Loading...
HomeMy WebLinkAbout2025-2026.AdoptedBudget ANNUAL BUDGET 2025-2026 MAYOR Stacy Kinder CITY COUNCIL Daniel Presson Tameka Randle Nate Thomas David J. Cantrell Bryan Johnson Mark Bliss ADOPTED ____________________________________________________________________________________________________ THIS PAGE INTENTIONALLY LEFT BLANK City of Cape Girardeaumission statement The City of Cape Girardeau, the regional hub of Southeast Missouri, will actively promote a safe, innovative climate through city services that enhances the quality of life for its citizens and our region. ____________________________________________________________________________________________________ THIS PAGE INTENTIONALLY LEFT BLANK _________________________________________________________________________________ 2025-2026 PROPOSED ANNUAL BUDGET TABLE OF CONTENTS Page City Manager's Budget Message ....................................................................................... I-IV Summaries Summary of Programs by Department ............................................................................. 1 Summary by Program ................................................................................................ 2 Administrative Services ............................................................................................ 3 Development Services .............................................................................................. 4 Parks & Recreation ................................................................................................... 5 Public Safety ............................................................................................................ 6 Public Works ............................................................................................................ 7 Internal Services ........................................................................................................ 8 Summary of Revenue and Expenses by Fund and Fund Types ...................................... 9 Combined Statement of Revenues, Expenditures, and Changes in Fund Balance Total Budget ............................................................................................................ 10 Governmental Funds ................................................................................................. 11 Proprietary Funds ...................................................................................................... 12 All Funds Revenue-Budget by Fund ......................................................................... 13 All Funds Expense-Budget by Fund ......................................................................... 14 General Fund General Fund ……... ............................................................................................................ 15 Budget Highlights ………………………………………………………………….. 16 General Fund Income Statement ............................................................................... 17 General Fund Revenue .............................................................................................. 18-20 General Fund Expenditures by Division-Summary ................................................... 21 City Council ................................................................................................... 22-23 City Manager ................................................................................................. 24-25 City Clerk ....................................................................................................... 26-27 Public Awareness ........................................................................................... 28-29 City Attorney ................................................................................................. 30-31 Human Resources .......................................................................................... 32-33 Finance ........................................................................................................... 34-35 Municipal Court ............................................................................................. 36-37 Facility Maintenance ...................................................................................... 38-39 Planning Services ........................................................................................... 40-41 Inspection Services ........................................................................................ 42-43 Engineering .................................................................................................... 44-46 Police ............................................................................................................ 47-48 Fire ............................................................................................................ 49-50 Street ............................................................................................................ 51-52 _________________________________________________________________________________ General Fund Expenditures by Division (Cont.) Park Maintenance........................................................................................... 53-54 Cemetery ........................................................................................................ 55-56 Interdepartmental Services ............................................................................. 57 Contingency ................................................................................................... 58 Special Revenue Funds Special Revenue Funds ........................................................................................................ 59 Budget Highlights ...................................................................................................... 60 Special Revenue Income Statement ........................................................................... 61 Special Revenue Expenditures by Fund Airport ........................................................................................................... 63-68 Parks & Recreation ........................................................................................ 69-88 Health ............................................................................................................ 89-93 Convention/Visitors Bureau........................................................................... 95-101 Downtown Business District..........................................................................103-106 Public Safety Trust Fund II ............................................................................107-111 Casino Revenue Fund ....................................................................................113-117 Riverfront Region Economic Development...................................................119-123 Motor Fuel Tax ..............................................................................................125-129 Transportation Sales Tax Trust Fund V .........................................................131-135 Transportation Sales Tax Trust Fund VI .......................................................137-141 Transportation Sales Tax Trust Fund VII ......................................................143-146 Capital Improvement Sales Tax – Sewer System Improvements ..................147-151 Capital Improvement Sales Tax – General Improvements ............................153-157 Parks/Stormwater Sales Tax – Capital II .......................................................159-163 Fire Sales Tax Fund .......................................................................................165-169 Parks/Stormwater Sales Tax – Operations .....................................................171-175 General Capital Improvements Fund General Capital Improvements Fund ................................................................................ 177 Budget Highlights ...................................................................................................... 178 General Capital Improvements Fund .............………………....................................179-181 Enterprise Funds Enterprise Funds…… .......................................................................................................... 183 Budget Highlights ...................................................................................................... 184 Enterprise Funds Income Statement .......................................................................... 185 Enterprise Funds Expense by Fund Utility Billing………………………………………………………………. 187-188 Sewer ............................................................................................................189-202 Water ............................................................................................................203-207 Solid Waste ....................................................................................................209-220 Golf Course ....................................................................................................221-226 Indoor Sports Complex ..................................................................................227-232 Sports Complexes ..........................................................................................233-237 _________________________________________________________________________________ Internal Service Funds Internal Service Funds…. ................................................................................................... 239 Budget Highlights ...................................................................................................... 240 Internal Service Fund Income Statement ................................................................... 241 Internal Service Expense by Fund Information Technology ................................................................................243-248 Fleet Management ..........................................................................................249-253 Employee Benefits Fund ................................................................................255-259 Risk Management .........................................................................................261-265 Equipment Replacement ................................................................................267-271 Appendices Appendices……… ............................................................................................................ 273 Fee Schedule Changes ..............................................................................................274-286 Authorized Positions Summary .................................................................................287-289 Long-Term Debt Statements ......................................................................................291-300 Tax Rate/Assessed Valuation…. ...............................................................................301-303 ____________________________________________________________________________________________________ THIS PAGE INTENTIONALLY LEFT BLANK I BUDGET MESSAGE Office of the City Manager INTRODUCTION In accordance with Article VI of the City Charter, we are submitting herewith a recommended budget for the City of Cape Girardeau, Missouri, for the period from July 1, 2025 to June 30, 2026. The recommended budget is balanced within the total of estimated income plus unencumbered fund balances. The budget provides the financial plan for the various City departments to deliver services to the citizens of the City and provide infrastructure for future City development. The various departments funded under this budget are organized by department as set out in the administration ordinance of the City. These departments include Administrative Services, Development Services, Parks and Recreation, Public Safety, and Public Works. Outside of these departments are the following budget categories: Debt Service and Capital Improvement Program (governmental fund types only) and Contingency. Internal Service Funds (funds that provide and charge for service to other city programs) are not included in the above categories to avoid reporting costs twice. The Administrative Services Department administers the fiscal affairs and personnel policies, and provides legal counsel and representation. The Municipal Court is included in Administrative Services. This budget authorizes 27.93 full time equivalent employees (FTE) for this department. Its proposed operating budget is $4,364,271. The Development Service Department coordinates activities pertaining to community and economic development. This budget authorizes 52.04 (FTE) for this department. Its proposed operating budget is $6,810,186. The Parks and Recreation Department is responsible for the care and upkeep of the 27 city parks totaling around 681 acres, maintaining 5 indoor and numerous outdoor recreation facilities, a golf course, 10 miles of trail, and supervising a city recreation program. In addition this department operates Visit Cape. This budget authorizes 117.06 (FTE) for this department. Its proposed operating budget is $9,109,311. The Public Safety Department is responsible for protecting life and property through the enforcement of state and city ordinances, fire and crime prevention activities, and emergency response. Its service area is approximately 28.4 square miles and is responsible for protecting approximately 40,000 citizens and a total day-time population of approximately 100,000 people. This budget authorizes 202.64 (FTE) for this department. Its proposed operating budget is $21,851,658. The Public Works Department is responsible for the care and maintenance of the city streets and sidewalks, the operation and maintenance of the city’s water and sewer systems, the operation of city’s solid waste disposal service, and maintenance of the city’s storm water systems. This department currently maintains 230 linear miles of streets, 330 linear miles of water lines, and II INTRODUCTION (cont.) 275 linear miles of sanitary sewer lines. This budget authorizes 77.65 (FTE) for this department. Its proposed operating budget is $27,643,593. The total budget authorizes 495.46 (FTE) with a total operating budget of $77,530,002. This budget also authorizes an additional $23,861,025 in capital outlays and $9,604,876.29 in debt service payments. Budget Hearing Requirements The City Council, in accordance with Article VI of the City Charter is required to hold a public hearing on the proposed budget. It is recommended that this public hearing be held on Monday, June 2, 2025. It is also recommended that the City Council consider adoption of the budget ordinance at its meetings on June 2 and June 16, 2025. Another public hearing will be required in conjunction with the adoption of the tax levy. The state law requires the County Clerk to certify to the City, by July 1 of each year, the assessment information on which the City can calculate its actual tax levy. Once this information has been provided to the City, the City Council must hold a public hearing after adequate notice has been published, and at that time (normally first meeting in August), the City Council formally adopts the tax levy for the City of Cape Girardeau. BUDGETARY ACCOUNTING BASIS All financial data included in this budget reflects the modified accrual method of accounting. Under the modified accrual method capital purchases, bond issuance costs, and bond principal repayments are reflected as expenses when made and bond proceeds, grants for capital projects, special tax assessments, and sewer connections fees are treated as revenue when received. PROGRAM BUDGETS A summary of the program budgets is included on page 2 of this budget. A more detailed breakdown of the programs by departments is included in pages 3 – 8. Total operating expenditures for all programs excluding Internal Service Funds is $73,994,725. This is a total increase of 5.01% over the prior year's original adopted budget. GENERAL FUND REVENUES The General Fund is almost totally supported by general taxes and accounts for the basic municipal functions of police, fire, street maintenance, parks maintenance, etc. In addition, this fund is used to finance temporary cash flow shortfalls in other funds, to provide a contingency account, to provide operating transfers to the employee benefits, health, parks and recreation, airport, and outdoor sports complex funds, and to meet special project needs for economic development and other purposes approved by the City Council. III INTRODUCTION (cont.) The revenues for this fund are as follows: SOURCE AMOUNT % OF TOTAL FUND % CHANGE Property Taxes 2,647,180 7.0% -0.1% Sales Tax 13,100,000 34.7% 0.0% Franchise Taxes 5,055,879 13.4% 1.9% Other Taxes 293,324 0.8% -6.4% Licenses & Permits 2,200,712 5.8% 0.6% Public Safety Grants 259,600 0.7% 3.3% Public Service Fees 96,900 0.3% 18.2% Fines & Forfeitures 268,167 0.7% -2.7% Lease and Rental 289,241 0.8% 22.3% Miscellaneous 583,766 1.5% 21.0% Internal Service charges 1,323,010 3.5% 11.1% Motor Fuel Tax Transfer 1,700,000 4.5% 10.4% Recreational MJ Sales Tax 704,072 1.9% 40.8% Sales Tax Transfers 4,953,010 13.1% 0.8% Use Tax 4,300,000 11.4% 13.2% 37,774,861 100.0% 3.5% Sales and Use Tax represents 46.1% of the total General Fund budget; therefore, the assumptions of growth in this revenue can have a significant impact on the amount of funds projected to be available for payroll, equipment, and capital improvement projects. Franchise Taxes represent 13.3% of the total General Fund budget. Each 1% change in franchise tax receipts equals approximately $46,100 in revenue. The Property Tax, which is the next most important revenue source, represents 7% of the General Fund. USER CHARGES Projected sewer, water and solid waste revenues included in this budget are based on activity from the year ending June 30, 2025 and projected rates for the fiscal year ending June 30, 2026. Residential and commercial water, sewer charges, residential solid waste and recycling charges are to increase 5% the first billing in July. IV INTRODUCTION (cont.) DEBT SERVICE A summary of the city's outstanding bonded debt and its anticipated sources of repayment are included along with detailed schedules of debt service requirements in the appendices. Total debt service payments during the coming fiscal year will be $9,604,876. Debt service is paid from specific revenue sources designated for that purpose in this budget. CAPITAL IMPROVEMENTS Projects (or phases of projects) as set out in the Capital Improvement Plan recently adopted by the City Council are included in this budget to the extent funding is available and planning procedures have been completed. A parks / storm water sales tax was extended April 2018 and will provide funding for the parks and storm water projects included in the Capital Improvement Program. However, these projects have not been included in this budget but are included in project length budgets. CONCLUSION In preparing the annual operating budget, the City Staff and I continue our commitment to the community. This budget reflects the importance of taking care of what we have, while spending for new infrastructure for those projects specific to tax incentive funds as promised. We are sensitive to the challenges before us, assessing constraints and identifying opportunities while continuing to move forward. Throughout the budget process we have identified necessary spending increases, and requested our teams to realign spending before requesting additional funds. I am pleased that our team met the challenge! The efforts resulted in a budget that reflects more efficient operations, effective cost controls and successful cost recovery strategies. With the dedication of City Staff and City Council’s continued support, we are confident we can continue to deliver outstanding services to our citizens. We look forward to the future. Respectfully submitted, City Manager Finance Director Dr. Kenneth Haskin Lisa Mills _______________________________________________________________________________________________________ SUMMARY OF PROGRAMS BY DEPARTMENT 1 OPERATING EXPENDITURES 2024-25 2025-26 PROGRAM PROGRAM/SERVICE BUDGET BUDGET % CHANGE INCOME ADMINISTRATIVE SERVICES 4,310,952$ 4,364,271$ 1.24%1,352,300$ DEVELOPMENT SERVICES 6,265,221 6,810,186 8.70%5,217,041 PARKS AND RECREATION 8,696,953 9,109,311 4.74%4,836,627 PUBLIC SAFETY 19,669,911 21,851,658 11.09%532,518 PUBLIC WORKS 27,152,436 27,643,593 1.81%24,373,961 CAPITAL IMPROVEMENTS - - 0.00% DEBT SERVICE 4,180,784 4,022,189 -3.79% CONTINGENCY 188,700 193,516 2.55% TOTAL OPERATING EXPENDITURES 70,464,957$ 73,994,725$ 5.01%36,312,447$ CAPITAL OUTLAY 2024-25 2025-26 PROGRAM/SERVICE BUDGET BUDGET % CHANGE ADMINISTRATIVE SERVICES 30,000$ -$ -100.00% DEVELOPMENT SERVICES 4,653,278 4,231,000 -9.07% PARKS AND RECREATION 80,000 85,000 6.25% PUBLIC SAFETY - - 0.00% PUBLIC WORKS 6,982,134 2,361,078 -66.18% CAPITAL IMPROVEMENTS 20,461,393 15,294,937 -25.25% DEBT SERVICE - - 0.00% CONTINGENCY - - 0.00% TOTAL CAPITAL OUTLAY 32,206,805$ 21,972,015$ -31.78% TOTAL EXPENDITURES 2024-25 2025-26 PROGRAM PROGRAM/SERVICE BUDGET BUDGET % CHANGE INCOME ADMINISTRATIVE SERVICES 4,340,951$ 4,364,271$ 0.54%1,352,300$ DEVELOPMENT SERVICES 10,918,499 11,041,186 1.12%5,217,041 PARKS AND RECREATION 8,776,953 9,194,311 4.76%4,836,627 PUBLIC SAFETY 19,669,911 21,851,658 11.09%532,518 PUBLIC WORKS 34,134,570 30,004,671 -12.10%24,373,961 CAPITAL IMPROVEMENTS 20,461,393 15,294,937 -25.25% DEBT SERVICE 4,180,784 4,022,189 -3.79% CONTINGENCY 188,700 193,516 2.55% GRAND TOTAL 102,671,760$ 95,966,741$ -6.53%36,312,447$ * Excludes Internal Service Funds. SUMMARY BY PROGRAM * 2 OPERATING EXPENDITURES 2024-25 2025-26 PROGRAM PROGRAM/SERVICE BUDGET BUDGET % CHANGE INCOME CITY COUNCIL 56,906$ 126,224$ 121.81%-$ CITY MANAGER 587,330 547,430 -6.79% CITY CLERK 130,908 119,336 -8.84% PUBLIC AWARENESS 200,085 141,468 -29.30% CITY ATTORNEY 295,081 315,176 6.81% HUMAN RESOURCES 557,878 613,949 10.05% FINANCE 680,413 806,196 18.49% MUNICIPAL COURT 355,863 366,283 2.93%29,291 FACILITY MAINTENANCE 404,369 511,013 26.37% INTERDEPARTMENTAL 1,042,118 817,195 -21.58%1,323,010 TOTAL OPERATING EXPENDITURES 4,310,952$ 4,364,271$ 1.24%1,352,300$ CAPITAL OUTLAY 2024-25 2025-26 PROGRAM/SERVICE BUDGET BUDGET % CHANGE CITY COUNCIL -$ -$ 0.00% CITY MANAGER - - 0.00% CITY CLERK - - 0.00% PUBLIC AWARENESS - - 0.00% CITY ATTORNEY - - 0.00% HUMAN RESOURCES - - 0.00% FINANCE - - 0.00% MUNICIPAL COURT - - 0.00% FACILITY MAINTENANCE - - 0.00% INTERDEPARTMENTAL 30,000 - -100.00% TOTAL CAPITAL OUTLAY 30,000$ -$ 0.00% TOTAL EXPENDITURES 2024-25 2025-26 PROGRAM PROGRAM/SERVICE BUDGET BUDGET % CHANGE INCOME CITY COUNCIL 56,906$ 126,224$ 121.81%-$ CITY MANAGER 587,330 547,430 -6.79% CITY CLERK 130,908 119,336 -8.84% PUBLIC AWARENESS 200,085 141,468 -29.30% CITY ATTORNEY 295,081 315,176 6.81% HUMAN RESOURCES 557,878 613,949 10.05% FINANCE 680,413 806,196 18.49% MUNICIPAL COURT 355,863 366,283 2.93%29,291 FACILITY MAINTENANCE 404,369 511,013 26.37% INTERDEPARTMENTAL 1,072,118 817,195 -23.78%1,323,010 GRAND TOTAL 4,340,952$ 4,364,271$ 0.54%1,352,300$ ADMINISTRATIVE SERVICES 3 OPERATING EXPENDITURES 2024-25 2025-26 PROGRAM PROGRAM/SERVICE BUDGET BUDGET % CHANGE INCOME PLANNING 299,327$ 283,649$ -5.24%7,993$ INSPECTION 908,694 951,283 4.69%327,394 ENGINEERING 1,297,516 1,354,061 4.36%25,000 AIRPORT OPERATIONS 1,538,548 1,733,138 12.65%705,278 FBO OPERATION 379,430 567,657 49.61%1,049,373 TOTAL AIRPORT 1,917,978$ 2,300,796$ 19.96% C/V BUREAU C/V BUREAU 82,680 83,600 1.11%2,984,800 VISIT CAPE 724,920 788,129 8.72%117,202 TOTAL C/V BUREAU 807,600$ 871,729$ 7.94% DOWNTOWN BUS DISTRICT 36,156 36,810 1.81% COMMUNITY DEVELOPMENT 4,000 - -100.00% ECONOMIC DEVELOPMENT 116,978 68,000 -41.87% ECONOMIC REDEVELOPMENT 764,472 831,359 8.75% UNITED WAY 2,500 2,500 0.00% PUBLIC TRANSPORTATION 110,000 110,000 0.00% TOTAL OPERATING EXPENDITURES 6,265,221$ 6,810,186$ 8.70%5,217,041$ CAPITAL OUTLAY 2024-25 2025-26 PROGRAM/SERVICE BUDGET BUDGET % CHANGE PLANNING -$ -$ 0.00% INSPECTION - - 0.00% ENGINEERING - - 0.00% AIRPORT OPERATIONS 4,200,000 - -100.00% FBO OPERATIONS - - 0.00% TOTAL AIRPORT 4,200,000$ -$ -100.00% C/V BUREAU C/V BUREAU 453,278 4,231,000 100.00% VISIT CAPE - - 0.00% TOTAL C/V BUREAU 453,278$ 4,231,000$ 0.00% DOWNTOWN BUS DISTRICT - - 0.00% COMMUNITY DEVELOPMENT - - 0.00% ECONOMIC DEVELOPMENT - - 0.00% UNITED WAY - - 0.00% PUBLIC TRANSPORTATION - - 0.00% TOTAL CAPITAL OUTLAY 4,653,278$ 4,231,000$ 0.00% TOTAL EXPENDITURES 2024-25 2025-26 PROGRAM PROGRAM/SERVICE BUDGET BUDGET % CHANGE INCOME PLANNING 299,327$ 283,649$ -5.24%7,993$ INSPECTION 908,694 951,283 4.69%327,394 ENGINEERING 1,297,516 1,354,061 4.36%25,000 AIRPORT OPERATIONS 5,738,548 1,733,138 -69.80%705,278 FBO OPERATIONS 379,430 567,657 49.61%1,049,373 TOTAL AIRPORT 6,117,978$ 2,300,796$ -62.39% C/V BUREAU C/V BUREAU 535,958 4,314,600 705.03%2,984,800 VISIT CAPE 724,920 788,129 8.72%117,202 TOTAL C/V BUREAU 1,260,878$ 5,102,729$ 304.70% DOWNTOWN BUS DISTRICT 36,156 36,810 1.81% COMMUNITY DEVELOPMENT 4,000 - -100.00% ECONOMIC DEVELOPMENT 116,978 68,000 -41.87% ECONOMIC REDEVELOPMENT 764,472 831,359 8.75% UNITED WAY 2,500 2,500 0.00% PUBLIC TRANSPORTATION 110,000 110,000 0.00% GRAND TOTAL 10,918,499$ 11,041,186$ 1.12%5,217,041$ DEVELOPMENT SERVICES 4 OPERATING EXPENDITURES 2024-25 2025-26 PROGRAM PROGRAM/SERVICE BUDGET BUDGET % CHANGE INCOME PARK MAINTENANCE 1,563,635$ 1,622,664$ 3.78%18,500$ CEMETERY 201,414 204,440 1.50%14,500 ARENA BUILDING MTNCE 288,294 292,812 1.57%80,332 OSAGE PARK COMMUNITY CENTER 757,419 797,080 5.24%370,600 SHAWNEE PARK COMMUNITY CENTER 243,044 244,703 0.68%82,150 CAPE AQUATIC CENTER 545,543 672,581 23.29%198,850 FAMILY AQUATIC CENTER 891,958 843,395 -5.44%927,020 JEFFERSON POOL 150,986 172,092 13.98%178,645 RECREATION 783,883 815,295 4.01%380,104 CULTURAL EVENTS 60,669 60,606 -0.10% GOLF COURSE 799,329 940,909 17.71%925,020 INDOOR SPORTS COMPLEX 1,117,678 1,130,878 1.18%1,092,437 SPORTS COMPLEXES 1,293,101 1,311,858 1.45%568,469 TOTAL OPERATING EXPENDITURES 8,696,953$ 9,109,311$ 4.74%4,836,627$ CAPITAL OUTLAY 2024-25 2025-26 PROGRAM/SERVICE BUDGET BUDGET % CHANGE PARK MAINTENANCE -$ -$ 0.00% CEMETERY - - 0.00% ARENA BUILDING MTNCE - - 0.00% OSAGE PARK COMMUNITY CENTER - - 0.00% SHAWNEE PARK COMMUNITY CENTER - - 0.00% CAPE AQUATIC CENTER - - 0.00% FAMILY AQUATIC CENTER - - 0.00% JEFFERSON POOL - - 0.00% RECREATION 80,000 80,000 0.00% CULTURAL EVENTS - 5,000 100.00% GOLF COURSE - - 0.00% INDOOR SPORTS COMPLEX - - 0.00% SPORTS COMPLEXES - - 0.00% TOTAL CAPITAL OUTLAY 80,000$ 85,000$ 6.25% TOTAL EXPENDITURES 2024-25 2025-26 PROGRAM PROGRAM/SERVICE BUDGET BUDGET % CHANGE INCOME PARK MAINTENANCE 1,563,635$ 1,622,664$ 3.78%18,500$ CEMETERY 201,414 204,440 1.50%14,500 ARENA BUILDING MTNCE 288,294 292,812 1.57%80,332 OSAGE PARK COMM CENTER 757,419 797,080 5.24%370,600 SHAWNEE PARK COMM CTR 243,044 244,703 0.68%82,150 CAPE AQUATIC CENTER 545,543 672,581 23.29%198,850 FAMILY AQUATIC CENTER 891,958 843,395 -5.44%927,020 JEFFERSON POOL 150,986 172,092 13.98%178,645 RECREATION 863,883 895,295 3.64%380,104 CULTURAL EVENTS 60,669 65,606 8.14% GOLF COURSE 799,329 940,909 17.71%925,020 INDOOR SPORTS COMPLEX 1,117,678 1,130,878 1.18%1,092,437 SPORTS COMPLEXES 1,293,101 1,311,858 1.45%568,469 GRAND TOTAL 8,776,953$ 9,194,313$ 4.76%4,836,627$ PARKS AND RECREATION 5 OPERATING EXPENDITURES 2024-25 2025-26 PROGRAM PROGRAM/SERVICE BUDGET BUDGET % CHANGE INCOME POLICE 11,472,143$ 12,671,225$ 10.45%501,518$ FIRE 7,685,927 8,561,430 11.39%31,000 HEALTH 511,841 619,003 20.94% TOTAL OPERATING EXPENDITURES 19,669,911$ 21,851,658$ 11.09%532,518$ CAPITAL OUTLAY 2024-25 2025-26 PROGRAM/SERVICE BUDGET BUDGET % CHANGE POLICE -$ -$ 0.00% FIRE - - 0.00% HEALTH - - 0.00% TOTAL CAPITAL OUTLAY -$ -$ 0.00% TOTAL EXPENDITURES 2024-25 2025-26 PROGRAM PROGRAM/SERVICE BUDGET BUDGET % CHANGE INCOME POLICE 11,472,143$ 12,671,225$ 10.45%501,518$ FIRE 7,685,927 8,561,430 11.39%31,000 HEALTH 511,841 619,003 20.94% GRAND TOTAL 19,669,911$ 21,851,658$ 11.09%532,518$ PUBLIC SAFETY 6 OPERATING EXPENDITURES 2024-25 2025-26 PROGRAM PROGRAM/SERVICE BUDGET BUDGET % CHANGE INCOME STREET 2,570,636$ 2,638,564$ 2.64%-$ SOLID WASTE: TRANSFER STATION 3,413,626 3,319,559 -2.76% RESIDENTIAL 1,806,450 2,164,756 19.83% LANDFILL 3,116 3,154 1.22% RECYCLING 1,047,056 1,021,036 -2.49% TOTAL SOLID WASTE 6,270,248$ 6,508,506$ 3.80%6,839,495 WATER 8,241,650 8,063,838 -2.16%8,690,661 SEWER: STORMWATER 623,996 892,628 43.05% MAIN STREET LEVEES 52,082 56,176 7.86% SLUDGE DISPOSAL 620,695 577,841 -6.90% PLANT OPERATIONS 6,939,041 7,108,054 2.44% LINE MAINTENANCE 1,834,088 1,797,987 -1.97% TOTAL SEWER 10,069,902$ 10,432,685$ 3.60%8,843,804 TOTAL OPERATING EXPENDITURES 27,152,436$ 27,643,593$ 1.81%24,373,961$ CAPITAL OUTLAY 2024-25 2025-26 PROGRAM/SERVICE BUDGET BUDGET % CHANGE STREET -$ -$ 0.00% SOLID WASTE:0.00% TRANSFER STATION - - 0.00% RESIDENTIAL 175,000 391,078 0.00% LANDFILL - 0.00% RECYCLING 45,000 75,000 66.67% TOTAL SOLID WASTE 220,000$ 466,078$ 111.85% WATER 1,997,134 875,000 -56.19% SEWER: STORMWATER 180,000 - 0.00% MAIN STREET LEVEES - - 0.00% SLUDGE DISPOSAL - - 0.00% PLANT OPERATIONS 4,435,000 400,000 -90.98% LINE MAINTENANCE 150,000 620,000 0.00% TOTAL SEWER 4,765,000 1,020,000 -78.59% TOTAL CAPITAL OUTLAY 6,982,134$ 2,361,078$ -66.18% TOTAL EXPENDITURES 2024-25 2025-26 PROGRAM PROGRAM/SERVICE BUDGET BUDGET % CHANGE INCOME STREET 2,570,636$ 2,638,564$ 2.64%-$ SOLID WASTE: TRANSFER STATION 3,413,626 3,319,559 -2.76% RESIDENTIAL 1,981,450 2,555,834 9.25% LANDFILL 3,116 3,154 1.22% RECYCLING 1,092,056 1,096,036 0.36% TOTAL SOLID WASTE 6,490,248$ 6,974,585$ 100.00%6,839,495 WATER 10,238,784 8,938,838 -12.70%8,690,661 SEWER: STORMWATER 803,996 892,628 11.02% MAIN STREET LEVEES 52,082 56,176 7.86% SLUDGE DISPOSAL 620,695 577,841 -6.90% PLANT OPERATIONS 11,374,041 7,508,054 -33.99% LINE MAINTENANCE 1,984,088 2,417,987 21.87% TOTAL SEWER 14,834,902 11,452,685 -22.80%8,843,804 GRAND TOTAL 34,134,570$ 30,004,672$ -12.10%24,373,961$ PUBLIC WORKS 7 OPERATING EXPENDITURES 2024-25 2025-26 PROGRAM PROGRAM/SERVICE BUDGET BUDGET % CHANGE INCOME INFORMATION TECHNOLOGY 914,929$ 907,295$ -0.83%992,295$ FLEET 1,843,831 1,903,447 3.23%1,903,447 EMPLOYEE BENEFITS 4,698,396 4,307,346 -8.32%4,159,426 RISK MANAGEMENT 806,670 756,748 -6.19%756,748 EQUIPMENT REPLACEMENT - - 0.00%221,295 TOTAL OPERATING EXPENDITURES 8,263,826$ 7,874,836$ -4.71%8,033,211$ CAPITAL OUTLAY 2024-25 2025-26 PROGRAM/SERVICE BUDGET BUDGET % CHANGE INFORMATION TECHNOLOGY 120,000$ 85,000$ -29.17% FLEET - 0.00% EMPLOYEE BENEFITS - 0.00% RISK MANAGEMENT - 0.00% EQUIPMENT REPLACEMENT 295,052 221,295 -25.00% TOTAL CAPITAL OUTLAY 415,052$ 306,295$ -26.20% TOTAL EXPENDITURES 2024-25 2025-26 PROGRAM PROGRAM/SERVICE BUDGET BUDGET % CHANGE INCOME INFORMATION TECHNOLOGY 1,034,929$ 992,295$ -4.12%992,295$ FLEET 1,843,831 1,903,447 3.23%1,903,447 EMPLOYEE BENEFITS 4,698,396 4,307,346 -8.32%4,159,426 RISK MANAGEMENT 806,670 756,748 -6.19%756,748 EQUIPMENT REPLACEMENT 295,052 221,295 -25.00%221,295 GRAND TOTAL 8,678,878$ 8,181,131$ -5.74%8,033,211$ INTERNAL SERVICE 8 _______________________________________________________________________________________________________ SUMMARY OF REVENUE AND EXPENSES BY FUND AND FUND TYPES 9 COMBINED STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN FUND BALANCES GENERAL, SPECIAL REVENUE, DEBT SERVICE AND CAPITAL PROJECTS FUND TYPES ENTERPRISE AND INTERNAL SERVICE FUND TYPES 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUES COLLECTED: TAXES 53,160,624$ 56,641,668$ 54,087,976$ 55,202,750$ LICENSES AND PERMITS 2,003,034 2,181,462 2,017,529 2,110,069 INTERGOVERN REVENUE 11,928,456 12,670,850 6,611,551 2,701,643 SERVICE CHARGES 35,136,063 37,251,759 36,826,903 39,020,350 FINES AND FORFEITS 253,041 248,892 253,721 247,877 MISCELLANEOUS 6,259,840 7,886,835 3,102,430 3,468,274 OTHER FINANCING 2,493,003 1,372,408 8,000 - TOTAL REVENUE 111,234,061$ 118,253,874$ 102,908,110$ 102,750,962$ EXPENSE OBJECT: PERSONNEL SERVICES 29,387,023$ 31,427,385$ 34,200,454$ 36,979,573$ MATERIALS & SUPPLIES 6,875,158 7,096,687 7,824,150 7,970,400 CONTRACTUAL SERVICES 22,179,125 22,464,041 23,057,110 23,346,289 GENERAL OPERATIONS 1,513,405 1,686,052 1,854,793 1,936,622 CAPITAL OUTLAY 18,100,204 30,033,300 40,766,574 23,861,025 SPECIAL PROJECTS 6,178,934 2,608,769 2,718,777 2,762,109 DEBT SERVICE 12,441,464 10,070,441 9,902,239 9,817,686 TOTAL EXPENSES 96,675,313$ 105,386,675$ 120,324,097$ 106,673,705$ FUND TRANSFERS IN *17,000 88,349 7,000 7,000 FUND TRANSFERS OUT *2,846,722 2,947,740 1,901,412 2,947,986 PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE 6,763,210 - RESERVED FUND BALANCE DECREASE(INCREASE)(14,000) (516,646) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)(402,221) (547,005) BEGINNING UNRESERVED FUND BALANCE 87,945,604 75,420,733 ENDING UNRESERVED FUND BALANCE 75,420,732 66,303,694 EMERGENCY RESERVE FUND 8,774,547 9,176,769 9,723,774 * Eliminates all interfund transfers, excluding transfers to project life budgeted funds. 10 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUES COLLECTED: TAXES 53,160,624$ 56,641,668$ 54,087,976$ 55,202,750$ LICENSES AND PERMITS 2,003,034 2,181,462 2,017,529 2,110,069 INTERGOVERN REVENUE 9,514,571 12,575,168 6,611,551 2,701,643 SERVICE CHARGES 3,495,338 4,038,555 4,500,158 5,047,552 FINES AND FORFEITS 253,041 248,892 253,721 247,877 MISCELLANEOUS 4,055,198 5,195,068 2,107,332 2,432,085 OTHER FINANCING 2,369,632 1,331,946 8,000 - TOTAL REVENUE 74,851,438$ 82,212,759$ 69,586,267$ 67,741,976$ EXPENSE OBJECT: PERSONNEL SERVICES 23,854,023$ 25,227,973$ 27,416,323$ 29,581,444$ MATERIALS & SUPPLIES 2,783,277 2,744,893 2,901,910 3,326,697 CONTRACTUAL SERVICES 5,645,124 6,345,978 5,708,171 6,362,263 GENERAL OPERATIONS 543,884 710,941 937,669 842,213 CAPITAL OUTLAY 14,291,049 24,905,758 33,369,388 21,193,652 SPECIAL PROJECTS 5,283,408 2,243,440 2,356,935 2,414,364 DEBT SERVICE 6,611,297 4,364,519 4,180,784 4,022,189 TOTAL EXPENSES 59,012,062$ 66,543,502$ 76,871,180$ 67,742,822$ FUND TRANSFERS IN *29,700 81,349 - - FUND TRANSFERS OUT *8,007,460 9,427,401 9,509,266 8,829,002 PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE 6,763,210 - RESERVED FUND BALANCE DECREASE(INCREASE)- 500,000 EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)(9,543) (468,596) BEGINNING UNRESERVED FUND BALANCE 64,703,650 54,663,136 ENDING UNRESERVED FUND BALANCE 54,663,136 45,864,694 EMERGENCY RESERVE FUND 5,856,658 5,866,201 6,334,797 * Eliminates interfund transfers between annually budgeted governmental funds. COMBINED STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN GOVERNMENTAL FUND BALANCES GENERAL, SPECIAL REVENUE, AND CAPITAL PROJECTS FUND TYPES 11 City of Cape Girardeau, Missouri COMBINED STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN PROPRIETARY FUND TYPES ENTERPRISE AND INTERNAL SERVICE FUND TYPES 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUES COLLECTED: TAXES -$ -$ -$ -$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE 2,413,885 95,682 - - SERVICE CHARGES 31,640,726 33,213,204 32,326,745 33,972,798 FINES AND FORFEITS - - - - MISCELLANEOUS 2,204,645 2,691,767 995,098 1,036,189 OTHER FINANCING 123,371 40,462 - - TOTAL REVENUE 36,382,627$ 36,041,115$ 33,321,843$ 35,008,986$ EXPENSE OBJECT: PERSONNEL SERVICES 5,533,000$ 6,199,412$ 6,784,131$ 7,398,129$ MATERIALS & SUPPLIES 4,091,881 4,351,794 4,922,240 4,643,703 CONTRACTUAL SERVICES 16,534,001 16,118,063 17,348,939 16,984,026 GENERAL OPERATIONS 969,521 975,111 917,124 1,094,409 CAPITAL OUTLAY 3,809,155 5,127,542 7,397,186 2,667,373 SPECIAL PROJECTS 895,526 365,329 361,843 347,745 DEBT SERVICE 5,830,167 5,705,922 5,721,454 5,795,497 TOTAL EXPENSES 37,663,251$ 38,843,173$ 43,452,917$ 38,930,883$ FUND TRANSFERS IN *5,177,738 6,486,661 7,614,854 5,881,015 FUND TRANSFERS OUT *29,700 - - - PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE (INCREASE)(14,000) (1,016,646) EMERGENCY RESERVE FUND BALANCE DECREASE (INCREASE)(392,679)(78,409) BEGINNING UNRESERVED FUND BALANCE 23,241,954 20,757,597 ENDING UNRESERVED FUND BALANCE 20,757,597 20,438,999 EMERGENCY RESERVE FUND 2,917,889 3,310,568 3,388,977 *Eliminates interfund transfers between all enterprise and internal service funds. 12 ALL FUNDS REVENUE BUDGET BY FUND 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED GENERAL FUND 36,220,052$ 40,013,523$ 36,484,749$ 37,774,861$ AIRPORT FUND 12,744,927 11,473,026 6,221,502 2,404,320 PARKS & RECREATION 3,111,054 3,392,209 3,801,795 3,983,563 HEALTH 459,543 595,720 511,842 619,003 CONVENTION/VISITORS 3,252,640 3,529,526 3,102,800 3,102,002 DOWNTOWN BUS DISTRICT 40,755 35,048 36,156 36,810 PUBLIC SAFETY TRUST FUND II 3,316,036 3,427,768 3,299,012 3,335,371 CASINO REVENUE FUND 5,188,427 3,429,571 2,718,739 2,701,404 RIVERFRONT REGION ECONOMIC DEVL 437,029 465,937 425,642 455,360 MOTOR FUEL TAX 2,010,524 2,133,906 1,963,900 2,148,519 TRANSPORTATION SALES TAX V 610,239 797,468 165,281 136,361 TRANSPORTATION SALES TAX VI 6,747,456 7,469,679 6,587,141 3,496,789 TRANSPORTATION SALES TAX VII - - - 3,336,646 CAP IMPR SALES TAX - SEWER 3,541,534 3,704,301 3,337,126 3,364,517 CAP IMPR SALES TAX - GEN IMPROV 6,921,152 4,101,397 3,752,050 3,780,864 PARK/STORMWATER SALES TAX -CAPITAL II 4,995,266 5,285,226 4,955,265 4,439,667 FIRE SALES TAX FUND 3,189,243 3,275,429 3,275,000 3,315,510 PARK/STORMWATER SALES TAX -OPERATIONS 1,641,938 1,684,639 1,637,500 2,369,385 GENERAL CAPITAL IMPROV 69,396 141,026 20,742 14,381 SEWER OPERATIONS 15,128,876 13,917,287 12,910,275 12,364,230 WATER OPERATIONS 8,642,662 10,201,633 9,800,240 10,128,501 SOLID WASTE 6,287,599 6,764,749 6,207,000 6,839,495 GOLF COURSE 905,354 998,708 929,526 940,909 INDOOR SPORTS COMPLEX 982,123 1,045,713 1,117,678 1,130,878 SPORTS COMPLEXES 1,181,171 1,143,997 1,293,101 1,311,858 INFORMATION TECHNOLOGY 1,040,519 1,045,645 1,034,929 992,295 FLEET MANAGEMENT 1,731,299 1,621,546 1,843,831 1,903,447 EMPLOYEE BENEFITS 4,403,983 4,317,399 4,698,396 4,307,346 RISK MANAGEMENT 803,023 1,053,861 806,670 756,748 EQUIPMENT REPLACEMENT 453,756 420,588 295,052 221,295 TOTAL REVENUE 136,057,576$ 137,486,525$ 123,232,940$ 121,712,334$ LESS TRANSFERS 24,823,511 19,232,652 20,324,829 18,961,370 NET REVENUE 111,234,065$ 118,253,873$ 102,908,111$ 102,750,963$ 13 ALL FUNDS EXPENSE BUDGET BY FUND 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED GENERAL FUND 35,458,646$ 34,361,820$ 36,544,750$ 37,774,860$ AIRPORT FUND 8,581,068 16,701,516 6,221,503 2,404,320 PARKS & RECREATION 3,071,757 3,514,416 3,801,795 3,983,563 HEALTH 409,738 547,533 511,842 619,003 CONVENTION/VISITORS 1,860,122 1,741,922 2,279,329 6,083,535 DOWNTOWN BUS DISTRICT (15,204) 17,207 36,156 36,810 PUBLIC SAFETY TRUST FUND II 3,333,845 3,108,905 3,299,012 3,237,018 CASINO REVENUE FUND 4,787,870 1,941,971 2,165,246 2,084,116 RIVERFRONT REG. ECONOMIC DEVL 127,433 135,695 425,642 455,360 MOTOR FUEL TAX 1,400,000 1,400,000 1,775,400 2,148,519 TRANSPORTATION SALES TAX V 3,587,189 1,197,039 9,671,579 6,500,000 TRANSPORTATION SALES TAX VI 2,607,369 7,325,830 9,861,472 5,206,215 CAP IMPR SALES TAX-SEWER 2,767,756 2,959,059 5,149,626 4,256,992 CAP IMPR SALES TAX-GEN IMPROV 5,824,560 3,526,024 7,164,550 5,197,969 PARK/STORMWATER SALES TX -CAPITAL II 5,041,337 5,058,203 3,970,022 3,840,896 FIRE SALES TAX FUND 3,166,959 3,266,034 3,275,000 3,315,510 PARK/STORMWATER SALES TX-OPERATIONS 1,639,893 1,676,122 1,637,500 2,369,385 GENERAL CAPITAL IMPROV 2,963,456 66,748 1,300,000 131,108 SEWER OPERATIONS 12,506,807 12,806,561 14,834,902 11,452,685 WATER OPERATIONS 7,728,626 8,709,206 10,238,784 8,938,838 SOLID WASTE 5,992,937 6,137,894 6,490,248 6,974,584 GOLF COURSE 706,893 765,358 799,329 940,909 INDOOR SPORTS COMPLEX 945,072 983,924 1,117,678 1,130,878 SPORTS COMPLEXES 1,073,011 1,208,406 1,293,101 1,311,858 INFORMATION TECHNOLOGY 1,030,035 986,484 1,034,929 992,295 FLEET MANAGEMENT 1,669,971 1,646,063 1,843,831 1,903,447 EMPLOYEE BENEFITS 5,351,904 4,357,790 4,698,396 4,307,346 RISK MANAGEMENT 687,695 761,372 806,670 756,748 EQUIPMENT REPLACEMENT - 480,115 295,052 221,295 TOTAL EXPENSES 124,306,745$ 127,389,218$ 142,543,344$ 128,576,061$ LESS TRANSFERS 27,631,432 22,002,542 22,219,241 21,902,357 NET EXPENSE 96,675,313$ 105,386,676$ 120,324,103$ 106,673,705$ 14 _______________________________________________________________________________________________________ GENERAL FUND 15 _______________________________________________________________________________________________________ GENERAL FUND BUDGET HIGHLIGHTS SIGNIFICANT OPERATING CHANGES Pay Plan – This budget continues to support the City’s efforts to increase pay and improve the City’s ability to retain and hire city employees. Thus we have included a 3% pay increase for all employees. The cost to the General Fund is $666,014 and is reflected in the General Fund budget. Operating Costs – This budget reflects significant attention to cost control and cost reductions. There is, however, continuing impacts of inflation on City expenditures and operations. Contingency – This budget continues to include one-time allocations of $150,000 to cover one time unforeseen projects that require immediate completion. The funding is at the discretion of the City Manager. REVENUE/RATE INCREASES The proposed fee schedule is included in the appendix of this document. REVENUE/EXPENDITURE PROJECTIONS The following assumptions were used for the proposed budget for the fiscal year ending June 30, 2026.  Transfers to Airport, Softball Complex, Health Funds, are made at levels to enable them to have balanced budgets.  A transfer to the Employee Benefit Fund enabling it to have a balanced budget is projected to be $148,000.  The unreserved fund balance is projected to be $15,931,822 at the end of the fiscal year ending June 30, 2026. 16 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUE SOURCE: TAXES 24,225,884$ 26,893,851$ 25,269,463$ 25,864,529$ LICENSES AND PERMITS 2,003,034 2,181,462 2,017,529 2,110,069 INTERGOVERN REVENUE 882,000 712,152 293,951 292,748 SERVICE CHARGES 1,535,872 1,771,138 1,562,343 1,806,686 FINES AND FORFEITS 253,041 248,892 253,721 247,877 MISCELLANEOUS 1,019,182 1,366,695 635,242 799,941 OTHER FINANCING 114,901 519,349 - - TOTAL REVENUE 30,033,914$ 33,693,539$ 30,032,249$ 31,121,850$ EXPENSE OBJECT: PERSONNEL SERVICES 20,669,541$ 21,429,232$ 23,067,859$ 25,090,921$ MATERIALS & SUPPLIES 2,065,446 1,958,661 2,034,565 2,174,209 CONTRACTUAL SERVICES 3,714,674 4,156,477 4,327,456 4,603,411 GENERAL OPERATIONS 473,336 640,489 806,453 708,233 CAPITAL OUTLAY 681,026 455,365 30,000 - SPECIAL PROJECTS 3,851,326 917,798 877,648 875,887 DEBT SERVICE - - - - TOTAL EXPENSES 31,455,349$ 29,558,022$ 31,143,981$ 33,452,661$ FUND TRANSFERS IN 6,186,138 6,319,984 6,452,500 6,653,010 FUND TRANSFERS OUT 4,003,297 4,803,798 5,400,769 4,322,199 PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE(INCREASE)- 500,000 EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)(198,695) (350,802) BEGINNING UNRESERVED FUND BALANCE 16,041,319 15,782,623 ENDING UNRESERVED FUND BALANCE 15,782,623 15,931,822 EMERGENCY RESERVE FUND 4,468,402 4,667,097 5,017,899 GENERAL FUND BUDGET BY MAJOR OBJECT 17 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED Real Estate Tax 1,637,546$ 1,749,320$ 1,716,128$ 1,749,320$ Personal Property Tax 514,046 510,501 472,344 510,500 Railroad & Utility Tax 83,933 84,557 82,254 84,600 Intangible Tax 133 952 200 1,000 Delinquent Real Estate Tax 27,723 19,596 17,119 19,600 Delinquent Personal Prop Tax 19,088 28,296 18,134 28,300 PILOT real property-current 155,275 283,752 283,083 239,104 PILOT real property-prior - - 46,897 - Public Utility Franchise Tax 2,915,400 3,068,840 2,769,630 3,070,000 Natural Gas Franchise Tax 891,810 667,231 802,629 667,200 Local Telephone Franchise Tax 294,643 413,455 278,532 207,000 Cable T.V. Franchise Tax 378,896 290,477 348,584 176,000 P.I.L.O.T. - Franchise Tax Sewer 418,633 400,623 374,900 445,989 P.I.L.O.T. - Franchise Tax Water 461,128 417,552 388,060 489,689 General Sales Tax 13,116,788 13,455,257 13,100,000 13,100,000 Use Tax 3,072,035 4,638,841 3,800,000 4,300,000 Recreational MJ Sales Tax - 419,066 500,000 528,054 Cigarette Tax 144,062 143,513 145,503 134,416 Economic activity tax 79,754 285,502 112,000 98,000 Penalty on Delinquent R.E. Tax 7,980 7,065 7,560 7,522 Penalty on Delinquent P.P. Tax 7,014 9,455 5,907 8,234 24,225,884 26,893,851 25,269,463 25,864,529 Gen Business License-Flat fee 22,687 22,747 21,588 22,717 Gen Business Lic-Gross receipts 1,611,435 1,712,496 1,611,400 1,725,000 Liquor Licenses 84,688 87,362 87,419 86,023 Trade Licenses 33,933 32,768 35,056 33,350 Residential Rental Licenses 39,704 41,543 40,747 40,623 Security Guard Licenses 3,200 2,320 3,293 1,500 Business License-penalty 20,299 30,965 18,770 5,085 Building Permits 80,998 121,444 98,007 73,915 Plumbing & Sewer Permits 17,976 22,516 17,976 16,261 Electrical Permits 26,388 36,547 26,388 27,300 Mechanical Permits 16,764 20,881 16,764 21,900 Other Permits 32,120 38,108 32,120 44,396 Alarm Permits 12,842 11,764 8,000 12,000 2,003,034 2,181,462 2,017,529 2,110,069 Fed Direct Operating-FEMA 46,505 18,204 - - Misc local operating grants 1,800 10,198 - - County Business Surtax 55,982 63,834 55,711 59,908 Police Grants 340,787 308,102 226,240 232,840 Police Dept of Justice Capital Grants 131,901 18,598 - - Fed Direct Capital-Treasury 41,550 - - - Fed Direct Operating-Treasury 17,180 18,069 - - Fed Direct Capital-Police 63,493 5,592 - - Federal Direct Cap-FEMA 43,231 16,490 - - Misc Local Grants-HERO fund USA 6,565 - - - Fed Indirect Operating-FEMA 34,291 63,728 - - Fed Indirect Operating-Treasury - 15,077 - - Fed Indirect Capital-DHS 49,170 53,602 - - Fed indirect cap-Treasury - 20,000 - Fd indirect cap-Transportation - 46,285 - - Other State Grants 30,915 - - - SEMO Reg Planning 18,630 54,374 12,000 - 882,000 712,152 293,951 292,748 GENERAL FUND REVENUE 18 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED GENERAL FUND REVENUE Misc. Fees-Grave Openings 8,000 10,225 7,500 10,500 Cemetery Plot Sales 7,800 4,000 6,500 4,000 Engineering Fees 82,106 18,526 82,106 25,000 Inspection Fees 5,056 1,942 5,056 1,334 Plan Review Fees 85,206 91,597 80,200 68,316 Plannning Fees 5,681 5,097 5,681 3,703 Planning Services Fees 6,020 6,542 6,020 4,290 Tax Collection Fees 32,267 34,102 28,992 33,185 Prisoner Housing Fee - - - - Recreational MJ Sales Tax 176,018 Police services-reimbursements 15,656 19,760 13,000 19,760 Police services-reimb St Francis - - - - Police Training Fees 55,935 4,600 5,000 4,600 False Alarm Fees 39,455 47,767 40,000 47,700 Extra Patrol Fees 4,662 9,043 5,000 8,600 Emergency incident fees 1,000 - - - Outside Fire Protection 24,000 24,000 24,000 24,000 Fire services-reimbursements 948 722 - 7,000 Fire Training Fees 15,400 - - - Weed Abatements 15,952 8,143 11,839 8,100 Demolition Assessment 44,647 957 21,403 6,000 Special Event Fees 3,400 5,075 - 2,280 Court Costs 32,552 27,051 28,091 27,291 Court summons fees 250 - - - DWI Recoupment Fee 635 2,107 1,325 2,000 486,629 321,256 371,714 483,676 Municipal Court Fines 124,552 123,877 133,835 123,877 Non Traffic Fines 118,795 115,918 112,440 115,000 Parking Tickets 656 - - - Returned Check Charge 9,039 9,098 7,446 9,000 253,041 248,891.68 253,721 247,877 Interest on Overnight Investments 458,044 699,167 329,900 279,101 Interest paid by State 895 235 2,539 - Interest on Interfund Advances 158,577 206,241 - 170,551 Interest on Taxes from County 996 8,212 492 2,000 Interest on Special Assessment 6,022 1,111 3,728 2,500 Interest on Leases - - 314 - Office Space Rental 231,855 236,585 236,585 243,684 Railroad Lease 1,533 44,126 - 45,557 Donations/Sponsorships - - - Police Operating Contributions - - - - Capital Contributions (5,492) - - - Accounts Payable Rebates 56,491 53,668 61,684 56,949 General Miscellaneous 110,215 117,738 - - Cash Overages & Shortages 47 (389) - (400) 1,019,182 1,366,695.28 635,243 799,942 Proceeds from Sale of Assets 57,745 468,015 - - Settlements 49,946 33,767 - - Compensation for Damages 7,210 17,567 - - 114,901 519,349 - - 19 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED GENERAL FUND REVENUE Project Personnel Costs 983,214 1,344,775 1,130,629 1,263,010 Project Overhead Costs 60,829 99,908 60,000 60,000 Project Equipment Costs 5,200 5,200 - - 1,049,243 1,449,882.56 1,190,629 1,323,010 Transfer-Parks & Rec Fund 6,000 - - - Transfer-Motor Fuel Fund 1,400,000 1,400,000 1,540,000 1,700,000 Transfer-Employee Benefit Fd 29,700 - - - Transfer-Fire Sales Tax 3,166,959 3,266,034 3,275,000 3,315,510 Transfer-Public Safety Trust II 1,583,479 1,633,017 1,637,500 1,637,500 Transfer-Park & Rec Foundation - 10,000 - - Transfer-CDBG Fund - 10,933 - - Transfer-Parks/Stormwater-Operations - - - - Transfer - PRS II - - - - 6,186,138 6,319,984 6,452,500 6,653,010 36,220,052$ 40,013,524$ 36,484,749$ 37,774,860$ 20 GENERAL FUND EXPENDITURES BY DIVISION 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED CITY COUNCIL 34,294$ 50,760$ 56,906$ 126,224$ CITY MANAGER 442,003 506,123 587,330 547,430 CITY CLERK 167,931 124,970 130,908 119,336 PUBLIC AWARENESS 161,787 139,146 200,085 141,468 CITY ATTORNEY 253,742 253,386 295,081 315,176 HUMAN RESOURCES 505,897 480,154 557,878 613,949 FINANCE 638,991 613,244 680,413 806,196 MUNICIPAL COURT 369,010 364,274 355,863 366,283 FACILITY MAINTENANCE 338,157 409,609 404,369 511,013 PLANNING SERVICES 259,739 258,656 299,327 283,649 INSPECTION SERVICES 864,856 787,064 908,694 951,283 ENGINEERING 1,156,532 1,197,116 1,297,516 1,354,061 POLICE 9,865,278 10,232,393 11,472,143 12,671,225 FIRE 7,686,964 8,222,500 7,685,927 8,561,430 STREET 2,717,926 2,537,205 2,570,636 2,638,564 PARK MAINTENANCE 1,435,615 1,629,089 1,563,635 1,622,664 CEMETERY 210,126 209,361 201,414 204,440 INTERDEPARTMENTAL SERV 8,340,131 6,338,248 7,087,924 5,746,952 CONTINGENCY 9,667 8,522 188,700 193,516 TOTAL EXPENDITURES 35,458,646 34,361,820 36,544,750 37,774,860 LESS TRANSFERS 4,003,297 4,803,798 5,400,769 4,322,199 NET EXPENDITURES 31,455,349$ 29,558,022$ 31,143,981$ 33,452,661$ 21 ________________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget City Council The City Council is the elected legislative authority of the City Government. It passes all ordinances, policy documents and other measures conducive to the welfare of the City. The City Council is directly accountable to the citizenry for the conduct of municipal affairs. 22 CITY COUNCIL (1010) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 9,000$ 9,000$ 9,000$ 9,000$ MATERIALS AND SUPPLIES 410 853 950 - CONTRACTUAL SERVICES 23,375 37,122 39,756 93,000 GENERAL OPERATIONS 1,509 3,785 7,200 24,224 CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - - 34,294$ 50,760$ 56,906$ 126,224$ TOTAL PERSONNEL SERVICE BY POSITION CITY COUNCIL 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees Mayor Grade 1 1 City Council Grade 6 6 TOTAL 7 7 23 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget 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 the law and the City Council. 24 CITY MANAGER (1020) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 404,325$ 471,140$ 568,935$ 506,410$ MATERIALS AND SUPPLIES 3,020 1,846 1,100 2,400 CONTRACTUAL SERVICES 15,805 29,287 13,695 22,993 GENERAL OPERATIONS 2,557 3,850 3,600 15,627 CAPITAL EXPENDITURES 16,296 - - - SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - - 442,003$ 506,123$ 587,330$ 547,430$ TOTAL PERSONNEL SERVICE BY POSITION CITY MANAGER 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees City Manager Grade 1 1 Asst City Manager-Community Dev. Director Grade X 1 1 Executive Assistant to City Manager Grade M 1 1 TOTAL 3 3 25 ________________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget City Clerk/Citizen Services The City Council appoints a City Clerk who shall hold office at the pleasure of the council. The City Clerk keeps the journal of council proceedings, authenticates by his signature all ordinances and resolutions, and records them in full in a book kept for that purpose. The City Clerk oversees the election process for Mayor and City Council; maintains records of the City’s ordinances, contracts, agreements, and other historical and legal documents; and performs such other duties as required by law, by the City Charter, or by the City Council. 2024-2025 Accomplishments:  Successfully on boarded new Deputy City Clerk.  Created new advisory board member and attendance management system, utilizing current Excel program.  Updated Open Records Policy and adopted by City Council.  Upgraded organization and purging of documents in city hall basement.  Completed move of historic records from Fire Station 3 Records Room to City Hall and purging of outdated records.  Implemented new Agenda Management Software, replacing outdated NovusAgenda software.  Upgraded city-wide Munis ERP software system to current version.  Upgraded Tyler Cashiering software system to current version.  Implemented and integrated new Bid Management software with current Munis ERP system, replacing previous outdated Murcell bid management software. 2025-2026 Goals:  Coordinate implementation and integration of new Contract Management module into current Munis ERP System.  Continue improvement of City records management by: updating open records management plan; improving permanent record organization and purging documents exceeding Secretary of State retention schedule; seeking grant funding for physical file storage solutions.  Complete purging, filing and updating of historical records in city hall vault; coordinate with Cape Girardeau County Archive Center Manager for storage and retention of historic city documents.  Continue expansion of LaserFiche enterprise records management system to city hall divisions for electronic file storage.  Develop new advisory board handbook; implement advisory board member and liaison training.  Research possible implementation of Tyler 311 Citizen Engagement software to track and respond to citizen inquiries and concerns.  Coordinate implementation and transfer of tax bill and nuisance abatement invoicing from current Access database to Munis General Billing. 26 CITY CLERK (1025) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 164,574$ 119,660$ 121,916$ 111,071$ MATERIALS AND SUPPLIES 451 446 415 415 CONTRACTUAL SERVICES 928 3,397 4,487 3,750 GENERAL OPERATIONS 1,978 1,467 4,090 4,100 CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - - 167,931$ 124,970$ 130,908$ 119,336$ TOTAL PERSONNEL SERVICE BY POSITION CITY CLERK 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees Director of Citizens Services Grade U 0.4 0.4 Deputy City Clerk/Administrative Aide Grade M 1 1 TOTAL 1.4 1.4 27 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Public Awareness Public Awareness is an independent function of the City’s various offices and departments. The Public Awareness budget of the General Fund accounts for some of the shared services such as hosting and related services for the City’s primary website and city-wide social media archiving. All Public Awareness activities should improve stakeholder awareness of, and access to, City goals, projects and services. 2024-2025 Accomplishments:  Coordinated the Gun Violence Task Force on behalf of City Council.  Published news releases and social media posts, fulfilled requests from staff and officials regarding the website, alerting, media, design and video production, trainings, events and other services. 2025-2026 Goals:  Articulate the City’s goals and progress as identified by the City Council and leadership.  Convene a committee to maintain pathways for citizen participation and awareness.  Rebuild the City’s web team and update website to current standards. 28 PUBLIC AWARENESS (1030) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 101,364$ 115,547$ 127,546$ 113,605$ MATERIALS AND SUPPLIES 1,293 711 780 780 CONTRACTUAL SERVICES 55,995 18,504 65,589 23,283 GENERAL OPERATIONS 3,135 4,384 6,171 3,800 CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - - 161,787$ 139,146$ 200,085$ 141,468$ TOTAL PERSONNEL SERVICE BY POSITION PUBLIC AWARENESS 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees Director of Citizen Services Grade U 0.15 - Public Information Manager Grade R 1 - Public Affairs & Strategic Communications Manager Grade S - 1 TOTAL 1.15 1 Part-Time Employees Actual Full-Time Actual Full-Time Hours Equivalent Hours Equivalent Part-Time Hours 1,040 0.5 1,040 0.5 2024-25 2025-26 29 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget City Attorney’s Office The City Attorney’s Office performs all necessary legal services for and on behalf of the City. The City Attorney serves as the chief legal advisor to the City Council, the City Manager and all City Departments, agencies and officers in their official capacity, and prepares ordinances and other legal documents relating to City affairs and represents the City’s legal interest as required. The City Attorney’s Office assists various City Departments in navigating legal issues as they arise. The City Attorney’s office also prosecutes ordinance violations in Municipal Court, and takes other enforcement actions. 30 CITY ATTORNEY (1040) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 183,168$ 182,818$ 197,194$ 217,833$ MATERIALS AND SUPPLIES 6,617 5,580 9,500 9,000 CONTRACTUAL SERVICES 59,489 60,286 80,787 80,743 GENERAL OPERATIONS 4,468 4,702 7,600 7,600 CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - - 253,742$ 253,386$ 295,081$ 315,176$ TOTAL PERSONNEL SERVICE BY POSITION CITY ATTORNEY 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees City Attorney Grade W 1 1 Legal Assistant Grade N 1 1 TOTAL 2 2 31 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Human Resources This is a division of the Administrative Services Department and reports to the City Manager. This office is responsible for oversight and administration of all personnel systems and polices, property and liability coverages including compliance with state and federal laws. Primary functions include administering a $30 + million payroll annually; administering all employee benefits along with their annual corresponding renewals and open enrollments; development and/or coordination of employee training; managing claim processes and insurance coverages, including annual renewals, to eliminate and/or reduce risk in regard to work related injuries, fleet/equipment accidents, and general liability/casualty exposure. 2024-2025 Accomplishments:  Completed RFQ for New Insurance Broker for a comprehensive range of insurance coverages, including General Liability, Property, Auto, Law Enforcement Liability, Cyber, Equipment, and others. This reduced broker fees and will result in cost savings for the organization.  Optimized Pre-Employment and Fit-for-Duty Process: switched occupational medicine providers to a facility with additional providers. This strategic change was aimed at accelerating the pre-employment and fit-for-duty medical assessment process. 2025-2026 Goals:  Conduct a Request for Qualifications (RFQ) for Third Party Administrator (TPA) for self- insured Employee Health Plan.  Initiate a Request for Proposal (RFP) for employee life insurance, evaluating potential providers to ensure competitive pricing and comprehensive coverage options.  Initiate a Request for Proposal (RFP) to enhance support for employees’ mental health and well-being with access to professional counseling and resources and to ensure competitive pricing.  Initiate a Request for Proposal (RFP) to evaluate and select a provider for employee vision insurance. This will ensure comprehensive coverage options for employees’ vision care needs, while seeking competitive pricing. 32 HUMAN RESOURCES (1050) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 328,243$ 321,924$ 353,673$ 365,417$ MATERIALS AND SUPPLIES 2,175 1,579 3,500 3,500 CONTRACTUAL SERVICES 173,590 155,001 193,130 238,233 GENERAL OPERATIONS 1,889 1,534 7,375 6,600 CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS - 116 200 200 DEBT PAYMENTS - - - - TRANSFERS - - - - 505,897$ 480,154$ 557,878$ 613,949$ TOTAL PERSONNEL SERVICE BY POSITION HUMAN RESOURCES 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees Director of HR/Risk Management Grade V 1 1 HR Specialist Grade N 1 1 Fitness Wellness Specialist Grade M 0.5 0.5 Administrative Coordinator Grade J 1 1 Payroll-Benefits Coordinator Grade L 1 1 TOTAL 4.5 4.5 33 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Finance The department is responsible for all accounting and financial functions of the City, including records management, utility billing, revenue collection, licensing, purchasing, disbursements, investments, data processing, budget analysis, and financial reporting. 2024-2025 Accomplishments:  Received a clean audit report for Fiscal Year 2024.  Hired and integrated new finance team member.  Ensured departmental continuity by hiring the Assistant Finance Director. 2025-2026 Goals:  Facilitate departmental growth and development as we integrate the Assistant Finance Director to the finance team.  Continue to institute cross-training measures to ensure a wider range of aptitude among employees to enhance service to both internal and external customers.  Hire, train and integrate two new finance team members to replace our long-serving team members preparing to retire.  Focus reviews and find opportunities to reduce operating costs. Continue to review long- term debt. Find opportunities throughout the City to maximize cost recovery. 34 FINANCE (1060) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 535,022$ 530,673$ 572,366$ 702,578$ MATERIALS AND SUPPLIES 6,240 3,897 10,300 7,180 CONTRACTUAL SERVICES 96,854 77,861 91,647 83,982 GENERAL OPERATIONS 875 813 6,100 12,456 CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - - 638,991$ 613,244$ 680,413$ 806,196$ TOTAL PERSONNEL SERVICE BY POSITION FINANCE 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees Finance Director Grade V 1 1 Assistant Finance Director Grade U - 1 Controller Grade T 1 - SEMPO Exe Dir/Grant Coordinator Grade 0.4 0.4 Senior Accountant Grade Q 2 2 Accountant Grade N 1 2 TOTAL 5.4 6.4 35 ________________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget 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. 2024-2025 Accomplishments:  The Court staff successfully completed the Court’s last year’s goal of moving all open cases from the Court’s legacy software, InCode, to the state software Show Me Courts. We were about halfway complete at this time last year. At this time, we have completed the process and negotiated a new maintenance contract for the InCode system. Although we have not received the completed contract yet, the last contact with the InCode representative quoted a maintenance fee of about one-third of the current maintenance yearly fees. We are negotiating to make the effective date of this new contract retroactive so we can apply some of the maintenance fees paid in the current fiscal year to the upcoming fiscal year. Eventually, we may be able to reduce the fees even further if this transition is successful over the course of the next couple years.  The Court had another clerk retire in December of 2024. This is the second year in a row we have had a long term employee retire. We filled only one of those positions and have continued to operate with only three clerks. We have not reduced efficiency and have continued to provide good customer service to the citizens of Cape Girardeau.  The Judge and Court staff have participated in cyber security training again this year to ensure compliance with the use of state software. Each individual court employee is required to pass modules on various cyber security units to continue using the software. 2025-2026 Goals:  The Court staff has been working diligently since early this year to go through old records stored at Fire Station 3. When we moved to our current location, these files did not make the move with us. There was not sufficient storage at the Court for these records. There have been hundreds of old Court records being stored at that facility for many years. The process of destroying Court records is not simple. There are multiple steps to determine the retention period for these records depending on the type of case. Once cases are identified as eligible for destruction, the Court Clerk must prepare a destruction order listing the cases and present such order to the presiding judge of the Circuit. Only the presiding judge can then order the listed cases destroyed. Once that order is obtained, the records are destroyed on site while the Court Clerk observes. Currently we have been able to destroy approximately 175 boxes. We have several more boxes of records to go through but the Court Administrator estimates that by July we should have a sufficient number offered and ordered destroyed that we can move the remaining boxes to the Court Office. This will aid the Court Clerks when providing certified copies of court records and should not require the City to use any additional storage space.  We are continuing to educate ourselves in Court processes and ever evolving Court software as we expect there will be upcoming changes in the uniform fine schedule, municipal charge codes and changes to Supreme Court Rule 37 are being discussed. We work daily to stay abreast of such changes so we can provide accurate and up-to-date information to the public. 36 MUNICIPAL COURT (1070) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 294,243$ 288,127$ 278,219$ 293,509$ MATERIALS AND SUPPLIES 2,573 3,253 3,550 2,628 CONTRACTUAL SERVICES 50,499 48,265 46,859 43,501 GENERAL OPERATIONS 21,695 24,629 27,235 26,645 CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - - 369,010$ 364,274$ 355,863$ 366,283$ 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees Municipal Judge Grade 1 1 Chief Court Clerk Grade M 1 1 Court Clerk Grade I 1 1 Violations Clerk Grade F 1 1 TOTAL 4 4 TOTAL PERSONNEL SERVICE BY POSITION MUNICIPAL COURT 37 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Facility Maintenance This division accounts for all costs of maintaining the City Hall, Police Station, and certain areas of all city facilities. 2024-2025 Accomplishments:  The third year of the new City Hall operations went very well.  Restructured the Facilities Maintenance Division and successfully implemented a new Facility Maintenance Supervisor position that will lead the division. 2025-2026 Goals:  Develop a plan to enhance the flowerbeds at City Hall.  In conjunction with Facility Service Assistants, develop and implement a preventative maintenance plan for City Parks and Recreation Facilities.  Pressure wash entire exterior of City Hall.  Reseal and paint parking lot for police, court and back lot.  Evaluate and make needed changes in maintenance practices and plans. With new and old facilities, proper planning will be needed to complete preventative and normal maintenance and ensure efficiencies in staff daily schedules.  Improve knowledge and practices of communication technology. Understand and be able to use technology (computers, email, text) to communicate will be imperative to the success of projects and maintenance. 38 FACILITY MAINTENANCE (1080) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 200,686$ 250,160$ 249,830$ 337,006$ MATERIALS AND SUPPLIES 77,037 64,197 77,522 83,541 CONTRACTUAL SERVICES 60,434 95,252 77,017 90,466 GENERAL OPERATIONS - - - - CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - - 338,157$ 409,609$ 404,369$ 511,013$ TOTAL PERSONNEL SERVICE BY POSITION FACILITY MAINTENANCE 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees Facility Maintenance Supervisor Grade N - 1 Facility Maintenance Coord.Grade M 1 1 Maintenance Worker Grade G 3 3 TOTAL 4 5 39 ________________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Planning Services The Planning Services division is responsible for both long-range and current planning functions, including managing the City’s comprehensive plan and providing staff support for the Board of Adjustment, the Historic Preservation Commission and the Planning and Zoning Commission. The division administers the application and review processes for these advisory boards and commissions. In addition, planning staff serves as the City liaison to various organizations such as Old Town Cape, Southeast Metropolitan Planning Organization (SEMPO) and the Neighborhood Development Initiative (NDI) neighborhood groups. The division also co- manages the City’s dangerous buildings (condemnation) program. 2024-2025 Accomplishments:  Approved FY 2025-2030 Capital Improvements Program (Planning & Zoning Commission).  Adopted 2025 Endangered Buildings List (Historic Preservation Commission).  Assisted Transportation Trust Fund 7 (TTF-7) Committee with development of a list of recommended projects for consideration by the City Council.  Amended Zoning Code to add and clarify requirements related to CBD, Central Business District.  Amended Zoning Code to add and clarify requirements related to height and area exceptions and modifications.  Amended Zoning Code to allow an off-street parking facility on a lot without a principal use in certain districts.  Amended Development Code to clarify and restructure requirements related to improvement of parking areas.  Amended Development Code to establish special spacing requirements for driveways serving duplexes.  Amended Development Code to add definitions related to utilities.  Assisted with development of SEMPO Regional Trail Connection Study.  Demolished nine condemned structures.  Procured asbestos inspection reports for structures to be demolished by the City.  Improved communication and coordination with property owners and utility providers regarding condemnation process. 2025-2026 Goals:  Amend the Zoning Code and the Development Code as necessary to achieve the objectives of the comprehensive plan and to improve the development process.  Increase compliance with condemnation orders.  Obtain asbestos inspection reports and demolish condemned structures that are past the compliance deadline.  Support redevelopment efforts in the Central Business District (CBD) and in other areas of the city.  Support partner organizations in planning and preservation efforts. 40 PLANNING SERVICES (2010) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 154,619$ 160,612 165,804$ 171,479$ MATERIALS AND SUPPLIES 4,439 1,787 6,038 2,626 CONTRACTUAL SERVICES 97,730 92,667 122,860 105,394 GENERAL OPERATIONS 2,472 2,775 3,125 2,650 CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS 479 815 1,500 1,500 DEBT PAYMENTS - - - - TRANSFERS - - - - 259,739$ 258,656$ 299,327$ 283,649$ TOTAL PERSONNEL SERVICE BY POSITION PLANNING SERVICES 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees City Planner Grade R 1 1 Planning Technician Grade K 1 1 TOTAL 2 2 41 ________________________________________________________________________________________________________ City of Cape Girardeau Budget Year 2025-2026 Inspection Services This division is responsible for all inspections, interpretation, and enforcement activities required by the international Code Council family of codes adopted by the city. In addition the division also handles plan review, all city licensing, rental inspection and complaints, as well as some Ms4 responsibilities. 2024-2025 Accomplishments:  Hired and trained 6 new staff members.  Improved internal processes for business licenses.  Continued to improve relations with contractors.  Continued efforts to demolish old structures in the city.  Three employees obtained ICC certification.  Coordinated with Utility Billing to improve licensing of businesses and utility hookups. 2025-2026 Goals:  Have the remaining employees obtain ICC certifications.  Continue to forge relationships with the developers and contractors.  Continue to coordinate with other City departments and improve processes.  Continue to improve upon the department’s use of software to help streamline processes.  Adopt a new code cycle. 42 INSPECTION SERVICES (2011) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 754,706$ 673,752$ 778,731$ 815,645$ MATERIALS AND SUPPLIES 13,711 9,706 14,270 17,060 CONTRACTUAL SERVICES 72,598 84,504 93,593 95,978 GENERAL OPERATIONS 18,341 19,102 19,600 20,600 CAPITAL EXPENDITURES 5,500 - - - SPECIAL PROJECTS - - 2,500 2,000 DEBT PAYMENTS - - - - TRANSFERS - - - - 864,856$ 787,064$ 908,694$ 951,283$ TOTAL PERSONNEL SERVICE BY POSITION INSPECTION SERVICES 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees Building and Code Enforcement Mgr Grade R 1 1 Code Enforcement Officer Grade L 1 - Plan Reviewer and Site Inspector Grade Q 3 3 Senior Code Inspector Grade O 1 1 Code Inspector Grade L 3 3 Inspections Specialist Grade I 3 3 Administrative Coordinator Grade E - 1 TOTAL 12 12 Part-Time Employees 2024-25 2025-26 Actual Full-Time Actual Full-Time Hours Equivalent Hours Equivalent Part-Time Hours --624 0.3 43 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Engineering Services This division provides engineering design services for most City construction projects, reviews private development designs and construction in accordance with ordinances and other policy statements by the City Council, keeps the necessary records, and performs other such engineering assignments and duties as required. 2024-2025 Accomplishments:  Completed construction of the Kingshighway Intersection Sidewalk project (TAP funding).  Completed construction of Intersection Improvements at Route 74/Shawnee Parkway and Minnesota Avenue (MoDOT Cost-Share).  Completed design of North Sprigg Street Improvements from Broadway to Lexington.  Finalized engineering & construction on the Cape Rock Water Treatment plant – Mod to Filter Gallery Piping and installation of High Density Hydrated Lime System & Chemical Feed Improvements.  Procurement of High Density Hydrated Lime Feed System to replace existing lime slaking equipment at Cape Rock Water Treatment Plant.  Procurement of flowmeters for Cape Rock Water Treatment Plant for installation by Alliance.  Administration of consultant study to identify and optimize chemical feed changes necessary at Cape Rock Water Treatment Plant in response to changing source water conditions.  Finalized sidewalk transition plan utilizing data from SEMPO.  Finalized in-house design and began construction of S. Sprigg Street from Southern Expressway to Shawnee Parkway TTF6 Project.  Finalized Final Engineering and began acquisition for VMD6 TTF6 project.  Completed design and began construction of Concrete Street Repair 2024.  Completed construction of 2024 Asphalt Overlay Project.  Began in-house design of Bertling Street TTF6 project.  Completed design and began construction on the Lexington Avenue TTF6 projects.  Finalized the project/construction management of Airport Terminal.  Completed TTF7 planning/committee meetings.  Reviewed public improvement plans to serve 4339-4141 Nash Road, Cape County EOC, the Rhodes Gas Station at 2146 William Street and Bellevue Street Extension.  Reviewed and acquired easements for projects city wide.  Acquired right of way and permanent utility easements for projects city wide.  Continued work to improve MUNIS workflows to make plan review more efficient and streamlined.  Continued to review, update and enforce the City’s Municipal Separate Storm Sewer System (MS4) program through review and education. 44 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Engineering Services (cont.) 2025-2026 Goals:  Complete design and construction for Main St (TTF5) project.  Finalize in-house design and start construction of Bertling Street (TTF6) project.  Complete construction of S. Sprigg Street from Southern Expressway to Shawnee Parkway TTF6 project.  Complete construction of N. Sprigg Street (repurposed TTF6) project.  Begin RFQ process to pick consultants for the upcoming TTF7 projects that will require design.  Complete design and construction for Cape Rock Drive Sidewalk, Kingshighway to Brookwood (Phase 1) and Brookwood to Perryville (Phase 2).  Construction of Cape LaCroix Trail Widening Enhancements from Bloomfield Road to Shawnee Sports Complex.  Start detailed design of 4th Treatment Train at Cape Rock Water Treatment Plant.  Finalize and implement Pavement Management Program.  Increase use of ProjectDox digital plan review software.  Review and update SWMP in preparation for MS4 permit renewal.  Prepare funds for the MS4 Comprehensive Permit renewal and apply for renewal in 2026.  Review public improvement plans to serve private developments, including water and sewer main infrastructure as well as public streets.  Review and inspect public improvements constructed to serve private developments. 45 ENGINEERING (2012) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 1,022,656$ 1,060,894$ 1,153,264$ 1,202,342$ MATERIALS AND SUPPLIES 19,907 17,834 33,450 19,138 CONTRACTUAL SERVICES 103,540 107,567 95,352 116,831 GENERAL OPERATIONS 6,887 10,821 15,450 15,750 CAPITAL EXPENDITURES 3,542 - - - SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - - 1,156,532$ 1,197,116$ 1,297,516$ 1,354,061$ TOTAL PERSONNEL SERVICE BY POSITION ENGINEERING 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees City Engineer Grade T 1 1 Civil Engineer Grade R 1 1 Assistant City Engineer Grade S 1 1 Acquisition Agent Grade L 1 1 Chief Construction Inspector Grade P 1 1 Engineering/Surveying Technician Grade N 1 1 Sr. Construction Inspector Grade N 2 2 Construction Inspector Grade M 3 3 Engineering Technician Grade M 1 1 Stormwater Coordinator Grade P 1 1 Project Specialist Grade J 1 1 Administrative Coordinator Grade J 1 1 TOTAL 15 15 Part-Time Employees 2024-25 2025-26 Actual Full-Time Actual Full-Time Hours Equivalent Hours Equivalent Part-Time Hours --500 0.24 46 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget 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, state court, and performs related duties. 2024-2025 Accomplishments:  Engaged with community stakeholders to address violent crimes.  Expanded and maintained camera license plate reader system throughout the city as a force multiplier in detecting and investigating crime.  Continued community engagement projects, such as the citizen’s police academy, neighborhood roll call and coffee with cops.  Updated body-worn cameras and mobile computers for patrol officers.  Staffed two mental health co-responders, fully funded by the City of Cape Girardeau.  Acquired a gun-detection canine to assist with security at events and firearm-related crimes. 2025-2026 Goals:  Continue community engagement initiatives.  Outfit and staff a new police substation.  Implement a drone program.  Replace a drug-detection canine. 47 POLICE (3010) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 7,945,248$ 8,161,091$ 9,614,771$ 10,490,154$ MATERIALS AND SUPPLIES 546,833 525,024 487,232 548,889 CONTRACTUAL SERVICES 909,847 1,248,337 1,181,792 1,436,871 GENERAL OPERATIONS 103,538 76,579 70,550 72,100 CAPITAL EXPENDITURES 238,948 55,392 - - SPECIAL PROJECTS 120,864 165,970 117,798 123,211 DEBT PAYMENTS - - - - TRANSFERS - - - - 9,865,278$ 10,232,393$ 11,472,143$ 12,671,225$ TOTAL PERSONNEL SERVICE BY POSITION POLICE 2024-25 2025-26 CLASSIFICATION FISCAL YEAR FISCAL YEAR Regular Employees Chief of Police Grade LL 1 1 Assistant Chief of Police Grade KK 2 2 Police Lieutenant Grade II 6 6 Police Sergeant Grade FF 8 8 Police Corporal Grade EE 11 11 Police Officer Grade CC 43 43 Police Cadet - External Grade AA 2 2 Police Cadet - Internal Grade BB 1 1 Communications Manager Grade M 1 1 Communications Officer Grade I 11 11 Lead Communicator Grade J 4 4 Property/Evidence Specialist Grade J 1 1 Administrative Coordinator Grade J 2 1 Administrative Manager Grade M - 1 Front Desk Officer Grade H 3 3 Jailer Grade I 12 12 Co-Responder Behavioral Health Grade 2 2 PD IT Technician Grade M 1 1 Evidence Technician Grade K 4 4 Safe Communities Coordinator Grade 1 1 Safe Communities Program Coordinator Grade 1 1 Crime Prevention Officer Grade CC 1 1 TOTAL 118 118 Part-Time Employees 2024-25 2025-26 Actual Full-Time Actual Full-Time Hours Equivalent Hours Equivalent Part-Time Hours 4,631 2 13,215 6.35 SALARY GRADE 48 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Fire The major emphasis of this department will continue to be fire prevention and enforcement of the fire code, suppressing fires, together with providing first response emergency medical service, and performance of related duties, including emergency management. 2024-2025 Accomplishments:  Became fully staffed on all shifts, which has decreased OT.  Continuing to enhance relationship with Cape County Emergency Management to improve interoperability. Most recently worked in unison during the Delta/Cape tornados in April 2025.  Replaced shift commander’s vehicle.  On boarded a new Captain/Fire Inspector and Captain/Training Officer.  Successfully awarded Assistance to Firefighter’s Grant in the amount of $103,897.63 for new fire hose and appliances.  Successfully awarded the Emergency Management Performance Grant in the amount of $30,387.03 for the Assistant Emergency Management Director’s salary.  Successfully awarded the Emergency Management Performance Mini Grant in the amount of $8,763.00 for a map plotter and scanner for the EOC.  Replaced end of life ballistic vests with new for all riding positions on the front line apparatus.  Replaced end of life portable radio batteries for all FD radios.  Placed new brush truck into service replacing a 1987 Ford F350.  Added new security measures by installing card access readers at Fire Station 3/EOC/Communications. 2025-2026 Goals:  Seek grant opportunities to replace fire equipment.  Work with city administration to develop a replacement plan for fire apparatus.  Continue working with the Cape Girardeau CTC to develop the training site.  Move away from the 2015 code enforcement adoption to a more current version.  Become more active in Community Risk Reduction through department sponsored programs.  Enhance our mutual aid trainings with surrounding fire departments.  Work with city administration to develop a plan for better service delivery in the area of LaSalle Avenue.  Continue working with city and county administration to reduce ambulance response times and delays.  Continue working with city administration to support the airport staff becoming trained to conduct flight standbys.  Purchase a new drone to support fire department and technical rescue operations.  Increase the number of Peer Support members within the department. 49 FIRE (3030) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 6,378,276$ 6,925,995$ 6,571,042$ 7,396,197$ MATERIALS AND SUPPLIES 354,509 321,087 326,106 381,338 CONTRACTUAL SERVICES 585,551 637,375 724,664 720,880 GENERAL OPERATIONS 33,617 75,960 59,115 58,015 CAPITAL EXPENDITURES 321,860 233,437 - - SPECIAL PROJECTS 13,151 28,646 5,000 5,000 DEBT PAYMENTS - - - - TRANSFERS - - - - 7,686,964$ 8,222,500$ 7,685,927$ 8,561,430$ TOTAL PERSONNEL SERVICE BY POSITION FIRE 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees Fire Chief Grade LL 1 1 Deputy Fire Chief Grade KK 1 1 Battalion Chief/Fire Marshal Grade II 1 1 Battalion Chief/Shift Commander Grade II 3 3 Battalion Chief/Training & Safety OfficerGrade II 1 1 Fire Captain Grade FF 15 15 Fire Captain/Fire Inspector Grade FF 1 1 Fire Captain/Asst Emergency Mgmt Grade FF 1 1 Fire Captain/Training & Safety Grade FF 1 1 Driver/Operator Grade EE 15 15 Fire Fighter Grade CC 25 28 Fire Fighter Cadet - External Grade AA 2 2 Fire Mechanic Grade M 1 1 Administrative Coordinator Grade J 1 1 Administrative Secretary Grade F 1 1 TOTAL 70 73 Part-Time Employees 2024-25 2025-26 Actual Full-Time Actual Full-Time Hours Equivalent Hours Equivalent Part-Time Hours 500 0.24 610 0.29 50 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Street This division maintains over 200 miles of public streets and right-of-ways. The division repairs street defects for short term and long term repairs, mows over 600 acres of right of way, and responds to emergencies as needed. The division also installs and maintains pavement markings, traffic signals and signs. This division manages multiple street maintenance contracts which expedite street repairs, and performs street evaluations to track City street conditions. 2024-2025 Accomplishments:  Maintained the City’s 22 traffic signals for optimal traffic flow.  Maintained the City’s street infrastructure, including pothole patching.  Performed snow removal for winter weather events.  Provided traffic control signage for all City departments.  Removed storm debris from wind and storm events.  Inspected half of City Streets for condition ratings.  Swept over 8,400 miles of City streets.  Bid out the 24-25 CIST Street Repair contract.  Completed the 24-25 Leaf Pick Up Program, picking up 1,100 tons of leaves. 2025-2026 Goals:  Have no lost time or at-fault accidents.  Continue to respond to call-outs in a timely manner.  Continue to maintain street infrastructure for the citizens, visitors and businesses of the City of Cape Girardeau.  Prepare for winter weather events.  Continue to perform street sweeping operations.  Complete pavement marking striping for various streets.  Close out the 24-25 CIST Street Repair contract. 51 STREET (4010) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 1,125,216$ 993,889$ 1,076,795$ 1,090,509$ MATERIALS AND SUPPLIES 842,083 817,647 833,009 863,136 CONTRACTUAL SERVICES 668,596 698,630 634,092 643,179 GENERAL OPERATIONS 82,031 27,039 26,740 41,740 CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - - 2,717,926$ 2,537,205$ 2,570,636$ 2,638,564$ TOTAL PERSONNEL SERVICE BY POSITION STREET 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees Public Works Director Grade V 0.2 0.2 Traffic Operations Manager Grade R 1 1 Street Maintenance Supervisor Grade N 1 1 Crew Leader Grade L 2 2 PW System/GIS Analyst Grade L 0.125 0.125 Traffic Control Technician Grade K 1 1 Equipment Operator Grade K 1.5 1.5 Street Maintenance Tech Grade K 1 1 PW Operations Specialist Grade J 7 7 Public Works Technician Grade K 0.5 0.5 TOTAL 15.325 15.325 Part-Time Employees 2024-25 2025-26 Actual Full-Time Actual Full-Time Hours Equivalent Hours Equivalent Part-Time Hours 2,040 0.98 2,040 0.98 52 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Park Maintenance This division maintains and operates all public parks, buildings, medians and areas around other public buildings and recreational facilities. 2024-2025 Accomplishments:  Finished Walker Park preparation, including initial cleanup, established a parking lot and set park sign.  Completed construction of the Capaha Field Plaza restroom.  Completed renovations at the Osage Centre to allow for Bingo operations.  Completed renovations of restroom at Shawnee Park located adjacent to soccer field #12.  Completed roof replacement of Washington Park shelter.  Replaced bridge planks of two trail bridges along the Cape LaCroix Trail.  Replaced doors of the downtown bathrooms to keep them secure when doors are locked.  Completed the Visit Cape office and storage construction project at the Osage Centre. 2025-2026 Goals:  Replace bridge planks on one trail-bridge along the Cape LaCroix Trail.  Begin renovation of the Bloomfield Road/Shawnee section of the Cape LaCroix Recreation Trail.  Replace three (3) shelter roofs at Arena Park.  Enclose and heat the following three (3) restrooms: Arena Park (2/3), Shawnee Park restroom by soccer field #12, and Capaha Field lower restroom.  Complete a thorough annual evaluation of all Parks playground equipment.  Continue to improve safety practices and training. This is imperative to ensure the safety of our staff and reduce injuries and claims.  Develop an overall park maintenance and replacement master plan.  Prepare a master Parks Sign Inventory. 53 PARK MAINTENANCE (5010) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 915,218$ 1,002,113$ 1,033,057$ 1,068,323$ MATERIALS AND SUPPLIES 153,940 158,388 198,933 196,637 CONTRACTUAL SERVICES 311,136 296,848 318,752 343,506 GENERAL OPERATIONS 11,468 9,061 10,893 12,198 CAPITAL EXPENDITURES 37,670 160,640 - - SPECIAL PROJECTS 6,183 2,039 2,000 2,000 DEBT PAYMENTS - - - - TRANSFERS - - - - 1,435,615$ 1,629,089$ 1,563,635$ 1,622,664$ TOTAL PERSONNEL SERVICE BY POSITION PARK MAINTENANCE 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees Parks Division Manager Grade S 1 1 Parks Supervisor Grade O 1 1 Crew Leader Grade L 2 2 Administrative Coordinator Grade J 2 2 Sr. Maintenance Worker Grade I 5 5 Maintenance Worker Grade G 5 5 TOTAL 16 16 Part-Time Employees 2024-25 2025-26 Actual Full-Time Actual Full-Time Hours Equivalent Hours Equivalent Part-Time Hours 6,090 2.9 3,535 1.7 54 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Cemetery Maintenance This division operates and maintains three Cemetery facilities within the City of Cape Girardeau. 2024-2025 Accomplishments:  Added native plants under the map signs and throughout the cemeteries.  The old office in Fairmount was demolished.  Additional signage was placed in New Lorimier and Fairmount Cemeteries to assist patrons in way finding.  The cemetery staff streamlined the mowing and trimming processes to be more efficient.  Holes were repaired in the driveways throughout the cemeteries.  Staff temporarily stabilized the Daues Crypt.  All headstones in New Lorimier and Fairmount were cleaned of lichen and mold.  We added a gutter to the back of the office to address erosion that was occurring.  Sign garden beds were transitioned from mulch to rock. 2025-2026 Goals:  Update and better secure the section signs for New Lorimier and Fairmount Cemeteries.  Repair New Lorimier Mausoleum with tuckpoint restoration.  Add native plants around the Mausoleum.  Identify and remove trees that are damaged or have aged out and are becoming a hazard.  Acquire additional military markers.  Continue to find ways to streamline the mowing and trimming processes.  Acquire additional grave spaces by contacting families or finding additional spaces on the current property.  Temporarily patch and seal the driveways throughout the cemeteries.  Research and evaluate a camera security system for Old Lorimier Cemetery.  Refresh the Louis Lorimier Pavilion at Old Lorimier Cemetery.  Working with the Daues family, repair The Daues Crypt at Old Lorimier Cemetery.  Cleaning lichen and moss from additional headstones in Fairmount and New Lorimier Cemeteries as well as cleaning all headstones at Old Lorimier Cemeteries.  Evaluate cemetery fees for next budget year.  Reach out to funeral homes and communicate cemetery rules/expectations in regards to headstones and graves.  Repair brick entryway structures in New Lorimier. 55 CEMETERY (5020) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 152,948$ 161,837$ 155,716$ 159,844$ MATERIALS AND SUPPLIES 19,805 14,740 16,849 14,780 CONTRACTUAL SERVICES 30,708 32,759 28,827 29,787 GENERAL OPERATIONS 15 25 22 29 CAPITAL EXPENDITURES 6,650 - - - SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - - 210,126$ 209,361$ 201,414$ 204,440$ TOTAL PERSONNEL SERVICE BY POSITION CEMETERY 2024-25 2025-26 CLASSIFICATION SALARY RANGE FISCAL YEAR FISCAL YEAR Regular Employees Cemetery Sexton Grade N 1 1 Maintenance Worker Grade G 1 1 TOTAL 2 2 Part-Time Employees 2024-25 2025-26 Actual Full-Time Actual Full-Time Hours Equivalent Hours Equivalent Part-Time Hours 3,419 1.6 2,876 1.38 56 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 29$ -$ -$ -$ MATERIALS AND SUPPLIES 10,403 10,087 11,061 21,161 CONTRACTUAL SERVICES 397,999 432,815 503,557 420,035 GENERAL OPERATIONS 167,194 370,878 527,887 380,399 CAPITAL EXPENDITURES 50,560 5,896 30,000 - SPECIAL PROJECTS 3,710,649 714,774 614,650 603,159 DEBT PAYMENTS - - - - TRANSFERS 4,003,297 4,803,798 5,400,769 4,322,199 8,340,131$ 6,338,248$ 7,087,924$ 5,746,952$ BUDGET BY MAJOR OBJECT INTERDEPARTMENTAL SERVICES 57 CONTINGENCY (8000) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS -$ -$ 40,000$ 40,000$ MATERIALS AND SUPPLIES - - - - CONTRACTUAL SERVICES - - 11,000 11,000 GENERAL OPERATIONS 9,667 3,084 3,700 3,700 CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS - 5,438 134,000 138,816 DEBT PAYMENTS - - - - TRANSFERS - - - - 9,667$ 8,522$ 188,700$ 193,516$ 58 _______________________________________________________________________________________________________ SPECIAL REVENUE FUNDS 59 _______________________________________________________________________________________________________ SPECIAL REVENUE FUNDS BUDGET HIGHLIGHTS Special Revenue Funds account for receipts from revenue sources that have been earmarked for specific purposes. Revenue funds are administered by various City departments and including the following funds. Airport Fund Parks and Recreation Fund Arena Maintenance Osage Park Shawnee Park Community Center Cape Aquatic Center Family Aquatic Center Jefferson Community Center Recreation Cultural Events Health Fund Convention and Tourism Fund Downtown Business District Fund Public Safety Trust Fund II Casino Revenue Fund Riverfront Region Economic Development Fund Motor Fuel Tax Fund Transportation Sales Tax Trust Fund V Transportation Sales Tax Trust Fund VI Transportation Sales Tax Trust Fund VII Capital Improvement Sales Tax Fund - Sewer System Improvements Capital Improvement Sales Tax Fund - General Improvements Park/Stormwater Sales Tax-Capital II Fund Fire Sales Tax Fund Park/Stormwater Sales Tax-Operating Fund 60 City of Cape Girardeau, Missouri COMBINED STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN FUND BALANCES - SPECIAL REVENUE FUNDS AIRPORT, PARK/REC, HEALTH, CONV/TOURISM, DOWNTOWN BUS. DIST., PUBLIC SAFETY TRUST II, CASINO REVENUE, RIVERFRONT REGION ECONOMIC DEVELOPMENT, MOTOR FUEL, TRANSP SALES TAX:V,VI,VII, CAP IMP SALES TAX-SEWER SYSTEM IMPR, CAP IMP SALES TAX-GENERAL IMPROVEMENTS, PARK/STORMWATER SALES TAX-CAPITAL II, FIRE SALES TAX, PARK/STORMWATER SALES TAX-OPERATIONS 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUES COLLECTED: TAXES 28,934,740$ 29,747,817$ 28,818,513$ 29,338,221$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE 8,632,571 11,863,016 6,317,600 2,408,895 SERVICE CHARGES 1,959,466 2,267,417 2,937,815 3,240,866 FINES AND FORFEITS - - - - MISCELLANEOUS 2,966,620 3,724,095 1,451,349 1,617,763 OTHER FINANCING 2,254,731 812,597 8,000 - TOTAL REVENUE 44,748,128$ 48,414,942$ 39,533,277$ 36,605,746$ EXPENSE OBJECT: PERSONNEL SERVICES 3,184,482$ 3,798,741$ 4,348,464$ 4,490,523$ MATERIALS & SUPPLIES 717,831 786,232 867,345 1,152,488 CONTRACTUAL SERVICES 1,930,450 2,189,501 1,380,715 1,758,852 GENERAL OPERATIONS 70,548 70,452 131,216 133,980 CAPITAL OUTLAY 13,646,567 24,383,645 32,039,388 21,062,544 SPECIAL PROJECTS 1,432,082 1,325,642 1,479,288 1,538,477 DEBT SERVICE 6,611,297 4,364,519 4,180,784 4,022,189 TOTAL EXPENSES 27,593,257$ 36,918,732$ 44,427,200$ 34,159,053$ FUND TRANSFERS IN 13,459,634 6,385,908 6,257,474 6,420,345 FUND TRANSFERS OUT 20,598,435 17,198,744 16,818,472 17,580,158 PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE 6,763,210 - RESERVED FUND BALANCE DECREASE(INCREASE)- - EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)189,152 (117,794) BEGINNING UNRESERVED FUND BALANCE 46,981,284 38,478,724 ENDING UNRESERVED FUND BALANCE 38,478,724 29,647,810 EMERGENCY RESERVE FUND 1,388,256 1,199,104 1,316,898 OPERATIONS AND REPAIR FUND 346,449 346,449 346,449 61 ____________________________________________________________________________________________________ THIS PAGE INTENTIONALLY LEFT BLANK 62 _______________________________________________________________________________________________________ AIRPORT FUND 63 ________________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Airport/FBO The Cape Girardeau Regional Airport has been growing steadily since the pandemic. With the growth in the commercial airline service providing flights to Chicago O’Hare Airport and the increase in the amount of general aviation aircraft flying into Cape, the airport is providing more access for people from around the country to enjoy what our communities/region has to offer. The airport is also providing an easier and more convenient means of travel for the people in the region for both business and leisure. 2024-2025 Accomplishments:  Implemented a new fee structure: added landing fees, updated aircraft parking/hangar fees.  New Passenger Terminal.  New T-hangars completed – 20 additional a/c parking spots.  New taxilanes associated with the new T-hangars completed.  Completed the construction of the new taxilane connector to Taxiway E.  Taxiway D construction to begin in June 2025.  Design of Taxiways E and F construction project completed.  Contractor bids for construction of Taxiways E and F due May 2025.  Demo of three old dilapidated hangars to be replaced with a new private hangar for Plaza Car Wash – to begin construction in June 2025.  US Aviation moved into the old terminal to expand the flight schools’ operations.  Successfully completed the annual FAA part 139 inspection.  Successfully completed the annual TSA airport security inspection.  Completed the DOTs EAS bid process for CGI’s commercial air service.  Supported SEMO University and Military charter flights – (5).  Received MODOT funds for Air Service Promotion, Tower personnel funding.  Completed new landscaping around airport campus – Sponsored by Crader/Stihl.  Sponsored and hosted a successful Veterans Honor Flight. 2025-2026 Goals:  Complete federal application to collect Passenger Facility Charges (PFC).  Complete process for Airport Perimeter Fence to allow the use of FAA funds.  Complete construction of Taxiway D and begin construction of Taxiways E and F.  Pursue funding options to purchase land needed for an access road to the NW quadrant of the airport – Will allow airport facility expansion.  Pursue funding options to install an airport perimeter fence – Required in order to have commercial aircraft with seating for more than 61 passengers.  Pursue funding options for a new fuel farm – current fuel farm barely passes inspections and the airport has outgrown it. Bigger tanks are needed to keep up with demand.  Pursue funding options for a new Air Traffic Control Tower (ATCT) or refurbish/update the existing one.  Pursue additional airlines for additional destinations out of CGI. 64 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUE SOURCE: TAXES -$ -$ -$ -$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE 6,575,132 9,209,986 4,367,000 273,970 SERVICE CHARGES 489,857 663,856 641,147 1,004,665 FINES AND FORFEITS - - - - MISCELLANEOUS 576,346 696,201 348,028 476,017 OTHER FINANCING - 215,877 - - TOTAL REVENUE 7,641,335$ 10,785,920$ 5,356,175$ 1,754,652$ EXPENSE OBJECT: PERSONNEL SERVICES 959,681$ 1,138,207$ 1,157,155$ 1,241,168$ MATERIALS & SUPPLIES 257,961 215,908 204,945 280,810 CONTRACTUAL SERVICES 438,424 744,945 516,969 728,618 GENERAL OPERATIONS 39,154 41,335 37,810 49,100 CAPITAL OUTLAY 6,623,139 14,250,460 4,200,000 - SPECIAL PROJECTS 1,000 895 1,100 1,100 DEBT SERVICE 261,709 309,766 103,524 103,524 TOTAL EXPENSES 8,581,068$ 16,701,516$ 6,221,503$ 2,404,320$ FUND TRANSFERS IN 5,103,592 687,106 865,327 649,668 FUND TRANSFERS OUT - - - - PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE(INCREASE)- - EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)14,998 (57,422) BEGINNING UNRESERVED FUND BALANCE (1,170,900) (1,155,903) ENDING UNRESERVED FUND BALANCE (1,155,903) (1,213,325) EMERGENCY RESERVE FUND 302,694 287,697 345,119 AIRPORT FUND BUDGET BY MAJOR OBJECT 65 AIRPORT FUND REVENUE 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED DOT-FAA Control Tower 167,000$ 167,000$ 167,000$ 167,000$ Other Federal Grants 6,408,132 9,042,986 4,200,000 - Other State Grants - - - 106,970 6,575,132 9,209,986 4,367,000 273,970 Special Event Fees 100 7,158 - - Fuel Flowage Fees 24,241 50,789 35,800 41,968 Miscellaneous Usage Fees 10,468 - 25,092 - Airport Sales-Jet A Fuel Sales 1,178,518 1,237,412 1,283,522 2,088,404 Airport Sales-100 LL Fuel Sales 555,274 657,535 633,785 823,885 Airport Sales-Oil Sales 12,867 21,814 16,800 21,500 Airport Sales-Catering 90 83 400 400 Airport Sales-Aircraft Washing 419 99 500 500 Airport Sales-Misc Retail Sales 2,984 7,851 2,500 2,500 Airport Sales-Miscellaneous Fees 15,911 16,600 8,500 55,000 Airport Sales-Miscellaneous Fees (costs)(3,300) - - - Miscellaneous Fees-Contour 83,399 164,822 150,480 75,000 Ramp/Parking Fees - - 16,800 - Airport Sales-Emerg Call Out Fees 2,657 2,434 2,500 2,500 Cost of Items Resold-Jet A Fuel Sales (897,026) (932,929) (975,477) (1,401,697) Cost of Items Resold-100 LL Fuel Sales (479,197) (548,584) (545,055) (687,385) Cost of Items Resold-Oil Sales (13,651) (16,195) (13,000) (15,910) Cost of Items Resold-Misc Retail Sales (3,897) (5,033) (2,000) (2,000) 489,857 663,856 641,147 1,004,665 Interest on Overnight Inv.250,206 323,815 - 49,276 Office Space Lease 24,981 25,445 26,832 37,467 Crop Lease 65,877 65,877 65,877 69,344 Building Lease 12,663 12,663 12,663 13,892 Land Lease 23,020 22,930 20,256 25,871 Aviation Rental 44,101 64,815 24,000 86,676 Restaurant Rental 7,200 7,200 10,200 9,900 Sign Rentals 3,800 3,800 3,800 3,600 T-Hanger Rental 141,433 165,176 184,400 179,991 Cash Over and Short 501 (117) - - General Miscellaneous 2,565 4,596 - - 576,346 696,201 348,028 476,017 Proceeds from Sale of Assets - 45 - - Compensation for Damages - 215,832 - - - 215,877 - - Transfer from General Fund 68,592 687,106 865,327 649,668 Transfer from PRS II 85,000 - - Transfer from casino rev fund 1,200,000 - - Transfer from Gen Impr Sales Tax 3,750,000 - - 5,103,592 687,106 865,327 649,668 $12,744,927 $11,473,026 $6,221,502 $2,404,320 66 AIRPORT OPERATIONS (2020) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 775,458$ 985,031$ 966,972$ 868,301$ MATERIALS AND SUPPLIES 182,247 163,594 148,369 221,333 CONTRACTUAL SERVICES 311,543 642,604 389,598 599,105 GENERAL OPERATIONS 24,822 38,600 32,510 43,300 CAPITAL EXPENDITURES 6,623,139 14,250,460 4,200,000 - SPECIAL PROJECTS 1,000 895 1,100 1,100 DEBT PAYMENTS 261,709 309,766 103,524 103,524 TRANSFERS - - - - 8,179,918$ 16,390,950$ 5,842,073$ 1,836,663$ TOTAL PERSONNEL SERVICE BY POSITION AIRPORT OPERATIONS 2024-25 2025-26 CLASSIFICATION FISCAL YEAR FISCAL YEAR Regular Employees Airport Manager Grade U 1 1 Control Tower Chief Grade S 1 1 Air Traffic Controller Grade 3 3 Airport Operations Specialist Grade I 2 4 Airport Operations Supervisor Grade M 1 1 Building Maintenance Worker Grade D 1 - Airport Support Specialist Grade F 1 1 Flight Line Technician Grade F 1 - Flight Line Supervisor Grade M 1 - TOTAL 12 11 Part-Time Employees 2024-25 2025-26 Actual Full-Time Actual Full-Time Hours Equivalent Hours Equivalent Part-Time Hours 4,160 2 -- SALARY GRADE 67 AIRPORT FBO OPERATIONS (2022) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 184,223$ 153,176$ 190,183$ 372,867$ MATERIALS AND SUPPLIES 75,714 52,314 56,576 59,477 CONTRACTUAL SERVICES 126,881 102,341 127,371 129,513 GENERAL OPERATIONS 14,332 2,735 5,300 5,800 CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - - 401,150$ 310,566$ 379,430$ 567,657$ TOTAL PERSONNEL SERVICE BY POSITION AIRPORT FBO OPERATIONS 2024-25 2025-26 CLASSIFICATION FISCAL YEAR FISCAL YEAR Regular Employees Lead Flight Line Technician Grade H 1 1 Administrative Secretary Grade F 1 1 Flight Line Supervisor Grade M - 1 Flight Line Technician Grade F 1 2 TOTAL 3 5 Part-Time Employees 2024-25 2025-26 Actual Full-Time Actual Full-Time Hours Equivalent Hours Equivalent Part-Time Hours 3,120 1.5 7,280 3.5 SALARY GRADE 68 _______________________________________________________________________________________________________ PARKS AND RECREATION FUND 69 PARKS & RECREATION FUND BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUE SOURCE: TAXES -$ -$ -$ -$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE 2,022 - - - SERVICE CHARGES 1,469,609 1,603,561 2,296,668 2,236,201 FINES AND FORFEITS - - - - MISCELLANEOUS 66,341 72,314 41,581 44,081 OTHER FINANCING 1,026 - - - TOTAL REVENUE 1,538,998$ 1,675,875$ 2,338,249$ 2,280,282$ EXPENSE OBJECT: PERSONNEL SERVICES 2,069,692$ 2,440,356$ 2,663,309$ 2,699,459$ MATERIALS & SUPPLIES 420,263 449,893 528,303 586,125 CONTRACTUAL SERVICES 297,262 304,723 317,659 405,289 GENERAL OPERATIONS 17,547 20,313 38,406 36,646 CAPITAL OUTLAY 115,925 123,782 80,000 85,000 SPECIAL PROJECTS 151,068 175,349 174,118 171,044 DEBT SERVICE - - - - TOTAL EXPENSES 3,071,757$ 3,514,416$ 3,801,795$ 3,983,563$ FUND TRANSFERS IN 1,572,056 1,716,334 1,463,546 1,703,281 FUND TRANSFERS OUT - - - - PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE(INCREASE)- - EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)(78,614) (26,515) BEGINNING UNRESERVED FUND BALANCE (29,003) (107,618) ENDING UNRESERVED FUND BALANCE (107,618) (134,132) EMERGENCY RESERVE FUND 479,655 558,269 584,784 OPERATIONS AND REPAIR FUND 346,449 346,449 346,449 70 PARKS & RECREATION FUND REVENUE 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED Fed indirect op-Health 2,022 - - - 2,022 - - - School agreements-pools - - 106,000 75,000 School agreements-pools 87,832 96,000 96,000 Arena Building Usage Fees 66,029 69,980 75,708 80,332 Arena Building Usage Fees 486 345 - - Park Shelter Fees 17,560 18,610 18,500 18,500 Miscellaneous Usage Fees 2,595 2,225 1,500 2,000 City Central Pool Fees 107,864 8,685 130,600 98,200 Aquatic Center Annual Passes 48,250 53,486 58,600 66,800 Aquatic Center Annual Passes 144 656 - 700 Recreation Special Event Fees 100,566 108,532 130,050 120,140 Parks Miscellaneous Retail Sales - 2 50 - Cost of Items Resold - - (25) - Central Vending Machines 121 - 400 400 Special Events Fees - - 750 750 Central Pool Concessions 11 6 1,800 - Special Events Fees 6,162 7,486 8,720 11,220 Aquatic Center-Concessions 221,210 230,254 265,000 253,000 Aquatic Miscellaneous Retail Sales 9,878 (6,900) 13,000 13,850 Cost of Items Resold (179,065) (157,170) (170,000) (162,500) Cost-sale of misc retail items (5,409) (16,815) (8,000) (9,000) League Fees 134,266 165,303 177,695 221,731 Special Events Concessions 40 148 - - Recreation Vending Machines 986 1,543 1,500 1,500 Cost of Items Resold (413) (837) (890) (890) Osage Repair & Replacement 5,194 4,007 8,500 8,500 Osage Building Usage 180,399 207,594 291,025 288,100 Cost of Items Resold (9,255) (9,647) (8,000) (55,000) Shawnee Park Ctr Bldg Usage Fees 47,344 49,009 61,500 63,000 Shawnee Park Program Fees 13,057 9,271 9,900 4,400 Special Events Fees 3,023 3,093 3,610 13,450 Shawnee Pk Ctr-Concs-Non-Alcoholic (34) - - - Shawnee Pk Ctr Vending Machines 4,686 4,962 4,650 5,000 Cost of Items Resold (3,693) (3,492) (3,700) (3,700) Recreation Program Fees 31,350 33,957 30,575 35,623 Aquatics Program Fees-Central 5,639 3,509 41,025 23,750 Miscellaneous Pool Revenue - - 750 750 Program Fees 2,685 17,784 6,200 34,825 Special Event Fees - 330 800 (100) Pool Entrance Fees 7,085 23,880 57,625 24,500 Miscellaneous Pool Revenue - 330 3,750 3,420 Jefferson Concessions 659 13,883 10,000 15,000 Cost of Items Resold (3,493) (5,913) (4,500) 5,000 Aquatics Program Fees-Splash 30,627 35,467 41,000 41,500 Family Aquatic Ctr Pool Usage 527,021 564,157 751,000 704,450 Miscellaneous Fees 4,318 6,649 6,000 7,000 Osage Building Concessions 8,281 8,031 9,000 65,000 Osage Vending 5,475 6,392 6,000 7,500 Osage Recreation special event fees - - - 2,500 Osage Program Fees 77,962 56,937 63,000 54,000 1,469,609 1,603,561 2,296,668 2,236,201 71 PARKS & RECREATION FUND REVENUE 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED Interest on Overnight Investments 53,191 55,816 26,581 26,581 Operating Contributions 320 - 15,000 17,500 Property Rental 14,375 14,375 - - General Miscellaneous 2,803 1,071 - - Cash Overages & Shortages (4,347) 1,052 - - 66,341 72,314 41,581 44,081 Compensation for Damages 1,026 - - - 1,026 - - - Transfer-General Fund 318,411 397,894 235,421 - Transfer-P&R Foundation - 41,349 - - Transfer-Park/Stormwtr-Operating 1,253,645 1,277,091 1,228,125 1,703,281 1,572,056 1,716,334 1,463,546 1,703,281 3,111,054$ 3,392,209$ 3,801,795$ 3,983,563$ 72 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget A.C. Brase Arena/4-H Exhibit Hall This division is responsible for the operations and maintenance of the A.C. Brase Arena and the 4-H Exhibit Hall in Arena Park. 2024-2025 Accomplishments:  Exceeded cost recovery budget of 29% by 7% - achieving 36%.  Repainted the exterior of the A.C. Brase Arena.  Upgraded the HVAC computer control system.  Recruited one additional commercial event – Armstrong Outdoors Outdoor Show.  Increased A.C. Brase Arena revenue by increasing Arena and 4-H Exhibit Hall prices.  Increased A.C. Brase Arena equipment rental fees for Foundation Fund for facility improvements or purchases.  Filled both Facility Services Assistant positions with 1-2 additional regular part-time positions to support them.  Recruited one additional non-profit event – Down Syndrome Awareness Trivia Night. 2025-2026 Goals:  Meet or exceed the budgeted cost recovery goal of 26%.  Stay within the FY ‘26 expense budget.  Replace HVAC system.  Procure the next order of A.C. Brase Arena tables and chairs to improve the A.C. Brase Arena rental inventory and business.  Increase daily rental fees for A.C. Brase Arena (non-profit & commercial) and/or 4-H Exhibit Hall.  Recruit 1-2 new rental events for the A.C. Brase Arena and/or 4-H Exhibit Hall.  Develop successful facility maintenance plan– daily, weekly, monthly, quarterly. 73 ARENA MAINTENANCE (5032) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 88,617$ 80,369$ 148,104$ 141,126$ MATERIALS AND SUPPLIES 72,296 75,670 102,103 108,901 CONTRACTUAL SERVICES 31,945 39,644 36,845 41,543 GENERAL OPERATIONS 700 828 1,242 1,242 CAPITAL EXPENDITURES 7,700 - - - SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - - 201,258$ 196,511$ 288,294$ 292,812$ TOTAL PERSONNEL SERVICE BY POSITION ARENA MAINTENANCE 2024-25 2025-26 CLASSIFICATION FISCAL YEAR FISCAL YEAR Regular Employees Facility Services Assistant Grade I 2 2 TOTAL 2 2 Part-Time Employees 2024-25 2025-26 Actual Full-Time Actual Full-Time Hours Equivalent Hours Equivalent Part-Time Hours 1,710 0.82 1,308 0.63 SALARY GRADE 74 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Osage Centre This division is responsible for the operations and maintenance of the multi-purpose building at Osage Park. 2024-2025 Accomplishments:  Assisted in a successful transition of the Visit Cape office.  Added a consistent revenue source by securing an Optimist Bingo Contract.  Re-established a larger scale concession operation for Bingo events, adding additional revenue.  Added four new main floor events which increased revenue.  Increased revenue by adding new meeting room space and new clients.  Cleaned and repainted the exterior of the facility.  Purchased new fitness equipment to meet the needs of our patrons including a Pilates Reformer which increased personal training revenue.  Developed a facility event management plan that involves the development of Facility Services Assistant positions and teams of part-time staff to effectively and efficiently set up, manage and clean up facility events. 2025-2026 Goals:  Meet or exceed 2025-2026 operating revenue goal.  Continue to add main floor events as well as maintain 90% of current main floor bookings.  Meet or exceed cost recovery goal of 50%.  Continue to add new meeting room clients.  Improve the quality and safety of group fitness through the purchases of additional equipment.  Develop and implement a facility preventative maintenance schedule.  Complete the two year plan to replace all four volleyball net systems with purchasing two new net systems in FY26.  Implement the second phase of a three year plan to replace the current fluorescent lighting with LED lights in the fitness area, all hallways and meeting rooms improving the look and efficiency of the facility.  Develop a storage plan to include storage area for Cape Splash/Osage drinks and dry products. Remodel the Marketing/Social Media Specialist office by replacing carpet with tile and increasing the size of closet space. 75 OSAGE PARK COMMUNITY CENTER (5034) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 365,506$ 461,593$ 589,385$ 575,458$ MATERIALS AND SUPPLIES 99,696 107,133 94,866 124,901 CONTRACTUAL SERVICES 74,082 79,877 69,118 93,171 GENERAL OPERATIONS 1,931 2,542 2,550 2,050 CAPITAL EXPENDITURES 93,300 45,945 - - SPECIAL PROJECTS 2,360 2,880 1,500 1,500 DEBT PAYMENTS - - - - TRANSFERS - - - - 636,875$ 699,970$ 757,419$ 797,080$ TOTAL PERSONNEL SERVICE BY POSITION OSAGE PARK COMMUNITY CENTER 2024-25 2025-26 CLASSIFICATION FISCAL YEAR FISCAL YEAR Regular Employees Asst. Recreation Division Manager Grade P 0.25 0.25 Recreation Supervisor Grade O 1 1 Facility Maintenance Coordinator Grade M 0.5 - Fitness & Wellness Specialist Grade M 0.5 0.5 Facility Services Assistant Grade I 2 2 Administrative Coordinator Grade J 1 1 Administratvie Secretary Grade F 0.5 0.5 TOTAL 5.75 5.25 Part-Time Employees 2024-25 2025-26 Actual Full-Time Actual Full-Time Hours Equivalent Hours Equivalent Part-Time Hours 16,133 7.76 15,000 7.21 SALARY GRADE 76 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Shawnee Park Center This division is responsible for the operations and maintenance of the Shawnee Park Center. 2024-2025 Accomplishments:  Increased revenue through acquiring new rentals (Boys and Girls club) and retaining yearly rentals.  Further implemented the camps and programs developed with PORCH by providing new special events.  Brought in Project Hope as a new yearly event.  Completed installation of new PA system.  Revised meeting room and main floor fees to help meet revenue goals. 2025-2026 Goals:  Attain the budget FY26 cost recovery.  Implement cost savings plan by having full time employees cover morning shifts.  Implement new weekend facility hours starting July 1st, 2025, in an effort to continue cost efficiencies.  Increase facility attendance through rentals, open gym, camps and classes.  Continue to develop the SPARKS camps, programs and events.  Continue working cooperatively with CPSEMO and PORCH to recruit staff and acquire resources to improve the programming opportunities at the Shawnee Park Center. 77 SHAWNEE PARK COMMUNITY CENTER (5036) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 128,557$ 148,339$ 145,738$ 122,366$ MATERIALS AND SUPPLIES 37,872 39,979 48,445 48,231 CONTRACTUAL SERVICES 20,622 23,897 27,994 53,838 GENERAL OPERATIONS 1,592 6,813 18,017 16,217 CAPITAL EXPENDITURES - 40,514 - - SPECIAL PROJECTS 2,088 4,470 2,850 4,050 DEBT PAYMENTS - - - - TRANSFERS - - - - 190,731$ 264,012$ 243,044$ 244,703$ TOTAL PERSONNEL SERVICE BY POSITION SHAWNEE PARK COMMUNITY CENTER 2024-25 2025-26 CLASSIFICATION FISCAL YEAR FISCAL YEAR Regular Employees Recreation Supervisor Grade O 0.5 0.5 TOTAL 0.5 0.5 Part-Time Employees 2024-25 2025-26 Actual Full-Time Actual Full-Time Hours Equivalent Hours Equivalent Part-Time Hours 7,525 3.62 5,026 2.42 SALARY GRADE 78 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Cape Aquatic Center This division operates an indoor aquatic facility on the campus of the Cape Girardeau Public School District’s Junior High. 2024-2025 Accomplishments:  Renovation of the pool and improvements to the bathhouse completed.  Added cameras to pool building and exterior to better monitor areas.  Agreement with Cape Girardeau Public School District and local swim club re-evaluated and completed. 2025-2026 Goals:  Continue to endeavor towards fiscal stewardship to control expenditures.  Draw new users in through special events to increase usage, attendance and revenue.  Develop a sponsorship package.  Bring one new large swim meet to newly renovated facility.  Fundraise for a video scoreboard and timing system.  Work with local swim clubs to develop a recreational swim league.  Continue to improve safety through staff readiness and response.  Develop a plan to replace tops of starting blocks so we can hold bigger USA swimming meets.  Restructure swim lesson programming.  Surface the Wet Classroom with waterproof flooring.  Work with Cape Public Schools to implement lifeguard training as part of the school curriculum. 79 CAPE AQUATIC CENTER (5040) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 204,212$ 228,277$ 421,225$ 447,370$ MATERIALS AND SUPPLIES 49,497 75,297 91,395 160,615 CONTRACTUAL SERVICES 23,853 26,120 27,988 56,895 GENERAL OPERATIONS 2,434 1,638 3,210 4,200 CAPITAL EXPENDITURES - 32,323 - - SPECIAL PROJECTS 929 573 1,725 3,500 DEBT PAYMENTS - - - - TRANSFERS - - - - 280,925$ 364,228$ 545,543$ 672,581$ TOTAL PERSONNEL SERVICE BY POSITION CAPE AQUATIC CENTER 2024-25 2025-26 CLASSIFICATION FISCAL YEAR FISCAL YEAR Regular Employees Asst. Recreation Division Manager Grade P 0.25 0.25 Recreation Supervisor Grade O-1 0.58 0.58 Recreation Coordinator Grade L 1 2 Senior Maintenance Worker Grade I 1 - TOTAL 2.83 2.83 Part-Time Employees 2024-25 2025-26 Actual Full-Time Actual Full-Time Hours Equivalent Hours Equivalent Part-Time Hours 14,030 6.75 13,623 6.55 SALARY GRADE 80 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Family Aquatic Center (Cape Splash) This division is responsible for the operations and maintenance of the Outdoor Family Aquatic Center adjacent to the Osage Centre. 2024-2025 Accomplishments:  Endeavored to fulfill the expectation to manage a gainful operation.  Continued to have an exemplary record in facility safety concerning major incidents. Minor incidents that staff reported were effectively handled following safety protocols.  Expanded after hour party bookings to increase revenue.  Added new food offerings in concession stand that increased concession sales.  Added a new night of river walking to keep up with demand.  Added more digital lockers to accommodate patron accessibility and demand.  Refurbished the Speed Slide Tower Slides with new fiberglass coating.  Developed on call schedule with full time staff for weekend coverage.  Painted locker room and family restroom floors and walls.  Installed bottle filler on water fountain.  Added evening Aqua Fit class.  Procured a weapon detection system to be used during select public hours that will enhance park security and increase confidence of patrons. 2025-2026 Goals:  Develop a Master Plan to replace park equipment and features.  Continue endeavor towards fiscal stewardship by controlling expenditures and effectively managing part time personnel schedules.  Continue to improve marketing special events including two Adult Beach Bashes, Luau Party and Doggy Swim Day through social media.  Continue to evaluate events to determine what to reduce, eliminate, or expand based on trends and fiscal outcome.  Develop a plan to offer Wi-Fi for patrons at the facility.  Develop a sponsorship package.  Secure a presenting sponsor for the Luau Party.  Continue to improve safety, staff readiness and response to emergencies by evaluating and integrating emergency response protocol with the Fire Department.  Invest in further Lifeguard staff development, training and recruitment. 81 FAMILY AQUATIC CENTER (5042) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 555,456$ 718,468$ 655,191$ 656,054$ MATERIALS AND SUPPLIES 119,560 112,108 161,884 109,726 CONTRACTUAL SERVICES 79,126 66,278 70,326 73,958 GENERAL OPERATIONS 2,176 3,068 3,557 2,657 CAPITAL EXPENDITURES 9,925 - - - SPECIAL PROJECTS 1,016 1,215 1,000 1,000 DEBT PAYMENTS - - - - TRANSFERS - - - - 767,259$ 901,137$ 891,958$ 843,395$ TOTAL PERSONNEL SERVICE BY POSITION FAMILY AQUATIC CENTER 2024-25 2025-26 CLASSIFICATION FISCAL YEAR FISCAL YEAR Regular Employees Asst. Recreation Division Manager Grade P 0.25 0.25 Recreation Supervisor Grade O 0.42 - Aquatics Facility Supervisor Grade P - 0.42 Facility Maintenance Coordinator Grade M 0.5 - Marketing/Social Media Specialist Grade M 0.25 0.25 Administrative Secretary Grade F 0.5 0.5 TOTAL 1.92 1.42 Part-Time Employees 2024-25 2025-26 Actual Full-Time Actual Full-Time Hours Equivalent Hours Equivalent Part-Time Hours 35,185 16.92 30,976 14.89 SALARY GRADE 82 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Jefferson Community Center This division operates an indoor aquatic facility in conjunction with the Cape Girardeau Public School District at Jefferson Elementary School. 2024-2025 Accomplishments:  Developed a facility operating agreement with Cape Girardeau Public School District.  Developed positive relationships with the local swim club and other groups engaged in use of the facility.  Operated a successful concession operation to serve the needs of facility patrons and generate additional revenue.  Developed a program with Discover Life Church to get kids involved in swimming.  Developed a summer program with Boys and Girls Club to bring usage to the pool.  Moved summer group swim lessons to Jefferson Community Center that provided a better experience to the users. 2025-2026 Goals:  Continue developing a positive partnership with the Cape Girardeau Public School District in the collaborative operation of the facility.  Practice good fiscal stewardship by controlling expenses and maximizing revenue potential.  Maximize facility usage, attendance and revenue through quality programming, marketing and professional operation of the facility.  Develop new special event (Dive in Movie) to maximize facility usage and promote family programming.  Design a program portfolio to maximize revenue potential including birthday party packages, facility rentals and other applicable programs.  Continue developing private swim lesson and water exercise programs to serve the needs of the community.  Renegotiate contract to better reflect operations. 83 JEFFERSON COMMUNITY CENTER (5043) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL BUDGET PROPOSED PROPOSED PERSONNEL COSTS 52,541$ 196,579$ 122,791$ 140,444$ MATERIALS AND SUPPLIES 16,397 17,225 13,860 18,000 CONTRACTUAL SERVICES 1,067 2,577 11,134 11,848 GENERAL OPERATIONS 109 - 200 - CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS - 4,580 3,000 1,800 DEBT PAYMENTS - - - - TRANSFERS - - - - 70,114$ 220,961$ 150,985$ 172,092$ TOTAL PERSONNEL SERVICE BY POSITION JEFFERSON POOL Part-Time Employees 2024-25 2025-26 Actual Full-Time Actual Full-Time Hours Equivalent Hours Equivalent Part-Time Hours 7,250 3.49 7,727 3.71 84 City of Cape Girardeau 2025-2026 Budget 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. 2024-2025 Accomplishments:  Increased participation in a majority of summer classes, events and leagues.  Added reoccurring Homeschool Music class.  Boys and Girls Basketball League teams grew from 147 teams in 2024 to 152 teams in 2025.  Brought Father Daughter Dance participation back closer to historical numbers.  Continued to increase the number of qualified sports officials across all leagues.  Continued to implement Cape Public School partnership into youth leagues.  Increased competitive part-time salaries and improved recruiting methods to gain quality sports officials and staff. 2025-2026 Goals:  Meet or exceed cost recovery goal for 2025-2026.  Offset some of the minimum wage increase by continuing to lower expenses where possible and increasing revenue.  Continue to restructure the class schedule and come up with new program opportunities.  Continue to develop a more comprehensive and effective staff training program.  Continue to offer competitive salaries and improve recruiting methods to gain quality sports officials and staff.  Evaluate opportunities to add programming for the senior population.  Continue to enhance the Camp Playmo experience adding new themes, activities and field trip opportunities.  Continue to look at partnering with outside entities to enhance our classes and programs to bring in new innovative ideas.  Continue to increase participation in youth and adult leagues.  Continue to grow relationship with Cape Public Schools through increased league entries and potentially adding additional programming such as swimming, tennis and golf leagues and tournaments.  Identify and secure new sponsorships for leagues and events to help increase revenue and cost recovery. 85 RECREATION (5050) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 674,803$ 606,731$ 580,875$ 616,641$ MATERIALS AND SUPPLIES 20,344 17,715 12,750 12,750 CONTRACTUAL SERVICES 37,478 34,977 38,835 38,630 GENERAL OPERATIONS 8,605 5,424 9,630 10,280 CAPITAL EXPENDITURES - - 80,000 80,000 SPECIAL PROJECTS 125,846 139,431 141,793 136,994 DEBT PAYMENTS - - - - TRANSFERS - - - - 867,076$ 804,278$ 863,883$ 895,295$ TOTAL PERSONNEL SERVICE BY POSITION RECREATION 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees Parks & Recreation Director Grade V 1 1 Asst Recreation Division Manager Grade P 0.25 0.25 Recreation Division Manager Grade S 2 2 Recreation Specialist Grade M 1 1 Recreation Coordinator Grade L 0.5 0.5 Marketing/Social Media Specialist Grade M 0.25 0.25 TOTAL 5 5 Part-Time Employees 2024-25 2025-26 Actual Full-Time Actual Full-Time Hours Equivalent Hours Equivalent Part-Time Hours 7,735 3.72 7,905 3.8 86 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Cultural Events This division provides open-air concerts at the Amphitheatre in Capaha Park, the Broadway Art Exhibition and additional concerts and events in other areas within the community. 2024-2025 Accomplishments:  Had eight band concerts.  Held July 4th Celebration Event in Arena Park.  Conducted the Annual Broadway Art Exhibition in conjunction with the Arts Council of Southeast Missouri. 2025-2026 Goals:  Coordinate the Summer Concert Series in conjunction with the Cape Girardeau Municipal Band utilizing the Capaha Park Amphitheatre.  Conduct the annual July 4th Celebration event in Arena Park.  Conduct the annual Broadway Art Exhibition in conjunction with Old Town Cape. 87 CULTURAL EVENTS (5060) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS -$ -$ -$ -$ MATERIALS AND SUPPLIES 4,601 4,766 3,000 3,000 CONTRACTUAL SERVICES 29,089 31,353 35,419 35,406 GENERAL OPERATIONS - - - - CAPITAL EXPENDITURES 5,000 5,000 - 5,000 SPECIAL PROJECTS 18,829 22,200 22,250 22,200 DEBT PAYMENTS - - - - TRANSFERS - - - - 57,519$ 63,319$ 60,669$ 65,606$ 88 _______________________________________________________________________________________________________ HEALTH FUND 89 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Health Fund This division provides limited funding for enforcement of health ordinances including animal control, weed abatement, and demolitions of condemned structures. In addition, contractual payments to the County Health Department and annual support to SEMO Pets are also paid by this fund. The department transitioned its functions to the police department in fiscal year ending 6/30/2024. Goals of the department include:  Responding and resolving animal and vehicle complaints.  Continued education and enforcement.  Communication with property owners and landlords to address nuisance issues. 90 HEALTH FUND BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUE SOURCE: TAXES 430,630$ 451,579$ 442,087$ 461,527$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE 10,493 12,660 10,600 12,600 SERVICE CHARGES - - - - FINES AND FORFEITS - - - - MISCELLANEOUS 18,420 22,406 7,000 6,060 OTHER FINANCING - - - - TOTAL REVENUE 459,543$ 486,645$ 459,687$ 480,187$ EXPENSE OBJECT: PERSONNEL SERVICES 155,109$ 220,178$ 298,499$ 316,834$ MATERIALS & SUPPLIES 8,507 9,837 10,540 9,734 CONTRACTUAL SERVICES 98,999 125,602 25,851 131,203 GENERAL OPERATIONS 8,847 3,434 2,000 2,000 CAPITAL OUTLAY - 42,893 - - SPECIAL PROJECTS 138,276 145,589 174,952 159,233 DEBT SERVICE - - - - TOTAL EXPENSES 409,738$ 547,533$ 511,842$ 619,003$ FUND TRANSFERS IN - 109,075 52,155 138,816 FUND TRANSFERS OUT - - - - PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE(INCREASE)- - EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)(1,080) (16,075) BEGINNING UNRESERVED FUND BALANCE 393,200 392,120 ENDING UNRESERVED FUND BALANCE 392,120 376,046 EMERGENCY RESERVE FUND 75,696 76,776 92,851 91 HEALTH FUND REVENUE 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED Real Estate Tax 306,940$ 327,817$ 323,300$ 333,500$ Personal Property Tax 96,352 95,661 90,787 95,600 Railroad & Utility Tax 15,732 15,849 16,000 18,600 Intangible Tax 25 179 200 327 Delinquent Real Estate Tax 5,195 3,673 5,200 5,200 Delinquent Personal Prop Tax 3,577 5,304 4,200 5,300 Penalty on Delinquent R.E. Tax 1,495 1,324 1,200 1,300 Penalty on Delinquent P.P. Tax 1,314 1,772 1,200 1,700 430,630 451,579 442,087 461,527 County Business Surtax 10,493 12,660 10,600 12,600 10,493 12,660 10,600 12,600 Interest on Overnight Investments 18,233 20,867 7,000 4,760 Interest on Taxes from County 187 1,539 - 1,300 18,420 22,406 7,000 6,060 Transfer from General Fund - 109,075 52,155 138,816 - 109,075 52,155 138,816 459,543$ 595,720$ 511,842$ 619,003$ 92 HEALTH FUND (3070) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 155,109$ 220,178$ 298,499$ 316,834$ MATERIALS AND SUPPLIES 8,507 9,837 10,540 9,734 CONTRACTUAL SERVICES 98,999 125,602 25,851 131,203 GENERAL OPERATIONS 8,847 3,434 2,000 2,000 CAPITAL EXPENDITURES - 42,893 - - SPECIAL PROJECTS 138,276 145,589 174,952 159,233 DEBT PAYMENTS - - - - TRANSFERS - - - - 409,738$ 547,533$ 511,842$ 619,003$ TOTAL PERSONNEL SERVICE BY POSITION HEALTH 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees Police Officer Grade CC-5 1 1 Nuisance Abatement Officer Grade I 4 4 TOTAL 5 5 93 ____________________________________________________________________________________________________ THIS PAGE INTENTIONALLY LEFT BLANK 94 _______________________________________________________________________________________________________ CONVENTION AND VISITOR’S BUREAU FUND 95 _______________________________________________________________________________________________________ CONVENTION AND VISITOR'S FUND BUDGET HIGHLIGHTS ACTIVITIES The Convention and Visitor's Fund provides for the receipt and disbursement of all funds in conjunction with the hotel/motel/restaurant tax. This is a gross receipt tax that provides for a rate of 4% on hotel/motel rooms and 1% on restaurants. The funds may be used for conventions and tourism purposes, as well as other uses authorized by the ordinance and law. This budget includes departmental revenues and expenditures for Visit Cape. In addition, debt payments on bonds issued to fund the construction of the indoor Sportsplex, and transfers to cover operations of the Sportsplex are recorded as expenditures in this fund. Expenditures from this fund are controlled by an agreement between the City and MidAmerica Hotels Corporation. 96 CONVENTION VISITORS FUND BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUE SOURCE: TAXES 3,108,058$ 3,281,891$ 2,984,800$ 2,984,800$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE - - - - SERVICE CHARGES - - - - FINES AND FORFEITS - - - - MISCELLANEOUS 144,582 247,635 118,000 117,202 OTHER FINANCING - - - - TOTAL REVENUE 3,252,640$ 3,529,526$ 3,102,800$ 3,102,002$ EXPENSE OBJECT: PERSONNEL SERVICES -$ -$ 229,502$ 233,063$ MATERIALS & SUPPLIES - 192 18,000 14,300 CONTRACTUAL SERVICES 897,457 816,702 376,280 399,432 GENERAL OPERATIONS - 370 53,000 46,234 CAPITAL OUTLAY - - 453,278 4,231,000 SPECIAL PROJECTS - - 130,818 178,700 DEBT SERVICE 913,035 924,658 936,303 942,366 TOTAL EXPENSES 1,810,492$ 1,741,922$ 2,197,181$ 6,045,095$ FUND TRANSFERS IN - - - - FUND TRANSFERS OUT 49,630 - 82,148 38,441 PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE(INCREASE)- - EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)609 (9,619) BEGINNING UNRESERVED FUND BALANCE 5,376,404 6,200,485 ENDING UNRESERVED FUND BALANCE 6,200,485 3,209,332 EMERGENCY RESERVE FUND 121,749 121,140 130,759 97 CONVENTION/VISITOR BUREAU FUND REVENUE 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED Hotel / Motel Tax 1,052,615$ 1,168,115$ 1,080,000$ 1,080,000$ Restaurant Tax 2,051,252 2,108,906 1,900,000 1,900,000 Osage Caterer Fee 4,191 4,870 4,800 4,800 3,108,058 3,281,891 2,984,800 2,984,800 Interest on Overnight Invmt 144,582 247,635 118,000 84,602 Docking Fees - - - 31,400 Booth Space Fees - - - 200 Concessions - Misc Retail Items - - - 1,000 144,582 247,635 118,000 117,202 $3,252,640 $3,529,526 $3,102,800 3,102,002$ 98 CONVENTION & VISITORS BUREAU (2040) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS -$ -$ -$ -$ MATERIALS AND SUPPLIES - 192 - - CONTRACTUAL SERVICES 897,457 816,702 82,680 83,600 GENERAL OPERATIONS - 370 - - CAPITAL EXPENDITURES - - 453,278 4,231,000 SPECIAL PROJECTS - - - - DEBT PAYMENTS 913,035 924,658 936,303 942,366 TRANSFERS 49,630 - 82,148 38,441 1,860,122$ 1,741,922$ 1,554,409$ 5,295,407$ 99 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Visit Cape The Visit Cape Division operates the Cape Girardeau Convention and Visitors Bureau to promote tourism in the city and contribute to the economic viability of Cape Girardeau. 2024-2025 Accomplishments:  Completed the successful transition of Visit Cape as a division of the Parks and Recreation Department under the City of Cape Girardeau.  Recruited three new paddle wheelers to provide coverage of events.  Secured additional support from National Parks Service for RFF committee.  Secured new grant funding for the Juneteenth event.  Assisted with new event for Kwanzaa at the Cape River Heritage Museum.  Received Best Holiday Themed Attraction article in MEET Missouri Magazine editorial.  Social Media engagement: increased 9.3% Facebook; increased 6.6% Instagram; Newsletter open rate was 34% and click rate was 12%.  Christian Tours from North Carolina brought 48 passengers to Cape.  Motor Coach business increased with eight day trips and three overnight stays.  Increased meeting bookings by nine; Grand Bethel, Diocesan Council, Missouri Outdoor Communicators, Missouri Interpreters, Missouri Women in Ag, Missouri Economic Development, Missouri Association of Public Administrators and Western Division Free Will Church.  Sports bookings increased by 14 new teams.  Called on legislators for tourism support in Jefferson City. 2025-2026 Goals:  Coordinate to develop the synergies and inner connectivity of Visit Cape and Parks and Rec to advance tourism in the City of Cape Girardeau and enhance the local economy.  Increase impact of the Hotel Motel Receipts by at least 10-12% yearly.  Increase impact of the Restaurant Receipts by 4% yearly.  Develop and launch a new website in collaboration with BOLD Marketing.  Ensure we have an emergency action system for events.  Continue to increase engagement and optimization on the website by 3-5% overall.  Update some items for gift shop/promotional giveaways.  Collaborate with other Parks and Recreation Divisions to develop facilities infrastructure needs assessment.  Seek grants to support tourism events/signage, etc.  Host an open house for the new Visit Cape office.  Host five new state association annual conferences.  Retain non-rotational meetings/events.  Host six day trip and six overnight motor coach groups.  Retain current tournaments.  Prospect additional secondary market sports, corn hole, pickleball, darts, etc. 100 VISIT CAPE (2045) BUDGET BY MAJOR OBJECT 2024-25 2025-26 BUDGET PROPOSED PERSONNEL COSTS 229,502$ 233,063$ MATERIALS AND SUPPLIES 18,000 14,300 CONTRACTUAL SERVICES 293,600 315,832 GENERAL OPERATIONS 53,000 46,234 CAPITAL EXPENDITURES - - SPECIAL PROJECTS 130,818 178,700 DEBT PAYMENTS - - TRANSFERS - - 724,920$ 788,129$ TOTAL PERSONNEL SERVICE BY POSITION VISITCAPE 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees VisitCape Manager Grade S 1 1 Experience Development Specialist Grade L 1 1 Administrative Coordinator Grade J - 1 Office Administrator Grade J 1 - TOTAL 3 3 101 ____________________________________________________________________________________________________ THIS PAGE INTENTIONALLY LEFT BLANK 102 _______________________________________________________________________________________________________ DOWNTOWN BUSINESS DISTRICT FUND 103 DOWNTOWN BUSINESS DISTRICT FUND BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUE SOURCE: TAXES 33,205$ 25,697$ 33,280$ 33,934$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE - - - - SERVICE CHARGES - - - - FINES AND FORFEITS - - - - MISCELLANEOUS 7,550 9,351 2,876 2,876 OTHER FINANCING - - - - TOTAL REVENUE 40,755$ 35,048$ 36,156$ 36,810$ EXPENSE OBJECT: PERSONNEL SERVICES -$ -$ -$ -$ MATERIALS & SUPPLIES (24,500) - - - CONTRACTUAL SERVICES 9,296 17,207 36,156 36,810 GENERAL OPERATIONS - - - - CAPITAL OUTLAY - - - - SPECIAL PROJECTS - - - - DEBT SERVICE - - - - TOTAL EXPENSES (15,204)$ 17,207$ 36,156$ 36,810$ FUND TRANSFERS IN - - - - FUND TRANSFERS OUT - - - - PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE(INCREASE)- - EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)(2,842) (99) BEGINNING UNRESERVED FUND BALANCE 180,803 177,961 ENDING UNRESERVED FUND BALANCE 177,961 177,862 EMERGENCY RESERVE FUND 2,581 5,423 5,522 104 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED Real Estate Tax 33,145$ 24,883$ 33,100$ 33,754$ Delinquent Real Estate Tax - 669 100 100 Penalty on Delinquent R.E. Tax 60 145 80 80 33,205 25,697 33,280 33,934 Interest on Overnight Investmnt 7,550 9,286 2,876 2,876 Interest Paid by County - 65 - - 7,550 9,351 2,876 2,876 40,755$ 35,048$ 36,156$ 36,810$ DOWNTOWN BUSINESS DISTRICT FUND REVENUE 105 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS -$ -$ -$ -$ MATERIALS AND SUPPLIES (24,500) - - - CONTRACTUAL SERVICES 9,296 17,207 36,156 36,810 GENERAL OPERATIONS - - - - CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - - (15,204)$ 17,207$ 36,156$ 36,810$ DOWNTOWN BUSINESS DISTRICT FUND BUDGET BY MAJOR OBJECT 106 _______________________________________________________________________________________________________ PUBLIC SAFETY TRUST FUND II 107 _______________________________________________________________________________________________________ PUBLIC SAFETY TRUST FUND II BUDGET HIGHLIGHTS ACTIVITIES The Public Safety Trust Fund II is a fund established to account for transfers received from the General Fund that is equal to the amount of Fire operating expenses offset by transfers received by the General Fund from the Fires Sales Tax Trust Fund after March 31, 2014. These revenues can only be used to offset Public Safety operating and capital expenditures. REVENUE/EXPENDITURE PROJECTIONS This budget includes transfers from the General Fund totaling $3,315,510. This budget also includes $1,297,636 for debt service on bonds issued to build a new police headquarters, replacement and relocation of fire station #4, upgrades to fire stations #1 and #2, replacement of fire apparatus, and $1,637,500 for transfers to the General Fund to cover various public safety operating expenses. 108 PUBLIC SAFETY TRUST FUND II BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUE SOURCE: TAXES -$ -$ -$ -$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE 58,660 44,041 - - SERVICE CHARGES - - - - FINES AND FORFEITS - - - - MISCELLANEOUS 90,417 96,395 24,012 19,861 OTHER FINANCING - 21,298 - - TOTAL REVENUE 149,077$ 161,734$ 24,012$ 19,861$ EXPENSE OBJECT: PERSONNEL SERVICES -$ -$ -$ -$ MATERIALS & SUPPLIES 37,967 74,441 87,558 - CONTRACTUAL SERVICES 59,479 21,542 100,000 - GENERAL OPERATIONS - - - - CAPITAL OUTLAY 362,555 86,841 176,317 470,923 SPECIAL PROJECTS - 11,489 - - DEBT SERVICE 1,290,365 1,281,575 1,297,637 1,128,595 TOTAL EXPENSES 1,750,366$ 1,475,888$ 1,661,512$ 1,599,518$ FUND TRANSFERS IN 3,166,959 3,266,034 3,275,000 3,315,510 FUND TRANSFERS OUT 1,583,479 1,633,017 1,637,500 1,637,500 PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE(INCREASE)- - EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)232,939 28,134 BEGINNING UNRESERVED FUND BALANCE 730,413 963,352 ENDING UNRESERVED FUND BALANCE 963,352 1,089,840 EMERGENCY RESERVE FUND 261,073 28,134 - 109 PUBLIC SAFETY TRUST FUND II REVENUE 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED Federal Direct Capital - FEMA 58,660$ 44,041$ -$ -$ 58,660 44,041 - - Interest on Overnight Invmts 70,767 71,695 24,012 19,861 Sale of Assets 19,650 24,700 - - 90,417 96,395 24,012 19,861 Compensation for Damages - 21,298 - - - 21,298 - - Transfers In -General 3,166,959 3,266,034 3,275,000 3,315,510 3,166,959 3,266,034 3,275,000 3,315,510 3,316,036$ 3,427,768$ 3,299,012$ 3,335,371$ 110 PUBLIC SAFETY TRUST FUND II BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS -$ -$ -$ -$ MATERIALS AND SUPPLIES 37,967 74,441 87,558 - CONTRACTUAL SERVICES 59,479 21,542 100,000 - GENERAL OPERATIONS - - - - CAPITAL EXPENDITURES 362,555 86,841 176,317 470,923 SPECIAL PROJECTS - 11,489 - - DEBT PAYMENTS 1,290,365 1,281,575 1,297,637 1,128,595 TRANSFERS 1,583,479 1,633,017 1,637,500 1,637,500 3,333,845$ 3,108,905$ 3,299,012$ 3,237,018$ 111 ____________________________________________________________________________________________________ THIS PAGE INTENTIONALLY LEFT BLANK 112 _______________________________________________________________________________________________________ CASINO REVENUE FUND 113 _______________________________________________________________________________________________________ CASINO REVENUE FUND BUDGET HIGHLIGHTS ACTIVITIES This fund will account for the receipt of all revenues associated with the Century (formerly) Isle of Capri Casino that opened in October 2012. REVENUE/EXPENDITURE PROJECTIONS This budget includes tax revenue from the Casino, interest revenue, and repayments received on loans made to the solid waste and airport fund. It also provides for a $213,070 matching transfer to the riverfront economic development fund, and $78,800 for revenue share payments to adjacent communities. Expenditures are in accordance with the objectives detailed in the Casino Funding Policy, approved by City Council May 15, 2023. 114 CASINO REVENUE FUND BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUE SOURCE: TAXES 2,471,999$ 2,493,945$ 2,400,000$ 2,400,000$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE - - - - SERVICE CHARGES - - - - FINES AND FORFEITS - - - - MISCELLANEOUS 483,017 460,341 318,739 301,404 OTHER FINANCING 2,220,868 475,285 - - TOTAL REVENUE 5,175,884 3,429,571$ 2,718,739$ 2,701,404$ EXPENSE OBJECT: PERSONNEL SERVICES -$ -$ -$ -$ MATERIALS & SUPPLIES - 15,816 - 167,216 CONTRACTUAL SERVICES 41,446 123,067 - 38,500 GENERAL OPERATIONS 5,000 5,000 - - CAPITAL OUTLAY (41,788) 516,569 885,000 586,529 SPECIAL PROJECTS 678,727 674,159 678,800 678,800 DEBT SERVICE 2,300,000 - - - TOTAL EXPENSES 2,983,385$ 1,334,611$ 1,563,800$ 1,471,045$ FUND TRANSFERS IN 12,543 - - - FUND TRANSFERS OUT 1,804,485 607,360 601,446 613,070 PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE(INCREASE)- - EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)22,633 (30,857) BEGINNING UNRESERVED FUND BALANCE 4,320,279 4,896,405 ENDING UNRESERVED FUND BALANCE 4,896,405 5,482,837 EMERGENCY RESERVE FUND 124,453 101,820 132,677 115 CASINO REVENUE FUND REVENUE 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED Gaming Gross Receipts Tax 2,471,999$ 2,493,945$ 2,400,000$ 2,400,000$ 2,471,999 2,493,945 2,400,000 2,400,000 Interest Paid by other Funds 29,596 25,397 22,747 20,083 Repayment of Interfund Adv 335,924 211,998 213,086 214,187 Miscellaneous - 29,745 - - Interest on Overnight Investments 117,497 193,201 82,906 67,134 483,017 460,341 318,739 301,404 Sale of Assets (Governmental)2,220,868 475,285 - - 2,220,868 475,285 - - Transfer from General Fund 12,543 - - - 12,543 - - - 5,188,427$ 3,429,571$ 2,718,739$ 2,701,404$ 116 CASINO REVENUE FUND BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS -$ -$ -$ -$ MATERIALS AND SUPPLIES - 15,816 - 167,216 CONTRACTUAL SERVICES 41,446 123,067 - 38,500 GENERAL OPERATIONS 5,000 5,000 - - CAPITAL EXPENDITURES (41,788) 516,569 885,000 586,529 SPECIAL PROJECTS 678,727 674,159 678,800 678,800 DEBT PAYMENTS 2,300,000 - - - TRANSFERS 1,804,485 607,360 601,446 613,070 4,787,870$ 1,941,971$ 2,165,246$ 2,084,116$ 117 ____________________________________________________________________________________________________ THIS PAGE INTENTIONALLY LEFT BLANK 118 _______________________________________________________________________________________________________ RIVERFRONT REGION ECONOMIC DEVELOPMENT FUND 119 _______________________________________________________________________________________________________ RIVERFRONT REGION ECONOMIC DEVELOPMENT FUND BUDGET HIGHLIGHTS ACTIVITIES This fund was established by a development agreement between IOC-Cape Girardeau LLC (Developer) and the City. The developer shall pay monthly .3% of its gross gaming revenue into this fund for improvements, economic development, and other public purposes benefiting the downtown commercial and riverfront areas. The developer’s monthly payments are only required if the City funds, or makes a binding commitment to fund, an equal amount to be deposited into this fund. REVENUE/EXPENDITURE PROJECTIONS This budget includes $213,070 in revenue that is expected to be received from the developer during the current fiscal year and matching funding from the City. This budget allocates $124,600 to be used to fund the operations of Old Town Cape, $24,303 Bill Emerson Bridge lighting, and $287,457 for currently undetermined future development projects. 120 RIVERFRONT REGION ECONOMIC DEVELOPMENT FUND BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUE SOURCE: TAXES 213,348$ 220,494$ 210,196$ 228,617$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE - - - - SERVICE CHARGES - - - - FINES AND FORFEITS - - - - MISCELLANEOUS 19,197 38,084 14,000 13,672 OTHER FINANCING - - - - TOTAL REVENUE 232,545$ 258,578$ 224,196$ 242,290$ EXPENSE OBJECT: PERSONNEL SERVICES -$ -$ -$ -$ MATERIALS & SUPPLIES 17,633 20,145 18,000 24,303 CONTRACTUAL SERVICES 7,800 13,550 7,800 19,000 GENERAL OPERATIONS - - - - CAPITAL OUTLAY - - 293,342 287,457 SPECIAL PROJECTS 102,000 102,000 106,500 124,600 DEBT SERVICE - - - - TOTAL EXPENSES 127,433$ 135,695$ 425,642$ 455,360$ FUND TRANSFERS IN 204,485 207,359 201,446 213,070 FUND TRANSFERS OUT - - - - PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE(INCREASE)- - EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)509 (5,340) BEGINNING UNRESERVED FUND BALANCE 926,499 927,008 ENDING UNRESERVED FUND BALANCE 927,008 921,668 EMERGENCY RESERVE FUND 20,354 19,845 25,185 121 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED Gaming Gross Receipts Tax 204,127$ 208,158$ 201,446$ 213,070$ CID - Sales Ta 9,221 12,336 8,750 15,547 213,348 220,494 210,196 228,617 Interest on Overnight Investments 19,197 38,084 14,000 13,672 19,197 38,084 14,000 13,672 Transfer fm Casino Rev Fd 204,485 207,359 201,446 213,070 204,485 207,359 201,446 213,070 437,029$ 465,937$ 425,642$ 455,360$ RIVERFRONT REGIONAL ECONOMIC DEVELOPMENT FUND REVENUE 122 RIVERFRONT REGIONAL ECONOMIC DEVELOPMENT FUND BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS -$ -$ -$ -$ MATERIALS AND SUPPLIES 17,633 20,145 18,000 24,303 CONTRACTUAL SERVICES 7,800 13,550 7,800 19,000 GENERAL OPERATIONS - - - - CAPITAL EXPENDITURES - - 293,342 287,457 SPECIAL PROJECTS 102,000 102,000 106,500 124,600 DEBT PAYMENTS - - - - TRANSFERS - - - - 127,433$ 135,695$ 425,642$ 455,360$ 123 ____________________________________________________________________________________________________ THIS PAGE INTENTIONALLY LEFT BLANK 124 _______________________________________________________________________________________________________ MOTOR FUEL TAX FUND 125 _______________________________________________________________________________________________________ MOTOR FUEL TAX FUND BUDGET HIGHLIGHTS ACTIVITIES The Motor Fuel Tax Fund provides for the receipt of funds from the City’s allocable portion of the state motor fuel taxes, the state sales tax on motor vehicles, the state vehicle license fees. The state motor fuel tax is 15% of the remaining net proceeds of that tax and is allocated to various incorporated cities, towns and villages within the State based on the population of that City. As stipulated in Article IV of the Missouri Constitution all taxes in this fund provide for the construction, repair, signing or lighting of roads, street and bridge projects. The only airport improvement expenses that could be approved are those for construction or repair of streets and roads within the airport property. REVENUE/EXPENDITURE PROJECTIONS State Motor Fuel Tax revenues for fiscal year ending June 30, 2026 are projected to increase. This budget includes $1,700,000 transfers to the general fund. 126 MOTOR FUEL TAX FUND BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUE SOURCE: TAXES -$ -$ -$ -$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE 1,950,706 2,060,512 1,940,000 2,122,325 SERVICE CHARGES - - - - FINES AND FORFEITS - - - - MISCELLANEOUS 38,681 68,907 15,900 26,194 OTHER FINANCING 21,137 4,487 8,000 - TOTAL REVENUE 2,010,524$ 2,133,906$ 1,963,900$ 2,148,519$ EXPENSE OBJECT: PERSONNEL SERVICES -$ -$ -$ -$ MATERIALS & SUPPLIES - - - 70,000 CONTRACTUAL SERVICES - - - - GENERAL OPERATIONS - - - - CAPITAL OUTLAY - - 235,400 378,519 SPECIAL PROJECTS - - - - DEBT SERVICE - - - - TOTAL EXPENSES -$ -$ 235,400$ 448,519$ FUND TRANSFERS IN - - - - FUND TRANSFERS OUT 1,400,000 1,400,000 1,540,000 1,700,000 PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE(INCREASE)- - EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)- - BEGINNING UNRESERVED FUND BALANCE 1,879,712 2,068,212 ENDING UNRESERVED FUND BALANCE 2,068,212 2,068,212 EMERGENCY RESERVE FUND - - - 127 MOTOR FUEL TAX FUND REVENUE 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED Motor Fuel Tax 1,348,502$ 1,459,375$ 1,350,000$ 1,503,155$ Motor Vehicle Sales Tax 417,744 427,505 418,000 440,330 Vehicle License Fees 184,460 173,632 172,000 178,840 1,950,706 2,060,512 1,940,000 2,122,325 Interest on Overnight Investments 29,911 68,028 14,700 26,194 Interest on Special Assessments 8,770 879 1,200 - 38,681 68,907 15,900 26,194 Street Assessments 21,137 4,487 8,000 21,137 4,487 8,000 - 2,010,524$ 2,133,906$ 1,963,900$ 2,148,519$ 128 MOTOR FUEL TAX FUND BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS -$ -$ -$ -$ MATERIALS AND SUPPLIES - - - 70,000 CONTRACTUAL SERVICES - - - - GENERAL OPERATIONS - - - - CAPITAL EXPENDITURES - - 235,400 378,519 SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS 1,400,000 1,400,000 1,540,000 1,700,000 1,400,000$ 1,400,000$ 1,775,400$ 2,148,519$ 129 ____________________________________________________________________________________________________ THIS PAGE INTENTIONALLY LEFT BLANK 130 _______________________________________________________________________________________________________ TRANSPORTATION SALES TAX TRUST FUND V 131 _______________________________________________________________________________________________________ TRANSPORTATION SALES TAX TRUST FUND V BUDGET HIGHLIGHTS ACTIVITIES The Transportation Sales Tax Trust Fund is a fund established to account for receipt of ½ cent sales tax authorized by the voters in August 2015, to fund major street improvement projects. The tax was effective January 1, 2016 through December 31, 2020. REVENUE/EXPENDITURE PROJECTIONS Interest revenue is expected for fiscal year ending June 30, 2026 and expenditures reflect finalizing projects that are in process. 132 TRANSPORTATION SALES TAX TRUST FUND V BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUE SOURCE: TAXES -$ -$ -$ -$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE 35,558 263,002 - - SERVICE CHARGES - - - - FINES AND FORFEITS - - - - MISCELLANEOUS 574,681 534,466 165,281 136,361 OTHER FINANCING - - - - TOTAL REVENUE 610,239$ 797,468$ 165,281$ 136,361$ EXPENSE OBJECT: PERSONNEL SERVICES -$ -$ -$ -$ MATERIALS & SUPPLIES - - - - CONTRACTUAL SERVICES - - - - GENERAL OPERATIONS - - - - CAPITAL OUTLAY 3,587,189 1,197,039 9,671,579 6,500,000 SPECIAL PROJECTS - - - - DEBT SERVICE - - - - TOTAL EXPENSES 3,587,189$ 1,197,039$ 9,671,579$ 6,500,000$ FUND TRANSFERS IN - - - - FUND TRANSFERS OUT - - - - . PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE 6,763,210 - RESERVED FUND BALANCE DECREASE(INCREASE)- - EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)- - BEGINNING UNRESERVED FUND BALANCE 9,106,727 6,363,639 ENDING UNRESERVED FUND BALANCE 6,363,639 - EMERGENCY RESERVE FUND - - - 133 TRANSPORTATION SALES TAX TRUST FUND V REVENUE 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED Fd indirect cap-Transportation 35,558$ 263,002$ -$ -$ 35,558 263,002 - - Interest on Overnight Investments 574,681 534,466 165,281 136,361 574,681 534,466 165,281 136,361 610,239$ 797,468$ 165,281$ 136,361$ 134 TRANSPORTATION SALES TAX TRUST FUND V BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS -$ -$ -$ -$ MATERIALS AND SUPPLIES - - - - CONTRACTUAL SERVICES - - - - GENERAL OPERATIONS - - - - CAPITAL EXPENDITURES 3,587,189 1,197,039 9,671,579 6,500,000 SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - - 3,587,189$ 1,197,039$ 9,671,579$ 6,500,000$ 135 ____________________________________________________________________________________________________ THIS PAGE INTENTIONALLY LEFT BLANK 136 _______________________________________________________________________________________________________ TRANSPORTATION SALES TAX TRUST FUND VI 137 _______________________________________________________________________________________________________ TRANSPORTATION SALES TAX TRUST FUND VI BUDGET HIGHLIGHTS ACTIVITIES The Transportation Sales Tax Trust Fund is a fund established to account for receipt of ½ cent sales tax authorized by the voters in August 2020, to fund major street improvement projects. The tax is effective January 1, 2021 through December 31, 2025. REVENUE/EXPENDITURE PROJECTIONS Capital expenditures for this fund are analyzed by management and appropriations for the projects are made annually through the budget process and reflected in the budget. 138 TRANSPORTATION SALES TAX TRUST FUND VI BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUE SOURCE: TAXES 6,378,124$ 6,550,768$ 6,373,150$ 3,297,081$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE - 272,815 - - SERVICE CHARGES - - - - FINES AND FORFEITS - - - - MISCELLANEOUS 369,332 646,096 213,991 199,708 OTHER FINANCING - - - - TOTAL REVENUE 6,747,456$ 7,469,679$ 6,587,141$ 3,496,789$ EXPENSE OBJECT: PERSONNEL SERVICES -$ -$ -$ -$ MATERIALS & SUPPLIES - - - - CONTRACTUAL SERVICES - - - - GENERAL OPERATIONS - - - - CAPITAL OUTLAY 2,487,320 7,275,153 9,811,472 5,154,215 SPECIAL PROJECTS 120,049 50,677 50,000 52,000 DEBT SERVICE - - - - TOTAL EXPENSES 2,607,369$ 7,325,830$ 9,861,472$ 5,206,215$ FUND TRANSFERS IN - - - - FUND TRANSFERS OUT - - - - PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE(INCREASE)- - EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)- - BEGINNING UNRESERVED FUND BALANCE 9,729,233 6,454,902 ENDING UNRESERVED FUND BALANCE 6,454,902 4,745,476 EMERGENCY RESERVE FUND - - - 139 TRANSPORTATION SALES TAX TRUST FUND VI REVENUE 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED Transportation Sales Tax 6,378,124$ 6,550,768$ 6,373,150$ 3,297,081$ 6,378,124 6,550,768 6,373,150 3,297,081 Federal Indirect Cap Grants-Transportation - 272,815 - - - 272,815 - - Interest on Overnight Investments 368,969 646,007 213,991 199,708 Interest paid by State 363 89 - - 369,332 646,096 213,991 199,708 6,747,456$ 7,469,679$ 6,587,141$ 3,496,789$ 140 TRANSPORTATION SALES TAX TRUST FUND VI BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS -$ -$ -$ -$ MATERIALS AND SUPPLIES - - - - CONTRACTUAL SERVICES - - - - GENERAL OPERATIONS - - - - CAPITAL EXPENDITURES 2,487,320 7,275,153 9,811,472 5,154,215 SPECIAL PROJECTS 120,049 50,677 50,000 52,000 DEBT PAYMENTS - - - - TRANSFERS - - - - 2,607,369$ 7,325,830$ 9,861,472$ 5,206,215$ 141 ____________________________________________________________________________________________________ THIS PAGE INTENTIONALLY LEFT BLANK 142 _______________________________________________________________________________________________________ TRANSPORTATION SALES TAX TRUST FUND VII 143 _______________________________________________________________________________________________________ TRANSPORTATION SALES TAX TRUST FUND VII BUDGET HIGHLIGHTS ACTIVITIES The Transportation Sales Tax Trust Fund is a fund established to account for receipt of ½ cent sales tax authorized by the voters in April 2025, to fund major street improvement projects. The tax is effective January 1, 2026 through December 31, 2030. REVENUE/EXPENDITURE PROJECTIONS Revenues are projected beginning January 1, 2026 through June 30, 2026. Capital expenditures for this fund will begin in the 2026-2027 fiscal year. 144 TRANSPORTATION SALES TAX TRUST FUND VII BUDGET BY MAJOR OBJECT 2025-26 PROPOSED REVENUE SOURCE: TAXES 3,297,081$ LICENSES AND PERMITS - INTERGOVERN REVENUE - SERVICE CHARGES - FINES AND FORFEITS - MISCELLANEOUS 39,565 OTHER FINANCING - TOTAL REVENUE 3,336,646$ EXPENSE OBJECT: PERSONNEL SERVICES -$ MATERIALS & SUPPLIES - CONTRACTUAL SERVICES - GENERAL OPERATIONS - CAPITAL OUTLAY - SPECIAL PROJECTS - DEBT SERVICE - TOTAL EXPENSES -$ FUND TRANSFERS IN - FUND TRANSFERS OUT - PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - RESERVED FUND BALANCE DECREASE(INCREASE)- EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)- BEGINNING UNRESERVED FUND BALANCE - ENDING UNRESERVED FUND BALANCE 3,336,646 EMERGENCY RESERVE FUND - 145 TRANSPORTATION SALES TAX TRUST FUND VII REVENUE 2025-26 PROPOSED Transportation Sales Tax 3,297,081$ 3,297,081 Interest on Overnight Investments 39,565 39,565 3,336,646$ 146 _______________________________________________________________________________________________________ CAPITAL IMPROVEMENT SALES TAX FUND SEWER PROJECTS 147 _______________________________________________________________________________________________________ CAPITAL IMPROVEMENT SALES TAX FUND-SEWER SYSTEM IMPRV. BUDGET HIGHLIGHTS ACTIVITIES The Capital Improvement Sales Tax Fund – Sewer System Improvements is a fund established to account for receipt of ¼¢ sales tax collections authorized by the voters for the purpose of funding capital improvements, operations and maintenance of such improvements, and constructing a new wastewater treatment plant. This tax was initially authorized to fund major capital improvement projects for the water system and expired March 31, 2017. It was subsequently extended by the voters for twenty years to pay for improvements to the city's sewer system. The sales tax will terminate automatically on December 31, 2037. Included in this budget are capital improvements and transfers to the sewer fund for debt service on bonds issued to build the new sewer plant. 148 CAPITAL IMPROVEMENT SALES TAX FUND (SEWER SYSTEM IMPROVEMENTS) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUE SOURCE: TAXES 3,277,594$ 3,362,015$ 3,275,000$ 3,275,000$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE - - - - SERVICE CHARGES - - - - FINES AND FORFEITS - - - - MISCELLANEOUS 263,940 342,286 62,126 89,517 OTHER FINANCING - - - - TOTAL REVENUE 3,541,534$ 3,704,301$ 3,337,126$ 3,364,517$ EXPENSE OBJECT: PERSONNEL SERVICES -$ -$ -$ -$ MATERIALS & SUPPLIES - - - - CONTRACTUAL SERVICES - - - - GENERAL OPERATIONS - - - - CAPITAL OUTLAY - - 2,000,000 1,102,366 SPECIAL PROJECTS 120,481 82,742 81,500 86,500 DEBT SERVICE - - - - TOTAL EXPENSES 120,481$ 82,742$ 2,081,500$ 1,188,866$ FUND TRANSFERS IN - - - - FUND TRANSFERS OUT 2,647,275 2,876,317 3,068,126 3,068,126 PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE(INCREASE)- - EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)- - BEGINNING UNRESERVED FUND BALANCE 5,481,629 3,669,129 ENDING UNRESERVED FUND BALANCE 3,669,129 2,776,654 EMERGENCY RESERVE FUND - - - 149 CAPITAL IMPROVEMENT SALES TAX FUND REVENUE (SEWER SYSTEM IMPROVEMENTS) 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED Capital Improvements Sales Tax 3,277,594$ 3,362,015$ 3,275,000$ 3,275,000$ 3,277,594 3,362,015 3,275,000 3,275,000 Interest on Overnight Investments 263,753 342,240 62,126 89,517 Interest paid by state 187 46 - - 263,940 342,286 62,126 89,517 3,541,534$ 3,704,301$ 3,337,126$ 3,364,517$ 150 CAPITAL IMPROVEMENT SALES TAX FUND (SEWER SYSTEM IMPROVEMENTS) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS -$ -$ -$ -$ MATERIALS AND SUPPLIES - - - - CONTRACTUAL SERVICES - - - - GENERAL OPERATIONS - - - - CAPITAL EXPENDITURES - - 2,000,000 1,102,366 SPECIAL PROJECTS 120,481 82,742 81,500 86,500 DEBT PAYMENTS - - - - TRANSFERS 2,647,275 2,876,317 3,068,126 3,068,126 2,767,756$ 2,959,059$ 5,149,626$ 4,256,992$ 151 ____________________________________________________________________________________________________ THIS PAGE INTENTIONALLY LEFT BLANK 152 _______________________________________________________________________________________________________ CAPITAL IMPROVEMENT SALES TAX FUND GENERAL IMPROVEMENTS 153 _______________________________________________________________________________________________________ CAPITAL IMPROVEMENT SALES TAX FUND- GENERAL IMPROVEMENTS BUDGET HIGHLIGHTS ACTIVITIES The Capital Improvement Sales Tax Fund – General Improvements fund was established to account for the receipt of ¼ cent sales tax collections authorized by the voters in August, 2019. The tax is to fund capital improvements for water system projects, street repairs, and city facilities in addition to the New City Hall project and airport improvement projects. The tax will expire on December 31, 2034. This budget includes capital improvements to Fire Station #1 in addition to continued capital improvements for the water system. 154 CAPITAL IMPROVEMENT SALES TAX FUND (GENERAL IMPROVEMENTS) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUE SOURCE: TAXES 3,277,594$ 3,362,015$ 3,275,000$ 3,275,000$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE - - - - SERVICE CHARGES - - - - FINES AND FORFEITS - - - - MISCELLANEOUS 243,558 339,382 77,050 105,864 OTHER FINANCING - - - - TOTAL REVENUE 3,521,152$ 3,701,397$ 3,352,050$ 3,380,864$ EXPENSE OBJECT: PERSONNEL SERVICES -$ -$ -$ -$ MATERIALS & SUPPLIES - - - - CONTRACTUAL SERVICES 80,287 22,163 - - GENERAL OPERATIONS - - - - CAPITAL OUTLAY 325,532 754,494 4,100,000 2,123,535 SPECIAL PROJECTS 120,481 82,742 81,500 86,500 DEBT SERVICE 1,548,260 1,550,592 1,545,210 1,550,094 TOTAL EXPENSES 2,074,560$ 2,409,991$ 5,726,710$ 3,760,129$ FUND TRANSFERS IN 3,400,000 400,000 400,000 400,000 FUND TRANSFERS OUT 3,750,000 1,116,033 1,437,840 1,437,840 PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE(INCREASE)- - EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)- - BEGINNING UNRESERVED FUND BALANCE 6,503,448 3,090,948 ENDING UNRESERVED FUND BALANCE 3,090,948 1,673,843 EMERGENCY RESERVE FUND - - - 155 CAPITAL IMPROVEMENT SALES TAX FUND REVENUE (GENERAL IMPROVEMENTS) 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED Capital Improvement Sales Tax 3,277,594$ 3,362,015$ 3,275,000$ 3,275,000$ 3,277,594 3,362,015 3,275,000 3,275,000 Interest on Overnight Investments 243,371 339,336 77,050 105,864 Interest paid by state 187 46 - - 243,558 339,382 77,050 105,864 Tranfer from Casino Revenue 400,000 400,000 400,000 400,000 Transfer from General Capital Improve.3,000,000 - - - 3,400,000 400,000 400,000 400,000 6,921,152$ 4,101,397$ 3,752,050$ 3,780,864$ 156 CAPITAL IMPROVEMENT SALES TAX FUND (GENERAL IMPROVEMENTS) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS -$ -$ -$ -$ MATERIALS AND SUPPLIES - - - - CONTRACTUAL SERVICES 80,287 22,163 - - GENERAL OPERATIONS - - - - CAPITAL EXPENDITURES 325,532 754,494 4,100,000 2,123,535 SPECIAL PROJECTS 120,481 82,742 81,500 86,500 DEBT PAYMENTS 1,548,260 1,550,592 1,545,210 1,550,094 TRANSFERS 3,750,000 1,116,033 1,437,840 1,437,840 5,824,560$ 3,526,024$ 7,164,550$ 5,197,969$ 157 ____________________________________________________________________________________________________ THIS PAGE INTENTIONALLY LEFT BLANK 158 _______________________________________________________________________________________________________ PARKS/ STORMWATER SALES TAX – CAPITAL FUND II 159 _______________________________________________________________________________________________________ PARKS/STORMWATER SALES TAX-CAPITAL FUND II BUDGET HIGHLIGHTS ACTIVITIES The Parks/Storm Water Sales Tax - Capital Fund was a fund established to account for receipt of 3/8 cent sales tax authorized by the voters in April 2018. Two thirds of this tax will fund major parks, recreation, and storm water capital projects and parks and recreation equipment. The remaining third will fund other storm water projects and operating expenditures. The tax went into effect January 1, 2019. This tax will expire on December 31, 2033. EXPENDITURE PROJECTIONS Debt service expenditures are amounts due on Special Obligation Bonds issued in October 2018 to fund a portion of the parks and storm water projects. Transfers to cover the costs of major parks & recreation capital projects are $2,194,224 for the year ending June 30, 2026. In addition, transfers for storm water capital projects and operations are $1,206,062 for the budget year. 160 PARK/STORMWATER SALES TAX - CAPITAL II FUND BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUE SOURCE: TAXES 4,916,390$ 5,043,022$ 4,912,500$ 4,400,286$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE - - - - SERVICE CHARGES - - - - FINES AND FORFEITS - - - - MISCELLANEOUS 67,176 146,554 42,765 39,381 OTHER FINANCING 11,700 95,650 - - TOTAL REVENUE 4,995,266$ 5,285,226$ 4,955,265$ 4,439,667$ EXPENSE OBJECT: PERSONNEL SERVICES -$ -$ -$ -$ MATERIALS & SUPPLIES - - - - CONTRACTUAL SERVICES - - - - GENERAL OPERATIONS - - - - CAPITAL OUTLAY 186,695 136,414 133,000 143,000 SPECIAL PROJECTS - - - - DEBT SERVICE 297,928 297,928 298,110 297,610 TOTAL EXPENSES 484,623$ 434,342$ 431,110$ 440,610$ FUND TRANSFERS IN - - - - FUND TRANSFERS OUT 4,556,714 4,623,861 3,538,912 3,400,286 PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE(INCREASE)- - EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)- - BEGINNING UNRESERVED FUND BALANCE 3,062,125 4,047,368 ENDING UNRESERVED FUND BALANCE 4,047,368 4,646,139 EMERGENCY RESERVE FUND - - - 161 PARK STORMWATER SALES TAX - CAPITAL FUND II REVENUE 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED Park/Stormwater Sales Tax 4,916,390$ 5,043,022$ 4,912,500$ 4,400,286$ 4,916,390 5,043,022 4,912,500 4,400,286 Int-cash equiv and pooled inv 66,896 146,485 42,765 39,381 Interest Paid by State 280 69 - - 67,176 146,554 42,765 39,381 Proceeds from Sale of Assets 11,700 95,650 - - 11,700 95,650 - - 4,995,266$ 5,285,226$ 4,955,265$ 4,439,667$ 162 PARK STORMWATER SALES TAX - CAPITAL FUND II BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS -$ -$ -$ -$ MATERIALS AND SUPPLIES - - - - CONTRACTUAL SERVICES - - - - GENERAL OPERATIONS - - - - CAPITAL EXPENDITURES 186,695 136,414 133,000 143,000 SPECIAL PROJECTS - - - - DEBT PAYMENTS 297,928 297,928 298,110 297,610 TRANSFERS 4,556,714 4,623,861 3,538,912 3,400,286 5,041,337$ 5,058,203$ 3,970,022$ 3,840,896$ 163 ____________________________________________________________________________________________________ THIS PAGE INTENTIONALLY LEFT BLANK 164 _______________________________________________________________________________________________________ FIRE SALES TAX FUND 165 _______________________________________________________________________________________________________ FIRE SALES TAX FUND BUDGET HIGHLIGHTS ACTIVITIES The Fire Sales Tax Fund is a fund established to account for receipt of ¼ cent sales tax authorized by the voters in June 2004 to fund operating and capital expenditures of the Fire department. The tax went into effect October 1, 2004. One-eighth of the tax expires December 31, 2035 and the remaining 1/8 does not expire. The total amount of the tax will be transferred each year to the General Fund to offset Fire operating and capital expenditures. 166 FIRE SALES TAX FUND BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUE SOURCE: TAXES 3,189,062$ 3,275,384$ 3,275,000$ 3,315,510$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE - - - - SERVICE CHARGES - - - - FINES AND FORFEITS - - - - MISCELLANEOUS 181 45 - - OTHER FINANCING - - - - TOTAL REVENUE 3,189,243$ 3,275,429$ 3,275,000$ 3,315,510$ EXPENSE OBJECT: PERSONNEL SERVICES -$ -$ -$ -$ MATERIALS & SUPPLIES - - - - CONTRACTUAL SERVICES - - - - GENERAL OPERATIONS - - - - CAPITAL OUTLAY - - - - SPECIAL PROJECTS - - - - DEBT SERVICE - - - - TOTAL EXPENSES -$ -$ -$ -$ FUND TRANSFERS IN - - - - FUND TRANSFERS OUT 3,166,959 3,266,034 3,275,000 3,315,510 PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE(INCREASE)- - EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)- - BEGINNING UNRESERVED FUND BALANCE 278,265 278,265 ENDING UNRESERVED FUND BALANCE 278,265 278,265 EMERGENCY RESERVE FUND - - - 167 FIRE SALES TAX FUND REVENUE 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED Fire Sales Tax 3,189,062$ 3,275,384$ 3,275,000$ 3,315,510$ 3,189,062 3,275,384 3,275,000 3,315,510 Interest paid by state 181 45 - - 181 45 - - 3,189,243$ 3,275,429$ 3,275,000$ 3,315,510$ 168 FIRE SALES TAX FUND BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS -$ -$ -$ -$ MATERIALS AND SUPPLIES - - - - CONTRACTUAL SERVICES - - - - GENERAL OPERATIONS - - - - CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS 3,166,959 3,266,034 3,275,000 3,315,510 3,166,959$ 3,266,034$ 3,275,000$ 3,315,510$ 169 ____________________________________________________________________________________________________ THIS PAGE INTENTIONALLY LEFT BLANK 170 _______________________________________________________________________________________________________ PARKS/ STORMWATER SALES TAX – OPERATIONS FUND 171 _______________________________________________________________________________________________________ PARKS/STORMWATER SALES TAX-OPERATIONS FUND BUDGET HIGHLIGHTS ACTIVITIES The Parks/Storm Water Sales Tax - Operations Fund is a fund established to account for receipt of 1/8 cent sales tax authorized by the voters in April 2008 to fund parks and recreation operating expenditures. The tax went into effect October 1, 2008. This tax does not expire. Revenue from taxes are transferred to the General, Parks and Recreation, and Softball Complex funds to cover additional personnel and operating expenses. 172 PARK/STORMWATER SALES TAX - OPERATIONS FUND BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUE SOURCE: TAXES 1,638,737$ 1,681,007$ 1,637,500$ 2,369,385$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE - - - - SERVICE CHARGES - - - - FINES AND FORFEITS - - - - MISCELLANEOUS 3,201 3,632 - - OTHER FINANCING - - - - TOTAL REVENUE 1,641,938$ 1,684,639$ 1,637,500$ 2,369,385$ EXPENSE OBJECT: PERSONNEL SERVICES -$ -$ -$ -$ MATERIALS & SUPPLIES - - - - CONTRACTUAL SERVICES - - - - GENERAL OPERATIONS - - - - CAPITAL OUTLAY - - - - SPECIAL PROJECTS - - - - DEBT SERVICE - - - - TOTAL EXPENSES -$ -$ -$ -$ FUND TRANSFERS IN - - - - FUND TRANSFERS OUT 1,639,893 1,676,122 1,637,500 2,369,385 PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE(INCREASE)- - EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)- - BEGINNING UNRESERVED FUND BALANCE 212,450 212,450 ENDING UNRESERVED FUND BALANCE 212,450 212,450 EMERGENCY RESERVE FUND - - - 173 PARK STORMWATER SALES TAX - OPERATIONS FUND REVENUE 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED Park/Stormwater Sales Tax 1,638,737$ 1,681,007$ 1,637,500$ 2,369,385$ 1,638,737 1,681,007 1,637,500 2,369,385 Interest on Overnight Invments 3,107 3,609 - - Interest paid by state 93 23 - - 3,201 3,632 - - 1,641,938$ $1,684,639 1,637,500$ 2,369,385$ 174 PARK STORMWATER SALES TAX - OPERATIONS FUND BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS -$ -$ -$ -$ MATERIALS AND SUPPLIES - - - - CONTRACTUAL SERVICES - - - - GENERAL OPERATIONS - - - - CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS 1,639,893 1,676,122 1,637,500 2,369,385 1,639,893$ 1,676,122$ 1,637,500$ 2,369,385$ 175 ____________________________________________________________________________________________________ THIS PAGE INTENTIONALLY LEFT BLANK 176 _______________________________________________________________________________________________________ GENERAL CAPITAL IMPROVEMENTS FUND 177 _______________________________________________________________________________________________________ GENERAL CAPITAL IMPROVEMENTS FUND BUDGET HIGHLIGHTS ACTIVITIES The General Capital Improvements Fund is a fund established to account for major capital improvement projects, funded through local revenue sources, involving general public facilities. This budget proposes no major capital improvement projects. 178 GENERAL CAPITAL IMPROVEMENTS FUND BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUE SOURCE: TAXES -$ -$ -$ -$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE - - - - SERVICE CHARGES - - - - FINES AND FORFEITS - - - - MISCELLANEOUS 69,396 104,278 20,742 14,381 OTHER FINANCING - - - - TOTAL REVENUE 69,396$ 104,278$ 20,742$ 14,381$ EXPENSE OBJECT: PERSONNEL SERVICES -$ -$ -$ -$ MATERIALS & SUPPLIES - - - - CONTRACTUAL SERVICES - - - - GENERAL OPERATIONS - - - - CAPITAL OUTLAY (36,544) 66,748 1,300,000 131,108 SPECIAL PROJECTS - - - - DEBT SERVICE - - - - TOTAL EXPENSES (36,544)$ 66,748$ 1,300,000$ 131,108$ FUND TRANSFERS IN - 36,748 - - FUND TRANSFERS OUT 3,000,000 - - - PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE(INCREASE)- - EMERGENCY RESERVE FUND BUDGET DECREASE(INCREASE)- - BEGINNING UNRESERVED FUND BALANCE 1,681,047 401,789 ENDING UNRESERVED FUND BALANCE 401,789 285,062 EMERGENCY RESERVE FUND - - - 179 GENERAL CAPITAL IMPROVEMENTS FUND REVENUE 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED Interest on Overnight Invments 69,396$ 74,278$ 20,742$ 14,381$ Capital Contributions-Donation - 30,000 - - 69,396 104,278 20,742 14,381 Trfer from Park & Rec Fund - 6,748 - - Transfer from Park & Rec Foundation - 30,000 - - - 36,748 - - 69,396$ 141,026$ 20,742$ 14,381$ 180 GENERAL CAPITAL IMPROVEMENTS FUND BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS -$ -$ -$ -$ MATERIALS AND SUPPLIES - - - - CONTRACTUAL SERVICES - - - - GENERAL OPERATIONS - - - - CAPITAL EXPENDITURES (36,544) 66,748 1,300,000 131,108 SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS 3,000,000 - - - 2,963,456$ 66,748$ 1,300,000$ 131,108$ 181 ____________________________________________________________________________________________________ THIS PAGE INTENTIONALLY LEFT BLANK 182 _______________________________________________________________________________________________________ ENTERPRISE FUNDS 183 _______________________________________________________________________________________________________ ENTERPRISE FUNDS BUDGET HIGHLIGHTS Enterprise Funds account for business type activities that are supported by user charges. The City of Cape Girardeau operates the water, sewer, solid waste utilities, golf course, indoor sports complex and sport complexes as enterprise operations. Utility billing works in conjunction with the utility based enterprise funds. 184 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUES COLLECTED: TAXES -$ -$ -$ -$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE 2,413,885 95,682 - - SERVICE CHARGES 23,886,236 25,333,989 24,579,901 26,207,168 FINES AND FORFEITS - - - - MISCELLANEOUS 1,657,760 2,126,623 623,064 768,607 OTHER FINANCING 60,558 29,132 - - TOTAL REVENUE 28,018,439$ 27,585,426$ 25,202,965$ 26,975,775$ EXPENSE OBJECT: PERSONNEL SERVICES 4,409,238$ 5,086,715$ 5,542,705$ 6,136,836$ MATERIALS & SUPPLIES 3,463,725 3,705,454 4,301,868 4,036,348 CONTRACTUAL SERVICES 9,727,396 10,193,843 10,989,384 11,026,188 GENERAL OPERATIONS 937,885 933,027 876,353 1,047,759 CAPITAL OUTLAY 3,691,626 4,622,679 6,982,134 2,361,078 SPECIAL PROJECTS 893,701 363,709 360,143 346,045 DEBT SERVICE 5,829,775 5,705,922 5,721,455 5,795,497 TOTAL EXPENSES 28,953,346$ 30,611,349$ 34,774,042$ 30,749,751$ FUND TRANSFERS IN 5,109,346 6,486,661 7,054,854 5,740,095 FUND TRANSFERS OUT - - - - PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE (INCREASE)(14,000) (1,016,646) EMERGENCY RESERVE FUND BALANCE DECREASE (INCREASE)(392,679) (78,409) BEGINNING UNRESERVED FUND BALANCE 18,439,752 15,955,395 ENDING UNRESERVED FUND BALANCE 15,955,395 15,636,798 EMERGENCY RESERVE FUND 2,917,889 3,310,568 3,388,977 City of Cape Girardeau, Missouri COMBINED STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN FUND BALANCES - ENTERPRISE FUNDS SEWER, WATER, SOLID WASTE, GOLF COURSE, INDOOR SPORTS COMPLEX, SPORTS COMPLEXES 185 ____________________________________________________________________________________________________ THIS PAGE INTENTIONALLY LEFT BLANK 186 _______________________________________________________________________________________________________ UTILITY BILLING 187 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Utility Billing Office The overall goal is to provide quality customer service to the citizens of Cape Girardeau through personal accountability and professional commitment. Activities involve interfacing (in person, over the phone and email) with customers concerning their utility services which may include transfers, turn on/offs and general service issues/inquiries (leaks, rereads, billing questions, etc.); providing over-the-phone payment processing for billing needs; handling weekly collection attempts for delinquent accounts and issuing cut off work orders; daily mail pickup and bank deposit deliveries; adjusting the annual sewer rate calculations for each customer’s account and billing for state required fees, along with submittal of those fees back to the state; facilitating in the testing/training of the Utility Billing’s software upgrades, service pack releases and initiating/following up with support of any issues that may arise on a daily basis or because of these releases. We strive to provide great service to each person that comes in, calls or emails our office. We make every effort to be fair and consistent with all of our customers and help them with whatever concerns they may have. 2024-2025 Accomplishments:  Worked with lockbox company to complete scrub files to decrease the amount of checks being processed from bank bill-pay.  Updated the Red Flag Rule/Policy and completed staff training.  Worked with Development Services on providing assistance with condemned properties.  Helped facilitate the upgrade to both the Tyler Cashiering and EERP systems.  Began compilation of training documents for a UB manual (optimal for new hires).  Started researching/processing non-applied deposits in the system so old balances can be written off. 2025-2026 Goals:  With City Council approval, revamp the disconnect procedure to decrease the length of time from bill delinquency to utility disconnection.  Merge customers within the UB module to allow only one CID to be used for each person/entity.  Update and re-adopt the Utility Billing Policy Manual.  Continue gathering training documents for a UB manual (optimal for new hires).  Migrate CSS payment processing to Tyler Payments.  Identify customers within 200’ of sewer main and allocate a unique charge code for tracking purposes. Work with GIS to facilitate this project.  Schedule tour/ride-along with Alliance Water and water plant for all UB staff to get a better understanding of what they do and how it impacts our processes.  Change from sending XML files to PDF files for utility bill print vendor.  Continue researching/processing non-applied deposits in the system so old balances can be written off.  Look to start collecting deposits for commercial accounts. 188 _______________________________________________________________________________________________________ SEWER FUND 189 _______________________________________________________________________________________________________ SEWER FUND BUDGET HIGHLIGHTS ACTIVITIES The Sewer Fund provides for five critical functions for the City including, Storm Water, Main Street Levees, Sludge Operations, Wastewater Operations, and Sewer Line Maintenance. REVENUE/RATE INCREASES Revenue is projected based on projected residential and commercial usage for the current year. A 5% rate increase for residential service and a 5% increase for commercial service is included in this budget. CAPITAL IMPROVEMENT BUDGET AND EQUIPMENT REPLACEMENT Capital expenditures provided by this budget are $1,020,000. 190 SEWER FUND BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUE SOURCE: TAXES -$ -$ -$ -$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE 2,358,264 81,004 - - SERVICE CHARGES 7,772,200 8,293,245 7,973,000 8,572,000 FINES AND FORFEITS - - - - MISCELLANEOUS 695,604 968,570 231,649 271,804 OTHER FINANCING 30,540 22,029 - - TOTAL REVENUE 10,856,608$ 9,364,848$ 8,204,649$ 8,843,804$ EXPENSE OBJECT: PERSONNEL SERVICES 1,429,983$ 1,547,649$ 1,593,629$ 1,947,760$ MATERIALS & SUPPLIES 808,362 1,000,638 1,157,943 1,149,496 CONTRACTUAL SERVICES 1,972,767 1,884,251 2,531,879 2,464,777 GENERAL OPERATIONS 451,399 487,545 432,565 500,724 CAPITAL OUTLAY 3,216,379 3,534,691 4,765,000 1,020,000 SPECIAL PROJECTS 327,872 37,542 25,000 25,000 DEBT SERVICE 4,300,045 4,314,245 4,328,886 4,344,927 TOTAL EXPENSES 12,506,807$ 12,806,561$ 14,834,902$ 11,452,685$ FUND TRANSFERS IN 4,272,268 4,552,439 4,705,626 3,520,426 FUND TRANSFERS OUT - - - - PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE(INCREASE)- (911,545) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)(152,179) (52,011) BEGINNING UNRESERVED FUND BALANCE 9,819,294 7,742,487 ENDING UNRESERVED FUND BALANCE 7,742,487 7,690,477 EMERGENCY RESERVE FUND 708,973 861,152 913,164 FUNDS RESERVED FOR DEBT SERVICE 4,368,959 4,368,959 4,368,959 FUNDS RESERVED FOR EQUIPMENT REPLACEMENT 2,293,188 2,293,188 3,204,733 191 SEWER FUND REVENUE 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED Health - Grant 9,600$ 5,100$ -$ -$ Treasury - Grant 2,348,664 75,904 - - 2,358,264 81,004 - - Residential Sewer Usage 4,925,863 5,198,214 5,100,000 5,300,000 Commercial Sewer Usage 2,572,935 2,783,713 2,600,000 3,000,000 Waste Haulers Dumping Fees 17,654 6,958 6,000 5,000 Com sewer penalty charges 20,087 24,059 20,000 20,000 Penalty 85,118 93,157 97,000 97,000 Special Assessment 500 - - Sewer Connection Fees 150,010 186,887 150,000 150,000 7,772,167 8,292,988 7,973,000 8,572,000 Interest-Restrict Inv-SRF Bond 85,038 140,457 - - Interest on Overnight Investments 608,306 819,612 229,649 266,804 Rebates - - - General Miscellaneous 2,259 8,501 2,000 5,000 695,604 968,570 231,649 271,804 Property sale (Proprietary) 30,540 5,110 - - Compensation for damages - 16,919 - - 30,540 22,029 - - Project Personnel Cost 33 257 - - 33 257 - - Transfer-Capital Imp. Sales Tax 2,647,275 2,876,317 3,068,126 3,068,126 Transfer - Park/Stormwater II 1,624,993 1,676,122 1,637,500 452,300 4,272,268 4,552,439 4,705,626 3,520,426 15,128,876$ 13,917,287$ 12,910,275$ 12,364,230$ 192 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Stormwater This division maintains stormwater drainage and retention facilities accepted by the City from private developers or neighborhoods and will continue operations and maintenance of the Flood Protection System. This division also provides nuisance abatement services. 2024-2025 Accomplishments:  Completed routine maintenance on the Mill and Merriwether pump stations and floodwall/levee.  Completed routine maintenance along the floodwall and levee.  Continued routine stormwater basin mowing and maintenance.  Continued maintenance on the LaSalle Dam & Detention Basin.  Continued maintenance on curb inlets and street crossing pipes/box culverts.  Responded to 60 nuisance abatement orders.  Repaired 31 stormwater intakes, lids, and pipes, and built 30 new lids.  Bid out the Westwood, Glenridge, Lisa, Melrose, and Perryville Road Drainage Crossings Project.  Closed out the Inflow & Infiltration Cured-in-Place-Pipe project. 2025-2026 Goals:  Continue to mow and maintain stormwater basins and the LaSalle Dam & Basin.  Continue to maintain and operate the Mill and Merriwether pump stations and floodwall/levee.  Have no lost time or at-fault accidents.  Respond to nuisance abatement orders.  Respond to stormwater complaints in a timely manner.  Maintain fleet for extended service life.  Complete the Westwood, Glenridge, Lisa, Melrose and Perryville Rd. Drainage Crossings. 193 STORMWATER (4020) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 337,992$ 385,649$ 402,214$ 716,653$ MATERIALS AND SUPPLIES 35,225 22,014 78,198 62,482 CONTRACTUAL SERVICES 81,694 89,187 124,234 96,243 GENERAL OPERATIONS 10,581 8,442 19,350 17,250 CAPITAL EXPENDITURES 12,100 18,900 180,000 - SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - - 477,592$ 524,192$ 803,996$ 892,628$ TOTAL PERSONNEL SERVICE BY POSITION STORMWATER 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees Assistant Public Works Director Grade U 0.125 0.125 Stormwater Supervisor Grade N 1 1 PW Engineer Grade P 0.5 0.5 Crew Leader Grade L 1 1 PW System/GIS Analyst Grade L 0.25 0.25 Equipment Operator Grade K 5 5 PW Special Projets Coordinator Grade M 1 1 PW Operations Specialiat Grade J 2 2 TOTAL 10.875 10.875 194 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Main Street Levees During the fiscal year ending June 30, 2008, the assets and operations of the Main Street Levee District and North Main Street Levee District were assumed by the City. This division accounts for the operations of the former two levee districts which is the Riverfront Levee and Floodwall System. 2024-2025 Accomplishments:  Maintained the Mill Street and Merriwether Pump Stations.  Completed routine maintenance along the floodwall and levee.  Worked with USACE for update of the Levee Safety System data base.  Had successful inspections by the USACE. 2025-2026 Goals:  Continue operations during Mississippi River flooding events.  Continue routine maintenance activities for the floodwall and levee system.  Paint all four gates and replace seals on two gates.  Paint the interiors of Mill and Merriwether Pump Stations and replace the roofs.  Have no lost time or at-fault accidents.  Maintain fleet for extended service life. 195 MAIN STREET LEVEES (4025) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS -$ -$ -$ -$ MATERIALS AND SUPPLIES 9,694 13,545 20,597 24,260 CONTRACTUAL SERVICES 10,206 8,112 27,985 28,416 GENERAL OPERATIONS 1,981 351 3,500 3,500 CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - - 21,881$ 22,008$ 52,082$ 56,176$ 196 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Sludge Operations The Sludge division processes approximately 688 dry tons of biosolids per year from the wastewater. Biosolids are heat treated to reduce pathogens and moisture content to >92% solids for vector control. This produces a Class “A” exceptional quality unrestricted use product. Other material is sent to the landfill for disposal. The biosolids program involves labor, testing, hauling, and farming practices. With the addition of the pathogen reduction system, the City meets the current Environmental Protection Agency and Missouri Department of Natural Resources rules and regulations. 2024-2025 Accomplishments:  Continued successful training on the biosolids equipment.  Maintained biosolids dryer equipment and worked through equipment issues.  Produced 688 tons of product as a fertilizer.  Continued to maximize efforts to reduce the volume of biosolids sent to landfill. 2025-2026 Goals:  Continue increasing ratio of fertilizer produced.  Have no lost time or at-fault accidents. 197 SLUDGE OPERATIONS (4030) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 248,331$ 253,215$ 250,816$ 261,166$ MATERIALS AND SUPPLIES 123,002 126,895 239,528 184,668 CONTRACTUAL SERVICES 75,417 89,588 129,276 130,921 GENERAL OPERATIONS 178 188 1,075 1,085 CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - - 446,928$ 469,886$ 620,695$ 577,841$ TOTAL PERSONNEL SERVICE BY POSITION SLUDGE OPERATIONS 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees Biosolids Crew Leader Grade L 1 1 Maintenance Worker Grade G 1 1 Wastewater Treatment Operator Grade K 2 2 TOTAL 4 4 198 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Wastewater Operations The Wastewater Operations division operates and maintains an eleven million gallons per day activated sludge treatment facility. Plant operations involve lift stations, an industrial pretreatment program, laboratory testing, record keeping and maintenance of the overall facility. The facility meets the Environmental Protection Agency and Missouri Department of Natural Resources required parameters. 2024-2025 Accomplishments:  Provided wastewater processing for the citizens, visitors and businesses of Cape Girardeau.  Met all requirements of the City’s DNR wastewater permit.  Maintained the wastewater treatment facility.  Produced 688 tons of fertilizer as part of the City’s biosolids program.  Maintained the City’s 32 lift stations.  Maintained the irrigation system at the old Airport Lagoon.  Continued improvement in the Class A biosolids operations.  Bid out the Influent Pump Station Mechanical Bar Screen project. 2025-2026 Goals:  Continue to provide wastewater processing for the citizens, visitors and businesses of Cape Girardeau.  Continue to maintain the City’s 32 lift stations.  Meet all requirements of the City’s DNR wastewater permit.  Have no lost time or at-fault accidents.  Begin construction on the Influent Pump Station Mechanical Bar Screen. 199 WASTEWATER OPERATIONS (4032) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 736,634$ 768,671$ 782,895$ 811,998$ MATERIALS AND SUPPLIES 588,459 742,482 708,394 776,610 CONTRACTUAL SERVICES 734,057 591,873 686,066 670,629 GENERAL OPERATIONS 437,733 475,718 407,800 478,889 CAPITAL EXPENDITURES 499,417 3,529,436 4,435,000 400,000 SPECIAL PROJECTS 327,872 37,542 25,000 25,000 DEBT PAYMENTS 4,300,045 4,314,245 4,328,886 4,344,927 TRANSFERS - - - - 7,624,217$ 10,459,967$ 11,374,041$ 7,508,054$ TOTAL PERSONNEL SERVICE BY POSITION WASTEWATER OPERATIONS 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees Assistant Public Works Director Grade U 0.25 0.25 Wastewater Plant Manager Grade Q 1 1 Chief Wastewater Operator Grade O 1 1 Wastewater Pretreatment Coordinator Grade M 1 1 Wastewater Specialist Grade L 1 1 Wastewater Mechanic Grade L 3 3 Wastewater Treatment Operator Grade K 3 3 Senior Customer Service Rep.Grade H 0.3 0.3 Customer Serv. Reps.Grade G 1.23 1.23 TOTAL 11.78 11.78 200 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Sewer Line Maintenance The Sewer Line Maintenance division maintains over 200 miles of sewer lines. This division includes preventative maintenance, television inspection, routine maintenance, point repairs, sewer separation and maintenance as required. This division is staffed by Alliance Water Resources. 2024-2025 Accomplishments:  CCTV’d over 38,000 LF of sanitary sewer main.  Jet rodded over 265,000 LF of sanitary sewer main.  Inspected over 1,200 manholes.  Responded to 47 sewer calls/complaints.  Repaired 22 sanitary sewer mains.  Rehabbed 150 manholes and CIPP lined 14 sanitary sewer segments. 2025-2026 Goals:  Man the Mill Street and Merriwether Pump Stations during Mississippi River flood events.  Complete routine rodding list.  Continue manhole rehab as budget allows.  Have no lost time or at-fault accidents.  Maintain fleet for extended service life. 201 SEWER LINE MAINTENANCE (4034) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 107,026$ 140,114$ 157,704$ 157,943$ MATERIALS AND SUPPLIES 51,982 95,702 111,226 101,476 CONTRACTUAL SERVICES 1,071,393 1,105,491 1,564,318 1,538,567 GENERAL OPERATIONS 926 2,846 840 - CAPITAL EXPENDITURES 2,704,862 (13,645) 150,000 620,000 SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - - 3,936,189$ 1,330,508$ 1,984,088$ 2,417,987$ TOTAL PERSONNEL SERVICE BY POSITION SEWER LINE MAINTENANCE 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees Public Works Director Grade V 0.2 0.2 Director of Citizen Services Grade U 0.15 0.2 Customer Service Manager Grade P-3 0.33 0.33 PW Engineer Grade P 0.5 0.5 Public Works Technician Grade K 0.5 0.5 PW System/GIS Analyst Grade L-6 0.125 0.125 TOTAL 1.805 1.855 202 _______________________________________________________________________________________________________ WATER FUND 203 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Water Fund The Water division is responsible for the operation and maintenance of waterlines and water plants in cooperation with Alliance Water Resources. 2024-2025 Accomplishments:  Bid out Filter Gallery Pipe Modifications and Lime Feed Systems Improvements Projects, in coordination with Engineering.  Continued to provide high quality drinking water for the community.  Produced 2.2 billion gallons of potable water.  Repaired 54 water main breaks and many service line leaks.  Completed in-house piping project in the Filter Gallery at the CRWTP to increase flows. 2025-2026 Goals:  Continue to produce high quality water for the City.  Continue to coordinate with Engineering on necessary water plant upgrades for the Filter Gallery, Lime System, SCADA, Corrosion Control and Plant Expansion.  Assist with Water Proposal outreach for August election. 204 WATER FUND BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUE SOURCE: TAXES -$ -$ -$ -$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE 30,309 - - - SERVICE CHARGES 8,128,457 8,489,942 8,211,400 8,518,000 FINES AND FORFEITS - - - - MISCELLANEOUS 456,520 588,555 151,000 172,661 OTHER FINANCING 18,618 7,103 - - TOTAL REVENUE 8,633,904$ 9,085,600$ 8,362,400$ 8,690,661$ EXPENSE OBJECT: PERSONNEL SERVICES 143,837$ 218,946$ 403,834$ 414,052$ MATERIALS & SUPPLIES 1,898,471 1,959,412 2,337,038 2,092,705 CONTRACTUAL SERVICES 3,934,115 4,154,040 4,223,868 4,179,642 GENERAL OPERATIONS 468,586 425,994 397,660 501,089 CAPITAL OUTLAY 357,249 1,069,346 1,997,134 875,000 SPECIAL PROJECTS 44,000 - - - DEBT SERVICE 882,368 881,468 879,250 876,350 TOTAL EXPENSES 7,728,626$ 8,709,206$ 10,238,784$ 8,938,838$ FUND TRANSFERS IN 8,758 1,116,033 1,437,840 1,437,840 FUND TRANSFERS OUT - - - - PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE(INCREASE)(150,000) (156,190) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)(152,621) 26,237 BEGINNING UNRESERVED FUND BALANCE 5,561,608 5,258,987 ENDING UNRESERVED FUND BALANCE 5,258,987 5,129,034 EMERGENCY RESERVE FUND 951,739 1,104,360 1,078,123 FUNDS RESERVED FOR DEBT SERVICE 307,140 307,140 307,140 FUNDS RESERVED FOR EQUIPMENT REPLACEMENT 1,985,147 2,423,691 3,613,354 RESERVED FOR FUTURE CAPITAL 1,656,460 1,806,460 1,962,650 205 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED State Grants 30,309$ -$ -$ -$ 30,309 - - - Residential Water Usage 4,709,502 4,752,229 4,725,000 4,900,000 Commercial Water Usage 3,051,714 3,318,765 3,150,000 3,300,000 Water Tap Fee 140,915 178,882 150,000 150,000 Water Penalty 88,785 89,262 75,000 60,000 Commercial Sewer Penalty 23,904 28,991 23,400 13,000 Residential Service Revenue 113,637 121,813 88,000 95,000 8,128,457 8,489,942 8,211,400 8,518,000 Interest on Overnight Investments 413,714 531,308 143,000 164,661 Interest on Leases 11,527 11,376 - - Property rental 16,370 13,790 - - General Miscellaneous 14,909 32,081 8,000 8,000 456,520 588,555 151,000 172,661 Compensation for Damages 6,476 7,103 - - Property Sale 12,142 - - - 18,618 7,103 - - Transfers - General Fund 8,758 Transfer-Capital Sales Tax-Gen - 1,116,033 1,437,840 1,437,840 8,758 1,116,033 1,437,840 1,437,840 8,642,662$ 10,201,633$ 9,800,240$ 10,128,501$ WATER FUND REVENUE 206 WATER FUND (4060) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 143,837$ 218,946$ 403,834$ 414,052$ MATERIALS AND SUPPLIES 1,898,471 1,959,412 2,337,038 2,092,705 CONTRACTUAL SERVICES 3,934,115 4,154,040 4,223,868 4,179,642 GENERAL OPERATIONS 468,586 425,994 397,660 501,089 CAPITAL EXPENDITURES 357,249 1,069,346 1,997,134 875,000 SPECIAL PROJECTS 44,000 - - - DEBT PAYMENTS 882,368 881,468 879,250 876,350 TRANSFERS - - - - 7,728,626$ 8,709,206$ 10,238,784$ 8,938,838$ TOTAL PERSONNEL SERVICE BY POSITION WATER 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees Public Works Director Grade V 0.2 0.2 Director of Citizen Services Grade U 0.15 0.2 Customer Serv. Manager Grade P 0.33 0.33 Foreman Grade L 1 1 Water Field Maintenance Mechanic Grade J 2 1 Senior Customer Service Rep.Grade H 0.4 0.4 Equipment Operator Grade K 1 2 Customer Serv. Reps.Grade G 1.53 1.53 TOTAL 6.61 6.66 207 ____________________________________________________________________________________________________ THIS PAGE INTENTIONALLY LEFT BLANK 208 _______________________________________________________________________________________________________ SOLID WASTE FUND 209 _______________________________________________________________________________________________________ SOLID WASTE FUND BUDGET HIGHLIGHTS ACTIVITIES The Solid Waste Fund is responsible for operation and maintenance of the Transfer Station, Residential Solid Waste, Landfill and Recycling. REVENUE/RATE INCREASES A rate increase of 5.00% is included in this budget. 210 SOLID WASTE FUND BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUE SOURCE: TAXES -$ -$ -$ -$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE 25,312 14,678 - - SERVICE CHARGES 5,919,094 6,346,672 6,062,000 6,623,749 FINES AND FORFEITS - - - - MISCELLANEOUS 343,193 403,399 145,000 215,746 OTHER FINANCING - - - - TOTAL REVENUE 6,287,599$ 6,764,749$ 6,207,000$ 6,839,495$ EXPENSE OBJECT: PERSONNEL SERVICES 1,260,794$ 1,509,801$ 1,632,387$ 1,765,079$ MATERIALS & SUPPLIES 307,855 308,992 307,062 299,055 CONTRACTUAL SERVICES 3,388,055 3,660,708 3,670,850 3,723,521 GENERAL OPERATIONS 14,633 12,270 33,630 33,630 CAPITAL OUTLAY 90,200 - 220,000 466,078 SPECIAL PROJECTS 284,038 135,914 113,000 113,000 DEBT SERVICE 647,362 510,209 513,319 574,220 TOTAL EXPENSES 5,992,937$ 6,137,894$ 6,490,248$ 6,974,584$ FUND TRANSFERS IN - - - - FUND TRANSFERS OUT - - - - PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE(INCREASE)220,000 135,089 EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)(22,216) (26,604) BEGINNING UNRESERVED FUND BALANCE 1,594,061 1,508,597 ENDING UNRESERVED FUND BALANCE 1,508,597 1,481,993 EMERGENCY RESERVE FUND 841,323 863,539 890,143 FUNDS RESERVED FOR EQUIPMENT REPLACEMENT 1,645,457 1,425,457 1,290,368 211 SOLID WASTE FUND REVENUE 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED Solid Waste Dist. Oper Grant 25,312$ 14,678$ -$ -$ 25,312 14,678 - - Penalty 75,320 85,052 - 58,000 City Collection 50,384 55,867 51,000 55,749 Residential Collection 3,333,335 3,561,673 3,500,000 3,800,000 Commercial Collection 425 6,827 - - Transfer Station Fees 2,447,707 2,626,213 2,500,000 2,700,000 Other residential water fees 25 - - - Special Wednesday Pickup 11,899 11,040 11,000 10,000 5,919,094 6,346,672 6,062,000 6,623,749 Interest on Overnight Investments 168,661 230,360 - 77,746 Interest on Leases 19,408 18,069 - - General Miscellaneous 7,593 9,640 - 8,000 Recycling Revenue 93,123 96,542 85,000 70,000 Building Lease 56,575 48,617 60,000 60,000 Cash Overages & Shortages (2,166) 171 - - 343,193 403,399 145,000 215,746 6,287,599$ 6,764,749$ 6,207,000$ 6,839,495$ 212 City of Cape Girardeau 2025-2026 Budget Transfer Station The Transfer Station is the disposal point of solid waste materials. This facility also receives waste materials from numerous residential, commercial and industrial facilities throughout the county. The station prepares waste material for shipment to the sanitary landfill facility in Dexter, MO. The facility is the processing point for the Single Stream Recycling operations. The recycle materials are loaded on trucks for transport to the processing facility in St. Louis. 2024-2025 Accomplishments:  Continued daily solid waste and recycling processing for the City of Cape Girardeau and commercial users.  Processed over 45,000 tons of solid waste that was sent to the landfill.  Processed over 1,900 tons of recycling materials, including residential and commercial recycling. 2025-2026 Goals:  Continue daily solid waste processing for the City of Cape Girardeau and commercial users.  Continue daily recycling processing for the City of Cape Girardeau and commercial users.  Have no lost time or at-fault accidents.  Maintain fleet for extended service life. 213 TRANSFER STATION (4080) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 275,170$ 274,104$ 317,693$ 385,206$ MATERIALS AND SUPPLIES 52,098 48,141 48,754 52,287 CONTRACTUAL SERVICES 2,508,080 2,706,925 2,658,669 2,643,903 GENERAL OPERATIONS 1,248 261 7,500 7,500 CAPITAL EXPENDITURES 90,200 - - - SPECIAL PROJECTS - - - - DEBT PAYMENTS 385,366 376,338 381,010 230,664 TRANSFERS - - - - 3,312,162$ 3,405,769$ 3,413,626$ 3,319,559$ TOTAL PERSONNEL SERVICE BY POSITION TRANSFER STATION 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees Assistant Public Works Director Grade U 0.125 0.125 Transfer Station Chief Operator Grade L 1 - Senior Transfer Station Opertator Grade K - 1 Transfer Station Operator Grade K 3 4 Transfer Station Operator-Scale Operator Grade F 1 - TOTAL 5.125 5.125 214 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Residential Solid Waste The Residential Solid Waste division collects and disposes of solid waste materials generated by citizens, as well as provides for special pick-up services for items and materials excluded in scheduled daily collection. 2024-2025 Accomplishments:  Continued curbside weekly solid waste service.  Adjusted weekly assignments to address staffing shortages.  Picked up over 8,500 tons of residential solid waste.  Completed special Wednesday pick-ups as scheduled, picking up over 2,200 tons. 2025-2026 Goals:  Continue weekly curbside solid waste service for Cape Girardeau residents.  Complete special Wednesday pick-ups as scheduled.  Have no lost time or at-fault accidents.  Maintain fleet for extended service life. 215 RESIDENTIAL WASTE DISPOSAL (4082) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 597,742$ 811,811$ 896,478$ 949,875$ MATERIALS AND SUPPLIES 167,897 163,181 168,246 163,432 CONTRACTUAL SERVICES 653,276 718,497 722,676 819,589 GENERAL OPERATIONS 11,535 9,559 19,050 19,050 CAPITAL EXPENDITURES - - 175,000 391,078 SPECIAL PROJECTS 176,000 - - - DEBT PAYMENTS - - - 212,810 TRANSFERS - - - - 1,606,450$ 1,703,048$ 1,981,450$ 2,555,834$ TOTAL PERSONNEL SERVICE BY POSITION RESIDENTIAL WASTE DISPOSAL 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees Public Works Director Grade V 0.2 0.2 Director of Citizen Services Grade U 0.15 0.2 Assistant Public Works Director Grade U 0.25 0.25 Solid Waste Superentendent Grade Q 1 1 Customer Service Manager Grade P 0.34 0.34 Crew Leader Grade L 1 1 PW System/GIS Analyst Grade L 0.125 0.125 Senior Solid Waste Driver Grade K 1 1 Solid Waste Driver Grade K 2 2 Senior Customer Service Rep.Grade H 0.3 0.3 Customer Service Rep.Grade G 1.24 1.2 Solid Waste Woker Grade J 3 3 Equipment Operator Grade K 2 2 Administrative Secretary Grade F 1 1 TOTAL 13.605 13.655 Part-Time Employees 2024-25 2025-26 Actual Full-Time Actual Full-Time Hours Equivalent Hours Equivalent Part-Time Hours --1,499 0.72 216 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Landfill The Landfill, which has served as a back-up disposal facility in the past, is now closed. The City is required by state and federal laws and regulations to place a final cover on the landfill and perform monitoring functions for thirty years after closure. The proposed budget provides for post closure maintenance and monitoring of the landfill. 2024-2025 Accomplishments:  Continued post closure maintenance of the Landfill by mowing on a routine basis. 2025-2026 Goals:  Visually monitor the Landfill area for any changes in ground conditions.  Continue post closure Landfill maintenance activities.  Continue to support the Galaxy Park model airplane operations. 217 LANDFILL (4084) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS -$ -$ -$ -$ MATERIALS AND SUPPLIES 854 135 1,016 1,054 CONTRACTUAL SERVICES 677 - 2,100 2,100 GENERAL OPERATIONS - - - - CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - - 1,531$ 135$ 3,116$ 3,154$ 218 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Recycling The Recycling division accounts for the collection and processing cost of handling all recyclable materials. Materials are collected on weekly routes and are received at the Recycling Center. 2024-2025 Accomplishments:  Though staffing challenges forced occasional adjustments, the Recycling division completed curbside pickup of recycling each week.  Picked up over 1,800 tons of recycling on routes and in the Recycling Center. 2025-2026 Goals:  Continue weekly curbside recycling service for Cape Girardeau residents.  Continue operations for the Recycling Drop Off Center.  Have no lost time or at-fault accidents.  Maintain fleet for extended service life. 219 RECYCLING (4086) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 387,882$ 423,886$ 418,216$ 429,999$ MATERIALS AND SUPPLIES 87,006 97,535 89,046 82,282 CONTRACTUAL SERVICES 226,022 235,286 287,405 257,929 GENERAL OPERATIONS 1,850 2,450 7,080 7,080 CAPITAL EXPENDITURES - - 45,000 75,000 SPECIAL PROJECTS 108,038 135,914 113,000 113,000 DEBT PAYMENTS 261,996 133,871 132,309 130,746 TRANSFERS - - - - 1,072,794$ 1,028,942$ 1,092,056$ 1,096,036$ TOTAL PERSONNEL SERVICE BY POSITION RECYCLING 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees Crew Leader Grade L 1 1 PW System/GIS Analyst Grade L 0.125 0.125 Equipment Operator Grade K 0.5 0.5 Administrative Coordinator Grade J 1 1 Solid Waste Driver Grade K 4 4 TOTAL 6.625 6.625 220 _______________________________________________________________________________________________________ GOLF COURSE FUND 221 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Golf This division provides for the operation and maintenance of the Jaycee Municipal Golf Course and the operation of the Golf Pro Shop which provides services such as concessions, equipment, rental, marshalling the course and conducting tournaments. 2024-2025 Accomplishments:  Developed a plan to utilize the shelter and outdoor kitchen to enhance tournament amenities and explore other opportunities for special events.  Sold an additional sponsorship – Sappington.  Maintained consistent full time and part time staffing.  Continued to add more tournaments and sponsorships while also retaining 90% of existing tournaments and sponsorships.  Increased participation in the Junior Golf program. We conducted three sessions from May through August 2024.  We had a very successful 2024. We did not lose any grass on the greens or fairways, which is outstanding considering the level of play the course receives.  Replaced the shingles on the pro shop roof.  Concreted a connection point by the putting green for the cart path.  Staff replaced the two hitting nets.  The golf course superintendent attended a training seminar for the Toro Irrigation system. 2025-2026 Goals:  Meet or exceed 2025-2026 operating revenue.  Meet or exceed cost recovery of 100%.  Continue to develop a plan to improve the pro shop concession offerings and overall look. Upgrading to convection oven and new cheese machine will allow for improved food quality.  Work on improving the course championship by changing the date of the tournament to correspond with the SEMO Cup and add new course tournaments.  Work with board members to host a Junior Golf tournament. Improve the quality of the Jr. Golf Class by adding a section of junior clubs and add some swing bands to help with teaching techniques.  Increase yearly membership sales by adding a sign/banner in the pro shop advertising the pass and the benefits of purchasing a pass.  Continue to develop opportunities to utilize the renovated and improved pavilion for patron enjoyment, promotion and revenue opportunities.  Develop a coordinated plan with the golf manager and marketing/social media specialist to increase participation in Jaycee sponsored tournaments.  Work with course superintendent by meeting on Mondays to go over bookings and maintenance updates to better communicate what is going on to our patrons.  Replace broken cart path on holes #5 & #8.  Repair sand traps on holes #4, #8 & #15. 222 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Golf (cont.)  Plant additional trees along holes #2, #3 #6, #7 & #8 to add additional greenery throughout the course.  Cut back the wood line on #8 tee to improve airflow and sunlight for better turf.  Continue to effectively manage the Golf Course operations budget while continuing to maintain the course efficiently and effectively. 223 GOLF FUND BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUE SOURCE: TAXES -$ -$ -$ -$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE - - - - SERVICE CHARGES 841,940 950,822 929,526 925,020 FINES AND FORFEITS - - - - MISCELLANEOUS 36,014 47,886 - 15,889 OTHER FINANCING 11,400 - - - TOTAL REVENUE 889,354$ 998,708$ 929,526$ 940,909$ EXPENSE OBJECT: PERSONNEL SERVICES 412,040$ 484,258$ 523,300$ 538,177$ MATERIALS & SUPPLIES 137,661 107,477 131,257 136,770 CONTRACTUAL SERVICES 125,065 145,169 133,622 253,274 GENERAL OPERATIONS 404 3,050 4,050 3,748 CAPITAL OUTLAY 27,798 18,642 - - SPECIAL PROJECTS 3,925 6,762 7,100 8,940 DEBT SERVICE - - - - TOTAL EXPENSES 706,893$ 765,358$ 799,329$ 940,909$ FUND TRANSFERS IN 16,000 - - - FUND TRANSFERS OUT - - - - PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE(INCREASE)(84,000) (84,000) EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)(7,892) (21,237) BEGINNING UNRESERVED FUND BALANCE 771,012 809,316 ENDING UNRESERVED FUND BALANCE 809,316 704,080 EMERGENCY RESERVE FUND 112,007 119,899 141,136 FUNDS RESERVED FOR EQUIPMENT REPLACEMENT - 84,000 168,000 224 GOLF FUND REVENUE 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED Pro Shop Concessions 35,517$ 47,414$ 55,000$ 58,000$ Pro Shop Concessions-Beer 64,681 68,206 70,000 77,000 Cost of Misc Retail Items (8,653) (20,554) (15,000) (17,000) Cost of Items Resold (58,608) (51,113) (59,400) (90,000) Green Fees - Weekend 130,559 118,000 138,000 138,000 Green Fees - Weekly 164,191 189,226 167,000 175,000 Private-Cart Fees 154 389 - - Motor-Cart Fees 359,579 420,400 439,226 445,000 Equipment Sales 65,204 79,585 17,000 20,000 Annual Pass Fees 79,493 87,085 100,000 100,000 Golf Class Fees 4,284 4,964 5,700 7,020 Tournament Fees 5,540 7,220 12,000 12,000 841,940 950,822 929,526 925,020 Interest on Overnight Investments 30,100 47,597 - 15,889 Cash Overages & Shortages 5,915 (316) - - General Miscellaneous - 605 - - 36,014 47,886 - 15,889 Property Sale 9,700 - - - Operating contributions 1,700 - - - 11,400 - - - Transfers In Parks & Rec Fund 6,000 - - - Transfers In-Parks & Rec Foundation 10,000 - - - 16,000 - - - 905,354$ 998,708$ 929,526$ 940,909$ 225 GOLF FUND (5075) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 412,040$ 484,258$ 523,300$ 538,177$ MATERIALS AND SUPPLIES 137,661 107,477 131,257 136,770 CONTRACTUAL SERVICES 125,065 145,169 133,622 253,274 GENERAL OPERATIONS 404 3,050 4,050 3,748 CAPITAL EXPENDITURES 27,798 18,642 - - SPECIAL PROJECTS 3,925 6,762 7,100 8,940 DEBT PAYMENTS - - - - TRANSFERS - - - - 706,893$ 765,358$ 799,329$ 940,909$ TOTAL PERSONNEL SERVICE BY POSITION GOLF 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees Golf Course Superintendent Grade N 1 1 Golf Course Manager Grade N 1 1 Senior Maintenance Worker Grade I 2 2 Maintenance Worker Grade G 1 1 TOTAL 5 5 Part-Time Employees 2024-25 2025-26 Actual Full-Time Actual Full-Time Hours Equivalent Hours Equivalent Part-Time Hours 13,215 6.35 12,536 6.03 226 _______________________________________________________________________________________________________ INDOOR SPORTS COMPLEX FUND 227 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Indoor Sports Complex The Indoor Sports Complex Fund provides for the operation and maintenance of the Sportsplex which opened in May 2017. 2024-2025 Accomplishments:  Exceeded the budgeted cost recovery of 93% by 4% for a total of 97%.  Hosted 40 sports tournaments which boosted economic impact in Cape Girardeau through hotel stays, restaurant visits and retail purchases.  Worked out facility vendor lease agreement with Fresh Healthy Café for $9,000 per year with a minimum of three-year period to provide increased revenue for the SportsPlex and nutritional food options for our customers.  Retained and renewed the majority of wall sign sponsors on courts and fields and secured new sign agreement to fill any non-renewed openings plus additional agreements to continue to grow revenue.  Maintained or grew participation in a majority of youth and adult sports leagues.  Concession revenue increased by $15,000 over the previous fiscal year.  Birthday parties and meeting room rentals doubled in numbers and revenue over the previous fiscal year.  Continued partnered with Cape Noon Optimist Club to bring the Indoor Soccer League to the SportsPlex and increased the contract by 10%.  Continued rental relationships with several local sports clubs including NSSC Volleyball, Pursuit Volleyball, SEMO Elite Soccer, Perryville Stars Softball and Jackson Tribe Baseball.  Continued to provide an indoor training facility for local high schools and Southeast Missouri State University soccer, baseball, softball and football programs.  Rented to ten schools for field trips during weekday daytime hours. 2025-2026 Goals:  Meet or exceed cost recovery goal of 93%.  Help offset the minimum wage increase by implementing suggested and approved expense reductions and fee increases.  Implement new FT staffing rotations on weekends to provide a better work/life balance.  Evaluate current FT staff duties and responsibilities and make adjustments based on strengths.  Continue to nurture and grow partnerships with Fresh Healthy Café, Pepsi Mid-America and other facility vendors.  Host a sports tournament or other large event 42 weekends during the year to boost economic impact in Cape Girardeau through restaurant visits and hotel stays.  Increase court and field rental revenue by 5% by obtaining new rental customers and fee increases.  Obtain at least three new tournaments, sporting events, large corporate, school and church rentals during our non-peak time of late summer and fall. 228 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Indoor Sports Complex (cont.)  Create new summer sports-related youth programming at the SportsPlex such as sports camps and clinics.  Operate the concession stand at a fee based service ratio of 1.5 by implementing small price increases.  Implement quarterly professional development training for part-time staff.  Continue selling all wall space through our sponsor signage program, adding 2nd level of signs for increased sponsorship opportunities. 229 INDOOR SPORTS COMPLEX FUND BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUE SOURCE: TAXES -$ -$ -$ -$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE - - - - SERVICE CHARGES 823,881 887,821 940,365 1,000,180 FINES AND FORFEITS - - - - MISCELLANEOUS 98,812 89,421 95,165 92,257 OTHER FINANCING - - - - TOTAL REVENUE 922,693$ 977,242$ 1,035,530$ 1,092,437$ EXPENSE OBJECT: PERSONNEL SERVICES 521,157$ 590,096$ 608,440$ 648,135$ MATERIALS & SUPPLIES 169,592 166,228 196,110 191,837 CONTRACTUAL SERVICES 151,345 157,688 233,373 208,026 GENERAL OPERATIONS 2,036 2,192 3,930 4,950 CAPITAL OUTLAY - - - - SPECIAL PROJECTS 100,942 67,720 75,825 77,930 DEBT SERVICE - - - - TOTAL EXPENSES 945,072$ 983,924$ 1,117,678$ 1,130,878$ FUND TRANSFERS IN 59,430 68,471 82,148 38,441 FUND TRANSFERS OUT - - - - PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE(INCREASE)- - EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)(29,464) (1,980) BEGINNING UNRESERVED FUND BALANCE 404,361 374,897 ENDING UNRESERVED FUND BALANCE 374,897 372,917 EMERGENCY RESERVE FUND 138,188 167,652 169,632 230 INDOOR SPORTS COMPLEX FUND REVENUE 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED Vending machine sales 9,807$ 8,712$ 8,100$ 8,700$ Concessions-non-alcoholic 414,399 438,571 445,000 466,000 Concessions-non-alcohol(cost)(235,291) (239,711) (240,000) (245,000) Concessions-misc retail items (779) 745 700 750 Concess-misc ret items (cost)(91) (33) (300) (300) Program Fees 48,396 46,275 43,000 47,975 League Fees 158,862 174,414 187,865 204,255 Special Event Fees 12,485 14,435 18,000 18,000 Entrance Fees 416,094 444,413 478,000 499,800 823,881 887,821 940,365 1,000,180 Interest on Overnigh Investments 20,709 26,027 16,500 7,582 Operating contributions 5,011 5,000 5,000 5,000 Advertising space lease 73,290 58,290 73,665 79,675 Miscellaneous - 338 - - Cash over (short)(198) (234) - - 98,812 89,421 95,165 92,257 Transfer from Parks and Rec 9,800 - - - Trf from CVB 49,630 68,471 82,148 38,441 59,430 68,471 82,148 38,441 982,123$ 1,045,713$ 1,117,678$ 1,130,878$ 231 INDOOR SPORTS COMPLEX FUND (5065) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 521,157$ 590,096$ 608,440$ 648,135$ MATERIALS AND SUPPLIES 169,592 166,228 196,110 191,837 CONTRACTUAL SERVICES 151,345 157,688 233,373 208,026 GENERAL OPERATIONS 2,036 2,192 3,930 4,950 CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS 100,942 67,720 75,825 77,930 DEBT PAYMENTS - - - - TRANSFERS - - - - 945,072$ 983,924$ 1,117,678$ 1,130,878$ TOTAL PERSONNEL SERVICE BY POSITION INDOOR SPORTS COMPLEX 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees Sportsplex Facility Supervisor Grade P 1 - Sportsplex Facility Manager Grade Q - 1 Recreation Specialist Grade M 1 - Recreation Supervisor Grade O - 1 Marketing/Social Media Specialist Grade M 0.25 0.25 Recreation Coordinator Grade L 1 1 Facility Services Assistant Grade I 2 2 TOTAL 5.25 5.25 Part-Time Employees 2024-25 2025-26 Actual Full-Time Actual Full-Time Hours Equivalent Hours Equivalent Part-Time Hours 18,386 8.84 16,662 8.01 232 _______________________________________________________________________________________________________ SPORTS COMPLEXES FUND 233 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Shawnee Park Sports Complex Division The Sports Complexes Fund provides for the operation and maintenance of all of the athletic fields throughout the city and the operation of concession stands for league and tournament events. 2024-2025 Accomplishments:  Filled our two open full-time maintenance positions and retained current employees.  Grew participation levels in the youth soccer and adult softball leagues.  Meet quarterly with Visit Cape to discuss scheduled tournaments and coordinate with our local hoteliers.  Initiated Youth Complex RFP and development process. This included issuing an RFP, selection and the development process. Construction on the Youth Sports Complex started the spring of 2025.  Continued to grow the Youth Sports League partnership with Cape Public Schools. 2025-2026 Goals:  Complete the Youth Sports Complex by end of April 2026.  Maintain existing baseball/softball tournaments plus secure additional tournaments with the new Youth Sports Complex to bring additional visitors to Cape Girardeau.  Increase the number of field rentals throughout the week for soccer, baseball and softball to increase income.  Transition the older age groups of the Parks and Recreation baseball and softball leagues from Arena Park to Shawnee Park Sports Complex.  Develop plans to install synthetic turf on the infields of the original 5 baseball/softball fields and analyze cost of installation in all 8 fields.  Reduction in labor cost by reducing one assistant maintenance worker and one summer concession worker.  Increase income by increasing rental fees for baseball/softball fields from $24/hr. to $26/hr. and increase admissions for league games from $2.00 to $3.00 per spectator.  Analyze concession costs to increase profits.  Improve yearly turf maintenance plan to provide first-class facilities for Capaha Field and Shawnee Sports Complex.  Continue positive relationship with SEMO athletics and Cape Catfish at Capaha Field.  Securing a state/regional tournament to Cape Girardeau to increase hotel/restaurant tax income.  Implement interior facility wayfinding signs for the Shawnee Park Sports Complex.  Attain the budgeted cost recovery goal of 36%. 234 SPORTS COMPLEXES FUND BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUE SOURCE: TAXES -$ -$ -$ -$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE - - - - SERVICE CHARGES 400,664 365,487 463,610 568,219 FINES AND FORFEITS - - - - MISCELLANEOUS 27,617 28,792 250 250 OTHER FINANCING - - - - TOTAL REVENUE 428,281$ 394,279$ 463,860$ 568,469$ EXPENSE OBJECT: PERSONNEL SERVICES 641,427$ 735,965$ 781,115$ 823,632$ MATERIALS & SUPPLIES 141,784 162,707 172,458 166,486 CONTRACTUAL SERVICES 156,049 191,987 195,792 196,948 GENERAL OPERATIONS 827 1,976 4,518 3,617 CAPITAL OUTLAY - - - - SPECIAL PROJECTS 132,924 115,771 139,218 121,175 DEBT SERVICE - - - - TOTAL EXPENSES 1,073,011$ 1,208,406$ 1,293,101$ 1,311,858$ FUND TRANSFERS IN 752,890 749,718 829,241 743,388 FUND TRANSFERS OUT - - - - PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE(INCREASE)- - EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)(28,306) (2,814) BEGINNING UNRESERVED FUND BALANCE 289,417 261,110 ENDING UNRESERVED FUND BALANCE 261,110 258,297 EMERGENCY RESERVE FUND 165,659 193,965 196,779 235 SPORTS COMPLEXES FUND REVENUE 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED Concessions 149,960$ 152,587$ 167,000$ 296,540$ Concessions-Beer 16,355 12,838 18,000 18,000 Equipment Sales 4,881 781 2,650 2,650 Cost of Items Resold (107,483) (104,831) (108,000) (181,260) Field Rental 36,282 13,993 38,760 68,500 Field Usage Fees-Capaha 37,448 44,849 46,465 49,000 League Fees 252,270 231,813 290,410 278,920 Entrance Fees 7,272 8,399 8,000 28,400 Tournament Fees 3,679 5,058 225 - Shelter rental fees - - 100 100 400,664 365,487 463,610 560,850 Interest on Overnight Invments 22,769 28,751 - 7,369 Cash Over and Short 4,273 (84) - - General Miscellaneous 575 125 250 250 27,617 28,792 250 7,619 Transfer from General Fund 359,642 343,688 412,866 70,284 Transfer from Parks/Stormwtr-Operating 386,248 399,030 409,375 666,104 Transfer from Parks & Rec Foundation 7,000 7,000 7,000 7,000 752,890 749,718 829,241 743,388 1,181,171$ 1,143,997$ 1,293,101$ 1,311,858$ 236 SPORTS COMPLEXES FUND (5080) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 641,427$ 735,965$ 781,115$ 823,632$ MATERIALS AND SUPPLIES 141,784 162,707 172,458 166,486 CONTRACTUAL SERVICES 156,049 191,987 195,792 196,948 GENERAL OPERATIONS 827 1,976 4,518 3,617 CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS 132,924 115,771 139,218 121,175 DEBT PAYMENTS - - - - TRANSFERS - - - - 1,073,011$ 1,208,406$ 1,293,101$ 1,311,858$ TOTAL PERSONNEL SERVICE BY POSITION SPORTS COMPLEXES 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees Assistant Recreation Division Manager Grade P 1 1 Recreation Supevisor Grade O 0.5 0.5 Recreation Coordinator Grade L 0.5 0.5 Maintenenace Supervisor Grade L 2 2 Marketing/Social Media Specialist Grade M 0.25 0.25 Sr. Maintenance Worker Grade I 1 2 Maintenance Worker Grade G 3 2 TOTAL 8.25 8.25 Part-Time Employees 2024-25 2025-26 Actual Full-Time Actual Full-Time Hours Equivalent Hours Equivalent Part-Time Hours 16,754 8.05 15,034 7.23 237 ____________________________________________________________________________________________________ THIS PAGE INTENTIONALLY LEFT BLANK 238 _______________________________________________________________________________________________________ INTERNAL SERVICE FUNDS 239 _______________________________________________________________________________________________________ INTERNAL SERVICE FUNDS BUDGET HIGHLIGHTS ACTIVITIES Internal Service Funds are similar to Enterprise Funds except that the services are not rendered to the general public but are for other City departments. Information Technology Fleet Management Employee Benefit Fund Risk Management Fund Equipment Replacement Fund 240 City of Cape Girardeau, Missouri COMBINED STATEMENT OF REVENUES COLLECTED, EXPENDITURES PAID AND CHANGES IN FUND BALANCES - INTERNAL SERVICE FUNDS INFORMATION TECHNOLOGY FUND, FLEET, EMPLOYEE BENEFITS, RISK MANAGEMENT, AND EQUIPMENT REPLACEMENT FUNDS 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUES COLLECTED: TAXES -$ -$ -$ -$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE - - - - SERVICE CHARGES 7,754,490 7,879,215 7,746,844 7,765,629 FINES AND FORFEITS - - - - MISCELLANEOUS 546,885 565,144 372,034 267,582 OTHER FINANCING 62,813 11,330 - - TOTAL REVENUE 8,364,188$ 8,455,689$ 8,118,878$ 8,033,211$ EXPENSE OBJECT: PERSONNEL SERVICES 1,123,762$ 1,112,697$ 1,241,427$ 1,261,293$ MATERIALS & SUPPLIES 628,156 646,340 620,372 607,355 CONTRACTUAL SERVICES 6,806,605 5,924,220 6,359,556 5,957,839 GENERAL OPERATIONS 31,636 42,084 40,771 46,650 CAPITAL OUTLAY 117,529 504,863 415,052 306,295 SPECIAL PROJECTS 1,825 1,620 1,700 1,700 DEBT SERVICE 392 - - - TOTAL EXPENSES 8,709,905$ 8,231,824$ 8,678,878$ 8,181,131$ FUND TRANSFERS IN 68,392 3,350 560,000 147,921 FUND TRANSFERS OUT 29,700 - - - PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE(INCREASE)- - EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)- - BEGINNING UNRESERVED FUND BALANCE 4,802,202 4,802,202 ENDING UNRESERVED FUND BALANCE 4,802,202 4,802,202 241 ____________________________________________________________________________________________________ THIS PAGE INTENTIONALLY LEFT BLANK 242 _______________________________________________________________________________________________________ INFORMATION TECHNOLOGY FUND 243 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Information Technology This division manages and maintains all information technology software and infrastructure throughout the City. Provides support to County Sheriff and Jackson PD as the City of Cape hosts an RMS system used by all local law enforcement to include County Prosecutors. 2024-2025 Accomplishments:  Support Munis SaaS o Manage and maintain all environments performing weekly updates to keep system up-to-date with the most current fixes. o Created and managed new accounts for access to cashiering and data cubes. o Continue to be POC for any and all Munis issues working with SaaS support. o Continue to be the point of contact for all issues and new module versions.  Extended network to new Cape Aquatic Center (CAC) o Worked with public works to get fiber extended into CAC. o Purchased and installed new network switches. o Installed 3 computers and VOIP Cisco phones. o Installing Wi-Fi for entire facility for public access.  Purchased new hardware to replace aging network switches in every office o Have backup switches to replace single points of failure. o Installing redundant switches in City Hall for network high availability.  Migrated the Barracuda Email Security Gateway to the cloud providing a higher level of protection against email phishing and harmful attachments.  Completed Travelers Cyber insurance renewal certifying the network passes Travelers security requirements for renewal of the cyber insurance policy.  Continue to assist Municipal Court’s transition to the state’s court system as there have been many issues.  Manage remote access for Cape County Sheriff’s office, Court Prosecutors, Jackson PD and County 911 allowing them direct access to Police CAD and RMS shared by all.  Maintain 22 internal servers that support the operations for all departments.  Complete 30+ help desk requests a week from end users for software and hardware issues.  Replaced approximately 30 computers and 200 phones.  Worked with HR removing network accounts of users no longer employed by the city.  Reduced the IT annual budget by $47,000.  Upgraded the access control server to the newest version.  Installed card readers at Fire Station 3 for secure access.  Upgraded Cisco DUO multi-factor authentication software used by all city employees.  Upgraded the Microsoft Azure software for Munis authentication o Munis increased security requiring us to implement the newest version.  Placed order for Charter Internet at City Hall to implement Wi-Fi for council chambers and citizens isolating them from the city network.  Worked with Munis support in upgrading Munis from version 2021 to version 2024. 244 _______________________________________________________________________________________________________ City of Cape Girardeau 2024-2025 Budget Information Technology (cont.) 2025-2026 Goals:  Continue providing IT support to all city employees for any and all computer needs.  Assist the police department in opening a new substation at 629 Good Hope Street by providing network and internet access at this location.  Migrate all local virtual servers (20) to the newest Microsoft OS version 2021 as most systems are running on an unsupported OS version.  Replace aging network switches in offices with older outdated equipment.  Continue working with Municipal Court’s transition to the state’s court system.  Review IT budget because of growing number of network devices.  Stream-line computer purchasing process by having departments purchase their own computers.  Continue supporting public safety’s CAD, RMS and 911 systems o These are used by Cape, County, Jackson, Fire and both 911 centers. 245 INFORMATION TECHNOLOGY FUND BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUE SOURCE: TAXES -$ -$ -$ -$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE - - - - SERVICE CHARGES 1,038,849 1,041,450 1,030,509 991,314 FINES AND FORFEITS - - - - MISCELLANEOUS 1,278 4,195 4,420 980 OTHER FINANCING - - - - TOTAL REVENUE 1,040,127$ 1,045,645$ 1,034,929$ 992,295$ EXPENSE OBJECT: PERSONNEL SERVICES 361,581$ 349,548$ 291,482$ 285,406$ MATERIALS & SUPPLIES 66,797 133,945 86,200 69,526 CONTRACTUAL SERVICES 483,712 478,243 535,397 550,862 GENERAL OPERATIONS 24 - 1,850 1,500 CAPITAL OUTLAY 117,529 24,748 120,000 85,000 SPECIAL PROJECTS - - - - DEBT SERVICE 392 - - - TOTAL EXPENSES 1,030,035$ 986,484$ 1,034,929$ 992,295$ FUND TRANSFERS IN 392 - - - FUND TRANSFERS OUT - - - - PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE(INCREASE)- - EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)- - BEGINNING UNRESERVED FUND BALANCE 38,394 38,394 ENDING UNRESERVED FUND BALANCE 38,394 38,394 EMERGENCY RESERVE FUND - - - 246 INFORMATION TECHNOLOGY FUND REVENUE 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED Internal EDP Services 1,038,849$ 1,041,450$ 1,030,509$ 991,314$ 1,038,849 1,041,450 1,030,509 991,314 Int on Overnight Investments 1,278 4,195 4,420 980 1,278 4,195 4,420 980 Transfer - General Fund 392 - - - 392 - - - 1,040,519$ 1,045,645$ 1,034,929$ 992,295$ 247 INFORMATION TECHNOLOGY FUND (9010) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 361,581$ 349,548$ 291,482$ 285,406$ MATERIALS AND SUPPLIES 66,797 133,945 86,200 69,526 CONTRACTUAL SERVICES 483,712 478,243 535,397 550,862 GENERAL OPERATIONS 24 - 1,850 1,500 CAPITAL EXPENDITURES 117,529 24,748 120,000 85,000 SPECIAL PROJECTS - - - - DEBT PAYMENTS 392 - - - TRANSFERS - - - - 1,030,035$ 986,484$ 1,034,929$ 992,295$ TOTAL PERSONNEL SERVICE BY POSITION INFORMATION TECHNOLOGY 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees Information Technology Manager Grade T 1 1 Senior Networking Engineer Grade Q 1 1 Network Engineer Grade M 1 1 TOTAL 3 3 248 _______________________________________________________________________________________________________ FLEET MANAGEMENT FUND 249 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Fleet Management Fund This division manages and maintains all fleet vehicles and equipment throughout the City. This division also maintains the facilities for Public Works buildings. 2024-2025 Accomplishments:  Processed over 238,000 gallons of fuel through the City’s fueling island.  Worked through 5,699 work orders using 10,052 man hours.  Purchased 22 vehicles/pieces of equipment.  Cross training within the crew for more flexible operations. 2025-2026 Goals:  Have no lost time or at-fault accidents.  Maintain fleet for extended service life.  Continue to coordinate with all City departments on fleet repairs.  Continue to cut costs by performing additional in-house fleet repairs instead of sending out fleet/equipment for repair.  Continue to perform necessary repairs or replacement of elements for the various Public Works buildings. 250 FLEET MANAGEMENT FUND BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUE SOURCE: TAXES -$ -$ -$ -$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE - - - - SERVICE CHARGES 1,650,251 1,603,661 1,835,831 1,898,191 FINES AND FORFEITS - - - - MISCELLANEOUS 11,735 16,655 8,000 5,256 OTHER FINANCING 1,313 1,230 - - TOTAL REVENUE 1,663,299$ 1,621,546$ 1,843,831$ 1,903,447$ EXPENSE OBJECT: PERSONNEL SERVICES 762,181$ 763,149$ 949,945$ 975,886$ MATERIALS & SUPPLIES 561,092 511,994 533,772 537,429 CONTRACTUAL SERVICES 346,143 367,823 356,564 382,582 GENERAL OPERATIONS 555 3,097 3,550 7,550 CAPITAL OUTLAY - - - - SPECIAL PROJECTS - - - - DEBT SERVICE - - - - TOTAL EXPENSES 1,669,971$ 1,646,063$ 1,843,831$ 1,903,447$ FUND TRANSFERS IN 68,000 - - - FUND TRANSFERS OUT - - - - PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE(INCREASE)- - EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)- - BEGINNING UNRESERVED FUND BALANCE 375,474 375,474 ENDING UNRESERVED FUND BALANCE 375,474 375,474 EMERGENCY RESERVE FUND - - - 251 FLEET MANAGEMENT FUND REVENUE 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED Diesel Fuel Sales 346,977$ 301,124$ 342,468$ 305,000$ Diesel Fuel Sales (cost)(325,298) (286,581) (303,665) (249,000) Unleaded fuel sales 609 100 - - Unleaded fuel sales (cost)(614) (179) - - Internal Fleet Services 1,628,577 1,589,197 1,797,028 1,842,191 1,650,251 1,603,661 1,835,831 1,898,191 Int on Overnight Investments 10,201 14,616 6,500 3,756 Miscellanous 1,534 2,039 1,500 1,500 11,735 16,655 8,000 5,256 Gain From Sale of Asset 1,313 1,230 - - 1,313 1,230 - - Transfer from General Fund 68,000 - - - 68,000 - - - 1,731,299$ 1,621,546$ 1,843,831$ 1,903,447$ 252 FLEET MANAGEMENT FUND (9020) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS 762,181$ 763,149$ 949,945$ 975,886$ MATERIALS AND SUPPLIES 561,092 511,994 533,772 537,429 CONTRACTUAL SERVICES 346,143 367,823 356,564 382,582 GENERAL OPERATIONS 555 3,097 3,550 7,550 CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - - 1,669,971$ 1,646,063$ 1,843,831$ 1,903,447$ TOTAL PERSONNEL SERVICE BY POSITION FLEET MANAGEMENT 2024-25 2025-26 CLASSIFICATION SALARY GRADE FISCAL YEAR FISCAL YEAR Regular Employees Public Works Director Grade V 0.2 0.2 Assistant Public Works Director Grade U 0.25 0.25 Fleet Manager Grade O 1 1 Fleet Maintenance Supervisor Grade M 1 1 Senior Mechanic Grade L 1 1 PW System/GIS Analyst Grade L 0.25 0.25 Fleet Mechanic Grade L 5 5 Fleet Specialist Grade I 1 1 Administrative Technician Grade G 1 1 Parts Technician Grade F 1 1 Administrative Secretary Grade F 1 1 Maintenance Worker Grade G 1 1 TOTAL 13.7 13.7 Part-Time Employees 2024-25 2025-26 Actual Full-Time Actual Full-Time Hours Equivalent Hours Equivalent Part-Time Hours 2,998 1.47 2,998 1.47 253 ____________________________________________________________________________________________________ THIS PAGE INTENTIONALLY LEFT BLANK 254 _______________________________________________________________________________________________________ EMPLOYEE BENEFITS FUND 255 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Employee Benefits Fund This division manages all employee benefits programs, including, health and dental insurance plans. 256 EMPLOYEE BENEFITS FUND BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUE SOURCE: TAXES -$ -$ -$ -$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE - - - - SERVICE CHARGES 4,286,245 4,219,929 4,084,334 4,136,290 FINES AND FORFEITS - - - - MISCELLANEOUS 117,738 97,470 54,062 23,135 OTHER FINANCING - - - - TOTAL REVENUE 4,403,983$ 4,317,399$ 4,138,396$ 4,159,426$ EXPENSE OBJECT: PERSONNEL SERVICES -$ -$ -$ -$ MATERIALS & SUPPLIES 267 401 400 400 CONTRACTUAL SERVICES 5,298,239 4,332,238 4,674,296 4,283,246 GENERAL OPERATIONS 21,873 23,531 22,000 22,000 CAPITAL OUTLAY - - - - SPECIAL PROJECTS 1,825 1,620 1,700 1,700 DEBT SERVICE - - - - TOTAL EXPENSES 5,322,204$ 4,357,790$ 4,698,396$ 4,307,346$ FUND TRANSFERS IN - - 560,000 147,921 FUND TRANSFERS OUT 29,700 - - - PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE(INCREASE)- - EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)- - BEGINNING UNRESERVED FUND BALANCE 1,219,859 1,219,859 ENDING UNRESERVED FUND BALANCE 1,219,859 1,219,859 EMERGENCY RESERVE FUND - - - 257 EMPLOYEE BENEFITS FUND REVENUE 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED Internal Health Prem.-Employee 3,485,608$ 3,533,537$ 3,526,954$ 3,606,141$ Internal Health Prem.-Retiree 793,207 682,748 555,613 528,149 Cobra Health & Dental 7,430 3,644 1,767 2,000 4,286,245 4,219,929 4,084,334 4,136,290 Interest on Overnight Invments 107,528 87,191 54,062 23,135 Operating Contributions 10,000 10,066 - - General Miscellaneous 210 213 - - 117,738 97,470 54,062 23,135 Transfer-General Fund - - 560,000 147,921 - - 560,000 147,921 4,403,983$ 4,317,399$ 4,698,396$ 4,307,346$ 258 EMPLOYEE BENEFITS FUND (9050) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS -$ -$ -$ -$ MATERIALS AND SUPPLIES 267 401 400 400 CONTRACTUAL SERVICES 5,298,239 4,332,238 4,674,296 4,283,246 GENERAL OPERATIONS 21,873 23,531 22,000 22,000 CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS 1,825 1,620 1,700 1,700 DEBT PAYMENTS - - - - TRANSFERS 29,700 - - - 5,351,904$ 4,357,790$ 4,698,396$ 4,307,346$ 259 ____________________________________________________________________________________________________ THIS PAGE INTENTIONALLY LEFT BLANK 260 _______________________________________________________________________________________________________ RISK MANAGEMENT FUND 261 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Risk Management Fund This division manages the cities Risk Management program including Workers Compensation. 262 RISK MANAGEMENT FUND BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED REVENUE SOURCE: TAXES -$ -$ -$ -$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE - - - - SERVICE CHARGES 779,145 1,014,175 796,170 739,833 FINES AND FORFEITS - - - - MISCELLANEOUS 23,878 39,686 10,500 16,915 OTHER FINANCING - - - - TOTAL REVENUE 803,023$ 1,053,861$ 806,670$ 756,748$ EXPENSE OBJECT: PERSONNEL SERVICES -$ -$ -$ -$ MATERIALS & SUPPLIES - - - - CONTRACTUAL SERVICES 678,511 745,916 793,299 741,148 GENERAL OPERATIONS 9,184 15,456 13,371 15,600 CAPITAL OUTLAY - - - - SPECIAL PROJECTS - - - - DEBT SERVICE - - - - TOTAL EXPENSES 687,695$ 761,372$ 806,670$ 756,748$ FUND TRANSFERS IN - - - - FUND TRANSFERS OUT - - - - PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE(INCREASE)- - EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)- - BEGINNING UNRESERVED FUND BALANCE 805,189 805,189 ENDING UNRESERVED FUND BALANCE 805,189 805,189 EMERGENCY RESERVE FUND - - - 263 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED Internal Work Comp Premium 779,145$ 1,014,175$ 796,170$ 739,833$ 779,145 1,014,175 796,170 739,833 Interest on Overnight Invments 13,823 22,212 10,500 10,715 Interest on Investments 10,054 17,474 - 6,200 23,878 39,686 10,500 16,915 803,023$ 1,053,861$ 806,670$ 756,748$ RISK MANAGEMENT FUND REVENUE 264 RISK MANAGEMENT FUND (9052) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS -$ -$ -$ -$ MATERIALS AND SUPPLIES - - - - CONTRACTUAL SERVICES 678,511 745,916 793,299 741,148 GENERAL OPERATIONS 9,184 15,456 13,371 15,600 CAPITAL EXPENDITURES - - - - SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - - 687,695$ 761,372$ 806,670$ 756,748$ 265 ____________________________________________________________________________________________________ THIS PAGE INTENTIONALLY LEFT BLANK 266 _______________________________________________________________________________________________________ EQUIPMENT REPLACEMENT FUND 267 _______________________________________________________________________________________________________ City of Cape Girardeau 2025-2026 Budget Equipment Replacement Fund This division manages the City’s Equipment Replacement Program to assist in maintaining and planning the City’s Fleet needs. 268 EQUIPMENT REPLACEMENT FUND BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET BUDGET REVENUE SOURCE: TAXES -$ -$ -$ -$ LICENSES AND PERMITS - - - - INTERGOVERN REVENUE - - - - SERVICE CHARGES - - - - FINES AND FORFEITS - - - - MISCELLANEOUS 392,256 407,138 295,052 221,295 OTHER FINANCING 61,500 10,100 - - TOTAL REVENUE 453,756$ 417,238$ 295,052$ 221,295$ EXPENSE OBJECT: PERSONNEL SERVICES -$ -$ -$ -$ MATERIALS & SUPPLIES - - - - CONTRACTUAL SERVICES - - - - GENERAL OPERATIONS - - - - CAPITAL OUTLAY - 480,115 295,052 221,295 SPECIAL PROJECTS - - - - DEBT SERVICE - - - - TOTAL EXPENSES -$ 480,115$ 295,052$ 221,295$ FUND TRANSFERS IN - 3,350 - - FUND TRANSFERS OUT - - - - PROJECTED NET REVENUE OVER (UNDER) BUDGETED EXPENSE - - RESERVED FUND BALANCE DECREASE(INCREASE)- - EMERGENCY RESERVE FUND BALANCE DECREASE(INCREASE)- - BEGINNING UNRESERVED FUND BALANCE 2,363,286 2,363,286 ENDING UNRESERVED FUND BALANCE 2,363,286 2,363,286 EMERGENCY RESERVE FUND - - - 269 EQUIPMENT REPLACEMENT FUND REVENUE 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED Interest on Overnight Investments 109,918$ 138,254$ 72,684$ 37,016$ Lease Revenue 282,338 268,884 222,368 184,279 392,256 407,138 295,052 221,295 Property sale (Proprietary)61,500 10,100 - - 61,500 10,100 - - Transfer from Sewer Fund - 3,350 - - - 3,350 - - 453,756$ 420,588$ 295,052$ 221,295$ 270 EQUIPMENT REPLACEMENT FUND (9070) BUDGET BY MAJOR OBJECT 2022-23 2023-24 2024-25 2025-26 ACTUAL ACTUAL BUDGET PROPOSED PERSONNEL COSTS -$ -$ -$ -$ MATERIALS AND SUPPLIES - - - - CONTRACTUAL SERVICES - - - - GENERAL OPERATIONS - - - - CAPITAL EXPENDITURES - 480,115 295,052 221,295 SPECIAL PROJECTS - - - - DEBT PAYMENTS - - - - TRANSFERS - - - - -$ 480,115$ 295,052$ 221,295$ 271 ____________________________________________________________________________________________________ THIS PAGE INTENTIONALLY LEFT BLANK 272 _______________________________________________________________________________________________________ APPENDICES 273 _______________________________________________________________________________________________________ FEE SCHEDULE CHANGES 274 44 N. Lorimier St. Cape Girardeau, MO 63701 FEE SCHEDULE July 1, 2025 Fees are non-refundable, unless an application is canceled by the City or the applicant. Upon receipt of written notification of cancelling an application, the applicant will receive a refund of any amount paid which exceeds the cost incurred by the City in processing and reviewing the application to date. APPLICATION FEES Administrative Relief (25-13) $86.00 application fee per section CBD Design Standards Approval No fee Certificate Of Appropriateness No fee Exception (25-13) $86.00 application fee per section Local Historic District Designation (30-74) $155.00 application fee Local Historic Landmark Designation (30-74) $155.00 application fee Rezoning / Special Use Permit (30-104) $155.00 application fee + $92.00 if rezoning to Planned Development (PD) + Recording fee if Special Use Permit Variance – Board Of Adjustment (30-30) $86.00 application fee per section Board Of Appeals (7-8) $173.00 application fee Annexation $155.00 application fee + recording fee License And Indemnity $57.00 application fee + recording fee Vacation Of Right-Of-Way Or Easement (25-308) $173.00 application fee + recording fee Envelopes $3.00 per adjacent property owner if not included with Application. This applies to Administrative Relief, Exception, Rezoning, Special Use Permit and Variance. Special Event (15-602) $110.00 application fee 275 44 N. Lorimier St. Cape Girardeau, MO 63701 INSPECTION FEES (25-356) Infrastructure Improvements / Relocations / Modifications (STREETS, WATER, SANITARY SEWER, AND PUBLIC STORM WATER) Actual inspection costs PERMIT FEES BUILDING PERMITS (7-6) Demolition (7-381) $86.00 (flat fee) New Construction and Additions 0 - 1,000 sq ft = $ .136 per sq ft ($88.00 minimum) 1,000 sq ft – 2,500 sq ft = $144.00 + $.136 per sq ft for area over 1,000 sq ft 2,501 sq ft – 10,000 sq ft $289.00 + $.136 per sq ft for area over 2,500 sq ft Over 10,000 sq ft = $535.50 + $.136 per sq ft for area over 10,000 sq ft Re-Inspection Fees (7-38(8)) $34.00 per inspection after the first two (2) inspections Remodeling $0 - $3,000 = $ 88.00 $3,001 - $10,000 = $143.00 + $3.60 each additional $1,000 (next $7,000) $10,001 - $50,000 = $171.00 + $2.60 each additional $1,000 (next $40,000) $50,001 - $100,000 = $232.00 + $1.57 each additional $1,000 (next $50,000) Over $100,000 = $281.00 + $1.05 each additional $1,000 (over $100,000) Signs and Billboards (25-136) Sign = $ 74.50 Billboard = $ 57.75 Miscellaneous Commercial driveway = $ 86.00 Residential driveway = $ 74.50 Driveway with culvert = $115.50 Fence (25-159) = $ 86.00 Mobile home park license (27-24) = $ 44.00 (to operate) Mobile home park permit (27-23) = $ 46.00 (to construct, alter, extend any mobile home park) Mobile home re-inspection = $ 34.60 Retaining wall (25-196) = $115.50 Sidewalk Café (25-157) = fee as required under building permit Sidewalk = $ 74.50 276 44 N. Lorimier St. Cape Girardeau, MO 63701 ELECTRICAL PERMITS $ 4.40 per circuit $ 34.60 per service $ 39.00 minimum permit charge ROW/EXCAVATION (24-109) $ 63.00 excavation with no pavement cut $115.50 excavation with pavement cut WIRELESS COMMUNICATIONS FACILITIES (24-192) $115.50 per small wireless facility $578.50 per installation, modification, or replacement of a utility pole $173.25 per collocation of a small wireless facility to a city utility pole FLOODPLAIN DEVELOPMENT (12-44) $ 57.00 development in the floodplain $ 57.00 development in the floodway MECHANICAL PERMITS (7-127(6)) $ 28.00 per appliance $127.00 for gas piping $ 23.00 to move meter $ 46.00 minimum permit charge PLUMBING PERMITS $ 46.00 minimum permit charge + $2.20 per fixture $ 34.60 cut wye into sewer main $ 23.00 backflow preventer SANITARY SEWER PERMITS (25- 281) Private Sewage Disposal System $ 34.60 single family $ 57.00 multifamily, commercial, and industrial Sewer Connection for Parcel Outside the Boundaries of a Sewer District (25-279) $266.00 per building served Sewer Main Connection (25-279(h)(5)) $525.00 (flat fee) Sewer Service if Producing Industrial Wastes $ 34.60 residential or commercial building sewer permit $ 39.00 industrial building sewer permit 277 44 N. Lorimier St. Cape Girardeau, MO 63701 Sewer Tap Fees (25-281(4)(e)) ¾” water tap = $2,500.00 1” = $3,000.00 1 ½” = $3,500.00 2” = $4,000.00 3” = $9,010.00 4” & larger = $ 0.373 per est. gallon/day of volume for new connector WATER PERMITS (25-282 & 29-247) Prices below assume no additional construction costs including pavement repair. If additional costs are incurred, adjustments to reflect actual cost will be made after completion of work. Cost estimates may be provided upon request. Water Service Installation Fees 5/8” service line = $1,600.00 3/4” service line = $1,700.00 3/4” service line w/PRV = $1,800.00 1” = $1,800.00 1” w/PRV = $1,950.00 1 1/2” = $3,000.00 2” = $4,000.00 2” w/PRV = $4,500.00 OVER 2” Deposit OVER 2” w/ PRV Deposit Non-metered Fire Service Line (any size) = = = = $4,000.00 $4,500.00 $1,800.00 $1,800.00 DEPOSIT – adjustments to reflect actual cost will be made after completion of work MISCELLANEOUS WATER FEES Fire Hydrant Meter (29-253) Deposit (Equipment + consumption) = $1,300.00 1” meter $2,800.00 3” meter User Fee (nonrefundable) = 47.00 per month Water Service Disconnect/Reconnect Fees (29-214) Disconnect Fee = $21.75 Reconnect Fee = $21.75 Reconnect after 4:30 pm = $43.50 278 44 N. Lorimier St. Cape Girardeau, MO 63701 PLAN REVIEW FEES (25-354 & 25-355)) Plan Review Deposit due at time building plans are submitted for review: $ 92.00 = electronic plan review submittal $115.50 = paper plan review submittal Commercial Building New construction and additions: $92.00 + $0.07 per sq. ft. Remodels: $ 92.00 + 0.7% of the cost of construction Residential Building New construction and additions: $92.00 + $0.07 per sq. ft. Subdivision Plat (25-318 & 25-321) $23.00 per lot ($230.00 minimum) + recording fee (cannot be e-filed) Stormwater Management (23-6(15) and 23-7) Grading/fill permit: $115.50 Stormwater permit: $232.00 (includes applicable County credit card fee) RECORDING FEES* 18” x 24” = $46.00 first page, $25.00 for each additional page 24” x 36” 8.5” x 11” = = $71.00 first page, $25.00 for each additional page $25.00 first page, $3.00 for each additional page E-file (Simplifile) = $5.50 per document + recording fee * Recording fees are set by the Cape Girardeau County Recorder of Deeds Office and are subject to change. PRINT FEES Size Color Black/White 8.5” x 11” 8.5” x 14” 11” x 17” 2’ x 3’ 3’ x 4’ $ 1.30 $ 1.95 $ 2.60 $15.60 $26.00 $ .10 $ .10 $ .33 $3.90 $6.50 279 44 N. Lorimier St. Cape Girardeau, MO 63701 LICENSE FEES Residential Rental License (15-379) One (1) - five (5) units = $ 55.00 (renewable annually) Six (6) or more units = $110.00 (renewable annually) Re-inspection fee = $ 71.00 Missed inspection fee = $ 71.00 License Renewal Late Fees After: 30 days = 5%, 60 days = 10%, 90 days = 15%, 120 days = 20%, 150 days and after = 25% Trade License (15-491) Building trade license = $51.00 (renewable annually) License Renewal Late Fees After: May 1st = 5%, June 1st = 10%, July 1st = 15%, August 1st = 20%, September 1st and after = 25% Business Licenses License Tax for Certain Occupations Businesses and Trades (15-3) $40.00 Tax Schedule for Business License Gross Sales (15-73 and 15-78) (1) Gross sales less than $10,000.00. Where the annual gross sales of such licensee derived from his business, occupation or calling have amounted to less than $10,000.00 during the year for which the license was issued, the sum of $10.00. (2) Gross sales more than $10,000.00. Where the annual gross sales of such licensee derived from his business, occupation or calling have amounted to more than $10,000.00 during the year for which the license was issued, the sum of $10.00 for the first $10,000.00 and $1.00 for each $1,000.00 or fractional part thereof in excess of $10,000.00. (3) Licensee to receive $10.00 credit. The licensee shall receive as a credit on the license tax the $10.00 delivered to the city clerk at the time the license was issued Pawnbrokers (15-168 and 15-169) (1) License Tax. $40.00 (2) Bond required. Before any license to conduct the business of pawnbroker is issued, broker must enter into a bond to the city, with two or more sureties, $500.00. Downtown Mobile Vendor 15 days or less = $105/month 16 days or more = $157/month Taxicab License (15-232) $42.00. Convalescent, Nursing Or Boarding Home, License Display Fee (15-295) $42.00. Vending Machine Operation Of Cigarettes Registration (15-319 and 15-320) (1) Registration Fee. $1.00 for each place of business (2) Occupation License Tax. $1.50 per every 1,000 cigarettes sold 280 44 N. Lorimier St. Cape Girardeau, MO 63701 Security Guard License (15-424) $42.00 Adult Entertainment License (15-515) Adult entertainment business license $42.00 Managers license $42.00 Entertainers licenses $42.00 Servers license $42.00 License Renewal Late Fees After: February 1st = 5%, March 1st = 10%, April 1st = 15%, May 1st = 20%, June 1st and after = 25% Liquor Licenses Per State Statue, city liquor fees can be up to one and one-half of the state fee for the same license Fees for Liquor License are required for each place of business, and license shall be paid annually Caterers, temporary (5-12 and 5-54k) $10.50 per day Special caterer’s license (5-12 & 5-54l) 50 day maximum, $525.00 Unlimited per year, $1,050.00 Manufactures of malt liquors (5-54b) $367.50 Distillers, manufacturers of intoxicating liquors (5-54c) 1. Manufacturers or microbreweries of beer containing alcohol in excess of five percent by weight, $525.00 2. Wine or brandy manufacturers, not in excess of 18 percent of alcohol by weight for wine, or not in excess of 34 percent for brandy, $315.00 Wholesalers and distributors of malt liquor (5-54d) $150.00 Wholesalers and distributors of liquor; delivery (5-54e) 1. Distributors or wholesalers of intoxicating liquor not in excess of 22 percent of alcohol by weight, $300.00 2. Distributors or wholesalers of intoxicating liquors of all kinds, $750.00 3. Delivery of intoxicating liquor of all kinds and not included any other license, $52.50 Retailers of liquor by the drink not more than 5 percent and light wines (5-54f) $55.00 Retailers of liquor over 5 percent (5-54g) $450.00 Retailers of package liquor (5-54h) $150.00 Sunday sales (5-54i) $300.00 Wine tasting (5-54j) $37.50 Temporary liquor license (5-60) $10.50 per day Consumption liquor license (5-62) $300.00 281 44 N. Lorimier St. Cape Girardeau, MO 63701 FALSE ALARM FEES (15-676) Alarm System Permit Fee $ 25.00 Annual Renewal Fee $ 25.00 Late Fee after 30 days $ 25.00 First Alarm No charge Second Alarm $ 50.00 Third Alarm $ 75.00 Fourth Alarm $100.00 Fifth Alarm $150.00 Sixth Alarm $200.00 Seventh Alarm $250.00 Eighth Alarm $300.00 Each Additional Alarm $300.00 Each Alarm without a valid registration, $100.00 in addition to above alarm fee Appeal Hearing $ 25.00 plus assessed fee Reinstatement of Response Fee $50.00 Application for trial de novo $ 30.00 NUISANCE ABATEMENT FEES (13-28(h)) Nuisance Abatement. $150.00 administrative cost plus actual cost of the abatement. TRANSACTION FEES Transaction Fees* *fees set by third-party credit card company and subject to change Credit/debit card IVR (phone) credit/debit card E-checks IVR E-checks 3.75% of amount; $1.95 min 3.75% of amount; $1.95 min; + $.50 $1.95 $2.45 Return Payment Fee includes auto-pay, ACH, DC/CC, check, e-check $25 282 44 N. Lorimier St. Cape Girardeau, MO 63701 CEMETERY FEES (Ch. 9) Grave Space Cost (9-32) $400.00 Title Transfer $75.00 Weekday Processing Fee (includes deeds and permits for services) $100.00 Weekend Processing Fee (includes deeds and permits for services) $150.00 Weekday/Holiday Grave Openings Cremation $200.00 Weekend/Holiday Grave Openings Cremation $400.00 Disinterments Adult $350.00 Infant $100.00 Indigent Grave Openings (eligibility guidelines must be met) Adult $ 65.00 Infant $ 20.00 Cremation $ 20.00 Mausoleum Fee $200.00 Impedements, Removal of any concrete walls or grave dividers that impede the opening of a gravesite, $25.00 per hour plus cost of materials and supplies. 283 44 N. Lorimier St. Cape Girardeau, MO 63701 SOLID WASTE FEES Residential Solid Waste Collection Fee (22-38) $28.28 per month per dwelling + fuel surcharge, if applicable. Additional 64-gallon solid waste container and/or 96-gallon recycling container, $56.57 per month Residential Solid Waste Fuel Surcharge (22-30) The monthly solid waste collection fee for residential customers shall be increased when the previous month's average per gallon diesel fuel price exceeds $3.75. The charge will be increased by 25 percent of the difference between the previous month's average per gallon diesel fuel price and $3.75. All surcharges will be rounded up to the next cent average per gallon diesel fuel costs will be the average of the Midwest Region Index as published by the U.S. Department of Energy. Waste Hauler Disposal Fees (22-30) Disposing less than 20 tons of solid waste per week at the City’s Transfer Station $84.62 per ton + fuel surcharge, if applicable. Disposing 20 tons or more of solid waste per week at the City’s Transfer Station $78.82 per ton + fuel surcharge, if applicable. Unsecured load fee $25.00 Waste Hauler Fuel Surcharge - The charge per ton of solid waste will be increased when the previous month's average per gallon diesel fuel price exceeds $3.75. The charge per ton will be increased by 100 percent of the difference between the previous month's average per gallon diesel fuel price and $3.75. All surcharges will be rounded up to the next cent. Average per gallon diesel fuel costs will be the average of the Midwest Region Index as published by the U.S. Department of Energy. Transfer Station  $84.62/ton for disposal of trash - $20.00 minimum  $84.62/ton for disposal of limbs and brush - $20.00 minimum  White Goods (Appliances) = $25.00 ea. Special Pick-ups and Specialty Charges  Wednesday Special Pick-up  Bags & Boxes $ 6.60  Appliances $13.20  Furniture and Large Items $13.20  Special Pickups over 10 min. $ 1.59/minute additional charge  Limbs:1-5 bundles $ 6.60  Limbs: 6+ bundles $13.20  Christmas Trees $ 6.60  City Compost Bags $ 8.15 (5 count) 284 44 N. Lorimier St. Cape Girardeau, MO 63701  Non-City Compost Bags $13.20 (1-10 Count)  Riverboat Pick-up  Trip Fee $30.00  Riverboat Trash Pickup $ 1.59/minute WASTEWATER TREATMENT PLANT FEES (29-35) Waste Hauler Permit Fee $60 annually Sludge Disposal Fee $0.33 per gallon  After Hours Fee = $100 for dumping outside of 7:30 am to 4:00 pm, Monday through Friday, in addition to $0.33 per gallon 285 44 N. Lorimier St. Cape Girardeau, MO 63701 AIRPORT FEES Commercial and/or Non-Commercial Improved (Access to Utilities) Land Lease Automatic Reversion Clause = $0.20/SF 75% FMV Purchase Option = $0.22/SF Community Hangar Lease – (Commander/Rickard) Single = $175.00 per month Small Twin = $335.00 per month Cab Class Twin = $385.00 per month Jet/Turbo = $650.00 per month T-Hangar Lease Units 1-10 = $175.00 per month Units 11-20 = $205.00 per month Units 21-47 = $220.00 per month Crop Duster Permit First Aircraft = $500.00 per year per company Second Aircraft = $200.00 per year per company Aircraft Cleaning (no tax) Small single engine = $ 150.00 Small Twin = $ 300.00 Small Cabin Class = $ 500.00 Larger Aircraft = Based on Size Aircraft De-Icing (no tax) Single = $130.00 Light Twin = $150.00 286 ______________________________________________________________________________ AUTHORIZED POSITIONS SUMMARY 287 AUTHORIZED POSITIONS SUMMARY Full Time Equivalents (FTE's) Actual Actual Actual Actual Actual Actual Proposed 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 Administrative City Manager 4.40 4.40 4.40 3.00 3.00 3.00 3.00 City Clerk 2.40 2.40 1.40 1.40 City Attorney 3.50 3.50 3.50 2.00 2.00 2.00 2.00 Human Resources 4.10 3.50 3.50 4.00 4.50 4.50 4.50 Finance 7.85 6.25 5.90 5.90 5.90 5.40 6.40 Facility Maintenance 3.99 3.99 3.67 4.00 4.00 4.00 5.13 Municipal Court 5.00 5.00 5.00 5.00 5.00 4.00 4.00 Public Awareness 2.15 1.15 1.15 1.15 1.65 1.15 1.50 Interdepartmental - - - - - - - TOTAL 30.99 27.79 27.12 27.45 28.45 25.45 27.93 Development Services Planning 4.00 4.00 4.00 2.00 2.00 2.00 2.00 Inspection 8.40 8.40 12.40 13.00 13.00 12.00 12.30 Engineering 16.05 15.05 15.06 14.58 14.58 15.00 15.24 Visit Cape 3.00 3.00 Airport Operations 9.34 8.34 9.14 13.00 14.00 14.00 11.00 FBO Operations 6.99 6.99 6.59 4.50 4.50 4.50 8.50 Airport Total 16.33 15.33 15.73 17.50 18.50 18.50 19.50 TOTAL 44.79 42.78 47.19 47.08 48.08 50.50 52.04 Parks and Recreation Park Maintenance 24.17 22.90 22.48 22.38 19.10 18.93 17.70 Cemetery 3.93 3.93 4.02 3.92 3.90 3.64 3.38 Arena Building Maintenance 3.88 3.88 3.88 3.89 3.02 2.82 2.63 Central Pool 8.54 9.12 9.76 9.41 5.16 9.58 9.38 Family Aquatic Center 17.46 16.88 18.87 18.84 17.26 18.84 16.31 Jefferson Pool 0.00 0.00 0.00 5.23 5.73 3.49 3.71 Recreation 11.00 9.92 7.04 6.71 7.41 8.72 8.80 Osage Park 13.02 12.77 13.48 13.48 13.48 13.51 12.46 Shawnee Park Comm. Ctr.4.50 4.50 4.09 4.19 3.95 4.12 2.92 Golf Course 10.49 10.49 11.70 11.65 10.78 11.35 11.03 Indoor Sports Complex 13.51 13.51 12.58 13.11 13.63 14.09 13.26 Softball Complex 17.09 17.09 16.71 16.14 15.40 16.31 15.48 TOTAL 127.59 124.99 124.61 128.95 118.82 125.40 117.06 Public Safety Health 3.50 3.50 3.50 3.00 5.00 5.00 5.00 Police 120.48 123.48 123.48 126.00 127.00 120.00 124.35 Fire 65.00 69.00 69.00 69.50 69.50 70.24 73.29 TOTAL 188.98 195.98 195.98 198.50 201.50 195.24 202.64 Internal Service Information Technology 4.15 4.00 4.00 4.00 4.00 3.00 3.00 Fleet 12.45 12.45 12.62 12.95 12.95 15.14 15.14 TOTAL 16.60 16.45 16.62 16.95 16.95 18.14 18.14 288 AUTHORIZED POSITIONS SUMMARY Full Time Equivalents (FTE's) Actual Actual Actual Actual Actual Actual Proposed 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 Public Works Street 22.31 22.31 22.31 21.33 19.33 16.31 16.31 Sewer Stormwater 6.38 7.38 7.13 6.88 6.88 10.88 10.88 Main Street Levees 0.72 0.72 0.00 0.00 0.00 0.00 Sludge 4.00 4.00 4.00 4.00 4.00 4.00 4.00 Wastewater Operations 11.92 11.92 11.78 11.78 11.78 11.78 11.78 Line Maintenance 13.18 13.23 13.73 1.81 1.81 1.81 1.86 Sewer Total 36.20 37.25 36.63 24.46 24.46 28.47 28.53 Water 6.72 6.72 6.77 6.61 6.61 6.61 6.66 Solid Waste Transfer Station 5.38 5.38 5.38 5.38 5.38 5.13 5.13 Residential 12.09 12.14 12.11 12.11 14.11 13.61 14.38 Commercial Landfill Recycling 7.13 7.13 7.13 7.13 7.13 6.63 6.63 Solid Waste Total 24.60 24.65 24.61 24.61 26.61 25.37 26.15 TOTAL 89.83 90.93 90.32 77.01 77.01 76.76 77.65 TOTAL FTE'S 498.77 498.92 501.84 495.93 490.81 491.49 495.46 289 ____________________________________________________________________________________________________ THIS PAGE INTENTIONALLY LEFT BLANK 290 ______________________________________________________________________________ LONG-TERM DEBT STATEMENTS 291 Outstanding Debt Net Principal Service Debt as of 6/30/2025 Reserves Outstanding State Revolving Fund Bonds 2012 SRF Sewer Revenue Direct Loan 16,943,000 16,943,000 2013A SRF Sewer Revenue Direct Loan 1,763,000 1,763,000 2013B SRF Sewer Revenue Direct Loan 19,395,000 19,395,000 38,101,000 38,101,000 Revenue Bonds 2019 Water System Refunding Revenue Bonds 5,535,000 5,535,000 5,535,000 5,535,000 Annual Appropriation Debt 2016 Special Obligation Bonds 11,235,000 11,235,000 2018 Special Obligation Bonds 8,710,000 8,710,000 2020 Special Obligation Bonds 13,645,000 13,645,000 2022 Special Obligation Bonds 2,940,000 2,940,000 36,530,000 36,530,000 TOTAL CURRENT OUTSTANDING OBLIGATIONS $80,166,000 $80,166,000 Computation of Legal Debt Margin Assessed Value $820,369,258 Legal Debt Margin: Legal Debt Margin -Debt limitation - 20 percent of total assessed value $164,073,852 CITY OF CAPE GIRARDEAU Debt Statement 292 DEBT SERVICE Schedule of Requirements STATE REVOLVING FUND DIRECT LOAN Issue 2012 Period Interest Principal Interest Total Ending Rate Due Due (1)Payments 07-01-25 1.430%797,000$ 205,857$ 1,002,857$ 01-01-26 1.430%807,000 196,174 1,003,174 07-01-26 1.430%817,000 186,369 1,003,369 01-01-27 1.430%827,000 176,442 1,003,442 07-01-27 1.430%837,000 166,394 1,003,394 01-01-28 1.430%847,000 156,225 1,003,225 07-01-28 1.430%858,000 145,934 1,003,934 01-01-29 1.430%868,000 135,509 1,003,509 07-01-29 1.430%879,000 124,963 1,003,963 01-01-30 1.430%890,000 114,283 1,004,283 07-01-30 1.430%901,000 103,469 1,004,469 01-01-31 1.430%912,000 92,522 1,004,522 07-01-31 1.430%923,000 81,441 1,004,441 01-01-32 1.430%934,000 70,227 1,004,227 07-01-32 1.430%946,000 58,879 1,004,879 01-01-33 1.430%958,000 47,385 1,005,385 07-01-33 1.430%969,000 35,745 1,004,745 01-01-34 1.430%981,000 23,972 1,004,972 07-01-34 1.430%992,000 12,053 1,004,053 1.430%16,943,000$ 2,133,844$ 19,076,844$ 293 DEBT SERVICE Schedule of Requirements STATE REVOLVING FUND DIRECT LOAN Issue 2013A Period Interest Principal Interest Total Ending Rate Due Due (1)Payments 07-01-25 1.390%84,000$ 21,068$ 105,068$ 01-01-26 1.390%85,000 20,064 105,064 07-01-26 1.390%86,000 19,048 105,048 01-01-27 1.390%87,000 18,021 105,021 07-01-27 1.390%88,000 16,981 104,981 01-01-28 1.390%89,000 15,929 104,929 07-01-28 1.390%90,000 14,866 104,866 01-01-29 1.390%91,000 13,790 104,790 07-01-29 1.390%92,000 12,703 104,703 01-01-30 1.390%93,000 11,603 104,603 07-01-30 1.390%94,000 10,492 104,492 01-01-31 1.390%95,000 9,369 104,369 07-01-31 1.390%96,000 8,234 104,234 01-01-32 1.390%97,000 7,086 104,086 07-01-32 1.390%98,000 5,927 103,927 01-01-33 1.390%99,000 4,756 103,756 07-01-33 1.390%100,000 3,573 103,573 01-01-34 1.390%102,000 2,378 104,378 07-01-34 1.390%97,000 1,159 98,159 1.390%1,763,000$ 217,048$ 1,980,048$ 294 DEBT SERVICE Schedule of Requirements STATE REVOLVING FUND DIRECT LOAN Issue 2013B Period Interest Principal Interest Total Ending Rate Due (2)Due (1)Payments 07-01-25 1.390%920,000$ 231,770$ 1,151,770$ 01-01-26 1.390%930,000 220,776 1,150,776 07-01-26 1.390%941,000 209,663 1,150,663 01-01-27 1.390%952,000 198,418 1,150,418 07-01-27 1.390%962,000 187,041 1,149,041 01-01-28 1.390%973,000 175,547 1,148,547 07-01-28 1.390%985,000 163,918 1,148,918 01-01-29 1.390%996,000 152,147 1,148,147 07-01-29 1.390%1,007,000 140,245 1,147,245 01-01-30 1.390%1,019,000 128,212 1,147,212 07-01-30 1.390%1,030,000 116,035 1,146,035 01-01-31 1.390%1,042,000 103,726 1,145,726 07-01-31 1.390%1,054,000 91,274 1,145,274 01-01-32 1.390%1,066,000 78,679 1,144,679 07-01-32 1.390%1,078,000 65,940 1,143,940 01-01-33 1.390%1,091,000 53,058 1,144,058 07-01-33 1.390%1,103,000 40,021 1,143,021 01-01-34 1.390%1,116,000 26,840 1,142,840 07-01-34 1.390%1,130,000 13,504 1,143,504 1.390%19,395,000$ 2,396,813$ 21,791,813$ 295 DEBT SERVICE Schedule of Requirements WATER SYSTEM REFUNDING REVENUE BONDS Issue 2019 Period Interest Principal Interest Total Ending Rate Due Due Payments 07-01-25 -$ 90,275$ 90,275$ 01-01-26 4.000%710,000 90,275 800,275 07-01-26 76,075 76,075 01-01-27 4.000%740,000 76,075 816,075 07-01-27 61,275 61,275 01-01-28 3.000%770,000 61,275 831,275 07-01-28 49,725 49,725 01-01-29 3.000%795,000 49,725 844,725 07-01-29 37,800 37,800 01-01-30 3.000%815,000 37,800 852,800 07-01-30 25,575 25,575 01-01-31 3.000%840,000 25,575 865,575 07-01-31 12,975 12,975 01-01-32 3.000%865,000 12,975 877,975 3.302%5,535,000$ 707,400$ 6,242,400$ 296 DEBT SERVICE Schedule of Requirements SPECIAL OBLIGATION REFUNDING AND IMPROVEMENT BONDS 2016 Issue Period Interest Principal Interest Total Ending Rate Due Due Payments 12-01-25 -$ 171,559$ 171,559$ 06-01-26 2.000%1,460,000 171,559 1,631,559 12-01-26 156,959 156,959 06-01-27 2.125%1,505,000 156,959 1,661,959 12-01-27 140,969 140,969 06-01-28 3.000%1,550,000 140,969 1,690,969 12-01-28 117,719 117,719 06-01-29 4.000%1,625,000 117,719 1,742,719 12-01-29 85,219 85,219 06-01-30 4.000%1,715,000 85,219 1,800,219 12-01-30 50,919 50,919 06-01-31 3.000%1,190,000 50,919 1,240,919 12-01-31 33,069 33,069 06-01-32 3.000%430,000 33,069 463,069 12-01-32 26,619 26,619 06-01-33 3.000%450,000 26,619 476,619 12-01-33 19,869 19,869 06-01-34 3.000%470,000 19,869 489,869 12-01-34 12,819 12,819 06-01-35 3.000%490,000 12,819 502,819 12-01-35 5,469 5,469 06-01-36 3.125%350,000 5,469 355,469 2.959%11,235,000$ 1,642,378$ 12,877,378$ 297 DEBT SERVICE Schedule of Requirements SPECIAL OBLIGATION REFUNDING AND IMPROVEMENT BONDS 2018 Issue Period Interest Principal Interest Total Ending Rate Due Due Payments 12-01-25 -$ 148,805$ 148,805$ 06-01-26 148,805 148,805 12-01-26 148,805 148,805 06-01-27 148,805 148,805 12-01-27 148,805 148,805 06-01-28 148,805 148,805 12-01-28 148,805 148,805 06-01-29 148,805 148,805 12-01-29 148,805 148,805 06-01-30 148,805 148,805 12-01-30 148,805 148,805 06-01-31 3.300%1,755,000 148,805 1,903,805 12-01-31 119,848 119,848 06-01-32 3.400%2,460,000 119,848 2,579,848 12-01-32 78,028 78,028 06-01-33 3.450%2,540,000 78,028 2,618,028 12-01-33 34,213 34,213 06-01-34 3.500%1,955,000 34,213 1,989,213 3.423%8,710,000$ 2,249,838$ 10,959,838$ 298 DEBT SERVICE Schedule of Requirements SPECIAL OBLIGATION REFUNDING AND IMPROVEMENT BONDS 2020 Issue Period Interest Principal Principal Interest Total Ending Rate Disbursed Due Due (1)Payments 12-01-25 2.460%1,225,000$ 167,834$ 1,392,834$ 06-01-26 152,766 152,766 12-01-26 2.460%1,255,000 152,766 1,407,766 06-01-27 137,330 137,330 12-01-27 2.460%1,280,000 137,330 1,417,330 06-01-28 121,586 121,586 12-01-28 2.460%1,310,000 121,586 1,431,586 06-01-29 105,473 105,473 12-01-29 2.460%1,345,000 105,473 1,450,473 06-01-30 88,929 88,929 12-01-30 2.460%1,380,000 88,929 1,468,929 06-01-31 71,955 71,955 12-01-31 2.460%1,410,000 71,955 1,481,955 06-01-32 54,612 54,612 12-01-32 2.460%1,445,000 54,612 1,499,612 06-01-33 36,839 36,839 12-01-33 2.460%1,480,000 36,839 1,516,839 06-01-34 18,635 18,635 12-01-34 2.460%1,515,000 18,635 1,533,635 2.460%-$ 13,645,000$ 1,744,084$ 15,389,084$ 299 DEBT SERVICE Schedule of Requirements SPECIAL OBLIGATION REFUNDING AND IMPROVEMENT BONDS 2020 Issue Period Interest Principal Principal Interest Total Ending Rate Disbursed Due Due (1)Payments 12-01-25 2.460%1,225,000$ 167,834$ 1,392,834$ 06-01-26 152,766 152,766 12-01-26 2.460%1,255,000 152,766 1,407,766 06-01-27 137,330 137,330 12-01-27 2.460%1,280,000 137,330 1,417,330 06-01-28 121,586 121,586 12-01-28 2.460%1,310,000 121,586 1,431,586 06-01-29 105,473 105,473 12-01-29 2.460%1,345,000 105,473 1,450,473 06-01-30 88,929 88,929 12-01-30 2.460%1,380,000 88,929 1,468,929 06-01-31 71,955 71,955 12-01-31 2.460%1,410,000 71,955 1,481,955 06-01-32 54,612 54,612 12-01-32 2.460%1,445,000 54,612 1,499,612 06-01-33 36,839 36,839 12-01-33 2.460%1,480,000 36,839 1,516,839 06-01-34 18,635 18,635 12-01-34 2.460%1,515,000 18,635 1,533,635 2.460%-$ 13,645,000$ 1,744,084$ 15,389,084$ 300 ______________________________________________________________________________ TAX RATE/ ASSESSED VALUATION 301 TAX RATE ANALYSIS* Fiscal General Library Health 65 Parks &1984 Bldg.Total Business Year Fund Fund Fund Airport Recreation Bonds Levy District 1963-64 0.8700 0.1300 0.0700 0.06 0.17 1.3000 1964-65 0.8700 0.1400 0.0600 0.05 0.17 1.2900 1965-66 0.8700 0.2000 0.0600 0.19 0.17 1.4900 1966-67 0.8700 0.2000 0.0600 0.19 0.17 1.4900 1967-68 0.8700 0.2000 0.0600 0.19 0.13 1.4500 1968-69 0.9600 0.2000 0.0600 0.19 1.4100 1969-70 0.9600 0.2000 0.0600 0.19 1.4100 1970-71 0.5000 0.2000 0.0600 0.19 0.9500 1971-72 0.5000 0.2000 0.0600 0.09 0.8500 1972-73 0.5000 0.2000 0.0600 0.09 0.8500 1973-74 0.5000 0.2000 0.0600 0.08 0.8400 1974-75 0.4400 0.1800 0.0500 0.07 0.7400 1975-76 0.4400 0.2000 0.0500 0.07 0.7600 1976-77 0.4300 0.2000 0.0600 0.05 0.7400 1977-78 0.4200 0.2000 0.0700 0.05 0.7400 1978-79 0.4200 0.2000 0.0700 0.05 0.7400 1979-80 0.4200 0.2000 0.0700 0.05 0.7400 1980-81 0.4200 0.2000 0.0700 0.05 0.7400 1981-82 0.4200 0.2000 0.0500 0.05 0.7200 1982-83 0.4200 0.2000 0.0500 0.05 0.7200 1983-84 0.4200 0.2000 0.0500 0.05 0.7200 1984-85 0.4200 0.2000 0.0500 0.05 0.7200 0.8500 1985-86 0.3000 0.1400 0.0400 0.4800 0.8500 1986-87 0.3000 0.1400 0.0400 0.10 0.5800 0.8500 1987-88 0.3000 0.1400 0.0400 0.10 0.5800 0.8500 1988-89 0.3000 0.1400 0.0400 0.10 0.5800 0.8500 1989-90 0.3000 0.1400 0.0400 0.10 0.5800 0.7700 1990-91 0.3000 0.1400 0.0400 0.10 0.5800 0.7700 1991-92 0.3000 0.1400 0.0400 0.10 0.5800 0.8000 1992-93 0.3100 0.1500 0.0400 0.10 0.6000 0.8000 1993-94 0.3200 0.1600 0.0500 0.10 0.6300 0.8000 1994-95 0.3200 0.1600 0.0500 0.10 0.6300 0.8000 1995-96 0.3200 0.1600 0.0500 0.10 0.6300 0.8000 1996-97 0.3300 0.1700 0.0600 0.10 0.6600 0.8000 1997-98 0.3200 0.1700 0.0600 0.10 0.6500 0.7900 1998-99 0.3200 0.1700 0.0600 0.10 0.6500 0.7900 1999-00 0.3200 0.1700 0.0600 0.10 0.6500 0.7900 2000-01 0.3200 0.1700 0.0600 0.10 0.6500 0.7900 2001-02 0.3128 0.1664 0.0586 0.10 0.6378 0.7838 2002-03 0.3135 0.1665 0.0587 0.10 0.6387 0.7793 2003-04 0.3135 0.1665 0.0587 0.10 0.6387 0.7605 2004-05 0.3135 0.1665 0.0587 0.5387 0.7576 2005-06 0.3135 0.1665 0.0587 0.5387 0.7576 2006-07 0.3135 0.1665 0.0587 0.5387 0.7576 2007-08 0.2991 0.3090 0.0560 0.6641 0.6763 2008-09 0.3030 0.3118 0.0567 0.6715 0.6763 2009-10 0.3004 0.3095 0.0562 0.6661 0.6708 2010-11 0.3018 0.3112 0.0565 0.6695 0.6708 2011-12 0.3018 0.3112 0.0565 0.6695 0.6708 2012-13 0.3027 0.3132 0.0567 0.6726 0.6734 2013-14 0.3027 0.3132 0.0567 0.6726 0.6738 2014-15 0.3027 0.3132 0.0567 0.6726 0.6869 2015-16 0.3027 0.3132 0.0567 0.6726 0.6866 2016-17 0.3037 0.3141 0.0569 0.6747 0.6699 2017-18 0.3033 0.3141 0.0568 0.6742 0.7076 2018-19 0.3037 0.3143 0.0569 0.6749 0.7076 2019-20 0.3044 0.3152 0.0570 0.6766 0.7076 2020-21 0.3044 0.3152 0.0570 0.6766 0.7076 2021-22 0.3057 0.3158 0.0573 0.6788 0.6789 2022-23 0.3057 0.3158 0.0573 0.6788 0.6789 2023-24 0.3042 0.3146 0.0570 0.6758 0.6789 2024-25 0.3067 0.3181 0.0575 0.6823 0.7283 * All tax rates are presented per $100 of assessed valuation. 302 Fiscal Real Personal Merchants &R. R. &Percent of Year Estate Property Manufacturing Utilities Total Change 1964-65 $32,223,860 $6,202,220 $3,505,020 $1,392,456 $43,323,556 1965-66 34,412,340 6,649,080 3,640,340 1,505,642 46,207,402 6.7% 1966-67 35,604,340 7,332,440 3,715,960 1,753,515 48,406,255 4.8% 1967-68 38,355,900 8,082,200 3,832,540 2,031,867 52,302,507 8.0% 1968-69 42,186,000 8,237,220 4,198,580 2,224,729 56,846,529 8.7% 1969-70 43,981,400 8,668,680 4,102,600 2,441,012 59,193,692 4.1% 1970-71 45,439,880 8,863,100 4,274,420 2,626,754 61,204,154 3.4% 1971-72 47,000,480 9,786,720 4,345,800 2,783,860 63,916,860 4.4% 1972-73 50,059,300 9,764,480 4,619,500 2,930,205 67,373,485 5.4% 1973-74 54,712,920 10,686,700 5,286,160 3,110,970 73,796,750 9.5% 1974-75 63,400,200 11,756,920 5,874,980 3,474,335 84,506,435 14.5% 1975-76 65,330,200 11,923,720 6,057,040 4,068,333 87,379,293 3.4% 1976-77 68,883,290 11,810,410 6,305,540 4,235,363 91,234,603 4.4% 1977-78 73,046,700 10,338,290 6,491,940 4,340,871 94,217,801 3.3% 1978-79 78,801,900 12,395,315 6,679,400 5,006,308 102,882,923 9.2% 1979-80 80,342,400 13,123,035 6,684,900 4,880,684 105,031,019 2.1% 1980-81 84,762,810 13,660,940 6,651,520 5,412,522 110,487,792 5.2% 1981-82 98,001,550 13,749,508 6,764,940 5,330,614 123,846,612 12.1% 1982-83 98,615,210 13,389,800 12,915,080 5,421,885 130,341,975 5.2% 1983-84 100,419,370 14,837,940 12,608,280 4,198,382 132,063,972 1.3% 1984-85 99,992,640 13,586,410 13,048,370 13,844,701 140,472,121 6.4% 1985-86 156,607,540 28,628,085 19,026,515 204,262,140 45.4% 1986-87 161,046,740 29,644,440 20,464,762 211,155,942 3.4% 1987-88 165,181,180 29,852,921 20,611,933 215,646,034 2.1% 1988-89 169,915,310 30,499,772 20,331,289 220,746,371 2.4% 1989-90 177,974,550 32,833,840 20,697,281 231,505,671 4.9% 1990-91 181,481,140 32,995,384 20,683,803 235,160,327 1.6% 1991-92 184,638,910 40,378,970 21,491,906 246,509,786 4.8% 1992-93 188,852,960 42,109,675 22,146,745 253,109,380 2.7% 1993-94 195,809,200 45,126,875 17,950,900 258,886,975 2.3% 1994-95 203,600,210 51,733,340 19,113,775 274,447,325 6.0% 1995-96 208,809,260 61,421,730 18,527,925 288,758,915 5.2% 1996-97 215,300,380 69,259,255 19,044,414 303,604,049 5.1% 1997-98 245,894,550 72,237,580 19,406,348 337,538,478 11.2% 1998-99 251,356,660 74,549,645 19,905,580 345,811,885 2.5% 1999-00 260,802,360 77,883,292 20,345,362 359,031,014 3.8% 2000-01 269,016,020 85,006,163 21,291,449 375,313,632 4.5% 2001-02 296,023,850 87,066,979 22,577,736 405,668,565 8.1% 2002-03 302,459,240 86,673,333 21,998,931 411,131,504 1.3% 2003-04 314,074,280 82,030,473 21,820,611 417,925,364 1.7% 2004-05 321,044,100 80,569,040 23,284,355 424,897,495 1.7% 2005-06 346,656,300 85,331,600 15,302,627 447,290,527 5.3% 2006-07 361,998,920 94,755,320 15,006,408 471,760,648 5.5% 2007-08 408,385,280 97,850,863 15,766,380 522,002,523 10.6% 2008-09 421,542,710 90,205,672 15,241,138 526,989,520 1.0% 2009-10 432,056,440 90,443,151 16,382,003 538,881,594 2.3% 2010-11 436,383,490 88,756,143 17,016,310 542,155,943 0.6% 2011-12 441,787,760 86,786,204 18,075,415 546,649,379 0.8% 2012-13 444,515,940 89,254,739 18,277,472 552,048,151 1.0% 2013-14 464,088,030 104,466,758 18,422,026 586,976,814 6.3% 2014-15 473,052,490 109,377,874 19,401,222 601,831,586 2.5% 2015-16 478,128,650 118,311,608 21,179,053 617,619,311 2.6% 2016-17 484,614,340 115,659,020 21,212,084 621,485,444 0.6% 2017-18 503,024,280 116,243,334 21,608,170 640,875,784 3.1% 2018-19 511,342,160 121,991,825 21,397,543 654,731,528 2.2% 2019-20 522,707,860 129,804,030 24,755,247 677,267,137 3.4% 2020-21 527,243,460 129,844,065 25,641,162 682,728,687 0.8% 2021-22 539,982,410 141,212,089 28,234,462 709,428,961 3.9% 2022-23 555,875,130 164,173,099 27,456,637 747,504,866 5.4% 2023-24 605,065,160 172,097,460 29,475,291 806,637,911 13.7% 2024-25 621,095,260 168,569,441 30,704,557 820,369,258 9.7% Average Change 5.4% 5 Year Average Change 6.2% ASSESSED VALUE OF TAXABLE PROPERTY 303