The URL can be used to link to this page

Home My WebLink About2009-6-7575ORDINANCE NO. 2009-6-7575 AN ORDINANCE ADOPTING THE CITY OF PADUCAH, KENTUCKY, ANNUAL BUDGET FOR THE FISCAL YEAR JULY 1, 2009, THROUGH JUNE 30,20 10, BY ESTIMATING REVENUES AND RESOURCES AND APPROPRIATING FUNDS FOR THE OPERATION OF CITY GOVERNMENT. WHEREAS, an annual budget proposal has been prepared and delivered to the City Commission; and WHEREAS, the City Commission has reviewed such proposed budget and made the necessary modifications. BE IT ORDAINED BY THE CITY OF PADUCAH, KENTUCKY: SECTION 1. The following estimate of revenues and resources is adopted as the City of Paducah, Kentucky Revenue Budget for Fiscal Year 2009 - 2010. FY2010 HUD MUNICIPAL COURT FY2010 HOME AID E911 AWARDS GENERAL SMALL PROGRAM INVESTMENT CDBG FUND FUND GRANTS FUND FUND FUND 11 01 02 03 04 06 SOURCES: CASH FROM FUND RESERVE CASH FROM FUND RESERVE 500 37,065 50,000 500,000 REVENUES: PROPERTY TAXES 5,451,000 LISC, PERMITS, LISC, PERMITS, OTHER TAXES 20,743,175 450,000 4,077,000 GRANTS, CONTRIBUTIONS 838,750 GRANTS, CONTRIBUTIONS FINES & FORFEITURES 139,500 414,730 FINES & FORFEITURES PROP RENTAL & SALES 424,000 35,000 CHARGES FOR SERVICES 675,525 INTEREST INCOME 137,500 3,000 148,410 RECREATION, OTHER FEES 168,000 INTEREST INCOME 500 MISCELLANEOUS 40,000 1,000 RECREATION, OTHER FEES MISCELLANEOUS TOTAL REVENUES 28,617,450 0 453,000 4,077,000 0 FUND TRANSFERS IN 902,745 TOTAL REVENUES 0 500 183,480 1,056,730 TOTAL SOURCES 28,617,450 0 1,355,745 4,577,000 0 FY2010 HUD COURT HOME REVOLVING E911 AWARDS RENAIS FUND FUND TELCOM FUND FUND FUND 08 09 11 12 13 80 SOURCES: CASH FROM FUND RESERVE 500 37,065 50,000 REVENUES: PROPERTY TAXES LISC, PERMITS, OTHER TAXES 640,000 GRANTS, CONTRIBUTIONS 35,070 414,730 FINES & FORFEITURES 35,000 PROP RENTAL & SALES 1,000 CHARGES FOR SERVICES 148,410 INTEREST INCOME 500 2,000 2,000 1,000 RECREATION, OTHER FEES MISCELLANEOUS 66,000 TOTAL REVENUES 0 500 183,480 1,056,730 37,000 68,000 FUND TRANSFERS IN 63,260 427,215 235,000 TOTAL SOURCES L 0 1,0001 283,805 1 1,533,945 37,000 303,000 R:\Finance\BudgetFY2010\Ordinance\budget FY2010\Ordinance iwy.F o`+a.r. C�Op� FY2010 FLEET FLEET HEALTH MAINT AEPF/PFPF FY2010 DEBT TRUST SOLID CIVIC TRUST PENSION SERVICE CIP WASTE CENTER RENTAL RADIO FUND FUND FUND FUND FUND FUND SOURCES: 30 40 50 62 63 64 SOURCES: 130,255 1,631,140 CASH FROM FUND RESERVE 12,225 REVENUES: PROPERTY TAXES LISC, PERMITS, OTHER TAXES 580,000 GRANTS, CONTRIBUTIONS FINES & FORFEITURES 869,000 8,000 20,000 PROP RENTAL & SALES 405,790 30,000 38,000 138,100 126,435 CHARGES FOR SERVICES 48,760 110,000 4,255,000 205,150 INTEREST INCOME 28,000 15,500 RECREATION, OTHER FEES 250 MISCELLANEOUS 31,000 TOTAL REVENUES 480,750 979,000 1,032,500 3,450,000 8,000 233,920 TOTAL REVENUES 1,034,550 4,344,000 38,000 138,100 141,935 FUND TRANSFERS IN 1,088,430 2,192,580 30,095 TOTAL SOURCES L 611,005 979,000 1 1,057,500 3,450,000 8,000 1,865,060 TOTAL SOURCES 2,122,980 2,192,580 4,344,000 80,320 138,100 141,935 FY2010 FLEET FLEET HEALTH MAINT AEPF/PFPF SERVICE TRUST INSUR INS TRUST TRUST PENSION FUND FUND FUND FUND FUND FUND 70 71 72 73 74) (76),(77),(84 SOURCES: CASH FROM FUND RESERVE 130,255 1,631,140 REVENUES: PROPERTY TAXES LISC, PERMITS, OTHER TAXES GRANTS, CONTRIBUTIONS FINES & FORFEITURES PROP RENTAL & SALES 869,000 8,000 20,000 CHARGES FOR SERVICES 480,000 1,031,500 3,450,000 8,770 INTEREST INCOME 500 110,000 1,000 205,150 RECREATION, OTHER FEES MISCELLANEOUS 250 TOTAL REVENUES 480,750 979,000 1,032,500 3,450,000 8,000 233,920 FUND TRANSFERS IN 25,000 0 TOTAL SOURCES L 611,005 979,000 1 1,057,500 3,450,000 8,000 1,865,060 R:\Finance\BudgetFY2010\Ordinance\budget FY2010\Ordinance SECTION 2. The following sums of money are hereby appropriated for Fiscal Year 2009-2010. FY2010 GENERAL FUND O1 SMALL GRANTS 02 MUNICIPAL AID PROGRAM FUND 03 INVESTMENTLFUND FUND 04 APPROPRIATIONS. APPROPRIATIONS: GENERAL GOVERNMENT 1,560,570 GENERAL GOVERNMENT FINANCE 1,162,950 FINANCE INFORMATION SYSTEMS 522,355 INFORMATION SYSTEMS INSPECTIONS 873,860 INSPECTIONS PLANNING 735,190 POLICE 8,377,450 1,000 FIRE 6,146,720 PUBLIC WORKS 5,221,590 FIRE PARKS SERVICES 1,333,535 PUBLIC WORKS CABLE AUTHORITY 85,665 PARKS SERVICES HUMAN RIGHTS 60,000 CABLE AUTHORITY ENGINEERING 894,795 1,355,745 RISK MANAGEMENT 108,470 RENAISSANCE 262,475 INVESTMENT FUND RISK MANAGEMENT 884,500 DEBT SERVICE / E911 RENAISSANCE SOLID WASTE OPERATION 280,820 INVESTMENT FUND FLEET MAINTENANCE DEBT SERVICE / E911 PENSIONS 1,533,945 CASH CARRY FORWRD/RESRV FUND TRANSFERS OUT 1,271,825 3,692,500 PENSIONS TOTAL APPROPRIATIONS L28,617,450 0 1,355,745 4,577,000 0 FY2010 HOME FUND 08 HUD REVOLVING FUND 09 TELCOM 11 E911 FUND 12 COURT AWARDS FUND 13 RENAIS FUND 80 APPROPRIATIONS: GENERAL GOVERNMENT FINANCE INFORMATION SYSTEMS 283,805 INSPECTIONS PLANNING 1,000 POLICE 36,400 FIRE PUBLIC WORKS PARKS SERVICES CABLE AUTHORITY HUMAN RIGHTS ENGINEERING RISK MANAGEMENT RENAISSANCE 280,820 INVESTMENT FUND DEBT SERVICE / E911 1,533,945 SOLID WASTE OPERATION FLEET MAINTENANCE PENSIONS CASH CARRY FORWRD/RESRV 600 22,180 FUND TRANSFERS OUT TOTAL APPROPRIATIONS 0 1,000 283,805 1 1,533,945 37,000 303,000 R:\Finance\BudgetFY2010\Ordinance\budget FY2010\Ordinance FY2010 0 DEBT SERVICE FUND 30 CIP FUND 40 SOLID WASTE FUND 50 CIVIC CENTER FUND 62 RENTAL FUND 63 RADIO FUND 64 APPROPRIATIONS: GENERAL GOVERNMENT 146,430 FINANCE 738,900 57,680 INFORMATION SYSTEMS INSPECTIONS 100,000 PLANNING 479,250 POLICE FIRE PUBLIC WORKS 134,735 PARKS SERVICES 817,000 80,320 CABLE AUTHORITY HUMAN RIGHTS ENGINEERING 649,900 RISK MANAGEMENT 1,004,300 3,450,000 RENAISSANCE INVESTMENT FUND DEBT SERVICE / E911 2,122,975 SOLID WASTE OPERATION 4,116,020 FLEET MAINTENANCE 611,005 PENSIONS 1,865,060 CASH CARRY FORWRD/RESRV 5 240,100 227,980 3,365 84,255 FUND TRANSFERS OUT TOTAL APPROPRIATIONS 1 2,122,980 2,192,580 4,344,000 1 80,320 138,100 1 141,935 FY2010 FLEET SERVICE FUND 70 FLEET TRUST FUND 71 INSUR FUND 72 HEALTH INS TRUST FUND 73 MAINT TRUST FUND 74) AEPF/PFPF PENSION FUND (76),(77),(84 APPROPRIATIONS: GENERAL GOVERNMENT FINANCE 738,900 INFORMATION SYSTEMS INSPECTIONS PLANNING POLICE FIRE PUBLIC WORKS 7,335 PARKS SERVICES CABLE AUTHORITY HUMAN RIGHTS ENGINEERING RISK MANAGEMENT 1,004,300 3,450,000 RENAISSANCE INVESTMENT FUND DEBT SERVICE / E911 SOLID WASTE OPERATION FLEET MAINTENANCE 611,005 PENSIONS 1,865,060 CASH CARRY FORWRD/RESRV 240,100 53,200 665 FUND TRANSFERS OUT TOTAL APPROPRIATIONS 1 611,005 979,000 1 1,057,500 1 3,450,000 1 8,000 1,865,060 SECTION 3. The City anticipates that as a result of revenues being greater than the amount budgeted in FY2009 and expenditures being less than budgeted, it will enter FY2010 with a General Fund fund balance in excess of the 8% reserve provided for in SECTION 5A of this ordinance. The first $610,000 of this expendable fund balance will be used for the following purposes: R:\Finance\BudgetFY201OXOrdinance\budget FY2010\Ordinance i EIFA Project Title Amount Note IAFF Lawsuit Payment $50,000 Reserve for legal defense costs PFPF Unfunded Liability $560,000 Amount of reserve will be adjusted after actuarial report is received. TOTAL $610,000 Upon certification of the Finance Director that fund balance in the General Fund exceeds both the 8% reserve plus this $610,000, the City Manager may authorize expenditures from fund balance for the following items in priority order: Project Title Priority Amount Cumulative Amount Police Specialized Training 3 $39,575 $39,575 Police Tactical Equipment 4 $39,330 $78,905 Fire Closed Circuit TV Training System Upgrade 5 $21,000 $99,905 Police New Leather 6 $7,000 $106,905 Fire Paging Software 7 $2,000 $108,905 Police Digital In -car Cameras x 8 8 $40,000 $148,905 Police Operational Equipment 9 $20,175 $169,080 Fire Company Inspection Software 10 $30,000 $199,080 Fire Pulse Oximeters x 5 11 $6,500 $205,580 Police MDT Replacement Plan 12 $20,000 $225,580 Police New K-9 13 $20,600 $246,180 Parks Carpet Upstairs Hallway 14 $4,100 $250,280 E911 Subsidy Request 15 $50,000 $300,280 Finance Applicant Tracking Software 16 $8,315 $308,595 Paxton Park Golf Course 17 $3,000 $311,595 Finance Time and Attendance Software 18 $63,450 $375,045 City-wide Computer Replacement 19 $37,475 $412,520 Police ADA Doors 20 $6,000 $418,520 Finance Property Tax Software 21 $92,200 $510,720 Parks Tennis Hitting Wall 22 $4,000 $514,720 Brooks Stadium Commission 23 $25,000 $539,720 Fire Extrication Tool Replacement 24 $18,000 $557,720 IT Email Indexing, Archiving, Retrieval Software 25 $14,000 $571,720 Fire Complete Set ofAirbags 26 $12,500 $584,220 Engineering/Public Works Broadway Irrigation 27 $25,000 $609,220 Engineering/Public Works GPS Units 10 28 $21,300 $630,520 PATS Subsidy Request 29 $50,000 $680,520 Police Ford Escapes x 4 30 $76,000 $756,520 DES 31 $25,000 $781,520 Pauper Burials 32 $18,000 $799,520 Paducah McCracken Co. Senior Citizens, Inc. 33 $1,200 $800,720 Tornado League Youth Football 34 S3,0001 $803,720 Child Watch 35 $28,5001 $832,220 SECTION 4. The City Manager and Finance Director will publish a budget document which reflects the funding priorities set by the City Commission during their budget workshops and which will be used to interpret the above appropriations. SECTION 5. The City does hereby adopt the following financial management policies: A. The General Fund's minimum undesignated cash balance shall be 8% of the General Fund's budgeted expenditures. The Solid Waste Fund's minimum unreserved cash balance shall be 8% of the Solid Waste's budgeted operating expenses. The Debt Service Fund's designated fund balance shall be sufficient to fully fund all outstanding debt including principal and interest. B. The City Manager is authorized to transfer budgeted amounts between departmental budget line items and between divisions of departments and between departments as shown in Section 2. C. Funds designated as Commission contingency shall be obligated only upon approval by the City Commission by municipal order. D. Funds designated as Administrative contingency shall be obligated at the discretion of the City Manager, however, the Commission shall be notified five working days prior to approval of expenditure. If any individual member of the Board of Commissioners requests Commission review of a proposed expenditure, the City Manager must bring expenditure before the Commission for approval by municipal order. E. City Manager shall assure that recurring revenues are greater than or equal to recurring expenditures. F. The City Manager has the authority to enact a budget allocation program or to transfer funds to or from any departmental line item to insurance or reserve accounts. G. As new vehicles are purchased the City will fully fund the Fleet Trust Fund in order to replace rolling stock owned by the General Fund as it achieves obsolescence. The Fleet Trust Fund shall be funded with monthly lease charges assigned to rolling stock as determined by the Finance Director or his designee. Additionally, General Fund transfers shall be made to offset the cost of initial rolling stock acquisition costs. H. The City will maintain a self insurance fund called Health Insurance Trust Fund through the use of user fees as set by administrative policy. I. The City will continue to maintain the Appointive Employees Pension Fund (AEPF) in a fully funded status through sound financial management and/or annual General Fund transfers as designated in the budget document. In fiscal year 2006, the City issued a General Obligation Bond for the Police and Firefighters' Pension Fund (PFPF) bringing the fund up to an actuarily sound basis; however, the fiscal year 2009 recession reduced the fund's corpus leaving a new unfunded liability. Section 3 of this ordinance provides an appropriation from fund balance in the General Fund to begin addressing this new unfunded liability. R:\Finance\BudgetFY2010\Ordinance\budget FY201010rdinance J. The City will provide to all eligible employees a $708.33 per month credit (for the months of July - December 2009) to be applied to the Comprehensive Health Insurance Benefit Plan (Cafeteria Plan) as directed by the employee. In January 2010, this monthly credit will be increased by an amount equal to the increase in the CPI (USDOL Bureau of Labor Statistics Consumer Price Index - All urban consumers) during a 12 month period ending October 2009, or ending July 2009 if a change to the July date is approved by the City's three bargaining units. K. The City will maintain a special fund called Investment Fund. The Investment Fund will be funded with a 1/2 cent increase in the City's occupational license fee (employee payroll withholding tax). This fund is dedicated to the following expenditures: economic development, neighborhood re- development, infrastructure capital investment and property tax relief. SECTION 6. Finance Director is responsible for maintaining current table of Estimated Revenues in Section 1 and Appropriation of Funds in Section 2 and to provide a copy to the City Clerk. If during the course of the year the City Commission adopts Ordinances to anticipate new revenues or to make new appropriations, the Finance Director will update these Tables and provide a copy to the City Clerk. SECTION 7. This ordinance shall be read on two separate days and will become effective upi publication i pursuant to KRS Chapter 424. ATTEST: Tammara S. Brock, City Clerk Introduced by the Board of Commissioners, June 9, 2009 Adopted by the Board of Commissioners, June 23, 2009 Recorded by Tammara Brock, City Clerk, June 23, 2009 Published by The Paducah Sun, June 29, 2009 excel\budget FY2010 Mayor R:\Finance\BudgetFY2010\Ordinance\budget FY2010\Ordinance