HomeMy WebLinkAboutFY2025 Budget BookANNUAL BUDGET
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INTRODUCTION
• How to Read This Document
• City Manager's Budget Message
• Budget Ordinance
• City Mission & Core Beliefs
• Directory
• Staff Organizational Chart
• Budgeted Departmental Staffing
Summary
• Financial Accounting Structure
FINANCIAL/OPERATIONAL
GENERAL FUND ...........................1
General Fund Statement of
101
Revenue & Expenditures..............2
General Fund Statement of
105
Revenue by source ......................3
Administration ..............................4
Finance........................................8
Technology...................................11
City Clerk/Customer Experience..
14
Planning.......................................17
Police...........................................24
Fire...............................................28
Public Works................................32
Parks and Recreation...................35
Human Rights..............................39
Engineering & Floodwall...............40
Human Resources ........................43
Other General Fund .....................45
OTHER GOVERNMENTAL FUNDS ....46
Rental Property Fund ...................47
Radio Fund...................................48
E911 Fund....................................49
Opioid Settlement Fund................53
Municipal Aid Program Fund ........54
Investment Fund ..........................55
Tax Increment Financing Fund .....
56
CDBG Fund..................................57
Court Awards Fund ......................58
Transient Room Tax Fund ............
59
Debt Service Fund........................60
Capital Projects Fund ...................62
Bond Fund....................................65
TABLE OF CONTENTS
ENTERPRISE FUNDS.....................66
Solid Waste Fund.........................67
101
Transient Boat Dock.....................69
Civic Center Fund.........................70
105
INTERNAL SERVICE FUNDS ...........71
Fleet Maintenance Fund...............72
Fleet Lease Trust Fund ................74
Insurance Fund ............................75
Health Insurance Fund .................76
FIDUCIARY FUNDS .......................77
AEPF............................................78
PFPF............................................79
STATISTICAL & SUPPLEMENTAL
INFORMATION..............................80
APPENDICES
The Budget Process.....................100
Employee Budget Census ............
101
Outstanding Debt .........................104
Contract Funding Recommendations..
105
Fleet Acquisition Plan...................106
Glossary .......................................107
HOW TO READ THIS DOCUMENT
Welcome
Welcome to the published City of Paducah budget for the fiscal year beginning July 1,
2024 and ending June 30, 2025. Not only is this budget a financial plan from which you
can learn about the City's finances, the FY2025 Budget Document has also been
designed as an operations guide which gives you information pertaining to the
production and performance of individual City department operations and staffing levels.
Budget Format
The document is divided into four major sections: Introduction, Financial/Operational,
Statistical & Supplemental Information, and Appendices.
The Introduction contains the City Manager's letter which explains the major policies
and issues which impacted the development of the City's 2025 Fiscal Year Budget. This
section also contains the City's mission statement and core beliefs, the official
ordinance adopting the FY2025 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. The adopted
FY2025 Budget is 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
revenue and expenditure amounts for the 2022 and 2023 fiscal years. The revised
column reflects year to date budgeted revenue and expenditure amounts in the 2024
fiscal year. Finally, the adopted column reflects the 2025 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 the outgoing fiscal year, goals for the upcoming 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 describe the budget process.
CITY OF PADUCAH
Daron E. Jordan, CEcD 300 South 5th Street Michelle Smolen
City Manager P. O. Box 2267 Assistant City Manager
Paducah, KY 42002-2267
Phone: (270) 444-8530
Paducah Residents:
I am pleased to present to you the Fiscal Year (FY) 2024-2025 adopted budget for the City of Paducah.
This budget is the result of the hard work by the Mayor, Commissioners, and #TeamPaducah. This budget
is focused on providing the services required to keep our community as a special place to live, work, and
play.
The foundation of this budget is maintaining a fiscal sustainability mindset and continuing to provide
great value to our residents through forward thinking and conservative planning. It is through that lens
that we are also able to focus on the City Commission's priorities as adopted this past winter. Special
attention has been given to allocate our limited financial resources in a manner that ensures progress is
being made in each area of the Commission's adopted priorities. In doing so, our work in crafting the
budget was guided by the vision of Mayor and City Commission.
The adopted Budget (all funds) is One Hundred and Twenty-one Million Dollars for FY 2024-2025. This
budget required that we consider current, and projected, economic conditions and closely examine that
ongoing and one-time projects can be accomplished within the constraints of available funding. Doing so
ensures that we can complete long-term projects and not sacrifice those priorities that the Commission
wishes to accomplish during this current budget cycle. During the FY 2024-2025 budget cycle, the
General Fund, which includes the majority of our operational expenses, represents forty-eight percent of
the City's total budget. This year's General Fund budget represents a twenty-six percent increase over the
prior year's General Fund budget and is driven by inflation, personnel costs, and increased costs
associated with infrastructure.
With each new Fiscal Year comes challenges and opportunities to craft solutions to meet those
challenges. As we become farther removed from the pandemic, we see continued business development
and a related correlation to revenue stabilization. However, we are also mindful that inflation increases
our costs to provide services and to complete construction projects. Therefore, we are ever aware that we
must continue to evaluate our revenue forecasts so that inflationary impacts do not negatively impact our
operating budgets.
CITY OF PADUCAH
Daron E. Jordan, CEcD 300 South 5th Street Michelle Smolen
City Manager P. O. Box 2267 Assistant City Manager
Paducah, KY 42002-2267
Phone: (270) 444-8530
Due to a tradition of conservative budgeting and building up a healthy reserve fund balance, we were able
to draw down some of our reserves to enhance funding in certain areas. Those areas include increased
funding for street paving and storm sewer projects. Even while using some of our reserves, our team
continues efforts to uphold efficient financial practices to ensure that the use of these reserve funds is not
so great that our ability to maintain a healthy reserve balance is impacted. We continue to maintain our
budget policy of ensuring that Ten Percent of our annual revenues are placed into our reserve fund.
As we look to the future of Paducah and strive to improve the quality of life for our residents, we must
continue to focus on upkeeping our assets and infrastructure. This budget places a priority in the ongoing
and future maintenance of our facilities while continuing to plan for the future facilities that will replace
those that require replacement. As with previous budgets, our team has included measures to ensure the
City is able to balance its operating and capital budgets for the current fiscal year as well as future
budgets. Our continued fiscal strength requires that we manage expenditure growth so as to keep the cost
of services as low as possible. In order to do so, we are committed to transparency, crafting strong
financial policies, looking for ways to enhance efficiencies, continuing to provide necessary public
services, and focusing on maintaining our facilities and infrastructure.
I would like to thank the Mayor and the City Commission for their guidance and support throughout the
development of this budget. This budget was a collaborative effort which involved team members at all
levels. Our Executive Leadership Team, and their departmental budget liaisons, continue to demonstrate
innovation and a fiscal conservative mindset. To Assistant City Manager Michelle Smolen, Finance
Director Jonathan Perkins, and Controller Audra Kyle, thank you for your diligence and professionalism
that ensured this budget process stayed within our fiscal constraints and kept the Commission priorities at
the forefront. Thank you also to our Finance Teammates who spent long hours, often behind the scenes, to
provide analysis and data collection. Each of you played an important part in crafting the FY 2024-2025
budget document.
Respectfully,
Daron E. Jordan, CEcD
City Manager
ORDINANCE NO. 2024-06-8815
AN ORDINANCE ADOPTING THE CITY OF PADUCAH, KENTUCKY, ANNUAL
OPERATING BUDGET FOR THE FISCAL YEAR JULY 1, 2024, THROUGH JUNE 30,
2025, BY ESTIMATING REVENUES AND RESOURCES AND APPROPRIATING FUNDS
FOR THE OPERATION OF CITY GOVERNMENT
WHEREAS, an Annual Operating Budget proposal has been prepared and delivered to
the Board of Commissioners of the City of Paducah, KY; and,
WHEREAS, the Board of Commissioners has reviewed and discussed the proposed
Annual Operating Budget and desires to adopt it for Fiscal Year 2025.
NOW, THEREFORE, BE IT ORDAINED by the City of Paducah, Kentucky as follows:
Section 1. The Annual Operating Budget for the Fiscal Year beginning July 1, 2024 and
ending June 30, 2025, including all sources of estimated revenues and appropriations for all City
funds as set forth in Exhibit Number 1 attached hereto is hereby adopted.
Section 2. The balance of all capital construction, renovation, improvement projects, and
grants currently approved and/or nearing completion are hereby approved for re -appropriation
and carry over for the Fiscal Year beginning July 1, 2024 and ending June 30, 2025.
Section 3. The City does hereby adopt the following financial management policies:
A. The General Fund's minimum undesignated cash balance shall be 10% of the
General Fund's budgeted appropriations. The Investment Fund's minimum undesignated cash
balance shall be 10% of the Investment Fund's budgeted appropriations. The Solid Waste Fund's
minimum unreserved cash balance shall be 10% of the Solid Waste's budgeted operating
expenses.
B. The City Manager or designee is authorized to transfer appropriated amounts
between funds, departmental budget line items, projects, between divisions of departments, and
between departments as shown in Exhibit Number 1.
C. Funds appropriated as Administrative contingency shall be obligated at the
discretion of the City Manager, however, the Board of Commissioners shall be notified five
calendar days prior to obligation of the proposed expenditure. If any individual member of the
Board of Commissioners requests Commission review of a proposed expenditure, the City
Manager shall bring expenditure before the Commission for approval by municipal order, or not
proceed.
D. City Manager shall assure that recurring revenues and resources are greater than
or equal to recurring expenditures. The City Manager or his designee shall be authorized to
increase appropriations in an amount not to exceed any unanticipated increases in revenue or
resources.
E. The City Manager has the authority to enact a budget allocation program or to
transfer funds to or from any departmental line item appropriation. Department Directors shall be
responsible for keeping all appropriated accounts within their respective department positive.
F. As vehicles are acquired, the City will fully fund the Fleet Lease Trust Fund in
order to replace rolling stock owned by the Fleet Lease Trust Fund as it achieves obsolescence.
The Fleet Lease Trust Fund shall be funded with monthly lease charges assigned to rolling stock
as determined by the Finance Director or his designee. All non -enterprise funded rolling stock is
owned by the City's Fleet Lease Trust Fund, and leased to respective departments for use.
G. The City will maintain a self-insurance fund called Health Insurance Trust Fund
through the use of user fees as set by administrative policy.
H. In fiscal year 2006, the City issued a General Obligation Bond (GOB) for the
Police and Firefighters' Pension Fund (PFPF) bringing the fund up to an actuarially sound basis;
however, the multi-year recession starting in fiscal year 2009 reduced the fund's corpus leaving
an unfunded liability. Funding is provided in the General Fund of this ordinance to further
address the PFPF unfunded liability.
KACity Clerk\CITY CLERK\ORD\FINANCE\Budget FY2025 Ordinance.Doex
I. The City will provide to all eligible employees up to a $727 per month credit (for
the months of July - December 2024) to be applied to the Comprehensive Health Insurance
Benefit Plan (Cafeteria Plan) as directed by the employee. In January 2025, this monthly credit
may be adjusted by the Board of Commissioners as recommended by the City Manager or his
designee.
J. The City will maintain a special fund called Investment Fund, and is considered
an extension of the General Fund. The Investment Fund is funded with a 1/2 cent portion of the
City's occupational license fee (employee payroll withholding tax). This fund is dedicated to the
following expenditures: economic development, neighborhood re -development, infrastructure
capital investment, and property tax relief.
L. The Oak Grove Cemetery (PF0048) project will be funded in the following
manner: 30% of all cemetery lot sales, and 30% of all cemetery crypt sales will be credited to the
project. Proceeds are to be used solely for the general care, maintenance, and embellishments of
the cemetery.
Section 4. The provisions of this Ordinance are hereby declared to be severable, and if
any section, phrase or provision shall for any reason be declared invalid, such declaration of
invalidity shall not affect the validity of the remainder of this Ordinance.
Section 5. All prior Municipal Orders or Ordinances or parts of any Municipal Order or
Ordinance in conflict herewith are hereby repealed.
Section 6. This ordinance shall be read on two separate days and will become effective
upon publication in full pursuant to KRS Chapter 424.
George Bray, Mayor
ATTEST:
mdsay Parish City Clerk
Introduced by the Board of Commissioners, May 28, 2024
Adopted by the Board of Commissioners, June 11, 2024
Recorded by Lindsay Parish, City Clerk, June 11, 2024
Published by The Paducah Sun, June 13, 2024
ORDTINANCE\Budget FY2025
K:\City Clerk\CITY CLERK\ORD\FINANCE\Budget FY2025 Ordinance.Doex
Sources:
Fines
Grants
Iuterestlncome
Bond Proceeds
Charges for Service
Other Fee
Occupational License
Permits &Fees
Property Rent
Property Taxes
Recreation Fees
Sales
Other Taxes
Total
Fund Trsu4ers In
Total Sources
Expenditures:
Administration
Finance
Information Technology
Customer Experience
Planning
Police
Fire
Public Works
Parks
Cable Authority
Human Rights
Engineering
Human Resources
Investor Fund
m
E911
Solid Waste
Pensions
Fund Transfers Out
City of Paducah
Annual Operating Badget for All Funds and Categories of Government
Estimated Appropriations &Expenditures
FY2025 (July 1, 2024 to June 30, 2025)
Exhibit No. 1
General Special Capital Debt Enterprise Internal Trust
Fund Revenues Projects Service Funds Service Funds Total
$ 100,500 $
30,000 $
- $ - $
- $
- $
- $
130,500
991,305
1,257,000
- -
64,000
-
-
2,312,305
1,400,000
493,417
- 30,000
138,690
292,500
125,500
2,480,107
- -
0
528,632
905,893
-
3,597,000
0
832,980
40,000
- -
5,245,000
5,639,560
0
11,757,540
57,000
105,140
- -
1,000
-
500
163,640
32,733,500
8,600,650
- 656,670
-
-
-
41,990,820
557,000
-
- -
5,500
-
-
562,500
542,000
312,951
- 0
36,000
1,222,905
-
2,113,856
9,174,095
-
- -
-
-
-
9,174,095
143,000
-
- -
-
-
-
143,000
27,000
-
- -
90,000
25,000
309,465
451,465
-
1,303,000
-
- -
- -
3,579;397
1,303,000
$ 46,558,380 $
12,142,158 $
- $ 686,670 $
5,580,190 $
7,179,965 $
435,465 $
72,582,828
$ 595,570 $ 3,813,000 $ 11,296,250 $ 2,961,370 $ 304,100 $ 143,766 $ 310,000 $ 19,424,056
$ 47,153,950 $ 15,955,158 $ 11,296,250 $ 3,648,040 $ 5,884,290 $ 7,323,731 $ 745,465 $ 92,006,884
$ 2,290,190 $
- $
300,000 $
- $ - $
- $ - $
2,590,190
1,522,982
13,959,167
2,200,000
3,617,780 -
7,341,445 -
28,641,374
2,033,876
-
35,000
- -
- -
2,068,876
528,632
-
-
- -
- -
528,632
905,893
-
3,597,000
- -
- -
4,502,893
14,063,509
116,165
100,000
- -
- -
14,279,674
11,899,435
-
474,250
- -
- -
12,373,685
4,975,504
2,501,705
1,080,000
- -
879,981 -
9,437,190
4,466,056
-
160,000
- 442,681
- -
5,068,737
85,325
-
-
- -
- -
85,325
15,215
-
-
- -
- -
15,215
2,083,848
-
3,350,000
- -
- -
5,433,848
707,568
-
-
- -
- -
707,568
-
1,590,400
-
- -
- -
1,590,400
-
3,579,397
-
- -
- -
3,579;397
-
-
-
- 6,595,685
- -
6,595,685
-
-
-
- -
- 861,190
861,190
12,059,746
10,002,550
341,390
91,370
22,495,056
Total Expenditures $ 57,637,779 $ 31,749,384 $ 11,296,250 $ 3,617,780 $ 7,379,756 $ 8,312,796 $ 861,190 $ 120,854,935
Reserves Utilized (Beg. Cash) $ (10,483,829) $ (15,794,226) $ - $ 30,260 $ (1,495,466) $ (989,065) $ (115,725) $ (28,848,051)
FUNDS
GENERAL
MAP
INVESTMENT
TIF
E911
OPIOID
COURT AWARDS
ROOM TAX
DEBT
CIP
BOND FUND
SOLID WASTE
TRANSIENT BOAT DOCK
RENTAL
RADIO DEPR
FLEET MAINTENANCE
FLEET LEASE TRUST
INSURANCE
HEALTH INSURANCE
PFPF
OTHER TRUSTS
APPROPRIATIONS
$ 57,637,779
2,501,705
8,315,330
0
3,721,817
64,200
116,165
1,850,650
3,617,780
11,296,250
15,000,000
6,937,075
442,681
154,482
25,035
879,981
2,425,255
1,348,140
3,659,420
786,765
74,425
$ 120,854,935
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 -driven 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
ensure our core values are intentionally fulfilled as we strive to carry out our
mission.
PA CAH
Be the Best
DIRECTORY
MAYOR
George Bray
BOARD OF COMMISSIONERS
Sandra Wilson — Mayor Pro -Tem
Raynarldo Henderson
Robert Buz Smith
David Guess
City Manager........................................................................................... Daron Jordan
Finance Director....................................................................... Jonathan Perkins, CPA
CityClerk................................................................................................Lindsay Parish
Chief Technology Director........................................................................... Eric Stuber
Interim Planning Director............................................................................. Carol Gault
Police Chief..................................................................................................Brian Laird
FireChief...................................................................................................... Steve Kyle
Public Works Director................................................................................ Chris Yarber
Parks and Recreation Director.................................................................... Am ie Clark
Interim City Engineer.............................................................................. Greg Guebert
Human Resources Director.................................................................. Stefanie Wilcox
Communications Manager...................................................................... Pam Spencer
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BUDGETED DEPARTMENTAL
STAFFING SUMMARY
All positions shown are full-time equivalent (FTE) and are for Fiscal Years.
2022 2023 2024 2025
General Fund
Administration'
12.0
12.0
10.0
10.0
Finance
11.0
11.0
12.0
12.0
Technology
5.0
6.0
8.0
8.0
Clerk/ Cust. Exp.
5.0
4.0
4.0
5.0
Planning
7.0
7.0
7.0
7.0
Police
90.0
90.0
90.0
91.0
Fire
75.0
75.0
75.0
75.0
Public Works
38.0
36.75
36.75
36.75
Parks and Recreation
25.7
25.7
25.7
26.7
Engineering
11.0
11.0
11.0
12.0
Human Resources
4.0
4.0
5.0
5.0
Total General Fund 283.7 282.45 284.45 288.45
Solid Waste Fund
Solid Waste
25.5
25.0
25.0
25.0
Fleet Maint. Fund
Fleet Maintenance
6.5
8.25
8.25
8.25
E911 Fund
E911
23.0
23.0
23.0
23.0
Transient Boat Dock
Fund
Boat Dock
0.3
0.3
0.3
0.3
TOTAL ALL FUNDS 339.0 339.0 341.0 345.0
'Includes (5) elected officials
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:
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: Appointive
Employee Pension Fund (AEPF) and
Police and Fire Pension Fund (PFPF).
These funds are accounted for on the
accrual basis of accounting.
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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, Technology,
City Clerk/Customer Experience, Planning, Police, Fire, Public
Works, Parks and Recreation, Engineering/Floodwall, and Human
Resources/ Human Rights. The General Fund is the largest fund
within the City of Paducah; the majority of the budget can be found
within the General Fund.
1 I Page
GENERAL FUND STATEMENT OF REVENUE AND EXPENDITURES
Expenditures
Actual
FY2022
Actual
FY2023
Revised
FY2024
Proposed
FY2025
Revenues
$1,870,721
$1,910,791
$2,180,341
$2,290,190
Leases
0
$100,343
0
0
Fines
$90,933
$120,939
$102,500
$100,500
Grants
$1,581,482
$5,095,654
$1,116,000
$991,305
Interest Income
$206,665
$1,416,842
$900,000
$1,400,000
Loans
0
$2,921,340
0
0
Charges for Service
$760,885
$808,381
$743,520
$832,980
Other Fees
$70,372
$116,006
$82,550
$57,000
Licenses
$29,497,397
$31,663,059
$30,878,500
$32,733,500
Permits & Fees
$565,335
$570,066
$564,500
$557,000
Property Rent
$376,356
$406,121
$456,045
$542,000
Taxes
$8,456,428
$8,895,878
$8,566,150
$9,174,095
Recreation Fees
$100,855
$152,001
$92,500
$143,000
Sales
$42,562
$21,233
$23,500
$27,000
Audit Adjustments
$103,955
0
0
0
Interfund Transfers
$549,456
$663,881
$520,756
$595,570
Total Revenues
$42,402,682
$52,951,753
$44,046,521
$47,153,950
Expenditures
Administration
$1,870,721
$1,910,791
$2,180,341
$2,290,190
Finance
$1,245,517
$1,319,600
$1,467,617
$1,522,982
Technology
$894,625
$3,524,572
$1,506,521
$2,033,876
Clerk/Customer
$448,853
$447,338
$469,663
$528,632
Experience
Planning
$603,360
$647,471
$793,342
$905,893
Police
$11,642,350
$12,637,436
$13,486,837
$14,063,509
Fire
$9,729,500
$10,438,612
$11,387,316
$11,899,435
Public Works
$3,988,232
$4,205,814
$4,794,212
$4,975,504
Parks and Recreation
$3,123,799
$3,316,436
$3,786,090
$4,466,056
Cable Authority
$132,612
$85,343
$85,355
$85,325
Human Rights
$10,914
$10,820
$23,643
$15,215
Engineering/Floodwall
$1,547,400
$1,604,703
$1,931,910
$2,083,848
Human Resources
$500,749
$505,168
$677,694
$707,568
Audit Adjustments
$347,561
$882,911
0
0
Interfund Transfers
$3,252,460
$6,975,815
$3,559,336
$12,059,746
Total Expenditures
$39,338,653
$48,512,830
$46,149,877
$57,637,779
2 1 P a g e
GENERAL FUND STATEMENT OF REVENUES BY SOURCE
31
Actual
FY2022
Actual
FY2023
Revised
FY2024
Proposed
FY2025
Fines
Warrant Service Fee
$32,430
$37,960
$30,000
$32,000
Nuisance Violations
$24,852
$49,917
$45,000
$46,000
Other Fines
$33,648
$33,062
$27,500
$22,500
Grants
State Incentive- Police
$416,351
$490,056
$455,000
$458,000
State Incentive - Fire
$361,305
$401,000
$382,000
$375,000
Other Grants
$803,827
$4,204,597
$279,000
$158,305
Interest Income
$206,665
$1,416,842
$900,000
$1,400,000
Charges for Service
Tax Collection Fee - PJC
$8,187
$8,347
$8,000
$8,600
Tax Collection Fee - School
$218,976
$232,684
$220,000
$262,000
Overhead (Admin) Charges
$345,000
$364,720
$362,220
$363,800
Other Charges for Service
$188,722
$202,629
$153,300
$198,580
Licenses & Permits
Payroll Tax
$17,958,572
$19,383,060
$19,000,000
$20,300,000
Insurance Tax
$5,834,012
$6,331,216
$6,100,000
$6,500,000
Business License
$5,297,560
$5,375,589
$5,400,000
$5,450,000
ABC License
$164,976
$191,680
$180,000
$185,000
License Penalties
$413,107
$418,281
$225,000
$325,000
Revenue sharing with County
($170,830)
($36,767)
($26,500)
($26,500)
Permits & Fees
KY Telecommunication Tax
$309,648
$315,011
$315,000
$293,000
Building & Electrical
$187,660
$182,041
$181,000
$201,000
Other Permits & Fees
$68,028
$73,014
$68,500
$63,000
Property Rent & Sales
Forest Hills Lease
$340,762
$363,240
$426,045
$432,000
Other Property Rent & Sales
$35,595
$42,881
$30,000
$110,000
Taxes
Real Current Year
$5,509,977
$5,869,136
$6,085,000
$6,475,000
Personal Current Year
$554,439
$593,663
$600,000
$600,000
Vehicle Tax County
$913,410
$996,543
$905,000
$1,016,000
PJC Tax Collection
$361,124
$368,753
0
0
Local Bank Deposit Tax
$403,997
$406,141
$416,000
$405,000
PI LT - Paducah Power
$247,152
$246,135
$247,000
$236,000
Annexation Rebates
($47,125)
($118,173)
($50,850)
($56,905)
Other Taxes
$513,456
$533,680
$364,000
$499,000
Recreation Fees
$100,855
$152,001
$92,500
$143,000
Sales
$42,562
$21,233
$23,500
$27,000
Other Fees
$70,372
$116,006
$82,550
$57,000
Audit(GASB Adjustments
$103,954
$3,021,723
0
0
Interfund Transfers
$549,456
$663,881
$520,756
$595,570
Total Revenues
$42,402,682
$52,951,782
$44,046,521
$47,153,950
31
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 ensure our core
values are intentionally fulfilled as
we strive to carry out our mission.
ADMINISTRATION
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 Board of
Commissioners' 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 (CAO) 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, strategic plan, and
capital improvement plan.
The communication function and grants
administration also reside in the City
Manager's Office. The Communications
Manager 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. The Grants
Administrator applies for and administers
federal, state, and private grants.
4 1 P a g e
Staffing Summary: Administration
Actual Revised Actual Proposed
FY2022 FY2023 FY2024 FY2025
Mayor & Commissioners
Mayor
1.0
1.0
1.0
1.0
Commissioner
4.0
4.0
4.0
4.0
City Manager
City Manager
1.0
1.0
1.0
1.0
Assist. City Manager
1.0
1.0
1.0
1.0
Communications Manager
1.0
1.0
1.0
1.0
ERP Manager*
1.0
1.0
0.0
0.0
Business Analyst*
1.0
1.0
0.0
0.0
Grants Administrator
1.0
1.0
1.0
1.0
Senior Admin Assistant
1.0
1.0
1.0
1.0
TOTAL 12.0 12.0 10.0 10.0
*For FY2024 ERP Manager became Software Manager and Business Analyst became Software
Specialist and moved to Technology Department.
5 1 P a g e
FY2024 Accomplishments:
➢ Held an annual retreat with the Commission to create the City Commission Priorities,
worked with the Leadership Team to implement the priorities and completed regular
reporting. The Administration department also plays a key role in the implementation
of the priorities.
➢ Adopted and implemented a balanced budget.
➢ Continued to work with the Board of Commissioners on the proposed expenditures
for the 2020 bond proceeds and complete the projects utilizing ARPA funds.
➢ Lead the Natural Gas and Telecommunications Franchise process.
➢ Implemented comprehensive marketing campaign for mental health awareness
including social media posts, proclamations, wrapping of PATS cutaway bus, and a
billboard.
➢ Developed marketing campaign focusing on beautification and code awareness
called Considerate & Kind Paducah.
➢ Created Customer Use and Commenting Policy for social media sites.
➢ Worked with Paducah Human Rights Commission to provide media training, logo
development, and marketing materials for Fair Housing Luncheon.
➢ Focused on growing social media presence with launch of City of Paducah
Instagram page and number of e -news subscribers with a nearly 50 percent growth
since previous fiscal year.
➢ Provided regular grant update reports and presented the list of current, pending and
closed grants to the Board of Commissioners
FY2025 Goals:
➢ Continue to oversee the implementation and complete the reporting for the City
Commission Priorities.
➢ Continue to focus on promotions, education, and awareness of City Commission
Priorities with specific communication campaigns regarding the Trails and Bike
Lanes, Mental Health Awareness, Quality of Life, and more.
➢ Explore using an outside facilitator to create the Commission Priorities for 2025.
➢ Continue to work with the Board of Commissioners on the proposed expenditures for
the 2020 bond proceeds.
➢ Lead the Natural Gas and Telecommunications Franchise process.
Maintain the quarterly grant reporting process and continue to present the list of
current, pending and closed grants to the Board of Commissioners.
6 1 P a g e
Department Budget Summary: Administration
Department Summary:
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Personal Services
$995,889
$1,011,002
$965,935
$981,545
Contractual Services
$557,106
$567,318
$842,911
$938,295
Commodities
$99,794
$108,929
$151,495
$150,350
Contributions
$217,933
$223,542
$220,000
$220,000
Total Dept. Budget
$1,870,722
$1,910,791
$2,180,341
$2,290,190
Division Summary:
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Mayor & Commission
Personal Services
$202,572
$211,349
$210,658
$209,068
Contractual
$51,209
$1,131
$1,160
$11,700
Services
Commodities
$52,678
$60,113
$82,750
$83,450
City Manager
Personal Services
$793,317
$799,653
$755,277
$772,477
Contractual
$34,189
$21,519
$42,920
$25,795
Services
Commodities
$47,116
$48,816
$68,745
$66,900
Corporate Counsel
Contractual
$223,710
$280,794
$325,000
$250,000
Services
Other'
Contractual
$247,998
$263,874
$473,831
$650,800
Services
Contributions
$217,933
$223,542
$220,000
$220,000
Commodities
0
0
0
0
Total Dept. Budget
$1,870,722
$1,910,791
$2,180,341
$2,290,190
'Other includes Non -Departmental, Memberships & Contingency, and Civic Beautification
divisions of Administration
7 1 P a g e
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: budget preparation,
accounting/payroll, debt management, budget monitoring, revenue collection, 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, the annual budget, and the Comprehensive
Annual Financial Report. This division processes bi-weekly payroll for all employees
and prepares all manner of payroll -related reports, along with processing all purchase
requisitions entered by departments, issuing over 6,000 vendor payments a year.
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
Actual
FY2022
Actual
FY2023
Revised
FY2024
Proposed
FY2025
Administration
Director of Finance
1.0
1.0
1.0
1.0
Senior Admin Assistant
1.0
1.0
1.0
1.0
Accounting & Budget
Controller
1.0
1.0
1.0
1.0
Senior Accountant
1.0
1.0
1.0
1.0
Accountant
2.0
2.0
2.0
2.0
Revenue
Revenue Manager
1.0
1.0
1.0
1.0
Revenue Auditor
1.0
1.0
1.0
1.0
Revenue Technician II
0.0
1.0
1.0
1.0
Revenue Technician
3.0
2.0
3.0
3.0
TOTAL
11.0
11.0
12.0
12.0
FY2024 Accomplishments:
➢ Awarded the 33rd consecutive GFOA Certificate of Achievement for Excellence
in Financial Reporting for the FY2023 Comprehensive Annual Financial Review
➢ Coordinated foreclosure actions for numerous delinquent property tax accounts
➢ Utilized social media in an effort to detect business licensing non-compliance
➢ Maintained the City's bond rating
➢ Prepared the FY2025 budget
➢ Continued to refine ERP software; including support for Fleet Maintenance
software; and, ESS development and support
FY2025 Goals:
➢ Continue to monitor opportunities to refinance debt issues, when possible
➢ Refine the General Fund's 5 -year projection tool for revenues and expenditures
➢ Produce an audit document worthy of receiving the GFOA Certificate for
Achievement for Excellence in Financial Reporting
➢ Produce Paducah's second Popular Annual Financial Report (PAFR) for FY2024
➢ Refine ERP software Phase 1 —Accounting, Budget, Purchasing
➢ Refine ERP software replacement Phase 2- Business Licenses and General
Billing
➢ Refine ERP software Phase 4 — Property Taxes
➢ Refine ERP software Phase 5 — Human Resources/Payroll
➢ Continue to streamline the look and evaluate the functionality of the City of
Paducah Budget document
➢ Maintain the City's bond rating of AA -
Continue developing methods, processes, procedures, and partnerships in an
effort to attain 100% business license and payroll tax compliance
➢ Continue efforts to collect delinquent accounts, including but not limited to:
property taxes, business licenses, and payroll taxes
➢ Continue engagement with Arbitrage Consultants to review 2020A GOB
compliance
9 1 P a g e
Department Budget Summary: Finance
Department Summary:
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Personal Services $1,057,229
$1,146,258
$1,272,277
$1,327,592
Contractual Services $118,387
$83,936
$86,200
$81,235
Commodities $69,904
$89,405
$109,140
$114,155
Total Dept. Budget $1,245,520
$1,319,599
$1,467,617
$1,522,982
Division Summary:
Revenue
Actual
FY2022
Actual
FY2023
Revised
FY2024
Proposed
FY2025
Administration
$383,645
$394,528
$480,593
$501,222
Personal Services
$285,771
$336,628
$352,054
$370,408
Contractual Services
$3,198
$3,242
$3,860
$3,310
Commodities
$8,622
$7,970
$16,150
$15,980
Accounting & Budget
Personal Services
$387,813
$415,102
$439,630
$455,962
Contractual Services
$46,317
$28,623
$29,830
$24,485
Commodities
$18,266
$20,427
$28,750
$27,975
Revenue
Personal Services
$383,645
$394,528
$480,593
$501,222
Contractual Services
$68,872
$52,071
$52,510
$53,440
Commodities
$43,016
$61,008
$64,240
$70,200
Total Dept. Budget
$1,245,520
$1,319,599
$1,467,617
$1,522,982
Certificate
°Achievement
FOR EXCELLENCE 10F
Financial Reporting
101Page
TECHNOLOGY
Department Mission:
The mission of the City of Paducah Technology Department is to provide quality, cost-
effective services while advancing the use of technology in city government to increase
excellence in operational efficiency and responsiveness This is accomplished by
providing professional and technical services in:
➢ Advisory roles to its customers;
➢ Network and telecommunication infrastructure;
➢ Application software implementation, training, and support;
➢ Geospatial data, information, analysis, and solutions.
The Technology department consists of four divisions: Support, Infrastructure, Software,
and Geographic Information Systems (GIS).
Support:
The support division provides both hardware and software support to all users of
technology in the City of Paducah as well as Joint Sewer Agency. This division currently
provides support to over 375 users and approximately 900 endpoints.
Infrastructure:
The Technology Department administers and maintains the City network operations
center providing voice and data communications and network resources to all City
departments 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 Paducah Police and Fire Departments wireless mobile network,
hardware, software, and network infrastructure for 911 operations is administered and
maintained by the Technology Department.
Software:
The Software division is responsible for implementation, deployment, process
improvement analysis, business intelligence and training for all software used by the
City of Paducah and Joint Sewer Agency. This division acts as a liaison between
software as a service providers and end users; most notably Tyler Technologies.
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 oversees 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 are provided for all City departments using GIS. This division
provides contractual GIS services to McCracken County and E911. Technical
assistance is also shared with Paducah Power, Paducah Water, and Joint Sewer
Agency.
11 IPage
Staffing Summary: Technology
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Director Information Tech
1.0
0.0
0.0
0.0
Chief Technology Director
0.0
1.0
1.0
1.0
Software Manager
0.0
0.0
1.0
1.0
Software Specialist
0.0
0.0
1.0
1.0
Systems Administrator
0.0
0.0
1.0
1.0
Systems Technician
0.0
0.0
1.0
1.0
Network Administrator
2.0
2.0
0.0
0.0
Help Desk Technician
1.0
1.0
1.0
1.0
GIS Manager
0.0
1.0
1.0
1.0
GIS Specialist
1.0
1.0
1.0
1.0
TOTAL
5.0
6.0
8.0
8.0
"For FY2024 ERP Manager became Software Manager and Business Analyst became Software Specialist and
moved from Administration to Technology.
FY2024 Accomplishments:
➢ Updated Computer Aided Dispatch addressing Geographic Information System
database to Ky State NextGen 911 standards
➢ Modernized server infrastructure by virtualizing 25 physical servers
➢ Conducted phishing awareness training for all employees and started a monthly
phishing testing campaign
➢ Implemented Multi -factor authentication (MFA) for Microsoft 365 accounts
➢ Implemented a digital time and attendance solution for all hourly employees
➢ Updated all EnerGov reports for Fire Prevention to increase load time and efficiency
FY2025 Goals:
➢ Financial Transparency Portal for citizens
➢ Capital Project Transparency Portal for citizens
➢ Internally, use the data we have more efficiently to create meaningful reports that
compare data to find what we are doing well and what needs attention
➢ Internally, use the data we have to create reports to replace the laborious task of
piecing together information we need to report metrics and complete processes in a
timely and more efficient manner
➢ Meet with each department Director to analyze their business processes in order to:
o Ensure full adoption of the system to maximize our ROI
o Analyze existing processes that could be automated
o Remove any barriers, if able, caused by the system
➢ Continued network infrastructure improvements
121Page
Department Budget Summary: Technology
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Personal Services
$433,604
$416,145
$794,902
$857,313
Contractual Services
$353,038
$2,955,855
$475,349
$569,097
Commodities
$67,312
$94,485
$130,325
$115,380
Capital Outlay
$40,671
$58,087
$105,945
$492,086
Total Dept. Budget
$894,625
$3,524,572
$1,506,521
$2,033,876
13 IPage
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.
141Page
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, oversee
the 311 App, 311 Online Portal and OpenCounter Scope My Project software. Special
Event Permits are processed through the Customer Experience Department.
Additionally, the Customer Experience Department handles general inquiries and
complaints and solicits and maintains feedback data. We are in charge of making
recommendations for continual improvements to internal processes and customer
experiences.
Staffing Summary: Customer Experience
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
City Clerk / Director of Customer Exp.
1.0
1.0
1.0
1.0
Assistant City Clerk
1.0
1.0
1.0
1.0
Senior Customer Exp. Representative
1.0
1.0
1.0
1.0
Customer Exp. Representative
2.0
1.0
1.0
2.0
TOTAL
5.0
4.0
4.0
5.0
15 IPage
FY2024 Accomplishments:
➢ Updated the City of Paducah Ethics Ordinance and became a KLC Certified City
of Ethics.
➢ Oversaw Special Event Permitting for 167 events in the calendar year 2023
➢ E-mail Address for Customer Experience was added to every page of the City's
website
➢ Received and responded to over 5,000 citizen inquiry e-mails to
customerexp@paducahky.gov
➢ Maintained OpenCounter Scope My Project
➢ Hosted 24 Kick -Start Meetings to assist organizations and entrepreneurs who
want to start or expand a business or complete a renovation in Paducah
➢ Assisted approximately 9,032 walk-in visitors to City Hall in 2023 and answered
approximately 8,730 calls to the main City Hall phone number
➢ Assisted with project management for the Request for Proposals related to the
911 Radio System Upgrade
➢ Over 2300 Tyler 311 requests processed in calendar year 2023
FY2025 Goals:
➢ Work with Departments to update various sections of the Paducah Code of
Ordinances.
➢ Continue to support citizens, visitors, and businesses through Kick -Start
Meetings, OpenCounter, 311, Walk -In Visitor Assistance, Public Art Exhibits,
access to public records, alcoholic beverage control, special event permitting,
and community partnerships
➢ Enact a Leadership Training Seminar for Boards and Commission members.
➢ Integrate Scope My Project with Energov
Department Budget Summary: Customer Experience
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Personal Services
$372,605
$383,688
$401,678
$455,502
Contractual Services
$29,994
$42,734
$33,360
$36,030
Commodities
$28,718
$20,356
$29,430
$37,100
Capital Outlay
$17,536
$559
$5,195
0
Total Dept. Budget
$448,853
$447,337
$469,663
$528,632
161Page
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 & 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 citizens
of Paducah.
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.
Responsibilities
The foundational guide for fulfilling the department's mission is the Comprehensive Plan
for the City of Paducah; the 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, Board of Adjustment, and the Historical
and Architectural Review Commission (HARC). The department must also tend to the
ordinance's update needs.
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. The Administration division also handles
the sale of city -owned properties and provides staff support to the Urban Renewal and
Community Development Agency (URCDA).
Planning
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.
171Page
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 of course
fulfill the Comprehensive Plan.
The Main Street program is another focused program implementing a keystone objective
of the Comprehensive Plan: continued revitalization of downtown. The department has
the Downtown Development Specialist and the Main Street director who work to recruit
business and linking partner associations, downtown stakeholders and the Main Street
Advisory Board. The Main Street Board of Directors, a board of seven citizens, has the
responsibility of assisting with the Main Street accreditation process, coordinating with
staff in executing strategies of the Four -point Main Street approach.
Downtown Incentives:
Staff is also responsible for promoting and administering the downtown incentive
programs: facade grants, new business grants, roof stabilization grants, tax moratorium
program and the upper story residential grant program.
MAIN STREET 4 -POINT ECONOMIC STRATEGY
Build a diverse economic Create an inviting. inclusive
base I Catalyze smart rew atmosphere I Celebrate historic
investment I Cultivate a strong character I Foster accessible.
entrepreneurship ecosystem people -centered public spaces
ilkECONOMIC DESIGN
VITALITY
MF COMMUNITY
TRANSFORMATION
ORGANIZATION PROMOTION
Build leadership and strong Market district's defining assets
organizational capacity I Ensure ti, I Communicate unique
broad community ergagemert I features through storytelling
Forge partnerships across sectors Support buy -local experience
Entertainment Destination Center: Enables pedestrians to purchase to -go cups and
carry on the sidewalks, along the riverfront, and in common areas. Supports directly bars,
restaurants, and entertainment venues. Draws people to downtown to shop, dine, stay,
and partake in cultural attractions.
Downtown Design Guidelines: Articulates design guidelines for historic buildings and new
infill construction in historic district.
Local Grows Here Campaign: Marketing campaign to attract and grow local businesses.
Includes OPEN flags for every downtown business, branded merchandise,
print/radio/media marketing.
18 Page
Remote Workers Incentive Program: Create and implement an effective incentive
program to attract and retain remote workers.
The Business Development Specialist leads this program. The Remote Workers Incentive
Program seeks to attract new professionals to move to Paducah, while keeping their
current job. The proposed project combines a number of initiatives:
- Market Paducah's high quality of life, schools, and affordability
- Direct assistance for moving and set-up expenses
- Perks packages to cultural organizations, local businesses, and professional
networks.
- 1 -year payroll tax rebate program to eliminate barrier to entry.
The commissions priority is to have 25 remote workers in Paducah. Planning staff will
continue to process and review applications in FY25 to achieve the target of 25 workers.
Planning staff will be reviewing applications not accepted to determine if there needs to
be modifications made to the program to increase participation. To date we have
approved a total of 12 remote workers.
Southside Enhancements: Targeted empowerment, engagement, and beautification of
Southside Neighborhoods.
The Southside region comprises of eight distinct neighborhoods. The Planner leads this
multi -departmental, multi -pronged community development initiative to bring attention,
engagement, and resources to a historically underserved area. In FY23, the City kicked
off the Rise and Shine project. Rise and Shine was an 8 -week initiative that encourages
neighbors to work together to spruce up their neighborhoods and take full advantage of
a week of free, expanded city services. At the end of the week, neighbors, community
organizations, and city staff gather together to celebrate. In late FY24 two housing grant
incentives were developed and opened to residents of the Walter Jetton neighborhood
for home repair and new construction. Two repair incentives reserved for small
businesses located on the Southside were opened as well. As we enter FY25 we are
going to be developing additional initiatives around beautification, neighborhood
stabilization, housing development, access to open space, and infrastructure
improvements. Planning Staff will be working with Incremental Development Alliance to
train small scale developers to help carry out the initiatives of the Southside program.
Planning Staff will also be working on drafting and implementing a long-range
neighborhood plan for the Walter Jetton neighborhood and a bicycle/pedestrian plan that
will tie into the ongoing Greenway Trail project. This work will establish a foundation to
apply for Bicycle Friendly Community designation.
191Page
Annexations: Proactively annex adjacent properties into city corporate boundaries.
The Senior Planner is responsible for working with property owners to assess and
implement annexations into the city limits. Priority is given to industrial, commercial, and
multi -family residential properties. The city has developed an annexation strategy and
incentive to be able to promote annexations in the City. The primary goal is to make the
boundaries of the City as compact and contiguous as possible. With additional
consideration for future development and density. SB141 has placed additional
notification requirements on annexations, but Planning Staff plan to continue to carry out
the outlined annexation strategy.
Comprehensive Plan: Joint Agency Comprehensive Plan with McCracken County
Planning Staff will be working in partnership with McCracken County to complete a joint
agency Comprehensive Plan for the City and County. Kendig Keast has been hired to
facilitate the planning process and create the planning document. The goal is for the plan
to be adopted early in FY24.
Economic Development: Establish an economic development recruitment strategy
The Planning Department will be working to establish an economic development
recruitment strategy. Part of the concept will be to create prospectus, marketing material,
and train professionals to be able to attract development and investment at national
commercial real estate conferences.
FY2024 Highlights:
Land Use and Zoning Application Reviews for Public Hearing
The Planning Department has taken the opportunity to evaluate planning cases and board
decision outcomes and identify ways to streamline the process and improve efficiency.
Planning Department staff have been working on code revisions that allow for
administrative approvals on certain applications or requests which has reduced the
number of applications presented in front of the boards.
- Planning Commission: 23 applications
- In house waivers 29 applications
- BOA: 23 applications
- HARC: 15 applications
- HARC Administrative approvals 15 applications
- Annexations: 2 consensual
*an additional 128 applications were processed within the department administratively
that did not require a public hearing.
201Page
Economic Development
- Final approval of the Tax Increment Financing (TIF) project by the Kentucky
Economic Development Finance Authority. Awarded $21.4 million over a 20 -year
period. Upon submission D dated 12/31/2023, $15,694,606 in capital investment
of which $9,771,827is public infrastructure had been invested.
- Implemented the executed City Block Development Agreement. Weyland
Ventures will invest $21 million in a new hotel and mixed-use housing/commercial
development. The town square development of the project is complete
- Approved 3 new residential subdivisions, a 4t" is in preliminary plat phase.
- Remote workers incentive program has had 2 individuals move to Paducah and
receive the awards package. One additional remote worker has made the move
and the request for reimbursement is under review. 2 additional workers have
moved to Paducah but has not yet submitted reimbursement requests.
Business Growth and Expansion
- Business Retention Meetings (one-on-one) held with 80 unique businesses.
- Assisted with Minority Business Development with WKCTC.
- Sponsored Small Business Training Resources in partnership with the Chamber
of Commerce.
- Assisted Small Business Development through Sprocket.
- Developed strong partnerships with economic development partners, GPED,
Murray State, SBDC.
- Hosted developer workshop with Incremental Development Alliance, Tetra Tech,
and ICMA
- Expanded remote worker program to Make My Move platform
Downtown Development Incentives
- Roof stabilization: no new projects this year, we did have one change order request
approved in the amount of $3,355 and total $12,450 additional private investment
- Upper Story Residential: 3 applications approved, 2 completed project in the
amount of $93,960.41 and totaled over $1.5 million in private investment.
- Fagade: 6 projects in the amount of $10,048 and totaled $21,686 in private
investment.
- New Business Grant: 7 new business grants awarded in the amount of $77,766
and totaled $204,980 in private investment.
21 IPage
Neighborhoods & Housing
- Continued work on the Southside Neighborhoods Initiative, and completed the two
neighborhood events. Worked with community volunteers and area residents to
solicit feedback. We developed a steering committee to assist with facilitating the
process.
- Completed the Northside Historic Neighborhood District Survey to be placed on
the National Register of Historic Places.
- A total of 6 surplus properties was sold in FY 2024 with a proposed $697,927 in
new investment. Developed a new evaluation process for selling surplus properties
and added additional incentives to the program. Including providing house plans
to participants who are awarded a surplus property.
FY2025 Planning Goals:
• Establish framework for bicycle friendly community through the implementation of
the Greenway Trail
• Connect main commercial corridors by bike paths and/or bike lanes
• Implement the city-wide bicycle plan
• Support multi -departmental Greenway Trail expansion
• Review the Southside Incentives for possible enhancement or expansion
• Implement Creative and Cultural Council Strategic Plan
• Develop Economic Development Strategic Plan
• Adopt Joint Agency Comprehensive Plan
• Encourage, incentivize and/or support more housing options throughout the City
• Promote occupancy in all downtown buildings
• Encourage and assist local business attraction, retention and expansion
• Improve the Planning Commission, BOA and HARC to be more user-friendly,
streamlined, and resilient
• Recommend new landscaping requirements for the enhancement of new
commercial development and subdivisions
• Remove parking requirements
• Introduce corner stores into the historic fabric of the R-3 and R-4 Zones
• Streamline Energov
221Page
Staffing Summary: Planning
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Administration
$505,055
$546,274
$627,037
$730,673
Director of Planning
1.0
1.0
1.0
1.0
Senior Admin Assistant
1.0
1.0
1.0
1.0
Planning
$10,995
$1,279
$3,110
$5,500
Downtown Dev. Specialist
0.0
1.0
1.0
1.0
Business Dev. Specialist
1.0
1.0
1.0
1.0
Principal Planner
1.0
1.0
0.0
0.0
Senior Planner
1.0
1.0
0.0
0.0
Planner
2.0
1.0
0.0
0.0
Planner 1
0.0
0.0
1.0
1.0
Planner II
0.0
0.0
1.0
1.0
Planner III
0.0
0.0
1.0
1.0
TOTAL
7.0
7.0
7.0
7.0
Department Budget Summary: Planning
Department Summary:
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Personal Services
$505,055
$546,274
$627,037
$730,673
Contractual Services
$13,279
$12,895
$19,970
$21,015
Commodities
$74,032
$87,024
$143,225
$148,705
Capital Outlay
$10,995
$1,279
$3,110
$5,500
Total Dept. Budget
$603,361
$647,472
$793,342
$905,893
Division Summary:
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Administration
Personal Services
$217,095
$235,356
$246,096
$255,879
Contractual Services
$5,627
$7,513
$10,905
$11,020
Commodities
$8,495
$12,001
$10,455
$14,200
Capital Outlay
$10,995
$1,279
$3,110
$5,500
Planning
Personal Services
$287,960
$310,918
$380,941
$474,794
Contractual Services
$7,652
$5,382
$9,065
$9,995
Commodities
$65,537
$75,023
$132,770
$134,505
Total Dept. Budget
$603,361
$647,472
$793,342
$905,893
23 IPage
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.
POLICE
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 strive each day to
have positive, proactive interaction with
members of our community. 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
Enforcement, 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 Drug 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.
241Page
Staffing Summary: Police
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Administration
Police Chief
1.0
1.0
1.0
1.0
Captain
1.0
1.0
1.0
1.0
Police Officer
2.0
1.0
1.0
1.0
Senior Admin Assistant
1.0
2.0
2.0
2.0
Deflection Specialist
0.0
0.0
0.0
1.0
Operations (Patrol)
Assistant Chief
1.0
1.0
1.0
1.0
Captain
4.0
4.0
4.0
4.0
Sergeant
7.0
7.0
7.0
7.0
Police Officer
50.0
51.0
49.0
49.0
Support Services (Investigations)
Assistant Chief
1.0
1.0
1.0
1.0
Captain
1.0
1.0
1.0
1.0
Sergeant
2.0
2.0
2.0
2.0
Police Officer
8.0
8.0
10.0
10.0
Record Division Manager
1.0
1.0
1.0
1.0
Senior Records Clerk
1.0
1.0
1.0
0.0
Records Clerk
3.0
2.0
2.0
2.0
Crime Analyst II
1.0
1.0
1.0
1.0
Senior Evidence Technician
1.0
1.0
1.0
1.0
Evidence Technician
1.0
1.0
1.0
1.0
Senior Admin Assistant
0.0
0.0
0.0
1.0
COPS Grant
Police Officer
3.0
3.0
3.0
3.0
TOTAL 90.0 90.0 90.0 91.0
FY2024 Accomplishments:
➢ The number of "major crimes" reported - murder, rape, robbery, aggravated
assault and "other assaults" - dropped two percent from 2022 to 2023. For the
fourth year in a row, reported crime overall dropped or remained steady, and we
continued to drop below the historic 16 percent decrease from 2019.
➢ Officer James Robbins was named Employee of the Year for 2023. He was
recognized for his continuing devotion to his job and the citizens of Paducah. He
is an unofficial leader and a mentor for young officers, and often goes beyond his
assigned duties to assist citizens with whom he comes in contact. He is a "go -to"
for professional and personal advice and guidance in times of need. He for many
years has served as a Police Training Officer and Firearms Instructor.
➢ More than 35 officers and civilian employees and six Paducah citizens were
honored at the department's annual Awards Ceremony. Officer Andrew Parrish
received a Meritorious Service Award, the department's second-highest award.
25 IPage
➢ Joe Hayes was promoted to assistant chief; Jordan Murphy to captain; and Beau
Green and A.J. Parrish to sergeant. Assistant Chief Justin Crowell and Officer
Kevin Collins retired.
➢ The department hired three officers, a crime analyst and a Records clerk.
➢ Officers Gretchen Morgan, Zane White and Cassandra Ravens continued their
assignments in the School Resource Officer program. In cooperation with
Paducah Independent Schools, the department finalized a grant and organized
the program in FY21. The officers are assigned to Paducah Tilghman High
School and Paducah Middle School, and Clark Elementary schools.
➢ 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.
➢ An officer remains in Poland with his National Guard unit.
FY2025 Goals:
➢ Operational Efficiency: We will evaluate current geographical zone boundaries
and location -based dispatching. We will seek more efficient practices related to
repeat calls for service.
➢ Crime and Collision Reduction: We will reduce overall crime by five percent. This
will be accomplished by continuing an intelligence -led, problem -oriented approach.
We will reduce the number of traffic collisions by five percent. This will be
accomplished by updating our collision reduction plan with continued focus on
education, enforcement and engineering.
➢ Community Engagement: We will increase our interactions with community
members through our Community Engagement Officer. We will facilitate
community meetings in all neighborhoods. We will enhance our efforts in VIPS,
Explorers and similar community programs.
➢ Personnel: We will establish a peer support program and develop a holistic
wellness program to increase the health and wellness of our personnel. We will
continue employee development by providing quality training to increase
knowledge, skills and abilities. We will continue focusing on recruitment and
retention to achieve and maintain full staffing.
➢ Technology: We will continue toward replacement of our radio system. We will
utilize technology to improve efficiency in all areas of the department.
261Page
Department Budget Summary: Police
Department Summary:
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Personal Services
$9,712,500
$10,553,574
$11,141,300
$11,399,665
Contractual Services
$551,568
$574,090
$558,819
$855,762
Commodities
$1,378,282
$1,509,773
$1,612,018
$1,735,137
Capital Outlay
0
0
$9,700
$72,945
Total Dept. Budget
$11,642,350
$12,637,437
$13,321,837
$14,063,509
Division Summary:
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Administration
Personal Services
$593,411
$682,005
$714,771
$821,149
Contractual
$406,877
$432,122
$393,604
$659,165
Services
Commodities
$295,469
$346,975
$376,771
$369,974
Capital Outlay
0
0
0
$72,945
Operations (Patrol)
Personal Services
$6,845,312
$7,312,913
$7,659,669
$7,710,692
Contractual
$108,367
$89,262
$102,560
$113,515
Services
Commodities
$872,166
$947,349
$984,940
$1,076,448
Capital Outlay
0
0
0
0
Support Services
(Investigations)
Personal Services
$2,028,796
$2,243,972
$2,428,127
$2,536,217
Contractual
$36,324
$52,706
$62,655
$83,082
Services
Commodities
$196,882
$203,726
$238,397
$279,005
Capital Outlay
0
0
$9,700
0
COPS Grant
Personal Services
$244,981
$314,684
$338,733
$331,607
Commodities
$13,765
$11,723
$11,910
$9,710
Total Dept. Budget
$11,642,350
$12,637,437
$13,321,837
$14,063,509
271Page
Department Mission:
The Fire Department's Mission is comprised of three (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.
The Fire Department consists of four (4) divisions:
Administration:
FIRE
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.
'iV4
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 and rescue emergencies and for
medical assistance.
Prevention:
The Prevention Division is responsible for city-wide fire prevention in the form of the fire
safety program, the construction program, the code enforcement program, fire
investigation, and public education. The fire safety program is carried out by the Fire
Marshal section which 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 Fire 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. The new construction program is carried
out by the construction section that 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 program is carried out by the code enforcement section that enforces
281Page
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.
Staffing Summary: Fire
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Administration
Fire Chief
1.0
1.0
1.0
1.0
Dep. Fire Chief Fire Prevention
1.0
1.0
1.0
1.0
Deputy Fire Chief Operations
1.0
1.0
1.0
1.0
Suppression
Fire Assistant Chief
3.0
3.0
3.0
3.0
Captain
15.0
15.0
15.0
15.0
Lieutenant
15.0
15.0
15.0
15.0
Firefighter*
29.0
29.0
29.0
29.0
Prevention
Deputy Fire Marshal
2.0
2.0
2.0
2.0
Chief Building Inspector
1.0
1.0
1.0
1.0
Dep. Building Inspector
1.0
1.0
1.0
1.0
Chief Electrical Inspector
1.0
1.0
1.0
1.0
Dep. Electrical Inspector
1.0
1.0
1.0
1.0
Permit Technician
1.0
1.0
1.0
1.0
Code Enforcement Officer
3.0
3.0
3.0
3.0
Senior Admin Assistant
1.0
1.0
1.0
1.0
Training
Battalion Chief/Training Officer
1.0
1.0
1.0
1.0
TOTAL
77.0
77.0
77.0
77.0
"Including 2 authorized positions not budgeted
291Page
FY2024 Accomplishments:
➢ CY2023 – Responded to 4783 incidents
➢ Initiated 51 foreclosures
➢ CY2023 – 44 Demolitions – City ordered 19; Owners 25
➢ CY2023 – 671 permits issued for $63 million valuation
➢ CY2023 – 1,973 inspections for building and electrical
➢ CY2023 – 378 inspections for fire marshals
➢ CY2023 – 5,248 inspections for code enforcement
➢ CY2023 – 19 consultations
➢ Trained 4 new recruits
➢ CY2023 – Trained 15,952 man-hours
➢ Successful Contractor Conference w/record attendance
➢ CY2023 Issued 11 Mayfield Permits
➢ Continued pursuit of National Accreditation Process
➢ Implemented Vector Solutions for Learning Management and Scheduling
➢ Awarded grant for and installed Exhaust Capture Removal System.
➢ Awarded grant for boat from Port Security Grant Program
➢ Completed purchase of new training field location.
➢ Completed Katterjohn Demolition
➢ Maintained our ISO 2 score and increased the strength of our rating.
➢ Compiled and Received Feasibility Study regarding Staffing and Deployment of
fire department operations.
➢ Received new fire apparatus engine 3
FY2025 Goals:
➢ Continue National Accreditation Process pursuit towards "applicant agency"
➢ Pursue 3 personnel for suppression staffing with Assistance to Firefighters
Grant Program.
➢ Site clearance and security of new training field
➢ Implement Vector Solutions for Apparatus checks
➢ Implement fleet camera system to reduce risk.
➢ Purchase boat from Port Security Grant Funds
➢ Continue foreclosure and demolition actions
➢ Maintain inspection certifications and inspection schedules
➢ Complete annual recertifications 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, 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
301Page
Department Budget Summary: Fire
Department Summary:
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Personal Services
$8,423,301
$9,010,567
$9,577,297
$9,935,382
Contractual Services
$334,331
$394,622
$532,540
$551,505
Commodities
$954,860
$1,030,911
$1,247,881
$1,380,839
Capital Outlay
$17,007
$2,513
$29,598
$31,709
Total Dept. Budget
$9,729,499
$10,438,613
$11,387,316
$11,899,435
Division Summary:
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Administration
Personal Services
$584,520
$597,265
$616,547
$656,473
Contractual
$52,568
$58,686
$124,510
$124,265
Services
Commodities
$85,253
$76,044
$148,988
$150,025
Capital Outlay
0
0
0
0
Suppression
Personal Services
$6,913,463
$7,311,667
$7,783,064
$8,047,958
Contractual
$101,986
$107,790
$116,405
$119,035
Services
Commodities
$749,820
$810,342
$939,280
$1,047,636
Capital Outlay
$17,007
$2,513
$29,598
$31,709
Prevention
Personal Services
$887,693
$976,283
$1,048,207
$1,094,413
Contractual
$177,156
$225,655
$288,940
$305,425
Services
Commodities
$72,391
$85,900
$101,765
$117,245
Training
Personal Services
$37,625
$125,352
$129,479
$136,538
Contractual
$2,621
$2,491
$2,685
$2,780
Services
Commodities
$47,396
$58,625
$57,848
$65,933
Total Dept. Budget
$9,729,499
$10,438,613
$11,387,316
$11,899,435
31 IPage
PUBLIC WORKS
Department Mission:
It is our mission to provide effective and efficient maintenance and support services for
all citizens of Paducah. We strive to use cost effective resources to deliver quality
services for the maintenance of streets and City facilities.
Streets:
The Street Maintenance division is responsible for the maintenance of approximately
446 lane miles of City roadways in addition to right-of-way's, sidewalks, alleys, curbs
and gutters, independent storm sewer facilities, the landscaping of downtown and
landscaped areas outside of City parks. Street Maintenance maintains more than 3,000
traffic signs and 6,000 storm inlets. This division as requested assists the Engineering
Department with 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:
The Facility Maintenance division is responsible for the maintenance and care of 30
buildings (20 City employee occupied, 10 leased facilities), and 12 City owned/operated
traffic signals. This division provides support staff to the Parks Department for facilities
including pools, shelters, playground equipment, and the skate park. Additionally, the
Facility Maintenance Division provides custodial services of City -owned facilities and
downtown restrooms, and maintains the aesthetics of decorative lighting systems on
various City properties.
Staffing Summary: Public Works
Streets (Maintenance & Lighting)
Public Works Director*
Assistant PW Director*
Administrative Assistant*
Street Superintendent
Street Supervisor
Landscape Supervisor
Equipment Operator
Concrete Finisher
Right-of-way Maintenance
Laborer
Facility Maintenance
Public Works Director*
Assistant PW Director*
Administrative Assistant
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
0.25
0.25
0.25
0.25
0.25
0.25
0.25
0.25
0.25
0.50
0.50
0.50
1.0
1.0
1.0
1.0
2.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
3.0
3.0
3.0
3.0
2.0
1.0
1.0
1.0
13.0
15.0
15.0
15.0
2.0
0.0
0.0
0.0
0.25
0.25
0.25
0.25
0.25
0.25
0.25
0.25
0.25
0.25
0.25
0.25
321'Page
Fleet/Maintenance Superintendent
.50
0.0
0.0
0.0
Maintenance Superintendent
0.0
1.0
1.0
1.0
Maintenance Supervisor
1.0
1.0
1.0
1.0
Janitor/Collector
4.0
4.0
4.0
4.0
Traffic Technician
1.0
1.0
1.0
1.0
Master Electrician
1.0
1.0
1.0
1.0
Maintenance Technician
5.0
5.0
5.0
5.0
TOTAL
38.0
36.75
36.75
36.75
*Position split between funds in Public Works (Street, Maintenance, and Solid Waste)
FY2024 Accomplishments:
➢ Renovation of Probation & Parole facility
➢ Mural lighting upgraded
➢ Commission Chamber/Ante Room renovation
➢ Initiated renovation of Technology Dept.
➢ Paxton Park exterior renovation
➢ Compost office building replaced
➢ Replaced over 200 damaged/faded stop signs
➢ Installed a variety of over 1,000 plants in downtown beautification effort
➢ Fleet: Increased total number of external service contracts to 25
➢ Fleet: Continued to increase revenue to become self-sustaining enterprise fund
FY2025 Goals:
➢ Continue downtown beautification with installation of new trash receptacles and
benches
➢ Increase coverage for de-icing/snow removal
➢ Complete renovation of Technology Dept.
➢ Install Christmas lights on Walter Jetton
➢ Fleet: Implement new software Asset Works
33 IPage
Budget Summary: Public Works
Department Summary:
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Personal Services
$2,043,902
$2,222,863
$2,678,865
$2,813,202
Contractual Services
$121,151
$138,372
$157,255
$169,170
Commodities
$1,823,180
$1,830,059
$1,958,092
$1,993,132
Capital Outlay
0
$14,521
0
0
Total Dept. Budget
$3,988,233
$4,205,815
$4,794,212
$4,975,504
Division Summary:
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Streets (Main. & Light.)
Personal Services
$1,375,761
$1,463,711
$1,684,137
$1,739,489
Contractual Services
$86,646
$103,609
$113,175
$118,240
Commodities
$1,519,754
$1,512,626
$1,591,270
$1,609,040
Capital Outlay
0
$13,185
0
0
Facility Maintenance
Personal Services
$668,141
$759,152
$994,728
$1,073,713
Contractual Services
$34,505
$34,763
$44,080
$50,930
Commodities
$303,426
$317,433
$366,822
$384,092
Capital Outlay
0
$1,336
0
0
Total Dept. Budget
$3,988,233
$4,205,815
$4,794,212
$4,975,504
341Page
Department Mission:
Our mission is to provide an affordable and
positive comprehensive system of
recreational programs and facilities that are
designed to enhance the quality of life for
the residents of Paducah as well as
surrounding communities. The Parks
Department consists of three divisions:
Administration, Recreation and Events,
and Parks Maintenance.
Administration:
Administration is responsible for
department operations, strategic planning,
project development, project management,
and budget management. Administrative
staff handles all customer interactions to
include program registration, facility
reservations, Oak Grove Cemetery
management, and park related requests
and inquires.
Recreation and Events:
PARKS AND RECREATION
The Recreation and Events Division is
charged with providing quality programs and events for the community. The division
manages the operations of the Paducah Recreation Center, Paducah Farmer's Market,
Noble Park Pool, and Robert Cherry Civic Center. The division is also tasked with
implantation of large-scale community events to include the Independence Day
Celebration, Veteran's Day Parade, and the Christmas Parade. The Recreation and
Events division manages contracts with independent contractors, food and artisan
vendors, and concessionaire vendors.
Parks Maintenance:
The Parks Maintenance Division maintains 28 parks facilities, trails, and green spaces,
including the Paducah Recreation Center, the Noble Park Pool, and the splash pads at
Coleman Park and Brockenborough Rotary Health Park, Oak Grove Cemetery, and the
Transient Boat Dock. The division supports community festivals and events, as well as
provides well maintained sports playing facilities. The Park Ranger program also falls
under this division and provides park education and information, as well as assists with
security and planning for special events.
35 IPage
Staffing Summary: Parks and Recreation
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Administration
Director of Parks Services
1.0
1.0
1.0
1.0
Assistant Dir of Parks
1.0
0.0
0.0
0.0
Assistant Dir of Recreation
1.0
0.0
0.0
0.0
Parks & Rec Superintendent
1.0
0.0
0.0
0.0
Recreation Specialist
2.0
0.0
0.0
0.0
Senior Admin Assistant
2.0
1.0
1.0
1.0
Administrative Assistant
1.0
1.0
1.0
1.0
Parks Maintenance
Assistant Dir of Parks
0.0
1.0
1.0
1.0
Cemetery Sexton
1.0
0.0
0.0
0.0
Supervisor
2.0
2.0
2.0
3.0
Maintenance Technician
0.0
0.0
0.0
1.0
Laborer*
10.7
12.7
12.7
11.7
Right of Way Maintenance
1.0
1.0
1.0
1.0
Recreation
Assistant Dir of Recreation
0.0
1.0
1.0
1.0
Recreation Superintendent
0.0
1.0
1.0
0.0
Recreation Supervisor
0.0
0.0
0.0
2.0
Senior Recreation Specialist
0.0
1.0
1.0
0.0
Recreation Specialist
0.0
3.0
3.0
3.0
Special Events
Special Events Superintendent
1.0
0.0
0.0
0.0
Recreation Specialist
1.0
0.0
0.0
0.0
TOTAL
25.7
25.7
25.7
26.7
*One position split between Parks and Recreation and Transient Boat Dock
FY2024 Accomplishments:
➢ Attended Southern Region Cemetery conference.
➢ Staff certified in Green Stormwater Infrastructure program
➢ Staff completed certifications (CPRP) Certified Parks and Recreation Professional,
(CPO) Certified Pool Operator, and (CPSI) Certified Playground Safety Inspector
➢ Staff graduated from Director's School, Maintenance Mgmt School, and
Supervisor's School through National Parks and Recreation Association, and
complete pesticide application licensure.
➢ Implementation of updated Oak Grove Cemetery Ordinance, Schedule of Fees,
and administrative policies.
➢ The City's Transient Dock was awarded Boaters Choice Award in 2023 for the 7th
straight year.
➢ Department won award for the Tennessee RiverLine program through the
Kentucky Recreation and Parks Society.
361Page
Ceiling repair and paint at the Mausoleum.
Pickleball Court Project complete and opened to the public in September.
Hosted 3rd Paddle Up Pickleball tournament on the new courts in November with
110+ participants.
New Playground installed with
accessible pour in place rubber
surface, and new sidewalks
installed at Robert Coleman Park.
New playground installed with
accessible pour in place rubber
surface, and new sidewalks
installed at Keiler Park.
Recipient of LWCF grant for new
playground to be installed at
Keiler Park.
Civic Center renovation complete.
Parks Administrative staff
relocated to the Civic Center for
daily operations.
Civic Center reopened to the
public for private reservations.
Paducah Sports Park Design complete and construction beginning in spring of
2024.
Partnership with City Schools on use agreements between Brooks Stadium
Commission and City Schools for use of the baseball field and city for use of
Sheppard Field for softball.
Dog Park Construction Project complete.
Christmas Tree expansion purchase for downtown.
Market Square Art Park site repaired and activated with new park furniture and
plantings.
Paxton Park improvements to include storm drain replacement and new paving on
the entry road and parking lots.
Replace skate park and tennis court lighting with LED.
Parking lot replacement at the Robert Cherry Civic Center.
New Programs include Yoga in the Park, Youth Volleyball League, Glow Tennis,
and Holiday Craft Series for Toddlers and Preschool aged children.
FY2025 Goals:
➢ Tennis Court Resurfacing Project
➢ Downtown Restroom building replacement
➢ Greenway Trail Phase VII Design
➢ Signage Improvements
➢ Cemetery Maintenance Building renovations
➢ Renovation of the Arts and Crafts Building in Noble Park
371Page
➢ Crumb Rubber project at Rotary Health Park Fitness Course.
➢ Keiler Park sidewalk improvements.
➢ GIS Mapping project at Oak Grove Cemetery.
➢ New flooring for Recreation Center and dedicated office spaces for staff.
➢ New roofs at Shelter 19 and 23 in Noble Park.
➢ Staff certifications to include CPRP and Playground Safety Surfacing Installation
➢ Expand pool operational hours to 12pm - 7pm
➢ Revive pool rental opportunities
➢ Implement after school program in partnership with Paducah Schools at Morgan
Elementary.
➢ Implement youth flag football league in partnership with George Wilson
Foundation and Paducah Schools.
➢ Secure new facility/plans for Maintenance staff.
Budget Summary: Parks and Recreation
Department Summary:
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Personal Services
$2,088,927
$2,033,363
$2,328,970
$2,826,250
Contractual Services
$175,368
$249,560
$363,480
$521,500
Commodities
$859,505
$936,300
$1,077,085
$1,114,906
Capital Outlay
0
$97,214
$15,500
$3,400
Total Dept. Budget
$3,123,800
$3,316,437
$3,785,035
$4,466,056
Division Summary:
Total Dept. Budget $3,123,800 $3,316,437 $3,785,035 $4,466,056
381Page
Actual
FY2022
Actual
FY2023
Revised
FY2024
Proposed
FY2025
Administration
Personal Services
$547,712
$439,652
$487,551
$500,802
Contractual Services
$57,012
$62,405
$77,550
$224,105
Commodities
$156,825
$188,305
$211,185
$254,336
Capital Outlay
0
$69,406
0
0
Parks Maintenance
Personal Services
$1,100,986
$965,782
$1,119,342
$1,360,856
Contractual Services
$86,124
$150,098
$232,985
$242,665
Commodities
$341,353
$332,998
$448,970
$399,140
Capital Outlay
0
$27,808
$15,500
$1,700
Recreation
Personal Services
$440,229
$627,929
$722,077
$964,592
Contractual Services
$32,232
$37,057
$52,945
$54,730
Commodities
$361,327
$414,997
$416,930
$461,430
Capital Outlay
0
0
0
$1700
Total Dept. Budget $3,123,800 $3,316,437 $3,785,035 $4,466,056
381Page
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.
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
Budget Summary: Human Rights
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Personal Services $10,835 $10,752 $10,773 0
Contractual Services $78 $68 $95 $590
Commodities 0 0 $12,775 $14,625
Total Dept. Budget $10,913 $10,820 $23,643 $15,215
391Page
ENGINEERINGIFLOODWALL
Department Mission:
It is the mission of the City of Paducah Engineering Department to provide effective and
efficient support services for all citizens of Paducah. The Engineering Department is
composed of Engineering Services and Floodwall Operations.
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.
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. The floodwall consists of a concrete and earthen levee system that
extends 12.25 miles (9.25 miles of earthen levee and 3.0 miles of concrete) as well as
12 pump stations, numerous discharge pipes, vehicular openings, and other interrelated
parts. The Paducah Floodwall system protects and minimizes the flood risk for 11,000
acres, over 20,000 people and an estimated $1.2 billion of assets.
Staffing Summary: Engineering/Floodwall
401Page
Actual
FY2022
Actual
FY2023
Revised
FY2024
Proposed
FY2025
Engineering Services
City Engineer
1.0
1.0
1.0
1.0
Assistant City Engineer
1.0
1.0
1.0
1.0
Engineering Project Manager
1.0
1.0
1.0
1.0
Engineering Technician
1.0
1.0
1.0
1.0
Engineering Technician II
0.0
0.0
0.0
1.0
Engineering Technician III
1.0
1.0
1.0
1.0
Senior Admin Assistant
1.0
1.0
1.0
1.0
Floodwall Operations
EPW Floodwall Superintendent
1.0
1.0
1.0
1.0
Floodwall Operator
4.0
4.0
4.0
4.0
TOTAL
11.0
11.0
11.0
12.0
401Page
FY2024 Accomplishments:
➢ Finalized $7.3M rehabilitation project for Pump Station No. 2
➢ Substantial Completion of $2M flap gate and sluice gate project consisting of
replacing 46 gates ranging in size from 15" to 72" in diameter.
➢ Completed $2.4M rehabilitation of S. 25th St from Jackson St to Alabama St.
➢ Completed 4 -acre stormwater detention pond on S. 24th St.
➢ Oversaw a $2M street rehabilitation program
➢ Worked with professional services professionals to move the design of the
BUILD grant forward to 100% design.
➢ Managed the replacement of a 96" stormwater pipe under James Sanders Blvd.
➢ Managed the 2024 Dredging Project at the Transient Boat Dock
➢ Provided local oversight of a $36M Local Flood Protection Program rehabilitation
conducted by the US Corps of Engineers
➢ Perform routine maintenance and flood protection duties for the Paducah
Floodwall and Levee System.
➢ Passed the Annual Levee Inspection by the US Army Corps of Engineers
➢ Participate in Kick Start meetings to assist local developers and businesses
➢ Performed site plan reviews and field inspections
➢ Oversaw telecommunication franchise infrastructure installation
➢ Initiated regular utility coordination meetings with the street rehabilitation program
➢ Processed 200 property plats into GIS
➢ Completed the 2023 Annual sMS4 Permit report
FY2025 Goals:
➢ Bid, award, and begin construction of the BUILD grant project
➢ Complete the S. 24th St Improvement Project
➢ Complete $2.5M street rehabilitation program
➢ Manage the 2025 Dredging Project at the Transient Boat Dock
➢ Complete additional stormwater drainage improvement projects
➢ Assist local developers and businesses with site plan reviews and Kick Start
meetings
➢ Provide technical expertise to other City Departments as requested
➢ Oversee telecommunication and gas franchise infrastructure construction
➢ Perform requirements of the sMS4 permit
➢ Continued improvement of the levee inspection grade
➢ Complete Ph 2 of the LFPP rehabilitation project
➢ Repaint all structural steel in the movable wall closures
41 IPage
Budget Summary: Engineering/Floodwall
Department Summary:
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Personal Services
$1,249,057
$1,222,542
$1,506,360
$1,548,398
Contractual Services
$49,302
$73,778
$108,670
$72,260
Commodities
$249,041
$308,382
$316,880
$453,190
Capital Outlay
0
0
0
$10,000
Total Dept. Budget
$1,547,400
$1,604,702
$1,931,910
$2,083,848
Division Summary:
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Engineering Services
Personal Services
$713,567
$761,134
$854,439
$889,461
Contractual Services
$5,796
$4,961
$36,195
$6,145
Commodities
$24,697
$55,357
$75,530
$237,105
Capital Outlay
0
0
0
$10,000
Floodwall Operations
Personal Services
$535,490
$461,408
$651,921
$658,937
Contractual Services
$43,506
$68,817
$72,475
$66,115
Commodities
$224,344
$253,025
$241,350
$216,085
Total Dept. Budget
$1,547,400
$1,604,702
$1,931,910
$2,083,848
421Page
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 policies 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
FY2024 Accomplishments:
➢ Recruited a Diversity Specialist
➢ Continue City-wide Diversity and Inclusion Efforts
➢ Continue to reduce accidents with improved safety training practices and
procedures with a reduction in premiums
43 IPage
Actual
FY2022
Actual
FY2023
Revised
FY2024
Proposed
FY2025
Director of HR
1.0
1.0
1.0
1.0
Risk Manager
1.0
1.0
1.0
1.0
Diversity Specialist
0.0
0.0
1.0
1.0
Senior HR Generalist
0.0
0.0
0.0
1.0
HR Generalist
1.0
1.0
1.0
0.0
Administrative Assistant
1.0
1.0
1.0
1.0
TOTAL
4.0
4.0
5.0
5.0
FY2024 Accomplishments:
➢ Recruited a Diversity Specialist
➢ Continue City-wide Diversity and Inclusion Efforts
➢ Continue to reduce accidents with improved safety training practices and
procedures with a reduction in premiums
43 IPage
FY2025 Goals:
➢ Update Employee Handbook and other related policies
➢ Implement New Applicant Tracking System with Onboarding
➢ Continue City-wide Diversity, Equity, & Inclusion Programs and Trainings
➢ Implement Paducah Leadership Academy (PLA) for Management
➢ Reestablish the Paducah Youth Program with Paducah Independent Schools
Budget Summary: Human Resources and Risk Management
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Personal Services $374,342
$378,354
$471,042
$537,283
Contractual Services $39,077
$46,451
$81,692
$63,590
Commodities $87,330
$80,363
$124,960
$106,695
Total Dept. Budget $500,749
$505,168
$677,694
$707,568
441Page
OTHER GENERAL FUND DIVISIONS
This page contains the Budget Summaries for the Cable Authority, Audit Adjustments,
and Interfund Transfers.
Budget Summary: Cable Authority
Actual
Actual
Revised
Proposed
FY2022
FY2023
FY2024
FY2025
Contractual Services $85,392
$85,343
$85,355
$85,325
Commodities $47,220
0
0
0
Total Budget $132,612
$85,343
$85,355
$85,325
Budget Summary: Audit Adjustments*
$396,190
$754,757
$1,129,155
Actual
Actual
Revised
Proposed
FY2022
FY2023
FY2024
FY2025
Leave Expense
($13,563)
$38,743 0 0
Debt Forgiveness
0
$475,415 0 0
PJC Property Tax
$361,124
$368,753 0 0
Total Budget
$347,561
$882,911 0 0
*The Audit Adjustments cost center is used for year-end financial statement
presentation entries only
Budget Summary: Interfund Transfers (out)
45 IPage
Actual
FY2022
Actual
FY2023
Revised
FY2024
Proposed
FY2025
General Fund
0
0
0
0
Investment Fund
$285,000
$25,000
0
0
TIF Fund
0
0
$100,000
$100,000
E911 Fund
$396,190
$754,757
$1,129,155
$1,713,000
Debt Service Fund
$1,027,438
$1,030,776
$1,291,180
$1,445,270
Capital Projects Fund
$1,026,092
$4,769,049
$1,163,376
$8,065,000
Transient Boat Dock
$33,715
0
0
$304,100
Civic Center Fund
$27,911
$367
0
0
Rental Prop. Fund
$30,316
$57,340
$73,295
0
Fleet Main. Fund
$98,655
$54,750
$183,750
$52,376
Insurance Fund
$13,230
$23,777
$70,000
$70,000
AEPF Fund
$3,912
0
0
0
P F P F Fund
$310,000
$260,000
$425,000
$310,000
Total Budget
$3,252,459
$6,975,816
$4,435,756
$12,059,746
45 IPage
OTHER GOVERNMENTAL FUNDS
In addition to the General Fund, the City utilizes thirteen
other Governmental Funds. These funds are: Rental
Property Fund, Radio Depreciation & Operation Fund, E911
Fund, Municipal Aid Program Fund, Investment Fund, CDBG
Fund, Court Awards Fund, Transient Room Tax Fund, Tax
Increment Financing Fund (TIF), Debt Service Fund, Capital
Projects Fund, Opioid Settlement Fund and Bond Fund.
461Page
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 MuseumNeiser
➢ 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 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.
Statement of Revenue and Expenditures: Rental Property Fund
Expenditures
Actual
FY2022
Actual
FY2023
Revised
FY2024
Proposed
FY2025
Revenue
$12,783
$13,553
$14,805
$19,410
Property Rent & Sales
$137,216
$133,157
$132,210
$154,482
Interfund Transfers
General Fund
$30,316
$57,340
$73,295
0
Total Revenue
$167,532
$190,497
$205,505
$154,482
Expenditures
Contractual Services
$12,783
$13,553
$14,805
$19,410
Commodities
$58,395
$98,879
$50,700
$135,072
Interfund Transfers
General Fund
$86,318
$76,858
0
0
Capital Projects Fund
0
0
$140,000
0
Total Expenditures
$157,496
$189,290
$205,505
$154,482
471Page
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.
800 MHz Radio Units
City of Paducah ■ Airport ■ Utility Companies ■ Others
Statement of Revenue and Expenditures: Radio Depreciation Fund
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Revenue
Property Rent & Sales $139,877 $148,639 $159,280 $158,469
Interest Income $3,596 $5,026 $500 $3,600
Total Revenue $143,473 $153,665 $159,780 $162,069
Expenditures
Contractual Services
$24,062
$23,850
$23,935
$25,035
Commodities
0
0
$25,000
0
Interfund Transfers
General Fund
$464,985
$113,470
$110,845
0
911 Fund
0
0
0
0
Total Expenditures
$489,047
$137,320
$159,780
$25,035
911 COMMUNICATIONS SERVICES FUND
Department Mission:
The mission of 911 Communications
Services (a division of the Police
Department) is to provide timely and
appropriate response to requests for
assistance. The 911 calls for service
come into the agency through phone,
text or radio communications. Requests
from the public vary from highly volatile
and dangerous situations, to
informational inquiries and calls for
basic public assistance.
It is the responsibility of the agency to
facilitate the development and training of
highly proficient, dedicated, and self -
motivated personnel. Through
developing employees and maintaining
high performance standards, and
improving the 911 infrastructure, the
communication center is able to provide
a high level of professional service and
connect citizens to emergency services
in their time of need.
Department Structure:
911 Communications Services consists
of 23 positions within three divisions:
Administration, Support Personnel, and
Communications Personnel.
Administration:
Administration oversees and manages
the 911 center as dispatchers process
more than 180,000 annual calls for
service to nearly 70,000 members of the
community; creates and enforces policy;
and determines budgetary needs for the
center. The Division Manager and
Assistant Manager of 911 oversee the
daily operation of the center and report
to the Paducah Police Department Chief
of Police.
Support Personnel:
The 911 center has a Senior
Administrative Assistant who works in a
support role to the Division Manager.
The 911 Systems Administrator is
responsible for administering the
Computer -Aided Dispatch (CAD) and
ensuring all addresses within Paducah
and McCracken County are listed
correctly. This includes reviewing
permits for new structures and adding
information to our software to ensure
responders' safety and a quick response
to public needs. The 911 Systems
Administrator is also responsible for the
911 database and the radio alias
administration. Additionally, this role
includes all maintenance and entry into
the CAD system, mapping with Geo
Fence Alerts and Hazard proximity
alerts for first responder safety.
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 a special assignment for
a Telecom municator, who serves as the
single point of contact for the systems
as well as the subject matter expert for
the Division. This position was created
in fiscal year 2020.
Communications Personnel:
The center is staffed with 18
dispatchers, four of whom are shift
supervisors. They provide 24-hour
emergency dispatching service, while
working 12 -hour shifts.
491Page
Staffing Summary: 911 Communications Services
FY2024 Accomplishments:
➢ Several significant steps were taken in moving the 911 radio infrastructure project
forward. An interlocal agreement between the County and City was created. The
project scope and criteria were established, resulting in a contract being granted to
Communications International.
➢ Achieved 100% compliance and error free reporting to the State 911 board in Next
Generation 911 reporting.
➢ Achieved 78% personnel staffing.
➢ Seven employees were awarded for their exemplary work during the year, including
two life-saving awards and a Chief's award.
➢ Two dispatchers obtained Kentucky Excellence in Dispatching certificates, being the
first in Western Kentucky to obtain the status.
➢ Multiple dispatchers became certified training officers and one supervisor obtained
their center management certification.
➢ All dispatchers obtained and maintained state DOCJT certification.
➢ Training was identified for each dispatcher's needs and a creative training approach
was established. On-line, in-person and in-house trainings from NENA, APCO,
Denise Amber Lee Foundation, Virtual Academy and Tyler University were used to
enhance dispatcher's skills.
➢ Increased daily and weekly employee evaluation and accountability was achieved
through performance tracking, notations and daily employee notes.
➢ Assessed and implemented a new freedom of information request processing
structure to increase responsiveness and maintain 100% compliance.
➢ Assessed and created new processes within the CAD system to track the center's
work load.
➢ Created new radio procedures for multi -state, multi -agency Ohio River Responses.
➢ Created an automated after-hours critical incident response procedure for the
McCracken County Sheriff's Department, Emergency Management, Animal Control
and McCracken County Coroner's Office.
➢ Established automated notification of emergency incidents involving the 1-24 and
Brookport Bridge with the Metropolis Fire Department.
➢ Evaluated and updated County Fire Protection District's all agency critical
infrastructure response plan.
501Page
Actual
Actual
Revised
Proposed
FY2022
FY2023
FY2024
FY2025
E911 Division Manager
1.0
1.0
1.0
1.0
Assistant Division Manager
1.0
1.0
1.0
1.0
Senior Admin Assistant
1.0
1.0
1.0
1.0
System Administrator
1.0
1.0
1.0
1.0
Supervisor
4.0
4.0
4.0
4.0
Telecom municator
14.0
14.0
14.0
14.0
Terminal Agency Coordinator
1.0
1.0
1.0
1.0
TOTAL
23.0
23.0
23.0
23.0
FY2024 Accomplishments:
➢ Several significant steps were taken in moving the 911 radio infrastructure project
forward. An interlocal agreement between the County and City was created. The
project scope and criteria were established, resulting in a contract being granted to
Communications International.
➢ Achieved 100% compliance and error free reporting to the State 911 board in Next
Generation 911 reporting.
➢ Achieved 78% personnel staffing.
➢ Seven employees were awarded for their exemplary work during the year, including
two life-saving awards and a Chief's award.
➢ Two dispatchers obtained Kentucky Excellence in Dispatching certificates, being the
first in Western Kentucky to obtain the status.
➢ Multiple dispatchers became certified training officers and one supervisor obtained
their center management certification.
➢ All dispatchers obtained and maintained state DOCJT certification.
➢ Training was identified for each dispatcher's needs and a creative training approach
was established. On-line, in-person and in-house trainings from NENA, APCO,
Denise Amber Lee Foundation, Virtual Academy and Tyler University were used to
enhance dispatcher's skills.
➢ Increased daily and weekly employee evaluation and accountability was achieved
through performance tracking, notations and daily employee notes.
➢ Assessed and implemented a new freedom of information request processing
structure to increase responsiveness and maintain 100% compliance.
➢ Assessed and created new processes within the CAD system to track the center's
work load.
➢ Created new radio procedures for multi -state, multi -agency Ohio River Responses.
➢ Created an automated after-hours critical incident response procedure for the
McCracken County Sheriff's Department, Emergency Management, Animal Control
and McCracken County Coroner's Office.
➢ Established automated notification of emergency incidents involving the 1-24 and
Brookport Bridge with the Metropolis Fire Department.
➢ Evaluated and updated County Fire Protection District's all agency critical
infrastructure response plan.
501Page
➢ Established five back-up CAD call taking positions at the Emergency Management
center.
➢ Purchased two mobile 911 call taking consoles which enable dispatchers to receive
911 calls from remote locations with precision location information.
➢ All community partners were provided access and training for the center's CAD
mobile software, CrewForce. This provided all community partners with access to
live, updated call CAD information for the first time in the center's history.
➢ Established bi-weekly community partner meetings to evaluate the use of technology
in an effort to leverage available resources to the greatest extent.
➢ Provided informational briefings to community partners to advise of updates and
changes which could affect them.
➢ Increased online and community awareness and presence through social media
use, in -center presentations, field trips and school presentations.
➢ Site visits were conducted at all community partner locations throughout the year.
➢ Provided training on radio procedures to police and fire service partners.
FY2025 Goals:
➢ Completion and full installation of the 911 radio infrastructure project.
➢ Fully staff all open employee positions within the center.
➢ Obtain Kentucky Chiefs of Police Association re -accreditation.
➢ Continue to evaluate and measure services provided to all community partners.
➢ Continue to expand employee recruitment and outreach by engaging the local high
schools, colleges, job fairs and community outreach.
➢ Upgrade the center's Equature audio, phone and radio recording system.
➢ Shift Supervisors continue to work towards NENA Shift Supervisor and Center
Manager certification.
➢ Maintain Next Generation 911 standards at 100% compliance.
➢ Complete center computer server duplication and security upgrades.
➢ Fully equip a back-up dispatch space and perform evacuation and testing drills on a
quarterly basis.
➢ Continue with quarterly community partner meetings.
➢ Establish monthly community partners new newsletter to provide updates and
information.
➢ Maintain New World Systems to the most up-to-date version available.
➢ Host national level 911 training course to become a training hub for western
Kentucky.
51 IPage
Statement of Revenue and Expenditures: 911 Communications Services Fund
Expenditures
Personal Services
Contractual Services
Commodities
Capital Outlay
Interfund Transfers
$1,568,113 $1,619,005
$170,199 $176,537
$242,427 $278,687
0 $4,496
$146,418 $187,858
$2,043,988
Actual
FY2022
Actual
FY2023
Revised
FY2024
Proposed
FY2025
Revenue
$4,900
$383,520
$142,295
$142,420
Taxes
$687,383
$711,782
$695,000
$702,000
Grants
$535,476
$635,353
$765,375
$1,257,000
Charges for Service
$42,583
$45,350
$40,000
$40,000
Interest Income
$540
$5,871
$750
$9,817
Interfund Transfers
Radio Fund
$464,985
$113,470
$110,845
0
General Fund
$396,190
$754,757
$1,129,155
$1,713,000
Total Revenue
$2,127,157
$2,266,583
$2,741,125
$3,721,817
Expenditures
Personal Services
Contractual Services
Commodities
Capital Outlay
Interfund Transfers
$1,568,113 $1,619,005
$170,199 $176,537
$242,427 $278,687
0 $4,496
$146,418 $187,858
$2,043,988
$2,188,641
$251,615
$559,260
$298,327
$447,976
$4,900
$383,520
$142,295
$142,420
Total Expenditures $2,127,157 $2,266,583 $2,741,125 $3,721,817
in] �- - IMIM
\1
521Page
OPIOID SETTLEMENT FUND
Fund Description:
The Opioid Settlement Fund accounts for all revenue and expenditures as it relates to
the City's participation in the National Opioid Settlement.
Statement of Revenue and Expenditures: Opioid Settlement Fund
53 IPage
Actual
Actual
Revised
Proposed
FY2022
FY2023
FY2024
FY2025
Revenue
Restitution
0
$576,019
0
$105,140
Total Revenue
0
$576,019
0
$105,140
Expenditures
Interfund Transfers
General Fund
0
0
0
$64,200
Total Expenditures
0
0
0
$64,200
53 IPage
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
Department ranks the streets in need of resurfacing, and continues the restoration of
streets, curbs, gutters, and sidewalks based on the priority list established and
maintained by the City Engineer 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
Expenditures
Actual
FY2022
Actual
FY2023
Revised
FY2024
Proposed
FY2025
Revenue
$1,280
$1,280
$1,280
$1,705
Taxes
$510,824
$527,517
$515,000
$580,000
Interest Income
$5,361
$46,038
$20,000
$20,000
Interfund Transfers
Investment Fund
$918,000
$1,200,000
$1,500,000
$2,000,000
Solid Waste Fund
0
$1,509,714
$2,035,000
$2,501,705
Total Revenue
$1,434,185
$1,773,555
$2,035,000
$2,635,000
Expenditures
Contractual Services
$1,280
$1,280
$1,280
$1,705
Commodities
0
0
0
0
Capital Outlay
$1,202,817
$1,508,434
$2,033,720
$2,500,000
Interfund Transfers
Capital Projects Fund
0
0
0
0
Total Expenditures
$1,204,097
$1,509,714
$2,035,000
$2,501,705
541Page
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. Nearly 20% 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.
Statement of Revenue and Expenditures: Investment Fund
Expenditures —
Economic Development
Contractual Services $49,944 $21,120 $21,400 $3,900
Contributions $900,546 $1,017,346 $1,547,000 $1,586,500
Interfund Transfers
General Fund
Actual
FY2022
Actual
FY2023
Revised
FY2024
Proposed
FY2025
Revenue
$918,000
$1,200,000
$1,500,000
$2,000,000
Licenses & Permits
$5,886,614
$6,521,531
$6,200,000
$6,750,000
Interfund Transfers
$2,126,250
$2,735,000
$2,193,725
$3,231,250
General Fund
$285,000
$25,000
0
0
Debt Service Fund
0
0
0
0
Capital Projects Fund
0
$33,831
$552,218
0
Total Revenue
$6,171,614
$6,580,362
$6,752,218
$6,750,000
Expenditures —
Economic Development
Contractual Services $49,944 $21,120 $21,400 $3,900
Contributions $900,546 $1,017,346 $1,547,000 $1,586,500
Interfund Transfers
General Fund
$70,000
$120,000
$120,000
$120,000
MAP Fund
$918,000
$1,200,000
$1,500,000
$2,000,000
Debt Service Fund
$1,631,872
$1,639,449
$1,533,985
$1,373,680
Capital Projects Fund
$2,126,250
$2,735,000
$2,193,725
$3,231,250
Total Expenditures
$5,696,612
$6,732,915
$6,916,110
$8,315,330
55 IPage
TAX INCREMENT FINANCING FUND
Fund Description:
The Tax Increment Financing (TIF) Fund was established in FY2024 for the purpose of
capturing all manner of financial transactions associated with the City's TIF District. TIF
is a financing and development tool that permits local governments to capture future
increases in certain taxes generated by new development within a specified area. The
captured value of the increase in revenues is used to finance public improvements and
to attract private development projects.
Expenditures
Interfund Transfers
Capital Projects Fund 0 0 $121,000 0
Total Expenditures 0 0 $121,000 0
561Page
Actual
FY2022
Actual
FY2023
Revised
FY2024
Proposed
FY2025
Revenue
County Increment (Property Tax)
0
0
$21,000
$21,000
Interfund Transfers
General Fund (Payroll & Property Tax)
$100,000
$100,000
Total Revenue
0
0
$121,000
$121,000
Expenditures
Interfund Transfers
Capital Projects Fund 0 0 $121,000 0
Total Expenditures 0 0 $121,000 0
561Page
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.
The Four Rivers Behavioral Health is the recipient of these funds.
Statement of Revenue and Expenditures: CDBG Fund
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Revenue
Grants $395,000 $197,500 $1,407,500 $1,407,500
Total Revenue $395,000 $197,500 $1,407,500 $1,407,500
Expenditures
Contractual Services $395,000 $197,500 $1,400,000 $1,400,000
Total Expenditures $395,000 $197,500 $1,400,000 $1,400,000
571Page
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
581Page
Actual
Actual
Revised
Proposed
FY2022
FY2023
FY2024
FY2025
Revenue
Fines
$37,853
$46,541
$30,000
$30,000
Interest Income
$2,420
$21,851
$7,000
$25,000
Total Revenue
$40,273
$68,392
$37,000
$55,000
Expenditures
Contractual Services
$34,180
$43,932
$60,800
$61,165
Commodities
0
$26,576
$30,000
$55,000
Total Expenditures
$90,800
$70,508
$90,800
$116,165
581Page
TRANSIENT ROOM TAX FUND
Fund Description:
The Room Tax Fund was established in FY2020 for the purpose of capturing all manner
of financial transactions associated with the City's 4% transient room tax. The room tax
is collected by hotels and like organizations based on gross receipts collected. Room
Tax receipts are submitted monthly to McCracken County, then transmitted directly to
the CVB (3%) and the Convention Center (1 %) as directed by interlocal cooperative
agreement with the County.
Statement of Revenue and Expenditures: Transient Room Tax Fund
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Revenue
Licenses $1,788,776 $1,839,464 $1,850,000 $1,850,650
Total Revenue $1,788,776 $1,839,464 $1,850,000 $1,850,650
Expenditures
Grants $1,788,776 $1,839,464 $1,850,000 $1,850,650
Total Expenditures $1,788,776 $1,839,464 $1,850,000 $1,850,650
591Page
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 in
around a dozen notes/bond issues outstanding as of the end of the fiscal year. Final
maturity dates on these debt issues range from FY2025 to FY2040. The primary funding
source for debt service payments is the Investment Fund, although there are also other
income sources including General Fund, E911 Fund, as well as the County Transient
Room Taxes.
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 $260,115,130. The City's
projected net general obligation indebtedness of $33 million at June 30, 2025 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 10% of General Fund revenues.
For FY2025, the City's net debt service payments ($3.6 million gross) will be
approximately 7.7% of General Fund revenues. The table below illustrates the City's
portion of debt service payments over the last few years.
$5.0
$4.0
$3.0
$2.0
$1.0
$0.0
City's Share Versus
Total Debt Service Payments - $
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
601Page
Statement of Revenue and Expenditures: Debt Fund
Expenditures
Actual
FY2022
Actual
FY2023
Revised
FY2024
Proposed
FY2025
Revenue
$2,130
$2,130
$2,130
$2,835
Leases
$9,778
$6,378
0
0
Licenses & Permits
$654,429
$655,076
$655,875
$656,670
Property Rent & Sales
$103,822
$103,822
$980,465
0
Charges for Service
0
0
0
0
Interest Income
$10,689
$67,564
0
$30,000
Otherfees
0
0
0
$184,300
Interfund Transfers
$196,291
$195,287
$193,985
$192,280
General Fund
$1,027,438
$1,030,776
$1,291,180
$1,445,270
Bond Fund
0
0
0
$161,430
E911
$146,419
$141,858
$142,295
$142,420
Investment Fund
$1,631,872
$1,639,449
$1,533,985
$1,373,680
Total Revenue
$3,584,447
$3,644,923
$4,603,800
$3,648,040
Expenditures
Contractual Services
$2,130
$2,130
$2,130
$2,835
Agent Fees KLC
2001 Series
$550,627
$551,274
$551,800
$551,650
2003 Series
$233,625
$232,618
$41,000
0
2004 Series
0
0
0
2005 P F P F
$489,940
$493,405
$491,550
$440,075
2009 KLC
$185,274
$183,221
$186,150
$184,300
2009 KACO
$196,291
$195,287
$193,985
$192,280
2010 Series
$429,197
$429,300
$429,100
$413,600
Murray State University
$170,638
$161,425
$161,425
$161,430
2013 Series
$301,433
$304,326
$1,258,620
$93,260
2017 CFSB
$103,802
$103,802
$104,075
$105,020
2018A Series
$111,556
$107,768
$108,930
$109,810
2018B Series
$146,418
$141,858
$142,295
$142,420
2018C Series
$7,859
$25,503
$221,440
$219,000
2018D Series
0
0
0
2020A Series
$537,498
$537,371
$797,500
$1,002,100
Interfund Transfers
General Fund
0
0
0
0
Investment Fund
0
0
0
0
Total Expenditures
$3,466,288
$3,469,288
$4,690,000
$3,617,780
61 IPage
CAPITAL PROJECTS 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 for telecommunication, 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.
F1
621Page
APPROPRIATIONS
Project Name /Description
ID
File No.
Amount
Surplus Property
CD0041
9.117
$ 800,000
SSR - Demo/Foreclosures
CD0102
9.325
$ 85,000
SSR - Beautification/C1eanUp
CD0103
9.327
$ 20,000
SSR - Homeowners Incent Program
CD0104
9.328
$ 200,000
Neighborhood Signage
CD0112
9.382
$ 100,000
DT - Roof Stabilization
DT0030
9.244
$ 35,000
DT - Upper Story Living
DT0033
9.253
$ 105,000
DT - Facade Grant Program
DT0035
9.257
$ 10,000
DT -New Business Grant
DT0038
9.260
$ 150,000
Dredging
DT0047
9.292
$ 150,000
BUILD Grant
DT0050
6.314
$ 2,000,000
TIFF - LIVE
DT0052
9.329
$ 32,000
Art Park/Market St. Lighting
DT0053
9.380
$ 30,000
SSR - Business Grants
ED0116
13.201
$ 40,000
Weyland Ventures
ED0119
13.155
$ 2,000,000
FT - Virtualization
EQ0031
9.353
$ 35,000
Fire Training Field
FI0032
9.287
$ 158,000
2023 Port Security Grant
FI0041
6.363
$ 181,250
Lien Recovery Program
MR0010
9.70
$ 50,000
Cultural Assets
MR0088
9.341
$ 250,000
Greenway/Bike Master Plan
MR0095
9.355
$ 75,000
Highway Signage
MRO100
9.383
$ 50,000
Sports Field Maintenance
PA0133
9.378
$ 40,000
Coleman Pk Sprayground Rehab
PA0134
9.379
$ 120,000
Facilities Maintenance
PF0070
9.225
$ 500,000
City Facilities Improvements
PF0079
9.33
$ 500,000
Future Facilities
PF0092
9.375
$ 2,200,000
City Hall HVAC
PF0093
9.381
$ 80,000
PD Technology Set Aside
PO0101
9.291
$ 50,000
Police - Camera Repairs/Upgrade
P00119
N/A
$ 50,000
South 24th Street
ST0041
9.377
$ 1,200,000
Total Appropriations
$11,296,250
SOURCE OF FUNDING
General Fund
$ 8,065,000
Investment Fund
$ 3,231,250
Total Sources
$11,296,250
Source: FY2025 CIP Fund (4000) Revenues & Expenditures budget.
63 IPage
Statement of Revenue and Expenditures: Capital Improvements Fund
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Revenue
Grants
$1,886,547
$2,029,657
$7,426,207
0
Interest Income
0
0
($1,430)
0
Insurance
0
$1,533,192
$153,840
0
Loans
$3,460,662
$1,213,469
$41,289
0
Charges for Service
$58,679
$106,574
$81,125
0
Other
$204,638
$184,092
$89,055
0
Property Rent & Sales
$12,633
$2,671
$321
0
Interfund Transfers
$36,474
$194,820
$2,495,045
$1,080,000
General Fund
$1,026,092
$4,769,049
$3,390,295
$8,065,000
Rental Fund
0
0
$121,608
0
E911 Fund
0
$46,000
0
0
MAP Fund
0
0
0
0
Investment Fund
$2,126,250
$2,735,000
$2,193,725
$3,231,250
Capital Projects Fund
$654,362
$4,731,595
$4,037,619
0
Bond Fund
0
0
$7,590,781
0
Solid Waste Fund
0
0
0
0
Civic Center Fund
0
0
0
0
Total Revenue
$9,429,863
$17,351,299
$25,124,437
$11,296,250
Expenditures
Administration
$270,928
$655,672
$537,230
$300,000
Finance
$34,800
$45,551
$650,007
$2,200,000
Technology
$48,948
$308,901
$757,489
$35,000
Clerk/Customer Exper.
$17,228
$542
$802
0
Planning
$497,017
$1,266,729
$4,741,548
$3,597,000
Police
$478,427
$253,129
$379,965
$100,000
Fire
$280,498
$654,254
$1,395,348
$474,250
Public Works
$36,474
$194,820
$2,495,045
$1,080,000
Engineering/Floodwall
$5,799,179
$7,844,740
$8,101,096
$3,350,000
Human Resources
0
0
0
0
Parks
$140,186
$1,076,512
$3,426,423
$160,000
E911
$35,775
0
$4,531,285
0
Interfund Transfers
General Fund
$3,128
$1,918
$1,051
0
Rental Fund
0
0
0
0
MAP Fund
0
0
$3
0
Investment Fund
0
$33,831
$552,218
0
Capital Projects Fund
$654,362
$4,731,595
$5,362,423
0
Other Trust Funds
0
$1,969
0
0
Total Expenditures
$8,296,957
$17,070,163
$32,931,933
$11,296,250
641Page
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.
In January 2020 (FY2020), the City issued tax exempt GOB 2020A for $20.52 million to
fund various capital projects (bond proceeds $20 million) as authorized by ordinance
2019-11-8598. The City's Insurance Premium Tax was increased by the Board of
Commission action in November 2019 (2019-11-8597) by 1 %, which is expected to
provide $700K/year for the General Fund. The increase in the Insurance Premium Tax
($700K), coupled with anticipated decreases in future annual debt service payments
(over time) is expected to fund the annual debt through 2040. The average annual debt
service payment for the 2020A GOB is $1.57 million for Fiscal Year 2025 and forward.
Statement of Revenue and Expenditures: Bond Fund
65 IPage
Actual
Actual
Revised
Proposed
FY2022
FY2023
FY2024
FY2025
Revenue
Bond Premium
0
0
0
0
Bond Proceeds
0
0
0
0
Interest Income
$145,996
$704,774
$300,000
$400,000
Total Revenue
$145,996
$704,774
$300,000
$400,000
Expenditures
Contractual Services
0
0
$9,000
$929,000
Debt Service
$37,153
$2,531,649
$12,491,000
$11,000,000
Interfund Transfers
Debt Service
0
0
0
0
Capital Projects Fund
0
0
$5,000,000
$3,071,000
Total Expenditures
$37,153
$2,531,649
$17,500,000
$15,000,000
65 IPage
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 three enterprise
funds: Solid Waste Fund, Transient Boat Dock, and Civic
Center Fund.
661Page
Fund Mission:
The 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, 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.
Residential Collection:
This division provides collection and
disposal of solid waste for the residential
and commercial roll-out customers as
well as curbside recycling for residential
customers. Residential solid waste
customers are on a once per week
schedule and residential recycling is twice
per month. 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.
SOLID WASTE FUND
The division maintains an inventory of all
rollouts and manages their repair and
replacement on an as needed basis.
Commercial Collection:
This 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
located on North 8t" 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. Paducah's composting
facility has been the model used by
several other communities to initiate their
own composting facilities.
671Page
Staffing Summary: Solid Waste Fund
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Administration
Public Works Director
0.50
0.50
0.50
0.50
Assistant PW Director
0.50
0.25
0.25
0.25
Solid Waste Superintendent
0.0
0.0
1.0
1.0
Solid Waste Supervisor
2.0
2.0
1.0
1.0
Administrative Assistant
1.50
1.25
1.25
1.25
Residential Collection
$4,889,456
$5,121,115
$4,932,000
$5,452,000
Laborer
3.0
1.0
1.0
1.0
Truck Driver
11.0
13.0
13.0
13.0
Commercial Collection
$1,754,216
$2,126,113
$2,888,809
$2,685,332
Truck Driver
4.0
4.0
4.0
4.0
Compost and Yard Debris Recycling
$358,893
$519,569
$643,573
$858,997
Compost Supervisor
1.0
1.0
1.0
1.0
Compost Equipment Operator
2.0
2.0
2.0
2.0
TOTAL
25.50
25.0
25.0
25.0
Statement of Revenue and Expenditures: Solid Waste Fund
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Revenue
Grants
$56,682
$103,345
$64,000
$64,000
Property Rent & Sales
$1,580
$61,557
$1,000
$5,000
Charges for Services
$4,800,026
$4,816,742
$4,778,000
$5,245,000
Interest Income
$28,349
$134,149
$88,000
$137,000
Other Fees
$2,819
$5,322
$1,000
$1,000
Total Revenue
$4,889,456
$5,121,115
$4,932,000
$5,452,000
Expenditures
Administration
$1,121,036
$1,312,649
$1,312,687
$1,312,511
Residential Collection
$1,754,216
$2,126,113
$2,888,809
$2,685,332
Commercial Collection
$1,256,300
$1,471,143
$1,718,203
$1,718,845
Compost
$358,893
$519,569
$643,573
$858,997
Landfill
$14,670
$16,195
$17,030
$20,000
Recycling
$21,946
0
0
0
Interfund Transfers
$360,296
$342,363
$395,055
$341,390
Total Expenditures* $4,887,357 $5,788,032 $6,975,357 $6,937,075
*Capital acquisitions are transferred to the balance sheet at the close of the fiscal year.
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.
TRANSIENT BOAT DOCK FUND
FY2023 Accomplishments:
➢ Awarded Boater's Choice Award for the sixth straight year.
Staffing Summary: Transient Boat Dock Fund
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Laborer* 0.3 0.3 0.3 0.3
TOTAL 0.3 0.3 0.3 0.3
*Position split between Parks and Recreation and Transient Boat Dock Fund
Statement of Revenue and Expenditures: Transient Boat Dock Fund
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Revenue
Rental Income
$36,701
$34,187
$36,000
$36,000
Interest on Checking
$246
$2,195
0
$1,690
Sales
$78,491
$94,054
$80,000
$85,000
Permits & Fees
$5,627
$5,195
$5,500
$5,500
Interfund Transfers
General Fund
$33,715
0
0
$304,100
Total Revenue
$154,780
$135,631
$121,500
$432,290
Expenditures
Personal Services
$19,998
$21,103
$21,199
$21,311
Contractual Services
$19,426
$20,277
$23,315
$23,810
Commodities
$80,677
$81,272
$93,130
$397,560
Total Expenditures
$120,101
$122,652
$137,644
$442,681
691Page
CIVIC CENTER FUND
Fund Description:
The main function of the Robert Cherry Civic Center is to provide rental services at a
competitive rate. The Robert Cherry Civic
Center held a ribbon -cutting ceremony on
Monday, February 26, 2024 after renovations
were completed. The upgraded facility
boasts a new banquet hall equipped with
audio and visual technology, a new lobby,
office space, a catering kitchen, and
restrooms. 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.
Statement of Revenue and Expenditures: Civic Center Fund
Expenditures
Actual
FY2022
Actual
FY2023
Revised
FY2024
Proposed
FY2025
Revenue
$2,128
0
0
0
Rental Income
($175)
0
0
0
Interfund Transfers
$10,020
0
0
0
General Fund
$27,911
$367
0
0
Total Revenue
$27,736
$367
0
0
Expenditures
Contractual Services
$2,128
0
0
0
Commodities
$23,221
0
0
0
Depreciation
$10,020
0
0
0
Interfund Transfers
General Fund
0
$69,406
0
0
Total Expenditures
$35,369
$69,406
0
0
701Page
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.
71 IPage
FLEET MAINTENANCE FUND
Fund Mission:
The 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 many local fire departments and agencies. 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
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Fleet Maintenance
Fleet/Maintenance Superint.
0.5
0.0
0.0
0.0
Assistant PW Director*
0.0
0.25
0.25
0.25
Fleet Superintendent
0.0
1.0
1.0
1.0
Fleet Supervisor
1.0
1.0
1.0
1.0
Senior Admin Assistant
1.0
1.0
1.0
1.0
Fleet Mechanic II
4.0
5.0
5.0
5.0
TOTAL 6.5 8.25 8.25 8.25
*Position split between funds (Public Works, Maintenance, Solid Waste, and Fleet
Maintenance)
721Page
Statement of Revenue and Expenditures: Fleet Maintenance Fund
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
Revenue
Property Rent & Sales
$310
$175
0
0
Internal Service Rev.
$500,713
$744,179
$630,000
$802,000
Interest on Checking
0
0
0
$500
Other Fees
0
0
0
0
Interfund Transfers
General Fund
$98,655
$54,750
$183,750
$52,376
Solid Waste
$40,296
$22,363
$75,055
$21,390
Total Revenue
$639,974
$821,467
$888,805
$876,266
Expenditures
Personal Services
$463,069
$629,654
$711,844
$736,216
Contractual Services
$30,034
$31,475
$26,360
$29,300
Commodities
$53,639
$75,046
$98,601
$100,750
Capital Outlay
0
0
$52,000
$10,000
Depreciation
$4,886
$3,664
$3,715
$3,715
Total Expenditures
$551,628
$739,839
$892,520
$879,981
73 IPage
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
Expenditures
Actual
FY2022
Actual
FY2023
Revised
FY2024
Proposed
FY2025
Revenue
$53,195
$57,195
$57,195
$59,255
Property Rent
$1,027,174
$1,079,142
$1,094,290
$1,222,905
Insurance
0
$70,810
$50,000
$50,000
Sales
$14,400
($6,416)
$25,000
$25,000
Interest Income
$23,448
$141,632
$100,000
$142,000
Interfund Transfer
0
0
0
0
Total Revenue
$1,065,022
$1,285,168
$1,269,290
$1,439,905
Expenditures
Contractual Services
$53,195
$57,195
$57,195
$59,255
Commodities
0
0
$2,000
$2,000
Capital Outlay
0
0
$1,619,870
$1,526,000
Depreciation
$954,526
$866,507
$838,000
$838,000
Interfund Transfers
General Fund
0
0
0
0
Total Expenditures
$1,007,721
$923,702
$2,517,065
$2,425,255
741Page
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
Expenditures
Contractual Services $1,219,400 $1,269,237 $1,350,845 $1,348,140
Interfund Transfers
General Fund 0 0 0 0
Total Expenditures $1,219,340 $1,269,237 $1,350,845 $1,348,140
751Page
Actual
FY2022
Actual
FY2023
Revised
FY2024
Proposed
FY2025
Revenue
Interest Income
0
0
0
0
Internal Service Revenues
$1,267,992
$1,275,188
$1,276,415
$1,278,140
Interfund Transfers
General Fund
$13,230
$23,777
$70,000
$70,000
Total Revenue
$1,281,222
$1,298,965
$1,346,415
$1,348,140
Expenditures
Contractual Services $1,219,400 $1,269,237 $1,350,845 $1,348,140
Interfund Transfers
General Fund 0 0 0 0
Total Expenditures $1,219,340 $1,269,237 $1,350,845 $1,348,140
751Page
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.
Statement of Revenue and Expenditures: Health Insurance Fund
Actual
Actual
Revised
Proposed
FY2022
FY2023
FY2024
FY2025
Revenue
Internal Service Revenues
$3,583,651
$3,359,357
$3,444,420
$3,505,420
Interest Income
$26,253
$143,013
$90,000
$150,000
Retiree Life Insurance
0
0
0
$4,000
Total Revenue
$3,609,904
$3,502,370
$3,534,420
$3,659,420
Expenditures
Contractual Services $3,539,209 $3,671,423 $3,454,720 $3,568,050
Interfund Transfers
General Fund $70,000 $75,700 $79,700 $91,370
Total Expenditures $3,609,209 $3,747,123 $3,534,420 $3,659,420
761Page
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).
771Page
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. Starting in FY2017 this fund was funded
by the General Fund through FY2022 with the passing of the final pensioner.
Statement of Revenue and Expenditures: AEPF Fund
Expenditures
Personal Services $3,025 0 0 0
Contractual Services $887 0 0 0
Commodities 0 0 0 0
Total Expenditures $3,912 0 0 0
781Page
Actual
FY2022
Actual
FY2023
Revised
FY2024
Proposed
FY2025
Revenue
Interfund Transfers
General Fund
$3,912
0
0
0
Total Revenue
$3,912
0
0
0
Expenditures
Personal Services $3,025 0 0 0
Contractual Services $887 0 0 0
Commodities 0 0 0 0
Total Expenditures $3,912 0 0 0
781Page
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.
Statement of Revenue and Expenditures: PFPF Fund
Revenue
Property Rent & Sales
Interest Income
Other Fees
Internal Service Revenues
Interfund Transfers
Actual Actual Revised Proposed
FY2022 FY2023 FY2024 FY2025
($678,848) $310,144 $260,000
$69,207 $84,164 $100,100
0 $3,595 $500
0 0 0
$260,000
$100,500
$500
0
General Fund $310,000 $260,000 $425,000 $310,000
Total Revenue ($299,641) $657,903 $785,600 $671,000
Expenditures
Personal Services
$934,025
$842,634
$822,000
$754,000
Contractual Services
$44,264
$40,752
$30,355
$32,465
Commodities
$292
$282
$300
$300
Total Expenditures
$978,581
$883,668
$852,655
$786,765
791Page
City of Paducah Statistical &
Supplemental Information
Mission, Vision, and Organizational 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 - To be the best city in the world.
Organizational Values
I cJ-1I�
PADUCAH
aethe Best
➢ 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 ensure 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 comprised of the Mayor and four Commissioners
elected at large on a non-partisan basis. The Mayor is elected for a four-year term and each
Commissioner for a two-year term. The Mayor and Commissioners have equal voting powers.
The 44th Paducah Board of Commissioners began their terms on January 1, 2023.
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 operations of the City government which includes approximately
340 full-time employees. The City Manager also is responsible for preparing the budget,
submitting it to the board for adoption, and administering it. Department directors report directly
to the City Manager. The City of Paducah is comprised of 11 main departments: Administration,
Customer Experience/City Clerk, Police, Fire, Finance, Parks & Recreation, Technology,
Planning, Engineering, Public Works, and Human Resources.
After conducting a national recruitment process using the executive search firm GovHR USA,
the Paducah Board of Commissioner approved in July 2021 the hiring of Daron Jordan as
Paducah's City Manager. Jordan had previously served as the city manager of Paris, Kentucky.
Jordan holds a Master's in Organizational Management and has been certified by the
International Economic Development Council as a Certified Economic Developer.
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.
The Paducah -McCracken County
Convention Center Corporation
(PMCCC), an independent board of
directors appointed by Paducah's
Mayor and the McCracken County
Judge -Executive, oversees two
convention center facilities and the
dome pavilion in downtown
Paducah.
The Julian Carroll Convention
Center encompasses more than
65,000 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 marketed alongside the
Convention Center and Expo Center. The facilities have seen an uptick in the number of sports
leagues interested in renting space for tournaments.
Community Overview
Paducah, which is approximately 20 square miles, is the only incorporated community in
McCracken County, Kentucky. The 2020 Census shows population growth for both the city and
county with a total McCracken County population of 67,875, an increase of 3.52 percent.
Paducah experienced an 8.44 percent growth between 2010 and 2020 with the 2020 Census
figures at 27,137. However, since Paducah is the economic, educational, medical, and cultural
81 IPage
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 located 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 Between the
Lakes National Recreation Area.
V-1
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
stresses 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
..
Population -
crops. Paducah's inland location tends to
Wr
Year
Population
produce a large seasonal temperature range
with highly variable weather. The mean
2020
27,137
temperature is 57.8 degrees with a record
2010
25,024
high of 108 and a record low of -15. Its
2000
26,307
position north of the Gulf of Mexico
1990
27,256
contributes ample moisture for precipitation.
Paducah typically receives 49 inches of
1980
29,315
precipitation with an average of nine inches of
1970
31,627
snow.
1960 34,479
Paducah's heritage is reflected in 19th century
Sources: U.S. Census Bureau and City of architecture and a number of museums and
Paducah Com rehensive Plan 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.
821Page
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.
The floodwall was completed in
1949. The floodwall also serves
as a tourist attraction due to the
beautiful Dafford murals. Plus,
several miles of the levee section serve as the surface for the Greenway Trail.
This floodwall and floodgates were put to good use in 2018 and 2019. The Ohio River reached
nearly 53.3 feet in February 2019, the sixth highest crest on record in Paducah.
Since 1997, the City has been working with the U.S. Army Corps of Engineers to rehabilitate the
floodwall including the rehabilitation of all pump stations, flap gates, seal closures, gate wells, I -
walls, and the construction of a new pump station. The rehabilitation projects are in their final
stages. These critical and current projects have a significant budgetary impact. The floodwall
rehabilitation is an approximately $37 million project with a 65/35 cost-sharing split.
In addition 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.
83 IPage
Economic Overview
Taxpayer
Kentucky Oaks Mall
Prosper Paducah LLC
Assessed Valuation
$45,465,000
25,680,000
% of Total
Assessed
Valuation
1.58%
0.89%
Boyd Co. FKA Whayne Supply Company
20,987,627
0.73%
LCP Paducah II LLC
15,674,484
0.54%
Menard LLC
14,950,001
0.52%
Paducah Medical Investors
13,440,090
0.47%
Ducmall LLC
13,119,800
0.45%
Woodstone Enterprises LP
12,429,000
0.43%
LCP Paducah II LLC
11,235,596
0.39
Walmart Real Estate Business
10,646,400
0.37%
TOTALS
$183,627,998
6.37%
Source: Property Valuation Administration; Assessed value as of January 1, 2022
The Paducah -McCracken County Labor Shed consists of 11 counties in western Kentucky and
southern Illinois with a population of more than 233,000 that includes a highly skilled workforce
of approximately 120,000. Paducah has a mix of commercial, industrial, cultural, institutional,
and hospitality -based businesses. Healthcare and education services are among the top
employers. The accredited Paducah Area Chamber of Commerce is one of the largest in the
state with approximately 1000 business members.
To assist residents and business owners with entrepreneurial goals along with business
retention and expansion, the Paducah's Business Development Specialist, a position in the
Planning Department, works collaboratively with representatives from the Greater Paducah
Economic Development (GPED) and the Paducah Area Chamber of Commerce. Plus, in
collaboration with local partners, the City offers a Business Resource Guide providing
connections to local banks, commercial insurance agencies, accountants, and grants.
The area also is served by
Barkley Regional Airport
which is located in
McCracken County. The _
airport receives financial
support from the City of
Paducah. In June 2023, a
new terminal opened to the
public with the celebratory
ribbon cutting on July 6, 2023.
In March 2022, SkyWest
issued a departure notice to
discontinue Essential Air
Service to 29 regional airports
including Barkley Regional.
The airport worked through
the Essential Air Service
process and announced that Contour Airlines would be providing service from Paducah to
Charlotte with the first flight in December 2022.
Fiscal Year Real Estate
Personal
Proms
Commercial
Residential
2023
$1,169,528,609
$1,044,566,181
$577,849,087
2022
$1,089,161,125
$951,835,958
$554,605,247
2021
$1,041,983,926
$936,331,898
$584,105,652
2020
$988,724,688
$903,643,347
$518,116,004
2019
$959,205,670
$882,316,666
$550,296,896
Source:
McCracken County
Property Valuation Administrator
With Paducah's easy
river access and rail
service, the city is
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 and Minneapolis/St. Paul to the Gulf of Mexico. The Paducah Riverport Authority is
positioned 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.
Paducah's Principal EmDlover_s 12Q2,
Employer
Bon Secours Mercy Health, Inc.
Baptist Healthcare Systems
Walmart Associates, Inc.
Paducah Board of Education
Employees (1)
1445
1432
969
623
% of Total Employment
4.90%
4.86%
3.29%
2.11%
851Page
Baptist Health Medical Group
West Kentuckv Communitv & Technical
City of Paducah
Lowes of Paducah #465
GMRI
410 1.39% 1
376 1.28%
370
339
329
319
(1) City of Paducah Finance Department
(2) State of Kentucky — Office of Employment and Training. (Ratio based on
employment within County of McCracken)
1.26%
1.15%
1.12%
1.08%
2021-2022
.s
for Last I en Hs-
I
Fiscal Year Population
Personal
Per
Capita Median
School
Enrollment Unemployment
(1)
Income (1)
Income Age (1)
(2) Rate (3)
$30,620
43.8
(1)
5.9%
022-2023 27,137
$830,934,940
$30,620 43.8
2,770 4.3%
2021-2022
27,137
$830,934,940
$30,620
43.8
2,832
4.6%
2020-2021
27,137
$830,934,940
$30,620
43.8
2,832
5.9%
2019-2020
25,024
$511,240,320
$20,430
41.4
S,152
5.4%
2018-2019
25,024
$511,240,320
$20,430
41.4
2,980
5.5%
2017-2018
25,024
$511,240,320
$20,430
41.4
2,835
6.4%
2016-2017
25,024
$511,240,320
$20,430
41.4
3,132
6.8%
2015-2016
25,024
$511,240,320
$20,430
41.4
3,139
6.2%
2014-2015
25,024
$511,240,320
$20,430
41.4
2,843
5.6%
2013-2014
25,024
$511,240,320
$20,430
41.4
3,138
8.2%
Sources:
(1)
Bureau
of the Census Count — 2010,
2020
(2)
Board
of Education;
represents elementary
and secondary public schools
3
Kentucky Cabinet for Human Resources, Department
for Employment Services
Educational Opportunities
Paducah and McCracken County have had significant investments in educational facilities over
the past decade. Currently, the Paducah Independent School District is constructing a new
Head Start Building adjacent to Paducah Tilghman High School using $14.5 million in Federal
Disaster Relief Act funds. The funding is a result of the heavy rain from the remnants of
Hurricane Harvey in 2017 which flooded the Head Start facility. Outside the City limits, the new
Lone Oak Middle School, a nearly $39 million project, opened to students in late 2021.
Other significant achievements include the 2020 grand opening to celebrate the $22.6 million
investment for the Paducah Innovation Hub at Paducah Tilghman High School, a state-of-the-art
technology center where students and community members can access and connect to industry
skills. These projects are in addition to the more than $90 million worth of educational projects
completed before 2020. In 2013, the community saw the openings of the 94,000 square -foot
Paducah Middle School and the 300,000 square -foot McCracken County High School which
consolidated three county high schools.
Regarding higher education, the Murray State University Paducah Regional Campus opened in
2014. The facility, which receives 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.
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 five times 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.
The downtown and adjacent Lower Town
areas of Paducah benefit from the
presence 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.
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
871Page
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.
To prepare the workforce of the future, 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 funding 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.
_900015,population, Housing, and Education Overview
-
-
Quick
Quick Facts
Paducah
Kentucky
Po ulation 2020 Census
27,137
4,505,836
Population 2010 Census
25,024
4,339,367
Percent Chane 2010 to 2020
8.44%
3.84%
Persons under 5 years, percent, 2020
6.5%
6.1%
Persons under 18 years, percent, 2020
20.5%
22.4%
Persons 65 years and over, percent, 2020
19.5%
16.8%
Female persons, percent, 2020
53.5%
50.7%
White alone, eercent, 2020
73.4%
87.5%
Black or African American alone, eercent, 2020
21.8%
8.5%
American Indian and Alaska Native alone, eercent, 2020
0.9%
0.3%
Asian alone, percent, 2020
0.8%
1.6%
Native Hawaiian and Other Pacific Islander alone, percent, 2020
0.1%
0.1%
Two or More Races, percent, 2020
2.2%
2.0%
Hispanic or Latino, percent, 2020
3.1%
3.9%
Veterans, 2018-2022
1324
244,703
Foreign born persons, percent, 2018-2022
2.1%
4.1%
Housing units, July 1, 2022
NA
2,023,724
Owner-occu ied housing unit rate, 2018-2022
53.7%
68.1%
Median value of owner -occupied housing units, 2018-2022
$152,600
$177,000
Households, 2018-2022
Persons per household, 2018-2022
11,432
2.26
1,769,102
2.48
uiviny in same muse i yeai ayu, PeicenL ui peisuns aye i yeah, 00./_-/0 00.070
2018-2022
Language other than English spoken at home, % of persons age 5 2.5% 5.9%
years+, 2018-2022
High school graduate or higher, percent of persons age 25 years+, 90.6% 88.2%
2018-2022
Bachelor's degree or higher, percent of persons age 25 years+, 27.8% 26.5%
2018-2022
Median household income (in 2022 dollars), 2018-2022 $46,984 $60,183
Per capita income in past 12 months (in 2022 dollars), 2018-2022 $37,828 $33,515
Persons in poverty, percent 22.3% 16.5%
Source: U.S. Census Bureau
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. Tourism spending in McCracken County
totaled more than $314 million in 2022 which supported more than 2400 jobs and generated
$25.7 million in state and local taxes.
Paducah is called Quilt City
USA® based on the founding
of the American Quilter's
Society by quilt visionaries Bill
and Meredith Schroeder. Due
to the COVID-19 situation, the
2020 and 2021 annual AQS
QuiltWeek TM, which attracts
approximately 30,000 local
and international visitors each
April, had to be cancelled, but
the event and its crowd of
fiber arts enthusiasts returned
in April 2022. These quilt and art enthusiasts also visit the National Quilt Museum of the United
States located in downtown Paducah. During 2017 and 2018, Paducah held biannual quilt
shows with the second show held in the fall.
Paducah 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
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 Inland Waterways
Museum, 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.
Paducah is thrilled to see a more than
$14 million investment in Paducah's
Southside with The Dunlap project.
This renovation to the historic Walter
C. Jetton Middle School includes
housing units, a restoration of the
concert hall for the Paducah
Symphony Orchestra, and the creation
of a conservatory for music training
and education. The groundbreaking for
this project was in August 2021 with
the first residents welcomed in April
2023.
The Hotel Metropolitan, a museum that
pays tribute to African-American heritage, is minutes from the downtown district. In 2023, the
Hotel Metropolitan used funds from an African American Cultural Heritage Foundation grant to
improve the facility. The City currently is working with the Hotel Metropolitan to seek additional
grant funding.
Paducah 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.
securing the remaining funds by June 30, 2026.
In February 2024, the City
pledged its support to the
renovation of the Columbia
Theatre located at 504
Broadway. This 1927 facility,
which has been vacant for
years, needs significant
stabilization at an estimated
cost of $1.5 million. The City
pledged $500,000 toward the
effort continent upon the
Columbia Art House, Inc.
The City of Paducah also works to support local artists, creatives, and entrepreneurs. In
December 2020, the City assisted Sprocket, Inc. with a forgivable loan to help build out the
more than 8000 square feet of makerspace at 3121 Broadway. Sprocket partners with Cape
901Page
Girardeau -based Codefi for a co -working and business start-up incubator to create high tech
jobs and startup companies in Paducah.
The Paducah Creative & Cultural Council, which was created in 2020, acts as a resource for
local artists and organizations; recognizes, promotes and encourages creative industry growth;
assists with the installation of public art in neighborhoods, public places, and commercial
corridors; and performs assessments on the state of arts and culture in Paducah. In 2022, the
Council launched the website paducaharts.org which includes a creative directory. Artists of all
types are encouraged to submit their information for inclusion on the directory which will help
link artists with projects. Currently, the Council is working on a public art implementation plan.
Neighborhoods
Neighborhood revitalization has been a City of Paducah priority for decades and has received
national awards and attention. In 2002, City leaders adopted a plan to revitalize Lower Town,
the oldest neighborhood in Paducah by inviting artists from across the nation 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.
In 2007, the City of Paducah adopted a plan to revitalize another neighborhood, Fountain
Avenue. Over the next decade, 37 new residential structures were built with 92 structures
seeing significant rehabilitation. More than $14 million in permitted investment was incorporated
in the Fountain Avenue Neighborhood.
In November 2022, the National Park
Service listed the Northside Residential
District on the National Register of Historic
Places. This District consists of more than
450 buildings within an area generally
between Park Avenue, North 10th Street,
Palm Street, and North 14th Street.
The City Commission also has prioritized
the Southside region of neighborhoods, a
large area of eight neighborhoods. In
March 2021, residents and business
owners provided input at two public
meetings. In June and July 2021, the City,
volunteers, and partners held Southside
Rise & Shine Neighborhood events which
allowed a neighborhood to be the center
of attention for a week of beautification and celebration. Paducah was honored to receive the
2022 Kentucky League of Cities City Government of the Year award for the Southside Rise &
Shine Neighborhood Spruce Up initiative.
91 IPage
The City is continuing to prioritize Southside. The Southside Steering Committee has been
meeting since February 2022. Plus, there is a focus on revitalization and incorporating public art
in the Walter Jetton Neighborhood, the site of The Dunlap project. In 2023, the City finalized a
package of residential and business incentive packages for the Southside.
The City of Paducah also partners with the Paducah Alliance of Neighbors by providing funding
to the non-profit as it works to achieve Community Housing Development Organization (CHDO)
status with the Kentucky Housing Corporation. Furthermore, in 2023 and 2024, the City is
working to provide educational opportunities for local developers through the City's partnership
with Incremental Development Alliance.
Downtown
Paducah Main Street, a division of the Paducah Planning Department and 2024 Accredited
Main Street America and Kentucky Main Street Accredited program, 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 downtown their destination.
Paducah enjoys seeing new businesses open in the district and provides revitalization programs
for assistance. Programs include facade and beautification grants, roof stabilization assistance,
and upper story residential grants. The energy of the Downtown Farmers' Market and outdoor
musical events organized by the Parks & Recreation Department along with Main Street events
such as the Downtown Block Parties and the award-winning Cocktail Trail assist in creating a
vibrant and active downtown.
In June 2021, the State issued Paducah an Entertainment Destination Center license. This
license allows customers to take to -go alcoholic drinks in designated cups from participating
businesses to stroll our historic streets, browse the windows of local boutiques, and enjoy the
riverfront and outdoor events.
The City of Paducah is dedicated to providing an environment for downtown growth. In March
2021, the City was thrilled to receive final approval by the Kentucky Economic Development
Finance Authority (KEDFA) for Paducah's Downtown Riverfront TIF District (TIF). The City also
has created a Prospectus of Projects for the City's two Opportunity Zones.
921Page
A pivotal downtown project is the
City Block Project. Private
developer, Weyland Ventures, is
bringing a multi -use development
to the property that currently is a
parking lot at 2nd and Broadway.
The development includes an 81 -
room boutique hotel along
Jefferson Street and a mixed
use -development along
Broadway. Between the two
developments is city -owned
parking and public open space.
City Block was honored to have
Kentucky Governor Andy Beshear speak at the January 2023 groundbreaking. The construction
of the public amenities was accomplished in 2023. However, due to uncertain market and
construction conditions, Weyland Ventures has yet to start the hotel construction.
In September 2020, the City held a ribbon cutting for Greenway Phase V which extended the
trail from Jefferson Street through Schultz Park along the riverfront. Schultz Park also received
a major facelift which prepares it for the projects associated with the $10.4 million Better
Utilizing Investments to Leverage Development (BUILD) grant that the City is receiving through
the Maritime Administration (MARAD). The BUILD grant's primary objectives are to provide
improved transportation elements and increase the passenger experience for riverboat visitors
who visit downtown Paducah including the new riverboat partner, Viking Cruises.
The BUILD grant project's design process is complete with the project to be placed out to bid
and an approximately 18 -month construction period commencing in 2024. The BUILD grant's
transformative projects for Paducah's downtown and riverfront include
• A new dock structure
and excursion landing
plaza downstream of
the foot of Broadway;
• Improved bike and
pedestrian linkages
through the
improvements of three
intersections, the
addition of wayfinding,
and creation of a multi-
use path; and
• Improvements near the transient boat dock (former Executive Inn site) to include green
space and seating.
93 IPage
Embracing Our River Access
In October 2020, Paducah/McCracken County along with Calvert City celebrated being named
in the Tennessee RiverTowns Program. Paducah previously was a Pilot Community for the
Tennessee RiverLine Partnership. With the RiverTowns selection, we are working with other
communities toward a continuous system of multi -modal trail experiences such as paddling,
hiking, and biking along the 652 -mile Tennessee River from Knoxville, Tennessee, to Paducah.
In January 2022, Tennessee RiverLine awarded Paducah -McCracken County the Excellence in
River Animation award for demonstrating an exemplary commitment to breaking down access
barriers to river spaces and experiences through river programming that is safe, inclusive and
innovative. Training experiences at local pools and multiple small events on area rivers are
helping build a culture of paddling among diverse community members and organizations. In
2023, the Kentucky Recreation & Parks Society honored the program with the Outstanding
Program Award — Class 4 for the free paddling events that take participants along the Clarks,
Tennessee, and Ohio Rivers.
For the seventh consecutive
year, Paducah's Transient Boat
Dock located in downtown
Paducah received the Boater's
Choice Award through
N�,- �-- Marinas.com. The award
honors marinas and docks that
consistently provide an
j% excellent home for the boating
community.
Parks & Recreation
The City of Paducah manages more than two dozen parks and recreational facilities. To
encourage health and fitness and link several neighborhoods, Paducah offers more than five
miles of Greenway Trail for the community to
enjoy. A partnership between the City and
McCracken County, grants, and corporate
donors led to the installation of the Bob
Leeper Pedestrian Bridge over Perkins Creek
in September 2020. This 110 -foot long bridge
ties the City's 5 -mile trail to McCracken
County's 1.5 -mile trail and facilities.
In 2023, Paducah received the National Park
Service — River, Trails, and Conservation
Assistance Program grant. This grant is
941Page
assisting the community in the public input process and design for Greenway Trail extensions
and bicycling loops. The National Park Service is working with the City and a steering
committee to prepare for public workshops in mid -2024.
Paducah continues to invest in its largest and most frequently visited par, Bob Noble Park. Over
the past few years, the park has celebrated several enhancements including the following:
• The Music Garden, an interactive playground with outdoor musical instruments opened
in 2020 due to partnerships among the City, seven garden clubs of Paducah, and private
donors.
• The Noble Park Tennis Courts will be resurfaced in 2024. Over the past few years, the
area has been improved with the addition of a restroom facility along with court
reconstruction and the additions of sidewalks and paved parking.
• The Peck Education Trail, a project funded by the estate of J. Lane Peck, opened in
2020. The half mile trail connects to
the existing wooded trail behind the
Amphitheatre. In 2021, the Kentucky
Recreation & Parks Society's (KRPS)
honored the Paducah Parks &
Recreation Department with the 2021
Outstanding Facility Award for the
Peck Education Trail.
In 2023, the City opened an eight -court
pickleball facility across from the Noble
Park Tennis Courts on the east side of
Lake Montgomery.
In preparation for the construction of
the Paducah Sports Park at the former Bluegrass Downs site and Stuart Nelson Park,
the City approved in 2023 the relocation of the Stuart Nelson Dog Parks to Noble Park.
The dog parks were relocated in 2024.
Along with parades, recreational leagues, and 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 TM, the Lower Town Arts & Music
Festival, and Barbecue on the River.
Commission Priorities
After holding strategic planning sessions in February 2024, the Paducah Board of
Commissioners adopted 10 priorities and five continuous improvement items. The Commission
Priorities and continuous improvement items along with their objectives are listed below:
•
Priority— Beautification and Wayfinding. The goal is to have a beautiful community
with a variety of signage that welcomes visitors and generates pride in neighborhoods.
951Page
The focus will be on neighborhood identification signage, welcome to Paducah signage
along the interstate, and partnerships to increase beautification.
Priority — Downtown. The goal
is a concentrated effort to
support, enhance, celebrate,
beautify, and improve our thriving
downtown community. An
incredible amount of work has
been done to make downtown
successful through the approval
of the Tax Increment Financing
District, the City Block project,
the BUILD grant project, and
Opportunity Zones. This priority
also focuses on small businesses
and filling vacant storefronts
through energizing the merchants, Paducah Main Street Board, and associated
committees.
Priority — Housing. The goal is to improve Paducah's housing stock to help grow the
community. The process includes developing a joint Comprehensive Plan with
McCracken County which will be completed in 2024. This priority also focuses on
evaluating incentives and expanding financial support for developers, increasing
downtown residential development, working with the Paducah Alliance of Neighbors,
and supporting the development of the Katterjohn site (1501 Broadway). The Katterjohn
building, a dilapidated former hospital, was razed by the City early in 2024. To spur
housing growth, the City provides surplus property parcels for redevelopment along with
an incentive of providing house plans at no charge. Furthermore, a success story is The
Dunlap, a private development to rehabilitate the former Walter Jetton School into
apartments and space for the Paducah Symphony. The City assisted through a roof
stabilization grant.
Priority - Minority Inclusion. The objective is to lead by example through the adoption
of city-wide and departmental inclusion strategies focusing on a diverse pool of
applicants for employment, committees, and boards. In 2023, City employees
participated in a DEI survey with Murray State University. The results are being used to
set goals and training for the City organization. In 2023, the City reinstated the Paducah
Human Rights Commission and expanded the board size. The Board brought back the
Fair Housing Luncheon in April 2024 as a community event.
• Priority - Operational Efficiencies. The focus will be driving improvement to the
current development review process and analyzing the electrical permitting process and
inspections.
• Priority - Protecting Key Historical and Cultural Resources. The goal is to
collaborate with community partners to support and invest in the historical and cultural
resources unique to Paducah. The City contracted with Rhodes Heritage Group for a
preservation assessment and stewardship plan for various historic assets including the
961Page
Hotel Metropolitan and the Columbia Theatre. Early in 2024, the City pledged $500,000
toward the stabilization of the Columbia Theatre as long as the Columbia Art House is
able to secure funding for the remaining $1 million needed for the building's
stabilization. The City also is supporting the Upper Town Heritage Foundation's grant
application to the Mellon Foundation for funds for the Hotel Metropolitan. Other
significant achievements include the ribbon cutting in February 2024 to celebrate the
revitalization of the Robert Cherry Civic Center. Later in 2024, the Paducah Sports Park
construction will begin. This is a partnership with McCracken County and the
McCracken County Sports Tourism Commission which includes honoring the legacy of
Dr. William Stuart Nelson as part of the joint City/County sports park.
Priority — Quality of Life. The goal is a focused
effort on City services and projects that improve
the community. In 2023 and 2024, the
Communications Manager led social media
campaigns to bring awareness to various City
codes and their importance for reducing nuisances
and beautifying the city. The campaigns were
"Lend a Helping Hand, Help Us Keep Paducah
Beautiful" and "Considerate and Kind Paducah."
Additional tactics included raising public
awareness on mental health, focusing on beautification and litter collection, and
promoting the Paducah 311 online service request system and app.
• Priority - Southside Enhancements. The objectives are to engage, empower, and
beautify the Southside region of neighborhoods and its associated business community.
In 2023, the City launched residential and commercial incentive programs to provide
city assistance to the neighborhoods. Early in 2024, a public meeting was held to gather
input on public art in the Walter Jetton Neighborhood, and in January 2024, the larger
playground with sidewalks was completed at Robert Coleman Park.
• Priority — Stormwater. With a topography that leads to flash flooding and an aging
stormwater infrastructure, the City is
implementing projects outlined in the
Stormwater Master Plan. Using FEMA and
ARPA funding, the City has replaced the bridge
on Buckner Lane near Buckner Lake Circle.
Also, the City expanded the project scope for
the South 24th Street and South 25th Street road
projects to include a four -acre stormwater
detention basin. The City also is working with a
stormwater consultant to create a drainage
manual and update city ordinances to comply
with current industry standards.
971Page
•
Priority — Trails and Bike Lanes. The goal is to have a walkable and bikeable
community through the expansion of trails and bike lanes. In 2023, Paducah received
the National Park Service — River, Trails, and Conservation Assistance Program grant.
This grant is assisting the community
in the public input process and
design for Greenway Trail extensions
and bicycling loops.
Continuous Improvement - 911-
Radio/Tower Upgrades and
Operational Funding. The goal is to
establish a partnership agreement F
with McCracken County to create a -- - --
sustainable revenue source to cover
both operational funding and
infrastructure improvements. An
interlocal agreement is being drafted.
Over the past few years, upgrades have been made in the telephone, logging recorder,
and computer aided dispatch systems. Currently, a large-scale project to upgrade the
radio infrastructure, radios, and cell tower/antenna site is underway.
Continuous Improvement - City Facilities. The City prioritized the facility needs
outlined in the 2020 Facilities Survey and Plan that assessed 14 City buildings. Recent
projects that have been completed include the rehabilitation of the Robert Cherry Civic
Center, renovations to the City Commission chambers, Paxton Park Clubhouse exterior
project, and upgrades to several fire stations.
Continuous Improvement — Mental Health Awareness. The goal is a focused effort
on communicating about mental health resources and mental wellness. In 2023, the
Communications Manager led
mantni haalth gXniaranacc
campaign for May's mental
Health Awareness Month and for
September's Suicide Awareness
and Prevention Month. Tactics
included proclamations, a mental
health resources webpage, radio
ads, a billboard, PATS bus wrap,
and social media campaigns. For
employees, the Human
Resources Department
organized informational emails
and held lunch and learn events.
• Continuous Improvement — Paducah Sports Park. The City is partnering with
McCracken County and the McCracken County Sports Tourism Commission on the
outdoor facilities designed for Stuart Nelson Park and the former Bluegrass Downs site
which was donated to McCracken County in 2020. An interlocal cooperation agreement
was signed by the three entities in September 2022. The master plan, design, and
construction bidding are completed with construction to begin in 2024. The City also
approved moving the Stuart Nelson Dog Parks to Noble Park with the relocation
competed in the spring 2024.
Continuous Improvement — Revenue Equity. This priority focuses on the auditing
and enforcement of occupational licenses within the community.
991Page
THE BUDGET PROCESS
February 7, 2024 — Finance sends out budget calendar to departments
February 16, 2024 — Personal services population verified
March 5, 2024 — Payroll cost projections finalized for personal services
March 15, 2024 — Budget training
March 22, 2024 — Budget entry closed to departments
April 8 — April 15, 2024 — Department budget interviews with Finance Director
April 16 — April 22, 2024 — Department budget interviews with City Manager
April 29 — May 3, 2024 — Budget workshop with City Commissioners
May 28, 2024 — Introduce first reading of budget ordinance
June 11, 2024 — Second reading and adoption of budget ordinance
July 1, 2024 — Budget Book posted on City website
on
1001Page
CC Department/Divisions
0102 MAYOR & COMMISSION*
0103 CITY MANAGER
TOTAL GEN GOVT
0201 ADMINISTRATION
0202 ACCOUNTING & BUDGET
0205 REVENUE
TOTAL FINANCE
0501 TECHNOLOGY
601 CUSTOMER EXPERIENCE
EMPLOYEE BUDGET CENSUS
FY2022
FY2023
FY2024
FY2025
2
Proposed
Proposed
Proposed
Proposed
Change
2021-
2022-
2023-
2024-
From
2022
2023
2024
2025
Py
5
5
5
5
0
7
7
5
5
0
12
12
10
10
0
2
2
2
2
0
4
4
4
4
0
5
5
6
6
0
11
11
12
12
0
5
6
8
8
0
5
4
4
5
1
1201
ADMINISTRATION
2
2
2
2 0
1202
PLANNING
5
5
5
5 0
TOTAL PLANNING
7
7
7
7 0
1601
ADMINISTRATIVE SERVICES
5
5
5
6 1
1602
PATROL
62
63
61
61 0
1604
INVESTIGATIONS
20
19
21
21 0
1607
COPS GRANT
3
3
3
3 0
TOTAL POLICE
90
90
90
91 1
1801
ADMINISTRATION
3
3
3
3 0
1802
SUPPRESSION
60
60
60
60 0
1803
PREVENTION
11
11
11
11 0
1804
TRAINING
1
1
1
1 0
TOTAL FIRE
75
75
75
75 0
101 IPage
2202
STREET MAINTENANCE
24.75
23
23
23 0
2216
MAINTENANCE
13.25
13.75
13.75
13.75 0
TOTAL EPW - PUBLIC WORKS
38
36.75
36.75
36.75 0
2201
ADMINISTRATION
4.5
4
4
4 0
2209
RESIDENTIAL
14
14
14
14 0
2210
COMMERCIAL
4
4
4
4 0
2211
COMPOST & RECYCLING
3
3
3
3 0
TOTAL SOLID WASTE
25.5
25
25
25 0
2215
FLEET MAINTENANCE
65
8.25
8.25
8.25 0
2401
ADMINISTRATION
9
3
3
3 0
2402
GROUNDS & CEM.
14.7
16.7
16.7
17.7 1
2405
RECREATION
0
6
6
6 0
2409
SPECIAL EVENTS
2
0
0
0 0
TOTAL PARKS & RECREATION
25.7
25.7
25.7
26.7 1
2406
BOAT DOCK
0_3
0_3
0_3
0_3 0
3307
ENGINEERING
6
6
6
7 1
3308
FLOOD CONTROL
5
5
5
5 0
TOTAL EPW - ENGINEERING
11
11
11
12 1
3511
RISK/HUMAN RESOURCES
4
4
5
5 0
4011
E911
23
23
23
23 0
TOTAL FULL-TIME POSITIONS 339 339 341 345 4
* -The above amounts include
elected officials (5).
1021Page
Summary:
FY2022
FY2023
FY2024
FY2025
Change
GENERAL FUND
283.7
282.45
284.45
288.45
1
E911 FUND
23
23
23
23
0
ENTERPRISE FUNDS
32.3
33.55
33.55
33.55
0
FULL-TIME POSITIONS
339
339
341
345
1
103 IPage
OUTSTANDING DEBT
1041Page
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1041Page
CONTRACT FUNDING RECOMMENDATIONS
Organization
Fund
Amount
Carson Center
24000401 580610
$ 30,000
Maiden Alley Cinema
24000401 580710
$ 3,500
Market House Theatre
24000401 580600
$ 20,000
Midtown Alliance
24000401 580680
$ 50,000
National Quilt Museum
24000401 580650
$ 15,000
Paducah Arts Alliance
24000401 580840
$ 3,000
Paducah Symphony Orchestra
24000401 580550
$ 10,000
Sprocket
24000401 580810
$ 100,000
UTHF — Hotel Metropolitan
24000401 580590
$ 4,500
Yeiser Art Center
24000401 580330
$ 12,500
Paducah Housing Authority
24000401 580860
$ 2,500
Family Service Society
24000401 580910
$ 20,000
George Wilson Safety Foundation
24000401 580920
$ 2,500
Columbia Theater
24000401 580940
$ 500,000
Child Watch
24000401 580950
$ 5,000
Emerald Foundation
24000401 580960
$ 7,500
Hope Unlimited
24000401 580970
$ 7,000
Paducah Cooperative Ministry
24000401 580980
$ 12,000
Empty Bowls
24000401 580985
$ 2,500
Paducah Senior Center
24000401 580990
$ 5,000
Total
$ 812,500
1051Page
I_
CITY OF PADUCAH, KY FLEET ACQUISITION FY2025
Fleet Lease (7100)
Dpt Year
Compost 2025
Total for Solid Waste Fund
Solid Waste (5000)
Make/Model
Wheel Loader
Total for Fleet Acquitision Plan for FY2025
Proj. Cost ($)
$260,000
$260,000
$1,786,000
1061Page
Proj. Cost
Dpt
Year
Make/Model
Public Works
2025
Tymco Sweeper
$350,000
Public Works
2025
1 Ton Dump Truck
$110,000
Public Works
2025
ZTR Mower
$16,000
Public Works
2025
% Ton Service Truck
$70,000
Fire
2025
SSV Pickup
$60,000
Parks
2025
15 Passenger Van
$55,000
Parks
2025
John Deere Cab Tractor
$62,000
Parks
2025
Finish Mower
$25,000
Parks
2025
Single Cab % Ton 4WD
$55,000
Engineering
2025
1 Ton Service Body
$90,000
Police
2025
(7) SUVs
$399,000
Police
2025
(2) K9 SUVs
$120,000
Contingency for
All
2025
$114,000
wrecked vehicles
Total for Fleet Lease
Trust Fund
$1,526,000
Dpt Year
Compost 2025
Total for Solid Waste Fund
Solid Waste (5000)
Make/Model
Wheel Loader
Total for Fleet Acquitision Plan for FY2025
Proj. Cost ($)
$260,000
$260,000
$1,786,000
1061Page
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.
GLOSSARY OF TERMS
Commodities — A cost category for items
required by departments to conduct their
operations. Examples include utility costs,
fleet charges, fuel, and repair/upkeep.
Annual Comprehensive Financial Report
(ACFR) — 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.
1071Page
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).
1081Page
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.
1091Page