FY13 Budget for City of Lee's Summit

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Table of Contents City of Lee’s Summit Annual Budget FY13

Table of Contents

Section 1: Introduction ................................................................................................... 1 History ........................................................................................................................2 Mayor and City Council .........................................................................................4 Organization Chart..................................................................................................6 Budget Calendar .....................................................................................................8

Section 2: Administrative Summary ............................................................................... 9

City Manager’s Budget Message .........................................................................10 Long-Range Strategic in Lee’s Summit .................................................................24

Section 3: Budget Overview ........................................................................................... 29

Fund Structure and Overview Numbers ...............................................................30 Budget Ordinance ..................................................................................................34 Financial Policies ......................................................................................................38

Section 4: Revenue Projections ..................................................................................... 56 Section 5: General Fund Overview ................................................................................ 68 Section 6: General Fund Department Budgets ............................................................. 79

Administration ..........................................................................................................80 Codes Administration ..............................................................................................85 Finance .....................................................................................................................91 Fire..............................................................................................................................96 Law ............................................................................................................................102 Municipal Court .......................................................................................................108 Planning and Development ..................................................................................115 Police .........................................................................................................................121 Public Works Engineering .......................................................................................126 Public Works Operations .........................................................................................130

Section 7: Special Revenue Funds ................................................................................ 136

Parks and Recreation Funds ..................................................................................139 Other Special Revenue Funds ...............................................................................167

Section 8: Capital Projects Funds .................................................................................. 171 Section 9: Proprietary Funds ........................................................................................... 191


Enterprise Funds .......................................................................................................193

Internal Service Funds .............................................................................................216

Section 10: Debt Service Funds ..................................................................................... 241

General Obligation Debt .......................................................................................243

Park COP Debt .........................................................................................................247

Appendix ......................................................................................................................... 248

Glossary .....................................................................................................................249

Miscellaneous Statistics ...........................................................................................260


Section 1: Introduction

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1. Introduction City of Lee’s Summit Annual Budget FY13

HISTORY

Over a hundred years ago, the small 11 block Town of Strother straddled the Missouri Pacific Railroad tracks. Today, that small town consists of 65.24 square miles and is known as the City of Lee's Summit. In the late 1800's, a man by the name of William B. Howard was drawn to this fertile, gently rolling prairie land with the dream of building a city. Today, nearly 93,000 residents have been enticed to this progressive, yet restful and family-oriented community atmosphere, with a unified dream to create a dynamic, vital city. From yesterday to today, the story of this once small town has been filled with the courage, dedication, and quiet determination of its citizens, making Lee's Summit an ideal city in which to live and work.

On October 28, 1865, William B. Howard founded the Town of Strother by filing a plat containing the 11 blocks that currently encompass the downtown business district. At the time of incorporation, the population count stood at one hundred people. In November of 1868, the name was changed and the area incorporated as the "Town of Lee's Summit". Although the "Summit" portion of the name was obviously based on the fact the town's elevation is the highest point on the railroad between Kansas City and St. Louis, there are numerous opinions and theories on the origin of "Lee". According to one theory, the town was named after Civil War General Robert E. Lee, since incorporation took place shortly after the war and the majority of citizens migrated from the Southern states. However, another version suggests the town was named after a prominent early settler, Dr. Pleasant Lea. The discrepancy in the spelling of "Lea" has been attributed to railroad sign painters.

Lee's Summit's most infamous citizen was Cole Younger, called "The Last of the Great Outlaws" by author Homer Croy. According to history, soldiers drove Younger to a life outside the law after his father's murder and subsequent robbery. While Union forces were enforcing Order #11, the command issued in 1862 ostensibly to burn homes belonging to those with Southern ties, Younger and his brothers were credited with saving some of the original homes within Lee's Summit, the most prominent of which belonged to William B. Howard. Order #11 helped to unify the transplanted southern population in Missouri and compelled Younger to join the Confederate guerrilla band known as Quantrill's Raiders. Cole Younger was arrested after an attempted bank robbery in Northfield, Minnesota. Following 25 years of imprisonment for his crimes, Cole Younger was paroled in 1901. Three years later, Younger returned to Lee's Summit where he lived as a model citizen until his death in 1916. His grave is located in the Lee's Summit Historic Cemetery.

The Fire of 1885 demonstrated yet again the stamina personified by citizens in Lee's Summit. While most of the town's residents were attending Sunday morning church services, fire erupted in the downtown district, which consisted of dry, wooden buildings. A detailed account of the fire, as printed in the April 16, 1885, issue of The Lee's Summit Journal, stated the buildings burned "...like greased wood". Virtually the entire business district was destroyed and the loss aggregated at $87,000, with a total of 25 buildings consumed by the flames. However, the stalwart citizens took their losses in stride and promptly commenced to rebuild the town.

Almost 30 years later, Mr. R. A. Long, a prominent Kansas City lumberman, began building his dream, which became a reality with the construction of Longview Farm. In 1912, Mr. Long purchased

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approximately 1,700 acres in the southwest portion of Lee's Summit. Mostly self-sufficient, the farm included five major barn groups and 42 buildings. When completed and functional, Longview Farm became internationally known for the horses and livestock contained within its white rail fences and was one of only three dozen such showplace farms.

The history of Lee's Summit abounds with the tragedies and triumphs of courageous people who have never failed in their dream of creating a city that will continually progress and prosper. Most importantly, Lee's Summit is comprised of dedicated people who never lose touch with the basic values that make a community livable. We feel Lee's Summit has lived up to the dreams of its forefathers.

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City of Lee’s Summit Mayor and City Council

Mayor Randy Rhoads

District 1

District 2

Rob Binney Kathy Hofmann Brian Whitley Allan S. Gray II

District 3

District 4

Derek Holland Ed Cockrell Bob Johnson Dave Mosby

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The City of Lee’s Summit operates under a Mayor/City Council form of government.

Mayor

The Mayor is elected at-large for a four-year term and is recognized as the head of the city for all legal and ceremonial purposes and by the Governor of Missouri for all purposes of military law. The Mayor presides at City Council meetings, executes all ordinances, resolutions, proclamations, grants and executive orders. Any ordinance or resolution adopted by the City Council may be vetoed by the Mayor; however, the Mayor may only vote in the event of a tie.

The Mayor presents a State of the City address at least once annually as to the affairs of the city and any recommendations of the Mayor.

City Council

The City Council consists of eight members. Two Councilmembers are elected by qualified voters from each of the four respective districts of the city, as provided by Section 9.4, City Council Districts.

City Councilmembers shall be elected to serve staggered four-year terms. At each regular municipal election, Councilmembers shall be elected to fill the offices of those whose terms expire.

Budget Committee

A new City Council standing committee was established by Ordinance 7145 on February 16, 2012. This committee’s purpose is to review the City Manager’s proposed budget prior to its consideration by the City Council. The committee shall report on all bills, proposed ordinances, measures or questions referred to it pertaining to appropriations and the overall financial condition and future needs of the City. For the FY13 budget process, the committee consisted of the following members:

Brian Whitley, Chair Ed Cockrell

Kathy Hofmann David Mosby

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AWARD FOR DISTINGUISHED BUDGET PREPARATION

The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Lee’s Summit, Missouri for its annual budget for the fiscal year beginning July 1, 2011. The award reflects the City’s commitment to meeting the highest principles of governmental budgeting. This signifies that Lee’s Summit’s budget rated proficient in serving as: a policy document, a financial plan, an operations guide, and a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.

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Section 2:

Administrative

Summary

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2: Administrative Summary

City of Lee’s Summit Annual Budget FY13

City Manager’s Fiscal Year 2013 Budget Message

June 7, 2012

Mayor Randall Rhoads and Members of the City Council:

I am pleased to present the proposed municipal budget for fiscal year 2012-2013 (FY13) for the City of Lee’s Summit. I want to thank the Budget Committee, Management Team, and budget support staff for their dedication and hard work in preparing this document. As in recent years, much thought and discussion throughout this year’s budget process has gone into the prioritization and allocation of resources, as general fund revenues remain essentially flat while expectations and demands for City services and programs continue to grow. I believe we have once again risen to the challenge of continuing to provide high quality services to the citizens of Lee’s Summit through careful examination of organization priorities and continual search for efficiencies within existing programs. Despite the continued sluggish economic conditions of late, the City will continue to move forward, posturing ourselves to attain the vision of the community set forth by both the City Council in their City Council Goals and

Strategies and the citizens through the Lee’s Summit 360:Charting Tomorrow, the City’s long-range strategic plan. Among the top priorities funded in the FY13 budget are:

Public safety, as both the Fire and Police departments will take important steps to improve their operations and provision of services to the community

Public infrastructure with continued funding of road improvement, curb replacement, sanitary sewer line improvement, and water main rehabilitation.

Sustainable development and processes, including focused redevelopment efforts

New technologies that will be implemented throughout the organization to improve the delivery of City service in a number of areas

Customer service enhancements with additional resources to improve public education and awareness and customer relationships

Communication and citizen engagement will be improved with new tools to facilitate two-way communication between City Hall and reach a broader audience

Performance Excellence, to continue pursuit of improved organizational operations through this multi-year initiative. FY13 will see the creation of the organization’s first business plan and development of a performance scorecard to monitor and share our progress in meeting the objectives of our new plan with you and the community.

The City’s continued recognition of the arts and culture and its importance to our community needs to be mentioned. Although not formally funded in the annual operating budget, important progress towards the recommendations of the recent Cultural Facilities Master Plan is anticipated for FY13. I look forward to the report of the new Cultural Arts Facility Task Force. These citizens are preparing specific recommendations regarding the short and long term implementation steps to build our cultural infrastructure.

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In order to meet the financial challenges of presenting a balanced budget during these economic times of relatively flat revenue growth, several initiatives have been deferred. Namely two economic development planning studies that were tentatively planned to occur in FY13 have been removed from the proposed budget. These studies were to lay important groundwork in our redevelopment efforts along several areas of M-291. I will continue to monitor the financial situation through the new fiscal year, and it is my hope that a request for funding of these studies may be brought before you for consideration if and when the time is right based on the City’s general fund financial landscape. We are also aware of a potential $150,000 planning grant from MARC that may assist in our targeted M-291 corridor planning. As is prudent, the City typically budgets on conservative revenue assumptions, and moderate revenue growth in the coming fiscal year may make the funding of these important studies possible. Recap of Fiscal Year 2011-2012 (FY12)

A look back at the many accomplishments of this organization over the past fiscal year reveals not only the

impressive dedication of city staff, but also the importance of careful planning and execution in the use of public

funds as a number of long range policy and planning decisions showed important results to our community.

Public safety. In FY12, the City completed its four year funding commitment to move to a community-oriented policing program with expanded patrol districts. Twenty-one additional police officers were hired over the four year period, and patrol districts were increased from eight to ten to provide improved coverage and officer-community relationships. Results are already evident, as crime statistics for calendar year 2011 have dropped making Lee’s Summit one of the safest communities in the region. In addition, community-oriented policing was also instrumental in the Police Department recently receiving the Commission on Accreditation for Law Enforcement Agencies (CALEA) Advanced Law Enforcement Accreditation in FY12. This coveted designation is considered the highest standard of excellence in law enforcement.

Public Infrastructure. The City continued to maintain and improve its infrastructure in FY12, devoting significant resources to our curb and sidewalk replacement programs as well as our annual street overlay and slurry seal programs. These programs are funded through voter-approved bond monies. In addition, a new Todd George Parkway extension was opened and improvements made to Douglas Street.

Water Utilities Strategic Plan. This long-range strategic planning project included an assessment of the department and its ability to meet customer expectations and the development of a strategic plan to ensure that those expectations are met with the programs and services provided by Water Utilities in alignment with the rates. FY13 will see the start of implementation of this well-documented roadmap to fiscal sustainability for the utility.

Economic Development. Both economic development and redevelopment received attention in FY12 with two important efforts being initiated: the annexation of Unity Village and the development of an M150 Master Plan.

The City, in cooperation with the Unity Village School of Christianity, approved the annexation and development of approximately 300 acres of land south of Colbern Road. The property contains an estimated 2.2 million square feet capacity for ‘Class A’ and other commercial-oriented development upon full build-out.

The southern side of the City also received much attention this year, as the Planning Department in

conjunction with a citizen task force and with significant input from the community spent much of FY12

creating the Lee’s Summit M-150 Sustainable Corridor Vision and Framework Plan. This plan, though still

pending approval, is intended to establish a guiding vision and policy framework for the M-150 Corridor

that will encourage high quality, well-coordinated, and more sustainable development within the planning

area over time.

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Sustainability. This year, a community-wide Sustainability Action Plan was adopted. The goal of the plan is to improve the community’s existing high quality of life through focused investments in energy efficiency; transportation; land use; water conservation and stormwater management; waste reduction and management; and education, outreach and advocacy. These investments will result in a Lee’s Summit with enhanced property values; reduced operations and maintenance costs in both homes and businesses; improved neighborhood health and safety for residents of all ages; and balanced consideration of the effects future development will have on the economy, community, and environment. The study was funded in part by a federal Energy Efficiency and Conservation Block Grant.

The City Council also approved funding for a Regional Transit Plan education program. The education program will provide information about the benefits of developing a regional commuter rail service and the proposals envisioned for our community and areas in eastern Jackson County.

Cultural Arts Master Plan. The City funded a Cultural Facilities Master Plan study in FY12. The plan evaluated space needs of the arts and cultural community in Lee’s Summit; it provides a preliminary space plan and capital budget for recommended facilities and offers recommendations for the operations and sustainability of those facilities. This plan, whose initiation stems from the City’s Cultural Arts Master Plan, has provided new direction to the Arnold Hall project and support for improvements to the new amphitheater at Legacy Park. As mentioned previously, a Cultural Arts Facility Task Force is working on implementing this plan.

Technology. The FY12 fiscal year will see the launch of the new, long-awaited Enterprise Resource Planning (ERP) platform, titled Evolution C3. This project includes more customer-friendly applications both internally and externally in areas of finance, procurement and water utility billing. Additional improvements will be added in FY13 for the payroll and budgeting functions.

Enhanced technology was also brought to the public safety departments, as an emergency services radio upgrade was made with voter-approved bond funds.

FY12 was clearly a busy year for the organization, and I am pleased with progress made in many areas despite continuing financial pressures, as we continue to plan for our future while addressing our needs for today with quality services.

Fiscal Year 2013 Highlights As mentioned, the FY13 budget continues to advance the Mayor and City Council’s and the community’s priorities. Even within tight revenue constraints, funding is provided for the following specific projects or programs:

Public Safety: Fire Department Management Audit/Accreditation process ($50k); new Police Training Facility to open in FY13 (multi-year total project cost: $6.1M)

Public infrastructure (FY13 budgeted amounts): Curb replacement ($4.2M); pavement management ($3.6M); sidewalk ($0.8M); sanitary sewer line improvements ($2.4M); and water main rehabilitation ($1.5M)

Sustainable Development: Transit-oriented development study ($10k); Rock Island Railroad Coalition efforts ($35k)

Technology: ERP (multi-year total project cost: $2.0M); Windows 7 migration ($30k)

Communication and Citizen Engagement: Web-based citizen engagement tool ($13.2k); comprehensive citizen survey ($25k); cable channel upgrades including closed captioning ($19k)

Performance Excellence: Organization business plan ($28k)

Arts and Culture. Bond election including cultural facilities ($40k)

Development of Organized Labor Agreements: Consulting services ($75,000)

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General34%

Capital Projects23%

Water Utility20%

Debt Service5%

Parks Funds4%

Other Funds2%

Fleet3%

ITS2%

Solid Waste2%

Airport5%

Combined Expenditures By Fund

General Fund 542.96 77%

Parks & Recreation

45.00 6%

Water Utilities59.50 9%

Solid Waste15.00 2%

Fleet9.00 1%

ITS19.00 3%

CBS10.00 2%

Airport7.04 1%

FY13 Combined Full-time Equivalents

Our community has been successful in addressing short-term issues while continuing to look ahead at future opportunities. The FY13 funding priorities support this approach to resource management. Overall Budget Summary

The City’s total budget is composed of over 75 active funds. The overall FY13 budget is $177.6 million. Excluding inter-fund transfers, it is $160.6 million. The $177.6 million is a 9.4% ($18.5M) decrease from the adopted FY12 budget. This decrease is primarily due to a $20.5M drop in capital project fund budgets.

The chart to the left reflects combined expenditures of

all funds. Combined expenditures are budgeted at

$177,609,567. This amount may be broken down by

fund type as follows:

Due to aging infrastructure and recent community growth patterns in Lee’s Summit, 23% of the City’s total budget is dedicated to capital improvement funds. The City prepares a five-year CIP annually, which includes a detailed description of the various projects and serves as a long-term planning tool for the City. Many of these projects span over several fiscal years; only those projects with activity scheduled in FY13 are financed and adopted as part of the City’s Annual Operating Budget. Overall, the City’s funds receive their financial support from many different sources such as property and sales taxes, user charges, grants and debt financing. The chart to the right reflects combined revenues of all funds by source. The City’s diverse revenue stream is an indication of good financial health and stability. The City’s workforce is an essential component of its success in delivering quality services each year to the community. As resources begin to tighten, as they have in the past several years, the loyalty

Fund Type FY13 Budget

General $59,436,976

Capital Project 40,908,068

Special Revenue 7,105,512

Debt Service 9,415,910

Enterprise 48,725,734

Internal Service 12,017,367

Total 177,609,567

Property Tax22%

Sales Tax21%

Fees & User Charges

30%

Franchise Tax9%

Other5%

Interfund Transfers7%

Intergovernmental5%

Interest1%

Combined Funds Revenue by Type

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0

100

200

300

400

500

600

700

800

2010-2011 2011-2012 2012-2013

Adopted Adopted Proposed

Combined Full-time Equivalents

705.30 706.25704.64

and dedication of the City staff becomes more evident than ever, as they continue to maintain high standards and even address expanded expectations at times without increased funding or personnel. The chart reflects the City’s total full-time equivalents (FTE) by fund. As is illustrated, 77% (543) of the City’s employees are paid through the general fund. Overall, City FTE count has remained stable over the most recent three year period (FY11: 705; FY12: 705; FY13: 706). General Fund The General Fund accounts for the traditional operational activities of the City, such as police and fire protection, street maintenance, planning, codes, court and general administration of the City. For FY13, projected revenues in this fund of $59.6M (inlcuding one-time revenues) exceed recommended expenditures of $59.4M by $129,031.

General Fund Summary: The net savings will be applied to the general fund reserve balance, raising the projected year end balance. Revenue Projections The primary support for general services comes from diverse revenue sources such as property taxes, sales taxes, and utility franchise taxes. Combined, these major revenue sources comprise approximately 78% of all general fund revenues. The balance of revenues is derived from user charges, fines and forfeitures, investment income, intergovernmental revenues and miscellaneous fees and charges. In previous years, these revenue sources experienced steady growth allowing the City to maintain and in some service areas expand the level of service. Full recovery from the recent economic downturn did not occur in FY12 as property taxes remained stagnant and even experienced slight decline in some areas. Modest growth was experienced in sales taxes revenues but mild weather conditions for

FY13

Budget YE Projected Recommended

Revenues (less 1-time): $57,731,577 $56,685,223 $58,516,007 1.4%

Expenditures: -$58,311,420 -$57,892,069 -$59,436,976 1.9%

Net: -$579,843 -$1,206,846 -$920,969

One-Time:

Revenues $1,000,000 $1,000,000 $1,050,000

Expenditures -$405,371 -$405,371

Final Net $14,786 -$612,217 $129,031

FY12

Variance

from FY12

Budget

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much of the year left franchise tax revenues below budget. Overall, for FY13, general fund revenues are projected to be $59,566,007; this level is 1.4% above FY12 budget and 3.3% above FY12 year-end estimates.

Property Tax The City’s largest general fund revenue source is property taxes. Property taxes are projected to end FY12 at $16,709,837 which is $628,377 or 3.6% under budget. A decline in assessed valuation for Jackson and Cass counties in 2011 resulted in reduced property taxes in FY12. Though the City is allowed to rollup the tax levy in such circumstances to remain revenue neutral, a voluntary property tax rollback was chosen by the City Council that was not budgeted in FY12.

For FY13, a levy rollup to recover the lost revenue is projected. Overall, property taxes (with the rollup) are projected to be $17,433,405 which is $723,566 or 4.3% above FY12 year end estimates. We are required to present this levy rollup in our adopted budget in order to give this matter further consideration later in the fiscal year.

Franchise Tax Franchise taxes are the second largest general fund revenue source. The City grants certain franchises for public utilities and receives a gross receipts fee of 7% for natural gas, telecommunications, and electric and 5% for cable television. Franchise tax revenue is projected to end the current year under budget by $1,287,347 or 8.3% due primarily to mild weather conditions.

During FY13, the following franchise tax revenues are projected:

Natural Gas $2,171,581 $2,656,964 22.4% Telephone 3,687,955 3,775,129 2.4% Electric 6,912,619 6,785,124 -1.8% Cable 1,370,806 1,179,529 -14.0% Total $14,142,961 $14,396,74

6 1.8%

As indicated in the above table, franchise tax revenues are projected to increase slightly from the current fiscal year.

Sales Tax The third largest general fund revenue source is sales taxes. General fund gross sales tax receipts are projected to come in at the end of FY12 approximately 6.1% over budget at $12,659,136.

For FY13, sales taxes are projected to be $14,213,657, an increase of $1,554,521 or 12.3% over FY12 year end. Several factors contribute to this estimate. First, late in FY12 the Summit Woods TIF will be closed and sales taxes of approximately $1million previously considered Economic Activity Taxes (EATs) and diverted from the general fund will now be paid into the general fund in FY13.

In addition, new growth is anticipated both at the Summit Fair shopping center and in the Longview area resulting in additional new sales taxes. Base sales taxes are assumed to increase by 2.5% on average.

License, Permits & Fees The Licenses, Permits & Fees category are expected to end FY12 at $1,137,100 which is under budget by $13,648 or 1.2%. Housing starts and new development continue to be slow to recover, although code inspection fees are projected to end the year 41.6% over budget at $467,130 due to an increase in housing inspections related to hail storms.

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33%

26%

12%

9%

7%

5%

Police

Fire

PW Operations

Finance

PW Engineering

Administration

Codes

Planning

Law

Courts

For FY13, licenses, permits and fees are projected to be $1,142,674. This is $3,043, or 0.3% over FY12 year end projection.

Motor Vehicle Tax The Motor Vehicle Tax category is comprised of three components: (1) motor vehicle fuel taxes, (2) sales taxes, and (3) license and transfer fees. The category is projected to end FY12 at $2,904,892, which exceeds budget by $195,983 or 7.2%. Motor vehicle fuel tax is collected based on census figures. As a result of the latest census, in January this revenue source experienced an approximately 17% increase from Fiscal Year 2010-2011 (FY11).

Motor vehicle sales taxes were strong in FY12 versus prior year and are projected to end the year at $455,939, 8.3% over FY11. In this revenue stream however, due to recent legislation, an approximately 24% drop is expected in FY13 to $346,514.

Overall in this category, FY13 revenues are estimated at $2,975,612, or 2.4% over FY12 year end.

Payments for General & Administrative (G & A)

The Water Utilities, Solid Waste and Airport G & A payments to the general fund in FY13 will decrease again from FY12 from $1,346,999 to $846,350 due to a new cost allocation method.

One-Time Revenues

In FY13, the general fund will receive approximately $300,000 in back taxes that were paid to another jurisdiction in error. Additionally, the fund will receive a $750,000 payment from the Gamber Center fund as scheduled repayment of funding loaned during construction. This payment is the third of four scheduled payments.

In summary, FY12 general fund revenues are projected to end the year under budget by $1,041,244 (1.8%) primarily due to the voluntary property tax rollback that was not budgeted and slower than anticipated franchise taxes due to unusual weather conditions. The FY13 general fund revenue budget is $1.9 million (3.3%) over FY12 year end projections and $0.8 million (1.4%) over FY12 budgeted revenues. We have been cautious in our projections, and this anticipated growth level is realistic given the current economic outlook for the coming year.

Expenditures The general fund accounts for expenses in nine departments of the City. Public safety (Police and Fire) and Public Works (PW Operations and PW Engineering) budgets comprise 78% of the total general fund budget as illustrated below. Total general fund expenses are projected to end the current fiscal year at $58.3 million, or $498,463 (0.8%) under budget. A mild winter produced savings of over $200,000 in the Public Works Operations budget. Some of these savings were offset, however, by several significant Law Department expenses associated with the Unity Village annexation and litigation against the City. The majority of the FY12 savings are from personal services

vacancies savings experienced during turnover, reduction in the workforce, or from budgeted but unfilled positions. For FY13, general fund requested expenses are $59.4 million, compared to a $58.3 million budget

1 in FY12. This represents an increase of 1.89%

over the FY12 original adopted budget. The table below shows the breakout by department or division:

1 This represents the FY12 original adopted budget. Budget amendment #1 for $167,007 was approved on May 3,

2012. Budget amendment #2 for $317,654 is pending approval.

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FY12 FY13

Department Budget Requested $ %

Police $19,043,736 $19,522,264 $478,528 2.6%

Fire 15,595,990 15,696,172 $100,182 0.6%

PW Operations 7,096,639 7,213,303 $116,664 1.7%

Finance 4,941,443 5,448,339 $506,896 10.3%

PW Engineering 3,690,710 4,090,005 $399,295 10.6%

Administration 3,503,864 2,970,473 ($533,391) -15.0%

Codes 1,424,374 1,472,518 $48,144 3.5%

Planning 1,024,262 974,034 ($50,228) -4.9%

Law 1,173,735 1,198,193 $24,458 2.0%

Courts 816,667 851,675 $35,008 4.3%

Total $58,311,420 $59,436,976 $1,125,556 1.9%

Chg from FY12 Budget

71%

4%

12%

8% Personal Services

Supplies

Other Services

Maintenance & Repairs

Utilities

Fuel

Capital Outlay

Transfers

A reorganization of department responsibilities accounts for some of the variances seen in the table. Procurement, previously under the auspices of the Administration Department, is now part of the Finance Department. Much of the increase in the PW Engineering budget is reflective of anticipated increases personal services costs associated with capital projects. These expenses are reimbursed to the general fund from the related capital project fund. A look at the general fund budget by category reveals that over 71% of the total budget is spent on personal services including salary and benefits.

Personnel Services

Personal services salary expenditures are estimated by using an average 2% merit increase for the employee “pay-for-performance” system. Including this increase, personal services salary costs are budgeted at $29,925,545 for FY13.

Health insurance premium increases were budgeted with a 10% increase based on preliminary figures, as the City recently switched carriers and is gathering new claims experience data.

FY13 budget includes the implementation of Phase 2 of a recent compensation and benefit study. This implementation is a modified approach from recommendations in the study and is anticipated to be effective January 1, 2013. Only costs for non-represented employees have been included in the budget due to the uncertainty of the outcome of ongoing discussions with represented groups.

5 Year Outlook

The City monitors the long-term financial health of the general fund through the updating and review of the City’s 5-Year General Fund Model. It is through this model that the City’s Management Team can evaluate current trends and see the long-term implications of various policy or expenditure decisions.

Below is an abbreviated version of the model using moderate revenue and expenditure assumptions that include 3% property tax growth and 2%-3% sales tax growth in the out years.

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FY10 FY11 FY12 FY12 FY13 FY14 FY15 FY16 FY17

Actual Actual Budget Projected Estimated Projected Projected Projected Projected

Revenues:

Total operating revenues 57,560,029 58,266,035 57,731,577 56,685,224 58,516,006 60,212,887 61,754,818 63,601,749 65,508,865

Percent Change 4.29% 1.23% -0.92% -2.71% 1.36% 2.90% 2.56% 2.99% 3.00%

Salaries/Total Revenues 66.38% 66.84% 70.21% 71.09% 70.39% 70.62% 70.66% 70.43% 70.02%

Expenditures:

Total operating expenditures 53,450,634 54,715,461 58,390,532 57,892,069 58,629,526 60,160,253 61,629,362 63,146,468 64,592,058

Percent Change 0.51% 2.37% 6.72% 5.81% 0.41% 2.61% 2.44% 2.46% 2.29%

Revenues - Expenditures 4,109,395$ 3,550,573$ (658,955)$ (1,206,845)$ (113,520)$ 52,635$ 125,455$ 455,281$ 916,808$

Revenues - Expenditures 4,109,395$ 3,550,573$ (658,955)$ (1,206,845)$ (113,520)$ 52,635$ 125,455$ 455,281$ 916,808$

One-Time:

Revenues 0 0 1,000,000 1,000,000 1,050,000 1,300,000 300,000 0 0

Expenditures 0 0 0 0 0 0 0 0 0

Exergonix 0 (1,405,280) 0 0 0 0 0 0 0

Legal Settlement 0 (15,500,000) 0 0 0 0 0 0 0

ERP 0 (1,800,000) (405,371) (405,371) 0 0 0 0 0

Rev - Exp (after one-time) 4,109,395$ (15,154,707)$ (64,326)$ (612,216)$ 936,480$ 1,352,635$ 425,455$ 455,281$ 916,808$

Net change in fund balance including one-time

Fund balance—beg. 23,217,069$ 27,326,463$ 12,171,756$ 12,171,756$ 11,559,540$ 12,496,020$ 13,848,655$ 14,274,110$ 14,729,391$

Fund balance—end. 27,326,463$ 12,171,756$ 12,107,430$ 11,559,540$ 12,496,020$ 13,848,655$ 14,274,110$ 14,729,391$ 15,646,199$

Ending fund balance as a % of

expenditures (exc one-time) 51.12% 22.25% 20.74% 19.97% 21.31% 23.02% 23.16% 23.33% 24.22%

General Fund: 5-Year Revenue/Expense Model Moderate Revenue Growth

FY13 Budget Scenario: 2% Merit; Comp Adj in Jan.; Property Tax rollup; FY14: Phase 3 Comp Plan

This model is used extensively in the budgeting process and updated throughout the year as new information becomes available. Given moderate growth assumptions, operating revenues (excluding one-time payments) will exceed operating expenditures from FY14 through FY17.

Fund Balance and Fiscal Sustainability

Another important factor monitored throughout the budget process and the fiscal year is the general fund balance. The Government Finance Officers Association (GFOA) contends that, “it is essential that governments maintain adequate levels of fund balance to mitigate current and future risks (e.g., revenue shortfalls and unanticipated expenditures) and to ensure stable tax rates. Fund balance levels are a crucial consideration, too, in long-term

$40

$45

$50

$55

$60

$65

$70

$75

$80

FY08 FY09 FY10 FY11 FY12

Bud

FY12

Proj


Mill

ion

s

Fiscal Year

General Fund Revenues and Expenditures

Total revenues

Total expenditures

Projected

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financial planning.” To that end, in 1992 the City established as policy to ‘maintain a minimum fund balance of 20% of expenditures.’

The tables to the right illustrate the projected fund balance levels through Fiscal Year 2016-2017 (FY17) given moderate revenue growth.

An additional 5% ‘Economic Opportunity Fund’ reserve was also established beyond the 20%. The model projects that given the assumptions employed, the general fund will have substantially restored that additional 5% balance which has been recently depleted.

The assumptions in the model will be watched closely to determine their accuracy. If circumstances are altered, adjustments will be made accordingly.

FY13 Expansions – All Funds

An “expansion” is an item that typically is a “one-time” expense that improves the operational efficiency or customer relations of a particular service. The following expansions have been included in the FY13 budget:

Airport:

VERP upgrade for Snow Plow, $2,875

Information Technology Services:

Windows 7 Conversion, $30,000

Alarm Management Software (Police), $23,000

Gasboy Upgrade/Conversion (Fleet), $60,000

Fleet:

Automatic Paver (PW Operations), $95,000

Ford Scan Tool, $3,000

Freon Machine, $4,000

Parks (all funds):

Hallway & walkway lighting, fence capping, playground shade, ADA lift and ramp, $67,216

Solid Waste:

Diversion Expansion, $87,500

Current Balance

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

$30,000,000

FY08 FY09 FY10 FY11 FY12 Bud

FY12 Proj


Fiscal Year

General Fund Year End Balance

Projected

20% of Exp

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Water Utilities:

Vacuum Excavator, $44,500

Toughbooks (ITS), $7,000

Total Expansions - All Funds: $424,091

Other Funds A number of significant services, projects, and programs are accounted for in funds other than the general fund.

Following is a summary of the FY13 budgets for the major non-general funds.

Water Utilities Fund The Water Utilities Fund is the second largest fund of the City next to the general fund and comprises 20% of the City’s overall budget. FY13 expenditures are budgeted at $35,807,541 or 2.6% over FY12 budget of $34,888,395. The Water Utilities Department serves over 34,000 customers. The total water supply of 21.5 million gallons per day (MGD) includes 14 MGD from Kansas City, Missouri and 7.5 MGD from Independence, Missouri. Water demands reached a historical max day high in 2003 of 25.5 MGD. In 2009, max day demand was 15.5 MGD. The City of Lee’s Summit and Little Blue Valley Sewer District have developed a contractual agreement for ongoing treatment and pumping within the Little Blue Valley drainage basin to accommodate existing and future customers within Lee's Summit. In order to maximize capacity of the sanitary sewer system, Water Utilities continues to focus on Inflow and Infiltration (I&I) reduction programs. In FY12, the department underwent an extensive strategic planning process. With input and feedback from a community advisory group, the utility’s strengths and opportunities for improvement emerged to help guide future decisions and practices. High marks were received by the utility in comparison to other Kansas City metropolitan area utilities and to accepted industry standards for product quality, customer satisfaction, operation resiliency and water resources adequacy. The assessment also revealed areas of need within the department. While all of the areas are important to address, two opportunities for improvement emerged as the most critical to address now: infrastructure stability and a rate management policy. The department has already begun work on these two important areas. Also included in the report was a recommendation for the City to adjust the water and sewer rate to help fund future system improvements and increased operating costs. So on December 15, the City Council approved the City’s first water and sewer rate increase since 2006 (sanitary sewer rates remained unchanged.) The act was an important first step in the implementation of the strategic plan and in ensuring the long-term sustainability of the utility. Parks and Recreation Funds The Parks and Recreation budget consists of 11 separate funds to address the goals and objectives of the department. A significant factor in the development of these goals comes from the “Legacy for Tomorrow and Beyond” plan. The citizen-based plan identifies the park and recreation needs for 10-year periods. In 2005, the Parks sales tax was extended for an additional ten years at a rate of 0.25%, a reduction of one-eighth cent became effective April 1, 2008. The sales tax is used to fund the “Legacy for Tomorrow and Beyond” master plan, as well as Gamber Center improvements.

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Parks operational fund budgets for FY13 include:

Gamber Center: $391,561

Legacy Park Community Center; $1,890,168

Harris Park Community Center; $1,379,690

Parks & Recreation: $3,144,429

Aquatics: $655,752

Cemetery: $238,436

In total, Parks and Recreation’s budgeted expenditures in the operating funds are $7,700,036 representing a 0.8% increase over FY12 budget. Solid Waste Management Fund The Solid Waste Management Fund accounts for revenues and expenses related to the City's Resource Recovery Park. For FY13, budgeted expenditures are $3,203,130 or 10.8% above FY12 budget. The increase is primarily due to a scheduled Postclosure Expense transfer of $175,000 and the introduction of a new Public Disposal Area in FY13.

The Resource Recovery Park, which operates on a six-day per week schedule, encompasses an area of approximately 275 acres including a 80 acre sanitary landfill, a four acre yard waste composting facility, a one acre drop-off recycling center, and a Household Hazardous Waste disposal area. An additional 40 acres of the site is set aside as a soil borrow area while the remainder of the property serves as a buffer from the abutting property owners.

Tipping fees for both municipal solid waste and yard waste received at the Resource Recovery Park, as well as the sale of compost and mulch, which is produced at the yard waste facility, generate fund revenue. Governed by state law, as well as City ordinance, yard waste cannot be placed in the sanitary landfill. Although no fees are charged for dropping off recyclables at the Recycling Center, the fund does generate limited revenue from the sale of specific recyclable items. This facility is subsidized from the Solid Waste Fund.

In FY13, a new program will be introduced to divert valuable material from the waste stream at the Public Disposal Area (PDA). The mixed materials collected will be sold to a hauler. Carpet and padding will be picked up by a local vendor. Clean wood will be diverted to create mulch. Scrap metal will be sold to a local vendor. The FY13 budget contains the purchase of a mini-excavator ($87,460) to implement this program.

Lee’s Summit Municipal Airport The Airport Operating Fund is an enterprise fund that accounts for all revenues and expenses related to the municipally owned airport. For FY13, expenditures are budgeted at $8,335,373, a 14.1% increase from FY12 budget due primarily to anticipated federal grants associated with planned runway expansion.

The Lee's Summit Municipal Airport is designated by the Federal Aviation Authority (FAA) as a reliever airport for the Kansas City metropolitan area and as such is designed to reduce congestion at larger air carrier airports by providing general aviation pilots with alternate landing facilities. It is further classified as a general aviation utility airport serving planes with gross weights of less than 12,500 pounds and landing speeds less than 121 knots. The airport is equipped with two runways: a 4,014 foot North/South (18-36), and a 3,800 foot Crosswind (11-29).

Airport fund revenue is generated through the sale of aviation fuel, navigational charts and pilot supplies, the leasing of 75 tie-down spaces, 40 open T-hangar spaces and 112 enclosed hangar spaces and six ground leases for private hangars.

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Capital Project Funds Capital project funds are budgeted annually and reflect the implementation of the City's various master plans and goals. Capital projects for FY13 are budgeted in the following funds:

Tax Increment Financing (TIF) Funds I-470 Business &Technology $270,298 Summit Woods 2,930,852 Chapel Ridge 2,415,139 Longview 498,717 Summit Fair 1,670,250 Todd George/50 Highway 2,210,923 Water Utilities Construction Funds Sewer Tap 3,876,189 Water Tap 1,185,151 Water Construction 6,175,431 Sewer Construction 4,099,102 Capital Improvement Sales Tax Funds Road & Bridge Improvement 8,378,000 CIP Sales Tax Extension 5,301,000 Parks & Recreation Construction Funds Neighborhood Park Development 338,000 City Park 66,000 Other Capital Project Funds Public Safety Bond 2010 340,000 ERP (Enterprise Resource Planning) 1,053,016 Total All Capital Project Funds: $40,908,068

This FY13 capital project funds amount of $40,908,068 represents a 33.4% decrease of the FY12 budget level of $61,444,682 due to the completion or reprioritization of a number of projects. More information on the City’s Capital Improvement Program (CIP) is available on our website (http://cityofls.net/Development.aspx.) Summary In summary, we are ready to face the challenges of the next fiscal year. Resources are limited, and there are many challenges that face this community. There are also many opportunities to continue building a stable future. The best environment for success is one that is based on shared responsibility and a team approach between the elected official and professional staff. We know that the Mayor and City Council are looking ahead with us and wanting the same positive results. The budget presented to you this evening includes some exciting new initiatives while postponing other studies that address important redevelopment needs of the City. This prioritization process, though difficult at times, is necessary to ensure we live within the constraints of our available resources. The development of the City’s first business plan that began with focus groups and input from the community and elected officials and included a Management Team retreat in May 2012 will be a great new asset for the organization in future budgeting and financial prioritization processes. I look forward to your continued input and involvement in that process as we create a roadmap for the next five years.

http://cityofls.net/Development.aspx

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For FY13 as always, adopting the budget is an important responsibility; it serves as both an operational and financial plan for the delivery of city services, as well as a communication tool from the City to the citizens of Lee’s Summit and members of the financial community. Its implementation ensures careful and efficient use of the community’s resources and helps to maintain financial stability and sustainable growth into the future. It is my hope that we will continue to show stable and predictable fiscal decision-making by approving this budget on a timely basis.

Together as a team, we have developed a budget that meets our community’s expectations for quality standards and services while creating the best possible outcome for long-term financial sustainability. As I submit it for your approval, I thank you for your service to our community and look forward to working with you over the next year to bring the potential of this document to fruition.

Sincerely,

Stephen Arbo City Manager

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Citizen Based Strategic Planning in Lee’s Summit, Missouri

Over the last forty years, the City of Lee’s Summit has grown into one of the largest cities in the Kansas City Metropolitan area. This growth has been effectively managed not only through the leadership provided by the Mayor and City Council, but also through the vision and goals established by the citizen-

based Lee’s Summit: 21st Century strategic planning process in 1993 and later updated in 1998. Many of the things that have come to mark the high quality of life in our community and the excellence of service from the City were a result of these processes. These include new City facilities such as the police headquarters and City Hall, and new boards and commissions that help guide such community initiatives as the arts and human relations.

As the goals from the 1993 and 1998 21st Century Strategic Plans have now been accomplished, the Mayor and the City Council requested that a new long-term Strategic Plan be established, which would serve as a guide for the future long-term growth and sustainability of Lee’s Summit. With facilitation from the National Civic League (NCL), a highly diverse group of individuals from around the Lee’s Summit community gathered together to formulate this plan over an 11 month period. These individuals worked together to create a plan that would serve the common good of every Lee’s Summit citizen. As the first step in this process, an Initiating Committee was assigned four primary tasks: selecting the project name, identifying potential stakeholders who would have the task of creating the strategic plan, finding a location for the meetings, and establishing organizational committees. On September 16, 2008, the Stakeholders Committee kicked off one of the largest strategic planning processes that the National Civic League has ever undertaken. This group of citizens worked together every three weeks for eight months to produce a strategic plan that would outline the needs and expectations for the Lee’s Summit community over the next 10 - 15 years.

Through hours of open debate, discussion, and collaboration among stakeholders, six Key Performance Areas were identified as the main areas of emphasis for the strategic plan. The plan is divided into six key performance areas (KPA): Economic Development, Education, Health and Human Services, Local Government, Quality of Life, and Transportation. Due to the dedication and cooperation of the 202 stakeholders of Lee’s Summit 360° and their ability to maintain free and open dialog, a comprehensive long-term strategic plan was created for the common good of the community. On March 31, 2009, the entire Lee’s Summit 360° committee was able to reach a consensus on the final plan. Throughout the following summer, the City Council and the Co-Chairs of each KPA worked together over several City Council meetings to create the final report that serves as the long term strategic plan of the City. On August 6, 2009, the City Council unanimously approved a resolution adopting the Lee’s Summit 360°: Charting Tomorrow as the long term strategic plan for the City of Lee’s Summit.

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The final phase of the strategic planning process is underway and involves the actual implementation of the plan. The Mayor-appointed Implementation Committee is charged with reviewing the plan, further clarifying the goals and strategies and initiating the action steps. Following is a high level summary of the vision and goals established for the community through the

Lee’s Summit 360 process. The full document, including strategies, action steps and success measures, may be found on the City’s website at www.cityofls.net under ‘Publications and Reports’. An online dashboard has been created to track the progress is achieving these goals.

Lee’s Summit 360 Community Vision Statement

Lee’s Summit is a sustainable and vibrant city with a dynamic spirit of cooperation among its diverse citizens, businesses, organizations, educational systems and governments.

Through comprehensive community planning and regional collaboration, Lee’s Summit enjoys economic

independence and a high quality of life as a recognized destination city.

Key Performance Areas

Education

Mini Vision Statement: The community of Lee's Summit and its educational partners through regional collaboration and dynamic planning meet the life-long learning needs of all diverse citizens.

Goal: Create a forum for collaboration between the City of Lee's Summit and the diverse

educational partners in the community to ensure a continued, coordinated and focused emphasis regarding:

Life-long learning and employment needs of the community

Ongoing pursuit of funding to address such needs

Attention to diversity, promotion of benefits, and understanding of education-related issues

Comprehensive and coordinated dissemination of education-related information

throughout the community.

Economic Development

Mini-Vision Statement: Lee's Summit is a progressive destination city with a fiscally balanced tax base and a strong sense of community, which attracts and retains investment by aggressively pursuing development and redevelopment strategies through public and private partnerships

Goal 1: The City of Lee’s Summit is development and redevelopment friendly. Goal 2: In order to improve the current strategy of increasing the office and industrial assessed

valuations in Lee’s Summit, the City should evaluate the Lee’s Summit Economic Development Council’s (LSEDC) relationship, structure, and reporting communications with the City.

http://www.cityofls.net/

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Goal 3: Establish a ratio of 35% commercial and 65% residential development and

redevelopment mix. Goal 4: Aggressively pursue redevelopment projects using the appropriate tools to achieve the

highest and best use of underutilized properties. Goal 5: Lee’s Summit is perceived as a “progressive destination city”.

Health and Human Services

Mini Vision Statement: Lee’s Summit is rated one of America’s healthiest cities by utilizing an integrated health and human services network providing services easily accessible to all citizens whether or not they are insured. In collaboration with its charitable organizations, the City’s health system developed the resources to assist in providing access to preventative measures, therapy, education, treatment and support to the entire community including the disadvantaged and most vulnerable.

Goal 1: Identify, educate & coordinate efforts related to human service needs for the citizens of

Lee's Summit. Goal 2: Involving a collaborative group of community leaders, develop a comprehensive

plan to address the healthcare needs of the under-insured and uninsured of the Lee's Summit community.

Goal 3: Coordinate plans and education opportunities related to the emergency services

response and the health and human services aspects of disaster preparedness for the Lee's Summit community.

Local Government

Mini-Vision Statement: The government of Lee's Summit reflects our strong identity while promoting a regional and collaborative approach for providing quality services with accountability to its citizens. Through transparency, communication and outreach, Lee's Summit fosters the empowerment of its citizens and a broad base of leaders. The government is guided by our sense of history, spirit of innovation and sustainability.

Goal 1: Leadership development and community involvement

Strategy 1: Continue to develop and expand a communication outreach program for the City of Lee’s Summit.

Strategy 2: Enhance leadership training Strategy 3: Create mechanisms to maximize representative government involvement.

Goal 2: Continue to support a fully-resourced, professionally trained government workforce.

Strategy 1: Build the leading public safety organizations in the metropolitan area. Strategy 2: Provide modern facilities and technological tools for Staff as needed, in

order to continue to maintain a high level of quality services to the Lee’s Summit community.

Strategy 3: Ensure City employees are compensated competitively.

Goal 3: Achieve environmentally friendly and financially sustainable infrastructure systems.

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Strategy 1: Create a sustainable infrastructure task force and develop a long-term

infrastructure sustainability plan. Strategy 2: Promote and implement select ‘green’ initiatives.

Goal 4: Promote fiscally sustainable and environmentally sensitive development.

Strategy 1: Continue to maintain prudent cost management and conservative fiscal strategies.

Strategy 2: Promote balanced revenue mix. Strategy 3: Incentivize sustainable development. Strategy 4: Protect natural resources of the community.

Quality of Life

Mini Vision Statement: Acclaimed as the ideal place to live, learn, work and play, Lee’s Summit embodies healthy living, excellence in the arts, recreation, learning and multi-generational leisure opportunities combined with a respect for the environment and its diverse population.

Goal 1: Establish strategies & action steps that support arts and culture in Lee’s Summit. Goal 2: Establish strategies & action steps that support a positive brand & consistent

community image.

Goal 3: Establish strategies & action steps that support a diverse community.

Goal 4: Establish strategies & action steps that support healthy lifestyles.

Transportation

Mini-Vision Statement: Transportation in Lee’s Summit is a planned, regionally integrated, multi-modal, accessible, and well-maintained system that facilitates movement about the city and encourages growth and economic development. This system includes vehicular, bicycle, pedestrian, aeronautical, rail and mass transit components that provide safe, efficient, and sustainable transportation of people, goods, and services to and from places where people live, work, worship, shop, play, learn, and seek medical care.

Goal 1: Airport. Determine if expansion of the Lee’s Summit Municipal Airport (Airport)

will provide desirable economic development and growth for Lee’s Summit with net positive benefits to the community overall.

Goal 2: Complete Streets. A “Complete Streets” system would allow safe access along and

across Lee’s Summit streets for all citizens, including motorists, bicyclists, pedestrians, and transit riders.

Goal 3: Mass Transit. Provide the citizens of Lee’s Summit a safe, cost-effective, accessible,

environmentally responsible regional mass transit system that connects people to work, educational institutions, medical institutions, and entertainment destinations within Lee’s Summit and with connections to other transit routes within the Kansas

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City metropolitan areas. This goal is to be accomplished as it is deemed feasible and fiscally sustainable for the City.

Section 3:

Budget Overview

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3: Budget Overview City of Lee’s Summit Annual Budget FY13

FUND STRUCTURE

The City budget is divided into over 70 different funds which fall into one of two major categories: Governmental Fund Types Governmental Funds are those which rely on taxes for support. The taxes are deposited into the revenue accounts of the General Fund, Special Revenue Funds, Debt Service Funds and Capital Projects Funds. Proprietary Fund Types Proprietary Funds rely on user charges for support and include the Enterprise Funds, which provide services to and collect fees from the general public. The Internal Service Funds provide service to and collect fees from the General Operating Fund, Special Revenue Funds, and Enterprise Funds that are directly benefited.

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For Fiscal Year 2013

Special Debt Capital Internal

General Revenue Service Projects Enterprise Service Total

Est. Beginning

Balance 11,434,356$ 6,457,590$ 6,454,609$ 96,322,981$ 16,734,799$ 24,161,526$ 161,565,861$

Revenues 58,656,006 6,994,119 10,721,274 29,270,667 40,362,090 8,283,242 154,287,398

Transfers In 910,000 528,537 7,702,752 1,392,630 879,759 11,413,678

Total Resources 71,000,362 13,980,246 17,175,883 133,296,400 58,489,519 33,324,527 327,266,937

Less:

Expenditures 58,958,406 7,273,135 8,329,660 39,007,110 34,865,473 12,157,367 160,591,151

Transfers out 478,570 -167,623 1,086,250 1,900,958 13,860,261 -140,000 17,018,416

Ending Balance 11,563,386$ 6,874,734$ 7,759,973$ 92,388,332$ 9,763,785$ 21,307,160$ 149,657,370$

Fund Balance Change:

Amount $129,030 $417,144 $1,305,364 ($3,934,649) ($6,971,014) ($2,854,366) ($11,908,491)

Percent 1.1% 6.5% 20.2% -4.1% -41.7% -11.8% -7.4%

CHANGES IN FUND BALANCES

Lee's Summit, Missouri Combining Funds Statement

By Fund Types

Special Debt Capital Internal

General Revenue Service Projects Enterprise Service Total

Property Tax 17,433,405$ 2,915,780$ 7,875,886$ 8,909,869$ -$ -$ 37,134,940$

Sales Tax 14,213,657 314,860 2,725,922 17,083,175 - - 34,337,614$

Other Taxes 2,975,612 - - - - - 2,975,612$

Franchise Tax 14,396,746 - - - - - 14,396,746$

License, Permits & Fees 1,142,674 - - - - - 1,142,674$

Fines & Forfeitures 1,389,414 250 - - 19,753 - 1,409,417$

Fees & User Charges 3,505,177 2,809,625 - 1,468,167 33,829,983 7,391,155 49,004,107$

Intergovernmental 715,348 650,271 - 930,046 6,196,750 - 8,492,415$

Interest 305,484 85,698 119,466 501,529 116,989 126,376 1,255,542$

G & A 846,350 - - 400 - - 846,750$

Miscellaneous 1,732,139 217,635 - 37,481 198,615 765,711 2,951,581$

Bond Proceeds - - - 340,000 - - 340,000$

Interfund Transfers 910,000 528,537 - 7,702,752 1,392,630 879,759 11,413,678$

59,566,006$ 7,522,656$ 10,721,274$ 36,973,419$ 41,754,720$ 9,163,001$ 165,701,076$

Combined Revenues by Type

*Transfers In: Includes onetime revenues related to scheduled repayment of funding loaned during

construction and approximately $300,000 in back taxes that were paid to another jurisdiction in error. Transfers Out: Includes payments for expansion items, appropriations for the Arts Council, Beautification Commission, and 4

th of July event expenses.

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Unaudited Projected

Balance Add Less Balance

6/30/2012 Revenues Expenditures 6/30/2013 Amount Percent

GOVERNMENTAL FUNDS

General Fund 11,434,356 59,566,007 59,436,976 11,563,387 129,031 1.1%

Total Governmental Funds 11,434,356 59,566,007 59,436,976 11,563,387 129,031 1.1%-

SPECIAL REVENUE FUNDS -

Energy Efficiency & Conservation Block Grant 2,459 - 2,459 - 0.0%

Gamber Center 146,907 434,161 391,561 189,507 42,600 29.0%

Community Center 125,667 1,970,613 1,890,168 206,112 80,445 64.0%

Parks & Recreation Fund 1,039,328 3,145,347 3,144,429 1,040,246 918 0.1%

Aquatics (22,005) 692,835 655,752 15,078 37,083 -168.5%

Business and Industry 60,933 377,452 374,145 64,240 3,307 5.4%

CDBG Entitlement 26,218 288,907 288,907 26,218 - 0.0%

Cemetery Trust Fund 1,129,669 267,451 238,436 1,158,684 29,015 2.6%

Summit Woods TDD 1,268 21,000 21,000 1,268 - 0.0%

Raintree North TDD - - -

Longview TDD 67 - 67 - 0.0%

Violence Against Women Grant Fund (22,280) 101,114 101,114 (22,280) - 0.0%

Road & Bridge Escrow Trust Fund - -

Postclosure Trust Fund 3,969,358 223,776 - 4,193,134 223,776 5.6%

Total Special Revenue Funds 6,457,590 7,522,656 7,105,512 6,874,734 417,144 6.5%

DEBT SERVICE FUNDS

G.O. Debt Service Fund 4,953,048 7,988,951 6,439,647 6,502,352 1,549,304 31.3%

Park Certificate of Participation Debt Fund 1,501,561 2,732,323 2,976,263 1,257,621 (243,940) -16.2%

Total Debt Service Fund 6,454,609 10,721,274 9,415,910 7,759,973 1,305,364 20.2%

CAPITAL PROJECT FUNDS

Summitwoods East TIF Amendment 7,285 1,994,955 - 2,002,240 1,994,955 27383.7%

Hartley Block Tax Increment Financing (TIF) 134,648 134,648 - 0.0%

I-470 Business Center TIF 93,656 354,152 270,298 177,510 83,854 89.5%

Capital Improvements Sales Tax 10,219,135 6,994,956 5,301,000 11,913,091 1,693,956 16.6%

Landfill Improvement 618,519 8,000 626,519 8,000 1.3%

Summit Woods TIF 17,149,607 5,376,815 2,930,852 19,595,570 2,445,963 14.3%

Chapel Ridge TIF (15,027,812) 2,336,136 2,415,139 (15,106,815) (79,003) 0.5%

Longview TIF (23,807) 432,152 498,717 (90,372) (66,565) 279.6%

Airport Improvement 19,898,062 19,898,062 - 0.0%

Water Tap Fund 5,081,348 524,598 1,185,151 4,420,795 (660,553) -13.0%

Sewer Tap Fund 4,814,087 1,642,856 3,876,189 2,580,754 (2,233,333) -46.4%

Water Construction 3,461,791 4,646,939 6,175,431 1,933,299 (1,528,492) -44.2%

Sewer Construction 3,125,486 2,777,596 4,099,102 1,803,980 (1,321,506) -42.3%

Road & Bridge Improvement 6,561,974 6,668,254 8,378,000 4,852,228 (1,709,746) -26.1%

Ritter Plaza TIF 4,543 - - 4,543 - 0.0%

NE TIF (777) 1,085,180 1,084,403 1,085,180 --

City Park Fund (255,311) 66,000 (321,311) (66,000) 25.9%

Summit Fair TIF (486,336) 1,670,250 (2,156,586) (1,670,250) 343.4%

Todd George/50 Hwy TIF 4,109,909 1,213,599 2,210,923 3,112,585 (997,324) -24.3%

Stormwater Improvements 8,461,026 - - 8,461,026 - 0.0%

Arterial Lights 624,764 - - 624,764 - 0.0%

Enterprise Resource Planning 685,129 5,000 1,053,016 (362,887) (1,048,016) -153.0%

Road & Bridge Excise/Sales Tax 2,907,689 410,481 - 3,318,170 410,481 14.1%

Senior Center Fund 506,585 - 506,585 - 0.0%

Greenway Fund 430,845 161,250 592,095 161,250 37.4%

Neighborhood Park Development (958,521) 500 438,000 (1,396,021) (437,500) 45.6%

City Walk TIF (88,142) - - (88,142) - 0.0%

Fire Station #2 310,555 - - 310,555 - 0.0%

Sidewalk Program 842,679 - - 842,679 - 0.0%

Fire Facility Construction (Fire Station #7) 181,948 - - 181,948 - 0.0%

Salt Dome #2 (57,560) - - (57,560) - 0.0%

Downtown Improvements 74,296 - - 74,296 - 0.0%

Public Safety Issues (308,548) - - (308,548) - 0.0%

Public Safety 2010 6,282,398 340,000 340,000 6,282,398 - 0.0%

Infrastructure Improvement 2010 3,256,721 - 3,256,721 - 0.0%

Road Improvement 2010 3,582,799 - 3,582,799 - 0.0%

Tudor Road Improvement 2010 10,102,309 - 10,102,309 - 0.0%

3rd Street Road Improvements - - - - -

Total Capital Project Funds 96,322,981 36,973,419 40,908,068 92,388,332 (3,934,649) -4.1%

Review of Funds

Net Change

The following table lists the estimated beginning fund balance or retained earnings; projected revenues; and expenditures (including interfund transfers) and theprojected ending fund balance for all City funds.

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FY08 FY09 FY10 FY11 FY12 FY12 FY13 FY14 FY15 FY16 FY17

Actual Actual Actual Actual Budget Projected Estimated Projected Projected Projected Projected

Total revenues 57,527,397$ 55,193,423$ 57,560,029$ 58,266,035$ 58,731,577$ 57,560,224$ 59,566,006$ 61,512,887$ 62,054,818$ 63,601,749$ 65,508,865$

Total expenditures 52,266,332$ 53,178,118$ 53,450,634$ 73,420,741$ 58,796,081$ 58,297,618$ 59,436,976$ 60,160,253$ 61,629,362$ 63,146,468$ 64,592,058$

Revenues - Expenditures 5,261,065$ 2,015,306$ 4,109,395$ (15,154,707)$ (64,504)$ (737,394)$ 129,030$ 1,352,635$ 425,455$ 455,281$ 916,808$

Net change in fund balance

Beginning Fund Balance 15,940,698$ 21,201,763$ 23,217,069$ 27,326,463$ 12,171,756$ 12,171,756$ 11,434,362$ 12,370,842$ 13,723,477$ 14,148,932$ 14,604,213$

Ending Fund Balance 21,201,763$ 23,217,069$ 27,326,463$ 12,171,756$ 12,107,252$ 11,434,362$ 12,370,842$ 13,723,477$ 14,148,932$ 14,604,213$ 15,521,021$

Net Change in FB 5,261,065$ 2,015,306$ 4,109,395$ (15,154,707)$ (64,504)$ (737,394)$ 936,480$ 1,352,635$ 425,455$ 455,281$ 916,808$

Ending FB as a % of op exp** 40.6% 43.7% 51.1% 22.2% 20.7% 19.8% 20.8% 22.8% 23.0% 23.1% 24.0%

25% required fund balance 13,066,583$ 13,294,529$ 13,362,659$ 18,355,185$ 14,699,020$ 14,574,405$ 14,859,244$ 15,040,063$ 15,407,341$ 15,786,617$ 16,148,014$

*Unaudited

** Percent of fund balance is calculated on operating expenditures only. One-time expenditures have been removed.

GENERAL FUND BALANCE

Unaudited Projected

Balance Add Less Balance

6/30/2012 Revenues Expenditures 6/30/2013 Amount Percent

ENTERPRISE FUNDS

Harris Park Community Center 39,332 1,436,675 1,379,690 96,317 56,985 144.9%

Airport Operating 381,418 7,611,620 8,335,373 (342,335) (723,753) -189.8%

Water Utility Operating 11,364,168 29,816,871 35,807,541 5,373,498 (5,990,670) -52.7%

Solid Waste Management 2,740,170 2,889,554 3,203,130 2,426,594 (313,576) -11.4%

Revenue Bonds 2,209,711 - - 2,209,711 - 0.0%

Total Enterprise Funds 16,734,799 41,754,720 48,725,734 9,763,785 (6,971,014) -41.7%

INTERNAL SERVICE FUNDS

Short-Term Disability Trust 80,895 46,386 37,986 89,295 8,400 10.4%

Unemployment Trust 152,280 33,580 29,712 156,148 3,868 2.5%

Self-Insurance Reserve 81,781 75,818 73,130 84,469 2,688 3.3%

Workers Compensation Self-Insurance 1,477,103 428,903 630,631 1,275,375 (201,728) -13.7%

Central Building Services 793,389 1,302,474 1,275,908 819,955 26,566 3.3%

WU Equipment Replacement 3,441,605 722,633 125,000 4,039,238 597,633 17.4%

Fleet Operations 15,039,909 3,529,837 5,896,364 12,673,382 (2,366,527) -15.7%

Information Technology Systems 3,094,564 3,023,370 3,948,636 2,169,298 (925,266) -29.9%

Total Internal Service Funds 24,161,526 9,163,001 12,017,367 21,307,160 (2,854,366) -11.8%

Grand Total 161,565,861 165,701,077 177,609,567 149,657,371 (11,908,490) -7.4%

Continued: Review of Funds

Net Change

The following table lists the estimated beginning fund balance or retained earnings; projected revenues; and expenditures (including interfund transfers) and theprojected ending fund balance for all City funds.

FIVE YEAR GENERAL FUND MODEL The City of Lee’s Summit uses a five year financial model for long range financial planning. The use of the model helps predict financial outcomes for a variety of different budgeting scenarios. The five year model includes both revenues and expenditures by category for the general fund departments. During the budget process this model is presented to the City Council to elicit discussion and budgetary direction. The model is very fluid and changes regularly as new information becomes available. The table above is a condensed version of the model presented to the Budget Committee near the end of

the FY13 budget process. It illustrates the projected general fund balance through FY17 based on projected revenues, anticipated FY13 budget levels, and a number of assumptions of future growth rates.

For FY13 and later years, the estimated expenditures in the model include a 2.7% assumed vacancy rate savings that is not included in the actual general fund budget amount.

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AN ORDINANCE APPROVING, ADOPTING AND APPROPRIATING THE BUDGET OF THE CITY OF LEE'S SUMMIT, MISSOURI, FOR THE FISCAL YEAR ENDING JUNE 30, 2013.

WHEREAS, in accordance with Section 11.2 of the Lee’s Summit City Charter, the City Manager has submitted to the Mayor and Council a budget for the fiscal year ending June 30, 2013 and an accompanying message; and

WHEREAS, in accordance with Section 11.5 of the Lee’s Summit City Charter, the Council has caused to be published in one or more newspapers of general circulation in the city a general summary of the budget and a notice stating the times and places where copies of the message and budget were available for inspection by the public, and the time and place for a public hearing on the budget; and

WHEREAS, a public hearing on the budget was held on June 7, 2012, not less than two weeks after such publication; and

NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF LEE'S SUMMIT, MISSOURI, as follows:

SECTION 1. That the proposed budget as appended hereto and made a part hereof is hereby approved, adopted and appropriated by funds and the maximum amounts to be expended for the fiscal and budget year of 2012-2013 are as follows:

Fiscal Year 2012-2013 Proposed Budget

Fiscal Year Interfund Net Budget

2012-2013 Transfers 2012-2013

GENERAL FUND

Administration

2,970,473 -

2,970,473

Public Works Engineering

4,090,005 - 4,090,005

Police

19,522,264 - 19,522,264

Fire

15,696,172 - 15,696,172

Finance

4,969,769 478,570 5,448,339

Planning & Development

974,034 - 974,034

Municipal Court

851,675 - 851,675

Codes Administration

1,472,518 - 1,472,518

Law Department

1,198,193 - 1,198,193

Public Works Operations

7,213,303 - 7,213,303

Total General Fund 58,958,406 478,570

59,436,976

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SPECIAL REVENUE FUNDS

Summit Woods TDD

21,000 -

21,000

Gamber Center 391,561 -

391,561

Community Center 1,890,168 -

1,890,168

Parks & Recreation 3,333,709 (189,280)

3,144,429

Aquatics 655,752 -

655,752

Violence Against Women Grant Fund 101,114 -

101,114

Business and Industry Fund 374,145 -

374,145

Road & Bridge Escrow Trust Fund - -

-

CDBG Entitlement 288,907 -

288,907

Cemetery Trust Fund 216,779 21,657

238,436

Total Special Revenue Funds 7,273,135 (167,623)

7,105,512

DEBT SERVICE FUNDS

General Obligation Debt

6,439,647 -

6,439,647

Park Certificate of Participation Debt Fund 1,890,013 1,086,250

2,976,263

Total Debt Service Funds 8,329,660 1,086,250

9,415,910

CAPITAL PROJECT FUNDS

Hartley Block Tax Increment Financing (TIF) - - -

SW East TIF - - -

I-470 Business TIF 270,298 - 270,298

Capital Improvements Sales Tax Extention 5,301,000 - 5,301,000

Landfill Improvement Fund - - -

Summit Woods TIF 2,930,852 - 2,930,852

Chapel Ridge TIF 2,415,139 - 2,415,139

Longview TIF 498,717 - 498,717

Airport Improvement Fund - - -

Water Tap Fund - 1,185,151 1,185,151

Sewer Tap Fund 3,745,382 130,807 3,876,189

Water Construction Fund 6,175,431 - 6,175,431

Sewer Construction Fund 3,514,102 585,000 4,099,102

Road & Bridge Excise and Sales Tax Fund - - -

Road & Bridge Improvement 8,378,000 - 8,378,000

Neighborhood Park Development Fund 438,000 - 438,000

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Legacy Park Construction Fund 66,000 -

66,000

Summit Fair TIF 1,670,250 -

1,670,250

Todd George/50 HWY TIF 2,210,923 - 2,210,923

Public Safety 2010 340,000 -

340,000

Enterprise Resource Planning (ERP) 1,053,016 -

1,053,016

Total Capital Projects

39,007,110 1,900,958

40,908,068

ENTERPRISE FUNDS

Recreation Center

1,379,690 -

1,379,690

Airport Operating

2,280,498 6,054,875

8,335,373

Solid Waste Operating

3,203,130 -

3,203,130

Water Utilities Operating

28,002,155 7,805,386

35,807,541

Total Enterprise Funds:

34,865,473 13,860,261

48,725,734

INTERNAL SERVICE FUNDS

Short Term Disability Trust Fund

37,986 -

37,986

Unemployment Trust Fund

29,712 -

29,712

Self Insurance Trust Fund

73,130 -

73,130

Workers Compensation Self Ins Fund

630,631 -

630,631

Central Building Services

1,275,908 -

1,275,908

Water Utility Replacement Fund

125,000 -

125,000

Central Vehicle Maintenance

5,896,364 -

5,896,364

Information Technology Services

4,088,636 (140,000)

3,948,636

Total Internal Service Funds

12,157,367 (140,000)

12,017,367

Grand Total $160,591,151 $ 17,018,416 $ 177,609,567

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SECTION 2. That pay ranges for the position classification plan of the City, which is attached

hereto as Exhibit A and incorporated herein by reference, be approved pursuant to Section 2-308 of the Code of Ordinances of the City of Lees Summit, Missouri.

SECTION 3. That this ordinance shall be in full force and effect from and after the date of its passage and approval.

SECTION 4. That should any section, sentence, or clause of this ordinance be declared invalid

or unconstitutional, such declaration shall not affect the validity of the remaining sections, sentences, or clauses.

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BUDGET ADOPTION AND ADMINISTRATION

The following procedures will be followed in the preparation, adoption, administration, and control of

departmental budgets within city organizations.

Preparation

The following fund types shall be budgeted:

• General Operating

• Special Revenue

• Debt Service

• Capital Projects

• Enterprise

• Internal Service

Prior to the preparation of departmental budget requests, the City Manager and Department

Directors shall meet with the City Council to discuss priorities for the coming fiscal year. The

priorities shall be the basis for which the Department Directors then prepare individual Program

Budget requests for the upcoming year. The City Manager and Department Directors will meet to

present and discuss their respective budget requests at least two months prior to the beginning of

the new fiscal year. They will make adjustments as necessary to meet the overall budget goals and

funding levels of the City.

Budget Adoption

The City Manager and Department Directors will submit their combined budget proposal to the

Budget Committee one month prior to adoption. The Mayor and City Council will review the

proposed budget draft during the Work Session preceding the meeting of adoption.

The City Council shall publish in one or more newspapers in the City a general summary of the

budget and a notice stating: 1) the times and places where copies of the message and budget are

available for inspections by the general public; and 2) the time and place, not less than two weeks

after such publication, for a public hearing on the budget.

Adoption of the budget will be by passage of the budget ordinance by the City Council and approval

by the Mayor, as provided by law. The budget shall provide a complete financial plan of all city

funds and activities for the ensuing fiscal year and, except as required by law or this Charter, shall

be in such form as the City Manager deems desirable or the Council may require. The budget must

be balanced, in which expenses do not exceed revenues. In no event shall the total proposed

expenditures exceed the estimated revenues to be received plus any unencumbered cash reserves

estimated to be on hand at the beginning of the budget year.

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Expense categories for the City of Lee’s Summit include:

• Personal Services: Control of expenditures in the area of personal services is provided through

position control. No new positions may be created without the approval of the City Manager,

Mayor, and City Council.

• Commodities: The Commodities category shall include uniforms that are purchased, office

equipment and furniture, small tools, janitorial, fuel and lube and other items consumed in

performing the function of the department.

• Contractual Services: Contractual Services are professional fees such as organizational

memberships, legal fees, auditing, testing, service and equipment rentals, and maintenance

and repair expenses incurred in the routine operation of the department.

• Maintenance & Repairs: The Maintenance & Repairs category is for buildings, vehicles and

equipment used in the delivery of service by the department. This also includes the Internal

Services overhead charge.

• Utilities: Utilities expenditures are those incurred for gas, electric, phone, cell phones, water

and sewer.

• Fuel & Lubricants: These are the petroleum expenditures incurred for motorized equipment

and vehicles.

• Depreciation: The periodic expense of assets based on value and estimated life of the capital

assets.

• Debt Service: This is the principal, interest and fiscal agent expenditures relating to general

obligation, revenue bonds, and certificates of participation as well as any lease purchase type

debt instruments.

• Interfund Transfers: Interfund transfers are used to provide resources on a program basis while

still maintaining fiscal integrity by fund source and type.

• Capital Outlay: Capital Outlays are expenditures incurred through the acquisition or

enhancement of capital assets, to the extent the expenditure exceeds $5,000 and has a useful

life or can be expected to extend the life two years or more. A more detailed explanation of

this account may be found in the City's Capital Asset Policy.

Administration

No Capital Expenditure will be made unless:

• It was specifically budgeted for in the adopted budget, or the Assistant to the City Manager

determines that there are funds available in the department's budget, and the City

Manager approves the purchase in writing.

• The City Council upon recommendation of the appropriate standing committees shall

authorize the unbudgeted expenditure if it exceeds $10,000 to the extent that the

reappropriation of funds does not diminish the overall goal and objectives of the

departments program for which these funds are taken. The request for such approval shall

be highlighted on the Council's Regular Agenda, and backup material provided which

explains the purpose of the change and its impact on budget priorities.

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The City Manager shall approve all transfers of funds between line items within each department's

budget which exceed $10,000. The City Manager may transfer part or all of any unencumbered

appropriation balance among programs within a department and, upon written request by the City

Manager, the Council may by ordinance transfer part or all of any unencumbered appropriation

balance from one department to another.

Reporting: The Administration Department will provide timely reports of budget position

to each Department Director, the City Manager, Mayor, and City Council.

Expenditure Projection and Analysis: The Administration Department will analyze the

expenditures of each department on a monthly basis and inform each Department Director

whose expenditures appear to be exceeding the adopted budget. By the end of the

seventh month of each budget year, the Administration Department will notify all

Department Directors whose budgets are likely to be exceeded. The City Manager, Mayor,

and City Council shall also be notified. Each Department Director so notified shall, within

two weeks, inform the Finance Director and City Manager of the actions he/she will take to

avoid exceeding the departmental budget.

Control of Budget Overruns

Budget Overruns: If, during the budget year, the Administration Department shall determine that a

department's expenditures will exceed the approved budget, the Assistant to the City Manager

shall with the approval of the City Manager prepare an adjustment to the budget. If the

department's expenditures are expected to exceed the approved budget a Budget Amendment

shall be prepared for submission to the Mayor and City Council. In the event of an emergency, the

City Manager may authorize an expenditure by a department which is in an "overrun" situation.

Summary

The director of each department shall be held responsible and accountable for the expenditures of

his/her department. The Assistant to the City Manager shall, through timely reports and analysis,

keep Department Directors and elected officials informed of any possible budget problems. A

department shall not exceed its approved budget without authorization from the City Manager.

Amendments which change the total budgeted appropriations for any fund will be made through

adoption of a budget revision ordinance.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The City of Lee’s Summit, Missouri (the City) was incorporated in 1868 and covers an area of

approximately 64 square miles in Jackson and Cass Counties, Missouri. Lee’s Summit is a charter city

operating under an elected Mayor-City Council form of government. The City Administrator is the chief

administrative officer of the City. The City provides services to more than 70,000 residents in many

areas including law enforcement, fire protection, water and sewer services, community enrichment and

development, and various social services. Educational services are provided by separate governmental

entities.

The accounting and reporting policies of the City conform to generally accepted accounting principles

(GAAP) applicable to local governments. The following represent the more significant accounting and

reporting policies and practices of the City.

The Financial Reporting Entity

The City is governed by an elected eight-member council and a mayor. As required by GAAP, these

financial statements present the City of Lee’s Summit (the primary government). The following

component unit is included in the City’s reporting entity because of the significance of its

operational and financial relationship with the City.

Blended Component Unit

The following legally separate entity is a component unit which is, in substance, a part of the City’s

general operations. This component unit provides services almost entirely to the primary

government and provides services which almost exclusively benefit the primary government. Data

from this unit is combined with data of the primary government for financial reporting purposes.

The Lee’s Summit, Missouri Municipal Building Authority (the Authority) is a not-for-profit

corporation incorporated under the laws of the state of Missouri on August 13, 1994. The

Authority is governed by a three-member board appointed by the City Council. The Authority was

established to promote, acquire, develop, construct, own and lease facilities within the City which

are approved by the City Council for the purpose of promoting the economic, social, industrial,

cultural and commercial growth and for the general benefit of the City and its residents.

Administration of its various programs is performed by City employees. Although it is legally

separate from the City, the Authority is reported as if it were part of the primary government

because its sole purpose is to finance and construct the City’s public buildings. Separate financial

statements for the Authority are not prepared.

Basis of Presentation

The accounts of the City are organized on the basis of funds and account groups, each of which is

considered a separate accounting entity. The operations of each fund are accounted for with a

separate set of self-balancing accounts that comprise its assets, liabilities, equities, revenues and

42 | P a g e


expenditures or expenses. The various funds are grouped by type in the general purpose financial

statements. The following fund types and account groups are used by the City.

Governmental Fund Types

The General Fund is the general operating fund of the City. It is used to account for all financial

resources except those required to be accounted for in another fund.

Special Revenue Funds are used to account for the proceeds of specific revenue sources (other

than expendable trust or major capital projects) requiring separate accounting because of legal or

regulatory provisions or administrative action.

The Debt Service Fund is used to account for the accumulation of resources for, and the payment

of, principal, interest and fiscal charges on long-term obligations other than obligations payable

from the operations of Proprietary Fund Types.

Capital Project Funds are used to account for financial resources segregated for the acquisition or

construction of major capital facilities other than those financed by Proprietary Fund Types or

Expendable Trust Funds.

Proprietary Fund Types

Enterprise Funds are used to account for operations which provide a service to the general public

and are financed primarily by user charges from such services.

Internal Service Funds are used to account for the financing of goods or services provided by one

department to other departments of the City on a cost-reimbursement basis.

Fiduciary Fund Types

Expendable Trust Funds are used to account for assets held in trust by the City for others. The

City’s Expendable Trust Funds include the Entitlement Fund.

Account Groups

The General Fixed Assets Account Group is established to account for all fixed assets of the City

other than those accounted for in the Proprietary Fund Types. Construction in progress, which

recognizes the value of assets not completed, is also included in this fund.

The General Long-Term Debt Account Group is established to account for all long-term

indebtedness of the City except that accounted for in the Proprietary Fund Types.

Basis of Accounting

The accounting and financial reporting applied to a fund is determined by its measurement focus.

All Governmental Fund Types and Expendable Trust Funds are accounted for using a current

financial resources measurement focus. With this measurement focus, only current assets and

43 | P a g e


current liabilities generally are included on the balance sheet. Operating statements of these

funds present increases (i.e., revenues and other financing sources) and decreases (i.e.,

expenditures and other financing uses) in net current assets.

The modified accrual basis of accounting is used by all Governmental Fund Types, Expendable

Trust Funds and Agency Funds. Under the modified accrual basis of accounting, revenues are

recognized when susceptible to accrual (i.e., when they become measurable and available).

“Measurable” means the amount of the transaction can be determined, and “available” means

collectible within the current period or soon enough thereafter to be used to pay liabilities of the

current period. The City considers property taxes as available if they are collected within 60 days

after year-end. A one-year availability period is used for revenue recognition for all other

Governmental Fund revenues. Expenditures are recorded when the related fund liability is

incurred. Principal and interest on general long-term debt are recorded as fund liabilities when

due or when amounts have been accumulated in the Debt Service Fund for payments to be made

early in the following year.

Those revenues susceptible to accrual are property taxes, franchise taxes and interest. Sales taxes

collected and held by the state at year-end on behalf of the City also are recognized as revenue.

Fines, licenses and permits are not susceptible to accrual because, generally, they are not

measurable until received in cash.

All Proprietary Fund Types are accounted for on a flow of economic resources measurement

focus. With this measurement focus, all assets and all liabilities associated with the operation of

these funds are included on the balance sheet. Fund equity (i.e., net total assets) is segregated

into contributed capital and retained earnings components. Proprietary Fund Type operating

statements present increases (e.g., revenues, non-operating revenues and operating transfers in)

and decreases (e.g., expenses, non-operating expenses and operating transfers out) in net total

assets.

The accrual basis of accounting is utilized by the Proprietary Fund Types. Under this method,

revenues are recorded when earned and expenses are recorded at the time liabilities are incurred.

The City does not apply Financial Accounting Standards Board (FASB) statements issued after

November 30, 1989 for its Proprietary Funds.

Cash Equivalents

Cash equivalents include investments with original maturities of less than three months.

Other Taxes and Revenues

Recognized state shared taxes, such as motor, gas and liquor taxes, represent payments received

during the current fiscal period.

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Federal and state grant aid is reported as revenue when the related reimbursable expenditures

are incurred. Unrestricted aid is reported as revenue in the fiscal year the entitlement is received.

Charges for services are generally susceptible to accrual and are recorded as revenue when

earned.

Licenses, fees, fines, forfeitures and other revenues are generally not susceptible to accrual and

are recorded when received in cash.

Inventories

Inventories, which primarily consist of water line maintenance materials, are valued at cost using

the first-in, first-out (FIFO) method. The costs of Governmental Fund Type inventories are

recorded as expenditures when consumed rather than when purchased.

Prepaid Insurance

Prepaid insurance represents the payment of insurance premiums for coverage that benefits more

than one fiscal period. The premium amounts are amortized over the policy periods.

Deferred Bond Issue Costs and Unamortized Bond Discount

Deferred bond issue costs and unamortized bond discount are amortized over the life of the debt

using the effective interest method.

Property, Plant and Equipment

Property, plant and equipment owned by the Proprietary Fund Types are stated at actual or

estimated historical cost, less accumulated depreciation. Contributed assets are recorded at

estimated fair market value at the time received. Assets acquired through capital leases are

recorded in the appropriate property, plant and equipment accounts and are depreciated over

their estimated useful lives. Amortization of assets recorded under capital leases is included within

Proprietary Fund Type depreciation expense. Depreciation of plant and equipment is provided on

the straight-line basis over the estimated useful lives of the respective assets as follows:

Buildings 20–40

years

Plant and water/sewerage systems 35–75

years

Machinery and equipment 3–15

years

It is general practice to charge maintenance and repairs to expenses. Major expenditures for

renewals and betterments are capitalized and depreciated over their estimated useful lives.

45 | P a g e


Cost of assets sold or retired and the related amounts of accumulated depreciation are eliminated

from the accounts in the year of sale or retirements, and any resulting gain or loss is reflected in

the general purpose financial statements.

General Fixed Assets

General fixed assets have been acquired for general governmental purposes. Assets purchased are

recorded as expenditures in the Governmental Fund Types and capitalized at actual or estimated

historical cost in the General Fixed Assets Account Group. In the case of gifts or contributions,

such assets are recorded in General Fixed Assets Account Group at fair market value when

received.

Certain improvements, including roads, bridges, curbs and gutters, streets and sidewalks, drainage

systems and lighting systems, have not been capitalized.

No depreciation is provided on general fixed assets.

Interest Expenditures

Expenditures for interest on general long-term debt are accounted for in the year of payment.

Compensated Absences

Under the terms of the City’s personnel policy, City employees are granted vacation and sick leave

in varying amounts. In the event of termination, an employee is paid for accumulated vacation

days up to the equivalent of two years’ vacation (maximum of six weeks). Employees are paid for

one-eighth of accumulated sick leave upon termination if they have five or more years of

employment with the City. All employer related costs of vacation and sick leave are accrued and

recorded when earned. Only the current portion of accrued vacation and sick leave is recorded in

the Governmental Fund Types, and the remainder of the liability is reported in the General Long-

Term Debt Account Group. All employer related costs of accrued vacation and sick leave in the

Proprietary Fund Types is recorded entirely within those funds.

Budgetary Procedures The reported budgetary data represents the final approved budget after amendments as adopted

by the City Council. Amendments to the original budget were not material, and appropriations

lapse at year-end. The basis of accounting is the same for both budgeting and GAAP reporting

purposes. The City Council utilizes the following procedures in establishing the budgetary data

reflected in the general purpose financial statements.

(1) Prior to the beginning of the fiscal year, the City Administrator submits to the City Council a

proposed operating budget for the fiscal year commencing the following July 1. The

operating budget provides a complete financial plan of all funds and activities for the

upcoming fiscal year. In no event shall the total proposed expenditures exceed the estimated

46 | P a g e


revenues to be received plus any unencumbered cash reserves estimated to be on hand at

the beginning of the budget year.

(2) Public hearings are conducted to obtain taxpayer comments.

(3) Prior to July 1, the budget is legally enacted through passage of an ordinance.

The appropriated budget is prepared by fund, department and program. Department heads may

make transfers of appropriations within their departments. Upon written request by the City

Administrator, the Council may, by ordinance, transfer part or all of any unencumbered appro-

priation balance from one department to another. The legal level of budgetary control is the

department level.

Although the City is legally required to prepare budgets for all funds, there is no legal requirement

to report on those budgets. Therefore, the Combined Statement of Revenues, Expenditures and

Changes in Fund Balances – Budget and Actual presents a comparison of budget and actual for

only the General Fund, Special Revenue Funds, Debt Service Fund and the Expendable Trust Fund.

All special revenue funds have annual appropriated budgets except for the Federal Emergency

Management Measures Fund (FEMA). The FEMA Fund is activated only when the City is declared

a state or federal disaster area.

Capital projects are budgeted on a project basis rather than on an annual fiscal basis; therefore, a

comparison of actual to budget for Capital Project Funds would not be meaningful.

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CASH MANAGEMENT PROCEDURES The City’s idle funds shall be invested in accordance with the Investment Policy adopted by the Mayor

and City Council. Supplemental to these general policies and procedures the City’s Cash Management

Officer shall monitor the cash and investment portfolio to maintain adequate collateral of deposits in

excess of FDIC insurance.

A schedule of collateral shall be maintained and monitored to insure that market values are equal to, or

greater than 105% of estimated deposits in the overnight money market account. Weekly cash flow

projections should be determined and/or calculated by comparing general ledger cash balances (cash

board) with expected receipts or funds needed to cover next two payments cycles, security maturities

and payments. If cash on hand is projected to exceed short term needs, then an analysis should be

made to invest excess in a fixed maturity security. The new investment maturity should attempt to

provide continuous monthly maturities up to a maximum of three years.

The interest rate quoted may be tied to another rate to allow for market fluctuations (i.e, the most

recent ninety-day (90) treasury bill plus or minus basis points). Any such rate must be subject to

independent verification.

To accomplish the above listed duties the following activities should be performed on a daily basis:

Log on to the Bank On-Line Account Inquiry system and print the account balance for that day.

Compare the bank balance with the General Ledger Cash Board for reasonableness, i.e.

recently issued checks or deposits that may not have cleared.

Compare the accounts payable open items list for large payments scheduled for the current

and subsequent week to arrive at a cash needs amount.

Project any significant cash receipts due that would correspond with outgoing payments, i.e.

sales tax normally wired on the tenth of the month, franchise tax receipts and any grant or tax

payments.

Establish regular vendor payments utilizing ACH process.

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DEBT MANAGEMENT POLICY Debt Types

The City of Lee's Summit is authorized to issue General Obligation Bonds, Revenue Bonds, and Lease-

Purchase Certificates of Participation.

In determining the type of bond to issue, the following factors should be considered:

The direct and indirect beneficiaries of the project. A significantly large proportion of citizens

should benefit from projects financed from general obligation bonds.

The time pattern of the stream of benefits generated by the project.

The revenues that may be raised by alternative types of user charges.

The cost-effectiveness of user charges.

The effect of the proposed bond issue on the City's ability to finance future projects of equal

or high priority.

The true interest cost of each type of bond.

The impact on the City's financial condition and credit ratings.

General Obligation Bonds The City is authorized to issue General Obligation Bonds payable from ad valorem taxes to finance

capital improvements and equipment upon a two-thirds majority vote, and on general election dates

a four-sevenths majority vote, of the qualified voters. The Missouri constitution permits the City to

incur general obligation indebtedness for City purposes not to exceed 10% of the assessed valuation

of taxable tangible property; and to incur general obligation indebtedness not exceeding an

additional 10% for acquiring rights of way; constructing and improving streets, sanitary sewers, and

storm sewers; and purchasing or constructing waterworks plants.

General obligation, property tax-supported bonding should be used to finance only those capital

improvements and long term assets, which have been determined to be essential to the

maintenance or development of the City.

The City should maintain a General Debt and Interest Fund balance which is at least 50% of the

average annual debt service.

Revenue Bonds

The City is also authorized to issue Revenue Bonds to finance capital improvements to its combined

water and sewerage system, airport and sanitary landfill facilities. These types of Revenue Bonds

require a simple majority vote.

Revenue Bonds do not carry the full faith and credit of the City in servicing bond indebtedness, and

such bonds are not considered in determining the legal debt margin resulting from the 20%

limitation described above. However, if any taxes are pledged or dedicated to the payment of

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revenue bonds (sales taxes, property taxes etc.) the bonds must be voted as general obligation

bonds, the debt limit must be observed, and all bonds must be paid off within 20 years.

Revenue supported bonds should be used to limit potential dependence on property taxes for those

projects with available revenue sources, whether self-generated or dedicated from other sources.

Adequate financial feasibility studies should be performed for each project to provide assurances as

to the self-liquidating nature of the project or adequacy of dedicated revenue sources.

63-20 Corporations (Municipal Building Authority)

Internal Revenue Service Ruling 63-20 allows the City to create not-for-profit corporations. Through

these corporations, the City can issue tax-exempt bonds for the lease purchase of equipment and

facilities without the voter approval required for the issuance of general obligation bonds--the City's

obligation under a one-year annually renewable lease is not an "indebtedness" according to the

Missouri Constitution. The City has financed several projects and equipment purchases through the

Lee's Summit Municipal Building Authority.

Lease financing is appropriate whenever the introduction of leased equipment and/or a capital

improvement results in verifiable operating savings that, properly discounted, outweigh the lease

financing costs.

Adequate financial feasibility studies should be performed for all innovative financing proposals such

as lease and lease-purchase agreements, tax increment financing, pool participation, and special

assessment projects.

Long term borrowing will be confined to construction of capital improvements and acquisition of

capital equipment too large to be financed from current revenues.

Proceeds from long-term debt should only be used for construction project costs, acquisition of

other fixed assets, bond issue costs, debt service reserve requirements, and refunding of

outstanding bond issues and will not be used for current, ongoing operations.

Debt will be extinguished within a period not to exceed the expected useful life of the capital project

or equipment.

The City should actively monitor its investment practices to ensure maximum returns on its invested

bond funds while complying with Federal arbitrage guidelines.

The Finance Department should continually monitor outstanding debt issues to verify compliance

with debt covenants.

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The City's financial management policies should be oriented to maintain a balanced relationship

between issuing debt and pay as you go financing.

Financial Advisor

The City shall retain the services of a Financial Advisor to assist the city in identifying capital financing

alternatives and planning its debt program. The financial advisor's role in the debt issuance will vary

depending on whether bonds are issued through a competitive or negotiated method of sale. The

financial advisor should have no affiliation with the underwriting of a particular issue of the city. The

financial advisor and or employees of the financial advisor shall not have made political

contributions to any candidate for public office in the city for a period of two years preceding their

selection as financial advisor.

Method of Bond Sale

When appropriate, new debt issues will be offered utilizing the competitive bid process. In a

competitive sale, the financial advisor will assist in determining the structure and timing of the issue,

prepare bond documents and rating agency presentations and evaluate the best bid and assist in the

closing transaction.

Refunding of Existing Debt

The city will consider undertaking a refunding when one or more of the following three conditions

exist:

1. The present value of all refunding costs, (including interest, call premium, bond counsel,

financial underwriter spread/discount and other issuance costs) is less than the present

value of the current interest. Net present value savings should approximate a minimum of

three percent (3%).

2. The city wishes to restructure debt service.

3. The city wishes to eliminate old bond covenants that may have become restrictive.

Financial Underwriter The financial underwriter shall determine which bid for the city's bonds is best by reviewing the

pricing of comparable issues, talking to potential investors, identifying other similar issues that are

likely to be in the market at the same time, and assessing the level of competition among various

underwriting firms utilizing the Negotiated Sale process.

The financial underwriter and or employees of the financial underwriter shall not have made

political contributions to any candidate for public office in the city, for a period of two years

preceding their selection as financial underwriter.

Federal Arbitrage Compliance

Arbitrage is the difference between the yield on an issuer's tax exempt bond and the investment

income earned on the proceeds. Arbitrage profits are earned when lower-yielding tax-exempt bond

proceeds are invested in higher-yielding taxable securities.

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Federal arbitrage restrictions imposed by the federal government prohibit an issuer from retaining

arbitrage profits when investing bond proceeds at a yield that exceeds the yield on the bonds. The

city will calculate or contract with a reputable firm to calculate, any arbitrage liability, and rebate

such, to the U.S. Treasury in accordance with federal guidelines.

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CAPITAL IMPROVEMENT PROJECTS (CIP) BUDGET ADOPTION AND ADMINISTRATION POLICY The following procedures will be followed in the preparation, adoption, administration, and control of capital projects. Preparation and Adoption

The Administration Department will furnish forms and time tables for the capital projects construction process by the end of the third month of the fiscal year. Each Department Director will be responsible for the preparation of his/her department's capital needs. Capital Projects budget requests will then be submitted on the specified forms and within the time frame provided. The Department Directors will meet to present and discuss their respective budget requests at least three months prior to the beginning of the new fiscal year. The City Administrator will submit the combined capital project budget proposal to the Finance and Personnel Committee. The Mayor and Board of Aldermen will review the proposed budget draft during the Work Session preceding the month of adoption. The Board of Aldermen shall conduct a public hearing of the projects at least one month prior to considering the final proposed ordinance for adoption.

Capital Expenditures

Capital Expenditures are expenditures incurred through the acquisition or enhancement of fixed assets, to the extent the expenditure exceeds $1,000 and has a useful life or can be expected to extend the life three years or more.

Capital Project Financing

The City of Lee's Summit is authorized to issue General Obligation Bonds, Revenue Bonds, and Lease-Purchase Certificates of Participation. In determining the type of bond to issue, the following factors should be considered:

The direct and indirect beneficiaries of the project. A significantly large proportion of citizens should benefit from projects financed from general obligation bonds.

The time pattern of the stream of benefits generated by the project.

The revenues that may be raised by alternative types of user charges.

The cost-effectiveness of user charges.

The effect of the proposed bond issue on the City's ability to finance future projects of equal or high priority.

The true interest cost of each type of bond.

The impact on the City's financial condition and credit ratings.

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General Obligation Bonds The city is authorized to issue General Obligation Bonds payable from ad valorem taxes to finance capital improvements and equipment upon a two-thirds majority vote, and on general election dates a four-sevenths majority vote, of the qualified voters. The Missouri constitution permits the City to incur general obligation indebtedness for City purposes not to exceed 10% of the assessed valuation of taxable tangible property; and to incur general obligation indebtedness not exceeding an additional 10% for acquiring rights of way; constructing and improving streets, sanitary sewers, and storm sewers; and purchasing or constructing waterworks plants.

General obligation, property tax-supported bonding should be used to finance only those capital improvements and long term assets, which have been determined to be essential to the maintenance or development of the City.

The City should maintain a General Obligation Debt Service and Interest Fund balance which is at least 50% of the average annual debt service.

Revenue Bonds

The City is also authorized to issue Revenue Bonds to finance capital improvements to its combined water and sewerage system, airport and sanitary landfill facilities. These types of Revenue Bonds require a simple majority vote.

Revenue Bonds do not carry the full faith and credit of the City in servicing bond indebtedness, and such bonds are not considered in determining the legal debt margin resulting from the 20% limitation described above. However, if any taxes are pledged or dedicated to the payment of revenue bonds (sales taxes, property taxes etc.) the bonds must be voted as general obligation bonds, the debt limit must be observed, and all bonds must be paid off within 20 years.

Revenue supported bonds should be used to limit potential dependence on property taxes for those projects with available revenue sources, whether self-generated or dedicated from other sources.

Adequate financial feasibility studies should be performed for each project to provide assurances as to the self-liquidating nature of the project or adequacy of dedicated revenue sources.

63-20 Corporations (Municipal Building Authority)

Internal Revenue Service Ruling 63-20 allows the City to create not-for-profit corporations. Through these corporations, the City can issue tax-exempt bonds for the lease purchase of equipment and facilities without the voter approval required for the issuance of general obligation bonds--the City's obligation under a one-year annually renewable lease is not an "indebtedness" according to the Missouri Constitution. The City has financed several projects and equipment purchases through the Lee's Summit Municipal Building Authority.

Lease financing is appropriate whenever the introduction of leased equipment and/or a capital improvement results in verifiable operating savings that, properly discounted, outweigh the lease financing costs.

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Adequate financial feasibility studies should be performed for all innovative financing proposals such as lease and lease-purchase agreements, tax increment financing, pool participation, and special assessment projects.

Long term borrowing will be confined to construction of capital improvements and acquisition of capital equipment too large to be financed from current revenues. Proceeds from long-term debt should only be used for design and construction project costs, acquisition of other fixed assets, bond issue costs, debt service reserve requirements, and refunding of outstanding bond issues and will not be used for current, ongoing operations. Debt will be extinguished within a period not to exceed the expected useful life of the capital project or equipment. The City's financial management policies should be oriented to maintain a balanced relationship between issuing debt and pay as you go financing.

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Fund Department Type Description

FY13 Budget

Impact

General PW Operations Capital Automatic Paver $95,000.00

$95,000.00

Fleet Fleet Capital Ford Scan Tool $3,000.00

Fleet Capital Freon Machine $4,000.00

$7,000.00

ITS Fleet Capital Gasboy Upgrade / Conversion $60,000.00

ITS Capital Windows 7 Contingency Fund $30,000.00

Police Capital Alarm Management Software $23,000.00

Water Capital Toughbooks for Operations $7,000.00

$120,000.00

Water WU Capital Vacuum Excavator $44,500.00

Airport Airport Capital VERP Upgrade Snow Plow $2,875.00

Solid Waste Solid Waste Capital Diversion Expansion $87,500.00

Total 2013 Expansions Requests $356,875.00

Fiscal Year 2013

Approved Expansion Requests

The table above is a summary of expansion requests that were approved during the FY13 budget process. The amounts represent a total purchase price.

EXPANSION REQUESTS

An expansion request process was developed to help manage the needs of the departments and to help determine the impact to the budget. Each year department directors will have their respective budgets reviewed by the City Manager prior to their presentation to the City Council. During this review department directors will formally request and identify expansion items included in their budget. An expansion item has been defined as the addition of any new capital equipment or personnel. The table below is a summary of the approved FY13 expansion requests.

Fund Department Type Description

FY13 Budget

Impact

General PW Operations Capital Automatic Paver $95,000.00

$95,000.00

Fleet Fleet Capital Ford Scan Tool $3,000.00

Fleet Capital Freon Machine $4,000.00

$7,000.00

ITS Fleet Capital Gasboy Upgrade / Conversion $60,000.00

ITS Capital Windows 7 Contingency Fund $30,000.00

Police Capital Alarm Management Software $23,000.00

Water Capital Toughbooks for Operations $7,000.00

$120,000.00

Water WU Capital Vacuum Excavator $44,500.00

Airport Airport Capital VERP Upgrade Snow Plow $2,875.00

Solid Waste Solid Waste Capital Diversion Expansion $87,500.00

Total 2013 Expansions Requests $356,875.00

Fiscal Year 2013

Approved Expansion Requests

The table above is a summary of expansion requests that were approved during the FY13 budget process. The amounts represent a total purchase price.

Section 4:

Revenue Projections

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4: Revenue Projections City of Lee’s Summit Annual Budget FY13

REVENUE PROJECTIONS The primary support for general services comes from diverse revenue sources such as property taxes,

sales taxes, and utility franchise taxes. Combined, these major revenue sources comprise approximately

78% of all general fund revenues. The balance of revenues is derived from user charges, fines and

forfeitures, investment income, intergovernmental revenues and miscellaneous fees and charges.

In previous years, these revenue sources experienced steady growth allowing the City to maintain and in

some service areas expand the level of service. Full recovery from the recent economic downturn did

not occur in FY12 as property taxes remained stagnant and even experienced slight decline in some

areas. Modest growth was experienced in sales taxes revenues but mild weather conditions for much of

the year left franchise tax revenues below budget.

The following revenue projection pages are prepared for all major revenue sources over $1 million.

They are presented in order of highest to lowest total revenue.

The starting point for all account revenue projections begins with the new construction building permit

activity of the past year. From this, assessed valuations are projected for the property tax accounts. The

building permit information also provides an estimation of population growth, which is normally

factored into the various accounts such as license, permits and fees. Historical account activity is tracked

to also provide trend information to provide a comparative basis for projections.

Each revenue page has five sections, which lists the account code, legal authorization, description, basis

of revenue projection and the fund collection/distribution.

1. The Account Code section lists the specific line item that the receipt will be posted to in the

city's general ledger accounting system.

2. The Legal Authorization section should list either the state statute or city ordinance, which

allows the city to levy and receive this source of funds.

3. The Description section provides a brief explanation of the formula (i.e. tax levy times assessed

valuation or building permit square footage times rate per foot), or established schedule of fees.

4. The Basis of Revenue Projection section describes the logic and/or assumptions used to arrive

at the projected amounts and possibly he history or trend analysis of the particular account.

5. The Fund Collection/Distribution section lists the most recent five years of actual receipt

activity in the account, plus a projection for the current fiscal year and the upcoming budget

year. In the case where a single revenue account is received in more than one fund, all funds are

listed by fund category and then totaled.

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Legal Authorization:

State Statute : Sections 94.500 to 94.550,

94.575-94.577 & 94.700-

94.705, and Chapter 144

City Ordinance : 1-7(2)

Sales tax is broken between four funds as follows:

General Fund 1.000%

Transportation Fund 0.500%

Capital Projects 0.500%

Local Park Development Fund 0.250%

Collection/ Park Transportation Capital Annual

Distribution General Development Tax Project Percent

Year Fund Fund Fund Fund TOTAL Change

2004 Actual $11,162,329 $4,013,219 $5,351,811 $5,580,304 $26,107,663 7.3%

2005 Actual 11,324,002 4,068,597 5,425,879 5,661,002 26,479,480 1.4%

2006 Actual 12,578,562 4,519,347 6,028,162 6,286,912 29,412,983 11.1%

2007 Actual 11,912,066 4,283,737 5,712,776 5,954,905 27,863,484 -5.3%

2008 Actual 12,395,589 4,091,315 5,889,151 6,196,483 28,572,538 2.5%

2009 Actual 12,293,604 2,957,206 5,834,171 5,995,944 27,080,925 -5.2%

2010 Actual 11,988,325 2,862,358 5,720,233 5,991,814 26,562,730 -1.9%

2011 Actual 12,807,628 3,056,886 6,116,282 6,402,173 28,382,969 6.9%

2012 Budget 13,198,490 3,124,792 6,326,203 6,594,562 29,244,047 3.0%

2012 Projected 13,444,172 3,293,811 6,586,395 6,896,678 30,221,057 6.5%

2013 Budget $14,387,603 $3,434,603 $6,867,925 $7,191,471 $31,881,602 5.5%

Fund Category

Sales Tax

Description:The City imposes a total sales tax of 2.25% on all goods and commodities sold within the City limits, and it is broken down into four funds as

detailed below . Transportation and Park Development local sales taxes are not levied on utilities. The State of Missouri receives the tax from the respective business and distributes the funds monthly to the City.

In an April 5, 2005 special election, the City voted to extend the Park Development Fund's local sales tax for a period of ten years beginning

April 1, 2008 at a rate of one-quarter of one percent (1/4 of 1%). This rate was a .125% reduction from what was then the current rate.

In an April 3, 2007 special election, the City also voted to extend the Capital Improvements sales tax for streets and relate d projects for a

period of ten years from its pending expiration of March 31, 2008 with no rate change.

Therefore, beginning April 1, 2008, the City's total sales tax rate was reduced from 2.375% to 2.25% due the reduction of .125% in the Park Development Fund.

Basis of Projection:

General fund sales tax receipts are projected to end FY12 $245 thousand or 2%above budget. The FY13 budget includes additional revenues from growth at the

Summit Fair shopping center and in the Longview area. The FY13 budget alsoincludes new receipts fo to reflect taxes that have been collected and paid toanother jurisdiction in error but will now correctly flow to the City.

Account Codes:

410.000411.000411.100 411.200

$21,000,000

$23,000,000

$25,000,000

$27,000,000

$29,000,000

$31,000,000

$33,000,000

2004 2006 2008 2010 2012 2013

Financial Trend

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Collection/ Park Transportation Capital Annual

Distribution General Development Tax Project Percent

Year Fund Fund Fund Fund TOTAL Change

2004 Actual $1,145,099 $430,412 $572,549 $572,549 $2,720,610 5.2%

2005 Actual 1,168,929 437,474 583,298 583,298 2,772,999 1.9%

2006 Actual 1,214,815 451,583 602,110 602,110 2,870,618 3.5%

2007 Actual 1,245,288 466,996 615,968 622,644 2,950,896 2.8%

2008 Actual 1,316,622 464,489 658,311 658,311 3,097,733 5.0%

2009 Actual 1,474,003 392,347 737,002 658,488 3,261,840 5.3%

2010 Actual 1,327,463 331,991 663,981 663,981 2,987,416 -8.4%

2011 Actual 1,508,982 377,262 754,491 754,491 3,395,227 13.7%

2012 Budget 1,650,892 398,870 686,946 901,925 3,638,633 7.2%

2012 Projected 1,498,043 374,519 749,022 749,022 3,370,606 -0.7%

2013 Budget $533,299 $133,328 $266,650 $266,650 $1,199,927 -64.4%

EATS -- Local Sales Tax

Fund Category

Legal Authorization:

State Statute : Section 99.820, 99.845

City Ordinance :

Description:

For redevelopment projects approved by ordinance after August 31, 1991, fifty percent of the total additional revenue from taxes, penaltiesand interest which are imposed by the municipality or other taxing districts, and which are generated by economic activities within the area

over a determined base amount, but excluding certain taxes, shall be allocated to, and paid to the municipality, who shall deposit suchfunds in a separate segregated account within a special allocation fund.

Lee's Summit has seven active TIF redevelopment projects which are/will generate economic activity taxes (EATS): Summit Woods,Chapel Ridge, I-470 Business and Technology, Longview, Hartley Block, Todd George and 50 Highway and Summit Fair.

In an April 5, 2005 special election, the City voted to extend the Park Development Fund's local sales tax for a period of ten years beginning April 1, 2008 at a rate of one-quarter of one percent (1/4 of 1%). This rate was a .125% reduction from what was then the

current rate.

In an April 3, 2007 special election, the City also voted to extend the Capital Improvements sales tax for streets and related projects for a period of ten years from its pending expiration of March 31, 2008 with no rate change.

Therefore, beginning April 1, 2008, the City's total sales tax rate was reduced from 2.375% to 2.25% due the reduction of .125% in the Park Development Fund.

Account Codes:

410.001, 411.001

411.101, 411.201

Basis of Projection & Analysis:

The FY12 budget includes revenues from all seven active TIF redevelopment projects which generate EATS. The FY12 projection anticipates 10 months of

EATS collections in the Summit Woods shopping district. The remaining 2 months of collections will be held in a surplus account which will be accessible when the Summit Woods shopping district financing ends.

For FY13, moderate growth of 2.5% is expected in the TIF redevelopment

projects. The large decrease from FY12 to FY13 factors the end of the Summit Woods TIF district.

$0

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

$4,000,000

2004 2006 2008 2010 2012 2013

Financial Trend

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Section 5:

General Fund Overview

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5: General Fund Overview City of Lee’s Summit Annual Budget FY13

GENERAL FUND The General Fund is the general operating fund of the City. Expenditures from this fund provide the basic

city services, such as police and fire protection. It also funds the following departments and the services

they provide: Administration, Codes Administration, Finance, Law, Municipal Court, Planning &

Development, and Public Works.

The major revenue sources of this fund are property taxes, retail sales taxes, and utility franchise

taxes. The remaining revenues are derived from the various user fees and other sources.

A key element of the budget process is projecting the fund’s ending reserve balance. Total expenditures

for the upcoming fiscal year are set based on projected revenues for the coming year and to ensure fund

reserves will remain at the level set by policy.

Fund balance reserves represent the unappropriated accumulation of the difference between actual

revenues and expenditures. The source and timing of revenues dictates the level of fund balance

necessary to avoid cash shortages in normal day to day operations. The City recognizes the need to

establish and maintain adequate reserves to avoid any disruption in service level caused by either a

downturn in a significant revenue item or one that is only received at a particular time such as property

taxes in December. Accordingly, the City Council adopted a resolution that requires a minimum fund

balance of 20% of operating fund expenditures, plus an additional 5% reserve for economic development

opportunities.

The City utilizes Generally Accepted Accounting Practice (GAAP) based budgeting for the General Fund.

This requires that the modified accrual method of accounting is used to record revenues and

expenditures. Revenues are recognized when susceptible to accrual (i.e. when they become measurable

and available). “Measurable” means the amount of the transaction can be determined, and “available”

means collectible within the current period or soon enough thereafter to be used to pay liabilities of

current period.

Revenues susceptible to accrual are property taxes, franchise taxes and interest revenue. Sales taxes

collected and held by the state at year-end on behalf of the City also are recognized as revenue. User

charges, fines, licenses, permits and miscellaneous revenues are not susceptible to accrual because

generally they are not measurable until received in cash.

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GENERAL FUND BUDGET SUMMARYFISCAL YEAR BEGINNING JULY 1

FY 2010 FY 2011 FY 2013

ACTUAL ACTUAL BUDGET PROJECTED BUDGET

REVENUES:

Taxes 45,479,845$ 47,877,351$ 47,405,799$ 46,416,825$ 49,019,420

Licenses, Permits & Fees 1,152,028 1,264,778 1,150,748 1,137,100$ 1,142,674

Fines & Forfeitures 1,580,076 1,388,711 1,460,004 1,377,753$ 1,389,414

Interest 17,227 281,152 416,935 261,452$ 305,484

Intergovernmental Revenues 681,192 1,015,201 887,466 804,153$ 715,348

Charges for Services 3,526,341 3,310,231 3,233,744 3,529,683$ 3,505,177

Other 1,730,562 2,998,211 3,066,341 1,526,258$ 2,578,489

Operating Transfers In 3,392,759 130,404 1,110,540 2,506,999$ 910,000

Total Revenues 57,560,030$ 58,266,039$ 58,731,577$ 57,560,223$ 59,566,006$

EXPENDITURES:

Personal Services* 38,206,547$ 39,339,860$ 40,536,086$ 40,299,428$ 41,998,727

Supplies 1,856,687 2,087,184 2,108,024 1,942,655$ 2,105,512

Contractual Services 6,517,670 7,975,289 7,968,255 7,926,788$ 7,237,588

Maintenance & Repair 4,084,000 4,284,832 4,476,427 4,401,628$ 4,959,527

Utilities and Fuel 2,128,422 2,295,985 2,442,226 2,437,302$ 2,624,052

Capital Outlay 266,093 95,887 21,000 45,754$ 33,000

Operating Transfers Out 391,215 1,500,638 759,402 759,402$ 478,570

Other** 15,841,078 484,661 484,661$

Total Expenditures 53,450,634$ 73,420,753$ 58,796,081$ 58,297,618$ 59,436,976$

Excess of Revenues Over (Under)

Expenditures 4,109,396 (15,154,714) (64,504) (737,395) 129,030

Fund Balance, Beginning of Year 23,217,069$ 27,326,465$ 12,171,751$ 12,171,751$ 11,434,356$

Fund Balance, End of Year 27,326,465$ 12,171,751$ 12,107,247$ 11,434,356$ 11,563,386$

Net Unrestricted Fund Balance 27,326,465 12,171,751 12,107,247 11,434,356 11,563,386

Percentage of Expenditures

(including transfers) 51.1% 16.6% 20.6% 19.6% 19.5%

*No vacancy rate assumption used for Personal Services.

FY 2012

** This summary reflects budget amendments in FY12 and the accural of a one-time legal settlement payment of

$15.5M in FY11.

$5,000,000

$15,000,000

$25,000,000

$35,000,000

$45,000,000

$55,000,000

$65,000,000

$75,000,000

Actual2010

Actual2011

Budget2012

Projected2012

Budget2013

FISCAL YEAR

REVENUES, EXPENDITURES & FUND BALANCERevenue

Expense

Fund Balance

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General Fund

Expenditures by Department

Summary of Significant Assumptions and Changes for FY13

Performance-based merit increases in personal services of 2% average overall

Modified implementation of Phase 2 of the Evergreen Compensation and Benefit Study, effective

January 1, 2013

Reorganization of Procurement Division from Administration Department to Finance Department

Employee health insurance increase of 10%

Electricity cost increase of 6%

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General Fund

Expenditures by Type

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General Fund

Full Time Equivalents (FTE) by Department

Summary of Significant Changes

Actual amounts factor vacancies that have occurred during the fiscal year. A total of 544.46 FTE’s

have been approved by the City Council as required during budget adoption

A new, partial FTE was approved in FY13 for the Public Works Operations Division

74 | P a g e


General Fund

Revenues by Source

Summary of Significant Assumptions and Changes

Property tax levy revenue neutrality equivalent to FY10 level.

Base sales tax increase of 2.5% based, plus limited new growth

License, permits, and fees to remain relatively flat after slow residential growth in FY12

Motor vehicle fuel sales tax increase following the 2010 census adjustment

$300,000 of one time revenue as a result of taxes paid to another jurisdiction in error

$750,000 of one time money to refund a construction loan

75 | P a g e


GENERAL FUND BALANCE During the budget process, the General Fund reserve balance is projected for five fiscal years out from the

budget year to evaluate the long term impact of current budget and spending decisions. The projections

are very fluid, particularly during the budget process and new information becomes available and various

assumptions and budget levels are evaluated. The table below reflects the five year projections used

during the FY13 budget process containing the information available at that time.

FY11

Actual FY12

Projected FY13

Budget FY14

Projected FY15

Projected FY16

Projected

Revenues $58.3 $57.6 $59.6 $61.2 $61.4 $62.4

Expenditures 73.4 58.3 59.4 60.3 62.0 63.7

Net (Rev-Exp) (15.2) (0.7) 0.2 0.9 (0.5) (1.3)

Pct Change - Rev -1.2% 3.5% 2.8% 0.4% 1.6% - Exp -20.6% 1.8% 1.6% 2.7% 2.8%

Fund Balance

Beginning $27.3 $12.2 $11.4 $11.6 $12.5 $12.0

Ending 12.2 11.4 11.6 12.5 12.0 10.7

Pct of Exp (exc 1 time) 22.2% 19.8% 19.6% 20.8% 19.4% 16.8%

Until recently, General Fund revenues exceeded expenditures, as depicted in the following graph. In

FY11, a $15.5 million court settlement created a large peak in expenditures. In addition, due to the

ongoing economic downturn, general expenditures are projected to roughtly equal total operating

revenues in the coming fiscal years. The Summit Woods Tax Increment Financing (TIF) agreement will

mature in 2013, and 100% of the Economic Activity Taxes (EATS) and Payments in Lieu of Taxes (PILOTS)

from that project will flow to the General Fund helping to increase revenues and restore the City’s fund

reserves. For FY13, total revenues (including one-time payments) are expected to be above expenditures

by 1%.

$40

$45

$50

$55

$60

$65

$70

$75

$80

FY08 FY09 FY10 FY11 FY12 Bud FY12 Proj FY13 FY14 FY15 FY16 FY17

Mill

ion

s

Fiscal Year

General Fund Revenues and Expenditures

Total revenues

Total expenditures

Projected

76 | P a g e


In 2004, the City passed a General Fund policy that sets the City minimum general fund balance for the

fiscal year at 20% of projected annual operating expenditures, plus an additional 5% is to be reserved or

designated for economic opportunity funding. The chart below shows that the one-time expense in FY11

brings the General Fund balance to below the 20% level.

Anticipated transfers into the General Fund as well retirement of the TIF as stated earlier will help bring

the fund balance back within the targeted level for FY13 through FY17. Careful planning and budgeting will

be required to ensure the balance remains within the stated policy in out years.

Current Balance

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

$30,000,000

FY08 FY09 FY10 FY11 FY12 Bud

FY12 Proj


Fiscal Year

General Fund Year End Balance

Projected

25% of GF Expenditures

20% of Exp

77 | P a g e

General Fund City of Lee’s Summit Annual Budget FY13

RESOLUTION NO. 04-07 A RESOLUTION OF THE CITY OF LEE'S SUMMIT, MISSOURI STATING THE CITY'S INTENT TO MAINTAIN THE CITY'S GENERAL OPERATING FUND UNRESTRICTED FUND BALANCE IN AN AMOUNT NO LESS THAN 25% OF ANNUAL OPERATING EXPENDITURES.

WHEREAS, the City Council established the City's policy to maintain a minimum fund balance of 20% of expenditures in 1992, which policy has been consistently reaffirmed, most recently in 1996; and,

WHEREAS, the City Council desires to consider the recommended practice of the Government Finance Officers Association (GFOA) to maintain a level of unreserved fund balance in the general fund which gives appropriate consideration to the factors of (1) Predictability of revenues and Volatility of expenditures, (2) Availability of resources in other funds, (3) Liquidity of funds and (4) Designations for specified allocations; and,

WHEREAS, the City of Lee's Summit recently had its general obligation bonds rated AA by

Standard and Poors and Aa2 by Moody's Investor services based on the strength of the City's

revenues and balance of reserves; and,

WHEREAS, in conformity with the recommended practice of the Government Finance Officers Association (GFOA) to maintain an appropriate level of unreserved fund balance in the general fund, and after giving due consideration to the factors relevant to making such a determination the Mayor and City Council desire to establish a 25% Fund Balance where 5% is reserved or designated for “Opportunity Funding."

NOW. THEREFORE BE IT RESOLVED THE CITY COUNCCIL OF THE CITY OF LEE'S SUMMIT, MISSOURI, as follows:

SECTION 1. That the City desires to maintain a minimum fund balance at the end of each fiscal year in excess of 25% of projected annual operating expenditures, where 5% is reserved or designated for "Opportunity Funding." The types of uses eligible for funding from the 5% Opportunity Funding Reserve shall include:

(1) Matching funds for Grants

(2) Economic Development/Business Retention

(3) Planning Studies

(4) Capital Projects

SECTION 2 Tile City Administrator and Staff are authorized to take all necessary steps to implement this policy.

78 | P a g e

General Fund City of Lee’s Summit Annual Budget FY13

Section 3. This Resolution shall be in full force and effect from and after its passage and approval.

Section 6:

General Fund

Department Budgets

80 | P a g e

6: General Fund Department Budgets


ADMINISTRATION DEPARTMENT The Administration Department (Administration) provides general supervision and support for most

departments within the City and also serves as the link between the elected governing body and the staff

of the City’s departments. It houses the City Manager’s Office and oversees Human Resources, the City

Clerk’s Office, and several organization-wide functions such as communications, economic development,

and budget preparation and administration. The budget function was just recently transitioned from the

Finance Department to Administration at the beginning of the fiscal year 2013 process.

Administration also oversees three internal service divisions whose primary function is to provide support

for all City departments including Information Technology Services, Fleet Operations, and Central Building

Services.

Lastly, Administration provides primary support to the Mayor, City Council, the Lee’s Summit 360

Strategic Plan implementation process, and various City boards, commissions and committees. Many of

the committees are comprised of volunteer citizens and community stakeholders who devote their time

for the betterment of Lee’s Summit. Among other support activities, Administration provides research,

analysis, and recommendations on policy and service matters for the elected officials and the City

committees.

Human Resources

The Human Resources Division reports to the Deputy City Manager, and it operates as a partial internal

service agent for all City departments and employees. Its primary function is to administer and oversee all

personnel and employee service programs including recruitment and hiring, performance management,

labor relations, employee benefit programs, payroll, training and development, safety, workers

compensation, and some risk management efforts.

City Clerk’s Office

The City Clerk’s Office is the custodian of records. It is responsible for maintaining the City’s Code of

Ordinances, posting notices for public meetings, preparing City Council meeting agendas and packets, and

responding to requests for information pursuant to requirements of the Missouri Sunshine Law. It also

serves as the election authority for the City and coordinator of elections, among other duties. Most

recently, the City Clerk holds an annual Citizen Leadership Academy for community members interested in

learning more about city government and leadership in general and Lee’s Summit city operations in

particular.

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Administration Department

FY13 Goals and Objectives

Department Overview:

The Office of Administration provides support the administration of City operations, as well as support to the Mayor and City Council. This includes management and evaluation of activities, research and analysis regarding policy development, establishment of operating policies and programs, internal and external communications, and the overall direction and guidance to City departments.

Goals & Objectives:

LS360 or

CC Goal

Tie-in*

Goal: Continue to enhance the City’s quality of life and add value to the City’s tax base.

QoL KPA -

All;

EcoDevo KPA

#2-4

Objective: Encourage and support quality development and redevelopment.

Evaluate the use of economic development tools such as Community Improvement District (CID), Neighborhood Improvement District (NID), Land Clearance Redevelopment Act (LCRA) to encourage quality development and reinvestment of property.

Plan for the development of large land parcels and key undeveloped areas of the City.

Address opportunities for redevelopment of deteriorating residential areas.

Conduct the following Economic Development studies: M-291 Market Analysis & Infrastructure needs, M-150 Land-use Corridor, & I-470 EDA grant match.

Objective: Continue to explore opportunities to maximize cost reductions and maintain quality services.

Explore opportunities to maximize revenues.

Objective: Pursue a cultural arts facility and implementation of the arts needs strategy.

Continue efforts towards the redevelopment of Arnold Hall.

Support the Municipal Building and Equipment Authority (MBEA) to lead in the continued implementation of our strategy.

Conduct a Cultural Arts Facility Study.

Objective: Implement projects passed by voters at the November 2010 General Obligation Bond.

Provide oversight to each project passed by the bond election.

Goal: Section 3.12 (b) of the City Charter calls for performance review of a City operation, program or other matter periodically. Continue comprehensive review of our organization’s strengths and identify opportunities for customer service level enhancements.

Objective: Train supervisors on the organizational-wide communication plan and ethics policy.

Develop business plan, meet with task force members and conduct focus groups with internal and external stakeholders.

Meet with Management Team to identify initiatives to implement the Business Plan.

82 | P a g e



Goal: Complete the Benefits and Compensation studies. LG KPA #2

Objective: Ensure market competitive pay scales.

Work with departments in developing strategies and implementation of phase two of the compensation study done in 2011.

Objective: Evaluate employee benefit program in conjunction with the compensation study for a total compensation strategy.

Work with task force in exploring future health insurance needs of both the employee and the City.

Conduct open enrollment.

Review results and present recommendations to the City Council.

Goal: Support City Boards and Commissions

Objective: Facilitate the implementation of the Lee’s Summit 360º: Charting Tomorrow Strategic

Plan.

Organize and staff quarterly meetings of the Lee’s Summit 360º Implementation Committee and quarterly progress reports by the committee to City Council.

The first Education Summit was held in 2010, continue to support annual Education Summits.

Staff various working groups on topics such as City branding group, a ‘Best Municipal Practices’ policy, and sustainability.

Objective: Provide staff resources and administrative support to other City Boards and Commissions.

Attend regular City Council Committee meetings (F&PC, CDC, etc.).

Attend other board and committee meetings.

Goal: Continue to focus on enhanced communications throughout the community. LG KPA#1

Objective: Disseminate information timely, through multiple means on an on-going basis.

Coordinate with internal departments to improve the quality of information being displayed on the Web site and Cable channel.

Continue to utilize the City Web site, social media sites, Nixle and other media avenues to

present timely and accurate information.

Significant Changes/Initiatives:

Restructured Administration Department

o Add Budget function o Moved Purchasing Division to Finance Dept.

Continue Missouri for Excellence project $28,000 Conduct a Citizens Survey in FY13. $25,000 Conduct a Fire Management Study in FY13. $50,000 Secure grant writer services. $8,000 Upgrade cable channel featuring closed captioning. $14,500 Continue bargaining unit negotiations: $75,000 Support area transit/Rock Island Railroad Coalition: $35,000 Upgrade City web site with citizen engagement function: $12,000 Conduct bond election including cultural facilities: $40,000

83 | P a g e



Performance Measurements FY11 FY12 FY13

Conduct Annual Citizen Leadership Academy

(# of students) 9 15 25

Performance Excellence – Business Plan

Development and implementation

(% Complete) 0% 50% 100%

Council initiated constituent inquiries

(# of inquires) 339 330 350

84 | P a g e



Expenses FY11 FY12 FY12 FY13

Actual Budget Projected Requested $ % $ %

Personal Services $1,932,953 $2,075,612 $2,068,830 $1,783,901 ($291,711) -14.1% ($284,929) -16.0%

Supplies $16,928 $20,438 $20,594 $15,884 ($4,554) -22.3% ($4,710) -29.7%

Other Services $900,136 $1,198,332 $1,267,453 $972,600 ($225,732) -18.8% ($294,853) -30.3%

Maintenance & Repairs $367,506 $194,785 $194,785 $188,605 ($6,180) -3.2% ($6,180) -3.3%

Utilit ies & Fuel $13,715 $14,697 $14,241 $9,483 ($5,214) -35.5% ($4,758) -50.2%

Capital Outlay $7,227 $0 $0 $0 $0 $0

Transfers $0 $0 $0 $0 $0 $0

$0 $0

Department Total $3,238,465 $3,503,864 $3,565,903 $2,970,473 ($533,391) -15.2% ($595,430) -16.7%

Full Time Equivalents (FTE's)

Position Titles

Mayor 1.00 1.00 1.00 1.00 -

City Council 8.00 8.00 8.00 8.00 -

City Manager 1.00 1.00 1.00 1.00 -

Deputy City Manager 1.00 1.00 1.00 1.00 -

Director of Development 1.00 1.00 1.00 1.00 -

Asst. to the City Manager 0.00 0.00 1.00 1.00 1.00 #DIV/0!

Community Services Coordinator 1.00 1.00 0.00 0.00 (1.00) -100.0%

Public Communications Coordinator 1.00 1.00 1.00 1.00 -

Management Analyst 0.00 0.00 1.00 1.00 1.00 #DIV/0!

Administrative Specialist 1.00 1.00 1.00 1.00 -

Office Manager/Executive Asst 1.00 1.00 1.00 1.00 -

Secretary to Mayor/City Council 1.00 1.00 1.00 1.00 -

City Clerk 1.00 1.00 1.00 1.00 -

Deputy City Clerk 1.00 1.00 1.00 1.00 -

City Hall Receptionist 0.00 0.00 0.00 1.00 1.00

Purchasing Manager 1.00 1.00 1.00 0.00 (1.00) -100.0%

Asst. Purchasing Manager 1.00 1.00 1.00 0.00 (1.00) -100.0%

Senior Procurement Officer 1.00 1.00 1.00 0.00 (1.00) -100.0%

Procurement Officer 3.00 3.00 3.00 0.00 (3.00) -100.0%

Asst Procurement Officer 1.00 1.00 1.00 0.00 (1.00) -100.0%

Human Resources Director 1.00 1.00 1.00 1.00 -

Insurance Specialist 1.00 1.00 1.00 1.00 -

Payroll Coordinator 1.00 1.00 1.00 1.00 -

Human Resources Asst 1.00 1.00 1.00 1.00 -

Human Resources Generalist 0.00 1.00 1.00 1.00

Risk Mgmt Officer 1.00 1.00 1.00 1.00 -

-

-

Department Total 31.00 32.00 33.00 27.00 (5.00) -15.6%

Department Total Budget Request $ %

$2,970,473 ($533,391) -15.2%

FTE's 27.00 (5.00) -15.6%

Administration Department (All Programs)

FY13 Department Budget Summary ( Admin, HR)

Difference (FY12 Budget) Difference (FY12 Projected)

85 | P a g e



CODES ADMINISTRATION DEPARTMENT

The Codes Administration Department is staffed with 17 full time employees and consists of

four closely related divisions (Administration, Permit and Plan Review, Building Inspections, and

Neighborhood Services). Each division has a distinct yet vital part of code enforcement within

the community. Through the Neighborhood Services Division, the department also facilitates

the Community Development Block Grant (CDBG) funded Minor Home Repair Program.

The focus of the Codes Administration Department is to ensure buildings and structures are

constructed, utilized, and maintained in a manner that reduces the risk to public health, safety

and welfare. The Administration Division provides administrative functions for the department

and also provides staff support to the Board of Appeals. During the concept stage of a project

the Permit and Plan Review Division reviews all construction documents to ensure code

compliance prior to permit approval and issuance of building permits. Once the building permit

has been issued, the Building Inspections Division ensures the actual construction of the project

complies with adopted building codes and approved construction documents through the

performance of required inspections during various stages of the project. Finally, after project

completion and occupancy, the Neighborhood Services Division assures the structures and

property is used and maintained in a safe code complaint manner. In addition, Neighborhood

Services is also responsible for zoning enforcement to ensure compliance with the provisions of

the Unified Development Ordinance (UDO).

The Minor Home Repair Program facilitated by the department provides a source for low-

moderate income families to make improvements to owner occupied single-family residences

through CDBG grants obtained by the City. This program is often used to abate property

maintenance concerns being pursued by the Neighborhood Services Division.

86 | P a g e



Codes Administration Department



The Codes Administration Department’s primary role is to ensure that buildings, structures and properties are

constructed, utilized and maintained in a manner that reduces the risk to public health, safety and welfare. The

department accomplishes this role through the enforcement of adopted Building Codes (building, mechanical,

electrical, plumbing, fuel gas, energy efficiency, and accessibility), Property Maintenance Codes, Dangerous Building

Codes, and the Unified Development Ordinance (zoning codes).

Goals & Objectives:

LS360 or

CC Goal

Tie-in*

Goal: Provide quality and timely services to promote and influence code compliance and safety within the built environment.

Objective: Ensure quality and timely plan review and inspection services are provided in accordance with established goals/timeframes.

Document, track, and monitor turnaround times for plan review comments, inspection requests and complaint investigations within established goals/turnaround times.

Maintain project files for plan review, building inspections and neighborhood services in accordance with State and local record retention regulations and policies.

Coordinate and communicate with other involved departments and agencies in efforts

to achieved desired end results (Public Works, Water Utilities, Planning & Development, Fire Department, Police Department, Administration, Finance, Law, Prosecutor’s Office, Jackson County Health Department, State agencies).

Review public input, feedback and concerns and consider potential changes to processes, policies or ordinances to continually improve upon services provided.

Respond to emergency call-outs as dictated through public safety departments.

Objective: Administer the City’s Contractor Licensing program to ensure that building, mechanical, electrical and plumbing contractors are properly licensed to perform work within the City.

Document, track and monitor contractor licenses on an annual basis to ensure that contractors meet minimum core competency requirements, insurance requirements and continuing education requirements for renewals.

Communicate and assist contractors with competency exam & continuing education opportunities.

Ensure that building permits are issued to properly licensed contractors in accordance with contractor licensing regulations.

Provide advanced notice to contractors of license renewal requirements in conjunction with Treasury Department.

87 | P a g e



Objective: Promote and support the maintenance and use of public and private property to ensure a well maintained community.

Facilitate the Minor Home Repair Program to assist income qualified single-family homeowners with eligible exterior home improvements

Assist with public awareness of low-interest home improvement loan and neighborhood stabilization opportunities

Continue to develop, refine and implement Crime Prevention through Environmental Design (CPTED) standards.

Continue involvement in the City’s Safe Community Task Force and further develop and train staff on approved CPTED standards.

Increase public awareness/education and public relations within the community through informational presentations at Neighborhood Watch, homeowner associations and other similar community group meetings. Utilize other available media (LSTV, City website, etc.) to increase awareness of regulations.

Objective: Continue to provide training and learning opportunities focused on enhancing effective communication skills and customer service.

Actively participate in the annual development community survey process and consider any improvement opportunities that surface.

Provide advanced notification of any ordinance or enforcement changes to applicable parties prior to effective dates.

Increase verbal and direct communication with the public.

Promote increased communication between all development related departments as they relate to services provided to the development community.

Goal: Implementation and utilization of Information Technology (IT) systems. LG KPA #2

Objective: In concert with ITS Department, actively assist with the development and implementation of the CityView software system(s) and other identified IT initiatives.

Continue to actively participate on the IT Steering Committee as well as other IT related committees and groups to build consensus and ownership of IT programs.

Work with other affected departments through continued implementation and enhancements made available through the CityView replacement software system. Openly and effectively communicate and promote the system to ensure staff and customers understand and utilize the system to enhance customer service to its maximum potential.

Dedicate necessary resources to ensure successful implementation of identified IT initiatives and maximize efficiencies that may be gained through IT projects.

Goal: Promote and encourage employee development. LG KPA #2

Objective: Provide continual learning opportunities for all staff to ensure ongoing staff development.

Enhance communications with employees concerning city issues, projects and policies.

Provide continual technical and non-technical training opportunities for employees throughout the year.

Facilitate cross training between various disciplines to increase consistency and knowledge base amongst staff for all functions provided within the department.

88 | P a g e



Objective: Participate in local, regional, state and national code development programs.

Actively participate in the International Code Council (ICC), Metropolitan KC ICC Chapter, Missouri State ICC Chapter, Region IV Chapter of ICC, American Association of Code Enforcement (AACE), Missouri Association of Code Enforcement (MACE) and other related professional organizations.

Attend and participate in the International Code Council annual business meeting and code development hearings.

Continue positive working relationship with Kansas City Home Builders Association.

Continue membership and participation with the Johnson County Building Officials organization.

Goal: Successfully implement new initiatives or programs as recommended and approved. CC Goal #9;

QoL #4

Objective: Continue to present and implement recommendations identified in the performance audit of the Codes Administration Department and City Council goals.

Continue to develop, refine, and implement operational recommendations.

Upon approval implement and facilitate a proactive code enforcement program, neighborhood code compliance program, and rental registration/inspection

Research and identify green and sustainable design and construction practices for consideration within the community.

Organize and facilitate the review of the 2012 International Building Codes for potential adoption

Implement necessary ordinance amendments, policies and processes to accommodate City’s Sustainability Study/Action Plan and Solar Ready KC (solar panel) initiatives


Development Community communication/coordination: The Codes Administration Department began holding

“builders meetings” each quarter targeting the residential building contractors in an attempt to increase communication, enhance working relationship(s) and provide opportunities for continuing education that may be considered towards contractor license renewals. Various department staff facilitates the information/educational sessions. Feedback received on these sessions to date has been very positive. Codes Administration Department staff organized and facilitates monthly project coordination meetings involving other development related departments and their related staff to discuss current and outstanding project issues/concerns in an attempt to provide advanced notification of potential project concern(s) and streamline project closure. The meetings have increased communication amongst the development team and have proven very helpful in communicating with the development community and reducing the amount of time necessary to gain full project compliance so that a full Certificate of Occupancy may be issued.

2012 Code review: In the first quarter of 2012 staff began evaluating the 2012 International Codes for consideration and potential adoption. The Department has invited local development community representatives to participate on “focus groups” which will review the respective codes and provide feedback and suggestions for potential amendments to the published codes. In addition to reviewing commonly adopted codes (IBC, IRC, IFC, IPC, etc.), the Department is considering adopting an updated energy conservation code.

Residential Rental Property Program: Initial information has been presented to the Community Development Committee for consideration of implementing a residential rental program. At this time it is felt that the use of a Citizen’s Task Force would be beneficial to study the various needs and develop recommendations for the City Council to consider.

Project Implementation: The Codes Administration Department has been actively involved in various initiatives that will require some form of implementation during the course of the next 12 months. These various initiatives include but are not limited to: City's Sustainability Study/Action Plan, Solar Ready KC regional initiative, CityView business licensing software upgrade, Development Process Audit, 2012 Code adoption, and potential creation of residential rental program.

89 | P a g e



Performance Measures FY11 FY12 FY13

Number of permits issued 1,501 5,414** 1,800

Plan review turn around – new

commercial (Stated goal of 14

days)

10 days * 10* 10

Plan review turn around -

add/alter commercial (Stated

goal of 10 days)

6 days * 7* 6

Plan review turn around - new

tenant finish (Stated goal of 10

days)

7 days * 8* 7

Number of Building Inspections

performed 10,109 11,875** 10,500

Neighborhood Services –

request for service 2,254 2,093 2,200

Neighborhood Services -

average # of days to initial

inspection (Stated goal of 3

days)

1.5 Days * 2 * 2

Minor Home repair applications

received 47 60 80

Minor Home Repair – projects

funded 14 13 18

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Personal Services $1,154,348 $1,180,560 $1,144,120 $1,207,582 $27,022 2.3% $63,462 5.5%

Supplies $7,625 $11,398 $13,971 $15,535 $4,137 36.3% $1,564 11.2%

Other Services $115,867 $93,802 $94,161 $105,205 $11,403 12.2% $11,044 11.7%

Maintenance & Repairs $178,814 $112,965 $112,965 $115,310 $2,345 2.1% $2,345 2.1%

Utilities $8,221 $9,012 $9,012 $8,467 ($545) -6.0% ($545) -6.0%

Fuel & Lubricants $18,803 $16,637 $16,637 $20,419 $3,782 22.7% $3,782 22.7%

Transfers $0 $0 $0 $0 $0 $0

Other: $0 $0 $0 $0 $0 $0

$0 $0

Department Total $1,483,678 $1,424,374 $1,390,866 $1,472,518 $48,144 3.4% $81,652 5.9%


Position Titles

Director 1.00 1.00 1.00 1.00 -

Manager of Plan Review/NHS 1.00 1.00 1.00 1.00 -

Manager of Building Inspections 1.00 1.00 1.00 1.00 -

Plans Examiner 1.00 1.00 1.00 1.00 -

Building Inspector 4.00 4.00 3.00 3.00 (1.00) -25.0%

Neighborhood Services Officer 4.00 4.00 4.00 4.00 -

Permit Technician 2.00 2.00 2.00 2.00 -

Community Standards Officer 1.00 1.00 1.00 1.00 -

Office Coordinator 1.00 1.00 1.00 1.00 -

Secretary 1.00 1.00 1.00 1.00 -

Rental Program coordinator/inspector 0.00 0.00 0.00 1.00 1.00

-

Department Total 17.00 17.00 16.00 17.00 -


$1,472,518 $48,144 3.4%

FTE's 17.00 -

Codes Administration

FY13 Department Budget Summary


91 | P a g e



FINANCE DEPARTMENT

The Finance Department is responsible for all cash receipts and disbursements and maintenance of an

internal control structure that adequately safeguards the assets of the City. Finance also oversees the

auditing, procurement, and reporting functions of the City. The department’s expenditures are allocated

between five programs. Those programs are Departmental Administration, Budget and Accounting

Services, Debt and Cash Management, Procurement, and Support to Development. All Finance

department programs are classified in and charged directly to the General Fund.

The Departmental Administration program’s primary function is to account for general and administrative

expenditures necessary to operate the department. These charges are common to all divisions and not

directly associated with any particular one, i.e. Information Technology Systems and Central Building

Services overhead and replacement allocations.

The Budget and Accounting Services program involves the traditional processing of all of the City's invoices

for goods and services and recording all related general ledger transactions in order to prepare financial

statements in conformity with Generally Accepted Accounting Principles. This program is also responsible

for establishing and maintaining an internal control structure and procuring the independent financial

audit each fiscal year. The objectives of an internal control structure are to provide management with

reasonable assurance that assets are safeguarded against loss from unauthorized use or disposition.

The Debt and Cash Management Program is responsible for establishing proper internal controls for the

collection and distribution of revenue for the 70 active funds. In addition, this program oversees the City's

outstanding and active debt issues approximating $74.3 million and maintains the City’s investment

portfolio averaging $100 million according to the City investment policy and cash management

procedures.

Procurement provides centralized procurement of goods and services. The division is responsible for

obtaining commodities and services at the most economical prices while ensuring compliance with all

applicable laws and policies. It also directs the procurement of all major construction projects, professional

services, heavy equipment, vehicles and other goods and services. Lastly, the division establishes contracts

to provide an immediate and uninterrupted source of supplies for frequently used items and is responsible

for the disposal of surplus property.

The Support to Development program accounts for finance related expenditures attributed to economic

development and any associated tax incentive programs.

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Finance Department



The Finance Department is responsible for all cash receipts and disbursements and maintenance of an internal control

structure that adequately safeguards the assets of the City. This includes the processing of all of the City's invoices for goods

and services and recording all related general ledger transactions for the 70 active funds in order to prepare financial

statements in conformity with Generally Accepted Accounting Principles (GAAP).

The Debt and Cash Management (Treasury) Division is responsible for the collection and distribution of revenue. In addition,

this division oversees the City's outstanding and active debt issues and maintains the City’s investment portfolio according to

the City’s investment policy and cash management procedures. The department also accounts for finance related

expenditures attributed to economic development and any associated tax incentive programs.

Goals & Objectives:

LS360 or

CC Goal

Tie-in*

Goal: Provide funding and staff support to the Finance Committee.

Objective: Facilitate and support the meetings that occur on a monthly basis.

Coordinate and manage agendas with other departments and outside organizations for

each meeting.

Transcribe meeting minutes for committee approval and public record.

Goal: Prepare financial information in accordance with Generally Accepted Accounting Principles

Objective: Maintain all financial records in accordance with the best recognized principles and

standards

Prepare Comprehensive Annual Financial Report (CAFR) consistent with criteria established

by the Government Finance Officers Association (GFOA) for its Certificate of Achievement

Excellence in Financial Reporting Programs.

Coordinate financial audit and communications between the Finance and Personnel

Committee and independent auditors.

Implement new accounting pronouncements as required by the Governmental Accounting

Standards Board.

93 | P a g e



Goal: Maintain transparency of financial operations LG KPA#4

Objective: Maintain records of all financial transactions

Provide thorough and accurate financial information.

Maintain careful records of all transactions.

Communicate clearly with anyone who requests information.

Enhance amount of financial information reported on the City’s website

Goal: Monitor and issue city-wide debt obligations. LG KPA#4

Objective: Actively monitor and manage current debt issues to ensure that principal and interest

payments and bond covenants are met

Provide annual NRMSRS (Nationally Recognized Municipal Securities Information

Repository) disclosures within 180 days of fiscal year end.

Calculate annual property tax rates for the annual public hearing process set by the State

of Missouri.

Monitor debt to minimize arbitrage rebate by spending down bond proceeds within two

years of issuance.

Objective: Evaluate revenues and tax rates for future debt issues.

Monitor tax rates and revenues for potential “No Tax Increase” debt issue

recommendations.

Prepare official statement for all new debt offerings.

Coordinate the issuance of new debt with the city’s financial advisor.

Goal: Monitor funds city-wide for investment and cash flow purposes LG KPA#4

Objective: Oversee the investment of funds in the 70 active funds to meet expenses as well as

maximize interest earnings.

Ensure cash funds are on hand to match expected contract and payroll expenses on a daily

basis.

Regularly evaluate investment alternatives to ensure the city is receiving the highest yield

available while complying with the investment policy.

Monitor and revise the city’s investment policy to adhere to current standards and market

conditions.

Goal: Evaluate economic incentive requests for accuracy and benefit to the city. LG KPA#4

94 | P a g e



Objective: Review incentive proposals internally and aided by outside professionals for their feasibility

and accuracy.

Evaluate retail sales by type and per square foot for reasonableness.

Evaluate additional personal and real estate taxes over proposed payback period.

Evaluate additional traffic each proposed development will create on existing or new roads.

Utilize the city’s micro model to evaluate various scenarios.

Goal: Implementation of the new Enterprise Resource Planning (ERP) System. LG KPA#2

Objective: Review and complete the Business Process Survey, aided by outside professionals.

Implement new system including data conversion and data clean up.

Provide training to City employees.

Evaluate current policies and procedures and make needed changes based on the new

system.

Review financial reporting information requirements of all City departments.

Implement citywide an accounts payable automation system that will allow electronic

routing of invoices for approval.


Testing and work towards implementation of a new financial and procurement ERP system.

Movement of the budget functions from the Finance Department to the Administration Department.

Implementation of GASB 54 during fiscal year 2010-2011.

Performance Measures FY09 FY10 FY11 FY12 FY13

Treasury transactions processed 93,826 95,452 98,572 97,000 97,000

Accounts payable invoices

processed

29,056 28,785 25,110 25,000 25,000

Calls to City Hall main line 20,598 19,368 19,424 19,500 19,500

Accounts payable checks issued 9,565 9,210 8,872 8,500 8,500

Business licenses issued 4,563 4,500 5,082 5,100 5,200

95 | P a g e






Supplies $12,935 $11,380 $11,380 $21,200 $9,820 86.3% $9,820 86.3%

Other Services $18,181,719 $1,281,351 $1,315,089 $1,419,333 $137,982 10.8% $104,244 7.9%

Maintenance & Repairs $173,877 $1,732,451 $1,728,442 $2,030,378 $297,927 17.2% $301,936 17.5%

Utilit ies $3,872 $3,720 $3,720 $4,980 $1,260 33.9% $1,260 33.9%

Interfund Transfers $2,150,356 $759,402 $759,402 $478,570 ($280,832) -37.0% ($280,832) -37.0%

$0 $0



Position Titles

Finance Director 1.00 1.00 1.00 1.00 -

Assistant Finance Director 1.00 1.00 1.00 1.00 -

Budget Officer 1.00 1.00 0.00 0.00 (1.00) -100.0%

Cash Management Officer 1.00 1.00 1.00 1.00 -

Financial Analyst 1.00 1.00 1.00 1.00 -

Accounts Payable Supervisor 1.00 1.00 1.00 1.00 -

Accountant 2.00 2.00 2.00 2.00 -

Treasury Cashier 3.00 3.00 3.00 3.00 -

Administrative Secretary 1.00 1.00 1.00 1.00 -

Cash Receipts Clerk 1.00 1.00 1.00 0.50 (0.50) -50.0%

Accounting Clerk 3.00 3.00 3.00 3.00 -

Account Technician 1.00 1.00 1.00 1.00 -

City Hall Receptionist 1.00 1.00 1.00 0.00 (1.00) -100.0%

Purchasing Manager 0.00 0.00 0.00 1.00 1.00 100.0%

Asst. Purchasing Manager 0.00 0.00 0.00 1.00 1.00 100.0%

Senior Procurement Officer 0.00 0.00 0.00 1.00 1.00 100.0%

Procurement Officer 0.00 0.00 0.00 3.00 3.00 300.0%

Asst Procurement Officer 0.00 0.00 0.00 1.00 1.00 100.0%

-

Department Total 18.00 18.00 17.00 22.50 4.50 25.0%


$5,448,339 $506,896 10.3%

FTE's 22.50 4.50 25.0%

Finance



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FIRE DEPARTMENT

The Fire Department provides services to the community in the areas of fire protection, emergency

medical services, rescue services, hazardous materials, and emergency management. The organization is

assigned most emergency service functions of the city other than law enforcement.

The Emergency Services Program of the department includes fire suppression, emergency medical

services, rescue responses, hazardous materials mitigation, and the response and management of citywide

emergencies and disasters. The department provides the emergency services from seven strategically

located fire stations. Fire suppression services are rendered from seven staffed pieces of fire apparatus.

This includes five pumping engines which are Compressed Air Foam System (CAFS) and two combination

engine/ladder trucks. All frontline fire apparatus are equipped with thermal imaging cameras, carbon

monoxide detectors and vehicle extrication equipment.

All sworn personnel are state-licensed emergency medical technicians or paramedics providing emergency

medical service. The department equips all fire apparatus with emergency medical supplies and operates

five paramedic-staffed rescue ambulances. Specialized rescue services include the areas of high angle, fast

water rescue, trench cave-in, automobile extrication, and confined space.

All fire fighters are trained as hazardous materials first responders, and the department operates an

advanced hazardous materials response team. The Fire Department serves as the coordinator for the City

in managing citywide emergencies and disasters.

The Prevention Program of the department provides for loss reduction activities in all mission areas. This

includes fire prevention, hazardous materials prevention, and general safety awareness and education.

The Prevention Program is designed to reduce the loss of life, injuries and property damage from fire,

hazardous materials incidents, and/or man-made and natural disasters.

The department operates a regional fire and emergency medical service communications center. In

addition to serving as the focus for all city communications other than police, the center provides contract

services for the Lake Lotawana, Lone Jack, Fort Osage, Sni Valley, West Peculiar, Western Cass Fire and

Prairie Township Fire Protection Districts.

97 | P a g e



Fire Department



The Emergency Services Program of the department includes fire suppression, emergency

medical services, rescue responses, hazardous materials mitigation, and the response and

management of citywide emergencies and disasters. The department provides the

emergency services from seven strategically located fire stations. Fire suppression services are

rendered from seven staffed pieces of fire apparatus. This includes five pumping engines

which are Compressed Air Foam System (CAFS) and two combination engine/ladder trucks.

All frontline fire apparatus are equipped with thermal imaging cameras, carbon monoxide

detectors and vehicle extrication equipment.

All sworn personnel are state-licensed emergency medical technicians or paramedics

providing emergency medical service. The department equips all fire apparatus with

emergency medical supplies and operates five paramedic-staffed rescue ambulances.

Specialized rescue services include the areas of high angle, fast water rescue, trench cave-in,

automobile extrication, and confined space.

Goals & Objectives:

LS360 or

CC Goal

Tie-in*

Goal: Administer the department’s budget. LG KPA#4

Objective: Conduct budget analysis to manage departmental funds during the fiscal year.

Review expenditures monthly.

Reduce expenditures on overtime by maintaining departmental staffing levels

Goal: Provide personnel management throughout the department. This will include manager/supervisor training and development, maintain federal and state licenses, and participate in local, regional and national emergency services training.

LG KPA#2

Objective: Maintain all department training and re-licensure records to meet or exceed local, state and Federal requirements.

Review training and licensure records monthly to maintain current license standards.

Develop officer training guidelines for future department openings.

Goal: Provide acquisition services for supplies, equipment, apparatus and maintenance.

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Objective: Work with purchasing department for the acquisition of supplies, equipment, and apparatus.

Establish purchase dates throughout fiscal year.

Develop specifications for replacement apparatus (Rescue 11 & Boat 1)

Goal: Provide NIMS training to all Departments to include newly elected officials to meet the Federal requirements.

LG KPA#1

Objective: Provide NIMS training to all employees within the organization.

Complete updated requirements for NIMS training for all members of the Department.

Provide NIMS training to new supervisors within the city’s infrastructure 100, 200, & 700.

Complete required new NIMS training for all city management members.

Goal: Maintain a citywide response time of 5 minutes or less to fire, emergency medical, rescue, and hazardous materials incidents.

LG KPA#1

Objective: Continue to evaluate the deployment and response times of current apparatus.

Re-evaluate run response matrix to develop better response times.

Monitor weekly and monthly run data.

Conduct post-incident reviews.

Review the possibilities of a vehicle locator program to determine closest unit availability.

Conduct trend analysis for EMS responses to establish an additional Rescue at Station 2 with staffing.

Goal: Conduct ongoing training for all members of the department to meet and exceed the basic requirements established for license renewal and continuing education requirements.

LG KPA#4

Objective: Provide both in-house training and regional training to meet and exceed the requirements for continuing education and re-licensure of personnel.

Improve on fire based training.

Participate in large scale metropolitan wide drill (2012).

Conduct table-top exercise involving all city administrative individuals.

Conduct ACLS, BTLS, and BLS training.

Goal: Participate in regional and state mutual aid organizations. LG KPA#1

Objective: Maintain and enhance regional efforts in the areas of planning, training and incident response.

Attend regional meetings through Mid-America Regional Council.

Continue to meet with regional departments.

Goal: Review, update and provide training of City Departments of the emergency operations center for the City of Lee’s Summit. LG KPA#2

99 | P a g e



Objective: Review and update the current city emergency operations plan.

Complete city’s EOP updates and present to City Council.

Exercise established plans during training incidents.

Goal: Review and update the Property Loss Prevention Program for the business community.

Objective: Confirm and update information on business occupancies throughout the City.

Companies will inspect all businesses in the City over a (6) six month period.

All information and data will be placed into the new Computer Aided Design/Records Management System.

Continue developing Pre-fire analysis program using CD format.

Fire Protection systems to be identified.

Goal: Conduct inspection on new and existing buildings to provide consistent on-site inspections to improve communications between the business community and the fire department.

Objective: Conduct inspection during all phases of development and construction, providing the building community a fair and consistent procedure for building within Lee’s Summit. Continue providing all levels of inspections, including company level, shift re-inspections, third inspections by the Prevention Division, target hazard, and life safety inspections to existing businesses within Lee’s Summit.

Goal: Conduct public safety awareness programs to reduce the fire losses within Lee’s Summit. HHS KPA #3

Objective: By continuing with public safety programs to both adult and children.

Continue to deliver Fire Safety Program to all 1st, 3rd and 5th grade students.

Continuation of the Community Emergency Response Team program (CERT).

Develop and institute a community Firefighter Education program. (Fire Ops 101).


Initiate the fire accreditation process to assess management of resources to ensure economy, efficiency,

effectiveness, and accountability of the Fire Department. Conduct a run and incident analysis in preparation of adding an additional Rescue (ambulance) and staffing

to be located at Station #2. Conduct cost analysis on current ambulance fees, involving MARC and multiple ambulance jurisdictions

throughout the metro.

100 | P a g e



Performance

Measurements FY09 FY10 FY11 FY12 FY13

Emergency Medical

Calls for Service (# of

Calls)

5,952 5,732 6,183 6,741 7,246

Fire Related Calls for

Service

(# of Calls)

2,378 2,319 2,548 2,754 2,971

Emergency & Non-

Emergency Hospital to

Hospital Transfers

(# of Transfers)

623 439 499 603 685

101 | P a g e






Supplies $448,023 $527,530 $527,530 $535,330 $7,800 1.5% $7,800 1.5%

Other Services $1,540,278 $1,676,299 $1,676,299 $1,434,192 ($242,107) -14.4% ($242,107) -14.4%


Utilities $185,838 $208,460 $208,460 $199,000 ($9,460) -4.5% ($9,460) -4.5%

Fuel & Lubricant $140,555 $131,852 $131,852 $155,000 $23,148 17.6% $23,148 17.6%

Capital Outlay $18,833 $21,000 $21,000 $22,000 $1,000 4.8% $1,000 4.8%

Other: $0 $0 $0 $0 $0 $0

Other: $0 $0 $0 $0 $0 $0

$0 $0



Position Titles

Fire Chief 1.00 1.00 1.00 1.00 -

Senior Admin. Secretary 1.00 1.00 1.00 1.00 -


Asst. Fire Chief 6.00 6.00 6.00 6.00 -

Battalion Chief 5.00 5.00 5.00 5.00 -

Fire Captain 22.00 22.00 22.00 22.00 -

Fire Specialist 58.00 65.00 65.00 62.00 (3.00) -4.6%

Engineer/Paramedic 16.00 26.00 26.00 26.00 -

Fire Fighter 21.00 4.00 4.00 7.00 3.00 75.0%

Ambulance Billing Clerk 2.00 2.00 2.00 2.00 -

Communications Specialist 8.00 8.00 8.00 8.00 -

Lead Comm Specialist 4.00 4.00 4.00 4.00 -

Communications Supervisor 1.00 1.00 1.00 1.00 -

-

-



$15,696,172 $100,182 0.6%

FTE's 146.00 -

Fire



102 | P a g e



LAW DEPARTMENT

The Law Department is divided into two divisions: Civil and Prosecution.

Civil Division:

This division provides legal services and representation to City departments (services include drafting

contract and easement documents for the Public Works Department, the Water Utilities Department

(along with negotiating and enforcing water purchase agreements and water rates)), provide advice to the

Fire Department and Police Department regarding the public availability of documents within the

provisions of the Sunshine Law, as well as the drafting of ordinances for various police-regulated activities.

Additional police-related assistance is provided with the addition of a Police Legal Advisor housed primarily

in the Police Department.

In litigation where there is insurance coverage provided, the Civil Division acts as a liaison between the City

and the insurance carrier researching and obtaining the documents necessary for the case and

participating in mediation sessions regarding settlement. In addition to lawsuits covered by insurance, the

City has been involved in a class action against a number of telephone landline and cell phone companies

for unpaid franchise and sales taxes. As similar class action cases continue, and the Civil Division will be

involved.

The division also drafts documents, provides legal advice, and interprets contracts for economic

development projects, such as Summit Fair, Langsford Plaza, Summit Woods, New Longview TIF, Ritter

Plaza, and Summit Place.

In 2012, the Law Department will be assuming the responsibilities associated with the property and liability

risk management.

Prosecution Division:

This division is responsible for prosecuting all city ordinance violations in Municipal Court, or trial de novo,

appeals, or jury trials in the Circuit Court.

It also works with community organizations to handle the domestic violence case load in the City. The

cases continue to be handled through another docket in addition to the other Municipal Court cases.

Lastly, the division works with the City’s Codes Administration Department to assist with the Board of

Appeals and to ensure that there is an adequate record should the case be appealed to the circuit court.

103 | P a g e



Law



The Law Department is comprised of two divisions: Civil and Prosecution.

The Civil Division is responsible for providing legal advice and counsel to the Mayor, City Council, appointed officials, and

staff on the full range of legal issues which confront the municipal government. Specialized services are provided to the

Police Department. This Civil Division is also responsible for supervising and monitoring all litigation involving the City,

including outside legal counsel. Risk management (prosecuting or defending) for liability is handled in this Division.

The Prosecution Division is responsible for prosecuting all city ordinance violations in Municipal Court, or trial de novo,

appeals, or jury trials in the Circuit Court. The Prosecution Division also advises police and other enforcement officials on

the preparation and presentation of cases in court and provides training on same.

Goals & Objectives:

LS360 or

CC Goal

Tie-in*

Goal: Continue to provide reliable, efficient, and accurate legal services to the City’s elected and

appointed officials and staff.

Objective: Ensure timely, quality legal services are provided to allow for timely completion of City

projects.

Digitize filing and contract tracking functions.

Respond to all requests for legal services within reasonable timeframe. (e.g., 24 hours for

emails, 1 week for contracts and, lawsuits within legal time constraints, etc.)

Maintain quarterly litigation status reports.

Monitor workloads and support dynamic delegation to ensure timeliness through Law

Department workflow system (request tracking).

Objective: Provide review of state legislation and case law to ensure implementation of most current

changes.

Monitor proposed federal and state legislation affecting the City and its interests.

Monitor the progress of cases affecting municipalities, both federally and on a state level.

Provide updates to officials and staff of applicable changes in the law, as appropriate.

104 | P a g e



Goal: Provide cost-effective legal services to the City officials and departments.

LG KPA#4

Objective: Provide effective staff support to departments.

Provide instruction on sexual harassment and workplace violence.

Provide instruction on various employment issues to Supervisors Group.

Provide “legal tidbits” section for Intranet.

Objective: Provide more efficient and effective litigation services.

Utilize in-house staff more often for lawsuit response and City representation.

Review and manage use and selection of outside counsel.

Goal: Effectively prosecute city ordinances to protect the health and safety of the citizens and the

integrity of neighborhoods.

Objective: Continue to work closely with Police Department, enforcement officials, and Municipal

Court to maintain effective working Code Enforcement personnel relationships and

delivery of services.

Continue to train City personnel to facilitate successful prosecution of ordinance violations.

Research and draft new regulatory and criminal ordinances, as requested.

Continue to review and update existing ordinances for more effective enforcement.

Continue participation in quarterly meetings with Municipal Court Judges, Municipal Court

staff, and Police Chief to identify and resolve procedural issues.

Work with respective departments to obtain restitution information for City losses

Continue working with Hope House and domestic Violence victims.

Objective: Increase effectiveness of Prosecution.

Continue working with Police Department on ticket-writing and testimony.

Continue monthly report on Prosecution activities.

Continue instituting Restorative Justice and Mediation.

Obtain supervisory training for appropriate staff.

Institute monthly staff meetings to monitor performance and to timely address issues.

Bi-monthly departmental staff meetings to monitor workflow and staffing and to timely

address issues.

105 | P a g e



Goal: Continue to develop professional knowledge and skills of Law Department staff. LG KPA#2

Objective: Staff development through cost-effective continuing education and research tools.

Continue to identify cost-effective seminars, CLE programs, and other appropriate training

for each attorney (including the City Attorney) and staff members.

Keep all Department research and reference tools updated for effectiveness and cost.

Complete self-evaluations and professional goals on all staff.

Actively participate in local, state, and national organizations.

Complete testing for Government Fellows Program.

Goal: Increase efforts to reduce liability claims.

Objective:

Hire and train Risk Manager for liability and property.

Review feasibility of self-insurance measures.

Provide training as issues become apparent.

Review claims and resolution.

Establish Police Legal Advisor duties and effectiveness.


Liability and property risk management program will be relocated to the Civil Division for implementation of new claims processes and proactive measures to address claims trends.

Develop Police Legal Advisor position to assist Police command staff with CALEA standards and other issues.

Significant decrease in expenses with conclusion of White and Wilk cases. (-$160,000)

Reorganization of Law Department with addition of part-time prosecutor, elimination of paralegal position, addition of police legal advisor and risk manager. (no increase in FTE’s)

106 | P a g e




Create and implement customer service

surveys and employee surveys

0% 0% 100%

Hire Police Legal Advisor and implement

advisor program with Police Department

0% 25% 100%

Develop and implement comprehensive Risk

Management Program for property and

casualty

0% 10% 100%

Develop and implement training program for

Civil Division to maximize use of research

(Westlaw) service

0% 10% 100%

107 | P a g e





Personal Services $759,843 $768,738 $788,623 $964,759 $196,021 25.5% $176,136 22.3%

Supplies $5,993 $6,375 $8,911 $8,111 $1,736 27.2% ($800) -9.0%

Other Services $691,103 $343,478 $344,138 $168,135 ($175,343) -51.0% ($176,003) -51.1%

Maintenance & Repairs $98,662 $52,404 $52,404 $53,008 $604 1.2% $604 1.2%

Utilities $2,578 $2,740 $2,740 $4,180 $1,440 52.6% $1,440 52.6%

Capital Outlay $0 $0 $0 $0 $0 $0

Other: $0 $0 $0 $0 $0 $0



Position Titles

City Attorney 1.00 1.00 1.00 1.00 -

Deputy City Attorney 1.00 1.00 1.00 1.00 -

Assistant City Attorney 1.00 1.00 1.00 1.00 -

Chief Prosecuting Attorney 1.00 1.00 1.00 1.00 -

Prosecuting Attorney 1.00 1.00 - (1.00) -100.0%

Part-Time Prosecuting Attorney - - 0.50 0.50 0.50 #DIV/0!

Police Legal Advisor - - 1.00 1.00 1.00 #DIV/0!

Risk Manager - - - 1.00 1.00 #DIV/0!

Legal Records Coordinator 1.00 1.00 1.00 1.00 -

Paralegal 1.00 1.00 1.00 (1.00) -100.0%

Legal Assistant (Criminal) 1.00 1.00 1.00 1.00 -

Legal Assistant (Criminal) - - 1.00 1.00 1.00 #DIV/0!

Secretary 1.00 1.00 - 0.00 (1.00) -100.0%

Secretary 1.00 1.00

Part-time Receptionist 0.50 0.50 0.50 (0.50) -100.0%



$1,198,193 $24,458 2.1%

FTE's 10.50 -

Law



108 | P a g e



MUNICIPAL COURT

The Lee’s Summit Municipal Court is a division of the Jackson County Circuit Court. The municipal court

maintains all files and papers necessary to schedule and conduct trials, pleas, pre-trial hearings,

sentencing, probation revocation hearings, and pre- and post-trial motions related to violations of city

ordinances. The administrative and clerical staff, bailiff and judges administer the process of adjudicating

matters under the Court's jurisdiction. The efforts of all are directed toward the goals of the fair and

efficient administration of justice, to dispense equal justice to all, to provide courteous and respectful

service to the public and to encourage respect for the rule of law.

The Lee's Summit Municipal Court consists of two elected Judges, a Court Administrator, Deputy Court

Administrator, two Probation Officers, Court Security Officer, Accounting Technician, Warrant Clerk, Bond

Clerk, two Deputy Court Clerks and a part-time bailiff.

Cases are scheduled for the first four Wednesdays and Thursdays of each month beginning at 8:30 a.m.,

with a final docket held at 3:00 p.m. Presiding Judge James M. Tobin presides over Division 263 on

Thursdays, and Judge Dana M. Altieri presides over Division 243 on Wednesdays. Special dockets are

devoted to animal control cases, domestic violence cases, nuisance cases and zoning matters from the

Neighborhood Services Division. An 8:00 a.m. prisoner arraignment docket is held on Tuesday of any week

lacking a Wednesday court docket.

If the individual charged with the offense pleads guilty, a fine, imprisonment or probation may be

assessed. If the defendant pleads not guilty, a bench trial is conducted. The defendant may appeal a

finding of guilty to the Jackson County Associate Circuit Court. In addition, the Court operates a Violations

Bureau which permits individuals charged with certain traffic and other violations to pay a fine without

appearing before the Judge.

109 | P a g e



Municipal Court



Provide services to ensure the efficient and effective operation of the Court; prepare and administer yearly departmental

budget; develop and implement court policies and procedures including researching and analyzing new technologies and

practices; manage and supervise Court personnel, evaluate staffing requirements and prepare employee performance

appraisals; prepare payroll and purchase departmental supplies and equipment; ensure compliance with legislative changes

and Missouri Supreme Court Operating Rule updates; ensure effective communication with other departments and

governmental agencies; ensure accurate reporting to state and local agencies.

Goals & Objectives:

LS360 or

CC Goal

Tie-in*

Program Mission: To operate the Court in the most efficient and effective manner to promote equal

justice and due process. To evaluate, measure, develop and implement procedures to

improve the daily functions of the Court.

Goal: Improve Justice through Leadership and Service

Objective: Utilize the National Center for State Court’s CourTools to measure and improve court

performance

Complete annual performance measures and assessments for inclusion in CourTools report

Focus on improvements highlighted in previous year’s report and implement strategies for

improvement

Goal: Ensure effective and efficient communication LG KPA#1

Objective: Enhance relationships through open and respectful communication

Value, encourage and recognize efforts of court staff that strive to make a positive

difference

Continue quarterly inter-departmental meetings and participation of Finance Director in

staff meetings

Strive to improve communications with Daviess/DeKalb Detention facility, LSPD and all

other city departments and outside agencies

Goal: Update and maintain Court’s record management/retention plan

Objective: Ensure compliance with Court Operating Rule record retention requirements

Reorganize and streamline current plan

Begin microfilming/scanning project as budget allows

110 | P a g e



Goal: Comply with all state and local reporting requirements

Objective: Ensure state and local reporting is completed as required

Conviction reporting to DOR must meet 7-day guideline

State reports to OSCA due by 15th of each month

Special DWI reporting requirements beginning January 1, 2011

Court Operations Program Overview:

To adjudicate all code violations filed by the City Prosecutor, including, but not limited to, all traffic tickets, domestic

violence, common assault, drug possession, general ordinance violations, animal control violations, zoning violations,

building/inspection code violations and fire code violations. To provide useful information as allowed by law about court

cases as requested. To ensure accurate and timely collection, recording and deposit of court fines, court costs, probation

fees, filing fees and bail bonds.

Goals & Objectives:

LS360 or

CC Goal

Tie-in*

Program Mission: To promote the ends of justice and assure equal justice and due process for all

parties and witnesses interested in matters pending in our Court. To nourish respect for the

rule of the law by all citizens. To administer justice in the most efficient and effective

manner, and to serve the community with courtesy and professionalism. To deliver high-

quality customer service and maintain public confidence in the integrity of the Court.

Goal: Ensure excellent customer service ED KPA#1

Objective: Treat all court patrons with courtesy, respect and professionalism

Empower court staff to value their public service and strive to make a difference daily

Respond promptly and courteously to all telephone and in-person requests

Address any issues of concern in a timely manner

Goal: Optimize performance of case management system

Objective: Utilize available software to maximize efficiency of operations

Ensure the most effective utilization of INCODE case management software

Expand management information reporting for use in performance measures

Goal: Streamline Court dockets to optimize efficiency and service

Objective: Coordinate dockets to provide the most effective service to all court patrons

Examine alternatives to current docketing schedule

Communicate effectively with all stakeholders prior to implementing changes

Continue cooperative relationship with LSPD in coordinating officer schedules

111 | P a g e



Goal: Effective management of public defender and interpreter services

Objective: Ensure effective services are provided as required by law and/or ordered by the court

Review public defender applications for accuracy and completeness before submitting for judicial review

Complete required paperwork promptly and efficiently

Utilize OSCA-certified deaf interpreters and qualified language interpreters

Review and process invoices in a timely manner

Probation Overview:

Provide administration of all supervised and unsupervised court-ordered probations; track program completions; monitor

progress of supervised probationers through weekly and monthly reporting; collect restitution and probation monitoring

fees; administer and direct drug and alcohol testing as ordered by the court or as deemed necessary; ensure complete and

accurate reporting and communication with judges, prosecutors and other parties interested in probationer status;

guarantee probationers are held accountable.

Goals & Objectives:

LS360 or

CC Goal

Tie-in*

Program Mission: Ensure effective and consistent monitoring of probationers and compliance with

court orders. Provide probationers with the tools to become more productive members of

society.

Goal: Ensure probationer accountability and enforcement of court orders ED KPA#1

Objective: Focus on positive and successful outcomes for probationers

Monitor probationer activities to ensure court orders are enforced

Analyze progress of probation clients and determine strategies for successful completion

Provide assistance and needed services as required

Ensure probation monitoring fees are paid as ordered

Goal: Assess available technology to enhance probation program operations

Objective: Maximize use of INCODE case management software for probation reporting

Ensure software is fully utilized for probation management purposes

Communicate with other probation divisions utilizing INCODE

Goal: Enact performance measures to determine program performance

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Objective: Evaluate success of supervision and/or specific programs and services

Measure recidivism rates of both supervised and unsupervised probationers

Determine what tools may further opportunities for success

Assess collection rate for probation monitoring fees and determine strategy for

improvement

Goal: Examine feasibility of Electronic Monitoring for pre-trial release and alternative sentencing

Objective: Optimize cost-saving efforts by addressing pre-trial and sentencing prisoner housing

alternatives

Implement 90-day pilot program to analyze potential cost savings and other benefits as

well as potential risks

Evaluate program results and determine feasibility for a long-term program

Work with local vendors to obtain competitive pricing options

Court Security Operations Overview:

To protect the Municipal Judges, staff and all court patrons entering the courthouse. To guarantee safety and security at the

courthouse, ensuring optimal performance of security screening equipment and routine safety and security requirements are

met on at all times. To effectively neutralize emergency situations as they arise, and ensure proper decorum, conduct and

safety in the courtroom.

Goals & Objectives:

LS360 or

CC Goal

Tie-in*

Program Mission: To ensure safety of court patrons, staff, judges and the general public at all times.

Goal: Maintain safety and security in the courthouse at all times ED KPA#1

Objective: Ensure a safe, secure and dignified environment

Be proactive in evaluating and assessing situations as they occur

Maintain order and proper conduct and decorum in the courtroom and surrounding areas

Ensure proper attire in the courtroom

Goal: Ensure efficient and effective security screening practices

Objective: Fully utilize security staff and equipment

Ensure safe and effective utilization of x-ray and security equipment

Effectively manage staff and contract personnel operating security equipment

Assess training needs and ensure all personnel are effectively trained on equipment and/or

security practices

113 | P a g e



Goal: Maintain and improve relationships and partnerships

Objective: Ensure effective communication with Lee’s Summit Police Department and other agencies

Serve as liasion between police and court concerning prisoner and video arraignment issues

Assist in communications with other LSPD personnel as required

Coordinate police lobby security during court sessions with LSPD

Assist in coordination of video arraignment process with Daviess/DeKalb correctional center

Partner with OSCA state court security specialist to ensure best practices

Goal: Maintain effective Court Security and Emergency Procedures policies and manuals

Objective: Ensure policies and manuals are clear, concise and up-to-date

Review and update policies and procedures on an annual basis

Evaluate Courthouse design relating to any security concerns

Train staff as required, with Emergency Procedures review on an annual basis


Changed employee allocation in relation to their job descriptions

Revised FY12 Projections to account for position vacancies.

Increase in Employee Training: CA-CMP Program; DCA-ICM Program and CSO training.


Cases Filed 15,321 14,747 14,177

Cases Disposed 10,355 10091 10,000

Warrants Issued 3,898 3668 3372

Warrants Served 4,101 3570 3046

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Supplies $7,457 $7,324 $7,324 $6,550 ($774) -10.6% ($774) -11.8%

Other Services $133,157 $103,737 $108,737 $116,336 $12,599 12.1% $7,599 6.5%

Maintenance & Repairs $90,849 $45,742 $47,732 $46,209 $467 1.0% ($1,523) -3.3%

Utilit ies $4,057 $3,125 $3,125 $2,750 ($375) -12.0% ($375) -13.6%


Transfers $0 $0 $0 $0 $0 $0

$0 $0

Department Total $889,728 $816,667 $806,403 $851,675 $35,008 4.3% $45,272 5.6%


Position Titles

Municipal Judge 2.00 2.00 2.00 2.00 -

Court Administrator 1.00 1.00 1.00 1.00 -

Deputy Court Administrator 1.00 1.00 1.00 1.00 -

Probation Officer 1.00 1.00 1.00 2.00 1.00 100.0%

Court Services Officer 1.00 1.00 1.00 0.00 (1.00) -100.0%

Court Security Officer 1.00 1.00 1.00 1.00 -

Accounting Technician 1.00 1.00 1.00 1.00 -

Bond Clerk 1.00 1.00 1.00 1.00 -

Warrant Clerk 1.00 1.00 1.00 1.00 -

Deputy Court Clerk 2.00 2.00 2.00 2.00 -

Court Bailiff 0.25 0.25 0.25 0.25 -

Temporary Clerical 0.50 0.50 0.50 0.50 -

-

-



$851,675 $35,008 4.3%

FTE's 12.75 -

Municipal Court



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PLANNING & DEVELOPMENT DEPARTMENT

The Planning & Development Department provides support services to the development community and

the general public on land use matters

The department is staffed with 9 full time employees and is organized into three divisions consisting of

Administration, Current and Long-Range Planning. The Current Planning Division processes applications for

rezoning, special use permits, special event permits, home occupations, variances, preliminary and final

development plans and subdivision plats and issues sign permits and zoning approvals.

The Long-Range Planning Division prepares current and future land use plans, provides updates to the

Comprehensive Plan, compiles statistics including population projections, produces the annual

development report, prepares maps used by the department and public and manages the Community

Development Block Grant (CDBG) program.

The planning staff reviews all applications and accompanying plans and makes recommendations to the

appropriate board. The department provides staff support for the Planning Commission, City Council,

Board of Adjustments, Historic Preservation Commission, Community Development Committee,

Community Development Block Grant Program Committee as well as ad hoc Committees appointed by the

City Council or Planning Commission. The department also provides information to the general public,

including realtors, appraisers, developers, contractors, citizens and others, regarding general and specific

land use issues.

Planning and Development also participates in special projects such as corridor studies, land use initiatives and

targeted quadrant comprehensive plan reviews as needed.

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Planning and Development



The Planning & Development Department provides support services to the development community and the general public

on land use matters.

The Department is staffed with 9 full time employees and is organized into three Divisions consisting of Administration,

Current and Long-Range Planning. The Administration Division is responsible for managing and directing the overall

operations of the Department including development and monitoring of the Department’s budget, performance goals and

objectives, setting Department policy, directing the amendment process of the UDO and serving as part of the City’s senior

management team. The Current Planning Division processes applications for rezoning, special use permits, special event

permits, home occupations, variances, preliminary and final development plans and subdivision plats and issues sign permits

and zoning approvals. The Long-range Planning Division prepares current and future land use plans, provides updates to the

Comprehensive Plan, compiles statistics including population projections, produces the annual development report, prepares

maps used by the Department and public and manages the CDBG program.

The planning staff reviews all applications and accompanying plans and makes recommendations to the appropriate board.

The department provides staff support for the Planning Commission, City Council, Board of Adjustments, Historic

Preservation Commission, Community Development Committee, Community Development Block Grant Committee as well as

ad hoc Committees appointed by the City Council or Planning Commission. The department also provides information to the

general public, including realtors, appraisers, developers, contractors, citizens and others, regarding general and specific

land use issues.

Planning and Development also participates in special projects such as corridor studies, land use initiatives and targeted

quadrant comprehensive plan reviews as needed.

Goals & Objectives:

LS360 or

CC Goal

Tie-in*

Goal: Provide quality and timely administrative services for staff and customer needs. EcoDevo

KPA#1

Objectives: Adhere to the turnaround times for bench marked responses to applications.

Phone calls or other contacts/requests will be returned within 48 hours of their receipt.

Goal: Provide input on citywide policy issues and special projects.

Objective: Policy issues and special projects shall be provided with a timeline for their completion.

Goal: Provide up to date computer capabilities and utilize current technology whenever feasible.

LG KPA#2

Objectives:

Provide timely input into the new permit processing system

Provide information on the department web page for ease of use

Work with ITS to ensure capabilities will be there each budget cycle.

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Goal: Provide support for the maintenance and preservation of the historic character of the city. QoL KPA#1

Objectives:

Continue the process of establishment of residential National Register Historic Districts based on the historic property survey.

Seek state grant for additional nominations for future residential historic districts.

Continue working with DLSMS on establishing a local historic district for Downtown.

Provide educational materials to areas seeking historic district nomination.

Goal: Administer and provide support for the city’s CDBG program.

Objectives:

To provide timely expenditure of Federal funds in compliance with their standards

Keep accurate up to date records of the various HUD programs

To provide quality CDBG program administration

Goal: Guide the development process to provide for the general welfare of the community and promote efficient and economic processes of land development.

EcoDevo

KPA#1

Objectives:

Review development proposals within two (2) weeks of the pre-application meeting to determine citywide policy implications.

Schedule new applications for PC and CC reviews according to established schedule.

Goal: Provide timely and accurate public notification services.

Objective: Provide timely and accurate public notices to the newspaper.

Goal: Revise ordinances to reflect current trends in land planning.

EcoDevo

KPA#3; LG

KPA#4

Objectives:

Continue UDO amendment process to ensure current and effective trends are considered.

Identify and monitor issues in the planning field for potential amendments to the UDO that will be beneficial to the community.

Goal: Guide the long range planning process keeping it current and available to the public.

Objectives:

Provide annual comprehensive plan review and propose amendments as necessary.

Keep the Department web page up to date with the comprehensive plan

Maintain up to date comprehensive plan for use in development analysis.

Goal: Provide accurate information to customer inquiries in a timely and respectful manner.

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Objectives:

Respond to all inquiries either at the time of initial contact or within a specified amount of time.

Develop up-to-date demographic information in graphic format for handouts.

Goal: Provide user friendly information

Objectives:

Revise informational brochures to reflect current ordinances.

Maintain current information on the City website and Department web page.


Removed two planning studies from FY13 consideration:

o South M-291

o M-291 Redevelopment area 50 Hwy to I-470

Reduced Budget Request for Transit Oriented Development Study to reflect potential grant opportunity keeping

amount necessary for city’s match

Continue implementation of the “Small Business Development Process Management Action Plan”

Begin Implementation of the M-150 Highway Corridor Sustainability Plan

Prepare Comprehensive Plans for newly annexed areas including east 50 Highway area and Unity Village

properties

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Performance Measurements FY09 FY10 FY11 FY12 FY13

Rezoning Applications 2 3 6 5 4

Special use Permit Applications 12 11 18 14 14

Final Plat Applications 5 2 6 8 4

Preliminary Plat Applications 2 3 1 2 2

Minor Plat Applications 21 10 24 15 18

Preliminary Development Plan

Applications

6 9 14 11 10

Final Development Plan

Applications

36 27 61 45 41

Vacation of Easements and

Right-of-Way Applications

6 6 9 5 7

Sign Applications Reviewed by

Planning Commission

13 9 10 6 9

Sign Permits (new tracking) 266 376 353 239 290

Pre-Application Meetings (new

tracking)

97 85 108 83* 115

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Supplies $12,937 $13,850 $13,850 $13,850 $0 $0

Other Services $78,091 $192,198 $190,298 $109,933 ($82,265) -42.8% ($80,365) -42.2%

Maintenance & Repairs $121,429 $67,829 $67,829 $68,327 $498 0.7% $498 0.7%

Utilit ies $2,877 $2,400 $2,400 $3,013 $613 25.5% $613 25.5%


Transfers $0 $0 $0 $0 $0 $0

Department Total $948,797 $1,024,262 $1,022,362 $974,034 ($50,228) -4.9% ($48,328) -4.7%


Position Titles

Director 1.00 1.00 1.00 1.00 -

Deputy Director 1.00 1.00 1.00 1.00 -

Current Planning Division Mgr. 0.00 0.00 0.00 0.00 -

Long Range Division Manager 1.00 1.00 1.00 1.00 -

Sr. Planner 1.00 2.00 2.00 2.00 -

Planner 3.00 2.00 2.00 2.00 -

Planning Tech 0.00 0.00 0.00 0.00 -

Administrative Assistant 1.00 1.00 1.00 1.00 -

Secretary 1.00 1.00 1.00 1.00 -

-

-



$974,034 ($50,228) -4.9%

FTE's 9.00 -

Planning



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POLICE DEPARTMENT

The Police Department is comprised of three (3) divisions: Operations, Investigations, and Administration.

The Department is allocated 143 Police Officers and 68 Civilian Staff for a total of 211 personnel (206.70

FTE’s).

The Administration Division consists of six (6) major components. Those components include the Animal

Control Unit which is responsible for both public health and safety issues related to domestic and non-

domestic animals. The Communications Unit handles all 9-1-1 calls for the City as well as non-emergency

calls for Police and Animal Control. The Public Information Unit is responsible for media relations,

managing the hiring process, and community interaction and crime prevention education through the

Crime Prevention Officer. This unit also supports the Police Service Officers who perform various functions

including walk-in police reports, fingerprinting, and child-safety seat inspection and installation. The

Professional Standards and Compliance Units have overall responsibility of ensuring compliance to policy

and procedure by the department. This is achieved through planning and research and policy

development. The Facilities Maintenance Unit is responsible for the overall upkeep and repair of the police

facilities as well as maintenance of the departments’ communications equipment and installation of

mobile radios, mobile data terminals, and other equipment. Lastly, the Information Management Unit

handles the purchasing function, payroll function, and all other fiscal responsibilities, as well as supervision

of the Records Unit. The Alarm Coordinator is also part of the Records Unit.

The Operations Division includes the District Patrol, Traffic Safety, and Detention Units. The District Patrol

function provides 24 hour police service. They answer calls for service, perform initial crime investigation,

and arrest offenders of the law. A K-9 Unit also supports the Patrol Officers. The Traffic Safety Units’

primary responsibilities are investigating motor vehicle crashes, and enforcement of state and local traffic

laws. The Detention Unit houses short-term inmates and is responsible for the inmates’ life-care needs

while in custody.

The Investigations Division is comprised of three (3) units; Criminal Investigations, Special Investigations

and Juvenile Investigations. The Criminal Investigations Unit performs follow-up investigative work on

reported crimes. In addition, two (2) Domestic Violence Investigators are assigned to this unit. The Special

Investigations Unit investigates narcotics law violations, liquor law violations, and other vice crimes. The

Juvenile Investigations Unit is responsible for all police-related interactions with youth, including: DARE,

School Resource, and Youth Court, which acts as a follow-up in the prevention of delinquency. Two other

Units which add support to the Department, but operate out of the Investigations Division, are the

Polygraph Unit and the Bomb Unit. The Polygraph Unit handles internal affairs investigations. The Bomb

Unit renders assistance with explosives or the threat of explosives. They also provide service to other

agencies as needed.

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Police



In FY 2011, the Lee’s Summit Police Department reorganized itself into four separate divisions: Administration, Criminal Investigations, Operations, and Support Services. This allows duties and responsibilities to be realigned for better efficiency. The Department is allocated 143 Police Officers and 67 Civilian Staff for a total of 210 personnel (206.70 FTEs). The Administration Division consists of three major components. The Public Information Unit is responsible for media relations, managing the hiring process, and community interaction and crime prevention education through the Crime Prevention Officer. The Unit also consists of Police Service Officers who perform various functions including walk-in police reports, fingerprinting, and child-safety seat inspection and installation. The Professional Standards and Compliance Units have overall responsibility of ensuring CALEA Accreditation compliance in policy and procedure throughout the Department. This is achieved through planning, research, and policy development. The custodians are responsible for the overall upkeep and repair of the police facilities. Lastly, the Information Management Unit handles the purchasing function, payroll function, and all other fiscal responsibilities, as well as supervision of the Records Unit. The Alarm Coordinator and Alcohol License Coordinator are also part of the Records Unit. The Investigations Division is comprised of three units; Criminal Investigations, Special Investigations and Juvenile Investigations. The Criminal Investigations Unit performs follow-up investigative work on reported crimes. In addition, two (2) Domestic Violence Investigators are assigned to the Unit. The Special Investigations Unit investigates narcotics law violations, liquor law violations, and other vice crimes. The Juvenile Investigations Unit is responsible for all police-related interactions with youth, including: DARE, School Resource, and Youth Court, which acts as a follow-up in the prevention of delinquency. The Polygraph Unit adds support to the Department, but operates out of the Investigations Division. The Polygraph Unit handles internal affairs investigations. The Operations Division consists of the District Patrol and Special Operations Unit. The District Patrol function provides 24 hour police service. They answer calls for service, perform initial crime investigation, and arrest offenders of the law. The Special Operations Unit is comprised of Traffic, K-9, ESS and EOD. The K-9 Unit also supports the Patrol Officers. The Traffic Safety Units’ primary responsibilities are investigating motor vehicle crashes, and enforcement of state and local traffic laws. The Bomb Unit renders assistance with explosives or the threat of explosives. They also provide service to other agencies as needed through regional cooperative agreements. The Support Services Division consists of three major components. It provides support for the Mission of the Police Department through the management of the Detention Unit, Animal Control Unit, and Communications Unit. The Detention Unit houses short-term inmates and is responsible for the inmates’ life-care needs while in custody. The Animal Control Unit is responsible for both public health and safety issues related to domestic and non-domestic animals. The Communications Unit handles all 9-1-1 calls for the City as well as non-emergency calls for Police and Animal Control.

Goals & Objectives:

LS360 or

CC Goal

Tie-in*

Goal: Reduce Crime (*Local Government KPA, Goal 2, Strategy 1)

Objectives: Implementing Community Oriented Policing and Problem Oriented Policing in conjunction

with crime analysis, in order to impact crime through prevention, displacement and enforcement.

Goal: Improve Traffic Safety (*Local Government KPA, Goal 2, Strategy 1)

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Objective: Increase the safety of the citizens that utilize our roadways by doing the following:

Evaluate crash data in order to recognize causation trends; Develop enforcement, engineering, and educational solutions for problem areas; And increase police presence during identified times and at specific locations to

reduce crashes.

Goal: Strengthen community collaborations towards crime reduction, crime prevention, and responses to crime (*Local Government KPA, Goal 2, Strategy 1)

Objectives:

Implementing smaller police districts (10) in order to enable a closer connection between the police department, businesses and citizens within their coverage area. Thus promoting communication and knowledge of the community.

Utilizing relationships with other public agencies, community and public sector to become involved in significantly reducing crime in their area.

Goal: Facilitate the implementation of new technologies in order to improve departmental efficiency (*Local Government KPA, Goal 2, Strategy 2)

Objectives:

Construction on a new City Radio system to meet the 2013 Narrow Banding Requirement of the Federal Communication Commissions.

Improve interoperable communications between first responders, city departments and other metropolitan agencies.

Goal: Complete the construction of a Police Firing Range and renovation of the current Detention Facility (*Local Government KPA, Goal 2, Strategy 2).

Objectives:

Construction of a Police Firing Range in order to improve department training, raise the level of proficiency and meet national standards.

Improve the intake process of detainees by renovating the intake and housing areas in the Detention Facility.

o Ensure adequate staffing levels during routine and peak intake times. o Identify areas for improvement in the redesign of the Detention Facility. o Maintain/enhance training levels for Detention staff.


FY 2012 marked the conclusion of the four (4) Year plan to hire 21 police officers and support staff thus allowing the Police

Department to implement smaller geographic districts (10) in January 2012. This, in conjunction with the renewed emphasis

on Community Oriented Policing, will assist in strengthening community collaborations towards crime reduction, crime

prevention, and responses to crime. The department has also implemented crime analysis to identify crime trends (“Hot

Spots”) as they develop in order to impact it with prevention, displacement and enforcement strategies.

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Performance Measurements

CY11

Actual*

CY12

Budget

CY12

Projected*

CY13

Budget

Calls for Service 88,846 97,000 89,000 106,000

Part I Crimes 1,854 2,125 1,636 2,125

Total Crashes Investigated-Wide 1,906 1,955 1,965 1,975

Community Policing Initiatives 9,744 9,938 9,938 10,137

Response Time: Emergency 4:43 min 4:30 min 4:30 min 4:30 min

Response Time: Non-Emergency 7:32 min 6:38 min 6:38 min 6:38 min

Animal Control Calls for Service 8,474 8,689 8,500 8,670

*Performance measures for actual and projected have been changed to reflect calendar year results due to mandated

FBI and State of Missouri reporting requirements.

Note: All of the above Performance Measurements (except for Part I Crimes and

Response Times) for CY13 were based upon 2% percent of growth related to the

anticipated increase in population.

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Supplies $368,401 $492,443 $515,636 $494,355 $1,912 0.4% ($21,281) -4.1%

Other Services $1,419,836 $1,817,275 $1,700,405 $1,755,147 ($62,128) -3.4% $54,742 3.2%

Maintenance & Repairs $1,300,687 $933,327 $859,511 $1,051,377 $118,050 12.6% $191,866 22.3%

Utilities $342,266 $394,956 $392,061 $355,830 ($39,126) -9.9% ($36,231) -9.2%

Fuel & Lubricant $300,616 $295,875 $295,875 $382,125 $86,250 29.2% $86,250 29.2%

Capital Outlay $83,058 $0 $24,754 $0 $0 ($24,754) -100.0%

Other: $0 $0 $0 $0 $0 $0

Other: $0 $0 $0 $0 $0 $0

$0 $0

Department Total $17,962,990.00 $19,043,736.00 $18,630,121.00 $19,522,264.00 $478,528.00 2.5% $892,143.00 4.8%


Position Titles

Police Chief 1.00 1.00 1.00 1.00 -

Police Major 2.00 4.00 4.00 4.00 -

Police Captain 6.00 6.00 6.00 6.00 -

Police Sergeant 18.00 19.00 19.00 19.00 -

Police Officer 116.00 116.00 116.00 115.00 (1.00) -0.9%

Manager 1.00 2.00 2.00 2.00 -

Supervisor 2.00 2.00 2.00 2.00 -

Secretary 4.00 3.50 3.50 3.50 -

Police Service Officer 4.00 4.00 4.00 4.00 -

Purchasing & Supply Tech 1.00 1.00 1.00 1.00 -

Evidence & Property Tech 1.50 2.00 2.00 2.00 -

Technical Services Spec 1.00 1.00 1.00 1.00 -

Records Clerks 4.50 4.50 4.50 4.50 -

Lead Communications Spec 3.00 3.00 3.00 3.00 -

Communications Spec 15.00 15.00 15.00 15.00 -

Lead Detention Officer 3.00 3.00 3.00 3.00 -

Detention Officer 7.00 7.00 7.00 7.00 -

Parking Control Officer 1.00 1.00 1.00 1.00 -

Facility Services Tech 1.00 1.00 1.00 1.00 -

Custodian 2.00 2.00 2.00 2.00 -

Accreditation Coordinator 1.00 1.00 1.00 1.00 -

Clerk PT 0.20 0.20 0.20 0.20 -

Animal Control Officer 5.00 5.00 5.00 5.00 -

Animal Control Shelter Attend 4.50 4.50 4.50 4.50 -

Animal Control Clerk Typist 1.00 1.00 1.00 1.00 -

-

-



$19,522,264 $478,528 2.5%

FTE's 208.70 (1.00) -0.5%

Police



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PUBLIC WORKS DEPARTMENT

ENGINEERING DIVISION The Public Works Engineering Division is comprised of the Administration Group, a Project Engineering Group, an Engineering Support Group, a Development Engineering Group, a Traffic Engineering Group, and a Construction Management Group. Funding is primarily from the General Fund, supplemented by transfers from the various enterprise and capital project funds for directly related program costs. The Public Works Administration Group includes the department director and other support staff who provide overall guidance and management of all divisions of the Public Works Department. The Administration Group also includes the centralized customer service function for the department. The Project Engineering group manages the design process for the City's major drainage, water, and sewer infrastructure projects, as well as some road projects. A significant portion of the work produced by this group is in-house design. The Engineering Support Group includes technicians that support the in-house design efforts as well as additional engineering project management for road and airport projects. The support group also provides engineering services to the Public Works Operations Division when needed. Development Engineering provides the development community with the engineering expertise needed to support quality growth and development in the community. It provides engineering review of residential development plans for infrastructure (sanitary sewers, water mains, storm water systems, streets, and traffic controls) sufficiency, serviceability, compatibility, and integration with existing facilities. The Public Works Inspections section inspects all developer-constructed infrastructures for compliance with City codes and makes recommendations for acceptance of the facilities as public. The Traffic Engineering group is responsible for design of traffic control devices, street lighting and some road projects within the City. The group also provides engineering services related to traffic operations and works closely with the Public Works Operations Division. The Traffic Engineering Group is also responsible for the long-range planning of transportation improvements in the City, including the City’s Thoroughfare Master Plan. The Construction Management Group is responsible for the oversight and inspection of road, storm sewer, water and sanitary sewer capital projects. Duties generally include monitoring construction schedules and budgets, overseeing compliance with contract legal requirements, inspecting construction for conformance to project plans and technical specifications, and communication with members of the public affected by the construction project. All of the groups work extensively with other divisions and departments within the City as well as providing professional staff interface with organizations such as the Mid-America Regional Council (MARC), the Missouri Department of Natural Resources (MDNR), and the Missouri Department of Transportation (MoDOT).

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Division Overview:

The Public Works Engineering Division provides technical expertise for managing the planning, design and construction of the City’s infrastructure for transportation, traffic, stormwater, water, sanitary sewer, airport and solid waste. The division is

also involved in assuring and monitoring regulatory compliance in applicable areas.

Goals & Objectives:

LS360 or

CC Goal

Tie-in*

Goal: Address city-wide storm water management issues. LG KPA#3

Objective: Design and construct the approved storm water bond projects.

Goal: Address the City’s long-term transportation needs. LG KPA#3

Objective: Work on design and construction of the 2007 10-Year Road Plan.

Plan for accommodation of alternative transportation modes.

Work on design and construction of road projects in the 2010 No-Tax Increase Bond issue.

Goal: Ensure compliance with City ordinances and policies to deliver to the community, infrastructure that will provide the greatest possible serviceable life.

Objective:

Review development plats and development engineering plans in a timely manner and enforce appropriate minimum design criteria and construction standards for development.

Goal: Respond to inquiries from the public and other departments in a timely and responsive manner.

Objectives:

Enhance customer service by improving tracking of customer inquiries and service requests

through the utilization of the CityWorks program.

Implementing recommendations of public relations consultant to provide consistent and timely responses to customers

Goal: Enhance the City’s overall traffic operation and maintenance.

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Objectives:

In conjunction with the Operations Division of Public Works, develop a long range plan of expanding and enhancing the existing traffic engineering, maintenance and operational services.

Goal: Administer contracts and programs for design, construction and inspection of the City’s

infrastructure projects within established schedules and budgets.

Objectives:

Continue to enhance project management resources and skills.

Complete a project procedures manual for construction inspection.


Implement Customer Service recommendations identified in the Customer Service Analysis conducted by Candid Marketing & Communications and in the 2011 Public Works Strategic Plan. Centralize customer contact for all 4 Public Works divisions working with new Customer Service Supervisor.

Replace existing Total Station Survey Equipment used to conduct in-house surveying $11,000

Develop and implement in-house training program for both technical and administrative functions of Public

Works Engineering


Percentage project overrun including change of scope change orders

1.57% 1.71% 3%

Bridge Sufficiency Rating (Based on biennial MoDOT inspection of Lee’s Summit’s 52

bridges)

88.55% 88.55% 88.55%

Completion of Road Safety Audits (Arterials)

25% (78%)

35% (85%)

45% (100%)

Arterial Lighting Plan Completion (excluding interim roads)

57% 65% 70%

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Supplies $25,344 $14,311 $13,851 $13,855 ($456) -3.2% $4 0.0%

Other Services $149,435 $151,111 $140,572 $142,428 ($8,683) -5.7% $1,856 1.3%


Utilities $15,551 $16,340 $16,340 $15,650 ($690) -4.2% ($690) -4.2%

Fuel & Lubricant $27,350 $26,123 $24,980 $37,159 $11,036 42.2% $12,179 48.8%

Capital Outlay $0 $0 $0 $11,000 $11,000 100.0% $11,000 100.0%

Transfers $0 $0 $0 $0 $0 $0



Position Titles

Director of Public Works 1.00 1.00 1.00 1.00 -

Deputy Director Admin & Ops 1.00 1.00 1.00 1.00 -

Deputy Director/ City Eng 1.00 1.00 1.00 1.00 -

Development Engineering Mgr 1.00 1.00 1.00 1.00 -

City Traffic Engineer 1.00 1.00 1.00 1.00 -

Construction Manager 1.00 1.00 1.00 1.00 -

Supervisory Engineer 2.00 2.00 2.00 2.00 -

PW Inspections Supervisor 0.10 0.00 0.00 0.00 -

PW Management Analyst 1.00 1.00 1.00 1.00 -

Senior Staff Engineer 6.50 6.00 6.00 6.00 -

Staff Engineer 2.60 3.60 3.60 3.00 (0.60) -16.7%

Senior Engineering Technician 2.50 2.00 2.00 2.00 -

Engineering Technician 3.00 3.00 3.00 2.00 (1.00) -33.3%

Right of Way Agent 1.00 1.00 1.00 1.00 -

Erosion & Sediment Control Insp 1.00 1.00 1.00 0.00 (1.00) -100.0%

CIP Resident Inspector 4.00 3.00 3.00 3.00 -

PW Inspector 3.00 3.00 3.00 6.00 3.00 100.0%

Utility Coordinator 0.00 0.00 0.00 0.00 -

Utility Inspector 2.00 2.00 2.00 0.00 (2.00) -100.0%

Administrative Assistant 1.00 1.00 1.00 1.00 -

Secretary 1.00 1.00 1.00 1.00 -

Clerk/Typist 1.00 1.00 1.00 1.00 -

Engineering Intern 0.00 0.00 0.00 0.00 -

Temporary Part Time 4.80 2.35 2.35 5.80 3.45 146.8%

Customer Service Manager 0.00 0.00 0.33 1.00 1.00 100.0%

-

-


Department Total Budget Request $ % $ %

$4,090,005 $399,295 10.8% $306,943 8.1%

FTE's 41.80 2.85 7.3%




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PUBLIC WORKS DEPARTMENT

OPERATIONS DIVISION

The Public Works Operations Division maintains public infrastructure—the transportation network

including City owned traffic signals, school flashers, street lights and the storm water collection system.

During the winter months snow removal becomes the top priority.

This division (with the Airport Division and Solid Waste Division) is under the supervision of the Deputy

Director of Public Works. The Operations Division is divided into six main groups which include

Administration, Stormwater, Bridge and Right-of-Way, Traffic, Street Maintenance, and Capital Pavement

Management.

The Administration Group coordinates the budget and tracking of information and costs within the

division. An infrastructure management software program called Cityworks is utilized to track costs,

evaluate efficiency, and manage performance. This group also administers the Adopt a Street program; all

locations adopted are either a half mile or one mile in length.

The Street Maintenance Group performs pothole patching, pavement inspection (for the Overlay, Slurry

seal and Crack seal programs) and maintenance on streets, alleys and City owned parking lots. The City

currently has 1,029 lane miles of City owned pavement.

The Storm Water Group inspects, maintains, and repairs the 1,313,720 lineal feet of storm pipe as well as

the 14,336 storm water structures currently in the system. Street sweeping is also part of this group.

The Bridge and Right-of-Way Group performs maintenance and repair on the 52 City maintained bridges as

well as sidewalk maintenance, tree trimming, right-of-way mowing, weed spraying and litter pickup.

The Traffic Group fabricates and installs street name signs, regulatory signs and warning signs throughout

the City. They also perform paint striping on City owned parking lots and cross-walks. This group also

performs maintenance and repair on 54 signaled intersections and 1500 City owned street lights, including

133 downtown street lights. This group also performs locates for any excavations in the vicinity of City

owned signals and street lights.

Capital Pavement Management is also administrated out of this division. Pavement management includes

crack seal, micro surface, ultra thin bonded wearing surface, overlay and curb replacement for 1,029 lane

miles of City maintained roadway. MicroPaver software is currently being implemented to evaluate the

roadway infrastructure based on current pavement inspections. MicroPaver once fully functional will

identify priorities and trends in capital pavement management. This group also oversees the sidewalk gap

and repair bond program. The City is responsible for over 350 miles of sidewalk.

131 | P a g e





Division Overview:

The Public Works Operations Division maintains the public infrastructure—the street network including traffic signals, school flashers, street lights (City owned) and the storm water collection system. During the winter months, snow removal is our top priority.

Goals & Objectives:

LS360 or

CC Goal

Tie-in*

Goal: Extend the lifespan of City streets through proactive repair and preventative maintenance. LG KPA#3

Objective: Maintain the surface integrity of the City’s transportation network.

Crack seal streets within five years following construction or surface treatment, budget

permitting

Slurry seal streets within seven years following construction or surface treatment, budget permitting

Overlay streets with a PCI less than 70, budget permitting

Repair pavement cracks greater than 1 1/2” within 12 months

Perform maintenance on all City maintained alleys and rock roads annually

Inspect and/or patch damaged curbing within seven calendar days, weather permitting

Perform annual maintenance on all City-owned parking lots

Seal 25% of all 49 City-owned bridge decks annually

Objective: Maintain City streets to ensure the safe traffic flow for the City’s traveling public.

Patch all potholes within one working day (24 hours) weather permitting. (City Council Goal)

Perform needed maintenance after the Biennial MoDOT bridge inspections on all 49 City-owned bridges

Objective: Maintain the City’s sidewalk system for the safe travel of pedestrian traffic.

Maintain or replace select damaged regulatory signs with temporary signs within two hours.

Maintain or replace damaged regulatory and warning signs with permanent signs within 14 calendar days, weather permitting

Install new signs after receiving request within the Public Works priority schedule:

High priority two weeks

Medium priority four weeks

Low priority eight weeks

Respond to dark traffic signals in accordance with City policy and respond to malfunctioning City maintained signals within four hours

Perform preventative maintenance on all City maintained signals, street lights and school flashers annually

132 | P a g e



Paint all non thermo-plastic pavement markings for school zones, cross-walks, stop bars and City owned parking lots annually

Respond to all customer service requests within two working days regarding malfunctioning City owned street lights

Forward all customer requests on leased lights to KCP&L within one business day

Goal: Maintain the Public storm water infrastructure system in working condition. LG KPA#3

Objective: Deploy resources to maintain the public storm system and prevent flooding where possible.

Inspect all City maintained storm boxes every four years.

Respond to blockages in storm boxes that are causing flooding within two hours

Inspect all City maintained concrete (improved) ditches quarterly

Remove debris from City-owned detention ponds, ditches, and storm water channels within 30 days

Respond to blockages in concrete ditches and box culverts that are causing flooding within 2 hours

Replace deteriorated storm water pipe within 60 days, budget permitting

Sweep all curbed arterial streets four times a year, curbed collector twice a year and curbed residential streets once a year, and sweep downtown streets weekly to improve water quality

Goal: Maintain the City’s Right of Way according to the City’s policies and procedures.

Objective: Maintain the City’s right of way areas and provide maintenance of right of way infrastructure.

Respond to and remove down trees and limbs in the right of way within two hours, weather permitting

Permanently remove hazardous dead trees within our capabilities within 14 calendar days

Notify property owners of scheduled tree trimming at least 30 days prior to performing work

Repair or replace all City maintained guardrail and fencing within seven calendar days for emergencies and 30 calendar days for nonemergency, weather permitting

Install citizen-provided driveway culvert pipe within 30 calendar days for citizens

Jet blocked driveway culverts within seven days

Remove graffiti within one business day

Clean and re-cut ditches located in the right of way that are City maintained within 30 calendar days, weather permitting

Remove dumped trash and debris within City maintained right of way within seven calendar days, weather permitting

Remove litter from the right of way as schedule allows.

Repair damaged shoulders within 14 calendar days, weather permitting

Perform quarterly rail inspections by utilizing a qualified outside firm

Perform preventive maintenance on the City’s two railroad spurs annually

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Goal: Provide a safe street network for the traveling public immediately following winter

weather.

Objective: Clear snow and ice from City streets within the parameters set in the Snow Plan.

Remove ice and snow from City owned streets in accordance with the annual Snow Plan.

Provide clear and concise communication to elected officials and the public during all snow events.

Review Snow Plan and response annually to ensure goals are being met.

Goal: Provide oversight of the Division by using effective industry practices.

Objective: Review operations on a monthly basis to improve efficiency and effectiveness.

Oversee and administer the Operations Division budget to keep performance and spending within allotted budgetary resources

Ensure compliance with all City, Department and Division policies and procedures related

to safety, accidents and worker’s compensation

Objective: Train, develop, and maintain a professional workforce to provide superior customer service.

Maintain a professionally trained staff by providing at least 40 hours of annual training

Respond to emergencies for general public safety within two hours during evenings and weekends


Public Works Operations will test Clearlane, a deicing product that is safer for the environment. The increase in

cost is $34,200. AVL enhancements $4,000. Reoccurring cost for AVL service $6,495. Fill the Clerk Typist position with a part-time employee. Upgrade asphalt paver from pull behind drag box to self propelled paver. The impact to the VERP program is a

savings of $85,300.

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External customer satisfaction levels as measured through annual survey

82% 87.5% 90%

Slurry seal streets within seven years following construction or overlay

(% Complete)

100% 100% 100%

Remove ice and snow from City streets in accordance with the annual Snow Plan

97% 100% 100%

Perform preventative maintenance on all City maintained signals, street lights and school flashers annually (% Complete)

100% 100% 100%

135 | P a g e






Supplies $648,739 $1,002,975 $809,608 $980,842 ($22,133) -2.2% $171,234 21.2%

Other Services $985,834 $1,110,672 $1,089,636 $1,014,279 ($96,393) -8.7% ($75,357) -6.9%


Utilities $1,075,613 $1,144,989 $1,137,059 $1,224,458 $79,469 6.9% $87,399 7.7%

Fuel & Lubricant $187,954 $171,300 $178,800 $201,538 $30,238 17.7% $22,738 12.7%

Transfers $0 $0 $0 $0 $0 $0



Position Titles

Operations Superintendent 1.00 1.00 1.00 1.00 -

Asst. Superintendent 0.00 0.00 0.00 0.00 -

Manager of Streets 1.00 1.00 1.00 1.00 -

Project Manager 1.00 1.00 1.00 1.00 -

Field Supervisor 0.00 0.00 0.00 0.00 -

Street Maint. Supervisor 1.00 1.00 1.00 1.00 -

Signs & Markings Supervisor 1.00 1.00 1.00 1.00 -

Bridge & ROW Supervisor 1.00 1.00 1.00 1.00 -

Storm Water Supervisor 1.00 1.00 1.00 1.00 -

Signal & Lighting Supervisor 1.00 1.00 1.00 1.00 -

Senior Signal & Lighting Tech. 1.00 0.00 0.00 0.00 -

Signal & Lighting Technician 1.00 2.00 2.00 2.00 -

Signs & Markings Technician 3.00 3.00 3.00 3.00 -


Administrative Coordinator 1.00 1.00 1.00 1.00 -

Service Attendant 1.00 1.00 1.00 1.00 -

Clerk Typist 0.00 0.00 0.00 0.55 0.55 #DIV/0!

Equipment Operator II 7.00 7.00 7.00 7.00 -

Equipment Operator I 11.00 11.00 11.00 11.00 -

Maintenance Worker II 11.00 11.00 11.00 11.00 -

Maintenance Worker I 3.00 3.00 3.00 3.00 -

Seasonal Weedeater Operators 0.00 0.75 0.00 0.00 (0.75) -100.0%

Temporary Professionals (Sidewalk) 1.74 2.49 2.49 1.66 (0.83) -33.3%



$7,213,303 $116,664 1.6%

FTE's 49.21 (1.03) -2.1%




Section 7:

Special Revenue

Funds

137 | P a g e

7: Special Revenue

Funds


Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than

expendable trust or major capital project) requiring separate accounting because of legal or regulatory

provisions or administrative action. The City’s Special Revenue Funds are as follows:

PARKS AND RECREATION SPECIAL REVENUE FUNDS:

Park Board (Parks & Recreation) — Accounts for activities of the Park Board, who

administers operations of all City parks.

Senior Center (Gamber Center) — Accounts for the activities of the Gamber Community

Center.

Swimming Pool (Aquatics) — Accounts for the activities of the municipal swimming pool

operation.

Community Center — Accounts for the activities of the Legacy Park Community Center

operation.

Cemetery Trust — Accounts for plot and monument sales for perpetual care funding.

OTHER SPECIAL REVENUE FUNDS:

Business and Industry Fund — Accounts for and distributes the proceeds from a 5% tax on certain

gross receipts of hotels, motels, and similar places of business.

CDBG Entitlement Fund — Accounts for Community Development Block Grant (CDBG)

federal funding passed through to other agencies.

Violence Against Women Grant Fund – Accounts for federal monies used for the protection

of women.

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7: Special Revenue

Funds


PARKS AND RECREATION DEPARTMENT

SPECIAL REVENUE FUNDS

The Parks and Recreation Department is structured within six programs: Administration, Planning and

Development, Operations and Construction, Grounds Maintenance, Legacy Park, and Beautification

Commission. Within these programs, the department administers eight funds: five Special Revenue

Funds, two Capital Project Funds (greenway and Neighborhood Development), and one Enterprise

Fund (Harris Park Community Center). Descriptions and budgets for the Capital Projects and Enterprise

Funds may be found in their respective sections of this document.

The special revenue funds of the Parks and Recreation Department include: Parks & Recreation,

Gamber Center, Swimming Pool, Community Center, and Cemetery Trust Funds. They are accounted

for as special revenue funds and utilize Generally Accepted Accounting Practice (GAAP) based

budgeting. This requires that the modified accrual method is used to record revenues and

expenditures. Revenues are recognized when susceptible (i.e. when they become measurable and

available). Measurable means the amount of the transaction can be determined and available means

collectible within the current period or soon enough thereafter to be used to pay liabilities when due.

Revenues susceptible to accrual are property taxes and interest revenue. Admission fees, user charges,

concession sales and miscellaneous revenue are not susceptible to accrual.

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7: Special Revenue

Funds


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7: Special Revenue

Funds


* Note: Harris Park Recreation Center is categorized as an enterprise fund. More detail can be found

in subsequent pages.

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7: Special Revenue

Funds


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7: Special Revenue

Funds


PARKS AND RECREATION SPECIAL REVENUE FUND

The Parks & Recreation Fund is used to account for the maintenance of 28 municipal parks, which include

recreational facilities for softball, baseball, soccer, tennis, picnics, walking/jogging, handball/racquetball,

basketball and volleyball. Numerous playgrounds and all-purpose open space are also available to the

citizens of Lee's Summit. The primary source of revenue is a 0.1595 cent property tax levied to support park

operations. Five divisions are represented in this fund including:

Administration – this division provides leadership, coordination and support services including

marketing, financial oversight, and overall support for the Parks and Recreation Board.

Park Operations and Construction – this division provides maintenance of park grounds, equipment,

buildings, special facilities, and construction and renovation of neighborhood parks. Neighborhood

park planning and development services and construction are included in this program.

City Grounds and Facilities Management – this program accounts for costs related to contracting

with the City for turf and landscape maintenance of public buildings, medians, city parking lots, and

islands.

Legacy Park Management – this program provides maintenance for Legacy Park grounds, ball fields,

equipment, concession buildings, pump house, lake and irrigation.

Beautification Commission – this program accounts for costs associated with staff support and

projects for the activities of the Beautification Commission.

The Parks & Recreation Fund is a special revenue fund and utilizes Generally Accepted Accounting Principles

(GAAP) based budgeting. This requires that the modified accrual method is used to record revenues and


and available). Measurable means the amount of the transaction can be determined and available means


143 | P a g e

7: Special Revenue

Funds


Parks and Recreation


Fund Overview:

The Parks and Recreation Department operates with a fund budget of $3.1 million and twenty-four (24) full time employees.

The department operates with five (5) programs: Administration, Parks Planning, Development, Operations and

Construction, Grounds Maintenance, Legacy Park, and Beautification Commission. The department utilizes many part-time

seasonal employees and numerous contractors on construction projects and maintenance of the parks as well.

Goals & Objectives:

LS360 or

CC Goal

Tie-in*

ADMINISTRATION

The Administration division provides leadership, analysis, coordination, financial and patron support services for the divisions of the department. Marketing efforts for the department are also coordinated through the Administration section. Customer service, budget and accounting services, and support to the Parks and Recreation Board of Directors are also functions of this section.

Goal: Provide pleasant and prompt service to patrons via telephone, personal appearance, and

mail/fax providing activity registrations, department information, and facility reservations.

Goal: Oversee the department budget preparation and financial status.

Objective:

Prepare the annual budget in accordance with departmental policies and procedures and those extended by the Finance Department for the City Council review process.

Train division managers on budget process and involve them in compiling the data to

produce a comprehensive budget.

Goal: Maintain management information and telecommunications systems.

Objective:

Coordinate ongoing staff training and ensure the integrity of the park management

software data.

Goal: Provide Marketing, Human Resource, and clerical support to all divisions and the Parks Board.

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7: Special Revenue

Funds


PARK PLANNING AND DEVELOPMENT

The Parks Planning and Development Section is responsible for the acquisition and planning of neighborhood parks and greenways, as well as the development of Legacy Park.

Goal: Continue growth management and park planning with comprehensive master plan

development as well as focus on sustainability and trend and grant research.

Objectives:

Continue to use a monthly and daily schedule for facility availability and fill all available space with leagues, programs, rentals, and special events. Ensure all activities have completed facility reservation permit paperwork.

Develop exciting and entertaining recreational programs that are accessible to all patrons.

Work with other LSPR staff to ensure programs are held in a suitable location.

Inspect the building annually to insure that it can be used by all populations.

PARK CONSTRUCTION AND OPERATIONS

The Park Construction and Operations division is responsible for the maintenance, repair, and construction

of park buildings, grounds and equipment. Parks Operations also oversees operations of the Lee’s Summit

Historical Cemetery. This includes record keeping; grave sales; monument sales and grounds maintenance.

Goal: Provide turf, tree, shrub and flower maintenance of park grounds. Maintain Park grounds so

that they are free of trash or other material that would detract from their intended purpose.

Facilitate all grounds maintenance services in all City parks.

Goal: Provide routine playground maintenance to insure safety and accessibility.

Inspect all playground areas weekly April-September and monthly October-March and

perform repairs and replacements as needed.

Goal: Construct and or renovate one neighborhood park per year.

Perform analysis of sites for potential usage as parks as well as cost estimates for

acquisition and development.

Manage construction (contractual and in-house) to build one neighborhood park.

Lea McKeighan Park (Renovation of South side and to Sand Volleyball on North

side), Harris Park (Shade over Playground and Shelter Replacement). General

reconstruction of park amenities as needed.

Goal: Perform annual trail maintenance.

Repair asphalt trails as needed annually.

Repair or replace chip trails as needed annually.

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7: Special Revenue

Funds


Goal: Provide landscape services to City departments through an MOU.

Provide maintenance and installation of Christmas lights and ground displays in the Central

Business District including trees located in Station Park, public buildings and ROW.

LEGACY PARK

This program provides maintenance for Legacy Park grounds, athletic fields, equipment, concession buildings, pump house, lake and irrigation.

Goal: Provide turf maintenance of park grounds and athletic fields.

Supervise mowing and trimming of medians, right of way areas and the Legacy Park

Community Center on a seven to ten day schedule from April through November. Monitor

mowing of athletic fields and maintenance of venue areas by the sports associations.

Perform soil testing, fertilization, seeding, and aeration of all athletic turf areas. Complete

continuous inspection of turf areas to determine stress areas and diseases. Program

irrigation of athletic fields. Maintenance and repair of irrigation system

BEAUTIFICATION COMMISSION

The Beautification Commission is dedicated to ensuring a beautifully landscaped environment, created with conservation in mind that reflects our civic pride and welcomes visitors and new businesses to our unique city. The Commission was established in the enabling resolution by City Council in May, 2001 is to:

Promote the overall image and aesthetics of the community; Promote civic pride through beautification projects; Provide an avenue for citizens to work together on beautification projects.


Administration – Increase of $6,500 for Accreditation and $5,600 for Friends of the Parks quarterly events

Park Operations – Reduction in headcount for the Superintendent of Park Planning and Development. Expansion items totaling $103,300 include: Security cameras and recorder at the Park Construction and Operations Center, the replacement of drinking fountains, shade over the playground at Harris Park, replacement of the shelter at

Harris Park and a Park Master Plan update.

Legacy Park – Expansion items totaling $137,000 include: Asphalt repair on Legacy Park Drive, trash bin enclosures at the Softball and Baseball venues, and shade covers over the bleachers at the Baseball and Softball venues.

Beautification Commission – Budget includes $15,000 to rebuild the planter boxes and fountain at 4th and Main in downtown.

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7: Special Revenue

Funds



Coordinate mowing and turf maintenance (fertilizer,

herbicide, etc) at all Parks and Grounds

Maintenance locations

100% 100% 100%

# of flex memberships billed per year

$ amount of flex memberships billed per year

Average monthly billing processed

52,657

$845,811

$70,484

57,112

$961,436

$80,120

n/a

n/a

n/a

Revenue from shelter rentals $21,490 $21,000 $23,500

Perform park and trail inspections as scheduled 100% 100% 100%

Perform playground equipment safety inspections

as scheduled 100% 100% 100%

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7: Special Revenue

Funds


Revenue FY11 FY12 FY12 FY13


Taxes $2,905,887 $2,896,892 $2,896,892 $2,915,780 $18,888 0.7% $18,888 0.6%

Penalty/Interest $24,130 $30,250 $24,250 $24,250 ($6,000) -19.8% $0

Contributions $38,329 $37,800 $64,000 $62,000 $24,200 64.0% ($2,000) -3.2%

Interest $3,856 $2,000 $2,000 $2,000 $0 $0

Services $12,728 $5,500 $5,500 $5,500 $0 $0

Miscellaneous $71,714 $40,700 $53,525 $43,500 $2,800 6.9% ($10,025) -23.0%

Interfund Transfers In $64,693 $92,089 $92,089 $92,317 $228 0.2% $228 0.2%

Revenue8 $0 $0 $0 $0 $0 $0

Revenue9 $0 $0 $0 $0 $0 $0

Revenue10 $0 $0 $0 $0 $0 $0

Fund Total $3,121,337 $3,105,231 $3,138,256 $3,145,347 $40,116 1.3% $7,091 0.2%



Personal Services $1,812,425 $1,851,606 $1,695,714 $1,822,402 ($29,204) -1.6% $126,688 7.0%

Supplies $193,992 $249,532 $240,098 $259,940 $10,408 4.2% $19,842 7.6%

Other Services $494,070 $475,333 $470,373 $505,651 $30,318 6.4% $35,278 7.0%


Utilities $59,195 $70,833 $69,698 $65,817 ($5,016) -7.1% ($3,881) -5.9%

Fuel & Lubricant $53,913 $47,975 $47,475 $56,525 $8,550 17.8% $9,050 16.0%

Capital Outlay $70,912 $107,000 $107,000 $112,000 $5,000 4.7% $5,000 4.5%

Reimbursement-Interfund Svcs -$167,295 -$185,339 -$185,339 -$189,283 ($3,944) 2.1% ($3,944) 2.1%

Fund Total $2,935,303 $3,105,996 $2,925,218 $3,144,426 $38,430 1.2% $219,208 7.5%


Position Titles

Administrator 1.00 1.00 1.00 1.00 -

Supt of Administration 1.00 1.00 1.00 1.00 -

Accounting Assistant 1.00 1.00 1.00 1.00 -

Marketing Coordinator 0.95 0.95 0.95 0.95 -

Admin Services Coordinator 1.00 1.00 1.00 1.00 -

Service Representative II 1.00 1.00 1.00 1.00 -

Supt of Park Operations 1.00 1.00 1.00 1.00 -

Supt of Park Construction 1.00 1.00 1.00 1.00 -

Supt of Planning & Dev 1.00 1.00 1.00 0.00 (1.00) -100.0%

Asst. Supt of Planning & Dev 1.00 1.00 1.00 1.00 -

Supervisor of Cemetery & Grounds 0.50 0.50 0.50 0.50 -

Maintenance Supervisor-Parks 1.00 1.00 1.00 1.00 -

Legacy Park Supervisor 1.00 1.00 1.00 1.00 -

Master Park Specialist 4.00 4.00 4.00 4.00 -

Senior Park Specialist 5.50 5.50 5.50 5.50 -

Skilled Park Specialist 3.00 3.00 3.00 3.00 -

Fund Total 24.95 24.95 24.95 23.95 (1.00) -4.0%

Fund Total Budget Request $ %

Revenues $3,145,347 $40,116 1.3%

Expenditures $3,144,426 $38,430 1.2%

FTE's 23.95 (1.00) -4.0%

Parks and Recreation

FY13 Fund Budget Summary



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7: Special Revenue

Funds


GAMBER CENTER FUND

The Gamber Center is designed to meet the recreational needs of the 50+ community. The facility also

serves the community at large and consists of a ballroom (banquet seating for 200), bistro, billiards room,

dry craft room, wet craft room, fitness center, aerobics studio, classroom (seating 25), computer lab (seating

12), gift shop and full kitchen. The design of the facility allows for flexibility in programming to accommodate

new trends and technology. Participants will also enjoy outdoor amenities including a gazebo, raised

planting beds, a walking path with 9 pieces of fitness equipment, outdoor seating for the bistro, and a

manicured lawn for outdoor activities.

The fund is a special revenue fund and utilizes Generally Accepted Accounting Practice (GAAP) based

budgeting. This requires that the modified accrual method is used to record revenues and expenditures.

Revenues are recognized when susceptible to accrual (i.e. when they become measurable and available).

Measurable means the amount of the transaction can be determined and available means collectible within

the current period or soon enough thereafter to be used to pay liabilities when due.

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7: Special Revenue

Funds


Gamber Center


Fund Overview:

The Gamber Center began operations in June 2008 and is designed to meet the recreational needs of the 50+ community.

The 18,000 square foot facility also serves the community at large and consists of a ballroom (banquet seating for 200),

bistro, billiards room, dry craft room, wet craft room, fitness center, aerobics studio, classroom (seating for 25), computer

lab (seating for 12), gift shop and full kitchen. The design of the facility allows for flexibility in programming to

accommodate new trends and technology. Participants also enjoy outdoor amenities including a gazebo, raised planting

beds, a walking path with 9 pieces of fitness equipment, outdoor seating for the bistro, and a manicured lawn for outdoor

activities.

Facility operations are funded by user fees, rentals and a portion of the sales tax revenues (maximum $175,000 annually).

Goals & Objectives:

LS360 or

CC Goal

Tie-in*

Goal: Maintain a facility that ensures the safety, comfort and security of all users.

Objectives:

Ensure that adequate staff and volunteers are hired, trained and supervised to perform all tasks assigned in a customer oriented and professional manner.

Supervise all activities conducted in the facility and ensure that all rules of conduct are followed.

Communicate all problems and important information to the Superintendent of Recreation Services on a patron comment form.

Monitor both interior and exterior building conditions to ensure the safety of our participants.

Review and modify annually all operational plans and procedures.

Goal: Ensure the facility and equipment is in good working condition.

Objective:

Monitor the condition of the facility and equipment with daily inspections and testing.

Correct any problems immediately or prepare a work order to have the situation corrected.

Organize and store equipment for safety and access.

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7: Special Revenue

Funds


Goal: Operate the facility to ensure it does not exceed the $175,000 subsidy.

Objective:

Minimize utility consumption without sacrificing participant comfort.

Determine the costs of operation by week, day, hour, and by room.

Consider the options of leasing the kitchen or starting our own catering business.

Provide fitness programming to enhance participation and revenue.

Provide rental opportunities for meetings, conferences, and receptions in the multi-purpose room.

Monitor facility operations with weekly and bi-weekly financial reports that track both

revenue and expense.

Goal: Ensure the facility is accessible to everyone.

Objectives:

Use a monthly and daily schedule for availability of the facility and fill all available space with programs, rentals, and special events. Ensure all activities have completed facility reservation permit paperwork.



Goal: Provide a daily meal program that covers 100% of the costs.

Objective:

Review the menu monthly to determine most popular meals

Maximize rentals and programming prior to and immediately after the lunch hour to encourage participation

Promote catering options to groups that utilize the facility

Continue to offer the Friday Brunch option


Added a Monday/Friday brunch

Added 7 one-act plays that are paired with lunch

Added weekly Billiards Tournaments

Added more fee-based fitness classes

A fee for non-fitness patrons under 50 has been implemented

The feasibility of leasing the kitchen space or starting an in-house catering business will be examined

There is an expansion request for $5,000 to install track lighting in the hallway.

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Funds



Increase cost recovery percentage (excluding the

subsidy from the sales tax revenues) each year.

Goal of the facility is to obtain 100% cost recovery

without the annual subsidy of $175,000.

Cost recovery % including the annual subsidy 111.75% 114.06% 110.88%

Cost recovery % excluding the annual subsidy 65.68% 67.17% 66.19%

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Activity Fees $76,421 $62,497 $81,048 $85,151 $22,654 36.2% $4,103 4.8%

User Charges $2,681 $4,120 $2,899 $3,060 ($1,060) -25.7% $161 5.3%

Rentals $120,110 $146,821 $141,250 $140,380 ($6,441) -4.4% ($870) -0.6%

Interest on Investments $637 $900 $600 $900 $0 $300 33.3%

Miscellaneous $24,664 $27,770 $24,892 $29,670 $1,900 6.8% $4,778 16.1%

Transfer from Other Funds $157,500 $175,000 $175,000 $175,000 $0 $0

Fund Total $382,013 $417,108 $425,689 $434,161 $17,053 4.1% $8,472 2.0%




Supplies $23,097 $23,022 $21,577 $28,823 $5,801 25.2% $7,246 25.1%

Other Services $32,937 $43,282 $43,407 $43,950 $668 1.5% $543 1.2%


Utilities $43,132 $46,921 $43,927 $46,548 ($373) -0.8% $2,621 5.6%

Fund Total $341,840 $377,847 $373,209 $391,561 $13,714 3.6% $18,352 4.9%


Position Titles

Asst Administrator of P&R 0.05 0.00 0.00 0.00 -

Supt. of Recreation Services 0.00 0.10 0.10 0.15 0.05 50.0%

Manager 1.00 1.00 1.00 1.00 -

Custodian 1.00 1.00 1.00 1.00 -

Fund Total 2.05 2.10 2.10 2.15 0.05 2.4%


Revenues $434,161 $17,053 4.1%

Expenditures $391,561 $13,714 3.6%

FTE's 2.15 0.05 2.4%

Gamber Center




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SUMMIT WAVES AQUATIC CENTER FUND

Summit Waves Aquatic Park is open from Memorial Day weekend through Labor Day and is located in Harris

Park. The community wide family aquatics center contains a 6 lane, 25 yard lap pool with 2 diving boards, a

zero depth entry pool with large play feature designed for toddlers, a 900+ foot action river, 1 open flume

slide that can be used as a body slide or can be used to ride a single or double inner tube, and a closed flume

body slide. Participants will also enjoy amenities including shade structures, lounges, family changing rooms,

men’s and women’s locker rooms and a food and beverage operation that will offer items such as value

meals, candy, drinks, breakfast items, salads and items from the grill.

The Aquatics Fund is a special revenue fund and utilize Generally Accepted Accounting Principles (GAAP)

based budgeting. This requires that the modified accrual method is used to record revenues and




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Summit Waves Aquatics Center


Fund Overview:

Summit Waves Aquatic Center is open from Memorial Day weekend through Labor Day (with the exception of when Lee’s

Summit R-7 is in session) and is located at Harris Park. The community wide family aquatics center contains a 6 lane, 25

yard lap pool with 2 diving boards, a children’s pool with large play feature designed for toddlers, a 900+ foot action river, 1

closed flume slide used to ride a single inner tube, and a closed flume body slide. Participants also enjoy amenities including

shade structures, lounges, a birthday party area, family changing rooms, men’s and women’s locker rooms and a food and

beverage operation that offers items such as value meals, candy, drinks, salads and items from the grill. This facility

provides swim lessons, pool parties, public swim times, a swim team and private pool rentals for our patrons.

Goals & Objectives:

LS360 or

CC Goal

Tie-in*

Goal: Operate a facility that is safe for patrons and employees and maintains a decorum that is

conducive to patron enjoyment.

Objectives:

Provide supervision for all programs and activities conducted in the facility and ensure all rules of conduct are followed.

The supervisor will record all problems and patron comments on a patron comment form and forward it to the Superintendent of Recreation Services.

Ensure that adequate staff are hired, trained on the rules of conduct, on duty, and aggressively supervised to maintain a safe swimming environment.

Review sections of the Emergency Operations Manual at each monthly staff meeting.

Goal: Maintain a clean facility at all times.

Objective:

Ensure that adequate staff are hired, trained and on duty to perform all duties deemed necessary to keep the facility clean and safe at all times.

Provide daily, weekly and monthly opening and closing schedules to ensure facility cleanliness and safety.


Goal: Ensure the facility contains equipment that is safe and in good working order.

Objective:

Inspect the condition of the facility and equipment through daily inspection and correct any problem immediately or prepare a work order for future corrections.

Complete a thorough inspection of the facility and equipment prior to opening.

Correct any problems that are noted.

Complete end of season inspection of facility and equipment and address concerns prior to opening the next season.

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Goal: Generate revenue necessary to pay for all operational costs.

Objectives:

Establish fees that are competitive with surrounding communities and relative to the cost of operation.

Determine the costs of operation per week, day, and/or by activity to provide a database for fee assessments.

Manage operational expenses in order to attain full cost recovery.

Manage inventory by monitoring daily and keeping a written record.

Track utility consumption on a monthly basis.

Monitor payroll several times weekly.

Monitor facility operation with weekly and bi-weekly executive summaries that track

revenues and expenses.

Goal: Maximize full use of the facility.

Objective:

Program the maximum use of the facility through swim lessons, public swim times, programs, rentals, and special events.


Revenue-Gate Receipts - The Gate Receipts for FY13 are anticipated to be higher from additional special events (Teen Night and Family Night) and the discontinuation of the "Beat the Heat" discount.

Revenue-Concessions - Beginning with the summer 2012 season, a new coupon program will be offered to both single visit patrons and season pass holders. The single visit patrons will receive a $1.00 off coupon and each season pass holder will receive a $5.00 off coupon book. The coupons can be redeemed in the concession area for certain products. The program anticipates additional net revenue of approximately $4,000.

Personal Services and Fringes - The FY13 budget includes the hiring of a full-time Aquatics

Coordinator (60% allocated to this facility). Also, the allocation of the Superintendent of Recreation has been reduced from 40% to 35% for this facility.

Personal Services and Fringes - Additionally, the FY13 budget assumes all operations of the

Summit Waves facility will be handled by LSPR staff. For the past few years, a majority of the pool management has been outsourced and reflected in Professional Fees (Other Services). Therefore, Salaries-Part Time and the related payroll taxes are approximately $285,000 higher compared to the

prior years. The offset is in Professional Fees (Other Services).

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Single Visits-Resident and Non-resident

(2008–13,345*; 2009–36,773; 2010–44,433)

*facility open partial summer

43,005 46,842 44,808

Teen Night/Family Night Visits

(2008–370*; 2009–1,055; 2010–2,396)

*facility open partial summer

2,334 2,267 1,380

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Activity Fees $488,539 $571,139 $518,908 $565,227 ($5,912) -1.0% $46,319 8.2%

Interest on Investments $377 $400 -$35 $400 $0 $435 108.8%

Rentals $12,018 $20,165 $13,430 $13,350 ($6,815) -33.8% ($80) -0.6%

User Chgs - Concession $85,658 $94,843 $88,462 $109,341 $14,498 15.3% $20,879 19.1%

Miscellaneous $6,015 $5,042 $3,878 $4,517 ($525) -10.4% $639 14.1%

Fund Total $592,607 $691,589 $624,643 $692,835 $1,246 0.2% $68,192 10.9%




Supplies $78,812 $77,589 $77,502 $103,622 $26,033 33.6% $26,120 25.2%

Other Services $349,279 $372,751 $346,700 $48,392 ($324,359) -87.0% ($298,308) -616.4%

Maintenance & Repairs $44,041 $34,322 $92,944 $42,442 $8,120 23.7% ($50,502) -119.0%

Utilities $66,215 $64,480 $58,564 $66,802 $2,322 3.6% $8,238 12.3%

Fund Total $607,541 $628,367 $657,555 $655,752 $27,385 4.4% ($1,803) -0.3%

Revenues less Expenses ($14,934) $63,222 ($32,912) $37,083


Position Titles

Asst Administrator of P&R 0.15 0.15 0.15 0.15 -

Supt of Recreation 0.30 0.40 0.40 0.35 (0.05) -12.5%

Maintenance Supervisor 0.50 0.50 0.50 0.50 -

Aquatics Coordinator 0.00 0.00 0.00 0.60 0.60 #DIV/0!

Fund Total 0.95 1.05 1.05 1.60 0.55 52.4%


Revenues $692,835 $1,246 0.2%

Expenditures $655,752 $27,385 4.4%

FTE's 1.60 0.55 52.4%

Summit Waves Aquatics Center




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LEGACY PARK COMMUNITY CENTER FUND

The Community Center at Legacy Park opened in December 2003 and is approximately 58,000 square feet.

The facility offers a fitness area with various fitness equipment, elevated running track, gymnasium (2

basketball or volleyball courts), 2 racquetball courts, an aerobics/fitness room, a natatorium with various

aquatic features, a child care area, catering kitchen and multi-purpose activity rooms. The Center offers single

visit passes, annual memberships, and Flex (monthly installment) memberships. Also available is a Passport

membership which allows reciprocal use of Gamber Center and Legacy Park Community Center. Other fee

based programs such as swim lessons, massage therapy, instructional and recreational opportunities for the

multigenerational population are also available. A teen summer day camp is also offered at this facility.

The strategic financial goal is to attain 100% operational cost recovery for the facility. The facility is funded

by user fees, facility rentals and memberships.




Measurable means the amount of the transaction can be determined and available means collectible

within the current period or soon enough thereafter to be used to pay liabilities when due.

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Legacy Park Community Center


Fund Overview:

The Community Center at Legacy Park opened in December 2003 and is approximately 58,000 square feet. The facility

offers a fitness area with various fitness equipment, elevated running track, gymnasium (2 basketball or volleyball courts), 2

racquetball courts, an aerobics/fitness room, a natatorium with various aquatic features, a child care area, catering kitchen

and multi-purpose activity rooms. The Center offers single visit passes, annual memberships and Flex (monthly installment)

memberships. Also available is a Passport membership which allows reciprocal use of Gamber Center and Legacy Park

Community Center. Other fee based programs such as swim lessons, massage therapy, instructional and recreational

opportunities for the multigenerational population are also available. A teen summer day camp is also offered at this facility.

The strategic financial goal is to attain 100% operational cost recovery for the facility. The facility is funded by user fees,

facility rentals and memberships.

Goals & Objectives:

LS360 or

CC Goal

Tie-in*

Goal: Maintain a facility that ensures the safety, comfort and security of all users.

Objectives:

Ensure adequate staff is hired, trained and supervised to perform all tasks assigned in a customer oriented and professional manner.

Retain 60% of skilled, conscientious, caring staff to administer the facility programs.

Supervise all activities conducted in the facility and Ensure all rules of conduct are followed.

Communicate all problems and important information to the Superintendent of Recreation Services on a patron comment form.

Monitor exterior building conditions to ensure the safety of our participants.

Review and modify annually all operational plans and procedures.

Provide quality child care for patrons.


Goal: Ensure the facility and equipment is in good working condition.

Objective:

Monitor the cleaning of the facility with daily inspections and correct deficiencies immediately.

Correct any problems immediately or prepare a work order to have the situation corrected.


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Goal: Operate the facility at 100% operational cost recovery.

Objective:

Establish membership rates that are competitive and relative to the cost of operation of the facility. Provide single visit and annual rates that provide the best price possible.

Implement a marketing campaign annually to include community appreciation days.


Determine the costs of operation by week, day, hour, and by court and room.

Provide Fitness programming to enhance memberships.

Provide Aquatic programming to expand and enhance memberships and encourage attendance.

Provide rental opportunities for meetings, conferences, birthday parties and receptions in the multi-purpose room

Market packages to more diversified outlets.

Market facilities to local businesses.

Market facility to local hotel/motels.

Meet weekly with aquatic management company to review operations and concerns and correct if necessary.

Monitor pool usage and patron desires to satisfy majority and enhance participation.

Monitor facility operations with weekly and bi-weekly executive summaries that track both

revenue and expense.

Goal: Ensure the facility is accessible to everyone.

Objectives:

Continue to use a monthly and daily schedule for facility availability and fill all available

space with leagues, programs, rentals, and special events. Ensure all activities have completed facility reservation permit paperwork.



Inspect the building annually to insure that it can be used by all populations.


The facility will continue to offer the RevUp Community and Corporate Wellness Program to the public

with corporate sponsorships and revenue generated from participation.

Should grants become available; a childhood obesity program within RevUp will also be offered to the public.

Expansion items include the replacement of numerous pieces of cardiovascular equipment (2 Upright

Bikes, 2 Treadmills, and 4 Recumbent Bikes), replacement of lobby furniture, and repairs to the roof.

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Operate the facility at 100% cost recovery. Also,

maintain a fund balance of 10% of operating

expenditures (Goal $150,000)

Cost recovery % 111.35% 105.56% 104.26%

Projected Fund Balance at Year-End $106,742 $204,850 $285,296

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Activity Fees $1,483,192 $1,480,385 $1,561,245 $1,592,866 $112,481 7.6% $31,621 2.0%

Contributions $0 $259,625 $135,000 $197,500 ($62,125) -23.9% $62,500 31.6%

Interest -$265 $0 $0 $0 $0 $0

Rentals $129,264 $155,925 $116,919 $134,455 ($21,470) -13.8% $17,536 13.0%

User Chgs-Concession $7,759 $10,690 $7,190 $8,949 ($1,741) -16.3% $1,759 19.7%

Miscellaneous $37,766 $14,964 $17,921 $12,843 ($2,121) -14.2% ($5,078) -39.5%

Interfund Transfers $0 $24,000 $24,000 $24,000 $0 $0

Fund Total $1,657,716 $1,945,589 $1,862,275 $1,970,613 $25,024 1.3% $108,338 5.8%



Personal Services $784,833 $968,834 $868,260 $925,908 ($42,926) -4.4% $57,648 6.2%

Supplies $78,799 $118,707 $110,804 $128,281 $9,574 8.1% $17,477 13.6%

Other Services $303,718 $400,842 $351,170 $402,915 $2,073 0.5% $51,745 12.8%


Utilities $222,262 $246,221 $226,791 $235,401 ($10,820) -4.4% $8,610 3.7%

Capital Outlay $0 $53,379 $87,625 $104,413 $51,034 95.6% $16,788 16.1%

Fund Total $1,488,726 $1,900,317 $1,764,167 $1,890,167 ($10,150) -0.5% $126,000 7.1%


Position Titles

Asst Administrator of P & R 0.25 0.25 0.25 0.25 -

Supt of Recreation 0.40 0.50 0.50 0.50 -

LPCC Manager 1.00 1.00 1.00 1.00 -

Recreation Supervisor 1.00 1.00 1.00 1.00 -


Maintenance Specialist 1.00 1.00 1.00 1.00 -

Service Representative 2.00 2.00 2.00 2.00 -

Aquatics Coordinator 0.00 0.00 0.00 0.40 0.40 #DIV/0!

Fund Total 6.65 6.75 6.75 7.15 0.40 5.9%


Revenues $1,970,613 $25,024 1.3%

Expenditures $1,890,167 ($10,150) -0.5%

FTE's 7.15 0.40 5.9%

Legacy Park Community Center




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CEMETERY TRUST FUND

The Cemetery Trust Fund was established to account for plot, niche and monument sales and to provide

funding for the perpetual care of the Lee’s Summit Historical Cemetery. The Parks and Recreation

Department oversees and maintains the city cemeteries on behalf of the City of Lee's Summit.

The Cemetery Trust fund is a special revenue fund and utilize Generally Accepted Accounting Principles

(GAAP) based budgeting. This requires that the modified accrual method is used to record revenues and




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Cemetery


Fund Overview:

Provide interment services for Lee’s Summit residents by overseeing the care of the Lee’s Summit Historical Cemetery and

Howard Cemetery.

Goals & Objectives:

LS360 or

CC Goal

Tie-in*

Goal: Provide Sexton services for the Lee’s Summit Cemetery.

Objectives:

Provide services for burials.

Grave sales, grave openings, updating of burial records and inventory, monument sales and installation, genealogy information and flagging for monuments.

Provide adequate accommodation for patrons of the cemetery office to assist with service and sales opportunities.

Provide sensitive and caring service to cemetery patrons.

Ongoing updating of the cemetery operations manual.

Update annual agreement with Public Works for cemetery services.

Ongoing updating of the burial map and interment directory.

Continue to update historic walking tour using the message board, locator maps, and brief histories of early settlers of the Lee’s Summit area.

Ongoing monthly updating of the Cemetery web page including fees, regulations, history of

the Cemetery and the interactive map to facilitate location of owners, burials, veterans and

available grave spaces for sale.

Goal: Provide grounds maintenance for the Lee’s Summit Cemetery and Howard Cemetery.

Objectives:

Schedule the contract company to mow and trim Cemetery turf an average of every 7 to10 days April through October.

Tamp, level and seed and straw grave spaces as needed.

Trim trees, shrubs and evergreens as needed.

Remove overgrown or dead trees and shrubs

Apply pre-emergent, broadleaf weed control and fertilizer once a year.

Minor stone and vase maintenance when damage occurs through normal operations.

Continue tree plantings to enhance the beauty of the cemetery.

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Goal: Increase revenue for the trust fund.

Objective:

Update the financial plan.

Revise projections to reflect growth/losses for the next ten years.

Continue to update the local pricing survey for potential rate increase.

Contact local area cemeteries for pricing structure for like services offered.

Continue to review opportunities for increased revenue through addition of grave spaces and rate increases yearly (grave space sales, grave openings, monuments and flagging of monuments and monument footings).

Provide columbarium niche wall for cremations.

Completed revestment of 750 graves April 2010.

Goal: Provide management for the Cemetery operation.

Objectives:

Review database and make necessary changes or adjustments to data to increase service and accessibility.

An updated version of the CIMS software has been installed, increasing our report writer capabilities.

Provide detailed accounting of tasks with a daily log.

Prepare a business/financial plan.


Schedule of Fees – Increase in price for new columbarium ($2,000 for single), additional service for columbarium opening ($300), and additional service for scatter garden cremation dispersal ($300).


Coordinate mowing at both Cemeteries 100% 100% 100%

Perform turf maintenance (fertilizer, herbicide, etc.)

at both Cemeteries 100% 100% 100%

Perform inspection of signage, asphalt, fencing and

gravesites at both Cemeteries 100% 100% 100%

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Interest on Investments $7,141 $2,500 $5,000 $8,250 $5,750 230.0% $3,250 39.4%

Services $67,778 $108,820 $79,210 $88,216 ($20,604) -18.9% $9,006 10.2%

Property Sales $155,065 $177,860 $161,060 $170,235 ($7,625) -4.3% $9,175 5.4%

Miscellaneous $1,452 $0 $0 $0 $0 $0

Contributions $100 $750 $750 $750 $0 $0

Fund Total $231,536 $289,930 $246,020 $267,451 ($22,479) -7.8% $21,431 8.7%




Supplies $41,802 $69,017 $40,127 $55,322 ($13,695) -19.8% $15,195 27.5%

Other Services $66,711 $66,869 $62,109 $63,462 ($3,407) -5.1% $1,353 2.1%


Utilities $5,144 $5,596 $5,596 $5,846 $250 4.5% $250 4.3%

Fuel & Lubricant $1,436 $1,650 $1,500 $1,950 $300 18.2% $450 23.1%

Capital Outlay $0 $39,500 $37,500 $0 ($39,500) -100.0% ($37,500) #DIV/0!

Transfer to Parks Fund $23,197 $28,550 $28,550 $21,657 ($6,893) -24.1% ($6,893) -31.8%

$0 $0 $0 $0 $0 $0

Fund Total $226,123 $315,428 $278,060 $238,435 ($76,993) -24.4% ($39,625) -14.3%


Position Titles

Supr of Cemetery & Grounds Maint 0.50 0.50 0.50 0.50 -

Senior Park Specialist 0.50 0.50 0.50 0.50 -

-

-

Fund Total 1.00 1.00 1.00 1.00 -


Revenues $267,451 ($22,479) -7.8%

Expenditures $238,435 ($76,993) -24.4%

FTE's 1.00 -

Cemetery




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Other Special Revenue Funds

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2008-09 2009-10 2010-11 2012-13 2013-14

ACTUAL ACTUAL ACTUAL BUDGET ESTIMATED REQUESTED BUDGET

REVENUES:

Business & Industry Tax (Hotel) 351,854$ 311,027$ 334,472$ 313,340$ 310,206$ 314,860$ 319,582$

Penalty/Interest (807) 0 0 0 0 0 0

Transfers 0 0 62,220 62,220 62,220 62,220 0

Interest 3,616 (114) 176 293 636 762 969

Total Revenues 354,664$ 310,913$ 396,868$ 375,853$ 373,062$ 377,842$ 320,551$

EXPENDITURES:

Administrative Fees 7,037$ 6,221$ 6,690$ 6,267$ 6,204$ 6,297$ 6,392$

Payment Discount 6,556 6,087 5,898 6,267 6,204 6,297 6,392

Interest Expense 110 13 0

Shop Lee's Summit Advertising Campaign 0 0 0 0 0 0 0

Contributions

Downtown Mainstreet Inc 30,000 24,130 60,000 60,000 60,000 60,000 26,017

Downtown Mainstreet Inc: Downtown Masterplan 102,000 102,000 0 0 0 0 0

LS Economic Development Council 279,200 224,569 250,916 250,915 250,915 250,911 242,133

LS Chamber of Commerce 75,700 40,780 40,780 50,700 50,700 50,700 43,969

Total Expenditures 500,493$ 403,897$ 364,297$ 374,149$ 374,023$ 374,205$ 324,902$


Expenditures (145,830) (92,984) 32,571 1,705 (961) 3,636 (4,352)

Fund Balance, Beginning of Year 268,849$ 122,304$ 29,322$ 61,893$ 61,893$ 60,933$ 64,571$

Fund Balance, End of Year 123,020$ 29,322$ 61,893$ 63,598$ 60,933$ 64,571$ 60,222$

% of Total Expenditures to Ending Fund Balance 24.6% 7.3% 17.0% 17.0% 16.3% 17.3% 18.5%

BUSINESS AND INDUSTRY FUND YEAR BEGINNING JULY 1, 2012

2011-12

Requested FY13 Budget

The Business and Industry Tax fund was created to account for the license tax on certain gross receipts of hotels, motels and similar places of business, in an

amount equal to 5% of gross daily rental receipts derived from transient guests for sleeping accommodations. The proceeds are used to promote the generaleconomic welfare of the City including attraction and retention of business and industry to the community and the promotion and provision of facilities for

tourism, conventions, and visitors. Businesses are allowed to deduct 2% processing fee if their tax is remitted before the 20th of the month. The 7 hotel/motels inthe City have a total of 493 rooms with an average occupancy rate of 56% for fiscal years 2006, 2007, and 2008.

In FY 2005-06, $525,000 was transferred from the General Fund to the Business and Industry Fund for the Downtown Masterplan Improvements five-yearimplementation plan. FY 2009-10 reflects the last year of payment toward the Downtown Masterplan. This is shown under contributions in the amount of$102,000.

A 4-Year Plan was adopted during the Fiscal Year 2009-2010 budget process, addressing the diminishing fund balance. This 4-Year Plan reduces contributionsthrough fiscal year 2012-13. In February of 2010, the Business & Industry Tax revenue was reduced due to higher vacancy rates than projected in the first & second

quarters of Fiscal Year 2009-2010. This change caused the fund balance to go negative at year-end, and reductions in contributions would change to a 5-Year Planbeginning Fiscal Year 2009-2010 instead of 2010-2011. Downtown Main Street and the Economic Developement Council's Public Service Agreements wereamended in Fiscal Year 2010-2011, and funding for this amendment came from a transfer-in from the City's General Fund in the amount of $62,220. The FiscalYear 2011-2012 budget included a transfer from the General Fund in the amount of $62,220. Downtown Mainstreet's funding was increased from $24,130 to$60,000 and the Economic Development Council's funding was increased from $224,569 to $250,915 for Fiscal Year 2010-11.

$-

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

$400,000

$450,000

Actual2010

Actual2011

Budget2012

Projected2012

Requested2013

Projected2014

FISCAL YEAR

REVENUES, EXPENDITURES & FUND BALANCE Revenues Expenses Fund Balance

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FY 2010 FY 2011 FY 2013

ACTUAL ACTUAL BUDGET PROJECTED BUDGET

REVENUES:

Intergovernmental revenues:

Contributions- Federal 275,800$ 340,946$ 340,946$ 340,946$ 288,907$

Other

Total Revenues 275,800$ 340,946$ 340,946$ 340,946$ 288,907$

EXPENDITURES:

Contributions expense 268,088$ 340,946$ 287,366 287,366 288,907

Interest on Bonds 410 0 0 0 0

Total Expenditures 268,498$ 340,946$ 287,366$ 287,366$ 288,907$


Expenditures 7,302 0 53,580 53,580 0

Fund Balance, Beginning of Year (34,664)$ (27,362)$ (27,362)$ (27,362)$ 26,218$

Fund Balance, End of Year (27,362)$ (27,362)$ 26,218$ 26,218$ 26,218$

2010 2011 2012 2012 2013

Actual Actual Budget Projected Adopted

COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG)

ENTITLEMENT FUND YEAR BEGINNING JULY 1, 2012

FY 2012

$(50,000)

$-

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

$400,000

Actual2010

Actual2011

Budget2012

Projected2012

Adopted2013

FISCAL YEAR

REVENUES, EXPENDITURES & FUND BALANCE Series1 Series2

Series3

This fund was created to account for money received from the U.S. Department of Housing and UrbanDevelopment (HUD) under the Community Development Block Grant Program. The City "passes through" these

funds to other organizations based on criteria established by HUD and the City Council.

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Section 8:

Capital Project Funds

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CAPITAL IMPROVEMENTS OVERVIEW

A Capital Improvement Plan (CIP) is a major public infrastructure planning tool for many local

governments. The CIP reflects the community’s assets, needs and goals, and is a statement of

the City’s policies and projected financial ability to manage the physical development of the

community. The development of a CIP matches information regarding planned public

improvements with anticipated funding, and thus presents a systematic plan for providing the

needed improvements within a prioritized framework.

The City’s Charter mandates the development and annual review of a capital improvements plan

and estimated operating and maintenance costs of the proposed improvements. The plan is

formally adopted each year by the Planning Commission as part of the Comprehensive Plan. This

approach addresses legal requirements for public hearings on the location, nature and extent of all

projects. All costs identified for the first year of the plan are included in the City’s Operating

Budget, which is adopted by the Mayor and City Council, for the upcoming fiscal year.

The proposed five (5) year CIP for the City of Lee’s Summit sets the general schedule for which

public improvements are proposed to be undertaken in that time frame. The CIP includes projects

over $50,000 in total cost that are anticipated to be funded during the five-year period. Operating

and maintenance expense information is provided for the first year of the plan when applicable.

Annual maintenance programs, small projects and small planning studies, such as the street

overlay program or system master plans, are typically included in the CIP as programs.

A CIP is not a static document, but rather a fluid document that can be changed as the

infrastructure requirements change, development occurs, and funding opportunities become

available. The remaining four (4) years of the five-year plan represent all projects that are currently

proposed for future funding based on the revenue projections. As priorities, needs and revenues

change, projects may be added to or removed from the CIP. Estimated expenses and revenue

projections are reviewed annually and adjusted if necessary to account for growth, inflation and

other economic conditions.

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CAPITAL IMPROVEMENT PROCESS

DEFINITION

A capital improvement is a necessary or desirable project that extends or improves infrastructure

and enhances the City’s ability to provide safe and desirable services for the benefit of the

community and the quality of life in Lee’s Summit. These projects directly affect the way citizens

live, travel and conduct business within the community.

IDENTIFICATION

The need for capital improvements may be identified by an adopted infrastructure master plan, the

desire to maintain certain levels and types of service provided in the community, by community

groups, or by regulatory legislation. Projects are prioritized based on many factors including their

impact on providing better city services, accommodating city growth, effect on maintenance and

operation expenditures, and the overall health, safety and welfare of the citizens.

CREATION

The scope of a proposed project is often determined based on a preliminary study or

recommendations from other city master plans. Once the project is identified a preliminary cost

estimate and schedule for the design, right of way and easement acquisition, and construction of

the project is prepared. These initial cost estimates are typically general in nature with

considerable contingencies included. If the project is selected for inclusion in the CIP, the

estimates and schedule are the basis of the initial project information.

CAPITAL IMPROVEMENTS PLAN IMPLEMENTATION

When a project on the CIP schedule is funded, it is assigned to a project manager who will

assume oversight responsibilities. A number of steps are required before a project is complete.

DESIGN

The project manager will coordinate and participate in the selection process for an engineering or

architectural design firm, as appropriate. Architectural and engineering services contracts, unlike

commodities contracts, are awarded to firms strictly on the qualifications and expertise of the firm

in the particular type of project. The project manager is responsible for negotiating a detailed

scope and fee for the design services with the selected consultant. Design for some projects may

be completed by City staff or awarded to consultants through annual on-call contracts.

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The design process is typically divided into several phases: concept and/or preliminary design,

right-of-way plans, right-of-way appraisal and acquisition, and final design. Plans and cost

estimates are prepared, either by the consultant or City staff, for review at least at these project

milestones. If state or federal funding is involved, plans and estimates are also provided to the

appropriate agency for review. As more refined information on project scope and cost is

developed, the CIP document is revised accordingly during the next annual update. Occasionally,

projects may be deferred or deleted from the plan based on information gathered during the

design process that indicates significant problems with pursuing the project.

Typically, one or more public meetings are held for major projects that have significant impacts on

property owners and the public to obtain feedback and comments from the community. A meeting

is often held at the completion of preliminary plans in order to let residents abutting the project

know how the design will affect their properties. Comments made at the meetings are considered

by City staff and the design firm for inclusion in revised plans, if appropriate, prior to appraisals

and property acquisition. Other meetings may be held before any design is started and just before

construction begins.

Right-of-way plans define the nature and extent of property required to complete a project.

Property acquisition may be in the form of right-of-way, permanent easements or temporary

construction easements. The City hires professional appraisers to determine fair market value of

the acquisitions, which is the basis for initial offers to property owners. The City’s right-of-way

agent and/or contract agents complete the negotiation and acquisition process for the projects.

Once all property is acquired, final plans and specifications can be completed. During this time,

any necessary relocation of private utilities (gas, phone, power) is also accomplished. Typically, all

relocations are complete prior to bidding a capital project.

ADVERTISEMENT, BID AND AWARD

Capital projects are publicly advertised through the City’s Purchasing Division. City and

consultant staff members evaluate all bids for completeness and correctness, and references for

the low bidder are checked. Based on the review and references, the consultant or the City’s

project manager makes a recommendation for award to the lowest and best bidder. The award of

the construction contract is made by City Council.

SCHEDULE

The construction contract sets forth the required completion time for the project. Time is counted

from the date of the “Notice to Proceed” to the point of substantial completion and final completion.

The duration is determined by the design consultant and/or City staff based on the scope of work,

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seasonal constraints, coordination with property owners, and impacts on the traveling public. The

order and duration of specific tasks within the allotted contract time is typically determined by the

contractor. The assessment of liquidated damages is included in construction contracts for failure

to meet required completion dates.

CONSTRUCTION ADMINISTRATION

The City’s project manager for the design processor or a project manager from the construction

management group is typically responsible for performing or coordinating project administration

during construction. Such tasks generally include monitoring project progress, schedule and costs;

coordinating and facilitating communications between the design consultant, inspections staff,

contractor and City staff; negotiating and coordinating approval of changes in the project scope or

cost; reviewing and approving regular progress payments; and reporting on the construction

progress to City Council and the public through the City’s publications and website. Changes to

the contract totaling up to five percent of the original bid price may be approved administratively by

the appropriate Department Director. Changes that increase the cost in excess of that amount

must be approved by the City Council.

SUBSTANTIAL COMPLETION

Substantial completion is defined as the time at which the project has progressed to the point where it is sufficiently complete that it can be utilized for the intended purpose. At this time, a comprehensive inspection is performed by City staff and the design consultant to create a list of all incorrect or outstanding items (a “punch list”) remaining to be completed or corrected. The punch list items and all other deficiencies must be completed before final acceptance of the project by the City, and final payment to the contractor.

FINAL ACCEPTANCE

Final acceptance is realized when the contractor has completed all work on the project, including

punch list items, has provided the City with a maintenance bond, and has submitted all other

close-out documents in accordance with the construction contract. The project manager is

responsible for preparing a final project report and submitting it to city and department

management staff as well as to City Council. Any unspent funds authorized for a project will be

returned to the appropriate funding source for reallocation to future projects.

CAPITAL IMPROVEMENT PLAN FUNDING

Revenue Sources

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All funding sources that may be used for various capital improvements are reviewed each year.

Much of the work to develop the CIP focuses on the balancing of available resources with the

identified capital needs. Consideration must be given to factors such as annual revenue

projections from various sources, restrictions on the uses of certain funds, legal limitations on debt

capacity, and City policies relative to project funding. The following is a list of existing funding

sources and definitions for each:

TAXES

Property Tax- Revenue from the ad valorem tax levied on all real and personal property, based

upon the assessed valuation established by the County Assessor on January 1st of each year.

Real property assessed valuation is determined by applying the “market value” times the

appropriate assessment ratios. As follows:

Commercial/Industrial: 32%

Residential: 19%

Agricultural: 12%

Personal Property assessed valuation is set at 33% of market value and is determined by the State Tax Commission.

Sales Tax- The City imposes a total sales tax of 2.25% (Capital Improvement: 0.50%, General

fund: 1.0%, Parks and Recreation: 0.25%, Transportation: 0.50%) on all goods and commodities

sold within the City limits with the exception of drugs and farm machinery. The tax is also levied

on all vehicles registered by residents of the City, regardless of where those vehicles were

purchased. Transportation tax is not levied on utilities and is earmarked specifically for use in

funding transportation projects only. The State of Missouri receives the tax from the respective

business and distributes the funds monthly to the City.

Parks & Recreation 1/4-Cent Sales Tax- Initially approved in November 1997 for 3/8-cent and

renewed in February 2006 for ¼-cent, this revenue source is dedicated to Parks and Recreation

improvements including completion of Legacy Park facilities, new park development, the Senior

Center, and greenway development.

Transportation ½-Cent Sales Tax- Approved initially in the 1980s, this tax is available to pay for

transportation and traffic infrastructure improvements and major maintenance, such as overlay

and slurry seal, curb and gutter replacement, crack sealing and pavement marking. This sales tax

also provides funding for several other Public Works Programs including bridge rehabilitation,

thoroughfare and traffic master plan studies, community bus services and the Neighborhood

Traffic Safety Program.

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Capital Improvement ½-Cent Sales Tax- Originally approved in November 1997, this tax has

been used in conjunction with the Road Excise tax to fund road improvements related to the “10-

year road plan” adopted in 1997. The sales tax was renewed in April 2007 with collection

beginning in 2008 and ending in 2018. This renewal of the sales tax will fund a second “10-year

road plan” comprising 6 major projects.

Road Excise Tax- Excise Tax is paid for development that generates new traffic in the City in the

form of a license tax on building contractors. This revenue source is available for road

improvements throughout the City that are required due to growth to at least some degree. The

excise tax will continue to be used for the remaining projects from the first 10-year plan until it is

complete.

Transportation Development Districts A geographic area may be designated to levy an

additional sales or property tax assessment to pay for transportation related infrastructure

improvements.

Tax Increment Financing Provides for the capture of 50% of the Economic Activity Taxes (Sales

and Franchise) generated within the boundaries of a designated area to be used to finance

infrastructure improvements. All of the incremental increases in real estate taxes are also captured

from all taxing jurisdictions until the infrastructure is paid off.

BOND PROCEEDS

General Obligation (G.O.) Bonds- Bonds which are backed by the full faith and credit of the City

and require either a 2/3rds or 4/7ths voter approval. Limitations for bonding capacity are set by

state statute.

Revenue Bonds- Bonds which are backed by the fees and charges of a business-like

government function, payable only from a specific source of revenue. Simple majority voter

approval required. Limitations for bonding capacity are not set by state statute but rather the

entity’s ability to repay the debt.

Certificates of Participation- Bonds which are backed by general revenues or fees and charges

of a government. No voter approval is required. Limitations for bonding capacity are determined

by the market and the entity’s ability to repay the debt.

Special Obligation Bonds- Bonds which are backed by general revenues or fees and charges of

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a government. No voter approval is required. Limitations for bonding capacity are determined by

the market and the entity’s ability to repay.

GRANT FUNDING

Grants may be received from federal, state or county governments. Grants are typically available

for transportation, airport improvements, parks, and public safety equipment. The City also

receives community development block grants (CDBG) for use in low-to-moderate income areas

within the community. Equipment purchases and CDBG projects are not included in the CIP.

FEES AND CHARGES

Fees for direct receipt of public service by the parties who benefit from the service

Landfill Tipping and Yard Waste Disposal Fees- Collected by Public Works Solid Waste

Division for disposal of refuse or yard waste at the Resource Recovery Park.

Parks and Recreation Activity Fees- Collected by Parks & Recreation Department for

participation in various sports and recreation programs, aquatic instruction, and the Camp Summit

and Club Summit daycare programs at the Recreation Center.

Recreation Memberships- Membership fees collected for the Lee’s Summit Pool and the Legacy

Park Community Center.

Water Sales- Charges for supplying water to residential, commercial, industrial and wholesale

customers.

Sewer Charges- Charges for providing wastewater collection and disposal services to residential,

commercial and industrial customers.

Sewer Tap- The charge for a new sanitary sewer connection based on the number of drains in a

structure and assessed at the time of building permit issuance.

Water Taps- The charge for a new water service connection based on the size of water meter

required. Also included in the water tap fee is an amount which is intended to provide capital for

the development of the City’s water transmission capacity.

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PRIVATE FUNDING

Amounts paid by developers, generally for specific infrastructure improvements, pursuant to

development agreements between the City and those developers.

CAPITAL IMPROVEMENT PLAN COSTS

The 2013-2017 Capital Improvement Plan has been divided into eight major categories, plus the

Public Works Programs. The total estimated cost of all projects included in the five-year plan is

$154,915,000. A summary of the costs by category is summarized below.

2013-2017 CIP SUMMARY

(Costs in $000s)

Category Prior Yrs % of Total 2013-17 % of Total

PW & WU Programs N/A N/A 32,801 21.2

Airport 9,458 9.3 24,961 16.1

Bridges, Streets, Signals 51,631 50.9 82,235 53.1

Facilities 5,630 5.6 2,370 1.5

Parks and Recreation 1,639 1.6 504 0.3

Solid Waste 680 0.7 1,090 0.7

Stormwater 15,400 15.2 0 0

Sanitary Sewers 5,070 5.0 6,770 4.4

Water 11,899 11.7 4,184 2.7

TOTAL 101,407 100.0 154,915 100.0

A full list of Capital Improvement Projects can be found using the website below:

http://www.cityofls.net/Development/Comprehensive-Plan/Capital-Improvements-Plan-(CIP).aspx

http://www.cityofls.net/Development/Comprehensive-Plan/Capital-Improvements-Plan-(CIP).aspx

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SUMMARY OF CAPITAL PROJECTS

Prior Years'

Project Authorized FY13 Cumulative

Number Project Description Funding Funding Funding

Buildings & Other Improvements

86102 Police Triaining/Detention Facility Renovations 5,630,000 340,000 5,970,000

- -

Total Buildings & Other Improvements 5,630,000$ 340,000$ 5,970,000$

Airport Improvements:

29111 Earthwork-Runway 18-36/W Parallel Taxiway Ext 3,800,000 - 3,800,000

NEW Grade North Safety Area - - -

29121 Land Acquisition-ALP Properties Phase 2 4,500,000 - 4,500,000

29005 Pavement Runway 18-36 338,000 - 338,000

29907 Pavement Taxiway ext North end/W Parallel Taxiway Ext 820,000 - 820,000

NEW Perimeter fencing Phase II - - -

Total Airport Improvements 9,458,000$ -$ 9,458,000$

Landfill Improvements:

NEW Gas system phase III - - -

16111 Site Selection & Investigation 680,000 - 680,000

Total Landfill Improvements 680,000$ -$ 680,000$

Park Improvements:

55602 Bailey Farm Park 52,000 65,000 117,000

55111 Lea McKeighan Park renovation/skate park 1,093,000 173,000 1,266,000

57601 Legacy Park-Amphitheater - - -

55001 Northern Dog Park 150,000 100,000 250,000

55202 Park Development - West I - Acquisition - -

54121 Velie Trail Connector -

55 Basketball Court at Police Dept 50,000 - 50,000

57 Legacy Park-Practice space 294,000 66,000 360,000

55 Renovate Upper Banner Park - 100,000 100,000

Total Park Improvements 1,639,000$ 504,000$ 2,143,000$

Water Lines:

37113 Bayview Dr-Channel Dr to Shore Line Dr 656,000 - 656,000

33401 KC Supply Proposal - Phase III 7,867,000 - 7,867,000

37121 SCADA Radio communications 130,000 170,000 300,000

37114 Water Main Rehab FY11 2,179,000 300,000 2,479,000

37122 Water Main Rehab FY12 1,067,000 - 1,067,000

NEW Water Main Rehab FY13 - 989,000 989,000

Operation Facility-Site Acquisition 1,000,000 1,000,000

37301 Chipman Road - Bent Tree Drive to View High Drive 23,000 23,000

37115 Jefferson St-Persels Rd to Stuart Rd 115,000 115,000

Lee's Summit Rd-colbern Rd to City Limits 38,000 38,000

Total Water Projects 11,922,000$ 2,612,000$ 14,534,000$

Water Programs:

39111 Equipment Replacement/Rehab 131,000 125,000 256,000

Total Water Programs 131,000$ 125,000$ 256,000$

Total Water Lines 12,053,000$ 2,737,000$ 14,790,000$

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Continued: SUMMARY OF CAPITAL PROJECTS

Prior Years'

Project Authorized FY13 Cumulative

Number Project Description Funding Funding Funding

Sanitary Sewer Lines:

38111 Arbores Pump Station 459,000 - 459,000

38009 CC watershed-CC16/20 Private I/I Rehab 584,000 - 584,000

38802 CC & WPL Watershed-SSES & I/I Rehab 998,000 - 998,000

35111 Cedar Creek Interceptor Improvements 1,208,000 1,437,000 2,645,000

NEW Cedar Creek Watershed-SSES - 509,000 509,000

38112 Lee's Summit Rd Lift Station EFHB 150,000 - 150,000

38206 Prairie Lee Lake Sewer System-North Phase - - -

38206 Prairie Lee Lake Sewer System-South Phase - - -

Sanitary Main Rehab FY13 425,000 425,000

35093 SPL Watershed-Scruggs Rd Pump Station EFHB 1,262,000 - 1,262,000

Tudor Pump Station-Odor Control System 16,000 16,000

38114 Westveiw School Sanitary Sever Bank Stabilization 160,000 - 160,000

38807 WPL Watershed-Todd George Road Wet Weather Pump 249,000 - 249,000

Operation Facility-Site Acquisition - -

Total Sewer Projects 5,070,000$ 2,387,000$ 7,457,000$

Total Sanitary Sewer Lines 5,070,000$ 2,387,000$ 7,457,000$

Street & Storm Water Projects:

4413 Arterial Street lighting Program 10yr road plan 1,004,000 - 1,004,000

80801 Arterial Streetlights Phase II 3,600,000 - 3,600,000

11901 Bailey Rd-M291 to Hamblen Rd 8,279,000 - 8,279,000

69801 Blackwell Rd Interchange with US50 1,965,000 1,000,000 2,965,000

44121 Chipman Rd & Commerce Drive Signal 25,000 - 25,000

11001 Chipman Road - Bent Tree Drive to View High Drive 1,135,000 - 1,135,000

44025 Colbern Rd & Campbell Middle School Signal 290,000 - 290,000

87101 Curb Replacement-2010 bond program 9,360,000 - 9,360,000

44801 Douglas Street Improvements 560,000 - 560,000

11002 Hook Rd-Ward to Route 291 1,376,000 2,912,000 4,288,000

44026 Independence Ave & Town Centre Blvd Intersection Improvement 1,760,000 - 1,760,000

11003 Jefferson St-Persels Rd to Stuart Rd 753,000 867,000 1,620,000

11004 Lee's Summit Rd-colbern Rd to City Limits 1,117,000 1,522,000 2,639,000

Main St Bridge over 2nd St 120,000 120,000

44112 Murray Rd Bridge Replacement 629,000 221,000 850,000

Pryor Rd Reconstruction-Hook to M150 1,710,000 1,710,000

44122 Second & Douglas Signal Replacement 330,000 - 330,000

NEW Second & Main signal replacement - 60,000 60,000

44029 Second St Corridor Study 190,000 - 190,000

72901 Sidewalk Improvements-2007 2,690,000 - 2,690,000

87102 Sidewalk Improvements-2010 Phase II 2,500,000 - 2,500,000

79801 Stormwater Infrastructure Improvements 15,400,000 - 15,400,000

88101 Strother Rd-Independence to Lee's Summit Rd 3,675,000 - 3,675,000

18103 Strother Road Interchange/Todd George Parkway 33,619,000 - 33,619,000

44123 Third & Jefferson Signal Replacement 55,000 270,000 325,000

69901 Todd George Interchange Upgrade - - -

44030 Traffic Signal Comunication Master Plan 295,000 - 295,000

89101 Tudor Rd-Ward to Douglas 10,870,000 - 10,870,000

44403 Ward Road & Persels Road Signal 1,186,000 - 1,186,000

Total Street & Storm Water Projects 102,663,000$ 8,682,000$ 111,345,000$

Street & Storm Water Programs:

4404 Bridge Rehabilitation - 250,000 250,000

4412 Capital Project Planning - 20,000 20,000

4410 Community Bus Service Program (ATA & OATS) - 187,000 187,000

4415 Crack Sealing - 240,000 240,000

4402 Curb Replacement Program - 1,000,000 1,000,000

4416 Neighborhood Traffic Safety Program - 100,000 100,000

4401 Overlay and Slurry Seal Program - 4,000,000 4,000,000

4414 Pavement Marking - 260,000 260,000

4408 Road Rehabilitation Program - - -

4406 Thoroughfares & Traffic Program - - -

Total Street & Storm Water Programs -$ 6,057,000$ 6,057,000$

Total Street & Storm Water Projects & Programs 102,663,000$ 14,739,000$ 117,402,000$

Total of All Projects 137,193,000$ 20,707,000$ 157,900,000$

FY13 funding agrees to the 5 year Capital Improvements Plan adopted by the City Council.

Unspent funds for projects approved in prior years will be rolled forward through a budget amendment.

* gray highlight include funding from water and sewer

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CIP IMPACT ON OPERATING BUDGET

As part of the Capital Improvement Plan, the impact of each project on the City’s operating budget is

identified. As capital improvement projects are completed, operation and maintenance of these facilities

must be absorbed into the appropriate department operating budget, which provides ongoing services to

citizens. These operating costs, which may include salaries, equipment, regular maintenance, and repairs,

are adjusted annually to accommodate growth and inflation in maintaining or improving service levels. In

some cases, elimination of high-maintenance facilities may also reduce these operating costs.

It is the City of Lee’s Summit’s philosophy that new projects should not be constructed if operating

revenues are unavailable to cover the operating costs. These must be funded with recurring (ongoing)

revenues. As a result, the availability of recurring revenues must be considered in the decision to include

projects in the plan.

The 2013-2017 CIP totals $256,367,000 (including funding from prior years), down from $283,827,000

in the 2012-2016 plan. The decrease in the total is due to a combination of the completion of several

large projects previously included and fewer projects as a result of projected reductions in revenues in

several areas due to current economic conditions. Significant changes include:

Completed Projects

• Colbern & Campbell Middle School Traffic Signal

• Douglas Street Improvements

• Strother Interchange/ Todd George Parkway

• Park Development West Land Acquisition

• Prairie Lee Lake Sewer System - north and south

• Sanitary Sewer Rehab FY11

Reprioritized Projects

• Ward & Persels Traffic Signal

• Legacy Park Amphitheater

Other Significant Revisions

• Velie Trail Connector - this project w as eliminated d u e to a project in the area by another

jurisdiction that will serve the same purpose

The following pages display a few detailed examples of the CIP’s impact on the operating budget.

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Section 9:

Proprietary Funds

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9: Proprietary Funds City of Lee’s Summit Annual Budget FY13

PROPRIETARY FUNDS

Enterprise Funds are used to account for operations that provide a service to the general public and are

financed primarily by a user charge for the provision of such service. The city operates four enterprises:

the Water/Sewer Utility, the Municipal Airport, the Sanitary Landfill, and the Recreation Center.

Internal Service Funds are used to account for the financing of goods or services provided by one

department to other departments of the City on a cost-reimbursement basis. The City has seven Internal

Service Funds. The Central Vehicle Maintenance Fund and Management Information Systems Funds were

established to provide replacement vehicles and data processing equipment and the related maintenance

services to the various City departments. Unemployment Insurance Fund, Insurance Reserve Trust Fund,

Short Term Disability, and Worker’s Compensation Self Insurance Fund were established to account for

the City provided employee benefits. New in Fiscal Year 2007-2008 is the Central Building Services Fund.

This fund will provide funding for capital maintenance projects.

The City utilizes Generally Accepted Accounting Practice (GAAP) based budgeting for these funds.

This requires that the full accrual method be used to record revenues and expenditures. This

presentation records long-term assets and liabilities, and recognizes revenues and expenses when

transactions occur.

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Enterprise Funds

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WATER UTILITIES

The Water Utilities Department serves approximately 34,000 customers. The total water supply of 21.5

million gallons per day (MGD) includes 14 MGD from the city Kansas City, Missouri and 7.5 MGD from the

city of Independence, Missouri. Water demands reached a historical max day high in 2003 of 25.5 MGD. In

2008, max day demand was 15.5 MGD as summer demands were considerably less due to moderate

weather conditions. Lee's Summit has entered into a cooperative agreement with Kansas City for Phase III

of the Jackson - Cass Transmission line. The project, when completed, will increase the total water supply

from Kansas City by an additional 6 MGD.

The City of Lee’s Summit and Little Blue Valley Sewer District have developed a contractual agreement for

ongoing treatment and pumping within the Little Blue Valley drainage basin to accommodate existing and

future customers within Lee's Summit. In order to maximize capacity of the sanitary sewer system, Water

Utilities continues to focus on Inflow and Infiltration (I&I) reduction programs.

As a part of the FY 2006-07 budget, the Operations Division developed schedules for life-cycle replacement

of key equipment. This program ensures that funds are annually accumulated for the replacement of

critical pumping equipment and power generators for both the water and wastewater functions similar to

the VERP, MERP and BERP. The program also includes tank re-coating to extend the useful life of water

storage facilities.

Water Utilities has initiated a strategic planning process that will involve an assessment of the Utility with

respect to the Effective Utility Management framework developed by US EPA in cooperation with 6 public

works and utility organizations. The process will obtain input from stakeholder’s to align the rates with the

level of service provided. This project is expected to be completed over a 10-month schedule beginning in

May 2010.

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Water Utilities



The Water Utilities Department is responsible for providing clean, safe drinking water to the City with the exception of two areas served by other water districts. The department purchases treated water from Independence and Kansas City to serve over 34,000 residential, commercial and irrigation accounts. Similarly, the department operates and maintains facilities to collect wastewater from its customers so that it is conveyed to Little Blue Valley Sewer District for treatment. The department provides sanitary sewer service to approximately 32,000 accounts. The department performs routine maintenance and repair of over 600 miles of water line, 4,500 fire hydrants and 12,500 valves for the water distribution system. For the wastewater collection and conveyance system, the Department maintains over 450 miles of sanitary sewers and 11,000 manholes. The department utilizes SCADA (Supervisory Control and Data Acquisition) technology to monitor and manage the water and wastewater systems.

Goals & Objectives:

LS360 or

CC Goal

Tie-in*

Provide safe, reliable water and sanitary sewer service to Lee’s Summit at a cost effective rate.

Goal: Safety: Ensure compliance with applicable state and federal regulations for potable water and

wastewater.

Objectives:

Provide a safe supply of drinking water that meets the requirements of the Environmental

Protection Agency (EPA) and the Missouri Department of Natural Resources (MDNR)for the delivery of drinking water as defined in the 1986 Safe Drinking Water Act and the amendments promulgated prior to this fiscal year.

Monitor the federal and state legislatures for changes in the Clean Water Act. The National Pollutant Discharge Elimination System (NPDES) Permitting Program.

Protect the public drinking water by inspecting backflow devices for new installations and monitoring annual testing requirements.

Monitor and Test Lakes for fecal contamination. (Lakewood, Raintree, Longview and Prairie

Lee)

Goal: Reliability: Provide continuous distribution of clean, potable water at flow rates to meet consumer and fire demand and to be above minimum pressure requirements established by regulatory agencies.

LG KPA#2, 3

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Objectives:

Maintain distribution system valves and appurtenances according to manufacturer’s

recommendation to minimize the frequency, scope, and duration of system outages.

Maintain hydrants to ensure availability for all emergencies.

Complete 100% of scheduled maintenance activities on equipment as established by manufacturers or industry standards and complete those activities on time.

Maintain collection system structures at 100% reliability to avoid system interruption and

potential discharge events caused by the aggregation of debris and resulting blockage

Minimize increases in Inflow and Infiltration (I&I) resulting from system aging through an ongoing inspection and repair program.

Maintain SCADA control system in a manner so that communications, instrumentation and

computer equipment is available more than 97% of the time.

Properly maintain all pump station equipment and water storage facilities to exceed 95% availability and maintain the control system to be both reliable and accurate in its role as an essential operating and engineering tool.

Goal: Cost Effectiveness: Ensure financial requirements are sufficiently managed to maximize the customer’s value for water and sewer services.

LG KPA#2,3

Objectives:

Consistently recover the value of the water and wastewater infrastructure through annual evaluation of capital planning.

Ensure the sustainability of water and wastewater infrastructure by providing capital funds for

re-investment (rehabilitation).

Monitor and analyze departmental revenues and expenses to ensure fiscal responsibility is achieved.

Update and evaluate water and sewer rates to ensure revenue requirements are established

to meet fiscal goals.

Balance water purchase rates from suppliers in accordance with their unique contracts to arrive at the lowest possible water purchase cost and to minimize operating expenses while meeting demand.

Operate equipment and facilities efficiently to minimize operating costs.


• The Water Utilities Department has begun the implementation of the Strategic Plan adopted by the City Council in

December of 2011. The plan outlined the following short-term objectives to address the infrastructure stability and

financial viability of the Utility.

• Update Master Plans

• Create Water Utilities Advisory Board

• Establish Financial & Rate Making Policies

• Complete Cost of Service Study

• Establish 10-year Financial Plan

• Develop & Implement a 5-year rate structure

• In February of 2012, Water Utilities implemented a new software system for billing. The new system provides

improvements to information available to the customer with more detailed billing, additional web functionality and

e-bill delivery.

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Performance Measurements FY11 Actual FY12 Projected FY13 Budget

Water Main Break Repaired 148 177 150

Hydrant Maintenance 5,195 5,403 5,020

Valve Maintenance 8,029 5,022 6,000

Jet Flushing 701.8 (1,000 ft) 501.4 (1,000 ft) 625 (1,000ft)

Video Inspection 321.3 (1,000 ft) 358.3 (1,000 ft) 250 (1,000ft)

Sewer Main Blockage 18 12 20

Lateral Backup 17 27 20

Bills Distributed 410,607 413,012 414,000

Accounts Misread 129 260 415

Billing Errors 232 375 415

Leak Checks 1,009 1,050 1,100

Meter Tests 28 30 35

Pressure Tests 85 95 100

Request for Service (On) 5,023 5,100 5,000

Request to Terminate (Off) 2,308 2,350 2,300

Other Requests 2,025 2,100 2,500

198 | P a g e




Charges for Services $25,620,022 $26,241,998 $26,783,725 $27,991,502 $1,749,504 6.7% $1,207,777 4.3%

Material Sales $38,706 $22,319 $39,188 $46,332 $24,013 107.6% $7,144 15.4%

Antenna Revenue $124,823 $128,286 $129,324 $130,618 $2,332 1.8% $1,294 1.0%

Capital Project Reimbursement $0 $0 $0 $0 $0 $0

Other $989,466 $220,570 $242,404 $240,161 $19,591 8.9% ($2,243) -0.9%

Interest $68,887 $65,000 $33,411 $65,000 $0 $31,589 48.6%

Interest - Trust $31,792 $27,300 $27,300 $27,300 $0 $0

Transfer from Other Funds $8,009,619 $1,314,383 $1,443,777 $1,315,958 $1,575 0.1% ($127,819) -9.7%

Revenue9 $0 $0 $0 $0 $0 $0

Revenue10 $0 $0 $0 $0 $0 $0

Department Total $34,883,315 $28,019,856 $28,699,129 $29,816,871 $1,797,015 6.4% $1,117,742 3.9%




Supplies $322,439 $602,071 $565,696 $544,599 ($57,472) -9.5% ($21,097) -3.9%

Other Services $1,541,389 $1,832,107 $1,949,288 $1,761,451 ($70,656) -3.9% ($187,837) -10.7%

Water Purchases $5,529,053 $6,524,824 $6,833,063 $7,169,531 $644,707 9.9% $336,468 4.7%

Sewer Charges $4,498,593 $4,813,499 $4,903,012 $5,322,701 $509,202 10.6% $419,689 7.9%

Maintenance & Repairs $874,002 $806,380 $754,225 $1,131,636 $325,256 40.3% $377,411 33.4%

Utilit ies $667,482 $818,844 $800,716 $869,711 $50,867 6.2% $68,995 7.9%

Fuel & Lubricant $116,014 $113,492 $114,878 $140,700 $27,208 24.0% $25,822 18.4%

Depreciation $4,198,100 $4,006,891 $4,006,891 $4,200,891 $194,000 4.8% $194,000 4.6%

Debt Service $1,010,225 $3,659,731 $5,160,521 $2,085,735 ($1,573,996) -43.0% ($3,074,786) -147.4%

Capital Outlay $0 $15,000 $15,000 $44,500 $29,500 196.7% $29,500 66.3%

Bad Debt Expense $136,980 $196,815 $131,683 $166,065 ($30,750) -15.6% $34,382 20.7%

Interfund Transfers $4,047,852 $6,557,604 $6,557,604 $7,804,601 $1,246,997 19.0% $1,246,997 16.0%

Payment for G&A $1,129,555 $1,129,555 $1,129,555 $651,522 ($478,033) -42.3% ($478,033) -73.4%

Additions to Construction $0 $15,000 $15,000 $0 ($15,000) -100.0% ($15,000) #DIV/0!

Department Total $27,527,230 $34,888,395 $36,469,304 $35,807,541 $919,146 2.6% ($661,763) -1.8%


Position Titles

Utilities Director 1.00 1.00 1.00 1.00 -

Administrative Secretary 1.00 1.00 1.00 1.00 -

Utility Analyst 1.00 1.00 1.00 1.00 -

Asst. Director – Engineering 0.00 1.00 1.00 1.00 -

Asst. Director – Support Srvs. 1.00 1.00 1.00 1.00 -

Customer Service Supervisor 1.00 1.00 1.00 1.00 -

Senior Customer Service Rep. 0.00 0.00 0.00 0.00 -

Customer Service Representative 3.00 3.00 3.00 3.00 -

Meter Tech. Supervisor 1.00 1.00 1.00 1.00 -

Meter Tech. Crew Leader 1.00 1.00 1.00 1.00 -

Service Technician 3.00 3.00 3.00 3.00 -

Meter Technician 3.00 3.00 3.00 3.00 -

Meter Reader 2.00 2.00 2.00 2.00 -

Assistant Director – Operations 1.00 1.00 1.00 1.00 -

Facilities Manager 1.00 1.00 1.00 1.00 -

Operations Manager 1.00 1.00 1.00 1.00 -

Water Supervisor 1.00 1.00 1.00 1.00 -

Administrative Supervisor Coordinator 1.00 1.00 1.00 1.00 -

Wastewater Supervisor 1.00 1.00 1.00 1.00 -

Utility Supervisor 1.00 1.00 1.00 1.00 -

Facilities Supervisor 1.00 1.00 1.00 1.00 -

Facilities Technician 2.00 2.00 2.00 2.00 -

Equipment Technician 2.00 2.00 2.00 2.00 -

Secretery(Clerk Typist) 1.00 1.00 1.00 1.00 -




Maintenance Worker I 6.00 6.00 5.00 5.00 (1.00) -16.7%

Temp Summer Worker 0.50 0.50 0.50 0.50 -

Customer Relations Specialist 0.00 0.00 1.00 1.00 1.00 #DIV/0!

-

-



Revenues $29,816,871 $1,797,015 6.4%

Expenditures $35,807,541 $919,146 2.6%

FTE's 59.50 -

Water Utilities




199 | P a g e


2009-10 2010-2011 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018

ACTUAL Actual Budget Estimated Requested Projected* Projected* Projected* Projected* Projected*

OPERATING REVENUES:

Charges for Services 24,400,285 25,620,022 26,241,998 26,783,725 27,991,502 28,629,196 30,624,120 32,574,592 34,650,782 36,860,812

Material Sales 46,548 38,706 22,319 39,188 46,332 47,259 48,204 49,168 50,151 51,154

Antenna Revenue 122,429 124,823 128,286 129,324 130,618 133,230 135,895 138,613 141,385 144,213

Other 708,342 237,677 220,570 242,404 240,161 228,668 231,364 234,121 236,941 239,824

Total Revenues 25,277,604 26,021,228 26,613,173 27,194,641 28,408,613 29,038,353 31,039,583 32,996,494 35,079,259 37,296,003

OPERATING EXPENSES:

Personal Services 3,481,430 3,455,546 3,796,582 3,532,172 3,913,113 4,037,391 4,153,965 4,276,454 4,405,333 4,541,124

Commodities 564,688 322,439 602,071 565,696 544,599 388,507 398,799 409,423 420,393 431,720

Contractual Sevices 1,568,439 1,528,917 1,832,107 1,949,288 1,761,451 1,966,066 2,005,388 2,045,495 2,086,405 2,128,133

Water Charges 4,470,934 5,529,053 6,524,824 6,833,063 7,169,531 7,965,158 8,736,454 9,582,064 10,509,120 11,525,431

Sewer Charges 4,434,037 4,498,593 4,813,499 4,903,012 5,322,701 5,619,841 6,085,022 6,423,420 6,781,671 7,160,983

Maintanance & Repair 750,054 874,002 806,380 754,225 1,131,636 1,154,269 1,026,496 1,047,026 1,067,967 1,089,326

Utilities 662,606 667,482 818,844 800,716 869,711 947,223 1,031,665 1,123,659 1,223,881 1,333,068

Fuel & Lubricant 103,655 116,014 113,492 114,878 140,700 147,735 155,122 162,878 171,022 179,573

Bad Debt Expense 119,729 136,980 196,815 131,683 166,065 169,386 172,774 176,230 179,754 183,349

Depreciation 4,139,918 4,198,100 4,006,891 4,006,891 4,200,891 4,284,909 4,370,607 4,458,019 4,547,180 4,638,123

Payment for G&A 1,681,461 1,129,555 1,129,555 1,129,555 651,522 664,552 650,001 650,002 650,003 650,004

Additions to Contruction (Upsizing) - - - - - - - - - -

Total Operating Expenses 21,976,951 22,456,681 24,641,060 24,721,179 25,871,920 27,345,038 28,786,293 30,354,671 32,042,728 33,860,835

Net Operating Income/(Loss) 3,300,653 3,564,547 1,972,113 2,473,462 2,536,693 1,693,316 2,253,290 2,641,824 3,036,531 3,435,168

OTHER INCOME (EXPENSE):

Transfer from Other Funds 1,309,568 8,009,619 1,314,383 1,443,777 1,315,958 555,458 558,603 560,954 564,677 566,934

Transfer to General Fund (179,498) (280,404) (658,020) (658,020) (167,000) (268,000) (281,400) (295,470) (310,244) (325,756)

Transfer to Construction Funds (2,734,005) (2,776,972) (5,217,700) (5,217,700) (6,955,717) (4,618,417) (4,637,246) (4,658,691) (4,698,960) (4,724,962)

Transfer to Other Funds (659,916) (1,002,948) (681,884) (681,884) (681,884) (715,978) (751,777) (789,366) (828,834) (870,276)

Interest Income 11,472 68,887 65,000 33,411 65,000 60,520 63,589 65,794 67,983 70,246

Interest Income Trust 69,528 31,792 27,300 27,300 27,300 - - - - -

Principal Reduction (3,330,000) (6,695,000) (2,845,000) (4,345,000) (1,395,000) (685,000) (720,000) (755,000) (795,000) (835,000)

Interest Expense (1,078,958) (910,537) (775,231) (775,231) (650,445) (650,445) (650,445) (650,445) (650,445) (650,445)

Fiscal Agent Expense (12,970) (6,580) (990) (990) (990) (990) (990) (990) (990) (990)

Amortization (49,779) (93,108) (38,510) (39,300) (39,300) (39,300) (39,300) (39,300) (39,300) (39,300)

Total Other Expenses (6,654,558) (3,655,251) (8,810,652) (10,213,637) (8,482,078) (6,362,153) (6,458,966) (6,562,514) (6,691,113) (6,809,549)

Net Income/(Loss) (3,353,905) (90,704) (6,838,539) (7,740,175) (5,945,385) (4,668,837) (4,205,676) (3,920,690) (3,654,582) (3,374,381)

Capital Equipment - - (15,000) (15,000) (44,500) - - - - -

Non Cash Expense - Amortization 49,779 93,108 38,510 39,300 39,300 39,300 39,300 39,300 39,300 39,300

Non Cash Expense - Depreciation 4,139,918 4,198,100 4,006,891 4,006,891 4,200,891 4,284,909 4,370,607 4,458,019 4,547,180 4,638,123

Increase (decrease) in

Working Capital 835,792 4,200,504 (2,808,138) (3,708,984) (1,749,694) (344,629) 204,231 576,629 931,898 1,303,042

Bond Coverage (125% required) 208.7% 118.2% 198.9% 149.8% 365.8% 502.0% 535.4% 556.1% 574.3% 592.0%

10,872,648 15,073,152 12,265,014 11,364,168 9,614,474 9,269,846 9,474,077 10,050,705 10,982,603 12,285,645

* Projections include water & sewer rate increases as identified in the Strategic Plan. Debt financing & CIP funding have not be set within this projection, but will be

further determined based on updated Master Plans that are currently underway. Financial policies will be brought before the City Council to establish guidelines for

completion of the Cost of Service Study which will provide an update to these projections.

2011-2012

WATER SEWER OPERATING FUND

FISCAL YEAR:

Statement of Cash Flow

Unrestricted cash and investments at the

end of the year

-

5,000

10,000

15,000

20,000

25,000

30,000

35,000

40,000

Actual Budget Estimated Requested Projected* Projected* Projected* Projected* Projected*

2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018

'00

0's

Operating Revenue & Expense and Year End Cash

Expenses Revenue Year End Cash and Investments

200 | P a g e


SOLID WASTE MANAGEMENT FUND

The Solid Waste Management Fund accounts for all revenues and expenses related to the City's Resource

Recovery Park.

The Resource Recovery Park, which operates on a six-day per week schedule, encompasses an area of

approximately 275 acres including a 80 acre sanitary landfill, a four acre yard waste composting facility, a

one acre drop-off recycling center, and a Household Hazardous Waste disposal area. An additional 40

acres of the site is set aside as a soil borrow area while the remainder of the property serves as a buffer

from the abutting property owners.

A Solid Waste Superintendent, Site Supervisor, ten full time employees, and two part-time employees staff

the Solid Waste Division of the Public Works Department. Staff is responsible for day to day operations for

municipal solid waste disposal, composting, brush collection and drop-off recycling. Household hazardous

waste facilities and compost-loading facilities also enhance customer service. Staff must continue regular

operations during all weather conditions; all possible efforts are expended to ease access to the different

facilities.

Customer service receives high priority in the Solid Waste Division. Customer awareness is provided

through the distribution of recycling information and instructions for safe alternatives for disposal of

hazardous household waste, recycling, solid waste and yard waste.

Tipping fees for municipal solid waste, yard waste, and the sale of compost and mulch, generates fund

revenue. Governed by state law, as well as City ordinance, yard waste cannot be placed in the sanitary

landfill. Although no fees are charged for dropping off recyclables at the recycling center, the fund does

generate limited revenue from the sale of specific recyclable items. This facility is subsidized from the

Solid Waste Fund.

A general and administrative fee is paid to the City's General Fund to recover indirect expenses incurred by

General Fund staff, including the Public Works Engineering, Finance, Human Resources and Law

Departments. The fee is calculated based upon General Fund Department usage.

In accordance with GAAP based budgeting, the Solid Waste Management Fund is reported as an enterprise

fund. The non-cash expense of depreciation/depletion is recorded to show how much of the facility has

been consumed. Although capital outlay and bond principal redemption is a reallocation of current assets,

amounts for these appear in this budget for informational and cash flow purposes only. The plan approved

by the voters and City Council in 1994 provided for a 20-year life expectancy at 350 tons per day while

maintaining suitable revenues sufficient to offset expenses.

The sanitary landfill complies with applicable Federal Environmental Protection Agency and Missouri

Department of Natural Resources regulations relating to closure/post closure.

201 | P a g e


Solid Waste


Division Overview:

The Solid Waste Division provides area residents and businesses with access to responsible choices for the disposal of solid waste. The City’s solid waste management plan includes operation of a municipal landfill, two drop-off recycling centers, yard waste processing facility, household hazardous waste facility, appliance and tire recycling, pavement recycling operation and asphalt shingle recycling.

Goals & Objectives:

LS360 or

CC Goal

Tie-in*

Goal: Stay in compliance with Missouri Department of Natural Resources (MDNR) Regulations.

Objective: Monitor landfill groundwater, perimeter landfill gas wells and sample NPDES outfalls.

Goal: Maintain financial stability. LG KPA#4

Objective: Monitor revenues and expenditures and manage operations and accounts accordingly.

Goal: Support the decision making process by providing information in relation to future operations.

Objective: Provide necessary planning information to City Manager and City Council.

Goal: Work towards implementation of the Solid Waste Task Force recommendations.

QoL KPA#4

Objective: Plan, design, and begin construction of initial stages of permanent facilities at the Resource Recovery Park.


The Public Disposal Area recycling program will save 40,672 cubic yards of space from the landfill. 40,000 cubic yards is equal to approximately 2,000 dump trucks filled with recyclables. This program will generate $230,483 in revenue and extend the life of the landfill by saving valuable space.

Create a temporary composting pad, recycling pad and HHW pad in order to remove cover soil for use at the landfill.

Continue to focus on maintenance of the landfill to include proper management of methane and leachate and the corresponding collection systems.

Continue to manage stormwater at the landfill in an environmentally friendly manner.

202 | P a g e



Customer Service Satisfaction Ratings for the

Resource Recovery Park based on annual customer

survey

96% 97% 98%

Customer Service Satisfaction Ratings for the South

Recycling Center based on annual customer survey 87% 90% 92%

203 | P a g e




Penalties $3,197 $1,800 $4,800 $4,800 $3,000 166.7% $0

User Charge $2,791,806 $3,120,765 $2,678,265 $2,727,178 ($393,587) -12.6% $48,913 1.8%

Interest on Income $38,418 $23,960 $28,960 $24,439 $479 2.0% ($4,521) -15.6%

Other Services $89,577 $75,981 $135,931 $106,546 $30,565 40.2% ($29,385) -21.6%

Property Sale $0 $0 $0 $0 $0 $0

Bad Debt Recovery $359 $450 $110 $203 ($247) -54.9% $93 84.5%

Miscellaneous $25,289 $20,178 $303,885 $24,468 $4,290 21.3% ($279,417) -91.9%

Transfer from Other Funds $2,972,942 $0 $0 $0 $0 $0

Miscellaneous Rentals $1,920 $1,920 $1,920 $1,920 $0 $0

Intergovernmental $0 $0 $0 $0 $0 $0





Supplies $87,276 $74,026 $52,559 $59,241 ($14,785) -20.0% $6,682 12.7%

Other Services $1,302,098 $1,074,506 $1,084,810 $1,080,175 $5,669 0.5% ($4,635) -0.4%


Utilit ies $55,593 $53,739 $56,232 $56,759 $3,020 5.6% $527 0.9%

Fuel & Lubricant $247,502 $190,662 $179,662 $212,205 $21,543 11.3% $32,543 18.1%

Depreciation $256,628 $264,031 $264,031 $262,389 ($1,642) -0.6% ($1,642) -0.6%

Capital Outlay $0 $13,000 $13,000 $84,500 $71,500 550.0% $71,500 550.0%

Interfund Transfers $6,116 $0 $0 $0 $0 $0

Payment for G & A $155,129 $133,398 $133,398 $111,668 ($21,730) -16.3% ($21,730) -16.3%

Postclosure Expense $964,478 $0 $29,877 $175,000 $175,000 #DIV/0! $145,123 485.7%

Other: $0 $0 $0 $0 $0 $0



Position Titles

Superintendent 1.00 1.00 1.00 1.00 -

Site Supervisor 1.00 1.00 1.00 1.00 -

Environmental Coordinator 1.00 1.00 1.00 1.00 -




Maintenance Worker I 2.00 2.00 2.00 2.00 -

Scalehouse Attendant 1.20 1.20 1.20 1.20 -

Recycling Attendant 0.60 0.60 0.60 0.60 -

Clerk Typist w/PW Ops - - - 0.2 0.20

-



Revenues $2,889,554 ($355,500) -11.0%

Expenditures $3,203,130 $312,557 10.8%

FTE's 15.00 0.20 1.4%

Solid Waste




204 | P a g e


2009-10 2010-11 2011-12 2012-13 2013-2014 2014-15 2015-16 2016-17 2017-18

Actual Actual Budget Estimated Requested Projected Projected Projected Projected Projected

Operating revenues:

Charges for services 2,071,725 2,881,382 3,196,746 2,814,196 2,833,724 3,631,033 3,671,135 3,711,727 3,752,817 3,794,411

Other 24,448 30,763 24,348 310,715 31,391 31,391 31,391 31,391 31,391 31,391

Total operating revenues 2,096,173 2,912,145 3,221,094 3,124,911 2,865,115 3,662,424 3,702,526 3,743,118 3,784,208 3,825,802

Operating expenses:

Personal services 922,949 952,164 923,871 927,208 970,398 964,667 983,961 1,003,640 1,023,713 1,044,187

Maintenance & repairs 152,187 220,027 163,340 185,196 190,460 190,460 190,460 190,460 190,460 190,460

Utilities 74,096 55,593 53,739 56,232 56,795 56,795 56,795 56,795 56,795 56,795

Fuel & lubricants 130,157 247,502 190,662 179,662 212,205 212,205 212,205 212,205 212,205 212,205

General & Administrative 144,330 155,129 133,398 133,398 111,668 111,668 111,668 111,668 111,668 111,668

Depreciation & Depletion 155,793 256,628 264,031 264,031 262,389 262,389 262,389 262,389 262,389 262,389

Closure/postclosure expense 257,333 1,160,506 196,259 226,136 371,259 371,259 371,259 371,259 371,259 371,259

Other 590,892 1,193,346 952,273 941,110 942,016 942,016 942,016 942,016 942,016 942,016

Total operating expenses 2,427,737 4,240,895 2,877,573 2,912,973 3,117,190 3,111,459 3,130,753 3,150,432 3,170,505 3,190,979

Operating income (loss) (331,564) (1,328,750) 343,521 211,938 (252,075) 550,965 571,773 592,686 613,704 634,824

Nonoperating income (expense):

Interest income 10,129 38,418 23,960 28,960 24,439 29,717 39,270 49,127 59,292 69,768

Interest expense (23,739) (22,872)

Gain on disposal of fixed assets 400 0 0 5,741 0 0 0 0 0 0

Total nonoperating income (expense) (13,210) 15,546 23,960 34,701 24,439 29,717 39,270 49,127 59,292 69,768

Net income (loss) (344,774) (1,313,204) 367,481 246,639 (227,636) 580,682 611,043 641,814 672,995 704,592

Principal repayment 0 0 0 0 0 0 0 0 0 0

Capital outlay (2,601,949) (578) 13,000 13,000 84,500 0 0 0 0 0

Transfer to Postclosure Trust Fund (311,202) 0 0 (175,000) (175,000) (175,000) (175,000) (175,000) (175,000) (175,000)

Non-cash expense - depreciation/depletion 155,793 256,628 264,031 264,031 262,389 262,389 262,389 262,389 262,389 262,389

Non-cash expense - closure/postclosure 426,000 1,160,506 196,259 226,136 371,259 371,259 371,259 371,259 371,259 371,259

Transfer to/from Other Funds 244,967 (6,116) 0 0 (84,000) (84,000) (84,000) (84,000) (84,000) (84,000)

Increase (decrease) in assets & liabilities (649,808) (327,947) 0 0 0 0 0 0 0 0

Increase (decrease) in working capital (3,080,973) (230,711) 840,771 574,806 231,512 955,330 985,691 1,016,462 1,047,643 1,079,240

Cash and investments at beginning of year 5,477,048 2,396,075 2,165,364 2,165,364 2,740,170 2,971,682 3,927,012 4,912,703 5,929,165 6,976,808

Unrestricted cash and investments at end of year 2,396,075 2,165,364 3,006,135 2,740,170 2,971,682 3,927,012 4,912,703 5,929,165 6,976,808 8,056,048

SOLID WASTE MANAGEMENT FUND

FISCAL YEAR:


0

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

8,000,000

9,000,000

Actual Actual Budget Estimated Requested Projected Projected Projected Projected Projected

2009-10 2010-11 2011-12 2012-13 2013-2014 2014-15 2015-16 2016-17 2017-18

Operating Revenues & Expenses and Year End Cash

Revenues Expenses Year End Cash and Investments

205 | P a g e


AIRPORT FUND

The Airport Operating Fund is an enterprise fund that accounts for all revenues and expenses related to

the municipally owned airport.

The Lee's Summit Municipal Airport is designated by the Federal Aviation Administration (FAA) as a

reliever airport for the Kansas City metropolitan area and as such is designed to reduce congestion at

larger air carrier airports by providing general aviation pilots with alternate landing facilities. It is further

classified as a general aviation utility airport serving planes with gross weights of less than 30,000 lbs. and

landing speeds less than 121 knots. The airport is equipped with two runways: a 4,016 ft North/South (18-

36), and a 3,800 ft Crosswind (11-29). Following recommendation in the 2010 adopted Airport Business

Plan the City has initiated an engineering contract for services to provide the design work for the first

phase of development involving the grading for a 1,285-foot extension to the south. This work is being

performed with the assistance of federal and state aviation grants. In conjunction with the completed

Preliminary Development Plan (PDP) for the eastside terminal area city staff has continued to work with

several parties interested in developing facilities in this area.

Airport Fund revenues are generated through the sale of aviation fuel, navigational charts and pilot

supplies, the leasing of 75 tie-down spaces, 40 open T-hangar spaces and 113 enclosed hangar spaces and

six ground leases for privately owned hangars.

Outstanding debt consists of Certificates of Participation (COP’s) and an inter-fund loan from the General

Fund. The COP’s were issued in March 2001 in the amount of $955,000 for construction of four new

hangar buildings and related site improvements. The inter-fund loan was used to refund a prior debt issue

that was at significantly higher interest rates. This inter-fund loan is being repaid on a monthly basis over

the next 20 years at the rate that the city would earn on its other investments.

The Airport Fund is accounted for as enterprise fund and utilizes Generally Accepted Accounting Principles

(GAAP) based budgeting. This requires that the accrual basis of accounting method is used to record

revenues and expenditures. Although capital outlay and bond principal redemption is a reallocation of

current assets, amounts for these transactions appear in this budget for informational and cash flow

purposes only.

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Airport


Division Overview:

The Aviation Division provides general management and administration of resources to operate, maintain, market, and promote the airport which operates two runways and eight taxiways totaling over 166,044 square yards of pavement, 22 buildings.

Goals & Objectives:

LS360 or

CC Goal

Tie-in*

Goal: Effectively and efficiently manage the Aviation Division’s resources.

Objective: Manage resources and manpower effectively to operate airport operations of an average

of 13 hours per day, 7 days a week.

Goal: Marketing efforts aimed at attracting new business to the Airport, retaining current

customers, and gaining general public support. Trans KPA #1

Objective: Market the Airport to retain current customers and reach new potential customers, as

well as gain general public support through the use of printed and electronic media

sources.

Objective: Pursue recommendations in the new Airport Business Plan as approved by Council.

Objective: Pursue recommendations made in the recent Public Works Customer Service report.

Goal: Continually monitor the need for improvement of services offered to the aviation public. Trans KPA #1

Objective: Identify needs to improve or meet a higher level of services being offered to the

aviation public to retain customer satisfaction through customer feedback from

surveys, verbal feedback and request.

Objective: Monitor and assist Airport consulting firm with implementation of the approved Capital

Improvement Plan (CIP) Plan

Objective: Track customer inquiries and service requests through the use of the Fixed Based

Operations (FBO) Manager program.

Objective: Utilize the services of the Airports’ Maintenance Technician to provide routine and

preventive maintenance as needed to maintain 23 City owned buildings.

Goal: Implement plans and objectives stated in the Airport’s approved Five-Year Capital

Improvement Plan as directed by City Council. Trans KPA #1

Goal: Respond to inquiries from the public and other departments in a timely and responsive manner.

207 | P a g e



Acquire a used snow plow vehicle from the Fleet Division. Host Heart of America Light Sport Expo in October

Objective: Snow removal of all runways will be completed within eight hours upon the conclusion of

each snow fall. All other surfaces within 48-hours, ensure Notice to Airmen (NOTAMs) for

runway conditions are filed with the Federal Aviation Administration –Flight Service

Station reporting the presence of any snow, ice, or slush and their depth as well as

reporting braking action with the use of airport vehicle, ensure Public entrances to the

Airport’s Terminal building are cleared and treated with chemical ice melt to reduce slip,

trip and fall potentials.

Goal: Provide efficient and effective maintenance and minor repair services for 23 Airport

buildings, and any infrastructure associated with the buildings, grounds, and pavement that are

part of the immediate buildings so that they remain in compliance with City, State and Federal

standards.

Objective: Meet or exceed quality control standards for the distribution of aviation petroleum

products

Goal: Provide for timely and efficient treatment of pavement surfaces to provide a safe

environment for aircraft during times of winter operations.

Objective: Monitor weather forecast regularly to provide for a timely reaction on the part of the

airport snow team to meet the goals in a timely and efficient manner.

Goal: Ensure efficient and effective quality control measures and record keeping associated with the

dispensing of fuel into aircraft that meets or exceeds Federal and State guidelines.

Objective: Perform daily inspections and records as necessary to meet Underground Storage Tank

(UST) Program requirements

Goal: Ensure Airport facilities remain in compliance with all State and Federal mandated Missouri

Department of Natural Resources and Environmental Protection Agency requirements through the

testing and reporting as they relate to the storage of petroleum products and storm water runoff

through daily, monthly and annual inspections of facilities as required.

Objective: Perform monthly reports and monitoring as required to meet Program requirements.

Goal: Coordination and allocation of Federal and State funds for projects eligible to enhance the

facilities and broaden the usefulness of the airport. Construction/implementation of approved

airport projects that providing for the enhancement and safety of operations for users of the

Airport.

Objective: Coordination and allocation of Federal and State funds that provide funding for projects

eligible to enhance the facilities and broaden the usefulness of the airport.

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Hangar Occupancy Rate 89% 96% 92%

Customer Service Satisfaction Ratings for based on

biennial customer survey

94% N/A 96%

Customer Satisfaction survey response rate based on

biennial customer survey

60% N/A 70%

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Revenue FY11 FY12 FY12 FY13Actual Budget Projected Requested $ % $ %

Penalties $5,360 $3,753 $1,155 $3,753 $0 $2,598 224.9%Fuel Sales $709,795 $703,664 $974,882 $884,580 $180,916 25.7% ($90,302) -9.3%Intergovernmental $382,472 $60,000 $60,000 $57,000 ($3,000) -5.0% ($3,000) -5.0%Interest $0 $0 $0 $0 $0 $0 Rentals $508,016 $549,082 $534,866 $523,145 ($25,937) -4.7% ($11,721) -2.2%Services $5,646 $8,496 $4,330 $5,864 ($2,632) -31.0% $1,534 35.4%Sale of Property $0 $0 $1,500 $1,500 $1,500 $0 Bad Debt Recovery $0 $0 $0 $0 $0 $0 Miscellaneous $24,674 $27,749 $32,541 $26,778 ($971) -3.5% ($5,763) -17.7%Transfers $20,446,191 $0 $0 $6,052,000 $6,052,000 $6,052,000Department Total ########## $1,352,744.00 $1,609,274.00 $7,554,620.00 ######### 458.5% $5,945,346.00 369.4%

* FY 13 Revenue includes contribution from the FAA and MODOT




Supplies $26,818 $25,075 $25,319 $24,889 ($186) -0.7% ($430) -1.7%

Other Services $147,891 $121,906 $147,434 $168,405 $46,499 38.1% $20,971 14.2%


Utilities $53,710 $51,122 $52,352 $54,446 $3,324 6.5% $2,094 4.0%

Fuel & Lubricant $557,448 $548,184 $807,085 $740,118 $191,934 35.0% ($66,967) -8.3%

Depreciation $699,094 $480,820 $480,820 $574,337 $93,517 19.4% $93,517 19.4%

Interest on Bond $51,615 $109,697 $109,697 $113,262 $3,565 3.2% $3,565 3.2%

Capital Equipment $0 $0 $0 $2,875 $2,875 $2,875

Transfers $6,000 $5,405,530 $5,405,530 $6,052,000 $646,470 12.0% $646,470 12.0%

Payment for G & A $78,861 $77,778 $77,778 $76,696 ($1,082) -1.4% ($1,082) -1.4%

Other: $0 $0 $0 $0 $0 $0

Department Total $2,206,773.00 $7,307,216.00 $7,620,845.00 $8,335,373.00 ######### 14.1% $714,528.00 9.4%

* FY 13 Expenses includes transfer to the Airport Construction Fund


Position Titles

Airport Attendant 2.00 2.00 2.00 2.00 -

Airport Maint. Tech 1.00 1.00 1.00 1.00 -

Airport Attendant PT 1.96 2.60 2.60 2.04 (0.56) -21.5%

Airport Manager 1.00 1.00 1.00 1.00 -

Asst. to Airport Manager 1.00 1.00 1.00 1.00 -

-

-



Revenues $7,554,620 $6,201,876 458.5% $5,945,346 369.4%

Expenditures $8,335,373 $1,028,157 14.1% $714,528 9.4%

FTE's 7.04 (0.56) -7.4%

Airport




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2010-11 2011-2012 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18

Actual Estimated Adopted Projected Projected Projected Projected Projected

Operating revenues:

Charges for services (a) 508,017 534,866 523,145 533,608 544,280 555,166 566,269 577,594

Fuel sales (b) 709,795 974,882 884,580 928,809 975,249 1,024,012 1,075,213 1,128,973

Other/Intergovernmental (Grant reimbursement) 418,151 99,526 97,895 97,895 97,895 97,895 97,895 97,895

Total operating revenues 1,635,963 1,609,274 1,505,620 1,560,312 1,617,425 1,677,073 1,739,376 1,804,462

Operating expenses:

Personal services ( c ) 383,627 385,696 404,112 416,235 428,722 441,584 454,832 468,477

Maintenance & repairs 201,710 129,134 124,233 124,233 124,233 124,233 124,233 124,233

Utilities (d) 53,710 52,352 54,446 55,535 56,646 57,779 58,934 60,113

Fuels and lubricants (b) 557,448 807,085 740,118 777,124 815,980 856,779 899,618 944,599

Other/Depreciation 174,709 172,753 193,294 193,294 193,294 193,294 193,294 193,294

Total operating expenses 1,371,204 1,547,020 1,516,203 1,566,421 1,618,875 1,673,669 1,730,911 1,790,715

Operating income (loss) 264,759 62,254 (10,583) (6,109) (1,451) 3,404 8,466 13,747

Depreciation expense (699,094) (480,820) (574,337) (574,337) (574,337) (574,337) (574,337) (574,337)

Payment for general & administrative expense (78,861) (77,778) (76,696) (76,696) (76,696) (76,696) (76,696) (76,696)

Forgiveness of general & administrative expense 0 0 0 0 0 0 0 0

Cost/benefit analysis contribution from Gen. Fd 0 0 0 0 0 0 0 0

Expense for cost/benefit analysis 0 0 0 0 0 0 0 0

Operating income (loss) net of special items (513,196) (496,344) (661,616) (657,142) (652,484) (647,629) (642,567) (637,286)


Interest income 7,116 0 0 0 0 0 0 0

Interest expense (e) (51,615) (112,915) (111,925) (109,812) (112,129) (108,559) (110,410) (111,976)

Gain on disposal of fixed assets 0 0 0 0 0 0 0 0

Grant reimbursements (f) 0 304,000 5,749,400 7,903,000 9,410,000 6,632,000 868,000 1,082,000

Local Match (h) 16,000 302,600 534,000 524,000 995,000 1,311,000 2,643,000

Total nonoperating income (expense) (44,499) 207,085 5,940,075 8,327,188 9,821,871 7,518,441 2,068,590 3,613,024

Net income (loss) (557,695) (289,259) 5,278,459 7,670,046 9,169,387 6,870,812 1,426,023 2,975,738

Contribution From General Fund 0 0 0 0 0 0 0 0

Principal repayment (45,000) (45,000) (45,000) (45,000) (45,000) (45,000) (45,000) (45,000)

Interest 0 0 0 0 0 0 0 0

Construction funded in current year (g) (390,429) (320,000) (6,052,000) (8,437,000) (9,934,000) (7,627,000) (2,179,000) (3,725,000)

Non-cash expense - depreciation 699,094 480,820 574,337 574,337 574,337 574,337 574,337 574,337

Proceeds from COP 0 0 0 0 0 0 0 0

Capital Outlay - Equipment 0 0 0 0 0 0 0 0

Intergovernmental loan 0 0 0 0 0 0 0 0

Transfers in 74,377 55,700 57,000 57,000 57,000 57,000 57,000 57,000

Transfers out (6,000) (6,000) (2,875) (2,875) (2,875) (2,875) (2,875) (2,875)

Increase (decrease) in assets & liabilities 81,589 0 0 0 0 0 0 0

Increase (decrease) in working capital (144,064) (139,739) 183,492 (183,492) (181,151) (172,726) (169,515) (165,800)

Cash & investments at beginning of year 665,221 521,157 381,418 564,910 381,418 200,267 27,541 (141,974)

521,157 381,418 564,910 381,418 200,267 27,541 (141,974) (307,774)

a

b

c

d

e

f

g

h

AIRPORT OPERATING FUND

Statement of Cash FlowFiscal Year:

Fuel sales and Fuel and Lubricants expenses increase at 5% per year for future years.

Personal Services increase at 3% per year for future years.

Unrestricted cash & investments at end of year:

Charges for services increase at 2% per year for future years

Util ities increase at 2% per year for future years.

Construction funded values are from the approved 2013-2017 CIP. Prior years funding for projects that were not constructed is added in the year that construction is expected to

occurThe source of the local match contribution is undetermined and dependent upon Council approval and resource allocation. All development projects considered are identified in the

approved Airport Master Plan, Airport Business Plan and the approved 2013-2017 CIP.

Interest expense figures provided by finance

Grant reimbursement rates vary between projects. A 95% reimbursement rate is set for specific projects related to the runway extension. A 90% reimbursement rate is set for earthwork and paving

projects related to the east side development. New east side terminal is eligible for up to $600k grant reimbursement. Other vertical infrastructure projects, such as hangars, fuel facil ity, and

equipment storage are not eligible for any reimbursement

(1,000,000)

(500,000)

0

500,000

1,000,000

1,500,000

2,000,000

Actual Estimated Adopted Projected Projected Projected Projected Projected

2010-11 2011-2012 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18


Revenues Expenses Year End Cash and Investments

211 | P a g e


HARRIS PARK COMMUNITY CENTER FUND The Harris Park Community Center, with renovated additions, is now approximately 30,000 square foot. The

recreation facility provides indoor recreational opportunities for all ages through a day camp for school age

children held in the summer, holiday breaks from school and scheduled school days off, recreational athletic

leagues, programs, instructional classes, special events, and rentals. The summer recreational day camp is for

ages 5-11 and provides a wide variety of activities such as skating, bowling, field trips, guest speakers,

swimming, etc. The Athletics program provides opportunities for youth such as volleyball, basketball and

soccer leagues. Adults, male, female and coed, are served as well at the HPCC for basketball, volleyball, dodge

ball or at the newly renovated Hartman Park softball field complex. Instructional classes provide a wide variety

of educational and recreational opportunities for pre-school through adults that focus on basic instruction for

the individual or family participation. The Special Events group increases cultural awareness by hosting a

summer concert series to the community of Lee’s Summit free of charge. Staff from the Parks Department also

serves as a liaison to the Arts Council working with a citizen group to research and provide cultural arts

activities for the City.




Measurable means the amount of the transaction can be determined and available means collectible within

the current period or soon enough thereafter to be used to pay liabilities when due.

212 | P a g e


Harris Park Community Center


Fund Overview:

The Harris Park Community Center, with renovated additions, is now a 30,000 square foot recreation facility, which provides

indoor recreational opportunities through a day camp for school age children held in the summer, holiday breaks from school

and scheduled school days off, recreational athletic leagues, programs, instructional classes, special events and rentals. The

summer recreational day camp is for ages 5-11 and provides a wide variety of activities such as skating, bowling, field trips,

guest speakers, swimming, etc. The Athletics program provides opportunities for youth such as volleyball, basketball and

soccer leagues. Adults, male, female and coed, are served as well at the Harris Park Community Center for basketball,

volleyball, dodge ball or at the newly renovated Hartman Park softball field complex. Instructional classes provide a wide

variety of educational and recreational opportunities for pre-school through adults that focus on basic instruction for the

individual or family participation. The Special Events group increases cultural awareness by hosting a summer concert series

to the community of Lee’s Summit free of charge. Staff from the Parks Department also serves as a liaison to the Arts

Council working with a citizen group to research and provide cultural arts activities for the City.

Goals & Objectives:

LS360 or

CC Goal

Tie-in*

Goal: Maintain facilities and programs that are safe and secure for all users.

Objectives:

Ensure that adequate staff is retained, trained and supervised to perform all necessary cleaning duties and activities in a professional manner.

Supervise all activities and facility operations and ensure that all rules of conduct are followed.

Communicate all problems and important information to the Superintendent of Recreation Services and/or Assistant Administrator of Parks & Recreation on a patron comment form.

Monitor facility and program conditions to ensure the safety of our participants.


Goal: Ensure the facilities and equipment is in good working condition.

Objective:

Monitor the condition of the facility and equipment through a daily inspection and correct

any problems immediately or prepare a work order to have the situation corrected.

213 | P a g e


Goal: Operate the facility and programs in a cost efficient manner, with enough revenue necessary

to recover 100% of the operational costs.

Objective:

Establish program, gate and rental fees that are competitive and relative to the cost of operation.


Provide a location for LSPR programs.

Monitor the revenues and expenses of each program and facility through weekly reports.

Goal: Ensure the facility and programs are accessible to everyone.

Objectives:

Continue to use a monthly and daily schedule for availability of the facility and fill all available space with leagues, programs, rentals, and special events. Ensure all activities have completed a facility reservation permit.


Develop and implement a marketing plan for each program and facility.

Goal: Recruit, train, and retain skilled, conscientious, caring staff to administer the programs and

operate the facility.

Objective:

Offer competitive salaries. (Survey other programs to compare wages.)

Choose only the best quality of applicants.

Decrease the number of high school employees and increase college age/degreed

employees.

Recruit and train staff who will administer the activities in a friendly and professional manner.

Have all staff complete FISH training program (customer service training).


Camp Summit - The Camp Summit day camp for school age children reached its 25th anniversary year last summer. Participation in the program continues to grow each year and revenue is anticipated to increase in FY13. The weekly camp fee will increase $5 per week to $120 per week beginning in May 2012. The budget assumes the program will run a full twelve weeks and not impacted by snow days which shorten the program. Expenditures related to field trip admissions and transportation continues to increase with the additional participation in the program. As in the summer 2011, the enrollment fee will continue to provide each camper with a Summit Waves pool pass which can be used at the facility outside of Camp Summit hours.

Special Events - The special events program will continue to host the Summer Concert Series, Tour de Lakes and

Night Flight.

Arts Council - The Arts Council budget of $76,672 includes a request for 50% of the salary and benefits coverage for the responsible manager and a trip to the American Arts National Conference (2nd part). The budget also continues the Mini Grant program and additional monthly grants and sponsorships for the Arts.

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Camp Summit Enrollments

(2008 – 610; 2009 – 633; 2010 – 658)

701 700 700

Camp Summit – Average Weekly Attendance

(2008 – 326; 2009 – 388; 2010 – 404)

434 425 425

Tour De Lakes participants

(2008 – 428; 2009 – 527; 2010 – 566)

678 600 600

Night Flight participants

(2008 – 308; 2009 – 377; 2010 – 457)

641 550 550

215 | P a g e




Activity Fees $1,016,998 $1,095,032 $1,023,881 $1,097,916 $2,884 0.3% $74,035 6.7%

Contributions $63,867 $104,925 $81,585 $87,750 ($17,175) -16.4% $6,165 7.0%

Interest $254 $950 $250 $250 ($700) -73.7% $0

Rentals $65,158 $83,865 $54,916 $83,400 ($465) -0.6% $28,484 34.2%

Other User Chgs-Concession $16,110 $12,606 $20,110 $20,035 $7,429 58.9% ($75) -0.4%

Miscellaneous $26,702 $58,837 $45,794 $70,652 $11,815 20.1% $24,858 35.2%

Transfer from General Fund $57,642 $79,049 $77,398 $76,676 ($2,373) -3.0% ($722) -0.9%

Fund Total $1,246,731 $1,435,264 $1,303,934 $1,436,679 $1,415 0.1% $132,745 10.2%




Personal Services- Fringes $335,352 $310,547 $309,265 $340,505 $29,958 9.6% $31,240 9.2%

Supplies $97,272 $96,499 $87,800 $99,165 $2,666 2.8% $11,365 11.5%

Other Services $339,832 $367,277 $328,605 $377,106 $9,829 2.7% $48,501 12.9%


Fuel & Lubricant $0 $0 $0 $0 $0 $0

Depreciation $32,883 $27,968 $32,883 $32,883 $4,915 17.6% $0

Capital Outlay $8,518 $0 $0 $0 $0 $0

Fund Total $1,295,806 $1,311,936 $1,246,261 $1,379,690 $67,754 5.2% $133,429 10.7%


Position Titles

Asst Administrator of P & R 0.55 0.60 0.60 0.60 -

Supt. of Recreation 0.30 0.00 0.00 0.00 -

Asst. Supt. of Recreation 1.00 1.00 1.00 1.00 -

Special Events Manager 1.00 0.00 0.00 0.00 -

Recreation Supervisor 3.00 3.00 3.00 3.00 -


Marketing Coordinator 0.05 0.05 0.05 0.05 -

Development Coordinator 0.00 1.00 1.00 1.00 -

Fund Total 6.40 6.15 6.15 6.15 -


Revenues $1,436,679 $1,415 0.1%

Expenditures $1,379,690 $67,754 5.2%

FTE's 6.15 -

Harris Park Community Center




216 | P a g e


Internal Service Funds

217 | P a g e


INFORMATION TECHNOLOGY SERVICES

Information Technology Services’ (ITS) mission is to work in partnership with customers to leverage the use

of information technologies to meet business challenges and to foster customer self-sufficiency in using

those technologies while providing the following:

Faster, easier, more cost-effective and more accurate information and service to the public by

automating city processes and by empowering city employees with office automation tools and

technology.

Focused customer-driven solutions, coordinated information technology planning, project

management methodology, cost-effective tools and timely technical services.

Business and support services that empower and support our customers in the accomplishment of

their missions.

The functions managed by ITS are:

Help Desk – Centralized and coordinated support is delivered via the ITS Help Desk. The Help Desk

provides assistance with hardware, software, and phone systems to city staff. This group monitors the city

computer environment and dispatches ITS staff to critical system and network events. Coordinates orders

for equipment, manages employee computer system access, and provides internal computer training

sessions.

Network and Desktop Computer Operations – The city network has dedicated connections to 22 city

facilities via fiber, a high speed wireless network and leased lines. Remote communication is provided for

staff to connect externally via the Internet, as well as outbound access to the Internet for web and email,

Jackson County system access and public safety networks (City of Kansas City, State of Missouri and NCIC).

The wireless network has been expanded to laptops utilizing leased wireless cards for management team,

public safety and other critical laptops utilized by city staff. The ITS supports and maintains network

devices as well as the infrastructure of copper and fiber cables, circuits, hubs, routers, bridges and

switches necessary to provide communications between these locations.

Technology Planning and Internal Consulting – ITS staff works with departments to assess, define and

identify needs and research, and develop and implement solutions to meet those demands. ITS Services

Coordinators are assigned as a resource for the coordination of technical support services within each

department. The coordinator assists with effectively and efficiently navigating ITS related processes and

services and is the departments advocate in escalating service needs and evaluating new technology

requests to meet business process needs. ITS Services Coordinator are knowledgeable about department’s

unique business processes, strategic goals and objectives, and technology needs – and are empowered to

provide assistance needed to succeed in technology-assisted endeavors.

Applications Administration - ITS provides administration and end user support for all applications within

the city. This group manages over 130 desktop, network, and AS/400 software products are used by the

city departments. ITS provides the design, installation, configuration, vendor coordination, end user

training and support, installation of upgrade, development of interfaces as required, and application

troubleshooting. Application Administrators also serve as liaisons between end user and vendor by

bridging the gap between technology and business process.

218 | P a g e


Project Management - Project Management is the discipline of planning, organizing, and managing

resources to bring about the successful completion of specific project goals and objectives. ITS developed

and uses a defined Project Management Process to manage all project activities including: clearly defining

the project’s scope, schedule, & cost; devising a solution to meet the requirements, including all people,

process, technology, & support aspects; configuring or creating the desired solution; testing the solution

and ensuring readiness for implementation; and implementing the solution and any required process

changes. Project managers are responsible for ensuring successful execution of the process by controlling

issues and risks, communicating project goals and status, and directing internal and external resources in

executing tasks on the project timeline.

Geographic Information Systems Administration - As the central coordinator of the city Geographic

Information System (GIS), the ITS team provides management of the database, map layers, software and

related components. ITS defines standards for GIS data and fulfills internal and external requests for data

by providing maps and reports. GIS staff maintains the central GIS data to ensure maps are updated with

accurate and timely information. The GIS staff continues to advance the integration of maps into city

business to better support daily operations and decision making processes.

Communications System Administration – Communication group is responsibility for supporting the phone

and voice mail systems. The system includes over 600 phone voice/data lines and related equipment.

These responsibilities include coordinating all phone related moves, additions and changes. In addition this

group monitors and manages the phone related hardware and software located through city facilities.

Communications also includes the email and calendar system utilized by employees to communicate and

organize meetings with internal and external contacts. This includes the archiving of email communications

and the filtering of unwanted spam emails. In addition this group manages the integration of mobile smart

phones to provide city management instant access to email and calendars.

Audio/Visual Services – The Local Government Access Channel broadcasted on AT&T, Comcast and Time

Warner is managed by ITS. The channel provides information concerning local government activities,

services and policies to the citizens of Lee’s Summit. The channel increases the public awareness of the

activities of the legislative and administrative bodies of city government and other governmental entities.

The channel is also used to facilitate emergency information to the general public. In addition the Audio

Visual technology utilized throughout city facilities for meetings, digital signage, security and video

production is supported by this central group.

Depreciation - In accordance with GAAP-based budgeting, the ITS Fund includes a charge for the non-cash

depreciation expense to better match how much of the assets have been depreciated in a particular year.

Although the capital outlay and bond principal redemption is a reallocation of current assets, an amount

for these appear in this budget for informational and cash flow purposes only.

219 | P a g e


Information Technology Services

(ITS)


Division Overview:

Information Technology Services provides central management of information technology resources and initiatives within the

entire organization. These services are delivered via two teams: Technology Services Team and Projects and Applications

Management Team. Efforts or coordinated by the City’s Chief Technology Officer and a manager of each of the two teams.

ITS depends upon a close working relationship with each Department which is supported through our ITS Liason program

and ITS Steering Committee. Delivery of services are structured through the ITS Help Desk and our IT Project Management

approach.

Goals & Objectives:

LS360 or

CC Goal

Tie-in*

Goal: City employees will have access to technical support for the efficient and effective use of

city provided hardware and software during normal business hours. LG KPA#2

Provide ability for customers to self submit requests for services into the help desk system

and to inquire on current and historical service requests.

Continue to develop resources providing customers the ability to access to a knowledge

base of common problems and potential solutions.

Goal: Technology training programs will be offered on a regular basis including formal classes,

computer based training and one on one training as appropriate. LG KPA#2

Complete the preparation of training materials for classes to address the organizational

needs identified; schedule and provide at least one training opportunity for each class.

Continue to expand the use of the newly developed electronic training site for IT and other

employee training, providing a cost effective and convenient alternative to classroom

training when appropriate.

Goal: Further enhancements to recording/broadcast and audio/visual equipment to extend

reliable, appropriate and effective use. LG KPA#1

Re-evaluate the ITS role in building security systems at non City Hall locations upon

request of several departments who are lacking ongoing support and systems which are in

need of enhancements/upgrades.

Goal: Improved customer service to citizens through the use of GIS technology.

Emphasis will be placed on employee’s capture of details such as incident location, incident

type, incident status, date, caller information, caller comments, staff investigation

comments, staff time and other relevant information to create a complete picture of citizen

requests.

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Goal: GIS integration with business systems to support information sharing across

organization. LG KPA#2

Continued prioritization of opportunities to utilize business intelligence tools to visually

present trends in city departments’ service delivery.

Improving business processes to ensure timely updates to the GIS information shared

across the organization, allowing end users to make informed decisions.

Goal: End-user computing technology standards, for both hardware and software, will be

maintained to optimize the procurement, utilization and management. LG KPA#4

Working under the direction of the purchasing effort to create a new copier/multifunction

contract, evaluate printer purchase options and policies to maximize the cost/benefit of

purchases and obtain consistent price discounts to the extent possible.

Develop a printer procurement policy to reduce printing costs throughout the City by

establishing standards based on needs, features, and basis of use prior to purchase.

Goal: Provide a computing environment which ensures the appropriate technology is available

in an effective manner. LG KPA#2

Continue to develop measures to ensure that all managed infrastructure assets are

evaluated to determine the necessary performance levels, availability requirements and

thresholds; develop and implement preventative maintenance plan in conjunction with

industry recommended standards.

Complete support model for wireless communications including a 3-year strategic plan that

serves as a roadmap for the maintenance of current wireless systems as well a growth

strategy in support of future needs including remote surveillance initiates and mobile

computing expansion.

Enhance new SAN environment by capitalizing on advanced features that may allow for

more efficient use of space through the elimination of redundant files, offloading of

archived data to lower cost disk, etc.

Complete the upgrade of backhaul providing network connectivity to select remote public

safety buildings from public wireless to fiber.

Goal: Evaluate and adapt to changing IT demands as a result of new mobile devices and

services. LG KPA#1

Revise City and IT policies and procedures related to the use of city and employee owned

mobile smart phones, seeking opportunities to improve information access while ensuring

appropriate levels of security and management of data.

Develop a strategy regarding the future of mobile web site services to meet an increasing

demand for access to internet information by mobile smartphone users. Evaluation will

consider the adaptation of existing web site for mobile users as well as the potential need

for custom and vendor provided mobile applications in the future.

Goal: Implement the Evolution (ERP) project

LG KPA#2

Finalize Phase I of Evolution, the Community Phase, which includes the migration of

existing financial and purchasing business processes to the new Lawson software system

which is scheduled to go live in the summer of 2012.

Continue to support the adoption of Phase II, the Customer Phase, which included the

transition of the Water Utility customer service and billing system to the new Advanced

Utility system which went live in the Spring of 2012.

Complete the design and conversion of Phase III, the Co-Workers Phase, including the

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migration of Human Resources, Payroll and employee benefits management solutions to

the Lawson software. Tentatively scheduled to Go Live in Early 2013.

Manage the Evolution project in an effective manner to address financial, change

management, technical, training and related issues through a strong partnership with all

involved parties. Maintain the targeted project schedule and respond to project issues and

change requirements in a timely and effective manner when necessary.

Prepare the City’s employees and technical environment for the changes necessary to

ensure the successful implementation of the new products and to ensure successful delivery

of new services and features being made available through the Evolution project.


A re-organization was done in FY12 which consolidated the organizational structure of ITS from three teams down to two. The GIS and Operations teams were combined under a single manager; eliminating the Operations Manager position. Supervisors of the Help Desk and Network Services workgroups are being implemented to oversee the daily activities of these key operational functions; under the direction of the Manager of Enterprise Technology Services.

Five key operational duties have been historically performed by temporary professional staff working a 40 hour per week schedule. Retaining qualified personnel in these roles is critical for ongoing IT operations. The budget includes a reallocation of temporary professional salaries for three of these positions to create full time positions for the current Application Analyst, Web Administrator and Audio/Visual Specialist. The Desktop Support and Help Desk Support temporary professional positions should be considered for conversion to full time positions in the future.

Windows 7 has become the standard operating system provided on new desktop computers by all manufactures starting in 2012. ITS has proceeded with a pending project to migrate all desktop computers to the updated operating system. Not all of the current 130+ city applications are able to operate under Windows 7. A proposed project would fund the mitigation tasks needed to address the required software upgrades or replacements necessary to ensure the required transition to Windows 7 can be completed for all City computers within a reasonable timeframe.

The Evolution ERP project continues to be the primary focus for the majority of ITS resources. Additional existing personnel have been reassigned to the project to ensure the successful completion. When the initial project has concluded, an assessment of resource needs and allocation will be conducted to address the pending project requests and additional enhancements identified during the Evolution implementation.

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Performance Measurements 2010 2011 2012 2013

Enterprise and Department Applications

Managed and Supported

110 113 120 125

Servers 55 63 68 68

Total Help Desk Calls

• Emergency

• High Priority

• Project Support

3102

2

185

181

3612

9

207

329

5100

9

250

333

4500

10

225

300

End User PC’s (Desktops/Laptops/In-Car) 675 660 650 650

Meetings Broadcast/Recorded 81 62 64 70

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Revenue FY11 FY12 FY12 FY13Actual Budget Projected Requested $ % $ %

ITS Overhead $2,196,837 $2,098,962 $2,098,962 $2,352,221 $253,259 12.1% $253,259 12.1%Department MERP Payments $490,668 $527,000 $527,000 $530,500 $3,500 0.7% $3,500 0.7%Expansion Project Funding $65,987 $400,000 $400,000 $223,500 ($176,500) -44.1% ($176,500) -44.1%Other Revenue $213,832 $1,000 $15,243 $649 ($351) -35.1% ($14,594) -95.7%Interest $13,181 $50,000 $20,000 $20,000 ($30,000) -60.0% $0 Department Total $2,980,505 $3,076,962 $3,061,205 $3,126,870 $49,908 1.6% $65,665 2.1%




Supplies $34,172 $50,500 $16,850 $15,865 ($34,635) -68.6% ($985) -5.8%

Other Services $451,715 $295,175 $269,328 $261,778 ($33,397) -11.3% ($7,550) -2.8%


Utilities $44,032 $41,641 $39,223 $36,587 ($5,054) -12.1% ($2,636) -6.7%

Fuel & Lubricant $1,061 $750 $750 $750 $0 0.0% $0 0.0%

Depreciation $368,081 $473,896 $473,896 $470,999 ($2,897) -0.6% ($2,897) -0.6%

Capital Projects $0 $0 $0 $379,333 $379,333 $379,333

Transfer Out -$159,043 -$245,000 -$245,000 -$140,000 $105,000 -42.9% $105,000 -42.9%

Other: Capital Assett - ITS $0 $31,177 $31,177 -$31,930 ($63,107) -202.4% ($63,107) -202.4%

Other: Transfers $2,362 $0 $0 $0 $0 #DIV/0! $0

Other: MERP Computer Supplies $356,979 $593,343 $593,343 $631,708 $38,365 6.5% $38,365 6.5%

Department Total $3,314,966 $4,031,887 $3,926,644 $3,948,636 ($83,795) -2.1% $21,448 0.5%

** Capital Project To be completed upon final FY13 Expansion Project Approval


Position Titles

Chief Technology Officer 1.00 1.00 1.00 1.0 -

Supervisor, Support Services 1.00 1.00 1.00 - (1.00) -100.0%

Manager, Enterprise Technology Services 1.00 1.00 1.00 1.0 -

GIS Senior Analyst 1.00 1.00 1.00 1.0 -

GIS Analyst 1.00 1.00 1.00 1.0 -

GIS Technician 2.00 2.00 2.00 2.0 -

Senior Network Administrator 1.00 1.00 1.00 1.0 -

Network Administrator 1.00 1.00 1.00 1.0 -

Support Specialist/Trainer 1.00 1.00 1.00 1.0 -

Applications Administrator 4.00 4.00 4.00 4.0 -

System Support Analyst 1.00 1.00 1.00 1.0 -

Communications Systems Admin 1.00 1.00 1.00 1.0 -

Manager, Project & Application Management 1.00 1.00 1.00 1.0 -

Project Manager 1.00 1.00 1.00 1.0 -

Applications Analyst 1.00 1.00 1.00 2.0 1.00 100.0%

Inventory and Records Specialist 1.00 1.00 1.00 1.0 -

Audio/Video Specialist - - - 1.0 1.00

Web Administrator - - - 1.0 1.00

-

Department Total 20.00 20.00 20.00 22.00 # 2.00 10.0%


Revenues $3,126,870 $49,908 1.6% $65,665 2.1%

Expenditures $3,948,636 ($83,795) -2.1% $21,448 0.5%

FTE's 22.00 2.00 10.0%

Information Technology Services (ITS)




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2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18

ACTUAL Actual Budget Estimated Adopted Budget Budget Budget Budget Budget

Operating revenues:

Charges for Service 2,454,664 2,687,505 2,625,962 2,625,962 2,882,721 2,894,449.42 2,906,944.03 2,966,938.53 3,028,785.42 3,092,554.37

Other 8,535 213,832 1,000 15,243 649 1,000 1,000 1,000 1,000 1,000


Operating expenses

Personal services 1,505,289 1,620,871 1,678,344 1,635,016 1,837,971 1,874,730 1,912,225 1,950,470 1,989,479 2,029,268


Utilities 47,426 44,032 41,641 39,223 36,589 36,589 36,589 36,589 36,589 36,589

Fuel and Lubricants 745 1,061 750 750 750 750 750 750 750 750

Other 482,837 716,418 698,087 638,940 769,353 500,000 500,000 500,000 500,000 500,000

Capital Equipment 0 0 0 0 0

Depreciation 618,842 509,742 673,896 673,896 470,999 470,999 470,999 470,999 470,999 470,999


Operating income (loss) (599,198) 98,475 (896,097) (776,961) (717,323) (447,619) (447,619) (447,619) (447,619) (447,619)


Interest income 3,415 13,181 50,000 20,000 20,000 29,882 32,415 34,973 37,557 0

Gain (loss) on disposal of fixed assets 0 (34,311) 0 0 0 0 0 0 0 0

Transfers In 325,079 63,625 400,000 400,000 120,000 200,000 200,000 200,000 200,000 200,000

Total nonoperating income (expense) 328,494 42,495 450,000 420,000 140,000 229,882 232,415 234,973 237,557 200,000

Net income (loss) (270,704) 140,970 (446,097) (356,961) (577,323) (217,737) (215,204) (212,646) (210,062) (247,619)

Depreciation 618,842 509,742 673,896 673,896 470,999 470,999 470,999 470,999 470,999 470,999

Increase (decrease) in Cash 348,138 650,712 227,799 316,935 (106,324) 253,262 255,795 258,353 260,937 223,380

Cash at Beginning of Year 3,161,493 2,126,917 2,777,629 2,777,629 3,094,564 2,988,240 3,241,502 3,497,297 3,755,650 4,016,587

Unrestricted cash and investments at the end of the year 2,126,917 2,777,629 3,005,428 3,094,564 2,988,240 3,241,502 3,497,297 3,755,650 4,016,587 4,239,967

INFORMATION TECHNOLOGY SERVICES

FISCAL YEAR:


0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000

4,500,000


2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18


Revenue Expense Year End Cash and Investments

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FLEET OPERATIONS FUND

The Fleet Operations Fund is an internal service fund. Internal service funds are used to account for the

financing on cost-reimbursement basis of goods or services provided by one department to other

departments within the same governmental organization.

The Fleet Operations Fund is comprised of two parts, first the Vehicle Replacement Program (VERP) which

provides motor vehicle fleet replacement services to the various City departments. All City motor vehicles

are now owned by this fund. The departments then leases or rent their vehicles at a rate that will provide

funds for the replacement of that particular piece of equipment at a scheduled future date. By charging a

yearly rate with a technology multiplier, over the life of the equipment, this system enables the City to

replace vehicles within efficient lifecycle time frame and not just when funds are available. This will

provide all departments with safe and efficient vehicles throughout the fiscal year while maintaining a

steady yearly payment at much lower rates than direct replacement cost. The fund also allows for the

ability to capture new technology allowing for lower fuel cost and reduced emissions output.

The second part of the Fleet Operations Fund is the overhead component. This fund account for the cost of

the daily operation which provides twenty four hour service to all using departments, Fleet Operations

provides all maintenance and repairs to over four hundred pieces of equipment, and our mission is to

provide the best service and staff by partnering with departments and vendors to effectively monitor and

ensure the most cost effective repair and replacement of vehicles and equipment. With effectively

monitoring repairs and maintenance schedules the Fleet Division is committed to providing the most cost

effective service while recognizing the value of the ever changing field and capitalizing on changing

technology. Overhead is charged to the departments on a weighted percentage of operational overhead

costs based on a three year average of the work order hours generated by the using department. The

established maintenance program has also yielded longer useful life and higher resale values.

226 | P a g e


Fleet


Division Overview:

Oversight and management of the city’s motor vehicle and equipment fleet, including administration of the Vehicle and

Equipment Replacement Program, motor pool, maintenance and repair services, acquisition and disposal of the city’s fleet

units.

Goals & Objectives:

LS360 or

CC Goal

Tie-in*

Goal: Provide a cost-effective and efficient Vehicle Management program. LG KPA#4

Objective: Improve efficiencies of the VERP program.

Continue to measure optimal life cycles with various worksheet reports to determine

possible savings with increased or decreased life cycles.

Continue to monitor resale value to determine if increased lifecycles adversely effect the

yearly VERP payments.

Full Fleet Advisory Board involvement on evaluation and management of Fleets growth with

continued discussions on possible Fleet reductions.

Continue to monitor maintenance cost and cost per mile to determine if increased lifecycle

costs are adversely affected.

Goal: Green the Fleet where applicable and economical.

QoL KPA#4

Objective: Evaluate all new and current vehicles for Green and environmental improvements.

Enter into continual discussions with Fleet Advisory Board detailing areas of the fleet that

can utilize alternative fueled vehicles and that demonstrate fuel reductions strategies.

Actively involved with MARC and Kansas City Clean Cities to initiate efforts to promote the

use of electric vehicle and actively seek to bring electric vehicle plug in stations to the

metro area.

Measure vehicle selection and compare with current vehicles to evaluate the possibility of

lowering the overall Fleets Emissions and carbon foot print through normal replacement

cycles without increased acquisition cost.

92% of the Fleets on road Diesels vehicles are now ultra low emissions engines, Fleet will

continue to implement low emissions engines vehicles without increased acquisition cost.

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Goal: Continue to improve Employee efficiencies LG KPA#2

Objective: Evaluate Employee skill levels to determine needed improvements.

Pursue advancements toward additional employee’s certification levels which will help

determine technician’s level of expertise.

Monitor staff performance reports to determine deficient area in productivity and design

training to match those deficient areas.

Continue to work with area fleets in joint mechanic training reducing cost and travel time

Objective: Measure performance measurements for Fleet productivity.

Monthly monitoring of overall Fleet performance reports for information on trends and

needed improvements

Measure information derived from customer service surveys and implement changes

recognized to improve service levels to each using department

Monthly monitoring of department fuel reports and actively inform departments of

evaluation results and any noticeable trends in fuel usage that could result in fuel use

reductions.


Temporarily discontinued the use of Bio-Diesel due to cost and availability of the 5% blend. Recognized the use of any blends at 20% level would not work on the Fleets light and medium duty diesel engines due to wash down of the cylinder walls.

Continue with waste oil and antifreeze recycling that continues to eliminate disposal cost. Continue to recycle scrap metal generated during vehicle and equipment repairs eliminating waste

disposal. Continue to monitor the fuel management system for compatibility with the proposed new windows 7

operating system. Experienced costly repairs and downtime to the only shop heavy truck lift and have implemented a

quarterly inspection by an outside firm to monitor and evaluate the truck lift. This inspection will determine the lifts safety and estimated life of the equipment.

228 | P a g e



Average Miles per gallon total fleet 6.1 10.4 10.5

Average Total Cost per vehicle $5,194 $4,427 $4,500

Average Repair Cost per vehicle $1,158 $1,105 $1,100

Total Cost Per mile $1.63 $1.50 $1.30

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2009-10 2010-11 2012-2013 2013-14 2014-15 2015-16 2016-17 2017-18


Operating revenues:

Charges for Services 2,433,625 2,515,716 2,618,892 2,618,892 2,710,517 2,804,685 2,853,606 2,886,066 2,920,471 3,011,207

Other 820 10,097 8,500 9,859 1,545 1,545 1,545 1,545 1,545 1,545

Expansion 5,530


Operating expenses

Personal services 484,964 527,180 542,899 546,488 564,861 576,158 587,681 599,435 611,424 623,652


Utilities 48,919 45,584 37,436 36,562 38,535 38,535 38,535 38,535 38,535 38,535

Fuel and Lubricants 2,591 3,782 3,547 3,318 3,317 3,317 3,317 3,317 3,317 3,317

Miscellaneous 114,902 113,646 124,304 122,474 172,530 172,530 172,530 172,530 172,530 172,530

Depreciation 2,149,124 2,238,407 1,780,432 1,780,432 1,659,216 1,659,216 1,659,216 1,659,216 1,659,216 1,659,216

Capital Asset Closeout 0 0 4,389,412 4,124,895 3,335,930 2,775,203 1,844,693 2,410,011 4,558,077 2,823,442


Operating income (loss) (459,844) (504,906) (4,360,977) (4,107,366) (3,175,621) (2,532,023) (1,564,115) (2,108,727) (4,234,377) (2,421,234)


Interest income 5,403 21,283 29,543 37,911 37,911 143,256 141,293 148,658 152,711 138,701

Transfers Out (1,748) 0 0 0 0 0 0 0 0 0

Transfers In 50,804 63,112 0 0 0 0 0 0 0 0

Total nonoperating income (expense) 54,459 84,395 29,543 37,911 37,911 143,256 141,293 148,658 152,711 138,701

Net income (loss) (405,385) (420,511) (4,331,434) (4,069,455) (3,137,710) (2,388,767) (1,422,822) (1,960,069) (4,081,666) (2,282,533)

Gain (loss) on Disposal of Fixed Assets 301,952 243,073 869,918 843,283 764,166 533,255 500,097 706,183 1,021,429 510,620

Non Cash - Depreciation 2,149,124 2,238,407 1,780,432 1,780,432 1,659,216 1,659,216 1,659,216 1,659,216 1,659,216 1,659,216

Increase (decrease) in working capital 2,045,691 2,060,969 (1,681,084) (1,445,740) (714,328) (196,296) 736,491 405,330 (1,401,021) (112,697)

Retained earnings, beginning of year 12,378,989 14,424,680 16,485,649 16,485,649 15,039,909 14,325,581 14,129,285 14,865,776 15,271,105 13,870,084

14,424,680 16,485,649 14,804,565 15,039,909 14,325,581 14,129,285 14,865,776 15,271,105 13,870,084 13,757,387

2011-2012

FLEET OPERATIONS

FISCAL YEAR:


Unrestricted cash and investments at the

end of the year

0

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

14,000,000

16,000,000

18,000,000


2009-10 2010-11 2011-2012 2012-2013 2013-14 2014-15 2015-16 2016-17 2017-18



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CENTRAL BUILDING SERVICES FUND

Central Building Services (CBS) is an internal service fund comprised of five service functions: Capital

Project Management Services, Building Maintenance Services, Custodial Services, Utilities and General

Services including the Building Equipment Replacement Program (BERP). The City Architect manages CBS.

Capital Project Management Services focuses on new building project development such as the new

Indoor Firing Range/Training Facility for the Police Department, as well as building or site renovation

projects such as the renovation of the Police Department Detention Facility. The City Architect dedicates

75% of his time to provide design and construction oversight, while assisting the responsible department’s

project team from concept through completion.

The Building Maintenance Services staff includes 25% of the City Architects time as well as 2.25 FTEs. One

staff member is a heating, ventilation and air conditioning (HVAC) technician. The services provided

include routine maintenance, scheduled and unscheduled maintenance, repairs and general upkeep of

facilities throughout the City. Specifically, they are responsible for maintaining City Hall, City Hall Parking

Garage, all City fire stations, Animal Control, Public Works Maintenance Facility, Arnold Hall, Amtrak

Station and downtown restrooms. Most maintenance related on-call contracts are administered as part of

the services provided and includes elevator inspections, fire alarm inspections, window washing and carpet

cleaning. Duty hours are from 6:30 AM to 3:30 PM, Monday through Friday.

The Custodial Services staff includes 5.5 FTEs. The services typically include custodial and janitorial duties

including floor care, trash disposal, recycling and detail cleaning of staff offices, restrooms and public

spaces. Outside duties include snow and trash removal. 3 FTEs are assigned to City Hall/Parking Garage

who work 3rd shift hours from 11:00 PM to 7:30 AM, Sunday night through Thursday night. 1 FTE is also

assigned to City Hall/Parking Garage and 1 FTE is assigned to the Public Works Maintenance Facility and

Animal Control working from 9:00 AM to 5:30 PM, Monday through Friday. 0.5 FTE is assigned to Fire

Headquarters and the Municipal Court and works from 5:00AM to 9:00 AM.

The Utilities and General Services program includes budget administration of all utilities for City Hall and

Parking Garage. Specifically, natural gas, electricity, water/sewer and trash disposal is included. This

program also administers the landscaping Memo of Understandings(MOU) for City Hall, Public Works

Maintenance Facility and miscellaneous facilities.

The Building and Equipment Replacement Program (BERP) collects and administers individual department

BERP contributions. As replacement projects are scheduled for implementation, the City Architect will

assist with procuring bids and completing the work. The City Architect will also perform facility inspections

on an annual basis to evaluate BERP components.

232 | P a g e


Central Business Services (CBS)


Division Overview:

Capital Project Management Services ensures that the City Architect has certain responsibility for oversight of new

building projects, renovation of existing buildings, sitework and other brick and mortar facility type capital improvement

projects. Multiple projects proceed concurrently but in various phases of development. The City Architect also administers

the Building and Equipment Replacement Program (BERP) which provides funding for various capital improvement projects.

Major new building projects are identified individually and included in a general obligation bond approved by the citizens.

Other responsibilities include facility coordination at City Hall.

Facility Maintenance Services provides maintenance and repair for most City-owned facilities. Typically, the in-house

staff performs maintenance on HVAC and minor electrical repairs, major and minor building repairs, equipment repairs,

carpentry and furniture installation. This group also oversees maintenance performed utilizing on-call contracts such as

maintenance on electrical systems, elevators and window washing.

Custodial Services is responsible for daily, routine custodial work at most City facilities. Typically, the in-house staff

performs all tasks required to maintain clean, safe facilities including daily floor care, sanitation and replenishing paper

products while some services are provided by contracted services such as deep carpet cleaning.

Goals & Objectives:

LS360 or

CC Goal

Tie-in*

Capital Project Management Services Goal: Complete the design phase and begin the construction phase for the new Police Training

Facility/Firing Range and Detention Area improvements.

LG KPA #2

Objectives: Attend necessary meetings with the general contractor, design team and Police Department

staff.

Monitor the construction progress to ensure compliance with the contract documents.

Provide change order management to ensure total changes do not exceed 5% of the original contract amount as compared to 7.5% industry standard.

Goal: Investigate technology related to asset management options. LG KPA #2

Objectives: Participate in the ERP implementation project.

Begin to develop asset inventories.

Goal: Continue to investigate and implement lowering operating expenses City facilities. QoL KPA #4

Objectives: Implement City Sustainability Study relating to energy efficiency for City facilities and

incorporate affordable elements.

Incorporate sustainable building components into the new Police facilities.

Ensure quality while achieving maximum value for maintenance and custodial purchases

Facility Maintenance Services Goal: Continue to develop efficiencies of operation to increase customer service and value of

QoL KPA #4

233 | P a g e


services provided.

Objectives: Continue to investigate and determine “best practices” related to facility maintenance.

Research and implement affordable sustainable replacement components or systems.

Program routine maintenance schedules for major building components into the ERP system.

Custodial Services Goal: Continue to develop efficiencies of operation to increase customer service and value of

services provided.

QoL KPA #4

Objectives: Refine current means and methods and implement necessary changes.

Continue implementation of custodial supplies inventory management


Design and construction for the new Police Training Facility and the Detention Facility improvements. This

project is fully funded by the November 2010 bond initiative. CBS overhead fee for providing oversight for both phases will be $45,000.

Continue to provide cost effective support services for all departments at City Hall and stand alone facilities. While the costs for most individual projects is under $5,000, $60,000 is budgeted for all facility maintenance and repairs.

Projects funded by the Building Equipment and Repair program will include pavement, roofing, sidewalk and brick paver repairs for city Hall, the Fire and Police departments in the total amount of $118,000.

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Convert parking structure lighting from metal halide

lamps (HID) to LED lamps using existing fixture

housings.

0 10 25

Track City Hall utility costs per square foot in order

to identify savings opportunities. *Note: 7%

electrical costs removed due to parking structure

lighting.

$253,300 = $3.25/sf $248,400 = $3.18/sf $287,230 = 3.68/sf

Facility Maintenance work orders completed. 291 300 350

Continue conversion of supply inventory

management from existing spreadsheets to

computer data base format using vendor supplied

hand held scanners.

0% 80% 100%

*Note: 7% electrical costs removed due to parking structure lighting.

235 | P a g e




Overhead Payments $994,450 $1,079,852 $1,079,852 $1,154,440 $74,588 6.9% $74,588 6.9%

Berp Payments $137,834 $137,834 $137,834 $137,834 $0 $0

Other $182,305 $0 $0 $0 $0 $0

Interest Earned $3,526 $10,200 $10,200 $10,200 $0 $0





Supplies $19,688 $22,343 $24,856 $24,856 $2,513 11.2% $0

Other Services $83,924 $96,652 $95,672 $107,801 $11,149 11.5% $12,129 12.7%


Utilities $265,778 $329,049 $262,440 $304,160 ($24,889) -7.6% $41,720 15.9%

Fuel & Lubricant $4,114 $7,125 $5,500 $5,900 ($1,225) -17.2% $400 7.3%

Depreciation $43,581 $42,276 $42,276 $57,280 $15,004 35.5% $15,004 35.5%

Capital Outlay $0 $204,300 $204,300 $118,000 ($86,300) -42.2% ($86,300) -42.2%

Transfers Out $0 $0 $0 $0 $0 $0



Position Titles

City Architect 1.00 1.00 1.00 1.00 -

Central Building Services Supervisor 1.00 1.00 1.00 1.00 -

Lead Facility Maintenance Worker 0.00 0.00 0.00 0.00 -

Facility Maintenance Worker 2.00 1.00 1.00 1.25 0.25 25.0%

Lead Custodian 1.00 1.00 1.00 1.00 -

Custodian 4.50 4.50 4.50 4.50 -

-

-



Revenues $1,302,474 $74,588 6.1%

Expenditures $1,275,908 ($14,819) -1.1%

FTE's 8.75 0.25 2.9%

Central Business Services




236 | P a g e


2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18

ACTUAL Actual Budget Estimated Adopted Projected Projected Projected Projected Projected

Operating revenues:

Charges for Service 1,047,224 1,132,283 1,227,886 1,227,886 1,302,474 1,184,547 1,212,176 1,257,603 1,306,621 1,359,570

Other 0 182,303 0 0 0 0 0 0 0 0


Operating expenses

Personal services 513,937 519,903 493,427 519,865 571,567 582,998 594,658 606,551 618,683 631,056


Utilities 270,327 265,778 329,049 262,440 304,160 319,368 335,336 368,870 405,757 446,333

Depreciation 38,206 43,581 42,276 42,276 57,280 57,280 57,280 57,280 57,280 57,280

Other 147,860 107,726 126,120 126,028 123,367 123,367 123,367 123,367 123,367 123,367


Operating income (loss) (28,121) 269,156 141,459 89,153 144,566 0 0 0 0 0


Interest income (1,372) 3,526 0 23,802 15,868 9,771 9,486 10,483 9,654 9,072

Transfers Out 0 0 0 0 0 0 0 0 0 0

Transfers In 0 0 0 0 0 0 0 0 0 0

Gain (loss) on Disposal of Fixed Assets 0 0 0 0 0 0 0 0 0 0

Total nonoperating income (expense) (1,372) 3,526 0 23,802 15,868 9,771 9,486 10,483 9,654 9,072

Net income (loss) (29,493) 272,682 141,459 112,955 160,434 9,771 9,486 10,483 9,654 9,072

Non-cash expense - Depreciation 38,206 43,581 42,276 42,276 57,280 57,280 57,280 57,280 57,280 57,280

Capital outlay (75,601) (97,344) 0 0 (118,000) (150,000) (125,000) (125,000) (150,000) (175,000)

Increase (decrease) in assets & liabilities 13,467 3,856 0 0 0 0 0 0 0 0

Increase (decrease) in working capital (53,421) 222,775 183,735 155,231 99,714 (82,949) (58,234) (57,237) (83,066) (108,648)

Cash at Beginning of Year 624,035 570,614 793,389 793,389 948,620 1,048,333 965,385 907,151 849,914 766,848

570,614 793,389 977,124 948,620 1,048,333 965,385 907,151 849,914 766,848 658,200

Central Building Services

FISCAL YEAR:


Unrestricted cash and investments at the end

of the year

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,000

ACTUAL Actual Budget Estimated Adopted Projected Projected Projected Projected Projected

2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18



237 | P a g e


FY 2009 FY 2010 FY 2011 FY 2013

ACTUAL ACTUAL ACTUAL BUDGET PROJECTED Adpoted

REVENUES:

Charges for services 44,892 62,828 33,377 34,075 34,075 45,982

Interest 860 258 510 802 241 404

Total Revenues 45,753$ 63,086$ 33,887$ 34,877$ 34,316$ 46,386$

Actual a/o 5/5/12

EXPENDITURES:

Claims 69,779 19,882 36,152 37,986 33,631 37,986

Other - - - - - -

Total Expenditures 69,779$ 19,882$ 36,152$ 37,986$ 33,631$ 37,986$


Expenditures (24,026) 43,204 (2,265) (3,109) 685 8,400

Fund Balance, Beginning of Year 63,308$ 39,276$ 82,475$ 80,210$ 80,210$ 80,895$

Fund Balance, End of Year 39,276$ 82,475$ 80,210$ 77,102$ 80,895$ 89,296$

SHORT-TERM DISABILITY FUND YEAR BEGINNING JULY 1, 2012

FY 2012

$-

$10,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

Actual2010

Actual2011

Projected2012

FISCAL YEAR

REVENUES, EXPENDITURES & FUND BALANCEREVENUES

EXPENDITURES

FUND BALANCE

This fund was established to provide compensation to full-time City employees who are incapacitated and who have exhausted all paid

time, but are not yet eligible for long-term disability benefits. Beginning July 1, 2009 the short-term disability policy was updatedstating all earned time, including vacation and personal, must be exhausted before Short-term disability is available. The 2009-10

Actual claims of $19,882 represents the transition year, and it is anticipated claims will spike as paid time off is exhausted. The FiscalYear 2012-13 contribution rate of $50 per Full-time Employee experienced no change from the Fiscal Years 2010-11 or 2011-2012

contribution rate. Interest revenues have been estimated at an average rate of 1% for fiscal year 2010-11 and 0.5% for fiscal year2012-13. The target fund balance is 200% of paid claims.

238 | P a g e


2006-07 2007-08 2008-09 FY 2010 FY 2011 FY 2013

ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED Adopted

Revenues:

Premiums 17,470 18,376$ 18,188$ 18,307$ 22,638$ 23,189$ 23,189$ 32,057

Interest 5,726 19,268 16,846 321 912 1,435 701 1,523

Total Revenues 23,196 37,644$ 35,034$ 18,628$ 23,550$ 24,624$ 23,890$ 33,580$

Expenditures:

Claims paid 9,662 2,221$ 21,431$ 33,106$ 15,015$ 27,972$ 12,612$ 27,972

Third Party Administrator Expense 1,740 1,740 1,740 1,740 1,740 1,740 1,740 1,740

Total Expenditures 11,402 3,961$ 23,171$ 34,846$ 16,755$ 29,712$ 14,352$ 29,712$

Excess of revenues over (under)

expenditures 11,794 33,683 11,863 (16,218) 6,795 (5,088) 9,538 3,868

Fund balance, beginning of year 94,825 106,619$ 140,302$ 152,165$ 135,947$ 142,742$ 142,742$ 152,280$

Fund balance, end of year 106,619 140,302$ 152,165$ 135,947$ 142,742$ 137,654$ 152,280$ 156,148$

UNEMPLOYMENT TRUST FUND

FY 2012

$-

$25,000

$50,000

$75,000

$100,000

$125,000

$150,000

$175,000

Actual2011

Budget2012

Projected2012

FISCAL YEAR

REVENUES, EXPENDITURES & FUND BALANCE

Revenues

Expenditures

Fund Balance

This fund was established to provide a self-insurance mechanism to fund liabilities related to unemployment claims filed by former City employees. Fiscal year

2012-13 maintains funding at $30 annually per employee and seasonal employees at $5 per month employed.

Interest has been calculated for fiscal year 2012-13 at 1% on the fund balance at the end of the preceding fiscal year.

239 | P a g e


2008-09 FY 2010 FY 2011 FY 2013

ACTUAL ACTUAL ACTUAL BUDGET PROJECTED Adopted

Revenues:

Refunds

Transfer in: General Fund - 10,485 75,000 75,000 75,000

Interest Income 42,587 2,795 5,883 1,333 522 818

Miscellaneous 39,918 - - - - -

Total Revenues 82,505$ 2,795$ 16,368$ 76,333$ 75,522$ 75,818$

Expenditures:

Transfers Out 0 0 0 0 0 0

Special Assessments 0 0 0 0 0 0

Transfer Out 0 0 0 0 0 0

Insurance Deductible - 76,130 120,898 73,130 45,976 73,130

Professional Fees 1,196 - - - - -

Enterprise Resource Planning (ERP) - - 1,500,000 - -

Total Expenditures 1,196$ 76,130$ 1,620,898$ 73,130$ 45,976$ 73,130$


Expenditures 81,309 (73,335) (1,604,530) 3,203 29,546 2,688

Transfers:

Transfer In: Excess Worker's Comp Fund Balance 0 0 0 0 0 0

Fund Balance, Beginning of Year 1,648,791$ 1,730,100$ 1,656,765$ 52,235$ 52,235$ 81,781$

Fund Balance, End of Year 1,730,100$ 1,656,765$ 52,235$ 55,438$ 81,781$ 84,469$

INSURANCE TRUST FUND YEAR BEGINNING JULY 1, 2012

FY 2012

$-

$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

Actual2009

Actual2010

Actual2011

Budget2012

Projected2012

Budget2013

FISCAL YEAR

REVENUES, EXPENDITURES & FUND BALANCE Revenues

Expenditures

Fund Balance

This fund accounts for General Fund deductible expenses on liability insurance claims. In Fiscal Year 2010-2011, $1.5 millionwas transferred out to create an Enterprise Resource Planning (ERP) fund.

Beginning in the 2011-12 budget, the General Fund will transfer in $75,000 per year for insurance deductibles.

Interest revenues have been estimated at an average rate of 1% for Fiscal Year 2013.

240 | P a g e


FY 2010 FY 2011 FY 2013

ACTUAL ACTUAL BUDGET PROJECTED Adopted

REVENUES:

Other Revenue/Refunds 14,099$ 8,220$ -$ 2,632$

Premiums 554,855 371,350 404,603 404,603$ 414,132

Interest 4,340 14,801 22,325 11,125$ 14,771

Transfers In - -

Total Revenues 573,294$ 394,371$ 426,928$ 418,360$ 428,903$

EXPENDITURES:

Claims and Expenses 258,256$ 361,444 462,894$ 462,894$ 462,894

Prior Year Claim Settlements (50,977) 146,480

Professional Fees and Administrative Costs 12,754 23,606 31,754 31,754$ 31,754

Insurance (Excess and State Fees) 155,220 144,845 200,000 135,983$ 135,983

Prior Period Adjustment

Total Expenditures 375,254$ 676,375$ 694,648$ 630,631$ 630,631$


Expenditures 198,040 (282,004) (267,720) (212,271) (201,728)

Fund balances, Beginning of Year 1,773,338$ 1,971,378$ 1,689,374$ 1,689,374$ 1,477,103$

Fund balances, End of Year 1,971,378$ 1,689,374$ 1,421,654$ 1,477,103$ 1,275,375$

WORKERS COMPENSATION SELF-INSURANCE YEAR BEGINNING JULY 1, 2012

FY 2012

$-

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

Actual2010

Actual2011

Budget2012

FISCAL YEAR


Revenue

Expenditures

Fund Balance

This fund was established to account for the monies necessary to self-insure the City's Workers Compensation claims. In January 2011, anactuarial analysis identified the following:

- Self-insured retentions (beginning fund balance): FY 10-11 $715,812 (discounted reserves at 90% confidence, Bornhuetter-Fergusontechnique*);- Funding (total revenues); discounted funding at 90% confidence); FY 10-11 $729,656, FY 11-12 $759,061, FY 12-13 $789,652

The continuing efforts to reduce frequency of claims and contain claim costs through negotiated discounts on medical expenses and using

modified duty return to work resulted in lower overall damages and claims expense.Included in expenses is a line item for prior year claimexpense. Professional Fees and Administrative Costs include state-required third party administrative fees and expenses for the discounted

medical health provider network. The Insurance expense line includes the state required Self-Insurer Bond, Excess Insurance coveragePremium, Worker's Comp Tax and the 2nd Injury Fund Surcharge.

Funding for upcoming and each year premiums (amounts assessed to departmental budgets) are adjusted to bring the fund balance in linewith the projected retentions. Premium amount is divided into departments based on prior year's percentage of use. Premiums for fiscal year2011-2012 increased $49,478 from the fiscal year 2010-2011 budget. No premium increase was budgeted for fiscal year 2012-2013. Interestrevenues have been estimated at an average rate of 1% for Fiscal Year 2012 and 1% for fiscal year 2013.

*Bornhuetter-Ferguson technique estimates ultimate losses using a combination of expected losses (payroll x expected loss cost) and lossdevelopment techniques

Section 10:Debt Service

242 | P a g e

10: Debt Service Funds City of Lee’s Summit Annual Budget FY13

DEBT SERVICE FUNDS

The city utilizes three funds to record the receipt and disbursement of monies used to repay principal

and interest charges on city issued debt. The following are the three funds used to record this activity:

General Obligation Bonds, Northeast Tax Increment Financing (TIF) District Infrastructure Improvement

Bonds, and Park Certificate of Participation (COP) Debt Fund.

The General Obligation Debt Service Fund is used to account for the annual retirement of bonds

issued from 2003 through 2010. Expenditures from this fund include the payment of interest and

fiscal agent charges plus the scheduled repayment of the principal balance. The ad valorem tax

on real and personal property provides the primary source of revenue to make these semiannual

payments. Interest income on investments of the reserve amounts provides the remainder of

revenue.

The Park COP Debt Service Fund was established to account for the issuance of COPs related to

Legacy Park, the Greenway Project, and the Senior Center. This fund receives the revenues

generated by the one-fourth cent "Parks & Soils" sales tax.

The Northeast Tax Increment Financing District Fund is where incremental property taxes (related to

the improvements made on the property after the TIF district was formed) received on the

designated parcels within the TIF district are used to make principal and interest payments on the

city’s debt issued to construct streets and sanitary sewers in the district.

The basis of accounting is the same for both budgeting and GAAP reporting purposes. This requires

that the modified accrual method bases, with the revenues being recorded when measurable and

available, and expenditures being recorded when the liability is incurred.

Revenues susceptible to accrual are sales taxes, economic activity taxes, property taxes and interest

revenue.

243 | P a g e


FY 2010 FY 2011 FY 2013

ACTUAL ACTUAL BUDGET PROJECTED Adopted

REVENUES:

Taxes (Net Bad Debt) 7,902,073$ 7,781,542$ 7,853,358$ 7,587,504$ 7,875,886$

Interest 10,316 36,487 64,180 60,321 64,180

Penalty/Interest 82,146 63,179 48,885 58,147 48,885

Refunds & Reimbursements

Total Revenues 7,994,535$ 7,881,208$ 7,966,423$ 7,705,972$ 7,988,951$

EXPENDITURES:

County Collection Fees 133,816$ 133,561$ 131,271$ 130,045$ 131,272$

Debt Service:

Principal Retirement 8,130,000 6,630,000 5,200,000 6,600,000 5,400,000

Interest & Fiscal Charges 1,141,268 1,195,776 908,375 1,079,180 908,375



Expenditures (1,410,549) (78,129) 1,726,777 (103,253) 1,549,304

Fund Balances, Beginning of Year 6,544,979$ 5,134,430$ 5,056,301$ 5,056,301$ 4,953,048$

Fund Balances, End of Year 5,134,430$ 5,056,301$ 6,783,078$ 4,953,048$ 6,502,352$

71,816 (265,854) 288,382

0.00922902 (0.03385227) 0.03800749

2009-10 Actual 2010-11 Budget 2010-11 Actual 2011-12 Actual 2012-13 Estimated

Per $100 Assessed Valuation 0.4697$ 0.4697$ 0.4697$ 0.4697$ 0.4697$

Assessed Valuation 1,655,032,644$ 1,691,947,638$ 1,654,009,573$ 1,620,849,484$ 1,627,170,797$

$ Growth (84,826,982)$ 36,914,994$ (1,023,071)$ (33,160,089)$ 6,321,313$

% Growth -4.88% 2.23% -0.06% -2.00% 0.39%

Allowance for Uncollectables 2.0% 2.0% 2.0% 2.0% 2.0%

GENERAL OBLIGATION DEBT SERVICE FUND YEAR BEGINNING JULY 1, 2012

FY 2012

DEBT SERVICE LEVY

$-

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

$7,000,000

$8,000,000

$9,000,000

$10,000,000

Actual2010

Actual2011

Budget2012

Projected2012

Adopted2013

FISCAL YEAR


Revenues

Expenditures

Fund Balance

The General Obligation Debt Service Fund is used to account for the annual debt service on General Obligation (GO) bonds issued by the City.

Expenditures from the fund include the payment of interest and fiscal agent charges plus the scheduled repayment of the principal balance.

The ad valorem tax on Real and Personal Property provides the primary source of revenue to make these annual payments. Interest income on

the reserve amounts provides the remainder of revenue.

$5,000,000 of debt was issued in both December 2009 and December 2010. Additional debt issuance is anticipated in FY 2011-12 as authorized

in the November 2007 election. $10,075,000 in bonds authorized but not yet issued will be issued over the next 2 years (not included in the

above projections). $37.4 million of new bonds were authorized on November 2, 2010 and are anticipated to be issued over the next 3 years

(also not included in the above projections). Interest Revenue has been calculated at an annual rate of 1% for Fiscal Year 2011-12 and 1.25%

for 2012-13.

244 | P a g e


DEBT SERVICE REQUIREMENTS TO MATURITYGENERAL OBLIGATION BONDS

THOROUGHFARE STREET LIGHT SIDEWALK PUBLIC SAFETYIMPROVEMENT IMPROVEMENT IMPROVEMENT STREETSCAPE STORM WATER Radios & Design CITY HALL CURBS

DATED DATED DATED DATED DATED DATED DATED DATED6/1/11 12/1/10 12/1/10 9/1/03 12/1/10 6/1/11 9/1/03 6/1/11

2013 800,000 270,000 600,000 955,000 600,0002014 280,000 1,000,000 995,000 1,000,0002015 290,000 1,050,000 1,035,000 1,050,0002016 310,000 1,090,000 2,200,0002017 320,000 1,130,000 2,300,0002018 330,000 1,170,0002019 345,000 1,230,0002020 365,000 1,285,0002021 375,000 1,325,0002022 395,000 1,405,0002023 422,000 1,453,000

_______ _______ _______ _______

TOTAL $800,000 $0 $0 $3,702,000 $0 $2,650,000 $13,073,000 $7,150,000

Interest Rates 2.00%-3.00% 3.00% 3.00% 3.50%-3.75 2.00%-3.00% 2.00%-4.75% 2.00%-3.00%

PAYMENTSDURING FY PRINCIPAL INTEREST TOTAL BALANCE @6/30

2012 6,600,000 1,078,542 7,678,542 27,375,0002013 3,225,000 1,015,375 4,240,375 24,150,0002014 3,275,000 906,375 4,181,375 20,875,0002015 3,425,000 795,375 4,220,375 17,450,0002016 3,600,000 700,375 4,300,375 13,850,0002017 3,750,000 598,625 4,348,625 10,100,0002018 1,500,000 467,275 1,967,275 8,600,0002019 1,575,000 401,650 1,976,650 7,025,0002020 1,650,000 330,775 1,980,775 5,375,0002021 1,700,000 254,463 1,954,463 3,675,0002022 1,800,000 174,563 1,974,563 1,875,0002023 1,875,000 89,063 1,964,063 0

TOTAL $33,975,000 $6,812,454 $40,787,454

FOR ALL GENERAL OBLIGATION BONDS

245 | P a g e


Program Funded by Debt

Road Improvement - Tudor Road 2011 600,000

Total 27,375,000

Sidewalk and Curbs 2011 7,150,000

Road Improvement - Strother Road 2011 200,000

Downtown Streets and Streetscape 2003 3,702,000

Public Safety - Police Radios 2011 2,650,000

General Obligation Debt

Year issued Amount of Debt Outstanding

City Hall 2003 $13,073,000

City Hall

48%

Downtown

Streets and

Streetscape

13%

Public Safety -

Police Radios

10%

Sidewalk and

Curbs

26%

Road

Improvement -

Strother Road

1%

Road

Improvement -

Tudor Road

2%

General Obligation Debt by Type

246 | P a g e


City of Lee's Summit, MissouriComputation of Legal Debt Margin

June 30, 2012

General Obligation BondsOrdinary Additional Total

(1) (2)

Assessed Valuation (January 1, 2011) $1,598,171,426

Constitutional debt limit $ 159,817,143 159,817,143 319,634,286

General Obligation bonds payableincludes authorized but unissued 22,798,000 40,057,000 62,855,000Less: Cash and Securities Available for Retirement 2,142,226 3,763,977 5,906,203Bonds Payable less Available Funds 20,655,774 36,293,023 56,948,797

LEGAL DEBT MARGIN $ 139,161,369 123,524,119 262,685,489

NOTES: (1) Article VI, Sections 26 (b) and (c) of the State Constitution permits theCity, by vote of two-thirds of the voting electorate, to incur an indebted-ness for City purposes not to exceed 10% of the taxable tangible propertytherein as shown by the last completed assessment.

(2) Article IV, Sections 26(d) and (e) of the State Constitution providesthat the City may become indebted not exceeding in the aggregate an additional 10% for the purpose of acquiring rights-of-way, constructing, extending and improving streets and avenues and/or sanitary or storm systems, and purchasing or constructing waterworks, electric or otherlight plants, provided that the total general obligation indebtedness of theCity does not exceed 20% of the assessed valuation.

(3) The total assessed valuation shown above does not include stateassessed railroad and utility properties.

Additional

11%

Debt Margin

82%

Ordinary

7%

Legal Debt Margin

June 30, 2011

247 | P a g e


FY 2010 FY 2011 FY 2013ACTUAL ACTUAL BUDGET PROJECTED Adopted

Revenues:Sales Taxes 2,862,358$ 3,056,886$ 3,124,792$ 3,213,407$ 3,124,792$ Economic Activity Taxes (EATS) (331,991) (377,262) (398,870) (397,630) (398,870)Interest 1,849 3,837 6,401$ 6,401 6,401Transfers In 0 0 504,984 505,794 0

Total Revenues 2,532,216$ 2,683,461$ 3,237,307$ 3,327,972$ 2,732,323$

Expenditures:Transfer to Gamber Ctr 023 175,000$ 157,500$ 175,000$ 175,000$ 175,000Transfer to General Fund 001 0 0 1,000,000 1,000,000 750,000Transfer to Fund 054 0 0 161,250 161,250 161,250Transfer to Fund 057 500,000 0 0 0Debt Service: 0 0 - 0 0

Principal Retirement 1,465,000 1,650,000 1,050,000 1,050,000 1,390,000Interest & Fiscal Charges 677,380 614,763 544,638 544,638 500,013


Excess of Revenues Over (Under)Expenditures (285,164) 261,198 306,419 397,085 (243,940)

Fund Balances, Beginning of Year 843,278$ 843,278$ 843,278$ 1,104,476$ 1,501,561$

Fund Balances, End of Year 558,115$ 1,104,476$ 1,149,697$ 1,501,561$ 1,257,621$

PARK CERTIFICATE OF PARTICIPATIONDEBT SERVICE FUND

YEAR BEGINNING JULY 1, 2012

FY 2012

$-

$750,000

$1,500,000

$2,250,000

$3,000,000

$3,750,000

Actual2010

Actual2011

Budget2012

Projected2012

Adopted2013

FISCAL YEAR

REVENUES, EXPENDITURES & FUND BALANCE Revenues

Expenditures

Fund Balance

The Park Certificate of Participation (COP) Debt Service Fund was established to account for the issuance of debt related to the acquisition of

land and development of Legacy Park and Greenway Projects. This fund receives the revenues generated by the 1/4 cent "Parks & Soils" sales

tax. This sales tax was reduced from 3/8 cent to 1/4 cent in April 2008 as approved by the voters.

In 2006, the City issued debt relating to the new plan for the parks system, "Legacy for Tomorrow and Beyond." The amount of money

required for debt service on the 2006 COPs during the current fiscal year is retained in this fund, and monies in excess of that amount may be

transferred to the city park construction funds.

Interest earnings are calculated at 1% for Fiscal Year 2011-12 and 1.25% for 2012-13, based on the retention in this fund of only the monies

required for the current year's debt service with all additional amounts being transferred to the City Park Fund 057.

Appendix

249 | P a g e

Appendix City of Lee’s Summit Annual Budget FY13

Glossary of Common Terms

Accrual Accounting: A method of accounting

that recognizes the financial effect of

transactions, events and inters fund

activities when they occur, regardless of

the timing of related cash flows.

Amortization: 1) A reduction of debt by means

of periodic payments sufficient to meet

current interest and liquidate the debt at

maturity. 2) Provision for the

extinguishment of a debt by means of a

debt service fund. 3) Accounting for

expenses or charges as they apply rather

than as they are paid.

Arbitrage: Arbitrage is the difference (profit)

earned from investing low- yielding tax-

exempt bond proceeds in higher yielding

taxable securities.

Assessments: Assessments are charges in the

nature of taxes upon property owners to

pay the costs of facilities or improvements

that benefit the property owned. Payment

of the amount assessed (together with

interest if not paid upon assessment) is

secured by a direct fixed lien on the

property. The assessed payments are

either used directly to pay the costs of the

facilities or improvements or, if paid over

time, are used to repay bonds issued to

finance such costs. “Special assessment”

financing proceeds are used for

improvements relating to the property,

such as sidewalks, streets, gutters, sewers

and water systems.

Assessed Valuation or [AV]: The valuation

placed on real estate or other property

by a government for the purpose of

levying taxes.

Auditing: Pre-Audit: Posting year-end closing

entries, preparing preliminary financial

statements and assembling supporting

documents for review by outside auditors.

Auditing: Post-Audit: Posting audit

adjustments and preparing the annual

financial report.

Audit Report: The report prepared by an

auditor covering the audit or investigation

of an entity’s financial position for a given

period of time. As a general rule, the

report should include a) a statement of the

scope of the audit; b) explanatory

comments concerning exceptions from

generally accepted auditing standards; c)

opinions; d) explanatory comments

concerning verification procedures; e)

financial statements and schedules; and f)

statistical tables, supplementary

comments and recommendations. The

auditor’s signature follows item c) or d).

Authority: A governmental unit or public

agency created to perform a single

function or a restricted group of related

activities. Usually such units are financed

from service charges, fees and tolls, but in

instances they also have taxing powers.

An authority may be completely

independent of other governmental units,

or in some cases it may be partially

dependent upon other governments for its

creation, its financing or the exercise of

certain powers.

Balanced Budget: Annual financial plan in which

expenses do not exceed revenues.

Bond Counsel: Legal firm hired to advise the

Issuer regarding the legal and tax assurance

to the bond purchaser that the bond was

250 | P a g e


legally issued and is aspects of the sale. Bond

counsel writes the legal opinion for the bond

issue. This lawyer, in theory, represents the

ultimate bond purchaser. The Bond opinion

provides tax-exempt. Generally responsible

for producing the legal documents required

for the sale.

Bond Election or Bond Referendum: A process

whereby the qualified voters of a

governmental unit are given the

opportunity to approve or disapprove a

proposed issue of municipal securities. An

election is most commonly required in

connection with general obligation bonds.

Requirements for voter approval may be

imposed by constitution, statute, or local

ordinance.

Bond Fiscal Year: The 12-month accounting

period, established under some bond

contracts, used in connection with and issue

of municipal securities. Principal and

interest payments are scheduled in

accordance with the bond fiscal year. The

bond fiscal year may not necessarily coincide

with the issuing agency’s own fiscal year,

and may be established in order to take full

advantage of the scheduled cash flow of

projected pledged revenues. (See also Fiscal

Year).

Bond Proceeds: The money paid to the

issuer by the purchaser or underwriter

of a new issue of municipal securities.

These monies are used to finance the

project or purposed for which the

securities were issued and to pay certain

costs of issuance as may be provided in

the bond contract.

Budget (Operation): A plan of financial

operation embodying an estimate of

proposed expenditures for a given period

and the proposed means of financing them.

Used without any modifier, the term usually

indicates a financial plan for a single fiscal

year. The term “budget” is used in tow

senses in practice. Sometimes it designates

the financial plan presented to the

appropriating body for adoption and

sometimes the plan finally approved by that

body. It is usually necessary to specify

whether the budget under consideration is

preliminary and tentative or whether it has

been approved by the appropriating body.

Callable Bond: A bond which the issuer is

permitted or required to redeem before

the stated maturity date at a specified

price, usually at or above par, by giving

notice of redemption in a manner specified

in the bond contract.

Call Date: The date on which a bond may be

redeemed before maturity at the option of

the Issuer.

Call Feature (Redemption Feature): Enables

the Issuer to pay off “redeem” a bond prior

to its maturity date. The “call date” is the

earliest date the bond may be redeemed

“called”. Usually a premium is paid for the

earliest call dates.

Capital Assets: Assets of significant value

and having a useful life of several years.

Capital Assets are also called Fixed

Assets.

Capital Improvement Program [CIP]: A plan of

proposed capital expenditures and the

means of financing them. The capital

budget is usually adopted as part of the

complete annual budget which includes

both operations and capital outlays. The

capital budgets should be based on a

capital improvement program [CIP].

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Capital Outlays: Expenditures for the

acquisition of capital assets.

Capital Projects: Projects that purchase or

construct capital assets. Typically a capital

project encompasses a purchase of land

and/or the construction of a building or

facility.

Cash Basis: The method of accounting under

which revenues are recorded when received

and expenditures are recorded when paid.

Cash-Flow Budget (Cash Budget): A projection

or the cash receipts and disbursements

anticipated during given period. Typically,

this projection covers a year and is broken

down into separate projections for each

month, week and/or day during the year.

Cash-Flow Financing: A financing in which the

proceeds of the issue are used to pay

current expenses of the issuer when the

issuer’s current income is temporarily

insufficient for that purpose. Also,

sometimes called TRANS, TANS, or RANS

(tax and revenue anticipation notes). The

issue is customarily scheduled to be repaid

when current income exceeds current

expenses. The issue typically has a term of

one year or less.

Cash Management: Tracking and forecasting

cash flow, and working with investment

personnel to develop an investment plan.

Maintaining cash accounts and controlling

their disposition. Coordinating and

controlling bank accounts.

Certificate of Deposit or CD: A negotiable or

non-negotiable receipt for moneys

deposited in a bank or other financial

institution for a specified period at a

specified rate of interest.

Certificate of Participation [COP]: A certificate

showing participation through ownership

of a “share” of lease payments or lease-

purchase agreement. Usually made

between a municipality and an equipment

vendor. While these certificates are similar

to bonds, they are secured solely by the

lease or rental revenues accruing to the

municipality/agency issuing the certificates

have maturities and are paid in a manner

parallel to the process involved in the

execution and administration of bonds.

Competitive Bid or Competitive Bidding: A

method of submitting proposals to

purchase a new issue of bonds by which

the bonds are awarded to the

underwriting syndicate presenting the

best bid according to stipulated criteria

set forth in the notice of sale.

Cost Accounting: Accounting which

assembles and records all costs incurred

to carry out a particular activity or to

deliver a particular service.

Costs of Issuance: The expenses associated with

the sale of new issue of municipal securities,

including such items as underwriter’s

spread, printing, legal fees and rating costs.

Covenant or Bond Covenant: The issuer’s

enforceable promise to do or refrain from

doing some act. With respect to municipal

bonds, covenants are generally stated in the

bond contract.

Debt: An obligation resulting from the

borrowing of money or from the purchase

of goods and services. Debt of

governmental units include bonds, time

warrants, notes, and floating debt.

Debt Limit: The maximum amount of debt

which an issuer of municipal securities is

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permitted to uncurl under constitutional,

statutory or charter provisions. The

limitation is usually a percentage of

assessed valuation and may be fixed upon

either gross or net debt.

Debt Ratios: Comparative statistics showing the

relationship between the issuer’s

outstanding debt and such factors as its tax

base, income or population. Such ratios are

often used in the process of determining

credit quality of an issue, especially in the

case of general obligation bonds.

Debt Service: The amount of money necessary

to pay interest on an outstanding debt, the

serial meteorites of principal for serial

bonds and the required contributions to an

amortization of sinking fund for term bonds.

Debt Service Fund: A fund established to

account for the payment of interest and

principal on all general obligation debt.

Debt Service Schedule: A table listing the

annual payments necessary to meet debt

service requirements over the period of

time the bonds are to be outstanding.

Defeasance: Termination of the rights and

interests of the bondholders and of their

lien on the pledged revenues in accordance

with the terms of the bond contract for the

prior issue of bonds. Defeasance usually

occurs in connection with the refunding of

an outstanding issue before the final

payment, or provision for future payment,

of principal and interest on a prior issue.

Delinquent Taxes: Taxes remaining unpaid

on and after the date on which a penalty

for non-payment is attached.

Depreciation: 1) Expiration of the service life of

capital assets attributable to wear and tare,

deterioration, action of the physical

elements, inadequacy or obsolescence. 2)

That portion of the cost of a capital asset

that is charged as an expense during a

particular period.

Direct Debt: The debt for which the issuing

unit has sole responsibility.

Disbursements: Recording accounts payable,

reviewing invoices and supporting

documents, and making payments to

vendors.

Encumbrances: Obligations in the form of

purchase orders, contracts or salary

commitments which are chargeable to an

appropriation and for which a part of the

appropriation is reserved.

Enterprise Activity: A revenue- generating

project or business which supplies funds

necessary to pay debt service or bonds

issued to finance the facility. The debts of

such projects are self-liquidating when the

projects earn sufficient moneys to cover all

debt service and other requirements

imposed under the bond contract.

Enterprise Debt: Debt which is to be retired

primarily from the earnings of publicly

owned and operated enterprises.

Enterprise Fund Accounting: Accounting used

for government operations that are

financed and operated in a manner similar

to business enterprises and for which

preparation of an income statement is

desirable.

Expenditures: Where accounts are kept on the

accrual or modified accrual basis of

accounting, the cost of goods received or

services rendered whether cash payments

have been made or not. where accounts

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are kept on a cash basis, expenditures are

recognized only when the cash payments

for the above purposed are made.

Expense: Charges incurred (whether paid

immediately or unpaid) for operations,

maintenance, interest or other charges.

Feasibility Study: A report of the financial

practicality of a proposed project and

financing thereof, which may include

estimated of revenues that will be

generated and a revenue of the physical

operating, economic or engineering aspects

of the proposed project.

Federal National Mortgage Association (FNMA)

or Fannie Mae): One of the two presently

existing corporations which formerly

comprised the FNMA. As it currently exists,

FNMA is a government- sponsored private

corporation authorized to purchase and sell

mortgages and to otherwise facilitate the

orderly operation of a secondary market for

home mortgages.

Financial Advisor or Consultant: With respect to

a new issue of municipal bonds, a

consultant who advises the issuer on

matters pertinent to the issue, such as

structure, timing, marketing, fairness of

pricing, terms and bond ratings. Can provide

cash management services and can serve as

an agent for the issuer during the pricing of

bonds during a negotiated sale.

Fiscal Agent: An agent (usually and

incorporated bank or trust company)

designated by a government to act for it in

any of several capacities in the sale,

administration and payment of bonds and

coupons.

Fiscal Policy: a government’s policy relating to

budgeting of expenditures and revenues.

Fiscal Year: A 12-month period of time to which

the annual budget applies and at the end of

which a governmental unit determines its

financial position and the results of its

operations.

Fixed Asset Management: Tagging and

preparing asset ledgers for plant, facilities,

and equipment; recording changes in asset

status; and conducting periodic inventories

of assets.

Full Disclosure: Providing accurate and

complete information material to a bond

issue, which a potential investor would be

likely to consider important in deciding

whether to invest. Material facts that

enable the investor to evaluate the credit

quality of an issue.

Full Faith and Credit: A pledge of the general

taxing power for the payment of debt

obligation. Bonds carrying such pledges

are usually referred to as general

obligation bonds or full faith and credit

bonds.

Full Time Equivalents [FTE]: Equal to one

person based on a 2080 hours a year.

Fund: An independent fiscal an accounting

entity with a self- balancing set of accounts

recording cash and/or other resources

together with all related liabilities,

obligations, reserves, and equities which

are segregated for the purpose of carrying

on specific activities or attaining certain

objectives.

Fund Balance: The excess of the assets of a

fund over its liabilities, reserves, and

carryover.

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General Fund: The largest governmental

fund, the General Fund accounts for

most of the financial resources of the

general government. General Fund

revenues include property taxes,

licenses and permits, local taxes,

service charges, and other types of

revenue. This fund usually includes

most of the basic operating services,

such as fire and police protection,

finance, planning, codes

administration, public works and

general administration.

General Long-term debt: Long-term debt

legally payable from general revenues and

backed by the full faith and credit of a

governmental unit.

General Obligation Bonds [GO BONDS]: Bonds

which are secured by the full faith and

credit of the issuer. General Obligation

bonds issued by local units of government

are secured by a pledge of the issuer’s ad

valorem taxing power.

General Property Tax: The tax usually levied on

real and personal property. This tax is

typically levied locally.

Generally Accepted Accounting Principles

[GAAP]: GAAP is a way of reporting. GAAP

reporting will enable your government

through the use of proper funds, to present

more informative

Goal: A statement of broad direction,

purpose or intent based on the needs of

the community. A goal is general and

timeless.

Governmental Accounting Standards Board

[GASB]: A standard-setting body, associated

with the Financial Accounting Foundation

and comparable to the Financial Accounting

Standards Board, which prescribes standard

accounting practices for governmental units

in maintaining their financial records and

releasing financial data to the public.

Governmental National Mortgage Association

[GNMA or Ginnie Mae]: One of two

corporations formerly comprising the FNMA.

GMNA is an agency of the Federal

Department of Housing and Urban

Development empowered to provide special

assistance in financing home mortgages and

is responsible for management and

liquidation of federally owned mortgage

portfolios. Its liquidation functions involve

the issuance of participation certificates

representing beneficial interest in future

payments on a pool of mortgages.

Grant: A contribution of assets (usually cash) by

on governmental unit or other organization

to another. Typically, their contributions are

made to local governments from state and

federal governments and made for specified

purposes.

Grants Management: Recording grants-

related transactions in keeping with grant

regulations, and preparing financial

reports for grantor agencies.

Gross Bonded Debt: The sum of all General

Obligation Debt. Also known as Direct

Debt.

Internal Audit: Reviewing financial

transactions in both the finance

department and in operating

departments for compliance with local

policy and generally accepted accounting

principles.

Internal Control: A plan of organization for

purchasing, accounting, and other financial

activities which, among other things,

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provides for separation of duties, proper

authorization from responsible officials in

processing of a transaction and the

arrangement of records and procedures to

facilitate effective control.

Internal Service Fund: Funds used to account

for the financing of goods or services

provided by one department or agency to

other departments of a government on a

cost- reimbursement basis.

Investment management: Determining

amounts and types of investments to be

made, securing quotes from financial

markets, and apportioning interest

earned to the proper funds.

Investment of Proceeds: The investment of

proceeds and other moneys relating to

an issue is typically governed by state

law and by the Indenture or Bond

Resolution.

Inventory: Maintaining custody and records

of supplies held in stock for future

consumption.

Level Debt Service: An arrangement of serial

maturities in which the amount of principal

maturing increases at approximately the

same rate as the amount of interest

declines, resulting in substantially equal

annual debt service payments over the life

of the bonds.

Levy: (verb) To impose taxes, special

assessments, or service charges for the

support of government activities. (noun)

The total amount of taxes, special

assessments or service charges imposed by

a governmental unit.

Liability: Debt or other legal obligations arising

out of transactions in the past which must

be liquidated, renewed or refunded at some

future date. Note: This term does not

include encumbrances.

Liquidity: The ability to convert an investment

to cash promptly with minimum risk to

principal or accrued interest.

Long-Term Debt: Debt with a maturity of more

than one year after date of issuance.

Management Information Systems [MIS]:

Management Information Systems is an

internal service department that provides

computer and telecommunications needs

to the other City Departments.

Management Information Systems Equipment

Replacement Program [MERP]: The user

departments will pay a rental or lease

charge that will provide funds for

replacement of MIS equipment at a

scheduled future date. The rental rate also

includes routine maintenance service much

like a commercial leasing company.

Modified Accrual Basis: The basis of accounting

under which expenditures other than

accrued interest on general long-term debt

are recorded at the time liabilities are

incurred and revenues are recorded when

received in cash and/or available revenues

which should be accrued to reflect properly

the taxes levied and revenue earned.

Moody’s Investors Service: An

independent service subsidiary of Dun

& Bradstreet Crop., based in New York

City, which provides ratings for

municipal bonds and other financial

information to investors.

Municipal Securities Rule Making Board: An

independent, self- regulatory organization

established by Congress in 1975 having

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general rule making authority over

municipal securities market participants

(generally, brokers and dealers).

Negotiated Sale: The sale of a new issue of

municipal securities by an issuer through

an exclusive agreement with an

underwriter or underwriting syndicate

selected by the issuer.

Net Direct Debt: With respect to any given

Issuer the amount of all outstanding

debt of such Issuer (Direct Debt), less the

sum of any amounts accumulated in

sinking funds for such debt and the

amount of such debt that is self-

supporting.

New Issue: An issue of securities which is

purchased from the issuer and offered to

investors, usually on a “when issued” basis,

for the first times.

Non-Callable Bond: A bond that cannot be

redeemed at the issuer’s option before its

stated maturity date.

Object of Expenditure: Expenditure

classifications based upon the types or

categories of goods and services

purchased.

Objective: Something to be accomplished in a

specific, well defined, and measurable

terms, and that is achievable within a

specific time frame.

Outstanding: In general as used with respect

to the principal of an issue, remaining

unpaid.

Pay-As-You-Go Basis: A term used to describe

the financial policy of a governmental unit

which finances all of its capital outlay from

current revenues rather than by borrowing.

Paying Agent: The entity responsible for

transmitting payments of interest and

principal from an issuer of municipal

securities to the security holders. The

paying agent is usually a bank and generally

provides reconciliation of the securities and

coupons paid and similar services.

Payment Date: The date on which interest, or

principal and interest, is payable.

Payroll: Generating employee paychecks,

deducting and transmitting taxes and

other payments, administering insurance

and other benefits, and generating

required reports.

Pension Administration: Managing

contributions to pension accounts,

maintaining records of individual

employees’ account balance, making

investments on behalf of pension funds, and

disbursing retirement income.

Per Capita Debt: The amount of an issuing

municipality’s debt outstanding divided by

the population residing in the municipality.

Pledged Revenues: The monies obligated for

the payment of debt service and other

deposits required by bond contract.

Policy Analysis and Research: Evaluation of

policy options and recommending policies

on revenue generation, financial

administration, and financial aspects of

operating policies and activities.

Premium Call: A redemption provision which

permits the issuer to call securities at a

price above par.

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Principal (in relation to bond issuance): The

face amount or par value of a security

payable on the maturity date.

Proceeds/Original Proceeds/Gross Proceeds:

The amount paid to the issuer by the first

purchaser of a new issue. Gross Proceeds

refers to all of the moneys relating to an

issue which are subject to Arbitrage

limitations and Rebate under the internal

Revenue Code.

Public Offering: The sale of bonds to the

general public.

Purchasing: Determining source and price of

goods and services requisitioned by

operating departments; authorizing and

monitoring purchases.

Rating Agencies: The organizations which

provide publicly available ratings of the

credit quality of securities issuers.

Rebate: To pay the United States government

amounts earned from the investment of

gross proceeds at a yield in excess of the

yield on the issue.

Redemption: A transaction in which the

issuer returns the principal amount

represented by an outstanding security.

Refunding: A procedure whereby an issuer

refinances an outstanding bond issue by

issuing new bonds.

Refunding Bond: A bond issued to retire a

bond already outstanding.

Registered Bond: A bond whose owner is

designated on records maintained for

this purpose by registrar, the ownership

of which cannot be transferred without

the registrar recording the transfer on

these records.

Revenue Bond: A bond which is payable from a

specific source of revenue and issuer with

taxing power is not pledged. Revenue Bonds

are payable from identified sources of

revenue, and do not permit the bondholders

to compel taxation or legislative

appropriation of funds not pledged for

payment of debt service. Generally, no voter

approval is required prior to issuance of such

obligations.

Revenue Collections: Billing, collecting, and

posting revenues from user fees, licenses,

fines, etc. Receiving and posting revenue

from tax bills; collecting overdue bills.

Providing technical support and control to

operating departments which collect such

revenue.

Revenue Estimate: A formal estimate of how

much revenue will be earned from a

specific revenue source for some future

period, usually a future fiscal year.

Revenue Fund: A fund established by the bond

contract of a revenue bond issue into which

all gross revenues from the financed

project are initially placed and from which

the monies for all funds are drawn.

Risk Management: Making determination of

issuance coverage, administering payments

to insurance companies and administrative

services providers; determining and

financing liability for self-insured risks.

Serial Bonds: Bonds of an issue which are

payable as to principal in amounts due at

successive regular intervals, generally annual

or semiannual and generally in the early

years of the term of the issue.

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Special Assessment: A charge imposed against

property in a particular locality because

that property receives a special benefit by

virtue of some public improvement,

separate and apart from the general

benefit accruing to the public at large.

Special Assessments must be apportioned

according to the value of the benefit

received, rather than the cost of the

improvement, and may not exceed the

value of such benefit or the cost of the

improvement, whichever is less.

System Development Charge: A reimbursement

fee, an improvement fee or a combination

thereof assessed or collected at the time of

increased usage of a capital improvement or

issuance of a development permit, building

permit or connections to the capital

improvement. This charge includes that

portion of a sewer or water system

connection that is greater than the amount

necessary to reimburse the unit of local

government for its average cost of

inspecting and installing connections with

water and sewer facilities.

Tax or Taxes: Compulsory charges levied by a

governmental unit for the purpose of raising

revenue. Tax revenues are used to pay for

services or improvements provided for the

general public benefit.

Tax Anticipation Notes [TANS]: Notes issued in

anticipation of collection of taxes usually

retirable only from tax collections, and

frequently only from the proceeds of the

tax levy whose collection is anticipated at

the time of issuance.

A form of short-term financing.

Tax Base: The total property and

resources available to a governmental

entity for taxation.

Tax Billing: Determining amounts to be billed to

individual taxpayers and distribution of bills

to each taxpayer.

Tax-Exempt Bond: Another term for a

municipal bond. Interest on many

municipal bonds is exempt from federal

income taxation.

Tax Rate: The amount of tax stated in terms

of a unit of the tax base.

Tax Rate Limit: The maximum rate or millage

of tax which a local government may levy.

Trustee: A financial institution with trust

powers which acts in a fiduciary capacity for

the benefit of the bondholders in enforcing

the terms of the bond contract.

Underwriters: A dealer which purchases a new

issue of securities for resale. Traders with

contacts with large bond buyers and ability

to price the bonds for sale.

Upgrade: The rising of a rating by a rating

service due to the improved credit quality

of the issue or issuer.

Utility Billing: Determining amounts of water,

sewer, electric bills; sending bills to

customers, depositing and posting receipts,

collecting overdue amounts.

Vehicle Equipment Replacement Program

[VERP]: VERP provides funds for

replacement of vehicles at a scheduled

future date through user departments

paying rental or lease charges. The rate

also includes routine maintenance service

much like a commercial leasing company.

Working Capital (Designated): An account

within the fund balance of the General

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Fund in which a certain amount of resources

were set aside for purposes of maintaining a

positive cash flow, shortfalls in the revenue

projections, and emergencies during the

fiscal year.

ACRONYMS AV: Assessed Valuation

BERP: Building Equipment Replacement

Program

CIP: Capital Improvement Program

CD: Certificate of Deposit

COP: Certificate of Participation

F&PC: Finance and Personnel

Committee

FNMA: Federal National Mortgage

Association (or Fannie Mae)

FTE: Full Time Equivalents

GO Bonds: General Obligation Bonds

GAAP: Generally Accepted Accounting

Principles

GASB: Governmental Accounting

Standards Board

GNMA: Governmental National Mortgage

Association (or Ginnie Mae]

MIS: Management Information Systems

MERP: Management Information Systems

Equipment Replacement Program

TANS: Tax Anticipation Notes

VERP: Vehicle Equipment Replacement

Program

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Miscellaneous Statistics

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Quick Facts:

• Located in Kansas City, Missouri Metropolitan area, in

Western Missouri

• Currently encompasses a total geographic area of 65.87

square miles in both Jackson and Cass counties, Missouri

• Divided into 4 City Council Districts

• Served by 5 school districts with Lee’s Summit R-VII serving

the majority of the city area

• Served by major highway corridors including I-470, US 40, US

50, M-291, M-150, and M-350

• Served by the Union Pacific Railroad and Amtrak

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MO Statewide Populations and Rankings

Geographic Area Total Population

Rank

State of Missouri 5,988,927 Counties St. Louis County 998,954 1

Jackson County 674,158 2

St. Charles County 360,485 3 Greene County 275,174 4 Clay County 221,939 5

Jefferson County 218,733 6 Boone County 162,642 7 Jasper County 117,404 8

Franklin County 101,492 9

Cass County 99,478 10

Cities

Kansas City 459,787 1

St. Louis 319,294 2

Springfield 159,498 3

Independence 116,830 4

Columbia 108,500 5

Lee's Summit 91,364 6

O'Fallon 79,329 7 St. Joseph 76,780 8

St. Charles 65,794 9

Blue Springs 52,575 10

Demographics 2010 Census

Average Household Size 2.62

Median Age 37.2

Median Household Income $73,151

Per Capita Income $33,149

Households 33,054.00

Median Value Owner-Occupied Housing Units $185,500


Lee’s Summit Annual Budget FY13

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FY13 Budget for City of Lee's Summit

Documents

Transcript of FY13 Budget for City of Lee's Summit