Loading...
HomeMy WebLinkAbout216-10 RESOLUTIONRESOLUTION NO. 216-10 A RESOLUTION ADOPTING THE 2011 ANNUAL BUDGET AND WORK PROGRAM 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 2011 Annual Budget and Work Program. A copy of the Budget, marked Exhibit "A," is attached hereto and made a part hereof. PASSED and APPROVED this 7th day of December, 2010. APPROVED: ATTEST: B By: o��-.v Ze . City SO E. SMITH, CiN lerk/TrP�c SOND E. City Clerk/Treasurer ,11C/TR` 'f ormmm °TTR"', i° �em6 U/.moi map• FAY ETT EVI LLE 1:7 cy m ®m O y Kevin Springer Submitted By City of Fayetteville Staff Review Form City Council Agenda Items and Contracts, Leases or Agreements 11/16/2010 City Council Meeting Date Agenda Items Only Budget & Research Division Action Required: Finance & Internal Services Department Approve a resolution adopting the Proposed 2011 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 4 11,-3-2010 Previous Ordinance or Resolution # Departm- .hector Date Original Contract Date: C. orney /1-3-/0 Date (14l,, .c Finance and Internal Services Director Date //'.1d Date 10A Date Original Contract Number: Received C t_ 1 0 P 0 3: 14 Clerk's C fic Comments: Revised January 15, 2009 ,roadbedkfitc ())Luievtliacyr1, 2010 C,C,14,41. aye ev[le ARKANSAS DEPARTMENTAL CORRESPONDENCE TO: Mayor Jordan and City Council THRU: Don Marr, Chief of Staff FROM: Paul A. Becker, Finance Director Kevin Springer, Budget Director 7 DATE: November 3, 2010 SUBJECT: Proposed 2011 Annual Budget & Work Program Recommendation: Consider the Proposed 2011 Annual Budget & Work Program for adoption by the November 16, 2010 City Council meeting. Discussion: The Proposed 2011 Annual Budget & Work Program will be distributed to City Council on Tuesday, November 9, 2010. Listed below is a schedule of hearing dates for the Proposed 2011 Annual Budget & Work Program. Date Budget Meeting/Location Saturday, November 6, 2010 Budget Discussion Meeting, Room 326 Tuesday, November 9, 2010 City Council Agenda Meeting, Room 326 Tuesday, November 16, 2010 City Council Meeting, Room 219 Additional meetings to be scheduled if needed. If you have any questions concerning the Proposed 2011 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 2011 ANNUAL BUDGET AND WORK PROGRAM 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 2011 Annual Budget and Work Program. A copy of the Budget, marked Exhibit "A," is attached hereto and made a part hereof. PASSED and APPROVED this 16th day of November, 2010. APPROVED: ATTEST: By: By: LIONELD JORDAN, Mayor SONDRA E. SMITH, City Clerk/Treasurer to c0 <0, • 2011 Adopted Annual Budget & Work Program 1"Tettcyille City of Fayetteville, Arkansas 2011 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 David Dayringer, Fire Chief Prepared by Kevin Springer, Budget Director Barbara Fell, Senior Research Analyst Liz Hutchens, Financial Analyst tt!1ie 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 I-II 2011 Budget Executive Summary III -X Budget Resolution XI 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 9-10 Consolidated Fund - Department - Program Structure 11 Fund Summaries: Chart of Fund Types - Governmental 13 Chart of Fund Types - Proprietary & Fiduciary 14 Sources and Uses of Funds 15 Multi -Year Comparison - Adopted Budget Expenditures 16 Governmental Funds: General Fund: Fund Description 17-25 Fund Summary 26 Activity Expenditure Summary 27-38 Special Revenue Funds: Street Fund: Fund Description 39-40 Fund Summary 41 Activity Expenditure Summary 42-43 Parking Fund: Fund Description 45 Fund Summary 46 Activity Expenditure Summary 47 Community Development Block Grant Fund: Fund Description 49 Fund Summary 50 Activity Expenditure Summary 51 City of Fayetteville, Arkansas Table of Contents (continued) EDI Attainable Housing Grant Fund: Fund Description 53 Fund Summary 54 Activity Expenditure Summary 55 Special State Grants Fund: Fund Description 57 Fund Summary 58 Activity Expenditure Summary 59 Energy Block Grant Fund: Fund Description 61 Fund Summary 62 Activity Expenditure Summary 63 Parks Development Fund: Fund Description 65 Fund Summary 66 Activity Expenditure Summary 67 Impact Fee Fund: Fund Description 69 Fund Summary 70 Activity Expenditure Summary 71 Drug Law Enforcement Fund: Fund Description 73 Fund Summary 74 Activity Expenditure Summary 75 Debt Service Funds: Fire Bond Fund: Fund Description 77 Fund Summary 78 Activity Expenditure Summary 79 TIF Bond Fund: Fund Description 81 Fund Summary 82 Activity Expenditure Summary 83 Wastewater Improvements Sales Tax Bond Fund: Fund Description 85 Fund Summary 86 Activity Expenditure Summary 87 Capital Projects Funds: Replacement & Disaster Recovery Fund: Fund Description 89 Fund Summary 90 Activity Expenditure Summary 91 Sales Tax Capital Improvements Fund: Fund Description 93 Fund Summary 94 Activity Expenditure Summary 95 Capital Budget 96-97 City of Fayetteville, Arkansas Table of Contents (continued) Wastewater System Improvements Project Fund: Fund Description 99 Fund Summary 100 Activity Expenditure Summary 101 Sales Tax Construction Bond Fund: Fund Description 103 Fund Summary 104 Activity Expenditure Summary 105 Enterprise Funds: Water & Sewer Fund: Fund Description 107-109 Operating Budget 110-111 Activity Expenditure Summary 112-115 Solid Waste Fund: Fund Description 117-118 Operating Budget 119-120 Activity Expenditure Summary 121-122 Airport Fund: Fund Description 123-124 Operating Budget 125-126 Activity Expenditure Summary 127 Town Center and Parking Facility Fund: Fund Description 129 Operating Budget 130 Activity Expenditure Summary 131 Trust Funds: Police Pension Fund: Fund Description 133 Operating Budget 134 Activity Expenditure Summary 135 Fire Pension Fund: Fund Description 137 Operating Budget 138 Activity Expenditure Summary 139 Internal Service Funds: Shop Fund: Fund Description 141 Operating Budget 142-143 Activity Expenditure Summary 144 Personnel Summary Personnel Summary Full Time Equivalent Basis 145 Personnel Variation Summary 146 Personnel History 147 Personnel Summary by Activity & Fund 148 Personnel Summary by Activity & Division 149-162 City of Fayetteville, Arkansas Table of Contents (continued) Capital and Debt: Capital Improvements Program Introduction 163-165 Capital Improvements Program Directional Information 166-168 2011 Capital Projects Summary 169 2011 Capital Projects Comprehensive Detail 170-172 2011 Capital Budget 173-185 Debt Position 186 Description of Outstanding Bonds 187-188 Schedule of Bonds Outstanding 189 Debt Service Payment Schedule 190 Legal Debt Margin Computation 191 Debt to Maturity Schedule 192 Appendix: Organizational Chart 193 List of Elected Officials, Administrative Officials, & Management Staff 194 Outside Agency Funding 195 Acronyms 196-197 Glossary 198-203 Index 204-206 a'F vi�ville THE CITY OF FAYETTEVILLE, ARKANSAS ARKANSAS www.accessfayetteville.org December 7, 2010 Members of City Council and Citizens of Fayetteville I am pleased to submit my 2011 Annual Budget and Work Program 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 2011. 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. 2011 Budgetary Goals My goals continue to be 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 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 Financial Environment The 2010 fiscal year continues to present financial challenges to the City of Fayetteville. Sales taxes for operations and capital have declined by approximately 2.15% for the City's levy of one cent and 2.50% for the City's share of the County Sales Tax when compared to 2009 collections. This is expected to continue throughout the remainder of the fiscal year. If this trend continues, budgetary losses of $636,000 will be experienced in the General Fund because of declining sales taxes. After analyzing all other revenue sources, it is estimated that the General Fund could be $765,000 or more under original revenue projections. Telecommunications Device for Me Deaf TDD (479) 521-1316 113 West Mountain - Fayetteville, AR 72701 THE CITY OF FAYETTEVILLE, ARKANSAS During budget deliberations last year, I made a commitment to the City Council that if the first quarter results of 2010 showed that revenues continued to fall that I would develop a plan to reduce expenditures to meet the decline. At the end of the first quarter, due to weakening economic conditions, it was estimated that the City could experience a revenue shortfall of up to $900,000 in 2010. To address that possibility, I developed an expenditure reduction plan that was coupled with certain fee increases to make up the $900,000 loss. Central to that plan was the freezing of an additional 13 FTE's and reductions of overtime in the Police and Fire Departments. I am happy to report that this plan has been successful and that we should end this year slightly under budget. This has been accomplished by the hard work and cooperation of all City employees along with the continuing support of the City Council. Employees had to absorb additional duties, supervisors had to resolve difficult scheduling problems, and all departments had to diligently review and carefully make decisions on purchasing issues. I am proud of what we have accomplished. In 2011, we have forecasted all revenue sources to be equal to 2010 projections. The frozen positions I have directed will be continued. Cuts made during 2010 will remain in force. Even after all these measures, once again, I am unable to provide funding for raises to employees as my top priority must be to keep this City financially stable. 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 2011, 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 I am confident that with your support we will continue to provide an excellent level of services to our citizens. Through the combined efforts of this Administration and the City Council, I am sure we will continue to meet the challenges facing the City and provide our citizens with the services and amenities they want and deserve. )6/Ad4, Lioneld Jorda , Mayor Telecommunications Device For the Deaf TDD (479) 521-1316 II 113 West Mountain - Fayetteville, AR 72701 vie vide THE CITY OF FAYETTEVILLE, ARKANSAS ARKANSAS www.accessfayetteville.org December 7, 2010 Mayor Lioneld Jordan, Members of the City Council and Citizens of Fayetteville: The budget being presented is a 2011 operating budget. It does not include rebudgets that represent programs approved and appropriated in prior years which as of the end of fiscal 2010 remain uncompleted. Rebudgets also include amounts generated by previous bond issues in the Capital Project Funds which remain unspent as of December 31, 2010 and are likely to be in excess of $65,000,000. These re -budgets will be presented for addition to the 2011 operating budget early in the first quarter of 2011. In 2010, City and County Sales Taxes have continued to decline compared to 2009. By year end, total sales taxes are expected to be approximately 2% under prior year. The decline in both residential and commercial building has leveled off but fees associated with permitting and construction are about 40% of 2008 levels. Water and Sewer revenue collections have increased by 4% in fiscal 2010 due to rate increases and dry weather conditions during the summer months. Fuel and rent revenues at the airport continue to fall as the effects of the national recession continue. Other fund activities are relatively stable when compared to the prior year. The 2011 General Fund budget represents expenditure reductions from 2010 as an additional $541,100 was cut when compared to last year's budget. This was after the inclusion of over $647,000 in required increases due to pension obligations, insurance increases, and the restoration of vehicle replacement charges. The expenditure reductions are primarily due to the non -replacement of certain open positions (13 FTE's) and reductions in overtime. These measures began in 2010 and are being carried over in the 2011 budget. Once again no salary increases are provided for in the 2011 budget. Total reductions in the General Fund since the 2009 budget have been over $2.6 million. A total of 23.63 FTE's have been held open, overtime has been drastically reduced, and annual salary increases have not been given since July 1, 2009. All these measures were taken to address revenue decreases experienced in 2009 and 2010 as the City reacted swiftly to these economic changes. For 2011, the General Fund budget has been formulated on the assumption that revenues in 2011 will be the same as those expected to be realized in 2010. Therefore, to fully fund the expenditure budget, a $1 million transfer from the Sales Tax Improvements Fund and the use of $449,000 from fund balance will be required. Telecommunications Device for the Deaf TOO j479y 521-1316 111 1 13 West Mountain - Fayetteville, AR 72701 THE CITY OF FAYETTEVILLE, ARKANSAS 2011 ADOPTED BUDGET EXECUTIVE SUMMARY The 2011 Adopted Budget includes approximately $118.5 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. The total budget allocated by expenditure category is displayed in the following table. Summary of Fund Expenditures by Category (In Dollars) Category: Personnel Services Materials & Supplies Services & Charges Maintenance Fuel Internal Charges Purchased Water WWTP Operations Total Operating Expenses Transfers Out Debt Service Capital Total Expenses Adopted 2010 $ 42,903,826 4,481,432 15,899,515 3,482,218 2,964,677 3,353,815 6,500,000 8,489,578 88,075,061 1,034,000 19,546,554 1 1,81 1,650 Budgeted 2011 $ 42,092,155 4,527,208 16,052,793 3,975,581 2,946,398 3,944,052 6,500,000 7,712,706 Change In Dollars 2011 % of Total Budget $ (811,671) 35.5% 45,776 3.8% 153,278 13.5% 493,363 3.4% (18,279) 2.5% 590,237 3.3% 0 5.5% (776,872) 6.5% 87,750,893 (324,168) 74.0% 1,233,000 18,732,207 10,798,100 199,000 1.0% (814,347) 15.8% (1,013,550) 9.1% $ 120,467,265 $ 118,514,200 $ (1,953,065) 100.0% The 2011 Adopted Budget is in excess of $118.5 million. This is a decrease when compared to 2010 of $1,953,065 or 1.62%. The majority of that decrease is due to changes in debt service and fund transfers. The total operating expenses were also down $324,163 or 0.4%. Telecommunications Device for the Deaf TOD j479y 521-1316 IV 1 13 West Mountain - Fayetteville, AR 72701 THE CITY OF FAYETTEVILLE, ARKANSAS The following table indicates the percentage of total budget allocated by funds. Fund Totals as Percent of Total Budget Adopted 2010 Adopted 2011 Budget % Total Budget % Total Funding Sources General $ 34,426,600 28.6% $ 33,885,500 28.6% Street 4,271,000 3.5% 4,390,000 3.7% Parking 304,300 0.3% 1,065,100 0.9% Community Development Block Grant 649,821 0.5% 695,800 0.6% Parks Development 2,417,700 2.0% 2,424,600 2.0% Drug Law Enforcement 462,200 0.4% 494,000 0.4% Water & Sewer 31,269,400 26.0% 30,901,000 26.1% Solid Waste 10,098,900 8.4% 9,208,300 7.8% Airport 805,500 0.7% 770,800 0.6% Shop 5,481,200 4.5% 7,239,900 6.1% Impact Fee 2,820,000 2.3% 1,260,000 1.1% Fire Bond 802,400 0.7% 424,800 0.4% TIF Bond 5,800 0.0% 63,700 0.1% Sales Tax Bond 16,001,900 13.3% 15,373,700 13.0% Replacement & Disaster Recovery 45,000 0.0% 45,100 0.0% Sales Tax Capital Improvements 6,738,700 5.6% 6,390,000 5.4% Sales Tax Construction Bond 6,000 0.0% 6,000 0.0% Town Center 693,544 0.6% 702,700 0.6% Police Pension 1,689,800 1.4% 1,692,800 1.4% Fire Pension 1,477,500 1.2% 1,480,400 1.2% 120,467,265 100.0% 118,514,200 100.0% An examination of the overall budget indicated that the General Fund is the largest fund being 28.6% of the total. The Water and Sewer Fund is second at 26.1% of the total. The combination of these funds is 54.7% of the total budget. The Sales Tax Bond Fund (budget to repay outstanding bonds) is 13.0% of the budget. Thus the three largest funds represent 67.7% of the total operating budget. An important part of this budget document is the City's Financial Policies delineated in pages 4 through 8. These policies include the following: Revenue Policy Expenditure Policy Debt Policy Reserve Policy Investment & Cash Management Policy Capital Improvement Policy Financial Reporting Policy Administrative Procedures to Adjust the Approved Budget Telecommunications Device for the Deaf TOD j4791521-1316 113 West Mountain - Fayetteville, AR 72701 V THE CITY OF FAYETTEVILLE, ARKANSAS 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 includes 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 decrease at a rate of 2.15% over 2009 actual receipts. • Revenue for the County Sales Tax is projected to decrease at a rate of 2.5% over 2009 actual receipts. • Revenue for Franchise Fees is projected to be flat. • Revenue for Property Taxes is projected to decrease at a rate of 4.3% from 2010 collections based on assessed valuation. • Other revenues are expected to be essentially flat compared on the 2010 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 2011 are projected to be as follows: City's Share of County Sales Tax $10.3 million City Sales Tax 9.2 million Alcoholic Beverage Taxes 0.5 million Franchise Fees 4.6 million Intergovernmental Income 2.1 million Fines & Forfeitures 1.7 million Charges for Services 1.4 million Property Tax Millage 1.5 million Licenses & Permits 0.6 million Transfer from Sales Tax Capital Fund 1.0 million Other 0.5 million Total $33.4 million General Fund Expenditures: Payroll expenditures are based on 99% of full employment. Therefore, a 1% vacancy allowance has been factored into the General Fund budget. Telecommunications Device for the Deaf TOO j4791521-1316 113 West Mountain - Fayetteville, AR 72701 VI THE CITY OF FAYETTEVILLE, ARKANSAS The significant increases/(decreases) in General Fund for 2011 are as follows: Additions: LOFPI Police Pension LOFPI Fire Pension Health Insurance (Rate Increase) Unemployment Insurance Pension Administration Fees Vehicle Replacement Charges Reductions: 58,494 54,346 45,147 30,000 17,185 442,620 647,792 Salary Contingency (86,500) Long Term Disability and Life Insurance (16,522) 2010 Budgeted Positions Held in 2011 (523,855) Fire Department Overtime (51,000) Police Department Overtime (174,000) Washington, D.C. Lobbyist (85,000) Parking Enforcement Program (201,948) Other (50,067) Net Additions/(Reductions) Changes between the 2009 and 2011 budget are as follows: (1,188,892) $ (541,100) 2009 General Fund Adopted Expense Budget: $ 35,801,900 Additions: Salaries/Wages & Pension (including LOFPI) 427,106 Health Insurance (Rate Increase) 135,884 Unemployment Insurance 80,000 Software Maintenance 37,336 Election Cost 15,000 Bad Debt Expense 10,000 705,326 Reductions: 2010 Budgeted Positions Held in 2011 & Frozen Positions (1,058,971) Salary Contingency (Wage Increases for 2010) (375,398) Fire/Police Overtime (225,000) Parking Enforcement Program (Shifted to Parking Fund) (201,948) Contract Services & Lease Expense (GCM Building) (112,176) Fuel (96,589) Washington, D.C. Lobbyist (85,000) Increase Cost Allocations (70,000) Vehicle Replacement Charges & General Motorpool Charges (67,614) Public Notification & Uniforms/Equipment (51,910) Planning Commissioners Salaries (43,596) Publications/Dues & Travel & Training & Radio Maintenance (26,315) Pension Administration Fee & Long Term Disability and Life Insurance (34,082) Other (173,127) (2,621,726) 2011 Adopted Budget General Fund $ 33,885,500 Telecommunications Device for the Deaf TOD j479y 521-1316 VII 1 13 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 2011 that could not be addressed at this time. Major policy issues to be considered for General Fund in the future include: • The need to fund employee wage increases sometime in the future. • Continue to explore an independent funding method for the Fayetteville Public Library. • Examination of the User Fee/Cost Reimbursement rates based on a cost analysis. • Examine the City's overall long term revenue stream to match required long term expenditures. 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 $3.2 million is projected for 2011. 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 2011 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 as modified by the 2011 referendum. The $2.4 million in planned expenditures for 2011 includes $754,000 in capital improvements. The fund is budgeted to break even for 2011. 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. Due to the dramatic fall in development, the collection of these fees will be much less in 2011 when compared to 2009 when new building was at a higher level. 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 2011 planned expenditures include $5,383,300 in capital improvements. 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. Telecommunications Device for the Deaf TOO j4791521-1316 113 West Mountain - Fayetteville, AR 72701 VIII THE CITY OF FAYETTEVILLE, ARKANSAS For 2011, the Water & Sewer Fund is projected to have operating gain of $5,665,532 before depreciation expense and capital expenditures. The wastewater treatment plant operations are budgeted at $7.7 million, which represents approximately 25% of the total operating expenses. The water purchases budgeted for 2011 represent the second largest expenditure for operations in the fund at $6.5 million. This represents approximately 21% of total operating expenditures. 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. During the end of 2009, the operation of the transfer station was brought in house and is currently being operated by the City. 2011 costs reflect this change. For 2011, the Solid Waste Fund is projected to have a loss of $563,000. However, there are sufficient reserves to accommodate this deficit. 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 2011, the Airport Fund is projected to have an operating deficit of $46,200 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 $501,000 loss for 2011 after capital expenditures of $2,701,000. This amount will come from fund balance which reflects the previous accumulation of funds for replacement of equipment and vehicles when needed. Capital Improvements - 2011 This budget contains a total of $15,630,300 for capital projects in 2011. A detail listing of all of the projects planned for 2011 are included under the Capital and Debt section. Debt Issues — 2010 No new debt was issued in 2011. Personnel Changes This budget does not include any new positions for 2011. Below is a history of total positions by activity from 2001-2011. The 2011 Adopted Budget reduces FTE's by 0.53. The Human Resources Intern has not been filled since 2007 and the 0.03 Park Patrol has not been filled since 2005. Telecommunications Device for the Deaf TOO 14791521-1316 1 13 West Mountain - Fayetteville, AR 72701 Ix THE CITY OF FAYETTEVILLE, ARKANSAS Personnel History (2001-2011) 800.00 700.00 600.00 500.00 LU I- 400.00 300.00 200.00 100.00 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 Prior Year Change 27.10 0.25 13.75 27.50 41.00 8.00 17.50 - 3.00 - (0.53) Total 645.53 645.78 659.53 687.03 728.03 736.03 753.53 753.53 756.53 756.53 756.00 ■General Government 44.60 44.35 43.65 43.65 43.40 41.40 42.00 41.40 42.00 41.50 41.50 • Finance & Internal Services 57.75 57.25 59.75 62.50 69.75 69.75 70.25 70.25 70.25 70.25 69.75 ■ Police 153.63 153.63 154.63 157.63 166.63 169.63 171.63 171.63 171.63 171.63 171.60 ■ Fire 89.00 89.00 89.00 101.00 104.00 109.00 114.00 114.00 114.00 114.00 114.00 *Community Planning & Internal 61.05 60.55 65.05 64.80 69.80 71.80 73.30 73.30 72.30 70.30 70.30 *Transportation, Parking & Utilities 191.15 191.65 200.60 209.60 224.60 222.60 229.00 229.60 232.00 234.50 234.50 ■ Parks & Recreation 48.35 49.35 46.85 47.85 49.85 51.85 53.35 53.35 54.35 54.35 54.35 CLOSING The funding proposals contained in this budget are the result of a collaborative effort among all City Division Heads, Department Directors, and City financial Staff members. It is built on the policies, goals, and objectives outlined by the Mayor and City Council. It represents the financial and operational plan for the City of Fayetteville for 2011. The appropriations contained in this budget will provide for quality municipal services that meet the needs of the Citizens of Fayetteville. Respectfully submitted, Respectfully submitted, . 7. Paul A. Becker Kevin Springer Finance Director Budget Director Telecommunications Device for the Deaf TOO 14791521-1316 1 13 West Mountain - Fayetteville, AR 72701 x RESOLUTION NO. 216-10 A RESOLUTION ADOPTING THE PROPOSED 2011 ANNUAL BUDGET AND WORK PROGRAM AS AMENDED. 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 Proposed 2011 Annual Budget and Work Program. A copy of the Budget, marked Exhibit "A" is attached hereto and made a part hereof. PASSED and APPROVED this the 7th day of December, 2010. APPROVED: ATTEST: By:By:�r IONELD JO N, Mayor SONDRA E. SMITH, City Clerk/Treasurer XI (Page Left Blank Intentionally) XII BUDGET PROCESS AND POLICIES CITY OF FAYETTEVILLE, ARKANSAS THE BUDGET PROCESS The budgets of governmental funds (for example General Fund, Street Fund, and Parks Development Fund) are prepared on the modified accrual basis for revenues and expenditures. Under the modified accrual basis of accounting, revenues are recognized when they become both measurable and available. Expenditures are recorded when the related fund liability is incurred. The proprietary and trust fund types (Water & Sewer Fund, Solid Waste Fund, and Airport Fund) are budgeted on a full accrual basis except for depreciation which is excluded and both capital purchases and bond principal payments which are included as expenditures. Not only are expenditures recognized when the liability is incurred but revenues are recognized when they are due and owing to the City (for example, water user fees are recognized as revenue when bills are produced). Agency funds are not budgeted since they are custodial in nature and do not involve measurement of results of operations. The Comprehensive Annual Financial Report (CAFR) shows the status of the City's finances on the basis of "Generally Accepted Accounting Principles" (GAAP). This conforms to the way the City prepares its budget. Formal budgets exist for all funds and fund types, except agency funds and account groups, but the budget -to -actual comparison reports are prepared only for the governmental fund types (General, Special Revenue, and Capital Projects). The Annual Budget and Work Program is a fiscal plan which presents the services which will be provided to the community and the funds needed to perform these services. The type and level of service is defined by the use of program objectives, which are further defined by performance measures. The Mayor is responsible for formulating the fiscal plan and presenting it to the City Council for approval and adoption. The key steps and dates in this process for the 2011 Budget and Work Program are described below: Budget Preparation Package, July 2010 The budget preparation package was distributed to all Department Directors and Division Heads. The package included budget preparation software. In addition, target budgets were set for each fund and/or program. The target budget excluded service expansion requests and new personnel requests. These items are considered separately. Training was conducted on an individual basis with the Budget Staff and Department Directors and Division Heads, as requested. 2. Capital Requests, July - September 2010 Five Year Capital Improvements requests were submitted for review and prioritization. Approval of the requests were based on a review of prioritized lists by Department Directors and Budget staff to see if original cost and continuing costs were within the available funding range. All capital items with a cost that exceeds $10,000 appear in the Five Year Capital Improvements Programs. 3. Budget Work Papers Submitted by Division Heads, August 2010 The Division Heads returned budget submissions requesting 2011 funding to the budget office. The budget office then verified that budget submissions were correct and within specified targets. 4. Analysis of Each Proposed Program Budget, August 2010 During this period, meetings were conducted with each Department Director. At these meetings, the submitted program budgets were evaluated in their entirety and additions and cuts were made to balance the funds with the service requirements. The 2011 Proposed Budget and Work Program was the result of this process. 5. Consideration and Approval of the Budget, Beginning to Adoption 2010 The proposed budget was presented to the Mayor in August. The Mayor presented the comprehensive Proposed 2011 Budget and Work Program to the City Council on November 9. Public discussions on the budget were conducted during November and December. The 2011 Budget was adopted by City Council on December 7, 2010. 6. Implementing the 2011 Budget, January 2011 Work papers are created and distributed to allow each division head to split their budget into the projected funding level needed for each month. These work papers are collected and input into the computer system to assist in the control of the adopted budget throughout 2011. 7. Adjusting the 2011 Budget, Throughout 2011 The budget may be adjusted throughout 2011. Depending on the amount of the adjustment, approval may come from the Budget Director, Finance Director, Mayor or the City Council. A detailed explanation of the Budget Adjustment Policy is listed on pages 7 and 8. The public meetings throughout the budget process are considered to be an essential part of the budget process as they are designed to solicit feedback from the City Council and public on City operations and services. In accord with continuing efforts to apprise the public of City activities, the Adopted 2011 Budget and Work Program is made available for review by all interested persons at the Fayetteville Public Library and the City Clerk's Office. In addition, a downloadable version of the budget is found on the City's web site. Public notification of this information is made in a local newspaper and on the Cable Access Television channel. As always, the public is invited to attend all meetings, retreats, and hearings regarding consideration of the Budget. 2 \ E 0 z I3 3 / IDI / 0 2 IcLI / Li k } / ______ _____ 5 2 2 _ w \r (U ) U * o \j W O L! § O) _ 2 E\ ____ > U / �° E � . )o I— D S kO = \ -D�» o ) 3 0 C ®3 _ >-F- \ / U kr, D > c ` =g j / 5 5\ §k /� Go � � (n 0 \) 2� 3 e ____ 3 CITY OF FAYETTEVILLE, ARKANSAS FINANCIAL POLICIES The purpose of this section is to present the policies that the City follows in managing its financial and budgetary affairs. These are general statements of policies, which represent long-standing principles, traditions, and practices that have guided the City in maintaining financial stability. REVENUE POLICY • The City will strive to maintain a broad and • The City will limit the designation of diversified revenue base that will equitably General Fund revenues for specified distribute the burden of supporting City purposes to maximize flexibility in services and will protect the City from budgeting and revenue utilization. short-term fluctuations in any one revenue source. • The City will actively support economic and industrial development recruitment and retention efforts to provide for a solid revenue base. • The City will maintain timely collection systems and implement necessary enforcement strategies to collect revenues from available sources. • The City will establish user fees and charges for services, when feasible, at levels related to the cost of providing the services. The City will review the fees and charges on a periodic basis to determine modifications needed to keep pace with the cost of providing the services. • The City will establish, when feasible, self- supporting enterprise funds and internal service funds in which a relationship between revenues and expenditures clearly exists. • The City will project revenues on a conservative basis so that actual revenues will consistently meet or exceed budgeted revenues. • The City will maintain a budgetary control system and will prepare reports that compare actual revenues to budgeted amounts. • The City will review annually and revise, where necessary, its cost allocation formula. EXPENDITURE POLICY • Basic and essential services provided by the City will receive first priority for funding. • The City will establish performance measurements for all program areas, when feasible. These measures will reflect the demand, workload capability, and projected outcomes for the program to accomplish its objectives. • The City will adopt a balanced budget, by fund, for all funds maintained by the City, in which total anticipated revenues must equal or exceed the budgeted expenditures for each fund. However, if this cannot be attained, the City will utilize unallocated fund reserves, which have been carried forward from prior years. • The City will maintain a budgetary control system to ensure adherence to the adopted budget and will prepare reports that compare actual expenditures to budgeted amounts. • The City will refrain from budgeting non- recurring or one-time revenue for ongoing expenses. 4 • The City will provide access to medical, dental, life, and long-term disability insurance for its employees. The cost for these benefits will be a shared responsibility between the City and its employees. • The City will provide access to appropriate retirement plans for its employees. The City will make contributions for eligible employees at the percentage defined for each of the respective retirement plans. DEBT POLICY • The City will maintain a policy of full disclosure on financial reports and bond prospectus. • The City will maintain communications with bond rating agencies and continue to strive for improvements in the City's bond rating. • The City will pay for all capital projects and capital improvements on a pay-as-you- go basis using current revenues whenever possible. If a project or improvement cannot be financed with current revenues, long-term or short-term debt or capital leases will be recommended. • The City will refrain from issuing long- term debt for a period in excess of the expected useful life of the capital project. • The City will use special assessment revenue or other self-supporting bonds instead of general obligation bonds, when feasible. • The City will seek refinancing of outstanding debt if it is determined that the City will benefit by reduced interest expense over the remaining life of the bonds of at least 3% of the principal being refunded. • The City will require that General Fund and Street Fund debt service shall not exceed 10% of annual general and road tax revenues and the principle amount of General and Street Fund debt shall not exceed 5% of assessed taxable property. • Outstanding short-term debt and Amendment 78 debt obligations combined shall not exceed 5% of the City's taxable real property. RESERVE POLICY • The City will maintain a minimum reserve of sixty (60) days of annual regular general fund operating expenditures for the General Fund in Undesignated Fund Balance. The minimum unreserved General Fund Balance cannot be reduced without specific City Council Resolution. • The City will maintain a minimum reserve of at least 10% of current year operating expenditures for the Street Fund in Undesignated Fund Balance. If existing reserves exceed the required level, such funds may be used to provide for non- recurring expenditures. The City will use monies in the 10% reserve only in times of emergency or fiscal and economic hardship. • The City will attempt to maintain a cash and investments balance of not less than 10% of current year operating expenditures for all Enterprise Funds. • The City will maintain a Shop Fund reserve necessary to fund the replacement and expansion of the City's vehicles and equipment. INVESTMENT AND CASH MANAGEMENT POLICY • The City will deposit all receipts on a timely basis. • The City will strive to maximize the return on its investment portfolio without jeopardizing principal amounts. 5 • The City will limit its investments to the types of securities provided for by Arkansas statutes. • The City will diversify its investments by maturity date to protect against market fluctuations. • The City will purchase securities from qualified institutions based on competitive bids in an effort to obtain the highest available rates. CAPITAL IMPROVEMENT POLICY • The City will prepare and update, as needed, a five-year Capital Improvements Program (CIP), which will provide for the orderly maintenance, replacement, and expansion of capital assets. • The City will seek input from the public by holding public hearings in relation to the establishment of projects and project priorities. FINANCIAL REPORTING POLICY • The City's accounting system will maintain records in accordance with accounting standards and principles outlined by the Governmental Accounting Standards Board (GASB), Financial Accounting Standards Board (FASB), and the State of Arkansas. • The City will employ an independent accounting firm to perform an annual audit of the City's finances and make the annual audit available to all required and interested parties. The audit shall be completed and submitted to the State of Arkansas within 210 days of the close of the fiscal year. • The CIP will identify long-range capital projects and capital improvements of all • The City will produce monthly and types, which will be coordinated with the quarterly financial statements reporting the annual operating budget to maintain full current periods' activity for all funds utilization of available revenue sources. maintained by the City. • When preparing the CIP, the City will seek to identify all viable capital projects and capital improvements required during the subsequent five-year period. These projects and improvements will be prioritized by year and by funding source. Every attempt will be made to match projects and improvements with available funding sources. Future operating costs associated with a project or an improvement will also be given consideration in the establishment of priorities. • The City will seek Federal, State, and other funding to assist in financing capital projects and capital improvements. • The City will incorporate the reasonable findings and recommendations of the other City Boards, Commissions, Committees, and Citizen task forces, as they relate to capital projects and improvements. • The City will maintain an internal audit function, which will be charged with adopting and routinely monitoring internal controls of the City. • The City will prepare an annual budget document that provides a basic understanding of the City's planned financial operations for the coming fiscal year. Copies of the proposed and final budget will be made available to all interested parties and opportunities will be provided for citizen input prior to final decisions on the budget. • The City will seek annual renewal of the Government Finance Officers Association's (GFOA) Certificate of Achievement for Excellence in Financial Reporting and the Distinguished Budget Presentation Award. N CITY OF FAYETTEVILLE, ARKANSAS ADMINISTRATIVE PROCEDURES TO ADJUST THE APPROVED BUDGET PURPOSE: The procedures outlined in this section define, standardize, and set forth responsibilities for budget adjustments. DEFINITION AND EXPLANATION: During the fiscal year needs arise for expenditure budget adjustments to enable divisions to adapt to changing conditions. There are two types of expenditure budget adjustments which can be defined as follows: 1) Budget Adjustment — this is a transfer from one category within a fund budget to another category. The fund total does not change. 2) Budget Amendment — this is an addition to the overall budget total of the fund. It increases the total expenditure amount authorized for the fund. Any budget amendment must be supported by an increase in revenue or come from available fund balance. DEPARTMENT DIRECTORS AND DIVISION HEADS RESPONSIBILITIES: All Department Directors and Division Heads are mandated to stay within each operational program budget as adopted and to stay within the total budget for each capital project. Neither the Accounting or Purchasing Divisions will process payments or purchase orders, which will cause a program or capital project to be over the annual budget amount. Each operational division is grouped into programs (i.e. Engineering - Administration, Engineering - Plans & Specifications, Engineering - Right -of -Way, etc.). Budget adjustments will be required in the following instances: 1) When the budgeted amount per operational program is exceeded (an offsetting adjustment must be made from another operational program or fund balance). 2) When the budgeted amount for a capital project is exceeded (an offsetting adjustment must be made from another capital project, another program, or fund balance). Requested adjustments to an operational program must be submitted on a budget adjustment form with sufficient justification for the need. Any changes in the personnel services category must meet the City's policy for raises, promotions, and staff increases. 7 BUDGET ADJUSTMENT APPROVAL PROCESS: Budget Amendments 1) All budget amendments must be approved by the City Council other than mandatory redemptions and other expenditures delegated to a Bond Trustee via a bond trust agreement. Budget Adjustments 1) Budget adjustments within categories, within divisions of a fund, can be made with the approval of the Budget Director (see page 10 for a division listing). 2) Budget adjustments between categories within a division of a fund can be made with the approval of the Budget Director and Finance Director or Chief of Staff. 3) Budget adjustments within the personnel services category between departments within a fund will be approved by the Budget Director, the Finance Director, and the Chief of Staff. 4) Budget adjustments between categories within an approved project will be approved by the Budget Director. 5) All other budget adjustments must be approved by the City Council. BUDGET AMENDMENT REPORTING: As a matter of practice, staff will provide information regarding Budget Amendments to the City Council on a quarterly basis. CITY OF FAYETTEVILLE, ARKANSAS BUDGET ORGANIZATIONAL STRUCTURE FUND In governmental accounting, a fund is a fiscal and accounting entity with a self - balancing set of accounts, created and maintained for a particular purpose. It has transactions subject to legal or administrative restrictions. A separate budget is provided for each fund. ACTIVITY Activities are the major groups of items which are functionally related, regardless of the Department or Division that is responsible. This type of classification provides a useful Budget summary that is consistent even though changes in the organizational structure may occur. DEPARTMENT Departments are the major organizational sub -divisions. They have a broad overall purpose. The City of Fayetteville is organized into eight operating departments: Police, Fire, Parks & Recreation, Utilities, Development Services, Communications & Marketing, Transportation Services, and Finance & Internal Services. Each Department, except Police and Fire, has a director who reports to the Chief of Staff. DIVISION Divisions are the major operational areas of the City. Each Division has been assigned to one of the Departments listed above according to the type of activity it performs. For example, the Solid Waste & Recycling Division is part of the Utilities Department. A listing of divisions is on the following page. PROGRAM Programs are the operating units within the Division. Each program represents a specific type of activity within its Division aimed at providing a service for which the City is responsible. For example, the Solid Waste & Recycling Division contains the following programs: Administration, Commercial Collections, Residential Collections, Commercial Drop Box Collections, Transfer Station, Recycling, and Composting. CATEGORY Within each program, each expenditure item is grouped into a category of related expenditures. The budget for each program is listed by categorical total. Examples of a category include: Personnel Services, Materials and Supplies, Services and Charges, Maintenance, Motor Pool Charges, Capital, Transfers to Outside Agencies, Cost Reimbursements, and Operating Transfers. LISTING OF DEPARTMENTS AND DIVISIONS General Government Mayors Administration City Council City Attorney City Prosecutor City Clerk/Treasurer Fayetteville District Court Library Chief of Staff Chief of Staff Strategic Planning & Internal Consulting Internal Audit Sustainability Police Department Police Central Dispatch Fire Department Fire Department Parks & Recreation Department Parks & Recreation Finance & Internal Services Department Human Resources Information Technology Finance Director Accounting & Audit Billing & Collections Building Maintenance Budget & Research Purchasing Development Services Department Development Services Engineering City Planning Community Services Building Safety Animal Services Communications & Marketing Department Communications & Marketing Government Channel Transportation Services Department Transportation Services Aviation Fleet Operations Parking & Telecommunications Utilities Department Utilities Director Water & Sewer Maintenance Solid Waste & Recycling Wastewater Treatment Plant 10 ru @ / d 1 E @ 2 ` k «» E t •- (2 52 » ` �® 2 LL 2 : 2 0 \ � Ui / Co ! LJ ru Co 65 ow Ui Thift OOitOHitO 55 •S6 / /Z/!{7`4 }}5o H /{ hi E (Page Left Blank Intentionally) 12 BUDGET SUMMARY City of Fayetteville, Arkansas Chart of Governmental Fund Types City Fund Structure Governmental General Fund Special Revenue Funds Debt Service Funds Capital Projects Funds General Street Fire Bond Replacement & Disaster Recovery Parking TIF Bond Sales Tax Capital Improvements Community Development Wastewater Improvements Wastewater System Improvements EDI Attainable Housing Grant Sales Tax Bond Sales Tax Construction Bond Energy Block Grant Parks Development Impact Fee Drug Law Enforcement Special State Grants As noted by the chart above, the City utilizes all four (4) major Governmental fund types: General, Special Revenue, Debt Service, and Capital Projects. General Fund - General fund is the general operating fund of the City. It is used to account for all financial resources except those accounted for in other funds. Special Revenue Funds - Special Revenue funds are used to account for the proceeds of specific revenue sources, which are designated or required to finance particular functions or activities of the City. Debt Service Funds - Debt service funds are used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest and related costs other than debt service payments made by enterprise funds. Capital Projects Funds - Capital projects funds are used to account for financial resources to be used for the acquisition and construction of assets of a relatively permanent nature other than those financed by proprietary funds. As a note of explanation for the following combined statements, the revenues are listed by major source and the expenditures are listed by major department or service. The operation transfers are listed both in and (out). 13 City of Fayetteville, Arkansas Chart of Proprietary and Fiduciary Fund Types As noted by the chart above, the City utilizes the Enterprise and Internal Service funds in the Proprietary fund type and the Trust and Agency funds in the Fiduciary fund type. Enterprise Funds - Enterprise funds are used to account for operations (A) that are financed and operated in a manner similar to private business enterprise, where the intent of the governing body is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (B) where the governing body has decided that periodic determination of revenues earned, expenses incurred and/or net income is appropriate for capital maintenance, public policy, management control, accountability or other purposes. Internal Service Funds - Internal service funds are used to account for the financing of goods or services provided by one division of the City to other divisions of the City, on a cost reimbursement basis. Trust Funds and Agency Funds - Trust funds and agency funds are used to account for assets held by the City in a trustee capacity or as an agent for individuals, private organizations, other governments and/or other funds. Trust funds are accounted for in essentially the same manner as proprietary funds since capital maintenance is critical. Agency funds are custodial in nature and do not involve measurement of results of operation. In reference to the following combined statements, the revenues are listed by major source and the expenses are listed by major department or service. Also shown are depreciation, non -operating revenue and (expenses), transfers in and (out), and net income. 14 City of Fayetteville, Arkansas Sources of Funds for 2011 Sales Taxes $43,676,200 36.9% Property Taxes $2,479,600 2.1% Other $1,515,425 1.3% Transfers In $1,233,000 1.0% Fund Balance $3,086,100 2.6% Investments $1,150,925 1.0% Fines & Forfeitures $2,022,800 1.7% WWTP ( $7,7 6., Purchased W $6,500,00 5.5% Internal Charg, $3,944,052 3.3% Fuel $2,946,398 2.5% Sewer Service $15,385,000 13.0% $118,514,200 Uses of Funds for 2011 $10,798,100 9.1% 15.8% $118,514,200 Franchise Taxes $4,731,400 4.0% Intergovernmental $8,489,300 7.2% Charges For Services $11,424,350 9.6% Solid Waste $8,455,000 7.1% Water Sales $14,865,100 12.5% Personnel Services mnn — ,- Materials & Supplies $4,527,208 3.8% iervices & Charges $16,052,793 13.5% laintenance $3,975,581 3.4% Note: The Sources of Funds chart includes revenues from all City funds. The Uses of Funds chart includes expenditures from all funds including capital expenditures in the Proprietary fund types. In compliance with GAAP, Proprietary fund balances do not reflect capital expenditures. 15 City of Fayetteville, Arkansas Multi -Year Comparison Adopted Budget Expenditures Adopted Adopted Adopted Adopted Adopted 2007 2008 2009 2010 2011 Major Funding Sources: General $ 34,302,200 $ 35,023,000 $ 35,801,900 $ 34,426,600 $ 33,885,500 Street 4,292,600 4,813,689 5,360,286 4,271,000 4,390,000 Parking 391,000 345,235 347,300 304,300 1,065,100 Community Development Block Grant 653,244 655,977 635,930 649,821 695,800 Parks Development 2,364,782 3,025,000 2,854,700 2,417,700 2,424,600 Drug Law Enforcement 495,706 440,900 444,464 462,200 494,000 Water & Sewer 26,999,688 29,345,575 29,668,929 31,269,400 30,901,000 Solid Waste 9,337,529 9,091,000 9,239,250 10,098,900 9,208,300 Airport 888,020 839,356 773,704 805,500 770,800 Shop 6,493,270 7,082,000 6,693,557 5,481,200 7,239,900 86,218,039 90,661,732 91,820,020 90,186,621 91,075,000 Other Funding Sources: Impact Fee 1,493,000 2,515,600 1,576,000 2,820,000 1,260,000 Fire Bond 801,150 801,400 804,000 802,400 424,800 TIF Bond 59,000 3,500 3,500 5,800 63,700 Sales Tax Bond 16,148,700 11,561,728 14,235,533 16,001,900 15,373,700 Replacement & Disaster Recovery 1,126,200 177,900 60,400 45,000 45,100 Sales Tax Capital Improvements 9,917,600 7,136,100 6,952,000 6,738,700 6,390,000 Wastewater System Improvements Project 159,700 150,900 3,000 0 0 Sales Tax Construction Bond 0 3,000 3,500 6,000 6,000 Town Center 704,883 709,306 699,935 693,544 702,700 Police Pension 1,620,692 1,761,757 1,761,757 1,689,800 1,692,800 Fire Pension 1,521,887 1,542,283 1,542,283 1,477,500 1,480,400 33.552.812 26.363.474 27.641.908 30.280.644 27.439.200 Total - All Funding Sources $ 119,770,851 $ 117,025,206 $ 119,461,928 $ 120,467,265 $ 118,514,200 This comparison of adopted budgets is included to show the scope and growth of City operations in a multi- year format. This presentation is traditional but continues to include interfund transfers. Rather than restating all of the budgets, it is recommended that emphasis be placed on the significant entries, which are the individual funds. A more detailed discussion of each individual fund is included in the specific section devoted to that fund. GENERAL FUND GENERAL (1010) - The General Fund is the principal operating fund of the City. It is used to account for all financial resources except those required to be accounted for in other funds. General Fund (1010) General Fund Total estimated revenue available in 2011 to support the General Fund is approximately $32.7 million. These overall General Fund Revenue projections are based on historical trend data, expected population increases, projected inflation, and current performance of the national, state, and local economies and statistical information. In addition to those revenue sources, the 2011 budget will require the use of $449,000 from reserves (fund balance) and a $1 million transfer from the Sales Tax Capital Fund. Sources of Funds for 2011 $ 33,885,500 $19,523,400 Sales Tax 57.6% $1,501,000 Property Tax 4.4% $652,100 Licenses & Permits 1.9% $2,120,000 Intergovernmental $467,600 6.3% Alcoholic Beverage Tax 1.4% $1,679,700 Fines & Forfeitures 5.0% $449,000 Use of Fund Balance $1,356,600 1.3% Charges for Services $487,000 4.0% Investment Earn. & Misc. $1,000,000 $4,649,100 1.4% Transfers In Franchise Fees 3.0% 13.7% VA Property Taxes: Property Tax revenue makes up 4.4% of total General Fund Revenue. The tax rate currently approved is 1.3 mils. 2011 revenue is projected to decrease by 4.3% over 2010 estimated collections due to decreased assessed value. However, this is less than the amount budgeted for 2010. 2006 marked the first year that Property Taxes were collected for General Fund operations since 1993 at which time the tax rate was at 3.8 mils. The City of Fayetteville has a discretionary limit of 5.0 mils, which is set by law. By law, millage decisions must be made by October of each year by the City Council. Property Taxes ($1,501,000) c $2.00 $1.80 $1.60 $1.40 $1.20 $1.00 $0.80 $0.60 $0.40 $0.20 ❑ Delinquent ❑ Non Delinquent $1.55 $1.57 $1.50 $1.42 $1.25 $1.11 06 07 08 09 Est 10 Proj.11 Year County Sales Tax: The largest source of General Fund revenue (30.4%) is the County Sales Tax. The City receives a prorated share (36.8%) of the 1% County Sales Tax based on population as of the most recent federal census. Sales Tax growth has averaged 2.85% per year from 2000 to 2009. However, County Sales Tax receipts have declined approximately 2.5% in 2010. Budgeted 2011 revenue is projected to be flat compared to current 2010 estimated collections. The 2011 projection is based on past trends in view of the losses incurred. County Sales Tax $ 10,300,000 $14.00 $12.00 $10.00 $8.00 $6-00 $4.00 $2.00 $- $11.20 $11.47 $11.06 $11.01 - - - $10.57 $10.30 $10.30 $10.04 - 00 01 02 03 04 05 06 07 08 09 Est. 10 Proj.11 Year in City Sales Tax: The second largest source of General Fund revenue is the City Sales Tax at 27.2% of total revenue. The 1% City sales tax revenue has grown on average 3.95% annually between 2000 and 2009. However, 2010 revenue is estimated to be below 2009 actual by 2.15%. 2011 revenue is projected to be flat compared to estimated 2010. The 1% City Sales Tax revenue is divided between General Fund operations and capital. The current split for 2011, which began with the 2008 budget, is 60% for General Fund and 40% for Sales Tax Capital Improvements Fund. Until 2008, the split as established in 2003 was equal. Prior to June 2003, the revenue was divided 75% for Sales Tax Capital Improvements Fund and 25% for General Fund. City Sales Tax $ 15,372,400 c $18.00 0 2 $16.00 ❑General O Sales Tax Capital $14.00 $6.60 $12.00 $6.28 $6.15 $6.15 $7.68 $7.88 $7.78 $7.09 $10.00 $8.33 $8.00 $9.49 $8.72 $8.95 $6.00 $9.90 $9.43 $4.00 $7.68 $7.88 $7.78 $9.22 $9.22 $7.09 $2.00 $4.64 $2.86 $2.98 $2.96 $ 00 01 02 03 04 05 06 07 08 09 Est 10 Proj.11 Year IN Other Revenues: Other Revenues (Licenses & Permits, Intergovernmental, Charges for Services, and Fines & Forfeitures) as a whole make up 17.2% of total General Fund revenue. Licenses & Permits mainly consist of Building Permits which are projected to be flat in 2011 compared to estimated 2010 revenue due to the dramatic slow down in building activity. Inter -governmental revenues consist of State Turnback and State/Federal grants and are projected to be flat in 2011 compared to estimated 2010 revenue. Charges for Services consist primarily of park fees, 911 reimbursements, and planning fees are expected to remain flat for 2011. Fines & Forfeitures revenues that consist of court fines are expected to remain flat over estimated 2010 revenue. General Fund - Other Revenue $8.0 0 $7.0 $6.0 $5.0 $4.0 $3.0 $2.0 $1.0 $0.0 00 01 02 03 04 05 06 07 08 09 Est. 10 Proj. 11 Year 20 Franchise Fees: Franchise fees as a category makes up 13.7% of total General Fund revenue. The City collects franchise fees from all utility companies in Fayetteville for the use of City Rights -of -Way. All of the franchise fee agreements reflect a percentage of gross utility revenue generated. Although franchise fees are a direct cost of the utilities business, all utilities except AEP and the City of Fayetteville's Solid Waste and Water & Sewer Divisions show the fee as an additional item on the consumer's invoice. Currently, Arkansas Western Gas pays 3% of annual sales before taxes on residential and commercial customers and 1% on industrial customers. Southwestern Bell Telephone pays 4% of all access line billing. Cox Communications pays 5% of annual gross sales on everything except internet access revenue. The Water & Sewer utility pays 4.25% and the Solid Waste utility pays 3% on annual gross sales. AEP Electric and Ozarks Electric Co -Op pay 3% of gross revenues on domestic customers and 1% on industrial consumers. The 2011 projections are expected to equal 2010 collections. Franchise Fees 2 $6.000 O 2 $5.000 $4.000 $3.000 $2.000 $1.000 $0.000 $4.81 $4.67 $4.62 $4.60 $4.65 $4.65 $4.21 $3.73 $3.52 $3.34 $3.06 $2.89 00 01 02 03 04 05 06 07 08 09 Est. 10 Proj. 11 ■ Ark Western Gas O Southwestern Bell ■ Cox Communications ■ In Lieu - Water/Sewer ■ In Lieu - Solid Waste O SWEPCO Electric O Ozarks Electric Co-op O AT&T Video Q General Fund Expenses Total uses of funds in 2011 for the City's General Fund totals $33,885,500. The charts below show the total General Fund expenditure budget by operating department and expense category. 2011 Uses of Funds by Activity $ 33,885,500 $(258,200) $12,169,707 Personnel Services Police $32,000 Turnover 35 9% Salary Contingency $1,739,120 -0.8% 0.1% Parks & Recreation 5.1% $419,614 Transportation, Parking & Utilities $974,637 1.2% Outside Agencies 2.9% $3,501,403 $3,067,700 Community Planning & General Government Engineering o 9.1 vo 10.3% $8,522,806 Fire 25.2% $(2,304,002) $4,409,956 Cost Reimbursements Finance & Internal $1,610,759 -6.8% Services Fayetteville Public 13.0% Library 4.8% 2011 Uses of Funds by Category $ 33,885,500 $233,000 Operating Transfers 0.7% $844,729 Vlotorpool 2.5% $(2,310,990) Cost Reimbursements -6.8% $13,100 Capital — 0.0% $2,565,696 Transfer to Outside Agencies 7.6% $1,136,745 Materials & Supplies $985,167 $2,559,843 3.4% Maintenance 2 9% Services & Charges 7.6% $27,858,210 Personnel Services 82.2% 22 Personnel Services: Personnel Services represent the largest source (82.2%) of expense for the City's General Fund. Personnel Services include Salaries & Wages, Overtime, Insurance, Pension, and Worker's Compensation expenses. Since 2000, the Personnel Services category has averaged 4.89% per year from 2000 to 2009. However, due to a decline in revenues, wages have been frozen from July of 2009 and will continue through 2011. Personnel Services N O $30 $25 $20 $15 $10 $5 ■ Benefits ❑ Salaries/Wages $19.4 $19.9 $17.6 ■ U $16.5 - $21.8 $23.8 $29.3 $29.3 $28.1 $27.9 $27.9 $26.5 ■ •■ $0 I I II II II II II II II II II II II I I 00 01 02 03 04 05 06 07 08 Year 09 Est.10 Proj. 11 23 Other Expenses: Other expenses represent 16.4% of the General Fund expenditures for 2011. Other expenses represent the Maintenance, Services & Charges, Materials & Supplies, and Motor Pool categories. The Services & Charges Category includes contract services, publications and dues, etc. and represents 7.6% of the total General Fund budget. The Materials & Supplies Category includes copier/printing charges, minor equipment, fuel, and office supplies and represents 2.9% of the total General Fund budget. The Maintenance Category includes building and grounds maintenance, software maintenance, and various other small maintenance accounts and is 2.9% of the total General Fund budget. The Motorpool Category represents 2.5% of the total General Fund budget. Other Expenses N .2 $6.0 $5.0 $4.0 $3.0 $2.0 $1.0 $0.0 00 01 02 03 04 05 06 07 08 09 Est. 10 Proj.11 24 General Fund Balance It is recommended that the 2011 Proposed Budget for the General Fund be balanced by using $449,000 from reserves (fund balance) and a $1 million transfer from the Sales Tax Capital Fund. This would leave a projected ending undesignated fund balance of approximately $6,921,600 at the end of 2011. The amount of minimum reserves to be maintained in undesignated fund balance for General Fund is sixty (60) days (or 16.4%) of annual regular general fund operating expenditures. The General Fund designation requirement was approved by the Fayetteville City Council on November 5, 2002 with Resolution 174-2002 and currently amounts to $5,736,000. General Fund Ending Undesignated Fund Balance & % of Expense $12.0 O $10.0 $8.0 $6.0 $4.0 $2.0 $10.21 $9.64 $9.90 $9.86 $8.63 $8.76 $8.90 $9.02 $8.78 $8.30 $7.37 66.4% $6.92 50.9% iuiiiiiiii 045.6 /0 43.4%4`�o 40.2% 35.6% ` 23.8% 26.1% 24.9% L� 20.9% 19.6% 00 01 02 03 04 05 06 Year 0 100/U 90% 80% 70% Nl 60% o. x w 50% _ 40% p 0 30% 20% 10% 0% 07 08 09 Est. 10 Proj. 11 25 City of Fayetteville, Arkansas 201 1 Operating Budget General Fund (1010) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Revenues: Property Taxes $ 1,546,780 $ 1,570,400 $ 1,569,700 $ 1,501,000 Sales Tax - County 10,570,674 10,711,500 10,300,000 10,300,000 Sales Tax - City 9,425,987 9,599,700 9,223,400 9,223,400 Alcoholic Beverage Taxes 484,440 524,700 467,600 467,600 Franchise Fees 4,603,450 4,706,600 4,649,100 4,649,100 Licenses & Permits 663,165 632,700 652,100 652,100 Intergovernmental 2,770,291 2,818,269 2,183,793 2,120,000 Charges for Services 1,250,718 1,222,135 1,355,600 1,356,600 Fines & Forfeitures 1,667,728 1,688,954 1,679,700 1,679,700 Interest Earnings 146,241 184,700 120,000 120,000 Other 392,266 453,277 367,000 367,000 Transfer from Replacement 64,842 0 0 0 Transfer from Sales Tax Capital 1,017,900 0 0 1,000,000 Total Revenues 34,604,482 34,112,935 32,567,993 33,436,500 Expenses: General Government Activity 3,105,826 3,518,044 3,316,784 3,067,700 - Outside Agencies 804,535 796,887 774,387 974,637 - Salary Contingency 0 160,000 0 32,000 - Personnel Services Turnover 0 (331,700) 0 (258,200) - Fayetteville Public Library 1,609,184 1,608,829 1,608,829 1,610,759 - Cost Reimbursements (2,296,959) (2,304,002) (2,304,002) (2,304,002) Finance and Internal Services Activity 4,330,122 4,559,475 4,138,612 4,409,956 Police Activity 12,702,043 12,808,925 12,270,526 11,936,707 Fire Activity 8,625,603 8,632,096 8,341,624 8,522,806 Community Planning & Engineering 3,609,521 3,613,890 3,301,364 3,501,403 Transportation/Utility/Parking Activity 551,118 619,260 500,888 419,614 Transfer to Drug Grant 232,374 233,000 233,000 233,000 Parks and Recreation Activity 1,989,258 1,951,611 1,796,123 1,739,120 Transfer to Shop 9,194 0 0 0 Total Expenses 35,271,819 35,866,315 33,978,135 33,885,500 Income (Loss) $ (667,337) $ (1,753,380) $ (1,410,142) $ (449,000) FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 9,448,085 $ 8,780,748 $ 8,780,748 $ 7,370,606 Income/(Loss) (667,337) (1,753,380) (1,410,142) (449,000) Ending Undesignated Fund Balance $ 8,780,748 $ 7,027,368 $ 7,370,606 $ 6,921,606 Total Budget $ 35,271,819 $ 35,866,315 $ 33,978,135 $ 33,885,500 '. City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 General Government Activity Mayor's Administration Program (0150): Personnel Services $ 193,546 $ 197,029 $ 196,869 $ 197,081 Materials and Supplies 4,978 5,000 4,221 5,150 Services and Charges 38,445 41,940 41,327 44,290 Motorpool Charges 891 0 0 0 Maintenance 141 100 0 100 238,001 244,069 242,417 246,621 City Council Program (0160): Personnel Services 73,001 73,004 73,001 73,004 Materials and Supplies 1,112 2,165 1,944 1,625 Services and Charges 1,837 3,215 2,731 3,755 75,950 78,384 77,676 78,384 City Attorney Program (0210): Personnel Services 292,077 290,855 254,009 262,71 1 Materials and Supplies 2,001 2,900 1,772 2,900 Services and Charges 16,240 19,820 19,816 19,820 310,318 313,575 275,597 285,431 City Prosecutor Program (0310): Personnel Services 521,834 524,728 517,298 525,004 Materials and Supplies 13,817 11,249 9,597 11,049 Services and Charges 5,892 9,390 9,390 9,540 Maintenance 7,438 7,830 7,830 7,880 548,981 553,197 544,115 553,473 District Judge Program (0400): Personnel Services 148,824 152,372 153,342 157,365 Materials and Supplies 4,414 6,285 6,285 1,300 Services and Charges 6,130 6,826 6,826 9,271 Maintenance 9,917 9,918 9,918 9,278 169,285 175,401 176,371 177,214 Communications Program (0550): Personnel Services 108,233 202,481 188,795 199,233 Materials and Supplies 2,408 4,084 3,818 8,300 Services and Charges 549 2,416 2,401 2,600 Maintenance 0 0 0 384 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Government Channel Program (0600): Personnel Services 161,337 151,456 154,043 157,564 Materials and Supplies 4,390 10,450 7,636 9,950 Services and Charges 12,043 14,061 14,082 14,653 Maintenance Chief of Staff Program (0700): Personnel Services Materials and Supplies Services and Charges Sustainability Program Program (0750): Personnel Services Materials and Supplies Services and Charges Maintenance Internal Audit Program (1360): Personnel Services Materials and Supplies Services and Charges City Clerk/Treasurer Program (1510): Personnel Services Materials and Supplies Services and Charges Maintenance Criminal Cases Program (2010): Personnel Services Materials and Supplies Services and Charges Probation & Fine Collection Program (2020): Personnel Services Materials and Supplies Services and Charges 183,602 178,117 17 7, 655 184,317 73,677 59,192 58,178 59,125 1,203 1,900 1,871 1,900 3,490 7,840 6,503 10,340 78,370 68,932 66,552 71,365 82,805 79,708 79,605 79,831 19 200 169 200 2,412 2,860 2,599 3,060 107 300 300 200 85,343 83,068 82,673 83,291 84,981 84,043 84,114 84,007 381 600 597 600 87,323 LOL,LO7 19,395 17,707 313,977 87,579 86,906 87,543 L//,7VO L'+7,VV7 L/O,VV/ 14,830 10,470 16,080 43,530 34,763 41,680 347,768 305,742 347,867 JUU,U/J L7/,UUL JUU,JUU 6,742 6,912 6,907 7,588 1,243 585 585 1,375 302,925 307,570 305,354 309,531 60,499 56,411 56,529 56,544 90 285 285 285 712 1,087 1,079 1,087 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Small Claims & Civil Cases Program (2030): Personnel Services 177,388 189,822 135,710 146,418 Materials and Supplies 3,611 3,600 3,596 3,600 Services and Charges 1,192 1,240 1,240 1,650 Maintenance 0 103 103 103 182,191 194,765 140,649 151,771 Library Program (5240): Services and Charges 18,125 17,770 17,770 19,700 Transfers To Outside Entities 1,591,059 1,591,059 1,591,059 1,591,059 1,609,184 1,608,829 1,608,829 1,610,759 Miscellaneous Program (6600): Personnel Services 0 (171,700) 0 (226,200) Materials and Supplies 15,812 16,803 1,315 22,800 Services and Charges 316,326 540,252 519,055 172,059 Cost allocation (2,296,959) (2,304,002) (2,304,002) (2,304,002) Maintenance 8,164 13,700 13,700 14,500 Transfers To Outside Entities 804,535 796,887 774,387 974,637 Capital 13,088 13,100 13,100 13,100 Miscellaneous 3,679 35,000 35,000 0 Operating Transfers 9,194 0 0 0 (1,126,161) (1,059,960) (947,445) (1,333,106) Total General Government Activity $ 3,231,780 $ 3,448,058 $ 3,395,998 $ 3,122,894 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Finance and Internal Services Activity Finance Director Program (1100): Personnel Services $ 136,552 $ 135,398 $ 135,426 $ 135,275 Materials and Supplies 579 500 481 1,150 Services and Charges 7,560 2,892 2,892 2,242 144,691 138,790 138,799 138,667 Human Resource Operations Program (1210): Personnel Services 394,071 394,840 371,658 362,886 Materials and Supplies 5,699 6,250 4,826 6,250 Services and Charges 4,060 4,970 4,863 4,970 Maintenance 0 150 0 150 403,830 406,210 381,347 374,256 Employee Benefits/Services Program (1220): Personnel Services 485,702 501,515 449,390 548,700 Materials and Supplies 440 2,350 2,350 2,350 Services and Charges 108,553 163,242 151,743 210,155 Maintenance 16,617 17,220 17,220 15,960 Contingency/Savings 0 50,000 0 0 611,312 734,327 620,703 777,165 Accounting & Audit Program (1310): Personnel Services 681,209 683,682 683,474 681,595 Materials and Supplies 9,132 11,200 8,858 10,200 Services and Charges 11,268 19,160 18,004 20,260 Maintenance 960 825 645 1,000 702,569 714,867 710,981 713,055 Budget & Research Program (1330): Personnel Services 246,259 246,044 245,634 246,216 Materials and Supplies 3,844 5,756 5,642 5,756 Services and Charges 1,040 2,540 2,560 2,540 Maintenance 1,989 1,750 1,700 1,750 253,132 256,090 255,536 256,262 General Maintenance Program (1410): Personnel Services 405,432 440,994 317,178 389,674 Materials and Supplies 7,247 7,150 6,194 6,900 Services and Charges 12,334 17,612 13,648 19,085 Motorpool Charges 12,738 8,795 8,440 13,281 Maintenance 21,661 24,340 24,142 25,326 30 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Janitorial Program (1420): Personnel Services 194,105 197,229 173,932 176,986 Materials and Supplies 15,535 10,119 10,110 10,549 Services and Charges 11,154 13,100 12,284 13,488 Maintenance 16 400 100 400 220,810 220,848 196,426 201,423 Purchasing Program (1610): Personnel Services 200,263 217,185 212,712 214,054 Materials and Supplies 1,290 1,030 424 1,730 Services and Charges 18,659 19,778 19,164 19,078 220,212 237,993 232,300 234,862 Information Technology Program (1710): Personnel Services 931,585 942,432 828,063 847,440 Materials and Supplies 32,427 16,375 15,396 16,425 Services and Charges 43,461 38,115 34,923 32,455 Motorpool Charges 2,988 2,189 2,188 2,222 Maintenance 303,693 352,348 352,348 361,458 1,314,154 1,351,459 1,232,918 1,260,000 Total Finance and Internal Services Activity $ 4,330,122 $ 4,138,612 $ 4,559,475 $ 4,409,956 31 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Police Activity Central Dispatch Program (2600): Personnel Services $ 1,161,054 $ 1,214,634 $ 1,146,967 $ 1,148,363 Materials and Supplies 11,461 11,853 10,016 11,253 Services and Charges 45,959 42,468 42,290 43,017 Motorpool Charges 5,232 2,136 2,136 5,004 Maintenance 64,033 64,532 63,964 74,093 1,287,739 1,335,623 1,265,373 1,281,730 Police Support Services Program (2900): Personnel Services 2,194,750 2,241,317 2,067,296 2,086,236 Materials and Supplies 73,611 99,381 84,586 73,966 Services and Charges 408,650 448,860 437,515 423,334 Motorpool Charges 33,052 13,758 13,756 30,286 Maintenance 137,708 160,519 158,247 162,628 Operating Transfers 232,374 233,000 233,000 233,000 Police Projects Program (2920): Personnel Services 168,036 281,118 281,118 0 Materials and Supplies 238,641 99,070 99,070 0 Services and Charges 88,231 162,852 162,852 0 Maintenance 7,774 0 0 0 Transfers To Outside Entities 173,548 150,615 150,615 0 Capital 33,906 164,809 164,809 0 710,136 858,464 858,464 0 Police Patrol Program (2940): Personnel Services 6,982,032 6,952,768 6,736,011 6,852,719 Materials and Supplies 228,220 299,909 257,417 301,759 Services and Charges 191,865 162,459 157,294 178,404 Motorpool Charges 419,621 198,574 198,603 503,020 Maintenance 34,659 37,293 35,964 42,625 7,856,397 7,651,003 7,385,289 7,878,527 Total Police Activity $ 12,934,417 $ 13,041,925 $ 12,503,526 $ 12,169,707 32 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Fire Activity Fire Prevention Program (3010): Personnel Services $ 398,316 $ 393,252 $ 367,993 $ 329,999 Materials and Supplies 24,899 28,958 22,716 29,808 Services and Charges 7,270 10,025 9,523 9,175 Motorpool Charges 14,697 7,257 6,634 19,397 Maintenance 26 0 0 0 445,208 439,492 406,866 388,379 Fire Operations Program (3020): Personnel Services 7,291,146 7,136,178 7,003,664 7,172,797 Materials and Supplies 174,987 125,764 118,933 124,463 Services and Charges 292,289 412,418 389,080 360,011 Motorpool Charges 31,956 87,958 82,958 103,479 Maintenance 198,408 110,487 83,621 116,972 Capital 11,529 25,000 25,000 0 Contingency/Savings 0 100,000 100,000 50,000 8,000,315 7,997,805 7,803,256 7,927,722 Fire Training Program (3030): Personnel Services 144,801 158,788 96,411 170,451 Materials and Supplies 9,758 8,746 7,821 8,746 Services and Charges 18,422 22,775 22,776 22,775 Motorpool Charges 7,099 4,490 4,494 4,733 180,080 194,799 131,502 206,705 Total Fire Activity 33 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Community Planning and Engineering Activity Animal Patrol/Emergency Response Program (2710): Personnel Services $ 310,310 $ 288,358 $ 260,729 $ 262,695 Materials and Supplies 12,248 12,867 12,862 12,878 Services and Charges 10,107 11,340 11,235 11,340 Motorpool Charges 25,850 6,770 6,769 25,580 Maintenance 1,373 654 641 787 359,888 319,989 292,236 313,280 Animal Shelter Program (2720): Personnel Services 280,628 305,532 229,171 259,253 Materials and Supplies 24,421 22,150 22,231 32,150 Services and Charges 47,555 46,302 46,202 47,298 Maintenance 10,100 11,199 10,947 11,156 362,704 385,183 308,551 349,857 Veterinarian/Clinic Program (2730): Personnel Services 111,572 122,586 121,392 122,591 Materials and Supplies 19,426 15,837 15,835 65,837 Services and Charges 6,415 4,160 4,145 3,288 Maintenance 98 450 288 450 137,511 143,033 141,660 192,166 Animal Services Projects Program (2740): Materials and Supplies 52,237 58,628 58,628 0 Maintenance 0 25,000 25,000 0 52,237 83,628 83,628 0 Development Services Director Program (6200): Personnel Services 139,552 167,085 148,446 154,919 Materials and Supplies 17 912 81 912 Services and Charges 863 1,100 479 690 140,432 169,097 149,006 156,521 Engineering Design Services Program (6210): Personnel Services 162,110 145,365 120,237 143,120 Materials and Supplies 7,130 11,661 7,133 12,336 Services and Charges 2,029 2,350 2,250 2,350 Motorpool Charges 4,666 1,41 1 1,413 4,619 Maintenance 0 80 0 80 34 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated 2009 2010 2010 Engineering Operations & Administration Program (6220): Budgeted 2011 Personnel Services 417,604 470,832 445,915 471,390 Materials and Supplies 10,788 8,545 6,499 7,541 Services and Charges 14,928 16,111 17,257 16,085 Motorpool Charges 6,346 1,615 1,611 3,599 Maintenance 0 150 0 150 Contingency/Savings 0 1,108 0 0 449,666 498,361 471,282 498,765 Engineering Land Acquisition Program (6230): Personnel Services 99,712 93,659 68,110 93,734 Materials and Supplies 853 1,200 523 1,200 Services and Charges 439 830 430 830 Maintenance 500 0 0 0 101,504 95,689 69,063 95,764 Engineering Public Construction Program (6240): Personnel Services 247,483 293,657 263,901 294,255 Materials and Supplies 11,393 12,304 8,674 12,304 Services and Charges 1,664 1,485 1,385 1,605 Motorpool Charges 15,899 7,312 7,309 15,736 Maintenance 717 0 0 0 277,156 314,758 281,269 323,900 City Planning Program (6300): Personnel Services 327,142 325,135 318,283 322,553 Materials and Supplies 12,802 13,913 9,161 16,678 Services and Charges 10,282 26,722 17,411 23,775 Motorpool Charges 6,144 2,175 2,174 5,923 Maintenance 136 350 200 350 356,506 368,295 347,229 369,279 Planning Commission Program (6305): Personnel Services 43,599 0 0 0 Services and Charges 96 0 0 0 43,695 0 0 0 Strategic Planning & Internal Consulting Program (6310): Personnel Services 222,084 190,435 190,713 191,201 Materials and Supplies 2,089 2,314 1,980 1,950 Services and Charges 6,555 5,835 4,671 6,140 Maintenance 3,427 3,600 3,600 3,600 234,155 202,184 200,964 202,891 35 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Building Safety Program (6400): Personnel Services 513,896 474,856 439,850 423,475 Materials and Supplies 11,413 16,665 9,637 16,875 Services and Charges 20,936 19,847 17,780 19,637 Motorpool Charges 22,760 10,952 10,950 21,161 Maintenance 115 7,210 7,210 7,210 Contingency/Savings 0 617 0 0 569,120 530,147 485,427 488,358 Code Compliance Program (6420): Personnel Services 287,600 291,332 290,713 291,602 Materials and Supplies 8,629 10,221 8,599 10,131 Services and Charges 33,846 33,324 32,936 29,675 Motorpool Charges 18,054 7,268 7,264 16,709 Maintenance 883 514 504 0 349,012 342,659 340,016 348,117 Total Community Planning and Engineering $ 3,613,890 $ 3,301,364 $ 3,609,521 $ 3,501,403 36 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Transportation, Parking, Utilities Activity Economic Development Program (0500): Personnel Services $ 54,953 $ 0 $ 0 $ 0 Materials and Supplies 295 0 0 0 Services and Charges 1,771 0 0 0 Motorpool Charges 1,424 0 0 0 58,443 0 0 0 Utilities Management Program (1380): Personnel Services 130,281 135,186 135,021 135,377 Materials and Supplies 5,752 9,135 6,254 9,135 Services and Charges 157,458 271,702 196,270 271,702 Motorpool Charges 3,384 1,214 1,213 3,325 Maintenance 0 75 0 75 296,875 417,312 338,758 419,614 Parking Management Program (5300): Personnel Services 180,506 182,342 144,862 0 Materials and Supplies 6,938 8,973 8,983 0 Services and Charges 3,465 4,850 3,265 0 Motorpool Charges 4,208 1,233 1,231 0 Maintenance 683 4,550 3,789 0 195,800 201,948 162,130 0 Total Transportation, Parking, Utilities Activity$ 551,118 $ 500,888 $ 619,260 $ 419,614 37 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Parks and Recreation Activity Swimming Pool Program (5210): Personnel Services $ 71,373 $ 88,867 $ 68,356 $ 95,183 Materials and Supplies 13,455 13,407 13,334 16,570 Services and Charges 26,040 29,641 28,828 29,208 Motorpool Charges 1,288 597 599 1,251 Maintenance 2,346 2,336 2,070 2,123 114,502 134,848 113,187 144,335 Parks Administration/Recreation Programs Program (5220): Personnel Services 255,625 224,061 227,705 464,683 Materials and Supplies 18,278 15,173 12,408 77,443 Services and Charges 99,784 121,681 119,122 115,700 Motorpool Charges 4,985 1,802 1,801 5,803 Maintenance 0 300 0 0 Contingency/Savings 0 36,638 0 0 378,672 399,655 361,036 663,629 Lake Maintenance Program (5250): Personnel Services 5,641 5,477 5,462 7,776 Materials and Supplies 673 1,659 1,659 1,740 Services and Charges 74,396 74,489 73,196 74,279 Motorpool Charges 465 195 194 466 Maintenance 1,015 1,000 1,000 1,200 82,190 82,820 81,511 85,461 Parks Maintenance Program (5260): Personnel Services 764,200 750,310 674,825 290,004 Materials and Supplies 79,306 82,767 79,425 80,372 Services and Charges 127,536 142,882 138,698 140,710 Motorpool Charges 195,208 73,231 73,188 56,353 Cost allocation (7,030) (2,521) (2,520) (6,988) Maintenance 109,882 109,367 106,155 103,229 Contingency/Savings 0 (3,798) 0 0 1,269,102 1,152,238 1,069,771 663,680 Yvonne Richardson Community Center Program (5280): Personnel Services 95,015 132,098 120,910 120,746 Materials and Supplies 5,982 4,392 4,191 6,061 Services and Charges 39,457 39,812 39,770 46,726 Motorpool Charges 1,993 1,803 1,802 2,782 Maintenance 2,345 3,945 3,945 5,700 144,792 182,050 170,618 182,015 Total Parks and Recreation Activity $ 1,989,258 $ 1,951,611 $ 1,796,123 $ 1,739,120 Total General Fund: $ 35,271,819 $ 35,866,315 $ 33,978,135 $ 33,885,500 'I: SPECIAL REVENUE FUNDS Special revenue funds account for resources which are designated by law or contractual agreement for particular funds or activities and are legally required to be accounted for in separate funds. Such resources are derived from specific taxes and federal grant and entitlement monies. STREET (2100) - This fund accounts for State and County taxes which are to be spent on street construction and repair. PARKING (2130) - This fund accounts for funds received from meter revenues and parking lot rentals. These monies are expended for maintenance of parking lots. COMMUNITY DEVELOPMENT (2180) - This fund accounts for the community development grant funds received from the Federal Department of Housing and Urban Development. EDI ATTAINABLE HOUSING (2185) - This fund accounts for the Housing and Urban Development (EDI - Special Projects) grant to provide attainable/affordable housing. SPECIAL STATE GRANTS (2230) - This fund accounts for the Arkansas Economic Development Commission Special State grant to purchase training equipment for NWACC. New grants which represent new grant programs funded by the State will be budgeted and accounted for in the fund. ENERGY BLOCK GRANT (2240) - This fund accounts for grant funds received from the United States Department of Energy as part of the American Recovery and Reinvestment Act. PARKS DEVELOPMENT (2250) - This fund accounts for funds designated to be used for the acquisition and development of City parks. Revenue is received from a hotel/motel/restaurant tax. IMPACT FEE (2300) - This fund accounts for the fees paid by new developments to be used to construct water and wastewater facilities that serve such developments and for Police and Fire fees used for capital acquisitions. DRUG LAW ENFORCEMENT (2930) - This fund accounts for drug law enforcement grant funds received from the U.S. Department of Justice, passed through the State of Arkansas, in association with Washington County; the University of Arkansas; the Cities of Springdale, Prairie Grove, Lincoln, Elm Springs, Goshen, Farmington, Greenland, Johnson, Elkins, and West Fork and the Fourth Judicial Prosecuting Attorney. Street Fund (2100) 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. Street Fund Revenues Revenues for Street Fund are primarily motor fuel taxes collected by the State of Arkansas (state turnback) and returned to the City on a per capita basis. The long term trend for state turnback is relatively flat. The per capita rate for Street Fund in 1995 was $41.00 and in 2009 the per capita rate was $47.55. Projections for 2011 are based on the per capita rate of $47.50 from the State and calculated based on the special census population of 67,158. As the City continues to grow, additional revenue sources will need to be identified to fund Street Fund activities. The City receives 80% of the road millage levied by the Quorum Court on real and personal property located within the City. The current 2010 county levy is 1.1 mil, with a maximum of 3.0 mil. Sources of Funds for 2011 $4,390,000 $9,000 Miscellaneous Revenue 0.2% $1,099,400 County Road Turnback 25.0% 0.7% $3,200,000 State Turnback 72.9% 39 Street Fund $5,000 C c $4,500 1- $4,000 $3,500 $3,000 $2,500 $2,000 $1,500 $1,000 $500 $- ❑ County Road Turnback ❑ State Turn back 1,101 1,051 1,09 $858 $968 $816 $624 $639 $685 $736 $567 $494 3,347 3,20 2,985 3,176 3,078 3,194 2,532 2,619 2,735 2,760 2,800 2,823 00 01 02 03 04 05 06 07 08 09 Est.10 Proj.11 Year Street Fund Expenses The primary purpose of funds expended from the Street Fund relate to the maintenance, repair and construction of streets within the City of Fayetteville. Associated drainage maintenance activities as well as street sweeping are also programs supported by the Street Fund. $520,628 Traffic Engine Plannin 11.9% $332,5£ Sidewal 7.6% $5< Drainage 12.1% Uses of Funds for 2011 $4,390,000 29.1% $1,454,924 Operations & Administration 33.1% $270,106 Right -of -Way Maintenance 6.2% 40 City of Fayetteville, Arkansas 201 1 Operating Budget Street Fund (2100) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Revenues: Intergovernmental (Grants) $ 15,301 $ 387,500 $ 387,500 $ 0 State Turnback 3,193,639 3,137,000 3,346,500 3,200,000 County Road Turnback 1,051,230 1,005,700 1,101,300 1,099,400 Charges for Services 104,627 70,000 51,800 51,600 Investment Earnings 40,117 54,000 40,500 30,000 Other 28,629 4,300 9,000 9,000 Transfer from Replacement 164,384 0 0 0 Total Revenues 4,597,927 4,658,500 4,936,600 4,390,000 Expenses: Operations & Administration 1,290,975 1,466,173 1,371,565 1,454,924 Right -of -Way Maintenance 329,402 276,330 225,899 270,106 Street Maintenance 1,334,416 1,281,252 1,172,014 1,279,327 Drainage Maintenance 463,970 528,300 520,833 532,428 Traffic Engineering & Planning 484,470 510,610 502,941 520,628 Street & Trail Construction 594,734 395,101 395,101 0 Sidewalk Maintenance 311,059 717,138 698,647 332,587 Total Expenses 4,809,026 5,174,904 4,887,000 4,390,000 Income (Loss) $ (21 1,099) $ (516,404) $ 49,600 $ 0 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 2,486,819 $ 2,275,720 $ 2,275,720 $ 2,325,320 Income/(Loss) (21 1,099) (516,404) 49,600 0 Ending Undesignated Fund Balance $ 2,275,720 $ 1,759,316 $ 2,325,320 $ 2,325,320 Total Budget $ 4,809,026 $ 5,174,904 $ 4,887,000 $ 4,390,000 41 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) Street Fund (2100) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Transportation, Parking, Utilities Activity Operations & Administration Program (4100): Personnel Services $ 549,773 $ 636,013 $ 575,265 $ 642,823 Materials and Supplies 37,084 28,831 26,078 39,066 Services and Charges 639,542 697,370 696,870 695,583 Motorpool Charges 4,325 3,690 3,690 1,309 Cost allocation 32,272 39,835 39,835 39,835 Maintenance 27,979 60,434 29,827 36,308 1,290,975 1,466,173 1,371,565 1,454,924 Right -of -Way Maintenance Program (4110): Personnel Services 199,817 161,652 112,592 161,048 Materials and Supplies 20,783 21,908 22,256 23,480 Motorpool Charges 108,450 89,602 87,883 83,410 Maintenance 352 3,168 3,168 2,168 329,402 276,330 225,899 270,106 Street Maintenance Program (4120): Personnel Services 844,106 711,316 613,073 762,998 Materials and Supplies 187,097 305,177 305,177 271,927 Services and Charges 16,076 7,877 7,877 7,877 Motorpool Charges 741,479 763,952 752,957 743,441 Cost allocation (471,847) (521,034) (521,034) (520,880) Maintenance 17,505 13,964 13,964 13,964 1,334,416 1,281,252 1,172,014 1,279,327 Drainage Maintenance Program (4130): Personnel Services 283,037 317,085 314,132 325,337 Materials and Supplies 57,237 60,148 60,030 68,115 Services and Charges 6,461 6,967 6,967 15,000 Motorpool Charges 129,916 140,226 135,830 120,102 Cost allocation (12,681) 0 0 0 Maintenance 0 3,874 3,874 3,874 463,970 528,300 520,833 532,428 Traffic Engineering & Planning Program (5315): Personnel Services 370,284 369,623 363,699 356,235 Materials and Supplies 53,296 55,143 55,373 55,143 Services and Charges 4,221 8,411 8,411 9,323 Motorpool Charges 29,478 49,833 47,858 72,327 Cost allocation (1,169) 0 0 0 Maintenance 28,360 27,600 27,600 27,600 484,470 510,610 502,941 520,628 42 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) Street Fund (2100) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Street & Trail Construction Program (5520): Materials and Supplies 36,280 30,196 30,196 30,196 Services and Charges 8,027 16,973 16,973 0 Motorpool Charges 169,589 169,396 165,292 178,477 Cost allocation (205,867) (199,592) (195,488) (208,673) Maintenance 586,705 378,128 378,128 0 594,734 395,101 395,101 0 Sidewalks Program (5530): Personnel Services 214,312 220,869 208,815 237,882 Materials and Supplies 36,824 430,130 426,593 36,187 Motorpool Charges 82,777 78,942 76,042 72,303 Cost allocation (24,761) (16,803) (16,803) (17,785) Maintenance 1,907 4,000 4,000 4,000 311,059 717,138 698,647 332,587 Total Transportation, Parking, Utilities Activity$ 4,809,026 $ 5,174,904 $ 4,887,000 $ 4,390,000 Total Fund $ 4,809,026 $ 5,174,904 $ 4,887,000 $ 4,390,000 43 (Page Left Blank Intentionally) 44 Parking Fund (2130) The Parking Fund accounts for funds received from meter revenues and parking lot rentals. These monies are expended for maintenance of parking lots. In 2010, a new program, Entertainment District Parking, was created that extended paid parking in the Dickson Street area. For 2011, this fund is expected to have a $230,800 surplus which will be designated toward the future building of a parking deck. In 2010, the City Council approved a $700,000 interfund loan from the Replacement and Disaster Recovery Fund to the Parking Fund for the purchase of equipment. This loan will be paid back from parking revenue within a five year period. 45 City of Fayetteville, Arkansas 201 1 Operating Budget Parking Fund (2130) Actual Budgeted Estimated Budgeted Revenues: Downtown District Parking Revenue $ 306,074 $ 443,969 $ 356,194 $ 392,450 Entertainment District Parking Revenue 1,694 429,105 248,769 882,800 Investment Earnings 10,234 12,025 10,126 20,425 Other 313 140 244 225 Total Revenues 318,315 885,239 615,333 1,295,900 Expenses: Downtown District Parking 227,295 253,700 225,043 408,091 Entertainment District Parking 0 194,045 180,701 182,774 Transfer to Walton Arts Center 0 144,500 108,602 289,000 Principal Payment 0 0 33,634 135,135 Interest Expense 0 0 3,444 12,100 Land Acquisition 0 344,000 343,538 0 Parking Lot Improvements 3,964 908,071 908,070 38,000 Transfer to Shop 0 13,888 13,888 0 Total Expenses 231,259 1,858,204 1,816,920 1,065,100 Income (Loss) $ 87,056 $ (972,965) $ (1,201,587) $ 230,800 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 508,609 $ 595,665 $ 595,665 $ (572,288) Income/(Loss) 87,056 (972,965) (1,201,587) 230,800 Principal Payment/Interfund Loan 0 0 33,634 135,135 Ending Undesignated Fund Balance $ 595,665 $ (377,300) $ (572,288) $ (206,353) Total Budget $ 231,259 $ 1,858,204 $ 1,816,920 $ 1,065,100 * The negative Fund Balance is due to the interfund loan from the Replacement and Disaster Recovery Fund. 46 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) Parking Fund (2130) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Transportation, Parking, Utilities Activity Off -Street Parking Program (9130): Personnel Services $ 52,777 $ 52,264 $ 54,538 $ 183,223 Materials and Supplies 33,181 24,253 29,195 48,373 Services and Charges 78,392 80,470 75,233 90,545 Motorpool Charges 15,716 10,060 5,006 1,900 Maintenance 13,990 35,453 28,571 43,050 Transfers To Outside Entities 33,239 51,200 32,500 41,000 Capital 3,964 379,944 379,481 28,000 231,259 633,644 604,524 436,091 Entertainment District Parking Program (9131): Personnel Services 0 51,469 47,250 91,236 Materials and Supplies 0 8,138 7,450 12,618 Services and Charges 0 122,747 117,422 44,570 Motorpool Charges 0 1,929 1,929 5,550 Maintenance 0 4,150 6,650 28,800 Debt Service 0 0 37,078 147,235 Transfers To Outside Entities 0 144,500 108,602 289,000 Capital 0 877,739 872,127 10,000 Operating Transfers 0 13,888 13,888 0 0 1,224,560 1,212,396 629,009 Total Transportation, Parking, Utilities Activity$ 231,259 $ 1,858,204 $ 1,816,920 $ 1,065,100 Total Fund $ 231,259 $ 1,858,204 $ 1,816,920 $ 1,065,100 47 (Page Left Blank Intentionally) Community Development Block Grant Fund (2180) The Community Development Block Grant Fund accounts for the community development grant funds received from the Federal Department of Housing and Urban Development. 49 City of Fayetteville, Arkansas 201 1 Operating Budget Community Development Block Grant Fund (2180) Actual Budgeted Estimated Budgeted zuu7 Lulu Lulu Lull Revenues: Community Development Grant Funding $ 593,935 $ 1,380,222 $ 1,380,222 $ 695,800 Other 533 938 938 0 CDBG Program Income 21,289 0 0 0 Total Revenues 615,757 1,381,160 1,381,160 695,800 Expenses: Administration & Planning 92,269 204,836 204,836 95,125 Housing Services 289,448 595,335 595,335 375,002 Redevelopment 120,406 80,987 80,987 55,673 Public Service 75,401 129,259 129,259 96,000 Public Facilities & Improvements 38,233 370,743 370,743 74,000 Total Expenses 615,757 1,381,160 1,381,160 695,800 Income (Loss) Before Capital $ 0 $ 0 $ 0 $ 0 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 0 $ 0 $ 0 $ 0 Income/(Loss) 0 0 0 0 Ending Undesignated Fund Balance $ 0 $ 0 $ 0 $ 0 Total Budget 1,381,160 $ $ 695,800 $ 615,757 $ 1,381,160 50 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) Community Development Block Grant Fund (2180) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Community Planning and Engineering Activity Administration & Planning Program (4930): Personnel Services $ 74,623 $ 162,246 $ 162,246 $ 73,377 Materials and Supplies 3,606 4,615 4,615 3,508 Services and Charges 14,040 37,975 37,975 18,240 92,269 204,836 204,836 95,125 Housing Services Program (4940): Personnel Services 82,669 103,323 103,323 79,868 Materials and Supplies 3,436 6,443 6,443 3,307 Services and Charges 199,858 482,105 482,105 288,367 Motorpool Charges 3,485 3,464 3,464 3,460 289,448 595,335 595,335 375,002 Redevelopment Program (4945): Personnel Services 37,721 41,237 41,237 38,289 Materials and Supplies 1,087 6,921 6,921 3,836 Services and Charges 81,598 32,829 32,829 13,548 120,406 80,987 80,987 55,673 Public Services Program (4970): Services and Charges 75,401 129,259 129,259 96,000 75,401 129,259 129,259 96,000 Public Facilities & Improvements Program (4990): Services and Charges 38,233 370,743 370,743 74,000 38,233 370,743 370,743 74,000 Total Community Planning and Engineering $ 615,757 $ 1,381,160 $ 1,381,160 $ 695,800 Total Fund $ 615,757 $ 1,381,160 $ 1,381,160 $ 695,800 51 (Page Left Blank Intentionally) 52 EDI Attainable Housing Grant Fund (2185) The EDI Attainable Housing Grant Fund accounts for the Housing and Urban Development (EDI — Special Projects) grant to provide attainable/affordable housing. 53 City of Fayetteville, Arkansas 201 1 Operating Budget EDI Attainable Housing Grant Fund (2185) Revenues: Total Revenues 494,681 162,057 162,057 0 Expenses: EDI Attainable Housing Grant Total Expenses Income (Loss) Before Capital 494,681 162,057 162,057 0 494,681 162,057 162,057 0 $ 0$ 0$ 0$ 0 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 0 $ 0 $ 0 $ 0 Income/(Loss) 0 0 0 0 Ending Undesignated Fund Balance $ 0 $ 0 $ 0 $ 0 Total Budget $ 494,681 $ 162,057 $ 162,057 $ 0 54 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) EDI Attainable Housing Grant Fund (2185) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Community Planning and Engineering Activity EDI Attainable Housing Grant Program (4985): Personnel Services $ 8,339 $ 0 $ 0 $ 0 Services and Charges 486,342 162,057 162,057 0 494,681 162,057 162,057 0 Total Community Planning & Engineering $ 494,681 $ 162,057 $ 162,057 $ 0 Total Fund $ 494,681 $ 162,057 $ 162,057 $ 0 55 (Page Left Blank Intentionally) 56 Special State Grants Fund (2230) The Special State Grants Fund accounts for the Arkansas Economic Development Commission Special State grant to purchase training equipment for NWACC. New grants which represent new grant programs funded by the State will be budgeted and accounted for in this fund. 57 City of Fayetteville, Arkansas 201 1 Operating Budget Special State Grants Fund (2230) Hcruai t5uagerea tsrimarea t5uagerea 2009 2010 2010 2011 Revenues: Intergovernmental (Grants) $ 0 $ 100,000 $ 100,000 $ 0 Total Revenues 0 100,000 100,000 0 Expenses: NWACC Equipment Grant 0 100,000 100,000 0 Total Expenses 0 100,000 100,000 0 Income (Loss) Before Capital $ 0 $ 0 $ 0 $ 0 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 0 $ 0 $ 0 $ 0 Income/(Loss) 0 0 0 0 Ending Undesignated Fund Balance $ 0 $ 0 $ 0 $ 0 Total Budget $ 0 $ 100,000 $ 100,000 $ 0 58 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) Special State Grants Fund (2230) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Citywide Activity NWACC Equipment Grant Program (8001): Materials and Supplies $ Services and Charges Capital 0 $ 1,899 $ 1,899 $ 0 101 101 0 98,000 98,000 0 100,000 100,000 0 0 0 Total Citywide $ 0 $ 100,000 $ 100,000 $ 0 Total Fund $ 0 $ 100,000 $ 100,000 $ 0 59 (Page Left Blank Intentionally) 60 Energy Block Grant Fund (2240) The Energy Block Grant Fund was received from the United States Department of Energy as part of the American Recovery and Reinvestment Act. These funds will be used to 1) Develop a green house gas (GHG) credit inventory for community and municipal operations; 2) Reduce municipal GHG emissions 20% below 2006 levels by 2012; and 3) Reduce community GHG emissions 7% below 1990 levels. To achieve the above goals, funds will be invested in 1) Upgrading five city -owned buildings for energy efficiency. As the energy savings is realized it will be reinvested in other municipal buildings. 2) The City will develop a Community Revolving Loan Fund targeting non-profit organizations to reduce GHG. These loans will be repaid with the energy savings. 3) The City will retrofit approximately 230 street, pedestrian and trail lights with LEDs. 4) A solar photovoltaic system will be installed at the new Fayetteville District Court Building to provide visible examples of renewable energy. C. City of Fayetteville, Arkansas 201 1 Operating Budget Energy Block Grant Fund (2240) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Revenues: Energy Block Grant Funding $ 0 $ 724,900 $ 724,900 $ 0 Total Revenues 0 724,900 724,900 0 Expenses: Energy Block Grant 0 724,900 724,900 0 Total Expenses 0 724,900 724,900 0 Income / (Loss) $ 0 $ 0 $ 0 $ 0 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 0 $ 0 $ 0 $ 0 Income/(Loss) 0 0 0 0 Ending Undesignated Fund Balance $ 0 $ 0 $ 0 $ 0 Total Budget $ 0 $ 724,900 $ 724,900 $ 0 62 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) Energy Block Grant Fund (2240) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Citywide Activity Energy Block Grant Program (9240): Materials and Supplies $ 0 $ 10,548 $ 10,548 $ 0 Services and Charges 0 680,252 680,252 0 Capital 0 34,100 34,100 0 0 724,900 724,900 0 Total Citywide $ 0 $ 724,900 $ 724,900 $ 0 Total Fund $ 0 $ 724,900 $ 724,900 $ 0 63 (Page Left Blank Intentionally) 64 Parks Development Fund (2250) 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 2011 includes $754,000 in capital improvements. In 2010, a Citywide referendum was held and voters approved the use of these funds for maintenance activities. The use of Park Development Funds for promotional activities is no longer permitted. Due to these changes program rearrangements were made between the Parks Development Fund and General Fund. The 1% HMR tax revenue has grown on average 6.3% annually since 2000. 2010 revenue was estimated approximately 0.95% lower than 2009. 2011 revenue is projected at approximately 0.26% less than estimated 2010. Parks Development Fund Hotel -Motel -Restaurant (HMR) Tax Revenue $2.50 $2.17 $2.17 $2.15 $2.14 $2.06 $2.03 $2.00 $1.94 $1.76 $1.49 $1.56 c $1.50 .2 $1.32 $1.25 $1.00 $0.50 $- 00 01 02 03 04 05 06 07 08 09 Est. 10 Proj.11 Year 65 City of Fayetteville, Arkansas 201 1 Operating Budget Parks Development Fund (2250) Actual Budgeted Revenues: Estimated Budgeted Hotel, Motel, and Restaurant Taxes $ 2,165,809 $ 2,212,100 $ 2,145,200 $ 2,139,600 Intergovernmental 0 60,000 60,000 0 Charges for Services 3,382 7,700 4,900 6,000 Greenspace Fees Contribution 440,984 783,235 783,235 170,000 Investment Earnings 79,170 99,000 91,000 89,000 Other 36,807 65,300 70,500 20,000 Transfer from Replacement 22,328 0 0 0 Total Revenues 2,748,480 3,227,335 3,154,835 2,424,600 Expenses: Parks Development Program 1,377,097 1,440,050 1,392,617 1,670,600 Parks Development Capital 146,550 4,448,663 4,448,663 584,000 Parks Development Greenspace Capital 440,984 783,235 783,235 170,000 Outside Agencies 177,750 177,750 177,750 0 Transfer to Shop 2,026 0 0 0 Total Expenses 2,144,407 6,849,698 6,802,265 2,424,600 Income (Loss) Before Capital $ 604,073 $ (3,622,363) $ (3,647,430) $ 0 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 3,773,428 $ 4,377,501 $ 4,377,501 $ 730,071 Income/(Loss) 604,073 (3,622,363) (3,647,430) 0 Ending Undesignated Fund Balance $ 4,377,501 $ 755,138 $ 730,071 $ 730,071 Total Budget $ 2,144,407 $ 6,849,698 $ 6,802,265 $ 2,424,600 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) Parks Development Fund (2250) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Parks and Recreation Activity Parks Development Program (9250): Personnel Services $ 1,073,453 $ 1,105,664 $ 1,071,400 $ 1,252,577 Materials and Supplies 87,051 117,280 105,542 56,168 Services and Charges 58,688 57,105 55,861 57,492 Motorpool Charges 52,048 54,053 53,970 198,415 Cost allocation 87,948 87,948 87,948 87,948 Maintenance 17,909 18,000 17,896 18,000 Transfers To Outside Entities 177,750 177,750 177,750 0 Operating Transfers 2,026 0 0 0 1,556,873 1,617,800 1,570,367 1,670,600 Parks Development Capital Program (9255): Materials and Supplies 5,518 49,150 49,150 0 Services and Charges 35,199 112,294 112,294 0 Maintenance 7,419 24,941 24,941 0 Debt Service 77,866 78,000 78,000 78,000 Capital 20,548 4,184,278 4,184,278 506,000 146,550 4,448,663 4,448,663 584,000 Parks Development Capital Greenspace Program (9256): Capital 440,984 783,235 783,235 170,000 440,984 783,235 783,235 170,000 Total Parks and Recreation Activity $ 2,144,407 $ 6,849,698 $ 6,802,265 $ 2,424,600 Total Fund $ 2,144,407 $ 6,849,698 $ 6,802,265 $ 2,424,600 (Page Left Blank Intentionally) Impact Fee Fund (2300) The Impact Fee Fund accounts for the revenues and expenditures related to the collection of the water, wastewater, police, and fire impact fees. The intent of impact fee requirements is to ensure the new developments bear a proportionate share of the cost of capacity improvements and ensure that the proportional share does not exceed the costs of the demand for additional capacity that is reasonably attributable to providing these services and facilities to the use and occupancy of the new developments. Impact fee collections have declined dramatically from 2007 levels because of the fall in new development due to economic conditions. Impact Fee Collections $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 2004 2005 2006 2007 2008 2009 Est. 2010 Proj.2011 ■Water $616,440 $378,112 $425,493 $417,860 $317,256 $620,096 $410,202 $490,400 ■Wastewater $1,239,783 $742,589 $835,980 $849,841 $690,558 $663,975 $310,293 $355,800 ❑Police $0 $1,115 $263,476 $607,219 $330,739 $272,076 $159,492 $178,300 ❑Fire $0 $832 $215,201 $480,525 $279,115 $233,744 $128,825 $144,300 Year City of Fayetteville, Arkansas 201 1 Operating Budget Impact Fee Fund (2300) Actual Budgeted Estimated Budgeted zuu7 Lulu Lulu Lull Revenues: Water Impact Fee $ 620,096 $ 554,000 $ 410,202 $ 490,400 Wastewater Impact Fee 663,975 607,000 310,293 355,800 Police Impact Fee 272,076 259,000 159,492 178,300 Fire Impact Fee 233,744 213,000 128,825 144,300 Investment Earnings 150,224 172,000 119,814 91,200 Total Revenues 1,940,1 15 1,805,000 1,128,626 1,260,000 Expenses: Water Improvements 495 2,026,312 1,866,555 518,000 Wastewater Improvements 0 1,988,215 1,675,400 383,400 Police Improvements 0 1,882,161 1,779,1 17 202,300 Fire Improvements 9,813 966,116 865,358 156,300 Transfer to Other Funds 0 650,884 0 0 Transfer to Fire Bond 522,000 0 0 0 Transfer to Water & Sewer 0 3,208,922 3,208,922 0 Total Expenses 532,308 10,722,610 9,395,352 1,260,000 Income (Loss) Before Capital $ 1,407,807 $ (8,917,610) $ (8,266,726) $ 0 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 6,858,919 $ 8,266,726 $ 8,266,726 $ 0 Income/(Loss) 1,407,807 (8,917,610) (8,266,726) 0 Ending Undesignated Fund Balance $ 8,266,726 $ (650,884) $ 0 $ 0 Total Budget $ $ 9,395,352 $ 1,260,000 532,308 10,722,610 $ 70 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) Impact Fee Fund (2300) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Citywide Activity Impact Fee Expense Program (9300): Materials and Supplies $ 0 $ 26,496 $ 26,496 $ 0 Capital 10,308 6,836,308 6,159,934 1,260,000 Operating Transfers 522,000 3,859,806 3,208,922 0 532,308 10,722,610 9,395,352 1,260,000 Total Citywide $ 532,308 $ 10,722,610 $ 9,395,352 $ 1,260,000 Total Fund $ 532,308 $ 10,722,610 $ 9,395,352 $ 1,260,000 71 (Page Left Blank Intentionally) 72 Drug Law Enforcement Fund (2930) The Drug Law Enforcement Fund accounts for drug law enforcement grant funds received from the U.S. Department of Justice, passed through the State of Arkansas, in association with Washington County; the Cities of Springdale, Prairie Grove, Lincoln, Elm Springs, Farmington, Greenland, Goshen, Johnson, Elkins, and West Fork; and the Fourth Judicial Prosecuting Attorney. Drug Law Enforcement Fund Revenue Sources $600 C O ~ $500 $400 $300 $200 $100 ❑Transfers from General Fund ❑ Grants & Other Revenue $208 $49 $114 $233 $71 $217 $76 $184 $233 $232 $44 $35 $412 $373 $358 $316 $311 $336 $287 $348 $294 $303 $248 $261 00 01 02 03 04 05 06 07 08 09 Est. 10 Proj. 11 Year 73 City of Fayetteville, Arkansas 201 1 Operating Budget Drug Law Enforcement Fund (2930) Actual Budgeted Estimated Budgeted zuu7 Lulu Lulu Lull Revenues: Drug Enforcement Grant $ 232,510 $ 276,895 $ 271,095 $ 246,400 Charges for Services 929 1,900 1,500 1,800 Fines & Forfeitures 14,286 12,000 15,800 12,800 Investment Earnings 160 100 0 0 Other 0 0 15,000 0 Transfer from General 232,374 233,000 233,000 233,000 Total Revenues 480,259 523,895 536,395 494,000 Expenses: Drug Enforcement 484,006 532,71 1 529,952 494,000 Total Expenses 484,006 532,711 529,952 494,000 Income (Loss) $ (3,747) $ (8,816) $ 6,443 $ 0 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 66,962 $ 63,215 $ 63,215 $ 69,658 Income/(Loss) (3,747) (8,816) 6,443 0 Ending Undesignated Fund Balance $ 63,215 $ 54,399 $ 69,658 $ 69,658 Total Budget 74 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) Drug Law Enforcement Fund (2930) Actual Budgeted Estimated 2009 2010 2010 Budgeted 2011 Police Activity Drug Enforcement Program (2960): Personnel Services $ 267,910 $ 283,311 $ 272,264 $ 284,789 Materials and Supplies 0 29,598 29,598 0 Services and Charges 216,096 210,584 218,872 209,211 Capital 0 9,218 9,218 0 484,006 532,71 1 529,952 494,000 Total Police $ 484,006 $ 532,711 $ 529,952 $ 494,000 Total Fund $ 484,006 $ 532,711 $ 529,952 $ 494,000 75 (Page Left Blank Intentionally) 76 DEBT SERVICE FUNDS The debt service funds are used to account for the accumulation of resources for and the payment of general long-term debt principal and interest. FIRE BOND (3360) - This fund accounts for the accumulation of resources for the payment of the bond debt for new fire stations. TAX INCREMENT FINANCING (TIF) BOND (3370) - This fund accounts for the accumulation of resources for the payment of bonded debt for the economic development of the Highway 71 East Square Redevelopment District No. 1 Project. SALES TAX BOND (3440) - This fund accounts for the accumulation of resources and the payment of bond debt incurred for the City's wastewater treatment plants, sewerage and related facilities, to certain City streets, and to the City's trail system. Fire Bond Fund (3360) The Fire Bond Fund accounts for the accumulation of resources for and the repayment of bond debt incurred for the construction of Fire Stations #3 and #5. These bonds are scheduled for final payment in 2011. 77 City of Fayetteville, Arkansas 201 1 Operating Budget Fire Bond Fund (3360) Actual Budaeted Estimated Budaeted Revenues: Investment Earnings Transfer from Impact Fee Fund Transfer from Sales Tax Capital Total Revenues Expenses: Principal Payment Interest Expense Total Expenses Income (Loss) ,P L, I OV .p I ,4VV .p L,/ I J .p V 522,000 0 0 0 280,200 801,000 801,000 0 804,360 802,400 803,715 0 1,085,000 740,000 740,000 400,000 $ (349,940) $ 0 $ 1,315 $ (424,800) FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 790,661 $ 440,721 $ 440,721 $ 442,036 Income/(Loss) (349,940) 0 1,315 (424,800) Ending Undesignated Fund Balance $ 440,721 $ 440,721 $ 442,036 $ 17,236 Total Budget $ 1,154,300 $ 802,400 $ 802,400 $ 424,800 WQ City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) Fire Bond Fund (3360) Actual Budgeted Estimated 2009 2010 2010 Citywide Activity Fire Bond Expense Program (9360): Debt Service Budgeted 2011 1,154,300 802,400 802,400 424,800 Total Citywide $ 1,154,300 $ 802,400 $ 802,400 $ 424,800 Total Fund $ 1,154,300 $ 802,400 $ 802,400 $ 424,800 79 (Page Left Blank Intentionally) TIF Bond Fund (3370) The Tax Increment Financing (TIF) Bond Fund accounts for the accumulation of resources for and the payment of bond debt incurred for TIF capital project expenditures. City of Fayetteville, Arkansas 201 1 Operating Budget TIF Bond Fund (3370) A .-.F...-.I Q..,-1 -, ,..J C,+;w,.-,+...J Q..,-1 -, ,..J 2009 2010 2010 2011 Revenues: Property Taxes $ 57,762 $ 0 $ 55,000 $ 55,000 Investment Earnings 20 20 0 0 Total Revenues 57,782 20 55,000 55,000 Expenses: Principal Payment 0 45,000 45,000 40,000 Interest Expense 0 16,116 16,116 17,900 Professional Services 2,280 2,300 0 2,300 Paying Agent Fees 3,500 3,500 3,500 3,500 Total Expenses 5,780 66,916 64,616 63,700 Income (Loss) Before Capital $ 52,002 $ (66,896) $ (9,616) $ (8,700) FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 21,573 $ 73,575 $ 73,575 $ 63,959 Income/(Loss) 52,002 (66,896) (9,616) (8,700) Ending Undesignated Fund Balance $ 73,575 $ 6,679 $ 63,959 $ 55,259 Total Budget $ 5,780 $ 66,916 $ 64,616 $ 63,700 82 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) TIF Bond Fund (3370) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Citywide Activity TIF Bonds Expense Program (9370): Services and Charges $ 2,280 $ 2,300 $ 0 $ 2,300 Debt Service 3,500 64,616 64,616 61,400 5,780 66,916 64,616 63,700 Total Citywide $ 5,780 $ 66,916 $ 64,616 $ 63,700 Total Fund $ 5,780 $ 66,916 $ 64,616 $ 63,700 (Page Left Blank Intentionally) Sales Tax Bond Fund (3440) The Sales Tax Bond Fund accounts for the accumulation of resources and the payment of bond debt incurred for the City's wastewater treatment plants, sewerage and related facilities, to certain City streets, and to the City's trail system. Sales Tax Bond (1.00%) Sales Tax Revenue w $18.00 C O $16.00 $14.00 $12.00 $10.00 $8.00 $6.00 $4.00 $2.00 $16.50 $15.88 $15.14 - � $15.37 $15.37 $11.51 $11.82 $10.64 - 03 04 05 06 07 08 Year 09 Est. 10 Proj. 11 City of Fayetteville, Arkansas 201 1 Operating Budget Sales Tax Bond Fund (3440) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Revenues: Sales Tax - City $ 15,710,257 $ 15,999,300 $ 15,372,400 $ 15,372,400 Investment Earnings 3,420 2,600 1,100 1,300 Transfer from WWT Imp 163,367 0 0 0 Total Revenues 15,877,044 16,001,900 15,373,500 15,373,700 Expenses: Principal Payment 11,702,804 10,606,048 10,115,480 10,527,703 Interest Expense 5,025,161 5,393,102 5,227,028 4,843,197 Settlements 584,735 0 0 0 Paying Agent Fees 14,000 2,750 2,750 2,800 Total Expenses 17,326,700 16,001,900 15,345,258 15,373,700 Income / (Loss) $ (1,449,656) $ 0 $ 28,242 $ 0 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 4,933,271 $ 3,483,615 $ 3,483,615 $ 3,511,857 Income/(Loss) (1,449,656) 0 28,242 0 Ending Undesignated Fund Balance $ 3,483,615 $ 3,483,615 $ 3,511,857 $ 3,51 1,857 Total Budget $ 17,326,700 $ 16,001,900 $ 15,345,258 $ 15,373,700 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) Sales Tax Bond Fund (3440) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Citywide Activity Sewer Bonds - Expense Program (9440): Services and Charges $ 584,735 $ 0 $ 0 $ 0 Debt Service 16,741,965 16,001,900 15,345,258 15,373,700 17,326,700 16,001,900 15,345,258 15,373,700 Total Citywide $ 17,326,700 $ 16,001,900 $ 15,345,258 $ 15,373,700 Total Fund $ 17,326,700 $ 16,001,900 $ 15,345,258 $ 15,373,700 (Page Left Blank Intentionally) CAPITAL PROJECT FUNDS Capital projects funds are used to account for the financial resources to be used for the acquisition or construction of major capital facilities other than those financed by proprietary funds and trust funds. REPLACEMENT AND DISASTER RECOVERY (4270) - This fund accounts for general government monies accumulated and used for the purchase of vehicles and equipment. The fund maintains a reserve of three million dollars for disaster recovery. SALES TAX CAPITAL IMPROVEMENTS (4470) - This fund accounts for the revenue and expenditures of the City's sales and use tax which is 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. WASTEWATER IMPROVEMENT CONSTRUCTION (4480) - This fund accounts for funding and expenditures for construction of a new sewer plant and other sewer line improvements. SALES TAX CONSTRUCTION BOND (4520) - This fund accounts for the bond proceeds for three separate projects. These projects include construction of a new wastewater treatment plant, additional sewer lines, force mains, pumping stations and improvements to the existing treatment plant, acquisition, construction and repair of certain city streets and the acquisition, construction and improvements to the City's trail system. Replacement & Disaster Recovery Fund (4270) The Replacement & Disaster Recovery Fund accounts for general government monies accumulated and used for the purchase of vehicles and equipment. By policy, the fund attempts to maintain a reserve of three million dollars for disaster recovery. In 2010, the City Council approved a $700,000 interfund loan from the Replacement and Disaster Recovery Fund to the Parking Fund for the purchase of equipment. This fund will be paid back from parking revenue within a five year period. Replacement & Disaster Recovery Fund Ending Fund Balance $5.00 O 2 $4.50 $4.00 $3.50 $3.00 $2.50 $2.00 $1.50 $1.00 $0.50 $0.00 $3.37 $3.36 $3.28 $3.28 $3.22 00 01 02 03 04 05 06 07 08 09 Est. 10 Proj. 11 Year : • City of Fayetteville, Arkansas 201 1 Operating Budget Replacement & Disaster Recovery Fund (4270) Actual Budgeted Estimated Budgeted Revenues: Intergovernmental (Grants) Federal Grants - Capital Replacement Copier Revenue Investment Earnings Other Total Revenues Expenses: Transfer to Water & Sewer Audit Expense Ice Storm 2009 - FEMA Professional Services Fixed Assets Vehicles & Equipment Transfer to General Transfer to Street Transfer to Parks Development Transfer to Solid Waste Transfer to Shop Total Expenses Income (Loss) $ 4,832,958 $ 0 30,643 27,646 on rn7 834,322 $ 0 $ 88,340 88,340 73,857 73,857 12,000 56,400 n -7nn 0 0 44,500 56,300 n 4,980,844 1,008,519 219,297 100,800 90,016 0 0 0 400 500 500 600 4,559,795 312,919 0 0 51,158 65,852 65,852 0 70,728 161,347 161,347 44,500 0 50,526 50,526 0 64,842 0 0 0 164,384 0 0 0 22,328 0 0 0 35,721 0 0 0 2,720 2,793 2,793 0 5,062,092 593,937 281,018 45,100 $ (81,248) $ 414,582 $ (61,721) $ 55,700 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 3,364,079 $ 3,282,831 $ 3,282,831 $ 3,221,110 Income/(Loss) (81,248) 414,582 (61,721) 55,700 Ending Undesignated Fund Balance $ 3,282,831 $ 3,697,413 $ 3,221,110 $ 3,276,810 Total Budget $ 5,062,092 $ 593,937 $ 281,018 $ 45,100 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) Replacement & Disaster Recovery Fund (4270) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Citywide Activity Replacement Fund Expense Program (9270): Services and Charges $ 51,558 $ 66,352 $ 66,352 $ 600 Capital 70,728 211,873 211,873 44,500 Operating Transfers 2,720 2,793 2,793 0 125,006 281,018 281,018 45,100 Ice Storm 2009 - FEMA Program (9280): Materials and Supplies 94 0 0 0 Services and Charges 4,559,701 312,919 0 0 Operating Transfers 377,291 0 0 0 4,937,086 312,919 0 0 Total Citywide Activity $ 5,062,092 $ 593,937 $ 281,018 $ 45,100 Total Fund $ 5,062,092 $ 593,937 $ 281,018 $ 45,100 E02 (Page Left Blank Intentionally) EYE Sales Tax Capital Improvements Fund (4470) The Sales Tax Capital Improvements Fund accounts for the revenue and expenditures of the City's sales and use tax which is 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. The $6,390,000 in planned expenditures for 2011 includes $5,383,300 in capital improvements and a $1,000,000 transfer to the General Fund. Revenues for 2010 are expected to be down approximately $362,300 from budget estimates. Sales taxes for 2011 are budgeted to be flat compared to 2010 estimated collections. 1% City Sales Tax $18.00 0 2 $16.00 $14.00 $12.00 $10.00 $8.00 $6.00 $4.00 $2.00 $- ❑ Sales Tax Capital Improvements Fund ❑ General Fund $6.6 6.2 $6.1 6.1 7.6 $7.8 7.7 7.0 $8.3 $ 8.7 . 9.4 $9.9 $9.4 9.2 9.2 7.0 7.68 7.8 7.7 $4.6 2.86 2.9 $2.9 00 01 02 03 04 05 06 07 08 09 Est. 10 Proj. 11 Year City of Fayetteville, Arkansas 201 1 Operating Budget Sales Tax Capital Improvements Fund (4470) Actual Budgeted Estimated Budgeted Revenues: Property Taxes $ 1,162 $ 0 $ 0 $ 0 Sales Tax - City 6,283,992 6,399,700 6,149,000 6,149,000 Intergovernmental (Grants) 246,972 1,789,283 1,789,283 0 Charges for Services 429,969 595,210 595,210 113,000 Sidewalk Fees 3,780 0 0 0 Investment Earnings 190,754 255,200 143,600 128,000 Other 10,032 0 0 0 Total Revenues 7,166,661 9,039,393 8,677,093 6,390,000 Expenses: Audit Expense 6,000 6,700 6,700 6,700 Sales Tax Capital Improvements 9,899,685 15,401,778 15,401,778 5,383,300 Transfer to General 1,017,900 0 0 1,000,000 Transfer to Fire Bond 280,200 801,000 801,000 0 Transfer to Shop 26,653 0 0 0 Total Expenses 11,230,438 16,209,478 16,209,478 6,390,000 Income (Loss) Before Capital $ (4,063,777) $ (7,170,085) $ (7,532,385) $ 0 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 12,242,879 $ 8,179,102 $ 8,179,102 $ 646,717 Income/(Loss) (4,063,777) (7,170,085) (7,532,385) 0 Ending Undesignated Fund Balance $ 8,179,102 $ 1,009,017 $ 646,717 $ 646,717 Total Budget $ 16,209,478 $ 6,390,000 11,230,438 $ 16,209,478 $ F•. City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) Sales Tax Capital Improvements Fund (4470) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Citywide Activity Sales Tax Capital Improvements Program (9470): Materials and Supplies $ 545,073 $ 2,478,234 $ 2,478,234 $ 895,500 Services and Charges 865,123 1,934,240 1,934,240 54,700 Maintenance 1,120,433 2,553,571 2,553,571 2,487,300 Transfers To Outside Entities 341,000 358,000 358,000 358,000 Capital 7,034,056 8,083,803 8,083,803 1,594,500 Miscellaneous 0 630 630 0 Operating Transfers 1,324,753 801,000 801,000 1,000,000 1 1,230,438 16,209,478 16,209,478 6,390,000 Total Citywide $ 1 1,230,438 $ 16,209,478 $ 16,209,478 $ 6,390,000 Total Fund $ 1 1,230,438 $ 16,209,478 $ 16,209,478 $ 6,390,000 City of Fayetteville, Arkansas Sales Tax Capital Improvements Fund Capital Budget Budgeted Project Category Project Title 201 1 Transportation Improvements Sidewalk Improvements $ 600,000 In -House Pavement Improvements 1,532,300 Traffic Signal Improvements 182,000 2,314,300 Trail Improvements Trail Development 878,000 878,000 Street Improvements Street/ROW/Intersection Cost Shares 100,000 100,000 Bridge & Drainage Improvements Stormwater Quality Mgt/Nutrient Reduction 150,000 Other Drainage Improvements 200,000 350,000 Information Technology Improvements Microcomputer Replacements 65,000 Local Area Network (LAN) Upgrade 125,000 Geographic Information System (GIS) 65,000 Printer Replacements 7,500 Access Fayetteville Technical Improvements 25,000 Document Management 15,000 302,500 Other Capital Improvements Building Improvements 305,000 P.E.G. Television Center- Equipment 50,000 Telecommunication Systems Upgrades 80,000 Parking Lot Rehabilitation - City Employee Lot 60,000 495,000 Library Materials & Improvements Library Material Purchases 335,000 Library Computer Replacements 23,000 358,000 Parks & Recreation Improvements Other Park & Safety Improvements 10,000 Forestry, Safety & ADA Compliance 28,500 Lights of the Ozarks 23,000 Tree Escrow 11 (1(1(1 City of Fayetteville, Arkansas Sales Tax Capital Improvements Fund Capital Budget Budgeted Project Category Project Title 201 1 Police Safety Improvements Police Technology Improvements 155,000 Police Unmarked Vehicles 40,000 Police Building Improvements 25,000 Specialized Police Equipment 76,000 Police Digital Media Management System 50,000 Police Bicycle Replacement 10,000 Police Equipment Replacement 10,000 3M.000 Fire Safety Improvements Fire Facility Maintenance 25,000 Fire Mobile Radios 20,000 4.5 nnn Transfer to General Fund Transfer to General Fund 1,000,000 1.nnn.nnn Audit Expense Audit Expense 6,700 A Inn $ 6,390,000 EMA (Page Left Blank Intentionally) E•: Wastewater System Improvements Project Fund (4480) The Wastewater System Improvements Project Fund accounts for the bond proceeds to construct and equip a new wastewater treatment plant. Appropriation of these funds will be provided through the rebudget process which will be considered by the City Council during the first quarter of 2011. Revenues: Investment Earning Transfer from Shop Total Revenues Expenses: City of Fayetteville, Arkansas 201 1 Operating Budget Wastewater System Improvements Project Fund (4480) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Audit Expense Settlements Professional Services Wastewater System Improvements Project Transfer to Other Funds Transfer to WWTP Improvements Bond Total Expenses Income / (Loss) 69,857 0 0 0 3,000 0 0 0 1,211,380 0 0 0 128,117 2,270 2,270 0 943,230 0 0 0 0 3,242,648 3,242,648 0 163,367 0 0 0 2,449,094 3,244,918 3,244,918 0 $ (2,379,237) $ (3,244,918) $ (3,244,918) $ 0 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 5,629,943 $ 3,250,706 $ 3,250,706 $ 5,788 Income/(Loss) (2,379,237) (3,244,918) (3,244,918) 0 Ending Undesignated Fund Balance $ 3,250,706 $ 5,788 $ 5,788 $ 5,788 Total Budget $ 2,449,094 $ 3,244,918 $ 3,244,918 $ 0 100 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) Wastewater System Improvements Project Fund (4480) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Citywide Activity Wastewater System Improvements Project Program (9480): Services and Charges $ 2,240,457 $ Capital 45,270 Operating Transfers 163,367 2,449,094 2,270 $ 2,270 $ 0 0 0 0 3,244,918 3,244,918 0 Total Citywide $ 2,449,094 $ 3,244,918 $ 3,244,918 $ 0 Total Fund $ 2,449,094 $ 3,244,918 $ 3,244,918 $ 0 101 (Page Left Blank Intentionally) 102 Sales Tax Construction Bond Fund (4520) The Sales Tax Construction Bond Fund accounts for the bond proceeds for improvements to the wastewater treatment plant, streets, and trail construction. Appropriations of these funds will be provided through the rebudget process which will be considered by the City Council during the first quarter of 2011. 103 City of Fayetteville, Arkansas 201 1 Operating Budget Sales Tax Construction Bond Fund (4520) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Revenues: Payments by Property Owners $ 100,964 $ 0 $ 0 $ 0 Investment Earnings 7,678 0 5,500 6,000 Proceeds from Bond Sales 11,250,000 0 0 0 Total Revenues 11,358,642 0 5,500 6,000 Expenses: Audit Expense 3,500 6,070 6,070 6,000 Settlements 1,000 507 507 0 Professional Services 1,059,893 1,933,187 1,933,187 0 Bond Issuance Cost 357,447 65 65 0 2006A Sales Tax Construction Expense 10,272,350 9,846,140 9,846,140 0 2007A Sales Tax Construction Expense 6,971,243 5,980,081 5,980,081 0 Street Sales Tax Construction (2009) 0 9,633,872 9,633,872 0 Trails Sales Tax Construction (2009) 12,970 1,247,231 1,247,231 0 Total Expenses 18,678,403 28,647,153 28,647,153 6,000 Income / (Loss) $ (7,319,761) $ (28,647,153) $ (28,641,653) $ 0 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 36,804,788 $ 29,485,027 $ 29,485,027 $ 843,374 Income/(Loss) (7,319,761) (28,647,153) (28,641,653) 0 Ending Undesignated Fund Balance $ 29,485,027 $ 837,874 $ 843,374 $ 843,374 Total Budget $ 18,678,403 $ 28,647,153 $ 28,647,153 $ 6,000 104 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) Sales Tax Construction Bond Fund (4520) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Citywide Activity 2006A Sales Tax Construction Expense Program (9520): Materials and Supplies $ 15,116 $ 0 $ 0 $ 0 Services and Charges 1,573,730 2,328,339 2,328,339 6,000 Capital 9,745,617 9,450,495 9,450,495 0 1 1,334,463 1 1,778,834 1 1,778,834 6,000 2007A Sales Tax Construction Expense Program (9530): Services and Charges 5,438,826 452,490 452,490 0 Capital 1,534,697 5,534,591 5,534,591 0 6,973,523 5,987,081 5,987,081 0 Street Sales Tax 2009 Program (9540): Debt Service 316,127 0 0 0 Capital 0 9,633,872 9,633,872 0 316,127 9,633,872 9,633,872 0 Trails Sales Tax 2009 Program (9550): Services and Charges 0 97,398 97,398 0 Debt Service 41,320 65 65 0 Capital 12,970 1,149,903 1,149,903 0 54,290 1,247,366 1,247,366 0 Total Citywide Activity $ 18,678,403 $ 28,647,153 $ 28,647,153 $ 6,000 Total Fund $ 18,678,403 $ 28,647,153 $ 28,647,153 $ 6,000 105 (Page Left Blank Intentionally) 106 ENTERPRISE FUNDS Enterprise funds are established to finance and account for the acquisition, operation, and maintenance of governmental facilities and services which are entirely or predominantly self-supporting by user charges. WATER & SEWER (5400) - This fund account for the operation and maintenance of the City's water and sewer system. SOLID WASTE (5500) - This fund accounts for the operation of the City's solid waste collection system. AIRPORT (5550) - This fund accounts for the operation of the City's General Aviation airport. TOWN CENTER (5600) - This fund accounts for the Town Center building and the associated special obligation debt. Water and Sewer Fund (5400) 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. The 2011 budget is predicated on a break even basis. Water & Sewer Fund Revenues For 2011, the Water & Sewer Fund is projected to have operating gains equal to capital and debt service expenditures. City Council approved water and sewer rate increases in 2008 which included incremental increases in 2009, 2010, and 2011. The revenue projections reflect the phased rate adjustments. Water usages in 2008 and 2009 were far under projections due to unusually wet conditions; therefore, usage projections are based on 2010 consumption. Sources of Funds for 2011 $13,991,900 e2n onl nnn $878,200 Other 2.9% $15,385,000 Sewer Service Char.., 49.8% Interest Income 0.2% ,000 -Operating 107 Water Sales: Water sales revenue is based on metered customer usage of water and is one of the primary sources of revenue for the Water & Sewer Fund. The budgeted revenue for 2011 shows an increase over estimated 2010 revenue due to a rate increase. 2010 revenues are up when compared to 2009 due to a rate change and increased usage. Water Sales c $16.00 $14.00 $12.00 $10.00 $8.00 $6.00 $4.00 $2.00 $13.75 $13.99 $12.54 $12.80 $12.11 $12.26 $11.48 ■ . ■ $1- ■ $10.32 $10.16 $10.41 $10.70 _ Year 00 01 02 03 04 05 06 07 08 09 Est. 10 Proj. 11 Sewer Charges: Sewer service charge revenue is based on metered customer usage of water and is one of the primary sources of revenue for the Water & Sewer Fund. The budgeted revenue for 2011 is projected to be approximately $480,000 over estimated 2010. Sewer Service $18.00 O $16.00 $14.00 $12.00 $10.00 $8.00 $6.00 $4.00 $2.00 $- $14.90 $15.39 $14.34 $12.96 $12.59 $11.76 $12.20 $10.44 $8.59 $8.64 $8.93 $9.05 - 00 01 02 03 04 05 06 07 08 09 Est. 10 Proj. 11 Year 1:, Water & Sewer Fund Expenses The wastewater treatment plant operations budgeted for 2011 represents the largest expenditure in the fund at $7.7 million. This represents 25.0% of the total operating expenses. The water purchases are budgeted at $6.5 million, which represents 21.0% of total operating expenditures. Water purchase rates increased two cents per 1,000 gallons in October 2010. $6,500,000 Uses of Funds for 2011 Water Purchased $30,901,000 21.0% $3,370,902 Operations & _ Administration 10.9% $280,261 Utilities Projec Management 0.9% $189,280 Utilities Director — 0.6% $1,225,000 Principal Payment 4.0% $7.00 O $6.00 $5.00 $4.00 $3.00 $2.00 $1.00 $- $2,011,119 Water Transmission and Distribution 6.5% $1,894,661 Sewer Main Maintenance 6.1% $7,712,706 Wastewater Treatment Plant 25.0% $1,179,951 $667,809 Billing & Collections Interest Expense $4,419,532 $1,449,779 o Meter Operations 3.8 /o 2.2% Capital Expenditures 4 7% 14.3% Water Purchases Cost $5.49 Gallons $4.62 $4.32 $3.75 $3.82 4.77 4.77 5.01 4.89 4.77 477 �� v I u.uu 9.00 8.00 7.00 • �a 6.00 2 5.00 4.00 3.00 a a) 2.00 1.00 0.00 00 01 02 03 04 05 06 07 08 09 Est. 10 Proj. 11 Year 109 City of Fayetteville, Arkansas 2011 Operating Budget Water & Sewer Fund (5400) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Revenues: Water Sales $ 12,264,859 $ 13,298,000 $ 13,748,180 $ 13,991,900 Sewer Service Charges 14,336,394 14,944,000 14,904,900 15,385,000 Other 929,856 1,035,541 878,200 878,200 Interest Income 165,868 183,430 154,065 75,900 Other Non -Operating 512,303 271,000 830,004 570,000 Total Revenues 28,209,280 29,731,971 30,515,349 30,901,000 Expenses: Utilities Director 152,471 189,186 145,922 189,280 Utilities Project Management 162,858 280,135 195,084 280,261 Water Purchased 5,449,060 6,500,000 6,159,400 6,500,000 Operations & Administration 3,221,040 3,335,266 3,209,490 3,349,902 Water Transmission and Distribution 1,823,930 2,003,535 1,851,861 2,01 1,1 19 Sewer Main Maintenance 1,567,279 1,894,237 1,506,014 1,894,661 Wastewater Treatment Plant 8,557,036 8,704,711 7,938,414 7,712,706 Billing & Collections 1,083,862 1,196,000 1,149,030 1,179,951 Meter Operations 1,238,816 1,687,677 1,453,935 1,449,779 Interest Expense 591,823 667,809 667,809 667,809 Total Expenses Budget Gain / (Loss) Before Capital Capital Revenues/(Expenses) $ 4,361,105 $ 3,273,415 $ 6,238,390 $ 5,665,532 Intergovernmental (Grants) $ 243,631 $ 87,490 $ 87,490 $ 0 Gain/Loss Sale of Assets 50,326 0 0 0 Transfer from Replacement 90,016 0 0 0 Transfer from Impact Fee Fund 0 3,208,922 3,208,922 0 Other Expenses (24,752) (21,000) (9,772) (21,000) Principal Payment (1,190,000) (1,225,000) (1,225,000) (1,225,000) Capital Expenditures (4,112,191) (17,733,859) (17,653,275) (4,419,532) (4,942,970) (15,683,447) (15,591,635) (5,665,532) Budget Gain / (Loss) $ (581,865) (12,410,032) $ (9,353,245) $ 0 Total Budget $ 29,175,1 18 $ 45,438,415 $ 43,165,006 $ 30,901,000 110 City of Fayetteville, Arkansas 2011 Operating Budget Water & Sewer Fund (5400) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 ESTIMATED CHANGE IN NET ASSETS Beginning Total Net Assets Budget Gain / (Loss) Plus Gain Capital Expenditures Less: Depreciation Expense Plus: Capital Contribution Plus: Bond Principal Payment Ending Total Net Assets $ 301,428,839 $ 305,895,302 $ 305,895,302 $ 308,573,954 (581,865) (12,410,032) (9,353,245) 0 4,1 12,191 17,733,859 17,653,275 4,419,532 (9,842,327) (10,051,200) (10,055,300) (10,645,293) 9,588,464 3,208,922 3,208,922 0 1,190,000 1,225,000 1,225,000 1,225,000 $ 305,895,302 $ 305,601,851 $ 308,573,954 $ 303,573,193 NET ASSET ANALYSIS Net Investment in Capital Assets $ 286,934,835 $ 295,842,494 $ 295,757,810 $ 290,757,049 Restricted for Debt Service/Prepaids 8,392,741 2,180,000 2,180,000 2,180,000 Unrestricted 10,567,726 7,579,357 10,636,144 10,636,144 Ending Total Net Assets $ 305,895,302 $ 305,601,851 $ 308,573,954 $ 303,573,193 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) Water & Sewer Fund (5400) Actual Budgeted Estimated 2009 2010 2010 Finance and Internal Services Activity Billing & Collections Program (1810): Personnel Services $ Materials and Supplies Services and Charges Cost allocation Maintenance 740,975 $ 784,363 $ 48,380 73,500 382,813 421,337 (89,700) (89,700) 1 WA A Snn Budgeted 2011 753,608 $ 768,264 66,699 71,000 413,204 418,887 (89,700) (89,700) s'10 11 cnn 1,083,862 1,196,000 1,149,030 1,179,951 Total Finance and Internal Services Activity $ 1,196,000 $ 1,179,951 1,083,862 $ 1,149,030 $ Transportation, Parking, Utilities Activity Utilities Director Program (1800): Personnel Services $ 120,400 $ 126,818 $ 113,155 $ 126,912 Materials and Supplies 2,172 4,300 1,585 4,300 Services and Charges 3,823 31,992 5,106 31,992 Cost allocation 26,076 26,076 26,076 26,076 152,471 189,186 145,922 189,280 Meter Reading Program (1820): Personnel Services 702,442 769,596 694,546 762,605 Materials and Supplies 37,558 59,413 45,312 59,413 Services and Charges 9,334 28,950 11,782 21,450 Motorpool Charges 58,751 60,548 59,688 53,606 Cost allocation 78,528 78,528 78,528 78,528 Maintenance 4,930 7,657 4,092 6,476 891,543 1,004,692 893,948 982,078 Meter Maintenance & Backflow Prevention Program (1830): Personnel Services 295,390 347,156 250,471 345,651 Materials and Supplies 9,218 45,601 25,686 45,601 Services and Charges 5,279 12,725 5,590 12,725 Motorpool Charges 12,498 11,856 12,851 14,236 Cost allocation 24,888 24,888 24,888 24,888 Maintenance 0 800 542 600 347,273 443,026 320,028 443,701 Meter Operations Capital Program (1840): Materials and Supplies 2,355 40,670 40,670 24,000 Services and Charges 0 200,000 200,000 0 Maintenance 0 3,922 3,922 0 Capital 234,802 408,490 408,490 228,000 237,157 653,082 653,082 252,000 Ip City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) Water & Sewer Fund (5400) Actual Budgeted Estimated 2009 2010 2010 Water Purchased Program (3800): Services and Charges 5,449,060 5,449,060 Operations & Administration Program (4000): Personnel Services 785,892 Materials and Supplies 89,156 Services and Charges 1,371,572 Motorpool Charges 34,329 Cost allocation 883,152 Maintenance 56,939 Debt Service 24,752 Capital 0 3,245,792 Utilities Project Management Program (4020): Personnel Services 158,177 Materials and Supplies 696 Services and Charges 1,214 Motorpool Charges 1,216 Maintenance 1,555 162,858 Water Distribution Maintenance Program (4310): Personnel Services 648,586 Materials and Supplies 609,081 Services and Charges 77,042 Motorpool Charges 239,101 Cost allocation 74,688 Maintenance 1,875 1,650,373 Water Storage & Pump Maintenance Program (4330): Personnel Services 129,552 Materials and Supplies 21,055 Services and Charges 8,500 Motorpool Charges 4,026 Cost allocation 9,696 Maintenance 728 Budgeted 2011 6,500,000 6,159,400 6,500,000 798,368 786,405 811,198 145,359 95,980 146,984 1,399,099 1,350,451 1,404,763 27,729 24,982 20,741 883,152 883,152 883,152 81,559 68,520 83,064 21,000 9,772 21,000 57,000 57,000 0 3,413,266 3,276,262 3,370,902 255,949 174,973 249,712 10,388 7,395 10,388 7,850 7,268 10,095 2,848 2,848 6,966 3,100 2,600 3,100 280,135 195,084 280,261 697,007 665,997 725,487 665,387 665,387 680,966 110,551 39,032 96,751 239,062 235,592 216,127 74,688 74,688 74,688 3,000 1,796 3,000 1,789,695 1,682,492 1,797,019 145,861 128,152 146,121 39,969 20,658 39,969 16,414 9,063 16,414 0 0 0 9,696 9,696 9,696 173,557 213,840 169,369 214,100 113 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) Water & Sewer Fund (5400) Actual Budgeted Estimated 2009 2010 2010 Sewer Mains Maintenance Program (4410): Budgeted 2011 Personnel Services 900,956 1,017,257 838,684 1,000,233 Materials and Supplies 253,642 323,506 250,743 337,008 Services and Charges 47,292 125,954 53,686 116,454 Motorpool Charges 281,599 346,888 282,272 353,634 Cost allocation 77,832 77,832 77,832 77,832 Maintenance 5,958 2,800 2,797 9,500 Capital 30 1,000 1,000 1,000 1,567,309 1,895,237 1,507,014 1,895,661 WWTP Administration & SCADA Program (5100): Materials and Supplies 0 2,600 0 975 Services and Charges 1,052,975 1,082,814 1,021,750 980,828 Maintenance 0 391 0 391 1,052,975 1,085,805 1,021,750 982,194 WWTP East Side Operations Program (5110): Materials and Supplies 61,228 91,419 91,419 93,875 Services and Charges 3,415,107 3,355,635 3,244,355 3,202,984 Motorpool Charges 158,519 161,942 165,413 114,349 Cost allocation 47,821 47,820 47,820 47,820 Maintenance 4,632 8,757 3,189 8,265 Debt Service 0 8,903 0 8,903 3,687,307 3,674,476 3,552,196 3,476,196 WWTP West Side Operations Program (5120): Materials and Supplies 64,875 64,522 64,522 83,600 Services and Charges 2,358,605 2,365,975 2,044,550 1,877,610 Motorpool Charges 59,200 59,576 60,898 63,079 Cost allocation 47,549 47,544 47,544 47,544 Maintenance 2,580 6,331 1,504 6,331 2,532,809 2,543,948 2,219,018 2,078,164 WWTP Lab / IPP Program (5130): Services and Charges 424,122 418,803 407,830 459,731 424,122 418,803 407,830 459,731 WWTP Lift Station Maintenance Program (5140): Materials and Supplies 7,378 18,050 14,049 33,550 Services and Charges 796,262 814,420 574,802 672,944 Motorpool Charges 17,394 14,176 14,127 9,536 Maintenance 0 391 0 391 821,034 847,037 602,978 716,421 114 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) Water & Sewer Fund (5400) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Capital Water Mains Program (5600): Services and Charges 112,944 1,819,656 1,819,656 0 Capital 1,133,709 3,149,869 3,149,869 948,000 1,246,653 4,969,525 4,969,525 948,000 Capital Expense Program (5610): Capital 0 18,822 18,822 0 0 18,822 18,822 0 Water & Sewer Connections Program (5620): Personnel Services 127,123 184,040 103,456 170,559 Materials and Supplies 43,123 85,870 85,870 85,870 Services and Charges 2,243 18,000 18,000 18,000 Motorpool Charges 29,484 23,438 23,438 23,515 Cost allocation 13,488 13,488 13,488 13,488 Maintenance 277 100 100 100 215,738 324,936 244,352 311,532 Water Capital 2009 Bonds Program (5640): Services and Charges 207,151 263,306 263,306 0 Capital 1,339,547 1,939,995 1,939,995 0 1,546,698 2,203,301 2,203,301 0 Sewer Mains Construction Program (5700): Services and Charges 256,990 1,840,292 1,840,292 0 Capital 451,386 3,697,938 3,697,938 1,550,000 708,376 5,538,230 5,538,230 1,550,000 Sewer Capital 2009 Bonds Program (5740): Capital 0 3,750,000 3,750,000 0 0 3,750,000 3,750,000 0 Wastewater Treatment Plant Capital Program (5800): Materials and Supplies (60) 29,353 29,353 0 Services and Charges 344 77,000 77,000 0 Maintenance 38,505 28,289 28,289 0 Capital 157,539 457,922 457,922 1,381,000 196,328 592,564 592,564 1,381,000 Debt Service Program (6800): Debt Service 1,781,823 1,892,809 1,892,809 1,892,809 1,781,823 1,892,809 1,892,809 1,892,809 Total Transportation, Parking, Utilities Activity$ 28,091,256 $ 44,242,415 $ 42,015,976 $ 29,721,049 Total Fund $ 29,175,1 18 $ 45,438,415 $ 43,165,006 $ 30,901,000 115 (Page Left Blank Intentionally) Ir Solid Waste Fund (5500) The Solid Waste Fund is responsible for the operation of the City's solid waste collection and disposal, transfer station, recycling program, and composting program. Revenues for the fund are obtained from fees levied for trash collection, recycling revenue, and container sales or leases. During the end of 2009, the operation of the transfer station, which had previously been contracted out, was brought in house. This budget reflects changes needed to continue that operation at the City. After capital expenditures, the fund will have a loss of $563,000. However, there are more than sufficient reserves to accommodate the expenditures. Solid Waste Fund Revenues For 2011, the Solid Waste Fund sources of funds are budgeted at $9,208,300. Solid Waste fees make up the largest source of revenue (79.8%). $7,345,900 Solid Waste F, 79.8% Sources of Funds for 2011 $9,208,300 $82,300 Franchise Fees 0.9% $387,300 Recycling 4.2% $472,400 Commercial Drop Box 5.1% $563,000 Use of Fund Balance 6.1% $108,000 Interest 1.2% $241,100 —Transfer Station 2.6% $8,300 Other 0.1% WA Solid Waste Fees: Solid Waste Fee revenue has increased approximately 4.8% (with 2007, 2008, and 2009 relatively flat) annually from 2000 to 2009. The 2011 revenues are projected to be flat over estimated 2010. Solid Waste Fees $8.00 $7.00 $6.00 $5.00 $4.00 $3.00 $2.00 $1.00 00 01 02 03 04 05 06 07 08 09 Est. 10 Proj.11 Year Solid Waste Fund Expenses Expenses for the Solid Waste Fund are budgeted at $9,208,300 for 2011. The commercial collections program and related activity make up the largest segment of the budget. Operations & Capital 3.9% Compose 7.9% Uses of Funds for 2011 $9,208,300 15.5% Iranster Station 5.4% 9.3% Commercial Collections Collections 6% III City of Fayetteville, Arkansas 201 1 Operating Budget Solid Waste Fund (5500) Actual Budgeted 2009 2010 Revenues: Estimated Budgeted 2010 2011 Franchise Fees $ 77,892 $ 91,100 $ 82,300 $ 82,300 Solid Waste Fees 7,422,847 7,330,500 7,345,800 7,345,900 Recycling Revenue 353,685 310,000 587,000 387,300 Commercial Drop Box 578,767 558,200 465,000 472,400 Transfer Station 60,998 36,000 241,000 241,100 Other 151,808 12,685 627,720 8,300 Interest Income 134,147 172,600 144,000 108,000 Total Revenues 8,780,144 8,511,085 9,492,820 8,645,300 Expenses: Operations & Administration 1,621,267 1,777,932 1,680,634 1,657,449 Commercial Collections 2,016,619 2,229,614 2,001,073 2,159,405 Residential Collections 1,551,027 1,523,144 1,400,775 1,524,753 Commercial Drop Box Collections 486,039 551,811 527,925 494,413 Transfer Station 357,674 697,669 645,346 853,048 Recycling 1,406,996 1,429,266 1,400,078 1,425,138 Composting 658,085 686,869 653,547 731,094 Total Expenses 8,097,707 8,896,305 8,309,378 8,845,300 Budget Gain / (Loss) Before Capital $ 682,437 $ (385,220) $ 1,183,442 $ (200,000) Capital Revenues / (Expenses): Intergovernmental (Grants) 20,435 51,815 51,815 0 Transfer from Replacement 35,721 0 0 0 Capital Expenditures (50,409) (1,365,493) (1,365,493) (363,000) Transfer to Shop 0 (238,700) (238,700) 0 Total Expenses 5,747 (1,552,378) (1,552,378) (363,000) Budget Gain / (Loss) $ 688,184 $ (1,937,598) $ (368,936) $ (563,000) Total Budget $ 8,148,1 16 $ 10,500,498 $ 9,913,571 $ 9,208,300 City of Fayetteville, Arkansas 201 1 Operating Budget Solid Waste Fund (5500) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 ESTIMATED CHANGE IN NET ASSETS Beginning Total Net Assets $ 9,501,396 $ 10,074,138 $ 10,074,138 $ 10,879,621 Budget Gain / (Loss) 688,184 (1,937,598) (368,936) (563,000) Plus Gain Capital Expenditures 50,409 1,365,493 1,365,493 363,000 Less: Depreciation Expense (165,851) (191,074) (191,074) (320,637) Ending Total Net Assets $ 10,074,138 $ 9,310,959 $ 10,879,621 $ 10,358,984 NET ASSET ANALYSIS Net Investment in Capital Assets $ 1,966,258 $ 3,140,677 $ 3,140,677 $ 3,183,040 Restricted for Debt Service/Prepaids 1,754 1,754 1,754 1,754 Unrestricted 8,106,126 6,168,528 7,737,190 7,174,190 Ending Total Net Assets $ 10,074,138 $ 9,310,959 $ 10,879,621 $ 10,358,984 120 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) Solid Waste Fund (5500) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Transportation, Parking, Utilities Activity Operations & Administration Program (5000): Personnel Services $ 569,534 $ 545,607 $ 529,126 $ 502,886 Materials and Supplies 55,251 44,137 33,836 47,265 Services and Charges 535,878 742,150 691,699 640,692 Motorpool Charges 5,596 2,219 2,219 2,634 Cost allocation 413,820 410,796 410,796 410,796 Maintenance 41,188 32,823 12,958 52,976 Capital 0 116,128 116,128 0 Operating Transfers 0 184,700 184,700 0 1,621,267 2,078,560 1,981,462 1,657,249 Commercial Collections Program (5010): Personnel Services 615,303 691,977 580,495 628,236 Materials and Supplies 179,208 322,897 240,568 344,381 Services and Charges 670,847 665,028 627,000 643,096 Motorpool Charges 483,448 480,708 484,806 474,688 Cost allocation 67,068 67,404 67,404 67,404 Maintenance 745 1,600 800 1,600 2,016,619 2,229,614 2,001,073 2,159,405 Residential Collections Program (5020): Personnel Services 581,164 600,677 524,229 570,717 Materials and Supplies 101,395 150,211 142,000 150,450 Services and Charges 320,537 341,670 326,384 327,482 Motorpool Charges 499,387 380,317 359,294 425,201 Cost allocation 47,868 47,868 47,868 47,868 Maintenance 676 2,401 1,000 3,035 1,551,027 1,523,144 1,400,775 1,524,753 Commercial Drop Box Collections Program (5030): Personnel Services 135,028 163,912 148,836 144,369 Materials and Supplies 19,838 63,801 61,451 63,963 Services and Charges 228,198 187,954 186,454 165,534 Motorpool Charges 93,320 124,584 119,624 110,487 Cost allocation 9,060 9,060 9,060 9,060 Maintenance 595 2,500 2,500 1,000 Capital 0 186,000 186,000 112,000 121 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) Solid Waste Fund (5500) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Transfer Station Program (5040): Personnel Services 6,642 58,546 20,411 136,955 Materials and Supplies 6,786 15,000 14,000 16,250 Services and Charges 323,179 577,220 577,220 628,358 Motorpool Charges 0 24,279 24,491 41,861 Cost allocation 0 3,024 3,024 3,024 Maintenance 21,067 19,600 6,200 26,600 Capital 9,242 0 0 0 366,916 697,669 645,346 853,048 Recycling Program (5060): Personnel Services 691,427 710,344 712,632 746,577 Materials and Supplies 88,197 149,050 124,875 133,055 Services and Charges 60,549 46,160 44,160 57,875 Motorpool Charges 469,014 427,494 424,943 390,413 Cost allocation 87,732 87,732 87,732 87,732 Maintenance 10,077 8,486 5,736 9,486 Capital 41,167 807,865 807,865 0 1,448,163 2,237,131 2,207,943 1,425,138 Composting Program (5070): Personnel Services 382,543 380,307 348,875 401,645 Materials and Supplies 31,070 51,867 51,770 62,371 Services and Charges 1,369 3,083 3,083 100 Motorpool Charges 212,741 218,172 216,379 236,538 Cost allocation 29,940 29,940 29,940 29,940 Maintenance 422 3,500 3,500 500 Capital 0 255,500 255,500 251,000 Operating Transfers 0 54,000 54,000 0 658,085 996,369 963,047 982,094 Total Transportation, Parking, Utilities Activity$ 8,148,1 16 $ 10,500,298 $ 9,913,571 $ 9,208,100 Total Fund $ 8,148,116 $ 10,500,298 $ 9,913,571 $ 9,208,100 122 Airport Fund (5550) The Airport Fund provides for the operation and maintenance of the City's municipal airport, Drake Field. The Airport Fund's revenue is generated from rents and leases. In 2011, the Airport Fund is projected to use reserves of $46,200 before depreciation. Airport Fund Revenues For 2011, the Airport Fund sources of funds are budgeted at $770,800. Rents and Leases make up the largest source of revenue (73.1%). Sources of Funds for 2011 $770,800 $563,400 Rents and Leases 73. $24,200 -s Tax on Fuel 3.1% $46,200 Use of Fund Balance 6.0% $19,100 Interest Income & Other n v.a..v... uel 15.3% 123 This chart shows all of the Airport Fund's operating revenues by type. Primary revenues are comprised of Rents and Leases. During the fourth quarter of 2001, the City took over the Fixed Based Operator (FBO) functions and sold aviation fuel as it became a General Aviation airport. The selling of fuel continued until the last part of 2005 when the City contracted the operation of the FBO to an external company. Currently the Airport Fund's major source of revenue is through the rental of corporate and private T -Hangars and rental of the airport terminal building to the U.S. Post Office, a florist, and a caterer. Airport Fund Total Operating Revenues $1,500 $1,000 O $500 00 01 02 03 04 05 06 07 08 09 Est. 10 Proj.11 ■Rents & Leases ■Aviation Fuel O Other ❑Airline/Parking Fees O Sales Tax on Fuel 124 Revenues: Sales Tax - County Sales Tax - City Rents & Leases Aviation Fuel Other Interest Income Total Revenues Expenses: Airport Administration Airport Maintenance Airport Capital Expense General Fund Loan Interest General Fund Loan Principal Total Expenses City of Fayetteville, Arkansas 201 1 Operating Budget Airport Fund (5550) Actual Budgeted 2009 2010 $ 565 $ 11,800 $ 278 15,700 575,479 575,700 116,890 124,900 5,328 6,054 Estimated 2010 11,700 $ 12,800 563,060 118,000 13,000 Budgeted 2011 11,500 12,700 563,400 117,900 7,100 717,153 755,354 736,360 724,600 385,803 499,839 483,949 512,593 240,364 227,605 203,390 204,073 132,630 39,592 39,592 0 32,667 30,334 30,334 16,800 46,667 46,667 46,667 37,334 838,131 844,037 803,932 770,800 Budget Gain / (Loss) Before Capital $ 1w,/O) 4 (00,OO)) p 1O1,O/U 4 O,wu1 Capital Revenues / (Expenses): Intergovernmental (Grants) Gain/Loss Sale of Assets Capital Expenditures Total Expenses Budget Gain / (Loss) $ Total Budget $ 899,832 3,092,470 3,092,470 0 350,870 0 0 0 383,483 (509,574) (509,574) 125 City of Fayetteville, Arkansas 201 1 Operating Budget Airport Fund (5550) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 ESTIMATED CHANGE IN NET ASSETS Beginning Total Net Assets $ 13,998,254 $ 13,643,074 $ 13,643,074 $ 15,276,504 Budget Gain / (Loss) 262,505 (598,257) (577,146) (46,200) Plus Gain Capital Expenditures 867,219 3,602,044 3,602,044 0 Less: Depreciation Expense (1,531,571) (1,438,135) (1,438,135) (1,783,732) Plus: Principal Payment 46,667 46,667 46,667 37,334 Ending Total Net Assets $ 13,643,074 $ 15,255,393 $ 15,276,504 $ 13,483,906 NET ASSET ANALYSIS Net Investment in Capital Assets $ 13,254,614 $ 15,465,190 $ 15,465,190 $ 13,718,792 Restricted for Debt Service/Prepaids 10,721 10,721 10,721 10,721 *Unrestricted 377,739 (220,518) (199,407) (245,607) Ending Total Net Assets $ 13,643,074 $ 15,255,393 $ 15,276,504 $ 13,483,906 * This is due to a long term interfund loan from the General Fund recorded as a liability but not deducted from net investments in capital assets. 126 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) Airport Fund (5550) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Transportation, Parking, Utilities Activity Airport Administration Program (3940): Personnel Services $ 171,346 $ 226,115 $ 225,248 $ 226,180 Materials and Supplies 72,061 80,197 62,597 79,100 Services and Charges 132,142 182,635 185,498 196,742 Motorpool Charges 1,424 2,943 2,657 2,656 Cost allocation 8,830 7,915 7,915 7,915 Maintenance 0 34 34 0 Debt Service 79,334 77,001 77,001 54,134 465,137 576,840 560,950 566,727 Airport Maintenance Program (3950): Personnel Services 153,597 135,002 125,102 99,769 Materials and Supplies 10,322 13,040 12,327 14,451 Services and Charges 6,264 8,170 4,500 7,580 Motorpool Charges 15,616 17,567 17,572 27,150 Maintenance 54,565 53,826 43,889 55,123 240,364 227,605 203,390 204,073 Airport Capital Expense Program (3960): Materials and Supplies 3,845 0 0 0 Services and Charges 9,735 8,120 8,120 0 Maintenance 119,050 31,472 31,472 0 Capital 867,219 3,602,044 3,602,044 0 999,849 3,641,636 3,641,636 0 Total Transportation, Parking, Utilities Activity$ 1,705,350 $ 4,446,081 $ 4,405,976 $ 770,800 Total Fund $ 1,705,350 $ 4,446,081 $ 4,405,976 $ 770,800 127 (Page Left Blank Intentionally) Town Center and Parking Facility Fund (5600) The Town Center and Parking Facility Fund accounts for the Town Center Building and the associated special obligation debt. Budgeted revenues and expenditures are balanced for 2011 on a cash basis. 129 City of Fayetteville, Arkansas 201 1 Operating Budget Town Center Fund (5600) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Revenues: Contribution from Advertising/Promotion $ 673,515 $ 693,494 $ 698,528 $ 702,600 Interest Income 104 50 400 100 Total Revenues 673,619 693,544 698,928 702,700 Expenses: Audit Expense 500 600 600 600 Paying Agent Fees 18,941 18,941 18,948 18,941 Town Center Expense 1,947 2,000 1,950 1,971 Interest Expense 136,717 117,003 122,430 106,188 Principal Payment 540,000 555,000 555,000 575,000 Total Expenses 698,105 693,544 698,928 702,700 Budget Gain / (Loss) $ (24,486) $ 0 $ 0 $ 0 Total Budget $ 698,105 $ 693,544 $ 698,928 $ 702,700 ESTIMATED CHANGE IN NET ASSETS Beginning Total Net Assets $ 2,742,730 $ 2,890,484 $ 2,890,484 $ 3,077,724 Budget Gain / (Loss) (24,486) 0 0 0 Less: Depreciation Expense (367,760) (367,760) (367,760) (367,760) Plus: Principal Payment 540,000 555,000 555,000 575,000 Ending Total Net Assets $ 2,890,484 $ 3,077,724 $ 3,077,724 $ 3,284,964 NET ASSET ANALYSIS Net Investment in Capital Assets $ 2,698,103 $ 2,885,343 $ 2,885,343 $ 3,092,583 Restricted for Debt Service/Prepaids 139,281 139,281 139,281 139,281 Unrestricted 53,100 53,100 53,100 53,100 Ending Total Net Assets $ 2,890,484 $ 3,077,724 $ 3,077,724 $ 3,284,964 130 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) Town Center Fund (5600) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Citywide Activity Town Center Expense Program (9600): Services and Charges $ 2,447 $ 2,600 $ 2,550 $ 2,571 Debt Service 695,658 690,944 696,378 700,129 698,105 693,544 698,928 702,700 Total Citywide $ 698,105 $ 693,544 $ 698,928 $ 702,700 Total Fund $ 698,105 $ 693,544 $ 698,928 $ 702,700 131 (Page Left Blank Intentionally) 132 TRUST FUNDS Pension trust funds are used to account for assets held by the City in a trustee capacity or as an agent for individuals, private organizations or other governments. POLICE PENSION (6800) - This fund is used to account for the accumulation of resources for the pension benefit payments to qualified police personnel. FIRE PENSION (6810) - This fund is used to account for the accumulation of resources for the pension benefit payments to qualified fire personnel. Police Pension Fund (6800) The Police Pension Fund accounts for the accumulation of resources for the pension benefit payments to qualified police personnel. Operations of this fund are controlled by the Police Pension Board. Revenues include insurance premium tax distributions, a special City property tax, and special fees and forfeitures. 133 Additions: City of Fayetteville, Arkansas 201 1 Operating Budget Police Pension Fund (6800) Actual Budgeted 2009 2010 Property Taxes $ 485,345 $ 482,640 $ State Insurance Turnback 283,979 297,700 Fines & Forfeitures 123,654 124,000 Investment Earnings 188,756 180,160 Gain/Loss on Sale of Investments 153,193 0 Gain/Loss in Fair Value of Investments 762,433 0 15 490 0 Estimated 2010 483,100 $ 281,500 130,400 190,650 229,200 0 A 600 Budgeted 2011 0 II , Total Additions 2,012,850 1,084,500 1,319,450 1,063,800 Deductions: Materials and Supplies 84 134 127 134 Audit Expense 3,500 3,500 3,500 3,500 Professional Services 0 0 0 3,000 Bank Service Charges 182 210 100 210 Benefit Payments 1,694,637 1,685,956 1,635,103 1,685,956 Total Deductions 1,698,403 1,689,800 1,638,830 1,692,800 Change in Net Assets $ 314,447 $ (605,300) $ (319,380) $ (629,000) ESTIMATED CHANGE IN NET ASSETS Beginning Net Assets $ 8,046,356 $ 8,360,803 $ 8,360,803 $ 8,041,423 Change in Net Assets 314,447 (605,300) (319,380) (629,000) Ending Net Assets $ 8,360,803 $ 7,755,503 $ 8,041,423 $ 7,412,423 Total Budget $ 1,698,403 $ 1,689,800 $ 1,638,830 $ 1,692,800 134 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) Police Pension Fund (6800) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Citywide Activity Police Pension Expense Program (9800): Materials and Supplies $ 84 $ 134 $ 127 $ 134 Services and Charges 1,698,319 1,689,666 1,638,703 1,692,666 Total Citywide $ 1,698,403 $ 1,689,800 $ 1,638,830 $ 1,692,800 Total Fund $ 1,698,403 $ 1,689,800 $ 1,638,830 $ 1,692,800 135 (Page Left Blank Intentionally) 136 Fire Pension Fund (6810) The Fire Pension Fund accounts for the accumulation of resources for the pension benefit payments to qualified fire personnel. Operations of this fund are controlled by the Fire Pension Board. Revenues include the proceeds of a special City property tax and insurance premium tax distributions from the State. 137 Additions: City of Fayetteville, Arkansas 201 1 Operating Budget Fire Pension Fund (6810) Actual Budgeted 2009 2010 Property Taxes $ 485,345 $ 482,640 $ State Insurance Turnback 149,903 149,900 Investment Earnings 125,881 120,360 Gain/Loss on Sale of Investments 84,355 0 Gain/Loss in Fair Value of Investments 583,853 0 Estimated 2010 483,100 $ 143,629 124,130 235,900 0 1 00 Budgeted 2011 0 er , Total Budget $ 1,465,401 $ 1,477,500 $ 1,461,864 $ 1,480,400 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) Fire Pension Fund (6810) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Citywide Activity Fire Pension Expense Program (9810): Materials and Supplies $ 41 $ 50 $ 50 $ 50 Services and Charges 1,465,360 1,477,450 1,461,814 1,480,350 1,465,401 1,477,500 1,461,864 1,480,400 Total Citywide $ 1,465,401 $ 1,477,500 $ 1,461,864 $ 1,480,400 Total Fund $ 1,465,401 $ 1,477,500 $ 1,461,864 $ 1,480,400 139 (Page Left Blank Intentionally) 140 INTERNAL SERVICE FUNDS Internal Service funds are established to finance and account for services and commodities furnished by a designated department to other departments of the City, on a cost reimbursement basis. SHOP (9700) - This fund is responsible for the management of the City's fleet. Shop Fund (9700) 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. Increases in 2011 operational costs can be attributed to additional parts and supply purchases, fuel expense, insurance, and contract services for repairs that cannot be performed by staff. These operational increases are a result of fleet expansions and increased equipment usage. On a cash basis, expenditures will exceed revenues after capital for 2011. The shortfall will be covered by cash reserves which were accumulated in the prior periods for this purpose. Shop Fund Revenues Shop Charges (Replacement Charges, Motorpool Charges, Shop Overhead Charges, and Fuel Charges) as a whole make up 98% of total Shop Fund revenue and are budgeted in 2011 at $6,625,800. Replacement Charges ($2,843,700) is the amount Fleet Operations collects to purchase replacement vehicles and equipment. Replacement charges for General Fund vehicles were waived in 2010 to reduce expenses due to the economy. However, necessary replacement charges were put back in the General Fund Budget for 2011. Motorpool Charges ($1,473,000) and Shop Overhead Charges ($553,800) are the monthly fees user divisions pay to the Shop Fund for the on -going maintenance that is provided for the life of the vehicles and equipment. Fuel Charges ($1,611,900) is the revenue received from charging out the cost of gasoline to the user divisions. Shop Charges $7.00 0 $6.00 $5.00 $4.00 $3.00 $2.00 $1.00 $6.63 $6.13 $6.07 $5.47 $5.58 $5.53 $4.69 $4.84 $4.29 $3.78 $3.90 $3.57 00 01 02 03 04 05 06 07 08 09 Est. 10 Proj. 11 Year 141 City of Fayetteville, Arkansas 201 1 Operating Budget Shop Fund (9700) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Revenues: Maintenance Charges $ 145,640 $ 123,000 $ 38,400 $ 38,400 Fuel Charges 989,311 1,641,000 1,115,995 1,611,900 Replacement Charges 2,949,128 2,438,800 2,352,089 2,843,700 Motor Pool Charges 1,359,615 1,413,200 1,468,150 1,473,000 Shop Overhead Charges 51 1,432 443,200 440,598 553,800 Shop Overhead Insurance 114,930 1 1 1,800 110,507 105,000 Shop Rental Pool Revenue 45,996 49,000 14,700 14,700 Other 27,024 0 16,200 0 Interest Income 118,860 140,000 121,400 98,400 Total Revenues 6,261,936 6,360,000 5,678,039 6,738,900 Expenses: Vehicle Maintenance 2,773,847 2,947,223 2,569,644 2,981,500 Gasoline/Diesel Expense 947,133 1,597,375 1,087,000 1,557,400 Total Expenses 3,720,980 4,544,598 3,656,644 4,538,900 Budget Gain / (Loss) Before Capital $ 2,540,956 $ 1,815,402 $ 2,021,395 $ 2,200,000 Capital Revenues / (Expenses): Gain/Loss Sale of Assets 90,392 1,763 48,500 0 Transfer from General 9,194 0 0 0 Transfer from Off -Street Parking 0 13,888 13,888 0 Transfer from Parks Development 2,026 0 0 0 Transfer from Replacement 2,720 2,793 2,793 0 Transfer from Sales Tax Capital 26,653 0 0 0 Transfer from Solid Waste 0 238,700 238,700 0 Capital Expenditures (2,251,353) (1,755,404) (1,755,404) (2,701,000) Transfer to WWT Improvement Capital (7,427) 0 0 0 Total Expenses (2,127,795) (1,498,260) (1,451,523) (2,701,000) Budget Gain / (Loss) Total Budget 142 City of Fayetteville, Arkansas 201 1 Operating Budget Shop Fund (9700) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 ESTIMATED CHANGE IN NET ASSETS Beginning Total Net Assets $ 16,980,354 $ 17,173,542 $ 17,173,542 $ 16,878,721 Budget Gain / (Loss) 413,161 317,142 569,872 (501,000) Plus Gain Capital Expenditures 2,251,353 1,755,404 1,755,404 2,701,000 Less: Depreciation Expense (2,471,326) (2,585,924) (2,620,097) (2,833,243) Ending Total Net Assets $ 17,173,542 $ 16,660,164 $ 16,878,721 $ 16,245,478 NET ASSET ANALYSIS Net Investment in Capital Assets $ 10,718,378 $ 9,887,858 $ 9,853,685 $ 9,721,442 Restricted for Prepaids 78,682 78,682 78,682 78,682 Unrestricted 6,376,482 6,693,624 6,946,354 6,445,354 Ending Total Net Assets $ 17,173,542 $ 16,660,164 $ 16,878,721 $ 16,245,478 143 City of Fayetteville, Arkansas 201 1 Operating Budget (Category Summary) Shop Fund (9700) Actual Budgeted Estimated Budgeted 2009 2010 2010 2011 Finance and Internal Services Activity Vehicle Maintenance Program (1910): Personnel Services $ 1,085,433 $ 1,123,022 $ 1,061,666 $ 1,180,187 Materials and Supplies 1,744,61 1 2,475,456 1,765,973 2,422,468 Services and Charges 449,504 490,518 399,963 494,121 Motorpool Charges 92,601 84,456 66,722 67,866 Cost allocation 318,403 318,468 318,468 318,468 Maintenance 29,652 43,954 43,454 55,790 Contingency/Savings 0 8,326 0 0 3,720,204 4,544,200 3,656,246 4,538,900 Capital Expense Program (1920): Services and Charges 776 398 398 0 Capital 2,251,353 1,755,404 1,755,404 2,701,000 Operating Transfers 7,427 0 0 0 2,259,556 1,755,802 1,755,802 2,701,000 Total Finance and Internal Services Activity $ 5,979,760 $ 6,300,002 $ 5,412,048 $ 7,239,900 Total Fund $ 5,979,760 $ 6,300,002 $ 5,412,048 $ 7,239,900 144 PERSONNEL SUMMARY City of Fayetteville, Arkansas Personnel Summary Full Time Equivalent Basis Budgeted Budgeted Budgeted 2011 Activity 2009 2010 Active Frozen Total General Government 42.00 41.50 40.50 1.00 41.50 Finance & Internal Services 70.25 70.25 65.75 4.00 69.75 Police 171.63 171.63 163.50 8.10 171.60 Fire 114.00 114.00 111.50 2.50 114.00 Community Planning & Engineering 72.30 70.30 64.80 5.50 70.30 Transportation, Parking & Utilities* 232.00 234.50 233.50 1.00 234.50 Parks & Recreation 54.35 54.35 52.35 2.00 54.35 Total 756.53 756.53 731.90 24.10 756.00 * NOTE: City Council position approvals during 2010: June 1, 2.5 full time Parking Enforcement Officers in the Parking and Telecommunications Division. Full -Time Equivalent by Status 800.00 700.00 600.00 500.00 400.00 300.00 200.00 100.00 2009 2010 2011 ■ Active ■ Frozen/Held 145 City of Fayetteville, Arkansas Personnel Variation Summary (2011) Fund / Division Deletions General Fund Human Resources 0.50 Intern I 1 Police 0.03 Park Patrol 2 0.53 Net Deletions NOTES TO THE PERSONNEL VARIATION SUMMARY 1. One Intern, funded out of the General Fund, is being reduced from the Human Resources Division as a housecleaning measure. This position has been vacant since 2007. 2. One Park Patrol, funded out of the General Fund, is being reduced from the Police Department as a housecleaning measure. This position has been vacant since 2005. 146 City of Fayetteville, Arkansas Personnel Summary Personnel History (2001-2011) This budget does not include any new positions for 2011. Below is a history of total positions by activity from 2001-2011. The 2011 Adopted Budget reduces 0.53 positions. The Human Resources Intern has not been filled since 2007 and the 0.03 Park Patrol has not been filled since 2005. Personnel History (2001-2011) 800.00 700.00 600.00 500.00 400.00 300.00 200.00 100.00 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 Prior Year Change 27.10 0.25 13.75 27.50 41.00 8.00 17.50 - 3.00 - (0.53) Total 645.5 645.7 659.5 687.0 728.0 736.0 753.5 753.5 756.5 756.5 756.0 ■ General Government 44.60 44.35 43.65 43.65 43.40 41.40 42.00 41.40 42.00 41.50 41.50 • Finance & Internal Services 57.75 57.25 59.75 62.50 69.75 69.75 70.25 70.25 70.25 70.25 69.75 ■Police 153.6 153.6 154.6 157.6 166.6 169.6 171.6 171.6 171.6 171.6 171.6 ■ Fire 89.00 89.00 89.00 101.0 104.0 109.0 114.0 114.0 114.0 114.0 114.0 ❑ Community Planning & Internal 61.05 60.55 65.05 64.80 69.80 71.80 73.30 73.30 72.30 70.30 70.30 Consulting ❑Transportation, Parking & Utilities 191.1 191.6 200.6 209.6 224.6 222.6 229.0 229.6 232.0 234.5 234.5 ■ Parks & Recreation 48.35 49.35 46.85 47.85 49.85 51.85 53.35 53.35 54.35 54.35 54.35 147 City of Fayetteville, Arkansas Personnel Summary Full Time Equivalent by Activity and Fund Full Time Equivalent Basis by Activity (756.00 FTE's) 69.75 Finance & Interna Services 9.2% 41.50 General Government 5.5% 54.35 Parks & Recreation. 7.2% 18.50 Shop Fund 2.4% 6.00 Airport Fund 0.8% 171.60 Transportation, Parking & Utilities 31.0% Full Time Equivalent Basis by Fund (756.00 FTE's) 470.55 General Fund 62.2% 57.00 Solid Waste Fund 7.5% 93.50 Water & Sewer Fund 12.4% 4.00 Drug Law Enforcement Fund 0.5% 114.00 Fire 15.1% 70.30 ommunity Planning & Engineering 9.3% 68.50 Street Fund 9.1% 6.00 Parking Fund 0.8% 4.55 Community Development Fund 27.40 0.6% Parks Development Fund 3.6% City of Fayetteville, Arkansas Personnel Summary by Activity & Division Budgeted 2011 Budgeted Budgeted Activity / Division / Title 2009 2010 Active Frozen Total GENERAL GOVERNMENT ACTIVITY: Mayor's Administration Division 2.00 2.00 2.00 0.00 2.00 Chief of Staff Division 1.25 1.25 1.25 0.00 1.25 Sustainability Program Division 1.00 1.00 1.00 0.00 1.00 City Attorney Division 3.50 3.00 3.00 0.00 3.00 Communications & Marketing Division 3.00 3.00 3.00 0.00 3.00 Government Channel Division 4.25 4.25 4.25 0.00 4.25 Internal Audit Division 1.00 1.00 1.00 0.00 1.00 City Clerk/Treasurer Division 5.50 5.50 5.50 0.00 5.50 City Prosecutor Division 9.00 9.00 9.00 0.00 9.00 Fayetteville District Court Division 11.50 11.50 10.50 1.00 11.50 Total General Government Personnel 42.00 41.50 40.50 1.00 41.50 FINANCE AND INTERNAL SERVICES ACTIVITY: Finance Director Division Billing & Collections Division Human Resources Division Accounting & Audit Division Budget & Research Division Building Maintenance Division Purchasing Division Information Technology Division _ Total Finance and Internal Services Personnel 70.25 70.25 65.75 4.00 69.75 POLICE ACTIVITY: Central Dispatch Division Police Division Total Police Personnel FIRE ACTIVITY: Fire Division Total Fire Personnel 1.25 1.25 1.25 0.00 1.25 17.00 17.00 17.00 0.00 17.00 5.50 5.50 4.00 1.00 5.00 11.50 11.50 11.00 0.50 11.50 4.00 4.00 3.00 1.00 4.00 14.50 14.50 14.00 0.50 14.50 3.50 3.50 3.50 0.00 3.50 13.00 13.00 12.00 1.00 13.00 24.00 24.00 23.00 1.00 24.00 147.63 147.63 140.50 7.10 147.60 171.65 171.65 165.JU 25.1U 1/1.60 I f[ IIIIIi f[ ITIII.Tilli f! rnIL 114.00 114.00 111.50 2.50 114.00 149 City of Fayetteville, Arkansas Personnel Summary by Activity & Division Budgeted 2011 Budgeted Budgeted Activity / Division / Title 2009 2010 Active Frozen Total COMMUNITY PLANNING & ENGINEERING ACTIVITY: Development Services Division 2.00 2.00 2.00 0.00 2.00 City Planning Division 9.00 8.00 6.00 2.00 8.00 Strategic Planning & Internal Consulting Division 3.00 3.00 3.00 0.00 3.00 Engineering Division 22.00 21.00 20.00 1.00 21.00 Building Safety Division 10.00 10.00 7.50 2.50 10.00 Community Services Division 10.50 10.50 10.50 0.00 10.50 Animal Services Division 15.80 15.80 15.80 0.00 15.80 Total Community Planning & Engineering Personnel 72.30 70.30 64.80 5.50 70.30 TRANSPORTATION, PARKING & UTILITIES ACTIVITY: Parking & Telecommunications Division 6.50 8.00 8.00 0.00 8.00 Transportation Services Division 68.50 68.50 68.50 0.00 68.50 Utilities Director Division 4.50 5.50 5.50 0.00 5.50 Water & Sewer Maintenance Division 72.00 71.00 71.00 0.00 71.00 Solid Waste & Recycling Division 56.00 57.00 57.00 0.00 57.00 Fleet Operations Division 18.50 18.50 18.50 0.00 18.50 Aviation Division: 6.00 6.00 5.00 1.00 6.00 Total Transportation, Parking & Utilities Personnel 232.00 234.50 233.50 1.00 234.50 PARKS & RECREATION ACTIVITY: Parks & Recreation Division 54.35 54.35 52.35 2.00 54.35 Total Parks & Recreation Personnel 54.35 54.35 52.35 2.00 54.35 Total Personnel by Activity 756.53 756.53 731.90 24.10 756.00 150 City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2011 Budgeted Budgeted Activity / Division / Title 2009 2010 Active Frozen Total GENERAL GOVERNMENT ACTIVITY: Mayor's Administration Division: Mayor 1.00 1.00 1.00 0.00 1.00 Mayor's Office Administrator 1.00 1.00 1.00 0.00 1.00 2.00 2.00 2.00 0.00 2.00 Chief of Staff Division: Chief of Staff 1.00 1.00 1.00 0.00 1.00 Administrative Assistant - Mayor's Office 0.25 0.25 0.25 0.00 0.25 1.25 1.25 1.25 0.00 1.25 Sustainability Program Division: Sustainability Coordinator 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 1.00 City Attorney Division: City Attorney 1.00 1.00 1.00 0.00 1.00 Assistant City Attorney 1.00 1.00 1.00 0.00 1.00 Senior Secretary - City Attorney 1.00 1.00 1.00 0.00 1.00 Law Clerk 0.50 0.00 0.00 0.00 0.00 3.50 3.00 3.00 0.00 3.00 Communications & Marketing Division: Communications & Marketing Director 1.00 1.00 1.00 0.00 1.00 Community Outreach Coordinator 1.00 1.00 1.00 0.00 1.00 Administrative Assistant - Mayor's Office 1.00 1.00 1.00 0.00 1.00 3.00 3.00 3.00 0.00 3.00 Government Channel Division: Government Channel Manager 1.00 1.00 1.00 0.00 1.00 Associate Producer 1.10 1.00 1.00 0.00 1.00 Production Technician 1.00 1.00 1.00 0.00 1.00 Production Specialist 1.15 1.25 1.25 0.00 1.25 4.25 4.25 4.25 0.00 4.25 Internal Audit Division: Internal Auditor 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 1.00 151 City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2011 Budgeted Budgeted Activity / Division / Title 2009 2010 Active Frozen Total City Clerk/Treasurer Division: City Clerk/Treasurer 1.00 1.00 1.00 0.00 1.00 Deputy City Clerk 1.50 1.50 1.50 0.00 1.50 Document Management Manager 1.00 1.00 1.00 0.00 1.00 Senior Secretary - City Clerk 1.00 1.00 1.00 0.00 1.00 Office & Records Assistant 0.50 0.50 0.50 0.00 0.50 Intern I 0.50 0.50 0.50 0.00 0.50 5.50 5.50 5.50 0.00 5.50 City Prosecutor Division: Prosecuting Attorney 1.00 1.00 1.00 0.00 1.00 Deputy City Prosecutor 1.00 1.00 1.00 0.00 1.00 Office Manager/Hot Check Administrator 1.00 1.00 1.00 0.00 1.00 Senior Legal Assistant 2.00 2.00 2.00 0.00 2.00 Hot Check Program Clerk 1.00 1.00 1.00 0.00 1.00 Legal Assistant 1.00 1.00 1.00 0.00 1.00 Secretary - Prosecutor's Office 1.00 1.00 1.00 0.00 1.00 Clerk 0.50 0.50 0.50 0.00 0.50 Law Clerk 0.50 0.50 0.50 0.00 0.50 9.00 9.00 9.00 0.00 9.00 Fayetteville District Court Division: District Judge 1.00 1.00 1.00 0.00 1.00 District Court Administrator 1.00 1.00 1.00 0.00 1.00 Court Services Officer 1.00 1.00 1.00 0.00 1.00 Lead Court Clerk 1.00 1.00 1.00 0.00 1.00 Deputy Court Clerk II 2.00 2.00 2.00 0.00 2.00 Deputy CourtClerk 1 5.50 5.50 4.50 1.00 5.50 11.50 11.50 10.50 1.00 11.50 Total General Government Personnel 42.00 41.50 40.50 1.00 41.50 152 City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2011 Budgeted Budgeted Activity / Division / Title 2009 2010 Active Frozen Total FINANCE AND INTERNAL SERVICES ACTIVITY: Finance Director Division: Finance Director 1.00 1.00 1.00 0.00 1.00 Administrative Assistant - Mayor's Office 0.25 0.25 0.25 0.00 0.25 1.25 1.25 1.25 0.00 1.25 Billing & Collections Division: Billing & Collections Manager 1.00 1.00 1.00 0.00 1.00 Billing & Collections Coordinator 1.00 1.00 1.00 0.00 1.00 Financial Analyst - Business Office 1.00 1.00 1.00 0.00 1.00 Senior Customer Service Representative 4.00 4.00 4.00 0.00 4.00 Customer Service Representative I 10.00 10.00 10.00 0.00 10.00 17.00 17.00 17.00 0.00 17.00 Human Resources Division: Human Resources Director 1.00 1.00 1.00 0.00 1.00 Senior Human Resources Officer 1.00 1.00 1.00 0.00 1.00 Human Resources Administrator 1.00 1.00 1.00 0.00 1.00 Benefits Administrator 1.00 1.00 0.00 1.00 1.00 Human Resources Assistant 1.00 1.00 1.00 0.00 1.00 Intern I 0.50 0.50 0.00 0.00 0.00 5.50 5.50 4.00 1.00 5.00 Accounting & Audit Division: Accounting Director 1.00 1.00 1.00 0.00 1.00 Accounting Manager - Payroll & Pension 1.00 1.00 1.00 0.00 1.00 Accounting Manager - Investment & Cash 1.00 1.00 1.00 0.00 1.00 Fixed Assets/Investment Coordinator 1.00 1.00 1.00 0.00 1.00 Contract/Grant Financial Accountant 1.00 1.00 1.00 0.00 1.00 Accountant - Payroll 1.00 1.00 1.00 0.00 1.00 Accountant - Revenues 1.00 1.00 1.00 0.00 1.00 Accounting Clerk - Payables 1.00 1.00 1.00 0.00 1.00 Accounting Clerk - Receivable 1.00 1.00 1.00 0.00 1.00 Accounting Clerk - Cash 1.00 1.00 1.00 0.00 1.00 Accounting Clerk - Data Entry 1.00 1.00 1.00 0.00 1.00 Intern I 0.50 0.50 0.00 0.50 0.50 11.50 11.50 11.00 0.50 11.50 Budget & Research Division: Budget Director 1.00 1.00 1.00 0.00 1.00 Senior Research Analyst 1.00 1.00 1.00 0.00 1.00 Financial Analyst - Budget 1.00 1.00 1.00 0.00 1.00 Budget Analyst 1.00 1.00 0.00 1.00 1.00 4.00 4.00 3.00 1.00 4.00 153 City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2011 Budgeted Budgeted Activity / Division / Title 2009 2010 Active Frozen Total Building Maintenance Division: Building Maintenance Superintendent 1.00 1.00 1.00 0.00 1.00 Building Maintenance Project Manager 0.00 1.00 0.50 0.50 1.00 Crew Leader - Building Maintenance 1.00 1.00 1.00 0.00 1.00 Maintenance Worker II - Building Maintenance 2.00 1.00 1.00 0.00 1.00 Maintenance Worker I - Building Maintenance 1.00 1.00 1.00 0.00 1.00 HVAC Technician 0.00 1.00 1.00 0.00 1.00 Senior Secretary - Building Maintenance 1.00 1.00 1.00 0.00 1.00 Custodian 6.50 6.50 6.50 0.00 6.50 Building Maintenance Director 1.00 0.00 0.00 0.00 0.00 14.50 14.50 14.00 0.50 14.50 Purchasing Division: Purchasing Manager 1.00 1.00 1.00 0.00 1.00 Purchasing Agent 1.00 1.00 1.00 0.00 1.00 Purchasing Technician 1.00 1.00 1.00 0.00 1.00 Intern I 0.50 0.50 0.50 0.00 0.50 3.50 3.50 3.50 0.00 3.50 Information Technology Division: Information Technologies Director 1.00 1.00 1.00 0.00 1.00 GIS Coordinator 1.00 1.00 1.00 0.00 1.00 Systems Analyst 1.00 1.00 1.00 0.00 1.00 Systems Administrator 1.00 1.00 1.00 0.00 1.00 Database Administrator 1.00 1.00 1.00 0.00 1.00 Network Engineer 1.00 1.00 1.00 0.00 1.00 Senior Programmer/Analyst 1.00 1.00 1.00 0.00 1.00 GIS Technician 4.00 4.00 4.00 0.00 4.00 Business Systems Analyst 1.00 1.00 0.00 1.00 1.00 Help Desk Analyst 1.00 1.00 1.00 0.00 1.00 13.00 13.00 12.00 1.00 13.00 Total Finance and Internal Services Personnel 70.25 70.25 65.75 4.00 69.75 154 City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2011 Budgeted Budgeted Activity / Division / Title 2009 2010 Active Frozen Total POLICE ACTIVITY: Central Dispatch Division: Dispatch Manager 1.00 1.00 1.00 0.00 1.00 Assistant Dispatch Manager 1.00 1.00 1.00 0.00 1.00 Dispatch Shift Supervisor 2.00 2.00 2.00 0.00 2.00 Dispatch Trainer 2.00 2.00 2.00 0.00 2.00 Dispatcher III 7.00 7.00 7.00 0.00 7.00 Dispatcher II 2.00 2.00 2.00 0.00 2.00 Dispatcher I 9.00 9.00 8.00 1.00 9.00 24.00 24.00 23.00 1.00 24.00 Police Division: Police Chief 1.00 1.00 1.00 0.00 1.00 Deputy Chief of Police 2.00 2.00 1.00 1.00 2.00 Police Captain 3.00 3.00 3.00 0.00 3.00 Police Lieutenant 5.00 5.00 5.00 0.00 5.00 Police Sergeant 15.00 15.00 15.00 0.00 15.00 Police Corporal 47.00 53.00 52.00 1.00 53.00 Police Officer 48.00 42.00 39.00 3.00 42.00 IT Manager - Police 1.00 1.00 1.00 0.00 1.00 Systems Analyst 1.00 1.00 1.00 0.00 1.00 Support Services Manager 1.00 1.00 1.00 0.00 1.00 Financial Coordinator - Police 1.00 1.00 1.00 0.00 1.00 Property/Evidence Manager 1.00 1.00 1.00 0.00 1.00 Senior Crime Scene Technician 1.00 1.00 1.00 0.00 1.00 Records Coordinator 1.00 1.00 1.00 0.00 1.00 Senior Secretary - Police 5.00 5.00 4.00 1.00 5.00 Senior Police Support Specialist 2.00 2.00 2.00 0.00 2.00 Police Support Specialist 7.50 7.50 7.50 0.00 7.50 Police Clerk 2.00 2.00 2.00 0.00 2.00 Transcriptionist 1.50 1.50 1.00 0.50 1.50 Clerk 0.50 0.50 0.50 0.00 0.50 Park Patrol 1.13 1.13 0.50 0.60 1.10 147.63 147.63 140.50 7.10 147.60 Total Police Personnel 171.63 171.63 163.50 8.10 171.60 155 City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2011 Budgeted Budgeted Activity / Division / Title 2009 2010 Active Frozen Total FIRE ACTIVITY: Fire Division: Fire Chief 1.00 1.00 1.00 0.00 1.00 Assistant Fire Chief 2.00 2.00 2.00 0.00 2.00 Fire Battalion Chief 3.00 3.00 3.00 0.00 3.00 Fire Battalion Chief - Fire Marshall 1.00 1.00 1.00 0.00 1.00 Fire Battalion Chief - Training Officer 1.00 1.00 1.00 0.00 1.00 Fire Captain - Training Officer 1.00 1.00 1.00 0.00 1.00 Fire Captain - Assistant Fire Marshall 2.00 3.00 2.00 1.00 3.00 Fire Captain - Safety Officer 30.00 30.00 30.00 0.00 30.00 Fire Captain 1.00 1.00 1.00 0.00 1.00 Driver/Operator/Firefighter 26.00 27.00 27.00 0.00 27.00 Firefighter 41.00 40.00 39.00 1.00 40.00 Life Safety Education Specialist 1.00 1.00 1.00 0.00 1.00 Financial Analyst - Fire 1.00 1.00 0.50 0.50 1.00 Secretary - Fire 1.00 1.00 1.00 0.00 1.00 IT Analyst - Fire 1.00 1.00 1.00 0.00 1.00 Fire Investigator 1.00 0.00 0.00 0.00 0.00 114.00 114.00 111.50 2.50 114.00 Total Fire Personnel 114.00 114.00 111.50 2.50 114.00 156 City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2011 Budgeted Budgeted Activity / Division / Title 2009 2010 Active Frozen Total COMMUNITY PLANNING & ENGINEERING ACTIVITY: Development Services Division: Development Services Director 1.00 1.00 1.00 0.00 1.00 Office Manager - Development Services 1.00 1.00 1.00 0.00 1.00 2.00 2.00 2.00 0.00 2.00 City Planning Division: Senior Planner - Current Planning 1.00 1.00 1.00 0.00 1.00 Planner - Current Planning 2.00 2.00 2.00 0.00 2.00 Planning Technician - Current Planning 1.00 1.00 1.00 0.00 1.00 Senior Secretary - Current Planning 1.00 1.00 1.00 0.00 1.00 Senior Planning Clerk 1.00 1.00 1.00 0.00 1.00 Permit Clerk 1.00 1.00 0.00 1.00 1.00 Director of Current Planning 1.00 1.00 0.00 1.00 1.00 Office Manager 1.00 0.00 0.00 0.00 0.00 9.00 8.00 6.00 2.00 8.00 Strategic Planning & Internal Consulting Division: Strategic Planning & Internal Consulting Director 1.00 1.00 1.00 0.00 1.00 Designer & Project Coordinator 0.00 1.00 1.00 0.00 1.00 Planner - Long Range 1.00 1.00 1.00 0.00 1.00 Planning Technician 1.00 0.00 0.00 0.00 0.00 3.00 3.00 3.00 0.00 3.00 Engineering Division: City Engineer 1.00 1.00 1.00 0.00 1.00 Assistant City Engineer 2.00 2.00 1.00 1.00 2.00 Staff Engineer 4.00 3.00 3.00 0.00 3.00 Review Engineer 1.00 1.00 1.00 0.00 1.00 Trails Coordinator 1.00 1.00 1.00 0.00 1.00 Surveyor 1.00 1.00 1.00 0.00 1.00 Land Agent II 1.00 1.00 1.00 0.00 1.00 Land Agent I 2.00 2.00 2.00 0.00 2.00 CAD Drafter 2.00 2.00 2.00 0.00 2.00 PW Projects Inspector 5.00 5.00 5.00 0.00 5.00 Land Survey Technician 1.00 1.00 1.00 0.00 1.00 Engineering Services Coordinator 1.00 1.00 1.00 0.00 1.00 22.00 21.00 20.00 1.00 21.00 157 City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2011 Budgeted Budgeted Activity / Division / Title 2009 2010 Active Frozen Total Building Safety Division: Building Official - Plans Examiner 1.00 1.00 0.00 1.00 1.00 Building Official - Safety 1.00 1.00 1.00 0.00 1.00 Inspector - Commercial & Residential 3.00 3.00 3.00 0.00 3.00 Inspector - Residential 2.00 2.00 2.00 0.00 2.00 Permit Technician 1.00 1.00 1.00 0.00 1.00 Inspections Clerk 1.50 1.50 0.00 1.50 1.50 Clerk Typist 0.50 0.50 0.50 0.00 0.50 10.00 10.00 7.50 2.50 10.00 Community Services Division: Community Services Director 1.00 1.00 1.00 0.00 1.00 Community Resources Administrator 1.00 1.00 1.00 0.00 1.00 Housing Manager 0.00 1.00 1.00 0.00 1.00 Code Compliance Officer 5.00 5.00 5.00 0.00 5.00 Community Services Project Coordinator 0.00 1.00 1.00 0.00 1.00 Administrative Assistant - Community Resources 1.00 1.00 1.00 0.00 1.00 Intern II 0.50 0.50 0.50 0.00 0.50 CDBG Administrator 1.00 0.00 0.00 0.00 0.00 Community Resources Project Technician 1.00 0.00 0.00 0.00 0.00 10.50 10.50 10.50 0.00 10.50 Animal Services Division: Animal Services Superintendent 1.00 1.00 1.00 0.00 1.00 Animal Services Program Administrator 0.00 1.00 1.00 0.00 1.00 Animal Services Program Manager 0.00 1.00 1.00 0.00 1.00 Veterinarian 1.00 1.00 1.00 0.00 1.00 Veterinary Assistant 1.00 1.00 1.00 0.00 1.00 Animal Services Officer 5.00 3.00 3.00 0.00 3.00 Secretary - Animal Services 0.00 1.00 1.00 0.00 1.00 Shelter Attendant 0.00 6.80 6.80 0.00 6.80 Animal Services Coordinator 1.00 0.00 0.00 0.00 0.00 Animal Caregiver 6.80 0.00 0.00 0.00 0.00 15.80 15.80 15.80 0.00 15.80 Total Community Planning & Engineering Personnel 72.30 70.30 64.80 5.50 70.30 FW: City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2011 Budgeted Budgeted Activity / Division / Title 2009 2010 Active Frozen Total TRANSPORTATION, PARKING & UTILITIES ACTIVITY: Parking & Telecommunications Division: Parking & Telecommunications Manager 1.00 1.00 1.00 0.00 1.00 Telecommunications Engineer 1.00 1.00 1.00 0.00 1.00 Account Clerk - Parking 1.00 1.00 1.00 0.00 1.00 Field Operations Supervisor - Parking 1.00 1.00 1.00 0.00 1.00 Parking Enforcement Officer 1.50 4.00 4.00 0.00 4.00 Maintenance Worker III 1.00 0.00 0.00 0.00 0.00 6.50 8.00 8.00 0.00 8.00 Transportation Services Division: Transportation Services Director 1.00 1.00 1.00 0.00 1.00 Assistant Transportation Manager 2.00 2.00 2.00 0.00 2.00 Management Accounting Coordinator 1.00 1.00 1.00 0.00 1.00 Financial Coordinator - Operations 1.00 1.00 1.00 0.00 1.00 Operations Assistant 2.00 2.00 2.00 0.00 2.00 Office Manager - Transportation 1.00 1.00 1.00 0.00 1.00 Senior Field Operations Supervisor 2.00 2.00 2.00 0.00 2.00 Field Operations Supervisor - Transportation 2.00 2.00 2.00 0.00 2.00 Traffic Control Supervisor 1.00 1.00 1.00 0.00 1.00 Traffic Signal Technician 3.00 3.00 3.00 0.00 3.00 Traffic Technician 2.00 2.00 2.00 0.00 2.00 Lead Maintenance Worker 5.00 5.00 5.00 0.00 5.00 Crew Leader - Transportation 2.00 2.00 2.00 0.00 2.00 Maintenance Worker - Transportation Facility 1.00 1.00 1.00 0.00 1.00 Maintenance Worker IV - Asphalt 5.00 5.00 5.00 0.00 5.00 Maintenance Worker IV - Concrete 3.00 2.00 2.00 0.00 2.00 Maintenance Worker IV - Construction 3.00 3.00 3.00 0.00 3.00 Maintenance Worker IV - Drainage 4.00 3.00 3.00 0.00 3.00 Maintenance Worker IV - Right of Way 1.00 1.00 1.00 0.00 1.00 Maintenance Worker IV - Trails 2.00 2.00 2.00 0.00 2.00 Maintenance Worker III - Transportation 17.10 20.00 20.00 0.00 20.00 Maintenance Worker II - Transportation 0.00 1.00 1.00 0.00 1.00 Maintenance Worker I - Transportation 7.15 4.50 4.50 0.00 4.50 Clerk Typist 0.00 1.00 1.00 0.00 1.00 Intern I 0.25 0.00 0.00 0.00 0.00 68.50 68.50 68.50 0.00 68.50 159 City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2011 Budgeted Budgeted Activity / Division / Title 2009 2010 Active Frozen Total Utilities Director Division: Utilities Director 1.00 1.00 1.00 0.00 1.00 Administrative Assistant - Mayor's Office 0.50 0.50 0.50 0.00 0.50 Construction & Contract Manager 0.00 1.00 1.00 0.00 1.00 Capital Projects & Contracts Engineer 1.00 1.00 1.00 0.00 1.00 Staff Engineer - Water & Wastewater 1.00 1.00 1.00 0.00 1.00 Utilities Project Coordinator 1.00 1.00 1.00 0.00 1.00 4.50 5.50 5.50 0.00 5.50 Water & Sewer Maintenance Division: Water/Sewer Operations Manager 1.00 1.00 1.00 0.00 1.00 Water Services Supervisor 1.00 1.00 1.00 0.00 1.00 Meter Reader 9.00 9.00 9.00 0.00 9.00 Meter Operations Assistant 1.00 1.00 1.00 0.00 1.00 Field Service Representative 3.00 3.00 3.00 0.00 3.00 Water Services Technical Supervisor 1.00 1.00 1.00 0.00 1.00 Meter Maintenance Technician 3.00 3.00 3.00 0.00 3.00 Backflow Prevention Operations Assistant 1.00 1.00 1.00 0.00 1.00 Backflow Prevention Technician 1.00 1.00 1.00 0.00 1.00 Field Superintendent - Water & Wastewater 2.00 2.00 2.00 0.00 2.00 Lead Warehouse Attendant 1.00 1.00 1.00 0.00 1.00 Pump & Tank Technician 3.00 3.00 3.00 0.00 3.00 Crew Leader - Water/License 13.00 12.00 12.00 0.00 12.00 Water Field Service Representative 3.00 3.00 3.00 0.00 3.00 Maintenance Worker IV - Water/Sewer License 2.00 4.00 4.00 0.00 4.00 Maintenance Worker IV-Water/Sewer No License 7.00 4.00 4.00 0.00 4.00 Warehouse Attendant - Water/Sewer 2.00 2.00 2.00 0.00 2.00 Office Manager - Water/Sewer 0.00 1.00 1.00 0.00 1.00 Operations Clerk - Water/Sewer 3.00 2.00 2.00 0.00 2.00 Maintenance Worker III - Water/Sewer 13.00 15.00 15.00 0.00 15.00 GIS Technician - Water/Sewer 1.00 1.00 1.00 0.00 1.00 Assistant Water/Sewer Operations Manager 1.00 0.00 0.00 0.00 0.00 72.00 71.00 71.00 0.00 71.00 160 City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2011 Budgeted Budgeted Activity / Division / Title 2009 2010 Active Frozen Total Solid Waste & Recycling Division: Solid Waste Director 1.00 1.00 1.00 0.00 1.00 Solid Waste Operations Supervisor 1.00 1.00 1.00 0.00 1.00 Waste Reduction Coordinator 1.00 1.00 1.00 0.00 1.00 Office Manager - Solid Waste 1.00 1.00 1.00 0.00 1.00 Solid Waste Commercial Representative 1.00 1.00 1.00 0.00 1.00 Secretary - Solid Waste 2.00 2.00 2.00 0.00 2.00 Crew Leader - Solid Waste 4.00 4.00 4.00 0.00 4.00 Truck Driver 40.00 40.00 40.00 0.00 40.00 Relief Driver 3.00 3.00 3.00 0.00 3.00 Custodian - Solid Waste 1.00 1.00 1.00 0.00 1.00 Scale House Attendant 1.00 1.00 1.00 0.00 1.00 Maintenance Worker III - Solid Waste 0.00 1.00 1.00 0.00 1.00 56.00 57.00 57.00 0.00 57.00 Fleet Operations Division: Fleet Operations Superintendent 1.00 1.00 1.00 0.00 1.00 Fleet Operations Supervisor 1.00 1.00 1.00 0.00 1.00 Fleet Services Support Manager 1.00 1.00 1.00 0.00 1.00 Lead Equipment Mechanic 2.00 2.00 2.00 0.00 2.00 Equipment Mechanic III 3.00 3.00 3.00 0.00 3.00 Equipment Mechanic II 2.00 5.00 5.00 0.00 5.00 Equipment Mechanic I 5.00 2.00 2.00 0.00 2.00 Automotive Parts Specialist 1.00 1.00 1.00 0.00 1.00 Fleet Operations Clerk 1.00 1.00 1.00 0.00 1.00 Fleet Warranty/Materials Coordinator 0.00 1.00 1.00 0.00 1.00 Equipment Maintenance Worker 0.50 0.50 0.50 0.00 0.50 Fleet Operations Administrative Assistant 1.00 0.00 0.00 0.00 0.00 18.50 18.50 18.50 0.00 18.50 Aviation Division: Airport Director 1.00 1.00 1.00 0.00 1.00 Financial Coordinator - Airport 1.00 1.00 1.00 0.00 1.00 Administrative Assistant - Airport 1.00 1.00 1.00 0.00 1.00 Lead Maintenance Worker 0.00 1.00 1.00 0.00 1.00 Maintenance Worker III - Airport 2.00 1.00 1.00 0.00 1.00 Maintenance Worker II - Airport 0.00 1.00 0.00 1.00 1.00 Crew Leader - Airport Maintenance 1.00 0.00 0.00 0.00 0.00 6.00 6.00 5.00 1.00 6.00 Total Transportation, Parking & Utilities Personnel 232.00 234.50 233.50 1.00 234.50 City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2011 Budgeted Budgeted Activity / Division / Title 2009 2010 Active Frozen Total PARKS & RECREATION ACTIVITY: Parks & Recreation Division: Parks & Recreation Director 1.00 1.00 1.00 0.00 1.00 Recreation Superintendent 1.00 1.00 1.00 0.00 1.00 Parks Maintenance Superintendent 1.00 1.00 1.00 0.00 1.00 Parks Maintenance Supervisor 1.00 1.00 1.00 0.00 1.00 Horticulturist 2.00 2.00 2.00 0.00 2.00 Park Planning Superintendent 0.00 1.00 1.00 0.00 1.00 Park Planner II 2.00 1.00 1.00 0.00 1.00 Park Planner 1.00 1.00 1.00 0.00 1.00 Urban Forester 1.00 1.00 1.00 0.00 1.00 YRCC Director 1.00 1.00 1.00 0.00 1.00 YRCC Program Coordinator 2.00 1.00 1.00 0.00 1.00 YRCC Recreation Assistant 0.00 0.20 0.20 0.00 0.20 Recreation Programs Assistant II 0.00 0.20 0.20 0.00 0.20 Recreation Programs Assistant 0.00 0.60 0.60 0.00 0.60 Financial Coordinator - Parks & Recreation 1.00 1.00 1.00 0.00 1.00 Crew Leader - Athletic Fields 1.00 1.00 1.00 0.00 1.00 Crew Leader - Forestry Services 1.00 1.00 1.00 0.00 1.00 Crew Leader - Grounds Maintenance 1.00 1.00 1.00 0.00 1.00 Crew Leader - Turf 1.00 1.00 1.00 0.00 1.00 Recreation Programs Manager - Soccer 1.00 1.00 1.00 0.00 1.00 Recreation Programs Manager - Softball 1.00 2.00 2.00 0.00 2.00 Maintenance Worker - Parks Facilities 2.00 2.00 2.00 0.00 2.00 Senior Secretary - Parks & Recreation 1.00 1.00 1.00 0.00 1.00 Maintenance Worker IV - Parks 5.00 5.00 4.00 1.00 5.00 Maintenance Worker III - Parks 4.00 4.00 4.00 0.00 4.00 Maintenance Worker II - Parks 7.00 7.00 6.00 1.00 7.00 Maintenance Worker I - Parks 4.24 4.24 4.24 0.00 4.24 Horticultural Assistant II 3.00 3.00 3.00 0.00 3.00 Secretary - Parks & Recreation 1.00 1.00 1.00 0.00 1.00 Cashier 0.60 0.20 0.20 0.00 0.20 Pool Manager 0.42 0.35 0.35 0.00 0.35 Assistant Pool Manager 0.60 0.40 0.40 0.00 0.40 Lifeguard 2.34 3.01 3.01 0.00 3.01 Site Supervisor 0.65 0.65 0.65 0.00 0.65 Camp Counselor 1.00 1.00 1.00 0.00 1.00 Urban Forestry Intern 0.00 0.50 0.50 0.00 0.50 Recreation Programs Coordinator 1.00 0.00 0.00 0.00 0.00 Intern I 0.50 0.00 0.00 0.00 0.00 54.35 54.35 52.35 2.00 54.35 Total Parks & Recreation Personnel 54.35 54.35 52.35 2.00 54.35 CAPITAL AND DEBT CITY OF FAYETTEVILLE, ARKANSAS CAPITAL IMPROVEMENTS PROGRAM Since 1988, the City of Fayetteville has produced a five year Capital Improvements Program (CIP). The CIP examines the infrastructure and capital needs of the City for the next five years. The CIP is reviewed and updated biennially to reflect the changing needs of the community and changes in available funding for financing capital projects. The CIP should be considered as a financial planning tool that lists the City's capital improvement projects and schedules the projects for funding and implementation. The CIP should also be considered one of the primary policy making instruments utilized by the Mayor and City Council. The City's practice has been to adopt the CIP for the forthcoming five year period and then incorporate the projects for the following two years into the next two budget processes. The subsequent pages provide a summary of the 2011 Capital Improvements Program listed by improvement area, followed by a listing of the capital projects which the City plans for 2011. 2011 Capital Improvements (By Funding Source) 2011 Projects 2011 Adopted Project Description 2010-2014 CIP Budget Impact Fee Fund: Police Impact Improvements $ 272,000 $ 202,300 Water Impact Improvements 771,000 518,000 Wastewater Impact Improvements 514,000 383,400 Fire Impact Improvements 265,000 156,300 1,822,000 1,260,000 Parks Development Fund: Regional Park Development 336,000 426,000 Wilson Park Improvements 0 15,000 Lake Improvements 45,000 90,000 Neighborhood Park Development 0 55,000 Gulley Park Improvements 250,000 10,000 Brooks -Hummel Nature Preserve Land Purchase 78,000 78,000 Lewis Soccer Field Improvements 0 60,000 Other Park & Safety Improvements 0 20,000 709,000 754,000 163 2011 Capital Improvements (By Funding Source) 2011 Projects 2011 Adopted Project Description 2010-2014 CIP Budget Sales Tax Capital Improvements Fund: Audit Expense 6,700 6,700 Stormwater Quality Management/Nutrient Reduction 150,000 150,000 Other Drainage Improvements 200,000 200,000 Fire Facility Maintenance 25,000 25,000 Fire Training Tower 400,000 0 Fire Mobile Radios 20,000 20,000 AccessFayetteville Technical Improvements 25,000 25,000 Document Management 15,000 15,000 Geographic Information System (GIS) 65,000 65,000 Local Area Network (LAN) Upgrade 125,000 125,000 Microcomputer Replacements 65,000 65,000 Printer Replacements 7,500 7,500 Library Computer Replacements 23,000 23,000 Library Material Purchases 335,000 335,000 Building Improvements 305,000 305,000 P.E.G. Television Center - Equipment 50,000 50,000 Telecommunication Systems Upgrades 80,000 80,000 Rehabilitation of City Employee Parking Lot 60,000 60,000 Forestry, Safety & ADA Compliance 28,500 28,500 Lights of the Ozarks 23,000 23,000 Other Park & Safety Improvements 10,000 10,000 Tree Escrow 113,000 113,000 Police Building Improvements 25,000 25,000 Police Technology Improvements 155,000 155,000 Police Unmarked Vehicles 40,000 40,000 Police Specialized Equipment 76,000 76,000 Police Bicycle Replacement 10,000 10,000 Police Equipment Replacement 10,000 10,000 Police Digital Media Management System 50,000 50,000 Old Wire Road -Mission to Crossover 300,000 0 Street/ROW/Intersection Cost Shares 100,000 100,000 Zion Road - Vantage to Crossover 150,000 0 Mall Avenue - Joyce Boulevard to Mud Creek 150,000 0 Trail Development 878,000 878,000 In -House Pavement Improvements 1,865,000 1,532,300 Sidewalk Improvements 743,000 600,000 Traffic Signal Improvements 182,000 182,000 Transfer to General Fund 0 1,000,000 6,865,700 6,390,000 164 2011 Capital Improvements (By Funding Source) 2011 Projects 2011 Adopted Project Description 2010-2014 CIP Budget Shop Fund: Police/Passenger Vehicles - Replacement 373,000 225,000 Construction Equipment - Replacement 200,000 105,000 Solid Waste Equipment - Replacement 1,275,000 1,537,000 Backhoes / Loaders - Replacement 100,000 0 Medium/Heavy Utility Trucks Replacement 328,000 247,000 Tractors/Mowers - Replacement 196,000 80,000 Light/Medium Trucks - Replacement 393,000 317,000 Other Vehicles/Equipment - Replacement 474,000 190,000 3,339,000 2,701,000 Water & Sewer Fund: Business Office Improvements 12,000 12,000 Upgrade/Replace Lift Stations - WWTP 225,000 100,000 Plant Pumps & Equipment - WWTP 112,000 112,000 Building Improvements - WWTP 34,000 34,000 UV Disinfection System Replacement 1,000,000 1,000,000 Irrigation Reels - WWTP 135,000 135,000 W/S Relocations for Street Bond Projects 500,000 500,000 Sanitary Sewer Rehabilitation 1,700,000 1,200,000 Wetlands Bank Construction 350,000 350,000 Water Replace - Huntsville, Crossover to Van Hoose 250,000 250,000 Water Line Projects As Needed 198,000 198,000 Backflow Prevention Assemblies 12,000 12,000 Water Meters 320,000 228,000 4,848,000 4,131,000 Parking Fund: Parking Lot Improvements & Overlays 28,000 28,000 Parking Lot Improvements & Overlays - Entertainment Dist. 0 10,000 28,000 38,000 Solid Waste Fund: Compactor Boxes 112,000 112,000 Compost Site Slab Expansion 251,000 251,000 363,000 363,000 $ 17,974,700 $ 15,637,000 165 CITY OF FAYETTEVILLE, ARKANSAS CAPITAL IMPROVEMENTS PROGRAM DIRECTIONAL INFORMATION Introduction The Capital Improvements Program (CIP) for the City of Fayetteville examines the infrastructure and capital needs of the City for the next five years. The CIP will be reviewed and updated on an annual basis to reflect the changing needs of the community and changes in available monies for financing capital projects. The City's philosophy concerning the use of the CIP is that it should be considered as a financial planning tool that lists the City's capital improvement projects, places the projects in a priority order, and schedules the projects for funding and implementation. The CIP should be considered as a major policy tool for the Mayor and City Council. Capital Improvement Policy The CIP is approached as a valuable tool to be used in the development of responsible and progressive financial planning. The program is developed in accordance with the financial policies of the City. The policies and the CIP form the basis for making various annual capital budget decisions and support the City's continued commitment to sound, long-range financial planning and direction. The City's official Capital Improvements Policy is as follows: • The City will prepare a biennial update of a five year CIP, which will provide for the orderly maintenance, replacement, and expansion of capital assets. The CIP will identify long-range capital projects and capital improvements of all types, which will be coordinated with the annual operating budget to maintain full utilization of available sources. When preparing the CIP, the City will seek to identify all viable capital projects and capital improvements required during the subsequent five year period. These projects and improvements will be prioritized by year and by funding source. Every attempt will be made to match projects and improvements with available funding sources. Future operating costs associated with a project or an improvement will also be given consideration in the establishment of priorities. • The City will seek Federal, State, and other funding to assist in financing capital projects and capital improvements. The City will incorporate the reasonable findings and recommendations of the City's Boards, Commissions, Committees, and Citizens' task forces as they relate to capital projects and improvements. • The City will seek input on the establishment of projects and project priorities from the public by holding hearings. What Projects Are in the CIP Projects and their cumulative component areas totaling $10,000 or more should be included in the CIP. Projects costing less than $5,000 are not considered capital and are funded through program operating budgets. Projects that cost between $5,000 and $10,000 are handled through the budget process. Attempts will be made to fund these capital items through operating funds. Projects in the CIP can include: • obligations for labor and materials and contractors involved in completing a project • acquisition of land or structures • engineering or architectural services, professional studies, or other administrative costs • expenses for City vehicles and equipment • renovating or expanding City facilities, grounds, or equipment Financing The City finances capital improvements on essentially a pay-as-you-go basis utilizing revenue from the 1% City sales tax originally adopted in 1993, the 1% Parks Development (Hotel, Motel, Restaurant) sales tax adopted in 1996, and operating revenues from the Airport, Shop, Water & Sewer, and Solid Waste funds. The 1% City Sales Tax revenue is divided between General Fund operations and capital. The current split for 2011, which began with the 2008 budget, is 60% for General Fund and 40% for Sales Tax Capital Improvements Fund. Until 2008, the split as established in 2003 was equal. Prior to June 2003, the revenue was divided 75% for Sales Tax Capital Improvements Fund and 25% for General Fund. In addition, long-term debt is considered and utilized only when the City faces a project that is of such importance and sufficient financial magnitude as to warrant a bond issue. The CIP is not a financing document in and of itself. Rather, the CIP is utilized as a planning document that places projects in the annual budget whereby funds are appropriated for them by the City Council. Prior to actual initiation of project work, required contracts are presented to the Mayor or City Council, as appropriate, for final approval of expending funds. Project Cost Determination All projects are first costed in current or 2009 dollars. Then a determination of the year the project is expected to start is made. Finally, a determination of the projected cost of the improvement is made by referring to the "Project Cost Table" that provides the inflation multiplier to be used for the project in the anticipated year. Project Cost Table for CIP 2010-2014 Inflation Recommendations 3% factor - This factor should be used in calculating all project categories. Year 3% Factor 2010 1.030 2011 1.062 2012 1.095 2013 1.129 2014 1.164 Example: A street project that costs $1,000,000 in 2009 dollars, which is expected to be done in 2010, would use the inflation factor of 1.030. To get the expected cost of the project in 2012 dollars, multiply $1,000,000 by 1.095, which equals $1,109,500. Priority Selection of Projects The adopted CIP will rely on priorities defined by the Mayor, City Council, community, and City staff. As always, criteria such as government imposed mandates, usefulness to the community, and impact on operational expenses will be reviewed in establishing priorities. A priority is assigned to each project by year and by funding source. Projects for which no funding is anticipated to be available will be placed on an "Unfunded Projects List," which will identify the cost of the project. This list identifies the project as being viable, but one for which no funding is presently available. Unfunded projects may be funded if actual revenue is above projected revenue, if costs on funded projects are below budget, or if another funding source is identified. The Parks and Recreation Advisory Board, Airport Board, City Council Street Committee, City Council Water & Sewer Committee, and City Council Equipment Committee meetings all provide committee and public input and guidance regarding parks, streets, bridge and drainage improvements, water and sewer improvements, and equipment purchases planned for the next five years. City of Fayetteville, Arkansas 2011 Capital Projects Summary Sales Tax Special Capital Revenue Enterprise Shop Impvs Fund Funds Funds Fund Total Fire Improvements $ 45,000 $ 156,300 $ - $ - $ 601,300 Police Improvements 366,000 202,300 - 225,000 793,300 Library Improvements 358,000 - - - 358,000 Parks & Recreation Improvements 174,500 754,000 - - 928,500 Bridge & Drainage Improvements 350,000 - - - 350,000 Street Improvements 100,000 - - - 700,000 Transportation Improvements 2,314,300 - - - 2,314,300 Trail Improvements 878,000 - - - 878,000 Information Technology Improvements 302,500 - - - 302,500 Other Capital Improvements 1,501,700 - - - 501,700 Wastewater Treatment Improvements - - 1,381,000 - 1,381,000 Water & Sewer Services Improvements - - 252,000 - 252,000 Water & Sewer Improvements - 901,400 2,498,000 - 3,399,400 Vehicles & Equipment - - - 939,000 939,000 Off -Street Parking Improvements - 38,000 - - 38,000 Solid Waste Improvements - - 363,000 1,537,000 1,900,000 $ 6,390,000 $ 2,052,000 $ 4,494,000 $ 2,701,000 $ 15,637,000 City of Fayetteville, Arkansas 2011 Capital Projects Comprehensive Detail Sales Tax Special Fire Improvements Fire Mobile Radios Fire Facility Maintenance Fire Improvements Police Improvements Police Technology Improvements Police Unmarked Vehicles Police Building Improvements Specialized Police Equipment Police Bicycle Replacement Police Equipment Replacement Police Digital Media Management System Police Vehicles - Replacement Library Improvements Library Materials Purchases Library Computer Replacements Parks & Recreation Improvements Forestry, Safety & ADA Compliance Tree Escrow Other Park & Safety Improvements Lights of the Ozarks Lake Improvements Community Park Development Brooks -Hummel Nature Preserve Land Purchase Neighborhood Park Development Wilson Park Improvements Other Park & Safety Improvements Gulley Park Improvements Lewis Soccer Field Improvements Bridge & Drainage Improvements Stormwater Quality Management/Nutrient Reduct Other Drainage Improvements Street Improvements Street/ROW/Intersection Cost Shares Transportation Improvements Traffic Signal Improvements In -House Pavement Improvements In -House Sidewalk Improvements Trail Improvements Trail Development $ 20,000 $ - $ 9� nnn Shop Fund Total $ - $ 20,000 7c nnn 155,000 202,300 - - 357,300 40,000 - - - 40,000 25,000 - - - 25,000 76,000 - - - 76,000 10,000 - - - 10,000 10,000 - - - 10,000 50,000 - - - 50,000 - - - 225,000 225,000 366,000 202,300 225,000 793,300 335,000 - - - 335,000 23,000 - - - 23,000 358,000 - - - 358,000 28,500 - - - 28,500 113,000 - - - 113,000 10,000 - - - 10,000 23,000 - - - 23,000 - 90,000 - - 90,000 426,000 - - 426,000 78,000 - - 78,000 55,000 - - 55,000 15,000 - - 15,000 20,000 - - 20,000 10,000 - - 10,000 - 60,000 - - 60,000 174,500 754,000 - - 928,500 150,000 - - - 150,000 200,000 - - - 200,000 350,000 - - - 350,000 100,000 - - - 100,000 100,000 - - - 100,000 182,000 - - - 182,000 1,532,300 - - - 1,532,300 600,000 - - - 600,000 2,314,300 - - - 2,314,300 878,000 - - - 878,000 878,000 - - - 878,000 170 City of Fayetteville, Arkansas 2011 Capital Projects Comprehensive Detail Sales Tax Special Capital Impvs Revenue Enterprise Shop Fund Funds Funds Fund Total Information Technology Improvements Document Management 15,000 - - - 15,000 Geographic Information System (GIS) 65,000 - - - 65,000 Local Area Network (LAN) Upgrade 125,000 - - - 125,000 Printer Replacements 7,500 - - - 7,500 Microcomputer Replacements 65,000 - - - 65,000 AccessFayetteville Technical Improvements 25,000 - - - 25,000 302,500 - - - 302,500 Other Capital Improvements Building Maintenance Building Improvements 305,000 - - - 305,000 Government Channel - P.E.G. Television Center - Equipment 50,000 - - - 50,000 Parking & Telecommunications - Telecommunications Systems Upgrades 80,000 - - - 80,000 Parking Lot Rehab - City Employee Lot 60,000 - - - 60,000 Transfer to General Fund 1,000,000 - - - 1,000,000 Audit Expense 6,700 - - - 6,700 1,501,700 - - - 1,501,700 Wastewater Treatment Improvements Upgrade/Replace Lift Stations - W.W.T.P. - - 100,000 - 100,000 Plant Pumps and Equipment - W.W.T.P. - - 112,000 - 112,000 Building Improvements - W.W.T.P. - - 34,000 - 34,000 UV Disinfection System Replacement - - 1,000,000 - 1,000,000 Irrigation Reels - W.W.T.P. - - 135,000 - 135,000 1,381,000 1,381,000 Water & Sewer Services Improvements Business Office Improvements - - 12,000 - 12,000 Backflow Prevention Assemblies - - 12,000 - 12,000 Water Meters - - 228,000 - 228,000 252,000 252,000 Water & Sewer Improvements Sanitary Sewer Rehabilitation - - 1,200,000 - 1,200,000 Sewer Impact Improvements - 383,400 - - 383,400 Water and Sewer Cost Sharing - - - - - Water Line Projects As Needed - - 198,000 - 198,000 Water Impact Improvements - 518,000 - - 518,000 W/S Relocations for Street Bond Fund - - 500,000 - 500,000 Water Replace - Huntsville, Crossover/Van Hoose - - 250,000 - 250,000 Wetlands Bank Construction - - 350,000 - 350,000 901,400 2,498,000 - 3,399,400 Vehicles & Equipment Heavy Utility Trucks - Replacement - - - 247,000 247,000 Tractors/Mowers - Replacement - - - 80,000 80,000 Light/Medium Trucks - Replacement - - - 317,000 317,000 Other Vehicles/Equipment - Replacement - - - 190,000 190,000 Construction Equipment - Replacement - - - 105,000 105,000 - - 939,000 939,000 Off -Street Parking Improvements Parking Lot Improvements & Overlays - 28,000 - - 28,000 Parking Lot Imp. & Overlays - Entertainment Dist. - 10,000 - - 10,000 38,000 - - 38,000 171 City of Fayetteville, Arkansas 2011 Capital Projects Comprehensive Detail Sales Tax Special Capital lmpvs Revenue Enterprise Shop Fund Funds Funds Fund Total Solid Waste Improvements Compactor Boxes - - 112,000 - 112,000 Compost Site Slab Expansion - - 251,000 - 251,000 Sanitation Equipment - Replacement - - - 1,537,000 1,537,000 - - 363,000 1,537,000 1,900,000 $ 6,390,000 $ 4,494,000 $ 2,701,000 $ 2,052,000 $ 15, 337,000 172 City of Fayetteville, Arkansas 2011 Capital Budget Project Title & Description Parking Fund (2130) Parking Improvements: Parking Lot Improvements and Overlays (06001) 2011 Budget The City currently has 12 public parking lots and one municipal parking deck that are in the 28,000 Downtown Square and Dickson Street areas. These are all asphalt surface lots that periodically require general maintenance such as crack seal, seal coat, re -striping, pot hole patching, and bumper block replacement. These lots also require a complete asphalt overlay on a less frequent basis. This parking lot maintenance schedule will provide an overlay of one parking lot annually and general maintenance of the other lots as needed. Parking Lot Improvements and Overlays - Entertainment District (11009) The City currently has public parking lots that are in the Entertainment District. These are all 10,000 asphalt surface lots that periodically require general maintenance such as crack seal, seal coat, re - striping, pot hole patching, and bumper block replacement. These lots also require a complete asphalt overlay on a less frequent basis. This parking lot maintenance schedule will provide an overlay of one parking lot annually and general maintenance of the other lots as needed. Total Parking Fund Projects: 38,000 Parks Development Fund (2250) Parks Development Capital (9255) Regional Park Development (02002) The Parks and Recreation Master Plan recommends the development of a Regional Park based 426,000 upon data from public meetings, citizen survey results, a one day steering committee meeting, and interviews with public officials, staff, and community leaders. Possible facilities include baseball, soccer, and softball complexes, as well as trails, tennis courts, sand volleyball courts, pavilions, picnic tables/grills/benches, disc golf, and multi purpose fields. Park facilities would be developed on a priority basis depending upon public desires. With the request for the Lewis Soccer Complex to be returned to the University of Arkansas, there is an urgent need to relocate this facility. Due to the poor condition of the Walker Park Baseball Complex, it needs to be replaced as soon as possible. Brooks -Hummel Nature Preserve Land Purchase (07027) The City purchased 13.75 acres located north of the Lake Lucille Spillway in 2007 for a principal 78,000 amount of $495,000 with an interest rate of six percent annually for five years on the unpaid balance. The City agreed to sell 1.89 acres to the United Presbyterian Church for $68,000. The City also agreed to sell a conservation easement for the property to the Fayetteville Natural Heritage Association for $179,500. This property has been named the Brooks Hummel Nature Preserve by Resolution Number 108-07. Lewis Soccer Field Improvements (11001) This project will add additional fields to the existing Lewis Soccer complex. The Fayetteville Public 60,000 School system informed the City that our lease at Asbell will be terminated in June 2011. Additional fields at Lewis are needed to offset the fields being lost at Asbell and to maintain the soccer program. Two additional full size fields will be constructed to the east of the current fields. 173 City of Fayetteville, Arkansas 2011 Capital Budget Project Title & Description Donations/Grants Contingency (07019) 2011 Budget This projects reimbursable funding for donations that could be received periodically throughout 20,000 2011. Parks Development Greenspace (9256) Neighborhood Park Development (02013) This project consists of the development/upgrades of City neighborhood parks. Included in this 55,000 project is the development of over 20 acres of park land distributed across the City. Bryce Davis Park is located in the NW quadrant, north of Wedington Drive and west of Salem Road and has been expanded to a community park. A parking area, sidewalks, pavilion and labyrinth are planned for 2011. Hill Place park land is located in the SW quadrant south of Martin Luther King Boulevard, west of Hill Street and Stone Mountain park land is located in the SE quadrant east of Crossover Road, north of Highway 16E. These lands are currently in the City's park system and are in need of development. Gulley Park Improvements (05001) Gulley Park is one of the City's most popular and widely used parks. The trail in Gulley Park is 10,000 showing signs of significant wear and is in need of repair. Renovation of this trail, including the repair of cracks and splits, will decrease the likelihood of accidents. The poured in place playground surfacing is in need of repair. It is cracked and is causing a safety hazard. This surfacing needs to be replaced. In 1991, a parking lot was constructed off Township Street at Gulley Park to accommodate 32 vehicles. This park has seen a tremendous increase in usage, thereby making the existing parking lot inadequate. Additional parking is needed to create safer vehicular and pedestrian circulation. Lake Improvements (02043) The boat dock/fishing pier at Lake Sequoyah is in need of renovations. The south dock has been 90,000 closed due to deterioration. Wilson Park Pool (08002) This project will repair the baby pool and add updated shutoff valves to the showers, along with 15,000 updating the flooring in the pool house. The circular baby pool was closed for the 2010 pool season due to issues with cracks in the plumbing for the skimmer/filtration system. These significant repairs will require removing the decking around the pool and replacing large sections of the pvc plumbing. The spring -loaded shower valves will be replaced with on/off valves resulting in a huge reduction in the amount of water used in the pool bath house. The flooring in the bath house will be repainted and recoated for the 2011 pool season. Total Parks Development Fund Projects: 754,000 Impact Fee Fund (2300) Water & Sewer Improvements: Water Cost Sharing (02067) This project is to provide funding for projects that will be cost shared by the City and developers or 518,000 individuals. Each project will be approved on a case by case basis. These projects maximize return on each dollar spent by the City because of combining work needed with work being funded by a developer or other entity. Cost shares may include looping water lines, up -sizing water and sewer mains above the required minimum, and extensions beyond the area and needs of a development. 174 City of Fayetteville, Arkansas 2011 Capital Budget Project Title & Description Sewer Cost Sharing (02067) 2011 Budget This project is to provide funding for projects that will be cost shared by the City and developers or 383,400 individuals. Each project will be approved on a case by case basis. These projects maximize return on each dollar spent by the City because of combining work needed with work being funded by a developer or other entity. Cost shares may include looping water lines, up -sizing water and sewer mains above the required minimum, and extensions beyond the area and needs of a development. Fire Improvements: Fire Radio Simulcast System - Fire/Police (08076) This project will increase the coverage area for the City of Fayetteville's radio system, which 126,300 includes all city services and enables interoperability statewide. The current system has become inadequate due to growth of the City and maintenance/technical support for this system will become unavailable as the components of the system continue to age. Failure of this communication system is not an option. A simulcast system is imperative for public safety to maintain coverage in all areas. This system provides continuous coverage over a large region using a single set of frequencies. The primary site links information such as route control and audio information to each simulcast subsite. One of the important benefits of a simulcast site is it improves the radio frequency and in -building coverage in weak signal areas. Radio communication is the life line between public safety officers and services during emergency scenarios. Total project cost is quoted to be $7,200,000. Fire Traffic Preemption Signals (08046) This request is for the purchase of 20 traffic preemption devices to be purchased and installed over 30,000 the next five years at the busiest intersections in the City. By using these devices, fire apparatus can interrupt traffic signals during an emergency response by changing the signals to red on all sides of the intersection. The one direction being traveled by responding apparatus will be changed to green. Using these devices will help minimize the risk of accidents involving motorists and expensive apparatus. This project will aid in the City's efforts of planned and managed growth as well as improving the mobility of streets and intersections for all users. The ultimate result is maintaining the City's reputation as a safe community. Police Improvements: Police Radio Simulcast System - Police/Fire (08076 This project will increase the coverage area for the City of Fayetteville's radio system, which 202,300 includes all city services and enables interoperability statewide. The current system has become inadequate due to growth of the City and maintenance/technical support for this system will become unavailable as the components of the system continue to age. Failure of this communication system is not an option. A simulcast system is imperative for public safety to maintain coverage in all areas. This system provides continuous coverage over a large region using a single set of frequencies. The primary site links information such as route control and audio information to each simulcast subsite. One of the important benefits of a simulcast site is it improves the radio frequency and in -building coverage in weak signal areas. Radio communication is the life line between public safety officers and services during emergency scenarios. Total project cost is quoted to be $7,200,000. Total Impact Fee Fund Projects: 1,260,000 175 City of Fayetteville, Arkansas 2011 Capital Budget Project Title & Description Sales Tax Capital Improvements Fund (4470) Transportation Improvements: Sidewalk Improvements (02053) 2011 Budget The goal of this project is to continue to improve the connectivity of the sidewalk system by 600,000 constructing new sidewalk in selected areas and replacing or repairing sidewalks throughout the City. The City maintains existing sidewalks and has a large inventory of locations where sidewalks are needed. Developers are responsible for construction of sidewalks in new subdivisions and large scale developments. One of the City Council's priority goals is sidewalk connectivity at the current pace of installing approximately four miles of new sidewalk per year. There were decades of development when sidewalks and drainage were not required. In -House Pavement Improvements (02052) This program provides for the systematic overlay of approximately 6.7% of existing asphalt streets 1,532,300 within the City limits on an annual basis and includes curb cuts, curb and guttering, pavement striping, and preparation costs for the overlays. The goal of this project is to overlay a minimum of 150,000 square yards of asphalt each year. A street evaluation program determines overlay schedules based on existing conditions of streets. The resulting plan is presented to the Street Committee and City Council on an annual basis and implemented upon approval. Overlaying each street within a 15 year cycle is intended to optimize the longevity of roadways and minimize significant maintenance requirements, resulting in fewer complete renovations at a substantially greater cost. Traffic Signal Improvements (02063) This project involves the installation of new traffic signals, upgrading existing traffic signals, and 182,000 other improvements which enhance the safety and movement of pedestrians and vehicles. The location of traffic signal projects will be determined as warrants are met as specified in the FHWA Manual On Uniform Traffic Control Devices and when related street projects are completed. The purpose of a traffic signal installation is to assign vehicle right-of-way and improve the safety of vehicles and pedestrians in the City. Upgrades to existing signals include outfitting signal control cabinets with battery back ups, upgrades to overhead video detection, and replacing wooden or deteriorated metal poles with galvanized steel poles. The City has all existing traffic signals on the citywide closed loop radio signal system and Windows NT CL Mats Peek operating system. All new installations will include overhead video detection, LED signal heads, and be on the signal system network. Trail Improvements: Trail Development (02016) The goal of this project is to provide funding to increase production of the trails program throughout 878,000 Fayetteville. This funding includes new trail development and asphalt replacement on existing trails. This will be accomplished through the use of personnel within the Transportation Division as approved by the City Council. This funding will allow production to proceed at a reduced cost, thereby providing for an increased rate of trail construction. Street Improvements: Street ROW/Intersection/Cost Shares (02116) This project is to provide funding for the acquisition of miscellaneous street rights -of -way, 100,000 construction of miscellaneous street projects, cost sharing for developer projects, and contingency funds for other street projects as needed. 176 City of Fayetteville, Arkansas 2011 Capital Budget Project Title & Description Bridge & Drainage Improvements: Stormwater Quality Management/Nutrient Reduction (02097) 2011 Budget This project includes activities required by the City's agreement with Beaver Water District for 150,000 nutrient reduction in the White River Watershed and regulation in the City as required by the EPA National Pollutant Discharge Elimination System (NPDES) Phase II Stormwater Permit Regulations as administered by the Arkansas Department of Environmental Quality (ADEQ). A total of $935,000 is estimated to be spent on this project in 2010 through 2014, of which approximately $320,000 will be funded with currently budgeted funds. Other Drainage Improvements (02108) This project will allow for the construction of other drainage improvements where needed. Upper 200,000 Scull Creek improvements will be funded under this project. In addition, there are numerous small drainage projects that have been identified. These projects are in the process of being prioritized for construction in the future. Information Technology Improvements: Microcomputer Replacements (02057) This project is for the replacement of failing and outdated personal computers (PC's). In order to 65,000 make use of increased functionality of new PC software, PC hardware must be continuously evaluated and updated. Local Area Network (LAN) Upgrade (02056) This project is to upgrade and expand the City's Local Area Network(LAN)/Network infrastructure. 125,000 The LAN is used by every division in the City across twenty plus locations connecting approximately 800 devices. Increases in the system's user base and advances in technology have created a need for hardware and operating system upgrades. Future upgrades include replacement of all switches in the primary switch room located at the city administration building with a core chassis based switch that will allow for future growth and higher speed, reliability, and availability. Geographic Information System (GIS) (02055) Geographic Information Systems (GIS) are organized collections of computer hardware, software, 65,000 geographic data, and personnel designed to efficiently capture, store, update, manipulate, analyze, and display all forms of geographically referenced information. This system provides necessary information for planning, engineering, Hansen, and public utility projects. Additionally, GIS provides applications to assist many other City divisions including Police, Fire, Transportation, and Parks & Recreation. This project is to upgrade and expand the City's base GIS computer hardware, software, and data collection systems to accommodate growth in the system's applications and user base. Printer Replacements (02060) This project is for the replacement of AS/400 system printers and network printers. The workload 7,500 for system printers has steadily decreased since the implementation of the Electronic Document Management System. This reduction has extended the life on most of the systems printers. However the need remains to replace certain printers as reliability reduces and maintenance costs increase. 177 City of Fayetteville, Arkansas 2011 Capital Budget Project Title & Description AccessFayetteville Technical Improvements (04047) 2011 Budget This project provides funding for technical improvements, enhancements, third party applications, 25,000 and maintenance of the AccessFayetteville website. AccessFayetteville utilizes a commercial Content Management System (CMS) that is configured and maintained by City staff. The CMS allows end users to add, edit, and approve the content that is displayed on the website. Document Management (02094) This project is to add additional scanners and licenses as new applications are added to the 15,000 Electronic Document Management System (EDMS). Other Capital Improvements: Building Improvements (02046) This project consists of the repair and replacement of damaged and worn roofs, HVAC systems, 305,000 and provides for other improvements (such as remodels) to City owned buildings. This effort consists of preventive maintenance efforts to address the day to day facility operations of City facilities. During the upcoming year, the Building Maintenance Division plans to continue to work in house and through contractors. P.E.G. Television Center - Equipment (02061) This project allows periodic equipment replacement of some equipment up to and over 15 years 50,000 old, such as cameras, camcorders, monitors, computers, and video recording devices. Other items include City Hall robotically controlled cameras, portable switching equipment, wireless video transfer equipment, tripods, and furniture. Telecommunications Systems Upgrades (04001) The City currently has 17 telecommunications systems located throughout various facilities. These 80,000 systems provide voice communications and voice mail services for all City employees at all City facility locations. Upgrades to these systems are essential to ensure no down time due to failing software and/or hardware and to ensure that all software versions are kept current to provide the most up-to-date technology. With all future upgrades, replacement equipment will be integrated so that all city facilities communicate in unison as if on one main system. Internal and external communications will be significantly enhanced. This system has suffered some serious crashes that have been detrimental to public safety communications. The Police and City Hall systems are integrated together and are the largest switches of all the facilities. Parking Lot Rehab - City Employee Lot (11004) The 100 space parking lot is located at 211 West Mountain Street and provides parking for 60,000 employees in the City Administration, Building Maintenance, and Planning and Engineering buildings. Rehabilitation of the retention wall on the west side is imperative, along with maintenance of the entire lot. City of Fayetteville, Arkansas 2011 Capital Budget Project Title & Description Library Improvements: Library Materials Purchases (02049) 2011 Budget This project provides library materials including literature, non-fiction, reference resources, films, 335,000 books on CD, e -books, and parenting resources. The Fayetteville Public Library seeks to provide a collection of library materials at a level commensurate with benchmark cities, e.g. Lawrence, Ames, Champaign, Denton, Iowa City ($7.60 per capita) as well as the national average for cities with a population of 50,000 to 99,000 ($6.05 per capita). These were not reached in 2008, and this puts Fayetteville far behind the benchmark cities. In 2008, over one million items were borrowed and this upward trend is projected to continue. Library Computer Replacements (04004) This project provides rotational replacement of computer resources. Public access computing is a 23,000 core service ensuring all residents have computer and high speed connectivity. Uses include job searches, completing e -forms, classes, email, research, writing, school assignments, etc. Parks & Recreation Improvements: Other Park & Safety Improvements (02014) At Lake Fayetteville, there is an 80 acre area adjacent to the old Butterfield Trail that is becoming 10,000 overgrown with invasive plant species. In order to preserve this area, management will begin to establish native grasses and forbs. This will provide an educational area and will also enhance wildlife habitat. Citizens will be able to enjoy the area as it is bordered on three sides by the Lake Fayetteville trail. It will also provide great educational opportunities for school children through our partnership with the Environmental Study Center. Initial work will include eradication of invasive plants species and a controlled burn. Forestry. Safety & ADA Compliance (02045) The forestry project consists of tree care, tree/landscape installation, the tree farm, community and 28,500 school education, mature tree restoration, annual operating charges for the grinder and chipper, and maintenance and removal of hazardous trees in parks and public lands. The National Arbor Day tree give away is also included. Funds are required to maintain a sustainable tree farm and turf resource, eventually reducing the need to purchase trees and sod from outside vendors. A mature tree restoration program consisting of aeration of compacted soil and root stimulation will be utilized in various parks. Funds for unforeseeable emergencies occurring in parks due to inclement weather and vandalism or replacement and renovations of park amenities to meet ADA/safety standards are budgeted each year. Lights of the Ozarks (02001) The Lights of the Ozarks display was initiated in 1993 by the Chamber of Commerce. The 23,000 Advertising & Promotion (A&P) Commission gave $40,000 the first year to help establish the event. For the past 16 years, the City has installed the lights and the Chamber of Commerce and the A&P Commission have organized related events. Over 500,000 lights are displayed from Thanksgiving until New Years Eve. The A&P Commission estimates over 200,000 people come to view the display. It is one of the most popular winter festivals in Fayetteville. 179 City of Fayetteville, Arkansas 2011 Capital Budget Project Title & Description Tree Escrow (08001) 2011 Budget Funds from this project can be used in a variety of ways such as planting or maintaining trees with 113,000 either a seasonal FTE or by contract labor or to identify planting spaces using a tree inventory. Funds for this project are deposited through the development processes defined in Chapter 167 of the UDC and must be used within seven years or be refunded. The funds are first spent within the development or within one mile and/or within the appropriate quadrant. Police Improvements: Police Technology Improvements (06002) This project provides for the upgrade and replacement of computer and networking equipment, 155,000 which is obsolete and/or malfunctioning. By providing updated equipment, officers will be kept informed of pertinent records. This project includes purchases for increased storage capacity and software to manage digital media files, improve wireless connectivity between the main police facility and substations, and other improvements as they become necessary. Police Unmarked Vehicles (06003) The Police Department utilizes unmarked vehicles for a variety of tasks, such as gathering 40,000 intelligence. Other tasks include the following: Conducting pre -raid intelligence for ERT deployment Conducting narcotics operations Patrolling for vandals Patrolling for burglars and thieves Conducting alcohol enforcement patrols Conducting surveillance for all the above activities Any activity that must be kept covert Police Building Improvements (02047) This project is to repair/replace aging items such as flooring, cabinets, lighting, and small HVAC 25,000 units in the current Police Department building. Police Specialized Equipment (02062) This project is to replace outdated and/or malfunctioning equipment used during police operations. 76,000 Equipment items such as tasers, digital cameras, radars, decibel meters, surveillance equipment and other specialized equipment are needed for officers to perform duties. Police Digital Media Management System (11008) This replacement hardware system is a multi user photo, video, and audio management system 50,000 that is able to store, retrieve, analyze, and secure vast numbers of digital files. The proper management of digital evidence is critical to apprehending and prosecuting criminal suspects. The Criminal Investigation Division and Drug Task Force will be the primary users of this system and will require additional hardware and software for project implementation. The processing and storage of digital evidence is quickly becoming the most challenging aspect of completing criminal investigations. City of Fayetteville, Arkansas 2011 Capital Budget 2011 Project Title & Description Budget Police Bicycle Replacement (11005) Currently, the Police Department has a bicycle fleet of 20. These bicycles are worn, outdated and 10,000 were purchased at the inception of the bicycle patrol program in 1995. This project is a replacement program, to begin replacing four bicycle units per year in order to completely replace the original bicycles. Current cost of a fully equipped patrol bicycle is approximately $2,500. Police Equipment Replacement (11006) This project will allocate funds for the replacement of police operating equipment such as a paper 10,000 shredder, document scanners, uninterrupted power supplies, security/surveillance cameras, etc. Fire Safety Improvements: Fire Facility Maintenance (02006) This project is for major repairs to existing facilities that cannot be funded through the normal 25,000 operating budget. It includes but is not limited to central station's roof repairs and fire escape replacements, remodeling for existing stations, and structural repairs for the central fire station. Mobile Radios (10015) This project is to replace obsolete hand held and mobile station radios. This project will allow four 20,000 to five radios to be replaced each year. The estimated replacement cost is $3,500 per radio. Transfer to General Fund 1,000,000 Audit Expense 6,700 Total Sales Tax Capital Improvements Fund Projects: 6,390,000 Water & Sewer Fund (5400) WWTP Capital (5800) Upgrade/Replace Lift Stations - W.W.T.P. (02068) The lift stations provide a vital function in the overall treatment of wastewater. The stations are 100,000 exposed to extreme wear conditions and must be upgraded routinely. Additionally, new developments within the City increase the flow to various stations requiring additional or higher capacity equipment. Plant Pumps and Eauipment - W.W.T.P. (02069 Many pieces of the WWTP equipment are essential to the wastewater treatment process. The 112,000 equipment may suffer catastrophic failure and become unusable with little advance warning. The plant cannot operate and continue to produce permit complying effluent without adequate equipment. The project allows WWTP personnel to adapt to the needs of each season and year and still maintain compliance. Building Improvements - W.W.T.P. (02032) This project is for structural maintenance, repair, and replacement of the existing buildings or parts 34,000 of the buildings at both wastewater treatment plants. City of Fayetteville, Arkansas 2011 Capital Budget Project Title & Description Irrigation Reels - W.W.T.P. (11010) 2011 Budget This project will replace the twelve existing reels that were purchased between 1985 and 1987. 135,000 With a life expectancy of approximately 20 years, maintenance is becoming more extensive and costly. The irrigation reels are used to apply treated wastewater to the land application site, as described in the State approved Waste Management Plan and the State Land Application Permit. The effluent irrigation helps to minimize discharge to the White River during the summer months, therefore reducing the nutrient loadings of ammonia and phosphorus to the receiving stream. It also helps to stimulate growth of the Bermuda grass, therefore enhancing phosphorus uptake from the soil. UV Disinfection System Replacement (10008) The Noland UV Disinfection System is the final treatment unit in the wastewater treatment process. 1,000,000 It disinfects the treated wastewater prior to discharging it to the environment as required by the State NPDES permit. The existing system was installed in 1999 and has become increasingly difficult and costly to maintain. Since the unit is the first generation of its kind, it is no longer available on the market; therefore costs for replacement parts have increased by at least fifty percent since the date of the inception. Proper replacement parts and technical support have also been difficult to locate. The Noland system staff proposes to replace has an operational cost of approximately $175,000 per year; the more modern system at the West Side WWTP costs approximately $40,000 per year. The proposed cost of replacement includes a covered building for the unit, which the current Noland system does not have. This project is funded over multiple years; the total project cost is estimated at $1.16 million. Meter Operations Capital (1840) Water Meters (02065) This project is for the replacement of old water meters damaged beyond repair and expansion 228,000 meters for new water service. Additional radio -read units will be installed on water meters that are located in difficult areas such as fenced back yards, alleys, inside buildings, and other time consuming locations. Backflow Prevention Assemblies (02066) This project is for installation or replacement of backflow prevention assemblies on City facilities to 12,000 meet backflow prevention mandate orders by the Arkansas Department of Health (ADH). Business Office Improvements (03038) Various improvements in the business office's hardware, safety features, and office configuration. 12,000 Specific improvements include the purchase of additional blue -bar printers to increase employee efficiency and installation of an emergency alarm system to notify the Police Department in the event of an unsafe condition or disruptive customer. Capital Water Mains (5600) Water Line Projects As Needed (04020) This project will provide funding for relatively small projects and improvements which will be 198,000 identified by the Water & Sewer Maintenance Division. Projects that will be selected will exceed the in house staffs ability to repair, but meet an immediate need based on frequency of leaks, looping requirements, and relatively small location work requiring contractor capabilities. Once defined, each project will be individually submitted to the Mayor for approval. City of Fayetteville, Arkansas 2011 Capital Budget Project Title & Description W/S Relocations for Street Bond Projects (11011) 2011 Budget Various water and sewer relocations for street bond projects where the street bond fund does not 500,000 have sufficient funds to cover the utility relocations or where the water and/or sewer lines are to be increased in capacity. Projects are to be paid by Water & Sewer revenue bond funds. Water Replace - Huntsville, Crossover to Van Hoose (11012) This project is to install approximately 19,000 feet of 12" water line on Huntsville Road (Highway 16; 250,000 between Crossover Road (Highway 265) and Van Hoose Drive. The project is required for several reasons: the soil is corrosive and the existing 8" line experiences numerous major breaks; the need for an increase in the capacity of the line feeding the area served by this line has been identified in every water mater plan performed starting in 1988; some of the higher elevation areas south of Huntsville Road experience low pressure during high water usage; and the fire protections available in the area needs to be increased. Sewer Mains Construction (5700) Sanitary Sewer Rehabilitation (02017) This project will reduce storm and ground water flows into the system which cause sewer overflows 1,200,000 and is required to meet state and federal laws. Negotiations with the ADEQ produced the agreement that as long as the City continues to pursue rehabilitation, no enforcement action will be initiated. Rehabilitation is required in areas with wet weather overflows to allow continued development. This project includes replacing and lining existing sewer mains and manholes, upgrading lift stations, and building relief lines. Design flows for the new West Side WWTP are based on continued rehabilitation. Minisystems 6, 9, 9x, 14A, 14B, 20 and Greenland require all work field study, analysis, design, and construction. Wetlands Bank Construction (11013) This project is for the construction of an 80 plus acres wetlands bank at the Woolsey Wet Prairie 350,000 area at the west side wastewater treatment plant site. This wetlands bank is adjacent to the existing wetlands mitigations site developed for the Wastewater System Improvement Project. The project will include development of a prospectus to be presented to the Corps of Engineers and for the construction and ongoing maintenance. The credits created in the bank can then be sold to customers within the Illinois Rover Watershed and other areas as approved the Corps. The project is expected to be a new revenue generator of the City, with initial funding to be provided from the sale of four acres of the Water & Sewer wastewater treatment plant site to Ozarks Electric and the sale of credits from the existing mitigation site. Total Water & Sewer Fund Projects: 4,131,000 City of Fayetteville, Arkansas 2011 Capital Budget Project Title & Description Solid Waste Fund (5500) Compost Program (5070) Compost Site Slab Expansion (10002) 2011 Budget Concreting the current composting pad will improve operations within the composting program. 251,000 Increased waste diversion through composting of organic wastes, as identified in the R.W. Beck Study, will be the result of this CIP. Modifying the composting permit from a class Y, designating yard waste only, to a class O for organics will necessitate the concreting of the current site over a period of three years in order to effectively operate an organics composting program. Storm water drainage and detention improvements will also be part of the expansion. Operating an organics composting operation requires frequent turning of rows which presently is hindered by rain events rendering the pad unusable for the compost row turner unless the pad is dry. Turning of rows allows more oxygen into the process thereby reducing odors, which will be a major concern when operating a class O facility. Commercial Drop Box Collections (5030) Solid Waste Compactors (10001) The drop box program utilizes compactor boxes to efficiently handle solid waste from large quantity 112,000 generators. Compactor boxes decrease the frequency of collection and are serviced with existing drop box trucks. The aesthetics are improved by having a compactor as opposed to multiple dumpsters to service. Many businesses desire this type of collection. The division is competitively pursuing accounts currently serviced by private franchised haulers. Total Solid Waste Fund Projects: 363,000 Shop Fund (9700) Fleet Operations Capital (1920) Police/Passenger Vehicles - Replacement (02081) The purpose of this project is to replace obsolete or high maintenance vehicles which are no longer 225,000 suited for service. 2011 purchases include: one compact sport utility, one sliding bed 4x4 pick up, and five patrol cars in 2011. Solid Waste Equipment - Replacement (02082) The purpose of this project is to replace obsolete or high maintenance sanitation vehicles which are 1,537,000 no longer suited for solid waste collection or recycling. 2011 purchases include one roll -off unit, two front loader units, one rear loader unit, and two side loader units. Construction Equipment - Replacement (02077) The purpose of this project is to replace obsolete or high maintenance vehicles which are no longer 105,000 suited for regular service. 2011 purchase is for a track dozer. Heavy Utility Trucks - Replacement (02079) The purpose of this project is to replace obsolete or high maintenance vehicles which are no longer 247,000 suited for regular service. 2011 purchases include a semi truck tractor, a flatbed truck with dump, and one backhoe / loader. City of Fayetteville, Arkansas 2011 Capital Budget Project Title & Description Tractors/Mowers - Replacement (02083) The purpose of this project is to replace obsolete or high maintenance vehicles which are no longer suited for regular service. 2011 purchases include two riding mowers, a hay baler, a brush mower, and a mower conditioner. Light/Medium Trucks - Replacement (02078) The purpose of this project is to replace obsolete or high maintenance vehicles which are no longer suited for regular service. 2011 purchases include nine trucks. Other Vehicles/Equipment - Replacement (02080) The purpose of this project is to replace obsolete or high maintenance vehicles which are no longer suited for regular service. 2011 purchases include an ATV, a Gator XPX and a sweeper. Total Shop Fund Projects Total Capital Improvements Program - 2011 Projects 2011 Budget 80,000 317,000 190,000 2,701,000 � 15,637,000 City of Fayetteville's Debt Position The City of Fayetteville has established a practice and policy of paying for all capital projects and capital improvements on a pay-as-you-go basis using current revenues, whenever possible. If a project or improvement is of sufficient size and need that it cannot be financed with current revenues, long-term debt will be recommended. The basis for this policy is that the City has maintained a commitment to infrastructure improvement and maintenance. The City also considers the cost versus the benefits of debt financing. A recommendation is made only when the benefits outweigh the costs. The City's debt policy also states that the City will attempt to refinance outstanding debt if a determination is made that the City will benefit by reduced interest expense over the remaining life of the bonds. Like most municipalities, the City of Fayetteville borrows funds through tax exempt municipal bonds. The City carefully analyzes each proposed bond issue to determine the need for the improvement, its useful life, and current and future revenues available to provide debt service. Existing debt service requires resources from both general governmental resources and enterprise fund resources. Bond Ratings The City's debt policy says that the communications will be maintained with the bond rating agencies and that the City will continue to strive for improvements in the City's bond rating. Such communications are vitally important due to the fact that, generally speaking, the higher rating a city has the lower the interest rate that must be paid. As such, the City will periodically confer with the rating agencies to update them on the financial status of the City. The two major investment services for bond ratings are Standard & Poor's Corporation and Moody's Investor Service. The following schedule briefly describes the ratings provided by the respective agencies for municipal bonds. Moody's and Standard & Poor's Credit Ratings for Municipal Bonds Ratings Moody's Standard & Poor's Description Aaa AAA Best quality, extremely strong capacity to pay principal and interest. Aa AA High quality, very strong capacity to pay principal and interest. A-1 A Upper medium quality, and strong capacity A to pay principal and interest. Baa-1 BBB Medium grade quality, adequate capacity & Baa to pay principal and interest. Ba and BB and Speculative quality, low capacity lower lower to pay principal and interest. Description of Outstanding Bonds Special Obligation Bonds Sales & Use Tax Refunding and Capital Improvement Bonds, Series 2005B: The bonds are special obligations of the City payable from receipts from a three-quarter of one percent citywide sales and use tax. The proceeds of the bonds are for the purpose of financing a portion of the costs of certain improvements to the City's wastewater treatment plants and sewerage and related facilities. The original issue amount was $45,000,000. Property Tax Increment Interest Accretion Bonds (Highway 71 East Square Redevelopment District No. 1 Project), Series 2005: The bonds are special obligations of the City payable solely from the Property Tax Increment of the District and monies in the funds and accounts established under the Indenture. The proceeds of the bonds are for the purpose of financing the costs of acquisition of certain real property within the City, the demolition of existing structures thereon, site preparation in connection therewith and the construction of sidewalk and crosswalk improvements. The original issue amount was $3,725,000. Sales and Use Tax Capital Improvement Bonds, Series 2006A: The bonds are special obligations of the City secured by and payable solely from receipts from a one -quarter and a three-quarter of a one percent citywide sales and use tax. The proceeds of the bonds are for the purpose of financing a portion of the costs of certain improvements to the City's wastewater treatment plants, sewerage and related facilities, to certain City streets, and to the City's trail system. The original issue amount was $50,000,000. Sales and Use Tax Capital Improvement RLF, Series 2006: The City of Fayetteville issued Not to Exceed $20,000,000 Sales and Use Tax Bond Series 2006 through the Arkansas Natural Resources Commission bond program commonly referred to as the Revolving Loan Fund (RLF). The bonds were issued for financing a portion of the costs of improvements to the City's wastewater treatment plants, sewerage and related facilities. The 2006 bonds are special obligations of the City secured by and payable solely from receipts of the .75% city-wide sales and use tax approved by the voters to support the project. All $20,000,000 in bonds has been issued. Sales and Use Tax Capital Improvement Bonds, Series 2007A: The bonds are special obligations of the City secured by and payable solely from receipts from a one -quarter and a three-quarter of a one percent citywide sales and use tax. The proceeds of the bonds are for the purpose of financing the costs of certain improvements to the City's wastewater treatment plants, sewerage, and related facilities. The original issue amount was $14,340,000. Sales and Use Tax Capital Improvement Bonds, Series 2009A: The bonds are special obligations of the City secured by and payable solely from receipts from a one -quarter and a three-quarter of a one percent citywide sales and use tax. The proceeds of the bonds are for the purpose of financing a portion of the costs of certain improvements certain City streets and to the City's trail system. The original issue amount was $11,250,000. Revenue Bonds Hotel & Restaurant Gross Receipts Tax Refunding, Series 2003: These bonds are special obligations of the City and were issued for the purpose of refinancing the Hotel & Restaurant Gross Receipts Tax Refunding bonds, Series 1998. The bonds are payable solely from amounts received by the City from a 1% Hotel & Restaurant Gross Receipts tax. As a result of the refunding, the City has a projected net present value savings of approximately $334,000 over the remaining life of the bonds. The original issue amount was $6,335,000. Water & Sewer System Refunding, Series 2002A: The bonds are payable solely from the net revenues derived from the operation of Fayetteville's water and sewer system. The proceeds of the bonds were used to refund Series 1994 and Series 2000 water and sewer system bonds. The refundings were issued to take advantage of lower interest rates, to restructure existing bond covenants, and to mitigate any interest risk on the variable interest rate of the Series 2000 bond issue. The original issue amount was $2,730,000. Water & Sewer System Refunding, Series 2002B: The bonds are payable solely from the net revenues derived from the operation of Fayetteville's water and sewer system. The proceeds of the bonds were used to refund Series 1994 and Series 2000 water and sewer system bonds. The refundings were issued to take advantage of lower interest rates, to restructure existing bond covenants, and to mitigate any interest risk on the variable interest rate of the Series 2000 bond issue. The original issue amount was $6,540,000. Water & Sewer System Refunding, Series 2004: The bonds are payable solely from the net revenues derived from the operation of Fayetteville's water and sewer system. The proceeds of the bonds were used to refund Series 1999 water and sewer system bonds. The refundings were issued to take advantage of lower interest rates, to restructure existing bond covenants, and to mitigate any interest risk on the variable interest rate of the Series 1999 bond issue. The original issue amount was $6,090,000. Water & Sewer System, Series 2009A: The bonds are payable solely from the net revenues derived from the operation of Fayetteville's water and sewer system. The bonds do not constitute an indebtedness of the City within the meaning of any constitutional or statutory debt limitation or restriction. The issuance of the Series 2009 Bonds shall not directly, indirectly or contingently obligate the City to levy or pledge any taxes whatsoever or to make any appropriation for the payment of the Series 2009 Bonds. The original issue amount was $8,210,000. General Obligation Bonds General Obligation, Series 2006A: The bonds are payable from full faith and credit of the City. The proceeds are for the purpose of financing the acquisition, construction, and equipping of additional fire station facilities within the City. The original issue amount was $3,570,000. Notes Payable Brooks -Hummel Land Purchase, 2007: In June 2007, the City entered into a promissory note with Forrest F. Brooks Revocable Trust for the purchase of 13.75 acres of land for $495,000. The agreement terms included $167,000 to be paid at closing and the remaining $328,000 to be paid annually in five installments plus 6% interest on the unpaid balance. City of Fayetteville, Arkansas Bonds Outstanding December 31, 2010 Outstanding Bond Due Interest Description Issue Dates Rates Amount Special Obligation Bonds Sales and Use Tax Capital Refunding & Capital Improvement Bonds, Series 2005B 2005 2009-2015 3.65-4.00% $ 26,765,000 Tax Increment Interest Accretion Bonds 2005 2006-2029 6.50% 3,465,000 Sales and Use Tax Capital Improvement Bonds, Series 2006A 2006 2006-2021 4.00-5.00% 48,125,000 Sales and Use Tax Capital Improvement Revolving Loan Fund (RLF) 2006 2009-2018 3.00% 16,461,717 Sales and Use Tax Capital Improvement Bonds, Series 2007A 2007 2007-2026 4.00-5.00% 13,090,000 Sales and Use Tax Capital Improvement Bonds, Series 2009A 2009 2015-2021 3.00-4.00% 11,250,000 119,156,717 Revenue Bonds Hotel & Restaurant Gross Receipts Tax Refunding 2003 2004-2015 1.00-3.55% 3,050,000 Water & Sewer System Refunding, Series 2002B 2002 2004-2017 2.35-4.95% 4,665,000 Water & Sewer System Refunding, Series 2004 2004 2004-2012 1.00-4.00% 2,205,000 Water & Sewer System, Series 2009 2009 2009-2020 2.10-3.70% 8,210,000 18,130,000 General Obligation Bonds General Obligation, Series 2006A 2006 2006-2011 3.75-4.00% 400,000 400,000 Notes Payable Brooks -Hummel Land Purchase 2007 2008-2012 6.00% 142,759 142,759 $ 137,829,476 City of Fayetteville, Arkansas 2011 Debt Service Payment Schedule Bond Description Issue Principal Interest Total Special Obligation Bonds Sales and Use Tax Capital Refunding & Capital Improvement Bonds, Series 2005B 2005 $ 7,885,000 $ 1,126,490 $ 9,011,490 Sales and Use Tax Capital Improvement Bonds, Series 2006A 2006 0 2,207,476 2,207,476 Sales and Use Tax Capital Improvement Bonds, Series 2007A 2007 0 622,725 622,725 Sales and Use Tax Capital Improvement Revolving Loan Fund (RLF) 2006 1,849,748 480,082 2,329,830 Sales and Use Tax Capital Improvement Bonds, Series 2009A 2009 0 406,425 406,425 9,734,748 4,843,198 14,577,946 Revenue Bonds Hotel & Restaurant Gross Receipts Tax Refunding Water & Sewer System Refunding, Series 2002B Water & Sewer System Refunding, Series 2004 Water & Sewer System, Series 2009A 2003 575,000 101,186 676,186 2002 580,000 221,315 801,315 2004 690,000 83,371 773,371 2009 0 250.232 250.232 General Obligation Bonds General Obligation, Series 2006A 2006 770,000 30,800 800,800 Notes Payable: Brooks -Hummel Land Purchase 2007 69,301 8,566 77,867 69,301 8,566 77,867 Total Debt Service Payments $ 12,419,049 $ 5,538,668 $ 17,957,717 190 City of Fayetteville, Arkansas Computation of Legal Debt Margin December 31, 2010 General Obligation Debt Limit Debt margin is a calculation based on the assessed value of property located within the City limits. The debt limit is established by state statute and is limited to 20% of assessed value. 2010 Assessed Value Debt Limit - 20% of Assessed Value General Obligation Bonds Payable Less: Debt Service Fund Total Debt Applicable to Debt Limit Legal Debt Margin 280,000,000 240,000,000 200,000,000 160,000,000 120,000,000 80,000,00( 40,000,001 $ 1,140,000 n $ 1,249,283,366 249,856,673 1,140,000 $ 248,716,673 Debt Applicable to Debt Limit 2000-2010 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 ■ Net Bonded Debt 0 Legal Debt Limit Enterprise Fund Debt Limit (Revenue Bond Debt) Enterprise fund debt is established by the cash flow for each enterprise fund. For example, the Water & Sewer Fund must be able to generate sufficient cash flows to meet normal operating and capital, as well as provide sufficient resources to meet the annual debt service requirements. Prior to issuing enterprise fund bonds, an analysis of current revenues and expenses is conducted to determine the revenues required to support a bond issue. Special Obligation Bond Debt Limit Special obligation bond debt is limited by the maximum amount of the special source (such as sales tax) can generate within terms of bond covenants. * Note: The assessed value does not include City utilities. City of Fayetteville, Arkansas Total Debt to Maturity Schedule - All Funds December 31, 2010 Principal Amount Maturity Year 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Beginning Ending Balance Additions Reductions Balance $ 149,790,334 $ 137,829,476 125,780,429 112,891,313 100,333,058 94,035,464 81,181,737 68,465,029 55,208,437 41,380,000 29,340,000 18,280,000 9,115,000 7,860,000 6,545,000 5,160,000 3,720,000 3,465,000 3,465,000 3,465,000 0 $ 11,960,857 $ 137,829,476 $ 0 12,049,048 0 12,889,115 0 12,558,255 0 6,297,594 0 12,853,727 0 12,716,708 0 13,256,592 0 13,828,437 0 12,040,000 0 11,060,000 0 9,165,000 0 1,255,000 0 1,315,000 0 1,385,000 0 1,440,000 0 255,000 0 0 0 0 0 3.465.000 $ 0 $ 149,790,334 125,780,429 112,891,313 100,333,058 94,035,464 81,181,737 68,465,029 55,208,437 41,380,000 29,340,000 18,280,000 9,115,000 7,860,000 6,545,000 5,160,000 3,720,000 3,465,000 3,465,000 3,465,000 0 Annual Debt Interest Requirement 5,986,535 $ 17,947,392 5,538,666 17,587,714 5,067,191 17,956,306 4,604,178 17,162,433 4,102,761 10,400,355 3,825,337 16,679,064 3,292,071 16,008,779 2,753,518 16,010,110 2,185,372 16,013,809 1,635,667 13,675,667 1,128,630 12,188,630 764,194 9,929,194 310,644 1,565,644 247,893 1,562,893 182,144 1,567,144 123,281 1,563,281 62,081 317,081 0 0 0 0 12,916,425 16,3 81,425 $ 54,726,588 $ 204,516,922 APPENDIX N . aaJ 10 U C O • N_ 0) L 'I- 0 W a) U- 0 U) W N O U >' 0 O C E at O O I- C E a) A a G d LL C E A a) V 0 a Co 0m > c a 0-0 F N U a o U N p W a o , 0 C) a O C � 'O 41 U U @ m Co_ o r o o O c a a c � o c m m U @ E m � � oa a° aai o p @ � U m v Z m U > N @ C U) O U a > to 0 a 0 5 U oo E O g E E E > N C O U Q U U 0 U � >_ E n c @ ❑ ❑ h 0 E O r m o U d N O r o Z m m r o ° U a O C a m Y u a o F- o E @ m c (a O rn O @ U @ U 9 C d@ a o o a o o @ C c c m Y (7 U ' Y m �' m v > a x a D U h > •O ❑ ❑ U ❑ N C p y C E N r O a atj U = N d @ c O N > H ❑ 0❑ C 'o c — 00 v •E — @E E @ c m m o m = a - W I I I I I I I O a6 N O U U O N C r C N @ T E= r N E p C E 02 U> E > wn U L7 0 `o � N @ @ O y U r 0 O U N N @ r @ N N r o. v U O 193 Officials of the City of Fayetteville, Arkansas Elected Officials Mayor Lioneld Jordan 479.575.8330 mayor@ci.fayetteville.ar.us Ward 1, Position 1 Adella Gray 479.442.4958 Ward1_posl@ci.fayetteville.ar.us Ward 1, Position 2 Brenda Thiel 479.442.3095 Ward1_pos2@ci.fayetteville.ar.us Ward 2, Position 1 Kyle Cook 479.521.7632 Ward2_posl@ci.fayetteville.ar.us Ward 2, Position 2 Matthew Petty 479.442.5536 Ward2_pos2@ci.fayetteville.ar.us Ward 3, Position 1 Robert Rhoads 479.973.5202 Ward3_posl@ci.fayetteville.ar.us Ward 3, Position 2 Bobby Ferrell 479.442.3535 Ward3_pos2@ci.fayetteville.ar.us Ward 4, Position 1 Shirley Lucas 479.442.4612 Ward4_posl@ci.fayetteville.ar.us Ward 4, Position 2 Sarah Lewis 479.442.5415 Ward4_pos2@ci.fayetteville.ar.us City Attorney Kit Williams 479.575.8313 kwilliams@ci.fayetteville.ar.us City Clerk/Treasurer Sondra Smith 479.575.8323 City_clerk@ci.fayetteville.ar.us District Judge Rudy Moore 479.587.3590 rmoore@ci.fayetteville.ar.us Management Staff Executive Staff Chief of Staff Don Marr 479.575.8330 dmarr@ci.fayetteville.ar.us Acting Police Chief Greg Tabor 479.587.3565 police@ci.fayetteville.ar.us Fire Chief David Dayringer 479.575.8365 fire@ci.fayetteville.ar.us Senior Department Directors Communications & Marketing Director Lindsley Smith 479.575.8330 Ismith@ci.fayetteville.ar.us Development Services Director Jeremy Pate 479.575.8265 jpate@ci.fayetteville.ar.us Finance & Internal Services Director Paul A. Becker 479.575.8330 pbecker@ci.fayetteville.ar.us Parks & Recreation Director Connie Edmonston 479.444.3471 parks_and_recreation@ci.fayetteville.ar.us Transportation Services Director Terry Gulley 479.575.8228 transportation@ci.fayetteville.ar.us Utilities Director David Jurgens 479.575.8330 djurgens@ci.fayetteville.ar.us Division Heads Accounting Director Marsha Hertweck 479.575.8281 accounting@ci.fayetteville.ar.us Animal Shelter Superintendent Justine Middleton 479.444.3456 animal_services@ci.fayetteville.ar.us Billing & Collections Manager Rainy Laycox 479.521.1258 rlaycox@ci.fayetteville.ar.us Budget Director Kevin Springer 479.575.8347 budget_research@ci.fayetteville.ar.us Building Maintenance Superintendent Larry Rennie 479.575.8363 building_services@ci.fayetteville.ar.us City Engineer Chris Brown 479.575.8206 engineering@ci.fayetteville.ar.us City Prosecutor Casey Jones 479.575.8377 cjones@ci.fayetteville.ar.us Community Services Director Yolanda Fields 479.575.8260 community_services@ci.fayetteville.ar.us Director of Aviation Ray Boudreaux 479.718.7642 rboudreaux@ci.fayetteville.ar.us Dispatch Manager Kathy Stocker 479.587.3555 police@ci.fayetteville.ar.us District Court Administrator Dena Stockalper 479.587.3591 district_court@ci.fayetteville.ar.us Fleet Operations Superintendent Dennis Pratt 479.444.3495 fleet@ci.fayetteville.ar.us Government Channel Manager Fritz Gisler 479.444.3434 fgisler@ci.fayetteville.ar.us Human Resources Director Missy Leflar 479.575.8278 mleflar@ci.fayetteville.ar.us Information Technologies Director Scott Huddleston 479.575.8320 information_technology@ci.fayetteville.ar.us Internal Auditor Vicki Deaton 479.575.8261 vdeaton@ci.fayetteville.ar.us Parking & Telecommunications Manager Sharon Waters 479.575.8280 parking@ci.fayetteville.ar.us Purchasing Manager Peggy Vice 479.575.8256 purchasing@ci.fayetteville.ar.us Solid Waste & Recycling Manager Carrol Hill 479.575.8398 solid_waste@ci.fayetteville.ar.us Strategic Plan. & Internal Consulting Director Karen Minkel 479.575.8271 kminkel@ci.fayetteville.ar.us Sustainability Director John Coleman 479.575.8272 jcoleman@ci.fayetteville.ar.us Water & Wastewater Operations Manager Will Winn 479.575.8386 water_and_sewer_maintenance@ci.fayetteville.ar.us 194 City of Fayetteville, Arkansas 2011 Operating Budget Outside Agency Funding Actual Budgeted 2009 2010 Estimated Budgeted 2010 2011 OUTSIDE AGENCY FUNDING: General Fund (1010): Ozark Regional Transit $ 254,000 $ 254,000 $ 254,000 $ 254,000 Fayetteville Boys & Girls Club 64,000 57,600 57,600 205,350 Community Access Television 93,000 93,000 93,000 93,000 NWAEDD (Senior Center) 25,000 23,350 23,350 53,350 Razorback Transit 50,000 50,000 50,000 50,000 Ozark Military Museum 6,000 6,000 6,000 6,000 *NWA Regional Planning 36,937 36,937 36,937 36,937 *Central Emergency Medical Service 270,000 270,000 247,500 270,000 798,937 790,887 768,387 968,637 Parks Development Fund (2250): Fayetteville Boys & Girls Club 147,750 147,750 147,750 0 NWAEDD (Senior Center) 30,000 30,000 30,000 0 177,750 177,750 177,750 0 Total Outside Agency Funding $ 976,687 $ 968,637 $ 946,137 $ 968,637 * These Outside Agencies Have Interlocal Governmental Agreements. 195 LISTING OF ACRONYMS A&P..........................................................................................................Advertising & Promotion ADA............................................................................................... Americans with Disabilities Act ADEQ...................................................................Arkansas Department of Environmental Quality ADH................................................................................................Arkansas Department of Health AED............................................................................................... Automated External Deliberator AEP............................................................................................................ Arkansas Electric Power AHTD.....................................................................Arkansas Highway Transportation Department AMP.......................................................................................... Aircraft Maintenance Professionals BMX................................................................................................................... Bicycle Motocross BOD.................................................................................................. Biochemical Oxygen Demand CAD........................................................................................................... Computer Aided Design CAFR............................................................................... Comprehensive Annual Financial Report CALEA.......................................... Commission on Accreditation for Law Enforcement Agencies CAT.................................................................................................. Community Access Television CD............................................................................................................................... Compact Disc CDBG................................................................................. Community Development Block Grant CIP.................................................................................................. Capital Improvements Program CMS................................................................................................... Content Management System COLA......................................................................................................Cost of Living Adjustment CPI................................................................................................................. Consumer Price Index CPR.................................................................................. Cardiovascular Pulmonary Resuscitation DOT................................................................................................... Department of Transportation DTF........................................................................................................................ Drug Task Force DWI......................................................................................................... Driving While Intoxicated ED............................................................................................................... Economic Development EDI.............................................................................................. Economic Development Initiative EDMS........................................................................... Electronic Document Management System EMS....................................................................................................Emergency Medical Services EMT............................................................................................... Emergency Medical Technician EPA............................................................................................. Environmental Protection Agency ERT....................................................................................................... Emergency Response Team FAA............................................................................................... Federal Aviation Administration FAR...................................................................................................... Federal Aviation Regulation FASB................................................................................... Financial Accounting Standards Board FBO................................................................................................................. Field Based Operator FCC....................................................................................... Federal Communication Commission FEDC........................................................................ Fayetteville Economic Development Council FEMA............................................................................. Federal Emergency Management Agency FHWA...........................................................................................Federal Highway Administration FOIA.................................................................................................... Freedom of Information Act FTE................................................................................................................. Full -Time Equivalent GA.......................................................................................................................... General Aviation GAAP............................................................................ Generally Accepted Accounting Principles GASB.......................................................................... Governmental Accounting Standards Board GFOA............................................................................. Government Finance Officers Association GHG...................................................................................................................... Green House Gas LISTING OF ACRONYMS, (continued) GIS................................................................................................. Geographic Information System HIRL................................................................................................. High Intensity Runway Lights HMI...................................................................................................... Human Machine Integration HMR.....................................................................................................Hotel/Motel Restaurant Tax HOME........................................................................................................... HOME Grant Program HUD............................................................................................... Housing & Urban Development HVAC...........................................................................Heating, Ventilation, and Air Conditioning IPP.................................................................................................. Industrial Pretreatment Program ISO......................................................................................... International Standards Organization IT................................................................................................................ Information Technology LAN..................................................................................................................Local Area Network LED................................................................................................................. Light Emitting Diode LOPFI.......................................................................................... Local Police and Fire Retirement MDT...............................................................................................................Mobile Data Terminal MGD.......................................................................................................... Million Gallons per Day MLK................................................................................................................... Martin Luther King MRF...................................................................................................... Materials Recovery Facility MUTCD..................................................................... Manual on Uniform Traffic Control Devices MVR............................................................................................................Mobile Video Recorder NPDES............................................................... National Pollutant Discharge Elimination System NWA.................................................................................................................Northwest Arkansas O&M........................................................................................................ Operation & Maintenance ORT.............................................................................................................. Ozark Regional Transit PAPI........................................................................................... Precision Approach Path Indicator PC........................................................................................................................ Personal Computer PEG................................................................................................... Public/Education/Government PO............................................................................................................................. Purchase Order PRAB.......................................................................................Parks & Recreation Advisory Board RFP................................................................................................................ Request for Proposals ROW........................................................................................................................... Right -of -Way RLF................................................................................................................ Revolving Loan Fund RTU.............................................................................................................. Remote Terminal Units SCADA.............................................................................Supervisory Control & Data Acquisition TIF............................................................................................................. Tax Increment Financing TSS...............................................................................................................Total Suspended Solids UDC...................................................................................................... Unified Development Code USACE.............................................................................. United States Army Corps of Engineers UV.................................................................................................................................. Ultra Violet W&S, W/S................................................................................................................ Water & Sewer WSIP............................................................................. Wastewater System Improvements Project WWT............................................................................................................. Wastewater Treatment WWTP................................................................................................. Wastewater Treatment Plant W/WW................................................................................................................. Water/Wastewater YRCC................................................................................. Yvonne Richardson Community Center WA GLOSSARY ACCOUNT GROUP. A self -balancing set of accounts which are not a fund or a fiscal entity. General Fixed Assets Account Group and General Long -Term Debt Account Group are such examples. ACCOUNTING SYSTEM. Records and procedures that discover, record, classify, and report information on the financial position and operations of a governmental unit or any of its funds. ACCRUAL. Revenue and expenses are recorded when they are incurred. AD VALOREM. A basis for levy of taxes upon property based on value. AGENCY FUND. A fund consisting of resources received and held by the governmental unit as an agent for others. APPROPRIATION. An authorization granted by the board to incur liabilities for specific purposes. ASSETS. Probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events. BALANCED BUDGET. A budget balanced by fund, for all funds maintained by the City, in which total anticipated revenues must equal or exceed the budgeted expenditures for each fund. BOND. A written promise to pay a specified sum of money, called the face value or principal amount, at a specified date or dates in the future, called the maturity date(s), together with periodic interest at a specified rate. BOND DISCOUNT. The excess of the face value of a bond over the price for which it is acquired or sold. BOND PREMIUM. The excess of the price at which a bond is acquired or sold over its face value. BONDED DEBT. The portion of indebtedness represented by outstanding bonds. BUDGET. A financial operating plan consisting of estimates of proposed expenditures for a given period and the proposed means of financing them. BUDGET CONTROL. The control or management of the approved Budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. BUDGET DOCUMENT. The instrument used by the budget -making authority to present a comprehensive financial program to the appropriating body. BUDGET MESSAGE. A general discussion of the budget as presented in writing by the Mayor to the City Council. The message contains an explanation of the principal budget items and recommendations regarding the financial policy for the coming year. CAPITAL BUDGET. This budget deals with large expenditures for capital items normally financed by borrowing. Usually capital items have long-range returns, useful life spans, are relatively expensive, and have physical presence such as buildings, roads, sewage systems, etc. GLOSSARY, (continued) CAPITAL IMPROVEMENT. Any property, asset, or improvement with an estimated value greater than five thousand dollars, and estimated life or usefulness of one or more years, including land, interest therein and including constructions, enlargements, and renovations. CAPITAL IMPROVEMENT PROGRAM. An approach or technique for identifying and forecasting capital outlay decisions that a government expects to make over a five year period. CAPITAL OUTLAY. Expenditures that result in the acquisition of or addition to fixed assets. CAPITAL PROJECTS FUND. A fund created to account for all resources to be used for the acquisition or construction of designated fixed assets. CASH. Legal tender or coins that can be used in exchange for goods, debt, or services. This includes the value of assets that can be converted into cash immediately CONSTRUCTION WORK IN PROGRESS. The cost of construction work that has been started but not yet completed and placed in service. CONTINGENCY FUND. Funds set aside for unforeseen expenses of uncertain amounts or funds set aside for known expenses, such as salary increases, but uncertain amounts. CONTRACTUAL SERVICE. An agreement to perform a service or task by external organizational units. A group of accounts which cover the above as well as travel and training and other miscellaneous services. DEBT SERVICE. The amount of money necessary to pay interest on an outstanding debt, the principal of maturing material serial bonds, and the required contributions to a sinking fund for term bonds. DEBT SERVICE FUND. A fund established to finance and account for the payment of interest and principal on all general obligation debt, serial and term, other than that payable exclusively from special assessments and revenues from fiduciary and proprietary funds. DEMAND. Demand is the external factor that demonstrates the "need" for a program. Demand data enables decision -makers to adjust services and costs to respond to changes in direction for the service. DEPARTMENT. Departments are the major organizational subdivisions. They have a broad overall purpose. In the City of Fayetteville organization structure, each department is comprised of one or more divisions. DEPRECIATION. Expiration in the service life of fixed assets, attributable to wear and tear, deterioration, action of the physical elements, inadequacy, and obsolescence. DESIGNATED FUND. Funds created to account for assets set aside for a specific purpose. DIVISION. Divisions are the major functional sub -divisions and correspond roughly to the departmental hierarchy formerly used by the City. Each Division reports to one of more departments. EFFECTIVENESS. Effectiveness data enables decision -makers to see that quality does not suffer as productivity increases, and that constituents are satisfied with services. GLOSSARY, (continued) ENCUMBRANCE. An account used to record the estimated amount of contracts, salary commitments and purchase orders that are chargeable to an appropriation. ENTERPRISE FUND. A fund established to finance and account for the acquisition, operation, and maintenance of governmental facilities and services which are entirely or predominantly self-supporting by user charges. EXPENDITURE. Accounts which are kept on either the accrual basis or modified accrual basis of accounting and designates the cost of goods delivered or services rendered, whether paid or unpaid, including expenses and capital outlays. EXPENSE. Charges incurred for operation, maintenance, interest, and other charges that will benefit the current year. FIDUCIARY FUND. Any fund held by a governmental unit as an agent or trustee. FISCAL YEAR. A 12 -month period of time to which the annual budget applies and at the end of which a governmental unit determines its financial position and the results of its operations. FIXED ASSET. Long-term assets that are intended to be held or used, such as land, buildings, machinery, furniture, and other equipment. FRANCHISE TAX. Fees levied on a corporation in return for granting a privilege sanctioning a monopoly or permitting the use of public property, usually subject to regulation set by the governing body. FULL-TIME EQUIVALENT POSITION (FTE). A part-time position converted to the decimal equivalent of a full-time position based on 2,080 hours per year. For example, a summer lifeguard working for four months, or 690 hours, would be equivalent to .33 of a full-time position. FUND. A fiscal and accounting entity with a self -balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities, or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. FUND BALANCE. Fund equity of a fund or in Governmental Funds, the amount assets exceed liabilities. Unrestricted Fund Balance is available for appropriation. FUND EQUITY. The excess of assets over liabilities. A portion of the equity may be reserved, restricted or designated; the remainder is Fund Balance. GENERAL FIXED ASSETS ACCOUNT GROUP. A self -balancing group of accounts set up to account for the general fixed assets of a governmental unit. GENERAL FUND. A fund used to account for all transactions of a governmental unit that are not accounted for in another fund, such as police and fire services. GENERAL LONG-TERM DEBT ACCOUNT GROUP. A self -balancing group of accounts set up to account for long-term debt which is legally payable from general revenues. 200 GLOSSARY, (continued) GOAL. A goal is a statement of desired conditions to be maintained or achieved through the efforts of an organization. Actual total achievement may be impossible, but the goal is a standard against which to measure progress toward ideal conditions. A goal is a definition of results toward which the work of the organization is directed. GOVERNMENTAL FUND. A generic classification adopted by the National Council on Governmental Accounting to refer to all funds other than proprietary and fiduciary funds. General fund, special revenue funds, capital projects funds, debt service funds, and special assessment funds are all examples of governmental fund types. GRANT. A contribution by one governmental unit to another unit. The contribution is usually made to aid in the support of a specified function or for the acquisition or construction of fixed assets. INCOME. A term used to represent the excess of revenues earned over the expenses incurred in carrying on an enterprise operation. INTERGOVERNMENTAL REVENUE. Revenue from other governments. Grants, entitlements, and shared revenues are types of intergovernmental revenue. INTERNAL SERVICE FUND. A fund established to finance and account for services and commodities furnished by a designated department to other departments. Amounts expended by the fund are reestablished from either operating earnings or by transfers from other funds. INVESTMENT. Securities held for the production of income in the form of interest and dividends. LIABILITY. Probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events. LINE -ITEM. A detailed classification of an expense or expenditure classified by object within each Division. LONG-TERM DEBT. Debt with a maturity of more than one year after the date of issuance. MODIFIED ACCRUAL BASIS. Governmental funds use the modified accrual basis of accounting. Revenues are recognized in the period in which they become both available and measurable. Expenditures are recognized at the time a liability is incurred. NET INCOME. A term used in governmental enterprise to designate the excess of total revenues over total expenses. NONOPERATING EXPENSE. Proprietary fund expenses incurred in performance of activities not directly related to supplying the basic service by a governmental enterprise. NONOPERATING INCOME. Proprietary fund income that is not derived from the basic operations of such enterprises. OBJECT CODE. Expenditure classification according to the types of items purchased or services obtained; for example, personnel services, materials and supplies, contractual service, and capital. 201 GLOSSARY, (continued) OBJECTIVE. An objective is a decision about the amount of progress to be made within a specified period of time. It states in measurable and quantitative terms the results to be achieved within a specified time and plans the incremental steps to achieve the goal. OPERATING TRANSFER. Legally authorized interfund transfers from a fund receiving revenue to the fund that makes expenditures. ORDINANCE. A formal legislative enactment by the governing board of a municipality. If it is not in conflict with any higher form of law, such as a state statute or constitutional provision, it has the full force and effect of law within the boundaries of the municipality to which it applies. PERFORMANCE BUDGET. A budget which relates appropriations to work loads. By featuring unit measures, performance budgets are believed to express official and citizen interest in the managerial value of efficiency. PERFORMANCE MEASURES. Performance measures provide a means of identifying the level of service provided. Performance measures include a measurement of Demand, Workload, Productivity, and Effectiveness. PROGRAM. Operating units within a Division. Each program represents a specific type of activity within its Division aimed at providing a service for which the City is responsible. PROGRAM BUDGET. A budget which relates appropriations to goals. Budget makers practicing this approach strive to appropriate sums to non -organization, goal -oriented cost centers. Program budgeting is believed to express official and citizen interest in planning and in the effective use of resources. PROGRAM OBJECTIVES. A program objective is a decision about the amount of progress to be made within a specified period of time in reducing the gap between real conditions and the ideal conditions described in the Program Description. It states in measurable quantitative terms the results to be achieved within a specified time and plans the incremental steps to achieve them. PRODUCTIVITY. Unit cost (productivity data) enables decision -makers to measure efficiency, as opposed to total expenditures. Productivity unit costs can also be used to quickly estimate the cost of adding more service or savings realized from reductions in service. PROPRIETARY FUND. Sometimes referred to as "income -determination" or "commercial -type" funds. Examples are enterprise and internal service funds. RESERVE. An account that records a portion of the fund equity that must be segregated for some future use and which is not available for further appropriation or expenditure. RETAINED EARNINGS. The accumulated earnings of an enterprise or internal service fund that have been retained in the fund and that are not reserved for any specific purpose. REVENUE. Additions to fund financial resources other than from interfund transfers and debt issue proceeds. SPECIAL REVENUE FUND. A fund established to account for revenues from specific taxes or other earmarked revenue sources that by law are designated to finance particular functions or activities of government. 202 GLOSSARY, (continued) TAX. A compulsory charge levied by a governmental unit for the purpose of raising revenue. These revenues are used to pay for services or improvements provided for the general public benefit. UNRESERVED FUND BALANCE. The amount remaining in a fund that is not reserved for some future use and which is available for further appropriation or expenditure. USER CHARGE. A charged levied against users of a service or purchasers of a product of an enterprise or internal service funds. WORKLOAD. Workload data answers the question about how much service is being provided, as well as how output is meeting service demand. Workload data is also the basis, along with total expenditures, for unit cost or productivity indicators. 203 City of Fayetteville, Arkansas Index 2011 Budget Executive Summary...........................................................................................................III-X 2011 Capital Budget...........................................................................................................................173-185 2011 Capital Projects Comprehensive Detail.....................................................................................170-172 2011 Capital Projects Summary................................................................................................................169 Acronyms...........................................................................................................................................196-197 Administrative Procedures to Adjust the Approved Budget......................................................................7-8 Airport Fund Activity Expenditure Summary...........................................................................................127 Airport Fund Description...................................................................................................................123-124 Airport Fund Operating Budget.........................................................................................................125-126 BudgetFlowchart .......................................................................................................................................... 3 Budget Organizational Structure..............................................................................................................9-10 BudgetProcess...........................................................................................................................................1-2 BudgetResolution.......................................................................................................................................XI CapitalImprovement Policy.......................................................................................................................... 6 Capital Improvements Program Directional Information...................................................................166-168 Capital Improvements Program Introduction.....................................................................................163-165 Chart of Fund Types - Governmental..........................................................................................................13 Chart of Fund Types - Proprietary & Fiduciary..........................................................................................14 Community Development Block Grant Fund Activity Expenditure Summary..........................................51 Community Development Block Grant Fund Description..........................................................................49 Community Development Block Grant Fund Summary.............................................................................50 Consolidated Fund - Department - Program Structure................................................................................ l l DebtPolicy.................................................................................................................................................... 5 DebtPosition.............................................................................................................................................186 DebtService Payment Schedule................................................................................................................190 Debtto Maturity Schedule........................................................................................................................192 Description of Outstanding Bonds.....................................................................................................187-188 Drug Law Enforcement Fund Activity Expenditure Summary...................................................................75 Drug Law Enforcement Fund Description.................................................................................................. 73 DrugLaw Enforcement Fund Summary..................................................................................................... 74 EDI Attainable Housing Grant Fund Activity Expenditure Summary........................................................55 EDI Attainable Housing Grant Fund Description....................................................................................... 53 EDI Attainable Housing Grant Fund Summary.......................................................................................... 54 Energy Block Grant Fund Description.......................................................................................................61 Energy Block Grant Fund Summary..........................................................................................................62 Energy Block Grant Fund Activity Expenditure Summary........................................................................63 ExpenditurePolicy.....................................................................................................................................4-5 FinancialReporting Policy............................................................................................................................ 6 Fire Bond Fund Activity Expenditure Summary.........................................................................................79 FireBond Fund Description........................................................................................................................77 FireBond Fund Summary...........................................................................................................................78 Fire Pension Fund Activity Expenditure Summary...................................................................................139 Fire Pension Fund Description..................................................................................................................137 Fire Pension Fund Operating Budget........................................................................................................138 General Fund Activity Expenditure Summary.......................................................................................27-38 GeneralFund Description......................................................................................................................17-25 GeneralFund Summary..............................................................................................................................26 Glossary..............................................................................................................................................198-203 204 City of Fayetteville, Arkansas Index Impact Fee Fund Activity Expenditure Summary.......................................................................................71 ImpactFee Fund Description...................................................................................................................... 69 ImpactFee Fund Summary......................................................................................................................... 70 Index...................................................................................................................................................204-206 Investment and Cash Management Policy.................................................................................................5-6 Legal Debt Margin Computation..............................................................................................................191 List of Elected Officials, Administrative Officials, & Management Staff................................................194 Multi -Year Comparison - Adopted Budget Expenditures...........................................................................16 OrganizationalChart .................................................................................................................................193 OutsideAgency Funding...........................................................................................................................195 Parking Fund Activity Expenditure Summary............................................................................................47 ParkingFund Description............................................................................................................................ 45 ParkingFund Summary............................................................................................................................... 46 Parks Development Fund Activity Expenditure Summary......................................................................... 67 Parks Development Fund Description.........................................................................................................65 Parks Development Fund Summary............................................................................................................66 PersonnelHistory......................................................................................................................................147 Personnel Summary by Activity and Division...................................................................................149-162 Personnel Summary by Activity and Fund................................................................................................148 Personnel Summary Full Time Equivalent Basis......................................................................................145 Personnel Variation Summary...................................................................................................................146 Police Pension Fund Activity Expenditure Summary...............................................................................135 Police Pension Fund Description..............................................................................................................133 Police Pension Fund Operating Budget.....................................................................................................134 Replacement & Disaster Recovery Fund Activity Expenditure Summary.................................................91 Replacement & Disaster Recovery Fund Description.................................................................................89 Replacement & Disaster Recovery Fund Summary....................................................................................90 ReservePolicy............................................................................................................................................... 5 RevenuePolicy.............................................................................................................................................. 4 Sales Tax Capital Improvements Fund Activity Expenditure Summary....................................................95 Sales Tax Capital Improvements Fund Capital Budget.........................................................................96-97 Sales Tax Capital Improvements Fund Description....................................................................................93 Sales Tax Capital Improvements Fund Summary.......................................................................................94 Sales Tax Construction Bond Fund Activity Expenditure Summary ........................................................105 Sales Tax Construction Bond Fund Description.......................................................................................103 Sales Tax Construction Bond Fund Summary..........................................................................................104 Scheduleof Bonds Outstanding................................................................................................................189 Shop Fund Activity Expenditure Summary..............................................................................................144 ShopFund Description..............................................................................................................................141 Shop Fund Operating Budget.............................................................................................................142-143 Solid Waste Fund Activity Expenditure Summary............................................................................121-122 Solid Waste Fund Description............................................................................................................117-118 Solid Waste Fund Operating Budget..................................................................................................119-120 Sources and Uses of Funds..........................................................................................................................15 Special State Grants Fund Description........................................................................................................57 Special State Grants Fund Expenditure Summary...................................................................................... 59 SpecialState Grants Fund Summary...........................................................................................................58 Street Fund Activity Expenditure Summary..........................................................................................42-43 205 City of Fayetteville, Arkansas Index StreetFund Description.......................................................................................................................... 3 9-40 StreetFund Summary.................................................................................................................................. 41 TIF Bond Fund Activity Expenditure Summary.........................................................................................83 TIFBond Fund Description........................................................................................................................ 81 TIFBond Fund Summary...........................................................................................................................82 Town Center and Parking Facility Fund Activity Expenditure Summary ................................................131 Town Center and Parking Facility Fund Description................................................................................129 Town Center and Parking Facility Fund Operating Budget......................................................................130 Transmittal Memo from the Mayor to Council..........................................................................................I-II Wastewater Improvements Sales Tax Bond Fund Activity Expenditure Summary...................................87 Wastewater Improvements Sales Tax Bond Fund Description...................................................................85 Wastewater Improvements Sales Tax Bond Fund Summary......................................................................86 Wastewater System Improvements Project Fund Activity Expenditure Summary...................................101 Wastewater System Improvements Project Fund Description....................................................................99 Wastewater System Improvements Project Fund Summary.....................................................................100 Water & Sewer Fund Activity Expenditure Summary.......................................................................112-115 Water & Sewer Fund Description......................................................................................................107-109 Water & Sewer Fund Operating Budget............................................................................................110-111 206