2003 Budget in Brief
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:l3111Ø NI.l.3fJønø
CITY COMMISSION
KRISTIN M. SEATON
MAYOR
DEBORAH P. DIVINE
COMMISSIONER
DON HEATH
COMMISSIONER
ALAN E. JILKA
COMMISSIONER
MONTE D. SHADWICK
COMMISSIONER
DENNIS M. KISSINGER
CITY MANAGER
MICHAEL W. MORGAN
DEPUTY CITY MANAGER
City of
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Salina
JASON A. GAGE
ASSISTANT CITY MANAGER
City of
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Salina
City-County Building
300 West Ash Street
P.O. Box 736
Salina, KS 67402-0736
CITY COMMISSION
KRISTIN M. SEATON, MAYOR
DEBORAH P. DIVINE
DON HEATH
ALAN E. JILKA
MONTE D. SHADWICK
CITY MANAGER
DENNIS M. KISSINGER
TELEPHONE (785) 309-5700
FACSIMILE (785) 309-5711
February 1,2003
Dear Interested Citizen:
We are pleased to provide you with a copy of the 2003 City of Salina
Budget in Brief It has been a city goal to provide our citizens with a brief,
plain-language summary of the City's revenue and expenditure budget,
which guides our service delivery system. By publishing the 11 th annual
Budget in Brief, we are meeting that goal.
As a member of the community, you are a key component in the local
government process. You are at the top of our organization chart. We hope
this publication is informative and helps you in your community participa-
tion, whether that role leads you to leadership positions or other Salina
partnerships.
We would like broad distribution ofthis important public information.
Additional copies are available to you or others. We welcome your com-
ments or suggestions regarding this effort at a Budget in Brief
Thank you for your continued hard work and willingness to contribute
your time, energy and talents to our community. We look forward to
working with you in the future.
Sincerely,
â:- A'¡¿;~f
Dennis M. Kissinger
City Manager
TABLE OF CONTENTS
PAGE
I. INTRODUCTION
2
II. OPERATING EXPENDITURES
4-15
III. CAPITAL IMPROVEMENTS
16
IV. DEBT SERVICE
17
V. ANTICIPATED REVENUES
18-19
VI. BUDGET SUMMARY
20
VII. ORGANIZATIONAL CHART
21
VIII. TAX LEVY COMPARISON
22-24
Otyof
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Salina
2
2003
City of Salina
Budget Introduction
The total approved City of Salina budget for 2003 anticipates expenditures of
$52,404,600, excluding internal transactions. The total budget is comprised of: an
operating budget of$41 ,036,597; a capital budget of$5,529, 159; and a debt service
budget of $5,838,844.
The budget funds the general operation of the City programs such as police, fire,
streets, parks and recreation through the General Fund. Activities are financed
primarily by the property tax, sales tax, vehicle and franchise taxes and various
fees.
Enterprise funds are also funded in the operating budget. Enterprise funds are
expected to be self-sufficient, relying on charges for service. They comprise just
over one-fourth of the total city budget. The four enterprise funds which the City
of Salina operates are: Sanitation (residential trash collection); Solid Waste
(landfill); Municipal Golf Course; and Water/Wastewater.
Retirement of the City's outstanding debt is also a component of the 2003 budget.
This debt is made up of municipal bonds, issued to pay for major capital
improvement projects. This year, 11 percent of the budget will go into paying debt
service. All General Obligation debt is scheduled to be retired within lO or 15 years.
All Revenue bonds for the Enterprise funds are scheduled to be retired within 20
years. The City of Salina remains well under all laws and standards for prudent
amounts of municipal debt outstanding, and the City's bonds carry excellent ratings
from national bond rating services.
The capital budget provides funds for the construction of major City facilities and
infrastructure by cash when municipal bonds are not used, and for the replacement
of vehicles and equipment. This budget represents 11 percent of the total City
budget for 2003. It is financed through fees, general taxes, gasoline taxes and other
budgeted revenues.
City of
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3
2003 Budget Summary
All Funds, All Activities
Tax Supported Enterprise Percent of
Funds Funds All Other Funds Total Total
Operating Budget:
General Government $ 2,113,120 $ 2,113,120 4%
Public Safety $12,461,436 $12,461,436 24%
Public Works $ 3,652,974 $ 351,708 $ 4,004,682 8%
Recreation and Culture $ 3,473,239 $ 832,019 $1,306,692 $ 5,611,950 11%
Public Health, Sanitation,
and Welfare $ 792,316 $ 3,090,986 $ 131,924 $ 4,015,226 8%
Community and Economic
Development $ 3,276,829 $ 943,000 $ 4,219,829 8%
Water and Wastewater $9,231,883 $9,231,883 18%
Other $ 525,763 $5,987,276 $ 6,513,039 12%
Total Operating Budget $26,295,677 $13,154,888 $8,720,600 $48,171,165
Less Internal Transactions $(2.939.718) $(3.638.618) $ (556.232) $(7.134.568)
Net Operating Budget $23.355.959 $ 9.516.270 $8.164.368 $41.036.597 78%
Capital Budget: $ 1,827,984 $ 2,017,600 $1,683,575 $ 5,529,159 11%
Debt Service Budget $ 3,322,526 $ 2,516,318 $ 5,838,844 11%
Total Budget (Net of
Internal Transactions) $28,506,469 $14,050,188 $9,847,943 $52,404,600 100%
Percent of Total 54.4% 26.8% 18.8% 100%
BUDGET EXPENDITURES
Debt $5,839
Operating
Budget
$41,037
Capital
Budget
$5,529
(Thousands)
4
OPERATING BUDGET
All Other Funds
$8,721---
/1
Enterprise Funds
$13,155
Tax Supported
_Funds
$26,295
(Thousands)
Operating Budget Expenditures
Tax Supported Funds - $26,295,677
PUBLIC SAFETY
Police Chief: Jim Hill
Fire Chief: Darrell Eastin
Deputy City Manager/Development Services: Michael Morgan
Budget:
$12,461,436
DESCRIPTION:
The City of Salina will spend nearly 47 percent of the anticipated expenditures in the tax
funds to support Public Safety. Covered under Public Safety is: Police, Municipal Court,
Fire and Building Services.
The Police Department performs a myriad of duties and activities in the interest of
protecting and serving the public. In striving to make Salina a safe community, thepolice
personnel will continue to maintain high visibility and frequent contact with the public.
The Fire Department shares in the responsibility for protecting lives and property. In 2003,
the Fire Department will continue to maintain a high-level readiness for prompt and efficient
response to fires, emergency medical calls and other types of emergencies.
The City's Building Services Department helps assure the safety of buildings and other
structures through plan review, construction inspection and fair, effective administration of
Building, Electrical and Plumbing Codes.
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GENERAL GOVERNMENT
City Attorney: Greg Bengtson
Finance and Administration Director: Rodney Franz
Human Resources Director: Jason Gage
Budget:
$2,113,120
DESCRIPTION:
General government includes those departments that primarily engage in providing admin-
istration supervision and support to the other departments of the City. Covered under
General Government is: City Commission, City Manager, Legal, Finance and Human
Resources.
The Finance Department provides for professional planning, accounting and control of all
financial matters. Accounts payable, accounts receivable, investments, contracts, payroll,
purchasing, temporary and long-tenn financing are processed by the Finance Department.
The Human Resources Department is responsible for administering employee benefit
programs, policies and procedures, recruitment and selection, grievance procedures,
evaluations and all personnel records and files for 500 full-time equivalent employees.
General Government also includes an amount for contingencies and a salary and benefit
reserve.
PUBLIC WORKS
Director of Engineering & General Services: Shawn O'Leary
Budget:
$3,652,974
DESCRIPTION:
The City of Salina will allocate 13 percent ofthe anticipated expenditures in the tax funds
to support Public Works. Public Works includes those departments engaged primarily in
the design, construction and maintenance of physical facilities for public use, excluding
those used for recreation. The primary tax -supported divisions of Public Works include:
Engineering, Streets and Traffic Safety.
The Street Division is the largest of the several divisions within the Department of
Engineering & General Services. It is responsible for street cleaning and maintenance,
including repair of utility cuts. Streets, bridges and stonn sewers are costly to repair. The
cost of maintaining and protecting these facilities has become increasingly challenging;
however, neglect results in far greater costs when replacement or major repair becomes
necessary. The first concern ofthe Street Division in the winter months is clearing the snow
and ice from the arterial and collector streets for ambulances, police, and fire vehicles so
each can reach all areas ofthe community.
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COMMUNITY and ECONOMIC DEVELOPMENT
Director of Planning and Community Development: Dean Andrew
Human Relations Director: Kaye Crawford
Budget:
$3,276,829
DESCRIPTION:
The Community and Economic Development function includes those departments en-
gaged in planning for and implementation ofthe physical and economic development ofthe
community. This includes funding for various partnerships with other public and private
agencies within the City.
Tax supported activities include the Planning and Community Development Department,
Neighborhood Services, Human Relations and outside agency support. The USD 305
Technology sales tax transfer is also included here.
Plannin¡¡:
The Division of Planning and Community Development provides planning and enforce-
ment services related to various aspects of community development, and also includes the
Neighborhood Services Division. The planning function provides staff support to the
Salina Planning Commission, Heritage Commission 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 assure amore orderly and attractive community.
Human Relations
The Human Relations Department enforces City anti-discriminational ordinances and
enhances public information and understanding regarding civil rights, equal opportunity
and fair housing in cooperation with and partially funded by federal and state agencies.
City of
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RECREATION and CULTURE
Director of Parks and Recreation: Steve Snyder
Director of Arts and Humanities: Barbara Koostra
Budget:
$3,473,239
DESCRIPTION:
Recreation and Culture includes those departments providing cultural and recreational
opportunities to our citizens. Tax supported departments within this area are Parks,
Neighborhood Center, Swimming Pool, Recreation, Arts and Humanities and the Smoky
Hill Museum.
Recreation
The Recreation Division is responsible for providing a year-round diversified recreation
program for all citizens of Salina, including participation programs, community services
programs and special events. Programming is provided to all ages and groups, with specific
programs for senior citizens and special populations. Program types include: athletics,
instructional, artistic and natural resource education. Most adult recreation programs are
fully self-supporting from fees. Youth and general programs are partially self-supporting.
Parks
The Parks Division is responsible for the maintenance of all park grounds and landscaping,
including parkways and landscaped median strips. The Parks Division also operates and
maintains all buildings and facilities related to the parks. The City presently owns 24 parks
totaling 628.5 acres.
Cultural
The Arts and Humanities Commission promotes and encourages public programs to
further the public awareness of and interest in the artistic and cultural development of the
City. It also serves in an advisory capacity to the City Commission, City Manager and
Director of Arts in matters of public cultural policy. The Smoky Hill Museum is a
Division of the Arts and Humanities Department.
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HEALTH and WELFARE
Director of City-County Health Department: Position Vacant - to be filled in 2003
Director of Parks and Recreation Department: Steve Snyder
Budget:
$792,316
DESCRIPTION:
Health, Sanitation and Welfare includes those activities that contribute to or enhance the Public
Health and Sanitation for the community. Tax supported activities ofthe City-County Health
Department and the Gypsum Hill Cemetery.
The City-County Health Departmentprovides for the physical health and welfare of Salina
and Saline County by providing immunizations, vaccinations, nursing care and administering
the Animal Shelter. It is governed by an appointed Board of Health and is supported
by the City of Salina, Saline County, and state and federal contributions. The City of
Salina budget share is $650,241 of the total 2003 Health Department budget.
This activity in the City budget also provides for the care, maintenance and operation
of Gypsum Hill Cemetery, situated atMarymount Road and Glen Avenue. Thecemetery
currently has more than 15,000 graves on 47 acres with a budget of $142,075. This operation
is managed through the Parks and Recreation Department, to assure excellent building and
grounds maintenance.
OTHER
Budget:
$525,763
DESCRIPTION:
This allocation covers interfund transactions, data processing charges and an allowance for
miscellaneous employee costs.
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Total Operating Budget Expenditures
Tax Supported Funds
General Government:
City Commission Related
City Manager's Office
Legal
Finance
Human Resources
Contingency, Salary Reserve, Earned Leave
City-County Building Rent
$ 112,370
465,818
112,000
463,882
252,533
450,000
256.517
$ 2,113,120
$ 5,748,758
924,832
5,263,589
524.257 12,461,436
$ 599,092
1,532,362
578,165
176,730
726,625
40.000 3,652,974
$1,173,132
60,496
79,599
1,296,965
358,400
350,325
154.322 3,473,239
$ 287,155
313,070
212,168
2.464.436 3,276,829
$ 142,075
650.241 792,316
Public Safety
Police
Municipal Court
Fire and EMS
Building Services
Public Works
Engineering
Street
Traffic Control
Flood Works
Buildings, General Improvements
ADA Compliance
Recreation and Cultural
Parks
Neighborhood Centers
Swimming Pools
Recreation
Arts and Humanities
Smoky Hill Museum
Bicentennial Center Benefits
Community and Economic Development
Planning
Neighborhood Services
Human Relations
Agency Contracts (780)
Health and Welfare
Cemetery
City-County Health Department
Other
Unallocated Employee Cost
Quasi-External Transfers
Data Processing Charges
Operating Transfers Out
$
62,000
118,951
179,812
165.000
525,763
TOTAL
$26.295.677
8.04%
47.39%
13.89%
13.21%
12.46%
3.01%
2.00%
100.00%
10
OPERATING BUDGET
Tax Supported
Funds
$26,295
(Thousands)
Operating Budget Expenditures
Enterprise Funds - $13,154,888
Enterprise funds in the City are those funds whose quasi-business operations are supported
entirely by charges for services. The City operates four enterprise funds.
HEALTH and SANITATION
Director of Engineering and General Services: Shawn 0 'Leary
Director of Utilities: DonHoff
Budget:
$3,090,986
There are two enterprise funds engaged in this activity: Sanitation and Solid Waste.
Sanitation
DESCRIPTION:
The Sanitation Fund operating budget is $1 ,630,965. This Division ofthe Engineering and
General Services Department is responsible for the efficient, systematic collection and disposal
of garbage, trash and similar waste materials originating from residential sanitation customers.
This Division is self-supporting from fees paid by users of the service. As a self-supporting
function, the efficiency ofthe Sanitation Division can be measured against its private sector
counterparts. No property tax monies are devoted to this activity. Since 1997, the Sanitation
Division has collected yard waste separately and takenitto a compost site operated by a private
contractor.
Solid Waste
DESCRIPTION:
The Solid Waste fund operating budget is $1 ,460,021. The City-owned and City-operated
landfill, located southwest of Salina on Burma Road, provides solid waste disposal facilities
forallSalineCounty. The service is solely financed from per-ton disposal fees collected from
users of the Landfill. No tax monies are devoted to this activity. This function is also responsible
for operating the City's Household Hazardous Waste facility located at 315 East Elm. The
Household Hazardous Waste facility accepts residential wastes which include: household
cleaners, paint products, pesticides and automotive products. There is no charge for this
servIce.
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RECREATION
Director of Parks & Recreation: Steve Snyder
Budget:
$832,019
Golf Course
DESCRIPTION:
The Salina Municipal Golf Course is located on 137 acres of land and opened in 1970. It
consists of a modem, well maintained 18-hole golf course and a 6-hole par 3 course, which
openedin2001. Approximately 50,000 rounds of golf are played each year. The amount
of expenditures is directly related to the revenue generated from the play at the course.
This budget provides for a realistic level of expenditures based upon the expected level
of play.
WATER and WASTEWATER
Director of Utilities: Don Hoff
Budget:
$9,231,883
DESCRIPTION:
The Water and Wastewater Divisions (which are structurally located within the Department
of Utilities) are combined into one municipal utility responsible for operating the City's water
and wastewater systems. The Water and Wastewater Divisions are self-supporting from
user charges collected from water and wastewater utility customers. No tax monies are
diverted to the utility. Collectively, the divisions make a $582,000 payment in lieu of
franchise taxes to the General Fund.
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OPERATING BUDGET
12
All Other Funds
$8,721 -- (f
/~
Enterpris. Funds
$13,154
Operating Budget Expenditures
All Other Funds - $8,720,600
PUBLIC WORKS
Budget:
$351,708
Special Gas Fund
Director of Engineering and General Services: Shawn 0 'Leary
DESCRIPTION:
In 1983, the State Legislature provided fora two cent per gallon increase in the state gasoline
tax starting July 1, 1983, followed by an additional one cent increase in January 1, 1984. The
first two cents are dedicated to the special City and County highway fund. Other increases in
the gas tax since then have been divided with 65 percent going to the state and 35 percent going
to the City-County fund. Revenues derived by Salina from this source are used in street
maintenance. The $351,708 noted in this section refers only to the operating and supply costs.
An additional $1 ,290,000 in gas tax funds is used for capital maintenance projects such as
asphalt overlay, slurry seal, concrete street reconstruction and traffic signal installation.
RECREATION and CULTURE
Budget:
$1,306,692
Bicentennial Center Fund
Bicentennial Center Manager: Keith Rawlings
DESCRIPTION:
The mission of the Bicentennial Center is to provide a regional hospitality center for events
that will stimulate the Salina economy and enhance the quality oflife for both the community
and the region. It has become well established as amulti-purpose building serving a wide range
offunctions on a local, regional, state and national level. During a typical year, events at
the Bicentennial Center range from local arts and craft exhibits to monster trucks. TheCenter
encompasses small meetings of 30, to banquets for 1,200. Events range from high school,
college and professional sports to trade show, concerts and Broadway performances. The
majorityoftheBicentennial Center operating budget is supported through user fees, with a
portion of transient guest tax monies also going to the facility.
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HEALTH and WELFARE
Budget:
$131,924
Special Alcohol Fund
DESCRIPTION:
The 1982, State Legislature made substantial changes in this fund with 25 percent of all
taxes on alcohol sales collected in Salina to remain with state government to assist in
enforcement activities. Of the remaining 75 percent collected, one-third, or $130,000,
goes to the Special Alcohol Fund. The City of Salina enters into contracts with local social
agencies to fmance substance abuse prevention and treatment programs and services related
to activities under this program.
COMMUNITY and ECONOMIC DEVELOPMENT
Budget:
$943,000
Business Improvement District #1 Fund
DESCRIPTION:
The BID encompasses a substantial portion of the City central business district with
approximately 68 percent of its funding of$120,000 provided by those within the district.
In 1985, the BID initiated amajor physical rehabilitation project. Now completed, the
BID concentrates on maintaining the physical improvements and promoting downtown
economic development.
Tourism and Convention Fund
DESCRIPTION:
A five percent transient guest tax is levied upon the gross receipts derived from motel!
hotel sleeping accommodations, generating a budget of$ 77 5,000 per year. The revenue is
for the promotion of conventions and tourism in Salina. By written contract with the City
of Salina, the Salina Area Chamber of Commerce operates the Convention and Tourism
Bureau with 60 percent of guest tax revenues ($465,000). An additional $310,000 goes
to Bicentennial Center convention marketing and facilities improvements.
Fair Housin2 Fund
DESCRIPTION:
The City receives an annual grant from the U. S. Department of Housing and Urban
Development to further fair housing in the community. The Salina Human Relations
Department is responsible for administering this program with a budget of$86,000.
City Of
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OTHER ACTIVITIES
Budget
$5,987,276
Risk Manal:ement
Risk Management Director: Michael W Morgan
DESCRIPTION:
In addition to providing centralized accounting for the City's insurance and risk
management expenses, this fund also permits efficient and proper management ofthe
City's risks. Risk Management entails not only insurance, but also efforts to minimize
the potential exposure of the City, its employees, its patrons and general public to
various conditions and situations which could result in potential damage to persons or
property. The annual operation budget for this fund is $321,101, and is derived from
fees assessed against other city departments, and from recovery from third parties.
Workers' Compensation Reserve
Workers' Compensation Coordinator: Jason A. Gage
DESCRIPTION:
A resolution adopted by the City Commission on March 25, 1991, created a
reserve fund to permit the City to be approved by the State of Kansas as a self-
insurer under the Workers' Compensation Act beginning May 1, 1991. This year,
2003 will be the 12th full year for the City to participate in the program. The reserve
fund allows the City to be self-reliant in all phases of workers' compensation,
providing savings to the taxpayers. Taxpayer savings to date are estimated at over
$1.7 million for the 11 year period. The annual operation budget, excluding reserves
for extraordinary losses is $250,000.
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Central Garage Fund
Director of Engineering and General Services: Shawn 0 'Leary
DESCRIPTION:
The Central Garage account is a "housekeeping" or internal service fund. All of
the City's motorized and vehicular equipment, except the Fire Department's equip-
ment, as well as certain Saline County vehicles, are maintained by the Central Garage.
This includes repair work, gasoline, oil, tires and service. The various departments
are charged through this fund for the service performed at the Central Garage or
specialized service done by contract. The annual operation budget is $972,361.
Computer Technology
Director of Computer Technology: JackRolfs
DESCRIPTION:
The Computer Technology Department is an internal service department that
provides technical services for both the City of Salina and Saline County. This
department has a budget of $806,314 and seven (7) employees. The support
provided includes system management, user support, progamming, PC repair, and
training services to all the various departments of the City of Salina, Saline County and
the District Court. The department provides support for two IBM AS/400 host
computer systems, personal computers, terminals, printers, software, local area
networks, wide area network, Intranet and Internet sites.
Employee Health Care Fund
Health Insurance Program Administrator: Michael W Morgan
DESCRIPTION:
In 1997, the City of Salina began self-insuring health and dental costs. Participating
agencies include: City of Salina, Salina Public Library, Salina-Saline County Health
Department, Salina Housing Authority and Salina Airport Authority. The annual
budget is $3,637,500.
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2003 Capital Budget - Use of Funds
The capital budget provides cash funding for streets, public buildings, major equipment,
land and other capital assets which are of significant value. Major projects in the City's
Capital Improvement Plan (such as the South Ninth Street Corridor Street and Drainage
project) are financed through municipal bonds with the annual bond payments included in
the Debt Service budget.
In addition to projects funded by bonds, the 2003 budget provides $5,529,209 in
improvements using cash funds. A copy of the City of Salina's five-year Capital
Improvement Plan, including bonded and non-bonded projects, is available on request.
Major 2003 projects include:
Vehicle and Equipment Replacements
Park Improvements
Street Resurfacing/Rehabilitation and Various Curb and Gutter Replacements
Sidewalk Improvements
Public Building Repairs and Improvements
Computer/Technology Improvements
Water and Wastewater System Improvements
Entryway and Median Improvements
Storm Water Projects and Planning
Traffic Signal Upgrades
2003 Capital Budget Source of Funds
The capital budget is largely financed through fees, gasoline taxes, sales taxes and property
taxes. Funding for the 2003 capital budget has been derived from the following sources:
Enterprise fund service charges
Other funding sources (including gasoline tax)
Other general revenues, including property and sales tax
Total
$2,017,650
1,683,575
1,827,984
$5,529,209
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DEBT SERVICE
Tax Supported
Funda
$3,323
Debt Service Budget
The Debt Service budget provides the funds necessary to retire the City's outstanding
bonded indebtedness. Debt in this category consists primarily of general obligation
bonds used to pay the cost of various public improvements to streets and to facilities for
police and fire protection, parks and recreation, drainage and flood protection. Streets,
utility lines and improvements in new subdivisions are completed by the City, bonded, and
repaid by special assessments on the lots benefitting from the improvements.
Tax Supported Funds
Debt Service Funding
2003
Property Tax
Special Assessments
Motor Vehicle Tax
Other Revenue
Carryover Surplus
TOTAL
$1,837,264
1,193,000
215,648
60,000
16.614
$3,322,526
Enterprise Fund
Debt Service Funding
2003
Water and Wastewater Fees
Golf Course Fees
Solid Waste Fees
$2,236,940
25,455
253.923
TOTAL
$2,516,318
TOTAL CITY DEBT SERVICE
$5.838.844
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2003 Anticipated Revenue
The City budget is financed through a wide variety of revenues. The Tax Supported Funds
receive most of their revenue from various taxes. The Enterprise Funds are supported
mainly by charges for services. The remaining funds ofthe City are supported by several
revenue types. For 2003, the City anticipates total revenues to be about $50,699,000.
Tax Supported Funds
The activities of the tax supported funds are supported by a variety of revenue sources.
For2003, the total anticipated tax revenues for these funds are $23,600,549, with non tax
revenue contributing $5,631,473. Sales taxes now make up 53 percent of tax revenues
(25 percent of all city revenues). The property tax accounts for 32 percent of tax revenues
(15 percent of all city revenues). The 2003 City property tax is 24.218 mills per thousand
dollar valuation on taxable property. A mill levy is a tax assessed on real property. A one
mill increase would raise $1.00 for every $1,000 of the assessed value of real property.
For example, a house assessed at $11,000 (a market value of$100,000) would be taxed
$11.00 at a 1 mill level.
Enterprise Funds
Enterprise Funds are to be self-supporting based upon the revenue received for services
rendered. Thus, these funds do not receive any tax revenues. Total fee revenue for all
enterprise funds is $16,431,060. Water and wastewater revenues of $11,980,510 make
up 74% of anticipated fee revenues, and 22% of total 2003 revenues. The remainder of
fee revenue comes from Golf Course fees ($888,600), Sanitation fees ($1,706,350), and
Landfill charges ($1,855,600).
All Other Funds
Some of these funds have dedicated revenues which must be used in a specific manner.
The $1 ,550,000 from the gas tax must be used for street construction, repair or maintenance.
The $775,000 from the transient guest tax must be used for tourism and convention
development. Other revenues represent fees for services. The Bicentennial Center will
collect about $823,000 from charges for services. Total anticipated revenues for all these
funds is $5,035,918.
City Of
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2003 Anticipated Revenues
All Funds
Amount
Percent
Taxes
Sales $12,434,820 25%
Property 7,572,540 15%
Franchise 1,895,000 4%
Vehicle 923,189 2%
Transient Guest 775,000 2%
Total Taxes $23,600,549 46%
Fees:
Water $6,459,860 13%
Wastewater 5,032,650 10%
Sanitation 1,694,350 3%
Solid Waste 1,800,600 4%
Bicentennial Center 823,000 2%
Golf Course 838,900 2%
Recreation 449,500 1%
Ambulance 608,000 1%
Computer Technology 232,225 1%
Other 759.512 0%
Total Fees $18,698,597 37%
Miscellaneous:
Intergovernmental 3,319,852 7%
Fines 1,200,000 2%
Special Assessments 1,193,000 2%
Interest 715,000 2%
Other 1.972.002 4%
Total Other Revenues $ 8,399,854 17.9%
Total Anticipated Revenues $50,699.000 100.00%
City Of
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20
2003 Budget Summary and Cash Position
All Funds
Estimated Estimated 2003 Net Estimated
January 1 2003 Anticipated Transfers December 31
Balance Revenues (+) Expenditures (-) In/(Out) Balance
Tax Supported Funds:
General $4,617,835 $23,754,753 $24,171,829 649,934 $ 4,200,759
Employee Benefits 579,313 3,568,828 3,651,832 (1,944,777) 496,309
Flood & Drainage 159,695 347,404 400,000 0 107,099
Utility 0 0 0 0 0
Special Liability 0 0 0 0 0
Bond and Interest 933,795 3,205,912 3,222,526 0 917,181
Total Tax Supported $6,290,638 $30,876,897 $31,446,187 $(1,294,843) $ 5,721,348
Enterprise Funds:
Sanitation $ 452,547 $ 1,706,350 $ 1,758,465 $ (889,570) $ 400,432
Solid Waste 1,283,047 2,305,000 2,229,044 77,390 1,359,003
Golf Course 115,942 888,600 867,474 (107,020) 137,068
Water and Wastewater 5,062,417 12,135,650 12,833,823 (2,114,878) 4,364,244
Total Enterprise $6913 953 $17,035,600 $17,688,806 $(3,034,078' $ 6,260,747
Other Budgeted Funds:
Busi. ImprovementDist. $ 0 $ 82,000 $ 82,000 $ (17,000) $ 0
Tourism 0 775,000 775,000 (310,000) 0
Neighborhood Parks 117,410 22,000 0 0 139,410
Special Parks 68,814 146,424 100,000 0 115,238
Special Alcohol 0 131,924 131,924 0 0
Special Gasoline 395,447 1,550,000 1,641,708 0 303,739
Bicentennial Center 266,091 1,268,000 1,329,817 412,324 204,274
Risk Management 122,810 265,791 322,601 221,791 66,000
Worker's Compo Reserve 824,703 222,350 250,000 192,350 797,053
Central Garage 187,789 962,498 988,811 916,818 161,476
Computer Technology 494,535 804,520 1,058,814 431,671 240,241
Fair Housing 65,683 66,000 86,000 (56,000) 45,683
Employee Health Care 978,013 3,624,564 3,637,500 2,519,967 965,077
Total Other Funds $ 3,521,295 $ 9,921,071 $10,404,175 $ 4,328,921 $ 3,038,191
Total All Budgeted Funds 1$16725886 $57 883 568 $59,539,168 $ 0 $15,020,286
Less Interfund Transactions $ 0 $ 7,134,568 $ 7,134,568 $ 0 0
Total Net Interfund Trans. $50 699 000 $52 404 600
City Of
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21
(
City of Salin.a
)
CITY COMMISSION
Kristin Seaton, Mayor
Deborah Divine
Don Heath
Alan Jilka
Monte Shadwick
Municipal Court Judge
Robert Thompson
Development Services
Coordination
Building Services
City Attorney
Greg Bengtson *
Municipal Court
Administration
Planning & Development
Dean Andrew
Risk Management
Fire Suppression
EMS
Codes/Inspection
Public Education
Operations
Food & Beverage
Businessrricket Office
IOn"""
City Prosecutor
Jennifer Wyatt
Human Resources
Administration
Computer Technology
Jack Rolfs
Human Relations
Kaye Crawford
Engineering
Design/Inspection
Traffic
General Services
Streets
Flood Works
Traffic Control
Central Garage
Sanitation
Water & Wastewater
Water Treatment & Dist.
Wastewater Collectrrreat.
Solid Waste (Landfill)
City Clerk
Accounting
Utility Accounting
Treasurer
Museum
Arts Education
Arts Services
River Festival
Horizons Grants Program
Community Art & Design
* Contract Position
Patrol
Investigations
91 If Communications
Internal Affairs
Swimming Pools
Golf Course
Neighborhood Centers
Parks
Recreation
Forestry
Cemetery
Building Maintenance
City Property Tax Levys
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Salina
Mills
60
10
51.69
50
47A2
44.39
40
36.01
33.27
30
25.57
24.09
20
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City Mill Levy
January 2003
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200
180
160
140
120
100
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Total Property Tax Levys
~
Mills
83.58
168,67
160.18
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150.44 149.39 147.02
80
60
40
20
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Total Tax Levy
January 2003
120
100
80
60
40
20
0
salina
Mills
City of Salina
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Notes:
January 2003
Historical Analysis
Local Property Tax
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2. 1992 to 1993 reflects school finance fonnula change.
3. 1999 to 2000 reflects school facility bond issue.
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Salina
February 2003
For More Information Contact:
City Manager's Office
Room 202, City-County Building
300 West Ash
Salina, Kansas
Website: www.ci.salina.ks.us
(785) 309-5700
TDD (785) 309-5747
or
Finance Department
Room 206, City-County Building
300 West Ash
Salina, Kansas
(785) 309-5735
Produced by: Rodney Franz and LaDonna Bennett