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HomeMy WebLinkAbout2007-6-7288C�� ORDINANCE NO. 2007-6-7288 COP� AN ORDINANCE ADOPTING THE CITY OF PADUCAH, KENTUCKY, ANNUAL BUDGET FOR THE FISCAL YEAR JULY 1, 2007, THROUGH JUNE 30, 2008, 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 2007-2008. S:\Jon\Excel\Budget FY2008\Budget FY2008\Ordinance 299 MUNICIPAL FY2008 FY2008 AID COURT GENERAL SMALL PROGRAM INVESTMENT CDBG E911 FUND GRANTS FUND FUND FUND TELCOM (01) (02 03 04 06) SOURCES. (11) (12) (13) 14 SOURCES. CASH FROM FUND RESERVE (250,000) REVENUES: 176,000 62,560 PROPERTY TAXES 5,356,000 LISC, PERMITS, PROPERTY TAXES OTHER TAXES 21,511,515 600,000 4,125,000 GRANTS, CONTRIBUTIONS 842,915 OTHER TAXES 100,000 FINES & FORFEITURES 117,500 705,000 GRANTS, CONTRIBUTIONS PROP RENTAL & SALES 396,400 54,180 240,265 38,110 CHARGES FOR SERVICES 659,895 34,000 INTEREST INCOME 455,000 7,000 RECREATION, OTHER FEES 150,000 CHARGES FOR SERVICES 136,155 MISCELLANEOUS 50,000 INTEREST INCOME 8,000 8,000 RECREATION, OTHER FEES TOTAL REVENUES 29,539,225 607,000 4,125,000 100,000 FUND TRANSFERS IN 76,240 5,000 500,000 5,450 TOTAL SOURCES 29,615,465 5,000 1,107,000 3,875,000 100,000 S:\Jon\Excel\Budget FY2008\Budget FY2008\Ordinance 299 HUD FY2008 HUD COURT POLICE HOME REVOLVING E911 AWARDS GRANT FUND FUND TELCOM FUND FUND FUND (08) 09 (11) (12) (13) 14 SOURCES. CASH FROM FUND RESERVE 176,000 62,560 REVENUES: PROPERTY TAXES LISC, PERMITS, OTHER TAXES 705,000 GRANTS, CONTRIBUTIONS 200,000 54,180 240,265 38,110 FINES & FORFEITURES 34,000 PROP RENTAL & SALES CHARGES FOR SERVICES 136,155 INTEREST INCOME 8,000 8,000 RECREATION, OTHER FEES MISCELLANEOUS 5,450 TOTAL REVENUES 200,000 190,335 958,715 42,000 38,110 FUND TRANSFERS IN 100,000 107,060 300,000 TOTAL SOURCES 200,000 100,000 1 297,395 1 1,434,715 104,560 38,110 S:\Jon\Excel\Budget FY2008\Budget FY2008\Ordinance 299 300 C(Dpy FY2008 GENERAL DEBT FLEETHEALTH SOLID CIVIC MAINT AEPF/PFPF SERVICE CIP WASTE CENTER RENTAL RADIO FUND FUND FUND FUND FUND FUND 30 40 50 62 63 (64 SOURCES: CASH FROM FUND RESERVE 28,390 404,740 1,118,560 11,500 1,476,985 REVENUES: PROPERTY TAXES LISC, PERMITS, OTHER TAXES 530,000 GRANTS, CONTRIBUTIONS FINES & FORFEITURES PROP RENTAL & SALES 338,160 787,540 20,000 30,000 137,395 120,850 CHARGES FOR SERVICES 119,920 3,731,500 3,833,520 25,950 INTEREST INCOME 112,000 80,000 19,000 RECREATION, OTHER FEES MISCELLANEOUS 49,000 TOTAL REVENUES 988,080 899,540 3,880,500 30,000 137,395 139,850 FUND TRANSFERS IN 1,054,150 2,161,380 44,215 34,000 TOTAL SOURCES 1 2,042,230 1 2,161,3801 4,999,060 1 85,7151 137,395 1 139,850 FY2008 FLEET FLEETHEALTH MAINT AEPF/PFPF SERVICE TRUST INSUR INS TRUST TRUST PENSION FUND FUND FUND FUND FUND FUND 70 71 72 73 74 76 & 77 SOURCES: CASH FROM FUND RESERVE 28,390 404,740 1,476,985 REVENUES: PROPERTY TAXES LISC, PERMITS, OTHER TAXES GRANTS, CONTRIBUTIONS FINES & FORFEITURES PROP RENTAL &SALES 787,540 8,000 150,000 CHARGES FOR SERVICES 553,000 1,209,000 3,833,520 25,950 INTEREST INCOME 112,000 264,600 RECREATION, OTHER FEES MISCELLANEOUS TOTAL REVENUES 553,000 899,540 1,209,000 3,833,520 8,000 440,550 FUND TRANSFERS IN 34,000 TOTAL SOURCES 581,390 1,304,280 1,209,000 3,833,520 8,000 1,951,535 S:\Jon\Excel\Budget FY2008\Budget FY2008\Ordinance SECTION 2. The following sums of money are hereby appropriated for Fiscal Year 2007-2008. FY2008 GENERAL FUND 01 SMALL GRANTS (02) MUNICIPAL AID PROGRAM FUND (03 INVESTMENT FUND (04) CDBG FUND 06 APPROPRIATIONS: APPROPRIATIONS: GENERAL GOVERNMENT 1,400,460 GENERAL GOVERNMENT FINANCE 989,110 FINANCE INFORMATION SYSTEMS 351,470 INFORMATION SYSTEMS INSPECTIONS 1,091,265 INSPECTIONS PLANNING 896,705 5,000 100,000 POLICE 8,479,455 100,000 FIRE 6,181,570 PUBLIC WORKS 5,783,375 FIRE PARKS SERVICES 1,295,605 PUBLIC WORKS CABLE AUTHORITY 95,550 PARKS SERVICES HUMAN RIGHTS 107,825 CABLE AUTHORITY HUMAN RESOURCES 324,805 ENGINEERING 1,177,590 1,107,000 RISK MANAGEMENT 131,875 INVESTMENT FUND ENGINEERING 3,875,000 DEBT SERVICE / E911 RISK MANAGEMENT SOLID WASTE OPERATION INVESTMENT FUND FLEET MAINTENANCE DEBT SERVICE / E911 PENSIONS 1,434,715 CASH CARRY FORWRD/RESRV FUND TRANSFERS OUT 1,308,805 PENSIONS TOTAL APPROPRIATIONS 29,615,465 5,000 1 1,107,000 3,875,000 100,000 FY2008 HOME FUND 08 HUD REVOLVING FUND 09 TELCOM 11 E911 FUND 12 COURT AWARDS FUND 13) HUD POLICE GRANT FUND 14) APPROPRIATIONS: GENERAL GOVERNMENT FINANCE INFORMATION SYSTEMS 274,485 INSPECTIONS PLANNING 200,000 100,000 POLICE 104,560 38,110 FIRE PUBLIC WORKS PARKS SERVICES CABLE AUTHORITY HUMAN RIGHTS HUMAN RESOURCES ENGINEERING RISK MANAGEMENT INVESTMENT FUND DEBT SERVICE / E911 1,434,715 SOLID WASTE OPERATION FLEET MAINTENANCE PENSIONS CASH CARRY FORWRD/RESRV 22,910 FUND TRANSFERS OUT TOTAL APPROPRIATIONS 200,000 100,000 297,395 1,434,715 104,560 38,110 S:\Jon\Excel\Budget FY2008\Budget FY2008\Ordinance 302 yl FY2008 " GENERAL DEBT SERVICE FUND 30 CIP FUND 40) SOLID WASTE FUND 50 CIVIC CENTER FUND 62 RENTAL FUND 63 RADIO FUND 64 APPROPRIATIONS. GENERAL GOVERNMENT 20,000 FINANCE 1,200,800 3,833,520 82,625 INFORMATION SYSTEMS INSPECTIONS PLANNING 628,450 POLICE FIRE PUBLIC WORKS 864,750 137,395 PARKS SERVICES 85,715 CABLE AUTHORITY HUMAN RIGHTS HUMAN RESOURCES ENGINEERING 648,180 RISK MANAGEMENT INVESTMENT FUND DEBT SERVICE / E911 2,042,230 SOLID WASTE OPERATION 4,999,060 FLEET MAINTENANCE 581,390 1,304,280 PENSIONS 1,951,535 CASH CARRY FORWRD/RESRV 8,200 57,225 FUND TRANSFERS OUT TOTAL APPROPRIATIONS 2,042,230 1 2,161,380 4,999,060 1 85,715 1 137,395 139,850 FY2008 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 APPROPRIATIONS. GENERAL GOVERNMENT FINANCE 1,200,800 3,833,520 INFORMATION SYSTEMS INSPECTIONS PLANNING POLICE FIRE PUBLIC WORKS 8,000 PARKS SERVICES CABLE AUTHORITY HUMAN RIGHTS HUMAN RESOURCES ENGINEERING RISK MANAGEMENT INVESTMENT FUND DEBT SERVICE / E911 SOLID WASTE OPERATION FLEET MAINTENANCE 581,390 1,304,280 PENSIONS 1,951,535 CASH CARRY FORWRD/RESRV 8,200 FUND TRANSFERS OUT TOTAL APPROPRIATIONS 581,390 1,304,280 1 1,209,000 1 3,833,520 1 8,000 1,951,535 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. S:\Jon\Excel\Budget FY2008\Budget FY2008\Ordinance 0 303 SECTION 4. The City does hereby adopt the following financial management policies: A. The General Fund's minimum undesignated cash balance shall be 8.0% 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 make annual progress toward the goal of achieving fully funded status for the Appointive Employees Pension Fund (AEPF) 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 and putting the fund on a sound financial footing with no unfunded obligation. J. The City will provide to all eligible employees a $641 per month credit (for the months of July - December 2007) to be applied to the Comprehensive Health Insurance Benefit Plan (Cafeteria Plan) as directed by the employee. The monthly credit will be adjusted 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 2007 for the months of January - June 2008. 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 5. 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 6. This ordinance shall be read on two separate days and Chapter 424. ATTEST: Tammara Brock, City Clerk Introduced by the Board of Commissioners, June 12, 2007 Adopted by the Board of Commissioners, June 26, 2007 Recorded by Tammara Brock, City Clerk, June 26, 2007 Published by The Paducah Sun, July 2, 2007 excel/Budget FY2008 upon publication in full pursuant to KRS Mayor S:\Jon\Excel\Budget FY2008\Budget FY2008\0rdinance