Fiscal Year 2009-Fiscal Year 2009-2010 Budget 2010 Budget
Public HearingPublic HearingJune 4, 2009June 4, 2009
Budget ApproachBudget Approach Budget Priorities Budget Priorities
Based on the 2007 City Council Survey ResultsBased on the 2007 City Council Survey Results EconomyEconomy
Decreased Property ValuesDecreased Property Values Flat Sales Tax growthFlat Sales Tax growth Reduced Building Permit ActivityReduced Building Permit Activity
Guiding FactorsGuiding Factors 3-Year Financial Forecast3-Year Financial Forecast Fund Balance PolicyFund Balance Policy
The budget is a The budget is a financial guidefinancial guide that is also used that is also used to to evaluate evaluate past priorities, past priorities, communicatecommunicate with with citizens and citizens and measuremeasure performance performance (GFOA (GFOA Budget Objectives)Budget Objectives)
Budget ProcessBudget Process Financial AnalysisFinancial Analysis
Fiscal Year 2008-2009 year-end revenue and expense Fiscal Year 2008-2009 year-end revenue and expense projection reviewprojection review
Fiscal Year 2009-2010 revenue projectionsFiscal Year 2009-2010 revenue projections 3-Year Financial Forecast development3-Year Financial Forecast development
Departmental Budget DevelopmentDepartmental Budget Development Cost containment implementationCost containment implementation Mission-critical expansion request reviewMission-critical expansion request review
Budget Review and AdoptionBudget Review and Adoption Finance & Personnel Committee review - February to Finance & Personnel Committee review - February to
MayMay Public Hearing - June 4Public Hearing - June 4 Council follow-up - June 11Council follow-up - June 11 Budget adoption - June 18Budget adoption - June 18
New Fiscal Year Begins – July 1New Fiscal Year Begins – July 1
City Council Budget City Council Budget PrioritiesPriorities
Public SafetyPublic Safety Second year of four-year plan to add 21 Second year of four-year plan to add 21
Police OfficersPolice Officers
Storm Water ControlStorm Water Control $15.4 million bond issue projects are $15.4 million bond issue projects are
underwayunderway
Sewer Maintenance (Inflow Sewer Maintenance (Inflow &Infiltration Reduction)&Infiltration Reduction) Funded by Water & Sewer Utility FeesFunded by Water & Sewer Utility Fees
City Council Budget City Council Budget PrioritiesPriorities
Pavement Management Pavement Management ServicesServices Crack Seal Program implemented Crack Seal Program implemented
Code Enforcement & Property Code Enforcement & Property MaintenanceMaintenance Re-assigned Building Inspector to Re-assigned Building Inspector to
Neighborhood Services OfficerNeighborhood Services Officer
Budget Budget AccomplishmentsAccomplishments
Zero-based BudgetingZero-based Budgeting Administration, Purchasing, Human Resources, Administration, Purchasing, Human Resources,
Fleet, Information Technology Services, Central Fleet, Information Technology Services, Central Building Services, and FinanceBuilding Services, and Finance
Cost ContainmentCost Containment Evaluate vacant positionsEvaluate vacant positions
6.5 full-time equivalents on hold6.5 full-time equivalents on hold Defer consultant studiesDefer consultant studies Without Public Safety expansions, Fiscal Year Without Public Safety expansions, Fiscal Year
2009-2010 General Fund expenditures reflect a 2009-2010 General Fund expenditures reflect a $137,053 decrease from the Fiscal Year 2008-$137,053 decrease from the Fiscal Year 2008-2009 budget. 2009 budget.
Summary of All FundsSummary of All FundsTotal Budget $171,723,220Total Budget $171,723,220
General Fund$55,691,584
32%
Capital Projects Funds$48,908,939
29%
Enterprise Funds$40,304,826
24%
Internal Service Funds$10,306,660
6%
Debt Service Funds
$9,141,668 5%
Special Revenue
Funds$6,016,326
3%
Trust& Agency
Funds$1,353,217
1%
Summary of All Funds by Fund Type
General Fund General Fund Expenditures Expenditures
$55,691,584$55,691,584
Public Safety$34,273,231
62%
Public Works$11,404,521
20%
General Government$7,097,298
13%
Codes & Development
$2,501,701 4%
Interfund Transfers$414,833
1%
General Fund Expenditures by Operational Type
Special Revenue FundsSpecial Revenue Funds$6,016,326$6,016,326
Parks and Recreation$3,179,020
53%
Legacy Park Community Center
$1,565,922 26%
Aquatics Center$727,134
12%
Gamber Center$340,155
6%
VAWAGrant
$180,720 3%
Transportation Development
Districts$23,375
0%
Special Revenue Funds by Fund
Debt Service FundsDebt Service Funds$9,141,668$9,141,668
City General Obligation$6,828,305
75%
Park Certificate of Participation$2,313,363
25%
Debt Service Funds by Type
Capital Project FundsCapital Project Funds$48,908,939$48,908,939
Public Works$24,260,000
50%
Tax Increment Financing Districts
$11,055,372 23%
Water and Sewer$11,267,567
23%
Airport$1,697,000
3%
Landfill$264,000
0%Parks
$365,000 1%
Capital Project Funds by Fund
Enterprise FundsEnterprise Funds$40,304,826$40,304,826
Water Utility32,922,434
82%
Solid Waste$3,252,118
8%
Airport$2,820,550
7%
Recreation Center$1,309,724
3%
Enterprise Funds by Type
Internal Service FundsInternal Service Funds$10,306,660$10,306,660
Fleet5,075,709
49%
Information Technology Services
(ITS)$3,071,425
30%
Central Building Services
$1,316,168 13%
Workers Compensation
$740,000 7%
Short-term Disability$50,000
1%
Self-Insurance$41,358
0%
Unemployment$12,000
0%
Internal Service Funds by Fund
Trust & Agency FundsTrust & Agency Funds$1,353,217$1,353,217
Business and Industry439,504
32%
CDBG Entitlement$309,700
23%
Cemetery Trust$229,013
17%
Road and Bridge Escrow
$375,000 28%
Fiduciary Funds by Fund
General Fund Revenue Projections
FY 07-08 FY 08-09 FY08-09 FY 09-10
Revenues: Actual Budget Projected Budget
Property Tax $15,852,674 $16,713,335 $16,653,810 $16,323,691
Sales Tax 12,395,589 12,047,648 12,523,762 12,476,723
EATS (1,316,622) (1,322,213) (1,162,894) (1,290,008)
Franchise Tax 14,662,791 12,246,959 12,674,396 12,794,396
Cigarette Tax 426,115 465,900 442,605 420,475
Motor Vehicle Tax 2,814,276 2,953,685 2,626,689 2,490,638
Intergovernmental 872,879 1,002,715 1,002,715 802,172
Charges for Services 3,463,853 3,058,865 3,335,712 3,410,712
Licenses and permits 1,941,625 2,164,855 1,450,778 1,179,870
Fines and Forfeitures 1,587,744 1,627,588 1,524,274 1,524,274
Interest 947,237 580,797 906,177 583,493
Other 1,619,827 1,919,038 1,477,210 1,477,210
Transfers In 2,259,410 2,904,668 2,867,257 3,764,085
Total Revenues $57,527,397 $ 56,363,840 $56,322,491 $55,957,731
$ Change (Year-Year) (1,163,557) (1,204,906) (364,760)
% Change (Year-Year) -2.02% -2.09% -0.65%
General Fund RevenuesGeneral Fund Revenues$55,957,731$55,957,731
Property Tax16,323,691
29%
Franchise Tax12,794,396
23%
Sales Tax11,186,715
20%
Other3,803,656
7%
Charges for Services3,410,712
6%
Other Tax2,911,113
5%
Transfers In3,764,085
7%
Licenses and Permits1,179,870
2%
Interest583,493
1%
General Fund Revenues by Source
2008 Property Tax Levy: Lee’s Summit R-7 School 2008 Property Tax Levy: Lee’s Summit R-7 School DistrictDistrict
(within Lee's Summit/Jackson County Boundaries)(within Lee's Summit/Jackson County Boundaries)
Total Levy: $8.6338 per $100 assessed valuation
* Includes Metropolitan Community College, Mid-Continent Library, Board of Disabled Services, Mental Health, and State Blind Pension
R-7 School District$5.8359
68%
City of Lee's Summit$1.4926
17%
Jackson County$0.5430
6%
Other*$0.7623
9%
Breakout of 2008 Property Tax Levy by Taxing District
General Fund ExpendituresGeneral Fund Expenditures
Expenditures:FY 2008-09
Budget FY 2009-10
Proposed
Personal Services $38,606,974 $ 39,262,961
Commodities 2,177,540 2,349,228
Contractual Services 7,176,258 7,113,770
Maintenance and Repairs 3,924,820 4,269,709
Utilities & Fuel 2,050,871 2,198,126
Capital Outlay 560,503 82,957
Operating Transfers Out 758,851 414,833
Total Expenditures $55,255,817 $ 55,691,584
$ Change 435,767
% Change 0.79%
General Fund ExpendituresGeneral Fund Expenditures$55,691,584$55,691,584
Personal Services 39,262,961
70%
Contractual Services 7,113,770
13%
Maintenance & Repairs 4,269,709
8%
Commodities 2,349,228
4%
Utilities & Fuel
2,198,126 4%
Operating Transfers414,833
1%
Capital Outlay 82,957
0%
General Fund Expenditures by Line Item
General Fund BalanceGeneral Fund BalanceThree-Year Financial Three-Year Financial
ForecastForecast FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13
Projected Projected Projected Projected Projected
Total Revenues 56,322,491 55,957,731 57,219,040 59,218,906 60,857,072
Total Expenditures 54,431,303 55,691,584 57,259,062 60,490,251 61,969,213
Revenues Over/(Under) Expenditures $ 1,891,188 $ 266,147 $ (40,021) $ (1,271,346) $ (1,112,141)
Fund balances—beginning $ 21,201,763 $ 23,092,951 $ 23,359,098 $ 23,319,077 $ 22,047,731
Fund balances—ending $ 23,092,951 $ 23,359,098 $ 23,319,077 $ 22,047,731 $ 20,935,589
Ending fund balance as a % of expenditures 42.43% 41.94% 40.73% 36.45% 33.78%
Personnel Expansions Personnel Expansions General Fund OnlyGeneral Fund Only
Position # Department FY 09-10
Court Security Officer 0.75 Municipal Court $ 19,500
Police Officer 7.00 Police $ 501,375
Communications Specialist 1.00 Police $ 51,945
Administrative Reassignments 0.00 Administration $ 0
Total 8.75 $ 572,820
Other Expansions Other Expansions General FundGeneral Fund
Fleet: $22,267Fleet: $22,267 Information Technology Services: $165,879Information Technology Services: $165,879 Request for Proposal (RFP) Project for Request for Proposal (RFP) Project for
Enterprise Resource Planning (ERP): Enterprise Resource Planning (ERP): $77,305$77,305
Total All General Fund Expansions: $838,271Total All General Fund Expansions: $838,271
Future Discussion Issues Future Discussion Issues For Fiscal Year 2009-2010For Fiscal Year 2009-2010
• Review of Airport Business PlanReview of Airport Business Plan• Live broadcasts of the Planning Live broadcasts of the Planning
Commission meetingsCommission meetings• Consolidation of City Hall office Consolidation of City Hall office
spacespace
Future Funding Needs: 2010 Future Funding Needs: 2010 Bond ElectionBond Election
Enterprise Resource Planning (ERP) Enterprise Resource Planning (ERP) SoftwareSoftware
Police/Fire Radio System ReplacementPolice/Fire Radio System Replacement Storm Water UtilityStorm Water Utility Police Firing RangePolice Firing Range Water Operations/Service CenterWater Operations/Service Center Cultural Arts CenterCultural Arts Center Streetlight PurchaseStreetlight Purchase Sidewalk ImprovementsSidewalk Improvements
Questions?Questions?
Council Action: motion Council Action: motion to direct staff to draft to direct staff to draft
an ordinancean ordinance
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