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HomeMy WebLinkAbout230-08 RESOLUTIONRESOLUTION NO. 230-08 A RESOLUTION ADOPTING THE 2009 ANNUAL BUDGET AND 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 2009 Annual Budget & Work Program as amended and approved. A copy of the Amended Budget, marked Exhibit hereto and made a part hereof. "A" is attached PASSED and APPROVED this 2nd day of December, 2008. APPROVED: By: DAN COODY, May ATTEST: By: O )tet t•O ,'‘\; K/TR 6 c G S(i •crf- t c_.) • ; FAYETTEVILLE I' s. %gs.91NI\ISPr'J�',a %ltiWb °°,gIGTOkkkkN fl" SONDRA E. SMITH, City Clerk/Treasurer Kevin Springer / V Submitted By 41 City of Fayetteville Staff Review Form City Council Agenda Items or Contracts 11/18/2008 City Council Meeting Date Budget & Research Division Action Required: 2&-s /211.10 07.,30 5,200 9 ltd#f York palravi Finance Department Approve a resolution adopting the Proposed 2009 Annual Budget & Work Program. Cost of this request Account Number Project Number Budgeted Item Category / Project Budget $ Funds Used to Date Remaining Balance Budget Adjustment Attached Program Category / Project Name Program / Project Category Name Fund Name Department Director City Attorney 1/4-Pcad 4.. ( it-- - Finance Director Ma or Comments: 4 (0 —3 t - toot Date n-3•Zcwg Date // Date Previous Ordinance or Resolution # Original Contract Date: Original Contract Number: Received in City II ffice Received in Mayor's Office T /.td Sze Sate, a,, dear i//e • 3'- !:: a�ye..eyille DEPARTMENTAL CORRESPONDENCE TO: Mayor Coody and City Council FROM: Paul A. Becker, Finance Director Kevin Springer, Budget Director 7 5/ DATE: October 30, 2008 / SUBJECT: Proposed 2009 Annual Budget & Work Program Recommendation: Consider the Proposed 2009 Annual Budget & Work Program for adoption by the December 16, 2008 City Council meeting. Discussion: The Proposed 2009 Annual Budget & Work Program will be distributed to City Council on Thursday, November 6, 2008 Listed below is a schedule of hearing dates for the Proposed 2009 Annual Budget & Work Program. Date BudgeOa Location Thursday, November 6, 2008 Distribution of the Proposed 2009 Budget Monday, November 10, 2008 Budget Discussion Meeting, Room 326 Tuesday, November 18, 2008 City Council Meeting, Room 219 Tuesday, November 25, 2008 City Council Agenda Session, Room 326 Tuesday, December 2, 2008 City Council Meeting, Room 219 Tuesday, December 9, 2008 City Council Agenda Session, Room 326 Tuesday, December 16, 2008 City Council Meeting, Room 219 If you have any questions concerning the Proposed 2009 Annual Budget & Work Program, please feel free to contact either Paul A. Becker at 575-8330 or Kevin Springer at 575-8226. Thank you for your attention to this matter. • RESOLUTION NO. A RESOLUTION ADOPTING THE 2009 ANNUAL BUDGET AND 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 2009 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 16th day of December, 2008. APPROVED: ATTEST: By: By: DAN COODY, Mayor SONDRA E. SMITH, City Clerk/Treasurer a a0 ci PnoposJ -1Nctref f }aY,&t i 6 u+- aJ- -I-t.A catt t1/40 tt eF�c City of Fayetteville, Arkansas 2009 Proposed Budget: Budget Amendments Eliminate PEG Office Coordinator Position Add YRCC Recreation Programs Coordinator Position Eliminate "State Bridge Cost Sharing Program" Project Increase "In -House Pavement Improvements" Project otos ttW&M al/02009 $ (43,000) $ 43,000 $ (249,000) $ 249,000 During the December 1, 2008 City Council Budget Worksession, the following changes were made to the 2009 Proposed Budget: • Alderman Allen proposed adding a new position for the Parks & Recreation Division to work in the Yvonne Richardson Center. The YRCC Recreation Programs Coordinator position will be budgeted at $43,000 And will cover salaries and benefits. The funding and the 1.00 FTE will be transferred from the Cable Administration Division from the PEG Office Coordinator position. • City Engineer, Ron Petrie proposed reducing the 2009 Budget for the State Bridge Cost Sharing Program capital project and transferring the $249,000 to the In -House Pavement Improvements project. Budget Amendment #1: Detail Backup General Fund: Expenses: Eliminate PEG Office Coordinator Position Add YRCC Recreation Programs Coordinator Position Sales Tax Capital Improvements Fund: Budget Addition/ (Reduction) (43,000) 43,000 Increase / (Decrease) Fund Balance $ Expenses: "State Bridge Cost Sharing Program" Project "In -House Pavement Improvements" Project $ (249,000) 249,000 Increase / (Decrease) Fund Balance $ City of Fayetteville, Arkansas 2009 Operating Budget General Fund (1010) Operating Revenues: Property Tax (7.9% Growth) Sales Tax - County (2% Growth) Sales Tax - City (2% Growth) Alcoholic Beverage Taxes Franchise Fees Licenses & Permits Intergovernmental Charges for Services Fines & Forfeitures Investment Earnings Other Transfer In - Sales Tax Capital Improvements Total Revenues Operating Expenditures: General Government: Salary Contingency Turnover Allowance Cost Reimbursements Outside Agencies Fayetteville Public Library Operations Finance Police Fire Total Expenditures Operating Income (Loss) Actual 2007 $ 1,252,489 11,055,463 7,782,087 452,783 4,621,999 1,335,140 3,199,444 1,303,649 1,639,935 822,571 419,215 0 33,884,775 3,548,554 0 0 (2,178,432) 803,450 1,635,709 7,452,275 2,616,020 12,921,823 7,953,911 34,904,832 Budgeted 2008 $ 1,437,900 11,175,000 9,379,000 463,600 4,898,300 1,316,300 2,067,700 1,601,400 1,585,600 584,000 203,200 311,000 35,023,000 $ (1,020,057) $ Non -Operating Revenues/(Expenditures): Prior Year Reappropriations - Revenues Prior Year Reappropriations - Expenditures City Council Approved Items - Revenues City Council Approved Items - Expenditures Non -Operating Income/(Loss) $ 0 0 0 0 0$ 23 3,264,092 504,000 (316,700) (2,199,232) 735,235 1,587,901 7,596,818 2,667,741 12,964,095 8,219,050 35,023,000 Estimated 2008 $ 1,455,000 11,007,000 9,754,000 463,600 4,898,300 1,316,300 1,928,063 1,510,228 1,526,467 376,000 180,090 311,000 34,726,048 0 $ 71,113 (437,647) 417,248 (422,193) (371,479) $ 3,208,637 504,000 0 (2,199,232) 735,235 1,587,901 7,443,836 2,616,800 12,629,589 8,094,873 34,621,639 Budgeted 2009 $ 1,570,000 11,227,000 9,949,000 478,000 5,020,000 1,332,000 2,139,000 1,568,000 1,616,000 381,000 104,000 417,900 35,801,900 104,409 $ 71,113 (437,647) 417,248 (422,193) (371,479) $ 3,134,171 477,600 (331,700) (2,279,159) 803,569 1,613,216 7,686,002 2,740,015 13,480,234 8,477,952 35,801,900 0 0 0 0 0 0 n City of Fayetteville, Arkansas 2009 Operating Budget General Fund (1010) Actual Budgeted Estimated Budgeted 2007 2008 2008 2009 UNDESIGNATED FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance Operating Income/(Loss) Non -Operating Income/(Loss) Total Increase/(Decrease) Fund Balance Ending Undesignated Fund Balance $ 9,323,387 $ 8,303,330 $ 8,303,330 $ 8,036,260 (1,020,057) 0 104,409 0 0 (371,479) (371,479) 0 (1,020,057) (371,479) (267,070) 0 $ 8,303,330 $ 7,931,851 $ 8,036,260 $ 8,036,260 DESIGNATED FUND BALANCE ANALYSIS (Wilson Springs Funds) Designated Fund Balance Revenue/(Expense): Partner with UA for Economic Developmen $ 0 $ (75,000) $ (75,000) $ 0 Fayetteville Downtown Partners (40,000) 0 0 0 2008 Arts Festival Cost Sharing 0 (12,500) (12,500) 0 Technology Development Corridor Plan 0 (4,000) (4,000) 0 Water/Sewer Fill Dirt Removal Contract 0 (19,068) (19,068) 0 Industrial Park (Lot 31E) Sell to Schoby 0 60,000 60,000 0 Arkansas Air Museum - Cabinets 0 (41,000) (41,000) 0 Change In Designated Fund Balance (40,000) (91,568) (91,568) 0 Designated Fund Balance: Beginning Designated Fund Balance 1,264,327 1,224,327 1,224,327 1,132,759 Change In Designated Fund Balance (40,000) (91,568) (91,568) 0 Ending Designated Fund Balance $ 1,224,327 $ 1,132,759 $ 1,132,759 $ 1,132,759 24 General Government Department: Mayor's Administration City Council City Attorney City Prosecutor Economic Development Public Information Cable Administration Internal Audit City Clerk/Treasurer Fayetteville District Court: District Judge Criminal Cases Probation & Fine Collection Small Claims & Civil Cases Miscellaneous: Insurance Settlements Professional/Contract Services City of Springdale Washington County Sheriff Property Taxes Fixed Assets Minor Equipment Other City of Fayetteville, Arkansas General Fund Expenditures Total General Government Department Other Areas: Fayetteville Public Library Salary Contingency Merit (6 Months @ 3.00%) Progression (12 Months @ 3.00%) Turnover Allowance Outside Agencies: Central Emergency Medical Service Community Access Television (CAT) Boys & Girls Club Council on Aging/NWA ED District Ozark Regional Transit Razorback Transit First Night Fayetteville Arkansas Air Museum Ozark Military Museum N.W.A. Regional Planning Fayetteville Downtown Partners Total Other Areas Actual 2007 $ 330,687 76,455 291,562 603,838 62,151 140,632 216,963 83,920 331,993 158,486 302,014 49,237 169,081 13,178 21,668 124,926 14,749 14,749 42,712 327,827 108,172 63,554 3,548,554 1,635,709 1,635,709 0 0 0 0 270,000 93,000 62,500 25,000 185,666 50,000 10,000 24,478 5,869 36,937 40,000 803,450 25 Budgeted 2008 $ 348,039 80,844 320,459 533,614 73,168 158,949 225,319 85,135 371,740 165,464 300,216 50,634 187,455 13,972 20,000 222,578 26,281 17,163 45,465 5,927 0 254,231 3,511,653 1,587,901 1,587,901 117,832 4,637 (316,700) (194,231) 268,632 93,000 64,000 25,000 185,666 50,000 0 41,000 6,000 36,937 0 770,235 Estimated 2008 $ 344,165 78,451 313,082 540,291 65,263 150,719 209,462 84,253 365,240 163,003 297,669 52,023 181,960 13,972 20,000 218,573 26,281 17,163 43,860 5,927 0 259,841 Budgeted 2009 $ 343,397 80,534 322,802 538,763 73,146 151,885 170,821 87,581 366,569 161,782 305,654 53,073 193,860 12,971 20,000 90,000 0 0 43,860 0 0 117,473 3,456,198 3,134,171 1,587,901 1,587,901 117,832 4,637 0 122,469 268,632 93,000 64,000 25,000 185,666 50,000 0 41,000 6,000 36,937 0 1,613,216 1.613,216 227,600 250,000 (331,700) 145,900 268,632 93,000 64,000 25,000 254,000 50,000 0 6,000 6,000 36,937 0 770.235 803,569 • City of Fayetteville, Arkansas General Fund Expenditures Actual Budgeted Estimated Budgeted 2007 2008 2008 2009 Operations Department: Operations Director 71,718 74,825 73,481 77,128 Human Resources: Human Resource Operations 386,885 400,281 396,209 406,723 Employee Benefits/Services 716,156 794,253 803,653 707,253 Building Services: General Maintenance 475,834 504,096 529,906 508,288 Janitorial 211,689 227,777 224,472 227,932 Parking & Telecommunications: Utilities Management 339,476 395,249 357,065 406,043 Parking Management 188,716 200,449 197,755 204,700 Parks & Recreation: Swimming Pool 126,501 121,988 114,441 137,794 Administration/Recreation Programs 526,345 412,150 419,250 414,890 Lake Recreation 78,788 79,247 79,635 83,553 Park Maintenance 1,199,378 1,251,189 1,252,713 1,290,434 Yvonne Richardson Community Center 136,072 125,705 129,650 163,063 Planning & Development Management: Planning & Development Management Director 128,772 126,742 89,323 0 Long Range Planning 222,158 234,455 222,486 245,000 Engineering: Engineering Design Services 209,414 198,494 196,507 210,395 Operations & Administration 521,790 528,314 523,625 558,110 Right -of -Way Acquisition 101,188 95,399 89,733 98,310 Public Construction 314,040 311,905 311,137 326,057 Current Planning 457,820 533,766 468,897 549,545 Planning Commission 40,703 45,325 48,478 44,921 Building Safety 673,206 675,709 676,140 694,900 Community Code Enforcement 325,626 341,059 320,839 330,963 Total Operations Department 7,452,275 7,678,377 7,525,395 7,686,002 Finance Department: Finance Director 126,013 139,314 139,829 138,650 Accounting & Audit 689,136 711,185 697,055 720,235 Budget & Research 296,070 309,863 304,384 313,237 Purchasing 224,843 227,198 227,493 234,160 Information Technology 1,279,958 1,314,277 1,282,135 1,333,733 Total Finance Department 2,616,020 2,701,837 2,650,896 2,740,015 Police Department: Central Dispatch 1,221,728 1,288,416 1,273,719 1,354,781 Support Services 2,723,571 3,045,888 2,889,085 3,021,768 Patrol/Warrant 7,776,149 8,070,328 7,917,086 7,985,074 Transfer Out- Drug Law Enforcement 233,000 233,000 233,000 233,000 Animal Services: Animal Patrol/Emergency Response 347,64U 327,546 362,526 352,920 Animal Shelter 404,036 429,741 424,703 388,909 Veterinarian/Clinic Program 215,699 230,904 191,198 143,782 Total Police Department 12,921,823 13,625,823 13,291,317 13,480,234 26 City of Fayetteville, Arkansas General Fund Expenditures Actual Budgeted Estimated Budgeted 2007 2008 2008 2009 Fire Department: Prevention 442,708 416,979 411,715 428,446 Operations 7,304,828 7,737,970 7,628,906 7,822,212 Training 206,375 236,828 226,979 227,294 Total Fire Department 7,953,911 8,391,777 8,267,600 8,477,952 • Transfers Out & Cost Reimbursement: Transfer Out - Capital Improvements 151,522 8,700 8,700 0 Cost Reimbursement (2,178,432) (2,199,232) (2,199,232) (2,279,159) Total Transfers Out & Cost Reimbursement (2,026,910) (2,190,532) (2,190,532) (2,279,159) Total General Fund Expenditures $ 34,904,832 $ 35,882,840 $ 35,481,479 $ 35,801,900 27 City of Fayetteville, Arkansas 2009 Operating Budget Sales Tax Capital Improvements Fund (4470) Revenues: Sales Tax Intergovernmental Charges for Services Investment Earnings Transfer From General Fund Transfer From Replacement Fund Transfer From Impact Fee Fund Bond Sale / Capital Lease Proceeds Other Total Revenue Expenditures: Audit Expense Capital Improvements Projects: Fire Safety Improvements Police Safety Improvements Library Materials Purchases Parks & Recreation Improvements Bridge & Drainage Improvements Street Improvements Transportation Improvements In -House Pavement Improvements In -House Sidewalk Improvements Trail Improvements Information Technology Improvements District Court/Prosecutor Facility Other Capital Improvements Water & Sewer Improvements Fire Improvements Leasing Payments: Fire Apparatus Lease Payments Transfer To General Fund Transfer To Fire Bond Transfer To Shop Fund Total Expenditures Income (Loss) Actual 2007 $ 7,782,087 61,814 1,840,782 947,499 151,522 1,103,115 0 328,000 442,335 12,657,154 Budgeted 2008 $ 6,253,000 639,538 508,177 605,000 8,700 139,441 5,500 0 10,000 8,169,356 5,600 6,400 2,852,265 1,028,679 425,310 509,892 318,000 325,000 891,478 561,511 190,743 2,213,758 4,646,844 4,424,567 354,011 495,081 1,939,844 1,858,575 668,745 940,913 1,495,678 1,453,602 418,418 519,867 173,520 4,227,321 398,289 664,025 0 128,909 497,126 251,207 0 311,000 831,275 853,479 25,280 0 Estimated 2008 $ 6,502,700 639,538 502,282 428,229 8,700 139,441 5,500 0 37,225 8,263,615 6,400 1,028,679 509,892 325,000 561,511 2,213,758 4,424,567 495,081 1,858,575 940,913 1,453,602 519,867 4,227,321 664,025 128,909 251,207 311,000 853,479 0 16,132,426 20,773,786 20,773,786 Budgeted 2009 $ 6,633,000 0 59,000 260,000 0 0 0 0 0 $ (3,475,272) $ (12,604,430) $ (12,510,171) $ 6,952,000 6,700 817,500 232,000 341,000 117,000 559,000 164,000 172,000 1,168,900 787,000 1,300,000 335,500 0 253,500 0 0 417,900 280,000 0 6,952,000 FUND BALANCE ANALYSIS: Beginning Fund Balance Income (Loss) Ending Fund Balance Less: Project Fund Reserve Undcs:gnatmd ending Fuad Balance $ 16,753,000 $ (3,475,272) $ 13,277,728 $ (1,161,083) 111144AS W 53 13,277,728 $ (12,604,430) 673,298 $ (198,141) ,11c 1c-7 $ 13,277,728 $ (12,510,171) 767,557 $ (198,141) 767,557 0 767,557 (198,141) 569,416 $ 569,416 City of Fayetteville, Arkansas Sales Tax Capital Improvements Fund Capital Budget Budgeted Project Category Project Title 2009 Audit Expense • Fire Safety Improvements Police Safety Improvements Audit Expense $ 6,700 6,700 Fire Apparatus Purchases 500,000 Fire Facility Maintenance 27,000 SCBA Replacement 290,500 817,500 Police Technology Improvements 75,000 Police Unmarked Vehicles 30,000 Police Building Improvements 20,000 Specialized Police Equipment 30,000 Covered Vehicle Unloading Dock - Animal Svcs 22,000 Resurface Kennel Runs - Animal Svcs 55,000 Library Material Purchases & Improvements Library Material Purchases Library Computer Replacements Parks & Recreation Improvements 232,000 318,000 23,000 341,000 Forestry, Safety & ADA Compliance 32,000 Tree Escrow 59.000 Lights of the Ozarks 26,000 117,000 Bridge & Drainage Improvements Drainage Study/Phase II Stormwater Management 200,000 Other Drainage Improvements 359,000 559,000 Street Improvements Global Positioning System 34,000 Street/ROW/Intersection Cost Shares 130,000 164,000 Transportation Improvements Traffic Signal Improvements 172,000 In -House Pavement Improvements 1,168,900 In -House Sidewalk Improvements 787,000 Trail Improvements Trail Development 54 2,127,900 1,300,000 1,300,000 City of Fayetteville, Arkansas Sales Tax Capital Improvements Fund Capital Budget Budgeted Project Category Project Title 2009 Information Technology Improvements Other Capital Improvements Document Management 27,500 Geographic Information System (GIS) 110,000 Local Area Network (LAN) Upgrade 100,000 Printer Replacements 18,000 Microcomputer Replacements 55,000 AccessFayetteville Technical Improvements 25,000 335,500 P.E.G. Television Center - Equipment 42,000 Building Improvements 173,000 Telecommunication Systems Upgrades 16,000 Energy Efficiency Program 12,500 Laptop Computers for Council Chambers 10,000 Transfer to General Fund Transfers to/from Sales Tax Fund Transfer to Fire Bond Fire Station #31#5 - Lease Payment 55 253,500 417,900 417,900 280,000 280,000 $ 6,952,000 • 1 City of Fayetteville, Arkansas 2009 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 GD GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of Fayetteville Arkansas For the Fiscal Year Beginning January 1, 2008 ne * S.c Ser President executive Rutter 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, 2008. 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. • • aye revile ARKANSAS 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. • • CU Y L � Q i.V O At _N W C CO 23C LL O 0 0 0 District Judge u 0 U 0 s LL E x U 1 tl To E LL E mE nl) c Q@ s m ao2 1 i hi ce al ol 5 co c d R1i5 8 q J J J C 1 1 0 0 1 1 1 1 8 a° e a J t 6 a O - I 1 1 • • • • • City of Fayetteville, Arkansas Table of Contents Budget Message: Transmittal Memo from the Mayor to Council 1-111 2009 Budget Executive Summary IV -X1 Budget Resolution XII Community Overview X111 -XV Miscellaneous Statistical Data XVI -XVII 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 Smnmary 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) EDI Attainable Housing Grant Fund: Fund Description 36 Revenue & Expenditure Summary 37 Parks Development Fund: Fund Description 38 Revenue & Expenditure Summary 39 impact Fee Fund: Fund Description 40 Revenue & Expenditure Summary 41 Drug Law Enforcement Fund: Fund Description 42 Revenue & Expenditure Summary 43 Debt Service Funds 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 Replacement & Disaster Recovery Fund: Fund Description 50 Revenue & Expenditure Summary 51 Sales Tax Capital Improvements Fund: Fund Description 52 Revenue & Expenditure Summary 53 Capital Project Detail 54-55 Wastewater System Improvements Project Fund: Fund Description 56 Revenue & Expenditure Summary 57 TIF Capital Improvements Fund: Fund Description 58 Revenue & Expenditure Summary 59 Sales Tax Construction Bond Fund: Fund Description 60 Revenue & Expenditure Summary 61 Enterprise Funds Water & Sewer Fund: Fund Description 63-65 Revenue & Expenditure Summary - Operating Budget 66 Revenue & Expenditure Summary - Projected Operating Performance 67 Solid Waste Fund: Fund Description 68-69 Revenue & Expenditure Summary - Operating Budget 70 Revenue & Expenditure Summary - Projected Operating Performance 71 • • • • • City of Fayetteville, Arkansas Table of Contents (continued) Airport Fund: Fund Description 72-73 Revenue & Expenditure Summary - Operating Budget 74 Revenue & Expenditure Summary - Projected Operating Performance 75 Town Center and Parking Facility Fund: Fund Description 76 Revenue & Expenditure Summary - Operating Budget 77 Revenue & Expenditure Summary - Projected Operating Performance 78 Trust Funds Police Pension Fund: Fund Description 80 Revenue & Expenditure Summary 81 Fire Pension Fund: Fund Description 82 Revenue & Expenditure Summary 83 Internal Service Funds Shop Fund: Fund Description 84 Revenue & Expenditure Summary - Operating Budget 85 Revenue & Expenditure Summary - Projected Operating Performance 86 Budget by Activity: Summary of Activities 87 Airport Activity 88 Community Planning & Engineering Services Activity 89 Debt Service Activity 90 Finance & Internal Services Activity 91 Fire Activity 92 General Government Activity 93 Library Activity 94 Parks & Recreation Activity 95 Police, Courts, & Prosecutor Activity 96 Solid Waste Activity 97 Transportation & Parking Activity 98 Water & Wastewater Activity 99 Unallocated Activity 100 Schedule of Funding Sources by Department 101-103 General Government Department: Organizational Structure 105 Overview 106 Program Expenditure Summary 107-109 Personnel Summary 110-111 Mayors Administration 112 City Council 113 City Attorney 114