2001 Budget in Brief
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BUDGET IN BRIEF
2001
CITY COMMISSION
ALAN E. JILKA
MA YOR
KRISTIN M. SEATON
VICE-MA YOR
DON HEA TH
COMMISSIONER
LARR Y L. MA THE WS
COMMISSIONER
MONTE D. SHAD WICK
COMMISSIONER
DENNIS M. KISSINGER
CITY MANAGER
MICHAEL W. MORGAN
DEPUTY CITY MANAGER
JASON A. GAGE
ASSISTANT CITY MANAGER
Cny-County Hu¡Jdmg
300 West Ash Street
P.O. Box 736
Salina, KS 67402-0736
CITY COMMISSION
ALAN E. JlLKA. MAYOR
DON HEATH
LARRY L MATHEWS
KRISTIN M. SEATON
MONTE D. SHADWICK
CITY MANAGER
DENNIS M KISSINGER
TELEPHONE (785) 826-7250
FACSIMILE (785) 826-7248
February 1, 2001
Dear Interested Citizen:
Weare pleased to provide you with a copy of the 2001 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 9th 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
comments or suggestions regarding this ninth 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,
~~~
Ci ty Manager
City of Salina
STATEMENT OF MANAGEMENT VALUES
Salina is a city that blends the best 0/ traditional values/rom itspast with aprogressivespirit
toward its future. As managers for the City 0/ Salina, we are proud to serve all of its citizens
in maintaining and enhancing the high quality of life which characterizes our city. In
performing our duties toward this end, the following set of management values describes our
philosophy anä guides our actions:
WE VALUE OUR COMMITMENT TO CITIZENS
We believe that our citizens expect and deserve the best possible public service. We
strive to meet those expectations with fairness, effectiveness,etTicie.ncy, 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 determination 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
goais 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 constituencies 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 entitled to a supportive work environment that
encourages excellence and professional and personal growth.
WE VALUE EFFECTIVE COMMUNICATION
We are committed to maintaining candid, open communication among city statl,
elected officials and the general public. Such an on-going process is vital to a
healthy, progressive and trusting attitude within our municipal organization and
the community.
WE VALUE PROFESSIONAL ETHICS
We affirm that personal integrity characterized by honesty, compassion, fairness
and confidentiality 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.
Reaffirmed on October 28, 1991.
T ABLE OF CONTENTS
PAGE
I. INTRODUCTION
2
II. OPERATING EXPENDITURES
4-15
III. CAPIT AL IMPROVEMENTS
16
IV. DEBT SERVICE
17
V. ANTICIPATED REVENUES
18-19
VI. BUDGET SUMMARY
20
VII. ORGANIZATIONAL CHART
21
VIII. TAX LEVY COMPARISON
22-23
2
2001
City of Salina
Budget Introduction
The total approved City of Salina budget for 200 1 anticipates expendi-
tures of$51 ,047,526, excluding internal transactions. The total budget
is comprised of: an operating budget of$39,028, 1 03; a capital budget
of$5,891,689; and a debt service budget of$6,127,734.
The budget funds the general operation of the City programs such as
police, fire, streets, parks and recreation through the General Employee
Benefit Funds. 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 W ater/W astewater.
Retirement of the City's outstanding debt is also a component of the
2001 budget. This debt is made up of municipal bonds, issued to pay for
major capi tal improvement proj ects. This year, 12 percent of the 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 repre-
sents 12 percent of the total City budget for 200 1. 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 $ 2,138,351 $ 2,138,351 4%
Public Safety $11,702,414 $11,702,414 23%
Public Works $ 3,239,293 $ 358,145 $ 3,597,438 7%
Recreation and Culture $ 3,285,860 $ 835,732 $1,267,107 $ 5,378,699 11%
Public Health, Sanitation,
and Welfare $ 731,159 $ 2,863,833 $ 122,207 $ 3,717,199 7%
Community and Economic
Development $ 3,410,035 $1,013,547 $ 4,423,582 9%
Water and Wastewater $ 8,221,562 $ 8,221,562 16%
Other $ 666,679 $5,703,374 $ 6,370,053 12%
Total Operating Budget $25,173,791 $11,911,127 $ 8,464,380 $45,549,298
Less Internal Transactions $ (985.522) $ (563.100) $(4.972.573) $(6.521.195)
Net Operating Budget $24.188.269 $11.348.027 $3.491.807 $39.028.103 76%
Capital Budget: $1,680,000 $2,412,589 $2,799,100 $5,891,689 12%
Debt Service Budget $2,305,899 $ 2,821 ,835 $6,127,734 12%
Total Budget (Net of
Internal Transactions) $29,174,168 $16,582,451 $5,290,907 $51,047,526 100%
Percent of Total 57.2% 32.5% 10.4% 100%
BUDGET EXPENDITURES
Capital
Budget $5,892
Operating
Budget
$39,028
(Thousands)
4
OPERATING BUDGET
All Other Funds
$8,464 j,
Tax Supp. Funds
$25,173
En""'prlse Funds t-
$11,911 (Thousands
Operating Budget Expenditures
Tax Supported Funds - $25,173,191
PUBLIC SAFETY
Police Chief: Jim Hill
Interim Fire Chief: Steve Moody
Budget:
$11,702,414
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, 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 200 1,
the Fire Department will continue to maintain ahigh-level readiness for prompt and efficient
response to fires, emergency medical calls and other types of emergencies.
FAST FACTS
1.
Emergency Communications Center personnel answered over 26,363 emer-
gency (911)callsin2000.
2.
Second Watch l3 :OOp.m. - 11 :00 is the Police Department's busiest shift,
while3:00p.m.-4:00p.m.is the est hour of the day. Demandforpolice
service is greater on Friday than any other day ofthe week.
5
GENERAL GOVERNMENT
City Attorney: Greg Bengtson
Finance and Administration Director: Rodney Franz
Human Resources Director: Jason Gage
Budget:
$2,138,351
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 0 'Leary
Budget:
$3,239,293
DESCRIPTION:
The City of Salina will allocate 13 percent ofthe anticipated expenditures in the tax funds
to support Public Works. The public works and sanitation 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 andstonn 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 maj or repair becomes
necessary. The first concern ofthe Street Di vision 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 DEVELOPMENT
Director of Planning and Community Development: Dean Andrew
Human Relations Director: Kaye Crawford
Budget:
$3,410,035
DESCRIPTION:
The Community and Economic Development function includes those departments engaged
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 405
Technology sales tax transfer is also included here.
Plannine
The Division ofPlanni,ng and Community Developmentprovides planning and enforcement
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 infonnation and understanding regarding civil rights, equal opportunity and
fair housing in cooperation with and partially funded by federal and state agencies.
BUDGET HIGHLIGHTS:
In 1998, voters approved a one-fourth cent sales tax to be dedicated to technology
improvements in our school system. In 200 1, the City of Salina will collect and transfer to
the school system $2,020,000 for this purpose. The school tax will sunset June 30, 2004.
Some other agencies and projects supported include renovation of the Fox Theatre,
Industrial and Commercial Development activity with the Salina Chamber of Commerce,
support for Skyfire, the Municipal Band and Public transportation agencies.
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RECREATION and CULTURE
Director of Parks and Recreation: Steve Snyder
Director of Arts and Humanities: Martha Rhea
Budget:
$3,285,860
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, Swim 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.
Park's
The Parks Division is responsib Ie 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 ofthe
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.
1.
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HEAL TH and WELFARE
Director of City-County Health Department: Paul Richardson
Director of Parks and Recreation Department: Steve Snyder
Budget:
$731,159
DESCRIPTION:
Health, Sanitation and W elfareincludes those activities that contribute to or enhance the Public
Health and Sanitation forthe 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 $598,646 of the total 2001 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 graveson47 acres with a budget of $132,513.
OTHER
Budget:
$666,679
DESCRIPTION:
This allocation covers interfund transactions, data processing charges and an allowance for
miscellaneous employee benefits.
9
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
$ 108,870
456,668
106,900
508,581
242,073
460,000
255.259
$ 2,138,351 8.49%
$5,349,150
871,540
5,057,721
424.003 11,702,414 46.49%
$ 458,574
1,341,193
557,966
177,338
664,222
40.000 3,239,293 12.87%
$ 1,083,236
62,129
89,808
1,247,713
341,595
316,186
145,193 3,285,860 13.05%
$ 289,484
281,716
198,835
620,000
2.020.000 3,410,035 13.55%
$ 132,513
598.646 731,159 2.90%
$ 50,000
129,414
224,765
262.500 666,679 2.65%
$25,173,791 100%
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 Improvements
Human Relations
Agency Contracts (780)
USD Technology Tax
Health and Welfare
Cemetery
City-County Health Department
Other
Employee Benefits
Quasi-External Transfers
Data Processing Charges
Operating Transfers Out
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OPERATING BUDGET
All Other Funds
$8,464 ~
Tax Supp. Fund
Enterprise - $25,173
Funds $11,911
Thousands
Operating Budget Expenditures
Enterprise Funds - $11,911,127
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.
HEAL TH and SANITATION
Director of Engineering and General Services: Shawn O'Leary
DirectorofUtilities: Don Hoff
Budget:
$2,863,833
There are two enterprise funds engaged in this activity: Sanitation and Solid Waste.
Sanitation
DESCRIPTION:
The Sanitation Fund operating budget is $1 ,525,767. 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 efficiencyofthe Sanitation Division can be measured against its private sector
counterparts. No property tax monies are devoted to this activity. Since 1997, the Sanitation
Divisionhas collected yard waste separately and taken it to a compost site operated by a private
contractor.
Solid Waste
DESCRIPTION:
The Solid Waste fund operating budget is $1 ,338,066. The City-owned and City-operated
landfill, located southwest of Salina on Bunna Road, provides solid waste disposal facilities
far 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
sefVlce.
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RECREA TION
Director of Parks & Recreation: Steve Snyder
Budget:
$825,732
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 W ASTEW A TER
Director of Utilities: Don Hoff
Budget:
$8,220,562
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 $299,000 payment in lieu of
franchise taxes to the General Fund.
FAST FACTS
1.
In 2000, the City of Salina pumped and treated over 2.36 billion gallons ofwater
from underground wells and the Smoky Hill River!
2.
On July 14,2000, Salina used over 13 million gallons of water. This was the
highest usage-day of the year.
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OPERATING BUDGET
All Other Funds
58,464 g
~ Tax Supp. Funds
Enterprise"""'-- 525,173
Funds$ll,911
(Thousands)
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Operating Budget Expenditures
All Other Funds - $8,464,380
PUBLIC WORKS
Budget:
$358,145
Special Gas Fund
Director of Engineering and General Services: Shawn O'Leary
DESCRIPTION:
In 1983, the State Legislature provided for a 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 $358, 145 noted in this section refers only to the operating and supply costs.
An additional $1 ,360,000 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:
$1,267,107
Bicentennial Center Fund
Bicentennial Center Manager: Keith Rawlings
DESCRIPTION:
The mission oftheBicentennial Center is to provide a regional hospitality center for events
thatwill stimulate the Salina economy and enhance the qualityoflife for the community and
the region. It has become well estab Ii shed as a multi -purpose building serving a wide range of
functions on a local, state, regional and national level. This past year, events at the Bi Center have
ranged from local arts and craft exhibits to the Globetrotter's basketball games, and from
concerts by headliner country music artists to concerts by classic rock groups. Themajority
ofthe Bicentennial Center operating budget is supported through user fees, with a portion
oftransient guest tax monies also going to the facility.
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HEAL TH and WELFARE
Budget:
$122,207
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 $11,000,
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:
$1,013,457
Business Improvement District #1 Fund
DESCRIPTION:
The BID encompasses a substantial portion of the City central business district with
most of its funding of $83,547 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 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$850,000 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 ($51 0,000). An additional $340,000 goes
to Bicentennial Center convention marketing and facilities improvements.
FairHousin2Fund
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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Budget
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OTHER ACTIVITIES
$5,703,374
DESCRIPTION:
This classification includes activities and funds that are not otherwise classifiable. A
substantial portion ofthese funds represent internal transfers from other operating accounts
ofthe City of Salina.
Risk Manaeement
.
DESCRIPTION:
In addi tion to providing centralized accounting for the Ci ty' s insurance and risk manage-
ment expenses, this fund also pennits efficient and proper management ofthe 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 $292,601, 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, 2001 will be the 8th
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 $2,000,000 for the 8 year period. The annual
operation budget, excluding reserves for extra ordinary losses is $261,000.
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Central Garaee Fund
Director of Engineering and General Services: Shawn O'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 r~pair
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 $889,133.
Computer Technoloey
Director of Computer Technology: David Larrick
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 $686,140.
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
$3,574,500.
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CAPITAL BUDGET
Enlorprise Fund.
52,411
Tax Supp. Funds ~ All one, Funds
51,799 51,680
(Thousands)
2001 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. Maj orproj ects in the City's Capital
Improvement Plan (such as the South Ohio 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 2001 budget provides $5,891,689 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 2001 projects include:
,
Vehicle and Equipment Replacements
Park Improvements
Street ResurfacinglRehabilitation and Various Curb and Gutter Replacements
Sidewalk Improvements
Public Building Repairs and Improvements
Computerffechnology Improvements
Water and Wastewater System Improvements
Neighborhood Improvements: Including Two New Neighborhood Parks
Entryway and Median Improvements
Storm Water Projects and Planning
Traffic Signal Upgrades
Schilling and Centennial Intersection Design
2001 Capital Budget Source of Funds
The capital budget is largely financed through fees, gasoline taxes, sales taxes and property
taxes. Funding for the 2001 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
$2,412,589
1,799,100
1,680,000
$5,891,689
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DEBT SERVIC E
Enterprise
Funds 2,822
Tax Supp.
Funds 3,306
(Thousands)
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
2001
Property Tax
Special Assessments
Motor Vehicle Tax
Other Revenue
Carryover Surplus
TOTAL
$1,610,522
1,220,000
218,165
80,000
177,212
$3,305,899
Enterprise Fund
Debt Service Funding
2001
Water and Wastewater Fees
Golf Course Fees
Solid Waste Fees
$1,994,395
27,536
799,904
TOTAL
$2,821,835
TOTAL CITY DEBT SERVICE
$6,127,734
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2001 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 2001, the City anticipates total revenues to be about $49,111,726.
Tax Supported Funds
The activities of the tax supported funds are supported by a variety of revenue sources.
For 2001, the total anticipated tax revenues for these funds are $22,396,146, with non
tax revenue contributing $5,553,737. Sales taxes now make up 53 percent of tax revenues
(24 percent of all city revenues). The property tax accounts for31 percentoftax revenues
(14 percent of all city revenues). The 200 I City property tax is 24.365 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 $11,000 (a market value of$l 00,000) would be taxed
$10.00 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 $15,196, I 00. Water and wastewater revenues of $11,034,500 make
up 62% of anticipated fee revenues, and 22% of total 200 I revenues. The remainder of
fee revenue comes from Golf Course fees ($909,200), Sanitation fees ($1,700,000), and
Landfill charges ($1 ,552,400).
All Other Funds
Some of these funds have dedicated revenues which must be used in a specific manner.
The $1,600,000 from the gas tax must be used for street construction, repair or
maintenance. The $850,000 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 $81 0,000 from charges for services. Total anticipated revenues
for all these funds is $5,211,544.
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2001 Anticipated Revenues
All Funds
Amount Percent
Taxes:
Sales $11,840,000 24.11
Property 6,938,249 14.13
Franchise 1,780,000 3.62
Vehicle 987,897 2.01
Transient Guest 850,000 1.73
Other 0 0.00
$22,396,146 45.60%
Fees:
Water $6,184,500 12.59
Wastewater 4,850,000 9.88
Sanitation 1,700,000 3.46
Solid Waste 1,552,400 3.16
Bicentennial Center 810,000 1.65
Golf Course 909,200 1.85
Recreation 415,000 .85
Ambulance 575,000 1.17
Infonnation Services 232,225 .47
Other 470,000 .96
17,698,325 36.04%
Intergovernmental 3,585,512 7.30%
Fines 1,000,000 2.04%
Special Assessments 1,200,000 2.44%
Interest 1,196,131 2.44%
Other 2,035,613 4.14%
Total Anticipated Revenues
$49,111,727
100.00%
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2001 Budget Summary and Cash Position
All Funds
Estimated Estimated 2001 Net Estimated
January 1 2001 Anticipated Transfers December 31
Balance Revenues (+) Expenditures (-) In/(Out) Balance
Tax Supported Funds:
General $4,430,978 $22,767,188 $23,192,525 (90,877) $ 4,005,641
Employee Benefits 1,206,833 2,818,851 3,421,266 (1,859,481) 604,418
Flood & Drainage 125,185 318,879 338,200 0 105,864
Utility 0 0 0 0 0
Special Liability 0 0 0 0 0
Bond and Interest 745,392 3,030,487 3,207,699 0 568,180
Total Tax Supported $6,508,388 $28,935,405 $30,159,690 $(1,050,358) $ 5,284,103
Enterprise Funds:
Sanitation $ 406,859 $ 1,735,000 $ 1,662,067 $ (838,696) $ 479,792
Solid Waste 1,280,847 2,090,000 2,607,970 154,403 762,877
Golf Course 76,,843 925,400 920,557 (108,787) 81,686
Water and Wastewater 3,907,587 11,763,000 11,954,957 (1,590,467) 3,715,630
Total Enterprise $5.672.136 $16,513,400 $17,145,551 $(2,383,547~ $ 5,039,985
Other Budgeted Funds:
Busi. ImprovementDist. $ 547 $ 82,000 $ 82,547 $ (17,000) $ 0
Tourism 0 850,000 850,000 (340,000) 0
Neighborhood Parks 74,709 22,000 0 0 96,709
Special Parks 122,383 128,000 100,000 0 150,383
Special Alcohol 10,707 111,500 122,207 0 0
Special Gas 278,705 1.675,000 1,658,145 0 295,560
Bicentennial Center 412,939 1,366,000 1,413,207 451,664 365,732
Risk Management 147,486 245,115 292,601 205,115 100,000
Worker's Compo Reserve 994,346 199,180 261,000 149,180 882,526
Central Garage 16,934 947,998 889,133 895,497 75,799
Computer Technology 153,612 945,117 939,140 608,283 159,589
Fair Housing 72,421 52,631 81,000 (51,000) 44,052
Employee Health Care 707,663 3,559,576 3,574,500 2,432,166 692,739
Total Other Funds $2,942,A52 $10,184,117 $10,263,480 $ 4,333,905 $ 2,863,089
Total All Budgeted Funds $15 122976 $55,632,922 $57,568,721 $ 0 $13,187,177
Interfund Transactions $ 0 $ 6,521,195 $ 6,521,195 $ 0 0
Total Inc. Interfund Trans. $49 111 727 $51 047526
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City of Salina
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CITY COMMISSION
Alan JUka, Mayor
Don Heath
Larry Mathews
Kristin Seaton
Monte Shadwick
Risk Management
Health Insurance
Engineering
Design/Inspection
Traffic
General Services
Streets
Flood Works
Traffic Control
Central Garage
Sanitation
Fire Suppression
EMS
Codes/Inspection
Public Education
Operations
Food & Beverage
Business/Ticket Office
City Clerk
Accounting
Utility Accounting
Treasurer
. Contract Position
Municipal Court Judge
Phil Shaffer
City Attorney
Greg Bengtson.
Municipal Court
Administration
City Prosecutor
Jennifer Wyatt
Human Resources
Administration
ComputerTechnology
David Larrick
Water & Wastewater
Water Treatment & Dist.
Wastewater Collect/Treat.
Solid Waste (Landfill)
Museum
Arts Education
'Arts Services
River Festival
Horizons Grants
Program
Patrol
Investigations
9l1/Communications
Internal Affairs
Swimming Pools
Golf Course
Neighborhood Ctrs.
Parks
Recreation
Forestry
Cemetery
Building Maintenance
(Rev. 1/24/01)
City Property Tax Levys
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Mills
60 "56.77 56.32
54.29
50
44.15
40
30
2V' .86
20
10
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City Mill Levy
January 2001
January 2001
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Total Property Tax Levys
Mills
200
II
183.80
11-
180
160
140
120
100
80
60
40
20
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Total Tax Levy
120
Mills
100
Historical Analysis
Local Property Tax
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80
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60
40
City of Salina
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Saline County
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Notes:
January 2001
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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February 2001
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) 826-7250
TDD (785) 826-7333
or
Finance Department
Room 206, City-County Building
300 West Ash
S alina, Kansas
(785) 826-7240
Produced by: Rodney Franz, Rocky Bumgarner and LaDonna Bennett.
* Printed on
Recycled
Paper