,000 25,000
Auditing Services 20,878 21,488 28,000 28,000
Rent/Lease - Buildings 83,674 85,091 84,500 86,000
Telephone 1,392 947 1,500 1,500
Postage 788 480 750 750
Employee Development - 1,673 1,800 2,300
Dues 354 545 700 700
Legal Notices 2,696 115 2,500 2,500
Printing 246 - 1,500 1,600
Other Contractual 16,160 10,359 13,000 13,000
CONTRACTUAL SERVICES TOTAL 126,186 120,698 159,250 161,350
Health Insurance Prem Susp - - - -
Health Insurance 84,450 69,154 158,055 81,204
Workmen's Compensation 38,887 3,464 3,464 6,436
INTERFUND BENEFITS TOTAL 123,337 72,618 161,519 87,640
Franchise Fees 1,439,750 1,439,750 1,439,750 1,439,750
Interfund Serv. Prov. 1,650,000 1,650,000 1,650,000 1,650,000
TRANSFERS TOTAL 3,089,750 3,089,750 3,089,750 3,089,750
UTILITIES ADMINISTRATION TOTAL 4,041,653 3,966,777 4,236,666 4,146,797
124
Water Operations
WATER OPERATIONS 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries Budget 484,846 527,160 587,898 618,328
OT- Regular 64,372 57,871 68,319 32,640
Longevity Pay 5,674 6,052 6,650 5,709
PERSONNEL TOTAL 554,892 591,082 662,867 656,677
Unemployment 515 605 1,746 1,642
Social Security 32,134 34,464 43,294 40,714
Medicare 7,515 8,060 10,125 9,522
Life Insurance 1,026 1,151 1,257 1,182
Kpers 53,107 54,959 69,131 61,925
Cell Phone Allowance - - - -
EMPLOYEE BENEFITS TOTAL 94,296 99,240 125,553 114,984
Office Supplies 1,288 1,431 2,000 2,000
Gas & Oil 3,357 3,532 5,000 4,600
Diesel - - 1,100 1,500
Maint. Supplies-Veh & Equip 3,148 3,898 2,800 4,000
Chem.- Lime 388,761 344,483 300,000 491,400
Chem.- Soda Ash 377,959 273,963 300,000 398,000
Chem.- Alum 165,303 139,600 145,000 163,200
Chem.- Co2 36,824 33,368 35,000 53,200
Chem.-Miscellaneous 13,856 15,795 14,000 17,000
Chem.- Ammonia 34,429 17,767 25,000 33,000
Chem.- Chlorine 32,849 36,470 35,000 139,700
Chem-Blended Poly - 30,640 25,000 36,500
Chem-Soda Hex 7,980 7,804 10,000 35,200
Chem-Fluoride 9,492 7,956 8,000 37,500
Chem-Polymer 3,992 16,566 4,000 6,400
Wearing Apparel 703 1,947 4,000 2,000
Protective Clothing - - 1,500 1,300
Laboratory Supplies 62,190 68,766 70,000 73,700
Tools 157 - 1,200 1,200
Maint Supply-Storage Tanks - 70 8,500 8,500
Maint Supply-Equipment - 4,392 - -
Maint Supply-Pumping Stations 16,621 1,683 15,000 14,000
Maint Supply-Sludge Lines 869 18 4,000 4,000
Maint Supply-Wells 3,118 1,850 100,000 100,000
Maint Supply-Process Equip. 66,270 57,866 70,000 73,000
Maint Supply-Monitors & Tele. 3,357 861 10,000 15,000
Maint Supply-River Pumps 267 - 26,250 26,500
Other Oper. Supplies 9,315 5,689 15,500 10,000
Buildings & Grounds Supplies 12,721 5,606 30,000 30,000
Telephone 4,742 4,543 6,000 5,000
COMMODITIES TOTAL 1,259,567 1,086,563 1,273,850 1,787,400
Gas Service 13,219 20,140 21,500 24,000
Water Service 4,204 3,563 5,000 5,000
L&P-Wells 54,927 39,451 55,000 50,000
L&P-Rvr Intke 22,300 19,588 25,000 25,000
L&P-Filter Bldg 30,745 32,628 40,000 40,000
L&P-Twrs & Vals 6,257 6,314 6,300 6,700
L&P-Hs & Bps 280,910 265,627 285,000 285,000
L&P-Chemical 102,621 96,558 108,000 108,000
L&P Fire Pump Station 8,921 8,308 25,500 15,000
Employee Development 730 1,258 1,500 1,500
Other Contractual 16,974 17,400 18,000 18,000
CONTRACTUAL SERVICES TOTAL 541,809 510,835 590,800 578,200
Other Equipment 16,521 - 15,000 28,000
CAPITAL OUTLAY TOTAL 16,521 - 15,000 28,000
Health Insurance 113,884 114,612 137,936 125,124
Workmen's Compensation 27,046 4,406 4,406 4,812
INTERFUND BENEFITS TOTAL 140,930 119,018 142,342 129,936
WATER OPERATIONS TOTAL 2,608,016 2,406,737 2,810,413 3,295,197
125
South Water Plant
SOUTH WATER PLANT OPERATIONS 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Hydrated Lime - 102,817 107,000 165,100
Chem.- Soda Ash - 26,777 59,000 66,500
Liquid Aluminum Sulfate - 36,718 30,000 58,000
Chem.- Co2 - 3,298 3,500 13,000
Chem.-Miscellaneous - 2,185 4,800 4,800
Liquid Ammonium Sulfate - 6,834 13,000 26,100
Sodium Hypochlorite - 25,285 26,000 68,000
Orthophosphate - 9,030 14,000 24,000
Sodium Permanganate - 15,431 20,000 35,000
Chem-Flouride - 1,685 - -
Chem-Sodium Fluoride - 1,616 4,000 20,300
Chem-Polymer - 3,059 5,000 7,800
Laboratory Supplies - 1,686 17,500 20,000
Tools - 11 1,200 1,200
Maint - Equipment - 4,013 - 4,000
Maint - Pumping Stations - - - 4,000
Maint Supply-Wells - - 4,000 4,000
Maint Supply-Process Equip. - 4,402 10,000 10,000
Maint Supply-Monitors & Tele. - 1,084 3,000 5,000
Maint Supply-River Pumps - - - -
Other Oper. Supplies - 300 3,000 3,200
Buildings & Grounds Supplies - 5,073 1,000 15,500
Telephone - 3,151 3,600 3,600
COMMODITIES TOTAL - 254,456 329,600 559,100
Gas Service - 4,089 6,000 5,000
Water Service - - 2,000 -
L&P-Wells - 9,654 10,000 20,300
L&P - Plant - 37,476 60,000 78,750
Other Contractual - 5,022 4,000 4,000
CONTRACTUAL SERVICES TOTAL - 56,241 82,000 108,050
Other Equipment - - - 29,000
CAPITAL OUTLAY TOTAL - - - 29,000
SOUTH WATER PLANT TOTAL - 310,697 411,600 696,150
126
Water Distribution
WATER DISTRIBUTION 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries Budget 476,735 457,178 583,019 654,950
OT- Regular 36,447 66,740 53,938 34,574
Longevity Pay 5,696 5,453 5,835 6,213
PERSONNEL TOTAL 518,878 529,370 642,791 695,736
Unemployment 474 534 1,729 1,739
Social Security 29,503 30,283 42,888 43,136
Medicare 6,900 7,082 10,030 10,088
Life Insurance 967 1,013 1,245 1,252
Kpers 50,865 49,266 68,482 65,608
Cell Phone Allowance 450 300 600 300
EMPLOYEE BENEFITS TOTAL 89,159 88,478 124,975 122,123
Office Supplies 1,288 1,379 1,500 1,500
Sand, Rock, Gravel & Sa 3,400 1,001 3,500 3,500
Gas & Oil 16,374 27,262 26,500 35,500
Maint. Supplies-Veh & Equip 25,225 48,627 26,000 26,000
Signs - - 3,000 3,000
Wearing Apparel 1,397 2,133 3,000 3,000
Protective Clothing 996 1,476 1,500 1,500
Tools 5,312 2,195 5,000 5,000
Meter Maint. Supply 11,284 29,531 69,000 65,000
Maint Supply-Mains 57,138 48,589 106,500 106,500
Maint Supply-Service Lines 66,429 95,220 140,000 141,000
Maint Supply-Hydrants 491 54,172 59,500 65,000
Maint Supply-Equipment 744 1,263 2,000 2,000
Maint Supply-Street Cut Repair 263,379 375,620 250,000 291,000
Other Oper. Supplies 8,721 8,483 7,500 6,500
Buildings & Grounds Supplies 2,629 4,057 2,500 2,500
COMMODITIES TOTAL 464,807 701,008 707,000 758,500
Telephone 3,201 973 5,250 5,250
Gas Service 3,409 3,509 4,600 4,600
Water Service - - 300 -
Light & Power 3,351 3,558 4,500 4,000
Employee Development 80 580 2,000 2,000
Other Contractual 21,395 22,676 45,000 45,000
CONTRACTUAL SERVICES TOTAL 31,436 31,296 61,650 60,850
Other Equipment 28,496 5,737 16,000 16,000
CAPITAL OUTLAY TOTAL 28,496 5,737 16,000 16,000
Health Insurance 156,622 143,221 136,749 169,668
Workmen's Compensation 22,406 6,478 6,478 7,718
INTERFUND BENEFITS TOTAL 179,028 149,699 143,227 177,386
WATER DISTRIBUTION TOTAL 1,311,804 1,505,588 1,695,643 1,830,596
127
Wastewater Operations
WASTEWATER OPERATIONS 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries Budget 469,594 455,078 530,052 524,949
OT- Regular 32,115 43,792 49,833 27,711
Longevity Pay 6,944 6,685 7,616 7,273
PERSONNEL TOTAL 508,653 505,555 587,502 559,933
Unemployment 471 512 1,578 1,400
Social Security 29,441 29,253 39,135 34,716
Medicare 6,885 6,841 9,153 8,119
Life Insurance 980 941 1,136 1,008
Kpers 48,714 47,301 62,490 52,802
Cell Phone Allowance 300 100 300 -
EMPLOYEE BENEFITS TOTAL 86,792 84,949 113,791 98,044
Office Supplies 677 620 1,000 1,000
Books & Periodicals - - 100 100
Gas & Oil 2,277 2,109 2,500 2,800
Maint. Supplies-Veh & Equip 3,014 6,948 10,000 8,000
Chemicals 42,602 50,861 45,000 75,000
Collection Chemicals - 110 - -
Wearing Apparel 876 1,265 1,700 1,800
Protective Clothing 294 936 1,000 1,200
Laboratory Supplies 42,787 47,710 45,000 50,000
Safety Equip & Supplies 1,231 324 2,000 2,000
Tools 1,181 1,255 1,600 1,600
Meter Maint. Supply 15,960 34,165 20,000 20,000
Maint Supply-Equipment 70,781 61,900 110,000 88,000
Other Oper. Supplies 1,517 1,836 3,500 3,500
Buildings & Grounds Supplies 6,582 10,541 18,000 18,000
COMMODITIES TOTAL 189,779 220,579 261,400 273,000
Telephone 1,875 1,968 2,000 2,000
Gas Service 16,633 50,960 24,000 56,000
Water Service 58,699 50,974 60,000 60,000
Light & Power 192,666 193,572 201,500 203,000
Employee Development 170 430 2,050 1,650
Dues 160 160 450 450
Other Contractual 206,157 218,357 286,600 252,000
CONTRACTUAL SERVICES TOTAL 476,360 516,421 576,600 575,100
Other Equipment 16,015 - 8,300 7,000
CAPITAL OUTLAY TOTAL 16,015 - 8,300 7,000
Health Insurance 118,224 115,768 125,110 123,324
Workmen's Compensation 12,593 4,146 4,146 4,422
INTERFUND BENEFITS TOTAL 130,817 119,914 129,256 127,746
WASTEWATER OPERATIONS TOTAL 1,408,416 1,447,418 1,676,849 1,640,823
128
Wastewater Collection
WASTEWATER COLLECTION 2020 2021 2022 2023
EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
FT-Salaries Budget 341,166 353,079 403,747 448,253
OT- Regular 21,565 31,846 29,582 23,663
Longevity Pay 5,222 4,757 5,996 5,261
PERSONNEL TOTAL 367,953 389,682 439,325 477,176
Unemployment 338 398 1,202 1,193
Social Security 21,063 22,638 29,822 29,585
Medicare 4,926 5,294 6,974 6,919
Life Insurance 737 743 866 859
Kpers 35,376 36,459 47,618 44,998
Cell Phone Allowance 300 300 300 300
EMPLOYEE BENEFITS TOTAL 62,740 65,833 86,782 83,854
Office Supplies 438 321 1,000 1,000
Books & Periodicals - - 400 400
Sand, Rock, Gravel & Sa 2,007 1,383 3,000 3,000
Gas & Oil 14,648 25,299 24,000 33,000
Maint. Supplies-Veh & Equip 39,450 66,414 62,500 62,500
Chemicals 182,425 173,445 186,000 291,000
Wearing Apparel 1,837 1,970 3,000 2,700
Protective Clothing 1,154 1,723 2,000 2,250
Safety Equip & Supplies 1,225 753 1,800 1,800
Tools 2,874 1,994 4,000 4,000
Meter Maint. Supply 2,554 1,890 4,000 4,000
Maint Supply-Pumping Stations 155,275 111,015 165,000 165,000
Maint Supply-Sewer Lines 33,816 24,974 65,000 65,000
Tv Unit Supplies 10,064 7,707 19,000 19,000
Other Oper. Supplies 1,379 1,706 3,000 3,000
Buildings & Grounds Supplies 1,800 1,181 5,000 5,000
COMMODITIES TOTAL 450,947 421,773 548,700 662,650
Telephone 1,642 - 3,000 3,000
Gas Service - - - -
Light & Power 186,783 180,156 210,000 190,000
Employee Development - 475 2,500 2,500
Dues 20 230 500 500
Printing - - 400 -
Rpr-Radio - - 1,000 1,000
Other Contractual 3,213 5,898 8,500 9,000
CONTRACTUAL SERVICES TOTAL 191,658 186,759 225,900 206,000
Other Equipment - 865 12,700 13,100
CAPITAL OUTLAY TOTAL - 865 12,700 13,100
Health Insurance 89,532 77,164 94,501 90,120
Workmen's Compensation 9,880 4,531 4,531 5,114
INTERFUND BENEFITS TOTAL 99,412 81,695 99,032 95,234
WASTEWATER COLLECTION TOTAL 1,172,709 1,146,607 1,412,439 1,538,014
129
Water and Wastewater Capital Outlay
WATER AND WASTEWATER 2020 2021 2022 2023
CAPITAL OUTLAY ACTUAL ACTUAL ADOPTED BUDGET ADOPTED BUDGET
Capital Reserve Transfer 250,000 250,000 250,000 250,000
CONTINGENCY TOTAL 250,000 250,000 250,000 250,000
Transfers-Interfund 3,876,717 4,062,019 5,093,790 6,699,510
TRANSFERS TOTAL 3,876,717 4,062,019 5,093,790 6,699,510
Other Equipment - - 150,000 -
Vehicles - 65,511 500,000 445,000
Computers/Technology 3,540 25,716 25,000 25,000
VEHICLES AND EQUIPMENT TOTAL 3,540 91,227 675,000 470,000
Buildings - - 70,000 50,000
BUILDINGS AND FACILITIES TOTAL - - 70,000 50,000
System Enhancements 1,012,381 127,018 2,000,000 1,560,000
Construction Contracts - - 2,000,000 2,000,000
CAPITAL OUTLAY TOTAL 1,012,381 127,018 4,000,000 3,560,000
Cash Reserve 64,739 - - -
CASH RESERVE TOTAL 64,739 - - -
CAPITAL OUTLAY TOTAL 5,207,377 4,530,263 10,088,790 11,029,510
130
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.
131
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.
132
APPENDIX A:
State Budget Forms
133
Appendix A: State Budget Forms: Certificate Page
CERTIFICATE
We, the undersigned, officers of
certify that: (1) the hearing mentioned in the attached publication was held;
(2) after the Budget Hearing this budget was duly approved and adopted as the
maximum expenditures for the various funds for the year 2023; and
(3) the Amounts(s) of 2022 Ad Valorem Tax are within statutory limitations.
2023 Adopted Budget
Amount of 2022
Page Budget Authority Ad Valorem
Table of Contents:No.for Expenditures Tax
Allocation of MVT, RVT, 16/20M Veh Tax 2
Schedule of Transfers 3
Statement of Indebtedness 4
Statement of Lease-Purchases 5
Fund K.S.A.
General 12-101a 6 65,833,068 11,729,289
Debt Service 10-113 8,914,200 3,346,147
Library 12-1220
Special Highway 2,783,418
Sales Tax Capital 13,863,656
Sales Tax Economic Development 395,000
Arts and Humanities 1,027,907
Business Improvement District 100,000
Tourism and Convention 2,050,417
Neighborhood Parks 40,000
Special Parks 192,500
Special Alcohol 246,300
Tony's Pizza Event Center 1,170,000
FSAB Clean Up 50,000,000
Workers Compensation 360,000
Health Insurance 7,270,000
Water and Sewer 26,099,334
Golf Course 865,769
Sanitation 3,751,151
Solid Waste 4,151,162
Central Garage 1,873,226
Non-Budgeted Funds-A 1
Non-Budgeted Funds-B 2
Totals xxxxxxx 190,987,106 15,075,435
County Clerk's Use Only
1
27.931
Assisted by:
________________________ _________________________
Address:
________________________ __________________________
Email:________________________ __________________________
Attest:_____________________,2022 ________________________ __________________________
________________________ __________________________
County Clerk
City of Salina
To the Clerk of Saline, State of Kansas
Governing Body
Nov 1, 2022 Total
Assessed Valuation
Combined Rate and Budget Hearing Notice
RNR Hearing Notice
Budget Hearing Notice
Neighborhood Revitalization
Final Tax Rate
(County Clerk's
Use Only)
Revenue Neutral Rate
134
Appendix A: State Budget Forms: Vehicle Tax
City of Salina 2023
Budgeted Fund Ad Valorem Levy
for 2022 Tax Year 2021 MVT RVT 16/20M Veh Comm Veh Watercraft
General 10,728,135 1,214,139 15,794 3,034 52,362 3,190
Debt Service 3,060,449 346,361 4,506 866 14,938 910
Library
TOTAL 13,788,584 1,560,500 20,300 3,900 67,300 4,100
County Treas Motor Vehicle Estimate 1,560,500
County Treas Recreational Vehicle Estimate 20,300
County Treas 16/20M Vehicle Estimate 3,900
County Treas Commercial Vehicle Tax Estimate 67,300
County Treas Watercraft Tax Estimate 4,100
Motor Vehicle Factor 0.11317
Recreational Vehicle Factor 0.00147
16/20M Vehicle Factor 0.00028
Commercial Vehicle Factor 0.00488
Watercraft Factor 0.00030
Allocation for Year 2023
Allocation of MV, RV, 16/20M, Commercial Vehicle, and Watercraft Tax Estimates
135
Appendix A: State Budget Forms: Transfers
City of Salina 2023
Expenditure Receipt Actual Current Proposed Transfers
Fund Transferred Fund Transferred Amount for Amount for Amount for Authorized by
From:To:2021 2022 2023 Statute
General Arts & Humanities 645,500 645,500 645,500 K.S.A. 12-1,118
General TPEC 260,000 260,000 260,000 K.S.A. 12-1,118
Sales Tax Capital General 1,000,000 1,000,000 1,000,000 K.S.A. 12-187
Sales Tax Capital Kenwood Cove Reserve 68,350 68,350 150,000 K.S.A. 12-1,118
Sales Tax Capital Bond and Interest 650,000 650,000 650,000 K.S.A. 12-187
Sales Tax Capital Bond and Interest 975,000 1,123,200 696,300 K.S.A. 12-187
Sales Tax Capital Parks Capital Improvement - 2,020,000 890,900 K.S.A. 12-1,118
Sales Tax Capital Fleet Management - 1,000,000 300,000 K.S.A. 12-1,117
Sales Tax Capital Street Capital Improvement - 3,750,000 3,700,000 K.S.A. 12-1,118
Sales Tax Capital Building Capital Improvement - 870,500 603,800 K.S.A. 12-1,118
Sales Tax Capital V&E Replacement Reserve - 500,000 975,900 K.S.A. 12-1,117
Sales Tax Capital River Renewal Project Reserve - - 4,746,756 K.S.A. 12-1,118
Tourism and Convention TPEC 435,682 450,400 522,447 K.S.A. 12-1,118
Tourism and Convention Bond and Interest 217,840 461,700 266,555 K.S.A. 12-1,118
Sanitation Central Garage 30,000 30,000 30,000 K.S.A. 12-825d
Sanitation Water and Wastewater 32,200 32,200 32,200 K.S.A. 12-825d
Sanitation General 80,000 80,000 80,000 K.S.A. 12-825d
Sanitation General 35,000 35,000 35,000 K.S.A. 12-825d
Sanitation General 200,000 200,000 200,000 K.S.A. 12-825d
Sanitation General 132,350 132,350 132,350 K.S.A. 12-825d
Sanitation General 20,000 20,000 20,000 K.S.A. 12-1,119
Solid Waste General 65,000 65,000 65,000 K.S.A. 12-825d
Solid Waste General 35,000 35,000 35,000 K.S.A. 12-825d
Solid Waste General 200,000 200,000 200,000 K.S.A. 12-825d
Solid Waste General 139,200 139,200 139,200 K.S.A. 12-825d
Solid Waste General 60,000 60,000 60,000 K.S.A. 12-825d
Solid Waste Special Gas 160,000 160,000 160,000 K.S.A. 12-1,119
Solid Waste SW Closure/Post Closure 42,500 42,500 K.S.A. 12-825d
Water and Wastewater General 1,439,750 1,439,750 1,439,750 K.S.A. 12-825d
Water and Wastewater General 800,000 800,000 800,000 K.S.A. 12-825d
Water and Wastewater General 200,000 200,000 200,000 K.S.A. 12-825d
Water and Wastewater General 900,000 900,000 900,000 K.S.A. 12-825d
Water and Wastewater General 500,000 500,000 500,000 K.S.A. 12-825d
Water and Wastewater Central Garage 50,000 50,000 50,000 K.S.A. 12-825d
Water and Wastewater Water and Wastewater Capital Reserve250,000 250,000 250,000 K.S.A. 12-825d
Water and Wastewater W/W Bond and Interest 4,062,018 5,093,790 6,699,510 K.S.A. 13-1270
Various Workers Compensation 250,000 250,000 300,000 K.S.A. 44-505f
Various Health Insurance 4,692,681 5,312,000 5,000,000 K.S.A. 12-16,102
Totals 18,585,571 28,826,440 32,778,668
Adjustments
Adjusted Totals 18,585,571 28,826,440 32,778,668
*Note:Adjustments are required only if the transfer is being made in 2022 and/or 2023 from a non-budgeted fund.
Schedule of Transfers
136
Appendix A: State Budget Forms: Indebtedness
City of Salina 2023
STATEMENT OF INDEBTEDNESS
Date Date Interest Beginning Amount Amount Due Amount Due
Type of of of Rate Amount Outstanding
Debt Issue Retirement %Issued Jan 1, 2022 Interest Principal Interest Principal Interest Principal
General Obligation:
2013-A 3/1/2013 10/1/2028 .006 - .035 1,360,000 725,000 4/1 & 10/1 10/1 23,310 95,000 20,840 95,000
2015-A 7/15/2015 10/1/2035 .02-.04 6,825,000 4,795,000 4/1 & 10/1 10/1 150,295 375,000 139,045 385,000
2016-A 7/26/2016 10/1/2036 0.0229 6,570,000 5,220,000 4/1 & 10/1 10/1 120,000 295,000 111,150 305,000
2016-B Refunding 7/26/2016 10/1/2031 0.0170 13,570,000 10,190,000 4/1 & 10/1 10/1 321,794 1,985,000 222,544 1,935,000
2017-A 7/27/2017 10/1/2037 .03-.03375 9,310,000 7,940,000 4/1 & 10/1 10/1 244,637 420,000 232,038 435,000
2018-A 11/15/2018 10/1/2033 .0315-.04 2,090,000 1,750,000 4/1 & 10/1 10/1 65,247 120,000 60,448 120,000
2019-A 4/24/2019 10/1/2039 .03-.04 11,090,000 10,440,000 4/1 & 10/1 10/1 336,350 425,000 319,350 445,000
2020-A 4/29/2020 10/1/2035 .02-.03 5,210,000 4,715,000 4/1 & 10/1 10/1 128,087 580,000 110,688 595,000
2020-B 11/19/2020 10/1/2036 .02-.03 8,450,000 7,615,000 4/1 & 10/1 10/1 209,063 830,000 184,163 670,000
2021-A 4/29/2021 10/12041 .01625-4.5 7,645,000 7,645,000 4/1 & 10/1 10/1 291,200 225,000 195,750 320,000
2021-B 9/8/2021 10/1/2034 .01-.02 6,220,000 6,220,000 4/1 & 10/1 10/1 116,866 600,000 97,848 610,000
2022-A 4/28/2022 10/1/2042 .025-.04 7,840,000 0 4/1 & 10/1 10/1 0 0 382,755 390,000
Total G.O. Bonds 67,255,000 2,006,849 5,950,000 2,076,619 6,305,000
Revenue Bonds:
2019-B 9/11/2019 10/1/2031 .02-.045 10,330,000 8,865,000 4/1 & 10/1 10/1 265,950 775,000 242,700 795,000
Total Revenue Bonds 8,865,000 265,950 775,000 242,700 795,000
Other:
Total Other 0 0 0 0 0
Total Indebtedness 76,120,000 2,272,799 6,725,000 2,319,319 7,100,000
Date Due 2022 2023
137
Appendix A: State Budget Forms: Lease Purchase
City of Salina 2023
STATEMENT OF CONDITIONAL LEASE-PURCHASE AND CERTIFICATE OF PARTICIPATION*
Total
Term of Interest Amount Principal Balance Payments Payments
Item Contract Contract Rate Financed As Beginning of Due Due
Purchased Date (Months)%(Beginning Principal)2022 2022 2023
HVAC- City/County Building 12/19/2012 180 0.03 1,100,000 489,799 93,926 93,926
Totals 489,799 93,926 93,926
138
Appendix A: State Budget Forms: Tax Levy Funds
City of Salina 2023
FUND PAGE FOR FUNDS WITH A TAX LEVY
Adopted Budget Prior Year Current Year Proposed Budget
General Actual for 2021 Estimate for 2022 Year for 2023
Unencumbered Cash Balance Jan 1 12,742,990 18,518,328 18,543,304
Receipts:
Ad Valorem Tax 10,515,040 10,728,135 xxxxxxxxxxxxxxxxxxxx
Delinquent Tax 298,941 172,000 197,000
Motor Vehicle Tax 1,240,284 1,239,267 1,214,139
Recreational Vehicle Tax 15,352 14,394 15,794
16/20M Vehicle Tax 2,636 2,645 3,034
Commercial Vehicle Tax 52,362
Watercraft Tax 3,190
Gross Earning (Intangible) Tax 0
LAVTR 0
City and County Revenue Sharing 0
Mineral Production Tax
Local Alcoholic Liquor 227,127 174,000 246,300
Compensating Use Tax
Local Sales Tax 15,314,664 14,322,000 15,621,000
Franchise Tax 6,640,802 6,681,750 6,659,450
Licenses 714,275 603,610 726,700
Grants 122,530 0 138,000
EMS 2,976,174 3,319,000 3,251,000
Municipal Court 1,037,610 1,146,000 1,042,800
Fees and Charges 1,459,149 1,630,810 1,539,190
Interfund Transfers 4,366,550 4,366,550 4,366,550
In Lieu of Taxes (IRB)6,543 6,000 6,400
Interest on Idle Funds 84,501 300,000 90,000
Neighborhood Revitalization Rebate 0
Miscellaneous 375,643 358,378 474,881
Does miscellaneous exceed 10% Total Rec
Total Receipts 45,397,819 45,064,539 35,647,790
Resources Available:58,140,810 63,582,867 54,191,094
139
Appendix A: State Budget Forms: Tax Levy Funds
City of Salina
FUND PAGE - GENERAL
Adopted Budget Prior Year Current Year Proposed Budget
General Actual for 2021 Estimate for 2022 Year for 2023
Resources Available:58,140,810 63,582,867 54,191,094
Expenditures:
Agency Support 309,614 225,000 336,500
City Commission 495,964 506,045 506,222
City Manager 2,161,500 2,406,320 2,503,148
Computer Technology 1,212,235 1,502,312 1,595,449
Development Services 1,715,741 1,997,001 2,114,209
Finance & Administration 783,177 836,290 878,143
Fire 10,275,681 10,309,942 10,857,004
Human Resources 399,192 479,755 807,260
Municipal Court 1,639,352 1,698,163 1,921,003
Parks 5,174,783 5,961,731 6,343,206
Police 9,799,130 10,740,030 10,862,162
Public Works 4,239,047 4,682,841 4,858,930
Smoky Hill Museum 516,394 588,427 649,428
Public Transportation -143,030 818,205 851,903
Interfund Transfers 905,500 1,655,500 905,500
Media/Communications 22,095 42,000 99,000
Subtotal detail (Should agree with detail)39,506,375 44,449,563 46,089,068
Cash Forward (2023 column)19,629,000
Miscellaneous 116,107 590,000 115,000
Does miscellaneous exceed 10% Total Exp
Total Expenditures 39,622,482 45,039,563 65,833,068
Unencumbered Cash Balance Dec 31 18,518,328 18,543,304 xxxxxxxxxxxxxxxxxxxx
2021/2022/2023 Budget Authority Amount:51,123,175 58,240,563 65,833,068
65,833,068
Tax Required 11,641,974
Delinquent Comp Rate:0.8%87,315
11,729,289
Non-Appropriated Balance
Total Expenditure/Non-Appr Balance
Amount of 2022 Ad Valorem Tax
140
Appendix A: State Budget Forms: Tax Levy Funds
City of Salina 2023
FUND PAGE FOR FUNDS WITH A TAX LEVY
Adopted Budget Prior Year Current Year Proposed Budget
Debt Service Actual for 2021 Estimate for 2022 Year for 2023
Unencumbered Cash Balance Jan 1 1,665,600 1,530,232 2,039,926
Receipts:
Ad Valorem Tax 2,978,243 3,060,449 xxxxxxxxxxxxxxxxxxxx
Delinquent Tax 86,458 61,389 50,000
Motor Vehicle Tax 368,815 336,556 346,361
Recreational Vehicle Tax 4,565 4,506
16/20M Vehicle Tax 723 866
Commercial Vehicle Tax 14,938
Watercraft Tax 910
Special Assessments 1,405,148 1,435,600 1,522,602
Interfund Transfers 1,842,841 2,316,700 1,612,854
Bond Proceeds 6,592,718
Neighborhood Revitalization Rebate 0
Miscellaneous
Does miscellaneous exceed 10% Total Rec
Total Receipts 13,279,511 7,210,694 3,553,037
Resources Available:14,945,111 8,740,926 5,592,963
Expenditures:
Principle and Interest Payments 13,414,879 6,701,000 7,002,200
Cash Basis Reserve (2023 column)1,912,000
Miscellaneous
Does miscellanous exceed 10% Total Exp
Total Expenditures 13,414,879 6,701,000 8,914,200
Unencumbered Cash Balance Dec 31 1,530,232 2,039,926 xxxxxxxxxxxxxxxxxxxx
2021/2022/2023 Budget Authority Amount:8,441,700 9,184,000 8,914,200
See Tab A 8,914,200
Tax Required 3,321,238
Delinquent Comp Rate:0.8%24,909
3,346,147
Non-Appropriated Balance
Total Expenditure/Non-Appr Balance
Amount of 2022 Ad Valorem Tax
141
Appendix A: State Budget Forms: No Tax Levy Funds
City of Salina 2023
FUND PAGE FOR FUNDS WITH NO TAX LEVY
Adopted Budget Prior Year Current Year Proposed Budget
Special Highway Actual for 2021 Estimate for 2022 Year for 2023
Unencumbered Cash Balance Jan 1 1,437,090 1,787,276 829,933
Receipts:
State of Kansas Gas Tax 1,356,832 1,197,030 1,294,240
County Transfers Gas 140,837 125,820 134,340
Grant Revenue 433,000 580,000
Interfund Transfers 160,000 160,000 160,000
Interest on Idle Funds
Miscellaneous
Does miscellaneous exceed 10% Total Rec
Total Receipts 1,657,669 1,915,850 2,168,580
Resources Available:3,094,759 3,703,126 2,998,513
Expenditures:
Commodities 388,839 486,950 517,418
Capital Outlay 918,644 2,386,243 2,266,000
Cash Forward (2023 column)
Miscellaneous
Does miscellaneous exceed 10% Total Exp
Total Expenditures 1,307,483 2,873,193 2,783,418
Unencumbered Cash Balance Dec 31 1,787,276 829,933 215,095
2021/2022/2023 Budget Authority Amount:1,493,193 2,873,193 2,783,418
Adopted Budget
Prior Year Current Year Proposed Budget
Sales Tax Capital Actual for 2021 Estimate for 2022 Year for 2023
Unencumbered Cash Balance Jan 1 5,643,768 8,290,981 5,897,131
Receipts:
Sales and Use Tax 9,639,453 9,020,000 9,832,000
Grant
Interest on Idle Funds
Miscellaneous 98,762
Does miscellaneous exceed 10% Total Rec
Total Receipts 9,738,215 9,020,000 9,832,000
Resources Available:15,381,983 17,310,981 15,729,131
Expenditures:
Contractual Services 63,000 100,000 100,000
Capital Outlay 4,334,652 980,000 50,000
Interfund Transfers 2,693,350 10,333,850 13,713,656
Cash Forward (2023 column)
Miscellaneous
Does miscellaneous exceed 10% Total Exp
Total Expenditures 7,091,002 11,413,850 13,863,656
Unencumbered Cash Balance Dec 31 8,290,981 5,897,131 1,865,475
2021/2022/2023 Budget Authority Amount:7,743,850 11,413,850 13,863,656
142
Appendix A: State Budget Forms: No Tax Levy Funds
City of Salina 2023
FUND PAGE FOR FUNDS WITH NO TAX LEVY
Adopted Budget Prior Year Current Year Proposed Budget
Sales Tax Economic Development Actual for 2021 Estimate for 2022 Year for 2023
Unencumbered Cash Balance Jan 1 715,686 97,354 818,354
Receipts:
Sales and Use Tax 391,195 366,000 399,000
Interfund Transfers 750,000
Interest on Idle Funds
Miscellaneous
Does miscellaneous exceed 10% Total Rec
Total Receipts 391,195 1,116,000 399,000
Resources Available:1,106,881 1,213,354 1,217,354
Expenditures:
Contractual Services 1,009,527 395,000 395,000
Cash Forward (2023 column)
Miscellaneous
Does miscellaneous exceed 10% Total Exp
Total Expenditures 1,009,527 395,000 395,000
Unencumbered Cash Balance Dec 31 97,354 818,354 822,354
2021/2022/2023 Budget Authority Amount:1,020,000 1,045,000 395,000
Adopted Budget
Prior Year Current Year Proposed Budget
Arts and Humanities Actual for 2021 Estimate for 2022 Year for 2023
Unencumbered Cash Balance Jan 1 100,066 151,408 166,892
Receipts:
Charges for Services 245,376 326,000 354,000
Interfund Transfer 645,500 645,500 645,500
Foundation Support 18,000 37,000 38,000
Interest on Idle Funds
Miscellaneous
Does miscellaneous exceed 10% Total Rec
Total Receipts 908,876 1,008,500 1,037,500
Resources Available:1,008,942 1,159,908 1,204,392
Expenditures:
Personnel Services 524,251 561,657 561,707
Commodities 31,326 50,430 57,850
Contractual Services 290,508 353,930 380,550
Capital Outlay 10,651 27,000 27,000
Interfund Transfers
Cash Forward (2023 column)
Miscellaneous 797 800
Does miscellaneous exceed 10% Total Exp
Total Expenditures 857,534 993,017 1,027,907
Unencumbered Cash Balance Dec 31 151,408 166,892 176,485
2021/2022/2023 Budget Authority Amount:897,099 993,017 1,027,907
143
Appendix A: State Budget Forms: No Tax Levy Funds
*
City of Salina 2023
FUND PAGE FOR FUNDS WITH NO TAX LEVY
Adopted Budget Prior Year Current Year Proposed Budget
Business Improvement District Actual for 2021 Estimate for 2022 Year for 2023
Unencumbered Cash Balance Jan 1 11,017 3,400 3,400
Receipts:
Special Assessments 95,809 90,000 100,000
Interest on Idle Funds
Miscellaneous
Does miscellaneous exceed 10% Total Rec
Total Receipts 95,809 90,000 100,000
Resources Available:106,826 93,400 103,400
Expenditures:
Contractual Services 103,426 90,000 100,000
Cash Forward (2023 column)
Miscellaneous
Does miscellaneous exceed 10% Total Exp
Total Expenditures 103,426 90,000 100,000
Unencumbered Cash Balance Dec 31 3,400 3,400 3,400
2021/2022/2023 Budget Authority Amount:125,000 90,000 100,000
Adopted Budget
Prior Year Current Year Proposed Budget
Tourism and Convention Actual for 2021 Estimate for 2022 Year for 2023
Unencumbered Cash Balance Jan 1 853 853 853
Receipts:
Transient Guest Tax 1,487,353 1,754,000 2,050,417
Interest on Idle Funds
Miscellaneous
Does miscellaneous exceed 10% Total Rec
Total Receipts 1,487,353 1,754,000 2,050,417
Resources Available:1,488,206 1,754,853 2,051,269
Expenditures:
Contractual Services 833,831 841,900 984,200
Interfund Transfers 653,522 912,100 1,066,217
Cash Forward (2023 column)
Miscellaneous
Does miscellaneous exceed 10% Total Exp
Total Expenditures 1,487,353 1,754,000 2,050,417
Unencumbered Cash Balance Dec 31 853 853 853
2021/2022/2023 Budget Authority Amount:1,895,800 1,754,000 2,050,417
144
Appendix A: State Budget Forms: No Tax Levy Funds
City of Salina 2023
FUND PAGE FOR FUNDS WITH NO TAX LEVY
Adopted Budget Prior Year Current Year Proposed Budget
Neighborhood Parks Actual for 2021 Estimate for 2022 Year for 2023
Unencumbered Cash Balance Jan 1 33,821 44,121 39,121
Receipts:
Fees and Charges 10,300 5,000 6,000
Interest on Idle Funds
Miscellaneous
Does miscellaneous exceed 10% Total Rec
Total Receipts 10,300 5,000 6,000
Resources Available:44,121 49,121 45,121
Expenditures:
Capital Outlay 0 10,000 40,000
Cash Forward (2023 column)
Miscellaneous
Does miscellaneous exceed 10% Total Exp
Total Expenditures 0 10,000 40,000
Unencumbered Cash Balance Dec 31 44,121 39,121 5,121
2021/2022/2023 Budget Authority Amount:10,000 10,000 40,000
Adopted Budget
Prior Year Current Year Proposed Budget
Special Parks Actual for 2021 Estimate for 2022 Year for 2023
Unencumbered Cash Balance Jan 1 465,772 245,458 245,458
Receipts:
Alcohol Tax 227,127 174,000 246,300
Interest on Idle Funds
Miscellaneous 193
Does miscellaneous exceed 10% Total Rec
Total Receipts 227,320 174,000 246,300
Resources Available:693,093 419,458 491,758
Expenditures:
Capital Outlay 447,635 174,000 192,500
Cash Forward (2023 column)
Miscellaneous
Does miscellaneous exceed 10% Total Exp
Total Expenditures 447,635 174,000 192,500
Unencumbered Cash Balance Dec 31 245,458 245,458 299,258
2021/2022/2023 Budget Authority Amount:602,000 174,000 192,500
145
Appendix A: State Budget Forms: No Tax Levy Funds
*
City of Salina 2023
FUND PAGE FOR FUNDS WITH NO TAX LEVY
Adopted Budget Prior Year Current Year Proposed Budget
Special Alcohol Actual for 2021 Estimate for 2022 Year for 2023
Unencumbered Cash Balance Jan 1 234 234 234
Receipts:
Alcohol Tax 227,127 174,000 246,300
Interest on Idle Funds
Miscellaneous
Does miscellaneous exceed 10% Total Rec
Total Receipts 227,127 174,000 246,300
Resources Available:227,361 174,234 246,534
Expenditures:
Contractual Services 227,127 174,000 246,300
Cash Forward (2023 column)
Miscellaneous
Does miscellaneous exceed 10% Total Exp
Total Expenditures 227,127 174,000 246,300
Unencumbered Cash Balance Dec 31 234 234 234
2021/2022/2023 Budget Authority Amount:235,000 174,000 246,300
Adopted Budget
Prior Year Current Year Proposed Budget
Tony's Pizza Event Center Actual for 2021 Estimate for 2022 Year for 2023
Unencumbered Cash Balance Jan 1 307,954 643,670 429,070
Receipts:
Interfund Transfers 695,682 710,400 782,446
Donations 299,671
Interest on Idle Funds
Miscellaneous 67,018
Does miscellaneous exceed 10% Total Rec
Total Receipts 1,062,371 710,400 782,446
Resources Available:1,370,325 1,354,070 1,211,516
Expenditures:
Contractual Services 726,655 750,000 775,000
Capital Outlay 175,000 395,000
Cash Forward (2023 column)
Miscellaneous
Does miscellaneous exceed 10% Total Exp
Total Expenditures 726,655 925,000 1,170,000
Unencumbered Cash Balance Dec 31 643,670 429,070 41,516
2021/2022/2023 Budget Authority Amount:740,000 925,000 1,170,000
146
Appendix A: State Budget Forms: No Tax Levy Funds
City of Salina 2023
FUND PAGE FOR FUNDS WITH NO TAX LEVY
Adopted Budget Prior Year Current Year Proposed Budget
FSAB Clean Up Actual for 2021 Estimate for 2022 Year for 2023
Unencumbered Cash Balance Jan 1 0 61,607,417 59,632,417
Receipts:
DOJ Settlement 65,900,000
Interfund Transfer 1,992,794
Interest on Idle Funds 65,998 25,000 35,000
Miscellaneous
Does miscellaneous exceed 10% Total Rec
Total Receipts 67,958,792 25,000 35,000
Resources Available:67,958,792 61,632,417 59,667,417
Expenditures:
Contractual Services 6,351,375 2,000,000 50,000,000
Cash Forward (2023 column)
Miscellaneous
Does miscellaneous exceed 10% Total Exp
Total Expenditures 6,351,375 2,000,000 50,000,000
Unencumbered Cash Balance Dec 31 61,607,417 59,632,417 9,667,417
2021/2022/2023 Budget Authority Amount:67,500,000 60,000,000 50,000,000
Adopted Budget
Prior Year Current Year Proposed Budget
Workers Compensation Actual for 2021 Estimate for 2022 Year for 2023
Unencumbered Cash Balance Jan 1 1,013,032 942,223 761,905
Receipts:
Interfund Transfer 250,000 250,000 300,000
Interest on Idle Funds
Miscellaneous 1,279 100 100
Does miscellaneous exceed 10% Total Rec
Total Receipts 251,279 250,100 300,100
Resources Available:1,264,311 1,192,323 1,062,005
Expenditures:
Contractual Services 322,088 430,418 360,000
Cash Forward (2023 column)
Miscellaneous
Does miscellaneous exceed 10% Total Exp
Total Expenditures 322,088 430,418 360,000
Unencumbered Cash Balance Dec 31 942,223 761,905 702,005
2021/2022/2023 Budget Authority Amount:430,418 430,418 360,000
147
Appendix A: State Budget Forms: No Tax Levy Funds
City of Salina 2023
FUND PAGE FOR FUNDS WITH NO TAX LEVY
Adopted Budget Prior Year Current Year Proposed Budget
Health Insurance Actual for 2021 Estimate for 2022 Year for 2023
Unencumbered Cash Balance Jan 1 3,216,150 3,853,725 4,035,924
Receipts:
Fees and Charges 6,428,331 7,268,999 6,875,000
Interest on Idle Funds
Miscellaneous 24,298 49,500 40,000
Does miscellaneous exceed 10% Total Rec
Total Receipts 6,452,629 7,318,499 6,915,000
Resources Available:9,668,780 11,172,224 10,950,924
Expenditures:
Personnel Services 13,143 15,000
Employee Benefits 766,634 750,000 750,000
Contractual Services 5,035,278 6,186,300 6,305,000
Cash Forward (2023 column)200,000 200,000
Miscellaneous
Does miscellaneous exceed 10% Total Exp
Total Expenditures 5,815,054 7,136,300 7,270,000
Unencumbered Cash Balance Dec 31 3,853,725 4,035,924 3,680,924
2021/2022/2023 Budget Authority Amount:7,151,300 7,136,300 7,270,000
Adopted Budget
Prior Year Current Year Proposed Budget
Water and Sewer Actual for 2021 Estimate for 2022 Year for 2023
Unencumbered Cash Balance Jan 1 17,770,708 21,911,512 17,714,540
Receipts:
Interfund Transfers 255,873 144,400 114,200
Fees and Charges 21,033,768 19,964,700 21,184,000
Interest on Idle Funds
Miscellaneous -337,688 4,000 5,000
Does miscellaneous exceed 10% Total Rec
Total Receipts 20,951,953 20,113,100 21,303,200
Resources Available:38,722,661 42,024,612 39,017,740
Expenditures:
Personnel Services 3,876,062 4,648,862 4,546,785
Commodities 2,722,127 3,178,950 4,120,300
Contractual Services 2,547,699 2,889,720 2,793,573
Capital Outlay 224,847 4,969,000 4,532,716
Interfund Transfers 7,206,305 8,250,840 9,854,260
Cash Forward (2023 column)
Miscellaneous 234,110 372,700 251,700
Does miscellaneous exceed 10% Total Exp
Total Expenditures 16,811,149 24,310,072 26,099,334
Unencumbered Cash Balance Dec 31 21,911,512 17,714,540 12,918,406
2021/2022/2023 Budget Authority Amount:20,606,013 24,310,072 26,099,334
148
Appendix A: State Budget Forms: No Tax Levy Funds
City of Salina 2023
FUND PAGE FOR FUNDS WITH NO TAX LEVY
Adopted Budget Prior Year Current Year Proposed Budget
Golf Course Actual for 2021 Estimate for 2022 Year for 2023
Unencumbered Cash Balance Jan 1 45,761 73,225 105,115
Receipts:
Fees and Charges 789,538 785,000 794,700
Reimbursements 90,841 97,000 98,000
Interest on Idle Funds
Miscellaneous 0
Does miscellaneous exceed 10% Total Rec
Total Receipts 880,378 882,000 892,700
Resources Available:926,139 955,225 997,815
Expenditures:
Personnel Services 501,261 512,279 512,919
Commodities 243,701 250,550 246,050
Contractual Services 82,989 79,481 79,000
Capital Outlay 16,263 2,000 22,000
Interfund Transfers 8,700 5,800 5,800
Cash Forward (2023 column)
Miscellaneous
Does miscellaneous exceed 10% Total Exp
Total Expenditures 852,915 850,110 865,769
Unencumbered Cash Balance Dec 31 73,225 105,115 132,046
2021/2022/2023 Budget Authority Amount:864,570 850,110 865,769
Adopted Budget
Prior Year Current Year Proposed Budget
Sanitation Actual for 2021 Estimate for 2022 Year for 2023
Unencumbered Cash Balance Jan 1 2,154,860 974,391 810,815
Receipts:
Fees and Charges 3,407,884 3,229,000 3,698,220
Interest on Idle Funds
Miscellaneous 830
Does miscellaneous exceed 10% Total Rec
Total Receipts 3,408,714 3,229,000 3,698,220
Resources Available:5,563,574 4,203,391 4,509,035
Expenditures:
Personnel Services 1,129,622 1,338,551 1,431,681
Commodities 377,024 398,440 434,630
Contractual Services 318,385 156,685 133,075
Capital Outlay 1,606,919 278,000 244,500
Interfund Transfers 1,157,233 1,220,900 1,257,050
Debt Service 250,215
Cash Forward (2023 column)
Miscellaneous
Does miscellaneous exceed 10% Total Exp
Total Expenditures 4,589,183 3,392,576 3,751,151
Unencumbered Cash Balance Dec 31 974,391 810,815 757,884
2021/2022/2023 Budget Authority Amount:4,588,617 3,392,576 3,751,151
149
Appendix A: State Budget Forms: No Tax Levy Funds
City of Salina 2023
FUND PAGE FOR FUNDS WITH NO TAX LEVY
Adopted Budget Prior Year Current Year Proposed Budget
Solid Waste Actual for 2021 Estimate for 2022 Year for 2023
Unencumbered Cash Balance Jan 1 5,416,653 6,225,331 6,292,923
Receipts:
Fees and Charges 2,800,241 2,454,000 2,592,300
Interfund Transfers 692,411 612,000 650,000
Interest on Idle Funds
Miscellaneous 78,213 27,000 49,500
Does miscellaneous exceed 10% Total Rec
Total Receipts 3,570,864 3,093,000 3,291,800
Resources Available:8,987,517 9,318,331 9,584,723
Expenditures:
Personnel Services 637,355 727,549 772,517
Commodities 367,797 384,760 426,680
Contractual Services 460,661 524,272 688,205
Capital Outlay 246,017 272,550 1,093,000
Interfund Transfers 595,852 639,010 704,010
Debt Service 445,998 477,267 466,750
Cash Forward (2023 column)
Miscellaneous 8,506
Does miscellaneous exceed 10% Total Exp
Total Expenditures 2,762,186 3,025,408 4,151,162
Unencumbered Cash Balance Dec 31 6,225,331 6,292,923 5,433,562
2021/2022/2023 Budget Authority Amount:3,024,798 3,025,408 4,151,162
150
Appendix A: State Budget Forms: No Tax Levy Funds
City of Salina 2023
FUND PAGE FOR FUNDS WITH NO TAX LEVY
Adopted Budget Prior Year Current Year Proposed Budget
Central Garage Actual for 2021 Estimate for 2022 Year for 2023
Unencumbered Cash Balance Jan 1 313,739 394,426 404,626
Receipts:
Charges for Service 1,625,351 1,510,400 1,790,240
Interest on Idle Funds
Miscellaneous 3,275 4,000 5,000
Does miscellaneous exceed 10% Total Rec
Total Receipts 1,628,626 1,514,400 1,795,240
Resources Available:1,942,365 1,908,826 2,199,866
Expenditures:
Personnel Services 295,163 326,142 353,801
Commodities 1,211,043 1,125,650 1,487,920
Contractual Services 41,306 49,408 30,005
Capital Outlay 428 3,000 1,500
Interfund Transfers
Debt Service
Cash Forward (2023 column)
Miscellaneous
Does miscellaneous exceed 10% Total Exp
Total Expenditures 1,547,939 1,504,200 1,873,226
Unencumbered Cash Balance Dec 31 394,426 404,626 326,640
2021/2022/2023 Budget Authority Amount:1,500,286 1,504,200 1,873,226
151
Appendix A: State Budget Forms: Non-Budgeted Funds
City of Salina NON-BUDGETED FUNDS (A)2023
(Only the actual budget year for 2021 is reported)
Non-Budgeted Funds-A
(1) Fund Name:(2) Fund Name:(3) Fund Name:(4) Fund Name:(5) Fund Name:
Unencumbered Unencumbered Unencumbered Unencumbered Unencumbered Total
Cash Balance Jan 1 2,698,562 Cash Balance Jan 1 6,532,072 Cash Balance Jan 1 626,833 Cash Balance Jan 1 592,865 Cash Balance Jan 1 4,475,038 14,925,371
Receipts:Receipts:Receipts:Receipts:Receipts:
14,947,988 5,473,921 84,356 21,383 4,378,786
Total Receipts 14,947,988 Total Receipts 5,473,921 Total Receipts 84,356 Total Receipts 21,383 Total Receipts 4,378,786 24,906,434
Resources Available:17,646,550 Resources Available:12,005,994 Resources Available:711,189 Resources Available:614,248 Resources Available:8,853,824 39,831,805
Expenditures:Expenditures:Expenditures:Expenditures:Expenditures:
12,894,657 7,191,193 43,568 10,265 880,590
GrantClearingConstructionDonationEndowment
152
Appendix A: State Budget Forms: Non-Budgeted
City of Salina NON-BUDGETED FUNDS (B)2023
(Only the actual budget year for 2021 is reported)
Non-Budgeted Funds-B
(1) Fund Name:(2) Fund Name:(3) Fund Name:(4) Fund Name:(5) Fund Name:
Unencumbered Unencumbered Unencumbered Unencumbered Unencumbered Total
Cash Balance Jan 1 14,259,991 Cash Balance Jan 1 Cash Balance Jan 1 Cash Balance Jan 1 Cash Balance Jan 1 14,259,991
Receipts:Receipts:Receipts:Receipts:Receipts:
8,641,950
Total Receipts 8,641,950 Total Receipts 0 Total Receipts 0 Total Receipts 0 Total Receipts 0 8,641,950
Resources Available:22,901,941 Resources Available:0 Resources Available:0 Resources Available:0 Resources Available:0 22,901,941
Expenditures:Expenditures:Expenditures:Expenditures:Expenditures:
373,063
Total Expenditures 373,063 Total Expenditures 0 Total Expenditures 0 Total Expenditures 0 Total Expenditures 0 373,063
Cash Balance Dec 31 22,528,877 Cash Balance Dec 31 0 Cash Balance Dec 31 0 Cash Balance Dec 31 0 Cash Balance Dec 31 0 22,528,877
22,528,877
Reserve
153
Appendix A:State Budget Forms:
Notice of Budget Hearing
2023
BUDGET SUMMARY
Proposed Budget 2023 Expenditures and Amount of 2022 Ad Valorem Tax establish the maximum limits of the 2023 budget.
Estimated Tax Rate is subject to change depending on the final assessed valuation.
Prior Year Actual for 2021 Current Year Estimate for 2022 Proposed Budget Year for 2023
FUND
General 39,622,482 23.847 45,039,563 23.693 65,833,068 11,729,289 23.693
Debt Service 13,414,879 6.803 6,701,000 6.759 8,914,200 3,346,147 6.759
Library
Special Highway 1,307,483 2,873,193 2,783,418
Sales Tax Capital 7,091,002 11,413,850 13,863,656
Sales Tax Economic Development 1,009,527 395,000 395,000
Arts and Humanities 857,534 993,017 1,027,907
Business Improvement District 103,426 90,000 100,000
Tourism and Convention 1,487,353 1,754,000 2,050,417
Neighborhood Parks 10,000 40,000
Special Parks 447,635 174,000 192,500
Special Alcohol 227,127 174,000 246,300
Tony's Pizza Event Center 726,655 925,000 1,170,000
FSAB Clean Up 6,351,375 2,000,000 50,000,000
Workers Compensation 322,088 430,418 360,000
Health Insurance 5,815,054 7,136,300 7,270,000
Water and Sewer 16,811,149 24,310,072 26,099,334
Golf Course 852,915 850,110 865,769
Sanitation 4,589,183 3,392,576 3,751,151
Solid Waste 2,762,186 3,025,408 4,151,162
Central Garage 1,547,939 1,504,200 1,873,226
Non-Budgeted Funds-A 21,020,274
Non-Budgeted Funds-B 373,063
Totals 126,740,329 30.650 113,191,705 30.452 190,987,106 15,075,435 30.452
27.931
Less: Transfers 18,585,571 28,826,440 32,778,668
Net Expenditure 108,154,758 84,365,265 158,208,438
Total Tax Levied 13,800,000 13,788,584 xxxxxxxxxxxxxxxxxx
Assessed
Valuation 450,264,488 459,861,906 495,049,786
Outstanding Indebtedness,
January 1,2020 2021 2022
G.O. Bonds 63,635,000 65,330,000 67,255,000
Revenue Bonds 10,330,000 9,615,000 8,865,000
Other 6,085,000 7,050,000 0
Lease Purchase Principal 656,261 583,725 489,799
Total 80,706,261 82,578,725 76,609,799
*Tax rates are expressed in mills
**Revenue Neutral Rate as defined by KSA 79-2988
Detailed budget information is available at City Clerk's Office 300 West Ash Street, Room 206 and will be available at this hearing.
NOTICE OF HEARING TO EXCEED REVENUE NEUTRAL RATE AND BUDGET HEARING
The governing body of
City of Salina
will meet on September 12, 2022 at 4:00 PM at City/County Building 300 West Ash Street, Room 107 Salina, KS for the purpose of hearing and
answering objections of taxpayers relating to the proposed use of all funds and the amount of ad valorem tax.
Proposed
Estimated Tax
Rate *
Revenue Neutral Rate**
Expenditures
Actual Tax
Rate * Expenditures
Actual Tax
Rate *
Budget Authority for
Expenditures
Amount of 2022
Ad Valorem Tax
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 %
2021*30.452 13,768,157 12,771,552 92.8%12,840,710 93.3%
2020 30.650 15,226,084 15,028,646 98.7%15,045,546 98.8%
2019 29.720 14,949,484 14,538,092 97.2%14,732,831 98.6%
2018 28.394 13,780,643 13,427,810 97.4%13,590,888 98.6%
2017 26.129 12,728,983 12,381,334 97.3%12,602,044 99.0%
2016 27.311 11,564,876 11,320,197 97.9%11,524,101 99.6%
2015 27.603 11,209,245 10,984,630 98.0%11,169,600 99.6%
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%
*Collections as of June 2022
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
Levy Year Real Estate Property*Utilities Motor Vehicle Valuation
2022 462,443,738 6,926,364 25,613,362 56,545,812 551,529,276
2021 427,513,626 7,162,070 23,975,182 54,589,132 513,240,010
2020 423,970,149 8,250,135 23,451,913 54,687,311 510,359,508
2019 422,175,998 8,626,571 22,113,195 53,336,677 506,252,441
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
Residential Real Estate Estimated Actual
Year Equalization Ratio Value
2021 N/A 3,392,138,959
2020 10.79 3,325,193,918
2019 11.44 3,292,557,745
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
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.
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
2/15/2013 2013-A Internal Improvements 1,360,000 10/1/2028 725,000
7/29/2015 2015-A Revenue and Internal Impr.6,825,000 10/1/2035 4,795,000
7/27/2016 2016-A Internal Improvements 6,570,000 10/1/2036 5,220,000
7/27/2016 2016-B Refunding 13,750,000 10/1/2031 10,190,000
7/27/2016 2017-A Internal Improvements 9,310,000 10/1/2037 7,940,000
11/15/2018 2018-A Internal Improvements 2,090,000 10/1/2033 1,750,000
4/24/2019 2019-A Internal Improvements 11,090,000 10/1/2039 10,440,000
4/29/2020 2020-A Internal Improvements 5,210,000 10/1/2035 4,715,000
11/30/2020 2020-B Refunding 8,450,000 10/1/2036 7,615,000
4/29/2021 2021-A Internal Improvements 7,645,000 10/1/2040 7,645,000
9/8/2021 2021-B Refunding 6,500,000 10/1/2034 6,220,000
4/28/2022 2022-A Internal Improvements 7,840,000 10/1/2042 7,840,000
75,095,000$
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.
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.
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.
Date Issued Purpose Amount of Issue Final Maturity Amount Outstanding
12/21/2018 Special District Sales Tax 18,250,000$ 12/1/2038 17,735,000
12/21/2018 Special District Sales Tax 4,320,000 12/1/2038 4,320,000
9/11/2019 Refunding-Improvements 10,330,000 10/1/2031 8,865,000
Project
Number Purpose Year Originated
Final
Payment Date Original Amount
Amount
Outstanding
KDHE 2629 Water 2014 8/1/2034 9,330,000$ 5,286,080$
KDHE 2917 Water 2019 2/1/2040 32,000,000$ 28,762,474$
KDHE 2957 Water 2019 2/1/2040 4,250,000$ 3,820,016$
KDHE 2997 Water 2020 8/1/2041 4,250,000$ 4,065,028$
KDHE 2050 Sewer 2020 3/1/2035 2,250,000$ 1,931,578$
KDHE 2049 Sewer 2020 9/1/2042 31,500,000$ 31,500,000$
75,365,176$
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.
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 reimburse itself for cash support-
ed projects in the amount of $3,375,000 as well as providing general obligation note and/or bond funding for
approximately $5 million for Fire Station 4 Relocation and other smaller CIP projects. Borrowing amounts
above do not include future subdivision improvement projects financed with general obligation bonds paya-
ble as to both principal and interest in part from special assessments levied upon the benefitted property.
The City typically undertakes such projects after receiving and reviewing a valid petition from property own-
ers.
Year
Bonds
Outstanding
31-Dec
Debt to Assessed
Valuation
Debt to
Estimated
Actual
Valuation
U.S. Census
Population Debt Per Capita
2020 $ 65,330,000 13 1.96% 46,550 $ 1,403.44
2019 58,170,000$ 11.53%1.78%46,550 1,261.22$
2018 54,885,000$ 11.25%1.74%46,716 1,174.87$
2017 59,985,000$ 12.46%1.94%46,994 1,276.44$
2016 56,875,000$ 12.03%1.87%47,336 1,201.52$
162
APPENDIX D:
Financial Policies
163
Appendix D: Financial Policies
164
Appendix D: Financial Policies
165
Appendix D: Financial Policies
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Appendix D: Financial Policies