2002 Budget in Brief
BUDGET IN BRIEF
2002
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
JASON A. GAGE
ASSISTANT CITY MANAGER
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. JlLKA
MONTE D. SHADWICK
CITY MANAGER
DENNIS M. KISSINGER
TELEPHONE (785) 309-5700
FACSIMILE (785) 309-571 I
February 1,2002
Dear Interested Citizen:
We are pleased to provide you with a copy of the 2002 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 10th 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 of this important public information.
Additional copies are available to you or others. We welcome your com-
ments or suggestions regarding this tenth 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,
~ Ah
Dennis M. Kissinger
City Manager
TABLE OF CONTENTS
I. INTRODUCTION
II. OPERATING EXPENDITURES
III. CAPITAL IMPROVEMENTS
IV. DEBT SERVICE
V. ANTICIPATED REVENUES
VI. BUDGET SUMMARY
VII. ORGANIZA TIONAL CHART
VIII. TAX LEVY COMPARISON
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2002
City of Salina
Budget Introduction
The total approved City of Salina budget for 2002 anticipates expenditures of
$52,017,744, excluding internal transactions. The total budget is comprised of: an
operating budget of$39,316,216; a capital budget of$6,492,377; and a debt service
budget of $6,209,151.
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 2002 budget.
This debt is made up of municipal bonds, issued to pay for major capital
improvement proj ects. This year, 12 percent ofthe budget will go into paying debt
service. All General Obligation debt is scheduled to be retired within 10 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 12 percent of the total City
budget for 2002. It is financed through fees, general taxes, gasoline taxes and other
budgeted revenues.
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2001 Budget Summary
All Funds, All Activities
Tax Supported Enterprise Percent of
Funds Funds All Other Funds Total Total
Operating Budget:
General Government $ 2,036,847 $ 2,036,847 4%
Public Safety $11,705,770 $11,702,770 23%
Public Works $ 3,398,483 $ 339,645 $ 3,738,128 7%
Recreation and Culture $ 3,297,992 $ 830,195 $1,333,398 $ 5,461,585 10%
Public Health, Sanitation,
and Welfare $ 762,535 $ 2,863,033 $ 126,842 $ 3,757,410 7%
Community and Economic
Development $ 3,565,456 $ 938,000 $ 4,503,456 9%'
Water and Wastewater $ 8,317,967 $ 8,317,967 16%
Other $ 765,227 $5,725,456 $ 6,490,683 12%
Total Operating Budget $25,532,310 $12,016,195 $ 8,463,341 $46,011,846
Less Internal Transactions $(2.925.847) $(3.147.339) $ (622.444) $(6.695.630)
Net Operating Budget $22.606.463 $ 8.868.856 $ 7.840.897 $39.316.216 76%
Capital Budget: $ 2,068,077 $ 2,614,200 $1,810,100 $ 6,492,377 12%
Debt Service Budget $ 3,314,490 $ 2,894,661 $ 6,209,151 12%
Total Budget (Net of
Internal Transactions) $27,989,030 $14,377,717 $ 9,650,997 $52,017,744 100%
Percent of Total 53.8% 27.6% 18.6% 100%
BUDGET EXPENDITURES
Debt $6,209
Operating
Budget $39,316
Capital Budget
$6,492
(Thousands)
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OPERATING BUDGET
All Other À
Funds $8,463
Tax Supp.
Enterprisei". Funds
Funds .-- $25,532
$12,016 (Thousands)
Operating Budget Expenditures
Tax Supported Funds - $25,532,310
PUBLIC SAFETY
Police Chief: Jim Hill
Fire Chief: Darrell Eastin
Budget:
$11,705,770
DESCRIPTION:
The City of Salina will spend nearly 23 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, the police
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 2002,
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.
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GENERAL GOVERNMENT
City Attorney: Greg Bengtson
Finance and Administration Director: Rodney Franz
HumanResourcesDirector: Jason Gage
Budget:
$2,036,847
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- term 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 0 'Leary
Budget:
$3,398,483
DESCRIPTION:
The City of Salina will allocate 13 percent of the 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 storm 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 of a'
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COMMUNITY and ECONOMIC DEVELOPMENT
Director of Planning and Community Development: DeanAndrew
Human Relations Director: Kaye Crawford
Budget:
$3,565,456
DESCRIPTION:
The Community and Economic Development function includes those departments en-
gaged in planning for and implementation of the 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.
Plannin2
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 a more 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.
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RECREATION and CULTURE
Director of Parks and Recreation: Steve Snyder
Director of Arts and Humanities: Barbara Koostra
Budget:
$3,297,992
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 facili ties 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 ofthe Arts and Humanities Department.
The Smoky
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HEALTH and WELFARE
Director of City-County Health Department: Paul Richardson
Director of Parks and Recreation Department: Steve Snyder
Budget:
$762,535
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 Department provides 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 $626,758 of the total 2002 Health Department budget.
This activity in the City budget also provides for the care, maintenance and operation
of Gypsum Hill Cemetery, situated at Marymount Road and Glen Avenue. The cemetery
currently has more than 15,000 graves on47 acres with a budget of $135,777.
OTHER
Budget:
$765,227
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
TOTAL
$ 109,370
470,484
107,000
439,625
250,146
400,000
260.022
$ 2,036,847 8%
$5,324,182
866,675
5,079,407
435.506 11,705,770 46%
$ 552,794
1,377 ,548
564,516
173,416
690,209
40.000 3,398,483 13%
$ 1,093,858
64,073
74,558
1,238,665
354,528
323,959
148.341 3,297,992 13%
$ 263,294
305,466
199,896
2.796.800 3,565,456 14%
$ 135,777
626.758 762,535 3%
$ 150,000
10,000
224,765
380.462 765,227 3%
$25,532,310 100%
Public Safety
Police
Municipal Court
Fire and EMS
Building Services
Public Works
Engineering
Street
Traffic Control
Flood Warks
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
OPERA TING BUDGET
All Other
':.~~~;"~ 8- T~;::;:
$12,016 (Thousands)
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Operating Budget Expenditures
Enterprise Funds - $12,016,195
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:
$2,868,033
There are two enterprise funds engaged in this activity: Sanitation and Solid Waste.
Sanitation
DESCRIPTION:
The Sanitation Fund operating budget is $1 ,552,839. 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 ofthe service. As a self-supporting
function, the efficiency of the 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 taken itto a compost site operated by a private
contractor.
Solid Waste
DESCRIPTION:
The Solid Waste fund operating budget is $1 ,315,194. The City-owned and City-operated
landfill, located southwest of Salina on BuTI11a Road, provides solid waste disposal facilities
for all Saline County. The service is solely financed from per-ton disposal fees collected from
users ofthe 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:
$830,195
Golf Course
DESCRIPTION:
The Salina Municipal Golf Course, which opened in 1970, is located on 137 acres of land.
It is a modem, well maintained 18-hole golf course. 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:
$8,317,967
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 $320,000 payment in lieu of
franchise taxes to the General Fund.
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OPERATING BUDGET
All Other
'~.~;~;;. T~;:E:
$12,016 (Thousands)
Operating Budget Expenditures
All Other Funds - $8,463,331
PUBLIC WORKS
Budget:
$339,645
Special Gas Fund
Director of Engineering and General Services: Shawn 0 'Leary
DESCRIPTION:
In 1983, the State Legislature provided for a two cent per gallon increase in the state gasoline
tax starting July 1, I 983,followedby 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 $339,645 noted in this section refers only to the operating and supply costs.
An additional $1 ,340,000 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:
$1,333,398
Bicentennial Center Fund
Bicentennial Center Manager: KeithRawlings
DESCRIPTION:
The mission of the Bicentennial Center is to provide a regional hospitality center for events
thatwill stimulate the Salina economy and enhance the quality oflife for both the community
and the region. It has become well established as a multi-purpose building serving a wide range
of functions 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 Broadwayperfonnances. The
majority of the Bicentennial 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:
$126,842
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 $113,000,
goes to the Special Alcohol Fund. The City of Salina enters into contracts with local social
agencies to finance substance abuse prevention and treatment programs and services related
to activities under this program.
COMMUNITY and ECONOMIC DEVELOPMENT
Budget:
$938,000
Business Improvement District #1 Fund
DESCRIPTION:
The BID encompasses a substantial portion of the City central business district with
most of its funding of $82,000 provided by those within the district. In 1985, the
BID initiated a major physical rehabilitation project. Now completed, the BID concentrates
on maintaining the physical improvements and promoting downtown economic devel-
opment.
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$81 ,000.
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OTHER ACTIVITIES
Budget
$5,725,456
Risk Mana2ement
DESCRIPTION:
In addition to providing centralized accounting for the City's insurance and risk manage-
ment expenses, this fund also pennits efficient and proper management of the City's risks.
Risk Management entails not only insurance, but also efforts to minimize the potential
exposure ofthe 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 $266, 101, and is derived from fees assessed against other
city departments, and from recovery from third parties.
Workers' Compensation Reserve
DESCRIPTION:
A resolution adopted by the City Commission on March 25, 1991, created a reserve
fund to pennit 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, 2002 will be the 11 th
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 10 year period. The
annual operation budget, excluding reserves for extraordinary losses is $245,000.
Miscellaneous
DESCRIPTION:
This classification includes activities and funds that are not otherwise classifiable. A
substantial portion ofthese funds represent internal transfers from other operating accounts
of the City of Salina.
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Central Gara::e Fund
Director of Engineering and General Services: Shawn 0 'Leary
DESCRIPTION:
The Central Garage account is a "housekeeping" or internal service fund. All ofthe City's
motorized and vehicular equipment, except the Fire Department's equipment, 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 $950,759.
Computer T echnolo2}'
Director of Computer Technology: Joe Paugh
DESCRIPTION:
The Computer Technology Department is a shared City/County service function. The
department provides system management, user support, programming and training service
to all the various departments at the City of Salina, Saline County and the District Court.
The Department uses an IBM AS/400 Computer. All in all, the department manages 800
devices including 450 PCs, 300 printers, 10 LANs (local area network) and one WAN
(wide-area network). The annual operating budget is $751,096.
Employee Health Care Fund
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
$3,512,500.
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2002 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 2002 budget provides $6,492,377 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 2002 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
Neighborhood Improvements: Including One New Neighborhood Parks
Entryway and Median Improvements
Storm Water Projects and Planning
Traffic Signal Upgrades
2002 Capital Budget Source of Funds
The capital budget is largely financed through fees, gasoline taxes, sales taxes and property
taxes. Funding for the 2002 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
$2,614,200
1,810,000
2,068,077
$6.492.377
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DEBT SERVICE
~Tax Supp.
Enterprise Funds
Funds $3,314
$2,895
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
2002
Property Tax
Special Assessments
Motor Vehicle Tax
Other Revenue
Carryover Surplus
TOTAL
$1,789,968
1,220,000
198,832
80,000
25.690
$3,314,490
Enterprise Fund
Debt Service Funding
2002
Water and Wastewater Fees
Golf Course Fees
Solid Waste Fees
$2,597,993
26,415
270.253
TOTAL
$2,894,661
$6.209.151
TOT AL CITY DEBT SERVICE
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2002 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 2002, the City anticipates total revenues to be about $50,134,070.
Tax Supported Funds
The activities of the tax supported funds are supported by a variety of revenue sources.
For 2002, the total anticipated tax revenues for these funds are $22,238,895, with non tax
revenue contributing $5,750,135. Sales taxes now make up 53 percent of tax revenues
(24 percent of all city revenues). The property tax accounts for30 percent of tax revenues
(14 percent of all city revenues). The 2002 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 $15,582,150. Water and wastewater revenues of $11,498,150 make
up 74% of anticipated fee revenues, and 22% of total 2002 revenues. The remainder of
fee revenue comes from Golf Course fees ($870,500), Sanitation fees ($1,645,000), and
Landfill charges ($1 ,568,500).
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 $813,000 from charges for services. Total anticipated revenues for all these
funds is $5,145,178.
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2002 Anticipated Revenues
All Funds
Amount
Percent
Taxes
Sales $12,291,000 25%
Property 7,071,218 14%
Franchise 2,195,000 4%
Vehicle 906,677 2%
Transient Guest 775,000 2%
Total Taxes $23,238,895 46%
Fees:
Water $6,465,500 13%
Wastewater 5,032,650 10%
Sanitation 1,645,000 3%
Solid Waste 1,568,500 3%
Bicentennial Center 813,000 2%
Golf Course 870,500 2%
Recreation 431,500 1%
Ambulance 575,000 1%
Computer Technology 247,314 1%
Other 218.603 0%
Total Fees $17,867,567 36%
Miscellaneous:
Intergovernmental 3,547,861 7%
Fines 1,000,000 2%
Special Assessments 1,220,000 2%
Interest 1,026,131 2%
Other 2.233.616 4%
Total Other Revenues $ 9,027,608 18.9%
Total Anticipated Revenues $50.134.070 100.00%
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2002 Budget Summary and Cash Position
All Funds
Estimated Estimated 2002 Net Estimated
January 1 2002 Anticipated Transfers December 31
Balance Revenues (+) Expenditures (-) In/(Out) Balance
Tax Supported Funds:
General $5,021,168 $23,074,207 $23,802,047 72,768 $ 4,293,328
Employee Benefits 744,410 3,278,758 3,498,340 (1,825,765) 524,828
Flood & Drainage 215,747 331,107 398,200 0 148,654
Utility 0 0 0 0 0
Special Liability 0 0 0 0 0
Bond and Interest 784,355 3,190,600 3,216,290 0 758,665
Total Tax Supported $6,765,680 $29,874,672 $30,914,877 $(1,752,997) $ 5,725,475
Enterprise Funds:
Sanitation $ 513,563. $ 1,675,000 $ 1,677,639 $ (862,134) $ 510,924
Solid Waste 1,244,178 2,070,000 1,928,447 119,541 1,385,731
Golf Course 60,706 911,700 874,610 (112,769) 97,796
Water and Wastewater 5,080,048 12,210,650 13,044,360 (1,711,077) 4,246,338
Total Enterprise $6 898 495 $16,867,350 $17,525,056 $(2,566,439' $ 6,240,789
Other Budgeted Funds:
Busi. ImprovementDist. $ 0 $ 82,000 $ 82,000 $ (17,000) $ 0
Tourism 0 775,000 775,000 (310,000) 0
Neighborhood Parks 95,330 22,000 0 0 117,330
Special Parks 134,112 130,216 100,000 0 164,328
Special Alcohol 13,126 113,716 126,842 0 0
Special Gas 328,383 1,600,000 1,679,645 0 248,738
Bicentennial Center 312,545 1,339,000 1,444,848 403,922 206,697
Risk Management 157,970 230,000 267,601 190,000 120,369
Worker's Compo Reserve 880,776 220,000 245,000 162,290 855,776
Central Garage 111,438 980,998 954,909 934,650 137,527
Computer Technology 306,513 945,117 1,004,096 602,787 247,534
Fair Housing 79,052 67,631 81,000 (51,000) 65,683
Employee Health Care 931,981 3,582,000 3,512,500 2,403,787 1,001,481
Total Other Funds $ 3,351,226 $10,087,678 $10,273,441 $ 4,319,436 $ 3,165,463
Total All Budgeted Funds $17015401 $56.829.700 $58,713,374 $ 0 $15,131,727
Interfund Transactions $ 0 $ 6,695,630 $ 6,695,630 $ 0 0
Total Inc. Interfund Trans. $50.134.070 $52017744
-
21
City of Salina
~
Development Services
Coordination
Risk Management
Health Insurance
Fire Suppression
EMS
Codesllnspection
Public Education
CITY COMMISSION
Kristin Seaton, Mayor
Deborah Divine
Don Heath
Alan Jilka
Monte Shadwick
Engineering
Design/Inspection
Traffic
General Services
Streets
Flood Works
Traffic Control
Central Garage
Sanitation
Operations
Food & Beverage
Business/Ticket Office
Water & Wastewater
Water Treatment & Dist.
Wastewater Collect./Treat.
Solid Waste (Landfill)
Patrol
Investigations
9111Communications
Internal Affairs
City Clerk
Accounting
Utility Accounting
Treasurer
Museum
Arts Education
Arts Services
River Festival
Horizons Grants Program
. Contract Position
Swimming Pools
Golf Course
Neighborhood Ctrs.
Parks
Recreation
Forestry
Cemetery
Building Maintenance
(Rev. 1/02)
City Property Tax Levys
!¡.
Mills
60 -.r.",,'
10
42.46 40.65 40.23 39.28
56Al
50
40
36.55 35.88
30
31.83 30.96 30.93 30.02
24.73 24.22
20
0
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City Mill Levy
January 2002
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January 2002
!J.
Total Property Tax Levys
Mills
200
180
160
140
120
100
80
60
40
20
0
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Total Tax Levy
120 Mills
100
80
60
40
20
0
Historical Analysis
Local Property Tax
City of SaUna
£aline County
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January 2002
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1. 1989 to 1990 reflects reappraisal rollback.
2. 1992 to 1993 reflects school finance fonnula change.
3. 1999 to 2000 reflects school facility bond issue.
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IV
+:-
February 2002
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, Rocky Bumgarner and LaDonna Bennett.
@ Printed on
Recycled
Paper