2004 Budget in Brief
BUDGET IN BRIEF
2004
.
I
Salina
CITY COMMISSION
ALAN E. JILKA
MAYOR
DEBORAH P. DIVINE
COMMISSIONER
DONNIE D. MARRS
COMMISSIONER
MONTE D. SHAD WICK
COMMISSIONER
PAUL G. WEBB
COMMISSIONER
DENNIS M. KISSINGER
CITY MANAGER
City of
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Salina
MICHAEL W. MORGAN
DEPUTY 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
ALAN E. JILKA, MAYOR
DEBORAH P. DIVINE
DONNIE D. MARRS
MONTE D. SHADWICK
PAUL G. WEBB
CITY MANAGER
DENNIS M. KISSINGER
DEPUTY CITY MANAGER
MICHAEL W. MORGAN
TELEPHONE (785) 309-5700
FACSIMILE (785) 820-8532
February 1, 2004
Dear Interested Citizen:
We are pleased to provide you with a copy of the 2004 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.
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
comments or suggestions regarding this effort at a Budget in Brief
Sincerely,
~A~7-7
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. ORGANIZATIONAL CHART
VIII. TAX LEVY COMPARISON
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4-15
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17
18-19
20
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City of
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2004
City of Salina
Budget Introduction
The total approved City of Salina budget for 2004 anticipates expenditures of
$53,191,877, excluding internal transactions. The total budget is comprised of: an
operating budget of$42,543,037; a capital budget of$4,528,647; and a debt service
budget of $6,120,193.
Through the City's General Fund, we finance the basic operation of City programs
such as police, fire, streets, parks and recreation. These activities are financed
primarily by the property tax, sales tax, vehicle and franchise taxes and various
fees.
Enterprise funds are also financed 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 the Water and Wastewater system.
Retirement of the City's outstanding debt is also a component of the 2004 budget.
This debt is made up of municipal bonds, issued to pay for major capital
improvement projects. 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 represents 9 percent of the total City
budget for 2004. It is financed through fees, general taxes, gasoline taxes and other
budgeted revenues.
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2004 Budget Summary
All Funds, All Activities
Tax Supported Enterprise Percent of
Funds Funds All Other Funds Total Total
Operating Budget:
General Government $ 2,064,087 $ 2,064,087 4%
Public Safety $13,167,788 $13,167,788 25%
Public Works $ 3,698,963 $ 379,833 $ 4,078,796 8%
Recreation and Culture $ 3,608,709 $ 779,254 $1,314,872 $ 5,702,835 11%
Public Health, Sanitation,
and Welfare $ 849,821 $ 3,416,483 $ 131,424 4,397,728 8%
Community and Economic
Development $2,705,223 $ 987,000 $ 3,692,223 7%
Water and Wastewater $ 9,527,794 $ 9,527,794 18%
Other $ 631,812 $ 7,114,978 $ 7,746,790 15%
Total Operating Budget $26,726,403 $13,723,531 $9,928,107 $ 50,378,041
Less Internal Transactions $(3.361.750) $(3.866.277) $ (606.977) $(7.835.004)
Net Operating Budget $23.364.653 $ 9.857.254 $9.321.130 $42.543.037 80%
Capital Budget: $ 1,293,697 $ 1,405,100 $1,829,850 $ 4,528,647 9%
Debt Service Budget $ 3,598,082 $ 2,522,111 $ 6,120,193 12%
Total Budget (Net of
Internal Transactions) $28,256,432 $13,784,465 $11,150,980 $53,191,877 100%
Percent of Total 53.1% 25.9% 21.0% 100.0%
OPERATING BUDGET
TaxSupported
Funds --
$26,728
(Thousands)
Enterprise Funds
-$13,724
4
Operating Budget Expenditures
Tax Supported Funds - $26,726,403
PUBLIC SAFETY
Police Chief: Jim Hill
Fire Chief: Darrell Eastin
Deputy City Manager/Development Services: Michael Morgan
Budget:
$13,167,788
DESCRIPTION:
The City of Salina will spend more than 49 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 2004,
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: Deb Demel
Budget:
$2,064,087
DESCRIPTION:
General government includes those departments that primarily engage in providing admin-
istration supervision and support to the other departments ofthe 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.
GENERAL PUBLIC WORKS
Director of Public Works: Shawn O'Leary
Budget:
$3,698,963
DESCRIPTION:
The City of Salina will allocate 14 percent ofthe anticipated expenditures in the tax funds
to support General Public Works. General Public Works includes those departments
engaged primarily in the design, construction and maintenance of physical facilities for
public use, excluding those used forrecreation. The primary tax-supported divisions of
Public Works include: Engineering; Streets; Traffic Control; Floodworks.
The Street Division is the largest ofthe several divisions within the General Fund position
of the Department of Public Works. 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 of the 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 the community.
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COMMUNITY DEVELOPMENT
Director of Planning: DeanAndrew
Human Relations Director: Kaye Crawford
Budget:
$2,705,223
DESCRIPTION:
The Community Development function includes those departments engaged in planning
for and implementation ofthe physical and general development ofthe community. This
includes funding for various partnerships with other public and private agencies within the
City.
Tax supported activities include: the Planning Division; Neighborhood Services; Human
Relations and outside agency support. The USD 305 Technology sales tax transfer ending
in 2004, is also included here.
Plannin2
The Department 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 antidiscrimination ordinances and en-
hances 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: Vacant
Budget:
$3,608,709
DESCRIPTION:
Recreation and Culture includes those departments providing cultural and recre-
ational opportunities to our citizens. Tax supported functions within this area are:
Parks; Neighborhood Centers; Swimming Pool; Recreation; Arts and Humanities;
and the Smoky Hill Museum.
Recreation
The Recreation Division is responsible for providing year-round diversified recre-
ation programs for all citizens of Salina, including participation programs,
community services 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 self-supporting from fees. Youth and general pro-
grams 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: Yvonne Gibbons
Director of Parks and Recreation: Steve Snyder
Budget:
$849,821
DESCRIPTION:
Health and Welfare tax supported activities include the 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
animal control activities and 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 funding.
The City of Salina budget share is $740,488 of the total 2004 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. Thecemetery
currently has more than 15,000 graves on47 acres with a budget of $1,093.73. Thisoperation
is managed through the Parks and Recreation Department, to assure excellent building and
grounds maintenance.
OTHER
Budget:
$631,812
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; Earned Leave
City-County Building Rent
$ 106,870
499,211
131,300
497,946
244,235
325,000
259.525
$ 2,064,087
$ 6,083,857
973,233
5,581,962
528.736 13,167,788
$ 628,921
1,497,581
612,027
171,904
763,525
25.000 3,698,363
$ 1,238,998
59,066
80,607
1,316,109
366,275
370,986
176.668 3,608,709
$ 302,743
310,289
216,191
1.876.000 2,705,223
$ 109,373
740.488 849,821
Public Safety
Police
Municipal Court
Fire and EMS
Building Services
Public Works - General
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 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
$
152,000
150,000
179,812
150.000
631,812
TOTAL
Less Internal Transaction
$26,726,403
26, 726,403
3,361,750
$23,364,653
Net
.
7.72%
49.27%
13.84%
13.50%
10.12%
3.18%
2.36%
100.00%
OPERATING BUDGET
10
TuSupported
Funds --
$26,728
(Thousands)
Operating Budget Expenditures
Enterprise Funds - $13,723,531
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.
REFUSE COLLECTION. LANDFILL AND ENVIRONMENT
Director of Public Works: Shawn 0 'Leary
Budget:
$3,416,483
There are two enterprise funds engaged in this activity: Sanitation and Solid Waste.
Sanitation
DESCRIPTION:
The Sanitation Fund operating budget is $1,670,578. This Division of Public Works is
responsible for the efficient, systematic collection and disposal of garbage, trash and similar
waste materials originating ITomresidential sanitation customers. This Division is self-supporting
from fees paid by users ofthe service. As a self-supporting function, the efficiency ofthe
Sanitation Division can be measured against its private sector counterparts. No tax monies are
devoted to this activity. Since 1997, the Sanitation Division has collected yard waste separately
and taken it to a compost site operated by a private contractor. In 2004, this Division will
operate a pilot program forresidential curbside recycling.
Solid Waste
DESCRIPTION:
The Solid Waste Fund operating budget is $1,745,905. The City-owned and City-
operated Landfill, located southwest of Salina on Burma Road, provides solid waste
disposal facilities for all Saline County. 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 Elrn. 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:
$779,254
Golf Course
DESCRIPTION:
The Salina Municipal Golf Course is located on 137 acres of land and opened in 1970. It
consistsofa modem, well maintained IS-hole golf course and a 6-holepar 3 course, which
opened in 200 1. 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. All operating costs and most capital costs are paid through user fees and donations,
not general taxes.
WATER and WASTEWATER
Director of Public Warks: Shawn O'Leary
Budget:
$9,527,794
DESCRIPTION:
The Water and Wastewater Divisions (which are structurally located within the Department
of Public Works) 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 wastewaterutility customers. No tax monies are
diverted to the utility. Collectively, the divisions make a $600,000 payment in lieu of
franchise taxes to the General Fund, to place them in the same category as private investor-
owned utilities, which helps to stabilize general taxes in Salina.
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OPERATING BUDGET
Tax Supported
Funds --
$26, 72t
(Thousands)
12
Operating Budget Expenditures
All Other Funds - $9,928,107
STREET MAINTENANCE
Budget:
$379,833
Special Gas Tax 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, 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 and35 percent going
to the City-County fund. Revenues derived by Salina from this source are used in street
maintenance. The $379,833 noted in this section refers only to the operating supply costs. An
additional $1,375,000 in gas tax funds is used for contracted capital maintenance projects such
as asphalt overlay, slurry seal, concrete street reconstruction and traffic signal installation.
RECREATION and CULTURE
Budget:
$1,314,872
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 a multipurpose 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 Broadway performances. The
majority of the Bicentennial Center operating budget is supported through user fees, with a
portion oftransient guesttax monies also going to the facility.
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HEALTH and WELFARE
Budget:
$131,424
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 finance substance abuse prevention and treatment programs and services related
to activities under this program.
COMMUNITY and ECONOMIC DEVELOPMENT
Budget:
$987,000
Business Improvement District #1 Fund
DESCRIPTION:
The BID encompasses a substantial portion of the City central business district with
a substantial portion of its funding provided by those within the district. In 1985, the
BID initiated a major downtown capital improvement project. The BID now concentrates
on promoting downtown economic development.
Tourism and Convention Fund
DESCRIPTION:
A five percent transient guest tax is levied upon the gross receipts derived from motel!
hotel sleeping accommodations, generating a budget of$ 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
Bureauwith 60 percent of guest tax revenues ($465,000). An additional $310,000 goes
to the Bicentennial Center budget, as a maj or publicly-owned tourism and convention facility.
Fair Housin~ Fund
DESCRIPTION:
The City receives an annual grant from the U. S. Department of Housing and Urban
Developrnent to further fair housing in the community. The Salina Human Relations
Department is responsible for administering this program with a budget of$130,000.
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OTHER GOVERNMENT ACTIVITIES
Budget
$7,114,978
Risk Management
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 $376,101, and is derived from
fees assessed against other city departments, and from recovery from third parties.
Workers' Compensation Reserve
Workers' Compensation Coordinator: Deb Demel
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. The annual operation budget, excluding
reserves for extraordinary losses is $250,000.
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Central Gara2e Fund
Public Warks Director: Shawn O'Leary
DESCRIPTION:
The Central Garage account is a "housekeeping" or internal service fund. Almost
all ofthe City's motorized and vehicular 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 $1,079,487.
Computer Technolo2)'
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 $721,890 and seven (7) employees. The support
provided includes system management, user support, programming, PC repair, and
training services to all the various departments of the City of Salina. It supports public
safety related technology services for 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 $4,687,500.
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2004 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 are financed through municipal bonds with the annual bond
payments included in the Debt Service budget.
In addition to projects funded by bonds, the 2004 budget provides $4,328,647 in
improvements using cash funds.
Major 2004 projects include:
Vehicle and Equipment Replacements
Park Improvements
Street Resurfacing/RehabHitation and Various Curb and Gutter Replacements
Sidewalk Improvements
Public Building Repairs and Improvements
Computerffechnology Improvements
Water and Wastewater System Improvements
Entryway and Median Improvements
Storm Water Projects and Planning
Traffic Signal Upgrades
2004 Capital Budget Source of Funds
The capital budget is largely financed through fees, gasoline taxes, sales taxes and property
taxes. Funding for the 2004 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
$1,405,100
1,829,850
1,293,697
$4,328,647
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DEBTSERVtCE
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Enterprise Funds
2,522 ""
......... Tax Supported
~ ........ Funds
'--" 53,588
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
2004
Property Tax
Special Assessments
Motor Vehicle Tax
Other Revenue
Carryover Surplus
TOTAL
$1,415,734
1,306,661
216,922
20,000
638.765
$3,598,082
Enterprise Fund
Debt Service Funding
2004
Water and Wastewater Fees
Golf Course Fees
Solid Waste Fees
$2,417,460
24,749
79.902
TOTAL
$2,522,111
TOTAL CITY DEBT SERVICE
$6.120.193
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2004 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 2004, the City anticipates total revenues to be about $51,458,764.
Tax Supported Funds
The activities of the tax supported funds are supported by a variety of revenue sources.
For 2004, the total anticipated tax revenues for these funds are $23,365,914, with non-
tax revenue contributing $4,890,518. Sales taxes now make up 50.7 percent of tax
revenues (23 percent of all city revenues). The property tax accounts for 33 percent
of tax revenues (15 percent of all city revenues). The 2004 City property tax is 24.013
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 $11,000 (a market value of$lOO,OOO)
would be taxed $11.00 at a 1 mill level. For 2004, that homeowner would pay approximately
$265 in property taxes to fund important city services.
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 $17,232,200. Water and wastewater revenues of $12,151,900 make
up 64% of anticipated fee revenues, and 24% oftota12004 city revenues. The remainder
of fee revenue comes from Golf Course fees ($807,200), Sanitation fees ($1 ,800,000), and
Landfill charges ($1,880,600).
All Other Funds
Some of these funds have dedicated revenues which must be used in a specific manner.
The $1 ,500,000 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 $875,609 from charges for services. Total anticipated revenues for all these
Cityot
funds is $5,825,480. !::i
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2004 Anticipated Revenues
All Funds
Amount
Percent
Taxes
Sales $11,866,000 23%
Property 7,801,675 15%
Franchise 1,975,000 3%
Vehicle 948,239 2%
Transient Guest 775,000 1%
Total Taxes $23,365,914 45%
Fees:
Water $6,756,900 13%
Wastewater 5,395,000 10%
Sanitation 1,800,000 4%
Solid Waste 1,880,600 4%
Bicentennial Center 875,609 2%
Golf Course 807,200 2%
Recreation 460,000 1%
Ambulance 668,000 1%
Computer Technology 106,572 0%
Other 313,451 1%
Total Fees $19,063,372 37%
Miscellaneous:
Intergovernmental 2,721,272 6%
Fines 1,300,000 3%
Special Assessments 1,306,661 3%
Interest 373,500 1%
Other 3.328.085 7%
Total Other Revenues $ 9,029,518 18%
Total Anticipated Revenues $51.458.764 100.00%
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2004 Budget Summary and Cash Position
All Funds
20
Estimated Estimated 2004 Net Estimated
January 1 2004 Anticipated Transfers December 31
Balance Revenues (+) Expenditures (-) In/(Out) Balance
Tax Supported Funds:
General $4,415,502 $22,679,871 $23,381,737 815,093 $ 3,713,636
Employee Benefits 221,183 4,467,180 4,288,363 (2,344,888) 400,000
Flood & Drainage 257,458 360,111 450,000 0 167,569
Utility 0 0 0 0 0
Special Liability 0 0 0 0 0
Bond and Interest 1,145,555 2,859,317 3,498,082 0 506,790
Total Tax Supported $6,039,638 $30,366,479 $31,618,182 $(1,529,795) $ 4,787,995
Enterprise Funds:
Sanitation $ 389,811 $ 1,807,000 $ 1,808,378 $ (928,429) $ 388,433
Solid Waste 1,824,662 2,370,000 1,877,307 (73,585) 2,317,355
Golf Course 166,805 853,900 883,003 (81,000) 137,702
Water and Wastewater 4,792,047 12,693,000 13,082,054 (2,158,123) 4,402,993
T otalEnterprise $7.173325 $17,723,900 $17,650,742 $(3,241,137' $ 7,246,483
Other Budgeted Funds:
Busi. ImprovementDist. $ 0 $ 82,000 $ 82,000 $ 0 $ 0
Tourism 0 775,000 775,000 (310,000) 0
Neighborhood Parks 131,810 22,000 0 0 153,810
Special Parks 75,020 133,424 130,000 0 78,444
Special Alcohol 0 131,424 131,424 0 0
Special Gasoline 457,416 1,510,000 1,754,833 0 212,583
Bicentennial Center 194,863 1,340,609 1,335,472 440,200 200,000
Risk Management 102,612 324,989 377,601 235,622 50,000
Worker's Compo Reserve 801,122 222,350 250,000 192,000 773,472
Central Garage 241,070 1,058,498 1,079,737 856,061 219,831
Computer Technology 614,164 669,295 1, 024,390 429,989 259,069
Fair Hoí1sing 159,031 66,000 130,000 (100,000) 95,031
Employee Health Care 439,764 4,867,800 4,687,500 3,027,060 620,064
Total Other Funds $ 3,216,872 $11,203,389 $11,757,957 $ 4,770,932 $ 2,662,304
Total All Budgeted Funds $16429895 $59.293.768 $61,026,881 $ 0 $14,696,782
Less Interfund Transactions $ 0 $ 7,835,004 $ 7,835,004 $ 0 0
Total Net Interfund Trans. $51 458764 $53 191 877
SalI~
21
Development Services
Coordination
Building Services
Planning & Development
Dean Andrew
Risk Management
Human Resources
Administration
General Services
Streets
Flood Works
Traffic Control
Central Garage
Sanitation
Landfill
Operations
Food & Beverage
Busincssfficket Office
,..' I""
Engineering
Design/Inspection
Traffic
CITY COMMISSION
Alan E. Jílka, Mayor
Deborah P. Divine
Donnie D. Marrs
Monte D. Shadwick
Paul G. Webb
Municipal Court Judge
Brenda Sloss
City Attorney
Greg Benglson*
Deputy City Manager
Michael Morgan
Municipal Court
Administration
Assistant City Manager
Vacant
Fire Suppression
EMS
CodesJl nspection
Public Education
Utilities
Water Treatment & Dist.
Wastewater Collcct.ffreat.
City Clerk
Accounting
Utility Accounting
Treasurer
Museum
Arts Education
Arts Services
River Festival
Horizons Grants Program
Community Art & Design
. Contract Position
Patrol
Investigations
911/Communications
Internal Affairs
Swimming Pools
Golf Course
Neighborhood Centers
Parks
Recreation
Forestry
Cemetery
Building Maintenance
City of
!;¡
Salina
City Property Tax Levys
Mills
60
56.05 55.48 54.34
51.66 50.68
50
10
37.72 37.34
40
35.44
30
33.91
24.01
20
0
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Total Property Tax Levys
!J.
Mills
200
180
182.11
20
160
140
120
100
80
60
40
0
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January 2004
Total Tax Levy
120
100
80
60
40
20
0
Historical Analysis
Local Property Tax
Salina
Mills
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Notes:
1. 1989 to 1990 reflects reappraisal rollback.
2. 1992 to 1993 reflects school fmance fonnula change.
3. 1999 to 2000 reflects schoo) facility bond issue.
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