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CITY OF SHREWSBURY, MISSOURI

2018 BUDGET

APPROVED 12/12/2017

ANNUAL BUDGET

OF THE

CITY OF SHREWSBURY, MISSOURI

FOR THE

FISCAL YEAR

JANUARY 1, 2018 TO DECEMBER 31, 2018

MAYOR

FELICITY BUCKLEY

BOARD OF ALDERMEN

ELMER KAUFFMANN WARD I

SAM SCHERER WARD I

ED KOPFF WARD II

RICK STEINGRUBY WARD II

MIKE TRAVAGLINI WARD III

CHRIS GORMAN WARD III

OTHER CITY OFFICIALS

DIRECTOR OF ADMINISTRATION JONATHAN GREEVER

CHIEF OF POLICE JEFFREY KELLER

FIRE CHIEF CHRIS AMENN

DIRECTOR OF FINANCE DANIELLE OETTLE

DIRECTOR OF PARKS AND RECREATION CHRIS BUCK

PUBLIC WORKS DIRECTOR TONY WAGNER

CITY OF SHREWSBURY MISSION STATEMENT

The City of Shrewsbury will respond in a timely and innovative manner to provide a secure,

attractive environment where citizens and businesses of Shrewsbury will share in a rich tradition

of community values, resources and outstanding quality of life.

CITY OF SHREWSBURY VISION STATEMENT

A multi-generational community with a progressive spirit thriving on the cohesiveness of family,

friends and businesses working together to provide a community filled with pride.

MOTTO

Shrewsbury, It’s Home

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TABLE OF CONTENTS

CITY OF SHREWSBURY

2018 BUDGET

PAGE I. INTRODUCTORY SECTION

Mayor’s Budget Message 1

Long-Range Financial Planning…………………………………………………………….6

Five Year Strategic Goals and Objectives 7

Major Budget Policies 9

Basis of Budgeting 11

Budget Process 12

Budget Calendar 13

Organizational Chart by Function 15

Organizational Chart by Department Personnel…………………………………………….16

Personnel Summary 17

Combined Statement of Budgeted Revenues, Expenditures

and Changes in Fund Balance – All Funds Summary 18

Budget Summary – All Funds 19

Budget Highlights – All Funds 20

Summary of Revenues 22

II. GENERAL FUND

Fund Structure………………………………………………………………………………39

Fund Summary 40

General Fund Budget Highlights 31

Revenue 44

Summary of Expenditures by Department 46

General Fund Expenditures by Element 47

DEPARTMENTS

Public Works

Department Summary and Goals 51

Department Appropriations 52

Police



Fire



Administration


Finance


Administration & Finance Appropriations 62

Building & Housing Appropriations 63

Non-Departmental

Department Summary 64

Municipal Court Appropriations 65

Prosecuting Attorney’s Office Appropriations 66

Public Safety Building Appropriations 67

Parks and Recreation



Legislative

Department Summary 72


III. CAPITAL IMPROVEMENTS FUND

Capital Improvements Fund Summary 74

Capital Improvements Fund Budget Highlights 75

Capital Improvements Fund Revenue 79

Capital Improvements Fund Expenditures 80

IV. DEBT SERVICE FUND

Fund Summary 82

Budget Highlights 83

Revenues and Expenditures 84

Debt Service Schedule G.O. Series 2006 85

Debt Service Schedule G.O. Series 2007 86

V. SEWER LATERAL FUND

Fund Summary 87

Budget Highlights…………………………………………………………………………...88


VI. TIF/CID KENRICK REDEVELOPMENT FUND

Fund Summary 90


VII. APPENDIX

Budget Ordinance Fiscal Year 2018 92

Glossary 93

Five Year Capital Improvement Plan 98

Statistical Information 115

1

January 1, 2018

Dear Residents,

I am pleased to present the approved budget for fiscal year 2018. The budget covers the period

January 1, 2018 to December 31, 2018.

INTRODUCTION

This budget is the product of the hard work and dedication of the Board of Aldermen in

collaboration with the Department Heads to achieve the City’s goals and objectives with the

fiscal resources anticipated to be available for the fiscal year 2018. This budget was prepared

and analyzed by City staff and subsequently reviewed and deliberated by the Board of Aldermen

during a series of Budget Workshop Sessions open to public and made available for public

inspection. A public hearing and adoption of this budget was concluded on December 12, 2018.

This budget meets all requirements of state law and city ordinances and includes a one-year

operating budget and a five-year capital funding plan.

FACTORS GUIDING THE DEVELOMENT OF THE 2018 BUDGET The 2018 Budget was developed with the goal of maintaining a high level of public service in a

fiscally responsible manner. The 2018 budget includes a projected surplus of $155,603 in the

City’s General Fund, the operating budget of the City. This is the first year in many years that

the City has been able to project a significant surplus and is in large part due to the passage of

Proposition P (a county-wide half-cent sales tax for public safety). County voters approved the

public safety sales tax with 63% in support of imposing the tax. The half-cent sales tax is

collected at the County level and then distributed to municipalities based on population.

Shrewsbury anticipates to receive approximately $300,000 in additional revenue in 2018 from

this source.

In recent years, Shrewsbury has been fortunate in successfully re-inventing its commercial

district along one of its busiest thoroughfares, Watson Road, by adding several new retailers and

one large anchor store. The economic development interest along the Watson Road corridor

continued throughout 2017 with the opening of another retail and office development including a

junior anchor store, Aldi. It is anticipated that the interest in economic development in the area

will continue throughout 2018 and beyond and continue to increase the City’s sales tax revenue,

the largest source of revenue for the City.

2

In July of 2016, the City adopted a new pay scale and adjusted employee salaries according to

the new pay scale mid-year. The newly adopted pay scale is the result of a two-and-a-half-year

compensation study conducted to ensure that the City’s employee compensation is competitive

with surrounding communities. The 2018 budget keeps pace with the newly implemented pay

scale and factors in approximately a 3% increase in pay for each employee that moves along in

the scale to the next step. At an employee’s fifth anniversary, an additional 0.75% is allocated to

the employee’s pay for consideration of their continuing service to the City.

Shrewsbury’s success is built upon its talented and committed employees who deliver a high-

level of service to the community. In 2017, the City’s elected officials, with the anticipated

additional revenue from the increase in economic activity, the passage of Proposition P and

steady streams of other revenue, decided to explore the idea of potentially increasing the

employee pension plan through LAGERS (a state run municipal government employee pension

program). Included in the 2018 budget is an upgrade from 1.25% in employee final average

salary times years of service (the LT-5 plan that employees have had since joining LAGERS) to

1.5% in employee final average salary times years of service (the LT-8 plan), an increase of

0.25% in lifetime benefits. There is approximately $130,000 budgeted for in 2018 for an

increase in pension premiums compared to the 2017 budget.

The City’s capital needs are significant and with aging public facilities, vehicles and equipment,

there is a need to make some costly repairs and purchases. The Fire Department is in need of a

new pumper and is exploring opportunities for a purchase or lease purchase of the $700,000

apparatus. Additionally, it is imperative that the City upgrade its telephone system, property

database and internal technology infrastructure in 2018. The Capital budget includes allocation

of funds to these capital projects, but these purchases will significantly decrease the large fund

balance in the Capital Fund. Fortunately, the City has budgeted wisely over the years, built up a

significant reserve in the Capital Fund and has created a five-year capital plan that can absorb

these costly purchases without placing strain on the City’s General Operating Fund.

2018 BUDGET PRIORITIES Several key priority items contributed to the 2018 budget process.

Fiscal Responsibility - Each year, the City officials strive to achieve a balanced budget or

surplus budget in its General Fund. There have been small surplus years and many deficit years

over the last 10 years. The 2018 budget is the first budget in many years to include the

projection of a significant surplus of approximately $155,000 in its General Fund. The elected

officials and key administration officials have continued to prioritize and commit their time to

economic development and restricting purchases to those of necessity. Their hard work and

dedication over the years has made a budgeted surplus possible and along with the passage of a

new half-cent county-wide sales tax, the City is in good financial condition. City elected

officials continue to value fiscal responsibility above all and have committed the projected 2018

surplus to its General Fund reserves and plan to continue to grow its reserves over the next

several years to save for unforeseen expenses and difficult financial times that may come in the

future.

3

Provide High Level of Municipal Services – The 2018 budget was created with the idea of

maintaining a high level of municipal services that City residents and visitors have become

accustomed to receiving. The streets department will continue to improve the City’s roadways

and beautiful entrance monuments and banners that line the City’s streets. Public Safety services

in the community are regarded by the public as highly effective and this budget will allow the

police and fire departments to continue to provide the public with timely responses to emergency

calls and a sense of safety in these challenging times. Shrewsbury continues to adapt to the

many municipal court reforms from the state legislature and new rules handed down from the

Missouri Supreme Court. The Court has separated itself from the City’s Prosecuting Attorney

and created a separate and independent department for the Prosecuting Attorney. Administration

and Finance provide support services to the entire organization, support for elected officials and

boards and commissions, and are consistently working toward providing this support in the most

efficient manner. In 2018, the finance and administration departments will work together to

upgrade its telephone and electronic communication systems. Administration services include

oversight of municipal code compliance with regard to permit processing, building and housing

matters. Finance department services include developing financial reports that are reliable and

available to its users, ensuring that all businesses are properly licensed and providing guidance to

the elected officials on all financial matters of the City including advice on prudent use of public

funds. This budget reflects the City’s dedication to the responsible management of the City’s

funds. Park and recreation services are highly regarded in the community and enjoy utilization

from around the region. The 2018 budget includes expenditures on upgrades to many of its

facilities and parks that are in large part due to the continued increase in utilization of the City’s

parks and facilities. Additionally, the parks department has added one new full-time position

dedicated to maintaining the City’s beautiful parks and public areas by hiring its first ever

Horticulturist.

Capital Purchase Planning and Impact on the General Operating Fund – There are several

capital purchases and major capital projects budgeted for in the 2018 budget and budgeted

capital expenditures are projected to surpass projected revenues in the Capital Improvement

Fund by approximately $221,503. Fortunately, the City has built up a significant reserve in the

Capital Fund due to many years of suspending capital projects and purchases and even with the

projected deficit spending, the fund balance in the Capital Fund is anticipated to remain very

healthy at 75% of capital expenditures. The City is very proud of being allowed to fund these

capital purchases and projects without incurring debt and without utilizing any of the City’s

operating funds for capital purchases. However, it is anticipated that there will be some ongoing

maintenance and personal costs as a result of new capital purchases in 2018. The 2018 budget

includes funding for the annual maintenance on certain technological upgrades, as well as the

funding of a new position in the parks and recreation department and funding for additional part-

time personnel hours needed to maintain the park and facility improvements.

2018 BUDGET OVERVIEW General Fund – The General Fund is the operating fund for the City and accounts for all

financial resources except those that are required to be accounted or in another fund. The

General Fund includes operating expenditures for personnel services, contracted services, office

supplies, utilities, facility maintenance, insurance, minor equipment, professional services and

4

other routine operating expenses necessary to provide for daily municipal services. Revenue

including taxes, licenses and permits, fines, fees for services and other intergovernmental

revenue is accounted for in the General Fund. The 2018 budget projects a surplus in the General

Fund of $155,603. The General Fund budget includes an increase on average of 3% to all City

employees with a satisfactory annual performance evaluation, an increase in pension benefits

from a 1.25% plan to a 1.50% plan and the continuation of excellent health care benefits with

100% premiums paid for employees and dependents alike.

Capital Improvement Fund – The City of Shrewsbury levies a ½ cent sales tax for capital

improvement purchases and projects. Revenues from the capital improvement sales tax for 2018

are estimated at $762,000. The amount of revenue generated from this tax is only 85% of the

amount generated in the City of Shrewsbury due to a state law requirement that 15% of this total

be shared with the sales tax pool. Also included in the 2018 budget is estimated revenue in the

amount of $20,000 for a community development project grant, and $10,000 for a law

enforcement grant. These are all reimbursement grants with the City required to contribute

between 10% and 20% of the total cost and the granting entities reimbursing the City for the

expenses. Expenditures included in the 2018 capital budget are a new vehicle, two commercial

mowers and street improvements in the public works department; three new police vehicles in

the police department, a new fire pumper and new gear and rescue tools for the fire department,

new paint and flooring in the public safety building, new fitness equipment and pool pumps for

the parks department, and technology upgrades including computer software purchases in the

administration and legislative departments. The final lease payment on the City’s municipal

building (City Center) and interest on the City’s Certificates of Participation for energy

efficiency improvements to City facilities (“COPs”) are also budgeted for in the Capital

Improvement Fund. The City will own the City’s public municipal building after this final

payment in 2018. The Capital Improvement Fund requires no contribution from the City’s

General Operating Fund for any of its budgeted expenditures, other than some annual

maintenance and personnel costs to maintain public facility improvements and has maintained a

very healthy level of reserves in order to not place pressure on the General Fund.

Debt Service Fund – The City levies a property tax on all real and personal properties in the City

of Shrewsbury. Voters approved a property tax to pay debt service on the City’s general

obligation bond issue for public safety equipment, street improvements and park facility

upgrades. In 2018, the City’s outstanding debt on the bond issue totals $2,310,370. The debt is

scheduled to be retired in 2022.

Sewer Lateral Fund – The City collects a $28 tax on each qualifying household within the City

of Shrewsbury. This is a special revenue fund and the revenue collected goes toward providing

the majority of the cost of certain repairs to defective sewer lateral lines. The revenue in this

fund remains flat, as the City has not experienced a large increase in its residential households.

TIF Fund – In December 2013, Tax Increment Financing (TIF) notes payable were issued to

and payable solely from the incremental sales and real estate taxes generated by the related

Kenrick Plaza Redevelopment area. The project included the building of a Walmart, another

junior anchor store and a strip mall for additional businesses. In August of 2016, the City issued

the Series 2016 TIF Bonds (“Bonds”) to provide funds to refund the outstanding TIF notes and to

LONG-RANGE FINANCIAL PLANNING

In 2016, the City decided to revise its Comprehensive Master Plan and Parks and

Recreation Master Plan. Prior to 2016, the City had been operating with a

Comprehensive Plan from the 1970’s. While the City has not drastically changed in its

demographics, there has been a shift with a mix of younger families and an aging resident

population. The City recognizes the need to respond to the demographic shifts and

market and retail adjustments that have been rapidly occurring for the last decade. The

City remains dedicated to providing excellent City services at the desired level, while at

the same time remaining fiscally responsible. The long-range financial goals of the City

are as follows:

• Continue to maintain and build reserves in the General and Capital Funds.

• Build a sound relationship with new and existing businesses and support them

with resources that are available.

• Foster a safe place for families and visitors by allocating money to public safety.

• In revising the Comprehensive Plan, evaluate this City’s zones for appropriate use

that will be beneficial to the City.

• Find ways to responsibly allocate funds to maintain employee benefits and pay

that is competitive in order to retain quality employees.

• Utilize public/private sharing of services and partnerships to ensure economies of

scale.

• Continuously explore new revenue sources as existing sources become obsolete.

• Emphasize competitive bidding for purchases and services in all departments.

• Improve quality of life by allocating funds for recreation and maintenance of

green space.

6

7

5-YEAR STRATEGIC GOALS AND OBJECTIVES GOAL 1. Strong and Diverse Economy Objectives

a. Promote economic development by creating an Economic Development Committee which will serve as an advisory committee to the Board of Aldermen.

b. Create economic business districts within the City and work on their individual needs (i.e. Historic Route 66, Big Bend)

c. Evaluate all forms of public incentives available to attract and retain businesses. d. Educate the public and business community and solicit input from

our residents and businesses as to the various applicable taxes and the impact of those taxes on the residential and business community.

GOAL 2. Efficient and Fiscally Responsible Government Objectives

a. Maintain prudent fiscal reserves in the General and Capital Improvement fund as set forth by the Board of Aldermen.

b. Continually evaluate the effectiveness of the City’s services and programs in relation to the cost.

c. Utilize Five-Year Capital Improvement Plan as a guide for future acquisitions. d. Utilize “Best Practices” in accounting and financing as set forth by

GFOA and GAAP GOAL 3. Attractive Parks and Well Maintained Public, Residential AND

Commercial Property within the City Objectives

a. Continue working through the Parks Board on the implementation of a Parks and Recreation Comprehensive Plan.

b. Maintain a feeling of “home” while visiting our parks and facilities by promoting aesthetic upgrades, community events and involvement from the community throughout the year.

c. Implement improvements throughout our facilities and parks as noted in the ADA (American with Disabilities Act) audit performed by Paraquad.

d. Continue to investigate and implement when possible, joint activities and services with surrounding Parks and Recreation departments.

8

GOAL 4. Safe and Secure Environment . Objectives

a. Continue with excellence in public safety services made possible in large part due to the cooperation and participation with ECDC (East Central Dispatch Center), a state of the art regional dispatch cooperation with surrounding communities

b. Promote cooperation in service delivery with other communities including allowing joint use of our municipal court facility with neighboring communities

c. Continue use of State BIDs. d. Evaluate and or seek opportunities across all departments.

GOAL 5. Excellent Organizational Management Objectives

a. Routinely review and update the City’s Comprehensive Plan and various contracts with professionals going out for RFP every five years

b. Continue to develop and update the city’s Emergency Operations Plan, Benefit portfolio package, Personnel Manual, Department Policies and Procedures and ensure that all personnel are well-educated in organization policies and procedures.

c. Every five years, review and compare the City’s compensation structure to market comparisons and make adjustments as necessary in order to attract and retain a highly skilled workforce.

d. Promote and encourage employee professional development

9

MAJOR BUDGET POLICES

Fund Balance Policy The City strives to maintain a reserve level between 25% and 35%. Anything below the minimum 25% a

minimum of 25% of General Fund expenditures is considered a red flag to the City. This is considered a

prudent reserve level for meeting unanticipated expenditure requirements, a major revenue shortfall, or an

emergency. The budget for fiscal year 2018 meets that goal with a projected 33% fund balance in the

General Fund at December 31, 2018.

Fiscal Year The City’s fiscal year is the twelve-month period beginning on the first day of January and ending on the

last day of December.

Budget The City’s budget provides a complete financial plan of all City funds and activities for the current fiscal

year.

Balanced Budget Defined In accordance with Missouri Statutes, a balanced budget for the City is defined as available fund reserves

plus estimated revenues equal or greater than estimated appropriations.

Purchasing Policy The City has a competitive bidding requirement on all purchases over $2,000, with the exception of

certain purchases related to insurance and bonds, government cooperative purchases, and other services

by individuals possessing a high degree of professional skill. The bidding categories are as follows:

-Purchases of $2,000 to $5,000 require at least three written quotes

-Purchases over $5,000 require at least three formal, sealed bids

The Board may require that an invitation to bid be published in legal or local newspapers.

10

Fixed Asset Policy Expenditures of $500 or more on items having an expected life of over a year are normally considered to

be capital assets for the purpose of classification of expenditures.

Debt Management The Missouri Constitution provides that the amount of bonds a city may issue payable out of tax receipts

may not exceed 10% of the total assessed valuation of the taxable property. The Missouri Constitution

permits cities to become indebted for an additional 10% for the purpose of acquiring rights-of-way and

improving streets and avenues. Based on the City’s 2017 assessed valuation of $129,786,195 the City’s

legal debt limit is $12,978,620. The city has $2,310,370 in general obligation bonds outstanding. The

City’s legal debt margin is $10,660,250.

Investment Policy In accordance with and subject to restrictions imposed by current state statutes it is the policy of the City

of Shrewsbury to invest in public funds in a manner which will provide the highest level of return with

the maximum security, while meeting the daily cash flow demands of the City. The City invests in

obligations of the United States Treasury and United States agencies, obligations of the State of Missouri,

or the City itself, time deposit certificates and repurchase agreements. The City has a formal Investment

Policy on file, adopted on October 22, 2003, that stipulates the objectives, delegation of authority, ethics

and conflicts of interest, authorized financial dealers and institutions, authorized suitable investments,

collateralization requirements, safekeeping and custody, diversification, maximum maturities, internal

controls, performance standards and reporting requirements.

Pay Structure and Annual Salary Adjustments The City adopted a new pay structure in 2016 after performing a market study. The new pay structure is

competitive with surrounding communities and includes on average a 3% pay increase in salary each year

of each budgeted position and an additional .75% is budgeted for each year after five years of service.

11

BASIS OF BUDGETING

The City operates on a fiscal year which corresponds with the calendar year (the “Fiscal Year”).

The accounts of the City are organized on the basis of funds and account groups in conformance with

generally accepted accounting principles (“GAAP”) applicable to government units.

The budgets of the City’s governmental funds (General Fund, Capital Improvement Fund, Debt Service

Fund and Sewer Lateral Fund) are prepared using the current financial resource measurement focus and

the modified accrual basis of accounting, revenues are recorded when earned and expenses are recorded

when a liability is incurred, regardless of the timing of related cash flows.

The General Fund is the City’s largest governmental fund, from which all general operating expenses are

paid and to which taxes and all other revenues specifically allocated by law or contractual agreement to

other funds are deposited.

The Board of Aldermen annually engages an independent certified public accountant for the purpose of

performing an audit of the books of account, financial records, and transactions of the City. The audited

financial statements show the status of the City’s finances on the basis of GAAP and in most cases this

conforms to the way the City prepares its budget.

12

BUDGET PROCESS

The City’s Board of Aldermen (Board) adopts an annual budget for its General, Capital Improvements,

Debt Service, and Sewer Lateral Funds. The Mayor and Director of Finance, with the assistance of the

department heads, prepares a budget for consideration and approval by the Board the Aldermen.

Highlights of the budget process are as follows:

• Department Heads submit their departmental budgets and five-year capital improvement plan to

the Director of Finance and the Mayor.

• The Director of Finance delivers a budget of estimated revenues and expenditures for the

forthcoming year and a revised five-year capital improvement plan to the Mayor.

• The Mayor reviews the draft budget with the Director of Finance and department heads and, after

necessary revisions have been made, submits the proposed budget at least 60 days prior to the

beginning of each fiscal year to the Board.

• After multiple budget work sessions with the Board of Aldermen, a proposed budget is

developed, and after appropriate public notice, the Board holds a public hearing on the proposed

budget.

• The Board may adopt the proposed budget with or without amendments after the public hearing

has been conducted. The budget must be adopted by the affirmative vote of a majority of the

members of the Board on or before the last day of the current fiscal year and passed by ordinance.

• The Board may, by ordinance, make supplemental appropriations, if the Mayor certifies that such

funds will be available for such expenditures.

• At the end of each budget period, all unexpended appropriated balances lap and may be re-

appropriated in the next budget period.

• Board of Aldermen receives quarterly financial reports showing variances and trends. The

Director of Finance reports any unusual variances to the Board of Aldermen as they occur.

13

CALENDAR FOR FY 2018 BUDGET

Date: Day: Description

August 10th Thursday Distribute budget instructions and worksheets to Department Heads.

August 31st Thursday Completed FY 2018 Budget Worksheets (with justifications attached) and proposed 5 Year CIP due to the Mayor and Finance Director.

September 8th Friday Draft #1 consolidated Proposed Budget and CIP completed by the Finance Department. September 12th – 14th Tuesday - Thursday Department Heads to meet individually with the Mayor and Finance Director to discuss and refine department budgets. September 18th Monday Draft #2 consolidated Proposed Budget and CIP

completed by the Finance Department and sent to Department Heads and Mayor for approval.

September 21st Thursday Department Heads and Mayor approval needed

for mailing to Board of Aldermen.

September 22nd Friday Preliminary FY 2018 Budget mailed to Board Members September 26th Tuesday 1st Budget Workshop – 6:00 p.m.

September 27th – Wed – Wed Adjusting entries made to FY 2018 October 11th Proposed Budget and follow up meetings with DPT Heads. October 13th Friday Draft #3 consolidated Proposed Budget completed by the Finance Department and sent to Department Heads and Mayor for approval. October 18th Wednesday Department Heads and Mayor approval needed for mailing to Board of Aldermen. October 20th Friday Revised Proposed FY 2018 Budget mailed to Board.

October 24th Tuesday 2nd Budget Workshop and Board Worksession -

6:00 p.m.

14

November 14th Tuesday Please reserve for possible 3rd Budget Workshop December 8th Friday Final revised FY 2018 Proposed Budget mailed to the Board.

December 12th Tuesday Public Hearing, 1st Reading, 2nd Reading and

Passage of FY 2018 Budget Ordinance.

Citizens of the City of Shrewsbury

Mayor & Board of Aldermen

Fire Chief Chief of Police Director of Public Works Director of Administration

Director of FinanceDirector of Parks &

Recreation

Municipal Judge Prosecuting AttorneyCity Attorney Boards & Commissions

Municipal Court

EMS

Fire Safety

Law Enforcement

Neighborhood Patrol

Criminal Investigation

Traffic

CALEA Accreditation

Street Maintenance

Parks Maintenance

Utility Coordination

General Maintenance

Building & Housing

Planning & Zoning

Code Enforcement

Economic Development

Administrative Matters

of the Municipal Court

Financial Reporting

Investment Management

Debt Management

HR

Licensing

Payroll/AP

IT

Parks

City Center

Recreation

Programming

Special Events

Facility Rental

Facility Maintenance

Organizational Chart by Departmental Function

15

Citizens

Mayor

& Board of Alderman

Director

of

Administration

Finance Dept

Finance Director

Fire Department

Fire Chief Parks

& Recreation Dept

Parks Director

Police Department

Police Chief

Street Department

Public Works Director

Accounts Payable

/Payroll Clerk/

Licensing Coord.

Secretary

Recreation

Supervisor

Facility Supervisor

/Marketing Coordinator

Custodians

• Camp Staff

Bureau of

Support Services

Front Desk/

Camp

Staff

Bureau of

Field Operations

Lead Laborer

Laborer Captain

Medical Officer

Lead

Firefighter

Firefighter/

Paramedic

Building Commissioner Code Enforcement Officer

Plumbing Inspector Mechanical Inspector

Municipal

Judge

Boards

& Commissioners

City Administrator City Attorney

Court Clerk -Administrative Matters

City of Shrewsbury, Missouri

Municipal Organization

Prosecuting

Attorney

Building and Housing Clerk

PA

Assistant

Court ClerkCourt Matters

Horticulturalist

City Clerk and General Assistant

Internal Affairs

Captain

SeasonalHelp

16

2016 2017 2018PERSONNEL Budgeted Budgeted BudgetedADMINISTRATIVE SERVICES Administration Department City Administrator 0 0 0

Director of Administration 1 1 1

City Clerk 1 1 1

Total Administration Department 2 2 2

Building & Housing Department Licensing Coordinator/

Building & Housing Clerk 1 1 1

Total Building & Housing Department 1 1 1

Finance Department Director of Finance 1 1 1

AP/Payroll Clerk 1 1 1

Total Finance Department 2 2 2TOTAL ADMINISTRATIVE SERVICES 5 5 5

MUNICIPAL COURT Court Clerk 1 1 1

TOTAL MUNICIPAL COURT 1 1 1

FIRE SERVICES Fire Chief 1 1 1

Assistant Fire Chief 0 0 0

Captain 4 3 4

Medical Officer 1 1 1

Lead Firefighter 3 3 2

Firefighter/Paramedic 9 9 11

Secretary 1 1 1

TOTAL FIRE DEPARTMENT 19 20 20

PARKS & RECREATION SERVICES Director of Parks & Recreation 1 1 1

Parks Supervisor 1 1 2

Horticulturist 0 0 1

Head Custodian 1 1 1

Custodian 1 1 1

TOTAL PARKS & RECREATION DEPARTMENT 5 5 6

POLICE SERVICES Police Chief 1 1 1

Captaiin 0 0 1

Lieutenant 2 2 1

Sergeant 4 4 5

Corporal 3 3 2

Patrolman 8 8 10

Records Clerk/Secretary 2 2 2

TOTAL POLICE DEPARTMENT 20 22 22

STREET SERVICES Street Superintendent 1 1 1

Lead Laborer 1 1 1

Lead Laborer 1 1 1

Laborer 1 1 1

Laborer 1 1 1

TOTAL PUBLIC WORKS DEPARTMENT 5 5 5

TOTAL FULL-TIME POSITIONS 55 58 59

FULL-TIME POSITIONSPERSONNEL

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2016 2017 2018ACTUAL ESTIMATE BUDGET

REVENUES Property Taxes $ 1,146,259 1,143,500 1,113,500

Utility Taxes 1,017,273 1,075,000 1,065,000

Sales Tax 3,385,437 $3,733,000 4,173,700

Licenses and Permits 429,975 379,661 379,295

Municipal Court Receipts 285,827 318,000 348,000

Charges for Services 924,170 890,179 852,215

Capital Grants and Contributions 6,245 1,105,105 30,000

Other Revenues 74,256 84,427 72,300

Intergovernmental Revenue 390,990 386,985 381,985

TOTAL REVENUE 7,660,432 $9,115,857 8,415,995

EXPENDITURES General Government 897,014 905,146 985,914

Public Safety 2,278,184 2,422,632 2,571,072

Public Works 467,888 467,502 490,708

Fire and Ambulance Services 1,845,820 2,036,741 1,911,001

Parks 848,287 870,166 945,698

Capital Outlay 514,050 1,743,343 859,278

Debt Service 809,152 806,529 756,095

TOTAL EXPENDITURES 7,660,395 9,252,059 8,519,766

Change in Fund Balance 37 (136,202) (103,771)

Fund Balance January 1 4,780,119 4,600,495 4,464,293

Transfers Out to TIF Fund (179,661) - -

Fund Balance December 31 4,600,495 4,464,293 4,360,522

Combined Statement of Budgeted Revenues, Expednitures and Changes in

Fund Balance - All Funds

18

FY 2018 BUDGET SUMMARY

DEBT SEWER TOTAL FUND GENERAL CAPITAL SERVICE LATERAL FUNDS

REVENUE 7,059,995$ 803,000$ 512,500$ 40,500$ 8,415,995$

EXPENDITURES:

Public Works 490,708$ 93,300$ 584,008$

Police 2,328,515 233,526 2,562,041

Fire 1,911,001 230,400 2,141,401

Admin 401,425 2,000 403,425

Bldg & Housing 97,123 - 97,123

Municipal Court 142,807 1,500 144,307

Prosecuting Attorney 42,710 - 42,710

Public Safety Bldg 57,040 33,770 90,810

Parks & Rec 945,698 36,782 982,480

Other 487,366 393,225 545,870 45,000 1,471,461

6,904,392$ 1,024,503$ 545,870$ 45,000$ 8,519,765$

SURPLUS/ (DEFICIT) $155,603 (221,503)$ (33,370)$ (4,500)$ (103,770)$

RESERVES AT 01/01/17 2,136,383$ 1,124,020$ 1,048,690$ 287,888$ 4,596,981$

Add/(Subtract)

Estimated Budget Surplus/(Deficit)

For FY 17 1,566 (139,171) 5,904 (4,500) (136,201)

Budgeted Surplus/(Deficit)

For FY18 155,603 (221,503) (33,370) (4,500) (103,770)

BUDGETED RESERVES AT 12/31/18 2,293,552$ 763,346$ 1,021,224$ 278,888$ 4,357,010$

Estimated Reserves at FY 18 Year End 33% 75%

19

20

2018 BUDGET HIGHLIGHTS – ALL FUNDS

Fund Property

Tax Utility

Tax Sales Tax Inter-govt

Licenses & Permits

Charges for Services

Fines & Fees Grants Other Total

General Fund $570,000 $1,065,000 $3,411,700 $381,985 $379,295 $852,215 $348,000 $0 $ 51,800 $7,059,995

Capital

Improvement

Fund 762,000 30,000 11,000 803,000

Debt Service

Fund 505,000 7,500 512,500

Sewer Lateral

Fund 38,500 2,000 40,500

Total $1,113,500 $1,065,000 $4,173,700 $381,985 $379,295 $852,215 $348,000 $30,000 $72,300 $8,415,995

% of Total 13.2% 12.7% 49.6% 4.5% 4.5% 10.1% 4.1% .40% .90%

General

84%

Capital

Improvements

10%

Debt Service

6%

Sewer Lateral

2018 Revenue By Fund

Sales Tax

50%

Property Taxes

13%

Utility Taxes

13%

Licenses &

Permits

5%

Municipal Court

Receipts

4%

Charges for

Services

10%

Capital Grants &

Cont.

Other Revenues

Intergovernmental

Revenue

5%

2018 Budgeted Revenue By Source - All Funds

21

Actual Actual Budget Estimated Budget % Change

FUND 2015 2016 2017 2017 2018 2017 to 2018

General Fund General $6,042,416 $6,393,728 $6,652,377 $ 6,702,186 $6,904,392 3.8%

Capital Improvements Fund

Vehicles and Equipment 159,662 328,750 261,358 246,720 527,476 101.8%

Technology Upgrades/Computers 2,729 6,140 38,611 42,279 131,500 240.6%

Office Equipment & Furniture 14,104 4,302 35,500 35,076 21,650 -39%

Building & Land 5,007 60,197 14,500 11,651 33,770 132.9%

Park & City Center Building Improvements 2,940 8,915 392,830 397,867 2,882 -99.3%

Street Paving & Surfacing 55,680 54,842 69,000 59,000 77,000 11.6%

STP Street Project & Block Grant 98,187 8,271 890,000 906,636 20,000 -99.8%

City Center Lease and Energy Project 209,669 208,054 259,933 259,933 210,225 -19.1%

547,978 679,472 1,961,732 1,959,161 1,024,503 -47.8%

Debt Service Fund

2006 Bond Series 306,245 306,599 306,431 306,431 305,870 -.18%

2007 Bond Series 240,200 240,000 240,000 240,000 240,000 0.00%

546,445 546,599 546,431 546,431 545,870 -.01%

Sewer Lateral Fund

Sewer Lateral Repairs 31,869 33,017 35,000 35,000 35,000 0.00%

Admin Fee 8,397 8,367 10,000 10,000 10,000 0.00%

40,266 41,384 45,000 45,000 45,000 0.00%

TOTAL $ 7,177,105 $ 7,661,183 $9,205,540 $ 9,252,778 $8,519,765 -7.4%

Public Works

7%

Police

30%

Fire

25%Admin Services

5%

Building &

Housing

1%

Municipal Court

2%

Prosecuting

Attorney Office

Parks &

Recreation

12%

Legislative

6%

Insurance

1%

Public Safety

Building Maint.

1%

Debt

9% Sewer Later

Program

1%

ALL FUNDS EXPENDITURES BY DEPARTMENT

General

81%

Capital

Improvements

12%

Debt service

6%

Sewer Lateral

EXPENDITURES BY FUND

22

SUMMARY OF REVENUES

This section provides a detailed analysis of each major revenue source. In total, approximately 93.2% of all revenue is covered by this section.

Revenue is presented in descending order of projected receipts.

Each revenue source has unique characteristics. The starting point for an overall approach is certain assumptions about inflation and the economy,

population change, and assessed valuation. These factors are weighed along with historical trends, economic forecasts, legislative dynamics,

regulatory decisions, weather, and foreseeable development within the City.

Each revenue page includes information regarding the following:

Legal Authorization

This is the specific section of the Missouri Revised Statutes (RSMo) that authorizes the City to levy or receive the revenue and the City ordinance

that enacts the levy of the tax or collection of the fee.

Description

This is a brief explanation of the source, rate and calculation of the revenue source. Information on collection and distribution of the revenue is

also provided.

Fund Distribution/Revenue Information

This section either provides a breakdown of the components of the revenue or a fund distribution. The past three years’ revenue, the most recent

fiscal year’s estimate and the next fiscal year’s projection are also provided. The lower part of this section shows the impact this revenue source

has on the funds’ total revenue.

Financial Trend

This is a graphical display of the last three fiscal years, the most recent fiscal year estimate, and the adopted budgeted amount from the revenue

source for the next fiscal year.

23

City Sales Tax

Legal Authorization State Statute: 94.500 & 94.510

City Ordinance: 1905

Description The City levies a one and a quarter cent sales tax on retail sales. The City sales tax is allocated to the General Fund and is used to

provide a broad range of traditional City services.

Financial Trend

Trend Analysis

In 2014 the City experienced a decline in its sales tax receipts. However, with the opening of Walmart in the fall of 2015, sales tax

revenue rebounded and in 2016, the City experienced a significant increase in revenue from the completion of the Kenrick Plaza

Redevelopment Project. Sales tax is expected to continue to rise as new businesses continue to open along the Watson Corridor.

Additionally, in 2018 the City is expected to receive approximately $300,000 in additional sales tax revenue due to the passage of

Proposition P, a county-wide vote to increase sales tax by a half-cent to pay for public safety expenses.

Year General Fund

2014 Actual $1,146,541

2015 Actual $1,342,614

2016 Actual $1,567,542

2017 Estimate $1,780,000

2018 Budget $2,127,000

Percent of Fund’s 2018

Revenues 30.1%

$750,000 $875,000

$1,000,000 $1,125,000 $1,250,000 $1,375,000 $1,500,000 $1,625,000 $1,750,000 $1,875,000 $2,000,000 $2,125,000 $2,250,000

2014 2015 2016 2017 Budget 2017 Est. 2018 Budget

$1,146,541

$1,342,614

$1,567,542

$1,755,500 $1,780,000

$2,127,000

Total by Fiscal Year

24

Real & Personal Property Tax Legal Authorization State Statute: 94.250 MO Constitution: Article 10, Section 22

Description The City levies a property tax on all real and personal property within Shrewsbury. This revenue is deposited into the City’s General

Fund for general operating purposes and the Debt Service Fund to service the debt payment on the Series 2006 and 2007 General

Obligation Bonds.

Financial Trend

Trend Analysis The property tax levy rate starting in 2009 for the General Fund is at the maximum allowable by State of Missouri law. Growth in

new property tax dollars from one year to the next is restricted by a State of Missouri index and new construction. In 2014, the

property tax receipts rebounded slightly due to an increase in assessed values for residential real estate and personal property and

again in 2015. Assessed values are likely to increase slightly as this is the regional trend, and property tax receipts are expected to

increase slightly in 2016 and remain relatively the same in 2017 as a result of this. In 2018, it is anticipated that property taxes will

decline slightly due the tax rate in the Debt Service Fund decreasing. Part of the property tax rate calculation is the amount of reserves

in the Debt Service Fund after accounting for the debt payment that is due and a reserve of one annual debt service payment. Due to

the City’s Debt Service Fund having enough reserve to cover the debt payments, the tax rate for the Debt Service Fund decreased

slightly from prior years.

Year General Fund

Debt Service

Total

2014 Actual $530,606 $547,278 $1,077,884

2015 Actual $538,554 $552,920 $1,091,474

2016 Actual $553,168 $551,116 $1,104,284

2017 Estimate $560,000 $545,000 $1,105,000

2018 Budget $570,000 $505,000 $1,075,000

Percent of Funds’

2018 Revenues

8.1% 98.5%

25

Parks and Stormwater Sales Tax

Legal Authorization State Statute: 644.032


Description State law allows municipalities to levy up to a half-cent sales tax for storm water control and/or park services. The Missouri

Department of Revenue collects and administers all sales tax in the state. Businesses remit on a monthly or quarterly basis in the

period following the actual transaction.

Financial Trend

Trend Analysis




Year General Fund

2014 Actual $516,160

2015 Actual $602,424

2016 Actual $739,471

2017 Estimate $770,000

2018 Proposed $781,550


Revenues 11.1%

26

$0

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000

$700,000

$800,000

2014 2015 2016 2017

Budget

2017 Est. 2018

Budget

$438,829 $512,061

$628,551 $636,600 $700,000

$762,000


Capital Improvement Sales Tax



Description State law allows municipalities to levy up to a half-cent sales tax to fund capital improvements, including the operation and

maintenance of capital improvements. The Missouri Department of Revenue collects and administers all sales tax in the state.

Businesses remit on a monthly or quarterly basis in the period following the actual transaction.

Financial Trend

Trend Analysis




Year Capital Improvement

Fund 2014 Actual $438,829

2015 Actual $512,061

2016 Actual $628,551

2017 Estimate $700,000

2018 Proposed $762,000


Revenues 95%

27

Utility Tax - Electric



Description The City levies a 7.25% gross receipts tax on utilities doing business in the City. Ameren UE provides electricity to Shrewsbury.

This tax is passed on to the customers by the utility company and remitted to the City each subsequent month.

Financial Trend

Trend Analysis

Utility taxes are susceptible to business activity, climatic conditions, changes in technology, and regulated rates. The City’s electric

utility receipts increased in 2015 compared 2014 and again in 2016. It is anticipated that receipts from electric utility taxes will

increase slightly in 2017, but remain stable in 2018.

Year General Fund 2014 Actual $466,263

2015 Actual $484,803

2016 Actual $487,005

2017 Estimate $500,000

2018 Proposed $500,000

Percent of Fund’s

2018 Revenues 7.1%

$440,000

$450,000

$460,000

$470,000

$480,000

$490,000

$500,000


$466,263

$484,803 $487,005

$500,000 $500,000 $500,000


28

Parks and Recreation

Description The Parks Department generates revenue from the programs, facility rental and fees for use of facilities. These activities are offered to residents

and non-residents throughout the year. These activities include the City’s aquatic program and use of its aquatic center, sport/league programs,

fitness, pre-school, adult, park/camp, theatre, Shrewsburians, and youth programs.

Financial Trend

Trend Analysis

The City experienced an increase in revenue from its park and recreation programs in 2014. Revenue from this source is dependent

upon participation. Despite a decline in revenue in 2016 and 2017, participation in these programs is anticipated to increase in the

near future due to some new programs being offered and facility upgrades to attract more rentals of City facilities.

Year General


2015 Actual $479,787

2016 Actual $458,083

2017 Estimate $456,723

2018 Proposed $473,200


Revenues 6.7%

29

Sales Tax - Fire


City Ordinance: 130.060

Description State law allows municipalities to levy a sales tax for fire services. The City levies a quarter-cent sales tax for fire services. The

Missouri Department of Revenue collects and administers all sales tax in the state. Businesses remit on a monthly or quarterly basis in

the period following the actual transaction.

.

Financial Trend

Trend Analysis In 2014 the City experienced a decline in its sales tax receipts. In 2015 sales tax revenue increased due to the opening of Walmart in

the fall. Sales tax revenue again increased in 2016 and is anticipated to increase slightly more in 2017 and 2018 due to the continued

economic development projects and interest from the business community to operate in the City.

Year General


2015 Actual $301,215

2016 Actual $369,747

2017 Estimate $395,000

2018 Budget $416,150


Revenues 5.9%

$-

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

$400,000

$450,000

2014 2015 2016 Budget 2017 Budget 2017 Est. 2018 Budget

$258,080

$301,215

$369,747

$409,000 $395,000 $416,150


30

Municipal Court Fees & Fines

Legal Authorization State Statute: 479.050 & 479.260

City Ordinance: 1005 & 2294

Description This revenue includes fines and court costs levied by the Municipal Court in the adjudication of citations issued by the Shrewsbury

police officers.

Financial Trend

Trend Analysis

Municipal court reform efforts in the State of Missouri began in 2014 due to an event that transpired in a nearby community, leading

to the reduction in fines allowed for municipalities to charge for certain violations and the overhaul of policing and courtroom

procedure standards. In 2015, as the City began to adjust and conform to the legislative reforms that were handed down, revenue from

court fees and fines declined. The City has now completed the implementation of these reforms and revenue is expected to stabilize.

Year General


2015 Actual $190,255

2016 Actual $283,944

2017 Estimate $315,000

2018 Budget $325,000


Revenues 4.6%

$-

$75,000

$150,000

$225,000

$300,000

$375,000

$450,000

2014 2015 2016 Actual 2017 Budget 2017 Est. 2018 Budget

$418,240

$190,255

$283,944

$350,000 $315,000 $325,000


31

Ambulance Fees


Description The City provides emergency ambulance service to the community and surrounding areas. The City collects a fee for this service

based on current market rates and bills the patient’s insurance company or the patient if there is no insurance coverage.

Financial Trend

Trend Analysis

The City experienced a decline in its ambulance fee revenue in fiscal year 2015. The decrease in revenue was likely due to an overall

poor economy, uncollectible ambulance receivables, and a steady decline in Medicare reimbursement amounts. Ambulance revenue

rebounded in 2016 due to the adjusting of ambulance fees and collection efforts. Revenue from this source is anticipated to remain

flat over the next several years.

Year General


2015 Actual $262,870

2016 Actual $371,919

2017 Estimate $315,000

2018 Budget $280,000


Revenues 4.0%

$200,000

$220,000

$240,000

$260,000

$280,000

$300,000

$320,000

$340,000

$360,000

$380,000


$282,950

$262,870

$371,919

$280,000

$315,000

$280,000


32

Business License Revenue



Description The City charges businesses located within Shrewsbury an annual license fee based on gross sales (minimum $40) or a set fee

dependent upon license category. All fees are collected annually. The revenues from these fees are allocated to the General Fund.

Financial Trend

Trend Analysis

Change in this revenue is based on commercial retail growth and occupancy rates. Commercial growth has increased over the last few

years, due to a rebounding economy and redevelopment activity in the City. In 2014 the City made the decision to roll back the

amount charged on business license for the 2014 license year and receipts declined. In 2015, business license receipts increased

mostly due the opening of several new businesses in Kenrick Plaza and the Center at Kenrick. Revenue from business licenses is

expected to remain stable in 2018 and in future years.

Year General


2015 Actual $242,303

2016 Actual $250,158

2017 Estimate $262,000

2018 Budget $260,000


Revenues 3.7%

$-

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000


$190,215

$242,303 $250,158 $255,000 $262,000 $260,000


33

Utility Tax - Gas



Description The City levies a 7.25% gross receipts tax on utilities doing business in the City. Laclede Gas provides this utility to Shrewsbury.

This tax is passed on to its customers by the utility company and remitted to the City each subsequent month.

Financial Trend

Trend Analysis The City experienced a decrease in the collection of gas utility revenue in 2015 and 2016. Revenue from this source fluctuates

according to the price of natural gas and weather conditions. There is a small increase in estimated revenue in 2017 and in 2018 due

to colder winter months in those years than in the two previous years.


2015 Actual $180,193

2016 Actual $162,176

2017 Estimate $195,000

2018 Budget $195,000

Percent of Fund’s

2018 Revenues 2.8%

$150,000

$165,000

$180,000

$195,000

$210,000


$204,545

$180,193

$162,176

$195,000 $195,000 $195,000


34

Utility Tax – Telephone



Description The City levies a 7.25% gross receipts tax on utilities doing business in the City. Multiple telephone companies provide service to

Shrewsbury. This tax is passed on to its customers by the utility company and remitted to the City the following month.

Financial Trend

Trend Analysis

Revenue from this source has declined over the years and will continue to decline while the population continues to forgo landlines

and only utilize their cellular telephones. It is believed that gross receipts on cellular telephones are calculated differently than on

landlines, which is leading to the decline in this revenue source.


2015 Actual $191,171

2016 Actual $182,520

2017 Estimate $190,000

2018 Budget $180,000


Revenues

2.5%

$150,000

$200,000

$250,000


$215,313

$191,171 $185,250

$200,000

$190,000

$180,000

Telephone Utility Tax

35

Gasoline Tax


Description The State of Missouri imposes and collects a seventeen-cent per gallon tax on motor fuel. The state distributes the proceeds to

municipalities and counties according to the City’s population ratio to the total state population. The state distributes the funds one

month after they are collected. Gasoline tax must be used for road and bridge maintenance.

Financial Trend

Trend Analysis

The tax is per gallon used. Therefore, the change in revenue is a function of usage, not fuel price. The other factor is the City’s

population. The City’s population decreased by 391, according to the 2010 Census. It is anticipated that the usage may slightly

decline next year due to a small rise recently in the cost of gasoline, leading to less overall usage.

Year General


2015 Actual $165,156

2016 Actual $168,064

2017 Estimate $170,000

2018 Budget $165,000


Revenues 2.3%

$156,000

$158,000

$160,000

$162,000

$164,000

$166,000

$168,000

$170,000


$161,915

$165,156

$168,064

$165,000

$170,000

$165,000


36

St. Louis County Road and Bridge Tax


Description St. Louis County levies a tax for municipal street maintenance. The County allocates the proceeds to municipalities based on assessed

valuation. The County road revenue sharing must be used for road and bridge maintenance.

Financial Trend

Trend Analysis

Revenue has been increasing, but very slightly over the past few years and is anticipated to remain stable over the next few years.

Year General


2015 Actual $114,717

2016 Actual $116,850

2017 Estimate $117,500

2018 Budget $117,500


Revenues 1.7%

$111,000

$112,000

$113,000

$114,000

$115,000

$116,000

$117,000

$118,000


$113,261

$114,717

$116,850 $117,000 $117,500 $117,500


37

Cable Franchise Fees

Legal Authorization Federal Cable Act: Section 622


Description Charter Communications and AT&T provide cable services to residents of Shrewsbury. All cable companies are required to remit 5%

of their gross receipts to the City within 45 days following the end of the quarter for which payment is to be made.

Financial Trend

Trend Analysis

This revenue is dependent on cable television usage and rates. Revenue from this source has remained stable over the past few years.

Year General


2015 Actual $105,369

2016 Actual $101,983

2017 Estimate $110,000

2018 Budget $110,000


Revenues 1.6%

$75,000

$100,000

$125,000


$103,155 $105,369

$101,983

$110,000 $110,000 $110,000


38

$70,000

$72,000

$74,000

$76,000

$78,000

$80,000

$82,000

$84,000


$75,776

$81,111

$83,589

$80,000 $80,000 $80,000


Utility Tax - Water



Description The City levies a 7.25% gross receipts tax on utilities doing business in the City. Missouri American Water provides water to

Shrewsbury. This tax is passed on to the customers by the utility company and remitted to the City each subsequent month.

Financial Trend

Trend Analysis

Revenue from this source has decreased slightly over the past couple of years, but it is anticipated to remain relatively stable in the

future.

Year General


2015 Actual $81,111

2016 Actual $83,589

2017 Estimate $80,000

2018 Budget $80,000


Revenues 1.1%

39

CITY OF SHREWSBURY GOVERNMENTAL FUNDS AND FUND STRUCTURE

A principal of governmental accounting and financial reporting is for local governments to establish and

maintain only those funds that are required by law and for sound financial administration. In an effort to

abide by the number of funds principal, the City maintains four major governmental funds including the

General Fund, Capital Improvement Fund, Debt Service Fund, and Sewer Lateral Fund. The General

Fund is the main operating fund and includes budget for all financial resources not accounted for in

another fund and all operating department expenses not accounted for in another fund. Personnel costs,

salaries and benefits for all city departments, account for approximately 77% of the General Fund’s

budget. Other expenses included in the General Fund are operating costs associated with office expenses,

expenses for city property and liability insurance and other expenses for community relations and parks

and recreation programming. The Capital Fund includes capital expenditures for each operating

department and includes expenses related to the purchase of vehicles, equipment, furniture and fixtures as

well as the expenses for public facility improvements and street improvements. The Debt Service Fund

was established to account for the proceeds and expenses related to the General Obligation Debt of the

City. The Sewer Lateral Fund was established to account for expenditures specifically related to sewer

lateral repairs.

Additionally, included in the budget document for presentation purposes is the TIF Fund’s projected

receipt of EATS, PILOTS and CIDS that are collected within the special TIF District, passed through to

the City and then transferred to a third-party trustee to make payments on the TIF Bonds, a special limited

obligation of the City.

40

$5,000,000

$5,200,000

$5,400,000

$5,600,000

$5,800,000

$6,000,000

$6,200,000

$6,400,000

$6,600,000

$6,800,000

$7,000,000

$7,200,000


General Fund Revenues & Expenditures

Revenues

Expenditures

GENERAL FUND

The General Fund is the primary operating Fund of the City. All revenue and expenditures associated with providing traditional city services are

accounted for in the General Fund. These City services include General Government Administration, Legislative, Public Safety (Police and Fire),

Building and Housing, Parks and Recreation, and Public Works. The budget for these services is presented by Department in the General Fund.

Primary revenue sources for this fund include property taxes; sales taxes; utility gross receipts; license and permit fees; ambulance fees; facility

receipts; parks and recreation program receipts; and other inter-governmental revenue.

SUMMARY OF REVENUES AND EXPENDITURES FY 2014 - FY 2018

ACTUAL ACTUAL ACTUAL BUDGET ESTIMATED BUDGET

2014 2015 2016 2017 2017 2018

Revenues $ 5,854,876 $ 5,776,201 $ 6,404,832 $ 6,683,132 $ 6,703,752 $ 7,059,995

Expenditures $ 6,238,716 $ 6,042,416 $ 6,393,728 $ 6,652,377 $ 6,702,186 $ 6,904,392

Revenues

Over (Under) $ (383,840) $ (266,215) $ 11,104 $ 30,755 $ 1,566 $ 155,603

41

GENERAL FUND BUDGET HIGHLIGHTS

REVENUE

The General Fund Budget for 2018 reflects a projected increase in revenue of $376,863 versus the prior year 2017 Budget. Projected revenue in the General Fund

for fiscal year 2018 is $7,059,995. The graph below illustrates the percentage of General Fund revenue projections by source of revenue.

Taxes – This category includes real estate taxes, personal property taxes, utility taxes, sales tax, park/stormwater tax and motor vehicle tax.

Other Government – This category includes cigarette tax, gasoline tax, financial institution tax and county road and bridge tax.

Licenses & Permits – Includes licenses for businesses, vending machines, plumbers, liquor, peddlers and dogs. This category also includes permits for building,

heating, plumbing, demolition, special uses, occupancy, housing inspections and excavation.

Fines – Included in this category is the revenue generated from fines and bond forfeitures in the Municipal Court.

Taxes

72%

Other Government

5%

Licenses & Permits

5%

Fines

5%

Interest

Other Revenues

6%

Parks & Recreation

7%

GENERAL FUND REVENUE BY SOURCE

42


Interest - Interest on investments make up this source of revenue.

Other Revenue – Service to St. Joseph, Holy Infant Apartments, Our Lady of Life, the Village of Mackenzie and the Pastoral Center, sale of police & fire reports,

false alarm fees, SWB and Clearwire leases, ambulance service fees, donations, and miscellaneous items are included in this category.

Parks and Recreation – The Parks Department generates revenue from the following programs, passes, rentals and sales: aquatic program, sport/league program,

fitness program, special events sponsorship, adult programs, park/camp programs, theatre programs, youth programs, theatre tickets, jazzercise and preschool

camp, resident and non-resident recreation and pool passes & I.D.’s, meeting room rentals, ballroom rentals, multi-purpose room rentals, gymnasium rentals, swim

pool rentals, swim pool daily receipts, swim pool concession receipts and other miscellaneous recreational events.

Actual 2014

Actual 2015

Actual 2016

Budget 2017

Estimate

2017

Budget 2018

Over (Under)

Budget 18 vs. 17 % Chg

Taxes $3,591,415 $3,906,945 $4,327,328 $4,649,842 $4,668,000 $5,046,700 $396,858 8.5%

Other

Government 374,032 376,858 390,990 381,485 386,985 381,985 500 0.1%

Licenses &

Permits 531,483 426,056 429,975 374,195 379,661 379,295 5,100 1.4%

Fines 423,219 192,430 285,827 353,000 318,000 348,000 (5,000) -1.4%

Grants 1,000 1,107 0 0 7,473 0 0 0%

Interest 20,900 12,087 19,083 20,000 20,000 22,000 2,000 10%

Other

Revenues 433,724 380,931 493,546 416,160 466,910 408,815 (7,345) -1.8%

Parks &

Recreation 479,102 479,787 458,083 488,450 456,723 473,200 (15,250) 3.1%

Total $5,854,876 $5,776,201 $5,6404,832 $6,683,132 $6,703,752 $7,059,995 $376,863 5.6%

43


EXPENDITURES

The General Fund budget for 2018 reflects a projected increase in expenditures of $252,015 vs. the prior year 2017 Budget. Expenditures for 2018 are projected to

be $6,904,392 vs. the 2017 Budget of $6,652,377. The graph below illustrates the percentage of expenditures projected to be spent, by department.

Public Works

7%

Police

34%

Fire

28%

Administration

6%

Building & Housing

1%

Municipal Court

2%

Prosecuting Attorney

Public Safety Bldg.

1%

Parks & Recreation

14% Other Expenditures

7%

GENERAL FUND EXPENDITURES BY DEPARTMENT

GENERAL FUND REVENUE BUDGET. ACTUAL ACTUAL ACTUAL BUDGET AMEND BUD ACTUAL ESTIMATED BUDGET OVER 18 vs.17

2014 2015 2016 2017 2017 10/31/2017 2017 2018 (UNDER) % Chg

TAXES41110 REAL ESTATE TAXES 424,651$ 426,634$ 442,620$ 445,000$ 445,000$ $57,494 445,000$ 450,000$ 5,000$ 1.1%

41120 PERSONAL PROPERTY TAXES 105,955 111,920 110,548 115,000 115,000 12,082 115,000 120,000 5,000 4.3%

41310 AMEREN UE UTILITY TAXES 466,263 484,803 487,005 500,000 500,000 425,452 500,000 500,000 - 0.0%

41320 LACLEDE GAS UTILITY TAXES 204,545 180,193 162,176 195,000 195,000 146,303 195,000 195,000 - 0.0%

41330 TELEPHONE UTILITY TAXES 215,313 191,171 182,520 200,000 200,000 138,907 190,000 180,000 (20,000) -10.0%

41340 COUNTY WATER UTILITY TAXES 75,776 81,111 83,589 80,000 80,000 73,970 80,000 80,000 - 0.0%

41350 CABLE T.V. UTILITY TAXES 103,155 105,369 101,983 110,000 110,000 56,715 110,000 110,000 - 0.0%

41410 SALES TAX 1,146,541 1,342,614 1,567,542 1,755,500 1,755,500 1,344,443 1,780,000 2,127,000 371,500 21.2%

41415 PARK/STORMWATER SALES TAX 516,160 602,424 739,471 766,100 766,100 609,766 770,000 781,550 15,450 2.0%

41420 FIRE SALES TAX 258,080 301,215 369,747 409,000 409,000 304,885 395,000 416,150 7,150 1.7%

41430 MOTOR VEHICLE SALES TAX 74,976 79,489 80,126 74,242 74,242 69,663 88,000 87,000 12,758 17.2%

TOTAL TAXES 3,591,415$ 3,906,945$ 4,327,328$ 4,649,842$ 4,649,842$ 3,239,679$ 4,668,000$ 5,046,700$ 396,858$ 8.5%

OTHER GOVERNMENT42210 CIGARETTE TAX 96,985$ 96,985$ 96,985$ 96,985$ 96,985$ 80,820$ 96,985$ 96,985$ -$ 0.0%

42220 GASOLINE TAX 161,915 165,156 168,064 165,000 165,000 140,985 170,000 165,000 - 0.0%

42240 FINANCIAL INSTITUTION TAX 1,871 - 9,091 2,500 2,500 - 2,500.00 2,500 - 0.0%

42310 COUNTY ROAD & BRIDGE TAX 113,261 114,717 116,850 117,000 117,000 14,249 117,500 117,500 500 0.4%

TOTAL OTHER GOVERNMENT 374,032$ 376,858$ 390,990$ 381,485$ 381,485$ 236,055$ 386,985$ 381,985$ 500$ 0.1%

LICENSE PERMITS43210 BUSINESS LICENSES 190,215$ 242,303$ $250,158 $255,000 $255,000 $260,282 262,000$ 260,000$ 5,000$ 2.0%

43310 DOG LICENSES 37 20 26 25 25 11 25 25 - 0.0%

43320 VENDING MACHINE LICENSES 5,953 6,758 6,808 6,500 6,500 6,478 6,500 6,500 - 0.0%

43330 PLUMBERS LICENSES 1,000 1,150 975 850 850 790 850 850 - 0.0%

43340 LIQUOR LICENSES 2,775 3,255 4,150 3,200 3,200 3,750 4,000 3,500 300 9.4%

43350 PEDDLERS LICENSES - - - 20 20 - 20 20 - 0.0%

43410 BUILDING PERMITS 239,541 98,860 82,291 35,000 35,000 28,087 35,000 37,500 2,500 7.1%

43420 HEATING/AC PERMITS 3,760 2,741 5,188 2,700 2,700 1,445 2,700 - (2,700) -100.0%

43430 PLUMBING PERMITS 8,113 4,945 4,533 4,000 4,000 4,655 5,000 4,000 - 0.0%

43440 DEMOLITION PERMITS 7,880 1,270 2,428 1,500 1,500 (1,844) (1,844) 1,500 - 0.0%

43460 HEARINGS 50 150 1,070 400 400 20 400 400 - 0.0%

43471 SPECIAL USE PERMITS - 100 0 200 200 210 210 200 - 0.0%

43480 OCCUPANCY PERMITS 24,460 20,320 22,295 24,000 24,000 17,554 24,000 24,000 - 0.0%

43490 HOUSING INSPECTION FEES 46,430 43,375 48,420 40,000 40,000 37,603 40,000 40,000 - 0.0%

43530 EXCAVATION PERMITS 1,270 810 1,634 800 800 545 800 800 - 0.0%

TOTAL LICENSE PERMITS 531,483$ 426,056$ 429,975$ 374,195$ 374,195$ 359,586$ 379,661$ 379,295$ 5,100$ 1.4%

FINES44110 MUNICIPAL COURT FINES 418,240$ 190,255$ 283,944$ 350,000$ 350,000$ 242,090$ 315,000$ 325,000$ (25,000)$ -7.1%

44130 BOND FORFEITURES 2,325 - 250 1,000 1,000 600 1,000 1,000 - 0.0%

44140 CREDIT CARD FEES 2,654 2,175 1,633 2,000 2,000 980 2,000 2,000 - 0.0%

44160 INMATE SECURITY FEES (PRISONER DET) - - - - - - - 20,000 20,000

TOTAL FINES 423,219$ 192,430$ 285,827$ 353,000$ 353,000$ 243,670$ 318,000$ 348,000$ (5,000)$ -1.4%

GRANTS44280 GRANTS-PUBLIC SAFETY 1,000$ 1,107$ -$ -$ -$ 7,473$ 7,473$ -$ -$ 0.0%

44281 GRANTS-PUBLIC WORKS - - - - - - - - - 0.0%

TOTAL GRANTS 1,000$ 1,107$ -$ -$ -$ 7,473$ 7,473$ -$ -$ 0.0%

INTEREST45100 INTEREST EARNED 20,900$ 12,087$ 19,083$ 20,000$ 20,000$ 12,777$ 20,000$ 22,000$ 2,000$ 10.0%

TOTAL INTEREST 20,900$ 12,087$ 19,083$ 20,000$ 20,000$ 12,777$ 20,000$ 22,000$ 2,000$ 10.0%

GENERAL FUND REVENUE FOR BUDGET 2018

44

GENERAL FUND REVENUE BUDGET. ACTUAL ACTUAL ACTUAL BUDGET AMEND BUD ACTUAL ESTIMATED BUDGET OVER 18 vs.17

2014 2015 2016 2017 2017 10/31/2017 2017 2018 (UNDER) % Chg

OTHER REVENUES46100 SERVICE-TO TAX FREE ZONES 46,280 46,346 46,564$ 48,000$ 48,000$ -$ 48,000$ 47,000$ (1,000)$ -2.1%

46105 SERVICE TO MACKENZIE 8,461 10,092 9,416 9,510 9,510 7,925 9,510 9,605 95 1.0%

46108 SERV LAKESHIRE/GRANTWOOD VILLAGE - - - - - 400 900 1,200 1,200

46110 SALE OF POLICE/FIRE REPORTS 949 1,420 1,434 800 800 2,092 2,200 1,250 450 56.3%

46115 FALSE ALARM FEES 1,825 475 1,275 1,000 1,000 600 1,000 750 (250) -25.0%

46120 SALE OF MAPS & DOCUMENTS - - - - - - - - -

46200 DONATIONS 100.00 530 - - - - - -

46205 DONATIONS - 100 YR CELBRATION 500 0 - - - - - - -

46206 DONATIONS - POLICE - - 1,090 - - 30 30 - -

46207 DONATION -FIRE - - 74 - - - - - -

46225 INSURANCE CLAIM RECOVERY 28,239 0 - - - - - - -

46230 SALE OF ASSETS - - - - - 464 464 - -

46270 RECYCLING 80 46 883 210 210 426 426 210 - 0.0%

46290 SWB WIRELESS LEASE 32,776 33,653 34,596 36,640 36,640 55,673 56,420 39,000 2,360 6.4%

46295 CELLULAR LAWSUIT SETTLEMENT - - - - - 8,266 8,266 - -

46400 AMBULANCE SERVICE 282,950 262,870 371,919 280,000 280,000 240,919 315,000 280,000 - 0.0%

46460 INSURANCE PREMIUMS REFUND - - 557 - - - - - - 0.0%

46475 SEWER LATERAL ADMIN FEE 9,073 8,397 8,367 10,000 10,000 - 9,000 8,600 (1,400) -14.0%

46495 TIF/CID ADMIN FEE - - 10,000 10,000 10,000 10,694 10,694 11,200 1,200 12.0%

46620 MISCELLANEOUS 22,590 17,532 6,841 20,000 20,000 1,498 5,000 10,000 (10,000) -50.0%

TOTAL OTHER REVENUES 433,724$ 380,931$ 493,546$ 416,160$ 416,160$ 328,988$ 466,910$ 408,815$ (7,345)$ -1.8%

PARKS & RECREATION47101 AQUATIC PROGRAM 29,913$ 25,363$ 23,743$ 27,000$ 27,000$ 20,580$ 21,000$ 24,500$ (2,500)$ -9.3%

47103 SPORT/LEAGUE PROGRAM 6,071 5,960 5,965 7,500 7,500 4,650 4,650 7,500 - 0.0%

47104 FITNESS PROGRAM 8,049 5,015 4,490 5,000 5,000 2,950 5,000 5,000 - 0.0%

47106 SPECIAL EVENTS SPONSORSHIP - 200 250 1,000 1,000 40 1,000 1,000 - 0.0%

47107 PRESCHOOL PROGRAMS - - 820 - - 525 525 - -

47108 ADULT PROGRAMS 36,837 34,521 22,940 21,000 21,000 20,914 23,000 23,000 2,000 9.5%

47109 PARK/CAMP PROGRAMS 31,998 34,955 38,316 37,000 37,000 33,663 33,663 37,000 - 0.0%

47110 THEATRE PROGRAMS 19,049 22,613 17,453 20,500 20,500 18,343 19,500 19,000 (1,500) -7.3%

47111 SHREWSBURIAN PROGRAM 1,427 1,493 1,318 1,100 1,100 424 1,100 1,000 (100) -9.1%

47113 YOUTH PROGRAMS 5,305 7,528 6,128 7,400 7,400 5,473 7,000 7,400 - 0.0%

47115 THEATRE TICKETS & CONCESSIONS 26,369 29,669 22,107 25,000 25,000 20,700 24,600 25,000 - 0.0%

47116 JAZZERCISE NET RECEIPTS 7,918 7,898 8,105 7,800 7,800 7,086 7,800 8,000 200 2.6%

47119 PRESCHOOL CAMP 9,065 10,949 5,960 11,200 11,200 9,668 9,668 10,500 (700) -6.3%

47200 SILVER SUPER REC PASS 1,565 2,402 2,618 2,700 2,700 1,783 2,000 2,500 (200) -7.4%

47201 RESIDENT RECREATION PASS 8,276 10,049 7,360 8,500 8,500 7,060 8,400 8,500 - 0.0%

47202 NON-RESIDENT REC PASSES 3,417 3,619 2,658 4,500 4,500 2,453 4,000 4,500 - 0.0%

47203 SUPER REC PASSES 25,033 24,594 24,472 25,000 25,000 21,877 25,000 25,000 - 0.0%

47204 RESIDENT POOL PASSES 25,303 21,103 21,690 25,000 25,000 17,168 17,168 23,000 (2,000) -8.0%

47205 NON-RESIDENT POOL PASSES 61,295 61,519 60,273 60,000 60,000 58,511 58,511 60,000 - 0.0%

47206 POOL I.D. PASSES 1,695 1,900 2,157 2,100 2,100 2,050 2,050 2,000 (100) -4.8%

47207 REPLACEMENT PASSES 80 15 (35) - - 105 105 - -

47301 PARK PERMITS 3,090 3,975 4,090 3,700 3,700 3,873 3,873 4,000 300 8.1%

47302 FIELD PERMITS 8,030 9,225 18,501 15,000 15,000 7,918 16,000 15,000 - 0.0%

47401 MEETING ROOM RENTAL 32,046 28,433 28,108 29,000 29,000 21,424 28,000 28,000 (1,000) -3.4%

47402 BALLROOM RENTAL 40,187 43,379 39,255 45,600 45,600 42,805 44,000 44,000 (1,600) -3.5%

47403 SWIM POOL RENTAL 4,531 5,471 7,171 6,500 6,500 6,347 6,347 6,000 (500) -7.7%

47404 GYMNASIUM RENTAL 9,403 9,820 7,231 17,000 17,000 8,090 9,500 10,000 (7,000) -41.2%

47405 MULTI-PURPOSE ROOM RENTAL 21,601 17,433 20,530 20,000 20,000 19,640 20,000 20,000 - 0.0%

47501 VENDING MACHINE RECEIPTS 524 892 365 600 600 538 1,000 1,000 400 66.7%

47503 CONCESSION - SWIM POOL 28,003 28,762 28,169 29,000 29,000 27,044 27,044 28,000 (1,000) -3.4%

47504 SWIM POOL DAILY RECEIPTS 14,231 12,068 16,002 14,000 14,000 15,919 15,919 14,000 - 0.0%

47505 SPECIAL EVENTS RECEIPTS 3,568 2,653 2,790 3,250 3,250 1,809 3,300 3,300 50 1.5%

47506 GUEST FEES - RECEIPTS 5,226 6,314 7,084 5,500 5,500 4,880 6,000 5,500 - 0.0%

TOTAL PARKS & RECREATION 479,102$ 479,787$ 458,083$ 488,450$ 488,450$ 416,308$ 456,723$ 473,200$ (15,250)$ -3.1%

TOTAL REVENUE 5,854,876$ 5,776,201$ 6,404,832$ 6,683,132$ 6,683,132$ 4,844,536$ 6,703,752$ 7,059,995$ 376,863$ 5.6%

GENERAL FUND REVENUE FOR BUDGET 2018

45

GENERAL FUND EXPENDITURE SUMMARY BUDGETACTUAL ACTUAL ACTUAL BUDGET AMEND BUD ACTUAL ESTIMATED BUDGET OVER 18 vs. 17

2014 2015 2016 2017 2017 10/31/2017 2017 2018 (UNDER) % ChgBY DEPARTMENTPUBLIC WORKS 433,699$ 432,470$ 467,989$ 448,850$ 448,850$ 384,988$ 467,502$ 490,708$ 41,858$ 9.3%

POLICE DEPARTMENT 2,020,967 1,966,699 2,071,990 2,246,675 2,246,675 1,746,334 2,210,776 2,328,515 81,840 3.6%

FIRE DEPARTMENT 1,796,574 1,818,273 1,845,819 1,910,727 1,910,727 1,633,584 2,036,741 1,911,001 274 0.0%

ADMINISTRATION DEPARTMENT 291,065 297,127 324,723 386,880 386,880 318,575 368,648 401,425 14,545 3.8%

BUILDING & HOUSING DEPARTMENT 111,440 129,987 126,382 78,731 78,731 61,200 73,126 97,123 18,392 23.4%

MUNICIPAL COURT DEPARTMENT 213,730 151,942 206,661 123,225 123,225 97,447 114,671 142,807 19,582 15.9%

PROSECUTING ATTORNEY'S OFFICE - - - 43,471 43,471 36,644 41,900 42,710

PUBLIC SAFETY BUILDING 45,116 47,925 42,952 63,420 63,420 35,544 55,285 57,040 (6,380) -10.1%

PARKS & RECREATION DEPARTMENT 925,345 817,976 848,175 871,338 871,338 750,137 870,166 945,698 74,360 8.5%

OTHER EXPENDITURES 400,779 380,019 459,036 479,060 479,060 372,901 463,372 487,366 8,306 1.7%

6,238,716$ 6,042,416$ 6,393,728$ 6,652,377$ 6,652,377$ 5,437,354$ 6,702,186$ 6,904,392$ 252,015$ 3.8%

BY CATEGORYSALARIES, WAGES 3,510,499$ 3,508,043$ 3,781,368$ 3,880,625$ 3,880,625$ 3,300,852$ 3,957,721$ 4,030,015$ 149,390$ 3.8%

BENEFITS 1,197,815 1,247,849 1,248,740 1,318,732 1,318,732 1,076,839 1,260,453 1,310,866 (7,866) -0.6%

OFFICE EXPENSE 221,105 148,713 201,565 169,251 169,251 126,804 169,297 166,421 (2,830) -1.7%

VEHICLE EXPENSE 93,595 59,805 61,271 76,882 76,882 52,873 68,500 80,545 3,663 4.8%

REPAIRS 56,621 55,660 58,474 68,650 68,650 46,681 81,323 70,650 2,000 2.9%

FACILITY EXPENSE 217,587 246,331 244,803 240,820 240,820 197,371 241,020 236,440 (4,380) -1.8%

SPECIALIZED EXPENSE 701,897 676,213 634,522 783,591 783,591 540,269 806,047 893,656 110,065 14.0%

INSURANCE EXPENSE 89,597 99,802 107,235 113,826 113,826 95,665 117,826 115,800 1,974 1.7%

DEBT PAYMENTS 150,000 - 55,750 - - - - - -

6,238,716$ 6,042,416$ 6,393,728$ 6,652,377$ 6,652,377$ 5,437,354$ 6,702,186$ 6,904,392$ 252,015$ 3.8%

GENERAL FUND EXPENDITURES FOR BUDGET 2018

46

CITYWIDE BUDGETACTUAL ACTUAL ACTUAL BUDGET AMEND BUD ACTUAL ESTIMATED BUDGET OVER 18 vs. 17

2014 2015 2016 2017 2017 10/31/2017 2017 2018 (UNDER) % ChgSALARIES, WAGES51010 WAGES - FULL TIME 2,847,098$ 2,804,080$ 3,150,608$ 3,337,975$ 3,337,975$ 2,846,091$ 3,400,107$ 3,485,217$ 147,242$ 4.4%

*51013 WAGES - LONGEVITY 177,740 171,431 88,831 - - - - - -

51015 ENGINEERING FEES - - - - - - - - - -

51020 OVERTIME 110,632 149,128 127,747 140,500 140,500 127,839 168,042 140,775 275 0.2%

51030 PART TIME WAGES 45,923 54,315 85,530 76,350 76,350 63,583 75,775 73,000 (3,350) -4.4%

51031 AQUATIC INSTRUCTORS 14,799 8,975 12,301 15,000 15,000 7,916 13,900 14,000 (1,000) -6.7%

51033 SPORT/LEAGUE INSTRUCTORS 2,854 2,484 2,300 2,500 2,500 1,850 1,850 2,500 - 0.0%

51034 FITNESS INSTRUCTORS 5,793 3,688 3,676 3,600 3,600 1,952 3,000 3,600 - 0.0%

51036 CAMP-PARK PROG INSTRUCT 16,758 16,744 20,413 18,500 18,500 14,044 14,044 17,500 (1,000) -5.4%

51038 ADULT INSTRUCTORS 14,277 15,275 2,112 2,000 2,000 2,172 2,000 2,000 - 0.0%

51039 THEATRE INSTRUCTORS 13,533 13,194 11,950 14,500 14,500 10,175 12,200 13,500 (1,000) -6.9%

51043 SWIM POOL CASHIERS 19,567 20,177 21,373 19,500 19,500 17,739 17,739 19,000 (500) -2.6%

51044 A.D.A. - - - 2,000 2,000 - - - (2,000) (1)

51045 YOUTH INSTRUCTIONAL 3,060 2,671 3,614 4,500 4,500 3,869 4,500 4,800 300 6.7%

51046 PRESCHOOL CAMP INSTRUCT 5,689 6,088 7,287 7,000 7,000 7,264 7,264 7,000 - 0.0%

51048 LIFEGUARDS 105,029 105,387 96,154 104,000 104,000 84,876 104,000 104,000 - 0.0%

51070 SALARIES ELECTED OFFICIALS 35,077 36,000 36,000 35,400 35,400 30,462 36,000 44,308 8,908 25.2%

51090 SALARIES OTHER OFFICIALS 92,670 98,406 111,471 97,300 97,300 81,020 97,300 98,815 1,515 1.6%

TOTAL SALARIES, WAGES 3,510,499$ 3,508,043$ 3,781,368$ 3,880,625$ 3,880,625$ 3,300,852$ 3,957,721$ 4,030,015$ 149,390$ 3.8%

BENEFITS52210 F.I.C.A. 249,994$ 250,200$ 269,801$ 280,340$ 280,340$ 236,588$ 275,851$ 291,819$ 11,479$ 4.1%

52230 HEALTH INSURANCE 523,062 584,793 629,049 697,467 697,467 570,766 627,009 548,845 (148,622) -21.3%

52231 LIFE/LONG TERM DISABILITY 12,816 9,345 11,303 14,073 14,073 12,333 15,115 15,193 1,120 8.0%

52232 FLEXIBLE SPENDING 1,640 1,671 1,714 2,058 2,058 - - 800 (1,258) -61.1%

52250 LAGERS PENSION 218,816 149,963 149,258 128,128 128,128 110,312 129,570 234,988 106,860 83.4%

52260 INSURANCE OPTOUT INCENTIVE 15,628 12,734 14,398 13,212 13,212 16,877 24,858 24,512 11,300 85.5%

52270 CLOTHING ALLOWANCE 13,319 35,723 17,751 33,100 33,100 13,798 37,204 36,000 2,900 8.8%

52280 TELEPHONE ALLOWANCE - 110 1,320 1,320 1,320 1,100 1,320 1,320 -

52290 CAR ALLOWANCE - - - - - - - - -

52295 STAFF MILEAGE 365 590 1,020 925 925 704 750 1,000 75 8.1%

53380 WORKERS COMPENSATION INS. 162,175 202,721 153,124 148,109 148,109 114,362 148,776 156,389 8,280 5.6%

TOTAL BENEFITS 1,197,815$ 1,247,849$ 1,248,740$ 1,318,732$ 1,318,732$ 1,076,839$ 1,260,453$ 1,310,866$ (7,866)$ -0.6%

OFFICE EXPENSE54010 TELEPHONES 17,268$ 17,505$ 19,723$ 22,080$ 22,080$ 19,249$ 28,049$ 24,486$ 2,406$ 10.9%

54015 TELEPHONE - SWIM POOL 1,614 1,435 1,124 1,400 1,400 1,302 1,400 1,400 - 0.0%

54020 CELLULAR PHONES 7,641 9,275 10,780 10,000 10,000 7,993 11,155 10,400 400 0

54030 DUES & SUBSCRIPTIONS 16,227 12,697 18,003 17,121 17,121 16,485 21,491 18,035 1,014 1

54050 PRINTING 5,299 4,092 4,487 6,000 6,000 1,985 4,171 5,200 (800) -13.3%

54070 PHOTOCOPYING - - - - - - - - -

54080 COPIER LEASE, OVERAGES 5,503 4,120 5,499 11,000 11,000 5,611 5,700 6,000 (5,000) -45.5%

54110 MAINT/REPAIRS OFFICE EQUIP. 1,620 788 144 2,850 2,850 192 1,200 2,100 (750) -26.3%

54120 COMPUTER HARDWARE REPAIR 155 576 45 1,000 1,000 175 1,000 2,000 1,000 100.0%

54130 BANKCARD FEES 8,134 8,177 8,632 7,500 7,500 8,211 8,450 8,500 1,000 13.3%

54150 CITY ATTORNEY/LEGAL FEES 68,552 61,018 68,946 61,500 61,500 44,393 55,300 60,500 (1,000) -1.6%

54170 MISCELLANEOUS 68,607 6,846 41,342 3,200 3,200 3,378 4,626 3,200 - 0.0%

54670 POSTAGE 6,396 6,075 6,061 6,210 6,210 4,594 5,434 5,110 (1,100) -17.7%

54810 OFFICE SUPPLIES 12,080 13,736 14,322 17,040 17,040 11,707 18,972 17,140 100 0.6%

54820 COMPUTER SOFTWARE 2,008 2,373 2,458 2,350 2,350 1,529 2,350 2,350 - 0.0%

TOTAL OFFICE EXPENSE 221,105$ 148,713$ 201,565$ 169,251$ 169,251$ 126,804$ 169,297$ 166,421$ (2,830)$ -1.7%


47


2014 2015 2016 2017 2017 10/31/2017 2017 2018 (UNDER) % Chg


VEHICLE EXPENSETOTAL VEHICLE EXPENSE 93,595$ 59,805$ 61,271$ 76,882$ 76,882$ 52,873$ 68,500$ 80,545$ 3,663$ 4.8%

REPAIRS56010 CAR REPAIRS 18,686$ 10,663$ 20,204$ 22,000$ 22,000$ 16,996$ 23,463$ 24,000$ 2,000$ 9.1%

56030 VEHICLE REPAIRS 25,268 28,851 23,274 28,000 28,000 21,141 39,793 29,000 1,000 3.6%

56080 HEAVY EQUIPMENT REPAIRS 1,989 4,379 4,120 3,000 3,000 3,455 3,094 3,000 - 0.0%

56110 RADIO REPAIRS 1,458 938 357 4,650 4,650 649 5,448 4,650 - 0.0%

56130 RADAR REPAIRS 401 340 240 1,500 1,500 350 1,500 1,500 - 0.0%

56150 OTHER REPAIRS 8,820 10,489 10,279 9,500 9,500 4,090 8,025 8,500 (1,000) -10.5%

TOTAL REPAIRS 56,621$ 55,660$ 58,474$ 68,650$ 68,650$ 46,681$ 81,323$ 70,650$ 2,000$ 2.9%

FACILITY EXPENSE57010 FACILITY MAINTENANCE 70,701$ 65,122$ 62,911$ 58,135$ 58,135$ 43,393$ 55,513$ 51,635$ (6,500)$ -11.2%

57011 PARKS/MAINT & REPAIRS 6,629 9,418 14,539 10,000 10,000 9,033 10,000 10,000 - 0.0%

57015 SWIM POOL MAINT & REPAIRS 7,170 13,427 10,835 15,000 15,000 10,765 15,000 15,000 - 0.0%

57020 ALARM SERVICE CITY CENTER 2,467 2,734 2,765 3,200 3,200 549 2,500 2,500 (700) -21.9%

57030 JANITOR SUPPLIES 3,939 4,669 4,644 5,485 5,485 1,629 5,007 5,185 (300) -5.5%

57070 UTILITIES 96,566 97,092 83,560 89,000 89,000 74,353 88,000 92,000 3,000 3.4%

57071 UTILITIES - PARKS 11,063 5,759 8,569 10,000 10,000 9,683 10,000 13,000 3,000 30.0%

57075 UTILITIES - SWIM POOL 19,052 48,109 56,980 45,000 45,000 44,772 50,000 42,000 (3,000) -6.7%

57077 FIRE ALARM MONITORING FEE - - - - - - - 120

57080 FACILITY RENTAL MAINTENANCE - - - 5,000 5,000 3,194 5,000 5,000

TOTAL FACILITY EXPENSE 217,587$ 246,331$ 244,803$ 240,820$ 240,820$ 197,371$ 241,020$ 236,440$ (4,380)$ -1.8%

SPECIALIZED EXPENSE58000 MEDICAL & PSYCHOLOGICAL 1,457$ 3,677$ 1,530$ 3,000$ 3,000$ 4,100$ 8,700$ 10,000$ 7,000$ 233.3%

58001 SPECIALIZED TRAINING 5,332 768 4,863 5,500 5,500 3,879 6,283 9,200 7,000 3

58002 CONFERENCE & MEETINGS 8,447 10,038 9,328 14,250 14,250 9,262 12,825 13,850 (400) -2.8%

58003 PUBLIC ASSISTANCE - - - - - - - - -

58004 CALEA ACCREDITATION 4,870 3,600 3,520 9,365 9,365 13,820 15,865 19,848 10,483 111.9%

58005 PUBLIC EDUCATION 726 450 360 750 750 730 1,460 750 -

58006 BEAUTIFICATION 491 7,008 496 1,000 1,000 3,941 3,941 - (1,000)

58007 CITIZEN ACADEMY TRAINING - - - 500 500 - - 500

58008 HIRING/PROMOTIONS - - - 2,250 2,250 375 2,250 7,250

58009 NEIGHBORHOOD WATCH - - - 500 500 225 500 500

58010 SUPPLIES 4,502 6,002 5,260 7,200 7,200 2,844 7,000 6,948 (252) -3.5%

58015 CONCESSION SUPPLES-POOL 20,657 20,630 18,406 21,000 21,000 16,765 17,500 20,000 (1,000) -4.8%

58020 BATTERIES - MOBILE TICKET 537 - - 400 400 - - - - -

58030 STREET MATERIALS 3,332 7,074 3,586 5,500 5,500 5,430 5,500 5,500 - 0.0%

58040 DUMPING FEES 920 941 1,647 1,500 1,500 807 1,500 1,500 - 0.0%

58050 SNOW REMOVAL SUPPLIES 19,190 9,104 8,074 9,000 9,000 400 9,000 9,000 - 0.0%

58070 TREE REMOVAL 365 - - 500 500 - 500 500 - 0.0%

58090 MOSQUITO SPRAYING 284 2,202 410 700 700 - - 700 - 0.0%

58110 STREET & TRAFFIC SIGNS 1,564 1,401 1,517 1,200 1,200 2,747 2,646 1,200 - 0.0%

58120 RENTAL EQUIPMENT 705 747 890 970 970 1,052 1,086 1,100 130 13.4%

58170 PHOTOGRAPHIC SUPPLIES 464 665 680 1,130 1,130 - 1,130 1,160 30 2.7%

58190 DISPATCH CAD ACCESS FEE 630 630 630 700 700 525 700 1,400 700 100.0%

58195 ECDC 237,430 223,727 192,016 192,842 192,842 90,399 190,260 235,857 43,015 22.3%

48


2014 2015 2016 2017 2017 10/31/2017 2017 2018 (UNDER) % Chg


58200 ST. LOUIS COUNTY COMPUTER - - - - - - - 500 500

58220 REJIS MAINT & SUPPORT 29,556 26,285 26,623 31,000 31,000 20,517 31,000 31,000 - 0.0%

58225 COMPUTER MAINT & SUPPORT 45,354 49,965 47,281 53,200 53,200 44,992 56,098 54,460 1,260 2.4%

58230 PRISONER EXPENSE 5,201 6,322 8,233 12,000 12,000 4,149 6,000 6,500 (5,500) -45.8%

58250 RECYCLING CENTER - 25 100 100 100 - - 100 - 0.0%

58260 PRISONER DETENTION 360 - - 2,000 2,000 - 500 20,000 18,000 900.0%

58270 WEAPONS/AMMO/TRAINING 6,712 12,226 8,760 10,183 10,183 7,593 10,183 10,183 - 0.0%

58280 RECORDS DESTRUCTION - - 245 1,500 1,500 300 1,300 1,000 (300) (1)

58290 LEGAL PUBLICATIONS 377 103 267 400 400 - - 400 - 0.0%

58300 CITY PUBLICATIONS - - - - - - - - -

58310 MINOR EQUIPMENT 3,128 4,467 4,638 7,925 7,925 8,747 14,546 7,925 - 0.0%

58350 OXYGEN 2,357 1,767 2,493 1,800 1,800 862 1,725 1,800 - 0.0%

58360 PROTECTIVE GEAR 2,156 1,606 4,916 4,000 4,000 2,596 5,193 4,275 275 6.9%

58370 AMBULANCE SUPPLIES 18,673 17,217 18,246 18,000 18,000 14,112 28,225 19,150 1,150 6.4%

58380 GATEWAY AMBULANCE 12,466 19,153 19,165 19,500 19,500 14,840 29,681 19,800 300 1.5%

58390 COLLECTION FEES 5,711 - - - - - - - -

58410 HOUSEHOLD SUPPLIES 729 602 1,057 1,000 1,000 765 1,531 1,000 - 0.0%

58450 ANNUAL CERTIFIED MAINTENANCE - - - 6,000 6,000 4,078 8,155 6,250

58500 ADVERTISING 1,378 563 528 750 750 50 750 1,800 1,050 140.0%

58510 NEWSLETTERS 3,891 4,453 4,804 6,000 6,000 5,964 6,000 16,000 10,000 166.7%

58570 AUDIT FEES 22,700 28,900 25,700 26,000 26,000 26,600 26,600 27,000 1,000 3.8%

58600 UNEMPLOYMENT CLAIMS 6,406 - - - - 512 512 - -

58605 LABOR NEGOTIATIONS LEGAL 13,170 32,431 14,700 25,000 25,000 11,457 18,000 25,000 - -

58610 OTHER CONSULTING FEES 28,762 2,256 8,695 13,900 13,900 (1,195) 7,400 11,400 (2,500) -18.0%

58615 ADA COMPLIANCE - 840 - - - - - 2,000

58630 MUNICIPAL CODE UPDATE 2,693 2,820 5,562 3,300 3,300 2,023 3,300 3,300 - 0.0%

58810 PARK IMPROVEMENTS 382 655 - 5,000 5,000 - 5,000 5,000 -

58815 LANDSCAPING - - - - - - - 6,000

58830 RENTAL SANITARY FACILITY 2,917 2,572 2,944 2,800 2,800 3,082 3,082 3,000 200 7.1%

58840 SHREWSBURIANS 2,375 2,471 1,568 1,500 1,500 1,165 1,500 1,400 (100) -6.7%

58885 POOL MANAGEMENT 32,950 31,955 31,995 33,500 33,500 34,589 34,589 33,500 - 0.0%

58890 FIELD MANAGEMENT & MAINT - 1,519 1,598 4,500 4,500 4,638 4,638 9,000 4,500 100.0%

58910 STREET LIGHTING 75,429 77,408 77,754 70,000 70,000 59,221 77,000 77,000 7,000 10.0%

58970 MISSOURI MUNICIPAL CONF. - - - - - - - - -

58980 CHAMBER/PUBLIC RELATIONS 1,860 920 - 1,800 1,800 92 1,800 5,500 3,700 205.6%

58990 ELECTIONS 2,569 3,591 1,492 3,500 3,500 2,638 3,500 3,500 - 0.0%

59010 SETTLEMENTS & INS. LOSSES 22,205 3,446 4,459 2,500 2,500 - - - (2,500)

59015 HEALTH INSURANCE REIMBURSEMENT - - 20,940 85,226 85,226 72,056 85,000 85,000 (226)

59050 HISTORICAL SOCIETY 1,510 521 1,000 500 500 580 580 500 - -

59900 EMPLOYEE/COMM. RELATIONS 3,739 4,285 4,969 10,100 10,100 3,119 4,000 4,200 (5,900) -58.4%

59910 POOL CHEMICALS - - - - - - - - -

59911 AQUATIC EXPENSE 3,845 2,836 3,181 3,500 3,500 1,904 3,500 3,500 - 0.0%

59913 SPORT/LEAGUE EXPENSE 1,430 340 1,157 1,300 1,300 1,628 1,630 1,400 100 7.7%

59914 FITNESS EXPENSE - 4,193 782 2,500 2,500 2,020 2,500 2,500 - 0.0%

59916 CAMP-PARK PROG EXPENSE 4,839 5,456 4,461 6,000 6,000 6,696 6,700 6,000 - 0.0%

59917 PRESCHOOL EXPENSE - - 160 - - - - - -

59918 ADULT INTRUCTIONAL EXPENSE 3,500 366 266 2,000 2,000 229 500 1,000 (1,000) -50.0%

59919 THEATRE EXPENSE 8,820 11,876 8,954 10,500 10,500 6,272 10,500 9,500 (1,000) -9.5%

59920 SPECIAL EVENTS EXPENSE 7,902 8,431 9,509 10,000 10,000 9,918 10,000 15,000 5,000 50.0%

59924 YOUTH INSTRUCTION EXPENSE 194 493 189 750 750 686 686 750 - 0.0%

59925 PRESCHOOL CAMP EXPENSE 1,240 2,214 1,920 2,800 2,800 2,948 2,948 2,800 - 0.0%

59905 100 YR CELEBRATION 509 - - - - - - - - 0.0%

TOTAL SPECIALIZED EXPENSE 701,897$ 676,213$ 634,522$ 783,591$ 783,591$ 539,744$ 804,997$ 893,656$ 110,065$ 14.0%

49


2014 2015 2016 2017 2017 10/31/2017 2017 2018 (UNDER) % Chg


INSURANCE EXPENSE59970 LAW ENFORCE/CRIME BOND 20,719$ 20,811$ 23,910$ 22,167$ 22,167$ 20,434$ 22,167$ 23,000$ 833$ 3.8%

59971 PUBLIC OFFICIALS LIABILITY 13,625 1,170 1,354 18,776 18,776 13,685 18,776 19,000 224 1.2%

59972 PROPERTY INSURANCE 12,536 14,179 14,498 15,288 15,288 13,275 15,288 15,300 12 0.1%

59974 INLAND MARINE 2,262 3,243 3,372 3,411 3,411 2,843 3,411 3,500 89 2.6%

59975 GENERAL LIABILITY 17,246 36,600 41,750 30,794 30,794 21,933 30,794 31,000 206 0.7%

59977 VEHICLE INSURANCE 21,946 22,047 22,351 23,390 23,390 19,767 23,390 24,000 610 2.6%

59978 EARTHQUAKE 1,263 1,752 - - - 3,728 4,000 - -

TOTAL INSURANCE EXPENSE 89,597$ 99,802$ 107,235$ 113,826$ 113,826$ 95,665$ 117,826$ 115,800$ 1,974$ 1.7%

DEBT PAYMENTS69190 MAINT/HANDLING ISSUE '99/'08 -$ -$ -$ -$ -$ -$ -$ -$ -$

69510 PRINCIPAL PARK/STORM 99/'08 140,000 - - - - - - - -

69530 INTEREST PARK/STORM 99/'08 10,000 - - - - - - - -

69510 COP's PRINCIPAL - - - - - - - - - -

69530 COP's INTEREST - - 55,750 - - - - - - -

TOTAL DEBT PAYMENTS 150,000$ -$ 55,750$ -$ -$ -$ -$ -$ -$ -$

TOTAL CITYWIDE 6,238,716$ 6,042,416$ 6,393,728$ 6,652,377$ 6,652,377$ 5,437,354$ 6,702,186$ 6,904,392$ 252,015$ 3.8%

50

51

Public Works Director

Laborers (2)

Lead Laborers (2)

PUBLIC WORKS DEPARTMENT

The Public Works Department is responsible for the construction, maintenance, and repair of the City’s infrastructure systems,

including parks, storm-water, streets, sidewalks, and signage.

Public Works Organizational Chart 2018 Budget Goals

Performance Measures

• Continue to provide a safe travel environment

along the City’s sidewalks and streets by

continuing the sidewalk replacement program

and resurfacing roadways on a regular

schedule.

• Assist in the park improvement plan.

• # of complaints regarding street and sidewalk

condition – Goal is 0. The City did meet this

goal in 2017.

• Annual training hours per employee – Goal is

10 Hours. We did not meet the goal in 2017.

This is achievable in 2018.

PUBLIC WORKS - 110 BUDGETACTUAL ACTUAL ACTUAL BUDGET AMEND BUD ACTUAL ESTIMATED BUDGET OVER 18 vs. 17

2014 2015 2016 2017 2017 10/31/2017 2017 2018 (UNDER) % ChgSALARIES, WAGES51010 WAGES - FULL TIME 251,199$ 252,190$ 287,317$ 292,348$ 292,348$ 257,785$ 304,818$ 314,611$ 22,263$ 7.6%

51013 WAGES - LONGEVITY 25,808 27,806 15,761 - - - - - -

51015 ENGINEERING FEES - - - - - - - - -

51020 OVERTIME 1,508 434 666 5,000 5,000 - 2,000 5,000 - 0.0%

51030 PART TIME WAGES - - 11,024 - - - - 5,000 5,000 0.0%

TOTAL SALARIES, WAGES 278,515$ 280,430$ 314,768$ 297,348$ 297,348$ 257,785$ 306,818$ 324,611$ 27,263$ 9.2%

BENEFITS52210 F.I.C.A. 20,937$ 21,031$ 23,551$ 22,365$ 22,365$ 19,327$ 22,915$ 24,068$ 1,703$ 7.6%


52231 LIFE/LONG TERM DISABILITY 1,198 975 1,041 1,350 1,350 1,164 1,255 1,350 - 0.0%

52232 FLEXIBLE SPENDING 87 69 74 90 90 - - - (90) -100.0%

52250 LAGERS PENSION 11,141 6,169 6,059 6,140 6,140 5,469 6,472 19,506 13,366 217.7%

52260 INSURANCE OPTOUT INCENTIVE - - 1,564 - - 2,629 3,146 2,800 2,800 0.0%

52270 CLOTHING ALLOWANCE 860 722 251 1,000 1,000 625 1,000 1,000 - 0.0%


TOTAL BENEFITS 88,862$ 94,283$ 100,383$ 98,142$ 98,142$ 90,783$ 106,916$ 112,737$ 14,595$ 14.9%

OFFICE EXPENSE54010 TELEPHONES 1,295$ 1,184$ 1,983$ 1,200$ 1,200$ 1,485$ 2,000$ 1,200$ -$ 0.0%

54020 CELLULAR PHONES 1,657 1,681 1,740 1,200 1,200 1,133 1,600 1,200 - 0.0%

54030 DUES & SUBSCRIPTIONS 90 30 - 50 50 115 115 50 -

54110 MAINT/REPAIRS OFFICE EQUIP. - - - 150 150 - - 150 -

54170 MISCELLANEOUS 442 343 488 500 500 429 500 500 - 0.0%

54670 POSTAGE - 4 2 10 10 - - 10 -

54810 OFFICE SUPPLIES 159 148 169 100 100 - 100 100 - 0.0%

TOTAL OFFICE EXPENSE 3,643$ 3,390$ 4,382$ 3,210$ 3,210$ 3,161$ 4,315$ 3,210$ -$ 0.0%

VEHICLE EXPENSE55510 GAS & OIL 13,938$ 6,944$ 7,502$ 6,500$ 6,500$ 6,176$ 6,176$ 6,500$ -$ 0.0%

55530 TIRES & REPAIRS 3,389 1,468 2,502 2,000 2,000 1,536 2,000 2,000 - 0.0%

TOTAL VEHICLE EXPENSE 17,327$ 8,413$ 10,004$ 8,500$ 8,500$ 7,713$ 8,176$ 8,500$ -$ 0.0%

REPAIRS56030 VEHICLE REPAIRS 2,360$ 2,070$ 4,615$ 3,000$ 3,000$ 2,745$ 3,000$ 3,000$ - 0.0%

56080 HEAVY EQUIPMENT REPAIRS 1,989 4,379 4,120 3,000 3,000 3,455 3,094 3,000 - 0.0%

56150 OTHER REPAIRS 3,551 5,366 4,336 3,000 3,000 1,728 3,000 3,000 - 0.0%

TOTAL REPAIRS 7,899$ 11,815$ 13,071$ 9,000$ 9,000$ 7,927$ 9,094$ 9,000$ -$ 0.0%

FACILITY EXPENSE57010 FACILITY MAINTENANCE 1,578$ 4,322$ 1,754$ 2,000$ 2,000$ 862$ 2,000$ 2,000$ -$ 0.0%

57030 JANITOR SUPPLIES 182 586 186 400 400 112 400 400 - 0.0%

57070 UTILITIES 6,518 6,049 6,055 6,000 6,000 5,020 6,000 6,000 - 0.0%

TOTAL FACILITY EXPENSE 8,277$ 10,956$ 7,995$ 8,400$ 8,400$ 5,994$ 8,400$ 8,400$ -$ 0.0%

SPECIALIZED EXPENSE58010 SUPPLIES 1,120$ 1,126$ 714$ 2,000$ 2,000$ 407$ 2,000$ 2,000$ -$ -$

58030 STREET MATERIALS 3,332 7,074 3,586 5,500 5,500 5,430 5,500 5,500 - 0.0%

58040 DUMPING FEES 920 941 1,647 1,500 1,500 807 1,500 1,500 - 0.0%

58050 SNOW REMOVAL SUPPLIES 19,190 9,104 8,074 9,000 9,000 400 9,000 9,000 - 0.0%

58070 TREE REMOVAL 365 - - 500 500 - 500 500 - 0.0%

58090 MOSQUITO SPRAYING 284 2,202 410 700 700 - - 700 - 0.0%

58110 STREET & TRAFFIC SIGNS 1,564 1,401 1,517 1,200 1,200 2,747 2,646 1,200 - 0.0%

58120 RENTAL EQUIPMENT 165 - 285 250 250 366 366 250 - 0.0%

58250 RECYCLING CENTER - 25 100 100 100 - - 100 - 0.0%

58310 MINOR EQUIPMENT 597 1,054 1,053 1,000 1,000 1,469 1,271 1,000 - 0.0%

58610 OTHER CONSULTING FEES 1,639 256 - 2,500 2,500 - 1,000 2,500 - 0.0%

TOTAL SPECIALIZED EXPENSE 29,176$ 23,184$ 17,386$ 24,250$ 24,250$ 11,626$ 23,783$ 24,250$ -$ 0.0%

TOTAL PUBLIC WORKS EXP. 433,699$ 432,470$ 467,989$ 448,850$ 448,850$ 384,988$ 467,502$ 490,708$ 41,858$ 9.3%


52

53

POLICE DEPARTMENT

The police department is a service organization dedicated to responding to the needs of our community and strives to provide

exceptional police services in a manner that is responsive to community concerns.

The department is committed to the prevention of crime and the protection of life and property; the preservation of peace, order and

safety; the enforcement of laws and ordinances and; the safeguarding of Constitutional guarantees.

Police Department Organizational Chart

Chief of Police

Bureau of Field Operations Bureau of Support Services

Criminal Investigations Municipal Courts Liaison

Traffic Safety Unit

Patrol Division

Evidence Division

Uniforms & Supplies

Fleet Management Support Services Records Division

Squad A Squad C Squad B

CALEA Accreditation

Administrative Purchasing

Facility Management

Community Relations

Computers & Technology

Training

Juvenile Division

Detective Bureau

54

2018 Budget Goals Performance Measures

• Successfully prepare for and complete on-site CALEA

inspection

• Complete annual review of Department’s Manual of

General Orders

• Continue to advance the Department’s community

policing philosophy and problem-oriented policing

strategies with emphasis on positive relationships and

proactive services to the community

• Provide the highest level of services to the community

through the proper staffing and retention of employees

• Continue to increase proactive efforts within the

department to address identified crime trends,

problems, etc.

• Maintain or improve response times to ensure timely

and efficient service delivery

• Complete annual audit of evidence/property rooms

• Review and evaluate staffing levels and work

schedules

• Continue to enhance our interaction with and

responsiveness and services to the community

• Continue to enhance the Department’s information &

technology capacity and capabilities

• Prepare for any continued impact on the Police

Department and the delivery of the police services as a

result of Kenrick Plaza redevelopment initiatives.

• CALEA Certification Awarded -

- 2016 – Achieved

- 2017 – Achieved

- 2018 – In Progress

• Employee turnover rate

- 2016 Actual – 9.1%

- 2017 Actual – 4.5%

• UCR Part I Crimes per 1,000 residents –

- 2015 Actual – 21.2

- 2016 Actual – 58

• Total Response Time (call to on scene)

– 2016 Actual -1:54

– 2017 Actual – 1:31

• # of community events police present

- 2017 Actual – 12

POLICE - 120 BUDGETACTUAL ACTUAL ACTUAL BUDGET AMEND BUD YTD ESTIMATED BUDGET OVER 18 vs. 17


51013 WAGES - LONGEVITY 69,968 69,885 36,749 - - - - - -

51020 OVERTIME 22,241 19,083 41,096 52,500 52,500 30,865 52,500 56,775 4,275 8.1%

51030 PART TIME WAGES - - 368 - - - - - -


BENEFITS52210 F.I.C.A. 90,016$ 87,344$ 94,935$ 100,736$ 100,736$ 84,285$ 97,970$ 102,720$ 1,984$ 2.0%


52231 LIFE/LONG TERM DISABILITY 4,824 3,578 4,108 5,515 5,515 4,697 6,000 5,500 (15) -0.3%

52232 FLEXIBLE SPENDING 329 549 669 900 900 - - 700 (200) -22.2%

52250 LAGERS PENSION 113,084 86,415 108,882 102,610 102,610 86,637 102,610 164,621 62,011 60.4%

52260 INSURANCE OPTOUT INCENTIVE 10,339 8,572 7,021 6,500 6,500 10,417 15,000 15,000 8,500 130.8%

52270 CLOTHING ALLOWANCE 5,972 29,499 10,128 22,600 22,600 5,145 20,000 25,000 2,400 10.6%

53380 WORKERS COMPENSATION INS. 40,639 49,071 38,727 43,106 43,106 31,334 40,000 44,100 994 2.3%

TOTAL BENEFITS 473,123$ 473,014$ 488,874$ 552,722$ 552,722$ 429,064$ 516,580$ 561,723$ 9,001$ 1.6%

OFFICE EXPENSE54010 TELEPHONES 3,118$ 3,385$ 3,203$ 6,180$ 6,180$ 2,811$ 6,180$ 6,736$ 556$ 9.0%

54020 CELLULAR PHONES 1,980 1,980 1,980 2,000 2,000 1,650 2,000 2,000 - 0.0%

54030 DUES & SUBSCRIPTIONS 1,335 502 2,548 3,135 3,135 2,410 3,135 3,135 - 0.0%

54050 PRINTING 2,167 2,470 2,813 3,000 3,000 916 3,000 3,000 - 0.0%

54080 COPIER LEASE, OVERAGES - - - - - - - #DIV/0!

54110 MAINT/REPAIRS OFFICE EQUIP. 313 - 144 1,000 1,000 192 1,000 1,000 - 0.0%

54120 COMPUTER HARDWARE REPAIR 155 576 45 1,000 1,000 175 1,000 1,000 - 0.0%

54170 MISCELLANEOUS 952 1,297 1,307 750 750 114 750 750 - 0.0%

54670 POSTAGE 495 148 131 500 500 145 500 500 - 0.0%

54810 OFFICE SUPPLIES 3,925 4,963 4,917 5,940 5,940 3,161 5,940 5,940 - 0.0%

TOTAL OFFICE EXPENSE 14,441$ 15,322$ 17,088$ 23,505$ 23,505$ 11,574$ 23,505$ 24,061$ 556$ 2.4%

VEHICLE EXPENSE55510 GAS & OIL 45,538$ 30,400$ 26,544$ 35,000$ 35,000$ 25,390$ 33,000$ 38,000$ 3,000$ 8.6%

55520 CAR WASHES 2,049 2,049 2,282 2,582 2,582 2,150 2,582 2,813 231 8.9%

55530 TIRES & REPAIRS 4,055 2,952 5,056 4,800 4,800 3,915 4,800 5,232 432 9.0%

TOTAL VEHICLE EXPENSE 51,642$ 35,400$ 33,882$ 42,382$ 42,382$ 31,455$ 40,382$ 46,045$ 3,663$ 8.6%

REPAIRS56010 CAR REPAIRS 17,693$ 10,165$ 19,500$ 21,000$ 21,000$ 14,533$ 21,000$ 23,000$ 2,000$ 9.5%

56110 RADIO REPAIRS 1,458 612 - 4,150 4,150 - 4,150 4,150 - 0.0%

56130 RADAR REPAIRS 401 340 240 1,500 1,500 350 1,500 1,500 - 0.0%

56150 OTHER REPAIRS 215 79 200 500 500 100 500 500 - 0.0%

TOTAL REPAIRS 19,767$ 11,196$ 19,940$ 27,150$ 27,150$ 14,983$ 27,150$ 29,150$ 2,000$ 7.4%

SPECIALIZED EXPENSE58000 MEDICAL & PSYCHOLOGICAL 357$ 2,296$ 1,334$ 500$ 500$ - 500$ 500$ -$ 0.0%

58001 EDUCATION & TRAINING 2,169 - - - - - -

58002 CONFERENCE & MEETINGS 1,494 2,466 2,914 3,500 3,500 1,742 3,500 4,000 500 14.3%

58004 CALEA ACCREDITATION 4,870 3,600 3,520 9,365 9,365 13,820 15,865 19,848 10,483 111.9%

58007 CITIZEN ACADEMY TRAIN - - - 500 500 - - 500 -

58008 HIRING/PROMOTIONS - - - 2,250 2,250 375 2,250 2,400 150

58009 NEIGHBORHOOD WATCH - - - 500 500 225 500 500 -

58010 SUPPLIES 734 1,452 1,430 2,500 2,500 101 2,500 2,748 248 9.9%

58170 PHOTOGRAPHIC SUPPLIES 464 665 680 1,130 1,130 - 1,130 1,160 30 2.7%

58190 DISPATCH CAD ACCESS FEE 630 630 630 700 700 525 700 700 - 0.0%

58195 ECDC-DISPATCHING FEES 237,430 223,727 192,016 192,842 192,842 90,399 190,260 235,857 43,015 22.3%

58200 ST. LOUIS COUNTY COMPUTER - - - - - - 500 500

58220 REJIS MAINTENANCE & SUPPORT 29,556 26,285 26,623 31,000 31,000 20,517 31,000 31,000 - 0.0%

58225 COMPUTER MAINT & SUPPORT 532 500 500 1,200 1,200 500 1,200 1,900 700 58.3%

58230 PRISONER EXPENSE 5,201 6,322 8,233 12,000 12,000 4,149 6,000 6,500 (5,500) -45.8%

58240 REJIS USER CHG - - - - - - - - -

58270 WEAPONS/AMMO/TRAINING 6,712 12,226 8,760 10,183 10,183 7,593 10,183 10,183 - 0.0%

58280 PROPERTY/REC DESTRUCTION - - 245 1,000 1,000 - 1,000 1,000 - 0.0%

58310 MINOR EQUIPMENT 883 1,939 1,649 4,175 4,175 5,265 9,000 4,175 - 0.0%

58610 CONSULTING SERVICES - - - - - - - - -


TOTAL POLICE DEPARTMENT 2,020,967$ 1,966,699$ 2,071,990$ 2,246,675$ 2,246,675$ 1,746,334$ 2,210,776$ 2,328,515$ 81,840$ 3.6%

GENERAL FUND EXPENDITURES FOR 2018

55

56

FIRE DEPARTMENT

The Shrewsbury Fire Department provides fire protection throughout the corporate limits of the City. Services are provided from one fire station

manned by 19 full-time firefighters, of which 16 are licensed paramedics.

Fire Department Organizational Chart

Fire Chief

Admin. Secretary

Firefighter/Medic

Firefighter/Medic

Firefighter/Medic

Lead Firefighter

Firefighter/Medic

Lead Firefighter

Firefighter/Medic

Firefighter/Medic

Firefighter/Medic

Firefighter/Medic

(B-Shift)

Captain/Medic

(A-Shift)

Captain/Medic

Firefighter/Medic

Firefighter/Medic

Medical Officer

Firefighter/Medic

Lead Firefighter

(Swing-Shift)

Captain/Medic

(C-Shift)

Captain/Medic

Firefighter/Medic

Firefighter/Medic

56

57


• Highly trained firefighter/paramedics able to properly

respond in emergency situations

• Maintain and improve response times to all emergency

calls

• Continue to provide public education programs

• Maintain a safe and secure community by providing

excellent fire safety and prevention services

• Annual documented EMS training hours per

employee –

- 2016 Actual – 24

- 2017 Actual - 42

• Annual documented fire training hours per

employee –

- 2016 Actual – 113

- 2017 Actual - 225

• First unit response time to all emergency calls

will be 6 minutes 30 seconds or less at least

80% of the time –

- 2015 Actual – 75.35%

- 2016 Actual – 75%

- 2017 Actual – 78.58%

FIRE - 130 BUDGETACTUAL ACTUAL ACTUAL BUDGET AMEND BUD ACTUAL ESTIMATED BUDGET OVER 18 vs. 17


51013 WAGES - LONGEVITY 69,041 62,338 31,891 - - - - - -

51020 OVERTIME 68,082 110,060 69,209 70,000 70,000 90,351 105,626 70,000 - 0.0%

51030 PART TIME WAGES - - - - - - - - - 0.0%


BENEFITS52210 F.I.C.A. 90,750$ 90,050$ 93,880$ 99,269$ 99,269$ 85,214$ 100,000$ 102,480$ 3,211$ 3.2%


52231 LIFE/LONG TERM DISABILITY 4,722 3,308 3,925 5,039 5,039 4,449 5,675 6,000 961 19.1%


52250 LAGERS PENSION 76,539 46,047 23,813 8,600 8,600 8,269 9,818 12,501 3,901 45.4%

52260 INSURANCE OPTOUT INCENTIVE 2,645 - 3,177 3,000 3,000 1,254 3,000 3,000 - 0.0%

52270 CLOTHING ALLOWANCE 6,305 5,502 7,372 9,000 9,000 8,027 16,054 9,500 500 5.6%


TOTAL BENEFITS 462,954$ 497,496$ 467,790$ 467,537$ 467,537$ 387,684$ 450,713$ 415,205$ (52,332)$ -11.2%-

OFFICE EXPENSE -

54010 TELEPHONES 2,536$ 2,217$ 2,859$ 2,800$ 2,800$ 3,539$ 7,078$ 3,050$ 250$ 8.9%

54020 CELLULAR PHONES 1,249 1,919 2,802 2,500 2,500 1,659 3,317 2,800 300 12.0%

54030 DUES & SUBSCRIPTIONS 5,395 2,055 4,497 4,000 4,000 3,805 7,610 4,000 - 0.0%

54050 PRINTING 210 74 175 400 400 102 204 400 - 0.0%

54080 COPIER LEASE, OVERAGES - - - - - - 0 - - 0.0%

54110 MAINT/REPAIRS OFFICE EQUIP. 16 - - - - - 0 - - 0.0%

54120 COMPUTER HARDWARE REPAIR - 0 1,000

54170 MISCELLANEOUS 215 2,468 151 300 300 461 921 300 - 0.0%

54670 POSTAGE 391 451 346 500 500 492 984 500 - 0.0%

54810 OFFICE SUPPLIES 1,700 2,724 2,659 3,000 3,000 2,416 4,832 3,000 - 0.0%

TOTAL OFFICE EXPENSE 11,713$ 11,909$ 13,489$ 13,500$ 13,500$ 12,473$ 24,945$ 15,050$ 1,550$ 11.5%-

VEHICLE EXPENSE -

55510 GAS & OIL 20,584$ 14,113$ 11,895$ 20,000$ 20,000$ 9,914$ 13,000$ 20,000$ -$ 0.0%

55530 TIRES & REPAIRS 2,964 1,283 4,827 5,000 5,000 3,096 6,192 5,000 - 0.0%

TOTAL VEHICLE EXPENSE 23,548$ 15,396$ 16,722$ 25,000$ 25,000$ 13,010$ 19,192$ 25,000$ -$ 0.0%- -

REPAIRS - -

56030 VEHICLE REPAIRS 22,908$ 26,780$ 18,659$ 25,000$ 25,000$ 18,396$ 36,793$ 26,000$ 1,000$ 4.0%

56110 RADIO REPAIRS - 326 357 500 500 649 1,298 500 - 0.0%

56150 OTHER REPAIRS 5,054 5,044 5,743 6,000 6,000 2,263 4,525 5,000 (1,000) -16.7%

TOTAL REPAIRS EXPENSE 27,962$ 32,151$ 24,758$ 31,500$ 31,500$ 21,308$ 42,616$ 31,500$ -$ 0.0%- -

FACILITY EXPENSE - -

57010 FACILITY MAINTENANCE 4,414$ 8,899$ 4,187$ 5,000$ 5,000$ 2,256$ 4,513$ 3,000$ (2,000) -40.0%

57030 JANITOR SUPPLIES 1,786 1,667 1,608 1,800 1,800 661 1,322 1,500 (300) -16.7%

TOTAL FACILITY EXPENSE 6,200$ 10,566$ 5,795$ 6,800$ 6,800$ 2,917$ 5,835$ 4,500$ (2,300)$ -33.8%- -

SPECIALIZED EXPENSE - -

58000 MEDICAL & PSYCHOLOGICAL 1,100$ 1,381$ 196$ 2,500$ 2,500$ 4,100$ 8,200.00$ 9,500$ 7,000$ 280.0%

58001 EDUCATION & TRAINING 3,163 518 3,736 4,000 4,000 2,329 4,657.52 7,700 3,700 92.5%

58002 CONFERENCE & MEETINGS - 175 749 1,000 1,000 728 1,455.98 1,000 - 0.0%

58005 PUBLIC EDUCATION 726 450 360 750 750 730 1,460.00 750 - 0.0%

58008 HIRING/PROMOTIONS -$ -$ -$ -$ -$ -$ - 4,850 4,850 100.0%

58170 PHOTOGRAPHIC SUPPLIES - - - - - - - - -

58190 DISPATCH RECORD ACCESS - - - 700 700 525 1,050.00 700 0.0%

58225 COMPUTER MAINT & SUPPORT 2,684 4,338 7,172 7,000 7,000 5,999 11,997.72 7,560 560 8.0%

58310 MINOR EQUIPMENT 1,149 1,470 1,936 2,500 2,500 2,013 4,025.10 2,500 - 0.0%

58350 OXYGEN 2,357 1,767 2,493 1,800 1,800 862 1,724.76 1,800 - 0.0%

58360 PROTECTIVE GEAR 2,156 1,606 4,916 4,000 4,000 2,596 5,192.86 4,275 275 6.9%

58370 AMBULANCE SUPPLIES 18,673 17,217 18,246 18,000 18,000 14,112 28,224.96 19,150 1,150 6.4%

58380 PROCLAIMS AMBULANCE SERVICE 12,466 19,153 19,165 19,500 19,500 14,840 29,680.86 19,800 300 1.5%

58390 COLLECTION FEES 5,711 - - - - - - - 0.0%

58410 HOUSEHOLD SUPPLIES 729 602 1,057 1,000 1,000 765 1,530.82 1,000 - 0.0%

58450 ANNUAL CERTIFIED MAINTENANCE - - - 6,000 6,000 4,078 8,155.00 6,250 250 4.2%


TOTAL FIRE DEPARTMENT 1,796,574$ 1,818,273$ 1,845,819$ 1,910,727$ 1,910,727$ 1,633,584$ 2,036,741$ 1,911,001$ 274$ 0.0%


58

59

ADMINISTRATION DEPARTMENT The administrative department functions primarily as the centralized head of all municipal government activity, departmental operation, and

interaction with external entities. The department’s ultimate goal is to ensure the delivery of citywide services to the residents of Shrewsbury in

the most efficacious, equitable and cost-effective manner. This department serves as the liaison to a number of city boards, committees, and quasi-

governmental entities such as the Board of Aldermen, the Plan Commission, the Board of Adjustment, and the Shrewsbury Improvement

Corporation. The department also functions as the economic development division and public relations division of the City.

The department is sub-divided into several divisions:

The Building and Housing Department handles all matters related to the review and issuance of occupancy permits, building permits, plumbing

permits and mechanical permits.

This division also handles matters pertaining to property violations, zoning and land use.

The City Clerk’s office serves as the custodian of records, and is responsible for a number of duties, including maintaining all ordinances,

resolutions, and proclamations, keeping record of proceedings for the various boards and committees, and maintaining record systems.

Department of Administration Organizational Chart

Director of Administration

City Clerk/

General Assistant

Building & Housing

Division

Building & Housing

Clerk

Plumbing

Inspector

Building

Commissioner

Code

Enforcement

Officer

Mechanical

Inspector

60

2018 Goals Performance Measures

• Efficiently align organization resources to

achieve the City’s Mission and Vision for

the future

• Promote economic development and

oversee the creation and implementation

of an economic development committee

• Complete the City’s Comprehensive Plan

update

• Upgrade the Department’s technology to

assist in streamlining the permit process to

make it more efficient

• Administrative cost per employee

- 2016 Actual – $5,904

- 2017 Actual - $6,702

• # of new businesses

- 2016 Actual – 15

- 2017 Actual 10

Finance Director

Payroll/AP/HR Manager

FINANCE DEPARTMENT

The Finance Department is responsible for coordinating and monitoring all fiscal matters concerning the City of Shrewsbury. The Department is

responsible for payroll; collecting revenues and paying expenditures; analyzing and monitoring the City's investments; developing the annual

operating budget; providing the Board of Aldermen and the Mayor with short and long-term financial forecasts and advice regarding financial

affairs of the City; administering the property and liability insurance programs, the employee benefits program and overall risk management;

coordinating efforts with public accountants to accomplish an independent annual audit of the City's operation; coordinating and processing

business and liquor licenses for all City businesses; and overseeing all accounts receivable.

The Finance Department is also responsible for providing leadership and direction to REJIS, the City’s technology service provider, to ensure the

City’s IT Infrastructure is fully integrated and operational.

The Finance Department’s budget is combined with the 140 Administration budget.

Finance Department Organizational Chart 2018 Goals

Performance Measures

• Responsibly manage public funds

• Continue to utilize best practices in

accounting and financing in order to maintain

excellent financial ratings

• Improve overall customer service within the

organization and with the residential and

business customers.

• Provide timely and accurate financial reports

• AA credit rating by Standard & Poors

• # of annual auditor adjusting entries

• % of financial reports submitted within 3

weeks of end of financial period

• Maintain prudent reserves in all funds

61

ADMINISTRATION - 140 BUDGETACTUAL ACTUAL ACTUAL BUDGET AMEND BUD ACTUAL ESTIMATED BUDGET OVER 18 vs. 17


51013 WAGES -LONGEVITY 633 81 - - - - - - - 0.0%

51020 OVERTIME - - - - - - - - - 0.0%

51030 PART TIME WAGES - 6,429 15,062 - - 1,275 1,275 - - 0.0%

51090 SALARIES OTHER OFFICIALS - - - - - - - - - 0.0%


BENEFITS52210 F.I.C.A. 12,862$ 13,541$ 15,392$ 19,381$ 19,381$ 15,355$ 18,187$ 20,231$ 850$ 4.4%


52231 LIFE/LONG TERM DISABILITY 803 490 616 1,000 1,000 879 1,000 1,000 - 0.0%

52232 FLEXIBLE SPENDING 74 123 74 100 100 - - 100 - 0.0%

52250 LAGERS PENSION 7,044 3,893 3,848 5,320 5,320 4,303 4,800 16,273 10,953 205.9%

52260 INSURANCE OPTOUT INCENTIVE - 1,186 - - - - - - - 0.0%

52270 CLOTHING ALLOWANCE - - - - - - - - - 0.0%

52280 TELEPHONE ALLOWANCE - 110 1,320 1,320 1,320 1,100 1,320 1,320 - 0.0%

52290 CAR ALLOWANCE - - - - - - - - - 0.0%

52295 STAFF MILEAGE 365 590 1,020 925 925 704 750 1,000 75 8.1%

53380 WORKERS COMPENSATION INS. 1,057 1,745 1,085 684 684 808 850 700 16 2.3%

TOTAL BENEFITS 59,055$ 49,434$ 50,886$ 63,312$ 63,312$ 51,753$ 57,407$ 66,958$ 3,646$ 5.8%

OFFICE EXPENSE54010 TELEPHONES 5,610$ 5,599$ 6,161$ 7,300$ 7,300$ 6,222$ 7,000$ 8,500$ 1,200$ 16.4%

54020 CELLULAR PHONES 1,654 2,447 1,515 1,600 1,600 1,151 1,400 1,600 - 0.0%

54030 DUES & SUBSCRIPTIONS 585 570 481 986 986 1,203 1,203 1,200 214 21.7%

54050 PRINTING 1,088 258 524 1,100 1,100 366 366 800 (300) -27.3%

54080 COPIER LEASE, OVERAGES - - - - - - - 0.0%

54110 MAINT/REPAIRS OFFICE EQUIP. - - - 500 500 - - 500 -

54170 MISCELLANEOUS 1,406 1,649 1,109 750 750 678 750 750 - 0.0%

54670 POSTAGE 1,964 1,784 2,401 2,000 2,000 2,149 1,950 2,000 - 0.0%

54810 OFFICE SUPPLIES 4,451 3,637 4,408 5,000 5,000 4,485 5,000 5,000 - 0.0%

TOTAL OFFICE EXPENSE 16,758$ 15,944$ 16,599$ 19,236$ 19,236$ 16,254$ 17,669$ 20,350$ 1,114$ 5.8%

SPECIALIZED EXPENSE58001 EDUCATION & TRAINING -$ 250$ 1,126$ 1,500$ 1,500$ 1,225$ 1,300$ 1,500$ -$ 0.0%

58002 CONFERENCE & MEETINGS 501 1,702 1,783 2,200 2,200 1,996 2,100 2,200 - 0.0%

58120 RENTAL EQUIPMENT 540 747 605 720 720 686 720 850 130 18.1%

58225 COMPUTER MAINT & SUPPORT 10,060 14,525 11,400 15,000 15,000 10,450 12,900 15,000 - 0.0%

58290 LEGAL PUBLICATIONS 377 103 267 400 400 - - 400 - 0.0%

58300 CITY PUBLICATIONS - - - - - - - - - 0.0%

58310 MINOR EQUIPMENT 250 - - - - - - - 0.0%

58570 AUDIT FEES 22,700 28,900 25,700 26,000 26,000 26,600 26,600 27,000 1,000 3.8%

58610 OTHER CONSULTING FEES 1,400 500 1,400 1,400 1,400 1,400 1,400 1,400 - 0.0%

58630 MUNICIPAL CODE UPDATE 2,693 2,820 5,562 3,300 3,300 2,023 3,300 3,300 - 0.0%


TOTAL ADMINISTRATION 291,065$ 297,127$ 324,723$ 386,880$ 386,880$ 318,575$ 368,648$ 401,425$ 14,545$ 3.8%


62

BUILDING & HOUSING - 150 BUDGETACTUAL ACTUAL ACTUAL BUDGET AMEND BUD ACTUAL ESTIMATED BUDGET OVER 18 vs. 17

2014 2015 2016 2017 2017 10/31/2017 2017 2018 (UNDER) % ChgSALARIES, WAGES51010 WAGES - FULL TIME 33,112$ 42,154$ 42,854$ -$ -$ 550$ 550$ 28,303$ 28,303$

51013 WAGES - LONGEVITY 1,445 1,824 1,177 - - - - - -

51015 ENGINEERING FEES - - - - - - - - - 0.0%

51030 PART TIME WAGES - - - 18,850 18,850 10,900 13,000 -

51090 SALARIES OTHER OFFICIALS 60,150 65,886 64,671 50,500 50,500 42,020 50,500 52,015 1,515 3.0%


BENEFITS52210 F.I.C.A. 7,175$ 8,327$ 8,318$ 5,305$ 5,305$ 4,090$ 5,000$ 6,144$ 839$ 15.8%

52230 HEALTH INSURANCE 4,809 5,481 5,201 - - - - 4,656 4,656

52231 LIFE/LONG TERM DISABILITY 166 132 630 - - - - 100 100

52232 FLEXIBLE SPENDING 87 69 73 - - - - - -

52250 LAGERS PENSION 1,382 800 783 - - - - 1,755 1,755

52260 INSURANCE OPTOUT INCENTIVE - - - - - - - - - 0.0%

52270 CLOTHING ALLOWANCE - - - - - - - - - 0.0%

53380 WORKERS COMPENSATION INS. 1,633 3,796 757 2,426 2,426 2,037 2,426 2,500 74 3.1%

TOTAL BENEFITS 15,251$ 18,606$ 15,763$ 7,731$ 7,731$ 6,127$ 7,426$ 15,155$ 7,424$ 96.0%

OFFICE EXPENSE54020 CELLULAR PHONES/PAGERS -$ -$ -$ -$ -$ -$ -$ -$ -$ 0.0%

54030 DUES & SUBSCRIPTIONS - 135 160 150 150 135 150 150 - 0.0%

54050 PRINTING - - - - - - - - - 0.0%

54110 MAINT/REPAIRS OFFICE EQUIP - - - - - - - -

54130 BANKCARD FEES 1,356 1,381 1,539 1,500 1,500 1,468 1,500 1,500 - 0.0%

54170 MISCELLANEOUS - - 25 - - - - - -

54810 OFFICE SUPPLIES 125 - 194 - - - - - -

TOTAL OFFICE EXPENSE 1,481$ 1,516$ 1,918$ 1,650$ 1,650$ 1,603$ 1,650$ 1,650$ -$ 0.0%

SPECIALIZED EXPENSE58001 EDUCATION & TRAINING -$ -$ -$ -$ -$ -$ -$ -$ -$ 0.0%

58290 LEGAL PUBLICATIONS - - - - - - - - -

TOTAL SPECIALIZED EXPENSE -$ -$ -$ -$ -$ -$ -$ -$ -$

TOTAL BUILDING & HOUSING DEPT. 111,440$ 129,987$ 126,382$ 78,731$ 78,731$ 61,200$ 73,126$ 97,123$ 18,392$ 23.4%

GENERAL FUND EXPENDITURES FOR BUDGET FOR 2018

63

NON-DEPARTMENTAL

The Public Safety building, Municipal Court and Prosecuting Attorney’s Office are not specifically associated with any department;

however, expenses related to these organizational units are budgeted for in the General Fund.

The Municipal Court Chambers and the Police and Fire Departments are located in the Public Safety Building. The Public Safety

Building’s budget includes expenses for the maintenance and operations of the building.

The Municipal Court operates as the independent judicial arm of the City for traffic and other ordinance violations. The court budget

includes expenditures for a full-time Court Administrator and a part-time Municipal Judge. Office expenses and other specialized

expenses for the Municipal Court are also budgeted for in the Municipal Court budget.

The Prosecuting Attorney’s Office budget includes expenditures for a part-time Prosecuting Attorney, a part-time Prosecuting

Attorney’s Assistant and office expenses.

64

MUNICIPAL COURT - 160 BUDGETACTUAL ACTUAL ACTUAL BUDGET AMEND BUD ACTUAL ESTIMATED BUDGET OVER 18 vs. 17


51013 WAGES - LONGEVITY 6,835 7,013 1,972 - - - - - -

51020 OVERTIME 18,568 19,194 15,557 12,000 12,000 5,207 6,500 8,000 (4,000) -33.3%

51030 WAGES - PART TIME 12,478 13,333 16,047 - - 3,738 4,500 2,000 2,000

51090 SALARIES OTHER OFFICIALS 32,520 32,520 46,800 21,600 21,600 15,900 21,600 21,600 - 0.0%

TOTAL SALARIES, WAGES 117,166$ 119,514$ 141,864$ 85,400$ 85,400$ 67,970$ 83,062$ 85,108$ (292)$ -0.3%

BENEFITS52210 F.I.C.A. 5,735$ 6,707$ 7,209$ 4,842$ 4,842$ 3,929$ 4,000$ 4,858$ 16$ 0.3%


52231 LIFE/LONG TERM DISABILITY 216 160 213 243 243 202 243 243 - 0.0%


52250 LAGERS PENSION 2,602 2,284 1,401 1,088 1,088 1,323 1,500 3,212 2,124 195.2%

52260 INSURANCE OPTOUT INCENTIVE 2,645 2,975 833 - - - - - -

53380 WORKERS COMPENSATION INS. 80 101 112 265 265 123 265 265 - 0.0%

TOTAL BENEFITS 16,186$ 17,781$ 22,235$ 23,525$ 23,525$ 20,167$ 21,008$ 21,599$ (1,926)$ -8.2%

OFFICE EXPENSE54010 TELEPHONES 1,265$ 1,434$ 1,685$ 600$ 600$ 1,651$ 2,000$ 1,500$ 900$ 150.0%

54030 DUES & SUBSCRIPTIONS 130 180 310 150 150 286 300 300 150 100.0%

54050 PRINTING 1,835 1,290 976 1,000 1,000 601 601 1,000 - 0.0%

54110 MAINT/REPAIRS OFFICE EQUIP. 1,291 788 - 900 900 - 200 450 (450) -50.0%

54130 BANKCARD FEES 1,362 1,328 1,594 1,000 1,000 1,085 1,100 1,000 - 0.0%

54150 LEGAL FEES - 990 - 1,200 1,200 - - - (1,200) -100.0%

54170 MISCELLANEOUS 65,539 170 31,335 150 150 292 300 150 - 0.0%

54670 POSTAGE 2,847 2,958 2,616 2,000 2,000 1,477 1,500 1,500 (500) -25.0%

TOTAL OFFICE EXPENSE 74,269$ 9,138$ 38,516$ 7,000$ 7,000$ 5,393$ 6,001$ 5,900$ (1,100)$ -15.7%

SPECIALIZED EXPENSE58002 CONFERENCE & MEETINGS 2,566$ 2,084$ 1,043$ 2,400$ 2,400$ 1,746$ 1,800$ 1,700$ (700)$ -29.2%

58010 SUPPLIES 2,647 3,424 3,003 2,200 2,200 1,869 2,000 2,000 (200) -9.1%

58020 BATTERIES - MOBILE TICKET 537 - - 400 400 - - -

58260 PRISONER DETENTION 360 - - 2,000 2,000 - 500 20,000 18,000 900.0%

58280 PROPERTY/REC DESTRUCTION - - - 300 300 300 300 - (300) -100.0%

58610 OTHER CONSULTING FEES - - - - - - - 6,500 6,500


TOTAL MUNICIPAL COURT 213,730$ 151,942$ 206,661$ 123,225$ 123,225$ 97,447$ 114,671$ 142,807$ 19,582$ 15.9%


65

PROSECUTING ATTORNEYS OFFICE -165 BUDGETACTUAL ACTUAL ACTUAL BUDGET AMEND BUD ACTUAL ESTIMATED BUDGET OVER 18 vs. 17

2014 2015 2016 2017 2017 10/31/2017 2017 2018 (UNDER) % ChgSALARIES, WAGES51010 WAGES - FULL TIME -$ -$ -$ -$ -$ -$

51020 OVERTIME - - - - - -

51030 WAGES - PART TIME 14,000 14,000 11,652 14,000 14,500 500 3.6%

51090 SALARIES OTHER OFFICIALS 25,200 25,200 23,100 25,200 25,200 - 0.0%

TOTAL SALARIES, WAGES -$ -$ -$ 39,200$ 39,200$ 34,752$ 39,200$ 39,700$ 500$ 1.3%

BENEFITS52210 F.I.C.A. -$ -$ -$ 1,071$ 1,071$ 847$ 1,071$ 1,110$ 39$ 3.6%

TOTAL BENEFITS -$ -$ -$ 1,071$ 1,071$ 847$ 1,071$ 1,110$ 39$ 3.6%

OFFICE EXPENSE54010 TELEPHONES 600$ 600$ -$ 250$ 500$ (100)$ -16.7%

54030 DUES & SUBSCRIPTIONS 100 100 60 60 - (100) -100.0%

54050 PRINTING 500 500 - - - (500) -100.0%

54110 MAINT/REPAIRS OFFICE EQUIP. 300 300 - - - (300) -100.0%

54130 BANKCARD FEES - - - - - -

54150 LEGAL FEES 300 300 - 300 500 200 66.7%

54170 MISCELLANEOUS - - - - - -

54670 POSTAGE 500 500 - - - (500) -100.0%

TOTAL OFFICE EXPENSE -$ -$ -$ 2,300$ 2,300$ 60$ 610$ 1,000$ (1,300)$ -56.5%

SPECIALIZED EXPENSE58002 CONFERENCE & MEETINGS 200$ 200$ 519$ 519$ 700$ 500$ 250.0%

58010 SUPPLIES 500 500 466 500 200 (300) -60.0%

58260 PRISONER DETENTION - - - - - -

58280 PROPERTY/REC DESTRUCTION 200 200 - - - (200) -100.0%

TOTAL SPECIALIZED EXPENSE -$ -$ -$ 900$ 900$ 985$ 1,019$ 900$ -$ 0.0%

TOTAL MUNICIPAL COURT -$ -$ -$ 43,471$ 43,471$ 36,644$ 41,900$ 42,710$ (761)$ -1.8%


66

PUBLIC SAFETY BUILDING - 180 BUDGETACTUAL ACTUAL ACTUAL BUDGET AMEND BUD ACTUAL ESTIMATED BUDGET OVER 18 vs. 17

2014 2015 2016 2017 2017 10/31/2017 2017 2018 (UNDER) % ChgFACILITY EXPENSE57010 FACILITY MAINTENANCE 13,435$ 14,872$ 15,414$ 24,135$ 24,135$ 11,977$ 20,000$ 17,635$ 6,500-$ -26.9%

57030 JANITOR SUPPLIES 1,971 2,417 2,849 3,285 3,285 856 3,285 3,285 - 0.0%

57070 UTILITIES 29,710 30,635 24,688 36,000 36,000 22,710 32,000 36,000 - 0.0%

57077 FIRE ALARM MONITOR FEE - - - - - - - 120

TOTAL FACILITY EXPENSE 45,116$ 47,925$ 42,952$ 63,420$ 63,420$ 35,544$ 55,285$ 57,040$ 6,380-$ -10.1%

TOTAL PUBLIC SAFETY BUILDING 45,116$ 47,925$ 42,952$ 63,420$ 63,420$ 35,544$ 55,285$ 57,040$ 6,380-$ -10.1%


67

PARKS AND RECREATION DEPARTMENT

The Parks and Recreation Department manages several facilities indoors and outdoors. The department oversees the City Center, which includes 5

meeting rooms, a Grand Ballroom, gymnasium, and a weight room. Our four City parks include walking trails, pavilions, athletic fields, tennis

courts and a family aquatic center.

In addition to managing the facilities of the City, the Parks and Recreation Department hosts a variety of events including our Annual Fall Festival,

and Summer Park Parties. Our staff provides a wide variety of programs suitable for all ages and abilities, from our adult day trips to our

community theatre and a range of fitness classes.

Parks and Recreation Department Organizational Chart

Parks and Recreation Director

Custodians (2)

Facility Supervisor/

Marketing Coordinator

Recreation Supervisor

Camp Staff

Front Desk/

Camp Staff

Horticulturist (1)

68


• Oversee and complete the replacement of the

playground at Festival site through the Municipal Park

Grant.

• Work with Park Board to improve park amenities

• Increase participation for all recreation activities and

special events

• Continue improvements and marketing to increase

rentals for all rooms

• Follow the Americans with Disabilities Act audit

prepared by Paraquad to increase our accessibility of

activities and amenities

• New playground and surrounding landscaping

completed by end of 2017

• Replace old sign at entrance of Wehner Park and

continue landscaping throughout park system,

including removal of invasive honeysuckle

• Compare attendance from past years and survey

outgoing participants to gage activity success.

• Chart rentals to compare from past years and

survey outgoing renters to gage overall satisfaction

with our facilities.

• Use our check list to complete projects

69

PARKS & RECREATION - 185 BUDGET

ACTUAL ACTUAL ACTUAL BUDGET AMEND BUD ACTUAL ESTIMATED BUDGET OVER 18 vs. 17

2014 2015 2016 2017 2017 10/31/2017 2017 2018 (UNDER) % Chg

SALARIES, WAGES

51010 WAGES - FULL TIME 185,008$ 196,218$ 223,018$ 237,304$ 237,304$ 204,373$ 244,771$ 276,127$ 38,823$ 16.4%

51013 WAGES - LONGEVITY 4,009 2,483 1,281 - - - - - 0

51020 OVERTIME 234 357 1,219 1,000 1,000 1,416 1,416 1,000 0

51030 PART TIME WAGES 33,446 34,554 43,029 43,500 43,500 36,018 43,000 51,500 8,000 18.4%

51031 AQUATIC INSTRUCTORS 14,799 8,975 12,301 15,000 15,000 7,916 13,900 14,000 -1,000 -6.7%

51033 SPORT/LEAGUE INSTRUCTORS 2,854 2,484 2,300 2,500 2,500 1,850 1,850 2,500 0 0.0%

51034 FITNESS INSTRUCTORS 5,793 3,688 3,676 3,600 3,600 1,952 3,000 3,600 0 0.0%

51036 CAMP-PARK PROG INSTRUCTORS 16,758 16,744 20,413 18,500 18,500 14,044 14,044 17,500 -1,000 -5.4%

51038 ADULT INSTRUCTORS 14,277 15,275 2,112 2,000 2,000 2,172 2,000 2,000 0 0.0%

51039 THEATRE INSTRUCTORS 13,533 13,194 11,950 14,500 14,500 10,175 12,200 13,500 -1,000 -6.9%

51043 SWIM POOL CASHIERS 19,567 20,177 21,373 19,500 19,500 17,739 17,739 19,000 -500 -2.6%

51044 A.D.A. - - - 2,000 2,000 - - - -2,000 -100.0%

51045 YOUTH INSTRUCTIONAL 3,060 2,671 3,614 4,500 4,500 3,869 4,500 4,800 300 6.7%

51046 PRESCHOOL CAMP INSTRUCTOR 5,689 6,088 7,287 7,000 7,000 7,264 7,264 7,000 0 0.0%

51048 LIFEGUARDS 105,029 105,387 96,154 104,000 104,000 84,876 104,000 104,000 0 0.0%

51050 SPECIAL EVENT LIFEGUARDS - - - - - - - - 0


BENEFITS

52210 F.I.C.A. 19,836$ 20,446$ 23,763$ 24,663$ 24,663$ 21,210$ 24,000$ 27,500$ 2,837$ 11.5%

52230 HEALTH INSURANCE 43,886 58,608 60,553 62,717 62,717 54,224 58,200 57,839 -4,878 -7.8%

52231 LIFE/LONG TERM DISABILITY 888 702 770 926 926 942 942 1,000 74 8.0%

52232 FLEXIBLE SPENDING 87 67 152 80 80 - - - -80 -100.0%

52250 LAGERS PENSION 7,023 4,355 4,472 4,370 4,370 4,311 4,370 17,120 12,750 291.8%

52260 INSURANCE OPTOUT INCENTIVE - - 1,803 3,712 3,712 2,577 3,712 3,712 0 0.0%

52270 CLOTHING ALLOWANCE 182 - - 500 500 - 150 500 0

53380 WORKERS COMPENSATION INS. 7,798 10,304 8,541 5,016 5,016 4,819 5,250 6,000 984 19.6%

TOTAL BENEFITS 79,700$ 94,482$ 100,055$ 101,984$ 101,984$ 88,084$ 96,624$ 113,671$ 11,687$ 11.5%

OFFICE EXPENSE

54010 TELEPHONES 3,444$ 3,686$ 3,832$ 3,400$ 3,400$ 3,541$ 3,541$ 3,000$ (400)$ -11.8%

54015 TELEPHONE - SWIM POOL 1,614 1,435 1,124 1,400 1,400 1,302 1,400 1,400 0 0.0%

54020 CELLULAR PHONES 1,101 1,038 2,742 2,700 2,700 2,263 2,700 2,800 100 3.7%

54030 DUES & SUBSCRIPTIONS 3,127 3,395 3,622 3,400 3,400 2,952 3,400 3,700 300 8.8%

54050 PRINTING - - - - - - - - 0 0.0%

54070 PHOTOCOPYING - - - - - - - - 0

54080 COPIER LEASE, OVERAGES - - - - - - - - 0

54110 MAINT/REPAIRS OFFICE EQUIP. - - - - - - - - 0

54130 BANKCARD FEES 5,415 5,467 5,498 5,000 5,000 5,658 5,850 6,000 1,000 20.0%

54170 MISCELLANEOUS 8 566 410 - - 56 56 - 0

54670 POSTAGE 698 730 564 700 700 331 500 600 -100 -14.3%

54810 OFFICE SUPPLIES 1,720 2,263 1,976 3,000 3,000 1,645 3,100 3,100 100 3.3%

TOTAL OFFICE EXPENSE 17,128$ 18,581$ 19,768$ 19,600$ 19,600$ 17,747$ 20,547$ 20,600$ 1,000$ 5.1%

VEHICLE EXPENSE

55510 GAS & OIL 1,078$ 596$ 664$ 1,000$ 1,000$ 695$ 750$ 1,000$ -$ 0.0%

TOTAL VEHICLE EXPENSE 1,078$ 596$ 664$ 1,000$ 1,000$ 695$ 750$ 1,000$ -$ 0.0%

REPAIRS

56010 CAR REPAIRS 993$ 497$ 704$ 1,000$ 1,000$ 2,463$ 2,463$ 1,000$ -$ 0.0%

TOTAL REPAIRS EXPENSE 993$ 497$ 704$ 1,000$ 1,000$ 2,463$ 2,463$ 1,000$ -$ 0.0%


70

PARKS & RECREATION - 185 BUDGET


2014 2015 2016 2017 2017 10/31/2017 2017 2018 (UNDER) % Chg


FACILITY EXPENSE

57010 FACILITY MAINTENANCE 51,274 37,029 41,557 27,000 27,000 28,298 29,000 29,000 2,000$ 7.4%

57011 PARKS/MAINTENANCE & REPAIRS 6,629 9,418 14,539 10,000 10,000 9,033 10,000 10,000 0 0.0%

57015 SWIM POOL MAINT & REPAIRS 7,170 13,427 10,835 15,000 15,000 10,765 15,000 15,000 0 0.0%

57020 ALARM SERVICE CITY CENTER 2,467 2,734 2,765 3,200 3,200 549 2,500 2,500 -700 -21.9%

57030 JANITOR SUPPLIES - - - - - - - - 0 0.0%

57070 UTILITIES 60,337 60,408 52,816 47,000 47,000 46,623 50,000 50,000 3,000 6.4%

57071 UTILITIES - PARKS 11,063 5,759 8,569 10,000 10,000 9,683 10,000 13,000 3,000 30.0%

57075 UTILITIES - SWIM POOL 19,052 48,109 56,980 45,000 45,000 44,772 50,000 42,000 -3,000 -6.7%

57080 FACILITY RENTAL MAINTENANCE - - - 5,000 5,000 3,194 5,000 5,000 0 0.0%

TOTAL FACILITY EXPENSE 157,994$ 176,884$ 188,061$ 162,200$ 162,200$ 152,916$ 171,500$ 166,500$ 4,300$ 2.7%

SPECIALIZED EXPENSE

58001 EDUCATION & TRAINING -$ -$ -$ -$ 325$ 325$ -$

58002 CONFERENCE & MEETINGS 1,966 1,672 1,578 2,250 2,250 1,652 2,250 2,250 0 0.0%

58010 SUPPLIES - - - - - 0 0.0%

58015 CONCESSION SUPPLIES - POOL 20,657 20,630 18,406 21,000 21,000 16,765 17,500 20,000 -1,000 -4.8%

58120 RENTAL EQUIPMENT - - - - - - - 0

58170 PHOTOGRAPHIC SUPPLIES - - - - - - - 0

58300 CITY PUBLICATIONS - - - - - - - 0

58310 MINOR EQUIPMENT - 399 - - - - - 0

58500 ADVERTISING 1,378 563 528 750 750 50 750 1,800 1,050 140.0%

58600 UNEMPLOYMENT CLAIMS - - - - - - 0

58615 A.D.A. COMPLIANCE TRAINING & UPGRADES - - - - - - - 2,000

58810 PARK IMPROVEMENTS 382 655 - 5,000 5,000 - 5,000 5,000 0

58815 LANDSCAPING - - - - - - - 6,000

58830 RENTAL SANITARY FACILITY 2,917 2,572 2,944 2,800 2,800 3,082 3,082 3,000 200 7.1%

58840 SHREWSBURIANS CLUB 2,375 2,471 1,568 1,500 1,500 1,165 1,500 1,400 -100 -6.7%

58885 POOL MANAGEMENT 32,950 31,955 31,995 33,500 33,500 34,589 34,589 33,500 0 0.0%

58890 FIELD MANAGEMENT & MAINT - 1,519 1,598 4,500 4,500 4,638 4,638 9,000 4,500 100.0%

59910 POOL CHEMICALS - - - - - - 0 0.0%

59911 AQUATIC EXPENSE 3,845 2,836 3,181 3,500 3,500 1,904 3,500 3,500 0 0.0%

59913 SPORT/LEAGUE EXPENSE 1,430 340 1,157 1,300 1,300 1,628 1,630 1,400 100 7.7%

59914 FITNESS EXPENSE - 4,193 782 2,500 2,500 2,020 2,500 2,500 0 0.0%

59916 CAMP-PARK PROGRAM EXPENSE 4,839 5,456 4,461 6,000 6,000 6,696 6,700 6,000 0 0.0%

59917 PRESCHOOL EXPENSE - - 160 - - - 0 0.0%

59918 ADULT INTRUCTIONAL EXPENSE 3,500 366 266 2,000 2,000 229 500 1,000 -1,000 -50.0%

59919 THEATRE EXPENSE 8,820 11,876 8,954 10,500 10,500 6,272 10,500 9,500 -1,000 -9.5%

59920 SPECIAL EVENTS EXPENSE 7,902 8,431 9,509 10,000 10,000 9,918 10,000 15,000 5,000 50.0%

59924 YOUTH INSTRUCTIONAL EXPENSE 194 493 189 750 750 686 686 750 0 0.0%

59925 PRESCHOOL CAMP EXPENSE 1,240 2,214 1,920 2,800 2,800 2,948 2,948 2,800 0 0.0%


DEBT PAYMENTS

69190 MAINT/HANDLING ISSUE '99/'08 -$ -$ -$ -$ -$ -$ -$

69510 PRINCIPAL PARK/STORM 99/'08 140,000 - - - - - - - 0

69530 INTEREST PARK/STORM 99/'08 10,000 - - - - - - - 0

TOTAL DEBT PAYMENTS 150,000$ -$ -$ -$ -$ -$ -$ -$ -$

TOTAL PARKS & RECREATION DEPT. 925,345$ 817,976$ 848,175$ 871,338$ 871,338$ 750,137$ 870,166$ 945,698$ 74,360$ 8.5%

71

LEGISLATIVE DEPARTMENT

The legislative powers of the City Government are vested in Shrewsbury’s elected officials, which include the Mayor, who is elected

at-large for a four-year term, and six aldermen, who are elected from the City’s three wards on a two-year term basis. The Mayor and

Board of Aldermen carry out a variety of functions, such as adopting the city's annual budget and ordinances, approving contracts and

agreements and establishing the policies and priorities that guide the city government.

72

ELECTED OFFICIALS/OTHER EXPENDITURES - 190

BUDGET


2014 2015 2016 2017 2017 10/31/2017 2017 2018 (UNDER) % Chg

SALARIES, WAGES

*51070 SALARIES ELECTED OFFICIALS 35,077$ 36,000$ 36,000$ 35,400$ 35,400$ 30,462$ 36,000$ 44,308$ 8,908$ 25.2%


BENEFITS

52210 F.I.C.A. 2,683$ 2,754$ 2,754$ 2,708$ 2,708$ 2,330$ 2,708$ 2,708$ -$ 0.0%

TOTAL BENEFITS 2,683$ 2,754$ 2,754$ 2,708$ 2,708$ 2,330$ 2,708$ 2,708$ -$ 0.0%

OFFICE EXPENSE

54020 CELL PHONES -$ 209$ -$ -$ -$ 138$ 138$ -$ -$

54030 DUES & SUBSCRIPTIONS 5,564 5,829 6,385 5,150 5,150 5,518 5,518 5,500 350 6.8%

54080 COPIER LEASE, MAINT, OVERAGES 5,503 4,120 5,499 11,000 11,000 5,611 5,700 6,000 (5,000) -45.5%

54120 COMPUTER HARDWARE REPAIR - - - - - - - - - 0.0%

54150 CITY ATTORNEY 68,552 60,028 68,946 60,000 60,000 44,393 55,000 60,000 - 0.0%

54170 MISCELLANEOUS 45 354 6,516 750 750 1,349 1,349 750 - 0.0%

54820 COMPUTER SOFTWARE 2,008 2,373 2,458 2,350 2,350 1,529 2,350 2,350 - 0.0%

TOTAL OFFICE EXPENSE 81,673$ 72,914$ 89,804$ 79,250$ 79,250$ 58,538$ 70,055 74,600$ (4,650)$ -5.9%

SPECIALIZED EXPENSES

58002 CONFERENCE & MEETINGS 1,920$ 1,938$ 1,261 2,000 2,000$ 878$ 1,200$ 2,000$ - 0.0%

58003 PUBLIC ASSISTANCE - - - - - - - - -

58006 BEAUTIFICATION 491 7,008 496 1,000 1,000 3,941 3,941 - (1,000) -100.0%

58010 SUPPLIES - - 114 - - - - - -

58225 COMPUTER MAINT & SUPPORT 32,078 30,602 28,210 30,000 30,000 28,044 30,000 30,000 - 0.0%

58290 LEGAL PUBLICATIONS - - - - - - - - -

58310 MINOR EQUIPMENT 249 (395) - 250 250 - 250 250 - 0.0%

58510 NEWSLETTERS 3,891 4,453 4,804 6,000 6,000 5,964 6,000 16,000 10,000 166.7%

58600 UNEMPLOYMENT CLAIMS 6,406 - - - - 512 512 - -

58605 LABOR NEGOTIATIONS LEGAL 13,170 32,431 14,700 25,000 25,000 11,457 18,000 25,000 - 0.0%

58610 OTHER CONSULTING FEES 25,723 1,500 7,295 10,000 10,000 (2,595) 5,000 1,000 (9,000) -90.0%

58615 ADA COMPLIANCE - 840 - - - - - - -

58840 SHREWSBURIANS - - - - - - - - -

58910 STREET LIGHTING 75,429 77,408 77,754 70,000 70,000 59,221 77,000 77,000 7,000 10.0%

58970 MISSOURI MUNICIPAL - - - - - - - - -

58980 COMMUNITY/BUSINESS RELATIONS 1,860 920 - 1,800 1,800 92 1,800 5,500 3,700 205.6%

58990 ELECTIONS 2,569 3,591 1,492 3,500 3,500 2,638 3,500 3,500 - 0.0%

59010 SETTLEMENTS & INS. LOSSES 22,205 3,446 4,459 2,500 2,500 - - - (2,500) -100.0%

59015 HEALTH INSURANCE REIMBURSEMENT - - 20,940 85,226 85,226 72,056 85,000 85,000 (226) -0.3%

59050 HISTORICAL SOCIETY 1,510 521 1,000 500 500 580 580 500 -

59900 EMPLOYEE RELATIONS 3,739 4,285 4,969 10,100 10,100 3,119 4,000 4,200 (5,900) -58.4%

59905 100 YR CELEBRATION 509 - - - - - - - -

TOTAL SPECIALIZED EXPENSES 191,749$ 168,549$ 167,493$ 247,876$ 247,876$ 185,906$ 236,783$ 249,950$ 2,074$ 0.8%

INSURANCE EXPENSE

59970 LAW ENFORCEMENT/CRIME BOND 20,719$ 20,811$ 23,910$ 22,167$ 22,167$ 20,434$ 22,167$ 23,000$ 833$ 3.8%

59971 PUBLIC OFFICIALS LIABILITY 13,625 1,170 1,354 18,776 18,776 13,685 18,776 19,000 224 1.2%

59972 PROPERTY INSURANCE 12,536 14,179 14,498 15,288 15,288 13,275 15,288 15,300 12 0.1%

59974 INLAND MARINE 2,262 3,243 3,372 3,411 3,411 2,843 3,411 3,500 89 2.6%

59975 GENERAL LIABILITY/CYBER LIABILITY 17,246 36,600 41,750 30,794 30,794 21,933 30,794 31,000 206 0.7%

59977 VEHICLE INSURANCE 21,946 22,047 22,351 23,390 23,390 19,767 23,390 24,000 610 2.6%

59980 CYBER LIABILITY 1,263 1,752 - - - 3,728 4,000 - -

TOTAL INSURANCE EXPENSE 89,597$ 99,802$ 107,235$ 113,826$ 113,826$ 95,665$ 117,826$ 115,800$ 1,974$ 1.7%

DEBT PAYMENTS69510 2015 COP's PRINCIPAL -$ -$ -$ -$ -$ -$ -$ -$ -$

69530 2015 COP's INTEREST - - 55,750 - - - - - -$

TOTAL DEBT EXPENSE 55,750$ -$ -$ -$ -$ -$ -$

TOTAL OTHER EXPENDITURES 400,779$ 380,019$ 459,036$ 479,060$ 479,060$ 372,901$ 463,372$ 487,366$ 8,306$ 1.7%


73

74

CAPITAL IMPROVEMENTS FUND

The Capital Improvement Fund earmarks funds for the acquisition, improvement or construction of major capital facilities and other capital

expenditures. The major revenue source for this fund is a one-half cent sales tax for capital improvements, of which 15% of the sales tax collected

must be shared with St. Louis County.

SUMMARY OF REVENUES AND EXPENDITURES

FY 2014 - FY 2018

ACTUAL ACTUAL ACTUAL BUDGET AMEND BUD ESTIMATED BUDGET

2014 2015 2016 2017 2017 2017 2018

Revenues $ 471,631 $ 600,640 $ 643,312 $ 1,755,225 $ 1,755,225 $ 1,819,105 $ 803,000

Expenditures $ 585,631 $ 547,978 $ 679,472 $ 1,961,732 $ 1,961,732 $ 1,959,161 $ 1,024,503

Revenues Over

(Under) $ (114,000) $ 52,662 $ (36,160) $ (206,507) $ (206,507) $ (140,056) $ (221,503)

$- $200,000 $400,000 $600,000 $800,000

$1,000,000 $1,200,000 $1,400,000 $1,600,000 $1,800,000 $2,000,000

2014 2015 2016 2017

Budget

2017

Amended

2017

Estimate

2018

Budget

Revenues & Expenditures

Revenues

Expenditures

75

BUDGET HIGHLIGHTS – CAPITAL IMPROVEMENTS FUND

REVENUE

The Capital Improvements Fund Budget for 2018 reflects a projected decrease in revenue of $952,225 versus the prior year 2017 Budget. The

decrease in projected revenue is due to grant revenue received for street and park improvements in 2017, but not in 2018. Projected revenue in the

Capital Improvements Fund for fiscal year 2018 is $803,000. The graph below illustrates the percentage of Capital Improvement Fund revenue

projections by type or category of revenue.

Sales Tax – This category includes a one-half cent sales tax for capital improvements.

Grant Revenue – This category includes grants awarded to the Public Works, Police and Parks and Recreation Departments from other inter-

governmental agencies.

Interest – Included in this category is interest earned on investments.

Sales Tax

95%

Grants

4%

Interest

1%

CAPITAL IMPROVEMENT FUND

REVENUE BY SOURCE

76


EXPENDITURES

The Capital Improvements Fund budget for 2018 reflects a projected decrease in expenditures of $937,229 vs. the prior year 2017 Budget. In

2017, the City was awarded two reimbursable grants for street and park improvements, where the City paid 100% of expenses relating to the

projects and was then reimbursed for 80% of those expenses. In 2018, there are no large capital projects for streets and park improvements

budgeted. Expenditures for 2018 are projected to be $1,024,503 vs. the 2017 Budget of $1,961,732. The graph below illustrates the percentage of

expenditures projected to be spent, by department.

Public Works

9%

Police

23%

Fire

23%

AdministrationMunicipal Court

Public Safety

Bldg.

3%

Parks &

Recreation

4%

Other

Expenditures

38%

Capital Improvement Fund Expenditures By Department

77


PUBLIC WORKS DEPARTMENT Minor Equipment - This line item is to capture all capital fund purchases between $100 and $499, on an as needed basis.

Vehicles – This line item includes the appropriated funds to purchase a new pick-up truck.

Outdoor Equipment/Machinery – Two commercial mowers are budgeted for here.

POLICE DEPARTMENT Minor Equipment – This line item is to capture all capital fund purchases between $100 and $499, on an as needed basis.

Vehicles/Equipment – This line item includes funds to purchase three new patrol vehicles.

Computer/Software – This line items includes funds to purchase new desktop computers and in-car mobile cameras and printers.

Other Equipment – Included here are funds to purchase an in car mobile video recording system, automated evidence system, replacement body

armor and taser.

FIRE DEPARTMENT Vehicles – A new fire pumper is needed. Budgeted for in this line item is one year of lease financing on the purchase of a new fire pumper.

Computer/Software and Office Equipment – Mobile tablets, computers and mounts are budgeted for here.

Technology Development – Budgeted for here are the funds to upgrade the fire station alerting system.

Other Equipment – Budgeted for in this line item are the funds to purchase several sets of structural protective gear, a firehose, and hydraulic

rescue tools.

Furniture and Fixtures – Budgeted for in this line item are funds to purchase a treadmill and new flooring for the firehouse.

78

MUNICIPAL COURT Computer Software – A new computer is budgeted for here.

PUBLIC SAFETY BUILDING Building & Land – This line item includes funds for painting the interior and exterior of the public safety building, a garage door for the sally port

and an evidence room venthilation system.

PARKS & RECREATION Other Equipment – New fitness equipment, pool motors and, pumps and pool furniture are budgeted for here.

City Center Building Improvements - Aesthetic upgrades to the City Center rental facilitie are included in this line item.

OTHER Technology Development – Budgeted for in this line item are funds to be used to purchase new property software and upgrade the City’s shared

email and calendar system.

Computer/Software – Inlcluded here are funds to purhase 3 IPAD minis for the Board of Aldermen.

Street Paving & Surfacing – Chip sealing of various streets.

Street/Sidewalk Repairs – Included in this line item are funds necessarsy to repair streets and sidewalks throughout the City.

Block Grant – This line item includes slab replacements in qualified areas.

Principal/Int/Maintenance on LRB – This line item is to make the final payment on the principal, interest and maintenance for the Leasehold

Revenue Bonds and the interest payment on the COP’s issued to pay for improvements to the City Center.

.

CAPITAL IMPROVEMENT REVENUE BUDGET


2014 2015 2016 2017 2017 10/31/2017 2017 2018 (UNDER) % Chg

REVENUE - 201

41410 SALES TAXES 438,829$ 512,061$ 628,551$ 636,600$ 636,600$ 518,337$ 700,000$ 762,000$ 125,400$ 19.7%

44210 GRANTS - PUBLIC WORKS 16,484 71,067 6,245 740,000 740,000 654,170 740,000 20,000 (720,000) -97.3%

44220 GRANTS - POLICE DEPT 8,537 9,720 - 10,000 10,000 8,662 10,000 10,000 -

44230 GRANTS - FIRE DEPT - - - - - - - - -

44285 GRANTS - PARKS - - - 355,105 355,105 - 355,105 - (355,105)

45200 INTEREST 7,781 7,793 4,995 10,000 10,000 9,360 14,000 11,000 1,000 10.0%

46200 DONATIONS - - - - - - - - -

46225 INSURANCE CLAIM RECOVERY - - - - - - - - - 46230 SALE OF ASSETS - - 3,520 - 3,520 - - - (3,520)

TOTAL CAPITAL REVENUE 471,631$ 600,640$ 643,312$ 1,751,705$ 1,755,225$ 1,190,529$ 1,819,105$ 803,000$ (952,225)$ -54.3%

CAPITAL FUND BUDGET FOR 2018

79

CAPITAL IMPROVEMENT FUND EXPENDITURES

BUDGET


2014 2015 2016 2017 2017 10/31/2017 2017 2018 (UNDER) % Chg

PUBLIC WORKS - 210

58310 MINOR EQUIPMENT -$ 80$ -$ -$ -$ -$ -$ 800$ 800$ -

62000 VEHICLES - 50,437 6,346 63,000 63,000 60,206 60,206 31,500 (31,500) -50.0%

62100 COMPUTERS/SOFTWARE - 1,122 - - - - - - -

62200 OUTDOOR EQUIP/MACHINERY 37,489 20,241 25,718 - - - - 42,000 42,000

62300 BUILDING & LAND 13,700 - - - - - - - - -

62350 OTHER CAPITAL OUTLAY - - - - - - - 19,000 19,000 -

TOTAL PUBLIC WORKS EXPEND. 51,189$ 71,879$ 32,064$ 63,000$ 63,000$ 60,206$ 60,206$ 93,300$ 30,300$ 48.1%

POLICE DEPARTMENT - 220

58310 MINOR EQUIPMENT 15,585$ 10,212$ 312$ 649$ 649$ 481$ 649$ 2,972$ 2,323$ 357.9%

61300 TECHNOLOGY - - - - - - - - -

62000 VEHICLES/EQUIPMENT 36,006 35,762 58,131 79,057 79,057 71,048 71,048 120,500 41,443 52.4%

62100 COMPUTERS/SOFTWARE 650 - 4,829 28,906 28,906 28,276 28,276 14,000 (14,906) -51.6%

62150 OFFICE EQUIPMENT 1,268 7,649 2,125 - - - - 4,500 4,500

62250 OTHER EQUIPMENT 19,664 27,187 17,631 11,952 11,952 9,267 11,952 91,554 79,602 666.0%

TOTAL POLICE EXPENDITURES 73,174$ 80,811$ 83,028$ 120,564$ 120,564$ 109,072$ 111,925$ 233,526$ 112,962$ 93.7%

FIRE DEPARTMENT - 230

58310 MINOR EQUIPMENT 549$ -$ -$ -$ -$ -$ -$ -$ -$ -

62000 VEHICLES - - 185,425 47,000 47,000 45,790 45,790 107,000 60,000 128%

62100 COMPUTRER/SOFTWARE 1,937 - 420 3,200 3,200 2,966 2,966 24,000 20,800 -

61300 TECHNOLOGY DEVELOPMENT - - - - - - - 10,000

62150 OFFICE EQUIPMENT 9,331 1,139 2,177 1,500 1,500 - 1,500 - (1,500) -100%

62250 OTHER EQUIPMENT 90,237 15,743 22,661 17,200 17,200 8,934 17,200 72,250 55,050 320%

62300 BUILDING & LAND - - - - - - - - - -

62350 OTHER CAPITAL OUTLAY - - - - - - - - - -

62475 FURNITURE & FIXTURES - 4,810 - 28,000 28,000 1,270 28,000 17,150 (10,850) -

TOTAL FIRE EXPENDITURES 102,054$ 21,693$ 210,684$ 96,900$ 96,900$ 58,960$ 95,456$ 230,400$ 133,500$ 137.8%

ADMINISTRATION DEPARTMENT - 240

58310 MINOR EQUIPMENT 1,257$ -$ -$ -$ -$ -$ -$ -$ -$

62100 COMPUTERS/SOFTWARE - 1,607 - 1,505 1,505 1,651 1,651 2,000 495

62050 OFFICE FURNITURE - - - - - - - - -

62150 OFFICE EQUIPMENT - - - - - - - - -

62350 OTHER CAPITAL OUTLAY - - - - - - - - -

TOTAL ADMINISTRATION EXP. 1,257$ 1,607$ -$ 1,505$ 1,505$ 1,651$ 1,651$ 2,000$ 495$

-

BUILDING & HOUSING - 250 -

62100 COMPUTERS/SOFTWARE - - - - - - - - -

TOTAL BUILDING & HOUSING EXP. - - - - - - - - -

MUNICIPAL COURT DEPARTMENT - 260

58310 MINOR EQUIPMENT -$ -$ 400$ -$ -$ -$ -$ -$

62100 COMPUTERS/SOFTWARE - - - - - - - 1,500 1,500

62150 OFFICE EQUIPMENT 1,249 506 - 1,000 1,000 576 576 - (1,000)

62250 OTHER EQUIPMENT 1,370 - 916 2,500 2,500 - - - (2,500) 0.0%

TOTAL MUNICIPAL COURT EXP. 2,619$ 506$ 1,316$ 3,500$ 3,500$ 576$ 576$ 1,500$ (2,000)$ -57.1%

MUNICIPAL COURT DEPARTMENT - 265

62100 COMPUTER/SOFTWARE -$ -$ -$ -$ -$ 886$ 886$ -$

-$ -$ -$ -$ -$ 886$ 886$ -$

CAPITAL FUND BUDGET FOR 2018

80

BUDGET


2014 2015 2016 2017 2017 10/31/2017 2017 2018 (UNDER) % Chg

PUBLIC SAFETY BUILDING - 280

62300 BUILDING & LAND 450$ 5,007$ 22,101$ 14,500$ 14,500$ 11,651$ 11,651$ 33,770$ 19,270$ 132.9%

62350 OTHER CAPITAL OUTLAY - - - - - - - - -

TOTAL PUBLIC SAFETY EXPENDITURES 450$ 5,007$ 22,101$ 14,500$ 14,500$ 11,651$ 11,651$ 33,770$ 19,270$ 132.9%

PARKS & RECREATION DEPT. - 285

58310 MINOR EQUIPMENT -$ -$ -$ -$ -$ -$ -$ -$ -$ -

62000 VEHICLES 11,458 - - - - - - - - -

62050 FURNITURE - - - 5,000 5,000 - 5,000 - (5,000) -

62100 COMPUTERS/SOFTWARE 2,011 - 891 - - - - - - -

62150 OFFICE EQUIPMENT - - - - - - - - - -

62200 OUTDOOR EQUIPMENT/MACHINERY - - - - - - - - - -

62250 OTHER EQUIPMENT 2,520 - 11,210 40,000 40,000 39,875 39,875 33,900 (6,100) -

62300 BUILDING & LAND - - 38,096 - - - - - -

61489 REFINISH GYM FLOOR - - - - - - - - - -

62360 WEHNER PARK IMPROVEMENTS - - - - - - - - -

61573 FIBERFILL FOR PLAYGROUNDS - 2,940 - - - - - - - -

62310 CITY CENTER BLDG IMPROVEMENTS - - 8,915 14,000 14,000 19,037 19,037 2,882 (11,118)

62350 OTHER CAPITAL OUTLAY - - - - - 4,388 - - - -

62351 PARK IMPROVEMENTS - - - 378,830 378,830 24,825 378,830 - (378,830) -

TOTAL PARKS & REC. EXPENDITURES 15,989$ 2,940$ 59,112$ 437,830$ 437,830$ 88,124$ 442,742$ 36,782$ (401,048)$ -92%

OTHER EXPENDITURES - 290

61300 TECHNOLOGY DEVELOPMENT -$ -$ -$ 4,100$ 4,100$ 8,267$ 8,500$ -$ (4,100)$ -

62100 COMPUTERS/SOFTWARE 8,970 - - 900 900 - - 80,000 79,100 8789%

62250 OTHER EQUIPMENT 24,690 - - - - - - 6,000 6,000 -

62350 OTHER CAPITAL OUTLAY - 1,505 - - - - - - - -

64100 STREET PAVING & SURFACING 68,057 52,912 54,842 65,000 65,000 44,962 55,000 70,000 5,000 8%

64102 STREET/SIDEWALK (CONCRETE) REPAIRS 1,702 1,263 - 4,000 4,000 2,073 4,000 7,000 3,000 0.75

64105 STP RESERVE (Kenrick/Trianon/Weil & Shrewsbury) - 89,739 7,081 870,000 870,000 886,636 886,636 - - -100%

64116 BLOCK GRANT/STREET SLABS 16,484 8,448 1,190 20,000 20,000 1,000 20,000 20,000 - -

69160 PRINCIPAL LRB ISSUE '99/'08 185,000 175,000 180,000 185,000 185,000 185,000 185,000 147,000 (38,000) -21%

69170 INTEREST LRB ISSUE '99/'08 32,298 33,419 26,804 19,808 19,808 19,516 19,808 8,100 (11,708) -59%

69190 MAINT/HANDLING ISSUE '99/'08 1,700 1,250 1,250 1,250 1,250 1,188 1,250 1,250 - -

69510 2015 COP'S PRINCIPAL - - - - - - - - - -

59530 2015 COP'S INTEREST - - - 53,875 53,875 53,726 53,875 53,875 - -

TOTAL OTHER EXPENDITURES 338,900$ 363,536$ 271,167$ 1,223,933$ 1,223,933$ 1,202,368$ 1,234,069$ 393,225$ (830,708)$ -68%

TOTAL ALL DEPTS' EXPENDITURES 585,631$ 547,978$ 679,472$ 1,961,732$ 1,961,732$ 1,533,494$ 1,958,276$ 1,024,503$ (937,229)$ -47.8%

SURPLUS(DEFICIT) (114,000)$ 52,662$ (36,160)$ (210,027)$ (206,507)$ (342,966)$ (139,171)$ (221,503)$ (14,996)$ 7.3%

81

$450,000

$475,000

$500,000

$525,000

$550,000

$575,000

2014 2015 2016 2017

Budget

2017

Amended

Budget

2017 Est. 2018

Budget


Revenues

Expenditures

DEBT SERVICE FUND The City uses this fund to account for the accumulation of resources for retirement (payment of principal and interest) of the outstanding bond debt of the City and

the usual customary expenses of the paying agent incurred to retire the bond debt. Included in the Debt Service Fund are two bond issue series.

The Series 2006 general obligation capital refunding bonds issue of $3,980,000, used to advance refund the 1998 general obligation bonds, Interest rate

3.58%, due March 1, 2022. The Series 2007 general obligation capital appreciation bonds originally $2,058,735, accretion rates range from 4% to 4.4%,

due March 1, 2022.


FY 2014- FY 2018


2014 2015 2016 2017 2017 2017 2018

Revenues $ 554,688 $ 551,760 $ 565,875 $ 552,500 $ 552,500 $ 552,500 $ 512,500

Expenditures $ 545,932 $ 546,444 $ 546,599 $ 546,431 $ 546,431 $ 546,596 $ 545,870

Revenues

Over (Under) $ 8,756 $ 5,316 $ 19,276 $ 6,069 $ 6,069 $ 5,904 $ (33,370)

82

BUDGET HIGHLIGHTS – DEBT SERVICE FUND

REVENUE

The Debt Service Fund Budget for 2018 reflects a projected decrease in revenue of $40,000 versus the prior year 2017 Budget. Projected revenue in

the Debt Service Fund for fiscal year 2018 is $512,500. The decrease is due to the maximum levy of taxes allowed by the State of Missouri in

relation to the amount of funds available in the Debt Service Fund to meet its obligations.

Real Estate & Personal Property Taxes

These line items include taxes from Real Estate & Personal Property taxes.

Interest

Interest from investments makes up this category.

EXPENDITURES

The Debt Service Fund budget for 2018 reflects a projected decrease in expenditures of $561 vs. the prior year 2017 Budget. Expenditures for 2018

are projected to be $545,870 vs. the 2017 budget of $546,431.

Principal G.O.B. Bond Issue ‘06

This line item is to pay the principal payment on the ’06 Bond Issue (refinanced ’98 issue).

Interest G.O.B. Bond Issue ‘06

This line item is to pay the interest on the ’06 Bond Issue.

Principal G.O.B. Bond Issue ‘07

This line item is to pay the principal payment on the ’07 Bond Issue.

Maintenance/Handling G.O.B. Bond Issue ’06 and G.O.B. Bond Issue ‘07

Maintenance and handling fees for the ’06 and ’07 Bond Issues is included in this line item.

83

BUDGET


2014 2015 2016 2017 2017 10/31/2017 2017 2018 (UNDER) % Chg

REVENUE - 401

41110 REAL ESTATE TAXES 450,777$ 452,856$ 454,202$ 450,000$ 450,000$ 59,352$ 450,000$ 410,000$ (40,000)$ -8.9%

41120 PERSONAL PROPERTY TAXES 96,501 100,064 96,914 95,000 95,000$ 27,650 95,000 95,000 - 0.0%

45400 INTEREST 7,410 (1,160) 14,759 7,500 7,500$ 6,756 7,500 7,500 - 0.0%

TOTAL DEBT SERVICE REVENUE 554,688$ 551,760$ 565,875$ 552,500$ 552,500$ 93,759$ 552,500$ 512,500$ (40,000)$ -7.2%

BUDGET


2014 2015 2016 2017 2017 10/31/2017 2017 2018 (UNDER) % Chg

DEBT PAYMENTS - 490

69310 PRINCIPAL G.O.B. SERIES 06 260,000 270,000 280,000 290,000 290,000 290,000 290,000 300,000 10,000 3%

69330 INTEREST G.O.B. SERIES 06 45,466 35,979 26,134 15,931 15,931 15,931 15,931 5,370 (10,561) -66%

69350 MAINT/HANDLING G.O.B. 06 266 265 465 500 500 465 465 500 - 0%

69410 PRINCIPAL G.O.B. SERIES 07 240,000 240,000 240,000 240,000 240,000 240,000 240,000 240,000 -

69430 INTEREST G.O.B. SERIES 07 200 200 - - - - - - -

69450 MAINT/HANDLING G.O.B. 07 - - - - - - 200 - -

TOTAL DEBT PAYMENTS 545,932$ 546,444$ 546,599$ 546,431$ 546,431$ 546,396$ 546,596$ 545,870$ (561)$ 0%

SURPLUS(DEFICIT) 8,756$ 5,316$ 19,276$ 6,069$ 6,069$ (452,637)$ 5,904$ (33,370)$ (39,439)$ -650%

DEBT SERVICE BUDGET FOR 2018

84

CITY OF SHREWSBURY

2006 GENERAL OBLIGATION REFUNDING BONDS

DEBT SERVICE SCHEDULE

Issue Date 12/01/06

Settlement Date 12/04/06

Interest Total Annual

Date Principal Rate Interest Debt Ser. Debt Ser.

03/01/07

09/01/07

03/01/08

09/01/08

03/01/09

09/01/09

03/01/10

09/01/10

03/01/11

09/01/11

03/01/12

09/01/12

03/01/13

09/01/13

03/01/14

09/01/14

03/01/15

09/01/15

03/01/16

09/01/16

03/01/17 290,000 3.580% 10,561.00 300,561.00

09/01/17 5,370.00 5,370.00 305,931.00

03/01/18 300,000 3.580% 5,370.00 305,370.00 305,370.00

------------------------------------------------------------------------------------------------------------------------------------------------------------------

Totals 590,000 21,301.00 611,301.00 611,301.00

85

CITY OF SHREWSBURY

2007 CAPITAL APPRECIATION BOND ISSUE

DEBT SERVICE SCHEDULE

Issue Date 7/24/2007

Cabs

Unit Original Maturing Total Annual

Date Units Principal Principal Principal Yield Debt Debt Service

03/01/08 -

09/01/08 - -

03/01/09 -

09/01/09 - -

03/01/10 -

09/01/10 - -

03/01/11 -

09/01/11 - -

03/01/12 -

09/01/12 - -

03/01/13

09/01/13

03/01/14

09/01/14

03/01/15

09/01/15

03/01/16

09/01/16 - -

03/01/17 48 3,370.25 161,772 240,000 4.150% 240,000.00

09/01/17 - 240,000.00

03/01/18 48 3,217.90 154,459 240,000 4.200% 240,000.00

09/01/18 - 240,000.00

03/01/19 108 3,069.40 331,495 540,000 4.250% 540,000.00

09/01/19 - 540,000.00

03/01/20 108 2,924.90 315,889 540,000 4.300% 540,000.00

09/01/20 - 540,000.00

03/01/21 108 2,784.45 300,721 540,000 4.350% 540,000.00

09/01/21 - 540,000.00

03/01/22 29 2,648.20 76,798 145,000 4.400% 145,000.00 145,000.00

1,341,134 2,245,000 2,245,000.00 2,245,000.00

86

SEWER LATERAL FUND

The Sewer Lateral Fund is a special revenue fund established to provide funding to residents for all or a portion of the cost of certain repairs of

defective sewer lateral lines. Residents are billed annually and the funds are deposited into the City’s Sewer Lateral Fund for potential future

repairs.


FY 2014 - FY 2018


2014 2015 2016 2017 2017 2017 2018

Revenues $ 34,001 $ 43,105 $ 46,415 $ 40,500 $ 40,500 $ 40,500 $ 40,500

Expenditures $ 39,931 $ 35,000 $ 35,000 $ 45,000 $ 45,000 $ 45,000 $ 45,000

Revenues

Over (Under) $ (5,930) $ 8,105 $ 11,415 $ (4,500) $ (4,500) $ (4,500) $ (4,500)

$-

$15,000

$30,000

$45,000

$60,000

2014 2015 2016 2017

Budget

2017

Amend

Bud

2017

Estimate

2018

Budget


Revenues

Expenditures

87

BUDGET HIGHLIGHTS – SEWER LATERAL FUND

REVENUE

The Sewer Lateral Fund projects $40,500 in revenue and $45,000 in expenses in 2018.

Sewer Lateral Fees

This is the main revenue source for the Sewer Lateral Fund. This line item includes approximately 1,534 qualifying households at

$28 each. The fee appears on each resident’s real estate tax bill from St. Louis County.

Repair Expenses This line item is to pay a portion of the repair fees associated with each lateral break. Administrative Fee This line item includes the reimbursement to the general fund for administrative costs associated with the management of the sewer lateral program.

88

.

BUDGET


2014 2015 2016 2017 2017 10/31/2017 2017 2018 (UNDER) % Chg

REVENUE - 701

41111 SEWER LATERAL REVENUE 30,685$ 41,984$ 41,975$ 38,500$ 38,500$ 1,267$ 38,500$ 38,500$ -$ 0.0%

45700 INTEREST 3,316 1,121 4,440 2,000 2,000 690 2,000 2,000 - 0.0%

46620 MISCELLANEOUS - - - - - - - - 0.0%

TOTAL SEWER LATERAL REVENUE 34,001$ 43,105$ 46,415$ 40,500$ 40,500$ 1,957$ 40,500$ 40,500$ -$ 0.0%

SEWER LATERAL EXPENSES - 790

56150 OTHER REPAIRS 30,858$ 31,869$ 25,000$ 35,000$ 35,000$ 15,305$ 35,000$ 35,000$ -$ 0.0%

58575 ADMINISTRATIVE FEE 9,073 8,397 10,000 10,000 10,000 - 10,000 10,000 -$ 0.0%

TOTAL SEWER REPAIR EXPEND. 39,931$ 40,266$ 35,000$ 45,000$ 45,000$ 15,305$ 45,000$ 45,000$ -$ 0.0%

SURPLUS(DEFICIT) (5,930)$ 2,840$ 11,415$ (4,500)$ (4,500)$ (13,348)$ (4,500)$ (4,500)$ -$ -100.0%

Sewer Lateral Tax revenue assumes 1,534 households @$28 each. 547 condos are opted out.

SEWER LATERAL FUND BUDGET FOR 2018

89

TIF/CID KENRICK REDEVELOPMENT FUND

The TIF (Tax Increment Financing) and CID (Community Improvement District) Fund is a Debt Service Fund established to account for the

accumulation of resources for retirement (payment of principal and interest) on the outstanding TIF bonds associated with the Kenrick

Redevelopment TIF District.

The TIF District was established pursuant to the Real Property Tax Increment Allocation Redevelopment Act in Missouri and has allowed the

City’s sales tax base to expand by attracting several new businesses to the area. Tax increment financing provides a source of funds by which a

city may pay for Redevelopment Project Costs over a period not longer than twenty-three years from the date on which Tax Increment Financing

was adopted.

Included in the budget document is the projected receipts the City will receive from EATS, PILOTS, and CID revenues in the district. The City

does not retain these revenues, but passes them through to a third-party trustee to be held for future payments on the TIF Bonds.

90

.

BUDGET

ACTUAL ACTUAL ACTUAL BUDGET AMEND BUD ESTIMATED BUDGET OVER 18 vs. 17

2014 2015 2016 2017 2017 2017 2018 (UNDER) % Chg

REVENUE - 95-101

41410 1.25% GENERAL SALES - -$ 441,925$ 496,084$ 496,084$ 589,482$ 600,000$ 103,916$ 20.9%

41415 .50% PARK/STORMWATER - - 117,896 148,402 148,402 143,536 150,000 1,598 1.1%

41420 .25% FIRE - - 58,946 74,199 74,199 71,765 75,000 801 1.1%

41425 .50% CAPITAL IMPROVEMENT - - 117,896 132,354 132,354 138,305 140,000 7,646 5.8%

51010 CID EATS - - 241,110 280,384 280,384 287,512 290,000 9,616 3.4%

51015 CID DISTRICT - - 241,110 280,384 280,384 287,512 290,000 9,616 3.4%

41110 PILOTS - - - - - 221,901 222,000 222,000 -

TOTAL TIF/CID REVENUE - -$ 618,767$ 718,685$ 718,685$ 1,740,013$ 1,767,000$ 1,048,315$ 145.9%

EXPENSES - 95-190

69310 INTEREST/PRINCIPAL PAYMENT -$ -$ 618,767$ 718,685$ 718,685$ 1,740,013$ 1,767,000$ 1,048,315$ 145.9%

TOTAL TIF PAYMENTS -$ -$ 618,767$ 718,685$ 718,685$ 1,740,013$ 1,767,000$ 1,048,315$ 145.9%

TIF/CID KENRICK REDEVELOPMENT FUND BUDGET FOR 2018

91

93

GLOSSARY AND FREQUENTLY USED TERMS

Account Number – A numerical code identifying revenues and expenditures by fund, department,

activity, type and object.

Accounting Period – Any period at the end of which a government determines its financial position and

the results of its operations.

Amended Budget – Refers to the budget approved by the Board of Aldermen, as most recently amended.

Annual Budget – A budget applicable to a single fiscal year.

Appropriation – An authorization granted by the Board of Aldermen to make expenditures and to incur

obligations for purposes specified in the Budget.

Assessed Valuation – A value set on real estate or other property as a basis for levying taxes. The

assessed valuation is set by the County Assessor, who is charged with determining the taxable value of

property according to a formula set by the State of Missouri.

Basis of Accounting - A term used to refer to when revenues, expenditures, expenses, and transfers

and the related assets and liabilities are recognized in the accounts and reported in the financial

statements.

Beginning Fund Balance - Fund balance available in a fund from the end of the prior year, for use

in the following year.

Bond - A written promise to pay a specified sum of money at a specified date in the future together

with periodic interest at a specified rate.

Bonded Debt - The portion of indebtedness represented by outstanding bonds.

Budget - A plan of financial operation embodying an estimate of proposed expenditures for a given

period and the proposed means of financing them.

Budget Calendar - The schedule for completion of the various phases in the preparation of the

budget, the calendar begins with the preparation of the budget forms and ends with the

implementation of the budget.

94

Budget Document - The instrument used by the budget-making authority to present a

comprehensive financial program to the appropriating government body.

Budget Message - The opening section of the budget which provides the Board of Aldermen and the

public with a general summary of the most important aspects of the budget, changes from previous years

and the recommendation of the Mayor.

Budgetary Control - The control or management of a government or enterprise in accordance with

an approved budget to keep expenditures within the limitations of available appropriations and

revenues.

Capital - An expenditure for a good that has an expected life of more than one (1) year and the cost

of which is in excess of $500. Capital items include real property, office equipment, furnishings

and vehicles.

Capital Improvement Fund - A special revenue fund used to account for the accumulation of resources

from the one-half cent capital improvement sales tax, which is used to pay for capital purchases.

Capital Improvement Plan - A plan for capital expenditures to be incurred each year over a fixed period

of years to meet capital needs arising from the long-term work program or other capital needs. It sets

forth each project or other contemplated expenditures in which the government is to have a part and

specifies the resources estimated to be available to finance the projected expenditures.

CDBG- Community Development Block Grant; a flexible program that provides communities with

resources to address a wide range of unique community development needs. Community

Development Block Grant.

Certificates of Participation (COPS) - Securities which represent a share of an issuer's lease

payment. When a municipality finances a public facility through a lease-purchase transaction, the

interest in that government's lease payment often is assigned to a third party that issues Certificates

of Participation. The Certificates represent a share of the lease payment received by the investor.

Contingency - An appropriation of funds to cover unforeseen events that occur during the Fiscal

Year, such as flood emergencies, extraordinary snowstorms, etc. (also used to meet revenue

shortfalls). Funds are transferred to other budgetary accounts as authorized by the Board of Aldermen.

Contractual Service - An expenditure for services performed by a non-employee. For example:

Legal services, Utilities, insurance.

Debt Limit - The maximum amount of outstanding gross or net debt legally permitted.

Debt Service Fund - A fund used to account for the accumulation of resources for, and the payment

of, general long-term debt principal and interest payments on the City’s General Obligation Parks Bond

Issue Series 2006 & 2007.

Deferred Revenue - Amounts for which asset recognition criteria have been met, but for which

revenue recognition criteria have not been met. Under the modified accrual basis of accounting,

amounts that are measurable but not available are one example of deferred revenue.

95

Department - The Department is the primary unit in city operations. Each unit is managed by a

Department Head. Departments are generally composed of divisions and programs which share a

common purpose or which perform similar duties.

Encumbrance - Commitments related to unperformed contracts for goods or services.

.

Expenditure - An expenditure is a decrease in net financial resources. This includes current

operating expenses requiring the present or future use of current assets.

Fiscal Period - Any period at the end of which a government determines its financial position and

the results of its operations.

Fiscal Year - The twelve month period on which the city operates its financial affairs. The City of

Shrewsbury's fiscal year is January 1 through December 31.

Fringe Benefits - Fringe benefits include the City's contribution to Social Security, Medicare,

workers compensation, health insurance, life insurance, disability insurance, and the City's pension

plan.

Fund - A fiscal and accounting entity with a self-balancing set of accounts recording cash and other

financial resources which are segregated for the purpose of carrying on specific activities or attaining

certain objectives.

Fund Balance - The equity of a fund. Oftentimes incorrectly referred to as "surplus." Each fund

begins each year with a positive or negative fund balance.

GAAP - Generally Accepted Accounting Principles.

GASB – Governmental Accounting Standards Board.

General Fund - A fund used to account for all financial resources, except those required to be

accounted for in another fund. The operating fund of the City.

General Obligation Bonds - Debt backed by the full faith and credit of a jurisdiction. General

obligation bonds are payable from ad valorem property taxes and other general revenues.

Generally Accepted Accounting Principles (GAAP) -Uniform minimum standards and guidelines

for financial accounting and reporting. They govern the form and content of the financial statements

of an entity. GAAP encompass the practice at a particular time. They include not only broad

guidelines of general application, but also detailed practices and procedures. GAAP provide a

standard by which to measure financial presentations. The primary authoritative body on the

application of GAAP to state and local governments is the GASB.

GFOA - Government Finance Officers Association of the United States and Canada; An

association to enhance and promote the professional management of governments for the public

benefit by identifying and developing financial policies and practices and promoting them

through education, training and leadership.

GO Bonds – General Obligation bonds.

96

Governmental Accounting Standards Board (GASB) - A board that establishes and improves

standards of state and local governmental accounting and financial reporting that will result in

useful information for users of financial reports and guides and educates the public, including

issuers, auditors, and users of those financial reports--setting body for government entities.

Governmental Fund Type - Funds used to account for the acquisition, use and balances of

expendable financial resources and the related current liabilities except those accounted for in

proprietary funds and fiduciary funds.

Intergovernmental Revenues - Revenues from other governments, primarily Federal, State and

County grants, but also includes payments from other taxing jurisdictions.

Investments - Most commonly, securities held for the production of revenues in the form of interest.

The term does not include fixed assets used in government operations.

Levy - The total amount of taxes, special assessments or service charges imposed by a government.

Line Item - An individual expenditure category listing in the budget (salary, supplies, etc.).

Modified Accrual Basis - The basis of accounting adapted to the governmental fund type. This basis

measures resources available to the City.

Municipal - In its broadest sense, an adjective denoting the state and all subordinate units of

government. In a more restricted sense, an adjective denoting a city or village as opposed to other

local governments.

Notes Payable - In general, an unconditional written promise signed by the maker to pay a certain

sum of money on demand or at a fixed or determinable time either to the bearer or to the order of a

person designated therein.

Object - The smallest unit of budgetary accountability and control. For example: Regular Salaries,

Postage, Equipment Rental.

Operating Budget - Plans of current expenditures and the proposed means of financing them. The

annual operating budget is the primary means by which most of the financing, acquisition, spending

and service delivery activities of a government are controlled.

Operating Expenses/Expenditures - The annual budget which provides a financial plan for the

operation of government and the provision of services for the year. Excluded from the operating

expenses are capital equipment and capital projects which are determined by a separate but

interrelated process.

Ordinance - A formal legislative enactment by the governing board of a municipality.

Other Financing Sources - Governmental fund general long-term debt proceeds, amounts equal to

the present value of minimum lease payments arising from capital leases, proceeds from the sale of

general fixed assets.

Per Capita - By or for each person.

97

Personnel Services - All costs associated with employee compensation. For example: salaries,

pension, health insurance.

P.O.S.T. - Police Officer Standards and Training; An academy that provides citizens with ethical,

physically and psychologically competent, well educated, professionally trained, career oriented,

motivated peace officers who are sensitive to the needs of the public.

Program - A budgetary unit which encompasses specific and distinguishable lines of work

performed by an organizational entity. For example: Police Administration, Street and Sewer

Maintenance, Central Services.

Proposed Budget - The recommended City budget submitted by the Mayor to the Board of Aldermen.

Refunding - Refund or refinance of debt for a variety of reasons, most frequently to take advantage

of more favorable interest rates. In other cases, debt is refinanced to change the structure of debt

service payments or to escape unfavorable bond covenants.

Reporting Entity - The oversight unit and all of its component units, if any, that are combined in the

comprehensive annual financial report and general purpose financial statements.

Resolution - An informal establishment of policy by the governing board of a municipality.

Revenue - An increase in fund balance caused by an inflow of assets, usually cash.

Special Revenue Fund - A fund used to account for the proceeds of specific revenue sources (other

than expendable trusts or major capital projects) that are legally restricted to expenditure for specific

purposes. GAAP only require the use of special revenue funds when legally mandated.

Statute - A written law enacted by a duly organized and constituted legislative body.

Tax Increment Financing - Financing secured by the anticipated incremental increase in tax

revenues, resulting from the redevelopment of an area.

Taxes - Compulsory charges levied by a government to finance services performed for the common

benefit.

Fourth Class City - All cities and towns in the State of Missouri containing having fewer than three

thousand or more inhabitants, not having adopted its own charter form of government.

TIF - Tax Increment Financing; a tool which has been used for redevelopment and community

improvement projects.

Transfer - A transfer is a movement of monies from one fund, activity, department, or account to

another. This includes budgetary funds and/or movement of assets.

Trust Fund - Funds used to account for assets held by a government in a trustee capacity for

individuals, private organizations, other governments and/or other funds.

User Charge - The payment of a fee for direct receipt of a public service by the party benefiting

from the service.

98

Capital Improvement Plan

FY 2018 – FY 2022

99

The Capital Improvement Plan (CIP) is a plan for the City’s capital investments over a five-year period. The

CIP is a useful tool that will assist in analyzing the City’s future capital needs and help plan for future projects.

The CIP was developed to ensure the appropriate maintenance of existing infrastructure, facilities and

equipment and to plan effectively for the future capital needs of the City with its available resources.

The CIP is to be updated annually and submitted to the Board of Aldermen for adoption concurrent with the

annual budget process. The CIP document provides the Board of Aldermen, the staff, and the community with

a framework for planning and scheduling capital projects. This plan presents a picture of projects scheduled for

the current year and Department Head’s best judgment in asset assessment, maintenance and replacement.

A capital expenditure is tangible property, such as land, buildings and equipment, with a cost of $500 or more

and a useful life of more than one year. Capitalized assets are required for use in normal operations and are not

for resale. These assets are long-term in nature and are subject to depreciation. Items included in the CIP are

typically found in one of the following categories:

• Vehicles

• Equipment

• Furniture & Fixtures

• Computers/Software

• Building & Land (rehabilitation or major repair of existing facility)

• Annual street maintenance

High priority will be given to those projects which;

• Benefit all or a majority of the residents through safety or services

• Increase revenue

• Contribute to job retention

• Legal requirement

Medium priority will be given to those projects which;

• Prevent deterioration of assets

• Improve delivery of services to the public

• Although non-essential, have a high degree of public support

Low priority will be given to those projects which;

• Enable the provision of a new service not currently provided

• Improve the quality of life, but are non-essential

• Support the delivery of a service for which there is a declining demand

Incorporated into this CIP are assets over $5,000.

The current CIP for fiscal years 2018-2022 includes five years of projected capital expenditures totaling

$4,846,103. The first year of the plan is incorporated into the capital portion of the 2018 budget and totals

$1,232,545. The remaining four years will serve as a financial plan for capital investments.

Revenues: 2018 2019 2020 2021 2022

Sales Taxes 762,000 773,430 785,031 796,807 808,759

Interest on Investments 11,000 10,400 10,600 10,800 11,000

Insurance Claim Recovery - - - - -

Sale of Assets - - - - -

LRB Reserve Payment 258,000 - - - -

Grants - Public Works/Genl Govt 20,000 20,000 20,000 20,000 20,000

Grants - Police Dept 10,000 10,000 10,000 10,000 10,000

Grants - Fire Dept - - -

Grants - Parks - - - 300,000

Donations

Total Revenues 1,061,000 813,830 825,631 1,137,607 849,759

Expenditures:

Public Works 94,000 145,000 90,000 142,000 140,000

Police 214,350 258,500 130,500 151,950 175,000

Fire 225,550 211,300 143,700 138,600 117,600

Public Safety Bldg. 31,770 165,000 51,000 24,000 19,000

Administration 80,000 - 15,000 - -

Building & Housing - - - - -

Municipal Court - - - - -

Parks & Recreation 29,900 53,000 171,000 168,000 93,000

General Government 556,975 275,475 269,675 271,753 193,505

Total Expenditures 1,232,545 1,108,275 870,875 896,303 738,105

Revenues over expenditures (171,545) (294,445) (45,244) 241,304 111,654

Fund Balances Est:

Beginning of Year 1,038,573 867,028 572,583 527,339 768,643

End of Year 867,028 572,583 527,339 768,643 880,297

Fund Balance as % of expenses 78% 66% 61% 86% 119%

City of Shrewsbury 5 Year Capital Improvement Plan

Appendix 100

Acquisition 2018 2019 2020 2021 2022

F250 4x4 Pick Up -

2 Ton Dumptruck plow/spreader 90,000 92,000

3/4 Ton Pickup Extended Cab 4x4 33,000

2 Dump Beds 19,000

Tandem Rolloff Truck 140,000

Street Sweeper 145,000

John Deere Highlift 50,000

2 Commercial Mowers 42,000

Annual Total 94,000 145,000 90,000 142,000 140,000

Public Works

Appendix 101

Public Works

Project Description

3/4 Ton Pickup Ext. Cab 4x4 - replacement for the 2000 pickup truck is budgeted for in 2018.

Commercial Mower - replacement for the 2003 New Holland Mower is budgeted for in 2018.

2 Commercial Mowers are budgeted for in 2018.

Street Sweeper- Replacement for the 2000 Sweeper is budgeted for in 2019.

Two Ton Dump Truck and plow spreader are budgeted for in 2020 and 2021.

F250 4x4 Pick-up Truck is budgeted for in 2020.

John Deere Highlift is budgeted for in 2021.

A Tandem Roll Off Truck is budgetd for in 2022

Appendix 102

Acquisition 2018 2019 2020 2021 2022

Patrol/Police Vehicles 120,500 100,000 75,000 75,000 100,000

Emergency Light Bars 12,000 12,000 12,000 6,000

Desktop Computers, In-Car Computers, Mobile Printers 16,000 6,000 6,000 12,000 36,000

Modular Partitions for Admin Office 5,000

Radar Units 12,500 12,500 12,500

Mobile Shelving Unit 10,000

Body Armor 2,850 10,000 9,000 10,450 3,000

Body Cameras - 35,000

Recording/Interview System 12,000

Mobile Speed Trailer 10,000

Employee Uniform Lockers 25,000 -

Police Radios & Handsets 30,000 30,000

Patrol Bicycle & Accessories 6,000

In-car Mobile Video Recording System 75,000

Glock Pistols 15,000

Evidence Refrigeration System 10,000 -

Automated Evidence System - 6,000

Annual Total 214,350 258,500 130,500 151,950 175,000

Police Department

Appendix 103

Police Department

Description

Three vehicles are budgeted for in 2018 and 2019 and two in both 2020 and 2021 and three in 2022.

Body armor replacement is budgeted for in all five years.

Emergency Light Bars - The light bars on several police vehicles will need to be replaced in 2019 through 2022.

Radar Units - replacement radar units will need to be purchased in 2019, 2020 and 2021.

Replacements for several desk-top computers, in-car computers, and mobile printers are budgeted for over the next five years.

Recording/Interview System - In 2019 the department budgeted for a recording/interview system for the Public Safety Building.

Mobile Speed Trailer - Budgeted for in 2019.

In-Car Mobile Video Recording System - In 2018 we plan to purchase in-car mobile video recording systems for 6 patrol cars.

Glock Pistols - The department will need to replace several Glock pistols in 2019.

Budgeted for in 2020 and 2022 are police radios.

The purchase of body cameras are budgeted for in 2019.

An automated evidence system is budgeted for in 2020 and an evidence refrigeration system in 2019.

Budgeted for in 2019 are modular partitions for the administrative offices and mobile shelving units.

In 2019 the department is requesting employee uniform lockers.

Patrol Bicycles are budgeted for in 2019.

Appendix 104

Acquisition 2018 2019 2020 2021 2022

Firefighter Turnout Gear 9,400 9,800 10,200 10,600 10,600

Other Equipment

Hydraulic Rescue Tools 48,000

Fire Hose 13,500

Triple Combination Pumper Truck 107,000 107,000 107,000 107,000 107,000

.

Replace Fire Station Flooring 13,650

Pick-up Truck 32,000

Breathing Air Compressor 53,000

Mobile Data Tablets / Computers/ Mounts 24,000 21,000

Fire Station Alerting Upgrade 10,000

Ambulance Power Stretcher 20,000

Thermal Imaging Camera 9,500

Body Armor 6,500

Annual Total 225,550 211,300 143,700 138,600 117,600

Fire Department

Appendix 105

Fire Department

Description

Firefighter Turnout Gear - Budgeted annually for 4 sets of gear (bunker coats and pants). If we purchase 4 sets per year, we can accomplish

a complete turnover every five years, which is the recommended first-line replacement schedule by the National Fire Protection Association.

This would also allow for a few spares when gear needs repairs or is contaminated and has to be serviced and cleaned. They need to be

inspected and decontaminated twice a year.

Hydraulic Rescue Tools- need to be upgraded to perform extrication on vehicles with newer metals and construction features. Should be purchased with new Pumper.

Fire Hose - Budgeted to replace Hose as it ages. In 2018 will need to replace all of the supply hose with the purchase of a new pumper

Triple Combination Pumper Truck - In 2018- 2022 a Triple-Combination Pumper Truck is budgeted for leasing.

Pick-up Truck - In 2019 the department budgeted for a pick-up truck.

Breathing Air Compressor - for filling SCBA bottles. Will need replacement in 2019

3 mobile data tablet/computer and vehicle mounts will need to be replaced in 2018 and again in 2021.

A thermal imaging camera will need replacement in 2019

Body Armor and carriers will ned to be replaced in 2020

A new alerting system for the fire station is budgeted for in 2018.

Flooring for the fire house is also budgeted for in 2019.

An ambulance power stretcher is budgeted for in 2020.

Appendix 106

Acquisition 2018 2019 2020 2021 2022

Computer/Software - In House Email & Property Software 80,000 -

Tablets 15,000

Annual Total 80,000 - 15,000 - -

Budgeted for in 2018 is the purchase of new property software.

In 2020, the City plans to purchase tablets for the Board of Alderman and Mayor.

Adminstration Finance Department

107

Acquisition 2018 2019 2020 2021 2022

Court Metal Detector 7,000 - -

Air Conditioner & Furniture Replacement 19,000 19,000 19,000 19,000

Evidence Room Expansion 21,000

Security Access System Expansion 5,000 5,000 5,000

Panic Alarm System Replacement 5,000

Police Radio Speaker System 20,000

Code Blue Phone 5,000 - -

Replace Bathroom Fixtures Throughout Police Department 10,000

Exterior Painting & Interior Painting 26,770

Gutter and Fascia Replacement 30,000

Locker Room Renovation 30,000

Carpet Replacement 30,000 10,000

Garage Door 5,000 -

Annual Total 31,770 165,000 51,000 24,000 19,000

Public Safety Building

Appendix 108

Description

A metal detector for the courtroom is budgeted for in 2020.

Air Conditiong and furnace replacement units are budget for in 2018, 2019, 2020 & 2021.

A police radio speaker system for throughout the public safety building is budgeted for in 2018.

A Code Blue Phone will need to be purchased in 2020

In 2018 the public safety building will need to have exterior painting, interior painting, facia, & gutter replacement work, & the carpeting replaced.

A garage door is budgeted for in 2019.

In 2019, the Public Safety Building will need new carpet, locker room renovation, gutter and fascia replacement and replacement of bathroom fixtures throughout the building.

Appendix 109

Project 2018 2019 2020 2021 2022

City Center Flooring 15,000 15,000

Playground Equipment 150,000

City Center Furniture 5,000

Heating/Cooling 45,000

Fitness Equipment 8,000 8,000 8,000 8,000 -

Motors/Pumps 11,900 12,000

Pool Play Structure 110,000

Pool Painting - 25,000 35,000 -

. .

Computers - 8,000 -

Vehicle 10,000 16,000

Pool Furniture 10,000 5,000 5,000 5,000

Annual Total 29,900 53,000 171,000 168,000 93,000

Parks & Recreation

Appendix 110

Description

Park Grant - Budgeted and 2021 are improvements to Wehner Park and is part of a parks grant project. The majority of this expense will be offset by grant revenue.

Replacement of fitness equipment is budgeted for in 2018, 2019, 2020 and 2021.

Pool Painting - is the painting of the competition & leisure pool in 2019.

Pool furniture is budgeted for in 2018, 201, 2020 and 2021 and will include loungers, chairs, & benches.

City Center flooring is budgeted for in 2020 and 2022.

New pool motor/pumps are budgeted for in 2018 and 2022.

Appendix 111

Project 2018 2019 2020 2021 2022

Street Paving & Surfacing 70,000 63,000 60,000 60,000 -

CDBG 20,000 20,000 20,000 20,000 -

Leasehold Revenue Bonds 413,100 - - - -

STP Grant - - - - -

Debt Service on COPs 53,875 192,475 189,675 191,753 193,505

Annual Total 556,975 275,475 269,675 271,753 193,505

General Government

Appendix 112

Description

Street Paving & Surfacing - the general annual paving and resurfacing of City streets.

CDGB - The City receives a grant to improve concrete slabs throughout the City.

Leasehold Revenue Bonds - This is the annual payment on the Leasehold Revenue Bond Series 2008. The final payment is scheduled for 2018 and

approximately $258,000 of the $413,100 will be paid for through a reserve bond fund.

East-West Gateway Grant - This is the federal grant administered through East-West Gateway and the related streets project.

Budgeted for here is the debt service payments on the COP's issued in 2015.

Appendix 113

Appendix

THE CITY OF SHREWSBURY

General Date of Incorporation as a Village 1913 Date of Incorporation as a fourth-class city 1920 Government Form of Government Mayor/Aldermen/City Administrator Departments Administration – Police – Fire – Parks

Public Works - Finance

Employees 55 Full-Time and 5 Regular Part-Time 60 Seasonal Part-Time

Community Services

Medical Residents are within short commuting distance of the numerous hospitals located in the St. Louis

metropolitan area including the highly regarded Barnes Jewish Hospital complex of Washington University and Saint Louis University Hospital, both of which are located in the City of St. Louis and are known for their fine medical schools and quality of research.

St. Anthony’s at Southwest Medical Center is located in Shrewsbury, specializes in health care needs

for the entire family. In addition, there is a small dental clinic and medical center in the City.

Education The public-school system within the City is operated under the administration and control of the

Webster Groves School District, the Affton School District, the Special School District of St. Louis County, and The Community College District of St. Louis, St. Louis County, Missouri. These districts are independent of the City, having their own elected or appointed officials, budgets and administrators. The districts are authorized to levy taxes, separate and distinct from those levied by the City.

The Webster Groves School District and the Affton School District (the “Districts”) collectively own

and operate 7 elementary schools, 3 junior high schools and 2 senior high schools serving residents of the City. The Community College District of St. Louis operates four campuses in the St. Louis area.

The City is the home of Cardinal Glennon College, a pastoral college owned by the St. Louis

Archdiocese. The College is the only institution of its kind in the St. Louis metropolitan area. In addition, numerous institutions of higher education located in the St. Louis metropolitan area are

easily accessible to City residents, including Webster University, located approximately 1 mile from Shrewsbury, Saint Louis University, Washington University and the University of Missouri-St. Louis.

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Appendix

Economic and Demographic Data

Transportation Interstate 44 intersects the City near its northern edge. Running east and west, Interstate 44 intersects

Interstate 270 approximately 6 miles west of the City, thus providing excellent access to all of the St. Louis metropolitan area.

Regularly scheduled air passenger and freight service is available at Lambert St. Louis International

Airport (the “Airport”) located approximately 10 miles northwest of the City. Metro, the commuter railroad that serves the St. Louis area, completed an extension in 2006 which

included a station near Shrewsbury that connects the City with the City of St. Louis, the Airport and other prominent locations in the St. Louis metropolitan area.

Population

The following table sets forth historical population statistics for the City:

Year Population 1980 5,077 1990 6,416 2000 6,644 2010 6,254

Economy and Economic Development

The City is primarily a suburban residential community with an economic base represented by a

mixture of commercial enterprises, numerous small specialty shops, support services and a few industrial enterprises. The City does not have a central business district. Commercial enterprises include numerous small specialty stores and several small strip shopping centers located mostly along Watson Road, a major thoroughfare bordering the City. There are currently approximately 186 business establishments, including retail, manufacturing, and warehouse enterprises located in the City.

The City is a developed community that is surrounded by other incorporated areas. New

development opportunities are limited to scattered vacant parcels and to redevelopment of existing properties. New housing is also principally limited to small vacant parcels.

Major Employers

The largest employer in the City is Laclede Gas Company (“Laclede”). Laclede is a regulated public utility engaged in the distribution of natural gas. Laclede serves an area in eastern Missouri, with a population of approximately 2.0 million, including the City of St. Louis, St. Louis County, and parts of eight other counties. As an adjunct to its gas distribution business, Laclede operates underground natural gas storage fields, is engaged in the transportation and storage of liquid propane, and has made investments in some non-utility businesses as part of a diversification program. Its corporate headquarters are located in St. Louis, Missouri. Within the City of Shrewsbury is a regional office. Laclede’s stock is traded on the New York Stock Exchange. Additional information regarding Laclede is contained in its annual registration statement with the Securities and Exchange Commission. A copy of such statement may be obtained from the Securities and Exchange Commission and is available on the Internet at http://www.sec.gov/edgar.shtml.

The majority of commercial employers in the City employ fewer than 30 people. The following is a

list of the largest commercial employers located within the City:

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Appendix

Name Employees Laclede Gas Company Natural Gas Distribution 300 Cardinal Regali Center Seminary 200 Walmart Grocery 190 Dierbergs Grocery Store 160 Carr Lane Manufacturing Machine Part Manufacturer 150 Shop N Save Grocery Store 92 St. Anthony’s at Southwest Medical Center Medical Services 92 Da-com Business Machines 79 Canterbury Enterprises Printing Services 70 Aldi Grocery Store 65 City of Shrewsbury Government 60

Employment

According to US Bureau of Census, 2010-2014 American Community Survey, 5-Year Estimates, the

City had a civilian labor force of 3,197 people. 180 people were unemployed which represented an unemployment rate of 5.7%.

Housing The following table sets forth statistics relating to housing for the City and, for comparative purposes,

St. Louis County, St. Louis MSA, and the State of Missouri:

Median Value of Owner % Built in Units Built Occupied Housing 2000 or Later Before 1940 The City $171,300 3.5% 10.8% Other Entities: St. Louis County 173,000 6.3 9.9 St. Louis MSA 156,900 13.0 16.7 State of Missouri 136,700 15.2 14.3

Income

The following table sets forth certain income statistics for the City and, for comparative purposes,

St. Louis County, St. Louis MSA, and the State of Missouri:

Per Capita Median Family % People Income In Income In Below 2016 Dollars 2016 Dollars Poverty Level The City $31,980 $73,667 8.1% Other Entities: St. Louis MSA 30,024 70,470 13.2 St. Louis County 35,388 77,444 10.8 State of Missouri 26,006 60,414 15.6

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