HomeMy WebLinkAboutCity Council Meeting - Council Workshop - Minutes - 11/19/2013 1V Tr
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Kent City Council Workshop
November 19, 2013
The meeting was called to order at 5:01 p.m. by Council President Dennis Higgins.
Councilmembers present: Higgins, Boyce, Thomas, Perry, and Ralph.
Councilmember Albertson was expected to attend and Councilmember Ranniger was
excused.
2013-2014 Biennial Budget Adjustments. Tom Brubaker Interim Chief
Administrative Officer introduced the item and discussed the schedule of events.
Mayor Cooke comunicated that the City is almost halfway through the biennial budget
and that this is the first two-year budget the City has ever had. She said the 2013-
2014 budget was adopted at the end of 2012 and that this is to ensure the budget is
still on track. The City is in negotiations with two unions, she said, but one, the Kent
Police Officers Association (KPOA) has agreed to terms and those adjustments are
reflected in the budget adjustments. She communicated that some revisions are
required by the Affordable Care Act in 2014 and will be seen in 2015. She said the
economy is beginning to rebound and permit demand has increased causing the need
for staff additions. There are also some public safety concerns that will be addressed
and at some point the State may discontinue the $5 million streamlined sales tax
(SST) mitigation which will cause a hit to the City's budget. She also communicated
that the City wants to explore how to increase its retail options base.
Brubaker communicated that the 2014 Budget is built upon continued revenue
streams such as utility taxes. He communicated how the internal utility tax is broken
down. He noted that the budget, as enacted for the 2013-2014 biennium, assumes
that the City will continue funding the same City services as it did in 2013, including a
utility rate increase, and funds the Capital Improvement Program (CIP). He also noted
that there is $9.5 million going to water, sewer, and storm drainage projects
throughout the City. He warned that although there is some good news with the
budget, the debt still needs to go down, and there are unmet needs on our roads and
parks. He added that the City still has a long way to go and needs to be careful on
what is done with the funds.
Councilmember Albertson arrived at 5:13 p.m.
Bob Nachlinger, Finance Director highlighted that the general fund balance will have
achieved the 10% reserve target by the end of the year. He also noted that the
Contigency for Unanticipated Costs will be fully funded at $1,500,000, and the
Strategic Opportunities Fund will receive its first funding. He stated that the City has
paid down both internal and external debt and the total governmental funds balance
has grown by $34.5 million over the past three years. He noted the specifics of the
general fund, bonded debt, internal debt, and the governmental fund balances. He
also reviewed the annual principal and interest.
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Kent City Council Workshop Minutes November 19, 2013
Nachlinger communicated that there are two parts to the internal debt; unstructured
and structured. He communicated that the structured debt pertains to the ShoWare
operating fund which is $500,000 per year from the general fund and $1 million
annually for the capital projects fund. He further stated that unstructured debt started
at $14.85 million, including $2.5 million for the golf fund. He said that his estimate is
that the City will reduce it by $4.5 million in 2013 and it will be reduced by $4 million
per year thereafter. He communicated that the City wants to pay back the
unstructured debt as soon as possible to show it is responsible with its debts.
Councilmember Perry questioned Brubaker whether fire hydrants and street lights
were being paid for out of the general fund. Brubaker clarified that there was a 4%
internal utility tax to supplement the general fund so it wasn't burdened by the street
light and hydrant costs. Due to a recent change in law, the water utility will once
again cover the cost of providing water hydrants, and to the extent fire hydrant or
street light costs from the general fund are freed up, those funds will go towards IT
and streets. However, because $6 or $7 million is still owed in unstructured debt, all
excess money from those revenues are being directed to pay down capital debt.
Mayor Cooke confirmed that the funds were to be allocated to streets and technology
after it is applied to debt.
Brubaker read the Code language concerning the payments.
Nachlinger discussed the governmental funds total fund balances. He noted that the
total fund balances started off in 2011 at a negative $14 million and now it is
estimated to be $20 million in 2014.. He added that the City's rating was lowered by
Standard and Poor's in 2011 and the fund balance needs to be around $30 million to
improve its rating.
Brubaker pointed out that the City is required to separate annexation funds when
reporting in the budget and it is included in this general fund document. The City, he
said, is fully funding the Contingency for Unanticipated Costs fund and adding
$458,690 into the Strategic Opportunities Fund at the end of this year.
Nachlinger communicated that in 2014 the adopted general fund budget total for
revenues is $75.7 million. At the August 28 Council workshop meeting, he added, the
Council authorized an additional $385,000 which equates to a budget of $78.1 million
dollars. The approved expenditure budget was a little over $74 million and there are
negative $601,000 in refinements. He noted that after all the adjustments, the ending
fund balance is just over $10 million.
Brubaker summarized that after all the end of year allocations, current projections
show that the Council may have a remaining balance of $1.4 million to allocate.
However, there are labor negotiations, debt to pay, and other items the funds still
need to be allocated to.
Councilmember Albertson confirmed with Nachlinger that the cost allocation budget
line reflects the amount of general fund services that are spread out among other
funds.
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Kent City Council Workshop Minutes November 19, 2013
Brubaker communicated the specific staffing adjustments to the budget and noted
that some staff adjustments are intended to mitigate anticipated costs caused by
compliance with the affordable healthcare act.
Councilmember Boyce discussed the ability of the criminal justice fund to absorb, on
an annual ongoing basis, the cost of adding two additional police officers from that
fund. Brubaker communicated that it was sustainable and that there is enough room
in the fund to hire two more police officers.
Councilmember Ralph communicated that there were six positions frozen in the
criminal justice fund and verified that two would be unfrozen.
Brubaker continued and discussed Public Works and their refinements.
Councilmember Boyce communicated that there aren't enough police officers and will
be advocating for the hiring of at least six more police officers in the future.
Councilmember Perry communicated that she is very concerned about the application
of utility tax receipts and Nachlinger said he will bring more information at the next
workshop.
Councilmember Thomas communicated that he agreed with Councilmember Boyce on
adding more officers.
Council President Higgins said he would like to see information on adding transit
(ORCA card) passes.
Councilmember Ralph suggested looking at the two union labor contracts that are still
out there and also seeking additional support for the police department.
Councilmember Albertson said the water, sewer, and storm drainage items need to be
reviewed. She said the rates are already high and wondered if the Council needs to
look at the 5% increase closer.
Council President Higgins said he would follow up with staff, and encouraged them to
work with Brubaker on getting their questions answered.
Brubaker communicated that the labor contract hasn't been concluded, which would
cause additional drawdown on the budget and that the $1.4 milliion is "one-time"
money and isn't sustainable year after year. He stated that there is tremendous
unmet need in the City.
The meeting adjourned at 6:43 p.m.
( J J
Ronald F. core, MMC
City Clerk
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Council Workshop 11/19/2013
2014 Mid-Biennium Expenditure Adjustment
Adopted vs. Proposed Budget by Fund
2014 Adopted 2014 Proposed
Expenditures Expenditures Variance % Change Page #
Unchanged Funds
LEOFF 1 Retiree Benefit Fund 1,184,337 1,184,337 - 0.0%
Lodging Tax 178,500 178,500 - 0.0%
Youth Teen 898,524 898,524 - 0.0%
ShoWare Operating Fund * 820,200 520,200 (300,000) -36.6%
Special Assessment 2,502,519 2,502,519 - 0.0%
Street Capital Projects 4,700,000 4,700,000 - 0.0%
Parks Capital Projects * 510,000 810,000 300,000 58.8%
Technology Capital Projects 1,247,808 1,247,808 - 0.0%
Central Services - Central Stores 518,406 518,406 - 0.0%
* ShoWare Lifecycle project re-classified from ShoWare Operating Fund to Parks Capital Projects Fund,
due to new reporting standards from the Governmental Accounting Standards Board (GASB).
Refinements Only (see page 22 for details)
Street Operating 9,625,185 9,573,391 (51,794) -0.5% 3
Capital Improvement 10,599,674 10,565,195 (34,479) -0.3% 4-5
Community Block Grant 748,000 914,499 166,499 22.3% 6
Debt Service Funds 10,053,059 9,965,140 (87,919) -0.9% 7
Golf Complex 3,106,588 3,112,768 6,180 0.2% 8
Fleet Services 3,707,872 3,740,708 32,836 0.9% 9
Facilities Fund 5,092,307 5,067,496 (24,811) -0.5% 10
Insurance Funds 16,214,708 16,062,826 (151,882) -0.9% 11-15
Utility Funds
Water Operating 18,236,351 18,257,158 20,807 0.1% 16
Sewerage Operating 40,370,473 40,400,398 29,925 0.1% 17
Other Funds
Criminal Justice 2,553,781 2,863,414 309,633 12.1% 18
Central Services - Info Tech 6,145,148 6,501,736 356,588 5.8% 19
General Fund, including Annexation 74,051,547 74,665,708 614,161 0.8% 20-21
Total Gross Expenditure Budget 213,064,987 214,250,731 1,185,744 0.6%
See page 22 for a detailed list of the 2014 Proposed Expenditures Budget Adjustments.
This Page Intentionally Left Blank
Street Operating Fund
Fund Summary
2012 2013 2014 2014
Actual Adj Budget Adopted Adjustments
BEGINNING FUND BALANCE 3551417 275,044 237,517 424,441
Revenues
Fuel Tax - Unrestricted 1,865,667 1,886,725 1,905,592
B & O Tax 4,700,000 4,700,000
Water 162,924 167,414 172,436
Sewer 223,450 231,245 238,182
Drainage 165,087 173,236 178,433
Electric 1,088,861 1,119,842 1,131,040
Gas 350,459 393,959 397,899
Garbage 156,016 205,866 207,925
Telephone 710,882 669,929 669,929
Miscellaneous Revenue (47,995) 70 70
Total Revenues 4,675,351 9,548,286 9,601,506 9,601,506
Expenditures and Transfers
Debt Service
PW Trust Fund Loan 797,200 827,069 789,798
LTGO Bonds 2000 28,775
LTGO Bonds 2002 553,692
GO Refund (96) 2004 136,393 139,507 151,089
GO Refund 2005 (93,95,00,96TF) 37,789 114,714 112,485
LTGO Bonds 2008 487,066 466,921 472,025
LTGO Bonds 2009 207,213 207,107 207,637
GO Refund 2012 (2000/2002) 253,557 600,023 800,283
Total Debt Service 2,501,685 2,355,341 2,533,317 2,533,317
Operating Costs
Street Utility Operations 1,805,094 1,674,419 1,697,543
Street Tree Maintenance Program 196,017 267,968 274,145
Engineering Services Allocation 264,546 265,180 265,180
Total Operating Expenditures 2,265,657 2,207,567 2,236,868 2,236,868
Projects
Street Overlays and Materials 4,550,000 4,700,000
Street Light Repair 150,000
Metro Transit Services 155,000 155,000 155,000
Closed and Other Projects (166,618)
Total Projects (11,618) 4,855,000 4,855,000 4,855,000
2014 Proposed Adjustments
Refinements -'Debt Services (53,440)
Refinements Salaries &Benefits 1,646
Total Expenditures &Transfers 4,755,724 9,417,908 9,625,185 9,573,391
Net Revenues less Expenditures (80,373) 130,378 (23,679) 28,115
ENDING FUND BALANCE 275,045 405,422 213,838 452,556
Council Workshop 11/19/2013 Page 3
Capital Improvement Fund
Fund Summary
2012 2013 2014 2014
Actuals Adj Budget Adopted Adjustments
BEGINNING FUND BALANCE (12,052,614) (11,082,376) (6,677,326) (7,055,821)
Revenues
Sales Tax 4,608,055 4,340,469 4,405,576
Utility Tax 1,171,672 1,218,674
Real Estate Excise Tax 1,644,785 1,142,799 1,398,819
Real Estate Excise Tax - 2nd Qtr % 1,644,785 1,142,799 1,398,819
Real Estate Excise Tax - State 258,392
Miscellaneous Revenues 2,135 3,939 3,978
Transfer In - General Fund ** 2,201,772 2,193,787 2,259,600
Transfer In - Facilities 260,000
Sale of Property 198,526 6,000,000
Subtotal - Adopted Budget 10,818,451 15,995,465 10,685,466 10,685,466
Adjustments (approved at 8/20 Council Workshop) 76 j,374
Sale of Property (3,500,000) 3,500,000
Total Revenues 10,818,451 12,495,465 10,685,466 14,954,840
Expenditures and Transfers
Debt Service
Non-Voted Debt Service 6,820 1,171,672 1,218,674
LTGO Bonds 2000 76,575
Valley Communications 170,910 240,880 229,280
LTGO Bonds 2002 434,733
LTGO /Taxable Bonds 2003 667,274 666,340 186,491
GO Refund (96) 2004 1,447,831 1,480,875 1,603,821
GO Refund 2005 (93,95,00,96TF) 63,112 191,579 187,857
LTGO Bonds 2006 770,000 758,000 1,246,000
LTGO Bonds 2008 1,412,334 1,306,679 1,324,575
GO Refund 2009 (Part 1999) 721,641 721,268 723,120
GO Refund 2012 (2000/2002) 350,111 747,257 679,856
ShoWare Debt Service 2,764,025 2,500,000 2,400,000
Water Fund Loan Payoff 366,660
Subtotal Debt Service 9,252,026 9,784,550 9,799,674 9,799,674
Facilities Projects 260,000
Technology Projects 120,000
Parks Projects
Adopt-a-Park Program 23,602
Eagle Scout Projects 23,159
ShoWare Lifecycle 300,000 300,000 300,000
Park Lifecycle Program 400,000 178,991 500,000
Urban Forestry Plan 15,000 24,248
Closed and Other REET Projects (738)
Subtotal Parks Projects 714,262 550,000 800,000 800,000
Closed &Other Projects (498,076) (30,197)
Council Workshop 11/19/2013 Page 4
Capital Improvement Fund
Fund Summary
2012 2013 2014 2014
Actuals Adj Budget Adopted Adjustments
2014 Proposed Adjustments
Refinements - Debt Service (34,479)'
Total Expenditures &Transfers 9,848,212 10,304,353 10,599,674 10,565,195
Net Revenues less Expenditures 970,239 2,191,112 85,792 4,389,645
Capital Reserves 250,000 500,000 500,000
Unreserved (9,141,264) (7,091,534) (3,166,176)
ENDING FUND BALANCE (11,082,375) (8,891,264) (6,591,534) (2,666,176)
** Per Ordinance #4020 passed on 12/13/2011, the equivalent of 4% utility tax on the City's internal
utilities is to be transferred to the Capital Improvement Fund. These monies, as they become available, are to
apply equally to information technology and street capital needs. Because the CIP fund is still running a deficit,
these monies are not available for information technology and street capital needs.
Council Workshop 11/19/2013 Page 5
Community Block Grant Fund
Fund Summary
2012 2013 2014 2014
Actual Adj Budget Adopted Adjustments
Revenues
CDBG Block Grant - HUD 892,713 691,888 748,000
Subtotal - Adopted Budget 892,713 691,888 748,000
2014 Proposed Adjustments
Refinements - per draft funding allocation 166,499
Total Revenues 892,713 691,888 748,000 914,499
Expenditures
Salaries 350,645 329,421 332,195
Benefits 158,387 162,975 166,471
Supplies 61,163 30,994 33,193
Services 322,517 168,073 216,141
Subtotal - Adopted Budget 892,713 691,463 748,000
2014 Proposed Adjustments
Refinements - per draft funding allocation 166,499
Total Expenditures 892,713 691,463 748,000 914,499
Council Workshop 11/19/2013 Page 6
Non-Voted Debt Service Fund
Fund Summary
2012 2013 2014 2014
Actuals Adj Budget Adopted Adjustments
Beginning Fund Balance 14,000
Revenues &Transfers In
Non-Voted Debt Service 804,020 1,998,741 2,008,472
LTGO Bonds 2000 105,350
Valley Communications 170,910 240,880 229,280
LTGO Bonds 2002 988,425
LTGO / Taxable Bonds 2003 667,274 666,340 186,491
GO Refund (96) 2004 1,584,224 1,620,382 1,754,910
GO Refund 2005 (93, 95, 00, 96TF) 100,901 306,293 300,342
LTGO Bond 2006 770,000 758,000 1,246,000
LTGO Bonds 2008 1,899,400 1,773,600 1,796,600
GO Refund 2009 (Part 1999) 1,048,675 1,050,125 1,050,825
GO Refund 2012 (2000/2002) 603,669 1,347,280 1,480,139
Subtotal - Adopted Budget 8,756,847 9,761,641 10,053,059 10,053,059
2014 Proposed Adjustment
Refinement- Debt Service (87919)''
Total Revenues &Transfers In 8,756,847 9,761,641 10,053,059 9,965,140
Expenditures
Principal 5,747,813 5,713,775 6,009,687
Interest 2,981,033 4,047,866 4,043,372
Subtotal - Adopted Budget 8,728,847 9,761,641 10,053,059 10,053,059
2014 Proposed Adjustment
Refinement- Debt Service (87919)'
Total Expenditures 8,728,847 9,761,641 10,053,059 9,965,140
Council Workshop 11/19/2013 Page 7
Golf Operating Fund
Fund Summary
2012 2013 2014 2014
Actual Adj Budget Adopted Adjustments
BEGINNING FUND BALANCE (2,174,297) (2,395,200) (2,280,581) (2,486,259)
Revenues
Charges for Services 1,823,239 2,201,000 2,218,000
Rentals 169,463 218,000 218,000
Leases 71,779 81,350 60,000
Sales 509,787 563,994 618,344
Miscellaneous Revenue 115,622 7,890 7,890
Total Revenues 2,689,890 3,072,234 3,122,234 3,122,234
Expenditures
18 Hole Course 1,694,756 1,724,636 1,754,017
Par 3 Course 302,746 294,944 299,546
Driving Range 471,474 479,598 488,012
Merchandising 441,817 554,930 565,013
Transfers Out 2,946
Subtotal - Adopted Budget 2,910,793 3,057,054 3,106,588 3,106,588
2014 Proposed Adjustments
Refinements - Salaries & Benefits 3,337
Information Technology Costs 2,843
Total Expenditures 2,910,793 3,057,054 3,106,588 3,112,768
Net Revenues less Expenditures (220,903) 15,180 15,646 9,466
ENDING FUND BALANCE (2,395,200) (2,380,020) (2,264,935) (2,476,793)
Council Workshop 11/19/2013 Page 8
Fleet Services Fund
Fund Summary
2012 2013 2014 2014
Actual Adj Budget Adopted Adjustments
BEGINNING FUND BALANCE 2,628,235 1,866,304 1,237,151 1,393,225
Revenues
Fleet Operations 2,961,063 3,187,651 3,335,555
Fleet Replacement 374,875 792,850 1,042,850
Sale of Property 29,335
Interest Income 3,335 13,835 13,835
Total Revenues 3,368,608 3,994,336 4,392,240 4,392,240
Expenditures
Salaries & Benefits 847,779 827,334 835,845
Supplies 1,596,595 1,583,964 1,615,815
Services 786,363 739,124 756,212
Capital Outlay 820,905 1,364,440 500,000
Transfers Out 78,898 134
Subtotal - Adopted Budget 4,130,540 4,514,996 3,707,872 3,707,872
2014 Proposed Adjustments
Refinements - Salaries & Benefits 4,456
Information Technology Costs 15,830
Public Works - Admin Assistant 12,550
Total Expenditures 4,130,540 4,514,996 3,707,872 3,740,708
Net Revenues less Expenditures (761,931) (520,660) 684,368 651,532
ENDING FUND BALANCE 1,866,304 1,345,644 1,921,519 2,044,757
Council Workshop 11/19/2013 Page 9
Facilities Fund
Fund Summary
2012 2013 2014 2014
Actual Adj Budget Adopted Adjustments
BEGINNING FUND BALANCE 305,273 866,612 498,933 813,942
Revenues
Rental Fees - Internal 4,240,371 3,997,582 4,178,609
Intergovernmental - RFA 843,316 843,316 843,316
Leases 26,918 26,916 26,916
Miscellaneous Revenue 20,683 16,269 16,269
Total Revenues 5,131,288 4,884,083 5,065,110 5,065,110
Expenditures
Salaries & Benefits 2,082,742 2,165,481 2,209,721
Supplies 271,314 351,202 360,176
Services and Charges 1,802,990 1,873,365 1,920,696
Capital Outlay 40,500
Principal and Interest 152,903 109,115 31,714
Transfer Out-Life Cycle Projects 260,000 500,000 570,000
Subtotal - Adopted Budget 4,569,949 5,039,663 5,092,307 5,092,307
2014 Proposed Adjustments
Refinements - Salaries & Benefits (28,990),
Information Technology Costs 4,179
Total Expenditures 4,569,949 5,039,663 5,092,307 5,067,496
Net Revenues less Expenditures 561,339 (155,580) (27,197) (2,386)
ENDING FUND BALANCE 866,612 711,032 471,736 811,556
Council Workshop 11/19/2013 Page 10
Insurance Fund
Unemployment
Fund Summary
2012 2013 2014 2014
Actual Adj Budget Adopted Adjustments
BEGINNING FUND BALANCE 201,790 280,233 188,738 420,207
Revenues
Contributions 389,106 402,324 402,324
Interest Income 354 250 250
Total Revenues 389,460 402,574 402,574 402,574
Expenditures
Salaries and Benefits 16,592 23,951 24,262
Supplies 4,177 4,260
Services and Charges 2,796 5,087 5,189
Claims Paid 291,629 400,000 370,000
Subtotal - Adopted Budget 311,017 433,215 403,711 403,711
2014 Proposed Adjustments
Refinements - Salaries & Benefits 343
Total Expenditures 311,017 433,215 403,711 404,054
Net Revenues less Expenditures 78,443 (30,641) (1,137) (1,480)
ENDING FUND BALANCE 280,233 249,592 187,601 418,727
Council Workshop 11/19/2013 Page 11
Insurance Fund
Workers Compensation
Fund Summary
2012 2013 2014 2014
Actual Adj Budget Adopted Adjustments
BEGINNING FUND BLANCE (509,195) 693,747 160,609 1,070,540
Revenues
Contributions 1,602,991 1,656,075 1,656,075
Interest Income 3,775 3,000 3,000
Total Revenues 1,606,766 1,659,075 1,659,075 1,659,075
Expenditures
Salaries and Benefits 66,368 106,022 107,262
Judgements and Damages 742,840 1,000,000 950,000
Ultimate Loss Adjustment (676,087)
Liability Insurance 43,329 78,234 79,799
Intergovernmental Services 138,790 204,000 204,000
Adminisrative Costs 64,362 53,777 54,853
Other Expenses 4,427 16,660 16,962
Safety Program 19,795 90,262 92,066
Subtotal - Adopted Budget 403,824 1,548,955 1,504,942 1,504,942
2014 Proposed Adjustments
Refinements- Salaries & Benefits 1374
Total Expenditures 403,824 1,548,955 1,504,942 1,506,316
Net Revenues less Expenditures 1,202,942 110,120 154,133 152,759
ENDING FUND BALANCE 693,747 803,867 314,742 1,223,299
Council Workshop 11/19/2013 Page 12
Insurance Fund
Health and Employee Wellness Fund
Fund Summary
2012 2013 2014 2014
Actual Adj Budget Adopted Adjustments
BEGINNING FUND BALANCE 4,634,833 5,963,620 6,062,526 6,856,399
Revenues
Contributions
Blue Cross 9,163,751 9,606,586 10,086,916
Group Health 3921117 424,534 445,761
Employee Share
Blue Cross 907,667 1,043,069 1,095,222
Group Health 50,938 55,476 58,250
RFA Contributions 3,687,875
COBRA 156,845 86,282 90,596
Interest Income 10,854 10,500 11,025
Miscellaneous Income 186,012 137,568 144,446
Subtotal - Adopted Budget 14,556,059 11,364,015 11,932,216 11,932,216
2014 Proposed Adjustments
Refinements - remove 5% increase (529,038)
Refinements - 10% premium reduction (1,149,156),
Total Revenues 14,556,059 11,364,015 11,932,216 10,254,022
Expenditures
Salaries and Benefits 329,982 350,704 356,411
Blue Cross Claims 10,418,590 8,045,679 8,881,459
Blue Cross Administration Fees 565,520 397,404 417,274
Blue Cross Audit Fees 59,332 60,519
Delta Dental Claims 1,027,473 811,325 860,816
Delta Dental Administration Fees 62,369 46,015 48,316
Vision Service Plan Claims 117,180 95,021 95,021
Vision Service Plan Admin Fees 26,325 14,293 15,008
Stop Loss Fees 469,190 415,113 477,380
Stop Loss Reimbursements (193,310) (349,793) (349,793)
Group Health Premiums 443055 531,269 610,959
IBNR Adjustment (110:300) (127,800) 61,700
Wellness 16,012 88,314 89,482
Transfer Out 49
Other Professional Services 55,188 53,289 54,345
Subtotal - Adopted Budget 13,227,272 10,430,214 11,678,897 11,678,897
2014 Proposed Adjustments
Refinements- Salaries'&Benefits 4,684
Total Expenditures 13,227,272 10,430,214 11,678,897 11,683,581
Net Revenues less Expenditures 1,328,787 933,801 253,319 (1,429,559)
ENDING FUND BALANCE 5,963,620 6,897,421 6,315,845 5,426,840
Council Workshop 11/19/2013 Page 13
Insurance Fund
Liability Insurance
Fund Summary
2012 2013 2014 2014
Actual Adj Budget Adopted Adjustments
BEGINNING FUND BALANCE 831,667 2,187,087 1,595,118 2,928,533
Revenues
Contributions 2,340,300 2,340,300 2,340,300
Interest Income 6,164 4,000 4,000
Subtotal - Adopted Budget 2,346,464 2,344,300 2,344,300 2,344,300
2014 Proposed Adjustments
Refinements - reduce rates by 15% (351,044)
Total Revenues 2,346,464 2,344,300 2,344,300 1,993,256
Expenditures
Claims and Judgements 122,990 1,000,000 1,000,000
Insurance Premiums 664,509 719,750 755,737
Other Expenses 203,545 296,523 301,781
Subtotal - Adopted Budget 991,044 2,016,273 2,057,518 2,057,518
2014 Proposed Adjustments
Refinements - Claims Costs (160,000)
Refinements - Salaries & Benefits 1,374
Total Expenditures 991,044 2,016,273 2,057,518 1,898,892
Net Revenues less Expenditures 1,355,420 328,027 286,782 94,364
ENDING FUND BALANCE 2,187,087 2,515,114 1,881,900 3,022,897
Council Workshop 11119/2013 Page 14
Insurance Fund
Property Insurance
Fund Summary
2012 2013 2014 2014
Actual Adj Budget Adopted Adjustments
BEGINNING FUND BALANCE 104,731 141,317 146,843 160,532
Revenues
Contributions 453,593 562,455 568,080
Interest Income 114 100 100
Total Revenues 453,707 562,555 568,180 568,180
Expenditures
Brokerage Fees
Insurance Premiums 387,734 510,000 520,200
Property Claims / Deductibles 12,796 24,684 25,178
Other Costs 16,592 23,951 24,262
Subtotal - Adopted Budget 417,122 558,635 569,640 569,640
2014 Proposed Adjustments
Refinements - Salaries & Benefits 343
Total Expenditures 417,122 558,635 569,640 569,983
Net Revenues less Expenditures 36,585 3,920 (1,460) (1,803)
ENDING FUND BALANCE 141,317 145,237 145,383 158,729
Council Workshop 11/19/2013 Page 15
Water Operating Fund
Fund Summary
2012 2013 2014 2014
Actual Adj Budget Adopted Adjustments
BEGINNING FUND BALANCE (242,692) 1,583,484 1,103,594 1,103,594
Revenues
Charges for Services 16,249,512 16,732,904 17,223,626
System Dev/Connection Charges 1,266,547 1,268,447 1,268,447
Other Revenue 713,106 144,113 144,113
Total Revenues/Other Sources 18,229,165 18,145,464 18,636,186 18,636,186
Expenditures (Transfers)
Salaries and Benefits 3,105,497 3,006,032 3,046,570
Supplies 541,390 697,179 711,101
Services 7,035,164 7,697,979 7,878,544
Transfer Out - Projects 3,151,301 2,700,000 3,000,000
Transfer Out - Debt Service 46,969 48,936 47,064
Transfer Out - Central Stores 5,012
Capital Outlay 69,000
Debt Service - Principal 1,667,974 2,348,315 2,375,131
Debt Service - Interest 1,812,601 1,376,262 1,333,273
Cost Allocation (737,533) (154,236) (155,332)
Subtotal - Adopted Budget 16,623,362 17,794,479 18,236,351 18,236,351
2014 Proposed Adjustments
Refinements - Salaries & Benefits (45,108)
Information Technology Costs 37,470
Public Works - Admin Assistant 28,445
Total Expenditures 16,623,362 17,794,479 18,236,351 18,257,158
Net Revenues less Expenditures 1,605,802 350,985 399,835 379,028
Ending Balance 1,363,111 1,934,469 1,503,429 1,482,622
Council Workshop 11/19/2013 Page 16
Sewerage Operating Fund
Fund Summary
2012 2013 2014 2014
Actual Adj Budget Adopted Adjustments
BEGINNING FUND BALANCE 8,270,589 7,704,819 4,442,897 4,442,897
Revenues
Intergovernmental Revenue 161,900
Licenses and Permts 61,423 50,000 50,000
Charges for Services 38,732,590 41,936,143 43,105,212
System Dev/Connection Charges 753,142 616,950 616,950
Other Revenue 31,412 51,983 51,983
Total Revenues/Other Sources 39,740,467 42,655,076 43,824,145 43,824,145
Expenditures (Transfers)
Salaries and Benefits 4,569,685 3,859,534 3,905,127
Supplies 315,418 423,096 431,498
Services & Charges 25,668,245 27,967,203 28,217,489
Capital Outlay 186,500
Transfer Out - Projects 8,439,543 10,491,643 6,522,146
Transfer Out - Debt Service 72,852 72,814 73,004
Transfer Out - Central Stores 4,817
Debt Service - Principal 1,445,713 1,514,591 1,108,167
Debt Service - Interest 802,578 811,210 753,033
Cost Allocation (553,245) (639,991) (639,991)
Subtotal - Adopted Budget 40,760,789 44,691,417 40,370,473 40,370,473
2014 Proposed Adjustments
Refinements - Salaries &Benefits (34,902)''
Information Technology Costs 36,382
Public Works - Admin Assistant 28,445
Total Expenditures 40,760,789 44,691,417 40,370,473 40,400,398
Net Revenues less Expenditures (1,020,322) (2,036,341) 3,453,672 3,423,747
ENDING FUND BALANCE 7,250,267 5,668,478 7,896,569 7,866,644
Council Workshop 11/19/2013 Page 17
Criminal Justice Fund
Fund Summary
2012 2013 2014 2014
Actual Adj Budget Adopted Adjustments
BEGINNING FUND BALANCE 867,522 1,145,679 1,062,008 1,226,564
Revenues
Sales Tax - Local Option 1,924,193 1,814,268 1,841,482
MVET- Basic Crime 100,113 92,899 93,829
MVET- High Crime 46,314 191,199 193,110
MVET- Special Programs 78,549 74,406 75,150
Intergovernmental 197,935 198,239 198,239
Seized Assets 12,708 53,386 53,386
Miscellaneous Revenues 5,073 3,783 3,783
Transfers In - General Fund 121,500 121,500 105,000
Subtotal - Adopted Budget 2,486,384 2,549,680 2,563,979 2,563,979
2014 Proposed Adjustments
Adjustments (approved at 8/20 Council Workshop) (75,940)'
Total Revenues 2,486,384 2,549,680 2,563,979 2,488,039
Expenditures
Law
Salaries & Benefits 548,523 554,171 561,938
Supplies 13,963 30,554 30,922
Services &Charges 9,129 22,349 22,754
Domestic Violence
Salaries & Benefits 160,674 138,291 140,497
Services &Charges 7,511 8,198 8,361
KYFS -Youth Violence Prevention
Services &Charges 25,000 25,000 25,000
Police
Salaries & Benefits 974,852 1,151,809 1,145,683
Supplies 36,860 69,064 71,828
Services &Charges 34,285 123,132 130,396
Police Special Programs &Grants
Salaries & Benefits 254,490 238,719 238,692
Supplies 24,663 40,643 41,456
Services &Charges 56,512 133,581 136,254
Vehicles and Equipment 45,264
Subtotal -Adopted Budget 2,191,727 2,535,511 2,553,781 2,553,781
Proposed Adjustments
Refinements - Salaries & Benefits 80,657
Information Technology 48
New Police Officers 228,928
Total Expenditures 2,191,727 2,535,511 2,553,781 2,863,414
Net Revenues less Expenditures 294,656 14,169 10,198 (375,375)
ENDING FUND BALANCE 1,162,178 1,159,848 1,072,206 851,189
Council Workshop 11/19/2013 Page 18
Central Services Fund
Information Technology
Fund Summary
2012 2013 2014 2014
Actual Adj Budget Adopted Adjustments
BEGINNING FUND BALANCE 399,972 414,500 458,698 789,754
Revenues
Utility Tax 1,040,000 1,045,200
Charges for Services:
Internal Fees 4,533,585 4,212,504 4,324,362
Intergovernmental - RFA 471,972 444,012 452,893
Technology Fees 413,035 374,800 389,308
Subtotal - Adopted Budget 5,418,592 6,071,316 6,211,763 6,211,763
2014 Proposed Adjustments
Charges for Services - IT Costs 294450
Total Revenues 6,211,763 6,506,213
Expenditures
Systems &Tech Svcs
Salaries and Benefits 2,138,636 1,887,305 2,003,262
Supplies 176,164 41,438 43,349
Services and Charges 1,169,621 1,196,198 1,259,113
Telecommunications
Salaries and Benefits 147,407 147,009 149,498
Supplies 2,155 14,774 15,058
Services and Charges 296,732 406,661 415,337
Multimedia
Salaries and Benefits 561,058 663,316 583,105
Supplies 55,733 77,012 77,282
Services and Charges 289,156 368,605 351,336
Transfers Out
HW/SW Capital Projects 850,000 858,500
Long Term Lifecycle Replacement 411,764 374,800 389,308
Subtotal-Adopted Budget 5,248,426 6,027,118 6,145,148 6,145,148
Proposed Adjustments
Refinements 42,138
Information Technology Costs 314,450
Total Expenditures 61145,148 6,501,736
Net Revenues less Expenditures 170,166 44,198 66,615 4,477
ENDING FUND BALANCE 570,138 458,698 525,313 794,231
Council Workshop 11/19/2013 Page 19
GENERAL FUND
includes Annexation
2013 Estimated Actual as of September 30,2013
2012 2013 2013 2014 2014
Actual Adj Budget Est Actual Adopted Adjustments
Beginning Fund Balance 643,515 4,129,976 4,129,976 4,387,081 8,468,529
Revenues
Taxes:
Property Tax 19,811,488 20,176,059 20,215,937 20,527,820
Sales Tax 20,120,481 19,902,489 20,234,505 20,118,628
Utility Tax 17,478,468 18,807,401 18,840,663 19,071,967
Other Tax 1,116,791 1,456,619 1,353,101 1,480,024
Licenses and Permits 3,036,340 3,365,746 3,748,020 3,481,558
Intergovernmental Revenue 2,609,331 2,007,357 2,157,563 2,446,476
Charges for Services 4,248,388 4,779,967 5,029,069 4,788,874
Fines and Forfeitures 1,499,054 1,537,250 1,411,197 1,552,429
Miscellaneous Revenue 1,377,519 1,249,884 1,408,887 1,246,807
Transfers In 935,202 1,119,139 1,119,139 1,006,524
Subtotal -Adopted Budget 72,233,062 74,401,911 75,518,081 75,721,107 75,721,107
Adjustments (approved at 8/20 Council Workshop): " 384,782
Total Revenues 72,233,062 74,401,911 75,518,081 75,721,107 76,105,889
Expenditures
Salaries & Benefits 47,115,556 48,236,742 47,913,857 48,950,156
Supplies 2,081,119 3,354,551 2,489,918 3,274,606
Services &Charges 26,210,355 28,024,576 26,819,534 28,836,183
Capital Outlay 120,963
Cost Allocation (10,376,660) (10,614,161) (10,047,818) (10,642,278)
Transfers Out 3,595,268 3,874,291 3,874,291 3,632,880
Subtotal -Adopted Budget 68,746,601 72,875,999 71,049,782 74,051,547 74,051,547
Proposed Adjustments:
Refinements- see page 20 for details (47,5,777)'
Dept Changes - see page 20 for details 1,089,938
Total Expenditures 68,746,601 72,875,999 71,049,782 74,051,547 74,665,708
Net Revenues less Expenditures 3,486,461 1,525,912 4,468,299 1,669,560 1,440,181
Ending Fund Balance 4,129,976 5,655,888 8,598,275 6,056,641 9,908,710
Ending Fund Balance Comprised of:
General Fund Reserves - 10% Cash Flow 3,669,463 4,652,790 5,657,808 4,479,903 5,951,208
General Fund Reserves - in excess of 10% 1,493,293
6.6% 8.1% 10.0% 7.6% 12.5%
Contingency for Unanticipated Costs 500,000 1,500,000 1,000,000 1,500,000
Estimated Strategic Opportunities Fund 415,894 415,894
Restricted for Annexation 460,513 503,098 1,024,573 576,738 548,314
Total Ending Fund Balance 4,129,976 5,655,888 8,598,275 6,056,641 9,908,710
Council Workshop 11/19/2013 Page 20
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Council Workshop 1111912013 Page 21
2014 Proposed Expenditure Adjustments
General Other Other
FTE Fund Funds Total Funds
Budget Refinements
On-going 2013 Approved Budget Changes 110,818 (125,709) (14,891) Various
Police Pay Adjustments, per contract 466,939 33,277 500,216 CJ Fund
Medical Insurance: remove 5% increase (387,229) (141,809) (529,038) Various
Liability Insurance: reduce rates by 15% (248,875) (251,382) (500,257) Various
Human Services: adjust for CPI/Population 21,115 21,115
City Arts Program: adjust for population 1,793 1,793
Valley Comm: adjust to VC budget (71,000) (71,000)
Fire Hydrant Mtc absorbed by Water Fund (500,000) (500,000)
Added or Updated after 10/15/2013 Workshop:
Utility Clearing Fund Corrections 10,799 (28,092) (17,293)
Block Grants: adjust to draft allocation 166,499 166,499 CDBG
AF, NR, TM Pay Adjustments, per contracts 915,572 581,386 1,496,958 Various
Medical Insurance: 10% premium reduction (795,709) (344,004) (1,139,713) Various
Total Budget Refinements 0.00 (475,777) (109,834) (585,611)
Department Changes
Economic&Community Development
Engineer I 1.000 97,586 97,586
offset by 2014 Code Enforcement Officer (0.525) (61,840) (61,840)
Office Tech I - 4 month limited term full time 22,085 22,085
Overtime Increase 6,000 6,000
Retail Recruitment/Retention Strategy 60,000 60,000
Total Economic&Community Dev 0.475 123,831 0 123,831
Human Resources
Convert Temp to Full Time FTE - HR Specialist 1.000 47,806 47,806
Respect Implementation 40,000 40,000
Performance Management System 26,000 26,000
Total Human Resources 1.000 113,806 0 113,806
Information Technology
Software Mtc - omissions identified 143,730 70,340 214,070 IT Fund
Microsoft Ent Agrmt - desktop/server licenses 53,968 26,412 80,380 IT Fund
Cable Franchise - negotiations/legal fees 20,000 20,000 IT Fund
Total Information Technology 0.000 197,698 116,752 314,450
Parks, Recreation &Community Services
Park Operations Utility Costs Increase 10,000 10,000
Health Care Reform -Temp to FTE 2.750 198,635 198,635
offset by reduction in temp budget (111,250) (111,250)
Total Parks 2.750 97,385 0 97,385
Police
Accounting Services Assistant 3 1.000 85,139 85,139
Police Officer- Unfreeze 2 CJ Positions 228,928 228,928 CJ Fund
Police Officer - New 4.000 457,856 457,856
Total Police 5.000 542,995 228,928 771,923
Public Works
Utilities TV Truck Replacement 313,729 313,729 Utilities
reallocate 2014 utilities capital budget (313,729) (313,729) Utilities
Administrative Assistant II 1.000 14,223 69,440 83,663 GF/Utilities
Total Public Works 1.000 14,223 69,440 83,663
Total Department Changes 10.225 1,089,938 415,120 1,505,058
Grand Total 10.225 614,161 305,286 919,447
Council Workshop 11/19/2013 Page 22