HomeMy WebLinkAbout237-13 RESOLUTIONRESOLUTION NO.237-13
A RESOLUTION ADOPTING THE 2014 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
2014 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 19'h day of November, 2013.
ATTEST:
By: AI'A' G
SONDRA E. SMITH, City Cler T',r, 44 urer
City of Fayetteville Item Review Form
013-0148
Legistar File Number
11/19/2013
City Council Meeting Date - Agenda Item Only
N/A for Non -Agenda Item
�4/
Kevin Springer
Submitted By
Action Required:
Budget & Information Mgt
Department
Approve a resolution adopting the Proposed 2014 Annual Budget & Work Program.
Does this item have a cost? NO
$0.00
Cost of this request
Citywide
Account Number
Citywide
$0.00
Category or Project Budget
$0.00
Funds Used to Date
$0.00
Citywide
Program or Project Name
Citywide
Program or Project Category
Citywide
Project Number Remaining Balance Fund Name
Budgeted Item? Yes Budget Adjustment Attached? NO
V20130812
Previous Ordinance or Resolution #
Original Contract Number:
Comment
1-05-1 3 Al i:22, R C V D
eye t..vileKA
TO: Mayor Jordan and City Council
THRU: Don Marr, Chief of Staff
FROM: Paul A. Becker, Finance Director
Kevin Springer, Budget Director
DATE: October 31, 2013
SUBJECT: Proposed 2014 Annual Budget & Work Program
THE CITY OF FAYETTEVILLE, ARKANSAS
BUDGET & INFORMATION MANAGEMENT DIVISION
113 West Mountain Street - Fayetteville, AR 72701
P (479) $75-8347
Recommendation:
Consider the Proposed 2014 Annual Budget & Work Program for adoption by the
December 3, 2013 City Council meeting.
Discussion:
The Proposed 2014 Annual Budget & Work Program will be distributed to City Council on
Tuesday, November 5, 2013. Listed below is a schedule of hearing dates for the
Proposed 2014 Annual Budget & Work Program.
Date
Saturday, November 9, 2013
Budget Meeting / Locatio
Budget Discussion Meeting, Room 326
Tuesday, November 12, 2013
City Council Agenda Meeting, Room 326
Tuesday, November 19, 2013
City Council Meeting, Room 219
Tuesday, December 3, 2013
City Council Meeting, Room 219
Additional meetings to be scheduled if needed.
If you have any questions concerning the Proposed 2014 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 2014 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
2014 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
APPROVED:
LIONELD JORDAN, Mayor
day of , 2013.
ATTEST:
go
SONDRA E. SMITH, City Clerk/Treasurer
Table of Contents
Budget Message
City of Fayetteville, Arkansas
2014 Annual Budget Budget Process & Policies
and
Work Program
City Council and Other Elected Officials Fund Summaries
Adella Gray, Ward 1 - Position 1
Sarah Marsh, Ward 1 - Position 2
Mark Kinion, Ward 2 - Position 1
Matthew Petty, Ward 2 - Position 2
Justin Tennant, Ward 3 - Position 1
Martin W. Schoppmeyer, Jr., Ward 3 - Position 2 Personnel Summary
Rhonda Adams, Ward 4 - Position 1
Alan Long, Ward 4 - Position 2
Kit Williams, City Attorney
Sondra Smith, City Clerk/Treasurer
David Stewart, District Judge
Capital & Debt
Submitted by
Lioneld Jordan, Mayor
Don Marr, Chief of Staff
Paul A. Becker, Finance Director
Greg Tabor, Police Chief
David Dayringer, Fire Chief
Appendix
Prepared by
Kevin Springer, Budget Director
Barbara Fell, Senior Financial Analyst
Liz Hutchens, Financial Analyst
Index
N
K A N S A S
MISSION STATEMENT
The City of Fayetteville's mission statement is a direct result
of a volunteer team of employees charged with creating a
mission statement that expressed the service core of City
operations, reflected our beliefs concerning City services,
and was easy to remember. All City employees were given
an opportunity to provide input for the mission statement.
The mission statement was then adopted by the City
Council and is as follows:
To protect and improve our quality of life by
listening to and serving the people with pride
and fairness.
City of Fayetteville, Arkansas
Table of Contents
Budaet Messaae:
Transmittal Memo from the Mayor to Council...................................I-II
Budget Executive Summary ...................................................III
-XI
Budget Resolution.............................................................XII
Budget Process and Policies:
Budget Process................................................................1-2
Budget Flowchart................................................................3
Financial Policies:
Revenue Policy................................................................4
Expenditure Policy............................................................5
DebtPolicy...................................................................5
Reserve Policy................................................................5
Investment and Cash Management Policy.........................................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 (1010):
Fund Description........................................................17-25
FundSummary...............................................................26
Category Summary........................................................27-37
Special Revenue Funds:
street Fund (2100):
Fund Description........................................................39-40
FundSummary...............................................................41
Category Summary........................................................42-43
Parking Fund (2130):
Fund Description...........................................................45
FundSummary...............................................................46
Category Summary...........................................................47
Community Development Block Grant Fund (2180):
Fund Description...........................................................49
FundSummary...............................................................50
Category Summary...........................................................51
Special State Grants Fund (2230):
Fund Description...........................................................53
FundSummary...............................................................54
Category Summary...........................................................55
City of Fayetteville, Arkansas
Table of Contents
Energy Block Grant Fund (2240):
Fund Description...........................................................57
FundSummary...............................................................58
Category Summary...........................................................59
Parks Development Fund (2250):
Fund Description...........................................................61
Fundsummary...............................................................62
Category Summary...........................................................63
Impact Fee Fund (2300):
Fund Description...........................................................65
FundSummary...............................................................66
Category Summary...........................................................67
Drug Law Enforcement Fund (2930):
Fund Description...........................................................69
Fundsummary...............................................................70
Category Summary...........................................................71
Debt service Funds:
TIF Bond Fund (3370):
Fund Description...........................................................73
FundSummary...............................................................74
Category Summary...........................................................75
Parking Deck Bond Fund (3380):
Fund Description...........................................................77
Fundsummary...............................................................78
Category Summary...........................................................79
Sales Tax Bond Fund (3440):
Fund Description...........................................................81
FundSummary...............................................................82
Category Summary...........................................................83
Capital Projects Funds:
Replacement & Disaster Recovery Fund (4270):
Fund Description...........................................................85
Fundsummary...............................................................86
Category Summary...........................................................87
Sales Tax Capital Improvements Fund (4470):
Fund Description...........................................................89
FundSummary...............................................................90
Category Summary...........................................................91
Capital Budget..........................................................92-93
wastewater System Improvements Project Fund (4480):
Fund Description...........................................................95
FundSummary...............................................................96
Category Summary...........................................................97
Sales Tax Construction Bond Fund (4520):
Fund Description...........................................................99
Fund Summary..............................................................100
Category Summary..........................................................101
Parking Deck Project Fund (4560):
Fund Description..........................................................103
Fund Summary..............................................................104
Category Summary..........................................................105
City of Fayetteville, Arkansas
Table of Contents
Enterprise Funds:
water & Sewer Fund (5400):
Fund Description......................................................107-109
Operating Budget......................................................110-111
Category Summary......................................................112-115
Solid waste Fund (5500):
Fund Description......................................................117-118
operating Budget......................................................119-120
Category Summary......................................................121-122
Airport Fund (5550):
Fund Description......................................................123-124
operating Budget......................................................125-126
Category Summary..........................................................127
Town Center and Parking Facility Fund (5600):
Fund Description..........................................................128
Operating Budget..........................................................129
Category Summary..........................................................130
Trust Funds:
Police Pension Fund (6800):
Fund Description..........................................................133
Operating Budget..........................................................134
Category Summary..........................................................135
Fire Pension Fund (6810):
Fund Description..........................................................137
Operating Budget..........................................................138
Category Summary..........................................................139
Internal service Funds:
Shop Fund (9700):
Fund Description..........................................................141
operating Budget......................................................142-143
Category Summary..........................................................144
Personnel Summary:
Personnel Summary by Organization Chart.......................................145
Personnel Summary by Funding Source(FTE).....................................146
Personnel History by Funding Source(2005-2014)...............................147
Personnel Summary by Funding Source (Program).............................148-150
Personnel variation Summary...................................................151
Personnel Summary by Activity(FTE)...........................................152
Personnel History by Activity(2005-2014).....................................153
Personnel Summary by Activity (Program)...................................154-155
Personnel Detail by Activity & Division...................................156-168
Frozen Positions by Activity & Division...................................169-170
City of Fayetteville, Arkansas
Table of Contents
Capital & Debt:
Capital Improvements Program Introduction.................................171-173
Capital Improvements Program Directional Information ......................174-176
Capital Projects Summary(2014)...............................................177
Capital Projects Comprehensive Detail(2014)..............................178-181
Capital Budget(2014).....................................................182-193
Debt Position.................................................................194
Description of Outstanding Bonds..........................................195-196
Schedule of Bonds outstanding.................................................197
Debt service Payment schedule.................................................198
Legal Debt Margin Computation.................................................199
Debt to Maturity Schedule.....................................................200
Appendix:
organizational Chart..........................................................201
List of Elected officials, Administrative officials, & Management Staff ....... 202
outside Agency Funding........................................................203
Acronyms..................................................................204-206
Glossary..................................................................207-212
Index:
Index.......................................................................213-215
avee-i�lile
November 19, 2013
Members of City Council and
Citizens of Fayetteville
THE CITY OF FAYETTEVILLE, ARKANSAS
I am pleased to submit my adopted budget for 2014 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 2014.
Once again, the budget was formulated in the context of my primary budget goals considering
current economic conditions.
2014 Budgetary Goals
My goals for 2014 are as follows:
To provide the some level of services to the public
To retain the work force at the current level for necessary personnel
To avoid increases in taxes to the citizen by keeping the millage rate the some as 2009
To continue to provide services to the citizen in the most efficient and effective manner
possible
To fund needed Capital Improvements to the greatest extent possible
To provide increased funding to the sidewalk program
To scrutinize all City fund types for possible reductions
To present a General Fund operating budget that is balanced with operating revenue
estimates
Telecommunications Device for the Deaf TDD (479) 521-131b 113 West Mountain -Fayetteville, AR 72701
THE CITY OF FAYETTEVILLE, ARKANSAS
Financial Environment
The local economic conditions in Fayetteville continued to improve in fiscal 2013. City sales
taxes are up approximately 3.2% compared to prior year through the end of the third quarter
of fiscal 2013. We have also seen an increase in large scale development as the University of
Arkansas expands student enrollment. Unemployment is at 5.6%, 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 loom. For these reasons, this budget has been
formulated on conservative revenue and expenditure estimates. However, I am presenting a
balanced budget for the General Fund.
For 2014, we have forecasted all revenue sources to be equal to 2013 projections except for
sales tax which we estimate at a 2.0% increase. Positions frozen in the 2013 budget will be
continued. Many of the cuts made during the previous three years will remain in force. I
have not included a full salary increase in my proposed budget. At the close of the 2013 fiscal
year, I intend to analyze the City's financial position and if at all possible recommend a salary
package that includes a full 4% 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.
2013 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
citizens superior service levels.
avee-i�lile
November 19, 2013
Mayor Lioneld Jordan, Members of the City Council and
Citizens of Fayetteville:
THE CITY OF FAYETTEVILLE, ARKANSAS
The budget being presented is a 2014 operating budget. It does not include re -budgets that
represent programs approved and appropriated in prior years which as of the end of fiscal
2013 remain uncompleted. Re -budgets also include amounts generated by previous bond
issues in the Capital Project Funds which remain unspent as of December 31, 2013. Total
rebudgets are likely to be $40,000,000 or more. These re -budgets will be presented for
addition to the 2014 operating budget early in the first quarter of 2014.
In 2013, City and County Sales Taxes increased compared to 2012. By year end, total sales
taxes are expected to be approximately 3.8% over prior year. Residential and commercial
building has begun to increase but fees associated with permitting and construction will still
be below 2012 and 2013 levels. Water and Sewer revenue collections have decreased in
fiscal 2013 compared to 2012 due to normal weather conditions during the summer months.
Fuel and rent revenues at the airport are over 2012 collections. Revenue projections for HMR
tax collections are estimated to be relatively flat compared to 2013 estimates. Other fund
operations are relatively stable when compared to the prior year.
The 2014 General Fund budget represents a net expenditure increase from 2013 budget of
$1,403,000. This was due to required increases due to pension obligations, insurance
increases, maintenance contracts, and vehicle replacement charges. Salary increases
were approved in 2013. Certain positions (18.5 FTE's) continue to be frozen.
For 2014, the General Fund budget has been formulated on the assumption that revenues in
2014 will be essentially flat compared to current 2013 estimates except for a 2% increase in
sales taxes which has been incorporated in the revenue estimates.
Telecommunications Device for the Deaf TDD (479) 521-131b 113 West Mountain -Fayetteville, AR 72701
THE CITY OF FAYETTEVILLE, ARKANSAS
2014 ADOPTED 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)
2014
Adopted
Adopted
Change In
% of Total
2013
2014
Dollars
Budget
Category
Personnel Services
$ 44,360,149 $
46,901,669 $
2,541,520
34.5%
Materials & Supplies
4,045,956
5,459,483
1,413,527
4.0%
Services & Charges
16,998,320
18,442,219
1,443,899
13.6%
Maintenance
3,839,885
4,286,397
446,512
3.2%
Fuel
3,711,194
3,617,698
(93,496)
2.7%
Internal Charges
4,689,118
5,043,244
354,126
3.7%
Purchased Water
6,600,000
6,600,000
0
4.9%
WWTP Operations
8,334,574
8,537,994
203,420
6.3%
Total Operating Expenses
92,579,196
98,888,704
6,309,508
72.9%
Transfers Out
2,653,000
1,433,000
(1,220,000)
1.1%
Debt Service
20,713,204
21,716,596
1,003,392
16.0%
Capital
18,946,600
13,561,700
(5,384,900)
10.0%
Total Expenses
$ 134,892,000 $
135,600,000 $
708,000
100.0%
The 2014 Adopted Budget is $135.6 million. This is an increase when compared to 2013 of
$708,000 or 0.5%. The majority of that increase is due to changes in operating costs, primarily
personnel costs associated with salary, pension, and insurance increases. The Airport
budget has increased $1.4 million due to bringing fixed based operator functions back in
house.
IV
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 2013
Adopted 2014
Budget % of Total
Budget % of Total
Funding Source
General $
36,057,000
26.8% $
37,460,000
27.9%
Water & Sewer
34,920,000
25.9%
34,043,000
25.1%
Sales Tax Bond
17,871,000
13.2%
18,592,000
13.7%
Solid Waste
11,774,000
8.7%
10,960,000
8.1%
Sales Tax Capital Improvements
8,253,000
6.1 %
7,523,000
5.5%
Shop
8,486,000
6.3%
7,328,000
5.4%
Street
4,708,000
3.5%
6,422,000
4.7%
Parks Development
3,074,000
2.3%
2,737,000
2.0%
Airport
955,000
0.7%
2,494,000
1.8%
Police Pension
1,629,000
1.2%
1,609,000
1.2%
Parking
1,162,000
0.9%
1,605,000
1.2%
Fire Pension
1,468,000
1.1 %
1,417,000
1.0%
Impact Fee
1,060,000
0.8%
1,113,000
0.8%
Town Center
697,000
0.5%
696,000
0.5%
Drug Law Enforcement
568,000
0.4%
565,000
0.4%
Community Development Block Grant
541,000
0.4%
562,000
0.4%
Parking Deck Bond
0
0.0%
300,000
0.2%
TI F Bond
100,000
0.1 %
123,000
0.1 %
Replacement & Disaster Recovery
42,000
0.0%
42,000
0.0%
Sales Tax Construction Bond
7,000
0.0%
7,000
0.0%
Parking Deck Project
0
0.0%
2,000
0.0%
Wastewater System Improvements Project
1,520,000
1.1%
0
0.0%
$
134,892,000
100.0% $
135,600,000
100.0%
An examination of the overall budget indicated that the General Fund is the largest fund
being 27.9% of the total. The Water and Sewer Fund is second at 25.1 % of the total. The
combination of these funds is 53.0% of the total budget. The Sales Tax Bond Fund (budget to
repay outstanding bonds) is 13.7% of the budget. Thus the three largest funds represent
66.7% of the total operating budget.
An important part of this budget document is the City's Financial Policies delineated in
pages 4 through 8 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
t<
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:
City Sales Tax is projected to increase at a rate of 2.0% over 2013 estimates.
County Sales Tax is projected to increase at a rate of 2.0% over 2013 estimates.
Franchise Fees are projected to be flat compared to 2013 estimated collections.
Property Taxes are projected to increase at a rate of 1.6% from 2013 collections
based on assessed valuation.
Other revenues are expected to be essentially flat compared to the 2013 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
2014 are projected to be as follows:
City's Share of County Sales Tax
$12.0
million
City Sales Tax
11.1
million
Alcoholic Beverage Taxes
0.6
million
Franchise Fees
5.5
million
Intergovernmental Income
2.3
million
Fines & Forfeitures
1.6
million
Charges for Services
1.4
million
Property Tax Millage
1.8
million
Licenses & Permits
0.9
million
Other
0.2
million
Total $37.4 million
VI
THE CITY OF FAYETTEVILLE, ARKANSAS
General Fund Expenditures:
Payroll expenditures are based on full employment.
The significant increases in General Fund for 2014 compared to 2013 are as follows:
2013 General Fund Budget - Adopted $ 36,057,000
Additions:
Personnel
$ 979,115
Health Insurance
319,239
LOPFI Pension
123,232
Transfer to Outside Entities (Library)
22,700
Outside Agencies (Senior Center)
20,964
Outside Agencies (Boys & Girls Club)
9,825
Election Cost
25,000
Motorpool
49,334
Software Maintenance/Lease
150,085
Travel & Training
30,582
Fuel
33,028
1,763,104
Reductions:
Rent
(11,542)
Outside Agencies (ORT/Razorback Transit)
(346,000)
Other - Reductions
(2,562)
(360,104)
2014 General Fund Budget - Adopted
$ 37,460,000
Major policy issues to be considered for General Fund in the future include:
The need to fund employee wages at a full step level in 2014 and in future years.
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 as identified.
VII
THE CITY OF FAYETTEVILLE, ARKANSAS
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 has been
flat. A total of $3.3 million is projected for 2014. The new half cent transportation tax passed
by statewide referendum is expected to provide an additional $1.3 million which will be
allocated primarily to sidewalk construction in 2014. 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 expected to use fund
balance of $500,000 for 2014.
The Parking Fund has been established to account for the revenue and expense associated
with the paid parking program. A revenue bond issue for the construction of a parking
facility was issued in December of 2012. Net revenue from this fund is pledged for payment
of that bond issue. This fund has a budgeted deficient of $57,000 for 2014.
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 2012 referendum. The $2.7 million in
planned expenditures for 2014 includes $814,000 in capital improvements. The fund is
budgeted to break even for 2014.
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. The collection of these fees will be less compared to 2013 estimated.
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 2014 planned expenditures include
$7,515,200 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 2014, the Water & Sewer Fund is projected to have operating gain of $5,962,000
excluding depreciation expense and before capital expenditures. The wastewater
treatment plant operations are budgeted at $8.5 million, which represents 25% of the total
operating expenses. The water purchases budgeted for 2014 represent the second largest
expenditure for operations in the fund at $6.6 million. This represents approximately 19% of
total operating expenditures. This fund is budgeted to break even in 2014.
Vill
THE CITY OF FAYETTEVILLE, ARKANSAS
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 2014, the Solid Waste Fund is projected to have a loss of
$1,151,000 primarily due to increases in hauling costs. 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 fuel sales and rents and leases. For 2014, the
Airport Fund is projected to have an operating gain of $39,000 before depreciation expense
and capital expenditures. The total budget deficit is $21,000.
In March 2013, the City once again took over the running of fixed base operations at the
Airport which accounts for the large expenditure budget increase and related revenue
increase.
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 $900,000 gain for 2014 after capital
expenditures of $2,640,000.
2014 Capital Budget
This plan contains a total of $18,327,000 for capital projects in 2014. A detail listing of all of
the projects planned for 2014 are included under the Capital and Debt section.
Debt Issues - 2013
In 2013 the City will issue $22,750,000 in bonds as a part of the 2006 bonds authorization
approved by the voters for street projects. The closing date of these bonds will be
November 12, 2013 and appropriation of that issue is expected to occur in December of
2013.
Ix
THE CITY OF FAYETTEVILLE, ARKANSAS
Personnel Changes
Below is a history of total positions by activity from 2005-2014.
City of Fayetteville, Arkansas
Personnel History by Activity (2005-2014)
Activity 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
General Government
Finance & Internal Services
Police
Fire
Community Planning/Engineering
Transportation Services
Parks & Recreation
Business -Type
Total
Change from Prior Year
40.40 40.40 41.40 41.40 41.40 41.50 41.50 41.50 41.50 41.50
69.75 69.75 70.25 70.25 70.25 70.25 69.75 69.75 69.75 69.25
167.63 170.63 171.63 171.63 171.63 171.63 171.60 171.60 171.60 170.00
104.00 109.00 113.00 114.00 114.00 114.00 114.00 114.00 114.00 114.00
69.80 71.80 73.30 73.30 73.30 70.30 70.30 70.30 70.30 69.80
91.50 91.50 93.50 93.50 93.50 96.00 95.00 96.00 96.00 98.00
51.85 51.85 53.35 53.35 53.35 54.35 54.35 54.35 54.35 54.65
133.10 131.10 136.10 136.10 139.10 138.50 139.50 139.50 146.10 146.10
728.03 736.03 752.53 753.53 756.53 756.53 756.00 757.00 763.60 763.30
41.00 8.00 16.50 1.00 3.00 - (0.53) 1.00 6.60 (0.30
X
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 2014. 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,
'--P (J.'J (v
Paul A. Becker
Finance Director
Respectfully submitted,
Kevin Springer
Budget Director
XI
RESOLUTION NO. 237-13
A RESOLUTION ADOPTING THE 2014 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 2014 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 19t" day of November, 2013.
APPROVED:
ATTEST:
B Y Y . By: cat.
I NELD JOKWN, Mayor SONDRA E. SMITH, City Clerk/Treasurer
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, 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 2014 Budget and Work Program are described below:
Budget Preparation Package, July 2013
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 2012
Five Year Capital Improvements modification requests were submitted for review and
prioritization. Approval of the requests were based on a review of prioritized lists by the
Finance Director and Budget staff to see if original cost and continuing costs were
within the available funding range. Capital items with a cost that exceeds $10,000
should appear in the Five Year Capital Improvements Programs.
3. Budget Work Papers Submitted by Division Heads, August 2013
The Division Heads returned budget submissions requesting 2014 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 2013
During this period, meetings, as needed, 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 2014 Proposed Budget and Work Program was the result of this
process.
5. Consideration and Approval of the Budget, Beginning to Adoption 2013
The proposed budget is discussed with the Mayor beginning in September and through
November. The Mayor will present the comprehensive Proposed 2014 Budget and Work
Program to the City Council on November 5. Public discussions on the budget will be
conducted at agenda sessions and City Council meetings as needed beginning
November 9.
6. Implementing the 2014 Budget, January 2014
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 2014.
7. Adjusting the 2014 Budget, Throughout 2014
The budget may be adjusted throughout 2014. 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 2014 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.
K
cn
Q
V)
z
Q
Q
W
LU
LU
Q
LL
H
O
U
V)
W
U
O
ry
r
W
m
O
N
LU
L
Q)
E
Q)
U
O
0
E
O
z
W
�
Q
00
O
O
4-
�
m
06
�
m
�
O
N
V)
D:�
_>1
O
O
Q
O
►:
•3
3
�
N
a�
•>
o
0
_
U
O
m�
O
�
o�
O
.—
E
O
N
>
�o
�
z
O
N
O
O
O
O
�U
O0�
U
Q
Q
3
CITY OF FAYETTEVILLE, ARKANSAS
FINANCIAL POLICIES
The purpose of this section is to present the policies that the City follows in managing its financial
and budgetary affairs. These are general statements of policies, which represent long-standing
principles, traditions, and practices that have guided the City in maintaining financial stability.
REVENUE POLICY
The City will strive to maintain a broad
and diversified revenue base that 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 and
charges for services, when feasible, at
levels related to the cost of providing the
services. The City will review the fees and
charges on a periodic basis to determine
modifications needed to keep pace with
the cost of providing the services.
The City will establish, when feasible, self-
supporting enterprise funds and internal
service funds in which a relationship
between revenues and expenditures
clearly exists.
The City will project revenues on a
conservative basis so that actual
revenues will consistently meet or exceed
budgeted revenues.
The City will maintain a budgetary control
system and will prepare reports that
compare actual revenues to budgeted
amounts.
The City will review annually and revise,
where necessary, its cost allocation
formula.
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. These measures will
reflect the demand, workload capability,
and projected outcomes for the program
to accomplish its objectives.
The City will adopt a balanced budget,
by fund, for all funds maintained by the
City, in which total anticipated revenues
must equal or exceed the budgeted
expenditures for each fund. However, if
this cannot be attained, the City will
utilize unallocated fund reserves, which
have been carried forward from prior
years.
The City will maintain a budgetary control
system to ensure adherence to the
adopted budget and will prepare reports
that compare actual expenditures to
budgeted amounts.
The City will refrain from budgeting non-
recurring or one-time revenue for
ongoing expenses.
The City will provide access to medical,
dental, life, and long-term disability
insurance for its employees. The cost for
these benefits will be a shared
responsibility between the City and its
employees.
4
The City will provide access to
appropriate retirement plans for its
employees. The City will make
contributions for eligible employees at
the percentage defined for each of the
respective retirement plans.
DEBT POLICY
The City will maintain a policy of full
disclosure on financial reports and bond
prospectus.
The City will maintain communications
with bond rating agencies and continue
to strive for improvements in the City's
bond rating.
The City will pay for all capital projects
and capital improvements on a pay-as-
you-go basis using current revenues
whenever possible. If a project or
improvement cannot be financed with
current revenues, long-term or short-term
debt or capital leases will be
recommended.
The City will refrain from issuing long-term
debt for a period in excess of the
expected useful life of the capital
project.
The City will use special assessment
revenue or other self-supporting bonds
instead of general obligation bonds,
when feasible.
The City will seek refinancing of
outstanding debt if it is determined that
the City will benefit by reduced interest
expense over the remaining life of the
bonds of at least 3% of the principal
being refunded.
The City will require that General Fund
and Street Fund debt service shall not
exceed 10% of annual general and road
tax revenues and the principle amount of
General and Street Fund debt shall not
exceed 5% of assessed taxable property.
Outstanding short-term debt and
Amendment 78 debt obligations
combined shall not exceed 5% of the
City's taxable real property.
RESERVE POLICY
The City will maintain a minimum reserve
of sixty (60) days of annual regular
general fund operating expenditures for
the General Fund in Undesignated Fund
Balance. The minimum unreserved
General Fund Balance cannot be
reduced without specific City Council
Resolution.
The City will maintain a minimum reserve
of at least 10% of current year operating
expenditures for the Street Fund in
Undesignated Fund Balance. If existing
reserves exceed the required level, such
funds may be used to provide for non-
recurring expenditures. The City will use
monies in the 10% reserve only in times of
emergency or fiscal and economic
hardship.
The City will attempt to maintain a cash
and investments balance of not less than
10% of current year operating
expenditures for all Enterprise Funds.
The City will maintain a Shop Fund reserve
necessary to fund the replacement and
expansion of the City's vehicles and
equipment.
INVESTMENT AND CASH MANAGEMENT
POLICY
The City will deposit all receipts on a
timely basis.
The City will strive to maximize the return
on its investment portfolio without
jeopardizing principal amounts.
The City will limit its investments to the
types of securities 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 five-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. 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 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. The 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 an annual budget
document that provides a basic
understanding of the City's planned
financial operations for the coming fiscal
year. Copies of the proposed and final
budget will be made available to all
interested parties and opportunities will
be provided for citizen input prior to final
decisions on the budget.
The City will seek annual renewal of the
Government Finance Officers
Association's (GFOA) Certificate of
Achievement for Excellence in Financial
Reporting and the Distinguished Budget
Presentation Award.
A
CITY OF FAYETTEVILLE, ARKANSAS
ADMINISTRATIVE PROCEDURES
TO ADJUST THE APPROVED BUDGET
PURPOSE:
The procedures outlined in this section define, standardize, and set forth responsibilities
for budget adjustments.
DEFINITION AND EXPLANATION:
During the fiscal year needs arise for expenditure budget adjustments to enable
divisions to adapt to changing conditions. There are two types of expenditure budget
adjustments which can be defined as follows:
1) Budget Adjustment- this is a transfer from one category within a fund budget to
another category. The fund total does not change.
2) Budget Amendment- this is an addition to the overall budget total of the fund.
It increases the total expenditure amount authorized for the fund. Any budget
amendment must be supported by an increase in revenue or come from
available fund balance.
DEPARTMENT DIRECTORS AND DIVISION HEADS RESPONSIBILITIES:
All Department Directors and Division Heads are mandated to stay within each
operational program budget as adopted and to stay within the total budget for each
capital project. Neither the Accounting nor Purchasing Divisions will process payments
or purchase orders, which will cause a program or capital project to be over the annual
budget amount.
Each operational division is grouped into programs (i.e. Engineering - Administration,
Engineering - Plans & Specifications, Engineering - Right -of -Way, etc.). Budget
adjustments will be required in the following instances:
1) When the budgeted amount per operational program is exceeded (an
offsetting adjustment must be made from another operational program).
2) When the budgeted amount for a capital project is exceeded (an offsetting
adjustment must be made from another capital project or another program).
Requested adjustments to an operational program must be submitted on a budget
adjustment form with sufficient justification for the need. Any changes in the personnel
services category must meet the City's policy for raises, promotions, and staff increases.
BUDGET ADJUSTMENT APPROVAL PROCESS:
7
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 amendments appropriate additional
revenue or allocation of reserves.
Budget Adjustments
1) Budget adjustments within categories, within divisions of a fund, can be
made with the approval of the Budget Director (see page 10 for a division
listing).
2) Budget adjustments between categories within a division of a fund can be
made with the approval of the Budget Director and Finance Director.
3) Budget adjustments within the personnel services category between
departments within a fund will be approved by the Budget Director, the
Finance Director, and the Chief of Staff.
4) Budget adjustments between categories within an approved project will be
approved by the Budget Director.
5) All other budget adjustments must be approved by the City Council.
BUDGET AMENDMENT REPORTING:
As a matter of practice, staff will provide information regarding Budget Amendments to
the City Council on a quarterly basis.
E:3
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 Transportation Services 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.
7
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
Human Resources
Internal Audit
Sustainability & Strategic Planning
Police Department
Police
Central Dispatch
Fire Department
Fire Department
Parks & Recreation Department
Parks & Recreation
Finance & Internal Services Department Finance Director
Accounting & Audit
Billing & Collections
Budget & Information Management
Building Maintenance
Information Technology
Purchasing
Development Services Department Development Services
Animal Services
Building Safety
City Planning
Community Services
Engineering
Communications & Marketing Department Communications & Marketing
Government Channel
Transportation Services Department Transportation Services
Aviation
Fleet Operations
Solid Waste & Recycling
Utilities Department Utilities Director
Parking & Telecommunications
Water & Sewer Maintenance
Wastewater Treatment Plant
10
O
m
c
O
U
0
O
UX
L
N
V)
N
E
rn
LJ/
Q C
N
O
p
xN
O >
n
Q
E
C
n�
W
}
.n
nLL
_O
>
>
W
Q
Q
N O
a
E
Q
N
Q
LL.
W
�
c
O
m
U
•O
N
C
w
N
C
O
U
_N
O
N
_5
U
N
0-
V)
N
N
U
O
Q
c
0
U
_O
m
rn�rn
Vl
Q)
c
w
c
O
m
O
Q
Q
Q
O
V)
c
a�
a
3
O
N
c
N
Q
O
N
N
p
O
w
c
D
w
N
c
N
ME
O
C
w
p
m
0
U
O
w
N
Q N
L
C C C
E E E
Q Q 0-
0 O O
p p p
O O O
d d d
N
0
O
C
w
D
�J
Q)O
•> N
U
N C:
c
a�
C:
O
'c
Q
06
O
U
>
(Oj
C)
U
c
O c
O
•� i
dS O
o U
_o
0 i3
o
Q
N
i
CA
-0
Q
O
3
o
02
N
'C)
p
O
U dS
N
V)
U
N
ZD
L
p � �
� c
N N � .c •a _. � N �
N Q O O U
in N O
W
O N Q U cIL
O Q
o Lu
06 O � U � OQ � � � � � 50
� U a �
a a� Lm m
ds N o 3 3 a DV) 3 HE
m
O
N
U
C C
N d
E U
N
N O
i a%
> co
N od
c �. c
c O 'co
m a
L E rt+
�. 7 E 7
2 w fn
0
}
U
06
O
O
N
V
N
X
}
O
c
o
L
U
U
O
O
m
}
O
}
U)
-0O
o
O
N
E o
E
o
Q
U
o
Q
0
-
E
m
ozs
�CLo
U
E
O
>
O
0
o�,'��,
N
coy
N
U
C�
Q
O
E
N
E
U
Q
O
E
E
C
U
E
Q
O
O
U0�
O
O
U
p
O
0�
O
U
O
V
_
E
0
U
O
}
O
O
o
O
O
O
Q
E
N
U
N
N
06
O
C
06.�
O
05
o
N
c
C
0
"'
O
0
•�
o
}
O
E
U
c
O
U-o
V
c
c
O
C
LE
Q
m
m
LL
O
w
O
C
O
N
�
'c
}
E
>
o
U
N
CL
O
m
�
m
u
E
O
C
N
L
U
�
N
o
Q
.0
D
(DO
U
p
od
;n
N
QE
O
.0
0
O
dS
'c
O
Q
w
V)
O
w
Q
U
Q
U
c
(DO
5
•�
Q)
-E
p
Q
3
U
o
p
m
'c
'c
m
o
o
0)
U)
p
Q
Q>
m
U�
w
w�
m
U
c�J
i3
N
'U
U
-
Q
O
V2
n>♦
W
w
p
v>
i
COL
NNT
U
fl-
o
�
V
E
U
>
O
N
N
C
U-
U
(0
-q
U
N
U
O
i�
O
o5
—
E
j
O
Q
o
o
U
c
O
0�
c
c
U
a�
l.J
r0[
O
E_
1=
N
:E
U
U
U
i5
U
L
L"
U
c
U
O
0ILUU
O
N
O
o
U
m
O
N
U
U
N
0
�
c
i3
06
c
-0
c
O
•�
O
��'
V)
E
Q
O
O
U
O
Q
O
E
O
c
O
w
V)
O
w
O
Q
c
E
Q
o
0
U
c
m
nEn
W
^Nl
W
(DE
U
Q
Q)_0
L
rn E
O O
Q m
D
VNJ
c N OV
N c N N
X
U-C
U Q)O N
m
E
°� p U
� °
)
U
o
O
0
.N > U U
m
E
O
3
p
0 0
Q=� m m
I I I I I
11
Paae Left Blank Intentiona
12
General Fund
General
City of Fayetteville, Arkansas
Chart of Governmental Fund Types
City Fund Structure
Governmental
Special Revenue Funds
Street
Parking
Parks Development
Impact Fee
Community Development
Energy Block Grant
Drug Law Enforcement
Special State Grants
Debt Service Funds
Parking Revenue Imp. Bond
TIF Bond
Sales Tax Bonds
Capital Projects Funds
Sales Tax Construction Bond
Sales Tax Capital Improvements
Parking Deck Project
Replacement & Disaster Recovery
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
1WVVI l �VI 1I 1
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. 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
Property Taxes
$2,925,000
2.2%
Fund Balance
$1,966,000
1.4%
Transfers In
$1,433,000
1.1%
Other
$2,271,300
1.7%
Sources of Funds for 2014
$135,600,000
Sales Taxes Franchise Taxes
$52,529,000 $5,630,500
38.7% _ 4.2%
Investments
$554,600
0.4% Fines & Forfeitures
$1,929,200
1.4%
WWTP Operations
$8,537,994
6.3% _
Purchased Water
$6,600,000
4.9%
Internal Charges
$5,043,244
3.7%
Fuel
$3,617,698
2.7%
Transfers Out
$1,433,000
1.1%
Water Sales
$16,336,000
12.0%
Sewer Service
$16,383,000
12.1%
Uses of Funds for 2014
$135,600,000
Personnel Services
$46,901,669
34.5%
Debt Service
$21,716,596
LCapital 16.0%
$13,561,700
10.0%
Intergovernmental
$9,380,300
6.9%
Charges For Services
$14,664,000
10.8%
Solid Waste
$9,598,100
7.1 %
Materials & Supplies
$5,459,483
4.0%
Services & Charges
$18,442,219
13.6%
Maintenance
$4,286,397
3.2%
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
2010
2011
2012
2013
2014
Major Funding Sources:
General $
34,426,600 $
33,885,500 $
34,139,200 $
36,057,000 $
37,460,000
Street
4,271,000
4,390,000
4,706,600
4,708,000
6,422,000
Parking
304,300
1,065,100
1,101,800
1,162,000
1,605,000
Community Development Block Grant
649,821
695,800
589,000
541,000
562,000
Parks Development
2,417,700
2,424,600
2,358,000
3,074,000
2,737,000
Drug Law Enforcement
462,200
494,000
544,000
568,000
565,000
Water & Sewer
31,269,400
30,901,000
30,908,000
34,920,000
34,043,000
Solid Waste
10,098,900
9,208,300
9,950,100
11,774,000
10,960,000
Airport
805,500
770,800
768,000
955,000
2,494,000
Shop
5,481,200
7,239,900
8,231,500
8,486,000
7,328,000
90,186,621
91,075,000
93,296,200
102,245,000
104,176,000
Other Funding Sources:
Impact Fee
2,820,000
1,260,000
921,000
1,060,000
1,1 13,000
Fire Bond
802,400
424,800
0
0
0
TIF Bond
5,800
63,700
100,000
100,000
123,000
Parking Deck Bond
0
0
0
0
300,000
Sales Tax Bond
16,001,900
15,373,700
16,372,400
17,871,000
18,592,000
Replacement & Disaster Recovery
45,000
45,100
41,000
42,000
42,000
Sales Tax Capital Improvements
6,738,700
6,390,000
6,702,600
8,253,000
7,523,000
Wastewater System Improvements Project
0
0
97,600
1,520,000
0
Sales Tax Construction Bond
6,000
6,000
2,000
7,000
7,000
Parking Deck Project
0
0
0
0
2,000
Town Center
693,544
702,700
695,200
697,000
696,000
Police Pension
1,689,800
1,692,800
1,633,000
1,629,000
1,609,000
Fire Pension
1,477,500
1,480,400
1,470,000
1,468,000
1,417,000
30,280,644
27,439,200
28,034,800
32,647,000
31,424,000
$
120,467,265 $
118,514,200 $
121,331,000 $
134,892,000 $
135,600,000
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.
16
General Fund (1010)
General Fund Revenues
Total estimated revenue available in 2014 to support the General Fund is approximately $37.5 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.
Alcoholic Beverage T
$588,000
1.6%
Investment Earnings &
Miscellaneous
$229,300
0.6 %
Sources of Funds for 2014
$37,460,000
Sales Tax
$23,192,000
61.9%
$1,435,100
3.8%
Property Tax
$1, 784,000
4.8 %
censes & Permits
$907,000
2.4%
avernmental
,275,000
6.1%
17
Property Taxes: Property Tax revenue makes up 4.8% of total General Fund Revenue. The tax rate currently
approved is 1.3 mils. 2014 revenue is projected to increase by 1.7% over 2013 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.
$2.00
$1.80
$1.60
$1.40
$1.20
$1.00
$0.80
$0.60
$0.40
$0.20
$0.00
Property Taxes
06 07 08 09 10 11 12 13 Est 14 Bud
Year
County Sales Tax: The largest source of General Fund revenue (32.1 %) is the County Sales Tax. The City
receives a prorated share (36.2%) of the 1 % County Sales Tax based on population as of the most recent
federal census. Sales Tax growth averaged 2.76% per year from 2002 to 2012. Budgeted 2014 revenue is
projected to be 2.0% higher compared to current 2013 estimated collections. The 2014 projection is based
on past trends in view of the losses incurred due to the 2010 census.
$14.00
c
0
$12.00
$10.00
$8.00
$6.00
$4.00
$2.00
$0.00
County Sales Tax
02 03 04 05 06 07 08 09 10 11 12 13 Est 14 Bud
Year
IN
City Sales Tax: The second largest source of General Fund revenue is the City Sales Tax at 29.7% of total
revenue. Average growth for the City's 1 % sales tax has been 4.3% in 2011 and 5.6% in 2012. The 2013
revenue is estimated to be higher than 2012 actual by 3.8%. 2014 revenue is projected to be 2% higher
compared to estimated 2013. The 1 % City Sales Tax revenue is divided between General Fund operations
and capital. The current split for 2014, which began with the 2008 budget, is 60% for General Fund and 40%
for Sales Tax Capital Improvements Fund.
$20.00
0
5; $18.00
$16.00
$14.00
$12.00
$10.00
$8.00
$6.00
$4.00
$2.00
$0.00
Total City Sales Tax Collected by Fund
02 03 04 05 06 07 08 09 10 11 12 13 Est 14 Bud
Year
19
Other Revenues: Other Revenues (Licenses & Permits, Intergovernmental, Charges for Services, and Fines &
Forfeitures) as a whole make up 16.5% of total General Fund revenue. Licenses & Permits mainly consist of
Building Permits which are projected to be less in 2014 compared to estimated 2013 revenue due to a slow
down in permitting. Intergovernmental revenues consist of State Turnback and State/Federal grants and are
projected to be less in 2014 compared to estimated 2013 revenue. Charges for Services consist primarily of
parks and recreation fees, 911 reimbursements, and planning fees which are expected to be a little less in
2014 compared to estimated 2013 revenue. Fines & Forfeitures revenues consist of court fines are also
expected to be slightly less over estimated 2013 revenue.
$8.0
0
$7.0
$6.0
$5.0
$4.0
$3.0
$2.0
$1.0
'M
General Fund - Other Revenue
02 03 04 05 06 07 08 09 10 11 12 13 Est 14 Bud
Year
20
Franchise Fees: Franchise fees as a category makes up 14.6% 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, Source 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 2014 projections are expected to equal 2013 estimate revenues.
$6.00
c
0
$5.00
$4.00
$3.00
$2.00
$1.00
$0.00
Franchise Fees
02 03 04 05 06 07 08 09 10 11 12 13 Est 14 Bud
Year
21
General Fund Expenses
Total uses of funds in 2014 for the City's General Fund totals $37,460,000. The charts below show the total
General Fund expenditure budget by operating department and expense category.
Operating Transf
$233,000
0.6%
Parks & Recreati
$1,872,613
5.0%
Outside Agencies
$719,458
1.9 %
General Gover
$3,344,8(
8.9%
Operating Transfers Ou
$233,000
0.6%
Contingency/Savings
$50,000
0.1%
Mot
$1,0
2
Cost Reimbursem
-$2,310,990
-6.2%
2014 Uses of Funds by Activity
$37,460,000
$9,591,837
25.6%
2014 Uses of Funds by Category
$37,460,000
PPrtnnnPl SPrvirPq
Hgencies
$20,500 $2,396,859
0.1 % 6.4%
rf)mmunity Planning &
Engineering
$3,948,825
10.5%
.ost Reimbursements
-$2,304,002
-6.1 %
Fayetteville Public Library
$1, 696,198
4.5%
Internal
es
$5,008,614
13.4 %
Materials & Supplies
$1,170,290
3.1%
Services & Charges
$2,941,319
7.9 %
tenance
64,769
.8%
22
Personnel Services: Personnel Services represent the largest category (82.5%) of expense for the City's
General Fund. Personnel Services include Salaries & Wages, Overtime, Insurance, Pension, and Worker's
Compensation expenses. Since 2001, the Personnel Services category has averaged 3.79% growth per year
from 2002 to 2012. A $400,000 contingency amount has been included in this budget for accrued benefit
payouts and potential salary increases in 2014.
$35.00
c
0
$30.00
$25.00
$20.00
$15.00
$10.00
$5.00
$0.00
Personnel Services
02 03 04 05 06 07 08 09 10 11 12 13 Est 14 Bud
Year
23
Other Expenses: Other expenses represent 16.4% of the General Fund expenditures for 2014. 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 3.1 % 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.
0
2 $7.0
$6.0
$5.0
$4.0
$3.0
$2.0
$1.0
$0.0
Other Expenses
n nn,i-+- . --
02 03 04 05 06 07 08 09 10 11 12 13 Est 14 Bud
Year
24
General Fund - Fund Balance
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 $6,180,900.
N $16.0
c
0
$14.0
$12.0
$10.0
$8.0
$6.0
$4.0
$2.0
General Fund
Ending Undesignated Fund Balance & % of Expense
02 03 04 05 06 07 08 09 10 11 12 13 Est 14 Bud
Year
100.0 %
90.0%
80.0%
70.0%
v
60.0% v
a
x
w
ao
c
50.0% v
a
O
0
c
40.0%
L
v
a
30.0%
20.0%
10.0%
25
City of Fayetteville, Arkansas
2014 Operating Budget
General Fund (1010)
Actual
Budgeted
Estimated
Budgeted
2012
2013
2013
2014
Revenues:
Property Taxes
$
1,731,961
$ 1,614,000
$ 1,755,000
$
1,784,000
Sales Tax - County
11,311,497
11,555,000
11,809,000
12,045,000
Sales Tax - City
10,526,965
10,714,000
10,928,000
11,147,000
Alcoholic Beverage Taxes
600,655
523,100
589,000
588,000
Franchise Fees
5,300,768
5,141,700
5,459,750
5,460,000
Licenses & Permits
1,341,093
902,200
991,000
907,000
Intergovernmental
2,717,862
2,754,817
2,710,890
2,275,000
Charges for Services
1,470,756
1,499,218
1,465,800
1,435,100
Fines & Forfeitures
1,816,403
1,712,690
1,741,100
1,589,600
Investment Earnings
49,792
40,900
40,500
40,000
Other
225,122
220,233
219,260
189,300
Total Revenues
37,092,874
36,677,858
37,709,300
37,460,000
Expenses:
General Government Activity
3,089,187
3,806,239
3,806,239
3,344,809
- Outside Agencies
978,169
1,034,669
1,034,669
719,458
- Salary Contingency
0
137,978
137,978
400,000
- Fayetteville Public Library
1,607,788
1,672,600
1,672,600
1,696,198
- Cost Reimbursements
(2,304,002)
(2,304,002)
(2,304,002)
(2,304,002)
Finance and Internal Services Activity
4,571,022
5,1 16,378
5,1 16,378
5,008,614
Police Activity
12,292,272
13,832,450
13,832,450
12,948,648
Fire Activity
8,940,258
9,607,107
9,607,107
9,591,837
Community Planning & Engineering
3,422,569
3,944,423
3,944,423
3,948,825
Parks and Recreation Activity
1,71 1,706
1,860,199
1,860,199
1,872,613
Transfer to Water & Sewer
0
74,500
74,500
0
Transfer to Shop
29,570
108,323
108,323
0
Transfer to Drug Grant
191,037
233,000
233,000
233,000
Total Expenses
34,529,576
39,123,864
39,123,864
37,460,000
Income / (Loss)
$
2,563,298
$ (2,446,006) $
(1,414,564) $
0
Total Budget
$
$ 39,319,991
$
34,529,576
$ 39,319,991
37,460,000
FUND BALANCE ANALYSIS
Beginning Undesignated Fund Balance
$
12,152,954
$ 14,920,564
$ 14,920,564
$
13,506,000
Income / (Loss)
2,563,298
(2,446,006)
(1,414,564)
0
Designated Fund Balance Change
204,312
0
0
0
Ending Undesignated Fund Balance
$
14,920,564
$ 12,474,558
$ 13,506,000
$
13,506,000
26
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
General Fund (1010)
Actual
Budgeted
Estimated
Budgeted
2012
2013
2013
2014
General Government/Miscellaneous Activity:
Mayor's Administration Program (0150):
Personnel Services $
202,709 $
204,027 $
204,027 $
206,083
Materials and Supplies
3,875
6,020
6,020
15,650
Services and Charges
36,051
47,520
47,520
50,568
Maintenance
0
100
100
100
242,635
257,667
257,667
272,401
City Council Program (0160):
Personnel Services
73,001
72,984
72,984
108,348
Materials and Supplies
3
455
455
625
Services and Charges
5,219
17,170
17,170
18,127
78,223
90,609
90,609
127,100
City Attorney Program (0210):
Personnel Services
267,196
271,884
271,884
282,882
Materials and Supplies
3,051
4,420
4,420
3,400
Services and Charges
13,381
18,200
18,200
20,012
283,628
294,504
294,504
306,294
City Prosecutor Program (0310):
Personnel Services
533,764
557,634
557,634
549,276
Materials and Supplies
12,479
10,304
10,304
9,804
Services and Charges
8,004
10,465
10,465
13,605
Maintenance
7,197
7,700
7,700
7,700
561,444
586,103
586,103
580,385
District Judge Program (0400):
Personnel Services
159,038
166,095
166,095
146,083
Materials and Supplies
225
1,300
1,300
1,300
Services and Charges
11,890
23,345
23,345
9,499
Maintenance
11,799
12,160
12,160
11,900
182,952
202,900
202,900
168,782
Communications/Marketing Program (0550):
Personnel Services
198,808
214,978
214,978
214,185
Materials and Supplies
6,150
3,483
3,483
4,034
Services and Charges
1,027
5,801
5,801
8,042
Maintenance
2,999
2,000
2,000
0
208,984
226,262
226,262
226,261
27
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
General Fund (1010)
Actual Budgeted Estimated Budgeted
2012 2013 2013 2014
Government Channel Program (0600):
Personnel Services
185,929
183,159
183,159
191,246
Materials and Supplies
10,071
8,542
8,542
12,793
Services and Charges
14,835
44,532
44,532
44,867
Motorpool Charges
0
0
0
1,035
Maintenance
2,445
2,500
2,500
2,800
213,280
238,733
238,733
252,741
Chief of Staff Program (0700):
Personnel Services
65,891
68,465
68,465
63,985
Materials and Supplies
769
1,275
1,275
1,900
Services and Charges
7,907
42,965
42,965
10,868
Motorpool Charges
0
0
0
6,874
74,567
112,705
112,705
83,627
Internal Consulting Program (0750):
Personnel Services
13,424
0
0
0
Materials and Supplies
8
0
0
0
Services and Charges
70
0
0
0
13,502
0
0
0
Internal Audit Program (1360):
Personnel Services
76,432
93,717
93,717
72,362
Materials and Supplies
1,123
600
600
600
Services and Charges
1,698
2,936
2,936
3,200
79,253
97,253
97,253
76,162
City Clerk/Treasurer Program (1510):
Personnel Services
271,324
305,281
305,281
298,149
Materials and Supplies
8,085
13,400
13,400
12,500
Services and Charges
64,747
34,600
34,600
57,109
Maintenance
11,150
13,225
13,225
13,000
355,306
366,506
366,506
380,758
m
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
General Fund (1010)
Actual Budgeted
2012 2013
Criminal Cases Program (2010):
Personnel Services
Materials and Supplies
Services and Charges
Probation/Fine Collection Program (2020):
Personnel Services
Materials and Supplies
Services and Charges
Small Claims/Civil Cases Program (2030):
Personnel Services
Materials and Supplies
Services and Charges
Maintenance
Library Program (5240):
Services and Charges
Transfers To Outside Entities
Miscellaneous Program (6600):
Personnel Services
Materials and Supplies
Services and Charges
Cost allocation
Maintenance
Transfers To Outside Entities
Capital
Operating Transfers
306,181
5,611
1,123
312,915
19,955
0
627
20,582
164,543
2,974
1,443
0
168,960
16,729
1,591,059
1,607,788
318,178
7,588
1,375
327,141
20,766
285
1,080
22,131
206,979
3,600
1,650
103
212,332
17,899
1,654,701
1,672,600
Estimated
2013
318,178
7,588
1,375
327,141
20,766
285
1,080
22,131
206,979
3,600
1,650
103
212,332
17,899
1,654,701
1,672,600
Budgeted
2014
323,902
7,588
4,015
335,505
20,891
494
1,080
22,465
213,895
3,600
1,650
103
219,248
18,797
1,677,401
1,696,198
0
137,978
137,978
400,000
132
23,144
23,144
12,803
270,018
694,593
694,593
244,077
(2,304,002)
(2,304,002)
(2,304,002)
(2,304,002)
5,330
15,700
15,700
15,700
978,169
1,034,669
1,034,669
719,458
17,476
37,956
37,956
20,500
29,570
378,950
378,950
0
(1,003,307)
18,988
18,988
(891,464)
Total General Government/Miscellaneous
Activity: $ 3,400,712 $ 4,726,434 $ 4,726,434 $ 3,856,463
29
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
General Fund (1010)
Actual Budgeted Estimated
2012 2013 2013
Finance & Internal Services Activity:
Finance Director Program (1 100):
Personnel Services
Materials and Supplies
Services and Charges
Human Resources Program (1210):
Personnel Services
Materials and Supplies
Services and Charges
Maintenance
Employee Benefits/Service Program (1220):
Personnel Services
Materials and Supplies
Services and Charges
Maintenance
Contingency/Savings
Accounting and Audit Program (1310):
Personnel Services
Materials and Supplies
Services and Charges
Maintenance
Budget and Research Program (1330):
Personnel Services
Materials and Supplies
Services and Charges
Maintenance
Utilities Management Program (1380):
Personnel Services
Materials and Supplies
Services and Charges
Motorpool Charges
Maintenance
$ 147,081 $ 151,366 $ 151,366 $
186 250 250
3,115 3,642 3,642
150,382 155,258 155,258
341,185
354,729
354,729
3,168
4,950
4,950
2,059
6,670
6,670
0
150
150
346,412
366,499
366,499
415,017 375,048 375,048
0 50 50
149,473 170,837 170,837
24,250 44,007 44,007
0 138,652 138,652
588,740 728,594 728,594
678,541
703,333
703,333
6,679
9,200
9,200
20,567
23,660
23,660
695
1,000
1,000
706,482
737,193
737,193
256,684
263,796
263,796
3,288
5,706
5,706
4,762
2,540
2,540
1,767
1,800
1,800
266,501
273,842
273,842
142,302
154,019
15 4, 019
12,403
15,105
15,105
220,086
255,805
255,805
3,359
3,301
3,301
6
75
75
378,156
428,305
428,305
Budgeted
2014
152,076
250
3,906
156,232
347,431
4,950
7,546
150
360,077
379,700
50
171,043
44,007
0
594,800
716,105
9,000
26,764
1,000
752,869
267,022
5,656
4,824
2,930
280,432
152,866
15,105
239,328
3,353
80
410,732
W
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
General Fund (1010)
Actual
Budgeted
Estimated
Budgeted
2012
2013
2013
2014
General Maintenance Program (1410):
Personnel Services
320,090
420,631
420,631
427,981
Materials and Supplies
7,143
8,953
8,953
8,953
Services and Charges
12,852
17,838
17,838
21,544
Motorpool Charges
13,043
11,647
11,647
12,521
Maintenance
17,401
24,789
24,789
25,211
370,529
483,858
483,858
496,210
Janitorial Program (1420):
Personnel Services
175,785
203,855
203,855
199,790
Materials and Supplies
17,623
10,549
10,549
10,549
Services and Charges
11,983
12,955
12,955
14,612
Maintenance
47
400
400
400
205,438
227,759
227,759
225,351
Purchasing Program (1610):
Personnel Services
229,487
237,388
237,388
240,257
Materials and Supplies
225
839
839
580
Services and Charges
20,516
19,818
19,818
21,284
Maintenance
0
151
151
0
250,228
258,196
258,196
262,121
Information Technology Program (1710):
Personnel Services
859,629
962,392
962,392
952,969
Materials and Supplies
29,319
17,384
17,384
17,639
Services and Charges
47,223
44,591
44,591
45,090
Motorpool Charges
2,247
3,725
3,725
3,659
Maintenance
369,736
428,782
428,782
450,433
1,308,154
1,456,874
1,456,874
1,469,790
Total Finance & Internal Services Activity: $
4,571,022 $
5,1 16,378 $
5,1 16,378 $
5,008,614
31
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
General Fund (1010)
Police Activity:
Central Dispatch Program (2600):
Personnel Services
Materials and Supplies
Services and Charges
Motorpool Charges
Maintenance
Police Support Services Program (2900):
Personnel Services
Materials and Supplies
Services and Charges
Motorpool Charges
Maintenance
Operating Transfers
Police Projects Program (2920):
Personnel Services
Materials and Supplies
Services and Charges
Motorpool Charges
Maintenance
Transfers To Outside Entities
Capital
Police Patrol/Warrant Ser Program (2940):
Personnel Services
Materials and Supplies
Services and Charges
Motorpool Charges
Maintenance
Total Police Activity:
Actual
Budgeted
Estimated
Budgeted
2012
2013
2013
2014
$ 1,129,750 $
1,222,575 $
1,222,575 $
1,239,596
10,708
8,940
8,940
9,190
44,435
53,923
53,923
64,669
9,635
8,515
8,515
9,475
2,065
30,434
30,434
30,807
1,196,593
1,324,387
1,324,387
1,353,737
2,167,396
2,234,765
2,234,765
2,256,363
79,444
75,342
75,342
74,269
479,736
494,348
494,348
529,150
39,292
35,619
35,619
23,281
165,045
179,930
179,930
188,388
191,037
233,000
233,000
233,000
3,121,950
3,253,004
3,253,004
3,304,451
160,205
266,155
266,155
0
55,204
99,548
99,548
0
108,774
158,843
158,843
0
10,560
216,952
216,952
0
6,831
5,949
5,949
0
91,901
55,283
55,283
0
34,130
231,786
231,786
0
467,605
1,034,516
1,034,516
0
6,682,600
323,909
178,431
494,606
17,615
7,697,161
7,374,867
338,768
193,405
521,752
24,751
8,453,543
$ 12,483,309 $ 14,065,450 $
7,374,867
338,768
193,405
521,752
24,751
8,453,543
14,065,450 $
7,451,038
354,402
196,914
501,398
19,708
8,523,460
13,181,648
32
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
General Fund (1010)
Actual
Budgeted
Estimated
Budgeted
2012
2013
2013
2014
Fire Activity:
Fire Prevention Program (3010):
Personnel Services $
392,312 $
351,117 $
351,117 $
409,061
Materials and Supplies
22,280
29,425
29,425
31,652
Services and Charges
6,049
8,585
8,585
13,675
Motorpool Charges
28,626
42,635
42,635
54,535
Maintenance
0
600
600
0
449,267
432,362
432,362
508,923
Fire Operations Program (3020):
Personnel Services
7,399,797
7,935,568
7,935,568
7,950,900
Materials and Supplies
195,664
158,027
158,027
152,258
Services and Charges
411,369
487,030
487,030
397,374
Motorpool Charges
102,648
144,249
144,249
177,902
Maintenance
113,820
92,223
92,223
101,185
Capital
27,785
589
589
0
Contingency/Savings
0
24,155
24,155
50,000
8,251,083
8,841,841
8,841,841
8,829,619
Fire -Hazardous Materials Program (3040):
Materials and Supplies
0
92,605
92,605
12,500
Services and Charges
0
1,665
1,665
8,000
Motorpool Charges
0
6,518
6,518
0
Maintenance
0
0
0
1,500
0
100,788
100,788
22,000
Fire Training Program (3030):
Personnel Services
212,545
187,411
187,411
176,572
Materials and Supplies
6,133
9,534
9,534
10,134
Services and Charges
7,158
21,175
21,175
28,775
Motorpool Charges
14,072
13,996
13,996
15,814
239,908
232,116
232,116
231,295
Total Fire Activity: $
8,940,258 $
9,607,107 $
9,607,107 $
9,591,837
33
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
General Fund (1010)
Actual
Budgeted
Estimated
Budgeted
2012
2013
2013
2014
Community Planning & Engineering Activity:
Animal-Patrol/Emergency Program (2710):
Personnel Services $
269,533 $
286,154 $
286,154 $
289,390
Materials and Supplies
20,932
21,216
21,216
18,030
Services and Charges
11,249
10,745
10,745
10,437
Motorpool Charges
26,052
26,641
26,641
34,103
Maintenance
910
1,480
1,480
1,368
328,676
346,236
346,236
353,328
Animal Shelter Program (2720):
Personnel Services
256,197
277,956
277,956
284,537
Materials and Supplies
28,150
26,394
26,394
26,112
Services and Charges
44,195
47,357
47,357
53,198
Maintenance
10,711
9,791
9,791
11,156
339,253
361,498
361,498
375,003
Veterinarian and Clinic Program (2730):
Personnel Services
133,341
138,715
138,715
128,503
Materials and Supplies
63,267
53,990
53,990
65,837
Services and Charges
2,435
14,012
14,012
3,276
Maintenance
287
561
561
450
199,330
207,278
207,278
198,066
Animal Services Projects Program (2740):
Materials and Supplies
57,089
29,882
29,882
0
Services and Charges
7,232
8,409
8,409
0
Maintenance
36,797
38,301
38,301
0
101,118
76,592
76,592
0
Planning Development Man Program (6200):
Personnel Services
157,352
171,310
171,310
218,725
Materials and Supplies
31
550
550
550
Services and Charges
864
1,052
1,052
1,316
158,247
172,912
172,912
220,591
cm
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
General Fund (1010)
Actual Budgeted Estimated Budgeted
2012 2013 2013 2014
Engineering Design Servic Program (6210):
Personnel Services
122,219
189,297
189,297
177,450
Materials and Supplies
12,825
9,022
9,022
9,322
Services and Charges
2,509
2,350
2,350
2,050
Motorpool Charges
4,709
4,692
4,692
4,915
Maintenance
361
82
82
80
142,623
205,443
205,443
193,817
Engr Oper & Admin Program (6220):
Personnel Services
447,759
557,221
557,221
536,797
Materials and Supplies
5,412
6,823
6,823
6,823
Services and Charges
14,285
19,415
19,415
24,431
Motorpool Charges
3,067
3,424
3,424
3,740
Maintenance
907
148
148
150
471,430
587,031
587,031
571,941
Engr Right of Way Program (6230):
Personnel Services
87,850
83,506
83,506
80,705
Materials and Supplies
666
970
970
970
Services and Charges
470
830
830
830
88,986
85,306
85,306
82,505
Engr Public Construction Program (6240):
Personnel Services
237,323
300,204
300,204
292,706
Materials and Supplies
9,618
13,364
13,364
13,364
Services and Charges
1,253
2,925
2,925
2,925
Motorpool Charges
16,078
18,201
18,201
19,839
264,272
334,694
334,694
328,834
Current Planning Program (6300):
Personnel Services
308,402
355,192
355,192
363,537
Materials and Supplies
10,880
17,165
17,165
17,665
Services and Charges
10,328
26,298
26,298
24,535
Motorpool Charges
5,566
5,911
5,911
7,261
Maintenance
523
350
350
350
Capital
5,463
0
0
0
341,162
404,916
404,916
413,348
Planning Commission Program (6305):
Personnel Services
0
36,850
36,850
43,605
Services and Charges
0
0
0
648
0
36,850
36,850
44,253
35
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
General Fund (1010)
Actual
Budgeted
Estimated
Budgeted
2012
2013
2013
2014
Long Range Planning Program (6310):
Personnel Services
160,003
205,357
205,357
212,617
Materials and Supplies
1,292
12,050
12,050
2,050
Services and Charges
9,854
6,440
6,440
8,592
Maintenance
0
0
0
9,500
171,149
223,847
223,847
232,759
Building Safety Program (6400):
Personnel Services
416,361
448,857
448,857
459,238
Materials and Supplies
12,947
18,281
18,281
18,931
Services and Charges
15,324
18,597
18,597
19,630
Motorpool Charges
21,047
20,269
20,269
18,814
Maintenance
7,649
8,000
8,000
8,115
473,328
514,004
514,004
524,728
Community Code Enforcemen Program (6420):
Personnel Services
284,606
314,489
314,489
353,604
Materials and Supplies
10,189
10,124
10,124
10,774
Services and Charges
31,229
46,600
46,600
31,523
Motorpool Charges
16,971
16,603
16,603
13,751
342,995
387,816
387,816
409,652
Total Community Planning & Engineering
Activity: $
3,422,569 $
3,944,423 $
3,944,423 $
3,948,825
W
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
General Fund (1010)
Actual Budgeted
2012 2013
Parks & Recreation Activity:
Swimming Pool Program (5210):
Personnel Services
Materials and Supplies
Services and Charges
Motorpool Charges
Maintenance
Estimated Budgeted
2013 2014
$ 75,055 $
93,814 $
93,814 $
97,668
13,270
12,560
12,560
16,045
34,818
30,882
30,882
18,557
1,157
967
967
1,178
6,350
10,084
10,084
4,284
130,650
148,307
148,307
137,732
Parks Admin/Rec Programs Program (5220):
Personnel Services
Materials and Supplies
Services and Charges
Motorpool Charges
Lake Maintenance Program (5250):
Personnel Services
Materials and Supplies
Services and Charges
Motorpool Charges
Maintenance
Parks Maintenance Program (5260):
Personnel Services
Materials and Supplies
Services and Charges
Motorpool Charges
Cost allocation
Maintenance
Yvonne Richardson Center Program (5280):
Personnel Services
Materials and Supplies
Services and Charges
Motorpool Charges
Maintenance
Total Parks & Recreation Activity
Total Fund
453,362
477,622
477,622
468,283
81,430
85,938
85,938
84,272
126,471
139,870
139,870
115,774
5,826
5,747
5,747
6,836
667,089
709,177
709,177
675,165
7,200
7,157
7,157
7,305
2,485
2,236
2,236
2,311
63,737
67,164
67,164
70,556
437
342
342
453
258
875
875
1,200
74,117
77,774
77,774
81,825
293,938
336,980
336,980
343,511
59,490
77,599
77,599
70,048
153,184
184,882
184,882
223,430
63,524
63,857
63,857
79,301
(6,547)
(6,988)
(6,988)
(6,988)
129,653
95,231
95,231
107,069
693,242
751,561
751,561
816,371
105,143
119,746
119,746
123,726
5,812
4,613
4,613
2,958
31,221
43,344
43,344
29,597
2,378
1,732
1,732
1,294
2,054
3,945
3,945
3,945
146,608
173,380
173,380
161,520
$ 1,71 1,706 $
1,860,199 $
1,860,199 $
1,872,613
$ 34,529,576 $
39,319,991 $
39,319,991 $
37,460,000
37
Paae Left Blank Intentiona
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. Projections for 2014 are based on the per
capita rate of $62.87 from the State and calculated based on the 2010 census population of 73,580.
The increased turnback amount included a new revenue source being remitted from the State of
Arkansas. This is from the State's new half cent gasoline tax and is expected to generate approximately
$1.3 million in 2014. Based on this new amount, $1,042,000 in additional funds were allocated to
sidewalk construction.
The City also receives 8O% of the road millage levied by the Quorum Court on real and personal
property located within the City. The current 2014 county levy is 1.1 mil, with a maximum of 3.0 mil.
Sources of Funds for 2014
$ 6,422,000
State Turnback
$3,316,0001
51.6%
Fund Balance
$500,000
7.8 % _
Other
$57,00...
Investment Earnings
$11,000
0.2%
Charges for Services
$108,000
1.7%
State Turnback - Half
Cent
$1, 310,000
20.4%
County Road Turnback
$1,120,000
17.4%
CM
Street Fund Revenue History
$7.00
■ State Turnback - Half Cent
$6.00 ❑ County Road Turnback
❑ State Turnback
$5.00
$4.00 $0.97 $1.10 $1.08 $1.17
$0.86 $1.05 $1.12 $1.12
$3.00 $0.62 $0.64 $0.69 $0.74 $0.82
$2.00
$2.74 $2.76 $2.80 $2.82 $2.98 $3.18 $3.08 $3.19 $3.39 $3.46$3.35 $3.32 $3.32
$1.00
$0.00
02 03 04 05 06 07 08 09 10 11 12 13 Est 14 Bud
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.
Drainage Maintenance
$593,346
9.2%
Street Maintenance
$1,503,109
23.4%
Right -of -Way
Maintenance
$284,094
4.4 %
Uses of Funds for 2014
$ 6,422,000
Traffic Engineering &
Planning
$619,484
9.6%
Sidewalk Improvements
$1,042,000
16.2%
Sidewalk Maintenance
$375,382
5.8%
Outside Agencies
$458,694
7.1%
-Operations &
Administration
$1,545,891
24.3 %
40
Revenues:
Intergovernmental (Grants)
State Turnback
State Turnback - Half Cent
County Road Turnback
Charges for Services
Investment Earnings
Other
Transfer from Replacement
Total Revenues
Expenses:
Operations & Administration
Right -of -Way Maintenance
Street Maintenance
Drainage Maintenance
Traffic Engineering & Planning
Trail Construction
Sidewalk Improvements
Sidewalk Maintenance
Outside Agencies
Total Expenses
Income / (Loss)
Total Budget
City of Fayetteville, Arkansas
2014 Operating Budget
Street Fund (2100)
Actual Budgeted
2012 2013
Estimated Budgeted
2013 2014
$ 278,815 $
7,500 $
7,500 $
0
3,348,598
31420,000
3,316,300
3,316,000
0
0
500,000
1,310,000
1,172,882
1,103,000
1,120,000
1,120,000
155,611
125,000
107,900
108,000
13,002
15,100
11,000
11,000
57,741
44,900
56,900
57,000
37,054
42,861
42,900
0
5,063,703
4,758,361
5,162,500
5,922,000
1,561,333
1,582,709
1,582,709
1,545,891
275,252
307,516
307,516
284,094
1,203,896
1,441,930
1,441,930
1,503,109
501,525
616,211
616,211
593,346
570,360
613,550
613,550
619,484
(2,893)
10,340
10,340
0
0
0
0
1,042,000
516,538
361,932
361,932
375,382
0
0
0
458,694
4,626,011
4,934,188
4,934,188
6,422,000
$ 437,692 $
(175,827) $
228,312 $
(500,000)
4,934,188 $
6,422,000
$ 4,626,011 $
4,934,188 $
FUND BALANCE ANALYSIS
Beginning Undesignated Fund Balance $ 2,339,944 $ 2,777,636 $ 2,777,636 $ 3,005,948
Income / (Loss) 437,692 (175,827) 228,312 (500,000)
Ending Undesignated Fund Balance $ 2,777,636 $ 2,601,809 $ 3,005,948 $ 2,505,948
41
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
Street Fund (2100)
Actual
Budgeted
Estimated
Budgeted
2012
2013
2013
2014
Transportation Services Activity:
Operations & Administration Program (4100):
Personnel Services $
565,916 $
650,417 $
650,417 $
637,269
Materials and Supplies
63,398
63,231
63,231
38,563
Services and Charges
711,583
743,481
743,481
748,104
Motorpool Charges
4,265
6,935
6,935
10,845
Cost allocation
39,835
39,835
39,835
39,835
Maintenance
52,915
76,198
76,198
71,275
Transfers To Outside Entities
0
0
0
458,694
Capital
123,421
2,612
2,612
0
1,561,333
1,582,709
1,582,709
2,004,585
Right -of -Way Maintenance Program (41 10):
Personnel Services
180,316
204,548
204,548
170,549
Materials and Supplies
23,064
28,608
28,608
30,108
Motorpool Charges
71,443
72,460
72,460
81,537
Maintenance
429
1,900
1,900
1,900
275,252
307,516
307,516
284,094
Street Maintenance Program (4120):
Personnel Services
711,662
800,332
800,332
845,111
Materials and Supplies
296,493
424,103
424,103
356,123
Services and Charges
1,392
18,500
18,500
5,500
Motorpool Charges
847,505
887,633
887,633
938,692
Cost allocation
(660,062)
(712,602)
(712,602)
(656,281)
Maintenance
6,331
23,964
23,964
13,964
Capital
575
0
0
0
1,203,896
1,441,930
1,441,930
1,503,109
Drainage Maintenance Program (4130):
Personnel Services
335,464
370,368
370,368
365,050
Materials and Supplies
73,774
98,668
98,668
82,422
Services and Charges
5,520
6,750
6,750
6,750
Motorpool Charges
86,767
138,551
138,551
137,250
Maintenance
0
1,874
1,874
1,874
501,525
616,211
616,211
593,346
42
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
Street Fund (2100)
Actual Budgeted Estimated Budgeted
2012 2013 2013 2014
Traffic Engineering & Planning Program (5315):
Personnel Services
373,145
Materials and Supplies
109,342
Services and Charges
751
Motorpool Charges
48,753
Maintenance
38,369
570,360
Street Capital Projects Program (5500):
Capital
0
0
Trail Construction Program (5520):
Personnel Services
(2,892)
Materials and Supplies
69,949
Motorpool Charges
172,167
Cost allocation
(242,1 17)
Sidewalks Program (5530):
Personnel Services
Materials and Supplies
Services and Charges
Motorpool Charges
Cost allocation
Maintenance
Capital
Total Transportation Services Activity:
Total Fund
(2,893)
203,224
76,787
178,512
73,232
(17,722)
2,505
0
378,556
121,296
3,323
53,525
56,850
613,550
0
0
10,340
76,335
163,089
(239,424)
10,340
236,420
37,910
4,000
90,364
(16,687)
3,283
6,642
378,556
385,381
121,296
116,271
3,323
7,323
53,525
52,909
56,850
57,600
613,550
619,484
0 1,042,000
0 1,042,000
10,340
0
76,335
41,059
163,089
185,103
(239,424)
(226,162)
10,340
0
236,420
242,812
37,910
37,910
4,000
4,000
90,364
105,347
(16,687)
(16,687)
3,283
2,000
6,642
0
516,538
361,932
361,932
375,382
$ 4,626,011 $
4,934,188 $
4,934,188 $
6,422,000
$ 4,626,011 $
4,934,188 $
4,934,188 $
6,422,000
43
Paae Left Blank Intentiona
44
Parking Fund (2130)
The Parking Fund accounts for funds received from meter revenues and parking lot rentals. Expenses for the
maintenance and operation of parking lots and parking spaces are paid from this fund.
The Parking Fund is also used to pay debt service for the 2012 Parking Improvements Revenue Bond Issue.
Payments for contractual services provided to the City by The Walton Arts Center are also made from the
Parking Fund.
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. At year end the remaining liability will be $241,146.
For 2014, this fund is expected to have a $57,000 loss.
45
City of Fayetteville, Arkansas
2014 Operating Budget
Parking Fund (2130)
Actual Budgeted Estimated Budgeted
2012 2013 2013 2014
Revenues:
Downtown District Parking Revenue
$
507,681
$
519,890
$ 496,730
$
518,300
Entertainment District Parking Revenue
1,020,822
987,800
1,021,700
1,026,400
Investment Earnings
4,619
4,810
2,310
2,700
Other
6,010
1,000
1,100
600
Total Revenues
1,539,132
1,513,500
1,521,840
1,548,000
Expenses:
Downtown District Parking
435,098
494,179
494,179
531,770
Entertainment District Parking
183,699
184,519
184,519
244,996
Entertainment District Parking Facility
235,900
20,000
20,000
100,000
Transfer to Walton Arts Center
289,000
295,222
295,222
250,000
Principal Payment
138,092
140,880
140,880
143,723
Interest Expense
9,141
6,354
6,354
3,511
Parking Lot Improvements
34,314
82,000
82,000
31,000
Transfer to Parking Deck Bond
0
316,338
316,338
300,000
Transfer to Parking Deck Project
0
400,000
400,000
0
Total Expenses
1,325,244
1,939,492
1,939,492
1,605,000
Income / (Loss)
$
213,888
$
(425,992) $
(417,652) $
(57,000)
Total Budget
$
1,939,492
$ 1,939,492
1,325,244
$
$
1,605,000
FUND BALANCE ANALYSIS
Beginning Undesignated Fund Balance
$
55,324
$
407,304
$ 407,304
$
130,532
Income / (Loss)
213,888
(425,992)
(417,652)
(57,000)
Reduction of Interfund Loan Libility
138,092
140,880
140,880
143,723
Ending Undesignated Fund Balance
$
407,304
$
122,192
$ 130,532
$
217,255
46
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
Parking Fund (2130)
Actual
Budgeted
Estimated
Budgeted
2012
2013
2013
2014
Transportation Services Activity:
Off -Street Parking Program (9130):
Personnel Services $
241,050 $
239,647 $
239,647 $
249,872
Materials and Supplies
48,206
46,749
46,749
47,005
Services and Charges
60,328
75,415
75,415
77,030
Motorpool Charges
1,833
1,808
1,808
3,513
Maintenance
29,427
55,950
55,950
54,350
Transfers To Outside Entities
53,323
74,500
74,500
100,000
Capital
25,853
30,110
30,110
31,000
460,020
524,179
524,179
562,770
Entertainment District Parking Program (9131):
Personnel Services
82,867
82,217
82,217
144,699
Materials and Supplies
10,759
12,023
12,023
9,838
Services and Charges
60,443
58,387
58,387
60,100
Motorpool Charges
5,991
6,100
6,100
6,067
Maintenance
23,639
25,792
25,792
24,292
Debt Service
147,233
147,234
147,234
147,234
Transfers To Outside Entities
289,000
295,222
295,222
250,000
Capital
9,392
52,000
52,000
0
Operating Transfers
0
716,338
716,338
300,000
629,324
1,395,313
1,395,313
942,230
Entertainment District Parking Facility Program (9132):
Services and Charges
235,900
20,000
20,000
100,000
235,900
20,000
20,000
100,000
Total Transportation Services Activity: $
1,325,244 $
1,939,492 $
1,939,492 $
1,605,000
Total Fund $
1,325,244 $
1,939,492 $
1,939,492 $
1,605,000
47
Paae Left Blank Intentiona
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
Revenues:
Other
CDBG Program Income
Total Revenues
Expenses:
City of Fayetteville, Arkansas
2014 Operating Budget
Community Development Block Grant Fund (2180)
Actual Budgeted Estimated
2012 2013 2013
597,480 $ 1,280,410 $ 1,280,400 $
9,389 4,816 5,412
100,069 6,298 7,500
706,938 1,291,524 1,293,312
Budgeted
2014
562,000
0
0
562,000
Administration & Planning
98,356
115,546
115,546
72,600
Housing Services
346,199
792,584
790,747
293,800
Redevelopment
67,041
176,918
176,918
54,100
Public Service
58,790
81,230
81,230
61,500
Public Facilities & Improvements
140,132
130,242
130,242
80,000
Total Expenses
710,518
1,296,520
1,294,683
562,000
Income / (Loss)
$
(3,580) $
(4,996) $
(1,371) $
0
Total Budget
$
710,518 $
1,296,520 $
1,294,683 $
562,000
FUND BALANCE ANALYSIS
Beginning Undesignated Fund Balance
$
4,951 $
1,371 $
1,371 $
0
Income / (Loss)
(3,580)
(4,996)
(1,371)
0
Ending Undesignated Fund Balance
$
1,371 $
(3,625) $
0 $
0
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
Community Development Block Grant Fund (2180)
Actual
Budgeted
Estimated
Budgeted
2012
2013
2013
2014
Community Planning & Engineering Activity:
Comm Devel Admin/Planning Program (4930):
Personnel Services $
91,854 $
97,088 $
97,088 $
60,530
Materials and Supplies
1,281
(25)
(25)
3,491
Other Services & Charges
5,221
18,483
18,483
8,579
98,356
115,546
115,546
72,600
Housing Services Program (4940):
Personnel Services
54,942
107,723
105,886
77,605
Materials and Supplies
42,324
8,022
8,022
3,428
Other Services & Charges
245,567
673,112
673,112
209,828
Motorpool Charges
3,366
3,727
3,727
2,939
346,199
792,584
790,747
293,800
Redevelopment Program (4945):
Personnel Services
34,529
118,941
118,941
42,773
Materials and Supplies
13,751
7,948
7,948
1,820
Other Services & Charges
18,761
47,068
47,068
5,264
Motorpool Charges
0
2,961
2,961
4,243
67,041
176,918
176,918
54,100
Public Services Program (4970):
Other Services & Charges
58,790
81,230
81,230
61,500
58,790
81,230
81,230
61,500
Public Facilities/Improve Program (4990):
Other Services & Charges
140,132
130,242
130,242
80,000
140,132
130,242
130,242
80,000
Total Community Planning & Engineering
Activity: $
710,518 $
1,296,520 $
1,294,683 $
562,000
Total Fund $
710,518 $
1,296,520 $
1,294,683 $
562,000
51
Paae Left Blank Intentiona
52
Special State Grants Fund (2230)
The Special State Grants Fund accounts for new grants which represent new grant programs funded by the
State and will be budgeted and accounted for in this fund.
In 2013, a grant was received from the National Endowment of the Arts for a streetscape design project on
School Avenue.
53
Revenues:
Intergovernmental (Grants)
Total Revenues
Expenses:
NEA School Street Grant
Total Expenses
Income / (Loss)
Total Budget
City of Fayetteville, Arkansas
2014 Operating Budget
Special State Grants Fund (2230)
Actual Budgeted
Estimated
Budgeted
2012 2013
2013
2014
$ 0 $ 100,000 $
100,000 $
0
0 100,000
100,000
0
0 100,000
100,000
0
0 100,000
100,000
0
$ 0 $ 0 $
0 $
0
$ 0 $ 100,000 $
100,000 $
0
FUND BALANCE ANALYSIS
Beginning Undesignated Fund Balance $
Income / (Loss)
Ending Undesignated Fund Balance $
0 $
0
0 $
0 $
0
0 $
0 $
0
0 $
54
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
Special State Grants Fund (2230)
Actual Budgeted Estimated Budgeted
2012 2013 2013 2014
Citywide Activity:
NEA School Street Grant Program (8002):
Services and Charges $
Total Citywide Activity: $
Total Fund $
0 $
100,000 $
100,000 $
0
100,000
100,000
0 $
100,000 $
100,000 $
0 $
100,000 $
100,000 $
0
0
0
0
55
Paae Left Blank Intentiona
56
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 were used to develop a green house gas (GHG)
credit inventory for community and municipal operations and to also help reduce municipal GHG emissions
20% below 2006 levels by 2012 and beyond. Another goal was to help reduce community GHG emissions
7% below 1990 Levels.
To achieve the above goals, funds were 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
developed a Community Revolving Loan Fund targeting non-profit organizations to reduce GHG. These
loans will be repaid using energy savings. 3) The City also retrofitted approximately 230 street, pedestrian
and trail lights with LEDs. 4) A solar photovoltaic system was installed at the new Fayetteville District Court
Building to provide visible examples of renewable energy.
57
Revenues:
Energy Block Grant Funding
Investment Earnings
Other
Total Revenues
Expenses:
Energy Block Grant
Total Expenses
Income / (Loss)
Total Budget
City of Fayetteville, Arkansas
2014 Operating Budget
Energy Block Grant Fund (2240)
Actual Budgeted
Estimated
Budgeted
2012 2013
2013
2014
$ 62,825 $ 0 $
6,600 $
0
1,624 0
1,900
0
16,033 0
20,300
0
80,482 0
28,800
0
76,394 6,560
6,560
0
76,394 6,560
6,560
0
$ 4,088 $ (6,560) $
22,240 $
0
$ 76,394 $ 6,560 $
6,560 $
0
FUND BALANCE ANALYSIS
Beginning Undesignated Fund Balance $
13,569 $
17,657 $
17,657 $
39,897
Income / (Loss)
4,088
(6,560)
22,240
0
Ending Undesignated Fund Balance $
17,657 $
11,097 $
39,897 $
39,897
58
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
Energy Block Grant Fund (2240)
Actual Budgeted Estimated Budgeted
2012 2013 2013 2014
Citywide Activity:
Energy Block Grant Program (9240):
Materials and Supplies
Services and Charges
Capital
Total Citywide Activity:
Total Fund
$ 53,444 $ 6,560 $ 6,560 $
22,950 0 0
0 0 0
76,394 6,560 6,560
$ 76,394 $ 6,560 $ 6,560 $
$ 76,394 $ 6,560 $ 6,560 $
0
0
0
0
0
0
W
Paae Left Blank Intentiona
:e
Parks Development Fund (2250)
The Parks Development Fund accounts for the revenue and expenditures of the Parks HMR tax approved by
the voters in 1995. The $2.7 million in planned expenditures for 2014 includes $814,000 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.
The 1 % HMR tax revenue has grown on average 6.26% annually since 2002. 2014 HMR Tax collections are
estimated to be relatively flat compared to 2013 estimates. Total 2014 revenue is projected to be less
compared to estimated 2013 due to greenspace fees not being budgeted.
$3.00
c
0
$2.50
$2.00
$1.50
$1.00
$0.50
$0.00
Parks Development Fund
Hotel -Motel -Restaurant (HMR) Tax Revenue
02 03 04 05 06 07 08 09 10 11 12 13 Est 14 Bud
Year
* Actual collections for the 12 month period were $2,521,145. The amount of $2,732,283 is
due to a one time change in account recognition basis used for the production of the 2012
financial statements. This resulted in the recognition of one extra month's collection of
revenue in 2012.
61
City of Fayetteville, Arkansas
2014 Operating Budget
Parks Development Fund (2250)
Actual Budgeted
2012 2013
Revenues:
Hotel, Motel, and Restaurant Taxes
Intergovernmental
Charges for Services
Greenspace Fees Contribution
Investment Earnings
Other
Total Revenues
Expenses:
Parks Development Program
Parks Development Capital
Parks Development Greenspace Capital
Total Expenses
Income / (Loss)
Total Budget
Estimated Budgeted
2013 2014
$ 2,732,283 $
2,475,000 $
2,641,300 $
2,693,000
0
9,800
9,800
0
11,568
0
0
0
268,501
624,388
624,200
0
30,509
34,000
23,500
23,000
45,364
2,361
8,360
21,000
3,088,225
3,145,549
3,307,160
2,737,000
1,699,436
1,841,825
1,841,825
1,923,000
565,563
4,888,595
4,888,595
814,000
79,841
624,388
624,388
0
2,344,840
7,354,808
7,354,808
2,737,000
$ 743,385 $
(4,209,259) $
(4,047,648) $
0
$ 2,344,840 $
7,354,808 $
7,354,808 $
2,737,000
FUND BALANCE ANALYSIS
Beginning Designated Fund Balance
$ 4,681,934 $
5,425,319 $
5,425,319 $
Income / (Loss)
743,385
(4,209,259)
(4,047,648)
Ending Designated Fund Balance
$ 5,425,319 $
1,216,060 $
1,377,671 $
1,377,671
0
1,377,671
* Actual collections for the 12 month period were $2,521,145. The amount of $2,732,283 is due to a one time
change in account recognition basis used for the production of the 2012 financial statements. This resulted
in the recognition of one extra month's collection of revenue in 2012.
62
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
Parks Development Fund (2250)
Actual Budgeted
2012 2013
Estimated Budgeted
2013 2014
Parks & Recreation Activity:
Parks Development Program (9250):
Personnel Services $
1,247,902 $
1,374,159 $
1,374,159 $
1,41 1,500
Materials and Supplies
60,376
65,312
65,312
64,290
Services and Charges
64,692
65,261
65,261
74,377
Motorpool Charges
219,246
209,342
209,342
244,885
Cost allocation
87,948
87,948
87,948
87,948
Maintenance
19,272
19,803
19,803
20,000
Contingency/Savings
0
20,000
20,000
20,000
1,699,436
1,841,825
1,841,825
1,923,000
Parks Development Capital Program (9255):
Materials and Supplies
1,632
32,562
32,562
0
Services and Charges
404,129
186,684
186,684
0
Maintenance
4,872
33,460
33,460
0
Debt Service
77,866
0
0
0
Capital
77,064
4,635,889
4,635,889
814,000
565,563
4,888,595
4,888,595
814,000
Parks Development Capital Greenspace Program (9256):
Services and Charges
16,251
499,920
499,920
0
Maintenance
5,290
2,566
2,566
0
Capital
58,300
121,902
121,902
0
79,841
624,388
624,388
0
Total Parks & Recreation Activity: $
2,344,840 $
7,354,808 $
7,354,808 $
2,737,000
Total Fund $
2,344,840 $
7,354,808 $
7,354,808 $
2,737,000
63
Paae Left Blank Intentiona
M.
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 from 2007 levels because of the fall in new development due to
economic conditions. Development did increase in 2012 and 2013 but is not expected to continue at those
levels in 2014.
N $2.50
c
0
$2.00
$1.50
$1.00
$0.50
Impact Fee Collections
04 05 06 07 08 09 10 11 12 13 Est 14 Bud
Year
■ Water ■ Wastewater ■ Police ■ Fire
65
Revenues:
Water Impact Fee
Wastewater Impact Fee
Police Impact Fee
Fire Impact Fee
Investment Earnings
Total Revenues
Expenses:
Water Improvements
Wastewater Improvements
Police Improvements
Fire Improvements
Transfer to Water & Sewer
Transfer to Shop
Total Expenses
Income / (Loss)
Total Budget
City of Fayetteville, Arkansas
2014 Operating Budget
Impact Fee Fund (2300)
Actual Budgeted
Estimated
Budgeted
2012 2013
2013
2014
$ 673,622 $ 486,000 $
633,400 $
534,000
421,580 383,000
459,500
376,000
292,268 85,000
133,500
100,500
255,648 73,000
110,000
80,500
28,505 33,000
24,900
22,000
1,671,623 1,060,000
1,361,300
1,1 13,000
0
1,335,912
1,335,912
29,000
0
287,000
287,000
0
122,178
379,968
379,968
102,000
50,445
294,613
294,613
82,000
1,071,686
1,734,875
1,734,875
900,000
50,430
0
0
0
1,294,739
41032,368
4,032,368
1,1 13,000
$ 376,884 $
(2,972,368) $
(2,671,068) $
0
4,032,368 $
$ 1,294,739 $
4,032,368 $
1,113,000
FUND BALANCE ANALYSIS
Beginning Undesignated Fund Balance
$ 5,256,789 $
5,633,673 $
5,633,673 $
2,962,605
Income / (Loss)
376,884
(2,972,368)
(2,671,068)
0
Ending Undesignated Fund Balance
$ 5,633,673 $
2,661,305 $
2,962,605 $
2,962,605
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
Impact Fee Fund (2300)
Actual Budgeted
Estimated
Budgeted
2012 2013
2013
2014
Citywide Activity:
Impact Fee Expense Program (9300):
Materials and Supplies
$ 40,275 $ 450,104 $
450,104 $
0
Capital
132,348 1,847,389
1,847,389
213,000
Operating Transfers
1,122,1 16 1,734,875
1,734,875
900,000
1,294,739 4,032,368
4,032,368
1,113,000
Total Citywide Activity:
$ 1,294,739 $ 4,032,368 $
4,032,368 $
1,1 13,000
Total Fund
$ 1,294,739 $ 4,032,368 $
4,032,368 $
1,113,000
67
Paae Left Blank Intentiona
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.
$700
0
~ $600
$500
$400
$300
$200
$100
M
Drug Law Enforcement Fund
Revenue Sources
02 03 04 05 06 07 08 09 10 11 12 13 Est 14 Bud
Year
Revenues:
Drug Enforcement Grant
Charges for Services
Fines & Forfeitures
Other
Transfer from General
Total Revenues
Expenses:
Drug Enforcement
Total Expenses
Income / (Loss)
Total Budget
City of Fayetteville, Arkansas
2014 Operating Budget
Drug Law Enforcement Fund (2930)
Actual Budgeted
Estimated
Budgeted
2012 2013
2013
2014
$ 297,757 $ 491,363 $
309,200 $
321,200
0 0
2,000
2,000
22,765 13,800
21,100
8,800
3,133 0
200
0
191,037 233,000
233,000
233,000
514,692 738,163
565,500
565,000
476,385 776,006
565,500
565,000
476,385 776,006
565,500
565,000
$ 38,307 $ (37,843) $
0 $
0
$ 476,385 $ 776,006 $
565,500 $
565,000
FUND BALANCE ANALYSIS
Beginning Undesignated Fund Balance
$ 212,767 $
251,074 $
251,074 $
251,074
Income / (Loss)
38,307
(37,843)
0
0
Ending Undesignated Fund Balance
$ 251,074 $
213,231 $
251,074 $
251,074
70
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
Drug Law Enforcement Fund (2930)
Actual Budgeted Estimated Budgeted
2012 2013 2013 2014
Police Activity:
Drug Enforcement Program (2960):
Personnel Services
$ 280,170 $
399,360 $
302,216 $
322,118
Services and Charges
196,215
325,182
228,620
242,882
Capital
0
51,464
34,664
0
476,385
776,006
565,500
565,000
Total Police Activity:
$ 476,385 $
776,006 $
565,500 $
565,000
Total Fund
$ 476,385 $
776,006 $
565,500 $
565,000
71
Paae Left Blank Intentiona
72
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.
73
Revenues:
Property Taxes
Investment Earnings
Total Revenues
Expenses:
Principal Payment
Interest Expense
Professional Services
Paying Agent Fees
Total Expenses
Income / (Loss)
Total Budget
Beginning Designated Fund Balance
Income / (Loss)
Ending Designated Fund Balance
City of Fayetteville, Arkansas
2014 Operating Budget
TIF Bond Fund (3370)
Actual Budgeted Estimated Budgeted
2012 2013 2013 2014
$ 97,275 $ 100,000 $ 123,100 $ 123,000
4 0 10 0
97,279 100,000 123,110 123,000
95,000
58,351
58,351
75,000
51,629
35,499
35,499
41,700
1,000
2,300
2,300
2,300
3,500
3,850
3,850
4,000
151,129
100,000
100,000
123,000
$ (53,850) $
0 $
23,110 $
0
$ 151,129 $
100,000 $
100,000 $
123,000
FUND BALANCE ANALYSIS
$ 153,541 $
(53,850)
$ 99,691 $
99,691 $ 99,691 $ 122,801
0 23,110 0
99,691 $ 122,801 $ 122,801
74
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
TIF Bond Fund (3370)
Actual Budgeted
Estimated
Budgeted
2012 2013
2013
2014
Citywide Activity:
TIF Bonds Expense Program (9370):
Services and Charges
$ 1,000 $ 2,300 $
2,300 $
2,300
Debt Service
150,129 97,700
97,700
120,700
151,129 100,000
100,000
123,000
Total Citywide Activity:
$ 151,129 $ 100,000 $
100,000 $
123,000
Total Fund
$ 151,129 $ 100,000 $
100,000 $
123,000
75
Paae Left Blank Intentiona
76
Parking Deck Bond Fund (3380)
The Parking Deck Project Fund accounts for the bond proceeds issued to construct and equip a new
parking deck facility including liner buildings.
77
City of Fayetteville, Arkansas
2014 Operating Budget
Parking Deck Bond Fund (3380)
Actual
Budgeted
Estimated
Budgeted
2012
2013
2013
2014
Revenues:
Proceeds from Bond Sales
$
230,316
$
0
$
0
$
0
Interest Income
0
0
30
0
Transfer from Off -Street Parking
0
316,338
316,338
300,000
Total Revenues
230,316
316,338
316,368
300,000
Expenses:
Bond Issuance Cost
39,585
0
0
0
Principal Payment
0
130,000
130,000
120,000
Interest Expense
0
186,338
186,338
180,000
Parking Deck Bond Expense
0
0
0
0
Total Expenses
39,585
316,338
316,338
300,000
Income / (Loss)
$
190,731
$
0
$
30
$
0
Total Budget
$
39,585
$
316,338
$
316,338
$
300,000
FUND BALANCE ANALYSIS
Beginning Designated Fund Balance
$
0
$
190,731
$
190,731
$
190,761
Income / (Loss)
190,731
0
30
0
Ending Designated Fund Balance
$
190,731
$
190,731
$
190,761
$
190,761
w
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
Parking Deck Bond Fund (3380)
Actual Budgeted
Estimated
Budgeted
2012 2013
2013
2014
Transportation Services Activity:
Parking Deck Bond Expense Program (9380):
Debt Service $ 39,585 $ 316,338 $
316,338 $
300,000
39,585 316,338
316,338
300,000
Total Transportation Services Activity: $ 39,585 $ 316,338 $
316,338 $
300,000
Total Fund $ 39,585 $ 316,338 $
316,338 $
300,000
79
Paae Left Blank Intentiona
:I
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 streets and to trail system.
$20.00
0
$18.00
$16.00
$14.00
$12.00
$10.00
$8.00
$6.00
$4.00
$2.00
$0.00
Sales Tax Bond
(1.00%) Sales Tax Revenue
03 04 05 06 07 08 09 10 11 12 13 Est 14 Bud
Year
a
City of Fayetteville, Arkansas
2014 Operating Budget
Sales Tax Bond Fund (3440)
Actual Budgeted
2012 2013
Estimated Budgeted
2013 2014
Revenues:
Sales Tax - City
$
17,558,078
$
17,870,300
$
18,228,000
$
18,592,000
Investment Earnings
783
700
660
0
Transfer from Sales Tax Construction
12,832
0
0
0
Total Revenues
17,571,693
17,871,000
18,228,660
18,592,000
Expenses:
Principal Payment
13,100,657
13,881,125
13,881,125
15,223,651
Interest Expense
4,1 19,716
3,972,175
3,972,175
3,354,449
Professional Services
4,000
4,900
4,900
700
Paying Agent Fees
12,750
12,800
12,800
13,200
Total Expenses
17,237,123
17,871,000
17,871,000
18,592,000
Income / (Loss)
$
334,570
$
0
$
357,660
$
0
Total Budget
$
17,237,123
$
17,871,000
$
17,871,000
$
18,592,000
FUND BALANCE ANALYSIS
Beginning Undesignated Fund Balance
$
3,709,620
$
4,044,190
$
4,044,190
$
4,401,850
Income / (Loss)
334,570
0
357,660
0
Ending Undesignated Fund Balance
$
4,044,190
$
4,044,190
$
4,401,850
$
4,401,850
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
Sales Tax Bond Fund (3440)
Actual Budgeted
2012 2013
Estimated Budgeted
2013 2014
Citywide Activity:
Sewer Bonds - Expense Program (9440):
Services and Charges
$ 4,000 $
4,900 $
4,900 $
700
Debt Service
17,233,123
17,866,100
17,866,100
18,591,300
17,237,123
17,871,000
17,871,000
18,592,000
Total Citywide Activity:
$ 17,237,123 $
17,871,000 $
17,871,000 $
18,592,000
Total Fund
$ 17,237,123 $
17,871,000 $
17,871,000 $
18,592,000
Paae Left Blank Intentiona
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.
V) $5.00
C
0
$4.50
$4.00
$3.50
$3.00
$2.50
$2.00
$1.50
$1.00
$0.50
$0.00
Replacement & Disaster Recovery Fund
Ending Fund Balance
03 04 05 06 07 08 09 10 11 12 13 Est 14 Bud
Year
City of Fayetteville, Arkansas
2014 Operating Budget
Replacement & Disaster Recovery Fund (4270)
Actual
Budgeted
Estimated
Budgeted
2012
2013
2013
2014
Revenues:
Intergovernmental (Grants)
$ 55,569 $
313,206 $
313,200
$
0
Federal Grants - Capital
225,044
0
0
0
Replacement Copier Revenue
35,056
40,000
40,000
40,000
Investment Earnings
28,543
31,000
19,600
17,000
Other
299
0
670
0
Total Revenues
344,511
384,206
373,470
57,000
Expenses:
Audit Expense
1,750
2,000
2,000
2,000
FEMA Disaster Projects
0
270,345
270,345
0
Professional Services
0
6,210
6,210
0
Fixed Assets
62,666
117,769
117,769
40,000
Vehicles & Equipment
0
9,885
9,885
0
Transfer to Street
37,054
42,861
42,861
0
Transfer to Water & Sewer
126,000
0
0
0
Transfer to Sales Tax Capital
139,378
0
0
0
Transfer to Shop
6,000
0
0
0
Total Expenses
372,848
449,070
449,070
42,000
Income / (Loss)
$ (28,337) $
(64,864) $
(75,600) $
15,000
Total Budget
$ 372,848 $
449,070
$
449,070 $
42,000
FUND BALANCE ANALYSIS
Beginning Undesignated Fund Balance $ 3,450,206 $
3,421,869 $
3,421,869
$
3,346,269
Income / (Loss)
(28,337)
(64,864)
(75,600)
15,000
Ending Undesignated Fund Balance
$ 3,421,869 $
3,357,005 $
3,346,269
$
3,361,269
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
Replacement & Disaster Recovery Fund (4270)
Actual
Budgeted
Estimated
Budgeted
2012
2013
2013
2014
Citywide Activity:
Replacement Fund Expense Program (9270):
Services and Charges $
1,750 $
8,210 $
8,210 $
2,000
Capital
62,666
127,654
127,654
40,000
Operating Transfers
6,000
0
0
0
70,416
135,864
135,864
42,000
FEMA Disaster Projects Program (9280):
Materials and Supplies
0
952
952
0
Services and Charges
0
269,393
269,393
0
Operating Transfers
302,432
42,861
42,861
0
302,432
313,206
313,206
0
Total Citywide Activity: $
372,848 $
449,070 $
449,070 $
42,000
Total Fund $
372,848 $
449,070 $
449,070 $
42,000
Paae Left Blank Intentiona
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 $7,523,000 in
planned expenditures for 2014 includes $7,515,200 in capital improvements.
The capital portion of City Sales Tax for 2013 is expected to be $268,023 over 2012 collections. A 2% increase
over 2013 estimated is forecasted for 2014.
0 $20.00
rz
0
2 $18.00
$16.00
$14.00
$12.00
$10.00
$8.00
$6.00
$4.00
$2.00
$0.00
1 7 City Sales Tax
02 03 04 05 06 07 08 09 10 11 12 13 Est 14 Bud
Year
Revenues:
Property Taxes
Sales Tax - City
Intergovernmental (Grants)
Charges for Services
Sidewalk Fees
Investment Earnings
Other
Transfer from Replacement
Total Revenues
Expenses:
City of Fayetteville, Arkansas
2014 Operating Budget
Sales Tax Capital Improvements Fund (4470)
Actual Budgeted
Estimated
Budgeted
2012 2013
2013
2014
$ 16 $ 0 $
0 $
0
7,017,977 7,143,000
7,286,000
7,432,000
701,373 11,671,444
11,750,100
0
179,177 1,101,1 16
1,101,100
62,000
8,937 0
2,520
0
48,872 60,000
28,300
14,000
103,076 86,329
169,200
15,000
139,378 0
0
0
8,198,806 20,061,889
20,337,220
7,523,000
Audit Expense
Sales Tax Capital Improvements
Transfer to Shop
Total Expenses
Income / (Loss)
Total Budget
Beginning Undesignated Fund Balance
Income / (Loss)
Ending Undesignated Fund Balance
7,300
8,000
8,000
7,800
9,242,257
27,308,190
27,308,190
7,515,200
45,426
7,004
7,004
0
9,294,983
27,323,194
27,323,194
7,523,000
$ (1,096,177) $
(7,261,305) $
(6,985,974) $
0
$ 9,294,983 $
27,323,194 $
27,323,194 $
7,523,000
FUND BALANCE ANALYSIS
$ 8,887,393 $ 7,791,216 $ 7,791,216 $
(1,096,177) (7,261,305) (6,985,974)
$ 7,791,216 $ 529,911 $ 805,242 $
805,242
0
805,242
4 1
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
Sales Tax Capital Improvements Fund (4470)
Actual
Budgeted
Estimated
Budgeted
2012
2013
2013
2014
Citywide Activity:
Cap Improv Const Fund Exp Program (9470):
Materials and Supplies
$ 635,894 $
1,205,480 $
1,205,480 $
582,000
Other Services & Charges
1,406,178
3,306,812
3,306,812
338,800
Cost allocation
1,079,196
908,151
908,151
0
Maintenance
1,872,138
2,797,672
2,797,672
2,632,000
Other Transfers to Outside Entities
359,500
405,000
405,000
414,000
Capital
3,896,651
18,629,075
18,629,075
3,556,200
Miscellaneous
0
64,000
64,000
0
Operating Transfers
45,426
7,004
7,004
0
9,294,983
27,323,194
27,323,194
7,523,000
Total Citywide Activity:
$ 9,294,983 $
27,323,194 $
27,323,194 $
7,523,000
Total Fund
$ 9,294,983 $
27,323,194 $
27,323,194 $
7,523,000
461
City of Fayetteville, Arkansas
Sales Tax Capital Improvements Fund (4470)
Capital Budget Project Listing
Budgeted
Project Category Project Title 2014
Bridge & Drainage Improvements Other Drainage Improvements $ 200,000
Stormwater Quality Mgt/Nutrient Reduction 160,000
Fire Improvements Fire Apparatus Purchases 426,000
Fire Facility Maintenance 125,000
Fire Information Technology Updates 139,000
690.000
Information Technology Improvements Access Fayetteville Technical Improvements
100,000
Document Management
20,000
Geographic Information System (GIS)
70,000
Local Area Network (LAN) Upgrade
150,000
Microcomputer / Printer Replacements
90,000
Project Management Services (1)
150,000
Storage Area Network (SAN)
40,000
s►I9111TIT61
Library Improvements Library Computer Replacements 31,000
Library Materials Purchases 383,000
414.000
Other Capital Improvements Accounting Image Scanner & Check Scanner
5,000
Animal Services Improvements (2)
60,200
Audit Expense (3)
7,800
Building Improvements
120,000
City Clerk Document Management Equip.
22,000
City Council iPads
7,000
City Hall Audio -Visual Renovation
100,000
Location Production System
65,000
Telecommunications Systems Upgrades
5,000
Television Center digital Conversion
75,000
Television Center Equipment
50,000
517,000
City of Fayetteville, Arkansas
Sales Tax Capital Improvements Fund (4470)
Capital Budget Project Listing
Budgeted
Project Category Project Title 2014
Parks & Recreation Improvements Senior Center Parking Lot & Drainage 58,000
Forestry, Safety & ADA Compliance 31,000
Lights of the Ozarks 23,000
Native Grasses Program 10,000
Tree Escrow 62,000
iDMI111K
Police Improvements Police Technology Improvements
70,000
Police Unmarked Vehicles
72,000
Police Building Improvements
25,000
Police Specialized Equipment
64,000
Police Network/Server Replacements
30,000
Police Records Management System (4)
474,000
Police Bulletproof Vests
11,000
Police K-9 Replacement
10,000
Police Equipment Replacement
20,000
776,000
Street Improvements Street/ROW/Intersection Cost Shares
100,000
100,000
Trail Improvements Trail Development (5)
1,500,000
1,500,000
Transportation Improvements In -House Pavement Improvements (5)
1,692,000
In -House Sidewalk Improvements
520,000
Traffic Signal Improvements
150,000
2,362,000
$ 7,523,000
* Items added or changed from the Five Year Capital Improvements Plan approved in 2012.
(1) Project Management Services was substituted for Exchange/Office Upgrade project.
(2) Animal Services Improvements was a City Council requested project.
(3) Audit expense was increased by $800 for 2014.
(4) Police Records Management System was added from the unfunded list.
(5) Transferred $141,000 from Trail Improvements to In -House Pavement Improvements.
Paae Left Blank Intentiona
94
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. In 2013, remaining funds from this project were transferred to the Water
& Sewer Fund.
Revenues:
Investment Earnings
Other
Total Revenues
Expenses:
City of Fayetteville, Arkansas
2014 Operating Budget
Wastewater System Improvements Project Fund (4480)
Actual Budgeted Estimated Budgeted
2012 2013 2013 2014
$ 8,835 $ 0 $ (1,600) $ 0
79,016 0 0 0
Professional Services
Wastewater System Improvements Project
Transfer to Water & Sewer
Total Expenses
Income / (Loss)
Total Budget
87,851
0
(1,600)
0
19,840
0
0
0
22,741
0
0
0
0
1,520,000
1,515,324
0
42,581
1,520,000
1,515,324
0
$ 45,270 $
(1,520,000) $
(1,516,924) $
0
$ 42,581 $
1,520,000 $
1,515,324 $
0
FUND BALANCE ANALYSIS
Beginning Undesignated Fund Balance $ 1,471,654 $ 1,516,924 $ 1,516,924 $ 0
Income / (Loss) 45,270 (1,520,000) (1,516,924) 0
Ending Undesignated Fund Balance $ 1,516,924 $ (3,076) $ 0 $ 0
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
Wastewater System Improvements Project Fund (4480)
Actual Budgeted Estimated Budgeted
2012 2013 2013 2014
Citywide Activity:
Wastewater System Improvements Project Program (9480):
Services and Charges
$ 19,840 $
0 $
0 $
Capital
22,741
0
0
Operating Transfers
0
1,520,000
1,515,324
42,581
1,520,000
1,515,324
Total Citywide Activity:
$ 42,581 $
1,520,000 $
1,515,324 $
Total Fund
$ 42,581 $
1,520,000 $
1,515,324 $
0
0
0
0
0
0
Paae Left Blank Intentiona
.;
Sales Tax Construction Bond Fund (4520)
The Sales Tax Construction Bond Fund accounts for the remaining bond proceeds for improvements to
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 2014.
Revenues:
Investment Earnings
Other
Total Revenues
Expenses:
City of Fayetteville, Arkansas
2014 Operating Budget
Sales Tax Construction Bond Fund (4520)
Actual Budgeted Estimated
2012 2013 2013
$ 1,180 $ 1,200 $ 560 $
9,984 5,800 0
11,164 7,000 560
Audit Expense
6,200
11,500
11,500
2006A Sales Tax Construction Expense
918,356
394,585
394,585
2007A Sales Tax Construction Expense
1,334
0
0
Street Sales Tax Construction (2009)
4,487,831
3,848,708
3,848,708
Trails Sales Tax Construction (2009)
433,321
4,296
4,296
Transfer to Sales Tax Bond
12,832
0
0
Total Expenses
5,859,874
41259,089
4,259,089
Income / (Loss)
$ (5,848,710) $
(4,252,089) $
(4,258,529) $
Total Budget
$ 5,859,874 $
4,259,089 $
4,259,089 $
FUND BALANCE ANALYSIS
Budgeted
2014
600
6,400
7,000
7,000
0
0
0
0
0
7,000
Beginning Undesignated Fund Balance
$ 11,795,011 $
5,946,301 $
5,946,301 $
1,687,772
Income / (Loss)
(5,848,710)
(4,252,089)
(4,258,529)
0
Ending Undesignated Fund Balance
$ 5,946,301 $
1,694,212 $
1,687,772 $
1,687,772
100
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
Sales Tax Construction Bond Fund (4520)
Actual Budgeted Estimated Budgeted
2012 2013 2013 2014
Citywide Activity:
2006A Sales Tax Construction Expense Program (9520):
Services and Charges
$ 300,287 $
324,743 $
324,743 $
7,000
Capital
620,069
76,842
76,842
0
Operating Transfers
12,767
0
0
0
933,123
401,585
401,585
7,000
2007A Sales Tax Construction Expense Program (9530):
Capital
1,334
0
0
0
Operating Transfers
65
0
0
0
1,399
0
0
0
Street Sales Tax 2009 Program (9540):
Services and Charges
25,522
569,877
569,877
0
Capital
4,462,309
3,283,331
3,283,331
0
4,487,831
3,853,208
3,853,208
0
Trails Sales Tax 2009 Program (9550):
Services and Charges
Capital
Total Citywide Activity:
Total Fund
34,689 0 0
402,832 4,296 4,296
437,521 4,296 4,296
$ 5,859,874 $ 4,259,089 $ 4,259,089 $
$ 5,859,874 $ 4,259,089 $ 4,259,089 $
0
7,000
7,000
101
Paae Left Blank Intentiona
102
Parking Deck Project Fund (4560)
The Parking Deck Project Fund accounts for the bond proceeds issued to construct and equip a new
parking deck facility with liner buildings within the City's entertainment district.
103
Revenues:
Transfer from Off -Street Parking
Investment Earnings
Proceeds from Bond Sales
Total Revenues
Expenses:
Professional Services
Bond Issuance Cost
Building Costs
Total Expenses
Income / (Loss)
Total Budget
City of Fayetteville, Arkansas
2014 Operating Budget
Parking Deck Project Fund (4560)
Actual Budgeted
Estimated
Budgeted
2012 2013
2013
2014
$ 0 $ 400,000 $
400,000 $
0
0 0
1,580
2,000
5,989,684 0
0
0
5,989,684 400,000
401,580
2,000
0 695,000
695,000
2,000
131,852 0
0
0
0 5,505,000
5,505,000
0
131,852 6,200,000
6,200,000
2,000
$ 5,857,832 $ (5,800,000) $
(5,798,420) $
0
$ 131,852 $ 6,200,000 $
6,200,000 $
2,000
Beginning Designated Fund Balance
Income / (Loss)
Ending Designated Fund Balance
FUND BALANCE ANALYSIS
$ 0 $ 5,857,832 $ 5,857,832 $
5,857,832 (5,800,000) (5,798,420)
$ 5,857,832 $ 57,832 $ 59,412 $
59,412
0
59,412
104
Citywide Activity:
Services and Charges
Debt Service
Capital
Total Fund
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
Parking Deck Project Fund (4560)
Actual Budgeted
2012 2013
0 $
131,852
0
695,000 $
0
5,505,000
Estimated Budgeted
2013 2014
695,000 $ 2,000
0 0
5,505,000 0
2,000
105
Paae Left Blank Intentiona
W.
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 2014 Budget is predicated on a break even basis.
Water & Sewer Fund Revenues
For 2014, the Water & Sewer Fund is projected to have an operating gain of $5,962,000 before capital
expenditures and depreciation expense. 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 and
2012 usage was above projections due to drought conditions during the summer months. Fiscal 2014 usage
projections are expected to be about the same as 2013. However, a 3% rate increase effective January
2014 will result in increased revenue for the year which will keep pace with increased operating expenses.
Sewer Service Charges
$16, 383,000
48.3%
Interest Income
$78,000
0.2%
Other Non -Operating
$346,000
1.0%
Sources of Funds for 2014
$34,043,000
Transfers In
$900,000
2.6 %
Water Sales
$15,233,000
44.7%
Other
$1,103,000
3.2%
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 2014 shows a increase over
estimated 2013 revenue due a rate increase effective January 1, 2014.
V) $18.00
c
0
$16.00
$14.00
$12.00
$10.00
$8.00
$6.00
$4.00
$2.00
$0.00
02 03 04 05 06 07 08 09 10 11 12 13 Est 14 Bud
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 2014 is projected to
be approximately $320,000 over estimated 2013.
$18.00
c
0
$16.00
$14.00
$12.00
$10.00
$8.00
$6.00
$4.00
$2.00
$0.00
02 03 04 05 06 07 08 09 10 11 12 13 Est 14 Bud
Year
Water & Sewer Fund Expenses
The wastewater treatment plant operations budgeted for 2014 represents the largest expenditure in the fund
at $8.5 million. This represents 25.0% of the total operating expenses. The water purchases are budgeted at
$6.6 million, which represents 19.4% of total operating expenditures. Water purchase rates increased two
cents per 1,000 gallons in October 2013 and will increase the same rate in October 2014.
Use of Funds for 2014
$34,043,000
Capital Expenditures Utilities Director
$5,332,000 $188,249
15.7%_ 0.6%,
Principal Payment
$1,530,000
4.5 %
Interest Expense
$334,666
1.0%
Meter Operations.
$1,593,801
4.7 %
Billing & Collections
$1,353,656
4.0 %
V) $7.00
c
0
2 $6.00
$5.00
$4.00
$3.00
$2.00
$1.00
$0.00
Wastewater Treatment
Plant
$8,537,994
25.0%
Utilities Project
Management
$322,963
0.9 %
Water Purchases
02 03 04 05 06 07 08 09 10 11
Year
Water Purchased
$6,600,000
19.4 %
Operations &
Administration
$3,979,442
11.7%
/ Water Transmission and
Distribution
$2,192,267
6.4 %
Sewer Main Maintenance
$2,077,962
6.1%
10.00
9.00
8.00
7.00
6.00
v,
c
5.00
4.00
3.00
2.00
1.00
0.00
12 13 Est 14 Bud
109
City of Fayetteville, Arkansas
2014 Operating Budget
Water & Sewer Fund (5400)
Actual
Budgeted
Estimated
Budgeted
2012
2013
2013
2014
Revenues:
Water Sales
$
16,763,707
$ 14,913,000 $
14,932,600 $
15,233,000
Sewer Service Charges
16,441,001
16,254,000
16,063,000
16,383,000
Other
1,113,806
970,000
1,102,300
1,103,000
Interest Income
1 1 1,515
10,000
84,600
78,000
Other Non -Operating
452,191
353,000
378,800
346,000
Total Revenues
34,882,220
32,500,000
32,561,300
33,143,000
Expenses:
Utilities Director
163,916
177,640
177,640
188,249
Utilities Project Management
269,646
315,578
315,578
322,963
Water Purchased
6,599,336
6,600,000
6,600,000
6,600,000
Operations & Administration
3,509,736
3,683,235
3,683,235
3,979,442
Water Transmission and Distribution
2,020,757
2,240,929
2,240,929
2,192,267
Sewer Main Maintenance
1,765,572
2,004,356
2,004,356
2,077,962
Wastewater Treatment Plant
7,466,110
8,500,423
8,500,423
8,537,994
Billing & Collections
944,938
1,317,235
1,317,235
1,353,656
Meter Operations
1,355,022
1,830,023
1,830,023
1,593,801
Interest Expense
429,415
402,874
402,874
334,666
Total Expenses
24,524,448
27,072,293
27,072,293
27,181,000
Budget Gain / (Loss) Before Capital
$
10,357,772
$ 5,427,707 $
5,489,007 $
5,962,000
Non -Operating Revenues / (Expenses):
Intergovernmental (Grants)
3,381,330
335,672
335,700
0
Gain/Loss Sale of Assets
24,222
0
0
0
Transfer from Replacement
126,000
0
0
0
Transfer from Impact Fee Fund
1,071,686
1,630,984
1,631,000
900,000
Transfer from WWT Improvements
0
1,520,000
1,515,300
0
Principal Payment
(1,515,000)
(1,505,000)
(1,505,000)
(1,530,000)
Capital Expenditures
(7,800,472)
(17,994,773)
(17,994,773)
(5,332,000)
Transfer to Shop
(342,761)
(83)
(83)
0
Total Capital Revenues / (Expenses)
(5,054,995)
(16,013,200)
(16,017,856)
(5,962,000)
Budget Gain / (Loss)
$
5,302,777
$ (10,585,493) $
(10,528,849) $
0
Total Budget
$
34,182,681
$ 46,572,149 $
46,572,149 $
34,043,000
110
City of Fayetteville, Arkansas
2014 Operating Budget
Water & Sewer Fund (5400)
Actual Budgeted Estimated Budgeted
2012 2013 2013 2014
ESTIMATED CHANGE IN NET ASSETS
Beginning Total Net Assets
$
311,742,969
$ 322,138,361
$ 322,138,361
$
319,985,136
Budget Gain / (Loss)
5,302,777
(10,585,493)
(10,528,849)
0
Plus: Gain Capital Expenditures
7,800,472
17,994,773
17,994,773
5,332,000
Plus: Capital Contribution
6,052,997
0
0
0
Plus: Bond Principal Payment
1,515,000
1,505,000
1,505,000
1,530,000
Less: Depreciation Expense
(10,275,854)
(11,124,149)
(11,124,149)
(11,304,142)
Ending Total Net Assets
$
322,138,361
$ 319,928,492
$ 319,985,136
$
315,542,994
NET ASSET ANALYSIS
Net Investment in Capital Assets
$
303,432,672
$ 311,808,296
$ 311,808,296
$
307,366,154
Restricted for Prepaids/Debt Service
2,409,426
2,409,426
2,409,426
2,409,426
Unrestricted
16,296,263
5,710,770
5,767,414
5,767,414
Ending Total Net Assets
$
322,138,361
$ 319,928,492
$ 319,985,136
$
315,542,994
111
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
Water & Sewer Fund (5400)
Actual Budgeted
2012 2013
Finance & Internal Services Activity:
Billing and Collections Program (1810):
Personnel Services
Materials and Supplies
Services and Charges
Cost allocation
Maintenance
Total Finance & Internal Services Activity $
Business -Type Activity:
Water & Wastewater Direct Program (1800):
Personnel Services $
Materials and Supplies
Services and Charges
Cost allocation
Meter Operations Program (1820):
Personnel Services
Materials and Supplies
Services and Charges
Motorpool Charges
Cost allocation
Maintenance
Meter Maintenance Program (1830):
Personnel Services
Materials and Supplies
Services and Charges
Motorpool Charges
Cost allocation
Maintenance
Meter -Capital Expenditure Program (1840):
Materials and Supplies
Services and Charges
Maintenance
Capital
Operating Transfers
Estimated Budgeted
2013 2014
765,311 $
853,848 $
853,848 $
868,745
42,164
69,950
69,950
75,000
221,295
469,937
469,937
486,411
(89,700)
(89,700)
(89,700)
(89,700)
5,868
13,200
13,200
13,200
944,938
1,317,235
1,317,235
1,353,656
1,317,235 $
1,353,656
944,938 $
1,317,235 $
133,584 $
140,484 $
140,484 $
145,329
644
3,800
3,800
3,900
3,612
7,280
7,280
12,944
26,076
26,076
26,076
26,076
163,916
17 7, 640
17 7, 640
188,249
758,337
844,263
844,263
880,969
55,781
68,369
68,369
66,869
10,652
17,307
17,307
19,017
56,303
64,925
64,925
73,110
78,528
78,528
78,528
78,528
1,856
4,931
4,931
3,795
961,457
1,078,323
1,078,323
1,122,288
316,221
373,292
373,292
379,921
12,048
35,259
35,259
37,259
6,136
12,725
12,725
10,570
16,490
16,575
16,575
18,275
24,888
24,888
24,888
24,888
0
600
600
600
375,783
463,339
463,339
471,513
7,860
148,029
148,029
0
9,922
140,078
140,078
0
0
254
254
0
453,039
445,855
445,855
601,000
66,200
0
0
0
537,021
734,216
734,216
601,000
112
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
Water & Sewer Fund (5400)
Actual
Budgeted
Estimated
Budgeted
2012
2013
2013
2014
Water Purchased Program (3800):
Services and Charges
6,599,336
6,600,000
6,600,000
6,600,000
6,599,336
6,600,000
6,600,000
6,600,000
Water/Sewer Maint Admin Program (4000):
Personnel Services
694,676
822,118
822,118
1,035,103
Materials and Supplies
152,549
149,171
149,171
143,161
Services and Charges
1,684,914
1,718,022
1,718,022
1,816,614
Motorpool Charges
21,380
25,490
25,490
16,130
Cost allocation
883,152
883,152
883,152
883,152
Maintenance
73,065
85,282
85,282
85,282
Debt Service
8,927
21,000
21,000
21,000
Capital
15,699
56,491
56,491
0
3,534,362
3,760,726
3,760,726
4,000,442
Utilities Proj Management Program (4020):
Personnel Services
251,654
264,978
264,978
271,915
Materials and Supplies
7,432
10,608
10,608
10,608
Services and Charges
2,182
20,045
20,045
20,573
Motorpool Charges
6,965
6,947
6,947
6,867
Maintenance
1,413
13,000
13,000
13,000
269,646
315,578
315,578
322,963
Water Distribution Program (4310):
Personnel Services
676,313
853,975
853,975
829,331
Materials and Supplies
707,770
651,994
651,994
658,559
Services and Charges
157,081
152,665
152,665
112,665
Motorpool Charges
224,896
314,891
314,891
309,225
Cost allocation
74,688
74,688
74,688
74,688
Maintenance
2,249
4,900
4,900
3,000
1,842,997
2,053,1 13
2,053,1 13
1,987,468
Water Storage/Pump Maint Program (4330):
Personnel Services
129,645
139,777
139,777
143,570
Materials and Supplies
36,973
36,443
36,443
40,743
Motorpool Charges
0
0
0
8,890
Cost allocation
9,696
9,696
9,696
9,696
Maintenance
1,446
1,900
1,900
1,900
177,760
187,816
187,816
204,799
113
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
Water & Sewer Fund (5400)
Actual Budgeted Estimated Budgeted
2012 2013 2013 2014
Sewer Main Maintenance Program (4410):
Personnel Services
Materials and Supplies
Services and Charges
Motorpool Charges
Cost allocation
Maintenance
WWTP Admin & SCADA Program (5100):
Materials and Supplies
Services and Charges
Maintenance
WWTP Eastside Operations Program (51 10):
Materials and Supplies
Services and Charges
Motorpool Charges
Cost allocation
Maintenance
WWTP West Side Operations Program (5120):
Materials and Supplies
Services and Charges
Motorpool Charges
Cost allocation
Maintenance
WWTP Lab & IPP Program (5130):
Services and Charges
939,318
1,078,682
1,078,682
1,087,329
328,982
344,692
344,692
346,192
109,507
98,104
98,104
131,954
306,461
395,546
395,546
425,155
77,832
77,832
77,832
77,832
3,472
9,500
9,500
9,500
1,765,572
2,004,356
2,004,356
2,077,962
0
1,073
1,073
1,073
1,041,389
1,623,727
1,623,727
1,697,503
585
842
842
885
1,041,974
1,625,642
1,625,642
1,699,461
70,787
1 1 1,101
1 1 1,101
1 1 1,101
3,295,708
3,518,130
3,518,130
3,707,598
184,408
252,543
252,543
253,163
47,820
47,820
47,820
47,820
11,263
8,153
8,153
8,153
3,609,986
3,937,747
3,937,747
4,127,835
42,234
99,655
99,655
99,655
1,416,994
1,433,821
1,433,821
1,260,516
54,726
63,597
63,597
72,958
47,544
47,544
47,544
47,544
358
3,549
3,549
3,549
1,561,856
1,648,166
1,648,166
1,484,222
480,653 472,011 472,011 465,334
480,653
472,011
472,011
465,334
WWTP Lift Station Maint Program (5140):
Materials and Supplies
15,039
39,969
39,969
39,969
Services and Charges
711,019
705,617
705,617
721,173
Motorpool Charges
7,083
5,357
5,357
0
733,141
750,943
750,943
761,142
114
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
Water & Sewer Fund (5400)
Actual
Budgeted
Estimated
Budgeted
2012
2013
2013
2014
Capital Water Mains Program (5600):
Services and Charges
304,459
636,935
636,935
0
Capital
2,582,289
5,808,421
5,808,421
2,325,000
2,886,748
6,445,356
6,445,356
2,325,000
Water & Sewer Connections Program (5620):
Personnel Services
137,857
175,502
175,502
178,206
Materials and Supplies
87,601
87,014
87,014
90,114
Services and Charges
15,950
38,000
38,000
35,000
Motorpool Charges
21,665
30,496
30,496
70,192
Cost allocation
13,488
13,488
13,488
13,488
Maintenance
0
100
100
0
276,561
344,600
344,600
387,000
Water Capital 2009 Bonds Program (5640):
Services and Charges
54,772
27,405
27,405
0
Capital
1,432,304
204,927
204,927
0
1,487,076
232,332
232,332
0
Sewer Mains Construction Program (5700):
Services and Charges
443,911
986,350
986,350
0
Capital
1,035,720
5,120,530
5,120,530
1,450,000
1,479,631
6,106,880
6,106,880
1,450,000
Sewer Capital 2009 Bonds Program (5740):
Capital
836,374
89,345
89,345
0
836,374
89,345
89,345
0
WWTP East - Capital Program (5800):
Materials and Supplies
0
6,300
6,300
0
Services and Charges
38,500
1,000
1,000
0
Maintenance
0
58,614
58,614
0
Capital
365,344
4,273,914
4,273,914
569,000
Operating Transfers
276,561
83
83
0
680,405
4,339,911
4,339,911
569,000
Water And Sewer Bonds Program (6800):
Debt Service
1,935,488
1,886,874
1,886,874
1,843,666
1,935,488
1,886,874
1,886,874
1,843,666
Total Business -Type Activity $
33,237,743 $
45,254,914 $
45,254,914 $
32,689,344
Total Fund $
34,182,681 $
46,572,149 $
46,572,149 $
34,043,000
115
Paae Left Blank Intentiona
116
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 $1,1151,000. However, there are more than sufficient reserves to accommodate the expenditures.
Solid Waste Fund Revenues
For 2014, the Solid Waste Fund sources of funds are budgeted at $10,960,000. Solid Waste fees make up the
largest source of revenue (71.0%).
Recycling Revenues
Recycling revenue includes the sale of materials collected at curbside and at the recycling centers. The
estimated revenue for that program is $566,350 for 2014. Also, a portion of the solid waste fees are
attributable to recycling activity. That portion is estimated to be approximately $1,487,000 for 2014.
Solid Waste Fees
$7,784,160
71.0%
Sources of Funds for 2014
$10,960,000
Recycling Revenue
$566,350
5.7%
Commercial Drop Box
$816,500
7.4%
Transfer Station
$399,600
3.6%
)ther
1,490
).3 %
icome
>I/U,�uu T-,---,---
1.6% 10.5% $40,400
0.4%
117
Solid Waste Fees: The 2013 revenue estimates are approximately $247,000 over 2012 actual collections. The
2014 revenues are projected to be slightly down compared to over 2013 estimates .
N $9.00
c
0
$8.00
$7.00
$6.00
$5.00
$4.00
$3.00
$2.00
$1.00
$0.00
02 03 04 05 06 07 08 09 10 11 12 13 Est 14 Bud
Year
Solid Waste Fund Expenses
Expenses for the Solid Waste Fund are budgeted at $10,960,000 for 2014. The commercial collections
program and related activity make up the largest segment of the budget.
Recycling
$1,946,184
17.8%
Transfer Station
$1,116,011
10.2 %
Use of Funds for 2014
$10,960,000
Capital
$200,000
Composting 1.8%
$619,344
5.7%
Commercial Drop Box
Collections
$586,802
5.4 %
Operations &
Administration
,$1,921,344
17.4%
Residential Collections
$2,014,972
18.4 %
Commercial Collections
$2,555,343
23.3%
118
City of Fayetteville, Arkansas
2014 Operating Budget
Solid Waste Fund (5500)
Actual Budgeted
2012 2013
Revenues:
Franchise Fees
Solid Waste Fees
Recycling Revenue
Commercial Drop Box
Transfer Station
Other
Interest Income
Total Revenues
Expenses:
Operations & Administration
Commercial Collections
Residential Collections
Commercial Drop Box Collections
Transfer Station
Recycling
Composting
Solid Waste Projects
Total Expenses
Budget Gain / (Loss) Before Capital
Non -Operating Revenues / (Expenses):
Intergovernmental (Grants)
Capital Expenditures
Total Capital Revenues / (Expenses)
Budget Gain / (Loss)
Total Budget
Estimated Budgeted
2013 2014
$ 174,545 $
165,500 $
169,900 $
170,500
7,793,783
7,813,500
7,900,660
7,784,160
575,150
532,100
560,370
566,350
641,758
569,400
788,320
816,500
379,322
332,800
399,600
399,600
21,574
21,500
30,040
31,490
53,704
62,200
37,800
40,400
9,639,836
9,497,000
9,886,690
9,809,000
1,540,943
1,777,953
1,777,953
1,921,344
2,152,286
2,442,1 14
2,442,1 14
2,555,343
1,588,648
1,961,859
1,961,859
2,014,972
515,963
625,235
625,235
586,802
989,706
874,088
874,088
1,1 16,011
1,475,493
1,895,972
1,895,972
1,946,184
591,186
605,561
605,561
619,344
1,644
330,267
330,267
0
8,855,869
10,513,049
10,513,049
10,760,000
$ 783,967 $
(1,016,049) $
(626,359) $
(951,000)
5,285
99,215
99,200
0
(951,944)
(3,296,589)
(3,296,589)
(200,000)
(946,659)
(3,197,374)
(3,197,389)
(200,000)
$ (162,692) $
(4,213,423) $
(3,823,748) $
(1,151,000)
$ 9,807,813 $
13,809,638 $
10,960,000
13,809,638 $
119
Beginning Total Net Assets
Budget Gain / (Loss)
Plus: Gain Capital Expenditures
Less: Depreciation Expense
Ending Total Net Assets
City of Fayetteville, Arkansas
2014 Operating Budget
Solid Waste Fund (5500)
Actual Budgeted Estimated Budgeted
2012 2013 2013 2014
ESTIMATED CHANGE IN NET ASSETS
$ 11,864,252 $
12,353,482 $
12,353,482 $
1 1,326,1 13
(162,692)
(4,213,423)
(3,823,748)
(1,151,000)
951,944
3,296,589
3,296,589
200,000
(300,022)
(500,210)
(500,210)
(770,459)
$ 12,353,482 $ 10,936,438 $ 11,326,113 $ 9,604,654
NET ASSET ANALYSIS
Net Investment in Capital Assets $ 3,129,217 $ 5,925,596 $ 5,925,596 $ 5,355,137
Unrestricted 9,224,265 5,010,842 5,400,517 4,249,517
Ending Total Net Assets $ 12,353,482 $ 10,936,438 $ 1 1,326,1 13 $ 9,604,654
120
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
Solid Waste Fund (5500)
Business -Type Activity:
Operations & Administration Program (5000):
Personnel Services $
Materials and Supplies
Services and Charges
Motorpool Charges
Cost allocation
Maintenance
Debt Service
Capital
Commercial Collections Program (5010):
Personnel Services
Materials and Supplies
Services and Charges
Motorpool Charges
Cost allocation
Maintenance
Residential Collections Program (5020):
Personnel Services
Materials and Supplies
Services and Charges
Motorpool Charges
Cost allocation
Maintenance
Capital
Actual
Budgeted
Estimated
Budgeted
2012
2013
2013
2014
413,646 $
530,646 $
530,646 $
624,740
50,867
47,865
47,865
47,968
635,622
737,811
737,811
786,291
3,577
6,348
6,348
6,874
410,796
410,796
410,796
410,796
26,435
44,287
44,287
44,475
0
200
200
200
8,296
0
0
0
1,549,239
1,777,953
1,777,953
1,921,344
586,215
656,910
656,910
707,805
225,410
376,609
376,609
381,807
680,609
700,982
700,982
735,300
592,212
639,009
639,009
662,027
67,404
67,404
67,404
67,404
436
1,200
1,200
1,000
2,152,286
2,442,1 14
2,442,1 14
2,555,343
478,382
612,953
612,953
618,266
176,253
254,604
254,604
236,120
352,650
368,695
368,695
391,868
532,763
674,704
674,704
718,850
47,868
47,868
47,868
47,868
732
3,035
3,035
2,000
5,501
0
0
0
1,594,149
1,961,859
1,961,859
2,014,972
Commercial Drop Box Collections Program (5030):
Personnel Services
143,988
Materials and Supplies
35,786
Services and Charges
204,059
Motorpool Charges
123,070
Cost allocation
9,060
Maintenance
0
Capital
0
515,963
156,308
156,308
158,992
131,978
131,978
48,145
203,355
203,355
291,828
124,034
124,034
77,777
9,060
9,060
9,060
500
500
1,000
78,818
78,818
0
704,053
704,053
586,802
121
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
Solid Waste Fund (5500)
Actual
Budgeted
Estimated
Budgeted
2012
2013
2013
2014
Transfer Station Program (5040):
Personnel Services
138,145
130,669
130,669
130,862
Materials and Supplies
16,352
18,583
18,583
18,346
Services and Charges
765,754
672,587
672,587
914,376
Motorpool Charges
44,292
43,925
43,925
46,403
Cost allocation
3,024
3,024
3,024
3,024
Maintenance
22,139
5,300
5,300
3,000
989,706
874,088
874,088
1,1 16,01 1
Recycling Program (5060):
Personnel Services
766,645
986,635
986,635
996,867
Materials and Supplies
153,967
262,331
262,331
214,818
Services and Charges
14,366
86,870
86,870
128,100
Motorpool Charges
421,231
455,918
455,918
504,253
Cost allocation
87,732
87,732
87,732
87,732
Maintenance
31,552
16,486
16,486
14,414
Capital
10,083
39,000
39,000
0
1,485,576
1,934,972
1,934,972
1,946,184
Composting Program (5070):
Personnel Services
267,180
301,302
301,302
296,863
Materials and Supplies
54,036
71,760
71,760
57,027
Services and Charges
2,870
3,100
3,100
4,100
Motorpool Charges
236,821
198,959
198,959
230,914
Cost allocation
29,940
29,940
29,940
29,940
Maintenance
339
500
500
500
591,186
605,561
605,561
619,344
Solid Waste Projects Program (5080):
Materials and Supplies
681
35,691
35,691
0
Services and Charges
963
294,576
294,576
0
Capital
928,064
3,178,771
3,178,771
200,000
929,708
3,509,038
3,509,038
200,000
Total Business -Type Activity
$ 9,807,813 $
13,809,638 $
13,809,638 $
10,960,000
Total Fund
$ 9,807,813 $
13,809,638 $
13,809,638 $
10,960,000
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 FBO fuel sales and rents and leases. In 2014, the Airport Fund is
projected to use reserves of $21,000.
Airport Fund Revenues
For 2014, the Airport Fund sources of funds are budgeted at $2,473,000. Aviation Fuel revenue is projected
to be $1,867.500 or 74.9% of the total revenue, as the City took over Fixed Based Operations in March of
2013. Rents and Leases make up the second largest source of revenue (22.6%).
Aviation Fuel
$1,867,500
74.9
Sources of Funds for 2014
$2,494,000
$9,800
0.4
=_nts and Leases
$563,700
22.6%
Sales Tax on Fuel
$32,000
1.3
:und Balance
21,000
0.8
123
Total Operating Revenue
This chart shows all of the Airport Fund's operating revenues by type. Primary revenues are comprised of
Fuel Sales and 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. The City again took over running the Fixed Based Operations (FBO) in March of 2013. Due to the
FBO, Aviation Fuel has become the major source of revenue. A portion of the airport terminal building is
leased to two pilot training schools, the U.S. Post Office, office space to a wildlife biologist, as well as several
other business operations.
N $3.00
c
0
$2.50
$2.00
$1.50
$1.00
$0.50
$0.00
02 03 04 05 06 07 08 09 10 11 12 13 Est 14 Bud
Year
■ Rents & Leases ■ Aviation Fuel ■ Other ■ Fees ❑ Sales Tax on Fuel
124
City of Fayetteville, Arkansas
2014 Operating Budget
Airport Fund (5550)
Actual Budgeted
2012 2013
Revenues:
Sales Tax - County
Sales Tax - City
Rents & Leases
Aviation Fuel
Other
Interest Income
Total Revenues
Expenses:
Airport Administration
Airport Maintenance
Airport Operations
Airport Capital Expense
General Fund Loan Interest
General Fund Loan Principal
Transfer to Shop
Total Expenses
Budget Gain / (Loss) Before Capital
Non -Operating Revenues / (Expenses):
Intergovernmental (Grants)
Transfer from General
Capital Expenditures
Total Capital Revenues / (Expenses)
Budget Gain / (Loss)
Total Budget
Estimated Budgeted
2013 2014
$ 12,313 $
12,300 $
13,500 $
14,000
13,136
13,300
14,000
18,000
535,658
733,766
552,060
563,700
157,525
1,773,467
1,163,600
1,867,500
10,586
4,983
11,120
8,000
3,288
4,200
1,920
1,800
732,506
2,542,016
1,756,200
2,473,000
547,593
537,068
537,068
446,175
193,510
427,470
231,343
235,281
0
1,733,754
1,171,177
1,731,423
1,293
17,881
17,881
0
6,522
6,057
6,057
5,591
0
15,530
15,530
15,530
0
27,275
27,275
0
748,918
2,765,035
2,006,331
2,434,000
$ (16,412) $
(223,019) $
(250,131) $
39,000
367,436
240,822
240,800
0
0
196,127
0
0
(456,057)
(528,377)
(528,377)
(60,000)
(88,621)
(91,428)
(287,577)
(60,000)
$ (105,033) $
(314,447) $
(537,708) $
(21,000)
2,494,000
2,534,708 $
$ 1,204,975 $
3,293,412 $
125
Beginning Total Net Assets
Budget Gain / (Loss)
Plus: Gain Capital Expenditures
Plus: Bond Principal Payment
Less: Depreciation Expense
Ending Total Net Assets
Net Investment in Capital Assets
* Unrestricted
Ending Total Net Assets
City of Fayetteville, Arkansas
2014 Operating Budget
Airport Fund (5550)
Actual Budgeted Estimated Budgeted
2012 2013 2013 2014
ESTIMATED CHANGE IN NET ASSETS
$ 14,314,269 $ 13,009,939 $
(105,033) (314,447)
456,057 528,377
0 15,530
(1,655,354) (1,695,553)
13,009,939 $
11,320,585
(537,708)
(21,000)
528,377
60,000
15,530
15,530
(1,695,553)
(1,681,875)
$ 13,009,939 $ 11,543,846 $ 11,320,585 $ 9,693,240
NET ASSET ANALYSIS
$ 12,652,721 $ 11,485,545 $
357,218 58,301
$ 13,009,939 $ 11,543,846 $
11,485,545 $ 9,863,670
(164,960) (170,430)
11,320,585 $ 9,693,240
* Adjustment 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
2014 Operating Budget (Category Summary)
Airport Fund (5550)
Actual
Budgeted
Estimated
Budgeted
2012
2013
2013
2014
Business -Type Activity:
Airport Administration Program (3940):
Personnel Services $
221,342 $
238,451 $
238,451 $
223,549
Materials and Supplies
1 14,61 1
99,949
99,949
6,437
Services and Charges
201,045
188,099
188,099
204,574
Motorpool Charges
2,680
2,654
2,654
3,700
Cost allocation
7,915
7,915
7,915
7,915
Debt Service
6,522
21,587
21,587
21,121
554,115
558,655
558,655
467,296
Airport Maintenance Program (3950):
Personnel Services
97,713
110,425
110,425
108,200
Materials and Supplies
12,629
18,719
18,719
15,238
Services and Charges
2,657
5,605
5,605
7,658
Motorpool Charges
29,652
31,637
31,637
30,315
Maintenance
50,859
64,957
64,957
73,870
Contingency/Savings
0
196,127
0
0
Operating Transfers
0
27,275
27,275
0
193,510
454,745
258,618
235,281
Airport Operations Program (3955):
Personnel Services
0
180,901
167,574
261,878
Materials and Supplies
0
1,366,355
898,522
1,328,837
Services and Charges
0
127,686
62,686
104,157
Motorpool Charges
0
7,236
4,236
3,534
Cost allocation
0
13,417
0
16,667
Maintenance
0
16,041
16,041
16,350
Capital
0
38,000
38,000
0
0
1,771,754
1,209,177
1,731,423
Airport Capital Expense Program (3960):
Services and Charges
1,293
17,881
17,881
0
Capital
456,057
490,377
490,377
60,000
457,350
508,258
508,258
60,000
Total Fund $ 1,204,975 $ 3,293,412 $ 2,534,708 $ 2,494,000
127
Paae Left Blank Intentiona
MV
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 2014 on a cash basis.
129
Revenues:
Interest Income
Total Revenues
Expenses:
Audit Expense
Principal Payment
Interest Expense
Town Center Expense
Paying Agent Fees
Total Expenses
Budget Gain / (Loss)
Total Budget
Beginning Total Net Assets
Budget Gain / (Loss)
Plus: Bond Principal Payment
Less: Depreciation Expense
Ending Total Net Assets
City of Fayetteville, Arkansas
2014 Operating Budget
Town Center Fund (5600)
Actual Budgeted
2012 2013
Estimated Budgeted
2013 2014
680,896 $
697,000 $
696,980 $
696,000
28
0
20
0
680,924
697,000
697,000
696,000
600
757
757
600
590,000
610,000
610,000
625,000
88,315
64,768
64,768
48,634
1,905
2,534
2,534
2,825
18,940
18,941
18,941
18,941
699,760
697,000
697,000
696,000
(18,836) $
0 $
0 $
0
697,000 $
696,000
699,760 $
697,000 $
ESTIMATED CHANGE IN NET ASSETS
Net Investment in Capital Assets
Restricted for Prepaids/Debt Service
Unrestricted
Ending Total Net Assets
$ 3,245,563 $
3,448,967 $
3,448,967 $
3,691,207
(18,836)
0
0
0
590,000
610,000
610,000
625,000
(367,760)
(367,760)
(367,760)
(367,760)
$ 3,448,967 $ 3,691,207 $ 3,691,207 $ 3,948,447
NET ASSET ANALYSIS
$ 3,271,045 $
2,903,285 $
2,903,285 $
2,535,525
152,527
152,527
152,527
152,527
25,395
635,395
635,395
1,260,395
$ 3,448,967 $ 3,691,207 $ 3,691,207 $ 3,948,447
Note: Ending net assets represent investments in the Town Center building and attached garage.
130
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
Town Center Fund (5600)
Actual Budgeted
Estimated
Budgeted
2012 2013
2013
2014
Citywide Activity:
Town Center Expense Program (9600):
Services and Charges
$ 2,505 $ 3,291 $
3,291 $
3,425
Debt Service
697,255 693,709
693,709
692,575
699,760 697,000
697,000
696,000
Total Citywide Activity
$ 699,760 $ 697,000 $
697,000 $
696,000
Total Fund
$ 699,760 $ 697,000 $
697,000 $
696,000
131
Paae Left Blank Intentiona
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
2014 Operating Budget
Police Pension Fund (6800)
Actual Budgeted
2012 2013
Estimated Budgeted
2013 2014
Revenues:
Property Taxes
$
540,504
$ 496,000
$ 505,000
$
509,000
State Insurance Turnback
221,286
251,900
214,000
212,100
Fines & Forfeitures
125,275
122,000
112,700
112,800
Investment Earnings
216,013
205,100
172,660
172,100
Gain/Loss on Sale of Investments
168,288
0
178,900
0
Gain/Loss in Fair Value of Investments
(13,499)
0
0
0
Other
3,545
0
770
0
Total Revenues
1,261,412
1,075,000
1,184,030
1,006,000
Expenses:
Audit Expense
3,600
4,000
4,000
3,500
Bank Service Charges
90
224
224
250
Benefit Payments
1,628,457
1,624,576
1,624,576
1,605,000
Materials and Supplies
46
200
200
250
Total Expenses
1,632,193
1,629,000
1,629,000
1,609,000
Budget Gain / (Loss)
$
(370,781) $
(554,000) $
(444,970) $
(603,000)
Total Budget
$
1,632,193
$ 1,629,000
$ 1,629,000
$
1,609,000
ESTIMATED CHANGE IN NET ASSETS
Beginning Total Net Assets
$
8,225,284
$ 7,854,503
$ 7,854,503
$
7,409,533
Budget Gain / (Loss)
(370,781)
(554,000)
(444,970)
(603,000)
Ending Total Net Assets
$
7,854,503
$ 7,300,503
$ 7,409,533
$
6,806,533
134
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
Police Pension Fund (6800)
Actual
Budgeted
Estimated
Budgeted
2012
2013
2013
2014
Citywide Activity:
Police Pension Expense Program (9800):
Materials and Supplies $
46 $
200 $
200 $
250
Services and Charges
1,632,147
1,628,800
1,628,800
1,608,750
1,632,193
1,629,000
1,629,000
1,609,000
Total Citywide Activity $
1,632,193 $
1,629,000 $
1,629,000 $
1,609,000
Total Fund $
1,632,193 $
1,629,000 $
1,629,000 $
1,609,000
135
Paae Left Blank Intentiona
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
2014 Operating Budget
Fire Pension Fund (6810)
Actual Budgeted
2012 2013
Estimated Budgeted
2013 2014
Revenues:
Property Taxes
$
540,504
$ 496,000
$ 505,000
$
509,000
State Insurance Turnback
265,235
278,400
264,300
264,000
Investment Earnings
147,140
125,600
95,480
95,000
Gain/Loss on Sale of Investments
109,848
0
93,800
0
Gain/Loss in Fair Value of Investments
93,781
0
0
0
Other
6
0
0
0
Total Revenues
1,156,514
900,000
958,580
868,000
Expenses:
Audit Expense
3,600
3,900
3,900
3,500
Professional Services
0
3,000
3,000
3,000
Bank Service Charges
17
140
140
150
Benefit Payments
1,456,618
1,460,777
1,460,777
1,410,000
Materials and Supplies
0
43
43
100
Services and Charges
225
140
140
250
Total Expenses
1,460,460
1,468,000
1,468,000
1,417,000
Budget Gain / (Loss)
$
(303,946) $
(568,000) $
(509,420) $
(549,000)
Total Budget
$
1,460,460
$ 1,468,000
$ 1,468,000
$
1,417,000
ESTIMATED CHANGE IN NET ASSETS
Beginning Total Net Assets
$
5,015,419
$ 4,71 1,473
$ 4,71 1,473
$
4,202,053
Budget Gain / (Loss)
(303,946)
(568,000)
(509,420)
(549,000)
Ending Total Net Assets
$
4,71 1,473
$ 4,143,473
$ 4,202,053
$
3,653,053
138
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
Fire Pension Fund (6810)
Actual Budgeted
Estimated
Budgeted
2012 2013
2013
2014
Citywide Activity:
Fire Pension Expense Program (9810):
Materials and Supplies
$ 0 $ 43 $
43 $
100
Services and Charges
1,460,460 1,467,957
1,467,957
1,416,900
1,460,460 1,468,000
1,468,000
1,417,000
Total Citywide Activity
$ 1,460,460 $ 1,468,000 $
1,468,000 $
1,417,000
Total Fund
$ 1,460,460 $ 1,468,000 $
1,468,000 $
1,417,000
139
Paae Left Blank Intentiona
140
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 2014 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, revenues will exceed expenditures after capital for 2014.
Shop Fund Revenues
Shop Charges (Replacement Charges, Motorpool and Maintenance Charges, Shop Overhead Charges,
Shop Overhead Insurance Charges, and Fuel Charges) as a whole make up 99.3% of total Shop Fund.
These revenues are budgeted at $8,175,000 for 2014. These can be broken down in components as follows.
The Replacement Charges ($3,999,300) is the amount Fleet Operations collects to purchase replacement
vehicles and equipment. Motorpool and Maintenance Charges ($1,692,700), Shop Overhead Charges
($561,600) and Shop Overhead Insurance Charges ($144,300) 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 ($1,777,100) represents revenue received from charging out the cost of gasoline to the user
divisions.
$9.00
c
0
$8.00
$7.00
$6.00
$5.00
$4.00
$3.00
$2.00
$1.00
$0.00
Shop Charges
02 03 04 05 06 07 08 09 10 11 12 13 Est 14 Bud
Year
141
City of Fayetteville, Arkansas
2014 Operating Budget
Shop Fund (9700)
Actual Budgeted
2012 2013
Estimated Budgeted
2013 2014
Revenues:
Maintenance Charges
$
28,129 $
17,500 $
26,100 $
28,000
Fuel Charges
1,624,721
1,579,100
1,626,000
1,777,100
Replacement Charges
3,186,245
3,841,200
3,759,800
3,999,300
Motor Pool Charges
1,573,847
1,580,700
1,571,100
1,664,700
Shop Overhead Charges
494,273
426,600
424,000
561,600
Shop Overhead Insurance
113,728
128,300
128,700
144,300
Shop Rental Pool Revenue
19,463
10,300
20,300
18,000
Other
29,423
0
39,000
0
Interest Income
52,534
63,300
33,000
35,000
Total Revenues
7,122,363
7,647,000
7,628,000
8,228,000
Expenses:
Vehicle Maintenance
2,783,961
2,900,811
2,900,811
2,947,000
Gasoline/Diesel Expense
1,585,828
1,739,090
1,739,090
1,741,000
Transfer to Water & Sewer
80,832
0
0
0
Total Expenses
4,450,621
4,639,901
4,639,901
4,688,000
Budget Gain / (Loss) Before Capital
$
2,671,742 $
3,007,099 $
2,988,099 $
3,540,000
Non -Operating Revenues / (Expenses):
Gain/Loss Sale of Assets
240,363
0
489,500
0
Transfer from General
29,570
107,100
107,100
0
Transfer from Replacement
6,000
0
0
0
Transfer from Impact Fee Fund
50,430
0
0
0
Transfer from Sales Tax Capital
45,426
7,004
7,000
0
Transfer from Water & Sewer
342,761
67
0
0
Transfer from Airport
0
27,275
27,300
0
Capital Expenditures
(3,591,370)
(7,997,098)
(7,997,098)
(2,640,000)
Transfer to General
0
(5,874)
(5,874)
0
Total Capital Revenues / (Expenses)
(2,876,820)
(7,861,526)
(7,372,072)
(2,640,000)
Budget Gain / (Loss)
$
(205,078) $
(4,854,427) $
(4,383,973) $
900,000
Total Budget
$
8,041,991 $
12,642,873 $
12,642,873 $
7,328,000
142
Beginning Total Net Assets
Budget Gain / (Loss)
Plus: Gain Capital Expenditures
Less: Depreciation Expense
Ending Total Net Assets
City of Fayetteville, Arkansas
2014 Operating Budget
Shop Fund (9700)
Actual Budgeted Estimated Budgeted
2012 2013 2013 2014
ESTIMATED CHANGE IN NET ASSETS
$ 17,472,670 $
18,480,614 $
18,480,614 $
18,834,606
(205,078)
(4,854,427)
(4,383,973)
900,000
3,591,370
7,997,098
7,997,098
2,640,000
(2,378,348)
(3,259,133)
(3,259,133)
(3,586,069)
$ 18,480,614 $ 18,364,152 $ 18,834,606 $ 18,788,537
NET ASSET ANALYSIS
Net Investment in Capital Assets $ 9,334,073 $ 14,072,038 $ 14,072,038 $ 13,125,969
Unrestricted 9,146,541 4,292,114 4,762,568 5,662,568
Ending Total Net Assets $ 18,480,614 $ 18,364,152 $ 18,834,606 $ 18,788,537
143
City of Fayetteville, Arkansas
2014 Operating Budget (Category Summary)
Shop Fund (9700)
Actual
Budgeted
Estimated
Budgeted
2012
2013
2013
2014
Transportation Services Activity:
Vehicle Maintenance Program (1910):
Personnel Services
$ 1,028,132 $
1,1 13,178 $
1,1 13,178 $
1,105,039
Materials and Supplies
2,468,744
2,599,605
2,599,605
2,645,065
Services and Charges
444,892
493,536
493,536
506,368
Motorpool Charges
61,943
56,615
56,615
57,573
Cost allocation
318,468
318,468
318,468
318,468
Maintenance
46,282
51,824
51,824
55,487
Capital
0
0
0
6,000
Operating Transfers
0
5,874
5,874
0
4,368,461
4,639,100
4,639,100
4,694,000
Capital Expense Program (1920):
Materials and Supplies
0
3,895
3,895
0
Services and Charges
1,328
2,780
2,780
0
Capital
3,591,370
7,997,098
7,997,098
2,634,000
Operating Transfers
80,832
0
0
0
3,673,530
8,003,773
8,003,773
2,634,000
Total Transportation Services Activity
$ 8,041,991 $
12,642,873 $
12,642,873 $
7,328,000
Total Fund
$ 8,041,991 $
12,642,873 $
12,642,873 $
7,328,000
144
CITY OF FAYETTEVILLE, ARKANSAS
PERSONNEL SECTION
The Personnel Summary table below shows the authorized the full-time equivalent (FTE)
listing for the City of Fayetteville by Organization Chart. The total amount shown
includes 18.5 frozen FTE's.
The subsequent pages provide a summary and a detail listing of personnel by Funding
Source and Activity. In addition a schedule of frozen positions is listed that includes a
2014 Projected Savings.
Total Full -Time Equivalent (FTE's): 763.3
City Attorney
(3.00)
City Prosecutor (9.00)
Police Department
(146.00)
Central Dispatch (24.00)
Internal Audit Department
(1.00)
Utilities Department
(4.50)
Parking/Telecom (11.00)
Water/Sewer Operations (72.00)
City Clerk/Treasurer
(5.50)
Chief of Staff
(1.25)
Communications
& Marketing Department
(3.00)
Government Channel (4.25)
Development Services
Department
(3.00)
Animal Services (15.80)
Building Safety (9.5)
City Planning (8.00)
Community Services (10.50)
Engineering (20.00)
Mayor
(2.00)
Human Resources (5.00)
Parks & Recreation
Department
(54.65)
Finance & Infernal Services
Department
(1.25)
Accounting & Audit (11.00)
Billing & Collections (17.00)
Budget & Information
Management (4.00)
Building Maintenance (14.50)
Information Technology (14.00)
Purchasing (3.50)
District Judge
(1.00)
District Court (10.50)
Fire Department
(114.00)
Sustainability & Strategic
Planning Department
(3.00)
Transportation Services
Department
(68.50)
Aviation (12.6)
Fleet Operations (18.50)
Solid Waste & Recycling (57.00)
145
City of Fayetteville, Arkansas
Personnel Summary by Funding Source
Full -Time Equivalent Basis
Fund
1010 - General
2100 - Street
2130 - Parking
2180 - Community Development Block Grant
2250 - Parks Development
2930 - Drug Law Enforcement
5400 - Water & Sewer
5500 - Solid Waste
5550 - Airport
9700 - Shop
Total
Sho
18.�
2.4`,
Airport
12.60
1.7%
Solid
5
7
We
Budgeted 2014
Budgeted Budgeted
2012 2013 Active Frozen Total
470.60
471.50
451.70
17.50 469.20
68.50
68.50
68.50
- 68.50
7.00
6.80
8.80
- 8.80
4.55
3.85
3.85
- 3.85
27.35
27.35
27.35
- 27.35
4.00
4.00
4.00
- 4.00
93.50
93.50
93.50
- 93.50
57.00
57.00
57.00
- 57.00
6.00
12.60
11.60
1.00 12.60
18.50
18.50
18.50
- 18.50
757.00
763.60
744.80
18.50 763.30
Full -Time Equivalent Basis by Fund
(763.3 FTE's)
General
469.20
61.5%
Enforcement Parks Development
4.00 27.35
0.5% 3.6%
Street
68.50
9.0%
ing
;0
unity
ant Block
Grant
3.85
0.5%
146
City of Fayetteville, Arkansas
Personnel History by Funding Source (2005-2014)
Fund 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
General
Street
Parking
Community Development Block Grant
Parks Development
Drug Law Enforcement
Water & Sewer
Solid Waste
Airport
Shop
Total
Change from Prior Year
464.63
474.63
483.13
482.33
482.33
480.13
470.55
470.60
471.50
469.20
68.50
68.50
68.50
68.50
68.50
68.50
68.50
68.50
68.50
68.50
-
-
1.00
1.00
1.00
3.50
6.00
7.00
6.80
8.80
4.75
4.75
4.75
4.75
4.75
4.55
4.55
4.55
3.85
3.85
19.05
19.05
20.05
21.85
21.85
21.85
27.40
27.35
27.35
27.35
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
90.50
90.50
91.50
91.50
93.50
93.50
93.50
93.50
93.50
93.50
50.60
51.60
55.60
55.60
56.60
56.00
57.00
57.00
57.00
57.00
8.50
5.50
5.50
5.50
5.50
6.00
6.00
6.00
12.60
12.60
17.50
17.50
18.50
18.50
18.50
18.50
18.50
18.50
18.50
18.50
728.03 736.03 752.53 753.53 756.53 756.53 756.00 757.00 763.60 763.30
41.00 8.00 16.50 1.00 3.00 - (0.53) 1.00 6.60 (0.30)
147
City of Fayetteville, Arkansas
Personnel Summary by Funding Source / Program
Budgeted 2014
Budgeted
Budgeted
Fund / Program
2012
2013
Active
Frozen
Total
1010 -
GENERAL FUND:
0150
- Mayor's Administration
2.00
2.00
2.00
-
2.00
0210
- City Attorney
3.00
3.00
3.00
-
3.00
0310
- City Prosecutor
9.00
9.00
9.00
-
9.00
0400
- District Judge
1.00
1.00
1.00
-
1.00
0550
- Communications
3.00
3.00
3.00
-
3.00
0600
- Government Channel
4.25
4.25
4.25
-
4.25
0700
- Chief of Staff
1.25
1.25
1.25
-
1.25
0750
- Internal Consulting
1.00
1.00
-
-
-
1 100
- Finance Director
1.25
1.25
1.25
-
1.25
1210
- Human Resource Operations
5.00
5.00
4.00
1.00
5.00
1310
-Accounting & Audit
11.50
11.50
11.00
-
11.00
1330
- Budget & Information Management
4.00
4.00
3.00
1.00
4.00
1360
- Internal Audit
1.00
1.00
1.00
-
1.00
1380
- Utilities Management
2.00
2.20
2.20
-
2.20
1410
- General Maintenance
8.00
8.00
7.50
0.50
8.00
1420
- Janitorial
6.50
6.50
6.50
-
6.50
1510
- City Clerk/Treasurer
5.50
5.50
5.50
-
5.50
1610
- Purchasing
3.50
3.50
3.50
-
3.50
1710
- Information Technology
13.00
13.00
13.00
1.00
14.00
2010
- Criminal Cases
5.50
5.50
5.50
-
5.50
2020
- Probation & Fine Collection
0.50
0.50
0.50
-
0.50
2030
- Small Claims & Civil Cases
4.50
4.50
4.50
-
4.50
2600
- Central Dispatch
24.00
24.00
23.00
1.00
24.00
2710
- Animal Patrol/Emergency Response
5.50
5.50
5.50
-
5.50
2720
- Animal Shelter
8.30
8.30
8.30
-
8.30
2730
- Veterinarian/Clinic
2.00
2.00
2.00
-
2.00
2900
- Police Support Services
35.00
35.00
32.00
2.00
34.00
2940
- Police Patrol
108.60
108.60
105.50
2.50
108.00
3010
- Fire Prevention
5.00
5.00
5.00
-
5.00
3020
- Fire Operations
107.00
107.00
105.00
2.00
107.00
3030
- Fire Training
2.00
2.00
2.00
-
2.00
5210
-Swimming Pool
4.36
4.35
4.35
-
4.35
5220
- Parks Administration/Recreation Programs
8.40
7.40
7.70
-
7.70
5250
- Lake Maintenance
0.15
0.15
0.15
-
0.15
5260
- Parks Maintenance
11.09
12.10
10.10
2.00
12.10
5280
- Yvonne Richardson Community Center
3.00
3.00
3.00
-
3.00
6200
- Development Services Director
2.00
2.00
3.00
-
3.00
6210
- Engineering Design Services
6.00
6.00
5.00
-
5.00
6220
- Engineering Operations & Administration
7.00
8.00
8.00
-
8.00
6230
- Engineering Land Acquisition
3.00
2.00
2.00
-
2.00
6240
- Engineering Public Construction
5.00
5.00
5.00
-
5.00
6300
- City Planning
8.00
8.00
6.00
2.00
8.00
6310
- Sustainability & Strategic Planning
3.00
3.00
3.00
-
3.00
6400
- Building Safety
10.00
10.00
7.00
2.50
9.50
6420
- Code Compliance
5.95
6.65
6.65
-
6.65
A7n An
A71 5n
d51 7n
17 5n
AAQ 7n
148
City of Fayetteville, Arkansas
Personnel Summary by
Funding Source / Program
Budgeted 2014
Budgeted Budgeted
Fund / Program
2012
2013
Active Frozen
Total
2100 - STREET FUND:
4100 - Operations & Administration
8.00
8.00
8.00 -
8.00
4110 - Right -of -Way Maintenance
4.50
3.50
3.50 -
3.50
4120 - Street Maintenance
23.00
24.00
24.00 -
24.00
4130 - Drainage Maintenance
7.50
7.50
7.50 -
7.50
5315 - Traffic Engineering & Planning
6.00
6.00
6.00 -
6.00
5520 - Trail Construction
9.50
9.50
9.50 -
9.50
5530 - Sidewalks
10.00
10.00
10.00 -
10.00
68.50
68.50
68.50 -
68.50
2130 - PARKING FUND:
9130 - Off -Street Parking
4.50
4.30
4.30 -
4.30
9131 - Entertainment District Parking
2.50
2.50
4.50 -
4.50
7.00
6.80
8.80 -
8.80
2180 - COMMUNITY DEVELOPMENT BLOCK GRANT FUND:
4930 - Administration & Planning
1.75
1.05
1.05 -
1.05
4940 - Housing Services
1.80
1.80
1.80 -
1.80
4945 - Redevelopment
1.00
1.00
1.00 -
1.00
4.55
3.85
3.85 -
3.85
2250 - PARKS DEVELOPMENT FUND:
9250 - Parks Development
27.35
27.35
27.35 -
27.35
27.35
27.35
27.35 -
27.35
2930 - DRUG LAW ENFORCEMENT FUND:
2960 - Drug Enforcement
4.00
4.00
4.00 -
4.00
4.00
4.00
4.00 -
4.00
5400 - WATER & SEWER FUND:
1800 - Utilities Director
1.50
1.50
1.50 -
1.50
1810 - Billing & Collections
17.00
17.00
17.00 -
17.00
1820 - Meter Reading
15.00
15.00
15.00 -
15.00
1830 - Meter Maintenance & Backflow Prevention
6.00
6.00
6.00 -
6.00
4000 - Operations & Administration
10.00
11.00
11.00 -
11.00
4020 - Utilities Project Management
4.00
3.00
3.00 -
3.00
4310 - Water Distribution Maintenance
14.35
15.35
15.35 -
15.35
4330 - Water Storage & Pump Maintenance
2.00
2.00
2.00 -
2.00
4410 - Sewer Mains Maintenance
20.35
19.35
19.35 -
19.35
5620 - Water & Sewer Connections
3.30
3.30
3.30 -
3.30
93.50
93.50
93.50 -
93.50
149
City of Fayetteville, Arkansas
Personnel Summary by Funding Source / Program
Budgeted 2014
Budgeted Budgeted
Fund / Program
2012
2013
Active
Frozen
Total
5500 - SOLID WASTE FUND:
5000 - Operations & Administration
4.25
5.00
5.00
-
5.00
5010 - Commercial Collections
10.40
11.50
11.50
-
11.50
5020 - Residential Collections
10.75
10.00
10.00
-
10.00
5030 - Commercial Drop Box Collections
2.70
2.50
2.50
-
2.50
5040 - Transfer Station
2.75
2.50
2.50
-
2.50
5060 - Recycling
17.60
19.50
19.50
-
19.50
5070 - Composting
8.55
6.00
6.00
-
6.00
57.00
57.00
57.00
-
57.00
5550 - AIRPORT FUND:
3940 - Airport Administration
3.00
3.00
3.00
-
3.00
3950 - Airport Maintenance
3.00
3.00
2.00
1.00
3.00
6.00
12.60
11.60
1.00
12.60
9700 - SHOP FUND:
1910 - Vehicle Maintenance
18.50
18.50
18.50
-
18.50
18.50
18.50
18.50
-
18.50
Total Positions - Citywide
757.00
763.60
18.50
744.80
763.30
150
City of Fayetteville, Arkansas
Personnel Variation Summary (2014)
Additions/
Fund / Division Title
(Reductions)
General Fund
Development Services Business License Clerk'
1.00
Parks & Recreation Site Supervisor
0.30
Internal Consulting Director of Internal Consulting3
(1.00)
Information Technology IT Project Manager
1.00
Engineering Assistant City Engineer
(1.00)
Police Park Patro14
(0.60)
Deputy Chief of Police
(1.00)
Building Safety Inspections Clerk4
(0.50)
Permit Clerk4
(0.50)
Accounting Intern 14
(0.50)
Parking Fund
Parking & Telecommunications Parking Enforcement Officers
2.00
(0.80)
NOTES TO THE PERSONNEL VARIATION SUMMARY
l . A Business License Clerk (FTE 1.00) is being added to the Development Services
Division in the
2014 Budget. This position is funded out of the General Fund.
2. A Site Supervisor (FTE .30) is being added to the Parks & Recreation Division in the 2014
Budget. This position is funded out of the General Fund.
3. The Director of Internal Consulting position (FTE 1.00) in the Internal Consulting
Division is being transferred to the Information Technology Division as the IT Project
Manager position (FTE 1.00). Both positions are frozen and are located in the
General Fund.
4. One Assistant City Engineer (FTE 1.00), one Deputy Chief of Police (FTE 1.00), one
Park Patrol (FTE .60), one Inspections Clerk (FTE .50), one Clerk Typist (FTE .50), and one
Intern I (FTE .50) are being reduced from the General Fund. All positions have been
frozen since 2010 and are no longer needed.
5. Four Parking Enforcement Officers (FTE 2.00) are being added to the Parking and
Telecommunications Division in the 2014 Budget. The need for additional employees
has arisen after it was decided that the City of Fayetteville employees will be
handling parking for special events in the Dickson Street Entertainment District.
The special event parking has previously been handled by Walton Arts Center
employees. These positions are funded out of the Parking Fund.
151
City of Fayetteville, Arkansas
Personnel Summary by Activity
Full -Time Equivalent Basis
Activity
General Government & Miscellaneous
Finance & Internal Services
Police
Fire
Community Planning & Engineering
Transportation Services
Parks & Recreation
Business -Type
Total
General
Government 8
Miscellaneous
40.50
5.3%
Business -Type
146.10
19.1%
Parks & Rec
54.65
7.2%
Budgeted 2014
Budgeted Budgeted
2012 2013 Active Frozen Total
41.50
41.50
40.50
-
40.50
69.75
69.75
66.75
3.50
70.25
171.60
171.60
164.50
5.50
170.00
114.00
114.00
112.00
2.00
114.00
70.30
70.30
65.30
4.50
69.80
96.00
96.00
98.00
-
98.00
54.35
54.35
52.65
2.00
54.65
139.50
146.10
145.10
1.00
146.10
757.00
763.60
744.80
18.50
763.30
Full -Time Equivalent Basis by Activity
(763.3 FTE's)
Finance & Internal
Services Police
70.25 170.00
Services
98.00
12.8%
Fire
114.00
14.9%
y
K
152
City of Fayetteville, Arkansas
Personnel History by Activity (2005-2014)
Activity 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
General Government
Finance & Internal Services
Police
Fire
Community Planning/Engineering
Transportation Services
Parks & Recreation
Business -Type
Total
Change from Prior Year
40.40
40.40
41.40
41.40
41.40
41.50
41.50
41.50
41.50
40.50
69.75
69.75
70.25
70.25
70.25
70.25
69.75
69.75
69.75
70.25
167.63
170.63
171.63
171.63
171.63
171.63
171.60
171.60
171.60
170.00
104.00
109.00
113.00
114.00
114.00
114.00
114.00
114.00
114.00
114.00
69.80
71.80
73.30
73.30
73.30
70.30
70.30
70.30
70.30
69.80
91.50
91.50
93.50
93.50
93.50
96.00
95.00
96.00
96.00
98.00
51.85
51.85
53.35
53.35
53.35
54.35
54.35
54.35
54.35
54.65
133.10
131.10
136.10
136.10
139.10
138.50
139.50
139.50
146.10
146.10
728.03 736.03 752.53 753.53 756.53 756.53 756.00 757.00 763.60 763.30
41.00 8.00 16.50 1.00 3.00 - (0.53) 1.00 6.60 (0.30)
153
City of Fayetteville, Arkansas
Personnel Summary by Activity & Division
Activity / Division / Title
GENERAL GOVERNMENT & MISCELLANEOUS ACTIVITY:
Mayors Administration Division
City Attorney Division
City Prosecutor Division
City Clerk/Treasurer Division
Fayetteville District Court Division
Chief of Staff Division
Internal Audit Division
Internal Consulting Division
Communications & Marketing Division
Government Channel Division
Total General Government & Miscellaneous Activity
FINANCE & INTERNAL SERVICES ACTIVITY:
Finance Director Division
Accounting & Audit Division
Billing & Collections Division
Building Maintenance Division
Budget & Information Management Division
Human Resources Division
Information Technology Division
Purchasing Division
Total Finance & Internal Services Activity
POLICE ACTIVITY:
Police Division
Central Dispatch Division
Total Police Activity
FIRE ACTIVITY:
Fire Division
Total Fire Activity
COMMUNITY PLANNING & ENGINEERING ACTIVITY:
Sustainability & Strategic Planning Division
Development Services Division
Engineering Division
City Planning Division
Community Services Division
Building Safety Division
Animal Services Division
Total Community Planning & Engineering Activity
Budgeted Budgeted
2012 2013
2.00
3.00
9.00
5.50
11.50
1.25
1.00
1.00
3.00
4.25
41.50
2.00
3.00
9.00
5.50
11.50
1.25
1.00
1.00
3.00
4.25
41.50
Budgeted 2014
Active Frozen Total
2.00 -
2.00
3.00 -
3.00
9.00 -
9.00
5.50 -
5.50
11.50 -
11.50
1.25 -
1.25
1.00 -
1.00
3.00 -
3.00
4.25 -
4.25
40.50 -
40.50
1.25
1.25
1.25
-
1.25
11.50
11.50
11.00
-
11.00
17.00
17.00
17.00
-
17.00
14.50
14.50
14.00
0.50
14.50
4.00
4.00
3.00
1.00
4.00
5.00
5.00
4.00
1.00
5.00
13.00
13.00
13.00
1.00
14.00
3.50
3.50
3.50
-
3.50
69.75
69.75
66.75
3.50
70.25
147.60
147.60
141.50
4.50
146.00
24.00
24.00
23.00
1.00
24.00
171.60
171.60
164.50
5.50
170.00
114.00
114.00
112.00
2.00
114.00
114.00
114.00
112.00
2.00
114.00
3.00
3.00
3.00
-
3.00
2.00
2.00
3.00
-
3.00
21.00
21.00
20.00
-
20.00
8.00
8.00
6.00
2.00
8.00
10.50
10.50
10.50
-
10.50
10.00
10.00
7.00
2.50
9.50
15.80
15.80
15.80
-
15.80
70.30
70.30
65.30
4.50
69.80
154
City of Fayetteville, Arkansas
Personnel
Summary by Activity & Division
Budgeted 2014
Budgeted Budgeted
Activity / Division / Title
2012
2013
Active
Frozen
Total
TRANSPORTATION SERVICES ACTIVITY:
Transportation Services Division
68.50
68.50
68.50
-
68.50
Fleet Operations Division
18.50
18.50
18.50
-
18.50
Parking & Telecommunications Division
9.00
9.00
11.00
-
11.00
Total Transportation Services Activity
96.00
96.00
98.00
-
98.00
PARKS & RECREATION ACTIVITY:
Parks & Recreation Division
54.35
54.35
52.65
2.00
54.65
Total Parks & Recreation Activity
54.35
54.35
52.65
2.00
54.65
BUSINESS -TYPE ACTIVITY:
Utilities Director Division
4.50
4.50
4.50
-
4.50
Water & Sewer Maintenance Division
72.00
72.00
72.00
-
72.00
Solid Waste & Recycling Division
57.00
57.00
57.00
-
57.00
Aviation Division
6.00
12.60
11.60
1.00
12.60
Total Business -Type Activity
139.50
146.10
145.10
1.00
146.10
Total Positions - Citywide
757.00
18.50
763.60
744.80
763.30
155
Activity / Division / Title
City of Fayetteville, Arkansas
Personnel Detail by Activity & Division
Budgeted 2014
Budgeted Budgeted
2012 2013 Active Frozen Total
GENERAL GOVERNMENT & MISCELLANEOUS ACTIVITY:
Mayors Administration Division:
Mayor
Mayor's Office Administrator
City Attorney Division:
City Attorney
Assistant City Attorney
Paralegal City Attorney
Senior Secretary - City Attorney
City Prosecutor Division:
Prosecuting Attorney
Deputy City Prosecutor
Office Manager/Hot Check Administrator
Senior Legal Assistant
Legal Assistant
Hot Check Program Clerk
Secretary - Prosecutor's Office
Law Clerk
Clerk
City Clerk/Treasurer Division:
City Clerk/Treasurer
Document Management Manager
Deputy City Clerk
Senior Clerk Codifier
Senior Secretary - City Clerk
Records Clerk
Intern I
Fayetteville District Court Division:
District Judge
District Court Administrator
Court Services Officer
Lead Court Clerk
Deputy Court Clerk II
Deputy Court Clerk I
1.00
1.00
1.00 -
1.00
1.00
1.00
1.00 -
1.00
2.00
2.00
2.00 -
2.00
1.00
1.00
1.00 -
1.00
1.00
1.00
1.00 -
1.00
-
1.00
1.00 -
1.00
1.00
-
- -
-
3.00
3.00
3.00 -
3.00
1.00
1.00
1.00 -
1.00
1.00
1.00
1.00 -
1.00
1.00
1.00
1.00 -
1.00
2.00
2.00
2.00 -
2.00
1.00
1.00
1.00 -
1.00
1.00
1.00
1.00 -
1.00
1.00
1.00
1.00 -
1.00
0.50
0.50
0.50 -
0.50
0.50
0.50
0.50 -
0.50
9.00
9.00
9.00 -
9.00
1.00
1.00
1.00 -
1.00
1.00
1.00
1.00 -
1.00
1.00
1.00
1.00 -
1.00
1.00
1.00
1.00 -
1.00
1.00
1.00
1.00 -
1.00
-
0.50
0.50 -
0.50
0.50
-
- -
-
5.50
5.50
5.50 -
5.50
1.00
1.00
1.00 -
1.00
1.00
1.00
1.00 -
1.00
0.50
0.50
0.50 -
0.50
1.00
1.00
1.00 -
1.00
2.00
2.00
2.00 -
2.00
6.00
6.00
6.00 -
6.00
11.50
11.50
11.50 -
11.50
156
Activity / Division / Title
City of Fayetteville, Arkansas
Personnel Detail by Activity & Division
Budgeted 2014
Budgeted Budgeted
2012 2013 Active Frozen Total
Chief of Staff Division:
Chief of Staff 1.00 1.00 1.00 - 1.00
Administrative Assistant - Mayor's Office 0.25 0.25 0.25 - 0.25
1.25 1.25 1.25 - 1.25
Internal Audit Division:
Internal Auditor
Internal Consulting Division:
Director Internal Consulting
Communications & Marketing Division:
Communications & Marketing Director
Community Outreach Coordinator
Administrative Assistant - Mayor's Office
Government Channel Division:
Director of Media Services
Television Center Manager
Video Production Technician
Programming Coordinator
Total General Government & Miscellaneous Activity
1.00 1.00 1.00 - 1.00
1.00 1.00
1.00 1.00
1.00
1.00
1.00 -
1.00
1.00
1.00
1.00 -
1.00
1.00
1.00
1.00 -
1.00
3.00
3.00
3.00 -
3.00
-
1.00
1.00 -
1.00
1.00
-
- -
-
2.25
2.25
2.25 -
2.25
1.00
1.00
1.00 -
1.00
4.25
4.25
4.25 -
4.25
41.50
41.50
40.50 -
40.50
157
City of Fayetteville, Arkansas
Personnel Detail by Activity & Division
Activity / Division / Title
FINANCE & INTERNAL SERVICES ACTIVITY:
Finance Director Division:
Finance Director
Administrative Assistant - Mayor's Office
Accounting & Audit Division:
Accounting Director
Accounting Manager- Investment & Cash
Accounting Manager - Payroll & Pension
Contract/Grant Financial Accountant
Fixed Assets/Investment Coordinator
Accountant - Revenues
Accountant - Payroll
Accounting Clerk - Payables
Accounting Clerk - Receivable
Accounting Clerk - Cash
Accounting Clerk - Data Entry
Intern I
Billing & Collections Division:
Billing & Collections Manager
Senior Financial Analyst - Utilities
Financial Analyst - Business Office
Billing & Collections Coordinator
Senior Customer Service Representative Utilities
Senior Customer Service Representative Billing
Senior Customer Service Representative Cashier
Customer Service Representative I
Building Maintenance Division:
Construction & Contract Manager
Building Maintenance Superintendent
HVAC Technician
Crew Leader - Building Services
Crew Leader - Building Maintenance
Maintenance Worker II - Building Maintenance
Senior Secretary - Building Maintenance
Maintenance Worker I - Building Maintenance
Custodian
Budgeted 2014
Budgeted Budgeted
2012 2013 Active Frozen Total
1.00
1.00
1.00
- 1.00
0.25
0.25
0.25
- 0.25
1.25
1.25
1.25
- 1.25
1.00
1.00
1.00
- 1.00
1.00
1.00
1.00
- 1.00
1.00
1.00
1.00
- 1.00
1.00
1.00
1.00
- 1.00
1.00
1.00
1.00
- 1.00
1.00
1.00
1.00
- 1.00
1.00
1.00
1.00
- 1.00
1.00
1.00
1.00
- 1.00
1.00
1.00
1.00
- 1.00
1.00
1.00
1.00
- 1.00
1.00
1.00
1.00
- 1.00
0.50
0.50
-
- -
11.50
11.50
11.00
- 11.00
1.00
1.00
1.00
- 1.00
-
1.00
1.00
- 1.00
1.00
-
-
- -
1.00
1.00
1.00
- 1.00
-
1.00
1.00
- 1.00
4.00
2.00
2.00
- 2.00
-
1.00
1.00
- 1.00
10.00
10.00
10.00
- 10.00
17.00
17.00
17.00
- 17.00
1.00
1.00
0.50
0.50 1.00
1.00
1.00
1.00
- 1.00
1.00
1.00
1.00
- 1.00
1.00
1.00
1.00
- 1.00
1.00
1.00
1.00
- 1.00
1.00
1.00
1.00
- 1.00
1.00
1.00
1.00
- 1.00
1.00
1.00
1.00
- 1.00
6.50
6.50
6.50
- 6.50
14.50
14.50
14.00
0.50 14.50
158
Activity / Division / Title
City of Fayetteville, Arkansas
Personnel Detail by Activity & Division
Budgeted 2014
Budgeted Budgeted
2012 2013 Active Frozen Total
Budget & Information Management Division:
Budget Director
1.00
1.00
1.00
- 1.00
Senior Research Analyst
1.00
1.00
1.00
- 1.00
Financial Analyst - Budget
1.00
1.00
1.00
- 1.00
Budget Analyst
1.00
1.00
-
1.00 1.00
4.00
4.00
3.00
1.00 4.00
Human Resources Division:
Human Resources Director
1.00
1.00
1.00
-
1.00
Senior Human Resources Officer
1.00
1.00
1.00
-
1.00
Benefits Administrator
2.00
2.00
1.00
1.00
2.00
Human Resources Assistant
1.00
1.00
1.00
-
1.00
5.00
5.00
4.00
1.00
5.00
Information Technology Division:
Information Technologies Director
1.00
1.00
1.00
-
1.00
IT Project Manager
-
-
-
1.00
1.00
Senior Programmer/Analyst
1.00
1.00
1.00
-
1.00
Network Engineer
1.00
1.00
1.00
-
1.00
GIS Coordinator
1.00
1.00
1.00
-
1.00
Systems Administrator
1.00
1.00
1.00
-
1.00
Database Administrator
1.00
1.00
1.00
-
1.00
Systems Analyst
1.00
1.00
1.00
-
1.00
Business Systems Analyst
1.00
1.00
1.00
-
1.00
GIS Technician II
4.00
4.00
4.00
-
4.00
Help Desk Analyst
1.00
1.00
1.00
-
1.00
13.00
13.00
13.00
1.00
14.00
Purchasing Division:
Purchasing Manager
1.00
1.00
1.00
-
1.00
Purchasing Agent
1.00
1.00
1.00
-
1.00
Purchasing Technician
1.00
1.00
1.00
-
1.00
Purchasing Clerk
-
0.50
0.50
-
0.50
I ntern 1
0.50
-
-
-
-
3.50
3.50
3.50
-
3.50
Total Finance & Internal Services Activity
69.75
69.75
66.75
3.50
70.25
159
Activity / Division / Title
POLICE ACTIVITY:
Police Division:
Police Chief
Deputy Chief of Police
Police Captain
Support Services Manager
IT Manager - Police
Police Lieutenant
Systems Analyst
Assistant Support Services Manager
Police Sergeant
Police Corporal
Property/Evidence Manager
Senior Crime Scene Technician
Records Coordinator
Police Officer
Financial Coordinator - Police
Senior Police Support Specialist
Police Support Specialist
Senior Secretary - Police
Police Clerk
Transcriptionist
Police Clerk Imaging
Park Patrol
Central Dispatch Division:
Dispatch Manager
Assistant Dispatch Manager
Dispatch Shift Supervisor
Dispatch Trainer
Dispatcher III
Dispatcher II
Dispatcher I
City of Fayetteville, Arkansas
Personnel Detail by Activity & Division
Budgeted Budgeted
2012 2013
1.00
2.00
3.00
1.00
1.00
5.00
1.00
15.00
58.00
1.00
1.00
1.00
37.00
1.00
2.00
7.50
5.00
2.00
1.50
0.50
1.10
147.60
1.00
1.00
2.00
2.00
9.00
2.00
7.00
24.00
1.00
2.00
3.00
1.00
1.00
5.00
1.00
1.00
15.00
59.00
1.00
1.00
1.00
36.00
2.00
7.50
5.00
2.00
1.50
0.50
1.10
147.60
Budgeted 2014
Active Frozen Total
1.00
-
1.00
1.00
-
1.00
3.00
-
3.00
1.00
-
1.00
1.00
-
1.00
5.00
-
5.00
1.00
-
1.00
1.00
-
1.00
15.00
-
15.00
59.00
-
59.00
1.00
-
1.00
1.00
-
1.00
1.00
-
1.00
33.00
3.00
36.00
2.00
-
2.00
7.50
-
7.50
4.00
1.00
5.00
2.00
-
2.00
1.00
0.50
1.50
0.50
-
0.50
0.50
-
0.50
141.50
4.50
146.00
1.00
1.00
- 1.00
1.00
1.00
- 1.00
2.00
2.00
- 2.00
2.00
2.00
- 2.00
8.00
8.00
- 8.00
2.00
2.00
- 2.00
8.00
7.00
1.00 8.00
24.00
23.00
1.00 24.00
Total Police Activity 171.60 171.60 164.50 5.50 170.00
160
Activity / Division / Title
FIRE ACTIVITY:
Fire Division:
Fire Chief
Assistant Fire Chief
Fire Battalion Chief
Fire Battalion Chief - Fire Marshall
Fire Battalion Chief - Training Officer
IT Analyst - Fire
Fire Captain
Fire Captain - Assistant Fire Marshall
Fire Captain - Training Officer
Fire Captain - Safety Officer
Financial Analyst - Fire
Driver/Operator/Firefighter
Firefighter
Life Safety Education Specialist
Secretary - Fire
Total Fire Activity
City of Fayetteville, Arkansas
Personnel Detail by Activity & Division
Budgeted 2014
Budgeted Budgeted
2012 2013 Active Frozen Total
1.00
2.00
3.00
1.00
1.00
1.00
30.00
3.00
1.00
1.00
1.00
27.00
40.00
1.00
114.00
114.00
1.00
1.00
2.00
2.00
3.00
3.00
1.00
1.00
1.00
1.00
1.00
1.00
30.00
30.00
3.00
3.00
1.00
1.00
1.00
-
1.00
1.00
27.00
27.00
40.00
39.00
1.00
1.00
1.00
1.00
114.00 112.00
114.00 112.00
- 1.00
- 2.00
- 3.00
- 1.00
- 1.00
- 1.00
- 30.00
- 3.00
- 1.00
1.00 1.00
- 1.00
- 27.00
1.00 40.00
- 1.00
- 1.00
2.00 114.00
2.00 114.00
161
City of Fayetteville, Arkansas
Personnel Detail by Activity & Division
Budgeted 2014
Budgeted
Budgeted
Activity / Division / Title
2012
2013
Active Frozen
Total
COMMUNITY PLANNING & ENGINEERING ACTIVITY:
Sustainability & Strategic Planning Division:
Director Sustainability & Strategic Planning
1.00
1.00
1.00 -
1.00
Planner - Long Range
1.00
1.00
1.00 -
1.00
Designer & Project Coordinator
1.00
1.00
1.00 -
1.00
3.00
3.00
3.00 -
3.00
Development Services Division:
Development Services Director 1.00 1.00 1.00 - 1.00
Development Services Administrator - 1.00 1.00 - 1.00
Office Manager - Development Services 1.00 - - - -
Business License Clerk - - 1.00 - 1.00
2.00 2.00 3.00 - 3.00
Engineering Division:
City Engineer
1.00
1.00
1.00
- 1.00
Assistant City Engineer
2.00
2.00
1.00
- 1.00
Staff Engineer
3.00
3.00
3.00
- 3.00
Review Engineer
1.00
1.00
1.00
- 1.00
Trails Coordinator
1.00
1.00
1.00
- 1.00
Surveyor
1.00
1.00
1.00
- 1.00
Land Agent II
1.00
1.00
1.00
- 1.00
Public Works Inspection Manager
1.00
1.00
1.00
- 1.00
Staff Engineer (Unlicensed)
-
1.00
1.00
- 1.00
Land Agent 1
2.00
1.00
1.00
- 1.00
CAD Drafter
2.00
2.00
2.00
- 2.00
PW Projects Inspector
4.00
4.00
4.00
- 4.00
Land Survey Technician
1.00
1.00
1.00
- 1.00
Engineering Services Coordinator
1.00
1.00
1.00
- 1.00
21.00
21.00
20.00
- 20.00
City Planning Division:
City Planning Director
-
1.00
1.00
- 1.00
Director of Current Planning
1.00
-
-
- -
Senior Planner
-
1.00
1.00
- 1.00
Senior Planner - Current Planning
1.00
-
-
- -
Planner - Current Planning
2.00
2.00
1.00
1.00 2.00
Planning Technician - Current Planning
1.00
1.00
1.00
- 1.00
Residential Permits Coordinator
1.00
1.00
1.00
- 1.00
Development Coordinator
1.00
1.00
1.00
- 1.00
Permit Clerk
1.00
1.00
-
1.00 1.00
8.00
8.00
6.00
2.00 8.00
162
City of Fayetteville, Arkansas
Personnel Detail by Activity & Division
Budgeted 2014
Budgeted
Budgeted
Activity / Division / Title
2012
2013
Active
Frozen
Total
Community Services Division:
Community Services Director
1.00
1.00
1.00
-
1.00
Code Compliance Administrator
1.00
1.00
1.00
-
1.00
Community Services Project Coordinator
1.00
1.00
1.00
-
1.00
Housing Manager
1.00
1.00
1.00
-
1.00
Code Compliance Officer
5.00
4.00
4.00
-
4.00
Administrative Assistant - Community Resources
1.00
1.00
1.00
-
1.00
Redevelopment Officer
-
1.00
1.00
-
1.00
Housing Assistant
-
0.50
0.50
-
0.50
I ntern 11
0.50
-
-
-
-
10.50
10.50
10.50
-
10.50
Building Safety Division:
Building Safety Director
-
1.00
1.00
-
1.00
Building Official - Safety
1.00
-
-
-
-
Building Official - Plans Examiner
1.00
1.00
1.00
-
1.00
Inspector- Commercial & Residential
2.00
2.00
2.00
-
2.00
Inspector- Residential
3.00
3.00
2.00
1.00
3.00
Commercial Permits Coordinator
1.00
1.00
1.00
-
1.00
Permit Technician
-
-
-
-
-
Inspections Clerk
1.50
1.50
-
1.00
1.00
Clerk Typist
0.50
0.50
-
0.50
0.50
10.00
10.00
7.00
2.50
9.50
Animal Services Division:
Veterinarian
1.00
1.00
1.00
-
1.00
Animal Services Superintendent
1.00
1.00
1.00
-
1.00
Animal Services Program Manager
1.00
1.00
1.00
-
1.00
Animal Services Program Administrator
1.00
1.00
1.00
-
1.00
Animal Services Officer
3.00
3.00
3.00
-
3.00
Veterinary Assistant
1.00
1.00
1.00
-
1.00
Secretary - Animal Services
1.00
1.00
1.00
-
1.00
Shelter Attendant
6.80
6.80
6.80
-
6.80
15.80
15.80
15.80
-
15.80
Total Community Planning & Engineering Activity
70.30
70.30
4.50
65.30
69.80
163
City of Fayetteville, Arkansas
Personnel Detail by Activity & Division
Activity / Division / Title
TRANSPORTATION SERVICES ACTIVITY:
Transportation Services Division:
Transportation Services Director
Management Accounting Coordinator
Assistant Transportation Manager
Traffic Control Supervisor
Senior Field Operations Supervisor
Field Operations Supervisor - Transportation
Financial Coordinator - Operations
Traffic Signal Technician
Office Manager - Transportation
Crew Leader - Transportation
Maintenance Worker - Transportation Facility
Traffic Technician
Construction Lead Worker
Operations Assistant
Maintenance Worker IV - Construction
Maintenance Worker IV - Asphalt
Maintenance Worker IV - Concrete
Maintenance Worker IV - Drainage
Maintenance Worker IV - Right of Way
Maintenance Worker IV - Trails
Maintenance Worker III - Transportation
Maintenance Worker I - Transportation
Fleet Operations Division:
Fleet Operations Superintendent
Fleet Services Support Manager
Fleet Operations Supervisor
Lead Equipment Mechanic
Fleet Warranty/Materials Coordinator
Equipment Mechanic III
Automotive Parts Specialist
Equipment Mechanic II
Equipment Mechanic I
Fleet Operations Clerk
Equipment Maintenance Worker
Budgeted Budgeted
2012 2013
1.00
1.00
2.00
1.00
2.00
2.00
1.00
3.00
1.00
1.00
1.00
2.00
7.00
2.00
3.00
7.00
1.00
3.00
1.00
1.00
20.00
5.50
68.50
1.00
1.00
1.00
2.00
1.00
3.00
1.00
4.00
3.00
1.00
rn
1 V.JV
1.00
1.00
2.00
1.00
2.00
2.00
1.00
3.00
1.00
1.00
2.00
7.00
3.00
3.00
5.00
1.00
4.00
1.00
1.00
21.00
5.50
68.50
1.00
1.00
1.00
2.00
1.00
3.00
1.00
2.00
5.00
1.00
rn
1 V.JV
Budgeted 2014
Active Frozen Total
1.00 -
1.00
1.00 -
1.00
2.00 -
2.00
1.00 -
1.00
2.00 -
2.00
2.00 -
2.00
1.00 -
1.00
3.00 -
3.00
1.00 -
1.00
1.00 -
1.00
2.00 -
2.00
7.00 -
7.00
3.00 -
3.00
3.00 -
3.00
5.00 -
5.00
1.00 -
1.00
4.00 -
4.00
1.00 -
1.00
1.00 -
1.00
21.00 -
21.00
5.50 -
5.50
68.50 -
68.50
1.00 -
1.00
1.00 -
1.00
1.00 -
1.00
2.00 -
2.00
1.00 -
1.00
3.00 -
3.00
1.00 -
1.00
2.00 -
2.00
5.00 -
5.00
1.00 -
1.00
0.50 -
0.50
18.50 -
18.50
164
Activity / Division / Title
City of Fayetteville, Arkansas
Personnel Detail by Activity & Division
Budgeted 2014
Budgeted Budgeted
2012 2013 Active Frozen Total
Parking & Telecommunications Division:
Parking & Telecommunications Manager
1.00
1.00
1.00 -
1.00
Telecommunications Engineer
1.00
1.00
1.00 -
1.00
Field Operations Supervisor - Parking
1.00
1.00
1.00 -
1.00
Account Clerk - Parking
2.00
2.00
2.00 -
2.00
Parking Enforcement Officer
4.00
4.00
6.00 -
6.00
Total Transportation Services Activity
96.00 96.00 98.00 - 98.00
165
City of Fayetteville, Arkansas
Personnel Detail by Activity & Division
Activity / Division / Title
PARKS & RECREATION ACTIVITY:
Parks & Recreation Division:
Parks & Recreation Director
Parks Maintenance Superintendent
Recreation Superintendent
Park Planning Superintendent
Park Planner II
Parks Maintenance Supervisor
Horticulturist
Park Planner
Urban Forester
Financial Coordinator - Parks & Recreation
YRCC Director
Crew Leader - Athletic Fields
Recreation Programs Manager - Soccer
Maintenance Worker - Parks Facilities
Crew Leader - Forestry Services
Crew Leader - Grounds Maintenance
Crew Leader Turf
Recreation Programs Manager - Softball
Recreation Programs Manager Youth Softball
Recreations Coordinator
Horticultural Assistant II
Senior Secretary - Parks & Recreation
Maintenance Worker IV - Parks
Recreation Programs Assistant
Maintenance Worker III - Parks
Urban Forestry Secretary
Maintenance Worker II - Parks
Maintenance Worker I - Parks
Urban Forestry Intern
Pool Manager
Assistant Pool Manager
YRCC Recreation Assistant
Camp Counselor
Site Supervisor
Lifeguard
Cashier
Total Parks & Recreation Activity
Budgeted Budgeted
2012 2013
1.00
1.00
1.00
1.00
1.00
1.00
2.00
1.00
1.00
1.00
1.00
1.00
2.00
2.00
1.00
1.00
1.00
1.00
1.00
3.00
1.00
5.00
0.60
4.00
1.00
7.00
4.24
0.50
0.35
0.40
0.40
1.00
0.65
3.01
n nn
1.00
1.00
1.00
1.00
1.00
1.00
2.00
1.00
1.00
1.00
1.00
1.00
1.00
2.00
1.00
1.00
1.00
1.00
1.00
1.00
3.00
1.00
5.00
0.60
4.00
1.00
7.00
4.25
0.50
0.35
0.40
0.40
1.00
0.65
2.87
n 77
J `T.JJ J'Y.JJ
54.35 54.35
Budgeted 2014
Active Frozen Total
1.00
- 1.00
1.00
- 1.00
1.00
- 1.00
1.00
- 1.00
1.00
- 1.00
1.00
- 1.00
2.00
- 2.00
1.00
- 1.00
1.00
- 1.00
1.00
- 1.00
1.00
- 1.00
1.00
- 1.00
1.00
- 1.00
2.00
- 2.00
1.00
- 1.00
1.00
- 1.00
1.00
- 1.00
1.00
- 1.00
1.00
- 1.00
1.00
- 1.00
3.00
- 3.00
1.00
- 1.00
5.00
- 5.00
0.60
- 0.60
4.00
- 4.00
1.00
- 1.00
5.00
2.00 7.00
4.25
- 4.25
0.50
- 0.50
0.35
- 0.35
0.40
- 0.40
0.40
- 0.40
1.00
- 1.00
0.95
- 0.95
2.87
- 2.87
0.33
- 0.33
52.65
2.00 54.65
52.65
2.00 54.65
166
City of Fayetteville, Arkansas
Personnel Detail by Activity & Division
Budgeted 2014
Budgeted
Budgeted
Activity / Division / Title
2012
2013
Active Frozen
Total
BUSINESS -TYPE ACTIVITY:
Utilities Director Division:
Utilities Director
1.00
1.00
1.00 -
1.00
Utilities Technical & Design Team Leader
-
1.00
1.00 -
1.00
Construction & Contract Manager
1.00
1.00
1.00 -
1.00
Staff Engineer - Water & Wastewater
1.00
-
- -
-
Administrative Assistant - Mayor's Office
0.50
0.50
0.50 -
0.50
Project Coordinator - Utilities
1.00
1.00
1.00 -
1.00
4.50
4.50
4.50 -
4.50
Water & Sewer Maintenance Division:
Water/Sewer Operations Manager
1.00
1.00
1.00 -
1.00
Assistant Water/Sewer Operations Manager
1.00
1.00
1.00 -
1.00
Water Services Supervisor
1.00
1.00
1.00 -
1.00
Water Services Technical Supervisor
1.00
1.00
1.00 -
1.00
Field Superintendent - Water & Wastewater
2.00
2.00
2.00 -
2.00
Field Service Representative
3.00
3.00
3.00 -
3.00
Lead Warehouse Attendant
1.00
1.00
1.00 -
1.00
Pump & Tank Technician
3.00
3.00
3.00 -
3.00
GIS Technician - Water/Sewer
1.00
1.00
1.00 -
1.00
Meter Operations Assistant
1.00
1.00
1.00 -
1.00
Backflow Prevention Operations Assistant
1.00
1.00
1.00 -
1.00
Crew Leader - Water/License
12.00
12.00
12.00 -
12.00
Office Manager - Water/Sewer
1.00
1.00
1.00 -
1.00
Backflow Prevention Technician
1.00
1.00
1.00 -
1.00
Water Field Service Representative
3.00
3.00
3.00 -
3.00
Maintenance Worker IV - Water/Sewer License
5.00
5.00
5.00 -
5.00
Meter Maintenance Technician
3.00
3.00
3.00 -
3.00
Operations Clerk - Water/Sewer
2.00
2.00
2.00 -
2.00
Warehouse Attendant - Water/Sewer
2.00
2.00
2.00 -
2.00
Meter Reader
9.00
9.00
9.00 -
9.00
Maintenance Worker IV - Water/Sewer No License
4.00
5.00
5.00 -
5.00
Maintenance Worker III - Water/Sewer
14.00
13.00
13.00 -
13.00
72.00
72.00
72.00 -
72.00
Solid Waste & Recycling Division:
Solid Waste Director
1.00
1.00
1.00 -
1.00
Solid Waste Operations Supervisor
1.00
1.00
1.00 -
1.00
Waste Reduction Coordinator
1.00
1.00
1.00 -
1.00
Solid Waste Commercial Representative
1.00
1.00
1.00 -
1.00
Office Manager - Solid Waste
1.00
1.00
1.00 -
1.00
Crew Leader II SW
1.00
1.00
1.00 -
1.00
Crew Leader - Solid Waste
2.00
2.00
2.00 -
2.00
Relief Driver
4.00
4.00
4.00 -
4.00
Recycling Attendant
1.00
2.00
2.00 -
2.00
Route Driver
40.00
38.00
38.00 -
38.00
Maintenance Worker III - Solid Waste
1.00
1.00
1.00 -
1.00
Secretary - Solid Waste
2.00
2.00
2.00 -
2.00
Scale House Attendant
1.00
1.00
1.00 -
1.00
SW Facility Maintenance Worker
-
1.00
1.00 -
1.00
57.00
57.00
57.00 -
57.00
167
Activity / Division / Title
City of Fayetteville, Arkansas
Personnel Detail by Activity & Division
Budgeted 2014
Budgeted Budgeted
2012 2013 Active Frozen Total
Aviation Division:
Airport Director
Financial Coordinator - Airport
Lead Maintenance Worker Airport
Maintenance Worker III - Airport
Administrative Assistant - Airport
Flight Line Operations Supervisor
Flight Line Operations Technician
Airport Customer Service Representative
Total Business -Type Activity
Total Positions - Citywide
1.00
1.00
1.00
-
1.00
1.00
1.00
1.00
-
1.00
1.00
1.00
1.00
-
1.00
2.00
2.00
1.00
1.00
2.00
1.00
1.00
1.00
-
1.00
-
1.00
1.00
-
1.00
-
4.00
4.00
-
4.00
-
1.60
1.60
-
1.60
6.00
12.60
11.60
1.00
12.60
139.50
146.10
145.10
1.00
146.10
757.00
744.80
763.30
763.60
18.50
City of Fayetteville, Arkansas
Frozen Personnel Positions by Activity & Division
Fund / Division Frozen Frozen Frozen Savings
2012 2013 2014 2014
1010 - GENERAL FUND:
GENERAL GOVERNMENT & MISCELLANEOUS ACTIVITY:
Fayetteville District Court Division:
Deputy Court Clerk I
Internal Consulting Division:
Director Internal Consulting
FINANCE & INTERNAL SERVICES ACTIVITY:
Accounting & Audit Division:
Intern I
Building Maintenance Division:
Construction & Contract Manager
Budget & Information Management Division:
Budget Analyst
Human Resources Division:
Benefits Administrator
Information Technology Division:
Database Administrator
IT Project Manager
POLICE ACTIVITY:
Police Division:
Deputy Chief of Police
Police Officer
Senior Secretary - Police
Transcriptionist
Park Patrol
Central Dispatch Division:
Dispatcher I
FIRE ACTIVITY:
Fire Division:
Fire Captain - Safety Officer
Financial Analyst - Fire
Firefighter
COMMUNITY PLANNING & ENGINEERING ACTIVITY:
Engineering Division:
Assistant City Engineer
City Planning Division:
Director of Current Planning
Planner - Current Planning
Permit Clerk
Building Safety Division:
Building Official - Safety
Inspector - Residential
Inspections Clerk
Clerk Typist
1.00 -
- 1.00 - -
0.50
0.50
-
-
0.50
0.50
0.50
32,675
1.00
1.00
1.00
50,174
1.00
1.00
1.00
52,003
1.00
-
-
-
-
-
1.00
83,200
1.00
1.00
-
-
4.00
4.00
3.00
180,522
1.00
1.00
1.00
40,714
0.50
0.50
0.50
16,491
0.60
0.60
-
-
1.00
1.00
1.00
42,312
1.00
1.00
1.00
85,979
0.50
-
-
-
1.00
1.00
1.00
59,082
1.00 1.00
1.00
1.00
-
-
-
-
1.00
54,702
1.00
1.00
1.00
37,467
1.00
1.00
-
-
-
-
1.00
48,055
1.50
1.50
1.00
37,467
-
-
0.50
17,169
169
City of Fayetteville, Arkansas
Frozen Personnel Positions by Activity & Division
Frozen
Frozen
Frozen
Savings
Fund / Division
2012
2013
2014
2014
PARKS & RECREATION ACTIVITY:
Parks & Recreation Division:
Maintenance Worker IV - Parks
1.00
1.00
-
-
Maintenance Worker II - Parks
1.00
1.00
2.00
71,918
Total Frozen Positions - General Fund
23.10
21.60
17.50
$
909,930
5550 - AIRPORT FUND:
BUSINESS -TYPE ACTIVITY:
Aviation Division:
Maintenance Worker III - Airport
1.00
1.00
1.00
$
40,714
Total Frozen Positions - Airport Fund
1.00
1.00
1.00
$
40,714
Total Frozen Positions - Citywide
24.10
22.60
18.50
$
950,644
170
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 2014 Capital Improvements Program listed by
improvement area, followed by a listing of the capital projects which the City plans for 2014.
2014 Capital Improvements (By Funding Source) Compared to Approved CIP
Project Description
Street Fund:
Sidewalk Improvements
Parking Fund:
Parking Lot Improvements & Overlays
Parks Development Fund:
Community Park Improvements
Parks & Recreation Office Renovation
Impact Fee Fund:
Fire Impact Improvements
Police Impact Improvements
Wastewater Impact Improvements
Water Impact Improvements
2014 Projects 2014 Proposed
2013-2017 CIP Budget
$ 0 $
1,042,000
0
1,042,000
$ 31,000 $
31,000
31,000
31,000
683,000
777,000
37,000
37,000
720,000
814,000
77,000
82,000
88,000
102,000
400,000
387,000
500,000
542,000
1,065,000
1,113,000
171
2014 Capital Improvements (By Funding Source) Compared to Approved CIP
2014 Projects
2014 Proposed
Project Description
2013-2017 CIP
Budget
Sales Tax Capital Improvements Fund:
AccessFayetteville Technical Improvements
100,000
100,000
Accounting Image & Check Scanners
5,000
5,000
Animal Services Improvements
0
60,200
Audit Expense
7,000
7,800
Building Improvements
120,000
120,000
City Clerk Document Management Equipment
22,000
22,000
City Council iPads
7,000
7,000
City Hall Audio -Visual Renovation
100,000
100,000
Document Management
20,000
20,000
Exchange/Office Upgrade
150,000
0
Project Management Services
0
150,000
Fayetteville Senior Center Parking Lot & Drainage
58,000
58,000
Fire Apparatus Purchases
426,000
426,000
Fire Facility Maintenance
125,000
125,000
Fire Information Technology Updates
139,000
139,000
Forestry, Safety & ADA Compliance
31,000
31,000
Geographic Information System (GIS)
70,000
70,000
In -House Pavement Improvements
1,551,000
1,692,000
Library Computer Replacements
31,000
31,000
Library Material Purchases
383,000
383,000
Lights of the Ozarks
23,000
23,000
Local Area Network (LAN) Upgrade
150,000
150,000
Location Production System
65,000
65,000
Microcomputer Replacements
90,000
90,000
Native Grasses Program
10,000
10,000
Other Drainage Improvements
200,000
200,000
Police Building Improvements
25,000
25,000
Police Bulletproof Vests
11,000
11,000
Police Equipment Replacement
20,000
20,000
Police K-9 Replacements
10,000
10,000
Police Network/Server Replacments
30,000
30,000
Police Records Management System
0
474,000
Police Specialized Equipment
64,000
64,000
Police Technology Improvements
70,000
70,000
Police Unmarked Vehicles
72,000
72,000
Sidewalk Improvements
520,000
520,000
Storage Area Network (SAN)
40,000
40,000
Stormwater Quality Management/Nutrient Reduction
160,000
160,000
Street ROW / Intersection / Cost Shares
100,000
100,000
Telecommunication Systems Upgrades
5,000
5,000
172
2014 Capital Improvements (By Funding Source) Compared to Approved CIP
2014 Projects 2014 Proposed
Project Description
2013-2017 CIP
Budget
Television Center Digital Conversion
75,000
75,000
Television Center Equipment
50,000
50,000
Traffic Signal Improvements
150,000
150,000
Trail Development
1,641,000
1,500,000
Tree Escrow
62,000
62,000
6,988,000
7,523,000
Water & Sewer Fund:
Baxter Water Tanks Painting
850,000
850,000
Building Improvements - WWTP
33,000
33,000
Business Office Improvements
20,000
20,000
Business Office Technology Improvements
15,000
15,000
Irrigation Reels - WWTP
161,000
161,000
Phosphorus Standards - WWTP
50,000
50,000
Plant Pumps & Equipment - WWTP
225,000
225,000
Sanitary Sewer Rehabilitation
1,000,000
1,000,000
Upgrade/Replace Lift Stations - WWTP
100,000
100,000
W/S Relocations for Street Bond Projects
500,000
500,000
Water Meters
311,000
311,000
Water System Rehabilitation & Replacement
1,150,000
1,150,000
Water/Sewer Equipment Expansions
220,000
220,000
Water/Sewer Impact Fee Cost Sharing
275,000
275,000
4,910,000
4,910,000
Solid Waste Fund:
North / Central Recycling Drop Off Facility
70,000
70,000
Solid Waste Compactors
130,000
130,000
200,000
200,000
Airport Fund:
Airport Roof Replacements
60,000
60,000
60,000
60,000
Shop Fund:
Backhoes/Loaders - Replacement
463,000
418,000
Light/Medium Trucks - Replacement
760,000
785,000
Other Vehicles/Equipment - Replacement
205,000
192,000
Police/Passenger Vehicles - Replacement
300,000
300,000
Solid Waste Equipment - Replacement
931,000
778,000
Tractors/Mowers - Replacement
161,000
161,000
2,925,000
2,634,000
$ 16,899,000 $
18,327,000
173
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 through hearings at committee and ward meetings.
174
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 $10,000 are not considered capital and
are normally funded through program operating budgets. Projects that cost between
$5,000 and $10,000 are handled through the operating budget.
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 2014, 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.
175
Project Cost Determination
All projects are costed using a "Basis of Cost Estimate" table that provides the
estimated basis used for the requested funds. If two or more basis of cost estimates is
used to calculate a funding request, the estimate that represents the majority of the
estimated funds is used.
Basis of Cost Estimate Table for CIP 2013-2017
Cost of Comparable Facility or Equipment
Rule of Thumb Indicator, Unit Costs
Cost Estimated by Engineer, Architect, or Vendor
Preliminary Estimate
Ball Park "Guesstimate"
Priority Selection of Projects
The CIP will rely on priorities defined by the Mayor, City Council, 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.
176
City of Fayetteville, Arkansas
2014 Capital Projects
Summary by Project Category
Sales Tax
Capital
Special
Improvement
Revenue
Enterprise
Shop
Project Category
Fund
Funds
Funds
Fund
Total
Airport Improvements
$ 0 $
0 $
60,000 $
0 $
60,000
Bridge & Drainage Improvements
360,000
0
0
0
360,000
Fire Improvements
690,000
82,000
0
0
772,000
Information Technology Improvements
620,000
0
0
0
620,000
Library Improvements
414,000
0
0
0
414,000
Off -Street Parking Improvements
0
31,000
0
0
31,000
Other Capital Improvements
517,000
0
0
0
517,000
Parks & Recreation Improvements
184,000
814,000
0
0
998,000
Police Improvements
776,000
102,000
0
300,000
1,178,000
Solid Waste Improvements
0
0
200,000
778,000
978,000
Street Improvements
100,000
0
0
0
100,000
Trail Improvements
1,500,000
0
0
0
1,500,000
Transportation Improvements
2,362,000
1,042,000
0
0
3,404,000
Vehicles & Equipment
0
0
0
1,556,000
1,556,000
Wastewater Treatment Improvements
0
0
569,000
0
569,000
Water & Sewer Improvements
0
929,000
3,995,000
0
4,924,000
Water & Sewer Services Improvements
0
0
346,000
0
346,000
$ 7,523,000 $
3,000,000 $
5,170,000 $
2,634,000 $
18,327,000
177
CITY OF FAYETTEVILLE, ARKANSAS
CAPITAL IMPROVEMENTS PROGRAM (2013-2017)
Comprehensive Detail
Budget Projected Projected Projected Projected Total
Funding Source / Category / Division 2013 2014 2015 2016 2017 2013-2017
2100 - STREET:
Transportation Improvements
Transportation (D800)
Sidewalk Improvements
Transportation - Total
2130 - PARKING:
Parking Improvements
Parking & Telecommunications (D840)
Parking Revenue PCI Compliance Upgrade
Parking Lot Improvements and Overlays
Parking - Total
2250 - PARKS DEVELOPMENT:
Parks & Recreation Improvements
Parks & Recreation (D460)
Community Park Improvements
Regional Park Development
Parks & Recreation Office Renovation
Parks Development - Total
2300 - IMPACT FEE:
Fire Improvements
Fire Department (D300)
Fire Impact Improvements
Police Improvements
Police (D200)
Police Impact Improvements
Water & Sewer Improvements
Utilities Director (D900)
Wastewater Impact Improvements
Water Impact Improvements
Impact Fee - Total
4470 - SALES TAX CAPITAL IMPROVEMENTS:
Bridge & Drainage Improvements
Engineering (D610)
Stormwater Quality Management
Other Drainage Improvements
Fire Improvements
Fire Department (D300)
Fire Apparatus Purchases
Fire Facility Maintenance
Fire Information Technology Updates
$0 $1,042,000 $0 $0 $0 $1,042,000
0 1,042,000 0 0 0 1,042,000
0 1,042,000 0 0 0 1,042,000
52,000 0 0 0 0 52,000
30,000 31,000 32,000 33,000 34,000 160,000
82,000 31,000 32,000 33,000 34,000 212,000
82,000 31,000 32,000 33,000 34,000 212,000
700,000
777,000
700,000
673,000
420,000
3,270,000
563,000
0
0
87,000
360,000
1,010,000
0
37,000
40,000
0
0
77,000
1,263,000
814,000
740,000
760,000
780,000
4,357,000
1,263,000 814,000 740,000 760,000 780,000 4,357,000
74,000
82,000
80,000
83,000
86,000
405,000
74,000
82,000
80,000
83,000
86,000
405,000
86,000
102,000
90,000
92,000
94,000
464,000
86,000
102,000
90,000
92,000
94,000
464,000
400,000
387,000
400,000
400,000
400,000
1,987,000
500,000
542,000
500,000
500,000
500,000
2,542,000
900,000
929,000
900,000
900,000
900,000
4,529,000
1,060,000 1,1 13,000 1,070,000 1,075,000 1,080,000 5,398,000
160,000
160,000
160,000
160,000
160,000
800,000
200,000
200,000
200,000
200,000
200,000
1,000,000
360,000
360,000
360,000
360,000
360,000
1,800,000
426,000
426,000
466,000
506,000
1,169,000
2,993,000
125,000
125,000
165,000
125,000
125,000
665,000
40,000
139,000
20,000
20,000
20,000
239,000
591,000
690,000
651,000
651,000
1,314,000
3,897,000
178
CITY OF FAYETTEVILLE, ARKANSAS
CAPITAL IMPROVEMENTS PROGRAM (2013-2017)
Comprehensive Detail
Funding Source / Category / Division
Budget
2013
Projected
2014
Projected
2015
Projected
2016
Projected
2017
Total
2013-2017
Information Technology Improvements
Budget & Research (D540)
Enterprise Data Warehouse System
97,000
0
0
0
0
97,000
Information Technology (D440)
ERP Upgrade/Replacement
1,222,000
0
0
0
0
1,222,000
Exchange/Office Upgrade
220,000
0
150,000
0
0
370,000
Project Management Services
0
150,000
0
0
0
150,000
Local Area Network (LAN) Upgrade
140,000
150,000
135,000
135,000
145,000
705,000
Data Center Relocation
220,000
0
0
0
0
220,000
Backup Storage Appliance
75,000
0
0
0
0
75,000
Microcomputer & Printer Replacements
68,000
90,000
75,000
75,000
75,000
383,000
Storage Area Network (SAN)
40,000
40,000
40,000
120,000
40,000
280,000
Geographic Information System (GIS)
50,000
70,000
75,000
75,000
80,000
350,000
AccessFayetteville Technical Improvements
25,000
100,000
30,000
30,000
30,000
215,000
Document Management
15,000
20,000
15,000
20,000
20,000
90,000
2,172,000
620,000
520,000
455,000
390,000
4,157,000
Library Imorovements
Library (D150)
Library Materials Purchases
375,000
383,000
398,000
406,000
415,000
1,977,000
Library Computer Replacements
30,000
31,000
32,000
33,000
34,000
160,000
405,000
414,000
430,000
439,000
449,000
2,137,000
Other Capital Improvements
Accounting & Audit (D510)
Accounting Image Scanner & Check Sealer
5,000
5,000
0
0
0
10,000
Audit Expense
8,000
7,800
7,000
7,000
7,000
36,800
Animal Services (D650)
Animal Services Improvements
0
60,200
0
0
0
60,200
Building Maintenance (D530)
Building Improvements
119,000
120,000
121,000
123,000
125,000
608,000
City Clerk/Treasurer (D130)
Legislative Management/Agenda Routing
33,000
0
0
0
0
33,000
City Clerk Document Mgt Equipment
0
22,000
47,000
10,000
10,000
89,000
City Council iPads
0
7,000
0
0
0
7,000
Development Services (D600)
Regional Wayfinding Signage Program
125,000
0
0
0
0
125,000
Government Channel (D710)
City Hall Audio -Visual Renovation
70,000
100,000
100,000
0
0
270,000
Television Center Equipment
50,000
50,000
50,000
50,000
50,000
250,000
Television Center Digital Conversion
75,000
75,000
100,000
0
0
250,000
Remote Meeting Recording
50,000
0
0
0
0
50,000
Location Production System
0
65,000
0
0
0
65,000
Digital Signage Implementation
0
0
15,000
15,000
0
30,000
Parking & Telecommunications (D840)
Telecommunication Systems Upgrades
5,000
5,000
5,000
5,000
5,000
25,000
Purchasing (D550)
Citywide Building Insurance Appraisal Study
35,000
0
0
0
0
35,000
575,000
517,000
445,000
210,000
197,000
1,944,000
Parks & Recreation Improvements
Parks & Recreation (D460)
Forestry, Safety and ADA
31,000
31,000
31,000
31,000
31,000
155,000
Native Grasses Program
10,000
10,000
10,000
10,000
10,000
50,000
Lights of the Ozarks
23,000
23,000
23,000
23,000
23,000
115,000
Tree Escrow
114,000
62,000
25,000
11,000
7,000
219,000
Fayetteville Sr. Center Parking Lot/Drainage
0
58,000
0
0
0
58,000
178,000
184,000
89,000
75,000
71,000
597,000
179
CITY OF FAYETTEVILLE, ARKANSAS
CAPITAL IMPROVEMENTS PROGRAM (2013-2017)
Comprehensive Detail
Budget Projected Projected Projected Projected Total
Funding Source / Category / Division 2013 2014 2015 2016 2017 2013-2017
Police Improvements
Police (D200)
Police Bulletproof Vests
Police Building Improvements
Police Technology Improvements
Police Unmarked Vehicles
Police Equipment Replacement
Police Specialized Equipment
Police Records Management System
Police Patrol Vehicle Electronic Upgrades
Police Network/Server Replacements
Police K-9 Replacement
Police Weapons Replacement
Street Improvements
Engineering (D610)
Street ROW/Intersection/Cost Sharing
Trail Improvements
Transportation Services (D800)
Trail Development
Transportation Improvements
Transportation Services (D800)
In -House Pavement Improvements
Sidewalk Improvements
Traffic Signal Improvements
Sales Tax Capital Improvements - Total
5400 - WATER & SEWER:
Wastewater Treatment Improvements
Utilities Director (D900)
Phosphorus Standards Management
Wastewater Treatment Plant (D930)
Disinfection System Replacement - W.W.T.P
Wastewater Treatment/Water Quality
Irrigation Reels - W.W.T.P.
Plant Pumps and Equipment - W.W.T.P.
Upgrade/Replace Lift Stations - W.W.T.P.
Building Improvements - W.W.T.P.
Water & Sewer Improvements
Water & Sewer Maintenance (D910)
Water System Rehabilitation & Replacement
Water/Sewer Relocate for Street Bonds
Sanitary Sewer Rehabilitation
Water/Sewer Impact Fee Cost Sharing
Water/Sewer Equipment Expansions
Baxter Water Tanks Painting
10,000
11,000
42,000
10,000
10,000
83,000
25,000
25,000
25,000
75,000
25,000
175,000
40,000
70,000
25,000
25,000
25,000
185,000
57,000
72,000
72,000
72,000
126,000
399,000
20,000
20,000
35,000
25,000
10,000
110,000
55,000
64,000
32,000
28,000
85,000
264,000
0
474,000
0
0
0
474,000
160,000
0
43,000
0
200,000
403,000
0
30,000
75,000
150,000
30,000
285,000
0
10,000
10,000
0
0
20,000
0
0
0
15,000
40,000
55,000
367,000
776,000
359,000
400,000
551,000
2,453,000
100,000
100,000
100,000
100,000
100,000
500,000
100,000
100,000
100,000
100,000
100,000
500,000
1,548,000
1,500,000
1,650,000
1,679,000
1,670,000
8,047,000
1,548,000
1,500,000
1,650,000
1,679,000
1,670,000
8,047,000
1,842,000
1,692,000
1,695,000
1,955,000
1,576,000
8,760,000
115,000
520,000
639,000
740,000
525,000
2,539,000
0
150,000
150,000
150,000
150,000
600,000
1,957,000
2,362,000
2,484,000
2,845,000
2,251,000
11,899,000
8,253,000 7,523,000 7,088,000 7,214,000 7,353,000 37,431,000
50,000
50,000
50,000
50,000
50,000
250,000
1,000,000
0
0
0
0
1,000,000
1,520,000
0
0
0
0
1,520,000
151,000
161,000
0
0
0
312,000
200,000
225,000
225,000
225,000
225,000
1,100,000
100,000
100,000
150,000
150,000
180,000
680,000
56,000
33,000
35,000
35,000
35,000
194,000
3,077,000
569,000
460,000
460,000
490,000
5,056,000
1,010,000
1,150,000
2,095,000
1,825,000
2,055,000
8,135,000
500,000
500,000
500,000
500,000
500,000
2,500,000
1,210,000
1,000,000
1,200,000
1,250,000
1,250,000
5,910,000
275,000
275,000
275,000
275,000
275,000
1,375,000
38,000
220,000
45,000
8,000
0
311,000
0
850,000
0
0
0
850,000
3,033,000
3,995,000
4,1 15,000
3,858,000
4,080,000
19,081,000
:1
CITY OF FAYETTEVILLE, ARKANSAS
CAPITAL IMPROVEMENTS PROGRAM (2013-2017)
Comprehensive Detail
Budget Projected Projected Projected Projected Total
Funding Source / Category / Division 2013 2014 2015 2016 2017 2013-2017
Water & Sewer Services Improvements
Billing & Collections (D520)
Business Office Printer Replacements
Business Office Improvements
Information Technology (D440)
Business Office Technology Improvements
Water & Sewer Maintenance (D910)
Water Meters
Backflow Prevention Assemblies
Water/Sewer Rate Study
Water & Sewer - Total
5500 - SOLID WASTE:
Solid Waste Improvements
Solid Waste & Recycling (D920)
Solid Waste Compactors
Solid Waste Office/Transfer Station Exp
Recycling Drop Off Facility (North/Central)
Recycling Improvements
Solid Waste Compost Site Slab Expansion
Solid Waste MadVac
Recycling Commercial Expansion (Organics
Solid Waste Rate Study
Solid Waste - Total
5550 - AIRPORT:
Aviation Improvements
Aviation (D810)
Airport Self Serve Station Upgrade
Airport Roof Replacements
Airport Ground Service Equipment
Airport Sprinkler Repl - White Hangar
Airport ARFF Personal Protective Gear
Airport - Total
9700 - SHOP:
Vehicles & Eauioment Improvements
Fleet Operations (D830)
Fleet
- Police/Passenger Vehicles
Fleet
- Solid Waste Vehicles/Equipment
Fleet
- Construction Equipment
Fleet
- Backhoes/Loaders
Fleet
- Other Vehicles and Equipment
Fleet
- Tractor/Mowers
Fleet
- Light / Medium Utility Vehicles
Fleet
- Heavy Utility Vehicles
Shop - Total
All Funding Sources - Total
30,000
0
0
0
0
30,000
20,000
20,000
20,000
20,000
20,000
100,000
30,000
15,000
12,000
10,000
10,000
77,000
313,000
311,000
315,000
325,000
325,000
1,589,000
0
0
10,000
10,000
10,000
30,000
0
0
0
170,000
0
170,000
393,000
346,000
357,000
535,000
365,000
1,996,000
6,503,000 4,910,000 4,932,000 4,853,000 4,935,000 26,133,000
126,000
130,000
134,000
138,000
142,000
670,000
1,173,000
0
0
0
0
1,173,000
66,000
70,000
0
0
0
136,000
28,000
0
0
0
0
28,000
416,000
0
0
0
0
416,000
40,000
0
0
0
0
40,000
0
0
390,000
0
0
390,000
0
0
0
0
133,000
133,000
1,849,000
200,000
524,000
138,000
275,000
2,986,000
1,849,000 200,000 524,000 138,000 275,000 2,986,000
10,000
0
0
0
0
10,000
41,000
60,000
0
0
0
101,000
34,000
0
0
0
0
34,000
65,000
0
0
0
0
65,000
31,000
0
0
0
0
31,000
181,000
60,000
0
0
0
241,000
181,000 60,000 0 0 0 241,000
329,000
300,000
336,000
312,000
283,000
1,560,000
651,000
778,000
598,000
1,345,000
1,085,000
4,457,000
437,000
0
587,000
123,000
195,000
1,342,000
608,000
418,000
381,000
182,000
414,000
2,003,000
969,000
192,000
123,000
732,000
608,000
2,624,000
267,000
161,000
179,000
248,000
57,000
912,000
604,000
785,000
740,000
762,000
596,000
3,487,000
0
0
233,000
825,000
399,000
1,457,000
3,865,000
2,634,000
3,177,000
4,529,000
3,637,000
17,842,000
3,865,000 2,634,000 3,177,000 4,529,000 3,637,000 17,842,000
$23,056,000 $18,327,000 $17,563,000 $18,602,000 $18,094,000 $95,642,000
181
City of Fayetteville, Arkansas
2014 Capital Budget
2014
Project Title & Description Budget
Street Fund (2100)
Transportation Improvements (55201
Sidewalk Improvements (02053): The goal of this project is to continue to improve the
connectivity of the sidewalk system by constructing new sidewalk and repairing existing
sidewalks.
Total Street Fund Projects:
Parking Fund (2130)
Parking Improvements (9130)
Parking Lot Improvements and Overlays (06001): The City currently has 12 public parking
lots and one municipal parking deck that are in the 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.
Total Parking Fund Projects:
Parks Development Fund (2250)
Parks Development Capital (9255)
Community Park Improvements (13001): These projects are needed to improve and
expand facilities in order to meet the current needs of citizens. 2013: Wilson Park
Improvements - remodel pool buildings; Walker Park - new concession stand. 2014: Lake
Fayetteville Improvements - Lake Fayetteville softball complex drainage and remodel
concession, restroom, and playground; Veterans Park - small pavilion and parking
improvements. 2015: Gulley Park Improvements - trail and lighting replacement, new
pavilion and restrooms, and additional parking. 2016: Wilson Park - remodel rock house,
restrooms, and tennis and basketball courts; YRCC Improvements - flooring and outside
facilities. 2017: White River Improvements - develop multi -use fields, remodel pump station,
add parking lot, pavilion, sidewalks and improve river access.
Parks & Recreation Office Renovation (02014): This project will address the space issues by
adding square footage to accommodate a conference/training room that is capable of
holding the staff. Upgrades will be made to the break room, locker room, shower, and
office storage to better meet the staff size and needs. Updates will also be made to the
existing office space and reception area to create a more inviting and comfortable
environment for the public as well as office staff. Renovation to the existing canopy in the
shop yard is also necessary due to attrition and previous damage to support poles.
Total Parks Development Fund Projects:
$ 1,042,000
1,042,000
31,000
31,000
777,000
37,000
182
City of Fayetteville, Arkansas
2014 Capital Budget
2014
Project Title & Description Budget
Impact Fee Fund (2300)
Fire Improvements
Fire Impact Improvements (07003): The purpose of this project is to accumulate funding for
fire projects that are associated with the increase in developments throughout the City. The
funding for this project comes from impact fees collected from developments.
Police Improvements
Police Impact Improvements (07001): The purpose of this project is to accumulate funding
for police projects that are associated with the increase in developments throughout the
City. The funding for this project comes from impact fees collected from developments.
Water & Sewer Improvements
Wastewater Impact Improvements (07004): The purpose of this project is to accumulate
funding for wastewater projects that are associated with the increase in developments
throughout the City. The funding for this project comes from impact fees collected from
developments.
Water Impact Improvements (07002): The purpose of this project is to accumulate funding
for water projects that are associated with the increase in developments throughout the
City. The funding for this project comes from impact fees collected from developments.
Total Impact Fee Fund Projects:
Sales Tax Capital Improvements Fund (4470)
Bridge & Drainage Improvements:
Stormwater Quality Management/Nutrient Reduction (02097): This project includes activities
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) and other projects focused on improving water quality.
Other Drainage Improvements (02108): This project will fund drainage improvements where
needed.
Fire Improvements
Fire Apparatus Purchases (03019): This project is for the replacement of fire apparatus that
are past a useful life and to acquire apparatus for expansion stations in the future. Given
the number of apparatus in the current fleet, an annual replacement program is necessary
to avoid having to purchase multiple apparatus in one fiscal year.
Fire Facility Maintenance (02006): This project is for major repairs to existing facilities that
cannot be funded through the normal operating budget. Repairs include but are not
limited to roofing, plumbing or drainage repairs and replacements, remodeling, fencing,
driveway replacements, generators, stability assessments, fire escape replacements, and
structural repairs to stations. This project allows for necessary repairs to the Fire Department's
multiple fire stations, office locations, and facilities.
82,000
102,000
387,000
542,000
1,1 13,000
200,000
426,000
125,000
183
City of Fayetteville, Arkansas
2014 Capital Budget
2014
Project Title & Description Budget
Fire Information Technology Updates (10017): This project will allow for the replacement of
systems as they become technologically obsolete or inoperable without interrupting daily
operations. With the computer devices in front line apparatus as well as all fire stations, staff
is currently supporting over 80 computers and mobile devices.
Information Technology Improvements
Access Fayetteville Technical Improvements (04047): This project provides funding for
technical improvements, enhancements, third party applications, and maintenance of the
AccessFayetteville website. Access Fayetteville utilizes a commercial Content Management
System (CMS) that is configured and maintained by staff. The CMS allows end users to add,
edit, and approve the content that is displayed on the website.
Document Management (02094): This project is to add additional scanners and licenses as
new applications are added to the Electronic Document Management System (EDMS).
Each year several new applications are added to the system. Users that need to scan and
index documents require a license.
Project Management Services (XXXXX): Project management consulting services to allow
for the implementation of information technology projects.
Geographic Information System (GIS) (02055): Geographic Information Systems (GIS) are
organized collections of computer hardware, 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.
Local Area Network (LAN) Upgrade (02056): This project is to upgrade and expand the
City's Local Area Network (LAN)/Network infrastructure. The LAN is used by every division in
the City across thirty locations connecting approximately 850 devices. While most
components of the LAN are on a three to five year lifecycle, staff must also consider
increases in the system's user base and advances in technology that create a need for
hardware and operating system upgrades. In the next five years, staff will replace most of
the existing servers, switches, and other network hardware. Staff also has plans to add
technology that will increase the speed and reliability of the different aspects of the LAN.
Specifically, a fault tolerant firewall, redundant and/or battery protected power supplies for
all infrastructure equipment, a separate network for backups, network management and
testing tools, WAN optimization hardware, additional monitoring and alerting, and tools to
help manage and deploy security policy.
139,000
20,000
150,000
70,000
150,000
City of Fayetteville, Arkansas
2014 Capital Budget
2014
Project Title & Description Budget
Microcomputer & Printer Replacements (02057): This project is for the replacement of failing 90,000
and outdated personal computers (PCs) and AS/400 system and network printers. In order
to make use of increased functionality of new PC software, PC hardware must be
continuously evaluated and updated. This project will fund the continued rollout of virtual
desktops allowing a standardized desktop to be deployed across the City. The workload for
system printers has steadily decreased since the implementation of the Electronic
Document Management System. This reduction has extended the life on most of the system
printers. The life cycle for the large volume printers has increased from approximately five
years to ten years.
Storage Area Network (09031): This project provides storage for the City's increasing data 40,000
needs. In order to provide fast, reliable access to data, a centralized enterprise class
storage system is required. As the City utilizes technology and applications to increase
efficiencies and productivity, more data is produced. This project expands on an existing
enterprise class storage system with an expected major upgrade after three (3) years.
Library Improvements
Library Materials Purchases (02049): This project provides library materials including 383,000
literature, non-fiction, reference resources, media, e-books, and parenting resources as well
as laptops and e-readers. The Fayetteville Public Library seeks to provide a collection of
library materials at a level commensurate with benchmark cities and the national average
for cities with a population of 50,000 to 99,000 and operating budgets of $3.5-$4.2 million.
Over 1.26 million items were borrowed in 2012 and on track to circ 1.34 million items in 2013,
a 6% increase. In 2012 patrons placed 73,500 holds; this year about 71,000 holds will be
placed demonstrating a continued unfilled demand for materials.
Library Computer Replacements (04004): This project provides rotational replacement of 31,000
computer resources. Public access computing is a core service ensuring all residents have
computer and high speed connectivity. Uses include job searches; classes; email; research;
shopping; writing; school assignments, etc. The library must continually upgrade or replace
public computing stations every three years to continue to provide quality access and
support.
Other Capital Improvements
Accounting Image Scanner & Check Sealer (13002): This project is to purchase an image 5,000
scanner for EDMS and to replace the check folder/sealer for the Accounting & Audit
Division. Staff currently utilizes the copier for scanning which wears out the document
feeder. This scanner will delay the purchase of a new copier. The check folder/sealer is for
the City's payroll checks and W2s and will be funded over a two year period. The current
sealer was purchased in 2007 and needs to be replaced.
Animal Services Improvements (XXXXX): This project is for stainless steel counter tops, new 60,200
kennels, an industrial dishwasher, an industrial clothes washer and dryer, and polished
concrete flooring in the front office.
Audit Expense: 7,800
Building Improvements (02046): This project consists of the repair and replacement of 120,000
damaged and worn roofs, HVAC systems, and provides for other improvements such as
remodels to city owned buildings. City buildings are old and in need of constant repair.
185
City of Fayetteville, Arkansas
2014 Capital Budget
2014
Project Title & Description Budget
City Clerk Document Management Equipment (XXXXX): This project is for equipment used
for document management. Purchases include: 1) two high capacity scanners to replace
two i610 scanners for electronic retrieval. 2) one microfilm reader and one microfilm reader
printer to be able to read documents from microfilm that were archived prior to the
implementation of the Electronic Document Management System (EDMS). 3) one OCE
large format scanner to scan large sets of plans from various departments.
City Council IlPads (XXXXX): This project is to purchase nine (9) iPads to replace City
Council laptops that were purchased in January 2009.
City Hall Audio -Visual Renovation (13004): The audio/visual systems in the meeting rooms in
City Hall need to be replaced. The components and systems are no longer able to meet
the needs of many people who do presentations in the meeting rooms. The systems are
inconsistent from room to room and do not interact with any other systems, including video
production and new technology cannot be integrated. The goal is to replace the A/V
components with a system -based approach that will bring the installations up to date and
allow for future expansion and capacity. This will make the operation of systems consistent
from room to room and provide for better ergonomics and ease of use, integrate the
systems with other presentation and distribution systems, and modernize the systems overall.
Location Production System (XXXXX): This project is to purchase a location production
system that will allow staff to record an event and have a finished production at the end of
the event. This will save time and help make operations more efficient. The system will also
allow the telecast of on -location events and meetings 'live' when that capability becomes
available. Currently it can take up to a week to turn around a program that was shot on
location to be ready for telecast.
Telecommunications Systems Upgrades (04001): In 2012, the City purchased the new Cisco
Telecommunications System. All equipment hardware and software will be covered under
warranty for a five year period. These funds in the CIP will be utilized for any additional
equipment needed for further improvements or expansions such as added positions, new
features that are offered, etc. These funds will also cover the cost of additional licenses
needed for cell phone users to integrate back into the system.
Television Center Digital Conversion (13015): This project is to convert the Television Center
to digital technology. The video production and telecasting industry made the conversion
to digital technology several years ago. The systems used are still old, analog technology
which are non -replaceable should the equipment fail.
Television Center Equipment (02061): The Television Center replaces equipment on an
ongoing basis. This equipment includes production technology, studio equipment, lighting,
sound, signal processing, telecasting equipment, etc. The Center also provides small
equipment support for the Audio/Visual needs of the Administration, replacing needed
equipment when necessary, such as projectors, screens, PA systems, and other A/V support
equipment.
22,000
7,000
65,000
5,000
75,000
50,000
City of Fayetteville, Arkansas
2014 Capital Budget
2014
Project Title & Description Budget
Parks & Recreation Improvements
Fayetteville Senior Center Parking Lot & Drainage (XXXXX): This project is for improvements
to the Fayetteville Senior Activity and Wellness Center including the expansion of the
parking lot for an additional 15 spaces and the Fayetteville Senior Center Drainage Project.
Current parking at the Center is insufficient to accommodate the large percentage of the
clientele that qualify for handicapped parking. The lack of level handicapped parking
creates serious accessibility issue for elderly clients. Inadequate drainage on the north side
of the center results in flooding of the building and parking lot during heavy rains. The
flooding has caused significant damage to the building and the flooded lot creates an
accessibility hazard for elderly clients.
Forestry, Safety & ADA Compliance (02045): Funds in this project are used for new tree
plantings, tree replacements, the annual Celebration of Trees required for the Tree City
designation, the cost for forestry equipment to remove and grind hazardous trees, and
education. Funds are also used to reforest areas within parks to reduce the amount of turf
that requires mowing. Additionally, funds are used to remodel parks where needed to
improve safety and gain ADA compliance, such as swings, older play equipment and
sidewalk connections.
Lights of the Ozarks (02001): The Lights of the Ozarks display is an extremely popular yearly
event that takes place from Thanksgiving to New Years Eve. Approximately 500,000 lights
are displayed around the down -town square where an estimated 200,000 people come to
view the display. 2011 marked the first year that the light display was 100% LED lights.
Native Grasses Program (02014): A prairie restoration project was initiated in 2010 at Lake
Fayetteville. Approximately 30 acres are being converted to desirable native prairie and
oak savannah habitat. Project funds will be used to purchase grass and wildflower seeds,
native plants and trees, and conduct prescribed burns and vegetative management.
These funds will also be used to fund establishment of native plants in other park areas that
are converted to low maintenance, natural areas or where invasive plant species are
removed to enhance the environment and protect the City's historical heritage.
Tree Escrow (08001): This project is used to plant trees in street rights -of -way with seasonal
staff or by contract and for the purchase of equipment to maintain the trees or to contract
for maintenance of the trees. Funds in the project are contributed by developers to meet
the requirements of the Tree Preservation and Protection Ordinance and must be used
within seven years from receipt.
Police Improvements
Police Building Improvements (02047): This project covers the cost of major repairs: security
door lock systems; major plumbing and electrical issues; roof replacement; minor re -models
for the main police facility; and buildings at the radio tower sites and warehouse.
Police Bulletproof Vests (13011): This project provides the 50% local match and any shortfall
from federal funding for the purchase of bulletproof vests for new officers, the replacement
of expired bulletproof vests for veteran officers, and new/replacement tactical bulletproof
vests for the members of the Emergency Response Team.
58,000
31,000
23,000
62,000
25,000
�11
187
City of Fayetteville, Arkansas
2014 Capital Budget
2014
Project Title & Description Budget
Police Equipment Replacement (11006): This project will allocate funds for the replacement 20,000
of police operating equipment such as a paper shredder, document scanners,
uninterrupted power supplies, security/surveillance cameras, etc.
Other specific replacement items are: 1) the addition of one document scan station with
Electronic Document Management System (EDMS) license. 2) obsolete hand-held
computers and thermal citation printers for E-ticketing. 3) hand-held traffic radar units.
These radar units are essential for verification a vehicle was speeding in violation of the
posted speed limit. 4) a digital transcorder for undercover narcotics investigations that is
used for live audio recording of covert operations. This piece of equipment both transmits
and records conversations during undercover buys. The recordings are used for evidentiary
purposes in court after a suspect has been arrested.
Police K-9 Replacement (XXXXX): This project is for two (2) police canines that will reach 10,000
retirement age in the coming years. Police canines are a critical support service to the
Patrol Division. Canines are used to locate missing persons, articles or narcotics, conduct
building searches, and track fleeing suspects. A replacement program must be anticipated
for the canine program. Currently, cost to purchase and train a new canine and handler is
$10,000 per canine.
Police Network/Server Replacements (XXXXX): This project is for the scheduled 30,000
replacement of obsolete computer equipment. The network and core switches that
support on -going Police Department operations and provide connectivity between all
desktop computers and records management servers need to be replaced.
Upgrades/updates of firmware are no longer available after five years of operations. The
replacement of obsolete equipment and the purchase of additional capacity is needed to
meet the department's server computing and data storage requirements. Server
virtualization allows a single physical server computer's CPU, memory, and storage resources
to be shared among multiple logical guest operating systems.
Police Records Management System (14XXX): This project is for the scheduled replacement 474,000
of the Police Records Management System which supports ongoing Police Department
needs. This system stores and provides access to all low enforcement records used to
dispatch public safety personnel to incidents and manages records in case investigations
and evidence, arrests, tickets, accidents, training and certification, etc. This project
includes the replacement of both primary and secondary data servers. The current AS/400
data servers were placed into service in the first quarter of 2005 and will be beyond their
service life by 2014. This project will move records from an AS/400 data server to a Microsoft
data platform server because the AS/400 is becoming an obsolete platform.
Police Specialized Equipment (02062): This project is to replace outdated and/or 64,000
malfunctioning equipment used during police operations. Examples of this equipment
include traffic control equipment, bicycle replacement, wireless remote surveillance
cameras, crisis negotiation throw phone, ballistic shields, ERT equipment, and other items
used in police operations. Tasers are issued to all patrol officers for a less -than -lethal
alternative to subdue combative suspects. Tasers provide an increase in safety for both the
officers and the combative suspects by minimizing the need for physical altercations.
City of Fayetteville, Arkansas
2014 Capital Budget
2014
Project Title & Description Budget
Police Technology Improvements (06002): This is an on -going project for replacement of 70,000
obsolete or malfunctioning department desktop computers, software, printers, and other
peripheral equipment. The replacement of video storage cabinets is added to this project
for 2014. Patrol vehicles are equipped with video recording devices that capture traffic
stops and other relevant events. This video is uploaded to dish -based storage cabinets of
sufficient capacity to accommodate video uploads for a period of one year. Video is then
accessible over the network by authorized personnel for review and dissemination per law
enforcement requirements.
Police Unmarked Vehicles (06003): Unmarked vehicles are a necessity for a progressive 72,000
police department. The department utilizes unmarked vehicles for a variety of tasks
including: gathering intelligence for investigation of narcotics, theft, vandalism, domestic
terrorism, and civil disobedience; conducting pre -raid intelligence for the deployment of
the Emergency Response Team; and conducting alcohol enforcement patrols and any
activity that must be kept covert to be effective. The department is recommending a three
year replacement for vehicles used in undercover capacities and a five year replacement
for vehicles used less frequently in an undercover capacity. Investigators use the same
vehicles to affect arrests and to conduct surveillance.
Street Improvements
Street ROW/Intersection/Cost Sharing (02116): This project is to provide funding for the 100,000
acquisition of miscellaneous street rights -of -way, construction of miscellaneous street
projects, and cost sharing for developer projects.
Trail Improvements
Trail Development (02016): The goal of this project is to provide funding to increase 1,500,000
production of the trails program. Funding provides resources for new trail development and
asphalt replacement on existing trails.
Transportation Improvements
In -House Pavement Improvements (02052): This program provides for the systematic overlay 1,692,000
of existing asphalt streets 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. 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.
Sidewalk Improvements (02053): The goal of this project is to continue to improve the 520,000
connectivity of the sidewalk system by constructing new sidewalk and repairing existing
sidewalks.
Traffic Signal Improvements (02063): This project provides funding for the installation of new 150,000
traffic signals, upgrades to existing traffic signals, and other improvements which enhance
the safety and movement of pedestrians and vehicles. Locations are determined as
warrants are met as specified in the FHWA Manual on Uniform Traffic Control Devices and
when related street projects are completed.
Total Sales Tax Capital Improvements Fund Projects: 7,523,000
City of Fayetteville, Arkansas
2014 Capital Budget
2014
Project Title & Description Budget
Water & Sewer Fund (5400)
Meter Operations Capital (1840)
Business Office Improvements (03038): This project is for various improvements in business
office hardware, safety features, and office configuration. Examples of specific
improvements include the purchase of advanced communications capability to improve
customer service and employee efficiency. This project should leverage technological
improvements.
Business Office Technology Improvements (13016): The purpose of this project is to upgrade
technology in the business office including: hardware and software for customer swipe and
pay stations at each of the cash registers and a new customer counter; kiosks and software
for customer self services applications; a camera surveillance system; and PC and cash
register receipt printer replacements.
Water Meters (02065): This project is for the replacement of old water meters that are no
longer repairable, expansion meters for new water service, and for purchasing new meters
with technological advancements over older style meters. In addition, it includes replacing
hand held and remote style meter reading mechanisms.
Water/Sewer Equipment Expansions (13019): This project is for expansion equipment for the
Water/Sewer Operations Division. It includes two trailers, a trackhoe and trailer,
replacement sewer camera equipment, computers for field crews/trucks, new equipment
to meet evolving stormwater regulations, and other equipment as identified through time.
Capital Water Mains (5600�
20,000
15,000
311,000
220,000
Baxter Water Tanks Painting (XXXXX): This project is to paint the 5 million gallon and 1 million 850,000
gallon water tanks on Baxter Lane to eliminate and prevent internal and external corrosion.
These tanks were last painted in the 1970's. It also includes upgrading the ladder fall
protection, upgrading vents, and modifying the external access and ladder to meet
security requirements.
Water/Sewer Impact Fee Cost Sharing (04039): This project involves all cases where impact
fees are used to cost share with and thus supplement other funding sources to increase
capacity in either the water distribution, pumping and storage system or the wastewater
collection and treatment system.
Water System Rehabilitation & Replacement (12009): This project provides for upgrading,
replacing, or rehabilitating existing water infrastructure 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. Projects may create loops,
purchase easements, and replace or rehabilitate pipes, pump stations, and/or storage
assets. This project may use water/sewer funds, impact fees, and cost shares where
appropriate.
275,000
1,150,000
190
City of Fayetteville, Arkansas
2014 Capital Budget
2014
Project Title & Description Budget
Water/Sewer Relocate for Street Bonds (11011): This project is for various water and sewer
relocations for street bond and other transportation projects where the street bond fund
does not have sufficient funds to cover the utility relocations. Projects are to be paid first
from any remaining water/sewer revenue bond funds, if available. Capacity increases
should be paid from impact fee funds, if available.
Sewer Mains Construction (5700)
Sanitary Sewer Rehabilitation (02017): This project analyzes, repairs, upgrades, and replaces
sewer collection system components to ensure adequate capacity and reduce storm and
groundwater flows entering the system. Negotiations with ADEQ produced an agreement
that as long as the City continues rehabilitation, no enforcement action will be initiated.
Rehabilitation is required system wide and increases the capacity of the overall system by
reducing demand used by infiltration and inflow. This project includes replacing, lining, and
bursting existing sewer mains and manholes, upgrading lift stations, installing some main
extensions and relief lines/capacity upgrades, upgrading the system model, purchasing
easements, and sanitary sewer evaluation studies. All WSIP work was sized based on
continuing the sewer rehabilitation program. As this may include capacity increases,
impact fees may sometimes be spent.
WWTP Capital (5800)
Building Improvements - W.W.T.P. (02032): This project is for structural maintenance, repair,
and replacement of the existing buildings or parts of the buildings at both wastewater
treatment plants.
Irrigation Reels - W.W.T.P. (11010): This project is for the replacement of twelve existing
irrigation reels at the Biosolids Management Site. 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 and increasing hay production.
Phosphorus Standards Management (10027): This project supports efforts by the City
operating independently or as part of a regional 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 similar cooperative efforts.
Plant Pumps and Equipment - W.W.T.P. (02069): The project allows WWTP personnel to adapt
to the needs of each season and year and still maintain compliance. Many pieces of the
WWTP equipment are essential to the wastewater treatment process. 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.
500,000
33,000
�11
50,000
225,000
191
City of Fayetteville, Arkansas
2014 Capital Budget
2014
Project Title & Description Budget
Upgrade/Replace Lift Stations - W.W.T.P. (02068): The lift stations provide a vital function in 100,000
the overall treatment of wastewater. The stations 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.
Total Water & Sewer Fund Projects: 4,910,000
Solid Waste Fund (5500)
Solid Waste Improvements
Recycling Drop Off Facility (North / Central) (13020): This project is to provide a recycling 70,000
drop off facility. Recycling drop offs provide the most cost effective option for expanding
the recycling 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
could include a land purchase based on site availability.
Solid Waste Compactors (10001): This project is for the purchase of compactors. The drop 130,000
box program utilizes compactor boxes to efficiently handle solid waste from large 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. Five
additional compactors are figured each year for years 2013 through 2017 for new service
and replacement of aging units.
Total Solid Waste Fund Projects: 200,000
Airport Fund (5550)
Aviation Improvements
Airport Roof Replacements (13025): This project will replace roofs on four buildings. The 60,000
roofs to be replaced are the flat roof membranes on the buildings currently occupied by
the Ozark Military Museum and the FAA Facilities Maintenance. These buildings were the
original terminal and boarding area structures constructed in the 1960s. Spot maintenance
has been performed to repair leaks but the roof exhibits enough deterioration that a new
roof is warranted. The replacement or refurbishing of the standing seam metal roofs on
buildings currently occupied by Devol Aviation Aircraft Maintenance and Wings Avionics
Inc. are the other replacements. These roofs have required continued repair and
maintenance annually. Tenant complaints of leaks that threaten damage to their
customer's aircraft at times has created the impetus to consider a full-scale replacement or
some other long-term solution to the problem.
Total Airport Fund Projects: 60,000
192
City of Fayetteville, Arkansas
2014 Capital Budget
2014
Project Title & Description Budget
Shop Fund (9700)
Fleet Operations Capital (1920)
Backhoes/Loaders - Replacement (02076): The purpose of this project is to replace
obsolete or high maintenance vehicles which are no longer suited for regular service. 2014
purchases include three backhoes, two skid steer loaders, and one small front end loader.
Light/Medium Trucks - Replacement (02078): The purpose of this project is to replace
obsolete or high maintenance vehicles which are no longer suited for regular service. 2014
purchases include twenty-three trucks.
Other Vehicles/Equipment - Replacement (02080): The purpose of this project is to replace
obsolete or high maintenance vehicles which are no longer suited for regular service. 2014
purchases include various attachments, an aerator, a generator, a semi -trailer, and an air
compressor.
Police/Passenger Vehicles - Replacement (02081): The purpose of this project is to replace
obsolete or high maintenance vehicles which are no longer suited for service. 2014
purchases include two mid -size sedans, two police package motorcycles, and five police
package Tahoe units.
Solid Waste Equipment - Replacement (02082): The purpose of this project is to replace
obsolete or high maintenance sanitation vehicles which are no longer suited for solid waste
collection or recycling. 2014 purchases include a front load truck, a rear load truck, and a
compost grinder.
Tractors/Mowers - Replacement (02083): The purpose of this project is to replace obsolete
or high maintenance vehicles which are no longer suited for regular service. 2014
purchases include two rakes, two brush mowers, two discbines, and six zero turn mowers.
Total Shop Fund Projects:
Total Capital Improvements Program - 2014 Projects
418,000
192,000
300,000
778,000
2,634,000
$ 18,327,000
193
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 because 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-1
A
Upper medium quality, and strong capacity
A
to pay principal and interest.
Baa-1
BBB
Medium grade quality, adequate capacity
& Baa
to pay principal and interest.
Ba and
BB and
Speculative quality, low capacity
lower
lower
to pay principal and interest.
194
Description of Outstanding Bonds
Special Obligation Bonds
Sales & Use Tax Refunding and Capital Improvement Bonds, Series 2005B: The bonds are
special obligations of the City payable from receipts from a three-quarter of one percent
citywide sales and use tax. The proceeds of the bonds are for the purpose of financing a
portion of the costs of certain improvements to the City's wastewater treatment plants and
sewerage and related facilities. The original issue amount was $45,000,000.
Property Tax Increment Interest Accretion Bonds (Highway 71 East Square Redevelopment
District No. 1 Project), Series 2005: The bonds are special obligations of the City payable solely
from the Property Tax Increment of the District and monies in the funds and accounts
established under the Indenture. The proceeds of the bonds 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 tax. The proceeds of the bonds are for
the purpose of financing the costs of certain improvements to the City's wastewater treatment
plants, sewerage, and related facilities. The original issue amount was $14,340,000.
Sales and Use Tax Capital Improvement Bonds, Series 2009A: The bonds are special
obligations of the City secured by and payable solely from receipts from a one -quarter and a
three-quarter of a one percent citywide sales and use tax. The proceeds of the bonds are for
the purpose of financing a portion of the costs of certain improvements certain City streets
and to the City's trail system. The original issue amount was $1 1,250,000.
195
Revenue Bonds
Hotel & Restaurant Gross Receipts Tax Refunding, Series 2003: These bonds are special
obligations of the City and were issued for the purpose of refinancing the Hotel & Restaurant
Gross Receipts Tax Refunding bonds, Series 1998. The bonds are payable solely from amounts
received by the City from a 1 % Hotel & Restaurant Gross Receipts tax. As a result of the
refunding, the City has a projected net present value savings of approximately $334,000 over
the remaining life of the bonds. The original issue amount was $6,335,000.
Parking Revenue Improvement Bonds, Series 2012: The bonds are payable solely from the net
parking revenues. 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 2012 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 2012
Bonds. The original issue amount was $6,220,000.
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 refunding
was 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.
Water & Sewer System Refunding, Series 2012: 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 2002B water and sewer system bonds. The refunding
was 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 2000B bond issue. The
original issue amount was $3,665,000.
City of Fayetteville, Arkansas
Bonds Outstanding
December 31, 2013
Description
Special Obligation Bonds
Tax Increment Interest Accretion Bonds
Sales and Use Tax Capital Refunding &
Capital Improvement Bonds, Series 2005B
Sales and Use Tax Capital Improvement
Bonds, Series 2006A
Sales and Use Tax Capital Improvement
Revolving Loan Fund (RLF) 2006
Sales and Use Tax Capital Improvement
Bonds, Series 2007A
Sales and Use Tax Capital Improvement
Bonds, Series 2009A
Revenue Bonds
Hotel & Restaurant Gross Receipts Tax
Refunding, Series 2003
Parking Revenue Improvement Bonds,
Series 2012
Water & Sewer System, Series 2009
Water & Sewer System Refunding,
Series 2012
Outstanding
Bond
Due
Interest
Issue
Dates
Rates
Amount
2005
2006-2029
6.500% $
3,250,000
2005
2009-2015
3.957-4.00%
0
2006
2006-2021
3.00-5.00%
46,590,000
2006
2009-2018
3.00%
10,743,057
2007
2007-2026
4.20-4.47%
12,265,000
2009
2015-2021
3.00-3.85%
10,540,000
83,388,057
2003
2004-2015
2.55-3.55%
1,275,000
2012
2013-2037
1.00-3.63%
6,160,000
2009
2009-2020
2.10-3.70%
7,390,000
2012
2012-2017
1.00-2.00%
2,845,000
17,670,000
$ 101,058,057
197
City of Fayetteville, Arkansas
2014 Debt Service Payment Schedule
Outstanding
Bond
Description
Issue
Principal
Interest
Total
Special Obligation Bonds
Sales and Use Tax Capital Refunding &
2005 $
0
$ 0 $
0
Capital Improvement Bonds, Series 2005B
Sales and Use Tax Capital Improvement
2006
0
2,096,476
2,096,476
Bonds, Series 2006A
Sales and Use Tax Capital Improvement
2006
2,022,594
307,236
2,329,830
Revolving Loan Fund (RLF) 2006
Sales and Use Tax Capital Improvement
2007
0
550,870
550,870
Bonds, Series 2007A
Sales and Use Tax Capital Improvement
2009
0
389,626
389,626
Bonds, Series 2009A
2,022,594
3,344,208
5,366,802
Revenue Bonds
Hotel & Restaurant Gross Receipts Tax
2003
625,000
44,638
669,638
Refunding, Series 2003
Parking Revenue Improvement Bonds,
2012
120,000
176,170
296,170
Series 2012
Water & Sewer System, Series 2009
2009
840,000
233,012
1,073,012
Water & Sewer System, Series 2012
2012
690,000
56,900
746,900
2,275,000
510,720
2,785,720
$
4,297,594
$ 3,854,928 $
8,152,522
IM
City of Fayetteville, Arkansas
Computation of Legal Debt Margin
December 31, 2013
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.
2013 Assessed Value
Debt Limit - 20% of Assessed Value
General Obligation Bonds Payable
Less: Debt Service Fund
Total Debt Applicable to Debt Limit
Legal Debt Margin
N 300
c
0
200
100
$ 1,288,721,861
257,744,372
$ 257,744,372
Debt Applicable to Debt Limit 2003-2013
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
Enterprise Fund Debt Limit (Revenue Bond Debt
Enterprise fund debt is established by the cash flow for each enterprise fund. For example, the
Water & Sewer Fund must be able to generate sufficient cash flows to meet normal operating
and capital, as well as provide sufficient resources to meet the annual debt service
requirements. Prior to issuing enterprise fund bonds, an analysis of current revenues and
expenses is conducted to determine the revenues required to support a bond issue.
Special Obligation Bond Debt Limit
Special obligation bond debt is limited by the maximum amount of the special source (such
as sales tax) can generate within terms of bond covenants.
* Note: The assessed value does not include City utilities.
199
City of Fayetteville, Arkansas
Total Debt to Maturity Schedule - All Funds
December 31, 2014
Principal Amount
Maturity
Beginning
Ending
Annual Debt
Year
Balance
Additions
Reductions
Balance
Interest
Requirement
2014
101,058,057
0
4,297,594
96,760,463
3,854,928
8,152,522
2015
96,760,463
0
12,983,727
83,776,736
3,736,204
16,719,931
2016
83,776,736
0
12,856,708
70,920,028
3,220,144
16,076,852
2017
70,920,028
0
13,436,592
57,483,436
2,699,214
16,135,806
2018
57,483,436
0
14,043,436
43,440,000
2,149,986
16,193,422
2019
43,440,000
0
12,260,000
31,180,000
1,595,930
13,855,930
2020
31,180,000
0
11,285,000
19,895,000
1,081,143
12,366,143
2021
19,895,000
0
7,150,000
12,745,000
714,991
7,864,991
2022
12,745,000
0
1,490,000
11,255,000
384,013
1,874,013
2023
11,255,000
0
1,555,000
9,700,000
315,323
1,870,323
2024
9,700,000
0
1,630,000
8,070,000
243,146
1,873,146
2025
8,070,000
0
1,295,000
6,775,000
177,476
1,472,476
2026
6,950,000
0
260,000
6,690,000
118,845
378,845
2027
6,690,000
0
265,000
6,425,000
111,298
376,298
2028
6,425,000
0
275,000
6,150,000
103,193
378,193
2029
6,150,000
0
3,530,000
2,620,000
12,563,693
16,093,693
2030
2,620,000
0
290,000
2,330,000
85,755
375,755
2031
2,330,000
0
300,000
2,030,000
76,610
376,610
2032
2,030,000
0
310,000
1,720,000
67,155
377,155
2033
1,720,000
0
320,000
1,400,000
56,550
376,550
2034
1,400,000
0
330,000
1,070,000
44,769
374,769
2035
1,070,000
0
345,000
725,000
32,534
377,534
2036
725,000
0
355,000
370,000
19,847
374,847
2037
370,000
0
370,000
0
6,706
376,706
$ 101,058,057 $
0 $
101,233,057 $
(175,000) $
33,459,451 $
134,692,508
200
City Attorney
City Prosecutor
Police
Department
Central Dispatch
Utilities
Department
Parking & Telecommunications
Wastewater Treatment Plants
Water & Sewer Operations
City of Fayetteville, Arkansas
Organizational Chart
Citizens of Fayetteville
City Clerk/Treasurer
Internal Audit Department
Communications &
Volunteer Services
Department
Government Channel
Mayor
Chief of Staff
Finance & Internal
Services Department
Accounting & Audit
Billing & Collections
Budget & Research
Building Maintenance
Information Technology
Purchasing
City Council
Office Administration
Human Resources
Sustainability & Strategic
Planning Department
Transportation Services
Department
Aviation
Fleet Operations
Solid Waste & Recycling
Transportation
District Judge
District Court
Parks & Recreation
Department
Fire
Department
Development Services
Department
Animal Services
Building Safety & Permits
City Planning
Community Services
Engineering
201
Officials of the City of Fayetteville, Arkansas
Elected Officials
Mayor
Lioneld Jordan
Ward 1, Position 1
Adella Gray
Ward 1, Position 2
Sarah Marsh
Ward 2, Position 1
Mark Kinion
Ward 2, Position 2
Matthew Petty
Ward 3, Position 1
Justin Tennant
Ward 3, Position 2
Martin W. Schoppmeyer, Jr
Ward 4, Position 1
Rhonda Adams
Ward 4, Position 2
Alan Long
City Attorney
Kit Williams
City Clerk/Treasurer
Sondra Smith
District Judge
David Stewart
Executive Staff
Chief of Staff
Police Chief
Fire Chief
Senior Department Directors
Communications & Marketing Director
Development Services Director
Finance Director
Parks & Recreation Director
Transportation Services Director
Utilities Director
Division Heads
Accounting Director
Billing & Collections Manager
Budget Director
Building Maintenance Superintendent
City Engineer
City Prosecutor
Community Services Director
Director of Aviation
Dispatch Manager
District Court Administrator
Fleet Operations Superintendent
Government Channel Manager
Human Resources Director
Information Technologies Director
Internal Auditor
479.575.8330
mayor@fayetteville-ar.gov
479.442.4958
Ward1_posl@fayetteville-ar.gov
479.442.3095
Ward1_pos2@fayetteville-ar.gov
479.521.7632
Ward2_pos1@fayetteville-ar.gov
479.442.5536
Ward2_pos2@fayetteville-ar.gov
479.973.5202
Ward3_pos1@fayetteville-ar.gov
479.442.3535
Ward3_pos2@fayetteville-ar.gov
479.442.4612
Ward4_pos1@fayetteville-ar.gov
479.442.5415
Ward4_pos2@fayetteville-ar.gov
479.575.8313
kwilliams@fayetteville-ar.gov
479.575.8323
City_clerk@fayetteville-ar.gov
479.587.3590
dstewart@fayetteville-ar.gov
Management Staff
Don Marr
Greg Tabor
David Dayringer
Lindsley Smith
Jeremy Pate
Paul A. Becker
Connie Edmonston
Terry Gulley
David Jurgens
Marsha Hertweck
Cheryl Partain
Kevin Springer
Larry Rennie
Chris Brown
Casey Jones
Yolanda Fields
Ray Boudreaux
Kathy Stocker
Dena Stockalper
Jesse Beeks
Fritz Gisler
Missy Leflar
Scott Huddleston
Vacant
Parking & Telecommunications Manager Sharon Waters
Purchasing Manager Peggy Vice
Solid Waste & Recycling Manager Vacant
Sustainability & Strategic Plan. Director Peter Nierengarten
Water & Wastewater Operations Manager Tim Nyander
479.575.8330
dmarr@fayetteville-ar.gov
479.587.3565
police@fayetteville-ar.gov
479.575.8365
fire@fayetteville-ar.gov
479.575.8330 Ismith@fayetteville-ar.gov
479.575.8265 jpate@fayetteville-ar.gov
479.575.8330 pbecker@fayetteville-ar.gov
479.444.3471 parks_and_recreation@fayetteville-ar.gov
479.575.8228 transportation@fayetteville-ar.gov
479.575.8330 djurgens@fayetteville-ar.gov
479.575.8281
accounting@fayetteville-ar.gov
479.521.1258
cpartain@fayetteville-ar.gov
479.575.8347
budget_research@fayetteville-ar.gov
479.575.8363
building_services@fayetteville-ar.gov
479.575.8206
engineering@fayetteville-ar.gov
479.575.8377
cjones@fayetteville-ar.gov
479.575.8260
community_services@fayetteville-ar.gov
479.718.7642
rboudreaux@fayetteville-ar.gov
479.587.3555
police@fayetteville-ar.gov
479.587.3591
district—Court@fayetteville-ar.gov
479.444.3495
fleet@fayetteville-ar.gov
479.444.3434
fgisler@fayetteville-ar.gov
479.575.8278
mleflar@fayetteville-ar.gov
479.575.8320
information—technology@fayefteville-ar.gov
479.575.8261
479.575.8280
parking@fayetteville-ar.gov
479.575.8256
purchasing@fayetteville-ar.gov
479.575.8398
solid—waste@fayetteville-ar.gov
479.575.8272
jcoleman@fayetteville-ar.gov
479.575.8386
water_and_sewer_maintenance@
fayetteville-ar.gov
202
City of Fayetteville, Arkansas
2014 Operating Budget
Outside Agency Funding
Actual Budgeted Estimated Budgeted
2012 2013 2013 2014
General Fund (1010):
Fayetteville Boys & Girls Club $
205,350 $
205,350 $
205,350 $
215,175
Public Access Provider Your Media
93,000
105,000
105,000
105,000
NWAEDD (Senior Center)
53,350
53,350
53,350
74,314
Arkansas Air & Military Museum
12,000
14,500
14,500
14,500
*NWA Regional Planning
40,469
40,469
40,469
40,469
*Central Emergency Medical Service
270,000
270,000
270,000
270,000
Total General Fund Outside Agency Funding
674,169
688,669
688,669
719,458
Street Fund (2100):
Ozark Regional Transit
254,000
296,000
296,000
300,000
Razorback Transit
50,000
50,000
50,000
158,694
Total Street Fund Outside Agency Funding
304,000
346000
346,000
458,694
Total Outside Agency Funding $
978,169 $
1,034,669 $
1,034,669 $
1,178,152
* These Outside Agencies Have Interlocal Governmental Agreements.
203
LISTING OF ACRONYMS
A&P..................................................................................................................... Advertising & Promotion
ADA......................................................................................................... Americans with Disabilities Act
ADEQ..........................................................................Arkansas Department of Environmental Quality
ADH........................................................................................................Arkansas Department of Health
AED....................................................................................................... Automated External Deliberator
AEP.......................................................................................................................Arkansas Electric Power
AHTD............................................................................ Arkansas Highway Transportation Department
ARFF..............................................................................................................Aircraft Rescue Fire Fighting
A/V.......................................................................................................................................... Audio/Visual
AVL...............................................................................................................Automatic Vehicle Location
BOD.........................................................................................................Biochemical Oxygen Demand
BIMS................................................................................. Budget & Information Management System
CAD................................................................................................................... Computer Aided Design
CAFR......................................................................................Comprehensive Annual Financial Report
CALEA..............................................
Commission on Accreditation for Law Enforcement Agencies
CAT........................................................................................................... Community Access Television
CDBG.........................................................................................Community Development Block Grant
CIP..........................................................................................................Capital Improvements Program
CMS.........................................................................................................Content Management System
COLA................................................................................................................Cost of Living Adjustment
CPI...........................................................................................................................Consumer Price Index
CPR........................................................................................ Cardiovascular Pulmonary Resuscitation
DDS.....................................................................................................................Data Security Standards
DOT........................................................................................................... Department of Transportation
DTF.....................................................................................................................................Drug Task Force
DWI....................................................................................................................Driving While Intoxicated
ECM.................................................................................................... Enterprise Content Management
ED....................................................................................................................... Economic Development
EDMS.................................................................................Electronic Document Management System
EMS............................................................................................................ Emergency Medical Services
EMT........................................................................................................ Emergency Medical Technician
EPA..................................................................................................... Environmental Protection Agency
ERP..............................................................................................................Enterprise Resource Planning
ERS.............................................................................................................. Emergency Response Station
FAA........................................................................................................ Federal Aviation Administration
FAR............................................................................................................... Federal Aviation Regulation
FASB.......................................................................................... Financial Accounting Standards Board
FBO......................................................................................................................... Fixed 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
204
LISTING OF ACRONYMS, (continued)
GHG................................................................................................................................ Greenhouse Gas
GIS.........................................................................................................Geographic Information System
GPS.................................................................................................................. Global Positioning 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
MCT................................................................................................................ Mobile Computer Terminal
MDT..........................................................................................................................Mobile Data Terminal
MGD..................................................................................................................... Million Gallons per Day
MILK................................................................................................................................Martin Luther King
MRF.................................................................................................................Materials Recovery Facility
MUTCD............................................................................... Manual on Uniform Traffic Control Devices
MVR..................................................................................................................... Mobile Video Recorder
NPDES........................................................................National Pollutant Discharge Elimination System
NWA............................................................................................................................ Northwest Arkansas
NWACC................................................................................. Northwest Arkansas Community College
NWAEDD........................................................... Northwest Arkansas Economic Development District
O&M.............................................................................................................. Operation & Maintenance
ORT..........................................................................................................................Ozark Regional Transit
PA.........................................................................................................................................Public Address
PAPI.................................................................................................. Precision Approach Path Indicator
PC............................................................................................................................... Personal Computer
PCI.........................................................................................................................Payment Card Industry
PO...................................................................................................................................... Purchase Order
PRAB.................................................................................................Parks & Recreation Advisory Board
RFP........................................................................................................................... Request for Proposals
ROW........................................................................................................................................Right-of-Way
RLF.............................................................................................................................Revolving Loan Fund
RTU..........................................................................................................................Remote Terminal Units
SCADA.......................................................................................Supervisory Control & Data Acquisition
SQL...............................................................................................................Structured Query Language
SS IRS ........................................................................................................... SQL Server Reporting Services
TIF....................................................................................................................... Tax Increment Financing
TSS......................................................................................................................... Total Suspended Solids
UDC..............................................................................................................Unified Development Code
UPS............................................................................................................ Uninterruptable Power Supply
USACE........................................................................................ United States Army Corps of Engineers
205
LISTING OF ACRONYMS, (continued)
UV............................................................................................................................................... Ultra Violet
W&S, W/S........................................................................................................................... Water & Sewer
WAN............................................................................................................................ Wide Area Network
WSIP.................................................................................... Wastewater System Improvements Project
WWT...................................................................................................................... Wastewater Treatment
WWTP.......................................................................................................... Wastewater Treatment Plant
W/WW.........................................................................................................................Water/Wastewater
YRCC....................................................................................... Yvonne Richardson Community Center
1Q.
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, means the total anticipated revenues are equal
to or exceed the budgeted expenditures for that 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.
207
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 identified expenses, such as salary increases, but for which amounts are uncertain.
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 bonds, and required contributions to a sinking fund for term bonds.
DEBT SERVICE FUND. A governmental type fund used to account for accumulations of resources
that are restricted, committed, or assigned to expenditures for principal and interest.
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 used by the City. Each Division reports to one of more departments.
EFFECTIVENESS. Effectiveness data enables decision -makers to see that quality does not suffer as
productivity increases, and that constituents are satisfied with services.
e
GLOSSARY, (continued)
ENCUMBRANCE. An account used to record the estimated amount of contracts, salary
commitments and purchase orders that are chargeable to an appropriation.
ENTERPRISE FUND. A fund established to finance and account for the acquisition, operation, and
maintenance of governmental facilities and services which are entirely or predominantly self-
supporting by user charges.
EXPENDITURE. Under the current financial resources measurement focus (modified accrual basis),
decreases in net financial resources not classified as other uses.
EXPENSE. An outflow of resources that results in the consumption of net assets by the entity during
the reporting period..
FIDUCIARY FUND. Any fund held by a governmental unit as an agent or trustee.
FISCAL YEAR. A 12-month period of time to which the annual budget applies and at the end of
which a governmental unit determines its financial position and the results of its operations.
FIXED ASSET. Long-term assets that are intended to be held or used, such as land, buildings,
machinery, furniture, and other equipment. Fixed assets depreciate
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 Balances are 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 undesignated 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.
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.
M
GLOSSARY, (continued)
GOAL. A goal is a statement of desired conditions to be maintained or achieved through the
efforts of an organization. Actual total achievement may be impossible, but the goal is a standard
against which to measure progress toward ideal conditions. A goal is a definition of results toward
which the work of the organization is directed.
GOVERNMENTAL FUND. A generic classification of funds sued to account for activities primarily
supported by taxes, grants, and similar revenue sources.
GRANT. A contribution by one governmental unit to another unit. The contribution is usually made
to aid in the support of a specified function or for the acquisition or construction of fixed assets.
INCOME. A term used to represent the excess of revenues earned over the expenses incurred in
carrying on an enterprise operation.
INTERGOVERNMENTAL REVENUE. Revenue from other governments. Grants, entitlements, and
shared revenues are types of intergovernmental revenue.
INTERNAL SERVICE FUND. A fund established to finance and account for services and commodities
furnished by a designated department to other departments. Amounts expended by the fund are
reestablished from either operating earnings or by transfers from other funds.
INVESTMENT. Securities held for the production of income in the form of interest and dividends.
LIABILITY. Probable future sacrifices of economic benefits arising from present obligations of a
particular entity to transfer assets or provide services to other entities in the future as a result of past
transactions or events.
LINE -ITEM. A detailed classification of an expense or expenditure classified by object within each
Division.
LONG-TERM DEBT. Debt with a maturity of more than one year after the date of issuance.
MODIFIED ACCRUAL BASIS. Governmental funds use the modified accrual basis of accounting.
Revenues are recognized in the period in which they become both available and measurable.
Expenditures are recognized at the time a liability is incurred.
NET INCOME. A term used in governmental enterprise to designate the excess of total revenues
over total expenses.
NONOPERATING EXPENSE. Proprietary fund expenses incurred in performance of activities not
directly related to supplying the basic service by a governmental enterprise.
NONOPERATING INCOME. Proprietary fund income that is not derived from the basic operations of
such enterprises.
OBJECT CODE. Expenditure classification according to the types of items purchased or services
obtained; for example, personnel services, materials and supplies, contractual service, and capital.
210
GLOSSARY, (continued)
OBJECTIVE. An objective is a decision about the amount of progress to be made within a specified
period of time. It states in measurable and quantitative terms the results to be achieved within a
specified time and plans the incremental steps to achieve the goal.
OPERATING TRANSFER. Legally authorized interfund transfers from a fund receiving revenue to the
fund that makes expenditures.
ORDINANCE. A formal legislative enactment by the governing board of a municipality. If it is not in
conflict with any higher form of law, such as a state statute or constitutional provision, it has the full
force and effect of law within the boundaries of the municipality to which it applies.
PERFORMANCE BUDGET. A budget which relates appropriations to work loads. By featuring unit
measures, performance budgets are believed to express official and citizen interest in the
managerial value of efficiency.
PERFORMANCE MEASURES. Performance measures provide a means of identifying the level of
service provided. Performance measures include a measurement of Demand, Workload,
Productivity, and Effectiveness.
PROGRAM. Operating units within a Division. Each program represents a specific type of activity
within its Division aimed at providing a service for which the City is responsible.
PROGRAM BUDGET. A budget which relates appropriations to goals. Budget makers practicing this
approach strive to appropriate sums to non -organization, goal -oriented cost centers. Program
budgeting is believed to express official and citizen interest in planning and in the effective use of
resources.
PROGRAM OBJECTIVES. A program objective is a decision about the amount of progress to be
made within a specified period of time in reducing the gap between real conditions and the ideal
conditions described in the Program Description. It states in measurable quantitative terms the
results to be achieved within a specified time and plans the incremental steps to achieve them.
PRODUCTIVITY. Unit cost (productivity data) enables decision -makers to measure efficiency, as
opposed to total expenditures. Productivity unit costs can also be used to quickly estimate the
cost of adding more service or savings realized from reductions in service.
PROPRIETARY FUND. Sometimes referred to as "income -determination" or "commercial -type" funds.
Examples are enterprise and internal service funds.
RESERVE. An account that records a portion of the fund equity that must be segregated for some
future use and which is not available for further appropriation or expenditure.
RETAINED EARNINGS. The accumulated earnings of an enterprise or internal service fund that have
been retained in the fund and that are not reserved for any specific purpose.
REVENUE. Additions to fund financial resources other than from interfund transfers and debt issue
proceeds.
211
GLOSSARY, (continued)
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.
212
City of Fayetteville, Arkansas
Index
Acronyms....................................................................204-206
Administrative Procedures to Adjust the Approved Budget .........................7-8
Airport Fund (5550): Category Summary...........................................127
Airport Fund (5550): Fund Description.......................................123-124
Airport Fund (5550): operating Budget.......................................125-126
Budget Executive Summary .....................................................III
-XI
BudgetFlowchart..................................................................3
Budget organizational Structure................................................9-10
Budget Process..................................................................1-2
Budget Resolution...............................................................XII
Capital Budget(2014).......................................................182-193
Capital Improvement Policy........................................................6
Capital Improvements Program Directional Information ........................174-176
Capital Improvements Program Introduction...................................171-173
Capital Projects Comprehensive Detail(2014)................................178-181
Capital Projects Summary(2014).................................................177
Chart of Fund Types - Governmental...............................................13
Chart of Fund Types - Proprietary & Fiduciary....................................14
Community Development Block Grant Fund (2180): Category Summary..................51
Community Development Block Grant Fund (2180): Fund Description..................49
Community Development Block Grant Fund (2180): Fund Summary......................50
Consolidated Fund - Department - Program Structure...............................11
DebtPolicy.......................................................................5
DebtPosition...................................................................194
Debt service Payment schedule...................................................198
Debt to Maturity Schedule.......................................................200
Description of outstanding Bonds............................................195-196
Drug Law Enforcement Fund (2930): Category Summary...............................71
Drug Law Enforcement Fund (2930): Fund Description...............................69
Drug Law Enforcement Fund (2930): Fund Summary...................................70
Energy Block Grant Fund (2240): Category Summary.................................59
Energy Block Grant Fund (2240): Fund Description.................................57
Energy Block Grant Fund (2240): Fund Summary.....................................58
Expenditure Policy................................................................5
Financial Reporting Policy........................................................6
Fire Pension Fund (6810): Category Summary......................................139
Fire Pension Fund (6810): Fund Description......................................137
Fire Pension Fund (6810): Operating Budget......................................138
Frozen Positions by Activity & Division.....................................169-170
General Fund (1010): Category Summary.........................................27-37
General Fund (1010): Fund Description.........................................17-25
General Fund (1010): Fund Summary................................................26
Glossary....................................................................207-212
Impact Fee Fund (2300): Category Summary.........................................67
Impact Fee Fund (2300): Fund Description.........................................65
Impact Fee Fund (2300): Fund Summary.............................................66
Investment and Cash Management Policy.............................................6
Legal Debt Margin Computation...................................................199
List of Elected officials, Administrative officials, & Management staff .........
202
Multi -Year Comparison - Adopted Budget Expenditures..............................16
organizational Chart............................................................201
Outside Agency Funding..........................................................203
213
City of Fayetteville, Arkansas
Index
Parking Deck Bond Fund (3380): Category Summary..................................79
Parking Deck Bond Fund (3380): Fund Description..................................77
Parking Deck Bond Fund (3380): Fund summary......................................78
Parking Deck Project Fund (4560): Category Summary..............................105
Parking Deck Project Fund (4560): Fund Description..............................103
Parking Deck Project Fund (4560): Fund Summary..................................104
Parking Fund (2130): Category Summary............................................47
Parking Fund (2130): Fund Description............................................45
Parking Fund (2130): Fund Summary................................................46
Parks Development Fund (2250): Category Summary..................................63
Parks Development Fund (2250): Fund Description..................................61
Parks Development Fund (2250): Fund Summary......................................62
Personnel Detail by Activity & Division.....................................156-168
Personnel History by Activity(2005-2014).......................................153
Personnel History by Funding Source(2005-2014).................................147
Personnel Summary by Activity(FTE).............................................152
Personnel Summary by Activity (Program).....................................154-155
Personnel Summary by Funding Source(FTE).......................................146
Personnel Summary by Funding Source (Program)...............................148-150
Personnel Summary by organization Chart.........................................145
Personnel variation Summary.....................................................151
Police Pension Fund (6800): Category summary....................................135
Police Pension Fund (6800): Fund Description....................................133
Police Pension Fund (6800): Operating Budget....................................134
Replacement & Disaster Recovery Fund (4270): Category summary....................87
Replacement & Disaster Recovery Fund (4270): Fund Description ....................85
Replacement & Disaster Recovery Fund (4270): Fund Summary ........................86
ReservePolicy....................................................................5
Revenue Policy....................................................................4
Sales Tax Bond Fund (3440): Category Summary.....................................83
Sales Tax Bond Fund (3440): Fund Description.....................................81
Sales Tax Bond Fund (3440): Fund Summary.........................................82
Sales Tax Capital Improvements Fund (4470): Capital Budget....................92-93
Sales Tax Capital Improvements Fund (4470): Category summary.....................91
Sales Tax Capital Improvements Fund (4470): Fund Description .....................89
Sales Tax Capital Improvements Fund (4470): Fund Summary .........................90
Sales Tax Construction Bond Fund (4520): Category Summary .......................101
Sales Tax Construction Bond Fund (4520): Fund Description ........................99
Sales Tax Construction Bond Fund (4520): Fund summary ...........................100
Schedule of Bonds Outstanding...................................................197
Shop Fund (9700): Category Summary..............................................144
Shop Fund (9700): Fund Description..............................................141
Shop Fund (9700): Operating Budget..........................................142-143
Solid waste Fund (5500): Category Summary...................................121-122
Solid waste Fund (5500): Fund Description...................................117-118
Solid waste Fund (5500): Operating Budget...................................119-120
Sources and uses of Funds........................................................15
Special State Grants Fund (2230): Category Summary...............................55
Special State Grants Fund (2230): Fund Description...............................53
Special State Grants Fund (2230): Fund Summary...................................54
214
City of Fayetteville, Arkansas
Index
Street Fund (2100): Category Summary..........................................42-43
Street Fund (2100): Fund Description..........................................39-40
Street Fund (2100): Fund summary.................................................41
TIF Bond Fund (3370): Category Summary...........................................75
TIF Bond Fund (3370): Fund Description...........................................73
TIF Bond Fund (3370): Fund Summary...............................................74
Town Center and Parking Facility Fund (5600): Category Summary..................130
Town Center and Parking Facility Fund (5600): Fund Description ..................128
Town Center and Parking Facility Fund (5600): Operating Budget..................129
Transmittal Memo from the Mayor to Council.....................................I-II
Wastewater System Improvements Project Fund (4480): Category Summary.............97
Wastewater System Improvements Project Fund (4480): Fund Description.............95
Wastewater System Improvements Project Fund (4480): Fund summary.................96
water & Sewer Fund (5400): Category Summary.................................112-115
Water & Sewer Fund (5400): Fund Description.................................107-109
water & Sewer Fund (5400): operating Budget.................................110-111
215