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HomeMy WebLinkAbout233-09 RESOLUTIONRESOLUTION NO. 233-09 A RESOLUTION ADOPTING THE 2010 ANNUAL BUDGET AND WORK PROGRAM BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF FAYETTEVILLE, ARKANSAS• Section 1. The City Council of the City of Fayetteville, Arkansas hereby adopts the 2010 Annual Budget & Work Program A copy of the Budget, marked Exhibit "A" is attached hereto and made a part hereof. PASSED and APPROVED this 17th day of November, 2009. APPROVED: B ATTEST: N LD JO' W`r ayor SON RA R SMITH, City Clerk/Treasurer (j• • U� FAYETTEVILLE 5. rz :s. ..........1, C„•`. Kevin Springer Submitted By City of Fayetteville Staff Review Form City Council Agenda Items and Contracts, Leases or Agreements 11/3/2009 City Council Meeting Date Agenda Items Only Budget & Research Division Action Required: Finance & Internal Services Department Approve a resolution adopting the Proposed 2010 Annual Budget & Work Program. N/A Cost of this request Account Number • Project Number Budgeted Item $ Category / Project Budget Program Category / Project Name Funds Used to Date Program / Project Category Name Remaining Balance Fund Name Budget Adjustment Attached Department Director Ci yney +Qi Finance and Internal Services Director 10- 14• %oat Previous Ordinance or Resolution p Date Original Contract Date: /o"/ni^D 7 Original Contract Number: Date %C- Ate, Date Chi:f of St or Received in City Clerk's Office Received in Mayor's Office Comments: Revised January 15, 2009 'rabid -A t i/lq/o9 o Il/30 �y. r aye eV] � ARKANSAS DEPARTMENTAL CORRESPONDENCE TO: Mayor Jordan and Ci ly Council IIIRU: Don Marr, Chief of StaIT FROM: Paul A. Becker, Finance Director Kevin Springer, Budget Director DATE: October 16, 2009 SUBJECT: Proposed 2010 Annual Budget & Work Program Recommendation: Consider the Proposed 2010 Annual Budget & Work Program for adoption by the November 3, 2009 City Council meeting. Discussion: The Proposed 2010 Annual Budget & Work Program will be distributed to City Council on Tuesday, October 27, 2009. Listed below is a schedule of hearing dates for the Proposed 2010 Annual Budges & Work Program. Date Budget Meeting/Location Tuesday, October 27, 2009 Distribution of the Proposed 2010 Budget Saturday, October 31, 2009 Budget Discussion Meeting, Room 326 Tuesday, November 3, 2009 City Council Meeting, Room 219 Additional meetings to be scheduled if needed. If you have any questions concerning the Proposed 2010 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 2010 ANNUAL BUDGET AND WORK PROGRAM BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF FAYETTEVILLE, ARKANSAS: Section 1. The City Council of the City of Fayetteville, Arkansas hereby adopts the 2010 Annual Budget & Work Program. A copy of the Budget, marked Exhibit "A" is attached hereto and made a part hereof. PASSED and APPROVED this 3rd day of November, 2009. APPROVED: ATTEST: By: By: LIONELD JORDAN, Mayor SONDRA E. SMITH, City Clerk/Treasurer Adopted Annual Budget & Work Program City of Fayetteville, Arkansas 2010 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 Matthew Petty, Ward 2 - Position 2 Robert Rhoads, Ward 3 - Position 1 Bobby Ferrell, Ward 3 - Position 2 Shirley Lucas, Ward 4 - Position 1 Sarah Lewis, Ward 4 - Position 2 Kit Williams, City Attorney Sondra Smith, City Clerk/Treasurer Rudy Moore, District Judge Submitted by Lioneld Jordan, Mayor Don Marr, Chief of Staff Paul A. Becker, Finance Director Greg Tabor, Acting Police Chief Kyle Curry, Interim Fire Chief Prepared by Kevin Springer, Budget Director Barbara Fell, Senior Research Analyst Liz Hutchens, Financial Analyst Weltrvik 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. City of Fayetteville, Arkansas Table of Contents Budget Message: Transmittal Memo from the Mayor to Council 1-11 2010 Budget Executive Summary 111-X1 Budget Resolution XII 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 Budget Summary: Chart of Fund Types - Governmental 11 Chart of Fund Types - Proprietary & Fiduciary 12 Sources and Uses of Funds 13 Multi -Year Comparison - Adopted Budget Expenditures 14 General Fund: Fund Description 15-20 Fund Summary 21 Activity Expenditure Summary 22-32 Special Revenue Funds: Street Fund: Fund Description 33-34 Fund Summary 35 Activity Expenditure Summary 36-37 Off Street Parking Fund: Fund Description 39 Fund Summary 40 Activity Expenditure Summary 41 Community Development Block Grant Fund: Fund Description 43 Fund Summary 44 Activity Expenditure Summary 45 City of Fayetteville, Arkansas Table of Contents (continued) EDI Attainable Housing Grant Fund: Fund Description 47 Fund Summary 48 Activity Expenditure Summary 49 Energy Block Grant Fund: Fund Description 51 Fund Summary 52 Activity Expenditure Summary 53 Parks Development Fund: Fund Description 55 Fund Summary 56 Activity Expenditure Summary 57 Impact Fee Fund: Fund Description 59 Fund Summary 60 Activity Expenditure Summary 61 Drug Law Enforcement Fund: Fund Description 63 Fund Summary 64 Activity Expenditure Summary 65 Debt Service Funds: Fire Bond Fund: Fund Description 67 Fund Summary 68 Activity Expenditure Summary 69 TIF Bond Fund: Fund Description 71 Fund Summary 72 Activity Expenditure Summary 73 Wastewater Improvements Sales Tax Bond Fund: Fund Description 75 Fund Summary 76 Activity Expenditure Summary 77 Capital Projects Funds: Replacement & Disaster Recovery Fund: Fund Description 79 Fund Summary 80 Activity Expenditure Summary 81 Sales Tax Capital Improvements Fund: Fund Description 83 Fund Summary 84 Activity Expenditure Summary 85 Capital Budget 86-87 City of Fayetteville, Arkansas Table of Contents (continued) Wastewater System Improvements Project Fund: Fund Description 89 Fund Summary 90 Activity Expenditure Summary 91 TIF Capital Improvements Fund: Fund Description 93 Fund Summary 94 Activity Expenditure Summary 95 Sales Tax Construction Bond Fund: Fund Description 97 Fund Summary 98 Activity Expenditure Summary 99 Enterprise Funds: Water & Sewer Fund: Fund Description 101-103 Operating Budget 104 Projected Operating Performance 105 Activity Expenditure Summary 106-110 Solid Waste Fund: Fund Description 111-112 Operating Budget 113 Projected Operating Performance 114 Activity Expenditure Summary 115-116 Airport Fund: Fund Description 117-118 Operating Budget 119 Projected Operating Performance 120 Activity Expenditure Summary 121 Town Center and Parking Facility Fund: Fund Description 123 Operating Budget 124 Projected Operating Performance 125 Activity Expenditure Summary 126 Trust Funds: Police Pension Fund: Fund Description 127 Operating Budget 128 Activity Expenditure Summary 129 Fire Pension Fund: Fund Description 131 Operating Budget 132 Activity Expenditure Summary 133 City of Fayetteville, Arkansas Table of Contents (continued) Internal Service Funds: Shop Fund: Fund Description 135 Operating Budget 136 Projected Operating Performance 137 Activity Expenditure Summary 138 Personnel Summary: Personnel Summary Full Time Equivalent Basis 139 Personnel Summary by Activity 140-152 Personnel Summary Personnel Variation Summary 153 Capital and Debt: Capital Improvements Program Introduction 155-157 Capital Improvements Program Directional Information 158-160 2010 Capital Projects Summary 161 2010 Capital Projects Comprehensive Detail 162-164 2010 Capital Budget 165-177 Debt Position 178 Description of Outstanding Bonds 179-180 Schedule of Bonds Outstanding 181 Debt Service Payment Schedule 182 Legal Debt Margin Computation 183 Debt to Maturity Schedule 184 Appendix: List of Elected Officials, Administrative Officials, & Management Staff 185 Acronyms 186-187 Glossary 188-193 Index 194-196 • '�avellevi�le ARKANSAS www.accessfayettevIlle.org November 17, 2009 Members of City Council and Citizens of Fayetteville THE CITY OF FAYETTEVILLE, ARKANSAS I am pleased to submit my Adopted Budget for 2010 for the City of Fayetteville. This budget has been prepared in accordance with the Arkansas Statutes and City Ordinances that require the Mayor, under the aldermanic form of government, to submit to the City Council the annual budget for approval. This budget allocates necessary funding for all municipal operations as well as necessary adjustments to the Capital Improvements Program for 2010. This Administration will continue to address issues that were identified at the Fayetteville Forward Summit as prioritized by the City Council. The budget was formulated in view of my primary budget goals and in the context of current economic conditions. 2010 Budgetary Goals My primary budgetary goals for 2010 are as follows: • To provide the same level of services to the public if possible • To retain the work force at the current level for necessary personnel but to evaluate the necessity of refilling open positions • To avoid increases in taxes to the citizen (if possible) by keeping the millage rate the same as 2009 • To continue to provide services to the citizen in the most efficient and effective manner possible • To fund needed Capital Improvements to the extent possible • To scrutinize all City Fund Types for possible reductions Telecommunications Device for the Deaf TDD (479) 521-1316 113 West Mountain - Fayetteville, AR 72701 THE CITY OF FAYETTEVILLE, ARKANSAS Financial Environment The 2009 fiscal year is a challenging year for the City of Fayetteville. Sales taxes for operations and capital have declined by approximately 6% when compared to the 2009 Adopted Budget. This is expected to continue throughout the remainder of the fiscal year. If this trend continues, a loss of $1.2 million will be experienced in the General Fund. Building permits will be down about $750,000 for the year In total, revenues could be down as much as $2.4 million in the general fund alone. Although economic conditions are expected to improve slightly in 2010, this budget is based on a revenue base which is $2.4 million less than what was anticipated in 2009 for the General Fund. Therefore, a plan was developed to reduce target expenditures, freeze wages, forego the replacement of certain open positions, and extend the replacement plan for General Fund vehicles. Even after incorporating these measures of approximately $1.5 million in reductions, it is necessary to request the use of$I,189 million in reserves. Conclusion This budget is both conservative and workable. I believe that it provides for the best possible level of services while providing for possible unstable economic conditions. However, if the economy continues to decline in 2010, I am prepared to do what is necessary to address that situation. The City has accomplished a great deal in the last few years and 1 am confident that with your support we can continue to provide an excellent level of services to our citizens. Through the combined efforts of this Administration and City Council, I am sure we will continue to meet the challenges facing this City and provide our citizens with the services and amenities they want and deserve. o61- e4I s2tc.tc_._.. Lioneld Jordan, ay Telecommunications Device for the Deaf TDD (479)521-1316 11 113 West Mountain - Fayetteville, AR 72701 tvfle THE CITY OF FAYETTEVILLE, ARKANSAS ARKANSAS www.accessf ayettevi I le.o rg November 17, 2009 Mayor Lionel Jordan, Members of the City Council and Citizens of Fayetteville: The budget being presented is a 2010 operating budget. It does not include rebudgets that represent programs approved and appropriated in prior years which as of the end of fiscal 2009 remain uncompleted. Rebudgets also include amounts generated by previous bond issues in the Capital Project Funds which remain unspent as of December 31, 2009 and are likely to be in excess of $45,000,000. These re -budgets will be presented for addition to the 2010 operating budget early in the first quarter of 2010. In 2009, City Sales Taxes declined in real terms as compared to 2008. In addition to this decline, building permit fees are far under budget expectations. In total, revenues for the General Fund are expected to be between $2.2 million and $2.4 million under budget. Other funds have also seen declines in revenue due to reductions in service demand. This included the Sold Waste Fund and the Airport Fund. Unusually wet conditions as well as economic conditions have also resulted in lower than expected revenue collections in the Water & Sewer Fund. It is apparent that economic conditions in Northwest Arkansas reflect the national recession. However, the economy in Fayetteville has not been affected as dramatically as in some sections of the country. This budget represents reductions in operating expenditures from the prior year. Wages have been frozen and certain authorized positions have been frozen (not funded) in 2010. The General Fund replacement charges for vehicles has been suspended for fiscal 2010 and the time table for replacement of vehicles will be pushed back a year. All these measures have been taken to address a reduction of $2.4 million in revenue for fiscal 2010. Although administration is cautiously optimistic that conditions will improve in 2010, this budget reflects a revenue stream which will continue to be essentially flat compared to 2009. All other funds have been prepared within that frame work. Telecommunications Device for the Deaf TDD (479) 521-1316 111 113 West Mountain - Fayetteville. AR 72701 THE CITY OF FAYETTEVILLE, ARKANSAS 2010 ADOPTED BUDGET EXECUTIVE SUMMARY The 2010 Adopted Budget includes approximately $120.4 million in expenditures. This budget is formulated with the Enterprise Funds being budgeted on an accrual basis except for depreciation, which is not included in the budget, and both capital expenditures and bond principal payments which are included in the expenditure budgets. Category Personnel Materials and Supplies Services & Charges Maintenance Internal Charges Purchased Water Fuel WWTP Operations Total Operating Expenses Transfers Out Debt Service Capital Total Expenses Summary of Fund Expenditures (In Dollars) Adopted 2009 $ 43,304,852 4,469,679 15,771,940 3,808,538 3,942,983 6,500,000 4,026,028 9,348,228 Adopted 2010 $ 42,903,826 4,481,432 15,899,465 3,482,218 3,337,307 6,500,000 2,964,677 8,489,578 Change In Dollars $ (401,026) 11,753 127,525 (326,320) (605,676) 0 (1,061,351) (858,650) 91,172,248 88,058,503 (3,113,745) 1,452,900 17,560,230 9,276,550 1,034,000 19,563,062 1 1,81 1,700 (418,900) 2,002,832 2,535,150 $ 119,461,928 $ 120,467,265 $ 1,005,337 The 2010 adopted budget is in excess of $120.4 million. This is an increase due to capital and debt service costs of $1,005,337 when compared to the Adopted 2009 Annual Budget & Work Program, or a 0.84% increase. However, the operating budget is over $3 million less than 2009 or a 3.4% decrease. Telecommunications Device for the Deaf TDD (479) 521-1316 IV 113 West Mountain - Fayetteville, AR 72701 THE CITY OF FAYETTEVILLE, ARKANSAS Summary of Fund Expenditures (% of Total Budget) Category Personnel Materials and Supplies Services & Charges Maintenance Internal Charges Purchased Water Fuel WWTP Operations Total Operating Expenses Transfers Out Debt Service Capital Total Expenses Adopted 2009 36.2% 3.7% 13.2% 3.2% 3.3 5.4% 3.4°/n 7.8% Adopted 2010 35.6% 3.7% 13.2% 2.9% 2.8% 5.4% 2.5% 7.0% % Change -0.9% 0.3% 0.8% -8.6% -15.4% 0.0% -26.4% -9.2% 76.2% 73.1% -3.4% 1.2% 14.7% 7.9% 0.9% 16.2% 9.8% -28.8% 11.4% 27.3% 100.0% 100.0% 0.8% Fund Totals as Percent of Total Budget Funding Source General Street Off Street Parking Community Development 13Iock Grant Parks Development Impact Fee Drug Law Enforcement Fire Bond TIF Bond Wastewater Improvements Sales Tax Bond Replacement & Disaster Recovery' Sales Tax Capital Improvements Wastewater System Improvements Project Sales Tax Construction Bond Water & Sewer Solid Waste Airport Town Center Police Pension Fire Pension Shop Total - All Funds Adopted 2009 Budget % Total $ 35,801.900 5,360,286 347,300 635,930 2,854,700 1,576,000 444,464 804.000 3,500 14,235.533 60.400 6,952.000 3.000 3.500 29.668.929 9,239,250 773,704 699,935 1.761,757 1.542.283 6.693557 Adopted 2010 13 udget % Total 30.0% $ 4.5% 0.3% 0.5% 2.4% 1.3% 0.4% 0.7% 0.0% 11.9% 0.I% 5.8% 0.0% 0.0% 24.8% 7.7% 0.7% 0.6% 1.5% 1.3% 5.6% 119,461,928 34.426.600 4,271,000 304,300 649,821 2.417.700 2.820,000 462,200 802,400 5,800 16.001.900 45,000 6,738,700 6,000 31,269,400 10,098,900 805,500 693,544 1,689,800 1,477,500 5,481,200 28.6% 3.6% 0.3% 0.5% 2.0% 2 3% 0.4% 0.7% 0.0% 13.3% 0.0% 5.6% 0.0% 0.0% 26.0% 8.4% 0.7% 0.6% 1.4% 1.2% 4.6% 100.0% 120,467,265 100.0% Telecommunications Device for the Deaf TDD (479) 521-1316 V 113 West Mountain - Fayetteville, AR 72701 THE CITY OF FAYETTEVILLE, ARKANSAS All City funds are budgeted to comply with the City's policy of maintaining a minimum of 10% of budgeted operating expenditures in unrestricted fund balance or cash and investments with the exception of General Fund, which must maintain a minimum reserve or sixty (60) days of annual regular general fund operating expenditures. Overview of City's Major Funds: General Fund is the major operating fund of the City and is comprised of activities not accounted for specifically in other funds. The traditional functions of government are included in the General Fund which comprises the following: general government services, fire, police, finance, internal services, parking, animal services, telecommunications, parks and recreation, cable, library funding, engineering, planning, and building safety. General Fund Revenue: The General Fund revenue budget was based on the following assumptions: • Revenue for the City Sales Tax is projected to increase at a rate of 2% over 2009 estimates. • Revenue for the County Sales Tax is projected to increase at a rate of 2% over 2009 estimates. • Revenue for Franchise Fees is projected to be flat. • Revenue for Property Taxes is projected to increase at a rate of 5.3% based on assessed valuation. • Other revenues are generally expected to decrease by 1.2% compared on the 2009 budget. • Maintaining the revenue split for City Sales Tax to 60% operations and 40% capital. Based on these revenue assumptions, the major revenue sources for the General Fund in 2010 are projected to be as follows: City's Share of County Sales Tax $10.7 million City Sales Tax 9.6 million Franchise Fees 4.7 million Intergovernmental Income 2.2 million Fines & Forfeitures 1.6 million Charges for Services 1.2 million Property Tax Millage 1.5 million Licenses & Permits 0.6 million Other 1.2 million Total $33.3 million Telecommunications Device for the Deaf TOO (479) 521-1316 VI 113 West Mountain - Fayetteville, AR 72701 THE CITY OF FAYETTEVILLE, ARKANSAS General Fund Expenditures: Payroll expenditures are based on 98% of full employment. Therefore, a 2% vacancy allowance has been factored into the General Fund budget. The significant increases/(decreases) in General Fund for 2010 are as follows: Increases: Salaries/Wages and Pension (Prior to 7/1/2009) Health Insurance Unemployment Compensation Software Maintenance Elections Costs Bad Debt Expense Reductions: Vehicle Replacement Charges Frozen Authorized Positions Salary Contingency Authorized Position Eliminations Fuel Contracted Services Planning Commissioners Salaries Lease Expense (GMC Building) Public Notification Pension Administration Fee Uniform/Equipment Radio Maintenance Travel & Training General Motor Pool Charges Increase Cost Allocations Reduction to Outside Agencies Miscellaneous Line Items Net Increases/(Reductions) Telecommunications Device for the Deaf TDD (479) 521-1316 VII $ 314,266 90,737 50,000 37,336 15,000 10,000 517,339 504,352 391,914 317,600 114,500 96,589 68,768 43,596 43,408 35,115 34,745 16,795 14,598 11,717 5,882 70,000 8,050 113,010 1,890,639 $ (1,373,300) 113 West Mountain - Fayetteville, AR 72701 THE CITY OF FAYETTEVILLE, ARKANSAS As the City's main operating fund, the General Fund will continue to face increased funding demands. There are numerous unfunded needs for 2010 that could not be addressed at this time. Major policy issues to be considered for General Fund for 2011 include: • The need to fund employee wage increases sometime in the future. • Continue to explore funding methods for the Fayetteville Public Library to establish a permanent funding plan. • Consider raising the User Fee/Cost Reimbursement rates based on a cost analysis. • The need to increase the City's overall revenue stream. The Street Fund is primarily financed by turnback revenues received from the State of Arkansas and turnback monies received from the County Road Millage Tax. These monies are utilized to maintain and repair City streets, rights-of-way, drainage, traffic control and maintenance, and City owned sidewalks. Revenues for Street Fund are primarily motor fuel taxes collected by the State (state turnback) and returned to the City on a per capita basis. The long term trend for state turnback is flat. A total of $3.1 million is projected for 2010. The City also receives 80% of the road millage levied by the Quorum Court on real and personal property located within the City. This should generate in excess of $1 million. The Street Fund budget is balanced for 2010 with revenues equaling expenditures. The Parks Development Fund accounts for the revenue and expenditures of the Parks HMR tax approved by the voters in 1995. The $2.4 million in planned expenditures for 2010 includes $799,900 in capital improvements. The fund is budgeted to break even for 2010. All projected revenues amounts are budgeted for this fund. The Impact Fee Fund accounts for the revenues and expenditures related to the collection of water, wastewater, police, and fire impact fees. All projected revenues are budgeted for this fund. In addition, $1,015,000 of previously collected waste water fees will be used to fund the 2010 capital program. The Sales Tax Capital Improvements Fund accounts for the revenue and expenditures of the City's sales and use taxes which are used for acquisition and improvement projects as well as equipment additions and replacements that are included in the City's five-year capital improvements program as adjusted. The 2010 planned expenditures include $5,931,000 in capital improvements. Telecommunications Device for the Deaf TDD (479)521-1315 VIII 113 West Mountain - Fayetteville. AR 727W THE CITY OF FAYETTEVILLE, ARKANSAS The Water & Sewer Fund accounts for the revenue sources as well as the operation and maintenance expenses of the City's water and sewer system. This includes water purchases from Beaver Water District, all water and sewer functions, the operation of the wastewater treatment plants, meter and backflow operations, and billing and collections. For 2009, the Water & Sewer Fund is projected to have operating income of $2,055,814 before depreciation expense and capital expenditures. The wastewater treatment plant operations are budgeted at $8.5 million, which represents approximately 27% of the total operating expenses. The water purchases budgeted for 2010 represent the second largest expenditure for operations in the fund at $6.5 million. This represents approximately 20.8% of total operating expenditures. The impact of the new Westside plant which opened in mid 2008 has dramatically increased the wastewater treatment costs. A total of $1,787,670 in capital expenditures will be funded through the use of fund balance. The Solid Waste Fund is responsible for the operation of the City's solid waste collection and disposal, recycling program, and composting program. Revenues for the fund are obtained from fees levied for trash collection, recycling revenue, and container sales or leases. For 2010, the Solid Waste Fund is projected to have an operating deficit of $441,900 before capital expenditures and depreciation. The Airport Fund provides for the operation and maintenance of the City's municipal airport. The Airport Fund's revenue is generated from rents and leases. For 2010, the Airport Fund is projected to have an operating deficit of $51,200 before depreciation. The Shop Fund is an internal service fund that provides for all the acquisition and maintenance of equipment and vehicles utilized by the City's operating divisions. The Shop Fund's source of revenue is from charges to other City operating funds based on equipment and vehicle usage. The Shop Fund will have a projected $878,800 surplus for 2010 after capital expenditures of $937,000. This surplus is necessary to fund future vehicle and equipment replacements pursuant to approved time tables. Capital Improvements - 2010 This budget contains a total of $16,209,450 for capital projects in 2010. A detail listing of all of the projects planned for 2010 are included under the Capital and Debt section. Debt Issues — 2009 Two new bond programs were initiated in 2009. A revenue bond in the amount of $8,210,000 was issued for water and sewer Improvements. In October of 2009, $11,250,000 of dedicated Sales and Use Tax Bonds were issued for road and trail projects. These amounts are not included in this budget document but will be re -appropriated in 2010. A detail listing of all bonds issued and the debt service schedule are included under the tab titled Capital and Debt. No mandatory redemptions are anticipated in the debt service budgets at this time. Telecommunications Device for the Deaf TDD (479) 521-1316 IX 113 West Mountain - Fayetteville, AR 72701