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Home My WebLink About13A-90 RESOLUTIONRESOLUTION NO. 13A-90 A RESOLUTION APPROVING THE 1990 BUDGET FOR THE CITY OF FAYETTEVILLE, ARKANSAS. BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE CITY OF FAYETTEVILLE, ARKANSAS: Section 1.• The Board of Directors hereby approves the Proposed 1990 Budget with listed changes attached hereto marked Exhibit "A" and made a part hereof. PASSED AND APPROVED this 29th day of January, 1990. APPROVED ATTEST By: City Cl k By: Mayor CERTIFICATE OF RECORD State of Arkansas City of Fayetteville 1, Sondra Smith, City CledWTreasurer for the City d Fayetteville, do hereby certify that the foregoing instrument is a true 4nd Correct copy d me original a.3* -90 m.. in my Om on the An.d day cit Witness my land and seal tnis&$Q ay d. ,t mymelar VI 111 FAYETTEVILLE CITY CLERK 1990 ANNUAL BUDGET City of Fayetteville BOARD OF DIRECTORS William V. Martin, Mayor Fred Vorsanger, Assistant Mayor Ernest Lancaster Russ Kelly • Paul Marinoni, Jr. Shell Spivey Michael Green Acting Asst. Administrative City Manager Services Director Scott C. Linebaugh Kevin D. Crosson Budget Coordinator Judy Huffaker 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Awurd PRESENTED TO City of Fayetteville, Arkansas For the Fiscal Year Beginning January 1, 1989 Executive Director The Government Finance Officers Association of the United States and Canada (GFOA) presented an award for Distinguished Budget Presentation to the City of Fayetteville, Arkansas for its annual budget for the fiscal year beginning 1989. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a communications medium. The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. CITY OF FAYETTEVILLE. ARKANSAS TABLE OF CONTENTS INTRODUCTION PAGE Acting City Manager's Transmittal Letter I-V BoardResolution �.v{Budge- \7T olt. 6A Appr :1*y 1990 $2.y _ ... Combined Statement - Governmental Fund Types VII Combined Statement - Proprietary Fund Types X Getting to Know Our City XIII City organizational Structure XIV Budget Philosophy XV Budget Process XVI Budget Process Flow Chart XVIII Budget Document XIX Procedures to Adjust the Approved Budget XXI Personnel Variation Summary XXIII Where the Money Comes and Goes for 1990 XXIV Fund Equity - All Fund Types XXV Revenues and Expenses - All Fund Types XXVI Governmental Revenues By Source XXVII User Fees By Service XXVIII Major Fund Expenditures XXIX BUDGET SUMMARY General Administration Department 1 Administrative Services Department 8 Police Department 21 Fire Department 23 Planning Management Department 25 Public Works Department 31 FUND SUMMARY GOVERNMENTAL FUNDS How to Read the Fund Summaries 45 General Fund: Revenue & Expenditure Summary 47 Comparative Budget Summary 48 Revenue Detail 51 1990 Expenditure Summary 54 SPECIAL REVENUE FUNDS Street Fund: Revenue & Expenditure Summary 58 Comparative Budget Summary 59 Revenue Detail 60 1990 Expenditure Summary 61 Advertising and Promotion Fund: Revenue and Expenditure Summary 62 Off Street Parking Fund: Revenue and Expenditure Summary 63 Community Development Block Grant Program• Revenue and Expenditure Summary 64 Economic Development Fund: Revenue and Expenditure Summary 66 Drug Law Enforcement Fund: Revenue and Expenditure Summary 68 DEBT SERVICE FUNDS Arts Center Bond Fund: Revenue and Expenditure Smeary 70 Sales Tax Bond Fund: Revenue and Expenditure Summary 71 Sewer Sales Tax Bond Fund: Revenue and Expenditure Summary 72 CAPITAL PROJECTS FUNDS Arts Center Project Fund: Revenue and Expenditure Summary 73 Replacement Fund: Revenue and Expenditure Summary 74 Capital Improvement Construction Fund: Revenue and Expenditure Summary 75 Sewer Plant Construction Fund: Revenue and Expenditure Summary 77 Sales Tax Construction Fund: Revenue and Expenditure Summary 79 ENTERPRISE FUNDS Industrial Park Fund: Revenue and Expenditure Summary 80 Water and Sewer Fund: Revenue & Expenditure Summary 81 Comparative Budget Summary 82 Revenue Detail 83 Expenditure Summary 84 Sanitation Fund: Revenue and Expenditure Summary 85 Airport Fund: Revenue and Expenditure Summary 89 C.E.C. and Parking Facility Fund: Revenue and Expenditure Summary 93 FIDUCIARY FUNDS Police Pension Fund: Revenue and Expenditure Summary 94 Fire Pension Fund: Revenue and Expenditure Summary 96 Municipal Judge Retirement Fund: Revenue and Expenditure Summary 97 INTERNAL SERVICE FUNDS Shop Fund: Revenue and Expenditure Summary 98 Planning Management Fund: Revenue and Expenditure Summary 100 City Maintenance Fund: Revenue and Expenditure Summary 103 Public Works Management Fund: Comparative Budget Summary 104 1990 Proposed Expenditure Summary 105 DEBT POSITION Narrative 106 Legal Debt Margin 108 Schedule of Proposed Bonds Outstanding 109 GENERAL ADMINIGTRATION DEPARTMENT General Administration Narrative 110 1989 Estimated Vs. 1990 Proposed Budget 111 1989 Budgeted Vs. 1990 Proposed Budget 112 Program Summary 113 Personnel Summary 114 City Manager 115 City Attorney - Legal 118 City Prosecutor - Municipal Court Cases 121 City Prosecutor - Circuit Court Cases 124 Municipal Judge 127 Economic Development 130 Communications 135 AIDMINISTRATIVE SERVICES DEPARTMENT Administrative Services Narrative 139 1989 Estimated Vs. 1990 Proposed Budget 140 1989 Budgeted Vs. 1990 Proposed Budget 141 Program Summary 142 Personnel Summary 144 Assistant City Manager 146 Personnel - Administration 149 Personnel - Employee Development 152 Personnel - Recruitment and Selection 154 Finance - Accounting and Audit 156 Finance - Payroll 159 Finance - Budget and Research 162 Finance - Utility Billing 165 Finance - Revenue Collection 170 Finance - Internal Auditing 173 Building Maintenance - General Maintenance 176 Building Maintenance - Janitorial Program 179 182 185 188 191 194 Meter Reading 197 Cust. Service 200 Meter Maint 204 Capital 207 208 212 213 216 219 222 225 228 City Clerk - Recording & Custodian of Records Purchasing - Procurement Purchasing - Risk Management Data Processing - Application Support Data Processing - Operations Customer Accounting & Collection - Customer Accounting & Collection - Customer Accounting & Collection - Customer Accounting & Collection - Shop - Vehicle Maintenance Shop - Capital Municipal Court - Criminal Municipal Court - Probation/Fine Collection Municipal Court - Small Claims/Civil Animal Control - Patrol/Emergency Response Animal Control - Animal Shelter Miscellaneous POLICE DEPARTMENT Police Department Narrative 229 1989 Estimated Vs. 1990 Proposed Budget 230 1989 Budgeted Vs. 1990 Proposed Budget 231 Program Summary 232 Personnel SL:: .ary 233 Police - Support Services 234 Police - Patrol 238 FIRE DEPARTMENT Fire Department Narrative 246 1989 Estimated Vs. 1990 Proposed Budget 247 1989 Budgeted Vs. 1990 Proposed Budget 248 Program Summary 249 Personnel Summary 250 Fire - Fire Prevention 251 Fire - Operations 254 Fire - Training 258 Fire - Hazardous Materials 261 Hydrant Charges 264 PLANNING MANAGEMENT DEPARTMENT Planning Management Narrative 265 1989 Estimated Vs. 1990 Proposed Budget 266 1989 Budgeted Vs. 1990 Proposed Budget 267 Program Summary 268 Personnel Summary 269 Planning Management Director 270 City Engineering - Plans and Specifications 273 City Engineering - Operations & Administration 276 City Engineering - Right of Way Acquisition 279 City Engineering - Public Construction Admin 282 Planning - Permits & Code Enforcement 286 Planning - Boards and Committees 290 Inspection - Permits 293 Inspection - Inspections 296 Inspection - Concentrated Code Enforcement 299 PUBLIC WORKS DEPARTMENT Public Works Narrative 302 1989 Estimated Vs. 1990 Proposed Budget 303 1989 Budgeted Vs. 1990 Proposed Budget 304 Program Summary 305 Personnel Summary 308 Public Works Director 310 Transportation Manager 313 Utility service Manager 316 Water Supply Division 319 Airport - Administration 320 Airport - Janitorial 324 Airport - Buildings and Grounds Maintenance 327 Airport - Capital 330 Street - Street Maintenance Administration 331 Street - Maintenance of Right of Way Street - Street Maintenance Street - Drainage Maintenance Water - Water Mains Maintenance Water - Fire Hydrants and Valves Water - Tank Maintenance y Water 'F Pumping Equipment Maintenance Meter Maintenance Maintenance of Dams Growth Area Mains Maintenance Maintenance Farmington & Greenland Sewer Mains Maintenance Water Water Water Water Sewer Sewer - Maintenance Farmington & Water and Sewer Administration - Operations & Administration - Commercial Collection - Residential Collection - Landfill - Recycling Treatment Plant Greenland sanitation Sanitation Sanitation Sanitation Sanitation Wastewater Parks - Administration Parks - Swimming Pool Parks - Athletics Parks - Recreation Center -Transfers Parks - Library Parks - Lake Maintenance Parks - Park Maintenance Parks - Ballfield Maintenance Traffic - Administration & Enforcement Traffic - Engineering & Planning Traffic - Traffic Control & Parking Meter Maint Street - Construction of Drainage Structures Water - Capital Water Mains Water - Capital Expenditures Water - Water Connections Water - Rural Water Connection Sewer - Sewer Mains Construction Sewer - Capital Expenditures Sewer - Sewer Connections Water and Sewer - Debt Service CAPITAL IMPROVEMENTS PROGRAM 335 338 341 344 347 350 333 356 359 362 365 368 371 374 378 382 385 386 389 393 394 397 400 403 406 409 412 416 419 422 425 429 430 431 432 433 434 435 436 437 Transmittal Letter 438 CIP Program Overview 442 Fund Totals 447 Comprehensive Detail 450 460 Project Rankings APPENDIZ Glossary 479 City Personnel Summary 486 Index 487 IFAYETTEVI LLE 1 1 THE CITY OF FAYETTEVILLE, ARKANSAS 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 January 30, 1990 Fayetteville City Board of Directors City of Fayetteville, Arkansas Fayetteville, Arkansas 72701 Dear Directors: I hereby submit the Approved Budget of the City of Fayetteville for fiscal year 1990. It is prepared and submitted in compliance with the Arkansas statutes which require that the City Manager, under the City Manager form of government, submit to the board for its approval or disapproval the annual municipal budget. As has been stated in previous budget submittals, this document attempts to present in numeric and programmatic terms the proposed financial plan for the City of Fayetteville. The 1989 Budget was awarded the Government Finance Officers Association's "Award for Distinguished Budget Presentation," and the city's budget staff is to be applauded for being only one of three Arkansas cities to achieve this honor last year. As with last year's document, the City's management and budget staff is committed to providing budget information in a format which will continue to achieve this status in 1990. I could not submit this budget without stating that the budget is a proposed plan for the raising and spending of money for specific programs, functions, activities, or objectives during the fiscal year. The goal is to provide quality services to the citizens of Fayetteville. The 1990 Budget and Work Plan reflects a number of modifications that continue the progression of the city's evolution towards program performance budgeting. The document is presented with the actual program performance methodology. The advantages will become immediately obvious - a clearer picture that the service desired is provided, the amount of service expected, and a measurement of productivity and effectiveness. The final progression in the city's budgeting process in the next few years towards a true program performance budget is the elimination of the line item detail. In addition to this modification, staff will be presenting a recommendation in 1990 for modifying the budget adjustment process in a way that will compliment this methodology. 113 WEST MOUNTAIN 72701 501 521-7700 I The final adopted budget, after having gone through a thorough review by the Board of Fayetteville's needs and resources, will become the City's primary fiscal planning document with the major financial goal of providing sound fiscal management. This cannot be accomplished unless there is a clear realization and understanding that sound fiscal management reauires long-range planning. As we enter the 1990's, there will be no quick and easy answers for often financially hard-pressed communities. Cities as sound as Fayetteville can experience difficulties with decreasing fund balances; growing demands for services; programs and activities that become stalled; failure to act on new revenue sources; failure to recognize that often some services must be reduced or eliminated; revenues out of balance with residential and/or commercial growth; and lack of continued economic development. This list is certainly not complete but should be representative of the many, many variables that can impact a city's financial position. Throughout 1989, the city attempted to move forward in many program areas. Programs have been developed, priorities set and work undertaken. However, as stated in the 1989 budget message, often this cannot be accomplished in one year, but should serve as a guide for the future. As has been indicated in the past, the city's priorities and/or problems scheduled to be addressed in a given period of time can be changed radically by events or variables beyond your control. This has been certainly evident in the City of Fayetteville. The guides/plans are in place, they will need to be adjusted from time to time at the board's discretion, but the emphasis must be kept on moving forward despite obstacles. As the City of Fayetteville moves into 1990, it continues to face problems that have plagued it for the past several years. One of these problems, the incinerator disengagement, has taken center stage and has seriously impacted the operations of the city and many of the programs during 1989. I foresee this as a legal problem that will be with the city for some time. Fortunately, the board has retained qualified legal counsel and are determined to move forward, albeit, in parallel with the disengagement problem. The city continues to update its plans to meet this and other problems. During 1990, the citizens of Fayetteville who in the fall of 1988 approved a one cent sales tax for capital improvements will now be asked to approve specific projects as outlined in the 1990-1994 Capital Improvements Program as annually revised. These projects are essential to meet the capital/infrastructure needs of the city and in turn, will have a direct impact on the operational budget. The 1990 proposed budget is designed to meet the continuing needs of the city and her citizens. It attempts to support the City of Fayetteville Mission Statement as adopted by the City Board in 1987: 11 • "To have a forward thinking, credible and responsible government. To provide for our citizens a safe, healthy, attractive, stimulating community in which to live and work by delivering the highest quality municipal services while seeking maximum value for dollars expended. To have organized and sound deliberations, to develop reasoned policies with ample opportunity for public awareness and involvement." Of necessity, the 1990 work program will, as in previous years, be ambitious but, as stated earlier, the issues facing Fayetteville demand aggressiveness. In preparing this budget, the staff has endeavored to make a significant impact on our needs, while maintaining a solid fiscal footing - a task which increasingly becomes more difficult. All funds are balanced (some precariously) and appropriate general fund reserves established. It should also be noted that any program expansions or organizational changes recommended herein were cautiously prepared. Taking into account the City's needs, fiscal position and legal issues, the budget is "tight" but with the proposals contained herein, the City should be able to impact significantly on its operations. Because of the city's extremely delicate financial position, especially in the general fund, a review of city revenues will be conducted and a proposal for increased funding will be made to the Board in mid-1990. A number of areas can be highlighted for the 1990 budget year that are significant to the City's progress. This budget includes: an increased emphasis on sewer system rehabilitation. With increasing pressures from the Environmental Protection Agency and the state Department of Pollution Control and Ecology, the City has made major commitment to this area. This budget contains an additional three (3) man crew and a permanent flow monitoring technician to meet the demands of the problems our sewer system is faced with and support this commitment. a further refinement of the City's Public Works Department organisation. Because of the complexities that the city is faced with in terms of our infrastructure, I am recommending the deletion of the Maintenance Superintendent/Assistant Public Works Director and the Assistant Public Works Maintenance Supervisor. These positions will be replaced with a utilities Manager, who will be responsible for the daily activities of the Water, Sewer, Solid Waste, and Pollution Control Plant Divisions, and a Transportation Manager, who will be responsible for the daily activities of the Street, Traffic, Airport, and Parks Divisions. This will provide more hands on management and supervision for those areas and will allow the Public Works Director to be more involved in long- range planning and development. III a stronger commitment in the Central Dispatch area. The conditions and environment that the city's dispatch force is required to work under is to say the least abominable. Not only are the dispatchers required to work under intensely stressful situations, they are forced to work in a very limited work area, and only able to be given a minimal amount of on the job training due to staff shortages. In addition to this, in 1988, the E-911 system went into effect, and increased proportionately the responsibilities of Central Dispatch. This budget includes an increase in staffing of this area with two (2) additional positions. Staff will continue to study our alternatives for relocating the center. funding for the Hay Group Pay Study recommendations. The preliminary information that we have received shows that there will be a number of pay modifications necessary to adjust the city's compensation system. While specific recommendations are forthcoming, an 8% contingency has been placed in all operational funds to cover any adjustments that will be recommended by Hay. a status quo Solid Waste Division budget. The city's solid waste operations are still under review, and a recommendation for a comprehensive overhaul will be delivered in by mid-1990. The budget contained herein is subject to major modifications depending upon which option the Board chooses to proceed with. The City's work program is extremely ambitious but is designed to meet the City's long-term needs. In addition to the above comments and those that can be gleaned from the budget, I would also recommend: that the City examine all opportunities to reduce costs through new and innovative programs, that the City maintain constant watch on the tax base and revenues to determine adequacy, consideration of an ongoing review of all fees collected by the City to assure revenues and expenses are in line with those of comparable communities, new programs, large or small, and contributions to non -city operations or programs, be reviewed for precedence and impact on future costs, and that the city continue with its efforts at strategic planning by examining the possibility of developing a Strategic Plan for the City. IV 1 1 1 1 1 1 In conclusion, this budget is recommended to the Board with the hope that it will assist in accomplishing the city's goals. Fayetteville's future can be one of growth and stability. It is mandatory that the City Board, staff and citizens take the necessary steps to ensure a better Fayetteville. Finally, I wish to extend my sincere appreciation to the members of my staff who have assisted me so well in assembling this budget, particularly Judy Huffaker and Kevin Crosson and their staff. And of course, my appreciation and wishes of good luck to the City staff who must bear the front-line responsibilities for implementation. Respectfully Submitted, 1 1 1 1 1 1 1 1 1 1 1 baugh Manager v 1 1 RESOLUTION NO. 13A-90 1 A RESOLUTION APPROVING THE 1990 BUDGET FOR THE CITY OF FAYETTEVILLE, ARKANSAS. BE IT RESOLVED BY TEE BOARD OF DIRECTORS OF THE CITY OF FAYETTEVILLE, ARKANSAS: Section 1. The Board of Directors hereby approves the Proposed 1990 Budget with listed changes attached hereto marked Exhibit "A" and made a part hereof. 1 PASSED AND APPROVED this 29th day of January, 1990. APPROVED By:4/lG�ld42k;;Itec7n, Mayor ATTEST 1 By: S-s14-G.a07 City Cl k 1 1 1 1 1 1 V1 1 1 1 1 1 .1 1 11 1 '_-GENERAL 1 1 CITY OF FAYETTEVILLE. ARKANSAS CHART OF FUND TYPES CITY FUND STRUCTURE GOVERNMENTAL FINALS 1 GENERA FUNDS 1 1 1 1 1 1 1 1 1 1 SPECIAL REVENUE FUNDS -STREET --ADVERTISING & PRONG -OFF STREET PARKING -0RUG LAW ENFORCEMENT -CD BLOCK GRANT FUND 1 1 DEBT SERV CE FUNDS - SEWER SALES TAX - ARTS CENTER BOND -SALES TAX BOND 1 CAPITAL PRO ECTS FUNDS -REPLACEMENT -CAPITAL INP. CONSTRUCTION -SEWER PLANT CONSTRUCTION -SALES TAX CONSTRUCTION --ARTS CENTER PROJECT COMBINED STATEMENT OF BUDGETED REVENUES EXPENSES AND CHANGES IN FUND BALANCE All Governmental Fund Types As noted by the chart above, the City utilizes all four (4) major governmental fund types: General, Special Revenue, Debt Service, and Capital Projects. As a note of explanation for the following combined statements, the revenues are listed by major source and the expenditures are listed by major service. The operating transfers are listed both from and (to). Please note that in the debt service fund category, the revenue from the bond issue is transferred into the capital projects fund category. VII CITY OF FAYETTEVILLE, ARKANSAS COMBINED STATEMENT OF BUDGETED REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE ALL GOVERNMENTAL FUND TYPES TEAR ENDED DECEMBER 31, 1990 Revenues: Property taxes Sales taxes Sales taxes - HER Franchise taxes Licenses and permits Intergovernmental Charges for services Fines and forfeitures Interest Other (Bond Issue) Govern:ents( Fund types Special General Revenue Debt Service S 566,000 S 259,000 S $ 3,781,820 4,865,490 523,000 1,542,541 193,600 822,351 2,109,905 1,569,692 174,660 294,000 116,500 81,200 626 083 21,500 9,540 23,525,000 Expenditures: General Adsinistration Administrative Services Police Fire Public Works Administration Traffic Parks and Recreation Street Community Development Ple ning Management Capital Projects Debt Service: Principal retirement Interest and paying agent fees Other Excess (deficiency) of revenues over expenditures Capital Projects 400,000 432,855 Total 1990 $ 825,000 8,647,310 523,000 1,542,541 193,600 3,332,256 1,744,352 294,000 1,256,636 23,556,040 6,908,004 3,157,305 29,016,573 832,855 41,914,737 806,017 2,720,295 2,356,290 1,719,641 278,647 812,023 513,844 180,829 487,650 2 808 689 820,830 15,855,000 1,319,861 2,720,295 2,537,119 1,719,641 487,650 278,647 812 023 2,808,689 0 19,674,310 19,674,310 15,855,000 2,096,052 2,096,052 473,750 850 474,600 8,692,953 4,811,842 18,426,802 19,675,160 50,785,887 215,091 (1,654,537) 10,589,771 (18,842,305) (8,871,150) VIII CITY OF FAYETTEVILLE, ARKANSAS COMBINED STATEMENT OF BUDGETED REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE ALL GOVERNMENTAL FUND TYPES YEAR ENDED DECEMBER 31, 1990 Other financing sources (uses): Operating transfers frog other funds Operating transfers to other funds Excess (deficiency) of over expenditures financing sources Fund balance 1-1-90 Residual equity taxes Governmental Fund Types Special General Revenue 300,000 Debt Service 632,793 6,340,364 (1,627,454) (566,900) (26,711,355) (1,327,454) 65,893 (20,370,991) revenues and other (uses) (1,112,363) (1,588,644) 3,120,914 2,344,999 FUND BALANCE - END OF YEAR S 2,008,551 S ====== flaws (9,781,220) 15,121,574 Capital Projects 24,931,635 (6,550,000) 18,381,635 Total 1990 32,204,792 (35,455,709) (3,250,917) (460,670) (12,942,897) 8,502,270 29,089,757 756,355 S 5,340,354 $ 8,041,600 S 16,146,860 IX =MSS :444464::ii isiiSSU ti CITY OF FAYETTEVILLE, ARKANSAS CMART OF FUND TYPES CITY FUND STRUCTURE PROPRIETARY FUNDS ENTERPRISE FUNDS --AIRPORT --AIRPORT O&M - AIRPORT REPLACEMENT -AIRPORT REVENUE BOND - CONTINUING ED. CENTER - INDUSTRIAL PARK -WATER i SEWER •--SANITATION 1 INTERNAL SERVICE PUNS --0USL1C WORKS MGMT. iHOP -PLANNING MGMT. -"CITY MAINTENANCE FIDUCIARY FUNDS TRUST FUNDS •-POLICE PENSION -FIRE PENSION 4-4J. JUDGE RETIREMENT AGENCY FUNDS - RETURNED CHECK -PAYROLL -FUN. COURT - CITY - -MUM. COURT - COUNTY -*JN. COURT • SM CLAIMS - RUN. COURT - CIVIL COMBINED STATEMENT OF BUDGETED REVENUES EXPENSES AND CHANGES IN FUND BALANCE All Proprietary Fund Types and Similar Trust Funds As noted by the chart above, the City utilizes the Enterprise and Internal Service category in the Proprietary fund type, and the Trust and Agency category in the Fiduciary fund type. In reference to the following combined statements, the revenues are listed by major source and the costs and expenses are listed by type, depreciation, non-operating revenue and (expenses), transfers from and (to), and net income CITY OF FAYETTEVILLE, ARKANSAS COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS/FUND BALANCE ALL PROPRIETARY FUND TYPES AND SIMILAR TRUST FUNDS YEAR ENDED DECEMBER 31, 1990 PROPRIETARY FUND TYPES INTERNAL ENTERPRISE SERVICE Operating Revenues: $ $ Airline Fees 207,265 Net Parking Revenues 0 Rent end Leases 640,422 Sale of Land 0 Sanitation Fees 1,831,101 Nater Sales 4,579,945 Sewer Service Charges 4,695,505 Property Taxes 0 State Insurance Refund 0 Planning Management Services 0 Court Fines and Fees 0 Public Works Management 0 Maintenance Pool Charges 0 Shop Charges 0 Other 81,000 Costs and Expenses: Personnel Services Material and Supplies Contractual Services Maintenance Panetta Benefits Depreciation and Amortization Operating Incase (Loss) Non -Operating Income Interest Income Gain on Sale of Gain on Sale of Interest Exp. i (Expanses) Investments Fixed Assets Paying Agents Fees 0 0 0 0 0 0 0 0 0 932,000 0 238,344 2,871,167 1,654,779 0 12,035,238 5,696,290 1,577,994 322,888 10,235,126 130,269 0 2,848,942 457,406 1,682,438 107,483 0 12,266,277 5,096,269 2,349,275 687,787 14,615,552 5,784,056 (2,580,314) (87,766) 658,040 0 0 (752,076) XI 11,600 0 20,000 0 S FIDUCIARY FUND TYPE TRUST $ 0 0 0 0 0 0 0 271,524 217,530 0 68,000 0 0 0 226,604 783,658 TOTAL 1990 207,265 0 640,422 0 1,831,101 4,579,945 4,695,505 271,524 217,530 932,000 68,000 238,344 2,871,167 1,654,779 307,604 18,515,186 0 4,426,936 1,200 781,494 104,132 12,021,696 0 237,752 735,536 735,536 840,868 18,203,414 0 3,037,062 840,868 21,240,476 (57,210) (2,725,290) 532,225 20,000 500 0 1,201,865 20,000 20,500 (752,076)