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HomeMy WebLinkAbout2017-06-8487ORDINANCE NO. 2017-06-8487 AN ORDINANCE ADOPTING THE CITY OF PADUCAH, KENTUCKY, ANNUAL BUDGET FOR THE FISCAL YEAR JULY 1, 2017, THROUGH JUNE 30, 2018, 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 2017 - 2018. R:\City ClerffammyStuff\Excel\Budget FY2018\Ordinance MUNICIPAL FY2018 COURT AID SOLID GENERAL PROGRAM INVESTMENT CDBG E911 FUND (01) FUND (03) FUND (04) FUND (06) FUND 12 SOURCES.- OURCES.CASH CASHFROM FUND RESERVE 6,550 315,000 247,540 1,367,680 REVENUES.- EVENUES.PROPERTY PROPERTYTAXES 6,526,000 LISC, PERMITS, OTHER TAXES 24,894,500 480,000 5,200,000 710,000 GRANTS, CONTRIBUTIONS 1,012,925 400,000 1,220,000 481,800 FINES & FORFEITURES 83,000 PROP RENTAL & SALES 431,375 289,000 50,000 CHARGES FOR SERVICES 674,510 51,535 28,000 INTEREST INCOME 95,000 3,000 900 RECREATION, OTHER FEES 104,000 3,000 LOANS, BOND PROCEEDS 7,500,000 MISCELLANEOUS 32,000 TOTAL REVENUES 33,853,310 483,000 5,200,000 1,220,000 1,220,700 FUND TRANFERS IN 550,000 1,031,350 10,904,320 567,990 TOTAL SOURCES 34,403,310 1 1,829,350 1 5,447,540 1,220,000 1,788,690 R:\City ClerffammyStuff\Excel\Budget FY2018\Ordinance GENERAL FY2018 COURT DEBT SOLID AWARDS SERVICE CII' BOND WASTE FUND 13) FUND (30) FUND (40) FUND (42) FUND (50) SOURCES: CASH FROM FUND RESERVE 6,550 1,367,680 REVENUES.- EVENUES.PROPERTY PROPERTYTAXES LISC, PERMITS, OTHER TAXES 686,430 GRANTS, CONTRIBUTIONS 400,000 35,000 FINES & FORFEITURES 25,000 PROP RENTAL & SALES 289,000 50,000 CHARGES FOR SERVICES 51,535 4,523,500 INTEREST INCOME 1,200 30,000 RECREATION, OTHER FEES 3,000 LOANS, BOND PROCEEDS 7,500,000 MISCELLANEOUS TOTAL REVENUES 26,200 1,026,965 400,000 7,500,000 4,641,500 FUND TRANFERS IN 2,735,790 10,904,320 TOTAL SOURCES L 32,750 3,762,755 1 11,304,320 1 7,500,000 6,009,180 R:\City ClerffammyStuff\Excel\Budget FY2018\Ordinance FY2018 TRANSIENT CIVIC FLEET LEASE BOAT CENTER RENTAL RADIO SERVICE INSUR DOCK FUND FUND FUND FUND FUND (73) (53) (62) (63) (64) 70 SOURCES: CASH FROM FUND RESERVE 2,167,895 393,660 CASH FROM FUND RESERVE 10,025 819,480 7,400 REVENUES: LISC, PERMITS, PROPERTY TAXES OTHER TAXES LISC, PERMITS, GRANTS, CONTRIBUTIONS OTHER TAXES FINES & FORFEITURES GRANTS, CONTRIBUTIONS 976,640 469,000 CHARGES FOR SERVICES FINES & FORFEITURES 1,239,185 3,767,000 10,405 INTEREST INCOME 33,465 PROP RENTAL & SALES 21,430 44,000 132,220 111,940 1,000 CHARGES FOR SERVICES LOANS, BOND PROCEEDS 355,000 INTEREST INCOME MISCELLANEOUS 2,000 RECREATION, OTHER FEES TOTAL REVENUES 1,010,105 LOANS, BOND PROCEEDS 3,767,000 604,430 FUND TRANFERS IN 78,000 MISCELLANEOUS 384,155 100 TOTAL SOURCES L3,178,000 1 1,317,185 1 3,767,000 1 1,382,245 TOTAL REVENUES 21,430 44,000 132,220 113,940 356,100 FUND TRANFERS IN 38,170 231,795 TOTAL SOURCES 21,430 1 92,195 1 132,220 1 933,420 1 595,295 R:\City Clerk\TammyStuff\Excel\Budget FY2018\0rdinance FLEET FY2018 LEASE HEALTH AEPF/PFPF TRUST INSUR INS TRUST PENSION FUND (71) FUND (72) FUND (73) FUND (76),(77),(84) SOURCES: CASH FROM FUND RESERVE 2,167,895 393,660 REVENUES. - PROPERTY TAXES LISC, PERMITS, OTHER TAXES GRANTS, CONTRIBUTIONS FINES & FORFEITURES PROP RENTAL & SALES 976,640 469,000 CHARGES FOR SERVICES 1,239,185 3,767,000 10,405 INTEREST INCOME 33,465 125,025 RECREATION, OTHER FEES LOANS, BOND PROCEEDS MISCELLANEOUS TOTAL REVENUES 1,010,105 1,239,185 3,767,000 604,430 FUND TRANFERS IN 78,000 384,155 TOTAL SOURCES L3,178,000 1 1,317,185 1 3,767,000 1 1,382,245 R:\City Clerk\TammyStuff\Excel\Budget FY2018\0rdinance SECTION 2. The following sums of money are hereby appropriated for Fiscal Year 2017-2018. FY2018 GENERAL FUND (01) MUNICIPAL AID PROGRAM FUND (03) INVESTMENT FUND (04) CDBG FUND (06) E911 FUND 12) APPROPRIATIONS: GENERAL GOVERNMENT 1,727,910 450,000 FINANCE 1,078,005 PRDA INFORMATION SYSTEMS 680,980 PLANNING 1,073,995 615,000 220,000 POLICE 9,802,575 FIRE 8,558,815 75,000 ENG/PUBLIC WORKS 4,186,460 1,829,350 5,864,320 PARKS SERVICES 3,370,205 CABLE AUTHORITY 100,670 HUMAN RIGHTS 41,680 ENGINEERING 1,229,495 HUMAN RESOURCES 334,460 INVESTMENT FUND 971,250 DEBT SERVICE / E911 3,762,755 3,900,000 1,788,690 SOLID WASTE OPERATION 5,581,960 FLEET MAINTENANCE PENSIONS CASH CARRY FORWRD/RESRV 400,000 FUND TRANSFERS OUT 2,218,060 4,476,290 1,000,000 1 7,220 TOTAL APPROPRIATIONS 34,403,310 1 1,829,350 5,447,540 1,220,000 1,788,690 FY2018 COURT AWARDS FUND (13) GENERAL DEBT SERVICE FUND (30) CIP FUND (40) BOND FUND (42) SOLID WASTE FUND (50) APPROPRIATIONS: GENERAL GOVERNMENT 450,000 FINANCE PRDA INFORMATION SYSTEMS PLANNING 615,000 POLICE 32,750 FIRE 75,000 ENG/PUBLIC WORKS 5,864,320 PARKS SERVICES CABLE AUTHORITY HUMAN RIGHTS ENGINEERING HUMAN RESOURCES INVESTMENT FUND DEBT SERVICE / E911 3,762,755 3,900,000 SOLID WASTE OPERATION 5,581,960 FLEET MAINTENANCE PENSIONS CASH CARRY FORWRD/RESRV 400,000 FUND TRANSFERS OUT 7,500,000 1 7,220 TOTAL APPROPRIATIONS 32,750 3,762,755 11,304,320 1 7,500,000 1 6,009,180 RACity Clerk\TammyStuff\Excel\Budget FY2018\Ordinance FY2018 TRANSIENT BOAT DOCK (53) CIVIC CENTER FUND (62) RENTAL FUND (63) RADIO FUND 64 FLEET SERVICE FUND (70) APPROPRIATIONS.- PPROPRIATIONS:GENERAL GENERAL GOVERNMENT GENERALGOVERNMENT FINANCE 3,178,000 FINANCE 74,300 PRDA 33,420 PRDA INFORMATION SYSTEMS INFORMATION SYSTEMS POLICE PLANNING FIRE ENG/PUBLIC WORKS POLICE PARKS SERVICES FIRE CABLE AUTHORITY ENG/PUBLIC WORKS HUMAN RIGHTS 132,220 PARKS SERVICES 21,430 92,195 HUMAN RESOURCES CABLE AUTHORITY 1,307,685 3,767,000 INVESTMENT FUND HUMAN RIGHTS DEBT SERVICE / E911 ENGINEERING SOLID WASTE OPERATION HUMAN RESOURCES FLEET MAINTENANCE INVESTMENT FUND 1,263,245 CASH CARRY FORWRD/RESRV DEBT SERVICE / E911 9,500 44,700 FUND TRANSFERS OUT SOLID WASTE OPERATION FLEET MAINTENANCE TOTAL APPROPRIATIONS 3,178,000 1 1,317,185 3,767,000 595,295 PENSIONS CASH CARRY FORWRD/RESRV FUND TRANSFERS OUT 900,000 TOTAL APPROPRIATIONS 21,430 92,195 132,220 933,420 595,295 FY2018 FLEET LEASE TRUST FUND (71) INSUR FUND (72) HEALTH INS TRUST FUND (73) AEPF/PFPF PENSION FUND APPROPRIATIONS: GENERAL GOVERNMENT FINANCE 3,178,000 74,300 PRDA INFORMATION SYSTEMS PLANNING POLICE FIRE ENG/PUBLIC WORKS PARKS SERVICES CABLE AUTHORITY HUMAN RIGHTS ENGINEERING HUMAN RESOURCES 1,307,685 3,767,000 INVESTMENT FUND DEBT SERVICE / E911 SOLID WASTE OPERATION FLEET MAINTENANCE PENSIONS 1,263,245 CASH CARRY FORWRD/RESRV 9,500 44,700 FUND TRANSFERS OUT TOTAL APPROPRIATIONS 3,178,000 1 1,317,185 3,767,000 1,382,245 SECTION 3. 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 on the City's website. SECTION 4. The City does hereby adopt the following financial management policies: A. The General Fund's minimum undesignated cash balance shall be 10% of the General Fund's budgeted expenditures. The Investment Fund's minimum undesignated cash balance shall be 10% of the Investment Fund's budgeted expenditures. The Solid Waste Fund's minimum unreserved cash balance shall be 10% of the Solid Waste's budgeted operating expenses. The Debt Service Fund's minimum cash balance shall be not less than $650,000. B. The City Manager or designee is authorized to transfer appropriated amounts between funds, departmental budget line items, projects, between divisions of departments, and between departments as shown in Section 2. C. Appropriations designated as Commission contingency shall be obligated upon approval by the City Commission by municipal order. D. Funds appropriated as Administrative contingency shall be obligated at the discretion of the City Manager, however, the City Commission shall be notified five calendar days prior to obligation of the expenditure. If any individual member of the Board of Commissioners requests Commission review of a proposed expenditure, the City Manager shall bring expenditure before the Commission for approval by municipal order, or not proceed. E. City Manager shall assure that recurring revenues and resources are greater than or equal to recurring expenditures. R:\City Clerk\TammyStuf \Excel\Budget FY2018\Ordinance F. The City Manager has the authority to enact a budget allocation program or to transfer funds to or from any departmental line item appropriation. G. As new vehicles are acquired, the City will fully fund the Fleet Lease Trust Fund in order to replace rolling stock owned by the Fleet Lease Trust Fund as it achieves obsolescence. The Fleet Lease Trust Fund shall be funded with monthly lease charges assigned to rolling stock as determined by the Finance Director or his designee. All rolling stock is owned by the City's Fleet Lease Trust Fund. 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. The AEPF may be combined with the PFPF should it be determined, by the Finance Director, that such a combination is administratively more effective and/or financially prudent. J. In fiscal year 2006, the City issued a General Obligation Bond (GOB) for the Police and Firefighters' Pension Fund (PFPF) bringing the fund up to an actuarially.sound basis; however, the multi-year recession starting in fiscal year 2009 reduced the fund's corpus leaving a new unfunded liability. Funding is provided in the General Fund of this ordinance to further address the PFPF unfunded liability. K. The City will provide to all eligible employees up to a $727 per month credit (for the months of July - December 2017) to be applied to the Comprehensive Health Insurance Benefit Plan (Cafeteria Plan) as directed by the employee. In January 2018, this monthly credit may be adjusted by the City Commission as recommended by the City Manager or his designee. L. The City will maintain a special fund called Investment Fund, and is considered an extension of the General 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. M. The Oak Grove Cemetery (PF0048) project will be funded in the following manner: 20% of all cemetery lot sales, and 5% of all cemetery crypt sales will be credited to the project. Proceeds are to be used solely for the general care, maintenance, and embellishments of the cemetery. SECTION 5. Finance -Director is responsible for maintaining current table of Estimated Revenues in Section land Appropriation of Funds in Section 2. 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 all appropriate records. SECTION 6. This ordinance shall be read on two separate days and will become effective upon publication in full pursuant to KRS Chapter 424. ATTEST: Tammara Sanderson, City Clerk Introduced by the Board of Commissioners, June 13, 2017 Adopted by the Board of Commissioners, June 27, 2017 Recorded by Tammara Sanderson, City Clerk, June 30, 2017 Published by The Paducah Sun, �Lzt,� a", Mayor Pro Tem R:\City Clerk\TammyStuff\Excel\Budget FY2018\Ordinance