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HomeMy WebLinkAbout214-14 RESOLUTIONRESOLUTION NO.214-14 A RESOLUTION TO ADOPT THE 2015 ANNUAL BUDGET AND WORK PROGRAM BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF FAYETTEVILLE, ARKANSAS: Section l: That the City Council of the City of Fayetteville, Arkansas hereby adopts the 2015 Annual Budget and Work Program. A copy of the Budget is attached to this Resolution and made a part hereof. PASSED and APPROVED this 2nd day of December, 2014. kTTEST: By: ,J-- e. ry SONDRA E. SMITH, City Clerk/Treasurer� ®®®g3tta G\TY ® FAYE' ` i! - City of Fayetteville, Arkansas 1 13 West Mountain Street Fayetteville, AR 72701 -AL a 479-575-8323 TDD - 479-521-1316 ,.. Text File File Number: 2014-0479 Agenda Date: 12/2/2014 Version: 1 Status: Passed In Control: City Council File Type: Resolution Agenda Number: B. 1 A RESOLUTION TO ADOPT THE 2015 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 2015 Annual Budget and Work Program. A copy of the Budget is attached to this Resolution and made a part hereof. City of Fayetteville, Arkansas Page 1 Printed on 121312014 City of Fayetteville Staff Review Form 2014-0479 Legistar File ID 11/18/2014 City Council Meeting Date - Agenda Item Only N/A for Non -Agenda Item Kevin Springer 10/31/2014 Budget & Information Management / Finance & Internal Services Department Submitted By Submitted Date Division / Department Action Recommendation: A RESOLUTION ADOPTING THE 2015 ANNUAL BUDGET AND WORK PROGRAM Budget Impact: Citywide Account Number Citywide Fund Project Number Project Title Budgeted Item? NA Current Budget $ - Funds Obligated $ - Current Balance $ - Does item have a cost? No Item Cost Budget Adjustment Attached? No Budget Adjustment Remaining Budget $ - V20140710 Previous Ordinance or Resolution # Original Contract Number: Approval Date: Comments: CITY OF ■ ayPVle ARKANSAS MEETING OF NOVEMBER 18, 2014 TO: Mayor Jordan and City Council THRU: Don Marr, Chief of Staff CITY COUNCIL AGENDA MEMO FROM: Paul A. Becker, Chief Financial Officer Kevin Springer, Budget Director DATE: October 31, 2014 SUBJECT: Proposed 2015 Annual Budget & Work Program RECOMMENDATION: Consider the Proposed 2015 Annual Budget & Work Program for adoption by the December 16, 2014 City Council meeting. BACKGROUND / DISCUSSION: The Proposed 2015 Annual Budget & Work Program will be distributed to City Council on Friday, November 7, 2014. Listed below is a schedule of hearing dates for the Proposed 2015 Annual Budget & Work Program. If you have any questions concerning the Proposed 2015 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. BUDGET/STAFF IMPACT: Attachments: Mailing Address: 113 W. Mountain Street www.fayetteville-ar.gOV Fayetteville, AR 72701 This is the revised packet received on 11 / 18/ 14. City of Fayetteville, Arkansas 2015 Annual Budget and Work Program City Council and Other Elected Officials 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 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 Submitted by Lioneld Jordan, Mayor Don Marr, Chief of Staff Paul A. Becker, Chief Financial Officer Greg Tabor, Police Chief David Dayringer, Fire Chief Prepared by Kevin Springer, Budget Director Barbara Fell, Senior Research Analyst Liz Hutchens, Financial Analyst 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: RevenuePolicy................................................................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 DebtPosition.................................................................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 CITY OF Tay ev le ARKANSAS November 6, 2014 Members of City Council and Citizens of Fayetteville I am pleased to submit my proposed budget for 2015 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 2015. Once again, the current budget was formulated in the context of my primary budget goals considering current economic conditions. 2015 Budgetary Goals My primary goals for 2015 are as follows: To provide the some level of services to the public To retain the work force at the current level 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 present a General Fund operating budget that is balanced with operating revenue estimates Mailing Address: BUDGET & INFORMATION MANAGEMENT 113 W. Mountain Street www.fayetteville-ar.gOV Fayetteville, AR 72701 Financial Environment The local economic conditions in Fayetteville continued to improve in fiscal 2014 but at a slower pace than 2013. City sales taxes are up approximately 1.4% compared to prior year through the end of the third quarter of fiscal 2014. We have also seen continuing activity in large scale development as the University of Arkansas expands student enrollment. Unemployment is at 4.1 %, which does compare favorably to the rest of the State and Nation. The worldwide economic problems continue to exist. 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 2015, we have forecasted revenue sources to be equal to 2014 projections except for sales tax for which we estimate a 2.0% increase over expected collections. The budget continues to have authorized positions unfunded (frozen). Many of the cuts made during previous years will remain in force. I have not included a salary increase in my proposed budget. At the close of the 2014 fiscal year, I intend to analyze the City's financial position and if at all possible recommend a salary package for employees to the Council as well as an additional step for fire personnel. 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. 2014 has been a very busy year for the City. With your continued support we have accomplished many things. With the combined efforts of this Administration and City Council support, I am confident that we will again meet the challenges facing the City while continuing to provide our citizens superior service levels. Lioneld Jordan, Mayor CITY OF Tay ev le ARKANSAS November 4, 2014 Mayor Lioneld Jordan, Members of the City Council and Citizens of Fayetteville: The budget being presented is a 2015 operating budget. It does not include re - budgets that represent programs approved and appropriated in prior years which as of the end of fiscal 2014 remain uncompleted. Re -budgets also include amounts generated by previous bond issues in the Capital Project Funds which remain unspent as of December 31, 2014. Total rebudgets are likely to be $60,000,000 or more. These re -budgets will be presented for addition to the 2015 operating budget early in the first quarter of 2015. In 2014, City and County Sales Taxes increased compared to 2013. By year end, total sales taxes are expected to be approximately 2.04% over prior year. Residential and commercial building has begun to increase but fees associated with permitting and construction will still be below 2013 levels and will probably level off in 2015. Water and Sewer revenue collections have decreased in fiscal 2014 compared to 2013 due to normal weather conditions during the summer months. Water and Sewer revenues should approximate 2013 amounts in 2015. Fuel and rent revenues at the airport are over 2013 collections. Revenue projections for HMR tax collections are estimated to be over 2013 actuals. Other fund operations are relatively stable when compared to the prior year. The 2015 General Fund budget represents a net expenditure increase from 2014 budget of $706,000 (see page VII for details). This was due to required increases due to pension obligations, insurance increases, maintenance contracts, utilities and telephone, and vehicle replacement charges. Salary increases were also approved in 2014. For 2015, the General Fund budget has been formulated on the assumption that revenues in 2015 will be slightly lower compared to current 2014 estimates except for a 2% increase in sales taxes (compared to 2014 estimates) which has been incorporated in the revenue estimates. Mailing Address: BUDGET & INFORMATION MANAGEMENT 113 W. Mountain Street www.fayetteville-ar.gOV Fayetteville, AR 72701 2015 PROPOSED BUDGET EXECUTIVE SUMMARY This budget is formulated with the Enterprise Funds being budgeted on an accrual basis except for depreciation, which is not included in the budget, and both capital expenditures and bond principal payments which are included in the expenditure budgets. Governmental funds are budgeted on the modified accrual basis. The total budget allocated by expenditure category is displayed in the following table. Summary of Fund Expenditures by Category (In Dollars) Category Personnel Services $ Materials & Supplies Services & Charges Maintenance Fuel Internal Charges Purchased Water WWTP Operations Total Operating Expenses Transfers Out Debt Service Capital 2015 Adopted Adopted Change In % of Total 2014 2015 Dollars Budget 46,901,669 $ 47,771,036 $ 869,367 33.0% 5,459,483 5,556,478 96,995 3.8% 18,442,219 18,569, 657 127,438 12.8% 4,286,397 4,102,102 (184,295) 2.8% 3,617,698 4,562,067 944,369 3.1 % 5,043,244 5,377,269 334,025 3.7% 6,600,000 6,600,000 0 4.5% 8,537,994 8,999,209 461,215 6.2% 98,888,704 101,537,818 2,649,114 69.9% 1,433,000 1,433,000 0 1.0% 21,716,596 21,533,182 (183,414) 14.8% 13,561,700 20,701,000 7,139,300 14.3% Total Expenses $ 135,600,000 $ 145,205,000 $ 9,605,000 100.0% The 2015 Proposed Budget is $145,205,000 million. This is an increase when compared to 2014 of $9,605,000 or 6.6%. Some of that increase is due to changes in operating costs primarily personnel costs associated with salary, pension, and insurance increases. However, the primary cause of the increase is due to the expansion of the capital improvement program. IV The following table indicates the percentage of total budget allocated by funds. Fund Totals as Percent of Total Budget Adopted 2014 Adopted 2015 Budget % of Total Budget % of Total Funding Source General $ 37,460,000 27.9% $ 38,166,000 26.3% Water & Sewer 34,043,000 25.1 % 39,203,000 27.0% Sales Tax Bond 18,592,000 13.7% 18,626,000 12.8% Recycling & Trash Collection 10,960,000 8.1 % 12,651,000 8.7% Sales Tax Capital Improvements 7,523,000 5.5% 7,692,000 5.3% Shop 7,328,000 5.4% 8,456,000 5.8% Street 6,422,000 4.7% 7,571,000 5.2% Parks Development 2,737,000 2.0% 2,273,000 1.6% Airport 2,494,000 1.8% 2,576,000 1.8% Police Pension 1,609,000 1.2% 1,61 1,000 1.1 % Parking 1,605,000 1.2% 1,560,000 1.1 % Fire Pension 1,417,000 1.0% 1,435,000 1.0% Impact Fee 1,1 13,000 0.8% 1,070,000 0.7% Town Center 696,000 0.5% 690,000 0.5% Drug Law Enforcement 565,000 0.4% 575,000 0.4% Community Development Block Grant 562,000 0.4% 559,000 0.4% Parking Deck Bond 300,000 0.2% 300,000 0.2% TI F Bond 123,000 0.1 % 141,000 0.1 % Replacement & Disaster Recovery 42,000 0.0% 42,000 0.0% Sales Tax Construction Bond 7,000 0.0% 5,000 0.0% Parking Deck Project 2,000 0.0% 3,000 0.0% Wastewater System Improvements Project 0 0.0% 0 0.0% $ 135,600,000 100.0% $ 145,205,000 100.0% An examination of the overall budget indicated that the Water & Sewer Fund is the largest fund being 26.9% of the total. This is because of the increase in the capital improvement projects in 2015. The General Fund is second at 26.2% of the total. The combination of these funds is 53.2% of the total budget. The Sales Tax Bond Fund (budget to repay outstanding bonds) is 12.8% of the budget. Thus the three largest funds represent 66.1 % 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 lu Overview of City's Major Funds: General Fund is normally 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 2014 estimates. County Sales Tax is projected to increase at a rate of 2.0% over 2014 estimates. Franchise Fees are projected to equal current collections which are 5.8% over the estimated 2014 amount. Property Taxes are projected to decrease at a rate of 1.0% from 2014 collections. The net consolidated impact of other revenues are expected to be essentially flat compared to the 2014 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 2015 are projected to be as follows: City's Share of County Sales Tax $12.3 million City Sales Tax 11.2 million Alcoholic Beverage Taxes 0.6 million Franchise Fees 5.8 million Intergovernmental Income 2.3 million Fines & Forfeitures 1.5 million Charges for Services 1.5 million Property Tax Millage 1.8 million Licenses & Permits 1.0 million Other 0.2 million Total $38.2 million VI General Fund Expenditures: Payroll expenditures are based on full employment. The significant increases in General Fund for 2015 compared to 2014 are as follows: 2014 General Fund Budget - Adopted $ 37,460,000 Additions: Personnel Workers Compensation Health Insurance LOPFI Pension Outside Agencies (Senior Center) NWA Regional Planning Cost Allocation Insurances (Vehicles/Building/Personal) Motorpool Software Maintenance/Lease Utilities/Telephone Fuel Minor Equipment Radio Maintenance Other - Additions Reductions: 605,820 85,300 51,422 57,060 10,200 11,037 (176,980) 35,746 87,262 39,956 114,145 17,754 4,236 43,519 41,723 1,028,200 Salary Contingency (297,200) Election Cost (25,000) (322,200) 2015 General Fund Budget - Proposed $ 38,166,000 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 2015 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 of the City's overall long term revenue stream to match required long term expenditures as identified. MCI 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 $3.5 million is projected for 2015. The new half cent transportation tax passed by statewide referendum is expected to provide an additional $1.3 million of which $750,000 will be allocated to sidewalk construction in 2015. 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 $1,500,000 for capital programs in 2015. 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 increase of $6,000 for 2015. 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 $2.3 million in planned expenditures for 2015 includes $217,000 in capital improvements. The fund has a budgeted surplus of $750,000 for 2015. This will replenish reserves used to accelerate funding for capital expenditures in 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 2014 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 2015 planned expenditures include $7,684,000 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 utilities financial services. The capital expenditure portion of this program will be $9.7 million. This is a substantial increase in new programs over the prior year. VIII For 2015, the Water & Sewer Fund is projected to have operating gain of $5,640,000 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 2015 represent the second largest expenditure for operations in the fund at $9.0 million. This represents approximately 22.9% of total operating expenditures. This fund is budgeted to use reserves of $4,701,000 mainly due to capital. The Recycling & Trash Collection 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 2015, the Recycling & Trash Collection Fund is projected to have a loss of $2,731,000 primarily due to increases in capital 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 2015, the Airport Fund is projected to have an operating loss of $18,000 before depreciation expense and capital expenditures. The total budget deficit is $248,000. 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 $110,000 gain for 2015 after capital expenditures of $3,726,000. 2015 Capital Budget This plan contains a total of $26,004,000 for capital projects in 2015. A detail listing of all of the projects planned for 2015 are included under the Capital and Debt section. Debt Issues - 2014 In 2014 the City will issue $10,995,000 in HMR bonds approved by the voters. The closing date of these bonds will be November 20, 2014 and appropriation of that issue is expected to occur in December of 2014 0 Personnel Changes Below is a history of total positions by activity from 2006-2015. City of Fayetteville, Arkansas Personnel History by Activity (2006-2015) Activity 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 General Government Finance & Internal Services Police Fire Community Planning/Engineering Transportation Services Parks & Recreation Business -Type Total Change from Prior Year 40.40 41.40 41,40 41.40 41.50 41,50 41.50 41.50 40.50 40.50 52.75 53.25 53.25 53.25 53.25 52.75 52.75 52.75 53.25 53.25 170.63 171.63 171.63 171.63 171.63 171.60 171.60 171.60 170.00 170.00 109.00 113.00 114.00 114.00 114.00 114.00 114.00 114.00 114.00 114.00 71.80 73.30 73.30 73.30 70.30 70.30 70.30 70.30 69.80 69.80 91.50 93.50 93.50 93.50 96.00 95.00 96.00 96.00 98.00 99.00 51.85 53.35 53.35 53.35 54.35 54.35 54.35 54.35 54.65 55.65 148.10 153.10 153.10 156.10 155.50 156.50 156.50 163.10 163.10 163.10 736.03 752.53 753.53 756.53 756.53 756.00 757.00 763.60 763.30 765.30 8.00 16.50 1.00 3.00 - (0.53) 1.00 6.60 (0.30) 2.00 a 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 2015. 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, -� 0-3 (X - %J11� Paul A. Becker Chief Financial Officer Respectfully submitted, Kevin Springer Budget Director XI RESOLUTION NO. ???-14 A RESOLUTION ADOPTING THE PROPOSED 2015 ANNUAL BUDGET AND WORK PROGRAM AS AMENDED. BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF FAYETTEVILLE, ARKANSAS: Section 1. That the City Council of the City of Fayetteville, Arkansas hereby adopts the Proposed 2015 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 18t" day of November, 2014. APPROVED: LIONELD JORDAN, Mayor ATTEST: 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 2015 Budget and Work Program are described below: Budget Preparation Package, July 2014 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, May - September 2014 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 2014 The Division Heads returned budget submissions requesting 2015 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 2014 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 2015 Proposed Budget and Work Program was the result of this process. 5. Consideration and Approval of the Budget, Beginning to Adoption 2014 The proposed budget is discussed with the Mayor beginning in September and through November. The Mayor will present the comprehensive Proposed 2015 Budget and Work Program to the City Council on November 7. Public discussions on the budget will be conducted at agenda sessions and City Council meetings as needed beginning November 13. A special meeting is scheduled for November 17. 6. Implementing the 2015 Budget, January 2015 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 2015. 7. Adjusting the 2015 Budget, Throughout 2015 The budget may be adjusted throughout 2015. 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 2015 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. 6 \ E _j _ \ E _\ z k ƒLU �O 4 2 ± / � u / 2 2 m / y O± m B § N. K 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 strive to 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 attempt to 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. C 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 major projects and major 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. 0 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. 7 BUDGET ADJUSTMENT APPROVAL PROCESS: Budget Amendments 1) All budget amendments must be approved by the City Council other than mandatory redemptions and other expenditures delegated to a Bond Trustee via a bond trust agreement. Budget 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. Ne 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 Recycling & Trash Collection 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 Recycling & Trash Collection 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. 6 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 & Resilience Police Department Police Central Dispatch Fire Department Fire Department Parks & Recreation Department Parks & Recreation Finance & Internal Services Department Chief Financial Officer Accounting & Audit Budget & Information Management Facilities Management Information Technology Purchasing Utilities Financial Services Development Services Department Development Services Animal Services Building Safety City Planning Community Resources Engineering Communications & Marketing Department Communications & Marketing Media Services Transportation Services Department Transportation Services Aviation Fleet Operations Recycling & Trash Collection Utilities Department Utilities Director Parking & Telecommunications Water & Sewer Maintenance Wastewater Treatment Plant [I { /[)\j\\/§ /}[:iu uu3:3:\ ) ) \ \\ {\ \ \\\\\\\\ \bIb> Paae Left Blank Intentional 12 City of Fayetteville, Arkansas Chart of Governmental Fund Types City Fund Structure Governmental General Fund I I Special Revenue Funds General 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 Bond 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 Proprietary Funds Enterprise Funds Water & Sewer Recycling & Trash Collection Airport Town Center City Fund Structure Internal Service Funds Shop Fiduciary Funds Trust Funds Agency Funds Police Pension Returned Check Fire Pension Payroll As noted by the chart above, the City utilizes the Enterprise and Internal Service funds in the Proprietary fund type and the Trust and Agency funds in the Fiduciary fund type. Enterprise Funds - Enterprise funds are used to account for operations (A) that are financed and operated in a manner similar to private business enterprise, where the intent of the governing body is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (B) where the governing body has decided that periodic determination of revenues earned, expenses incurred and/or net income is appropriate for capital maintenance, public policy, management control, accountability or other purposes. Internal Service Funds - Internal service funds are used to account for the financing of goods or services provided by one division of the City to other divisions of the City, on a cost reimbursement basis. Trust Funds and Agency Funds - Trust funds and agency funds are used to account for assets held by the City in a trustee capacity or as an agent for individuals, private organizations, other governments and/or other funds. Trust funds are accounted for in essentially the same manner as proprietary funds. 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. HE City of Fayetteville, Arkansas Sources of Funds for 2015 $145,205,000 Sales Taxes Franchise Taxes Property Taxes $52,924,150 $5,.1% 0 4 $2,995,000 36.4% .1 2.1 Intergovernmental $9,625,900 Fund Balance 6.6% $9,411,000 6.4% Charges For Services $15,052,454 Transfers In 10.4% $1,433,000 1.0% Other $2,509,930 Recycling &Trash Collection 1 7% $9,679,780 Water Sales 6.7% $16,633,460 vestments 1 1.5% $745,306 0.5% Fines & Forfeitures SewerService $1,869,590 $16,365,500 1.3% 11 3% WWTP Operations $8,999,209 6.2%_ Purchased Water $6,600,000 4.5% Internal Charges $5,377,269 3.7% Fuel $4,562,067 3.1 % Transfers Out $1,433,000 1.0% Uses of Funds for 2015 $145,205,000 Personnel Services $47,771,036 33.0% �- Capital $20,701,000 14.3% Materials & Supplies $5,556,478 3.8% Debt Service $21,533,182 14.8% ,ices & Charges $18,569,657 12.8% $4,102,102 2.8% 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 2011 2012 2013 2014 2015 Major Funding Sources: General $ 33,885,500 $ 34,139,200 $ 36,057,000 $ 37,460,000 $ 38,166,000 Street 4,390,000 4,706,600 4,708,000 6,422,000 7,571,000 Parking 1,065,100 1,101,800 1,162,000 1,605,000 1,560,000 Community Development Block Grant 695,800 589,000 541,000 562,000 559,000 Parks Development 2,424,600 2,358,000 3,074,000 2,737,000 2,273,000 Drug Law Enforcement 494,000 544,000 568,000 565,000 575,000 Water & Sewer 30,901,000 30,908,000 34,920,000 34,043,000 39,203,000 Recycling &Trash Collection 9,208,300 9,950,100 11,774,000 10,960,000 12,651,000 Airport 770,800 768,000 955,000 2,494,000 2,576,000 Shop 7,239,900 8,231,500 8,486,000 7,328,000 8,456,000 91,075,000 93,296,200 102,245,000 104,176,000 113,590,000 Other Funding Sources: Impact Fee 1,260,000 921,000 1,060,000 1,113,000 1,070,000 Fire Bond 424,800 0 0 0 0 TIF Bond 63,700 100,000 100,000 123,000 141,000 Parking Deck Bond 0 0 0 300,000 300,000 Sales Tax Bond 15,373,700 16,372,400 17,871,000 18,592,000 18,626,000 Replacement & Disaster Recovery 45,100 41,000 42,000 42,000 42,000 Sales Tax Capital Improvements 6,390,000 6,702,600 8,253,000 7,523,000 7,692,000 Wastewater System Improvements Project 0 97,600 1,520,000 0 0 Sales Tax Construction Bond 6,000 2,000 7,000 7,000 5,000 Parking Deck Project 0 0 0 2,000 3,000 Town Center 702,700 695,200 697,000 696,000 690,000 Police Pension 1,692,800 1,633,000 1,629,000 1,609,000 1,611,000 Fire Pension 1,480,400 1,470,000 1,468,000 1,417,000 1,435,000 27.439.200 28.034.800 32.647.000 31.424,000 31.615,000 $ 118,514,200 $ 121,331,000 $ 134,892,000 $ 135,600,000 $ 145,205,000 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. IV General Fund (1010) General Fund Revenues Total estimated revenue available in 2015 to support the General Fund is approximately $38.2 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 $606,000 1.6% Investment Earnings & Miscellaneous $263,700 0.7% Sources of Funds for 2015 $38,166,000 Sales Tax $23,460,000 61.4% $1,450,800 3.8% Property Tax $1,750,000 4.6% censes & Permits $1,023,000 2.7% 3vernmental ,328,000 6.1% 17 Property Taxes: Property Tax revenue makes up 4.6% of total General Fund Revenue. The tax rate currently approved is 1.3 mils. 2015 revenue is projected to decrease by 1.9% over 2014 estimated collections due to lower estimated delinquent collections. 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 14 Est 15 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 2.53% per year from 2003 to 2013. Budgeted 2015 revenue is projected to be 2.0% higher then current 2014 estimated collections which are tracking .88% over budget. N $14.00 c 0 $12.00 $10.00 $8.00 $6.00 $4.00 $2.00 $0.00 County Sales Tax 03 04 05 06 07 08 09 10 11 12 13 14 Est 15 Bud Year City Sales Tax: The second largest source of General Fund revenue is the City Sales Tax at 29.3% of total revenue. Average growth for the City's 1 % sales tax has been 6.3% in 2012 and 2.8% in 2013. 2014 revenue is expected to be 1.4% higher than the 2013 actuals. The 2015 budget is estimated to be 2% over 2014 estimated collections. The 1 % City Sales Tax revenue is divided between General Fund operations and capital. The current split for 2015, which began with the 2008 budget, is 60% for General Fund and 40% for Sales Tax Capital Improvements Fund. N $20.00 0 $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 03 04 05 06 07 08 09 10 11 12 13 14 Est 15 Bud Year We 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 2015 compared to estimated 2014 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 2015 compared to estimated 2014 revenue. This is because grant revenue is not estimated until the actual grant is awarded. Charges for Services consists of a multitude of fees such as parks and recreation fees, 911 reimbursements, and planning fees which are expected to be less in 2015 compared to estimated 2014 revenue. Fines & Forfeitures revenues consist of court fines and are also expected to be less than estimated 2014 revenue. $7.0 $6.0 $5.0 $4.0 $3.0 $2.0 $1.0 $0.0 General Fund - Other Revenue M Ci— P. r—fei*.—' 03 04 05 06 07 08 09 10 11 12 13 14 Est 15 Bud Year 20 Franchise Fees: Franchise fees as a category makes up 15.1 % 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 Recycling & Trash Collection 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 I % 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 Recycling & Trash Collection 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. Collections in 2014 are 5.8% over budget. The 2015 budget is set at the expected amount to be received in 2014. $6.00 $5.00 $4.00 $3.00 $2.00 $1.00 $0.00 Franchise Fees 03 04 05 06 07 08 09 10 11 12 13 14 Est 15 Bud Year 21 General Fund Expenses Total uses of funds in 2015 for the City's General Fund totals $38,166,000. The charts below show the total General Fund expenditure budget by operating department and expense category. 2015 Uses of Funds by Activity $38,166,000 Salary Contingency Community Planning & Police Engineering $13,235,300 $102,800 0.3% $3,994,900 Operating Transfers Out 34.7% 10.5% $233,000 0.6% Cost Reimbursements $2,480,982 Parks & Recreation -6.5% $1,958,200 5.1% Fayetteville Public Library $1,696,200 Outside Agencies 4.4% $740,695 1.9% General Government $3,424,187 Finance &Internal Fire Services 9•0% $9,854,400 $5,407,300 25.8% 14.2% Operating Transfers Ou $233,000 0.6% Contingency/Savings $50,000 0.1% Mot $1,C Cost Reimbursem -$2,487,970 -6.3% 2015 Uses of Funds by Category $38,166,000 Personnel Services Agencies $18,000 $2,418,096 0.0% 6.3% Materials & Supplies $1,188,362 3.1% Services & Charges $3,147,410 8.2% :enance 24,285 .9% 22 Personnel Services: Personnel Services represent the largest category (82.2%) of expense for the City's General Fund. Personnel Services include Salaries & Wages, Overtime, Insurance, Pension, and Worker's Compensation expenses. The Personnel Services category has averaged 4.18% growth per year from 2003 to 2013. A $102,800 contingency amount has been included in this budget for accrued benefit payouts and potential personnel service adjustments in 2015. N $35.00 0 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 14 Est 15 Bud Year 23 Other Expenses: Other expenses represent 15.2% of the General Fund expenditures for 2015. 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 8.2% 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 2.9% of the total General Fund budget. The Motorpool Category represents 2.8% of the total General Fund budget. $7.0 $6.0 $5.0 $4.0 $3.0 $2.0 $1.0 $0.0 Other Expenses n na.inr—n- 02 03 04 05 06 07 08 09 10 11 12 13 14 Est 15 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 $6,297,390. Major decreases in fund balance were incurred in 2014 primarily because of the purchase of Mount Kessler, the transfer of funds to the Parking Deck Project and the granting of wage increases. General Fund Ending Undesignated Fund Balance & % of Expense $14.0 $12.0 $10.0 $9.90 $9.86 $8.63 $8.76 $8.90 on $8.0 , 45.6% 43.4% $6.0 �I■4. $4.0 $2.0 $ $14.9215.21 $12.15 100.0% 90.0% 80.0% 70.0% v 50.0% y CL 40.0% a ■ F 30.0% 25.1% RF 20.0% 02 03 04 05 06 07 08 09 10 11 12 13 14 Est 15 Bud Year 10.0% 25 Revenues: Property Taxes Sales Tax - County Sales Tax - City Alcoholic Beverage Taxes Franchise Fees Licenses & Permits Intergovernmental Charges for Services Fines & Forfeitures Investment Earnings Other Transfer from Shop Total Revenues Expenses: General Government Activity - Outside Agencies - Salary Contingency - Fayetteville Public Library - Cost Reimbursements Finance and Internal Services Activity Police Activity Fire Activity Community Planning & Engineering Parks and Recreation Activity Transfer to Water & Sewer Transfer to Sales Tax Capital Transfer to Parking Deck Project Transfer to Shop Transfer to Drug Grant Total Expenses Income / (Loss) Total Budget City of Fayetteville, Arkansas 2015 Operating Budget General Fund (1010) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 $ 1,595,311 $ 1,784,000 $ 1,784,000 $ 1,750,000 11,712,197 12,045,000 12,027,400 12,269,000 10,825,919 11,147,000 10,972,000 11,191,000 570,308 588,000 588,000 606,000 5,619,859 5,460,000 5,774,000 5,774,000 1,098,338 907,000 907,000 1,023,000 2,529,150 3,207,413 3,282,382 2,328,000 1,488,855 1,697,745 1,697,745 1,450,800 1,664,366 1,593,394 1,593,394 1,510,500 11,747 40,000 40,000 70,000 260,070 1,383,921 3,060,109 193,700 5,874 0 0 0 37,381,994 39,853,473 41,726,030 38,166,000 3,21 1,045 3,762,372 3,762,372 3,424,187 1,034,669 719,458 719,458 740,695 0 477,024 477,024 102,800 1,672,051 1,696,198 1,696,198 1,696,200 (2,304,002) (2,304,002) (2,304,002) (2,480,982) 4,672,347 5,138,037 5,138,037 5,407,300 12, 676,366 15,088,094 15,088,094 13,235,300 9,878,441 10,015,086 10,015,086 9,854,400 3,635,603 4,109,725 4,109,725 3,994,900 1,738,272 1,950,596 1,950,596 1,958,200 0 74,500 74,500 0 0 2,713,706 2,713,706 0 0 3,660,758 3,660,758 0 104,668 20,500 20,500 0 183,456 233,000 233,000 233,000 36,502,916 47,355,052 47,355,052 38,166,000 $ 879,078 $ (7,501,579) $ (5,629,022) $ 0 $ 36,502,916 $ 47,355,052 $ 47,355,052 $ 38,166,000 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 14,918,703 $ 15,208,497 $ 15,208,497 $ 9,579,475 Income / (Loss) 879,078 (7,501,579) (5,629,022) 0 Designated FB Change (Increase) (589,284) 0 0 0 Ending Undesignated Fund Balance $ 15,208,497 $ 7,706,918 $ 9,579,475 $ 9,579,475 26 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted General Government/Miscellaneous Activity: Mayor's Administration Program (0150): Personnel Services $ 204,253 $ 208,924 $ 208,924 $ 206,182 Materials and Supplies 4,176 15,650 15,650 5,450 Services and Charges 38,642 51,882 51,882 51,268 Maintenance 0 100 100 100 247,071 276,556 276,556 263,000 City Council Program (0160): Personnel Services 108,345 108,348 108,348 108,348 Materials and Supplies 460 625 625 675 Services and Charges 8,342 18,127 18,127 18,077 117,147 127,100 127,100 127,100 City Attorney Program (0210): Personnel Services 289,988 285,660 285,660 295,688 Materials and Supplies 2,254 3,400 3,400 3,400 Services and Charges 12,738 20,012 20,012 20,012 304,980 309,072 309,072 319,100 City Prosecutor Program (0310): Personnel Services 535,132 564,228 564,228 563,106 Materials and Supplies 10,933 10,104 10,104 9,304 Services and Charges 8,084 13,305 13,305 19,090 Maintenance 6,429 7,700 7,700 7,700 560,578 595,337 595,337 599,200 District Judge Program (0400): Personnel Services 140,870 146,083 146,083 152,681 Materials and Supplies 14 21,300 21,300 50 Services and Charges 23,038 9,499 9,499 11,469 Maintenance 11,821 12,261 12,261 11,900 175,743 189,143 189,143 176,100 Communications/Marketing Program (0550): Personnel Services 199,576 219,419 219,419 216,724 Materials and Supplies 2,951 4,154 4,154 4,034 Services and Charges 3,420 10,660 10,660 8,042 205,947 234,233 234,233 228,800 27 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted Government Channel Program (0600): Personnel Services 184,136 196,566 196,566 198,598 Materials and Supplies 7,266 5,730 5,730 7,650 Services and Charges 33,278 55,747 55,747 49,185 Motorpool Charges 0 1,035 1,035 1,242 Maintenance 6,140 3,300 3,300 3,625 230,820 262,378 262,378 260,300 Chief of Staff Program (0700): Personnel Services 63,486 67,615 67,615 65,752 Materials and Supplies 759 6,099 6,099 5,475 Services and Charges 37,270 14,817 14,817 10,868 Motorpool Charges 0 2,675 2,675 8,605 101,515 91,206 91,206 90,700 Internal Audit Program (1360): Personnel Services 89,325 72,362 72,362 86,000 Materials and Supplies 294 879 879 600 Services and Charges 2,114 2,921 2,921 3,200 91,733 76,162 76,162 89,800 City Clerk/Treasurer Program (1510): Personnel Services 274,231 303,436 303,436 305,691 Materials and Supplies 7,873 12,500 12,500 12,750 Services and Charges 47,605 57,109 57,109 31,859 Maintenance 11,634 13,000 13,000 13,000 341,343 386,045 386,045 363,300 NQ City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted 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 316,486 332,998 332,998 335,553 5,124 7,413 7,413 7,732 1,032 4,190 4,190 6,515 322,642 344,601 344,601 349,800 19,777 21,674 21,674 22,042 0 494 494 350 459 1,080 1,080 1,108 20,236 23,248 23,248 23,500 145,271 217,795 217,795 229,547 2,623 3,600 3,600 3,600 790 1.650 1.650 1.650 148,684 223,148 223,148 234,900 Library Program (5240): Services and Charges 17,350 18,797 18,797 18,799 Transfers To Outside Entities 1,654,701 1,677,401 1,677,401 1,677,401 1,672,051 1,696,198 1,696,198 1,696,200 Miscellaneous Program (6600): Personnel Services 0 477,024 477,024 102,800 Materials and Supplies 8,155 9,123 9,123 12,513 Services and Charges 282,795 581,320 581,320 248,769 Cost allocation (2,304,002) (2,304,002) (2,304,002) (2,480,982) Maintenance 13,701 15,700 15,700 19,305 Transfers To Outside Entities 1,034,669 719,458 719,458 740,695 Capital 37,955 18,000 18,000 18,000 Operating Transfers Out 104,668 6,469,464 6,469,464 0 (822,059) 5,986,087 5,986,087 (1,338,900) Total General Government/Miscellaneous Activity: $ 3,718,431 $ 10,820,514 $ 10,820,514 $ 3,482,900 29 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted Finance & Internal Services Activity: Finance Director Program (1 100): Personnel Services $ 151,468 $ 156,473 $ 156,473 $ 158,144 Materials and Supplies 68 250 250 250 Services and Charges 3,229 3,906 3,906 3,906 154,765 160,629 160,629 162,300 Human Resources Program (1210): Personnel Services 342,888 355,949 355,949 354,354 Materials and Supplies 3,456 4,950 4,950 4,950 Services and Charges 2,931 7,546 7,546 7,546 Maintenance 0 150 150 150 349,275 368,595 368,595 367,000 Employee Benefits/Service Program (1220): Personnel Services 381,771 407,154 407,154 477,200 Materials and Supplies 3,341 50 50 50 Services and Charges 134,068 182,989 182,989 178,043 Maintenance 37,661 41,507 41,507 44,007 556,841 631,700 631,700 699,300 Accounting and Audit Program (1310): Personnel Services 696,026 736,958 736,958 740,186 Materials and Supplies 5,881 10,811 10,811 9,000 Services and Charges 23,155 26,794 26,794 27,814 Maintenance 491 1,000 1,000 1,000 725,553 775,563 775,563 778,000 Budget and Research Program (1330): Personnel Services 264,844 274,497 274,497 270,690 Materials and Supplies 2,709 5,255 5,255 5,156 Services and Charges 1,309 5,225 5,225 5,324 Maintenance 1,700 2,930 2,930 2,930 270,562 287,907 287,907 284,100 Utilities Management Program (1380): Personnel Services 151,834 156,992 156,992 160,878 Materials and Supplies 9,841 15,105 15,105 15,105 Services and Charges 259,823 243,528 243,528 305,028 Motorpool Charges 3,301 3,353 3,353 2,989 Maintenance 0 80 80 0 424,799 419,058 419,058 484,000 30 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted General Maintenance Program (1410): Personnel Services 364,167 416,924 416,924 435,418 Materials and Supplies 5,784 9,753 9,753 8,953 Services and Charges 14,556 22,022 22,022 21,744 Motorpool Charges 11,647 12,521 12,521 11,974 Maintenance 15,289 22,133 22,133 25,011 411,443 483,353 483,353 503,100 Janitorial Program (1420): Personnel Services 187,929 225,101 225,101 246,568 Materials and Supplies 16,674 10,349 10,349 10,549 Services and Charges 10,768 16,612 16,612 15,083 Maintenance 152 400 400 400 215,523 252,462 252,462 272,600 Purchasing Program (1610): Personnel Services 238,257 247,015 247,015 240,236 Materials and Supplies 1,624 780 780 521 Services and Charges 18,829 21,084 21,084 21,343 Maintenance 150 0 0 0 258,860 268,879 268,879 262,100 Information Technology Program (1710): Personnel Services 839,830 913,070 913,070 983,125 Materials and Supplies 19,086 16,439 16,439 23,175 Services and Charges 44,682 134,508 134,508 130,229 Motorpool Charges 2,714 3,659 3,659 4,088 Maintenance 398,414 422,215 422,215 454,183 1,304,726 1,489,891 1,489,891 1,594,800 Total Finance & Internal Services Activity: $ 4,247,548 $ 4,718,979 $ 4,718,979 $ 4,923,300 31 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated On19 Of) 1A On1A 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 Out 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 Capital Total Police Activity: Budgeted 0nic $ 1,207,579 $ 1,263,892 $ 1,263,892 $ 1,254,254 8,139 9,190 9,190 8,990 51,143 64,669 64,669 65,746 8,515 9,475 9,475 9,836 27,890 30,807 30,807 34,574 1,303,266 1,378,033 1,378,033 1,373,400 2,190,030 2,312,290 2,312,290 2,299,888 65,305 77,525 77,525 73,578 433,449 528,680 528,680 526,861 35,618 23,281 23,281 28,023 167,441 186,121 186,121 192,450 183,456 233,000 233,000 233,000 3,075,299 3,360,897 3,360,897 3,353,800 169,697 317,103 317,103 0 62,825 131,445 131,445 0 72,931 199,824 199,824 0 23,579 193,372 193,372 0 978 5,291 5,291 0 54,406 47,957 47,957 0 (2,733) 395,632 395,632 0 381,683 1,822,285 1,822,285 0 7,069,254 7,638,199 7,638,199 7,596,429 327,223 352,415 352,415 343,503 159,840 225,680 225,680 211,058 521,067 501,398 501,398 547,146 22,152 19,708 19,708 42,364 0 21,879 21,879 0 8,099,536 8,759,279 8,759,279 8,740,500 $ 12,859,784 $ 15,320,494 $ 15,320,494 $ 13,467,700 32 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted Fire Activity: Fire Prevention Program (3010): Personnel Services Materials and Supplies Services and Charges Motorpool Charges Maintenance Fire Operations Program (3020): Personnel Services Materials and Supplies Services and Charges Motorpool Charges Maintenance Capital Contingency/Savings Fire -Hazardous Materials Program (3040): Materials and Supplies Services and Charges Motorpool Charges Maintenance Fire Training Program (3030): Personnel Services Materials and Supplies Services and Charges Motorpool Charges Total Fire Activity: $ 474,294 $ 419,024 $ 419,024 $ 422,971 29,671 30,952 30,952 37,087 8,936 14,125 14,125 13,675 41,546 54,535 54,535 47,467 588 250 250 0 555,035 518,886 518,886 521,200 8,250,332 8,128,429 8,128,429 8,105,046 156,216 157,956 157,956 176,060 355,899 606,611 606,611 400,874 141,528 165,751 165,751 195,538 95,318 104,185 104,185 118,982 0 149 149 0 0 6,275 6,275 50,000 8,999,293 9,169,356 9,169,356 9,046,500 52,085 63,050 63,050 13,100 1,341 17,500 17,500 8,039 3,787 12,151 12,151 13,061 0 1,500 1,500 1,500 57,213 94,201 94,201 35,700 220,951 180,520 180,520 190,867 8,326 10,134 10,134 10,134 23,664 26,775 26,775 28,775 13,997 15,814 15,814 21,824 266,938 233,243 233,243 251,600 $ 9,878,479 $ 10,015,686 $ 10,015,686 $ 9,855,000 33 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted Community Planning & Engineering Activity: Animal-Patrol/Emergency Program (2710): Personnel Services $ 291,319 $ 297,392 $ 297,392 $ 293,173 Materials and Supplies 20,968 20,030 20,030 18,030 Services and Charges 9,825 11,437 11,437 10,568 Motorpool Charges 24,227 34,103 34,103 39,169 Maintenance 1,479 1,368 1,368 1,460 347,818 364,330 364,330 362,400 Animal Shelter Program (2720): Personnel Services 272,754 291,927 291,927 297,957 Materials and Supplies 24,789 26,112 26,112 26,112 Services and Charges 44,161 54,198 54,198 53,375 Maintenance 10,040 7,156 7,156 11,156 351,744 379,393 379,393 388,600 Veterinarian and Clinic Program (2730): Personnel Services Materials and Supplies Services and Charges Maintenance Animal Services Projects Program (2740): Materials and Supplies Services and Charges Maintenance Planning Development Man Program (6200): Personnel Services Materials and Supplies Services and Charges 127,435 131,710 131,710 125,984 53,571 65,837 65,837 65,837 14,694 3,276 3,276 3,329 560 450 450 450 196,260 201,273 201,273 195,600 35,016 2,144 2,144 0 8,505 4,561 4,561 0 4,819 43,336 43,336 0 55,194 50,167 50,167 0 156,658 222,443 222,443 226,434 134 550 550 550 157,451 224,309 224,309 228,300 34 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted Engineering Design Servic Program (6210): Personnel Services 138,026 185,995 185,995 181,417 Materials and Supplies 8,270 8,937 8,937 17,352 Services and Charges 2,220 1,925 1,925 2,085 Motorpool Charges 4,691 4,915 4,915 4,566 Maintenance 82 600 600 80 153,289 202,372 202,372 205,500 Engr Oper & Admin Program (6220): Personnel Services 521,578 556,040 556,040 478,711 Materials and Supplies 4,491 5,753 5,753 5,301 Services and Charges 15,973 24,431 24,431 24,431 Motorpool Charges 3,424 3,740 3,740 3,407 Maintenance 0 1,150 1,150 150 545,466 591,114 591,114 512,000 Engr Right of Way Program (6230): Personnel Services 81,245 84,298 84,298 82,200 Materials and Supplies 478 470 470 970 Services and Charges 20 830 830 830 Maintenance 0 500 500 0 81,743 86,098 86,098 84,000 Engr Public Construction Program (6240): Personnel Services 224,456 299,854 299,854 291,032 Materials and Supplies 9,128 13,039 13,039 12,325 Services and Charges 1,757 2,810 2,810 3,085 Motorpool Charges 17,150 19,839 19,839 21,058 Maintenance 0 500 500 0 252,491 336,042 336,042 327,500 Current Planning Program (6300): Personnel Services 349,415 369,720 369,720 385,679 Materials and Supplies 11,646 16,105 16,105 17,665 Services and Charges 11,861 33,686 33,686 24,535 Motorpool Charges 5,910 7,261 7,261 6,071 Maintenance 0 2,350 2,350 350 Capital (81) 0 0 0 378,751 429,122 429,122 434,300 Planning Commission Program (6305): Personnel Services 32,698 43,605 43,605 43,652 Services and Charges 0 648 648 648 32,698 44,253 44,253 44,300 35 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted Long Range Planning Program (6310): Personnel Services 202,967 218,197 218,197 211,758 Materials and Supplies 2,549 1,130 1,130 2,300 Services and Charges 14,588 16,647 16,647 23,342 Maintenance 0 9,830 9,830 9,500 220,104 245,804 245,804 246,900 Building Safety Program (6400): Personnel Services 420,268 469,328 469,328 469,287 Materials and Supplies 12,120 17,331 17,331 18,286 Services and Charges 13,952 19,230 19,230 20,275 Motorpool Charges 19,157 18,814 18,814 20,737 Maintenance 7,878 10,115 10,115 8,115 473,375 534,818 534,818 536,700 Community Code Enforcemen Program (6420): Personnel Services 330,526 362,282 362,282 374,242 Materials and Supplies 8,033 10,774 10,774 10,774 Services and Charges 36,462 33,823 33,823 31,523 Motorpool Charges 14,198 13,751 13,751 12,261 389,219 420,630 420,630 428,800 Total Community Planning & Engineering Activity: $ 3,635,603 $ 4,109,725 $ 4,109,725 $ 3,994,900 36 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted Parks & Recreation Activity: Swimming Pool Program (5210): Personnel Services Materials and Supplies Services and Charges Motorpool Charges Maintenance Parks Admin/Rec Programs Program (5220): $ 76,431 $ 98,237 $ 11,310 14,845 28,534 24,557 968 1,178 126,919 144,301 98,237 $ 103,600 14,845 14,136 24,557 19,130 1,178 750 5,484 4,284 144,301 141,900 Personnel Services 447,733 476,828 476,828 486,445 Materials and Supplies 79,299 82,589 82,589 86,956 Services and Charges 116,218 124,068 124,068 115,599 Motorpool Charges 5,746 6,836 6,836 9,700 648,996 690,321 690,321 698,700 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 6,877 7,497 7,497 8,327 1,726 2,480 2,480 2,311 67,050 70,557 70,557 72,400 342 453 453 282 831 1,030 1,030 1,180 76,826 82,017 82,017 84,500 324,002 350,067 350,067 379,997 87,481 98,566 98,566 70,448 151,936 213,730 213,730 242,650 61,687 79,301 79,301 77,862 (6,318) (6,988) (6,988) (6,988) 98,031 91,601 91,601 110,331 716,819 826,277 826,277 874,300 117,947 125,472 125,472 121,362 5,318 6,618 6,618 5,265 41,771 45,511 45,511 27,290 1,731 1,294 1,294 938 1,945 28,785 28,785 3,945 168,712 207,680 207,680 158,800 $ 1,738,272 $ 1,950,596 $ 1,950,596 $ 1,958,200 $ 36,502,916 $ 47,355,052 $ 47,355,052 $ 38,166,000 37 Paae Left Blank Intentional 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 2015 are based on the per capita rate of $65.41 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 2015. $750,000 of this amount is being allocated to sidewalk construction. The City also receives 80% of the road millage levied by the Quorum Court on real and personal property located within the City. The current 2015 county levy is 1.1 mil, with a maximum of 3.0 mil. Fund $1,5 1! Other $34,201 0.5 % Sources of Funds for 2015 $ 7,571,000 State Turnback ss.464.000 $133,500 1.8% tate Turnback - Half Cent $1,349,000 17.8% County Road Turnback $1,072,000 14.2% 39 Street Fund Revenue History $7.00 ■ State Turnback - Half Cent $6.00 ❑ County Road Turnback ❑ State Turnback $5.00 $4.00 $1.10 $1.08 $1.17 P$112 $o.s6 $1.os S1.os $o.s2 $a97 $3.00 $0.64 $0.69 $0.74 $2.00 $3.18 $3.39 $3.46 3.46 3.46 $2.76 $2.80 $2.82 $2.98 $3.08 $3.19 $3.35 $3.31 $1.00 $0.00 03 04 05 06 07 08 09 10 11 12 13 14Est 15 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. There is $750,000 budgeted in sidewalk improvements in the street capital projects. Uses of Funds for 2015 $ 7,571,000 Traffic Engineering & Sidewalk Maintenance Planning $312,648 Drainage Maintenance $592,399 4.1% $568,053 7.5% Street Maintenance $1,680,707 22.2% Right -of -Way Maintenance $439,193 5.8% Street Capital Projects $1,650,000 21.8% Outside Agencies $513,759 6.8% _Operations & Administration $1,814,241 24.0% 40 City of Fayetteville, Arkansas 2015 Operating Budget Street Fund (2100) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 Revenues: Intergovernmental (Grants) $ 7,500 $ 34,500 $ 34,500 $ 0 State Turnback 3,31 1,577 3,316,000 3,464,000 3,464,000 State Turnback - Half Cent 603,263 1,310,000 1,349,000 1,349,000 County Road Turnback 1,079,980 1,120,000 1,120,000 1,072,000 Charges for Services 250,961 108,000 133,500 133,500 Investment Earnings 160 11,000 22,100 18,300 Other 48,962 57,000 34,670 34,200 Total Revenues 5,302,403 5,956,500 6,157,770 6,071,000 Expenses: Operations & Administration 1,440,897 1,612,332 1,612,332 1,814,241 Right -of -Way Maintenance 247,643 310,415 310,415 439,193 Street Maintenance 1,356,372 1,460,103 1,460,103 1,680,707 Drainage Maintenance 562,064 669,744 669,744 568,053 Traffic Engineering & Planning 589,946 630,516 630,516 592,399 Trail Construction 20 8,054 8,054 0 Sidewalk Maintenance 285,260 380,781 380,781 312,648 Street Capital Projects 0 1,042,000 1,042,000 1,650,000 Outside Agencies 0 458,694 458,694 513,759 Transfer to Shop 0 12,000 12,000 0 Total Expenses 4,482,202 6,584,639 6,584,639 7,571,000 Income / (Loss) $ 820,201 $ (628,139) $ (426,869) $ (1,500,000) Total Budget $ 4,482,202 $ 6,584,639 $ 6,584,639 $ 7,571,000 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 2,777,636 $ 3,597,837 $ 3,597,837 $ 3,170,968 Income / (Loss) 820,201 (628,139) (426,869) (1,500,000) Ending Undesignated Fund Balance $ 3,597,837 $ 2,969,698 $ 3,170,968 $ 1,670,968 41 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Street Fund (2100) Actual Budgeted Estimated Budgeted Transportation Services Activity: Operations & Administration Program (4100): Personnel Services $ 546,100 $ 681,368 $ 681,368 $ 779,284 Materials and Supplies 39,297 38,160 38,160 39,488 Services and Charges 742,483 742,898 742,898 906,293 Motorpool Charges 6,922 10,845 10,845 13,868 Cost allocation 39,835 39,835 39,835 42,828 Maintenance 66,260 99,226 99,226 32,480 Transfers To Outside Entities 0 458,694 458,694 513,759 1,440,897 2,071,026 2,071,026 2,328,000 Right -of -Way Maintenance Program (41 10): Personnel Services 155,004 194,480 194,480 286,632 Materials and Supplies 20,540 25,616 25,616 41,277 Services and Charges 4 36 36 1,500 Motorpool Charges 71,066 88,383 88,383 107,884 Maintenance 1,029 1,900 1,900 1,900 247,643 310,415 310,415 439,193 Street Maintenance Program (4120): Personnel Services 795,114 780,778 780,778 752,523 Materials and Supplies 284,967 355,1 1 1 355,111 343,510 Services and Charges 21,612 5,339 5,339 1,500 Motorpool Charges 863,645 938,692 938,692 1,104,429 Cost allocation (625,742) (656,281) (656,281) (535,219) Maintenance 16,776 36,464 36,464 13,964 Operating Transfers Out 0 12,000 12,000 0 1,356,372 1,472,103 1,472,103 1,680,707 Drainage Maintenance Program (4130): Personnel Services 316,052 432,292 432,292 324,072 Materials and Supplies 102,083 92,578 92,578 91,230 Services and Charges 12,828 4,750 4,750 6,750 Motorpool Charges 130,643 137,250 137,250 144,127 Maintenance 458 2,874 2,874 1,874 562,064 669,744 669,744 568,053 42 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Street Fund (2100) Actual Budgeted Estimated Budgeted Traffic Engineering & Planning Program (5315): Personnel Services 376,249 396,024 396,024 326,638 Materials and Supplies 112,809 117,271 117,271 119,894 Services and Charges 2,659 6,712 6,712 2,000 Motorpool Charges 50,462 52,909 52,909 56,567 Maintenance 47,767 57,600 57,600 87,300 589,946 630,516 630,516 592,399 Street Capital Projects Program (5500): Services and Charges Maintenance Capital Trail Construction Program (5520): Personnel Services Materials and Supplies Motorpool Charges Cost allocation Sidewalks Program (5530): Personnel Services Materials and Supplies Services and Charges Motorpool Charges Cost allocation Maintenance Capital Total Transportation Services Activity: Total Fund 0 25,440 25,440 0 0 308,000 308,000 0 0 708,560 708,560 1,650,000 0 1,042,000 1,042,000 1,650,000 0 8,054 8,054 0 53,431 41,059 41,059 54,810 159,272 185,103 185,103 186,608 (212,683) (226,162) (226,162) (241,418) 20 8,054 8,054 0 177,162 252,452 252,452 200,120 30,195 35,096 35,096 32,762 2,210 317 317 0 84,300 106,903 106,903 94,453 (17,687) (16,687) (16,687) (16,687) 2,626 2,700 2,700 2,000 6,454 0 0 0 285,260 380,781 380,781 312,648 $ 4,482,202 $ 6,584,639 $ 6,584,639 $ 7,571,000 43 Paae Left Blank Intentional 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 $97,424. For 2015, this fund is expected to have an increase in fund balance of $6,000. 45 City of Fayetteville, Arkansas 2015 Operating Budget Parking Fund (2130) Actual Budgeted 0r)1Q 0MA Revenues: Estimated Budgeted 2014 2015 Downtown District Parking Revenue $ 479,601 $ 518,300 $ 526,770 $ 531,850 Entertainment District Parking Revenue 1,022,974 1,026,400 1,044,960 1,029,460 Investment Earnings 258 2,700 3,820 3,600 Other 5,886 600 2,790 1,090 Total Revenues 1,508,719 1,548,000 1,578,340 1,566,000 Expenses: Downtown District Parking 433,498 539,638 539,638 546,880 Entertainment District Parking 193,665 247,628 247,628 264,463 Entertainment District Parking Facility 0 120,000 120,000 30,500 Transfer to Walton Arts Center 295,222 250,000 250,000 250,000 Principal Payment 140,879 143,723 143,723 97,424 Interest Expense 6,354 3,511 3,511 733 Parking Lot Improvements (55) 113,055 113,055 70,000 Transfer to Parking Deck Bond 316,337 300,000 300,000 300,000 Transfer to Parking Deck Project 400,000 234,558 234,558 0 Total Expenses 1,785,900 1,952,1 13 1,952,1 13 1,560,000 Income / (Loss) $ (277,181) $ (404,1 13) $ (373,773) $ 6,000 Tntnl RI Ant-4 R 1 725 9nn R 1 9.59 1 13 (� 1 .z;An nnn 1 959 1 1'3 R FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 407,304 $ 271,002 $ 271,002 $ 40,952 Income / (Loss) (277,181) (404,1 13) (373,773) 6,000 Reduction of Interfund Loan Libility 140,879 143,723 143,723 97,424 Ending Undesignated Fund Balance $ 271,002 $ 10,612 $ 40,952 $ 144,376 *The negative Fund Balance is due to the interfund loan from the Replacement and Disaster Recovery Fund. 46 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Parking Fund (2130) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 Transportation Services Activity: Off -Street Parking Program (9130): Personnel Services $ 236,805 $ 257,089 $ 257,089 $ 256,444 Materials and Supplies 31,438 37,005 37,005 48,005 Services and Charges 65,122 90,030 90,030 78,919 Motorpool Charges 1,806 3,513 3,513 3,398 Maintenance 44,266 52,001 52,001 55,750 Transfers To Outside Entities 54,061 100,000 100,000 96,000 Capital (55) 61,055 61,055 70,000 433,443 600,693 600,693 616,880 Entertainment District Parking Program (9131): Personnel Services 89,763 147,982 147,982 147,296 Materials and Supplies 10,294 11,138 11,138 9,838 Services and Charges 62,643 60,100 60,100 76,240 Motorpool Charges 5,862 6,068 6,068 6,740 Maintenance 25,103 22,340 22,340 24,349 Debt Service 147,233 147,234 147,234 98,157 Transfers To Outside Entities 295,222 250,000 250,000 250,000 Capital 0 52,000 52,000 0 Operating Transfers 716,337 534,558 534,558 300,000 1,352,457 1,231,420 1,231,420 912,620 Entertainment District Parking Facility Program (9132): Services and Charges 0 120,000 120,000 30,500 0 120,000 120,000 30,500 Total Transportation Services Activity: $ 1,785,900 $ 1,952,1 13 $ 1,952,1 13 $ 1,560,000 Total Fund $ 1,785,900 $ 1,952,1 13 $ 1,952,113 $ 1,560,000 47 Paae Left Blank Intentional Community Development Block Grant Fund (2180) The Community Development Block Grant Fund accounts for the community development grant funds received from the Federal Department of Housing and Urban Development. 49 City of Fayetteville, Arkansas 2015 Operating Budget Community Development Block Grant Fund (2180) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 Revenues: Community Development Grant Funding $ 530,034 $ 1,247,751 $ 1,247,751 $ 559,000 Other 7,001 7,475 7,475 0 CDBG Program Income 7,749 1,451 1,451 0 Total Revenues 544,784 1,256,677 1,256,677 559,000 Expenses: Administration & Planning 78,529 184,864 184,864 75,379 Housing Services 319,743 779,055 779,055 290,187 Redevelopment 65,177 122,860 122,860 51,934 Public Service 66,835 77,355 77,355 61,500 Public Facilities & Improvements 10,463 92,928 92,928 80,000 Total Expenses 540,747 1,257,062 1,257,062 559,000 Income / (Loss) $ 4,037 $ (385) $ (385) $ 0 Total Budget $ 1,257,062 $ 559,000 540,747 $ 1,257,062 $ FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 1,371 $ 5,408 $ 5,408 $ 5,023 Income / (Loss) 4,037 (385) (385) 0 Ending Undesignated Fund Balance $ 5,408 $ 5,023 $ 5,023 $ 5,023 50 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Community Development Block Grant Fund (2180) Actual Budgeted Estimated Budgeted Community Planning & Engineering Activity: Comm Devel Admin/Planning Program (4930): Personnel Services $ 71,600 $ 60,534 $ 60,534 $ 63,309 Materials and Supplies (1,060) 4,491 4,491 3,491 Other Services & Charges 7,989 119,839 119,839 8,579 78,529 184,864 184,864 75,379 Housing Services Program (4940): Personnel Services 58,763 77,569 77,569 74,799 Materials and Supplies 4,713 11,128 11,128 3,428 Other Services & Charges 253,082 687,419 687,419 209,828 Motorpool Charges 3,185 2,939 2,939 2,132 319,743 779,055 779,055 290,187 Redevelopment Program (4945): Personnel Services 35,566 42,805 42,805 44,527 Materials and Supplies 4,431 10,820 10,820 1,820 Other Services & Charges 22,234 64,992 64,992 702 Motorpool Charges 2,946 4,243 4,243 4,885 65,177 122,860 122,860 51,934 Public Services Program (4970): Other Services & Charges 66,835 77,355 77,355 61,500 66,835 77,355 77,355 61,500 Public Facilities/Improve Program (4990): Other Services & Charges 10,463 92,928 92,928 80,000 10,463 92,928 92,928 80,000 Total Community Planning & Engineering Activity: $ 540,747 $ 1,257,062 $ 1,257,062 $ 559,000 Total Fund $ 1,257,062 $ 559,000 540,747 $ 1,257,062 $ 51 Paae Left Blank Intentional 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 City of Fayetteville, Arkansas 2015 Operating Budget Special State Grants Fund (2230) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 Revenues: Intergovernmental (Grants) $ 0 $ 100,000 $ 100,000 $ 0 Total Revenues 0 100,000 100,000 0 Expenses: NEA School Street Grant 0 100,000 100,000 0 Total Expenses 0 100,000 100,000 0 Income / (Loss) $ 0 $ 0 $ 0 $ 0 Total Budget $ 0 $ 100,000 $ 100,000 $ 0 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 0 $ 0 $ 0 $ 0 Income / (Loss) 0 0 0 0 Ending Undesignated Fund Balance $ 0 $ 0 $ 0 $ 0 54 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Special State Grants Fund (2230) Actual Budgeted Estimated Budgeted Citywide Activity: NEA School Street Grant Program (8002): Services and Charges $ 0 $ 100,000 $ 100,000 $ 0 0 100,000 100,000 0 Total Citywide Activity: $ 100,000 $ 0 0 $ 100,000 $ Total Fund $ 100,000 $ 0 0 $ 100,000 $ 55 Paae Left Blank Intentional 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 City of Fayetteville, Arkansas 2015 Operating Budget Energy Block Grant Fund (2240) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 Revenues: Energy Block Grant Funding $ 6,560 $ 0 $ 0 $ 0 Investment Earnings 1,886 0 1,600 1,400 Other 20,577 0 20,500 20,600 Total Revenues 29,023 0 22,100 22,000 Expenses: Energy Block Grant 6,560 0 0 0 Total Expenses 6,560 0 0 0 Income / (Loss) $ 22,463 $ 0 $ 22,100 $ 22,000 Total Budget $ 6,560 $ 0 0 $ 0 $ FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 17,657 $ 40,120 $ 40,120 $ 62,220 Income / (Loss) 22,463 0 22,100 22,000 Ending Undesignated Fund Balance $ 40,120 $ 40,120 $ 62,220 $ 84,220 58 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Energy Block Grant Fund (2240) A�+i -I Ir4-+-4 Citywide Activity: Energy Block Grant Program (9240): Materials and Supplies $ 6,560 $ 6,560 Total Citywide Activity: $ 6,560 $ Total Fund $ 6,560 $ 0 $ 0 $ 0 0 0 0 0 $ 0 $ 0 59 Paae Left Blank Intentional 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 $2.3 million in planned expenditures for 2015 includes $217,000 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 HMR tax revenues are expected to grow approximately 2% in 2015 N $3.00 c 0 $2.50 $2.00 $1.00 $0.00 Parks Development Fund Hotel -Motel -Restaurant (HMR) Tax Revenue 03 04 05 06 07 08 09 10 11 12 13 14Est 15 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. M City of Fayetteville, Arkansas 2015 Operating Budget Parks Development Fund (2250) Actual Budgeted gn152 7n1 d 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 $ 2,624,137 $ 2,693,000 $ 9,800 0 6,975 0 110,812 485,794 (371) 23,000 8,590 25,250 Estimated Budgeted 2014 2015 2,696,500 $ 2,749,000 0 0 0 66,000 485,794 163,000 40,300 24,000 25,320 21,000 1,714,929 1,957,325 1,957,325 2,056,000 234,698 6,215,438 6,215,438 54,000 110,812 485,794 485,794 163,000 2,060,439 8,658,557 8,658,557 2,273,000 $ 699,504 $ (5,431,513) $ (5,410,643) $ 750,000 8,658,557 $ 2,273,000 $ 2,060,439 $ 8,658,557 $ FUND BALANCE ANALYSIS Beginning Designated Fund Balance $ 5,425,319 $ 6,124,823 $ 6,124,823 $ 714,180 Income / (Loss) 699,504 (5,431,513) (5,410,643) 750,000 Ending Designated Fund Balance $ 6,124,823 $ 693,310 $ 714,180 $ 1,464,180 62 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Parks Development Fund (2250) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 Parks & Recreation Activity: Parks Development Program (9250): Personnel Services $ 1,282,005 $ 1,447,500 $ 1,447,500 $ 1,527,983 Materials and Supplies 58,493 64,290 64,290 70,553 Services and Charges 66,921 74,377 74,377 77,634 Motorpool Charges 199,844 244,885 244,885 245,282 Cost allocation 87,948 87,948 87,948 94,548 Maintenance 19,718 20,000 20,000 20,000 Contingency/Savings 0 18,325 18,325 20,000 1,714,929 1,957,325 1,957,325 2,056,000 Parks Development Capital Program (9255): Materials and Supplies 7,408 13,597 13,597 0 Services and Charges 148,247 1,767,230 1,767,230 0 Maintenance 27,108 34,622 34,622 0 Capital 51,935 4,399,989 4,399,989 54,000 234,698 6,215,438 6,215,438 54,000 Parks Development Capital Greenspace Program (9256): Materials and Supplies 0 21,598 21,598 0 Services and Charges 100,944 446,379 446,379 0 Maintenance 2,143 150 150 0 Capital 7,725 17,667 17,667 163,000 110,812 485,794 485,794 163,000 Total Parks & Recreation Activity: $ 2,060,439 $ 8,658,557 $ 8,658,557 $ 2,273,000 Total Fund $ 2,060,439 $ 8,658,557 $ 8,658,557 $ 2,273,000 63 Paae Left Blank Intentional 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 fees are expected to decline in 2015 as new construction is expected to falloff compared to 2013 and 2014 levels. $2.00 $1.50 $1.00 $0.50 $0.00 Impact Fee Collections 04 05 06 07 08 09 10 11 12 13 14Est 15 Bud Year ■ Water ■ Wastewater ■ Police ■ Fire 65 City of Fayetteville, Arkansas 2015 Operating Budget Impact Fee Fund (2300) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 Revenues: Water Impact Fee $ 654,151 $ 534,000 $ 555,100 $ 492,800 Wastewater Impact Fee 396,008 376,000 357,600 382,000 Police Impact Fee 128,710 100,500 143,400 86,800 Fire Impact Fee 112,167 80,500 125,200 77,000 Investment Earnings 2,361 22,000 39,500 31,400 Other 358 0 0 0 Total Revenues 1,293,755 1,1 13,000 1,220,800 1,070,000 Expenses: Water Improvements 0 0 0 0 Wastewater Improvements 0 287,000 287,000 0 Police Improvements 16,376 189,709 189,709 90,000 Fire Improvements 2,669 202,838 202,838 80,000 Transfer to Water & Sewer 526,588 3,598,287 3,598,287 900,000 Total Expenses 545,633 4,277,834 4,277,834 1,070,000 Income / (Loss) $ 748,122 $ (3,164,834) $ (3,057,034) $ 0 Total Budget $ $ 545,633 4,277,834 $ 4,277,834 $ 1,070,000 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 5,633,673 $ 6,381,795 $ 6,381,795 $ 3,324,761 Income / (Loss) 748,122 (3,164,834) (3,057,034) 0 Ending Undesignated Fund Balance $ 6,381,795 $ 3,216,961 $ 3,324,761 $ 3,324,761 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Impact Fee Fund (2300) Actual Budgeted Estimated Budgeted Citywide Activity: Impact Fee Expense Program (9300): Materials and Supplies Capital Operating Transfers Total Citywide Activity: Total Fund $ 19,045 $ 813 $ 813 $ 0 0 678,734 678,734 170,000 526,588 3,598,287 3,598,287 900,000 545,633 4,277,834 4,277,834 1,070,000 67 Paae Left Blank Intentional 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. D 7 $800 $700 $600 $400 $300 $200 $100 $0 Drug Law Enforcement Fund Revenue Sources 03 04 05 06 07 08 09 10 11 12 13 14Est 15 Bud Year •e 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 2015 Operating Budget Drug Law Enforcement Fund (2930) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 $ 367,990 $ 466,922 $ 466,922 $ 331,200 0 2,000 2,000 2,000 26,466 8,800 10,600 8,800 201 0 0 0 183,456 233,000 233,000 233,000 578,113 710,722 712,522 575,000 530,783 731,321 731,321 575,000 530,783 731,321 731,321 575,000 $ 47,330 $ (20,599) $ (18,799) $ 0 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 251,074 $ 298,404 $ 298,404 $ 279,605 Income / (Loss) 47,330 (20,599) (18,799) 0 Ending Undesignated Fund Balance $ 298,404 $ 277,805 $ 279,605 $ 279,605 70 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Drug Law Enforcement Fund (2930) Actual Budgeted Estimated Budgeted Police Activity: Drug Enforcement Program (2960): Personnel Services Services and Charges Capital Total Police Activity: Total Fund $ 291,725 $ 408,645 $ 408,645 $ 332,141 204,394 289,076 289,076 242,859 71 Paae Left Blank Intentional 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: City of Fayetteville, Arkansas 2015 Operating Budget TIF Bond Fund (3370) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 $ 129,250 $ 123,000 $ 120,168 $ 141,000 6 0 0 0 Principal Payment 55,000 67,682 65,000 75,000 Interest Expense 35,498 49,018 49,018 59,700 Professional Services 171 2,300 2,300 2,300 Paying Agent Fees 3,850 4,000 3,850 4,000 Total Expenses 94,519 123,000 120,168 141,000 Income / (Loss) $ 34,737 $ 0 $ 0 $ 0 Total Budget $ 94,519 $ 123,000 $ 120,168 $ 141,000 FUND BALANCE ANALYSIS Beginning Designated Fund Balance $ 99,691 $ 134,428 $ 134,428 $ 134,428 Income / (Loss) 34,737 0 0 0 Ending Designated Fund Balance $ 134,428 $ 134,428 $ 134,428 $ 134,428 74 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) TIF Bond Fund (3370) Actual Budgeted Estimated Budgeted Citywide Activity: TIF Bonds Expense Program (9370): Services and Charges $ 171 $ 2,300 $ 2,300 $ 2,300 Debt Service 94,348 120,700 117,868 138,700 94,519 123,000 120,168 141,000 Total Citywide Activity: $ 123,000 $ $ 141,000 94,519 $ 120,168 Total Fund $ 120,168 $ 141,000 94,519 $ 123,000 $ 75 Paae Left Blank Intentional 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 2015 Operating Budget Parking Deck Bond Fund (3380) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 Revenues: Interest Income $ 29 $ 0 $ 30 $ 0 Transfer from Off -Street Parking 316,337 300,000 299,100 300,000 Total Revenues 316,366 300,000 299,130 300,000 Expenses: Principal Payment 60,000 120,000 120,000 120,000 Interest Expense 169,953 180,000 180,000 180,000 Total Expenses 229,953 300,000 300,000 300,000 Income / (Loss) $ 86,413 $ 0 $ (870) $ 0 Total Budget $ 229,953 $ 300,000 $ 300,000 $ 300,000 FUND BALANCE ANALYSIS Beginning Designated Fund Balance $ 190,731 $ 277,144 $ 277,144 $ 276,274 Income / (Loss) 86,413 0 (870) 0 Ending Designated Fund Balance $ 277,144 $ 277,144 $ 276,274 $ 276,274 78 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Parking Deck Bond Fund (3380) Actual Budgeted Estimated Budgeted Transportation Services Activity: Parking Deck Bond Expense Program (9380): Debt Service $ 229,953 $ 300,000 $ 300,000 $ 300,000 229,953 300,000 300,000 300,000 Total Fund $ 229,953 $ 300,000 $ 300,000 $ 300,000 79 Paae Left Blank Intentional :1 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 14 Est 15 Bud Year Revenues: Sales Tax - City Investment Earnings Proceeds from Bond Sales Total Revenues Expenses: Principal Payment Interest Expense Professional Services Bond Issuance Cost Paying Agent Fees Total Expenses Income / (Loss) Total Budget City of Fayetteville, Arkansas 2015 Operating Budget Sales Tax Bond Fund (3440) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 $ 18,055,491 $ 18,592,000 $ 18,260,700 $ 18,626,000 705 0 301 0 81,000 0 0 0 18,137,196 18,592,000 18,261,001 18,626,000 10,998,256 15, 223, 651 15, 223, 651 14,954,283 3,609,224 3,354,449 3,354,449 3,660,317 8,486 700 700 1,400 78,018 0 0 0 5,750 13,200 13,200 10,000 14, 699, 734 18,592,000 18,592,000 18, 626,000 $ 3,437,462 $ 0 $ (330,999) $ 0 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 4,044,190 $ 7,481,652 $ 7,481,652 $ 7,150,653 Income / (Loss) 3,437,462 0 (330,999) 0 Ending Undesignated Fund Balance $ 7,481,652 $ 7,481,652 $ 7,150,653 $ 7,150,653 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Sales Tax Bond Fund (3440) Actual Budgeted Estimated Budgeted nnI7 nnI A nnI A nn, L Citywide Activity: Sewer Bonds - Expense Program (9440): Services and Charges $ 8,486 $ 700 $ 700 $ 1,400 Debt Service 14,691,248 18,591,300 18,591,300 18,624,600 14, 699, 734 18,592,000 18,592,000 18, 626,000 Total Citywide Activity: $ 14,699,734 $ 18,592,000 $ 18,592,000 $ 18,626,000 Total Fund $ 14,699,734 $ 18,592,000 $ 18,592,000 $ 18,626,000 Paae Left Blank Intentional 0 Replacement & Disaster Recovery Fund (4270) The Replacement & Disaster Recovery Fund accounts for general government monies accumulated and used for the purchase of certain vehicles and equipment (primarily copiers). 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. N $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 14Est 15 Bud Year City of Fayetteville, Arkansas 2015 Operating Budget Replacement & Disaster Recovery Fund (4270) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 Revenues: Intergovernmental (Grants) Federal Grants - Capital Replacement Copier Revenue Investment Earnings Other Total Revenues Expenses: Audit Expense Replacement & Disaster Recovery (Other) FEMA Disaster Projects Fixed Assets Vehicles & Equipment Total Expenses Income / (Loss) Total Budget $ 127,127 $ 160,608 $ 178,993 $ 0 25,470 0 0 0 36,954 40,000 40,000 40,000 7,570 17,000 28,000 25,000 666 0 716 0 197,787 217,608 247,709 65,000 1,850 2,000 2,000 2,000 6,483 12,000 12,000 0 0 270,345 270,345 0 47,652 91,634 91,634 40,000 0 9,885 9,885 0 55,985 385,864 385,864 42,000 $ 141,802 $ (168,256) $ (138,155) $ 23,000 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 3,563,671 $ 3,705,473 $ 3,705,473 $ 3,567,318 Income / (Loss) 141,802 (168,256) (138,155) 23,000 Ending Undesignated Fund Balance $ 3,705,473 $ 3,537,217 $ 3,567,318 $ 3,590,318 NM City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Replacement & Disaster Recovery Fund (4270) Actual Budgeted Estimated Budgeted Citywide Activity: Replacement Fund Expense Program (9270): Materials and Supplies $ Services and Charges Capital FEMA Disaster Projects Program (9280): Materials and Supplies Services and Charges 6,483 $ 12,000 $ 12,000 $ 0 1 R.Sn 9 nnn 9 nnn 9 nnn 0 952 952 0 0 269,393 269,393 0 0 270,345 270,345 0 Total Citywide Activity: $ 55,985 $ 385,864 $ 385,864 $ 42,000 Total Fund $ 385,864 $ 42,000 55,985 $ 385,864 $ Paae Left Blank Intentional 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 $7,692,000 in planned expenditures for 2015 includes $7,684,000 in capital improvements. The capital portion of City Sales Tax for 2015 is expected to be $146,300 over 2014 collections. This is a percent increase of 2%. Estimated collections for 2014 are expected to be 1.3% over actual 2013. N $20.00 0 $18.00 $16.00 $14.00 $12.00 $10.00 $8.00 $6.00 $4.00 $2.00 $0.00 1 % City Sales Tax 03 04 05 06 07 08 09 10 11 12 13 14Est 15 Bud Year e City of Fayetteville, Arkansas 2015 Operating Budget Sales Tax Capital Improvements Fund (4470) Actual Budgeted Estimated 0r)11z 0MA W)1A Revenues: Sales Tax - City Intergovernmental (Grants) Charges for Services Sidewalk Fees Investment Earnings Other Transfer from General Total Revenues Expenses: Audit Expense Sales Tax Capital Improvements Transfer to Shop Total Expenses Income / (Loss) Total Budget Budgeted 2015 $ 7,217,279 $ 7,432,000 $ 7,314,700 $ 7,461,000 4,721,983 10,157,844 10,167,844 0 541,467 639,936 639,936 74,000 8,124 0 5,040 0 4,308 14,000 35,000 32,000 169,369 15,000 26,104 25,000 0 2,713,706 2,713,706 0 12,662,530 20,972,486 20,902,330 7,592,000 7,100 7,800 7,800 8,000 16,153,356 24,342,087 24,342,087 7,684,000 $ (3,504,930) $ (3,377,401) $ (3,447,557) $ (100,000) FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 7,791,216 $ 4,286,286 $ 4,286,286 $ 838,729 Income/(Loss) (3,504,930) (3,377,401) (3,447,557) (100,000) Ending Undesignated Fund Balance $ 4,286,286 $ 908,885 $ 838,729 $ 738,729 a City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Sales Tax Capital Improvements Fund (4470) Actual 2013 Budgeted Estimated Budgeted 2014 2014 2015 Citywide Activity: Cap Improv Const Fund Exp Program (9470): Materials and Supplies $ 732,216 $ 1,391,478 $ 1,391,478 $ 684,000 Other Services & Charges 2,005,759 3,629,305 3,629,305 51,000 Cost allocation 862,429 929,523 929,523 0 Maintenance 1,502,578 2,377,585 2,377,585 2,162,000 Other Transfers to Outside Entities 405,000 414,000 414,000 441,000 Capital 10,588,474 15,607,996 15,607,996 4,354,000 Miscellaneous 64,000 0 0 0 Operating Transfers 7,004 0 0 0 16,167,460 24,349,887 24,349,887 7,692,000 Total Citywide Activity: $ 16,167,460 $ 24,349,887 $ 24,349,887 $ 7,692,000 Total Fund $ 16,167,460 $ 24,349,887 $ 7,692,000 24,349,887 $ U City of Fayetteville, Arkansas Sales Tax Capital Improvements Fund Capital Budget Project Category Project Title Bridge & Drainage Improvements Other Drainage Improvements Stormwater Quality Mgt/Nutrient Reduction Fire Improvements Fire Apparatus Purchases Fire Facility Maintenance Fire Information Technology Updates Fire Mobile Radios Information Technology Improvements Library Improvements Other Capital Improvements Access FayetteviIle Technical Improvements Desktop Management System Document Management ERP Upgrade/Replacement Geographic Information System (GIs) Local Area Network (LAN) Upgrade Microcomputer / Printer Replacements Storage Area Network (SAN) Web Security Filtering Library Computer Replacements Library Materials Purchases Animal Services Improvements Audit Expense Building Efficiency Improvements Building Improvements City Clerk Document Management Equip. City Hall Audio -Visual Renovation Digital Signage Implementation Parking Lot Improvements (City Employee) Regional Wayfinding Signage Program Telecommunications Systems Upgrades Television Center Digital Conversion Television Center Equipment Woolsey Homestead Historic Restoration Budgeted 2015 200,000 160,000 360,000 432,000 125,000 50,000 36,000 20,000 30,000 45,000 200,000 75,000 135,000 87,000 70,000 35,000 �.snr�1�Tu 35,000 406,000 441,000 35,000 8,000 40,000 125,000 44,000 100,000 15,000 10,000 60,000 35,000 100,000 50,000 70,000 692,000 92 Parks & Recreation Improvements Forestry and Habitat Improvement Lights of the Ozarks Safety and ADA Compliance Tree Escrow Walker Park Senior Activity & Wellness Center Police Improvements Employee Gym Equipment Police Automated External Defibrillator (AED) Police Building Improvements Police Bulletproof Vests & Ballistic Protection Police Mobile Video System Replacement Police Network/Server Replacements Police Record Management System Imp. Police Specialized Equipment Police Technology Improvements Police Unmarked Vehicles Police Weapon Replacement Street Improvements Trail Improvements Transportation Improvements Street/ROW/Intersection Cost Shares Trail Development Lake Fayetteville Trailhead (BGSO) Mud Creek Trail Lighting In -House Pavement Improvements Drainage Maintenance Traffic Signal Improvements Wireless Traffic Signal Control 30,000 23,000 15,000 74,000 25,000 167,000 7,000 41,000 35,000 52,000 35,000 68,000 150,000 21,000 15,000 78,000 8,000 510,000 350,000 350,000 1,500,000 190,000 250,000 1,940,000 1,692,000 50,000 110,000 40,000 1,892,000 $ 7,692,000 93 Paae Left Blank Intentional 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. This project has been completed and is shown for historical purposes only. 95 City of Fayetteville, Arkansas 2015 Operating Budget Wastewater System Improvements Project Fund (4480) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 Revenues: Investment Earnings $ (1,600) $ 0 $ 0 $ 0 Total Revenues (1,600) 0 0 0 Expenses: Transfer to Water & Sewer 1,515,324 0 0 0 Total Expenses 1,515,324 0 0 0 Income / (Loss) $ (1,516,924) $ 0 $ 0 $ 0 Total Budget $ 1,515,324 $ 0 $ 0 $ 0 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 1,516,924 $ 0 $ 0 $ 0 Income / (Loss) (1,516,924) 0 0 0 Ending Undesignated Fund Balance $ 0 $ 0 $ 0 $ 0 96 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Wastewater System Improvements Project Fund (4480) Actual Budgeted Estimated Budgeted Citywide Activity: Wastewater System Improvements Project Program (9480): Operating Transfers 1,515,324 0 0 0 1,515,324 0 0 0 Total Citywide Activity: $ 1,515,324 $ 0 $ 0 $ 0 Total Fund $ 1,515,324 $ 0 $ 0 $ 0 97 Paae Left Blank Intentional 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 2015. • • City of Fayetteville, Arkansas 2015 Operating Budget Sales Tax Construction Bond Fund (4520) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 Revenues: Investment Earnings $ 860 $ 600 $ 2,360 $ 2,000 Other 0 6,400 6,400 3,000 Proceeds from Bond Sales 22,669,000 0 0 0 Total Revenues 22,669,860 7,000 8,760 5,000 Expenses: Audit Expense 4,500 7,000 7,000 0 Bond Issuance Cost 357,325 0 0 0 2006A Sales Tax Construction Expense 258,836 1,852,531 1,852,531 0 Street Sales Tax Construction (2009) 1,525,802 2,328,232 2,328,232 0 Trails Sales Tax Construction (2009) 4,296 0 0 0 Street Sales Tax 2013 0 22,392,675 22,392,675 5,000 Total Expenses 2,150,759 26,580,438 26,580,438 5,000 Income / (Loss) $ 20,519,101 $ (26,573,438) $ (26,571,678) $ 0 Total Budget $ 2,150,759 $ 5,000 26,580,438 $ 26,580,438 $ FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 5,946,301 $ 26,465,402 $ 26,465,402 $ (106,276) Income / (Loss) 20,519,101 (26,573,438) (26,571,678) 0 Ending Undesignated Fund Balance $ 26,465,402 $ (108,036) $ (106,276) $ (106,276) City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Sales Tax Construction Bond Fund (4520) Actual Budgeted Estimated Budgeted Citywide Activity: 2006A Sales Tax Construction Expense Program (9520): Services and Charges $ 192,019 $ 7,176 $ 7,176 $ 0 Capital 66,817 1,852,355 1,852,355 0 258,836 1,859,531 1,859,531 0 2007A Sales Tax Construction Expense Program (9530): Street Sales Tax 2009 Program (9540): Services and Charges 402,393 18,187 18,187 0 Capital 1,127,909 2,310,045 2,310,045 0 1,530,302 2,328,232 2,328,232 0 Trails Sales Tax 2009 Program (9550): Capital 4,296 0 0 0 4,296 0 0 0 Total Citywide Activity: $ 2,150,759 $ 26,580,438 $ 26,580,438 $ 5,000 Total Fund $ 2,150,759 $ 26,580,438 $ 26,580,438 $ 5,000 flu Paae Left Blank Intentional 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. The balance remaining in the current fund will be re -appropriated in early 2015 when the books have been closed. 103 City of Fayetteville, Arkansas 2015 Operating Budget Parking Deck Project Fund (4560) Actual Budgeted 0r)1Q 0MA Revenues: Estimated Budgeted 2014 2015 Transfer from Off -Street Parking $ 400,000 $ 234,558 $ 234,558 $ 0 Payments from Walton Arts Center 0 1,771,975 1,771,975 0 Investment Earnings 1,600 2,000 2,000 3,000 Gain/Loss on Sale of Investments (880) 0 0 0 Transfer from General 0 3,660,758 3,660,758 0 Transfer from Sales Tax Capital 0 75,000 75,000 0 Total Revenues 400,720 5,744,291 5,744,291 3,000 Expenses: Audit Expense 0 0 0 3,000 Professional Services 359,545 697,079 697,079 0 Fixed Assets 0 100,000 100,000 0 Building Costs 32,000 10,755,666 10,755,666 0 Total Expenses 391,545 11,552,745 11,552,745 3,000 Income / (Loss) $ 9,175 $ (5,808,454) $ (5,808,454) $ 0 Total Budget $ 391,545 $ 11,552,745 $ 11,552,745 $ 3,000 FUND BALANCE ANALYSIS Beginning Designated Fund Balance $ 5,857,832 $ 5,867,007 $ 5,867,007 $ 58,553 Income / (Loss) 9,175 (5,808,454) (5,808,454) 0 Ending Designated Fund Balance $ 5,867,007 $ 58,553 $ 58,553 $ 58,553 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Parking Deck Project Fund (4560) Actual Budgeted Estimated Budgeted Citywide Activity: Services and Charges $ 359,545 $ 697,079 $ 697,079 $ 3,000 Capital 32,000 10,855,666 10,855,666 0 Total Citywide Activity: $ 391,545 $ 11,552,745 $ 11,552,745 $ 3,000 Total Fund $ 391,545 $ 11,552,745 $ 11,552,745 $ 3,000 105 Paae Left Blank Intentional 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 2015 Budget includes a significant amount in capital outlay. This will be over $9.7 million. Reserves are more than sufficient to cover these expenditures. Water & Sewer Fund Revenues For 2015, the Water & Sewer Fund is projected to have an operating gain of $5,640,000 before capital expenditures and depreciation expense. System usage projections for 2015 are expected to be approximately the same as 2014 Sewer Service Charges $16,365,500 41.7 % Interest Income $164,040 0.4% Other Non -Operating $439,000 1.1% Sources of Funds for 2015 $39,203,000 Transfers In $900,000 eau Fund Balance ,701,000 12.0% / Other $1,203,000 3.1% Water Sales $15,430,460 39.4% 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. N $18.00 0 $16.00 $14.00 $12.00 $10.00 $8.00 $6.00 $4.00 $2.00 $0.00 03 04 05 06 07 08 09 10 11 12 13 14Est 15 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 2015 is projected to be approximately $174,650 over estimated 2014. N $18.00 0 $16.00 $14.00 $12.00 $10.00 $8.00 $6.00 $4.00 $2.00 $0.00 03 04 05 06 07 08 09 10 11 12 13 14Est 15 Bud Year W-0 Water & Sewer Fund Expenses The wastewater treatment plant operations budgeted for 2015 represents the largest expenditure in the fund at $9.0 million. This represents 23.0% of the total operating expenses. The water purchases are budgeted at $6.6 million, which represents 16.8% of total operating expenditures. Capital Expenditures $9,731,000 24.8%_ Principal Payment $1,5101,000 3.9% Interest Expense $169,670 0.4% Meter Operations $1,885,150 4.8% Utilities Financial Services $1,373,554 3.5% N $7.00 c 0 $6.00 $5.00 $4.00 $3.00 $2.00 $1.00 $0.00 Use of Funds for 2014 $39,203,000 Utilities Director Utilities Project $162,331 Management 0.4% $308,998 0.8% Water Purchased $6,600,000 Operations & 16.8% Administration $4,072,720 10.4% Wastewater Treatment Plant $8,999,209 23.0% Water Purchases Water Transmission and Distribution $2,369,647 6.0% Sewer Main Maintenance $2,020,721 5.2% 10.00 9.00 8.00 7.00 6.00 c 5.00 �o (7 4.00 3.00 2.00 1.00 0.00 03 04 05 06 07 08 09 10 11 12 13 14 Est 15 Bud Year o City of Fayetteville, Arkansas 2015 Operating Budget Water & Sewer Fund (5400) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 Revenues: Water Sales $ 15,547,700 $ 15,233,000 $ 14,792,400 $ 15,430,460 Sewer Service Charges 16,490,279 16,383,000 16,190,850 16,365,500 Other 1,162,604 1,103,000 1,188,900 1,203,000 Interest Income 10,272 78,000 204,800 164,040 Other Non -Operating 546,814 346,000 484,521 439,000 Total Revenues 33,757,669 33,143,000 32,861,471 33,602,000 Expenses: Utilities Director 200,614 188,260 188,260 162,331 Utilities Project Management 262,965 332,447 332,447 308,998 Water Purchased 6,263,557 6,600,000 6,600,000 6,600,000 Operations & Administration 3,727,194 4,085,877 4,085,877 4,072,720 Water Transmission and Distribution 2,217,408 2,251,879 2,251,879 2,369,647 Sewer Main Maintenance 1,773,476 2,076,959 2,076,959 2,020,721 Wastewater Treatment Plant 8,076,414 8,918,817 8,918,817 8,999,209 Utilities Financial Services 1,1 12,341 1,356,936 1,356,936 1,373,554 Meter Operations 1,430,326 1,858,600 1,858,600 1,885,150 Interest Expense 354,694 334,666 334,666 169,670 Total Expenses 25,418,989 28,004,441 28,004,441 27,962,000 Budget Gain / (Loss) Before Capital $ 8,338,680 $ 5,138,559 $ 4,857,030 $ 5,640,000 Non -Operating Revenues / (Expenses): Intergovernmental (Grants) 442,792 724,250 724,250 0 Gain/Loss Sale of Assets 51,439 0 55,190 0 Transfer from Impact Fee Fund 526,588 3,654,396 3,654,396 900,000 Transfer from WWT Improvements 1,515,324 0 0 0 Principal Payment (1,505,000) (1,530,000) (1,530,000) (1,510,000) Capital Expenditures (4,325,315) (19,924,174) (19,924,174) (9,731,000) Transfer to Shop 0 (67) (67) 0 Total Capital Revenues / (Expenses) (3,294,172) (17,075,595) (17,020,405) (10,341,000) Budget Gain / (Loss) $ 5,044,508 $ (11,937,036) $ (12,163,375) $ (4,701,000) Total Budget $ 31,249,304 $ 49,458,682 $ 49,458,682 $ 39,203,000 Beginning Total Net Assets Budget Gain / (Loss) Plus: Gain Capital Expenditures Plus: Capital Contribution Plus: Bond Principal Payment Less: Depreciation Expense Ending Total Net Assets City of Fayetteville, Arkansas 2015 Operating Budget Water & Sewer Fund (5400) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 ESTIMATED CHANGE IN NET ASSETS $ 333,919,982 $ 335,406,633 $ 335,406,633 $ 334,205,402 5,044,508 (11,937,036) (12,163,375) (4,701,000) 4,325,315 19,924,174 19,924,174 9,731,000 1,472,599 0 0 0 1,505,000 1,530,000 1,530,000 1,510,000 (10,860,771) (10,492,030) (10,492,030) (10,586,711) $ 335,406,633 $ 334,431,741 $ 334,205,402 $ 330,158,691 NET ASSET ANALYSIS Net Investment in Capital Assets $ 302,320,937 $ 313,283,081 $ 313,283,081 $ 313,937,370 Restricted for Prepaids/Debt Service 1,435,282 1,435,282 1,435,282 1,435,282 Unrestricted 31,650,414 19,713,378 19,487,039 14,786,039 Ending Total Net Assets $ 335,406,633 $ 334,431,741 $ 334,205,402 $ 330,158,691 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Water & Sewer Fund (5400) Actual Budgeted Estimated Budgeted Finance & Internal Services Activity: Utilities Financial Services Program (1810): Personnel Services $ 793,896 $ 872,025 $ 872,025 $ 899,057 Materials and Supplies 44,260 75,000 75,000 74,000 Services and Charges 359,668 486,411 486,411 487,911 Cost allocation (89,700) (89,700) (89,700) (100,614) Maintenance 4,217 13,200 13,200 13,200 1,1 12,341 1,356,936 1,356,936 1,373,554 Business -Type Activity: Water & Wastewater Direct Program (1800): Personnel Services $ 168,366 $ 128,951 $ 128,951 $ 117,455 Materials and Supplies 980 3,900 3,900 3,900 Services and Charges 5,192 29,333 29,333 12,944 Cost allocation 26,076 26,076 26,076 28,032 200,614 188,260 188,260 162,331 Meter Operations Program (1820): Personnel Services 779,848 881,583 881,583 908,252 Materials and Supplies 57,785 68,869 68,869 66,869 Services and Charges 10,639 19,517 19,517 18,310 Motorpool Charges 61,511 73,110 73,110 76,824 Cost allocation 78,528 78,528 78,528 84,420 Maintenance 1,094 4,145 4,145 7,780 989,405 1,125,752 1,125,752 1,162,455 Meter Maintenance Program (1830): Personnel Services 332,417 389,391 389,391 397,571 Materials and Supplies 20,202 21,759 21,759 38,759 Services and Charges 5,908 8,870 8,870 9,070 Motorpool Charges 16,923 18,275 18,275 18,035 Cost allocation 24,888 24,888 24,888 26,760 Maintenance 375 600 600 500 400,713 463,783 463,783 490,695 Meter -Capital Expenditure Program (1840): Materials and Supplies 40,208 113,733 113,733 0 Services and Charges 0 140,078 140,078 30,000 Maintenance 0 15,254 15,254 202,000 Capital 254,384 753,786 753,786 475,000 294,592 1,022,851 1,022,851 707,000 112 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Water & Sewer Fund (5400) Actual Budgeted Estimated Budgeted Water Purchased Program (3800): Services and Charges Water/Sewer Maint Admin Program (4000): Personnel Services Materials and Supplies Services and Charges Motorpool Charges Cost allocation Maintenance Debt Service Capital Utilities Proj Management Program (4020): Personnel Services Materials and Supplies Services and Charges Motorpool Charges Maintenance Water Distribution Program (4310): Personnel Services Materials and Supplies Services and Charges Motorpool Charges Cost allocation Maintenance Water Storage/Pump Maint Program (4330): Personnel Services Materials and Supplies Motorpool Charges Cost allocation Maintenance 6,263,557 6,600,000 6,600,000 6,600,000 6,263,557 6,600,000 6,600,000 6,600,000 822,741 1,103,242 1,103,242 1,028,915 126,545 145,161 145,161 140,661 1,803,354 1,858,014 1,858,014 1,855,960 24,668 16,130 16,130 12,737 883,152 883,152 883,152 949,392 66,734 80,178 80,178 85,055 10,336 21,000 21,000 21,000 0 66,491 66,491 0 3,737,530 4,173,368 4,173,368 4,093,720 240,425 203,267 203,267 259,634 4,849 10,608 10,608 10,608 2,631 98,705 98,705 20,573 6,947 6,867 6,867 5,183 8,113 13,000 13,000 13,000 262,965 332,447 332,447 308,998 756,776 850,204 850,204 852,501 735,105 659,110 659,110 718,559 193,956 150,934 150,934 187,665 291,606 310,732 310,732 313,088 74,688 74,688 74,688 80,292 4,325 3,000 3,000 3,000 2,056,456 2,048,668 2,048,668 2,155,105 134,469 146,982 146,982 146,223 15,114 35,743 35,743 39,493 0 8,890 8,890 16,598 9,696 9,696 9,696 10,428 1,673 1,900 1,900 1,800 160,952 203,211 203,211 214,542 113 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Water & Sewer Fund (5400) Actual Budgeted Estimated Budgeted 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 WWTP Lift Station Maint Program (5140): Materials and Supplies Services and Charges Motorpool Charges 968,017 1,1 16,049 1,1 16,049 1,110,361 306,623 325,200 325,200 335,825 36,234 123,223 123,223 76,954 380,765 425,155 425,155 407,917 77,832 77,832 77,832 83,664 4,005 9,500 9,500 6,000 1,773,476 2,076,959 2,076,959 2,020,721 0 1,073 1,073 1,073 1,573,870 1,697,503 1,697,503 1,650,674 842 885 885 885 1,574,712 1,699,461 1,699,461 1,652,632 62,725 1 1 1,101 1 1 1,101 111,101 3,465,122 3,705,726 3,705,726 3,826,783 249,222 255,035 255,035 262,731 47,820 47,820 47,820 51,408 1,372 8,153 8,153 8,153 3,826,261 4,127,835 4,127,835 4,260,176 27,801 99,655 99,655 99,655 1,305,404 1,254,184 1,254,184 1,540,686 59,118 72,958 72,958 56,515 47.544 47.544 47.544 51.108 472,011 465,334 465,334 489,099 11,401 39,969 39,969 39,969 692,087 721,173 721,173 805,820 2,711 0 0 0 706,199 761,142 761,142 845,789 owl City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Water & Sewer Fund (5400) Actual Budgeted Estimated Budgeted Capital Water Mains Program (5600): Services and Charges Capital Water & Sewer Connections Program (5620): Personnel Services Materials and Supplies Services and Charges Motorpool Charges Cost allocation Maintenance Water Capital 2009 Bonds Program (5640): Services and Charges Capital Sewer Mains Construction Program (5700): Services and Charges Capital Sewer Capital 2009 Bonds Program (5740): Capital WWTP East - Capital Program (5800): Materials and Supplies Services and Charges Maintenance Capital Operating Transfers Water And Sewer Bonds Program (6800): Debt Service Total Business -Type Activity Total Fund 364,811 447,178 447,178 0 1,468,172 7,632,973 7,632,973 3,755,000 1,832,983 8,080,151 8,080,151 3,755,000 141,070 182,769 182,769 180,296 56,584 88,914 88,914 97,050 21,241 27,493 27,493 30,000 24,438 70,192 70,192 42,158 13,488 13,488 13,488 14,496 320 1,304 1,304 0 257,141 384,160 384,160 364,000 17,746 9,659 9,659 0 418,776 0 0 0 436,522 9,659 9,659 0 695,675 471,760 471,760 0 67,500 155,429 155,429 0 0 6,300 6,300 0 470 247,592 247,592 0 56,894 133,263 133,263 0 292,511 4,236,650 4,236,650 1,797,000 0 67 67 0 349,875 4,623,872 4,623,872 1,797,000 1,849,358 1,843,666 1,843,666 1,658,670 1,849,358 1,843,666 1,843,666 1,658,670 $ 31,249,304 $ 49,458,682 $ 49,458,682 $ 39,203,000 $ 31,249,304 $ 49,458,682 $ 49,458,682 $ 39,203,000 115 Paae Left Blank Intentional Recycling & Trash Collection Fund (5500) The Recycling & Trash Collection 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 $2,731,000. However, there are more than sufficient reserves to accommodate the (-xr)enditurPs_ Recycling & Trash Collection Fund Revenues For 2015, the Recycling & Trash Collection Fund sources of funds are budgeted at $12,651,000. Solid Waste fees make up the largest source of revenue (63.2%). However, $2,731,000 is being used from reserves (primarily for capital). Recycling Revenues Recycling revenue includes the sale of materials collected at curbside and at the recycling centers. The estimated revenue for that program is $606,060 for 2015. Also, a portion of the solid waste fees are attributable to recycling activity. That portion is estimated to be approximately $1,514,000 for 2015. Solid Waste Fees Franchise Fees $185,930 1.5% Sources of Funds for 2015 $12,651,000 :� L, / S l,uuu 21.6% Recycling Revenue $606,060 4 R% Commercial Drop Box $650,530 5.1% Transfer Station $388,700 3.1% Aher ;7,300 ).3% icome $54,290 0.4% 117 Solid Waste Fees: The 2014 revenue estimates are approximately $1 1,100 over 2013 actual collections. The 2015 revenues are projected to be slightly up compared to 2014 estimates. $9.00 c 0 $8.00 $7.00 $6.00 $5.00 $4.00 $3.00 $2.00 $1.00 $0.00 03 04 05 06 07 08 09 10 11 12 13 14 Est 15 Bud Year Recycling & Trash Collection Fund Expenses Expenses for the Recycling & Trash Collection Fund are budgeted at $12,651,000 for 2015. The commercial collections program and related activity make up the largest segment of the budget. Corn $77 6 Recycling $1,880,396 14.9% Transfer 5 $992,S 7.8 i Use of Funds for 2015 $12,651,000 Capital $1,759,000 Operations & 11 Q0i Administration Collections $650,144 5.1% Commercial Collections $2,582,923 20.4% lential Collections $1,966,175 15.5 City of Fayetteville, Arkansas 2015 Operating Budget Recycling & Trash Collection Fund (5500) 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) Gain/Loss Sale of Assets Capital Expenditures Total Capital Revenues / (Expenses) Budget Gain / (Loss) Total Budget Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 $ 162,169 $ 170,500 $ 215,700 $ 185,930 7,873,985 7,784,160 7,931,500 7,997,190 604,954 566,350 631,359 606,060 826,053 816,500 650,533 650,530 403,314 399,600 388,700 388,700 29,142 31,490 37,502 37,300 4,428 40,400 59,900 54,290 9,904,045 9,809,000 9,915,194 9,920,000 1,622,847 1,954,607 1,954,607 2,047,703 2,234,507 2,570,875 2,570,875 2,582,923 1,864,320 2,032,350 2,032,350 1,966,175 690,247 658,353 658,353 650,144 940,245 1,048,750 1,048,750 992,937 1,784,000 1,989,663 1,989,663 1,880,396 537,931 626,802 626,802 771,722 38,830 160,492 160,492 0 9 719 997 11 ndl R99 1 1 nAl R99 in R99 nnn $ 191,118 $ (1,232,892) $ (1,126,698) $ (972,000) 45,376 84,339 18,500 0 (705,779) (2,841,751) (A41 .9n:31 19.757.4191 84,339 0 12.841.7511 �VwBOYMEWAS 0 0 11.759.0001 (1,/JY,VVV) $ (450,785) $ (3,990,304) $ (3,884,110) $ (2,731,000) $ 10,418,706 $ 13,883,643 $ 13,883,643 $ 12,651,000 M City of Fayetteville, Arkansas 2015 Operating Budget Recycling & Trash Collection Fund (5500) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 Beginning Total Net Assets Budget Gain / (Loss) Plus: Gain Capital Expenditures Less: Depreciation Expense Ending Total Net Assets ESTIMATED CHANGE IN NET ASSETS $ 12,353,482 $ 12,188,654 $ 12,188,654 $ 10,642,086 (450,785) (3,990,304) (3,884,110) (2,731,000) 705,779 2,841,751 2,841,751 1,759,000 NET ASSET ANALYSIS Net Investment in Capital Assets $ 3,129,217 $ 5,466,759 $ 5,466,759 $ 6,609,056 Unrestricted 9,059,437 5,069,133 5,175,327 2,444,327 Ending Total Net Assets $ 12,188,654 $ 10,535,892 $ 10,642,086 $ 9,053,383 120 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Recycling & Trash Collection Fund (5500) Actual Budgeted Estimated nnI7 nnI A nnI A Business -Type Activity: Operations & Administration Program (5000): Personnel Services $ Materials and Supplies Services and Charges Motorpool Charges Cost allocation Maintenance Debt Service 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 Budgeted nn, L 458,865 $ 640,001 $ 640,001 $ 668,965 34,779 47,968 47,968 60,363 697,370 800,094 800,094 787,190 6,227 11,073 11,073 14,149 410,796 410,796 410,796 441,600 14,810 44,475 44,475 75,236 0 200 200 200 1,622,847 1,954,607 1,954,607 2,047,703 627,101 725,179 725,179 700,329 194,418 374,663 374,663 362,047 722,755 734,602 734,602 759,133 620,791 662,027 662,027 687,958 67,404 67,404 67,404 72,456 2,038 7,000 7,000 1,000 2,234,507 2,570,875 2,570,875 2,582,923 Commercial Drop Box Collections Program (5030): 580,785 175,520 385,369 673,978 47,868 Personnel Services 142,723 Materials and Supplies 122,274 Services and Charges 301,923 Motorpool Charges 114,267 Cost allocation 9,060 Maintenance 0 690,247 633,421 633,421 648,307 236,120 236,120 215,413 394,091 394,091 402,559 718,850 718,850 646,440 47,868 47,868 51,456 2,000 2,000 2,000 2,032,350 2,032,350 1,966,175 161,421 161,421 151,252 118,145 118,145 103,145 290,950 290,950 304,515 77,777 77,777 76,488 9,060 9,060 9,744 1,000 1,000 5,000 658,353 658,353 650,144 121 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Recycling & Trash Collection Fund (5500) Actual Budgeted Estimated Budgeted Transfer Station Program (5040): Personnel Services 132,458 133,855 133,855 110,941 Materials and Supplies 15,754 18,346 18,346 18,346 Services and Charges 742,332 844,122 844,122 784,636 Motorpool Charges 43,925 46,403 46,403 72,762 Cost allocation 3,024 3,024 3,024 3,252 Maintenance 2,752 3,000 3,000 3,000 940,245 1,048,750 1,048,750 992,937 Recycling Program (5060): Personnel Services 897,057 1,019,980 1,019,980 970,627 Materials and Supplies 221,956 215,818 215,818 237,798 Services and Charges 76,325 147,466 147,466 125,300 Motorpool Charges 455,911 504,253 504,253 437,199 Cost allocation 87,732 87,732 87,732 94,308 Maintenance 45,019 14,414 14,414 15,164 Capital 45,799 9,400 9,400 0 1,829,799 1,999,063 1,999,063 1,880,396 Composting Program (5070): Personnel Services 257,915 303,538 303,538 366,060 Materials and Supplies 50,253 57,027 57,027 63,301 Services and Charges 2,763 4,883 4,883 1,900 Motorpool Charges 196,894 230,914 230,914 307,777 Cost allocation 29,940 29,940 29,940 32,184 Maintenance 166 500 500 500 537,931 626,802 626,802 771,722 Solid Waste Projects Program (5080): Materials and Supplies 17,867 113,021 113,021 0 Services and Charges 133,872 566,903 566,903 0 Capital 547,071 2,312,919 2,312,919 1,759,000 698,810 2,992,843 2,992,843 1,759,000 Total Business -Type Activity $ 10,418,706 $ 13,883,643 $ 13,883,643 $ 12,651,000 Total Fund $ 10,418,706 $ 13,883,643 $ 13,883,643 $ 12,651,000 122 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 2015, the Airport Fund is projected to use reserves of $248,000. Of that amount $230,000 is for capital expenditures for which the division will request grants. Airport Fund Revenues For 2015, the Airport Fund sources of funds are budgeted at $2,576,000. Aviation Fuel revenue is projected to be $1,710,544 or 66.4% 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 (22.7%). Aviation Fuel $1,710,544 66.4% Sources of Funds for 2014 $2,576,000 $10,806 0.4% ents and Leases $584,500 22.7% Sales Tax on Fuel $22,150 0.9% ince 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 and several other business operations. $2.50 0 0 $2.00 $1.50 $1.00 $0.50 $0.00 03 04 05 06 07 08 09 10 11 12 13 14 Est 15 Bud Year ■ Rents & Leases ■ Aviation Fuel ■ Other ■ Fees ❑ Sales Tax on Fuel 124 City of Fayetteville, Arkansas 2015 Operating Budget Airport Fund (5550) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 Revenues: Sales Tax - County $ 12,232 $ 14,000 $ 10,900 $ 10,850 Sales Tax - City 12,829 18,000 11,300 11,300 Rents & Leases 559,730 563,700 597,000 584,500 Aviation Fuel 1,345,842 1,867,500 1,591,600 1,710,544 Other 10,794 8,000 8,040 8,440 Interest Income 238 1,800 2,690 2,366 Total Revenues 1,941,665 2,473,000 2,221,530 2,328,000 Expenses: Airport Administration 443,088 455,492 455,492 421,024 Airport Maintenance 194,106 236,184 236,184 277,890 Airport Operations 1,246,941 1,736,422 1,736,422 1,626,431 Airport Capital Expense 352 31,000 31,000 0 General Fund Loan Interest 6,056 5,591 5,591 5,125 General Fund Loan Principal 0 15,530 15,530 15,530 Transfer to Shop 27,275 0 0 0 Total Expenses 1,917,818 2,480,219 2,480,219 2,346,000 Budget Gain / (Loss) Before Capital $ 23,847 $ (7,219) $ (258,689) $ (18,000) Non -Operating Revenues / (Expenses): Intergovernmental (Grants) 235,767 41,105 41,105 0 Gain/Loss Sale of Assets 1,350 0 0 0 Capital Expenditures (328,498) (264,366) (264,366) (230,000) Total Capital Revenues / (Expenses) (91,381) (223,261) (223,261) (230,000) Budget Gain / (Loss) $ (67,534) $ (230,480) $ (481,950) $ (248,000) Total Budget $ 2,246,316 $ 2,744,585 $ 2,744,585 $ 2,576,000 125 Beginning Total Net Assets Budget Gain / (Loss) Plus: Gain Capital Expenditures Plus: Bond Principal Payment Less: Depreciation Expense Ending Total Net Assets City of Fayetteville, Arkansas 2015 Operating Budget Airport Fund (5550) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 ESTIMATED CHANGE IN NET ASSETS $ 13,009,937 $ 11,622,699 $ 11,622,699 $ 10,023,490 (67,534) (230,480) (481,950) (248,000) 328,498 264,366 264,366 230,000 0 15,530 15,530 15,530 I1 .h48 9091 11 .397.1551 11 .397.155) I1 .37h..wl $ 11,622,699 $ 10,274,960 $ 10,023,490 $ 8,644,480 NET ASSET ANALYSIS Net Investment in Capital Assets $ 11,333,017 $ 10,200,228 $ 10,200,228 $ 9,053,688 * Unrestricted 289,682 74,732 (176,738) (409,208) Ending Total Net Assets $ 11,622,699 $ 10,274,960 $ 10,023,490 $ 8,644,480 * A long term interfund loan from the General Fund is recorded as a liability but not deducted from net investments in capital assets which is in keeping with generally accepted accounting principals. However, the approximant amount of that liability is $174,000 as of September 2014 which could be considered a part of unrestricted net assets. In 2015, the Airport will attempt to obtain grants for $230,000 requested in the capital account. The 2014 estimated unrestricted fund balance is based on all expenditures being made pursuant to the approved budget. The actual fund balance will be evaluated at the end of 2014 and if there is not a sufficient amount to fund the 2015 budget request, the budget will be adjusted during the first quarter of 2015. 126 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Airport Fund (5550) Actual Budgeted Estimated Budgeted Business -Type Activity: Airport Administration Program (3940): Personnel Services $ 203,224 $ 231,866 $ 231,866 $ 202,237 Materials and Supplies 30,862 4,812 4,812 6,951 Services and Charges 198,433 207,199 207,199 205,461 Motorpool Charges 2,654 3,700 3,700 1,611 Cost allocation 7,915 7,915 7,915 4,764 Debt Service 6,056 21,121 21,121 20,655 449,144 476,613 476,613 441,679 Airport Maintenance Program (3950): Personnel Services 95,165 109,884 109,884 160,339 Materials and Supplies 10,079 16,238 16,238 17,678 Services and Charges 3,738 6,658 6,658 8,682 Motorpool Charges 28,696 30,315 30,315 27,571 Maintenance 56,428 73,089 73,089 63,620 Operating Transfers 27,275 0 0 0 221,381 236,184 236,184 277,890 Airport Operations Program (3955): Personnel Services 179,597 266,877 266,877 264,586 Materials and Supplies 983,981 1,291,637 1,291,637 1,215,766 Services and Charges 46,516 138,907 138,907 116,207 Motorpool Charges 1,646 3,534 3,534 3,601 Cost allocation 0 16,667 16,667 3,744 Maintenance 13,084 18,800 18,800 22,527 Capital 38,000 0 0 0 1,284,941 1,736,422 1,736,422 1,626,431 Airport Capital Expense Program (3960): Materials and Supplies 0 31,000 31,000 0 Services and Charges 17,879 36,050 36,050 0 Capital 272,971 228,316 228,316 230,000 Total Business -Type Activity Total Fund 127 Paae Left Blank Intentional 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 2015 on a cash basis. These budget amounts will be adjusted in 2015 to accommodate the new bonds. The sale of the new bonds is scheduled to close in late November of 2014. 129 City of Fayetteville, Arkansas 2015 Operating Budget Town Center Fund (5600) Revenues: - I I I - I I V I I I I- 1 1 /1\.1 V G I 11-1 RJ. / 1 1- I- I- I Interest Income Total Revenues Expenses: Audit Expense Principal Payment Interest Expense Town Center Expense Paying Agent Fees Total Expenses Budget Gain / (Loss) Total Budget Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 680,417 $ 696,000 $ 675,400 $ 690,000 15 0 0 0 680,432 696,000 675,400 690,000 550 600 600 600 610,000 625,000 625,000 650,000 69,122 48,634 46,945 23,075 1,904 2,825 1,905 2,000 13,492 18,941 13,493 14,325 $ (14,636) $ 0 $ (12,543) $ 0 ESTIMATED CHANGE IN NET ASSETS Beginning Total Net Assets $ 3,433,983 $ 3,661,587 $ 3,661,587 $ 3,906,284 Budget Gain / (Loss) (14,636) 0 (12,543) 0 Plus: Bond Principal Payment 610,000 625,000 625,000 650,000 Less: Depreciation Expense (367,760) (367,760) (367,760) (367,760) Ending Total Net Assets $ 3,661,587 $ 3,918,827 $ 3,906,284 $ 4,188,524 NET ASSET ANALYSIS Net Investment in Capital Assets $ 3,498,693 $ 3,130,933 $ 3,130,933 $ 2,763,173 Restricted for Prepaids/Debt Service 156,268 156,268 156,268 156,268 Unrestricted 6,626 631,626 619,083 1,269,083 Ending Total Net Assets $ 3,661,587 $ 3,918,827 $ 3,906,284 $ 4,188,524 Note: Ending net assets represent investments in the Town Center building and attached garage. 130 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Town Center Fund (5600) Actual Budgeted Estimated Budgeted Citywide Activity: Town Center Expense Program (9600): Services and Charges $ Debt Service 2,454 $ 3,425 $ 2,505 $ 2,600 692,614 692,575 685,438 687,400 695,068 696,000 687,943 690,000 Total Citywide Activity $ 695,068 $ 696,000 $ 687,943 $ 690,000 Total Fund $ 695,068 $ 696,000 $ 687,943 $ 690,000 131 Paae Left Blank Intentional 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 Revenues: Property Taxes State Insurance Turnback Fines & Forfeitures Investment Earnings Gain/Loss on Sale of Investments Gain/Loss in Fair Value of Investments Other Transfer from Gen Prop Tax Transfer from Gen Ins Turnback Total Revenues Expenses: Audit Expense Professional Services Bank Service Charges Benefit Payments Materials and Supplies Total Expenses Budget Gain / (Loss) Total Budget City of Fayetteville, Arkansas 2015 Operating Budget Police Pension Fund (6800) Actual Budgeted gn152 7n1 d Estimated Budgeted 2014 2015 $ 498,888 $ 509,000 $ 523,500 $ 552,000 213,971 212,100 221,399 221,400 125,196 112,800 99,900 100,090 197,239 172,100 178,600 178,510 160,067 0 476,000 0 95,443 0 0 0 2,094 0 4,210 0 0 0 0 0 0 0 0 0 1,292,898 1,006,000 1,503,609 1,052,000 3,400 3,500 3,500 3,500 0 150 150 0 99 250 250 725 1,605,532 1,605,000 1,605,000 1,606,525 57 100 100 250 1,609,088 1,609,000 1,609,000 1,61 1,000 $ (316,190) $ (603,000) $ (105,391) $ (559,000) 1,609,000 $ 1,61 1,000 $ 1,609,088 $ 1,609,000 $ ESTIMATED CHANGE IN NET ASSETS Beginning Total Net Assets $ 7,854,503 $ 7,538,313 $ 7,538,313 $ 7,432,922 Budget Gain / (Loss) (316,190) (603,000) (105,391) (559,000) Ending Total Net Assets $ 7,538,313 $ 6,935,313 $ 7,432,922 $ 6,873,922 134 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Police Pension Fund (6800) Actual Budgeted Estimated Budgeted Citywide Activity: Police Pension Expense Program (9800): Materials and Supplies $ 57 $ 100 $ 100 $ 250 Services and Charges 1,609,031 1,608,900 1,608,900 1,610,750 1,609,088 1,609,000 1,609,000 1,61 1,000 Total Citywide Activity $ 1,609,088 $ 1,609,000 $ 1,609,000 $ 1,61 1,000 Total Fund $ 1,609,088 $ 1,609,000 $ 1,609,000 $ 1,61 1,000 135 Paae Left Blank Intentional 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 2015 Operating Budget Fire Pension Fund (6810) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 Revenues: Property Taxes $ 498,886 $ 509,000 $ 523,500 $ 552,000 State Insurance Turnback 264,296 276,563 287,844 301,300 Investment Earnings 115,895 95,000 102,840 98,700 Gain/Loss on Sale of Investments 93,762 0 133,256 0 Gain/Loss in Fair Value of Investments 376,760 0 0 0 Other 11 0 305 0 Total Revenues 1,349,610 880,563 1,047,745 952,000 Expenses: Audit Expense 3,400 3,500 3,500 3,500 Professional Services 0 3,000 3,000 3,000 Bank Service Charges 53 150 150 150 Benefit Payments 1,432,524 1,422,563 1,422,563 1,428,123 Materials and Supplies 0 100 100 100 Services and Charges 250 250 250 127 Total Expenses 1,436,227 1,429,563 1,429,563 1,435,000 Budget Gain / (Loss) $ (86,617) $ (549,000) $ (381,818) $ (483,000) Total Budget $ 1,436,227 $ 1,429,563 $ 1,429,563 $ 1,435,000 ESTIMATED CHANGE IN NET ASSETS Beginning Total Net Assets $ 4,71 1,473 $ 4,624,856 $ 4,624,856 $ 4,243,038 Budget Gain / (Loss) (86,617) (549,000) (381,818) (483,000) Ending Total Net Assets $ 4,624,856 $ 4,075,856 $ 4,243,038 $ 3,760,038 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Fire Pension Fund (6810) Actual Budgeted Estimated Budgeted Citywide Activity: Fire Pension Expense Program (9810): Materials and Supplies Services and Charges Total Citywide Activity Total Fund $ 0 $ 100 $ 100 $ 100 1,436,227 1,429,463 1,429,463 1,434,900 1,436,227 1,429,563 1,429,563 1,435,000 1,429,563 $ 1,435,000 $ 1,436,227 $ 1,429,563 $ 139 Paae Left Blank Intentional NO 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 2015 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 2015. 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 $8,51 1,300 for 2015. These can be broken down in components as follows. The Replacement Charges ($4,188,780) is the amount Fleet Operations collects to purchase replacement vehicles and equipment. Motorpool and Maintenance Charges ($1,840,560), Shop Overhead Charges ($556,920) and Shop Overhead Insurance Charges ($167,040) 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 ($1,758,000) represents revenue received from charging out the cost of gasoline to the user divisions. N $9.00 0 2 $8.00 $7.00 $6.00 $5.00 $4.00 $3.00 $2.00 $1.00 $0.00 Shop Charges 03 04 05 06 07 08 09 10 11 12 13 14Est 15 Bud Year flu Revenues: Maintenance Charges Fuel Charges Replacement Charges Motor Pool Charges Shop Overhead Charges Shop Overhead Insurance Shop Rental Pool Revenue Other Interest Income Total Revenues Expenses: Vehicle Maintenance Gasoline/Diesel Expense Total Expenses Budget Gain / (Loss) Before Capital Non -Operating Revenues / (Expenses): Gain/Loss Sale of Assets Transfer from General Transfer from Street Transfer from Sales Tax Capital Transfer from Airport Capital Expenditures Transfer to General Total Capital Revenues / (Expenses) Budget Gain / (Loss) Total Budget City of Fayetteville, Arkansas 2015 Operating Budget Shop Fund (9700) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 $ 25,230 $ 28,000 $ 30,800 $ 27,600 1,572,822 1,777,100 1,631,700 1,758,000 3,747,226 3,999,300 4,003,200 4,188,780 1,563,287 1,664,700 1,664,600 1,812,960 426,348 561,600 563,500 556,920 129,182 144,300 144,700 167,040 23,244 18,000 12,600 18,000 39,377 0 56,900 0 5,809 35,000 49,100 36,700 7,532,525 8,228,000 8,157,100 8,566,000 2,794,938 2,982,086 2,982,086 3,021,602 1,519,367 1,741,000 1,741,000 1,708,398 4,314,305 4,723,086 4,723,086 4,730,000 $ 3,218,220 $ 3,504,914 $ 3,434,014 $ 3,836,000 524,602 104,668 0 7,004 27,275 (5,748,759) 250,000 20,500 12,000 0 0 (6,1 15,121) 674,609 20,500 12,000 0 0 (6,1 15,121) 0 0 0 0 0 (3,726,000) $ (1,872,864) $ (2,327,707) $ (1,973,998) $ 110,000 142 City of Fayetteville, Arkansas 2015 Operating Budget Shop Fund (9700) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 ESTIMATED CHANGE IN NET ASSETS Beginning Total Net Assets $ 18,480,614 $ 19,657,487 $ 19,657,487 $ 20,916,989 Budget Gain / (Loss) (1,872,864) (2,327,707) (1,973,998) 110,000 Plus: Gain Capital Expenditures 5,748,759 6,115,121 6,115,121 3,726,000 Less: Depreciation Expense (2,699,022) (2,881,621) (2,881,621) (3,054,520) Ending Total Net Assets $ 19,657,487 $ 20,563,280 $ 20,916,989 $ 21,698,469 NET ASSET ANALYSIS Net Investment in Capital Assets $ 12,340,005 $ 15,573,505 $ 15,573,505 $ 16,244,985 Unrestricted 7,317,482 4,989,775 5,343,484 5,453,484 Ending Total Net Assets $ 19,657,487 $ 20,563,280 $ 20,916,989 $ 21,698,469 143 City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Shop Fund (9700) Transportation Services Activity: Vehicle Maintenance Program (1910): Personnel Services Materials and Supplies Services and Charges Motorpool Charges Cost allocation Maintenance Capital Operating Transfers Capital Expense Program (1920): Materials and Supplies Services and Charges Capital Total Transportation Services Activity Total Fund Actual Budgeted Estimated Budgeted On19 Or) 1A On1A 7n1C $ 1,043,584 $ 1,132,539 $ 1,132,539 $ 1,125,137 2,417,647 2,645,065 2,645,065 2,639,195 431,304 506,368 506,368 510,724 56,613 57,573 57,573 56,778 318,468 318,468 318,468 342,348 45,389 55,487 55,487 55,818 0 6,000 6,000 9,000 5,874 0 0 0 4,318,879 4,721,500 4,721,500 4,739,000 321 4,800 4,800 0 979 2,786 2,786 0 5,748,759 6,109,121 6,109,121 3,717,000 5,750,059 6,116,707 6,116,707 3,717,000 $ 10,068,938 $ 10,838,207 $ 10,838,207 $ 8,456,000 $ 10,068,938 $ 10,838,207 $ 8,456,000 10,838,207 $ NMI CITY OF FAYETTEVILLE, ARKANSAS PERSONNEL SECTION The Personnel Summary table below shows the authorized full-time equivalent (FTE) listing for the City of Fayetteville by Organization Chart. The total amount shown includes 15.50 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 2015 Projected Savings. Total Full -Time Equivalent (FTE's): 765.30 City Attorney (3.00) City Prosecutor (9.00) Police Department (146.00) Central Dispatch (24.00) Internal Audit (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) Media Services (4.25) Development Services Department (3.00) Animal Services Program (15.80) Building Safety (9.50) City Planning (8.00) Community Resources (10.50) Engineering (20.00) Mayor (2.00) Human Resources (5.00) Parks & Recreation Department (55.65) Finance & Internal Services Department (1.25) Accounting & Audit (11.00) Budget & Information Management (4.00) Facilities Management (14.50) Information Technology (14.00) Purchasing (3.50) Utilities Financial Services (17.00) District Judge (1.00) District Court (10.50) Fire Department (114.00) Sustainability & Resilience (3.00) Transportation Services Department (69.50) Aviation (12.60) Fleet Operations (18.50) Recycling & Trash Collection (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 - Recycling & Trash Collection 5550 - Airport 9700 - Shop Total Shop 18.50 (2.4% ) Airport 12.60 (1.6%) Recyclini, Colle 57.00 Water 93.50 Budgeted 2015 Budgeted Budgeted 2013 2014 Active Frozen Total 471.50 469.20 454.70 14.50 469.20 68.50 68.50 69.50 - 69.50 6.80 8.80 8.80 - 8.80 3.85 3.85 3.85 - 3.85 27.35 27.35 28.35 - 28.35 4.00 4.00 4.00 - 4.00 93.50 93.50 93.50 - 93.50 57.00 57.00 57.00 - 57.00 12.60 12.60 11.60 1.00 12.60 763.60 763.30 749.80 15.50 765.30 Full -Time Equivalent Basis by Fund (765.30 FTE's) General 4h9 90 (hl 3%1 Enforcement 28.35 (3.7%) 4.00 (0.5%) Street 69.50 (9.1 %) larking 30 (1.2% ) Community ✓elopment Block Grant 3.85 (0.5%) UM City of Fayetteville, Arkansas Personnel History by Funding Source (2006-2015) Fund General Street Parking Community Development Block Grant Parks Development Drug Law Enforcement Water & Sewer Recycling & Trash Collection Airport Shop Total Change from Prior Year 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 474.63 483.13 482.33 482.33 480.13 470.55 470.60 471.50 469.20 469.20 68.50 68.50 68.50 68.50 68.50 68.50 68.50 68.50 68.50 69.50 - 1.00 1.00 1.00 3.50 6.00 7.00 6.80 8.80 8.80 4.75 4.75 4.75 4.75 4.55 4.55 4.55 3.85 3.85 3.85 19.05 20.05 21.85 21.85 21.85 27.40 27.35 27.35 27.35 28.35 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 90.50 91.50 91.50 93.50 93.50 93.50 93.50 93.50 93.50 93.50 51.60 55.60 55.60 56.60 56.00 57.00 57.00 57.00 57.00 57.00 5.50 5.50 5.50 5.50 6.00 6.00 6.00 12.60 12.60 12.60 17.50 18.50 18.50 18.50 18.50 18.50 18.50 18.50 18.50 18.50 736.03 752.53 753.53 756.53 756.53 756.00 757.00 763.60 763.30 765.30 8.00 16.50 1.00 3.00 - (0.53) 1.00 6.60 (0.30) 2.00 147 City of Fayetteville, Arkansas Personnel Summary by Funding Source / Program Fund / Program Budgeted Budgeted 2013 2014 1010 - GENERAL FUND: 0150 - Mayor's Administration 0210 - City Attorney 0310 - City Prosecutor 0400 - District Judge 0550 - Communications 0600 - Media Services 0700 - Chief of Staff 0750 - Internal Consulting 1 100 - Chief Financial Officer 1210 - Human Resource Operations 1310 - Accounting & Audit 1330 - Budget & Information Management 1360 - Internal Audit 1380 - Utilities Management 1410 - General Maintenance 1420 - Janitorial 1510 - City Clerk/Treasurer 1610 - Purchasing 1710 - Information Technology 2010 - Criminal Cases 2020 - Probation & Fine Collection 2030 - Small Claims & Civil Cases 2600 - Central Dispatch 2710 - Animal Patrol/Emergency Response 2720 - Animal Shelter 2730 - Veterinarian/Clinic 2900 - Police Support Services 2940 - Police Patrol 3010 - Fire Prevention 3020 - Fire Operations 3030 - Fire Training 5210 - Swimming Pool 5220 - Parks Administration/Recreation Programs 5250 - Lake Maintenance 5260 - Parks Maintenance 5280 - Yvonne Richardson Community Center 6200 - Development Services Director 6210 - Engineering Design Services 6220 - Engineering Operations & Administration 6230 - Engineering Land Acquisition 6240 - Engineering Public Construction 6300 - City Planning 6310 - Sustainability & Resilience 6400 - Building Safety 6420 - Code Compliance Budgeted 2015 Active Frozen Total 2.00 2.00 2.00 - 2.00 3.00 3.00 3.00 - 3.00 9.00 9.00 9.00 - 9.00 1.00 1.00 1.00 - 1.00 3.00 3.00 3.00 - 3.00 4.25 4.25 4.25 - 4.25 1.25 1.25 1.25 - 1.25 1.00 - - - - 1.25 1.25 1.25 - 1.25 5.00 5.00 4.00 1.00 5.00 11.50 11.00 11.00 - 11.00 4.00 4.00 3.00 1.00 4.00 1.00 1.00 1.00 - 1.00 2.20 2.20 2.20 - 2.20 8.00 8.00 7.50 0.50 8.00 6.50 6.50 6.50 - 6.50 5.50 5.50 5.50 - 5.50 3.50 3.50 3.50 - 3.50 13.00 14.00 13.00 1.00 14.00 5.50 5.50 5.50 - 5.50 0.50 0.50 0.50 - 0.50 4.50 4.50 4.50 - 4.50 24.00 24.00 23.00 1.00 24.00 5.50 5.50 5.50 - 5.50 8.30 8.30 8.30 - 8.30 2.00 2.00 2.00 - 2.00 35.00 36.00 35.00 1.00 36.00 108.60 106.00 105.50 0.50 106.00 5.00 5.00 5.00 - 5.00 107.00 107.00 105.00 2.00 107.00 2.00 2.00 2.00 - 2.00 4.35 4.35 4.35 - 4.35 7.40 7.70 7.70 - 7.70 0.15 0.15 0.15 - 0.15 12.10 12.10 10.10 2.00 12.10 3.00 3.00 3.00 - 3.00 2.00 3.00 3.00 - 3.00 6.00 5.00 5.00 - 5.00 8.00 8.00 8.00 - 8.00 2.00 2.00 2.00 - 2.00 5.00 5.00 5.00 - 5.00 8.00 8.00 6.00 2.00 8.00 3.00 3.00 3.00 - 3.00 10.00 9.50 7.00 2.50 9.50 6.65 6.65 6.65 - 6.65 471.50 469.20 454.70 14.50 469.20 HER Fund / Program 2100 - STREET FUND: City of Fayetteville, Arkansas Personnel Summary by Funding Source / Program Budgeted 2015 Budgeted Budgeted 2013 2014 Active Frozen Total 4100 - Operations & Administration 8.00 9.00 9.00 - 9.00 4110 - Right -of -Way Maintenance 3.50 4.00 5.00 - 5.00 4120 - Street Maintenance 24.00 20.00 20.00 - 20.00 4130 - Drainage Maintenance 7.50 10.00 10.00 - 10.00 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 69.50 - 69.50 2130 - PARKING FUND: 9130 - Off -Street Parking 4.30 4.30 4.30 - 4.30 9131 - Entertainment District Parking 2.50 4.50 4.50 - 4.50 6.80 8.80 8.80 - 8.80 2180 - COMMUNITY DEVELOPMENT BLOCK GRANT FUND: 4930 - Administration & Planning 1.05 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 3.85 3.85 3.85 - 3.85 2250 - PARKS DEVELOPMENT FUND: 9250 - Parks Development 27.35 27.35 28.35 - 28.35 27.35 27.35 28.35 - 28.35 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 - Utilities Financial Services 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 11.00 11.00 11.00 - 11.00 4020 - Utilities Project Management 3.00 3.00 3.00 - 3.00 4310 - Water Distribution Maintenance 15.35 15.35 15.35 - 15.35 4330 - Water Storage & Pump Maintenance 2.00 2.00 2.00 - 2.00 4410 - Sewer Mains Maintenance 19.35 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 Fund / Program City of Fayetteville, Arkansas Personnel Summary by Funding Source / Program Budgeted 2015 Budgeted Budgeted 2013 2014 Active Frozen Total 5500 - Recycling & Trash Collection 5000 - Operations & Administration 5.00 5.00 5.00 - 5.00 5010 - Commercial Collections 11.50 11.50 11.50 - 11.50 5020 - Residential Collections 10.00 10.00 10.00 - 10.00 5030 - Commercial Drop Box Collections 2.50 2.50 2.50 - 2.50 5040 - Transfer Station 2.50 2.50 2.50 - 2.50 5060 - Recycling 19.50 18.50 18.50 - 18.50 5070 - Composting 6.00 7.00 7.00 - 7.00 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 3955 - Airport Operations 6.60 6.60 6.60 - 6.60 12.60 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 763.60 763.30 749.80 15.50 765.30 150 City of Fayetteville, Arkansas Personnel Variation Summary (2015) Additions/ Fund / Division Title (Reductions) Parks Development Fund Parks & Recreation Recreation Programs Manager' 1.00 Street Fund Transportation Maintenance Worker 1112 1.00 2.00 NOTES TO THE PERSONNEL VARIATION SUMMARY A Recreation Programs Manager (FTE 1.00) is being added to the Parks & Recreation Division in the 2015 Budget. This position is funded out of the Parks Development Fund. 2. A Maintenance Worker III (FTE 1.00) is being added to the Transportation Department in the 2015 Budget. This position is funded out of the Street 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 & Miscellaneous 40.50 (5.3%) Business-Typ 163.10 (21 X Parks 55.65 (7.3%) Budgeted Budgeted 2013 2014 Active Budgeted 2015 Frozen Total 41.50 40.50 40.50 - 40.50 52.75 53.25 49.75 3.50 53.25 171.60 170.00 167.50 2.50 170.00 114.00 114.00 112.00 2.00 114.00 70.30 69.80 65.30 4.50 69.80 96.00 98.00 99.00 - 99.00 54.35 54.65 53.65 2.00 55.65 163.10 163.10 162.10 1.00 163.10 763.60 763.30 749.80 15.50 765.30 Full -Time Equivalent Basis by Activity (765.30 FTE's) Finance & Internal .SPrvirpr Police 17n nn (99 907-1 services 99.00 (12.9%) Fire 114.00 (14.9%) mmunity inning & lineering 30 (9.1%) 152 City of Fayetteville, Arkansas Personnel History by Activity (2006-2015) Activity 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 General Government Finance & Internal Services Police Fire Community Planning/Engineering Transportation Services Parks & Recreation Business -Type Total Change from Prior Year 40.40 41.40 41.40 41.40 41.50 41.50 41.50 41.50 40.50 40.50 52.75 53.25 53.25 53.25 53.25 52.75 52.75 52.75 53.25 53.25 170.63 171.63 171.63 171.63 171.63 171.60 171.60 171.60 170.00 170.00 109.00 113.00 114.00 114.00 114.00 114.00 114.00 114.00 114.00 114.00 71.80 73.30 73.30 73.30 70.30 70.30 70.30 70.30 69.80 69.80 91.50 93.50 93.50 93.50 96.00 95.00 96.00 96.00 98.00 99.00 51.85 53.35 53.35 53.35 54.35 54.35 54.35 54.35 54.65 55.65 148.10 153.10 153.10 156.10 155.50 156.50 156.50 163.10 163.10 163.10 736.03 752.53 753.53 756.53 756.53 756.00 757.00 763.60 763.30 765.30 8.00 16.50 1.00 3.00 - (0.53) 1.00 6.60 (0.30) 2.00 153 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 Media Services Division Total General Government & Miscellaneous Activity FINANCE & INTERNAL SERVICES ACTIVITY: Chief Financial Officer Division Accounting & Audit Division Facilities Management 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 & Resilience Division Development Services Division Engineering Division City Planning Division Community Resources Division Building Safety Division Animal Services Division Total Community Planning & Engineering Activity Budgeted 2015 Budgeted Budgeted 2013 2014 Active Frozen Total 2.00 2.00 2.00 - 2.00 3.00 3.00 3.00 - 3.00 9.00 9.00 9.00 - 9.00 5.50 5.50 5.50 - 5.50 11.50 11.50 11.50 - 11.50 1.25 1.25 1.25 - 1.25 1.00 1.00 1.00 - 1.00 1.00 - - - - 3.00 3.00 3.00 - 3.00 4.25 4.25 4.25 - 4.25 41.50 40.50 40.50 - 40.50 1.25 1.25 1.25 - 1.25 11.50 11.00 11.00 - 11.00 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 14.00 13.00 1.00 14.00 3.50 3.50 3.50 - 3.50 52.75 53.25 49.75 3.50 53.25 147.60 146.00 144.50 1.50 146.00 24.00 24.00 23.00 1.00 24.00 171.60 170.00 167.50 2.50 170.00 114.00 114.00 112.00 2.00 114.00 114.00 114.00 112.00 2.00 114.00 3.00 3.00 3.00 - 3.00 2.00 3.00 3.00 - 3.00 21.00 20.00 20.00 - 20.00 8.00 8.00 6.00 2.00 8.00 10.50 10.50 10.50 - 10.50 10.00 9.50 7.00 2.50 9.50 15.80 15.80 15.80 - 15.80 70.30 69.80 65.30 4.50 69.80 154 Activity / Division / Title City of Fayetteville, Arkansas Personnel Summary by Activity & Division Budgeted 2015 Budgeted Budgeted 2013 2014 Active Frozen Total TRANSPORTATION SERVICES ACTIVITY: Transportation Services Division Fleet Operations Division Parking & Telecommunications Division Total Transportation Services Activity PARKS & RECREATION ACTIVITY: Parks & Recreation Division Total Parks & Recreation Activity BUSINESS -TYPE ACTIVITY: Utilities Financial Services Division Utilities Director Division Water & Sewer Maintenance Division Recycling & Trash Collection Division Aviation Division Total Business -Type Activity Total Positions - Citywide 68.50 68.50 69.50 - 69.50 18.50 18.50 18.50 - 18.50 9.00 11.00 11.00 - 11.00 96.00 98.00 99.00 - 99.00 54.35 54.65 53.65 2.on 55.65 17.00 17.00 17.00 - 17.00 4.50 4.50 4.50 - 4.50 72.00 72.00 72.00 - 72.00 57.00 57.00 57.00 - 57.00 12.60 12.60 11.60 1.00 12.60 163.10 163.10 162.10 1.00 163.10 763.60 763.30 749.80 15.50 765.30 155 Activity / Division / Title City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2015 Budgeted Budgeted 2013 2014 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 City Prosecutor Division: Prosecuting Attorney Deputy City Prosecutor Office Manager/Hof 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 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 1.00 1.00 - 1.00 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 2015 Budgeted Budgeted 2013 2014 Active Frozen Total Chief of Staff Division: Chief of Staff Administrative Assistant - Mayor's Office 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 Media Services Division: Media Services Director Video Production Technician Programming Coordinator Total General Government & Miscellaneous Activity l !Nl 1 nn 1 !lr% 1 !lr% 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 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 - 4.25 157 Activity / Division / Title City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2015 Budgeted Budgeted 2013 2014 Active Frozen Total FINANCE & INTERNAL SERVICES ACTIVITY: Chief Financial Officer 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 Facilities Management Division: Construction & Contract Manager Building Maintenance Supervisor HVAC Technician Crew Leader- Building Services Crew Leader- Building Maintenance Maintenance Worker II - Building Maintenance Operations Assistant - Building Maintenance Senior Secretary - Building Maintenance Maintenance Worker I - Building Maintenance Custodian 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 - - - - 11.50 11.00 11.00 - 11.00 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 Activity / Division / Title City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2015 Budgeted Budgeted 2013 2014 Active Frozen Total Budget & Information Management Division: Budget Director Senior Research Analyst Financial Analyst - Budget Budget Analyst Human Resources Division: Human Resources Director Senior Human Resources Officer Benefits Administrator Human Resources Assistant Information Technology Division: Information Technology Director IT Project Manager Senior Programmer/Analyst Network Engineer GIS Coordinator Systems Administrator Database Administrator Systems Analyst Business Systems Analyst GIS Technician II Help Desk Analyst Purchasing Division: Purchasing Manager Purchasing Agent Purchasing Technician Purchasing Clerk Total Finance & Internal Services 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 4.00 4.00 3.00 1.00 4.00 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 5.00 5.00 4.00 1.00 5.00 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 4.00 4.00 4.00 - 4.00 1.00 1.00 1.00 - 1.00 13.00 14.00 13.00 1.00 14.00 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 3.50 3.50 3.50 - 3.50 52.75 53.25 49.75 3.50 53.25 159 City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2015 Budgeted Budgeted Activity / Division / Title 2013 2014 Active Frozen Total POLICE ACTIVITY: Police Division: Police Chief 1.00 1.00 1.00 - 1.00 Deputy Chief of Police 2.00 1.00 1.00 - 1.00 Police Captain 3.00 3.00 3.00 - 3.00 Support Services Manager 1.00 1.00 1.00 - 1.00 IT Manager - Police 1.00 1.00 1.00 - 1.00 Police Lieutenant 5.00 5.00 5.00 - 5.00 Systems Analyst 1.00 1.00 1.00 - 1.00 Assistant Support Services Manager 1.00 1.00 1.00 - 1.00 Police Sergeant 15.00 15.00 15.00 - 15.00 Police Corporal 59.00 58.00 58.00 - 58.00 Property/Evidence Manager 1.00 1.00 1.00 - 1.00 Evidence Technician - 2.00 2.00 - 2.00 Senior Crime Scene Technician 1.00 1.00 1.00 - 1.00 Records Coordinator 1.00 1.00 1.00 - 1.00 Police Officer 36.00 37.00 37.00 - 37.00 Senior Police Support Specialist 2.00 2.00 2.00 - 2.00 Police Support Specialist 7.50 6.50 6.50 - 6.50 Senior Secretary - Police 5.00 4.00 3.00 1.00 4.00 Police Clerk 2.00 2.00 2.00 - 2.00 Transcriptionist 1.50 1.50 1.00 0.50 1.50 Police Clerk Imaging 0.50 0.50 0.50 - 0.50 Park Patrol 1.10 0.50 0.50 - 0.50 147.60 146.00 144.50 1.50 146.00 Central Dispatch Division: Dispatch Manager 1.00 1.00 1.00 - 1.00 Assistant Dispatch Manager 1.00 1.00 1.00 - 1.00 Dispatch Shift Supervisor 2.00 2.00 2.00 - 2.00 Dispatch Trainer 2.00 2.00 2.00 - 2.00 Dispatcher III 8.00 6.00 6.00 - 6.00 Dispatcher II 2.00 1.00 1.00 - 1.00 Dispatcher 1 8.00 11.00 10.00 1.00 11.00 24.00 24.00 23.00 1.00 24.00 Total Police Activity 171.60 170.00 167.50 2.50 170.00 City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2015 Budgeted Budgeted Activity / Division / Title 2013 2014 Active Frozen Total FIRE ACTIVITY: Fire Division: Fire Chief 1.00 1.00 1.00 - 1.00 Assistant Fire Chief 2.00 2.00 2.00 - 2.00 Fire Battalion Chief 3.00 3.00 3.00 - 3.00 Fire Battalion Chief - Fire Marshall 1.00 1.00 1.00 - 1.00 Fire Battalion Chief - Training Officer 1.00 1.00 1.00 - 1.00 IT Analyst - Fire 1.00 1.00 1.00 - 1.00 Fire Captain 30.00 30.00 30.00 - 30.00 Fire Captain - Assistant Fire Marshall 3.00 3.00 3.00 - 3.00 Fire Captain - Training Officer 1.00 1.00 1.00 - 1.00 Fire Captain - Safety Officer 1.00 1.00 - 1.00 1.00 Financial Analyst - Fire 1.00 1.00 1.00 - 1.00 Driver/Operator/Firefighter 27.00 27.00 27.00 - 27.00 Firefighter 40.00 40.00 39.00 1.00 40.00 Life Safety Education Specialist 1.00 1.00 1.00 - 1.00 Secretary - Fire 1.00 1.00 1.00 - 1.00 114.00 114.00 112.00 2.00 114.00 Total Fire Activity 114.00 114.00 112.00 2.00 114.00 flu Activity / Division / Title City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2015 Budgeted Budgeted 2013 2014 Active Frozen Total COMMUNITY PLANNING & ENGINEERING ACTIVITY: Sustainability & Resilience Division: Sustainability & Resilience Director Planner - Long Range Sustainability Project Coordinator Designer & Project Coordinator Development Services Division: Development Services Director Development Services Administrator Business License Clerk Engineering Division: City Engineer Assistant City Engineer Staff Engineer Review Engineer Trails Coordinator Surveyor Land Agent II Public Works Inspection Manager Engineering Design Manager Development Construction Manager PW Sidewalk/ADA Administrator Staff Engineer (Unlicensed) Land Agent I CAD Drafter PW Projects Inspector Land Survey Technician Engineering Services Coordinator City Planning Division: City Planning Director Senior Planner Planner - Current Planning Planning Technician - Current Planning Residential Permits Coordinator Development Coordinator Permit Clerk 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 2.00 3.00 3.00 - 3.00 1.00 1.00 1.00 - 1.00 2.00 - - - - 3.00 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 - 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 1.00 1.00 1.00 - 1.00 2.00 2.00 2.00 - 2.00 4.00 4.00 4.00 - 4.00 1.00 1.00 1.00 - 1.00 1.00 1.00 1.00 - 1.00 21.00 20.00 20.00 - 20.00 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 - 1.00 1.00 1.00 1.00 - 1.00 1.00 1.00 - 1.00 1.00 8.00 8.00 6.00 2.00 8.00 162 Activity / Division / Title City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2015 Budgeted Budgeted 2013 2014 Active Frozen Total Community Resources Division: Community Services Director CDBG Programs Administrator Code Compliance Administrator Community Services Project Coordinator Administrative Assistant - Community Resources CDBG Programs Technician Code Compliance Officer CDBG Programs Assistant Housing Manager Redevelopment Officer Housing Assistant Building Safety Division: Building Safety Director Building Official - Plans Examiner Inspector- Commercial & Residential Inspector- Residential Commercial Permits Coordinator Inspections Clerk Clerk Typist Animal Services Division: Veterinarian Animal Services Superintendent Animal Services Program Manager Animal Services Program Administrator Animal Services Officer Animal Services Technician Shelter Attendant Veterinary Assistant Secretary - Animal Services Total Community Planning & Engineering 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 1.00 - 1.00 4.00 4.00 4.00 - 4.00 - 0.50 0.50 - 0.50 1.00 - - - - 1.00 - - - - 0.50 - - - - 10.50 10.50 10.50 - 10.50 1.00 1.00 1.00 - 1.00 1.00 1.00 1.00 - 1.00 2.00 2.00 2.00 - 2.00 3.00 3.00 2.00 1.00 3.00 1.00 1.00 1.00 - 1.00 1.50 1.00 - 1.00 1.00 0.50 0.50 - 0.50 0.50 10.00 9.50 7.00 2.50 9.50 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 3.00 3.00 3.00 - 3.00 - 2.00 2.00 - 2.00 6.80 6.80 6.80 - 6.80 1.00 - - - - 1.00 - - - - 15.80 15.80 15.80 - 15.80 70.30 69.80 65.30 4.50 69.80 163 City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2015 Activity / Division / Title Budgeted Budgeted 2013 2014 Active Frozen Total TRANSPORTATION SERVICES ACTIVITY: Transportation Services Division: Transportation Services Director 1.00 1.00 1.00 - 1.00 Management Accounting Coordinator 1.00 1.00 1.00 - 1.00 Assistant Transportation Manager 2.00 2.00 2.00 - 2.00 Senior Field Operations Supervisor 2.00 2.00 1.00 - 1.00 Traffic Control Supervisor 1.00 1.00 1.00 - 1.00 Field Operations Supervisor - Transportation 2.00 2.00 2.00 - 2.00 Financial Coordinator - Operations 1.00 1.00 1.00 - 1.00 Traffic Signal Technician 3.00 3.00 3.00 - 3.00 Crew Leader - Transportation 1.00 1.00 3.00 - 3.00 Maintenance Worker - Transportation Facility 1.00 1.00 1.00 - 1.00 Construction Lead Worker 7.00 8.00 7.00 - 7.00 Traffic Technician 2.00 2.00 2.00 - 2.00 Operations Assistant 3.00 3.00 3.00 - 3.00 Maintenance Worker IV - Construction 3.00 3.00 3.00 - 3.00 Maintenance Worker IV - Asphalt 5.00 4.00 4.00 - 4.00 Maintenance Worker IV - Concrete 1.00 1.00 1.00 - 1.00 Maintenance Worker IV - Drainage 4.00 4.00 4.00 - 4.00 Maintenance Worker IV - Right of Way 1.00 1.00 1.00 - 1.00 Maintenance Worker IV - Trails 1.00 1.00 1.00 - 1.00 Maintenance Worker III - Transportation 21.00 21.00 22.00 - 22.00 Maintenance Worker I - Transportation 5.50 5.50 5.50 - 5.50 68.50 68.50 69.50 - 69.50 Fleet Operations Division: Fleet Operations Superintendent 1.00 1.00 1.00 - 1.00 Fleet Services Support Manager 1.00 1.00 1.00 - 1.00 Fleet Operations Supervisor 1.00 1.00 1.00 - 1.00 Lead Equipment Mechanic 2.00 2.00 2.00 - 2.00 Fleet Warranty/Materials Coordinator 1.00 1.00 1.00 - 1.00 Equipment Mechanic III 3.00 3.00 3.00 - 3.00 Automotive Parts Specialist 1.00 1.00 1.00 - 1.00 Equipment Mechanic II 2.00 2.00 2.00 - 2.00 Equipment Mechanic 1 5.00 5.00 5.00 - 5.00 Fleet Operations Clerk 1.00 1.00 1.00 - 1.00 Equipment Maintenance Worker 0.50 0.50 0.50 - 0.50 18.50 18.50 18.50 - 18.50 NMI Activity / Division / Title City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2015 Budgeted Budgeted 2013 2014 Active Frozen Total Parking & Telecommunications Division: Parking & Telecommunications Manager Telecommunications Engineer Field Operations Supervisor- Parking Account Clerk - Parking Parking Enforcement Officer Parking Attendant Total Transportation Services 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 2.00 2.00 2.00 - 2.00 4.00 4.00 4.00 - 4.00 - 2.00 2.00 - 2.00 9.00 11.00 11.00 - 11.00 96.00 98.00 99.00 - 99.00 165 City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2015 Budgeted Budgeted Activity / Division / Title 2013 2014 Active Frozen Total PARKS & RECREATION ACTIVITY: Parks & Recreation Division: Parks & Recreation Director 1.00 1.00 1.00 - 1.00 Parks Maintenance Superintendent 1.00 1.00 1.00 - 1.00 Recreation Superintendent 1.00 1.00 1.00 - 1.00 Park Planning Superintendent 1.00 1.00 1.00 - 1.00 Park Planner II 1.00 1.00 1.00 - 1.00 Parks Maintenance Supervisor 1.00 1.00 1.00 - 1.00 Horticulturist 2.00 2.00 2.00 - 2.00 Park Planner 1.00 1.00 1.00 - 1.00 Urban Forester 1.00 2.00 2.00 - 2.00 Volunteer & Community Programs Coordinator - 1.00 1.00 - 1.00 Financial Coordinator - Parks & Recreation 1.00 1.00 1.00 - 1.00 YRCC Director 1.00 1.00 1.00 - 1.00 Crew Leader - Athletic Fields 1.00 1.00 1.00 - 1.00 Recreation Programs Manager - Soccer 1.00 1.00 2.00 - 2.00 Maintenance Worker- Parks Facilities 2.00 2.00 2.00 - 2.00 Crew Leader - Forestry Services 1.00 1.00 1.00 - 1.00 Crew Leader - Grounds Maintenance 1.00 1.00 1.00 - 1.00 Crew Leader Turf 1.00 1.00 1.00 - 1.00 Recreation Programs Manager - Softball 1.00 1.00 1.00 - 1.00 Recreation Programs Manager Youth Softball 1.00 1.00 1.00 - 1.00 YRCC Program Coordinator - 1.00 1.00 - 1.00 Recreations Coordinator 1.00 - - - - Horticultural Assistant II 3.00 2.00 2.00 - 2.00 Senior Secretary - Parks & Recreation 1.00 1.00 1.00 - 1.00 Maintenance Worker IV - Parks 5.00 5.00 5.00 - 5.00 Recreation Programs Assistant 0.60 0.80 0.80 - 0.80 Maintenance Worker III - Parks 4.00 4.00 4.00 - 4.00 Urban Forestry Secretary 1.00 - - - - Maintenance Worker II - Parks 7.00 7.00 5.00 2.00 7.00 Maintenance Worker I - Parks 4.25 4.25 4.25 - 4.25 Urban Forestry Intern 0.50 0.50 0.50 - 0.50 Pool Manager 0.35 0.35 0.35 - 0.35 Assistant Pool Manager 0.40 0.40 0.40 - 0.40 YRCC Recreation Assistant 0.40 0.20 0.20 - 0.20 Camp Counselor 1.00 1.00 1.00 - 1.00 Recreation Site Supervisor 0.65 0.95 0.95 - 0.95 Lifeguard 2.87 2.87 2.87 - 2.87 Pool Cashier 0.33 0.33 0.33 - 0.33 54.35 54.65 53.65 2.00 55.65 Total Parks & Recreation Activity 54.35 54.65 53.65 2.00 55.65 Activity / Division / Title City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2015 Budgeted Budgeted 2013 2014 Active Frozen Total BUSINESS -TYPE ACTIVITY: Utilities Financial Services Division: Billing & Collections Manager Senior Financial Analyst - Utilities Billing & Collections Coordinator Senior Customer Service Representative Utilities Senior Customer Service Representative Billing Senior Customer Service Representative Cashier Customer Service Representative I Utilities Director Division: Utilities Director Utilities Technical & Design Team Leader Construction & Contract Manager Administrative Assistant - Mayor's Office Project Coordinator - Utilities Water & Sewer Maintenance Division: Water & Sewer Operations Manager Assistant Water/Sewer Operations Manager Water Services Supervisor Water Services Technical Supervisor Field Superintendent - Water & Wastewater Field Service Representative Lead Warehouse Attendant Pump & Tank Technician GIS Technician - Water/Sewer Meter Operations Assistant Backflow Prevention Operations Assistant Crew Leader - Water/License Office Manager - Water/Sewer Backflow Prevention Technician Water Field Service Representative Maintenance Worker IV - Water/Sewer License Meter Maintenance Technician Operations Clerk - Water/Sewer Warehouse Attendant - Water/Sewer Meter Reader Maintenance Worker IV - Water/Sewer No License Maintenance Worker III - Water/Sewer 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 2.00 2.00 2.00 - 2.00 1.00 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 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 1.00 1.00 1.00 - 1.00 4.50 4.50 4.50 - 4.50 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 2.00 2.00 2.00 - 2.00 3.00 3.00 3.00 - 3.00 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 12.00 12.00 12.00 - 12.00 1.00 1.00 1.00 - 1.00 1.00 1.00 1.00 - 1.00 3.00 3.00 3.00 - 3.00 5.00 5.00 5.00 - 5.00 3.00 3.00 3.00 - 3.00 2.00 2.00 2.00 - 2.00 2.00 2.00 2.00 - 2.00 9.00 9.00 9.00 - 9.00 5.00 5.00 5.00 - 5.00 13.00 13.00 13.00 - 13.00 72.00 72.00 72.00 - 72.00 167 City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2015 Budgeted Budgeted Activity / Division / Title 2013 2014 Active Frozen Total Recycling & Trash Collection Division: Solid Waste Director 1.00 - - - - Recycling & Trash Collection Director - 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 2.00 2.00 2.00 - 2.00 Route Driver 38.00 38.00 38.00 - 38.00 Maintenance Worker III - Recycling & Trash 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 - 1.00 57.00 57.00 57.00 - 57.00 Aviation Division: Airport Director 1.00 1.00 1.00 - 1.00 Financial Coordinator - Airport 1.00 1.00 1.00 - 1.00 Lead Maintenance Worker Airport 1.00 1.00 1.00 - 1.00 Maintenance Worker III - Airport 2.00 2.00 1.00 1.00 2.00 Administrative Assistant - Airport 1.00 1.00 1.00 - 1.00 Flight Line Operations Supervisor 1.00 1.00 1.00 - 1.00 Flight Line Operations Technician 4.00 4.00 4.00 - 4.00 Airport Customer Service Representative 1.60 1.60 1.60 - 1.60 12.60 12.60 11.60 1.00 12.60 Total Business -Type Activity 163.10 163.10 162.10 1.00 163.10 Total Positions - Citywide 763.60 763.30 749.80 15.50 765.30 City of Fayetteville, Arkansas Frozen Personnel Positions by Activity & Division Fund / Division 1010 - GENERAL FUND: GENERAL GOVERNMENT & MISCELLANEOUS ACTIVITY: Internal Consulting Division: Director of Internal Consulting FINANCE & INTERNAL SERVICES ACTIVITY: Accounting & Audit Division: Intern I Facilities Management Division: Construction & Contract Manager Budget & Information Management Division: Budget Analyst Human Resources Division: Benefits Administrator Information Technology Division: 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 Frozen Frozen Frozen Savings 2013 2014 2015 2015 1.00 - - $ - 0.50 0.50 0.50 44,950 1.00 1.00 1.00 55,506 1.00 1.00 1.00 53,176 - 1.00 1.00 92,190 1.00 - - - 4.00 - - - 1.00 1.00 1.00 44,996 0.50 0.50 0.50 16,492 0.60 - - - 1.00 1.00 1.00 48,784 1.00 1.00 1.00 83,785 1.00 1.00 1.00 54,727 - 1.00 1.00 60,536 1.00 1.00 1.00 41,393 1.00 - - - - 1.00 1.00 53,830 1.50 1.00 1.00 41,925 - 0.50 0.50 14,242 City of Fayetteville, Arkansas Frozen Personnel Positions by Activity & Division Fund / Division Frozen Frozen Frozen Savings 2013 2014 2015 2015 PARKS & RECREATION ACTIVITY: Parks & Recreation Division: Maintenance Worker IV - Parks Maintenance Worker II - Parks Total Frozen Positions - General Fund 5550 - AIRPORT FUND: BUSINESS -TYPE ACTIVITY: Aviation Division: Maintenance Worker III - Airport Total Frozen Positions - Airport Fund Total Frozen Positions - Citywide 1.00 - - - 1.00 2.00 2.00 76,106 21.60 14.50 14.50 $ 782,638 1.00 1.00 1.00 $ 46,110 1.00 1.00 1.00 $ 46,110 22.60 15.50 15.50 $ 828,748 170 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 2015 Capital Improvements Program listed by improvement area, followed by a listing of the capital projects which the City plans for 2015. 2015 Capital Improvements (By Funding Source) Compared to Approved CIP Project Description Street Fund: Willow Bend Development Cost Share Sidewalk Improvements Winter Weather Operations Center Parking Fund: Parking Lot Improvements & Overlays Spring Street Parking Deck Improvements Meadow Street Parking Deck Improvements Parks Development Fund: Regional Park Development Impact Fee Fund: Fire Impact Improvements Police Impact Improvements Wastewater Impact Improvements Water Impact Improvements 2015 Projects 2015 Proposed 2015-2019 CIP Budget $ 500,000 $ 500,000 1,250,000 750,000 400,000 400,000 2,150,000 1,650,000 25,000 25,000 25,000 25,000 20,000 20,000 70,000 70,000 217,000 217,000 217,000 217,000 80,000 80,000 90,000 90,000 400,000 400,000 500,000 500,000 1,070,000 1,070,000 171 2015 Capital Improvements (By Funding Source) Compared to Approved CIP 2015 Projects 2015 Proposed Project Description 2015-2019 CIP Budget Sales Tax Capital Improvements Fund: AccessFayetteville Technical Improvements 20,000 20,000 Animal Services Improvements 35,000 35,000 Audit Expense 8,000 8,000 Building Efficiency Improvements 40,000 40,000 Building Improvements 125,000 125,000 City Clerk Document Management Equipment 44,000 44,000 City Hall Audio -Visual Renovation 100,000 100,000 Desktop Management System 30,000 30,000 Digital Signage Implementation 15,000 15,000 Document Management 45,000 45,000 Drainage Maintenance 50,000 50,000 Employee Gym Equipment 7,000 7,000 ERP Upgrade/Replacement 200,000 200,000 Fire Apparatus Replacements 432,000 432,000 Fire Facility Maintenance 125,000 125,000 Fire Information Technology Updates 50,000 50,000 Fire Mobile Radios 36,000 36,000 Forestry and Habitat Improvement 30,000 30,000 Geographic Information System (GIS) 75,000 75,000 In -House Pavement Improvements 1,692,000 1,692,000 Lake Fayetteville Trailhead (BGSO) 190,000 190,000 Library Computer Replacements 35,000 35,000 Library Material Purchases 406,000 406,000 Lights of the Ozarks 23,000 23,000 Local Area Network (LAN) Upgrade 135,000 135,000 Microcomputer / Printer Replacements 87,000 87,000 Mud Creek Trail Lighting 250,000 250,000 Other Drainage Improvements 160,000 160,000 Parking Lot Improvements (City Employee) 10,000 10,000 Police Automated External Defibrillator (AED) 41,000 41,000 Police Building Improvements 35,000 35,000 Police Bulletproof Vests & Ballistic Protection 52,000 52,000 Police Mobile Video System Replacement 35,000 35,000 Police Network/Server Replacments 68,000 68,000 Police Records Management System Improvements 150,000 150,000 Police Specialized Equipment 21,000 21,000 Police Technology Improvements 15,000 15,000 Police Unmarked Vehicles 78,000 78,000 Police Weapon Replacement 8,000 8,000 Safety and ADA 15,000 15,000 172 2015 Capital Improvements (By Funding Source) Compared to Approved CIP 2015 Projects 2015 Proposed Project Description 2015-2019 CIP Budget Storage Area Network (SAN) 70,000 70,000 Stormwater Quality Management 200,000 200,000 Street ROW / Intersection / Cost Shares 350,000 350,000 Telecommunication Systems Upgrades 35,000 35,000 Television Center Digital Conversion 100,000 100,000 Television Center Equipment 50,000 50,000 Traffic Signal Improvements 110,000 110,000 Trail Development 1,500,000 1,500,000 Tree Escrow 74,000 74,000 Walker Park Senior Activity and Wellness Center 25,000 25,000 Wayfinding Regional Signage Program 60,000 60,000 Web Security Filtering 35,000 35,000 Wireless Traffic Signal Control 40,000 40,000 Woolsey Homestead Historic Restoration Project 70,000 70,000 7,692,000 7,692,000 Water & Sewer Fund: Backflow Prevention Assemblies 10,000 10,000 Building Improvements - WWTP 410,000 410,000 Business Office Improvements 20,000 20,000 Filter Cell Replacement - WWTP 1,000,000 1,000,000 Phosphorus Standards Management 50,000 50,000 Plant Pumps & Equipment - WWTP 270,000 270,000 Sanitary Sewer Rehabilitation 1,000,000 1,000,000 Sewer Rehabilitation Ramsy and Overcrest 2,340,000 2,340,000 Upgrade/Replace Lift Stations - WWTP 67,000 67,000 Utilities Technology Improvements 12,000 12,000 Water & Sewer Building & Office Improvements 170,000 170,000 Water & Sewer Rate/Operations Study 30,000 30,000 Water Impact Fee Cost Sharing Projects 275,000 275,000 Water Meters 315,000 315,000 Water Storage & Pump Station Maintenance 85,000 85,000 Water System Rehabilitation & Replacement 2,095,000 2,095,000 Water/Sewer Equipment Expansions 150,000 150,000 Water/Sewer Relocations - Bond Projects 1,300,000 1,300,000 9,599,000 9,599,000 173 2015 Capital Improvements (By Funding Source) Compared to Approved CIP Project Description Solid Waste Fund: Container Maintenance Building Upgrade Solid Waste Compactors Solid Waste Containers Solid Waste Office & Transfer Station Expansion Airport Fund: Airport Boiler Improvements Airport Fire Sprinkler Repl White Hangar Airport Lighting Improvements Airport Roof Replacements Shop Fund: Backhoes/Loaders - Replacement Construction Equipment - Replacement Light/Medium Trucks - Replacement Heavy Utility Vehicles - Replacement Other Vehicles/Equipment - Replacement Police/Passenger Vehicles - Replacement Solid Waste Vehicles - Replacement Tractors/Mowers - Replacement 2015 Projects 2015 Proposed 2015-2019 CIP Budget 25,000 25,000 134,000 134,000 100,000 100,000 1,500,000 1,500,000 1,759,000 1,759,000 25,000 25,000 75,000 75,000 20,000 20,000 110,000 110,000 230,000 230,000 593,000 593,000 356,000 356,000 568,000 568,000 386,000 386,000 233,000 233,000 346,000 346,000 860,000 860,000 375,000 375,000 3,717,000 3,717,000 $ 26,504,000 $ 26,004,000 174 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. 175 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 Recycling & Trash Collection funds. The 1% City Sales Tax revenue is divided between General Fund operations and capital. The current split for 2015, 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. 176 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 2015-2019 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. 177 Project Category Airport Improvements Bridge & Drainage Improvements Fire Improvements Information Technology Improvements Library Improvements Parking Improvements Other Capital Improvements Parks & Recreation Improvements Police Improvements Recycling & Trash Collection Improvements Street Improvements Trail Improvements Transportation Improvements Vehicles & Equipment Wastewater Treatment Improvements Water & Sewer Improvements Water & Sewer Services Improvements City of Fayetteville, Arkansas 2015 Capital Proiects Summary by Proiect Category Sales Tax Capital Improvement Fund 0 $ 360,000 643,000 697,000 441,000 0 692,000 167,000 510,000 0 350,000 1,940,000 1,892,000 0 0 0 Special Revenue Enterprise Shop Funds Funds Fund Total 0 $ 230,000 $ 0 0 80,000 0 0 0 0 0 70,000 0 0 0 217,000 0 90,000 0 0 1,759,000 0 0 0 0 1,650,000 0 0 0 0 1,797,000 900,000 7,245,000 0 $ 230,000 0 360,000 0 723,000 0 697,000 0 441,000 0 70,000 0 692,000 0 384,000 346,000 946,000 860,000 2,619,000 0 350,000 0 1,940,000 0 3,542,000 2,511,000 2,511,000 0 1,797,000 0 8,145,000 CITY OF FAYETTEVILLE, ARKANSAS CAPITAL IMPROVEMENTS PROGRAM (2015-2019) Comprehensive Detail Funding Source / Category / Division 2100 - STREET: Transportation Improvements Engineering (D610) Willow Bend Development Cost Share Transportation (D800) Sidewalk Improvements Winter Weather Operations Center Transportation - Total 2130 - PARKING: Other Capital Improvements Parking & Telecommunications (D840) Parking Lot Improvements and Overlays Spring Street Parking Deck Improvements Meadow Street Parking Deck Improvements Parking - Total 2250 - PARKS DEVELOPMENT: Parks & Recreation Improvements Parks & Recreation (D460) Regional Park Development Community Park Improvements Gulley Park Land Acquisition Parks Development - Total 2300 - IMPACT FEE: Fire Improvements Fire Department (D300) Fire Impact Fee Improvements Police Improvements Police (D200) Police Impact Fee Improvements Water & Sewer Improvements Utilities Director (D900) Wastewater Impact Fee Improvements Water Impact Fee 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 Replacements Fire Mobile Radios Firefighter Safety Equipment Fire Facility Maintenance Fire Information Technology Updates Projected Projected Projected Projected Projected Total 2015 2016 2017 2018 2019 2015-2019 $ 500,000 $ 500,000 $ 0 $ 0 $ 0 $ 1,000,000 750,000 1,000,000 1,500,000 1,500,000 1,500,000 6,250,000 400,000 0 0 0 0 400,000 1,650,000 1,500,000 1,500,000 1,500,000 1,500,000 7,650,000 1,650,000 1,500,000 1,500,000 1,500,000 1,500,000 7,650,000 25,000 25,000 25,000 25,000 25,000 125,000 25,000 25,000 25,000 25,000 25,000 125,000 20,000 20,000 20,000 20,000 20,000 100,000 70,000 70,000 70,000 70,000 70,000 350,000 70,000 70,000 70,000 70,000 70,000 350,000 217,000 120,000 120,000 0 0 457,000 0 459,000 550,000 789,000 821,000 2,619,000 0 270,000 130,000 0 0 400,000 217,000 849,000 800,000 789,000 821,000 3,476,000 217,000 849,000 800,000 789,000 821,000 3,476,000 80,000 83,000 86,000 89,000 92,000 430,000 80,000 83,000 86,000 89,000 92,000 430,000 90,000 92,000 94,000 96,000 98,000 470,000 90,000 92,000 94,000 96,000 98,000 470,000 400,000 400,000 400,000 400,000 400,000 2,000,000 500,000 500,000 500,000 500,000 500,000 2,500,000 900,000 900,000 900,000 900,000 900,000 4,500,000 1,070,000 1,075,000 1,080,000 1,085,000 1,090,000 5,400,000 200,000 200,000 200,000 200,000 200,000 1,000,000 160,000 160,000 160,000 160,000 160,000 800,000 360,000 360,000 360,000 360,000 360,000 1,800,000 432,000 432,000 1,347,000 865,000 924,000 4,000,000 36,000 0 0 0 0 36,000 0 30,000 38,000 8,000 17,000 93,000 125,000 125,000 125,000 150,000 150,000 675,000 50,000 40,000 40,000 40,000 20,000 190,000 643,000 627,000 1,550,000 1,063,000 1,111,000 4,994,000 179 CITY OF FAYETTEVILLE, ARKANSAS CAPITAL IMPROVEMENTS PROGRAM (2015-2019) Comprehensive Detail Funding Source / Category / Division Projected 2015 Projected 2016 Projected 2017 Projected 2018 Projected 2019 Total 2015-2019 Information Technoloav Improvements Information Technology (D440) Local Area Network (LAN) Upgrades 135,000 135,000 125,000 125,000 150,000 670,000 Storage Area Network (SAN) 70,000 200,000 40,000 40,000 40,000 390,000 Microcomputer / Printer Replacements 87,000 60,000 75,000 60,000 75,000 357,000 Geographic Information System (GIS) 75,000 55,000 60,000 75,000 60,000 325,000 ERP Upgrade/Replacement 200,000 200,000 0 0 0 400,000 Access FayettevilIe Technical Improvement 20,000 20,000 20,000 20,000 20,000 100,000 Document Management 45,000 15,000 15,000 20,000 20,000 115,000 Desktop Management System 30,000 0 0 0 0 30,000 Hansen Version 8 Upgrade 0 195,000 0 0 0 195,000 Web Security Filtering 35,000 0 0 0 0 35,000 697,000 880,000 335,000 340,000 365,000 2,617,000 Library Improvements Library (D150) Library Materials Purchases 406,000 425,000 489,000 506,000 524,000 2,350,000 Library Computer Replacements 35,000 100,000 30,000 109,000 98,000 372,000 441,000 525,000 519,000 615,000 622,000 2,722,000 Other Capital Improvements Animal Services (D650) Animal Services Improvements 35,000 35,000 5,000 0 0 75,000 Accounting & Audit (D510) Audit Expense 8,000 8,000 8,000 8,000 8,000 40,000 Building Maintenance (D530) Building Improvements 125,000 129,000 132,000 136,000 140,000 662,000 City Clerk/Treasurer (D130) City Clerk Document Management Equipment 44,000 0 45,000 0 0 89,000 City Planning (D620) Comprehensive Land Use Plan Update 0 100,000 0 0 0 100,000 Planning Commission Tablet Replacements 0 6,000 0 0 0 6,000 Development Services (D600) Wayfinding Regional Signage Program 60,000 65,000 0 0 0 125,000 Government Channel (D710) Television Center Digital Conversion 100,000 0 0 0 0 100,000 City Hall Audio -Visual Renovation 100,000 0 0 0 0 100,000 Video Production Digital Server & Archive System 0 120,000 0 0 0 120,000 Television Center Equipment 50,000 50,000 50,000 50,000 50,000 250,000 Digital Signage Implementation 15,000 15,000 0 0 0 30,000 Mayors Administration (D100) Woolsey Homestead Historic Restoration Project 70,000 0 120,000 90,000 0 280,000 Parking & Telecommunications (D840) Telecommunication Systems Upgrades 35,000 10,000 20,000 20,000 20,000 105,000 Parking Lot Improvements (City Employee) 10,000 10,000 10,000 10,000 10,000 50,000 Sustainability & Resilience (D410) Building Efficiency Improvements 40,000 40,000 40,000 40,000 40,000 200,000 692,000 588,000 430,000 354,000 268,000 2,332,000 Parks & Recreation Improvements Parks & Recreation (D460) Tree Escrow 74,000 0 0 0 0 74,000 Safety and ADA 15,000 15,000 15,000 15,000 15,000 75,000 Forestry and Habitat Improvement 30,000 62,000 34,000 32,000 26,000 184,000 Park Paving Improvements 0 58,000 58,000 58,000 58,000 232,000 Parks & Recreation Master Plan 0 0 0 0 200,000 200,000 Lake Improvements 0 0 0 250,000 0 250,000 Lights of the Ozarks 23,000 23,000 23,000 23,000 23,000 115,000 Walker Park Senior Activity and Wellness Center 25,000 100,000 150,000 0 0 275,000 167,000 258,000 280,000 378,000 322,000 1,405,000 e CITY OF FAYETTEVILLE, ARKANSAS CAPITAL IMPROVEMENTS PROGRAM (2015-2019) Comprehensive Detail Funding Source / Category / Division Police Improvements Police (D200) Police Bulletproof Vests & Ballistic Protection Police Weapon Replacement Police Building Improvements Police Unmarked Vehicles Police Records Management System Improvements Police Technology Improvements Police Network/Server Replacements Police Mobile Video System Replacement Police Specialized Equipment Employee Gym Equipment Police Automated External Defibrillator (AED) Police Take Home Vehicles Radio System Replacement - Citywide Police Virtual Server & Storage Area Network Police eTicket Equipment Replacement Police Equipment Replacement Central Dispatch Improvements Police K9 Replacement Police Radio Replacement Police Mobile Computer Terminal Replacement Street Improvements Engineering (D610) Street ROW / Intersection / Cost Sharing Trail Improvements Transportation Services (D800) Trail Development Lake Fayetteville Trailhead (BGSO) Mud Creek Trail Lighting Transportation Improvements Transportation Services (D800) In -House Pavement Improvements Sidewalk Improvements Traffic Signal Improvements Wireless Traffic Signal Control Drainage Maintenance Sales Tax Capital Improvements - Total 5400 - WATER & SEWER: Wastewater Treatment Improvements Utilities Director (D900) Phosphorus Standards Management Wastewater Treatment Plant (D930) W.W.T.P. Building Improvements Plant Pumps and Equipment - W.W.T.P Upgrade and Replace Lift Stations - W.W.T.P Filter Cell Replacement - W.W.T.P Projected Projected Projected Projected Projected Total 2015 2016 2017 2018 2019 2015-2019 52,000 13,000 10,000 23,000 62,000 160,000 8,000 14,000 40,000 0 0 62,000 35,000 25,000 25,000 75,000 25,000 185,000 78,000 83,000 83,000 54,000 102,000 400,000 150,000 150,000 0 0 0 300,000 15,000 25,000 25,000 75,000 25,000 165,000 68,000 50,000 0 0 32,000 150,000 35,000 0 210,000 0 38,000 283,000 21,000 21,000 8,000 40,000 242,000 332,000 7,000 10,000 10,000 10,000 10,000 47,000 41,000 0 0 0 0 41,000 0 57,000 60,000 62,000 65,000 244,000 0 0 0 700,000 200,000 900,000 0 180,000 0 0 0 180,000 0 44,000 0 0 0 44,000 0 0 10,000 0 10,000 20,000 0 0 165,000 0 0 165,000 0 0 0 12,000 12,000 24,000 0 0 0 0 42,000 42,000 0 0 0 0 225,000 225,000 510,000 672,000 646,000 1,051,000 1,090,000 3,969,000 350,000 100,000 100,000 100,000 100,000 750,000 350,000 100,000 100,000 100,000 100,000 750,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 7,500,000 190,000 0 0 0 0 190,000 250,000 0 0 0 0 250,000 1,940,000 1,500,000 1,500,000 1,500,000 1,500,000 7,940,000 1,692,000 1,852,000 2,207,000 2,316,000 2,433,000 10,500,000 0 250,000 0 0 0 250,000 110,000 110,000 110,000 110,000 150,000 590,000 40,000 40,000 40,000 40,000 0 160,000 50,000 50,000 50,000 50,000 50,000 250,000 1,892,000 2,302,000 2,407,000 2,516,000 2,633,000 11,750,000 7,692,000 7,812,000 8,127,000 8,277,000 8,371,000 40,279,000 50,000 50,000 50,000 50,000 50,000 250,000 410,000 30,000 45,000 30,000 30,000 545,000 270,000 305,000 295,000 405,000 355,000 1,630,000 67,000 125,000 130,000 50,000 100,000 472,000 1,000,000 1,000,000 1,000,000 1,000,000 0 4,000,000 1,797,000 1,510,000 1,520,000 1,535,000 535,000 6,897,000 CITY OF FAYETTEVILLE, ARKANSAS CAPITAL IMPROVEMENTS PROGRAM (2015-2019) Comprehensive Detail Funding Source / Category / Division Water & Sewer Improvements Water & Sewer Maintenance (D910) Sewer Rehabilitation Ramsey and Overcrest Sanitary Sewer Rehabilitation Water/Sewer Relocations - Bond Projects Water/Sewer Equipment Expansions Water Storage & Pump Station Maintenance Water System Rehabilitation/Replacement Water Impact Fee Cost Sharing Projects Water & Sewer Services Improvements Utilities Financial Services (D520) Utilities Financial Services Improvements Utilities Technology Improvements Water & Sewer Maintenance (D910) Water Meters Water/Sewer Building and Office Improvements Water & Sewer Rate/Operations Study Backflow Prevention Assemblies Water & Sewer - Total 5500 - RECYCLING & TRASH COLLECTION: Recvclina & Trash Collection Improvements Recycling & Trash Collection (D920) RTC Office & Trans Station Exp Container Maintenance Building Upgrade Trash Collection Containers Trash Collection Compactors Recycling & Trash Collection - Total 5550 - AIRPORT: Aviation Improvements Aviation (D810) Airport Lighting Improvements Airport Boiler Improvements Airport Fire Sprinkler Repl White Hangar Airport Self Serve Station Upgrade Airport Roof Replacements Airport - Total 9700 - SHOP: Vehicles & Eauioment Improvements Fleet Operations (D830) Fleet - Police / Passenger Vehicles Fleet - RTC Vehicles / Equipment Fleet - Construction Equipment Fleet - Backhoes / Loaders Fleet - Heavy Utility Vehicles Fleet - Tractors / Mowers Fleet - Light / Medium Utility Vehicles Fleet - Other Vehicles / Equipment Shop - Total All Funding Sources - Total Projected Projected Projected Projected Projected Total 2015 2016 2017 2018 2019 2015-2019 2,340,000 0 0 0 0 2,340,000 1,000,000 2,000,000 1,500,000 1,500,000 1,500,000 7,500,000 1,300,000 1,000,000 500,000 500,000 500,000 3,800,000 150,000 145,000 168,000 21,000 20,000 504,000 85,000 0 0 0 0 85,000 2,095,000 1,825,000 2,055,000 1,885,000 2,065,000 9,925,000 275,000 200,000 200,000 200,000 200,000 1,075,000 7,245,000 5,170,000 4,423,000 4,106,000 4,285,000 25,229,000 20,000 20,000 20,000 20,000 20,000 100,000 12,000 20,000 20,000 20,000 30,000 102,000 315,000 325,000 325,000 325,000 325,000 1,615,000 170,000 50,000 50,000 50,000 50,000 370,000 30,000 0 170,000 0 0 200,000 10,000 10,000 10,000 10,000 10,000 50,000 557,000 425,000 595,000 425,000 435,000 2,437,000 9,599,000 7,105,000 6,538,000 6,066,000 5,255,000 34,563,000 1,500,000 0 0 0 0 1,500,000 25,000 0 0 0 0 25,000 100,000 100,000 50,000 50,000 50,000 350,000 134,000 138,000 142,000 146,000 150,000 710,000 1,759,000 238,000 192,000 196,000 200,000 2,585,000 1,759,000 238,000 192,000 196,000 200,000 2,585,000 20,000 20,000 20,000 20,000 0 80,000 25,000 25,000 25,000 0 0 75,000 75,000 0 0 0 0 75,000 0 12,000 0 0 0 12,000 110,000 0 0 0 0 110,000 230,000 57,000 45,000 20,000 0 352,000 230,000 57,000 45,000 20,000 0 352,000 346,000 286,000 232,000 294,000 295,000 1,453,000 860,000 755,000 990,000 1,166,000 792,000 4,563,000 356,000 255,000 140,000 260,000 0 1,011,000 593,000 504,000 389,000 0 102,000 1,588,000 386,000 384,000 664,000 278,000 280,000 1,992,000 375,000 85,000 243,000 257,000 364,000 1,324,000 568,000 901,000 517,000 510,000 530,000 3,026,000 233,000 772,000 709,000 474,000 360,000 2,548,000 3,717,000 3,942,000 3,884,000 3,239,000 2,723,000 17,505,000 3,717,000 3,942,000 3,884,000 3,239,000 2,723,000 17,505,000 $ 26,004,000 $ 22,648,000 $ 22,236,000 $ 21,242,000 $ 20,030,000 $ 112,160,000 no City of Fayetteville, Arkansas 2015 Capital Budget 2015 Project Title & Description Budget Street Fund (2100) Transportation Improvements (5520) Willow Bend Development Cost Share (15001): This project will fund a cost share with an $ 500,000 affordable housing project, to provide up to $1 million towards the cost of street and drainage infrastructure in the project. Sidewalk Improvements (02053): This project is to provide funding to improve the 750,000 connectivity of the sidewalk system by constructing new and repairing existing sidewalks. Winter Weather Operations Center (15002): A Winter Weather Operations Center will 400,000 provide increased salt storage up to four times current capacity. The building will increase storage allowing for off peak purchases at lower costs. A GPS operations center will allow up to the minute tracking of snow removal vehicles which will allow improved coordination of streets treated. A blending system for mixing salt brine, beet juice, and calcium chloride will result in optimum mixes of material to provide the most efficient system of chemicals as conditions dictate. This building can also provide additional dry storage in non winter months for construction materials such as topsoil. Storage can also be utilized to protect and prolong the life cycle of vehicles and equipment that are currently stored outdoors. Total Street Fund Projects: 1,650,000 Parking Fund (2130) Parking Improvements (9130) Parking Lot Improvements and Overlays (06001): The City currently has 12 public parking 25,000 lots and one municipal parking deck located in the Downtown Business District and the Entertainment District. The surface lots are all asphalt 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 maintenance program provides routine maintenance and improvements in rotation for these lots as needed. Spring Street Parking Deck Improvements (15003): This project is for the ongoing 25,000 maintenance of the new parking deck currently being constructed on Spring Street. Meadow Street Parking Deck Improvements (15004): This project is for the ongoing 20,000 maintenance of the Meadow Street Parking Deck that is a 19-year old parking garage located directly behind the Chancellor Hotel. Total Parking Fund Projects: 70,000 Parks Development Fund (2250) Parks Development Capital (9255) Regional Park Development (02002): This project is for the development of the Regional 217,000 Park which includes constructing soccer, softball and baseball fields, playgrounds, pavilions, trails, volleyball, tennis and basketball courts, parking, roads, landscaping, an amphitheater and more. Total Parks Development Fund Projects: 217,000 City of Fayetteville, Arkansas 2015 Capital Budget 2015 Project Title & Description Budget Impact Fee Fund (2300) Fire Improvements Fire Impact Improvements (07003): The purpose of this project is to accumulate funding for 80,000 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 90,000 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 400,000 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 500,000 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: 1,070,000 Sales Tax Capital Improvements Fund (4470) Bridge & Drainage Improvements: Stormwater Quality Management/Nutrient Reduction (02097): This is an ongoing project that 200,000 includes activities required to comply with the City's National Pollutant Discharge Elimination System (NPDES) Permit that is administered by the Arkansas Department of Environmental Quality. The funding is also used for other stormwater projects that focus on improving water quality in accordance with the City's Nutrient Reduction Plan, including stream restoration projects, funding for water quality groups, and project management and administration. Other Drainage Improvements (02108): This project provides funding for drainage projects 160,000 needed to mitigate flooding, repair and upgrade existing systems, cost share with developments when applicable, provide funding for storm drainage materials for use in projects constructed by in-house crews, etc. Current funds in this project will be used for a large drainage project that has been prioritized in the Washington/Willow Historic District to mitigate a long unresolved flooding issue. The estimated cost of this project is $1 million. Future funding will be accumulated where possible for additional large drainage projects. City of Fayetteville, Arkansas 2015 Capital Budget 2015 Project Title & Description Budget Fire Improvements Fire Apparatus Replacements (03019): This project is for the planned replacement of fire 432,000 apparatus. The Fire Department has experienced a dramatic increase in emergency call volume which is impacting the replacement cycle for the fleet. The general industry standard guideline is for a fire engine to serve on the front line for seven (7) years and in the reserve fleet for three (3) years for a total of 10 years of reliable service. For a Ladder truck or aerial apparatus, the guideline is to serve for 10 years on the front line and five (5) years in the reserve fleet. This timeline is subject to change with the consideration of other factors such as maintenance cost, hours of operation, call volume, downtime, and number of miles. Fire Mobile Radios (10015): This project is to purchase FFD 800 Megahertz mobile radios for 36,000 communicating with the City's automatic aid Fire Departments. The FFD mobile radios are much more powerful with greater penetration into and out of buildings than the "county communications" radios currently in use which operate at 450 Megahertz. Staff has recently lost communication with interior fire attack personnel. This endangers not only the firefighters in the facility but also other personnel operating on the fire scene. This additional capability would fix this problem and provide for greater safety for firefighters. Fire Facility Maintenance (02006): This project allows for necessary repairs to the Fire 125,000 Department's existing fire stations, office locations, and facilities. 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. Fire Information Technology Updates (10017): This project will allow for the replacement of 50,000 systems before becoming technologically obsolete or inoperable without interrupting daily operations. With computer devices in the front line apparatus as well as all fire stations, one employee is currently supporting and maintaining over 80 computers, mobile devices, and software applications for 110 personnel. As technology infiltrates personal protective equipment such as face pieces and sensors, there will be a growing demand to support and maintain new technology. In addition, there is personnel accountability technology that helps account for the overall status of personnel and records movements into and out of an emergency incident giving the Incident Commander full situational awareness of all responders' locations and assignments. Information Technoloav Improvements AccessFayetteville Technical Improvements (04047): This project provides funding for 20,000 expansion, enhancements, third party application integration, promotion, and maintenance of the City of Fayetteville's website. Cityoffayetteville-ar.gov utilizes a hosted Content Management System (CMS) that is configured and maintained by a third party. The CMS allows end users to add, edit, and approve the content that is displayed on the website. Desktop Management System (15005): This project is to purchase and install a PC desktop 30,000 management program to enable automated security patches, software updates, operating system upgrades, automated software distribution, and enhanced PC support. City of Fayetteville, Arkansas 2015 Capital Budget 2015 Project Title & Description Budget Document Management (02094): This project is to add additional scanners and licenses as 45,000 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. In 2015, a major upgrade is planned to the Teleforms and AppExtender portions of the EDMS. ERP Upgrade/Replacement (13008): This project is for the upgrading/replacing of the 200,000 current Financial, Human Resources, and Utility Billing system with a commercial Enterprise Resource Planning (ERP) system. The City's current system was purchased in 1992 and has reached its end of life. Geographic Information System (GIS) (02055): This project is to upgrade and expand the 75,000 City's base GIS computer hardware, software, and data collection systems to accommodate growth in the system's applications and user base. 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 city divisions including Police, Fire, Transportation, and Parks & Recreation. Local Area Network (LAN) Upgrade (02056): This project is to upgrade and expand the 135,000 City's Local Area Network (LAN)/Network infrastructure. The LAN is used by all divisions in the City across thirty locations connecting approximately 850 devices. While most components of the LAN are on a three to five year lifecycle, consideration is given to 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, most of the existing servers, switches, and other network hardware will be replaced. Staff also has plans to add technology that will increase the speed and reliability of the different aspects of the LAN. Specifically, 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. Microcomputer / Printer Replacements (02057): This project is for the replacement of failing 87,000 and outdated personal computers (PC's), printers, and monitors. 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. Storage Area Network (09031): This project provides storage for the City's increasing data 70,000 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 a major upgrade in 2016. Web Security Filtering (15006): This project is to upgrade the existing Web security/filtering 35,000 software with a more robust platform for better viewing and management of web security. The upgrade will allow managers better insight into web reporting and tools to help increase efficiency across the City. City of Fayetteville, Arkansas 2015 Capital Budget 2015 Project Title & Description Budget Library Improvements Library Materials Purchases (02049): The project provides library materials including fiction, 406,000 non-fiction, reference, music and video cd's, and periodicals. Fiction and non-fiction materials are provided in hardback and ebook formats. The total library material collection size is approximately 270,000 items with items added on a monthly basis. The Fayetteville Public Library seeks to provide a collection of materials that is commensurate with benchmark cities (Lawrence, Kansas; Ames, Iowa; Champaign, IL.; Denton Texas; and, Iowa City, Iowa) as well as the national average for cities 50,000 to 99,000. During 2012 and 2013 over 1.3 million items were checked out. Additionally, library collections are moving more toward digital materials which places more pressure on the materials budget. Library Computer Replacements (04004): This project is to provide new and/or upgraded 35,000 technology infrastructure and services to library staff and patrons. Technology replacement cycle is typically five (5) years or less depending upon utilization. The project includes but is not limited to: all personal computing stations (staff and public); circulating technology equipment including laptops, iPads, and DVD players; server infrastructure; 88 cameras; 55 phones; networking equipment; Starr Island learning stations consisting of six touch screen systems; and various pieces of trending digital equipment for a patron technology innovation center/maker space. Other Capital Improvements Animal Services Improvements (14002): This project is for improvements to the kennel 35,000 building and to replace the entire exterior fence line at the Animal Shelter. The kennel building improvements include replacing five (5) rusted exterior door frames, replacing the back and front chain -link kennel cage doors with stainless steel doors (36 doors total), and to purchase and install an industrial dishwasher. The fence has many repaired holes as well as trees growing through it. New fencing will ensure the safety and containment of sheltered animals. This project will also provide for the installation of stainless steel cages in the clinic to be utilized for the isolation of animals as needed and will replace the plastic cages that have been in use for 20 years. Audit Expense: O Building Improvements (02046): This project consists of the repair and replacement of 125,000 damaged and worn roofs and HVAC systems and provides for other improvements such as remodels to city owned buildings. City Clerk Document Management Equipment (14003): This project is to replace one large 44,000 format and two high capacity scanners and a microfilm reader and reader printer. Due to the age of the scanners, compatibility issues with current programs and updates are occurring. The scanners are able to scan in city documents for electronic retrieval. The microfilm equipment reads archived documents. Um City of Fayetteville, Arkansas 2015 Capital Budget 2015 Project Title & Description Budget Wayfinding Regional Signage Program (13013): This project continues the Regional 60,000 Wayfinding Signage Program. The program originally started with a grant from the Walton Family Foundation and continued with CIP/A&P Commission funding in 2013. The wayfinding signage program provides visitors and residents with a cohesive wayfinding sign experience through vehicular and pedestrian signs throughout the City, coordinated with seven (7) other cities in Northwest Arkansas. Wayfinding programs guide travelers to major public civic, cultural, visitor, and recreational destinations, therefore this program is of economic benefit for citizens and visitors. The success of the first two phases of this program have resulted in approximately 20 new locations requested to be signed by elected officials and citizens. Private funding and other public funding sources will be sought to facilitate the full project. City Hall Audio -Visual Renovation (13004): This project is to replace the audio/visual systems 100,000 in the meeting rooms in the City Administration Building. The components and systems are no longer able to meet the needs of the many people making presentations. The systems are inconsistent from room to room, do not interact with any other systems including video production and cause confusion and frustration for the users. Replacements of the A/V components with a system -based approach will bring the installations up to date, allow for future expansion and capacity, and make the operation of systems consistent from room to room. This will also provide for better ergonomics and ease of use, integration of the systems with other presentation and distribution systems, and modernize the systems overall. Staff will consolidate the management of A/V resources under one division to provide for better budgeting and support. Digital Signage Implementation (15007): This project is to purchase digital signs for every 15,000 point of public contact in a City building such as City Administration, Police Department, District Court, Animal Shelter, etc. Digital signage is a cost-effective means by which the City can communicate to the public timely and relevant information. Digital signage allows information and messages to be easily changed and updated, helping ensure accuracy and immediacy. The displays offer many advantages over printed posters, handbills and permanent signs because the information can be changed quickly and easily, there is no waste so paper costs are reduced and distribution costs are minimal. Television Center Digital Conversion (13015): This project is to convert the Television Center's 100,000 technology from analog to digital. The video production and telecasting industry made the conversion to digital technology several years ago. The systems used in the Television Center are still old, analog technology and the equipment has become scarce, unavailable, and expensive to repair. Due to the nature of the systems involved, the conversion cannot be phased in. Television Center Equipment (02061): This project is to replace and upgrade equipment at 50,000 the Television Center. 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 and replacement of needed equipment when necessary, such as projectors, screens, PA systems, and other A/V support equipment. City of Fayetteville, Arkansas 2015 Capital Budget 2015 Project Title & Description Budget Woolsey Homestead Historic Restoration Project (15008): This project is a three (3) phase 70,000 renovation. Phase 1 - Imperative items completed in the first year focus on environmental site assessment and selective demolition. Clean up around the exterior of the main house, removal of vegetation, collapsed front porch, and loose wood and rubbish. Other items are: salvage of brick; removal of modern finishes and fixtures; seal off openings or any other exposed structure; water -proofing the structure; partial removal of the flooring; and installation of fencing for security. Phase 2 - Priority items estimated to be completed in the next one to three years include: focused attention on additional shoring measurers, roof replacement, civil site surveys and architectural master planning. Phase 3 - Significant Items in the final year are restoration to the 1840's period, removal of all later additions, long- term foundation and framing restoration, and cemetery marker restoration and conservation. Telecommunications Systems Upgrades (04001): This project is for system upgrades, 35,000 additional equipment and new software features that become available for users. These funds will also cover additional licenses needed for users adding onto various modules such as the paging system, recording system, etc. Parking Lot Improvements (City Employee) (11004): This project is for ongoing 10,000 improvements to City employee lots that are not utilized by the general public. Building Efficiency Improvements (15009): This project is for improvements of energy 40,000 efficiency, weatherization and wafer conservation to city facilities and includes the repair and replacement of inefficient HVAC equipment, lighting upgrades, insulation, window repair/replacement, and water efficiency projects. Energy assessments may need to be performed on several buildings to identify the scope of specific projects. Parks & Recreation Improvements Walker Park Senior Activity and Wellness Center (15010): This project will add space to the 25,000 Walker Park Senior Activity and Wellness Center's kitchen area by moving inner walls and updating kitchen equipment such as commercial ovens, fryers and refrigeration. The Walker Park Senior Activity and Wellness Center feeds almost 300 people per day including the Hillcrest Towers Congregate and Home Delivered Meals, Fayetteville Meals On Wheels program and the Elizabeth Richardson Center. The existing kitchen is unable to accommodate the amount of food preparation required to adequately serve the senior population. The center is requesting a kitchen expansion and renovation. Safety & ADA (15011): This project will be used to bring previous projects into ADA 15,000 compliance such as swings, play equipment, and sidewalk connections. Additionally, funds are used to address safety hazards that may occur over time. Forestry and Habitat Improvements (15012): This project is for tree plantings and 30,000 replacements in areas where trees are damaged such as on boulevards and in areas where old trees are being lost in parks. In addition, funding is requested for median right-of- way tree replacements for Hwy 265, Garland Avenue, Van Ache, and Rupple Road. Median replacements are for the first three years after planting assuming 15% mortality rate over three years. The Celebration of Trees, which is required for the City's Tree City USA designation, is funded annually from this project. Additionally, habitat restoration projects such as the Lake Fayetteville prairie restoration, are funded in this project. Habitat improvements are intended to restore or compliment existing natural areas as well as reduce maintenance. Funds in this project are also used for the annual operational motor pool cost for a stump grinder and chipper. City of Fayetteville, Arkansas 2015 Capital Budget 2015 Project Title & Description Budget Lights of the Ozarks (02001): The Lights of the Ozarks display is an extremely popular annual 23,000 event that takes place from Thanksgiving to New Years Eve. Approximately 500,000 lights are displayed around the downtown square where an estimated 300,000 people come to view the display. Tree Escrow (08001): This project is used to plant trees in the street rights -of -way by contract 74,000 or in-house staff. Funds may also be used to maintain the trees or to purchase equipment for maintenance. Funds in this project are contributed by developers who cannot meet their preservation requirements and must be spent within seven years from receipt. Police Improvements Police Building Improvements (02047): This project is for major repairs of the Police 35,000 Department's building including but not limited to security door lock systems, major plumbing and electrical issues, roof repairs and replacement, minor re -models for the police facility, and buildings at the radio tower sites and warehouse. Employee Gym Equipment (13028): This project is to upgrade and replace older, outdated 7,000 equipment at the City's gym. Ongoing maintenance of the equipment and facility are vital to the health and wellness of city employees. An updated gym supports the City Wellness Committee's effort to provide a convenient and reliable place to exercise, decreases lost work time due to injury or illness, and minimizes potential increases in health insurance premiums for the City and its employees. Police Bulletproof Vests & Ballistic Protection (13011): This project provides the 50% local 52,000 match and any shortfall from federal funding for the purchase of bulletproof vests for new officers, the replacement of expired bulletproof vests, and new/replacement tactical bulletproof vests for members of the Emergency Response Team (ERT). Federal, State, and Local mandates exist for all officers to wear bulletproof vests when engaging in law enforcement activities. This project further funds ballistic protection equipment for the ERT including ballistic shields, plates, and blanket. The level III shield is designed to stop small arms ammunition, and is lighter and more mobile. The level IV shield is heavier and rated to stop larger ammunition fired from rifles. The ERT members also have level IV ballistic plates carried within their ballistic vests. The ballistic blanket can be quickly deployed for high risk situations including the protection of officers and civilians as a personal shield or in vehicle transport. Police Weapon Replacement (15013): This project is to replace some of the equipment on 8,000 the rifles used by the Emergency Response Team. While the rifles are in serviceable condition, the barrels, optics, and other items used for precision shooting are showing signs of wear and need to be replaced in 2015. In 2016, six (6) patrol rifles will need to be replaced. The Police Department will need to replace the handguns of all the officers in the department. The handguns are showing signs of wear and the Department has started to replace some of the internal parts of the weapons to maintain the accuracy and reliability. The Police Department has a ten year replacement schedule and the handguns will need to be replaced in 2017. These weapons need to be replaced and maintained as scheduled to ensure officers have reliable equipment to perform required duties. we City of Fayetteville, Arkansas 2015 Capital Budget 2015 Project Title & Description Budget Police Automated External Defibrillator (AED) (15014): This project is to equip all 27 police 41,000 patrol vehicles with automated external defibrillators (AED). As officers are often the first responder in emergencies, AEDs are a valuable tool to have in the event of a cardiac arrest or heart attack and are an important part of giving CPR as recommended by the American Heart Association. Currently, the Police Department has two AED's. One is kept at the Department and the other is assigned to a patrol supervisor's vehicle. The use of an AED is taught to the officers during Basic Life Support for Healthcare Providers (CPR) classes, so there will not be any additional training costs associated with his purchase. Police Network/Server Replacements (14008): This project is for the scheduled replacement 68,000 of obsolete core and edge network switches and to replace all the modem and routers that support ongoing Police Department operations. The switches provide connectivity between all desktop computers and records management servers. Upgrade, updates, and technical support for the switch hardware/firmware are no longer available after five years of operation. The modem/routers provide a secure, wireless network connection from the mobile data terminals to the department's internal network and Global Positioning System (GPS) tracking data to central dispatch's Automatic Vehicle Location (AVL) system. Police Records Management System (14009): This project replaces the police records 150,000 management system that has been in use since 1998 and includes integrated computer aided dispatch (CAD), law enforcement records, fire records, and a mobile data system. Costs include data conversion, implementation costs and hardware/software upgrades. Police Specialized Equipment (02062): This project is to replace outdated and/or 21,000 malfunctioning equipment used during police operations. Examples of this equipment include traffic control equipment, bicycle replacement, wireless remote surveillance cameras, crisis negotiation throw phone, portable speed display signs for use in school zones, radar units, a total station system for accident reconstruction, Lasers, and other items used in police operations. This type of project is necessary to the efficient, on -going, and safe operations of the Police Department. The purchase of two hybrid UTV's to patrol the City's multi -use trails and a self-contained, temporary surveillance system that provides an additional measure of monitoring and safety for officers and the public in trouble spots, collisions, inclement weather, special events and traffic flow problems were unfunded. Police Technology Improvements (06002): This is an ongoing project for the replacement of 15,000 obsolete or malfunctioning department desktop computers, software, printers, and other peripheral equipment. Police Mobile Video System Replacement (15015): This project provides for the 35,000 replacement of the police mobile video systems. Mobile video is an important component of each patrol unit by documenting evidence to support prosecution and makes citizen complaints more easily investigated. All patrol vehicles are equipped with video recording devices that capture traffic stops and other relevant events. This video is uploaded to disk - 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. flu City of Fayetteville, Arkansas 2015 Capital Budget 2015 Project Title & Description Budget Police Unmarked Vehicles (06003): This project is to purchase unmarked vehicles that are a 78,000 necessity for an effective 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; 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 in a unmarked capacity. During undercover investigations, the same vehicles are used to affect arrests and to conduct surveillance making it necessary to replace these vehicles more often. Street Improvements Street ROW/Intersection/Cost Sharing (02116): This project provides funding for developer 350,000 cost shares to complete street improvements associated with developments that are necessary but are not the full responsibility of the developer and provides for construction of miscellaneous street projects. Trail Improvements Trail Development (02016): This project is to provide funding to increase production of the 1,500,000 trails program. Funding provides resources for new trail development and asphalt replacement on existing trails. Lake Fayetteville Trailhead (BGSO) (15016): This project is for the construction of a 40 space 190,000 parking lot to serve as a trail head for the Lake Fayetteville Trail and Razorback Greenway. The lot would be located along Highway 265 adjacent to the Botanical Gardens of the Ozarks. Mud Creek Trail Lighting (15017): This project is for lighting Mud Creek Trail from Old Missouri 250,000 Road to Steele Boulevard. This 2.35 mile multi -use paved trail connects with Scull Creek and Frisco Trails to create a continuous 7.6-mile trail. Transportation Improvements In -House Pavement Improvements (02052): This project provides resources for the 1,692,000 systematic overlay of existing streets and includes curb cuts, curb and guttering, pavement striping, and preparation costs for overlays. The goal of this project is to overlay a minimum of nine (9) miles 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. Micro surfacing has been introduced as a pavement preservation method to extend the life of existing asphalt streets and providing maintenance of an additional six (6) miles of surface. Traffic Signal Improvements (02063): This project provides funding for the installation of new 110,000 traffic signals, upgrades, replacement of UPS back-up system batteries and the reflective sign material mandated by the latest version of the FHWA Manual on Uniform Traffic Control (MUTCD). All these functions are to enhance the safety and movement of pedestrians and vehicles throughout the City. New signal locations are determined as warranted by specific guidelines contained in the MUTCD. Upgrades are to provide more efficient operation by reduced travel time/delay, decreased exhaust emissions and increased safety. The UPS system requires complete replacement of all batteries every four years to remain reliable in the event of power interruptions. The sign material is to meet the minimum levels of reflectivity set forth in the MUTCD for night time visibility. 192 City of Fayetteville, Arkansas 2015 Capital Budget 2015 Project Title & Description Budget Wireless Traffic Signal Control (15018): This project is ongoing and provides funding for the implementation of a wirelesses ethernet communication system for traffic signals (both data and video). Currently 20 intersections are on-line in this system with 11 more scheduled to be added this year. Drainage Maintenance (11021): This project will fund drainage projects as needed. Total Sales Tax Capital Improvements Fund Projects: Water & Sewer Fund (5400) Meter Operations Capital (1840) Utilities Financial Services Office Improvements (03038): This project is for various improvements in office hardware, software, communications, computers, 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. Utilities Technology Improvements (15019): The purpose of this project is to upgrade technology in the Utilities Financial Services Office. This will include 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, and a camera surveillance system. 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. The hand held and remote style meter reading mechanisms will be replaced in addition to the meters themselves. Water/Sewer building and Office Improvements (15020): This project is for structural maintenance, repair, and replacement of the existing water/sewer operations building and also any water/sewer operations office improvements that need to be done. Backflow Prevention Assemblies (02066): This project is for installation and/or replacement of backflow prevention assemblies on city facilities to meet requirements from city ordinances and the Arkansas Department of Health regulations. Water and Sewer Rate Study (02064): This project is to conduct a water and sewer rate study, which is required every three to five years. Water/Sewer Equipment Expansions (13019): This project is for expansion equipment for the Water/Sewer Operations Division. The list includes a tandem axle dump truck, leak detection equipment, a bulldozer, an upgraded inventory bar code system, a boring machine, a powered wheel barrel, a light tower, skid steer attachments, new equipment to meet evolving stormwater regulations, and other equipment as identified through time. 40,000 50,000 f�.S• ►i��I�I�I 20,000 12,000 315,000 170,000 30,000 150,000 193 City of Fayetteville, Arkansas 2015 Capital Budget 2015 Project Title & Description Budget Capital Water Mains 15600 Water Storage & Pump Station Maintenance (15021): This project is for the maintenance of 85,000 system wide water pump stations and grounds. The pump station roofs, buildings and fencing need to be repaired and replaced. There is a need for meter and valve replacement. The ground tanks need power washing. New and upgraded generators are needed. Water/Sewer Impact Fee Cost Sharing (04039): This project involves all cases where impact 275,000 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, 2,095,000 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 existing pipes, pump stations, and/or storage assets. This project may use water/sewer funds, impact fees and cost shares where appropriate. Water/Sewer Relocations - Bond Projects (11011): This project is for various water and sewer 1,300,000 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 1,000,000 sewer collection system components to ensure adequate capacity and reduce storm and ground water flows entering the system. 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. As this may include capacity increases, impact fees may be spent. Sewer Rehabilitation Ramsey and Overcrest (15022): This project is to replace 2,340,000 approximately 7,000 feet of 15 inch gravity sewer line from Ramsey Avenue to Overcrest Street. This project will eliminate sanitary sewer overflows in the vicinity of Ramsey Avenue to Overcrest Street. This line will be up sized for ultimate build out in the area. Hal City of Fayetteville, Arkansas 2015 Capital Budget 2015 Project Title & Description Budget WWTP Capital (5800) Building Improvements - W.W.T.P. (02032): This project is for structural maintenance, repair, 410,000 and replacement of the existing buildings or parts of the buildings at both wastewater treatment plants. Filter Cell Replacement - W.W.T.P. (15023): This project is to replace part of the filtration 1,000,000 system that removes suspended solids from the partially treated wastewater effluent before it is disinfected. The new filter cells will remove more suspended solids, thus increasing the clarity of water discharged to the White River as well as reducing disinfection costs. The existing system was installed at the Noland WWTP in 1988 and has become increasingly difficult and costly to operate and maintain. Phosphorus Standards Management (10027): This project supports efforts by the City 50,000 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): This project allows WWTP personnel to adapt 270,000 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. Upgrade/Replace Lift Stations - W.W.T.P. (02068): This project is to maintain the lift stations 67,000 for the wastewater treatment plants. The lift stations provide a vital function in the overall treatment of wastewater. The stations are exposed to extreme wear conditions and must be upgraded routinely. Additionally, new developments within the City increases the flow to various stations requiring additional or higher capacity equipment. Total Water & Sewer Fund Projects: 9,599,000 Recycling & Trash Collection Fund (5500) Recvclina & Trash Collection Improvements RTC Office & Transfer Station Expansion (13021): This project is for the expansion of the 1,500,000 transfer station. The existing transfer station was built in 1996 so repairs and modifications will be needed in the future. The expansion would occur if a new recycling facility were built. A new roof for the facility is needed due to leaks and expansion would include a new floor, deconstruction and electrical replacement, new pumping system, and new walls and door. Container Maintenance Building Upgrade (15024): This project is for the purchase and 25,000 installation of gas radiant heaters in the existing compost facility container maintenance building. This would also require the installation of natural gas service to the structure. Trash Collection Containers (15025): This project is for the purchase of 20, 30, and 40 cubic 100,000 yard open top containers. 195 City of Fayetteville, Arkansas 2015 Capital Budget 2015 Project Title & Description Budget Trash Collection Compactors (10001): This project is for the purchase of compactors. The 134,000 drop 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. Aesthetics are improved by having a compactor as opposed to multiple dumpsters to service. Total Solid Waste Fund Projects: 1,759,000 Airport Fund (5550) Aviation Improvements Airport Lighting Improvements (15026): This project will replace outdated and inefficient 20,000 lighting at Drake Field Airport in multiple locations. Walk-thru assessments were performed to identify possible energy efficiency and opportunities. New LED lighting was noted for the tarmac, parking lot, T-hangers, FBO hanger and roadway Lighting. The lighting improvements are eligible for $22,500 worth of utility incentives. The estimated energy savings for the installation of all recommended upgrades is approximately $12,000 per year. The additional benefit of completing these lighting upgrades is reduction in maintenance costs of the outdated lighting. Airport Boiler Improvements (15027): This project will replace one of the outdated boilers 25,000 with new equipment as the Drake Field Airport currently has two boilers that are nearing the end of their useful life. The other boiler would remain as a back-up. Preliminary estimates for a new 94% efficient 1.5 MMBTU boiler are $50,000 - $75,000. The project is eligible for a $6,000 incentive from Source Gas. The new boiler would save approximately 2,000 therms or $1,200 per year (not including maintenance costs). Airport Fire Sprinkler Replacement - White Hangar (13027): This project is to replace the fire 75,000 protection sprinkler system in the historic White Hangar. The existing system has been in a deteriorated condition for at least a decade. Repairs have been made as needed, fixing leaks and replacing sections of piping and the system is tested regularly to ensure its functioning. However, due to its obsolete design as a "dry system," the piping is corroded throughout. The leaks and breaks that have occurred in the piping are almost exclusively due to this corrosion of the steel piping. The building is a unique historic structure that should be preserved. The fire protection sprinkler system is integral to protecting the building and its contents. Airport Roof Replacements (13025): This project will be for replacing the flat roof membrane 110,000 on the buildings currently occupied by the Arkansas Air & Military Museum and the FAA Facilities Maintenance. These buildings were the original brick terminal and boarding area structures constructed in the 1960s. The roof membrane of both buildings appears to be original construction that was coated with an elastomeric material after leaks developed. Airport maintenance has performed spot maintenance to repair leaks but leaks continue to occur and the membranes exhibit significant deterioration such that new roofs are warranted. The project will also provide for replacing or refurbishing the standing seam metal roof on the buildings currently occupied by tenants, Devol Aviation Aircraft Maintenance and Wings Avionics Inc. Total Airport Fund Projects: 230,000 City of Fayetteville, Arkansas 2015 Capital Budget 2015 Project Title & Description Budget Shop Fund (9700) Fleet Operations Capital 11920 Backhoes/Loaders - Replacement (02076): The purpose of this project is to replace 593,000 obsolete or high maintenance construction equipment which is no longer suited for regular line service. Replacements for 2015 include three backhoes, four attachments, two loaders, one toolcat, and one skid steer loader. Construction Equipment - Replacement (02077): The purpose of this project is to replace 356,000 obsolete or high maintenance construction equipment which is no longer suited for regular line service. Replacements for 2015 include one large truck mounted excavator. Heavy Utility Vehicles - Replacement (02079): The purpose of this project is to replace 386,000 obsolete or high maintenance vehicles which are no longer suited for regular service. Replacements for 2015 include three dump trucks. Light/Medium Trucks - Replacement (02078): The purpose of this project is to replace 568,000 obsolete or high maintenance vehicles which are no longer suited for regular service. Replacements for 2015 include 17 trucks. Other Vehicles/Equipment - Replacement (02080): The purpose of this project is to replace 233,000 obsolete or high maintenance vehicles and equipment which are no longer suited for regular service. Replacements for 2015 include two spreaders, two compressors, one sweeper, one generator, one chipper, one forklift, and one trailer. Police/Passenger Vehicles - Replacement (02081): The purpose of this project is to replace 346,000 obsolete or high maintenance vehicles which are no longer suited for service. Replacements for 2015 include one small SUV, a sedan, six police vehicles, and two motorcycles. RTC Equipment - Replacement (02082): The purpose of this project is to replace obsolete or 860,000 high maintenance vehicles which are no longer suited for service. Replacements for 2015 include one rear load trash truck, two recycling trucks, and one front load trash truck. Tractors/Mowers - Replacement (02083): The purpose of this project is to replace obsolete 375,000 or high maintenance vehicles which are no longer suited for service. Replacements for 2015 include two small and three large tractors, two brush hogs, and four zero turn mowers. Total Shop Fund Projects: 3,717,000 Total Capital Improvements Program - 2015 Projects $ 26,004,000 197 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. Description of Outstanding Bonds Special Obligation Bonds 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 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 to City streets and to the City's trail system. The original issue amount was $11,250,000. Sales and Use Tax Capital Improvement Bonds, Series 2013: 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 for certain street improvements. The original issue amount was $22,750,000. Revenue Bonds Hotel & Restaurant Gross Receipts Tax Refunding, Series 2003: These bonds are special obligations of the City and were issued for the purpose of refinancing the Hotel & Restaurant Gross Receipts Tax Refunding bonds, Series 1998. The bonds are payable solely from amounts received by the City from a 1 % Hotel & Restaurant Gross Receipts tax. As a result of the refunding, the City has a projected net present value savings of approximately $334,000 over the remaining life of the bonds. The original issue amount was $6,335,000. 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 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. Water & Sewer System Refunding, Series 2014: 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 2009 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 2009 bond issue. The original issue amount was $6,330,000 r�11 City of Fayetteville, Arkansas Bonds Outstanding December 31, 2014 Outstanding Bond Due Interest Description Issue Dates Rates Amount Special Obligation Bonds Tax Increment Interest Accretion Bonds 2005 2006-2029 6.500% $ 3,130,000 Sales and Use Tax Capital Improvement 2006 2006-2021 3.00-5.00% 45,835,000 Bonds, Series 2006A Sales and Use Tax Capital Improvement 2007 2007-2026 4.20-4.47% 11,860,000 Bonds, Series 2007A Sales and Use Tax Capital Improvement 2009 2015-2021 3.00-3.85% 10,195,000 Bonds, Series 2009A Sales and Use Tax Capital Improvement 2013 2015-2024 2.00-3.18% 20,250,000 Bonds, Series 2013 91,270,000 Revenue Bonds Hotel & Restaurant Gross Receipts Tax 2003 2004-2015 2.55-3.55% 650,000 Refunding, Series 2003 Parking Revenue Improvement Bonds, 2012 2013-2037 1.00-3.63% 6,040,000 Series 2012 Water & Sewer System Refunding, 2012 2012-2017 1.00-2.00% 2,155,000 Series 2012 Water & Sewer System Refunding, 2014 2014-2020 2.00-5.00% 6,165,000 Series 2014 15,010,000 $ 106,280,000 City of Fayetteville, Arkansas 2015 Debt Service Payment Schedule Outstanding Bond Description Issue Principal Interest Total Special Obligation Bonds Tax Increment Interest Accretion Bonds 2005 $ 75,000 $ 0 $ 75,000 Sales and Use Tax Capital Improvement 2006 6,175,000 2,096,476 8,271,476 Bonds, Series 2006A Sales and Use Tax Capital Improvement 2007 940,000 550,870 1,490,870 Bonds, Series 2007A Sales and Use Tax Capital Improvement 2009 1,450,000 389,626 1,839,626 Bonds, Series 2009A Sales and Use Tax Capital Improvement 2013 0 623,345 623,345 Bonds, Series 2013 8,640,000 3,660,317 11,676,972 Revenue Bonds Hotel & Restaurant Gross Receipts Tax 2003 650,000 23,076 673,076 Refunding, Series 2003 Parking Revenue Improvement Bonds, 2012 120,000 174,520 294,520 Series 2012 Water & Sewer System Refunding, 2012 705,000 43,100 748,100 Series 2012 Water & Sewer System Refunding, 2014 805,000 219,850 1,024,850 Series 2014 $ 10,920,000 $ 4,120,863 $ 14,729,191 202 City of Fayetteville, Arkansas Computation of Legal Debt Margin December 31, 2014 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. 2014 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 $ 1,333,934,687 266,786,937 $ 266,786,937 Debt Applicable to Debt Limit 2004-2014 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 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. 203 City of Fayetteville, Arkansas Total Debt to Maturity Schedule - All Funds December 31, 2015 Principal Amount Maturity Beginning Ending Annual Debt Year Balance Additions Reductions Balance Interest Requirement 2015 109,778,055 0 10,920,000 98,858,055 4,120,863 15,040,863 2016 96,849,328 0 10,645,000 86,204,328 3,675,335 14,320,335 2017 84,855,000 0 11,150,000 73,705,000 3,228,997 14,378,997 2018 73,705,000 0 11,690,000 62,015,000 2,749,771 14,439,771 2019 62,015,000 0 12,190,000 49,825,000 2,238,795 14,428,795 2020 49,825,000 0 11,240,000 38,585,000 1,700,583 12,940,583 2021 38,585,000 0 7,330,000 31,255,000 1,338,336 8,668,336 2022 31,255,000 0 7,270,000 23,985,000 968,958 8,238,958 2023 23,985,000 0 8,555,000 15,430,000 719,643 9,274,643 2024 15,430,000 0 7,820,000 7,610,000 416,466 8,236,466 2025 7,610,000 0 715,000 6,895,000 177,476 892,476 2026 6,895,000 0 260,000 6,635,000 118,845 378,845 2027 6,635,000 0 265,000 6,370,000 1 1 1,298 376,298 2028 6,370,000 0 275,000 6,095,000 103,193 378,193 2029 6,095,000 0 3,400,000 2,695,000 12,004,540 15,404,540 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 $ 109,778,055 $ 0 $ 106,345,000 $ 3,433,055 $ 34,063,023 $ 140,408,023 I \ � \\ / \ } : \ 2 0 \ \ ± { 0 u � v 0 MA y - § / _ _ /Q) }\ :o q } 7: :« /a < , o a 3 Ile : ^ : } \ \ \ ) \ sa § o = \ \ � L k m / O . - � E 2 ® / / - \ / \ - < ) / } ° 2 4- � 0 5D / - - 7 \ () n = � � \ ° a U o§{ {)7 G E'E \ :c r U> } � - \ « , � \ § U IL § - - \ [/ \ uE \\ 2 a \ §_ ; { CL a) a) a) 13 \ \ \ } f) f 205 Officials of the City of Fayetteville, Arkansas Elected Officials Mayor Lioneld Jordan 479.575.8330 mayor@fayetteville-ar.gov Ward 1, Position 1 Adella Gray 479.442.4958 Wardl_posl@fayetteville-ar.gov Ward 1, Position 2 Sarah Marsh 479.442.3095 Wardl_pos2@fayetteville-ar.gov Ward 2, Position 1 Mark Kinion 479.521.7632 Ward2_pos 1 @fayetteville-ar.gov Ward 2, Position 2 Matthew Petty 479.442.5536 Ward2_pos2@fayetteville-ar.gov Ward 3, Position 1 Justin Tennant 479.973.5202 Ward3-posI@fayetteville-ar.gov Ward 3, Position 2 Martin W. Schoppmeyer, Jr. 479.442.3535 Ward3_pos2@fayetteville-ar.gov Ward 4, Position 1 Rhonda Adams 479.442.4612 Ward4-posI@fayetteville-ar.gov Ward 4, Position 2 Alan Long 479.442.5415 Ward4_pos2@fayetteville-ar.gov City Attorney Kit Williams 479.575.8313 kwilliams@fayetteville-ar.gov City Clerk/Treasurer Sondra Smith 479.575.8323 City_clerk@fayetteville-ar.gov District Judge David Stewart 479.587.3590 dstewart@fayetteville-ar.gov Management Staff Executive Staff Chief of Staff Don Marr 479.575.8330 dmarr@fayetteville-ar.gov Police Chief Greg Tabor 479.587.3565 police@fayetteville-ar.gov Fire Chief David Dayringer 479.575.8365 fire@fayetteville-ar.gov Senior Department Directors Communications & Marketing Director Lindsley Smith 479.575.8330 Ismith@fayetteville-ar.gov Development Services Director Jeremy Pate 479.575.8265 jpate@fayetteville-ar.gov Chief Financial Officer Paul A. Becker 479.575.8330 pbecker@fayetteville-ar.gov Parks & Recreation Director Connie Edmonston 479.444.3471 parks_and_recreation@fayetteville-ar.gov Transportation Services Director Terry Gulley 479.575.8228 transportation@fayetteville-ar.gov Utilities Director Vacant 479.575.8330 Division Heads Accounting Director Marsha Hertweck 479.575.8281 accounting@fayetteville-ar.gov Billing & Collection Manager Cheryl Partain 479.521.1258 cpartain@fayetteville-ar.gov Budget Director Kevin Springer 479.575.8347 budget_research@fayetteville-ar.gov Building Maintenance Superintendent Wade Abernathy 479.575.8363 wabernathy@fayetteville-ar.gov City Engineer Chris Brown 479.575.8206 engineering@fayetteville-ar.gov City Prosecutor Casey Jones 479.575.8377 cjones@fayetteville-ar.gov Community Resources Director Yolanda Fields 479.575.8260 community_services@fayetteville-ar.gov Director of Aviation John Roscoe 479.718.7642 jroscoe@fayetteville-ar.gov Dispatch Manager Kathy Stocker 479.587.3555 police@fayetteville-ar.gov District Court Administrator Dena Stockalper 479.587.3591 district_court@fayetteville-ar.gov Fleet Operations Superintendent Jesse Beeks 479.444.3495 fleet@fayetteville-ar.gov Director of Media Services Fritz Gisler 479.444.3434 fgisler@fayetteville-ar.gov Human Resources Director Missy Leflar 479.575.8278 mleflar@fayetteville-ar.gov Information Technologies Director Vacant 479.575.8320 Internal Auditor Leslie Smith 479.575.8261 Ismith@fayetteville-ar.gov Parking & Telecommunications Manager Sharon Waters 479.575.8280 parking@fayetteville-ar.gov Purchasing Manager Peggy Vice 479.575.8256 purchasing@fayetteville-ar.gov Recycling & Trash Collection Director Jeff Coles 479.575.8398 solid waste@fayetteville-ar.gov Sustainability & Resilience Director Peter Nierengarten 479.575.8272 jcoleman@fayetteville-ar.gov Water & Wastewater Operations Manager Tim Nyander 479.575.8386 water_ and sewer_ maintenance@ fayetteville-ar.gov OF City of Fayetteville, Arkansas 2015 Operating Budget Outside Agency Funding Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 General Fund (1010): Fayetteville Boys & Girls Club $ 205,350 $ 215,175 $ 215,175 $ 215,175 Public Access Provider Your Media 105,000 105,000 105,000 105,000 NWAEDD (Senior Center) 53,350 74,314 74,314 84,514 Arkansas Air & Military Museum 14,500 14,500 14,500 14,500 *NWA Regional Planning 40,469 40,469 40,469 51,506 *Central Emergency Medical Service 270,000 270,000 270,000 270,000 Total General Fund Outside Agency Funding 688,669 719,458 719,458 740,695 Street Fund (2100): Ozark Regional Transit 296,000 300,000 300,000 300,000 Razorback Transit 50,000 50,000 50,000 213,759 Total Street Fund Outside Agency Funding 346,000 350000 350,000 513,759 Total Outside Agency Funding $ 1,034,669 $ 1,069,458 $ 1,069,458 $ 1,254,454 * These Outside Agencies Have Interlocal Governmental Agreements. 207 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 r�: 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 RTC.............................................................................................................. Recycling & Trash Collection 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 rm• LISTING OF ACRONYMS, (continued) USACE........................................................................................ United States Army Corps of Engineers 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 0► 1 GLOSSARY 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. 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. GLOSSARY, (continued) 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. ENCUMBRANCE. An account used to record the estimated amount of contracts, salary commitments and purchase orders that are chargeable to an appropriation. 212 GLOSSARY, (continued) 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 FUND. A fund used to account for all transactions of a governmental unit that are not accounted for in another fund. 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. 213 GLOSSARY, (continued) 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. 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. o GLOSSARY, (continued) ORDINANCE. A formal legislative enactment by the governing board of a municipality. If it is not in conflict with any higher form of law, such as a state statute or constitutional provision, it has the full force and effect of law within the boundaries of the municipality to which it applies. PERFORMANCE BUDGET. A budget which relates appropriations to work loads. By featuring unit measures, performance budgets are believed to express official and citizen interest in the managerial value of efficiency. PERFORMANCE MEASURES. Performance measures provide a means of identifying the level of service provided. Performance measures include a measurement of Demand, Workload, Productivity, and Effectiveness. PROGRAM. Operating units within a Division. Each program represents a specific type of activity within its Division aimed at providing a service for which the City is responsible. PROGRAM BUDGET. A budget which relates appropriations to goals. Budget makers practicing this approach strive to appropriate sums to non -organization, goal -oriented cost centers. Program budgeting is believed to express official and citizen interest in planning and in the effective use of resources. PROGRAM OBJECTIVES. A program objective is a decision about the amount of progress to be made within a specified period of time in reducing the gap between real conditions and the ideal conditions described in the Program Description. It states in measurable quantitative terms the results to be achieved within a specified time and plans the incremental steps to achieve them. PRODUCTIVITY. Unit cost (productivity data) enables decision -makers to measure efficiency, as opposed to total expenditures. Productivity unit costs can also be used to quickly estimate the cost of adding more service or savings realized from reductions in service. PROPRIETARY FUND. Sometimes referred to as "income -determination" or "commercial -type" funds. Examples are enterprise and internal service funds. RESERVE. An account that records a portion of the fund equity that must be segregated for some future use and which is not available for further appropriation or expenditure. RETAINED EARNINGS. The accumulated earnings of an enterprise or internal service fund that have been retained in the fund and that are not reserved for any specific purpose. REVENUE. Additions to fund financial resources other than from interfund transfers and debt issue proceeds. SPECIAL REVENUE FUND. A fund established to account for revenues from specific taxes or other earmarked revenue sources that by law are designated to finance particular functions or activities of government. 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. 215 GLOSSARY, (continued) 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. o City of Fayetteville, Arkansas 2015 Operating Budget Airport Fund (5550) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 Revenues: Sales Tax - County $ 12,232 $ 14,000 $ 10,900 $ 10,850 Sales Tax - City 12,829 18,000 11,300 11,300 Rents 8, Leases 559,730 563,700 597,000 584,500 Aviation Fuel 1,345,842 1,867,500 1,591,600 1,710,544 Other 10,794 8,000 8,040 8,440 Interest Income 238 1,800 2,690 2,366 Total Revenues 1,941,665 2,473,000 2,221,530 2,328,000 Expenses: Airport Administration 443,088 455,492 455,492 421,024 Airport Maintenance 194,106 236,184 236,184 277,890 Airport Operations 1,246,941 1,736,422 1,736,422 1,626,431 Airport Capital Expense 352 31,000 31,000 0 General Fund Loan Interest 6,056 5,591 5,591 5,125 General Fund Loan Principal 0 15,530 15,530 15,530 Transfer to Shop 27,275 0 0 0 Total Expenses 1,917,818 2,480,219 2,480,219 2,346,000 d Budget Gain / (Loss) Before Capital $ 23,847 $ (7,219) $ (258,689) $ (18,000) Non -Operating Revenues / (Expenses): Intergovernmental (Grants) 235,767 41,105 41,105 0 Gain/Loss Sale of Assets 1,350 0 0 0 Capital Expenditures (328,498) (264,366) (264,366) (230,000) Total Capital Revenues / (Expenses) (91,381) (223,261) (223,261) (230,000) Budget Gain / (Loss) $ (67,534) $ (230,480) $ (481,950) $ (248,000) Total Budget $ 2,246,316 $ 2,744,585 $ 2,744,585 $ 2,576,000 125 City of Fayetteville, Arkansas 2015 Operating Budget Airport Fund (5550) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 ESTIMATED CHANGE IN NET ASSETS Beginning Total Net Assets $ 13,009,937 $ 11,622,699 $ 11,622,699 $ 10,023,490 Budget Gain / (Loss) (67,534) (230,480) (481,950) (248,000) Plus: Gain Capital Expenditures 328,498 264,366 264,366 230,000 Plus: Bond Principal Payment 0 15,530 15,530 15,530 Less: Depreciation Expense (1,648,202) (1,397,155) (1,397,155) (1,376,540) Ending Total Net Assets $ 11,622,699 $ 10,274,960 $ 10,023,490 $ 8,644,480 NET ASSET ANALYSIS Net Investment in Capital Assets $ 11,333,017 $ 10,200,228 $ 10,200,228 $ 9,053,688 * Unrestricted 289,682 74,732 (176,738) (409,208) Ending Total Net Assets $ 11,622,699 $ 10,274,960 $ 10,023,490 $ 8,644,480 * A long term interfund loan from the General Fund is recorded as a liability but not deducted from net investments in capital assets which is in keeping with generally accepted accounting principals. However, the approximant amount of that liability is $174,000 as of September 2014 which could be considered a part of unrestricted net assets. In 2015, the Airport will attempt to obtain grants for $230,000 requested in the capital account. The.20.1;4 estimdted:unrestrieted fund balance is;based.on-all_expenditures=beih- g-made;pursuant totkie' Up prgvedbudget., The,actual fundjbalance willlbe evaluated at•the-end:of 2014';aho,Lf. there:is:not,d, sufficient,amount.to;fundithe'20,15:budge.t, request; the-budaet will be-ad.usted:dohna the'.firtt.,quarter of 20.1i5� 126 CITY OF FAYETTEVILLE, ARKANSAS PERSONNEL SECTION The Personnel Summary table below shows the authorized full-time equivalent (FTE) listing for the City of Fayetteville by Organization Chart. The total amount shown includes J,15?50 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 2015 Projected Savings. Total Full -Time Equivalent (FTE's): 765.30 City Altorney (3.00J City Prosecutor (9.00) Police Department (146.00) Central Dispatch (24.00) Tolernol Audit (1.00) Utilities Department (4.50) Parking/Telecom (1 1.00) Water/Sewer Operations (72.00) City Cleric/Treasurer (5.50) Chief of staff (1.25} Communications & Marketing Department 13.00) Media Services (4.25) Development Services Department (3.00) Animal Services Program (15.80) Building Safety (9.50) City Planning (8.00) Community Resources (10.50) Engineering (20.00) Mayor 12.00) Human Resources (5.00) Parks & Recreation Department (55A Finance & Internal Services Deportment (1.25J Accounting & Audit (11,00) Budget & Information Management (4.00) Facilities Management (14.50) Information Technology (14,00) Purchasing (3.50) Utilities Financial Services (17.00) Ustrtcl Judge (1.00) District Court (10.50) Fire Department (i 14M) Sustoinabilily & Resilience (3.00) Tronsporlolion Services Deportment (69.50) Aviation (12.60) Fleet Operations (18.50) Recycling & Trash Collection (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 - Recycling & Trash Collection 5550 - Airport 9700 - Shop Total Shop 18.50 (2.4%) Airport 12.60 (1.6%) Recyclinc Colle 57.00 Water 93.50 Budgeted 2015 Budgeted Budgeted 2013 2014 Active Frozen Total 471.50 469.20 454.70 14.50 469.20 68.50 68.50 69.50 - 69.50 6.80 8.80 8.80 - 8.80 3.85 3.85 3.85 - 3.85 27.35 27.35 28.35 - 28.35 4.00 4.00 4.00 - 4.00 93.50 93.50 93.50 - 93.50 57.00 57.00 57.00 - 57.00 12.60 12.60 11.60 1.00 12.60 18.50 18.50 18.50 - 18.50 763.60 763.30 749.80 15.50 765.30 Full -Time Equivalent Basis by Fund (765.30 FTE's) General 4h9.90 161.3%I Enforcement 28.35 (3.7%) 4.00 (0.5%) Street 69.50 (9.1 %) larking 30 (1.2%) Community velopment Block Grant 3.85 (0.5%) 1< 146 City of Fayetteville, Arkansas Personnel Variation Summary (2015) Fund / Division Title WEs Parks & Recreation Recreation Programs Manager' S' FtffHd Transportation Maintenance Worker 1112 NOTES TO THE PERSONNEL VARIATION SUMMARY Additions/ (Reductions) We] 1.00 2.00 A Recreation Programs Manager (FTE 1.00) is being added to the Parks & Recreation Division in the 2015 Budget. This position is funded out of the Parks Development Fund. 2. A Maintenance Worker III (FTE 1.00) is being added to the Transportation Department in the 2015 Budget. This position is funded out of the Street Fund. 151 City of Fayetteville, Arkansas Personnel Summary by Activity Full -Time Equivalent Basis Budgeted 2015 Budgeted Budgeted Activity 2013 2014 Active Frozen Total General Government & Miscellaneous Finance & Internal Services Police Fire Community Planning & Engineering Transportation Services Parks & Recreation Business -Type Total General Government & Miscellaneous 40.50 (5.3%) Business-Typ, 163.10 (21.W Parks < 55.65 (7.3%) 41.50 40.50 40.50 - 40.50 52.75 53.25 49.75 3.50 53.25 171.60 170.00 167.50 2.50 170.00 114.00 114.00 112.00 2.00 114.00 70.30 69.80 65.30 4.50 69.80 96.00 98.00 99.00 - 99.00 54.35 54.65 53.65 2.00 55.65 163.10 163.10 162.10 1.00 163.10 763.60 763.30 749.80 15.50 765.30 Full -Time Equivalent Basis by Activity (765.30 FTE's) Finance & Internal Sarvirac Police 17n nn 199_9%1 services 99.00 (12.9%) Fire 114.00 (14.9%) mmunity inning & lineering BO (9.1 %) 152 City of Fayetteville, Arkansas Frozen Personnel Positions by Activity & Division Fund / Division 1010 - GENERAL FUND: GENERAL GOVERNMENT & MISCELLANEOUS ACTIVITY: Internal Consulting Division: Director of Internal Consulting FINANCE & INTERNAL SERVICES ACTIVITY: Accounting & Audit Division: Intern I Facilities Management Division: Construction & Contract Manager Budget & Information Management Division: Budget Analyst Human Resources Division: Benefits Administrator Information Technology Division: 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 Frozen Frozen Frozen Savings 2013 2014 2015 2015 .1:00 - - $ - 0.50 0:50 0.50 44,950 1.00 ;P:00 1.00 55,506 1.00 1.00 1.00 53,176 - .11.00 1.00 92,190 1.00 - - - 4.00 - - - 1.00 1.,00 1.00 44,996 0650. 0.50 0.50 16,492 0.60 - - 1.00 1.00 1.00 48,784 11.00. .1-.00 1.00 83,785 1.00 1.00 1.00 54,727 N 1.00 60,536 I--.T 1.00 1.00 41,393 Y.00 - - - 11.00 1.00 53,830 1.50 1'.00 1.00 41,925 - 0.50 0.50 14,242 City of Fayetteville, Arkansas Frozen Personnel Positions by Activity & Division Fund 1 Division PARKS & RECREATION ACTIVITY: Parks & Recreation Division: Maintenance Worker IV - Parks Maintenance Worker It - Parks Total Frozen Positions - General Fund 5550 - AIRPORT FUND: BUSINESS -TYPE ACTIVITY: Aviation Division: Maintenance Worker III - Airport Total Frozen Positions - Airporl Fund Total Frozen Positions - Cilywide Frozen Frozen 2013 2014 Frozen Savings 2015 2015 OQ;pq 2.00 76,106 14M 14,50 $ 782,638 1.00 $ 46,110 1.00 $ 46,110 2-2.601UP 15.50 $ 828,748 i 170 This was added to the Final Agenda Packet for the November 18, 2014 City Council meeting and all 234 pages have been replaced with updated information. City of Fayetteville, Arkansas 2015 Annual Budget and Work Program City Council and Other Elected Officials 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 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 Submitted by Lioneld Jordan, Mayor Don Marr, Chief of Staff Paul A. Becker, Chief Financial Officer Greg Tabor, Police Chief David Dayringer, Fire Chief Prepared by Kevin Springer, Budget Director Barbara Fell, Senior Financial Analyst Liz Hutchens, Financial Analyst Replaced with new information N ME, 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. Replaced with new information 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: RevenuePolicy................................................................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 Replaced with new information 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 Replaced with new information 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 Replaced with new information 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 DebtPosition.................................................................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 Replaced with new information CITY OF Tay ev le ARKANSAS November 6, 2014 Members of City Council and Citizens of Fayetteville I am pleased to submit my proposed budget for 2015 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 2015. Once again, the current budget was formulated in the context of my primary budget goals considering current economic conditions. 2015 Budgetary Goals My primary goals for 2015 are as follows: To provide the some level of services to the public To retain the work force at the current level 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 present a General Fund operating budget that is balanced with operating revenue estimates Mailing Address: BUDGET & INFORMATION MANAGEMENT 113 W. Mountain Street www.fayetteville-ar.gOV Fayetteville, AR 72701 Replaced with new information Financial Environment The local economic conditions in Fayetteville continued to improve in fiscal 2014 but at a slower pace than 2013. City sales taxes are up approximately 1.4% compared to prior year through the end of the third quarter of fiscal 2014. We have also seen continuing activity in large scale development as the University of Arkansas expands student enrollment. Unemployment is at 4.1 %, which does compare favorably to the rest of the State and Nation. The worldwide economic problems continue to exist. 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 2015, we have forecasted revenue sources to be equal to 2014 projections except for sales tax for which we estimate a 2.0% increase over expected collections. The budget continues to have authorized positions unfunded (frozen). Many of the cuts made during previous years will remain in force. I have not included a salary increase in my proposed budget. At the close of the 2014 fiscal year, I intend to analyze the City's financial position and if at all possible recommend a salary package for employees to the Council as well as an additional step for fire personnel. 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. 2014 has been a very busy year for the City. With your continued support we have accomplished many things. With the combined efforts of this Administration and City Council support, I am confident that we will again meet the challenges facing the City while continuing to provide our citizens superior service levels. Lioneld Jordan, Mayor Replaced with new information CITY OF Tay ev le ARKANSAS November 4, 2014 Mayor Lioneld Jordan, Members of the City Council and Citizens of Fayetteville: The budget being presented is a 2015 operating budget. It does not include re - budgets that represent programs approved and appropriated in prior years which as of the end of fiscal 2014 remain uncompleted. Re -budgets also include amounts generated by previous bond issues in the Capital Project Funds which remain unspent as of December 31, 2014. Total rebudgets are likely to be $60,000,000 or more. These re -budgets will be presented for addition to the 2015 operating budget early in the first quarter of 2015. In 2014, City and County Sales Taxes increased compared to 2013. By year end, total sales taxes are expected to be approximately 2.04% over prior year. Residential and commercial building has begun to increase but fees associated with permitting and construction will still be below 2013 levels and will probably level off in 2015. Water and Sewer revenue collections have decreased in fiscal 2014 compared to 2013 due to normal weather conditions during the summer months. Water and Sewer revenues should approximate 2013 amount in 2015. Fuel and rent revenues at the airport are over 2013 collections. Revenue projections for HMR tax collections are estimated to be over 2013 actuals. Other fund operations are relatively stable when compared to the prior year. The 2015 General Fund budget represents a net expenditure increase from 2014 budget of $706,000 (see page VII for details). This was due to required increases due to pension obligations, insurance increases, maintenance contracts, utilities and telephone, and vehicle replacement charges. Salary increases were also approved in 2014. For 2015, the General Fund budget has been formulated on the assumption that revenues in 2015 will be slightly lower compared to current 2014 estimates except for a 2% increase in sales taxes (compared to 2014 estimates) which has been incorporated in the revenue estimates. Mailing Address: BUDGET & INFORMATION MANAGEMENT 113 W. Mountain Street www.fayetteville-ar.gOV Fayetteville, AR 72701 Replaced with new information 2015 PROPOSED BUDGET EXECUTIVE SUMMARY This budget is formulated with the Enterprise Funds being budgeted on an accrual basis except for depreciation, which is not included in the budget, and both capital expenditures and bond principal payments which are included in the expenditure budgets. Governmental funds are budgeted on the modified accrual basis. The total budget allocated by expenditure category is displayed in the following table. Summary of Fund Expenditures by Category (In Dollars) Category Personnel Services $ Materials & Supplies Services & Charges Maintenance Fuel Internal Charges Purchased Water WWTP Operations Total Operating Expenses Transfers Out Debt Service Capital 2015 Adopted Adopted Change In % of Total 2014 2015 Dollars Budget 46,901,669 $ 47,771,036 $ 869,367 33.0% 5,459,483 5,556,478 96,995 3.8% 18,442,219 18,569, 657 127,438 12.8% 4,286,397 4,102,102 (184,295) 2.8% 3,617,698 4,562,067 944,369 3.1 % 5,043,244 5,377,269 334,025 3.7% 6,600,000 6,600,000 0 4.5% 8,537,994 8,999,209 461,215 6.2% 98,888,704 101,537,818 2,649,114 69.9% 1,433,000 1,433,000 0 1.0% 21,716,596 21,533,182 (183,414) 14.8% 13,561,700 20,701,000 7,139,300 14.3% Total Expenses $ 135,600,000 $ 145,205,000 $ 9,605,000 100.0% The 2015 Proposed Budget is $145,205,000 million. This is an increase when compared to 2014 of $9,605,000 or 6.6%. Some of that increase is due to changes in operating costs primarily personnel costs associated with salary, pension, and insurance increases. However, the primary cause of the increase is due to the expansion of the capital improvement program. IV Replaced with new information The following table indicates the percentage of total budget allocated by funds. Fund Totals as Percent of Total Budget Adopted 2014 Adopted 2015 Budget % of Total Budget % of Total Funding Source General $ 37,460,000 27.9% $ 38,166,000 26.3% Water & Sewer 34,043,000 25.1 % 39,203,000 27.0% Sales Tax Bond 18,592,000 13.7% 18,626,000 12.8% Recycling & Trash Collection 10,960,000 8.1 % 12,651,000 8.7% Sales Tax Capital Improvements 7,523,000 5.5% 7,692,000 5.3% Shop 7,328,000 5.4% 8,456,000 5.8% Street 6,422,000 4.7% 7,571,000 5.2% Parks Development 2,737,000 2.0% 2,273,000 1.6% Airport 2,494,000 1.8% 2,576,000 1.8% Police Pension 1,609,000 1.2% 1,61 1,000 1.1 % Parking 1,605,000 1.2% 1,560,000 1.1 % Fire Pension 1,417,000 1.0% 1,435,000 1.0% Impact Fee 1,1 13,000 0.8% 1,070,000 0.7% Town Center 696,000 0.5% 690,000 0.5% Drug Law Enforcement 565,000 0.4% 575,000 0.4% Community Development Block Grant 562,000 0.4% 559,000 0.4% Parking Deck Bond 300,000 0.2% 300,000 0.2% TI F Bond 123,000 0.1 % 141,000 0.1 % Replacement & Disaster Recovery 42,000 0.0% 42,000 0.0% Sales Tax Construction Bond 7,000 0.0% 5,000 0.0% Parking Deck Project 2,000 0.0% 3,000 0.0% Wastewater System Improvements Project 0 0.0% 0 0.0% $ 135,600,000 100.0% $ 145,205,000 100.0% An examination of the overall budget indicated that the Water & Sewer Fund is the largest fund being 26.9% of the total. This is because of the increase in the capital improvement projects in 2015. The General Fund is second at 26.2% of the total. The combination of these funds is 53.2% of the total budget. The Sales Tax Bond Fund (budget to repay outstanding bonds) is 12.8% of the budget. Thus the three largest funds represent 66.1 % 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 lu Replaced with new information Overview of City's Major Funds: General Fund is normally 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 2014 estimates. County Sales Tax is projected to increase at a rate of 2.0% over 2014 estimates. Franchise Fees are projected to equal current collections which are 5.8% over the estimated 2014 amount. Property Taxes are projected to decrease at a rate of 1.0% from 2014 collections. The net consolidated impact of other revenues are expected to be essentially flat compared to the 2014 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 2015 are projected to be as follows: City's Share of County Sales Tax $12.3 million City Sales Tax 11.2 million Alcoholic Beverage Taxes 0.6 million Franchise Fees 5.8 million Intergovernmental Income 2.3 million Fines & Forfeitures 1.5 million Charges for Services 1.5 million Property Tax Millage 1.8 million Licenses & Permits 1.0 million Other 0.2 million Total $38.2 million VI Replaced with new information General Fund Expenditures: Payroll expenditures are based on full employment. The significant increases in General Fund for 2015 compared to 2014 are as follows: 2014 General Fund Budget - Adopted $ 37,460,000 Additions: Personnel Workers Compensation Health Insurance LOPFI Pension Outside Agencies (Senior Center) NWA Regional Planning Cost Allocation Insurances (Vehicles/Building/Personal) Motorpool Software Maintenance/Lease Utilities/Telephone Fuel Minor Equipment Radio Maintenance Other - Additions Reductions: 605,820 85,300 51,422 57,060 10,200 11,037 (176,980) 35,746 87,262 39,956 114,145 17,754 4,236 43,519 41,723 1,028,200 Salary Contingency (297,200) Election Cost (25,000) (322,200) 2015 General Fund Budget - Proposed $ 38,166,000 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 2015 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. M Replaced with new information 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 $3.5 million is projected for 2015. The new half cent transportation tax passed by statewide referendum is expected to provide an additional $1.3 million of which $750,000 will be allocated to sidewalk construction in 2015. 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 $1,500,000 for capital programs in 2015. 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 increase of $6,000 for 2015. 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 $2.3 million in planned expenditures for 2015 includes $217,000 in capital improvements. The fund has a budgeted surplus of $750,000 for 2015. This will replenish reserves used to accelerate funding for capital expenditures in 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 2014 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 2015 planned expenditures include $7,684,000 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. The capital expenditure portion of this program will be $9.7 million. This is a substantial increase in new programs over the prior year. 2 VIII Replaced with new information For 2015, the Water & Sewer Fund is projected to have operating gain of $5,640,000 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 2015 represent the second largest expenditure for operations in the fund at $9.0 million. This represents approximately 22.9% of total operating expenditures. This fund is budgeted to use reserves of $4,701,000 mainly due to capital. The Recycling & Trash Collection 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 2015, the Solid Waste Fund is projected to have a loss of $2,731,000 primarily due to increases capital 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 2015, the Airport Fund is projected to have an operating loss of $18,000 before depreciation expense and capital expenditures. The total budget deficit is $248,000. 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 $110,000 gain for 2015 after capital expenditures of $3,726,000. 2015 Capital Budget This plan contains a total of $26,004,000 for capital projects in 2015. A detail listing of all of the projects planned for 2015 are included under the Capital and Debt section. Debt Issues - 2014 In 2014 the City will issue $10,995,000 in HMR bonds approved by the voters. The closing date of these bonds will be November 20, 2014 and appropriation of that issue is expected to occur in December of 2014 3 1X Replaced with new information Personnel Changes Below is a history of total positions by activity from 2006-2015. City of Fayetteville, Arkansas Personnel History by Activity (2006-2015) Activity 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 General Government Finance & Internal Services Police Fire Community Planning/Engineering Transportation Services Parks & Recreation Business -Type Total Change from Prior Year 40.40 41.40 41,40 41.40 41.50 41,50 41.50 41.50 40.50 40.50 52.75 53.25 53.25 53.25 53.25 52.75 52.75 52.75 53.25 53.25 170.63 171.63 171.63 171.63 171.63 171.60 171.60 171.60 170.00 170.00 109.00 113.00 114.00 114.00 114.00 114.00 114.00 114.00 114.00 114.00 71.80 73.30 73.30 73.30 70.30 70.30 70.30 70.30 69.80 69.80 91.50 93.50 93.50 93.50 96.00 95.00 96.00 96.00 98.00 99.00 51.85 53.35 53.35 53.35 54.35 54.35 54.35 54.35 54.65 55.65 148.10 153.10 153.10 156.10 155.50 156.50 156.50 163.10 163.10 163.10 736.03 752.53 753.53 756.53 756.53 756.00 757.00 763.60 763.30 765.30 8.00 16.50 1.00 3.00 - (0.53) 1.00 6.60 (0.30) 2.00 4 X Replaced with new information 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 2015. 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, -� CX3 Cx - %J11� Paul A. Becker Chief Financial Officer Respectfully submitted, Kevin Springer Budget Director 5 xi Replaced with new information RESOLUTION NO. ???-14 A RESOLUTION ADOPTING THE PROPOSED 2015 ANNUAL BUDGET AND WORK PROGRAM AS AMENDED. BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF FAYETTEVILLE, ARKANSAS: Section 1. That the City Council of the City of Fayetteville, Arkansas hereby adopts the Proposed 2015 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 18t" day of November, 2014. APPROVED: LIONELD JORDAN, Mayor ATTEST: SONDRA E. SMITH, City Clerk/Treasurer 0 Replaced with new information 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 2014 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, May - September 2014 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 2014 The Division Heads returned budget submissions requesting 2015 funding to the budget office. The budget office then verified that budget submissions were correct and within specified targets. Replaced with new information 4. Analysis of Each Proposed Program Budget, August 2014 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 2015 Proposed Budget and Work Program was the result of this process. 5. Consideration and Approval of the Budget, Beginning to Adoption 2014 The proposed budget is discussed with the Mayor beginning in September and through November. The Mayor will present the comprehensive Proposed 2015 Budget and Work Program to the City Council on November 7. Public discussions on the budget will be conducted at agenda sessions and City Council meetings as needed beginning November 13. A special meeting is scheduled for November 17. 6. Implementing the 2015 Budget, January 2015 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 2015. 7. Adjusting the 2015 Budget, Throughout 2015 The budget may be adjusted throughout 2015. 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 2015 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. 6 Replaced with new information E _W U N n Q Z cNi) Q W �U �O Q ry LL J LU J W W Q W m Q W O U- N OW i N. o2.� 0 N O CL 0 Z 0 N K Replaced with new information 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 strive to 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 attempt to 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. C Replaced with new information 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 Replaced with new information The City will diversify its investments by FINANCIAL REPORTING POLICY maturity date to protect against market fluctuations. The City's accounting system will maintain 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 major projects and major 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. 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. 0 Replaced with new information 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. 7 Replaced with new information BUDGET ADJUSTMENT APPROVAL PROCESS: Budget Amendments 1) All budget amendments must be approved by the City Council other than mandatory redemptions and other expenditures delegated to a Bond Trustee via a bond trust agreement. Budget 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. Ne Replaced with new information 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. 6 Replaced with new information 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 & Resilience Police Department Police Central Dispatch Fire Department Fire Department Parks & Recreation Department Parks & Recreation Finance & Internal Services Department Chief Financial Officer Accounting & Audit Budget & Information Management Facilities Management Information Technology Purchasing Utilities Financial Services Development Services Department Development Services Animal Services Building Safety City Planning Community Resources Engineering Communications & Marketing Department Communications & Marketing Media Services Transportation Services Department Transportation Services Aviation Fleet Operations Recycling & Trash Collection Utilities Department Utilities Director Parking & Telecommunications Water & Sewer Maintenance Wastewater Treatment Plant [I Replaced with new information { /[)\j\\/§ /},Iu uu33:\ ) ) \ \\ {\ Replaced with new information Paae Left Blank Intentional 12 Replaced with new information City of Fayetteville, Arkansas Chart of Governmental Fund Types City Fund Structure Governmental General Fund I I Special Revenue Funds General 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 Bond 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 Replaced with new information City of Fayetteville, Arkansas Chart of Proprietary and Fiduciary Fund Types Proprietary Funds Enterprise Funds Water & Sewer Recycling & Trash Collection Airport Town Center City Fund Structure Internal Service Funds Shop Fiduciary Funds Trust Funds Agency Funds Police Pension Returned Check Fire Pension Payroll As noted by the chart above, the City utilizes the Enterprise and Internal Service funds in the Proprietary fund type and the Trust and Agency funds in the Fiduciary fund type. Enterprise Funds - Enterprise funds are used to account for operations (A) that are financed and operated in a manner similar to private business enterprise, where the intent of the governing body is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (B) where the governing body has decided that periodic determination of revenues earned, expenses incurred and/or net income is appropriate for capital maintenance, public policy, management control, accountability or other purposes. Internal Service Funds - Internal service funds are used to account for the financing of goods or services provided by one division of the City to other divisions of the City, on a cost reimbursement basis. Trust Funds and Agency Funds - Trust funds and agency funds are used to account for assets held by the City in a trustee capacity or as an agent for individuals, private organizations, other governments and/or other funds. Trust funds are accounted for in essentially the same manner as proprietary funds. 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. HE Replaced with new information City of Fayetteville, Arkansas Sources of Funds for 2015 $145,205,000 Sales Taxes Franchise Taxes $5,959,930 Property Taxes $52,924,151 4,1 - $2,995,000 36.4% �4.1% 2.1%_ Fund Balance $9,411,000 6.4% Transfers In $1,433,000 1.0% Other $2,509,930 1.7% $745,306 0.5% Fines & Forfeitures �SewerService $1,869,590 $16,365,500 1.3% 11 3% WWTP Operations $8,999,209 6.2%_ Purchased Water $6,600,000 4.5% Internal Charges $5,377,269 3.7% Fuel $4,562,067 3.1 % Transfers Out $1,433,000 1.0% Water Sales $16,633,460 1 1.5% Uses of Funds for 2015 $145,205,000 Personnel Services $47,771,036 33.0% �- Capital $20,701,000 14.3% Intergovernmental $9,625,900 6.6% Charges For Services $15,052,454 10.4% Recycling & Trash Collection $9,679,780 6.7% Materials & Supplies $5,556,478 3.8% Debt Service $21,533,182 14.8% ,ices & Charges $18,569,657 12.8% $4,102,102 2.8% 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 Replaced with new information City of Fayetteville, Arkansas Multi -Year Comparison Budget Expenditures Adopted Adopted Adopted Adopted Proposed 2011 2012 2013 2014 2015 Major Funding Sources: General $ 33,885,500 $ 34,139,200 $ 36,057,000 $ 37,460,000 $ 38,166,000 Street 4,390,000 4,706,600 4,708,000 6,422,000 7,571,000 Parking 1,065,100 1,101,800 1,162,000 1,605,000 1,560,000 Community Development Block Grant 695,800 589,000 541,000 562,000 559,000 Parks Development 2,424,600 2,358,000 3,074,000 2,737,000 2,273,000 Drug Law Enforcement 494,000 544,000 568,000 565,000 575,000 Water & Sewer 30,901,000 30,908,000 34,920,000 34,043,000 39,203,000 Recycling &Trash Collection 9,208,300 9,950,100 11,774,000 10,960,000 12,651,000 Airport 770,800 768,000 955,000 2,494,000 2,576,000 Shop 7,239,900 8,231,500 8,486,000 7,328,000 8,456,000 91,075,000 93,296,200 102,245,000 104,176,000 113,590,000 Other Funding Sources: Impact Fee 1,260,000 921,000 1,060,000 1,113,000 1,070,000 Fire Bond 424,800 0 0 0 0 TIF Bond 63,700 100,000 100,000 123,000 141,000 Parking Deck Bond 0 0 0 300,000 300,000 Sales Tax Bond 15,373,700 16,372,400 17,871,000 18,592,000 18,626,000 Replacement & Disaster Recovery 45,100 41,000 42,000 42,000 42,000 Sales Tax Capital Improvements 6,390,000 6,702,600 8,253,000 7,523,000 7,692,000 Wastewater System Improvements Project 0 97,600 1,520,000 0 0 Sales Tax Construction Bond 6,000 2,000 7,000 7,000 5,000 Parking Deck Project 0 0 0 2,000 3,000 Town Center 702,700 695,200 697,000 696,000 690,000 Police Pension 1,692,800 1,633,000 1,629,000 1,609,000 1,611,000 Fire Pension 1,480,400 1,470,000 1,468,000 1,417,000 1,435,000 27.439.200 28.034.800 32.647.000 31.424,000 31.615,000 $ 118,514,200 $ 121,331,000 $ 134,892,000 $ 135,600,000 $ 145,205,000 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. IV Replaced with new information General Fund (1010) General Fund Revenues Total estimated revenue available in 2015 to support the General Fund is approximately $38.2 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 $606,000 1.6% Investment Earnings & Miscellaneous $263,700 0.7% Sources of Funds for 2015 $38,166,000 Sales Tax $23,460,000 61.4% $1,450,800 3.8% Property Tax $1,750,000 4.6% censes & Permits $1,023,000 2.7% 3vernmental ,328,000 6.1% 17 Replaced with new information Property Taxes: Property Tax revenue makes up 4.6% of total General Fund Revenue. The tax rate currently approved is 1.3 mils. 2015 revenue is projected to decrease by 1.9% over 2014 estimated collections due to lower estimated delinquent collections. 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 14 Est 15 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 2.53% per year from 2003 to 2013. Budgeted 2015 revenue is projected to be 2.0% higher then current 2014 estimated collections which are tracking .88% over budget. N $14.00 c 0 $12.00 $10.00 $8.00 $6.00 $4.00 $2.00 $0.00 County Sales Tax 03 04 05 06 07 08 09 10 11 12 13 14 Est 15 Bud Year Replaced with new information City Sales Tax: The second largest source of General Fund revenue is the City Sales Tax at 29.3% of total revenue. Average growth for the City's 1 % sales tax has been 6.3% in 2012 and 2.8% in 2013. 2014 revenue is expected to be 1.4% higher than the 2013 actuals. The 2015 budget is estimated to be 2% over 2014 estimated collections. The 1 % City Sales Tax revenue is divided between General Fund operations and capital. The current split for 2015, which began with the 2008 budget, is 60% for General Fund and 40% for Sales Tax Capital Improvements Fund. N $20.00 0 $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 03 04 05 06 07 08 09 10 11 12 13 14 Est 15 Bud Year We Replaced with new information 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 2015 compared to estimated 2014 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 2015 compared to estimated 2014 revenue. This is because grant revenue is not estimated until the actual grant is awarded. Charges for Services consists of a multitude of fees such as parks and recreation fees, 911 reimbursements, and planning fees which are expected to be less in 2015 compared to estimated 2014 revenue. Fines & Forfeitures revenues consist of court fines and are also expected to be less than estimated 2014 revenue. $7.0 $6.0 $5.0 $4.0 $3.0 $2.0 $1.0 $0.0 General Fund - Other Revenue M Ci— P. r—fei*.—' 03 04 05 06 07 08 09 10 11 12 13 14 Est 15 Bud Year 20 Replaced with new information Franchise Fees: Franchise fees as a category makes up 15.1 % 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. Collections in 2014 are 5.8% over budget. The 2015 budget is set at the expected amount to be received in 2014 $7.00 0 $6.00 $5.00 $4.00 $3.00 $2.00 $1.00 $0.00 Franchise Fees 03 04 05 06 07 08 09 10 11 12 13 14 Est 15 Bud Year 21 Replaced with new information General Fund Expenses Total uses of funds in 2015 for the City's General Fund totals $38,166,000. The charts below show the total General Fund expenditure budget by operating department and expense category. 2015 Uses of Funds by Activity $38,166,000 Salary Contingency Community Planning & Police Engineering $13,235,300 $102,800 0.3% $3,994,900 Operating Transfers Out 34.7% 10.5% $233,000 0.6% Cost Reimbursements -$2,480,982 Parks & Recreation -6.5% $1,958,200 5.1% Fayetteville Public Library $1,696,200 Outside Agencies 4.4% $740,695 1.9% General Government $3,424,187 Finance &Internal Fire Services 9•0% $9,854,400 $5,407,300 25.8% 14.2% Operating Transfers Ou $233,000 0.6% Contingency/Savings $50,000 0.1% Mot $1,C Cost Reimbursem -$2,487,970 -6.3% 2015 Uses of Funds by Category $38,166,000 Personnel Services Agencies $18,000 $2,418,096 0.0% 6.3% Materials & Supplies $1,188,362 3.1% Services & Charges $3,147,410 8.2% :enance 24,285 .9% 22 Replaced with new information Personnel Services: Personnel Services represent the largest category (82.2%) of expense for the City's General Fund. Personnel Services include Salaries & Wages, Overtime, Insurance, Pension, and Worker's Compensation expenses. The Personnel Services category has averaged 4.18% growth per year from 2003 to 2013. A $102,800 contingency amount has been included in this budget for accrued benefit payouts and potential personnel service adjustments in 2015. N $35.00 0 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 14 Est 15 Bud Year 23 Replaced with new information Other Expenses: Other expenses represent 15.2% of the General Fund expenditures for 2015. 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 8.2% 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 2.9% of the total General Fund budget. The Motorpool Category represents 2.8% of the total General Fund budget. $7.0 $6.0 $5.0 $4.0 $3.0 $2.0 $1.0 $0.0 Other Expenses n na.inr—n- 02 03 04 05 06 07 08 09 10 11 12 13 14 Est 15 Bud Year 24 Replaced with new information 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. Major decreases in fund balance were incurred in 2014 primarily because of the purchase of Mount Kessler, the transfer of funds to the Parking Deck Project and the granting of wage increases. General Fund Ending Undesignated Fund Balance & % of Expense $14.0 $12.0 $10.0 $9.90 $9.86 $8.63 $8.76 $8.90 on $8.0 , 45.6% 43.4% $6.0 �I■4. $4.0 $2.0 $ $14.9215.21 $12.15 100.0% 90.0% 80.0% 70.0% v 50.0% y CL 40.0% a ■ F 30.0% 25.1% RF 20.0% 02 03 04 05 06 07 08 09 10 11 12 13 14 Est 15 Bud Year 10.0% 25 Replaced with new information Revenues: Property Taxes Sales Tax - County Sales Tax - City Alcoholic Beverage Taxes Franchise Fees Licenses & Permits Intergovernmental Charges for Services Fines & Forfeitures Investment Earnings Other Transfer from Shop Total Revenues Expenses: General Government Activity - Outside Agencies - Salary Contingency - Fayetteville Public Library - Cost Reimbursements Finance and Internal Services Activity Police Activity Fire Activity Community Planning & Engineering Parks and Recreation Activity Transfer to Water & Sewer Transfer to Sales Tax Capital Transfer to Parking Deck Project Transfer to Shop Transfer to Drug Grant Total Expenses Income / (Loss) Total Budget City of Fayetteville, Arkansas 2015 Operating Budget General Fund (1010) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 $ 1,595,311 $ 1,784,000 $ 1,784,000 $ 1,750,000 11,712,197 12,045,000 12,027,400 12,269,000 10,825,919 11,147,000 10,972,000 11,191,000 570,308 588,000 588,000 606,000 5,619,859 5,460,000 5,774,000 5,774,000 1,098,338 907,000 907,000 1,023,000 2,529,150 3,207,413 3,282,382 2,328,000 1,488,855 1,697,745 1,697,745 1,450,800 1,664,366 1,593,394 1,593,394 1,510,500 11,747 40,000 40,000 70,000 260,070 1,383,921 3,060,109 193,700 5,874 0 0 0 37,381,994 39,853,473 41,726,030 38,166,000 3,21 1,045 3,762,372 3,762,372 3,424,187 1,034,669 719,458 719,458 740,695 0 477,024 477,024 102,800 1,672,051 1,696,198 1,696,198 1,696,200 (2,304,002) (2,304,002) (2,304,002) (2,480,982) 4,672,347 5,138,037 5,138,037 5,407,300 12, 676,366 15,088,094 15,088,094 13,235,300 9,878,441 10,015,086 10,015,086 9,854,400 3,635,603 4,109,725 4,109,725 3,994,900 1,738,272 1,950,596 1,950,596 1,958,200 0 74,500 74,500 0 0 2,713,706 2,713,706 0 0 3,660,758 3,660,758 0 104,668 20,500 20,500 0 183,456 233,000 233,000 233,000 36,502,916 47,355,052 47,355,052 38,166,000 $ 879,078 $ (7,501,579) $ (5,629,022) $ 0 $ 36,502,916 $ 47,355,052 $ 47,355,052 $ 38,166,000 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 14,918,703 $ 15,208,497 $ 15,208,497 $ 9,579,475 Income / (Loss) 879,078 (7,501,579) (5,629,022) 0 Designated FB Change (Increase) (589,284) 0 0 0 Ending Undesignated Fund Balance $ 15,208,497 $ 7,706,918 $ 9,579,475 $ 9,579,475 26 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted General Government/Miscellaneous Activity: Mayor's Administration Program (0150): Personnel Services $ 204,253 $ 208,924 $ 208,924 $ 206,182 Materials and Supplies 4,176 15,650 15,650 5,450 Services and Charges 38,642 51,882 51,882 51,268 Maintenance 0 100 100 100 247,071 276,556 276,556 263,000 City Council Program (0160): Personnel Services 108,345 108,348 108,348 108,348 Materials and Supplies 460 625 625 675 Services and Charges 8,342 18,127 18,127 18,077 117,147 127,100 127,100 127,100 City Attorney Program (0210): Personnel Services 289,988 285,660 285,660 295,688 Materials and Supplies 2,254 3,400 3,400 3,400 Services and Charges 12,738 20,012 20,012 20,012 304,980 309,072 309,072 319,100 City Prosecutor Program (0310): Personnel Services 535,132 564,228 564,228 563,106 Materials and Supplies 10,933 10,104 10,104 9,304 Services and Charges 8,084 13,305 13,305 19,090 Maintenance 6,429 7,700 7,700 7,700 560,578 595,337 595,337 599,200 District Judge Program (0400): Personnel Services 140,870 146,083 146,083 152,681 Materials and Supplies 14 21,300 21,300 50 Services and Charges 23,038 9,499 9,499 11,469 Maintenance 11,821 12,261 12,261 11,900 175,743 189,143 189,143 176,100 Communications/Marketing Program (0550): Personnel Services 199,576 219,419 219,419 216,724 Materials and Supplies 2,951 4,154 4,154 4,034 Services and Charges 3,420 10,660 10,660 8,042 205,947 234,233 234,233 228,800 27 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted Government Channel Program (0600): Personnel Services 184,136 196,566 196,566 198,598 Materials and Supplies 7,266 5,730 5,730 7,650 Services and Charges 33,278 55,747 55,747 49,185 Motorpool Charges 0 1,035 1,035 1,242 Maintenance 6,140 3,300 3,300 3,625 230,820 262,378 262,378 260,300 Chief of Staff Program (0700): Personnel Services 63,486 67,615 67,615 65,752 Materials and Supplies 759 6,099 6,099 5,475 Services and Charges 37,270 14,817 14,817 10,868 Motorpool Charges 0 2,675 2,675 8,605 101,515 91,206 91,206 90,700 Internal Consulting Program (0750): Internal Audit Program (1360): Personnel Services 89,325 72,362 72,362 86,000 Materials and Supplies 294 879 879 600 Services and Charges 2,114 2,921 2,921 3,200 91,733 76,162 76,162 89,800 City Clerk/Treasurer Program (1510): Personnel Services 274,231 303,436 303,436 305,691 Materials and Supplies 7,873 12,500 12,500 12,750 Services and Charges 47,605 57,109 57,109 31,859 Maintenance 11,634 13,000 13,000 13,000 341,343 386,045 386,045 363,300 NQ Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted 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 316,486 332,998 332,998 335,553 5,124 7,413 7,413 7,732 1,032 4,190 4,190 6,515 322,642 344,601 344,601 349,800 19,777 21,674 21,674 22,042 0 494 494 350 459 1,080 1,080 1,108 20,236 23,248 23,248 23,500 145,271 217,795 217,795 229,547 2,623 3,600 3,600 3,600 790 1.650 1.650 1.650 148,684 223,148 223,148 234,900 Library Program (5240): Services and Charges 17,350 18,797 18,797 18,799 Transfers To Outside Entities 1,654,701 1,677,401 1,677,401 1,677,401 1,672,051 1,696,198 1,696,198 1,696,200 Miscellaneous Program (6600): Personnel Services 0 477,024 477,024 102,800 Materials and Supplies 8,155 9,123 9,123 12,513 Services and Charges 282,795 581,320 581,320 248,769 Cost allocation (2,304,002) (2,304,002) (2,304,002) (2,480,982) Maintenance 13,701 15,700 15,700 19,305 Transfers To Outside Entities 1,034,669 719,458 719,458 740,695 Capital 37,955 18,000 18,000 18,000 Operating Transfers Out 104,668 6,469,464 6,469,464 0 (822,059) 5,986,087 5,986,087 (1,338,900) Total General Government/Miscellaneous Activity: $ 3,718,431 $ 10,820,514 $ 10,820,514 $ 3,482,900 29 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted Finance & Internal Services Activity: Finance Director Program (1 100): Personnel Services $ 151,468 $ 156,473 $ 156,473 $ 158,144 Materials and Supplies 68 250 250 250 Services and Charges 3,229 3,906 3,906 3,906 154,765 160,629 160,629 162,300 Human Resources Program (1210): Personnel Services 342,888 355,949 355,949 354,354 Materials and Supplies 3,456 4,950 4,950 4,950 Services and Charges 2,931 7,546 7,546 7,546 Maintenance 0 150 150 150 349,275 368,595 368,595 367,000 Employee Benefits/Service Program (1220): Personnel Services 381,771 407,154 407,154 477,200 Materials and Supplies 3,341 50 50 50 Services and Charges 134,068 182,989 182,989 178,043 Maintenance 37,661 41,507 41,507 44,007 556,841 631,700 631,700 699,300 Accounting and Audit Program (1310): Personnel Services 696,026 736,958 736,958 740,186 Materials and Supplies 5,881 10,811 10,811 9,000 Services and Charges 23,155 26,794 26,794 27,814 Maintenance 491 1,000 1,000 1,000 725,553 775,563 775,563 778,000 Budget and Research Program (1330): Personnel Services 264,844 274,497 274,497 270,690 Materials and Supplies 2,709 5,255 5,255 5,156 Services and Charges 1,309 5,225 5,225 5,324 Maintenance 1,700 2,930 2,930 2,930 270,562 287,907 287,907 284,100 Utilities Management Program (1380): Personnel Services 151,834 156,992 156,992 160,878 Materials and Supplies 9,841 15,105 15,105 15,105 Services and Charges 259,823 243,528 243,528 305,028 Motorpool Charges 3,301 3,353 3,353 2,989 Maintenance 0 80 80 0 424,799 419,058 419,058 484,000 30 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted General Maintenance Program (1410): Personnel Services 364,167 416,924 416,924 435,418 Materials and Supplies 5,784 9,753 9,753 8,953 Services and Charges 14,556 22,022 22,022 21,744 Motorpool Charges 11,647 12,521 12,521 11,974 Maintenance 15,289 22,133 22,133 25,011 411,443 483,353 483,353 503,100 Janitorial Program (1420): Personnel Services 187,929 225,101 225,101 246,568 Materials and Supplies 16,674 10,349 10,349 10,549 Services and Charges 10,768 16,612 16,612 15,083 Maintenance 152 400 400 400 215,523 252,462 252,462 272,600 Purchasing Program (1610): Personnel Services 238,257 247,015 247,015 240,236 Materials and Supplies 1,624 780 780 521 Services and Charges 18,829 21,084 21,084 21,343 Maintenance 150 0 0 0 258,860 268,879 268,879 262,100 Information Technology Program (1710): Personnel Services 839,830 913,070 913,070 983,125 Materials and Supplies 19,086 16,439 16,439 23,175 Services and Charges 44,682 134,508 134,508 130,229 Motorpool Charges 2,714 3,659 3,659 4,088 Maintenance 398,414 422,215 422,215 454,183 1,304,726 1,489,891 1,489,891 1,594,800 Total Finance & Internal Services Activity: $ 4,247,548 $ 4,718,979 $ 4,718,979 $ 4,923,300 31 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated On19 Of) 1A On1A 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 Out 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 Capital Total Police Activity: Budgeted 0nic $ 1,207,579 $ 1,263,892 $ 1,263,892 $ 1,254,254 8,139 9,190 9,190 8,990 51,143 64,669 64,669 65,746 8,515 9,475 9,475 9,836 27,890 30,807 30,807 34,574 1,303,266 1,378,033 1,378,033 1,373,400 2,190,030 2,312,290 2,312,290 2,299,888 65,305 77,525 77,525 73,578 433,449 528,680 528,680 526,861 35,618 23,281 23,281 28,023 167,441 186,121 186,121 192,450 183,456 233,000 233,000 233,000 3,075,299 3,360,897 3,360,897 3,353,800 169,697 317,103 317,103 0 62,825 131,445 131,445 0 72,931 199,824 199,824 0 23,579 193,372 193,372 0 978 5,291 5,291 0 54,406 47,957 47,957 0 (2,733) 395,632 395,632 0 381,683 1,822,285 1,822,285 0 7,069,254 7,638,199 7,638,199 7,596,429 327,223 352,415 352,415 343,503 159,840 225,680 225,680 211,058 521,067 501,398 501,398 547,146 22,152 19,708 19,708 42,364 0 21,879 21,879 0 8,099,536 8,759,279 8,759,279 8,740,500 $ 12,859,784 $ 15,320,494 $ 15,320,494 $ 13,467,700 32 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted Fire Activity: Fire Prevention Program (3010): Personnel Services Materials and Supplies Services and Charges Motorpool Charges Maintenance Fire Operations Program (3020): Personnel Services Materials and Supplies Services and Charges Motorpool Charges Maintenance Capital Contingency/Savings Fire -Hazardous Materials Program (3040): Materials and Supplies Services and Charges Motorpool Charges Maintenance Fire Training Program (3030): Personnel Services Materials and Supplies Services and Charges Motorpool Charges Total Fire Activity: $ 474,294 $ 419,024 $ 419,024 $ 422,971 29,671 30,952 30,952 37,087 8,936 14,125 14,125 13,675 41,546 54,535 54,535 47,467 588 250 250 0 555,035 518,886 518,886 521,200 8,250,332 8,128,429 8,128,429 8,105,046 156,216 157,956 157,956 176,060 355,899 606,611 606,611 400,874 141,528 165,751 165,751 195,538 95,318 104,185 104,185 118,982 0 149 149 0 0 6,275 6,275 50,000 8,999,293 9,169,356 9,169,356 9,046,500 52,085 63,050 63,050 13,100 1,341 17,500 17,500 8,039 3,787 12,151 12,151 13,061 0 1,500 1,500 1,500 57,213 94,201 94,201 35,700 220,951 180,520 180,520 190,867 8,326 10,134 10,134 10,134 23,664 26,775 26,775 28,775 13,997 15,814 15,814 21,824 266,938 233,243 233,243 251,600 $ 9,878,479 $ 10,015,686 $ 10,015,686 $ 9,855,000 33 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted Community Planning & Engineering Activity: Animal-Patrol/Emergency Program (2710): Personnel Services $ 291,319 $ 297,392 $ 297,392 $ 293,173 Materials and Supplies 20,968 20,030 20,030 18,030 Services and Charges 9,825 11,437 11,437 10,568 Motorpool Charges 24,227 34,103 34,103 39,169 Maintenance 1,479 1,368 1,368 1,460 347,818 364,330 364,330 362,400 Animal Shelter Program (2720): Personnel Services 272,754 291,927 291,927 297,957 Materials and Supplies 24,789 26,112 26,112 26,112 Services and Charges 44,161 54,198 54,198 53,375 Maintenance 10,040 7,156 7,156 11,156 351,744 379,393 379,393 388,600 Veterinarian and Clinic Program (2730): Personnel Services Materials and Supplies Services and Charges Maintenance Animal Services Projects Program (2740): Materials and Supplies Services and Charges Maintenance Planning Development Man Program (6200): Personnel Services Materials and Supplies Services and Charges 127,435 131,710 131,710 125,984 53,571 65,837 65,837 65,837 14,694 3,276 3,276 3,329 560 450 450 450 196,260 201,273 201,273 195,600 35,016 2,144 2,144 0 8,505 4,561 4,561 0 4,819 43,336 43,336 0 55,194 50,167 50,167 0 156,658 222,443 222,443 226,434 134 550 550 550 157,451 224,309 224,309 228,300 34 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted Engineering Design Servic Program (6210): Personnel Services 138,026 185,995 185,995 181,417 Materials and Supplies 8,270 8,937 8,937 17,352 Services and Charges 2,220 1,925 1,925 2,085 Motorpool Charges 4,691 4,915 4,915 4,566 Maintenance 82 600 600 80 153,289 202,372 202,372 205,500 Engr Oper & Admin Program (6220): Personnel Services 521,578 556,040 556,040 478,711 Materials and Supplies 4,491 5,753 5,753 5,301 Services and Charges 15,973 24,431 24,431 24,431 Motorpool Charges 3,424 3,740 3,740 3,407 Maintenance 0 1,150 1,150 150 545,466 591,114 591,114 512,000 Engr Right of Way Program (6230): Personnel Services 81,245 84,298 84,298 82,200 Materials and Supplies 478 470 470 970 Services and Charges 20 830 830 830 Maintenance 0 500 500 0 81,743 86,098 86,098 84,000 Engr Public Construction Program (6240): Personnel Services 224,456 299,854 299,854 291,032 Materials and Supplies 9,128 13,039 13,039 12,325 Services and Charges 1,757 2,810 2,810 3,085 Motorpool Charges 17,150 19,839 19,839 21,058 Maintenance 0 500 500 0 252,491 336,042 336,042 327,500 Current Planning Program (6300): Personnel Services 349,415 369,720 369,720 385,679 Materials and Supplies 11,646 16,105 16,105 17,665 Services and Charges 11,861 33,686 33,686 24,535 Motorpool Charges 5,910 7,261 7,261 6,071 Maintenance 0 2,350 2,350 350 Capital (81) 0 0 0 378,751 429,122 429,122 434,300 Planning Commission Program (6305): Personnel Services 32,698 43,605 43,605 43,652 Services and Charges 0 648 648 648 32,698 44,253 44,253 44,300 35 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted Long Range Planning Program (6310): Personnel Services 202,967 218,197 218,197 211,758 Materials and Supplies 2,549 1,130 1,130 2,300 Services and Charges 14,588 16,647 16,647 23,342 Maintenance 0 9,830 9,830 9,500 220,104 245,804 245,804 246,900 Building Safety Program (6400): Personnel Services 420,268 469,328 469,328 469,287 Materials and Supplies 12,120 17,331 17,331 18,286 Services and Charges 13,952 19,230 19,230 20,275 Motorpool Charges 19,157 18,814 18,814 20,737 Maintenance 7,878 10,115 10,115 8,115 473,375 534,818 534,818 536,700 Community Code Enforcemen Program (6420): Personnel Services 330,526 362,282 362,282 374,242 Materials and Supplies 8,033 10,774 10,774 10,774 Services and Charges 36,462 33,823 33,823 31,523 Motorpool Charges 14,198 13,751 13,751 12,261 389,219 420,630 420,630 428,800 Total Community Planning & Engineering Activity: $ 3,635,603 $ 4,109,725 $ 4,109,725 $ 3,994,900 36 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) General Fund (1010) Actual Budgeted Estimated Budgeted Parks & Recreation Activity: Swimming Pool Program (5210): Personnel Services Materials and Supplies Services and Charges Motorpool Charges Maintenance Parks Admin/Rec Programs Program (5220): $ 76,431 $ 98,237 $ 11,310 14,845 28,534 24,557 968 1,178 126,919 144,301 98,237 $ 103,600 14,845 14,136 24,557 19,130 1,178 750 5,484 4,284 144,301 141,900 Personnel Services 447,733 476,828 476,828 486,445 Materials and Supplies 79,299 82,589 82,589 86,956 Services and Charges 116,218 124,068 124,068 115,599 Motorpool Charges 5,746 6,836 6,836 9,700 648,996 690,321 690,321 698,700 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 6,877 7,497 7,497 8,327 1,726 2,480 2,480 2,311 67,050 70,557 70,557 72,400 342 453 453 282 831 1,030 1,030 1,180 76,826 82,017 82,017 84,500 324,002 350,067 350,067 379,997 87,481 98,566 98,566 70,448 151,936 213,730 213,730 242,650 61,687 79,301 79,301 77,862 (6,318) (6,988) (6,988) (6,988) 98,031 91,601 91,601 110,331 716,819 826,277 826,277 874,300 117,947 125,472 125,472 121,362 5,318 6,618 6,618 5,265 41,771 45,511 45,511 27,290 1,731 1,294 1,294 938 1,945 28,785 28,785 3,945 168,712 207,680 207,680 158,800 $ 1,738,272 $ 1,950,596 $ 1,950,596 $ 1,958,200 $ 36,502,916 $ 47,355,052 $ 47,355,052 $ 38,166,000 37 Replaced with new information Paae Left Blank Intentional Replaced with new information 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 2015 are based on the per capita rate of $65.41 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 2015. $750,000 of this amount is being allocated to sidewalk construction. The City also receives 80% of the road millage levied by the Quorum Court on real and personal property located within the City. The current 2015 county levy is 1.1 mil, with a maximum of 3.0 mil. Fund $1,5 1! Other $34,201 0.5 % Sources of Funds for 2015 $ 7,571,000 State Turnback ss.464.000 $133,500 1.8% tate Turnback - Half Cent $1,349,000 17.8% County Road Turnback $1,072,000 14.2% 39 Replaced with new information Street Fund Revenue History $7.00 ■ State Turnback - Half Cent $6.00 ❑ County Road Turnback ❑ State Turnback $5.00 $4.00 $1.10 $1.08 $1.17 P$112 $o.s6 $1.os S1.os $o.s2 $a97 $3.00 $0.64 $0.69 $0.74 $2.00 $3.18 $3.39 $3.46 3.46 3.46 $2.76 $2.80 $2.82 $2.98 $3.08 $3.19 $3.35 $3.31 $1.00 $0.00 03 04 05 06 07 08 09 10 11 12 13 14Est 15 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. There is $750,000 budgeted in sidewalk improvements in the street capital projects. Uses of Funds for 2015 $ 7,571,000 Traffic Engineering & Sidewalk Maintenance Planning $312,648 Drainage Maintenance $592,399 4.1% $568,053 7.5% Street Maintenance $1,680,707 22.2% Right -of -Way Maintenance $439,193 5.8% Street Capital Projects $1,650,000 21.8% Outside Agencies $513,759 6.8% _Operations & Administration $1,814,241 24.0% 40 Revenues: Intergovernmental (Grants) State Turnback State Turnback - Half Cent County Road Turnback Charges for Services Investment Earnings Other Total Revenues Expenses: Operations & Administration Right -of -Way Maintenance Street Maintenance Drainage Maintenance Traffic Engineering & Planning Trail Construction Sidewalk Maintenance Street Capital Projects Outside Agencies Transfer to Shop Total Expenses Income / (Loss) Total Budget Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget Street Fund (2100) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 $ 7,500 $ 34,500 $ 34,500 $ 0 3,31 1,577 3,316,000 3,464,000 3,464,000 603,263 1,310,000 1,349,000 1,349,000 1,079,980 1,120,000 1,120,000 1,072,000 250,961 108,000 133,500 133,500 160 11,000 22,100 18,300 48,962 57,000 34,670 34,200 5,302,403 5,956,500 6,157,770 6,071,000 1,440,897 1,612,332 1,612,332 1,814,241 247,643 310,415 310,415 439,193 1,356,372 1,460,103 1,460,103 1,680,707 562,064 669,744 669,744 568,053 589,946 630,516 630,516 592,399 20 8,054 8,054 0 285,260 380,781 380,781 312,648 0 1,042,000 1,042,000 1,650,000 0 458,694 458,694 513,759 0 12,000 12,000 0 4,482,202 6,584,639 6,584,639 7,571,000 $ 820,201 $ (628,139) $ (426,869) $ (1,500,000) $ 4,482,202 $ 6,584,639 $ 6,584,639 $ 7,571,000 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 2,777,636 $ 3,597,837 $ 3,597,837 $ 3,170,968 Income / (Loss) 820,201 (628,139) (426,869) (1,500,000) Ending Undesignated Fund Balance $ 3,597,837 $ 2,969,698 $ 3,170,968 $ 1,670,968 41 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Street Fund (2100) Actual Budgeted Estimated Budgeted Transportation Services Activity: Operations & Administration Program (4100): Personnel Services $ 546,100 $ 681,368 $ 681,368 $ 779,284 Materials and Supplies 39,297 38,160 38,160 39,488 Services and Charges 742,483 742,898 742,898 906,293 Motorpool Charges 6,922 10,845 10,845 13,868 Cost allocation 39,835 39,835 39,835 42,828 Maintenance 66,260 99,226 99,226 32,480 Transfers To Outside Entities 0 458,694 458,694 513,759 1,440,897 2,071,026 2,071,026 2,328,000 Right -of -Way Maintenance Program (41 10): Personnel Services 155,004 194,480 194,480 286,632 Materials and Supplies 20,540 25,616 25,616 41,277 Services and Charges 4 36 36 1,500 Motorpool Charges 71,066 88,383 88,383 107,884 Maintenance 1,029 1,900 1,900 1,900 247,643 310,415 310,415 439,193 Street Maintenance Program (4120): Personnel Services 795,114 780,778 780,778 752,523 Materials and Supplies 284,967 355,1 1 1 355,111 343,510 Services and Charges 21,612 5,339 5,339 1,500 Motorpool Charges 863,645 938,692 938,692 1,104,429 Cost allocation (625,742) (656,281) (656,281) (535,219) Maintenance 16,776 36,464 36,464 13,964 Operating Transfers Out 0 12,000 12,000 0 1,356,372 1,472,103 1,472,103 1,680,707 Drainage Maintenance Program (4130): Personnel Services 316,052 432,292 432,292 324,072 Materials and Supplies 102,083 92,578 92,578 91,230 Services and Charges 12,828 4,750 4,750 6,750 Motorpool Charges 130,643 137,250 137,250 144,127 Maintenance 458 2,874 2,874 1,874 562,064 669,744 669,744 568,053 42 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Street Fund (2100) Actual Budgeted Estimated nnI7 nnI A nnI A Traffic Engineering & Planning Program (5315): Personnel Services Materials and Supplies Services and Charges Motorpool Charges Maintenance Street Capital Projects Program (5500): Services and Charges Maintenance Capital Trail Construction Program (5520): Personnel Services Materials and Supplies Motorpool Charges Cost allocation Sidewalks Program (5530): Personnel Services Materials and Supplies Services and Charges Motorpool Charges Cost allocation Maintenance Capital Total Transportation Services Activity: Total Fund Budgeted nn, L 376,249 396,024 396,024 326,638 112,809 117,271 117,271 119,894 2,659 6,712 6,712 2,000 50,462 52,909 52,909 56,567 47,767 57,600 57,600 87,300 589,946 630,516 630,516 592,399 0 25,440 25,440 0 0 308,000 308,000 0 0 708,560 708,560 1,650,000 0 1,042,000 1,042,000 1,650,000 0 8,054 8,054 0 53,431 41,059 41,059 54,810 159,272 185,103 185,103 186,608 (212,683) (226,162) (226,162) (241,418) 20 8,054 8,054 0 177,162 252,452 252,452 200,120 30,195 35,096 35,096 32,762 2,210 317 317 0 84,300 106,903 106,903 94,453 (17,687) (16,687) (16,687) (16,687) 2,626 2,700 2,700 2,000 6,454 0 0 0 285,260 380,781 380,781 312,648 $ 4,482,202 $ 6,584,639 $ 6,584,639 $ 7,571,000 43 Replaced with new information Paae Left Blank Intentional 44 Replaced with new information 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 $97,424. For 2015, this fund is expected to have an increase in fund balance of $6,000. 45 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget Parking Fund (2130) Actual Budgeted gn152 7n1 d Revenues: Downtown District Parking Revenue Entertainment District Parking Revenue Investment Earnings Other Total Revenues Expenses: Downtown District Parking Entertainment District Parking Entertainment District Parking Facility Transfer to Walton Arts Center Principal Payment Interest Expense Parking Lot Improvements Transfer to Parking Deck Bond Transfer to Parking Deck Project Total Expenses Income / (Loss) Total Budget Estimated Budgeted 2014 2015 $ 479,601 $ 518,300 $ 526,770 $ 531,850 1,022,974 1,026,400 1,044,960 1,029,460 258 2,700 3,820 3,600 5,886 600 2,790 1,090 1,508,719 1,548,000 1,578,340 1,566,000 433,498 539,638 539,638 546,880 193,665 247,628 247,628 264,463 0 120,000 120,000 30,500 295,222 250,000 250,000 250,000 140,879 143,723 143,723 97,424 6,354 3,511 3,511 733 (55) 113,055 113,055 70,000 316,337 300,000 300,000 300,000 400,000 234,558 234,558 0 1,785,900 1,952,1 13 1,952,113 1,560,000 $ (277,181) $ (404,1 13) $ (373,773) $ 6,000 1,952,113 $ 1,560,000 $ 1,785,900 $ 1,952,1 13 $ FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 407,304 $ 271,002 $ 271,002 $ 40,952 Income / (Loss) (277,181) (404,1 13) (373,773) 6,000 Reduction of Interfund Loan Libility 140,879 143,723 143,723 97,424 Ending Undesignated Fund Balance $ 271,002 $ 10,612 $ 40,952 $ 144,376 *The negative Fund Balance is due to the interfund loan from the Replacement and Disaster Recovery Fund. 46 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Parking Fund (2130) Actual Budgeted Estimated Budgeted On19 Of) 1A On1A 7n1C Transportation Services Activity: Off -Street Parking Program (9130): Personnel Services $ 236,805 $ 257,089 $ 257,089 $ 256,444 Materials and Supplies 31,438 37,005 37,005 48,005 Services and Charges 65,122 90,030 90,030 78,919 Motorpool Charges 1,806 3,513 3,513 3,398 Maintenance 44,266 52,001 52,001 55,750 Transfers To Outside Entities 54,061 100,000 100,000 96,000 Capital (55) 61,055 61,055 70,000 433,443 600,693 600,693 616,880 Entertainment District Parking Program (9131): Personnel Services 89,763 147,982 147,982 147,296 Materials and Supplies 10,294 11,138 11,138 9,838 Services and Charges 62,643 60,100 60,100 76,240 Motorpool Charges 5,862 6,068 6,068 6,740 Maintenance 25,103 22,340 22,340 24,349 Debt Service 147,233 147,234 147,234 98,157 Transfers To Outside Entities 295,222 250,000 250,000 250,000 Capital 0 52,000 52,000 0 Operating Transfers 716,337 534,558 534,558 300,000 1,352,457 1,231,420 1,231,420 912,620 Entertainment District Parking Facility Program (9132): Services and Charges 0 120,000 120,000 30,500 0 120,000 120,000 30,500 Total Transportation Services Activity: $ 1,785,900 $ 1,952,1 13 $ 1,952,1 13 $ 1,560,000 Total Fund $ 1,952,113 $ 1,560,000 1,785,900 $ 1,952,1 13 $ 47 Replaced with new information Paae Left Blank Intentional Replaced with new information 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 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget Community Development Block Grant Fund (2180) Actual Budgeted Estimated 7n11z 7nlA 7n1A Revenues: Budgeted 2015 Community Development Grant Funding $ 530,034 $ 1,247,751 $ 1,247,751 $ 559,000 Other 7,001 7,475 7,475 0 CDBG Program Income 7,749 1,451 1,451 0 Total Revenues 544,784 1,256,677 1,256,677 559,000 Expenses: Administration & Planning 78,529 184,864 184,864 75,379 Housing Services 319,743 779,055 779,055 290,187 Redevelopment 65,177 122,860 122,860 51,934 Public Service 66,835 77,355 77,355 61,500 Public Facilities & Improvements 10,463 92,928 92,928 80,000 Total Expenses 540,747 1,257,062 1,257,062 559,000 Income / (Loss) $ 4,037 $ (385) $ (385) $ 0 Total Budget $ 1,257,062 540,747 $ $ 1,257,062 $ 559,000 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 1,371 $ 5,408 $ 5,408 $ 5,023 Income / (Loss) 4,037 (385) (385) 0 Ending Undesignated Fund Balance $ 5,408 $ 5,023 $ 5,023 $ 5,023 50 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Community Development Block Grant Fund (2180) Actual Budgeted Estimated Budgeted Community Planning & Engineering Activity: Comm Devel Admin/Planning Program (4930): Personnel Services $ 71,600 $ 60,534 $ 60,534 $ 63,309 Materials and Supplies (1,060) 4,491 4,491 3,491 Other Services & Charges 7,989 119,839 119,839 8,579 78,529 184,864 184,864 75,379 Housing Services Program (4940): Personnel Services 58,763 77,569 77,569 74,799 Materials and Supplies 4,713 11,128 11,128 3,428 Other Services & Charges 253,082 687,419 687,419 209,828 Motorpool Charges 3,185 2,939 2,939 2,132 319,743 779,055 779,055 290,187 Redevelopment Program (4945): Personnel Services 35,566 42,805 42,805 44,527 Materials and Supplies 4,431 10,820 10,820 1,820 Other Services & Charges 22,234 64,992 64,992 702 Motorpool Charges 2,946 4,243 4,243 4,885 65,177 122,860 122,860 51,934 Public Services Program (4970): Other Services & Charges 66,835 77,355 77,355 61,500 66,835 77,355 77,355 61,500 Public Facilities/Improve Program (4990): Other Services & Charges 10,463 92,928 92,928 80,000 10,463 92,928 92,928 80,000 Total Community Planning & Engineering Activity: $ 540,747 $ 1,257,062 $ 1,257,062 $ 559,000 Total Fund $ 1,257,062 $ 559,000 540,747 $ 1,257,062 $ 51 Replaced with new information Paae Left Blank Intentional 52 Replaced with new information 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 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget Special State Grants Fund (2230) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 Revenues: Intergovernmental (Grants) $ 0 $ 100,000 $ 100,000 $ 0 Total Revenues 0 100,000 100,000 0 Expenses: NEA School Street Grant 0 100,000 100,000 0 Total Expenses 0 100,000 100,000 0 Income / (Loss) $ 0 $ 0 $ 0 $ 0 Total Budget $ 0 $ 100,000 $ 100,000 $ 0 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 0 $ 0 $ 0 $ 0 Income / (Loss) 0 0 0 0 Ending Undesignated Fund Balance $ 0 $ 0 $ 0 $ 0 54 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Special State Grants Fund (2230) Actual Budgeted Estimated Budgeted Citywide Activity: NEA School Street Grant Program (8002): Services and Charges $ 0 $ 100,000 $ 100,000 $ 0 0 100,000 100,000 0 Total Citywide Activity: $ 0 $ 100,000 $ 100,000 $ 0 Total Fund $ 100,000 $ 0 0 $ 100,000 $ 55 Replaced with new information Paae Left Blank Intentional 56 Replaced with new information 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 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget Energy Block Grant Fund (2240) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 Revenues: Energy Block Grant Funding $ 6,560 $ 0 $ 0 $ 0 Investment Earnings 1,886 0 1,600 1,400 Other 20,577 0 20,500 20,600 Total Revenues 29,023 0 22,100 22,000 Expenses: Energy Block Grant 6,560 0 0 0 Total Expenses 6,560 0 0 0 Income / (Loss) $ 22,463 $ 0 $ 22,100 $ 22,000 Total Budget $ 6,560 $ 0 0 $ 0 $ FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 17,657 $ 40,120 $ 40,120 $ 62,220 Income / (Loss) 22,463 0 22,100 22,000 Ending Undesignated Fund Balance $ 40,120 $ 40,120 $ 62,220 $ 84,220 58 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Energy Block Grant Fund (2240) A�+i -I Ir4-+-4 Citywide Activity: Energy Block Grant Program (9240): Materials and Supplies $ 6,560 $ 6,560 Total Citywide Activity: $ 6,560 $ Total Fund $ 6,560 $ 0 $ 0 $ 0 0 0 0 0 $ 0 $ 0 59 Replaced with new information Paae Left Blank Intentional Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget Parks Development Fund (2250) Actual Budgeted gn152 7n1 d 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 $ 2,624,137 $ 2,693,000 $ 9,800 0 6,975 0 110,812 485,794 (371) 23,000 8,590 25,250 Estimated Budgeted 2014 2015 2,696,500 $ 2,749,000 0 0 0 66,000 485,794 163,000 40,300 24,000 25,320 21,000 1,714,929 1,957,325 1,957,325 2,056,000 234,698 6,215,438 6,215,438 54,000 110,812 485,794 485,794 163,000 2,060,439 8,658,557 8,658,557 2,273,000 $ 699,504 $ (5,431,513) $ (5,410,643) $ 750,000 8,658,557 $ 2,273,000 $ 2,060,439 $ 8,658,557 $ FUND BALANCE ANALYSIS Beginning Designated Fund Balance $ 5,425,319 $ 6,124,823 $ 6,124,823 $ 714,180 Income / (Loss) 699,504 (5,431,513) (5,410,643) 750,000 Ending Designated Fund Balance $ 6,124,823 $ 693,310 $ 714,180 $ 1,464,180 Replaced with new information 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 $2.3 million in planned expenditures for 2015 includes $217,000 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 HMR tax revenues are expected to grow approximately 2% in 2015 N $3.00 c 0 $2.50 $2.00 $1.00 $0.00 Parks Development Fund Hotel -Motel -Restaurant (HMR) Tax Revenue 03 04 05 06 07 08 09 10 11 12 13 14Est 15 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. 62 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Parks Development Fund (2250) Actual Budgeted Estimated Budgeted On19 Of) 1A On1A 7n1C Parks & Recreation Activity: Parks Development Program (9250): Personnel Services $ 1,282,005 $ 1,447,500 $ 1,447,500 $ 1,527,983 Materials and Supplies 58,493 64,290 64,290 70,553 Services and Charges 66,921 74,377 74,377 77,634 Motorpool Charges 199,844 244,885 244,885 245,282 Cost allocation 87,948 87,948 87,948 94,548 Maintenance 19,718 20,000 20,000 20,000 Contingency/Savings 0 18,325 18,325 20,000 1,714,929 1,957,325 1,957,325 2,056,000 Parks Development Capital Program (9255): Materials and Supplies 7,408 13,597 13,597 0 Services and Charges 148,247 1,767,230 1,767,230 0 Maintenance 27,108 34,622 34,622 0 Capital 51,935 4,399,989 4,399,989 54,000 234,698 6,215,438 6,215,438 54,000 Parks Development Capital Greenspace Program (9256): Materials and Supplies 0 21,598 21,598 0 Services and Charges 100,944 446,379 446,379 0 Maintenance 2,143 150 150 0 Capital 7,725 17,667 17,667 163,000 110,812 485,794 485,794 163,000 Total Parks & Recreation Activity: $ 2,060,439 $ 8,658,557 $ 8,658,557 $ 2,273,000 Total Fund $ 2,060,439 $ 8,658,557 $ 8,658,557 $ 2,273,000 63 Replaced with new information Paae Left Blank Intentional Replaced with new information 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 fees are expected to decline in 2015 as new construction is expected to falloff compared to 2013 and 2014 levels. $2.00 $1.50 $1.00 $0.50 $0.00 Impact Fee Collections 04 05 06 07 08 09 10 11 12 13 14Est 15 Bud Year ■ Water ■ Wastewater ■ Police ■ Fire 65 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget Impact Fee Fund (2300) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 Revenues: Water Impact Fee $ 654,151 $ 534,000 $ 555,100 $ 492,800 Wastewater Impact Fee 396,008 376,000 357,600 382,000 Police Impact Fee 128,710 100,500 143,400 86,800 Fire Impact Fee 112,167 80,500 125,200 77,000 Investment Earnings 2,361 22,000 39,500 31,400 Other 358 0 0 0 Total Revenues 1,293,755 1,1 13,000 1,220,800 1,070,000 Expenses: Water Improvements 0 0 0 0 Wastewater Improvements 0 287,000 287,000 0 Police Improvements 16,376 189,709 189,709 90,000 Fire Improvements 2,669 202,838 202,838 80,000 Transfer to Water & Sewer 526,588 3,598,287 3,598,287 900,000 Total Expenses 545,633 4,277,834 4,277,834 1,070,000 Income / (Loss) $ 748,122 $ (3,164,834) $ (3,057,034) $ 0 Total Budget $ $ 545,633 4,277,834 $ 4,277,834 $ 1,070,000 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 5,633,673 $ 6,381,795 $ 6,381,795 $ 3,324,761 Income / (Loss) 748,122 (3,164,834) (3,057,034) 0 Ending Undesignated Fund Balance $ 6,381,795 $ 3,216,961 $ 3,324,761 $ 3,324,761 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Impact Fee Fund (2300) Actual Budgeted Estimated Budgeted Citywide Activity: Impact Fee Expense Program (9300): Materials and Supplies Capital Operating Transfers Total Citywide Activity: Total Fund $ 19,045 $ 813 $ 813 $ 0 0 678,734 678,734 170,000 526,588 3,598,287 3,598,287 900,000 545,633 4,277,834 4,277,834 1,070,000 67 Replaced with new information Paae Left Blank Intentional Replaced with new information 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. D 7 $800 $700 $600 $400 $300 $200 $100 $0 Drug Law Enforcement Fund Revenue Sources 03 04 05 06 07 08 09 10 11 12 13 14Est 15 Bud Year •e Revenues: Drug Enforcement Grant Charges for Services Fines & Forfeitures Other Transfer from General Total Revenues Expenses: Drug Enforcement Total Expenses Income / (Loss) Total Budget Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget Drug Law Enforcement Fund (2930) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 $ 367,990 $ 466,922 $ 466,922 $ 331,200 0 2,000 2,000 2,000 26,466 8,800 10,600 8,800 201 0 0 0 183,456 233,000 233,000 233,000 578,113 710,722 712,522 575,000 530,783 731,321 731,321 575,000 530,783 731,321 731,321 575,000 $ 47,330 $ (20,599) $ (18,799) $ 0 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 251,074 $ 298,404 $ 298,404 $ 279,605 Income / (Loss) 47,330 (20,599) (18,799) 0 Ending Undesignated Fund Balance $ 298,404 $ 277,805 $ 279,605 $ 279,605 70 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Drug Law Enforcement Fund (2930) Actual Budgeted Estimated Budgeted Police Activity: Drug Enforcement Program (2960): Personnel Services Services and Charges Capital Total Police Activity: Total Fund $ 291,725 $ 408,645 $ 408,645 $ 332,141 204,394 289,076 289,076 242,859 71 Replaced with new information Paae Left Blank Intentional 72 Replaced with new information 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: Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget TIF Bond Fund (3370) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 $ 129,250 $ 123,000 $ 120,168 $ 141,000 6 0 0 0 Principal Payment 55,000 67,682 65,000 75,000 Interest Expense 35,498 49,018 49,018 59,700 Professional Services 171 2,300 2,300 2,300 Paying Agent Fees 3,850 4,000 3,850 4,000 Total Expenses 94,519 123,000 120,168 141,000 Income / (Loss) $ 34,737 $ 0 $ 0 $ 0 Total Budget $ 94,519 $ 123,000 $ 120,168 $ 141,000 FUND BALANCE ANALYSIS Beginning Designated Fund Balance $ 99,691 $ 134,428 $ 134,428 $ 134,428 Income / (Loss) 34,737 0 0 0 Ending Designated Fund Balance $ 134,428 $ 134,428 $ 134,428 $ 134,428 74 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) TIF Bond Fund (3370) Actual Budgeted Estimated Budgeted Citywide Activity: TIF Bonds Expense Program (9370): Services and Charges $ 171 $ 2,300 $ 2,300 $ 2,300 Debt Service 94,348 120,700 117,868 138,700 94,519 123,000 120,168 141,000 Total Citywide Activity: $ 123,000 $ $ 141,000 94,519 $ 120,168 Total Fund $ 120,168 $ 141,000 94,519 $ 123,000 $ 75 Replaced with new information Paae Left Blank Intentional 76 Replaced with new information 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 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget Parking Deck Bond Fund (3380) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 Revenues: Interest Income $ 29 $ 0 $ 30 $ 0 Transfer from Off -Street Parking 316,337 300,000 299,100 300,000 Total Revenues 316,366 300,000 299,130 300,000 Expenses: Principal Payment 60,000 120,000 120,000 120,000 Interest Expense 169,953 180,000 180,000 180,000 Total Expenses 229,953 300,000 300,000 300,000 Income / (Loss) $ 86,413 $ 0 $ (870) $ 0 Total Budget $ 229,953 $ 300,000 $ 300,000 $ 300,000 FUND BALANCE ANALYSIS Beginning Designated Fund Balance $ 190,731 $ 277,144 $ 277,144 $ 276,274 Income / (Loss) 86,413 0 (870) 0 Ending Designated Fund Balance $ 277,144 $ 277,144 $ 276,274 $ 276,274 78 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Parking Deck Bond Fund (3380) Actual Budgeted Estimated Budgeted Transportation Services Activity: Parking Deck Bond Expense Program (9380): Debt Service $ 229,953 $ 300,000 $ 300,000 $ 300,000 229,953 300,000 300,000 300,000 Total Fund $ 229,953 $ 300,000 $ 300,000 $ 300,000 79 Replaced with new information Paae Left Blank Intentional :1 Replaced with new information 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 14 Est 15 Bud Year Revenues: Sales Tax - City Investment Earnings Proceeds from Bond Sales Total Revenues Expenses: Principal Payment Interest Expense Professional Services Bond Issuance Cost Paying Agent Fees Total Expenses Income / (Loss) Total Budget Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget Sales Tax Bond Fund (3440) Actual Budgeted Estimated Budgeted 2014 2015 $ 18,055,491 $ 18,592,000 $ 18,260,700 $ 18,626,000 705 0 301 0 81,000 0 0 0 18,137,196 18,592,000 18,261,001 18,626,000 10,998,256 15, 223, 651 15, 223, 651 14,954,283 3,609,224 3,354,449 3,354,449 3,660,317 8,486 700 700 1,400 78,018 0 0 0 5,750 13,200 13,200 10,000 14, 699, 734 18,592,000 18,592,000 18, 626,000 $ 3,437,462 $ 0 $ (330,999) $ 0 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 4,044,190 $ 7,481,652 $ 7,481,652 $ 7,150,653 Income / (Loss) 3,437,462 0 (330,999) 0 Ending Undesignated Fund Balance $ 7,481,652 $ 7,481,652 $ 7,150,653 $ 7,150,653 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Sales Tax Bond Fund (3440) Actual Budgeted Estimated Budgeted nnI7 nnI A nnI A nn, L Citywide Activity: Sewer Bonds - Expense Program (9440): Services and Charges $ 8,486 $ 700 $ 700 $ 1,400 Debt Service 14,691,248 18,591,300 18,591,300 18,624,600 14, 699, 734 18,592,000 18,592,000 18, 626,000 Total Citywide Activity: $ 14,699,734 $ 18,592,000 $ 18,592,000 $ 18,626,000 Total Fund $ 14,699,734 $ 18,592,000 $ 18,592,000 $ 18,626,000 Replaced with new information Paae Left Blank Intentional 0 Replaced with new information Replacement & Disaster Recovery Fund (4270) The Replacement & Disaster Recovery Fund accounts for general government monies accumulated and used for the purchase of certain vehicles and equipment (primarily copiers). 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. N $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 14Est 15 Bud Year Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget Replacement & Disaster Recovery Fund (4270) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 Revenues: Intergovernmental (Grants) Federal Grants - Capital Replacement Copier Revenue Investment Earnings Other Total Revenues Expenses: Audit Expense Replacement & Disaster Recovery (Other) FEMA Disaster Projects Fixed Assets Vehicles & Equipment Total Expenses Income / (Loss) Total Budget $ 127,127 $ 160,608 $ 178,993 $ 0 25,470 0 0 0 36,954 40,000 40,000 40,000 7,570 17,000 28,000 25,000 666 0 716 0 197,787 217,608 247,709 65,000 1,850 2,000 2,000 2,000 6,483 12,000 12,000 0 0 270,345 270,345 0 47,652 91,634 91,634 40,000 0 9,885 9,885 0 55,985 385,864 385,864 42,000 $ 141,802 $ (168,256) $ (138,155) $ 23,000 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 3,563,671 $ 3,705,473 $ 3,705,473 $ 3,567,318 Income / (Loss) 141,802 (168,256) (138,155) 23,000 Ending Undesignated Fund Balance $ 3,705,473 $ 3,537,217 $ 3,567,318 $ 3,590,318 NM Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Replacement & Disaster Recovery Fund (4270) Actual Budgeted Estimated Budgeted Citywide Activity: Replacement Fund Expense Program (9270): Materials and Supplies $ Services and Charges Capital FEMA Disaster Projects Program (9280): Materials and Supplies Services and Charges 6,483 $ 12,000 $ 12,000 $ 0 1 R.Sn 9 nnn 9 nnn 9 nnn 0 952 952 0 0 269,393 269,393 0 0 270,345 270,345 0 Total Citywide Activity: $ 55,985 $ 385,864 $ 385,864 $ 42,000 Total Fund $ 385,864 $ 42,000 55,985 $ 385,864 $ Replaced with new information Paae Left Blank Intentional Replaced with new information 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 $7,692,000 in planned expenditures for 2015 includes $7,684,000 in capital improvements. The capital portion of City Sales Tax for 2015 is expected to be $146,300 over 2014 collections. This is a percent increase of 2%. Estimated collections for 2014 are expected to be 1.3% over actual 2013. N $20.00 0 $18.00 $16.00 $14.00 $12.00 $10.00 $8.00 $6.00 $4.00 $2.00 $0.00 1 % City Sales Tax 03 04 05 06 07 08 09 10 11 12 13 14Est 15 Bud Year e Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget Sales Tax Capital Improvements Fund (4470) Actual Budgeted Estimated 7n11z 7nlA 7n1A Revenues: Sales Tax - City Intergovernmental (Grants) Charges for Services Sidewalk Fees Investment Earnings Other Transfer from General Total Revenues Expenses: Audit Expense Sales Tax Capital Improvements Transfer to Shop Total Expenses Income / (Loss) Total Budget Budgeted 2015 $ 7,217,279 $ 7,432,000 $ 7,314,700 $ 7,461,000 4,721,983 10,157,844 10,167,844 0 541,467 639,936 639,936 74,000 8,124 0 5,040 0 4,308 14,000 35,000 32,000 169,369 15,000 26,104 25,000 0 2,713,706 2,713,706 0 12,662,530 20,972,486 20,902,330 7,592,000 7,100 7,800 7,800 8,000 16,153,356 24,342,087 24,342,087 7,684,000 $ (3,504,930) $ (3,377,401) $ (3,447,557) $ (100,000) FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 7,791,216 $ 4,286,286 $ 4,286,286 $ 838,729 Income/(Loss) (3,504,930) (3,377,401) (3,447,557) (100,000) Ending Undesignated Fund Balance $ 4,286,286 $ 908,885 $ 838,729 $ 738,729 a Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Sales Tax Capital Improvements Fund (4470) Actual 2013 Budgeted Estimated Budgeted 2014 2014 2015 Citywide Activity: Cap Improv Const Fund Exp Program (9470): Materials and Supplies $ 732,216 $ 1,391,478 $ 1,391,478 $ 684,000 Other Services & Charges 2,005,759 3,629,305 3,629,305 51,000 Cost allocation 862,429 929,523 929,523 0 Maintenance 1,502,578 2,377,585 2,377,585 2,162,000 Other Transfers to Outside Entities 405,000 414,000 414,000 441,000 Capital 10,588,474 15,607,996 15,607,996 4,354,000 Miscellaneous 64,000 0 0 0 Operating Transfers 7,004 0 0 0 16,167,460 24,349,887 24,349,887 7,692,000 Total Citywide Activity: $ 16,167,460 $ 24,349,887 $ 24,349,887 $ 7,692,000 Total Fund $ 16,167,460 $ 24,349,887 $ 7,692,000 24,349,887 $ U Replaced with new information City of Fayetteville, Arkansas Sales Tax Capital Improvements Fund Capital Budget Project Category Project Title Bridge & Drainage Improvements Other Drainage Improvements Stormwater Quality Mgt/Nutrient Reduction Fire Improvements Fire Apparatus Purchases Fire Facility Maintenance Fire Information Technology Updates Fire Mobile Radios Information Technology Improvements Library Improvements Other Capital Improvements Access FayetteviIle Technical Improvements Desktop Management System Document Management ERP Upgrade/Replacement Geographic Information System (GIs) Local Area Network (LAN) Upgrade Microcomputer / Printer Replacements Storage Area Network (SAN) Web Security Filtering Library Computer Replacements Library Materials Purchases Animal Services Improvements Audit Expense Building Efficiency Improvements Building Improvements City Clerk Document Management Equip. City Hall Audio -Visual Renovation Digital Signage Implementation Parking Lot Improvements (City Employee) Regional Wayfinding Signage Program Telecommunications Systems Upgrades Television Center Digital Conversion Television Center Equipment Woolsey Homestead Historic Restoration Budgeted 2015 200,000 160,000 360,000 432,000 125,000 50,000 36,000 20,000 30,000 45,000 200,000 75,000 135,000 87,000 70,000 35,000 �.snr�1�Tu 35,000 406,000 441,000 35,000 8,000 40,000 125,000 44,000 100,000 15,000 10,000 60,000 35,000 100,000 50,000 70,000 692,000 92 Replaced with new information Parks & Recreation Improvements Forestry and Habitat Improvement Lights of the Ozarks Safety and ADA Compliance Tree Escrow Walker Park Senior Activity & Wellness Center Police Improvements Employee Gym Equipment Police Automated External Defibrillator (AED) Police Building Improvements Police Bulletproof Vests & Ballistic Protection Police Mobile Video System Replacement Police Network/Server Replacements Police Record Management System Imp. Police Specialized Equipment Police Technology Improvements Police Unmarked Vehicles Police Weapon Replacement Street Improvements Trail Improvements Transportation Improvements Street/ROW/Intersection Cost Shares Trail Development Lake Fayetteville Trailhead (BGSO) Mud Creek Trail Lighting In -House Pavement Improvements Drainage Maintenance Traffic Signal Improvements Wireless Traffic Signal Control 30,000 23,000 15,000 74,000 25,000 167,000 7,000 41,000 35,000 52,000 35,000 68,000 150,000 21,000 15,000 78,000 8,000 510,000 350,000 350,000 1,500,000 190,000 250,000 1,940,000 1,692,000 50,000 110,000 40,000 1,892,000 $ 7,692,000 93 Replaced with new information Paae Left Blank Intentional Replaced with new information 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. This project has been completed and is shown for historical purposed only. 95 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget Wastewater System Improvements Project Fund (4480) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 Revenues: Investment Earnings $ (1,600) $ 0 $ 0 $ 0 Total Revenues (1,600) 0 0 0 Expenses: Transfer to Water & Sewer 1,515,324 0 0 0 Total Expenses 1,515,324 0 0 0 Income / (Loss) $ (1,516,924) $ 0 $ 0 $ 0 Total Budget $ 1,515,324 $ 0 $ 0 $ 0 FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 1,516,924 $ 0 $ 0 $ 0 Income / (Loss) (1,516,924) 0 0 0 Ending Undesignated Fund Balance $ 0 $ 0 $ 0 $ 0 96 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Wastewater System Improvements Project Fund (4480) Actual Budgeted Estimated Budgeted Citywide Activity: Wastewater System Improvements Project Program (9480): Operating Transfers 1,515,324 0 0 0 1,515,324 0 0 0 Total Citywide Activity: $ 1,515,324 $ 0 $ 0 $ 0 Total Fund $ 1,515,324 $ 0 $ 0 $ 0 97 Replaced with new information Paae Left Blank Intentional Replaced with new information 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 2015. • • Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget Sales Tax Construction Bond Fund (4520) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 Revenues: Investment Earnings $ 860 $ 600 $ 2,360 $ 2,000 Other 0 6,400 6,400 3,000 Proceeds from Bond Sales 22,669,000 0 0 0 Total Revenues 22,669,860 7,000 8,760 5,000 Expenses: Audit Expense 4,500 7,000 7,000 0 Bond Issuance Cost 357,325 0 0 0 2006A Sales Tax Construction Expense 258,836 1,852,531 1,852,531 0 Street Sales Tax Construction (2009) 1,525,802 2,328,232 2,328,232 0 Trails Sales Tax Construction (2009) 4,296 0 0 0 Street Sales Tax 2013 0 22,392,675 22,392,675 5,000 Total Expenses 2,150,759 26,580,438 26,580,438 5,000 Income / (Loss) $ 20,519,101 $ (26,573,438) $ (26,571,678) $ 0 Total Budget $ 2,150,759 $ 5,000 26,580,438 $ 26,580,438 $ FUND BALANCE ANALYSIS Beginning Undesignated Fund Balance $ 5,946,301 $ 26,465,402 $ 26,465,402 $ (106,276) Income / (Loss) 20,519,101 (26,573,438) (26,571,678) 0 Ending Undesignated Fund Balance $ 26,465,402 $ (108,036) $ (106,276) $ (106,276) Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Sales Tax Construction Bond Fund (4520) Actual Budgeted Estimated Budgeted Citywide Activity: 2006A Sales Tax Construction Expense Program (9520): Services and Charges $ 192,019 $ 7,176 $ 7,176 $ 0 Capital 66,817 1,852,355 1,852,355 0 258,836 1,859,531 1,859,531 0 2007A Sales Tax Construction Expense Program (9530): Street Sales Tax 2009 Program (9540): Services and Charges 402,393 18,187 18,187 0 Capital 1,127,909 2,310,045 2,310,045 0 1,530,302 2,328,232 2,328,232 0 Trails Sales Tax 2009 Program (9550): Capital 4,296 0 0 0 4,296 0 0 0 Total Citywide Activity: $ 2,150,759 $ 26,580,438 $ 26,580,438 $ 5,000 Total Fund $ 2,150,759 $ 26,580,438 $ 26,580,438 $ 5,000 flu Replaced with new information Paae Left Blank Intentional 102 Replaced with new information 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. The balance remaining in the current fund will be re -appropriated in early 2015 when the books have been closed. 103 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget Parking Deck Project Fund (4560) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 Revenues: Transfer from Off -Street Parking $ 400,000 $ 234,558 $ 234,558 $ 0 Payments from Walton Arts Center 0 1,771,975 1,771,975 0 Investment Earnings 1,600 2,000 2,000 3,000 Gain/Loss on Sale of Investments (880) 0 0 0 Transfer from General 0 3,660,758 3,660,758 0 Transfer from Sales Tax Capital 0 75,000 75,000 0 Total Revenues 400,720 5,744,291 5,744,291 3,000 Expenses: Audit Expense 0 0 0 3,000 Professional Services 359,545 697,079 697,079 0 Fixed Assets 0 100,000 100,000 0 Building Costs 32,000 10,755,666 10,755,666 0 Total Expenses 391,545 11,552,745 11,552,745 3,000 Income / (Loss) $ 9,175 $ (5,808,454) $ (5,808,454) $ 0 Total Budget $ 391,545 $ 11,552,745 $ 11,552,745 $ 3,000 FUND BALANCE ANALYSIS Beginning Designated Fund Balance $ 5,857,832 $ 5,867,007 $ 5,867,007 $ 58,553 Income / (Loss) 9,175 (5,808,454) (5,808,454) 0 Ending Designated Fund Balance $ 5,867,007 $ 58,553 $ 58,553 $ 58,553 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Parking Deck Project Fund (4560) Actual Budgeted Estimated Budgeted Citywide Activity: Services and Charges $ 359,545 $ 697,079 $ 697,079 $ 3,000 Capital 32,000 10,855,666 10,855,666 0 Total Citywide Activity: $ 391,545 $ 11,552,745 $ 11,552,745 $ 3,000 Total Fund $ 391,545 $ 11,552,745 $ 11,552,745 $ 3,000 105 Replaced with new information Paae Left Blank Intentional Replaced with new information 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 2015 Budget includes a significant amount in capital outlay. This will be over $9.7 million. Reserves are more than sufficient to cover these expenditures. Water & Sewer Fund Revenues For 2015, the Water & Sewer Fund is projected to have an operating gain of $5,640,000 before capital expenditures and depreciation expense. System usage projections for 2015 are expected to be approximately the same as 2014 Sewer Service Charges $16,365,500 41.7 % Interest Income $164,040 0.4% Other Non -Operating $439,000 1.1% Sources of Funds for 2015 $39,203,000 Transfers In $900,000 eau Fund Balance ,701,000 12.0% / Other $1,203,000 3.1% Water Sales $15,430,460 39.4% 107 Replaced with new information 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. N $18.00 0 $16.00 $14.00 $12.00 $10.00 $8.00 $6.00 $4.00 $2.00 $0.00 03 04 05 06 07 08 09 10 11 12 13 14Est 15 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 2015 is projected to be approximately $174,650 over estimated 2014. N $18.00 0 $16.00 $14.00 $12.00 $10.00 $8.00 $6.00 $4.00 $2.00 $0.00 03 04 05 06 07 08 09 10 11 12 13 14Est 15 Bud Year W-0 Replaced with new information Water & Sewer Fund Expenses The wastewater treatment plant operations budgeted for 2015 represents the largest expenditure in the fund at $9.0 million. This represents 23.0% of the total operating expenses. The water purchases are budgeted at $6.6 million, which represents 16.8% of total operating expenditures. Capital Expenditures $9,731,000 24.8%_ Principal Payment $1,5101,000 3.9% Interest Expense $169,670 0.4% Meter Operations $1,885,150 4.8% Utilities Financial Services $1,373,554 3.5% N $7.00 c 0 $6.00 $5.00 $4.00 $3.00 $2.00 $1.00 $0.00 Use of Funds for 2014 $39,203,000 Utilities Director Utilities Project $162,331 Management 0.4% $308,998 0.8% Water Purchased $6,600,000 Operations & 16.8% Administration $4,072,720 10.4% Wastewater Treatment Plant $8,999,209 23.0% Water Purchases Water Transmission and Distribution $2,369,647 6.0% Sewer Main Maintenance $2,020,721 5.2% 10.00 9.00 8.00 7.00 6.00 c 5.00 �o (7 4.00 3.00 2.00 1.00 0.00 03 04 05 06 07 08 09 10 11 12 13 14 Est 15 Bud Year o Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget Water & Sewer Fund (5400) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 Revenues: Water Sales $ 15,547,700 $ 15,233,000 $ 14,792,400 $ 15,430,460 Sewer Service Charges 16,490,279 16,383,000 16,190,850 16,365,500 Other 1,162,604 1,103,000 1,188,900 1,203,000 Interest Income 10,272 78,000 204,800 164,040 Other Non -Operating 546,814 346,000 484,521 439,000 Total Revenues 33,757,669 33,143,000 32,861,471 33,602,000 Expenses: Utilities Director 200,614 188,260 188,260 162,331 Utilities Project Management 262,965 332,447 332,447 308,998 Water Purchased 6,263,557 6,600,000 6,600,000 6,600,000 Operations & Administration 3,727,194 4,085,877 4,085,877 4,072,720 Water Transmission and Distribution 2,217,408 2,251,879 2,251,879 2,369,647 Sewer Main Maintenance 1,773,476 2,076,959 2,076,959 2,020,721 Wastewater Treatment Plant 8,076,414 8,918,817 8,918,817 8,999,209 Utilities Financial Services 1,1 12,341 1,356,936 1,356,936 1,373,554 Meter Operations 1,430,326 1,858,600 1,858,600 1,885,150 Interest Expense 354,694 334,666 334,666 169,670 Total Expenses 25,418,989 28,004,441 28,004,441 27,962,000 Budget Gain / (Loss) Before Capital $ 8,338,680 $ 5,138,559 $ 4,857,030 $ 5,640,000 Non -Operating Revenues / (Expenses): Intergovernmental (Grants) 442,792 724,250 724,250 0 Gain/Loss Sale of Assets 51,439 0 55,190 0 Transfer from Impact Fee Fund 526,588 3,654,396 3,654,396 900,000 Transfer from WWT Improvements 1,515,324 0 0 0 Principal Payment (1,505,000) (1,530,000) (1,530,000) (1,510,000) Capital Expenditures (4,325,315) (19,924,174) (19,924,174) (9,731,000) Transfer to Shop 0 (67) (67) 0 Total Capital Revenues / (Expenses) (3,294,172) (17,075,595) (17,020,405) (10,341,000) Budget Gain / (Loss) $ 5,044,508 $ (11,937,036) $ (12,163,375) $ (4,701,000) Total Budget $ 31,249,304 $ 49,458,682 $ 49,458,682 $ 39,203,000 Replaced with new information Beginning Total Net Assets Budget Gain / (Loss) Plus: Gain Capital Expenditures Plus: Capital Contribution Plus: Bond Principal Payment Less: Depreciation Expense Ending Total Net Assets City of Fayetteville, Arkansas 2015 Operating Budget Water & Sewer Fund (5400) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 ESTIMATED CHANGE IN NET ASSETS $ 333,919,982 $ 335,406,633 $ 335,406,633 $ 334,205,402 5,044,508 (11,937,036) (12,163,375) (4,701,000) 4,325,315 19,924,174 19,924,174 9,731,000 1,472,599 0 0 0 1,505,000 1,530,000 1,530,000 1,510,000 (10,860,771) (10,492,030) (10,492,030) (10,586,711) $ 335,406,633 $ 334,431,741 $ 334,205,402 $ 330,158,691 NET ASSET ANALYSIS Net Investment in Capital Assets $ 302,320,937 $ 313,283,081 $ 313,283,081 $ 313,937,370 Restricted for Prepaids/Debt Service 1,435,282 1,435,282 1,435,282 1,435,282 Unrestricted 31,650,414 19,713,378 19,487,039 14,786,039 Ending Total Net Assets $ 335,406,633 $ 334,431,741 $ 334,205,402 $ 330,158,691 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Water & Sewer Fund (5400) Actual Budgeted Estimated Budgeted Finance & Internal Services Activity: Utilities Financial Services Program (1810): Personnel Services $ 793,896 $ 872,025 $ 872,025 $ 899,057 Materials and Supplies 44,260 75,000 75,000 74,000 Services and Charges 359,668 486,411 486,411 487,911 Cost allocation (89,700) (89,700) (89,700) (100,614) Maintenance 4,217 13,200 13,200 13,200 1,1 12,341 1,356,936 1,356,936 1,373,554 Business -Type Activity: Water & Wastewater Direct Program (1800): Personnel Services $ 168,366 $ 128,951 $ 128,951 $ 117,455 Materials and Supplies 980 3,900 3,900 3,900 Services and Charges 5,192 29,333 29,333 12,944 Cost allocation 26,076 26,076 26,076 28,032 200,614 188,260 188,260 162,331 Meter Operations Program (1820): Personnel Services 779,848 881,583 881,583 908,252 Materials and Supplies 57,785 68,869 68,869 66,869 Services and Charges 10,639 19,517 19,517 18,310 Motorpool Charges 61,511 73,110 73,110 76,824 Cost allocation 78,528 78,528 78,528 84,420 Maintenance 1,094 4,145 4,145 7,780 989,405 1,125,752 1,125,752 1,162,455 Meter Maintenance Program (1830): Personnel Services 332,417 389,391 389,391 397,571 Materials and Supplies 20,202 21,759 21,759 38,759 Services and Charges 5,908 8,870 8,870 9,070 Motorpool Charges 16,923 18,275 18,275 18,035 Cost allocation 24,888 24,888 24,888 26,760 Maintenance 375 600 600 500 400,713 463,783 463,783 490,695 Meter -Capital Expenditure Program (1840): Materials and Supplies 40,208 113,733 113,733 0 Services and Charges 0 140,078 140,078 30,000 Maintenance 0 15,254 15,254 202,000 Capital 254,384 753,786 753,786 475,000 294,592 1,022,851 1,022,851 707,000 112 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Water & Sewer Fund (5400) Actual Budgeted Estimated Budgeted Water Purchased Program (3800): Services and Charges Water/Sewer Maint Admin Program (4000): Personnel Services Materials and Supplies Services and Charges Motorpool Charges Cost allocation Maintenance Debt Service Capital Utilities Proj Management Program (4020): Personnel Services Materials and Supplies Services and Charges Motorpool Charges Maintenance Water Distribution Program (4310): Personnel Services Materials and Supplies Services and Charges Motorpool Charges Cost allocation Maintenance Water Storage/Pump Maint Program (4330): Personnel Services Materials and Supplies Motorpool Charges Cost allocation Maintenance 6,263,557 6,600,000 6,600,000 6,600,000 6,263,557 6,600,000 6,600,000 6,600,000 822,741 1,103,242 1,103,242 1,028,915 126,545 145,161 145,161 140,661 1,803,354 1,858,014 1,858,014 1,855,960 24,668 16,130 16,130 12,737 883,152 883,152 883,152 949,392 66,734 80,178 80,178 85,055 10,336 21,000 21,000 21,000 0 66,491 66,491 0 3,737,530 4,173,368 4,173,368 4,093,720 240,425 203,267 203,267 259,634 4,849 10,608 10,608 10,608 2,631 98,705 98,705 20,573 6,947 6,867 6,867 5,183 8,113 13,000 13,000 13,000 262,965 332,447 332,447 308,998 756,776 850,204 850,204 852,501 735,105 659,110 659,110 718,559 193,956 150,934 150,934 187,665 291,606 310,732 310,732 313,088 74,688 74,688 74,688 80,292 4,325 3,000 3,000 3,000 2,056,456 2,048,668 2,048,668 2,155,105 134,469 146,982 146,982 146,223 15,114 35,743 35,743 39,493 0 8,890 8,890 16,598 9,696 9,696 9,696 10,428 1,673 1,900 1,900 1,800 160,952 203,211 203,211 214,542 113 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Water & Sewer Fund (5400) Actual Budgeted Estimated Budgeted 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 WWTP Lift Station Maint Program (5140): Materials and Supplies Services and Charges Motorpool Charges 968,017 1,1 16,049 1,1 16,049 1,110,361 306,623 325,200 325,200 335,825 36,234 123,223 123,223 76,954 380,765 425,155 425,155 407,917 77,832 77,832 77,832 83,664 4,005 9,500 9,500 6,000 1,773,476 2,076,959 2,076,959 2,020,721 0 1,073 1,073 1,073 1,573,870 1,697,503 1,697,503 1,650,674 842 885 885 885 1,574,712 1,699,461 1,699,461 1,652,632 62,725 1 1 1,101 1 1 1,101 111,101 3,465,122 3,705,726 3,705,726 3,826,783 249,222 255,035 255,035 262,731 47,820 47,820 47,820 51,408 1,372 8,153 8,153 8,153 3,826,261 4,127,835 4,127,835 4,260,176 27,801 99,655 99,655 99,655 1,305,404 1,254,184 1,254,184 1,540,686 59,118 72,958 72,958 56,515 47.544 47.544 47.544 51.108 472,011 465,334 465,334 489,099 11,401 39,969 39,969 39,969 692,087 721,173 721,173 805,820 2,711 0 0 0 706,199 761,142 761,142 845,789 owl Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Water & Sewer Fund (5400) Actual Budgeted Estimated Budgeted Capital Water Mains Program (5600): Services and Charges Capital Water & Sewer Connections Program (5620): Personnel Services Materials and Supplies Services and Charges Motorpool Charges Cost allocation Maintenance Water Capital 2009 Bonds Program (5640): Services and Charges Capital Sewer Mains Construction Program (5700): Services and Charges Capital Sewer Capital 2009 Bonds Program (5740): Capital WWTP East - Capital Program (5800): Materials and Supplies Services and Charges Maintenance Capital Operating Transfers Water And Sewer Bonds Program (6800): Debt Service Total Business -Type Activity Total Fund 364,811 447,178 447,178 0 1,468,172 7,632,973 7,632,973 3,755,000 1,832,983 8,080,151 8,080,151 3,755,000 141,070 182,769 182,769 180,296 56,584 88,914 88,914 97,050 21,241 27,493 27,493 30,000 24,438 70,192 70,192 42,158 13,488 13,488 13,488 14,496 320 1,304 1,304 0 257,141 384,160 384,160 364,000 17,746 9,659 9,659 0 418,776 0 0 0 436,522 9,659 9,659 0 695,675 471,760 471,760 0 67,500 155,429 155,429 0 0 6,300 6,300 0 470 247,592 247,592 0 56,894 133,263 133,263 0 292,511 4,236,650 4,236,650 1,797,000 0 67 67 0 349,875 4,623,872 4,623,872 1,797,000 1,849,358 1,843,666 1,843,666 1,658,670 1,849,358 1,843,666 1,843,666 1,658,670 $ 31,249,304 $ 49,458,682 $ 49,458,682 $ 39,203,000 $ 31,249,304 $ 49,458,682 $ 49,458,682 $ 39,203,000 115 Replaced with new information Paae Left Blank Intentional W Replaced with new information Recycling & Trash Collection Fund (5500) The Recycling & Trash Collection 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 $2,731,000. However, there are more than sufficient reserves to accommodate the (-xr)enditurPs_ Recycling & Trash Collection Fund Revenues For 2015, the Recycling & Trash Collection Fund sources of funds are budgeted at $12,651,000. Solid Waste fees make up the largest source of revenue (63.2%). However, $2,731,000 is being used from reserves (primarily for capital). Recycling Revenues Recycling revenue includes the sale of materials collected at curbside and at the recycling centers. The estimated revenue for that program is $606,060 for 2015. Also, a portion of the solid waste fees are attributable to recycling activity. That portion is estimated to be approximately $1,514,000 for 2015. Solid Waste Fees Franchise Fees $185,930 1.5% Sources of Funds for 2015 $12,651,000 :� L, / S l,uuu 21.6% Recycling Revenue $606,060 4 R% Commercial Drop Box $650,530 5.1% Transfer Station $388,700 3.1% Aher ;7,300 ).3% icome $54,290 0.4% 117 Replaced with new information Solid Waste Fees: The 2014 revenue estimates are approximately $1 1,100 over 2013 actual collections. The 2015 revenues are projected to be slightly up compared to 2014 estimates. $9.00 c 0 $8.00 $7.00 $6.00 $5.00 $4.00 $3.00 $2.00 $1.00 $0.00 03 04 05 06 07 08 09 10 11 12 13 14 Est 15 Bud Year Recycling & Trash Collection Fund Expenses Expenses for the Recycling & Trash Collection Fund are budgeted at $12,651,000 for 2015. The commercial collections program and related activity make up the largest segment of the budget. Corn $77 6 Recycling $1,880,396 14.9% Transfer 5 $992,S 7.8 i Use of Funds for 2015 $12,651,000 Capital $1,759,000 Operations & 11 Q0i Administration Collections $650,144 5.1% Commercial Collections $2,582,923 20.4% lential Collections $1,966,175 15.5 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget Recycling & Trash Collection Fund (5500) 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) Gain/Loss Sale of Assets Capital Expenditures Total Capital Revenues / (Expenses) Budget Gain / (Loss) Total Budget Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 $ 162,169 $ 170,500 $ 215,700 $ 185,930 7,873,985 7,784,160 7,931,500 7,997,190 604,954 566,350 631,359 606,060 826,053 816,500 650,533 650,530 403,314 399,600 388,700 388,700 29,142 31,490 37,502 37,300 4,428 40,400 59,900 54,290 9,904,045 9,809,000 9,915,194 9,920,000 1,622,847 1,954,607 1,954,607 2,047,703 2,234,507 2,570,875 2,570,875 2,582,923 1,864,320 2,032,350 2,032,350 1,966,175 690,247 658,353 658,353 650,144 940,245 1,048,750 1,048,750 992,937 1,784,000 1,989,663 1,989,663 1,880,396 537,931 626,802 626,802 771,722 38,830 160,492 160,492 0 9 719 997 11 ndl R99 1 1 nAl R99 in R99 nnn $ 191,118 $ (1,232,892) $ (1,126,698) $ (972,000) 45,376 84,339 18,500 0 (705,779) (2,841,751) (A41 .9n:31 19.757.4191 84,339 0 12.841.7511 �VwBOYMEWAS 0 0 11.759.0001 (1,/JY,VVV) $ (450,785) $ (3,990,304) $ (3,884,110) $ (2,731,000) $ 10,418,706 $ 13,883,643 $ 13,883,643 $ 12,651,000 M Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget Recycling & Trash Collection Fund (5500) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 Beginning Total Net Assets Budget Gain / (Loss) Plus: Gain Capital Expenditures Less: Depreciation Expense Ending Total Net Assets ESTIMATED CHANGE IN NET ASSETS $ 12,353,482 $ 12,188,654 $ 12,188,654 $ 10,642,086 (450,785) (3,990,304) (3,884,110) (2,731,000) 705,779 2,841,751 2,841,751 1,759,000 NET ASSET ANALYSIS Net Investment in Capital Assets $ 3,129,217 $ 5,466,759 $ 5,466,759 $ 6,609,056 Unrestricted 9,059,437 5,069,133 5,175,327 2,444,327 Ending Total Net Assets $ 12,188,654 $ 10,535,892 $ 10,642,086 $ 9,053,383 120 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Recycling & Trash Collection Fund (5500) Business -Type Activity: Operations & Administration Program (5000): Personnel Services $ Materials and Supplies Services and Charges Motorpool Charges Cost allocation Maintenance Debt Service 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 Actual Budgeted 'fin1q W)l 458,865 $ 640,001 $ 34,779 47,968 697,370 800,094 6,227 11,073 410,796 410,796 14,810 44,475 Estimated Budgeted Or) 1A W)1S 640,001 $ 668,965 47,968 60,363 800,094 787,190 11,073 14,149 410,796 441,600 44,475 75,236 627,101 725,179 725,179 700,329 194,418 374,663 374,663 362,047 722,755 734,602 734,602 759,133 620,791 662,027 662,027 687,958 67,404 67,404 67,404 72,456 2,038 7,000 7,000 1,000 2,234,507 2,570,875 2,570,875 2,582,923 Commercial Drop Box Collections Program (5030): 580,785 175,520 385,369 673,978 47,868 Personnel Services 142,723 Materials and Supplies 122,274 Services and Charges 301,923 Motorpool Charges 114,267 Cost allocation 9,060 Maintenance 0 633,421 633,421 648,307 236,120 236,120 215,413 394,091 394,091 402,559 718,850 718,850 646,440 47,868 47,868 51,456 2,000 2,000 2,000 2,032,350 2,032,350 1,966,175 161,421 161,421 151,252 118,145 118,145 103,145 290,950 290,950 304,515 77,777 77,777 76,488 9,060 9,060 9,744 121 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Recycling & Trash Collection Fund (5500) Actual Budgeted Estimated Budgeted Transfer Station Program (5040): Personnel Services 132,458 133,855 133,855 110,941 Materials and Supplies 15,754 18,346 18,346 18,346 Services and Charges 742,332 844,122 844,122 784,636 Motorpool Charges 43,925 46,403 46,403 72,762 Cost allocation 3,024 3,024 3,024 3,252 Maintenance 2,752 3,000 3,000 3,000 940,245 1,048,750 1,048,750 992,937 Recycling Program (5060): Personnel Services 897,057 1,019,980 1,019,980 970,627 Materials and Supplies 221,956 215,818 215,818 237,798 Services and Charges 76,325 147,466 147,466 125,300 Motorpool Charges 455,911 504,253 504,253 437,199 Cost allocation 87,732 87,732 87,732 94,308 Maintenance 45,019 14,414 14,414 15,164 Capital 45,799 9,400 9,400 0 1,829,799 1,999,063 1,999,063 1,880,396 Composting Program (5070): Personnel Services 257,915 303,538 303,538 366,060 Materials and Supplies 50,253 57,027 57,027 63,301 Services and Charges 2,763 4,883 4,883 1,900 Motorpool Charges 196,894 230,914 230,914 307,777 Cost allocation 29,940 29,940 29,940 32,184 Maintenance 166 500 500 500 537,931 626,802 626,802 771,722 Solid Waste Projects Program (5080): Materials and Supplies 17,867 113,021 113,021 0 Services and Charges 133,872 566,903 566,903 0 Capital 547,071 2,312,919 2,312,919 1,759,000 698,810 2,992,843 2,992,843 1,759,000 Total Business -Type Activity $ 10,418,706 $ 13,883,643 $ 13,883,643 $ 12,651,000 Total Fund $ 10,418,706 $ 13,883,643 $ 13,883,643 $ 12,651,000 122 Replaced with new information 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 2015, the Airport Fund is projected to use reserves of $248,000. Of that amount $230,000 is for capital expenditures for which the division will request grants. Airport Fund Revenues For 2015, the Airport Fund sources of funds are budgeted at $2,576,000. Aviation Fuel revenue is projected to be $1,710,544 or 66.4% 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 (22.7%). Aviation Fuel $1,710,544 66.4% Sources of Funds for 2014 $2,576,000 $10,806 0.4% ents and Leases $584,500 22.7% Sales Tax on Fuel $22,150 0.9% ince 123 Replaced with new information 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 and several other business operations. $2.50 0 0 $2.00 $1.50 $1.00 $0.50 $0.00 03 04 05 06 07 08 09 10 11 12 13 14 Est 15 Bud Year ■ Rents & Leases ■ Aviation Fuel ■ Other ■ Fees ❑ Sales Tax on Fuel 124 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget Airport Fund (5550) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 Revenues: Sales Tax - County $ 12,232 $ 14,000 $ 10,900 $ 10,850 Sales Tax - City 12,829 18,000 11,300 11,300 Rents & Leases 559,730 563,700 597,000 584,500 Aviation Fuel 1,345,842 1,867,500 1,591,600 1,710,544 Other 10,794 8,000 8,040 8,440 Interest Income 238 1,800 2,690 2,366 Total Revenues 1,941,665 2,473,000 2,221,530 2,328,000 Expenses: Airport Administration 443,088 455,492 455,492 421,024 Airport Maintenance 194,106 236,184 236,184 277,890 Airport Operations 1,246,941 1,736,422 1,736,422 1,626,431 Airport Capital Expense 352 31,000 31,000 0 General Fund Loan Interest 6,056 5,591 5,591 5,125 General Fund Loan Principal 0 15,530 15,530 15,530 Transfer to Shop 27,275 0 0 0 Total Expenses 1,917,818 2,480,219 2,480,219 2,346,000 Budget Gain / (Loss) Before Capital $ 23,847 $ (7,219) $ (258,689) $ (18,000) Non -Operating Revenues / (Expenses): Intergovernmental (Grants) 235,767 41,105 41,105 0 Gain/Loss Sale of Assets 1,350 0 0 0 Capital Expenditures (328,498) (264,366) (264,366) (230,000) Total Capital Revenues / (Expenses) (91,381) (223,261) (223,261) (230,000) Budget Gain / (Loss) $ (67,534) $ (230,480) $ (481,950) $ (248,000) Total Budget $ 2,246,316 $ 2,744,585 $ 2,744,585 $ 2,576,000 125 Replaced with new information Beginning Total Net Assets Budget Gain / (Loss) Plus: Gain Capital Expenditures Plus: Bond Principal Payment Less: Depreciation Expense Ending Total Net Assets City of Fayetteville, Arkansas 2015 Operating Budget Airport Fund (5550) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 ESTIMATED CHANGE IN NET ASSETS $ 13,009,937 $ 11,622,699 $ 11,622,699 $ 10,023,490 (67,534) (230,480) (481,950) (248,000) 328,498 264,366 264,366 230,000 0 15,530 15,530 15,530 I1 .h48 9091 11 .397.1551 11 .397.155) I1 .37h.54n1 $ 11,622,699 $ 10,274,960 $ 10,023,490 $ 8,644,480 NET ASSET ANALYSIS Net Investment in Capital Assets $ 11,333,017 $ 10,200,228 $ 10,200,228 $ 9,053,688 * Unrestricted 289,682 74,732 (176,738) (409,208) Ending Total Net Assets $ 11,622,699 $ 10,274,960 $ 10,023,490 $ 8,644,480 * A long term interfund loan from the General Fund is recorded as a liability but not deducted from net investments in capital assets which is in keeping with generally accepted accounting principals. However, the approximant amount of that liability is $174,000 as of September 2014 which could be considered a part of unrestricted net assets. In 2015, the Airport will attempt to obtain grants for $230,000 requested in the capital account. 126 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Airport Fund (5550) Actual Budgeted Estimated Budgeted Business -Type Activity: Airport Administration Program (3940): Personnel Services $ 203,224 $ 231,866 $ 231,866 $ 202,237 Materials and Supplies 30,862 4,812 4,812 6,951 Services and Charges 198,433 207,199 207,199 205,461 Motorpool Charges 2,654 3,700 3,700 1,611 Cost allocation 7,915 7,915 7,915 4,764 Debt Service 6,056 21,121 21,121 20,655 449,144 476,613 476,613 441,679 Airport Maintenance Program (3950): Personnel Services 95,165 109,884 109,884 160,339 Materials and Supplies 10,079 16,238 16,238 17,678 Services and Charges 3,738 6,658 6,658 8,682 Motorpool Charges 28,696 30,315 30,315 27,571 Maintenance 56,428 73,089 73,089 63,620 Operating Transfers 27,275 0 0 0 221,381 236,184 236,184 277,890 Airport Operations Program (3955): Personnel Services 179,597 266,877 266,877 264,586 Materials and Supplies 983,981 1,291,637 1,291,637 1,215,766 Services and Charges 46,516 138,907 138,907 116,207 Motorpool Charges 1,646 3,534 3,534 3,601 Cost allocation 0 16,667 16,667 3,744 Maintenance 13,084 18,800 18,800 22,527 Capital 38,000 0 0 0 1,284,941 1,736,422 1,736,422 1,626,431 Airport Capital Expense Program (3960): Materials and Supplies 0 31,000 31,000 0 Services and Charges 17,879 36,050 36,050 0 Capital 272,971 228,316 228,316 230,000 Total Business -Type Activity Total Fund 127 Replaced with new information Paae Left Blank Intentional Replaced with new information 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 2015 on a cash basis. These budget amounts will be adjusted in 2015 to accommodate the new bonds. The sale of the new bonds is schedule to close in late November of 2014. 129 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget Town Center Fund (5600) Revenues: - I I I - I I V I I I I- 1 1 /1\.1 V G I 11-1 RJ. / 1 1- I- I- I Interest Income Total Revenues Expenses: Audit Expense Principal Payment Interest Expense Town Center Expense Paying Agent Fees Total Expenses Budget Gain / (Loss) Total Budget Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 680,417 $ 696,000 $ 675,400 $ 690,000 15 0 0 0 680,432 696,000 675,400 690,000 550 600 600 600 610,000 625,000 625,000 650,000 69,122 48,634 46,945 23,075 1,904 2,825 1,905 2,000 13,492 18,941 13,493 14,325 $ (14,636) $ 0 $ (12,543) $ 0 ESTIMATED CHANGE IN NET ASSETS Beginning Total Net Assets $ 3,433,983 $ 3,661,587 $ 3,661,587 $ 3,906,284 Budget Gain / (Loss) (14,636) 0 (12,543) 0 Plus: Bond Principal Payment 610,000 625,000 625,000 650,000 Less: Depreciation Expense (367,760) (367,760) (367,760) (367,760) Ending Total Net Assets $ 3,661,587 $ 3,918,827 $ 3,906,284 $ 4,188,524 NET ASSET ANALYSIS Net Investment in Capital Assets $ 3,498,693 $ 3,130,933 $ 3,130,933 $ 2,763,173 Restricted for Prepaids/Debt Service 156,268 156,268 156,268 156,268 Unrestricted 6,626 631,626 619,083 1,269,083 Ending Total Net Assets $ 3,661,587 $ 3,918,827 $ 3,906,284 $ 4,188,524 Note: Ending net assets represent investments in the Town Center building and attached garage. 130 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Town Center Fund (5600) Actual Budgeted Estimated Budgeted Citywide Activity: Town Center Expense Program (9600): Services and Charges $ Debt Service 2,454 $ 3,425 $ 2,505 $ 2,600 692,614 692,575 685,438 687,400 695,068 696,000 687,943 690,000 Total Citywide Activity $ 695,068 $ 696,000 $ 687,943 $ 690,000 Total Fund $ 695,068 $ 696,000 $ 687,943 $ 690,000 131 Replaced with new information Paae Left Blank Intentional 132 Replaced with new information 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 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget Police Pension Fund (6800) Actual Budgeted gn152 7n1 d Revenues: Property Taxes State Insurance Turnback Fines & Forfeitures Investment Earnings Gain/Loss on Sale of Investments Gain/Loss in Fair Value of Investments Other Transfer from Gen Prop Tax Transfer from Gen Ins Turnback Total Revenues Expenses: Audit Expense Professional Services Bank Service Charges Benefit Payments Materials and Supplies Total Expenses Budget Gain / (Loss) Total Budget Estimated Budgeted 2014 2015 $ 498,888 $ 509,000 $ 523,500 $ 552,000 213,971 212,100 221,399 221,400 125,196 112,800 99,900 100,090 197,239 172,100 178,600 178,510 160,067 0 476,000 0 95,443 0 0 0 2,094 0 4,210 0 0 0 0 0 0 0 0 0 1,292,898 1,006,000 1,503,609 1,052,000 3,400 3,500 3,500 3,500 0 150 150 0 99 250 250 725 1,605,532 1,605,000 1,605,000 1,606,525 57 100 100 250 1,609,088 1,609,000 1,609,000 1,61 1,000 $ (316,190) $ (603,000) $ (105,391) $ (559,000) 1,609,000 $ 1,61 1,000 $ 1,609,088 $ 1,609,000 $ ESTIMATED CHANGE IN NET ASSETS Beginning Total Net Assets $ 7,854,503 $ 7,538,313 $ 7,538,313 $ 7,432,922 Budget Gain / (Loss) (316,190) (603,000) (105,391) (559,000) Ending Total Net Assets $ 7,538,313 $ 6,935,313 $ 7,432,922 $ 6,873,922 134 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Police Pension Fund (6800) Actual Budgeted Estimated Budgeted Citywide Activity: Police Pension Expense Program (9800): Materials and Supplies $ 57 $ 100 $ 100 $ 250 Services and Charges 1,609,031 1,608,900 1,608,900 1,610,750 1,609,088 1,609,000 1,609,000 1,61 1,000 Total Citywide Activity $ 1,609,088 $ 1,609,000 $ 1,609,000 $ 1,61 1,000 Total Fund $ 1,609,088 $ 1,609,000 $ 1,609,000 $ 1,61 1,000 135 Replaced with new information Paae Left Blank Intentional 136 Replaced with new information 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 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget Fire Pension Fund (6810) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 Revenues: Property Taxes $ 498,886 $ 509,000 $ 523,500 $ 552,000 State Insurance Turnback 264,296 276,563 287,844 301,300 Investment Earnings 115,895 95,000 102,840 98,700 Gain/Loss on Sale of Investments 93,762 0 133,256 0 Gain/Loss in Fair Value of Investments 376,760 0 0 0 Other 11 0 305 0 Total Revenues 1,349,610 880,563 1,047,745 952,000 Expenses: Audit Expense 3,400 3,500 3,500 3,500 Professional Services 0 3,000 3,000 3,000 Bank Service Charges 53 150 150 150 Benefit Payments 1,432,524 1,422,563 1,422,563 1,428,123 Materials and Supplies 0 100 100 100 Services and Charges 250 250 250 127 Total Expenses 1,436,227 1,429,563 1,429,563 1,435,000 Budget Gain / (Loss) $ (86,617) $ (549,000) $ (381,818) $ (483,000) Total Budget $ 1,436,227 $ 1,429,563 $ 1,429,563 $ 1,435,000 ESTIMATED CHANGE IN NET ASSETS Beginning Total Net Assets $ 4,71 1,473 $ 4,624,856 $ 4,624,856 $ 4,243,038 Budget Gain / (Loss) (86,617) (549,000) (381,818) (483,000) Ending Total Net Assets $ 4,624,856 $ 4,075,856 $ 4,243,038 $ 3,760,038 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Fire Pension Fund (6810) Actual Budgeted Estimated Budgeted Citywide Activity: Fire Pension Expense Program (9810): Materials and Supplies Services and Charges Total Citywide Activity Total Fund $ 0 $ 100 $ 100 $ 100 1,436,227 1,429,463 1,429,463 1,434,900 1,436,227 1,429,563 1,429,563 1,435,000 1,429,563 $ 1,435,000 $ 1,436,227 $ 1,429,563 $ 139 Replaced with new information Paae Left Blank Intentional NO Replaced with new information 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 2015 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 2015. 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 $8,51 1,300 for 2015. These can be broken down in components as follows. The Replacement Charges ($4,188,780) is the amount Fleet Operations collects to purchase replacement vehicles and equipment. Motorpool and Maintenance Charges ($1,840,560), Shop Overhead Charges ($556,920) and Shop Overhead Insurance Charges ($167,040) 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 ($1,758,000) represents revenue received from charging out the cost of gasoline to the user divisions. N $9.00 0 2 $8.00 $7.00 $6.00 $5.00 $4.00 $3.00 $2.00 $1.00 $0.00 Shop Charges 03 04 05 06 07 08 09 10 11 12 13 14Est 15 Bud Year flu Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget Shop Fund (9700) Revenues: Maintenance Charges Fuel Charges Replacement Charges Motor Pool Charges Shop Overhead Charges Shop Overhead Insurance Shop Rental Pool Revenue Other Interest Income Total Revenues Expenses: Vehicle Maintenance Gasoline/Diesel Expense Total Expenses Budget Gain / (Loss) Before Capital Non -Operating Revenues / (Expenses): Gain/Loss Sale of Assets Transfer from General Transfer from Street Transfer from Sales Tax Capital Transfer from Airport Capital Expenditures Transfer to General Total Capital Revenues / (Expenses) Budget Gain / (Loss) Total Budget Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 $ 25,230 $ 28,000 $ 30,800 $ 27,600 1,572,822 1,777,100 1,631,700 1,758,000 3,747,226 3,999,300 4,003,200 4,188,780 1,563,287 1,664,700 1,664,600 1,812,960 426,348 561,600 563,500 556,920 129,182 144,300 144,700 167,040 23,244 18,000 12,600 18,000 39,377 0 56,900 0 5,809 35,000 49,100 36,700 7,532,525 8,228,000 8,157,100 8,566,000 2,794,938 2,982,086 2,982,086 3,021,602 1,519,367 1,741,000 1,741,000 1,708,398 4,314,305 4,723,086 4,723,086 4,730,000 $ 3,218,220 $ 3,504,914 $ 3,434,014 $ 3,836,000 524,602 104,668 0 7,004 27,275 (5,748,759) 250,000 20,500 12,000 0 0 (6,1 15,121) 674,609 20,500 12,000 0 0 (6,1 15,121) 0 0 0 0 0 (3,726,000) $ (1,872,864) $ (2,327,707) $ (1,973,998) $ 110,000 142 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget Shop Fund (9700) Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 ESTIMATED CHANGE IN NET ASSETS Beginning Total Net Assets $ 18,480,614 $ 19,657,487 $ 19,657,487 $ 20,916,989 Budget Gain / (Loss) (1,872,864) (2,327,707) (1,973,998) 110,000 Plus: Gain Capital Expenditures 5,748,759 6,115,121 6,115,121 3,726,000 Less: Depreciation Expense (2,699,022) (2,881,621) (2,881,621) (3,054,520) Ending Total Net Assets $ 19,657,487 $ 20,563,280 $ 20,916,989 $ 21,698,469 NET ASSET ANALYSIS Net Investment in Capital Assets $ 12,340,005 $ 15,573,505 $ 15,573,505 $ 16,244,985 Unrestricted 7,317,482 4,989,775 5,343,484 5,453,484 Ending Total Net Assets $ 19,657,487 $ 20,563,280 $ 20,916,989 $ 21,698,469 143 Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget (Category Summary) Shop Fund (9700) Transportation Services Activity: Vehicle Maintenance Program (1910): Personnel Services Materials and Supplies Services and Charges Motorpool Charges Cost allocation Maintenance Capital Operating Transfers Capital Expense Program (1920): Materials and Supplies Services and Charges Capital Total Transportation Services Activity Total Fund Actual Budgeted Estimated Budgeted On19 Or) 1A On1A 7n1C $ 1,043,584 $ 1,132,539 $ 1,132,539 $ 1,125,137 2,417,647 2,645,065 2,645,065 2,639,195 431,304 506,368 506,368 510,724 56,613 57,573 57,573 56,778 318,468 318,468 318,468 342,348 45,389 55,487 55,487 55,818 0 6,000 6,000 9,000 5,874 0 0 0 4,318,879 4,721,500 4,721,500 4,739,000 321 4,800 4,800 0 979 2,786 2,786 0 5,748,759 6,109,121 6,109,121 3,717,000 5,750,059 6,116,707 6,116,707 3,717,000 $ 10,068,938 $ 10,838,207 $ 10,838,207 $ 8,456,000 $ 10,068,938 $ 10,838,207 $ 8,456,000 10,838,207 $ NMI Replaced with new information CITY OF FAYETTEVILLE, ARKANSAS PERSONNEL SECTION The Personnel Summary table below shows the authorized full-time equivalent (FTE) listing for the City of Fayetteville by Organization Chart. The total amount shown includes 18.50 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 2015 Projected Savings. Total Full -Time Equivalent (FTE's): 765.3 City Attorney (3.00) City Prosecutor (9.00) Police Department (146.00) Central Dispatch (24.00) Internal Audit (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 Program (15.80) Building Safety (9.5) City Planning (8.00) Community Resources (10.50) Engineering (20.00) Mayor (2.00) Human Resources (5.00) Parks & Recreation Department (55.65) Finance & Internal Services Department (1.25) Accounting & Audit (11.00) Utilities Financial Services (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 & Resilience Planning (3.00) Transportation Services Department (69.50) Aviation (12.60) Fleet Operations (18.50) Recycling & Trash Collection (57.00) 145 Replaced with new information 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 - Recycling & Trash Collection 5550 - Airport 9700-Shop Total Shop 18.5C 2.4% Air 1: 1 Recyclir Coll( 5; 7 Water 9 1 L.L7o Budgeted 2015 Budgeted Budgeted 2013 2014 Active Frozen Total 471.50 469.20 454.70 14.50 469.20 68.50 68.50 69.50 - 69.50 6.80 8.80 8.80 - 8.80 3.85 3.85 3.85 - 3.85 27.35 27.35 28.35 - 28.35 4.00 4.00 4.00 - 4.00 93.50 93.50 93.50 - 93.50 57.00 57.00 57.00 - 57.00 12.60 12.60 11.60 1.00 12.60 18.50 18.50 18.50 - 18.50 763.60 763.30 749.80 15.50 765.30 Full -Time Equivalent Basis by Fund (765.3 FTE's) General 469.20 A 1 '1% Enforcement 28.35 4.00 3.7% 0.5% Street 69.50 9.1 % ing i0 unity -nt Block Grant 3.85 0.5% UM Replaced with new information City of Fayetteville, Arkansas Personnel History by Funding Source (2006-2015) Fund General Street Parking Community Development Block Grant Parks Development Drug Law Enforcement Water & Sewer Recycling & Trash Collection Airport Shop Total Change from Prior Year 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 474.63 483.13 482.33 482.33 480.13 470.55 470.60 471.50 469.20 469.20 68.50 68.50 68.50 68.50 68.50 68.50 68.50 68.50 68.50 69.50 - 1.00 1.00 1.00 3.50 6.00 7.00 6.80 8.80 8.80 4.75 4.75 4.75 4.75 4.55 4.55 4.55 3.85 3.85 3.85 19.05 20.05 21.85 21.85 21.85 27.40 27.35 27.35 27.35 28.35 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 90.50 91.50 91.50 93.50 93.50 93.50 93.50 93.50 93.50 93.50 51.60 55.60 55.60 56.60 56.00 57.00 57.00 57.00 57.00 57.00 5.50 5.50 5.50 5.50 6.00 6.00 6.00 12.60 12.60 12.60 17.50 18.50 18.50 18.50 18.50 18.50 18.50 18.50 18.50 18.50 736.03 752.53 753.53 756.53 756.53 756.00 757.00 763.60 763.30 765.30 8.00 16.50 1.00 3.00 - (0.53) 1.00 6.60 (0.30) 2.00 147 Replaced with new information City of Fayetteville, Arkansas Personnel Summary by Funding Source / Program Budgeted 2015 Budgeted Budgeted Fund / Program 2013 2014 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 - Infernal Consulting 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 11.00 11.00 - 11.00 1330 - Budget & Information Management 4.00 4.00 3.00 1.00 4.00 1360 - Infernal Audit 1.00 1.00 1.00 - 1.00 1380 - Utilities Management 2.20 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 14.00 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 36.00 35.00 1.00 36.00 2940 - Police Patrol 108.60 106.00 105.50 0.50 106.00 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 4.35 4.35 4.35 - 4.35 5220 - Parks Administration/Recreation Programs 7.40 7.70 7.70 - 7.70 5250 - Lake Maintenance 0.15 0.15 0.15 - 0.15 5260 - Parks Maintenance 12.10 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 3.00 3.00 - 3.00 6210 - Engineering Design Services 6.00 5.00 5.00 - 5.00 6220 - Engineering Operations & Administration 8.00 8.00 8.00 - 8.00 6230 - Engineering Land Acquisition 2.00 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 9.50 7.00 2.50 9.50 6420 - Code Compliance 6.65 6.65 6.65 - 6.65 471.50 469.20 454.70 14.50 469.20 HER Fund / Program 2100 - STREET FUND: Replaced with new information City of Fayetteville, Arkansas Personnel Summary by Funding Source / Program Budgeted 2015 Budgeted Budgeted 2013 2014 Active Frozen Total 4100 - Operations & Administration 8.00 9.00 9.00 - 9.00 4110 - Right -of -Way Maintenance 3.50 4.00 5.00 - 5.00 4120 - Street Maintenance 24.00 20.00 20.00 - 20.00 4130 - Drainage Maintenance 7.50 10.00 10.00 - 10.00 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 69.50 - 69.50 2130 - PARKING FUND: 9130 - Off -Street Parking 4.30 4.30 4.30 - 4.30 9131 - Entertainment District Parking 2.50 4.50 4.50 - 4.50 6.80 8.80 8.80 - 8.80 2180 - COMMUNITY DEVELOPMENT BLOCK GRANT FUND: 4930 - Administration & Planning 1.05 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 3.85 3.85 3.85 - 3.85 2250 - PARKS DEVELOPMENT FUND: 9250 - Parks Development 27.35 27.35 28.35 - 28.35 27.35 27.35 28.35 - 28.35 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 11.00 11.00 11.00 - 11.00 4020 - Utilities Project Management 3.00 3.00 3.00 - 3.00 4310 - Water Distribution Maintenance 15.35 15.35 15.35 - 15.35 4330 - Water Storage & Pump Maintenance 2.00 2.00 2.00 - 2.00 4410 - Sewer Mains Maintenance 19.35 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 Fund / Program Replaced with new information City of Fayetteville, Arkansas Personnel Summary by Funding Source / Program Budgeted 2015 Budgeted Budgeted 2013 2014 Active Frozen Total 5500 - Recycling & Trash Collection 5000 - Operations & Administration 5.00 5.00 5.00 - 5.00 5010 - Commercial Collections 11.50 11.50 11.50 - 11.50 5020 - Residential Collections 10.00 10.00 10.00 - 10.00 5030 - Commercial Drop Box Collections 2.50 2.50 2.50 - 2.50 5040 - Transfer Station 2.50 2.50 2.50 - 2.50 5060 - Recycling 19.50 18.50 18.50 - 18.50 5070 - Composting 6.00 7.00 7.00 - 7.00 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 3955 - Airport Operations 6.60 6.60 6.60 - 6.60 12.60 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 763.60 763.30 749.80 15.50 765.30 150 Replaced with new information City of Fayetteville, Arkansas Personnel Variation Summary (2015) Additions/ Fund / Division Title (Reductions) General Fund Parks & Recreation Recreation Programs Manager' 1.00 Transportation Fund Transportation Maintenance Worker 1112 1.00 2.00 NOTES TO THE PERSONNEL VARIATION SUMMARY A Recreation Programs Manager (FTE 1.00) is being added to the Parks & Recreation Division in the 2015 Budget. This position is funded out of the General Fund. 2. A Maintenance Worker III (FTE 1.00) is being added to the Transportation Department in the 2015 Budget. This position is funded out of the Transportation Fund. 151 Replaced with new information City of Fayetteville, Arkansas Personnel Summary by Activity Full -Time Equivalent Basis Budgeted Budgeted Activity 2013 2014 Active General Government & Miscellaneous Finance & Internal Services Police Fire Community Planning & Engineering Transportation Services Parks & Recreation Business -Type Total General Government & Miscellaneous 40.50 5.3% Business -Type 163.10 21.3% Parks & 55.65 7.3% Budgeted 2015 Frozen Total 41.50 40.50 40.50 - 40.50 52.75 53.25 49.75 3.50 53.25 171.60 170.00 167.50 2.50 170.00 114.00 114.00 112.00 2.00 114.00 70.30 69.80 65.30 4.50 69.80 96.00 98.00 99.00 - 99.00 54.35 54.65 53.65 2.00 55.65 163.10 163.10 162.10 1.00 163.10 763.60 763.30 749.80 15.50 765.30 Full -Time Equivalent Basis by Activity (765.3 FTE's) Finance & Internal Police Services 170.00 r1Z Orl 99 9% services 99.00 12.9% Fire 114.00 14.9% �nmunity nning & iineering 69.80 9.1 % 152 Replaced with new information City of Fayetteville, Arkansas Personnel History by Activity (2006-2015) Activity 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 General Government Finance & Internal Services Police Fire Community Planning/Engineering Transportation Services Parks & Recreation Business -Type Total Change from Prior Year 40.40 41.40 41.40 41.40 41.50 41.50 41.50 41.50 40.50 40.50 52.75 53.25 53.25 53.25 53.25 52.75 52.75 52.75 53.25 53.25 170.63 171.63 171.63 171.63 171.63 171.60 171.60 171.60 170.00 170.00 109.00 113.00 114.00 114.00 114.00 114.00 114.00 114.00 114.00 114.00 71.80 73.30 73.30 73.30 70.30 70.30 70.30 70.30 69.80 69.80 91.50 93.50 93.50 93.50 96.00 95.00 96.00 96.00 98.00 99.00 51.85 53.35 53.35 53.35 54.35 54.35 54.35 54.35 54.65 55.65 148.10 153.10 153.10 156.10 155.50 156.50 156.50 163.10 163.10 163.10 736.03 752.53 753.53 756.53 756.53 756.00 757.00 763.60 763.30 765.30 8.00 16.50 1.00 3.00 - (0.53) 1.00 6.60 (0.30) 2.00 153 Replaced with new information 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 Media Services Division Total General Government & Miscellaneous Activity FINANCE & INTERNAL SERVICES ACTIVITY: Chief Financial Officer Division Accounting & Audit Division Facilities Management 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 & Resilience Division Development Services Division Engineering Division City Planning Division Community Resources Division Building Safety Division Animal Services Division Total Community Planning & Engineering Activity Budgeted 2015 Budgeted Budgeted 2013 2014 Active Frozen Total 2.00 2.00 2.00 - 2.00 3.00 3.00 3.00 - 3.00 9.00 9.00 9.00 - 9.00 5.50 5.50 5.50 - 5.50 11.50 11.50 11.50 - 11.50 1.25 1.25 1.25 - 1.25 1.00 1.00 1.00 - 1.00 1.00 - - - - 3.00 3.00 3.00 - 3.00 4.25 4.25 4.25 - 4.25 41.50 40.50 40.50 - 40.50 1.25 1.25 1.25 - 1.25 11.50 11.00 11.00 - 11.00 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 14.00 13.00 1.00 14.00 3.50 3.50 3.50 - 3.50 52.75 53.25 49.75 3.50 53.25 147.60 146.00 144.50 1.50 146.00 24.00 24.00 23.00 1.00 24.00 171.60 170.00 167.50 2.50 170.00 114.00 114.00 112.00 2.00 114.00 114.00 114.00 112.00 2.00 114.00 3.00 3.00 3.00 - 3.00 2.00 3.00 3.00 - 3.00 21.00 20.00 20.00 - 20.00 8.00 8.00 6.00 2.00 8.00 10.50 10.50 10.50 - 10.50 10.00 9.50 7.00 2.50 9.50 15.80 15.80 15.80 - 15.80 70.30 69.80 65.30 4.50 69.80 154 Activity / Division / Title Replaced with new information City of Fayetteville, Arkansas Personnel Summary by Activity & Division Budgeted 2015 Budgeted Budgeted 2013 2014 Active Frozen Total TRANSPORTATION SERVICES ACTIVITY: Transportation Services Division Fleet Operations Division Parking & Telecommunications Division Total Transportation Services Activity PARKS & RECREATION ACTIVITY: Parks & Recreation Division Total Parks & Recreation Activity BUSINESS -TYPE ACTIVITY: Utilities Financial Services Division Utilities Director Division Water & Sewer Maintenance Division Recycling & Trash Collection Division Aviation Division Total Business -Type Activity Total Positions - Citywide 68.50 68.50 69.50 - 69.50 18.50 18.50 18.50 - 18.50 9.00 11.00 11.00 - 11.00 96.00 98.00 99.00 - 99.00 54.35 54.65 53.65 2.on 55.65 17.00 17.00 17.00 - 17.00 4.50 4.50 4.50 - 4.50 72.00 72.00 72.00 - 72.00 57.00 57.00 57.00 - 57.00 12.60 12.60 11.60 1.00 12.60 163.10 163.10 162.10 1.00 163.10 763.60 763.30 749.80 15.50 765.30 155 Activity / Division / Title Replaced with new information City of Fayetteville, Arkansas Personnel Defail by Activity & Division Budgeted 2015 Budgeted Budgeted 2013 2014 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 City Prosecutor Division: Prosecuting Attorney Deputy City Prosecutor Office Manager/Hof 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 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 1.00 1.00 - 1.00 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 Replaced with new information City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2015 Budgeted Budgeted 2013 2014 Active Frozen Total Chief of Staff Division: Chief of Staff Administrative Assistant - Mayor's Office 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 Media Services Division: Media Services Director Video Production Technician Programming Coordinator Total General Government & Miscellaneous Activity l !Nl 1 nn 1 !lr% 1 !lr% 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 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 - 4.25 157 Activity / Division / Title Replaced with new information City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2015 Budgeted Budgeted 2013 2014 Active Frozen Total FINANCE & INTERNAL SERVICES ACTIVITY: Chief Financial Officer 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 Facilities Management Division: Construction & Contract Manager Building Maintenance Supervisor HVAC Technician Crew Leader- Building Services Crew Leader- Building Maintenance Maintenance Worker II - Building Maintenance Operations Assistant - Building Maintenance Senior Secretary - Building Maintenance Maintenance Worker I - Building Maintenance Custodian 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 - - - - 11.50 11.00 11.00 - 11.00 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 Activity / Division / Title Replaced with new information City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2015 Budgeted Budgeted 2013 2014 Active Frozen Total Budget & Information Management Division: Budget Director Senior Research Analyst Financial Analyst - Budget Budget Analyst Human Resources Division: Human Resources Director Senior Human Resources Officer Benefits Administrator Human Resources Assistant Information Technology Division: Information Technology Director IT Project Manager Senior Programmer/Analyst Network Engineer GIS Coordinator Systems Administrator Database Administrator Systems Analyst Business Systems Analyst GIS Technician II Help Desk Analyst Purchasing Division: Purchasing Manager Purchasing Agent Purchasing Technician Purchasing Clerk Total Finance & Internal Services 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 4.00 4.00 3.00 1.00 4.00 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 5.00 5.00 4.00 1.00 5.00 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 4.00 4.00 4.00 - 4.00 1.00 1.00 1.00 - 1.00 13.00 14.00 13.00 1.00 14.00 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 3.50 3.50 3.50 - 3.50 52.75 53.25 49.75 3.50 53.25 159 Replaced with new information City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2015 Budgeted Budgeted Activity / Division / Title 2013 2014 Active Frozen Total POLICE ACTIVITY: Police Division: Police Chief 1.00 1.00 1.00 - 1.00 Deputy Chief of Police 2.00 1.00 1.00 - 1.00 Police Captain 3.00 3.00 3.00 - 3.00 Support Services Manager 1.00 1.00 1.00 - 1.00 IT Manager - Police 1.00 1.00 1.00 - 1.00 Police Lieutenant 5.00 5.00 5.00 - 5.00 Systems Analyst 1.00 1.00 1.00 - 1.00 Assistant Support Services Manager 1.00 1.00 1.00 - 1.00 Police Sergeant 15.00 15.00 15.00 - 15.00 Police Corporal 59.00 58.00 58.00 - 58.00 Property/Evidence Manager 1.00 1.00 1.00 - 1.00 Evidence Technician - 2.00 2.00 - 2.00 Senior Crime Scene Technician 1.00 1.00 1.00 - 1.00 Records Coordinator 1.00 1.00 1.00 - 1.00 Police Officer 36.00 37.00 37.00 - 37.00 Senior Police Support Specialist 2.00 2.00 2.00 - 2.00 Police Support Specialist 7.50 6.50 6.50 - 6.50 Senior Secretary - Police 5.00 4.00 3.00 1.00 4.00 Police Clerk 2.00 2.00 2.00 - 2.00 Transcriptionist 1.50 1.50 1.00 0.50 1.50 Police Clerk Imaging 0.50 0.50 0.50 - 0.50 Park Patrol 1.10 0.50 0.50 - 0.50 147.60 146.00 144.50 1.50 146.00 Central Dispatch Division: Dispatch Manager 1.00 1.00 1.00 - 1.00 Assistant Dispatch Manager 1.00 1.00 1.00 - 1.00 Dispatch Shift Supervisor 2.00 2.00 2.00 - 2.00 Dispatch Trainer 2.00 2.00 2.00 - 2.00 Dispatcher III 8.00 6.00 6.00 - 6.00 Dispatcher II 2.00 1.00 1.00 - 1.00 Dispatcher 1 8.00 11.00 10.00 1.00 11.00 24.00 24.00 23.00 1.00 24.00 Total Police Activity 171.60 170.00 167.50 2.50 170.00 Replaced with new information City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2015 Budgeted Budgeted Activity / Division / Title 2013 2014 Active Frozen Total FIRE ACTIVITY: Fire Division: Fire Chief 1.00 1.00 1.00 - 1.00 Assistant Fire Chief 2.00 2.00 2.00 - 2.00 Fire Battalion Chief 3.00 3.00 3.00 - 3.00 Fire Battalion Chief - Fire Marshall 1.00 1.00 1.00 - 1.00 Fire Battalion Chief - Training Officer 1.00 1.00 1.00 - 1.00 IT Analyst - Fire 1.00 1.00 1.00 - 1.00 Fire Captain 30.00 30.00 30.00 - 30.00 Fire Captain - Assistant Fire Marshall 3.00 3.00 3.00 - 3.00 Fire Captain - Training Officer 1.00 1.00 1.00 - 1.00 Fire Captain - Safety Officer 1.00 1.00 - 1.00 1.00 Financial Analyst - Fire 1.00 1.00 1.00 - 1.00 Driver/Operator/Firefighter 27.00 27.00 27.00 - 27.00 Firefighter 40.00 40.00 39.00 1.00 40.00 Life Safety Education Specialist 1.00 1.00 1.00 - 1.00 Secretary - Fire 1.00 1.00 1.00 - 1.00 114.00 114.00 112.00 2.00 114.00 Total Fire Activity 114.00 114.00 112.00 2.00 114.00 flu Activity / Division / Title Replaced with new information City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2015 Budgeted Budgeted 2013 2014 Active Frozen Total COMMUNITY PLANNING & ENGINEERING ACTIVITY: Sustainability & Resilience Division: Sustainability & Resilience Director Planner - Long Range Sustainability Project Coordinator Designer & Project Coordinator Development Services Division: Development Services Director Development Services Administrator Business License Clerk Engineering Division: City Engineer Assistant City Engineer Staff Engineer Review Engineer Trails Coordinator Surveyor Land Agent II Public Works Inspection Manager Engineering Design Manager Development Construction Manager PW Sidewalk/ADA Administrator Staff Engineer (Unlicensed) Land Agent I CAD Drafter PW Projects Inspector Land Survey Technician Engineering Services Coordinator City Planning Division: City Planning Director Senior Planner Planner - Current Planning Planning Technician - Current Planning Residential Permits Coordinator Development Coordinator Permit Clerk 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 2.00 3.00 3.00 - 3.00 1.00 1.00 1.00 - 1.00 2.00 - - - - 3.00 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 - 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 1.00 1.00 1.00 - 1.00 2.00 2.00 2.00 - 2.00 4.00 4.00 4.00 - 4.00 1.00 1.00 1.00 - 1.00 1.00 1.00 1.00 - 1.00 21.00 20.00 20.00 - 20.00 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 - 1.00 1.00 1.00 1.00 - 1.00 1.00 1.00 - 1.00 1.00 8.00 8.00 6.00 2.00 8.00 162 Activity / Division / Title Replaced with new information City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2015 Budgeted Budgeted 2013 2014 Active Frozen Total Community Resources Division: Community Services Director CDBG Programs Administrator Code Compliance Administrator Community Services Project Coordinator Administrative Assistant - Community Resources CDBG Programs Technician Code Compliance Officer CDBG Programs Assistant Housing Manager Redevelopment Officer Housing Assistant Building Safety Division: Building Safety Director Building Official - Plans Examiner Inspector- Commercial & Residential Inspector- Residential Commercial Permits Coordinator Inspections Clerk Clerk Typist Animal Services Division: Veterinarian Animal Services Superintendent Animal Services Program Manager Animal Services Program Administrator Animal Services Officer Animal Services Technician Shelter Attendant Veterinary Assistant Secretary - Animal Services Total Community Planning & Engineering 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 1.00 - 1.00 4.00 4.00 4.00 - 4.00 - 0.50 0.50 - 0.50 1.00 - - - - 1.00 - - - - 0.50 - - - - 10.50 10.50 10.50 - 10.50 1.00 1.00 1.00 - 1.00 1.00 1.00 1.00 - 1.00 2.00 2.00 2.00 - 2.00 3.00 3.00 2.00 1.00 3.00 1.00 1.00 1.00 - 1.00 1.50 1.00 - 1.00 1.00 0.50 0.50 - 0.50 0.50 10.00 9.50 7.00 2.50 9.50 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 3.00 3.00 3.00 - 3.00 - 2.00 2.00 - 2.00 6.80 6.80 6.80 - 6.80 1.00 - - - - 1.00 - - - - 15.80 15.80 15.80 - 15.80 70.30 69.80 65.30 4.50 69.80 163 Replaced with new information City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2015 Activity / Division / Title Budgeted Budgeted 2013 2014 Active Frozen Total TRANSPORTATION SERVICES ACTIVITY: Transportation Services Division: Transportation Services Director 1.00 1.00 1.00 - 1.00 Management Accounting Coordinator 1.00 1.00 1.00 - 1.00 Assistant Transportation Manager 2.00 2.00 2.00 - 2.00 Senior Field Operations Supervisor 2.00 2.00 1.00 - 1.00 Traffic Control Supervisor 1.00 1.00 1.00 - 1.00 Field Operations Supervisor - Transportation 2.00 2.00 2.00 - 2.00 Financial Coordinator - Operations 1.00 1.00 1.00 - 1.00 Traffic Signal Technician 3.00 3.00 3.00 - 3.00 Crew Leader - Transportation 1.00 1.00 3.00 - 3.00 Maintenance Worker - Transportation Facility 1.00 1.00 1.00 - 1.00 Construction Lead Worker 7.00 8.00 7.00 - 7.00 Traffic Technician 2.00 2.00 2.00 - 2.00 Operations Assistant 3.00 3.00 3.00 - 3.00 Maintenance Worker IV - Construction 3.00 3.00 3.00 - 3.00 Maintenance Worker IV - Asphalt 5.00 4.00 4.00 - 4.00 Maintenance Worker IV - Concrete 1.00 1.00 1.00 - 1.00 Maintenance Worker IV - Drainage 4.00 4.00 4.00 - 4.00 Maintenance Worker IV - Right of Way 1.00 1.00 1.00 - 1.00 Maintenance Worker IV - Trails 1.00 1.00 1.00 - 1.00 Maintenance Worker III - Transportation 21.00 21.00 22.00 - 22.00 Maintenance Worker I - Transportation 5.50 5.50 5.50 - 5.50 68.50 68.50 69.50 - 69.50 Fleet Operations Division: Fleet Operations Superintendent 1.00 1.00 1.00 - 1.00 Fleet Services Support Manager 1.00 1.00 1.00 - 1.00 Fleet Operations Supervisor 1.00 1.00 1.00 - 1.00 Lead Equipment Mechanic 2.00 2.00 2.00 - 2.00 Fleet Warranty/Materials Coordinator 1.00 1.00 1.00 - 1.00 Equipment Mechanic III 3.00 3.00 3.00 - 3.00 Automotive Parts Specialist 1.00 1.00 1.00 - 1.00 Equipment Mechanic II 2.00 2.00 2.00 - 2.00 Equipment Mechanic 1 5.00 5.00 5.00 - 5.00 Fleet Operations Clerk 1.00 1.00 1.00 - 1.00 Equipment Maintenance Worker 0.50 0.50 0.50 - 0.50 18.50 18.50 18.50 - 18.50 NMI Activity / Division / Title Replaced with new information City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2015 Budgeted Budgeted 2013 2014 Active Frozen Total Parking & Telecommunications Division: Parking & Telecommunications Manager Telecommunications Engineer Field Operations Supervisor- Parking Account Clerk - Parking Parking Enforcement Officer Parking Attendant Total Transportation Services 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 2.00 2.00 2.00 - 2.00 4.00 4.00 4.00 - 4.00 - 2.00 2.00 - 2.00 9.00 11.00 11.00 - 11.00 96.00 98.00 99.00 - 99.00 165 Replaced with new information City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2015 Budgeted Budgeted Activity / Division / Title 2013 2014 Active Frozen Total PARKS & RECREATION ACTIVITY: Parks & Recreation Division: Parks & Recreation Director 1.00 1.00 1.00 - 1.00 Parks Maintenance Superintendent 1.00 1.00 1.00 - 1.00 Recreation Superintendent 1.00 1.00 1.00 - 1.00 Park Planning Superintendent 1.00 1.00 1.00 - 1.00 Park Planner II 1.00 1.00 1.00 - 1.00 Parks Maintenance Supervisor 1.00 1.00 1.00 - 1.00 Horticulturist 2.00 2.00 2.00 - 2.00 Park Planner 1.00 1.00 1.00 - 1.00 Urban Forester 1.00 2.00 2.00 - 2.00 Volunteer & Community Programs Coordinator - 1.00 1.00 - 1.00 Financial Coordinator - Parks & Recreation 1.00 1.00 1.00 - 1.00 YRCC Director 1.00 1.00 1.00 - 1.00 Crew Leader - Athletic Fields 1.00 1.00 1.00 - 1.00 Recreation Programs Manager - Soccer 1.00 1.00 2.00 - 2.00 Maintenance Worker- Parks Facilities 2.00 2.00 2.00 - 2.00 Crew Leader - Forestry Services 1.00 1.00 1.00 - 1.00 Crew Leader - Grounds Maintenance 1.00 1.00 1.00 - 1.00 Crew Leader Turf 1.00 1.00 1.00 - 1.00 Recreation Programs Manager - Softball 1.00 1.00 1.00 - 1.00 Recreation Programs Manager Youth Softball 1.00 1.00 1.00 - 1.00 YRCC Program Coordinator - 1.00 1.00 - 1.00 Recreations Coordinator 1.00 - - - - Horticultural Assistant II 3.00 2.00 2.00 - 2.00 Senior Secretary - Parks & Recreation 1.00 1.00 1.00 - 1.00 Maintenance Worker IV - Parks 5.00 5.00 5.00 - 5.00 Recreation Programs Assistant 0.60 0.80 0.80 - 0.80 Maintenance Worker III - Parks 4.00 4.00 4.00 - 4.00 Urban Forestry Secretary 1.00 - - - - Maintenance Worker II - Parks 7.00 7.00 5.00 2.00 7.00 Maintenance Worker I - Parks 4.25 4.25 4.25 - 4.25 Urban Forestry Intern 0.50 0.50 0.50 - 0.50 Pool Manager 0.35 0.35 0.35 - 0.35 Assistant Pool Manager 0.40 0.40 0.40 - 0.40 YRCC Recreation Assistant 0.40 0.20 0.20 - 0.20 Camp Counselor 1.00 1.00 1.00 - 1.00 Recreation Site Supervisor 0.65 0.95 0.95 - 0.95 Lifeguard 2.87 2.87 2.87 - 2.87 Pool Cashier 0.33 0.33 0.33 - 0.33 54.35 54.65 53.65 2.00 55.65 Total Parks & Recreation Activity 54.35 54.65 53.65 2.00 55.65 Replaced with new information City of Fayetteville, Arkansas Personnel Detail by Activity & Division Activity / Division / Title BUSINESS -TYPE ACTIVITY: Utilities Financial Services Division: Billing & Collections Manager Senior Financial Analyst - Utilities Billing & Collections Coordinator Senior Customer Service Representative Utilities Senior Customer Service Representative Billing Senior Customer Service Representative Cashier Customer Service Representative I Utilities Director Division: Utilities Director Utilities Technical & Design Team Leader Construction & Contract Manager Administrative Assistant - Mayor's Office Project Coordinator - Utilities Water & Sewer Maintenance Division: Water & Sewer Operations Manager Assistant Wafer/Sewer Operations Manager Water Services Supervisor Water Services Technical Supervisor Field Superintendent - Wafer & Wastewater Field Service Representative Lead Warehouse Attendant Pump & Tank Technician GIS Technician - Wafer/Sewer Meter Operations Assistant Backflow Prevention Operations Assistant Crew Leader - Water/License Office Manager - Wafer/Sewer Backflow Prevention Technician Water Field Service Representative Maintenance Worker IV - Wafer/Sewer License Meter Maintenance Technician Operations Clerk - Water/Sewer Warehouse Attendant - Water/Sewer Meter Reader Maintenance Worker IV - Wafer/Sewer No License Maintenance Worker III - Water/Sewer Recycling & Trash Collection Division: Solid Waste Director Recycling & Trash Collection Director Solid Waste Operations Supervisor Waste Reduction Coordinator Solid Waste Commercial Representative Office Manager - Solid Waste Budgeted 2015 Budgeted Budgeted 2013 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 1.00 1.00 1.00 - 1.00 2.00 2.00 2.00 - 2.00 1.00 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 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 1.00 1.00 1.00 - 1.00 4.50 4.50 4.50 - 4.50 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 2.00 2.00 2.00 - 2.00 3.00 3.00 3.00 - 3.00 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 12.00 12.00 12.00 - 12.00 1.00 1.00 1.00 - 1.00 1.00 1.00 1.00 - 1.00 3.00 3.00 3.00 - 3.00 5.00 5.00 5.00 - 5.00 3.00 3.00 3.00 - 3.00 2.00 2.00 2.00 - 2.00 2.00 2.00 2.00 - 2.00 9.00 9.00 9.00 - 9.00 5.00 5.00 5.00 - 5.00 13.00 13.00 13.00 - 13.00 72.00 72.00 72.00 - 72.00 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 - 1.00 167 Activity / Division / Title Replaced with new information City of Fayetteville, Arkansas Personnel Detail by Activity & Division Budgeted 2015 Budgeted Budgeted 2013 2014 Active Frozen Total Crew Leader II SW Crew Leader - Solid Waste Relief Driver Recycling Attendant Route Driver Maintenance Worker III - Recycling & Trash Secretary - Solid Waste Scale House Attendant SW Facility Maintenance Worker 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 2.00 2.00 2.00 - 2.00 4.00 4.00 4.00 - 4.00 2.00 2.00 2.00 - 2.00 38.00 38.00 38.00 - 38.00 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 57.00 57.00 57.00 - 57.00 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 2.00 1.00 1.00 1.00 - 1.00 1.00 1.00 1.00 - 1.00 4.00 4.00 4.00 - 4.00 1.60 1.60 1.60 - 1.60 12.60 12.60 11.60 1.00 12.60 163.10 163.10 162.10 1.00 163.10 763.60 763.30 749.80 15.50 765.30 Replaced with new information City of Fayetteville, Arkansas Frozen Personnel Positions by Activity & Division Fund / Division 1010 - GENERAL FUND: GENERAL GOVERNMENT & MISCELLANEOUS ACTIVITY: Fayetteville District Court Division: Deputy Court Clerk I FINANCE & INTERNAL SERVICES ACTIVITY: Accounting & Audit Division: Intern I Facilities Management 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 Frozen Frozen Frozen Savings 2013 2014 2015 2015 1.00 - - $ 0.50 0.50 0.50 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - - - - 1.00 1.00 1.00 - 4.00 4.00 - 1.00 1.00 1.00 0.50 0.50 0.50 0.60 0.60 - 1.00 1.00 1.00 1.00 1.00 1.00 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 1.50 1.50 1.00 - - 0.50 44,950 55,506 53,176 92,190 44,996 16,492 48,784 83,785 54,727 60,536 41,393 53,830 41,925 14,242 Replaced with new information City of Fayetteville, Arkansas Frozen Personnel Positions by Activity & Division Fund / Division PARKS & RECREATION ACTIVITY: Parks & Recreation Division: Maintenance Worker IV - Parks Maintenance Worker II - Parks Total Frozen Positions - General Fund 5550 - AIRPORT FUND: BUSINESS -TYPE ACTIVITY: Aviation Division: Maintenance Worker III - Airport Total Frozen Positions - Airport Fund Total Frozen Positions - Citywide Frozen Frozen Frozen Savings 2013 2014 2015 2015 1.00 1.00 - - 1.00 1.00 2.00 76,106 23.10 20.10 14.50 $ 782,638 1.00 1.00 1.00 $ 46,110 1.00 1.00 1.00 $ 46,110 24.10 21.10 15.50 $ 828,748 170 Replaced with new information 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 2015 Capital Improvements Program listed by improvement area, followed by a listing of the capital projects which the City plans for 2015. 2015 Capital Improvements (By Funding Source) Compared to Approved CIP Project Description Street Fund: Willow Bend Development Cost Share Sidewalk Improvements Winter Weather Operations Center Parking Fund: Parking Lot Improvements & Overlays Spring Street Parking Deck Improvements Meadow Street Parking Deck Improvements Parks Development Fund: Regional Park Development Impact Fee Fund: Fire Impact Improvements Police Impact Improvements Wastewater Impact Improvements Water Impact Improvements 2015 Projects 2015 Proposed 2015-2019 CIP Budget $ 500,000 $ 500,000 1,250,000 750,000 400,000 400,000 2,150,000 1,650,000 25,000 25,000 25,000 25,000 20,000 20,000 70,000 70,000 217,000 217,000 217,000 217,000 80,000 80,000 90,000 90,000 400,000 400,000 500,000 500,000 1,070,000 1,070,000 171 Replaced with new information 2015 Capital Improvements (By Funding Source) Compared to Approved CIP 2015 Projects 2015 Proposed Project Description 2015-2019 CIP Budget Sales Tax Capital Improvements Fund: AccessFayetteville Technical Improvements 20,000 20,000 Animal Services Improvements 35,000 35,000 Audit Expense 8,000 8,000 Building Efficiency Improvements 40,000 40,000 Building Improvements 125,000 125,000 City Clerk Document Management Equipment 44,000 44,000 City Hall Audio -Visual Renovation 100,000 100,000 Desktop Management System 30,000 30,000 Digital Signage Implementation 15,000 15,000 Document Management 45,000 45,000 Drainage Maintenance 50,000 50,000 Employee Gym Equipment 7,000 7,000 ERP Upgrade/Replacement 200,000 200,000 Fire Apparatus Replacements 432,000 432,000 Fire Facility Maintenance 125,000 125,000 Fire Information Technology Updates 50,000 50,000 Fire Mobile Radios 36,000 36,000 Forestry and Habitat Improvement 30,000 30,000 Geographic Information System (GIS) 75,000 75,000 In -House Pavement Improvements 1,692,000 1,692,000 Lake Fayetteville Trailhead (BGSO) 190,000 190,000 Library Computer Replacements 35,000 35,000 Library Material Purchases 406,000 406,000 Lights of the Ozarks 23,000 23,000 Local Area Network (LAN) Upgrade 135,000 135,000 Microcomputer / Printer Replacements 87,000 87,000 Mud Creek Trail Lighting 250,000 250,000 Other Drainage Improvements 160,000 160,000 Parking Lot Improvements (City Employee) 10,000 10,000 Police Automated External Defibrillator (AED) 41,000 41,000 Police Building Improvements 35,000 35,000 Police Bulletproof Vests & Ballistic Protection 52,000 52,000 Police Mobile Video System Replacement 35,000 35,000 Police Network/Server Replacments 68,000 68,000 Police Records Management System Improvements 150,000 150,000 Police Specialized Equipment 21,000 21,000 Police Technology Improvements 15,000 15,000 Police Unmarked Vehicles 78,000 78,000 Police Weapon Replacement 8,000 8,000 Safety and ADA 15,000 15,000 172 Replaced with new information 2015 Capital Improvements (By Funding Source) Compared to Approved CIP 2015 Projects 2015 Proposed Project Description 2015-2019 CIP Budget Storage Area Network (SAN) 70,000 70,000 Stormwater Quality Management 200,000 200,000 Street ROW / Intersection / Cost Shares 350,000 350,000 Telecommunication Systems Upgrades 35,000 35,000 Television Center Digital Conversion 100,000 100,000 Television Center Equipment 50,000 50,000 Traffic Signal Improvements 110,000 110,000 Trail Development 1,500,000 1,500,000 Tree Escrow 74,000 74,000 Walker Park Senior Activity and Wellness Center 25,000 25,000 Wayfinding Regional Signage Program 60,000 60,000 Web Security Filtering 35,000 35,000 Wireless Traffic Signal Control 40,000 40,000 Woolsey Homestead Historic Restoration Project 70,000 70,000 7,692,000 7,692,000 Water & Sewer Fund: Backflow Prevention Assemblies 10,000 10,000 Building Improvements - WWTP 410,000 410,000 Business Office Improvements 20,000 20,000 Filter Cell Replacement - WWTP 1,000,000 1,000,000 Phosphorus Standards Management 50,000 50,000 Plant Pumps & Equipment - WWTP 270,000 270,000 Sanitary Sewer Rehabilitation 1,000,000 1,000,000 Sewer Rehabilitation Ramsy and Overcrest 2,340,000 2,340,000 Upgrade/Replace Lift Stations - WWTP 67,000 67,000 Utilities Technology Improvements 12,000 12,000 Water & Sewer Building & Office Improvements 170,000 170,000 Water & Sewer Rate/Operations Study 30,000 30,000 Water Impact Fee Cost Sharing Projects 275,000 275,000 Water Meters 315,000 315,000 Water Storage & Pump Station Maintenance 85,000 85,000 Water System Rehabilitation & Replacement 2,095,000 2,095,000 Water/Sewer Equipment Expansions 150,000 150,000 Water/Sewer Relocations - Bond Projects 1,300,000 1,300,000 9,599,000 9,599,000 173 Replaced with new information 2015 Capital Improvements (By Funding Source) Compared to Approved CIP Project Description Solid Waste Fund: Container Maintenance Building Upgrade Solid Waste Compactors Solid Waste Containers Solid Waste Office & Transfer Station Expansion Airport Fund: Airport Boiler Improvements Airport Fire Sprinkler Repl White Hangar Airport Lighting Improvements Airport Roof Replacements Shop Fund: Backhoes/Loaders - Replacement Construction Equipment - Replacement Light/Medium Trucks - Replacement Heavy Utility Vehicles - Replacement Other Vehicles/Equipment - Replacement Police/Passenger Vehicles - Replacement Solid Waste Vehicles - Replacement Tractors/Mowers - Replacement 2015 Projects 2015 Proposed 2015-2019 CIP Budget 25,000 25,000 134,000 134,000 100,000 100,000 1,500,000 1,500,000 1,759,000 1,759,000 25,000 25,000 75,000 75,000 20,000 20,000 110,000 110,000 230,000 230,000 593,000 593,000 356,000 356,000 568,000 568,000 386,000 386,000 233,000 233,000 346,000 346,000 860,000 860,000 375,000 375,000 3,717,000 3,717,000 $ 26,504,000 $ 26,004,000 174 Replaced with new information 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. 175 Replaced with new information 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 Recycling & Trash Collection funds. The 1% City Sales Tax revenue is divided between General Fund operations and capital. The current split for 2015, 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. 176 Replaced with new information 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 2015-2019 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. 177 Replaced with new information Project Category Airport Improvements Bridge & Drainage Improvements Fire Improvements Information Technology Improvements Library Improvements Parking Improvements Other Capital Improvements Parks & Recreation Improvements Police Improvements Recycling & Trash Collection Improvements Street Improvements Trail Improvements Transportation Improvements Vehicles & Equipment Wastewater Treatment Improvements Water & Sewer Improvements Water & Sewer Services Improvements City of Fayetteville, Arkansas 2015 Capital Proiects Summary by Proiect Category Sales Tax Capital Special Improvement Revenue Fund Funds Enterprise Shop Funds Fund Total 0 $ 0 $ 230,000 $ 0 $ 230,000 360,000 0 0 0 360,000 643,000 80,000 0 0 723,000 697,000 0 0 0 697,000 441,000 0 0 0 441,000 0 70,000 0 0 70,000 692,000 0 0 0 692,000 167,000 217,000 0 0 384,000 510,000 90,000 0 346,000 946,000 0 0 1,759,000 860,000 2,619,000 350,000 0 0 0 350,000 1,940,000 0 0 0 1,940,000 1,892,000 1,650,000 0 0 3,542,000 0 0 0 2,511,000 2,511,000 0 0 1,797,000 0 1,797,000 0 900,000 7,245,000 0 8,145,000 Replaced with new information CITY OF FAYETTEVILLE, ARKANSAS CAPITAL IMPROVEMENTS PROGRAM (2015-2019) Comprehensive Detail Funding Source / Category / Division 2100 - STREET: Transportation Improvements Engineering (D610) Willow Bend Development Cost Share Transportation (D800) Sidewalk Improvements Winter Weather Operations Center Transportation - Total 2130 - PARKING: Other Capital Improvements Parking & Telecommunications (D840) Parking Lot Improvements and Overlays Spring Street Parking Deck Improvements Meadow Street Parking Deck Improvements Parking - Total 2250 - PARKS DEVELOPMENT: Parks & Recreation Improvements Parks & Recreation (D460) Regional Park Development Community Park Improvements Gulley Park Land Acquisition Parks Development - Total 2300 - IMPACT FEE: Fire Improvements Fire Department (D300) Fire Impact Fee Improvements Police Improvements Police (D200) Police Impact Fee Improvements Water & Sewer Improvements Utilities Director (D900) Wastewater Impact Fee Improvements Water Impact Fee 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 Replacements Fire Mobile Radios Firefighter Safety Equipment Fire Facility Maintenance Fire Information Technology Updates Projected Projected Projected Projected Projected Total 2015 2016 2017 2018 2019 2015-2019 $ 500,000 $ 500,000 $ 0 $ 0 $ 0 $ 1,000,000 750,000 1,000,000 1,500,000 1,500,000 1,500,000 6,250,000 400,000 0 0 0 0 400,000 1,650,000 1,500,000 1,500,000 1,500,000 1,500,000 7,650,000 1,650,000 1,500,000 1,500,000 1,500,000 1,500,000 7,650,000 25,000 25,000 25,000 25,000 25,000 125,000 25,000 25,000 25,000 25,000 25,000 125,000 20,000 20,000 20,000 20,000 20,000 100,000 70,000 70,000 70,000 70,000 70,000 350,000 70,000 70,000 70,000 70,000 70,000 350,000 217,000 120,000 120,000 0 0 457,000 0 459,000 550,000 789,000 821,000 2,619,000 0 270,000 130,000 0 0 400,000 217,000 849,000 800,000 789,000 821,000 3,476,000 217,000 849,000 800,000 789,000 821,000 3,476,000 80,000 83,000 86,000 89,000 92,000 430,000 80,000 83,000 86,000 89,000 92,000 430,000 90,000 92,000 94,000 96,000 98,000 470,000 90,000 92,000 94,000 96,000 98,000 470,000 400,000 400,000 400,000 400,000 400,000 2,000,000 500,000 500,000 500,000 500,000 500,000 2,500,000 900,000 900,000 900,000 900,000 900,000 4,500,000 1,070,000 1,075,000 1,080,000 1,085,000 1,090,000 5,400,000 200,000 200,000 200,000 200,000 200,000 1,000,000 160,000 160,000 160,000 160,000 160,000 800,000 360,000 360,000 360,000 360,000 360,000 1,800,000 432,000 432,000 1,347,000 865,000 924,000 4,000,000 36,000 0 0 0 0 36,000 0 30,000 38,000 8,000 17,000 93,000 125,000 125,000 125,000 150,000 150,000 675,000 50,000 40,000 40,000 40,000 20,000 190,000 643,000 627,000 1,550,000 1,063,000 1,111,000 4,994,000 179 Replaced with new information CITY OF FAYETTEVILLE, ARKANSAS CAPITAL IMPROVEMENTS PROGRAM (2015-2019) Comprehensive Detail Funding Source / Category / Division Projected 2015 Projected 2016 Projected 2017 Projected 2018 Projected 2019 Total 2015-2019 Information Technoloav Improvements Information Technology (D440) Local Area Network (LAN) Upgrades 135,000 135,000 125,000 125,000 150,000 670,000 Storage Area Network (SAN) 70,000 200,000 40,000 40,000 40,000 390,000 Microcomputer / Printer Replacements 87,000 60,000 75,000 60,000 75,000 357,000 Geographic Information System (GIS) 75,000 55,000 60,000 75,000 60,000 325,000 ERP Upgrade/Replacement 200,000 200,000 0 0 0 400,000 Access FayettevilIe Technical Improvement 20,000 20,000 20,000 20,000 20,000 100,000 Document Management 45,000 15,000 15,000 20,000 20,000 115,000 Desktop Management System 30,000 0 0 0 0 30,000 Hansen Version 8 Upgrade 0 195,000 0 0 0 195,000 Web Security Filtering 35,000 0 0 0 0 35,000 697,000 880,000 335,000 340,000 365,000 2,617,000 Library Improvements Library (D150) Library Materials Purchases 406,000 425,000 489,000 506,000 524,000 2,350,000 Library Computer Replacements 35,000 100,000 30,000 109,000 98,000 372,000 441,000 525,000 519,000 615,000 622,000 2,722,000 Other Capital Improvements Animal Services (D650) Animal Services Improvements 35,000 35,000 5,000 0 0 75,000 Accounting & Audit (D510) Audit Expense 8,000 8,000 8,000 8,000 8,000 40,000 Building Maintenance (D530) Building Improvements 125,000 129,000 132,000 136,000 140,000 662,000 City Clerk/Treasurer (D130) City Clerk Document Management Equipment 44,000 0 45,000 0 0 89,000 City Planning (D620) Comprehensive Land Use Plan Update 0 100,000 0 0 0 100,000 Planning Commission Tablet Replacements 0 6,000 0 0 0 6,000 Development Services (D600) Wayfinding Regional Signage Program 60,000 65,000 0 0 0 125,000 Government Channel (D710) Television Center Digital Conversion 100,000 0 0 0 0 100,000 City Hall Audio -Visual Renovation 100,000 0 0 0 0 100,000 Video Production Digital Server & Archive System 0 120,000 0 0 0 120,000 Television Center Equipment 50,000 50,000 50,000 50,000 50,000 250,000 Digital Signage Implementation 15,000 15,000 0 0 0 30,000 Mayors Administration (D100) Woolsey Homestead Historic Restoration Project 70,000 0 120,000 90,000 0 280,000 Parking & Telecommunications (D840) Telecommunication Systems Upgrades 35,000 10,000 20,000 20,000 20,000 105,000 Parking Lot Improvements (City Employee) 10,000 10,000 10,000 10,000 10,000 50,000 Sustainability & Resilience (D410) Building Efficiency Improvements 40,000 40,000 40,000 40,000 40,000 200,000 692,000 588,000 430,000 354,000 268,000 2,332,000 Parks & Recreation Improvements Parks & Recreation (D460) Tree Escrow 74,000 0 0 0 0 74,000 Safety and ADA 15,000 15,000 15,000 15,000 15,000 75,000 Forestry and Habitat Improvement 30,000 62,000 34,000 32,000 26,000 184,000 Park Paving Improvements 0 58,000 58,000 58,000 58,000 232,000 Parks & Recreation Master Plan 0 0 0 0 200,000 200,000 Lake Improvements 0 0 0 250,000 0 250,000 Lights of the Ozarks 23,000 23,000 23,000 23,000 23,000 115,000 Walker Park Senior Activity and Wellness Center 25,000 100,000 150,000 0 0 275,000 167,000 258,000 280,000 378,000 322,000 1,405,000 e Replaced with new information CITY OF FAYETTEVILLE, ARKANSAS CAPITAL IMPROVEMENTS PROGRAM (2015-2019) Comprehensive Detail Funding Source / Category / Division Police Improvements Police (D200) Police Bulletproof Vests & Ballistic Protection Police Weapon Replacement Police Building Improvements Police Unmarked Vehicles Police Records Management System Improvements Police Technology Improvements Police Network/Server Replacements Police Mobile Video System Replacement Police Specialized Equipment Employee Gym Equipment Police Automated External Defibrillator (AED) Police Take Home Vehicles Radio System Replacement - Citywide Police Virtual Server & Storage Area Network Police eTicket Equipment Replacement Police Equipment Replacement Central Dispatch Improvements Police K9 Replacement Police Radio Replacement Police Mobile Computer Terminal Replacement Street Improvements Engineering (D610) Street ROW / Intersection / Cost Sharing Trail Improvements Transportation Services (D800) Trail Development Lake Fayetteville Trailhead (BGSO) Mud Creek Trail Lighting Transportation Improvements Transportation Services (D800) In -House Pavement Improvements Sidewalk Improvements Traffic Signal Improvements Wireless Traffic Signal Control Drainage Maintenance Sales Tax Capital Improvements - Total 5400 - WATER & SEWER: Wastewater Treatment Improvements Utilities Director (D900) Phosphorus Standards Management Wastewater Treatment Plant (D930) W.W.T.P. Building Improvements Plant Pumps and Equipment - W.W.T.P Upgrade and Replace Lift Stations - W.W.T.P Filter Cell Replacement - W.W.T.P Projected Projected Projected Projected Projected Total 2015 2016 2017 2018 2019 2015-2019 52,000 13,000 10,000 23,000 62,000 160,000 8,000 14,000 40,000 0 0 62,000 35,000 25,000 25,000 75,000 25,000 185,000 78,000 83,000 83,000 54,000 102,000 400,000 150,000 150,000 0 0 0 300,000 15,000 25,000 25,000 75,000 25,000 165,000 68,000 50,000 0 0 32,000 150,000 35,000 0 210,000 0 38,000 283,000 21,000 21,000 8,000 40,000 242,000 332,000 7,000 10,000 10,000 10,000 10,000 47,000 41,000 0 0 0 0 41,000 0 57,000 60,000 62,000 65,000 244,000 0 0 0 700,000 200,000 900,000 0 180,000 0 0 0 180,000 0 44,000 0 0 0 44,000 0 0 10,000 0 10,000 20,000 0 0 165,000 0 0 165,000 0 0 0 12,000 12,000 24,000 0 0 0 0 42,000 42,000 0 0 0 0 225,000 225,000 510,000 672,000 646,000 1,051,000 1,090,000 3,969,000 350,000 100,000 100,000 100,000 100,000 750,000 350,000 100,000 100,000 100,000 100,000 750,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 7,500,000 190,000 0 0 0 0 190,000 250,000 0 0 0 0 250,000 1,940,000 1,500,000 1,500,000 1,500,000 1,500,000 7,940,000 1,692,000 1,852,000 2,207,000 2,316,000 2,433,000 10,500,000 0 250,000 0 0 0 250,000 110,000 110,000 110,000 110,000 150,000 590,000 40,000 40,000 40,000 40,000 0 160,000 50,000 50,000 50,000 50,000 50,000 250,000 1,892,000 2,302,000 2,407,000 2,516,000 2,633,000 11,750,000 7,692,000 7,812,000 8,127,000 8,277,000 8,371,000 40,279,000 50,000 50,000 50,000 50,000 50,000 250,000 410,000 30,000 45,000 30,000 30,000 545,000 270,000 305,000 295,000 405,000 355,000 1,630,000 67,000 125,000 130,000 50,000 100,000 472,000 1,000,000 1,000,000 1,000,000 1,000,000 0 4,000,000 1,797,000 1,510,000 1,520,000 1,535,000 535,000 6,897,000 Replaced with new information CITY OF FAYETTEVILLE, ARKANSAS CAPITAL IMPROVEMENTS PROGRAM (2015-2019) Comprehensive Detail Funding Source / Category / Division Water & Sewer Improvements Water & Sewer Maintenance (D910) Sewer Rehabilitation Ramsey and Overcrest Sanitary Sewer Rehabilitation Water/Sewer Relocations - Bond Projects Water/Sewer Equipment Expansions Water Storage & Pump Station Maintenance Water System Rehabilitation/Replacement Water Impact Fee Cost Sharing Projects Water & Sewer Services Improvements Utilities Financial Services (D520) Utilities Financial Services Improvements Utilities Technology Improvements Water & Sewer Maintenance (D910) Water Meters Water/Sewer Building and Office Improvements Water & Sewer Rate/Operations Study Backflow Prevention Assemblies Water & Sewer - Total 5500 - RECYCLING & TRASH COLLECTION: Recvclina & Trash Collection Improvements Recycling & Trash Collection (D920) RTC Office & Trans Station Exp Container Maintenance Building Upgrade Trash Collection Containers Trash Collection Compactors Recycling & Trash Collection - Total 5550 - AIRPORT: Aviation Improvements Aviation (D810) Airport Lighting Improvements Airport Boiler Improvements Airport Fire Sprinkler Repl White Hangar Airport Self Serve Station Upgrade Airport Roof Replacements Airport - Total 9700 - SHOP: Vehicles & Eauioment Improvements Fleet Operations (D830) Fleet - Police / Passenger Vehicles Fleet - RTC Vehicles / Equipment Fleet - Construction Equipment Fleet - Backhoes / Loaders Fleet - Heavy Utility Vehicles Fleet - Tractors / Mowers Fleet - Light / Medium Utility Vehicles Fleet - Other Vehicles / Equipment Shop - Total All Funding Sources - Total Projected Projected Projected Projected Projected Total 2015 2016 2017 2018 2019 2015-2019 2,340,000 0 0 0 0 2,340,000 1,000,000 2,000,000 1,500,000 1,500,000 1,500,000 7,500,000 1,300,000 1,000,000 500,000 500,000 500,000 3,800,000 150,000 145,000 168,000 21,000 20,000 504,000 85,000 0 0 0 0 85,000 2,095,000 1,825,000 2,055,000 1,885,000 2,065,000 9,925,000 275,000 200,000 200,000 200,000 200,000 1,075,000 7,245,000 5,170,000 4,423,000 4,106,000 4,285,000 25,229,000 20,000 20,000 20,000 20,000 20,000 100,000 12,000 20,000 20,000 20,000 30,000 102,000 315,000 325,000 325,000 325,000 325,000 1,615,000 170,000 50,000 50,000 50,000 50,000 370,000 30,000 0 170,000 0 0 200,000 10,000 10,000 10,000 10,000 10,000 50,000 557,000 425,000 595,000 425,000 435,000 2,437,000 9,599,000 7,105,000 6,538,000 6,066,000 5,255,000 34,563,000 1,500,000 0 0 0 0 1,500,000 25,000 0 0 0 0 25,000 100,000 100,000 50,000 50,000 50,000 350,000 134,000 138,000 142,000 146,000 150,000 710,000 1,759,000 238,000 192,000 196,000 200,000 2,585,000 1,759,000 238,000 192,000 196,000 200,000 2,585,000 20,000 20,000 20,000 20,000 0 80,000 25,000 25,000 25,000 0 0 75,000 75,000 0 0 0 0 75,000 0 12,000 0 0 0 12,000 110,000 0 0 0 0 110,000 230,000 57,000 45,000 20,000 0 352,000 230,000 57,000 45,000 20,000 0 352,000 346,000 286,000 232,000 294,000 295,000 1,453,000 860,000 755,000 990,000 1,166,000 792,000 4,563,000 356,000 255,000 140,000 260,000 0 1,011,000 593,000 504,000 389,000 0 102,000 1,588,000 386,000 384,000 664,000 278,000 280,000 1,992,000 375,000 85,000 243,000 257,000 364,000 1,324,000 568,000 901,000 517,000 510,000 530,000 3,026,000 233,000 772,000 709,000 474,000 360,000 2,548,000 3,717,000 3,942,000 3,884,000 3,239,000 2,723,000 17,505,000 3,717,000 3,942,000 3,884,000 3,239,000 2,723,000 17,505,000 $ 26,004,000 $ 22,648,000 $ 22,236,000 $ 21,242,000 $ 20,030,000 $ 112,160,000 no Replaced with new information City of Fayetteville, Arkansas 2015 Capital Budget 2015 Project Title & Description Budget Street Fund (2100) Transportation Improvements (5520) Willow Bend Development Cost Share (15001): This project will fund a cost share with an $ 500,000 affordable housing project, to provide up to $1 million towards the cost of street and drainage infrastructure in the project. Sidewalk Improvements (02053): This project is to provide funding to improve the 750,000 connectivity of the sidewalk system by constructing new and repairing existing sidewalks. Winter Weather Operations Center (15002): A Winter Weather Operations Center will 400,000 provide increased salt storage up to four times current capacity. The building will increase storage allowing for off peak purchases at lower costs. A GPS operations center will allow up to the minute tracking of snow removal vehicles which will allow improved coordination of streets treated. A blending system for mixing salt brine, beet juice, and calcium chloride will result in optimum mixes of material to provide the most efficient system of chemicals as conditions dictate. This building can also provide additional dry storage in non winter months for construction materials such as topsoil. Storage can also be utilized to protect and prolong the life cycle of vehicles and equipment that are currently stored outdoors. Total Street Fund Projects: 1,650,000 Parking Fund (2130) Parking Improvements (9130) Parking Lot Improvements and Overlays (06001): The City currently has 12 public parking 25,000 lots and one municipal parking deck located in the Downtown Business District and the Entertainment District. The surface lots are all asphalt 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 maintenance program provides routine maintenance and improvements in rotation for these lots as needed. Spring Street Parking Deck Improvements (15003): This project is for the ongoing 25,000 maintenance of the new parking deck currently being constructed on Spring Street. Meadow Street Parking Deck Improvements (15004): This project is for the ongoing 20,000 maintenance of the Meadow Street Parking Deck that is a 19-year old parking garage located directly behind the Chancellor Hotel. Total Parking Fund Projects: 70,000 Parks Development Fund (2250) Parks Development Capital (9255) Regional Park Development (02002): This project is for the development of the Regional 217,000 Park which includes constructing soccer, softball and baseball fields, playgrounds, pavilions, trails, volleyball, tennis and basketball courts, parking, roads, landscaping, an amphitheater and more. Total Parks Development Fund Projects: 217,000 Replaced with new information City of Fayetteville, Arkansas 2015 Capital Budget 2015 Project Title & Description Budget Impact Fee Fund (2300) Fire Improvements Fire Impact Improvements (07003): The purpose of this project is to accumulate funding for 80,000 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 90,000 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 400,000 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 500,000 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: 1,070,000 Sales Tax Capital Improvements Fund (4470) Bridge & Drainage Improvements: Stormwater Quality Management/Nutrient Reduction (02097): This is an ongoing project that 200,000 includes activities required to comply with the City's National Pollutant Discharge Elimination System (NPDES) Permit that is administered by the Arkansas Department of Environmental Quality. The funding is also used for other stormwater projects that focus on improving water quality in accordance with the City's Nutrient Reduction Plan, including stream restoration projects, funding for water quality groups, and project management and administration. Other Drainage Improvements (02108): This project provides funding for drainage projects 160,000 needed to mitigate flooding, repair and upgrade existing systems, cost share with developments when applicable, provide funding for storm drainage materials for use in projects constructed by in-house crews, etc. Current funds in this project will be used for a large drainage project that has been prioritized in the Washington/Willow Historic District to mitigate a long unresolved flooding issue. The estimated cost of this project is $1 million. Future funding will be accumulated where possible for additional large drainage projects. Replaced with new information City of Fayetteville, Arkansas 2015 Capital Budget 2015 Project Title & Description Budget Fire Improvements Fire Apparatus Replacements (03019): This project is for the planned replacement of fire 432,000 apparatus. The Fire Department has experienced a dramatic increase in emergency call volume which is impacting the replacement cycle for the fleet. The general industry standard guideline is for a fire engine to serve on the front line for seven (7) years and in the reserve fleet for three (3) years for a total of 10 years of reliable service. For a Ladder truck or aerial apparatus, the guideline is to serve for 10 years on the front line and five (5) years in the reserve fleet. This timeline is subject to change with the consideration of other factors such as maintenance cost, hours of operation, call volume, downtime, and number of miles. Fire Mobile Radios (10015): This project is to purchase FFD 800 Megahertz mobile radios for 36,000 communicating with the City's automatic aid Fire Departments. The FFD mobile radios are much more powerful with greater penetration into and out of buildings than the "county communications" radios currently in use which operate at 450 Megahertz. Staff has recently lost communication with interior fire attack personnel. This endangers not only the firefighters in the facility but also other personnel operating on the fire scene. This additional capability would fix this problem and provide for greater safety for firefighters. Fire Facility Maintenance (02006): This project allows for necessary repairs to the Fire 125,000 Department's existing fire stations, office locations, and facilities. 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. Fire Information Technology Updates (10017): This project will allow for the replacement of 50,000 systems before becoming technologically obsolete or inoperable without interrupting daily operations. With computer devices in the front line apparatus as well as all fire stations, one employee is currently supporting and maintaining over 80 computers, mobile devices, and software applications for 110 personnel. As technology infiltrates personal protective equipment such as face pieces and sensors, there will be a growing demand to support and maintain new technology. In addition, there is personnel accountability technology that helps account for the overall status of personnel and records movements into and out of an emergency incident giving the Incident Commander full situational awareness of all responders' locations and assignments. Information Technoloav Improvements AccessFayetteville Technical Improvements (04047): This project provides funding for 20,000 expansion, enhancements, third party application integration, promotion, and maintenance of the City of Fayetteville's website. Cityoffayetteville-ar.gov utilizes a hosted Content Management System (CMS) that is configured and maintained by a third party. The CMS allows end users to add, edit, and approve the content that is displayed on the website. Desktop Management System (15005): This project is to purchase and install a PC desktop 30,000 management program to enable automated security patches, software updates, operating system upgrades, automated software distribution, and enhanced PC support. Replaced with new information City of Fayetteville, Arkansas 2015 Capital Budget 2015 Project Title & Description Budget Document Management (02094): This project is to add additional scanners and licenses as 45,000 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. In 2015, a major upgrade is planned to the Teleforms and AppExtender portions of the EDMS. ERP Upgrade/Replacement (13008): This project is for the upgrading/replacing of the 200,000 current Financial, Human Resources, and Utility Billing system with a commercial Enterprise Resource Planning (ERP) system. The City's current system was purchased in 1992 and has reached its end of life. Geographic Information System (GIS) (02055): This project is to upgrade and expand the 75,000 City's base GIS computer hardware, software, and data collection systems to accommodate growth in the system's applications and user base. 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 city divisions including Police, Fire, Transportation, and Parks & Recreation. Local Area Network (LAN) Upgrade (02056): This project is to upgrade and expand the 135,000 City's Local Area Network (LAN)/Network infrastructure. The LAN is used by all divisions in the City across thirty locations connecting approximately 850 devices. While most components of the LAN are on a three to five year lifecycle, consideration is given to 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, most of the existing servers, switches, and other network hardware will be replaced. Staff also has plans to add technology that will increase the speed and reliability of the different aspects of the LAN. Specifically, 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. Microcomputer / Printer Replacements (02057): This project is for the replacement of failing 87,000 and outdated personal computers (PC's), printers, and monitors. 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. Storage Area Network (09031): This project provides storage for the City's increasing data 70,000 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 a major upgrade in 2016. Web Security Filtering (15006): This project is to upgrade the existing Web security/filtering 35,000 software with a more robust platform for better viewing and management of web security. The upgrade will allow managers better insight into web reporting and tools to help increase efficiency across the City. Replaced with new information City of Fayetteville, Arkansas 2015 Capital Budget 2015 Project Title & Description Budget Library Improvements Library Materials Purchases (02049): The project provides library materials including fiction, 406,000 non-fiction, reference, music and video cd's, and periodicals. Fiction and non-fiction materials are provided in hardback and ebook formats. The total library material collection size is approximately 270,000 items with items added on a monthly basis. The Fayetteville Public Library seeks to provide a collection of materials that is commensurate with benchmark cities (Lawrence, Kansas; Ames, Iowa; Champaign, IL.; Denton Texas; and, Iowa City, Iowa) as well as the national average for cities 50,000 to 99,000. During 2012 and 2013 over 1.3 million items were checked out. Additionally, library collections are moving more toward digital materials which places more pressure on the materials budget. Library Computer Replacements (04004): This project is to provide new and/or upgraded 35,000 technology infrastructure and services to library staff and patrons. Technology replacement cycle is typically five (5) years or less depending upon utilization. The project includes but is not limited to: all personal computing stations (staff and public); circulating technology equipment including laptops, iPads, and DVD players; server infrastructure; 88 cameras; 55 phones; networking equipment; Starr Island learning stations consisting of six touch screen systems; and various pieces of trending digital equipment for a patron technology innovation center/maker space. Other Capital Improvements Animal Services Improvements (14002): This project is for improvements to the kennel 35,000 building and to replace the entire exterior fence line at the Animal Shelter. The kennel building improvements include replacing five (5) rusted exterior door frames, replacing the back and front chain -link kennel cage doors with stainless steel doors (36 doors total), and to purchase and install an industrial dishwasher. The fence has many repaired holes as well as trees growing through it. New fencing will ensure the safety and containment of sheltered animals. This project will also provide for the installation of stainless steel cages in the clinic to be utilized for the isolation of animals as needed and will replace the plastic cages that have been in use for 20 years. Audit Expense: M$ Building Improvements (02046): This project consists of the repair and replacement of 125,000 damaged and worn roofs and HVAC systems and provides for other improvements such as remodels to city owned buildings. City Clerk Document Management Equipment (14003): This project is to replace one large 44,000 format and two high capacity scanners and a microfilm reader and reader printer. Due to the age of the scanners, compatibility issues with current programs and updates are occurring. The scanners are able to scan in city documents for electronic retrieval. The microfilm equipment reads archived documents. URI Replaced with new information City of Fayetteville, Arkansas 2015 Capital Budget 2015 Project Title & Description Budget Wayfinding Regional Signage Program (13013): This project continues the Regional 60,000 Wayfinding Signage Program. The program originally started with a grant from the Walton Family Foundation and continued with CIP/A&P Commission funding in 2013. The wayfinding signage program provides visitors and residents with a cohesive wayfinding sign experience through vehicular and pedestrian signs throughout the City, coordinated with seven (7) other cities in Northwest Arkansas. Wayfinding programs guide travelers to major public civic, cultural, visitor, and recreational destinations, therefore this program is of economic benefit for citizens and visitors. The success of the first two phases of this program have resulted in approximately 20 new locations requested to be signed by elected officials and citizens. Private funding and other public funding sources will be sought to facilitate the full project. City Hall Audio -Visual Renovation (13004): This project is to replace the audio/visual systems 100,000 in the meeting rooms in the City Administration Building. The components and systems are no longer able to meet the needs of the many people making presentations. The systems are inconsistent from room to room, do not interact with any other systems including video production and cause confusion and frustration for the users. Replacements of the A/V components with a system -based approach will bring the installations up to date, allow for future expansion and capacity, and make the operation of systems consistent from room to room. This will also provide for better ergonomics and ease of use, integration of the systems with other presentation and distribution systems, and modernize the systems overall. Staff will consolidate the management of A/V resources under one division to provide for better budgeting and support. Digital Signage Implementation (15007): This project is to purchase digital signs for every 15,000 point of public contact in a City building such as City Administration, Police Department, District Court, Animal Shelter, etc. Digital signage is a cost-effective means by which the City can communicate to the public timely and relevant information. Digital signage allows information and messages to be easily changed and updated, helping ensure accuracy and immediacy. The displays offer many advantages over printed posters, handbills and permanent signs because the information can be changed quickly and easily, there is no waste so paper costs are reduced and distribution costs are minimal. Television Center Digital Conversion (13015): This project is to convert the Television Center's 100,000 technology from analog to digital. The video production and telecasting industry made the conversion to digital technology several years ago. The systems used in the Television Center are still old, analog technology and the equipment has become scarce, unavailable, and expensive to repair. Due to the nature of the systems involved, the conversion cannot be phased in. Television Center Equipment (02061): This project is to replace and upgrade equipment at 50,000 the Television Center. 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 and replacement of needed equipment when necessary, such as projectors, screens, PA systems, and other A/V support equipment. Replaced with new information City of Fayetteville, Arkansas 2015 Capital Budget 2015 Project Title & Description Budget Woolsey Homestead Historic Restoration Project (15008): This project is a three (3) phase 70,000 renovation. Phase 1 - Imperative items completed in the first year focus on environmental site assessment and selective demolition. Clean up around the exterior of the main house, removal of vegetation, collapsed front porch, and loose wood and rubbish. Other items are: salvage of brick; removal of modern finishes and fixtures; seal off openings or any other exposed structure; water -proofing the structure; partial removal of the flooring; and installation of fencing for security. Phase 2 - Priority items estimated to be completed in the next one to three years include: focused attention on additional shoring measurers, roof replacement, civil site surveys and architectural master planning. Phase 3 - Significant Items in the final year are restoration to the 1840's period, removal of all later additions, long- term foundation and framing restoration, and cemetery marker restoration and conservation. Telecommunications Systems Upgrades (04001): This project is for system upgrades, 35,000 additional equipment and new software features that become available for users. These funds will also cover additional licenses needed for users adding onto various modules such as the paging system, recording system, etc. Parking Lot Improvements (City Employee) (11004): This project is for ongoing 10,000 improvements to City employee lots that are not utilized by the general public. Building Efficiency Improvements (15009): This project is for improvements of energy 40,000 efficiency, weatherization and water conservation to city facilities and includes the repair and replacement of inefficient HVAC equipment, lighting upgrades, insulation, window repair/replacement, and water efficiency projects. Energy assessments may need to be performed on several buildings to identify the scope of specific projects. Parks & Recreation Improvements Walker Park Senior Activity and Wellness Center (15010): This project will add space to the 25,000 Walker Park Senior Activity and Wellness Center's kitchen area by moving inner walls and updating kitchen equipment such as commercial ovens, fryers and refrigeration. The Walker Park Senior Activity and Wellness Center feeds almost 300 people per day including the Hillcrest Towers Congregate and Home Delivered Meals, Fayetteville Meals On Wheels program and the Elizabeth Richardson Center. The existing kitchen is unable to accommodate the amount of food preparation required to adequately serve the senior population. The center is requesting a kitchen expansion and renovation. Safety & ADA (15011): This project will be used to bring previous projects into ADA 15,000 compliance such as swings, play equipment, and sidewalk connections. Additionally, funds are used to address safety hazards that may occur over time. Forestry and Habitat Improvements (15012): This project is for tree plantings and 30,000 replacements in areas where trees are damaged such as on boulevards and in areas where old trees are being lost in parks. In addition, funding is requested for median right-of- way tree replacements for Hwy 265, Garland Avenue, Van Ache, and Rupple Road. Median replacements are for the first three years after planting assuming 15% mortality rate over three years. The Celebration of Trees, which is required for the City's Tree City USA designation, is funded annually from this project. Additionally, habitat restoration projects such as the Lake Fayetteville prairie restoration, are funded in this project. Habitat improvements are intended to restore or compliment existing natural areas as well as reduce maintenance. Funds in this project are also used for the annual operational motor pool cost for a stump grinder and chipper. Replaced with new information City of Fayetteville, Arkansas 2015 Capital Budget 2015 Project Title & Description Budget Lights of the Ozarks (02001): The Lights of the Ozarks display is an extremely popular annual 23,000 event that takes place from Thanksgiving to New Years Eve. Approximately 500,000 lights are displayed around the downtown square where an estimated 300,000 people come to view the display. Tree Escrow (08001): This project is used to plant trees in the street rights -of -way by contract 74,000 or in-house staff. Funds may also be used to maintain the trees or to purchase equipment for maintenance. Funds in this project are contributed by developers who cannot meet their preservation requirements and must be spent within seven years from receipt. Police Improvements Police Building Improvements (02047): This project is for major repairs of the Police 35,000 Department's building including but not limited to security door lock systems, major plumbing and electrical issues, roof repairs and replacement, minor re -models for the police facility, and buildings at the radio tower sites and warehouse. Employee Gym Equipment (13028): This project is to upgrade and replace older, outdated 7,000 equipment at the City's gym. Ongoing maintenance of the equipment and facility are vital to the health and wellness of city employees. An updated gym supports the City Wellness Committee's effort to provide a convenient and reliable place to exercise, decreases lost work time due to injury or illness, and minimizes potential increases in health insurance premiums for the City and its employees. Police Bulletproof Vests & Ballistic Protection (13011): This project provides the 50% local 52,000 match and any shortfall from federal funding for the purchase of bulletproof vests for new officers, the replacement of expired bulletproof vests, and new/replacement tactical bulletproof vests for members of the Emergency Response Team (ERT). Federal, State, and Local mandates exist for all officers to wear bulletproof vests when engaging in law enforcement activities. This project further funds ballistic protection equipment for the ERT including ballistic shields, plates, and blanket. The level III shield is designed to stop small arms ammunition, and is lighter and more mobile. The level IV shield is heavier and rated to stop larger ammunition fired from rifles. The ERT members also have level IV ballistic plates carried within their ballistic vests. The ballistic blanket can be quickly deployed for high risk situations including the protection of officers and civilians as a personal shield or in vehicle transport. Police Weapon Replacement (15013): This project is to replace some of the equipment on 8,000 the rifles used by the Emergency Response Team. While the rifles are in serviceable condition, the barrels, optics, and other items used for precision shooting are showing signs of wear and need to be replaced in 2015. In 2016, six (6) patrol rifles will need to be replaced. The Police Department will need to replace the handguns of all the officers in the department. The handguns are showing signs of wear and the Department has started to replace some of the internal parts of the weapons to maintain the accuracy and reliability. The Police Department has a ten year replacement schedule and the handguns will need to be replaced in 2017. These weapons need to be replaced and maintained as scheduled to ensure officers have reliable equipment to perform required duties. we Replaced with new information City of Fayetteville, Arkansas 2015 Capital Budget 2015 Project Title & Description Budget Police Automated External Defibrillator (AED) (15014): This project is to equip all 27 police 41,000 patrol vehicles with automated external defibrillators (AED). As officers are often the first responder in emergencies, AEDs are a valuable tool to have in the event of a cardiac arrest or heart attack and are an important part of giving CPR as recommended by the American Heart Association. Currently, the Police Department has two AED's. One is kept at the Department and the other is assigned to a patrol supervisor's vehicle. The use of an AED is taught to the officers during Basic Life Support for Healthcare Providers (CPR) classes, so there will not be any additional training costs associated with his purchase. Police Network/Server Replacements (14008): This project is for the scheduled replacement 68,000 of obsolete core and edge network switches and to replace all the modem and routers that support ongoing Police Department operations. The switches provide connectivity between all desktop computers and records management servers. Upgrade, updates, and technical support for the switch hardware/firmware are no longer available after five years of operation. The modem/routers provide a secure, wireless network connection from the mobile data terminals to the department's internal network and Global Positioning System (GPS) tracking data to central dispatch's Automatic Vehicle Location (AVL) system. Police Records Management System (14009): This project replaces the police records 150,000 management system that has been in use since 1998 and includes integrated computer aided dispatch (CAD), law enforcement records, fire records, and a mobile data system. Costs include data conversion, implementation costs and hardware/software upgrades. Police Specialized Equipment (02062): This project is to replace outdated and/or 21,000 malfunctioning equipment used during police operations. Examples of this equipment include traffic control equipment, bicycle replacement, wireless remote surveillance cameras, crisis negotiation throw phone, portable speed display signs for use in school zones, radar units, a total station system for accident reconstruction, Lasers, and other items used in police operations. This type of project is necessary to the efficient, on -going, and safe operations of the Police Department. The purchase of two hybrid UTV's to patrol the City's multi -use trails and a self-contained, temporary surveillance system that provides an additional measure of monitoring and safety for officers and the public in trouble spots, collisions, inclement weather, special events and traffic flow problems were unfunded. Police Technology Improvements (06002): This is an ongoing project for the replacement of 15,000 obsolete or malfunctioning department desktop computers, software, printers, and other peripheral equipment. Police Mobile Video System Replacement (15015): This project provides for the 35,000 replacement of the police mobile video systems. Mobile video is an important component of each patrol unit by documenting evidence to support prosecution and makes citizen complaints more easily investigated. All patrol vehicles are equipped with video recording devices that capture traffic stops and other relevant events. This video is uploaded to disk - 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. flu Replaced with new information City of Fayetteville, Arkansas 2015 Capital Budget 2015 Project Title & Description Budget Police Unmarked Vehicles (06003): This project is to purchase unmarked vehicles that are a 78,000 necessity for an effective 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; 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 in a unmarked capacity. During undercover investigations, the same vehicles are used to affect arrests and to conduct surveillance making it necessary to replace these vehicles more often. Street Improvements Street ROW/Intersection/Cost Sharing (02116): This project provides funding for developer 350,000 cost shares to complete street improvements associated with developments that are necessary but are not the full responsibility of the developer and provides for construction of miscellaneous street projects. Trail Improvements Trail Development (02016): This project is to provide funding to increase production of the 1,500,000 trails program. Funding provides resources for new trail development and asphalt replacement on existing trails. Lake Fayetteville Trailhead (BGSO) (15016): This project is for the construction of a 40 space 190,000 parking lot to serve as a trail head for the Lake Fayetteville Trail and Razorback Greenway. The lot would be located along Highway 265 adjacent to the Botanical Gardens of the Ozarks. Mud Creek Trail Lighting (15017): This project is for lighting Mud Creek Trail from Old Missouri 250,000 Road to Steele Boulevard. This 2.35 mile multi -use paved trail connects with Scull Creek and Frisco Trails to create a continuous 7.6-mile trail. Transportation Improvements In -House Pavement Improvements (02052): This project provides resources for the 1,692,000 systematic overlay of existing streets and includes curb cuts, curb and guttering, pavement striping, and preparation costs for overlays. The goal of this project is to overlay a minimum of nine (9) miles 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. Micro surfacing has been introduced as a pavement preservation method to extend the life of existing asphalt streets and providing maintenance of an additional six (6) miles of surface. Traffic Signal Improvements (02063): This project provides funding for the installation of new 110,000 traffic signals, upgrades, replacement of UPS back-up system batteries and the reflective sign material mandated by the latest version of the FHWA Manual on Uniform Traffic Control (MUTCD). All these functions are to enhance the safety and movement of pedestrians and vehicles throughout the City. New signal locations are determined as warranted by specific guidelines contained in the MUTCD. Upgrades are to provide more efficient operation by reduced travel time/delay, decreased exhaust emissions and increased safety. The UPS system requires complete replacement of all batteries every four years to remain reliable in the event of power interruptions. The sign material is to meet the minimum levels of reflectivity set forth in the MUTCD for night time visibility. 192 Replaced with new information City of Fayetteville, Arkansas 2015 Capital Budget 2015 Project Title & Description Budget Wireless Traffic Signal Control (15018): This project is ongoing and provides funding for the implementation of a wirelesses ethernet communication system for traffic signals (both data and video). Currently 20 intersections are on-line in this system with 11 more scheduled to be added this year. Drainage Maintenance (11021): This project will fund drainage projects as needed. Total Sales Tax Capital Improvements Fund Projects: Water & Sewer Fund (5400) Meter Operations Capital (1840) Utilities Financial Services Office Improvements (03038): This project is for various improvements in office hardware, software, communications, computers, 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. Utilities Technology Improvements (15019): The purpose of this project is to upgrade technology in the Utilities Financial Services Office. This will include 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, and a camera surveillance system. 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. The hand held and remote style meter reading mechanisms will be replaced in addition to the meters themselves. Water/Sewer building and Office Improvements (15020): This project is for structural maintenance, repair, and replacement of the existing water/sewer operations building and also any water/sewer operations office improvements that need to be done. Backflow Prevention Assemblies (02066): This project is for installation and/or replacement of backflow prevention assemblies on city facilities to meet requirements from city ordinances and the Arkansas Department of Health regulations. Water and Sewer Rate Study (02064): This project is to conduct a water and sewer rate study, which is required every three to five years. Water/Sewer Equipment Expansions (13019): This project is for expansion equipment for the Water/Sewer Operations Division. The list includes a tandem axle dump truck, leak detection equipment, a bulldozer, an upgraded inventory bar code system, a boring machine, a powered wheel barrel, a light tower, skid steer attachments, new equipment to meet evolving stormwater regulations, and other equipment as identified through time. 40,000 50,000 f�.S• ►i��I�I�I 20,000 12,000 315,000 170,000 30,000 150,000 193 Replaced with new information City of Fayetteville, Arkansas 2015 Capital Budget 2015 Project Title & Description Budget Capital Water Mains 15600 Water Storage & Pump Station Maintenance (15021): This project is for the maintenance of 85,000 system wide water pump stations and grounds. The pump station roofs, buildings and fencing need to be repaired and replaced. There is a need for meter and valve replacement. The ground tanks need power washing. New and upgraded generators are needed. Water/Sewer Impact Fee Cost Sharing (04039): This project involves all cases where impact 275,000 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, 2,095,000 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 existing pipes, pump stations, and/or storage assets. This project may use water/sewer funds, impact fees and cost shares where appropriate. Water/Sewer Relocations - Bond Projects (11011): This project is for various water and sewer 1,300,000 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 1,000,000 sewer collection system components to ensure adequate capacity and reduce storm and ground water flows entering the system. 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. As this may include capacity increases, impact fees may be spent. Sewer Rehabilitation Ramsey and Overcrest (15022): This project is to replace 2,340,000 approximately 7,000 feet of 15 inch gravity sewer line from Ramsey Avenue to Overcrest Street. This project will eliminate sanitary sewer overflows in the vicinity of Ramsey Avenue to Overcrest Street. This line will be up sized for ultimate build out in the area. Hal Replaced with new information City of Fayetteville, Arkansas 2015 Capital Budget 2015 Project Title & Description Budget WWTP Capital (5800) Building Improvements - W.W.T.P. (02032): This project is for structural maintenance, repair, 410,000 and replacement of the existing buildings or parts of the buildings at both wastewater treatment plants. Filter Cell Replacement - W.W.T.P. (15023): This project is to replace part of the filtration 1,000,000 system that removes suspended solids from the partially treated wastewater effluent before it is disinfected. The new filter cells will remove more suspended solids, thus increasing the clarity of water discharged to the White River as well as reducing disinfection costs. The existing system was installed at the Noland WWTP in 1988 and has become increasingly difficult and costly to operate and maintain. Phosphorus Standards Management (10027): This project supports efforts by the City 50,000 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): This project allows WWTP personnel to adapt 270,000 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. Upgrade/Replace Lift Stations - W.W.T.P. (02068): This project is to maintain the lift stations 67,000 for the wastewater treatment plants. The lift stations provide a vital function in the overall treatment of wastewater. The stations are exposed to extreme wear conditions and must be upgraded routinely. Additionally, new developments within the City increases the flow to various stations requiring additional or higher capacity equipment. Total Water & Sewer Fund Projects: 9,599,000 Recycling & Trash Collection Fund (5500) Recvclina & Trash Collection Improvements RTC Office & Transfer Station Expansion (13021): This project is for the expansion of the 1,500,000 transfer station. The existing transfer station was built in 1996 so repairs and modifications will be needed in the future. The expansion would occur if a new recycling facility were built. A new roof for the facility is needed due to leaks and expansion would include a new floor, deconstruction and electrical replacement, new pumping system, and new walls and door. Container Maintenance Building Upgrade (15024): This project is for the purchase and 25,000 installation of gas radiant heaters in the existing compost facility container maintenance building. This would also require the installation of natural gas service to the structure. Trash Collection Containers (15025): This project is for the purchase of 20, 30, and 40 cubic 100,000 yard open top containers. 195 Replaced with new information City of Fayetteville, Arkansas 2015 Capital Budget 2015 Project Title & Description Budget Trash Collection Compactors (10001): This project is for the purchase of compactors. The 134,000 drop 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. Aesthetics are improved by having a compactor as opposed to multiple dumpsters to service. Total Solid Waste Fund Projects: 1,759,000 Airport Fund (5550) Aviation Improvements Airport Lighting Improvements (15026): This project will replace outdated and inefficient 20,000 lighting at Drake Field Airport in multiple locations. Walk-thru assessments were performed to identify possible energy efficiency and opportunities. New LED lighting was noted for the tarmac, parking lot, T-hangers, FBO hanger and roadway Lighting. The lighting improvements are eligible for $22,500 worth of utility incentives. The estimated energy savings for the installation of all recommended upgrades is approximately $12,000 per year. The additional benefit of completing these lighting upgrades is reduction in maintenance costs of the outdated lighting. Airport Boiler Improvements (15027): This project will replace one of the outdated boilers 25,000 with new equipment as the Drake Field Airport currently has two boilers that are nearing the end of their useful life. The other boiler would remain as a back-up. Preliminary estimates for a new 94% efficient 1.5 MMBTU boiler are $50,000 - $75,000. The project is eligible for a $6,000 incentive from Source Gas. The new boiler would save approximately 2,000 therms or $1,200 per year (not including maintenance costs). Airport Fire Sprinkler Replacement - White Hangar (13027): This project is to replace the fire 75,000 protection sprinkler system in the historic White Hangar. The existing system has been in a deteriorated condition for at least a decade. Repairs have been made as needed, fixing leaks and replacing sections of piping and the system is tested regularly to ensure its functioning. However, due to its obsolete design as a "dry system," the piping is corroded throughout. The leaks and breaks that have occurred in the piping are almost exclusively due to this corrosion of the steel piping. The building is a unique historic structure that should be preserved. The fire protection sprinkler system is integral to protecting the building and its contents. Airport Roof Replacements (13025): This project will be for replacing the flat roof membrane 110,000 on the buildings currently occupied by the Arkansas Air & Military Museum and the FAA Facilities Maintenance. These buildings were the original brick terminal and boarding area structures constructed in the 1960s. The roof membrane of both buildings appears to be original construction that was coated with an elastomeric material after leaks developed. Airport maintenance has performed spot maintenance to repair leaks but leaks continue to occur and the membranes exhibit significant deterioration such that new roofs are warranted. The project will also provide for replacing or refurbishing the standing seam metal roof on the buildings currently occupied by tenants, Devol Aviation Aircraft Maintenance and Wings Avionics Inc. Total Airport Fund Projects: 230,000 Replaced with new information City of Fayetteville, Arkansas 2015 Capital Budget 2015 Project Title & Description Budget Shop Fund (9700) Fleet Operations Capital 11920 Backhoes/Loaders - Replacement (02076): The purpose of this project is to replace 593,000 obsolete or high maintenance construction equipment which is no longer suited for regular line service. Replacements for 2015 include three backhoes, four attachments, two loaders, one toolcat, and one skid steer loader. Construction Equipment - Replacement (02077): The purpose of this project is to replace 356,000 obsolete or high maintenance construction equipment which is no longer suited for regular line service. Replacements for 2015 include one large truck mounted excavator. Heavy Utility Vehicles - Replacement (02079): The purpose of this project is to replace 386,000 obsolete or high maintenance vehicles which are no longer suited for regular service. Replacements for 2015 include three dump trucks. Light/Medium Trucks - Replacement (02078): The purpose of this project is to replace 568,000 obsolete or high maintenance vehicles which are no longer suited for regular service. Replacements for 2015 include 17 trucks. Other Vehicles/Equipment - Replacement (02080): The purpose of this project is to replace 233,000 obsolete or high maintenance vehicles and equipment which are no longer suited for regular service. Replacements for 2015 include two spreaders, two compressors, one sweeper, one generator, one chipper, one forklift, and one trailer. Police/Passenger Vehicles - Replacement (02081): The purpose of this project is to replace 346,000 obsolete or high maintenance vehicles which are no longer suited for service. Replacements for 2015 include one small SUV, a sedan, six police vehicles, and two motorcycles. RTC Equipment - Replacement (02082): The purpose of this project is to replace obsolete or 860,000 high maintenance vehicles which are no longer suited for service. Replacements for 2015 include one rear load trash truck, two recycling trucks, and one front load trash truck. Tractors/Mowers - Replacement (02083): The purpose of this project is to replace obsolete 375,000 or high maintenance vehicles which are no longer suited for service. Replacements for 2015 include two small and three large tractors, two brush hogs, and four zero turn mowers. Total Shop Fund Projects: 3,717,000 Total Capital Improvements Program - 2015 Projects $ 26,004,000 197 Replaced with new information 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. Replaced with new information Description of Outstanding Bonds Special Obligation Bonds 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 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 to City streets and to the City's trail system. The original issue amount was $11,250,000. Sales and Use Tax Capital Improvement Bonds, Series 2013: 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 for certain street improvements. The original issue amount was $22,750,000. Replaced with new information 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 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. Water & Sewer System Refunding, Series 2014: 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 2009 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 2009 bond issue. The original issue amount was $6,330,000 r�11 Replaced with new information City of Fayetteville, Arkansas Bonds Outstanding December 31, 2014 Outstanding Bond Due Interest Description Issue Dates Rates Amount Special Obligation Bonds Tax Increment Interest Accretion Bonds 2005 2006-2029 6.500% $ 3,130,000 Sales and Use Tax Capital Improvement 2006 2006-2021 3.00-5.00% 45,835,000 Bonds, Series 2006A Sales and Use Tax Capital Improvement 2007 2007-2026 4.20-4.47% 11,860,000 Bonds, Series 2007A Sales and Use Tax Capital Improvement 2009 2015-2021 3.00-3.85% 10,195,000 Bonds, Series 2009A Sales and Use Tax Capital Improvement 2013 2015-2024 2.00-3.18% 20,250,000 Bonds, Series 2013 91,270,000 Revenue Bonds Hotel & Restaurant Gross Receipts Tax 2003 2004-2015 2.55-3.55% 650,000 Refunding, Series 2003 Parking Revenue Improvement Bonds, 2012 2013-2037 1.00-3.63% 6,040,000 Series 2012 Water & Sewer System Refunding, 2012 2012-2017 1.00-2.00% 2,155,000 Series 2012 Water & Sewer System Refunding, 2014 2014-2020 2.00-5.00% 6,165,000 Series 2014 15,010,000 $ 106,280,000 Replaced with new information City of Fayetteville, Arkansas 2015 Debt Service Payment Schedule Outstanding Bond Description Issue Principal Interest Total Special Obligation Bonds Tax Increment Interest Accretion Bonds 2005 $ 75,000 $ 0 $ 75,000 Sales and Use Tax Capital Improvement 2006 6,175,000 2,096,476 8,271,476 Bonds, Series 2006A Sales and Use Tax Capital Improvement 2007 940,000 550,870 1,490,870 Bonds, Series 2007A Sales and Use Tax Capital Improvement 2009 1,450,000 389,626 1,839,626 Bonds, Series 2009A Sales and Use Tax Capital Improvement 2013 0 623,345 623,345 Bonds, Series 2013 8,640,000 3,660,317 11,676,972 Revenue Bonds Hotel & Restaurant Gross Receipts Tax 2003 650,000 23,076 673,076 Refunding, Series 2003 Parking Revenue Improvement Bonds, 2012 120,000 174,520 294,520 Series 2012 Water & Sewer System Refunding, 2012 705,000 43,100 748,100 Series 2012 Water & Sewer System Refunding, 2014 805,000 219,850 1,024,850 Series 2014 $ 10,920,000 $ 4,120,863 $ 14,729,191 202 Replaced with new information City of Fayetteville, Arkansas Computation of Legal Debt Margin December 31, 2014 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. 2014 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 $ 1,333,934,687 266,786,937 $ 266,786,937 Debt Applicable to Debt Limit 2004-2014 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 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. 203 Replaced with new information City of Fayetteville, Arkansas Total Debt to Maturity Schedule - All Funds December 31, 2015 Principal Amount Maturity Beginning Ending Annual Debt Year Balance Additions Reductions Balance Interest Requirement 2015 109,778,055 0 10,920,000 98,858,055 4,120,863 15,040,863 2016 96,849,328 0 10,645,000 86,204,328 3,675,335 14,320,335 2017 84,855,000 0 11,150,000 73,705,000 3,228,997 14,378,997 2018 73,705,000 0 11,690,000 62,015,000 2,749,771 14,439,771 2019 62,015,000 0 12,190,000 49,825,000 2,238,795 14,428,795 2020 49,825,000 0 11,240,000 38,585,000 1,700,583 12,940,583 2021 38,585,000 0 7,330,000 31,255,000 1,338,336 8,668,336 2022 31,255,000 0 7,270,000 23,985,000 968,958 8,238,958 2023 23,985,000 0 8,555,000 15,430,000 719,643 9,274,643 2024 15,430,000 0 7,820,000 7,610,000 416,466 8,236,466 2025 7,610,000 0 715,000 6,895,000 177,476 892,476 2026 6,895,000 0 260,000 6,635,000 118,845 378,845 2027 6,635,000 0 265,000 6,370,000 1 1 1,298 376,298 2028 6,370,000 0 275,000 6,095,000 103,193 378,193 2029 6,095,000 0 3,400,000 2,695,000 12,004,540 15,404,540 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 $ 109,778,055 $ 0 $ 106,345,000 $ 3,433,055 $ 34,063,023 $ 140,408,023 I Replaced with new information § - \ - E \\ / 2 i IE ® , 2 � � \ MA � - § / _ _ /Q) }) CO q } 7: :« /a , o a 3 u Ile : ^ : } \\ \ \ \ a § o = � L k m / O . - � E 2 ® / / - \ / \ - < E / } ° 2 !\ / {E ) 0 { §2 s -' � a){ / - - � 7 \ /\ = � � \ ° a _u U 0> {)f G E'E \ :c r U> } \ « , � \ § U IL § - - \ [ \ uE \\ 0 a \ §_CL 13 \ \ \_ \ \ } f) f 205 Replaced with new information Officials of the City of Fayetteville, Arkansas Elected Officials Mayor Lioneld Jordan 479.575.8330 mayor@fayetteville-ar.gov Ward 1, Position 1 Adella Gray 479.442.4958 Wardl_posl@fayetteville-ar.gov Ward 1, Position 2 Sarah Marsh 479.442.3095 Wardl_pos2@fayetteville-ar.gov Ward 2, Position 1 Mark Kinion 479.521.7632 Ward2_pos 1 @fayetteville-ar.gov Ward 2, Position 2 Matthew Petty 479.442.5536 Ward2_pos2@fayetteville-ar.gov Ward 3, Position 1 Justin Tennant 479.973.5202 Ward3-posI@fayetteville-ar.gov Ward 3, Position 2 Martin W. Schoppmeyer, Jr. 479.442.3535 Ward3_pos2@fayetteville-ar.gov Ward 4, Position 1 Rhonda Adams 479.442.4612 Ward4-posI@fayetteville-ar.gov Ward 4, Position 2 Alan Long 479.442.5415 Ward4_pos2@fayetteville-ar.gov City Attorney Kit Williams 479.575.8313 kwilliams@fayetteville-ar.gov City Clerk/Treasurer Sondra Smith 479.575.8323 City_clerk@fayetteville-ar.gov District Judge David Stewart 479.587.3590 dstewart@fayetteville-ar.gov Management Staff Executive Staff Chief of Staff Don Marr 479.575.8330 dmarr@fayetteville-ar.gov Police Chief Greg Tabor 479.587.3565 police@fayetteville-ar.gov Fire Chief David Dayringer 479.575.8365 fire@fayetteville-ar.gov Senior Department Directors Communications & Marketing Director Lindsley Smith 479.575.8330 Ismith@fayetteville-ar.gov Development Services Director Jeremy Pate 479.575.8265 jpate@fayetteville-ar.gov Chief Financial Officer Paul A. Becker 479.575.8330 pbecker@fayetteville-ar.gov Parks & Recreation Director Connie Edmonston 479.444.3471 parks_and_recreation@fayetteville-ar.gov Transportation Services Director Terry Gulley 479.575.8228 transportation@fayetteville-ar.gov Utilities Director Vacant 479.575.8330 Division Heads Accounting Director Marsha Hertweck 479.575.8281 accounting@fayetteville-ar.gov Billing & Collection Manager Cheryl Partain 479.521.1258 cpartain@fayetteville-ar.gov Budget Director Kevin Springer 479.575.8347 budget_research@fayetteville-ar.gov Building Maintenance Superintendent Wade Abernathy 479.575.8363 wabernathy@fayetteville-ar.gov City Engineer Chris Brown 479.575.8206 engineering@fayetteville-ar.gov City Prosecutor Casey Jones 479.575.8377 cjones@fayetteville-ar.gov Community Resources Director Yolanda Fields 479.575.8260 community_services@fayetteville-ar.gov Director of Aviation John Roscoe 479.718.7642 jroscoe@fayetteville-ar.gov Dispatch Manager Kathy Stocker 479.587.3555 police@fayetteville-ar.gov District Court Administrator Dena Stockalper 479.587.3591 district_court@fayetteville-ar.gov Fleet Operations Superintendent Jesse Beeks 479.444.3495 fleet@fayetteville-ar.gov Director of Media Services Fritz Gisler 479.444.3434 fgisler@fayetteville-ar.gov Human Resources Director Missy Leflar 479.575.8278 mleflar@fayetteville-ar.gov Information Technologies Director Vacant 479.575.8320 Internal Auditor Leslie Smith 479.575.8261 Ismith@fayetteville-ar.gov Parking & Telecommunications Manager Sharon Waters 479.575.8280 parking@fayetteville-ar.gov Purchasing Manager Peggy Vice 479.575.8256 purchasing@fayetteville-ar.gov Recycling & Trash Collection Director Jeff Coles 479.575.8398 solid waste@fayetteville-ar.gov Sustainability & Resilience Director Peter Nierengarten 479.575.8272 jcoleman@fayetteville-ar.gov Water & Wastewater Operations Manager Tim Nyander 479.575.8386 water_ and sewer_ maintenance@ fayetteville-ar.gov OF Replaced with new information City of Fayetteville, Arkansas 2015 Operating Budget Outside Agency Funding Actual Budgeted Estimated Budgeted 2013 2014 2014 2015 General Fund (1010): Fayetteville Boys & Girls Club $ 205,350 $ 215,175 $ 215,175 $ 215,175 Public Access Provider Your Media 105,000 105,000 105,000 105,000 NWAEDD (Senior Center) 53,350 74,314 74,314 84,514 Arkansas Air & Military Museum 14,500 14,500 14,500 14,500 *NWA Regional Planning 40,469 40,469 40,469 51,506 *Central Emergency Medical Service 270,000 270,000 270,000 270,000 Total General Fund Outside Agency Funding 688,669 719,458 719,458 740,695 Street Fund (2100): Ozark Regional Transit 296,000 300,000 300,000 300,000 Razorback Transit 50,000 50,000 50,000 213,759 Total Street Fund Outside Agency Funding 346,000 350000 350,000 513,759 Total Outside Agency Funding $ 1,034,669 $ 1,069,458 $ 1,069,458 $ 1,254,454 * These Outside Agencies Have Interlocal Governmental Agreements. 207 Replaced with new information 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 r�: Replaced with new information 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 RTC.............................................................................................................. Recycling & Trash Collection 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 rm• Replaced with new information LISTING OF ACRONYMS, (continued) USACE........................................................................................ United States Army Corps of Engineers 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 0► 1 Replaced with new information GLOSSARY 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. 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. Replaced with new information GLOSSARY, (continued) 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. ENCUMBRANCE. An account used to record the estimated amount of contracts, salary commitments and purchase orders that are chargeable to an appropriation. 212 Replaced with new information GLOSSARY, (continued) 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 FUND. A fund used to account for all transactions of a governmental unit that are not accounted for in another fund. 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. 213 Replaced with new information GLOSSARY, (continued) 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. 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. o Replaced with new information GLOSSARY, (continued) ORDINANCE. A formal legislative enactment by the governing board of a municipality. If it is not in conflict with any higher form of law, such as a state statute or constitutional provision, it has the full force and effect of law within the boundaries of the municipality to which it applies. PERFORMANCE BUDGET. A budget which relates appropriations to work loads. By featuring unit measures, performance budgets are believed to express official and citizen interest in the managerial value of efficiency. PERFORMANCE MEASURES. Performance measures provide a means of identifying the level of service provided. Performance measures include a measurement of Demand, Workload, Productivity, and Effectiveness. PROGRAM. Operating units within a Division. Each program represents a specific type of activity within its Division aimed at providing a service for which the City is responsible. PROGRAM BUDGET. A budget which relates appropriations to goals. Budget makers practicing this approach strive to appropriate sums to non -organization, goal -oriented cost centers. Program budgeting is believed to express official and citizen interest in planning and in the effective use of resources. PROGRAM OBJECTIVES. A program objective is a decision about the amount of progress to be made within a specified period of time in reducing the gap between real conditions and the ideal conditions described in the Program Description. It states in measurable quantitative terms the results to be achieved within a specified time and plans the incremental steps to achieve them. PRODUCTIVITY. Unit cost (productivity data) enables decision -makers to measure efficiency, as opposed to total expenditures. Productivity unit costs can also be used to quickly estimate the cost of adding more service or savings realized from reductions in service. PROPRIETARY FUND. Sometimes referred to as "income -determination" or "commercial -type" funds. Examples are enterprise and internal service funds. RESERVE. An account that records a portion of the fund equity that must be segregated for some future use and which is not available for further appropriation or expenditure. RETAINED EARNINGS. The accumulated earnings of an enterprise or internal service fund that have been retained in the fund and that are not reserved for any specific purpose. REVENUE. Additions to fund financial resources other than from interfund transfers and debt issue proceeds. SPECIAL REVENUE FUND. A fund established to account for revenues from specific taxes or other earmarked revenue sources that by law are designated to finance particular functions or activities of government. 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. 215 Replaced with new information GLOSSARY, (continued) 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. o