Loading...
HomeMy WebLinkAbout87-02 RESOLUTIONRESOLUTION NO. 87-02 A RESOLUTION EXPRESSING THE CITY'S INTENT AS TO THE USE OF COLLECTIONS OF THE PROPOSED RENEWAL OF THE CITY WIDE SALES TAX AND USE TAX WHEREAS, the City Council of the City of Fayetteville, Arkansas (the "City") has passed on June 4, 2002, Ordinance No. 4397 providing for continuing the levy of a 1% Sales and Use tax within the City (the "Tax") if approved by the voters; and WHEREAS, the Tax will continue to be levied under Title 26, Chapter 75, subchaper 2 of the Arkansas Code of 1987 Annotated and may be used by the City for any purpose for which the City's general funds may be used, and; WHEREAS, after public hearings and a vote of the City Council, the City updates yearly a five year plan of capital improvements which lists the specific capital improvement goals of the City and prioritizes the need for such capital improvement projects, and; WHEREAS, the purpose of this resolution is to clarify for the Fayetteville voters some of the purposes for which the City Council expects to finance and/or maintain with tax collections. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF FAYETTEVILLE, ARKANSAS: Section 1: The City hereby expresses its intent to utilize 50% of Tax collections in each calendar year through December 31, 2006 for the financing of capital improvements as set forth in the City's five year Capital Improvement Program It is the City's further intent that these funds be accounted for separately and used only for capital improvement projects. Section 2: The City hereby further expresses its intent to utilize the remaining 50% of tax collections in each calendar year for City operations and maintenance and, should such collections exceed any need for such purpose, the remaining amounts may be used for financing capital improvements. • • Res, '3702 Section 3: The City Council shall reexamine the revenue needs of the City in reference to both capital improvements and operating expenses and needs for budget year 2006 and thereafter and may adjust the division of the sales tax collections between capital improvements and operating expenses as needed. However, no yearly adjustment may exceed ten percent (10%) from the division existing in the previous year and the amount devoted to capital improvements shall never drop below thirty percent (30%). Section 4: It is the City's intent to finance these capital improvements on a pay-as-you-go basis without the necessity of a bond issue. PASSED and APPROVED this the 4th day of June, 2002. . \ 7 By. eather Woodruff, City ' lerk APPROVED: By: DAN COODY Mayo • • • • NAME OF FILE: CROSS REFERENCE: Resolution No. 87-02 06/04/02 Resolution No. 87-02 05/10/02 Departmental Correspondence Members, cc: Steve Davis, Budget Attorney, regarding a resolution collections if the current 1% city year term by the voters to Mayor Coody & City Council Manager, from Kit Williams, City to identify City's intent to use tax sales tax is extended for a second ten 05/10/02 Departmental Correspondence to Mayor Coody thru Ted H. Webber, Admin. Services Director, from Stephen Davis, Budget Manager, regarding City Sales Tax 06/05/02 Memo to Kit Williams, City Attorney, from Heather Woodruff, City Clerk NOTES: N • RESOLUTION NO. A RESOLUTION EXPRESSING THE CITY'S INTENT AS TO THE USE OF COLLECTIONS OF THE PROPOSED RENEWAL OF THE CITY WIDE SALES TAX AND USE TAX WHEREAS, the City Council of the City of Fayetteville, Arkansas (the "City") has passed on June 4, 2002, Ordinance No. providing for continuing the levy of a 1% Sales and Use tax within the City (the "Tax") if approved by the voters; and WHEREAS, the Tax will continue to be levied under Title 26, Chapter 75, subchaper 2 of the Arkansas Code of 1987 Annotated and may be used by the City for any purpose for which the City's general funds may be used, and; WHEREAS, after public hearings and a vote of the City Council, the City updates yearly a five year plan of capital improvements which lists the specific capital improvement goals of the City and prioritizes the need for such capital improvement projects, and; WHEREAS, the purpose of this resolution is to clarify for the Fayetteville voters some of the purposes for which the City Council expects to finance and/or maintain with tax collections. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF FAYETTEVILLE, ARKANSAS: Section 1: The City hereby expresses its intent to utilize 50% of Tax collections in each calendar year through December 31, 2006 for the financing of capital improvements as set forth in the City's five year Capital Improvement Program. It is the City's further intent that these funds be accounted for separately and used only for capital improvement projects. Section 2: The City hereby further expresses its intent to utilize the remaining 50% of tax collections in each calendar year for City operations and maintenance and, should such collections exceed any need for such purpose, the remaining amounts may be used for financing capital improvements. • f Section 3. The City Council shall reexamine the revenue needs of the City in reference to both capital improvements and operating expenses and needs for budget year 2007 and thereafter and may adjust the division of the sales tax collections between capital improvements and operating expenses as needed. However, no yearly adjustment may exceed ten percent (10%) from the division existing in the previous year and the amount devoted to capital improvements shall never drop below thirty percent (30%). Section 4: It is the City's intent to finance these capital improvements on a pay-as-you-go basis without the necessity of a bond issue. PASSED and APPROVED this the 4th day of June, 2002. ATTEST: By: Heather Woodruff, City Clerk APPROVED: gs By: �A DAISIOD Y, Mayor FAI'ETTEVIt•LE 14 THE CRY OF FAYETTEVRIE, ARKANSAS .•KIT WILLIAMS, CITY ATTORNEY DAVID WFIITAKER, ASST CITY ATTORNEY DEPARTMENTAL CORRESPONDENCE LEGAL DEPARTMENT • • TO: Dan Coody, Mayor City Council Members cc: Steve Davis, Budget Manager FROM: Kit Williams, City Attorney DATE: May 10, 2002 RE: Resolution to identify City's intent to use tax collections if the current 1% city sales tax is extended for a second ten year term by the voters Pursuant to your instructions at the last City Council meeting, I have taken a stab at drafting a proposed Resolution that would express the City's intent to split the sales tax collections from this 1% Sales and Use tax 50/50 between capital spending and operating expenses through 2006 Beginning m 2007, the City Council could revise this division according to the needs at that time. I included an optional sentence in the Resolution denoted Option A in Section 3 that would limit the changes to 10% from the preceding year's division of tax receipts. This means that in 2007, the City Council could not use more than 60% of the tax receipts for operational costs. (There is no top limit to what percentage could be used for capital spending pursuant to this Resolution or Resolution #34-93 passed on March 23,1993.) N c 0. • I also included an optional overall base of 30% below which capital spending could not sink If this is feasible, the City could assure our citizens that several million dollars from this Sales and Use tax would always be committed annually to the capital needs that our growing city desperately needs. The Resolution denoted Option B omits the sentence in Section 3 that places limits on how the division of tax proceeds would be accomplished in the year 2007 and afterwards. Option B would allow the City Council to annually decide how the Sales and Use tax would need to be apportioned between capital spending and operational spending. • • • • • • RESOLUTION NO. A RESOLUTION EXPRESSING THE CITY'S INTENT AS TO THE USE OF COLLECTIONS OF THE PROPOSED RENEWAL OF THE CITY WIDE SAT FS TAX AND USE TAX WHEREAS, the City Council of the City of Fayetteville, Arkansas (the "City") has passed on May 21, 2002, Ordinance No. providing for continuing the levy of a 1% Sales and Use tax within the City (the "Tax") if approved by the voters; and WHEREAS, the Tax will continue to be levied under Title 26, Chapter 75, subchaper 2 of the Arkansas Code of 1987 Annotated and may be used by the City for any purpose for which the City's general funds may be used, and; WHEREAS, after public hearings and a vote of the City Council, the City updates yearly a five year plan of capital improvements which lists the specific capital improvement goals of the City and prioritizes the need for such capital improvement projects, and; WHEREAS, the purpose of this resolution is to clarify for the Fayetteville voters some of the purposes for which the City Council expects to finance and/or maintain with tax collections. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF FAYEITEVILLE, ARKANSAS: Section 1: The City hereby expresses its intent to utilize 50% of Tax collections in each calendar year through December 31, 2006 for the financing of capital improvements as set forth in the City's five year Capital Improvement Program. It is the City's further intent that these funds be accounted for separately and used only for capital improvement projects. Section 2: The City hereby further expresses its intent to utilize the remaining 50% of tax collections in each calendar year for City operations and maintenance and, should such collections exceed any need for such purpose, the remaining amounts may be used for financing capital improvements. rfrino4 4 • Section 3: The City Council shall reexamine the revenue needs of the City in reference to both capital improvements and operating expenses and needs for budget year 2007 and thereafter and may adjust the division of the sales tax collections between capital improvements and operating expenses as needed. However, no yearly adjustment may exceed ten percent (10%) from the division existing in the previous year and the amount devoted to capital improvements shall never drop below thirty percent (30%). Section 4: The following is a list of some of the areas of capital improvements, included in the City's current five year capital improvement program, for which the tax collections are expected by the City Council to be expended This list is not in any order of priority and is not set forth as an exclusive list for which tax collections may be expended. A. Acquisition of lands and rights of way for, and for engineering or construction of: • Streets, including sidewalks and gutters; • Drainage control facilities, including bridges, culverts, curb inlets and ditches; • Sewer lines and sewer lift stations; • Water lines, water storage tanks and pump stations; • Traffic signals and intersection improvements; • Walking, jogging, or biking trails; • Solid waste facilities and equipment. B. Acquisition or enhancements to: • Public safety improvements including, police equipment, vehicles and facilities; • Fire stations, fire fighting equipment and vehicles; • Parks including swimming pools and other amenities; • Ball fields; • City facilities; • Information processmg equipment and related software. • • • Q971osJ B it Section 3: The City Council shall reexamine the revenue needs of the City in reference to both capital improvements and operating expenses and needs for budget year 2007 and thereafter and may adjust the division of the sales tax collections between capital improvements and operating expenses as needed. Section 4: The following is a list of some of the areas of capital improvements, included in the City's current five year capital improvement program, for which,the tax collections are expected by the City Council to be expended This list is not in any order of priority and is not set forth as an exclusive list for which tax collections may be expended. A. Acquisition of lands and rights of way for, and for engineering or construction of: • Streets, including sidewalks and gutters; • Drainage control facilities, including bridges, culverts, curb inlets and ditches; • Sewer lines and sewer lift stations; • Water lines, water storage tanks and pump stations; • Traffic signals and intersection improvements; • Walking, jogging, or biking trails; • Solid waste facilities and equipment. B. Acquisition or enhancements to: • Pubhc safety improvements including, police equipment, vehicles and facilities; • Fire stations, fire fighting equipment and vehicles; • Parks including swimming pools and other amenities; • Ball fields; • City facilities; • Information processing equipment and related software. • • Section 5: It is the City's intent to finance these capital improvements on a pay-as-you-go basis without the necessity of a bond issue. PASSED and APPROVED this the day of May, 2002. ATTEST' By: Heather Woodruff, City Clerk APPROVED: By: DR DAN GOODY, Mayor AFS • • FAYETTEVIIIPLE 1HE CITY OF FAYETTEVILLE, ARKANSAS DEPARTMENTAL CORRESPONDENCE TO: Dan Coody, Mayor THROUGH: Ted H. Webber, Administrative Services Direct FROM: Stephen Davis, Budget Manag DATE: May 10, 2002 SUBJECT: City Sales Tax The existing City sales and use tax was authorized in a special election held on March 23, 1993 with a expiration date of June 30, 2003. Sales & Use tax collections from this tax are projected to be in excess of $94 million. Additionally, approximately $12 million has or will be generated from investment earnings, grant revenues, property tax millage and other revenue for. a total of approximately $106 million available for capital and operations. The money collected has been used to fund capital improvements in excess of $85 million as well as provide approximately $21 million for citizen services funded in General Fund over the past 8 %z years. The table below provides summary information, by project type, of the uses of City sales tax revenues over since 1993 and the improvements planned 2003-2006. Project Type Amount Invested 1993-2002 Amount Planned 2003-2006 Total Invested and Planned Street Improvements 27,711,674 10,448,000 38,159,674 Water & Sewer Improvements 12,652,134 0 12,652,134 In -House Street and Sidewalk Improvements 8,640,006 5,564,000 14,204,006 Parks & Recreation Improvements 6,428,091 2,771,000 9,199,091 Bridge and Drainage Improvements 5,097,134 2,681,000 7,778,134 Police Improvements 4,522,302 860,000 5,382,302 Fire Improvements 4,011,344 1,793,000 5,804,344 Information Technology Improvements 3,040,783 851,000 3,891,783 Business & Technology Park 2,186,111 0 2,186,111 Solid Waste Improvements 2,143,045 0 2,143,045 C 0 • • • • • The attached table lists each City division/program, any associated revenue/cost reimbursement and the general tax/revenue support required to fully fund the services provided. Transportation Improvements 1,597,191 636,000 2,233,191 Building Improvements 1,481,771 600,000 2,081,771 Library lmprovements 1,344,628 1,435,000 2,779,628 TCA Building & Renovations 732,545 0 732,545 Town Center/ Parking Garage 450,374 0 450,374 Tree Settlement 450,000 0 450,000 Forestry Program 392,000 220,000 612,000 Animal Shelter Improvements 374,169 0 374,169 Economic Development Matches 305,000 300,000 605,000 Multi -Level. Parking Deck 282,758 0 282,758 P E G Television Center - Equipment 221,280 228,000 449,280 Community Centers 210,000 0 210,000 Other Capital Improvements 1,435,013 0 1,435,013 Total $85,709,353 $28,387,000 $114,096,353 The attached table lists each City division/program, any associated revenue/cost reimbursement and the general tax/revenue support required to fully fund the services provided. • • 2002 General Fund Operations Budgets (By Program Allocation) Departments & Programs General Government Department Office of the Mayor City Council City Attorney City Prosecutor Economic Development City Cleric/Treasurer District Judge & Court Miscellaneous: Salary Contingency Research & Tech Park Project Land Acquisition C.E.M.S. Service Downtown Dickson Enhancement Project Other Transfer to Arts Center Bond Fund Transfer to Replacement Fund Total General Govemment Department Urban Development Urban Development Director Cable Administration Parks & Recreation Library Community Development: Y.R.C.0 Public Lands Maintenance Planning Inspections Total Urban Development Department General Services General Services Director Utilities Management Animal Services Parking Management Total General Services Department Administrative Services Department Administrative Services Director Human Resources Accounting & Audit Budget and Research Billing & Collections Program Integrity Building Maintenance Purchasing Information Technology 2002 Amended Budget $ 319,729 82,544 211,314 456,592 94,632 276,869 451,125 1,392,353 142,970 386,513 145,237 32,500 117,778 282,640 16,800 ' 4,409,596 143,785 218,276 1,445,149 713,720 102,719 340,037 452,632 611,694 4,028,012 64,145 357,018 626,994 98,145 1,146,302 110,825 651,503 443,705 . 201,091 575,161 82,928 500,950 132,429 630,673 Total Administrative Services Department 3,329,265 Cost Allocation (c) $ (141,053) $ (33,272) (51,176) (59,118) (284,619) (10,255) (10,255) (33,098) (6,718) (39,816) (9,854) (140,123) (249,488) (87,158) (456,630) (31,149) (89,632) (75,753) (179,355) (1,319,142) Program Revenue Net Program Cost $ 178,676 82,544 178,042 (145,964) 310,628 43,456 217,751 (232,933) 218,192 1,392,353 142,970 (614,000) (227 487) 145,237 32,500 117,778 282,640 16,800 (992,897) 3,132,080 (2,000) (326,000) (10,000) (44,000) (68,000) (a) (710,000) (b) 133,530 216,276 1,119,149 713,720 92,719 296,037 384,632 (98,306) (1,160,000) 2,857,757 (83,000) (155,000) (238,000) (151,000) (21,000) • 31,047 350,300 543,994 (56,855) 868 486 100,971 511 380 43,217 113,933 118,531 51,779 390,318 56,676 451,318 (172,000) 1,838,123 • • • 2002 General Fund Operations Budgets (By Program Allocation) Departments & Programs 2002 Amended Budget Police Department Central Dispatch 781221 Support Services 1,554,260 Patrol/Warrant 4,830,093 Total Police Department 7,165,574 Fire Department Prevention Operations Training & Education Total Fire Department 223,261 4,352,316 ' 92,529 4,668,106 Public Works Department Public Works Director 146,030 Traffic 454,136 Engineering: 842,857 Total Public Works Department 1,443,023 Undefined City Revenues: City Sales Taxes: 1% County Tax Alcoholic Beverage Tax City Sales Tax (25% Portion) Franchise Taxes: SWEPCO Southwestern Bell Arkansas Westem Gas Cable Ozark Electric In Lieu of Franchise Tax Other Revenues: Other Permits / Licenses Miscellaneous State Tumback Interest - Checking Accounts Interest - Investment Interest - Cash Management Tru Rent Of Property Total Undefined Revenues Total General Fund Expenditures Cost Allocation to . Program Revenue (29,014) (233,000) (232,160) (1,235,943) (29,014) (1,701,103) 0 (114,592) (744,030) (858,622) (201,593) (201,593) (10,000) (10,000) (8,325,000) (290,000) (2,841,000) (892,000) (411,000) (465,000) (402,000) (319,000) (705,000) (5,000) (95,000) (958,000) (23,000) (279,000) (120,000) (16,000) (16,146,000) Net Program Cost 519,207 1,322,100 3,594,150 5,435,457 223,261 4,150,723 92,529 4,466,513 31,438 454,136 88,827 574,401 $ 26,189,878 $ (2,541,468) $ (20,621,593) $ (8,325,000) (290,000) (2,841,000) (892,000) (411,000) (465,000) (402,000) (319,000) (705,000) (5,000) (95,000) (958,000) (23,000) (279,000) (120,000) (16,000) (16,146,000) 3,026,817 • • • • s • 2002 General Fund Operations Budgets (By Program Allocation) Departments 8 Programs Notes and Comments: 2002 Amended Cost Program Net Program Budget Allocation (c) Revenue Cost e. The Planning Office Fees of $68,000 is based on the combined activities of the Planning and Engineering Divisions. b. The Building Permits revenue of $707,000 is based on the combined activities of the Inspections, Engineering, and Planning Divisions. The cost allocation represents the amount of work performed to divisions that are budgeted outside General Fund. The amounts do not include work performed by General Fund divisions for other divisions that are funded in General Fund. c. • • General Fund Revenues (By Program) Account Number Account Title General Governmental Purposes: 1010-0001-4102-00 1010-0001-4103-00 1010-0001-4105-00 1010-0001-4105-01 1010-0001-4105-02 1010-0001-4105-03 1010-0001-4105-04 1010-0001-4105-05 1010-0001-4205-00 1010-0001-4881 02 1010-0001-4999-00 1010-0001-4302-00 1010-0001-4306-00 1010-0001-4705-00 1010-0001-4708 00 1010-0001-4708-99 1010-0001-4450-00 1010-0001-6602-47 Inspections: 1010-0001-4201-00 1010-0001-4407-00 Animal Services* 1010-00014204-00 1010-0001-4390-00 1010-0001-4442-00 1010-0001-4443-00 1010-0001-4444-00 1010-0001-4445-00 1010-0001-4446-00 1010-0001-4447-00 1010-0001-4998-00 1010-0001-4808-00 Police & Central Dispatch: 1010-0001-4301-02 1010-0001-4501-04 1010-0001-4501-00 1010-0001-4501-00 1010-0001-4309-00 1010-0001-4401-01 1% County Tax Alcoholic Beverage Tax SWEPCO Southwestern Bell Arkansas Western Gas Cable Ozark Electric In Lieu of Franchise Tax Other Permits / Licenses Gain/Loss Sale of Assets (Land) Gain/Loss Sale of Assets (I -Park) Miscellaneous State Grants State Turnback Interest - Checking Accounts Interest Investment Interest - Cash Management Tru Rent Of Property 25% of City Sales Tax Building Permits Constr educ act admin fee Animal Licenses Animal Shelter - Fair Share Intake Fees - Animal Shelter Boarding Fees - Animal Shelter Impound Fees - Animal Shelter Adoption Fees - Animal Shelter Spay / Neuter Fees - Animal Sh Rabies Fees - Animal Shelter Miscellaneous - Animal Shelter Donations - Animal Shelter Police - State Insurance Turnback Warrant Fee Court Fines (21.36%) Court Fines (68.04%) Federal Grants E 911 Salary Reimbursements Budget 2002 Amended $ 8,325,000 290,000 892,000 411,000 465,000 402,000 319,000 705,000 5,000 459,000 155,000 95,000 5,500 958,000 23,000 279,000 120,000 16,000 2,841,000 16,765,500 707,000 3,000 710,000 10,000 25,000 1,000 5,000 9,000 7,000 7,000 1,000 14,000 4,000 83,000 239,000 43,000 226,660 721,943 232,000 233,000 1,695,603 • • • • • • General Fund Revenues (By Program) Account Number Fire Department: 1010-0001-4301-01 1010-0001-4881-02 1010-0001-4401-02 1010-0001-4433-00 Accounting 1010-0001-4200-00 1010-0001-4400-00 District Court: 1010-0001-4401-00 1010-0001-4425-00 1010-0001-4501-00 1010-0001-4501 00 1010-0001-4501 00 1010-0001-4501-00 1010-0001-4501-05 Building Maintenance: 1010-0001-4408-04 Planning: 1010-0001-4409-00 Account Title Fire - State Insurance Turnback Gain/Loss Sale of Assets (Fire App) Hazmat Reimbursement Fire Hydrant & Protection - Ou Alcoholic Beverages License HMR Administration Charge County Fees Municipal Court Municipal Court Fees Court Fines (1.26%) Court Fines (2.54%) Court Fines (0.58%) Court Fines (1.89%) Gamishment Fee Building Maintenance Revenues Planning Office Fees Public Lands Maintenance' 1010-0001-4409-02 Tree Preservation Fee 1010-0001-4490-00 Contract Services (Reimb) 1010-0001-4814-00 Square Garden Maint Contributi Parking Management: 1010-0001-6602-13 1010-0001-4410-00 1010-0001-4500-00 Engmeennq 1010-0001-4409-01 Prosecutor's Office: 1010-0001-4418-01 1010-0001-4501-00 Transfer from OSP Parking Meters On Street Parking Fines Drainage/Grading Plan Fee Prosecutor Fees Hot Check Court Fines (4 33%) Budget 2002 Amended 107,000 14,593 14,000 66,000 201,593 99,000 52,000 151,000 142,500 4,000 13,323 26,977 6,128 20,005 20,000 232,933 21,000 21,000 68,000 68,000 4,000 35,000 5,000 44,000 34,000 74,000 47,000 155,000 10,000 10,000 100,000 45,964 145,964 • General Fund Revenues (By Program) Account Number Cable Administration: 1010-0001-4498-00 Account Title Cable Admin Revenue Yvonne Richardson Center. 1010-0001-6602-18 Transfer from CDBG Parks & Recreation: 1010-0001-4402 00 1010-0001-4402-01 1010-0001-4403-00 1010-0001-4403-01 1010-0001-4404-00 1010-0001-4404-01 1010-0001-4411-00 1010-0001-4412-00 1010-00014413-00 1010-00014414-00 1010-0001-4414-01 1010-0001-4414-04 1010-0001-4415-00 1010-0001-4416-00 1010-0001-4997-00 Boat Stall Rental - Lk Fay Boat Stall Rental - Lk Seq Daily Permit - Lk Fay Daily Permit - Lk Seq Season Permit - Lk Fay Season Permit - Lk Seq Athletic Recreation League Fees Athletic rentals Swimming Pool Pool Concession Park Concession Hampton concessions Tennis Court Fees Soccer fees Miscellaneous - Parks • Budget 2002 Amended 2.000 2,000 10,000 10,000 12,000 5,000 11,000 9,000 8,000 8,000 115,000 16,000 40,000 2,000 3,000 8,000 1,000 85,000 3,000 326,000 $ 20,621,593 Court Fines Sphtout (Based on Program Budgets): 1010-0001-4501-00 Program District Judge Criminal Cases Probation & Fine Collection Small Claims & Civil Cases City Prosecutor Police Support Services Police Patrol/Warrant Court Fines Revenue 2002 Budget 86,324 $ 174,790 39,701 129,620 297,810 1,468, 581 4,677,629 6,874,455 1,061,000 Court Fines Split on 13,323 26,977 6,128 20,005 45,964 226,660 721,943 $ 1,061,000 1.26% 2.54% 0.58% 1.89% 4.33% 21.36% 68.04% 100.00% • City of Fayetteville, Arkansas General Fund Information • Revenue Growth and Selected Expense Items General Fund Revenue • 2001 2000 Amount Inc/(Dec) % Change 20,317,376 Group Benefit Cost Increase - City-wide 263,320 General Fund Group Benefit Cost (70% of City-wide Total) Utilities Insurance Fuel Salaries, Overtime & Payroll Taxes 615,824 285,703 205,233 14,971,607 19,940,638 545,581 267,817 185,802 13,896,238 376,738 1.89% 184,324 70,243 17,886 19,431 1,075,369 12.87% 6.68% 10.46% 7.74% H:\BUDGET\ISSUEBUD\BUDBRIEF\GF EXP.WK4 05/14/2002