2005 Budget in Brief
'r
BUDGET IN BRIEF
2005
,
City of
Salina
CITY COMMISSION
MONTE D. SHAD WICK
MAYOR
DEBORAH P. DIVINE
COMMISSIONER
ALAN E. JILKA
COMMISSIONER
DONNIE D. MARRS
COMMISSIONER
PAUL G. WEBB
COMMISSIONER
DENNIS M. KISSINGER
CITY MANAGER
(POSITION VACANT)
DEPUTY CITY MANAGER
City of
~
Salina
DEBORAH K. DEMEL
ASSISTANT CITY MANAGER
City of
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Salina
City-County Building
300 West Ash Street
P.O. Box 736
Salina, KS 67402-0736
CITY COMMISSION
MONTE D. SHADWICK, MAYOR
DEBORAH P. DIVINE
DONNIE D. MARRS
ALAN E. JILKA
PAUL G. WEBB
CITY MANAGER
DENNIS M. KISSINGER
DEPUTY CITY MANAGER
MICHAEL W. MORGAN
TELEPHONE (785) 309-5700
FACSIMILE (785) 820-8532
February 1, 2005
Dear Interested Citizen:
We are pleased to provide you with a copy of the 2005 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 of this 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,
KL-^"-#
Dennis M. Kissinger
City Manager
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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
PAGE
2
4-15
16
17
18-19
20
21
22-24
City of
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2005
City of Salina
Budget Introduction
The total approved City of Salina budget for 2005 anticipates expenditures of
$57,554,412, excluding internal transactions. The total budget is comprised of: an
operating budget of$42,654,609; a capital budget of$7 ,496,420; and a debt service
budget of $7,403,383.
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 2005 budget.
This debt is made up of municipal bonds, issued to pay for major capital
improvement projects. This year, 12-13 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 ofmajor City facilities and
infrastructure by cash when municipal bonds are not used, and for the replacement
of vehicles and equipment. This budget represents 13 percent of the total City
budget for 2005. It is financed through fees, general taxes, gasoline taxes and other
budgeted revenues.
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2005 Budget Summary
All Funds, All Activities
Tax Supported Enterprise Percent of
Funds Funds All Other Funds Total Total
Operating Budget:
General Government $ 2,230,082 $ 2,230,082 4%
Public Safety $13,442,487 $13,442,487 23%
Public Works $ 4,139,125 $ 131,000 $ 4,270,125 7%
Recreation and Culture $ 3,787,933 $ 779,313 $ 1,354,464 $ 5,921,710 10%
Public Health, Sanitation,
and Welfare $ 918,316 $ 3,595,355 $ 140,000 $ 4,653,671 8%
Community and Economic
Development $1,731,708 $1,399,875 $ 3,131,583 5%
Water and Wastewater $10,134,622 $10,134,622 18%
Other $ 783,000 $7,412,504 $ 8,195,504 14%
Total Operating Budget $27,032,651 $14,509,290 $10,437,843 $51,979,784
Less Internal Transactions $(3.804.947) $(4.373.929) $0.146.299) $(9.325.175)
Net Operating Budget $23.227.704 $10.135.361 $9.291.544 $42.654.609 74%
Capital Budget: $ 914,920 $ 2,304,825 $4,276,675 $ 7,496,420 13%
Debt Service Budget $3,787,987 $ 3,085,396 $ 530,000 $ 7,403,383 13%
Total Budget (Net of
Internal Transactions) $27,930,611 $15,525,582 $14,098,219 $57,554,412 100%
Percent of Total 48.5% 27.0% 24.5% 100.0%
BUDGET EXPENDITURES
Cash Capital
Budget
$7,496,420
Operating
~ Budget
~ $42,652,609
~
Bond
Payments
$7,403,383
OPERATING BUDGET
Tax$upported
Funds --
$28,259
(Thousands)
4
Operating Budget Expenditures
Tax Supported Funds - $27,032,651
PUBLIC SAFETY
Police Chief: Jim Hill
Fire Chief: Darrell Eastin
Deputy City Manager/Development Services: (position Vacant)
Budget:
$13,442,487
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 Safetyis: 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 2005,
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.
FAST FACTS
1.
Emergency Co mmunicati ons
gency (911) calls in 2004.
ersonnel answered over 32,864 emer-
2.
Fire Department ambulance service re ded to over 4,542 calls for service
in 2004. This averages 9.9 calls perda he busiesttime being between 4:00
and 5 :00 p.m. The average patient ag s 53 years with the primary reasons for
transport being cardiac and respiratory related emergencies. A total of3 ,299
patients were treated andlortransported.
Salina
GENERAL GOVERNMENT
5
City Attorney: Greg Bengtson
Director of Finance and Administration: Rodney Franz
Director of Human Resources: Deb Demel
Budget:
$2,330,082
DESCRIPTION:
General government includes those departments that primarily engage in providing admin-
istration supervision and support to the other departments ofthe Çity. Covered under
General Government is: City Commission, City Manager, Legal, Finance and Human
Resources.
The Finance Department provides forprofessional 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:
$4,139,125
DESCRIPTION:
The CityofSalina 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 for recreation. The primary tax -supported divisions of
Public Works include: Engineering; Streets; Traffic Control; Floodworks.
The Street Division is the largest of the several divisions within the General Fund position
ofthe 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 majorrepair becomes
necessary. The firstconcemofthe Street Division in the winter months is clearing the snow
and ice from the arterial and collector streets for ambulances, police, and fire vehicles so
each can reach all areas ofthe community.
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COMMUNITY DEVELOPMENT
Director of Planning: Dean Andrew
Director of Human Relations: Kaye Crawford
Budget:
$1,731,708
DESCRIPTION:
The Community Development function includes those departments engaged in planning
for and implementation of the 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: Planning; Neighborhood Services; Human Relations,
Building Services and outside agency support.
Development Services
The Department of Development Services provides planning and enforcement services
related to various aspects of community development, and also includes the Neighbor-
hood Services Division. The planning function provides staff support to the Salina Planning
Comrnission, 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.
The City's Building Services Department helps assure the public ofbuildings and other
structures through plan review, construction inspection and fair, effective administration of
Building, Electrical and Plumbing Codes.
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.
City of
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RECREATION and CULTURE
Director of Parks and Recreation: Steve Snyder
Director of Arts and Humanities: John Highkin
Budget:
$3,787,933
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 a year-round diversified recreation
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 programs are partially self-supporting.
Parks
The Parks Division is responsible for the maintenance of all park grounds and landscaping,
incl uding parkways and landscaped median strips. The Parks Di vision also operates and
maintains all buildings and facili ties related to the parks. The Ci typresently 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 capacityto 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.
FAST FACTS
Gate count for this year's Smoky Hill River Festival was 74,100.
2. TheSmoky Hill Museum houses more than 18,OOO.artifactsdatìngback to. 1879.
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HEALTH and WELFARE
Director of City-County Health Department: Yvonne Gibbons
Director of Parks and Recreation: Steve Snyder
Budget:
$918,316
DESCRIPTION:
Health and Welfare tax supported activities include the 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
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 $796,362 of the total 2005 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 1 5,000 graves on 47 acres with a budget of $121,954. Thisoperation
is managed through the Parks and Recreation Department, to assure excellent building and
grounds maintenance.
OTHER
Budget:
$783,000
DESCRIPTION:
This allocation covers interfund transactions, data processing charges and an allowance for
miscellaneous emp loyee costs.
City of
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$ 121,974
796.362 918,316 3.40%
$ 148,000
185,000
260,000
190.000 783,000 2.90%
$27.032.651 100.00%
3,804,947
$23,227,704
9
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
$ 106,854
503,751
131,300
514,494
268,684
424,999
280.000
$ 2,230,082
$ 6,495,394
1,055,533
5.891.560 13,442,487
$ 671,014
1,850,885
638,825
180,338
773,063
25.000 4,139,125
$1,315,145
60,093
80,840
1,335,280
386,368
399,613
210,594 3,787,933
$ 1,215,410
236,298
280.000 1,731,708
Public Safety
Police
Municipal Court
Fire and EMS
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 and Economic Development
Development Services
Human Relations
Agency Contracts (780)
Health and Welfare
Cemetery
City-County Health Department
Other
Unallocated Employee Cost
Interfund Services
Data Processing Charges
Operating Transfers Out
TOTAL
Less Internal Transaction
Net
8.25%
49.73%
15.31%
14.01 %
6.41%
10
OPERA llNG BUDGET
Tax Supported
Funds--
S28,25I
(Thousands,
Operating Budget Expenditures
Enterprise Funds - $14,509,290
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 O'Leary
Budget:
$3,595,355
There are two enterprise funds engaged in this activity: Sanitation and Solid Waste.
Sanitation
DESCRIPTION:
The Sanitation Fund operating budget is $1,821,907. This Division of Public Works is
responsible for the efficient, systematic collection and disposal of garbage, trash and similar
waste materials originating ttomresidential 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 Divisionhas collected yard waste separately
and taken it to a compost site operated bya private contractor. The Division is operating a pilot
program forresidential curbside recycling.
Solid Waste
DESCRIPTION:
The Solid Waste fund operating budget is $1,773,448. The City-owned and City-operated
landfill, located southwest of Salina on BunnaRoad, provides solid waste disposal facilities
for all Saline County. Theservice is solely financed from per-ton disposal fees collected from
users of the Landfill. No tax monies are devoted to this activity. TIris 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:
$779,313
Golf Course
DESCRIPTION:
The Salina Municipal Golf Course is located on 137 acres of land and opened in 1970. It
consistsofa modem, well maintained 18-hole golf course and a 6-holepar 3 course, which
openedin2001. Approximately50,000 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 Works: Shawn O'Leary
Budget:
$10,134,622
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
waterand 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 $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.
City of
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OPERATING BUDGET
TaxSupported
Funds --
S28,256
(Thousands)
12
--
All Other Funds
$11,151
Operating Budget Expenditures
All Other Funds - $10,437,843
STREET MAINTENANCE
Budget:
$131,000
Special Gas Tax Fund
Director of Engineering and General Services: Shawn O'Leary
DESCRIPTION:
In 1983, the State Legislature provided fora two cent per gallon increase in the state gasoline
tax starting July 1,1983, followedbyanadditiònal 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$131,000notedin this section refers only to the operating supply costs. An
additional $1 ,375,000 in gas tax funds is used for contracted capital maintenance proj ects such
as asphalt overlay, slurry seal, concrete street reconstruction and traffic signal installation.
RECREATION and CULTURE
Budget:
$1,354,464
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
offunctions on a local, regional, state and national level. During a typical year, events at
the Bicentennial Center range from local arts and craft exhibits to monster trucks. The Center
encompasses small meetings of30, to banquets for 1,200. Eventsrangefromhighschool,
college and professional sports to trade show, concerts and Broadwayperfonnances. The
maj ority 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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HEALTH and WELFARE
Budget:
$140,000
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 $140,000,
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:
$1,399,875
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 amajordowntown capital improvement proj ect. 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$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 the Bicentennial Center budget, as amajorpublic1y-owned tourism and convention facility.
Fair Housim! 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$129 ,000.
Sales Tax Economic Development Fund
DESCRIPTION:
In 2004, voters approved an extension ofa one-quarter cent sales tax. 12 1/2% ofthis
tax was to be used for economic development purposes. In 2005, this will be approxi-
mately$338,875.
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OTHER GOVERNMENT ACTIVITIES
Budget
$7,412,504
Risk Mana2ement
Risk Management Director: (Position Vacant)
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 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 $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. Thereserve
fund allow!; 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
Director of Public Works: 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 $1,155,902.
Computer Technolo2V
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 $753,001 and seven (7) employees. The support
provided includes system management, user support, programming, PC repair, and
training services to all the various departments ofthe 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: Deb Demel
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 $4,872,500.
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2005 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 2004, voters approved a 6-year extension of a one-quarter cent sales tax, with 87.5% of
the proceeds to be used for capital and human services. The special sales tax proceeds will
add about $2,022,125 to the amount of capital programs in 2005.
In addition to projects funded by bonds, the 2005 budget provides a total of$7,496,420
in improvements using cash funds.
Major 2005 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/fechnology Improvements
Water and Wastewater System Improvements
Entryway and Median Improvements
Storm Water Projects and Planning
Traffic Signal Upgrades
Fire Station #2 Expansion
North Ohio Overpass Construction (Bond Project)
2005 Capital Budget Source of Funds
The capital budget is largely financed through fees, gasoline taxes, sales taxes and property
taxes. Funding for the 2005 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
Special Sales Tax
Total
$2,304,325
2,267,873
3,064,566
2,022,125
$9.658.889
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DEBT SERVICE
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
2005
Property Tax
Special Assessments
Motor Vehicle Tax
Other Revenue
Carryover Surplus
Special Sales Tax
TOTAL
$1,443,507
1,229,077
163,504
22,000
429,894
500.000
$3,787,987
Enterprise Fund
Debt Service Funding
2005
Water and Wastewater Fees
Golf Course Fees
Solid Waste Fees
TOTAL
$2,469,767
16,847
598.782
$3,085,396
TOTAL CITY DEBT SERVICE
$6,873,383
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2005 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 of the City are supported by several
revenue types. For 2005, the City anticipates total revenues to be about $53,415,580.
Tax Supported Funds
The activities of the tax supported funds are supported by a variety of revenue sources.
For 2005, the total anticipated tax revenues for these funds are $24,079,370, with non-
tax revenue contributing $3,433,001. Sales taxes now make up 52.2 percent of tax
revenues (24 percent of all city revenues). The property tax accounts for 32 percent
of tax revenues (15 percent of all city revenues). The 2005 City property tax is 24.063
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. For 2005, 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 $16,928,790. Water and wastewater revenues of $12,401,050 make
up 62% of anticipat~d fee revenues, and 23% oftota12005 city revenues. The remainder
of fee revenue comes from Golf Course fees ($767,000), Sanitation fees ($1,865,000), and
Landfill charges ($1,895,000).
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 maintenaQce.
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 $851 ,000 from charges for services. Total anticipated revenues for all these
funds is $8,139,919. ~
SaIÏrL1
19
2005 Anticipated Revenues
All Funds
Amount
Percent
Taxes
Sales $13,035,000 24%
Property 8,025,370 15%
Franchise 2,060,000 4%
V ehic1e 959,000 2%
Transient Guest 850,000 2%
Total Taxes $24,929,370 47%
Fees:
Water $6,751,050 13%
Wastewater 5,650,000 11%
Sanitation 1,865,000 3%
Solid Waste 1,895,740 4%
Bicentennial Center 856,000 2%
Golf Course 767,000 1%
Recreation 351,500 1%
Ambulance 692,800 1%
Computer Technology 106,572 0%
Other 1.162.820 2%
Total Fees $20,093,482 38%
Miscellaneous:
Intergovernmental 2,020,000 4%
Fines 1,300,000 2%
Special Assessments 1,179,007 2%
Interest 370,500 1%
Other 3.523.151 7%
Total Other Revenues $ 8,392,728 16%
Total Anticipated Revenues $53.415.580 100.00%
City of
!:i
s.-n.: -
2005 Budget Summary and Cash Position
All Funds
20
Estimated Estimated 2005 Net Estimated
January 1 2005 Anticipated Transfers December 31
Balance Revenues (+) Expenditures (-) In/(Out) Balance
Tax Supported Funds:
General $5,074,388 $21,970,581 $22,873,833 783,525 $ 4,171,136
Employee Benefits 560,464 4,671,058 4,876,259 (2,578,114) 355,263
Flood & Drainage 254,483 122,997 297,479 0 80,001
Utility 0 0 0 0 0
Special Liability 0 0 0 0 0
Bond and Interest 1.218.762 3,258,093 3,687,987 500,000 788,868
Total Tax Supported $7,108,097 $30,022,729 $31,735,558 $(1,294,589) $ 5,395,268
Enterprise Funds:
Sanitation $ 465,610 $ 1,872,000 $ 1,917,773 $(1,002,869) $ 419,837
Solid Waste 2,508,420 2,393,000 2,577,789 (148,504) 2,323,631
Golf Course 130,387 825,300 843,160 (64,867) 112,527
Water and Wastewater 5 675 020 13,301,200 14,560,789 (2,529,479) 4,415,431
Total Enterprise $8779437 $18,391,500 $19.899,511 $(3,745,719) $ 7,271,426
Other Budgeted Funds:
Special Sales Capital $ 700,000 $ 2,022,125 $ 2,522,125 $ 0 $ 200,000
Special Sales Ec. Devel. 100,000 288,875 338,875 0 50,000
Busi. Improvement Dist. 16 82,000 82,000 0 16
Tourism 0 850,000 850,000 (340,000) 0
Neighborhood Parks 154,312 22,000 41,500 0 134,812
Special Parks 62,769 142,000 150,000 0 54,769
Special Alcohol 21,205 140,000 140,000 0 21,205
Special Gasoline 249,527 1,610,000 1,741,000 0 118,527
Bicentennial Center 193,833 1,345,500 1,373,564 468,140 165,769
Risk Management 95,900 331,701 377,601 300,599 50,000
Worker's Compo Reserve 658,835 364,000 255,000 344,664 767,835
Central Garage 126,120 1,138,498 1,156,352 1,047,665 108,266
Computer Technology 427,056 904,250 1,214,001 662,965 117,305
Fair Housing 162,891 66,000 130,000 (100,000) 98,891
Employee Health Care 334.748 5,015,000 4,872,500 3,151,698 477,248
Total Other Funds $ 3.287 212 $14,321,949 ~1" ').:1.:1 '\1 R $ 5535731 $ 2 364.643
Total All Budgeted Funds $19,174,746 $62,736,178 $66 879 587 $ 495,423 $15,031,337
Less Interfund Transactions $ 0 $ 9,320,598 $ 9,325,175
Total Net Interfund Trans. $53,415,580 $57 554412
SaIi~
21
Development Services
Coordination
Building Services
Planning & Development
Dean Andrew
Municipal Court
City Prosecutor
Jennifer Wyatt
CITY COMMISSION
Monte D. Shadwick, Mayor
Deborah P. Divine
Alan E. Jilka
Donnie D. Marrs
Paul G. Webb
Municipal Court Judge
Brenda Stoss
.""".
City Attorney
Greg Bengtson.
Deputy City Manager
Position Vacant
Assistant City Manager
Deborah Demel
Human Resources
Administration
Computer Technology
Jack Rolfs
Risk Management
General Services
Streets
Flood Works
Traffic Control
Central Garage
Sanitation
Landfill
Operations
Food & Beverage
Businessrricket Office
,R... VIm)
Engineering
DesignlInspection
Traffic
Fire Suppression
EMS
Codes/Inspection
Public Education
Utilities
Water Treatment & Dist.
Wastewater CoIlect.rrreat.
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
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Salina
City Property Tax Levys
Mills
60
55.73 54.32
50
37.40
40
30
20
10
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January 2005
City Mill Levy
IV
IV
City of
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200 Mills
II
180 _180.51
160
140
120
100
80
60
40
20
0
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Total Property Tax Levys
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124.78 123.59 120.51
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January 2005
Total Tax Levy
120
100
80
60
40
20
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Historical Analysis
Local Property Tax
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2. 1992 to 1993 reflects school finance fonnula change.
3, 1999 to 2000 reflects school facility bond issue.
Notes:
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City of
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February 2005
For More Information Contact:
City Manager's Office
Room 202, City-County Building
300 West Ash
Salina, Kansas
Website: www.salina-ks.gov
(785) 309-5700
TDD (785) 309-5747
or
Finance Department
Room 206, City-County Building
300 West Ash
S alina, Kansas
(785) 309-5735
Produced by:
Rodney Franz, Director of Finance and Administration
LaDonna Bennett, Executive Assistant to the City Manager