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HomeMy WebLinkAbout2008-2009.AdoptedBudget.pdfANNUAL BUDGET 2008-2009 MAYOR Jay B. Knudtson CITY COUNCIL Charles J. Herbst III Mark Lanzotti Marcia K. Ritter Loretta A. Schneider Debra A. Tracy John Voss 2008-2009 ANNUAL BUDGET TABLE OF CONTENTS Page City Manager's Budget Message........................................................................................ I -VI Summary of Programs by Department Summary by Program................................................................................................ 3 Administrative Services............................................................................................. 4 Development Services ............................................................................................... Parks& Recreation.................................................................................................... 6 PublicSafety............................................................................................................ 7 PublicWorks............................................................................................................ 8 Internal Services......................................................................................................... 9 Summary of Revenue and Expenses by Fund and Fund Types Combined Statement of Revenues, Expenditures, and Changes in Fund Balance -(With Charts) Governmental Funds.......................................................................... 12-13 Proprietary Funds............................................................................... 14-15 All Funds Revenue -Budget by Fund.......................................................................... 16 All Funds Expense -Budget by Fund.......................................................................... 17 General Fund BudgetHighlights...................................................................................................... 19-21 General Fund Pie Charts............................................................................................ 23 General Fund Income Statement................................................................................ 24-25 General Fund Revenue............................................................................................... 26-27 General Fund Expenditures by Division -Summary ................................................... 29 CityCouncil................................................................................................... 30-31 Human Resources.......................................................................................... 32-33 MunicipalCourt ............................................................................................. 34-35 CityManager.................................................................................................. 36-37 Facility Maintenance...................................................................................... 38-39 Planning Services........................................................................................... 40-41 Inspection Services........................................................................................ 42-43 PublicAwareness........................................................................................... 44-45 CityAttorney.................................................................................................. 46-47 Finance........................................................................................................... 48-49 Police............................................................................................................ 50-51 Fire............................................................................................................ 52-53 Street............................................................................................................ 54-55 General Fund Expenditures by Division(Cont.) Engineering.................................................................................................... 56-57 Cemetery........................................................................................................ 58-59 ParkMaintenance........................................................................................... 60-61 Interdepartmental Services............................................................................. 62 Contingency................................................................................................... 63 Special Revenue Funds BudgetHighlights...................................................................................................... 65 Special Revenue Pie Charts....................................................................................... 67 Special Revenue Income Statement........................................................................... 68 Special Revenue Expenditures by Fund Convention/Visitors Bureau........................................................................... 69-75 Airport........................................................................................................... 77-84 Downtown Business District.......................................................................... 85-90 Parks& Recreation........................................................................................ 91-104 Housing Development Grants........................................................................105-109 Health............................................................................................................111-117 MotorFuel Tax..............................................................................................119-125 Capital Improvement Sales Tax - Flood Control Projects .............................127-131 Capital Improvement Sales Tax - Water Projects..........................................133-139 Capital Improvement Sales Tax — Sewer System Improvements ..................141-147 Transportation Sales Tax Trust Fund.............................................................149-154 Transportation Sales Tax Trust Fund II.........................................................155-160 Transportation Sales Tax Trust Fund III........................................................161-167 Fire Sales Tax Fund.......................................................................................169-174 Public Safety Trust Fund................................................................................175-181 Parks/Stormwater Sales Tax — Operations .....................................................183-189 Parks/Stormwater Sales Tax — Capital...........................................................191-197 Vision2000....................................................................................................199-203 Debt Service Fund BudgetHighlights ......................................... ........................................................... 205 General Long -Term Bonds........................................................................................207-213 Capital Projects Funds BudgetHighlights...................................................................................................... 215 Capital Projects Pie Charts......................................................................................... 217 Capital Projects Income Statement............................................................................ 218 Capital Projects Expenditures by Fund General Capital Improvement.......................................................................219-224 Corps Flood Control Project..........................................................................225-229 Street Improvement........................................................................................231-236 Surface Transportation Program — Urban Projects .......................................237-242 Community Development Block Grant.........................................................243-248 Park Improvement.........................................................................................249-254 Enterprise Funds BudgetHighlights...................................................................................................... 255 Enterprise Funds Pie Charts....................................................................................... 257 Enterprise Funds Income Statement.......................................................................... 258 Enterprise Funds Expense by Fund Sewer............................................................................................................259-275 Water............................................................................................................277-283 SolidWaste....................................................................................................285-299 GolfCourse....................................................................................................301-311 Softball Complex...........................................................................................313-319 Internal Service Funds BudgetHighlights...................................................................................................... 321 Internal Service Pie Charts......................................................................................... 323 Internal Service Fund Income Statement................................................................... 324 Internal Service Expense by Fund DataProcessing..............................................................................................325-330 FleetManagement..........................................................................................331-336 Employee Benefits Fund................................................................................337-340 Risk Management.........................................................................................341-344 Equipment Replacement................................................................................345-348 Appendices City of Cape Girardeau Organizational Chart ............................................................ 349 SpecialProjects..........................................................................................................351-352 CapitalProjects..........................................................................................................353-355 Authorized Positions Summary.................................................................................357-358 TaxRate Analysis...................................................................................................... 359 Assessed Valuation of Taxable Property................................................................... 360 What Does a City Property Owner Pay?.................................................................... 361 Debt Service Statements............................................................................................362-376 Parks and Recreation Fee Increases...........................................................................377-378 BUDGET MESSAGE Office of the City Manager INTRODUCTION In accordance with Article VI of the City Charter, the City Council adopted the following budget for the City of Cape Girardeau, Missouri, for the period from July 1, 2008 to June 30, 2009. The adopted budget is balanced within the total of estimated income plus unencumbered fund balances. This budget provides the financial plan for the various City departments to deliver services to the citizens of the City and provides infrastructure for future City development. The various departments funded under this budget are organized by department as set out in the administration ordinance of the City. These departments include Administrative Services, Development Services, Parks and Recreation, Public Safety, and Public Works. Outside of these Departments are the following budget categories: Debt Service and Capital Improvement Program (governmental fund types only) and Contingency. Internal Service Funds (funds that provide and charge for service to other city programs) are not included in the above categories to avoid reporting costs twice. A summary of the City's Budget by department is included on page 3 of this Budget. The Administrative Services Department administers the fiscal affairs and personnel policies, manages the airport, provides convention and visitors services, and provides legal counsel and representation. This budget authorizes 32 full time and 35.84 full time equivalent employees (FTE) for this department. Its operating budget is $5,204,081. The Development Service Department coordinates activities pertaining to community and economic development. This budget authorizes 30 full time and 31.91(FTE) for this department. Its operating budget is $2,075,853. The Parks and Recreation Department is responsible for the care and upkeep of the 26 city parks totaling around 665 acres, maintaining recreation facilities and buildings, and supervising a city recreation program. This budget authorizes 50 full time and 89.81 (FTE) for this department. Its operating budget is $4,265,510. The Public Safety Department is responsible for protecting life and property through the enforcement of state and city ordinances, fire and crime prevention activities, and emergency response. Its service area is approximately 28.4 square miles and is responsible for protecting approximately 36,000 citizens and over 100,000 total non residents each day. This budget authorizes 174 full time and 175.98 (FTE) for this department. Its operating budget is $11,652,632. The Public Works Department is responsible for the care and maintenance of the city streets and sidewalks, the operation and maintenance of the city's water and sewer systems, the operation of city's solid waste disposal service, and maintenance of the city's storm water systems. This department currently maintains 223 linear miles of streets, 256 linear miles of water lines, and 225 linear miles of sanitary sewer lines. This budget authorizes 87 full time and 87.55 (FTE) for this department. Its operating budget is $15,746,127. In total this budget authorizes 387 full time and 436.67 (FTE) with a total operating budget of $42,441,422. This budget also authorizes an additional $6,775,323 in capital outlays. Budget Hearing Requirements The City Council, in accordance with Article VI of the City Charter held a public hearing on Monday June 2, 2008 and considered a budget ordinance at its meetings on June 2 and June 16, 2008. Another public hearing will be required in conjunction with the adoption of the tax levy. The state law requires the County Clerk to certify to the City, by July 1 of each year, the assessment information on which the City can calculate its actual tax levy. Once this information has been provided to the City, the City Council must hold a public hearing after adequate notice has been published, and at that time, the City Council formally adopts the tax levy for the City of Cape Girardeau. BUDGETARY ACCOUNTING BASIS All financial data included in this budget reflect the modified accrual method of accounting. Under the modified accrual method capital purchases, bond issuance costs, and bond principal repayments are reflected as expenses when made and bond proceeds, grants for capital projects, special tax assessments, and sewer connections fees are treated as revenue when received. PROGRAM BUDGETS A summary of the program budgets is included on page 3 of this Adopted Budget. Total operating expenditures for all programs excluding Internal Service Funds is $42,441,422. This is a total increase of $1,287,907 or 3.13% more than the previous year's original adopted budget. This change is made up of increases in personnel costs, operating expenses, and debt service costs. These costs increased $543,245 or 2.60%, $469,312 or 2.74%, $275,350 or 8.68% respectively over the prior year's budget. This budget includes the addition of 8 new full-time employees at a cost of $273,133. Public safety will add 3 new firefighters. The cost of these employees will be funded by a "SAFER" grant and transfers from the public safety trust fund. Parks and recreation will make mid -year additions of 2 maintenance employees to both the park maintenance and softball complex divisions and a full year addition to the recreation division. The cost of these 5 employees will be funded by transfers from the parks / storm water sales tax fund. This budget reflects a reduction of 2 development services employees as result of a reorganization made during the previous year. This reorganization resulted in savings of $78,368 which if reflected in this budget. II PROGRAM BUDGETS (Cont.) Several significant changes are the included in the $469,312 increase in non -personnel operating expenses. The following changes contributed toward this increase: This budget provides an additional $263,170 or 53.0% over the previous budget for the cost of vehicle fuel to account for significantly higher fuel costs. This budget provides an additional $186,955 or 21.8% over the previous budget for the cost of disposal from the transfer station. Disposal costs per ton are projected to be 4.2% higher in this budget. The remainder of the change results from higher projected volumes expected to be received for the fiscal year ending June 30, 2009 based on increased actual volumes received during the previous year. This budget provides $120,000 for operating and maintenance costs for 2 levee districts whose operations were assumed by the City's sewer fund during the previous year and provides an additional $42,143 for storm water maintenance projects in the sewer fund. These costs will be funded by transfers from the parks / storm water sales tax fund. Operating contracts for operation of the City's water system, transportation system, and convention and visitors operations increased $140,750 or 5.24% over the previous budget. The following changes helped offset a portion of the above increased non -personal costs included in this budget: Costs associated with the grant funded neighborhood redevelopment projects are $250,000 in this budget. This represents a reduction of $410,000 from the previous year. This budget allows $45,000 for the annual air show. This represents a reduction of $75,000 from the previous year. This year's show is projected to be much smaller in scope. Total capital expenditures for all programs excluding Internal Service Funds are $6,775,323. This is a total decrease of $5,906,997 or 46.58% from the previous year's budget. A more detailed breakdown of the programs by departments is included in pages 4 - 9 of the summary section of this budget. GENERAL FUND REVENUES The General Fund is almost totally supported by general taxes and accounts for the basic municipal functions of police, fire, street maintenance, parks maintenance, etc. In addition, this fund is used to finance temporary cash flow shortfalls in other funds, to provide a contingency account, to provide operating transfers to the parks and recreation, airport, golf and softball complex funds, and to meet special project needs for economic development and other purposes approved by the City Council. III The revenue for this fund excluding pass through transfers is projected to be derived as follows: SOURCE AMOUNT % OF TOTAL FUND % CHANGE Property Taxes $1,596,366 7.6% 4.7% Sales Tax 8,942,000 42.4% -0.7% Franchise Taxes 3,450,850 16.4% 4.0% Cigarette Tax 165,000 0.8% 1.2% Licenses & Permits 1,370,700 6.5% 0.5% Intergovernmental 592,499 2.8% 31.8% Service Charges 286,342 1.4% -7.5% Fines & Forfeitures 861,000 4.1% -6.8% Interest 160,588 0.8% -7.0% Miscellaneous 297,615 1.4% 8.5% Internal Service Charges 979,650 4.6% 3.2% Motor Fuel Tax Transfer 970,000 4.6% 0.0% Public Safety Trust Transfer 1,120,219 5.3% 3.5% Other Transfers 278,051 1.3% n/a TOTAL $21,070,880 100.0% 2.8% Sales and Franchise Taxes represent 58.8% of the total General Fund budget; therefore, the assumptions of growth in these revenues can have a significant impact on the amount of funds projected to be available for payroll, equipment, and capital improvement projects. Each 1% change in the sales tax receipts equals approximately $87,500 in revenue. Each 1 % change in franchise tax receipts equals approximately $34,300 in revenue. For this budget, sales tax is projected grow 2% over the previous year's projected revenue which was projected to be 1% over the fiscal year ending June 30, 2007 actual revenue. Franchise tax from AmerenUE which represents over 80% of the total franchise tax revenue was projected using current electric and natural gas rates and usages for years ending March 31, 2008 and October 31, 2007 respectively for electric and natural gas. The combined electric and natural gas based projected revenue used for this budget is 1.58% more than the fiscal year ending June 30, 2007 actual revenue. The property tax, which is the next most important revenue source, only represents 7.6% of the General Fund. Each 1 % change in the assessed valuations of property will equal approximately $14,900 in revenue. Each $0.01 change in the property tax levy will equal approximately $49,700 in revenue. Assessed valuation is assumed to grow 1.0% for real estate taxes and 2.0% for personal property taxes. No tax levy increase is assumed in this budget. USER CHARGES This budget includes sewer, water, and solid waste rate increases effective July 1, 2008. Sewer residential and commercial rates and water residential and commercial rates will increase 5% and 2.5% respectively. Solid waste residential rates will increase 3.5% to $16.42 per month and the transfer station tipping fees will increase $2.50 to $43.00 per ton. Based on the fee increases to the sewer, water, and solid waste rates the average residential utility bill will increase 3.47% or $1.64 from $47.21 to $48.85 and the average commercial utility bill will increase 3.43% or $4.56 from $132.85 to $137.41. Including the rates implemented in this budget, the average residential and commercial utility bill will have averaged increasing 2.74% and 2.76% respectively over the past five years. IV This budget also includes other increases effective January 1, 2009 that are detailed in pages 377 — 378 of the appendices. These increases are necessary to meet the operating and equipment needs of the Parks and Recreation, Sewer, Water, Solid Waste, Golf, and Softball Complex funds. The increase in the sewer rates is also required to meet legally required bond coverage amounts for outstanding revenue bonds. PAYROLL A summary of the number of authorized positions by department by year is included in pages 357 - 358 of the appendices. The total payroll for all operations, including all fringe benefits, is $21,427,508. This is 50.5% of the total operating expenditures and reflects a 2.60% increase over the previous budget. In the previous year, payroll represented 50.7% of the total operating budget. A new pay plan was implemented on January 1, 2005. The 2006 - 2007 budget provided the completion of the implementation of that plan. This budget assumes a 2% across the board increase for all employees on January 1, 2009 based on revenues projected in this budget. A final decision on this increase will need to be made during the budget year based on revenue growth during the first part of the year. DEBT SERVICE A summary of the city's outstanding bonded debt and its anticipated sources of repayment are included along with detailed schedules of debt service requirements in pages 362 — 376 of the appendices. Total debt service payments during the fiscal year will be $7,303,791 which includes an anticipated $86,443 to be repaid to the General Fund for loans to other city funds. All debt service is paid from specific revenue sources designated for that purpose in this budget, with the exception of $42,000 for the payments on the manufacturing facility at the airport which is to be paid out of airport fund's fund balance. CAPITAL IMPROVEMENTS A complete list of capital improvement program appropriations is included in pages 353 - 355 of the appendices of this budget document. These expenditures total $5,723,750 and will result in the accomplishment of a significant portion of the projects (or phases of projects) as set out for the first year of the current Five Year Capital Improvement Program adopted by the City Council in March 2008. Unfortunately funding was not available for $8,521,100 of projects (or phases of projects) set out for the first year of the program. A parks / storm water sales tax was passed in April 2008 and will provide funding for the parks and storm water projects included in the Five Year Capital Improvement Program. However these projects were not included in this budget. V CONCLUSION In preparing the annual operating budget, the City Staff has had the opportunity to review and revise current services with the goal of achieving greater efficiency and effectiveness in the delivery of municipal services. A number of key decisions relative to revenue assumptions, fees, equipment, capital improvement, and payroll are represented in the adoption of the City Budget. We feel this annual financial plan will provide the citizens of this community a quality level of municipal services that is within available revenues. During the last four fiscal years the passage of the Fire Sales Tax has allowed the City to make great strides in equipping the Fire and Police Departments. In April 2008, the citizens passed a Parks / Storm Water Sales Tax. This will allow the City to make progress in equipping and providing personnel for the various park divisions and complete significant park and storm water projects that have been unfunded for several years. However, the general fund still produces very little operating margin to fund the rest of its equipment, personnel, and capital projects needs. The lack of operating margin in the general fund also reduces our ability to withstand any future economic downturns. Additionally, the following should be noted about the City's financial condition. The General Fund projections shown on page 25 of the budget show that with existing revenue sources that the City will still be challenged to meet its operating and capital equipment needs. Because of our significant reliance on local sales tax revenue, retail development and growth are key to this budget. DKL:JRR:gc Respectfully submitted, Do glas K. Leslie City Manager 1 0���Zjl John R. Richbourg Finance Director VI SUMMARY OF PROGRAMS DEPARTMENT CITY OF CAPE GIRARDEAU, MISSOURI 1 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 1- ANNUAL BUDGET 2008 - 2009 CAPITAL OUTLAY SUMMARY BY PROGRAM 2008-2009 OPERATING EXPENDITURES PROGRAM/SERVICE BUDGET BUDGET % CHANGE 2007-2008 2008-2009 $ 34,000 PROGRAM/SERVICE BUDGET BUDGET %CHANGE ADMINISTRATIVE SERVICES $5,192,008 $5,204,081 0.23% DEVELOPMENT SERVICES 2,599,131 2,075,853 -20.13% PARKS AND RECREATION 4,032,533 4,265,510 5.78% PUBLIC SAFETY 11,214,355 11,652,632 3.91% PUBLIC WORKS 14,893,619 15,746,127 5.72% CAPITAL IMPROVEMENTS - - 0.00% DEBT SERVICE 3,171,869 3,447,219 8.68% CONTINGENCY 50,000 50,000 0.00% TOTAL OPERATING EXPENDITURES $41,153,515 $42,441,422 3.13% CAPITAL OUTLAY TOTAL CAPITAL OUTLAY TOTAL EXPENDITURES PROGRAM/SERVICE ADMINISTRATIVE SERVICES DEVELOPMENT SERVICES PARKS AND RECREATION PUBLIC SAFETY PUBLIC WORKS CAPITAL IMPROVEMENTS DEBT SERVICE CONTINGENCY GRAND TOTAL * Excludes Internal Service Funds. $12,682,320 $6,775,323 -46.58% 2007-2008 2007-2008 2008-2009 BUDGET PROGRAM/SERVICE BUDGET BUDGET % CHANGE ADMINISTRATIVE SERVICES - $ 34,000 100.00% DEVELOPMENT SERVICES 15,000 24,000 60.00% PARKS AND RECREATION - 90,315 100.00% PUBLIC SAFETY - 14,148 100.00% PUBLIC WORKS 1,333,150 1,136,560 -14.75% CAPITAL IMPROVEMENTS 11,334,170 5,476,300 -51.68% DEBT SERVICE - - 0.00% CONTINGENCY - - 0.00% TOTAL CAPITAL OUTLAY TOTAL EXPENDITURES PROGRAM/SERVICE ADMINISTRATIVE SERVICES DEVELOPMENT SERVICES PARKS AND RECREATION PUBLIC SAFETY PUBLIC WORKS CAPITAL IMPROVEMENTS DEBT SERVICE CONTINGENCY GRAND TOTAL * Excludes Internal Service Funds. $12,682,320 $6,775,323 -46.58% 2007-2008 2008-2009 BUDGET BUDGET $5,192,008 $5,238,081 2,614,131 2,099,853 4,032,533 4,355,825 11,214,355 11,666,780 16,226,769 16,882,687 11,334,170 5,476,300 3,171,869 3,447,219 50,000 50,000 $53,835,835 $49,216,745 % CHANGE 0.89% -19.67% 8.02% 4.03% 4.04% -51.68% 8.68% PROGRAM INCOME $3,607,851 228,000 1,184,931 1,023,365 12,591,700 $18,635,847 PROGRAM INCOME 3,607,851 228,000 1,184,931 1,023,365 12,591,700 -8.58% $18,635,847 CITY OF CAPE GIRARDEAU, MISSOURI 3 ANNUAL BUDGET 2008 - 2009 ADMINISTRATIVE SERVICES (OPERATING EXPENDITURES I 2007-2008 2008-2009 2008-2009 PROGRAM/SERVICE BUDGET 2007-2008 2008-2009 CITY COUNCIL PROGRAM PROGRAM/SERVICE BUDGET BUDGET % CHANGE INCOME CITY COUNCIL $42,833 $44,558 4.03% 0.00% CITY MANAGER 283,516 299,969 5.80% FINANCE CITY ATTORNEY 260,653 256,807 -1.48% - HUMAN RESOURCES 239,979 244,386 1.84% - FINANCE 520,793 533,777 2.49% 0.00% CN BUREAU 1,694,500 1,732,632 2.25% 1,697,750 PUBLIC AWARENESS 68,197 71,980 5.55% - INTERDEPARTMENTAL 794,401 816,074 2.73% 962,850 AIRPORT TOTAL CAPITAL OUTLAY $ - $ 34,000 100.00% OPERATIONS 933,284 839,305 -10.07% 383,412 FBO OPERATION 353,852 364,593 3.04% 563,839 TOTAL AIRPORT $1,287,136 $1,203,898 -6.47% 353,852 TOTAL OPERATING EXPENDITURES $5,192,008 $5,204,081 0.23% $3,607,851 CAPITAL OUTLAY TOTAL EXPENDITURES 2007-2008 2008-2009 2008-2009 PROGRAM/SERVICE BUDGET BUDGET % CHANGE CITY COUNCIL $ - $ - 0.00% CITY MANAGER - - 0.00% CITY ATTORNEY - - 0.00% HUMAN RESOURCES - - 0.00% FINANCE - - 0.00% CN BUREAU - - 0.00% PUBLIC AWARENESS - - 0.00% INTERDEPARTMENTAL - - 0.00% AIRPORT CN BUREAU 75 OPERATIONS - 34,000 100.00% FBO OPERATION - - 0.00% TOTAL AIRPORT $ - $ 34,000 0.00% TOTAL CAPITAL OUTLAY $ - $ 34,000 100.00% TOTAL EXPENDITURES CITY OF CAPE GIRARDEAU, MISSOURI 4 ANNUAL BUDGET 2008 - 2009 PAGE 2007-2008 2008-2009 PROGRAM PROGRAM/SERVICE NUMBER BUDGET BUDGET % CHANGE INCOME CITY COUNCIL 31 $42,833 $44,558 4.03% CITY MANAGER 37 283,516 299,969 5.80% CITY ATTORNEY 47 260,653 256,807 -1.48% HUMAN RESOURCES 33 239,979 244,386 1.84% FINANCE 49 520,793 533,777 2.49% CN BUREAU 75 1,694,500 1,732,632 2.25% 1,697,750 PUBLIC AWARENESS 45 68,197 71,980 5.55% INTERDEPARTMENTAL 62 794,401 816,074 2.73% 962,850 AIRPORT OPERATIONS 83 933,284 873,305 -6.43% 383,412 FBO OPERATION 84 353,852 364,593 3.04% 563,839 TOTAL AIRPORT $1,287,136 $1,237,898 -3.83% GRAND TOTAL $5,192,008 $5,238,081 0.89% $3,607,851 CITY OF CAPE GIRARDEAU, MISSOURI 4 ANNUAL BUDGET 2008 - 2009 DEVELOPMENT SERVICES JOPERATING EXPENDITURES 2007-2008 2008-2009 2007-2008 2008-2009 BUDGET PROGRAM PROGRAM/SERVICE BUDGET BUDGET % CHANGE INCOME PLANNING $437,865 $317,988 -27.38% $6,500 INSPECTION 464,689 492,378 5.96% 169,500 ENGINEERING 646,677 615,554 -4.81% 30,000 DOWNTOWN BUS DISTRICT 5,300 12,000 126.42% 22,000 COMMUNITY DEVELOPMENT 713,500 297,000 -58.37% - ECONOMIC DEVELOPMENT 237,600 227,433 -4.28% - UNITED WAY 2,500 2,500 0.00% VISION 2000 FUND 1,000 1,000 0.00% VISION 2000 PUBLIC TRANSPORTATION 90,000 110,000 22.22% TOTAL OPERATING EXPENDITURES $2,599,131 $2,075,853 -20.13% $228,000 CAPITAL OUTLAY CITY OF CAPE GIRARDEAU, MISSOURI 5 ANNUAL BUDGET 2005 - 2009 2007-2008 2008-2009 PROGRAM/SERVICE BUDGET BUDGET % CHANGE PLANNING $ - 6,000 100.00% INSPECTION - - 0.00% ENGINEERING - 8,000 100.00% DOWNTOWN BUS DISTRICT 15,000 10,000 -33.33% COMMUNITY DEVELOPMENT - - 0.00% ECONOMIC DEVELOPMENT - - 0.00% UNITED WAY - - 0.00% VISION 2000 - - 0.00% PUBLIC TRANSPORTATION - - 0.00% TOTAL CAPITAL OUTLAY $15,000 $ 24,000 60.00% TOTAL EXPENDITURES PAGE 2007-2008 2008-2009 PROGRAM PROGRAM/SERVICE NUMBER BUDGET BUDGET % CHANGE INCOME PLANNING 41 $437,865 $323,988 -26.01% $6,500 INSPECTION 43 464,689 492,378 5.96% 169,500 ENGINEERING 57 646,677 623,554 -3.58% 30,000 DOWNTOWN BUS DISTRICT 90 20,300 22,000 8.37% 22,000 COMMUNITY DEVELOPMENT 62 713,500 297,000 -58.37% ECONOMIC DEVELOPMENT 62 237,600 227,433 -4.28% UNITED WAY 62 2,500 2,500 0.00% VISION 2000 203 1,000 1,000 0.00% PUBLIC TRANSPORTATION 62 90,000 110,000 22.22% GRAND TOTAL $2,614,131 $2,099,853 -19.67% $228,000 CITY OF CAPE GIRARDEAU, MISSOURI 5 ANNUAL BUDGET 2005 - 2009 PARKS AND RECREATION OPERATING EXPENDITURES TOTAL EXPENDITURES 2007-2008 2008-2009 2008-2009 PROGRAM PROGRAM/SERVICE BUDGET BUDGET % CHANGE INCOME PARK MAINTENANCE $1,227,189 $1,308,447 6.62% $ 35,142 CENTRAL POOL 375,627 389,886 3.80% 161,791 CAPAHA POOL 79,451 74,740 -5.93% 44,450 RECREATION 426,301 493,751 15.82% 151,780 MUNICIPAL BAND . 23,178 23,178 0.00% 16.48% ARENA BUILDING MTNCE 195,031 211,424 8.41% 52,495 OSAGE BUILDING 298,817 310,115 3.78% 154,727 GOLF COURSE 569,950 559,396 -1.85% 433,646 FACILITY MAINTENANCE 191,849 194,225 1.24% GOLF COURSE CEMETERY 197,515 185,578 -6.04% 43,000 SOFTBALL COMPLEX 447,625 514,770 15.00% 107,900 TOTAL OPERATING EXPENDITURES $4,032,533 $4,265,510 5.78% $1,184,931 -6.04% 43,000 SOFTBALL COMPLEX 319 CAPITAL OUTLAY 521,630 16.53% 107,900 GRAND TOTAL 2007-2008 2008-2009 8.02% $1,184,931 PROGRAM/SERVICE BUDGET BUDGET % CHANGE PARK MAINTENANCE $ - $ 7,500 100.00% CENTRAL POOL - 23,100 100.00% CAPAHA POOL - 3,000 100.00% RECREATION - 2,800 100.00% MUNICIPAL BAND - - 0.00% ARENA BUILDING MTNCE - 18,500 100.00% OSAGE BUILDING - 28,555 100.00% GOLF COURSE - - 0.00% FACILITY MAINTENANCE - - 0.00% CEMETERY - - 0.00% SOFTBALL COMPLEX - 6,860 100.00% TOTAL CAPITAL OUTLAY $ - $ 90,315 100.00% TOTAL EXPENDITURES CITY OF CAPE GIRARDEAU, MISSOURI 6 ANNUAL BUDGET 2008 - 2009 PAGE 2007-2008 2008-2009 PROGRAM PROGRAM/SERVICE NUMBER BUDGET BUDGET % CHANGE INCOME PARK MAINTENANCE 61 $ 1,227,189 $1,315,947 7.23% $35,142 CENTRAL POOL 102 375,627 412,986 9.95% 161,791 CAPAHA POOL 103 79,451 77,740 -2.15% 44,450 RECREATION 101 426,301 496,551 16.48% 151,780 MUNICIPAL BAND 100 23,178 23,178 0.00% ARENA BUILDING MTNCE 99 195,031 229,924 17.89% 52,495 OSAGE BUILDING 104 298,817 338,670 13.34% 154,727 GOLF COURSE 308-311 569,950 559,396 -1.85% 433,646 FACILITY MAINTENANCE 39 191,849 194,225 1.24% CEMETERY 59 197,515 185,578 -6.04% 43,000 SOFTBALL COMPLEX 319 447,625 521,630 16.53% 107,900 GRAND TOTAL $4,032,533 $4,355,825 8.02% $1,184,931 CITY OF CAPE GIRARDEAU, MISSOURI 6 ANNUAL BUDGET 2008 - 2009 PUBLIC SAFETY (OPERATING EXPENDITURES I PAGE 2007-2008 2008-2009 2007-2008 2008-2009 PROGRAM 2007-2008 2008-2009 % CHANGE PROGRAM PROGRAM/SERVICE BUDGET BUDGET % CHANGE INCOME POLICE $5,651,979 $5,908,778 4.54% $439,204 FIRE 4,937,801 5,141,817 4.13% 137,795 MUNICIPAL COURT 308,108 276,171 -10.37% 120,500 HEALTH 316,467 325,866 2.97% 325,866 TOTAL OPERATING EXPENDITURES $11,214,355 $11,652,632 3.91% $1,023,365 CAPITAL OUTLAY PAGE 2007-2008 2008-2009 2007-2008 2008-2009 PROGRAM PROGRAM/SERVICE BUDGET BUDGET % CHANGE POLICE - 9,000 100.00% FIRE - - 0.00% MUNICIPAL COURT - 5,148 100.00% HEALTH - - 0.00% TOTAL CAPITAL OUTLAY $ - $ 14,148 100.00% TOTAL EXPENDITURES CITY OF CAPE GIRARDEAU, MISSOURI 7 ANNUAL BUDGET 2003 - 2009 PAGE 2007-2008 2008-2009 PROGRAM PROGRAM/SERVICE NUMBER BUDGET BUDGET % CHANGE INCOME POLICE 51 $5,651,979 $5,917,778 4.70% $439,204 FIRE 53 4,937,801 5,141,817 4.13% 137,795 MUNICIPAL COURT 35 308,108 281,319 -8.69% 120,500 HEALTH 117 316,467 325,866 2.97% 325,866 GRAND TOTAL $11,214,355 $11,666,780 4.03% $1,023,365 CITY OF CAPE GIRARDEAU, MISSOURI 7 ANNUAL BUDGET 2003 - 2009 CAPITAL OUTLAY PUBLIC WORKS 2007-2008 2008-2009 OPERATING EXPENDITURES PROGRAM/SERVICE BUDGET BUDGET 2007-2008 2008-2009 STREET PROGRAM PROGRAM/SERVICE BUDGET BUDGET % CHANGE INCOME STREET $1,984,580 $2,136,826 7.67% SOLID WASTE: 5,900 - -100.00% TRANSFER STATION 1,117,209 1,312,925 17.52% 31,710 RESIDENTIAL 997,124 1,037,075 4.01% - LANDFILL 49,461 50,617 2.34% RECYCLING 670,927 689,314 2.74% TOTAL SOLID WASTE TOTAL SOLID WASTE $2,834,721 $3,089,931 9.00% 3,293,750 WATER 5,272,400 5,446,330 3.30% 6,158,400 SEWER: SEWER: STORMWATER 454,055 543,977 19.80% 31,700 SLUDGE DISPOSAL 244,845 267,040 9.06% PLANT OPERATIONS 3,478,009 3,524,623 1.34% PLANT OPERATIONS LINE MAINTENANCE 625,009 617,400 -1.22% MAIN STREET LEVEES - 120,000 100.00% -27.82% TOTAL SEWER $4,801,918 $5,073,040 5.65% 3,139,550 TOTAL OPERATING EXPENDITURES $14,893,619 $15,746,127 5.72% $12,591,700 CAPITAL OUTLAY CITY OF CAPE GIRARDEAU, MISSOURI 8 ANNUAL BUDGET 2008 - 2009 2007-2008 2008-2009 PROGRAM/SERVICE BUDGET BUDGET % CHANGE STREET $ - $ - 0.00% SOLID WASTE: TRANSFER STATION 5,900 - -100.00% RESIDENTIAL 108,700 31,710 -70.83% LANDFILL - - 0.00% RECYCLING 21,000 - -100.00% TOTAL SOLID WASTE $135,600 $31,710 -76.62% WATER 695,950 794,850 14.21% SEWER: STORMWATER 31,700 60,000 89.27% SLUDGE DISPOSAL 77,100 - -100.00% PLANT OPERATIONS 185,000 100,000 -45.95% LINE MAINTENANCE 207,800 150,000 -27.82% MAIN STREET LEVEES - - 0.00% TOTAL SEWER 501,600 310,000 -38.20% TOTAL CAPITAL OUTLAY $ 1,333,150 $ 1,136,560 -14.75% TOTAL EXPENDITURES PAGE 2007-2008 2008-2009 PROGRAM PROGRAM/SERVICE NUMBER BUDGET BUDGET % CHANGE INCOME STREET 55 $1,984,580 $2,136,826 7.67% SOLID WASTE: TRANSFER STATION 293 1,123,109 1,312,925 16.90% RESIDENTIAL 295 1,105,824 1,068,785 -3.35% LANDFILL 297 49,461 50,617 2.34% RECYCLING 299 691,927 689,314 -0.38% TOTAL SOLID WASTE $2,970,321 $3,121,641 5.09% 3,293,750 WATER 283 5,968,350 6,241,180 4.57% 6,158,400 SEWER: STORMWATER 273 485,755 603,977 24.34% SLUDGE DISPOSAL 267 321,945 267,040 -17.05% PLANT OPERATIONS 269 3,663,009 3,624,623 -1.05% LINE MAINTENANCE 271 832,809 767,400 -7.85% MAIN STREET LEVEES 275 0 120,000 100.00% TOTAL SEWER 5,303,518 5,383,040 1.50% 3,139,550 GRAND TOTAL $16,226,769 $16,882,687 4.04% $12,591,700 CITY OF CAPE GIRARDEAU, MISSOURI 8 ANNUAL BUDGET 2008 - 2009 CITY OF CAPE GIRARDEAU, MISSOURI 9 ANNUAL BUDGET 2008 - 2009 INTERNAL SERVICE OPERATING EXPENDITURES 2007-2008 2008-2009 PROGRAM PROGRAM/SERVICE BUDGET BUDGET % CHANGE INCOME DATA PROCESSING $235,594 $235,673 0.03% $369,000 FLEET 1,095,186 1,126,813 2.89% 1,148,272 EMPLOYEE BENEFITS 3,115,699 3,640,000 16.83% 3,644,000 RISK MANAGEMENT 555,029 568,957 2.51% 568,957 EQUIPMENT REPLACEMENT - - 0.00% 316,384 TOTAL OPERATING EXPENDITURES $5,001,508 $5,571,443 11.40% $6,046,613 CAPITAL OUTLAY 2007-2008 2008-2009 PROGRAM/SERVICE BUDGET BUDGET % CHANGE DATA PROCESSING $133,000 $133,000 0.00% FLEET 18,645 5,000 -73.18% EMPLOYEE BENEFITS - - 0.00% RISK MANAGEMENT - - 0.00% EQUIPMENT REPLACEMENT 135,610 526,828 288.49% TOTAL CAPITAL OUTLAY $287,255 $664,828 131.44% TOTAL EXPENDITURES PAGE 2007-2008 2008-2009 PROGRAM PROGRAM/SERVICE NUMBER BUDGET BUDGET % CHANGE INCOME DATA PROCESSING 330 $368,594 $368,673 0.02% $369,000 FLEET 336 1,113,831 1,131,813 1.61% 1,148,272 EMPLOYEE BENEFITS 340 3,115,699 3,640,000 16.83% 3,644,000 RISK MANAGEMENT 344 555,029 568,957 2.51% 568,957 EQUIPMENT REPLACEMENT 348 135,610 526,828 288.49% 316,384 GRAND TOTAL $5,288,763 $6,236,271 17.92% $6,046,613 CITY OF CAPE GIRARDEAU, MISSOURI 9 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 10 ANNUAL BUDGET 2008 - 2009 SUMMARY OF REVENUE "m EXPENSES BY FUND "1 FUND TYPES CITY OF CAPE GIRARDEAU, MISSOURI 11 ANNUAL BUDGET 2008 - 2009 COMBINED STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN GOVERNMENTAL FUND BALANCES GENERAL, SPECIAL REVENUE, DEBT SERVICE AND CAPITAL PROJECTS FUND TYPES 2005-06 2006-07 ACTUAL ACTUAL REVENUES COLLECTED: TAXES $25,453,952 $26,139,116 LICENSES AND PERMITS 1,276,140 1,296,285 INTERGOVERN REVENUE 3,087,220 3,536,021 SERVICE CHARGES 1,948,390 2,118,721 FINES AND FORFEITS 869,893 861,703 MISCELLANEOUS 1,634,206 1,892,661 OTHER FINANCING 2,027,416 352,805 TOTAL REVENUE $36,297,217 $36,197,312 EXPENSE OBJECT: PERSONNEL SERVICES $14,847,713 $15,452,137 MATERIALS & SUPPLIES 1,759,901 1,780,081 CONTRACTUAL SERVICES 2,904,882 2,819,060 GENERAL OPERATIONS 321,512 344,681 CAPITAL OUTLAY 10,468,103 7,956,050 SPECIAL PROJECTS 2,423,742 2,323,408 DEBT SERVICE 3,796,615 3,210,913 TOTAL EXPENSES $36,522,468 $33,886,330 FUND TRANSFERS IN " 427,533 302,436 FUND TRANSFERS OUT " 3,206,729 3,236,259 PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND 2007-08 BUDGET $26,966,600 1,369,500 5,691,014 2,223,844 923,500 1,500,319 230,816 $38,905,593 $16,575,857 1,727,674 2,828,280 321,571 11,349,170 2,601,650 3,171,869 $38,576,071 60,000 3,325,969 2,015,189 (6,722,060) 123,600 342,898 18,232,032 BALANCE 11,055,212 EMERGENCY RESERVE FUND 4,077,231 * Eliminates interfund transfers between annually budgeted governmental funds. 2008-09 PROPOSED $30,126,807 1,376,700 2,805,799 2,197,455 861,000 1,483,970 248,985 39,100,716 $17,023,439 1,941,812 2,884,707 343,192 5,631,903 2,117,586 3,447,219 $33,389,858 GI I T UP UAFL WKAKUtAU, MI„UUKI 12 ANNUAL tSUL)Ut 1 ZUUU - ZUU`J 161,535 6,559,444 (33,971) 11,055,212 10,334,190 4,111,202 GOVERNMENTAL FUNDS 2008-2009 RESOURCES TAXES 76.7% $30,126,807 FUND TRANSFERS IN I 0.4% $161,535 LICENSES AND PERMITS INTERGOVERN REVENUE 3.5% $1,376,700 OTHER FINANCING 0.6% 7.1% $2,805,799 $248,985 MISCELLANEOUSSERVICE CHARGES 5.6% 3.8 $1,483,970 $2,197,455 FINES AND FORFEITS 2.2% $861,000 GOVERNMENTAL FUNDS 2008-2009 EXPENDITURES FUND TRANSFERS OUT 16.4% $6,559,444 DEBT SERVICE 8.6% $3,447,219 SPECIAL PROJECTS 5.3% $2,117,586 CAPITALOUTLAY 14.1% GENERAL OPERATIONS $5,631,903 0.9% $343,192 PERSONNEL SERVICES 42.6% $17,023,439 MATERIALS & SUPPLIES 4.9% $1,941,812 CONTRACTUAL SERVICES 7.2% $2,884,707 CITY OF CAPE GIRARDEAU, MISSOURI 13 ANNUAL BUDGET 2008 - 2009 City of Cape Girardeau, Missouri COMBINED STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN PROPRIETARY FUND TYPES ENTERPRISE AND INTERNAL SERVICE FUND TYPES 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED REVENUES COLLECTED: TAXES $ - $ - $ - $ - LICENSES AND PERMITS - - - - INTERGOVERN REVENUE 181,339 188,542 2,200 17,000 SERVICE CHARGES 15,644,141 16,294,175 17,151,792 18,325,603 FINES AND FORFEITS - - - - MISCELLANEOUS 958,479 1,201,381 712,902 725,456 OTHER FINANCING 8,505,016 551,145 180,130 111,800 TOTAL REVENUE $25,288,975 $18,235,243 $18,047,024 $19,179,859 EXPENSE OBJECT: PERSONNEL SERVICES $3,859,361 $4,030,154 $4,308,406 $4,404,069 MATERIALS & SUPPLIES 1,527,285 1,484,666 1,984,502 2,057,761 CONTRACTUAL SERVICES 8,387,756 8,811,335 8,234,749 9,161,690 GENERAL OPERATIONS 344,080 290,602 346,598 462,175 CAPITAL OUTLAY 1,060,702 1,690,861 1,620,405 1,808,248 SPECIAL PROJECTS 332,998 383,209 243,680 312,643 DEBT SERVICE 12,254,734 4,190,560 3,810,187 3,856,572 TOTAL EXPENSES $27,766,916 $20,881,387 $20,548,527 $22,063,158 FUND TRANSFERS IN * 2,802,998 3,013,478 2,763,279 3,031,884 FUND TRANSFERS OUT * 340,671 198,673 - 101,535 PROJECTED REVENUE OVER(UNDER) BUDGET 448,271 - PROJECTED EXPENDITURES UNDER(OVER) BUDGET (394,576) - RESERVED FUND BALANCE DECREASE (INCREASE) (640,849) (204,944) EMERGENCY RESERVE FUND BALANCE DECREASE (INCREASE) - (78,970) BEGINNING UNRESERVED FUND BALANCE 3,165,239 2,839,861 ENDING UNRESERVED FUND BALANCE 2,839,861 2,602,997 EMERGENCY RESERVE FUND 1,606,565 1,685,535 * Eliminates interfund transfers between enterprise funds. CITY OF CAPE GIRARDEAU, MISSOURI 14 ANNUAL BUDGET 2008 - 2009 PROPRIETARY FUNDS 2008-2009 RESOURCES SERVICE CHARGES 82.5% $18,325,603 461 Wt 7114 lw; MISCELLANEOUS 3.3% INTERGOVERN REVENUE $725,456 0.1% $17,000 OTHERFINANCING 0.5% FUND TRANSFERS IN $111,800 13.6% $3,031,884 PROPRIETARY FUNDS 2008-2009 EXPENDITURES MATERIALS & SUPPLIES CONTRACTUAL SERVICES 9.3% $2,057,761 41.3% $9,161,690 PERSONNEL SERVICES 19.9% $4,404,069 DEBT SERVICE 17.4% $3,856,572 SPECIAL PROJECTS 1.4% $312,643 GENERAL OPERATIONS 2.1% $462,175 CAPITAL OUTLAY 8.2% $1,808,248 CITY OF CAPE GIRARDEAU, MISSOURI 15 ANNUAL BUDGET 2008 - 2009 GENERALFUND CONVENTIONNISITORS AIRPORT FUND DOWNTOWN BUS DISTRICT PARKS & RECREATION HOUSING DEVELOPMENT GRANTS HEALTH MOTOR FUEL TAX CAP IMPR SALES TAX - FLOOD CAP IMPR SALES TAX - WATER CAP IMPR SALES TAX - SEWER GENERAL LONG TERM BOND GENERAL CAPITAL IMPROV CORP FLOOD PROJECT STREET IMPROVEMENT SURFACE TRANS PROGURBAN PROJ FD CDBG GRANTS TRANSPORTATION SALES TAX TRANSPORTATION SALES TAX II TRANSPORTATION SALES TAX III FIRE SALES TAX FUND PUBLIC SAFETY TRUST FUND PARK/STORMWATER SALES TAX-OPERATIOt PARK/STORMWATER SALES TAX -CAPITAL - PARK IMPROVEMENTS (42,434) SEWER OPERATIONS 5,545,518 WATER OPERATIONS 13,340,821 SOLID WASTE 3,111,757 GOLF COURSE 582,479 SOFTBALL COMPLEX 413,918 DATA PROCESSING 311,668 FLEET MANAGEMENT 1,433,138 EMPLOYEE BENEFITS 2,476,928 RISK MANAGEMENT 499,419 EQUIPMENT REPLACEMENT 376,327 FLOOD PROTECTION 14 VISION 2000 1,096 F\ IM 11] 01pis :3:10AWL111J0 BUDGET BY FUND 2005-06 ACTUAL $23,359,271 1,513,456 1,859,230 23,648 1,348,425 292,833 1,611,786 7,465 2,303,805 2,128,271 997,894 48,873 82,777 61,907 13,776 134,770 207,981 3,363,317 1,644,357 2,055,401 3,541,821 TOTALREVENUE LESS TRANSFERS NET REVENUE $74,651,713 3,230,531 $71,421,182 2006-07 ACTUAL $22,439,198 1,638,919 1,812,792 21,348 1,374,766 74,916 308,296 1,958,532 85,098 2,398,217 2,189,983 277,063 51,547 150,559 17,878 122,814 232,051 455,432 4,655,976 2,114,966 2,266,265 64,068 5,696,218 6,194,258 3,024,271 521,348 421,669 344,688 1,285,911 2,699,662 528,579 532,117 1,083 $65,960,488 3,315,914 $62,644,574 CITY OF CAPE GIRARDEAU, MISSOURI 16 2007-08 BUDGET $22,669,869 1,641,600 1,474,179 20,300 1,398,405 660,000 315,025 1,499,500 3,500 2,438,000 2,270,500 342,328 9,000 85,716 2,169,000 156,738 187,095 4,712,500 2,193,300 2,215,000 979,100 5,273,319 6,068,915 2,958,400 569,950 447,625 368,594 1,114,764 3,115,699 555,029 338,008 1,000 $68,251,958 2,823,279 $65,428,679 2008-09 BUDGET $23,236,880 1,697,750 1,471,065 22,000 1,579,049 275,000 325,866 1,449,900 2,600 2,393,750 2,262,750 334,231 8,000 29,180 6,000 136,350 191,485 5,485,300 2,177,650 2,220,000 681,000 2,316,000 5,511,954 6,278,400 3,293,750 559,396 521,630 369,000 1,148,272 3,644,000 568,957 316,384 1,000 $70,514,549 3,193,419 $67,321,130 ANNUAL BUDGET 2008 - 2009 GENERALFUND CONVENTIONNISITORS AIRPORT FUND DOWNTOWN BUS DISTRICT PARKS & RECREATION HOUSING DEVELOPMENT GRANTS HEALTH MOTOR FUEL TAX CAP IMPR SALES TAX -FLOOD CAP IMPR SALES TAX -WATER CAP IMPR SALES TAX -SEWER GENERAL LONG TERM BOND GENERAL CAPITAL IMPROV CORP FLOOD PROJECT STREET IMPROVEMENT SURFACE TRANS PROG-URBAN PROJ FD CDBG GRANTS TRANSPORTATION SALES TAX TRANSPORTATION SALES TAX II TRANSPORTATION SALES TAX III FIRE SALES TAX FUND PUBLIC SAFETY TRUST FUND PARK/STORMWATER SALES TAX-OPERATIOt PARK/STORMWATER SALES TAX -CAPITAL - PARK IMPROVEMENTS (26,878) SEWER OPERATIONS 5,268,846 WATER OPERATIONS 13,418,500 SOLID WASTE 2,952,874 GOLF COURSE 584,681 SOFTBALL COMPLEX 418,444 DATA PROCESSING 317,593 FLEET MANAGEMENT 1,360,330 EMPLOYEE BENEFITS 2,895,495 RISK MANAGEMENT 645,859 EQUIPMENT REPLACEMENT 244,965 FLOOD PROTECTION 563 VISION 2000 2,243 ALL FUNDS EXPENSE BUDGET BY FUND 2005-06 ACTUAL $23,859,452 1,623,225 1,768,139 10,497 1,359,903 259,604 1,657,377 183,223 2,241,968 2,032,803 1,003,470 37,288 551,136 85,950 122,367 196,943 2,975,328 411,310 2,030,325 7,177,951 TOTAL EXPENSES LESS TRANSFERS NET EXPENSE 2006-07 ACTUAL $22,344,097 1,770,799 1,791,036 6,866 1,375,580 73,822 310,370 1,879,365 173,988 2,355,167 2,189,463 344,806 47,275 92,704 55,000 126,657 563,311 4,066,778 1,063,931 2,129,851 2,467,815 105,697 5,962,658 5,523,870 3,258,861 521,378 421,634 315,020 1,258,353 2,865,922 607,900 344,464 230 $77,671,774 $66,414,668 2007-08 BUDGET $22,719,841 1,694,500 1,561,179 20,300 1,398,405 660,000 316,467 1,422,400 153,700 2,438,000 2,237,354 336,910 91,100 2,400,000 153,298 359,300 7,173,300 2,165,000 2,096,948 979,100 5,303,518 5,968,350 2,970,321 569,950 447,625 368,594 1,113,831 3,115,699 555,029 135,610 1,000 $70,926,629 3,547,400 3,434,932 3,325,969 $74,124,374 $62,979,736 $67,600,660 2008-09 BUDGET $23,274,779 1,732,632 1,513,065 22,000 1,579,049 250,000 325,866 1,750,000 3,643,750 2,246,761 333,327 147,763 250,000 4,867,000 2,166,000 2,179,502 664,363 2,043,000 5,383,040 6,241,180 3,121,641 559,396 521,630 368,673 1,148,085 3,640,000 568,957 612,091 1,000 $71,154,550 6,660,979 $64,493,571 CITY OF CAPE GIRARDEAU, MISSOURI 17 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 18 ANNUAL BUDGET 2008 - 2009 GENERAL FUND BUDGET HIGHLIGHTS SIGNIFICANT OPERATING CHANGES City Council — Budget reflects increase of $25,000 in contractual services for new quarterly newsletter for the City. In fiscal year ending June 30, 2008 $23,000 was included in contractual services for election costs for Council and other elections. No elections costs were included in the proposed budgeted for the fiscal year ending June 30, 2009. Planning Services — Budget reflects a 1.66 decrease in FTE to 6.34 FTE. A development services director was added during the current year to manage planning services, inspection services, and engineering. This budget proposes to replace the city planner which retired during the current year with a planning supervisor, and eliminates a GIS technician and administrative secretary. Total cost decreases related to these changes was $91,882. Inspection Services — Budget reflects a .67 decrease in FTE to 7.33 FTE. A development services director was added during the current year to manage inspection services, planning services, and engineering. This budget eliminates a plan review specialist 11. Total personnel cost decreases related to these changes were $17,189. This budget adds $42500 forcontractual services for outsourcing a portion of the plan review. Engineering — Budget reflects a .33 increase in FTE to 16.33 FTE for full-time employees. A development services director was added during the current year to manage engineering, inspection services, and planning services. This budget also reflects a 1.05 decrease in FTE to 1.91 FTE for part-time employees. Total personnel cost increases related to these changes were $9,887. This budget also assumes that $452,000 in engineering staff costs will be charged to interdepartmental costs. In the current year $414,000 was expected to be charged to interdepartmental costs. Interdepartmental — This budget assumes the amount of salaries from the engineering, planning and street divisions charged to capital projects and other funds was $649,000 which is $30,000 more than in the current year. Community Development — The 2007 -2008 budget included $12,500 for production costs related to the public access channel which is not included in this budget. The 2007 — 2008budget.also included $20,000 in support of Old Town Cape. This budget only includes $3,000 for this support from the general funds. This budget reflects the addition of $24,000 to televise the Council meetings. Previously these services were provided under the Cable franchise agreements. Public Transportation — On July 1, 2006 the City discontinued its grant funded taxi coupon transportation program. This program was replaced by a fixed route bus and taxi on demand program run the Cape Girardeau County Transit Authority. The 2007 — 2008 budget reflected $90,000 for the support of the Transit Authority's program. This budget includes $110,000 for this support. Police — Budget increased personnel costs by $57,909 to reflect the transfer of the bailiff position to police from municipal court and the addition of a .50 FTE part-time clerical assistant. This budget increases the allowance for overtime by $44,440 at a total cost of $50,520. This budget also increases the amount allowed for fuel costs by 47.6% or $58,888. CITY OF CAPE GIRARDEAU, MISSOURI 19 ANNUAL BUDGET 2008 - 2009 SIGNIFICANT OPERATING CHANGES (Cont.) Fire — Budget reflects the addition of 3 FTE full-time firefighters at cost of $150,013 and $36,800 in additional overtime at a cost of $44,430. This budget also increases the amount allowed for fuel costs by 61.1% or $27,041. Municipal Court — Budget decreased personnel costs by $46,574 to reflect the transfer of the bailiff position from municipal court to police. Street Budget reflects $8,823 decrease in overtime and .31 FTE increase in part-time hours at a net decreased cost of $10,767. Street lights electricity, fuel costs, and internal lease payments are projected to increase $21,000 (7.2%), $30,333 (61.30/o), and $59,705 (39.45) in this budget. Park Maintenance — Budget reflects increase in part-time hours (.34 FTE) and January 1, 2009 addition of 2 full-time senior maintenance III workers at additional costs of $5,861 and $38,359 respectively. This budget also increases the amount allowed for fuel costs by 40.1% or $12,019 and eliminates $7,603 in internal equipment leases. Cemetery — Budget reflects decrease in part-time hours (.33 FTE) and elimination of internal equipment leases with savings of $5,092 and $11,169 respectively. REVENUE/RATE INCREASES There are no fee increases proposed. As new activities arise during the year, user fees maybe charged to offset operating costs. REVENUE/EXPENDITURE PROJECTIONS The following assumptions were used for the proposed budget for the fiscal year ending June 30, 2009 and projections for the following five years. Inflation is projected to be 3% during the entire 6 -year period. Sales Tax and Merchant License are projected to grow 2% over projected revenues in the current fiscal year for the fiscal year ending June 30, 2009 and to increase 5% per year thereafter. Sales tax is projected to increase I% in the current year. Cable Franchise Tax is projected at 5.0% above calendar year 2007 levels for the fiscal year ending June 30, 2009 and to increase 3.0% annually during the following five years. Real Estate and Property Tax assessed valuations are projected to grow at 1.0% and 2.0% respectively for the fiscal year ending June 30, 2009 and 3.0% annually for the following five years. No tax levy increases are assumed in any of the years. Franchise Tax from AmerenUE is projected for the fiscal year ending June 30, 2009 using current rates and usages. Revenues are projected to increase 3% per year thereafter. Court Revenue is projected at actual amounts received fiscal year ending June 30, 2007 and projected to grow at the rate of inflation for the remaining 5 years. CITY OF CAPE GIRARDEAU, MISSOURI 20 ANNUAL BUDGET 2008 - 2009 REVENUE/EXPENDITURE PROJECTIONS -(Cont.) All other fees and licenses that are allowed to be adjusted without voter approval are projected to grow at the rate of inflation for the remaining 5 years. The remaining fees and licenses are maintained at current levels. Operating expenditures, excluding personnel costs and internal equipment rent, are projected grow at the rate of inflation in years following fiscal year ending June 30, 2008. Personnel expenditures are projected to include annual step and cost of living increases for eligible employees in the fiscal years after June 30, 2009. Costs for health and dental insurance are projected to grow 8% annually during these years. The employee turnover rate and the percentage increase of retirees receiving health benefits were 6% and 8% annually during these five years. Internal equipment rent expense is projected to remain at June 30, 2009 levels during the following five years. No capital expenditures are projected in years following 2009 because of projected declining fund balances. Motor Fuel Fund transfers received by the General Fund for operations total $970,000 for fiscal year ending June 30, 2009 and are projected to be maintained at that level over the following five years. Fire Sales Tax Fund transfers received by the General Fund for operations total $2,166,000 for fiscal year ending June 30, 2009 and are projected to grow 5% annually over the remaining five years. Public Safety Trust Fund transfers received by the General Fund for operations total $1,083,000 for fiscal year ending June 30, 2009 and are projected to grow 5% annually over the remaining five years. Public Safety Trust Fund transfers received by the General Fund for matches for the SAFER grant total $37,219 for fiscal year ending June 30, 2009 and are projected to increase to $183,377 by the end of the remaining five years Transfers to Housing Development Grant Funds total $25,000 for fiscal year ending June 30, 2009 and are projected to be maintained at that level over the following five years. Transfers to the Public Safety Trust Fund total $2,165,000 for fiscal year ending June 30, 2009 and are projected to grow -5% annually over the remaining five years. There are no transfers out to the Debt Service Reserve Fund for the fiscal year ending June 30, 2009. No transfers are reflected in the remaining 5 years. There are no transfers out to the Equipment Replacement Fund for the fiscal year ending June 30, 2009. No transfers are reflected in the remaining 5 years. Transfers to Airport, Parks and Recreation, Golf, and Softball Complex funds are made at levels to —enable them to have balanced budgets. Unreserved fund balance is projected to be declining from $538,'536 at the end of the fiscal year ending June 30, 2009 to a point where the City in fiscal year ending 6/30/14 is $86,678 short of funding its emergency reserve fund. The City Charter requires the City to -reserve fund balances equal to 15% of annually budgeted operating expenses. CITY OF CAPE GIRARDEAU, MISSOURI 21 ANNUAL, BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 22 ANNUAL BUDGET 2008 - 2009 GENERAL FUND 2008-2009 EXPENDITURES PERSONNEL SERVICES 71.4% $15,071,990 _MATERIALS & SUPPLIES FUND TRANSFERS OUT 6.9% $1,458,210 8.3% $1,747,596 DEBT SERVICE 0.9% CONTRACTUAL SERVICES $188,289 9.4% $1,979,860 SPECIAL PROJECTS 2.0% GENERAL OPERATIONS $413,173 1.0% $214,013 CAPITAL OUTLAY 0.2% $35,648 CITY OF CAPE GIRARDEAU, MISSOURI 23 ANNUAL BUDGET 2008 - 2009 GENERALFUND 2008-2009 RESOURCES TAXES 67.2% $14,154,216 �r W LICENSES AND PERMITS FUND TRANSFERS IN 6.5% $1,370,700 11.2 % $2,368,270 INTERG REVENUE 2.8% $592,499 OTHER FINANCING 0.22%OVERN $46,755 MISCELLANEOUS 2.0% SERVICE CHARGES 6.0% $411,448 $1,265,992 FINES AND FORFEITS 4.1% $861,000 GENERAL FUND 2008-2009 EXPENDITURES PERSONNEL SERVICES 71.4% $15,071,990 _MATERIALS & SUPPLIES FUND TRANSFERS OUT 6.9% $1,458,210 8.3% $1,747,596 DEBT SERVICE 0.9% CONTRACTUAL SERVICES $188,289 9.4% $1,979,860 SPECIAL PROJECTS 2.0% GENERAL OPERATIONS $413,173 1.0% $214,013 CAPITAL OUTLAY 0.2% $35,648 CITY OF CAPE GIRARDEAU, MISSOURI 23 ANNUAL BUDGET 2008 - 2009 GENERALFUND BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET BUDGET V Zky/►111:Yo111:Zy4 TAXES $13,321,879 $13,585,650 $14,009,700 $14,154,216 LICENSES AND PERMITS 1,271,065 1,290,307 1,363,500 1,370,700 INTERGOVERN REVENUE 862,744 734,993 449,614 592,499 SERVICE CHARGES 1,084,061 1,143,799 1,259,080 1,265,992 FINES AND FORFEITS 869,893 861,703 923,500 861,000 MISCELLANEOUS 382,373 481,849 419,450 411,448 OTHER FINANCING 1,018,206 62,448 27,525 46,755 TOTAL REVENUE $18,810,221 $18,160,749 $18,452,369 $18,702,610 EXPENSE OBJECT: PERSONNEL SERVICES $13,214,432 $13,678,228 $14,712,404 $15,071,990 MATERIALS & SUPPLIES 1,280,370 1,302,670 1,285,634 1,458,210 CONTRACTUAL SERVICES 1,960,254 1,923,300 1,940,680 1,979,860 GENERAL OPERATIONS 207,914 210,989 209,606 214,013 CAPITAL OUTLAY 694,249 418,050 - 35,648 SPECIAL PROJECTS 803,039 412,562 388,900 413,173 DEBT SERVICE 165,383 190,191 186,780 188,289 TOTAL EXPENSES $18,325,641 $18,135,990 $18,724,004 $19,361,183 FUND TRANSFERS IN 4,549,050 4,278,449 4,217,500 4,534,270 FUND TRANSFERS OUT 5,533,811 4,208,107 3,995,837 3,913,596 PROJECTED REVENUE OVER(UNDER) BUDGET 431,002 PROJECTED EXPENDITURES UNDER(OVER) BUDGET (806,331) RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) 342,898 19,575 BEGINNING UNRESERVED FUND BALANCE 639,263 556,860 ENDING UNRESERVED FUND BALANCE 556,860 538,536 EMERGENCY RESERVE FUND 3,173,154 3,153,579 CITY OF CAPE GIRARDEAU, MISSOURI 24 ANNUAL BUDGET 2008 - 2009 GENERALFUND BUDGET PROJECTIONS 2009-10 2010-11 2011-12 2012-13 2013-14 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED REVENUE SOURCE: TAXES $14,747,948 $15,368,434 $16,016,922 $16,694,724 $17,403,212 LICENSES AND PERMITS 1,455,585 1,520,759 1,589,103 1,660,775 1,735,937 INTERGOVERN REVENUE 594,235 577,878 575,179 560,726 585,309 SERVICE CHARGES 1,325,213 1,369,868 1,416,381 1,464,835 1,515,308 FINES AND FORFEITS 886,590 912,948 940,096 968,059 996,861 MISCELLANEOUS 406,263 412,593 417,428 421,245 422,473 OTHER FINANCING 48,471 50,829 53,023 55,327 57,749 TOTAL REVENUE $19,464,305 $20,213,309 $21,008,132 $21,825,691 $22,716,849 EXPENSE OBJECT: PERSONNEL SERVICES $15,562,692 $16,264,901 $17,006,437 $17,790,384 $18,620,165 MATERIALS & SUPPLIES 1,501,956 1,547,015 1,593,425 1,641,228 1,690,465 CONTRACTUAL SERVICES 2,032,466 2,086,651 2,142,461 2,199,945 2,259,154 GENERAL OPERATIONS 220,433 227,046 233,857 240,873 248,099 CAPITAL OUTLAY - - - - - SPECIAL PROJECTS 425,568 438,335 451,485 465,030 478,981 DEBT SERVICE 187,496 181,506 167,712 169,493 166,135 TOTAL EXPENSES $19,930,611 $20,745,454 $21,595,377 $22,506,953 $23,462,999 FUND TRANSFERS IN 4,639,071 4,859,289 5,075,743 5,314,330 5,525,645 FUND TRANSFERS OUT 4,032,653 4,224,283 4,410,948 4,619,985 4,838,838 PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) (141,519) (178,337) (182,617) (194,669) (202,335) BEGINNING UNRESERVED FUND BALANCE 524,280 522,873 447,397 342,330 160,744 ENDING UNRESERVED FUND BALANCE 522,873 447,397 342,330 160,744 (100,934) EMERGENCY RESERVE FUND 3,295,098 3,473,435 3,656,052 3,850,721 4,053,056 CITY OF CAPE GIRARDEAU, MISSOURI 25 ANNUAL BUDGET 2008 - 2009 GENERAL FUND REVENUE CITY OF CAPE GIRARDEAU, MISSOURI 26 ANNUAL BUDGET 2000 - 2001 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED Real Estate Tax $1,066,107 $1,102,009 $1,128,000 $1,196,174 Personal Property Tax 274,782 289,049 309,000 308,892 Railroad & Utility Tax 45,209 49,177 47,000 47,000 Intangible Tax 2,981 4,017 4,000 2,300 Delinquent Real Estate Tax 17,756 18,447 19,000 21,000 Delinquent Personal Prop Tax 7,908 8,513 8,700 11,000 Public Utility Franchise Tax 2,780,910 2,747,703 2,720,000 2,791,000 Local Telephone Franchise Tax 27,500 27,500 110,000 159,500 Cable T.V. Franchise Tax 339,378 357,989 346,500 351,000 P.I.L.O.T. - Franchise Tax 135,744 139,326 142,500 149,350 General Sales Tax 8,444,717 8,680,255 9,003,000 8,942,000 Cigarette Tax 170,157 152,557 163,000 165,000 Penalty on Delinquent R.E. Tax 5,831 5,870 6,000 6,500 Penalty on Delinquent P.P. Tax 2,899 3,238 3,000 3,500 13,321,879 13,585,650 14,009,700 14,154,216 General Business License 1,065,199 1,103,240 1,125,500 1,157,700 Liquor Licenses 62,888 64,567 62,500 64,500 Trade Licenses 25,885 26,290 26,000 26,000 Security Guard Licenses 3,325 2,851 3,000 3,000 Building Permits 59,332 45,883 77,000 62,000 Plumbing & Sewer Permits 16,247 14,945 16,000 12,500 Electrical Permits 23,712 22,020 35,500 28,500 Other Permits 14,477 10,511 18,000 16,500 1,271,065 1,290,307 1,363,500 1,370,700 FY 06 Historic Preservation Grant - 5,100 - - FEMA - Indirect Operating Grant - 7,066 - - Citizens Corps Grant 20,711 - - - Cert Grant 34,892 - - - FY 05 Citizens Corp Grant 1,769 13,229 - - FY 04 Cert Trailer Grant - 6,994 - - Cert Grant - 9,199 - - FEMA Operating Grant 27,768 - - - Police Grants 434,127 411,022 408,614 439,204 Police Capital Grants 2,965 94,562 - - Interior -FEMA Flood Buyout (26) - - - DOT -FHA Public Transportation 146,870 - - - Fire Prevention Grant 61,209 - - - Cities and Counties Grant 12,804 - - - FEMA Assistance to Firefighters Grant 57,297 - - - Interoperable Communications Grant 3,912 - - - FY 05 FEMA Assistance to Firefighters 11,928 139,021 - - Other State Grants 5,396 15,094 - 2,000 Fire Grants - - - 112,795 County Business Surtax 41,122 33,706 41,000 38,500 862,744 734,993 449,614 592,499 Capaha Field Usage 25,525 26,291 27,080 28,142 Taxi Coupon Sales 97,120 - - - Misc. Fees -Grave Openings 26,313 26,087 27,000 33,000 Cemetery Plot Sales 8,084 13,202 8,500 10,000 Municipal Court Summons 3,353 4,501 4,000 5,500 Engineering Fees 26,503 59,199 43,000 30,000 Inspection Fees 1,523 916 36,500 24,000 Planning Services Fees 8,925 5,688 9,000 6,500 Miscellaneous Fees - 8,421 - - Misc. Fees -Map Sales - - 600 - CITY OF CAPE GIRARDEAU, MISSOURI 26 ANNUAL BUDGET 2000 - 2001 4,549,050 4,278,449 4,217,500 4,534,270 $23,359,271 $22,439,198 $22,669,869 $23,236,880 CITY OF CAPE GIRARDEAU, MISSOURI 27 ANNUAL BUDGET 2000 - 2001 GENERAL FUND REVENUE 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED Cost of Items Resold (822) 523 (600) (600) Mosquito Fogging Fees 9,000 9,250 9,500 9,800 Outside Fire Protection 24,000 25,000 25,000 25,000 Court Costs 112,723 114,230 120,000 115,000 342,247 293,308 309,580 286,342 Municipal Court Fines 862,855 853,411 915,000 853,000 Returned Check Charge 7,038 8,292 8,500 8,000 869,893 861,703 923,500 861,000 Interest on Sales Tax 12,274 21,817 21,800 15,000 Interest on Overnight Investments 84,834 96,689 90,000 88,000 Interest on Interfund Advances 63,780 59,725 50,700 47,188 Interest on Taxes from County 4,007 6,216 3,500 3,500 Interest on Invested Bond Proceed 5,670 5,670 5,670 4,400 Interest on Special Assessment 782 2,385 1,000 2,500 Office Space Rental 5,945 185,758 188,580 188,760 Railroad Lease 26,601 27,399 28,200 29,100 Donations 93,798 33,712 - - General Miscellaneous 84,405 42,548 30,000 33,000 Cash Overages & Shortages 277 (70) - - 382,373 481,849 419,450 411,448 Proceeds from Sale of Assets 46,056 28,615 - - Compensation for Damages 2,963 4,201 - - Other Loan Proceeds 520,000 - - - Advance Repayments 439,255 21,917 23,025 39,255 Demolition Assessment 7,988 5,235 3,000 5,000 Weed Abatements 1,944 2,480 1,500 2,500 1,018,206 62,448 27,525 46,755 Project Personnel Costs 661,674 757,163 825,000 854,000 Project Overhead Costs 54,699 65,518 93,000 97,350 Project Equipment Costs 10,495 11,734 15,400 11,500 Tax Collection Fees 14,946 16,076 16,100 16,800 741,814 850,491 949,500 979,650 Transfer-Flood Protection 563 - - - Transfer-Motor Fuel Fund 1,000,000 885,000 970,000 970,000 Transfer-Fleet Maintenance 11,283 198,673 - 16,272 Transfer-Employee Benefit Fund 114,175 - - - Transfer -Equipment Replacement Fund - - - 85,263 Transfer -Vision 2020 1,500 - - - Transfer -Fire Sales Tax 2,030,325 2,129,851 2,165,000 2,166,000 Transfer -Public Safety Trust 1,391,204 1,064,925 1,082,500 1,120,219 Transfer-Parks/Stormwater-Operatin - - - 176,516 4,549,050 4,278,449 4,217,500 4,534,270 $23,359,271 $22,439,198 $22,669,869 $23,236,880 CITY OF CAPE GIRARDEAU, MISSOURI 27 ANNUAL BUDGET 2000 - 2001 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 28 ANNUAL BUDGET 2008 - 2009 GENERALFUND EXPENDITURES BY DIVISION CITY OF CAPE GIRARDEAU, MISSOURI 29 ANNUAL BUDGET 2008 - 2009 2005-2006 2006-2007 2007-2008 2008-2009 ACTUAL ACTUAL BUDGET BUDGET CITY COUNCIL $45,192 $26,383 $42,833 $44,558 HUMAN RESOURCES 270,482 253,170 239,979 244,386 MUNICIPAL COURT 259,251 281,378 308,108 281,319 CITY MANAGER 221,199 248,595 283,516 299,969 FACILITY MAINTENANCE 233,728 196,129 191,849 194,225 PLANNING SERVICES 398,425 413,117 437,865 323,988 INSPECTION SERVICES 391,981 433,609 464,689 492,378 PUBLIC AWARENESS 67,294 66,124 68,197 71,980 CITY ATTORNEY 239,320 253,632 260,653 256,807 FINANCE 484,214 498,399 520,793 533,777 POLICE 5,719,340 5,475,087 5,651,979 5,917,778 FIRE 4,423,941 4,848,717 4,937,801 5,141,817 STREET 2,399,887 2,195,885 2,171,360 2,325,115 ENGINEERING 499,313 463,046 646,677 623,554 CEMETERY 175,421 182,879 197,515 185,578 PARK MAINTENANCE 1,205,582 1,192,030 1,227,189 1,315,947 INTERDEPARTMENTAL SERV 6,830,917 5,281,731 5,018,838 4,971,603 CONTINGENCY (6,035) 34,186 50,000 50,000 TOTAL EXPENDITURES 23,859,452 22,344,097 22,719,841 23,274,779 LESS TRANSFERS 5,533,811 4,208,107 3,995,837 3,913,596 NET EXPENDITURES $18,325,641 $18,135,990 $18,724,004 $19,361,183 CITY OF CAPE GIRARDEAU, MISSOURI 29 ANNUAL BUDGET 2008 - 2009 City Council The City Council is the elected legislative authority of the City government. It passes all ordinances, policy documents and other measures conducive to the welfare of the City. The City Council is directly accountable to the citizenry for the conduct of municipal affairs. 2008-2009 Proposed Budget General Fund OTHER DIVISIONS 99.8% PERSONNEL SERVICES $21,064,221 21.8% $9,713 } ' MATERIALS & SUPPLIES 6.8% $3,050 COUNCI 0.2% 44,558 CONTRACTUAL SERVICES 67.6% $25,645 IMF r ` GENERAL OPERATING EXPENSE 13.8% $6,150 GENERAL FUND EXPENDITURES CITY COUNCIL EXPENDITURES CITY OF CAPE GIRARDEAU, MISSOURI 30 ANNUAL BUDGET 2008- 2009 TOTAL PERSONNEL SERVICE BY POSITION CITY COUNCIL 2007-2008 2008-2009 CLASSIFICATION SALARY RANGE FISCAL YEAR FISCAL YEAR Regular Employees Mayor EXEMPT 1 1 City Council EXEMPT 6 6 TOTAL 7 7 CITY OF CAPE GIRARDEAU, MISSOURI 31 ANNUAL BUDGET 2008 - 2009 CITY COUNCIL BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $9,710 $10,145 $9,713 $9,713 MATERIALS AND SUPPLIES 3,303 2,582 3,050 3,050 CONTRACTUAL SERVICES 25,306 545 23,920 25,645 GENERAL OPERATIONS 6,873 4,567 6,150 6,150 CAPITAL EXPENDITURES - 8,544 - - SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - - $45,192 $26,383 $42,833 $44,558 TOTAL PERSONNEL SERVICE BY POSITION CITY COUNCIL 2007-2008 2008-2009 CLASSIFICATION SALARY RANGE FISCAL YEAR FISCAL YEAR Regular Employees Mayor EXEMPT 1 1 City Council EXEMPT 6 6 TOTAL 7 7 CITY OF CAPE GIRARDEAU, MISSOURI 31 ANNUAL BUDGET 2008 - 2009 Human Resources Management This is a division of the City Manager's office responsible for all human resources development and management of the City's efforts to cover, reduce, and/or eliminate all employee safety risks and all City liability/casualty exposures. 2008-2009 Proposed Budget General Fund OTHER DIVISIONS 98.8 $20,864,393 PERSONNEL SERVICES 80.5% $196,645 MATERIALS 8 SUPPLIES 1.3% $3,100 CONTRACTUAL SERVICES 16.4% $40,051 GENERAL OPERATING EXPENSE 1.8% $4,390 _SPECIAL PROJECTS 0.1 $200 GENERAL FUND EXPENDITURES HUMAN RESOURCES EXPENDITURES CITY OF CAPE GIRARDEAU, MISSOURI 32 ANNUAL BUDGET 2008 - 2009 DEBT PAYMENTS TRANSFERS $270,482 $253,170 $239,979 $244,386 TOTAL PERSONNEL SERVICE BY POSITION HUMAN RESOURCES HUMAN RESOURCES 2007-2008 2008-2009 BUDGET BY MAJOR OBJECT SALARY RANGE FISCAL YEAR FISCAL YEAR 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $210,069 $199,504 $191,012 $196,645 MATERIALS AND SUPPLIES 3,385 3,089 2,750 3,100 CONTRACTUAL SERVICES 47,629 41,329 41,627 40,051 GENERAL OPERATIONS 2,582 2,742 4,390 4,390 CAPITAL EXPENDITURES 6,764 6,506 - - SPECIAL PROJECTS 53 - 200 200 DEBT PAYMENTS TRANSFERS $270,482 $253,170 $239,979 $244,386 TOTAL PERSONNEL SERVICE BY POSITION HUMAN RESOURCES CITY OF CAPE GIRARDEAU, MISSOURI 33 ANNUAL BUDGET 2008 - 2009 2007-2008 2008-2009 CLASSIFICATION SALARY RANGE FISCAL YEAR FISCAL YEAR Regular Employees Assistant to City Manager 57,655 - 87,389 0.33 0.33 Human Resources Manager 52,225 - 79,157 1 1 Personnel Specialist 31,874 - 48,309 1 1 Personnel Coordinator 28,872 - 43,769 1 1 TOTAL 3.33 3.33 CITY OF CAPE GIRARDEAU, MISSOURI 33 ANNUAL BUDGET 2008 - 2009 Municipal Court The Municipal Court has exclusive original jurisdiction to hear and rule on all compliants under city ordinances. It is empowered to imprison and/or fine any person violating City ordinances. 2008-2009 Proposed Budget General Fund OTHER DIVISIONS 98.7 $20,827,460 PERSONNEL SERVICES 80.3% $226,009 = NICIPA CI �� COURT 1.3% MATERIALS & SUPPLIES 81,319 "Al � 2.3% $6,580 ' CONTRACTUAL SERVICES 10.2% $28,654 GENERAL OPERATING EXPENSE 5.3% $14,928 CAPITAL OUTLAY 1.8 $5,148 GENERAL FUND EXPENDITURES MUNICIPAL COURT EXPENDITURES CITY OF CAPE GIRARDEAU, MISSOURI 34 ANNUAL BUDGET 2008 - 2009 SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS $259,251 $281,378 $308,108 $281,319 TOTAL PERSONNEL SERVICE BY POSITION MUNICIPAL COURT MUNICIPAL COURT 2007-2008 2008-2009 BUDGET BY MAJOR OBJECT SALARY RANGE FISCAL YEAR FISCAL YEAR 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $207,760 $239,353 $265,332 $226,009 MATERIALS AND SUPPLIES 3,287 3,956 2,655 6,580 CONTRACTUAL SERVICES 38,170 26,418 28,276 28,654 GENERAL OPERATIONS 10,034 11,651 11,845 14,928 CAPITAL EXPENDITURES - - - 5,148 SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS $259,251 $281,378 $308,108 $281,319 TOTAL PERSONNEL SERVICE BY POSITION MUNICIPAL COURT CITY OF CAPE GIRARDEAU, MISSOURI 35 ANNUAL BUDGET 2008 - 2009 2007-2008 2008-2009 CLASSIFICATION SALARY RANGE FISCAL YEAR FISCAL YEAR Regular Employees Municipal Judge EXEMPT 1 1 Chief Court Clerk 31,874 - 48,309 1 1 Bailiff 31,984 - 48,479 1 0 Court Clerk 24,898 - 37,743 1 1 Violations Clerk 23,707 - 35,940 1 1 Administrative Clerk 22,559 - 34,200 1 1 TOTAL 6 5 CITY OF CAPE GIRARDEAU, MISSOURI 35 ANNUAL BUDGET 2008 - 2009 City Manager The City Manager is the administrative head of the City government. Under the direction of the City Council, he supervises all City departments, appoints all City employees, achieves goals and objectives established by the City Council, sees that laws ordinances and provisions of the Charter are enforced, enforces terms of public utility franchises, prepares and submits the annual and capital program budgets, advises the City Council of financial affairs, makes appropriate recommendations to the City Council and performs such other duties as prescribed by law and the City Council. 2008-2009 Proposed Budget General Fund OTHER DIVISIONS 98.6% $20,808,810 PERSONNEL SERVICES a 92.4% $277,087 ITY MANAGER 1.4 299,969 MATERIALS & SUPPLIES 0.8 % $2,305 CONTRACTUAL SERVICES 3.6% $10,845 GENERAL OPERATING EXPENSE 3.2% $9,732 GENERAL FUND EXPENDITURES CITY MANAGER EXPENDITURES CITY OF CAPE GIRARDEAU, MISSOURI 36 ANNUAL BUDGET 2008- 2009 PERSONNEL COSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS CLASSIFICATION Regular Employees City Manager Assistant to the City Manager Administrative Aide/City Clerk Administrative Secretary TOTAL CITY MANAGER BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED $200,882 $230,341 $262,819 $277,087 1,222 1,811 2,305 2,305 9,343 10,316 10,392 10,845 9,752 6,127 8,000 9,732 $221,199 $248,595 $283,516 $299,969 TOTAL PERSONNEL SERVICE BY POSITION CITY MANAGER SALARY RANGE EXEMPT 57,655 - 87,389 42,866 - 64,963 23,707 - 35,940 2007-2008 2008-2009 FISCAL YEAR FISCAL YEAR 1 1 0.34 0.34 1 1 1 1 3.34 3.34 37 08 - 2009 CITY OF CAPE GIRARDEAU, MISSOURI ANNUAL BUDGET 20 Facility Maintenance This division accounts for the costs of maintaining the City Hall, Police Station, and certain areas of all city facilities. 2008-2009 Proposed Budget General Fund OTHER DIVISIONS 99.1% $20,914,554 PERSONNEL SERVICES 70.4% $136,816 MATERIALS & SUPPLIES 21.0% $40,762 CONTRACTUAL SERVICES 7.8% $15,197 GENERAL OPERATING EXPENSE 0.7% $1,450 GENERAL FUND EXPENDITURES FACILITY MAINTENANCE EXPENDITURES CITY OF CAPE GIRARDEAU, MISSOURI 38 ANNUAL BUDGET 2008 - 2009 PERSONNEL COSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS CLASSIFICATION Regular Employees Facility Maintenance Coord. Maintenance Worker Building Service Worker TOTAL FACILITY MAINTENANCE BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED $120,268 $125,611 $131,936 $136,816 42,348 38,495 39,475 40,762 12,608 20,889 18,988 15,197 110 - 1,450 1,450 58,394 11,134 - - $233,728 $196,129 $191,849 $194,225 TOTAL PERSONNEL SERVICE BY POSITION FACILITY MAINTENANCE SALARY RANGE 31,874 - 48,309 23,707 - 35,940 20,440 - 30,975 2007-2008 2008-2009 FISCAL YEAR FISCAL YEAR 1 1 1 1 1 1 3 3 CITY OF CAPE GIRARDEAU, MISSOURI 39 ANNUAL BUDGET 2008-2009 Planning Services This division is responsible for all City planning, zoning and subdivision development. It is also responsible for coordinating economic development activities, the Community Development Block Grant program, and other activities associated with community development. 2008-2009 Proposed Budget General Fund OTHER DIVISIONS 98.5% $20,784,791 GENERAL FUND EXPENDITURES CITY OF CAPE GIRARDEAU, MISSOURI 1.5% PERSONNEL SERVICES 84.3% $273,093 MATERIALS & SUPPLIES 1.4% $4,673 CONTRACTUAL SERVICES 10.3% $33,272 GENERAL OPERATING EXPENSE 1.8% $5,750 CAPITAL OUTLAY 1.9% $6,000 SPECIAL PROJECTS 0.4% $1,200 PLANNING SERVICES EXPENDITURES 40 ANNUAL BUDGET 2008 - 2009 PERSONNEL COSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS CLASSIFICATION Regular Employees PLANNING SERVICES BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED $350,157 $360,728 $392,728 $273,093 6,275 5,101 5,175 4,673 29,826 30,941 33,412 33,272 5,059 5,514 5,350 5,750 6,094 4,024 - 6,000 1,014 6,809 1,200 1,200 $398,425 $413,117 $437,865 $323,988 TOTAL PERSONNEL SERVICE BY POSITION PLANNING SERVICES Development Services Director City Planner Planning Supervisor Housing Asst. Coord. Sr. GIS Technician Planner GIS Technician Planning Technician Administrative Secretary TOTAL CITY OF CAPE GIRARDEAU, MISSOURI 41 ANNUAL BUDGET 2008 - 2009 2007-2008 2008-2009 SALARY RANGE FISCAL YEAR FISCAL YEAR 70,237 - 106,462 0 0.34 57,655 - 87,389 1 0 38,827 - 58,853 0 1 38,827 - 58,853 1 1 36,972 - 56,031 1 1 35,185 - 53,337 1 1 30,328 - 45,975 1 0 28,872 - 43,769 2 2 23,707 - 35,940 1 0 8 6.34 CITY OF CAPE GIRARDEAU, MISSOURI 41 ANNUAL BUDGET 2008 - 2009 Inspection Services This division is responsible for all inspections, interpretation, and enforcement activities required by the International Code Council family of codes adopted by the City. 2008-2009 Proposed Budget General Fund OTHER DIVISIONS 97.7% $20.616.401 GENERAL FUND EXPENDITURES PERSONNEL SERVICES 80.8% $397,766 MATERIALS & SUPPLIES 2.1% $10,439 :ONTRACTUAL SERVICES 16.1% $79,073 GENERAL OPERATING EXPENSE 1.0% $5,100 INSPECTION SERVICES EXPENDITURES CITY OF CAPE GIRARDEAU, MISSOURI 42 ANNUAL BUDGET 2008- 2009 PERSONNELCOSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS CLASSIFICATION Regular Employees INSPECTION SERVICES 2007-2008 BUDGET BY MAJOR OBJECT SALARY RANGE FISCAL YEAR 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED $301,957 $338,520 $414,950 $397,766 11,184 7,811 9,650 10,439 74,576 82,290 34,889 79,073 1,825 4,988 5,200 5,100 2,439 - - - $391,981 $433,609 $464,689 $492,378 TOTAL PERSONNEL SERVICE BY POSITION INSPECTION SERVICES Development Services Director Inspection Services Director Plan Review Specialist II Plan Review Specialist I Senior Code Inspector Certified Code Inspector Code Inspector Permit Technician Permit Clerk TOTAL 8 7.33 CITY OF CAPE GIRARDEAU, MISSOURI 43 ANNUAL BUDGET 2008 - 2009 2007-2008 2008-2009 SALARY RANGE FISCAL YEAR FISCAL YEAR 70,237 - 106,462 0 0.33 52,225 - 79,157 1 1 38,827 - 58,853 1 0 35,185 - 53,337 1 1 35,185 - 53,337 1 1 33,485 - 50,749 1 1 31,874 - 48,309 1 1 26,157 - 39,653 1 1 23,707 - 35,940 1 1 8 7.33 CITY OF CAPE GIRARDEAU, MISSOURI 43 ANNUAL BUDGET 2008 - 2009 Public Awareness The overall goal is to increase citizen knowledge, awareness and confidence in the programs, projects, services, and activities provided by the City. Activities involve interfacing with media sources concerning City issues; handling public information for City departments, coordinating activities with other departments; developing internal and external publications and coordinating Cable Access Channel 5. 2008-2009 Proposed Budget General Fund OTHER DIVISIONS 99.7 $21,036,799 GENERAL FUND EXPENDITURES CITY OF CAPE GIRARDEAU, MISSOURI !EL SERVICES � $57,282 .S & SUPPLIES $2,910 ,TUAL SERVICES ) % $7,898 L OPERATING 5.4% $3,890 PUBLIC AWARENESS EXPENDITURES 44 ANNUAL BUDGET 2008 - 2009 PERSONNEL COSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS CLASSIFICATION Regular Employees Public Information Officer TOTAL Part -Time Employees Clerical Worker PUBLIC AWARENESS BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED $56,557 $52,314 $55,961 $57,282 1,076 1,331 1,030 2,910 3,964 10,314 8,671 7,898 3,636 1,647 2,535 3,890 2,061 518 - - $67,294 $66,124 $68,197 $71,980 TOTAL PERSONNEL SERVICE BY POSITION PUBLIC AWARENESS 2007-2008 2008-2009 SALARY RANGE FISCAL YEAR FISCAL YEAR 36,972 - 56,031 2007-2008 Actual Full -Time Hours Equivalent 936 0.45 1 1 1 1 2008-2009 Actual Full -Time Hours Equivalent 936 0.45 CITY OF CAPE GIRARDEAU, MISSOURI 45 ANNUAL BUDGET 2008 - 2009 City Attorney The City Attorney performs all necessary legal services for and on behalf of the City. Major assignments are to advise the City Council and other City officials of legal matters, to institute and prosecute actions in the Municipal Court as provided by law or ordinances, to prepare ordinances and other legal documents relating to the City affairs and to represent the City's legal interest as required. 2008-2009 Proposed Budget General Fund OTHERDIVISIONS 98.8% $20,851,972 � as � � T1' PERSONNEL SERVICES �...% "� �, a ATiORNE 86.3% $221,545 1.2% 256,807 MATERIALS & SUPPLIES 7.9% $20,400 CONTRACTUAL SERVICES - 4.2% $10,862 GENERAL OPERATING EXPENSE 1.6% $4,000 GENERAL FUND EXPENDITURES CITY ATTORNEY EXPENDITURES CITY OF CAPE GIRARDEAU, MISSOURI 46 ANNUAL BUDGET 2008 - 2009 CLASSIFICATION Regular Employees City Attorney Assistant City Attorney Legal Secretary TOTAL Part -Time Employees Clerical Worker TOTAL PERSONNEL SERVICE BY POSITION CITY ATTORNEY 2007-2008 2008-2009 SALARY RANGE FISCAL YEAR FISCAL YEAR 70,237 - 106,462 1 1 47,325 - 71,731 1 1 28,872 - 43,769 1 1 3 3 2007-2008 2008-2009 Actual Full -Time Actual Full -Time Hours EJr uivalent Hours Equivalent 780 0.38 780 0.38 CITY OF CAPE GIRARDEAU, MISSOURI 47 ANNUAL BUDGET 2008 - 2009 CITY ATTORNEY BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $199,989 $211,281 $226,423 $221,545 MATERIALS AND SUPPLIES 19,234 20,403 19,400 20,400 CONTRACTUAL SERVICES 16,925 18,414 10,830 10,862 GENERAL OPERATIONS 3,172 3,534 4,000 4,000 CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - - $239,320 $253,632 $260,653 $256,807 CLASSIFICATION Regular Employees City Attorney Assistant City Attorney Legal Secretary TOTAL Part -Time Employees Clerical Worker TOTAL PERSONNEL SERVICE BY POSITION CITY ATTORNEY 2007-2008 2008-2009 SALARY RANGE FISCAL YEAR FISCAL YEAR 70,237 - 106,462 1 1 47,325 - 71,731 1 1 28,872 - 43,769 1 1 3 3 2007-2008 2008-2009 Actual Full -Time Actual Full -Time Hours EJr uivalent Hours Equivalent 780 0.38 780 0.38 CITY OF CAPE GIRARDEAU, MISSOURI 47 ANNUAL BUDGET 2008 - 2009 Finance This department is responsible for all accounting and financial functions of the City government including records management, utility billing, revenue collection, licensing, purchasing, disbursements, investments, data processing, budget analysis, and financial reporting. 2008-2009 Proposed Budget General Fund OTHER DIVISIONS 97.5% $20,575,002 GENERAL FUND EXPENDITURES CITY OF CAPE GIRARDEAU, MISSOURI PERSONNEL SERVICES 77.7% $414,866 MATERIALS & SUPPLIES 0.4% $2,350 CONTRACTUAL SERVICES 21.1% $112,621 GENERAL OPERATING EXPENSE 0.7% $3,940 FINANCE EXPENDITURES 48 ANNUAL BUDGET 2008 - 2009 TOTAL PERSONNEL SERVICE BY POSITION FINANCE FINANCE 2007-2008 2008-2009 CLASSIFICATION BUDGET BY MAJOR OBJECT RANGE FISCAL YEAR FISCAL YEAR 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $369,999 $382,981 $405,082 $414,866 MATERIALS AND SUPPLIES 2,193 1,797 2,550 2,350 CONTRACTUAL SERVICES 109,340 111,933 108,836 112,621 GENERAL OPERATIONS 2,682 1,688 4,325 3,940 CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - - 7.75 $484,214 $498,399 $520,793 $533,777 TOTAL PERSONNEL SERVICE BY POSITION FINANCE CITY OF CAPE GIRARDEAU, MISSOURI 49 ANNUAL BUDGET 2008 - 2009 2007-2008 2008-2009 CLASSIFICATION SALARY RANGE FISCAL YEAR FISCAL YEAR Regular Employees Finance Director/Treasurer 63,637 - 96,448 1 1 Accounting Manager 36,972 - 56,031 1 1 Customer Service Manager 35,185 - 53,337 0.25 0.25 Accountant 31,874 - 48,309 2 2 Accounts Payable Coordinator 27,481 - 41,647 1 1 Purchasing Coordinator 27,481 - 41,647 1 1 Customer Service Rep. 23,707 - 35,940 0.50 0.50 Accounts Payable Clerk 23,707 - 35,940 1 1 TOTAL 7.75 7.75 CITY OF CAPE GIRARDEAU, MISSOURI 49 ANNUAL BUDGET 2008 - 2009 Police The Police Department maintains the public peace, suppresses crime, enforces traffic and other City ordinances, executes warrants and other processes issued by the Municipal Court and City Attorney, and performs related duties. The Crime Prevention Program is a major effort of the department. OTHER DIVISIONS 72.0% $15,191,001 2008-2009 Proposed Budget General Fund PERSONNEL SERVICES 83.3% $4,931,549 POLICE MATERIALS & SUPPLIES 28.0% % 6.2% $367,185 CONTRACTUAL SERVICES 7.6% $449,289 CAPITAL OUTLAY 0.2% $9,000 GENERAL OPERATING EXPENSE 0.1% $6,755 SPECIAL PROJECTS 2.6% $154,000 GENERAL FUND EXPENDITURES POLICE EXPENDITURES CITY OF CAPE GIRARDEAU, MISSOURI 50 ANNUAL BUDGET 2008 - 2009 PERSONNEL COSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS CLASSIFICATION Regular Employees Police Chief Assistant Police Chief Police Captain - OIC Operations Lieutenant Sergeant Corporal Patrolman Bailiff Records Supervisior CTSP Co -Coordinators Administrative Assistant Jailer Administrative Secretary Records Clerk Parking Control Officer TOTAL Part -Time Employees Clerical Assistant TOTAL PERSONNEL SERVICE BY POSITION POLICE POLICE 2007-2008 2008-2009 BUDGET BY MAJOR OBJECT FISCAL YEAR 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED $4,747,528 $4,471,766 $4,749,840 $4,931,549 291,026 302,497 296,460 367,185 406,612 393,495 456,329 449,289 81,037 46,470 5,350 6,755 68,259 133,899 - 9,000 124,878 126,960 144,000 154,000 $5,719,340 $5,475,087 $5,651,979 $5,917,778 TOTAL PERSONNEL SERVICE BY POSITION POLICE 89 90 2007-2008 2008-2009 Actual Full -Time Actual Full -Time Hours Eauivalent Hours Equivalent 1040 0.5 1040 0.5 CITY OF GAPE GIRARDEAU, MISSOURI 51 ANNUAL BUDGET 2008 - 2009 2007-2008 2008-2009 SALARY RANGE FISCAL YEAR FISCAL YEAR 74,055 - 112,233 1 1 55,050 - 83,443 1 1 49,885 - 75,614 1 1 45,184 - 68,485 4 4 40,946 - 62,057 7 7 33,595 - 50,918 12 12 31,984 - 48,479 49 49 31,357 - 47,528 0 1 28,872 - 43,769 1 1 28,872 - 43,769 2 2 26,157 - 39,653 1 1 24,898 - 37,743 3 3 23,707 - 35,940 1 1 22,559 - 34,200 5 5 20,440 - 30,975 1 1 89 90 2007-2008 2008-2009 Actual Full -Time Actual Full -Time Hours Eauivalent Hours Equivalent 1040 0.5 1040 0.5 CITY OF GAPE GIRARDEAU, MISSOURI 51 ANNUAL BUDGET 2008 - 2009 Fire The major emphasis of this department will continue to be fire prevention and enforcement of the fire code, suppressing fires, together with providing first response emergency medical service, and performance of related duties. 2008-2009 Proposed Budget General Fund OTHER DIVISIONS 75.6 $15,966,962 PERSONNEL SERVICES 91.8% $4,718,749 MATERIALS & SUPPLIES 3.7% $190,459 CONTRACTUAL SERVICES 4.1% $208,359 GENERAL OPERATING EXPENSE 0.3% $16,650 SPECIAL PROJECTS 0.1 $7,600 GENERAL FUND EXPENDITURES FIRE EXPENDITURES CITY OF CAPE GIRARDEAU, MISSOURI 52 ANNUAL BUDGET 2008 - 2009 FIRE BUDGET BY MAJOR OBJECT DEBT PAYMENTS TRANSFERS $4,423,941 $4,848,717 $4,937,801 $5,141,817 TOTAL PERSONNEL SERVICE BY POSITION FIRE 2005-06 2006-07 2007-08 2008-09 CLASSIFICATION ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $3,792,943 $4,288,890 $4,510,080 $4,718,749 MATERIALS AND SUPPLIES 251,842 176,511 183,770 190,459 CONTRACTUAL SERVICES 224,743 200,049 221,316 208,359 GENERAL OPERATIONS 15,804 14,880 16,135 16,650 CAPITAL EXPENDITURES 75,674 159,281 - - SPECIAL PROJECTS 62,935 9,106 6,500 7,600 DEBT PAYMENTS TRANSFERS $4,423,941 $4,848,717 $4,937,801 $5,141,817 TOTAL PERSONNEL SERVICE BY POSITION FIRE Part -Time Employees 2007-2008 2008-2009 Actual Full -Time Actual Full -Time Hours Equivalent Number Equivalent Communicators 2,000 0.96 2,000 0.96 CITY OF CAPE GIRARDEAU, MISSOURI 53 ANNUAL BUDGET 2008 - 2009 2007-2008 2008-2009 CLASSIFICATION SALARY RANGE FISCAL YEAR FISCAL YEAR Regular Employees Fire Chief 67,080 - 101,667 1 1 Assistant Chiefi=-mergency Mgmt word. 49,885 - 75,614 1 1 Training Officer 45,184 - 68,485 1 1 Fire Marshall 45,184 - 68,485 1 1 Battalion Chief 45,184 - 68,485 3 3 Captain 40,946 - 62,057 15 15 Inspector 40,946 - 62,057 1 1 Master Firefighter 33,595 - 50,918 12 12 Firefighter 31,984 - 48,479 24 27 Communications Supervisor 31,874 - 48,309 1 1 Mechanic/Maintenance Officer 28,872 - 43,769 1 1 Communications Officer 26,157 - 39,653 10 10 Administrative Assistant 26,157 - 39,653 1 1 Administrative Secretary 23,707 - 35,940 1 1 TOTAL 73 76 Part -Time Employees 2007-2008 2008-2009 Actual Full -Time Actual Full -Time Hours Equivalent Number Equivalent Communicators 2,000 0.96 2,000 0.96 CITY OF CAPE GIRARDEAU, MISSOURI 53 ANNUAL BUDGET 2008 - 2009 Street This division maintains some 200 miles of public streets and right-of-ways. The division installs and maintains traffic markings, signs and signals, works with storm water drainage on public right-of-ways and performs construction and other duties related to street maintenance. 2008-2009 Proposed Budget General Fund OTHERDIVISIONS 89.0% $18,783,664 •' PERSONNEL SERVICES x 42.8% $994,668 MATERIALS & SUPPLIES 26.8% $624,047 Yi. er STREET 11.0% 325.11 2,325,11 CONTRACTUAL SERVICES "- 22.0% $511,161 :s k GENERAL OPERATING EXPENSE 0.3% $6,950 DEBT SERVICE 8.1% .s.., $188,289 GENERAL FUND EXPENDITURES STREET EXPENDITURES CITY OF CAPE GIRARDEAU, MISSOURI 54 ANNUAL BUDGET 2008 - 2009 PERSONNEL COSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS CLASSIFICATION Regular Employees STREET BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED $836,334 $847,614 $950,389 $994,668 493,840 582,764 563,514 624,047 493,298 515,446 463,227 511,161 5,412 5,865 7,450 6,950 405,620 54,005 - - 165,383 190,191 186,780 188,289 $2,399,887 $2,195,885 $2,171,360 $2,325,115 TOTAL PERSONNEL SERVICE BY POSITION STREET Public Works Director Assistant Public Works Director Traffic Operations Manager Public Works Administrative Officer Street Maintenance Superintendent Special Projects Coord. Street Maintenance Crew LI Traffic Control Technician Street Maintenance Technician Administrative Assistant Equipment Operator Street Maintenance Worker II Street Maintenance Worker TOTAL Part -Time Employees General Worker Pavement Mtnce. Tech. Construction Inspectors 4,160 2.00 21.95 21.95 2008-2009 Actual 2007-2008 2007-2008 2008-2009 SALARY RANGE EE uivalent FISCAL YEAR FISCAL YEAR 70,237 - 106,462 0.20 0.20 57,655 - 87,389 0.25 0.25 52,225 - 79,157 1 1 42,866 - 64,963 0.25 0.25 35,185 - 53,337 1 1 35,185 - 53,337 1 1 28,872 - 43,769 2 2 26,157 - 39,653 1 1 26,157 - 39,653 1 1 26,157 - 39,653 0.25 0.25 24,898 - 37,743 7 7 24,898 - 37,743 5 5 23,707 - 35,940 2 2 4,160 2.00 21.95 21.95 2008-2009 Actual 2007-2008 Actual Full -Time Hours EE uivalent 2,080 1.00 - 0.00 2,080 1.00 4,160 2.00 21.95 21.95 2008-2009 Actual Full -Time Hours Equivalent 3,120 1.50 560 0.27 1,120 0.54 4,800 2.31 CITY OF CAPE GIRARDEAU, MISSOURI 55 ANNUAL BUDGET 2008 - 2009 Engineering This division provides engineering design services for some City construction projects, reviews private development designs and construction in accordance with ordinances and other policy statements by the City Council, keeps the necessary records, and performs other such engineering assignments and duties as required. 2008-2009 Proposed Budget General Fund OTHER DIVISIONS 97.0% $20,485,225 PERSONNEL SERVICES 80.1% $499,503 MATERIALS & SUPPLIES 3.7% $23,367 CONTRACTUAL ;ERVICES 12.7% $78,884 GENERAL OPERATING XPENSE 2.2% $13,800 CAPITAL OUTLAY 1.3% $8,000 GENERAL FUND EXPENDITURES ENGINEERING EXPENDITURE CITY OF CAPE GIRARDEAU, MISSOURI 56 ANNUAL BUDGET 2008 - 2009 ENGINEERING BUDGET BY MAJOR OBJECT SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS $499,313 $463,046 $646,677 $623,554 TOTAL PERSONNEL SERVICE BY POSITION ENGINEERING CLASSIFICATION Regular Employees Development Services Director City Engineer Assistant City Engineer Civil Engineer II Civil Engineer I Chief Construction Inspector Survey Crew Chief Sr. Construction Inspector Construction Inspector Engineering Technician Project Specialist Survey Instrument Technician II Survey Instrument Technician I Administrative Secretary TOTAL Part -Time Employees Engineering Technician Engineering Intern Constr. Inspector 2005-06 2006-07 2007-08 2008-09 FISCAL YEAR ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $363,390 $346,721 $523,965 $499,503 MATERIALS AND SUPPLIES 20,475 15,209 17,075 23,367 CONTRACTUAL SERVICES 73,796 82,372 88,537 78,884 GENERAL OPERATIONS 6,871 11,324 17,100 13,800 CAPITAL EXPENDITURES 34,781 7,420 - 8,000 SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS $499,313 $463,046 $646,677 $623,554 TOTAL PERSONNEL SERVICE BY POSITION ENGINEERING CLASSIFICATION Regular Employees Development Services Director City Engineer Assistant City Engineer Civil Engineer II Civil Engineer I Chief Construction Inspector Survey Crew Chief Sr. Construction Inspector Construction Inspector Engineering Technician Project Specialist Survey Instrument Technician II Survey Instrument Technician I Administrative Secretary TOTAL Part -Time Employees Engineering Technician Engineering Intern Constr. Inspector 16 16.33 2007-2008 2007-2008 2008-2009 SALARY RANGE FISCAL YEAR FISCAL YEAR 70,237 - 106,462 0 0.33 63,637 - 96,448 1 1 52,225 - 79,157 1 1 42,866 - 64,963 1 1 38,827 - 58,853 1 1 36,972 - 56,031 1 1 34,495 - 52,291 1 1 33,485 - 50,749 2 2 31,874 - 48,309 2 2 28,872 - 43,769 1 1 28,872 - 43,769 2 2 28,872 - 43,769 1 1 27,481 - 41,647 1 1 23,707 - 35,940 1 1 16 16.33 2007-2008 Actual Full -Time Hours Equivalent 2,080 1.00 0 0.00 4,080 1.96 6,160 2.96 16 16.33 CITY OF CAPE GIRARDEAU, MISSOURI 57 ANNUAL BUDGET 2008 - 2009 2008-2009 Actual Full -Time Hours Equivalent 1,580 0.76 800 0.38 1,600 0.77 3,980 1.91 CITY OF CAPE GIRARDEAU, MISSOURI 57 ANNUAL BUDGET 2008 - 2009 Cemetery This division operates and maintains three cemetery facilities within the community. 2008-2009 Proposed Budget General Fund OTHER DIVISIONS 99.1% $20,923,201 GENERAL FUND EXPENDITURES CITY OF CAPE GIRARDEAU, MISSOURI PERSONNEL SERVICES 77.3% $143,499 UATERIALS & SUPPLIES 7.4% $13,655 CONTRACTUAL SERVICES 15.3% $28,424 CEMETERY EXPENDITURES 58 ANNUAL BUDGET 2008 - 2009 PERSONNELCOSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS CLASSIFICATION Regular Employees Sexton Maintenance Worker TOTAL Part -Time Employees Seasonal Worker TOTAL PERSONNEL SERVICE BY POSITION CEMETERY 2007-2008 2008-2009 SALARY RANGE FISCAL YEAR FISCAL YEAR 28,872 - 43,769 1 1 23,707 - 35,940 1 1 2 2 2007-2008 Actual Full -Time Hours Equivalent 6,240 3.00 6,240 3.00 2008-2009 Actual Full -Time Hours Equivalent 5,555 2.67 5,555 2.67 CITY OF CAPE GIRARDEAU, MISSOURI 59 ANNUAL BUDGET 2008 - 2009 CEMETERY BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED $127,044 $133,847 $146,229 $143,499 9,793 11,091 12,200 13,655 38,584 32,086 39,086 28,424 - 2,357 - - - 3,498 - - $175,421 $182,879 $197,515 $185,578 TOTAL PERSONNEL SERVICE BY POSITION CEMETERY 2007-2008 2008-2009 SALARY RANGE FISCAL YEAR FISCAL YEAR 28,872 - 43,769 1 1 23,707 - 35,940 1 1 2 2 2007-2008 Actual Full -Time Hours Equivalent 6,240 3.00 6,240 3.00 2008-2009 Actual Full -Time Hours Equivalent 5,555 2.67 5,555 2.67 CITY OF CAPE GIRARDEAU, MISSOURI 59 ANNUAL BUDGET 2008 - 2009 Park Maintenance This division maintains and operates all public parks, buildings, medians, and areas around other public buildings and recreational facilities. 2008-2009 Proposed Budget General Fund OTHER DIVISIONS 93.8% $19,792,832 PERSONNEL SERVICES 70.2% $924,200 PARK INTEN MATERIALS & SUPPLIES $6.2% $1,315,9 10.2% $133,645 ,r CONTRACTUAL SERVICES 16.6% $218,534 GENERAL OPERATING EXPENSE 2.4% $32,068 CAPITAL OUTLAY 0.6% $7,500 GENERAL FUND EXPENDITURES PARK MAINTENANCE EXPENDITURE; CITY OF CAPE GIRARDEAU, MISSOURI .11 ANNUAL BUDGET 2008 - 2009 PERSONNEL COSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS CLASSIFICATION Regular Employees Director of Parks & Recreation Parks Division Manager Parks Supervisor Parks Crew Leader Sr. Maintenance Worker Administrative Assistant Maintenance Worker II Maintenance Worker Administrative Secretary TOTAL Part -Time Employees Park Keepers PARK MAINTENANCE 96,448 42,866 - BUDGET BY MAJOR OBJECT 48,309 28,872 - 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED $806,478 $820,930 $856,945 $924,200 109,477 118,059 114,475 133,645 226,607 217,097 224,513 218,534 29,958 31,223 31,256 32,068 33,062 4,721 - 7,500 $1,205,582 $1,192,030 $1,227,189 $1,315,947 TOTAL PERSONNEL SERVICE BY POSITION PARK MAINTENANCE SALARY RANGE 63,637 - 96,448 42,866 - 64,963 31,874 - 48,309 28,872 - 43,769 27,481 - 41,647 26,157 - 39,653 24,898 - 37,743 23,707 - 35,940 23,707 - 35,940 2007-2008 Actual Full -Time Hours EEquivalent 10,720 5.15 10,720 5.15 2007-2008 2008-2009 FISCAL YEAR FISCAL YEAR 1 1 1 1 1 1 2 2 3 4 1 1 2 2 4 4 1 1 16 17 2008-2009 Actual Full -Time Hours Equivalent 11,425 5.49 11,425 5.49 CITY OF CAPE GIRARDEAU, MISSOURI 61 ANNUAL BUDGET 2008 - 2009 INTERDEPARTMENTAL SERVICES BUDGET BY MAJOR OBJECT 2008-2009 Proposed Budget General Fund OTHER DIVISIONS 86.7% $18,303,176 GENERAL FUND. EXPENDITURES * Excludes $2,166,000 pass-through transfers PERSONNEL SERVICES 23.1% $649,000 MATERIALS & SUPPLIES 0.3% $9,283 CONTRACTUAL SERVICES 4.3% $121,091 GENERAL OPERATING EXPENSE 1.0% $28,460 SPECIAL PROJECTS 8.9% $250,173 TRANSFERS 62.3% $1,747,596 ` INTERDEPARTMENTAL SERVICES EXPENDITURES CITY OF CAPE GIRARDEAU, MISSOURI 62 ANNUAL BUDGET 2008 - 2009 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $513,367 $617,682 $619,000 $649,000 MATERIALS AND SUPPLIES 10,410 10,163 10,100 9,283 CONTRACTUAL SERVICES 128,927 129,366 127,831 121,091 GENERAL OPERATIONS 29,597 28,776 29,070 28,460 CAPITAL EXPENDITURES 1,101 24,411 - - SPECIAL PROJECTS 613,704 263,226 237,000 250,173 DEBT PAYMENTS - - - - TRANSFERS 5,533,811 4,208,107 3,995,837 3,913,596 $6,830,917 $5,281,731 $5,018,838 $4,971,603 2008-2009 Proposed Budget General Fund OTHER DIVISIONS 86.7% $18,303,176 GENERAL FUND. EXPENDITURES * Excludes $2,166,000 pass-through transfers PERSONNEL SERVICES 23.1% $649,000 MATERIALS & SUPPLIES 0.3% $9,283 CONTRACTUAL SERVICES 4.3% $121,091 GENERAL OPERATING EXPENSE 1.0% $28,460 SPECIAL PROJECTS 8.9% $250,173 TRANSFERS 62.3% $1,747,596 ` INTERDEPARTMENTAL SERVICES EXPENDITURES CITY OF CAPE GIRARDEAU, MISSOURI 62 ANNUAL BUDGET 2008 - 2009 PERSONNEL COSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS CONTINGENCY BUDGET BY MAJOR OBJECT 2005-06 2006-07 ACTUAL ACTUAL (6,490) 455.00 ($6,035) 27,636 6,461 $34,097 2007-08 BUDGET 50,000 $50,000 2008-09 PROPOSED CITY OF CAPE GIRARDEAU, MISSOURI 63 ANNUAL BUDGET 2008 - 2009 50,000 $50,000 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 30 ANNUAL BUDGET 2008 - 2009 SPECIAL REVENUE FUNDS BUDGET HIGHLIGHTS Special Revenue Funds account for receipts from revenue sources that have been earmarked for specific purposes. Revenue funds are administered by various City departments and including the following funds. Convention and Tourism Fund Airport Fund Downtown Business District Fund Parks and Recreation Fund Arena Maintenance Recreation Central Pool Capaha Pool Municipal Band Osage Park Housing Development Grants Health Fund Motor Fuel Tax Fund Capital Improvement Sales Tax Fund - Flood Control Project Capital Improvement Sales Tax Fund - Water Projects Capital Improvement Sales Tax Fund - Sewer System Improvements Transportation Sales Tax Trust Fund Transportation Sales Tax Trust Fund II Transportation Sales Tax Trust Fund III Fire Sales Tax Fund Public Safety Trust Fund Park/Stormwater Sales Tax -Operating Park/Stormwater Sales Tax -Capital Vision 2000 Fund CITY OF CAPE GIRARDEAU, MISSOURI 65 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI .. ANNUAL BUDGET 2008 - 2009 SPECIAL REVENUE FUNDS 2008-2009 RESOURCES FUND TRANSFERS IN 17.9% $4,409,820 OTHER FINANCING 0.6%. $147,630 MISCELLANEOUS 4.1% $1,007,711 SERVICE CHARGES 3.8% $931,463 TAXES 64.7% $15,972,591 LICENSES AND PERMITS 0.0% $6,000 INTERGOVERN REVENUE 9.0% $2,213,300 SPECIAL REVENUE FUNDS 2008-2009 EXPENDITURES DEBT SERVICE 11.5% FUND TRANSFERS OUT $2,925,603 46.0% $11,686,403 SPECIAL PROJECTS 6.7% $1,704,413 r. -• >f! 1 >> CAPITAL OUTLAY 22.0'/.PERSONNEL SERVICES $5,59LAY 7.7% $1,951,449 GENERAL OPERATIONS MATERIALS & SUPPLIES 0.5% $129,179 1.9% $483,802 CONTRACTUAL SERVICES 3.6% $904,847 CITY OF CAPE GIRARDEAU, MISSOURI 67 ANNUAL BUDGET 2008 - 2009 City of Cape Girardeau, Missouri COMBINED STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN FUND BALANCES - SPECIAL REVENUE FUNDS CONV/VISITORS, AIRPORT, DOWNTOWN BUS. DIST., PARK/REC, HOUSING DEVELOPMENT GRANTS HEALTH, MOTOR FUEL, CAP IMP SALES TAX -FLOOD CONTROL PROJ, CAP IMP SALES TAX - WATER PROJECTS, CAP IMP SALES TAX -SEWER SYSTEM IMPR, TRANSP SALES TAX, TRANSP SALES TAX II, TRANSP SALES TAX III, FIRE SALES TAX PUBLIC SAFETY TRUST, VISION 2000 FUNDS PARK/STORMWATER SALES TAX -OPERATIONS & PARK/STORMWATER SALES TAX -CAPITAL 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED REVENUES COLLECTED: TAXES $12,130,192 $12,553,426 $12,956,900 $15,972,591 LICENSES AND PERMITS 5,075 5,978 6,000 6,000 INTERGOVERN REVENUE 2,120,784 2,608,558 2,304,700 2,213,300 SERVICE CHARGES 864,329 974,922 964,764 931,463 FINES AND FORFEITS - - - - MISCELLANEOUS 1,151,073 1,301,644 997,753 1,007,711 OTHER FINANCING 921,557 211,398 145,363 147,630 TOTAL REVENUE $ 17,193,010 $ 17,655,926 $ 17,375,480 $ 20,278,695 EXPENSE OBJECT: PERSONNEL SERVICES $ 1,633,281 $ 1,773,909 $ 1,863,453 $ 1,951,449 MATERIALS & SUPPLIES 479,531 477,411 442,040 483,602 CONTRACTUAL SERVICES 945,328 895,760 887,600 904,847 GENERAL OPERATIONS 113,598 133,692 111,965 129,179 CAPITAL OUTLAY 9,005,543 7,169,476 7,878,970 5,596,255 SPECIAL PROJECTS 1,619,948 1,908,829 2,212,750 1,704,413 DEBT SERVICE 2,626,265 2,674,124 2,648,179 2,925,603 TOTAL EXPENSES $16,423,494 15,033,201 $ 16,044,957 $13,695,348 FUND TRANSFERS IN 4,709,896 3,932,714 3,811,162 4,409,820 FUND TRANSFERS OUT 7,507,908 7,185,171 7,806,194 11,686,403 PROJECTED REVENUE OVER(UNDER) BUDGET 1,561,866 - PROJECTED EXPENDITURES UNDER(OVER) BUDGET (5,782,650) - RESERVED FUND BALANCE DECREASE(INCREASE) 123,600 - EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) - (54,084) BEGINNING UNRESERVED FUND BALANCE 16,639,300 9,877,607 ENDING UNRESERVED FUND BALANCE 9,877,607 9,130,287 EMERGENCY RESERVE FUND 853,540 907,624 CITY OF CAPE GIRARDEAU, MISSOURI 68 ANNUAL BUDGET 2008 - 2009 CONVENTION "m VISITOR'S BUREAU FUND CITY OF CAPE GIRARDEAU, MISSOURI 69 ANNUAL, BUDGET 2008 - 2009 CONVENTION AND VISITOR'S FUND BUDGET HIGHLIGHTS ACTIVITIES The Convention and Visitor's Fund provides for the receipt and disbursement of all funds in conjunction with the hotel/motel/restaurant tax. This is a gross receipt tax that provides for a rate of 4% on hotel/motel rooms and 1% on restaurants. The funds may be used for conventions and tourism purposes, as well as other uses authorized by the ordinance and law. A voter approved change, effective January 1, 1999 allocated % of the hotel/motel gross receipts tax to fund a joint city/university "River Campus" project. Effective November 1, 2004, this change also allocated all restaurant, hotel, and motel gross receipts taxes not required for the operation of the convention and visitors bureau to this project. Payments to the University for this project are shown as special project costs in the budget. Both gross receipts taxes will sunset upon retirement of the $8.9 million of bonds that were issued by the University to fund the city's portion of this project. REVENUE/RATE INCREASES There is no tax increase within the proposed 2008 -2009 Convention and Visitor's Fund. REVENUE/EXPENDITURE PROJECTIONS Hotel and motel and restaurant gross receipt taxes are projected at 2% above the current fiscal year's estimated levels for the fiscal year ending June 30, 2009. Both taxes are assumed to grow 3% annually for the following 5 years. Materials and supplies and contractual services are assumed to grow at a 3% inflation rate. Special projects include required payments on the River Campus Project plus a $100,000 annual allowance for possible expenditures from the fund balances that were on hand at November 1, 2004. CITY OF CAPE GIRARDEAU, MISSOURI 70 ANNUAL BUDGET 2008 - 2009 CONVENTION VISITORS FUND 2008-2009 RESOURCES TAXES 98.4% $1,669,750 MISCELLANEOUS 1.6% $28,000 CONVENTION VISITORS FUND 2008-2009 EXPENDITURES SPECIAL PROJECTS 67.8% $1,174,863. $539,455 1.1% $18,314 CITY OF CAPE GIRARDEAU, MISSOURI 71 ANNUAL BUDGET 2008 - 2009 CONVENTION VISITORS FUND BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $1,472,743 LICENSES AND PERMITS - INTERGOVERN REVENUE - SERVICE CHARGES - FINES AND FORFEITS - MISCELLANEOUS 40,713 OTHER FINANCING - TOTAL REVENUE $1,513,456 EXPENSE OBJECT: 539,455 PERSONNEL SERVICES $ - MATERIALS & SUPPLIES - CONTRACTUAL SERVICES 501,642 GENERAL OPERATIONS - CAPITAL OUTLAY - SPECIAL PROJECTS 1,121,583 DEBT SERVICE - TOTAL EXPENSES 1,623,225 FUND TRANSFERS IN - FUND TRANSFERS OUT - PROJECTED REVENUE OVER(UNDER) BUDGET 546,576 PROJECTED EXPENDITURES 76,095 UNDER(OVER)BUDGET RESERVED FUND BALANCE 146,898 DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND RESERVED FOR RIVER CAMPUS PROJECT 2008-09 BUDGET $1,594,274 $1,596,600 $1,669,750 44,645 45,000 28,000 $1,638,919 $1,641,600 $1,697,750 8,140 - 18,314 489,495 507,300 539,455 1,273,164 1,187,200 1,174,863 1,770,799 1,694,500 1,732,632 59,000 (208,500) 123,600 (7,570) 667,828 589,028 589,028 546,576 76,095 83,665 146,898 146,898 (:1 I T UI- UAI't lUlKAKUtAU, MISbUUKI 72 ANNUAL 13UUlUt I ZUUS - ZUUV CONVENTION VISITORS FUND BUDGET PROJECTIONS 2009-10 2010-11 2011-12 PROJECTED PROJECTED PROJECTED REVENUE SOURCE: TAXES $1,719,843 LICENSES AND PERMITS - INTERGOVERN REVENUE - SERVICE CHARGES - FINES AND FORFEITS - MISCELLANEOUS 22,832 OTHER FINANCING - TOTAL REVENUE $1,742,675 EXPENSE OBJECT: 546,576 PERSONNEL SERVICES $ - MATERIALS & SUPPLIES 18,863.00 CONTRACTUAL SERVICES 555,639 GENERAL OPERATIONS - CAPITAL OUTLAY - SPECIAL PROJECTS 1,264,204 DEBT SERVICE - TOTAL EXPENSES $1,838,706 FUND TRANSFERS IN - FUND TRANSFERS OUT - PROJECTED REVENUE $1,824,581 OVER(UNDER) BUDGET $1,935,698 PROJECTED EXPENDITURES 16,750 UNDER(OVER) BUDGET 10,147 RESERVED FUND BALANCE $1,841,331 DECREASE(INCREASE) $1,945,845 EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) (2,510) BEGINNING UNRESERVED FUND BALANCE 546,576 ENDING UNRESERVED FUND 21,230.00 BALANCE 448,035 EMERGENCY RESERVE 625,376 FUND 86,175 RESERVED FOR RIVER 1,410, 322 CAMPUS PROJECT 146,898 2012-13 2013-14 PROJECTED PROJECTED $1,771,438 $1,824,581 $1,879,318 $1,935,698 18,980 16,750 14,408 10,147 $1,790,418 $1,841,331 $1,893,726 $1,945,845 88,761 91,423 94,166 96,991 19,429.00 20,012.00 20,612.00 21,230.00 572,308 589,477 607,161 625,376 1,299,130 1,245,104 1,372,157 1,410, 322 $1,890,867 $1,854,593 $1,999,930 $2,056,928 (2,586) (2,662) (2,743) (2,825) 448,035 345,000 329,076 220,129 345,000 329,076 220,129 106,221 88,761 91,423 94,166 96,991 146,898 146,898 146,898 146,898 CITY OF CAPE GIRARDEAU, MISSOURI 73 ANNUAL BUDGET 2008 - 2009 CONVENTION/VISITOR BUREAU FUND REVENUE CITY OF CAPE GIRARDEAU, MISSOURI 74 ANNUAL BUDGET 2008 - 2009 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED Hotel / Motel Tax $528,706 $561,856 $564,300 $584,750 Restaurant Tax 941,972 1,029,619 1,029,600 1,082,000 Osage Caterer Fee 2,065 2,799 2,700 3,000 1,472,743 1,594,274 1,596,600 1,669,750 Interest on Overnight Investment: 40,713 44,645 45,000 28,000 40,713 44,645 45,000 28,000 $1,513,456 $1,638,919 $1,641,600 $1,697,750 CITY OF CAPE GIRARDEAU, MISSOURI 74 ANNUAL BUDGET 2008 - 2009 CITY OF GAPE GIRARDEAU, MISSOURI 75 ANNUAL BUDGET 2008 - 2009 CONVENTION & VISITORS BUREAU BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $ - $ - $ - $ - MATERIALS AND SUPPLIES - 8,140 - 18,314 CONTRACTUAL SERVICES 501,642 489,495 507,300 539,455 GENERAL OPERATIONS - - - - CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS 1,121,583 1,273,164 1,187,200 1,174,863 DEBT PAYMENTS - - - - TRANSFERS - - - - $1,623,225 $1,770,799 $1,694,500 $1,732,632 CITY OF GAPE GIRARDEAU, MISSOURI 75 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 76 ANNUAL BUDGET 2008 - 2009 AIRPORT FUND CITY OF CAPE GIRARDEAU, MISSOURI 77 ANNUAL, BUDGET 2008 - 2009 AIRPORT FUND BUDGET HIGHLIGHTS ACTIVITIES The Airport Fund accounts for the operation and maintenance of the municipal airport facility in accordance with Federal Aviation Administration regulations. The airport provides a service facility for passenger traffic, private and commercial aircraft, and related business activities. Additionally, the City operates the Airport's fueling operations. SIGNIFICANT OPERATING CHANGES The proposed budget for fiscal year ending June 30, 2009 increases revenue from a lease of the City's airport manufacturing facility by $48,100 to $213,100. This revenue along with $45,000 of the previous year's fund balance will be transferred to the debt service fund to make the bond payment on bonds issued by the City to construct the facility. The proposed budget also reflects a net profit margin from fuel sales of $291,000 which was $16,000 more than the net profit margin reflected in the current budget. This margin more accurately reflects current activity at the airport. No capital projects were included in the current year's budget. $34,000 is included in the proposed budget for equipment and a possible grant match. REVENUE/EXPENDITURE PROJECTIONS Revenues, excluding interest, grant revenue, air show revenue, lease revenue from Commander Premier, and FBO sales, are projected to increase at the assumed inflation rate of 3% over the 5 -year period. Lease revenue from Commander Premier is expected to increase to $252,200 in the fiscal year ending June 30, 2010 and remain at $252,.200 over the remaining four years. The lease payments over the 5 -year period will be adequate to fund annual debt service payments on bonds issued by the City to construct the facility. Net profit margin from FBO sales are maintained at year ending June 30, 2009 levels over the remaining five years. Operating expenses, excluding personnel expenses, and air show costs are also projected to grow at the rate of inflation. Personnel expenditures are projected to include annual step and cost of living increases for eligible employees in the fiscal years after June 30,.2009. Costs for health and dental insurance are projected to grow 8% annually during these years. The employee turnover rate and the percentage increase of retirees receiving health benefits were 6% and 8% annually during these five years. No capital outlays are projected since General Fund transfers would support any capital outlays. CITY OF CAPE GIRARDEAU, MISSOURI 78 ANNUAL BUDGET 2008 - 2009 AIRPORT FUND 2008-2009 RESOURCES CAPE AVIATION 38.3% MISCELLANEOUS 11.2% $563,839 $164,292 6 ..... SERVICE CHARGES 3.5% $52,120 FUND TRANSFERS IN INTERGOVERN REVENUE 35.6% $523,814 11.4% $167,000 AIRPORT FUND 2008-2009 EXPENDITURES PERSONNEL SERVICES 34.9% $527,717 FUND TRANSFERS OUT 17.1% $258,000 MATERIALS & SUPPLIES CONTRACTUAL SERVICES 6.3% $95,233 9.9% $149,380 I GENERAL OPERATIONS \ 1.0% $14,475 PAW-0.1.0z7fto CAPE AVIATION 24.1% $364,593 \ CAPITAL OUTLAY 2.2% \lI $34,000 DEBT SERVICE 1.1 $17'167 SPECIAL PROJECTS 3.5% $52,500 CITY OF CAPE GIRARDEAU, MISSOURI 79 ANNUAL BUDGET 2008 - 2009 AIRPORT FUND BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $ - LICENSES AND PERMITS - INTERGOVERN REVENUE 357,025 SERVICE CHARGES 399,647 FINES AND FORFEITS - MISCELLANEOUS 208,935 OTHER FINANCING 6,919 TOTAL REVENUE $972,526 EXPENSE OBJECT: $764,781 PERSONNEL SERVICES $699,746 MATERIALS & SUPPLIES 135,382 CONTRACTUAL SERVICES 262,624 GENERAL OPERATIONS 24,805 CAPITAL OUTLAY 318,129 SPECIAL PROJECTS 273,679 DEBT SERVICE 53,774 TOTAL EXPENSES $1,768,139 FUND TRANSFERS IN 886,704 FUND TRANSFERS OUT - PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER)BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 2008-09 BUDGET 760,000 (665,000) 34,741 42,741 42,741 741 GI I T UI- UAF't GIKAKUtAU, MIJJUUKI 80 ANNUAL bUUUL I LUU0 - LUUU 484,144 167,000 167,000 459,179 417,500 357,220 231,294 363,808 423,031 $1,174,617 $948,308 $947,251 $738,714 $747,185 $764,781 132,259 131,450 134,054 281,507 256,821 228,688 28,810 24,180 23,875 155,024 - 34,000 345,870 127,500 52,500 53,852 19,043 17,167 $1,736,036 $1,306,179 $1,255,065 638,175 525,871 523,814 55,000 255,000 258,000 760,000 (665,000) 34,741 42,741 42,741 741 GI I T UI- UAF't GIKAKUtAU, MIJJUUKI 80 ANNUAL bUUUL I LUU0 - LUUU AIRPORT FUND BUDGET PROJECTIONS 2009-10 2010-11 2011-12 2012-13 2013-14 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED REVENUE SOURCE: TAXES $ - $ - $ - $ - $ - LICENSES AND PERMITS - - - - - INTERGOVERN REVENUE 167,000 167,000 167,000 167,000 167,000 SERVICE CHARGES 357,812 358,421 359,049 359,695 360,361 FINES AND FORFEITS - - - - - MISCELLANEOUS 468,429 474,916 481,597 488,479 495,567 OTHER FINANCING - - - - - TOTAL REVENUE $993,241 $1,000,337 $1,007,646 $1,015,174 $1,022,928 EXPENSE OBJECT: PERSONNEL SERVICES $ 788,912 $ 823,320 $ 859,505 $ 897,585 $ 937,690 MATERIALS & SUPPLIES 138,076 142,218 146,485 150,880 155,406 CONTRACTUAL SERVICES 235,282 242,073 249,069 256,274 263,695 GENERAL OPERATIONS 24,591 25,329 26,089 26,872 27,678 CAPITAL OUTLAY - - - - - SPECIAL PROJECTS 52,725 52,957 53,196 53,442 53,695 DEBT SERVICE 12,261 12,398 - - - TOTAL EXPENSES $1,251,847 $1,298,295 $1,334,344 $1,385,053 $1,438,164 FUND TRANSFERS IN 510,806 550,158 578,898 622,079 667,436 FUND TRANSFERS OUT 252,200 252,200 252,200 252,200 252,200 PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER)BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE 741 741 741 741 741 ENDING UNRESERVED FUND BALANCE 741 741 741 741 741 EMERGENCY RESERVE FUND CITY OF CAPE GIRARDEAU, MISSOURI 81 ANNUAL BUDGET 2008 - 2009 AIRPORT FUND REVENUE 2005-06 ACTUAL DOT -FAA Control Tower $ 167,000 DOT -Ticket Trust Small Community Grant 129,956 DOT -FAA Indirect Capital Grant 22,230 DOT -FAA Indirect Cap -Gen. Aviation Termir 37,839 Other State Grants - 357,025 Special Event Fees 117,451 Miscellaneous Usage Fees 17,180 Airport Sales -Jet A Fuel Sales 775,146 Airport Sales -100 LL Fuel Sales 300,610 Airport Sales -Oil Sales 7,255 Airport Sales -Deicing 247 Airport Sales -Catering 906 Airport Sales -Aircraft Washing 1,433 Airport Sales-Misc Retail Sales 5,461 Airport Sales -Miscellaneous Fees 6,095 Airport Sales-Emerg Call Out Fees 800 Cost of Items Resold -Jet A Fuel Sales (556,501) Cost of Items Resold -100 LL Fuel Sale; (265,682) Cost of Items Resold -Oil Sales (6,473) Cost of Items Resold-Misc Retail Sales (4,281) 12,596 399,647 Interest on Overnight Investment: 77 Crop Lease 31,276 Property Lease 65,679 Land Lease 2,578 Aviation Rental 2,486 Restaurant Rental - Auto Rentals 25,997 Sign Rentals 2,500 Floor Space Rental 50,827 T -Hanger Rental 3,450 Airline Rental - Donations -Other 5,000 Cash Over and Short (18) Fuel Flowage Fees 6,487 General Miscellaneous 12,596 (558,618) 208,935 Proceeds from Sale of Assets 753 Compensation for Damages 6,166 6,919 Transfer from General Fund 886,704 886,704 $1,859,230 2006-07 2007-08 2008-09 ACTUAL BUDGET PROPOSED $ 167,000 $ 167,000 $ 167,000 169,346 - - 5,103 - - 42,286 - - 100,409 - - 484,144 167,000 167,000 127,860 120,000 45,000 6,021 8,400 7,120 788,058 793,500 953,500 367,985 303,500 427,500 9,506 7,000 7,000 1,475 2,000 2,000 909 1,100 1,100 5,825 5,500 5,500 8,606 9,000 9,000 300 500 500 (558,618) (556,500) (752,500) (283,781) (265,500) (337,500) (10,436) (6,500) (6,500) (4,531) 14,500) (4,500) 459,179 417,500 357,220 1,161 - 1,000 24,095 26,280 34,039 32,076 34,890 35,287 28,365 30,944 34,711 105,078 218,339 258,739 - 1,500 3,000 10,832 20,700 25,000 2,640 2,640 2,640 1,515 - - 15,180 17,640 17,640 3,062 3,675 3,675 (2) - - 6,702 6,800 6,700 590 400 600 231,294 363,808 423,031 638,175 525,871 523,814 638,175 525,871 523,814 $1,812,792 $1,474,179 $1,471,065 CITY OF CAPE GIRARDEAU, MISSOURI 82 ANNUAL BUDGET 2008 - 2009 PERSONNEL COSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS CLASSIFICATION Regular Employees Airport Manager Control Tower Chief Air Traffic Controllers Operations Supervisior Administrative Coordinator Maintenance Worker TOTAL Part -Time Employees Maintenance Worker Clerk Typist AIRPORT OPERATIONS 87,389 47,325 - BUDGET BY MAJOR OBJECT 64,963 31,874 - 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED $511,328 $548,638 $521,542 $527,717 93,570 90,737 90,575 95,233 197,905 204,462 178,887 149,380 9,290 13,557 14,780 14,475 269,205 29,872 - 34,000 273,679 345,870 127,500 52,500 21,421 21,480 19,043 17,167 - 55,000 255,000 258,000 $1,376,398 $1,309,616 $1,207,327 $1,148,472 TOTAL PERSONNEL SERVICE BY POSITION AIRPORT OPERATIONS SALARY RANGE 57,655 - 87,389 47,325 - 71,731 42,866 - 64,963 31,874 - 48,309 28,872 - 43,769 23,707 - 35,940 2007-2008 Actual Full -Time Hours Equivalent 600 0.29 0 0.00 600 0.29 2007-2008 2008-2009 FISCAL YEAR FISCAL YEAR 1 1 3 1 1 2 9 1 1 3 1 1 2 9 2008-2009 Actual Full -Time Hours Equivalent 600 0.29 0 0.00 600 0.29 CITY OF CAPE GIRARDEAU, MISSOURI 83 ANNUAL BUDGET 2008 - 2009 PERSONNEL COSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS CLASSIFICATION Regular Employees Flight Line Supervisor Flight Line Technician Administrative Clerk TOTAL Part -Time Employees Administrative Clerk Lineman Clerk Typist AIRPORT FBO OPERATIONS 2007-2008 Actual BUDGET BY MAJOR OBJECT Equivalent 1,248 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED $188,418 $ 190,076 $ 225,643 $237,064 41,812 41,522 40,875 38,821 64,719 77,045 77,934 79,308 15,515 15,253 9,400 9,400 48,924 125,152 - - 32,353 32,372 - - $ 391,741 $ 481,420 $ 353,852 $364,593 TOTAL PERSONNEL SERVICE BY POSITION AIRPORT FBO OPERATIONS SALARY RANGE 31,874 - 48,309 23,707 - 35,940 22,559 - 34,200 2007-2008 2008-2009 FISCAL YEAR FISCAL YEAR 1 1 3 3 1 1 5 5 2007-2008 Actual Full -Time Hours Equivalent 1,248 0.60 2,080 1.00 1,456 0.70 4,784 2.30 2007-2008 2008-2009 FISCAL YEAR FISCAL YEAR 1 1 3 3 1 1 5 5 4,784 2.30 CITY OF CAPE GIRARDEAU, MISSOURI 84 ANNUAL BUDGET 2008 - 2009 2008-2009 Actual Full -Time Hours Equivalent 1,248 0.60 2,080 1.00 1,456 0.70 4,784 2.30 CITY OF CAPE GIRARDEAU, MISSOURI 84 ANNUAL BUDGET 2008 - 2009 DOWNTOWN BUSINESS DISTRICT FUND CITY OF CAPE GIRARDEAU, MISSOURI 85 ANNUAL BUDGET 2008 m 2009 DOWNTOWN BUSINESS DISTRICT FUND BUDGET HIGHLIGHTS ACTIVITIES The Downtown Business District Fund is financed by a separate tax levy, and a City Council appointed board make recommendations for the expenditures for the revenues within this district. PROGRAWSERVICE ADJUSTMENTS Provides for a one-year contract with Redevelopment Corporation for certain improvements to the Downtown area. REVENUE/RATE INCREASES There is no tax increase within the proposed 2008-2009 Downtown Business District Fund. CITY OF CAPE GIRARDEAU, MISSOURI 86 ANNUAL BUDGET 2008 .2009 DOWNTOWN BUSINESS DISTRICT FUND 2008-2009 RESOURCES TAXES90.6% $19,925 MISCELLANEOUS 9.4% $2,075 DOWNTOWN BUSINESS DISTRICT FUND 2008-2009 EXPENDITURES CAPITAL OUTLAY 45.5% $10,000 CONTRACTUAL SERVICES 54.5% $12,000 CITY OF CAPE GIRARDEAU, MISSOURI 87 ANNUAL BUDGET 2008 - 2009 DOWNTOWN BUSINESS DISTRICT FUND BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $21,531 LICENSES AND PERMITS - INTERGOVERN REVENUE - SERVICE CHARGES - FINES AND FORFEITS - MISCELLANEOUS 2,117 OTHER FINANCING - TOTAL REVENUE $23,648 EXPENSE OBJECT: PERSONNEL SERVICES $ - MATERIALS & SUPPLIES 9,023 CONTRACTUAL SERVICES 1,474 GENERAL OPERATIONS - CAPITAL OUTLAY - SPECIAL PROJECTS - DEBT SERVICE - TOTAL EXPENSES $10,497 FUND TRANSFERS IN FUND TRANSFERS OUT PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 2008-09 BUDGET $18,540 $19,925 $19,925 2,808 375 2,075 $21,348 $20,300 $22,000 6,866 5,300 12,000 15,000 10,000 $6,866 $20,300 $22,000 4,875 - (1,800) 66,876 71,751 71,751 69,951 - 1,800 CITY OF CAPE GIRARDEAU, MISSOURI 88 ANNUAL BUDGET 2008- 2009 CITY OF CAPE GIRARDEAU, MISSOURI 89 ANNUAL BUDGET 2008 - 2009 DOWNTOWN BUSINESS DISTRICT FUND 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED Real Estate Tax $19,622 $18,363 $19,500 $19,500 Intangible Tax 225 - - - Delinquent Real Estate Tax 1,263 - 175 175 Penalty on Delinquent R.E. Tax 421 177 250 250 21,531 18,540 19,925 19,925 Interest on Overnight Investment: 1,560 2,737 300 2,000 Interest on Taxes from County 57 71 75 75 Miscellaneous 500 - - - 2,117 2,808 375 2,075 $23,648 $21,348 $20,300 $22,000 CITY OF CAPE GIRARDEAU, MISSOURI 89 ANNUAL BUDGET 2008 - 2009 CITY OF CAPE GIRARDEAU, MISSOURI 90 ANNUAL BUDGET 2008 - 2009 DOWNTOWN BUSINESS DISTRICT FUND BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $ - $ - $ - $ - MATERIALS AND SUPPLIES 9,023 - - - CONTRACTUAL SERVICES 1,474 6,866 5,300 12,000 GENERAL OPERATIONS - - - - CAPITAL EXPENDITURES - - 15,000 10,000 SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - - $10,497 $6,866 $20,300 $22,000 CITY OF CAPE GIRARDEAU, MISSOURI 90 ANNUAL BUDGET 2008 - 2009 PARKS AND RECREATION FUND CITY OF CAPE GIRARDEAU, MISSOURI 91 ANNUAL BUDGET 2008 - 2009 PARKS AND RECREATION FUND BUDGET HIGHLIGHTS ACTIVITIES The Parks and Recreation Fund is established to separate the revenue sources and expenditures used to operate the parks and recreation activities. This fund documents the Arena Maintenance, Municipal Band, Recreation, Central and Capaha Pools, and Osage Park Building activities. Arena Maintenance - This division accounts for the cost of maintaining the A.C. Brase Arena. Municipal Band - The Municipal Band provides open-air concerts at the band shell in Capaha Park and additional concerts in other areas within the community. Recreation - This division operates a year-round public program for all age groups, including a multitude of programs, and coordinates use of all facilities by organized groups. Pools - These divisions operate and maintain two public pools; one is an indoor/outdoor facility operated in conjunction with the Public School District. Osaee Park Building — This division is responsible for the operations and maintenance of the multi-purpose building at Osage Park. PROGRAM SERVICE LEVEL ADJUSTMENTS Arena Maintenance — Budget reflects increase in part-time hours (.05 FTE) to (.71 FTE), 25.6% increase in overtime hours and part-time wage increases. Net increase in the cost of these changes was 18.6% or $3,338. Central Pool — Budget reflects 38.5% decrease in overtime hours and part-time wage increases. Net increase in the cost of these changes was .9% or $1,344. Capaha Pool — Budget reflects decrease in part-time hours (.37 FTE) to (3.60 FTE), 42.6% decreases in overtime hours and part-time wage increases. Net decrease in the cost of these changes was 7.4% or $4,5$2. Osage Park— Budget reflects increase in part-time hours (.11 FTE) to (5.80 FTE), 12.0% increase in overtime hours and part-time wage increases. Net increase in the cost of these changes was 4.9% or $4,497. Recreation - Budget reflects increase in part-time hours (32 FTE) to (5.22 FTE), 2.2% decreases in overtime hours and part-time wage increases. Net increase in the cost of these changes was 9.6% or $8,811. This budget also reflects an additional recreation coordinator at a total cost of $4-5;593. The cost of this position will be funded by the parks/storm water sales tax. CITY OF CAPE GIRARDEAU, MISSOURI 92 ANNUAL BUDGET 2008 - 2009 REVENUE/RATE INCREASES This budget proposes to increase various fees effective January 1, 2009. These increases can be found on pages 377 — 378 of the appendices. As new activities arise during the year, user fees maybe charged to offset operating costs. REVENUE/EXPENMURE PROJECTIONS Service charge revenue is projected to grow 5 % annually over fiscal year ending June 30, 2009 levels. Operating expenses, excluding personnel expenses, are projected to grow at a 3 % annual inflation rate. Personnel expenditures are projected to include annual step and cost of living increases for. eligible employees in the fiscal years after June 30, 2009. Costs for health and dental insurance are projected to grow 8% annually during these years. The employee turnover rate and the percentage increase of retirees receiving health benefits were 6% and 8% annually during these five years. No capital outlays are projected since any capital outlays would be supported by General Fund transfers. CITY OF CAPE GIRARDEAU, MISSOURI 93 ANNUAL, BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 94 ANNUAL BUDGET 2008 - 2009 PARKS & RECREATION FUND 2008-2009 EXPENDITURES PERSONNEL SERVICES 66.3% $1,046,735 a�� a r° SPECIAL PROJECTS 3.3% $52,550 MATERIALS & SUPPLIES CAPITAL OUTLAY 4.8% CONTRACTUAL SERVICES 19.0% $300,281 $75,955 5.8% $90,878 GENERAL OPERATIONS 0.8% $12,650 CITY OF CAPE GIRARDEAU, MISSOURI 95 ANNUAL BUDGET 2008 - 2009 PARKS & RECREATION FUND BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: 2008-09 BUDGET TAXES $ - $ - $ - $ - LICENSES AND PERMITS - - - - INTERGOVERN REVENUE - - - - SERVICE CHARGES 464,682 515,743 547,264 574,243 FINES AND FORFEITS - - - - MISCELLANEOUS 18,490 22,429 16,850 20,800 OTHER FINANCING - 3,055 - - TOTAL REVENUE $483,172 $541,227 $564,114 $595,043 EXPENSE OBJECT: PERSONNEL SERVICES $830,494 $921,468 $975,999 $1,046,735 MATERIALS & SUPPLIES 328,445 306,151 285,540 300,281 CONTRACTUAL SERVICES 78,573 76,203 76,781 90,878 GENERAL OPERATIONS 11,652 10,172 11,535 12,650 CAPITAL OUTLAY 69,596 11,294 - 75,955 SPECIAL PROJECTS 40,597 50,264 48,550 52,550 DEBT SERVICE 546 28 - - TOTAL EXPENSES $1,359,903 $1,375,580 $1,398,405 $1,579,049 FUND TRANSFERS IN 865,253 833,539 834,291 984,006 FUND TRANSFERS OUT - - - - PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 26,000 (26,000) 4,969 4,969 4,969 4,969 CITY OF CAPE GIRARDEAU, MISSOURI 96 ANNUAL BUDGET 2008-2009 PARKS & RECREATION FUND BUDGET PROJECTIONS 2009-10 2010-11 2011-12 2012-13 2013-14 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED REVENUE SOURCE: TAXES $ - $ - $ - $ - $ - LICENSES AND PERMITS - - - - INTERGOVERN REVENUE - - - - - SERVICE CHARGES 602,955 633,103 664,758 697,996 732,896 FINES AND FORFEITS - - - - MISCELLANEOUS 20,800 20,800 20,800 20,800 20,800 OTHER FINANCING - - - - TOTAL REVENUE $623,755 $653,903 $685,558 $718,796 $753,696 EXPENSE OBJECT: PERSONNEL SERVICES $1,076,891 $1,118,187 $1,161,279 $1,206,256 $1,253,217 MATERIALS & SUPPLIES 309,289 318,568 328,125 337,969 348,108 CONTRACTUAL SERVICES 93,604 96,412 99,304 102,283 105,351 GENERAL OPERATIONS 13,030 13,421 13,824 14,239 14,666 CAPITAL OUTLAY - - - - SPECIAL PROJECTS 54,127 55,751 57,424 59,147 60,921 DEBT SERVICE - - - - - TOTAL EXPENSES $1,546,941 $1,602,339 $1,659,956 $1,719,894 $1,782,263 FUND TRANSFERS IN 923,186 948,436 974,398 1,001,098 1,028,567 FUND TRANSFERS OUT PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE 4,969 4,969 4,969 4,969 4,969 ENDING UNRESERVED FUND BALANCE 4,969 4,969 4,969 4,969 4,969 EMERGENCY RESERVE FUND CITY OF CAPE GIRARDEAU, MISSOURI 97 ANNUAL BUDGET 2008 - 2009 CITY OF CAPE GIRARDEAU, MISSOURI 98 ANNUAL BUDGET 2008 - 2009 PARKS & RECREATION FUND REVENUE 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED Arena Building Usage Fees $ 44,245 $ 45,864 $ 46,200 $ 52,495 Park Shelter Fees 4,626 4,275 10,500 7,000 City Central Pool Fees 119,760 134,595 132,000 146,641 City Capaha Pool Fees 15,112 24,556 26,000 30,000 Special Event Fees 55,241 65,447 67,000 69,280 Central Pool Concessions 3,537 2,294 3,000 2,500 Central Vending Machines 9,854 9,169 9,500 9,250 Cost of Items Resold (12,199) (9,916) (11,600) (10,600) Capaha Pool Concessions 2,986 4,210 4,000 4,000 Cost of Items Resold (2,697) (3,254) (3,686) (3,550) League Fees 47,704 51,415 51,500 56,000 Special Events Concessions 5,826 5,352 6,000 7,500 Recreation Vending Machines 5,173 4,761 5,000 4,500 Cost of Items Resold (6,423) (7,613) (7,000) (8,500) Osage Repair & Replacement 4,290 4,720 4,000 7,000 Osage Building Usage 70,943 81,456 78,750 87,227 Cost of Items Resold (19,312) (19,515) (19,500) (19,500) Recreation Program Fees 17,534 17,456 20,600 21,000 Aquatics Program Fees-Capaha 15,968 14,766 18,000 14,000 Aquatics Program Fees-Central 12,595 13,175 17,000 14,000 Recreation Tournament Fees 3,030 2,124 2,500 2,000 Miscellaneous Sales 3,465 2,254 3,000 2,000 Osage Building Concessions 13,228 15,704 14,500 16,000 Osage Vending 14,341 13,118 14,000 13,000 Osage Program Fees 35,855 39,330 56,000 51,000 464,682 515,743 547,264 574,243 Interest on Overnight Investment: 4,189 7,188 2,925 6,000 Property Rental 10,800 10,800 10,800 10,800 Special Event Donations 3,275 3,575 3,000 4,000 General Miscellaneous 125 600 125 - Cash Overages & Shortages 101 266 - - 18,490 22,429 16,850 20,800 Proceeds from Sale of Assets - 3,055 - - - 3,055 - - Transfer -General Fund 865,253 833,539 834,291 862,458 Transfer-Park/Stormwtr-Operatin - - - 121,548 865,253 833,539 834,291 984,006 $1,348,425 $1,374,766 $1,398,405 $1,579,049 CITY OF CAPE GIRARDEAU, MISSOURI 98 ANNUAL BUDGET 2008 - 2009 PERSONNEL COSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS CLASSIFICATION Regular Employees Maintenance Worker II TOTAL Part -Time Employees Park Keepers ARENA MAINTENANCE BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED $115,315 $124,442 $130,161 $136,514 54,406 57,403 53,750 57,047 9,907 16,417 9,670 16,413 1,507 1,018 1,450 1,450 - - - 18,500 $181,135 $199,280 $195,031 $229,924 TOTAL PERSONNEL SERVICE BY POSITION ARENA MAINTENANCE SALARY RANGE 24,898 - 37,743 2007-2008 Actual Full -Time Hours Equivalent 1370 0.66 2007-2008 2008-2009 FISCAL YEAR FISCAL YEAR 3 3 3 3 2008-2009 Actual Full -Time Hours Equivalent 1470 0.71 CITY OF CAPE GIRARDEAU, MISSOURI 99 ANNUAL BUDGET ZUUS - ZUU9 PERSONNEL COSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS MUNICIPAL BAND BUDGET BY MAJOR OBJECT 2005-06 2006-07 ACTUAL ACTUAL $20,495 $20,300 781 273 1,823 1,560 2007-08 BUDGET 800 22,378 2008-09 PROPOSED 800 22,378 $23,099 $22,133 $23,178 $23,178 CITY OF CAPE GIRARDEAU, MISSOURI 100 ANNUAL BUDGET 2008 - 2009 RECREATION BUDGET BY MAJOR OBJECT TOTAL PERSONNEL SERVICE BY POSITION RECREATION 2007-2008 2008-2009 CLASSIFICATION SALARY RANGE FISCAL YEAR FISCAL YEAR Regular Employees Recreation Division Manager 42,866 - 64,963 2 2 Recreation Coordinator 1 31,874 - 48,309 2 3 Administrative Secretary 23,707 - 35,940 1 1 TOTAL 5 6 Part -Time Employees Activity Coordinators Sports Officials Instructors Assistant Recreation Programers 2005-06 2006-07 2007-08 2008-09 EJr uivalent ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $312,517 $338,669 $350,368 $411,443 MATERIALS AND SUPPLIES 10,365 8,499 10,725 10,795 CONTRACTUAL SERVICES 8,116 7,380 8,308 10,498 GENERAL OPERATIONS 7,476 6,684 8,350 8,465 CAPITAL EXPENDITURES 18,411 - - 2,800 SPECIAL PROJECTS 40,465 50,264 48,550 52,550 DEBT PAYMENTS 546 28 - - TRANSFERS - - - - $397,896 $411,524 $426,301 $496,551 TOTAL PERSONNEL SERVICE BY POSITION RECREATION 2007-2008 2008-2009 CLASSIFICATION SALARY RANGE FISCAL YEAR FISCAL YEAR Regular Employees Recreation Division Manager 42,866 - 64,963 2 2 Recreation Coordinator 1 31,874 - 48,309 2 3 Administrative Secretary 23,707 - 35,940 1 1 TOTAL 5 6 Part -Time Employees Activity Coordinators Sports Officials Instructors Assistant Recreation Programers 10,200 4.90 2007-2008 Actual Full -Time Hours EJr uivalent 6300 3.03 2450 1.18 0 0.00 1450 0.70 10,200 4.90 10,850 5.22 CITY OF CAPE GIRARDEAU, MISSOURI 101 ANNUAL BUDGET 2008 - 2009 2008-2009 Actual Full -Time Hours Equivalent 6900 3.32 2200 1.06 150 0.07 1600 0.77 10,850 5.22 CITY OF CAPE GIRARDEAU, MISSOURI 101 ANNUAL BUDGET 2008 - 2009 TOTAL PERSONNEL SERVICE BY POSITION CENTRAL POOL 2007-2008 2008-2009 CLASSIFICATION SALARY RANGE FISCAL YEAR FISCAL YEAR Regular Employees Aquatic Supervisor 35,185 - 53,337 1 1 Senior Maintenance Worker 27,481 - 41,647 1 1 TOTAL 2 2 Part -Time Employees CENTRAL POOL 2008-2009 Actual BUDGET BY MAJOR OBJECT Actual Full -Time 2005-06 2006-07 2007-08 2008-09 Early Manager ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $180,990 $214,104 $235,077 $235,433 MATERIALS AND SUPPLIES 144,394 141,394 126,724 139,289 CONTRACTUAL SERVICES 13,378 12,279 12,901 13,939 GENERAL OPERATIONS 1,981 930 925 1,225 CAPITAL EXPENDITURES 30,546 8,689 - 23,100 SPECIAL PROJECTS 132 - - - DEBT PAYMENTS - - - - TRANSFERS - - - - $371,421 $377,396 $375,627 $412,986 TOTAL PERSONNEL SERVICE BY POSITION CENTRAL POOL 2007-2008 2008-2009 CLASSIFICATION SALARY RANGE FISCAL YEAR FISCAL YEAR Regular Employees Aquatic Supervisor 35,185 - 53,337 1 1 Senior Maintenance Worker 27,481 - 41,647 1 1 TOTAL 2 2 Part -Time Employees CITY OF CAPE GIRARDEAU, MISSOURI 102 ANNUAL BUDGET 2003 - 2009 2007-2008 2008-2009 Actual Full -Time Actual Full -Time Hours Equivalent Hours Equivalent Early Manager 1,700 0.82 1,700 0.82 Facility Manager 700 0.34 700 0.34 Assistant Pool Manager 900 0.43 900 0.43 Instructor 1,565 0.75 1,565 0.75 Lifeguards, Cashiers, Other 12,000 5.77 12,000 5.77 Maintenance 1,210 0.58 1,210 0.58 18,075 8.69 18,075 8.69 CITY OF CAPE GIRARDEAU, MISSOURI 102 ANNUAL BUDGET 2003 - 2009 PERSONNELCOSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS Part -Time Employees Assistant Pool Managers Instructors Maintenance Lifeguards, Cashiers, Other CAPAHA POOL BUDGET BY MAJOR OBJECT 2005-06 2006-07 ACTUAL ACTUAL $30,789 $46,342 32,679 15,499 1,695 2,311 297 11 2007-08 2008-09 BUDGET PROPOSED $62,301 $57,720 15,316 14,875 1,834 2,145 - 3,000 $65,460 $64,163 $79,451 $77,740 TOTAL PERSONNEL SERVICE BY POSITION CAPAHA POOL 2007-2008 Actual Full -Time Hours Equivalent 922 0.44 1,908 0.92 81 0.04 5,339 2.57 8,250 3.97 2008-2009 Actual Full -Time Hours EJr uivalent 922 0.44 1,910 0.92 82 0.04 4,570 2.20_ 7,484 3.60 CITY OF CAPE GIRARDEAU, M155OURI 103 ANNUAL BUDGET ZUUS - ZUU9 OSAGE PARK TOTAL PERSONNEL SERVICE BY POSITION OSAGE PARK 2007-2008 2008-2009 CLASSIFICATION SALARY RANGE FISCAL YEAR FISCAL YEAR Regular Employees Maintenance Worker II 24,898 - 37,743 2 2 Administrative Secretary 23,707 - 35,940 1 1 TOTAL 3 3 Part -Time Employees Activity Coordinators Morning Manager Maintenance Workers 2007-2008 Actual Full -Time Hours Equivalent 8,416 4.05 1,924 - 1,500 0.72 11,840 4.77 2008-2009 Actual BUDGET BY MAJOR OBJECT Hours Equivalent 8,350 2005-06 2006-07 2007-08 2008-09 0.91 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $170,388 $177,611 $198,092 $205,625 MATERIALS AND SUPPLIES 85,820 83,083 78,225 77,475 CONTRACTUAL SERVICES 43,654 36,256 21,690 25,505 GENERAL OPERATIONS 391 1,529 810 1,510 CAPITAL EXPENDITURES 20,639 2,605 - 28,555 SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - - $320,892 $301,084 $298,817 $338,670 TOTAL PERSONNEL SERVICE BY POSITION OSAGE PARK 2007-2008 2008-2009 CLASSIFICATION SALARY RANGE FISCAL YEAR FISCAL YEAR Regular Employees Maintenance Worker II 24,898 - 37,743 2 2 Administrative Secretary 23,707 - 35,940 1 1 TOTAL 3 3 Part -Time Employees Activity Coordinators Morning Manager Maintenance Workers 2007-2008 Actual Full -Time Hours Equivalent 8,416 4.05 1,924 - 1,500 0.72 11,840 4.77 2008-2009 Actual Full -Time Hours Equivalent 8,350 4.01 1,820 0.88 1,900 0.91 12,070 5.80 CITY OF CAPE GIRARDEAU, MISSOURI 104 ANNUAL BUDGET 2008 - 2009 HOUSING DEVELOPMENT GRANTS CITY OF CAPE GIRARDEAU, MISSOURI 105 ANNUAL BUDGET 2008 - 2009 HOUSING DEVELOPMENT GRANTS BUDGET HIGHLIGHTS ACTIVITIES The Housing Development Grant Fund accounts for the revenue and expenditures associated with the rehabilitation of housing from the Community Development Block Grant Program and other programs for neighborhood housing rehabilitation. The proposed budget includes $275,000 for housing rehabilitation projects associated with HUD -Home Repair Opportunity Grants. CITY OF CAPE GIRARDEAU, MISSOURI 106 ANNUAL BUDGET 2008 - 2009 HOUSING DEVELOPMENT GRANTS BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $ LICENSES AND PERMITS INTERGOVERN REVENUE SERVICE CHARGES FINES AND FORFEITS MISCELLANEOUS OTHER FINANCING _ TOTAL REVENUE $ EXPENSE OBJECT: PERSONNEL SERVICES $ MATERIALS & SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL OUTLAY SPECIAL PROJECTS DEBT SERVICE TOTAL EXPENSES $ FUND TRANSFERS IN FUND TRANSFERS OUT PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 2008-09 BUDGET 63,530 635,000 250,000 $ 63,530 $ 635,000 $ 250,000 73,651 660,000 250,000 171 - - $ 73,822 $ 660,000 $ 250,000 11,386 25,000 25,000 1,481 1,481 1,481 26,481 CITY OF CAPE GIRARDEAU, MISSOURI 107 ANNUAL BUDGET 2008 - 2009 HOUSING DEVELOPMENT GRANTS REVENUE 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED HUD -Home Repair Opportunity Gr $ - $ 38,868 $ 150,000 $ 250,000 HUD-CDGG Jefferson Bloomfield - 24,662 485,000 - - 63,530 635,000 250,000 Transfers In - General - 11,386 25,000 25,000 - 11,386 25,000 25,000 $ - $ 74,916 $ 660,000 $275,000 CITY OF GAPE GIRARDEAU, MISSOURI 108 ANNUAL BUDGET 2UU5 - 2009 CITY OF CAPE GIRARDEAU, MISSOURI 109 ANNUAL BUDGET 2008 - 2009 HOUSING DEVELOPMENT GRANTS BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED PERSONNELCOSTS $ - $ - $ - $ - MATERIALS AND SUPPLIES - - - - CONTRACTUAL SERVICES - - - - GENERAL OPERATIONS - - - - CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS - 73,651 660,000 250,000 DEBT PAYMENTS - 171 - - TRANSFERS - - - - $ - $ 73,822 $ 660,000 $ 250,000 CITY OF CAPE GIRARDEAU, MISSOURI 109 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 110 ANNUAL BUDGET 2008 - 2009 HEALTH FUND CITY OF CAPE GIRARDEAU, MISSOURI 111 ANNUAL BUDGET 2008 - 2009 HEALTH FUND BUDGET HIGHLIGHTS ACTIVITIES The Health Fund provides limited funding for enforcement of health ordinances. Three animal control officers are funded through a special property tax in this fund. Weed abatement activities and demolitions of condemned structures are also funded here, along with contractual payments to the County Health Department and Humane Society. SIGNIFICANT OPERATING CHANGES Budget reflects no significant operating changes. REVENUE/RATE INCREASES No tax levy increase is proposed in this budget. REVENUE/EXPENDITURE PROJECTIONS Real Estate and Property Tax assessed valuations are projected to grow at 1.0% and 2.0% respectively for the fiscal year ending June 30, 2009 and at 3.0% annually respectively for the following five years. All other fees and licenses are maintained at current levels. Operating expenses, excluding personnel expenses are also projected to grow at a 3% rate of inflation. Personnel expenditures are projected to include annual step and cost of living increases for eligible employees in the fiscal years after June 30, 2009. Costs for health and dental insurance are projected to grow 8% annually during these years. The employee turnover rate and the percentage increase of retirees receiving health benefits were 6% and 8% annually during these five years. No provisions are made for capital expenditures during these years. CITY OF CAPE GIRARDEAU, MISSOURI 112 ANNUAL BUDGET 2008 - 2009 HEALTH FUND 2008-2009 RESOURCES TAXES 91.7% $298,916 INTERGOVERNREVENUE 1.9% $6,300 1 , • VAN ME a S d 9 11 1 CITY OF CAPE GIRARDEAU, MISSOURI 113 ANNUAL BUDGET 2008 - 2009 HEALTH FUND BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $266,528 LICENSES AND PERMITS 5,075 INTERGOVERN REVENUE 7,699 SERVICE CHARGES - FINES AND FORFEITS - MISCELLANEOUS 13,531 OTHER FINANCING - TOTAL REVENUE $292,833 EXPENSE OBJECT: $139,933 PERSONNEL SERVICES $103,041 MATERIALS & SUPPLIES 10,540 CONTRACTUAL SERVICES 31,252 GENERAL OPERATIONS 76,501 CAPITAL OUTLAY 8,900 SPECIAL PROJECTS 29,370 DEBT SERVICE - TOTAL EXPENSES $259,604 FUND TRANSFERS IN FUND TRANSFERS OUT PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 2008-09 BUDGET $277,175 $285,375 $298,916 5,978 6,000 6,000 6,311 7,700 6,300 18,832 15,950 14,650 $308,296 $315,025 $325,866 $113,727 $140,269 $139,933 19,867 24,050 29,953 30,783 41,398 33,826 94,710 76,250 92,654 31,283 34,500 29,500 $290,370 $316,467 $325,866 20,000 - - 12,600 14,000 (1,410) 316,127 341,285 341,285 339,875 47,470 48,880 CITY OF CAPE GIRARDEAU, MISSOURI 114 ANNUAL BUDGET 2008- 2009 HEALTH FUND BUDGET PROJECTIONS 2009-10 2010-11 2011-12 2012-13 2013-14 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED REVENUE SOURCE: TAXES $307,883 LICENSES AND PERMITS 6,000 INTERGOVERN REVENUE 6,300 SERVICE CHARGES - FINES AND FORFEITS - MISCELLANEOUS 15,122 OTHER FINANCING - TOTAL REVENUE $335,305 EXPENSE OBJECT: $353,829 PERSONNEL SERVICES $ 144,362 MATERIALS & SUPPLIES 30,852 CONTRACTUAL SERVICES 34,566 GENERAL OPERATIONS 95,434 CAPITAL OUTLAY - SPECIAL PROJECTS 30,385 DEBT SERVICE - TOTAL EXPENSES $335,599 FUND TRANSFERS IN FUND TRANSFERS OUT PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) (1,460) BEGINNING UNRESERVED FUND BALANCE 339,875 ENDING UNRESERVED FUND BALANCE 338,121 EMERGENCY RESERVE FUND 50,340 $317,119 $326,633 $336,432 $346,525 6,000 6,000 6,000 6,000 6,300 6,300 6,300 6,300 15,061 14,896 14,614 14,202 $344,480 $353,829 $363,346 $373,027 $ 150,594 $ 157,129 $ 163,983 $ 171,174 31,778 32,731 33,713 34,724 35,327 36,112 36,920 37,752 98,297 101,246 104,283 107,411 31,297 32,236 33,203 34,199 $347,293 $359,454 $372,102 $385,260 (1,754) (1,824) (1,897) (1,974) 338,121 333,554 326,105 315,452 333,554 326,105 315,452 301,245 52,094 53,918 55,815 57,789 CITY OF CAPE GIRARDEAU, MISSOURI 115 ANNUAL BUDGET 2008 - 2009 CITY OF CAPE GIRARDEAU, MISSOURI 116 ANNUAL BUDGET 2008 - 2009 HEALTH FUND REVENUE 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED Real Estate Tax $199,618 $206,341 $211,000 $223,958 Personal Property Tax 51,450 54,121 58,000 57,833 Railroad & Utility Tax 8,465 9,208 8,800 8,700 Intangible Tax 558 752 750 425 Delinquent Real Estate Tax 3,324 3,454 3,550 4,000 Delinquent Personal Prop Tax 1,480 1,594 1,625 2,000 Penalty on Delinquent R.E. Tax 1,091 1,099 1,100 1,300 Penalty on Delinquent P.P. Tax 542 606 550 700 266,528 277,175 285,375 298,916 Animal Licenses 5,075 5,978 6,000 6,000 5,075 5,978 6,000 6,000 County Business Surtax 7,699 6,311 7,700 6,300 7,699 6,311 7,700 6,300 Interest on Overnight Investment: 12,781 17,669 15,300 14,000 Interest on Taxes from County 750 1,163 650 650 13,531 18,832 15,950 14,650 $292,833 $308,296 $315,025 $325,866 CITY OF CAPE GIRARDEAU, MISSOURI 116 ANNUAL BUDGET 2008 - 2009 HEALTH TOTAL PERSONNEL SERVICE BY POSITION HEALTH CLASSIFICATION Regular Employees Nuisance Abatement Supervisor Nuisance Abatement Officer TOTAL Part -Time Employees Nuisance Abatement Officer 2007-2008 2008-2009 SALARY RANGE FISCAL YEAR FISCAL YEAR 31,984 - 48,479 1 1 26,157 - 39,653 2 2 3 3 2007-2008 Actual BUDGET BY MAJOR OBJECT Hours Eouivalent 1080 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $103,041 $113,727 $140,269 $139,933 MATERIALS AND SUPPLIES 10,540 19,867 24,050 29,953 CONTRACTUAL SERVICES 31,252 30,783 41,398 33,826 GENERAL OPERATIONS 76,501 94,710 76,250 92,654 CAPITAL EXPENDITURES 8,900 - - - SPECIAL PROJECTS 29,370 31,283 34,500 29,500 DEBT PAYMENTS - - - - TRANSFERS - 20,000 - - $259,604 $310,370 $316,467 $325,866 TOTAL PERSONNEL SERVICE BY POSITION HEALTH CLASSIFICATION Regular Employees Nuisance Abatement Supervisor Nuisance Abatement Officer TOTAL Part -Time Employees Nuisance Abatement Officer 2007-2008 2008-2009 SALARY RANGE FISCAL YEAR FISCAL YEAR 31,984 - 48,479 1 1 26,157 - 39,653 2 2 3 3 2007-2008 Actual Full -Time Hours Eouivalent 1080 0.52 1080 0.52 2008-2009 Actual Full -Time Hours Eouivalent 1080 0.52 1080 0.52 CITY OF CAPE GIRARDEAU, MISSOURI 117 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 118 ANNUAL BUDGET 2008 - 2009 MOTOR FUEL TAX FUND CITY OF CAPE GIRARDEAU, MISSOURI 119 ANNUAL BUDGET 2008 - 2009 MOTOR FUEL TAX FUND BUDGET HIGHLIGHTS ACTIVITIES The Motor Fuel Tax Fund provides for the receipt of funds from the City's allocable portion of the state motor fuel taxes, the state sales tax on motor vehicles, the state vehicle license fees. The state motor fuel tax is 15% of the remaining net proceeds of that tax and is allocated to various incorporated cities, towns and villages within the State based on the population of that City. As stipulated in Article IV of the Missouri Constitution all taxes in this fund provide for the construction, repair, signing or lighting of roads, street and bridge projects. The only airport improvement expenses that could be approved are those for construction or repair of streets and roads within the airport property. SIGNIFICANT OPERATING CHANGES Transfers to the Transportation Sales Tax Trust Fund have increased $450,000 above the fiscal year ending June 30, 2008 level of $200,000. Transfers for other street and trails capital projects have been eliminated in the proposed budget. In the current year $252,400 was transferred for these projects. REVENUE/EXPENDITURE PROJECTIONS State Motor Fuel Tax revenues are projected to remain at projected fiscal year ending June 30,2008 levels. The projected amounts of revenue from this fund available to carry out the five-year Capital Improvement Program for streets are $450,000 annually for the five remaining fiscal years. Projected annual transfers to the General Fund are maintained at $970,000 for the five remaining fiscal years. No transfers are required for debt service. CITY OF CAPE GIRARDEAU, MISSOURI 120 ANNUAL BUDGET 2008 - 2009 MOTOR FUEL TAX FUND 2008-2009 RESOURCES INTERGOVERN REVENUE 98.3% $1,425,000 MISCELLANEOUS 1.1 $15,965 MOTOR FUEL TAX FUND 2008-2009 EXPENDITURES FUND TRANSFERS OUT CAPITAL OUTLAY 7.4 $130,000 CITY OF CAPE GIRARDEAU, MISSOURI 121 ANNUAL BUDGET 2008 - 2009 MOTOR FUEL TAX FUND BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $ - LICENSES AND PERMITS - INTERGOVERN REVENUE 1,546,207 SERVICE CHARGES - FINES AND FORFEITS - MISCELLANEOUS 65,579 OTHER FINANCING - TOTAL REVENUE $1,611,786 EXPENSE OBJECT: PERSONNEL SERVICES $ - MATERIALS & SUPPLIES - CONTRACTUAL SERVICES 36,640 GENERAL OPERATIONS - CAPITAL OUTLAY 340,737 SPECIAL PROJECTS - DEBT SERVICE - TOTAL EXPENSES $ 377,377 FUND TRANSFERS IN - FUND TRANSFERS OUT 1,280,000 PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 2008-09 BUDGET 1,876,400 1,495,000 1,425,000 82,132 4,500 15,965 - - 8,935 $1,958,532 $1,499,500 $1,449,900 1,060 - - 736,505 - 130,000 $ 737,565 $ - $ 130,000 1,141,800 1,422,400 1,620,000 (97,600) 85,000 255,430 319,930 319,930 19,830 CITY OF CAPE GIRARDEAU, MISSOURI 122 ANNUAL BUDGET 2008 - 2009 MOTOR FUEL TAX FUND BUDGET PROJECTIONS 2009-10 2010-11 2011-12 2012-13 2013-14 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED REVENUE SOURCE: TAXES $ - $ - $ - $ - $ - LICENSES AND PERMITS - - - - - INTERGOVERN REVENUE $1,425,000 $1,425,000 $1,425,000 $1,425,000 $1,425,000 SERVICE CHARGES - - - - FINES AND FORFEITS - - - - - MISCELLANEOUS 893 1,129 1,374 1,629 1,894 OTHER FINANCING - - - - - TOTAL REVENUE $1,425,893 $1,426,129 $1,426,374 $1,426,629 $1,426,894 EXPENSE OBJECT: PERSONNEL SERVICES $ - $ - $ - $ - $ - MATERIALS & SUPPLIES - - - - - CONTRACTUAL SERVICES - - - - - GENERAL OPERATIONS - - - - - CAPITAL OUTLAY - - - - - SPECIAL PROJECTS - - - - - DEBT SERVICE - - - - - TOTAL EXPENSES $ - $ - $ - $ - $ - FUND TRANSFERS IN - - - - - FUND TRANSFERS OUT 1,420,000 1,420,000 1,420,000 1,420,000 1,420,000 PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE 19,830 25,723 31,852 38,226 44,855 ENDING UNRESERVED FUND BALANCE 25,723 31,852 38,226 44,855 51,749 EMERGENCY RESERVE FUND - - - - - CITY OF CAPE GIRARDEAU, MISSOURI 123 ANNUAL BUDGET 2008 - 2009 CITY OF CAPE GIRARDEAU, MISSOURI 124 ANNUAL BUDGET 2UU8 - ZUU9 MOTOR FUEL FUND REVENUE 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED DOT -Indirect Capital Grants $ 95,312 $ 354,349 $ - $ - Motor Fuel Tax 1,008,727 1,024,063 1,010,000 1,035,000 Motor Vehicle Sales Tax 218,857 279,076 245,000 240,000 Vehicle License Fees 223,311 218,912 240,000 150,000 1,546,207 1,876,400 1,495,000 1,425,000 Interest on Overnight Investment: 10,959 8,449 4,500 12,000 Special Assessments - - - 3,965 Donations -Other 13,000 73,683 - - Miscellaneous 41,620 - - - 65,579 82,132 4,500 15,965 Street Assessments - - - 8,935 - - - 8,935 $1,611,786 $1,958,532 $1,499,500 $1,449,900 CITY OF CAPE GIRARDEAU, MISSOURI 124 ANNUAL BUDGET 2UU8 - ZUU9 PERSONNEL COSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS MOTOR FUEL BUDGET BY MAJOR OBJECT 2005-06 2006-07 ACTUAL ACTUAL 36,640 340,737 1,280,000 $1,657,377 1,060 736,505 1,141,800 $1,879,365 2007-08 BUDGET 1,422,400 $1,422,400 2008-09 PROPOSED 130,000 1,620,000 $1,750,000 CITY OF CAPE GIRARDEAU, MISSOURI 125 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 126 ANNUAL BUDGET 2008 - 2009 CAPITAL IMPROVEMENT SALES TAX FUND FLOOD CONTROL PROJECTS CITY OF CAPE GIRARDEAU, MISSOURI 127 ANNUAL BUDGET 2008 - 2009 CAPITAL IMPROVEMENT SALES TAX FUND -FLOOD CONTROL BUDGET HIGHLIGHTS ACTIVITIES The Capital Improvement Sales Tax Fund is a fund established to account for receipt of V40 sales tax collections authorized by the voters in November, 1988, to fund major capital improvement projects for flood control. The original tax approved was to sunset January 1, 2000. Subsequently, voters have authorized a 20 -year extension of this tax to pay for improvements to the city's sewer system. Only $2,600 of interest revenue is projected for the fiscal year ending June 30, 2009. No capital expenditures are budgeted. CITY OF CAPE GIRARDEAU, MISSOURI 128 ANNUAL BUDGET 2008 - 2009 CAPITAL IMPROVEMENT SALES TAX FUND (FLOOD CONTROL PROJECTS) BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $ - LICENSES AND PERMITS - INTERGOVERN REVENUE - SERVICE CHARGES - FINES AND FORFEITS - MISCELLANEOUS 7,465 OTHER FINANCING - TOTAL REVENUE $ 7,465 EXPENSE OBJECT: PERSONNEL SERVICES $ - MATERIALS & SUPPLIES - CONTRACTUAL SERVICES 21,434 GENERAL OPERATIONS - CAPITAL OUTLAY 79,038 SPECIAL PROJECTS - DEBT SERVICE - TOTAL EXPENSES $ 100,472 FUND TRANSFERS IN - FUND TRANSFERS OUT 82,751 PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER)BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 2008-09 BUDGET 78,505 - - 6,593 3,500 2,600 $ 85,098 $ 3,500 $ 2,600 5,461 - - 168,527 153,700 - $ 173,988 $ 153,700 $ - 74,029 112,400 28,489 64,718 64,718 67,318 GI I Y UI- GANt GIKAKULAU, MI,JUUKI 129 ANNUAL t5000t I LUUt$ - LUUV CAPITAL IMPROVEMENT SALES TAX REVENUE (FLOOD CONTROL PROJECTS) 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED Other State Grants $ - $ 26,903 $ - $ - EPA Infrastructure Captal Grant - 51,602 - - - 78,505 - - Interest on Overnight Investments 7,465 6,593 3,500 2,600 7,465 6,593 3,500 2,600 $ 7,465 $ 85,098 $ 3,500 $ 2,600 CITY OF CAPE GIRARDEAU, MISSOURI 130 ANNUAL BUDGET 2008 - 2009 PERSONNEL COSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS CAPITAL IMPROVEMENT SALES TAX (FLOOD CONTROL PROJECTS) BUDGET BY MAJOR OBJECT 2005-06 2006-07 ACTUAL ACTUAL 21,434 79,038 82,751 $ 183,223 5,461 168,527 2007-08 BUDGET 153,700 2008-09 PROPOSED $ 173,988 $ 153,700 $ - CITY OF CAPE GIRARDEAU, MISSOURI 131 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 132 ANNUAL BUDGET 2008 - 2009 CAPITAL IMPROVEMENT SALES TAX FUND WATER PROJECTS CITY OF CAPE GIRARDEAU, MISSOURI 133 ANNUAL BUDGET 2008 - 2009 CAPITAL EWPROVEMENT SALES TAX FUND -WATER PROJECTS BUDGET HIGHLIGHTS ACTIVITIES The Capital Improvement Sales Tax Fund is a fund established to account for receipt of'/ ¢ sales tax collections authorized by the voters in November, 1996, to fund major capital improvement projects to the city's water system. The tax approved will expire in twenty years. . Included in this budget is debt service on bonds issued in June 1998 to provide the funds required by the water plant expansion and system improvements project, $120,000 transfer to the water fund's depreciation and replacement reserve, $1,484,560 transfer for capital expenditures of the water projects construction fund, and $36,500 in payments on the Sears Grand's and Kohl's development agreements. REVENUE/EXPENDITURE PROJECTIONS Sales tax revenues are projected to grow 2% over current fiscal year's projected revenues for the fiscal year ending June 30, 2009 and to increase 3% per year thereafter. Projected expenditures are annual debt service on the 1998 bonds, transfers to cover other expenditures of the water projects construction fund and required payments on the Sears Grand's and Kohl's development agreements. Beginning in fiscal year ending June 30, 2014 the sewer fund will be making $1,020,000 in annual transfers to the fund to help pay the debt service on the 1998 bonds. CITY OF CAPE GIRARDEAU, MISSOURI 134 ANNUAL BUDGET 2008 a 2009 CAPITAL IMP. SALES TAX FUND - WATER PROJECTS 2008-2009 RESOURCES TAXES 93.4% $2,235,000 2.5% $60,000 -� $98,750 CITY OF CAPE GIRARDEAU, MISSOURI 135 ANNUAL BUDGET 2008 - 2009 CAPITAL IMPROVEMENT SALES TAX FUND (WATER PROJECTS) BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $2,109,890 LICENSES AND PERMITS - INTERGOVERN REVENUE - SERVICE CHARGES - FINES AND FORFEITS - MISCELLANEOUS 107,056 OTHER FINANCING - TOTAL REVENUE $2,216,946 EXPENSE OBJECT: 2,002,690 PERSONNEL SERVICES $ - MATERIALS & SUPPLIES - CONTRACTUAL SERVICES - GENERAL OPERATIONS - CAPITAL OUTLAY - SPECIAL PROJECTS 38,680 DEBT SERVICE 1,679,557 TOTAL EXPENSES $1,718,237 FUND TRANSFERS IN 86,859 FUND TRANSFERS OUT 523,731 PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER)BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 2008-09 BUDGET $2,168,789 $2,250,000 $2,235,000 125,665 128,000 98,750 $2,294,454 $2,378,000 $2,333,750 33,649 38,750 36,500 1,703,736 1,716,560 2,002,690 $1,737,385 $1,755,310 $2,039,190 103,763 60,000 60,000 617,782 682,690 1,604,560 40,000 (34,500), (42,582) 2,449,022 2,454,522 2,454,522 1,161,940 263,297 305,879 CITY OF CAPE GIRARDEAU, MISSOURI 136 ANNUAL BUDGET 2008 - 2009 CAPITAL IMPROVEMENT SALES TAX FUND (WATER PROJECTS) BUDGET PROJECTIONS 2009-10 2010-11 2011-12 2012-13 2013-14 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED REVENUE SOURCE: TAXES $2,302,050 LICENSES AND PERMITS - INTERGOVERN REVENUE - SERVICE CHARGES - FINES AND FORFEITS - MISCELLANEOUS 100,000 OTHER FINANCING - TOTAL REVENUE $2,402,050 EXPENSE OBJECT: 39,885 PERSONNEL SERVICES $ - MATERIALS & SUPPLIES - CONTRACTUAL SERVICES - GENERAL OPERATIONS - CAPITAL OUTLAY - SPECIAL PROJECTS 37,595 DEBT SERVICE 1,734,882 TOTAL EXPENSES $1,772,477 FUND TRANSFERS IN - FUND TRANSFERS OUT 669,580 PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) 40,007 BEGINNING UNRESERVED FUND BALANCE 1,161,940 ENDING UNRESERVED FUND BALANCE 1,161,940 EMERGENCY RESERVE FUND 265,872 $2,371,112 $2,442,245 $2,515,512 $2,590,977 100,000 100,000 100,000 100,000 $2,471,112 $2,542,245 $2,615,512 $2,690,977 265,406 274,593 280,150 429,923 38,723 39,885 41,082 42,314 1,730,647 1,790,736 1,826,582 2,823,839 $1,769,370 $1,830,621 $1,867,664 $2,866,153 - - - 1,020,000 702,208 702,437 742,291 695,051 466 (9,187) (5,557) (149,773) 1,161,940 1,161,940 1,161,940 1,161,940 1,161,940 1,161,940 1,161,940 1,161,940 265,406 274,593 280,150 429,923 CITY OF CAPE GIRARDEAU, MISSOURI 137 ANNUAL BUDGET 2008 - 2009 CAPITAL IMPROVEMENT SALES TAX REVENUE (WATER PROJECTS) 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED Capital Improvements Sales Tax $2,109,890 $2,168,789 $2,250,000 $2,235,000 2,109,890 2,168,789 2,250,000 2,235,000 Interest on Sales Tax 3,067 5,450 5,500 3,750 Interest on Overnight Investment: 52,169 67,044 67,500 40,000 Interest on State Revolving Fund Investments 51,820 53,171 55,000 55,000 107,056 125,665 128,000 98,750 Transfers In - Water Projects Fund 86,859 103,763 60,000 60,000 86,859 103,763 60,000 60,000 $2,303,805 $2,398,217 $2,438,000 $2,393,750 CITY OF CAPE GIRARDEAU, MISSOURI 138 ANNUAL BUDGET 2008 - 2009 PERSONNEL COSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS CAPITAL IMPROVEMENT SALES TAX (WATER PROJECTS) BUDGET BY MAJOR OBJECT 2005-06 2006-07 ACTUAL ACTUAL 38,680 1,679,557 523,731 $2,241,968 33,649 1,703,736 617,782 $2,355,167 2007-08 2008-09 BUDGET PROPOSED 38,750 36,500 1,716,560 2,002,690 682,690 1,604,560 $2,438,000 $3,643,750 CITY OF CAPE GIRARDEAU, MISSOURI 139 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 140 ANNUAL BUDGET 2008 - 2009 CAPITAL IMPROVEMENT SALES TAX FUND SEWER SYSTEM IMPROVEMENTS CITY OF CAPE GIRARDEAU, MISSOURI 141 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 142 ANNUAL BUDGET 2008 - 2009 CAPITAL IMPROVEMENT SALES TAX FUND -SEWER SYSTEM IMPRV. BUDGET HIGHLIGHTS ACTIVITIES The Capital Improvement Sales Tax Fund — Sewer System Improvements is a fund established to account for receipt of'/ ¢ sales tax collections authorized by the voters for improvements to the city's sewer system. This tax was initially authorized by voters in November, 1988, to fund major capital improvement projects for flood control and subsequently extended by the voters for twenty years to pay for improvements to the city's sewer system. The extension of the tax will be reported in this fund. Included in this budget are transfers to the sewer fund to cover debt service on bonds issued through the state revolving loan program in June 1995, June 1996 and December 2000 and $36,500 in payments on the Sears Grand's and Kohl's development agreements. Sales tax revenues are projected to grow 2% over current fiscal year's projected revenues for the fiscal year ending June 30, 2009 and to increase 3% per year thereafter. Projected transfers are those required to fund debt service on bonds issued in 1995, 1996, and 2000. Special project costs are payments on the Sears Grand's and Kohl's development agreements. No capital outlays are reflected during the entire 6 -year period. CITY OF CAPE GIRARDEAU, MISSOURI 143 ANNUAL BUDGET 2008 - 2009 CAPITAL IMPROVEMENT SALES TAX FUND (SEWER SYSTEM IMPROVEMENTS) BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET BUDGET REVENUE SOURCE: TAXES $2,110,089 LICENSES AND PERMITS - INTERGOVERN REVENUE - SERVICE CHARGES - FINES AND FORFEITS - MISCELLANEOUS 18,182 OTHER FINANCING - TOTAL REVENUE $2,128,271 EXPENSE OBJECT: $ 36,500 PERSONNEL SERVICES $ - MATERIALS & SUPPLIES - CONTRACTUAL SERVICES - GENERAL OPERATIONS - CAPITAL OUTLAY - SPECIAL PROJECTS 38,680 DEBT SERVICE - TOTAL EXPENSES $ 38,680 FUND TRANSFERS IN - FUND TRANSFERS OUT 1,994,123 PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND $2,168,851 $2,250,000 $2,235,000 21,132 20,500 27,750 $2,189,983 $2,270,500 $2,262,750 33,649 38,750 36,500 $ 33,649 $ 38,750 $ 36,500 2,155,814 2,198,604 2,210,261 (62,500) 10,000 (1,748) 507,831 488,477 488,477 502,718 329,791 331,539 CITY OF CAPE GIRARDEAU, MISSOURI 144 ANNUAL BUDGET 2008 - 2009 CAPITAL IMPROVEMENT SALES TAX FUND (SEWER SYSTEM IMPROVEMENTS) BUDGET PROJECTIONS 2009-10 2010-11 2011-12 2012-13 2013-14 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED REVENUE SOURCE: TAXES $2,302,050 $2,371,112 $2,442,245 $2,515,512 $2,590,977 LICENSES AND PERMITS - - - - - INTERGOVERN REVENUE - - - - - SERVICE CHARGES - - - - - FINES AND FORFEITS - - - - - MISCELLANEOUS 21,531 25,761 30,598 38,605 49,265 OTHER FINANCING - - - - - TOTAL REVENUE $2,323,581 $2,396,873 $2,472,843 $2,554,117 $2,640,242 EXPENSE OBJECT: PERSONNEL SERVICES $ - $ - $ - $ - $ - MATERIALS & SUPPLIES - - - - - CONTRACTUAL SERVICES - - - - - GENERAL OPERATIONS - - - - - CAPITAL OUTLAY - - - - - SPECIAL PROJECTS 37,595 38,723 39,885 41,082 42,314 DEBT SERVICE - - - - - TOTAL EXPENSES $ 37,595 $ 38,723 $ 39,885 $ 41,082 $ 42,314 FUND TRANSFERS IN - - - - - FUND TRANSFERS OUT 2,230,923 2,243,358 2,262,639 2,274,554 2,290,493 PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) 22,374 (19,806) (820) (1,748) (3,099) BEGINNING UNRESERVED FUND BALANCE 502,718 580,155 675,141 844,640 1,081,373 ENDING UNRESERVED FUND BALANCE 580,155 675,141 844,640 1,081,373 1,385,709 EMERGENCY RESERVE FUND 309,165 328,971 329,791 331,539 334,638 CITY OF CAPE GIRARDEAU, MISSOURI 145 ANNUAL BUDGET 2008 - 2009 CAPITAL IMPROVEMENT SALES TAX REVENUE (SEWER SYSTEM IMPROVEMENTS) 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET Capital Improvements Sales Tax $2,110,089 2,110,089 Interest on Overnight Investment: 15,115 Interest on Sales Tax 3,067 18,182 $2,168,851 2,168,851 15,681 5,451 21,132 $2,250,000 2,250,000 15,000 5,500 20,500 2008-09 PROPOSED $2,235,000 2,235,000 24,000 3,750 27,750 $2,128,271 $2,189,983 $2,270,500 $2,262,750 CITY OF CAPE GIRARDEAU, MISSOURI 146 ANNUAL BUDGET 2008 - 2009 CITY OF CAPE GIRARDEAU, MISSOURI 147 ANNUAL BUDGET 2008 - 2009 CAPITAL IMPROVEMENT SALES TAX (SEWER SYSTEM IMPROVEMENTS) BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $ - $ - $ - $ - MATERIALS AND SUPPLIES - - - - CONTRACTUAL SERVICES - - - - GENERAL OPERATIONS - - - - CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS 38,680 33,649 38,750 36,500 DEBT PAYMENTS - - - - TRANSFERS 1,994,123 2,155,814 2,198,604 2,210,261 2,032,803 $2,189,463 $2,237,354 $2,246,761 CITY OF CAPE GIRARDEAU, MISSOURI 147 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 148 ANNUAL BUDGET 2008 - 2009 TRANSPORTATION SALES TAX TRUST FUND CITY OF CAPE GIRARDEAU, MISSOURI 149 ANNUAL BUDGET 2008 - 2009 TRANSPORTATION SALES TAX TRUST FUND BUDGET HIGHLIGHTS ACTIVITIES The Transportation Sales Tax Trust Fund is a fund established to account for receipt of %Z cent sales tax authorized by the voters in August 1995, to fund major street improvement projects. The tax was effective January 1, 1996 through December 31, 2000. REVENUE/EXPENDITURE PROJECTIONS Revenues included in fiscal year ending June 30, 2009 Budget are interest earnings and special assessment tax receipts. This budget includes $147,763 for payments on special obligation bonds issued in the fiscal year ending June 30, 2003. All projects were completed during the fiscal year ending June 30, 2005. No future revenue and expenditure projections are made. Future payments on the special obligation bonds will be paid from special assessment tax receipts. Special assessments are amounts charged to the property owners for their share of a capital projects benefiting their property. The cost can be repaid to the City over a ten-year period. CITY OF CAPE GIRARDEAU, MISSOURI 150 ANNUAL BUDGET 2008 m 2009 TRANSPORTATION SALES TAX TRUST FUND 2008-2009 RESOURCES OTHER FINANCING 71.5% $97,500 MISCELLANEOUS 28.5% $38,850 CITY OF CAPE GIRARDEAU, MISSOURI 151 ANNUAL BUDGET 2008 - 2009 TRANSPORTATION SALES TAX TRUST FUND BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $ - LICENSES AND PERMITS - INTERGOVERN REVENUE - SERVICE CHARGES - FINES AND FORFEITS - MISCELLANEOUS 67,351 OTHER FINANCING 140,630 TOTAL REVENUE $207,981 EXPENSE OBJECT: PERSONNEL SERVICES $ - MATERIALS & SUPPLIES - CONTRACTUAL SERVICES - GENERAL OPERATIONS - CAPITAL OUTLAY 35,075 SPECIAL PROJECTS - DEBT SERVICE 161,868 TOTAL EXPENSES $196,943 FUND TRANSFERS IN FUND TRANSFERS OUT PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER)BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 65,693 166,358 $232,051 406,446 156,865 $563,311 53,030 103,708 $156,738 153,298 $153,298 14,000 (38,000) 310,091 289,531 22,995 2008-09 BUDGET 38,850 97,500 $136,350 147,763 $147,763 831 289,531 278,949 22,164 CITY OF CAPE GIRARDEAU, MISSOURI 152 ANNUAL BUDGET 2008 - 2009 TRANSPORTATION SALES TAX TRUST FUND 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED Interest on Overnight Investment: $ 23,413 $ 28,981 $ 22,500 $ 16,000 Special Assessments 43,938 36,712 30,530 22,850 67,351 65,693 53,030 38,850 Street Assessments 140,630 166,358 103,708 97,500 140,630 166,358 103,708 97,500 $ 207,981 $ 232,051 $ 156,738 $ 136,350 CITY OF CAPE GIRARDEAU, MISSOURI 153 ANNUAL BUDGET 2008 - 2009 CITY OF CAPE GIRARDEAU, MISSOURI 154 ANNUAL BUDGET 2008 - 2009 TRANSPORTATION SALES TAX BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $ - $ - $ - $ - MATERIALS AND SUPPLIES - - - - CONTRACTUAL SERVICES - - - - GENERAL OPERATIONS - - - - CAPITAL EXPENDITURES 35,075 406,446 - - SPECIAL PROJECTS - - - - DEBT PAYMENTS 161,868 156,865 153,298 147,763 TRANSFERS - - - - $196,943 $563,311 $153,298 $ 147,763 CITY OF CAPE GIRARDEAU, MISSOURI 154 ANNUAL BUDGET 2008 - 2009 TRANSPORTATION SALES TAX TRUST FUND II CITY OF CAPE GIRARDEAU, MISSOURI 155 ANNUAL, BUDGET 2008 a 2009 TRANSPORTATION SALES TAX TRUST FUND II BUDGET HIGHLIGHTS ACTIVITIES The Transportation Sales Tax Trust Fund is a fund established to account for receipt of %2 cent sales tax authorized by the voters in August 2000, to fund major street improvement projects. The tax is effective January 1, 2001 through December 31, 2005. REVENUE/EXPENDITURE PROJECTIONS Revenues included in fiscal year ending June 30, 2009 budget are interest earnings and special assessment tax receipts. This budget includes $2550,000 for expenditures to complete the remaining projects originally anticipated to be completed by the tax. No future revenue and expenditure projections are made. The fund balance remaining after all projects have been completed will be available for other street construction projects. CITY OF CAPE GIRARDEAU, MISSOURI 156 ANNUAL BUDGET 2008 - 2009 TRANSPORTATION SALES TAX TRUST FUND II 2008-2009 RESOURCES MISCELLANEOUS 78.5 OTHER FINANCING 21.5% $41,195 CITY OF CAPE GIRARDEAU, MISSOURI 157 ANNUAL BUDGET 2008 - 2009 TRANSPORTATION SALES TAX TRUST FUND II BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $2,463,943 LICENSES AND PERMITS - INTERGOVERN REVENUE 209,853 SERVICE CHARGES - FINES AND FORFEITS - MISCELLANEOUS 385,513 OTHER FINANCING 44,008 TOTAL REVENUE $3,103,317 EXPENSE OBJECT: PERSONNEL SERVICES $ - MATERIALS & SUPPLIES - CONTRACTUAL SERVICES - GENERAL OPERATIONS 640 CAPITAL OUTLAY 2,924,207 SPECIAL PROJECTS 50,481 DEBT SERVICE - TOTAL EXPENSES $2,975,328 FUND TRANSFERS IN 260,000 FUND TRANSFERS OUT - PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 2008-09 BUDGET 31,198 - - 382,249 145,440 150,290 41,985 41,655 41,195 $ 455,432 $ 187,095 $191,485 518 - - 4,066,260 359,300 250,000 $4,066,778 $359,300 $250,000 138,000 (3,641,700) 5,666,319 1,990,414 1,990,414 1,931,899 CITY OF CAPE GIRARDEAU, MISSOURI 158 ANNUAL BUDGET 2008 - 2009 CITY OF CAPE GIRARDEAU, MISSOURI 159 ANNUAL BUDGET 2008 - 2009 TRANSPORTATION SALES TAX TRUST FUND II 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED Transportation Sales Tax $ 2,463,943 $ - $ - $ - 2,463,943 - - - Other State Grants 209,853 31,198 - - 209,853 31,198 - - Interest on Sales Tax 5,961 - - - Interest on Overnight Investment: 363,698 368,147 135,000 140,000 Special Assessments 15,854 14,102 10,440 10,290 385,513 382,249 145,440 150,290 Street Assessments 44,008 41,985 41,655 41,195 44,008 41,985 41,655 41,195 Transfer -Motor Fuel Fund 260,000 - - - 260,000 - - - $ 3,363,317 $ 455,432 $ 187,095 $ 191,485 CITY OF CAPE GIRARDEAU, MISSOURI 159 ANNUAL BUDGET 2008 - 2009 DEBT PAYMENTS TRANSFERS $2,975,328 4,066,778 359,300 $250,000 CITY OF CAPE GIRARDEAU, MISSOURI 160 ANNUAL BUDGET 2008 - 2009 TRANSPORTATION SALES TAX II BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $ - $ - $ - $ - MATERIALS AND SUPPLIES - 518 - CONTRACTUAL SERVICES - - - - GENERAL OPERATIONS 640 - - - CAPITAL EXPENDITURES 2,924,207 4,066,260 359,300 250,000 SPECIAL PROJECTS 50,481 - - - DEBT PAYMENTS TRANSFERS $2,975,328 4,066,778 359,300 $250,000 CITY OF CAPE GIRARDEAU, MISSOURI 160 ANNUAL BUDGET 2008 - 2009 TRANSPORTATION SALES TAX TRUST FUND III CITY OF CAPE GIRARDEAU, MISSOURI 161 ANNUAL BUDGET 2008 m 2009 TRANSPORTATION SALES TAX TRUST FUND IH BUDGET HIGHLIGHTS ACTIVITIES The Transportation Sales Tax Trust Fund is a fund established to account for receipt of %2 cent sales tax authorized by the voters in August 2005, to fund major street improvement projects. The tax is effective January 1, 2006 through December 31, 2010. REVENUE/EXPENDITURE PROJECTIONS Sales tax revenues are projected to grow 2% over current fiscal year's projected transportation sales tax revenues for the fiscal year ending June 30, 2009 and to increase 3% per year thereafter. A $650,000 transfer from the motor fuel tax fund is included for the fiscal year ending June 30, 2009 and transfers of $200,000 annually are projected for the following two years. Interest earnings on unused cash balances are assumed to earn a 4% rate. Expenditures included for the fiscal year ending June 30, 2009 and the following three years are for those items identified in the City's five-year capital improvement budget. CITY OF CAPE GIRARDEAU, MISSOURI 162 ANNUAL BUDGET 2008 - 2009 TRANSPORTATION SALES TAX TRUST FUND III 2008-2009 RESOURCES TAXES 79.2% $4,343,000 i� I � INTERGOVERN REVENUE FUND TRANSFERS IN 6.7% $365,000 11.8% $650,000 MISCELLANEOUS 2.3% $127,300 TRANSPORTATION SALES TAX TRUST FUND III 2008-2009 EXPENDITURES CAPITAL OUTLAY 98.5% 1.5% $72,000 CITY OF CAPE GIRARDEAU, MISSOURI 163 ANNUAL BUDGET 2008 - 2009 TRANSPORTATION SALES TAX TRUST FUND III BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $1,633,053 LICENSES AND PERMITS - INTERGOVERN REVENUE - SERVICE CHARGES - FINES AND FORFEITS - MISCELLANEOUS 11,304 OTHER FINANCING - TOTAL REVENUE $1,644,357 EXPENSE OBJECT: 4,795,000 PERSONNEL SERVICES $ - MATERIALS & SUPPLIES - CONTRACTUAL SERVICES - GENERAL OPERATIONS - CAPITAL OUTLAY 384,432 SPECIAL PROJECTS 26,878 DEBT SERVICE - TOTAL EXPENSES $ 411,310 FUND TRANSFERS IN FUND TRANSFERS OUT PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 2008-09 BUDGET $ 4,216,133 $ 4,367,000 $ 4,343,000 68,470 - 365,000 156,373 145,500 12 7, 300 $ 4,440,976 $ 4,512,500 $4,835,300 996,632 7,095,800 4,795,000 67,299 77,500 72,000 1,063,931 7,173,300 4,867,000 215,000 200,000 650,000 641,862 (837,500) 4,825,087 2,168,649 2,168,649 2,786,949 CITY OF CAPE GIRARDEAU, MISSOURI 164 ANNUAL BUDGET 2008 - 2009 TRANSPORTATION SALES TAX TRUST FUND III BUDGET PROJECTIONS 2009-10 2010-11 2011-12 2012-13 2013-14 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED REVENUE SOURCE: TAXES $4,473,290 $ 2,778,537 $ - LICENSES AND PERMITS - - - INTERGOVERN REVENUE - - - SERVICE CHARGES - - - FINES AND FORFEITS - - - MISCELLANEOUS 93,103 58,779 28,001 OTHER FINANCING - - - TOTAL REVENUE $4,566,393 $ 2,837,316 $ 28,001 EXPENSE OBJECT: PERSONNEL SERVICES $ - $ - $ - MATERIALS & SUPPLIES - - - CONTRACTUAL SERVICES - - - GENERAL OPERATIONS - - - CAPITAL OUTLAY 5,517,900 3,916,100 672,800 SPECIAL PROJECTS 74,160 46,064 - DEBT SERVICE - - - TOTAL EXPENSES $5,592,060 $ 3,962,164 $ 672,800 FUND TRANSFERS IN 200,000 200,000 - FUND TRANSFERS OUT - - - PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE 2,786,949 1,961,282 1,036,434 ENDING UNRESERVED FUND BALANCE 1,961,282 1,036,434 391,635 EMERGENCY RESERVE FUND - - - 15,665 16,292 $ 15,665 $ 16,292 391,635 407,300 407,300 423,592 CITY OF CAPE GIRARDEAU, MISSOURI 165 ANNUAL BUDGET 2008 - 2009 TRANSPORTATION SALES TAX TRUST FUND III 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED Transportation Sales Tax $1,633,053 $4,216,133 $4,367,000 $4,343,000 1,633,053 4,216,133 4,367,000 4,343,000 DOT - Fountain Street Phase II - 68,470 - 365,000 - 68,470 - 365,000 Interest on Overnight Investments 11,304 145,788 135,000 120,000 Interest on Sales Tax Held by State - 10,585 10,500 7,300 11,304 156,373 145,500 127,300 Transfers In - Motor Fuel - 215,000 200,000 650,000 - 215,000 200,000 650,000 $1,644,357 $4,655,976 $4,712,500 $5,485,300 CITY OF CAPE GIRARDEAU, MISSOURI 166 ANNUAL BUDGET 2008 - 2009 CITY OF CAPE GIRARDEAU, MISSOURI 167 ANNUAL BUDGET 2008 - 2009 TRANSPORTATION SALES TAX TRUST FUND III BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $ - $ - $ - $ - MATERIALS AND SUPPLIES - - - - CONTRACTUAL SERVICES - - - - GENERAL OPERATIONS - - - - CAPITAL EXPENDITURES 384,432 996,632 7,095,800 4,795,000 SPECIAL PROJECTS 26,878 67,299 77,500 72,000 DEBT PAYMENTS - - - - TRANSFERS - - - - $ 411,310 $1,063,931 $7,173,300 $4,867,000 CITY OF CAPE GIRARDEAU, MISSOURI 167 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 168 ANNUAL BUDGET 2008 - 2009 FIRE SALES TAX FUND CITY OF CAPE GIRARDEAU, MISSOURI 169 ANNUAL BUDGET 2008 m 2009 FIRE SALES TAX FUND BUDGET HIGHLIGHTS ACTIVITIES The Fire Sales Tax Fund is a fund established to account for receipt of'/ cent sales tax authorized by the voters in June 2004 to fund operating and capital expenditures of the Fire department. The tax went into effect October 1, 2004. One-eighth of the tax expires September 30, 2014 and the remaining 1/8 does not expire. The total amount of the tax will be transferred each year to the General Fund to offset Fire operating and capital expenditures. REVENUE/EXPENDITURE PROJECTIONS Sales tax revenues are projected to grow 2% over current fiscal year's projected revenues for the fiscal year ending June 30, 2009. No further revenue and expenditure projections are made. CITY OF CAPE GIRARDEAU, MISSOURI 170 ANNUAL BUDGET 2008 - 2009 FIRE SALES TAX FUND 2008-2009 RESOURCES TAXES 99.8% $2,174,000 MISCELLANEOUS 0.2% $3,650 CITY OF CAPE GIRARDEAU, MISSOURI 171 ANNUAL BUDGET 2008 - 2009 FIRE SALES TAX FUND BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $2,052,415 LICENSES AND PERMITS - INTERGOVERN REVENUE - SERVICE CHARGES - FINES AND FORFEITS - MISCELLANEOUS 2,986 OTHER FINANCING - TOTAL REVENUE $2,055,401 EXPENSE OBJECT: PERSONNEL SERVICES $ - MATERIALS & SUPPLIES - CONTRACTUAL SERVICES - GENERAL OPERATIONS - CAPITAL OUTLAY - SPECIAL PROJECTS - DEBT SERVICE - TOTAL EXPENSES $ - FUND TRANSFERS IN - FUND TRANSFERS OUT 2,030,325 PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 2008-09 BUDGET $2,109,664 $2,188,000 $2,174,000 5,302 5,300 3,650 $2,114,966 $2,193,300 $2,177,650 2,129,851 2,165,000 2,166,000 (56,900) 41,500 175,136 188,036 188,036 199,686 CITY OF CAPE GIRARDEAU, M155OURI 172 ANNUAL BUDGET 2008 - 2009 FIRE SALES TAX FUND 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED Fire Sales Tax $2,052,415 $2,109,664 $2,188,000 $2,174,000 2,052,415 2,109,664 2,188,000 2,174,000 Interest on Taxes Held by State 2,986 5,302 5,300 3,650 2,986 5,302 5,300 3,650 $2,055,401 $2,114,966 $2,193,300 $2,177,650 CITY OF CAPE GIRARDEAU, MISSOURI 173 ANNUAL BUDGET 2008 - 2009 FIRE SALES TAX FUND BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $ - $ - $ - $ - MATERIALS AND SUPPLIES - - - - CONTRACTUAL SERVICES - - - - GENERAL OPERATIONS - - - CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS 2,030,325 2,129,851 2,165,000 2,166,000 $2,030,325 $2,129,851 $2,165,000 $2,166,000 CITY OF CAPE GIRARDEAU, MISSOURI 174 ANNUAL BUDGET 2008 - 2009 PUBLIC SAFETY TRUST FUND CITY OF CAPE GIRARDEAU, MISSOURI 175 ANNUAL BUDGET 2008 m 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 176 ANNUAL BUDGET 2008 - 2009 PUBLIC SAFETY TRUST FUND BUDGET HIGHLIGHTS ACTIVITIES The Public Safety Trust Fund is a fund established to account for transfers received from the General Fund that is equal to the amount of Fire operating expenses offset by transfers received by the General Fund from the Fires Sales Tax Trust Fund. These revenues can only be used to offset Public Safety operating and capital expenditures. REVENUE/EXPENDITURE PROJECTIONS Sales tax revenues are projected to grow 2% over current fiscal year's projected revenues for the fiscal year ending June 30, 2009 and to increase 3% per year thereafter. Projected expenditures are for public safety vehicles and equipment purchases, debt service payments on bonds previously issued to purchase public safety equipment and construct public safety facilities, and transfers to the General Fund to cover various public safety operating expenses. CITY OF CAPE GIRARDEAU, MISSOURI 177 ANNUAL BUDGET 2008 - 2009 PUBLIC SAFETY TRUST FUND BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $ - LICENSES AND PERMITS - INTERGOVERN REVENUE - SERVICE CHARGES - FINES AND FORFEITS - MISCELLANEOUS 201,741 OTHER FINANCING 730,000 TOTAL REVENUE $ 931,741 EXPENSE OBJECT: - PERSONNEL SERVICES $ - MATERIALS & SUPPLIES (4,593) CONTRACTUAL SERVICES 11,680 GENERAL OPERATIONS - CAPITAL OUTLAY 4,845,429 SPECIAL PROJECTS - DEBT SERVICE 730,520 TOTAL EXPENSES $5,583,036 FUND TRANSFERS IN 2,610,080 FUND TRANSFERS OUT 1,594,915 PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 2008-09 BUDGET 195 1,328,091 860,293 860,293 900,986 $113,892 $113,697 W l Y Ur t;AVr- UIKAKUtAU, MI„UUKI 178 ANNUAL tiUL)UL 1 LUUtS - LUUU 136,414 50,000 54,000 $ 136,414 $ 50,000 $ 54,000 10,246 - - 4,385 - - 628,788 255,170 301,300 759,472 759,278 757,983 $1,402,891 1,014,448 $1,059,283 2,129,851 2,165,000 2,166,000 1,064,924 1,082,500 1,120,219 8,500 (594,350) 195 1,328,091 860,293 860,293 900,986 $113,892 $113,697 W l Y Ur t;AVr- UIKAKUtAU, MI„UUKI 178 ANNUAL tiUL)UL 1 LUUtS - LUUU PUBLIC SAFETY TRUST FUND BUDGET PROJECTIONS 2009-10 2010-11 2011-12 2012-13 2013-14 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED REVENUE SOURCE: TAXES - LICENSES AND PERMITS - - - - - INTERGOVERN REVENUE - - - - - SERVICE CHARGES - - - - - FINES AND FORFEITS - - - - - MISCELLANEOUS 58,661 63,335 51,935 39,767 46,919 OTHER FINANCING - - - - - TOTAL REVENUE $ 58,661 $ 63,335 $ 51,935 $ 39,767 $ 46,919 EXPENSE OBJECT: PERSONNEL SERVICES $ - $ - $ - $ - $ - MATERIALS & SUPPLIES - - - - - CONTRACTUAL SERVICES - - - - - GENERAL OPERATIONS - - - - - CAPITAL OUTLAY 235,900 241,500 1,047,200 253,100 259,300 SPECIAL PROJECTS - - - - - DEBT SERVICE 761,100 755,750 754,850 753,250 755,250 TOTAL EXPENSES $ 997,000 $ 997,250 $1,802,050 $1,006,350 $ 1,014,550 FUND TRANSFERS IN 2,230,980 2,297,909 2,366,847 2,437,851 2,510,987 FUND TRANSFERS OUT 1,170,300 1,247,955 1,314,159 1,394,405 1,255,494 PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) (468) 802 135 240 (300) BEGINNING UNRESERVED FUND BALANCE 900,986 1,022,859 1,139,700 442,408 519,511 ENDING UNRESERVED FUND BALANCE 1,022,859 1,139,700 442,408 519,511 807,074 EMERGENCY RESERVE FUND 114,165 113,363 113,228 112,988 113,288 GI I Y UI- UAF L UIKAKULAU, M155UUKI 179 ANNUAL I3UUGt I ZUUt3 -'LUUB PUBLIC SAFETY TRUST FUND 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED Interest on Overnight Investments $ 179,481 $ 114,154 $ 12,000 $ 16,000 Interest on Invested Bond Proceed 22,260 22,260 21,200 21,200 Equipment Maintenance Contracts - - 16,800 16,800 201,741 136,414 50,000 54,000 Other Loan Proceeds 730,000 - - - 730,000 - - - Transfers In -General 2,406,367 2,129,851 2,165,000 2,166,000 Transfers In -Solid Waste 47,784 - - - Transfers In -Fleet Managemen 155,929 - - - 2,610,080 2,129,851 2,165,000 2,166,000 $3,541,821 $2,266,265 $2,215,000 $2,220,000 CITY OF CAPE GIRARDEAU, MISSOURI 180 ANNUAL BUDGET 2008 - 2009 PERSONNELCOSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS PUBLIC SAFETY TRUST FUND BUDGET BY MAJOR OBJECT 2005-06 2006-07 ACTUAL ACTUAL (4,593) 11,680 4,845,429 730,520 1,594,915 $7,177,951 10,246 4,385 628,788 759,472 1,064,924 $2,467,815 2007-08 2008-09 BUDGET PROPOSED 255,170 301,300 759,278 757,983 1,082,500 1,120,219 $2,096,948 $2,179,502 CITY OF GAPE GIRARDEAU, M155OURI 181 ANNUAL BUDGET ZUU13 - ZUU9 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 182 ANNUAL BUDGET 2008 - 2009 PARKS/ STORMWAT R SALES TAX - OPERATIONS FUND CITY OF CAPE GIRARDEAU, MISSOURI 183 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 184 ANNUAL BUDGET 2008 - 2009 PARKS/STORMWATER SALES TAX -OPERATIONS FUND BUDGET HIGHLIGHTS ACTIVITIES The Parks/Storm Water Sales Tax - Operations Fund is a fund established to account for receipt of 1/8 cent sales tax authorized by the voters in April 2008 to fund parks, recreation, and storm water operating expenditures. The tax will go into effect October 1, 2008. This tax does not expire. Approximately 75% of the revenue from this fund will be transferred to the General, Parks and Recreation, Golf, and Softball Complex funds to cover additional personnel and operating expenses. The remaining revenue will be transferred to the Sewer Fund to cover additional storm water personnel and maintenance costs. REVENUE/EXPENDITURE PROJECTIONS Sales tax revenues projected for the fiscal year ending June 30, 2009 represent a partial year of revenue. No further revenue and expenditure projections are made. CITY OF CAPE GIRARDEAU, MISSOURI 185 ANNUAL, BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 186 ANNUAL BUDGET 2008 - 2009 PARK/STORMWATER SALES TAX - OPERATIONS BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $ LICENSES AND PERMITS INTERGOVERN REVENUE SERVICE CHARGES FINES AND FORFEITS MISCELLANEOUS OTHER FINANCING _ TOTAL REVENUE $ EXPENSE OBJECT: PERSONNEL SERVICES $ MATERIALS & SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL OUTLAY SPECIAL PROJECTS DEBT SERVICE TOTAL EXPENSES $ FUND TRANSFERS IN FUND TRANSFERS OUT PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 2008-09 BUDGET $ 681,000 681,000 664,363 CITY OF CAPE GIRARDEAU, MISSOURI 187 ANNUAL BUDGET 2008 - 2009 16,637 PARK STORMWATER SALES TAX - OPERATIONS 2005-06 ACTUAL Park/Stormwater Sales Tax $ - 2006-07 2007-08 2008-09 ACTUAL BUDGET PROPOSED $ - $ - $ 681,000 681,000 $ - $ - $ 681,000 CITY OF CAPE GIRARDEAU, MISSOURI 188 ANNUAL BUDGET 2008 - 2009 PARK STORMWATER SALES TAX - OPERATIONS BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $ - $ - $ - $ - MATERIALS AND SUPPLIES - - - - CONTRACTUAL SERVICES - - - - GENERAL OPERATIONS - - - - CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - 664,363 $ - $ - $ - $664,363 CITY OF CAPE GIRARDEAU, MISSOURI 189 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 190 ANNUAL BUDGET 2008 - 2009 PARKS/ STORMWAT R SALES TAX - CAPITAL FUND CITY OF CAPE GIRARDEAU, MISSOURI 191 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 192 ANNUAL BUDGET 2008 - 2009 PARIS/STORMWATER SALES TAX -CAPITAL FUND BUDGET HIGHLIGHTS ACTIVITIES The Parks/Storm Water Sales Tax - Capital Fund is a fund established to account for receipt of 3/8 cent sales tax authorized by the voters in April 2008 to fund parks, recreation, and storm water capital projects and equipment expenditures. The tax will go into effect October 1, 2008. This tax will expire December 31, 2018. A portion of this tax will be used to fund approximately $3,000,000 in various storm water projects identified in the City's Capital Improvement Budget. The remaining portions of this tax will be used to fund approximately $20,275,000 in various park and recreation projects identified in the City's Capital Improvement Budget and various operating equipment purchases of the various park divisions. REVENUE/EXPENDITURE PROJECTIONS Sales tax revenues projected for the fiscal year ending June 30, 2009 represent a partial year of revenue. No further revenue and expenditure projections are made. CITY OF CAPE GIRARDEAU, MISSOURI 193 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 194 ANNUAL BUDGET 2008 - 2009 PARK/STORMWATER SALES TAX - CAPITAL BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $ LICENSES AND PERMITS INTERGOVERN REVENUE SERVICE CHARGES FINES AND FORFEITS MISCELLANEOUS OTHER FINANCING _ TOTAL REVENUE $ EXPENSE OBJECT: PERSONNEL SERVICES $ MATERIALS & SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL OUTLAY SPECIAL PROJECTS DEBT SERVICE TOTAL EXPENSES $ FUND TRANSFERS IN FUND TRANSFERS OUT PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 2008-09 BUDGET $2,316,000 $2,316,000 - 2,043,000 273,000 CITY OF CAPE GIRARDEAU, MISSOURI 195 ANNUAL BUDGET 2008 - 2009 PARK STORMWATER SALES TAX - CAPITAL 2005-06 ACTUAL Park/Stormwater Sales Tax $ - 2006-07 2007-08 2008-09 ACTUAL BUDGET PROPOSED $ - $ - $ 2,316,000 2,316,000 $ - $ - $ 2,316,000 CITY OF CAPE GIRARDEAU, MISSOURI 196 ANNUAL BUDGET 2008 - 2009 CITY OF CAPE GIRARDEAU, MISSOURI 197 ANNUAL BUDGET 2008 - 2009 PARK STORMWATER SALES TAX - CAPITAL BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $ - $ - $ - $ - MATERIALS AND SUPPLIES - - - - CONTRACTUAL SERVICES - - - - GENERAL OPERATIONS - - - - CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - 2,043,000 $ - $ - $ - $2,043,000 CITY OF CAPE GIRARDEAU, MISSOURI 197 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 198 ANNUAL BUDGET 2008 - 2009 VISION 20010 FUND CITY OF CAPE GIRARDEAU, MISSOURI 199 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 200 ANNUAL BUDGET 2008 - 2009 VISION 2000 FUND BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $ - LICENSES AND PERMITS - INTERGOVERN REVENUE - SERVICE CHARGES - FINES AND FORFEITS - MISCELLANEOUS 96 OTHER FINANCING - TOTAL REVENUE $ 96 EXPENSE OBJECT: 230 PERSONNEL SERVICES $ - MATERIALS & SUPPLIES 734 CONTRACTUAL SERVICES 9 GENERAL OPERATIONS - CAPITAL OUTLAY - SPECIAL PROJECTS - DEBT SERVICE - TOTALEXPENSES $ 743 FUND TRANSFERS IN 1,000 FUND TRANSFERS OUT 1,500 PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUN[ 2008-09 BUDGET 1,782 1,782 1,782 1,782 CITY OF CAPE GIRARDEAU, MISSOURI 201 ANNUAL BUDGET 2008 - 2009 83 - - $ 83 $ - $ - 230 1,000 1,000 230 $ 1,000 $ $ 1,000 1,000 1,000 1,000 1,782 1,782 1,782 1,782 CITY OF CAPE GIRARDEAU, MISSOURI 201 ANNUAL BUDGET 2008 - 2009 VISION 2000 FUND REVENUE 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED Interest on Overnight Investment: $ 96 $ 83 $ - $ - General Miscellaneous - - - - 96 83 - - Transfers - General Fund 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 $ 1,096 $ 1,083 $ 1,000 $ 1,000 CITY OF CAPE GIRARDEAU, MISSOURI 202 ANNUAL BUDGET 2008 - 2009 VISION 2000 BUDGET BY MAJOR OBJECT 2006-07 2007-08 2008-09 ACTUAL BUDGET PROPOSED 230 1,000 1,000 $ 230 $ 1,000 $ 1,000 CITY OF CAPE GIRARDEAU, MISSOURI 203 ANNUAL BUDGET 2008 - 2009 2005-06 ACTUAL PERSONNEL COSTS $ - MATERIALS AND SUPPLIES 734 CONTRACTUAL SERVICES 9 GENERAL OPERATIONS - CAPITAL EXPENDITURES - SPECIAL PROJECTS - DEBT PAYMENTS - TRANSFERS 1,500 $ 2,243 2006-07 2007-08 2008-09 ACTUAL BUDGET PROPOSED 230 1,000 1,000 $ 230 $ 1,000 $ 1,000 CITY OF CAPE GIRARDEAU, MISSOURI 203 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 204 ANNUAL BUDGET 2008 - 2009 DEBT SERVICE FUND BUDGET HIGHLIGHTS Debt Service Fund accounts for the accumulation of funds required to pay principal and interest on the city's general long-term debt. Debt Service funds are administered by the Finance Department and are used to pay on city debt issued for general capital improvement projects such as streets and public buildings. The Debt Service Fund does not accumulate funds for payment of debt issued by the Sewer, Water, Solid Waste, MIS, and Equipment Replacement funds. Currently the city has the following outstanding debt that will be repaid by this fund: 1999 lease purchase financing agreement, 2001 certificates of participation, and 2002 special obligation bonds. Sources of revenues used to pay this debt include airport fund balance, airport fund revenue, donations and special assessment revenue. All revenue except donations and special assessments are transferred to the Debt Service Funds from the airport fund. CITY OF CAPE GIRARDEAU, MISSOURI 205 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 206 ANNUAL BUDGET 2008 - 2009 GENERAL LONG-TERM BONDS FUND CITY OF CAPE GIRARDEAU, MISSOURI 207 ANNUAL BUDGET 2008 v 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 208 ANNUAL BUDGET 2008 - 2009 CITY OF CAPE GIRARDEAU, MISSOURI 209 ANNUAL BUDGET 2008 - 2009 GENERAL LONG TERM BONDS BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $ 1,881 LICENSES AND PERMITS - INTERGOVERN REVENUE - SERVICE CHARGES - FINES AND FORFEITS - MISCELLANEOUS 50,810 OTHER FINANCING 70,203 TOTAL REVENUE $ 122,894 EXPENSE OBJECT: PERSONNEL SERVICES $ - MATERIALS & SUPPLIES - CONTRACTUAL SERVICES 30 GENERAL OPERATIONS - CAPITAL OUTLAY - SPECIAL PROJECTS - DEBT SERVICE 1,003,440 TOTAL EXPENSES $1,003,470 FUND TRANSFERS IN 875,000 FUND TRANSFERS OUT - PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER)BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 2008-09 BUDGET $ 40 57,591 54,328 43,231 37,432 33,000 33,000 $ 95,063 $ 87,328 $ 76,231 344,806 336,910 333,327 $ 344,806 $ 336,910 $ 333,327 182,000 255,000 258,000 (3,000) 538 249,766 252,184 252,184 253,626 50,537 49,999 CITY OF CAPE GIRARDEAU, M155OURI 210 ANNUAL BUDGET 2003 - 2009 GENERAL LONG TERM BONDS REVENUE 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED Delinquent Real Estate Tax $ 858 - Delinquent Personal Prop Tax 430 23 - - Penalty on Delinquent R.E. Tax 430 - - - Penalty on Delinquent P.P. Tax 163 17 - - 1,881 40 - - Interest-CGPFA Restricted Inv 9,841 14,670 14,250 8,450 Interest on Overnight Investments 1,948 2,736 4,500 1,000 Interest on Assessments 11,891 12,777 7,840 6,500 Donations 27,130 27,408 27,738 27,281 50,810 57,591 54,328 43,231 Street Assessments -Current 70,203 37,358 33,000 33,000 Gain From Sale of Bond Inv. - 74 - - 70,203 37,432 33,000 33,000 Transfer -General Fund 863,500 127,000 - - Transfer-Conv/Tourism Fund - - 255,000 - Transfers In - Airport Fund - 55,000 - 258,000 Transfers In -Water Project Sales Tax - - - - Transfers In - sewer Project Sales Tax - - - - Transfers In - Transportafion Trust - - - - Transfer -Fleet Management 11,500 - - - 875,000 182,000 255,000 258,000 $997,894 $277,063 $342,328 $334,231 CITY OF CAPE GIRARDEAU, MISSOURI 211 ANNUAL BUDGET 2008 - 2009 PERSONNEL COSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS GENERAL LONG TERM BONDS BUDGET BY MAJOR OBJECT 2005-06 2006-07 ACTUAL ACTUAL 30 - $ 30 - 2007-08 2008-09 BUDGET PROPOSED CITY OF CAPE GIRARDEAU, MISSOURI 212 ANNUAL BUDGET 2008 - 2009 PERSONNEL SERVICES MATERIALS & SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATING EXPENSE CAPITAL OUTLAY SPECIAL PROJECTS DEBT SERVICE TRANSFERS ANNUAL APPROPRIATION DEBT BUDGET BY MAJOR OBJECT 2005-06 2006-07 ACTUAL ACTUAL 1,003,440 344,806 $1,003,440 $ 344,806 2007-08 BUDGET 336,910 $ 336,910 2008-09 PROPOSED 333,327 $ 333,327 CITY OF CAPE GIRARDEAU, MISSOURI 213 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 214 ANNUAL BUDGET 2008 - 2009 CAPITAL PROJECTS FUNDS BUDGET HIGHLIGHTS Capital Projects Funds account for the acquisition and construction of capital facilities which may be financed out of bond issues, grants or transfers from other funds. These funds are administered by the Finance Department and include the following: General Capital Improvement Fund Corps Flood Control Project Fund Street Improvement Fund Surface Transportation Program -Urban Projects Fund Community Development Block Grant Fund Park Improvement Fund CITY OF CAPE GIRARDEAU, MISSOURI 215 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 216 ANNUAL BUDGET 2008 - 2009 CAPITAL PROJECT FUND 2008-2009 RESOURCES OTHER FINANCING 50.0% $21,600 MISCELLANEOUS 50.0% $21,580 CITY OF CAPE GIRARDEAU, MISSOURI 217 ANNUAL BUDGET 2008 - 2009 City of Cape Girardeau, Missouri COMBINED STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN FUND BALANCES - CAPITAL PROJECTS FUNDS GENERAL CAPITAL IMPROVEMENTS, CORP FLOOD CONTROL, STREET IMPROVEMENTS, SURFACE TRANSPORTATION PROGRAM -URBAN PROJECTS FUND CDBG GRANTS AND PARK IMPROVEMENTS 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED REVENUES COLLECTED: TAXES $ - $ - $ - $ - LICENSES AND PERMITS - - - - INTERGOVERN REVENUE 103,692 192,470 2,936,700 - SERVICE CHARGES - - - - FINES AND FORFEITS - - - - MISCELLANEOUS 49,950 51,577 28,788 21,580 OTHER FINANCING 17,450 41,527 24,928 21,600 TOTAL REVENUE $ 171,092 $ 285,574 $2,990,416 $ 43,180 EXPENSE OBJECT: PERSONNEL SERVICES $ - $ - $ - $ - MATERIALS & SUPPLIES - - - - CONTRACTUAL SERVICES (730) - - - GENERAL OPERATING EXPENS - - - - CAPITAL OUTLAY 768,311 368,524 3,470,200 - SPECIAL PROJECTS 755 2,017 - - DEBT SERVICE 1,527 1,792 - - TOTAL EXPENSES $ 769,863 $ 372,333 $3,470,200 $ - FUND TRANSFERS IN 128,577 121,292 252,400 - FUND TRANSFERS OUT - 55,000 - - PROJECTED REVENUE OVER(UNDER) BUDGET 25,321 PROJECTED EXPENDITURES UNDER(OVER) BUDGET (133,079) RESERVED FUND BALANCE DECREASE(INCREASE) - - EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) - - BEGINNING UNRESERVED FUND BALANCE 703,703 368,561 ENDING UNRESERVED FUND BALANCE 368,561 411,741 EMERGENCY RESERVE FUND CITY OF CAPE GIRARDEAU, MISSOURI 218 ANNUAL BUDGET 2008 - 2009 GENERAL CAPITAL IMPROVEMENT FUND CITY OF CAPE GIRARDEAU, MISSOURI 219 ANNUAL BUDGET 2008 - 2009 GENERAL CAPITAL IMPROVEMENTS FUND BUDGET HIGHLIGHTS ACTIVITIES The General Capital Improvements Fund is a fund established to account for major capital improvement projects, funded through local revenue sources, involving general public facilities. The proposed 2008-2009 budget includes no provisions for capital improvements. CITY OF CAPE GIRARDEAU, MISSOURI 220 ANNUAL BUDGET 2008 - 2009 GENERAL CAPITAL IMPROVEMENT FUND BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $ - LICENSES AND PERMITS - INTERGOVERN REVENUE 38,923 SERVICE CHARGES - FINES AND FORFEITS - MISCELLANEOUS 9,950 OTHER FINANCING - TOTAL REVENUE $ 48,873 EXPENSE OBJECT: PERSONNEL SERVICES $ - MATERIALS & SUPPLIES - CONTRACTUAL SERVICES - GENERAL OPERATIONS - CAPITAL OUTLAY 37,177 SPECIAL PROJECTS - DEBT SERVICE 111 TOTAL EXPENSES $ 37,288 FUND TRANSFERS IN FUND TRANSFERS OUT PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER)BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BUDGET DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 2008-09 BUDGET 34,000 - - 17,547 9,000 8,000 $ 51,547 $ 9,000 $ 8,000 47,275 - - $ 47,275 1,500 205,353 215,853 215,853 223,853 CITY OF CAPE GIRARDEAU, MISSOURI 221 ANNUAL BUDGET 2003 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 222 ANNUAL BUDGET 2008 - 2009 GENERAL CAPITAL IMPROVEMENT REVENUE 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED DOT -FAA Reconstruct Runway 2-20 Etc. $ 38,923 $ - $ - $ - DOT -Indirect Capital Grants - 34,000 - - 38,923 34,000 - - Interest on Ovemight Investments 1,719 9,047 9,000 8,000 Donations 8,231 8,500 - - 9,950 17,547 9,000 8,000 $ 48,873 $ 51,547 $ 9,000 $ 8,000 CITY OF CAPE GIRARDEAU, MISSOURI 223 ANNUAL BUDGET 2008 - 2009 PERSONNEL COSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS GENERAL CAPITAL IMPROVEMENT BUDGET BY MAJOR OBJECT 2005-06 2006-07 ACTUAL ACTUAL 37,177 111 47,275 2007-08 BUDGET 2008-09 PROPOSED $ 37,288 $ 47,275 CITY OF CAPE GIRARDEAU, MISSOURI 224 ANNUAL BUDGET 2008 - 2009 CORP FLOOD CONTROL PROJECT FUND CITY OF CAPE GIRARDEAU, MISSOURI 225 ANNUAL BUDGET 2008 a 2009 CORPS FLOOD CONTROL PROJECT FUND BUDGET HIGHLIGHTS ACTIVITIES The Corps Flood Control Project Fund accounted for the financing of the local share of the Cape La Croix/Walker Creek Flood Control Project constructed by the U.S. Army Corps of Engineers - The final settlement between the Corp and the City took place during fiscal year ending June 30, 2005. The remaining funds were transferred to the capital improvement flood control sales tax fund during the fiscal year ending June 30, 2008. CITY OF CAPE GIRARDEAU, MISSOURI 226 ANNUAL BUDGET 2008 - 2009 CORP FLOOD CONTROL PROJECT FUND BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $ - LICENSES AND PERMITS - INTERGOVERN REVENUE - SERVICE CHARGES - FINES AND FORFEITS - MISCELLANEOUS 26 OTHER FINANCING - TOTALREVENUE $ 26 EXPENSE OBJECT: PERSONNEL SERVICES $ - MATERIALS & SUPPLIES - CONTRACTUAL SERVICES - GENERAL OPERATIONS - CAPITAL OUTLAY - SPECIAL PROJECTS - DEBT SERVICE - TOTAL EXPENSES $ - FUND TRANSFERS IN 82,751 FUND TRANSFERS OUT - PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 2008-09 BUDGET (74,529) 74,529 - Ul I T UI- t;ANt UIKAKUtAU, M155UUKI 227 ANNUAL t3UU(9t I ZUUt$ - ZUUU CORP FLOOD CONTROL PROJECT FUND REVENUE 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED Interest on Overnight Investments $ 26 26 - - - Transfer -Capital Imp Sales Tax 82,751 - - - 82,751 - - - $ 82,777 CITY OF CAPE GIRARDEAU, MISSOURI 228 ANNUAL BUDGET 2008 - 2009 CITY OF CAPE GIRARDEAU, MISSOURI 229 ANNUAL BUDGET 2008 - 2009 CORP FLOOD PROJECT BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $ - $ - $ - $ - MATERIALS AND SUPPLIES - - - - CONTRACTUAL SERVICES - - - - GENERAL OPERATIONS - - - - CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - - CITY OF CAPE GIRARDEAU, MISSOURI 229 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 230 ANNUAL BUDGET 2008 - 2009 STREET IMPROVEMENT FUND CITY OF CAPE GIRARDEAU, MISSOURI 231 ANNUAL BUDGET 2008 - 2009 STREET 1WROVEMENT FUND BUDGET HIGHLIGHTS ACTIVITIES The Street Improvement Fund accounts for the financing of street paving and reconstruction projects. Many of these projects provide a benefit to a specific group of properties and are financed through the issuance of special assessments to the property owners. There are no projects proposed in the fiscal year ending June 30, 2009 street improvement budget. CITY OF CAPE GIRARDEAU, MISSOURI 232 ANNUAL, BUDGET 2008 - 2009 STREET IMPROVEMENT FUND BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $ - LICENSES AND PERMITS - INTERGOVERN REVENUE - SERVICE CHARGES - FINES AND FORFEITS - MISCELLANEOUS 24,457 OTHER FINANCING 17,450 TOTAL REVENUE $ 41,907 EXPENSE OBJECT: PERSONNEL SERVICES $ - MATERIALS & SUPPLIES - CONTRACTUAL SERVICES - GENERAL OPERATIONS - CAPITAL OUTLAY 551,136 SPECIAL PROJECTS - DEBT SERVICE - TOTAL EXPENSES $ 551,136 FUND TRANSFERS IN 20,000 FUND TRANSFERS OUT - PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER)BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 2008-09 BUDGET 12,232 10,788 7,580 41,527 24,928 21,600 $ 53,759 $ 35,716 $ 29,180 92,354 91,100 - 350 - - $ 92,704 $ 91,100 $ - 96,800 50,000 - 63,650 (100,000) 50,366 8,632 8,632 37,812 CITY OF CAPE GIRARDEAU, MISSOURI 233 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 234 ANNUAL BUDGET 2008 - 2009 STREET IMPROVEMENT FUND REVENUE 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED Interest on Overnight Investments $ 18,536 $ 3,702 $ 1,350 $ 2,000 Interest on Special Assessment 5,921 8,530 9,438 5,580 24,457 12,232 10,788 7,580 Street Assessments -Current 17,450 41,527 24,928 21,600 17,450 41,527 24,928 21,600 Transfer -Motor Fuel Fund 20,000 41,800 50,000 - Transfer - FAU Grant Projects - 55,000 - - 20,000 96,800 50,000 - $ 61,907 $150,559 $ 85,716 $ 29,180 CITY OF CAPE GIRARDEAU, MISSOURI 235 ANNUAL BUDGET 2008 - 2009 PERSONNEL COSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS STREET IMPROVEMENT BUDGET BY MAJOR OBJECT 2005-06 2006-07 ACTUAL ACTUAL 551,136 $ 551,136 92,354 350 $ 92,704 2007-08 2008-09 BUDGET PROPOSED 91,100 - $ 91,100 $ - CITY OF CAPE GIRARDEAU, MISSOURI 236 ANNUAL BUDGET 2008 - 2009 SURFACE TRANSPORTATION PROGRAM URBAN PROJECTS FUND CITY OF CAPE GIRARDEAU, MISSOURI 237 ANNUAL BUDGET 2008 - 2009 SURFACE TRANSPORTATION PROGRAM — URBAN PROJECTS FUND BUDGET HIGHLIGHTS ACTIVITIES The Surface Transportation Program — Urban Projects Fund accounts for the major street projects which are paid for with the assistance of the surface transportation program funds. This revenue is allocated to the City from the federal gasoline tax fund. Funds received from this program must be matched with 20% local revenue. Annual allocations equal $130,761. The 2007 — 2008 budget provided $2,400,000 for the Lewis and Clark Parkway. There are no projects proposed in the fiscal year ending June 30, 2009 budget. CITY OF CAPE GIRARDEAU, MISSOURI 238 ANNUAL BUDGET 2008 - 2009 SURFACE TRANSPORTATION PROGRAM - URBAN PROJECTS FUND BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET BUDGET REVENUE SOURCE: TAXES $ - LICENSES AND PERMITS - INTERGOVERN REVENUE - SERVICE CHARGES - FINES AND FORFEITS - MISCELLANEOUS 13,776 OTHER FINANCING - TOTAL REVENUE $ 13,776 EXPENSE OBJECT: PERSONNEL SERVICES $ - MATERIALS & SUPPLIES - CONTRACTUAL SERVICES - GENERAL OPERATIONS - CAPITAL OUTLAY 85,950 SPECIAL PROJECTS - DEBT SERVICE - TOTAL EXPENSES $ 85,950 FUND TRANSFERS IN FUND TRANSFERS OUT PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 2,160,000 - 17,878 9,000 6,000 $ 17,878 $2,169,000 $ 6,000 2,400,000 - $ - $2,400,000 $ - 55,000 - - (31,329) 10,950 313,230 61,851 61,851 67,851 CITY OF CAPE GIRARDEAU, MISSOURI 239 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 240 ANNUAL BUDGET 2008 - 2009 SURFACE TRANSPORTATION PROGRAM - URBAN PROJECTS FUND REVENUE 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED EDA -S. Sprigg Street $ - $ - $2,160,000 $ - - - 2,160,000 - Interest on Overnight Investments 13,776 17,878 9,000 6,000 13,776 17,878 9,000 6,000 13,776 17,878 2,169,000 6,000 CITY OF CAPE GIRARDEAU, MISSOURI 241 ANNUAL BUDGET 2008 - 2009 SURFACE TRANSPORTATION PROGRAM - URBAN PROJECTS FUND PERSONNEL COSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS BUDGET BY MAJOR OBJECT 2005-06 2006-07 ACTUAL ACTUAL 85,950 $85,950 55,000 $55,000 2007-08 2008-09 BUDGET PROPOSED 2,400,000 - $2,400,000 $ - CITY OF CAPE GIRARDEAU, MISSOURI 242 ANNUAL BUDGET 2008 - 2009 CDBG FUND CITY OF CAPE GIRARDEAU, MISSOURI 243 ANNUAL BUDGET 2008 - 2009 COMMUNITY DEVELOPMENT BLOCK GRANT FUND BUDGET HIGHLIGHTS ACTIVITIES The Community Development Block Grant Fund accounts for the revenue and expenditures for rehabilitation of housing, capital projects and economic grants obtained from the Community Development Block Grant Program. The proposed budget includes no new projects. CITY OF CAPE GIRARDEAU, MISSOURI 244 ANNUAL BUDGET 2008 - 2009 CDBG GRANTS FUND BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $ - LICENSES AND PERMITS - INTERGOVERN REVENUE 107,467 SERVICE CHARGES - FINES AND FORFEITS - MISCELLANEOUS 1,477 OTHER FINANCING - TOTAL REVENUE $ 108,944 EXPENSE OBJECT: PERSONNEL SERVICES $ - MATERIALS & SUPPLIES - CONTRACTUAL SERVICES (730) GENERAL OPERATIONS - CAPITAL OUTLAY 121,586 SPECIAL PROJECTS 755 DEBT SERVICE 756 TOTAL EXPENSES $122,367 FUND TRANSFERS IN 25,826 FUND TRANSFERS OUT - PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER)BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 2008-09 BUDGET 96,181 - - 2,141 - - $ 98,322 123,505 - - 2,017 - - 1,135 - - $126,657 24,492 - - 52,000 (50,000) 53,643 55,643 55,643 55,643 CITY OF CAPE GIRARDEAU, MISSOURI 245 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 246 ANNUAL BUDGET 2008 - 2009 CDBG GRANTS FUND REVENUE 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET 2008-09 PROPOSED CDBG -Good Hope/Bloomfield $ 86,969 $ 96,181 - Local Grant Income 6,000 - - - Program Incom&CDBG 14,498 - - - 107,467 96,181 - - Interest on Overnight Investments 1,477 2,141 - - 1,477 2,141 - - Transfer -General Fund 25,826 24,492 - - 25,826 24,492 - - $134,770 $ 122,814 CITY OF GAPE GIRARDEAU, M155OURI 247 ANNUAL BUUGEI ZUUS - ZUUW PERSONNEL COSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS CDBG GRANTS BUDGET BY MAJOR OBJECT 2005-06 2006-07 ACTUAL ACTUAL (730) 121,586 755 756 $122,367 123,505 2,017 1,135 $ 126,657 2007-08 2008-09 BUDGET PROPOSED CITY OF CAPE GIRARDEAU, MISSOURI 248 ANNUAL BUDGET 2008 - 2009 t � t IMPROVEMENT FUND CITY OF CAPE GIRARDEAU, MISSOURI 249 ANNUAL BUDGET 2008 - 2009 PARK IMPROVEMENT FUND BUDGET HIGHLIGHTS ACTIVITIES The Park Improvement Fund is established to account for capital projects directed for park improvements. The 2007-2008 budget provided $487,700 and $491,400 for the North Park & Riverwalk trail projects respectively. There are no projects proposed in the fiscal year ending June 30, 2009 budget. CITY OF CAPE GIRARDEAU, MISSOURI 250 ANNUAL BUDGET 2008 m 2009 PARK IMPROVEMENT FUND BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $ - LICENSES AND PERMITS - INTERGOVERN REVENUE (42,698) SERVICE CHARGES - FINES AND FORFEITS - MISCELLANEOUS 264 OTHER FINANCING - TOTAL REVENUE $ (42,434) EXPENSE OBJECT: PERSONNEL SERVICES $ - MATERIALS & SUPPLIES - CONTRACTUAL SERVICES - GENERAL OPERATIONS - CAPITAL OUTLAY (27,538) SPECIAL PROJECTS - DEBT SERVICE 660 TOTAL EXPENSES $ (26,878) FUND TRANSFERS IN - FUND TRANSFERS OUT - PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER)BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 2008-09 BUDGET 62,289 776,700 - 1,779 - $ 64,068 $ 776,700 $ - 105,390 979,100 - 307 - - $105,697 $ 979,100 $ - - 202,400 - (60,500) 80,500 6,582 26,582 26,582 26,582 CITY OF CAPE GIRARDEAU, MISSOURI 251 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 252 ANNUAL BUDGET 2008 - 2009 PARK IMPROVEMENT FUND REVENUE 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED DOT T-21 Recreational Trails $ (42,698) $ 62,289 $ 776,700 $ - (42,698) 62,289 776,700 - Interest on Overnight Investments 264 1,779 - - 264 1,779 - - Transfer -Motor Fuel Tax - - 202,400 - - - 202,400 - $ (42,434) $ 64,068 $ 979,100 $ - CITY OF CAPE GIRARDEAU, MISSOURI 253 ANNUAL BUDGET 2008 - 2009 PERSONNEL COSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS PARKIMPROVEMENT BUDGET BY MAJOR OBJECT 2005-06 2006-07 ACTUAL ACTUAL (27,538) 660 $ 26,878 105,390 307 $105,697 2007-08 BUDGET 979,100 $ 979,100 2008-09 PROPOSED CITY OF CAPE GIRARDEAU, MISSOURI 254 ANNUAL BUDGET 2008 - 2009 ENTERPRISE FUNDS BUDGET HIGHLIGHTS Enterprise Funds account for business type activities that are supported by user charges. The City of Cape Girardeau operates the water, sewer, solid waste utilities, golf course, and softball complex as enterprise operations. CITY OF CAPE GIRARDEAU, MISSOURI 255 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 256 ANNUAL BUDGET 2008 - 2009 ENTERPRISE FUNDS 2008-2009 EXPENDITURES PERSONNEL SERVICES MATERIALS & SUPPLIES \\ t RPP bb P F a P u, @aM1^n P DEBT SERVICE 24.3% $3,840,094 CONTRACTUAL PROJECTSSPECIAL OUTLAYCAPITAL OPERATIONS :0 CITY OF CAPE GIRARDEAU, MISSOURI 257 ANNUAL BUDGET 2008 - 2009 City of Cape Girardeau, Missouri COMBINED STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN FUND BALANCES - ENTERPRISE FUNDS SEWER, WATER, SOLID WASTE, GOLF COURSE AND SOFTBALL COMPLEX 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED REVENUES COLLECTED: TAXES $ - $ - $ - $ - LICENSES AND PERMITS - - - - INTERGOVERN REVENUE 181,339 188,542 2,200 17,000 SERVICE CHARGES 11,370,926 11,736,936 12,061,500 12,666,146 FINES AND FORFEITS - - - - MISCELLANEOUS 591,943 794,497 331,200 350,300 OTHER FINANCING 8,245,172 172,926 160,030 99,800 TOTAL REVENUE $20,389,380 $12,892,901 $12,554,930 $13,133,246 EXPENSE OBJECT: PERSONNEL SERVICES $3,161,284 $3,304,198 $3,544,692 $3,631,178 MATERIALS & SUPPLIES 1,083,179 1,163,892 1,717,927 1,787,616 CONTRACTUAL SERVICES 4,755,212 5,099,800 4,308,200 4,683,656 GENERAL OPERATIONS 307,700 257,879 301,928 428,280 CAPITAL OUTLAY 877,537 1,384,540 1,333,150 1,143,420 SPECIAL PROJECTS 332,998 383,209 243,680 312,643 DEBT SERVICE 12,077,651 4,094,883 3,810,187 3,840,094 TOTAL EXPENSES $22,595,561 $15,688,401 $15,259,764 $15,826,887 FUND TRANSFERS IN 2,605,113 2,964,863 2,763,279 3,031,884 FUND TRANSFERS OUT 47,784 - - - PROJECTED REVENUE OVER(UNDER) BUDGET 638,071 PROJECTED EXPENDITURES UNDER(OVER) BUDGET (822,576) RESERVED FUND BALANCE DECREASE (INCREASE) (640,849) (204,944) EMERGENCY RESERVE FUND BALANCE DECREASE (INCREASE) - (78,970) BEGINNING UNRESERVED FUND BALANCE 1,364,784 597,875 ENDING UNRESERVED FUND BALANCE 597,875 652,204 EMERGENCY RESERVE FUND 1,606,565 1,685,535 CITY OF CAPE GIRARDEAU, MISSOURI 258 ANNUAL BUDGET 2008 - 2009 SEWER FUND CITY OF CAPE GIRARDEAU, MISSOURI 259 ANNUAL BUDGET 2008 - 2009 SEWER FUND BUDGET HIGHLIGHTS REVENUE/RATE INCREASES Revenue is projected based on 5% residential and commercial rate increases effective July 1, 2008 and projected usage for the year ending June 30, 2008. SIGNIFICANT OPERATING CHANGES During the current fiscal the City assumed responsibility for two levee districts along the Mississippi River. This budget proposes an additional $120,000 in general operating expenses for operation of these districts. This budget also proposes an additional $42,143 is special project costs for additional storm water maintenance costs. A $162,143 transfer from the Parks/Storm Water — Operations Fund is projected to fund these costs. REVENUE/EXPENSE PROJECTIONS Revenue projections assume usage at current usage levels for the 5 -year period and annual 3.0% rate increases, annual sewer connection fees increasing from $110,000 to $150,000, and annual special assessment receipts declining from $21,760 to $13,037. Operating expenses, excluding personnel expenses are also projected to grow at a 3 % rate of inflation. Personnel expenditures are projected to include annual step and cost of living increases for eligible employees in the fiscal years after June 30, 2009. Costs for health and dental insurance are projected to grow 8% annually during these years. The employee turnover rate and the percentage increase of retirees receiving health benefits were 6% and 8% annually during these five years. Capital outlays are projected at $250,000 for fiscal year ending June 30, 2010 and $300,000 annually thereafter, plus annual replacements out of the equipment replacement reserves. CITY OF CAPE GIRARDEAU, MISSOURI 260 ANNUAL BUDGET 2008 m 2009 CITY OF CAPE GIRARDEAU, MISSOURI 261 ANNUAL BUDGET 2008 - 2009 SEWER FUND 2008-2009 RESOURCES SERVICE CHARGES 55.5% $3,060,000 ..::.................::: .v F$ � v a �Mok s Fd . E u . u MISCELLANEOUS 1.1 $63,300 FUND TRANSFERS IN 43.0% $2,372,404 OTHERFINANCING 0.3% $16,250 CITY OF CAPE GIRARDEAU, MISSOURI 261 ANNUAL BUDGET 2008 - 2009 SEWERFUND BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $ - LICENSES AND PERMITS - INTERGOVERN REVENUE (173,939) SERVICE CHARGES 2,801,106 FINES AND FORFEITS - MISCELLANEOUS 344,325 OTHER FINANCING 579,903 TOTAL REVENUE $3,551,395 EXPENSE OBJECT: $3,139,550 PERSONNEL SERVICES $1,327,954 MATERIALS & SUPPLIES 368,273 CONTRACTUAL SERVICES 293,768 GENERAL OPERATIONS 50,309 CAPITAL OUTLAY 171,242 SPECIAL PROJECTS 201,548 DEBT SERVICE 2,855,752 TOTAL EXPENSES $5,268,846 FUND TRANSFERS IN 1,994,123 FUND TRANSFERS OUT - PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE ���1_�:ZrL�►[�i7:7�y�3� 2008-09 BUDGET CITY OF CAPE GIRARDEAU, MISSOURI 262 ANNUAL BUDGET 2008 - 2009 176,690 - - 2,817,703 2,961,000 3,060,000 484,590 57,900 63,300 61,421 55,815 16,250 $3,540,404 $3,074,715 $3,139,550 $1,409,917 $1,499,041 $1,512,555 361,500 379,510 411,915 363,933 315,578 346,181 33,808 48,900 169,000 762,209 501,600 310,000 216,838 27,700 83,643 2,814,453 2,531,189 2,549,746 $5,962,658 $5,303,518 $5,383,040 2,155,814 2,198,604 2,372,404 296,846 (695,576) (461,704) (146,474) (14,598) 922,791 32,158 32,158 - 390,497 405,095 CITY OF CAPE GIRARDEAU, MISSOURI 262 ANNUAL BUDGET 2008 - 2009 SEWER FUND BUDGET PROJECTIONS 2009-10 2010-11 2011-12 PROJECTED PROJECTED PROJECTED REVENUE SOURCE: TAXES $ - LICENSES AND PERMITS - INTERGOVERN REVENUE - SERVICE CHARGES 3,158,800 FINES AND FORFEITS - MISCELLANEOUS 65,420 OTHER FINANCING 17,283 TOTAL REVENUE $3,241,503 EXPENSE OBJECT: PERSONNEL SERVICES $ 1,562,256 MATERIALS & SUPPLIES 424,272 CONTRACTUAL SERVICES 356,566 GENERAL OPERATIONS 170,470 CAPITAL OUTLAY 460,000 SPECIAL PROJECTS 186,078 DEBT SERVICE 2,563,985 TOTAL EXPENSES $5,723,627 FUND TRANSFERS IN 2,494,262 FUND TRANSFERS OUT - PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) - EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) (10,310) BEGINNING UNRESERVED FUND BALANCE - ENDING UNRESERVED FUND BALANCE 1,828 $3,260,264 66,038 10,514 $3,336,816 $ 1,633,117 437,000 367,263 175,584 510,000 191,660 2,489,574 $5,804,198 2,514,592 (1,536) 1,828 47,502 $3,364,472 67,319 10,514 $3,442,305 $ 1,707,857 450,110 378,281 180,852 510,000 197,410 2,520,662 $5,945,172 2,542,009 (17,033) 47,502 69,611 2012-13 PROJECTED $3,471,506 68,240 10,514 $3,550,260 $ 1,786,757 463,613 389,629 186,278 510,000 203,332 2,544,097 $6,083,706 2,562,305 (17,736) 69,611 80,734 2013-14 PROJECTED $3,581,451 68,939 10,514 $3,660,904 $ 1,870,131 477,521 401,318 191,866 510,000 209,432 2,559,673 $6,219,941 2,586,877 (16,750) 80,734 91,824 EMERGENCY RESERVE FUND 415,405 416,941 433,974 451,710 468,460 CITY OF CAPE GIRARDEAU, MISSOURI 263 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 264 ANNUAL BUDGET 2008 - 2009 SEWER FUND REVENUE 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED EPA Infrastructure Capital Grant $ (173,939) $ 176,690 $ - $ - (173,939) 176,690 - - Residential Sewer Usage 1,608,166 1,590,509 1,700,000 1,785,000 Commercial Sewer Usage 965,163 1,035,541 1,055,000 1,134,000 Penalty 40,737 39,173 46,000 41,000 Sewer Connection Fees 187,040 152,480 160,000 100,000 2,801,106 2,817,703 2,961,000 3,060,000 Interest -Restrict Inv -SRF Bond 255,995 380,842 - - Interest on Overnight Investment: 55,641 74,136 42,750 50,000 Interest On Notes Receivable 4,541 - - - Interest on Special Assessment 15,532 7,787 2,650 800 General Miscellaneous 12,616 21,825 12,500 12,500 344,325 484,590 57,900 63,300 Proceeds from Sale of Assets 230,723 11,747 45,315 10,000 Proceeds from Trade-in of Asse 23,000 500 - - Other Loan Proceeds 270,000 - - - Other Non -Operating Revenue 15,507 - - - Special Assessment 40,673 49,174 10,500 6,250 579,903 61,421 55,815 16,250 Transfer -Capital Imp. Sales Tax 1,994,123 2,155,814 2,198,604 2,210,261 Transfer - Park/Stormwater- Operating - - - 162,143 1,994,123 2,155,814 2,198,604 2,372,404 $5,545,518 $5,696,218 $5,273,319 $5,511,954 CITY OF CAPE GIRARDEAU, MISSOURI 265 ANNUAL BUDGET ZUU13 - ZUU!J Sludge Operations The sludge division removes approximately 1,300 dry tons of sludge per year from the wastewater. Sludge is hauled by tractor trucks to farms and land -applied for the fertilizer content. The sludge program involves labor, testing, hauling, and farming practices. With the addition of the pathogen reduction system, the City meets the current Environmental Protection Agency and Missouri Department of Natural Resources rules and regulations. 2008-2009 Proposed Budget Sewer Fund OTHER DIVISIONS 95.0% $5,11 =L SERVICES $153,593 & SUPPLIES $66,234 :TUAL SERVICES % $45,088 L OPERATING 0.8% $2,125 SEWER FUND EXPENSES SLUDGE OPERATIONS EXPENDITURES CITY OF CAPE GIRARDEAU, MISSOURI 266 ANNUAL BUDGET 2008 - 2009 TOTAL PERSONNEL SERVICE BY POSITION SLUDGE OPERATIONS 2007-2008 2008-2009 CLASSIFICATION SALARY RANGE FISCAL YEAR FISCAL YEAR Regular Employees Wastewater Crew Leader 28,872 - 43,769 1 1 Wastewater Crew Operator 26,157 - 39,653 2 2 TOTAL 3 3 CITY OF CAPE GIRARDEAU, MISSOURI 267 ANNUAL BUDGET 2008 - 2009 SLUDGE OPERATIONS BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $108,422 $136,329 $153,761 $153,593 MATERIALS AND SUPPLIES 32,303 41,666 44,350 66,234 CONTRACTUAL SERVICES 44,273 43,246 44,609 45,088 GENERAL OPERATIONS 1,386 674 2,125 2,125 CAPITAL EXPENDITURES 67,768 123,476 77,100 - SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - - $254,152 $345,391 $321,945 $267,040 TOTAL PERSONNEL SERVICE BY POSITION SLUDGE OPERATIONS 2007-2008 2008-2009 CLASSIFICATION SALARY RANGE FISCAL YEAR FISCAL YEAR Regular Employees Wastewater Crew Leader 28,872 - 43,769 1 1 Wastewater Crew Operator 26,157 - 39,653 2 2 TOTAL 3 3 CITY OF CAPE GIRARDEAU, MISSOURI 267 ANNUAL BUDGET 2008 - 2009 Wastewater Operations The wastewater operations division operates and maintains a seven million gallon per day trickling filter treatment plant. Plant operations involve lift stations, grit stations, industrial pretreatment program, laboratory testing, record keeping, and maintenance of the overall plant. The plant meets the Environmental Protection Agency and Missouri Department of Natural Resources required parameters. OTHER DIVI£ $1,7; 2008-2009 Proposed Budget Sewer Fund PERSONNEL SERVICES 16.0% $580,535 MATERIALS & SUPPLIES 5.2% $187,393 CONTRACTUAL SERVICES 3.5% $125,474 GENERAL OPERATING EXPENSE 1.1% $39,975 CAPITAL OUTLAY 2.8% $100,000 SPECIAL PROJECTS 1.1% $41,500 DEBT SERVICE 70.3% $2,549,746 SEWER FUND EXPENSES WASTEWATER OPERATIONS EXPENDITURES CITY OF CAPE GIRARDEAU, MISSOURI 268 ANNUAL BUDGET 2008 - 2009 PERSONNEL COSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS CLASSIFICATION Regular Employees WASTEWATER OPERATIONS BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED $526,303 $548,421 $578,691 $580,535 190,957 181,606 184,170 187,393 88,062 145,844 116,384 125,474 42,596 28,860 39,875 39,975 (301,314) 477,329 185,000 100,000 61,089 54,390 27,700 41,500 2,855,752 2,814,453 2,531,189 2,549,746 $3,463,445 $4,250,903 $3,663,009 $3,624,623 TOTAL PERSONNEL SERVICE BY POSITION WASTEWATER OPERATIONS Assistant Public Works Director Public Works Administrative Officer Wastewater Treatment Coordinator Pretreatment Coordinator Wastewater Chief Operator Wastewater Plant Mechanic Lift Station Mechanic Wastewater Technician Wastewater Treatment Operator Senior Customer Service Rep. Customer Serv. Reps. TOTAL SALARY RANGE 57,655 - 87,389 42,866 - 64,963 38,827 - 58,853 31,874 - 53,337 31,874 - 48,309 28,872 - 43,769 28,872 - 43,769 26,157 - 39,653 26,157 - 39,653 24,898 - 37,743 23,707 - 35,940 2007-2008 2008-2009 FISCAL YEAR FISCAL YEAR 0.125 0.125 0.0625 0.0625 1 1 1 1 1 1 2 2 1 1 1 1 3 3 0.3 0.3 1.3666 1.3666 11.8541 11.8541 GI I T UI- UAF'L UIKAKULAU, M155UUK1 269 ANNUAL I300uL I LUUts - LUUy Sewer Line Maintenance The sewer line maintenance division maintains over two hundred miles of sewer lines. This division includes preventive maintenance, television inspection, routine maintenance, point repairs, flat grate cleaning, sewer separation and maintenance as required. 2008-2009 Proposed Budget Sewer Fund OTHER DIVISIONS 85.7% $4,615,640 60.6% $464,918 SEWER LI SEWE MATERIALS 8 SUPPLIES cmc % 9.7% $74,185 CONTRACTUAL SERVICES 9.7% $74,257 GENERAL OPERATING EXPENSE 0.5% $4,040 CAPITAL OUTLAY 19.5% $150,000 SEWER FUND EXPENSES SEWER LINE MAINTENANCE EXPENSES CITY OF CAPE GIRARDEAU, MISSOURI 2700 ANNUAL BUDGET 2008 - 2009 SEWER LINE MAINTENANCE BUDGET BY MAJOR OBJECT DEBT PAYMENTS TRANSFERS $961,813 $870,804 $832,809 $767,400 TOTAL PERSONNEL SERVICE BY POSITION SEWER LINE MAINTENANCE CLASSIFICATION Regular Employees Public Works Director Assistant to City Manager Customer Service Manager Sewer Maintenance Supervisor Sewer Maintenance Crew Leader Administrative Assistant Maintenance Worker II 2005-06 2006-07 2007-08 2008-09 FISCAL YEAR ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $434,141 $444,127 $456,751 $464,918 MATERIALS AND SUPPLIES 85,099 69,533 78,750 74,185 CONTRACTUAL SERVICES 71,819 71,511 85,468 74,257 GENERAL OPERATIONS 5,030 2,944 4,040 4,040 CAPITAL EXPENDITURES 225,265 120,241 207,800 150,000 SPECIAL PROJECTS 140,459 162,448 - - DEBT PAYMENTS TRANSFERS $961,813 $870,804 $832,809 $767,400 TOTAL PERSONNEL SERVICE BY POSITION SEWER LINE MAINTENANCE CLASSIFICATION Regular Employees Public Works Director Assistant to City Manager Customer Service Manager Sewer Maintenance Supervisor Sewer Maintenance Crew Leader Administrative Assistant Maintenance Worker II TOTAL 9.685 9.685 CITY OF CAPE GIRARDEAU, MISSOURI 271 ANNUAL BUDGET 2008 - 2009 2007-2008 2008-2009 SALARY RANGE FISCAL YEAR FISCAL YEAR 70,237 - 106,462 0.2 0.2 57,655 - 87,389 0.11 0.11 35,185 - 53,337 0.25 0.25 31,874 - 48,309 1 1 28,872 - 43,769 2 2 26,157 - 39,653 0.125 0.125 24,898 - 37,743 6 6 TOTAL 9.685 9.685 CITY OF CAPE GIRARDEAU, MISSOURI 271 ANNUAL BUDGET 2008 - 2009 Stormwater This division maintains stormwater drainage and retention facilities accepted by the City from private developers or neighborhoods and will assume maintenance of completed portions of the Army Corp of Engineers Flood Control Project. This division also provides nuisance abatement services. OTHER DIVISIONS 88.8% $4,779,063 2008-2009 Proposed Budget Sewer Fund PERSONNEL SERVICES 51.9% $313,509 11.2% $ MATERIALS & SUPPLIES 13.9% $84,103 CONTRACTUAL SERVICES 16.8% $101,362 GENERAL OPERATING EXPENSE 0.5% $2,860 CAPITAL OUTLAY 9.9% $60,000 SPECIAL PROJECTS 7.0% $42,143 SEWER FUND EXPENSES STORMWATER EXPENSES CITY OF CAPE GIRARDEAU, MISSOURI 272 ANNUAL BUDGET 2008 - 2009 STORMWATER BUDGET BY MAJOR OBJECT DEBT PAYMENTS TRANSFERS $ 589,436 $ 495,560 485,755 $603,977 TOTAL PERSONNEL SERVICE BY POSITION STORMWATER 2005-06 2006-07 2007-08 2008-09 CLASSIFICATION ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 259,088 281,040 309,838 $313,509 MATERIALS AND SUPPLIES 59,914 68,695 72,240 84,103 CONTRACTUAL SERVICES 89,614 103,332 69,117 101,362 GENERAL OPERATIONS 1,297 1,330 2,860 2,860 CAPITAL EXPENDITURES 179,523 41,163 31,700 60,000 SPECIAL PROJECTS - - - 42,143 DEBT PAYMENTS TRANSFERS $ 589,436 $ 495,560 485,755 $603,977 TOTAL PERSONNEL SERVICE BY POSITION STORMWATER GI 1 Y OF GAIT GIKAKULAU, MI„UUKI 273 ANNUAL MUMIM I LUU5 - LUUV 2007-2008 2008-2009 CLASSIFICATION SALARY RANGE FISCAL YEAR FISCAL YEAR Regular Employees Assistant Public Works Director 57,655 - 87,389 0.125 0.125 Public Works Administrative Officer 42,866 - 64,963 0.0625 0.0625 Stormwater Maintenance Supervisor 31,874 - 48,309 1 1 Stormwater Crewleader 28,872 - 43,769 1 1 Administrative Assistant 26,157 - 39,653 0.125 0.125 Stormwater Maintenance Worker II 24,898 - 37,743 4 4 TOTAL 6.3125 6.3125 GI 1 Y OF GAIT GIKAKULAU, MI„UUKI 273 ANNUAL MUMIM I LUU5 - LUUV Main Street Levees During the fiscal year ending June 30, 2008 the assets and operations of the Main Street Levee District and North Main Street Levee District were assumed by the City. This division accounts for the operations of these two districts. 2008-2009 Proposed Budget Sewer Fund OTHER DIVISIONS 97.8 $5,2E GENERAL OPERATING EXPENSE 100.0 $120,000 SEWER FUND EXPENSES MAIN STREET LEVEES EXPENSES CITY OF CAPE GIRARDEAU, MISSOURI 274. ANNUAL BUDGET 2008 - 2009 MAIN STREET LEVEES BUDGET BY MAJOR OBJECT 2005-06 2006-07 ACTUAL ACTUAL PERSONNEL COSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS 2007-08 BUDGET 2008-09 PROPOSED 120,000 $ 120,000 CITY OF CAPE GIRARDEAU, MISSOURI ,275 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 276 ANNUAL BUDGET 2008 - 2009 WATER FUND CITY OF CAPE GIRARDEAU, MISSOURI 277 ANNUAL BUDGET 2008 -2009 WATER FUND BUDGET HIGHLIGHTS REVENUE/RATE INCREASES Revenue is projected based on 2.5% residential and commercial rate increases effective July 1, 2008 and projected usage for the fiscal year ending June 30, 2008. REVENUE/EXPENSE PROJECTIONS Revenue projections assume usage at current levels and annual 2% rate increases for the 5 -year period. Rate increases were projected at levels to produce adequate cash flows to provide increasing annual allowances for capital outlays from $603,000 to $695,564, fund annual replacements out of the equipment replacement reserves, meet bond coverage requirements, and produce a fund balance equal to 15% of the operating expenses at the end of the projection period. In fiscal year ending June 30, 2014 the fund will begin making $1,020,000 transfers to Capital Improvements Sales Tax Fund— Water Projects to cover debt service on bonds issued in June 1998 through the State Revolving Loan Fund program. Operating expenses, excluding personnel expenses, are also projected to grow at a 3 % rate of inflation. Personnel expenditures are projected to include annual step and cost of living increases for eligible employees in the fiscal years after June 30, 2009. Costs for health and dental insurance are projected to grow 8% annually during these years. The employee turnover rate and the percentage increase of retirees receiving health benefits were 6% and 8% annually during these five years. CITY OF CAPE GIRARDEAU, MISSOURI 278 ANNUAL BUDGET 2008 - 2009 WATER FUND 2008-2009 RESOURCES SERVICE CHARGES 93.8% $5,890,750 OTHERFINANCING 1.3% $80,750 1 � , • � �e°ggi°o°rr°r�r�rr°`r°So°r°°`°°fir°moo°rO`°d °ro°✓opo r r r r r 1II111P�;4':: n��"• ^�.°r �.rr?rr rrbrr°eG r rri r r r r r o�&� . �/����.o�,oere°i�°rroS,�,gjir°�or�✓o�osyrn o°ro �rro rm � . al (.� � IIIi � � �����r°rrr°y�or�aF�✓or�o�o,,°oar°°oro r �i 1 1 1 111 CITY OF CAPE GIRARDEAU, MISSOURI 279 ANNUAL BUDGET 2008 - 2009 WATER FUND BUDGET BY MAJOR OBJECT 2005-06 2006-07 ACTUAL ACTUAL REVENUE SOURCE: TAXES $ - LICENSES AND PERMITS - INTERGOVERN REVENUE 346,698 SERVICE CHARGES 5,368,008 FINES AND FORFEITS - MISCELLANEOUS 163,853 OTHER FINANCING 7,342,262 TOTAL REVENUE $13,220,821 EXPENSE OBJECT: PERSONNEL SERVICES $110,524 MATERIALS & SUPPLIES 453,490 CONTRACTUAL SERVICES 3,175,708 GENERAL OPERATIONS, 206,658 CAPITAL OUTLAY 473,141 SPECIAL PROJECTS 35,528 DEBT SERVICE 8,963,451 TOTAL EXPENSES $13,418,500 FUND TRANSFERS IN 120,000 FUND TRANSFERS OUT - PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 5,556,077 210,447 32,734 $5,799,258 $123,499 541,018 3,235,027 177,446 242,907 69,113 1,134,860 $5,523,870 395,000 2007-08 BUDGET 5,666,800 182,100 100,015 $5,948,915 $131,913 1,083,505 2,619,073 196,770 695,950 110,000 1,131,139 $5,968,350 120,000 187,225 (105,751) 373,657 555,696 790,860 2008-09 BUDGET 5,890,750 186,900 80,750 $6,158,400 $133,735 1,070,666 2,786,384 205,300 794,850 115,000 1,135,245 $6,241,180 120,000 75,357 (26,090) 555,696 642,183 816,950 CITY OF CAPE GIRARDEAU, MISSOURI 280 ANNUAL BUDGET 2008 - 2009 WATER FUND BUDGET PROJECTIONS 2009-10 2010-11 2011-12 PROJECTED PROJECTED PROJECTED REVENUE SOURCE: TAXES $ - LICENSES AND PERMITS - INTERGOVERN REVENUE - SERVICE CHARGES 6,008,565 FINES AND FORFEITS - MISCELLANEOUS 212,705 OTHER FINANCING 10,000 TOTAL REVENUE $6,231,270 EXPENSE OBJECT: BALANCE PERSONNEL SERVICES $ 137,882 MATERIALS & SUPPLIES 1,102,786 CONTRACTUAL SERVICES 2,869,976 GENERAL OPERATIONS 211,459 CAPITAL OUTLAY 803,000 SPECIAL PROJECTS 118,450 DEBT SERVICE 1,129,117 TOTAL EXPENSES $6,372,670 FUND TRANSFERS IN 120,000 FUND TRANSFERS OUT - PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES 6,251,311 UNDER(OVER) BUDGET 6,503,864 RESERVED FUND BALANCE 201,955 DECREASE(INCREASE) (115,330) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) (18,501) BEGINNING UNRESERVED FUND $6,346,299 BALANCE 642,183 ENDING UNRESERVED FUND $ 143,837 BALANCE 486,952 EMERGENCY RESERVE 1,135,870 FUND 835,451 2012-13 2013-14 PROJECTED PROJECTED 1,071,033 - (11,387) (21,330) 33,922 83,317 486,952 354,735 168,250 1,439,576 354,735 168,250 1,439,576 1,351,890 846,838 868,168 834,246 750,929 CITY OF CAPE GIRARDEAU, MISSOURI 281 ANNUAL BUDGET 2008 - 2009 6,128,736 6,251,311 6,376,337 6,503,864 207,563 201,955 201,979 221,888 10,000 10,000 10,000 10,000 $6,346,299 $6,463,266 $6,588,316 $6,735,752 $ 143,837 $ 150,081 $ 156,628 $ 163,497 1,135,870 1,169,946 1,205,044 1,241,195 2,956,075 3,044,757 3,136,100 3,230,183 217,803 224,337 231,067 237,999 821,540 840,636 860,305 880,564 122,004 125,664 129,434 133,317 1,070,000 1,073,000 703,367 - $6,467,129 $6,628,421 $6,421,945 $5,886,755 - - - 1,020,000 1,071,033 - (11,387) (21,330) 33,922 83,317 486,952 354,735 168,250 1,439,576 354,735 168,250 1,439,576 1,351,890 846,838 868,168 834,246 750,929 CITY OF CAPE GIRARDEAU, MISSOURI 281 ANNUAL BUDGET 2008 - 2009 WATER FUND REVENUE 2005-06 2006-07 ACTUAL ACTUAL Cities and Counties Grant $ (870) $ - Cape/Jackson Water Interconnect 50,697 HUD Capital Grant -Downtown Water Line 296,871 $ 346,698 Residential Water Usage 3,021,971 Commercial Water Usage 2,086,952 Water Tap Fee 121,368 Penalty 91,715 Residential Service Revenue 44,474 Commercial Service Revenue 1,528 5,368,008 Interest on Overnight Investment 107,456 Interest on Investments 33,051 Interest On Notes Receivable 53 Interest on Special Assessment 5,134 Property rental 9,200 General Miscellaneous 8,959 163,853 Special Assessment 14,284 Proceeds from Sale of Assets 49,686 Proceeds from Trade in of Asse 2,000 Revenue Bond Proceeds 7,276,111 Other Non -Operating Revenue 181 3,069,334 2,232,747 102,832 96,033 47,987 7,144 5,556,077 160,000 33,090 2,156 9,200 6,001 210,447 6,786 27,948 (2,000) 2007-08 BUDGET 3,165,000 2,255,000 106,000 92,500 46,000 2,300 5,666,800 144,000 21,450 950 9,200 6,500 182,100 3,825 96,190 7,342,262 32,734 100,015 Transfer - Water Project Sales Tax 120,000 395,000 120,000 120,000 395,000 120,000 $13,340,821 $6,194,258 $6,068,915 2008-09 PROPOSED 3,290,250 2,357,500 98,000 98,000 45,000 2,000 5,890,750 140,000 30,250 450 9,200 7,000 186,900 2,300 4,650 73,800 80,750 120,000 120,000 $6,278,400 CITY OF CAPE GIRARDEAU, MISSOURI 282 ANNUAL BUDGET 2008 - 2009 PERSONNEL COSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS CLASSIFICATION Regular Employees Public Works Director Assistant to City Manager Customer Serv. Manager Senior Customer Service Rep. Customer Serv. Reps. Part -Time Employees General Worker TOTAL PERSONNEL SERVICE BY POSITION WATER WATER 2007-2008 2008-2009 BUDGET BY MAJOR OBJECT FISCAL YEAR FISCAL YEAR 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED $ 110,524 $ 123,499 $ 131,913 $ 133,735 453,490 541,018 1,083,505 1,070,666 3,175,708 3,235,027 2,619,073 2,786,384 206,658 177,446 196,770 205,300 473,141 242,907 695,950 794,850 35,528 69,113 110,000 115,000 8,963,451 1,134, 860 1,131,139 1,135,245 $13,418,500 $ 5,523,870 $ 5,968,350 $ 6,241,180 TOTAL PERSONNEL SERVICE BY POSITION WATER 2007-2008 Actual Full -Time Hours Equivalent 528 0.25 528 0.25 2.7267 2.7267 2008-2009 Actual Full -Time Hours Equivalent 480 0.23 480 0.23 CITY OF CAPE GIRARDEAU, MISSOURI 283 ANNUAL BUDGET 2008 - 2009 2007-2008 2008-2009 SALARY RANGE FISCAL YEAR FISCAL YEAR 70,237 - 106,462 0.20 0.20 57,655 - 87,389 0.11 0.11 35,185 - 53,337 0.25 0.25 24,898 - 37,743 0.40 0.40 23,707 - 35,940 1.7667 1.7667 2007-2008 Actual Full -Time Hours Equivalent 528 0.25 528 0.25 2.7267 2.7267 2008-2009 Actual Full -Time Hours Equivalent 480 0.23 480 0.23 CITY OF CAPE GIRARDEAU, MISSOURI 283 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 284 ANNUAL BUDGET 2008 - 2009 SOLID WASTE FUND CITY OF CAPE GIRARDEAU, MISSOURI 285 ANNUAL BUDGET 2008 - 2009 SOLID WASTE FUND BUDGET HIGHLIGHTS REVENUE/RATE INCREASES Projected revenues assume a 3.5% increase in the monthly residential charge, a 4.7% or $2 increase in the lugger service rate, and a $2.50 per ton tipping fee increase effective July 1, 2008. Projected revenue is based on the estimated number of June 30, 2008 residential customers and transfer station tonnage projected for the fiscal year ending June 30, 2008 REVENUE/EXPENSE PROJECTIONS Revenue projections assume current usage levels and a 4.00% rate increase for the next year and annual 3.5% rate increases for the following four years. Revenue increases were projected at levels to produce adequate cash flows to purchase operating equipment and produce fund balances equal to at least 1'5% of operating expenses at the end of the five-year period. Operating expenses, excluding personnel expenses, are projected to grow at a 3% inflation rate. Personnel expenditures are projected to include annual step and cost of living increases for eligible employees in the fiscal years after June 30, 2009. Costs for health and dental insurance are projected to grow 8% annually during these years. The employee turnover rate and the percentage increase of retirees receiving health benefits were 6% and 8% annually during these five years. CITY OF CAPE GIRARDEAU, MISSOURI 286 ANNUAL BUDGET 2008 - 2009 SOLID WASTE FUND 2008-2009 RESOURCES SERVICE CHARGES OTHERFINANCING 0.1% $2,800 SOLID WASTE FUND 2008-2009 EXPENDITURES MATERIALS & SUPPLIES 5.2% $163,361 CONTRACTUAL SERVICES 45.1% $1,408,680 4 K 'xwyjT �3sY GENERAL OPERATIONS 1.4% $43,080 PERSONNEL SERVICES 41.1% $1,282,850 DEBT SERVICE 3.0% CAPITAL OUTLAY 1.0 $93,460 $31,710 SPECIAL PROJECTS 3.2% $98,500 CITY OF CAPE GIRARDEAU, MISSOURI 287 ANNUAL BUDGET 2008 - 2009 SOLID WASTE FUND BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $ - LICENSES AND PERMITS - INTERGOVERN REVENUE 8,580 SERVICE CHARGES 2,658,295 FINES AND FORFEITS - MISCELLANEOUS 76,142 OTHER FINANCING 320,956 TOTAL REVENUE $3,063,973 EXPENSE OBJECT: $3,293,750 PERSONNEL SERVICES $1,148,024 MATERIALS & SUPPLIES 107,423 CONTRACTUAL SERVICES 1,098,441 GENERAL OPERATIONS 43,726 CAPITAL OUTLAY 210,968 SPECIAL PROJECTS 83,085 DEBT SERVICE 213,423 TOTAL EXPENSES $2,905,090 FUND TRANSFERS IN 47,784 FUND TRANSFERS OUT 47,784 PROJECTED REVENUE $3,258,861 OVER(UNDER) BUDGET $3,121,641 PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 2008-09 BUDGET 157,000 (130,000) (73,394) (133,827) (38,282) 58,315 - 425,208 463,490 CITY OF CAPE GIRARDEAU, MISSOURI 288 ANNUAL BUDGET 2008 - 2009 11,852 2,200 17,000 2,846,789 2,869,000 3,181,950 91,409 83,000 92,000 74,221 .4,200 2,800 $3,024,271 $2,958,400 $3,293,750 $1,173,664 $1,264,581 $1,282,850 125,956 128,830 163,361 1,365,213 1,205,060 1,408,680 38,410 45,708 43,080 373,424 135,600 31,710 83,776 88,500 98,500 98,418 102,042 93,460 $3,258,861 $2,970,321 $3,121,641 157,000 (130,000) (73,394) (133,827) (38,282) 58,315 - 425,208 463,490 CITY OF CAPE GIRARDEAU, MISSOURI 288 ANNUAL BUDGET 2008 - 2009 2009-10 PROJECTED REVENUE SOURCE: TAXES $ - LICENSES AND PERMITS - INTERGOVERN REVENUE - SERVICE CHARGES 3,309,228 FINES AND FORFEITS - MISCELLANEOUS 84,696 OTHER FINANCING - TOTAL REVENUE $3,393,924 EXPENSE OBJECT: 487,283 PERSONNEL SERVICES $1,323,899 MATERIALS & SUPPLIES 168,262 CONTRACTUAL SERVICES 1,450,940 GENERAL OPERATIONS 44,372 CAPITAL OUTLAY 201,500 SPECIAL PROJECTS 101,455 DEBT SERVICE 89,119 TOTAL EXPENSES $3,379,547 FUND TRANSFERS IN FUND TRANSFERS OUT PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) 718 EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) (13,217) BEGINNING UNRESERVED FUND BALANCE - ENDING UNRESERVED FUND BALANCE 1,878 EMERGENCY RESERVE FUND 476,707 SOLID WASTE FUND BUDGET PROJECTIONS 2010-11 2011-12 PROJECTED PROJECTED 2012-13 2013-14 PROJECTED PROJECTED 3,425,051 3,544,928 3,669,000 3,797,415 85,906 87,830 89,995 92,390 $3,510,957 $3,632,758 $3,758,995 $3,889,805 $1,382,522 173,310 1,494,469 45,703 216,500 104,499 48,053 $3,465,056 $1,444,051 178,509 1,539,303 47,074 216,500 107,'634 47,483 $3,580,554 $1,508,652 183,864 1,585,482 48,486 216,500 110,863 46,913 $3,700,760 $1,576,500 189,380 1,633,046 49,941 216,500 114,189 46,343 $3,825,899 (35,000) (35,000) (35,000) (35,000) (10,576) (17,325) (18,031) (18,771) 1,878 2,203 2,082 7,286 2,203 2,082 7,286 17,421 487,283 504,608 522,639 541,410 CITY OF CAPE GIRARDEAU, MISSOURI 289 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 290 ANNUAL BUDGET 2008 - 2009 SOLID WASTE FUND REVENUE 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED District Grants $ - $ - $ - $ 17,000 Solid Waste Dist Capital Grant 8,580 11,852 2,200 - 8,580 11,852 2,200 17,000 Penalty 48,311 51,278 50,000 51,000 City Collection 27,366 27,987 28,000 29,000 Residential Collection 1,815,356 1,889,627 1,980,000 2,059,650 Commercial Collection 156 307 - - Transfer Station Fees 712,472 831,319 761,000 992,800 Special Wednesday Pickup 18,233 13,451 12,500 13,500 Special Lugger Service 22,134 18,350 22,000 21,500 Solid Waste Stickers 14,267 14,470 15,500 14,500 2,658,295 2,846,789 2,869,000 3,181,950 Interest on Overnight Investment: 41,694 53,859 45,000 44,000 Interest On -Notes Receivable 547 - - - General Miscellaneous 2,750 2,856 2,000 3,000 Recycling Revenue 31,172 34,643 36,000 45,000 Cash Overages & Shortages (21) 51 - - 76,142 91,409 83,000 92,000 Proceeds from Sale of Assets 33,085 3,221 2,000 2,800 Proceeds from Tradewin of Assets 1,000 71,000 2,200 - Other Loan Proceeds 285,000 - - - Other Non -Operating Revenue 1,871 - - - 320,956 74,221 4,200 2,800 Transfers in - Public Safety Trust 47,784 - - - 47,784 - - - $3,111,757 $3,024,271 $2,958,400 $3,293,750 CITY OF CAPE GIRARDEAU, MISSOURI 291 ANNUAL BUDGET 2008 - 2009 Transfer Station The transfer station is the disposal point of solid waste materials. This facility also receives waste materials from numerous residential, commercial, and industrial facilities throughout the county. The station prepares waste material for shipment to the sanitary landfill facility in Dexter, MO 2008-2009 Proposed Budget Solid Waste Fund OTHERDIVISIONS 57.9% 13.5% $176,614 $1,808,716 ` T MATERIALS &SUPPLIES 2.4% $31,251 CONTRACTUAL SERVICES GENERAL OPERATING XPENSE 0.4% $4,850 SOLID WASTE FUND EXPENSES TRANSFER STATION EXPENDITURES CITY OF CAPE GIRARDEAU, MISSOURI 292 ANNUAL BUDGET 2008 - 2009 PERSONNELCOSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS CLASSIFICATION Regular Employees TRANSFER STATION BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED $ 157,631 $159,566 $173,329 $176,614 15,648 21,505 19,100 31,251 881,496 984,197 919,930 1,100,210 4,194 5,091 4,850 4,850 - 202,699 5,900 - $1,058,969 $1,373,058 $1,123,109 $1,312,925 TOTAL PERSONNEL SERVICE BY POSITION TRANSFER STATION Assistant Public Works Director Public Works Administrative Officer Transfer Station Supervisor Transfer Station Crew Leader Transfer Station Operator Administrative Technicial TOTAL SALARY RANGE 57,655 87,389 42,866 64,963 31,874 - 48,309 28,872 - 43,769 26,157 - 39,653 24,898 - 37,743 2007-2008 2008-2009 9SCAL YEAR FISCAL YEAR 0.125 0.125 0.125 0.125 1 1 1 1 1 1 0.25 0.25 3.5 3.5 CITY OF CAPE GIRARDEAU, MISSOURI 293 ANNUAL BUDGET 2008 - 2009 Residential Solid Waste The residential division collects and disposes of solid waste materials generated by citizens, as well as provides for special pick-up services for items and materials excluded in scheduled daily collection. 2008-2009 Proposed Budget Solid Waste Fund OTHER DIVISIONS 65.8 $2,052,856 $1 PERSONNEL SERVICES 69.5% $742,974 MATERIALS & SUPPLIES 7.8% $83,124 CONTRACTUAL SERVICES 15.6% $166,792 GENERAL OPERATING EXPENSE 3.1% $33,200 CAPITAL OUTLAY 3.0 $31,710 DEBT SERVICE 1.0 $10,985 SOLID WASTE FUND EXPENSES RESIDENTIAL WASTE DISPOSAL EXPENDITURES CITY OF CAPE GIRARDEAU, MISSOURI 294 ANNUAL BUDGET 2008 - 2009 RESIDENTIAL WASTE DISPOSAL BUDGET BY MAJOR OBJECT TOTAL PERSONNEL SERVICE BY POSITION RESIDENTIAL WASTE DISPOSAL 2007-2008 2008-2009 CLASSIFICATION SALARY RANGE FISCAL YEAR FISCAL YEAR Regular Employees Public Works Director 2005-06 2006-07 2007-08 2008-09 Assistant to City Manager ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $692,752 $712,832 $733,470 $742,974 MATERIALS AND SUPPLIES 59,685 51,430 58,650 83,124 CONTRACTUAL SERVICES 110,860 208,587 152,280 166,792 GENERAL OPERATIONS 36,256 28,146 35,300 33,200 CAPITAL EXPENDITURES 85,025 44,908 108,700 31,710 SPECIAL PROJECTS - - - - DEBT PAYMENTS 6,155 11,665 17,424 10,985 TRANSFERS - - - - Senior Customer Service Rep. $990,733 1,057,568 $1,105,824 $1,068,785 TOTAL PERSONNEL SERVICE BY POSITION RESIDENTIAL WASTE DISPOSAL 2007-2008 2008-2009 CLASSIFICATION SALARY RANGE FISCAL YEAR FISCAL YEAR Regular Employees Public Works Director 70,237 - 106,462 0.20 0.20 Assistant to City Manager 57,655 - 87,389 0.11 0.11 Assistant Public Works Director 57,655 - 87,389 0.125 0.125 Public Works Administrative Officer 42,866 - 64,963 0.25 0.25 Fleet Maintenance Coordinator 36,972 - 56,031 0.25 0.25 Solid Waste Superentendent 35,185 - 53,337 1 1 Customer Service Manager 35,185 - 53,337 0.25 0.25 Solid Waste Crew Leader 28,872 - 43,769 1 1 Senior Solid Waste Driver 26,157 - 39,653 1 1 Administrative Assistant 26,157 - 39,653 0.125 0.125 Senior Customer Service Rep. 24,898 - 37,743 0.30 0.30 Solid Waste Driver 24,898 - 37,743 2 2 Administrative Technician 24,898 32,673 0.25 0.25 Administrative Secretary 24,898 - 37,743 2 2 Customer Service Rep. 23,707 - 35,940 1.3667 1.3667 Solid Waste Worker II 23,707 - 35,940 3 3 Solid Waste Worker 22,559 - 34,200 4 4 TOTAL 17.2267 17.2267 CITY OF CAPE GIRARDEAU, MISSOURI 295 ANNUAL BUDGET 2008 - 2009 Landfill The landfill which has served as a back-up disposal facility in the past is now closed. The City is required by state and federal laws and regulations to place a final cover on the landfill and perform monitoring functions for thirty years after closure. The proposed budget provides for postclosure maintenance and monitoring of the landfill for the 2002-2003 fiscal year. 2008-2009 Proposed Budget Solid Waste Fund OTHER DIVISIONS 98.4 $3,074 non MATERIALS & SUPPLIES F.2% $3,650 tACTUAL SERVICES 5.3% $2,700 SERVICE 87.5 $44,267 SOLID WASTE FUND EXPENSES LANDFILL EXPENDITURES CITY OF CAPE GIRARDEAU, MISSOURI 296 ANNUAL BUDGET 2008 - 2009 LANDFILL BUDGET BY MAJOR OBJECT CITY OF CAPE GIRARDEAU, MISSOURI 297 ANNUAL BUDGET 2008-2009 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $ 272 $ 663 $ - $ - MATERIALS AND SUPPLIES - 1,764 2,800 3,650 CONTRACTUAL SERVICES 2,000 2,000 2,700 2,700 GENERAL OPERATIONS - 384 - - CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS - - - - DEBT PAYMENTS 43,489 44,041 43,961 44,267 TRANSFERS - - - - $ 45,761 $ 48,852 $ 49,461 $ 50,617 CITY OF CAPE GIRARDEAU, MISSOURI 297 ANNUAL BUDGET 2008-2009 Recycling The recycling division accounts for the collection and processing cost of handling all recyclable materials. Materials are collected on weekly routes and are received at the Recycling Center. 2008-2009 Proposed Budget Solid Waste Fund OTHER DIVISIONS 77.9% $2,432,327 PERSONNEL SERVICES 52.7% $363,262 MATERIALS & SUPPLIES 6.6% $45,336 22.1% $689,31CONTRACTUAL SERVICES / 20.2% $138,978 GENERAL OPERATING XPENSE 0.7% $5,030 SPECIAL PROJECTS 14.3% $98,500 DEBT SERVICE 5.5% $38,208 SOLID WASTE FUND EXPENSES RECYCLING EXPENDITURES CITY OF CAPE GIRARDEAU, MISSOURI 298 ANNUAL BUDGET 2008 - 2009 CITY OF CAPE GIRARDEAU, MISSOURI 299 ANNUAL BUDGET 200E - 2009 RECYCLING BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $297,369 $300,603 $357,782 $363,262 MATERIALS AND SUPPLIES 32,090 51,257 48,280 45,336 CONTRACTUAL SERVICES 104,085 170,429 130,150 138,978 GENERAL OPERATIONS 3,276 4,789 5,558 5,030 CAPITAL EXPENDITURES 125,943 125,817 21,000 - SPECIAL PROJECTS 83,085 83,776 88,500 98,500 DEBT PAYMENTS 163,779 42,712 40,657 38,208 TRANSFERS 47,784 - - - $857,411 $779,383 $691,927 $689,314 TOTAL PERSONNEL SERVICE BY POSITION RECYCLING 2007-2008 2008-2009 CLASSIFICATION SALARY RANGE FISCAL YEAR FISCAL YEAR Regular Employees Public Works Administrative Officer 42,866 - 64,963 0.125 0.125 Fleet Maintenance Coordinator 36,972 - 56,031 0.25 0.25 Recycling Crew Leader 28,872 - 43,769 1 1 Administrative Assistant 26,157 - 39,653 0.125 0.125 Administrative Technician 24,898 - 37,743 0.25 0.25 Solid Waste Driver 24,898 - 37,743 3 3 Solid Waste Worker II 23,707 - 35,940 2 2 Administrative Secretary 23,707 - 35,940 1 1 Solid Waste Loader 22,559 - 34,200 1 1 TOTAL 8.75 8.75 CITY OF CAPE GIRARDEAU, MISSOURI 299 ANNUAL BUDGET 200E - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 300 ANNUAL BUDGET 2008 - 2009 GOLF COURSE FUND CITY OF CAPE GIRARDEAU, MISSOURI 301 ANNUAL BUDGET 2008 - 2009 GOLF COURSE FUND BUDGET HIGHLIGHTS REVENUE/RATE INCREASES This budget proposes to increase various fees effective January 1, 2009. These increases can be found on pages 377 — 378 of the appendices. As new activities arise during the year, user fees maybe charged to offset operating costs. REVENUE/EXPENSE PROJECTIONS Revenue projections assume 4.0% revenue increases for the following five years. Transfers from the Parks/Storm Water Sales Tax — Operations Fund are required to grow from $125,43-5 to $139,413 during this time frame to maintain level fund balances. Projected revenues do not support any capital expenditures. Operating expenses, excluding personnel expenses, are projected to grow at a 3 % annual inflation rate. Personnel expenditures are projected to include annual step and cost of living increases for eligible employees in the fiscal years after June 30, 2009. Costs for health and dental insurance are projected to grow 8% annually during these years. The employee turnover rate and the percentage increase of retirees receiving health benefits were 6% and 8% annually during these five years. CITY OF CAPE GIRARDEAU, MISSOURI 302 ANNUAL BUDGET 2008 - 2009 GOLF COURSE FUND 2008-2009 RESOURCES SERVICE CHARGES FUND TRANSFERS IN $1,000 22.5% $125,750 CITY OF CAPE GIRARDEAU, MISSOURI 303 ANNUAL BUDGET 2008- 2009 GOLF COURSE FUND BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $ - LICENSES AND PERMITS - INTERGOVERN REVENUE - SERVICE CHARGES 443,723 FINES AND FORFEITS - MISCELLANEOUS 853 OTHER FINANCING 2,051 TOTAL REVENUE $446,627 EXPENSE OBJECT: $334,510 PERSONNEL SERVICES $293,674 MATERIALS & SUPPLIES 90,994 CONTRACTUAL SERVICES 125,088 GENERAL OPERATIONS 5,637 CAPITAL OUTLAY 22,186 SPECIAL PROJECTS 8,870 DEBT SERVICE 38,232 TOTAL EXPENSES $584,681 FUND TRANSFERS IN 135,852 FUND TRANSFERS OUT - PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 2008-09 BUDGET (2,000) 2,000 5,000 5,000 5,000 5,000 GI I Y UF- UAF't= GIKAKUEAU, M15SUUKI 304 ANNUAL b000t I ZUUIJ - ZUUy 422,610 461,600 432,646 3,427 900 1,000 2,508 - - $428,545 $462,500 $433,646 $308,487 $331,033 $334,510 73,967 68,375 76,184 83,929 115,625 94,335 6,777 7,950 7,400 9,893 9,700 9,700 38,325 37,267 37,267 $521,378 $569,950 $559,396 92,803 107,450 125,750 (2,000) 2,000 5,000 5,000 5,000 5,000 GI I Y UF- UAF't= GIKAKUEAU, M15SUUKI 304 ANNUAL b000t I ZUUIJ - ZUUy GOLF COURSE FUND BUDGET PROJECTIONS 2009-10 2010-11 2011-12 2012-13 2013-14 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED REVENUE SOURCE: TAXES $ - LICENSES AND PERMITS - INTERGOVERN REVENUE - SERVICE CHARGES 448,752 FINES AND FORFEITS - MISCELLANEOUS 1,000 OTHER FINANCING - TOTAL REVENUE $449,752 EXPENSE OBJECT: $ 373,704 PERSONNEL SERVICES $ 344,672 MATERIALS & SUPPLIES 78,470 CONTRACTUAL SERVICES 97,165 GENERAL OPERATIONS 7,622 CAPITAL OUTLAY - SPECIAL PROJECTS 9,991 DEBT SERVICE 37,267 TOTAL EXPENSES $575,187 FUND TRANSFERS IN 125,435 FUND TRANSFERS OUT - PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE 5,000 ENDING UNRESERVED FUND BALANCE 5,000 EMERGENCY RESERVE FUND 5,000 5,000 5,000 5,000 465,502 482,922 501,039 519,881 1,000 1,000 1,000 1,000 $466,502 $483,922 $502,039 $520,881 $ 358,858 $ 373,704 $ 389,247 $ 405,523 80,824 83,249 85,746 88,318 100,080 103,082 106,175 109,360 7,851 8,087 8,330 8,580 10,291 10,600 10,918 11,246 37,267 37,267 37,267 37,267 $595,171 $615,989 $637,683 $660,294 128,669 132,067 135,644 139,413 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 CITY OF CAPE GIRARDEAU, MISSOURI 305 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 306 ANNUAL BUDGET 2008 - 2009 135,852 92,803 107,450 125,750 $582,479 $521,348 $569,950 $559,396 CITY OF CAPE GIRARDEAU, MISSOURI 307 ANNUAL BUDGET 2008 - 2009 GOLF COURSE FUND REVENUE 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED Pro Shop Concessions $36,210 $32,751 $36,200 $31,000 Pro Shop Concessions -Beer 41,950 40,742 42,000 41,000 Cost of Items Resold (56,974) (49,188) (52,000) (52,000) Green Fees - Weekend 70,506 69,176 76,000 71,213 Green Fees - Weekly 107,205 96,224 117,000 108,828 Private -Cart Fees 14,546 13,937 14,500 12,000 Motor -Cart Fees 145,431 140,209 145,500 143,505 Pull -Cart Fees 624 473 600 650 Equipment Sales 9,026 10,011 9,000 10,000 Club Usage Fees 799 960 800 700 Annual Pass Fees 62,343 52,601 58,000 53,500 Golf Class Fees 1,420 1,539 1,000 1,750 Tournament Fees 10,637 13,175 13,000 10,500 443,723 422,610 461,600 432,646 Interest on Overnight Investment 754 1,053 900 1,000 Donations - 1,500 - - Cash Overages & Shortages 99 874 - - 853 3,427 900 1,000 Proceeds from Sale of Asset 451 2,508 - - Proceeds From Trade -In Of Asset 1,600 - - - 2,051 2,508 - - Transfers In - General 135,852 92,803 107,450 - Transfers In-Parwstormwater-operating - - - 125,750 135,852 92,803 107,450 125,750 $582,479 $521,348 $569,950 $559,396 CITY OF CAPE GIRARDEAU, MISSOURI 307 ANNUAL BUDGET 2008 - 2009 Golf Operations This division provides for the operation and maintenance of the 18 hole municipal golf course. 2008-2009 Proposed Budget Golf Fund OTHER DIVISIONS 24.5% $136,943 RSONNELSERVICES 54.6% $230,656 AATERIALS & SUPPLIES 16.5% $69,834 )NTRACTUAL SERVICES 20.0% $84,396 GENERAL OPERATING EXPENSE 0.1% $300 )EBT SERVICE 8.8 $37,267 GOLF FUND EXPENSES GOLF OPERATIONS EXPENSES CITY OF CAPE GIRARDEAU, MISSOURI 308 ANNUAL BUDGET 2008 - 2009 PERSONNEL COSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS CLASSIFICATION Regular Employees Golf Course Supervisor Senior Maintenance Worker Maintenance Worker II TOTAL Part -Time Employees Greenskeepers GOLF OPERATIONS BUDGET BY MAJOR OBJECT 2005-06 2006-07 ACTUAL ACTUAL $208,488 $216,850 68,286 67,286 112,425 72,162 57 63 22,186 - 37,266 37,536 $448,708 $393,897 2007-08 2008-09 BUDGET PROPOSED $231,047 $230,656 62,075 69,834 102,455 84,396 400 300 37,267 37,267 $433,244 $422,453 TOTAL PERSONNEL SERVICE BY POSITION GOLF OPERATIONS 2007-2008 2008-2009 SALARY RANGE FISCAL YEAR FISCAL YEAR 31,874 - 48,309 1 1 27,481 - 41,647 1 1 24,898 - 37,743 3 3 5 5 2007-2008 2008-2009 Actual Full -Time Actual Full -Time Hours Equivalent Hours Equivalent 2,080 1.00 1,820 0.875 CITY OF CAPE GIRARDEAU, MISSOURI 309 ANNUAL BUDGET 2008 - 2009 Golf Pro Shop This division provides for the operation of the golf pro shop which provides services such as concessions, equipment rental, and marshalling of the course. 2008-2009 Proposed Budget Golf Fund OTHER DIVISIONS 75.5% aeii Aril PERSONNEL SERVICES 75.8% $103,854 MATERIALS 8 SUPPLIES 4.6% $6,350 3ONTRACTUAL SERVICES 7.3% $9,939 GENERAL OPERATING XPENSE 5.2% $7,100 3PECIALPROJECTS 7.1% $9,700 GOLF FUND EXPENSE GOLF PRO SHOP EXPENSES CITY OF CAPE GIRARDEAU, MISSOURI 310 ANNUAL BUDGET 2008 - 2009 PERSONNEL COSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS CLASSIFICATION Regular Employees Golf Course Manager Part -Time Employees GOLF PRO SHOP BUDGET BY MAJOR OBJECT 2005-06 2006-07 ACTUAL ACTUAL $85,186 $91,637 22,708 6,681 12,663 11,767 5,580 6,714 8,870 9,893 966 789 $135,973 $127,481 2007-08 2008-09 BUDGET PROPOSED $99,986 $103,854 6,300 6,350 13,170 9,939 7,550 7,100 9,700 9,700 $136,706 $136,943 TOTAL PERSONNEL SERVICE BY POSITION GOLF PRO SHOP Pro Shop Asst. Manager Marshall Supervisor Marshalls, Concession Workers SALARY RANGE 33,485 - 50,749 2007-2008 Actual Full -Time Number Equivalent 960 0.46 960 0.46 5,400 2.60 7,320 3.52 2007-2008 2008-2009 FISCAL YEAR FISCAL YEAR 2008-2009 Actual Full -Time Number EE uivalent 960 0.46 960 0.46 5,400 2.60 7,320 3.52 CITY OF CAPE GIRARDEAU, MISSOURI 311 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 312 ANNUAL BUDGET 2008 - 2009 SOFTBALL COMPLEX FUND CITY OF CAPE GIRARDEAU, MISSOURI 313 ANNUAL BUDGET 2008 - 2009 SOFTBALL COMPLEX FUND BUDGET HIGHLIGHTS ACTIVITIES The Shawnee Softball Complex Fund provides for the operation and maintenance of the softball fields and the operation of concession stands for softball league and tournament events. In addition this fund provides for the maintenance of all of the remaining athletic fields throughout the city. REVENUE/RATE INCREASES This budget proposes to increase various fees effective January 1, 2009. These increases can be found on pages 377 — 378 of the appendices. As new activities arise during the year, user fees may be charged to offset operating costs. SIGNIFICANT OPERATING CHANGES This budget proposes the January 1, 2009 addition of a maintenance crew leader and a senior maintenance worker at a total cost of $39,170 and the beginning of repaying an advance from the General Fund over a 10 year period. Transfers from the Parks/Storm Water Sales Tax — Operations Fund paid for these additional costs. REVENUE/EXPENSE PROJECTIONS Revenue projections assume user fees growing 5 % annually. Transfers from the General Fund are required to grow from $345,322 to $405,264 during this time frame to maintain level fund balances. Transfers from the Parks/Storm Water Sales Tax - Operations Fund are required to grow from $72,961 to $79,099 during this time frame to fund the proposed positions added this year and the repayment of the advance from the General Fund. Operating expenses, excluding personnel expenses, are projected to grow at a 3 % inflation rate Personnel expenditures are projected to include annual step and cost of living increases for eligible employees in the fiscal years after June 30, 2009. Costs for health and dental insurance are projected to grow 8% annually during these years. The employee turnover rate and the percentage increase of retirees receiving health benefits were 6% and 8% annually during these five years. No capital outlays are projected since any capital outlays would be supported by General Fund transfers. CITY OF CAPE GIRARDEAU, MISSOURI 314 ANNUAL BUDGET 2008 - 2009 SOFTBALL COMPLEX 2008-2009 RESOURCES FUND TRANSFERS IN 79.3% $413,730 MISCELLANEOUS 1.4% $7,100 SOFTBALL COMPLEX 2008-2009 EXPENDITURES PERSONNEL SERVICES 70.5% $367,528 DEBT SERVICE 4.7% $24,376 MATERIALS & SUPPLIES SPECIAL PROJE7O��UT�L�AY 12.6% $65,490 1.1% $5,800 CONTRACTUAL' CASERVICES 9.2% 7 $6,860 GENERAL OPERATIONS $48,076 0.7% $3,500 CITY OF CAPE GIRARDEAU, MISSOURI 315 ANNUAL BUDGET 2008 - 2009 SOFTBALL COMPLEX BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $ - LICENSES AND PERMITS - INTERGOVERN REVENUE - SERVICE CHARGES 99,794 FINES AND FORFEITS - MISCELLANEOUS 6,770 OTHER FINANCING - TOTAL REVENUE $106,564 EXPENSE OBJECT: $367,528 PERSONNEL SERVICES $281,108 MATERIALS & SUPPLIES 62,999 CONTRACTUAL SERVICES 62,207 GENERAL OPERATIONS 1,370 CAPITAL OUTLAY - SPECIAL PROJECTS 3,967 DEBT SERVICE 6,793 TOTAL EXPENSES $418,444 FUND TRANSFERS IN 307,354 FUND TRANSFERS OUT PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 2008-09 BUDGET (1,000) 1,000 5,021 5,021 5,021 5,021 W I T Ut- (;AYt: LAKAKULAU, MISbUUKI 316 ANNUAL tSWUL I ZUUt3 - ZUUB 93,757 103,100 100,800 4,624 7,300 7,100 2,042 - - $100,423 $110,400 $107,900 $288,631 $318,124 $367,528 61,451 57,707 65,490 51,698 52,864 48,076 1,438 2,600 3,500 6,000 - 6,860 3,589 7,780 5,800 8,827 8,550 24,376 $421,634 $447,625 $521,630 321,246 337,225 413,730 (1,000) 1,000 5,021 5,021 5,021 5,021 W I T Ut- (;AYt: LAKAKULAU, MISbUUKI 316 ANNUAL tSWUL I ZUUt3 - ZUUB SOFTBALL COMPLEX BUDGET PROJECTIONS 2009-10 2010-11 2011-12 2012-13 2013-14 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED REVENUE SOURCE: TAXES $ - LICENSES AND PERMITS - INTERGOVERN REVENUE - SERVICE CHARGES 104,015 FINES AND FORFEITS - MISCELLANEOUS 7,100 OTHER FINANCING - TOTAL REVENUE $111,115 EXPENSE OBJECT: $ 409,376 PERSONNEL SERVICES $ 378,470 MATERIALS & SUPPLIES 67,455 CONTRACTUAL SERVICES 49,518 GENERAL OPERATIONS 3,605 CAPITAL OUTLAY - SPECIAL PROJECTS 5,974 DEBT SERVICE 24,376 TOTAL EXPENSES $529,398 FUND TRANSFERS IN 418,283 FUND TRANSFERS OUT - PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE 5,021 ENDING UNRESERVED FUND BALANCE 5,021 EMERGENCY RESERVE FUND - 5,021 5,021 5,021 5,021 107,391 110,935 114,657 118,565 7,100 7,100 7,100 7,100 $114,491 $118,035 $121,757 $125,665 $ 393,580 $ 409,376 $ 425,896 $ 443,177 69,479 71,563 73,710 75,921 51,004 52,534 54,110 55,733 3,713 3,825 3,939 4,057 6,153 6,338 6,528 6,724 24,376 24,376 24,376 24,376 $548,305 $568,012 $588,559 $609,988 433,814 449,977 466,802 484,323 5,021 5,021 5,021 5,021 5,021 5,021 5,021 5,021 CITY OF CAPE GIRARDEAU, MISSOURI 317 ANNUAL BUDGET 2008 - 2009 $ 413,918 $ 421,669 $ 447,625 $ 521,630 CITY OF CAPE GIRARDEAU, MISSOURI 318 ANNUAL BUDGET 2008 - 2009 SOFTBALL COMPLEX FUND REVENUE 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED Concessions $ 63,346 $ 65,691 $ 66,000 $ 71,500 Concessions -Beer 19,513 18,595 20,000 23,000 Equipment Sales 7,408 6,541 7,500 8,000 Cost of Items Resold (53,761) (58,037) (58,500) (67,000) Field Rental 5,180 5,243 6,000 3,000 League Fees 48,948 49,438 52,000 54,000 Entrance Fees 6,885 5,714 7,600 7,700 Tournament Fees 2,275 572 2,500 600 99,794 93,757 103,100 100,800 Interest on Overnight Investment: 1,420 1,939 1,800 1,600 Cash Over and Short (276) (411) - - General Miscellaneous 5,626 3,096 5,500 5,500 6,770 4,624 7,300 7,100 Proceeds from Sale of Assets - 2,042 - - - 2,042 - - Transfer from General Fund 307,354 321,246 337,225 335,324 Transfer from Parks/Stormwtroperatin9 - - - 78,406 307,354 321,246 337,225 413,730 $ 413,918 $ 421,669 $ 447,625 $ 521,630 CITY OF CAPE GIRARDEAU, MISSOURI 318 ANNUAL BUDGET 2008 - 2009 TOTAL PERSONNEL SERVICE BY POSITION SOFTBALL COMPLEX SOFTBALL COMPLEX 2008-2009 2007-2008 2008-2009 BUDGET BY MAJOR OBJECT SALARY RANGE FISCAL YEAR 2005-06 2006-07 2007-08 2008-09 Concession Managers ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $281,108 $288,631 $318,124 $367,528 MATERIALS AND SUPPLIES 62,999 61,451 57,707 65,490 CONTRACTUAL SERVICES 62,207 51,698 52,864 48,076 GENERAL OPERATIONS 1,370 1,438 2,600 3,500 CAPITAL EXPENDITURES - 6,000 - 6,860 SPECIAL PROJECTS 3,967 3,589 7,780 5,800 DEBT PAYMENTS 6,793 8,827 8,550 24,376 TRANSFERS - - - - $418,444 $421,634 $447,625 $521,630 TOTAL PERSONNEL SERVICE BY POSITION SOFTBALL COMPLEX Part -Time Employees 2007-2008 2008-2009 2007-2008 2008-2009 CLASSIFICATION SALARY RANGE FISCAL YEAR FISCAL YEAR Regular Employees Hours Equivalent Concession Managers 1,080 Recreation Supervisor 35,185 - 53,337 1 1 Recreation Coordinator 31,874 - 48,309 1 1 Maintenance Crew Leader 28,872 - 43,769 0 0.5 Sr. Maintenance Worker 27,481 - 41,647 0 0.5 Maintenance Worker II 24,898 - 37,743 2 2 Maintenance Worker 23,707 - 35,940 1 1 TOTAL 10,900 5.24 5 6 Part -Time Employees CITY OF CAPE GIRARDEAU, MISSOURI 319 ANNUAL BUDGET 2008 - 2009 2007-2008 2008-2009 Actual Full -Time Actual Full -Time Hours Equivalent Hours Equivalent Concession Managers 1,080 0.52 1,170 0.56 Concession Workers 2,780 1.34 2,300 1.11 Umpires 1,755 0.84 2,300 1.11 Maintenance 3,760 1.81 3,095 1.49 Scorekeepers 2,080 1.00 1,735 0.83 Gate Workers 345 0.17 300 0.14 11,800 5.67 10,900 5.24 CITY OF CAPE GIRARDEAU, MISSOURI 319 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 320 ANNUAL BUDGET 2008 - 2009 INTERNAL SERVICE FUNDS BUDGET HIGHLIGHTS ACTIVITIES Internal Service Funds are similar to Enterprise Funds except that the services are not rendered to the general public but are for other City departments. Data Processing - This group provides data processing services for all City departments and various functions. This fund is administered by the Finance Department. Fleet Manaeement - Shows all expenditures for the maintenance of the municipal fleet. This operation is administered by the Public Works Department. Employee Benefit Fund - Provides for partial cafeteria benefit plan for employee and retiree health and dental coverage. Risk Manaeement Fund - Provides self-insured workmen's compensation coverage for City employees. Equipment Replacement Fund - Buys equipment for and leases equipment to all city non -enterprise funds. Lease payments will provide a source of revenue for repurchase of equipment in the future. REVENUE/RATE'ADJUSTMENTS The fees paid by the various operating activities of the City provide the revenue for these funds. The allocated fees are adjusted annually, based on actual cost experience and projections. CITY OF CAPE GIRARDEAU, MISSOURI 321 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 322 ANNUAL BUDGET 2008 - 2009 INTERNAL SERVICE FUNDS 2008-2009 EXPENDITURES MATERIALS & SUPPLIES 4.3% $270,145 CONTRACTUAL SERVICES 70.7% $4,478,034 PERSONNEL SERVICES 1 12.2% $772,891 FUND TRANSFERS OUT 1.6% $101,535 CITY OF CAPE GIRARDEAU, MISSOURI GENERAL OPERATIONS 0.5% $33,895 LCAPITAL OUTLAY 10.5% DEBT SERVICE 0.3% $664,828 $16,478 323 ANNUAL BUDGET 2008 - 2009 City of Cape Girardeau, Missouri COMBINED STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN FUND BALANCES - INTERNAL SERVICE FUNDS DATA PROCESSING, FLEET, EMPLOYEE BENEFITS, RISK MANAGEMENT, AND EQUIPMENT REPLACEMENT FUNDS 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED REVENUES COLLECTED: TAXES $ - $ - $ - $ - LICENSES AND PERMITS - - - - INTERGOVERN REVENUE - - - - SERVICE CHARGES 4,273,215 4,557,239 5,090,292 5,659,457 FINES AND FORFEITS - - - - MISCELLANEOUS 366,536 406,884 381,702 375,156 OTHER FINANCING 259,844 378,219 20,100 12,000 TOTAL REVENUE $4,899,595 $5,342,342 $5,492,094 $6,046,613 EXPENSE OBJECT: PERSONNEL SERVICES 698,077 725,956 763,714 772,891 MATERIALS & SUPPLIES 444,106 320,774 266,575 270,145 CONTRACTUAL SERVICES 3,632,544 3,711,535 3,926,549 4,478,034 GENERAL OPERATIONS 36,380 32,723 44,670 33,895 CAPITAL OUTLAY 183,165 306,321 287,255 664,828 SPECIAL PROJECTS - - - - DEBT SERVICE 177,083 95,677 - 16,478 TOTAL EXPENSES 5,171,355 5,192,986 5,288,763 6,236,271 FUND TRANSFERS IN 197,885 48,615 - - FUND TRANSFERS OUT 292,887 198,673 - 101,535 PROJECTED REVENUE OVER(UNDER) BUDGET (189,800) PROJECTED EXPENDITURES UNDER(OVER) BUDGET 428,000 RESERVED FUND BALANCE DECREASE(INCREASE) - EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) - - BEGINNING UNRESERVED FUND BALANCE 1,800,455 2,241,986 ENDING UNRESERVED FUND BALANCE 2,241,986 1,950,793 EMERGENCY RESERVE FUND CITY OF CAPE GIRARDEAU, MISSOURI 324 ANNUAL BUDGET 2008 - 2009 DATA PROCESSING FUND CITY OF CAPE GIRARDEAU, MISSOURI 325 ANNUAL BUDGET 2008 -2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 326 ANNUAL BUDGET 2008 - 2009 DATA PROCESSING FUND 2008-2009 EXPENDITURES CAPITAL OUTLAY 36.1% PERSONNEL SERVICES 33.5% $123,651 $133,000 Ail x .......................................... ....... ..................... . . . MATERIALS 8 SUPPLIES GENERAL OPERATIONS CONTRACTUAL SERVICES 2.5% $9,300 1.1% $4,045 26.8% $98,677 CITY OF CAPE GIRARDEAU, MISSOURI 327 ANNUAL BUDGET 2008 - 2009 DATA PROCESSING FUND BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $ - LICENSES AND PERMITS - INTERGOVERN REVENUE - SERVICE CHARGES 310,000 FINES AND FORFEITS - MISCELLANEOUS 1,668 OTHER FINANCING - TOTAL REVENUE 311,668 EXPENSE OBJECT: $123,651 PERSONNEL SERVICES $104,232 MATERIALS & SUPPLIES 118,596 CONTRACTUAL SERVICES 86,584 GENERAL OPERATIONS 2,444 CAPITAL OUTLAY 5,737 SPECIAL PROJECTS - DEBT SERVICE - TOTAL EXPENSES $317,593 FUND TRANSFERS IN FUND TRANSFERS OUT PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 2008-09 BUDGET 2,000 9,000 49,848 60,848 60,848 61,175 CITY OF CAPE GIRARDEAU, MISSOURI 328 ANNUAL BUDGET 2008 - 2009 342,000 367,000 367,000 2,219 1,594 2,000 469 - - 344,688 368,594 369,000 $114,128 $120,518 $123,651 56,728 10,500 9,300 91,154 99,756 98,677 1,434 4,820 4,045 51,576 133,000 133,060 $315,020 $368,594 $368,673 2,000 9,000 49,848 60,848 60,848 61,175 CITY OF CAPE GIRARDEAU, MISSOURI 328 ANNUAL BUDGET 2008 - 2009 DATA PROCESSING FUND REVENUE 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED Internal EDP Services $310,000 $342,000 $367,000 $367,000 310,000 342,000 367,000 367,000 Interest on Overnight Investments 1,668 2,219 1,594 2,000 1,668 2,219 1,594 2,000 Proceeds from Sale of Assets - 469 - - - 469 - - $311,668 $344,688 $368,594 $369,000 CITY OF CAPE GIRARDEAU, MISSOURI 329 ANNUAL BUDGET 2008 - 2009 DATA PROCESSING BUDGET BY MAJOR OBJECT SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS $317,593 $315,020 $368,594 $368,673 TOTAL PERSONNEL SERVICE BY POSITION DATA PROCESSING 2007-2008 2008-2009 CLASSIFICATION SALARY RANGE FISCAL YEAR FISCAL YEAR Regular Employees MIS Director 47,325 - 71,731 1 1 Network Technician 31,874 - 48,309 1 1 TOTAL 2 2 CITY OF CAPE GIRARDEAU, MISSOURI 330 ANNUAL BUDGET 2008 - 2009 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $104,232 $114,128 $120,518 $123,651 MATERIALS AND SUPPLIES 118,596 56,728 10,500 9,300 CONTRACTUAL SERVICES 86,584 91,154 99,756 98,677 GENERAL OPERATIONS 2,444 1,434 4,820 4,045 CAPITAL EXPENDITURES 5,737 51,576 133,000 133,000 SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS $317,593 $315,020 $368,594 $368,673 TOTAL PERSONNEL SERVICE BY POSITION DATA PROCESSING 2007-2008 2008-2009 CLASSIFICATION SALARY RANGE FISCAL YEAR FISCAL YEAR Regular Employees MIS Director 47,325 - 71,731 1 1 Network Technician 31,874 - 48,309 1 1 TOTAL 2 2 CITY OF CAPE GIRARDEAU, MISSOURI 330 ANNUAL BUDGET 2008 - 2009 FLEET MANAGEMENT FUND CITY OF CAPE GIRARDEAU, MISSOURI 331 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 332 ANNUAL BUDGET 2008 - 2009 FLEET MANAGEMENT FUND 2008-2009 EXPENDITURES PERSONNEL SERVICES 56.5% $649,240 MATERIALS &SUPPLIES 22.5% $258,345 Aff z tier r�•.•. „, -•..�, FUND TRANSFERS OUT 1.4% $16,272 CONTRACTUAL SERVICES DEBT SERVICE 1.44% 17.2% $197,900 $16,478 GENERAL OPERATIONS 0.4% $4,850 CAPITAL OUTLAY 0.4% $5,000 CITY OF CAPE GIRARDEAU, MISSOURI 333 ANNUAL BUDGET 2008- 2009 FLEET MANAGEMENT FUND BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $ - LICENSES AND PERMITS - INTERGOVERN REVENUE - SERVICE CHARGES 1,050,000 FINES AND FORFEITS - MISCELLANEOUS 18,110 OTHER FINANCING 209,099 TOTAL REVENUE $1,277,209 EXPENSE OBJECT: $649,240 PERSONNEL SERVICES $593,845 MATERIALS & SUPPLIES 317,837 CONTRACTUAL SERVICES 149,967 GENERAL OPERATIONS 2,968 CAPITAL OUTLAY 107,949 SPECIAL PROJECTS - DEBT SERVICE 9,052 TOTAL EXPENSES $1,181,618 FUND TRANSFERS IN 155,929 FUND TRANSFERS OUT 178,712 PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER)BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 2008-09 BUDGET 20,000 (20,000) 82,303 83,236 83,236 83,423 CITY OF CAPE GIRARDEAU, MISSOURI 334 ANNUAL BUDGET 2008 - 2009 1,054,171 1,113,764 1,130,000 31,056 1,000 18,272 200,684 - - $1,285,911 $1,114,764 $1,148,272 $611,828 $643,196 $649,240 246,047 251,075 258,345 172,368 196,065 197,900 6,319 4,850 4,850 5,620 18,645 5,000 17,498 - 16,478 $1,059,680 $1,113,831 $1,131,813 198,673 - 16,272 20,000 (20,000) 82,303 83,236 83,236 83,423 CITY OF CAPE GIRARDEAU, MISSOURI 334 ANNUAL BUDGET 2008 - 2009 FLEET MANAGEMENT FUND REVENUE 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET Internal Fleet Services $1,050,000 1,050,000 Interest on Overnight Investment: 3,383 Interest On Notes Receivable 14,727 1,113,764 18,110 Sale of City Property 11,283 Gain From Sale of Asset - Compensation for Damages 1,699 Other Loan Proceeds 195,000 Other Non -Operating Revenue 1,117 - 209,099 Transfers In - Public Safety Trust 155,929 - 155,929 - $1,433,138 2008-09 PROPOSED $1,054,171 $1,113,764 $1,130,000 1,054,171 1,113,764 1,130,000 1,728 1,000 2,000 29,328 - 16,272 31,056 1,000 18,272 3,130 - - 183,383 - - 14,171 - - 200,684 - - $1,285,911 $1,114,764 $1,148,272 CITY OF CAPE GIRARDEAU, MISSOURI 335 ANNUAL BUDGET 2008 - 2009 PERSONNEL COSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS CLASSIFICATION Regular Employees Public Works Director Assistant Public Works Director Public Works Administrative Officer Fleet Maintenance Coordinator Fleet Maintenance Supervisor Senior Mechanic Fleet Mechanic II Fleet Maintenance Svc Technician Administrative Assistant Administrative Technician Parts Technician Maintenance Worker TOTAL FLEET MANAGEMENT BUDGET BY MAJOR OBJECT 2007-2008 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED $593,845 $611,828 $643,196 $649,240 317,837 246,047 251,075 258,345 149,967 172,368 196,065 197,900 2,968 6,319 4,850 4,850 107,949 5,620 18,645 5,000 9,052 17,498 - 16,478 178,712 198,673 - 16,272 $1,360,330 $1,258,353 $1,113,831 $1,148,085 TOTAL PERSONNEL SERVICE BY POSITION FLEET MANAGEMENT 13.575 13.575 CITY OF CAPE GIRARDEAU, MISSOURI 336 ANNUAL BUDGET 2008 - 2009 2007-2008 2008-2009 SALARY RANGE FISCAL YEAR FISCAL YEAR 70,237 - 106,462 0.20 0.20 57,655 - 87,389 0.25 0.25 42,866 - 64,963 0.125 0.125 36,972 - 56,031 0.50 0.50 31,874 - 48,309 1 1 30,328 - 45,975 1 1 28,872 - 43,769 7 6 27,481 - 41,647 0 1 26,157 - 39,653 1.25 1.25 24,898 - 37,743 0.25 0.25 23,707 - 35,940 1 1 20,440 - 30,975 1 1 13.575 13.575 CITY OF CAPE GIRARDEAU, MISSOURI 336 ANNUAL BUDGET 2008 - 2009 EMPLOYEE BENEFITS FUND CITY OF CAPE GIRARDEAU, MISSOURI 337 ANNUAL BUDGET 2008 - 2009 EMPLOYEE BENEFITS FUND BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $ - LICENSES AND PERMITS - INTERGOVERN REVENUE - SERVICE CHARGES 2,462,153 FINES AND FORFEITS - MISCELLANEOUS 14,775 OTHER FINANCING - TOTAL REVENUE $2,476,928 EXPENSE OBJECT: PERSONNEL SERVICES $ - MATERIALS & SUPPLIES - CONTRACTUAL SERVICES 2,781,102 GENERAL OPERATIONS - CAPITAL OUTLAY - SPECIAL PROJECTS - DEBT SERVICE 218 TOTAL EXPENSES $2,781,320 FUND TRANSFERS IN - FUND TRANSFERS OUT 114,175 PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 2008-09 BUDGET 2,692,094 3,111,199 3,640,000 7,568 4,500 4,000 $2,699,662 $3,115,699 $3,644,000 2,865,083 3,115,699 3,640,000 839 - - $2,865,922 $3,115,699 $3,640,000 (243,500) 469,000 (530,059) (304,559) (304,559) (300,559) CITY OF CAPE GIRARDEAU, MISSOURI 338 ANNUAL BUDGET 2008 - 2009 CITY OF CAPE GIRARDEAU, MISSOURI 339 ANNUAL BUDGET 2008 - 2009 EMPLOYEE BENEFITS FUND REVENUE 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED Internal Health Prem. -Employee 2,079,088 2,357,010 2,707,647 3,200,000 Internal Health Prem. -Retiree 278,053 335,084 403,552 440,000 Internal Lager Ref Charge 105,012 - - - 2,462,153 2,692,094 3,111,199 3,640,000 Interest on Overnight Investment 13,799 5,327 4,500 4,000 Interest on Investments - 329 - - General Miscellaneous 976 1,912 - - 14,775 7,568 4,500 4,000 $2,476,928 $2,699,662 $3,115,699 $3,644,000 CITY OF CAPE GIRARDEAU, MISSOURI 339 ANNUAL BUDGET 2008 - 2009 EMPLOYEE BENEFITS BUDGET BY MAJOR OBJECT CITY OF CAPE GIRARDEAU, MISSOURI 340 ANNUAL BUDGET 2008 - 2009 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $ - $ - $ - $ - MATERIALS AND SUPPLIES - - - - CONTRACTUAL SERVICES 2,781,102 2,865,083 3,115,699 3,640,000 GENERAL OPERATIONS - - - - CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS - - - - DEBT PAYMENTS 218 839 - - TRANSFERS 114,175 - - - $2,895,495 $2,865,922 $3,115,699 $3,640,000 CITY OF CAPE GIRARDEAU, MISSOURI 340 ANNUAL BUDGET 2008 - 2009 RISK MANAGEMENT FUND CITY OF CAPE GIRARDEAU, MISSOURI 341 ANNUAL BUDGET 2008 - 2009 RISK MANAGEMENT FUND BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $ - LICENSES AND PERMITS - INTERGOVERN REVENUE - SERVICE CHARGES 451,062 FINES AND FORFEITS - MISCELLANEOUS 48,357 OTHER FINANCING - TOTAL REVENUE $499,419 EXPENSE OBJECT: 2,500 PERSONNEL SERVICES $ - MATERIALS & SUPPLIES - CONTRACTUAL SERVICES 614,891 GENERAL OPERATIONS 30,968 CAPITAL OUTLAY - SPECIAL PROJECTS - DEBT SERVICE - TOTAL EXPENSES $645,859 FUND TRANSFERS IN - FUND TRANSFERS OUT - PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 2008-09 BUDGET 2,800 120,000 646,297 769,097 769,097 769,097 CITY OF CAPE GIRARDEAU, MISSOURI 342 ANNUAL BUDGET 2008 - 2009 468,974 498,329 522,457 59,605 56,700 46,500 $528,579 $555,029 $568,957 - 5,000 2,500 582,930 515,029 541,457 24,970 35,000 25,000 $607,900 $555,029 $568,957 2,800 120,000 646,297 769,097 769,097 769,097 CITY OF CAPE GIRARDEAU, MISSOURI 342 ANNUAL BUDGET 2008 - 2009 RISK MANAGEMENT FUND REVENUE 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET Internal Work Comp Premium $451,062 451,062 Interest on Overnight Investments 41,525 Interest on Investments 6,832 48,357 2008-09 PROPOSED $468,974 $498,329 $522,457 468,974 498,329 522,457 49,907 45,000 40,000 9,698 11,700 6,500 59,605 56,700 46,500 $499,419 $528,579 $555,029 $568,957 CITY OF CAPE GIRARDEAU, MISSOURI 343 ANNUAL BUDGET 2008 - 2009 PERSONNEL COSTS MATERIALS AND SUPPLIES CONTRACTUAL SERVICES GENERAL OPERATIONS CAPITAL EXPENDITURES SPECIAL PROJECTS DEBT PAYMENTS TRANSFERS RISK MANAGEMENT BUDGET BY MAJOR OBJECT 2005-06 2006-07 ACTUAL ACTUAL 614,891 582,930 30,968 24,970 $645,859 $607,900 2007-08 BUDGET 5,000 515,029 35,000 $555,029 2008-09 PROPOSED 2,500 541,457 25,000 $568,957 CITY OF CAPE GIRARDEAU, MISSOURI 344 ANNUAL BUDGET 2008 - 2009 EQUIPMENT REPLACEMENT FUND CITY OF CAPE GIRARDEAU, MISSOURI 345 ANNUAL BUDGET 2008 m 2009 EQUIPMENT REPLACEMENT FUND BUDGET BY MAJOR OBJECT 2005-06 2006-07 2007-08 ACTUAL ACTUAL BUDGET REVENUE SOURCE: TAXES $ - LICENSES AND PERMITS - INTERGOVERN REVENUE - SERVICE CHARGES - FINES AND FORFEITS - MISCELLANEOUS 283,626 OTHER FINANCING 50,745 TOTAL REVENUE $334,371 EXPENSE OBJECT: PERSONNEL SERVICES $ - MATERIALS & SUPPLIES 7,673 CONTRACTUAL SERVICES - GENERAL OPERATIONS - CAPITAL OUTLAY 69,479 SPECIAL PROJECTS - DEBT SERVICE 167,813 TOTAL EXPENSES $244,965 FUND TRANSFERS IN 41,956 FUND TRANSFERS OUT - PROJECTED REVENUE OVER(UNDER) BUDGET PROJECTED EXPENDITURES UNDER(OVER) BUDGET RESERVED FUND BALANCE DECREASE(INCREASE) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE) BEGINNING UNRESERVED FUND BALANCE ENDING UNRESERVED FUND BALANCE EMERGENCY RESERVE FUND 2008-09 BUDGET 306,436 317,908 304,384 177,066 20,100 12,000 $483,502 $338,008 $316,384 17,999 - - 249,125 .135,610 526,828 77,340 - - $344,464 $135,610 $ 526,828 48,615 - - - - 85,263 28,900 (150,000) 1,552,066 1,633,364 1,633,364 1,337,657 CITY OF CAPE GIRARDEAU, MISSOURI 346 ANNUAL BUDGET 2008 - 2009 EQUIPMENT REPLACEMENT FUND REVENUE 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED Interest on Overnight Investments $45,959 $70,318 $63,000 $60,000 Interest on Interfund Advances 3,008 1,541 - - Lease Revenue 234,659 234,577 254,908 244,384 283,626 306,436 317,908 304,384 Proceeds from Sale of Assets 21,400 116,235 20,100 2,000 Proceeds from Trade-in of Assets - 30,000 - 10,000 Advance repayments 29,345 30,831 - - 50,745 177,066 20,100 12,000 Transfer -General Fund 41,956 28,615 - - Transfer -Health - 20,000 - - 41,956 48,615 - - $376,327 $532,117 $338,008 $316,384 CITY OF CAPE GIRARDEAU, MISSOURI 347 ANNUAL BUDGET 2008 - 2009 EQUIPMENT REPLACEMENT BUDGET BY MAJOR OBJECT CITY OF CAPE GIRARDEAU, MISSOURI 348 ANNUAL BUDGET 2008 - 2009 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS $ - $ - $ - $ - MATERIALS AND SUPPLIES 7,673 17,999 - - CONTRACTUAL SERVICES - - - - GENERAL OPERATIONS - - - - CAPITAL EXPENDITURES 69,479 249,125 135,610 526,828 SPECIAL PROJECTS - - - - DEBT PAYMENTS 167,813 77,340 - - TRANSFERS - - - 85,263 $244,965 $344,464 $135,610 $ 612,091 CITY OF CAPE GIRARDEAU, MISSOURI 348 ANNUAL BUDGET 2008 - 2009 CITY OF CAPE GIRARDEAU, MISSOURI 349 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 350 ANNUAL BUDGET 2008 - 2009 SPECIAL PROJECTS Conv/Tourism Proiects Economic Development -River Campus $ 1,004,656 $ 1,105,109 $ 1,102,200 $ 1,143,100 All American City Presentation 46,664 - - - Interchange Landscaping - - 75,000 - Tourism Projects 70,263 168,055 10,000 31,763 Total $ 1,121,583 $ 1,273,164 $ 1,187,200 $ 1,174,863 Airport Proiects Community Development Project $ 7,960 $ 5,488 $ 7,500 $ 7,500 Other Projects 126,893 171,924 - - Special Event Costs 136,690 168,458 120,000 45,000 Total $ 271,543 $ 345,870 $ 127,500 $ 52,500 Park Projects League Events 2005-06 2006-07 2007-08 2008-09 $ ACTUAL ACTUAL BUDGETED PROPOSED General Projects 29,386 37,979 City Training Library $ 53 $ - $ 200 $ 200 Records Preservation Project 6,545 (1,998) 5,000 4,000 Employee Awards and Recognition 5,905 5,807 5,900 6,740 Historic Preservation Project 1,014 6,809 1,200 1,200 Highway Safety (Nongrant) 3,372 (227) - - Team Spirit Grant 73,629 76,477 84,000 94,000 Safe Communities Expense 23,399 28,202 40,000 40,000 Community Trials Initiative Grant 1,027 1,527 - - GREAT Grant 3,493 - - - Police Specialized Training 19,958 20,981 20,000 20,000 First Responder - 931 - - Fire Specialized Training 38,136 6,664 5,000 6,000 Emergency Preparedness 1,302 1,511 1,500 1,600 Community Development Project 69,982 110,206 53,500 47,000 1-55 Ramp Beautification 116,132 265 - - AII American City Presentation - 196 - - Economic Development -General 64,472 65,934 67,600 67,433 Economic Development Projects 13,288 12,672 15,000 15,000 Public Transportation 337,380 70,144 90,000 110,000 Fire Prevention Grants 23,497 - - - Caruthersville Cleanup 455 6,461 - - Master Plan 2,136 - - - Total $ 805,175 $ 412,562 $ 388,900 $ 413,173 Conv/Tourism Proiects Economic Development -River Campus $ 1,004,656 $ 1,105,109 $ 1,102,200 $ 1,143,100 All American City Presentation 46,664 - - - Interchange Landscaping - - 75,000 - Tourism Projects 70,263 168,055 10,000 31,763 Total $ 1,121,583 $ 1,273,164 $ 1,187,200 $ 1,174,863 Airport Proiects Community Development Project $ 7,960 $ 5,488 $ 7,500 $ 7,500 Other Projects 126,893 171,924 - - Special Event Costs 136,690 168,458 120,000 45,000 Total $ 271,543 $ 345,870 $ 127,500 $ 52,500 Park Projects League Events $ 7,961 $ 9,019 $ 10,150 $ 10,150 Special Events Costs 29,386 37,979 35,000 39,000 Other Recreation Projects 3,250 3,266 3,400 3,400 Total $ 40,597 $ 50,264 $ 48,550 $ 52,550 Capital Improvement Sales Tax Economic Development Projects $ 154,719 $ 134,597 $ 155,000 $ 145,000 Total $ 154,719 $ 134,597 $ 155,000 $ 145,000 CITY OF CAPE GIRARDEAU, MISSOURI 351 ANNUAL BUDGET 2008 - 2009 SPECIAL PROJECTS 2005-06 ACTUAL Housinq Development Grants MHDA-2007 Home Repair Opportunity Gi $ - Jefferson Bloomfield Housing Rehab - Health 2006-07 Special Animal Control Project $ 2,841 First Responder ACTUAL 11,829 Land Maint: Flood Buyout Property $ 14,700 Total $ 29,370 CDBG Projects 36,237 Economic Devi. -Grow Missouri Fd $ - Jefferson Bloomfield Housing Rehab $ 755 Total $ 755 Sewer Projects $ 2,378 Sewer Treatment Maint. Project $ 61,089 Sewer Inflow and Infiltration Prevention 140,459 Other Projects 12,000 - Total $ 201,548 Water Projects 20,000 Meter Replacement Program $ 35,528 Total $ 35,528 Solid Waste Projects $ 2,772 Leaf Collection $ 64,307 Public Education (755) 18,778 Total $ 83,085 Golf Projects 2,017 $ Special Events $ 8,870 Total $ 8,870 Softball Complex Projects $ 41,500 Leagues $ 3,302 Tournaments 665 Total $ 3,967 TOTAL SPECIAL PROJECTS $ 2,756,740 CITY OF CAPE GIRARDEAU, MISSOURI 352 ANNUAL BUDGET 2008 - 2009 2006-07 2007-08 2008-09 ACTUAL BUDGETED PROPOSED $ 37,414 $ 150,000 $ 250,000 36,237 510,000 - $ 73,651 $ 660,000 $ 250,000 $ 2,378 $ 2,500 $ 1,500 13,353 12,000 12,000 15,552 20,000 16,000 $ 31,283 $ 34,500 $ 29,500 $ 2,772 $ - $ - (755) - - $ 2,017 $ - $ - $ 54,390 $ 27,700 $ 41,500 162,448 - - - - 42,143 $ 216,838 $ 27,700 $ 83,643 $ 69,113 $ 110,000 $ 115,000 $ 69,113 $ 110,000 $ 115,000 $ 59,577 $ 58,500 $ 58,500 24,199 30,000 40,000 $ 83,776 $ 88,500 $ 98,500 $ 9,893 $ 9,700 $ 9,700 $ 9,893 $ 9,700 $ 9,700 $ 3,505 $ 4,800 $ 4,800 84 2,980 1,000 $ 3,589 $ 7,780 $ 5,800 $ 2,706,617 $ 2,845,330 $ 2,430,229 CITY OF CAPE GIRARDEAU, MISSOURI 352 ANNUAL BUDGET 2008 - 2009 CAPITAL PROJECTS 2005-06 2006-07 2007-08 2008-09 ACTUAL ACTUAL BUDGET PROPOSED Downtown Business District - Improvements -Special Business 276,621 District $ - Total $ - Motor Fuel Projects 15,000 Traffic Signal Upgrade $ 200 Relocate Vantage Dr. at Farrar 924 River Mural Walkway 18,317 Old Mississippi Bridge Overlook 80,542 Kingshighway/Cape Rock Rt. 1,548 Turn Lane 64,081 Main Street Parking Lot 17,731 City Hall Parking Lot Expansion 138,957 Kiwanis Park Parking Areas 31,219 Silver Springs Road Roundabout - Paving Old Lorimier Cemetery - Washington Park Parking Lot - Left Turn Lane @ Rt K - & Notre Dame (11,234) Total $ 340,737 Capital Improvement Sales Tax - Ranchito Street Improvements $ 483 Peach Tree Street 24,974 Detention Basin Flood Monitor - Themis Street Improvements 20,739 Whitner and Silver Springs 9,395 Detention Basin McGuire 23,447 Aquamsi Street Drainage Project - Total $ 79,038 Public Safety Trust - Police Station Renovation $ 51,338 Fire Station #3 Relocation 2,291,373 Land for Future Fire Station 180,613 Fire Station Renovations 130,825 $ 2,654,149 General Capital Imp. Projects - New Public Works Headquarters $ 276,621 Taxiway A Rehab -Taxiway D to 10,000 Terminal Apron 11,246 Rehab Runway 02-20/Taxiway A 15,000 Intersection 6,743 Rehab Runway 10-28/02-20 Intersection 17,086 Runway 10 Safety Area - Enhancement 1,548 Rehabilitate Fuel Farm Ramp 471,530 Pavement 9,093 MODOT- Replace Airfield - Downtown Cape Historic Lighting 219,461 Proj - Land for Airport Expansion 243,564 FBO/General Aviation 39,831 Total $ 605,732 $ - $ 15,000 $ 10,000 $ - $ 15,000 $ 10,000 $ (110) $ - $ 130,000 471,530 - - 219,461 - - 24,637 - - 16,819 - - 4,135 - - 33 - - $ 736,505 $ - $ 130,000 - 153,700 - 70,877 - - 2,974 - - 23,447 - - 71,229 - - $ 168,527 $ 153,700 $ - $ 88,117 $ - $ - 139,888 - - 312,914 - - $ 540,919 $ - $ - $ 24,771 $ - $ - 80,640 - - 27,502 - - 47,275 - - 44,512 - - $ 224,700 CITY OF CAPE GIRARDEAU, MISSOURI 353 ANNUAL BUDGET 2008 - 2009 CAPITAL PROJECTS 2005-06 ACTUAL STP -U Proiects 2006-07 Technology Park Drive $ 85,950 Total $ 85,950 CDBG Projects PROPOSED $ Housing Rehabilitation $ 121,586 Total $ 121,586 Street Assessment Projects $ 2,400,000 Linden Street $ 480,503 Minnesota: Bloomfield to College $ 17,877 Sussex Dr.: Wyandotte Acres to - $ Perrville Road $ 25,167 Commercial St. Reconstruction: - $ Walnut St. to Hickory 11,432 Lombardo Dr. - Box Culvert 106,834 $ Addition and Street Realignment $ 360 Farrar Dr. Service Road (244) 694 City Hall to Federal Court House - Connector St. 8,444 14 Walnut St. Reconst. and 5,821 Kell Farm Drive 2 4,356 Arnold Drive 4,689 Abby Road 2 - Total $ 550,913 Park Improvements 1,778 North Park Trail $ - Mississippi Riverwalk III 116,816 - Mississippi Riverwalk IV $ - General Park Development - Lexington Trace Sidewalk Constn (27,538) Total $ (27,538) Enterprise Funds Projects - 1/1 Program $ 123,377 Sewer District Construction - 8,627 Other Sewer Projects 6,817 Main Extensions for - - Middle Merriwether Sewer 30,592 2" Water Main Replacement - - Downtown 12" Water Main 317,517 Water Distribution Improvements - - Cape /Jackson Wtr System $ 979,100 Interconnect - 51,702 Replacement of Sludge $ 77,710 Thickener Turntable 150,000 - Public Works Site Improvements 337,330 Total $ 875,962 CITY OF CAPE GIRARDEAU, MISSOURI 354 ANNUAL BUDGET 2008 - 2009 2006-07 2007-08 2008-09 ACTUAL BUDGET PROPOSED $ - $ 2,400,000 $ - $ - $ 2,400,000 $ - $ 123,505 $ - $ - $ 123,505 $ - $ - $ 106,834 $ - $ - (244) - - 8,444 91,100 - 2 - - 2 - - 1,778 - - $ 116,816 $ 91,100 $ - $ 42,469 $ 487,700 $ - 40,182 491,400 - 117 - 21,622 - - 1,000 - - $ 105,390 $ 979,100 $ - $ 77,710 $ 150,000 $ 150,000 113,063 - - 129,617 160,000 100,000 - 100,000 105,000 321,868 - - - 100,000 105,000 (9,508) - - - 75,000 78,750 71 - - 64,451 - - 9,228 2,500 - $ 706,500 $ 587,500 $ 538,750 CITY OF CAPE GIRARDEAU, MISSOURI 354 ANNUAL BUDGET 2008 - 2009 CAPITAL PROJECTS 2005-06 ACTUAL Transportation Sales Tax 2007-08 Fountain:Morgan Oak to William $ 1,864 Street, Curb, Gutter Program 463,920 Existing Street Paving Program 265,898 Sidewalk Reconstruction 12,005 New Sidewalk Construction 14,854 Street Light Program 315,502 LaSalle Ave 1-55 @ New Cape - 130,105 Jackson Interchange 274,621 Independence St Widening 246,874 Independence: Pacific to Sprigg 1,928 Bloomfield Rd: Siemers to 250,000 Stonebridge 960,039 Broadway Widening/Improv: 275,853 Perry to Houck 321,731 Silver Springs/Kingshighway - Traffic Signal Intersection 210,148 Mount Auburn Road - Phase IV 106,522 Broadway Clark Intersection 33,147 Siemers Drive & Lambert Traffic 784,171 Signal 9,300 Vantage Dr. - Kingshighway to - Scenic Drive 146 Mount Auburn Road - - Independence to KingHighway 107,801 Siemers Drive & Bloomfield 19,804 Traffic Signal - Bloomfield & Mount Auburn - Traffic Signal - Mount Auburn & Drs. Park Traffic - Signal - Armstrong Drive - Big Bend Rd/ Mason-Main/Mill- - Cape Rock Dr. - Mount Auburn -Independence to - Kingshighway - Total $ 3,346,300 TOTAL CAPITAL PROJECTS $ 8,632,829 2006-07 2007-08 2008-09 ACTUAL BUDGET PROPOSED $ 129,278 $ 800,000 $ 815,000 330,430 375,000 475,000 90,526 800,000 845,000 130,105 150,000 160,000 408,931 - - 13,178 - 250,000 4,540 3,220,800 1,775,000 275,853 359,300 - 40,705 - - 1,808,195 - - (5,689) - - 784,171 - - 406,446 - - 103,647 - - 182,535 - - 19,804 1,750,000 - 95,435 - - 111,758 - - 103,688 - - 228,113 - - 207,689 - - - - 725,000 $ 5,469,338 $ 7,455,100 $ 5,045,000 $ 8,192,200 $ 11,681,500 $ 5,723,750 CITY OF CAPE GIRARDEAU, MISSOURI 355 ANNUAL BUDGET 2008 - 2009 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF CAPE GIRARDEAU, MISSOURI 356 ANNUAL BUDGET 2008 - 2009 Administrative City Manager City Attorney Human Resources Finance ConventionNisitors Bureau Public Awareness Airport Operations FBO Operations Airport Total Ifelf_11 Development Services Planning Inspection Engineering TOTAL Parks and Recreation Park Maintenance Cemetery Facility Maintenance Arena Building Maintenance Central Pool Capaha Pool Recreation Osage Park Golf Course Softball Complex TOTAL Public Safety Municipal Court Health Police Fire TOTAL Internal Service Data Processing Fleet TOTAL CITY OF CAPE GIRARDEAU, MISSOURI 357 ANNUAL BUDGET 2008 - 2009 AUTHORIZED POSITIONS SUMMARY Full Time Equivalents (FTE's) Actual Actual Actual Actual Actual Actual Proposed 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 3.00 3.00 3.00 2.84 2.34 3.34 3.34 3.00 3.00 3.38 3.38 3.38 3.38 3.38 4.00 4.00 4.00 4.33 4.33 3.33 3.33 9.00 9.00 7.75 7.75 7.75 7.75 7.75 5.60 0.00 0.00 0.00 0.00 0.00 0.00 1.52 1.46 1.45 1.46 1.46 1.45 1.45 9.87 9.29 9.49 9.49 9.49 9.29 9.29 6.50 6.63 7.30 5.91 5.91 7.30 7.30 16.37 15.92 16.79 15.39 15.40 16.59 16.59 42.49 36.38 36.36 35.15 34.66 35.84 35.84 8.00 8.00 8.00 8.00 8.34 8.00 6.34 8.00 8.00 8.00 8.00 8.33 8.00 7.33 18.31 18.31 17.31 17.96 18.29 18.96 18.24 34.31 34.31 33.31 33.96 34.96 34.96 31.91 21.70 21.70 21.22 21.22 21.70 21.15 22.49 4.82 4.82 4.82 4.83 5.16 5.00 4.67 3.41 3.41 3.00 3.00 3.00 3.00 3.00 4.02 4.02 3.90 3.66 3.66 3.66 3.71 11.45 11.45 10.71 11.47 11.56 10.69 10.69 3.61 3.61 3.02 3.75 3.75 3.97 3.60 10.79 10.79 10.13 10.00 10.19 9.90 11.22 8.19 8.19 8.39 8.54 8.71 8.69 8.80 10.68 10.68 10.52 10.51 10.51 10.52 10.39 10.47 10.47 10.29 10.58 10.58 10.67 11.24 89.14 89.14 86.00 87.56 88.82 87.25 89.81 6.60 6.60 6.60 5.60 6.00 6.00 5.00 3.00 3.00 3.00 3.00 3.00 3.52 3.52 98.13 99.00 100.00 100.00 88.75 89.00 90.50 59.00 59.00 59.00 62.00 73.25 73.96 76.96 166.73 167.60 168.60 170.60 171.00 172.48 175.98 2.00 2.00 2.00 2.00 2.00 2.00 2.00 13.25 13.25 14.33 13.58 13.58 13.58 13.58 15.25 15.25 16.33 15.58 15.58 15.58 15.58 CITY OF CAPE GIRARDEAU, MISSOURI 357 ANNUAL BUDGET 2008 - 2009 AUTHORIZED POSITIONS SUMMARY Full Time Equivalents (FTE's) CITY OF CAPE GIRARDEAU, MISSOURI 358 ANNUAL BUDGET 2008 - 2009 Actual Proposed Actual Actual Actual Actual Proposed 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 Public Works Street 24.46 24.46 22.90 23.52 22.95 23.95 24.26 Sewer Stormwater 7.12 7.12 6.62 6.43 6.31 6.31 6.31 Sludge 3.00 3.00 3.00 3.00 3.00 3.00 3.00 Wastewater Operations 14.00 14.00 11.92 11.85 11.85 11.85 11.85 Line Maintenance 7.00 7.25 8.83 9.69 9.69 9.69 9.69 Sewer Total 31.12 31.37 30.37 30.97 30.85 30.85 30.85 Water 2.00 2.00 2.62 2.73 2.73 2.98 2.96 Solid Waste Transfer Station 4.00 4.00 4.17 3.50 3.50 3.50 3.50 Residential 13.25 13.25 15.78 16.23 17.23 17.23 17.23 Commercial Landfill Recycling 8.00 8.00 8.54 9.75 8.75 8.75 8.75 Solid Waste Total 25.25 25.25 28.49 29.48 29.48 29.48 29.48 TOTAL 85.50 85.75 84.38 86.69 86.01 87.26 87.55 TOTAL IFTE'S 433.42 428.43 424.98 429.54 431.03 433.37 436.67 CITY OF CAPE GIRARDEAU, MISSOURI 358 ANNUAL BUDGET 2008 - 2009 * All tax rates are presented per $100 of assessed valuation. CITY OF CAPE GIRARDEAU, MISSOURI 359 ANNUAL BUDGET 2008 - 2009 TAX RATE ANALYSIS* Fiscal General Library Health 65 Parks & 1984 Bldg. Total Business Year Fund Fund Fund Airport Recreation Bonds Levy District 1963-64 0.8700 0.1300 0.0700 0.06 0.17 1.3000 1964-65 0.8700 0.1400 0.0600 0.05 0.17 1.2900 1965-66 0.8700 0.2000 0.0600 0.19 0.17 1.4900 1966-67 0.8700 0.2000 0.0600 0.19 0.17 1.4900 1967-68 0.8700 0.2000 0.0600 0.19 0.13 1.4500 1968-69 0.9600 0.2000 0.0600 0.19 1.4100 1969-70 0.9600 0.2000 0.0600 0.19 1.4100 1970-71 0.5000 0.2000 0.0600 0.19 0.9500 1971-72 0.5000 0.2000 0.0600 0.09 0.8500 1972-73 0.5000 0.2000 0.0600 0.09 0.8500 1973-74 0.5000 0.2000 0.0600 0.08 0.8400 1974-75 0.4400 0.1800 0.0500 0.07 0.7400 1975-76 0.4400 0.2000 0.0500 0.07 0.7600 1976-77 0.4300 0.2000 0.0600 0.05 0.7400 1977-78 0.4200 0.2000 0.0700 0.05 0.7400 1978-79 0.4200 0.2000 0.0700 0.05 0.7400 1979-80 0.4200 0.2000 0.0700 0.05 0.7400 1980-81 0.4200 0.2000 0.0700 0.05 0.7400 1981-82 0.4200 0.2000 0.0500 0.05 0.7200 1982-83 0.4200 0.2000 0.0500 0.05 0.7200 1983-84 0.4200 0.2000 0.0500 0.05 0.7200 1984-85 0.4200 0.2000 0.0500 0.05 0.7200 0.8500 1985-86 0.3000 0.1400 0.0400 0.4800 0.8500 1986-87 0.3000 0.1400 0.0400 0.10 0.5800 0.8500 1987-88 0.3000 0.1400 0.0400 0.10 0.5800 0.8500 1988-89 0.3000 0.1400 0.0400 0.10 0.5800 0.8500 1989-90 0.3000 0.1400 0.0400 0.10 0.5800 0.7700 1990-91 0.3000 0.1400 0.0400 0.10 0.5800 0.7700 1991-92 0.3000 0.1400 0.0400 0.10 0.5800 0.8000 1992-93 0.3100 0.1500 0.0400 0.10 0.6000 0.8000 1993-94 0.3200 0.1600 0.0500 0.10 0.6300 0.8000 1994-95 0.3200 0.1600 0.0500 0.10 0.6300 0.8000 1995-96 0.3200 0.1600 0.0500 0.10 0.6300 0.8000 1996-97 0.3300 0.1700 0.0600 0.10 0.6600 0.8000 1997-98 0.3200 0.1700 0.0600 0.10 0.6500 0.7900 1998-99 0.3200 0.1700 0.0600 0.10 0.6500 0.7900 1999-00 0.3200 0.1700 0.0600 0.10 0.6500 0.7900 2000-01 0.3200 0.1700 0.0600 0.10 0.6500 0.7900 2001-02 0.3128 0.1664 0.0586 0.10 0.6378 0.7838 2002-03 0.3135 0.1665 0.0587 0.10 0.6387 0.7793 2003-04 0.3135 0.1665 0.0587 0.10 0.6387 0.7605 2004-05 0.3135 0.1665 0.0587 0.5387 0.7576 2005-06 0.3135 0.1665 0.0587 0.5387 0.7576 2006-07 0.3135 0.1665 0.0587 0.5387 0.7576 2007-08 0.2991 0.3090 0.0560 0.6641 0.6763 * All tax rates are presented per $100 of assessed valuation. CITY OF CAPE GIRARDEAU, MISSOURI 359 ANNUAL BUDGET 2008 - 2009 ASSESSED VALUE OF TAXABLE PROPERTY Fiscal Real Personal Merchants & R. R. & Percent of Year Estate Property Manufacturing Utilities Total Change 1964-65 $32,223,860 $6,202,220 $3,505,020 $1,392,456 $43,323,556 1965-66 34,412,340 6,649,080 3,640,340 1,505,642 46,207,402 6.7% 1966-67 35,604,340 7,332,440 3,715,960 1,753,515 48,406,255 4.8% 1967-68 38,355,900 8,082,200 3,832,540 2,031,867 52,302,507 8.0% 1968-69 42,186,000 8,237,220 4,198,580 2,224,729 56,846,529 8.7% 1969-70 43,981,400 8,668,680 4,102,600 2,441,012 59,193,692 4.1% 1970-71 45,439,880 8,863,100 4,274,420 2,626,754 61,204,154 3.4% 1971-72 47,000,480 9,786,720 4,345,800 2,783,860 63,916,860 4.4% 1972-73 50,059,300 9,764,480 4,619,500 2,930,205 67,373,485 5.4% 1973-74 54,712,920 10,686,700 5,286,160 3,110,970 73,796,750 9.5% 1974-75 63,400,200 11,756,920 5,874,980 3,474,335 84,506,435 14.5% 1975-76 65,330,200 11,923,720 6,057,040 4,068,333 87,379,293 3.4% 1976-77 68,883,290 11,810,410 6,305,540 4,235,363 91,234,603 4.4% 1977-78 73,046,700 10,338,290 6,491,940 4,340,871 94,217,801 3.3% 1978-79 78,801,900 12,395,315 6,679,400 5,006,308 102,882,923 9.2% 1979-80 80,342,400 13,123,035 6,684,900 4,880,684 105,031,019 2.1% 1980-81 84,762,810 13,660,940 6,651,520 5,412,522 110,487,792 5.2% 1981-82 98,001,550 13,749,508 6,764,940 5,330,614 123,846,612 12.1% 1982-83 98,615,210 13,389,800 12,915,080 5,421,885 130,341,975 5.2% 1983-84 100,419,370 14,837,940 12,608,280 4,198,382 132,063,972 1.3% 1984-85 99,992,640 13,586,410 13,048,370 13,844,701 140,472,121 6.4% 1985-86 156,607,540 28,628,085 19,026,515 204,262,140 45.4% 1986-87 161,046,740 29,644,440 20,464,762 211,155,942 3.4% 1987-88 165,181,180 29,852,921 20,611,933 215,646,034 2.1% 1988-89 169,915,310 30,499,772 20,331,289 220,746,371 2.4% 1989-90 177,974,550 32,833,840 20,697,281 231,505,671 4.9% 1990-91 181,481,140 32,995,384 20,683,803 235,160,327 1.6% 1991-92 184,638,910 40,378,970 21,491,906 246,509,786 4.8% 1992-93 188,852,960 42,109,675 22,146,745 253,109,380 2.7% 1993-94 195,809,200 45,126,875 17,950,900 258,886,975 2.3% 1994-95 203,600,210 51,733,340 19,113,775 274,447,325 6.0% 1995-96 208,809,260 61,421,730 18,527,925 288,758,915 5.2% 1996-97 215,300,380 69,259,255 19,044,414 303,604,049 5.1% 1997-98 245,894,550 72,237,580 19,406,348 337,538,478 11.2% 1998-99 251,356,660 74,549,645 19,905,580 345,811,885 2.5% 1999-00 260,802,360 77,883,292 20,345,362 359,031,014 3.8% 2000-01 269,016,020 85,006,163 21,291,449 375,313,632 4.5% 2001-02 296,023,850 87,066,979 22,577,736 405,668,565 8.1% 2002-03 302,459,240 86,673,333 21,998,931 411,131,504 1.3% 2003-04 314,074,280 82,030,473 21,820,611 417,925,364 1.7% 2004-05 321,044,100 80,569,040 23,284,355 424,897,495 1.7% 2005-06 346,656,300 85,331,600 15,302,627 447,290,527 5.3% 2006-07 361,998,920 94,755,320 15,006,408 471,760,648 5.5% 2007-08 408,385,280 97,850,863 15,766,380 522,002,523 10.6% Average Change 6.1% 5 Year Average Change 4.9% CITY OF CAPE GIRARDEAU, MISSOURI 360 ANNUAL BUDGET 2008 - 2009 What Does a City Property Owner Pay? School City Other 7.1% 6.5% ary .,.�% Year Gltv Road/Bridge School Library Other Total 1984 0.5200 0.3500 3.3200 0.2000 0.2300 4.6200 1985 0.3400 0.2500 2.3400 0.1400 0.1700 3.2400 1986 0.4400 0.2500 2.3600 0.1400 0.2700 3.4600 1987 0.4400 0.2500 2.4600 0.1400 0.2700 3.5600 1988 0.4400 0.2500 2.9200 0.1400 0.2700 4.0200 1989 0.4400 0.2500 2.8400 0.1400 0.2700 3.9400 1990 0.4400 0.2500 2.8300 0.1400 0.2700 3.9300 1991 0.4400 0.2600 2.8500 0.1400 0.3200 4.0100 1992 0.4500 0.2600 2.8700 0.1500 0.3200 4.0500 1993 0.4700 0.2700 2.8700 0.1600 0.3200 4.0900 1994 0.4700 0.2700 2.8600 0.1600 0.3200 4.0800 1995 0.4700 0.2800 2.8800 0.1600 0.3400 4.1300 1996 0.4900 0.2800 2.8800 0.1700 0.3400 4.1600 1997 0.4800 0.2700 3.3800 0.1700 0.3400 4.6400 1998 0.4800 0.2700 3.4100 0.1700 0.3400 4.6700 1999 0.4800 0.2700 3.4100 0.1700 0.3400 4.6700 2000 0.4800 0.2700 3.4100 0.1700 0.3400 4.6700 2001 0.4714 0.2639 3.9900 0.1664 0.3345 5.2262 2002 0.4722 0.2681 3.9900 0.1665 0.3410 5.2378 2003 0.4722 0.2681 3.9900 0.1665 0.3410 5.2378 2004 0.3722 0.2681 4.1600 0.1665 0.3410 5.3078 2005 0.3722 0.2681 4.1600 0.1665 0.3410 5.3078 2006 0.3722 0.2681 4.1567 0.1665 0.3410 5.3045 2007 0.3551 0.0000 4.0284 0.3090 0.3287 5.0212 The reduction in tax rates in 1985 is a direct result of reassessment. At the present, the County assesses residential property at 19% of its actual value (as determined by Missouri statutes.) In 2007, the City's tax levy was .3551 per $100 of assessed valuation. An individual who owns a home with an actual value of $100,000 will pay the following tax to the City: $100,000 x 19% = $19,000 Assessed Valuation $19,000/100 =190 x.3551 = $67.47 (City Property Tax) CITY OF CAPE GIRARDEAU, MISSOURI 361 ANNUAL BUDGET 2008 - 2009 CITY OF CAPE GIRARDEAU Debt Statement Certificates of Participation 2001 Certificates of Participation Outstanding Debt Net 2,365,000 281,500 2,083,500 Principal Service Debt Authorized 1,155,000 Balance Reserves Outstanding By State Revolving Fund Bonds 7,525,000 7,525,000 TOTAL CURRENT OUTSTANDING OBLIGATIONS $58,033,139 1991A Sewer SRF Bonds 1,105,000 1,105,000 Public Vote 1993A Sewer SRF Bonds 233,000 233,000 Public Vote 1995D Sewer SRF Bonds 3,987,139 3,987,139 Public Vote 1996D Sewer SRF Bonds 9,135,000 9,135,000 Public Vote 1998B Water SRF Bonds 18,480,000 18,480,000 Public Vote 2000B Sewer SRF Bonds 7,950,000 7,950,000 Public Vote 40,890,139 40,890,139 Revenue Bonds 2006A Waterworks Refunding Revenue Bonds 5,345,000 716,000 4,629,000 Public Vote 5,345,000 716,000 4,629,000 Leasehold Revenue Bonds 1999 Lease Purchase Financing Agreement 108,000 108,000 Council Election 2006 Lease Purchase Financing Agreement 1,800,000 1,800,000 Council Election 1,908,000 1,908,000 Certificates of Participation 2001 Certificates of Participation 2,365,000 281,500 2,083,500 Council Election 2,365,000 281,500 2,083,500 Special Obligation bonds 2002 Special Obligation Bonds 1,155,000 1,155,000 Council Election 2005 Special Obligation Bonds 6,370,000 6,370,000 Council Election 7,525,000 7,525,000 TOTAL CURRENT OUTSTANDING OBLIGATIONS $58,033,139 $997,500 $57,035,639 Computation of Legal Debt Margin Assessed Value $522,002,523 Legal Debt Margin: Legal Debt Margin -Debt limitation - 20 percent of total assessed value $104,400,505 1) 1) No General Obligation debt currently outstanding. CITY OF CAPE GIRARDEAU, MISSOURI 362 ANNUAL BUDGET 2008 - 2009 69 O N N N N N N N O O O O O O O 6 O 0 O O O O O 6 O O M M M M M M M M M M M M M M M M M M 0 (O O 0 O. 0 O O O 0 m CO 0 0 (0 (0 w 0 O O O O O O O O O O O O O O O O O O CITY OF CAPE GIRARDEAU, MISSOURI 363 ANNUAL BUDGET 2008 - 2009 M a M 0 t0 Q O M to M M �t O m n: "i n � C y O CO 00 �( to Oct a0 N 0 O N CO 0 i 00 N n N M 000 f` N M N n O (OM N 0 o 7 C 0 O 00 O O t0 O 00 M st O r O LL 0 0) O M f� V to 7 V' 00 toO � O 0 0 N m0 CO CC) t() N Lo CO to t() to V N c- -� O 00 to co to "t N n O M O 0) � N 00 M 't Q H h 0 N O'It M M O P N 0 It 'It V' 0 O (O � n M M (C V V (7q M r N N N M O W 0) 00 I-- n 00 r- n 0 0 M M N N 0M (A n M N 00 0 0 0 0 (D 0 0'* 7--t N 0 co CO N y V' o) 0 0) M M 00 0 O0 W co O V co O M (O O O 00 M n d' N 00 1�t -�t N n 0) 0) ct to •U (0 C 00 N to O O n V r O (5 r, a0 0) O 6 6 O 'tT M N O) mcl� t` M M N N M N N (M N N N M M M (0 cli 0 0 0 0 cli — — — — — — — — — N N O 69 W C N O 0 0 0 0 0 0 0 0 0 0 0 N N O •� 0 It O 0 0 0 (0 O O (0 00 M O Go N N n P� c'! P-1 M c - M U 4_- w O U to Nt N' to O N N 0 to M w M Nt (0 O O (0 0 0 0 0 0 0 0 0 0 00 M N N N N N N N N N N N N N It N N N C6 T O a E - v c m Q W a p m rT -6 0) 0) m 0) -It O 0) 0) 0) W 0) co 0) 0) N 0) 0) O C w O3 N r- N t- N (M V) f- N O N h N 'V' N ti O t` N It u) CO Ili OctO to to to a M M M N O O Nt t� C 00 C o m 4) CO r - ti M 0) to t� M O O I— M d1 to n M --d- M N > o O O to (0 to st co m M N N N to W y - 03 N Cal N N .- r a- .- — .- � .- LL 7 U 0 21 J � LL - O .Z W U) U p 0 0 0 0 0 O @ 7 W (00, ' Oct0000 N a00 o 0 0- o IY m -� .LL .61> 69 O N N N N N N N O O O O O O O 6 O 0 O O O O O 6 O O M M M M M M M M M M M M M M M M M M 0 (O O 0 O. 0 O O O 0 m CO 0 0 (0 (0 w 0 O O O O O O O O O O O O O O O O O O CITY OF CAPE GIRARDEAU, MISSOURI 363 ANNUAL BUDGET 2008 - 2009 M a M 0 t0 Q O M to M M �t O m 0 OD sF � N tT M M N 0 n to � C y O CO 00 �( to Oct a0 N 0 O N CO 0 i 0 to o 7 C 0 O 00 O O t0 O 00 M st O r O LL N 0 .- -I 00 0 oc 00 0 0 CO 0 m0 CO CC) t() N Lo CO to t() to V N c- 69 O N N N N N N N O O O O O O O 6 O 0 O O O O O 6 O O M M M M M M M M M M M M M M M M M M 0 (O O 0 O. 0 O O O 0 m CO 0 0 (0 (0 w 0 O O O O O O O O O O O O O O O O O O CITY OF CAPE GIRARDEAU, MISSOURI 363 ANNUAL BUDGET 2008 - 2009 o O N M V Iq O n C0 m N N N N N N N O O O O O O O O O O O O O O O O O O OOOOOOOOOOOOOOOOO O CITY OF CAPE GIRARDEAU, MISSOURI 364 ANNUAL BUDGET 2008 - 2009 c0 V c0 m O V O N co 00 n V O O M 0) W 0) f� N M co n O M r m n c0 M_ N O m O M n a O V V O In m V O O O O N �O (O c0 O c0 1I�q V N f� 0) M V 0) 0) to N co M V- O 1- IO N m V co co c0 r- N W V V V c0 O O n M M c0 V M M M e- N N N co O r N m co h n co ti n c0 c0 In M N N M W OM O COO)V 1� O aD V W m O O O CO O d) m O m O h V m c0 N o0 V M N O Ri Uy O O m 0 0 0 Iq O V 0) st c0 M n N n t0 O C OO M O V NO O m m W f� n O O Iq Cq V V M O n O O N r r r r .-- Lo co O O O O O O c c' 7 V V V a c0 M cM a) M O Q O O O O c0 co 0 0 0 0 0 m to M V) O n n n n V� N N N N N co V m Q n oi N NO O M co O N co cO m lq O T 'O N O Iq V c0 O N c0 0) tq M W n CO O O m ccM M O L V CA .- N N N N O On N m (M to O lq n V)M n r On co m m c0 co CMcl O V aOj O m M N m co 00 V V O m lq to n n m m 00 mN 0 In M n In O c0 O m V N m CO O V c0 W m ccm O O 1C0 N V O O c U0 O c0 M- O 0 1c0 co V co O co N m h pp m M In c0 c0 c0 (0 to 0) ao C) C 7 d c0 N V O 12 C V co O c6 N o cn O O >, U mo o � N 00 c�cC c o 0 0 Q y �• �, N co 00 U•- -' NE MM n L- O to O w U � O C) o D C N O O m c (6 E N (� y �co N Q N NN N M O m It co O O to C � It N oi cD , O Eani o M cMo (A N w w Q Mm CO °D y n IVn tOq (OO m o m n N tOq v o N O n M C0 V O c0 CO (O I V Cn O to O t0 O NI N r N <t 0 h It c0 c0W 7 O c0 M N O m I- x O M M Iq V N 0 O V V V c0 M W W m m W m a Cn tq n t% O O m m V V V CC) O In to V N .- — CO N V��� N Q t✓ N c00 W N O V o VO' IOq M c r st cl N o0 M m N o V 0 f: V .- 00 O N M W a)Ill 00 c0 C0 c0 m 0) Cn a) Go m e0 n st Cl) 00 O coC0 to M m m m m O M M M M co M m 00 O m M O CO CO cq N M 0) N N N N N f O o O N M V Iq O n C0 m N N N N N N N O O O O O O O O O O O O O O O O O O OOOOOOOOOOOOOOOOO O CITY OF CAPE GIRARDEAU, MISSOURI 364 ANNUAL BUDGET 2008 - 2009 DEBT SERVICE Schedule of Requirements STATE REVOLVING FUND Issue 1991A (1) Period Interest Principal Interest Total Ending Rate Due Due (2) Payments 12-01-08 29,959 29,959 06-01-09 6.875% 155,000 35,484 190,484 12-01-09 25,688 25,688 06-01-10 6.875% 165,000 25,438 190,438 12-01-10 21,150 21,150 06-01-11 6.875% 175,000 20,075 195,075 12-01-11 17,050 17,050 06-01-12 6.875% 190,000 15,100 205,100 12-01-12 11,894 11,894 06-01-13 6.875% 205,000 8,994 213,994 12-01-13 6,359 6,359 06-01-14 6.875% 215,000 (2,566) 212,434 6.875% $1,105,000 $214,625 $1,319,625 Weighted Average Life = 43.362 Months (1) 50% of gross interest is paid by state subsidy (2) Gross interest before subsidy. June payments includes .5% administrative fee. CITY OF CAPE GIRARDEAU, MISSOURI 365 ANNUAL BUDGET 2008 - 2009 DEBT SERVICE Schedule of Requirements STATE REVOLVING FUND Issue 1993A (1) Period Interest Principal Interest Total Ending Rate Due Due (2) Payments 07-01-08 5.25% 28,000 7,901 35,901 01-01-09 5,535 5,535 07-01-09 5.40% 30,000 6,970 36,970 01-01-10 4,725 4,725 07-01-10 5.40% 31,000 5,950 36,950 01-01-11 3,888 3,888 07-01-11 5.40% 33,000 4,896 37,896 01-01-12 2,997 2,997 07-01-12 5.40% 35,000 3,774 38,774 01-01-13 2,052 2,052 07-01-13 5.40% 37,000 2,584 39,584 01-01-14 1,053 1,053 07-01-14 5.40% 39,000 1,326 40,326 5.40% $233,000 $53,651 $286,651 Weighted Average Life = 38.627 Months (1) 70% of gross interest is paid by state subsidy (2) Gross interest before subsidy. July payments includes .7% administrative fee. CITY OF CAPE GIRARDEAU, MISSOURI 366 ANNUAL BUDGET 2008 - 2009 DEBT SERVICE Schedule of Requirements STATE REVOLVING FUND 1995D Issue (1) Period Interest Principal Interest Total Ending Rate Due Due (2) Payments 07-01-08 01-01-09 5.95% 946,770 1,163,166 2,109,936 07-01-09 01-01-10 6.05% 722,409 1,007,792 1,730,202 07-01-10 01-01-11 6.10% 413,574 648,016 1,061,590 07-01-11 01-01-12 6.15% 380,828 663,694 1,044,522 07-01-12 01-01-13 6.15% 354,978 677,640 1,032,618 07-01-13 01-01-14 6.20% 326,281 689,562 1,015,843 07-01-14 01-01-15 6.20% 303,920 700,291 1,004,211 07-01-15 01-01-16 6.25% 278,844 708,848 987,692 07-01-16 01-01-17 6.25% 259,535 716,762 976,298 $3,987,139 $6,975,772 $10,962,911 Weighted Average Life= 40.897 Months (1) Capital Appreciation Bonds, interest paid at maturity. (2) Includes .5% administrative fee CITY OF GAPE GIRARDEAU, M155OURI 367 ANNUAL BUDGET 2005 - ZU09 DEBT SERVICE Schedule of Requirements STATE REVOLVING FUND Issue 1996 (1) Period Interest Principal Interest Total Ending Rate Due Due (2) Payments 07-01-08 258,814 258,814 01-01-09 5.60% 715,000 304,358 1,019,358 07-01-09 239,337 239,337 01-01-10 5.70% 730,000 281,306 1,011,306 07-01-10 218,748 218,748 01-01-11 5.88% 745,000 257,061 1,002,061 07-01-11 192,554 192,554 01-01-12 5.88% 765,000 227,279 992,279 07-01-12 171,114 171,114 01-01-13 5.88% 780,000 202,014 982,014 07-01-13 149,298 149,298 01-01-14 5.88% 800,000 176,298 976,298 07-01-14 126,970 126,970 01-01-15 5.88% 875,000 149,970 1,024,970 07-01-15 102,608 102,608 01-01-16 5.90% 895,000 121,233 1,016,233 07-01-16 77,725 77,725 01-01-17 5.90% 920,000 86,875 1,006,875 07-01-17 52,353 52,353 01-01-18 5.90% 945,000 56,903 1,001,903 07-01-18 26,353 26,353 01-01-19 5.90% 965,000 21,178 986,178 5.89% $9,135,000 $3,500,346 $12,635,346 Weighted Average Life = 69.928 Months (1) 70% of gross interest is paid by state subsidy (2) Gross interest before subsidy. January payments includes .5% administrative fee. CITY OF CAPE GIRARDEAU, MISSOURI 368 ANNUAL BUDGET 2008 - 2009 DEBT SERVICE Schedule of Requirements STATE REVOLVING FUND Issue 1998B (1) Period Interest Principal Interest Total Ending Rate Due Due (2) Payments 07-01-08 455,238 455,238 01-01-09 4.30% 1,025,000 547,638 1,572,638 07-01-09 433,200 433,200 01-01-10 4.38% 1,080,000 520,475 1,600,475 07-01-10 409,575 409,575 01-01-11 5.25% 1,110,000 491,450 1,601,450 07-01-11 380,438 380,438 01-01-12 5.25% 1,215,000 456,763 1,671,763 07-01-12 348,544 348,544 01-01-13 5.25% 1,300,000 418,794 1,718,794 07-01-13 314,419 314,419 01-01-14 5.25% 2,350,000 378,169 2,728,169 07-01-14 252,731 252,731 01-01-15 5.25% 2,445,000 304,731 2,749,731 07-01-15 188,550 188,550 01-01-16 5.25% 2,550,000 201,300 2,751,300 07-01-16 121,613 121,613 01-01-17 4.50% 2,655,000 148,638 2,803,638 07-01-17 61,875 61,875 01-01-18 4.50% 2,750,000 75,625 2,825,625 4.91% $18,480,000 $6,509,763 $24,989,763 Weighted Average Life = 72.497 Months (1) 33.33% of gross interest is paid by state subsidy. (2) Gross interest before subsidy. January payments includes .5% administrative fee. CITY OF CAPE GIRARDEAU, MISSOURI 369 ANNUAL BUDGET 2008 - 2009 DEBT SERVICE Schedule of Requirements STATE REVOLVING FUND 2000B Issue (1) Period Interest Principal Interest Total Ending Rate Due Due (2) Payments 07/01/08 4.600% 145,000 254,653 399,653 01/01/09 211,568 211,568 07/01/09 4.625% 165,000 250,593 415,593 01/01/10 207,752 207,752 07/01/10 4.700% 185,000 245,952 430,952 01/01/11 203,404 203,404 07/01/11 5.500% 215,000 240,679 455,679 01/01/12 197,492 197,492 07/01/12 5.500% 230,000 233,692 463,692 01/01/13 191,167 191,167 07/01/13 5.000% 250,000 226,217 476,217 01/01/14 184,917 184,917 07/01/14 5.625% 275,000 218,717 493,717 01/01/15 177,183 177,183 07/01/15 5.625% 475,000 209,608 684,608 01/01/16 163,823 163,823 07/01/16 5.625% 555,000 193,873 748,873 01/01/17 148,214 148,214 07/01/17 5.300% 590,000 175,489 765,489 01/01/18 132,579 132,579 07/01/18 5.400% 1,590,000 156,904 1,746,904 01/01/19 89,649 89,649 07/01/19 5.450% 1,655,000 106,024 1,761,024 01/01/20 44,550 44,550 07/01/20 5.500% 1,620,000 52,650 1,672,650 5.452% $ 7,950,000 $ 4,517,345 $ 12,467,345 Weighted Average Life = 108.1 Months (1) 70% of gross interest is paid by state subsidy (2) Gross interest before subsidy. January payments includes .5% administrative fee. CITY OF CAPE GIRARDEAU, MISSOURI 370 ANNUAL BUDGET 2008 - 2009 DEBT SERVICE Schedule of Requirements WATERWORKS REFUNDING REVENUE BONDS 2006A Issue Period Interest Principal Interest Total Ending Rate Due Due Payments 09-01-08 105,825 105,825 03-01-09 4.00% 860,000 105,825 965,825 09-01-09 89,700 89,700 03-01-10 4.00% 890,000 89,700 979,700 09-01-10 71,900 71,900 03-01-11 4.00% 925,000 71,900 996,900 09-01-11 53,400 53,400 03-01-12 4.00% 965,000 53,400 1,018,400 09-01-12 34,100 34,100 03-01-13 4.00% 1,705,000 34,100 1,739,100 4.00% $5,345,000 $709,850 $6,054,850 Weighted Average Life= 35.963 Months CITY OF CAPE GIRARDEAU, MISSOURI 371 ANNUAL BUDGET 2008 - 2009 DEBT SERVICE Schedule of Requirements LEASE PURCHASE FINANCING AGREEMENT Montgomery Bank 1999 Issue Period Ending Interest Rate Principal Due Interest Due Total Payments 10/01/08 2,700 2,700 04/01/09 5.00% 34,000 2,700 36,700 10/01/09 1,850 1,850 04/01/10 5.00% 36,000 1,850 37,850 10/01/10 950 950 04/01/11 5.00% 38,000 950 38,950 5.00% 108,000 11,000 119,000 Weighted Average Life = 21.4 Months CITY OF CAPE GIRARDEAU, MISSOURI 372 ANNUAL BUDGET 2008 - 2009 DEBT SERVICE Schedule of Requirements LEASE PURCHASE FINANCING AGREEMENT Bank of America 2006 Issue (1) Period Ending Interest Rate (3) Principal Due Interest Due (2) Total Payments 07/01/08 4.05% 50,000 36,350 86,350 01/01/09 4.05% 50,000 35,729 85,729 07/01109 4.05% 50,000 34,142 84,142 01/01/10 4.05% 50,000 33,687 83,687 07/01/10 4.05% 50,000 32,134 82,134 01/01/11 4.05% 50,000 31,645 81,645 07/01/11 4.05% 50,000 30,125 80,125 01/01/12 4.05% 50,000 29,604 79,604 07/01/12 4.05% 50,000 28,272 78,272 01/01/13 4.05% 50,000 27,562 77,562 07/01/13 4.05% 50,000 26,109 76,109 01/01/14 4.05% 50,000 25,521 75,521 07/01/14 4.05% 50,000 24,100 74,100 01/01/15 4.05% 50,000 23,479 73,479 07/01/15 4.05% 50,000 22,092 72,092 01/01/16 4.05% 50,000 21,437 71,437 07/01/16 4.05% 50,000 20,195 70,195 01/01/17 4.05% 50,000 19,396 69,396 07/01/17 4.05% 50,000 18,075 68,075 01/01/18 4.05% 50,000 17,354 67,354 07/01/18 4.05% 50,000 16,067 66,067 01/01/19 4.05% 50,000 15,312 65,312 07/01/19 4.05% 50,000 14,058 64,058 01/01/20 4.05% 50,000 13,271 63,271 07/01/20 4.05% 50,000 12,117 62,117 01/01/21 4.05% 50,000 11,229 61,229 07/01/21 4.05% 50,000 10,042 60,042 01/01/22 4.05% 50,000 9,187 59,187 07/01/22 4.05% 50,000 8,033 58,033 01/01/23 4.05% 50,000 7,146 57,146 07/02/23 4.05% 50,000 6,058 56,058 01/02/24 4.05% 50,000 5,104 55,104 07/01/24 4.05% 50,000 4,017 54,017 01/01/25 4.05% 50,000 3,062 53,062 07/01/25 4.05% 50,000 2,008 52,008 01/01/26 4.05% 50,000 1,021 51,021 4.05% 1,800,000 674,740 2,474,740 Weighted Average Life = 105.0 Months (1) Schedule's interest reflects initial interest rate. (2) Varible rate based on an annual rate equal to the sum of the 30 -day LIBOR mutiplied by 60.938%, plus .0813%, or (ii) upon the occurance of an Event of Taxability or an Event of Default, an annual rate equal to the sum of the 30 -day LIBOR plus 2%, but in any case not to exceed 10% per annum. (3) Reflects varible rate as of 01/01/08. CITY OF CAPE GIRARDEAU, MISSOURI 373 ANNUAL BUDGET 2008 - 2009 DEBT SERVICE Schedule of Requirements CERTIFICATES OF PARTICIPATION 2001 Issue Period Interest Principal Interest Total Ending Rate Due Due (1) Payments 10-01-08 67,626 67,626 04-01-09 4.625% 130,000 67,626 197,626 10-01-09 64,620 64,620 04-01-10 4.800% 135,000 64,620 199,620 10-01-10 61,380 61,380 04-01-11 5.000% 140,000 61,380 201,380 10-01-11 57,880 57,880 04-01-12 6.000% 150,000 57,880 207,880 10-01-12 53,380 53,380 04-01-13 6.000% 160,000 53,380 213,380 10-01-13 48,580 48,580 04-01-14 6.000% 165,000 48,580 213,580 10-01-14 43,630 43,630 04-01-15 6.000% 175,000 43,630 218,630 10-01-15 38,380 38,380 04-01-16 6.000% 190,000 38,380 228,380 10-01-16 32,680 32,680 04-01-17 6.000% 200,000 32,680 232,680 10-01-17 26,680 26,680 04-01-18 5.800% 210,000 26,680 236,680 10-01-18 20,590 20,590 04-01-19 5.800% 225,000 20,590 245,590 10-01-19 14,065 14,065 04-01-20 5.800% 235,000 14,065 249,065 10-01-20 7,250 7,250 04-01-21 5.800% 250,000 7,250 257,250 5.838% $2,365,000 $1,073,482 $3,438,482 Weighted Average Life= 90.362 Months (1) Interest payments through April 1, 2004 will be paid by a capitalized interest fund created from proceeds of the Certificate of Participation. CITY OF CAPE GIRARDEAU, MISSOURI 374 ANNUAL BUDGET 2008 - 2009 DEBT SERVICE Schedule of Requirements SPECIAL OBLIGATION REFUNDING AND IMPROVEMENT BONDS 2002 Issue Period Interest Principal Interest Total Ending Rate Due Due Payments 10-01-08 4.500% 350,000 23,628 373,628 04-01-09 15,753 15,753 10-01-09 3.750% 340,000 15,753 355,753 04-01-10 9,378 9,378 10-01-10 4.000% 155,000 9,378 164,378 04-01-11 6,278 6,278 10-01-11 4.000% 155,000 6,278 161,278 04-01-12 3,178 3,178 10-01-12 4.100% 155,000 3,178 158,178 4.002% $1,155,000 $92,802 $1,247,802 Weighted Average Life= 21.026 Months CITY OF CAPE GIRARDEAU, MISSOURI 375 ANNUAL BUDGET 2008 - 2009 DEBT SERVICE Schedule of Requirements SPECIAL OBLIGATION REFUNDING AND IMPROVEMENT BONDS 2005 Issue Period Interest Principal Interest Total Ending Rate Due Due Payments 12-01-08 127,118 127,118 06-01-09 3.500% 635,000 127,118 762,118 12-01-09 116,006 116,006 06-01-10 3.500% 645,000 116,006 761,006 12-01-10 104,718 104,718 06-01-11 3.500% 655,000 104,718 759,718 12-01-11 93,256 93,256 06-01-12 3.500% 680,000 93,256 773,256 12-01-12 81,356 81,356 06-01-13 3.625% 700,000 81,356 781,356 12-01-13 68,668 68,668 06-01-14 4.000% 690,000 68,668 758,668 12-01-14 54,868 54,868 06-01-15 5.000% 1,245,000 54,868 1,299,868 12-01-15 23,743 23,743 06-01-16 4.000% 80,000 23,743 103,743 12-01-16 22,143 22,143 06-01-17 4.000% 85,000 22,143 107,143 12-01-17 20,443 20,443 06-01-18 4.100% 90,000 20,443 110,443 12-01-18 18,598 18,598 06-01-19 4.125% 90,000 18,598 108,598 12-01-19 16,742 16,742 06-01-20 4.200% 95,000 16,742 111,742 12-01-20 14,747 14,747 06-01-21 4.250% 100,000 14,747 114,747 12-01-21 12,622 12,622 06-01-22 4.250% 105,000 12,622 117,622 12-01-22 10,391 10,391 06-01-23 4.375% 110,000 10,391 120,391 12-01-23 7,984 7,984 06-01-24 4.375% 115,000 7,984 122,984 12-01-24 5,469 5,469 06-01-25 4.375% 250,000 5,469 255,469 4.218% $6,370,000 $1,597,744 $7,967,744 Weighted Average Life= 70.416 Months CITY OF CAPE GIRARDEAU, MISSOURI 376 ANNUAL BUDGET 2008 - 2009 PROPOSED PARKS AND RECREATION FEE INCREASES A. C. BRASE ARENA MAIN FLOOR Current Proposed Commercial $640.00 $650.00 Non -Profit $325.00 $340.00 4-H EXHIBIT HALL $45.00 $55.00 8 -Hour All Inclusive $250.00 $275.00 4 -Hour Rent Only $135.00 $150.00 OSAGE COMMUNITY CENTRE Main Floor Current Proposed Commercial $1,380.00 $1,400.00 Non -Profit $882.00 $900.00 Meeting Rooms Meeting Room 1 - 1 Hour $34.00 $44.00 Meeting Room 1 - 6 Hours $85.00 $95.00 Meeting Room 1 - 12 Hours $140.00 $150.00 Meeting Room 2A, 2B -1 Hour $45.00 $55.00 Meeting Room 2A, 2B - 6 Hours $140.00 $150.00 Meeting Room 2A, 2B -12 Hours $195.00 $205.00 Meeting Room 2AB -1 Hour $56.00 $66.00 Meeting Room 2AB - 6 Hours $195.00 $205.00 Meeting Room 2AB -12 Hours $250.00 $260.00 Birthday Parties 1-10 Participants $62.00 $72.00 11-20 Participants $73.00 $83.00 21-30 Participants $84.00 $94.00 31-40 Participants $95.00 $105.00 AQUATICS Entry Fee Current Proposed Senior - Age 60 & over $2.50 $2.75 Adults - Age 14 & over $3.00 $3.25 Children - Ages 3-13 -$2.25 $2.50 CITY OF CAPE GIRARDEAU, MISSOURI 377 ANNUAL BUDGET 2008 - 2009 PROPOSED PARKS AND RECREATION FEE INCREASES RECREATION Special Events Current Proposed Super Kids' Race Day $8.00 $10.00 Day of $12.00 $14.00 Steamboat Triathlon $14.00 $14.50 Pre -reg - Ind. Day of $50.00 $55.00 Pre -reg - Team Day of $55.00 $60.00 Capaha Classic SHAWNEE SPORTS COMPLEX Ind. Day of $15.00 $20.00 Coors Triathlon $360.00 $380.00 Ind. Early $35.00 $40.00 Late Fee $45.00 $50.00 Day of $45.00 $55.00 CL/TT Team Fee Team $40.00 $50.00 Late Fee $50.00 $60.00 Day of $50.00 $65.00 Haunted Hall of Horror Adult/Child $0.00 $5.00 Child $3.00 $5.00 Recreation Leagues Boys H. S. B -Ball $200.00 $225.00 Girls H. S. B -Ball $200.00 $225.00 Girls Youth B -Ball $300.00 $325.00 High School V -Ball $125.00 $150.00 6 on 6 Sand V -Ball $115.00 $125.00 Co -Ed V -Ball $245.00 $250.00 S.M.A.S.H. $35.00 $45.00 GOLF COURSE CITY OF CAPE GIRARDEAU, MISSOURI 378 ANNUAL BUDGET 2008 - 2009 Current Proposed Fees Weekday $12.00 $12.50 Weekend $14.00 $14.50 Rental Cart -18 cart $10.00 $10.50 Rental Cart - 9 holes $5.50 $6.00 SHAWNEE SPORTS COMPLEX Shawnee League Girl's Fast Pitch $360.00 $380.00 Fall Men's Softball $175.00 $185.00 Fall Coed Softball $175.00 $185.00 Pre -Tournament $50.00 $60.00 CITY OF CAPE GIRARDEAU, MISSOURI 378 ANNUAL BUDGET 2008 - 2009