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HomeMy WebLinkAbout212-11 RESOLUTIONRESOLUTION NO. 212-11 A RESOLUTION ADOPTING THE 2012 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 2012 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 6th day of December, 2011. APPROVED: ATTEST: LISA BRANSON, Deputy City Clerk City of Fayetteville, Arkansas 2012 Annual Budget and Work Program City Council and Other Elected Officials Adella Gray, Ward 1 - Position 1 Brenda Boudreaux, Ward 1 - Position 2 Mark Kinion, Ward 2 - Position 1 Matthew Petty, Ward 2 - Position 2 Justin Tennant, Ward 3 - Position 1 Bobby Ferrell, Ward 3 - Position 2 Rhonda Adams, 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 Financial Analyst Liz Hutchens, Financial Analyst Table of Contents Budget Message Budget Process & Policies Fund Summaries Personnel Summary Capital & Debt Appendix Index 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 Cit y operations, reflected our b eliefs concerning City services, and was easy to remember. All City employees were given an opportunity to prov ide input for the mission s tatement. The mission state ment was then adopted by t he 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 Budget Executive Summary III -XII Budget Resolution XIII 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 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 City of Fayetteville, Arkansas Table of Contents 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 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 city of Fayetteville, Arkansas Table of contents 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 (2002-2012) 147 Personnel Summary by Activity & Fund 148 Personnel by Activity & Division - Summary 149-150 Personnel by Activity & Division (Detail) 151-162 Frozen Positions by Activity & Division 163-164 city of Fayetteville, Arkansas Table of Contents capital & Debt: Capital Improvements Program Introduction 165-167 Capital Improvements Program Directional Information 168-170 capital Projects Summary (2012) 171 capital Projects Comprehensive Detail (2012) 172-174 Capital Budget (2012) 175-186 Debt Position 187 Description of outstanding Bonds 188-189 schedule of Bonds Outstanding 190 Debt service Payment schedule 191 Legal Debt Margin Computation 192 Debt to Maturity schedule 193 Appendix: Organizational chart 195 List of Elected officials, Administrative officials, & Management Staff 196 outside Agency Funding 197 Acronyms 198-199 Glossary 200-205 Index: Index 207-209 a�vef(eville THE CITY OF FAYETTEVILLE, ARKANSAS ARKANSAS www.accessfayetteville.org November 8, 2011 Members of City Council and Citizens of Fayetteville I am pleased to submit my proposed budget for 2012 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 2012. Once again, the budget was formulated in the context of my primary budget goals considering current economic conditions. 2012 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 2010 • To continue to provide services to the citizen in the most efficient and effective manner possible • To fund needed Capital Improvements to the greatest extent possible • To scrutinize all City fund types for possible reductions Financial Environment The local economic conditions in Fayetteville have improved in fiscal 2011 when compared to the prior two years of my administration. Sales taxes are up approximately 4% compared to prior year and 6% compared to budget through the end of the third quarter of fiscal 2011. The City has also experienced a moderate increase in building activity. Unfortunately unemployment still remains at 6.6%, which does compare favorably to the rest of the State and Nation but still is high for Fayetteville historically. The specter of national economic problems also looms large. For these reasons, this budget has been formulated on conservative revenue and expenditure estimates. Telecommunications Device for the Deaf TDD (479) 521-1316 113 West Mountain - Fayetteville, AR 72701 THE CITY OF FAYETTEVILLE, ARKANSAS For 2012, we have forecasted all revenue sources to be equal to 2011 projections. The frozen positions I have directed in the past will be continued. Many of the cuts made during the previous two years will remain in force. However, since we still face a potential shortfall in the General Fund of approximately $500,000, I have not included salary increases in my proposed budget. At the close of the 2011 fiscal year, I intend to analyze the City's financial position and if at all possible recommend a salary package for employees to the Council. Conclusion This budget is based on realistic revenue and expenditure estimates. I believe that it continues to provide for the best possible level of services while still guarding against possible weakening economic conditions. 2011 has been another busy year for the City and together we have accomplished a great deal. With the combined efforts of this Administration and City Council support, I am confident that we will meet the challenges facing the City and continue to provide our citiz s superior service levels. Lioneld Jorda ayor Telecommunications Device for the Deaf TDD (479) 521-1316 113 West Mountain - Fayetteville, AR 72701 11 ave eville ARKANSAS t.accessfayettevi lle.org','. November 8, 2011 Mayor Lioneld Jordan, Members of the City Council and Citizens of Fayetteville: THE CITY OF FAYETTEVILLE, ARKANSAS The budget being presented is a 2012 operating budget. It does not include re -budgets that represent programs approved and appropriated in prior years which as of the end of fiscal 2011 remain uncompleted. Re -budgets also include amounts generated by previous bond issues in the Capital Project Funds which remain unspent as of December 31, 2011 and are likely to be in excess of $45,000,000. These re -budgets will be presented for addition to the 2012 operating budget early in the first quarter of 2012. In 2011, City and County Sales Taxes increased compared to 2010. By year end, total sales taxes are expected to be approximately 4% over prior year. The decline in both residential and commercial building has leveled off but fees associated with permitting and construction are still far below 2008 levels. Water and Sewer revenue collections have increased in fiscal 201 1 due to unusually dry weather conditions during the summer months. Fuel and rent revenues at the airport are under 2010 collections. HMR revenue continues to increase and should finish the year up by 5%. Other fund operations are relatively stable when compared to the prior year. The 2012 General Fund budget represents net expenditure increases from 2011 as an additional $253,700 was added compared to last year's budget. This was due to required increases because of pension obligations, insurance increases, maintenance contracts, and vehicle replacement charges. Open positions (23.1 FTE's) continue to be frozen. Cost control measures began in 2009 and are being incorporated in the 2012 budget. Once again no salary increases are provided for in the 2012 budget. Total reductions in the General Fund since the 2009 budget have been over $2.5 million. A total of 23.10 FTE's have been held open, overtime has been drastically reduced, and annual salary increases have not been given since 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 2012, the General Fund budget has been formulated on the assumption that revenues in 2012 will be essentially flat compared to current 2011 estimates. However, the $1 million transfer from the Sales Tax Improvements Fund that was budgeted in 2011 will not be needed in 2012. The use of $498,000 from fund balance is being requested for 2012. Telecommunications Device for the Deaf TDD (479) 521-1315 113 West Mountain - Fayetteville, AR 72701 1.11. THE CITY OF FAYETTEVILLE, ARKANSAS 2012 PROPOSED BUDGET EXECUTIVE SUMMARY 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. Governmental funds are budgeted on the modified accrual basis. 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 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 Proposed 2012 42,466,864 4,234,456 16,090,288 4,508,422 3,460,493 4,354,031 6,500,000 7,799,391 87,750,893 89,413,945 1,233,000 18, 732,207 10, 798,100 330,600 20,104,105 11,482,350 Change In Dollars 2012 % of Total Budget $ 374,709 35.5% (292,752) 3.8% 37,495 13.5% 532,841 3.4% 514,095 2.5% 409,979 3.3% 0 5.5% 86,685 6.5% 1,663,052 74.0% (902,400) 1.0% 1,371,898 15.8% 684,250 9.1% $ 118,514,200 $ 121,331,000 $ 2,816,800 100.0% The 2012 Proposed Budget is in excess of $121.3 million. This is an increase when compared to 2011 of $2,816,800 or 2.3%. The majority of that increase is due to changes in debt service and capital. The total operating expenses are up $1,663,052 or 1.8%. Telecommunications Device for the Deaf TOD (4791 521-1316 113 West Mountain - Fayetteville, AR 72701 TV 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 2011 Proposed 2012 Budget % Total Budget % Total Funding Sources General $ 33,885,500 28.6% $ 34,139,200 28.1% Water &Sewer 30,901,000 26.1% 30,908,000 25.6% Sales Tax Bond 15,373,700 13.0% 16,372,400 13.5% Solid Waste 9,208,300 7.8% 9,950,100 8.2% Shop 7,239,900 6.1% 8,231,500 6.8% Sales Tax Capital Improvements 6,390,000 5.4% 6,702,600 5.5% Street 4,390,000 3.7% 4,706,600 3.9% Parks Development 2,424,600 2.0% 2,358,000 1.9% Police Pension 1,692,800 1.4% 1,633,000 1.3% Fire Pension 1,480,400 1.2% 1,470,000 1.2% Parking 1,065,100 0.9% 1,101,800 0.9% Impact Fee 1,260,000 1.1% 921,000 0.8% Airport 770,800 0.6% 768,000 0.6% Town Center 702,700 0.6% 695,200 0.6% Community Development Block Grant 695,800 0.6% 589,000 0.5% Drug Law Enforcement 494,000 0.4% 544,000 0.4% 11F Bond 63,700 0.1% 100,000 0.1% Wastewater System Improvements Proj. 0 0.0% 97,600 0.1% Fire Bond 424,800 0.4% 0 0.0% Replacement & Disaster Recovery 45,100 0.0% 41,000 0.0% Sales Tax Construction Bond 6,000 0.0% 2,000 0.0% $ 118,514,200 100.0% $ 121,331,000 100.0% An examination of the overall budget indicated that the General Fund is the largest fund being 28.1% of the total. The Water and Sewer Fund is second at 25.6% of the total. The combination of these funds is 53.7% of the total budget. The Sales Tax Bond Fund (budget to repay outstanding bonds) is 13.5% of the budget. Thus the three largest funds represent 67.2% of the total operating budget. An important part of this budget document is the City's Financial Policies delineated in pages 4 through 8 which are incorporated as a part of the budget. 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 TDD (479) 521-1316 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 (Mayor's Administration, District Court, City Clerk and City Attorney), fire, police, finance, internal services, animal services, telecommunications, parks and recreation, cable, library funding, engineering, planning, and building safety. General Fund Revenue: The General Fund revenue budget was based on the following assumptions: • Revenue for the City Sales Tax is projected to increase at a rate of 4.48% over 2010 actual receipts. • Revenue for the County Sales Tax is projected to increase at a rate of 2.07% over 2010 actual receipts. • Revenue for Franchise Fees is projected to increase 4.97% over 2011 budget amount. • Revenue for Property Taxes is projected to increase at a rate of 2.35% from 2011 collections based on assessed valuation. • Other revenues are expected to be essentially flat compared to the 2011 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 2012 are projected to be as follows: City's Share of County Sales Tax $10.7 million City Sales Tax 9.8 million Alcoholic Beverage Taxes 0.5 million Franchise Fees 4.9 million Intergovernmental Income 2.3 million Fines & Forfeitures 1.6 million Charges for Services 1.3 million Property Tax Millage 1.5 million Licenses & Permits 0.7 million Other 0.3 million Total $33.6 million Telecommunications Device for the Deaf TDD (479) 521-1316 113 West Mountain - Fayetteville, AR 72701 VI THE CITY OF FAYETTEVILLE, ARKANSAS 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. The significant increases/(decreases) in General Fund for 2012 compared to 2011 are as follows: 2011 General Fund Adopted Expense Budget: $ 33,885,500 Additions: LOFPI Police Pension $ 52,589 LOFPI Fire Pension 52,570 Health Insurance (Rate Increase) 21,871 Fuel 51,550 Motorpool Charges 54,614 Election Cost (General Election) 30,000 Police Jail Contract 10,500 Utilities 14,400 Other 12,613 Software Maintenance 59,807 360,514 Reductions: Personnel Turnover & Other Insurance - Personal Liability / Vehicles Radio Maintenance Net Additions/(Reductions) (7,182) (17,480) (82,152) (106,814) $ 253,700 $ 34,139,200 Telecommunications Device for the Deaf TDD (479) 521 1316 113 West Mountain - Fayetteville, AR 72701 VII THE CITY OF FAYETTEVILLE, ARKANSAS Changes between the 2009 and 2012 budget are as follows: 2009 General Fund Adopted Expense Budget: $ 35,801,900 Additions: Salaries/Wages & Pension (including LOFPI) $ 475,083 Health Insurance (Rate Increase) 157,755 Unemployment Insurance 80,000 Software Maintenance 97,143 Election Cost 45,000 Police Jail Contract 10,500 Utilities 14,400 Bad Debt Expense 10,000 $ 889,881 Reductions: 2010 Budgeted Positions Held in 2011 & Frozen Positions $ (1,058,971) Salary Contingency (Wage Increases for 2010) (325,398) Fire/Police Overtime (225,000) Parking Enforcement Program (Shifted to Parking Fund) (201,948) Contract Services & Lease Expense (112,176) Fuel (45,039) Radio Maintenance (82,152) Washington, D.C. Lobbyist (85,000) Increase Cost Allocations (70,000) Vehicle Replacement Charges & General Motorpool Charges (13,000) 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 (177,994) (2,552,581) 2012 Proposed Budget General Fund $ 34,139,200 As the City's main operating fund, the General Fund will continue to face increased funding demands. There are numerous unfunded needs for 2012 that could not be addressed at this time. Telecommunications Device for the Deaf TDD (479) 521-1316 113 West Mountain -Fayetteville, AR 72701 VIII THE CITY OF FAYETTEVILLE, ARKANSAS 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. • Continued examination 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. State turnback comes from 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 $3.5 million is projected for 2012. 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 2012 with revenues equaling expenditures. The Parking Fund has been established to account for the revenue and expense associated with the paid parking program. Feasibility of a revenue bond issue for the construction of a parking facility is currently being considered by the City Council. Net revenue from this fund would be pledged for payment of that bond issue. The addition of one FTE is being requested for this fund to address the current workload. This fund has a budgeted surplus of $277,700 for 2012. 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 2012 includes $587,000 in capital improvements. The fund is budgeted to break even for 2012. 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 continued fall in development, the collection of these fees will be slightly less in 2012 than 2011. Telecommunications Device for the Deaf TDD (479) 521-1316 113 West Mountain - Fayetteville, AR 72701 IX THE CITY OF FAYETTEVILLE, ARKANSAS 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 2012 planned expenditures include $6,695,300 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. For 2012, the Water & Sewer Fund is projected to have operating gain of $5,507,000 before depreciation expense and capital expenditures. The wastewater treatment plant operations are budgeted at $7.8 million, which represents almost 26% of the total operating expenses. The water purchases budgeted for 2012 represent the second largest expenditure for operations in the fund at $6.5 million. This represents approximately 21% of total operating expenditures. This fund is budgeted to break even in 2012. 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. For 2012, the Solid Waste Fund is projected to have a loss of $821,300 primarily due to needed capital improvements. 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 2012, the Airport Fund is projected to have an operating deficit of $91,000 before depreciation. The Shop Fund is an internal service fund that provides for 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 $741,100 loss for 2012 after capital expenditures of $3,610,000. This amount will come from fund balance which reflects the previous accumulation of funds for replacement of equipment and vehicles when needed. 2012 Capital Budget This plan contains a total of $15,600,000 for capital projects in 2012. A detail listing of all of the projects planned for 2012 are included under the Capital and Debt section. Telecommunications Device for the Deaf TDD (479) 521-1316 113 West Mountain - Fayetteville, AR 72701 X THE CITY OF FAYETTEVILLE, ARKANSAS Debt Issues - 2011 No new debt was issued in 2011 as of the date of this budget presentation. Personnel Changes This budget includes an addition of one FTE for 2012. The Entertainment District Parking Program increased the workload and responsibilities of the Parking and Telecommunications Division. The Account Clerk position is funded in the Parking Fund. Below is a history of total positions by activity from 2002-2012. 800.00 700.00 600.00 500.00 w 400.00 300.00 200.00 100.00 Personnel History (2002-2012) 2002 2003 12004 2005 ! 2006 2007 1 2008 2009 2010 1 2011 2012 Prior Year Change 0.25 13.75 27.50 41.00 8.00 17.501 - 3.00 i - (0.53) : 1.00 Total 645.78 659.53 687.03: 728.03 736.03', 753.5 3; 753.53 756.53 756.53 756.00 757.00 ® General Government 44.35 43.65 43.65 43.40 41.40 42.00 41.40 42.00 41.50 41.50 41.50 1111 Finance & Internal Services 57.25 59.75 62.50 69.75 i 69.75 1 70.25 70.25 70.25' 70.25 69.75 69.75 1 IM Police 153.63 1546315763 166.63 169.63171.6 3 171.63 171.63 171.63 171.60 171.60 ® Fire 89.00 89.00 101.00 104.00 109.00, 1 14.00 1 14.00 1 14.00.1 14.001 1 14.00', 114.00 Community Planning & Engineering 60.55 65.05 64.80 69.80 71.80 73.30 7330 72.30 7030 ! 70.30 70.30 Transportation, Parking & Utilities 191.65 200.60 209.60 224.60 222.60, 229.0 0 229.60 232.00 234.501 234.50, 235.50 Ili Parks & Recreation 49.35 46.85 47.85 49.85 51.85 53.35 53.35 54.35 ' 5435 1 54.35 ; 54.35 Telecommunications Device for the Deaf TDD (479) 521-1316 113 West Mountain - Fayetteville, AR 72701 x1 THE CITY OF FAYETTEVILLE, ARKANSAS 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 2012. The appropriations contained in this budget will provide for quality municipal services that meet the needs of the Citizens of Fayetteville and it is, hereby, submitted by the Mayor to the City Council for consideration and adoption. Respectfully submitted, R espectfully submitted, Paul A. Becker Kevin Springer Finance Director Budget Director Telecommunications Device for the Deaf TDD (479) 521-1316 113 West Mountain - Fayetteville, AR 72701 XII RESOLUTION NO. ???-11 A RESOLUTION ADOPTING THE PROPOSED 201 2 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 2012 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 15th day of November, 2011. APPROVED: ATTEST: By: By: LIONELD JORDAN, Mayor SONDRA E. SMITH, City Clerk/Treasurer XIII (Page Left Blank Intentionally) 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 2012 Budget and Work Program are described below: Budget Preparation Package, June 2011 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, September - October 2011 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, July 2011 The Division Heads returned budget submissions requesting 2012 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 2011 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 2012 Proposed Budget and Work Program was the result of this process. 5. Consideration and Approval of the Budget, Beginning to Adoption 2011 The proposed budget was presented to the Mayor in November. The Mayor will present the comprehensive Proposed 2012 Budget and Work Program to the City Council on November 8. Public discussions on the budget will be conducted as needed beginning November 15. 6. Implementing the 2012 Budget, January 2012 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 2012. 7. Adjusting the 2012 Budget, Throughout 2012 The budget may be adjusted throughout 2012. 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 Proposed 2012 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. CITY OF FAYETTEVILLE, ARKANSAS THE 2012 BUDGET PROCESS June July August September October November December Budget Training W Divisions develop budget Analysis of budget requests requests by Budget & Research Budget & Research develops revenue Meetings with Division projections Heads Budget review with Mayor and Department Directors Prepare Proposed Budget Budget & Research revises revenue projections 2012 Proposed Budget Distribution (November 8) Consideration and Approval of the Budget by City Council 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. Th ese are gen eral 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 diversified revenue base t hat will equitably distribute the burden of supporting City services and will protect the City from 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 a nd 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 limit the designation of General Fund revenues for specified purposes to maximize flexibility in budgeting and revenue utilization. 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. Th ese measures will reflect the demand, workload capability, and projected outcomes for the program to accomplish its objectives. • • The City will establish, when feasible, self- supporting enterprise funds and internal service funds in which a re lationship 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. 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. • 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 sh ared responsibility between the City and its employees. 4 • The City will provide access to appropriate retirement plans for its employees. Th e 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 fi nanced with current revenues, long-term or short-term debt or capit al 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 uses pecial 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 t he 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. T he 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. Th e 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 cu rrent 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. • The City will limit its investments to the types of se curities provided for by Arkansas statutes. 5 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 f ive-year Capital Improvements Program (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 revenue 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. Th ese projects and i mprovements will be prioritized by year and by funding source. Every attempt will be made to match projects and improvements with available funding sources. Fu ture operating costs associated with a project or an improvement will also be given consideration in the establishment of priorities. The City will seek F ederal, State, and other funding to assist in financing capital projects and capital improvements. • The City will seek input from the public by holding public hearings in relation to the establishment of projects and project priorities. • 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. 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. Th e audit shall be completed and submitted to the State of Arkansas within 210 days of the close of the fiscal year. The City will produce monthly and quarterly financial statements reporting the current periods' activity for all funds maintained by the City. 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 a n annual budget document that provides a basic understanding of the Ci ty's planned financial operations for the coming fiscal year. Copies of the proposed and final budget will be m ade 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. 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 f iscal 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 D ivision 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.). Bu dget adjustments will be required in the following instances: 1) When the budg eted amount per operational pro rq am 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 o perational 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 fun d, can be made with the approval of the B udget Director (see page 1 0 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 w ill 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 Sustainability & Strategic Planning Human Resources Internal Audit Internal Consulting Police Department Police Central Dispatch Fire Department Fire Department Parks & Recreation Department Parks & Recreation Finance & Internal Services Department 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 Consolidated Fund -Department -Program Structure pp .pri.tlons Wastewater Improvements Replucemonl d Disos ter Sols iux if.l oC.G Poice Pension Fvntl Fire Pension Fund Sib Band e, System Soles Fox Construction Bond Energy Plock G,ont Fire Bond peillGrts 5col5ae an ImJpisovemenl Pmje.t Sales i.a Bontl Recovery Imp,.vemenb Airport Genmol Fund Center Fund d Sew., Fvnd Shop Food [....i& ...j CDBG Fvnd Sheet Fund Poking Drug Lqw Enl.mement Pork, Development sown Solid Waste Fond mpocl Fee l,ansp.,lali.n 5e,hces i,anspoUotion Services Poice Porks E Rec,eali.n L U ,uglEnl.,eement Palks Uevelopmenl hopilot Fxpendilv,es reef M.inlen.nce Porks Development G,eempoce )ivinage Moinlenance ,.flit C.nl,ol d Moinlenance EDI Allvinable Housing heel 8 unit Consl,v.lion G,.nl idew.lkz Development Services i,omDOUolion Services ice Fl,e 5eivices L55195:1H dmin. dlg Adminislli.n pC-t,datch P,evenlion ns Water d Waslewote, DI,. Ope,ati.m d Admin. o�sing Services Mainlenonce iroining Metes Maintenance Residenli.ICalleclionz Public Se Mces MelerCap.Epenoilvre Comme,cial U,.p Box Public Facilities L I— Wale, Pvrchosed 1—Vn , 5lvllon WLS Ope,. L Admin. Recycfng DIsl,ibuli.n M.inl. Sto.gc L Pump M.inl. Composting Sewer Mains ..W. WWiP G.Dltal Wvle, Mains ' C.pilvl6pendiMes W dS Connections Sewer Mains Ganslr. W W iP Copil.l CF:lelol$Ivlf 1,ansp.,fotipn5erviets Porksd Rooeolion General Gove,nmenl Uevelopmenl Services Finance Llnle,nal Services Comm ni. nsd Maikeling Uebl Service Ulililies P,oIMB�ieam Inle,nol Autlit Uliflies M.nogemcnt wi ming Pool Mayo, i Adminislrali.n Uevelopmenl S,vs. Di,. Flnar. a Ui,eclo, 1 Communication, Uiie o, Inle,nol Consulting Poks Adm./Rec. P,og. City Council Animal P.t,ol Ac..voting L Audl Gove,nment Channel Sustain. d SRotegic Pl.n. take Mainlenonce City Attorney Animal Sh IP , Budget d R.,,,.h .,ks AAaintenance Cily P,mcculo, Veloinoiion/Clinic Puiehosing vs onne Richa,dsos Cli. D'ul,icl Jutlge Building Safely Gene,ol nnoilen.nce Ciiminol Cases Code Enfo,cemenl J.nile,iol P,.b.lion d Fines Planning d Uev. Mgml. Inlomotion ie<hnoagy Smolt Cloims/Civil Coses Eng. Desion Services 000,00 Resources City Clerk Eng. Oper, d Admin. Employee Development Llb,ory ROW Acquisition Mis0ellone000 Public Construction city Piorv,ing Page Left Blank Intentionally) 12 City of Fayetteville, Arkansas Chart of Governmental Fund Types I. City Fund Structure M I Governmental M I General Fund M General Special Revenue Funds Street Community Development EDI Attainable Housing Grant Energy Block Grant Parks Development Impact Fee Drug Law Enforcement Special State Grants I Debt Service Funds i Fire Bond [IF Bond Wastewater Improvements Sales Tax Bond Capital Projects Funds I Replacement & Disaster Recovery Sales Tax Capital Improvements Wastewater System Improvements Sales Tax Construction Bond 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 City Fund Structure Proprietary Funds 11 I Fiduciary Funds N Enterprise Funds I I Internal Service Funds H I Trust Funds 1 I Agency Funds Water & Sewer Solid Waste Airport Town Center Police Pension Returned Check Fire Pension Payroll 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 2012 Property Taxes $2,561,000 2.1% Other $1.31 1,050 1.2 1.2% Transfers In $330,600 0.3%„� Fund Balance $3,167,800 2.6% Solid Waste $8,891,700 7.3% Fines & Forfeitures \ Water Sales Investments $15,080,900 $732,222 $1,861,300 0.6% 1.5% Sewer Service 12.4% $15,339,000 12.6% $121,331,000 Uses of Funds for 2012 WWTP Operations $7,799,391 6.2% Purchased Water $6,500,000 5.4% Internal Charges $4,354,031 3.6% Personnel Services $42,466,864 35.0% Materials & Supplies $4,234,456 3.5% Services & Charges $16,090,288 13.3% Maintenance $4,508,422 Fuel $3,460,493- Debt Service 2.9% Transfers Out $20,104,105 $330,600 Capital 0.3% $11,482,350 16.6% 9.5% $121,331,000 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 Budget Expenditures Adopted Adopted Adopted Adopted Proposed 2008 2009 2010 2011 2012 Major Funding Sources: General $ 35,023,000 $ 35,801,900 $ 34,426,600 $ 33,885,500 $ 34,139,200 Street 4,813,689 5,360,286 4,271,000 4,390,000 4,706,600 Parking 345,235 347,300 304,300 1,065,100 1,101,800 Community Development Block Grant 655,977 635,930 649,821 695,800 589,000 Parks Development 3,025,000 2,854,700 2,417,700 2,424,600 2,358,000 Drug Law Enforcement 440,900 444,464 462,200 494,000 544,000 Water & Sewer 29,345,575 29,668,929 31,269,400 30,901,000 30,908,000 Solid Waste 9,091,000 9,239,250 10,098,900 9,208,300 9,950,100 Airport 839,356 773,704 805,500 770,800 768,000 Shop 7,082,000 6,693,557 5,481,200 7,239,900 8,231,500 90,661,732 91,820,020 90,186,621 91,075,000 93,296,200 Other Funding Sources: Impact Fee 2,515,600 1,576,000 2,820,000 1,260,000 921,000 Fire Bond 801,400 804,000 802,400 424,800 0 TIF Bond 3,500 3,500 5,800 63,700 100,000 Sales Tax Bond 11,561,728 14,235,533 16,001,900 15,373,700 16,372,400 Replacement & Disaster Recovery 177,900 60,400 45,000 45,100 41,000 Sales Tax Capital Improvements 7,136,100 6,952,000 6,738,700 6,390,000 6,702,600 Wastewater System Improvements Project 150,900 3,000 0 0 97,600 Sales Tax Construction Bond 3,000 3,500 6,000 6,000 2,000 Town Center 709,306 699,935 693,544 702,700 695,200 Police Pension 1,761,757 1,761,757 1,689,800 1,692,800 1,633,000 Fire Pension 1,542,283 1,542,283 1,477,500 1,480,400 1,470,000 26,363,474 27,641,908 30,280,644 27,439,200 28,034,800 Total - All Funding Sources $ 117,025,206 $ 119,461,928 $ 120,467,265 $ 118,514,200 $ 121,331,000 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. Irsi General Fund (1010) Revenues Total estimated revenue available in 2012 to support the General Fund is approximately $33.6 million. These overall General Fund Revenue projections are based on historical trend data, expected population increases, and current performance of the national, state, and local economies and statistical information. In addition to those revenue sources, the 2012 budget will require the use of $498,000 from reserves (fund balance). Sources of Funds for 2012 $ 34,139,200 $20,549,000 Sales 60.2 $489,700 Alcoholic Beverage T 1.4% $498, Use of Fun( 1.5 $271,200 14.3%. Investment Earn. & Misc. 0.8% $1,523,000 Property Tax 4.5% $728,400 censes & Permits 2.1% $2,316,500 Intergovernmental 6.8% 61,582,500 s & Forfeitures 4.6% 300,800 for Services 3.8% 17 Property Taxes: Property Tax revenue makes up 4.5% of total General Fund Revenue. The tax rate currently approved is 1.3 mils. 2012 revenue is projected to increase by 2.4% over 2011 estimated collections due to increased assessed value. 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 the end of October of each year by the City Council and filed with the County. Property Taxes $ 1,523,000 o $2.00 •$1.80 $1.60 $1.40 $1.20 $1.00 $0.80 $0.60 $0.40 $0.20 06 07 08 09 10 Est. 11 Proj. 12 Year County Sales Tax: The largest source of General Fund revenue (31.9%) is the County Sales Tax. The City .,..;-:fives a prorated share (36.2%) of the 1% County Sales Tax based on population as of the most recent ederal census. Sales Tax growth averaged 2.58% per year from 2000 to 2010. Budgeted 2012 revenue is projected to be flat compared to current 2011 estimated collections. The 2012 projection is based on past trends in view of the losses incurred due to the 2010 census. $14.00 $12.00 $10.00 $8.00 $6.00 $4.00 $2.00 County Sales Tax $ 10,734,000 $11.20 $11.47 $11.06 $11.01 $10.57 $10.52 $10.73 $10.73 $10.04 $9.12 $8.35 $8.62 01 02 03 04 05 06 07 08 09 10 Est.l1 Proj.12 Year - Ill City Sales Tax: The second largest source of General Fund revenue is the City Sales Tax at 29.2% of total revenue. The 1% City sales tax revenue grew on average 3.1 % annually between 2000 and 2010. However, 2011 revenue is estimated to be higher than 2010 actual by 4.5%. 2012 revenue is projected to be flat compared to estimated 2011. The 1% City Sales Tax revenue is divided between General Fund operations and capital. The current split for 2012, which began with the 2008 budget, is 60% for General Fund and 40% for Sales Tax Capital Improvements Fund. Total City Sales Tax Collected by Fund $ 16,358,300 $18.00 O $16.00 $14.00 $12.00 $10.00 $8.00 $6.00 $4.00 $2.00 O General O Sales Tax Capital $9 49 $9.90 $9.43 $9.39 $9.82 $9.82 $7.68 7.88 $7.78 $4.64 $7.09 $2.96 01 02 03 04 05 06 07 08 09 10 Est. 11 Proj. 12 Year Other Revenues: Other Revenues (Licenses & Permits, Intergovernmental, Charges for Services, and Fines & Forfeitures) as a whole make up 17.6% of total General Fund revenue. Licenses & Permits mainly consist of Building Permits which are projected to be less in 2012 compared to estimated 2011 revenue due to a slow down in permitting. Inter -governmental revenues consist of State Turnback and State/Federal grants and are projected to be less in 2012 compared to estimated 2011 revenue. Charges for Services consist primarily of park fees, 911 reimbursements, and planning fees of which are expected to remain flat for 2012. Fines & Forfeitures revenues that consist of court fines are expected to be less over estimated 2011 revenue. General Fund - Other Revenue o $8.0 $7.0 $6.0 $5.0 $4.0 $3.0 $2.0 $1.0 $0.0 02 03 04 05 06 07 08 09 10 Est. 11 Proj. 12 Year 20 Franchise Fees: Franchise fees as a category makes up 14.5% 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. AT&T and Prairie Grove Telephone pay 4% of all access line billing. AT&T Video and Cox Communications pay 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 2012 projections are expected to equal 2011 collections. Franchise Fees „ $6.000 C 0 $5.000 $4.000 $3.000 $2.000 $1.000 $0.000 $4.21 08 09 10 Est. 11 Proj. 12 01 02 03 04 05 06 07 Years ®Ark Western Gas fl Southwestern Bell Din Lieu - Water/Sewer ® In Lieu - Solid Waste ❑ Ozarks Electric Co-op O AT&T Video $4.81 $4.90 $4.87 $4.88 ■ Cox Communications ❑SWEPCO Electric Prairie Grove Telephone 21 General Fund Expenses Total uses of funds in 2012 for the City's General Fund totals $34,139,200. The charts below show the total General Fund expenditure budget by operating department and expense category. 2012 Uses of Funds by Activity $ 34,139,200 $(258,200) $12,113,029 Personnel Services $94,000 Turnover Police Salary Contingency -0.8% 35.5% 0.3% $1,753,197 Parks & Recrea 5.1% $978,169 Outside Agencies - 2.9% $3,162,394 General Government 9.3% $8,537,202 Fire 25.0% $4,475,770 Finance & Internal) Services $1,607,919 13 1% Fayetteville Public Library 4.7% 2012 Uses of Funds by Category $ 34,139,200 $417,608 Transportation, Parkii & Utilities 1.2% $3,562,114 Community Planning & Engineering 10.4% $(2,304,002) Reimbursements -6.7% $27,978,058 ;onnel Services 82.1% 22 Personnel Services: Personnel Services represent the largest source (82.1 %) 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 5.35% per year from 2000 to 2008. However, due to a decline in revenues, wages were frozen at 2009 levels and no increases have been included in this budget. Personnel Services 0 $30 ® Benefits O Salaries/Wages $29.3 $29.3 $28.1 $27.5 $27.9 $28.0 $26.5 $25 -) $23.8 $20 - $19.4 $19.9 $17.6 $15 4f �1x f i $5 .: $0 $21.8 01 02 03 04 05 06 07 08 09 10 Est. II Proj. 12 Year 23 Other Expenses: Other expenses represent 16.4% of the General Fund expenditures for 2012. 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 7.8% of the total General Fund budget. The Materials & Supplies Category includes copier/printing charges, minor equipment, fuel, and office supplies and represents 3.2% of the total General Fund budget. The Maintenance Category includes building and grounds maintenance, software maintenance, and various other small maintenance accounts and is 2.8% of the total General Fund budget. The Motorpool Category represents 2.6% of the total General Fund budget. Other Expenses 0 $6.0 $5.0 $4.0 $3.0 $2.0 $1.0 $0.0 01 Maintenance 6.0 5.8 02 03 04 05 06 07 08 09 10 Est. 11 Proj. 12 24 General Fund Balance It is recommended that the 2012 Proposed Budget for the General Fund be balanced by using $498,000 from reserves (fund balance). This would leave a projected ending undesignated fund balance of approximately $10.7 million (prior to the minimum reserve requirement or any reserve for carry avers) at the end of 2012. The amount of minimum reserves to be maintained in undesignated fund balance for General Fund is sixty (60) days (or 16.5%) 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 $5,650,000. General Fund Ending Undesignated Fund Balance & % of Expense $12.00 C a $10.00 $8.00 $6.00 $4.00 $2.00 I UU.U7 $11.19 • $10.69 90.0% $9.64 $9.90 $9.86 $10.08 • 80.0% $8.90 $9.02 $8.63 $8.76 $8.78 $8.30 70.0% 60.0% N C a w O) 50.0% 5 0 a a a 40.0% 0 30.0% 20.0% 10.0% 0.0% 01 02 03 04 05 06 07 08 09 10 Est. 11 Proj. 12 Year 25 City of Fayetteville, Arkansas 2012 Operating Budget General Fund (1010) Actual Budgeted Estimated Budgeted 2010 2011 2011 2012 Revenues: Property Taxes $ 1,631,854 $ 1,501,000 $ 1,488,000 $ 1,523,000 Sales Tax - County 10,516,294 10,300,000 10,734,000 10,734,000 Sales Tax - City 9,393,997 9,223,400 9,815,000 9,815,000 Alcoholic Beverage Taxes 479,857 467,600 489,500 489,700 Franchise Fees 4,904,603 4,649,100 4,874,400 4,880,100 Licenses & Permits 699,208 652,100 804,000 728,400 Intergovernmental 2,613,395 2,470,065 2,816,900 2,316,500 Charges for Services 1,384,465 1,357,350 1,300,600 1,300,800 Fines & Forfeitures 1,738,591 1,679,700 1,938,400 1,582,500 Interest Earnings 130,535 120,000 61,900 62,300 Other 387,753 377,470 298,100 208,900 Transfer from Sales Tax Capital 0 1,000,000 1,000,000 0 Transfer from Shop 11,198 0 0 0 Total Revenues 33,891,750 33,797,785 35,620,800 33,641,200 Expenses: General Government Activity 3,078,344 3,318,086 3,136,275 3,162,394 - Outside Agencies 774,387 974,637 974,637 978,169 - Salary Contingency 0 51,829 51,829 94,000 - Personnel Services Turnover 0 (258,200) (258,200) (258,200) -Fayetteville Public Library 1,608,829 1,610,759 1,610,759 1,607,919 - Cost Reimbursements (2,304,002) (2,304,002) (2,304,002) (2,304,002) Finance and Internal Services Activity 4,095,352 4,464,135 4,152,548 4,475,770 Police Activity 11,619,041 12,700,583 12,599,721 11,880,029 Fire Activity 8,131,502 8,796,005 8,761,070 8,537,202 Community Planning & Engineering 3,219,784 3,612,134 3,476,032 3,562,1 14 Transportation/Utility/Parking Activity 484,721 421,731 345,195 417,608 Parks and Recreation Activity 1,758,722 1,768,782 1,727,136 1,753,197 Transfer to Drug Grant 216,341 233,000 233,000 233,000 Transfer to Shop 0 3,000 3,000 0 Total Expenses 32,683,021 35,392,479 34,509,000 34,139,200 Income (Loss) $ 1,208,729 $ (1,594,694) $ 1,111,800 $ (498,000) FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 8,872,097 $ 10,080,826 $ 10,080,826 $ 11,192,626 Income/(Loss) 1,208,729 (1,594,694) 1,1 1 1,800 (498,000) Ending Undesignated Fund Balance $ 10,080,826 $ 8,486,132 $ 11,192,626 $ 10,694,626 Total Budget $ 32,683,021 $ 35,392,479 $ 34,509,000 $ 34,139,200 26 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated 2010 2011 General Government & Miscellaneous Activity Mayor's Administration Program (0150): Personnel Services $ 197,678 $ 200,141 $ Materials and Supplies 4,474 5,150 Services and Charges 35,078 44,290 Maintenance 0 100 237,230 249,681 City Council Program (0160): Personnel Services 73,001 73,004 Materials and Supplies 634 825 Services and Charges 1,941 4,555 75,576 78,384 — City Attorney Program (0210): Personnel Services 257,425 265,662 Materials and Supplies 1,896 2,900 Services and Charges 17,089 19,820 276,410 288,382 City Prosecutor Program (0310): Personnel Services 517,276 533,457 Materials and Supplies 12,439 9,724 Services and Charges 7,899 10,865 Maintenance 7,820 7,880 545,434 561,926 — District Judge Program (0400): Personnel Services 153,368 158,229 Materials and Supplies 2,672 1,325 Services and Charges 5,658 9,246 Maintenance 9,917 13,224 171,615 182,024 - - Communications Program (0550): Personnel Services 190,408 202,687 Materials and Supplies 3,545 8,225 Services and Charges 1,804 2,675 Maintenance 0 384 195,757 213,971 Budgeted 2012 198,104 $ 200,450 4,254 5,150 34,181 48,390 236,539 254,090 73,004 72,976 825 700 78,384 78,356 265,260 264,071 1,683 2,900 283,349 286,791 522,388 533,604 7,560 9,804 8,141 10,965 158,229 159,651 1,325 1,300 7,090 9,266 179,868 182,016 202,458 201,668 6,339 2,634 1,523 1,650 210,320 212,952 27 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) General Fund (1010) Arfi it d Ri ir1n if Fctimr itPr1 RI irlriPf,=H Government Channel Program (0600): Personnel Services 154,839 161,715 161,715 171,541 Materials and Supplies 4,539 10,700 8,719 10,170 Services and Charges 12,892 14,653 11,969 15,641 Maintenance 1,809 2,150 964 2,400 174,079 189,218 183,367 199,752 Chief of Staff Program (0700): Personnel Services 59,246 61,564 61,515 62,496 Materials and Supplies 890 1,900 750 1,900 Services and Charges 4,796 10,340 9,242 10,340 64,932 73,804 71,507 74,736 Internal Consulting Program (0750): Personnel Services 79,818 80,695 45,236 86,088 Materials and Supplies 331 200 200 300 Services and Charges 2,248 3,190 2,218 2,405 Maintenance 187 70 70 3,650 82,584 84,155 47,724 92,443 Internal Audit Program (1360): Personnel Services 82,815 86,1 1 1 86,111 87,027 Materials and Supplies 509 250 250 600 Services and Charges 1,650 3,286 3,286 2,936 84,974 89,647 89,647 90,563 City Clerk/Treasurer Program (1510): Personnel Services 250,473 283,007 257,644 282,883 Materials and Supplies 9,692 16,080 8,424 12,500 Services and Charges 45,856 41,680 18,554 65,625 Maintenance 12,728 12,100 12,100 13,100 318,749 352,867 296,722 374,108 Criminal Cases Program (2010): Personnel Services 299,485 306,564 303,268 300,324 Materials and Supplies 6,368 7,588 6,519 7,588 Services and Charges 584 1,375 918 1,375 306,437 315,527 310,705 309,287 Probation & Fine Collection Program (2020): Personnel Services 55,973 56,544 23,399 19,121 Materials and Supplies 0 285 277 285 Services and Charges 1,033 1,087 1,075 1,080 57,006 57,916 24,751 20,486 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted 2010 2011 2011 2012 Small Claims & Civil Cases Program (2030): Personnel Services 135,792 149,517 149,517 168,393 Materials and Supplies 3,146 3,600 1,467 3,600 Services and Charges 985 1,650 725 1,650 Maintenance 0 103 0 103 139,923 154,870 151,709 173,746 Library Program (5240): Services and Charges 17,770 19,700 19,700 16,860 Transfers To Outside Entities 1,591,059 1,591,059 1,591,059 1,591,059 1,608,829 1,610,759 1,610,759 1,607,919 Miscellaneous Program (6600): Personnel Services 0 (206,371) (206,371) (164,200) Materials and Supplies (633) 23,580 23,580 22,800 Services and Charges 293,783 272,342 272,342 200,595 Cost allocation (2,304,002) (2,304,002) (2,304,002) (2,304,002) Maintenance 10,783 13,720 13,720 14,500 Transfers To Outside Entities 774,387 974,637 974,637 978,169 Capital 8,455 103,100 103,100 13,100 Miscellaneous 35,250 0 0 0 Operating Transfers 0 15,972 15,972 0 (1,181,977) (1,107,022) (1,107,022) (1,239,038) Total General Government/Miscellaneous $ 3,157,558 $ 3,396,109 $ 3,214,298 $ 3,280,280 29 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted 2010 2011 2011 2012 Finance and Internal Services Activity Finance Director Program (1100): Personnel Services $ 136,080 $ 138,728 $ 138,728 $ 141,292 Materials and Supplies 187 200 200 570 Services and Charges 3,144 3,192 3,192 2,822 139,411 142,120 142,120 144,684 Human Resource Operations Program (1210): Personnel Services 372,426 368,125 367,893 368,092 Materials and Supplies 4,034 6,250 3,959 4,950 Services and Charges 4,028 4,970 3,077 6,670 Maintenance 0 150 0 150 380,488 379,495 374,929 379,862 Employee Benefits/Services Program (1220): Personnel Services 451,227 548,700 449,678 548,700 Materials and Supplies 0 5,850 3,814 50 Services and Charges 101,923 206,655 167,412 202,255 Maintenance 36,980 15,960 15,596 24,560 590,130 777,165 636,500 775,565 Accounting & Audit Program (1310): Personnel Services 684,654 693,404 665,817 662,424 Materials and Supplies 6,694 9,500 6,524 10,000 Services and Charges 18,779 20,960 19,864 21,360 Maintenance 705 1,000 735 1,000 710,832 724,864 692,940 694,784 Budget & Research Program (1330): Personnel Services 247,187 250,298 .249,775 249,744 Materials and Supplies 4,500 5,756 4,199 5,706 Services and Charges 1,371 2,540 2,540 2,540 Maintenance 1,700 1,750 1,750 1,800 254,758 260,344 258,264 259,790 General Maintenance Program (1410): Personnel Services 319,703 394,916 314,495 391,447 Materials and Supplies 6,505 6,900 6,900 7,169 Services and Charges 10,332 19,085 19,085 19,085 Motorpool Charges 8,442 13,281 13,281 13,044 Maintenance 20,790 25,326 25,326 25,326 365,772 459,508 379,087 456,071 30 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) General Fund (1010) Actual Rudaeted Estimated Budgeted Janitorial Program (1420): Personnel Services 170,343 182,513 173,028 174,728 Materials and Supplies 13,427 10,549 10,549 10,549 Services and Charges 11,381 13,488 13,488 12,639 Maintenance 185 400 60 400 195,336 206,950 197,125 198,316 Purchasing Program (1610): Personnel Services 213,100 218,963 218,963 224,083 Materials and Supplies 544 1,730 1,730 950 Services and Charges 19,569 19,078 19,078 19,858 233,213 239,771 239,771 244,891 Information Technology Program (1710): Personnel Services 828,129 861,358 819,252 860,062 Materials and Supplies 21,687 16,425 16,425 16,058 Services and Charges 35,726 32,455 32,455 47,332 Motorpool Charges 2,189 2,222 2,222 2,277 Maintenance 337,681 361,458 361,458 396,078 1,225,412 1,273,918 1,231,812 1,321,807 Total Finance and Internal Services Activity $ 4,095,352 $ 4,464,135 $ 4,152,548 $ 4,475,770 31 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted Police Activity Central Dispatch Program (2600): Personnel Services $ 1,107,338 $ 1,168,142 $ 1,150,831 $ 1,146,673 Materials and Supplies 9,444 11,253 10,065 11,153 Services and Charges 39,627 43,017 43,017 45,586 Motorpool Charges 2,135 5,004 5,004 10,636 Maintenance 62,484 74,093 71,661 3,761 1,221,028 1,301,509 1,280,578 1,217,809 Police Support Services Program (2900): Personnel Services 2,047,433 2,1 13,546 2,079,917 2,084,330 Materials and Supplies 80,128 72,610 67,451 74,439 Services and Charges 427,467 423,334 418,703 439,320 Motorpool Charges 13,759 30,286 30,286 35,633 Maintenance 149,831 164,628 154,467 173,815 Operating Transfers 216,341 233,000 233,000 233,000 2,934,959 3,037,404 2,983,824 3,040,537 Police Projects Program (2920): Personnel Services 262,139 204,241 204,241 0 Materials and Supplies 118,780 114,608 1 14,608 0 Services and Charges 122,810 66,505 66,505 0 Maintenance 1,299 8,278 8,278 0 Transfers To Outside Entities 118,108 92,450 92,450 0 Capital 31,622 164,352 164,352 0 654,758 650,434 650,434 0 Police Patrol Program (2940): Personnel Services 6,407,671 6,892,744 6,879,210 6,796,095 Materials and Supplies 243,968 306,508 305,086 327,092 Services and Charges 138,348 201,339 194,190 183,034 Motorpool Charges 198,058 503,020 503,020 530,192 Maintenance 36,592 40,625 36,379 18,270 7,024,637 7,944,236 7,917,885 7,854,683 Total Police Activity $ 11,835,382 $ 12,933,583 $ 12,832,721 $ 12,1 13,029 32 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted Fire Activity Fire Prevention Program (3010): Personnel Services $ 365,334 $ 333,721 $ 333,721 $ 326,236 Materials and Supplies 18,377 29,808 29,264 28,355 Services and Charges 3,975 9,175 9,175 9,175 Motorpool Charges 6,632 19,397 19,397 28,714 Maintenance 66 0 0 0 394,384 392,101 391,557 392,480 Fire Operations Program (3020): Personnel Services 7,009,408 7,241,493 7,241,493 7,188,286 Materials and Supplies 113,526 153,605 153,596 139,158 Services and Charges 311,502 411,132 384,375 359,643 Motorpool Charges 82,091 103,479 102,619 99,706 Maintenance z: 62,487 135,775 130,106 99,229 Capital 9,300 189 0 0 Contingency/Savings 0 150,000 150,000 50,000 7,588,314 8,195,673 8,162,189 7,936,022 Fire Training Program (3030): Personnel Services 131,988 171,977 171,977 166,154 Materials and Supplies 6,990 8,746 8,746 8,739 Services and Charges 5,336 22,775 21,868 22,775 Motorpool Charges 4,490 4,733 4,733 1 1,032 148,804 208,231 207,324 208,700 Total Fire Activity $ 8,131,502 $ 8,761,070 $ 8,537,202 8,796,005 $ 33 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated 2010 2011 2011 Community Planning and Engineering Activity Animal Patrol/Emergency Response Program (2710): Personnel Services $ 266,373 $ 265,733 $ Materials and Supplies 1 1,891 16,878 Services and Charges 10,873 1 1,533 Motorpool Charges 6,770 25,580 Maintenance 560 787 296,467 320,511 Animal Shelter Program (2720): Personnel Services 232,976 261,885 Materials and Supplies 22,945 28,150 Services and Charges 46,193 46,766 Maintenance 9,442 1 1,156 311,556 "347,957 Veterinarian/Clinic Program (2730): Personnel Services 121,450 124,631 Materials and Supplies 19,198 65,837 Services and Charges 3,172 3,627 Maintenance 288 450 144,108 194,545 Animal Services Projects Program (2740): Materials and Supplies 65,239 6,029 Maintenance 0 40,939 65,239 46,968 Development Services Director Program (6200): Personnel Services 147,630 157,571 Materials and Supplies 62 812 Services and Charges 466 790 148,158 159,173 Engineering Design Services Program (6210): Personnel Services 119,456 147,988 Materials and Supplies 8,831 9,336 Services and Charges 2,076 2,350 Motorpool Charges 1,411 4,619 Maintenance 0 3,395 131,774 167,688 Budgeted 265,733 $ 264,460 16,878 14,030 11,533 11,242 25,580 25,953 550 980 320,274 316,665 261,144 258,005 28,150 32,150 46,766 47,087 8,045 11,156 344,105 348,398 124,631 127,581 64,976 65,837 3,538 3,276 0 450 193,145 197,144 6,029 0 40,939 0 46,968 0 136,980 157,106 0 852 766 750 137,746 158,708 140,820 156,436 6,576 9,522 2,087 2,350 4,619 4,709 3,385 80 34 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted 2010 2011 2011 2012 Engineering Operations & Administration Program (6220): Personnel Services 437,868 483,249 483,249 481,749 Materials and Supplies 5,831 7,226 4,707 6,823 Services and Charges 16,313 16,085 14,024 18,685 Motorpool Charges 1,613 3,599 3,599 3,067 Maintenance 0 150 0 150 461,625 510,309 505,579 510,474 Engineering Land Acquisition Program (6230): Personnel Services 75,898 97,201 97,201 101,980 Materials and Supplies 573 1,200 502 1,200 Services and Charges 25 830 180 830 76,496 99,231 97,883 104,010 Engineering Public Construction Program (6240): Personnel Services 209,854 299,112 298,862 296,818 Materials and Supplies 8,201 12,304 12,137 13,464 Services and Charges 1,017 1,605 1,018 2,825 Motorpool Charges 7,310 15,736 15,736 16,079 226,382 328,757 327,753 329,186 City Planning Program (6300): Personnel Services 314,494 327,912 304,177 322,591 Materials and Supplies 7,577 16,244 13,168 17,295 Services and Charges 15,998 28,394 20,638 23,321 Motorpool Charges 2,175 5,923 5,923 5,567 Maintenance 0 350 0 350 340,244 378,823 343,906 369,124 Sustainability & Strategic Planning Program (6310): Personnel Services 191,466 194,247 191,919 191,106 Materials and Supplies 2,410 1,950 1,309 2,050 Services and Charges 3,961 6,140 5,350 7,040 Maintenance 3,446 3,600 3,600 0 201,283 205,937 202,178 200,196 Building Safety Program (6400): Personnel Services 440,046 430,327 425,503 424,293 Materials and Supplies 8,221 16,659 13,022 18,361 Services and Charges 16,091 19,637 14,230 18,717 Motorpool Charges 10,948 21,161 21,161 21,053 Maintenance 7,210 7,426 7,426 7,800 482,516 495,210 481,342 490,224 35 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted 2010 2011 2011 2012 Code Compliance Program (6420): Personnel Services 292,804 296,361 259,534 307,469 Materials and Supplies 8,503 10,314 8,236 10,774 Services and Charges 24,823 33,641 33,187 29,675 Motorpool Charges 7,267 16,709 16,709 16,970 Maintenance 539 0 0 0 333,936 357,025 317,666 364,888 Total Community Planning and Engineering $ 3,219,784 $ 3,612,134 $ 3,476,032 $ 3,562,114 36 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted 2010 2011 2011 2012 Transportation, Parking, Utilities Activity Utilities Management Program (1380): Personnel Services $ 133,086 $ 137,494 $ 134,079 $ 133,264 Materials and Supplies 7,662 9,135 7,993 13,008 Services and Charges 187,726 271,702 199,786 267,902 Motorpool Charges 1,213 3,325 3,325 3,359 Maintenance 0 75 12 75 329,687 421,731 345,195 417,608 Parking Management Program (5300): Personnel Services 138,053 0 0 0 Materials and Supplies 9,130 0 0 0 Services and Charges 2,854 0 0 0 Motorpool Charges 1,233 0 0 0 Maintenance 3,764 0 0 0 155,034 0 0 0 Total Transportation, Parking, Utilities Activity$ 421,731 $ 345,195 $ 417,608 484,721 $ 37 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted 2010 2011 2011 2012 Parks and Recreation Activity Swimming Pool Program (5210): Personnel Services $ 67,213 $ 95,535 $ 95,535 $ 94,060 Materials and Supplies 9,849 15,670 15,670 18,877 Services and Charges 28,675 28,552 28,552 29,030 Motorpool Charges 598 1,251 1,251 115 Maintenance 3,054 3,679 3,679 3,273 109,389 1 44,687 14 4, 687 1 45, 355 Parks Administration/Recreation Programs Program (5220): Personnel Services 232,663 469,794 432,898 487,429 Materials and Supplies 10,399 75,717 75,717 78,211 Services and Charges 117,931 120,801 120,801 132,140 Motorpool Charges 1,801 5,803 5,803 5,826 362,794 672,115 635,219 703,606 Lake Maintenance Program (5250): Personnel Services 5,760 7,911 7,911 7,060 Materials and Supplies 1,431 2,444 2,444 1,911 Services and Charges 73,694 74,279 74,279 71,945 Motorpool Charges 195 466 466 23 Maintenance 1,203 1,700 1,700 1,200 82,283 86,800 86,800 82,139 Parks Maintenance Program (5260): Personnel Services 656,886 296,282 296,282 287,851 Materials and Supplies 66,133 78,130 78,130 71,530 Services and Charges 145,269 144,191 144,191 146,801 Motorpool Charges 73,189 56,353 56,353 63,010 Cost allocation (2,521) (6,988) (6,988) (6,988) Maintenance 104,826 104,691 104,691 108,212 1,043,782 672,659 672,659 670,416 Yvonne Richardson Community Center Program (5280): Personnel Services 1 14,508 122,259 122,259 104,361 Materials and Supplies 3,618 6,249 6,249 5,1.76 Services and Charges 36,719 55,712 55,712 34,066 Motorpool Charges 1,803 2,782 2,782 2,378 Maintenance 3,826 5,519 769 5,700 160,474 19 2, 521 187,771 151,681 Total Parks and Recreation Activity $ 1,758,722 $ 1,768,782 $ 1,727,136 $ 1,753,197 Total General Fund: $ 32,683,021 $ 35,392,479 $ 34,509,000 $ 34,139,200 38 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 201 1 the per capita rate is $47.23. Projections for 2012 are based on the per capita rate of $47.50 from the State and calculated based on the 2010 census population of 73,580. 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 2011 county levy is 1.1 mil, with a maximum of 3.0 mil. Sources of Funds for 2012 $ 4,706,600 $21,600 Miscellanc $1,065,0 County Road 22.6% 2.3% $3,495,000 State Turnback 74.2% 39 Street Fund $5,000 -o $4,500 ❑ State Turnback 0 $4,000 $3,500 $3,000 $2,500 $2,000 $1,500 $1,000 $500 $- 01 02 03 04 05 06 07 08 09 10 Est.11 Proj.12 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. $567,595 Traffic Engineerir Planning 12.1% $358,125 Sidewalks 7.6% $526,65 Drainage Main,,,, 11.2% Uses of Funds for 2012 $ 4,706,600 $1,550,143 Operations & ition Street Maintenance 30.0% $292,230 Right -of -Way Maintenance 6.2% 40 City of Fayetteville, Arkansas 2012 Operating Budget Street Fund (2100) Actual Budgeted Estimated Budgeted Revenues: Intergovernmental (Grants) $ 0 $ 387,500 $ 387,500 $ 0 State Turnback 3,390,952 3,200,000 3,475,000 3,495,000 County Road Turnback 1,103,686 1,099,400 1,065,800 1,065,000 Charges for Services 79,790 51,600 107,000 107,000 Investment Earnings 46,165 30,000 18,400 18,000 Other 27,400 9,000 21,300 21,600 Total Revenues 4,647,993 4,777,500 5,075,000 4,706,600 Expenses: Operations & Administration 1,369,702 1,923,979 1,829,488 1,550,143 Right -of -Way Maintenance 222,389 272,475 263,237 292,230 Street Maintenance 1,309,588 1,310,880 1,310,880 1,411,813 Drainage Maintenance 529,583 529,466 529,466 526,694 Traffic Engineering & Planning 494,317 526,061 526,048 567,595 Street & Trail Construction 357,783 45,519 45,519 0 Sidewalk Maintenance 295,836 727,013 707,362 358,125 Total Expenses 4,579,198 5,335,393 5,212,000 4,706,600 Income (Loss) $ 68,795 $ (557,893) $ (137,000) $ 0 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 2,275,722 $ 2,344,517 $ 2,344,517 $ 2,207,517 Income/(Loss) 68,795 (557,893) (137,000) 0 Ending Undesignated Fund Balance $ 2,344,517 $ 1,786,624 $ 2,207,517 $ 2,207,517 Total Budget $ 4,579,198 $ 5,335,393 $ 5,212,000 4,/U6,6UU 41 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) Street Fund (2100) Actual Budgeted Estimated Budgeted Transportation, Parking, Utilities Activity Operations & Administration Program (4100): Personnel Services $ 556,1 12 $ Materials and Supplies 22,262 Services and Charges 675,912 Motorpool Charges 3,690 Cost allocation 39,835 Maintenance 54,869 Capital 17,022 1,369,702 Right -of -Way Maintenance Program (4110): Personnel Services 1 16,570 Materials and Supplies 17,865 Services and Charges 0 Motorpool Charges 87,884 Maintenance 70 222,389 Street Maintenance Program (4120): Personnel Services 741,791 Materials and Supplies 291,084 S ivices and Charges 9,047 Motorpool Charges 748,685 Cost allocation (492,786) Maintenance 11,767 1,309,588 Drainage Maintenance Program (4130): Personnel Services 327,636 331,953 Materials and Supplies 58,699 61,537 Services and Charges 6,344 12,000 Motorpool Charges 135,829 120,102 Maintenance 1,075 3,874 529,583 529,466 Traffic Engineering & Planning Program (5315): Personnel Services 363,754 361,668 Materials and Supplies 47,891 57,143 Services and Charges 5,329 7,323 Motorpool Charges 47,707 72,327 Maintenance 29,636 27.600 651,866 $ 557,401 $ 652,331 38,434 38,434 35,695 693,332 693,306 754,013 3,362 3,362 4,264 39,835 39,835 39,835 41,472 41,472 64,005 455,678 455,678 0 1,923,979 1,829,488 1,550,143 164,317 155,079 188,112 22,480 22,480 29,798 100 100 0 83,410 83,410 72,152 2,168 2,168 2,168 272,475 263,237 292,230 783,243 256,914 7,607 765,019 (520,880) 783,243 256,914 7,607 765,019 (520,880) 821,902 346,294 7,877 859,29] (637,515) 13,964 1,310,880 1,41 1,813 331,953 344,818 61,537 70,413 12,000 14,750 120,102 92,839 3,874 3,874 529,466 526,694 361,655 358,854 57,143 95,291 7,323 7,323 72,327 48,527 27,600 57,600 526,048 567,595 42 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) Street Fund (2100) Actual Budgeted Estimated Budgeted 2010 2011 2011 2012 Street & Trail Construction Program (5520): Personnel Services 0 8,202 8,202 0 Materials and Supplies 28,800 30,196 30,196 41,059 Services and Charges 0 16,973 16,973 0 Motorpool Charges 165,292 178,477 178,477 168,716 Cost allocation (194,092) (208,673) (208,673) (209,775) Maintenance 357,783 20,344 20,344 0 357,783 45,519 45,519 0 Sidewalks Program (5530): Personnel Services 215,673 245,074 225,444 243,412 Materials and Supplies 19,136 198,421 198,400 43,010 Services and Charges 0 225,000 225,000 4,000 Motorpool Charges 76,042 72,303 72,303 83,425 Cost allocation (16,803) (17,785) (17,785) (17,722) Maintenance 1,788 4,000 4,000 2,000 295,836 727,013 707,362 358,125 Total Transportation, Parking, Utilities Activity$ 4,579,198 $ 5,335,393 $ 5,212,000 $ 4,706,600 Total Fund $ 4,579,198 $ 5,335,393 $ 5,212,000 $ 4,706,600 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 2012, this fund is expected to have a $277,700 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 2012 Operating Budget Parking Fund (2130) Actual Budgeted Estimated Budgeted Revenues: Downtown District Parking Revenue Entertainment District Parking Revenue Investment Earnings Other Total Revenues Expenses: Downtown District Parking Entertainment District Parking Transfer to Walton Arts Center Principal Payment Interest Expense Land Acquisition Parking Lot Improvements Transfer to Shop Total Expenses Income (Loss) 293,626 $ 392,450 $ 461,445 $ 495,480 370,012 882,800 913,360 879,798 8,159 20,425 3,989 3,972 244 225 4,906 250 672,041 1,295,900 1,383,700 1,379,500 216,455 430,266 411,319 458,051 113,846 204,300 197,035 169,514 25,968 289,000 289,000 289,000 44,523 135,135 135,135 138,093 4,556 12,100 12,100 9,142 343,538 0 0 0 887,223 59,41 1 59,41 1 38,000 13,888 0 0 0 1,649,997 1,130,212 1,104,000 1,101,800 $ (977,956) $ 165,688 $ 279,700 $ 277,700 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 595,665 $ (337,768) $ (337,768) $ 77,067 Income/(Loss) (977,956) 165,688 279,700 277,700 Reduction of Interfund Loan Liability 44,523 135,135 135,135 138,093 Ending Undesignated Fund Balance $ (337,768) $ (36,945) $ 77,067 $ 492,860 Total Budget $ 1,649,997 $ 1,130,212 $ 1,104,000 $ 1,101,800 * The negative Fund Balance is due to the interfund loan from the Replacement and Disaster Recovery Fund. 46 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) Parking Fund (2130) Actual Budgeted Estimated Budgeted Transportation, Parking, Utilities Activity Off -Street Parking Program (9130): Personnel Services $ 62,645 $ 187,223 $ 184,959 $ 233,254 Materials and Supplies 29,600 54,373 52,999 47,086 Services and Charges 61,608 84,545 80,277 89,829 Motorpool Charges 5,005 1,900 1,900 1,832 Maintenance 23,058 43,050 38,580 45,050 Transfers To Outside Entities 32,715 41,000 34,429 41,000 Capital 381,306 46,175 46,175 28,000 595,937 458,266 439,319 486,051 Entertainment District Parking Program (9131): Personnel Services 57,124 91,236 84,071 77,292 Materials and Supplies 12,957 17,768 17,765 13,166 Services and Charges 29,620 60,771 60,764 45,795 Motorpool Charges 1,388 5,550 5,550 5,991 Maintenance 12,757 28,975 28,885 27,270 Debt Service 49,079 147,235 147,235 147,235 Transfers To Outside Entities 25,968 289,000 289,000 289,000 Capital 851,279 31,411 31,411 10,000 Operating Transfers 13,888 0 0 0 1,054,060 671,946 664,681 615,749 Total Transportation, Parking, Utilities Activity$ 1,649,997 $ 1,130,212 $ 1,104,000 $ 1,101,800 Total Fund $ 1,649,997 $ 1,130,212 $ 1,104,000 $ 1,101,800 47 (Page Left Blank Intentionally) 48 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 2012 Operating Budget Community Development Block Grant Fund (2180) Actual Budgeted Estimated Budgeted 2010 2011 2011 2012 Revenues: Community Development Grant Funding $ 767,322 $ 1,216,788 $ 1,216,700 $ 589,000 Other 3,140 2,097 2,100 0 Total Revenues 770,462 1,218,885 1,218,800 589,000 Expenses: Administration & Planning 1 14,246 192,759 192,674 109,900 Housing Services 254,106 709,431 709,431 317,780 Redevelopment 38,223 77,471 77,471 51,640 Public Service 99,296 98,814 98,814 71,000 Public Facilities & Improvements 264,591 140,410 140,410 38,680 Total Expenses 770,462 1,218,885 1,218,800 589,000 Income (Loss) Before Capital $ 0 $ 0 $ 0 $ 0 FUND BALANCE ANALYSIS Beginning Undesignafed Fund Balance $ 0 $ 0 $ 0 $ 0 Income/(Loss) 0 0 0 0 Ending Undesignafed Fund Balance $ 0 $ 0 $ 0 $ 0 Total Budget $ $ 770,462 $ 1,218,885 $ 1,218,800 589,000 50 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) Community Development Block Grant Fund (2180) Actual Budgeted Estimated Budgeted Community Planning and Engineering Activity Administration & Planning Program (4930): Personnel Services $ 80,677 $ 160,488 $ 160,403 $ 90,094 Materials and Supplies 3,965 2,800 2,800 3,491 Services and Charges 29,604 29,471 29,471 16,315 1 14, 246 192,759 192,674 109,900 Housing Services Program (4940): Personnel Services 71,941 102,056 102,056 62,486 Materials and Supplies 2,263 4,234 4,234 3,428 Services and Charges 176,439 599,681 599,681 248,500 Moforpool Charges 3,463 3,460 3,460 3,366 254,106 709,431 709,431 317,780 Redevelopment Program (4945): Personnel Services 29,045 24,655 24,655 47,320 Materials and Supplies 1,697 7,587 7,587 1,820 Services and Charges 7,481 45,229 45,229 2,500 38,223 77,471 77,471 51,640 Public Services Program (4970): Services and Charges 99,296 98,814 98,814 71,000 99,296 98,814 98,814 71,000 Public Facilities & Improvements Program (4990): Services and Charges 264,591 140,410 140,410 38,680 264,591 140,410 140,410 38,680 Total Community Planning and Engineering $ 770,462 $ 1,218,885 $ 1,218,800 $ 589,000 Total Fund $ 770,462 $ 1,218,885 $ 1,218,800 $ 589,000 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 2012 Operating Budget EDI Attainable Housing Grant Fund (2185) Revenues: Total Revenues 161,850 0 Expenses: EDI Attainable Housing Grant 1 61 ,850 0 Total Expenses 161,850 0 0$ 0 0 0 0 0 0 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 Undesignafed Fund Balance $ 0 $ 0 $ 0 $ 0 Total Budget $ 161,850 $ 0 $ 0 $ 0 54 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) EDI Attainable Housing Grant Fund (2185) Actual Budgeted Estimated Budgeted 2010 2011 2011 2012 Community Planning and Engineering Activity EDI Attainable Housing Grant Program (4985): Personnel Services $ (137) $ 0 $ 0 $ 0 Services and Charges 161,987 0 0 0 161,850 0 0 0 Total Community Planning & Engineering $ 161,850 $ 0 $ 0 $ 0 Total Fund $ 161,850 $ 0 $ 0 $ 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 2012 Operating Budget Special State Grants Fund (2230) A ,-'l, ,,-.I D. „J,'...+,...I n.r Revenues: Intergovernmental (Grants) $ 47,332 $ 0 $ 52,600 $ 0 Total Revenues 47,332 0 52,600 0 Expenses: NWACC Equipment Grant 44,601 55,399 55,300 0 Total Expenses 44,601 55,399 55,300 0 Income (Loss) Before Capital $ 2,731 $ (55,399) $ (2,700) $ 0 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 0 $ 2,731 $ 2,731 $ 31 Income/(Loss) 2,731 (55,399) (2,700) 0 Ending Undesignated Fund Balance $ 2,731 $ (52,668) $ 31 $ 31 Total Budget $ 44,601 $ 55,399 $ 55,300 $ 0 M City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) Special State Grants Fund (2230) Actual Budgeted Estimated Budgeted 2010 2011 2011 2012 Citywide Activity NWACC Equipment Grant Program (8001): Materials and Supplies $ 0 $ 56 $ 56 $ 0 Services and Charges 71 60 60 0 Capital 44,530 55,283 55,184 0 44,601 55,399 55,300 0 Total Citywide $ 44,601 $ 55,399 $ 55,300 $ 0 Total Fund $ 44,601 $ 55,399 $ 55,300 $ 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) This is to help reduce municipal GHG emissions 20% below 2006 levels by 2012; and 3) This is to help 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 using 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. City of Fayetteville, Arkansas 2012 Operating Budget Energy Block Grant Fund (2240) Actual Budgeted Fstimnted Ri idnAtPd Revenues: Energy Block Grant Funding $ 264,188 $ 460,713 $ 460,700 $ 0 Total Revenues 264,188 460,713 460,700 0 Expenses: Energy Block Grant 264,188 460,713 460,700 0 Total Expenses 264,188 460,713 460,700 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 $ 264,188 $ 460,713 $ 460,700 $ 0 62 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) Energy Block Grant Fund (2240) Actual . Budgeted Estimated Budgeted Citywide Activity Energy Block Grant Program (9240): Materials and Supplies $ 38,350 $ 19,018 $ 19,018 $ 0 Services and Charges 171,213 335,709 335,696 0 Capital 54,625 105,986 105,986 0 264,188 460,713 460,700 0 Total Citywide $ 264,188 $ 460,713 $ 460,700 $ 0 Total Fund $ 264,188 $ 460,713 $ 460,700 $ 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 fax approved by the voters in 1995. The $2.4 million in planned expenditures for 2012 includes $587,000 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. 2011 revenue was estimated approximately 4.42% higher than 2010. 2012 revenue is projected to be flat compared to estimated 2011. Parks Development Fund Hotel -Motel- Restaurant (HMR) Tax Revenue $2.28 $2.28 $2.17 $2.17 $2.18 $2.06 $2.03 $1.94 01 02 03 04 05 06 07 08 09 10 Esf.11 Proj. 12 Year M" City of Fayetteville, Arkansas 2012 Operating Budget Parks Development Fund (2250) Actual Budgeted Estimated Budgeted Revenues: Hotel, Motel, and Restaurant Taxes $ 2,181,585 $ 2,139,600 $ 2,278,000 $ 2,278,000 Intergovernmental 50,000 0 0 0 Charges for Services 4,889 6,000 5,000 5,000 Greenspace Fees Contribution 499,479 174,896 104,700 1 1,000 Investment Earnings 100,133 89,000 43,500 44,000 Other 5,248 20,000 23,000 20,000 Total Revenues 2,841,334 2,429,496 2,454,200 2,358,000 Expenses: Parks Development Program 1,389,306 1,694,600 1,632,041 1,682,100 Parks Development Capital 863,702 4,922,063 4,922,063 664,900 Parks Development Greenspace Capital 0 174,896 174,896 11,000 Outside Agencies 177,750 0 0 0 Total Expenses 2,430,758 6,791,559 6,729,000 2,358,000 Income (Loss) Before Capital $ 410,576 $ (4,362,063) $ (4,274,800) $ 0 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 4,377,501 $ 4,788,077 $ 4,788,077 $ 513,277 Income/(Loss) 410,576 (4,362,063) (4,274,800) 0 Ending Undesignated Fund Balance $ 4,788,077 $ 426,014 $ 513,277 $ 513,277 Total Budget $ 2,430,758 $ 6,791,559 $ 6,729,000 $ 2,358,000 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) Parks Development Fund (2250) Actual Budgeted Estimated Budgeted Parks and Recreation Activity Parks Development Program (9250): Personnel Services $ 1,068,570 $ 1,268,577 $ 1,206,564 $ 1,241,120 Materials and Supplies 103,294 62,151 61,847 60,935 Services and Charges 57,469 59,509 59,324 59,495 Motorpool Charges 53,973 198,415 198,415 213,321 Cost allocation 87,948 87,948 87,948 87,948 Maintenance 18,052 18,000 17,943 19,281 Transfers To Outside Entities 177,750 0 0 0 1,567,056 1,694,600 1,632,04 1 1,682, 100 Parks Development Capital Program (9255): Materials and Supplies 1 1,251 61,332 61,332 0 Services and Charges 53,353 147,579 147,579 0 Maintenance 14,970 30,833 30,833 0 Debt Service 77,866 78,000 78,000 77,900 Capital 706,262 4,604,319 4,604,319 587,000 863,702 4,922,063 4,922,063 664,900 Parks Development Capital Greenspace Program (9256): Services and Charges 0 50,685 50,685 0 Maintenance 0 5,290 5,290 0 Capital 0 118,921 118,921 11,000 0 174,896 174,896 11,000 Total Parks and Recreation Activity $ 2,430,758 $ 6,791,559 $ 6,729,000 $ 2,358,000 Total Fund $ 2,430,758 $ 6,791,559 $ 6,729,000 $ 2,358,000 67 (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 2010 Est. 2011 Proj.2012 Water I $616,440 $378,112 $425,493 $417,860 i $317,256 $620,096 $502,227 $430,900 $432,000 Wastewater $1,239,783 j $742,589 $835,980 $849,841 i $690,558 $663,975 $359,793 $272,400 $7,300 Police $0 $1,115 $263,476 $607,219 $330,739 $272,076 1 $175,451 $94,600 $94,000 Fire $0 $832 $215,201 . $480,525 $279,115 $233,744 $142,178 $78,900 $80,000 Year GSA City of Fayetteville, Arkansas 2012 Operating Budget Impact Fee Fund (2300) Actual Budgeted Estimated Budgeted 2010 2011 2011 2012 Revenues: Wafer Impact Fee $ 502,227 $ 490,400 $ 430,900 $ 432,000 Wastewater Impact Fee 359,793 355,800 272,400 273,000 Police Impact Fee 175,451 178,300 94,600 94,000 Fire Impact Fee 142,178 144,300 78,900 80,000 Investment Earnings 158,819 91,200 52,800 42,000 Total Revenues 1,338,468 1,260,000 929,600 921,000 Expenses: Water Improvements 0 1,274,224 1,272,000 446,000 Wastewater Improvements 0 2,063,400 2,028,000 287,000 Police Improvements 159,880 1,847,863 1,748,300 104,000 Fire Improvements 76,146 963,920 891,600 84,000 Transfer to Wafer & Sewer 2,792,404 1,522,249 1,522,200 0 Total Expenses 3,028,430 7,671,656 7,462,100 921,000 Income (Loss) Before Capital $ (1,689,962) $ (6,41 1,656) $ (6,532,500) $ 0 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 8,266,726 $ 6,576,764 $ 6,576,764 $ 44,264 Income/(Loss) (1,689,962) (6,411,656) (6,532,500) 0 Ending Undesignated Fund Balance $ 6,576,764 $ 165,108 $ 44,264 $ 44,264 Total Budget $ 3,028,430 $ 7,671,656 $ 921,000 7,462,100 $ 70 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) Impact Fee Fund (2300) Actual Budgeted Estimated Budgeted Citywide Activity Impact Fee Expense Program (9300): Materials and Supplies $ 0 $ 56,496 $ 56,400 $ 0 Capital 236,026 6,092,9]] 5,883,500 921,000 Operating Transfers 2,792,404 1,522,249 1,522,200 0 3,028,430 7,671,656 7,462,100 921,000 Total Citywide $ 3,028,430 $ 7,671,656 $ 7,462,100 $ 921,000 Total Fund $ 3,028,430 $ 7,671,656 $ 7,462,100 $ 921,000 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 a c a O 0 ~ $500 $400 $300 $200 $100 $0 o Grants & Other Revenue O Transfers from General Fund $49 $71 $76 $35 $412 $358 $336 $311 $216 $232 $298 $248,' $208 $233 $210 $217 $114 $184 $373 $348 $311 $309 / $294 $287 01 02 03 04 05 06 07 08 09 10 Estill Proj. 12 Years 73 Revenues: Drug Enforcement Grant Charges for Services Fines & Forfeitures Investment Earnings Other Transfer from General Total Revenues Expenses: Drug Enforcement Total Expenses Income (Loss) City of Fayetteville, Arkansas 2012 Operating Budget Drug Law Enforcement Fund (2930) Actual Budgeted $ 267,263 $ 263,518 $ 1,195 1,800 14,627 12,800 2 0 15,000 0 Estimated Budgeted 2011 2012 261,060 $ 296,200 0 0 24,740 14,800 0 0 200 0 514,428 51 1,1 18 519,000 544,000 $ 54,396 $ (14,532) $ 23,000 $ 0 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 63,215 $ 1 17,61 1 $ 1 17,61 1 $ 140,611 Income/(Loss) 54,396 (14,532) 23,000 0 Ending Undesignated Fund Balance $ 117,611 $ 103,079 $ 140,611 $ 140,611 Total Budget $ 460,032 $ 525,650 $ 496,000 $ 544,000 74 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) Drug Law Enforcement Fund (2930) Actual Budgeted Estimated Budgeted Police Activity Drug Enforcement Program (2960): Personnel Services $ 260,858 $ 284,789 $ 255,139 $ 276,451 Materials and Supplies 13,734 16,816 16,816 0 Services and Charges 185,440 214,827 214,827 267,549 Capital 0 9,218 9,218 0 460,032 525,650 496,000 544,000 Total Police $ 460,032 $ 525,650 $ 496,000 $ 544,000 Total Fund $ 460,032 $ 525,650 $ 496,000 $ 544,000 75 (Page Left Blank Intention 76 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. Final payment was in 20]]. 77 City of Fayetteville, Arkansas 2012 Operating Budget Fire Bond Fund (3360) Arts inl RI I(i(1PtP(I PCfimn+,-H RI idri +,-1 Revenues: Investment Earnings Transfer from Sales Tax Capital Total Revenues Expenses: Settlements Professional Services Principal Payment Interest Expense Total Expenses Income (Loss) y JJ y, / VJ .p /JJ 'p V 608,200 163,395 163,395 0 611,153 164,300 164,300 0 0 32,000 32,000 0 0 2,300 2,300 0 740,000 400,000 400,000 0 $ (153,647) $ (287,000) $ (287,000) $ 0 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 440,721 $ 287,074 $ 287,074 $ 74 Income/(Loss) (153,647) (287,000) (287,000) 0 Ending Undesignated Fund Balance $ 287,074 $ 74 $ 74 $ 74 Total Budget $ 764,800 $ 451,300 $ 451,300 $ 0 78 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) Fire Bond Fund (3360) Actual Budgeted Estimated Budgeted 2010 2011 2011 2012 Citywide Activity Fire Bond Expense Program (9360): Services and Charges $ 0 $ 34,300 $ 34,300 $ 0 Debt Service 764,800 417,000 417,000 0 764,800 451,300 451,300 0 Total Citywide $ 764,800 $ 451,300 $ 451,300 $ 0 Total Fund $ 764,800 $ 451,300 $ 451,300 $ 0 79 (Page Left Blank Intentionally) 80 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. r1 City of Fayetteville, Arkansas 2012 Operating Budget TIF Bond Fund (3370) Actual Budgeted Estimated Budgeted Revenues: Property Taxes $ 110,485 $ 55,000 $ 55,000 $ 100,000 Investment Earnings 8 0 0 0 Total Revenues 110,493 55,000 55,000 100,000 Expenses: Principal Payment 45,000 75,000 75,000 76,300 Interest Expense 1 6,1 15 33,587 33,587 17,900 Professional Services 250 2,300 2,213 2,300 Paying Agent Fees 3,500 3,500 3,500 3,500 Total Expenses 64,865 114,387 114,300 100,000 Income (Loss) Before Capital $ 45,628 $ (59,387) $ (59,300) $ 0 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 73,575 $ 119,203 $ 119,203 $ 59,903 Income/(Loss) 45,628 (59,387) (59,300) 0 Ending Undesignated Fund Balance $ 119,203 $ 59,816 $ 59,903 $ 59,903 Total Budget $ 114,387 $ 100,000 64,865 $ 114,300 $ 82 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) TIF Bond Fund (3370) Actual Budgeted Estimated Budgeted 2010 2011 2011 2012 Citywide Activity TIF Bonds Expense Program (9370): Services and Charges $ 250 $ 2,300 $ 2,213 $ 2,300 Debt Service 64,615 112,087 112,087 97,700 64,865 1 14, 38 7 114,300 100,000 Total Citywide $ 64,865 $ 114,387 $ 114,300 $ 100,000 Total Fund $ 64,865 $ 114,387 $ 114,300 $ 100,000 Pacge Left Blank Infentiona 84 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 $18.00 a O_ $16.00 $14.00 $12.00 $10.00 $8.00 $6.00 $4.00 $2.00 $15.14 $11.51 $11.82 $10.64 -. $16.50 $16.37 $16.37 I $15.88 $15.67 03 04 05 06 07 08 09 10 Est. 11 Proj. 12 Year 85 City of Fayetteville, Arkansas 2012 Operating Budget Sales Tax Bond Fund (3440) Actual Budgeted Estimated Budgeted Revenues: Sales Tax - City Investment Earnings Transfer from Sales Tax Construction Total Revenues Expenses: $ 15,670,867 $ 15,372,400 $ 16,371,600 $ 16,371,900 1,579 1,300 500 500 15, 672, 453 15, 373, 700 16,372,100 16,372,400 Principal Payment 10,660,479 10,527,703 10,527,703 11,906,772 Interest Expense 5,004,588 4,838,657 4,838,657 4,462,828 Professional Services 0 4,540 4,540 0 Paying Agent Fees 12,750 2,800 2,800 2,800 Total Expenses 15,677,817 15,373,700 15,373,700 16,372,400 Income / (Loss) $ (5,364) $ 0 $ 998,400 $ 0 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 3,483,615 $ 3,478,251 $ 3,478,251 $ 4,476,651 Income/(Loss) (5,364) 0 998,400 0 Ending Undesignated Fund Balance $ 3,478,251 $ 3,478,251 $ 4,476,651 $ 4,476,651 Total Budget $ 15,677,817 $ $ 16,372,400 15,373,700 $ 15,373,700 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) Sales Tax Bond Fund (3440) Actual Budgeted Estimated Budgeted 2010 2011 2011 2012 Citywide Activity Sewer Bonds - Expense Program (9440): Services and Charges $ 0 $ 4,540 $ 4,540 $ 0 Debt Service 15,677,817 15,369,160 15,369,160 16,372,400 15, 677,817 15,373, 700 15,373, 700 16,372,400 Total Citywide $ 15,677,817 $ 15,373,700 $ 15,373,700 $ 16,372,400 Total Fund $ 15,677,817 $ 15,373,700 $ 15,373,700 $ 16,372,400 87 (Page Left Blank Intentionally) 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 $5.0 O 0 $4.5 $4.0 $3.5 $3.0 $2.5 $2.0 $1.5 $1.0 $0.5 $0.0 01 02 03 04 05 06 07 08 09 10 Est. 11 Proj. 12 Years S• City of Fayetteville, Arkansas 2012 Operating Budget Replacement & Disaster Recovery Fund (4270) Actual Budgeted Estimated 2010 2011 2011 Revenues: Intergovernmental (Grants) $ 0 $ 875,000 $ 875,000 $ Federal Grants - Capital 0 0 156,600 Replacement Copier Revenue 29,871 44,500 39,300 Investment Earnings 65,602 56,300 32,500 Other 748 0 900 Total Revenues 9A 991 97.5 Rnn 1 1 nA Rnn Expenses: Budgeted 0 0 39,250 27,750 n 67,000 Audit Expense 450 600 600 1,750 FEMA Disaster Projects 281 1,000,000 1,000,000 0 Professional Services 58,542 7,310 7,213 0 Fixed Assets 85,179 120,668 120,202 39,250 Vehicles & Equipment 0 15,885 15,885 0 Transfer to Shop 0 37,434 37,400 0 Total Expenses 144,452 1,181,897 1,181,300 41,000 Income (Loss) $ (48,231) $ (206,097) $ (77,000) $ 26,000 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 3,282,831 $ 3,234,600 $ 3,234,600 $ 3,157,600 Income/(Loss) (48,231) (206,097) (77,000) 26,000 Ending Undesignated Fund Balance $ 3,234,600 $ 3,028,503 $ 3,157,600 $ 3,183,600 Total Budget $ 144,452 $ 1,181,897 $ 1,181,300 $ 41,000 90 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) Replacement & Disaster Recovery Fund (4270) Actual Budgeted Estimated Budgeted Citywide Activity Replacement Fund Expense Program (9270): Services and Charges $ 58,992 $ 7,910 $ 7,813 $ 1,750 Capital 85,179 136,553 136,087 39,250 Operating Transfers 0 37,434 37,400 0 144,171 181,897 181,300 41,000 FEMA Disaster Projects Program (9280): Materials and Supplies 0 23,250 23,250 0 Services and Charges 281 976,750 976,750 0 281 1,000,000 1,000,000 0 Total Citywide Activity $ 144,452 $ 1,181,897 $ 1,181,300 $ 41,000 Total Fund $ 144,452 $ 1,181,897 $ 1,181,300 $ 41,000 91 (Page Left Blank Infentio 92 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 $6,702,600 in planned expenditures for 2012 includes $6,695,300 in capital improvements. Revenues for 2011 are expected to be up by $394,300 compared to budget. Sales taxes for 2012 are budgeted to be flat compared to 2011 estimated collections. 1% City Sales Tax $18.00 O $16.00 $14.00 $12.00 $10.00 $8.00 $6.00 $4.00 $2.00 O Sales Tax Capital Improvements Fund ❑ General Fund flfl H H y9.4 $9.39 $9.82 $9.82 '.0 $7.68 7.88 $7.78 01 02 03 04 05 06 07 08 09 10 Est. 11 Proj. 12 Year 93 City of Fayetteville, Arkansas 2012 Operating Budget Sales Tax Capital Improvements Fund (4470) Actual Budgeted Estimated Budgeted Revenues: Property Taxes $ 149 $ 0 $ 0 $ 0 Sales Tax - City 6,262,665 6,149,000 6,543,300 6,543,600 Intergovernmental (Grants) 314,593 5,707,050 5,707,000 0 Charges for Services 15,046 793,165 793,000 101,000 Sidewalk Fees 3,308 0 0 0 Investment Earnings 160,965 128,000 58,800 58,000 Other 20,086 22,329. 37,900 0 Total Revenues 6,776,812 12,799,544 13,140,000 6,702,600 Expenses: Audit Expense 6,500 6,700 6,700 7,300 Sales Tax Capital Improvements 7,190,211 17,591,252 17,591,252 6,695,300 Transfer to General 0 1,000,000 1,000,000 0 Transfer to Fire Bond 608,200 163,395 163,395 0 Transfer to Other Funds 0 142,518 653 0 Total Expenses 7,804,9]] 18,903,865 18,762,000 6,702,600 Income (Loss) Before Capital $ (1,028,099) $ (6,104,321) $ (5,622,000) $ 0 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 8,179,102 $ 7,151,003 $ 7,151,003 $ 1,529,003 Income/(Loss) (1,028,099) (6,104,321) (5,622,000) 0 Ending Undesignated Fund Balance $ 7,151,003 $ 1,046,682 $ 1,529,003 $ 1,529,003 Total Budget $ 7,804,911 $ 18,903,865 $ 18,762,000 $ 6,702,600 94 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) Sales Tax Capital Improvements Fund (4470) Actual Budgeted Estimated Budgeted 2010 2011 2011 2012 Citywide Activity Sales Tax Capital Improvements Program (9470): Materials and Supplies $ 584,231 $ 1,563,234 $ 1,563,234 $ 694,700 Services and Charges 866,109 2,043,411 2,043,411 55,300 Maintenance 1,793,190 3,065,198 3,065,198 2,982,600 Transfers To Outside Entities 358,000 358,000 358,000 359,500 Capital 3,594,551 10,568,109 10,568,109 2,610,500 Miscellaneous 630 0 0 0 Operating Transfers 608,200 1,305,913 1,164,048 0 7,804,911 18,903,865 18,762,000 6,702,600 Total Citywide $ 7,804,911 $ 18,903,865 $ 18,762,000 $ 6,702,600 Total Fund $ 7,804,911 $ 18,903,865 $ 18,762,000 $ 6,702,600 95 City of Fayetteville, Arkansas Sales Tax Capital Improvements Fund Capital Budget Budgeted Project Category Project Title 2012 Transportation Improvements Sidewalk Improvements $ 635,000 In -House Pavement Improvements 1,865,000 2,500,000 Trail Improvements Trail Development 1,361,000 1,361,000 Street Improvements Old Wire Road -Mission to Crossover 300,000 Zion Road -Vantage to Crossover 150,000 450,000 Bridge & Drainage. Improvements Stormwater Quality Mgt/Nutrient Reduction 175,000 Other Drainage Improvements 200,000 375,000 Information Technology Improvements Microcomputer / Printer Replacements 85,700 Local Area Network (LAN) Upgrade 125,000 Geographic Information System (GIS) 65,000 AccessFayetteville Technical Improvements 25,000 Document Management 30,000 Data Center Upgrade 70,000 400,700 Other Capital Improvements Building Improvements 362,600 P.E.G. Television Center - Equipment 54,000 On -Screen Graphics Generator Upgrade 20,000 Studio Camera and Lighting Upgrades 85,000 Telecommunication Systems Upgrades 60,000 581,600 Library Materials & Improvements Library Material Purchases 336,500 Library Computer Replacements 23,000 359,500 Parks & Recreation Improvements Other Park & Safety Improvements 10,000 Forestry, Safety & ADA Compliance 108,500 Lights of the Ozarks 23,000 Tree Escrow 101,000 242,500 City of Fayetteville, Arkansas Sales Tax Capital Improvements Fund Capital Budget Budgeted Project Category Project Title 2012 Police Safety Improvements Fire Safety Improvements Audit Expense Police Technology Improvements Police Unmarked Vehicles Police Building Improvements Police Specialized Equipment Police MVR Replacement Fire Facility Maintenance Fire Mobile Radios Audit Expense 50,000 70,000 25,000 50,000 185,000 pan nnn 25,000 20,000 45,000 7,300 7 inn $ 6,702,600 97 Page Left Blank Intentional 98 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 2012. City of Fayetteville, Arkansas 2012 Operating Budget Wastewater System Improvements Project Fund (4480) Actual Budgeted Estimated Budgeted 2010 2011 2011 2012 Revenues: Investment Earnings $ 68,851 $ 0 $ 21,860 $ 0 Total Revenues 68,851 0 21,860 0 Expenses: Professional Services 109,863 716,263 716,263 0 Wastewater System Improvements Project 59,395 1,203,072 1,203,072 0 Transfer to Other Funds 0 887,888 887,185 97,600 Transfer to Shop 29,439 238,999 238,600 0 Total Expenses 198,697 3,046,222 3,045,120 97,600 Income / (Loss) $ (129,846) $ (3,046,222) $ (3,023,260) $ (97,600) FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 3,250,706 $ 3,120,860 $ 3,120,860 $ 97,600 Income/(Loss) (129,846) (3,046,222) (3,023,260) (97,600) Ending Undesignated Fund Balance $ 3,120,860 $ 74,638 $ 97,600 $ 0 Total Budget $ 198,697 $ 3,045,120 $ 3,046,222 $ 97,600 100 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) Wastewater System Improvements Project Fund (4480) Actual Budgeted Estimated Budgeted Citywide Activity Wastewater System Improvements Project Program (9480): Services and Charges $ 114,048 $ 836,237 $ 836,237 $ 0 Capital 55,210 1,083,098 1,083,098 0 Operating Transfers 29,439 1,126,887 1,125,785 97,600 198,697 3,046,222 3,045,120 97,600 Total Citywide $ 198,697 $ 3,046,222 $ 3,045,120 $ 97,600 Total Fund $ 198,697 $ 3,046,222 $ 3,045,120 $ 97,600 101 e 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 pursuant to the 2006 referendum. Appropriations of these funds will be provided through the re -budget process which will be considered by the City Council during the first quarter of 2012. 103 City of Fayetteville, Arkansas 2012 Operating Budget Sales Tax Construction Bond Fund (4520) Actual Budgeted Estimated Budgeted 2010 2011 2011 2012 Revenues: Payments by Property Owners $ 8,400 $ 0 $ 0 $ 0 Investment Earnings 6,320 6,000 2,000 2,000 Total Revenues 14,720 6,000 2,000 2,000 Expenses: Audit Expense 6,000 6,000 6,000 2,000 Transfer to Sales Tax Bond 7 0 0 0 2006A Sales Tax Construction Expense 6,958,275 3,759,305 3,759,223 0 2007A Sales Tax Construction Expense 5,060,335 1,155,721 1,155,721 0 Street Sales Tax Construction (2009) 0 9,633,374 9,633,374 0 Trails Sales Tax Construction (2009) 307,816 939,482 939,482 0 Total Expenses 12,332,433 15,493,882 15,493,800 2,000 Income / (Loss) $ (12,317,713) $ (15,487,882) $ (15,491,800) $ 0 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 29,485,027 $ 17,167,314 $ 17,167,314 $ 1,675,514 Income/(Loss) (12,317,713) (15,487,882) (15,491,800) 0 Ending Undesignated Fund Balance $ 17,167,314 $ 1,679,432 $ 1,675,514 $ 1,675,514 Total Budget 15,493,882_$ 2,000 $ 12,332,433 $ 15,493,800 $ 104 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) Sales Tax Construction Bond Fund (4520) Actual Budgeted Estimated Budgeted 2010 2011 2011 2012 Citywide Activity 2006A Sales Tax Construction Expense Program (9520): Services and Charges $ 726,250 $ 589,648 $ 589,566 $ 2,000 Capital 6,237,955 3,156,409 3,156,409 0 Operating Transfers 7 19,248 19,248 0 6,964,212 3,765,305 3,765,223 2,000 2007A Sales Tax Construction Expense Program (9530): Services and Charges 388,859 0 0 0 Capital 4,671,476 1,155,721 1,155,721 0 5,060,335 1,155,721 1,155,721 0 Street Sales Tax 2009 Program (9540): Services and Charges 0 1,135 1,135 0 Capital 0 9,632,239 9,632,239 0 0 9,633,374 9,633,374 0 Trails Sales Tax 2009 Program (9550): Services and Charges 89,129 63,725 63,725 0 Capital 218,757 875,757 875,757 0 307,886 939,482 939,482 0 Total Citywide Activity $ 12,332,433 $ 15,493,882 $ 15,493,800 $ 2,000 Total Fund $ 12,332,433 $ 15,493,882 $ 15,493,800 $ 2,000 105 e Left Blank Intentionally) 106 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 2012 Budget is predicated on a break even basis. Water & Sewer Fund Revenues For 2012, the Water & Sewer Fund is projected to have an operating gain of $5,507,000 before capital 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. In 2011 usage was above projections due to drought conditions during the summer months. Therefore for fiscal 2012, usage projections are based on 2010 consumption. Sources of Funds for 2012 $ 30,908,000 $14,129,900 $951,000 Other 3.1% 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 2012 shows a decrease over estimated 2011 revenue due to usually dry conditions experienced during the summer months. Water Sales c $18.00 0 $16.00 $14.00 $12.00 $10.00 $8.00 $6.00 $4.00 $2.00 $14.84 $13.71• $13.95 $12.54 $12.80 •• , • $11.48 $12.11 $11.66 • $12.26 $10.16 $10.41 $10.70 01 02 03 04 05 06 07 08 09 10 Est. 1] Proj. 12 Year Sewer Charges: Sewer service charge revenue is based on metered customer usage of water and is the other primary source of revenue for the Water & Sewer Fund. The budgeted revenue for 2012 is projected to be approximately $338,000 over estimated 2011. Sewer Service $18.00 0 $16.00 $14.00 $12.00 $10.00 $8.00 $6.00 $4.00 $2.00 $14.97 $15.00 $15.04 $14.34 $12.96 $12.59 $12.20 $11.76 $10.44 I I $8.64 $8.93 $9.05 - • I 01 02 03 04 05 06 07 08 09 10 Est. 11 Proj. 12 Year Water & Sewer Fund Expenses The wastewater treatment plant operations budgeted for 2012 represents the largest expenditure in the fund at $7.8 million. This represents 25.7% of the total operating expenses. The water purchases are budgeted at $6.5 million, which represents 21.4% of total operating expenditures. Water purchase rates increased two cents per 1,000 gallons in October 2011 and will increase the same rate in October 2012. Use of Funds for 2012 $ 30,908,000 $6,500,000 Water Purchased $3,286,147 21.0% Operations & Administration 10.6% Utilities Project -.... Management 1.2% $174,899 Utilities Director 0.6% $2,120,000 $595,228 Principal Payment- Interest Expense 6.9% 1.9% $3,364,000 Capital Expenditures 10.9% $7.00 $6.00 $5.00 $4.00 $3.00 $2.00 $1.00 $2,068,551 Water Transmission and Distribution 6.7% $1,940,126 . Sewer Main Maintenance 6.3% $7,799,391 Wastewater Treatment Plant 25.2% $1,194,883 Billing & Collections $1,487,024 3.9% ier Operations 4.8% Water Purchases I u.uu $6.50 $6.50 $6.25 Cost $6.07 $6.00 9.00 $5.78 '-1W--- Gallons $5.49 $5.62 $5.45 8.00 $4.62 7.00 $4.32 $3.82 6.00 5.00 `+fai 4.00 3.00 2.00 1.00 0.00 01 02 03 04 05 06 07 08 09 10 Est. 11 Proj. 12 Year 109 Budget Gain / (Loss) Before Capital Capital Revenues/(Expenses) City of Fayetteville, Arkansas 2012 Operating Budget Water & Sewer Fund (5400) Revenues: Water Sales Sewer Service Charges Other Interest Income Other Non -Operating Total Revenues Expenses: Utilities Director Utilities Project Management Water Purchased Operations & Administration Water Transmission and Distribution Sewer Main Maintenance Wastewater Treatment Plant Billing & Collections Meter Operations Interest Expense Total Expenses _ , , , . $ 7,801,233 $ 5,130,756 $ 6,416,600 $ 5,507,000 Actual Budgeted Estimated Budgeted 2010 2011 2011 2012 $ 13,712,683 $ 13,991,900 $ 14,842,700 $ 14,129,900 14,970,047 15, 385, 000 15, 000, 600 15, 339, 000 1,078,713 878,200 1,005,000 951,000 261,271 75,900 114,200 68,100 853,499 570,000 350,400 420,000 30,876,213 30,901,000 31,312,900 30,908,000 153,546 192,394 188,057 174,899 173,901 387,585 264,317 377,751 5,781,372 6,500,000 6,500,000 6,500,000 3,1 16,608 3,253,919 3,159,176 3,286,147 1,824,611 2,024,408 1,875,881 2,068,551 1,583,610 1,913,269 1,741,834 1,941,126 7,522,834 7,912,1 15 7,753,622 7,799,391 1,065,226 1,196,666 1,164,545 1,194,883 1,212,100 1,701,079 1,571,520 1,463,024 641,172 688.809 677.348 595.972 Intergovernmental (Grants) $ 82,490 $ 2,726,120 $ 2,726,100 $ 0 Transfer from Impact Fee Fund 2,792,404 1,522,249 1,522,200 0 Transfer to Other Funds 0 (66,032) 0 0 Principal Payment (1,225,000) (1,225,000) (1,225,000) (2,120,000) Capital Expenditures (5,160,870) (21,552,774) (21,507,500) (3,387,000) (3,510,976) (18,595,437) (18,484,200) (5,507,000) Budget Gain / (Loss) $ 4,290,257 (13,464,681) $ (12,067,600) $ 0 Total Budget $ 29,460,850 $ 48,548,018 $ 47,628,800 $ 30,908,000 110 City of Fayetteville, Arkansas 2012 Operating Budget Water & Sewer Fund (5400) Actual Budgeted Estimated Budgeted 2010 2011 2011 2012 ESTIMATED CHANGE IN NET ASSETS Beginning Total Net Assets $ 305,895,302 $ 31 1,742,969 $ 31 1,742,969 $ 31 1,762,569 Budget Gain / (Loss) 4,290,257 (13,464,681) (12,067,600) 0 Plus Gain Capital Expenditures 5,160,870 21,552,774 21,507,500 3,387,000 Less: Depreciation Expense (10,070,404) (10,272,000) (10,645,300) (1 1,124,100) Plus: Capital Contribution 5,241,944 (66,032) 0 0 Plus: Bond Principal Payment 1,225,000 1,225,000 1,225,000 2,120,000 Ending Total Net Assets $ 311,742,969 $ 310,718,030 $ 311,762,569 $ 306,145,469 NET ASSET ANALYSIS Net Investment in Capital Assets $ 293,906,140 $ 305,186,914 $ 304,768,340 $ 297,031,240 Restricted for Debt Service/Prepaids 2,190,072 2,190,000 2,190,000 2,190,000 Unrestricted (including re -budgets) 15,646,757 3,341,116 4,804,229 6,924,229 Ending Total Net Assets $ 31 1,742,969 $ 310,718,030 $ 31 1,762,569 $ 306,145,469 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) Water & Sewer Fund (5400) Actual - Budgeted Estimated Budgeted Finance and Internal Services Activity Billing & Collections Program (1810): Personnel Services $ 761,381 $ 784,979 $ 762,200 $ 782,696 Materials and Supplies 47,891 71,000 64,912 70,000 Services and Charges 345,436 418,887 416,287 420,387 Cost allocation (89,700) (89,700) (89,700) (89,700) Maintenance 218 11,500 10,846 11,500 1,065,226 1,196, 666 1,164,545 1,194,883 Total Finance and Internal Services Activity $ 1,065,226 $ 1,196,666 $ 1,164,545 $ 1,194,883 Transportation, Parking, Utilities Activity Utilities Director Program (1800): Personnel Services $ 122,390 $ 130,026 $ 129,752 $ 132,243 Materials and Supplies 966 4,300 1,907 4,300 Services and Charges 4,114 31,992 30,322 12,280 Cost allocation 26,076 26,076 26,076 26,076 153,546 192,394 188,057 174,899 Meter Reading Program (1820): Personnel Services 694,831 774,396 730,084 770,353 Materials and Supplies 42,343 63,213 62,718 66,869 Services and Charges 8,321 20,450 11,159 19,307 Motorpool Charges 59,639 53,606 52,554 58,433 Cost allocation 78,528 78,528 78,528 78,528 Maintenance 3,652 6,476 2,455 5,585 887,314 996,669 937,498 999,075 Meter Maintenance & Backflow Prevention Program (1830): Personnel Services 250,498 351,454 291,330 362,791 Materials and Supplies 18,215 45,601 42,351 46,459 Services and Charges 4,522 12,725 6,199 12,725 Motorpool Charges 12,851 14,236 13,848 16,486 Cost allocation 24,888 24,888 24,888 24,888 Maintenance 124 600 500 600 311,098 449,504 379,116 463,949 Meter Operations Capital Program (1840): Materials and Supplies 10,020 54,652 54,652 0 Services and Charges 0 200,000 200,000 0 Maintenance 3,668 254 254 0 Capital 416,410 1,031,079 1,031,079 392,000 112 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) Water & Sewer Fund (5400) Actual Budgeted Estimated Budgeted Water Purchased Program (3800): Services and Charges 5,781,372 5,781,372 Operations & Administration Program (4000): Personnel Services 728,51] Materials and Supplies 92,490 Services and Charges 1,331,264 Motorpool Charges 24,280 Cost allocation 883,152 Maintenance 56,91 1 Debt Service 9,381 Capital 0 3,125,989 Utilities Project Management Program (4020): Personnel Services 158,967 Materials and Supplies 5,244 Services and Charges 5,518 Motorpool Charges 2,850 Maintenance 1,322 173,901 Water Distribution Maintenance Program (4310): Personnel Services 672,218 Materials and Supplies 625,920 Services and Charges 55,932 Motorpool Charges 236,893 Cost allocation 74,688 Maintenance 4,670 1,670,321 Water Storage & Pump Maintenance Program (4330): Personnel Services 129,774 Materials and Supplies 12,192 Services and Charges 562 Cost allocation 9,696 Maintenance 2,066 6,500,000 6,500,000 6,500,000 715,215 655,128 745,863 146,984 122,566 150,77] 1,399,763 1,397,431 1,399,629 20,741 20,575 21,450 883,152 883,152 883,152 88,064 80,324 85,282 21,000 9,539 21,000 57,000 57,000 0 3,331,919 3,225,715 3,307,147 357,036 244,836 327,133 10,388 6,026 12,208 10,095 5,072 26,445 6,966 6,966 6,965 3,100 1,417 5,000 387,585 264,317 377,751 738,648 608,243 744,539 690,166 689,888 697,994 96,751 96,751 96,751 216,127 216,127 235,468 74,688 74,688 74,688 3,000 3,000 3,000 1,819,380 1,688,697 1,852,440 147,849 1 32, 388 147,358 33,169 32,200 40,743 12,414 12,000 16,414 9,696 9,696 9,696 1,900 900 1,900 205,028 187,184 216,1 1 1 113 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) Water & Sewer Fund (5400) Actual Budgeted Estimated Budgeted Sewer Mains Maintenance Program (4410): Personnel Services 864,013 1,020,041 908,412 1,043,429 Materials and Supplies 302,799 337,008 337,008 354,192 Services and Charges 53,998 1 16,454 1 16,454 117,454 Motorpool Charges 281,854 352,434 295,368 338,719 Cost allocation 77,832 77,832 77,832 77,832 Maintenance 3,114 9,500 6,760 9,500 Capital 0 1,000 0 0 1,583, 610 1,914,269 1,741,834 1,941,126 WWTP Administration & SCADA Program (5100): Materials and Supplies 0 975 0 1,073 Services and Charges 929,289 1,010,828 1,010,828 980,828 Maintenance 0 391 0 510 929,289 1,012,194 1,010,828 982,41 1 WWTP East Side Operations Program (5110): Materials and Supplies 56,949 93,875 93,875 1 1 1,101 Services and Charges 3,245,623 3,210,448 3,154,697 3,203,458 Motorpool Charges 164,390 152,049 140,845 187,094 Cost allocation 47,820 47,820 47,820 47,820 Maintenance 2,176 8,265 3,000 8,153 Debt Service 0 8,903 0 0 3,516,958 3,521,360 3,440,237 3,557,626 WWTP West Side Operations Program (5120): Materials and Supplies 24,190 83,600 75,350 99,655 Services and Charges 1,939,195 1,873,288 1,822,565 1,872,141 Motorpool Charges 60,673 65,029 64,248 55,816 Cost allocation 47,544 47,544 47,544 47,544 Maintenance 4 6,331 2,500 3,549 2,071,606 2,075,792 2,012,207 2,078,705 WWTP Lab / IPP Program (5130): Services and Charges 407,829 459,732 459,731 459,731 407,829 459,732 459,731 459,731 WWTP Lift Station Maintenance Program (5140): Materials and Supplies 6,613 33,550 33,550 39,969 Services and Charges 575,691 672,944 660,917 671,279 Motorpool Charges 14,848 9,686 9,686 9,670 Maintenance 0 391 0 0 597,152 716,571 704,153 720,918 114 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) Water & Sewer Fund (5400) Actual Budgeted Estimated Budgeted 2010 2011 2011 2012 Capital Water Mains Program (5600): Services and Charges 1,272,731 1,975,802 1,975,802 0 Capital 509,171 5,192,024 5,192,024 1,882,500 1,781,902 7,167,826 7,167,826 1,882,500 Water & Sewer Connections Program (5620): Personnel Services 99,896 172,098 128,243 179,850 Materials and Supplies 47,916 85,870 85,870 87,014 Services and Charges 5,931 18,000 18,000 18,000 Motorpool Charges 23,345 23,515 23,096 24,048 Cost allocation 13,488 13,488 13,488 13,488 Maintenance 0 100 100 100 190,576 313,071 268,797 322,500 Water Capital 2009 Bonds Program (5640): Services and Charges 83,982 179,325 179,325 0 Capital 464,002 3,502,333 3,502,333 0 547,984 3,681,658 3,681,658 0 Sewer Mains Construction Program (5700): Services and Charges 1,740,694 488,923 488,923 0 Capital 336,012 5,396,927 5,396,927 330,000 Operating Transfers 0 66,032 0 0 2,076,706 5,951,882 5,885,850 330,000 Sewer Capital 2009 Bonds Program (5740): Capital 0 1,723,660 1,723,660 0 0 1,723,660 1,723,660 0 Wastewater Treatment Plant Capital Program (5800): Materials and Supplies 0 21,177 21,177 0 Services and Charges 0 77,000 77,000 0 Maintenance 0 28,289 28,289 0 Capital 147,292 1,691,630 1,691,630 460,000 147,292 1,818,096 1,818,096 460,000 Debt Service Program (6800): Debt Service 1,856,791 1,892,809 1,892,809 2,694,228 1,856,791 1,892,809 1,892,809 2,694,228 Total Transportation, Parking, Utilities Activity$ 28,395,624 $ 47,417,384 $ 46,464,255 $ 29,713,1 17 Total Fund $ 29,460,850 $ 48,614,050 $ 47,628,800 $ 30,908,000 115 Page Left Blank Intentionally) W. 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 $821,300. However, there are more than sufficient reserves to accommodate the expenditures. Solid Waste Fund Revenues For 2012, the Solid Waste Fund sources of funds are budgeted at $9,950,100. Solid Waste fees make up the largest source of revenue (74.2%). Sources of Funds for 2012 $ 9,950,100 $747,600 $7,372,500 '—Recycling Solid Waste Fees—, i 7 5% 74.2% $486,200 ICommercial Drop Box 4.9% $54,000 _: ; R Interest 0.5% $262,000 —Transfer Station \ $2ther 0.2% $183,100 , $821,300 Franchise Fees-' Use of Fund Balance 1.8% 8.3% 117 Solid Waste Fees: Solid Waste Fee revenue has increased approximately 4.82% (with 2007, 2008, and 2009 relatively flat) annually from 2000 to 2010. The 2012 revenues are projected to be flat over estimated 2011. Solid Waste Fees $8.00 a $7.00 $6.00 $5.00 $4.00 $3.00 $2.00 $1.00 01 02 03 04 05 06 07 08 09 10 Est. 11 Proj. 12 Year Solid Waste Fund Expenses Expenses for the Solid Waste Fund are budgeted at $9,950,100 for 2012. The commercial collections program and related activity make up the largest segment of the budget. Uses of Funds for 2012 $9,950,100 $588,000 Capital 5.9% $1,687,465 $2,340,402 Operations & Commercial Collections Administration 23.5% 17.0% i' $1,682,454 Residential Collections 16.9% 118 City of Fayetteville, Arkansas 2012 Operating Budget Solid Waste Fund (5500) Actual Budgeted Estimated Budgeted Revenues: Franchise Fees $ 109,275 $ 82,300 $ 160,800 $ 183,100 Solid Waste Fees 7,432,358 7,345,900 7,367,585 7,372,500 Recycling Revenue 657,154 387,300 747,000 747,600 Commercial Drop Box 474,719 472,400 478,715 486,200 Transfer Station 250,910 241,100 262,300 262,000 Other 627,220 8,300 23,400 23,400 Interest Income 175,412 108,000 69,900 54,000 Total Revenues 9,727,048 8,645,300 9,109,700 9,128,800 Expenses: Operations & Administration 1,724,995 1,661,719 1,584,714 1,687,465 Commercial Collections 2,019,078 2,223,211 2,097,415 2,340,402 Residential Collections 1,410,849 1,515,977 1,451,301 1,682,454 Commercial Drop Box Collections 471,552 462,785 434,448 516,622 Transfer Station 681,885 814,955 786,943 855,645 Recycling 1,429,531 1,446,579 1,351,746 1,522,745 Composting 668,770 740,919 731,861 756,767 Solid Waste Projects 0 124,972 124,972 0 Total Expenses 8,406,660 8,991,1 17 8,563,400 9,362,100 Budget Gain / (Loss) Before Capital $ 1,320,388 $ (345,817) $ 546,300 $ (233,300) Capital Revenues / (Expenses): Intergovernmental (Grants) 81,264 0 15,600 0 Capital Expenditures (289,304) (2,016,004) (2,014,600) (588,000) Transfer to Shop (238,642) 0 0 0 Total Expenses (446,682) (2,016,004) (1,999,000) (588,000) Budget Gain / (Loss) $ 873,706 $ (2,361,821) $ (1,452,700) $ (821,300) Total Budget $ 8,934,606 $ 11,007,121 $ 10,578,000 $ 9,950,100 119 City of Fayetteville, Arkansas 2012 Operating Budget Solid Waste Fund (5500) Actual Budgeted Estimated Budgeted OnIn ')n11 nn11 nnin ESTIMATED CHANGE IN NET ASSETS Beginning Total Net Assets $ 10,074,138 $ 1 1,038,769 $ 1 1,038,769 $ 1 1,280,069 Budget Gain / (Loss) 873,706 (2,361,821) (1,452,700) (821,300) Plus Gain Capital Expenditures 289,304 2,016,004 2,014,600 588,000 Less: Depreciation Expense (198,379) (223,990) (320,600) (419,400) Ending Total Net Assets $ 11,038,769 $ 10,468,962 $ 11,280,069 $ 10,627,369 NET ASSET ANALYSIS Net Investment in Capital Assets $ 2,057,183 $ 3,849,197 $ 3,751,183 $ 3,919,783 Restricted for Debt Service/Prepaids 1,669 1,669 1,669 1,669 Unrestricted 8,979,917 6,618,096 7,527,217 6,705,917 Ending Total Net Assets $ 1 1,038,769 $ 10,468,962 $ 11,280,069 $ 10,627,369 120 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) Solid Waste Fund (5500) Actual Budgeted Estimated Budgeted 2010 2011 2011 2012 Transportation, Parking, Utilities Activity Operations & Administration Program (5000): Personnel Services $ 533,085 $ 509,426 $ 490,854 $ 536,517 Materials and Supplies 33,957 46,21] 34,054 47,465 Services and Charges 727,415 644,520 601,850 637,780 Motorpool Charges 2,219 2,634 2,634 3,577 Cost allocation 410,796 410,796 410,796 410,796 Maintenance 17,524 47,932 44,326 51,130 Debt Service 0 200 200 200 Capital 52,936 0 0 0 Operating Transfers 184,642 0 0 0 1,962,574 1,661,719 1,584,714 1,687,465 Commercial Collections Program (5010): Personnel Services 588,968 638,366 524,449 582,218 Materials and Supplies 228,399 366,705 365,444 365,877 Services and Charges 648,162 643,096 632,478 643,096 Motorpool Charges 484,981 506,040 506,040 680,207 Cost allocation 67,404 67,404 67,404 67,404 Maintenance 1,164 1,600 1,600 1,600 2,019,078 2,223,21 1 2,097,415 2,340,402 Residential Collections Program (5020) Personnel Services 547,606 581,521 533,689 595,947 Materials and Supplies 123,849 162,222 162,222 170,340 Services and Charges 331,961 327,482 327,480 327,482 Motorpool Charges 359,313 393,849 379,890 537,782 Cost allocation 47,868 47,868 47,868 47,868 Maintenance 252 3,035 152 3,035 1,410,849 1,515,977 1,451,301 1,682,454 Commercial Drop Box Collections Program (5030): Personnel Services 147,451 146,011 127,295 141,740 Materials and Supplies 20,743 30,693 30,693 67,662 Services and Charges 175,374 165,534 165,534 165,534 Motorpool Charges 117,310 110,487 101,650 131,626 Cost allocation 9,060 9,060 9,060 9,060 Maintenance 1,614 1,000 21.6 1,000 Capital 18,547 39,258 38,000 0 490,099 502,043 472,448 516,622 121 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) Solid Waste Fund (5500) Actual Budgeted Estimated Budgeted Transfer Station Program (5040): Personnel Services 45,612 138,968 138,968 135,705 Materials and Supplies 12,289 16,950 13,938 18,983 Services and Charges 592,458 587,552 587,552 628,358 Moforpool Charges 24,491 41,861 41,861 42,375 Cost allocation 3,024 3,024 3,024 3,024 Maintenance 4,011 26,600 1,600 27,200 681,885 814,955 786,943 855,645 Recycling Program (5060): Personnel Services 743,468 757,542 707,912 787,093 Materials and Supplies 123,397 143,531 122,647 144,220 Services and Charges 44,914 57,875 40,755 57,875 Motorpool Charges 424,091 390,413 390,046 436,339 Cost allocation 87,732 87,732 87,732 87,732 Maintenance 5,929 9,486 2,654 9,486 Capital 121,818 0 0 0 1,551,349 1,446,579 1,351,746 1,522,745 Composting Program (5070): Personnel Services 383,025 409,551 406,480 416,190 Materials and Supplies 33,493 63,140 57,646 68,833 Services and Charges 3,544 1,250 856 2,500 Moforpool Charges 213,620 236,538 236,538 238,804 Cost allocation 29,940 29,940 29,940 29,940 Maintenance 5,148 500 401 500 Capital 96,003 0 0 0 Operating Transfers 54,000 0 0 0 818,773 740,919 731,861 756,767 Solid Waste Projects Program (5080): Materials and Supplies 0 12,970 12,970 0 Services and Charges 0 112,002 112,002 0 Capital 0 1,976,746 1,976,600 588,000 0 2,101,718 2,101,572 588,000 Total Transportation, Parking, Utilities Activity$ 8,934,607 $ 11,007,121 $ 10,578,000 $ 9,950,100 Total Fund $ 8,934,607 $ 11,007,121_$ 10,578,000 $ 9,950,100 122 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 2012, the Airport Fund is projected to use reserves of $91,000 before depreciation. Airport Fund Revenues For 2012, the Airport Fund sources of funds are budgeted at $768,000. Rents and Leases make up the largest source of revenue (66.6%). Sources of Funds for 2012 $ 768,000 $26,000 Sales Tax on Fuel 3.4% $51 Rents an 66. $91,000 f Fund Balance 11.8% $19,700 Interest Income & Other 2.6% 500 i Fuel 15.6% 123 Total Operating Revenue 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 a fueling and line services operation, two pilot training schools, the U.S. Post Office, a florist, a caterer, and office space to a wildlife biologist and an advertising firm. Total Operating Revenues $1,400,000 $1, 200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 01 02 03 04 05 06 07 08 09 ® Rents & Leases ® Aviation Fuel ❑ Other 10 Est. 11 Proj. 12 O Fees ® Sales Tax on Fuel 124 City of Fayetteville, Arkansas 2012 Operating Budget Airport Fund (5550) Actual Budgeted Estimated Budgeted Revenues: Sales Tax - County $ 12,906 $ 11,500 $ 12,600 $ 12,700 Sales Tax - City 14,205 12,700 13,300 13,300 Rents & Leases 560,237 563,400 524,900 511,800 Aviation Fuel 128,208 1 17,900 119,300 119,500 Other 14,745 7,100 12,000 11,900 Interest Income 19,383 12,000 7,900 7,800 Total Revenues 749,684 724,600 690,000 677,000 Expenses: Airport Administration 498,113 513,432 497,652 525,933 Airport Maintenance 176,643 203,634 187,156 220,014 Airport Capital Expense 51,930 73,457 73,457 0 General Fund Loan Interest 30,333 20,175 20,175 6,523 General Fund Loan Principal 46,666 342,960 342,960 15,530 Total Expenses 803,685 1,153,658 1,121,400 768,000 Budget Gain / (Loss) Before Capital $ (54,001) $ (429,058) $ (431,400) $ (91,000) Capital Revenues / (Expenses): Intergovernmental (Grants) 2,838,723 766,941 803,400 0 Capital Expenditures (2,866,292) (882,655) (882,600) 0 Total Expenses (27,569) (115,714) (79,200) 0 Budget Gain / (Loss) $ (81,570) $ (544,772) $ (510,600) $ (91,000) Total Budget $ 3,669,977 $ 2,036,313 $ 2,004,000 $ 768,000 125 City of Fayetteville, Arkansas 2012 Operating Budget Airport Fund (5550) Actual Budgeted Estimated Budgeted 2010 2011 2011 2012 ESTIMATED CHANGE IN NET ASSETS Beginning Total Net Assets $ 13,643,074 $ 15,036,327 $ 15,036,327 $ 13,967,587 Budget Gain / (Loss) (81,570) (544,772) (510,600) (91,000) Plus Gain Capital Expenditures 2,866,292 882,655 882,600 0 Less: Depreciation Expense (1,438,135) (1,438,100) (1,783,700) (1,884,700) Plus: Principal Payment 46,666 342,960 342,960 15,530 Ending Total Net Assets $ 15,036,327 $ 14,279,070 $ 13,967,587 $ 12,007,417 NET ASSET ANALYSIS Net Investment in Capital Assets $ 14,682,771 $ 14,127,326 $ 13,781,671 $ 11,896,971 Restricted for Debt Service/Prepaids 9,664 9,664 9,664 9,664 Unrestricted 343,892 142,080 176,252 100,782 Ending Total Net Assets $ 15,036,327 $ 14,279,070 $ 13,967,587 $ 12,007,417 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 2012 Operating Budget (Category Summary) Airport Fund (5550) Actual Budgeted Estimated Budgeted 2010 2011 2011 2012 Transportation, Parking, Utilities Activity Airport Administration Program (3940): Personnel Services $ 242,631 $ 228,019 $ 227,285 $ 229,481 Materials and Supplies 78,203 78,853 78,840 93,986 Services and Charges 166,671 195,989 180,956 191,871 Motorpool Charges 2,658 2,656 2,656 2,680 Cost allocation 7,915 7,915 7,915 7,915 Maintenance 35 0 0 0 Debt Service 76,999 363,135 363,135 22,053 575,1 12 876,567 860,787 547,986 Airport Maintenance Program (3950): Personnel Services 109,253 101,830 98,544 102,792 Materials and Supplies 10,764 14,451 13,070 15,387 Services and Charges 2,752 5,320 3,189 6,380 Motorpool Charges 17,573 27,150 27,150 30,965 Maintenance 36,301 54,883 45,203 64,490 176,643 203,634 187,156 220,014 Airport Capital Expense Program (3960): Services and Charges 7,097 40,252 40,252 0 Maintenance 19,929 0 0 0 Capital 2,891,196 915,860 915,805 0 2,918,222 956,112 956,057 0 Total Transportation, Parking, Utilities Activity$ 3,669,977 $ 2,036,313 $ 2,004,000 $ 768,000 Total Fund $ 3,669,977 $ 2,036,313 $ 2,004,000 $ 768,000 127 (Page Left Blank Intentional 128 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 2012 on a cash basis. 129 City of Fayetteville, Arkansas 2012 Operating Budget Town Center Fund (5600) Actual Budgeted Estimated Budgeted Revenues: Contribution from Advertising/Promotion $ 679,503 $ Interest Income 479 Total Revenues 679,982 Expenses: Audit Expense 600 Paying Agent Fees 18,940 Town Center Expense 1,946 Interest Expense 122,436 Principal Payment 555,000 Total Expenses 698,922 702,600 $ 702,700 $ 695,200 702,700 702,700 695,200 600 600 688 18,941 18,941 18,941 1,971 1,971 1,923 106,188 106,188 83,648 Budget Gain / (Loss) $ (18,940) $ 0 $ 0 $ 0 Total Budget ESTIMATED CHANGE IN NET ASSETS Beginning Total Net Assets $ 2,890,484 $ 3,058,784 $ 3,058,784 $ 3,266,024 Budget Gain / (Loss) (18,940) 0 0 0 Less: Depreciation Expense (367,760) (367,760) (367,760) (367,760) Plus: Principal Payment 555,000 575,000 575,000 590,000 Ending Total Net Assets $ 3,058,784 $ 3,266,024 $ 3,266,024 $ 3,488,264 NET ASSET ANALYSIS Net Investment in Capital Assets $ 2,870,751 $ 3,077,991 $ 3,077,991 $ 3,300,231 Restricted for Debt Service/Prepaids 1 44,1 68 1 44,1 68 144,168 1 44,1 68 Unrestricted 43,865 43,865 43,865 43,865 Ending Total Net Assets $ 3,058,784 $ 3,266,024 $ 3,266,024 $ 3,488,264 130 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) Town Center Fund (5600) Actual Budgeted Estimated Budgeted Citywide Activity Town Center Expense Program (9600): Services and Charges $ 2,546 $ 2,571 $ 2,571 $ 2,611 Debt Service 696,376 700,129 700,129 692,589 698,922 702,700 702,700 695,200 Total Citywide $ 698,922 $ 702,700 $ 702,700 $ 695,200 Total Fund $ 698,922 $ 702,700 $ 702,700 $ 695,200 131 Page Left Blank Intentionally 132 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 City of Fayetteville, Arkansas 2012 Operating Budget Police Pension Fund (6800) Actual Budgeted Estimated Budgeted 2010 2011 2011 2012 Additions: Property Taxes $ 508,192 $ 461,800 $ 469,200 $ 469,000 State Insurance Turnback 267,919 281,500 282,700 283,000 Fines & Forfeitures 130,723 130,300 205,000 126,000 Investment Earnings 197,346 190,200 177,700 177,400 Gain/Loss on Sale of Investments 362,319 0 133,500 0 Gain/Loss in Fair Value of Investments 360,267 0 0 0 Other 7,050 0 3,100 0 Total Additions 1,833,816 1,063,800 1,271,200 1,055,400 Deductions: Materials and Supplies 0 134 100 309 Audit Expense 3,500 3,500 3,500 3,600 Professional Services 0 3,000 3,000 3,100 Bank Service Charges 119 210 210 210 Benefit Payments 1,635,103 1,685,956 1,626,790 1,625,781 Total Deductions 1,638,722 1,692,800 1,633,600 1,633,000 Change in Net Assets $ 195,094 $ (629,000) $ (362,400) $ (577,600) ESTIMATED CHANGE IN NET ASSETS Beginning Net Assets $ 8,360,803 $ 8,555,897 $ 8,555,897 $ 8,193,497 Change in Net Assets 195,094 (629,000) (362,400) (577,600) Ending Net Assets $ 8,555,897 $ 7,926,897 $ 8,193,497 $ 7,615,897 Total Budget $ 1,638,722 $ 1,692,800 $ 1,633,000 1,633,600 $ 134 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) Police Pension Fund (6800) Actual Budgeted Estimated Budgeted 2010 2011 2011 2012 Citywide Activity Police Pension Expense Program (9800): Materials and Supplies $ 0 $ 134 $ 100 $ 309 Services and Charges 1,638,722 1,692,666 1,633,500 1,632,691 1,638,722 1,692,800 1,633,600 1,633,000 Total Citywide $ 1,638,722 $ 1,692,800 $ 1,633,600 $ 1,633,000 Total Fund $ 1,638,722 $ 1,692,800 $ 1,633,600 $ 1,633,000 135 (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 City of Fayetteville, Arkansas 2012 Operating Budget Fire Pension Fund (6810) Actual Budgeted Estimated Budgeted 2010 2011 2011 2012 Additions: Property Taxes $ 508,192 $ 461,800 $ 469,200 $ 469,000 State Insurance Turnback 143,629 143,600 161,100 161,600 Investment Earnings 125,170 124,100 106,000 96,900 Gain/Loss on Sale of Investments 327,952 0 109,600 0 Gain/Loss in Fair Value of Investments 142,277 0 0 0 Other 972 0 0 0 Total Additions 1,248,192 729,500 845,900 727,500 Deductions: Materials and Supplies 48 50 50 106 Services and Charges 300 250 150 350 Audit Expense 3,500 3,500 3,500 3,600 Professional Services 2,900 2,900 2,900 2,900 Bank Service Charges 111 250 139 250 Benefit Payments 1,454,933 1,473,450 1,462,261 1,462,794 Total Deductions 1,461,792 1,480,400 1,469,000 1,470,000 Change in Net Assets $ (213,600) $ (750,900) $ (623,100) $ (742,500) _ ESTIMATED CHANGE IN NET ASSETS Beginning Net Assets $ 5,787,509 $ 5,573,909 $ 5,573,909 $ 4,950,809 Change in Net Assets (213,600) (750,900) (623,100) (742,500) Ending Net Assets $ 5,573,909 $ 4,823,009 $ 4,950,809 $ 4,208,309 Total Budget 138 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) Fire Pension Fund (6810) Actual Budgeted Estimated Budgeted Citywide Activity Fire Pension Expense Program (9810): Materials and Supplies $ 48 $ 50 $ 50 $ 106 Services and Charges 1,461,744 1,480,350 1,468,950 1,469,894 1,461,792 1,480,400 1,469,000 1,470,000 Total Citywide $ 1,461,792 $ 1,480,400 $ 1,469,000 $ I ,4/U,UUU Total Fund $ 1,461,792 $ 1,480,400 $ 1,469,000 $ 1,470,000 139 e Left Blank Intentionally) IE[I] 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 2012 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 2012. 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, Shop Overhead Insurance Charges, and Fuel Charges) as a whole make up 99% of total Shop Fund revenue and are budgeted in 2012 at $7,409,500. Replacement Charges ($3,373,000) 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 ($1,595,500), Shop Overhead Charges ($495,400) and Shop Overhead Insurance Charges ($1 12,000) 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 ($1,806,000) is the revenue received from charging out the cost of gasoline to the user divisions. Shop Charges $8.00 O $7.00 $6.00 $5.00 $4.00 $3.00 $2.00 $1.00 01 02 03 04 05 06 07 08 09 10 Est. 11 Proj. 12 Year 141 City of Fayetteville, Arkansas 2012 Operating Budget Shop Fund (9700) Actual Budgeted Estimated Budgeted 2010 2011 2011 2012 Revenues: Maintenance Charges $ 55,680 $ 38,400 $ 27,700 $ 27,600 Fuel Charges 1,097,286 1,61 1,900 1,484,800 1,806,000 Replacement Charges 2,344,389 2,843,700 2,770,000 3,373,000 Motor Pool Charges 1,465,210 1,473,000 1,448,700 1,595,500 Shop Overhead Charges 440,049 553,800 548,700 495,400 Shop Overhead Insurance 1 16,432 105,000 1 1 1,000 1 12,000 Shop Rental Pool Revenue 16,658 14,700 11,400 11,400 Other 17,197 0 41,800 0 Interest Income 150,779 98,400 69,500 69,500 Total Revenues 5,703,680 6,738,900 6,513,600 7,490,400 Expenses: Vehicle Maintenance 2,578,262 2,997,600 2,644,500 2,857,210 Gasoline/Diesel Expense 1,064,363 1,557,400 1,455,300 1,764,290 Total Expenses 3,642,625 4,555,000 4,099,800 4,621,500 Budget Gain / (Loss) Before Capital $ 2,061,055 $ 2,183,900 $ 2,413,800 $ 2,868,900 Capital Revenues / (Expenses): Gain/Loss Sale of Assets 86,730 0 181,400 0 Transfer from General 0 3,000 3,000 0 Transfer from Off -Street Parking 13,888 0 0 0 Transfer from Replacement 0 37,434 37,400 0 Transfer from WWT Improvements 29,439 238,999 238,600 0 Transfer from Solid Waste 238,642 0 0 0 Capital Expenditures (700,436) (4,250,263) (4,250,200) (3,610,000) Transfer to Other Funds 0 (11,198) 0 0 Transfer to General (11,198) 0 0 0 Total Expenses (342,935) . (3,982,028) (3,789,800) (3,610,000) Budget Gain / (Loss) $ 1,718,120 $ (1,798,128) $ (1,376,000) $ (741,100) Total Budget $ 4,354,259 $ 8,350,000 $ 8,816,461 $ 8,231,500 142 City of Fayetteville, Arkansas 2012 Operating Budget Shop Fund (9700) Actual Budgeted Estimated Budgeted I)nin nnii ')nil On11) ESTIMATED CHANGE IN NET ASSETS Beginning Total Net Assets Budget Gain / (Loss) Plus Gain Capital Expenditures Less: Depreciation Expense Ending Total Net Assets $ 17,173,542 $ 16,967,299 $ 16,967,299 $ 17,221,402 1,718,120 (1,798,128) (1,376,000) (741,100) 700,436 4,250,263 4,250,200 3,610,000 12.624.7991 (2.556.1331 (2.620.0971 13.161.3781 $ 16,967,299 $ 16,863,301 $ 17,221,402 $ 16,928,924 NET ASSET ANALYSIS Net Investment in Capital Assets $ 8,766,931 $ 10,461,061 $ 10,397,034 $ 10,845,656 Restricted for Prepaids 72,151 72,151 72,151 72,151 Unrestricted 8,128,217 6,330,089 6,752,217 6,011,117 Ending Total Net Assets $ 16,967,299 $ 16,863,301 $ 17,221,402 $ 16,928,924 143 City of Fayetteville, Arkansas 2012 Operating Budget (Category Summary) Shop Fund (9700) Actual Budgeted Estimated Budgeted Transportation, Parking, Utilities Activity Vehicle Maintenance Program (1910): Personnel Services $ 1,088,500 $ 1,195,187 $ 1,042,154 $ 1,087,422 Materials and Supplies 1,729,181 2,422,468 2,225,574 2,576,805 Services and Charges 394,822 494,121 407,885 510,866 Motorpool Charges 73,357 67,866 61,920 62,404 Cost allocation 318,468 318,468 318,468 318,468 Maintenance 37,388 55,790 42,699 65,535 Capital 1,847 0 0 0 Operating Transfers 11,198 11,198 0 0 3,654,761 4,565,098 4,098,700 4,621,500 Capital Expense Program (1920): Services and Charges 909 1,100 1,100 0 Capital 698,589 4,250,263 4,250,200 3,610,000 699,498 4,251,363 4,251,300 3,610,000 Total Transportation, Parking, Utilities Activity$ 4,354,259 $ 8,816,461 $ 8,350,000 $ 8,231,500 Total Fund $ 4,354,259 $ 8,816,461 $ 8,350,000 $ 8,231,500 144 City of Fayetteville, Arkansas Personnel Summary Full Time Equivalent Basis Budgeted Budgeted Budgeted 2012 Activity 2010 2011 Active Frozen Total General Government 41.50 41.50 40.50 1.00 41.50 Finance & Internal Services 70.25 69.75 65.75 4.00 69.75 Police 171.63 171.60 159.50 8.10 171.60 Fire 114.00 114.00 111.50 2.50 114.00 Community Planning & Engineering 70.30 70.30 65.80 5.50 70.30 Transportation, Parking & Utilities 234.50 234.50 234.50 1.00 235.50 Parks & Recreation 54.35 54.35 52.35 2.00 54.35 Total 756.53 756.00 729.90 24.10 757.00 Full -Time Equivalent by Status 800.00 700.00 600.00 500.00 400.00 300.00 200.00 100.00 2010 2011 2012 Active 0 Frozen/Held 145 City of Fayetteville, Arkansas Personnel Variation Summary (2012) Fund / Division Parking Fund Arlriitinnc / [no-latinncl Parking & Telecommunications 1.00 Account Clerk 1.00 Net Changes NOTES TO THE PERSONNEL VARIATION SUMMARY 1. An Account Clerk is being added to the Parking and Telecommunications Division. The Entertainment District Parking Program has increased the workload and responsibilities of the division. This position is funded in the Parking Fund. I[G City of Fayetteville, Arkansas Personnel Summary Personnel History (2002-2012) Below is a history of total positions by activity from 2002-2012. The 2012 Proposed Budget increased by 1.00 position. An Account Clerk position is being added to the Parking and Telecommunications Division due to increased responsibilities and workload of adding the Entertainment District Parking Program. Personnel History (2002-2012) 800.00 700.00 600.00 500.00 LL 400.00 300.00 200.00 100.00 2002 1 2003 2004 , 2005 2006 2007 1 2008 2009 2010 2011 2012 - - Prior Year Change 0.25 13.75 27.50 1 41.00 8.00 17.50 ! - 3.00 - (0.53) 1.00 Total 645.78 659.53 687.03, 728.03 736.03 753.53', 753.53', 756.531756.531 756.00 757.00'1 ® General Government � 41.50 ', 44.35 : 43.65 ' 42 00 41.40 ' 42.00. 1 41 50 �, 43.65 43.40 41.40 ®Finance & Internal Services 57.25 59.75 62.50 69.75 69.75 . 70.25 7025 70.25 70.25 69.75 ; 69.75 _ —_. --- - — ®Police 171.6 1716 6 171.63 6 11 189 189 _ �I®Fire . 11400 1 14.00 1 14.00 00 1 140011400 .. O0 101.00 104.00 1090011400 —', --- — - — -- _ Community Planning & Engineering g g _ — 60.55 65.05 73.30 73.30 72.30 70.30 70.30 70.30 ,❑Trans ortation, Parking & Utilities 2 9$ 0 224$ O 2212.60' 229.00 229.60' 232.00 234 50 23450:23550 149135 2406.85 I® Parks & Recreation 407.85 49.85 51.85 ' 53 35 53.35 54.35 54.35 54.35 54 35 1 147 City of Fayetteville, Arkansas Personnel Summary Full Time Equivalent by Activity and Fund 69.75 Finance & Interna' Services 9.2% 41.50 General Government 5.5% 54.35 Parks & Recreatioi 7.2% 18.50 Shop Fund 2.4% 6.00 Airport Fund 0.8% 57.00 Solid Waste Fund 7.5% 93.50 Water & Sewer Fund 12.4% Full Time Equivalent Basis by Activity (757 FTE's) 171.60 114.00 Fire 15.1% 70.30 Community Planning & Engineering 9.3% 235.50 Transportation, Parking & Utilities 31.0% Full Time Equivalent Basis by Fund (757 FTE's) 470.60 General Fund 62.3% 4.55 2735 Community 4.00 Development Fund Drug Law Parks Development Enforcement Fund Fund 0.6% 0.5% 3.6% 148 City of Fayetteville, Arkansas Personnel by Activity & Division - Summary Budgeted 2012 Budgeted Budgeted Activity / Division / Title 2010 2011 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 Internal Consulting Division 1.00 1.00 1.00 0.00 1.00 City Attorney Division 3.00 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 1 1.50 1 1.50 10.50 1.00 1 1.50 Total General Government Personnel 41.50 41.50 40.50 1.00 41.50 FINANCE AND INTERNAL SERVICES ACTIVITY: Finance Director Division 1.25 1.25 1.25 0.00 1.25 Billing & Collections Division 17.00 17.00 17.00 0.00 17.00 Human Resources Division 5.50 5.00 4.00 1.00 5.00 Accounting & Audit Division 11.50 1 1.50 1 1.00 0.50 1 1.50 Budget & Research Division 4.00 4.00 3.00 1.00 4.00 Building Maintenance Division 14.50 14.50 14.00 0.50 14.50 Purchasing Division 3.50 3.50 3.50 0.00 3.50 Information Technology Division 13.00 13.00 12.00 1.00 13.00 Total Finance and Internal Services Personnel 70.25 69.75 65.75 4.00 69.75 POLICE ACTIVITY: Central Dispatch Division 24.00 24.00 23.00 1.00 24.00 Police Division 147.63 147.60 136.50 7.10 147.60 Total Police Personnel 171.63 171.60 159.50 8.10 171.60 FIRE ACTIVITY: Fire Division 114.00 114.00 1 1 1.50 2.50 114.00 Total Fire Personnel 114.00 114.00 1 1 1.50 2.50 114.00 COMMUNITY PLANNING & ENGINEERING ACTIVITY: Development Services Division 2.00 2.00 2.00 0.00 2.00 City Planning Division 8.00 8.00 7.00 2.00 8.00 Sustainability & Strategic Planning Division 3.00 3.00 3.00 0.00 3.00 Engineering Division 21.00 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 70.30 70.30 65.80 5.50 70.30 149 City of Fayetteville, Arkansas Personnel by Activity & Division - Summary Activity / Division / Title Budgeted Budgeted 2010 2011 Budgeted 2012 Active Frozen Total TRANSPORTATION, PARKING & UTILITIES ACTIVITY: Parking & Telecommunications Division 8.00 8.00 9.00 0.00 9.00 Transportation Services Division 68.50 68.50 68.50 0.00 68.50 Utilities Director Division 5.50 5.50 5.50 0.00 5.50 Water & Sewer Maintenance Division 71.00 71.00 71.00 0.00 71.00 Solid Waste & Recycling Division 57.00 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 234.50 234.50 234.50 1.00 235.50 PARKS & RECREATION ACTIVITY: Parks & Recreation Division 54.35 54.35 52.35 2.00 54.35 =arks & Recreation Personnel 54.35 54.35 52.35 2.00 54.35 Total Personnel by Activity 756.00 729.90 757.00 756.53 24.10 150 City of Fayetteville, Arkansas Personnel by Activity & Division Budgeted 2012 Budgeted Budgeted Activity / Division / Title 2010 2011 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 Internal Consulting Division: Director of Internal Consulting 0.00 1.00 1.00 0.00 1.00 Sustainability Coordinator 1.00 0.00 0.00 0.00 0.00 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 3.00 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: Television Center Manager 0.00 1.00 1.00 0.00 1.00 Programming Coordinator 0.00 1.00 1.00 0.00 1.00 Production Technician 1.00 2.25 2.25 0.00 2.25 Government Channel Manager 1.00 0.00 0.00 0.00 0.00 Associate Producer 1.00 0.00 0.00 0.00 0.00 Production Specialist 1.25 0.00 0.00 0.00 0.00 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 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 5.50 151 City of Fayetteville, Arkansas Personnel by Activity & Division Activity / Division / Title Budgeted 2012 Budgeted Budgeted 2010 2011 Active Frozen Total 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 0.50 0.50 0.00 0.50 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 Court Clerk I 5.50 6.00 5.00 1.00 6.00 11.50 11.50 10.50 1.00 11.50 Total General Government Personnel 41.50 41.50 40.50 1.00 41.50 152 City of Fayetteville, Arkansas Personnel by Activity & Division Budgeted 2012 Budgeted Budgeted Activity / Division / Title 2010 2011 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 0.00 0.00 0.00 0.00 5.50 5.00 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 1 1.50 1 1.50 1 1.00 0.50 1 1.50 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 by Activity & Division Activity / Division / Title Building Maintenance Division: Building Maintenance Superintendent Building Maintenance Project Manager Crew Leader - Building Maintenance Crew Leader - Building Services Maintenance Worker II - Building Maintenance Maintenance Worker I - Building Maintenance HVAC Technician Senior Secretary - Building Maintenance Custodian Purchasing Division: Purchasing Manager Purchasing Agent Purchasing Technician Intern I Information Technology Division: Information Technologies Director GIS Coordinator Systems Analyst Systems Administrator Database Administrator Network Engineer Senior Programmer/Analyst GIS Technician Business Systems Analyst Help Desk Analyst Total Finance and Internal Services Personnel Budgeted 2012 Budgeted Budgeted 2010 2011 Active Frozen Total 1.00 1.00 1.00 0.00 1.00 1.00 1.00 0.50 0.50 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 1.00 6.50 6.50 6.50 0.00 6.50 14.50 14.50 14.00 0.50 14.50 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 1.00 0.50 0.50 0.50 0.00 0.50 3.50 3.50 3.50 0.00 3.50 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 1.00 4.00 4.00 4.00 0.00 4.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 1.00 13.00 13.00 12.00 1.00 13.00 70.25 69.75 65.75 4.00 69.75 154 City of Fayetteville, Arkansas Personnel by Activity & Division Budgeted 2012 Budgeted Budgeted Activity / Division / Title 2010 2011 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 9.00 9.00 0.00 9.00 Dispatcher II 2.00 3.00 3.00 0.00 3.00 Dispatcher I 9.00 6.00 5.00 1.00 6.00 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 53.00 57.00 52.00 1.00 57.00 Police Officer 42.00 38.00 35.00 3.00 38.00 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 Police Clerk Imaging 0.00 0.50 0.50 0.00 0.50 Transcriptionist 1.50 1.50 1.00 0.50 1.50 Park Patrol 1.13 1.10 0.50 0.60 1.10 Clerk 0.50 0.00 0.00 0.00 0.00 147.63 147.60 136.50 7.10 147.60 Total Police Personnel 171.63 171.60 159.50 8.10 171.60 155 City of Fayetteville, Arkansas Personnel by Activity & Division Budgeted 2012 Budgeted Budgeted Activity / Division / Title 2010 2011 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 3.00 3.00 2.00 1.00 3.00 Fire Captain 30.00 30.00 30.00 0.00 30.00 Fire Captain - Safety Officer 1.00 1.00 1.00 0.00 1.00 Driver/Operator/Firefighter 27.00 27.00 27.00 0.00 27.00 Firefighter 40.00 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 1.00 114.00 114.00 1 1 1.50 2.50 114.00 Total Fire Personnel 114.00 114.00 1 1 1.50 2.50 114.00 156 City of Fayetteville, Arkansas Personnel by Activity & Division Budgeted 2012 Budgeted Budgeted Activity / Division / Title 2010 2011 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 1.00 1.00 1.00 8.00 8.00 7.00 2.00 8.00 Sustainability & Strategic Planning Division: Director of Sustainability & Strategic Planning 0.00 1.00 1.00 0.00 1.00 Designer & Project Coordinator 1.00 1.00 1.00 0.00 1.00 Planner- Long Range 1.00 1.00 1.00 0.00 1.00 Strategic Planning & Internal Consulting Director 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 3.00 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 4.00 4.00 0.00 4.00 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 Public Works Inspection Manager 0.00 1.00 1.00 0.00 1.00 21.00 21.00 20.00 1.00 21.00 157 City of Fayetteville, Arkansas Personnel by Activity & Division Budgeted 2012 Budgeted Budgeted Activity / Division / Title 2010 2011 Active Frozen Total Building Safety Division: Building Official - Plans Examiner Building Official - Safety Inspector - Commercial & Residential Inspector - Residential Permit Technician Inspections Clerk Clerk Typist Community Services Division: Community Services Director Community Resources Administrator Housing Manager Code Compliance Officer Community Services Project Coordinator Administrative Assistant - Community Resources Intern II Animal Services Division: Animal Services Superintendent Animal Services Program Administrator Animal Services Program Manager Veterinarian Veterinary Assistant Animal Services Officer Secretary - Animal Services Shelter Attendant Total Community Planning & Engineering Personnel 1.00 1.00 0.00 1.00 1.00 1.00 1.00 1.00 0.00 1.00 3.00 2.00 2.00 0.00 2.00 2.00 3.00 3.00 0.00 3.00 1.00 1.00 1.00 0.00 1.00 1.50 1.50 0.00 1.50 1.50 0.50 0.50 0.50 0.00 0.50 10.00 10.00 7.50 2.50 10.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 1.00 5.00 5.00 5.00 0.00 5.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 1.00 0.50 0.50 0.50 0.00 0.50 10.50 10.50 10.50 0.00 10.50 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 1.00 3.00 3.00 3.00 0.00 3.00 1.00 1.00 1.00 0.00 1.00 6.80 6.80 6.80 0.00 6.80 15.80 15.80 15.80 0.00 15.80 70.30 70.30 65.80 5.50 70.30 158 City of Fayetteville, Arkansas Personnel by Activity & Division Budgeted 2012 Budgeted Budgeted Activity / Division / Title 2010 2011 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 2.00 0.00 2.00 Field Operations Supervisor - Parking 1.00 1.00 1.00 0.00 1.00 Parking Enforcement Officer 4.00 4.00 4.00 0.00 4.00 8.00 8.00 9.00 0.00 9.00 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 Construction Lead Worker 0.00 7.00 7.00 0.00 7.00 Crew Leader - Transportation 2.00 1.00 1.00 0.00 1.00 Maintenance Worker - Transportation Facility 1.00 1.00 1.00 0.00 1.00 Maintenance Worker IV - Asphalt 5.00 7.00 7.00 0.00 7.00 Maintenance Worker IV - Concrete 2.00 1.00 1.00 0.00 1.00 Maintenance Worker IV - Construction 3.00 3.00 3.00 0.00 3.00 Maintenance Worker IV - Drainage 3.00 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 1.00 1.00 0.00 1.00 Maintenance Worker III - Transportation 20.00 20.00 20.00 0.00 20.00 Maintenance Worker I - Transportation 4.50 4.50 4.50 0.00 4.50 Clerk Typist 1.00 1.00 1.00 0.00 1.00 Maintenance Worker II - Transportation 1.00 0.00 0.00 0.00 0.00 Lead Maintenance Worker 5.00 0.00 0.00 0.00 0.00 68.50 68.50 68.50 0.00 68.50 159 City of Fayetteville, Arkansas Personnel by Activity & Division Activity / Division / Title Budgeted 2012 Budgeted Budgeted 2010 2011 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 1.00 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 5.50 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 12.00 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 4.00 5.00 5.00 0.00 5.00 Maintenance Worker IV - Water/Sewer No License 4.00 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 1.00 1.00 1.00 0.00 1.00 Operations Clerk - Water/Sewer 2.00 2.00 2.00 0.00 2.00 Maintenance Worker III - Water/Sewer 15.00 14.00 14.00 0.00 14.00 GIS Technician - Water/Sewer 1.00 1.00 1.00 0.00 1.00 71.00 71.00 71.00 0.00 71.00 160 City of Fayetteville, Arkansas Personnel by Activity & Division Budgeted 2012 Budgeted Budgeted Activity / Division / Title 2010 2011 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 II SW 0.00 1.00 1.00 0.00 1.00 Crew Leader - Solid Waste 4.00 2.00 2.00 0.00 2.00 Route Driver 40.00 39.00 39.00 0.00 39.00 Relief Driver 3.00 4.00 4.00 0.00 4.00 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 Recycling Attendant 0.00 1.00 1.00 0.00 1.00 Maintenance Worker III - Solid Waste 1.00 1.00 1.00 0.00 1.00 57.00 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 5.00 4.00 4.00 0.00 4.00 Equipment Mechanic I 2.00 3.00 3.00 0.00 3.00 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 1.00 1.00 1.00 0.00 1.00 Equipment Maintenance Worker 0.50 0.50 0.50 0.00 0.50 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 1.00 1.00 1.00 0.00 1.00 Maintenance Worker III - Airport 1.00 1.00 1.00 0.00 1.00 Maintenance Worker II - Airport 1.00 1.00 0.00 1.00 1.00 6.00 6.00 5.00 1.00 6.00 Total Transportation, Parking & Utilities Personnel 234.50 234.50 234.50 1.00 235.50 161 City of Fayetteville, Arkansas Personnel by Activity & Division Activity / Division / Title PARKS & RECREATION ACTIVITY: Budgeted Budgeted 2010 2011 Budgeted 2012 Active Frozen Total 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 1.00 1.00 1.00 0.00 1.00 Park Planner II 1.00 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 YPC C Program Coordinator 1.00 1.00 1.00 0.00 1.00 Recreation Programs Assistant II 0.20 0.60 0.60 0.00 0.60 Recreation Programs Assistant 0.60 0.40 0.40 0.00 0.40 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 Youth Softball 0.00 1.00 1.00 0.00 1.00 Recreation Programs Manager - Softball 2.00 1.00 1.00 0.00 1.00 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 0.20 0.20 0.20 0.00 0.20 Pool Manager 0.35 0.35 0.35 0.00 0.35 Assistant Pool Manager 0.40 0.40 0.40 0.00 0.40 Lifeguard 3.01 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 0.50 0.50 0.50 0.00 0.50 YRCC Recreation Assistant 0.20 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 54.35 162 City of Fayetteville, Arkansas Frozen Personnel Positions by Activity & Division Frozen Frozen Frozen Activity / Division / Title 2010 2011 2012 GENERAL GOVERNMENT ACTIVITY: Fayetteville District Court Division: Deputy Court Clerk I 0.00 1.00 1.00 FINANCE AND INTERNAL SERVICES ACTIVITY: Human Resources Division: Benefits Administrator 0.00 1.00 1.00 Accounting & Audit Division: Intern I 0.50 0.50 0.50 Budget & Research Division: Budget Analyst 1.00 1.00 1.00 Building Maintenance Division: Building Maintenance Project Manager 0.50 0.50 0.50 Information Technology Division: Database Administrator 0.00 0.00 1.00 Business Systems Analyst 0.00 1.00 0.00 Central Dispatch Division: Dispatcher I 0.00 1.00 1.00 Police Division: Deputy Chief of Police 1 .00 1.00 1.00 Police Corporal 1.00 3.00 3.00 Police Officer 0.00 1.00 1.00 Senior Secretary - Police 0.00 1.00 1.00 Transcriptionist 0.00 0.50 0.50 Park Patrol 0.60 0.60 0.60 FIRE ACTIVITY: Fire Division: Fire Captain - Assistant Fire Marshall 0.00 1.00 1.00 Firefighter 1.00 1.00 1.00 Financial Analyst - Fire 0.50 0.50 0.50 163 City of Fayetteville, Arkansas Frozen Personnel Positions by Activity & Division Frozen Frozen Frozen Activity / Division / Title 2010 201 1 2012 COMMUNITY PLANNING & ENGINEERING ACTIVITY: City Planning Division: Permit Clerk 1.00 1.00 1.00 Director of Current Planning 1.00 1.00 1.00 Engineering Division: Assistant City Engineer 1.00 1.00 1.00 Building Safety Division: Building Official - Plans Examiner 1.00 1.00 1.00 Inspections Clerk 0.00 1.50 1.50 TRANSPORTATION, PARKING & UTILITIES ACTIVITY: Aviation Division: Maintenance Worker II - Airport 0.00 1.00 1.00 PARKS & RECREATION ACTIVITY: Parks & Recreation Division: Maintenance Worker IV - Parks 0.00 1.00 1.00 Maintenance Worker II - Parks 0.00 1.00 1.00 Total Frozen Positions 10.10 24.10 24.10 164 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 2012 Capital Improvements Program listed by improvement area, followed by a listing of the capital projects which the City plans for 2012. 2012 Capital Improvements (By Funding Source) 2012 Projects 2012 Proposed Project Description 2010-2014 CIP Budget Impact Fee Fund: Police Impact Improvements $ 272,000 $ 104,000 Water Impact Improvements 771,000 446,000 Wastewater Impact Improvements 514,000 287,000 Fire Impact Improvements 265,000 84,000 1,822,000 921,000 Parks Development Fund: Regional Park Development 321,000 216,000 Wilson Park Improvements 0 253,000 Neighborhood Park Development 100,000 109,000 Gulley Park Improvements 230,000 0 Brooks -Hummel Nature Preserve Land Purchase 73,000 77,900 Other Park & Safety Improvements 0 20,000 724,000 675,900 165 2012 Capital Improvements (By Funding Source) 2012 Projects 2012 Proposed Project Description 2010-2014 CIP Budget Sales Tax Capital Improvements Fund: Audit Expense 6,700 7,300 Stormwater Quality Management/Nutrient Reduction 175,000 175,000 Other Drainage Improvements 200,000 200,000 Fire Facility Maintenance 25,000 25,000 Fire Mobile Radios 20,000 20,000 AccessFayetteville Technical Improvements 25,000 25,000 Document Management 30,000 30,000 Geographic Information System (GIS) 65,000 65,000 Local Area Network (LAN) Upgrade 125,000 125,000 Microcomputer / Printer Replacements 0 85,700 Microcomputer Replacements 68,000 0 Printer Replacements 15,000 0 Data Center Upgrade 70,000 70,000 Library Computer Replacements 23,000 23,000 Library Material Purchases 336,500 336,500 Building Improvements 362,600 362,600 P.E.G. Television Center - Equipment 54,000 54,000 Field Camera Replacement 60,000 0 On -Screen Graphics Generator Upgrade 0 20,000 Studio Camera & Lighting Upgrades/Replacements 0 85,000 Telecommunication Systems Upgrades 60,000 60,000 Forestry, Safety & ADA Compliance 28,500 108,500 Lights of the Ozarks 23,000 23,000 Other Park & Safety Improvements 10,000 10,000 Tree Escrow 101,000 101,000 Police Building Improvements 25,000 25,000 Police Technology Improvements 50,000 50,000 Police Unmarked Vehicles 30,000 70,000 Police Specialized Equipment 70,000 50,000 Police Bicycle Replacement 10,000 0 Police Equipment Replacement 10,000 0 Police MVR Replacement 185,000 185,000 Old Wire Road -Mission to Crossover 300,000 300,000 Zion Road - Vantage to Crossover 150,000 150,000 Street ROW / Intersection / Cost Shares 100,000 0 Trail Development 1,361,000 1,361,000 In -House Pavement Improvements 1,865,000 1,865,000 Sidewalk Improvements 785,000 635,000 Traffic Signal Improvements 150,000 0 6,974,300 6,702,600 2012 Capital Improvements (By Funding Source) 2012 Projects 2012 Proposed Project Description 2010-2014 CIP Budget Shop Fund: Police/Passenger Vehicles - Replacement 414,000 320,000 Construction Equipment - Replacement 104,000 105,000 Solid Waste Equipment - Replacement 1,100,000 1,556,000 Backhoes/Loaders - Replacement 372,000 274,000 Medium/Heavy Utility Trucks Replacement 292,000 197,000 Tractors/Mowers - Replacement 409,000 108,000 Light/Medium Trucks - Replacement 675,000 302,000 Other Vehicles/Equipment - Replacement 529,000 453,000 Shop Improvements 0 295,000 3,895,000 3,610,000 Water & Sewer Fund: Business Office Improvements 12,000 50,000 Upgrade/Replace Lift Stations - WWTP 238,000 112,000 Plant Pumps & Equipment - WWTP 119,000 119,000 Building Improvements - WWTP 36,000 36,000 Phosphorus Standards 0 50,000 Irrigation Reels - WWTP 143,000 143,000 W/S Relocations for Street Bond Projects 500,000 500,000 Sanitary Sewer Rehabilitation 1,750,000 330,000 Water Replace - Huntsville, Crossover to Van Hoose 1,869,000 1,239,500 Water System Rehabilitation & Replacement 143,000 143,000 Backflow Prevention Assemblies 12,000 12,000 Water Meters 330,000 330,000 5,152,000 3,064,500 Parking Fund: Parking Lot Improvements & Overlays 29,000 28,000 Parking Lot Improvements & Overlays - Entertainment Dist. 0 10,000 29,000 38,000 Solid Waste Fund: Compactor Boxes 119,000 119,000 Compost Site Slab Expansion 14,000 14,000 North / Central Recycling Drop Off Facility 455,000 455,000 588,000 588,000 $ 19,184,300 $ 15,600,000 167 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. 169 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. 170 City of Fayetteville, Arkansas 2012 Capital Projects Summary Sales Tax Capital Special Improvements, Revenue Enterprise Shop Fund Funds Funds Fund Total Fire Improvements $ 45,000 $ 84,000 $ 0 $ 0 $ 129,000 Police Improvements 380,000 104,000 0 320,000 804,000 Library Improvements 359,500 0 0 0 359,500 Parks & Recreation Improvements 131,500 675,900 0 0 807,400 Bridge & Drainage Improvements 375,000 0 0 0 375,000 Street Improvements 450,000 0 0 0 450,000 Transportation Improvements 2,500,000 0 0 0 2,500,000 Trail Improvements 1,361,000 0 00 1,361,000 Information Technology Improvements 400,700 0 0 0 400,700 Other Capital Improvements 699,900 0 0 295,000 994,900 Wastewater Treatment Improvements 0 0 460,000 0 460,000 Water & Sewer Services Improvements 0 0 392,000 0 392,000 Water & Sewer Improvements 0 733,000 2,212,500 0 2,945,500 Vehicles & Equipment 0 0 0 1,439,000 1,439,000 Off -Street Parking Improvements 0 38,000 0 0 38,000 Solid Waste Improvements . 0 0 588,000 1,556,000 2,144,000 $ 6,702,600 $ 1,634,900 $ 3,652,500 $ 3,610,000 $ 15,600,000 171 City of Fayetteville, Arkansas 2012 Capital Projects Comprehensive Detail Sales Tax Capital Special Improvements Revenue Enterprise Shop Fund Funds Funds Fund Total Fire Improvements Fire Mobile Radios $ 20,000 $ 0 $ 0 $ 0 $ 20,000 Fire Facility Maintenance 25,000 0 0 0 25,000 Fire Improvements 0 84,000 0 0 84,000 45,000 84,000 0 0 129,000 Police Improvements Police Technology Improvements 50,000 104,000 0 0 154,000 Police Unmarked Vehicles 70,000 0 0 0 70,000 Police Building Improvements 25,000 0 0 0 25,000 Specialized Police Equipment 50,000 0 0 0 50,000 Police MVR Replacement 185,000 0 0 0 185,000 Police Vehicles - Replacement 0 0 0 320,000 320,000 380,000 104,000 0 320,000 804,000 Library Improvements Library Materials Purchases 336,500 0 0 0 336,500 Library Computer Replacements 23,000 0 0 0 23,000 359,500 0 0 0 359,500 Parks & Recreation Improvements Forestry, Safety & ADA Compliance 108,500 0 0 0 108,500 Tree Escrow 101,000 0 0 0 101,000 Other Park & Safety Improvements 10,000 0 0 0 10,000 Lights of the Ozarks 23,000 0 0 0 23,000 Regional Park Development 0 216,000 0 0 216,000 Brooks -Hummel Nature Preserve Land Purchase 0 77,900 0 0 77,900 Neighborhood Park Development 0 109,000 0 0 109,000 Wilson Park Improvements 0 253,000 0 0 253,000 Other Park & Safety Improvements 0 20,000 0 0 20,000 242,500 675,900 0 0 918,400 Bridge & Drainage Improvements Stormwater Quality Mgt/Nutrient Reduction 175,000 0 0 0 175,000 Other Drainage Improvements 200,000 0 0 0 200,000 375,000 0 0 0 375,000 Street Improvements Old Wire Road -Mission to Crossover 300,000 0 0 0 300,000 Zion Road - Vantage to Crossover 150,000 0 0 0 150,000 450,000 0 0 0 450,000 Transportation Improvements In -House Pavement Improvements 1,865,000 0 0 0 1,865,000 In -House Sidewalk Improvements 635,000 0 0 0 635,000 2,500,000 0 0 0 2,500,000 Trail Improvements Trail Development 1,361,000 0 0 0 1,361,000 1,361,000 0 0 0 1,361,000 172 City of Fayetteville, Arkansas 2012 Capital Projects Comprehensive Detail Sales Tax Capital Special Improvements Revenue Enterprise Shop Fund Funds Funds Fund Total Information Technology Improvements Document Management 30,000 0 0 0 30,000 Geographic Information System (GIS) 65,000 0 0 0 65,000 Local Area Network (LAN) Upgrade 125,000 0 0 0 125,000 Microcomputer / Printer Replacements 85,700 0 0 0 85,700 Data Center Upgrade 70,000 0 0 0 70,000 AccessFayetteville Technical Improvements 25,000 0 0 0 25,000 400,700 0 0 0 400,700 Other Capital Improvements Building Maintenance Building Improvements 362,600 0 0 0 362,600 Government Channel P.E.G. Television Center - Equipment 54,000 0 0 0 54,000 Field Camera Replacement 20,000 0 0 0 20,000 On -Screen Graphics Generator Upgrade 85,000 0 0 0 85,000 Parking & Telecommunications Telecommunications Systems Upgrades 60,000 0 0 0 60,000 Audit Expense 7,300 $ 0 $ 0 $ 0 $ 7,300 588,900 0 0 0 588,900 Wastewater Treatment Improvements Upgrade/Replace Lift Stations - W.W.T.P. 0 0 112,000 0 112,000 Plant Pumps and Equipment - W.W.T.P. 0 0 119,000 0 119,000 Building Improvements - W.W.T.P. 0 0 36,000 0 36,000 Phosphorus Standards 0 0 50,000 0 50,000 Irrigation Reels - W.W.T.P. 0 0 143,000 0 143,000 0 0 460,000 0 460,000 Water & Sewer Services Improvements Business Office Improvements 0 0 50,000 0 50,000 Backflow Prevention Assemblies 0 0 12,000 0 12,000 Water Meters 0 0 330,000 0 330,000 0 0 392,000 0 392,000 Water & Sewer Improvements Sanitary Sewer Rehabilitation 0 0 330,000 0 330,000 Wastewater Impact Improvements 0 287,000 0 0 287,000 Water System Rehabilitation & Replacement 0 0 143,000 0 143,000 Water Impact Improvements 0 446,000 0 0 446,000 W/S Relocations for Street Bond Fund 0 0 500,000 0 500,000 Water Replace - Huntsville, Crossover/Van Hoose 0 0 1,239,500 0 1,239,500 0 733,000 2,212,500 0 2,945,500 Vehicles & Equipment Medium/Heavy Utility Trucks - Replacement 0 0 0 197,000 197,000 Tractors/Mowers - Replacement 0 0 0 108,000 108,000 Light/Medium Trucks - Replacement 0 0 0 302,000 302,000 Other Vehicles/Equipment - Replacement 0 0 0 453,000 453,000 Construction Equipment - Replacement 0 0 0 105,000 105,000 Backhoes/Loaders - Replacement 0 0 0 274,000 274,000 Shop Improvements 0 0 0 295,000 295,000 0 0 0 1,734,000 1,734,000 173 City of Fayetteville, Arkansas 2012 Capital Projects Comprehensive Detail Sales Tax Capital Special Improvements Revenue Enterprise Fund Funds Funds Shop Fund Total Off -Street Parking Improvements Parking Lot Improvements & Overlays 0 28,000 0 0 28,000 Parking Lot Imp. & Overlays - Entertainment Dist. 0 10,000 0 0 10,000 0 38,000 0 0 38,000 Solid Waste Improvements Compactor Boxes 0 0 119,000 0 119,000 Compost Site Slab Expansion 0 0 14,000 0 14,000 North/Central Recycling Drop Off Facility 0 0 455,000 0 455,000 Sanitation Equipment -Replacement 0 0 0 1,556,000 1,556,000 0 0 588,000 1,556,000 2,144,000 $ 6,702,600$ 1,634,900$ 3,652,500$ 3,610,000$ 15,600,000 174 City of Fayetteville, Arkansas 2012 Capital Budget Project Title & Description Parking Fund (2130) 2012 Budget Parking Improvements: Parking Lot Improvements and Overlays (06001) 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 (1 1009) 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 192551 Regional Park Development (020021 The Parks and Recreation Master Plan recommends the development of a Regional Park 216,000 based 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. Brooks -Hummel Nature Preserve Land Purchase (070271 The City purchased 13.75 acres located north of the Lake Lucille Spillway in 2007 for a 77,900 principal 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. 175 City of Fayetteville, Arkansas 2012 Capital Budget 2012 Project Title & Description Budget Wilson Park Improvements (08002) The Wilson Park swimming pool is in need of renovation. The Parks and Recreation Advisory 253,000 Board discussed the importance of the presence of a pool at Wilson Park. The Board determined it would be best to renovate the exiting pool and look at other sites such as the Regional Park to build a large water park partly due inadequate parking at the current pool location. A structural analysis including a visual analysis and non-destructive testing of the pool and deck area has been completed. The study concluded the need for a full removal and replacement of the pool plaster coating, the pool deck covering and repairs of the box culvert. Construction of the project would begin after the pool is closed in September of 2012 to be completed for the pool opening in June of 2013. Staff is also working on the project scope and renovation of the pool office, dressing rooms, pool mechanical building, and concession stand for a projected cost for phase II of the pool renovations. Donations/Grants Contingency (07019) Various donations are contributed throughout the year from sources such as Rotary Club of 20,000 Fayetteville, Southeast Fayetteville Community Center Board, park benches and others. This project budgets for these donations. Parks Development Greenspace (92561 Neighborhood Park Development (02013) This project consists of the development/upgrades of City neighborhood parks. Included in 98,000 this 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. 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. Neighborhood Park Development (020131 The flooding in April and May 2011 caused damage to the Stream Restoration Project on 11,000 Niokaska Creek in Sweetbriar Park. An area near the water line that crosses the creek in the park was damaged. The flood also damaged rock structures and several soil mattresses. Total Parks Development Fund Projects: 675,900 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 446,000 developers or 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. 176 City of Fayetteville, Arkansas 2012 Capital Budget Project Title & Description Sewer Cost Sharing (02067) 2012 Budget This project is to provide funding for projects that will be cost shared by the City and 287,000 developers or 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 (080761 This project will increase the coverage area for the City of Fayetteville's radio system, which 54,000 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 30,000 installed over 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 104,000 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: 921,000 177 City of Fayetteville, Arkansas 2012 Capital Budget Project Title & Description Sales Tax Capital Improvements Fund (4470) Transportation Improvements: Sidewalk Improvements (02053) 2012 Budget The goal of this project is to continue to improve the connectivity of the sidewalk system by 635,000 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. In -House Pavement Improvements (020521 This program provides for the systematic overlay of approximately 4.1 % of existing asphalt 1,865,000 streets 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. Trail Improvements: Trail Development (020161 The goal of this project is to provide funding to increase production of the trails program 1,361,000 throughout 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: Old Wire Road - Mission to Crossover 1100111 This project is to widen Old Wire Road, from Mission to Crossover from an existing two lane 300,000 ditch section to two or three lanes with curb and gutter and sidewalks. The funding requested will be adequate for design and other preliminary costs. This will allow the improvements to be designed in preparation for right-of-way acquisition and construction to be funded with excess funds in the 2006 Bond Program or by a future bond issue, or by future sales tax allocations. Zion Road - Vantage to Crossover 1120101 This project is to widen and improve Zion Road, from the end of the improvements recently 150,000 completed under the Bond Program to Crossover Road. This funding request is to allow design and other preliminary work to begin on the project. The construction will be funded with excess funds in the 2006 Bond Program or by a future bond issue, or by future sales tax allocations. i. City of Fayetteville, Arkansas 2012 Capital Budget Project Title & Description Bridge & Drainage Improvements: Stormwater Quality Management/Nutrient Reduction (02097) 2012 Budget This project includes activities required by the City's agreement with Beaver Water District 175,000 for nutrient reduction in the White River Watershed and for 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 $1,435,000 is estimated to be spent on this project from 2010 through 2014. Other Drainage Improvements (02108) This project will allow for the construction of other drainage improvements where needed. 200,000 Upper 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 / Printer Replacements (02057) This project is for the replacement of failing and outdated personal computers (PC's), 85,700 AS/400 system printers, and network printers. In order to make use of increased functionality of new PC software, PC hardware must be continuously evaluated and updated. This will help to ensure reliability and the reduction of increasing maintenance costs. Local Area Network (LAN) Upgrade (020561 This project is to upgrade and expand the City's Local Area Network (LAN) / Network 125,000 infrastructure. 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) 1020551 Geographic Information Systems (GIS) are organized collections of computer hardware, 65,000 software, 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. AccessFayetteville Technical Improvements (040471 This project provides funding for technical improvements, enhancements, third party 25,000 applications, and maintenance of the AccessFayetteville website. Access Fayetteville 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. 179 City of Fayetteville, Arkansas 2012 Capital Budget Project Title & Description Document Management (02094) 2012 Budget This project is to add additional scanners and licenses as new applications are added to 30,000 the Electronic Document Management System (EDMS). Data Center Upgrade (12001) In 2007, the City Administration Building data center moved off site into leased space due 70,000 to power, space, and cooling constraints. Some of the leased data center equipment infrastructure is nine years old and will need to be replaced. This project will fund a new data center redundant air conditioning system and replacement of UPS batteries. Other Capital Improvements: Building Improvements (02046) This project consists of the repair and replacement of damaged and worn roofs, HVAC 362,600 systems, 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 is for the replacement of various items of equipment essential to the ongoing 54,000 operation of the Government Channel and the Television Center. On -Screen Graphics Generator Upgrade 112005) The on -screen graphic generator creates names, lettering, and other graphics that go on 20,000 the television screen in video productions in the studio and on the air. The current system has become unstable and is no longer supported by the manufacturer. Studio Camera and Lighting Upgrades / Replacement (12008) This project allows periodic equipment replacement of some equipment up to and over 15 85,000 years 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 (040011 The City currently has 17 telecommunications systems located throughout various facilities. 60,000 These 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. Library Improvements: Library Materials Purchases (02049) This project provides library materials including literature, non-fiction, reference resources, 336,500 films, 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 as well as the national average for cities with a population of 50,000 to 99,000. In 2010, over one million items were borrowed and this upward trend is projected to continue. :s City of Fayetteville, Arkansas 2012 Capital Budget Project Title & Description Library Computer Replacements 104004) 2012 Budget This project provides rotational replacement of computer resources. Public access 23,000 computing is a 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) A prairie restoration project is ongoing at Lake Fayetteville to convert early succession fields 10,000 into native prairie and oak savannah habitat. Park staff is working in other park locations to reduce mowing and maintenance cost by re-establishing native grasses, trees, and shrubs. Native grasses and wildflowers are also established along newly constructed trails to reduce maintenance cost. This project will include herbicide applications as needed, seed and plant purchases and installation, prescribed burns, and other related work to establish native grasses, trees, and shrubs. Forestry, Safety & ADA Compliance (02045) The forestry project consists of tree care, tree/landscape installation, the tree farm, 108,500 community and 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 18 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 300,000 people come to view the display. It is one of the most popular winter festivals in Fayetteville. Tree Escrow (080011 Funds from this project can be used in a variety of ways such as planting or maintaining 101,000 trees with 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. 181 City of Fayetteville, Arkansas 2012 Capital Budget Project Title & Description Police Improvements: Police Technology Improvements (06002) 2012 Budget This project provides for the upgrade and replacement of computer and networking 50,000 equipment, 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 1060031 The Police Department utilizes unmarked vehicles for a variety of tasks, such as gathering 70,000 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 (020471 This project is to repair/replace aging items such as flooring, cabinets, lighting, and small 25,000 HVAC units in the Police Department building. Police Specialized Equipment 102062) This project is to replace outdated and/or malfunctioning equipment used during police 50,000 operations. Equipment items such as tasers, digital cameras, radars, decibel meters, surveillance equipment and other specialized equipment are needed for officers to perform duties. Police MVR Replacement (120061 This project provides for the replacement of mobile video recorders. The current MVR's 185,000 were purchased in 2007 and have a five year life expectancy. MVR's are an important component of each patrol unit by documenting evidence to support prosecution and makes citizen complaints more easily investigated. Fire Safety Improvements: Fire Facility Maintenance (020061 This project is for major repairs to existing facilities that cannot be funded through the 25,000 normal operating budget. It includes but is not limited to central station's roof repairs and fire escape replacements, remodeling of 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 20,000 allow four to five radios to be replaced each year. The estimated replacement cost is $3,500 per radio. Audit Expense 7,300 Total Sales Tax Capital Improvements Fund Projects: 6,702,600 182 City of Fayetteville, Arkansas 2012 Capital Budget Project Title & Description Water & Sewer Fund (5400) WWTP Capital (5800) Upgrade/Replace Lift Stations - W.W.T.P. (02068) 2012 Budget The lift stations provide a vital function in the overall treatment of wastewater. The stations 112,000 are 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 Equipment - W.W.T.P. (02069) Many pieces of the WWTP equipment are essential to the wastewater treatment process. 119,000 The 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 36,000 or parts of the buildings at both wastewater treatment plants. Irrigation Reels - W.W.T.P. 1110101 This project will replace the twelve existing reels that were purchased between 1985 and 143,000 1987. 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. Phosphorus Standards Management( 10027) This project supports efforts by the City operating independently or as part of a regional 50,000 northwest Arkansas team, relating to phosphorus and other potential changes to stream standards, water quality standards and regulations, and wastewater discharge requirements. Some of the funds may be paid into regional efforts coordinated through Northwest Arkansas Regional Planning, the Northwest Arkansas Council, or other cooperative efforts. Meter Operations Capital (1840) Water Meters (020651 This project is for the replacement of old water meters damaged beyond repair and 330,000 expansion 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 12,000 facilities to meet backflow prevention mandate orders by the Arkansas Department of Health (ADH). M City of Fayetteville, Arkansas 2012 Capital Budget Project Title & Description Business Office Improvements (03038) 2012• Budget This project is for various improvements in business office hardware, safety features, and 50,000 office configuration. 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) W/S Relocations for Street Bond Projects (1 101 1 I This project is for various water and sewer relocations for street bond projects where the 500,000 street bond fund does not 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 System Rehabilitation & Replacement (12009) This project provides for upgrading, replacing, or rehabilitating existing water infrastructure 143,000 consisting of water storage, pumping, and distribution assets system wide. Specific work will be determined based on the need to stop leaks, reduce water loss, increase local or area flow and/or pressure in areas with insufficient capacity, in order to meet current and projected future domestic, commercial and industrial flow, and fire flow demands. It may create loops and replace or rehabilitate pipes, pump stations, and/or storage assets. Water Replace - Huntsville, Crossover to Van Hoose 1110121 This project is to install approximately 19,000 feet of 12" water line on Huntsville Road 1,239,500 (Highway 16) 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 (57001 Sanitary Sewer Rehabilitation (02017) This project will reduce storm and ground water flows into the system which cause sewer 330,000 overflows 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. Total Water & Sewer Fund Projects: 3,064,500 184 City of Fayetteville, Arkansas 2012 Capital Budget Project Title & Description Solid Waste Fund (5500) Solid Waste Improvements Compost Site Slab Expansion (100021 2012 Budget This project is to concrete the current composting pad to improve operations within the 14,000 composting program. Increased waste diversion through composting of organic wastes, will be the result of this project. 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 / detention improvements will also be a 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. Solid Waste Compactors (100011 The drop box program utilizes compactor boxes to efficiently handle solid waste from large 119,000 quantity 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. North / Central Recycling Drop Off Facility (120041 Recycling drop offs provide the most cost effective option for expanding the recycling 455,000 program to service multi -family and others not serviced through the curbside program. Expanding drop offs to other areas in the City will provide more convenient opportunities to recycle, expand recycling and environmental education opportunities, and increase volunteer opportunities. Drop off size can be functional in a 200' x 200' area; however, landscaping and educational components should be considered. This project may provide funds for a land purchase based on site availability. The north/central expansion is planned for 2012. Total Solid Waste Fund Projects: 588,000 185 City of Fayetteville, Arkansas 2012 Capital Budget Project Title & Description 2012 Budget Shop Fund (9700) Other Capital Improvements (1920) Shop Improvements (12007) This project is to increase efficiency by installing a drive -on in -floor lift, a two post lift, and an 295,000 overhead crane, building a storage shed to house the new lube system, and modifying the current in -floor lift. The last upgrade of equipment for technicians was in 1997. Fleet Operations Capital (1920) Police/Passenger Vehicles - Replacement (02081) The purpose of this project is to replace obsolete or high maintenance vehicles which are 320,000 no longer suited for service. 2012 purchases include: three mid -size sedans, six police package Tahoes, one police package motorcycle, and on mid -size sport utility. Solid Waste Equipment - Replacement (02082) The purpose of this project is to replace obsolete or high maintenance sanitation vehicles 1,556,000 which are no longer suited for solid waste collection or recycling. 2012 purchases include two front loader units, three side loader units, and two recycling units. Construction Equipment - Replacement (02077) The purpose of this project is to replace obsolete or high maintenance vehicles which are 105,000 no longer suited for regular service. 2012 purchase is for a dozer. Heavy Utility Trucks - Replacement (02079) The purpose of this project is to replace obsolete or high maintenance vehicles which are 197,000 no longer suited for regular service. 2012 purchases include a truck tractor and a dump truck. Tractors/Mowers - Replacement (020831 The purpose of this project is to replace obsolete or high maintenance vehicles which are 108,000 no longer suited for regular service. 2012 purchases include a hay baler, two brush mowers, and a mower. Light/Medium Trucks - Replacement (02078) The purpose of this project is to replace obsolete or high maintenance vehicles which are 302,000 no longer suited for regular service. 2012 purchases include seven trucks. Other Vehicles/Equipment - Replacement (02080) The purpose of this project is to replace obsolete or high maintenance vehicles which are 453,000 no longer suited for regular service. 2012 purchases include two plows, a pump, a truck mounted sewer cleaner, a semi trailer, and a sidewalk sweeper. Backhoes/Loaders - Replacement (020761 The purpose of this project is to replace obsolete or high maintenance vehicles which are 274,000 no longer suited for regular service. 2012 purchases include four backhoes. Total Shop Fund Projects: 3,610,000 Total Capital Improvements Program - 2012 Projects $ 15,600,000 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 Description Moody 's Standard & Poor's 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-i A Upper medium quality, and strong capacity A to pay principal and interest. Baa-i BBB Medium grade quality, adequate capacity & Baa to pay principal and interest. Ba and BB and Speculative quality, low capacity lower lo wer t o pay principal and interest. 187 Description of Outstanding Bonds Special Obliaation 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 were issued 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 fax. 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 $1 1,250,000. 188 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 l% 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 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. 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, 2011 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 3.957-4.00% $ 18,415,000 Tax Increment Interest Accretion Bonds 2005 2006-2029 6.50% 3,345,000 Sales and Use Tax Capital Improvement Bonds, Series 2006A 2006 2006-2021 3.00-5.00% 47,470,000 Sales and Use Tax Capital Improvement Revolving Loan Fund (RLF) 2006 2009-2018 3.00% 14,611,968 Sales and Use Tax Capital Improvement Bonds, Series 2007A 2007 2007-2026 4.20-4.47% 12,740,000 Sales and Use Tax Capital Improvement Bonds, Series 2009A 2009 2015-2021 3.00-3.85% 10,945,000 Revenue Bonds Hotel & Restaurant Gross Receipts Tax Refunding 2003 2004-2015 2.55-3.55% 2,475,000 Water & Sewer System Refunding, Series 2002B 2002 2004-2017 4.15-4.95% 4,085,000 Water & Sewer System Refunding, Series 2004 2004 2004-2012 2.8-4.00% 1,515,000 Water & Sewer System, Series 2009 2009 2009-2020 2.10-3.70% 8,210,000 Notes Payable Brooks -Hummel Land Purchase 2007 2008-2012 6.00% 73,459 I LJ,b6J,4L/ 190 City of Fayetteville, Arkansas 2012 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 $ 8,200,000 $ 736,600 $ 8,936,600 Sales and Use Tax Capital Improvement .Bonds, Series 2006A 2006 0 2,116,076 2,1 16,076 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 1,905,656 424,173 2,329,829 Sales and Use Tax Capital Improvement Bonds, Series 2009A 2009 0 403,226 403,226 10,105,656 4,302,800 14,408,456 Revenue Bonds Hotel & Restaurant Gross Receipts Tax Refunding 2003 590,000 83,648 673,648 Water & Sewer System Refunding, Series 2002B 2002 605,000 195,505 800,505 Water & Sewer System Refunding, Series 2004 2004 1,515,000 60,600 1,575,600 Water & Sewer System, Series 2009A 2009 0 250,232 250,232 2,710,000 589,985 3,299,985 Notes Payable: Brooks -Hummel Land Purchase 2007 73,459 4,408 77,867 73,459 4,408 77,867 Total Debt Service Payments M $ 12,889,1 15 $ 4,897,193 $ 17,786,308 City of Fayetteville, Arkansas Computation of Legal Debt Margin December 31, 201 1 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. 2011 Assessed Value $ 1,249,812,400 Debt Limit - 20% of Assessed Value 249,962,480 General Obligation Bonds Payable $ 0 Less: Debt Service Fund 0 Total Debt Applicable to Debt Limit 0 Legal Debt Margin $ 249,962,480 Debt Applicable to Debt Limit 2001-2011 280,000,000 240,000,000 200,000,000 160,000,000 120,000,000 80,000,000 40,000,000 0 ------ 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 l8 Net Bonded Debt ❑ 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 fax) can generate within terms of bond covenants. * Note: The assessed value does not include City utilities. 192 City of Fayetteville, Arkansas Total Debt to Maturity Schedule - All Funds December 31, 201 1 Principal Amount Maturity Beginning Ending Annual Debt Year Balance Additions Reductions Balance Interest Requirement 2011 136,499,475 0 12,614,048 123,885,427 5,368,668 17,982,716 2012 123,885,427 0 12,889,1 15 110,996,312 4,897,193 17,786,308 2013 110,996,312 0 12,558,255 98,438,057 4,400,180 16,958,435 2014 98,438,057 0 5,832,594 92,605,463 3,932,763 9,765,357 2015 92,605,463 0 12,853,727 79,751,736 3,730,739 16,584,466 2016 79,751,736 0 12,716,708 67,035,028 3,197,471 15,914,179 2017 67,035,028 0 13,256,592 53,778,436 2,658,919 15,915,511 2018 53,778,436 0 13,828,436 39,950,000 2,090,771 15,919,207 2019 39,950,000 0 12,040,000 27,910,000 1,541,067 13,581,067 2020 27,910,000 0 11,060,000 16,850,000 1,034,030 12,094,030 2021 16,850,000 0 8,205,000 8,645,000 669,594 8,874,594 2022 8,645,000 0 1,255,000 7,390,000 310,644 1,565,644 2023 7,390,000 0 1,315,000 6,075,000 247,893 1,562,893 2024 6,075,000 0 1,385,000 4,690,000 182,144 1,567,144 2025 4,690,000 0 1,345,000 3,345,000 123,281 1,468,281 2026 3,345,000 0 0 3,345,000 62,081 62,081 2027 3,345,000 0 0 3,345,000 0 0 2028 3,345,000 0 0 3,345,000 0 0 2029 3,345,000 0 3,345,000 0 12,900,310 16,245,310 $ 0 $ 136,499,475 $ 47,347,748 $ 183,847,223 193 (Page Left Blank Intentionally) 194 City of Fayetteville, Arkansas Organizational Chart Citizens of Fayetteville City Attorney City Clerk/Treasurer Mayor City Council Prosecutor Office Administration Police Department Chief of Staff Central Dispatch ------------------------------------ Support Services Patrol Drug Enforcement Human Resources Division Susiainability & Strategic Internal Audit Department Planning Department Communications & Utilities Department Volunteer Services Department Community Outreach Government Channel Division Water & Sewer Solid Waste & Operations Division Recycling Division -Meter Operations Solid Waste Waste Minimization -Back Flow & Recycling -W&S Maintenance Wastewater Treatment Plants District Judge ict Court Fire Department Training Internal Consulting Department Finance & Internal I Parks & Recreation I Transportation Services I I Development Services Services Department Department Department Department Accounting & Audit Division —City Recreational Programs -Airport Services Division City Planning Division Billing & Collections Division —Yvonne Richardson Center Parking & Building Safety & Permits Telecommunications Division Budget & Research Park/Trail Maintenance -Fleet Operations Division Division Building Maintenance Horticulture/City Transportation Division Gardens Division Community Services Engineering Division Information Technology Division Division Park Planning Animal Services Division Inspection Services Purchasing Division Urban Forestry Code Compliance Trail Coordination Historic Preservation Community Engineering: Development Planning Review. Transportation Bond Issue. Internal Design 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 Wardl_posl@ci.fayetteville.ar.us Ward 1, Position 2 Brenda Boudreaux 479.442.3095 Wardl_post@ci.fayetteville.ar.us Ward 2, Position 1 Mark Kinion 479.521.7632 Ward2_pos1@ci.fayetteville.ar.us Ward 2, Position 2 Matthew Petty 479.442.5536 Ward2_post@ci.fayetteville.ar.us Ward 3, Position 1 Justin Tennant 479.973.5202 Ward3_pos 1 @ci.fayetteville.ar.us Ward 3, Position 2 Bobby Ferrell 479.442.3535 Ward3_post@ci.fayetteville.ar.us Ward 4, Position 1 Rhonda Adams 479.442.4612 Ward4_posl@ci.fayetteville.ar.us Ward 4, Position 2 Sarah Levis 479.442.5415 Ward4_post@ci.fayetteville.ar.us' City Attorney Kit Williams 479.575.8313 kwlliams@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 Man 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 (smith@ci.fayetteville.ar.us Development Services Director Jeremy Pate 479.575.8265 jpate@ci.fayetteville.or.us Finance 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 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 Internal Consulting Director Karen Minkel 479.575.8271 kminkel@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 Sustainability & Strategic Plan. 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 City of Fayetteville, Arkansas 2012 Operating Budget Outside Agency Funding Actual Budgeted Estimated Budgeted 2010 2011 2011 2012 General Fund (1010): Ozark Regional Transit $ 254,000 $ 254,000 $ 254,000 $ 254,000 Fayetteville Boys & Girls Club 57,600 205,350 205,350 205,350 Community Access Television 93,000 93,000 93,000 93,000 NWAEDD (Senior Center) 23,350 53,350 53,350 53,350 Razorback Transit 50,000 50,000 50,000 50,000 Ozark Military Museum 6,000 6,000 6,000 6,000 Arkansas Air Museum 6,000 6,000 6,000 6,000 *NWA Regional Planning 36,937 36,937 36,937 40,469 *Central Emergency Medical Service 247,500 270,000 270,000 270,000 774,387 974,637 974,637 978,169 Parks Development Fund (2250): Fayetteville Boys & Girls Club 147,750 0 0 0 NWAEDD (Senior Center) 30,000 0 0 0 177,750 0 0 0 Total Outside Agency Funding $ 952,137 $ 974,637 $ 974,637 $ 978,169 * These Outside Agencies Have Interlocal Governmental Agreements. 197 LISTING OF ACRONYMS A&P..................................................................................................................... Advertising & Promotion ADA......................................................................................................... Americans with Disabilities Act A.DEQ..........................................................................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 ..................................................................................... 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................................................................................................................................Greenhouse 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 ...................................... 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 REP........................................................................................................................... Request for Proposals ROW....................................................................................................................................... Right -of -Way RLF............................................................................................................................. Revolving Loan Fund RTU.......................................................................................................................... Remote Terminal Units SCADA......................................................................................Supervisory Control & Data Acquisition TIE ....................................................................................................................... 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 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. 200 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. 201 GLOSSARY, (continued) EFFECTIVENESS. Effectiveness data enables decision -makers to see that quality does not suffer as productivity increases, and that constituents are satisfied with services. 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. FDUCARY 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. 202 GLOSSARY, (continued) 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. 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. 203 GLOSSARY, (continued) 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. 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 if 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. 204 GLOSSARY, (continued) 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. 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. 205 (Page Left Blank Intentionally) 206 City of Fayetteville, Arkansas Index Acronyms.......................... ........................................198-199 Administrative Procedures to Adjust the Approved Budget .........................7-8 Airport Fund: Activity Expenditure Summary......................................127 Airport Fund: Fund Description..............................................123-124 Airport Fund: Operating Budget..............................................125-126 Budget Executive Summary ....................................................III-XII BudgetFlowchart..................................................................3 Budget organizational Structure................................................9-10 Budget Process..................................................................1-2 Budget Resolution..............................................................XIII capital Budget (2012) .......................................................175-186 Capital Improvement Policy........................................................6 Capital Improvements Program Directional Information ........................168-170 Capital Improvements Program Introduction...................................165-167 Capital Projects Comprehensive Detail (2012) ................................172-174 Capital Projects Summary (2012) .................................................171 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: Fund Description :........................49 Community Development Block Grant Fund: Fund Summary .............................50 Consolidated Fund - Department - Program Structure...............................11 DebtPolicy.......................................................................5 DebtPosition...................................................................187 Debt Service Payment Schedule...................................................191 Debt to Maturity schedule .......................................................193 Description of outstanding Bonds............................................188-189 Drug Law Enforcement Fund: Activity Expenditure Summary ..........................75 Drug Law Enforcement Fund: Fund Description......................................73 Drug Law Enforcement Fund: Fund Summary..........................................74 EDI Attainable Housing Grant Fund: Activity Expenditure Summary ..................55 EDI Attainable Housing Grant Fund: Fund Description..............................53 EDI Attainable Housing Grant Fund: Fund summary..................................54 Energy Block Grant Fund: Activity Expenditure Summary ............................63 Energy Block Grant Fund: Fund Description........................................61 Energy Block Grant Fund: Fund Summary............................................62 Expenditure Policy.......................................................... .4-5 Financial Reporting Policy........................................................6 Fire Bond Fund: Activity Expenditure Summary.....................................79 Fire Bond Fund: Fund Description.................................................77 Fire Bond Fund: Fund Summary.....................................................78 Fire Pension Fund: Activity Expenditure Summary.................................139 Fire Pension Fund: Fund Description.............................................137 Fire Pension Fund: operating Budget.............................................138 Frozen Positions by Activity & Division.....................................163-164 General Fund: Activity Expenditure summary....................................27-38 General Fund: Fund Description................................................17-25 General Fund: Fund summary.......................................................26 Glossary....................................................................200-205 Impact Fee Fund: Activity Expenditure Summary....................................71 Impact Fee Fund: Fund Description................................................69 Impact Fee Fund: Fund summary....................................................70 207 City of Fayetteville, Arkansas Index Investment and cash Management Policy...........................................5-6 Legal Debt Margin computation ...................................................192 List of Elected officials, Administrative officials, & Management staff......... 196 Multi -Year Comparison - Adopted Budget Expenditures..............................16 organizational chart.............................................................195 outside Agency Funding ..........................................................197 Parking Fund: Activity Expenditure Summary.......................................47 Parking Fund: Fund Description...................................................45 Parking Fund: Fund summary.......................................................46 Parks Development Fund: Activity Expenditure Summary .............................67 Parks Development Fund: Fund Description.........................................65 Parks Development Fund: Fund summary.............................................66 Personnel by Activity & Division - Summary..................................149-150 Personnel by Activity & Division (Detail)...................................151-162 Personnel History (2002 -2012) ...................................................147 Personnel Summary by Activity & Fund............................................148 Personnel Summary Full Time Equivalent Basis....................................145 Personnel variation summary .....................................................146 r'olice Pension Fund: Activity Expenditure Summary...............................135 Police Pension Fund: Fund Description ...........................................133 Police Pension Fund: Operating Budget...........................................134 Replacement & Disaster Recovery Fund: Activity Expenditure summary...............91 Replacement & Disaster Recovery Fund: Fund Description ...........................89 Replacement & Disaster Recovery Fund: 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: Fund Description ............................93 sales Tax Capital Improvements Fund: Fund Summary................................94 sales Tax Construction Bond. Fund: Activity Expenditure summary..................105 sales Tax Construction Bond Fund: Fund Description..............................103 sales Tax Construction Bond Fund: Fund summary..................................104 schedule of Bonds outstanding ...................................................190 Shop Fund: Activity Expenditure Summary.........................................144 Shop Fund: Fund Description .....................................................141 Shop Fund: Operating Budget.................................................142-143 Solid waste Fund: Activity Expenditure Summary..............................121-122 Solid waste Fund: Fund Description..........................................117-118 solid waste Fund: Operating Budget..........................................119-120 Sources and uses of Funds........................................................15 special State Grants Fund: Activity Expenditure Summary ..........................59 Special State Grants Fund: Fund Description......................................57 Special State Grants Fund: Fund Summary..........................................58 Street Fund: Activity Expenditure Summary.....................................42-43 Street Fund: Fund Description.................................................39-40 Street Fund: Fund Summary........................................................41 TIF Bond Fund: Activity Expenditure Summary......................................83 TIF Bond Fund: Fund Description..................................................81 TIF Bond Fund: Fund summary......................................................82 208 City of Fayetteville, Arkansas Index Town Center and Parking Facility Fund: Activity Expenditure summary.............131 Town Center and Parking Facility Fund: 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: Fund Description ....................85 wastewater Improvements Sales Tax Bond Fund: Fund summary ........................86 Wastewater System Improvements Project Fund: Activity Expenditure Summary .......101 Wastewater System Improvements Project Fund: Fund Description ....................99 Wastewater System Improvements Project Fund: Fund Summary .......................100 water & Sewer Fund: Activity Expenditure Summary............................112-115 Water & Sewer Fund: Fund Description........................................107-109 water & Sewer Fund: Operating Budget........................................110-111 209 (Page Left Blank Intentional 210 (adQcI I cJ _4iL,c(c& (' '4 2012 Budget Summary November 8, 2011 1 Total Fund Budget Overview Chart of Governmental Fund Types City Fund Structure I Governmental I General Fund Special Revenue Funds Debt Service Funds Capital Projects Funds General Street 1 —Fire Bond Replacement & Disaster Recovery Parking HTIF Bond Sales Tax Capital Improvements — Parks Development I Wastewater Wastewater System Improvements Impact Fee —Improvements Sales Tax Sales Tax Construction Bond Energy Block Grant Bond —Community Development EDI Attainable Housing Grant —Drug Law Enforcement Special State Grants Chart of Proprietary and Fiduciary Fund Types ICity Fund Structure I Enterprise Funds Water & Sewer Solid Waste Airport —Town Center Proprietary Funds Internal Service Funds Shop Trust Funds Police Pension Fire Pension Fiduciary Funds Agency Funds --Retumed Check Payroll 3 Summary Fund Totals as Percent of Total Budget Fund Totals as a Percent of Budget Adopted 2011 Proposed 2012 Funding Sources General $ 33,885,500 28.6% $ 34,139,200 28.1% Water & Sewer 30,901,000 26.1% 30,908,000 25.6% Sales Tax Bond 15,373,700 13.0% 16,372,400 13.5% Solid Waste 9,208,300 7.8% 9,950,100 8.2% Shop 7,239,900 6.1% 8,231 ,500 6.8% Sales Tax Capital Improvements 6,390,000 5.4% 6,702,600 5.5% Street 4,390,000 3.7% 4,706,600 3.9% Parks Development 2,424,600 2.0% 2,358,000 1.9% Police Pension 1,692,800 1.4% 1,633,000 1.3% Fire Pension 1,480,400 1.2% 1,470,000 1.2% Parking 1,065,100 0.9% 1,101 ,800 0.9% Impact Fee 1,260,000 1.1% 921,000 0.8% Airport 770,800 0.6% 768,000 0.6% Town Center 702,700 0.6% 695,200 0.6% Community Development Block Grant 695,800 0.6% 589,000 0.5% Drug Law Enforcement 494,000 0.4% 544,000 0.4% TIF Bond 63,700 0.1% 100,000 0.1% Wastewater System Improvements Project 0 0.0% 97,600 0.1% Fire Bond 424,800 0.4% 0 0.0% Replacement & Disaster Recovery 45,100 0.0% 41,000 0.0% Sales Tax Construction Bond 6,000 0.0% 2,000 0.0% $ 118,514,200 100.0% $ 121,331 ,000 100.0% Percentage Increase 2012 over 2011 is $2,816,800 or 2.3% 4 Summary of Fund Expenditures (In Dollars) 201 2 Adopted Proposed Change In % of Total 2011 2012 Dollars Budget Category: Personnel Services $ 42,092,155 $ 42,466,864 $ 374,709 35.5% Materials & Supplies 4,527,208 4,234,456 (292,752) 3.8% Services & Charges 16,052,793 16,090,288 37,495 13.5% Maintenance 3,975,581 4,508,422 532,841 3.4% Fuel 2,946,398 3,460,493 514,095 2.5% Internal Charges 3,944,052 4,354,031 409,979 3.3% Purchased Wafer 6,500,000 6,500,000 0 5.5% WWTP Operations 7,712,706 7,799,391 86,685 6.5% Total Operating Expenses 87,750,893 89,413,945 1,663,052 74.0% Transfers Out 1,233,000 330,600 (902,400) 1.0% Debt Service 18,732,207 20,104,105 1,371,898 15.8% Capital 10,798,100 11,482,350 684,250 9.1% Total Expenses $ 118,514,200 $ 121,331,000 $ 2,816,800 100.0% Operating Increase is $1,663,052 or 1.9% Transfers Out, Capital, and Debt Service Increase is $1,153,748 or 3.7% Total Increase is $2,816,800 or 2.3% 5 2012 General Fund Summary 2012 General Fund Proposed Budget - Revenue Highlights Actual Estimated Budgeted Change Between 2010/2011 Revenue Source 2010 2011 2012 Amount % Sales Tax Revenue $ 19,910, 291 $ 20,549, 000 $ 20,549,000 $ - 0.0% Property Tax Revenue 1,631, 854 1,488, 000 1,523,000 35,000 2.4% Franchise Fees 4,904,603 4,874,400 4,880,100 5,700 0.1% Building Permits 479,286 533,000 479,400 (53,600) -10.1% All Other Revenue 6,831,867 7,114,500 6,147,400 (967,100) -13.6% Investment Earnings 130,534 61,900 62,300 400 0.6% $ 33,888,435 $ 34,620, 800 $ 33,641,200 $ (979, 600) -2.8% Sales Tax for 2012 is approximately 3.2% over 2010 actual revenue and flat over 2011 estimated collections. Property Tax for 2012 is projected to be up 2.4% compared to the estimated 2011 collections. This estimate is based on assessed value. Franchise fees are projected to be relativity flat compared to the 2011 estimate. Building permits are projected to be lower compared to the 2011 estimate. Investment Earnings are projected to be relativity flat compared to the 2011 estimate. All other revenue for is projected to be lower compared to 2011 estimated revenue. All other revenue includes Federal and State grants and related funding. 7 2012 Proposed General Fund Expenditure Budget: (Changes Between Adopted 2011 and Proposed 2012) 2011 General Fund Adopted Expense Budget: Additions $ 33,885,500 LOFPI Police Pension 52,589 LOFPI Fire Pension 52,570 Health Insurance (Rate Increase) 21,871 Fuel 51,550 Motorpool Charges 54,614 Election Cost (General Election) 30,000 Police Jail Contract 10,500 Utilities 14,400 Other 12,613 Software Maintenance 59,807 360,514 Reductions: Personnel Turnover& Other (7,182) Insurance - Personal Liability/ Vehicles (17,480) Radio Maintenance (82,152) (106,814) $ 34,139,200 2012 Proposed General Fund Expenditure Budget: (Changes Between Adopted 2009 and Proposed 2012) 2009 General Fund Adopted Expense Budget: $ 35,801,900 Additions: SalariesNVages & Pension (including LOFPI) 475,083 Health Insurance (Rate Increase) 157,755 Unemployment Insurance 80,000 Software Maintenance 97,143 Election Cost 45,000 Police Jail Contract 10,500 Utilities 14,400 Bad Debt Expense 10,000 889,881 Reductions: 2010 Budgeted Positions Held in 2011 & Frozen Positions $ (1,058,971) Salary Contingency (Wage Increases for 2010) (325,398) Fire/Police Overtime (225,000) Parking Enforcement Program (Shifted to Parking Fund) (201,948) Contract Services & Lease Expense (112,176) Fuel (45,039) Radio Maintenance (82,152) Washington, D.C. Lobbyist (85,000) Increase Cost Allocations (70,000) Vehicle Replacement Charges & General Motorpool Charges (13,000) 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 (177,994) (2,552,581) 2012 Proposed Budget General Fund $ 34,139,200 9 2012 Proposed General Fund Shortfall 2012 General Fund Proposed Revenue Budget: $ 33,641,200 2012 General Fund Proposed Expense Budget: 2012 Short Fall $ 34,139,200 $ (498,000) 10 General Fund Unobligated Fund Balance Analysis Estimated 12/31/201 1 Fund Balance 01/01/2011 $ 10,100,000 Increase in Reserves Due to 2011 Operations 1,100,000 Required Reserve (60 Days of Operations) (5,650,000) 2012 Use of Reserves (498,000) Estimated Available Reserve as of 12/30/2012 $ 5,052,000 11 City of Fayetteville Staff Review Form City Council Agenda Items and Contracts, Leases or Agreements 11/15/2011 City Council Meeting Date Agenda Items Only Kevin Springer Budget & Research Finance & Internal Services Submitted By Division Department N/A $ - Cost of this request Category / Project Budget Program Category / Project Name Account Number Funds Used to Date Program / Project Category Name Project Number Budgeted Item Remaining Balance Budget Adjustment Attached c 0. _ Date Fund Name Previous Ordinance or Resolution # Original Contract Date: Lo 27.11 Original Contract Number: Date `Pal Cx •6's , 16.212a1I Finance and Internal Services Director Date Chief of St Date Ma or Date Received in CI�vJ-27-1 1 P01 :07 RCVD Clerk's Office r�xrEa Received in Mayor's Office Revised January 15, 2009 1thkd &c U. fall CCrnlq adWpUv 150I( ce Zye .vineKANSAS TO: Mayor Jordan and City Council THRU: Don Marr, Chief of Staff FROM: Paul A. Becker, Finance Director Kevin Springer, Budget Director DATE: November 8, 2011 CITY OF FAYETTEVILLE, ARKANSAS BUDGET& RESEARCH DIVISION 113 West Mountain • Fayetteville, AR 72701 P (479) 575-8347 SUBJECT: Proposed 2012 Annual Budget & Work Program Recommendation: Consider the Proposed 2012 Annual Budget & Work Program for adoption by the December 6, 2011 City Council meeting. Discussion: The Proposed 2012 Annual Budget & Work Program will be distributed to City Council on Tuesday, November 8, 2011. Listed below is a schedule of hearing dates for the Proposed 2012 Annual Budget & Work Program. Tuesday, November 8, 2011 City Council Agenda Meeting, Room 326 Tuesday, November 15, 2011 City Council Meeting, Room 219 Saturday, November 19, 2011 Budget Discussion Meeting, Room 326 Tuesday, November 29, 2011 City Council Agenda Meeting, Room 326 Tuesday, December 6, 2011 City Council Meeting, Room 219 Additional meetings to be scheduled if needed. If you have any questions concerning the Proposed 2012 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. Telecommunications Device for the Deaf TDD (479) 521-1316 113 West Mountain - Fayetteville, AR 72701 RESOLUTION NO. A RESOLUTION ADOPTING THE 2012. 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 2012 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 15th day of November, 2011. APPROVED: By: ATTEST: I� LIONELD JORDAN, Mayor SONDRA E. SMITH, City Clerk/Treasurer