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Home My WebLink About12-81 RESOLUTIONRESOLUTION NO. /a • A RESOLUTION APPROVING GENERAL FUND, PUBLIC WORKS FUND, AND AIRPORT OPERATION AND MAINTENANCE FUND BUDGETS FOR 1981. BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE CITY OF FAYETTEVILLE, ARKANSAS: That the Board of Directors hereby approves the 1981 General Fund, Public Works Fund and Airport Operation and Maintenance Fund budgets attached hereto marked Exhibit and made a part hereof. PASSED AND APPROVED this ,On.Q, day of M r dix.,a..% 1 Att'est1 4 1;75 a ___ ' City Gierk'r e Approved: Mayo 'L'A" , 1981. MICROFILMED i ANNUAL BUDGET CITY OF FAYETTEVILLE, ARKANSAS 1981 Adopted February 2, 1981 John Todd Paul R. Noland Ron Bumpass Ann Henry Ernest Lancaster Richard P. Osborne Frank Sharp BOARD OF DIRECTORS Donald L. Grimes. City Manager Scott C. Linebaugh Finance Director EXHIBIT, A Mayor Assistant Mayor Director Director Director Director Director • TABLE OF CONTENTS GENERAL -AIRPORT -PUBLIC WORKS 1981 Budget GENERAL FUND Projected Fund Balance Statement of Revenues and Expenses Revenue Detail and Narrative Expenditure Summary PAGE 1 2 3 7 GENERAL FUND EXPENDITURE DETAIL Administration 8 Administration -Building Maintenance Division 9 Legal Department -Prosecutor Division 10 Legal Department -City Attorney Division 11 Municipal Court 12 Finance Department -Accounting and Administration Div. 13 Finance Department -City Clerk Division 16 Finance Department -Data Processing Division 17 Finance Department-Purchasing/Budget Division 18 Finance Department -License Enforcement Division 19 Traffic and Parking Control 20 Police 21 Fire 23 Inspection/Planning Department -Inspection Division 25 Inspection/Planning Department -Planning Division 26 Parks and Recreation Department 27 Parks and Recreation Department -Swimming Pool Division 29 Miscellaneous .30 AIRPORT FUND Revenue and Expenditure Detail 31 AIRPORT OPERATIONS AND MAINTENANCE FUND Revenue and Expenditure Detail 32 Airport Revenue Bond Fund and Airport Depreciation Fund 34 PUBLIC WORKS FUND Revenues and Projected Fund Balance 35 Major Objects Summary 36 Street Department Expenditure Detail 37 Shop Department 41 CITY OF FAYETTEVILLE, ARKANSAS 1981 GENERAL FUND PROJECTED FUND BALANCE January 1, 1980 Fund Balance per audit Add: Estimated Revenue, 1980 Total Estimated Resources, 1980 Deduct: Estimated Expenditures 1980 Estimated Balance, December 31, 1980 Add: Estimated Revenue, 1981 Total Estimated Resources, 1981 Deduct: Net Estimated Expenditures 1981 Estimated Balance, December 31, 1981 $1,322,134 3,285,717 4,607,851 2 219,031 2,388,820 2,916,679 5,305,499 3,268,001* $2,037,498 *This includes $380,000 as an expenditure for City Hall remodeling. This money was transferred into fund balance last year. **This balance has outstanding loans as follows: Airport CEC CDS W&S Total $ 663,212 416,300 23,600 70,363 $1!173,475 CITY OF FAYETTEVILLE, ARKANSAS GENERAL FUND STATEMENT OF REVENUES AND EXPENSES REVENUE Taxes License and Permits Intergovernmental Revenue Charges for Service Fines and Forfeitures Miscellaneous Revenue Total Revenue EXPENSE Personnel Salaries Materials and Supplies Contractural Services Capital Outlay Total Expenses Less Revenue Sharing Applied to salaries Total Net Expenses 1980 Estimated $1,049,900 225,940 1,150,890 501,087 231,400 126,500 Projected 1981 $1,067,000 242,300 610,690 569,689 230,000 197,000 3,285,717 2,916,679 2,034,607 65,254- 755,544 44,613' 2,900,018 ( 680 987) 2,219,031 Net Gain or (Loss) $1,066,686 *In 1980 we transferred S1,087,077 a revenue and $680,987 as payment of the General Fund salaries from revenue. 2,206,693 73,439 879,284 514,675 3,674,091 ( 406,090) 3,268,001 ri Increase (Decrease) $ 17,100 16,360 (540,200): 68,602 ( 1,400) 70,500 (369,038) 172,086 8,185 123,740 470,062 774,073 274,897 1,048,970 Percent 101.6% 107.2% 53.1% 113.7% 99.4% 155.75; 88.77% 108.5% 112.5% 114.4% 1153.6% 126.7% 59.6% 147.0% $( 351,322) 1,418,008* (132.9 )_ to General Fund from Revenue Sharing, $406,090 as of salaries. In 1981 we propose to pay $406,090 Revenue Sharing with no transfer to General Fund 2 'Account No. Description Property Taxes 302-0 General Property Taxes 303-0 Delinquent Property Taxes Total 305-1 305-2 305-3 305-4 305-5 305-6 Franchise. Taxes Swepco Southwestern Bell Arkansas Western Gas Warner Cable Ozarks Electric Co-op Transportation Companies Total Licenses and Permits 310 A coholic Beverage Licenses 311 Occupation Licenses 312 Trade Licenses 313 Building Permits 314 Electrical Permits 315 _ Plumbing and Gas Permits 317 Other Permits and Licenses Total Intergovernmental Revenue GENERAL FUND REVENUE DETAIL 1981 Budget 01-3 Actual 1979 $ 317,574 8,299 325,873 242,397 113,125 145,489 41,986 61,825 118' 504,940 50,445 73,160 1,396 49,039 11,686 21,851 8,713 216,290 320-3 CETA Grants ( 695) 320-4 Public Service and Safety Grants 45,630 321-2 Local Services Grants 7,591 322-1 State Turnback 549,638 323-1 Revenue Sharing -0- 325-1 Housing Authority (In -Lieu -of -Tax) 5,809 325-2 Other -0- 328-0 City Match for Grants -0- Total 607,973 Charges for Services 330-1 Administration Building Rent 330-2 Data Processing Charges 330-3 Cost Allocation 330-4 Sale of Publications 330-5 Planning Office Fees 330-6 Parking Meters -On Street 330-7 Parking Lots 330-8 Airport Security 330-9 Swimming Pool and Concession 331-2 Tennis Court Fees 331-5 Miscellaneous 339-5 Airport Revenue -Miscellaneous Total Fines and Forfeitures 340 Parking Fines 341 Court Fines Total Miscellaneous Revenue 350 Interest 355 Sale of Equipment 360 Miscellaneous Total Grand Total • 11,000 71,097 255,529 - 0- - 0- 8,274 - 0- - 0- 19,420 -0- -0- 37,675 402,995 12,465 189,943 202,408 72,940 17,780 ' 5,135 95,855 $ 2,456,334 1 7, 3 Estimated 1980 Budget 1981 $ 320,000 $ 350,000 8,300 8,500 328,300 358,500 290,000 148,000 162,000 46,500 75,000 100 721,600 60,000 76,560 680 50,000 13,000 21,000 4,700 225,940 -0- 7,000 - 0- 731,800 406,090 6,000 - 0- - 0- 260,000 148,000 170,000 55,000 75,000 500 708,500 61,000 81,000 500 58,000 14,000 23,000 •4,800 242,300 -0- -0- 15,000 589,490 -0- 6,200 -0- -0- 1,150,890 610 690 11,000 11,000 101,000 116,000 311,277 344,889 1,500 1,700 6,800 8,500 12,460 13,000 -0- -0- 33,000 48,100 23,300 25,000 750 1,500 -0- -0- -0- -0- 501,087 569,689 9,400 222,000- 231,400 101,000 500 25,000 126,500 10,000 220,000 230,000 171,000 10,000 16.000 197,000 $ 3 285.717 $ 2,916,679 1 1 1 '1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1\ GENERAL FUND REVENUES EXPLANATION Property Taxes Property taxes reflected in the General Fund Budget are based on 5 mills. The total city millage rate is 9 mills: Five mills for General Government, 1 mill Police Pension, 1 mill Fire Pension, and 2 mills 1978 G.O. Bond Fund for Parks and Library Improvements. Because of its importance to the financing of City government, below is a list- ing of the total millage rates, by year, for the City of Fayetteville. Source: Official records of the City Clerk, City of Fayetteville: Year. Total Millage 1909 7.0 1910-1911 6.5 1912-1925 7.5 1926-1933 10.0 1934-1935 12.5 1936-1940 11.5 1941 12.0 1942 14.0 1943-1946 12.0 1947-1957 14.0 1958 11.0 1959-1960 13.5 1961-1964 14.0 1965-1973 16.0 1974 11.0 1975 7.0 1976 7.0 1977 7.0 1978 7.0 1979 9.0 1980 9.0 1981 9.0 Local tax effort is one of the main components in'the computations of Revenue Sharing entitlement funds. In short, low tax effort = low revenue sharing entitlement: greater tax effort = larger revenue sharing. Franchise .Taxes 4 Southwestern E ectric Power Company - Resolution No. 4-68, passed and approved by the Board of Directors on January 29, 1968, amended the street rental charge (franchise tax) agreement between SWEPCO and the City dated December 29, 1944, to provide for a 3 1 percent tax on the "Company's gross revenues derived from the sale of electric power and energy to domestic and commercial customers within the City limits." A new agreement was adopted in 1976 to increase the tax to 4 percent and apply the rate to industrial customers. This agreement is for 10 years certain beginning July 1, 1976. Southwestern Bell Telephone Company - Ordinance No. 1583 amended ordinances numbered 1167, 223 and 1295 by increasing the amount of the franchise tax on South- western Be 1 from $17,000 annually established on April 9, 1962, to 525,000 annually established on January 1, 1968. Ordinance No. 1977 dated January 4, 1971, increased the franchise tax from 525,000 annually to 537,500. Ordinance No. -2257 increased this tax to S75,000 for 1976 with $18,750.00 to be paid over a 3 -year period and prescribed a 5100,000 annual tax to begin in 1977. The franchise tax for Southwestern Bell Tele- phone Company was increased by Ordinance No. 2531 on May 15, 1979 from 5100,000 to 5148,000 beginning January 1, 1980. The agreement may be terminated by the City or the Telephone Company as of the end of any year after giving sixty (60) days written notice of intention to terminate. Arkansas Western Gas Company - Franchise tax was increased from 2 percent of gross to 3 percent of gross sales of natural gas to domestic and commercial consumers within the City limits on January 1, 1968. Ordinance No. 2236 increased the tax rate to 4 percent. This agreement runs for 10 years certain from July 1, 1976. A 1 percent tax is applied to industrial customers. ? 5 GENERAL FUND REVENUES EXPLANATION - CONTINUED Trans -Video (Warner Cable) - Rate: Two percent of gross revenues derived from service and maintenance charges collected on services rendered within the corporate limits of the City commencing on January 8, 1963 and for the duration of the franchise period. Rate increase for Trans -Video (Warner Cable) was approved by the Board on August 11, 1971. The franchise rate remained at two percent. Reference: Ordinance 1808. The franchise tax was increased to four percent on June 21, 1977 to be in line with other utilities (Ordinance 2348). Ozarks Electric Cooperative - Rate: Three percent of gross sales of electrical power to domestic and commercial consumers within the corporate limits of the City. Rate established on January 1, 1968. Reference: Ordinance 1584. The tax rate was increased to 4 percent by Ordinance No. 2238. Also 1 percent is applied to industrial customers. This aggreement is for 10 years certain beginning July 1, 1976. Transportation Companies - License fee of $100 per year on one taxi company. Licenses and Permits Alcoholic Beverage Licenses - This category reflects taxes collected as payment for the privilege of selling alcoholic beverages. Retail sales, both on premise and package, determine amount of license tax. Also includes ABC Supplemental Tax which rate is 5 percent tax on gross revenue derived from selling mixed drinks and for the serving of beer and wine by private clubs only. Occupation Licenses - This category reflects a license tax on any person engaging in, carrying on, or following any trade, business, vocation, profession within the City of Fayetteville. Trade Licenses - represents licenses issued by the City for the privilege of carrying on certain types of trades or occupations such as plumbers, gas fitters, and electricians licenses. Electrical Permits and Plumbing and Gas Fitting Permits - These permits, like building permits, are issued by the Inspection Department to make electrical, plumbing and gas connections. Fees were increased in 1976 for these permits. Other Permits - Includes a variety of permits issued for the privilege of carrying on certain types of business such as bowling alleys, operating amuse- ment devices and several others. Intergovernmental Revenue Local Services Grant - Bikeways grant. State Turnback - The city is expected to receive approximately $16.30 per capita in 1981, based on the 1980 census which reflected a population of 36,846. The amount shown for.1980 is larger because of the "windfall" and "general improvement fund' turnbacks paid unexpectedly from the state. Revenue Sharing - In prior years revenue sharing has been shown as an income transfer. Starting in the later part of 1980, revenue sharing funds have been used to pay directly expenditures, such as salaries. Housing Authority In -Lieu -of -Tax - Represents payments from the Housing Authority to the City per an agreement between the City of Fayetteville, Fayetteville Public Schools and Washington County that revenue equivalent to what a tax would be if the facilities of the Housing Authority were on the tax roll would be paid to the City to help defray the cost of operations funded by the City at the Community Adult Center. This amount for 1978 is shown in current taxes. x,. • GENERAL FUND REVENUES EXPLANATION - CONTINUED Charges for Services Administration Building Rent - Represents rents paid to the General Fund by the Water and Sewer Department on space in the Administration Building. Data Process nq Charges - Represents charges to other funds for data processing support services. Cost Allocation Transfers - Reflects charges to other funds for services rendered by Admin'stration, Finance, Purchasing, and Legal Departments. This charge is based on 21.22 percent of the budgeted salaries. Airport Security - Reflects the transfer from airport operations for the policemen who work security of passengers. Swimming Pool Operat'ons - Revenue derived from sale of swimming pool tickets and concession sales. Fines and Penalties Parking Fines - Represents fines for overtime parking tickets. Court Fines - Represents fines levied for conviction of violations of State laws and City ordinances. 6 1981 GENERAL FUND EXPENDITURE• SU!M1ARY 0 1111 NI r- Ce) N CO CO M 04 MIN 0 Nb n rO 0 L OON 01 04.. C0 MOt O.-.i-ONOt ul cm tO co co 0 b 01 t(] 0 N Q t(] N.r—ON0l co a) t[1M 00 O L 01010 CO b WO N N 01 WN Ornb 0 n CO 04 1/40 b 'O MtO Cr) QMNQV LT 4-0140 00bMMM IN0 t0 C r-- N r 0 IN r-- N VI 10 Q N W O • aOJ r CO m X C1 w r w o 0 00 C00 tn0 0 0 0 014' 000 NO 0 LC/ I 1 1 1 0 I O M I Q CO O I 40 O I O 44 0000 •O - 0 • - -0 •O • P.. I i 1 1 i N i CV i Mtob I N 1 0 1.0 In W M CO M • N u a L 4- C ▪ > C L O W U N W tO C C r O L 111 eaL W ra O VI General Fund tO Q N MN Q Ot Ot NN OZ) CC) 01 ID Ot 4-r IOn OIn r N O LC) CO M O b In N N CO 01 t\ O- Q NNIOMLC/ LC) COOLC/ rOmOJOLC/ M0101 04 CV r O1rt.r Mb N. CV 1 In 49 4- CI00 000000000tH to0100 O OOtnO ObOONOLH N N MNO Q b n QQ N m to O male CO tnrmm -O N r N b R t\ b Q m N r Q N 0 W O1 m V CON Q b 0 0Q In LO N. n CO mC 03 toe b toe CO Q N N NN 69 m to Int 0 V NNt00101oO I� Q r M N r- CO M CO O N. tO tO VNNV Qtn r NN I O O Qn m OJ N r to b N CO I 0441 LO rb to b NMN4- r 40 rt0 > T W o O C C U C 4-3 +! 0 C L L W C cap+a0+ aE nn Cr J Y a. Cf M W U! C 4 VQL CO3 U 5- O C U J L U r VI r 010 VI I 0 d O J V 0 10 O Y U In 4- C O O N £ir-1Z al CTC C 0- L 0_Ur Si- 0CWC 0 'O C ✓ 01 q WOr rO1C 0, CI 0 C 1 1 Cl CD r L N 4I U 43 C to C r r V0 CL ro bIr-W U'r C•0r-r U C L CV - U al C N W r O rO •r C- m V U W .r W o. C Y r U W W Or r Q J . L -0 J Or Or r0 3.r Q CO -J J£Li- U00- J 1-6LI. rr 0-6Ni LCI b 0 ✓ I re 03 N OI C1 I b Lin 0 Q Ltr 0 O\ CO CO m O' m 01 01 0 1.0 0 10 0t0 O N Q CO 0 ;r. 7 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 10-001 Personnel Salaries Salaries and Wages Less Revenue Sharing General Fund Salaries 8 GENERAI FUND DETAIL ADMINISTRATION 01-4-40 Actual 1979 Estimated 1980 Budget 1981 $ 66,726 $ 72,000 $ 88,641 -0- 22,639 16,503 66,726. 49,361 72,138 Materials and Supplies 15-009 Office Supplies 4,920 4,500 5,200 15-010 Minor Equipment 186 200 200 Total 5,106 4,700 5,400 Contractual Services 20-040 Advertising 2,484 .1,200 2,000 20-044 Publications and Dues \ 9,694 4,000 5,250 20-048 Travel and Business Expense 6,600 4,000 6,000 20-051 Professional Services -0- 800 15,800 20-056 Rent Expense -0- -0- -0- 20-065 Insurance -Vehicles -0- -0- - .307 20-066 Insurance -Health -0- 1,500 1,960 20-068 Pension Contribution -Employer 2,763 3,250 4,186 20-069 Pension Contribution -Employee -0- -0- -0- 20-072 Social Security Taxes 3,515 4,414 5,960 20-081 Office Machine Maintenance 286 300 500 20-082 Radio Maintenance 71 25 100 20-083 Vehicle and Equipment Maintenance 1,654 1,200 1,400 20-100 Miscellaneous Expense 1,033 600 600 Total 28,100 21,289 44,063 99-000 Capital Outlay -0- -0- 1,500 10-001 20-051 99-000 Grand Total $ 99,932 $ 75,350 $ 123,101 PERSONNEL SCHEDULE Number of Employees Amount 198 1981 1980 1981 City Manager 1 1 $ 39 900 Assistant City Manager 1 1 24 143 Personnel Officer 0 1 14 234 Secretary to the City Manager 1 I 9 764 Overtime and Intern 1 1 600 Total 4 5 $74,623 $ 88 641 '.EXPLANATION The Office of Administration provides centralized administration, coordination, control, evaluation of municipal programs, and personnel recruitment, testing, record keeping and placement. Personnel Salaries --A new position of Personnel Officer was added to the administrative staff. Professional Services --A special census has been funded if needed for determination of the correct population in Fayetteville. Capital Outlay --Funds are provided for purchase of a limited memory typewriter for the Assistant City Manager. GENERAL FUND DETAIL ADMINISTRATION DEPARTMENT BUILDING MAINTENANCE DIVISION 01-4-69 9 Actual 1979 Estimated 1980 Budget 1981 Personnel Salaries 10-001 Salaries and Wages $ 56,058 $ 63,000 $ 45,759 Less Revenue Sharing -0- -0- -0- General Fund Salaries 56,058 63 000 45,759 Material and Supplies 15-009 Office Supplies 38 30 200 15-010 Minor Equipment 328 325 200 15-011 Cleaning Supplies -0- -0- -0- 15-012 Chemicals 2,350 1,000 1,200 15-025 Construction Materials -0- -0- -0- Total 2,716 1,355 1,600 Contractual Services 20-054 Contract Services -0- -0- -0- 20-063 Telephone Expenses -0- -0- 300 20-064 Utilities 3,547 1,600 1,500 20-065 Insurance -Vehicles and Buildings 66 -0- 100 20-066 Insurance -Health -0- -0- 1,567 20-067 Insurance -Self -0- -0- 500 20-068 Pension Contributions -Employer -0- -0- 2,688 20-069 Pension Contributions -Employee -0- -0- -0- 20-072 Social Security 3,436 3,900' 3,013 20-080 Buildings and Grounds Maintenance 19,912 10,200 12,000 20-082 Radio Maintenance 59 45 75 20-083 Vehicle and Equipment Maintenance 6,710 5,600 700 20-100 Miscellaneous Expense 311 50 100 Total 34,041 21,395 22,543 Grand Total $ 92,815 $ 85,750 $ 69,902 PERSONNEL SCHEDULE Number of Employees Amount 1980 1981 1980 1981 Building Maintenance Foreman 1 $ 15 085 General Maintenance Person 1 12 380 Light Equipment Operators 3 2* 5 395 Custodian 1 12,399 45 259 Overtime 500 Total $ 57,594 $ 45,759 *As of April 1, 1981 these operators will be transferred to the Street Department. EXPLANATION AND PERFORMANCE DATA The Building Maintenance Division of Administration is responsible for the general maintenance of all city buildings and structures. This department was reorganized from the old Building and Grounds Department with the Street Department taking over the R -0-W mowing. GENERAL FUND DETAIL LEGAL DEPARTMENT PROSECUTOR DIVISION 01-4-42 Personnel Salaries 10-001 paries and Wages Less Revenue Sharing General Fund Salaries Materials & Supplies 15-009 Office Supplies 15-010 Minor Equipment Total Contractual Services 20-040 Advertising 20-044 Publications and Dues 20-048 Travel and Training 20-049 Postage 20-051 Professional Services 20-055 Office Rent 20-063 Telephone Expense 20-066 Insurnace - Health 20-068 Pension Contribution - Employer 20-069 Pension Contribution - Employee 20-672 Social Security Taxes 20-081 Office Machine Maintenance 20-100 Miscellaneous Total Grand Total Municipal Prosecutor Secretary (Clerk V) Overtime Total Actual 1979 Estimated 1980 Budget 1981 13,293 $ 13,293 536 -0- 536 - 0- 149 - 0- 270 622 1,320 - 0- -0- -0- - 0- 2,356 - 0- 7 4,724 22,320 7,294 15,026 700 10 710 $ 24,703 4,467 20,236 700 700 -0- -0- 200 200 - 0- -0- 200 150 600 700 1,440 1,680 400 500 - 0- -0- -0- -0- -0- -0- 1,368 1,643 - 0- 100 150 150 4,358 5,123 $ 18,553 $ 20,094 $ 26,059 PERSONNEL SCHEDULE Number of Employees 1980 1981 1 1 2 Amount 1980 1981 1 1 -$22,izu $14,846 9,857 -0- $24,703 EXPLANATION• AND PERFORMANCE DATA The Municipal Prosectuor's Office is a subdivision of the legal department and as such presents cases before the Municipal Court, Juvenile Court, and cases on appeal from the Circuit Court. This office also handles phone calls and interviews with the citizens of Fayetteville concerning various legal problems. 10 • • 11 GENERAL FUND OFTAIL LEGAL DEPARTMENT CITY ATTORNEY DIVISION 01-4-43 Actual 1979 Estimated 1980 Budget 1981 Personnel Salaries 10-001 Salaries and Wages $ 15,780 $ 17,841 $ 19,804 10-004 Extra Services 3,012 7,000 7,000 Sub-Tota1 18,792 24,841 26,804 Less Revenue Sharing -0- 7,351 4,873 General Fund Salaries 18,792 17,490 21,931 Materials and Supplies 15-009 Office Supplies 341 400 400 15-010 Minor Equipment 979 50 50 Total - 1,320 450 450 Contractual Services 20-040 Advertising -0- -0- -0- 20-044 Publications and Dues 965 650 500 20-048 Travel and Training 60 300 600 20-051 Professional Services 8,520 10,600 10,600 20-063 Telephone Expense -0- -0- -0- 20-066 Insurance -Health -0- -0- 490 20-068 Pension Contribution -Employer 929 1,000 1,608 20-069 Pension Contribution -Employee -0- -0- -0- 20-072 Social Security Taxes 1,206 1,523 1,889 20-100 Miscellaneous Expense 92 50 150 Total 11,772 14,123 15,837 Grand Total $ 31,884 $ 32,063 $ 38,218 PERSONNEL SCHEDULE Number of Employees Amount 1980 1981 1980 1981 City Attorney 1 1 $ 19 804 Extra Legal Services 7 000 Total 1 1 $ 24,841 $ 26 804 EXPLANATION The City Attorney supervises all legal activities of the City and specifically acts as legal advisor to the City Board, City Manager, and all city departments, Boards and Commissions. The City Attorney also represents the City before Courts of Record. 20-051 Professional Services --Includes $800 per month for office rent and secretarial allowance for the City Attorney and $1,000 for litigation expenses. • 10-001 Personnel Salaries Salaries and Wages Less Revenue Sharing General Fund Salaries • GENERAL FUND DETAIL MUNICIPAL COURT 01-4-44 • 12 Actual 1979 Estimated 1980 Budget 1981 $ 17,479 $ 21,220 $ 25,348 -0- 5,899 4,467 17,479 15,321 20,881 Materials and Supplies 15-009 Office Supplies and Printing 801 1,250 2,400 15-010 Minor Equipment -0- -0- -0- Total 801 1,250 2,400 Contractual Services 20-052 Audit Expense -0- -0- 700 20-040 Advertising -0- -0- -0- 20-044 Publications and Dues 152 450 550 20-048 Travel and Training -0- 315 400 20-051 Professional Services 881 1,650 1,930 20-066 Insurance -Health -0- -0- 1,475 20-068 Pension Contribution -Employer -0- -0- 960 20-069 Pension Contribution -Employee -0- -0- -0- 20-072 Social Security 1,071 1,300 1,610 20-081 Office Machine Maintenance 232 205 300 20-100 Miscellaneous Expense 1,521 100 100 Total 3,857 4,020 8,025 4 Grand Total $ 22,137 $ 20,591 $ 31,306 PERSONNEL SCHEDULE Number of Employees Amount 1980 1981 1980 1981 Municipal Judge 1 1 $ 24,000 Court Clerk 1 1 9,590 Clerk I 2 2 17,106 Sub -Total $ 50,696 Overtime -0- Total $jl.ga0 $ 50,696 City Share - 1/2 $ 25,348 County Share - 1/2 $ 25,348 EXPLANATION AND PERFORMANCE DATA The Municipal Court processes misdemeanor violations of City Ordinances and State statutes and also serves as a small claims court. Washington County participates in the funding by paying one,half of the salaries and one half of the fringe benefits for the court personnel. 10-001 Salaries and Wages --The salary of the Municipal Judge is set by Act 712 of the 1975 General Assembly at $17,500. However, the General Assembly will be asked to change the salary to a range between $23,000 and $29,000 per year. When the law is enacted, the Municipal Judge's salary will be set, at $24,000 per year. GENERAL FUND DETAIL Finance Department Accounting and Administration Division 01-4-45 Personnel Salaries 10-001 Salaries and Wages $ 137,108 $ 163,190 $ 184,452 10-004 Extra Services -0- -0- -0- Less Revenue Sharing 54,400 34,924 General Fund Salaries 137,108 108,790 . 149,528 t' Actual 1979 Estimated 1980 Budget 1981 Materials and Supplies • 15-009 Office Supplies 5,337 5,000 6,000 15-010 Minor Equipment _ 375 75 200 Total 5,712 5,075 6,200 Contractual Services 20-052 Audit Expense 13,864 15,213 16,750 20-071 Unemployment Insurance Taxes 3,628 -0- 500 20-040 Advertising -0- -0- -0- 20-044 Publication and Dues 84 675 1,000 20-048 Travel and Training 1,237 2,200 4,000 20-049 Postage 862 1,010 500 20-051 Professional Services 2,111 -0- -0- 20-056 Rent Expense -0- -0- -0- 20-063 Telephone Expense 15,562 20,000 20,000 20-064 Utilities -0- 7,500 9,600 20-065 Insurance - Buildings and Vehicles 95,382 18,000 13,000 20-066 Insurance - Health -0- 52,700 7,500 20-067 Insurance - Self -0- 3,000 500 20-068 Pension Contribution - Employer 7,877 2,000 4,690 20-069 Pension Contribution - Employee -0- -0- -0- 20-070 Collection Expense -0- -0- -0- 20-072 Social Security Taxes 8,405 10,000 12,400 20-080 Buildings and GroundsMaintenance-0- -0- -0- 20-081 Office Machine Maintenance 833 700 800 20-083 Vehicle and Equipment Maintenance -0- 800 1,400 20-100 Miscellaneous Expense 1,910 2,500 3,000 Total 151,755 136,298 95,640 99-000 Capital -0- -0- 2,000 Grand Total $ 294,575 $ 250,163 $ 253,368 PERSONNEL SCHEDULE Number of Employees Amount 1980 1981 1980 1981 Finance Director 1 1 $ 26 940 Assistant Finance Director 1 1 22 108 Office Manager 1 1 15 108 Accountant I 2 2 25 415 Accounting Clerk 2 2 19 447 Clerk V 1 1 13 029 PBX Operator/Receptionist 1 1 8 306 Clerk I 3 3 23 740 Clerk III _ 2 2 18 630 Secretary (y) 0 li 4 729 Overtime and Contingency 7 000 Total --1-4- 14; $160,650 $184 452 EXPLANATION AND PERFORMANCE DATA See next sheet 13 IF • EXPLANATION AND PERFORMANCE DATA The Finance Department consists of seven major departments: Accounting and Administration, City Clerk, Customer Accounting and Collection (Water and Sewer), Data Processing, License Enforcement, Purchasing -Budgeting, and Ware- house Inventory. The Finance Department manages all fiscal affairs of the City including the followingactivities: maintaining the accounting system in compliance with generally accepted accounting principles; internal auditing; budget prepara- tion, documentation, analysis, and execution; property control; payroll; employee benefits; insurance administration; investments; revenue collection and public funds disbursement; financial reporting, analysis, and advisory services to management and the public; recording of all City public meetings and maintaining official City records; purchasing support and service to provide proper quality and quantity at the lowest cost; operating computer services to be responsive to the needs of the users; enforcement and collec- tion of City taxes; and the promotion of operational efficiency and adherence to management policy. The Finance Department's goal is to administer the fiscal affairs of the City in accordance with legal requirements and sound financial management practices for the purpose of maximizing our resources and providing fiscal support services to management, and other City departments and agencies. The Finance Department's 1980 achievements of special note are: 1. Implemented financial system for new airport construction and grants and CEC construation and funding; 2. Implemented proper accounting and filing for Revenue Sharing that will meet state and federal guidelines; 3. Revised water and sewer accounting and work order systems so that they are in compliance with the AWWA and National Council of Governmental Accounting. This revision now reflects cost properly as to operations, maintenance, and capital; 4. Begun revision of budgeting process to provide better input, analysis, and execution which holds each City Department more accountable; 5. Reorganized Finance Department so that it will operate more efficiently; 6. Improved staff performance by compiling a better employee performance and appraisal report and revising employee job descriptions which were years outdated; 7. Provided better benefits for all employees by improving City's pension and insurance plans 8. Set up a uniform accounting system by revising accounts and account numbers; 9. Started work on better internal control by improving such problems as W 8 S Shop's physical inventory; 10. Set up better cash flow by improving budgeting, accounting, and investment methods; 11. Acquired new computer and telephone system to provide all City employees better efficiency. 1 14 • • • Finance Department Narrative (Continued) Page 2 The Finance Department's 1981 objectives of special note are: 1. To provide better accounting organization and planning to cut audit costs; 2. To rework insurance to a risk management system by analyzing the needs, determining the amount of self-insurance feasible and bidding; 3. Computerizing the fund management system to provide better and faster management information; 4. Revising the budget process further so that each department reflects its actual costs. Provide better budget analysis, forecasting, and monitoring so that the budget becomes manage- ment's most important tool; 5. To change the entire accounting system to the accrual basis for recording revenues when earned and expenditures when they are incurred. This will also provide better uniformity with the audit figures; 6. Establish better internal control to safeguard our assets and inventory and to end our theft problems; 7. Establish an encumbrance system to eliminate any double payments and reflect City's true financial position; 8. To accelerate amount of license enforcement to maximize the collection of revenues for fairer taxation; 9. To improve central purchasing methods for lowest possible cost and better accountability; 10. To provide better property control by defining assets in the fixed asset group and properly tagging them. 20-065 Insurance --starting in 1981 insurance costs are apportioned out to actual users. 20-068 Pension Contributions --starting in 1981 pension costs are split per departments. In 1980 and before this department carried the entire cost of the plans. 99-000 Capital --for the purchase of desk, chair, calculator and filing cabinet. 15 GENERAL FUND DETAIL Finance Department City Clerk Division 01-4-41 Personnel Salaries 10-001 Salaries and J�ages Less Revenue Sharing General Fund Salaries Materials and Supplies 15-009 Office Supplies 15-101 Minor Equipment Total Contractual Services 20-040 Advertising 20-045 Publication & Dues 20-046 Codification 20-048 Travel and Training 20-066 Insurance - Health 20-068 Pension Contribution - Employer 20-069 Pension Contribution - Employee 20-072 Social Security 20-073 Recording Fees 20-074 Election Costs 20-081 Office Machine Maintenance 20-100 Miscellaneous Expense Total Grand Total City Clerk Microfilmer Overtime Total Actual 1979 Estimated 1980 $ 17,005 $ 19,500 -0- 6,025 X7,005 13,475 3,106 -0- 3,106 4,768 789 1,168 629 - 0- - 0- - 0- 1,043 1,003 -0- 150 228 Budget 1981 2,900 -0- 2,900 3,700 2 4,900 60 -0- 490 - 0- 1,200 200 - 0- 150 250 9,778 10,952 $ 29,889 $ 27,327 PERSONNEL SCHEDULE Number of Employees 1980 1981 1 1 1 1 20,673 4,061 16,612 3,400 950 4,350 3,700 75 5,000 200 981 514 -0- 1,375 1,000 2,250 150 150 15,395 $ 36,357 Amount 1980 $19,667 EXPLANATION AND PERFORMANCE DATA The City Clerk serves as the City's official recorder for public acts as the custodian for city records, and provides assistance relat filing of petitions, contracts, and other legal documents. The City performs as the secretary for the Finance Department. • 1981 $11 106 8 567 1 000 $20 673 meetings, ive to the Clerk also 16 • • GENERAL FUND DETAIL FINANCE DEPARTMENT DATA PROCESSING DIVISION 01-4-47 Actual 1979 Estimated 1980 Budget 1981 Personnel Salaries 10-001 Salaries and Wages $ 33,194 $ 46,000 $ 54,645 Less Revenue Sharing -0- 17,586 12,183 General Fund Salaries 33,194 28,414 42,462 15-009 15-010 Materials and Supplies Office Supplies and Printing Minor Equipment Total 6,271 -0- 6,271 6,000 7,500 -0- -0- 6,000 7,500 Contractual Services 20-040 Advertising -0- -0- -0- 20-044 Publications and Dues 68 118 200 20-048 Travel and Training 125 800 3,000 20-051 Professional Services -0- 8,500 3,000 20-054 Contract Services -0- -0- -0- 20-055 Office Rent 3,538 3,100 4,000 20-057 Computer Lease 47,665 50,000 60,000 20-063 Telephone -0- -0- -0- 20-065 Insurance -Vehicles and Buildings -0- -0- -0- 20-066 Insurance -Health -0- -0- 1,470 20-067 Insurance -Self -0- -0- -0- 20-068 Pension Contribution -Employer -0- 600 1,958 20-069 Pension Contribution -Employee -0- -0- -0- 20-072 Social Security 2,035 2,850 4,365 20-081 Office Machine Maintenance -0- 100 200 20-083 Vehicle and Machine Maintenance 346 700 -0- 20-100 Miscellaneous Expense 111 150 200 Total 53,888 66,918 78,393 93-000 Capital -0- -0- 2,000 Grand Total $ 93,353 $ 101,332 $ 130 355 17 PERSONNEL SCHEDULE Number of Employees Amount 1980 1981 19.60 1981 Data Processing Supervisor 1 1 $ 21 569 Proarammer/Operator 1 1 15 007 Input 2 1 11 069 Part -Time Input 1 1 4 000 Overtime 3,000 Total $ 60,213 $ 54, u45 EXPLANATION AND PERFORMANCE DATA The Data Processing Division of Finance is responsible for developing systems, programming, and operational support for various City activities such as utility billing, fund management, and numerous departmental applications to be developed in the future. The Data Processing Division charges user departments for information processing on a wall clock hour basis. 99-000 Capital --Miscellaneous capital items needed for the operation of the department.