HomeMy WebLinkAbout1986-1987 AdoptedBudget.pdfANNUAL
SUMMARY
BUDGET
1986- 1987
SEAL
CITY OF
CAPE GIRARDEAU
MISSOURI
ANNUAL
SUMMARY
BUDGET
1986- 1987
THEUNION
�ORE1Z �
'SEAL
MAYOR
F.E. Rhodes
CITY COUNCILMEMBERS
David Barklage
Frank Bean
Peter Hilty
David Limbaugh
James Rust
Curtis Smith
TABLE OF CONTENTS
SECTION A City Manager's Budget Message
SECTION B Summaries
History of Total City Resources
History of Total Expenditures by Function
Total 1986-87 Proposed City Resources
Total 1986-87 Proposed City Expenditures by Function
Summary of Budget as Recommended by City Manager -
Proposed 1986-87 Budget
Summary of Budget as Recommended by City Manger -
1985-86 Revision
Revenue All Funds Comparative Analysis by Fund
Revenue All Funds Comparative Analysis by Source
Expenditures All Funds Comparative Analysis by Fund
Expenditures All Funds Comparative Analysis by Major
Objective
City Property Tax
Personnel Distribution
Personnel Summary
Organization Chart
SECTION C General Fund
SECTION D Enterprise Funds
Sewer
Airport
Golf Course
Sewer Construction
SECTION E Internal Service Funds
Data Processing
Fleet Management
SECTION F Special Revenues and Debt Service Funds
Health
Motor Fuel
Convention/Tourism
Federal Revenue Sharing
Capital Improvement
Multi -Purpose Building
Mausoleum
Special Assessments
Debt Service
65 Airport
SECTION G Other Governmental Units
Special Business District
Library Funds
SECTION H Financial Trends
SECTION I Appendices
OFFICE OF THE CITY MANAGER
CAPE GIRARDEAU, MISSOURI
May 15, 1986
The Honorable Mayor
and
Members of the City Council
City of Cape Girardeau
Dear Mayor and Council Members:
INTRODUCTION
In accordance with Article VI, Section 6.02 of the City Charter, I am
submitting herewith a recommended budget for the City of Cape Girardeau,
Missouri, for the period from July 1, 1986, to June 30, 1987. This
annual financial and program plan proposes the revenues and expenditures
for the next fiscal year.
There is a new budget format being presented this year which includes
two separate documents. The first document will be a Summary Budget
which will include, in statistical and graphical form, a summary of
revenues, expenditures, personnel and budget projections. This is the
document the Council will spend its time reviewing because it deals st
directly with the establishment of policy and short and long rl _e
direction for the City. The second document will be the more tradit'
al "line item" budget that contains the minute detail of revenues by
fund and source, expenditures by fund and major and minor object code.
The City will be implementing the modified accrual, fund accounting
system with the beginning of the new fiscal year. This new accounting
system has been planned for a long time, is in accordance with
recommendations of the City's auditing firm and within the guidelines of
generally accepted accounting principles. The change will coincide with
placing the new data based computer system on line. The actual format
of the adopted budget will be somewhat different than the two documents
discussed above; however, the appropriation and expenditure levels will
remain the same.
BACKGROUND
The total proposed 1985-86 budget consists 'of eighteen (18) separate
funds. Most general governmental services are included in the General
Fund, which is the largest operating fund and is financed in part by the
advalorem tax levy. The Library Fund accounts for all operations of the
public library and is self-supporting by a separate tax levy. Also, the
Health Fund is partially self-sustaining, again relying primarily on the
advalorem tax levy with supplemental funding from the General Fund. The
Sewer Fund is established as an enterprise fund to collect user fees and
pay the entire payment of bond indebtedness and operating costs for the
sanitary sewer collection and disposal system. The Airport Operating
Fund is essentially a self-supporting fund to provide for maintenance
and operation of the City -owned airport. The Federal Revenue Sharing
Fund has been established as a trust fund for the receipt and disburse-
ment of federal aid. Also, the Motor Fuel Tax Fund is a revolving fund
The Honorable Mayor
and
Members of the City Council
May 15, 1986
to account for the allocation of motor fuel revenue that is submitted to
the City by the State Highway and Transportation Department from the
gasoline tax payments within the State of Missouri. The Golf Course
Fund has been established to provide for the accounting of revenue and
expenditures for the operation of this major recreational activity. The
Capital Improvements Fund collects revenue and outlines the expenditures
available for major capital improvements in the City. In addition to
these funds, there exists a Mausoleum Fund which is a minor fund to
provide for an accounting of specialized expenditure as previously
established by the City. The Data Processing Fund is a self-supporting
enterprise operation which provides staff support to all City Operations.
The Convention and Tourism Fund has been established to account for the
receipts and disbursements from a gross receipts tax on hotels, motels
and restaurants within the community. The Special Business District
Fund has been established to account for a special tax levy that is
authorized in the downtown area, administered by the City Council upon
recommendations of a special advisory board. The Special Assessment
Fund has been established, in accordance with recommendations from the
City auditors, to provide for the accounting of receipts and
disbursements for public improvement projects that involve various types
of special assessments. The Fleet Services Fund has been established as
a revolving enterprise fund to more accurately account for the cost of
operating the City's equipment fleet. The two new funds this year are
the Debt Service Fund which is utilized to make disbursements to
partially meet the City's debt service obligations for the General
Obligation Public Building Bonds, Series 1984, and the Sewer Construc-
tion Fund which is utilized to disburse proceeds of the 1986 Sewer
Revenue Bonds. The Multi -Use Construction Fund is established to pay
for the City's portion of the cost of this joint City/University project.
The recommended budget is within projected revenues. The budget
provides for a recommended all funds expenditure of $21,715,219 and will
require a tax levy from all sources of $1,193,430. These tax sources
include real property, personal, railroad and utilities, intangible and
delinquent. The proposed tax levy per $100 of assessed valuation is
$.58, which is an increase over the tax levy rate as authorized the last
four (4) years by the City Council.
The enactment of the Gramm -Rudman -Hollings Act by the Congress will make
numerous changes in state, county and municipal budgets throughout the
United States. This attempt by the federal government to reach a
balanced budget by reducing shared federal revenues with local
governments will force revenue increases or service decreases at the
local level. This will effect Cape Girardeau in future years with
program reductions in the Community Development Block Grant program
(streets and rehabilitation), Federal Aid Urban program (streets and
bridges), Urban Mass transit (subsidized taxi coupons) and Environmental
Protection Agency (sanitary sewers). However, the largest and most
immediate impact will be felt by the proposed elimination of the Federal
Revenue Sharing this year. This program has been utilized over the past
The Honorable Mayor
and
Members of the City Council
May 15, 1986
14 years for new public buildings, building renovations, park
improvements, airport improvements, streets, sewers and equipment
purchases. In recent years most of the Revenue Sharing funds have been
used to pay for the increasing costs of solid waste collection and
disposal. An immediate revenue source will have to be generated in
order to continue the solid waste program.
The preparation of the annual operating budget provides the City staff
with the opportunity to critically review existing services and
programs. This review allows comparison of the value and the priority
of each operation with new programs or improved service levels. We
continue to stress improved productivity with supervisors and
employees, and we have involved more employees in the decision making
process in order to continue to improve upon our delivery of services.
This should not be considered a precise document; rather, it contains
hours of study and deliberative judgment in service delivery. The City
budget and its proposed revenues and expenditures are reviewed on a
monthly basis and adjusted where needed as changes may become effective
in the amount of revenue received by the City or where expenditures may
require an adjustment.
The appropriations recommended will provide a level of service that
will somewhat maintain the level attained by City government this past
year. There is a greater emphasis placed on Parks and Recreation and
capital outlay items this year. However, it should be pointed out that
there are certain programs that continue to draw from existing revenue
sources in a manner which will ultimately lead to a decrease in service
delivery. These programs, such as the swimming pools, golf course,
health and airport, need to be reviewed on a regular basis to determine
if altered revenue sources should be used to maintain the viability of
these programs.
There is a new section in this year's budget dealing with a statistical
projection of revenues and expenditures. A review of these multi-year
projections will give the City Council more information on which to
make decisions concerning the proposed budget. The projections make
certain economic assumptions that may change over a period of time.
The General Fund will remain viable until -the 1990-91 fiscal year.
However, prior to that time adjustments will have to be made to assure
a continued positive revenue flow. The Sewer Fund will remain in a
positive position over the next five years as originally adopted by the
Council, with the recent rate adjustment. The Health Fund will
continue to need an immediate infusion of revenue to maintain its
current level of activity. The Airport and the Golf Course will also
need additional revenue to maintain current activity.
The other new section provides for a multi-year projection of various
factors on graphs. These computer projections cover such areas as
revenues per capita, population, level of capital outlay, operating
deficits, employees per capita, uncollected property tax, property tax
revenue, elastic tax revenues, general fund balances and
The Honorable
and
Members of the
May 15, 1986
Mayor
City Council
intergovernmental revenues. We traditionally use these factors to
assist in making budget decisions.
The operating departmental budgets, as with family budgets and those of
business entities, will be doing without needed items. The restricted
revenue forecasts force the elimination of many requested capital
replacement items. In fact, this budget only funds approximately 40%
of the capital outlay requests of the various departments. The City
government will be able to accomplish some major capital improvements
using various federal funding sources. These include funding from the
Federal Aviation Administration for airport improvements, bridge and
road improvements from Federal Aid Urban Funds and housing and street
improvements from the Community Development Block Grant Program.
This year we will again be selecting capital projects from the Capital
Improvement Program previously approved by the City Council and
including them within the operating budget for the current year. The
capital improvement projects will be basically those that were included
within the first year of the adopted program. As was pointed out to
the City Council within the five-year Capital Improvement Program
document, the types of projects that were proposed within the program
will have to be funded by revenue sources that are not currently
available to the City. Specifically, these would include various types
of debt issues by either revenue or general obligation bonds, the
implementation of various types of user charges, as they would relate
to City services, and other types of new revenues that could be made
available to provide for capital improvement projects within the City.
These and other capital improvement items are contained within the
appropriate fund within this document.
BUDGET HEARING REQUIREMENTS
The City Council must hold a separate public hearing on the allocation
of General Revenue Sharing funds as they relate to the entire City
budget. It is recommended that this public hearing be scheduled for
Wednesday, June 4, 1986. Also, once the City Council adopts the annual
operating budget, a notice must be published of the approved
appropriation of funds from this source within 30 days after the
adoption of the budget document.
The City Council, in accordance with Article VI, Section 6.06 of the
City Charter, shall hold a public hearing on the proposed budget. It
is recommended that this public hearing be held on Wednesday, June 4,
1986, in conjunction with the public hearing for the expenditure of
General Revenue Sharing funds. It is also recommended that the City
Council consider adoption of the budget ordinance at its meetings on
June 4 and June 18, 1986.
A public hearing is required in conjunction with the adoption of the
tax levy. The state law requires the County Clerk to certify to the
City, on July 1 of each year, the assessment information on which the
The Honorable Mayor
and
Members of the City Council
May 15, 1986
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 this time, the City
Council will formally adopt the tax levy for the City of Cape Girardeau.
BUDGET IN SUMMARY
The total 1986-87 proposed budget will increase from $18,320,427 to
$21,742,319. This is an increase of $3,421,892. The increase is
primarily reflective of an increase in capital improvement projects and
related debt service payments. Specifically, these 'projects include
street improvements, bridge replacements, sanitary sewer interceptor
and the Multi -Purpose Building. The General Fund, which is the largest
fund, will increase from $8,565,167 to $9,779,326, or an increase of
$1,214,159. This increase in the General Fund is reflective of
adjustments in the personal services and capital outlay major object
categories. The largest current expenses in the budget are for
personal services in the amount of $6,936,080. This anticipates nearly
full staffing for the entire year, which will be dependent upon actual
revenue receipts during the fiscal year.
The total property tax revenue will increase from $973,306 to
$1,186,940. This is an increase of only $213,634. The total property
tax within the proposed budget for the 1986-87 fiscal year will amount
to 5.5 percent. This is reflective of the reliance the City has on the
various income elastic types of revenue sources, primarily the sales
tax, and from the utilization of bonded indebtedness for major capital
improvements and from the receipt of federal funds.
I am proposing that the tax levy per $100 of assessed valuation be set
at $.58. This would be a rate of $.30 for the General Fund, $.04 for
the Health Fund, $.10 for the Debt Service Fund and $.14 for the
Library Fund. Specifically excluding the Library Fund, the total City
tax rate will be $.44 per $100 assessed valuation. The City's current
valuation is $204,262,140.
The entire State of Missouri went through the reassessment of property
as a result of court mandates and statutory requirements. As a result
of the increase in assessed valuation last year, the City was required
to reduce its tax levy by a constitutional and statutorially mandated
amount. The tax rate was reduced approximately 34% from the previous
year. The City cannot increase this reduced tax rate unless approval
is received from the voters.
The Missouri Public Service Commission, in 1985, granted the largest
utility rate increase in the history of the State of Missouri, to the
Union Electric Company. The majority of this increase was granted in
order to cover the costs of the Calloway County Nuclear Plant going on
line. The cost increases to the City government are very large and
will consume a greater portion of the revenue dollars available for the
delivery of municipal services. For example, the City paid $105,692
The Honorable Mayor
and
Members of the City Council
May 15, 1986
for street lighting in 1984-85 and it is estimated to reach $208,560 in
the 1986-87 fiscal year. The City will experience a doubling of
existing municipal street lighting costs in a two year period. Also,
the cost of a light that is installed on a new pole will rise from
$3.95 to $16.25 per month. The City government will pay nearly
$600,000 during this fiscal year for utility costs.
In order to provide for continued financial viability, it is proposed
to continue to utilize the lease -purchase program for major equipment
replacements and certain capital projects. This is especially true in
revenue generating operations, where funding is derived over a multiple
number of years. This type of arrangement would provide the City with
additional revenue at relatively low interest costs because the City is
a not-for-profit corporation. The revenue that would be used for
capital equipment replacement would provide the City with the advantage
of freezing the cost of this equipment at the time of purchase, being
able to maintain an adequate equipment replacement program, increase
the productivity of the City's work force and provide adequate cash
flow at higher interest investment rates available to the City.
The proposed budget document contains a number of pages immediately
following the budget message that provide, in detail, a summary of
revenues and expenditures. The first group of pages of this format
provide an overall summary of funds available for appropriation and
disbursement for the revised current year's budget and the proposal for
next fiscal year. Then there are summaries providing comparable
revenues and expenditures for all funds by fund and source. The
succeeding pages provide the most detailed explanation of current
revenue by fund and source and a comparative analysis of expenditures
by fund and activity.
GENERAL FUND
The General Fund is the largest fund within the proposed 1986-87
budget. It contains the majority of day-to-day activities of the City
government. The revenue for this fund is proposed to be derived as
follows:
Proposed
1986-87
Source
Total
Percentage
Taxes
Real Property
461,440
4.71
Personal Property
90,640
.93
Railroad & Utilities
55,000
.56
Intangible & Delinquent
1,700
.17
Sales & Service Taxes
5,663,561
57.90
Licenses & Permits
458,300
4.68
Fines & Forfeitures
419,000
4.28
Use of Money & Property
129,013
1.32
Fees & Service Charges
1,483,012
15.15
Revenue from other agencies
1,007,660
10.21
Total
$9,779,326
100.00%
The Honorable Mayor
and
Members of the City Council
May 15, 1986
In reviewing the revenue schedule, you will notice that the real pro-
perty tax makes up only 4.71% of the total General Fund Revenue. The
total taxes make up 6.37% of the total. This, of course, is reflective
of the reduced property tax levy that has been in effect in this com-
munity for a number of years. The largest source of revenue for the
General Fund is the sales and service taxes. This source of funding is
made up of the gross receipts tax on utilities operating in the commun-
ity, cigarette tax and the sales tax. This makes up a total of 57.90%
of the General Fund budget. The other large revenue source is for fees
and service charges, 15.15% which is primarily in conjunction with the
residential and the commercial refuse collection and the sanitary land-
fill operation. The revenue received from other governmental units,
10.30%, is primarily the transfer of federal shared revenue and motor
fuel tax revenues to the General Fund and the receipt of certain grant
revenues. These provide sources of revenue that primarily deal with
street maintenance repair and construction, as well as providing
revenue assistance for the residential waste collection system.
It is proposed to create a new department of Community Development.
This department will provide a renewed emphasis on various development
issues within the community. This group will specifically provide
staff to the Planning and Zoning Commission, implement the updated
Comprehensive Development Plan and administer related land use and
zoning regulations, work with developers to assist in project
development, coordinate all City and utility development requirements,
prepare and administer grant applications related to development,
administer the Community Development Block Grant program, be
responsible for all building inspection and code enforcement
activities, work with "351" redevelopment corporations, work with the
enhancement of historical areas, serve as liaison with the Regional
Planning and Economic Development Commission and work with the Chamber
of Commerce and other community groups in upgrading the quality of life
within the City. Although there will be new individuals coming to the
City government, there will be no new positions allocated.
The entire solid waste management program is operated within the
General Fund budget. This important and large operation of the City
government provides for the collection of residential and commercial
waste and its proper disposal within state and federal mandated permit
requirements. These permitted requirements will substantially increase
this year with the passage of a new state statute regulating the
operation of sanitary landfills. The City has, since the inception of
the solid waste management system by the City in 1974, provided no
charge for residential collection costs. Rather, this cost has been
assumed initially by transfers from the Federal Revenue Sharing
program, and since the 1977-78 fiscal year, General Fund revenue
surpluses have been used to supplement the cost of this system.
Including the 1985-86 fiscal year, the City has supplemented the solid
waste management program in an amount well over $1 million from the
General Fund revenues. In addition to the funding from the Federal
The Honorable Mayor
and
Members of the City Council
May 15, 1986
Revenue Sharing program and from General Fund revenues, the system is
supported by landfill fees and fees charged to commercial users.
The costs for the operation of this program are currently being
accelerated as a result of the closing out of the existing landfill and
the anticipation of the additional costs in opening up a new landfill
site or providing some other disposal method. The solid waste
management program now exceeds $1.5 million per year in costs of
operation. In light of the fact that the Federal Revenue Sharing
program is proposed to be eliminated in September of 1986 and in order
to make this program a self-sustaining entity, an adjustment in the
revenue sources for this program is being proposed. In order to make
this program a self-sustaining entity, it is recommended that the City
Council initiate the process to establish a residential service fee of
$4.85 per month, increase the commercial collection and disposal fee by
approximately 30% and increase the cost of disposal at the landfill
from $1 per cubic yard to $3 per cubic yard. The services that are
currently being provided would be continued, including twice a week
residential collection, various collection of commercial refuse with
expanded service, maintaining the free Wednesday bulk pick-up service
and maintaining the lugger unit service at no additional charge. It is
felt that with the implementation of these user fees, which are fairly
common with all communities in Missouri, the City would be able to meet
the requirements of the new solid waste management law in the State of
Missouri, close out the existing landfill, and open a new landfill
within new statutory requirements.
The solid waste fees that are proposed are competitive with other
communities of our size and faced with similar solid waste challenges.
As a result of recent law changes, we will be seeing fee increases
across Missouri. A constitutional amendment in Missouri requires that
all fee increases must be approved by the voters prior to their
implementation. Therefore, in order to maintain fiscal integrity within
the City's budget, it is recommended that the voters of Cape Girardeau
consider the solid waste fee adjustments at the August 5, 1986,
election date. In order to place this issue on the ballot, it will be
necessary for the Council to consider the appropriate ordinance at its
first meeting in June.
The City's public transportation program was initiated on December 1,
1981. This program has met with a great deal of success and has been
expanded by the City Council in succeeding years. The program, today,
is essentially open to any citizen of the community with the only
restriction being the number of coupon books that are available each
month. The program makes available 700 coupon books each month on a
first come/first serve basis at the beginning of each month to persons
60 years of age and older and those certified by a physician as handi-
capped. In addition, there are 105 coupon books available for the
non -elderly and the non -handicapped. There are eight coupons each to
the coupon books, and an individual is allowed to purchase two coupon
books for a total of 16 coupons per month. The City has a contract
The Honorable Mayor
and
Members of the City Council
May 15, 1986
with the existing taxicab company who is being reimbursed $2.25 per
rider coupon that is returned to the City. the elderly and handicapped
individual purchasing the coupons buys them for $1.00 and the City
supplements that by adding $1.25. The non -elderly and non -handicapped
individual purchases the coupons for $1.75 each and the remaining $.50
is supplemented. The expanded program is being financed through a
federal grant the City has received under Section 18 of the Urban Mass
Transportation Act. The total estimated cost of the program in the
upcoming fiscal year is estimated to be $196,200, with $84,840 paid by
the participants, $52,500 paid by the Federal Transportation grant and
$58,860 contributed from the City's General Fund. The City has
submitted a grant application for continued federal funding. The
transportation contract will be rebid and, based upon the actual cost,
some adjustments may have to be made in the program.
One of the City's largest activities, and one that touches a great num-
ber of people, includes various aspects within the City's Public Works
Department. The past two years a greater emphasis has been placed on
many aspects of the street maintenance operation. This includes the
maintenance and repair of permanent streets and non -permanent streets,
as well as an extended emphasis on the sealing of cracks and expansion
joints of the numerous concrete streets within the City. This not only
preserves the street surface, but will reduce the number of washouts
that occur beneath the surface as a result of erosion. We will
continue, again this year, the emphasis on this maintenance; however,
in order to continue this emphasis, we will have to utilize most of the
annual motor fuel tax receipts. The availability of revenues from the
motor fuel tax will not allow us to expand the maintenance program much
beyond the activity anticipated for this coming fiscal year.
SEWER FUND
This fund is established to retire the principal and interest on sewer
bonds and to provide the revenue necessary to operate and maintain the
wastewater treatment plant and the large sanitary sewer collection
system. We will continue this year an expanded repair and maintenance
of the sanitary sewer system with a systematic maintenance cleaning and
repair procedure. There will be additional costs within this
self-sustaining fund to retire the new revenue bonds which are
providing part of the funds for the new trunk sewer project. In July,
a new rate structure and a new billing system will be implemented.
AIRPORT OPERATING FUND
This self-sustaining fund provides for the operation and maintenance of
the municipal airport. Since September of 1983, the City has had
scheduled air service provided by Britt Airways. We are actively
working with Britt Airways to expand their service and have invited
other airline companies to provide air service to Cape Girardeau. The
capital improvements will continue at the airport and will be primarily
funded through revenues from the Federal Aviation Administration
The Honorable
and
Members of the
May 15, 1986
Mayor
City Council
(FAA). The air traffic control tower is operated by a private company
and the entire cost is paid by the FAA. The City is scheduled to lose
the Flight Service_ Station as a part of a nationwide reorganization and
modernization.
LIBRARY FUND
The Library Operating and Building Fund revenue and expenditures listed
are those that have been approved by the Library Board and submitted to
the City. These estimates assume a $.14 library tax levy which will be
the same as in the previous year.
HEALTH FUND
The program activity within this fund is essentially the same as in the
previous fiscal year. There will continue to be the $.04 property tax
levy which provides part of the revenue to operate this fund. It is
necessary to transfer $32,361 from the General Fund into this fund to
balance the proposed expenditures. The City's payment to the Humane
Society for assistance in the care and shelter of animals is scheduled
to not exceed $10,000 for the upcoming fiscal year.
MOTOR FUEL TAX FUND
The revenues for this fund are derived primarily from the City's share
of the State Motor Fuel Tax, the Amendment II to the State Sales Tax,
funding from the Federal Aid Urban Grant program and interest earned on
investments. This fund reflects the fact that we have carried forward
projects that were anticipated last year and not implemented. The
expenditures for funding from the motor fuel tax include revenues
available for various types of street improvement projects, the
Independence Street bridge project, the second phase of the
reconstruction of South Sprigg Street, the reconstruction of the Wilson
Road Bridge or some other qualifying project, a transfer to the Special
Assessment Fund, the City share of the Independence Street/Kingshighway
intersection upgrading and State Route K lighting project, and a
transfer of revenues to the General Fund itself which will provide
monies necessary to maintain the street repair maintenance, crack
sealing, curb repair and associated equipment and personnel costs. It
is anticipated that we could continue the City's policy of using the
Federal Aid Urban funds on major bridge replacement projects that are
contained within the long range capital improvement program.
REVENUE SHARING FUND
This is a trust fund which has been established in accordance with the
State and Local Fiscal Assistance Act of 1972, as amended. This fund
is used for the receipt and disbursement of all general revenue sharing
funds. There are specific public hearing and publication requirements
in relationship to the expenditure of funds from the general revenue
sharing account, as explained in the previous section of this budget
The Honorable Mayor
and
Members of the City Council
May 15, 1986
message. The general revenue sharing program was extended by the
Congress in September of 1983. This extension was for a three year
period; however, there was no alteration in the formula, and therefore
the amount of funds to be received by the City will remain at a
stagnant level.
The Gramm -Rudman -Hollings balanced budget law has already affected the
Federal Revenue Sharing program. The July payment due to the City has
been reduced by 12.9%. The October payment will be reduced 4.3%. This
is in addition to a 33% cut already approved by Congress. The entire
program will expire in September of 1986 and it is extremely doubtful
that the program will receive another multi-year extension. This causes
an immediate problem with the large amount of revenue from this source
previously going to pay for part of the solid waste program. Proposed
expenditures to close out this valuable program include $200,000 to
cover the solid waste program until the appropriate fee increase can be
initiated, $100,000 to complete the data processing project already
obligated, $33,528 for the Airport terminal building roof replacement,
and $178,950 transfer to Capital Improvements to assist in park
improvements including multi -use courts, park shelters, tree planting,
playground equipment, tennis courts, rehabilitation and restrooms.
GOLF COURSE FUND
This enterprise fund has been established to account for the revenues
and expenditures of the Cape Girardeau Jaycee Municipal Golf Course.
This self-sustaining enterprise is managed by the Parks and Recreation
Department. The installation of a fairway watering system this year is
a major capital project that will hopefully facilitate increased play.
MAUSOLEUM FUND
All revenues projected are to be from interest on investments within
this fund. Mausoleum casualty and glass breakage insurance is budgeted
from this fund and some maintenance and repair.
CAPITAL IMPROVEMENT FUND
The Capital Improvement Fund is used as a revolving account to
centralize some of the major capital improvements within the City.
This account is not a self -generating revenue fund, but rather receives
receipts from various other agencies, as well as other City funds, in
order to provide for major capital improvement projects. This fund
basically contains those major improvement projects that the City
Council considered and approved within the long range Capital
Improvement Program.
This fund contains a proposed project to provide for the irrigation of
the fairways at the municipal golf course in the amount of $180,000.
It is proposed that this project be financed through a lease/purchase
agreement with the additional revenues from a fee increase utilized to
The Honorable Mayor
and
Members of the City Council
May 15, 1986
retire the debt from this capital expenditure. A Community Development
Block Grant application, which provides 100% financing for assisted
housing and public works improvements, has been submitted for a section
of the Red Star area. This project area is located immediately east of
the CDBG program area that has been completed. This project
application, in the amount of $545,100, will have to be formally
accepted by the City Council if the grant award is offered to the
City. It is anticipated that the City will continue to provide for
improvements at the municipal airport, with $93,000 being allocated for
improved lighting. The City is required to pay 10% of the cost of
these improvement projects. A lift station and sewer line improvements
in the Greater Cape Girardeau Commercial Subdivision are proposed to be
completed for $30,000 with the entire cost being assessed against
contributing property owners. The Riverfront Park development, in the
amount of $138,284, will be continued with the completion of Phase
III. This project is being jointly funded by the Downtown Business
District, Revenue Sharing and a federal/state park grant. There are
proposed park development programs, in the amount of $224,700, which
may be completed, depending on the implementation of a state/federal
grant program. These improvements include multi -use courts, park
shelters, tree planting, playground equipment, tennis court
rehabilitation and restrooms.
DATA PROCESSING
This fund was established to serve as a revolving fund containing the
revenues and expenditures in relationship to the data processing ser-
vices. Data processing serves as a staff function providing assistance
to all operating departments of the City. Each individual department
is charged a proportional amount of the cost for the operation of this
revolving fund. There is a one time higher than normal amount of
expenditure from this activity as a result of the major implementation
of the data based management computer system. This centralized system
will provide state of the art on line computer services to all City
departments, including the library. The implementation of the system
will provide for increased service delivery, better and more reliable
information for decision making and a stabilization of future costs.
SPECIAL ASSESSMENT FUND
This fund has been established at the recommendation of the City's
auditing firm and in accordance with the generally accepted govern-
mental accounting principles. This fund will be utilized to account
for revenues and disbursements in conjunction with special assessment
projects. Special assessment projects could include sidewalks, sanitary
sewer improvements, storm sewer improvements and street improvements.
FLEET SERVICES FUND
This fund provides for the accounting of all revenues and disbursements
in relation to the City's fleet services department. This is the
The Honorable Mayor
and
Members of the City Council
May 15, 1986
department that provides all maintenance and repair of the City's fleet
vehicles. This fund serves as a revolving fund, receiving revenues
from each operating department to offset the costs of all the services
provided by this department. All of the costs, including gas, oil,
service and maintenance, related to the vehicle fleet will be included
within this fund. We will not be charging depreciation; however, we
will for the first time this year be allocating the cost of capital
replacement out of this fund. The creation of this fund is an integral
step in the implementation of the fleet management report that the City
received approximately three years ago. The implementation of the
department has allowed us to more accurately reflect the vehicle cost
of operations within individual departments, to reduce the cost of
operating fleet vehicles and has allowed better utilization of the
City's fleet of vehicles. The lease charge to individual departments
is being adjusted based on actual cost figures.
CONVENTION AND TOURISM FUND
This fund provides for the accounting of the receipts from the hotel/
motel/ restaurant tax that was approved by the voters in November of
1983 and became effective on January 1, 1984. The City Council has
authorized an agreement with the Cape Girardeau Chamber of Commerce to
operate a Convention and Visitors Bureau. The existing contract with
the Chamber of Commerce provides for the reimbursement of expenditures
up to $140,000, on a calendar year basis, for expenditure in the
promotion of the community. In addition, we will be utilizing revenue
from this fund to pay a portion of the debt service cost for the Public
Building Bonds, Series 1984.
DOWNTOWN SPECIAL BUSINESS DISTRICT
This fund provides for an accounting of the revenues and disbursements
in conjunction with a special business district authorized in the
downtown area. The special tax levy and the receipts for this fund are
set by the City Council based on a recommendation of the Special
Business District Advisory Board. This fund currently has a levy of
$.85 per $100 of assessed valuation which raises approximately
$15,600. The actual tax levy that raises the revenue for this fund
would be set by the City Council in conjunction with the formal
establishment of the other tax levies later this summer. The funds
received may be expended for a wide variety of items that are outlined
within the ordinance authorizing this district and the state statutes.
DEBT SERVICE FOR BUILDING BONDS
This fund was created in conjunction with the issuance of the General
Obligation Public Building Bonds, Series 1984. These bonds were issued
in the principal amount of $5 million for the purpose of constructing a
joint University/City multi-purpose building. This fund is utilized to
pay the required principal and interest on these bonds in accordance
with an agreement with the bond holders. The scheduled annual payment
is $613,510.
The Honorable
and
Members of the
May 15, 1986
Mayor
City Council
SEWER CONSTRUCTION FUND
This fund was established in order to provide for the expenditure of
$1,582,229 in bond proceeds and state grant funds, for the construction
of a major sanitary sewer in the central part of the community. This
sewer project will reduce sewer backups and allow for continued growth
in the community.
IMPACT ON FUTURE BUDGETS
The proposed 1986-87 budget is, as previously indicated, balanced
between revenues and expenditures. It is difficult to project the
revenue that the City will receive from its large income elastic
sources. These sources provide nearly 60% of the revenue necessary to
fund the day to day operations of City government. This will also make
it difficult for the City in future years to make major capital
improvements or major operational improvements from existing revenue
sources. The continued use of bonded indebtedness, the implementation
of fee increases and the search for alternate revenue sources appear to
be eminent if major improvements are to be continued within the City.
The City government, as with any other well run business enterprise,
will remain within its available revenue and will provide the best
level of service that this revenue will allow.
The national economy has continued to stabilize the past two years.
Economic forecasts indicate that the economy will expand steadily over
the period covered by this document with modest inflation remaining as
a positive factor. It appears that the lowered overall base interest
rates will provide for major growth components in housing, net exports,
increased inventory investment and a reasonably sustained consumer
spending. The local economy, to some extent, reflects the trends that
have been established nationally. However, because of the City's heavy
reliance on income elastic revenue sources, we must monitor the local
economy very closely. The ability of the City government to continue
to provide a normal level of municipal services will depend on a
continued and sustained growth within the structure of the local
economy.
Therefore, it is important that City Council members and citizens of
the community be aware of the following items that will effect this and
future budgets:
1. The Gramm -Rudman -Hollings law will provide for a continued
reduction in federal revenues being made available to the City.
The reduction in these federal funds will require an increase in
local financial commitments in order to maintain an adequate
capital improvement program to stabilize the infrastructure of the
community.
2. The Federal Revenue Sharing program is proposed to be eliminated
this year. This will mean that appropriate fee adjustments must be
The Honorable Mayor
and
Members of the City Council
May 15, 1986
implemented in order to maintain an adequate service level,
especially in the solid waste program.
3. A review of the financial projections for the various funds of the
City indicate that the potential for revenue shortfall exist in
future years unless adequate planning is implemented shortly.
4. Revenue estimates contained within this budget have been adjusted
upward to reflect the greatest amount of revenue that can be
expected to be received.
5. The City Council should be very careful, during the upcoming fiscal
year, to evaluate requests for increased services without the
consideration of adequate revenues to implement those services.
6. The City government received a relatively large utility rate
increase last year and will continue to receive rate adjustments in
succeeding years. These increases, together with the substantial
rate increase for street lighting, will reduce revenues available
for normal municipal services.
7. The Missouri General Assembly continues to consider, and in some
cases pass, legislation which potentially violates the mandate
section of a constitutional amendment prohibiting the state
government from passing on cost increases to local units of
government. On the other hand, they have failed to provide an
adequate remedy to local units of government in their attempt to
deal with these mandated cost increases or to deal with the
upcoming loss of federal revenues. It is hoped that the Local
Government Cooperation Commission will be able to address these and
other problems that need to be jointly approached and resolved by
local and state governments.
CONCLUSIONS
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 municipal service
delivery system. This past year there have been a number of changes in
the organizational structure of the municipal government and its
operations, and it is hoped that these changes will lead to greater
productivity and to a strengthening of the fiscal integrity of City
government. The new leadership in departmental positions will continue
to provide new ideas, different perspectives and a more open direction
for the community. The citizens of the community continue to expect an
increased level of service delivery when the economy will not produce
the revenue that would allow this type of service. The recommended
1986-87 budget represents a continuation of current programs with some
limited increase in program levels and general service operations. The
Capital Improvement Program will allow a limited step forward by
utilizing bond revenues and revenues from other agencies.
The Honorable
and
Members of the
May 15, 1986
Mayor
City Council
The two documents being presented as part of the annual budgeting
process reflect a great deal of work by many people within the
organization. The City's department directors, as well as those who
did typing, duplication and drafting, are to be commended for their
effort and support. I would like to specifically single out Jeff
Hancock, Assistant City Manager, and Al Stoverink, Finance Director,
who have spent numerous hours in critically reviewing budget requests,
generating historical financial information and reviewing additional
ways to provide a balanced budget. I feel that this annual financial
plan will provide the citizens of this community a level of municipal
services that is within available revenues.
Respectfully submitted,
I �j 0, 8,�
Gary A. Eide
City Manager
GAE/egl
HISTORY OF TOTAL CITY RESOURCES
l5_
!O�
k, 5_'
Taxes
Z Special Assessments
.3 Licenses and Permits
`! Intergovernmental
Revenues
-5 Fees and Charges
Co Miscellaneous
7 Other Financing
Resources
$ Transfers
Working Capital
;7 8%
•!. 5 �m
:�.3 %
5R5�4
/. l Y•
3.9%4
0. er•
/
�6
•40.8%
�3. / X.J
//.5 Y.
-3.8% ,
10.5%
15,2
.6Y.
.5�
2-
3-
4
•3.4
.2l 5
.5Y
.5% 6
.d% 8
1978-79
1979-80
1980-81
$3,989,333.38
$4,183,950.34
$4,505,556.04
126,149.11
76,141.81
259,098.00
362,605.75
320,282.59
321,817.45
1,289,341.88
1,477,985.76
2,131,106.55
973,548.72
1,179,285.59
1,367,138.19
374,919.87
392,284.53
257,510.02
1,159,600.00
1,077,080.00
772,370.00
63,568.85
1,558,789.89
725,391.44
$8,339,067.56
$10,265,800.51
$10,339,987.69
�o. 3 Y.
0.9
l6.1
14.5%
-,3.5
4.0 Yo
1981-82
$4,797,808.03
90,118.15
323,909.50
1,532,112.18
1,387,962.97
328,848.32
383,500.00
697,000.00
$9,541,259.15
5
5
8
546%
2,
-0,7% 3
�3.7 Y. 4-
/5-0 l
5
15.9% 6
.4.4 YO 8
•5.7Yo
1982-83
$5,410,244.34
68,735.24
367,601.32
1,485,908.04
1,572,466.30
434,879.45
560,000.00
50.4/,
-I.0/
-5.0y.
13.2 t
1983-84
$5,588,800.57
107,175.39
555,429.78
1,458,705.82
1,786,053.49
387,074.37
1,194,535.67
0.6%
3.6 y5
6
7
'6.3%
1984-85
$6,128,562.27
74,566.34
905,115.68
2,317,315.47
2,025,984.08
689,898.14
5,018,727.00
1,917,379.51
$9,899,834.69 $11,077,775.09 $19,077,548.49
r�
Lo
4.4Y
0.37-
510Y.
.3l5.0 .
4.7%
'0.5 °o
4-.3%
7.6 Y.
Revised
1985-86
$6,381,706
64,000
929,800
2,740,733
1,945,250
791,710
1,405,279
3,272,415
1,042,873
$18,573,766
-25
-20
_15
Z
lukm
HISTORY OF T07 -AL EXPENDITURES
BY FUNCTION
"I
2 -fl -28.4
3
`'
1979
—l8. IY
4
1982
1
-//. 2 %
5—
7-
-I1.6 !
.. 7.9 'Ye
6
Public Safety
2,035,529.54
—6.4
2,513,365.84
2,792,562.55
3
Transportation
1,296,045.19
1,376,034.45
1,304,827.28
X7.1 i
t0
Sanitation
802,689.56
--1116°i
4.
6.
7-
8.
/a
—6.7Y-
-25.4Y6
6.7Y-
-25.4
2
-16.5 % /0
--8.9 Y.
26.3
13.6
-,8.8 Y.
-7.7 X
-5,07/.
-4.5
-/6,7%
-8.5t
d
2
3
U4
5
6
8
/0
-(C.9
-33.6
.g. /
•6.2
-3.5
-6.8
`6.0
`'
1979
4
1981
1982
1
6.
—4.2 %
7-
-I1.6 !
8
-16.5 % /0
--8.9 Y.
26.3
13.6
-,8.8 Y.
-7.7 X
-5,07/.
-4.5
-/6,7%
-8.5t
d
2
3
U4
5
6
8
/0
-(C.9
-33.6
.g. /
•6.2
-3.5
-6.8
`6.0
1979
1980
1981
1982
1
General
$ 445,336.47
$ 619,519.33
$ 856,802.60
$ 576,335.65
2
Public Safety
2,035,529.54
2,333,612.21'
2,513,365.84
2,792,562.55
3
Transportation
1,296,045.19
1,376,034.45
1,304,827.28
1,402,927.75
Y
Sanitation
802,689.56
773,147.93
840,201.27
915,723.87
S
Parks and Recreation
569,189.49
606,057.97
732,928.68
756,570.14
6
Sever
459,973.58
510,988.22
480,003.08
514,961.15
7
Library
225,652.17
387,740.49;
426,439.37
292,576.94
8
Special Revenue
and Debt Service
511,037.21
1,062,594.54
1,594,336.84
562,578.94{
9
Internal Service
/0
Capital Projects
834,014.35
1,519,025.37
816,782.71
494,813.44
$7,179,467.56
$ 9,188,720.51
$_9,565,687.67
$8,309,050.43
P
2
3
8.7/
15.0
4
6
Z-
8 -
IO
i
2
3-
/9.2
4
•6.1 °� 5
6.7% 7.
—3.61 8-
5.3%
_5.3% 9..
`5.6 V. 10'
1
2
-5.4
23.6
6M
6.7
4.7
2.7
6.0
8.8
26.4
/--
—6.3
1983
1984
1985
1986
$ 751,225.90
3
—8.3%
$ 827,986
3,016,630.63
3,277,239.93
4
3,607,235
1,654,966.52
1,902,573.85
1,274,712.65
1,509,707
524,822.40
720,762.82
868,958.08
894,955
5
.33.9 !
900,137.29
1,017,829
582,394.91
6
694,249.71
719,826
313,970.49
321,170.57
6
414,242
4
596,091.12
—7.9 °a
920,581
-/9.7% .
50,882.51
966,727.00
1,353,224
9
519,003.51
1,299,080.00
4,035,766
$8,629,726.55
9,669,041.57
b
$15,301,351
-7
i
'-3.6
a
- 9.0 Y.
8
5.4 %
/0
6.3"6
9—
8.E r
--3.31
—6,2X
'-- 0.5X
1O—
11.8%
\5.4
-5.4
23.6
6M
6.7
4.7
2.7
6.0
8.8
26.4
20
/5
5
Revised
1983
1984
1985
1986
$ 751,225.90
$ 803,728.51
$ 694,132.64
$ 827,986
3,016,630.63
3,277,239.93
3,317,367.58
3,607,235
1,654,966.52
1,902,573.85
1,274,712.65
1,509,707
524,822.40
720,762.82
868,958.08
894,955
842,752.57
869,853.10
900,137.29
1,017,829
582,394.91
607,735.65
694,249.71
719,826
313,970.49
321,170.57
394,898.00
414,242
457,142.95
596,091.12
597,272.71
920,581
50,882.51
966,727.00
1,353,224
485,820.18
519,003.51
1,299,080.00
4,035,766
$8,629,726.55
9,669,041.57
$11,007,535.66
$15,301,351
20
/5
5
PROPOSED CITY RESOURCES
TOTAL 1986-87
$ 2I�.772,880
J. TAXES -33
2. SPECIAL ASSESSMENTS
-,0.97..
3. LICENSES & PERMITS -4.6 %
n
11
5. FEES & CHARGES -15.3 Y.
6. MISCELLANEOUS -
7. WORKING CAPITAL -25.1
4. INTERGOVERNMENTAL REVENUES -19.37,
PROPOSED CITY EXPENDITUPES BY FUNCTION
7T0TA L 196 (-8
$2I,742,319
1
I. GENERA L — 5.8
2. PUBLIC SAFET Y —18.5 %
3. TRANSPORTATION - 8.0 Vo
4. SANITATION -5.4%
3
m
7
0
6. SEWER — 4.0 %
7. LIBRARY -2.1 Yo
S. SPECIAL -REVENUE & DEBT
SERVICE —12.5 %
9. INTERNAL SERVICE —7.8 yo
5 PARK & RECREATION— 5.3 s'o
l0. CAP17-AL PROJECTS -30.6%
SUMMARY OF BUDGET AS RECOMMENDED BY CITY MANAGER
ALL FUNDS
PROPOSED 1986 - 1987
--------------------
AVAILABLE FOR APPROPRIATION:=
-----------------------------------------------------------------------------------------------
C U R R E N T R E V E N U E
-------------------------------------------------
CURRENT INTER PRIOR
PROPERTY FUND OTHER YEAR'S TOTAL
TAX TRANSFERS REVENUES TOTAL REVENUE AVAILABLE
------------------------------------------------------------
GENERAL $ 618,780 $ 760,000 $ 8,400,546 $ 9,779,326 $ $ 977797326
SEWER
940,929
940,99
941.929
HEALTH
78,100
32,361
376tiO
1147111
11,282
125,393
MOTOR FUEL
1,790,638
1,790,/38
265,880
2,066,518
AIRPORT
33,523
224,320
257,843
187927
276,775
MAUSOLEUM
27050
2,050
10,468
12,508
CONV/TOUR
524,900
5247900
373,127
898,027
FEDERAL SHAFTED
2807732
280,732
231,746
512,478
65 AIRPORT
SPEC. BUS. DIST.
15,600
13,550
297150
2,000
31,150
LIBRARY FUNDS
280,950
124,990
4057940
5" 390
461,330
GOLF COURSE
2ti5,500
25.5,500
307128
285,628
CAPITAL IMPROVE.
208,950
1,0327705
1,241,655
1,2417655
MULTI -USE CENTER
337,027
511000
388,027
3,1577259
3,545,286
DATA PROCESSING
100,000
697714
1697714
120.856
290,570
SPECIAL ASSESS.
50,000
162,500
212,500
212,500
FLEET MANAGEMENT
375,750
9337827
1,309,577
15,107
1,324,684
SEWER CONSTRUCT.
100,000
532,022
632,022
950,207
1,582,229
DEBT SERVICE
193,510
420,000
613,510
613,510
LESS: INTER -FUND
TRANSFERS
2,417,616-
-----------
-----------
2,417,616-
-----------
-----------
TOTAL $
1,186,940
-----------
$
-----------
$15,343,573
$18,948,129
$ 5,242,367
$217772,880
EXPENDITURE DISBURSEMENTS
-----------------------------------------------------------------------------------------------
C U R R E N T E X PENSE
--------------------------------------------------
PERSONAL
GENERAL
CAPITAL
IN'(ER-FUND
TOTAL
SERVICES
-----------
OPERATIONS
-----------
CONTRACTUAL
----------------------
SUNDRY
OUTLAY
-----------
TRANSFERS
-----------
REQUIREMENTS
------------
$ 5,817,328
$ 625,052
$ 1,945,850 $
83,900
$ 839,835
$ 459,361
$ 9,779,326
405,712
105,218
392,19
11300
12,510
24,000
940,929
74,827
3,145
23,771
8,650
15,000
12`.1,393
1,446,518
610,000
2,056,518
33,019
12,75
196,318
1,035
33,528
276,775
12,503
12,50.8-
2,503140,000
140, 000
11000
757,027
898,027
512,478
512,478
205,680
125,130
32.940
150
58,700 48,100 2,850
59,935 86,763 2,800
34,100
241,444 4337255
27,300
120,500
253,33~
613,510
80,900
900
450
1,000
146,000
1,250
1,211,094
3,545, 286
116,330
92,000
395,750
1,581,779
30,000
9,750
31,150
461,330
28=,62.
1,211,094 '
3,545, 286
290,570
212,500
1,324,684
1,582,229
613,510
274177616- 2.417,616-
----------- ----------- --------------------------------------------------------
$ 6,936,080 $ 1,332,2=0 $ 3,8632144 $ 183,935 $ 9,421,880 $ $ 21,742,319
SUMMARY OF BUDGET AS RECOMMENDED BY CITY MANAGER
ALL FUNDS
PROPOSED 1933 - 1936 REVISION
- -----------------------------
AVAILABLE FOR APPROPRIATION:
-----------------------------------------------------------------------------------------------
-------------------------------------------------
C U R R E N T
R E V E N U
E
CURRENT
INTER
PRIOR
PROPERTY
FUND
OTHER
YEAR'S
TOTAL
----------
TAX
TRANSFERS
----------
REVENUES
----------
TOTAL
----------
REVENUE
----------
AVAILABLE
----------
GENERAL $
604,306
1,031,278
$ 7,155,042
$ 5,790,626
$
$ 8,790,626
SEWER
630,300
630,300
127,370
757,670
HEALTH
76,400
20,000
31950
100,350
578
100,928
MOTOR FUEL
605,'_500
605,500
52,823
652,323
AIRPORT
2177970
217,970
5,650
223,620
MAUSOLEUM
2,050
2,050
2,050
CONV/TOUR
535,500
5357500
114,311
650,311
FEDERAL SHARED
673,627
673,67
34,672
708,299
65 AIRPORT
11400
177433
10,833
225,257
244,090
SPEC. BUS. DIST.
15,200
11,850
277050
27,050
LIBRARY FUNDS
276,000
4,491
62,705
343,196
77,911
421.107
GOLF COURSE
25,000
240,450
265,450
265,450
CAPITAL IMPROVE.
337,666
1,162,666
1,500,332
1,500,332
MULTI -USE CENTER
205,000
337,100
542,100
1,847,264
2,389,364
..DATA PROCESSING
207,000
269,209
476,209
476,209
SPECIAL ASSESS.
50,000
76,550
126,-50
126,:;50
FLEET MANAGEMENT
25,000
9757941
1,000,941
15,436
1,016,377
SEWER CONSTRUCT.
1,421,979
1,421,979
1,421,979
DEBT SERVICE
252,330
252,330
252,330
LESS: INTER -FUND
TRANSFERS
-----------
2,157,765-
2,157,765-
TOTAL $
973,306
-----------
$
-----------
$14,399,322
-----------
$17,530,893
-----------
$ 2,501,772
-----------
$17,374,900
-----------------------------------------------------------------------------------------------
EXPENDITURE DISBURSEMENTS
C
--------------------------------------------------
U R R E N T
E X P E N S E
PERSONAL
GENERAL
CAPITAL
INTER -FUND
TOTAL
SERVICES
-----------
OPERATIONS
-----------
CONTRACTUAL
----------------------
SUNDRY
OUTLAY
-----------
TRANSFERS
-----------
REQUIREMENTS
------------
$ 5,376,404
$ 534,696
$ 1,716,043 $
53,052
$ 318,163
$
$ 8.4989358
380,478
72,418
297,174
1,300
6,300
757,670
71,435
3,125
17,695
8,673
100,923
144,300
510,023
658,323
30,482
13,115
178,928
1,035
223,620
11008
1,003
111,000
1,025
538,286
650,311
15,000
693,299
708,299
88,090
156,000
244,090
150
2~,570
25,720
201,040
16,300
49,544
2,850
146,30.
4,491
420,533
134,516
62,384
40,370
2,900
12,800
10,000
262,970
1,420,296
1,420,296
364,364
25,000
27000,000
2,389,364
41,537
4,500
9,760
15,450
280,050
351,297
120,500
120,500
232,769
423,525
240,943
400
113,740
1,016,377
25,323
783
2007000
245,666
471,772
252,330
252,330
2,157,765-
-----------
2,157,765-
------------
-----------
$ 6,468,661
-----------
$ 1,135,123
----------------------
$ 3,513,072 $
112,618
-----------
$ 5,186,527
$
$ 16,416,001
REVENUE - ALL FUNDS
-------------------
COMPARATIVE ANALYSIS BY FUND
----------------------------
BUDGET
ADOPTED
1934-35
-------
1935-36
--------------------
BUDGET
1936 -37
----------
PROPOSED
FUND
----
ACTUAL
------
ADOPTED
-------
REVISION
--------
PROPOSED
--------
GENERAL
$ 3,032,814
$ 3,56.4,267
$ 3,790,626
$ 9,779,326 $
LIBRARY
316,319
338,130
321,000
431,740
SEWER
820,236
831,014
757,670
940,929
HEALTH
37,051
100,716
100,923
125,393
MOTOR FUEL
602,104
1,746,355
658,323
2,056,513
AIRPiRT
171,836
246,493
223,620
276,775
MAUSOLEUM
3,3(-.)6
10, 25J0
2,050
12,508
CONVENTION/TOURISM
521,569
477,335
650,311
893,027
FEDERAL SHARED REVENUE
676,937
774,209
708,299
512,47_:
65 AIRPORT
93,033
33,000
244,090
LIBRARY EQUIPMENT
1,499
22,000
5,546
22,440
LIBRARY GIFTS & MEMSTRIALS
10,934
2,000
12,600
7,150
SPECIAL BUSINESS DISTRICT
12,752
26,150
27,050
31,150
LIBRARY BUILDING
9,593
30,000
81,961
GOLF COURSE
241,520
234,694
265,450
285,623
CAPITAL IMPROVEMENT
1,085,635
1,375,942
1,500,332
1,241,655
MULTI -USE CENTER CONST.
5,461,858
615,960
2,339,364
3,545,236
DATA PROCESSING.
48,022
104,303
476,209
290,570
SPECIAL ASSESSMENTS
95,633
120,500
126,550
212,500
FLEET MANAGEMENT
1,003,445
1,001,109
1,016,377
1,324,684
SEWER CONSTRUCTION
1,900,000
1,421,979
1,582,229
DEBT SERVICE
-----------
-----------
252,330
-----------
613,510
-----------
GROSS TOTAL
$19,296,179
$13,709,432
$20,0:2,66.5
$24,190,496
LESS INTER -FUND TRANSFERS
892,015
-----------
1,226,157
-----------
2,157,765
-----------
2,4177616
-----------
GRAND TOTAL
$13,404,164
$17,483,325
$17,874,900
$21,772,880
BUDGET
ADOPTED
SOURCE
PRIOR YEARS REVENUE
PROPERTY TAXES
SPECIAL ASSESSMENTS
SALES & SERVICE TAXES
LICENSES & PERMITS
FINES & FORFEITURES
USE OF MONEY AND PROPERTY
FEES AND SERVICE CHARGES
REVENUE FROM OTHER AGENCIES
GROSS TOTAL
LESS INTER -FUND TRANSFERS
GRAND TOTAL
REVENUE - ALL FUNDS
-------------------
COMPARATIVE ANALYSIS BY SOURCE
1934-85
-------
1935-86
--------------------
BUDGET
1936 -87
-----------
PROPOSED
AC"fUAL
------
ADOPTED
-------
REVISION
--------
PROPOSED
--------
$
$ 656,311
$ 2,501,772
$ 5,242,367 $
935,314
970,779
973,306
1,186,940
74,566
110,500
64,000
134,450
5,106,741
5,335,015
5,403,400
5,663,561
905,115
87--i,855
929,800
962,700
393,565
332,200
415,000
426,000
1,713,347
1,732,183
1,906,360
1,360,196
1,847,467
1,649,900
1,530,250
2,742,031
8,314,064
-----------
6,946,739
-----------
6,303,777
-----------
6,422,251
-----------
$19,296,179
$18,709,482
$20,032,665
$24,190,496
392,015
-----------
17226,157
-----------
2,157,765
-----------
27417,616
-----------
$18,404,164
$17,483,325
$17,374,900
$21,772,830
BUDGET
ADOPTED
FUND
GENERAL
LIBRARY
SEWER
HEALTH
MOTOR FUEL
AIRPORT
MAUSOLEUM
CONVENTION/TOURISM
FEDERAL SHARED REVENUE
65 AIRPORT
LIBRARY EQUIPMENT
LIBRARY GIFTS & MEMORIALS
SPECIAL BUSINESS DISTRICT
LIBRARY BUILDING
GOLF COURSE
CAPITAL IMPROVEMENT
MULTI -USE CENTER CONST.
DATA PROCESSING
SPECIAL ASSESSMENTS
FLEET MANAGEMENY
SEWER CONSTRUCTION
DEBT SERVICE
EXPENDITURES - ALL FUNDS
COMPARATIVE ANALYSIS BY FUND
1984-85
1935-36
BUDGET
1936 -87
-------
--------------------
PROPOSED
----------
ACTUAL
------
ADOPTED
-------
REVISION
--------
PROPOSED
--------
$ 7,770,078
$ 8,564,267
$ 8,498,358
$ 9,779,326
304,186
3381190
329,520
432,330
720,066
831,014
757,670
940,929
98,449
100,716
100,928
125,393
590,497
1,746•,355
659,323
2,056,518
135,301
246,493
223,620
276,775
86
10,250
11009
12,503
60,777
120,000
650,311
898,027
528,251
774,209
708,299
512,47.3
85,832
83,000
244,090
22,000
27,000
8,438
2,000
7,928
2,000
9,744
26,150
25,720
31,150
84,025
80,000
83,085
235,540
284,694
262,970
285,628
1,062,230
3,243,322
1,420,296
1,211,094
238,731
615,960
2,389,364
3,545,286
47,484
104,308
351,297
290,570
75,664
120,500
120,500
212,500
922,760
11001,109
1,016,377
1,324,694
471,772
1,582,229
252,330
613,510
GROSS TOTALS: $12,978,139 $18,319,527 $18,573,766 $24,159,93:1
LESS: INTER -FUND TRANSFERS 892,015 1,226,157 2,157,765 2,417,616
----------- ----------- ----------- -----------
TOTAL $12,086,124 $17,093,370 $16,416,001 $21,742,319
--------------------------------------------
--------------------------------------------
BUDGET
ADOPTED
EXPENDITURES - ALL FUNDS
------------------------
COMPARATIVE ANALYSIS BY MAJOR OBJECTIVE
1984-85 1985-86 BUDGET 1986 -87
------- -------------------- -------
PROPOSED
MAJOR OBJECTIVE AC•fUAL ADOPTED REVISION PROPOSED
CURRENT EXPENSES
SALARIES
GENERAL OPERA•fIONS
CONTRACTUAL
SUNDRY CHARGE_
TOTAL CURRENT EXPENSES
CAPITAL OUTLAYS
PROJECTS
TRANSFERS
GROSS TOTAL
LESS: INTER -FUND TRANSFERS
$ 6,083,351 $ 6,596,557 $ 6,468,661 $ 6,936,080 $
945,045 1,0267664 1,135,123 1,332,280
2,722,014 3,541 87 37513,072 3,863,144
209,384 304,x•65 112,618 188,935
$ 9,959,794 $11,269,973 $11,229,474 $12,5'20,439
631,791 935,525 1,127,221 996,553
1,494,539 4,887,872 4,059,306 1,425,327
892,015 1,226,157 2,157,765 2,4177616
----------- ----------- ----------- -----------
$12,978,139 $18,319,527 $18,573,766 $247159,935
892,015 1,226,157 2,157,765 2,417,616
TOTAL $12,086,124 $17,093,370 $16,416,001 $21,742,319
BUDGET
ADOPTED
WHAT DOES A CITY PROPERTY OWNER PAY?
TAX L EEVIES BASED ON YEAR OF ASSESSMEN T 1979- 1985
�C�T 0�O �e �cy00
R10,G
F
\ �T
4,gR`yFn
Road
Year City County Bridge School Library Other Total
1979
.54 .50
.35
3.73
.20
.13
5.45
1980
.54 .21
.35
3.73
.20
.13
5.16
1981
.52 .11
.35
3.73
.20
.23
5.16
1982
.52
.35
3.73
.20
.23
5.03
1983
.52
.35
3.41
.20
.23
4.71
1984
.52
.35
3.32
.20
.23
4.62
1985
.34
.25
2.34
.14
.17
3.24
1986
* Has not been determined.
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 1985, the City's tax levy was .34 per $100 of
assessed valuation. An individual who owns a home with an actual
value of $70,000 will pay the following tax to the City:
$70,000 x .19% _ $13,300 Assessed Valuation
$13,300 = 100 = 133 x .34 = $45.22 (City Property Tax)
PERSONNEL DIS T RI BU TION
1. GENERA L GO VERNMEN T— 8.71v,,
3. PUBLIC WORKS -22.570
5. SEWER UTILITY - 7,vo
2. PUBLIC SAFETY -48.4 7
4. INTERNAL SERVICES- 4.8 %'
6. PARKS AND RECREATION -8.6,7.
.. , m ■ 0
1 2 3 '4 m 5 6
TO TA L FUL L TIME EMPL 0 YEES - 280
AUTHORIZED POSITIONS - SUNAAARY BY FUND
TOTAL GENERAL FUND 211 216 220 223 224 231 238
Actual
Actual
Actual
Actual
Actual
Revised
Proposed
General Fund
1980-81
1981-82
1982-83
1983-84
1984-85
1985-86
1986-87
City Attorney
3
3
3
3
3
3
3
Municipal Court
2
2
2
2
2
3
3
City Manager
4
4
4
4
4
4
4.5
City Hall
1
1
1
1
1
1
1.5
Finance/City Clerk
7
7
7
7
7
7
7
Corm mity Development
5.5
Police
61
63
65
68
68
73
77.5
Fire
54
54
54
54
54
54
55
Street
24
24
24
24
24
24
24
Engineering
16
16
16
16
16
16
10.5
Waste Disposal -
Residential
15
15
15
16
16
15
15
Waste Disposal-
Comrercial
4
4
4
4
5
6
6
Waste Disposal -
Landfill
3
3
3
3
3
3
3
Waste Disposal -
Supervision
3
3
3
2
2
2
2.5
Cemetery
1
1
2
2
2
2
1
Park
13
16
16
16
16
16
16
Capaha Pool
0
0
0
0
0
0
0
Recreation
0
0
1
1
1
1
2
Central Pool
0
0
0
0
0
1
1
TOTAL GENERAL FUND 211 216 220 223 224 231 238
AUTHORIZED POSITIONS - SUMMARY BY FUND
Actual
Actual
Actual
Actual
Actual
Revised
Proposed
Other Funds
1980-81
1981-82
1982-83
1983-84
1984-85
1985-86
1986-87
Sewer Treatment
18
18
17
18
19
19
19.5
Health
2
2
2
3
3
3
3
Airport
2
2
2
2
2
2
2
Golf Course
3
4
4
5
5
5
4
Data Processing
0
0
1
2
2
2
1.5
Fleet Management
9
10
10
11
11
12
12
TOTAL OTHER FUNDS
34
36
36
41
42
43
42
TOTAL CITY EMPLOYEES
245
252
256
264
266
274
280
ANNUAL PART TIME POSITIONS
126.5
ORGANIZATION CHART
CITIZENS OF
CAPE GIRARDEAU
CITY COUNCIL
`^ I
f3 ARDS IPERSOr:n
7 I
EL 66ARD NVHICIPAL COURT
� _ _� ,•,�
CITY
MANAGER
I
AIRPORT
•
ASSISTANT CITY MANAGER
•
PERSONNEL
I
1
l
1
LIBRARY F INANCE /
PARKS b
PUBLIC
CITY CLERK
RECREATION
V10RKS
POLICE
FIRE
HEALTH
CO►: ►,tUNITY
CITY
Dc�ELOPIA
ATTORNEY
ACCOUNTIrY
11yy5
E1+Gc+EE.�rG
MTACt_
FIRE
ANIMA(,
BURDtrrG
PaEvEnTKKr
COnTAOt.
InSPECTAN
VBrItUfTl
C0.1lEClu 6
TEE]
STAECT
TMFFIC
IXTalCA71CN
r:SECT10rT5
-vEEOa4Ent
CEn1ER
• DATA
PaOCESSING
POOl3
FLEET
CawInAL
1aAlnulG
xEEO
PUNNItrG
COrrtaOl
-
, PURCILISING
C4lF
COurtSC
SE�vLE
Cl.PO`.AL
SUPPOPT
Sf RvrCC3
FIFE
:U �a.5:iG1
•
[CME TEa6
pppS,,y
PI�,VE�f(Tgn
M ILLION
15
12
13
P?
10
E
C
E
GENERAL FUND
80-81 81-82 82-83 83-84. 84-85. 85-86 86-87
REVISED PROPOSED
MILLION
PROJECTIONS 15
1987-1992
[12
•. Y r
,t
i• •j
13
77 l =,
t '
12
� f.•-
...
10
..r • '��� �(J �� rlt
{•
;�'1 r•=r <<4 'r:�:
iii.
•• •�
.��' • • ,•~tet
:-f •�
=`
7
.•
87- 88 88-89 05-50 90-91 91-92
BUDGET HIGHLIGHTS
ACTIVITIES:
The activities associated with the general government of the City of
Cape Girardeau include:
City Council - The City Council is the elected legislative
authority of the City government through appointment and supervision
of the City Manager. 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.
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 on legal matters, to
institute and prosecute actions in the Municipal Court as provided by
law or ordinance, to prepare ordinances and other legal documents
relating to city affairs and to represent the City's legal interest
as required.
Municipal Court - The Municipal Court has exclusive original
jurisdiction to hear and rule on all complaints under City
ordinances. It is empowered to imprison and/or fine any person
violating City ordinances.
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
Finance - This department is responsible for all accounting and
financial functions of the City government including records
management, utility billing, revenue collection, purchasing,
disbursements, investments, data processing, budget analysis and
financial forecasting.
Community Development - This new department is responsible for
development activities including the Community Development Block
Grant program, building inspection, planning and the coordination of
all development within the community.
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.
Fire - The major emphasis of this department will continue to be
fire prevention and enforcement of the fire code, together with
protection against the spread of fire, extinguishing fires and
performance of related duties.
Public Works:
Engineering - This division provides engineering services for all
City construction projects 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.
Streets - This division maintains public streets and rights-of-way
in accordance with other policy actions of the City Council. This
department installs and maintains traffic markings and signs,
works with storm water drainage on public right-of-way, performs
minor construction and other duties related to street maintenance.
Sanitation - The residential division collects and disposes of
solid waste materials generated by citizens, as well as providing
a special pick-up service for items and materials excluded in
scheduled daily collection. The commercial division collects and
disposes of solid waste materials generated by commercial
establishments. The landfill is the disposal point of solid waste
materials collected from all residential and commercial pick-ups.
This facility also receives waste materials for numerous
residential, commercial and industrial facilities throughout this
county and adjacent counties.
Parks and Recreation:
Parks - This division maintains and operates all public areas,
buildings and equipment, medians, areas around public buildings
and�receational facilities.
Pools - This division operates and maintains two public pools; one
is an indoor/outdoor facility.
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.
Band - The municipal band provides open-air concerts at the Band
Shell in Capaha Park.
Cemetery - This division operates and maintains three cemetery
facilities within the community.
PROGRAM/SERVICE LEVEL ADJUSTMENTS:
- Creation of a Development Center to handle all planning, zoning,
building regulation and development related items.
- Continued funding of the comprehensive plan update, economic
development activity and salary and benefit plan review.
- Adding four positions in the Police Department to meeting
management study recommendations.
- Initial funding for fire truck replacement program.
- Added emphasis to Parks and Recreation with full staffing,
increased maintenance funding and capital outlays.
REVENUE/RATE INCREASES:
- Fee for residential refuse collection, fee increase for commercial
and landfill.
a
Beginning Fund Balance
Additions
Revenues
Taxes
Licenses & Permits
Fines & Forteitures
Fees & Charges
Intergovernmental
Miscellaneous
Total Revenue
Transfers from Federal
Shared Revenue
Transfers from Motor
Fuel
Transfers from
Convention/Tourism
Total Additions
Deductions
Operation & Maint.
Salaries
General Operations
Contractual
Sundry
Capital
Total Operation
& Maintenance
Transfer to Capital
Improvement
Transfer to Health
Transfer to Fleet
Transfer to Sewer
Construction
Total Deductions
Ending Fund Balance
Actual
1984-85
1,046,739
Budget
1985-86
1,309,471
GENERAL
Revised
Proposed
Projected
Projected
Projected
Projected
1985-86
1986-87
1987-88
1988-89
1989-90
1990-91
1,309,471
1,601,739
1,601,839
1,525,736
1,258,104
758,760
Projected
1991-92
(14,907)
5,699,530
412,826
5,998,285
400,855
6,012,706
439,800
6,282,341
458,300
6,589,230
471,738
7,033,345
7,507,392
8,013,390
8,553,493
389,737
375,000
408,000
419,000
453,762
486,740
508,394
502,218
569,605
518,189
638,186
534,667
715,023
558,830
66,794
554,840
85,623
637,500
117,090
1,483,012
247,660
1,838,236
164,148
2,042,832
2,270,199
2,526;732
2,812,253
146,084
105,000
144,252
129,013
133,562
171,137
138,825
178,126
144,295
185,115
149.980
192,104
155,889
7,273,801
7,519,603
7,759,348
9,019,326
9,650,676
10,381,273
11,171,835
12,031,592
12,963,429
361,792
546,299
546,299
200,000
397,223
404,023
404,023
560,000
576,800
594,104
611,927
630,284
649,193
80,956
8,032,816 8,469,925 8,790,626 9,779,326 10,227,476 10,975,377 11,783,762 12,661,876 13,612,622
5,059,450
347,604
5,491,919
401,023
5,376,404
534,696
5,817,328
625,052
6,332,141
6,831,747
7,370,772
7,952,326
8,579,765
1,511,533
1,608,437
1,716,043
1,948,850
783,703
2,284,310
903,531
2,592,464
1,041,681
2,942,187
1,200,954
3,339,088
1,384,580
3,789,532
169,659
6.81,838
90,375
968,113
53,052
818,163
88,800
839,835
103,425
400,000
115,267
400,000
128,466
400,000
143,175
159,568
400,000
400,000
7,770,084 8,559,867 8,498,358 9,319,865 9,903,579 10,843,009 11,883,106 13,035,543 14,313,445
4,400
32,361
327,000 400,000 400,000 400,000 400,000 400,000
100,000
7,770,084 8,564,267 8,498,358 9,779,226 10,303,579 11,243,009 12,283,106 13,435,543 14,713,445
1,309,471 1,215,129 1,601,739 1,601,839 1,525,736 1,258,104 758,760 (14,907) (1,115,730)
CURRENT REVENUE BY FUND AND SOURCE
1984-8b 1985-86 BUDGET 1936-87
PROPOSED
FUND AND SOURCE ACTUAL ADOPTED REVISION PROPOSED
---------------
GENERAL
PRIOR YEARS REVENUE
PRIOR YEARS REVENUE
SOURCE TOTAL
$ $ 104,342 $
$ 104,342
$
PROPERTY TAXES
REAL ESTATE
$
4087157
$
423,366
$
448,000
$
461,440
PERSONAL PROPERTY
59,159
62,400
887000
90,640
RAILROAD UTILITIES
57,389
587000
56,606
55,000
INTANGIBLE
439
500
1,700
1,700
DELINQUENT
-----------
137730
-----------
127740
-----------
10,000
-----------
10,000
SOURCE TOTAL
$
-----------
538,874
$
-----------
557,006
$
-----------
6047306
$
-----------
618,780
SALES & SERVICE TAXES
UNION ELECTRIC
$
17351,830
$
1,475,000
$
17462,900
$
1,5507000
SOUTHWESTERN BELL
27,500
27,500
27,500
27,500
CABLE T.V.
59,327
607515
61,000
61,000
CIGARETTE TAX
136,539
130,000
1307000
130,000
SALES TAX
3,5317545
-----------
37692,000
-----------
3,7277000
-----------
3,895,061
SOURCE TOTAL
-----------
$
-----------
5,106,741
$
-----------
5,385,015
$
-----------
5,4087400
$
-----------
5,663,561
LICENSES & PERMITS
MERCHANT LICENSES
$
336,231
$
336,000
$
370,000
$
388,500 $
LIQUOR LICENSES
367989
34,000
34,000
34,000
SECURITY GUARDS
17173
1,075
11000
17000
BUILDING PERMITS
97373
81000
12,000
127000
PLUMBING, & SEWER PERMITS
9,433
8,470
107000
10,000
ELECTRICAL PERMITS
7,108
6,520
91000
91000
ANIMAL LICENSES
646
600
600
600
POOL TABLES
209
190
200
200
ENGINEERING FEES
-----------
11,659
-----------
6,000
-----------
31000
-----------
3,000
SOURCE TOTAL
$
-----------
412,826
$
-----------
400,855
$
-----------
439,800
$
-----------
4587300
FINES & FORFEITURES
FINES & FORFEITURES
$
340,509
$
325,000
$
350,000
$
350,000 $
PRISONER HOUSING
47,226
50,000
55,000
697000
CRIME VICTIMS FUND
27002
-----------
-----------
3,000
-----------
SOURCE TOTAL
-----------
$
-----------
389,737
$
-----------
375,000
$
-----------
408,000
$
-----------
419,000
BUDGET
ADOPTED
CURRENT
REVENUE
BY FUND
AND S
O
U R C E
1984-85
1985-86
BUDGET
1986 -87
--------------------
PROPOSED
-----------
FUND AND SOURCE
---------------
ACTUAL
------
ADOPTED
-------
REVISION
--------
PROPOSED
--------
USE OF MONEY AND PROPERTY
INTEREST ON TAXES
$
9,971
$
5,000
$
10,000
$
10,000 $
INTEREST ON INVESTMENTS
63,791
30,000
70,000
50,000
INTEREST ON WEEKEND INVEST
6,457
61000
4,000
4,000
SALE OF CITY PROPERTY
13,595
15,000
12,239
10,000
ARENA RENTALS
34,045
33,000
28,000
32,000
INTEREST ON SALES TAX
18,224
16,000
147000
16,000
PROPERTY DAMAGE SETTLEMENT
11000
FARM LEASE/LANDFILL
61013
6,013
SOURCE TOTAL
-----------
$
-----------
146,083
-----------
$
-----------
105,000
-----------
$
-----------
144,252
-----------
$
-----------
1297013
FEES AND SERVICE CHARGES
TAXI COUPONS
$
75,144
$
84,840
$
72,000
$
847840 $
CAPAHA POOL
8,491
10,000
10,000
107000
MISCELLANEOUS
297654
30,000
60,000
307000
INSURANCE REFUNDS
8,423
16,000
HEALTH -CEMETERY
10,805
81000
91000
91000
WASTE DISPOSAL
374,532
363,000
457000
1,301,172
CENTRAL POOL
477990
457000
40,000
40,000
POOL CONCESSIONS
31790
4,000
4,500
81000
DONATIONS
11000
SOURCE TOTAL
-----------
$
-----------
558,829
-----------
$
-----------
544,840
-----------
$
-----------
637,500
-----------
$
-----------
17483,012
REVENUE FROM OTHER AGENCYS
PROPERTY SURTX ON BUSINESS
$
53,915
$
56,264
$
267460
$
26,460 $
HUD RENTAL REHAB.
25,000
125,000
CDBG-RS TO GEN -ADMIN. SER.
1ti,000
47500
STATE -POLICE GRANTS
267941
87930
11,630
397200
STATE -TRANSIT
36,359
53,998
47,000
52,500
STATE - HISTORICAL GRANT
3,454
7,695
7,000
TRANSFER F.S.R. TO GENERAL
361,792
546,299
546,299
200,000
TRANSFER M.F.T. TO GENERAL
3977223
404,023
404,023
5607000
TRANSFER FROM CONY/TOUR.
-----------
-----------
-----------
80,956
SOURCE TOTAL
$
-----------
879,724
$
-----------
1,092,209
$
-----------
1,148,368
-----------
$
-----------
17007,660
FUND TOTAL
$
87032,814
$
8,564,267
$
8,790,626
$
97779,326
BUDGET
ADOPTED
C O M P A R A T I V E A N A L Y S I S
E X P E N D I T U R E S E Y F U N D A N D A C T I V I T Y
1984-85 19:=5-86 BUDGET 1986 -87
------- -------------------- -------
PROPOSED
FUND AND ACTIVITY ACTUAL ADOPTED REVISION PROP&cED
-----------------
GENERAL
CITY COUNCIL
$ 19,390
$ 24,405
$ 21,658
22,708 $
CITY ATTORNEY
109,892
114,793
109,047
114,614
MUNICIPAL COURT
46,863
51,028
58,748
55,43t,
CITY MANAGER
162,0)33
170,274
187,045
192,"591
CITY HALL
50,/,_:6,
61, 12_
6'5,4=2
73,734
FINANCE
195,116
194,974
23=,520
217,462
COMMUNITY DEVELOPMENT
131,249
INTER -DEPARTMENT SERVICES
254,400
349,105
337,507
680,273
POLICE
2,064,030
2,230,936
2,304,112
2,373,510
FIRE
1,460,327
1,5537054
1,540,059
17663,841
STREET
896,120
1,007,505
1,020,994
1,274,344
ENGINEERING
378,832
4137364
400,15Z:
315,_,0`
W.D. RESIDENTIAL
419,999
448,959
423,073
493,901
W.D. COMMERCIAL
241,140
273,109
253,663
2977986
LANDFILL
493,286
580,274
474,196
637,595
W.D. SUPERVISION
54,017
55,082
56,280
71,690
CEMETERY
60,687
69,690
67,738
66,109
BAND
13,282
14,61
12 1 9 1 131
13,455
PARTS
477,030
571,447
572,670
679,649
CITY CAPAHA POOL
60,148
75,899
76,075
59,22=
RECREATION
S7, 5 5'
75,56'3
72, 3!56
94,941
CITY CENTRAL POOL iL
145, 379
175„ 463
190, 087
199,509
CONTINGENCY
10978j2
50,000
16,027
-----------
50,000
-----------
FUND TOTAL
-----------
$ 7,770,078
-----------
$ 815647267
$ 8,49S,-_458
$ 97779,326
BUDGET
ADOPTED
BUDGET HIGHLIGHTS
ACTIVITIES:
The City of Cape Girardeau operates the sewer utility, municipal
airport, municipal golf course and a sewer construction fund as
self-sustaining enterprise funds.
Sewer - operates and maintains the facilities which provide for the
proper treatment and disposal of domestic commercial and industrial
waste waters to meet state and federal regulations.
Airport - operates and maintains the municipal airport facility in
accordance with Federal Aviation Administration regulations and to
service passenger traffic, private aircraft and related business
activities.
Golf - provides for the operation and maintenance of the 18 hole
municipal golf course.
Sewer Construction - provides for the construction of a major
sanitary relief sewer through the central part of the community.
PROGRAM/SERVICE ADJUSTMENTS
The major sanitary sewer construction program will relieve residential
and commercial back-up problems and will allow for continued growth of
the community to the north and northwest.
REVENUE/RATE INCREASES
The sanitary sewer rate adjustment and new utility billing system,
previously approved by the City Council, will go into effect with the
beginning of the fiscal year.
SE W EP O PE PA TING FUND
REVENUES b EXPENDITURES
1980 — 1986
Oil m
E••
1300+
REVENUES
1200 ® EXPENDITURES
8 1100
A.
t-
1000
g00
•sr=
.a .
A
800
i
700
.,s
•;,;
600
�•
is
l
;;�`.
=:, •
:.
.• -4
� t�
+: �;.�
500
•��•
'�� :1
1ta•
••• a
��st
•.fit
450
::•
-,,:
.;;�
:;<<,
,;�
:.;a
80-81
81.82
82-83
83-84
84-85
85-96
86-87
REVISED
PROPOSED
PROJECTIONS
1987-1992
_•a
.y
til
r,•.{
•
.�•.
..
,[•
� t•
•!••
-[tet
••
1 ,
•
�t
.S J
•ti
y•�
-16
Revenues
Fees & Charges
Miscellaneous
Total Revenue
Operation & Maint.
Salaries
General Operations
Contractual
Sundry
Capital
Total Operation
& Maintenance
633%30
Actual
Budget
Revised
Proposed
Projected
Projected
Projected
Projected
Projected
1984-85
1985-86
1985-86
1986-87
1987-88
1988-89
1989-90
1990-91
1991-92
801,223
817,743
611,800
940,729
1,160,200
1,251,000
1,254,400
1,257,786
1,261,182
19,011
13,271
18,500
200
1,300
13,300
20,200
30,704
46,670
19,377
21,100
6,300
12,510
10,000
10,000
10,000
10,000
10,000
820,234
831,014
630,300
940,929
1,161,500
1,264,300
1,274,600
1,288,490
1,307,852
365,613
381,460
380,478
405,712
449,650
498,347
552,318
612,134
678,429
64,033
74,968
72,418
105,218
112,896
115,639
118,449
121,328
124,276
272,175
352,486
297,174
392,189
438,522
483,032
532,060
586,064
645,550
754
1,000
1,300
1,300
35,129
35,208
35,287
35,366
35,445
19,377
21,100
6,300
12,510
10,000
10,000
10,000
10,000
10,000
721,952 831,014 757,670 916,929 1,046,197 1,142,226 1,248,114 1,364,892 1,493,700
Income (Loss) Before
Transfers 98,282 -0- (127,370) 24,000 115,303 122,074 26,486 (76,402) (185,848)
Transfer to Fleet
24,000
40,000
40,000
40,000
40,000
40,000
Net Income (Loss) 98,282
-0- (127,370) -0-
75,303
82,074
(13,514)
(116,402)
(225,848)
Beginning Retained Earnings 130,558
228,840 228,840 101,470
101,470
176,773
258,847
245,333
128,931
Ending Retained Earnings 228,840 228,840 101,470 101,470 176,773 258,847 245,333 128,931 (96,917)
CURRENT
REVENUE
BY
FUND
AND S
O U
R C E
1954-85
19.5-86
BUDGET
1986 -87
--------------------
PROPOSED
----------
FUND AND SOURCE
---------------
ACTUAL
------
ADOPTED
-------
REVISION
--------
PROPOSED
--------
SEWER
PRIOR YEARS REVENUE
PRIOR YEARS REVENUE
$
$
$
127,370
$
$
SOURCE TOTAL
$
127,370
USE OF MONEY AND PROPER'fY
INTEREST ON INVE=-TMENTS
$
17,660
$
11,771
$
13,000
$
100 $
INTEREST ON WEEKEND INVES
-----------
1,352
-----------
11500
-----------
500
-----------
100
SOURCE TOTAL
$
-----------
19,012
$
-----------
13,271
$
-----------
187500
$
-----------
200
FEES AND SERVICE CHARGES
MISCELLANEOUS
$
404
$
250
$
11800
$
1,500 $
SEWER USAGE CHARGES
7297798
721,493
5.50,000
872,229
CONTRACT - BIOKYOWA
717022
96,000
60,000
67,000
SOURCE TOTAL
-----------
$
-----------
8017224
-----------
$
-----------
3177743
-----------
$
-----------
611,300
-----------
$
-----------
940,729
FUND TOTAL
$
-----------
-----------
820,236
$
-----------
-----------
831,014
$
-----------
-----------
7577670
$
-----------
-----------
9407929
BUDGET
ADOPTED
SEWER
TOTAL EXPENDITURES BY CHARACTER AND MAJOR OBJECT CLASSIFICATION
DEPARTMENT I DIVISION
CLASSIFICATIONS
SALARIES
GENERAL OPERATIONS
CONTRACTUAL
SUNDRY CHARGES
TOTAL CURRENT EXPENSE
1984-85
ACTUAL 1985-86 BUDGET
PROPOSED
ADOPTED REVISION
$ 365,613 $ 381,460 $ 330,478
64,034 74,968 72,418
272,176 352,486 297,174
754 11000 11300
----------- ----------- -----------
$ 702,577 $ 809,914 $ 751,370
----------- ----------- -----------
DEPT. NBR.
1986-87 BUDGET
405,712
105,218
392,189
1,300
904,419
CAPITAL OUTLAYS $ 17,489 $ 21,100 $ 61300 $ 12,510
PROJECTS
TRANSFERS 24,000
TOTAL EXPENDITURES $ 7207066 $ 831,014 $ 7577670 $ 940,929
AIRPORT OPERATING FUND
REVENUES & EXPENDITURES
1980 - 1986
THOUSANDS
80-81 '81-82 82-83 83-84 84-85 85-86 86-87
REVENUES ® EXPEND(TURES
PROJECTIONS
1987 --1992
� i• 1f f f•
300
200
• •
1•�
t`
R•it
M• •_
a•a
-f f�
• fps S• •i
� ^i
1 Sl
�j
- •i �•.
t•a
.'� '••/ •• •
',ate
lf�T
a •
oaf
u
t�
� i• 1f f f•
300
200
• •
Revenues
Fees & Charges
Intergovernmental
Miscellaneous
Total Revenue
Operation & Maint.
Salaries
General Operations
Contractual
Sundry
Capital
Total Operation
& Maintenance
Income (Loss) Before
Transfers
Transfer from Federal
Shared
Net Income (Loss)
AIRPORT
Actual
Budget
Revised
Proposed
Projected
Projected
Projected
Projected
Projected
1984-85
1985-86
1985-86
1986-87
1987-88
1988-89
1989-90
1990-91
1991-92
42,518
20,781
17,850
14,550
16,600
15,000
15,500
16,000
16,500
17,000
52,390
128,562
126,900
135,000
143,613
152,775
162,522
172,891
183,921
98,663
86,009
76,520
72,720
81,263
87,805
94,873
102,510
110,762
171,834
232,421
217,970
224,320
239,876
256,080
273,395
291,901
311,683
30,722
33,346
30,482
33,019
35,766
38,,741
41,965
45,456
49,237
7,681
12,011
13,175
12,875
13,827
14,851
15,949
17,130
17,546
42,518
75,686
178,928
196,318
219,742
227,301
235,121
243,209
267,894
1,034
1,035
1,035
1,035
1,056
1,078
1,100
1,123
1,145
53,346
124,215
33,528
135,301 246,293 223,620 276,775 270,391 281,971 294,135 306,918 335,822
36,533 (13,872)
36,533 (13,872)
Beginning Retained Earnings 53,155- 89,688
Ending Retained Earnings 89,688 75,816
(5,650) (52,455) (30,515) (25,891)
33,528
(5,650) (18,927)
75,816 70,166
70,166 51,239
(30,515) (25,891)
51,239 20,724
20,724 (5,167)
(20,740) (15,017)
(20,740) (15,017)
(24,139)
(24,139)
(5,167) (25,907) (24,139)
(25 907) (40 924) (65,063)
CURRENT
REVENUE
BY
FUND
AND S
0 U
R C E
19,34-85
1985-86
BUDGET
1936 -37
--------------------
PROPOSED
----------
FUND AND SOURCE
---------------
ACTUAL
------
ADOPTED
-------
REVISION
--------
PROPOSED
--------
AIRPORT
PRIOR YEARS REVENUE
PRIOR YEARS REVENUE
14,072
$
5,650
$
18,927 �
SOURCE TOTAL
-----------
$
-----------
14,072
-----------
$
-----------
5,650
-----------
$
-----------
18,927
USE OF MONEY AND PROPERTY
INTEREST ON INVESTMENTS
$
3,967
$
27000
5,000
$
37000 $
INTEREST ON WEEKEND INVES
212
100
100
100
AUTO RENTALS
24,606
22,000
20,000
20,000
SIGN RENTALS
145
220
120
120
FLOOR SPACE
33,545
31,000
317400
31,400
RESTAURANT RENT
2,400
1,800
2,100
2,1001
FARM LEASE
337789
28,389
17,800
16,000
SOURCE TOTAL
-----------
$
-----------
98,664
-----------
$
-----------
56,009
-----------
$
-----------
767520
-----------
$
-----------
72,720
FEES AND SERVICE CHARGES
MISCELLANEOUS
$
479
$
350
$
550
$
500 $
BIOKYOWA CONTRACT
2,100
AIRLINE FEES
207302
177500
-----------
14,000
-----------
147000
SOURCE TOTAL
-----------
$
-----------
207781
-----------
$
-----------
17,850
$
-----------
14,550
$
-----------
167600
REVENUE FROM LATHER AGENCYS
FFA - TOWER
$
52,391
$
128,562
$
1267900
$
135,000 $
TRANSFER FROM FSR
33,528
SOURCE TOTAL
-----------
$
-----------
52,391
-----------
$
-----------
124,562
-----------
$
-----------
126,900
-----------
$
-----------
1687528
FUND TOTAL
$
171,836
$
246,493
$
223,620
$
276,775
BUDGET
ADOPTED
TOTAL EXPENDITURES BY CHARACTER AND MAJOR OBJECT CLASSIFICATION
CLASSIFICATIONS
1954-85
ACTUAL
1985-86 BUDGET
1986-57 BUDGET
PROPOSED
ADOPTED
REVISION
PROPOSED
ADOPTED
CURRENT EXPENSES
SALARIES
$ 30,722
$ 33,346
$ 30,432
$ 33,019
GENERAL OPERATIONS
7,651
12,011
13,175
12,875
CONTRACTUAL
93,623
199,901
175,928
196,318
SUNDRY CHARGES
11035
-----------
1,235
11035
1,035
TOTAL CURRENT EXPENSE
$ 133,061
-----------
-----------
$ 246,493
-----------
-----------
$ 223,620
-----------
-----------
$ 243,247
-----------
CAPITAL OUTLAYS
$ 2,240
$
$
$ 337528
PROJECTS
TRANSFERS
TOTAL EXPENDITURES
$ 135,301
$ 2467493
$ 223,620
$ 276,775
GOLF COURSE
REVENUES & EXPENDITURES
1980 - 1986
THOUSANDS
80-81 81-82 82-83 83-84 84-85 85-86 86-87
REVENUES ® EXPENDITURES
PROJECTIONS
1987 —19 92
-Me
,.•
f tj
200
;t
.t
`
•
• :�
y `
• iyS
•i��
~f
•.•.�
000�
•
:
f l
41,
• ' _o'."00•
r
• •
•ell
•
• -000
�a
•"c
';•.
••
.� s
•
!'y
Ji r.
ooe�
"0000000000
•
•� l,-I0000
.�• •
♦ .•
16
87-88
88-89
89-90
90-91
91-92
-Me
,.•
f tj
200
GOLF COURSE
Actual Budget Revised Proposed Projected Projected Projected Projected Projected
1984-85 1985-86 1985-86 1986-87 1987-88 1988-89 1989-90 1990-91 1991-92
Revenues
Fees & Charges
217,927
250,337
238,400
254,950
290,784
331,874
381,348
426,085
483,989
Miscellaneous
592
400
2,050
550
2,288
2,471
2,668
2,882
3,112
Total Revenue
218,519
250,737
240,450
255,500
293,072
334,345
384,016
428,967
487,101
Operation & Maint.
Salaries
123,932
130,025
134,516
125,130
151,635
159,217
167,178
175,537
184,313
General Operations
62,763
76,659
62,384
59,935
84,544
92,845
98,028
107,614
116,642
Contractual
45,813
44,535
40,370
86,763
52,078
64,357
64,180
70,461
78,211
Sundry
3,029
2,650
2,900
2,800
2,912
3,145
3,396
3,668
3,961
Capital
7,700
12,800
1,250
28,125
33,125
33,125
33,125
33,125
Total Operation
& Maintenance
235,537
261,569
252,970
275,878
319,294
352,689
365,907
390,405
416,252
Income (Loss) Before
Transfers
(17,018)
(10,832)
(12,520)
(20,378)
(26,222)
(18,344)
18,109
38,562
70,849
Transfer from
Federal Shared
23,000
25,000
25,000
Transfer to Capital
Improvement Fund
10,000
Transfer to Fleet
9,750
15,000
15,000
15,000
15,000
15,000
Net Income (Loss)
5,982
14,168
2,480
(30,128)
(41,222)
(33,344)
3,109
23,562
55,849
Beginning Retained Earnings
27,995
33,977
33,977
36,457
6,329
(34,893)
(68,237)
(65,128)
(41,566)
Ending Retained Earnings
33,977
48,145
36,457
6029
(34,893)
(68,237)
(65,128)
(41,566)
14,283
CURRENT
REVENUE
BY
FUND
AND S
O U
R C E
1984-85
1985-86
BUDGET
1956-87
BUDGET
--------------------
PROPOSED
--------------------
FUND AND SOURCE
---------------
ACTUAL
------
ADOPTED
-------
REVISION
--------
PROPOSED
--------
ADOPTED
-------
GOLF COURSE
PRIOR YEARS REVENUE
PRIOR YEARS REVENUE
$
$
8,957
$
$
30,123
$
SOURCE TOTAL
-----------
$
-----------
8,957
-----------
$
-----------
30,128
USE OF MONEY AND PROPERTY
INTEREST ON INVESTMENTS
$
428
$
300
$
2,000
$
500
$
INTEREST ON WEEKEND INVES
-----------
165
-----------
100
-----------
bo
-----------
50
SOURCE TOTAL
$
-----------
593
$
-----------
400
$
-----------
2,050
$
-----------
550
FEES AND SERVICE CHARGES
MISCELLANEOUS
$
27042
$
17000
$
1,500
$
1,500
$
GREEN FEES
79,935
95,144
951000
100,000
CONCESSIONS
22,105
22,500
227500
26,250
CART RENTALS
55190:
657812
65,000
67,000
EQUIPMENT SALES
10,883
10,360
10,000
15,000
CART FEES
2,833
5,220
3,000
3,300
CLUB RENTAL
3, 4tf-0
3,195
31000
3,500
PASS
30,084
:'2,827
30,000
307000
BEER
8,262
37279
81000
81000
GIFT CERTIFICATES
-----------
2,380
-----------
-----------
400
-----------
400
SOURCE TOTAL
$
-----------
217,927
$
-----------
250,337
$
-----------
2387400
$
-----------
254,950
REVENUE FROM OTHER AGENCYS
TRANSFER FSR TO GOLF
$
-----------
237000
$
-----------
25,000
$
-----------
25,000
$
$
.=OURCE TOTAL
$
-----------
237000
$
-----------
25,000
$
-----------
257000
FUND TOTAL
$
2417520
$
284,694
$
265,450
$
285,623
TOTAL EXPENDITURES BY CHARACTER AND MAJOR OBJECT CLASSIFICATION
FUND I DEPARTMENT I DIVISION DEPT. NBR.
CLASSIFICATIONS
1934-35
ACTUAL
1935-36 BUDGET
1936-37 BUDGET
1,260
PROPOSED
23,12510,000
9,750
ADOPTED
REVISION
PROPOSED
ADOPTED
CURRENT EXPENSES
SALARIES
$ 123,933
$ 130,025
$ 134,516
$ 125,130
GENERAL OPERATIONS
62,764
76,659
62,354
59,935
CONTRACTUAL
45,413
44,535
40,370
36,763
SUNDRY CHARGES
31030
2,650
27900
2,300
TOTAL CURRENT EXPENSE
$ 235,540
-- --
253,369
-----------
$ 240,170
-----------
$ 274,623
CAPITAL OUTLAYS
$
$ 7,700
Is 12,8001$
1,260
TRANSFERS
23,12510,000
9,750
TOTAL EXPENDITURES
$ 2357540
-----------
$ 234,694
-----------
$ 262,970
----------
$ 2857628
CURRENT
REVENUE
BY FUND
AND S
0 U
R C E
19834-35
1935-86
BUDGET
193E -37
--------------------
PROPOSED
----------
FUND AND SOURCE
---------------
ACTUAL
------
ADOPTED
-------
REVISION
--------
PROPOSED
--------
SEWER CONSTRUCTION
PRIOR YEARS REVENUE
PRIOR YEARS REVENUE
$
$
$
$
950,207 $
SOURCE TOTAL
$
950,207
USE OF MONEY AND PROPERTY
INTEREST ON INVESTMENTS
$
$
$ 16,600
$
31,822
INTEREST ON WEEKEND INVEST
100
-----------
-----------
200
SOURCE TOTAL
$ 16,700
-----------
$
-----------
327022
REVENUE FROM OTHER AOENCYS
BOND REVENUE
$
$
1,400,000
$ 1,40'-J,279
$
STATE SEWER GRANT
500,000
500,000
TRANSFER FROM GENERAL FUND
-----------
-----------
100,000
SOURCE TOTAL
-----------
$
-----------
119001000
$ 174057279
-----------
$
-----------
600,000
FUND TOTAL
$
-----------
-----------
1,900,000
$ 1,4217979
-----------
-----------
$
-----------
-----------
1,582,229
BUDGET
ADOPTED
TOTAL EXPENDITURES BY CHARACTER AND MAJOR OBJECT CLASSIFICATION
DEPARTMENT I DIVISION DEPT. NBR.
5
1986-87 BUDGET
PROPOSED I ADOPTED
SEWER CON:=TRUCTION
CLASSIFICATIONS
CURRENT EXPENSE'
CONTRACTUAL
SUNDRY CHARGES
TOTAL CURRENT EXPENSE
SEWER CON
1984-85
ACTUAL
$
1985-86 BUDGET
PROPOSED
ADOPTED REVISION
$ $ 2.-, 323
7'3
$ 26,106
45i I
450
PROJECTS $ $ $ 200,000 $ 1,581,779
TRANSFERS 245,666
TOTAL EXPENDITURE=: $ 471,772 $ 1,582,229
BUDGET HIGHLIGHTS
ACTIVITIES:
Internal service activities are budgeted and accounted for separately in
internal service funds, administered by various City departments and
supported by transfers from other City operations using their services.
Data Processing - This group provides data processing services for
all City departments and various functions. This fund is
administered by the Finance Department.
Fleet Management - manages the acquisition, operation and
maintenance of the entire City fleet of vehicles and equipment. This
fund is administered by the Public Works Department.
PROGRAM/SERVICE LEVEL ADJUSTMENTS
The data processing fund has a higher than normal cost expenditure as a
part of the completion of upgrading the City centralized computer system
which has already been obligated.
Fleet Management will show the entire capital expenditure for all fleet
acquisitions for the first time. This was previously shown in
individual activity budgets.
REVENUE/RATE ADJUSTMENTS
The fees paid by the various operating activities of the City provide
the revenue for these enterprise funds. The allocated fees are adjusted
annually, based on actual cost experience and projections.
CURRENT REVENUE BY FUND AND S O U R C E
1934-35 1935-86 BUDGET 1986-87
PROPOSED
FUND AND SOURCE ACTUAL ADOPTED REVISION PROPOSED
--------------- ------ ------- -------- --------
DATA PROCESSING
PRIOR YEARS REVENUE"
PRIOR YEARS REVENUE $ $ $ $ 120,856
SOURCE TOTAL $ 120,836
USE OF MONEY AND PROPERTY
INTEREST/WEEKEND INVEST $ $
DEPARTMENTAL TRANSFER 43,022 1-31303 195,659 69,714
--------------------------------- -----------
SOURCE TOTAL $ 48,022 $ 53,308 $ 1957659 $ 69,714
----------- ----------- ----------- -----------
REVENUE FROM OTHER AGENCYS
LIBRARY COMPUTER PURCHASE $ $ $ 73.5='0 $ $
TRANSFER/1965 AIRPORT BOND 156,000
TRANSFER FROM FSR 51,000 51,000 100,000
----------- ----------- -----------
SOURCE TOTAL $ 51,000 $ 2807550 $ 1007000
FUND TOTAL $ 437022 $ 104,308 $ 476,209 $ 290,570
H! �DGE'f
ADOPTED
TOTAL EXPENDITURES BY CHARACTER AND MAJOR OBJECT CLASSIFICATION
FUND DEPARTMENT DIVISION DEPT. NBR.
DATA PROCESSING FINANCE DEPT. DATA PROCESSING 1 82
CLASSIFICATIONS
1984-85
ACTUAL
1985-86 BUDGET
1986-87 BUDGET
PROPOSED
ADOPTED
REVISION
PROPOSED
ADOPTED
CURRENT EXPENSES
SALARIES
$ 38,248
$ 39,213
$ 41,537
$ 32,940
GENERAL OPERATIONS
27121
57550
4,500
347100
CONTRACTUAL
5,485
77520
9,760
27,300
SUNDRY CHARGES
450
525
15,450
807900
TOTAL CURRENT EXPENSE
$ 46,304
$ 52,808
-----------
$ 717247
-----------
$ 175,240
CAPITAL OUTLAYS
TRANSFERS
TOTAL EXPENDITURES
$ 1,180l$ 51,5001$ 280,050
115,330
$=====47_4341$====104,x:0.3 $_====51,297 $====290,570
CURRENT REVENUE BY FUND AND S O U R C: E
1934-85 1935-86 BUDGET 1936-87 BUDGET
-------------------- --------------------
PROP! USED
FUND AND SOURCE ACTUAL ADOPTED REVISION PROPOSED ADOPTED
--------------- ------ ------- -------- -------- -------
FLEET MANAGEMENT
PRIOR YEARS REVENUE
PRIOR YEARS REVENUE
SOURCE TOTAL
USE OF MONEY AND PROPERTY
INTEREST ON INVESTMENTS
INTEREST ON WEEKEND INVEST
VALE OF CITY PROPERTY
INTER -DEPARTMENT TRANSFER
SOURCE TOTAL
FEES AND SERVICE CHARGES
MISCELLANEOUS
SOURCE TOTAL
REVENUE FROM OTHER AGENCY:
COUNTY - RESCUE VEHICLE
TRANSFER FROM FSR
VEHICLE CAPITAL TRANSFERS
SOURCE TOTAL
FUND TOTAL
$ $ 32,113 $ 157436 $ 15,107 $
---------------------------------
$ 32,118 $ 15,436 $ 15,107
$ 162 $ $ 700 $ 500 $
33 150 100
25,307 25,000 31,000 20,000
951,734 918,991 918,991 913,127
$ 977,341 $ 943,991 $ 95.0,341 $ 933,727
----------- ----------- ----------- -----------
$ 1,104 $ $ 100 $ 100 $
---------------------------------
$ 1,104 $ 100 $ 100
----------- ----------- -----------
$ $ $ 2tf., 000 $ $
25, 000 25, 000 25, 000
3757750
750
----------- ----------- ----------- -----------
$ 25,000 $ 257000 $ 50,000 $ 375,750
----------- ----------- ----------- -----------
$ 1,003,445 $ 17001,109 $ 1,016,377 $ 1,324,634
--------------------------------------------
--------------------------------------------
TOTAL EXPENDITURES BY CHARACTER AND MAJOR OBJECT CLASSIFICATION
CLASSIFICATIONS
1984-85
ACTUAL
1985-868 UDGET
1986-87 BUDGET
PROPOSED
ADOPTED
REVISION
PROPOSED
ADOPTED
CURRENT EXPENSES
SALARIES
$ 2157106
$ 2377078
$ 232,769
$ 241,444
GENERAL OPERATIONS
444,030
437,478
428,525
4337255
CONTRACTUAL
227,589
2307653
240,943
253,335
SUNDRY CHARGES
985
900
400
900
TOTAL CURRENT EXPENSE
-----------
$ 887,710
-----------
$ 906,109
-----------
$ 9027637
-----------
$ 928,934
CAPITAL OUTLAYS $ 35,050 $ 95,000 $ 113,740 $ 395,750
TRANSFERS
----------- ----------- ----------- -----------
TOTAL EXPENDITURES $ 922,760 $ 170017109 $ 17016,377 $ 1,324,684
BUDGET HIGHLIGHTS
ACTIVITIES•
These are activities that require separate accounting due to the
financing source and legal requirements. The special revenue and debt
service funds are administered by various City departments.
Health - This department enforces all health ordinances, applicable
state laws and related regulations. It is also responsible for the
administration of the animal control program, vector control program
and related litter, nuisance and unsightly structure ordinances.
Motor Fuel - This account provides for the receipt of funds from
state and federal motor fuel taxes and related sales taxes and
provides for the construction of appropriate street and bridge
projects.
Convention/Tourism - provides for the receipt and disbursement of
all funds in conjunction with the hotel/motel/restaurant tax. This
is a gross receipt tax which provides for a rate of 3% on hotel/motel
rooms and to on restaurants. The funds may be used for conventions
and tourism purposes, as well as other uses authorized by the
ordinance and law.
Revenue Sharing - accounts for the receipt and disbursement of all
funds received under the Federal Revenue Sharing program. The
expenditures are made in accordance with requirements of the federal
law and authorization of the City Council.
Capital Improvement - utilized to record major capital projects
implemented within the current fiscal year and previously authorized
as part of the five year capital improvement program.
Multi -Purpose Building - established to provide a record of
expenditures from the General Obligation Public Building Bonds,
Series 1984, which were issued in the principal amount of $5 million
for the joint construction of a multi-purpose center facility with
Southeast Missouri State University.
Mausoleum - records revenues and expenditures from privately
contributed funds which are utilized to perform structural
maintenance on certain mausoleums in perpetuity.
Special Assessment - provides for the management of revenues
received from various special assessment projects including
sidewalks, storm sewers, sanitary sewers and streets.
Debt Service - provides centralized accounting of interest and
principal payments on all long term debts incurred by the City. The
fund is supported by tax levies for general obligation debt and
transfers from related funds to assist in the retirement of that debt.
PROGRAM/SERVICE LEVEL ADJUSTMENTS
The motor fuel and capital improvement funds will be funded to complete
major public works projects authorized in previous years. The general
revenue sharing program will be eliminated in the upcoming year as it is
anticipated to be phased out by the federal government. The
multi-purpose building and debt service account have been increased with
the implementation of this major public building project within the
community. Convention and tourism continues to implement the major
economic development effort in the community together with paying for a
portion of the general obligation bond issue debt service cost.
REVENUE/RATE INCREASES
There will be a $.10 per $100 assessed valuation increase in the debt
service fund to pay for a portion of the cost of the principal and
interest on the General Obligation Public Building Bonds, Series 1984.
This is the amount that was indicated to the public when this issue was
being considered.
17C
as
15C
Mo
xrol
120
m
m
col
:•
70
.•
HEAL TH FUND
REVENUES & EXPENDITURES
1980 - 1996
8081 81-82 82-83 83-84 84-85 85-86 86-87
REVISED PROPOSED
87-88 88-89 SD -50 90-91 91-92
170
..
150
.E
130
120
sm
••
:•
70
10
HEALTH
Actual
Budget
Revised
Proposed
Projected
Projected
Projected
Projected
Projected
1984-85
1985-86
1985-86
1986-87
1987-88
1988-89
1989-90
1990-91
1991-92
Revenues
Taxes
70,233
72,717
76,400
78,100
80,322
84,226
88,319
92,612
97,113
Fees & Charges
10,552
100
100
134
169
204
239
274
Miscellaneous
1,266
1,550
550
250
279
311
345
384
427
Intergovernmental
3,300
3,300
3,460
3,628
3,804
3,989
4,183
Total Revenue
82,051
74,267
80,350
81,750
84,195
88,334
92,672
97,224
101,997
Operation & Maint.
Salaries
67,704
73,816
71,435
74,827
83,536
93,260
104,116
116,235
129,764
General Operations
1,830
2,675
3,125
3,145
3,635
4,125
4,616
5,106
5,596
Contractual
27,456
19,045
17,695
23,771
21,130
21,449
21,768
22,088
22,407
Sundry
1,457
5,180
8,673
8,650
9,688
10,727
11,766
12,304
13,843
Capital
Total Operation
& Maintenance
98,447
100,716
100,928
110,393
117,989
129,561
142,266
156,233
171,610
Income (Loss) Before
Transfers
(16,,396)
(26,449)
(20,578)
(28,643)
(33,794)
(41,227)
(49,594)
(59,009)
(66,613)
Transfers from Federal
Shared
5,000
20,000
20,000
Transfer from General
32,361
Transfer to Fleet
15,000
5,000
5,000
5,000
5 000
5,000
Net Income (Loss)
(11,396)
(6,449)
( 578)
(11,282)
(38,794)
(46,227)
(54,595)
(64,009)
(71,613)
Beginning Retained Earnings
23,256
11,860
11,860
11,282
-0-
(38,794)
(85,021)
(139,616)
(203,625)
Ending Retained Earnings
11,860
5,411
11,282
-0-
(38,794)
(85,021)
(139,616)
(203 625)
(275,238)
CURRENT
REVENUE
BY
FUND
AND S
0 U
R C E
1984-85
1985-86
BUDGET
1956 -87
--------------------
PROPOSED
----------
FUND AND SOURCE
---------------
ACTUAL
------
ADOPTED
-------
REVISION
--------
PROPOSED
--------
HEALTH
PRIOR YEARS REVENUE
PRIOR YEARS REVENUE
$
6,449
$
578
$
117282 $
SOURCE TOTAL
-----------
$
-----------
67449
-----------
$
-----------
578
-----------
$
-----------
11,282
PROPERTY TAXES:
REAL ESTATE
$
4S, 371
$
49,920
$
ti7,000
$
58,700 $
PERSONAL PROPERTY
7,014
7,3'35
11,000
11,300
RAILROAD UTILITIES
6,832
7,105
77200
6,500
DELINQUENTS
1,598
1,650
1,200
1,600
SOURCE TOTAL
-----------
$
-----------
63,815
-----------
$
-----------
66,060
-----------
$
-----------
76,400
-----------
$
-----------
78,100
USE OF MONEY AND PROPERTY
INTEREST ON INVESTMENTS
$
17227
$
1,500
$
500
$
200 $
INTEREST ON WEEKEND INVEST
-----------
39
-----------
50
-----------
50
-----------
50
SOURCE TOTAL
$
-----------
1,266
$
-----------
1,550
$
-----------
550
$
-----------
250
FEES AND SERVICE CHARGES
MISCELLANEOUS
$
-----------
107552
$
$
-----------
100
$
-----------
100 $
SOURCE TOTAL
$
-----------
10,552
$
-----------
100
$
-----------
100
REVENUE FROM OTHER AGENCYS
PROPERTY SURTX ON BUSINESS
$
6,418
$
67657
$
31300
$
3,300 $
TRANSFER FROM FSR
5,000
20,000
20,000
TRANSFER FROM GENERAL
32,361
SOURCE TOTAL
-----------
$
-----------
11,415
-----------
$
-----------
267657
-----------
$
-----------
237300
-----------
$
-----------
35,661
FUND TOTAL
$
-----------
-----------
87,051
$
-----------
-----------
1007716
$
-----------
-----------
100,928
$
-----------
-----------
125,393
BUDGET
ADOPTED
H
TOTAL EXPENDITURES BY CHARACTER AND MAJOR OBJECT CLASSIFICATION
DEPARTMENT I DIVISION
CLASSIFICATIONS
SALARIES
GENERAL OPERATIONS
CONTRACTUAL
SUNDRY CHARGES
TOTAL CURRENT EXPENSE
CAPITAL OUTLAYS
TRANSFERS
TOTAL EXPENDITURES
1984-85
ACTUAL
$ 67,704
1,830
27,457
1,458
$ 98,449 $
$ I$
1935-86 BUDGET
PROPOSED
ADOPTED
REVISION
73,816
$
71,435
2,675
3,125
19,045
17,695
51180
8,673
100,7161$ 100,928
DEPT. NBR.
1986-87 BUDGET
ED I ADOPTED
74,827
3,145
23,771
8,650
110,393
15,000
$ 98,449 $ 1007716 $ 1007928 $ 125,393
THOUSANDS
2000
e
0j
P•7
we
1300
1200
1000
11
`i
00
800--
700---
700•
600--
600
500t
500
400--
300--
L-Mu
00300
r; M
MO TOR FUEL
REVENUES & EXPENDITURES
1980 — 1986
82-83
— REVENUES ®— EXPENDITURES
85-86
REVISED
86-87
PROPOSED
CURRENT
REVENUE
BY FUND
AND S
0 U
R C E
1984-85
1985-86
BUDGET
1986 -87
----------
--------------------
PROPOSED
FUND AND SOURCE
---------------
ACTUAL
------
ADOPTED
-------
REVISION
--------
PROPOSED
--------
MOTOR FUEL
PRIOR YEARS REVENUE
PRIOR YEARS REVENUE
$
$
229,055
$ 52,823
$
265,880 $
SOURCE TOTAL
-----------
$
-----------
229,055
-----------
$ 52,823
-----------
-----------
$
-----------
265,880
USE OF MONEY AND PROPERTY
INTEREST ON INVESTMENTS
$
63,887
$
30,000
$ 50,000
$
30,000 $
INTEREST ON WEEKEND INVEST
-----------
1,057
-----------
1,000
500
-----------
-----------
500
SOURCE TOTAL
$
-----------
64,944
$
-----------
31,000
$ 50,500
-----------
$
-----------
30,500
REVENUE FROM OTHER AGENCYS
LOCAL
$
$
95,000
$
$
9b,000 $
MOTOR FUEL
412,112
401,000
425,000
445,000
AMENDMENT II
125,048
126,500
130,000
1347000
FAU GRANTS
863,800
991,138
STATE HWY - IND/KINGSHWY
57,~00
STATE HIGHWY-LIGHTING RT K
37,500
SOURCE TOTAL
-----------
$
-----------
537,160
-----------
$
-----------
17486,300
-----------
$ 555,000
-----------
-----------
$
-----------
1,7607138
FUND TOTAL
$
-----------
-----------
602,104
$
-----------
-----------
1,746,355
$ 658,323
-----------
-----------
$
-----------
-----------
27056,518
BUDGET
ADOPTED
TOTAL EXPENDITURES BY CHARACTER AND MAJOR OBJECT CLASSIFICATION
FUND I DEPARTMENT I DIVISION
CLASSIFICATIONS
TOTAL CURRENT EXPENSE
PROJECTS
TRANSFERS
TOTAL EXPENDITURES
1984-'85
ACTUAL
1985-86 BUDGET
PROPOSED
ADOPTED I REVISION
$ 193,274
$
1,286,332
$
143,300
$
1,446,513
397,223
460,023
510,023
610,000
$ 590,497
$
1,746,355
$
658,323
$
2,056,518
BUDG
CURRENT
REVENUE
BY
FUND
AND S
0 U
R C E
1984-85
1985-86
BUDGET
1986 -87
----------
--------------------
PROPOSED
FUND AND SOURCE
ACTUAL
ADOPTED
REVISION
PROPOSED
CONVENTION/TOURISM
PRIOR YEARS REVENUE
PRIOR YEARS REVENUE
$
$
1147811
-----------
-----------
373,127
SOURCE TOTAL
$ 114,811
-----------
$
-----------
3737127
LICENSES x PERMITS
HOTELS/MOTELS
$
186,032
$
1707000
$ 180,000
$
1857400 $
RESTAURANTS
306,207
305,000
3101000
3147000
SOURCE 'TOTAL
-----------
$
-----------
492,289
-----------
$
-----------
475,000
-----------
$ 4t3,olp
-----------
-----------
$
-----------
504,400
USE OF MONEY AND PROPERTY
INTEREST ON INVESTMENTS
$
227637
$
27000
$ 45,000
$
20,000 $
INTEREST ON WEEKEND INVES
643
335
500
-----------
-----------
500
SOURCE TOTAL
-----------
$
-----------
297230
-----------
$
-----------
2,335
$ 457500
-----------
$
-----------
207500
FUND TOTAL
$
5217569
$
477,335
$ 650,311
$
8.87027
BUDGET
ADOPTED
TOTAL EXPENDITURES BY CHARACTER AND MAJOR OBJECT CLASSIFICATION
FUND I DEPARTMENT I DIVISION
CONVENTION/TOURISM
CONVENTION/TOURISM 52
1934-85
CLASSIFICATIONS
ACTUAL
1985-86 BUDGET
1986-87 BUDGET
PROPOSED
ADOPTED
REVISION
PROPOSED
ADOPTED
CURRENT EXPENSES
CONTRACTUAL
$ 59,898
$ 120,000
$ 111,000
$ 140,000
SUNDRY CHARGES
879
1,025
1,000
TOTAL CURRENT EXPENSE
$ 60,777
$ 120,000
$ 112,025
$ 1417000
TRANSFERS $ $ $ 538,286 $ 757,027
TOTAL EXPENDITURES $ 607777 $ 120,000 $ 650,311 $ 898,027
THOUSANDS
1080
1040
1000
980
940
920
FEDERAL SHARED RE VENUE
REVENUES & EXPENDITURES
1980 - 1986
780
740
720
680
640
620
580
540
500
80-81 81-82 82-83 83-84 84-85 85-86 86-87
REVISED PROPOSED
-REVENUES
- EXPENDITURES
CURRENT
REVENUE
BY
FUND
AND S
O U
R C E
1984-85
19:3.5-86
--------------------
BUDGET
1986-37 BUDGET
PROPOSED
---------=-----------
FUND AND SOURCE
---------------
ACTUAL
------
ADOPTED
-------
REVISION
--------
PROPOSED ADOPTED
-------- -------
FEDERAL SHARED REVENUE
PRIOR YEARS REVENUE
PRIOR YEARS REVENUE
$
$
123,109
$
34,672
$
231,746 $
SOURCE TOTAL
-----------
$
-----------
123,109
-----------
$
-----------
34,672
-----------
$
-----------
231,746
USE OF MONEY AND PROPERTY
INTEREST ON INVESTMENTS
$
337 736
$
10,000
$
20,000
$
950 $
INTEREST ON WEEKEND INVEST
-----------
17044
-----------
1,100
-----------
2,000
50
SOURCE TOTAL
$
-----------
34,7$0
$
-----------
11,100
$
-----------
22,000
-----------
$
-----------
11000
REVENUE FROM OTHER AGENCYS
FEDERAL -GRANTS
$
-----------
642,207
$
-----------
640,000
$
-----------
651,627
$
-----------
2797732 $
SOURCE TOTAL
$
-----------
642,207
$
-----------
640,000
$
-----------
651,627
$
-----------
279,732
FUND TOTAL
$
676,957
$
774,209
$
7037299
$
512,478
TOTAL EXPENDITURES BY CHARACTER AND MAJOR OBJECT CLASSIFICATION
FUND
DEPARTMENT
DIVISION
DEPT. NBR.
FEDERAL SHARED REVENUE
FEDERAL SHARED REVENUE
81
1984-8ti
CLASSIFICATIONS
ACTUAL
1985-86 BUDGET
1986-87 BUDGET
PROPOSED
ADOPTED
REVISION
PROPOSED
ADOPTED
CURRENT EXPENSES
CONTRACTUAL
$ 49
$ 100
$
TOTAL CURRENT EXPENSE
-----------
$ 49
-----------
-----------
$ 100
-----------
PROJECTS
$ 33,410
$ 60,500
$ 15,000
$
TRANSFERS
494,792
713,609
693,299
512,478
TOTAL EXPENDITURES
-----------
$ 528,251
-----------
$ 774,209
-----------
$ 708,299
-----------
$ 512,478
MILLION
2.o4
I..F
1.0
0.°
0.8
0.7
06
0.5
0.4
CAPITAL IMPPOVEMENT FUND
REVENUES b EXPENDITURES
1980 — 1986
80-81 81-82 82-83 83-84 84-85 85-56 86-87
REVISED MPOSED
- REVENUES
®I- EXPENDITURES
CURRENT REVENUE BY FUND AND S O U R C E
1954-85. 1985.-86 BUDGET 1926-87 BUDGET
-------------------- --------------------
PROPOSED
FUND AND SOURCE ACTUAL ADOPTED REVISION PROPOSED ADOPTED
--------------- ------ ------- -------- -------- -------
CAPITAL IMPROVEMENT
SPECIAL ASSESSMENTS
SEWER ASSESSMENTS $ $ $ $ 30,000 $
SOURCE TOTAL $ 301000
FEES AND SERVICE CHARGES
DONATIONS - DOWNTOWN $ $ 15,000 $ $ $
DONATIONS - PART•, 25,000
SOURCE TOTAL $ 15,000 $ 25,000
----------- -----------
REVENUE FROM OTHER AG'ENCYS
FED GRANTS 650/TAXI-RUNWAY $ 584,753 $ $ 68,166 $ $
FEDERAL GRANTS/TREATMT PLT 16,795
FED GRANT 659/GROV/RWY/TER 150 13,420
FED GRANT 660/HDICP OVERLY 94,037 11,835
FED GRANT 652/AIRPORT LGHT 39,600 83,700
LEASE/PURCHASE-GOLF COURSE 133,875 180,000
CDBG-SOUTH CAPE I 130,226
CDBG RED STAR 129,677 353,952 452,000
CDBG-SOUTH CAPE II 612,370 612,500
STATE - PARK GRANTS 50,000 50,000 1437650
MJLTIUSE COURT/STATE GRANT 16,310
CDBG-RED STAR II 5457300
TRANSFER FROM GENERAL 4,400
TRANSFER FROM MFT 56,000 56,000
TRANSFER FROM FSR 80,000 46,310 267000 178,9`;0
'TRANSFER -DOWNTOWN BUSINESS 25,000 30,000
TRANSFER -GOLF COURSE 23,125 10,000
TRANSFER FROM SEWER CONST. 245,666
----------- -=--------- ----------- -----------
SOURCE TOTAL $ 17055,638 $ 1,360,942 $ 1,500,332 $ 1,186,655
----------- ----------- ----------- -----------
FUND TOTAL $ 1,085,638 $ 1,375,942 $ 1,500,332 $ 1,241,655
--------------------------------------------
TOTAL EXPENDITURES BY CHARACTER AND MAJOR OBJECT CLASSIFICATION
FUND DEPARTMENT DIVISION DEPT. NBR.
T
MPROVEMENT CAPITAL IMPROVEMENT 80
1934-85
CLASSIFICATIONS ACTUAL 1935-86 BUDGET 1936-87 BUDGET
PROPOSED
ADOPTED I REVISION PROPOSED ADOPTED
TOTAL CURRENT EXPENSE
PROJECTS 1,062,230 $ 3,243,322 $ 1,420,296 1,211,094
TOTAL EXPENDITURES $ 1,062,230 $ 3,243,322 $ 1,420,296 $ 1,211,094
CURRENT REVENUE BY FUND AND SOURCE
1934-85 198`.-86 BUDGET 1936 -87
-------------------- ------------
PROPOSED
FUND AND SOURCE ACTUAL ADOPTED REVISION PROPOSED
---------------
MULTI-USE CENTER CONST.
PRIOR YEARS REVENUE
PRIOR YEARS REVENUE
SOURCE TOTAL
USE OF MONEY AND PROPERTY
INTERE'_T ON INVESTMENTS
INTEREST ON WEEKEND INVEST
INTEREST ON CHECKING ACCT.
SOURCE TOTAL
FEES AND SERVICE CHARGES
MISCELLANEOUS
SOURCE TOTAL
REVENUE FROM OTHER AGENCYS
BOND REVENUE
,TRANSFER FROM CONV/TOURISM
SOURCE TOTAL
FUND TOTAL
$ $ $ 1,847,264 $ 3,157,259 $
----------------------
$ 1,847,264 $ 3,157,259
$ 222,431 $ 444,504 $ 3347000 $ 507000 $
630 100
3,000 17000
----------- ----------- ----------- -----------
$ 223,111 $ 444,504 $ 337,100 $ 517000
----------- ----------- ----------- -----------
$ 220,050 $ $ $ $
$ 220,050
$ 5,013,727 $ 171,456 $ $ $
205,000 337,027
----------- ----------- ----------- -----------
$ 5,018,727 $ 171,456 $ 205,000 $ 337,027
----------- ----------- ----------- -----------
$ 5,461,838 $ 615,960 $ 27389,364 $ 37545,286
--------------------------------------------
--------------------------------------------
BUDGET
ADOPTED
TOTAL EXPENDITURES BY CHARACTER AND MAJOR OBJECT CLASSIFICATION
DEPARTMENT I DIVISION
1984-85
CLASSIFICATIONS I ACTUAL
GENERAL OPERATIONS
CONTRACTUAL
SUNDRY CHARGES
TOTAL CURRENT EXPENSE
PROJECTS
TOTAL EXPENDITURES
1
BUDGET
PROPOSED
DEPT. NBR.
BUDGET
ADOPTED
ADOPTED
REVISION
PROPOSED
$ 64
$
$
$
208,789
615,960
364,364
29,588
25,000
-----------
$ 238,441
-----------
-----------
$ 615,960
-----------
-----------
$ 389,364
-----------
$ 290
$
$ 2,000,000
$ 3,545,286
$ 233,731
$ 615,960
$ 2,389,364
$ 3,545,286
DEPT. NBR.
BUDGET
ADOPTED
CURRENT
REVENUE BY FUND
AND S
0 U R C E
1934-35 198b-86
BUDGET
1936-87
--------------------
PROPO _QED
----------
FUND AND SOURCE
ACTUAL ADOPTED
REVISION
PROPOSED
MAUSOLEUM
PRIOR YEARS REVENUE
PRIOR YEARS REVENUE
$ $ 97250 $
$ 10,458 $
SOURCE TOTAL
-----------
$ 9,250
-----------
$ 10,458
USE OF MONEY AND PROPERTY
INTEREST ON INVESTMENT
INTEREST ON WEEKEND INVES
SOURCE TOTAL
FUND TOTAL
$ 31299 $ 1,000 $ 2,000 $ 2,000 $
7 50 50
----------- ----------- ----------- -----------
$ 37306 $ 17000 $ 2,050 $ 2,050
----------- ---------------------------------
$ 3,306 $ 10,250 $ 2,050 $ 12,503
--------------------------------------------
--------------------------------------------
BUDGET
ADOPTED
TOTAL EXPENDITURES BY CHARACTER AND MAJOR OBJECT CLASSIFICATION
FUND
DEPARTMENT
DIVISION
DEPT. NSR.
i ItiOLEIJM
MAUSOLEUM
79
1984-85
CLASSIFICATIONS
ACTUAL
1985-86 BUDGET
1986-87 BUDGET
PROPOSED
ADOPTED
REVISION
PROPOSED
ADOPTED
RRENT EXPENSES
CONTRACTUAL
$ 86
$ 10,250
$ 11008
$ 12,508
TOTAL CURRENT EXPENSE
-----------
$ 86
-----------
$ 10,250
-----------
$ 11008
-----------
$ 12,508
TOTAL EXPENDITURES 1$====___ =1161$__===10,2501$===_==1_00.'1$=====12,508
CURRENT REVENUE BY FUND AND S O U R C E
1984-85 1985-86 BUDGET 19:6-87 BUDGET
-------------------- --------------------
PROPOSED
FUND AND SOURCE ACTUAL ADOPTED REVISION PROPOSED ADOPTED
SPECIAL ASSESSMENTS
PRIOR YEARS REVENUE
PRIOR YEARS REVENUE
SOURCE TOTAL
SPECIAL ASSESSMENTS
STREET TAX ASSESSMENTS
PRIOR ASSESSMENTS
SOURCE TOTAL
USE OF MONEY AND PROPERTY
INTEREST ON INVESTMENTS
INTEREST ON WEEKEND INVES
INTEREST ON SPECIAL ASSESS
SOURCE TOTAL
REVENUE FROM OTHER AGENCYS
TRANSFER FROM MFT
SOURCE TOTAL
FUND 'TOTAL
$
72,229 $ 58,500 $
2,337 52, 000
----------------- -
74,566 $ 110,500 $
----------------- -
2,796 $ $
155
13,116 10,000
----------------- -
21,067 $ 10,000 $
12,000 $ 104,450 $
52,000 50,000
------ -----------
64,000 $ 1047450
------ -----------
3, 000 $ $
tip 50
91500 41000
------ -----------
12, 5t'�0 $ 81 050
-----------------
$ $ $
50,000
$
50,000 $
-----------
$
-----------
50,000
-----------
$
-----------
507000
$ 95,633 $ 120,500 $
126,5tf0
$
212,500
TOTAL EXPENDITURES BY CHARACTER AND MAJOR OBJECT CLASSIFICATION
FUND
DEPARTMENT
DIVISION
DEPT. NBR.
ECIAL ASSESSMENTS
SPECIAL ASSESSMENTS
8'
1984-85
CLASSIFICATIONS
ACTUAL
1985-86 BUDGET
1936-87 BUDGET
PROPOSED
ADOPTED
REVISION
PROPOSED
ADOPTED
RRENT EXPENSES
CONTRACTUAL
$ 52,500
$ 120,500
$ 120,500
$ 120,500
TOTAL CURRENT EXPENSE
$ 52,500
$ 120,500
$ 120,500
$ 120,500
PROJECTS $ 23,164 $ $ $ 92,000
TRANSFERS
TOTAL EXPENLIIT'URES $ 75,664 $ 120,500 $ 120,500 $ 212,500
C U R R E N r REVENUE BY FUND AND S 0 U R C E
1954-85 1981.-86 BUDGET 1986 -87
-------------------- -------
PROPOSED
FUND AND SOURCE AcrUAL ADOPTED REVISION PROPOSED
--------------- ------ ------- -------- --------
DEPT SERVICE
PROPERTY TAXES
REAL ESTATE TAX
PERSONAL PROPERTY 'TAX
RAILROAD & UTILITIES TAX
DELINQUENT TAX
SOURCE TOTAL
REVENUE FROM OTHER AGENCYS
TRANS FROM CONY/TOURISM
SOURCE TOTAL
FUND TOTAL
$ $ $ $ 158,000 $
25,510
10,000
$ 193,510
$ $ $ 252,330 $ 420,000 $
----------------------
$ 252,330 $ 420,000
$ 252,330 $ 613,510
----------- -----------
----------- -----------
GRAND TOTAL OF ALL FUNDS $19,296,179 $18,709,482 $20,032,665 $24,190,496
--------------------------------------------
--------------------------------------------
BUDGET
ADOPTED
TOTAL EXPENDITURES BY CHARACTER AND MAJOR OBJECT CLASSIFICATION
FUND I DEPARTMENT DIVISION
1984-85
CLASSIFICATIONS ACTUAL
CONTRACTUAL I$
BUDGET 1986-87 BUDGET
PROPOSED
REVISION PROPOSED ADOPTEC
252,330 $ 613,510
TOTAL EXPENDITURESI 1 1$....252,3301$----613_510
CURRENT
REVENUE
BY
FUND
AND S O U R C E
1954-85
1985-86
BUDGET 1956 -37
---------
--------------------
PROPOSED
FUND AND SOURCE
---------------
ACTUAL
------
ADOPTED
-------
REVISION PROPOSED
-------- --------
65 AIRPORT
PRIOR YEARS REVENUE
PRIOR YEARS REVENUE
$
$
$ 225,257 $
SOURCE TOTAL
$ 225,257
PROPERTY TAXES
REAL ESTATE
$
48,563
$
47,607
$ 400 $
PERSONAL PROPERTY
7,040
7,17ti
PROPERTY SURTAX ON BUSINES
6,419
6,573
RAILROAD UTILITIES
6,332
7,105
DELINQUENT
-----------
11630
-----------
1.300
11000
-----------
SOURCE TOTAL
$
-----------
70,489
$
-----------
69,760
$ 1,400
-----------
USE OF MONEY AND PROPERTY
INTEREST ON INVESTMENT
$
22,378
$
18,000
$ 17,333 $
INTEREST ON WEEKEND INVEST
166
240
100
-----------
SOURCE TOTAL
-----------
$
-----------
227544
-----------
$
-----------
18,240
$ 17,4:3
-----------
FUND TOTAL
$
93,033
$
88,000
$ 244,090
$
BUDGET
ADOPTED
TOTAL EXPENDITURES BY CHARACTER AND MAJOR OBJECT CLASSIFICATION
FUND
DEPARTMENT
DIVISION
DEPT. NBR.
AIRPORT
65 AIRPORT
77
1934-35
CLASSIFICATIONS
ACTUAL
1935-86 BUDGET
1986-87 BUDGET
PROPOSED
ADOPTED
REVISION
PROPOSED
ADOPTED
RRENT EXPENSES
CONTRACTUAL
$ 35,332
$ 38,000
$ 88,090
$
TOTAL CURRENT EXPENSE
$ 85,832
$ 33,000
$ 83,090
TRANSFERS $ $ $ 156,000
TOTAL EXPENDITURES $ 35,832 $ 33,000 $ 244,090
BUDGET HIGHLIGHTS
ACTIVITIES:
The City Council participates in the provision of services in
conjunction with other governmental units.
Special Business District - financed by separate tax levy and a
City Council appointed board makes recommendations for the
expenditure of the revenues within the district.
Library Funds - The City serves in a fiduciary relationship in the
direction and the management of the municipal library. The Library
Board is appointed by the City Council but has some independent
authority. The City extends a wide range of services to the Library
and it is an integral part of the overall City government.
PROGRAM/SERVICES:
The Special Business District will continue to utilize its revenues to
provide for improvements to the public rights of way within the downtown
district. This will include a continued improvement of the lighting and
crosswalk areas in accordance with the adopted master plan.
The Library will be implementing a major computer based automation
program which will increase productivity and provide greater ease of
access by the public.
CURRENT REVENUE BY FUND AND S 0 U R C E
1984-85 1985-86 BUDGET 19:36 -87
-------------------- -------
PROPOSED
FUND AND SOURCE ACTUAL ADOPTED REVISION PROPOSED
--------------- ------ ------- -------- --------
SPECIAL BUSINESS DISTRICT
PRIOR YEARS REVENUE
PRIOR YEARS REVENUE
SOURCE TOTAL
PROPERTY TAXES
REAL ESTATE
SOURCE TOTAL
USE OF MONEY AND PROPERTY
INTEREST ON INVESTMENTS
INTEREST ON WEEKEND INVES
SOURCE TOTAL
FEES AND SERVICE CHARGES
DONATIONS
SOURCE TOTAL
FUND 'TOTAL
$
$
147000
$
$
2,000 $
-----------
$
-----------
14,000
-----------
$
-----------
2+000
$ 11,513
$
11,675
$
15,200
$
-----------
15,600 $
-----------
$ 11,513
-----------
-----------
$
-----------
11,675
-----------
$
-----------
1ti,200
$
-----------
15,600
$ 1,232
$
475
$
S00
$
500 $
7
-----------
-----------
50
-----------
50
-----------
$ 1,239
-----------
$
-----------
475
$
-----------
050
$
-----------
550
$
$
$
-----------
117000
$
-----------
13,000 $
$
-----------
11,000
$
-----------
13,000
$ 12,752
$
26,150
$
27,050
$
31,150
BUDi SET
ADOPTED
TOTAL EXPENDITURES BY CHARACTER AND MAJOR OBJECT CLASSIFICATION
FUND
DEPARTMENT
DIVISION
DEPT. NBR.
SPECIAL BUSINESS DISTRICT
SPECIAL BUSINESS DISTRICT
SPECIAL BUSINESS DISTRICT
I 73
1934-85
CLASSIFICATIONS
ACTUAL
1935-86 BUDGET
1956-87 BUDGET
PROPOSED
ADOPTED
REVISION
PROPOSED
ADOPTED
CURRENT EXPENSES
SUNDRY CHARGES
$ 144
$ 150
$ 150
$ 150
TOTAL CURRENT EXPENSE
-----------
$ 144
-----------
-----------
$ 150
-----------
-----------
$ 150
-----------
-----------
$ 150
-----------
CAPITAL OUTLAYS
$ 91600
$ 11000
$ 25,570
$ 11000
TRANSFERS
25,000
301000
TOTAL EXPENDITURES
$ 9,744
$ 26,150
$ 25,720
$ 31,150
CURRENT REVENUE BY FUND AND S 0 U R C E
1984-85 1985-86 BUDGET 1986-87 BUDGET
-------------------- --------------------
PROPOSED
FUND AND SOURCE ACTUAL ADOPTED REVISION PROPOSED ADOPTED
--------------- ------ ------- -------- -------- -------
LIBRARY
PRIOR YEARS REVENUE
PRIOR YEARS REVENUE $ $ 10,959 $ $ 27,000 $
----------- -----------
SOURCE TOTAL. $ 10,959 $ 27,000
----------- -----------
PROPERTY TAXES
REAL ESTATE $ 190,367 $ 218,864 $ 204,000 $ 215,550 $
PERSONAL PROPERTY 27,639 29,818 40,000 41,200
RAILROAD UTILITIES 27,325 11,596 26,000 18,000
DELINQUENT 5,789 6,000 6,000 6,200
----------- ----------- ----------- -----------
SOURCE TOTAL $ 251,123 $ 266,278 $ 276,000 $ 280,950
----------- ----------- ----------- -----------
FINES & FORFEITURES
BOOK FINES $ 8,828 $ 77200 $ 7,000 $ 7,000 $
----------- ----------- ----------- -----------
SOURCE TOTAL $ 8,828 $ 7,200 $ 7,000 $ 7,000
----------- ----------- ----------- -----------
USE OF MONEY AND PROPERTY
INTEREST ON INVESTMENTS $ 10,728 $ 10,000 $ 7,000 $ 7,000 $
INTEREST ON WEEKEND INVES 452 400 200
----------- ----------- ----------- -----------
SOURCE TOTAL $ 11,180 $ 10,000 $ 7,400 $ 7,200
----------- ----------- ----------- -----------
FEES AND SERVICE CHARGES
MISCELLANEOUS $ 6,389 $ 4,130 $ 5,000 $ 8,490 $
- ----------- ----------- ----------- -----------
SOURCE TOTAL $ 67389 $ 4,130 $ 5,000 $ 8,490
----------- ----------- ----------- -----------
REVENUE FROM OTHER AGENCYS
PROPERTY SURTX ON BUSINESS $ 25,674 $ 26,613 $ 12,600 $ 12,600 $
CITY -DATA PROCESSING LOAN 75,000
STATE -LIBRARY AID 13,125 13,000 13,000 13,500
----------- ----------- ----------- -----------
SOURCE TOTAL $ 38,799 $ 39,613 $ 25,600 $ 101,100
----------- ----------- ----------- -----------
FUND TOTAL $ 316,319 $ 338,180 $ 321,000 $ 431,740
--------------------------------------------
--------------------------------------------
CURRENT
REVENUE
BY
FUND
AND S
O U
R C E
1934-8ti
1985-86
BUDGET
1986-87
PROPO'_ ED
FUND AND SOURCE
---------------
ACTUAL
------
ADOPTED
-------
REVISION
--------
PROPOSED
--------
LIBRARY EQUIPMENT
PRIOR YEARS REVENUE
PRIOR YEARS REVENUE
$
$
22,000
$
$
-----------
21,390 $
SOURCE TOTAL
-----------
$
-----------
22,000
$
-----------
21,390
USE OF MONEY AND PROPERTY
INTEREST ON INVESTMENTS
$
1,365
$
11000
$
11000 $
INTEREST ON WEEKEND INVES
-----------
84
5
-----------
-----------
SOURCE TOTAL
$
-----------
1,449
.$
11005
-----------
$
-----------
11000
FEES AND SERVICE CHARGES
GIFT CONTRIBUTIONS
$
-----------
50
$
$ 50
-----------
$
-----------
50 $
SOURCE TOTAL
$
-----------
50
$ 50
-----------
$
-----------
50
REVENUE FROM OTHER AGENCYS
TRANSFER FROM LIBRARY BLDG
$
$
$ 47491
$
$
SOURCE 'TOTAL
$ 4,491
FUND TOTAL
$
1,499
$
22,000
$ 5,546
$
22,440
BUDGET
ADOPTED
CURRENT REVENUE BY FUND AND SOURCE
1934-85 1935-36 BUDGET 1986 -37
-------------------- -------
PROPOSED
FUND AND SOURCE ACTUAL ADOPTED REVISION PROPOSED
---------------
LIBRARY GIFTS & MEMORIALS
PRIOR YEARS REVENUE
PRIOR YEARS REVENUE
SOURCE TOTAL
USE OF MONEY AND PROPERTY
INTEREST ON INVESTMENT
INTEREST ON WEEKEND INVES
SOURCE TOTAL
FEES AND SERVICE CHARGES
GIFTS AND MEMORIALS
SOURCE TOTAL
FUND TOTAL
$
$
2,000 $
$
7,000 $
-----------
$
-----------
2,000
-----------
$
-----------
7,000
360
$
$
300
$
100 $
13
-----------
-----------
50
-----------
150
$ 373
-----------
$
-----------
850
$
-----------
150
$ 10,561
$
$
-----------
117750
$
$
-----------
$ 10,561
-----------
$
-----------
11,750
$ 10,934
-----------
-----------
$
-----------
-----------
27000 $
-----------
-----------
127600
$
-----------
-----------
7,150
BUDGET
ADOPTED
CURRENT REVENUE BY FUND AND S O U R C E
1934-35 1985-86 BUDGET 1986-87
PROPO'= ED
FUND AND SOURCE ACTUAL ADOPTED REVISION PROPOSED
--------------- ------ ------- -------- --------
LIBRARY BUILDING
PRIOR YEARS REVENUE
PRIOR YEARS REVENUE
SOURCE TOTAL
USE OF MONEY AND PROPERTY
INTEREST
INTEREST ON WEEKEND INVES
SOURCE TOTAL
FUND TOTAL
$ $ 30,000 $ 77,911 $
----------------------
$ 30,000 $ 77,911
----------- -----------
$ 9,333 $ $ 4,000 $
210 50
----------- -----------
$ 91593 $ 4,050
----------------------
$ 9,593 $ 80,000 $ 81,961
$
BUDGET
ADOPTED
TOTAL EXPENDITURES BY CHARACTER AND MAJOR OBJECT CLASSIFICATION
DEPARTMENT I DIVISION
DEPT.
CLASSIFICATIONS
1984-85
ACTUAL
1985-86 BUDGET
1986-87 BUDGET
PROPOSED
ADOPTED
REVISION
PROPOSED
ADOPTED
CURRENT EXPENSES
SALARIES
$ 182,570
$ 209,700
$ 201,040
205,680
GENERAL OPERATIONS
14,929
16,300
16,300
31,700
CONTRACTUAL
47,161
44,500
44,500
48,100
SUNDRY CHARGES
11000
2,850
2,850
2,850
TOTAL CURRENT EXPENSE
-----------
$ 245,660
-----------
-----------
$ 273,350
-----------
-----------
$ 264,690
-----------
-----------
$ 283,330
-----------
CAPITAL OUTLAYS
$ 587526
$ 64,830
$ 64,830
$ 144,000
TRANSFERS
TOTAL EXPENDITURES
$ 3047186
$ 333,180
$ 329,520
----
$432,330
TOTAL EXPENDITURES BY CHARACTER AND MAJOR OBJECT CLASSIFICATION
FUND
DEPARTMENT
DIVISION
DEPT. NBA.
L_IPRARY EOUIPMENT
LIBRARY EQUIPMENT
7,
75
1454-85
CLASSIFICATIONS
ACTUAL
1985-86 BUDGET
1456-87 BUDGET
PROPOSED
ADOPTED
REVISION
PROPOSED
ADOPTED
GENERAL OPERATION}
$
$
$ 27,000
TOTAL CURRENT EXPENSE
$ 27,000
PROJECTS
$
$ 22,000
$
$
TOTAL EXPENDITURES
$ 22,000
$ 27,000
TOTAL EXPENDITURES BY CHARACTER AND MAJOR OBJECT CLASSIFICATION
FUND DEPARTMENT I DIVISION DEPT. NBR.
LIBRARY GIFTS & MEMORIALS LIBRARY GIFTS & MEMORIALS 76
1984-85
CLASSIFICATIONS ACTUAL 1985-86 BUDGET 1986-87 BUDGET
PROPOSED
ADOPTED REVISION PROPOSED ADOPTED
CURRENT EXPENSES
SUNDRY CHARGES $ 400 $ $
TOTAL CURRENT EXPENSE $ 400
CAPITAL OUTLAY $ 8,038 $ 2,000 $ 7,923 $ 2,000
TOTAL EXPENDITURES $ 8,438 $ 27000 $ 7,928 $ 2,000
TOTAL EXPENDITURES BY CHARACTER AND MAJOR OBJECT CLASSIFICATION
FUND
DEPARTMENT
DIVISION
DEPT. NBR.
LIBRARY BUILDING
LIBRARY BUILDING_
75
1984-c_
CLASSIFICATIONS
ACTUAL
1985-36• BUDGET
1986-87 BUDGET
PROPOSED
ADOPTED
REVISION
PROPOSED
ADOPTED
CURRENT EXPENSES
CONTRACTUAL
$ 84,025
$ 80,000
$ 5,044
$
TOTAL CURRENT EXPENSE
-----------
$ 84,025
-----------
-----------
$ 80,000
-----------
-----------
$ 5,044
-----------
CAPITAL OUTLAYS
$
$
$ 73,550
$
TRANSFERS
4,491
TOTAL EXPENDITURES
$ 84,025
$ 80,000
$ 83,045
POPULATION
DESCRIPTION
% Chan:* Indicator 281 PoPulaticn 1. PoPul.tion
+ 50 •
+
+ P
+ P. P• • P.
+ P. P• • •
+ P.. P• •
+ P. P.
+ a.. a..a
+
0 • a.. a�
♦
+
+
+
+
+
50 r
years 1979 1984 1969 1994
MATHEMATICAL FORMULATION: Population
The exact relationship between population changes and other economic and demographic factors
has not yet been made clear. However, the evidence seems to indicate that changes in population can
have a direct effect on city revenues because many taxes are collected on a per capita basis, because
many intergovernmental revenues and grants are distributed according to population, and because
population level appears to be at least indirectly related to such issues as employment, income, and
property value. A sudden increase in population can create immediate pressures for new capital
outlays on infrastructure and for higher levels of service. In the case of annexations where the capital
infrastructure is already in place, there may still be a need to expand operating programs.
A decline in population would, at first glance, appear to relieve the pressure for expenditures
because there is less population to service. In reality, however, a city faced with a declining
population is rarely able to reduce expenditures in the same 'proportion as it is losing population.
First, many of a city's costs, such as debt service, pensions, and governmental mandates, are fixed and
cannot be reduced at all in the short run. Second, if the outmigration is composed of middle- and
upper-income households, then the city is left with a more expensive type of population to service—
the poor and the aged—who depend the most on government services. In addition, because of the
interrelationship between population levels and other economic and demographic factors, a decline
in population tends to have a cumulative negative effect on city revenues—the further the decline, the
more adverse the effect on employment, income, housing, and business activity.
REVENUES
PER CAPITA
9 change Indicator is Ravanua■ Par Capita 4. Not Constant Dollar
+ 20 • DPar. Rev. Par Capita
+ a
+ • .P.. P.. P. P..P
0 • a a ..
P. P. P. P.. P.
+ ..... a...
+
+ a
+ a
+
+
+
20
___w__r__w_-w__w__►__•__w__w__,r__w__w__w__•__w__r__•__w__w-_►
yaar•a 3979 1984 1999 1994
MATHEMATICAL FORMULATION: Net Operating Revenues (Constant Dollars)
Population
DESCRIPTION
Examining per capita revenue shows how revenues are changing relative to changes in the level of
population. As population increases, it might be expected that the need for services would increase
proportionately, and, therefore, the level of per capita revenues should remain at least constant in
real terms. If per capita revenues are decreasing, it could be expected that the city will be unable to
maintain existing service levels unless it were to find new revenue sources or ways to save money.
This reasoning assumes that the cost of services is directly related to population level.
When analyzing revenues, officials should develop trend lines for both (1) total revenues per
capita and (2) any individual revenue which makes up 5 percent or more of total revenues. Examples
of these would be property tax, sales tax, business licenses, transient occupancy taxes, fines, and user
fees. Within the typical city's accounting records, these revenues may be segregated into their own
fund or grouped within a larger fund such as a general or a special revenue fund. Accordingly, each
fund should be broken down into its component revenues so that the revenues may be examined
individually. If the city organizes its revenues into specific groups, such as restricted, unrestricted, or
self-supporting revenues, then these groups can also be used as a supplemental focus of analysis.
INTER-
GOVERNMENTAL
REVENUES
% change Indicator 31 Intergovernmental Revenues 3. Intgv. Oper. Rev. "
+ 50 • % of Gross Oper. Rev.
a
+ a
+
+ .........
+ a P.. P.. P. .
+ a P.. P. P. -
a a P. P.. P. .
P
- 50
___•__�__r__r--•__•__►__r__r__r__r__r__r__•__:__r__•__r-_•__•
years 1979 1984 1989 1994
MATHEMATICAL FORMULATION: Intergovernmental Operating Revenues
Gross Operating Revenues
DESCRIPTION
Intergovernmental revenues are any revenues received from another governmental entity. They
are important to analyze because an overdependence on intergovernmental revenues can have an
adverse impact on financial condition. The conditions or "strings" that the external source attaches
to these revenues may prove too costly, especially if these conditions are changed in the future after
the city has developed a dependence on the program. An example is the audit requirement that has
been added to the use of general revenue sharing. In addition, the external source may withdraw the
funds and leave the city with the dilemma of cutting programs or paying for them out of the general
fund. This occurred with the federal countercyclical grants of the 1970s.
Nevertheless, a municipality might want to maximize its use of intergovernmental revenues
consistent with its service priorities and financial condition. For example, a city might want to
maximize intergovernmental revenues to finance a mandated service, or to fund a one-time capital
project. The overriding concern in analyzing intergovernmental revenues is to determine whether the
city is controlling its use of the external revenues or whether these revenues are controlling the city.
E LASTI C TAX
REVENUES
X change Indicator 41 Elastic Tax Revenues 3. Elastic Oper. Rev. as
♦ Is • 9 of Net OPer. Revenue
•
a
P.•P.. P. . P..P
♦ a •........
P. P. P.. P.. P..
. ..................
. a a
0 • •
. a
a
- 10
years 1979 1984 1989 1994
MATHEMATICAL FORMULATION:
DESCRIPTION
Elastic Operating Revenues
Net Operating Revenues
Elastic revenues are ones whose yields are highly responsive to changes in the economic base and
inflation. As economic base and inflation go up, elastic revenues would go up in roughly the same
proportion and vice versa. A good example is a sales tax, which during good economic times
increases along with the increase in retail business and declines during poor times. Inelastic revenues,
such as fixed license fees or user charges, are ones whose yields are relatively unresponsive to changes
in economic conditions. The yields from these revenues usually lag behind economic growth and
inflation because local legislatures are often reluctant to increase them each year. Property tax can
also be inelastic, especially in periods of economic growth, if properties are not reassessed frequently.
It is to a city's advantage to have a balance between elastic and inelastic revenues so that it would
fare reasonably well with either a decrease or increase in tax base or inflation. During inflation, it is to
a city's advantage to have a high percentage of elastic revenues. This is because inflation pushes up
the city's revenue yield along with the increase in the prices the city must pay. As the percentage of
elastic revenues declines, the city becomes more vulnerable in periods of inflation because the
inflation is pushing up the price of services but not the yields of new revenues. The reverse is also true,
but significant deflation has seldom occurred in recent years.
During a recession it would be to a city's advantage to have a high percentage of revenues which
were inelastic in respect to tax base. This would insulate it to some degree from the reduced yield it
may receive during a recession from, for example, a retail sales tax.
PROPERTY TAX
REVENUES
% change Indicator 6a Property Tar Revenues 3. Property Tar Revenues
+ 20 • in CPI Base Year s
+
+
+ a
a
...........
+ a a ...........
a P••P••P••P•
+ • P. P. P.
+ P. P. P
+ a
+
a
20
years 1979 19a4 1969 1994
MATHEMATICAL FORMULATION: Property Tax Revenues
(Constant Dollars)
DESCRIPTION
Property tax is an important revenue to consider individually because most cities are heavily
reliant on it. A decline or diminished growth in property taxes can result from a number of causes.
First, it may reflect an overall decline in the city's property values resulting from age, a decline in
economic health, or a decline in population. Second, it might result from an inability of property
owners to pay, also due to economic decline. Third, it might be a result of inefficient assessment or
appraisal practices. Fourth, a decline could result from an unwillingness of property owners to pay
because delinquency penalties are less than the short -run interest rates and nonpayment becomes an
economical way for private individuals and businesses to borrow money.
UNCOLLECTED
PROPERTY
TAXES
9 eha-ae Indicator 7v Uncollect.d Property Tax.. S. Uneollctd P—P.rty Taw
+ IN w a■ 7c Not PrP. Tax L—y
a
+ .. a.
. .....
+ a .....
+ .. P.
+ P...
P.
+ a .P...
+ P.. P. .
+ P...
lee ♦ P .P
-__w----#_-w--w--w--w--w--w--w--w--w--w--w--w--w--w--w--�--a
year. 1979 1984 1999 1994
MATHEMATICAL FORMULATION: Uncollected Property Taxes
Net Property Tax Levy
DESCRIPTION
Every year, a certain percentage of property taxes go uncollected because property owners are
unable to pay them. As this percentage increases over time, it may be an indication of overall decline
in the city's economic health. This has occurred in a number of northeastern communities that are
especially sensitive to property tax collection because the property tax makes up an extremely large
portion of their revenues.
CREDIT INDUSTRY BENCHMARKS
Credit rating firms consider that a city will normally be unable to collect about 2 or 3 percent of
its property taxes each year. If uncollected property taxes rise to more than about 5 to 8 percent,
rating firms consider this a negative factor because it signals potential problems in the stability of the
pro
Qerty tax base. Rating firms also consider it a negative factor if the rate of delinquency rises for
twoxonsecutive years.
EMPLOYEES
PER CAPITA
WARNING TREND:
increasing number of
municipal employees
per capita
x u
% change Indicator lit Employees Per Capita 3. Number of Municipal
+ l0 a ■es Ea to
+ p y per Capita
+
0 + • p
+ • .
P. P.. P.. P. P.. P.. P..
+ ........ a..... a.. P.. P.
+ a
+ a
- 30 •
years 1900 1985 1990 1995
MATHEMATICAL FORMULATION: Number of Municipal Employees
Population
DESCRIPTION
Because personnel costs are a major portion of a city's operating budget, plotting changes in the
number of employees per capita is another way to measure changes in expenditures. An increase in
employees per capita might indicate that expenditures are rising faster than revenues, that the city is
becoming more labor intensive, or that personnel productivity is declining.
In reviewing changes in employees per capita, the city must decide whether to include employees
hired under federal public service employment programs. Theoretically, such employees can be
readily terminated if the funding source is withdrawn. However, this may be difficult because in
many departments managers use federally subsidized workers to replace workers who could not
continue to be funded from local revenues. In addition, services provided by federally funded
workers may have created an expectation that service will continue and, therefore, become difficult to
cut.
This indicator can be developed in two ways: one showing only full-time permanent personnel
and one showing total personnel including part-time and grant -funded positions.
OPERATING
DEFICITS
% change Indicator 14, Oparatinp Daficita 3. G.naral Fund Opar.Daf.
+ l00 • as % of Not Op.r. Rev.
+
+
+
+
0 . a
+
• a a
+ a
+ .......... a....
+ .... P.. p.. P...
+ a a a p.. P.. p.. P.. P.. .
+ a
t P.. p
100 •
year. 1979 1984 1989 1994
MATHEMATICAL FORMULATION.
DESCRIPTION
General Fund Operating Deficit
Net Operating Revenues
An operating deficit occurs when current expenditures exceed current revenues. This does not
necessarily mean the budget will be out of balance ("budget deficit") because reserves ("fund
balances") from prior years can be used to cover the difference. It does mean that, at least during the
current year, the city is spending more than it receives..This can occur because of an emergency such
as a natural catastrophe that requires a large immediate outlay. Or it can occur as a result of a
conscious policy to use periodically surplus fund balances that have accumulated over a past year.
The existence of an operating deficit in any one year may not be cause for concern, but frequent and
increasing deficits can indicate that current revenues are not supporting current expenditures and
serious problems may lie ahead.
Operating deficits are not always easy to spot through budgetary analysis because they can be
temporarily financed by short -teem loans or by an accounting transaction that, for example,
unjustifiably accrues revenues from a future period or transfers surplus fund balances from another
fund. When looking for operating deficits, an analyst should consider each fund separately so that a
surplus in one fund will not hide a deficit in another. Analyzing funds separately will also help to
pinpoint emerging problems.
GENERAL FUND
BALANCES
% change Indicator Me General Fund Balances
+ 300 a
+ a .... P.. P..
+ a. ... a
0 a a a. .... a.. a.
+
+
+
years 1979 1904 1989
Unrestricted Fund
MATHEMATICAL FORMULATION: Balance of General Fund
Net Operating Revenues
DESCRIPTION
3. Unrestrict.Fund Gal of
G. -Fund %NetOper. Rev.
P.. P.. P. .
1994
P•
Fund balances can also be thought of as a reserve, although the entry on a city's annual report
labeled "fund balance" is not always synonymous with "available for appropriation." The report
may show subsidiary accounts that are encumbrances on the fund balance, such as "Reserve for
Prior Year's Unexpended Appropriations."
The level of a city's fund balances may determine its ability to withstand unexpected financial
emergencies, such as may result from natural disasters, revenue shortfalls, or steep rises in inflation.
It also may determine a city's ability to accumulate funds for large-scale purchases, such as fire
trucks, without having to borrow. In states that allow it, cities usually try to operate each year at a
small surplus in order to maintain positive fund balances and, thus, maintain adequate reserves.
Nonspecific or general reserves are usually carried on the city books as "fund balance" in the
general operating fund. Sometimes special reserves are maintained in a separate fund. For example,
reserves for equipment replacements are often kept in "fund balance" in the internal service fund,
which is used to charge the operating departments for the use of the equipment. Reserves can also be
appropriated as a budget item in some form of contingency account. Regardless of the way in which
reserves are recorded, an unplanned decline can mean that the city will not be able to meet a future
need. Analysts should examine each individual fund in which reserves are established.
LEVEL OF
CAPITAL
OUTLAY
7t change Indicator E6i Leval of Capital Outlay 3. CaPltal outlay. as
300 r % Nat 0pr. EMpendit.
,
,
..............
, a . P.. P. P.. .
, P.. P.. P.. P..
P• • P.. P
,
,
,
,
SQ0 a
years 1979 1984 1989 1994
MATHEMATICAL FORMULATION: Capital Outlays From Operating Funds
Net Operating Expenditures
DESCRIPTION
The expenditure for operating equipment, such as trucks or typewriters, purchased from the
operating budget is usually referred to as capital outlay.. It normally includes equipment that will last
longer than one year and whose initial cost is above a significant minimum amount, such as one
hundred dollars. Capital outlay does not include capital budget expenditures for construction of
capital facilities, such as streets, buildings, or bridges.
The purpose of capital outlay in the operating budget is to replace worn equipment or add new
equipment. The level of capital outlay is a rough indicator of whether or not the stock of equipment is
being maintained in good condition. This, however, does not account for the adequacy of routine
maintenance and repair. Over a number of years, the relationship between capital outlay and
operating expenditures is likely to remain about the same. If this indicator is computed on a
departmental or functional basis (e.g., park maintenance or street repair), it can focus the analysis on
specific programs and the type of equipment related to those programs.
If this ratio is declining in the short run of one to three years, it could mean that the city's needs
have temporarily been satisfied, because most equipment lasts more than one year. If the decline
persists over three or more years, it can be an indicator that capital outlay needs are being deferred,
resulting in the use of obsolete and inefficient equipment and the creation of a future unfunded
liability.
If a major portion of a city's equipment purchases, such as its vehicle fleet, is purchased through
an internal service, enterprise, or capital projects fund, then a separate analysis should be made,
perhaps in conjunction with Indicator 25, Maintenance Effort.
ANALYSIS OF TAX RAPE
FISCAL
GENERAL
LIBRARY
HEALTH
65
PARK &
TOTAL
YEAR
•---------------------------------------------------------------------------------
FUND
FUND
FUND
AIRPORT
RECREATION
LEVY
1963-64
$ .87
$.13
$.07
$.06
$.17
$1.30
1964-65
.87
.14
.06
.06
.17
1.30
1965-66
.87
.20
.06
.19
.17
1.30
1966-67
.87
.20
.06
.19
.17
1.49
1967-68
.87
.20
.06
.19
.13
1.45
1968-69
.96
.20
.06
.19
1.41
1969-70
.96
.20
.06
.19
1.41
1970-71
.50
.20
.06
.19
.95
1971-72
.50
.20
.06
.09
.85
1972-73
.50
.20
.06
.09
.85
1973-74
.50
.20
.06
.03
.84
1974-75
.44
.18
.05
.07
.74
1975-76
.44
.20
.05
.07
.76
1976-77
.43
.20
.06
.05
.74
1977-78
.42
.20
.07
.05
.74
1978-79
.42
.20
.07
.05
.74
1979-80
.42
.20
.07
.05
.74
1980-81
.42
.20
.07
.05
.74
1981-82
.42
.20
.05
.05
.72
1982-83
.42
.20
.05
.Of.
.72
1983-84
.42
.20
.05
.05
.72
1984-85
.42
.20
.05
.05
.72
1985-86
.30
.14
.04
.48
ASSESSED VALUE OF TAXABLE PROPERTY
------------------------------------------------------------------------------------------
FISCAL
REAL
PERSONAL
MERCHANTS &
R. R. &<
GRAND
YEAR
------------------------------------------------------------------------------------------
ESTATE
PROPERTY
MANUFACTURING
UTILITIES
TOTAL
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
1966-67
35,604,340
7,332,440
3,715,960
1,753,515
4'3,406,255
1967-68
38,355,900
8,082,200
3,832,540
2,031,867
52,302,507
1968-69
42,186,000
8.237,220
4,198,530
2,224,729
567846,529
1969-70
43,981,400
8,668,680
4,102,600
2,441,012
59,193,692
1970-71
45,439,880
8,8637100
4.274,420
2,626,754
61,204,154
1971-72
47,000,480
9,786,720
4,345,800
2,783,860
63,916,860
1972-73
50,059,300
9,764,440
4,619,500
2,930,205
67,373,485
1973-74
54,712,920
10,6-'•6,700
5,286,160
311107970
73,796,750
1974-75
63,400,200
11, 56,920
5,874,980
3,474,335
84,506,435
1975,76
65,330,200
11,923,720
6,057,040
4,068,333
87,379,293
1976-77
68,833,290
11,810,410
6,305,540
4,235,363
91,2347603
1977-78
73,046,700
10,338,290
6,491,940
4,340,871
94,217,801
1978-79
78,801,900
12,395,315
6,679,400
5,006 •08
102,882,923
.1979-80
80,342,400
13,123,035
6,684,900
4,800,684
105,031,019
1980-81
847762,810
13,660,940
6,651,520
5,412,522
111,487,792
1981-82
98,001,550
13,749.508
6,764,940
5,330,614
123,846.612
1982-83
98,615,210
13,389,800
12,915,080
5,421,885
130,341,975
1983-84
100,419,370
14,837,940
12.608,280
4,198,382
132,063,972
1984-85
99,992,640
13,586,410
13,048,370
13,844,701
140.472,121
1985-86
156,607,540
28,6287085
19,026,515
204.262,140
Fiscal
Year
11-1-86
5-1-87
11-1-87
5-1-88
11-1-88
5-1-89
11-1-89
5-1-90
11-1-90
5-1-91
11-1-91
5-1-92
11-1-92
5-1-93
11-1-93
5-1-94
11-1-94
5-1-95
11-1-95
5-1-96
11-1-96
5-1-97
11-1-97
5-1-98
11-1-98
5-1-99
11-1-99
5-1-00
11-1-00
5-1-01
11-1-01
5-1-02
11-1-02
5-1-03
11-1-03
5-1-04
11-1-04
DEBT SERVICE
SCHEDULE OF REQUIREMENT
MULTI-PURPOSE BUILDING GENERAL OBLIGATION BONDS
TOTAL ISSUE $5,000,000
Bonds
Outstanding
$4,780,000.00
4,780,000.00
4,660,000.00
4,660,000.00
4,530,000.00
4,530,000.00
4,390,000.00
4,390,000.00
4,240,000.00
4,240,000.00
4,080,000.00
4,080,000.00
3,905,000.00
3,905,000.00
3,715,000.00
3,715,000.00
3,510,000.00
3,510,000.00
3,285,000.00
3,285,000.00
3,040,000.00
3,040,000.00
2,775,000.00
2,775,000.00
2,485,000.00
2,485,000.00
2,165,000.00
2,165,000.00
1,815,000.00
1,815,000.00
1,430,000.00
1,430,000.00
11000,000.00
11000,000.00
525,000.00
525,000.00
Principal
Reguired
$115,000.00
120,000.00
130,000.00
140,000.00
150,000.00
160,000.00
175,000.00
190,000.00
205,000.00
225,000.00
245,000.00
265,000.00
290,000.00
320,000.00
350,000.00
385,000.00
430,000.00
475,000.00
525,000.00
Interest
Required
$252,330.00
245,430.00
245,430.00
238,230.00
238,230.00
230,430.00
230,430.00
222,030.00
222,030.00
213,030.00
213,030.00
203,430.00
203,430.00
192,930.00
192,930.00
184,142.50
184,142.50
174,917.50
174,917.50
164,567.50
164,567.50
153,052.50
153,052.50
140,332.50
140,332.50
126,122.50
126,122.50
110,122.50
110,122.50
92,622.50
92,622.50
73,180.00
73,180.00
51,250.00
51,250.00
26,906.25
26,906.25
Total
Required
$367,330.00
245,430.00
365,430.00-
238,230.00-
368,230.00
65,430.00238,230.00-
368,230.00
230,430.00
370,430.00
222,030.00
372,030.00
213,030.00
373,030.00
203,430.00
378,430.00
192,930.00
382,930.00
184,142.50
389,142.50
174,917.50
399,917.50
164,567.50
409,567.50
153,052.50
418,052.50
140,332.50
430,332.50
126,122.50
446,122.50
110,122.50
460,122.50
92,622.50
477,622.50
73,180.00
503,180.00
51,250.00
526,250.00
26,906.25
551,906.25
DEBT SERVICE
SCHEDULE OF REQUIREMENT
SEWER SYSTEM IMPROVEMENT BONDS
TOTAL ISSUE $1,400,000
Fiscal Bonds Principal Interest
Year Outstanding Required Required
9-1-86
3-1-87
9-1-87
3-1-88
9-1-88
3-1-89
9-1-89
3-1-90
9-1-90
3-1-91
9-1-91
3-1-92
9-1-92
3-1-93
9-1-93
3-1-94
9-1-94
3-1-95
9-1-95
3-1-96
9-1-96
3-1-97
9-1-97
3-1-98
9-1-98
3-1-99
9-1-99
3-1-00
9-1-00'
3-1-01
9-1-01
3-1-02
9-1-02
3-1-03
9-1-03
3-1-04
9-1-04
3-1-05
9-1-05
3-1-06
$1,400,000.00
1,375,000.00
1,375,000.00
1,350,000.00
1,350,000.00
1,320,000.00
1,320,000.00
1,290,000.00
1,290,000.00
1,255,000.00
1,255,000.00
1,215,000.00
1,215,000.00
1,170,000.00
1,170,000.00
1,120,000.00
1,120,000.00
1,070,000.00
1,070,000.00
1,010,000.00
1,010,000.00
945,000.00
945,000.00
875,000.00
875,000.00
800,000.00
800,000.00
715,000.00
715,000.00
620,000.00
620,000.00
520,000.00
520,000.00
410,000.00
410,000.00
285,000.00
285,000.00
150,000.00
150,000.00
-0-
25,000.00
25,000.00
30,000.00
30,000.00
35,000.00
40,000.00
45,000.00
50,000.00
50,000.00
60,000.00
65,000.00
70,000.00
75,000.00
85,000.00
95,000.00
100,000.00
110,000.00
125,000.00
135,000.00
150,000.00
$55,898.75
55,898.75
54,773.75
54,773.75
53,648.75
53,648.75
52,298.75
52,298.75
50,948.75
50,948.75
49,373.75
49,373.75
47,673.75
47,673.75
45,761.25
45,761.25
43,636.25
43,636.25
41,761.25
41,761.25
39,511.25
39,511.25
37,073.75
37,073.75
34,448.75
34,448.75
31,598.75
31,598.75
28,326.25
28,326.25
24,645.00
24,645.00
20,745.00
20,745.00
16,400.00
16,400.00
11,400.00
11,400.00
6,000.00
6,000.00
Total
Required
$55,898.75
80,898.75
54,773.75
79,773.75
53,648.75
83,648.75
52,298.75
82,298.75
50,948.75
85,948.75
49,373.75
89,373.75
47,673.75
92,673.75
45,761.25
95,761.25
43,636.25
93,636.25
41,761.25
101,761 .25
39,511.25
104,511.25
37,073.75
107,073.75
34,448.75
109,448.75
31,598.75
116,598.75
28,326.25
123,326.25
24,645.00
124,645.00
20,745.00
130,745.00
16,400.00
141,400.00
11,400.00
146,400.00
6,000.00
156,000.00