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HomeMy WebLinkAboutFY2020 Budget Book ANNUAL BUDGET FISCAL YEAR 2020 TABLE OF CONTENTS INTRODUCTION How to Read This Document City Manager’s Budget Message Budget Ordinance City Mission & Core Beliefs Directory Staff Organizational Chart Budgeted Depart. Staffing Summary Financial Accounting Structure FINANCIAL/OPERATIONAL GOVERNMENTAL FUNDS GENERAL FUND ............................. 1 Gen. Fund Stmt. of Rev. & Exp. ....................2 Gen. Fund Stmt. of Rev. by Source ...............3 Administration ...............................................4 Finance ..........................................................9 Information Technology ................................12 Customer Experience .....................................14 Planning .........................................................17 Police .............................................................22 Fire .................................................................26 Engineering & Public Works .........................30 Parks and Recreation .....................................33 Human Rights ................................................37 Human Resources ..........................................38 Other General Fund ......................................40 OTHER GOVERNMENTAL FUNDS ... 41 Municipal Aid Program Fund ........................42 Investment Fund ............................................43 CDBG ............................................................44 E911 Fund .....................................................45 Court Awards Fund .......................................49 Debt Service Fund .........................................50 Capital Improvements Fund ..........................52 Bond Fund .....................................................54 Rental Property Fund .....................................55 Radio Fund ....................................................56 ENTERPRISE FUNDS ................ 57 Solid Waste Fund...........................................58 Transient Boat Dock ......................................61 Civic Center Fund ..........................................62 Section 8 ........................................................63 INTERNAL SERVICE FUNDS...... 65 Fleet Maintenance Fund ................................66 Fleet Lease Trust Fund ..................................68 Insurance Fund ..............................................69 Health Insurance Fund ...................................70 FIDUCIARY FUNDS .................. 71 AEPF .............................................................72 PFPF ..............................................................73 STATISTICAL & SUPPLEMENTAL INFORMATION APPENDICES The Budget Process .......................................89 Employee Budget Census ..............................90 Outstanding Debt ...........................................93 Contract Funding Recommendations.............94 Fleet Acquisition Plan ...................................95 Glossary .........................................................96 *Cover photo courtesy of JT Crawford, Paducah Life Magazine City of Paducah, KY | Fiscal Year 2020 Budget Book HOW TO READ THIS DOCUMENT Welcome Welcome to the published City of Paducah budget for the fiscal year beginning July 1, 2019 and ending June 30, 2020. This document has been specifically prepared to help you, the reader, learn of the issues affecting the City of Paducah. Many people believe a city budget is only a financial plan. Although you can learn much of the City’s finances from these pages, the FY2020 Budget Document has been designed to serve other functions as well. For example, it is an operations guide which gives the public, elected officials, and City staff information pertaining to the production and performance of individual City operations, both by word and graphic. Budget Format The document is divided into four major sections: Introduction, Financial/Operational, Statistical & Supplemental Information, and Appendices. The Introduction section contains the City Manager’s letter which is addressed to the Mayor and City Commissioners and explains the major policies and issues which impacted the development of the City’s 2020 Fiscal Year Budget. This section also contains the City’s mission statement and core beliefs, the official ordinance adopting the 2020 Budget, and the City’s Organization and Staffing Chart. The Financial/Operational section describes various aspects of the City’s organization. This information is grouped first by fund and then by department. Like most local governments, the City of Paducah uses the fund method of accounting. Simply stated, a fund is a unit of the City which tracks the application of various public resources. For example, the Radio Fund is established to keep track of the use of the City’s 800MHz radio system. Most people are particularly interested in the General Fund which is comprised of most of the City’s operations such as Police, Fire, and Parks. Financial statements, including the adopted 2020 Budget, are presented for every fund. The statements show the fund’s financial condition over a number of years. Each fund statement begins with the actual audited amounts for the 2017 and 2018 fiscal years. The revised column reflects year to date amounts in the 2019 fiscal year. Finally, the adopted column reflects the 2020 fiscal year proposed budgeted amounts. Within each fund there are departments which further describe a component of the City’s organization. Each department is presented with its mission statement, a history of staffing for the department and/or fund, the department’s accomplishments from FY2019, goals for the 2020 fiscal year, and a table detailing its specific budget numbers. The Statistical & Supplemental Information section provides the history of and the statistical information about the City of Paducah. Finally, various appendices are presented towards the end of the document which more fully describes the budget process. City of Paducah, KY | Fiscal Year 2020 Budget Book CITY MANAGER’S BUDGET MESSAGE - FY2020 July 1, 2019 The preparation and compilation of the City Manager’s Adopted Budget began in August of 2018, one month after the implementation of the FY19 Budget. This Adopted Budget is the result of eleven months of collaboration to insure we proactively met all of our financial obligations for FY2020, while aligning our fiscal resources with the City’s Strategic Plan as amended in January 2019. The creation of the FY2020 Budget included pension related cost reduction recommendations from each individual department and pension related strategies from three budget committees created in 2018: Revenue, Special Events, and Outside Agencies. The City Manager’s Office provided a recommendation to the Board of Commissioners of several stratagems to include in the adopted FY2020 Budget. The stratagems positioned the City for a strong FY2020 and have positioned the City favorably for FY2021. Each Department submitted their budget submissions to the Finance Department during the week of March 25th. The City Manager and Finance Director met during the week of April 1st to discuss Investment Fund initiatives. During the week of April 11th, the City Manager and Finance Director met with all Department Directors to review their submissions. During the week of April 25th the City Manager and Finance Director discussed the requests with the Mayor and Commissioners. After incorporating feedback from the Board of Commissioners, the Budget was discussed in a publicized open Budget Workshop on May 16th. During the workshop, an active effort was made to solicit public feedback. Final changes were then made to the Budget and a balanced FY2020 budget was presented to the Board of Commissioners for discussion on June 11, 2019. The Budget was formally adopted by the Board of Commissioners on June 25, 2019. The Budget went into effect on July 1, 2019 for FY2020. Madam Mayor and Honorable Commissioners It has been a pleasure serving you and the citizens of Paducah for the past year. FY2019 has been a very exciting year full of challenges and opportunities. Team Paducah has been up to the challenge! We successfully navigated through Phase 1 of the CERS Pension contribution increase, while expanding core services and completing critical projects for our community. The best example of the excellent city services at work was the successful installation of flood gates during the winter of 2019 to protect the citizens of our great City from the rising Ohio River. It truly was our team as its best. We are also proud of a number of organizational accomplishments, parks and recreation enhancements, technological advancements, and infrastructure improvements in FY2019. We completed an important organizational initiative by developing a new mission statement and organizational values. We also worked with the Board of Commissioners to update the City’s Strategic Plan and launch a communication plan called Our Paducah. City of Paducah, KY | Fiscal Year 2020 Budget Book The City continues to enhance our community through parks and recreation initiatives. We began construction of the 3rd Phase of the Greenway Trail and made significant improvement to the Pat & Jim Brockenborough Rotary Health Park with the construction of an agility fitness course, restroom facility, and spray ground. We also engaged in a Parks and Recreation master planning process to serve as a guide for the future of our Parks and Recreation system. We also continue to improve our infrastructure through capital improvement projects in FY2019. We began major improvements to two of our Flood Wall Pump Facilities, completed 12,000 linear feet of sidewalk in the Fountain Avenue Neighborhood, completed the historical preservation project for the exterior of our amazing City Hall, renovated the interior of the City’s Enhanced 911 Facility, reconstructed North 6th Street, paved streets utilizing 9,432 tons of asphalt, completed the Storm Water Master Plan, and upgraded the City’s Wi-Fi at various City facilities including City Hall. Advancing our technology continues to be a key priority for the City of Paducah. Our team continues to implement the Tyler Technologies MUNIS Enterprise Resource Planning software, as well as the new 911 Computer Aided Dispatch software system. Finally, the City is utilizing technology to improve our roadways through a roadway condition assessment software system. Team Paducah is looking forward to another successful year in FY2020 through the projects and purchases we have planned for the fiscal year. This Balanced Budget was put together to insure it aligns with the City’s Core values, as we strive to accomplish our Mission “To be the best City in the world.” This budget is “Fiscally Responsible”, as we strive to insure every public dollar is spent well for the betterment of the citizens we serve. This budget is “Action Oriented”, as it authorizes multiple capital projects aimed at successfully accomplishing our mission. This budget is “Solution Driven”, as we recognize challenges and we implement sound fiscal decisions to overcome them. This budget is “Customer Experience”, as we are investing in enhancing the services we provide to insure we meet the desires of customers. This budget is “Every Person Matters”, as we focus on providing equitable service both to our internal and external customers. This budget is “Personal Accountability” as throughout the creation of each line item, we are holding each other accountable to insure we are utilizing the public’s monies “To be the best City in the World.” The adopted FY2020 operations budget is $71,327,330, which is a 1.2% decrease from FY2019. The General Fund budget is $35,973,950, a 0.4% decrease from the FY2019 revised budget. The adopted FY2020 Budget also meets all of the City’s annual debt obligations. In FY2020 the City’s annual debt service is $3,721,960. At the end of FY2020 the City’s anticipated outstanding debt will be $29,514,573. Finally, the City is funding $1.5 million in requests from outside agencies. The City adopted a Strategic Plan that incorporates several strategic action steps for Team Paducah to accomplish over the next several years. In January of 2019, the Board of Commissioners identified W.I.N. (What’s Important Now) Initiatives for Team Paducah to focus on. The following initiatives have been considered during the construction of this budget to insure we have financial capacity to accomplish these critical tasks: City of Paducah, KY | Fiscal Year 2020 Budget Book Key Performance Indicator Action Item Code Action Item Creative Industries A-1 Recruit and create a creative and cultural council Open, Smart & Engaged Government O-1 Implement clear performance expectations throughout the organization Open, Smart & Engaged Government O-2 Create and sustain a customer centric culture aligned with our organizational values Empower Upward Economic Mobility E-1 Encourage and assist local business retention and expansion Empower Upward Economic Mobility E-2 Implement new zoning regulations Empower Upward Economic Mobility E-3 Promote occupancy in all downtown buildings Develop Healthy and Sustainable Neighborhoods N-1 Design and construct sidewalks, pedestrian walkways, bike paths and/or bike lanes to connect our neighborhoods Develop Healthy and Sustainable Neighborhoods N-2 Encourage, incentivize, and/or support more housing options throughout the City Celebrate a Diverse Community D-1 Host a multicultural event Maintain Thoughtful and Modern Infrastructure I-1 Connect main commercial corridors by bike paths and/or bike lanes Recreation R-1 Research, plan, design and construct a sports plex and recreation aquatic facility Recreation R-2 Create Friends of the Park organization Recreation R-3 Promote, design, and encourage annual athletic tournaments and competition Public Safety P-1 Adopt and implement alternative 911 revenue source through a partnership with the County Public Safety P-2 Purchase and implement a county-wide radio system for use by all local public safety and non-public safety agencies City of Paducah, KY | Fiscal Year 2020 Budget Book In addition to the W.I.N initiatives, the adopted FY2020 Budget includes a large amount of capital projects and purchases. Several of the projects and some of the purchases that began in FY2019 will continue into FY2020. Here is a list of some major projects and purchases that are planned to occur in FY2020:  Construction of Greenway Trail Phase 4 & 5  Stuart Nelson Park Road Improvements  Building new sidewalks to improve network connections  Perkins Creek Bridge construction  Noble Park Peck Addition Nature Area  Sports Plex/Aquatic Facility Design and Construction  Continued funding of downtown business development grants  Upgrade email exchange server  Bike plan implementation  Neighborhood enhancement projects  Police in-car camera replacement  Continued implementation of the Tyler Technologies Munis ERP and New World CAD software The adopted FY2020 Budget also includes some organizational changes in order to enhance organizational effectiveness and enable us to better meet some of our Strategic Plan W.I.N. Initiatives. We restructured our organization to launch a new Customer Experience Department. This department will be led by the Customer Experience Director and City Clerk Lindsay Parish. The mission of the Customer Experience Department is to revolutionize Paducah by placing citizens at the center of every decision. We accomplish this mission by creating accessible information, fostering empathy, improving communication, and supporting each citizen’s journey. This is an exciting step in our efforts to create a customer centric organization. The City also created a new full-time Terminal Agency Coordinator (TAC) position in the E911 Division. I want to thank the Board of Commissioners for their guidance in determining the priorities of the community through the budget process. I also thank the Leadership Team and staff for their hard work in developing the FY20 budget under difficult circumstances. Finally, I offer a special thanks to Finance Director Jonathan Perkins and his talented team for their efforts. Enthusiastically submitted, City of Paducah, KY | Fiscal Year 2020 Budget Book City of Paducah, KY | Fiscal Year 2020 Budget Book City of Paducah, KY | Fiscal Year 2020 Budget Book VISION, MISSION AND VALUES Vision Statement Paducah is a city where people strive to reach their full potential through lifelong learning, healthy lifestyle, creativity, culture, and compassion for one another. Mission Statement The City of Paducah is mission-drive and values based. Our mission is “To Be the Best City in the World”. Organizational Values There are six organizational values guiding the City’s actions.  Solution-Driven: We believe in proactively working together to discover innovative solutions that meet our current and future needs.  Customer Experience: We believe in providing excellent service delivery for both our internal and external customers through a welcoming and respectful environment.  Every Person Matters: We believe that every member of Team Paducah is critically important as we strive to accomplish our mission, and every person that chooses to live, work, and play in our City matters.  Action-Oriented: We believe Paducah leads through responsiveness, positive forward momentum, and a thirst to always improve.  Fiscal Responsibility: We believe in the prudent stewardship of public funds.  Personal Accountability: We believe in holding each other accountable to insure our core values are intentionally fulfilled as we strive to carry out our mission. City of Paducah, KY | Fiscal Year 2020 Budget Book DIRECTORY MAYOR Brandi Harless BOARD OF COMMISSIONERS Richard Abraham – Mayor Pro-Tem Gerald Watkins Sandra Wilson Brenda McElroy City Manager ...................................................................................................................... James Arndt Finance Director ............................................................................................... Jonathan Perkins, CPA City Clerk ....................................................................................................................... Lindsay Parish Information Technology Director.................................................................................. Stephen Chino Planning Director ......................................................................................................... Tammara Tracy Police Chief .......................................................................................................................... Brian Laird Fire Chief ................................................................................................................................ Steve Kyle Parks and Recreation Director .................................................................................. Mark Thompson City Engineer and Public Works Director ..................................................................... Rick Murphy Human Resources Director ............................................................................................ Martin Russell Public Information Officer ............................................................................................... Pam Spencer City of Paducah, KY | Fiscal Year 2020 Budget Book ORGANIZATIONAL CHART CITIZENS OF PADUCAH Mayor and Commissioners Advisory Board and Committees City Manager / Administration City Attorney Finance Department City Clerk / Customer Experience Parks and Recreation Fire Department Police Department HResource s Planning Department Engineering / Public Works Information Systems Human Resources / Risk Management E911 City of Paducah, KY | Fiscal Year 2020 Budget Book BUDGETED DEPARTMENTAL STAFFING SUMMARY All positions shown are full-time equivalent (FTE) and are for Fiscal Years. 2016 2017 2018 2019 2020 General Fund Administration1 11.0 12.0 12.0 12.0 10.0 Finance 11.0 11.0 11.0 11.0 12.0 PRDA2 1.0 0 0 0 0 Information Technology 5.0 5.0 5.0 6.0 4.0 Clerk / Cust. Exp.3 0 0 0 0 5.0 Planning 10.0 11.0 8.0 9.0 7.0 Police 87.0 87.0 87.0 87.0 87.0 Fire 76.0 76.0 77.0 76.0 74.0 Engineering/ Public Works4 45.1 44.8 44.3 44.3 44.25 Parks and Recreation 25.0 25.0 27.0 27.0 27.7 Human Resources 3.0 4.0 3.0 3.0 3.0 Total General Fund 274.1 275.8 274.3 275.3 273.95 Solid Waste Fund Solid Waste4 25.4 25.7 26.2 26.2 25.25 Fleet Maint. Fund Fleet Maintenance 6.5 6.5 6.5 6.5 6.5 E911 Fund E911 0 22.0 22.0 22.0 23.0 Section 8 Fund Section 85 0 0 3.0 3.0 1.0 Transient Boat Dock Fund Boat Dock 0 0 0 0 0.3 TOTAL ALL FUNDS 306.0 330.0 332.0 333.0 330.0 1Includes (5) elected officials 2PRDA department dissolved beginning in FY2017. Director position moved to Human Resources for half of FY2017 and then transition to the new Planner position in the Planning Department 3Clerk / Customer Experience Department created FY2020 with positions from Administration, Planning, and Fire 4Beginning FY2017, “Assistant EPW Director” position added and split between EPW and Solid Waste; EPW “Operations Manager” position deleted 5Section 8 became a stand-alone fund during FY2018 City of Paducah, KY | Fiscal Year 2020 Budget Book FINANCIAL ACCOUNTING STRUCTURE The accounts of the City of Paducah are organized and operated by separating the City’s distinct functions into funds. A fund is an accounting entity with a self-balancing set of accounts that records all financial transactions for government functions. Fund accounting separates funds according to their purpose and is used to meet certain accounting, legal, and contractual provisions. Funds are classified into the following categories: Governmental, Proprietary, and Fiduciary. Each classification may be further divided into separate fund types: Classification Fund Type Governmental Funds General Fund Special Revenue Funds Debt Service Fund Capital Project Funds Proprietary Funds Enterprise Funds Internal Service Funds Fiduciary Funds Pension Trust Funds Governmental Funds Governmental funds are used to account for most of the City’s general activities. They are budgeted based on the modified accrual basis of accounting, which means revenues are recorded when available and measurable, and expenditures are recorded when the services or goods are received and the liabilities are incurred. Debt Service Funds and Capital Project Funds account for the activity by which they are named, debt service and capital projects, respectively. Special revenue funds account for money that must be used for a specific purpose. For example, all revenue and expenditures related to the City’s Municipal Aid Program (MAP) are accounted for in the MAP Fund. Finally, the General Fund is used to account for receipts and payments that do not belong to another fund. This is often referred to as the “Operating Fund.” Proprietary Funds Proprietary Funds account for operations that function similar to a private commercial operation, in which services are financed through user charges, and expenditures include the full cost of operations. Accounting records for the City’s proprietary funds are maintained on an accrual basis; that is, the effects of financial transactions, events, and circumstances are recognized in the period(s) in which they occur regardless of when the cash is received or paid. The City maintains two types of proprietary funds. Enterprise Funds account for operations that are financed and operated in a manner similar to private business. The “customers” of these operations are primarily external. Internal Service Funds account for operations that serve other funds or departments within the government on a cost-reimbursement basis. The “customers” of these operations are internal, within the government itself. Fiduciary Funds Fiduciary Funds are used to account for assets held in trust by the City for the benefit of individuals or other entities. The City’s fiduciary funds are made up of the City’s two pension funds: the Appointive Employee Pension Fund (AEPF) and the Police and Fire Pension Fund (PFPF). These funds are accounted for on the accrual basis of accounting. City of Paducah, KY | Fiscal Year 2020 Budget Book Governmental Funds General Fund Debt Service Fund Special Revenue Funds Municipal Aid Program Fund Investment Fund CDBG Fund E911 Fund Court Awards Fund Rental Property Fund Radio Fund Capital Project Funds Capital Projects Fund Bond Fund Fiduciary Funds AEPF PFPF Other Trust Funds Proprietary Funds Internal Service Funds Fleet Maintenance Fund Fleet Trust Fund Insurance Fund Health Insurance Fund Enterprise Funds Solid Waste Fund Civic Center Fund Transient Boat Dock Fund Section 8 Fund FINANCIAL ACCOUNTING STRUCTURE City of Paducah, KY | Fiscal Year 2020 Budget Book 1 GOVERNMENTAL FUNDS GENERAL FUND Governmental funds are used to account for resources traditionally associated with government which are not required legally or by sound financial management to be accounted for in another fund. All City Departments that do not operate with an earmarked source of revenue are budgeted in the General Fund. These departments include: Administration, Finance, Information Technology, City Clerk/Customer Experience, Planning, Police, Fire, Engineering/Public Works, Parks and Recreation, Human Rights, and Human Resources. The General Fund is the largest fund within the City of Paducah; the majority of the budget can be found within the General Fund. City of Paducah, KY | Fiscal Year 2020 Budget Book 2 GENERAL FUND STATEMENT OF REVENUE AND EXPENDITURES Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Revenues Fines $82,353 $89,286 $76,000 $78,000 Grants $762,019 $736,655 $1,277,715 $820,000 Interest Income $120,475 $317,752 $366,000 $385,000 Charges for Service $687,808 $698,191 $705,120 $709,900 Other Fees $136,300 $112,833 $38,000 $33,000 Licenses $24,807,583 $25,162,031 $24,828,600 $25,558,880 Permits & Fees $454,575 $485,100 $487,000 $514,000 Property Rent $407,676 $413,688 $416,425 $419,135 Taxes $6,862,000 $7,212,282 $7,110,770 $7,143,000 Recreation Fees $122,799 $128,517 $93,500 $118,000 Sales $24,436 $28,577 $18,200 $18,200 Interfund Transfers $642,142 $677,862 $720,030 $420,000 Total Revenues $35,110,166 $36,062,774 $36,137,360 $36,217,115 Expenditures Administration $1,543,730 $1,942,639 $1,838,990 $1,963,265 Finance $1,050,083 $1,085,798 $1,133,840 $1,253,155 Information Technology $560,910 $619,546 $688,335 $548,560 Clerk/Customer Experience 0 0 0 $426,920 Planning $714,753 $725,527 $767,995 $751,325 Police $9,086,071 $9,439,579 $10,228,235 $10,241,155 Fire $8,158,479 $8,483,917 $8,786,690 $9,038,620 Engineering/Public Works $4,826,800 $5,332,896 $5,945,420 $5,651,065 Parks Services $3,012,236 $3,122,530 $3,445,530 $3,585,880 Cable Authority $98,119 $111,091 $107,155 $96,105 Human Rights $40,222 $33,662 $16,370 $17,025 Human Resources $370,652 $387,141 $345,815 $354,940 Audit Adjustments $295,693 $320,072 0 0 Interfund Transfers $3,223,020 $2,091,878 $2,819,260 $2,045,935 Total Expenditures $32,980,768 $33,696,276 $36,123,635 $35,973,950 City of Paducah, KY | Fiscal Year 2020 Budget Book 3 GENERAL FUND STATEMENT OF REVENUES BY SOURCE Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Fines Warrant Service Fee $31,238 $25,070 $28,000 $24,000 Nuisance Violations $25,290 $40,939 $30,000 $35,000 Other Fines $25,825 $23,277 $18,000 $19,000 Grants State Incentive – Police $371,426 $356,987 $401,000 $410,000 State Incentive – Fire $339,172 $342,616 $385,000 $380,000 Other Grants $51,420 $37,052 $491,715 $30,000 Interest Income $120,475 $317,752 $366,000 $385,000 Charges for Service Tax Collection Fee – School $185,586 $195,017 $180,000 $200,000 Overhead (Admin) Charges $308,520 $300,200 $324,200 $311,280 Other Charges for Service $193,702 $202,975 $200,920 $198,620 Licenses & Permits Payroll Tax $15,705,096 $15,884,267 $15,960,000 $16,620,000 Insurance Tax $4,331,956 $4,592,834 $4,350,000 $4,400,000 Business License $4,721,657 $4,631,352 $4,545,000 $4,590,000 ABC License $139,085 $157,760 $130,000 $145,000 License Penalties $246,125 $263,210 $210,000 $210,000 Revenue sharing with County ($336,336) ($367,392) ($366,400) ($406,120) Permits & Fees KY Telecommunication Tax $229,221 $275,354 $275,000 $280,000 Building & Electrical $191,828 $173,116 $177,000 $200,000 Other Permits & Fees $33,526 $36,630 $35,000 $34,000 Property Rent & Sales Forest Hills Lease $372,624 $378,024 $383,425 $384,135 Other Property Rent & Sales $35,052 $35,664 $33,000 $35,000 Taxes Real Current Year $4,212,329 $4,459,449 $4,677,000 $4,875,000 Personal Current Year $675,974 $661,312 $720,000 $620,000 Vehicle Tax County $747,384 $746,963 $715,000 $725,000 PJC Tax Collection $328,814 $330,584 0 0 Local Bank Deposit Tax $242,931 $290,262 $295,770 $322,000 PILT – Paducah Power $249,907 $248,771 $250,000 $249,000 Annexation Rebates ($25,878) ($32,442) ($33,000) ($37,000) Other Taxes $430,538 $507,383 $486,000 $389,000 Recreation Fees $122,799 $128,517 $93,500 $118,000 Sales $24,436 $28,577 $18,200 $18,200 Other Fees $136,300 $112,833 $38,000 $33,000 Interfund Transfers $642,142 $677,862 $720,030 $420,000 Total Revenues $35,110,164 $36,062,774 $36,137,360 $36,217,115 City of Paducah, KY | Fiscal Year 2020 Budget Book 4 ADMINISTRATION Department Mission: The Administration Department consists of the Board of Commissioners and the City Manager’s Office. The Department operates under the City’s mission statement, which is “To Be the Best City in the World.” There are six organizational values guiding the department:  Solution-Driven: We believe in proactively working together to discover innovative solutions that meet our current and future needs.  Customer Experience: We believe in providing excellent service delivery for both our internal and external customers through a welcoming and respectful environment.  Every Person Matters: We believe that every member of Team Paducah is critically important as we strive to accomplish our mission, and every person that chooses to live, work, and play in our City matters.  Action-Oriented: We believe Paducah leads through responsiveness, positive forward momentum, and a thirst to always improve.  Fiscal Responsibility: We believe in the prudent stewardship of public funds. Personal Accountability: We believe in holding each other accountable to insure our core values are intentionally fulfilled as we strive to carry out our mission. Board of Commissioners: Paducah operates under a City Manager form of government. Citizens elect four, non-partisan Commissioners and a Mayor to serve on the Board of Commissioners, with the Board appointing the City Manager to carry out the Board’s policies. The Mayor may vote on all matters brought before the Board and may introduce legislation and policy review. The Mayor presides as the Chair of the City Commission meetings and is the ceremonial head of City government representing the City in the community and with associated government agencies. City Manager’s Office: The City Manager is a professional appointed by the Paducah Board of Commissioners and serves as Chief Administrative Officer of the city. The City Manager’s Office works as a team to assist the Board in formulating goals, objectives, policies, budgets, and programs in addition to translating policy and visionary ideas into tangible results through the day- to-day supervision of the city departments. Additionally, the office oversees the preparation of the annual operating budget and capital improvement plan. The communication function also resides in the City Manager’s Office. The Public Information Officer serves the community by providing accurate and timely communications through news releases and other engagement tools, by managing the content on the City’s website and social media accounts, and by producing programming on the City’s public access channel, Government 11. City of Paducah, KY | Fiscal Year 2020 Budget Book 5 Staffing Summary: Administration 1City Clerk division moved to Clerk / Customer Experience Department FY2020 FY 2019 Accomplishments:  Continued emphasis on community education and outreach regarding city initiatives and services with the 3rd Annual Citizens’ Academy, service club presentations, Meet the Team events, 2018 National Citizen survey results rollout and Local Government 101 at McCracken County Library.  Completed two retreats with the Board of Commissioners seeking alignment to prioritize the initiatives on the Strategic Plan action items. Also established reporting structure and launched the marketing campaign with Innovations Branding House.  Updated mission statement and organizational values, and developed educational campaign including logo, posters, banners, and videos.  Worked with professional consultant toward completion of second phase of Comprehensive Storm Water Master Plan including public engagement component regarding implementation of stormwater infrastructure fee.  Successfully worked city-wide to install floodgates as the Ohio River crested at over 53 feet.  Completed the City Hall Rehabilitation project and held a celebratory open house.  Emphasis on economic development initiatives, including the creation of a downtown Tax Incrementing Finance (TIF) district and the recruitment of a Business Development Specialist position.  Worked with the Board of Commissioners and Leadership Team to address the pension crisis in the FY2020 budget by Grade Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Mayor & Commissioners Mayor 1.0 1.0 1.0 1.0 Commissioner 4.0 4.0 4.0 4.0 City Manager City Manager AA 1.0 1.0 1.0 1.0 Assist. to City Manager P 1.0 1.0 1.0 0.0 Assist. City Manager Z 0.0 0.0 0.0 1.0 Public Information Officer P 1.0 1.0 1.0 1.0 Business Systems Analyst P 1.0 1.0 0.0 1.0 Administrative Assist. III D 1.0 1.0 1.0 1.0 City Clerk1 City Clerk P 1.0 1.0 1.0 0.0 Assist. City Clerk F 0.0 1.0 0.0 0.0 Executive Assistant II I 0.0 0.0 1.0 0.0 Legal Corporate Counsel 1.0 1.0 1.0 0.0 TOTAL 12.0 13.0 12.0 10.0 City of Paducah, KY | Fiscal Year 2020 Budget Book 6 finding efficiencies, evaluating new revenue options and growing the economy.  Developed a 5 year Capital Improvement Plan with the Leadership Team.  Implemented the Middle Management Team aimed at utilizing departmental leaders to tackle organizational wide challenges. The 2019 goals of the team included customer experience “blue” cards, grass and weeds communication, and the development of hospitality customer experience training.  Created and received recommendation from a cross-departmental team charged with evaluating and recommending improvements to the codes and permitting process.  Evaluated the organizational structure and recommended a new Customer Experience Department to meet the Board of Commission’s goals.  Created cross-departmental teams to evaluate the City’s process for supporting outside agencies and special events.  Continued negotiations for cable television franchise renewal.  Upgraded Tricaster directing and switching system in television media room at City Hall.  Developed a strong Leadership Team through the implementation of accountability partners and Strengths Finder at the annual retreat and in weekly meetings.  Implemented Phase 2 of the Munis Enterprise Resource Planning software project, which improved processes related to occupational licenses and general billing.  Hosted two all City employee meetings for the first time in recent history.  Established weekly meetings with Board of Commissioners and Leadership Team members.  Completed six-month evaluations of all Leadership Team members.  Created a Western Kentucky City Manager networking group. FY2020 Goals:  Hold an annual retreat with the Board of Commissioners to renew alignment on the “What’s Important Now” (WIN) initiatives on the Strategic Plan action items.  Increase focus on completion of Strategic Plan WIN initiatives  Adopt a Stormwater project fee and implement a new Stormwater program.  Implement the recommendations of the special events and outside agency committees, including increased cost recovery for special events and a competitive process for outside agency funding.  Enhance customer service by expanding the City’s electronic footprint through the implementation of the Enterprise Resource Planning Software Project’s self-service features, credit card payments, Tyler 311 service module, and Property Taxes.  Complete website (paducahky.gov) theme enhancement and software upgrade. City of Paducah, KY | Fiscal Year 2020 Budget Book 7  Reinforce organizational mission and values through video and graphic campaigns.  Finalize negotiations with Comcast for 10-year franchise agreement and update Chapter 22 of Paducah Code of Ordinances (Cable Communications).  Continue emphasis on community education and outreach regarding city initiatives and services with the 4th Annual Citizens’ Academy, service club presentations, Meet the Team events, and Our Paducah 101 at McCracken County Library.  Continue to work with the Board of Commissioners and Leadership Team to address the pension crisis in the FY2021 budget by finding efficiencies, evaluating new revenue options and growing the economy.  Implement quarterly financial reports based on the adopted 5 year Capital Improvement Plan.  Continue utilization of the Middle Management Team for organizational wide challenges.  Implementation of the recommendations from the cross- departmental team charged with evaluating and recommending improvements to the codes and permitting process, including pre- application meetings, electronic plan review and utilizing the Customer Experience Representatives to facilitate the process for customers.  Hold a Leadership Team retreat with a focus on the continued used of Strengths Finder.  Host a Kentucky City/County Management Association educational session.  Press for an elevation of performance standards. City of Paducah, KY | Fiscal Year 2020 Budget Book 8 Department Budget Summary: Administration Department Summary: Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Personal Services $831,306 $1,065,554 $918,845 $762,505 Contractual Services $402,538 $485,848 $514,995 $809,130 Commodities $92,980 $98,537 $137,150 $101,630 Contributions $216,906 $292,700 $268,000 $290,000 Capital Outlay $9,648 $5,797 0 0 Total Dept. Budget $1,553,378 $1,948,436 $1,838,990 $1,963,265 Division Summary: Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Mayor & Commiss. Personal Services $188,644 $178,522 $185,720 $187,330 Contractual Services $2,200 $1,782 $1,315 $1,345 Commodities $22,731 $19,968 $49,000 $27,160 City Manager Personal Services $516,608 $707,301 $530,420 $575,175 Contractual Services $9,130 $16,257 $14,280 $10,515 Commodities $21,641 $41,980 $43,510 $46,170 Capital Outlay $9,648 0 0 0 City Clerk1 Personal Services $99,613 $153,027 $175,550 0 Contractual Services $15,867 $13,269 $9,655 0 Commodities $26,351 $16,460 $21,440 0 Capital Outlay 0 $5,797 0 0 Corporate Counsel Personal Services $26,439 $26,704 $27,155 0 Contractual Services $178,566 $253,628 $179,345 $181,370 Commodities $3,348 $1,220 $3,800 $3,500 Other2 Contractual Services $196,775 $200,912 $310,400 $615,900 Contributions $216,906 $292,700 $268,000 $290,000 Commodities $18,909 $18,909 $19,400 $24,800 Total Dept. Budget $1,553,378 $1,948,436 $1,838,990 $1,963,265 1 City Clerk division moved to Customer Experience Department FY2020 2 Other includes Non-Departmental, Memberships & Contingency, and Civic Beautification divisions of Administration City of Paducah, KY | Fiscal Year 2020 Budget Book 9 FINANCE Department Mission: Our Mission is to serve the public to the best of our ability, to make sound fiscal decisions, to maintain accurate and timely accounting records, to provide information and support, and to accomplish our goals with a sense of pride and a spirit of cooperation. The Finance Department consists of three divisions: Administration, Accounting & Budget, and Revenue. Administration: Administration oversees the general operation, which includes, but is not limited to budget preparation, accounting/payroll, debt management, budget monitoring, revenue collection operations, business license/payroll taxes, cash/investments management, and technical assistance to other City departments, governmental agencies, and outside agencies. Accounting & Budget: The Accounting and Budget Division is responsible for preparing financial reports, including monthly financial statements, Investment Fund scorecards, the annual budget, and the Comprehensive Annual Financial Report (CAFR). This division also processes bi-weekly payroll for all employees and prepares all manner of payroll-related reports. They receive and process all purchase requisitions entered by departments, issuing over 6,000 vendor payments a year. Grant administration staff researches grant opportunities, assists with project development, and the application process and administration of federal and state grant awards, in addition to working with agencies on legislative pass-through grants. Revenue: The Revenue Division is responsible for the billing and collection of property tax bills, business licenses, payroll taxes, municipal insurance premium taxes, and all other miscellaneous revenue received from all sources. This division works closely with other departments for business licensing compliance, and coordinates collection efforts with legal staff to collect delinquent accounts. Staffing Summary: Finance Grade Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Administration Director of Finance Z 1.0 1.0 1.0 1.0 Executive Assistant I F 1.0 1.0 1.0 1.0 Accounting & Budget Controller T 1.0 1.0 1.0 1.0 Accountant J 3.0 3.0 3.0 3.0 Grants Administrator L 0.0 0.0 0.0 1.0 Revenue Revenue Manager S 1.0 1.0 1.0 1.0 Revenue Auditor J 1.0 1.0 1.0 1.0 Revenue Technician II D 0.0 0.0 0.0 1.0 Revenue Technician C 1.0 1.0 1.0 2.0 Account Clerk B 2.0 2.0 2.0 0.0 TOTAL 11.0 11.0 11.0 12.0 City of Paducah, KY | Fiscal Year 2020 Budget Book 10 FY2019 Accomplishments:  Updated the General fund’s 5-year revenue/expenditure trend projections  Applied for the 27th consecutive GFOA Certificate of Achievement for Excellence in Financial Reporting for the FY2018 CAFR  Implemented ERP software replacement Phase 2 – Business Licenses and General Billing  Coordinated foreclosure actions for numerous delinquent property tax accounts  Utilized social media in an effort to detect business licensing non-compliance  Continued the process of re-designing the City of Paducah Budget to make it more user- friendly  Maintained the City’s bond rating FY2020 Goals:  Continue to monitor opportunities to refinance debt issues when possible  Continue to update the City’s 5-year Capital Improvement Plan  Refine the General Fund’s 5-year projection tool for revenues and expenditures  Produce CAFR worthy of receiving the GFOA Certificate for Achievement  Refine ERP software Phase 1 – Accounting, Budget, Purchasing  Refine ERP software replacement Phase 2- Business Licenses and General Billing  Implement ERP software Phase 4 – Property Taxes  Continue to streamline the look and evaluate the functionality of the City of Paducah Budget document  Maintain the City’s bond rating  Continue developing methods, processes, procedures, and partnerships in an effort to attain 100% business license and payroll tax compliance  Continue to work closely with our property tax billing vendor to fine-tune and expand the billing system  Continue efforts to collect delinquent accounts, including but not limited to: property taxes, business licenses, and payroll taxes City of Paducah, KY | Fiscal Year 2020 Budget Book 11 Department Budget Summary: Finance Department Summary: Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Personal Services $846,698 $879,367 $918,970 $1,054,815 Contractual Services $137,200 $137,776 $140,480 $123,425 Commodities $66,185 $68,655 $74,390 $74,915 Capital Outlay 0 0 $5,405 0 Total Dept. Budget $1,050,083 $1,085,798 $1,139,245 $1,253,155 Division Summary: Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Administration Personal Services $251,655 $260,067 $269,310 $285,850 Contractual Services $3,723 $2,863 $3,485 $3,310 Commodities $11,429 $9,162 $8,045 $10,020 Capital Outlay 0 0 $5,405 0 Accounting & Budget Personal Services $295,313 $297,224 $341,690 $416,070 Contractual Services $61,090 $62,399 $56,375 $48,330 Commodities $21,251 $21,452 $20,415 $23,715 Revenue Personal Services $299,731 $322,076 $307,970 $352,895 Contractual Services $72,387 $72,515 $80,620 $71,785 Commodities $33,505 $38,041 $45,930 $41,180 Total Dept. Budget $1,050,083 $1,085,798 $1,139,245 $1,253,155 PVA Audit Computer Software Maintenance Other Contractual Services Other Commodities $74,915 38% $50,000 25% $25,400 13% $34,905 18% $13,120 7% Finance FY2020 Contractual Services & Commodities Total Budget $198,340 City of Paducah, KY | Fiscal Year 2020 Budget Book 12 INFORMATION TECHNOLOGY Department Mission: The mission of the City of Paducah Information Technology (IT) Department is to provide quality, cost-effective IT services while advancing the use of technology in city government to increase excellence in operational efficiency and responsiveness. The Information Technology Department’s mission is accomplished by providing professional and technical services in:  Network and telecommunication infrastructure;  Application software deployment, training, and support;  Geospatial data, information, analysis, and solutions. The Information Technology department consists of two divisions: IT Network Administration and Geographic Information Systems (GIS). IT Network Administration: Information Technology administers and maintains the City network operations center providing voice and data communications and network resources to all City departments, E911, and the Joint Sewer Agency. Paducah’s voice and data network reaches over 20 locations throughout the City interconnected via Paducah Power’s high speed fiber optic network. The IT department administers and maintains a wireless mobile network for Paducah Police and Fire Departments as well as hardware, software, and network infrastructure for E911 operations. Geographic Information Systems: The GIS division is responsible for the administration and maintenance of the City’s geographic information systems and plays the lead role in the continued operation of the McCracken and Paducah GIS Consortium (MAP~GIS). This division overseas all GIS software and hardware upgrades, new data acquisition, web publishing, and mobile app development along with maintenance and updates to existing geospatial data. Support and training is provided for all City departments using GIS. This division provides contractual GIS services to McCracken County, E911, and the Joint Sewer Agency. Technical assistance is also shared with Paducah Power and Paducah Water. Staffing Summary: Information Technology Grade Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Director Information Tech U 1.0 1.0 1.0 1.0 Network Administrator P 1.0 1.0 1.0 1.0 Help Desk Technician H 1.0 1.0 1.0 1.0 GIS Manager P 1.0 1.0 1.0 0.0 GIS Specialist P 1.0 1.0 1.0 1.0 Software Technician P 0.0 0.0 1.0 0.0 TOTAL 5.0 5.0 6.0 4.0 City of Paducah, KY | Fiscal Year 2020 Budget Book 13 FY2019 Accomplishments:  Continued implementation process of ERP software replacing the City’s current SunGard computer software. Implementation will be phased over 3 years and will include a comprehensive process review;  Began implementation and configuration of Tyler New World CAD/911 software and hardware in concert with Emergency Communication Service Department;  Stephen Chino served as President Elect of the Kentucky Association of Mapping Professionals and coordinated setup and management of the 2018 Kentucky GIS Conference. Jessica Lott serves as secretary and also aided.  Assisted in Commission Chamber upgrade, installing large screens and accessories to facilitate easier communication with the public;  Provided McCracken County with GIS services related to future land use planning, zoning, voter districts, addressing, emergency siren locations and parcel records maintenance;  Replaced all core network switches in the communications building and City Hall.  Free Public Wi-Fi was installed in City Hall for citizen and employee use. FY2020 Goals:  Organizational Support & Advancement: Enhance service delivery by supporting the use of technology in city government;  Upgrade Microsoft Exchange Server and Office to 2019 versions across all city departments;  GIS: Continue to educate internal and external customers on the opportunities to utilize GIS data and analysis. Department Budget Summary: Information Technology Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Personal Services $409,057 $476,073 $481,190 $384,150 Contractual Services $95,223 $85,364 $117,385 $79,890 Commodities $39,202 $38,826 $54,260 $50,520 Capital Outlay $17,428 $19,282 $35,500 $34,000 Total Dept. Budget $560,910 $619,545 $688,335 $548,560 City of Paducah, KY | Fiscal Year 2020 Budget Book 14 CITY CLERK AND CUSTOMER EXPERIENCE Department Mission: The mission of the City Clerk and Customer Experience Department is to revolutionize Paducah by placing citizens at the center of every decision. We accomplish this mission by creating accessible information, fostering empathy, improving communication, and supporting each citizen’s journey.  Accessible Information We believe that interacting with government should not be complicated. It should be straight-forward and understandable. Our department is in charge of ensuring that the ordinances and municipal orders passed by the City Commission are accurate, understandable and accessible to the public.  Fostering Empathy We know that the best cities are compassionate cities. The City Clerk and Customer Experience Department makes empathy a driving force in process design and in each interaction with citizens and businesses.  Open Communication We recognize that open communication and transparency in government are key to building community trust. From open records requests and open commission meetings to open conversations and clear processes, we are striving to be open with how we communicate with the public.  Supporting Journeys We understand that each person in our community is unique, with their own passions, needs and abilities. It’s our job to make sure each person knows that they matter to us by mapping their journeys, understanding their needs and implementing the right technologies to meet and exceed expectations.  Citizens at the Center We believe the purpose of government is to create better lives for the citizens we serve. By understanding our citizens, their journeys and experiences, we can actively improve quality of life and trust in local government. City of Paducah, KY | Fiscal Year 2020 Budget Book 15 Department Divisions: City Clerk: As the official custodian of records for the City, the City Clerk with the help of the Assistant City Clerk, prepares, maintains and safeguards the official City records. The Clerk’s office is in charge of preparing ordinances, municipal orders, minutes and agendas for the Board of Commissioners while ensuring everything is easily accessible to the public. The Clerk’s office also assists the City Manager with applications for alcohol licenses for the City of Paducah and assists the Mayor with appointments to city boards and commissions. Customer Experience: The Customer Experience Department is in charge of assisting citizens and businesses with navigating city government, acting as liaisons and advocates. Customer Experience Representatives schedule kick-start meetings for building projects, ensure that applications for permits are routed to the appropriate department, handle general inquiries and complaints, and solicit and maintain feedback data. We are in charge of making recommendations for continual improvements to internal processes and customer experiences. Staffing Summary: Customer Experience Grade Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 City Clerk / Director of Customer Exp. U 0.0 0.0 0.0 1.0 Exec. Assist. II / Assist. City Clerk I 0.0 0.0 0.0 1.0 Cust. Exp. Representative E 0.0 0.0 0.0 3.0 TOTAL 0.0 0.0 0.0 5.0 City of Paducah, KY | Fiscal Year 2020 Budget Book 16 FY2019 Accomplishments:  Implemented CivicClerk for faster, easier agenda preparation  Began work to create the Customer Experience Department to take effect in FY2020  Applied for a Kentucky Department of Libraries and Archives Grant for Ordinance and Minute Book Digitization  Transitioned to new City Clerk Lindsay Parish and new Assistant City Clerk Claudia Meeks  Led an Outside Agency Budget Review Committee to update funding processes  Finalized the recodification of the Paducah Code of Ordinances  Led a Permitting Taskforce for the review of and update to current permitting processes across departments FY2020 Goals:  Fully implement the Department  Implement an online solution to guide applicants through the permitting process  Assist with the creation of a cross- departmental User’s Guide for permitting  Implement Kick-Start Meetings and an Internal Review Committee  Digitize all City of Paducah Ordinances, Minutes, and Municipal Orders to be fully available and researchable online  Implement an annual meeting for all city appointed board and commission chairs  Create an internal taskforce to expand city diversity and inclusion initiatives Department Budget Summary: Customer Experience Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Personal Services 0 0 0 $375,265 Contractual Services 0 0 0 $15,535 Commodities 0 0 0 $36,120 Capital Outlay 0 0 0 0 Total Dept. Budget 0 0 0 $426,920 City of Paducah, KY | Fiscal Year 2020 Budget Book 17 PLANNING Department Mission: The Department of Planning exists to  Guide the land use, planning, and development process in the City of Paducah  Ensure the orderly and efficient use and reuse of land now and for the future  Maximize the health, safety, and economic well-being for all residents  Facilitate the creation of quality spaces that enhance the quality of life for Paducahans The department consists of professionals who work to provide the highest quality of service possible in the areas of land use and development, long-range planning, housing, and community and economic development. The Planning Department consists of two divisions: Administration and Planning. Administration: The Administration division provides overall program preparation, direction, and oversight; maintains department personnel, budget, and land use records; provides administrative support to pertinent boards, committees, and commissions; and provides support and guidance for the entire department. This division handles the sale of city-owned properties and provides staff support to the Urban Renewal and Community Development Agency (URCDA). Planning: The Planning division is responsible for the development and update of the Comprehensive Plan for the City of Paducah; that Plan ideally is inclusive, transparent, unbiased and reflects the comprehensive values of the entire community and protects the public interest. The Comprehensive Plan can be implemented in a variety of ways. The most common tool to implement the Comprehensive Plan is through the zoning ordinance. One of the chief responsibilities of the department includes reviewing site plans and plats for compliance and providing staff review and support for the land use decision-making bodies, specifically, the Planning Commission, the Board of Adjustment, and the Historical and Architectural Review Commission (HARC). The department must also tend to the ordinance’s update needs. The Comprehensive Plan can also be implemented through the City’s annexation activities, strategic projects, and focused programs. One such strategic project is the riverfront development. A critical tool is a tax increment financing (TIF) district for the Paducah Riverfront and Downtown Area. To facilitate the necessary investment for the TIF, Weyland Ventures is partnering with the City to explore riverfront development, such as a hotel. These steps are implementing the strategies outlined in the Renaissance Area Master Plan (RAMP), as amended. A completely new and very unique economic development driver arrived in the form of Opportunity Zones. To maximize the potential private investment encouraged by this tax-relief tool, the department is strategically packaging and marketing projects in the OZ to aggregate the benefit and guide investment where it can be most useful and fulfill the Comprehensive Plan. City of Paducah, KY | Fiscal Year 2020 Budget Book 18 The Main Street program is another focused program implementing a keystone objective of the Comprehensive Plan: continued revitalization of downtown. As a staff member, the Downtown Development Specialist serves as the Main Street Director, recruiting business and linking partner associations, downtown stakeholders, and the Main Street Advisory Board. The Main Street Board of Directors, a board of five citizens, has the responsibility of assisting with the Main Street accreditation process and coordinating with staff in executing strategies of the Four- point Main Street approach. Staff is also responsible for promoting and administering the downtown incentive programs: façade grants, new business grants, roof stabilization grants, tax moratorium program, and the upper story residential grant program. Staffing Summary: Planning Grade Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Administration Director of Planning V 1.0 1.0 1.0 1.0 Executive Assistant I F 1.0 1.0 1.0 1.0 Admin. Assistant II C 1.0 1.0 1.0 0.0 Planning Planner I L 2.0 1.0 1.0 0.0 Planner II M 0.0 1.0 0.0 0.0 Grants Administrator L 1.0 1.0 1.0 0.0 Community Dev. Planner M 1.0 1.0 1.0 0.0 Downtown Dev. Specialist M 1.0 1.0 1.0 0.0 Arts & Culture Coordinator H 0.0 0.0 1.0 0.0 Planning Project Manager P 0.0 0.0 1.0 0.0 Business Dev. Specialist M 0.0 0.0 0.0 1.0 Principal Planner P 0.0 0.0 0.0 1.0 Senior Planner M 0.0 0.0 0.0 1.0 Associate Planner L 0.0 0.0 0.0 1.0 Neighborhood Planner H 0.0 0.0 0.0 1.0 TOTAL 8.0 8.0 9.0 7.0 M A I N S T R E E T 4 -P O I N T E C O N O M I C S T R A T E G Y City of Paducah, KY | Fiscal Year 2020 Budget Book 19 FY2019 Accomplishments:  Annexation of 69 acres (first non-consensual annexation in over 30 years);  Midtown Alliance hired a construction manager and bookkeeper, and was awarded a KHC grant to construct 4 new homes, which will make them eligible to be a CHDO;  First Tax Increment Financing (TIF) district established in cooperation with the McCracken County Fiscal Court;  Strategic development & packaging of projects to maximize the benefit of development in the Opportunity Zones;  Hosted first Creative Impact symposium highlighting the impact of the creative industry and infusing a basic entrepreneurial perspective into our local creative industry;  Database of over 200 creatives established;  Staff reviewed and prepared for hearing:  78 applications to the Planning Commission  9 applications to the BOA  29 applications to the HARC  9 zoning certification letters  Fountain Ave project:  Deteriorated sidewalks were replaced  95% of the lots in the Fountain Ave project area are developed or under development; only 1 house and 13 lots remain  7 incentives were paid out: $114,334 in public funds leveraged over $1,145,000 of private investment  Main Street activities:  5 new businesses opened in Downtown and Lowertown  2 Upper story grants approved, creating 4 new housing units. $60,000 in public funds awarded. Leverages $550,000 in private investment.  2 New Business Grants approved creating 12 new full time jobs. $30,000 in public funds awarded. Leverages $640,000 in private investment.  3 Façade Grants approved. $3,000 in public funds awarded. Leverages $5,400 in private investment.  3 Roof Stabilization Projects. $86,000 in public funds awarded. Leverages $172,000 in private investment.  Spring Spruce Up included the planting of over 300 plants downtown  City Hall Phase 1 historic tax credits approved for $240,000  Record-breaking “Shop Local” event, Dickens of a Christmas  Grant administration in FY19:  14 grants applied for in FY19 with 2 grants awarded  9 grants are pending totaling $1,153,445  Actively managing $1,490,610 in current grant funding City of Paducah, KY | Fiscal Year 2020 Budget Book 20 FY2020 Goals:  Recruit and create a Creative and Cultural Council  Create a Public Art Program  Design and construct sidewalks, pedestrian walkways/bike paths, and/or bike lanes to connect our neighborhoods  Connect main commercial corridors by bike paths and/or bike lanes  Implement the city-wide bicycle plan  Encourage, incentivize, and/or support more housing options throughout the City  Promote occupancy in all downtown buildings  Encourage and assist local business’ retention and expansion  Implement new zoning regulations  Improve the Planning Commission, BOA and HARC to be more user- friendly, streamlined, and resilient O P P O R T U N I T Y Z O N E S City of Paducah, KY | Fiscal Year 2020 Budget Book 21 Department Budget Summary: Planning Department Summary: Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Personal Services $610,292 $582,822 $602,730 $649,100 Contractual Services $38,688 $62,568 $66,980 $40,235 Commodities $65,773 $80,137 $98,285 $61,990 Capital Outlay $2,854 0 $4,700 0 Total Dept. Budget $717,607 $725,527 $772,695 $751,325 Division Summary: Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Administration Personal Services $252,773 $254,361 $255,185 $204,800 Contractual Services $9,936 $8,147 $26,240 $11,075 Commodities $12,469 $14,016 $32,720 $9,770 Capital Outlay $980 0 $4,700 0 Planning Personal Services $357,519 $328,461 $347,545 $444,300 Contractual Services $28,751 $54,421 $40,740 $29,160 Commodities $53,303 $66,121 $65,565 $52,220 Capital Outlay $1,874 0 0 0 Total Dept. Budget $717,607 $725,527 $772,695 $751,325 City of Paducah, KY | Fiscal Year 2020 Budget Book 22 POLICE Department Mission: The Paducah Police Department is committed to the prevention of crime, the protection of the lives, property, and rights of all citizens and the improvement of the quality of life for all members of our community. We will provide quality police services, ethically, fairly, and equally in partnership with the members of our community. The Police Department consists of 3 divisions: Administration, Operations, and Support Services. Administration: The Administration division oversees the day- to-day operations of the Police Department. It is comprised of the Chief of Police and his assistant; the Office of Professional Standards; Training; and Community Resources. This division is responsible for budget, personnel, accreditation, internal affairs, policy review, and all departmental training. It also includes the Community Resource Officer (CRO) position, designed to be a liaison between the department and the community’s schools, groups, and organizations. The CRO also is responsible for the department’s Citizens’ Police Academy, Jr. CPA, Coffee with a Cop, and Neighborhood Watch programs. Operations: The Operations division often is referred to as the “backbone” of the police department. It is the most visible of the three divisions with uniformed officers patrolling the streets in marked police cruisers. These officers annually answer tens of thousands of calls for service and perform preliminary investigations of all criminal activity. They conduct proactive patrols, investigate suspicious activity, enforce traffic laws, and investigate thousands of traffic crashes each year. Within this division are several specialized units: three K9 teams; Special Weapons and Tactics (SWAT) Team; Crisis Negotiation Team; Bomb Squad; Collision Reconstruction Team; Bike Patrol; and DARE instructor. Support Services: The Support Services Division is the investigative and record-keeping arm of the police department. It is made up of three units: General Investigations, Drug and Vice Enforcement (DAVE) and Records and Evidence. General Investigations Unit detectives conduct in-depth investigations of major crimes – from forgery and fraud to computer crimes to arson and murder. The detectives of the DAVE Unit focus on illegal drug activity, including both street drugs and prescription drugs, and “vice” activities, such as prostitution and human trafficking. The Records and Evidence Unit maintains all the department’s records, including crime and vehicle collision reports, and logs and maintains the integrity of hundreds of pieces of evidence each month. City of Paducah, KY | Fiscal Year 2020 Budget Book 23 Staffing Summary: Police Grade Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Administration Police Chief Z 1.0 1.0 1.0 1.0 Captain Q 1.0 1.0 1.0 1.0 Sergeant P 0.0 1.0 0.0 0.0 Police Officer J 2.0 2.0 2.0 2.0 Executive Assistant II I 1.0 1.0 1.0 1.0 Operations (Patrol) Assistant Chief S 1.0 1.0 1.0 1.0 Captain Q 3.0 4.0 4.0 4.0 Sergeant P 6.0 6.0 9.0 7.0 Police Officer J 51.0 48.0 47.0 49.0 Support Services (Investigations) Assistant Chief S 1.0 1.0 1.0 1.0 Captain Q 1.0 1.0 1.0 1.0 Sergeant P 2.0 2.0 2.0 2.0 Police Officer J 9.0 10.0 9.0 9.0 Record Division Manager K 1.0 1.0 1.0 1.0 Records Clerk III E 1.0 1.0 1.0 1.0 Records Clerk I C 3.0 3.0 3.0 3.0 Crime Analyst K 1.0 1.0 1.0 1.0 Evidence Technician II F 1.0 1.0 1.0 1.0 Evidence Technician I C 1.0 1.0 1.0 1.0 TOTAL 87.0 87.0 87.0 87.0 FY2019 Accomplishments:  The number of major crimes reported dropped overall from the previous year. Most notably, reports of crimes against property were down.  There were no major injuries to personnel.  The agency passed its re-accreditation review.  Equipment specialist Jon Boulton was named Employee of the Year for 2018. He was recognized for going above and beyond every day to ensure officers’ vehicles are properly equipped and ready to go. Although he is a part-time employee, one would not know this due to the level of service and responsiveness he provides.  Thirty-four employees and three citizens were honored at the annual awards banquet for their work in 2018.  In partnership with the Police Foundation of Paducah/McCracken County, the Police Department received a new K-9 at no cost to the City. City of Paducah, KY | Fiscal Year 2020 Budget Book 24  Our officers and staff made a smooth transition through a leadership change. Brian Laird was promoted to Chief of Police following the retirement of Brandon Barnhill. Additionally, we promoted two assistant chiefs and two captains.  Progress was made in our hiring efforts with 13 new officers hired, two of whom are minorities. Six of the new hires were academy-certified officers with experience working at other law enforcement agencies.  We continued our department’s focus on being involved in the community, along with engaging our citizens and visitors to help prevent crime.  We continued with the advancement of the department’s technology capabilities.  We continued digital forensic investigations on cell phones and other digital media with more than 400 examinations, assisting 12 other law enforcement agencies in Western Kentucky. FY2020 Goals:  Operational Efficiency: A 10-hour shift model has been developed and is being implemented in July 2019. Additionally, the current geographical zone boundaries are being assessed to identify more efficient ways to deploy resources.  Crime and Collision Reduction: We will continue using a problem-oriented approach to address crime problems. A collision reduction plan is being created to help reduce the number of vehicle collisions, focusing on education, enforcement, and engineering.  Community Engagement: We will continue operating under a community policing philosophy and increase our daily interactions with community members. Increased involvement within the City school system will be a priority.  Personnel: We are seeking ways to increase the overall health and wellness of our personnel, while continuing to focus on the development of their knowledge, skill, and abilities by providing quality training. Retention and recruitment will remain a high priority in the effort to achieve full staffing.  Technology: We will identify a viable replacement for the current in-car camera system and begin the transition. We will expand our usage of social media and continue utilizing technology to improve the efficiency of the department. City of Paducah, KY | Fiscal Year 2020 Budget Book 25 Department Budget Summary: Police Department Summary: Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Personal Services $7,675,803 $7,728,314 $8,428,510 $8,517,485 Contractual Services $377,945 $427,770 $429,880 $463,410 Commodities $996,260 $1,261,078 $1,369,845 $1,260,260 Capital Outlay $61,634 $60,364 $3,500 0 Total Dept. Budget $9,111,642 $9,477,526 $10,231,735 $10,241,155 Division Summary: Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Administration Personal Services $562,630 $589,087 $587,960 $589,265 Contractual Services $281,243 $294,865 $307,390 $332,310 Commodities $191,985 $373,913 $421,675 $306,445 Capital Outlay $20,794 0 0 0 Operations (Patrol) Personal Services $5,365,399 $5,485,213 $5,943,465 $5,957,765 Contractual Services $53,823 $83,885 $75,760 $83,525 Commodities $660,079 $740,111 $768,855 $748,415 Capital Outlay $36,892 $52,277 0 0 Support Services (Investigations) Personal Services $1,747,774 $1,654,014 $1,897,085 $1,970,455 Contractual Services $42,880 $49,021 $46,730 $47,575 Commodities $144,196 $147,055 $179,315 $205,400 Capital Outlay $3,948 $8,087 $3,500 0 Total Dept. Budget $9,111,642 $9,477,526 $10,231,735 $10,241,155 City of Paducah, KY | Fiscal Year 2020 Budget Book 26 FIRE Department Mission: The Fire Department’s Mission is comprised of 3 goals: Educate to Prevent Harm Education and prevention are the focal points of the Paducah Fire Department. We develop and provide programs and services that promote safety, and actively educate the public in Fire Safety and Prevention. Protect We strive to have a safe environment for our personnel and the people within our community. We accomplish this through prompt delivery of emergency services and by providing a safe environment in which to visit, work, and live. Be Kind and Helpful We show that we care about our lives and the lives of others by conducting ourselves in a courteous and professional manner. The Fire Department consists of 4 divisions: Administration: Administration is responsible for general management of all divisions of the Fire Department. Suppression: The Suppression Division operates 5 fire stations that cover more than 21 square miles in the City of Paducah. The stations possess 5 engine companies, 2 aerial companies, and 2 rescue units for the purpose of responding to fire emergencies and for rescue assistance. Prevention: The Prevention Division is responsible for city-wide fire protection, the construction program, the code enforcement program, and public education. The Fire Marshal section conducts fire prevention inspections using the Kentucky Fire Prevention Code annually on residential, assembly, education, business, mercantile, storage, factory and industrial, high hazard, and utility and miscellaneous type use groups. The Marshal’s office also offers discussions, demonstrations on fire safety, and education that is free of charge to all legitimate civic organizations, businesses, schools, churches, and healthcare facilities. This section ensures that building and electrical work done within the city complies with codes, laws, and regulations mandated by the State. Not only are building plans reviewed for compliance with codes, but inspections are also made at predetermined stages of construction. Inspectors advise and confer with contractors and/or property owners before and during construction to help ensure compliance. The code enforcement section enforces all applicable laws, rules, and regulations in order to provide a healthy, clean, and pleasant environment for the citizens of Paducah. Training: Firefighters have more than 300 hours of continued education each year. The Training Officer coordinates education in the areas of EMS, firefighter skills, hazmat, pump operations, and others. These education requirements ensure that the level of competency of the members of the Fire Department is the highest achievable, and maximize the resources of personnel and equipment available to best protect and serve the citizens of the City. City of Paducah, KY | Fiscal Year 2020 Budget Book 27 Staffing Summary: Fire Grade Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Administration Fire Chief X 1.0 1.0 1.0 1.0 Dep. Fire Chief Fire Prevention T 1.0 1.0 1.0 1.0 Deputy Fire Chief Operations T 0.0 1.0 1.0 1.0 Executive Assistant I F 2.0 1.0 1.0 1.0 Suppression Dep. Fire Chief Operations T 1.0 0.0 0.0 0.0 Fire Assistant Chief P 3.0 3.0 3.0 3.0 Captain I 15.0 15.0 15.0 15.0 Lieutenant H 15.0 15.0 15.0 15.0 Firefighter* E 26.0 28.0 27.0 29.0 Prevention Dep. Fire Marshall I J 2.0 1.0 1.0 1.0 Dep. Fire Marshall II L 0.0 1.0 1.0 0.0 Dep. Fire Marshall III M 0.0 0.0 0.0 1.0 Chief Building Inspector N 1.0 1.0 1.0 1.0 Dep. Building Inspector I L 1.0 1.0 1.0 1.0 Chief Electrical Inspector M 1.0 1.0 1.0 1.0 Dep. Electrical Inspector II L 1.0 1.0 1.0 1.0 Permit Technician E 1.0 1.0 1.0 0.0 Code Enforcement Officer G 3.0 3.0 3.0 3.0 Code Enforcement Assist. C 1.0 0.0 0.0 0.0 Executive Assistant I F 0.0 1.0 1.0 1.0 Training Battalion Chief/Training Officer N 1.0 1.0 1.0 1.0 TOTAL 76.0 77.0 76.0 77.0 *Including 3 authorized positions not budgeted City of Paducah, KY | Fiscal Year 2020 Budget Book 28 FY2019 Accomplishments:  Continued the regional education class for building and electrical;  CY2018 – Responded to 3235 incidents;  Initiated 32 foreclosures;  Demolished 55 structures;  CY2018 – 1118 permits issued for $102 million valuation;  CY2018 – 1570 inspections for building and electrical;  CY2017 – 1050 inspections for fire marshals;  CY2018 – 4384 inspections for code enforcement;  CY2018- 27 consultations;  Trained 3 new recruits;  CY2018 – Trained 11,079 man hours;  Continued implementation support for Munis and initiated our phase  Continued 911 upgrade support  Physical Fitness Testing Program  New platform truck  Presented fireground survival program to Mayfield Fire Department  Upcoming Driver operator for aerial and pumper certifications  Continued updates to SOP’s  Radio upgrades FY2020 Goals:  Continue foreclosure and demolition actions  Continue regional class for contractors and fire departments  Maintain inspection certifications and inspection schedules  Complete annual recertification’s and updates for training  Strive to maintain 2-week plan review time  Continue to maintain high training standards to serve Paducah  Continue to be active in local, regional, and state response teams  Continue to be active in regional meetings for code enforcement consistency  Community Outreach Programs—Smoke Detector Programs, Men Who Cook, MDA Fill the Boot, Breast Cancer Awareness, United Way Firehouse Chili, Car Seat Program, Courtesy Surveys, Iron Mom Support, Dragon Boat Race Support, Firehouse Tours, Operation Warm—Coats for Kids, Kids Christmas, Fire Safety House, Lunch Program, BBQ on the River, Big Brown Truck Pull, Parade Support, Vietnam Wall Support, Quilt Show Support, Citizens Academy, Firefighter for A Day, Fountain Avenue Fall Festival, 9/11 Memorial Stair Climb in Nashville, Fill the Fire Truck School Supplies City of Paducah, KY | Fiscal Year 2020 Budget Book 29 Department Budget Summary: Fire Department Summary: Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Personal Services $6,943,116 $7,209,564 $7,412,995 $7,728,160 Contractual Services $302,088 $276,646 $428,190 $352,780 Commodities $738,028 $763,086 $778,790 $793,965 Capital Outlay $200,977 $234,622 $166,715 $163,715 Total Dept. Budget $8,184,209 $8,483,918 $8,786,690 $9,038,620 Division Summary: Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Administration Personal Services $483,375 $532,033 $503,415 $538,555 Contractual Services $26,104 $26,204 $50,975 $53,760 Commodities $40,339 $54,652 $55,185 $59,610 Capital Outlay $25,730 0 0 0 Suppression Personal Services $5,579,711 $5,807,783 $5,947,830 $6,284,225 Contractual Services $81,619 $95,026 $96,825 $98,585 Commodities $586,402 $586,014 $600,770 $610,230 Capital Outlay $175,247 $234,622 $166,715 $163,715 Prevention Personal Services $781,285 $768,229 $854,580 $793,385 Contractual Services $192,306 $153,235 $277,165 $197,080 Commodities $64,512 $71,225 $71,125 $72,530 Training Personal Services $98,745 $101,519 $107,170 $111,995 Contractual Services $2,059 $2,181 $3,225 $3,355 Commodities $46,775 $51,195 $51,710 $51,595 Total Dept. Budget $8,184,209 $8,483,918 $8,786,690 $9,038,620 City of Paducah, KY | Fiscal Year 2020 Budget Book 30 ENGINEERING/PUBLIC WORKS Department Mission: It is our mission to provide effective and efficient support services for all citizens of Paducah. The EPW Department is composed of Engineering Services, Floodwall Operations, and Public Works divisions (consisting of Street Maintenance and Facility Maintenance). We strive to use cost effective resources to deliver quality solid waste services and maintain streets, city facilities, and the City’s entire vehicle & equipment fleet, while working diligently to maintain the City’s valuable floodwall. Engineering Services: Engineering Services provides engineering support services for various governmental departments and divisions, administers infrastructure related capital improvements, and administers storm water, right-of-way, and other regulatory responsibilities and regulations required by the State & Federal Government. This division is responsible for commercial site review, and provides reliable professional assistance to the public, ensuring the construction and maintenance of public infrastructure is carried out in a cost-effective manner, in accordance with sound engineering principles, practices, and regulations, helping protect the health, safety and welfare of the public. Engineering Services also provides clerical and support services for all divisions of EPW. Floodwall Operations: Floodwall Operations executes all operation and maintenance functions for the City’s floodwall and related appurtenances in an efficient, effective manner, in order to ensure the highest level of preparedness for the protection of the community’s health, safety, and welfare that may be threatened during flooding conditions from the Ohio & Tennessee Rivers. Streets (Maintenance & Lighting): The Street Maintenance division is responsible for the maintenance and repair of approximately 446 lane miles of city roadways in addition to right-of-ways, sidewalks, alleys, curbs and gutters, and independent storm sewer facilities. Street Maintenance maintains more than 3,000 traffic signs and 6,000 storm inlets. This division is responsible for the coordination work associated with all City street restoration and rehabilitation coupled with Municipal Aid Program. Although lights are occasionally added to existing roadways, the majority of new lights come from new developments. Facility Maintenance: Facility Maintenance is responsible for the maintenance and care of 30 buildings (20 City employee occupied, 10 leased facilities), 12 City owned/operated traffic signals. This division provides support staff to the Parks Department for parks facilities including pools, shelters, playground equipment, and the skate park. Additionally, Facility Maintenance Division provides custodial services of City-owned facilities and downtown bathrooms, maintains the aesthetics of decorative lighting systems in various City properties. City of Paducah, KY | Fiscal Year 2020 Budget Book 31 Staffing Summary: Engineering/Public Works Grade Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Engineering Services City Engineer & Pub. Wks Director* Z 0.8 0.8 0.8 0.75 Assistant City Engineer T 0.0 0.0 0.0 1.0 Storm Water & Drain. Engineer R 1.0 1.0 1.0 0.0 Engineering Project Manager N 1.0 1.0 1.0 1.0 Engineering Technician J 1.0 1.0 1.0 1.0 Executive Assistant I F 1.0 1.0 1.0 1.0 Administrative Assistant III* D 1.0 0.5 0.5 0.5 Floodwall Operations EPW Floodwall Superintendent N 1.0 1.0 1.0 1.0 Floodwall Operator F 4.0 4.0 4.0 4.0 Streets (Maintenance & Lighting) Assistant EPW Director* T 0.25 0.25 0.25 0.25 EPW Street Superintendent N 1.0 1.0 1.0 1.0 EPW Street Supervisor L 2.0 2.0 2.0 2.0 Equipment Operator E 4.0 3.0 3.0 3.0 Concrete Finisher E 3.0 2.0 2.0 2.0 Right-of-way Maintenance C 11.0 13.0 13.0 13.0 Facility Maintenance Assistant EPW Director* T 0.25 0.25 0.25 0.25 EPW Fleet/Maintenance Superint. O 0.5 0.5 0.5 0.5 EPW Maintenance Supervisor L 1.0 1.0 1.0 1.0 Laborer C 6.0 5.0 5.0 5.0 Traffic Technician E 2.0 1.0 1.0 1.0 Master Electrician L 1.0 0.0 0.0 0.0 Journeyman Electrician I 0.0 1.0 1.0 1.0 Maintenance Technician E 2.0 4.0 4.0 4.0 TOTAL 44.80 44.3 44.3 44.25 *Position split between funds in EPW (Public Works, Maintenance, Solid Waste, and Fleet Maintenance) City of Paducah, KY | Fiscal Year 2020 Budget Book 32 Budget Summary: Engineering/Public Works Department Summary: Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Personal Services $2,711,459 $3,023,968 $3,405,680 $3,254,920 Contractual Services $217,883 $225,366 $227,045 $208,580 Commodities $1,895,296 $2,077,738 $2,312,695 $2,187,565 Capital Outlay $6,598 $7,489 0 0 Total Dept. Budget $4,831,236 $5,334,561 $5,945,420 $5,651,065 Division Summary: Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Engineering Services Personal Services $423,436 $475,448 $533,250 $538,005 Contractual Services $21,327 $30,404 $9,580 $18,305 Commodities $15,787 $29,875 $30,225 $32,210 Capital Outlay $3,360 $1,666 0 0 Floodwall Operations Personal Services $428,077 $548,094 $759,460 $524,745 Contractual Services $34,499 $27,298 $36,465 $40,015 Commodities $134,186 $327,058 $451,705 $288,905 Capital Outlay 0 0 0 0 Streets (Main. & Light.) Personal Services $1,149,294 $1,207,658 $1,300,150 $1,354,485 Contractual Services $129,135 $132,416 $141,470 $109,625 Commodities $1,425,860 $1,408,113 $1,500,935 $1,537,270 Capital Outlay $2,251 $5,824 0 0 Facility Maintenance Personal Services $710,653 $792,768 $812,820 $837,685 Contractual Services $32,921 $35,248 $39,530 $40,635 Commodities $319,464 $312,692 $329,830 $329,180 Capital Outlay $986 0 0 0 Total Dept. Budget $4,831,236 $5,334,561 $5,945,420 $5,651,065 City of Paducah, KY | Fiscal Year 2020 Budget Book 33 PARKS AND RECREATION Department Mission: Our mission is to provide an affordable and positive comprehensive system of recreation programs designed to enhance the quality of life for the residents of Paducah as well as surrounding communities. The Parks and Recreation Department consists of five divisions: Administration, Grounds Maintenance, Pool, Recreation, and Special Events. Administration: Administration is responsible for all planning and new development of the Parks Department. Administrative staff handles special event permits, scheduling of facilities, sale of cemetery lots, assisting with budget preparation, and budget monitoring. This division oversees all other divisions within the Department, along with supervision of Park Security through the Park Ranger program. Parks Maintenance: Parks Maintenance is responsible for maintaining park facilities and amenities. The Maintenance staff also supports special events, activities, and festivals city-wide and maintains playing surfaces of sports facilities. The maintenance/operation of Oak Grove Cemetery and Coleman Spray Park fall under the Maintenance Division. Recreation: The Recreation Division provides quality recreation programs, classes, events, and athletic leagues at a reasonable cost to the participant. This division is responsible for overseeing the operation and programing of the Paducah Recreation Center. The Recreation Division also oversees the operation of the Noble Park Pool and spray pad, and provides open swimming and structured swim classes in a safe environment at economical prices. Special Events: The Special Events division operates the Paducah Homegrown Farmers’ Market and the organization and operation of many City Sponsored events including the Summer Concert Series, Independence Day Celebration, Veteran’s Day and Christmas Parades, and Wooftober-- in addition to other large scale community events. Special Events also assists with permitting, administration, Main Street downtown event partnerships, and is over coordination for the Transient Dock and Downtown Crew for events and beautification. The Special Events Division works closely with the Maintenance Division when needed, for other local festivals and events such as BBQ on the River, Lower Town Arts and Music Festival, the Quilt Shows, Iron Mom, and many more. City of Paducah, KY | Fiscal Year 2020 Budget Book 34 Staffing Summary: Parks and Recreation Grade Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Administration Director of Parks Services V 1.0 1.0 1.0 1.0 Recreation Superintendent N 1.0 1.0 1.0 1.0 Recreation Specialist E 2.0 2.0 2.0 1.0 Executive Assistant I F 1.0 1.0 1.0 1.0 Administrative Assistant III D 1.0 1.0 1.0 1.0 Administrative Assistant II C 1.0 1.0 1.0 1.0 Assistant Rec. Specialist C 0.0 0.0 0.0 2.0 Parks Maintenance Park Maint. Superintendent N 1.0 1.0 1.0 1.0 Cemetery Sexton F 1.0 1.0 1.0 1.0 Supervisor L 1.0 1.0 1.0 1.0 Laborer C 11.0 12.0 12.0 10.0 Right of Way Maintenance C 3.0 3.0 3.0 1.0 Maintenance Technician E 0.0 1.0 1.0 0.0 Recreation Specialist E 0.0 0.0 0.0 0.0 Special Events Special Events Coordinator M 1.0 1.0 1.0 1.0 Recreation Specialist E 0.0 0.0 0.0 1.0 Laborer C 0.0 0.0 0.0 2.0 Right of way Maintenance C 0.0 0.0 0.0 1.0 Maintenance Technician* E 0.0 0.0 0.0 0.7 TOTAL 25.0 27.0 27.0 27.7 *Position split between Parks and Recreation and Transient Boat Dock City of Paducah, KY | Fiscal Year 2020 Budget Book 35 FY2019 Accomplishments:  Kentucky Recreation and Park Society (KRPS) award for Outstanding Department in its Class in Fall of 2018, making that four Outstanding Department awards in the last five years;  Tennis Court Renovation Completed;  Groundbreaking for the spray ground and restroom facilities at the Brockenborough Rotary Health Park;  Farmers Market signed over 90 vendors and drew large crowds;  Riverfront Concert Series moved to Saturday nights;  Independence Day Celebration drew one of our largest crowds and was first year with co-sponsorship with Independence Bank.  BBQ Farmer’s Market vendors filled Broadway between 2nd and 3rd;  The City’s Transient Dock was awarded Boaters Choice Award in Fall of 2018 for second straight year;  Candy Cane hunt increased participation to over 200 participants;  Recreation Division gained the RecWay Youth Basketball program with the retirement of the RightWay program. Served over 60 participants ages 3 -10 years. Saw an increase in our youth sports leagues including soccer, tee ball, and baseball;  I Heart Presidents Day event participation increase from 90 in 2017 to over 130 participants this fiscal year.  Finalized PetSafe Grant of $10,000 by installing irrigation, new concrete pads and site grading to dog park. FY2020 Goals:  Infrastructure: Concentrate on improving ballfields. Install additional dog waste stations along the Greenway Trail. Update filter control at Coleman Park and replace aging roofs on shelters at Noble Park with metal.  Activities and Programs: Enhance and improve sponsorship program to increase revenue and provide more for our participants through facility and equipment upgrades. Partner with other agencies to provide better service coverage for activities offered without duplicating services provided. Increase variety of programming based on citizen engagement through survey and program evaluation; to continue to provide economical quality recreational experiences for our citizens.  Special Events: Remain current and cognizant of community needs and wants while providing the best quality of entertainment on a fiscally responsible level. Continue to seek out sponsorships to add –to enhance our current special events programming. Seek-out new community partners to increase buy-in and promote growth in new directions; participation, advertising and promotion. City of Paducah, KY | Fiscal Year 2020 Budget Book 36 Budget Summary: Parks and Recreation Department Summary: Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Personal Services $1,938,793 $1,983,569 $2,206,390 $2,381,830 Contractual Services $187,355 $230,744 $248,100 $192,755 Commodities $862,510 $899,735 $981,795 $1,011,295 Capital Outlay $23,578 $14,891 $2,560 0 Total Dept. Budget $3,012,236 $3,128,939 $3,438,845 $3,585,880 Division Summary: Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Administration Personal Services $581,125 $627,492 $675,375 $724,180 Contractual Services $58,038 $51,634 $58,415 $54,540 Commodities $146,429 $169,417 $165,890 $171,810 Capital Outlay $7,653 $14,891 0 0 Parks Maintenance Personal Services $1,022,816 $1,040,779 $1,009,735 $1,007,745 Contractual Services $93,829 $140,884 $146,575 $95,935 Commodities $339,967 $351,408 $359,710 $377,780 Capital Outlay 0 0 0 0 Recreation Personal Services $254,858 $219,250 $214,935 $266,060 Contractual Services $28,940 $29,715 $32,975 $33,205 Commodities $252,664 $241,288 $307,150 $317,305 Capital Outlay $14,033 0 0 0 Special Events Personal Services $79,995 $96,048 $306,345 $383,845 Contractual Services $6,547 $8,511 $10,135 $9,075 Commodities $123,451 $137,622 $149,045 $144,400 Capital Outlay $1,892 0 $2,560 0 Total Dept. Budget $3,012,236 $3,128,939 $3,438,845 $3,585,880 City of Paducah, KY | Fiscal Year 2020 Budget Book 37 PADUCAH HUMAN RIGHTS COMMISSION (PHRC) Department Mission: The Paducah Human Rights Commission was formed May 26, 1964, the same year the U.S. Civil Rights was initially established, to safeguard all individuals within the City and McCracken County from discrimination in housing, employment, and public services, especially when it comes to race, color, ADA, age, religion, sex/sexual orientation, and national origin. The Paducah Human Rights Commission:  Advocates for human and civil rights  Investigates and mediates discrimination complaints, and when appropriate, provides referrals to other governmental agencies  Resolves community disputes and issues involving individual or systematic illegal discrimination  Collaborates with and advises the City of Paducah on human rights issues/concerns  Collaborates with public and private sectors to promote education on how to prevent and eliminate discrimination citywide FY2019 Accomplishments:  Continued partnership with the NAACP  Continued student intern program  Continued co-sponsoring non-profits  Organized and hosted a community cultural diversity seminar FY2020 Goals:  Maintain/enhance current programs and initiatives, strive for local support in fulfilling goals, including schools, faith community, non-profit, and for-profit, and develop additional community leadership relationships that lead to the promotion of peace and understanding.  Work with City Manager’s Office to update administrative policies and procedures. Budget Summary: Human Rights Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Personal Services $10,164 $21,163 $10,615 $10,825 Contractual Services $15,750 $1,362 $100 $400 Commodities $14,308 $11,136 $5,655 $5,800 Total Dept. Budget $40,222 $33,661 $16,370 $17,025 City of Paducah, KY | Fiscal Year 2020 Budget Book 38 HUMAN RESOURCES AND RISK MANAGEMENT Department Mission: The mission of the Human Resources and Risk Management Department is to provide effective human resource management programs, focused on person-centered services that are policy compliant, and to facilitate the recruitment, retention, and development of a sustainable quality workforce, aligning with the City’s strategy. Employees will be provided the same concern, respect, and caring attitude within the organization that they are expected to share externally with every City of Paducah customer. The Human Resources and Risk Management Department consists of two functions: Human Resources Administration and Risk Management. Human Resources Administration: Administration formulates polices and develops programs in the full range of employment strategies to ensure compliance and services of the highest quality. They work with the Finance Department in designing and implementing programs funded by the Health Insurance Fund, which is a self-insured fund for the employee health insurance cafeteria plan. Risk Management: Risk Management assists in prevention of accidents, injuries, and workers’ compensation insurance costs for the City of Paducah through enhanced loss control efforts, and reinforces risk training and strategies for the City’s 300+ full-time employees. They negotiate and process payments from the Insurance Fund for expenditures related to liability, workers’ compensation, property insurance, and deductibles. Staffing Summary: Human Resources and Risk Grade Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 HR/Risk Director V 1.0 1.0 1.0 1.0 PRDA Director1 T 1.0 0.0 0.0 0.0 HR Generalist G 2.0 2.0 2.0 2.0 TOTAL 4.0 3.0 3.0 3.0 1PRDA department dissolved beginning in FY2017; PRDA Director moved to HR for half of FY2017 and then transitioned out of HR. FY2019 Accomplishments:  City Manager recruitment  Chief of Police recruitment  Employee Sponsor Program  Employee Recognition Program  Creation of the Injury Review Board  HR – 38 Tobacco / Smoke Free Policy  HR – 22 Updated Performance Evaluation Policy  HR – 41 Professional Workplace Policy  HR – 42 Social Media Policy  Health Insurance costs have remained flat over the past 10 years  Total amount of paid claims (workers compensation, liability, and property) reduced by over 50% from previous year. City of Paducah, KY | Fiscal Year 2020 Budget Book 39 FY2020 Goals:  Munis HR module implementation  Safety Teams: Overall reduction of accidents by 10% thru the development of safe work procedures and practices  Policy & Procedure Manual review  Updating our MSDS sheets to SDS sheets Budget Summary: Human Resources and Risk Management Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Personal Services $275,150 $258,608 $240,745 $257,305 Contractual Services $45,234 $72,013 $47,350 $42,630 Commodities $50,268 $56,520 $57,720 $55,005 Capital Outlay $1,883 0 0 0 Total Dept. Budget $372,535 $387,141 $345,815 $354,940 City of Paducah, KY | Fiscal Year 2020 Budget Book 40 OTHER GENERAL FUND DIVISIONS This page contains the Budget Summaries for the Cable Authority, Audit Adjustments, and Interfund Transfers. Budget Summary: Cable Authority Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Contractual Services $96,134 $111,091 $106,595 $95,605 Commodities 0 0 $560 $500 Capital Outlay $1,985 0 0 0 Total Dept. Budget $98,119 $111,091 $107,155 $96,105 Budget Summary: Audit Adjustments* Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Leave Expense ($33,122) (10,509) 0 0 PJC Property Tax $328,814 330,584 0 0 Total Dept. Budget $295,693 $320,075 0 0 *The Audit Adjustments cost center is used for year-end financial statement presentation entries only Budget Summary: Interfund Transfers (out) Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 General Fund $5,738 0 0 0 E911 Fund $436,126 $414,781 $684,095 $854,490 Debt Service Fund $743,366 $493,147 $502,775 $494,130 Capital Projects Fund $1,364,725 $573,910 $1,758,040 0 Transient Boat Dock $5,000 $15,000 0 $6,725 Civic Center Fund $45,623 $43,562 $57,250 $62,835 Rental Prop. Fund $16,485 $19,086 0 0 Fleet Main. Fund $116,984 $70,631 $154,750 $148,570 Insurance Fund $35,411 $78,000 $125,000 $125,000 AEPF Fund $21,062 $14,012 $14,475 $13,625 PFPF Fund $432,500 $369,750 $359,560 $340,560 Total Dept. Budget $3,223,020 $2,091,879 $3,655,945 $2,045,935 City of Paducah, KY | Fiscal Year 2020 Budget Book 41 OTHER GOVERNMENTAL FUNDS In addition to the General Fund, the City utilizes ten other Governmental Funds. These funds are: Municipal Aid Program Fund, Investment Fund, CDBG Fund, E911 Fund, Court Awards Fund, Debt Service Fund, Capital Improvements Fund, Bond Fund, Rental Property Fund, and Radio Depreciation & Operation Fund. City of Paducah, KY | Fiscal Year 2020 Budget Book 42 MUNICIPAL AID PROGRAM (MAP) FUND Fund Description: The Kentucky Transportation Cabinet administers the revenue sharing program called Municipal Aid Program (MAP) funded by motor fuel taxes as provided by KRS Chapter 177. Paducah’s allocation of State motor fuel tax funds has historically averaged $500,000 annually. MAP funding is based on a formula set out by the state of Kentucky. Kentucky law requires the City to account for state shared gas tax money in a separate fund. The City traditionally adds a fund transfer from the Investment Fund for the paving (streets and sidewalks) program. The City maintains approximately 446 lane miles of streets. The Engineering-Public Works Department ranks the streets to prioritize the streets in need of resurfacing. FY2020 Goals:  Continue restoration of streets, curbs, gutters, and sidewalks based on the priority list established and maintained by the City Engineer/Public Works Director and the Street Superintendent in coordination with local public utility companies and associated capital improvement projects. Statement of Revenue and Expenditures: Municipal Aid Program Fund Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Revenue Taxes $503,850 $505,970 $500,000 $507,000 Interest Income $5,382 $7,793 $5,000 $10,000 Interfund Transfers Investment Fund $632,147 $1,031,350 $1,049,750 $1,000,000 Total Revenue $1,141,379 $1,545,113 $1,554,750 $1,517,000 Expenditures Contractual Services $1,200 $1,200 $1,200 $1,200 Capital Outlay $1,683,562 $1,589,879 $1,553,550 $1,515,800 Total Expenditures $1,684,762 $1,591,079 $1,554,750 $1,517,000 City of Paducah, KY | Fiscal Year 2020 Budget Book 43 INVESTMENT FUND Fund Description: The City of Paducah levies a tax of 2% called an Occupational License Fee, also known as the Payroll Tax. The fee is paid by people who work within the City of Paducah. For every $1.00 earned, $.02 is paid to the City. The fee is the largest revenue source for the City. In 2005, the City of Paducah increased the fee from 1.5% to its current 2%. The first 1.5% of the fee is placed into the General Fund with the remaining 0.5% placed into the Investment Fund. Expenditures from the Investment Fund are dedicated to economic development, neighborhood redevelopment, infrastructure/capital investment, and property tax relief. Over 1/3 of all Investment Fund resources are dedicated to debt service for capital investment and economic development for previous capital projects, or for existing economic development agreements. How Investment Fund funds are utilized is disclosed to the public through quarterly scorecards available on the City of Paducah’s website: www.paducahky.gov . FY2020 Goals:  Review funding priorities  Continue five-year fund projections Statement of Revenue and Expenditures: Investment Fund Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Revenue Licenses & Permits $5,098,667 $5,170,377 $5,320,000 $5,540,000 Interfund Transfers Capital Projects Fund $38,519 0 $75,000 0 Total Revenue $5,137,186 $5,170,377 $5,395,000 $5,540,000 Expenditures – Economic Development Contractual Services $539,054 $665,629 $820,000 $1,022,400 Contributions $188,800 $216,250 $427,750 $304,955 Interfund Transfers General Fund $182,000 $190,000 $360,000 $100,000 MAP Fund $613,845 $1,031,350 $849,750 $800,000 Debt Service Fund $1,634,145 $1,640,130 $2,094,985 $2,057,115 Capital Projects Fund $1,610,000 $1,504,320 $1,268,500 $1,755,000 Total Expenditures $4,767,844 $5,247,679 $5,820,985 $6,039,470 City of Paducah, KY | Fiscal Year 2020 Budget Book 44 COMMUNITY DEVELOPMENT BLOCK GRANT FUND Fund Description: The Community Development Block Grant (CDBG) program is a federal program that provides communities with resources to address a wide range of unique community development needs. Beginning in 1974, the CDBG program is one of the longest continuously run programs at HUD. Each activity must meet one of the following national objectives for the program: benefit low- and moderate-income persons, prevention or elimination of slums or blight, or address community development needs having a particular urgency because existing conditions pose a serious and immediate threat to the health or welfare of the community for which other funding is not available. Statement of Revenue and Expenditures: CDBG Fund Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Revenue Grants $209,000 $190,000 $197,500 $200,000 Total Revenue $209,000 $190,000 $197,500 $200,000 Expenditures Contractual Services $209,000 $190,000 $197,500 $200,000 Total Expenditures $209,000 $190,000 $197,500 $200,000 City of Paducah, KY | Fiscal Year 2020 Budget Book 45 911 COMMUNICATIONS SERVICES FUND Department Mission: The mission of 911 Communications Services is to provide timely and appropriate response to requests for assistance in case of emergency throughout McCracken County and the City of Paducah by providing high quality, efficient, and cost-effective communications support for public safety agencies and for the residents of McCracken County and the City of Paducah; facilitating the development of highly trained, proficient, dedicated and self-motivated personnel; constantly seeking ways to improve the performance of its employees and the quality of the services they provide to the community; and accomplishing the above within all legal and constitutional requirements through cooperation with governmental and community agencies and the public. 911 Communications Services consists of three divisions; Administration, Support Personnel, and Communications Personnel. Department Re-Alignment: In March of 2019 the City Commission elected to create a Division of the Paducah Police Department for 911 Communication Services. This re-aligned the administrative structure of the agency with the operational structure remaining intact. Administration: Administration oversees and manages the 911 center, creates and enforces policy, and creates the budget for the center. The Division Manager of 911 reports to the Paducah Police Department Chief of Police. The Assistant Manager oversees the daily operations of the center and reports to the Division Manager. Support Personnel: The 911 center has an Administrative Assistant III that works in a support role of the Division Manager and Assistant Manager. The CAD/Data Administrator ensures all addresses within Paducah and McCracken County are correct, to include reviewing permits for new structures and adding information to our software to ensure responder’s safety. Additionally, this role includes all maintenance and entry into the CAD (Computer Assisted Dispatch) system. The CAD Administrator was determined necessary as a compliment to the on-going CAD upgrade. This will be combined with the current Data Administrator position to create a dual-role job classification. This was approved in 2019 and is effective beginning fiscal year 2020. The Terminal Agency Coordinator (TAC) ensures all CJIS/LINK/NCIC data entry is correct and maintained pursuant to FBI/Kentucky State Police guidelines. This position is an addition to personnel that was approved to begin in fiscal year 2020. Communications Personnel: Current authorized staffing in the communications division is eighteen. This is comprised of four Supervisors and fourteen Telecommunicators that work twelve-hour shifts. City of Paducah, KY | Fiscal Year 2020 Budget Book 46 Staffing Summary: 911 Communications Services Grade Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 E911 Division Manager T 1.0 1.0 1.0 1.0 Assistant Division Manager L 1.0 1.0 1.0 1.0 Administrative Secretary C 1.0 1.0 1.0 1.0 Data Entry Clerk C 1.0 1.0 1.0 1.0 Supervisor H 3.0 4.0 4.0 4.0 Assistant Supervisor F 3.0 0.0 0.0 0.0 Tele-communicator F 12.0 14.0 14.0 14.0 Terminal Agency Coordinator F 0.0 0.0 0.0 1.0 TOTAL 22.0 22.0 22.0 23.0 City of Paducah, KY | Fiscal Year 2020 Budget Book 47 FY2019 Accomplishments: Phase I Upgrade of Paducah 911 includes CAD, Telephony, and related equipment. This project began in fiscal year 2019 and penetrates fiscal year 2020, when all is expected to be completed.  Telephony: Installation of an AT&T hosted solution 911 CPE in the amount of $175,000 was completed in July of 2018. A grant in the amount of $175,000 was received from the Kentucky 911 Services Board that paid for all installation costs.  Logging Recorder: Installation of an Equature brand logging recorder was completed in July of 2018. Total cost was $261,699.  Workstation: Installation of a Xybix brand workstation was completed in July of 2018. Total cost was $69,018.  Computer Assisted Dispatch (CAD): The build and installation began in July of 2018. This is an on-going 18 month project with an anticipated December 17, 2019 “Go Live” date. Final acceptance phase places contract end in February 2020. Total cost is $916,282. FY2020 Goals: The 911 Communications Services Division identified and defined the following three goal areas for FY2020. Public Safety and Leadership are perpetual agency goals with Infrastructure being a continuous goal that will eventually be realized. To accomplish the Infrastructure replacement requires the project to cross future fiscal year budget lines.  Infrastructure: This goal has two parts. First is to replace all 3 components of the 911 center operating system (Radio, Telephone, and Computer Aided Dispatch). This has been partially accomplished with the Telephone system replacement. The Computer Aided Dispatch system replacement is underway and the Radio system replacement is on the horizon. Each component is antiquated and at or beyond end of life, therefore obtaining parts and service is a challenge and all options to maintain the system will eventually be exhausted. This will create inability to meet the emergency service communication needs of our community. Second is to maintain compliance with all current and expected Federal and State mandates. This will also develop a platform for the Next Generation 911 interoperability system.  Public Safety: Training is paramount to provide the best service possible. Our agency is divided into 4 platoons. Each platoon has a Supervisor responsible for the service provided by the Telecommunicators under their command. Our focus is to maintain and advance the level of training for Supervisors and Telecommunicators when possible, creating strong leaders in our supervision staff and proficient Telecommunicators. As a result, the agencies we service are able to confidently and safely respond to emergencies in our community. City of Paducah, KY | Fiscal Year 2020 Budget Book 48  Leadership: Strong leadership is the foundation for the success of any organization. With open communication, employee valuation, recognition, supervisor empowerment, and training, our culture continues to be developed and strengthened. Employee satisfaction is always a focus, as employees make it possible for the need of leadership. Through Leadership, we can develop and strengthen the foundation of the 911 Communications Services Division. Statement of Revenue and Expenditures: 911 Communications Services Fund Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Revenue Taxes $761,962 $910,512 $820,000 $705,000 Grants $399,836 $422,946 $540,000 $638,340 Charges for Service $27,297 $28,942 $28,000 $28,000 Interest Income $1,821 $4,295 $3,000 $3,000 Interfund Transfers General Fund $436,126 $414,781 $684,095 $854,490 Total Revenue $1,627,042 $1,781,476 $2,075,095 $2,228,830 Expenditures Personal Services $1,319,801 $1,447,374 $1,506,325 $1,696,150 Contractual Services $99,032 $127,793 $125,135 $159,305 Commodities $172,570 $183,971 $228,425 $228,455 Capital Outlay 0 $4,836 0 0 Interfund Transfers $7,500 $17,500 $146,645 $144,920 Total Expenditures $1,598,903 $1,781,474 $2,006,530 $2,228,830 City of Paducah, KY | Fiscal Year 2020 Budget Book 49 COURT AWARDS FUND Fund Description: At the conclusion of successful prosecutions of criminal investigations, the court system in Kentucky awards law enforcement agencies money and property that was seized. These assets are then used by the agency toward other investigations; in effect, using criminals’ cash to investigate other criminals. Historically, The Paducah Police Department has used its Court Awards Fund to finance drug investigations through payments to confidential informants and as “buy” money. Funds have also been used to purchase in-car computers and other investigative tools. The Court Awards Fund balance is very fluid; money seized by law enforcement agencies is in “suspense” until it is released to the agency by the courts, which happens at various times during the year. On average, more than half of the available balance is in “suspense” at any given time. The money is used by the department, according to federal guidelines and restrictions, to purchase drugs, pay informants and conduct other criminal investigations. Federal regulations prevent this money from being used to supplant General Fund dollars and all purchases must receive approval from the Chief of Police before being completed. Statement of Revenue and Expenditures: Court Awards Fund Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Revenue Fines $18,441 $24,569 $25,000 $26,000 Interest Income $1,213 $2,535 $2,000 $4,000 Total Revenue $19,654 $27,104 $27,000 $30,000 Expenditures Contractual Services $30,597 $29,032 $35,750 $60,750 Commodities $5,220 $429 0 $7,500 Capital Outlay 0 0 $5,000 0 Total Expenditures $35,817 $29,461 $40,750 $68,250 City of Paducah, KY | Fiscal Year 2020 Budget Book 50 DEBT SERVICE FUND Fund Description: The Debt Service Fund is used to account for the accumulation of resources for, and the payments of, principal, interest, and related costs of debt. The City of Paducah considers debt financing for major, non-recurring items, which are typically capital in nature. The Debt Service Fund currently accounts for the activity nearly a dozen notes/bond issues outstanding as of the end of the fiscal year. Final maturity dates on these debt issues range from FY2024 to FY2039. The primary funding source for debt service payments is the Investment Fund, although there are also other income sources including County Transient Room Taxes and rental income as well. Pursuant to §158 of the Kentucky Constitution, the City shall not incur net general obligation indebtedness to an amount exceeding 10% of the value of taxable property within the City as estimated by the last certified assessment previous to the incurring of the indebtedness. The City’s current legal debt margin is $244,995,800. The City’s projected net general obligation indebtedness of $29.5 million at June 30, 2020 is well within this limit. In addition, per Administrative Policy FIN-27, the annual debt service requirement, which includes principal and interest, shall not exceed 12% of General Fund revenues. For FY2020, the City’s net debt service payments ($3.7 million gross, less $1 million provided by other funding sources) will be approximately 7.5% of General Fund revenues. The table below illustrates the City’s portion of debt service payments over the last few years. $2.83 $2.98 $2.98 $3.05 $3.16 $3.16 $3.72 $1.86 $2.052 $2.057 $2.127 $2.133 $2.139 $2.694 $0.0 $1.0 $2.0 $3.0 $4.0 2014 2015 2016 2017 2018 2019 2020Millions City's Share Versus Total Debt Service Payments - $ Total Debt Service City's Share City of Paducah, KY | Fiscal Year 2020 Budget Book 51 For FY2020, the City is likely to issue the following debt: Purpose Amount Debt Service Funding Source Floodwall pump rehab Pumps 7 & 11 $2.0 million Investment Fund Total $2.0 million Statement of Revenue and Expenditures: Debt Fund Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Revenue Licenses & Permits $584,718 $686,423 $685,095 $686,355 Property Rent & Sales $288,995 $289,000 $289,000 $289,000 Charges for Service $52,055 $51,463 $50,830 $52,440 Interest Income 0 0 0 $25,000 Interfund Transfers General Fund $743,366 $493,147 $502,775 $494,130 E911 0 0 $146,645 $144,920 Investment Fund $1,634,145 $1,640,130 $2,094,985 $2,057,115 Total Revenue $3,303,279 $3,160,163 $3,769,330 $3,748,960 Expenditures Contractual Services $2,000 $2,000 $2,000 $2,000 Agent Fees KLC $12,648 $11,528 $12,000 0 2001 Series $584,718 $584,818 $578,570 $581,740 2003 Series $217,178 $224,722 $230,960 $228,750 2004 Series $393,104 $391,927 $390,660 $393,880 2005 PFPF $493,366 $493,147 $487,775 $492,130 2009 KLC $174,299 $183,229 $189,130 $183,150 2009 KACO $202,278 $195,406 $192,715 $199,170 2010 Series $446,150 $447,060 $452,850 $428,100 2011 Margaret Hank $50,000 $50,000 0 0 Murray State University $175,001 $175,000 $175,005 $175,000 2013 Series $304,537 $301,722 $303,100 $303,370 2017 CFSB 0 $101,605 $106,525 $104,615 2018A Series 0 0 $88,820 $108,560 2018B Series 0 0 $199,575 $144,920 2018C Series 0 0 $146,645 $178,575 2018D Series 0 0 $200,000 $200,000 Total Expenditures $3,055,279 $3,162,164 $3,756,330 $3,723,960 City of Paducah, KY | Fiscal Year 2020 Budget Book 52 CAPITAL IMPROVEMENTS FUND Fund Description: The Capital Improvements Fund is used to account for the acquisition and construction of major capital facilities and equipment other than those financed by proprietary and trust funds. Capital projects accounted for in this fund include all long-lived infrastructure such as greenway trails, riverfront development, streets, sidewalks, parks and public buildings, along with equipment like fire trucks, radios, police cars, road graders and bulldozers, telecommunications equipment, and computer hardware and software. The source of funding for these projects typically includes transfers from other funds (primarily the Investment Fund), bond proceeds, or grants/endowments. Most of the appropriations included in the Capital Improvement Fund are derived from the City’s 5-year Capital Improvement Plan, which is continually reviewed and updated. Capital Improvement Projects Fund (4000) Appropriations (new) FY2020 Project Name/Description ID Appropriation ERP Software (Munis) EQ0022 $270,000 Open Counter Software EQ0029 $15,000 Gen Neighborhood Enhancements CD0097 $50,000 Lien Recovery Program MR0010 $50,000 Facilities Maintenance PF0070 $250,000 Sports Complex Design PA0115 $750,000 Sports & Rec Field Rehab PA0116 $50,000 Parks: Signage & Wayfinding PA0117 $20,000 Sidewalks – new construction * CD0092 $200,000 Dredging DT0047 $100,000 Floodwall Rehab – Cash Match FW0016 $2,000,000 Total (new) Appropriations $3,755,000 City of Paducah, KY | Fiscal Year 2020 Budget Book 53 Statement of Revenue and Expenditures: Capital Improvements Fund Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Revenue Grants $5,502,305 $105,463 $2,325,343 0 Interest Income $3,682 0 0 0 Loans 0 0 $4,600,000 0 Charges for Service $12,814 $12,608 $1,332 0 Other $578,994 $780,212 $235,680 0 Property Rent & Sales $12,076 $158,081 $3,390 0 Interfund Transfers General Fund $1,364,725 $573,909 $1,787,420 0 E911 Fund $7,500 $17,500 0 0 Investment Fund $1,610,000 $1,504,320 $1,268,500 $1,755,000 Capital Projects Fund $1,946,519 $711,385 $969,716 0 Bond Fund $1,334,592 0 $2,798,764 $2,000,000 Solid Waste Fund $2,000,000 0 0 0 Civic Center Fund 0 $88,610 0 0 Total Revenue $14,373,207 $3,952,088 $13,990,145 $3,755,000 Expenditures Administration $712,900 $485,095 $950,430 $270,000 Finance $358,128 $54,597 $7 0 Information Technology 0 $68,365 $377,806 0 Clerk/Customer Exper. 0 0 0 $15,000 Planning $1,068,644 $344,935 $1,455,884 $50,000 Police $477 $112,595 $454,813 0 Fire $186,450 $113,985 $1,106,702 $50,000 Engineering/Public Works $7,174,672 $2,783,384 $11,366,239 $2,550,000 Parks $491,253 $431,685 $2,075,886 $820,000 E911 $155,779 $461,510 $1,509,886 0 Interfund Transfers General Fund $44,488 $17,020 $138 0 Rental Fund $25,000 0 0 0 MAP Fund $18,302 0 3 0 Investment Fund $38,519 0 $75,001 0 Capital Projects Fund $1,946,519 $711,385 $969,721 0 Total Expenditures $12,221,131 $5,584,556 $20,342,516 $3,755,000 City of Paducah, KY | Fiscal Year 2020 Budget Book 54 BOND FUND Fund Description: The Bond Fund accounts for all manner of financial transactions associated with bond proceeds. Most bond proceeds are eventually transferred to capital projects within the Capital Improvements Fund. For FY2020 it is likely the City will issue the following debt: Purpose Amount Debt Service Funding Source Floodwall pump rehab Pumps 7 & 11 $2.0 million Investment Fund Total $2.0 million Statement of Revenue and Expenditures: Bond Fund Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Revenue Bond Proceeds $3,000,000 0 $2,910,000 $2,000,000 Interest Income $5,737 $19,223 $5,000 $2,000 Total Revenue $3,005,737 $19,223 $2,915,000 $2,002,000 Expenditures Contractual Services $138,900 $220,954 $1,305,400 $136,065 Debt Service 0 0 $111,239 0 Interfund Transfers 0 0 0 0 Capital Projects Fund $1,334,592 0 $2,798,761 $2,000,000 Total Expenditures $1,473,492 $220,954 $4,215,400 $2,136,065 City of Paducah, KY | Fiscal Year 2020 Budget Book 55 RENTAL PROPERTY FUND Fund Description: The purpose of the Rental Property Fund is to capture all manner of financial transactions associated with property that is owned but not occupied by the City of Paducah. These buildings include:  Seaman’s Church Institute/River Heritage Museum/Maiden Alley Cinema  Market House Theater/Market House Museum/Yeiser  Probation & Parole Building  Paducah Railroad Museum  W.C. Young Community Center  Oscar Cross Boys & Girls Club, Park Avenue location On a lease by lease basis the Engineering-Public Works Department acting as landlord continues to monitor, assess and in some cases may have maintenance responsibilities that become necessary to sustain the viability of these city owned assets. FY2019 Accomplishments:  Seamans- misc roof repair  Probation and Parole- pressure wash, paint outside, replace front door glass, misc HVAC work FY2020 Goals:  Probation and parole- paint interior and new flooring  Continue to maintain city rental property with minimum expense Statement of Revenue and Expenditures: Rental Property Fund Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Revenue Property Rent & Sales $134,916 $128,391 $132,200 $132,210 Interfund Transfers General Fund $22,223 $19,086 0 0 Capital Projects Fund $25,000 0 0 0 Total Revenue $182,139 $147,477 $132,200 $132,210 Expenditures Contractual Services $14,534 $14,183 $14,620 $14,175 Commodities $76,419 $78,157 $117,580 $118,035 Interfund Transfers General Fund $90,654 $110,841 0 0 Total Expenditures $181,608 $203,181 $132,200 $132,210 City of Paducah, KY | Fiscal Year 2020 Budget Book 56 RADIO DEPRECIATION & OPERATION FUND Fund Description: The Radio Depreciation/Operation Fund was established in FY2001 for the purpose of capturing all manner of financial transactions associated with the City’s 800 MHz radio system. The Radio Depreciation & Operation Fund is used to account for the cost of operating the City’s 800 MHz radio system in a manner similar to private business. The intent of the City of Paducah is to capture the cost of providing services on a continuing basis, financed primarily through user charges. Statement of Revenue and Expenditures: Radio Depreciation Fund Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Revenue Property Rent & Sales $108,990 $111,908 $120,640 $130,155 Interest Income $5,769 $13,377 $10,000 $27,500 Total Revenue $114,759 $125,285 $130,640 $157,655 Expenditures Contractual Services $42,050 $16,563 $18,700 $18,905 Commodities 0 0 $20,000 $25,000 Total Expenditures $42,050 $16,563 $38,700 $43,905 City of Paducah, 375 Utility Companies, 35 Airport, 21 Other, 52 800 MHz Radio Units City of Paducah, KY | Fiscal Year 2020 Budget Book 57 ENTERPRISE FUNDS Enterprise Funds are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs of providing goods and services to the general public on a continuing basis be financed or recovered primarily through user charges. The City utilizes four enterprise funds: Solid Waste Fund, Transient Boat Dock, Civic Center Fund, and Section 8 Fund. City of Paducah, KY | Fiscal Year 2020 Budget Book 58 SOLID WASTE FUND Fund Mission: The Engineering-Public Works Department oversees the Solid Waste Fund and is dedicated to serving the citizens of Paducah by providing reliable quality solid waste collections and voluntary recycling opportunities. The Solid Waste Fund’s mission is to provide the best weekly solid waste collections for approximately 11,500 City customers, approximately 900 commercial businesses with multiple weekly collections, and to provide a composting facility that serves all of McCracken County. Administration: This division supervises, directs, administers, and manages the resources of all solid waste funds. It ensures that solid waste collection and disposal systems are provided for the customers in an efficient, effective, and economical manner, at or below competitive market rates, and adheres to state and federal regulations. Administration maintains an inventory of all rollouts and dumpsters. The annual Spring Clean-up Day for Paducah and McCracken County residents is organized and managed by this division. Administration also works with the Compost Facility to improve its operations and offer a high quality composted bio-solids product. Residential Collection: The Residential Collection division provides collection and disposal of solid waste for the residential and commercial roll-out customers. Residential customers are on a once per week schedule. Commercial roll- out customers have the option of multiple pickups per week, depending on the customers’ needs. This division also assists in weekly collection of yard waste. The division maintains an inventory of all rollouts and manages their repair and replacement on an as needed basis. Commercial Collection: The Commercial Collection division is responsible for the collection and disposal of commercial solid waste materials contained in dumpsters varying in size from 2 cubic yards to 8 cubic yards. Our commercial customers may require service ranging from once per week to as many as six times per week. This division maintains an inventory of all dumpsters and manages their repair and replacement on an as needed basis. Bulk, Brush, & Leaf: This division of Solid Waste provides collection of separated green waste to include tree limbs, bagged grass clippings, bagged leaves, and brush. This division also provides by separate fee the collection and disposal of bulk goods that are not of solid waste or green nature that may include the disposal of household furniture and goods. Compost and Yard Debris Recycling: The City of Paducah’s compost facility was the very first of its kind within the state of Kentucky. This facility is located on North 8th Street provides composting programs to meet federal and state targeted goals of 25% reduction in the solid waste stream. This facility operates a bio solids composting facility by combining yard waste collected with bio solids from the Paducah McCracken Co. Joint Sewer Agency wastewater treatment plant to produce an enriched soil amendment. Having been created in the mid 1990’s, the Paducah composting facility has been the model used by several other communities to initiate their own composting facilities. City of Paducah, KY | Fiscal Year 2020 Budget Book 59 Staffing Summary: Solid Waste Fund Grade Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Administration City Engineer & Pub. Wks Director* Z 0.2 0.2 0.2 0.25 Assistant EPW Director* T 0.5 0.5 0.5 0.5 Solid Waste Superintendent N 1.0 0.0 0.0 0.0 Solid Waste Supervisor L 1.0 2.0 2.0 2.0 Administrative Assistant III* D 1.0 1.5 1.5 1.5 Residential Collection Laborer C 6.0 6.0 3.0 2.0 Truck Driver C 6.0 6.0 9.0 9.0 Commercial Collection Truck Driver C 4.0 4.0 4.0 4.0 Compost and Yard Debris Recycling Compost Supervisor L 1.0 1.0 1.0 1.0 Compost Equipment Operator C 1.0 1.0 2.0 2.0 Laborer C 1.0 1.0 1.0 1.0 Bulk, Brush, & Leaf Right-of-way Maintenance C 3.0 3.0 2.0 2.0 TOTAL 25.70 26.20 26.20 25.25 *Position split between funds in EPW (Public Works, Maintenance, Solid Waste, and Fleet Maintenance) FY2019 Accomplishments:  Maintained regulatory compliance in association with the City of Paducah’s composting facility  Ongoing tracking of all serial numbers on rollouts and dumpsters to better serve customer base  Maintained and continued verifying all account charges match the services provided  Maintained replacement priority system for commercial dumpsters  Ongoing investigation to enhance customer service and improved collection efficiencies for all services FY 2020 Goals:  Implement GPS system for all solid waste vehicles to create efficiencies  Remove more services from alleys to encourage cleaner alleys, create safer work environment, and to help with reoccurring drainage issues due to damage create by solid waste trucks City of Paducah, KY | Fiscal Year 2020 Budget Book 60 Statement of Revenue and Expenditures: Solid Waste Fund Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Revenue Grants $58,402 $52,716 $39,000 $54,000 Property Rent & Sales $267,409 $5,035 $5,000 $70,000 Charges for Services $4,567,392 $4,555,488 $4,500,940 $4,528,000 Interest Income $37,605 $54,067 $48,000 $72,000 Other Fees $49,655 $915 $5,000 $5,000 Total Revenue $4,980,463 $4,668,221 $4,597,940 $4,729,000 Expenditures Administration $850,385 $960,562 $1,025,720 $1,227,680 Residential Collection $1,250,326 $1,339,010 $1,637,450 $1,573,535 Commercial Collection $1,087,649 $1,118,006 $1,300,870 $1,532,250 Compost $465,932 $467,579 $648,645 $989,325 Bulk, Brush & Leaf $143,562 $126,788 $387,320 $387,745 Landfill $56,434 $23,743 $60,000 $50,000 Recycling 0 $20,315 $163,080 $55,000 Interfund Transfers $2,372,292 $397,149 $623,210 $580,680 Total Expenditures* $6,226,580 $4,453,152 $5,846,295 $6,396,215 *Capital acquisitions are transferred to the balance sheet at the close of the fiscal year. City of Paducah, KY | Fiscal Year 2020 Budget Book 61 TRANSIENT BOAT DOCK FUND Fund Description: The function of the Paducah Riverfront Transient Dock is to provide a mooring facility for transient boaters and visitors to our community. The dock will provide fueling services, sanitary pump-outs, and overnight docking with electric service. Parks & Recreation is responsible for overseeing the reservations and operation of the Transient Dock. Engineering and Public Works oversees transition operations during periods of Ohio River flooding. FY2019 Highlights:  Awarded Boater’s Choice Award for second straight year FY2020 Goals:  New staffing patterns will help accommodate transient boaters Staffing Summary: Transient Boat Dock Fund Grade Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Maintenance Technician* C 0.0 0.0 0.0 0.3 TOTAL 0.0 0.0 0.0 0.3 *Position split between Parks and Recreation and Transient Boat Dock Fund Statement of Revenue and Expenditures: Transient Boat Dock Fund Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Revenue Rental Income 0 $13,601 $40,000 $25,000 Interest on Checking $5 $46 $100 0 Sales 0 $27,613 $95,000 $60,000 Permits & Fees 0 $2,320 $7,500 $5,000 Interfund Transfers General Fund $5,000 $15,000 0 $6,725 Total Revenue $5,005 $58,580 $142,600 $96,725 Expenditures Personal Services 0 $5,725 $19,930 $20,050 Contractual Services $38 $13,803 $23,760 $23,125 Commodities $993 $31,007 $98,090 $53,550 Total Expenditures $1,031 $50,535 $141,780 $96,725 City of Paducah, KY | Fiscal Year 2020 Budget Book 62 CIVIC CENTER FUND Fund Description: The main function of the Robert Cherry Civic Center is to provide rental services at a competitive rate. Paducah Parks & Recreation is responsible for overseeing the rentals at the Robert Cherry Civic Center including handling the reservations, obtaining set up information, and making sure that all documentation is in place prior to the rental date. An outside vendor is contracted to provide cleaning and set up services for the events. FY2020 Goals:  Review and compare rental rates with other similar size facilities. Statement of Revenue and Expenditures: Civic Center Fund Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Revenue Rental Income $36,725 $35,670 $42,000 $35,000 Interfund Transfers General Fund $45,623 $43,562 $57,250 $62,835 Investment Fund 0 0 0 0 Total Revenue $82,348 $79,232 $99,250 $97,835 Expenditures Contractual Services $18,949 $19,684 $27,950 $27,535 Commodities $63,502 $46,890 $71,300 $70,300 Depreciation $10,021 $10,021 $10,025 $10,025 Total Expenditures $92,472 $76,595 $109,275 $107,860 City of Paducah, KY | Fiscal Year 2020 Budget Book 63 SECTION 8 FUND Fund Description: Section 8 Housing is a federally funded, assisted housing choice program through the U.S. Department of Housing and Urban Development (HUD) that provides critical housing assistance to low-income, elderly, and disabled families in Paducah/McCracken County by subsidizing a portion of the family’s monthly rent of privately-owned housing units through the Housing Choice Voucher (HCV) program. This program allows eligible residents to choose their housing from the private market paying a portion of rent & utilities directly to the landlord. Section 8 administers and participates in 3 other programs: Mortgage Assistance Program for homeowners who qualify; Family Self-Sufficiency Program which promotes financial independence and home ownership; and the HUD-VASH program which assists homeless veterans. As part of the initial certification and recertification process, Section 8 performs Housing Quality Standard Inspections to ensure minimum standards are provided. Beginning November 30, 2018, the City contracted with the Paducah Housing Authority to administer the HCV in order to achieve & maintain a high-level of service and increase efficiency. This partnership enabled the program to have knowledgeable back-up and support staff, office facilities that better accommodate children, and one location for housing needs. On January 22, 2019, the Section 8 offices opened at 2330 Ohio Street. FY2019 Accomplishments:  Received Certificate of Management Performance of Excellence and HUD SEMAP Certification from HUD  463 families are being assisted by the City of Paducah Section 8 Housing Choice Voucher Program  15 veterans and their families are housed under the HUD-VASH program Staffing Summary: Section 8 Fund Grade Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Section 8 Housing Coordinator N 0.0 0.0 0.0 1.0 Section 8 Program Admin. P 1.0 1.0 1.0 0.0 Housing Specialist H 2.0 2.0 1.0 0.0 Planner I 0 0 1.0 0.0 TOTAL 3.0 3.0 3.0 1.0 City of Paducah, KY | Fiscal Year 2020 Budget Book 64 Statement of Revenue and Expenditures: Section 8 Fund Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Revenue Grants $264,226 $279,770 $195,335 $92,810 Total Revenue $264,226 $279,770 $195,335 $92,810 Expenditures Personal Services $232,678 $227,391 $135,945 $85,770 Contractual Services $19,188 $38,963 $37,690 $4,580 Commodities $11,565 $13,416 $15,685 $2,460 Capital Outlay $795 0 0 0 Total Expenditures $264,226 $279,770 $189,320 $92,810 City of Paducah, KY | Fiscal Year 2020 Budget Book 65 INTERNAL SERVICE FUNDS Internal Service Funds are used to accumulate and allocate costs internally among the City’s various functions. The City utilizes four internal service funds: Fleet Maintenance Fund, Fleet Lease Fund, Insurance Fund, and Health Insurance Fund. City of Paducah, KY | Fiscal Year 2020 Budget Book 66 FLEET MAINTENANCE FUND Fund Mission: The Engineering-Public Works Department oversees the Fleet Maintenance Fund and strives to establish efficient and effective delivery of City fleet services by providing customers with safe, reliable, economical, and environmentally sound transportation and related support services. These services are responsive to the needs of the various city departments, and maximize vehicle value and equipment investment. The Fleet Maintenance Fund maintains and repairs all City vehicles and provides outside service to Concord Fire Department. They have sole authority and responsibility for the acquisition and disposal of all rolling stock and equipment owned by the City of Paducah. Staffing Summary: Fleet Maintenance Fund Grade Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Fleet Maintenance EPW Fleet/Maintenance Superint.* O 0.5 0.5 0.5 0.5 EPW Fleet Supervisor L 1.0 1.0 1.0 1.0 Administrative Assistant III D 1.0 1.0 1.0 1.0 Fleet Mechanic II I 4.0 4.0 4.0 4.0 TOTAL 6.5 6.5 6.5 6.5 *Position split between funds in EPW (Public Works, Maintenance, Solid Waste, and Fleet Maintenance) City of Paducah, KY | Fiscal Year 2020 Budget Book 67 FY2019 Accomplishments:  Upgraded wheel balancer for light truck and passenger cars  Converted to cost effective system for hardware  Continued to respond to outside service request from concord fire FY2020 Goals:  Acquire more customers from outside City organization  Maintain ASE certifications and add EVT certifications  Complete containment area for used oil and antifreeze tanks Statement of Revenue and Expenditures: Fleet Maintenance Fund Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Revenue Property Rent & Sales $14,267 $496 $1,000 0 Interest Income $9 0 0 0 Internal Service Rev. $421,467 $443,118 $407,500 $377,500 Other Fees $536 $3,798 0 0 Interfund Transfers General Fund $164,276 $99,480 $217,960 $209,250 Total Revenue $600,555 $546,892 $626,460 $586,750 Expenditures Personal Services $471,915 $697,455 $473,410 $493,450 Contractual Services $36,564 $33,800 $29,390 $26,970 Commodities $53,323 $61,440 $67,595 $66,330 Capital Outlay $5,409 0 $28,000 0 Depreciation $5,623 $6,844 $7,400 $7,400 Total Expenditures $572,834 $799,539 $605,795 $594,150 City of Paducah, KY | Fiscal Year 2020 Budget Book 68 FLEET LEASE TRUST FUND Fund Mission: The Fleet Lease Trust Fund is used to account for all manner of financial activity regarding the accumulation of funds for, and the purchase of, vehicles and heavy equipment used by departments operating out of the General Fund. The Fleet Lease Trust Fund, created in FY1999, ensures that appropriate funding is available for the replacement of vehicles and heavy equipment owned by the City. When a new unit is purchased, a lease amount is calculated by dividing the cost of the unit over its expected useful life. Each department (lessee) pays the lease amount monthly into the Fleet Lease Trust Fund. When the unit comes to the end of its useful life and is ready for auction, the funds accumulated from the lease payments and interest earned provide the funds to replace the unit. All units included in this fund are owned by the fund itself, not the lessee Department, and Fleet Maintenance has the sole authority and responsibility for management (including acquisition and disposal) of Fleet Lease Trust Fund Units. Solid Waste and Fleet Maintenance Fund vehicles are not included in the Fleet Lease Trust Fund. Statement of Revenue and Expenditures: Fleet Lease Trust Fund Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Revenue Property Rent $905,200 $926,378 $979,690 $1,009,780 Insurance 0 $13,369 0 0 Sales $70,148 $1,540 $50,000 0 Interest Income $39,742 $63,745 $56,520 $67,700 Interfund Transfers 0 $8,300 0 0 Total Revenue $1,015,090 $1,013,332 $1,086,210 $1,077,480 Expenditures Contractual Services $48,000 $48,000 $53,000 $53,000 Commodities $518 $999 $1,000 0 Capital Outlay $6,499 0 $1,907,000 $936,000 Depreciation $873,339 $905,475 $1,012,000 $830,000 Total Expenditures $928,356 $954,474 $2,973,000 $1,819,000 City of Paducah, KY | Fiscal Year 2020 Budget Book 69 INSURANCE FUND Fund Mission: The Insurance Fund was designed to account for all manner of revenues and expenditures associated with the City’s insurance activities, including the cost to provide insurance on a continuing basis through user charges. All lines of coverage are generally acquired through the Kentucky League of Cities Insurance Program with coverage for: public official’s liability, general liability, vehicle damage and liability, property damage, law enforcement liability, workers’ compensation insurance, commercial crime coverage, and all other special lines of coverage. In FY2007, the City adopted a $5,000 ‘first dollars’ paid deductible program for workers’ compensation insurance policy. Similar deductible programs were set up in FY2007 to address public officials ($10,000) and law enforcement liability ($25,000) insurance policies. In FY2016, property damage coverage ‘first dollars’ deductibles were set in place for ($25,000). Statement of Revenue and Expenditures: Insurance Fund Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Revenue Internal Service Revenues $1,174,263 $1,209,905 $1,277,650 $1,315,900 Interest Income $460 0 0 0 Interfund Transfers General Fund $35,411 $78,000 $125,000 $125,000 Insurance Fund $40,000 0 0 0 Total Revenue $1,250,134 $1,287,905 $1,402,650 $1,440,900 Expenditures Contractual Services $1,154,139 $1,215,447 $1,396,950 $1,440,900 Commodities 0 0 $5,700 0 Total Expenditures $1,154,139 $1,215,447 $1,402,650 $1,440,900 City of Paducah, KY | Fiscal Year 2020 Budget Book 70 HEALTH INSURANCE FUND Fund Mission: The Health Insurance Fund is a self-insured internal service fund designed to capture all manner of financial activities associated with the Employee Health Insurance Cafeteria Plan. The City of Paducah contracts with a third party administrator to assist in managing the health insurance program. Premiums charged to the employees and the City’s contributions are reviewed annually and adjusted as necessary to keep the self-funded plan sustainable. Re- insurance is purchased through this fund to protect it against catastrophic loss. The City cares about the health of their employees and is committed to supporting wellness. A variety of wellness activities and preventative programs are also included in this fund. As an ‘associate agency’, the Joint Sewer Agency (JSA) participates in the City’s health insurance plan. Paducah Health Insurance Fund’s Covered Members by Type CY Emp. E/C E/S Family Total 2019 121 38 28 62 249 2018 116 40 31 63 250 2017 122 41 28 59 250 2016 122 40 25 58 245 2015 124 47 31 55 257 2014 120 45 24 58 247 2013 130 43 26 56 255 2012 130 44 28 55 257 2011 130 41 27 53 251 2010 136 47 33 45 261 Statement of Revenue and Expenditures: Health Insurance Fund Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Revenue Internal Service Revenues $3,543,002 $3,491,142 $3,795,000 $3,779,000 Interest Income $3,807 0 0 $60,000 Other $351 $34,195 0 0 Total Revenue $3,547,160 $3,525,337 $3,795,000 $3,839,000 Expenditures Contractual Services $3,009,648 $3,289,151 $3,795,000 $3,839,000 Total Expenditures $3,009,648 $3,289,151 $3,795,000 $3,839,000 City of Paducah, KY | Fiscal Year 2020 Budget Book 71 FIDUCIARY FUNDS Fiduciary funds are used to account for assets held in trust by the government for the benefit of individuals or other entities. The City utilizes two fiduciary funds; Appointive Employees’ Pension Fund (AEPF) and Police & Fire Pension Fund (PFPF). City of Paducah, KY | Fiscal Year 2020 Budget Book 72 APPOINTIVE EMPLOYEES’ PENSION FUND (AEPF) Fund Description: The Appointive Employees’ Pension Fund (AEPF) of the City of Paducah was established in 1946. It was authorized by the Kentucky Revised Statues. The fund was put in place to cover all civil service employees of the City of Paducah except police and fire fighters, which have their own retirement plan. Starting in 1975, eligible employees voted to migrate into the Kentucky County Employees Retirement System (CERS) which is administered by the State of Kentucky. The AEPF plan closed to any new members following the 1975 CERS vote. In the past, the AEPF’s source of funding has been from investments; however, all Fund assets were exhausted by the end of FY2016. Future funding will come from the General Fund for the remaining life of the Fund for the 2 remaining pensioners. Statement of Revenue and Expenditures: AEPF Fund Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Revenue Interfund Transfers General Fund $21,062 $14,012 $14,475 $13,625 Total Revenue $21,062 $14,012 $14,475 $13,625 Expenditures Personal Services $13,533 $10,372 $10,375 $10,375 Contractual Services $7,514 $3,627 $4,075 $3,225 Commodities $19 $13 $25 $25 Total Expenditures $21,066 $14,012 $14,475 $13,625 City of Paducah, KY | Fiscal Year 2020 Budget Book 73 POLICE & FIRE PENSION FUND (PFPF) Fund Mission: The Police and Fire Pension Fund (PFPF) of the City of Paducah was created in 1956 to provide retirement, disability, and death benefits for police and fire fighters and their beneficiaries. On August 1, 1988, the plan was closed to new entrants and current active duty police and firemen of the City were given a choice of remaining in this plan or transferring into the Kentucky County Employees Retirement System (CERS), which is administered by the State of Kentucky. This fund is primarily funded by a $6 million bond that was issued in 2005. Although it was anticipated that this bond would carry the fund to term, the downturn in the economy in 2008 led to decreased investment earnings and an unfunded liability. An annual transfer from the General Fund is made to meet the minimum actuarial requirement. There is one active member and 40 inactive members (beneficiaries and retirees) in this plan as of the date of this report. Statement of Revenue and Expenditures: PFPF Fund Actual FY2017 Actual FY2018 Revised FY2019 Proposed FY2020 Revenue Property Rent & Sales $657,159 $374,161 $350,000 $350,000 Interest Income $109,351 $118,114 $120,100 $100,000 Internal Service Revenues $8,075 $12,769 $10,780 $10,780 Other Fees 0 $3,974 0 0 Interfund Transfers General Fund $432,500 $369,750 $359,560 $340,560 Total Revenue $1,207,085 $878,768 $840,440 $801,340 Expenditures Personal Services $1,223,078 $1,101,201 $1,077,000 $1,000,000 Contractual Services $44,416 $44,124 $48,455 $47,805 Commodities $370 $296 $400 $300 Total Expenditures $1,267,864 $1,145,621 $1,125,855 $1,048,105 City of Paducah, KY | Fiscal Year 2020 Budget Book 74 CITY OF PADUCAH STATISTICAL & SUPPLEMENTAL INFORMATION Mission, Vision, and Organizational Values In 2018 and 2019, the Paducah Board of Commissioners adopted updated vision and mission statements and organizational values for the City of Paducah government. Vision Statement - Paducah is a city where people strive to reach their full potential through lifelong learning, healthy lifestyle, creativity, culture, and compassion for one another. Mission Statement - To be the best city in the world. Organizational Values  Solution-Driven: We believe in proactively working together to discover innovative solutions that meet our current and future needs.  Customer Experience: We believe in providing excellent service delivery for both our internal and external customers through a welcoming and respectful environment.  Every Person Matters: We believe that every member of Team Paducah is critically important as we strive to accomplish our mission, and every person that chooses to live, work, and play in our City matters.  Action-Oriented: We believe Paducah leads through responsiveness, positive forward momentum, and a thirst to always improve.  Fiscal Responsibility: We believe in the prudent stewardship of public funds.  Personal Accountability: We believe in holding each other accountable to insure our core values are intentionally fulfilled as we strive to carry out our mission. Government Structure and Partner Agencies Paducah operates under a City Manager Plan form of government as outlined in Kentucky Revised Statutes (KRS) 83A.150. Paducah’s citizens voted on November 8, 1932, to utilize the City Manager Plan. In 1934, L.V. Bean began serving as Paducah’s first City Manager with Mayor E.G. Scott. The Paducah Board of Commissioners is made up of the Mayor and four Commissioners elected at large by the citizens on a non-partisan basis. The Mayor is elected for a four-year term and City of Paducah, KY | Fiscal Year 2020 Budget Book 75 each Commissioner for a two-year term. The Mayor and Commissioners have equal voting powers. The Paducah Board of Commissioners sets the policies that govern the City. The City Manager, who is appointed by the board, serves as the chief administrative officer. The City Manager is responsible for the day-to-day operation of the City's approximately 330 full-time employees in addition to being responsible for preparing the budget, submitting it to the board, and administering it. Department directors are responsible for their respective departments and report directly to the City Manager. On July 1, 2018, City Manager Jim Arndt began his tenure as Paducah’s 29th City Manager. Arndt’s previous experience includes holding the City Administrator position in Effingham, Illinois. Arndt believes in breaking down silos, teamwork and collaboration, and Team Paducah. The Paducah Board of Commissioners approved Arndt as Paducah’s City Manager after conducting a national recruitment process using the executive search firm, Strategic Government Resources. SGR was hired in February 2018. Parks & Recreation Department Director Mark Thompson served as Paducah’s Interim City Manager from January 13 through June 30, 2018. The City of Paducah is comprised of ten main departments: Police, Fire, Finance, General Government, Parks & Recreation, Information Technology, Planning, Engineering-Public Works, Human Resources, and 911 Communications Services. The 911 Communications Services Department was added in 2016 following the dissolution of the Paducah-McCracken County 911 Center agreement. User agencies now contract with the City department for dispatching services. The Paducah Board of Commissioners also appoints various boards, commissions, and advisory groups that oversee quasi-governmental agencies and/or help in the decision-making process. Paducah Water, Paducah Power System, and the Paducah-McCracken County Joint Sewer Agency are separate agencies that operate under boards appointed by the elected officials. Other utilities in Paducah including Atmos Energy and Jackson Purchase Electric operate privately. An independent board of directors, the Paducah- McCracken County Convention Center Corporation (PMCCC), oversees two convention center facilities and the dome pavilion in downtown Paducah. Board members are appointed by Paducah’s Mayor and the McCracken County Judge-Executive. The Julian Carroll Convention Center, which was renovated in 2009 and is receiving additional upgrades to the kitchen area, encompasses more than 65,000 City of Paducah, KY | Fiscal Year 2020 Budget Book 76 square feet of convention space. Attached to the Convention Center is the Bill and Meredith Schroeder Expo Center providing an additional 45,000 square feet. The 37,800 square feet of convention space inside the inflatable dome pavilion is now under the ownership of the PMCCC so that it can be marketed alongside the Convention Center and Expo Center. In August 2018, the PMCCC approved VenuWorks as the management company for the facilities. VenuWorks began working in Paducah in February 2019. Community Overview Paducah is the only incorporated community in McCracken County, Kentucky. With a county population of more than 65,000 people, approximately 25,000 of the population resides within Paducah’s city limits. However, since Paducah is the economic, educational, medical, and cultural hub of the region, daytime population can often swell to more than 100,000 people. This daytime population places a stress on the local services including police, fire, and E911 response. Paducah can be reached by five exits along Interstate-24, approximately halfway between the metropolitan areas of St. Louis, Missouri and Nashville, Tennessee. The developing Interstate- 69 corridor also is a key player in leading people to Paducah. Paducah is uniquely situated at the confluence of the Ohio and Tennessee Rivers. The Paducah area is often referred to as the Four Rivers Region and the Hub of the Inland Waterways because of its proximity to the Ohio, Tennessee, Cumberland, and Mississippi Rivers. Residents and tourists enjoy the natural features of neighboring Land City of Paducah, KY | Fiscal Year 2020 Budget Book 77 Between the Lakes National Recreation Area. Paducah is nearly 20 square miles with 1257 people per square mile per the 2010 U.S. Census. Situated in far western Kentucky, the topography of Paducah and the surrounding region includes alluvial plains and small hills. Much of the area is nearly flat and poorly drained which leads to stress on the City’s aging storm water drainage system. However, the soil is fertile, and agriculture sustains the surrounding region with corn, soybeans, and wheat as the dominant crops. Paducah’s inland location tends to produce a large seasonal temperature range with highly variable weather. The mean temperature is 57.8 degrees with a record high of 108 and a record low of -15. Its position north of the Gulf of Mexico contributes ample moisture for precipitation. Paducah typically receives 49 inches of precipitation with an average of nine inches of snow. History Paducah’s heritage is reflected in 19th century architecture and a number of museums and historic markers. Paducah, originally known as Pekin, was settled around 1815. Settlers were attracted to its location at the confluence of the Ohio and Tennessee Rivers. In 1827, William Clark, Superintendent of Indian Affairs for the Mississippi-Missouri region, arrived in Pekin with a title deed issued by the United States Supreme Court to the land he now owned. The town was then platted and named in honor of the Padouca Indians. Paducah was incorporated in 1830 and chartered in 1856. Paducah thrived in the 19th century due to its port, dry dock facilities, and factories. However, the extreme fluctuation of the Ohio River led to several floods with the most notable in 1937. As a result, the United States Army Corps of Engineers constructed a 12-mile concrete and earthen floodwall to protect Paducah. In addition to the protective nature of the floodwall, it serves as a tourist attraction due to the beautiful Dafford murals in the downtown area and since the levee portion is the surface for several miles of the Greenway Trail. Paducah’s Population Trend Year Population 2025 (projected) 22,280 2020 (projected) 22,905 2017 (estimated) 24,941 2010 25,024 2000 26,307 1990 27,256 1980 29,315 1970 31,627 1960 34,479 Sources: U.S. Census Bureau and City of Paducah Comprehensive Plan City of Paducah, KY | Fiscal Year 2020 Budget Book 78 This floodwall and associated floodgates have been put to good use in 2018 and 2019 with significant flooding on the Ohio River. The river stage reached nearly 53.3 feet in February 2019, the sixth highest crest on record in Paducah. The floodwall protected the community; however, many of its mechanical components are in need of rehabilitation or replacement. This is a critical and current project with a significant budgetary impact. In additional to river and rail industries, Paducah is called the Atomic City due to an area just outside of Paducah being selected in 1948 for the development of a uranium enrichment plant. The plant has been decommissioned with the facility currently undergoing significant cleanup. The uranium enrichment plant led to population growth in Paducah in the mid-19th century. However, over the past several decades, Paducah’s population has not experienced significant growth even with its strategic location. Economic Overview The Paducah-McCracken County Labor Shed consists of 11 counties in western Kentucky and southern Illinois with a population of more than 233,000. Paducah has a mix of commercial, industrial, cultural, institutional, and hospitality-based businesses. Healthcare and education services are Paducah’s Principal Taxpayers – Property Tax (2018) Taxpayer Assessed Valuation % of Total Assessed Valuation Kentucky Oaks Mall $50,900,262 1.95% Cpark Paducah LLC 20,111.900 0.77% Paducah Medical Investors 13,440,090 0.51% Ducmall LLC 13,119,800 0.50% Woodstone Enterprises LP 12,429,000 0.48% Walmart Real Estate Business 10,646,400 0.41% Superior Care Homes Properties 10,000,000 0.38% Paducah Hospitality Partners 9,600,000 0.37% Sam’s Real Estate Business Trust 9,222,955 0.35% Computer Services, Inc. 9,083,185 0.35% TOTALS $158,553,592 6.07% Source: Property Valuation Administration; Assessed value as of January 1, 2017 Assessed Value of Taxable Property Fiscal Year Real Estate Personal Property Commercial Residential 2018 $945,354,526 $842,349,240 $746,891,857 2017 $900,450,880 $802,111,012 $603,335,847 2016 $902,687,182 $783,886,570 $573,896,954 2015 $851,731,625 $751,761,832 $582,368,709 2014 $826,805,152 $743,249,074 $585,142,381 Source: McCracken County Property Valuation Administrator City of Paducah, KY | Fiscal Year 2020 Budget Book 79 among the top employers. The accredited Paducah Area Chamber of Commerce is the sixth largest in the state with approximately 1000 business members. The area also is served by Barkley Regional Airport which is located in McCracken County. The airport receives some financial support from the City of Paducah. It provides two, daily nonstop flights from Paducah to Chicago-O’Hare with United Express service on the weekends. In January 2019, the Airport celebrated the addition of a third non-stop flight during the weekdays. With Paducah’s easy river access and rail service, the city has become the headquarters for several river industry giants including Ingram Barge, Marquette Transportation, James Marine, and Crounse Corporation. Paducah is at the center of the inland waterways linking cities including Pittsburgh, Pennsylvania and Minneapolis/St. Paul, Minnesota to the Gulf of Mexico. The Paducah Riverport Authority has made its move to position itself for growth in the sector of intermodal river transportation through the purchase of the largest flat-top tower crane in North America. In 2015, the U.S. Department of Commerce Foreign-Trade Zone Board approved the Riverport to establish a foreign-trade zone, an incredible business recruitment tool. In August 2018, U.S. Secretary of Transportation Elaine Chao announced the establishment of a new Inland Waterways Gateway Office in Paducah. Chao said, “This new Gateway Office will support Paducah’s important role as an inland waterway crossroads between the Tennessee, Ohio Cumberland, and Mississippi rivers, as well as a major drydock center.” This Gateway Office is staffed and operating. At the announcement, Chao added, “Paducah has always been a natural hub for regional inland waterway traffic because of its specific and unique location. It really is Kentucky’s crown jewel in terms of maritime importance.” Paducah’s Principal Employers (2018) Employer Employees (1) % of Total Employment (2) Baptist Healthcare Systems 1611 5.73% Lourdes Hospital, Inc. 1177 4.18% Walmart Associates, Inc. 965 3.43% Paducah Board of Education 593 2.11% West Kentucky Community & Technical College 477 1.70% Claims Services Group, LLC 418 1.49% City of Paducah 394 1.40% Lowes Home Center, Inc. #2460 365 1.30% Teletech Services Corporation 336 1.19% Credit Bureau Systems, Inc. 299 1.06% TOTALS 6635 23.59% Sources: (1) City of Paducah Finance Department (2) State of Kentucky – Office of Employment and Training. (Ratio based on employment within County of McCracken) City of Paducah, KY | Fiscal Year 2020 Budget Book 80 Economic Indicators for Last Ten Fiscal Years Fiscal Year Population (1) Personal Income (1) Per Capita Income (1) Median Age (1) School Enrollment (2) Unemployment Rate (3) 2017-2018 25,024 $503,179,300 $20,430 41.4 2,835 6.4% 2016-2017 25,024 $503,179,300 $20,430 41.4 3,132 6.8% 2015-2016 25,024 $503,179,300 $20,430 41.4 3,139 6.2% 2014-2015 25,024 $503,179,300 $20,430 41.4 2,843 5.6% 2013-2014 25,024 $503,179,300 $20,430 41.4 3,138 8.2% 2012-2013 25,024 $503,179,300 $20,430 41.4 2,744 8.4% 2011-2012 25,024 $503,179,300 $20,430 41.4 2,682 8.0% 2010-2011 25,024 $503,179,300 $20,430 41.4 2,789 8.7% 2009-2010 26,307 $484,469,019 $18,417 39.9 2,659 8.5% 2008-2009 26,307 $484,469,019 $18,417 39.9 2,774 9.3% Sources: (1) Bureau of the Census Count – 2000, 2010 (2) Board of Education; represents elementary and secondary public schools (3) Kentucky Cabinet for Human Resources, Department for Employment Services Educational Opportunities In the past few years, more than $90 million worth of secondary school and college facilities have been completed in Paducah and McCracken County. The 94,000 square-foot Paducah Middle School opened in 2013. Also opening in 2013 just outside the Paducah city limits is the 300,000 square-foot McCracken County High School, a state-of-the-art facility that consolidated three county high schools. An additional $22.6 million investment is underway with the construction of the Paducah Innovation Hub. The groundbreaking for this facility, which is under construction on the Paducah Tilghman High School campus, was held in October 2018. This will be a state of the art technology center where students of all ages and community members can access and connect to industry skills. City of Paducah, KY | Fiscal Year 2020 Budget Book 81 Population, Housing, and Education Overview Quick Facts Paducah Kentucky Population (estimated, July 1, 2018) 24,941 4,468,402 Population (2010 Census) 25,024 4,339,367 Percent Change (2010 to 2018) -0.33% 2.97% Persons under 5 years, percent, 2010 6.3% 6.5% Persons under 18 years, percent, 2010 21.8% 23.6% Persons 65 years and over, percent, 2010 18.2% 13.3% Female persons, percent, 2010 54.0% 50.8% White alone, percent, 2010 71.0% 87.8% Black or African American alone, percent, 2010 23.7% 7.8% American Indian and Alaska Native alone, percent, 2010 0.2% 0.2% Asian alone, percent, 2010 1.0% 1.1% Native Hawaiian and Other Pacific Islander alone, percent, 2010 Z 0.1% Two or More Races, percent, 2010 3.0% 1.7% Hispanic or Latino, percent, 2010 2.7% 3.1% Veterans, 2013-2017 1660 279,153 Foreign born persons, percent, 2013-2017 2.4% 3.6% Housing units, April 1, 2010 12,851 1,950,382 Owner-occupied housing unit rate, 2013-2017 52.4% 67.0% Median value of owner-occupied housing units, 2013-2017 $116,100 $130,000 Households, 2013-2017 10,984 1,724,514 Persons per household, 2013-2017 2.16 2.49 Living in same house 1 year ago, percent of persons age 1 year+, 2013- 2017 84.8% 84.5% Language other than English spoken at home, % of persons age 5 years+ 4.0% 5.3% High school graduate or higher, percent of persons age 25 years+, 2013- 2017 85.6% 85.2% Bachelor’s degree or higher, percent of persons age 25 years+, 2013- 2017 24.8% 23.2% Median household income (in 2017 dollars), 2013-2017 $35,581 $46,535 Per capita income in past 12 months (in 2017 dollars), 2013-2017 $28,701 $25,888 Persons in poverty, percent 24.7% 17.2% Source: U.S. Census Bureau Regarding higher education, the Murray State University Paducah Regional Campus opened in 2014. The facility, which received financial support from the City through bond payments, is situated across from West Kentucky Community & Technical College (WKCTC) along Paducah’s higher education corridor on U.S. 62. In February 2019, WKCTC and MSU signed a transfer agreement to allow for a seamless pathway for WKCTC graduates to transfer credits in certain fields toward a bachelor’s degree from MSU. City of Paducah, KY | Fiscal Year 2020 Budget Book 82 Over the past several years, the Aspen Institute has recognized WKCTC as a community college that achieves strong student success. In 2015, Aspen named WKCTC as one of the top three community colleges in the United States. In its pursuit of excellence, WKCTC has been recognized as an Aspen Prize Top 10 Community College each of the four times the Prize has been awarded and has twice been named a Finalist With Distinction for providing students with strong job training and continuing higher education opportunity, for achieving high completion and transfer rates, and for providing strong employment results for its graduates. In addition to the variety of higher education opportunities offered through WKCTC, the college’s Emerging Technology Center features an 18,000 square-foot high bay area that allows customizable training for a variety of companies. The University of Kentucky Paducah Engineering Campus also resides in that corridor in addition to the Challenger Learning Center. The downtown and adjacent Lower Town areas of Paducah also are enjoying the growth of the Paducah School of Art & Design, which is associated with WKCTC. In 2016, the school completed the renovation of the historic property known as the Kitchens Building, a property bought by the City of Paducah for the school. The building houses painting, drawing, photography, design, and multi-media programs. The Paducah-McCracken County area is committed to providing scholarship funding for up to 60 credit hours toward higher education at WKCTC. In 2010, the City, County, Rotary Club of Paducah, and private partners worked together to create the Community Scholarship Program. The City of Paducah contributes $125,000 annually to the program. Students enroll in the program in their freshman year of high school. If they meet the performance and behavior guidelines, the scholarship fund will pay the balance of their tuition not covered by federal, state, or other grants. Cultural and Creative Community Paducah is internationally known for its arts and culture, and the City of Paducah provides financial support to many of the local arts agencies. The local economic impact of tourism is $190 million in direct expenditures and approximately $300 million in total expenditures. Paducah is called Quilt City USA® based on the founding of the American Quilter’s Society by quilt visionaries Bill and Meredith Schroeder. Celebrating its 35th year in 2019, AQS QuiltWeek™ attracts approximately 30,000 local and international visitors each April. These quilt and art enthusiasts also visit the National Quilt Museum of the United States located in City of Paducah, KY | Fiscal Year 2020 Budget Book 83 downtown Paducah. In January 2016, Meredith Schroeder announced that Paducah would begin having biannual quilt shows in 2017, one in April and the other in September. These additional quilt shows have been highly successful and a great complement to April’s QuiltWeek™. Paducah also is known as a Creative City. Paducah’s long tradition of quilting and fiber arts led to its designation in 2013 by the United Nations Educational, Scientific and Cultural Organization (UNESCO) as a City of Crafts & Folk Art. In September 2017, Paducah proudly hosted the 2017 UNESCO Creative Cities of Crafts & Folk Art Annual Meeting. Paducah was in the spotlight as global leaders shared strategies of incorporating the arts and culture. Other cultural attractions in downtown Paducah include the River Discovery Center, a museum with a pilothouse simulator that celebrates Paducah’s maritime legacy. Market House Theatre, which originated in the 1960s, provides a regular schedule of artistic opportunities for people of all ages. Within walking distance in the historic downtown district are the Paducah Railroad Museum, William Clark Market House Museum, the Lloyd Tilghman House & Civil War Museum, Yeiser Art Center, and Maiden Alley Cinema. One of the biggest downtown attractions is the Luther F. Carson Four Rivers Performing Arts Center, or simply the Carson Center. This nearly 98,000 square foot regional facility seats 1806 people in its main hall. The Carson Center, which opened in 2004, is home to the Paducah Symphony Orchestra and provides a variety of programming including educational and family series events, concerts, and Broadway musicals. The Hotel Metropolitan, a museum that pays tribute to African-American heritage, is just minutes from the downtown district. Paducah also has the only historic home in Kentucky serving as an interstate welcome center. Whitehaven Welcome Center, a restored 1860s mansion, is located at Interstate-24 exit 7. City of Paducah, KY | Fiscal Year 2020 Budget Book 84 Construction and Revitalization Projects In addition to the current rehabilitation and reconstruction projects underway to increase the life of the floodwall, Paducah is working on several other noteworthy projects. City Hall: The Paducah Board of Commissioners approved a contract for the first phase of the City Hall project in January 2018. Work began in March 2018 and was completed one year later with a grand unveiling ceremony in May 2019. This approximately $4.2 million contract rehabilitated and improved City Hall’s roofing membrane, concrete overhang (canopy), façade, heating and cooling systems, skylights, windows, and exterior doors. This critical project extended the life of City Hall which was named to the National Register of Historic Places in July 2017. Funding for the project included using a combination of anticipated historic tax credits, the remaining funds from the City Hall visioning and design project with RATIO, and reserve funds from the General Fund and Solid Waste Fund. Comprehensive Storm Water Master Plan: In March 2017, the City of Paducah moved forward with the development of the first phase of a Comprehensive Storm Water Master Plan to identify ten priority flood areas with flood mitigation alternatives. Much of 2017 was devoted to public engagement, the development of the baseline model that was calibrated using the July 7, 2015, storm event, and the determination of the ten priority flood areas. Phase II of the Master Plan was approved in March 2018 to develop a program funding strategy. In 2018 and 2019, this phase reviewed operation and maintenance costs, the costs for capital projects, the development of a storm water utility ordinance, and public outreach regarding a storm water utility fee. E911 Equipment: Upgrades for the 911 Communications Services Department began with a request for proposals and 2017 and the approval of contracts in 2018. This first phase replaces the telephone, logging recorder, and computer aided dispatch systems in the dispatch center in addition to a replacement of the consoles. The equipment has reached an end of life status and is in critical need of replacement. This project continues to move forward. Enterprise Resource Planning: The Enterprise Resource Planning software project, an integrated software solution which officially kicked off in July 2016 with City departments and the vendor, Tyler Technologies, successfully launched its first phase that focused on financial applications in July 2017. A key goal of the software project is to increase efficiency by City of Paducah, KY | Fiscal Year 2020 Budget Book 85 reducing paper-based process. This is a multi- year phased project as city departments transition to this new software that will bring efficiencies to city services and enhancements to customer service and business processes. In March 2018, departments entered their FY19 budgets directly into the software for Finance to review instead of submitting their budget in paper form. By July 2018, the second phase of the system for revenue went active. Staff is working to launch the next phases, codes and permitting and property tax. A team also is in place to implement in 2019 the Tyler 311 system, a service request module with an online portal and mobile app (Click2Report). An example of the app from another city is pictured. Neighborhoods, Downtown, and Parks & Recreation Neighborhood revitalization is a City of Paducah priority. When City leaders adopted a plan in 2002 to revitalize Lower Town, the oldest neighborhood in Paducah, many residents were hesitant since the plan involved a nationwide invitation to artists. Paducah invited artists to come to the neighborhood and restore neglected homes into galleries and living quarters. Lower Town now is a neighborhood with beautiful homes, galleries, and working artists. Paducah’s neighborhood revitalization model has received national awards and attention. In 2007, the City of Paducah adopted a plan to revitalize another neighborhood, Fountain Avenue. Since then, 37 new residential structures have been built with 92 structures seeing significant rehabilitation. Of those rehabilitated homes, 36 of them have had more than $100,000 in City of Paducah, KY | Fiscal Year 2020 Budget Book 86 renovations. There has been more than $14.2 million in permitted investment in the Fountain Avenue Neighborhood. With the Fountain Avenue Neighborhood Revitalization reaching its successful end, discussion is underway of the next phase of neighborhood revitalization and empowerment. Paducah Main Street, a division of the Paducah Planning Department, strives to revitalize the downtown area, promote the variety of businesses and restaurants in the district, and develop exciting events that encourage people to make Paducah’s downtown their destination. Paducah enjoys seeing the new businesses open in the district and provides revitalization programs that assist the businesses in the district. Programs include façade and beautification grants, roof stabilization assistance, and upper story residential grants. The energy of the Downtown Farmers’ Market and the Riverfront Concert Series organized by the Parks & Recreation Department along with Main Street events such as the Pretty Super Saturday Meet & Greet assist in creating a vibrant and active downtown. The City of Paducah is dedicated to providing an environment for growth and success for its historic downtown. In addition to various small businesses that have opened their doors, in 2017 the downtown welcomed the 123-room Holiday Inn Paducah Riverfront hotel adjacent to the Julian Carroll Convention Center. To encourage additional growth in Paducah’s historic downtown, the City and McCracken County have approved moving forward in the development of a Tax Increment Financing District (TIF) for a portion of downtown. The City also is working with a consultant to develop Opportunity Zones. The City of Paducah offers more than two dozen parks and recreational facilities. Recently completed projects include the addition of a shelter and restrooms at the Noble Park tennis courts and the complete renovation of the six tennis courts. The Paducah Dog Park also received drainage and access improvements. Currently, the City is developing the second phase of the six-acre Pat & Jim Brockenborough Rotary Health Park. During the first phase, the park received a walking trail, playground, City of Paducah, KY | Fiscal Year 2020 Budget Book 87 resurfaced grassy lawn, fitness equipment, and community garden area. The second phase will provide a restroom facility and splash pad. To encourage health and fitness and to link several miles of the City, Paducah is working on the next two phases of the Greenway Trail which will extend the Trail from Campbell Street along the riverfront to Jefferson Street. This project also will add numerous walkways to the riverfront park adjacent to the transient dock that opened in 2017. Currently, Paducah has more than 4.5 miles of Greenway Trail for the community to enjoy. In addition to the parades, recreational leagues, and special events organized though the Parks & Recreation Department, the City of Paducah also supports numerous annual festivals through either cash or in-kind support including the Dogwood Trail, AQS QuiltWeek™, the Lower Town Arts & Music Festival, the Dragon Boat Festival, and Barbecue on the River. Engaging with the Community Strategic Plan: From late 2017 through early 2019, the City worked to update its strategic plan. In addition to a consultant-led workshop and community meetings, the Paducah Board of Commissioners and staff worked together to develop action items. In the plan, the highest priority action items are known as WIN (What's Important Now) initiatives. Each action item in the Strategic Plan is related to one of the following Key Performance Areas:  Maintain high level of safety for all  Develop healthy and sustainable neighborhoods  Maintain thoughtful and modern infrastructure  Provide open, smart, and engaged government  Creative Industries  Empower upward economic mobility for all  Provide excellent recreation experiences for all ages and abilities  Celebrate a diverse community The City is working with a local company to bring the plan to life through marketing materials, a website, and other initiatives. Parks Master Plan: In October 2018, the City began moving forward on the development of a Parks & Recreation Master Plan. The master planning process will take several months and involves a variety of public engagement opportunities including mailed surveys, online surveys and discussion boards, public meetings with opportunities to vote on project types, and meetings with local interest groups and City of Paducah, KY | Fiscal Year 2020 Budget Book 88 stakeholders. When complete, the plan will provide a vision to guide the future growth, development, operations, and programs of the City’s parks and facilities, recreation and event programs, open spaces, and trail system. The goal is to create a comprehensive parks plan that includes the most desired services for Paducah’s citizens and community. The previous Master Plan that was completed in 2002 and updated in 2007 served Paducah as a road map for the long term development of parks. Over 75% of the primary goals have been met though steady efforts of the City staff and the City Commission. Since the development of the 2002 Parks Master Plan, Paducah has added numerous recreational facilities including the Greenway Trail, Skatepark, Coleman Park Sprayground, Dog Park, disc golf course, the Boundless Playground, footgolf, and the Paducah Recreation Center. Renovations have been made at Noble Park including the parking areas, amphitheater, swimming pool, and two phases of the stabilization of the bank of the Noble Park Lake. Boaters’ Choice Award: In December 2018, Marinas.com notified Paducah that the Transient Boat Dock is a recipient of the 2018 Boaters’ Choice Award. This is the second consecutive year for Paducah to receive the award which honors marinas and docks that consistently provide an excellent home for the boating community. The Award is based on reviews by boaters. To be recognized, each facility had to receive at least three reviews averaging a rating of four or more stars out of five stars. In 2018, 360 boats docked at Paducah’s Transient Boat Dock spending a total of 522 nights. Paducah Citizens’ Academy: The third annual Paducah Citizens’ Academy was held March through May 2019. This program is modeled after the highly successful Citizens’ Academy organized through the Paducah Police Department. Over an eight week period, 20 citizens learned about the operations of Paducah’s departments and participated in educational activities. City of Paducah, KY | Fiscal Year 2020 Budget Book 89 THE BUDGET PROCESS January 30, 2019– Finance sends out budget calendar to departments February 27, 2019– Payroll cost projections finalized for personal services March 14-15, 2019– Budget training / open lab March 25 - 29, 2019– Department budget interviews with Finance Director April 11 - 18, 2019– Department budget interviews with City Manager May 15, 2019 – Budget workshop May 30, 2019 – Second budget workshop if necessary June 11, 2019 – Introduce 1st reading of budget ordinance June 25, 2019 – Second reading and adoption of budget ordinance July 12, 2019 – Budget Book posted on City website February 7, 2019– Personal services population verified March 20, 2019– Budget entry closed to departments City of Paducah, KY | Fiscal Year 2020 Budget Book 90 EMPLOYEE BUDGET CENSUS FY2017 FY2018 FY2019 FY2020 Adopted Proposed Proposed Proposed Change CC Department/Divsions 2016- 2017 2016- 2017 2018- 2019 2019- 2020 From PY 0102 MAYOR & COMMISSION * 5 5 5 5 0 0103 CITY MANAGER 5 5 4 5 1 0104 CITY CLERK 1 1 2 0 -2 0105 LEGAL 1 1 1 0 -1 TOTAL GEN GOVT 12 12 12 10 -2 0201 ADMINISTRATION 2 2 2 2 0 0202 ACCOUNTING & BUDGET 4 4 4 5 1 0203 HUMAN RESOURCES 0 0 0 0 0 0205 REVENUE 5 5 5 5 0 TOTAL FINANCE 11 11 11 12 1 0301 PRDA 0 0 0 0 0 0501 INFORMATION TECHNOLOGY 5 5 6 4 -2 601 CUSTOMER EXPERIENCE 0 0 0 5 5 0801 ADMINISTRATION 0 0 0 0 0 0802 CONSTRUCTION 0 0 0 0 0 0803 CODE ENFORCEMENT 0 0 0 0 0 0804 NEIGHBORHOOD REDEVELOPMENT 0 0 0 0 0 TOTAL INSPECTION 0 0 0 0 0 1201 ADMINISTRATION 3 3 3 2 -1 1202 PLANNING 2 5 6 5 -1 1203 GRANTS 2 0 0 0 0 1206 SECTION 8 3 3 3 1 -2 1209 DOWNTOWN DEVELOPMENT 1 0 0 0 0 TOTAL PLANNING 11 11 12 8 -4 City of Paducah, KY | Fiscal Year 2020 Budget Book 91 1601 ADMINISTRATIVE SERVICES 5 6 5 5 0 1602 PATROL 61 59 61 61 0 1604 INVESTIGATIONS 21 22 21 21 0 TOTAL POLICE 87 87 87 87 0 1801 ADMINISTRATION 4 4 4 4 0 1802 SUPPRESSION 60 61 60 59 -1 1803 PREVENTION 11 11 11 10 -1 1804 TRAINING 1 1 1 1 0 1805 CONSTRUCTION 0 0 0 0 0 1806 CODE ENFORCEMENT 0 0 0 0 0 TOTAL FIRE 76 77 76 74 -2 2201 ADMINISTRATION 0 0 0 0 0 2202 STREET MAINTENANCE 21.25 21.25 21.25 21.25 0 2214 DOWNTOWN LANDSCAPE 0 0 0 0 0 2216 MAINTENANCE 12.75 12.75 12.75 12.75 0 TOTAL EPW - PUBLIC WORKS 34 34 34 34 0 2201 ADMINISTRATION 3.7 4.2 4.2 4.25 0.05 2209 RESIDENTIAL 12 12 12 11 -1 2210 COMMERCIAL 4 4 4 4 0 2211 COMPOST & RECYCLING 3 3 4 4 0 2212 BULK BRUSH 3 3 2 2 0 TOTAL SOLID WASTE 25.7 26.2 26.2 25.25 -0.95 2215 FLEET MAINTENANCE 6.5 6.5 6.5 6.5 0 2401 ADMINISTRATION 7 7 7 8 1 2402 GROUNDS & CEM. 17 19 19 14 -5 2409 SPECIAL EVENTS 1 1 1 5.7 4.7 TOTAL PARKS & RECREATION 25 27 27 27.7 0.7 City of Paducah, KY | Fiscal Year 2020 Budget Book 92 2406 BOAT DOCK 0 0 0 0.3 0.3 3011 HUMAN RIGHTS 0 0 0 0 0 3307 ENGINEERING 5.8 5.3 5.3 5.25 -0.05 3308 FLOOD CONTROL 5 5 5 5 0 GIS 0 0 0 0 0 TOTAL EPW - ENGINEERING 10.8 10.3 10.3 10.25 -0.05 3511 RISK/HUMAN RESOURCES 4 3 3 3 0 4011 E911 22 22 22 23 1 4411 PRA 0 0 0 0 0 TOTAL FULL-TIME POSITIONS 330 332 333 330 -3 330 332 333 330 -3 * -The above amounts include elected officials (5). Summary: FY2017 FY2018 FY2019 FY2020 Change GENERAL FUND 275.8 277.3 278.3 274.95 -3.35 E911 FUND 22 22 22 23 1 ENTERPRISE FUNDS 32.2 32.7 32.7 32.05 -0.65 FULL-TIME POSITIONS 330 332 333 330 -3 City of Paducah, KY | Fiscal Year 2020 Budget Book 93 OUTSTANDING DEBT City of Paducah, KY | Fiscal Year 2020 Budget Book 94 CONTRACT FUNDING RECOMMENDATIONS Organization Name Fund Amount Animal Control – McCracken County 10000106 523160 $200,000.00 Barkley Regional Airport Authority 24000401 523070 $120,000.00 Brooks Stadium 10002401 523070 $ 7,500.00 Carson Center 24000401 580610 $ 60,000.00 Civic Beautification 10000106 580760 $ 3,000.00 CVB (AQS Spring Show) 24000401 580720 $ 24,000.00 CVB (AQS Fall Show) 24000401 580720 $ 24,000.00 FY19 - Sprocket 24000401 523070 $ 50,000.00 GPEDC 24000401 523070 $250,000.00 Hotel Metropolitan 24000401 580590 $ 2,500.00 Human Rights Commission 10003001 $ 17,025.00 LowerTown Art & Music Festival 10001202 523070 $ 15,000.00 Maiden Alley (Operations) 24000401 580710 $ 5,000.00 Maiden Alley (Rivers Edge) 10001202 539090 $ 5,000.00 Market House Theatre 24000401 580600 $ 13,700.00 Market House Theatre (Bathroom 5-year) 11000211 533050 $ 25,000.00 MidTown Alliance – operations 24000401 580680 $ 20,000.00 MidTown Alliance – Projects (3-year) 24000401 580680 $100,000.00 Paducah Concert Band 10002401 523070 $ 3,400.00 Paducah Symphony Orchestra 24000401 580550 $ 15,460.00 Paducah Tilghman Tornado League Football 10002401 523070 $ 2,000.00 Paducah Transit Authority 10000106 580080 $215,000.00 Paxton Park 10000106 580110 $ 72,000.00 PJC – Scholarship Fund 24000401 523070 $125,000.00 Quilt Museum 24000401 580650 $ 13,270.00 River Discovery Center 24000401 580570 $ 4,275.00 Wall to Wall 24000401 580750 $ 18,750.00 WKCTC Government Access TV 10002811 523070 $ 85,000.00 Yeiser Art Center 24000401 580330 $ 4,000.00 Totals: $ 1,499,880 City of Paducah, KY | Fiscal Year 2020 Budget Book 95 CITY OF PADUCAH, KY FLEET ACQUISITION FY2020 Fleet Lease (071) Dpt Year Make/Model Proj. Cost ($) EPW - Engineering 2020 ½ Ton Pickup 4x4 $29,000 EPW - Street 2020 Dump Truck* $134,000 EPW – Street 2020 ½ Ton Pickup 4x4 $29,000 Parks 2020 RTV $17,000 Parks 2020 ZTR Mower $12,000 Parks 2020 ZTR Mower $12,000 Parks 2020 ZTR Mower $12,000 Parks 2020 12’ HD Rotary Cutter $18,000 Police 2020 Pursuit Rated SUV* $38,000 Police 2020 Pursuit Rated SUV* $38,000 Police 2020 Pursuit Rated SUV* $38,000 Police 2020 Pursuit Rated SUV* $38,000 Police 2020 Pursuit Rated SUV* $38,000 Police 2020 Pursuit Rated SUV* $38,000 Police 2020 Pursuit Rated SUV* $38,000 Police 2020 Pursuit Rated SUV* $38,000 Police 2020 Pursuit Rated SUV $41,000 Police 2020 Pursuit Rated SUV $41,000 Police 2020 Pursuit Rated SUV $41,000 Police 2020 Pursuit Rated SUV $41,000 Police 2020 Pursuit Rated SUV $41,000 Police 2020 Pursuit Rated SUV $41,000 Police 2020 Pursuit Rated SUV $41,000 All 2020 Contingency for wreck vehicles $82,000 Total for Fleet Lease Trust Fund $936,000 Solid Waste (050) Dpt Year Make/Model Proj. Cost ($) Bulk Brush & Leaf 2020 Knuckle Boom* $170,000 Commerical 2020 Front Loader $275,000 Administration 2020 ½ Ton Pickup 4x4 $29,800 Total for Solid Waste Fund $474,800 Total for Fleet Acquitision Plan for FY2020 $1,410,800 *These vehicles were appropriated in FY2019 and were not purchased, therefore rolling over to FY2020 City of Paducah, KY | Fiscal Year 2020 Budget Book 96 GLOSSARY OF TERMS A Accrual Basis of Accounting – Recognition of the financial effects of transactions, events and circumstances in the period(s) when they occur regardless of when the cash is received or paid. Adopted Budget – The budget as modified and approved by the City Commission. The adopted budget is authorized by ordinance, which sets the legal spending limit for the year. Appropriation – A legal authorization granted by a legislative body (City Commission) to make expenditures and incur obligation for designated purposes. B Bond – A promise to repay borrowed money on a particular date, including the payment of a specified dollar amount of interest at predetermined intervals, often twenty years in the future. Budget – A plan of financial operation embodying an estimate of proposed expenditures for any given period and the proposed means of financing them. C Capital Improvement Plan – A plan that assesses capital needs against the City’s overall goals and objectives, using a multi- year planning horizon. Capital Outlays – Expenditures which result in the acquisition of or addition to fixed assets which are individually priced at more than $3,000. Commodities – A cost category for items required by departments to conduct their operations. Examples include utility costs, fleet charges, fuel, and repair/upkeep. Comprehensive Annual Financial Report (CAFR) – The complete annual financial report of the City that is prepared in conformity with generally accepted accounting principles. An independent auditing firm audits the financial statements in this annual report. Contractual Services – The costs related to services performed by individuals or businesses. Examples include insurance, legal, audit, and landfill charges. D Debt Service – Payment of interest and principal on an obligation resulting from bond sales or lease-purchase agreements. Department – A major administrative unit of the City that indicates responsibility for an operation or group of related operations within a functional area. Depreciation – Change in the value of assets (equipment, buildings, etc. with a useful life of five years or more) due to use of the assets. Division – A specific operation within a group of related operations or functional area. City of Paducah, KY | Fiscal Year 2020 Budget Book 97 E Enterprise Fund – A fund established to account for operations that are financed and operated in a manner similar to private business. It is the City’s intent to recover the costs of providing the service primarily through user charges. Enterprise Resource Planning (ERP) – Business management software – typically a suite of integrated applications – that is used to collect, store, manage and interpret data from government activities. Expenditures – Decreases in net financial resources. Expenditures include current operating expenses which require the current or future use of net current assets, debt service, and capital outlays. F Fiduciary Fund – A fund used to account for assets held in trust by the government for the benefit of individuals or other entities. Fixed Assets – Assets of a long-term character, which are intended to continue to be held or used, such as land, buildings, improvements other than buildings, machinery and equipment. Full Time Equivalent (FTE) – A position for an employee working a 40-hour week for 52 weeks a year, i.e., 2,080 annual hours (2,912 for firefighters). Fund – A fund is a grouping of related accounts that is used to maintain control over segregated resources for specific activities or objectives. Fund Balance – The net worth of a fund, measured by total assets minus total liabilities. For purposes of reading this budget document, fund balance is cash. Fiscal Year (FY) – A 12-month period to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations. The City of Paducah’s fiscal year begins July 1st and ends the following June 30th. The term FY2016 denotes the fiscal year beginning July 1, 2015 and ending June 30, 2016. G General Fund – The general fund is used to account for receipts and payments that do not belong to another specific fund, it is often referred to as the ‘operating fund’. General Obligation Bonds – Bonds for the payment of which the full faith and credit of the issuing government is pledged. Geographic Information System (GIS) – A program that facilitates the efficient management of spatial or geographic information. Government Finance Officers Association (GFOA) – The Government Finance Officers Association is the premier association of public-sector professionals and is dedicated to providing high-quality support to state and local governments. Governmental Funds – Those funds through which most governmental functions typically are financed. The acquisition, use, and financial resources and the related current liabilities are accounted for through governmental funds (General, Special Revenue, Capital Projects, and Debt Service Funds). City of Paducah, KY | Fiscal Year 2020 Budget Book 98 I Infrastructure – The basic equipment and structures (such as roads and bridges) that are needed for a municipality to function. Internal Service Fund – A fund used for operations serving other funds or departments within a government on a cost- reimbursement basis. K Kentucky Revised Statutes (KRS) – The name given to the body of laws which govern the Commonwealth of Kentucky. M Modified-Accrual Basis of Accounting – Accounting system in which revenues are recognized when available and measurable and expenses are recorded when the services or goods are received and the liabilities are incurred. Municipal Aid Program (MAP) – A program in which a percentage of the motor fuels tax received by the State is distributed to incorporated cities based on their population. O Operating Expenditure – An ongoing cost for providing basic governmental services. Ordinance – A formal legislative enactment by the governing body of a municipality. If it is not in conflict with any higher form of law, such as a state statute or constitutional provision, it has the full force and effect of law within the boundaries of the municipality to which it applies. P Payment In Lieu of Tax (PILT) – Payments to the City of offset losses in property taxes due to non-taxable property with their boundary. Pension Trust Funds – A fund that is made up of money that has been contributed by both the employer and the employee for pension benefits. A trustee administers the funds and invests the money, collects the earnings and interest, and distributes the benefits. Personal Services – The costs (wages and benefits) associated with compensating employees for their labor. Proprietary Fund – Operation that operates like a private commercial operation, in which services are financed through user charges and expenditures include the full cost of operations. R Reserve – Fund balance that cannot be appropriated or spent. Revenues – Increases in net financial resources. Revenues include the receipt of assets for goods sold or services provided in the current reporting period, intergovernmental grants, and interest income. S Special Revenue Funds – A fund established by a government to account for money that must be used for a specific project. U Unfunded Liability – Any liability or other expense that does not have savings or investments set aside to pay it.