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Home My WebLink About217-07 RESOLUTIONRESOLUTION NO. 217-07 A RESOLUTION ADOPTING THE 2008 ANNUAL BUDGETAND WORK PROGRAM AS AMENDED AND APPROVED BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF FAYETTEVILLE, ARKANSAS: Section 1. That the City Council of the City of Fayetteville, Arkansas hereby adopts the 2008 Annual Budget & Work Program as amended and approved. A copy of the Amended Budget, marked Exhibit "A" is attached hereto and made a part hereof. PASSED and APPROVED this 18th day of December, 2007. APPROVED: ATTEST: By: DAN COODY, Mayor -'-'...'c t Y .O SGS �;-A :FAYETTEVILLE• g " 9c:( ?KANSP�J�: By: Q�L �,��ONG ' MOiiii �. SONDRA E. SMITH, City Clerk/Treasurer City of Fayetteville, Arkansas 2008 Annual Budget and Work Program City Council and Other Elected Officials Adella Gray, Ward 1 - Position 1 Brenda Thiel, Ward 1 - Position 2 Kyle Cook, Ward 2 - Position 1 Nancy Allen, Ward 2 - Position 2 Robert Rhoads, Ward 3 - Position 1 Bobby Ferrell, Ward 3 - Position 2 Shirley Lucas, Ward 4 - Position 1 Lioneld Jordan, Ward 4 - Position 2 Kit Williams, City Attorney Sondra Smith, City Clerk/Treasurer Rudy Moore, District Judge Submitted by Dan Coody, Mayor Ray Boudreaux, Aviation & Economic Development Director Louise Schaper, Library Director Gary Dumas, Operations Director Paul A. Becker, Finance Director Greg Tabor, Police Chief Tony Johnson, Fire Chief Prepared by Kevin Springer, Budget Director Barbara Fell, Senior Research Analyst Stacey Kirk, Financial Analyst Liz Hutchens, Budget Analyst (r) GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of Fayetteville Arkansas For the Fiscal Year Beginning • January 1, 2007 President Executive Director The Government Finance Officers Association of the United States and Canada (GFOA) presented an award of Distinguished Budget Presentation to the City of Fayetteville, Arkansas for its annual budget for the fiscal year beginning January 1, 2007. 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 device. 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. MISSION STATEMENT The City of Fayetteville's mission statement is a direct result of a volunteer team of employees charged with creating a mission statement that expressed the service core of City operations, reflected our beliefs concerning City services, and was easy to remember. All City employees were given an opportunity to provide input for the mission statement. The mission statement was then adopted by the City Council and is as follows: To protect and improve our quality of life by listening to and serving the people with pride and fairness. 0 O U L O ca2 0 u . 0 a 0 Public Information . toc 1 U City Attorney L City Prosecutor 0 • —Accounting & Audit —Billing & Collections ater & Wastewater — Budget & Research I -Information Technology w u c o v W E El o u O y' 0 • C C rn E E C n w C 0 CU C v N w> h 02 — Building. Safety W a o w — Central Dispatch 0 1 a 4) E c E o U 0 W —Support Services Drug Enforcement - — Fleet Operations —Human Resources — Parks & Recreation City of Fayetteville, Arkansas Table of Contents Budget Message: Transmittal Memo from the Mayor to Council 1 -VI 2008 Budget Executive Summary VII -XVI Budget Resolution XVII Community Overview XVIII -XX Miscellaneous Statistical Data XXI-XXII Budget Process and Policies: Budget Process 1-2 Budget Flowchart 3 Financial Policies: • Revenue Policy 4 Expenditure Policy 4-5 Debt Policy 5 Reserve Policy 5 Investment and Cash Management Policy 5-6 Capital Improvement Policy 6 Financial Reporting Policy 6 Administrative Procedures to Adjust the Approved Budget 7-8 Budget Organizational Structure 9 Consolidated Fund - Department - Program Structure 10 Fund Summaries: Chart of Fund Types - Governmental 11 Combined Statement of Fund Position - Governmental (Shown by Department) 12 Chart of Fund Types - Proprietary & Fiduciary 13 Combined Statement of Fund Position - Proprietary & Fiduciary (Shown by Department) 14 Sources and Uses of Funds 15 Multi -Year Comparison - Adopted Budget Expenditures 16 Governmental Funds General Fund: Fund Description 18-23 Revenue & Expenditure Summary 24-25 General Fund Expenditures 26-28 Special Revenue Funds Street Fund: Fund Description 29-30 Revenue & Expenditure Summary 31 Off Street Parking Fund: Fund Description 32 Revenue & Expenditure Summary 33 Community Development Block Grant Fund: Fund Description 34 Revenue & Expenditure Summary 35 City of Fayetteville, Arkansas Table of Contents (continued) Parks Development Fund: Fund Description 36 Revenue & Expenditure Summary 37 Impact Fee Fund: Fund Description 38 Revenue & Expenditure Summary 39 Drug Law Enforcement Fund: Fund Description 40 Revenue & Expenditure Summary 41 Debt Service Funds Arts Center Bond Fund: Fund Description 42 Revenue & Expenditure Summary 43 Fire Bond Fund: Fund Description 44 Revenue & Expenditure Summary 45 TIF Bond Fund: Fund Description 46 Revenue & Expenditure Summary 47 Wastewater Improvements Sales Tax Bond Fund: Fund Description 48 Revenue & Expenditure Summary 49 Capital Projects Funds Library Construction Fund: Fund Description 50 Revenue & Expenditure Summary 51 Replacement & Disaster Recovery Fund: Fund Description 52 Revenue & Expenditure Summary 53 Sales Tax Capital Improvements Fund: Fund Description 54 Revenue & Expenditure Summary 55 Capital Project Detail 56-57 Wastewater System Improvements Project Fund: Fund Description 58 Revenue & Expenditure Summary 59 TIF Capital Improvements Fund: Fund Description 60 Revenue & Expenditure Summary 61 Sales Tax Construction Bond Fund: Fund Description 62 Revenue & Expenditure Summary 63 Enterprise Funds Water & Sewer Fund: Fund Description 65-67 Revenue & Expenditure Summary - Cash Basis 68 Revenue & Expenditure Summary - Accrual Basis 69 City of Fayetteville, Arkansas Table of Contents (continued) Solid Waste Fund: Fund Description 70-71 Revenue & Expenditure Summary - Cash Basis 72 Revenue & Expenditure Summary - Accrual Basis 73 Airport Fund: Fund Description 74-75 Revenue & Expenditure Summary - Cash Basis 76 Revenue & Expenditure Summary - Accrual Basis 77 Town Center and Parking Facility Fund: Fund Description 78 Revenue & Expenditure Summary 79 Continuing Education Center and Parking Facility Fund: Fund Description 80 Revenue & Expenditure Summary 81 Trust Funds Police Pension Fund: Fund Description 82 Revenue & Expenditure Summary 83 Fire Pension Fund: Fund Description 84 Revenue & Expenditure Summary 85 Internal Service Funds Shop Fund: Fund Description 86 Revenue & Expenditure Summary - Cash Basis 87 Revenue & Expenditure Summary - Accrual Basis 88 Budget by Activity: • Summary of Activities 89 Airport Activity 90 Community Planning & Engineering Services Activity 91 Debt Service Activity 92 Finance & Internal Services Activity 93 Fire Activity 94 General Government Activity 95 Library Activity 96 Parks & Recreation Activity 97 Police, Courts, & Prosecutor Activity 98 Solid Waste Activity 99 Transportation & Parking Activity 100 Water & Wastewater Activity 101 Unallocated Activity 102 Schedule of Funding Sources by Department 103-105 City of Fayetteville, Arkansas Table of Contents (continued) General Government: Organizational Structure 107 Overview 108 Program Expenditure Summary 109-111 Personnel Summary 112-113 Mayor's Administration 114 City Council 115 City Attorney 116 City Prosecutor 117 District Court - District Judge 118 Aviation & Economic Development - Economic Development - 119 PublicInform ation 120 Cable Administration 121 Internal Audit 122 City Clerk/Treasurer 123 District Court - Criminal Cases 124 District Court - Probation & Fine. Collection 125' District Court - Small Claims & Civil Cases 126 Library 127 Miscellaneous 128 2005 Special Census 129 Aviation & Economic Development - Airport Administration 130 Aviation & Economic Development - Airport Maintenance 131 Aviation & Economic Development - Airport Capital Expenditures 132 Operations: Organizational Structure 133 Overview 134 Program Expenditure Summary 135-146 Personnel Summary 147-152 Operations Director 153 Human Resources - Operations 154 Human Resources - Employee Benefits / Services 155 Parking & Telecommunications - Utilities Management 156 Building Services - General Maintenance 157 Building Services - Janitorial 158 Parks & Recreation - Swimming Pool 159 Parks & Recreation - Administration/Recreation Programs 160 Parks & Recreation - Lake Maintenance 161 Parks & Recreation - Parks Maintenance 162 Operations Director - Yvonne Richardson Community Center 163 Parking & Telecommunications - Parking Management 164 Planning & Development Management 165 • Engineering - Engineering Design Services 166 Engineering - Operations & Administration 167 Engineering - Right -of -Way Acquisition 168 City of Fayetteville, Arkansas Table of Contents (continued) Engineering - Public Construction Current Planning Planning Commission Planning & Development Management - Long Range Planning Building Safety Community Resources - Community Code Enforcement Transportation - Operations & Administration Transportation - Right -of -Way Maintenance Transportation Street Maintenance Transportation - Drainage Maintenance Transportation - Traffic Control & Maintenance Transportation - Street & Trail Construction Transportation - Sidewalks Parking & Telecommunications Off -Street Parking Community Resources - Administration & Planning Community Resources - Housing Services Community Resources - Redevelopment Community Resources - Public Services Community Resources - Public Facilities & Improvements Parks & Recreation - Parks Development Parks & Recreation - Parks Development Capital Water & Wastewater Director Water & Sewer Maintenance - Meter Reading Water & Sewer Maintenance - Meter Maintenance & Backflow Prevention Water & Sewer Maintenance - Meter Operations Capital Water & Sewer Maintenance - Water Purchased Water & Sewer Maintenance - Operations & Administration Water & Sewer Maintenance - WSIP Project Management Water & Sewer Maintenance - Water Distribution Maintenance 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 Water & Sewer Maintenance Water & Sewer Maintenance Wastewater Treatment Plant - Wastewater Treatment Plant - Wastewater Treatment Plant - Wastewater Treatment Plant - - Water Storage & Pump Maintenance - Sewer Mains Maintenance Administration & SCADA East Side Operations West Side Operations Lab / IPP Wastewater Treatment Plant - Lift Station Maintenance Water & Sewer Maintenance - Capital Water Mains Water & Sewer Maintenance - Capital Expenditures Water & Sewer Maintenance - Water & Sewer Connections Water & Sewer Maintenance - Sewer Mains Construction Wastewater Treatment Plant - Capital Water & Sewer Maintenance - Debt Service Solid Waste & Recycling - Operations & Administration Solid Waste & Recycling - Commercial Collections Solid Waste & Recycling - Residential Collections Solid Waste & Recycling - Commercial Drop Box Collections Solid Waste & Recycling - Recycling Solid Waste & Recycling - Composting City of Fayetteville, Arkansas Table of Contents (continued) Fleet Operations - Vehicle Maintenance 217 Fleet Operations - Capital Expenditures 218 Finance: Organizational Structure 219 Overview 220 Program Expenditure Summary 221 Personnel Summary 222-223 Finance Director 224 Accounting & Audit 225 Budget & Research 226 Purchasing 227 Information Technology 228 Billing & Collections 229 • Police Department: Organizational Structure 231 Overview 232 Program Expenditure Summary 233-234 Personnel Summary 235 Central Dispatch 236 Animal Services - Patrol/Emergency Response 237 Animal Services - Animal Shelter 238 Animal Services - Veterinarian/Clinic 239 Police - Support Services 240 Police - Patrol 241 Police - Drug Enforcement 242 Fire Department: Organizational Structure 243 Overview 244 Program Expenditure Summary 245 Personnel Summary 246 Fire - Prevention 247 Fire - Operations • 248 Fire - Training 249 Capital and Debt: Capital Improvements Program Introduction 251-254 Capital Improvements Program Directional Information 255-257 Impact on Operations Cost 258-260 Summary of Project Requests & Project Resources 261 Capital Improvement Projects by Project Area - All Sources 262 Sales Tax Capital Improvements Funding - By Project Category 263 City of Fayetteville, Arkansas Table of Contents (continued) Capital Improvements Program Comprehensive Detail 264-267 2008 Capital Budget 268-278 Debt Position 279 Description of Outstanding Bonds 280-281 Schedule of Bonds Outstanding 282 Debt Service Payment Schedule 283 Legal Debt Margin Computation 284 Debt to Maturity Schedule 285 Appendix: City of Fayetteville Organizational Chart 287 List of Elected Officials, Administrative Officials, & Management Staff 288 Personnel Summary 289 Personnel Summary / Personnel Variation Summary 290 Acronyms 291-292 Glossary 293-298 Index 299-303 CITY OF FAYETTEVILLE, ARKANSAS THE BUDGET DOCUMENT The City of Fayetteville's budget document is a seven -part presentation consisting of the following sections: Budget Message Budget Process and Policies Fund Summaries Budget by Activity Department Summaries Capital and Debt Appendix Budget Message This section begins with a brief review setting forth the budgetary plan and objectives, as proposed by the Mayor, for 2008. The budget message section gives the reader the synopsis of the work program for the City in the next year and provides a guide to the budget document. Budget Process and Policies The budget process and policies section gives the reader procedural insight into the preparation of the Proposed 2008 Budget and Work Program and financial policies for the City. These policies include: Budget Adjustment Policy, Revenue Policy, Expenditure Policy, Debt Policy, Reserve Policy, Investment and Cash Management Policy, Capital Improvement Policy, and Financial Reporting Policy. Fund Summaries The Fund Summaries section contains information concerning fund types and fund position that depicts the financial activity projected for the City during the coining year for each fund. Budget by Activity This section provides the reader with a budget format by activity instead of by division. Department Summaries This section consists of the five major departments: General Government, Operations, Finance, Police, and Fire. The Department Summaries section contains the following: (3) Department Overview - This section provides a brief summary of total expenditures and significant changes for each department. (2) Division Expenditure Summaries - This section reflects expenditures by program in a Department for Actual 2006, Budgeted 2007, Estimated 2007, and Budgeted 2008. (3) Division Summaries - This section provides a comparison of program expenditures and staffing levels during the past four years for each division. Capital and Debt This section contains a synopsis of the 2006-2010 Capital Improvements Program and planned capital expenditures for 2008. Appendix The Appendix contains a City organization chart, a list of elected City officials, City management staff, a personnel variation summary for all City departments, a listing of acronyms, a glossary, and an index. The glossary provides definitions of frequently used budgeting and accounting terms. The index cross-references the budget document by division, activity, or program. Wttevtie THE CITY OF FAYETTEVILLE, ARKANSAS Notes Regarding the Budget Message Subsequent to the Mayor's budget message, which proposed certain reductions, the budget was modified to eliminate the purchase of a fire truck in the capital program and provide for the transfer of $311,000 to the General Fund for operations. These funds were used to restore part of the proposed reductions. This document has been modified to reflect those changes (including the Budget Executive Summary) and present the budget as adopted in its final form. 113 WEST MOUNTAIN 72701 479-521-7700 FAX 479.575-8257 aye evi a C ARKANSAS THE CITY OF FAYETTEVILLE, ARKANSAS November 13, 2007 Members of City Council and Citizens of Fayetteville Over the last several weeks, the City Council had numerous questions regarding detailed budget information that simply could not be addressed prior to the decision on the millage. It was very evident that these questions were important to the Council. In the first,section of this budget transmittal message I will discuss this timing issue and how it could be addressed for future Councils. Also, I want to discuss the current financial position of the City and what I believe to be the root cause of this. Following that I will address the impact of the millage vote on the 2008 budget including a list of cuts by division and conclude with a look at our potential future and a program to prepare Fayetteville for the next generation. Budget Timing First, the Legislature has established the requirement that cities must forward their millage ordinance to the County before the agenda deadline for the first County Quorum Court meeting in November. The Legislature has also established that all cities will have their fiscal year beginning on January 1. This is the situation in which we find ourselves every year: discussing our millage needs prior to a detailed budget discussion. This is created by the Legislative restrictions placed upon all cities. This clearly puts decision makers at a disadvantage. Currently the budget process begins in the summer for an adoption by December 31. In order to review the budget review prior to October 31, the budget process would need to begin in May. There is no easy solution to our current situation other than to begin budget review much earlier. This would require the dedication of full-time city staff members solely to budget preparation rather than their normal duties and assignments. This would in turn require additional staff to compensate for lost staff time. Unfortunately, this year is like all past years. The millage decision was necessary prior to the completion of even a working budget. While staff did provide summary budget numbers traditionally provided in the annual budget document, the Council requested detailed budget information prior to the millage decision that simply was not available and could not be available for several weeks. Budget Preparation The 2008 budget, just like the budgets of prior years, is based on incremental increases and decreases. This means that the 2008 budget for the City is based on the 2007 budget, taking into 113 WEST MOUNTAIN 72701 479-521-7700 FAX 479-575-8257 account known increases like fuel and increasing personnel costs due to normal salary growth and wage market inflation. The budget also allows for any new or expanded programs or program reductions and eliminations which are generally the result of decisions made by Council and Administration such as the expansion of the Fire Department with new stations or the implementation of the pay plan. With this basic information, revenue needs can be developed for the City. The same process is used to develop the revenue stream. This broad analysis allows us to create summary budget data for consideration during the millage discussion. Our Financial Direction Once this general analysis has been completed and revenue established, minor adjustments can be made between Divisions. This occurs at a detail level for each work program that will eventually make up the final budget. From the senior staff and Mayor's perspective, non-essential expenditures have been stripped from the budget in a process that started nearly five years ago. This stripping of non-essential expenditures continued in the preparation of this budget. As everyone is well aware, sales tax revenue for the last 11 months is below the prior year's revenue. This year to date revenue is below 2006 revenue for the same period. It is unlikely that this revenue will return or that sales tax will continue to grow at past rates given the current distribution of retail opportunities within our region. It is likely that retail opportunities will continue to expand within the region and will continue to negatively affect Fayetteville's sales tax position. This poses a two part problem. Sales tax growth is in decline and has had negative growth since January 2007. Sales tax revenue is below 2006 levels. Recent local retail expansions may counter some of the decline, but there is no expectation that these expansions will create a rebound in sales tax revenue to the growth rates of prior years. Impact of Millage Vote on 2008 Budget The City Council's failure to approve the recommended millage request will have a significant impact on certain programs and personnel in the 2008 budget. On Saturday September 29, 2007 staff presented my recommendation on how to reconcile General Fund revenues and expenditures. Based on summary budget information, revenues would fall short of planned expenditures by $2.3 million. At that meeting my recommendation included a modest millage increase of .9 mills and a change in the sales tax split to 60% operations / 40% capital. These recommendations were in addition to budget reductions already accounted for in the summary budget including significant cuts to non -personnel expenditures and removal of the recommended 3.8% COLA increase for employees. 11 In the weeks following that meeting, staff provided additional information including 2008 General Fund Summary which is the same financial data presented in the final budget document, infonnation on reductions and additions to the budget by division, and a quick look at what level of additional cuts would be required from each division to balance the budget without the .9 mil. On Thursday October 25, 2007, Department Directors and Division Heads detailed their proposals for what programs would be cut if the millage vote failed. These presentations included proposed cuts to both programs and personnel. This information was also provided in memo fonn. The brief presentation by the Police Department clearly illustrated that within the Police Department the non -personnel costs have been reduced to unrealistically low levels. This same condition exists in all other Divisions, and various members of the City's leadership team clearly outlined the pitfalls ahead in the 2008 Budget. On October 30, 2007, the City Council failed to pass the recommended .9 mills and instructed Administration and staff to further reduce planned 2008 expenditures to balance revenues and expenditures in the General Fund. Based on this direction from Council, 1 instructed staff to make thoughtful, targeted cuts rather than arbitrary, across the board cuts or unadvisable short- term stop -gap measures such as a hiring freeze. I also instructed staff not to make any cuts that would diminish the quality of the core services provided to our citizens. In effect, we may reduce the number of services we provide, but core services we provide will continue to be the best in the region. What we continue to do, we will continue to do very well. The following table outlines the programs and personnel that have been cut from the 2008 budget. 2008 Budget Reductions Fire Department: Structured Salary Reductions for 2008 $ 159,189 Change Overtime Calculation (Sick time) 30,000 Total for Fire Department 189,189 Police Department Change Overtime Calculation (Sick time) Eliminate Park Patrol Return 2 vehicles to Fleet Operations Elimination of Part Time Employees Eliminate 1 Canine Unit Cut Firing Range Eliminate Dispatch Uniforms Eliminate Animal Services Advertising Spay/Neuter and Adoption Program in the Yellow Pages Eliminate Honor Guard Uniforms Eliminate EnCase Software Structured Salary Reductions for 2008 Total for Police Department 1I1 13,995 33,004 7,434 42,192 9,810 20,000 1,500 2,544 3,677 3,000 56,005 193,161 Parks & Recreation Division 4th of July Fireworks 30,600 Swimming Pool - Open Later/Close One Day per Week 20,280 Gulley Park Concert Program 16,900 Movies in the Park 2,700 Yvonne Richardson Center Closed One Day per Week 2,000 Reduce Boys & Girls Club Contribution (20%) 36,938 Reduce Council on Aging Contribution (20%) 7,500 Transfer of Cost Allocation of Financial Coordinator to the Transportation and Solid Waste & Recycling Divisions - 10,000 Miscellaneous Programs (Adult Softball, Youth Sports Education, Maps) 2,350 FunFest - Spring Soccer Celebration 2,000 Total for Parks & Recreation Division 131,268 Library Division General Transfer Total for Library Division Engineering Division Project Allocation Total for Engineering Division 47,000 47,000 40,405 40,405 Human Resources Division: Intern Position Reduction 11,508 NOARK Meetings 330 NON DOT Random Drug Screening 10,000 Fire Department Psychological (addition) (2,000) Employee Appreciation Picnic 6,400 Total Human Resources Division 26,238 Finance Department: Finance Department Total for Finance Department 8,828 8,828 Miscellaneous Lineitems: UA CBER Data Research & Analysis 9,650 Workers Compensation Premium (Based on Actual Premium Amounts) 60,200 Employee year end recognition 1,100 Arkansas Air Museum 4,000 Ozark Military Museum 1,200 Fayetteville Boys & Girls Club 61,562 First Night Fayetteville 10,000 Departmental Reorganization (Cable Administration) 30,000 Departmental Reorganization (Long Range Planning) 40,000 Total Miscellaneous 217,712 Grand Total $ 853,801 IV This budget provides for a continuation of many quality services to our citizens. It does eliminate some programs, such as the 4th of July Celebration and the Gulley Park Concert Series that have enjoyed City funding for some time. If these programs are desired by the community, it would seem appropriate for them to be funded privately. Several non-profit organizations have also long been recipients of City funding. These organizations will also need to look to the private sector for a greater portion of their funding stream. The City must focus upon the services that it directly provides to the citizens and allow the private sector an opportunity to support those worthy non -profits. A Program for Our Future Many of these proposed reductions are temporary and most of the alternative proposals raised during the millage discussion simply do not address long -teen financial sustainability. In order for the budget to become sustainable, permanent solutions are necessary. One pernianent solution is to diversify our economy. While there has been some discussion of diversifying our revenue stream such as'a sales tax/millage switch, there are other options the City must explore. As we all know, there are other areas in Arkansas that do not enjoy the same economic promise as Northwest Arkansas. Those areas have flat to negative sales tax growth, flat to negative property tax growth, flat to negative job creation, and no ability to provide the services desired by their residents. In order to provideservices, those cities require private investment, which will then create sales tax growth, property tax growth, and job creation. A long term solution for Fayetteville is to become more entrepreneurial, generating investment and reinvestment and the resulting increases in sales tax growth and property tax growth. With the continuing potential of the region, Fayetteville can grow its own solution. However, that will require a comprehensive economic development policy for the City, including a strategic economic development plan and provisions for the implementation of the plan. The creation of an economic development strategic plan should be the top priority for 2008. Conclusion This is not the budget that I wanted to present. I believe Fayetteville's quality of life is worthy of increased funding, especially when you consider our municipal tax rates, the quality and number of services we provide, and how those services and rates compare to other Northwest Arkansas cities. V