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HomeMy WebLinkAboutFY2026 Budget BookF�Y210r2�6 �so MONSOON err , , 11 E PADUC H Be the Best TABLE OF CONTENTS INTRODUCTION • How to Read This Document • City Manager's Budget Message • Budget Ordinance • City Mission & Core Beliefs • Directory • Staff Organizational Chart • Budgeted Departmental Staffing Summary • Financial Accounting Structure FINANCIAL/OPERATIONAL GENERAL FUND ...........................1 General Fund Statement of 99 Revenue & Expenditures..............2 59 General Fund Statement of 103 Revenue by Source......................3 Administration ..............................4 Finance........................................8 Technology...................................11 City Clerk/Customer Experience.. 13 Planning.......................................17 Police...........................................24 Fire...............................................28 Public Works................................32 Parks and Recreation...................35 Human Rights..............................39 Engineering & Floodwall...............40 HR & Risk Management...............43 Other General Fund Divisions ......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 99 Transient Room Tax Fund ............ 59 Debt Service Fund........................60 103 Capital Projects Fund ...................62 Bond Fund....................................65 ENTERPRISE FUNDS.....................66 Solid Waste Fund.........................67 99 Transient Boat Dock Fund ............ 69 Civic Center Fund.........................70 103 INTERNAL SERVICE FUNDS ...........71 Fleet Maintenance Fund...............72 Fleet Lease Trust Fund ................74 Insurance Fund ............................75 Health Insurance Fund .................76 FIDUCIARY FUNDS .......................77 PFPF............................................78 STATISTICAL & SUPPLEMENTAL INFORMATION..............................79 APPENDICES The Budget Process.....................98 Employee Budget Census ............ 99 Outstanding Debt .........................102 Contract Funding Recommendations.. 103 Fleet Acquisition Plan...................104 Glossary .......................................105 HOW TO READ THIS DOCUMENT Welcome Welcome to the published City of Paducah budget for the fiscal year beginning July 1, 2025 and ending June 30, 2026. Not only is this budget a financial plan from which you can learn about the City's finances, the FY2026 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 2026 Fiscal Year Budget. This section also contains the City's mission statement and core beliefs, the official ordinance adopting the FY2026 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 FY2026 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 2023 and 2024 fiscal years. The revised column reflects year to date budgeted revenue and expenditure amounts in the 2025 fiscal year. Finally, the adopted column reflects the 2026 fiscal year adopted 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. (3D CITY OF PADUCAH NO South Uh 4rrccr Paducah. KY 42002-2267 Paducah Residents. It is my privilege to present the City of Paducah's Annual Budget for Fiscal Year 20216. covterinp the period born July 1. 2025. through June 30. 20261 This budget represents our continued commitment to responsibility while investing in the services. infrastructure. and quality of lite initiatives that make Paducah a vibrant cummttnity .%h arc pcop.le strive to reach their full Potential, The FY 2026 budget reflects our dedicatinn to the City's six care organiautinnal values:Solution- Driven, Customer Experience. Every Person Flatters. Action -Oriented. Fiscal Responsibility, and Peram al Accountability. These values guide, our decision-making. and resource allocationas we work to scree the citizens of`Paducah. This budget was developed through a collaborative process involving all cite departments. With guidance from. the Board of Commissioner,;, and with careful consideration of community needs and priorities. The result is a balanced financial plait that maintains essential services, addresses infrastructure n"ds. suppcirts c�nnomic d veloprnent. and enhances duality of life for al I residents. The FY 2026 budget refleets our commitment to prudent financial management while investing in key priorities established by the Board ofC'ornmis*ion ra, "lhe General Fund. which is the City's main operating fund. has a projected re), TUIL" of nctarly Forty-nine million dollars for fisca- 1 year 2026. Occupational licensing. property tax es. and the insurance premium tax are the three primary sources of revenue for the 6enceral Fund. The total budget" fn VY 2026. is S 137.8 million dollars when all funding acc:oLmis and transfers are considered. This comprehensive hudeet allows us (t) i"unci essential cite services- capital improvements, and special initiatives that :are aligned with the Commission's priorities. Our fiscal priorities for FY 2020 include: I> Maintaining Fiscal Responsibility: We continue to upheld o ficient financial practices and maintain our bUdget p0liccy ofensuring that at least ten percent ofour annual revenues are placed into our reser%e Aindl . liofrastructure Investment: The budget prioritizes ongoing maintenance of our facilities and infrastructure while planning for future facility needs. 3. Economic Development: We continue to support downtown revitalization, the Tax Increment Financing (TIF) District, and initiatives to attract and retain businesses. 4. Quality of Life Enhancements: Investments in parks, recreation, arts, and cultural amen}ixies remain a priority to enhance livability for all residents. 5. public Safety: The budget maintains strong support for police and fire servzc;es to ensure community safety. Debt service, economic development, neighborhood redevelopment, and infrasiructurelcapital investment are all funded through the Investtment Ftmd. This fund balance is derived by allocating 0.5% of our 2% Occupational License Fee. For FY 2026 this 0.5% allocation is projected to ,generate $6.97 million dollars. The FY 2026 budget allocates resources to provide essential services and address community priorities. Major expenditure categories include: Public Safety + Parks and recreation Infrastructure * Economic Development • Capital Investments Community Support As presented, the FY 2026 budget supports the ten priorities established by the Berard of Commissioners. These tan priorities are; * Quality Dousing * RentaI Property Occupancy Permitting • Downtown/Ecc)nomic Development • Southside Revitalization • Growth + Quality of Life • City Facilities • City Staffing Needs • Revenue Equity • Support for Hurnarn and Social Services Additionaily, this budget funds continuous improvement in the areas of storrnwater management, trails and bike lanes, and merntaI health awareness. In c aiwlusion. the FY 2026 budget represents a balanced approaeh to meeting current neerls while planning for Paducab's future 11% maintaining lescal discipline. investing in our infrastructure, supporting; economic der elopmera. and enhancing the qua] ity of life for our residents, we position our cite fur continued growth and prosperity. As we implement this budget, we remain conirnitted to transparency. efficiency. and responsive service to our citizens. We will continue to monitor economicconditions. seer: innovative lutions to challenges. and adjust our strategics as needed to ensure the lost use of public; resources. As residents you can be assured that your elected officials. Mayor Brae, Mayor Pro Tern Wilson, Commissioner Henderson, Commissioner Smith, and Commissioner Thomas, were ful l engaged in the budget development and adaption process. I would like tct express my gratitude to our I: inance team. finder the leadership of our Finance Director Jonathan Perkins, and with the assistance of our Controller Audra Kyle arra the whale finance team, the budget process would not run as smoothly as it does. AdditiOir:clly, i w -could like to recognize deur Assistant City Manager Michelle STnolen and our whole Executive Leadership Team for their dedication tee being gond stewards ofthe public dollars entrcr-Ud to us. Working together, we are building, a stronger, more vibrant Paducah for our current, and .future. residents. Respectfully submitted, ron E. Jordan. CE'cD City Manager ORDINANCE NO. 2025-06-9847 AN ORDINANCE ADOPTING THE CITY OF PADUCAH, KENTUCKY, ANNUAL OPERATING BUDGET FOR THE FISCAL YEAR JULY 1, 2025, THROUGH NNE 30, 2026, 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 2026. NOW, THEREFORE, BE IT ORDAINED by the City of Paducah, Kentucky as follows: Sect'SectiolL 1. The Annual Operating Budget for the Fiscal Year beginning July 1, 2025 and ending June 30, 2026, 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, 2025 and ending June 30, 2026. Seetion 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 halance 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 ur 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 Truat 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 depatttnents 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. K%City CleiklCITY CLL. IORDlFINANCEtBudgat FY202+6 OnNnance-Darx 1. The City will provide to all eligible employees up to a $727 per month credit (for the months of July - December 2025) to be applied to the Comprehensive Health Insurance Benefit Plan (Cafeteria Plan) as directed by the employee. In January 2026, 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 112 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[ k, This ordinance shall be read on two separate days and will become effective upon publication in full pursuant to KRS Chapter X124. A-- George Bray, Mayor ATTEST: (::54-Parishy ' Lindsay , Clerk Inbndueed by the Board of Commissioners, May 27 , 2025 Adopted by the Board of Commissioners, Sure 10, 2025 Recorded by Lindsey parish, City Clerk, Supe 10, 202.5 Published by The Pa6rah Sun, Rw 14, 2025 ORDTINANCEMudget FY2026 KACI1y ClorMCMY CLEIMORDIMANCMBudget FY2026 OrrdinanoeDacx !&bras: lines Band pr000rds Clmrgas FbF smi" (Mw Pass Csrz:uparinnsl Licross Panrrls & Ftas Frlparty Rad M4-rt3r T4s licc4sxGoo RM SiIN 1)41.3 341st Taml Fund Tmrv6m 7n Taml Soirees Fapeedlluml Fi16811Ca 1.!F -b: Tgdmjl W cmbamu Eaparlaws Pur.war rroa�a rra Public WeEks PRFk C'abh AMLIM ty 8vew1 R3 F v•��5s Human Fsvwleas ln�saunw rued E911 $eylid ws5�a pensions ryFO Tra kl 039r To6il E pundit... Clty of padura5, A., -I Opa•,7ng1ludlrtt far All Fowls a.d fCottynrlcx.F0:ovur .mt n6maied Approprlatlom & Expr.diiaros FY7018 (duly 1.20251& Si -M, 2026) lEwLt No.1 Gn -ral smial Capilal 10e6r 6elerprise Inicnw -Tra" Fu.d Re.c„u.s p,nj-fs srr.iae 31nndF Skr*, FuMds 761x1 S 117,000; 'A4000 S - 1' - S - S - $ - s 147,ow 0,0015 0 - 65.000 - - 13061.815 1,506.o00 409,506 - 77,000 i-sip6 318,506 125M 5.376,590 - 0 - - _ 7„7662# 14,794578 _ 6 145,743 0 - 6,742.100 3,%73341 0 13.711,67{4 57.0110 779,750 - 1;000 - 540 291.250 39,422,540 8.82S,40o - 1,853,657 - - - 44,?01,157 50,750 - - - 5,900 _ - 17,905 541.350 507,990 142.513 - 0 34406 1.338,143 - 1A24M6 9530,650 - - - . - - "30,666 147.000 - - - - - - 147Am 27,000 - - - 78,400 x5,900 324,425 445X5 817644 3,565.066 14.367.694 516+95 97.9M 16 77 1719 9385,000 S 48.281.104 S 13,316,763 3 5 I,430,651 S 7.124ADD 3,255,044 i 4981575 1 71,267.919 S 654,480 S 2,500,O0o S 11,447,895 5 2,005,229 5 30.449 1 349,125 i 2933006 1 18,377,113 S ASMI,Nl) S 15,726,763 S 11.4473155 3 4,735,456 3 1,154,4 F 7 1 i 75I 1 %,845.172 4 2,7541410 i _ S . 5 - S - i • i - S 217KI410 1(14.179 18,1b3.09A 764,000 5,567,361 8,]31,836 5693,089 2,124,648 614,199 _ 879,159 980,215 - 1.7e3A14 - - _ 7„7662# 14,794578 112,165 90,000. _ - _ - MA97 gag ]2,349,870 - 283,948 - - - 12.634,110 #,267,042 3.118.000 800,000 - 7,536,07-0 1,494.826 17,5I.M 454,544 19546 - - .. - NMI) 17.W5 - _ - 17,905 2,225,72'2 - 5x530,900 7.775,712 732,671 - _ _ 732,671 - 1.332,900 - - - 1.531,9pp - 9301,701 2,68'!,795 - - - 5.883,5% 0 • - - - - 817,144 817644 3. 14.367.694 516+95 97.9M 16 77 1719 s 57,498,9 ; sop.mS 11.447x49 3 'R54LM S 81117.#3 3 9.322,642 5 517,140 i 137,778.934 Rc.., s Uniiud ]Heli. Cash) S 11,2511.11541 3 {94,701,326) 5 . 5 90"759 S (LA"9) $ (1,713„443) 6 (",715) 5 965,433,7617 FUNDS GENERAL MAP INVESTMENT TIF ERI I MOLD COURT AWARDS ROOM TAX DEBT C1P BOND FUND SOLID WASTE TRANSIENT BOAT DOCK RENTAL FLEET MAINTENANCE FLFPT LEASE TRUST INSURANCE 14EALTH INSURANCE PFPF OTHER TRUSTS OPRIATIO 51,198,934 3,116,000 7,887,440 123,(10{1 3,343,495 53,0% 112,165 1,855,000 5,567,361 11,947,805 33,795,280 8,052,519 444,544 142,513 1,092,826 2,853,765 1,330,581 4,045,470 731,715 85.425 3 137,778,934 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. It � iii PA CAH Be the Best DIRECTORY MAYOR George Bray BOARD OF COMMISSIONERS Sandra Wilson — Mayor Pro -Tem Raynarldo Henderson Robert Buz Smith Dujuan Thomas City Manager........................................................................................... Daron Jordan Finance Director....................................................................... Jonathan Perkins, CPA CityClerk................................................................................................Lindsay Parish Chief Technology Director........................................................................... Eric Stuber Planning Director......................................................................................... Carol Gault Police Chief..................................................................................................Brian Laird FireChief...................................................................................................... Steve Kyle Public Works Director................................................................................ Chris Yarber Parks and Recreation Director.................................................................... Am ie Clark City Engineer.......................................................................................... Greg Guebert Human Resources Director.................................................................. Stefanie Wilcox Communications Manager...................................................................... Pam Spencer a U J Q Z O H Q N_ Z Q C� O BUDGETED DEPARTMENTAL STAFFING SUMMARY All positions shown are full-time equivalent (FTE) and are for Fiscal Years. 2023 2024 2025 2026 General Fund Administration' 12.0 10.0 10.0 11.0 Finance 11.0 12.0 12.0 12.0 Technology 6.0 8.0 8.0 8.0 Clerk/ Cust. Exp. 4.0 4.0 5.0 5.0 Planning 7.0 7.0 7.0 8.0 Police 90.0 90.0 91.0 90.25 Fire 75.0 75.0 75.0 79.0 Public Works 36.75 36.75 36.75 39.75 Parks and Recreation 25.7 25.7 26.7 27.76 Engineering 11.0 11.0 12.0 12.0 Human Resources 4.0 5.0 5.0 5.0 Total General Fund 282.45 284.45 288.45 297.76 Solid Waste Fund Solid Waste 25.0 25.0 25.0 25.0 Fleet Maintenance Fund Fleet Maintenance 8.25 8.25 8.25 8.25 E911 Fund E911 23.0 23.0 23.0 23.0 Opioid Settlement Fund Opioid Settlement Fund 0.0 0.0 0.0 0.75 Transient Boat Dock Fund Boat Dock 0.3 0.3 0.3 0.24 TOTAL ALL FUNDS 339.0 341.0 345.0 355.00 '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. Q� o LL '27 c cLL Q .w Y LL m cn � U C N -6 -6 J LL LL N (6 N N LL = N C U 7 _0 LL) C m U C m Z C C 7 � C 0 7 cLL U 7 LL 0� Y LL m cn � U C N -6 -6 J LL LL N (6 N N LL = N C U 7 _0 LL) C m U C m Z C cc v m 2"m LL Q w m U U o m LL Q2-o m U �-C,c E aT o - LL c LL LL 0 ME o cn ocn f 7 LL LL C��C �Ca�� 0 LU m e o > U H LL o c 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 GENERAL FUND STATEMENT OF REVENUE AND EXPENDITURES Expenditures Actual FY2023 Actual FY2024 Revised FY2025 Adopted FY2026 Revenues $1,910,791 $2,065,697 $2,581,110 $2,780,410 Fines $120,939 $120,294 $100,500 $117,000 Grants $5,095,654 $3,349,988 $991,305 $986,815 Interest Income $1,416,842 $1,918,451 $1,400,000 $1,500,000 Loans $2,921,340 $617,169 0 0 Charges for Service $808,381 $838,311 $832,980 $845,795 Other Fees $116,006 $73,962 $60,000 $57,000 Licenses $31,663,059 $31,617,520 $32,733,500 $34,022,500 Permits & Fees $570,066 $609,200 $557,000 $543,750 Property Rent $406,121 $420,110 $542,000 $507,590 Taxes $8,895,878 $9,128,820 $9,174,095 $9,530,650 Recreation Fees $152,001 $162,544 $143,000 $147,000 Sales $21,233 $915,116 $27,000 $27,000 Audit/GASB Adjustments $100,343 $89,402 0 0 Interfund Transfers $663,881 $495,830 $612,410 $654,980 Total Revenues $52,951,753 $50,356,717 $47,173,790 $48,940,080 Expenditures Administration $1,910,791 $2,065,697 $2,581,110 $2,780,410 Finance $1,319,600 $1,354,060 $1,521,282 $1,610,778 Technology $3,524,572 $1,201,205 $2,041,146 $2,124,648 Clerk/Customer $447,338 $464,515 $531,632 $619,159 Experience Planning $647,471 $768,839 $905,893 $980,215 Police $12,637,436 $12,817,370 $13,288,006 $14,130,578 Fire $10,438,612 $11,127,618 $11,656,910 $12,369,870 Public Works $4,205,814 $4,315,714 $4,518,414 $5,267,042 Parks and Recreation $3,316,436 $3,436,053 $3,841,896 $4,590,617 Cable Authority $85,343 $85,340 $85,325 $89,540 Human Rights $10,820 $18,984 $15,215 $17,605 Engineering/Floodwall $1,604,703 $1,665,515 $2,413,263 $2,225,722 Human Resources $505,168 $615,372 $710,568 $732,671 Audit Adjustments $882,911 $1,195,236 0 0 Interfund Transfers $6,975,815 $7,105,013 $13,668,149 $3,660,079 Total Expenditures $48,512,830 $48,236,531 $57,778,809 $51,198,934 2 GENERAL FUND STATEMENT OF REVENUES BY SOURCE 3 Actual FY2023 Actual FY2024 Revised FY2025 Adopted FY2026 Fines Warrant Service Fee $37,960 $36,132 $32,000 $36,000 Nuisance Violations $49,917 $51,242 $46,000 $50,000 Other Fines $33,062 $32,919 $22,500 $31,000 Grants State Incentive- Police $490,056 $482,945 $458,000 $460,000 State Incentive - Fire $401,000 $392,195 $375,000 $390,000 Other Grants $4,204,597 $2,474,849 $158,305 $136,815 Interest Income $1,416,842 $1,918,452 $1,400,000 $1,500,000 Charges for Service Tax Collection Fee - PJC $8,347 $8,415 $8,600 $8,000 Tax Collection Fee - School $232,684 $261,475 $262,000 $282,000 Overhead (Admin) Charges $364,720 $364,720 $363,800 $352,800 Other Charges for Service $202,629 $203,700 $198,580 $202,995 Licenses & Permits Payroll Tax $19,383,060 $18,626,804 $20,300,000 $20,900,000 Insurance Tax $6,331,216 $7,424,599 $6,500,000 $7,200,000 Business License $5,375,589 $5,137,856 $5,450,000 $5,450,000 ABC License $191,680 $182,893 $185,000 $175,000 License Penalties $418,281 $276,480 $325,000 $325,000 Revenue sharing with County ($36,767) ($31,111) ($26,500) ($27,500) Permits & Fees KY Telecommunication Tax $315,011 $275,384 $293,000 $250,000 Building & Electrical $182,041 $243,792 $201,000 $235,000 Other Permits & Fees $73,014 $90,023 $63,000 $58,750 Property Rent & Sales Forest Hills Lease $363,240 $363,240 $432,000 $438,590 Other Property Rent & Sales $42,881 $56,870 $110,000 $69,000 Taxes Real Current Year $5,869,136 $6,178,208 $6,475,000 $6,734,000 Personal Current Year $593,663 $619,397 $600,000 $615,000 Vehicle Tax County $996,543 $965,620 $1,016,000 $1,000,000 PJC Tax Collection $368,753 $371,881 0 0 Local Bank Deposit Tax $406,141 $402,883 $405,000 $415,000 PILT- Paducah Power $246,135 $234,839 $236,000 $236,000 Annexation Rebates ($118,173) ($48,980) ($56,905) ($33,350) Other Taxes $533,680 $404,971 $499,000 $564,000 Recreation Fees $152,001 $162,544 $143,000 $147,000 Sales $21,233 $915,116 $27,000 $27,000 Other Fees $116,006 $73,963 $60,000 $57,000 Audit(GASB Adjustments $3,021,723 $706,571 0 Interfund Transfers $663,881 $495,830 $612,410 $654,980 Total Revenues $52,951,782 $50,356,717 $47,173,790 $48,940,080 3 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. 11 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. Staffing Summary: Administration *For FY2024 ERP Manager became Software Manager and Business Analyst became Software Specialist and moved to Technology Department. FY2025 Accomplishments: ➢ Collaborated with an outside facilitator to hold retreat with the Commission creating the two-year City Commission Priorities and working 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. ➢ Oversaw the Natural Gas, Cable and Telecommunications Franchise agreements and process. ➢ Assisted Customer Experience Department with Special Event Permitting during director's 12 -week leave. ➢ Conducted media training for members of boards and commissions. ➢ Promoted Paducah Sports Park groundbreaking through ceremonial video. ➢ Initiated contact management software. ➢ Developed Crossroads for Growth television program. ➢ Implemented marketing campaign for mental health awareness including social media posts, proclamations, and awareness wrappings on two PATS cutaway buses. ➢ Conducted public feedback surveys (i.e. Paducah Main Street, 311 App, Curbside Recycling). 5 Actual FY2023 Actual FY2024 Revised FY2025 Adopted FY2026 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 0.0 0.0 0.0 Business Analyst* 1.0 0.0 0.0 0.0 Projects and Grants 0.0 0.0 0.0 1.0 Coordinator Grants Administrator 1.0 1.0 1.0 0.0 Assistant to Mayor and 0.0 0.0 0.0 1.0 Commissioners Senior Admin Assistant 1.0 1.0 1.0 1.0 TOTAL 12.0 10.0 10.0 11.0 *For FY2024 ERP Manager became Software Manager and Business Analyst became Software Specialist and moved to Technology Department. FY2025 Accomplishments: ➢ Collaborated with an outside facilitator to hold retreat with the Commission creating the two-year City Commission Priorities and working 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. ➢ Oversaw the Natural Gas, Cable and Telecommunications Franchise agreements and process. ➢ Assisted Customer Experience Department with Special Event Permitting during director's 12 -week leave. ➢ Conducted media training for members of boards and commissions. ➢ Promoted Paducah Sports Park groundbreaking through ceremonial video. ➢ Initiated contact management software. ➢ Developed Crossroads for Growth television program. ➢ Implemented marketing campaign for mental health awareness including social media posts, proclamations, and awareness wrappings on two PATS cutaway buses. ➢ Conducted public feedback surveys (i.e. Paducah Main Street, 311 App, Curbside Recycling). 5 ➢ Implemented comprehensive marketing campaign, Paducah is Someplace Special, which included billboards, citizen testimonials, and social media posts. ➢ Developed, branded, and implemented public feedback and educational campaign for curbside recycling, Recycle Right Paducah, which included a public feedback survey, social media campaign, and mailing of letter from Mayor and informational brochure to all households. ➢ Created 911 Parcel Fee marketing video. ➢ Worked with Civic Beautification Board on a needs assessment to enhance Welcome to Paducah signs. ➢ Coordinated monthly blog posts, Ponderings from Paducah, with Executive Leadership Team. ➢ Promoted Open Finance Portal and online payment option for payroll tax. ➢ Assisted Mayor in launch of Duke and Duchess Foundation of Paducah. ➢ Assisted Fire Prevention Division in development and implementation of Neighborhood Conversation meetings to include three meetings along with various educational materials. ➢ Created Government 101 brochure for school-age citizens. ➢ Launched Homeless Services Grant -in -Aid program. ➢ Focus on obtaining and implementing grants that are aligned with the City Commission Priorities. ➢ Provided regular grant update reports and presented the list of current, pending and closed grants to the Board of Commissioners FY2026 Goals: ➢ Continue to oversee the implementation and complete the reporting for the City Commission Priorities. Refresh the two-year City Commission Priorities. ➢ Adopt and implement a balanced budget. ➢ Continue to oversee the Natural Gas, Cable and Telecommunications Franchise agreements and processes. ➢ Continue to focus on promotions, education, and awareness of City Commission Priorities with specific communication campaigns regarding Trails and Bike Lanes, Mental Health Awareness, and Quality of Life elements including curbside recycling, solid waste division operational changes, trees, and more. ➢ Continue to grow social media presence and engagement with enews subscribers through quality content and imagery. ➢ Maintain the quarterly grant reporting process and continue to present the list of current, pending and closed grants to the Board of Commissioners. ➢ Continue to focus on obtaining and implementing grants that are aligned with the City Commission Priorities. I Department Budget Summary: Administration Department Summary: Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 Personal Services $1,011,002 $958,426 $981,545 $1,122,465 Contractual Services $567,318 $752,238 $1,083,925 $1,275,995 Commodities $108,929 $135,885 $172,850 $161,950 Contributions $223,542 $219,148 $221,600 $220,000 Capital Outlay 0 0 $121,190 0 Total Dept. Budget $1,910,791 $2,065,697 $2,581,110 $2,780,410 Division Summary: Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 Mayor & Commission Personal Services $211,349 $210,249 $209,068 $204,908 Contractual $1,131 $6,160 $15,700 $161,220 Services Commodities $60,113 $77,792 $102,450 $91,250 City Manager Personal Services $799,653 $748,177 $772,477 $917,557 Contractual $21,519 $20,728 $26,795 $177,475 Services Commodities $48,816 $58,093 $70,400 $70,700 Corporate Counsel Contractual $280,794 $394,398 $300,000 $300,000 Services Other' Contractual $263,874 $330,952 $741,430 $637,300 Services Contributions $223,542 $219,148 $221,600 $220,000 Capital Outlay 0 0 $121,190 0 Total Dept. Budget $1,910,791 $2,065,697 $2,581,110 $2,780,410 'Other includes Non -Departmental, Memberships & Contingency, and Civic Beautification divisions of Administration 7 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. 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 Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 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 2.0 Revenue Technician II 1.0 1.0 1.0 0.0 Revenue Technician 2.0 3.0 3.0 3.0 TOTAL 11.0 12.0 12.0 12.0 FY2025 Accomplishments: ➢ Awarded the 34th consecutive GFOA Certificate of Achievement for Excellence in Financial Reporting for the FY2024 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 FY2026 budget ➢ Continued to refine ERP software; including support for Fleet Maintenance software; and, ESS development and support FY2026 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 third Popular Annual Financial Report (PAFR) for FY2025 ➢ 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 0 Department Budget Summary: Finance Department Summary: Division Summary: Actual Actual Revised Adopted Administration FY2023 FY2024 FY2025 FY2026 Personal Services $1,146,258 $1,180,068 $1,314,287 $1,416,088 Contractual Services $83,936 $78,798 $83,235 $83,135 Commodities $89,405 $95,195 $115,560 $111,555 Total Dept. Budget $1,319,599 $1,354,061 $1,521,282 $1,610,778 Division Summary: Revenue Actual FY2023 Actual FY2024 Revised FY2025 Adopted FY2026 Administration $394,528 $413,477 $481,917 $551,550 Personal Services $336,628 $328,656 $376,198 $387,501 Contractual Services $3,242 $3,854 $5,310 $5,440 Commodities $7,970 $14,740 $15,980 $16,180 Capital Outlay 0 0 $8,200 0 Accounting & Budget Personal Services $415,102 $437,935 $456,172 $477,037 Contractual Services $28,623 $22,458 $24,485 $24,405 Commodities $20,427 $26,873 $27,975 $28,275 Revenue Personal Services $394,528 $413,477 $481,917 $551,550 Contractual Services $52,071 $52,486 $53,440 $53,290 Commodities $61,008 $53,582 $71,605 $67,100 Total Dept. Budget $1,319,599 $1,354,061 $1,521,282 $1,610,778 Certificate °Achievement 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, McCracken County PVA and Joint Sewer Agency. 11 IPage Staffing Summary: Technology Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 Chief Technology Director 1.0 1.0 Revised FY2025 1.0 Personal Services 1.0 $683,293 Software Manager 0.0 1.0 $2,955,855 1.0 $569,097 1.0 Commodities Software Specialist 0.0 1.0 $149,980 1.0 $58,087 1.0 $499,356 Systems Administrator 0.0 1.0 $1,201,205 1.0 $2,124,648 1.0 Systems Technician 0.0 1.0 1.0 1.0 Network Administrator 2.0 0.0 0.0 0.0 Help Desk Technician 1.0 1.0 1.0 1.0 GIS Manager 1.0 1.0 1.0 1.0 GIS Specialist 1.0 1.0 1.0 1.0 TOTAL 6.0 8.0 8.0 8.0 "For FY2024 ERP Manager became Software Manager and Business Analyst became Software Specialist and moved from Administration to Technology. FY2025 Accomplishments: ➢ Implementation of AssetWorks Fleet software to replace legacy AS400 software ➢ Upgraded E911 server hardware to replace outdated equipment ➢ Conducted third -party cybersecurity audit and addressed key findings ➢ Analyzed the business process for Enterprise Permitting and Licensing with SaaS provider, Tyler Technologies, in order to implement changes to speed up the process and provide a better user experience to the public/contractors ➢ Worked with the GIS Steering Committee and McCracken County PVA to bring them on as a new consortium member FY2026 Goals: ➢ Continued business processes analysis 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 Department Budget Summary: Technology 121Page Actual FY2023 Actual FY2024 Revised FY2025 Adopted FY2026 Personal Services $416,145 $683,293 $857,313 $892,957 Contractual Services $2,955,855 $306,590 $569,097 $837,390 Commodities $94,485 $114,194 $115,380 $149,980 Capital Outlay $58,087 $97,128 $499,356 $244,321 Total Dept. Budget $3,524,572 $1,201,205 $2,041,146 $2,124,648 121Page 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. 13 IPage 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 Adopted FY2023 FY2024 FY2025 FY2026 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 Development Liaison 0.0 0.0 0.0 1.0 Customer Exp. Representative 1.0 1.0 2.0 1.0 TOTAL 4.0 4.0 5.0 5.0 141 Page FY2025 Accomplishments: ➢ Special Event Management: Oversaw the permitting process for 115 special events held throughout the 2024 calendar year. ➢ Citizen Engagement: Received and responded to more than 3,500 citizen inquiry emails directed to customerexp@paducahky.gov. Assisted approximately 8,000 walk-in visitors at City Hall and answered more than 8,000 calls to the City's main phone number. Hosted 4 Art Exhibits in City Hall. Fulfilled more than 100 requests for records. ➢ Staffing Enhancements: Successfully onboarded a new Development Liaison and a new Senior Customer Experience Representative. ➢ Ordinance Updates: Updated City of Paducah ordinances related to animals, landline fees, and trees & vegetation. ➢ Board Operations Modernization: Digitized all Board Application processes for increased accessibility and efficiency. ➢ Board Inauguration Ceremony: Planned and hosted the Board Inauguration Ceremony, for the 45th Board of Commissioners. ➢ Professional Recognition: The Assistant City Clerk earned the Kentucky League of Cities' Excellence in City Governance Award and received Master of City Governance Certification. ➢ Citizen Education: Successfully hosted the Paducah Citizens' Academy. ➢ Economic Development Support: Assisted with the implementation of a Natural Gas Franchise and the execution of a PACE Financing Agreement for Blockware Mining, Inc. ➢ Governmental Support Programs: Contributed to the creation of a Training Incentive Program for elected officials. ➢ Medical Cannabis Policy Development: Supported the establishment of zoning and licensing ordinances for medical cannabis businesses. ➢ Business Support and Development: Hosted 22 Kick -Start Meetings to guide entrepreneurs and organizations in starting, expanding, or renovating businesses in Paducah. ➢ Board and Committee Support: Provided staff support for the Paducah Board of Ethics, the 911 Parcel Fee Appeals Board, and Paducah Riverfront Development Advisory Board. ➢ Service Improvements: Contributed to the development of a new service request system and mobile application to enhance citizen service delivery. ➢ Cross -Departmental Collaboration: Partnered with Public Works, Engineering, and Code Enforcement to lead an alley clean-up initiative in response to citizen concerns. 15 IPage ➢ Certificate of Occupancy Celebrations: Re-initiated the Certificate of Occupancy celebrations for community developments. FY2026 Goals: Ordinance Updates: Collaborate with departments to update various sections of the Paducah Code of Ordinances. Enhanced Citizen Services: Continue to support citizens, businesses, and visitors through Kick -Start Meetings, OpenCounter services, the 311 system, walk-in assistance, public art exhibits, public records access, alcoholic beverage control, special event permitting, and community partnerships. Technology Implementation: Finalize the launch of the new service request application using SeeClickFix. Leadership Development: Host a Leadership Training Seminar for Board Chairs and Vice Chairs to strengthen governance practices. Citizen Education Expansion: Organize and host the Paducah Citizens' Academy 2026. Technology Integration: Integrate Scope My Project functionality with the Energov platform to improve project tracking and management. KMC Hosting: Assist with the planning and execution of the 50th Annual Kentucky Municipal Clerk's Spring Conference to be held in Paducah. Permitting Support: Create a comprehensive permitting guide for developers and residents to streamline the application process. Cross -Departmental Coordination: Launch regular cross -departmental meetings focused on updating and improving permitting processes. Marketing and Outreach: Expand marketing efforts to promote the benefits of Kick -Start Meetings to the business community. Expanded Development Services: Offer on-site pre -development meetings and additional services to enhance support for prospective developers and business owners. Department Budget Summary: Customer Experience Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 Personal Services $383,688 $401,035 $455,502 $517,739 Contractual Services $42,734 $30,491 $34,430 $43,020 Commodities $20,356 $27,797 $41,700 $58,400 Capital Outlay $559 $5,192 0 0 Total Dept. Budget $447,337 $464,515 $531,632 $619,159 161Page PLANNING Department Mission The Department of Planning exists to: ➢ Guide the land use, planning and development processes in the City of Paducah; ➢ Ensure the orderly and efficient use & 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 the 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, community & 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 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. Staff also provides 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. In addition, to those duties mentioned above the planning department provides staff for the Creative and Cultural Council and is home to a variety of special projects. Projects such as Neighborhood signage and/or Grants such as the Paul Bruin grant function out of planning as well. The planning department touches a plethora of topics in various forms. However, all will have an underlying common them of Land Use at their core. 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. 171Pag One such strategic project is the riverfront development. A critical tool in the development of this area has been a tax increment financing (TIF) district for the Paducah Riverfront and Downtown Area. After much preparation, the TIF district was activated in March of 2025. The City of Paducah worked in conjunction with Commonwealth Economics to attain the goals established by the district in early 2019. Today, the TIF is up and running as designed and will continue to track and spur development in this area. Another economic development tool that functions out of the planning department has been the Main Street program. This program has been a keystone objective of the Comprehensive Plan: continued revitalization of downtown. Over the last year, the department analyzed the model employed to execute the Main Street approach. It was a conversation in city entity versus non- profit as many of the Main Street organizations across the state have returned to the non-profit model. After hiring a downtown development strategist and working through community meetings to gather information it appears the city is poised to function in FY'26 with a contract for service as Main Street will become a newly formed non-profit in July of 2025. The organizations mission will still be to recruit business and linking partner associations, downtown stakeholders and the MAIN STREET 4 -POINT ECONOMIC STRATEGY Build a diverse economic base I Catalyze smart new investmert I Cultivate a strong entrepreneurship ecosystem Create an inviting. inclusive atmosphere I Celebrate historic character I Foster accessible. people-certered public spaces ECONOMIC7F DESIGN VIT0LITy, 6. CL ..i MUNITY TRANSFORMATION ORGANIZATION PROMOTION Build leadership and strong orgarizatioral capacity I Ensure broad community ergagement I Forge partnerships across sectors Market district's defining assets I Communicate unique features through storytellirg support buy -local experierce Main Street Board of Directors. This newly formed Board of Directors, a board of up to seven citizens, will have the responsibility of maintaining the Main Street accreditation, hiring staff to execute the strategies of the Four -point Main Street approach. All of these goals and objectives will be outlined in a contract for service. Such goals will be outlined each year based on the needs of the community and stake holders. Downtown Incentives: Main Street Staff will also be charged with 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. They will be required 18 IPagL to work hand in hand with the planning staff to maintain all credentials and benchmarks related thereto. 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. Remote Workers Incentive Program: Create and implement an effective incentive program to attract and retain remote workers. A new change in this program is that this year, the Senior Administrative Assistant has taken the lead on this program. She has tracked all necessary information so a Return on the City of Paducah's investment can be measured. Once we have completed a year of commitment to the program, we will analyze the investment vs the return and present the findings to the commission. The premise behind the Remote Workers Incentive Program is to seek 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 FY26 to achieve the target of 25 workers as directed by the Commission. 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 18 remote workers. Note: 8 have come through the Make My Move Program. Southside Enhancements: Targeted empowerment, engagement, and beautification of Southside Neighborhoods. The Southside region comprises of eight distinct neighborhoods. The Planner II 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 19IPag 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. Planning Staff contracted with the Incremental Development Alliance to train small scale developers to help carry out the initiatives of the Southside program. As we enter FY26, we are going to be developing additional initiatives around beautification, neighborhood stabilization, housing development, access to open space, and infrastructure improvements. Current housing incentives and grants are to be revised and grown. Planning Staff will also be working on drafting and implementing a long-range neighborhood revitalization plan for an expanded region of the Southside highlighting the advanced strategies and program phases to guide the redevelopment process. A bicycle/pedestrian plan that will tie into the ongoing Greenway Trail project is also to be drafted and work to serve as a foundation to apply for a Bicycle Friendly Community designation. Annexations: Proactively annex adjacent properties into city corporate boundaries. The Planner III 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 incentives to be able to promote annexations into the City. Considerations for future development and density are thought out. SB141 has placed additional notification requirements on annexations, but Planning Staff continues to carry out the outlined annexation strategy. Comprehensive Plan: Joint Agency Comprehensive Plan with McCracken County Planning Staff has worked in partnership with McCracken County to complete a joint agency Comprehensive Plan for the City and County. Kendig Keast Collaborative was hired to facilitate the planning process and create the planning document. The Comprehensive Plan was adopted by the City of Paducah on January 28, 2025 and by the McCracken County Fiscal Court on February 17, 2025. 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 on a national commercial level not only for retail and traditional business but to address the housing needs as well. Such recruitment will be done in conjunction with Main Street for the downtown district. For the southside and the rest of the community, the planning director has served in this role and is working with others interdepartmentally to have them 201Page prepared to understand and use creative, insightful methods to attract development in the areas needed. FY2025 Accomplishments: 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: 13 applications - In house waivers 16 applications - BOA: 10 applications - HARC: 4 applications - HARC Administrative approvals 7 applications - Annexations: 2 consensual *an additional 88 applications were processed within the department administratively that did not require a public hearing. It is important to realize the time that goes into each application. Regardless of it is accomplished administratively or presented in front of the board(s) on average each case will need a minimum of twelve- hours staff time dedicated to review, finding of fact preparation and communication with all parties involved. 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. - Remote workers incentive program has had three 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. Four additional workers have moved to Paducah but has not yet submitted reimbursement requests. Downtown Development Incentives - Roof stabilization: two projects: $98,052 private investment - Upper Story Residential: one project: $268,875 private investment - New Business Grant: Three new business grant: $61,604 private investment. Neighborhoods & Housing - Continued work on the Southside Neighborhoods Initiative, engagement through neighborhood events and public workshops. Worked with community volunteers and area residents to solicit feedback. We developed a steering committee to assist with facilitating the process. 21 IPage - Completed the Northside Historic Neighborhood District Survey to be placed on the National Register of Historic Places. - A total of 5 surplus properties was sold in FY 2025 with a proposed $778,716 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. FY2026 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 ➢ Support multi -departmental Greenway Trail expansion ➢ Review the Downtown and Southside Incentives for possible enhancement or expansion ➢ Adopt and implement the Southside Neighborhood Revitalization Plan ➢ Implement Creative and Cultural Council Strategic Plan Develop Economic Development Strategic 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 ➢ Implement other zoning text amendments as recommended by Kendig Keast Collaborative. Showcase Paducah at the APA -KY State Conference this August and on the national stage in Detroit in 2026. 221Page Staffing Summary: Planning Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 Administration Actual Actual Revised Adopted Director of Planning 1.0 1.0 1.0 1.0 Assistant Director of 0.0 0.0 0.0 1.0 Planning $12,895 $17,537 $21,835 $72,875 Senior Admin Assistant 1.0 1.0 1.0 1.0 Planning $1,279 $3,106 0 0 Downtown Dev. Specialist 1.0 1.0 1.0 1.0 Business Dev. Specialist 1.0 1.0 1.0 0.0 Principal Planner 1.0 0.0 0.0 0.0 Senior Planner 1.0 0.0 0.0 0.0 Planner 1.0 0.0 0.0 0.0 Planner 1 0.0 1.0 1.0 1.0 Planner II 0.0 1.0 1.0 2.0 Planner III 0.0 1.0 1.0 1.0 TOTAL 7.0 7.0 7.0 8.0 Department Budget Summary: Planning Department Summary: Division Summary: Actual Actual Revised Adopted Administration FY2023 FY2024 FY2025 FY2026 Personal Services $546,274 $636,503 $735,058 $801,690 Contractual Services $12,895 $17,537 $21,835 $72,875 Commodities $87,024 $111,692 $149,000 $105,650 Capital Outlay $1,279 $3,106 0 0 Total Dept. Budget $647,472 $768,838 $905,893 $980,215 Division Summary: 23Iragv Actual FY2023 Actual FY2024 Revised FY2025 Adopted FY2026 Administration Personal Services $235,356 $274,530 $260,264 $330,005 Contractual Services $7,513 $9,726 $11,020 $62,985 Commodities $12,001 $9,497 $19,695 $15,860 Capital Outlay $1,279 $3,106 0 0 Planning Personal Services $310,918 $361,973 $474,794 $471,685 Contractual Services $5,382 $7,811 $10,815 $9,890 Commodities $75,023 $102,195 $129,305 $89,790 Total Dept. Budget $647,472 $768,838 $905,893 $980,215 23Iragv 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. 241ragv Staffing Summary: Police Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 Administration Police Chief 1.0 1.0 1.0 1.0 Captain 1.0 1.0 1.0 1.0 Police Officer 1.0 1.0 1.0 1.0 Senior Admin Assistant 2.0 2.0 2.0 2.0 Deflection Specialist 0.0 0.0 1.0 0.25 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 51.0 49.0 49.0 50.0 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 10.0 10.0 10.0 Record Division Manager 1.0 1.0 1.0 1.0 Senior Records Clerk 1.0 1.0 0.0 0.0 Records Clerk 2.0 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 1.0 1.0 COPS Grant Police Officer 3.0 3.0 3.0 2.0 TOTAL 90.0 90.0 91.0 90.25 FY2025 Accomplishments: ➢ The number of "major crimes" reported - murder, rape, robbery, aggravated assault and "other assaults" - dropped six percent from 2023 to 2024. For the sixth year in a row, reported crime overall dropped or remained steady, and we continued to drop below the historic 16 percent decrease from 2019. ➢ Sergeant Matthew Hopp was named Employee of the Year for 2024. With a positive attitude, Sergeant Hopp inspires others to adopt the same mindset. His dedication and professionalism embody the values the Paducah Police Department strives for in its officers and supervisors. Sergeant Hopp also serves as the Bomb Squad Team Leader and a Police Training Officer. ➢ More than 43 officers and civilian employees, along with one Paducah citizen, were honored at the department's annual Awards Ceremony. Detectives Casey Steenbergen and Thomas Shiels received Meritorious Service Awards, the department's second-highest award. 25 IPage ➢ Senior Administrative Assistant Robin Newberry retired after 27 years with the department. Captain Chris Baxter, Officer Gretchen Morgan, and Officer Jarrett Woodruff also retired. ➢ The department hired a Deflection Specialist, a Records Manager, five officers, an Evidence Technician, and a Records Clerk. ➢ Eric Abbott returned from his deployment in Poland with his National Guard Unit. He and Cassandra Ravens continued their assignments in the School Resource Officer program at Paducah Tilghman High School and Paducah Middle School. ➢ We continued our department's focus on community involvement and 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. ➢ Three officers were deployed with their National Guard unit. FY2026 Goals: ➢ Crime and Collision Reduction: We aim to decrease overall crime by five percent through our intelligence -led, problem -oriented approach. We also plan to reduce the number of traffic collisions by five percent through our collision reduction plan with a sustained emphasis on education, enforcement, and engineering. ➢ Community Engagement: We will enhance our interactions with the community and actively seek engagement opportunities with citizens during non -enforcement activities. We will continue to host community meetings and broaden the use of our Deflection Team. ➢ Personnel: We will work to establish a peer support program. We will continue employee development by providing quality training to improve knowledge, skills, and abilities. We will continue to focus on recruitment and retention to achieve and maintain full staffing. ➢ Technology: We will continue to finalize the implementation of the new P25 radio system. We will expand the use of our drone program. We will develop a strategic plan to guide the use of current and future technology in policing. 261Page Department Budget Summary: Police Department Summary: Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 Personal Services $10,553,574 $10,788,772 $10,588,712 $11,443,789 Contractual Services $574,090 $543,910 $897,899 $928,626 Commodities $1,509,773 $1,474,988 $1,728,450 $1,744,143 Capital Outlay 0 $9,700 $72,945 $14,020 Total Dept. Budget $12,637,437 $12,817,370 $13,288,006 $14,130,578 Division Summary: Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 Administration Personal Services $682,005 $671,666 $738,206 $739,842 Contractual $432,122 $379,886 $699,165 $696,861 Services Commodities $346,975 $278,897 $378,884 $360,594 Capital Outlay 0 0 $72,945 $14,020 Operations (Patrol) Personal Services $7,312,913 $7,469,723 $7,255,707 $7,940,458 Contractual $89,262 $104,460 $115,652 $133,005 Services Commodities $947,349 $978,913 $1,060,851 $1,125,088 Capital Outlay 0 0 0 0 Support Services (Investigations) Personal Services $2,243,972 $2,313,606 $2,309,157 $2,556,468 Contractual $52,706 $59,564 $83,082 $98,760 Services Commodities $203,726 $209,561 $279,005 $252,251 Capital Outlay 0 $9,700 0 0 COPS Grant Personal Services $314,684 $333,777 $285,642 $207,021 Commodities $11,723 $7,617 $9,710 $6,210 Total Dept. Budget $12,637,437 $12,817,370 $13,288,006 $14,130,578 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 281rage 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 Adopted FY2023 FY2024 FY2025 FY2026 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 30.0 Prevention Battalion Chief/Fire Marshal 0.0 0.0 0.0 1.0 Deputy Fire Marshal 2.0 2.0 2.0 1.0 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 4.0 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 79.0 "FY 2023-FY2025 Included 2 authorized positions not budgeted. FY2025 Accomplishments: ➢ CY2024 - Responded to 4280 incidents ➢ Initiated 509 foreclosures ➢ CY2024 - 36 Demolitions - City ordered 15; Owners 21 ➢ CY2024 - 764 permits issued for $136,856,800.56 million valuation ➢ CY2024 - 1,897 inspections for building and electrical ➢ CY2024 - 2,057 inspections for fire marshals 29IPag ➢ CY2024 – 5,216 inspections for code enforcement ➢ CY2024 – 166 consultations ➢ Trained 6 new recruits ➢ CY2024 – Trained 13,977 man-hours ➢ Successful Contractor Conference w/record attendance ➢ CY2024 Issued 22 Mayfield Permits ➢ Continued pursuit of National Accreditation Process ➢ Implemented Vector Solutions for apparatus checks ➢ Implemented fleet camera system on all front-line apparatus. ➢ Awarded grant for and installed Exhaust Capture Removal System. ➢ Ordered Fire -Rescue boat from Port Security Grant Program ➢ Received and implemented bailout kits ➢ Developed Lieutenant Expectations ➢ Installed a Baby Box ➢ Completed Demolition ➢ Received new fire apparatus engine 1 FY2026 Goals: ➢ Continue National Accreditation Process pursuit towards "applicant agency" ➢ Pursue 3 personnel for suppression staffing with Assistance to Firefighters Grant Program. ➢ Increase staffing by 6 total personnel in suppression ➢ Increase staffing by 2 total personnel in prevention ➢ Site clearance and security of new training field ➢ Implement Rental Occupancy Permit program ➢ Implement records management software for suppression ➢ 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 Adopted FY2023 FY2024 FY2025 FY2026 Personal Services $9,010,567 $9,535,043 $9,767,682 $10,234,111 Contractual Services $394,622 $387,228 $549,205 $555,950 Commodities $1,030,911 $1,205,014 $1,325,339 $1,487,554 Capital Outlay $2,513 $331 $14,684 $92,255 Total Dept. Budget $10,438,613 $11,127,616 $11,656,910 $12,369,870 Division Summary: Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 Administration Personal Services $597,265 $641,044 $656,473 $677,965 Contractual $58,686 $84,848 $121,965 $130,515 Services Commodities $76,044 $122,996 $154,025 $155,695 Capital Outlay 0 0 0 0 Suppression Personal Services $7,311,667 $7,745,696 $7,877,958 $8,205,208 Contractual $107,790 $112,775 $119,035 $113,440 Services Commodities $810,342 $927,121 $986,770 $1,114,524 Capital Outlay $2,513 $331 $14,684 $92,255 Prevention Personal Services $976,283 $1,011,501 $1,096,713 $1,208,857 Contractual $225,655 $187,062 $305,425 $309,445 Services Commodities $85,900 $100,820 $116,045 $132,490 Training Personal Services $125,352 $136,802 $136,538 $142,081 Contractual $2,491 $2,543 $2,780 $2,550 Services Commodities $58,625 $54,077 $68,499 $84,845 Total Dept. Budget $10,438,613 $11,127,616 $11,656,910 $12,369,870 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 Facility Maintenance Public Works Director* Assistant PW Director* Administrative Assistant Maintenance Superintendent Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.50 0.50 0.50 0.50 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 3.0 3.0 3.0 3.0 1.0 1.0 1.0 1.0 15.0 15.0 15.0 18.0 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 1.0 1.0 1.0 1.0 321Pag Facility Maintenance (cont'd) Maintenance Supervisor Janitor/Collector Traffic Technician Master Electrician Maintenance Technician Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 1.0 1.0 1.0 1.0 4.0 4.0 4.0 4.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 5.0 5.0 5.0 5.0 TOTAL 36.75 36.75 36.75 39.75 *Position split between funds in Public Works (Street, Maintenance, and Solid Waste) FY2025 Accomplishments: ➢ Installed new trash receptacles and benches downtown ➢ Expanded coverage for deicing/snow removal ➢ Completed renovation of Technology Department ➢ Generator installation Fire Station #5 ➢ Completed renovation of Fire Station #2 ➢ Improved City Hall stairwell ➢ Installed Christmas decorations in Walter Jetton Blvd median ➢ Implemented Asset Works software in Fleet Division ➢ Purchased grinder for compost facility FY2026 Goals: ➢ Expand use of Asset Works in all divisions of Public Works ➢ Continue to renovate various city facilities ➢ Improve traffic sign replacement operations ➢ Research improved GPS system to include all feasible divisions of Public Works 33 IPage Budget Summary: Public Works Department Summary: Division Summary: Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 Streets (Main. & Light.) Actual Actual Revised Adopted Personal Services FY2023 FY2024 FY2025 FY2026 Personal Services $2,222,863 $2,410,734 $2,396,112 $3,078,387 Contractual Services $138,372 $136,282 $172,625 $153,410 Commodities $1,830,059 $1,768,698 $1,949,677 $2,035,245 Capital Outlay $14,521 0 0 0 Total Dept. Budget $4,205,815 $4,315,714 $4,518,414 $5,267,042 Division Summary: Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 Streets (Main. & Light.) Personal Services $1,463,711 $1,589,912 $1,599,599 $1,995,812 Contractual Services $103,609 $97,306 $121,695 $109,130 Commodities $1,512,626 $1,483,352 $1,525,585 $1,663,420 Capital Outlay $13,185 0 0 0 Facility Maintenance Personal Services $759,152 $820,822 $796,513 $1,082,575 Contractual Services $34,763 $38,976 $50,930 $44,280 Commodities $317,433 $285,346 $424,092 $371,825 Capital Outlay $1,336 0 0 0 Total Dept. Budget $4,205,815 $4,315,714 $4,518,414 $5,267,042 341-0age PARKS AND RECREATION 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: 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 Adopted FY2023 FY2024 FY2025 FY2026 Administration Director of Parks Services 1.0 1.0 1.0 1.0 Senior Admin Assistant 1.0 1.0 1.0 1.0 Administrative Assistant 1.0 1.0 1.0 1.0 Parks Maintenance Assistant Dir of Parks 1.0 1.0 1.0 1.0 Supervisor 2.0 2.0 3.0 2.76 Maintenance Technician 0.0 0.0 1.0 1.0 Laborer* 12.7 12.7 11.7 12.0 Right of Way Maintenance 1.0 1.0 1.0 1.0 Recreation Assistant Dir of Recreation 1.0 1.0 1.0 1.0 Recreation Superintendent 1.0 1.0 0.0 0.0 Recreation Supervisor 0.0 0.0 2.0 2.0 Senior Recreation Specialist 1.0 1.0 0.0 0.0 Recreation Specialist 3.0 3.0 3.0 4.0 TOTAL 25.7 25.7 26.7 27.76 *One position split between Parks and Recreation and Transient Boat Dock FY2025 Accomplishments: ➢ Staff completed certifications (CPRP) Certified Parks and Recreation Professional, (CPO) Certified Pool Operator, (CPSI) Certified Playground Safety Inspector, and Pesticide Training. ➢ Staff graduated from Supervisor's School through National Parks and Recreation Association. ➢ The City's Transient Dock was awarded Boaters Choice Award in 2024 for the 8th consecutive year. ➢ Department won Department of the Year Award and Program of the Year Award through the Kentucky Recreation and Parks Society, and was honored at the Annual Conference in November. ➢ Installation of new court surface at the Tennis Courts. ➢ Installation of new athletic lighting at the Skate Park, Basketball Courts, and Tennis Courts. ➢ Dog Park Project Complete and opened to the public in August. ➢ New Playground installed with accessible pour in place rubber surface at Keiler Park. ➢ Hosted 28 events in the Civic Center after being closed for 4 years. ➢ Paducah Sports Park Construction began with anticipated opening of spring 2026. ➢ Parking lot replacement at the Robert Cherry Civic Center. ➢ New fencing at Skate Park. ➢ New backstop fencing at Robert Coleman Park. 361Page ➢ Southside Community Garden Beds constructed and ready for spring planting. ➢ New water spigots at Dog Parks. ➢ Renovations to the Arts and Crafts Building in Noble Park. ➢ New roofs at Shelter 19 and 23 in Noble Park. ➢ New roof at Restroom facility in Robert Coleman Park. ➢ Design for new sprayground and restroom facilities at Robert Coleman Park. ➢ Expanded pool operational hours to 12pm — 7pm. ➢ Hosted new programs to include Youth Cheerleading, 3v3 Youth Basketball League, youth flag football, and after school programs. FY2026 Goals: ➢ New Shelter at Noble Park. ➢ Installation of shelters at Albert Jones Park, Robert Coleman Park, and Voor Park. ➢ Concrete pads for bleachers at Basketball Courts at Robert Coleman Park. ➢ Concrete pads for bleachers at Pickleball Courts at Noble Park. ➢ Downtown Restroom building replacement. ➢ Greenway Trail Expansion — Southside Phase Design. ➢ Signage Improvements. ➢ Cemetery Maintenance Building renovations. ➢ Renovation of the Anna Baumer Building in Noble Park. ➢ Construction of new spray ground and restroom facilities in Robert Coleman Park. ➢ New playground in Noble Park. ➢ New lighting in Dolly McNutt Plaza. ➢ Installation of a new Tot Lot playground and sidewalks at Keiler Park. ➢ GIS Mapping project at Oak Grove Cemetery. ➢ Recreation Center renovations for staff to include new floors, interior doors and paint. ➢ Transient Boat Dock repairs and improvements. ➢ Ballfield improvements. ➢ Addition of security cameras in Noble Park, Health Park, and Robert Coleman Park. ➢ Improved pedestrian paths in Noble Park. ➢ Staff certifications to include CPRP, CPO, CPSI, CDL, and Pesticide Training. ➢ Design of new maintenance building for construction in FY27. 371Page Budget Summary: Parks and Recreation Department Summary: Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 Personal Services $2,033,363 $2,083,827 $2,309,549 $2,899,189 Contractual Services $249,560 $344,578 $416,680 $411,805 Commodities $936,300 $992,455 $1,115,667 $1,167,164 Capital Outlay $97,214 $15,147 0 $112,459 Total Dept. Budget $3,316,437 $3,436,007 $3,841,896 $4,590,617 Division Summary: 381 Page Actual FY2023 Actual FY2024 Revised FY2025 Adopted FY2026 Administration Personal Services $439,652 $442,522 $505,672 $526,406 Contractual Services $62,405 $76,759 $122,350 $103,705 Commodities $188,305 $185,611 $214,682 $267,715 Capital Outlay $69,406 0 0 0 Parks Maintenance Personal Services $965,782 $997,416 $982,276 $1,403,447 Contractual Services $150,098 $220,115 $238,455 $246,475 Commodities $332,998 $403,023 $451,740 $419,379 Capital Outlay $27,808 $15,147 0 $112,459 Recreation Personal Services $627,929 $643,889 $821,601 $969,336 Contractual Services $37,057 $47,704 $55,875 $61,625 Commodities $414,997 $403,821 $449,245 $480,070 Capital Outlay 0 0 0 0 Total Dept. Budget $3,316,437 $3,436,007 $3,841,896 $4,590,617 381 Page 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 Adopted FY2023 FY2024 FY2025 FY2026 Personal Services $10,752 $7,690 0 0 Contractual Services $68 $94 $590 $555 Commodities 0 $11,200 $14,625 $17,050 Total Dept. Budget $10,820 $18,984 $15,215 $17,605 391 Page 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 FY2023 Actual FY2024 Revised FY2025 Adopted FY2026 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 1.0 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 12.0 12.0 401Page FY2025 Accomplishments: ➢ Bid, awarded, and began construction of the BUILD grant project ➢ Finished the S. 24th St. Improvement Project ➢ Completed $2.5M Street Rehabilitation Program ➢ Completed stormwater projects, including replacing the concrete pipe in front of Fire Station #4 ➢ Hired a new Engineering Technician II ➢ Provided local oversight and inspection of the $36M Local Flood Protection Project rehabilitation conducted by the US Army Corps of Engineers ➢ Finalize Phase 2 of the LFPP rehabilitation project ➢ Passed the Annual Levee Inspection by the US Army Corps of Engineers ➢ Perform routine maintenance and flood protection duties for the Paducah Floodwall and Levee System ➢ Participated in Kick Start meetings to assist local developers and businesses. ➢ Participated in Special Event Permit meetings to provide guidance on BUILD grant construction impact on events ➢ Trained Engineering Tech II on telecommunication franchise infrastructure installation review and oversight ➢ Coordinated regular utility coordination meetings in conjunction with the development of the annual street rehabilitation plan ➢ Participated in the internal and steering committees for the Greenway Trail Southside Expansion ➢ Processed 205 property plats into GIS ➢ Rectified and uploaded the 2008 Floodwall boundary survey and worked with the Technology Department to add it as a layer in the internal GIS mapping ➢ Street Rehabilitation Program plan on GIS ➢ Performed site plan reviews and field inspections ➢ Completed the 2024 Annual sMS4 permit report FY2026 Goals: ➢ Complete construction of the BUILD grant project. ➢ Release and award RFP for design services for Greenway Trail Southside Expansion ➢ 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 the requirements of the sMS4 permit ➢ Continue the improvement of the levee inspection grade ➢ Begin Phase 3 of the LFPP rehabilitation project ➢ Repaint all structural steel in the movable wall closures 41 IPag Budget Summary: Engineering/Floodwall Department Summary: Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 Personal Services $1,222,542 $1,334,859 $1,371,813 $1,595,872 Contractual Services $73,778 $89,476 $460,260 $150,515 Commodities $308,382 $241,180 $571,190 $479,335 Capital Outlay 0 0 $10,000 0 Total Dept. Budget $1,604,702 $1,665,515 $2,413,263 $2,225,722 Division Summary: Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 Engineering Services Personal Services $761,134 $856,837 $732,876 $921,879 Contractual Services $4,961 $23,860 $6,645 $6,965 Commodities $55,357 $63,636 $236,605 $244,595 Capital Outlay 0 0 $10,000 0 Floodwall Operations Personal Services $461,408 $478,022 $638,937 $673,993 Contractual Services $68,817 $65,616 $453,615 $143,550 Commodities $253,025 $177,544 $334,585 $234,740 Total Dept. Budget $1,604,702 $1,665,515 $2,413,263 $2,225,722 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 FY2025 Accomplishments: ➢ 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 43 IPage Actual FY2023 Actual FY2024 Revised FY2025 Adopted FY2026 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 1.0 1.0 1.0 Senior HR Generalist 0.0 0.0 1.0 1.0 HR Generalist 1.0 1.0 0.0 0.0 Administrative Assistant 1.0 1.0 1.0 1.0 TOTAL 4.0 5.0 5.0 5.0 FY2025 Accomplishments: ➢ 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 43 IPage ➢ Created the Title VI program and updated other employee related policies and ordinances. FY2026 Goals: ➢ Research and implement ways to enhance Employees Benefits to assist with recruitment and retention ➢ Streamline the recruitment process to keep candidates better informed of where we are at in the process. ➢ Launch Mental Health Employee Resource Group ➢ Safety Training Compliance Program by Department ➢ Develop Career Progression Plans - In More Ways than Just Promotions - Training, Additional Job Responsibilities, Mentoring New Employees, Etc. *Photo taken at FY2025 Safety Appreciation Luncheon Budget Summary: Human Resources and Risk Management Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 Personal Services $378,354 $439,851 $511,783 $560,946 Contractual Services $46,451 $56,757 $86,490 $59,240 Commodities $80,363 $118,763 $112,295 $112,485 Total Dept. Budget $505,168 $615,371 $710,568 $732,671 441rage 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 Adopted FY2023 FY2024 FY2025 FY2026 Contractual Services $85,343 $85,340 $85,325 $89,540 Commodities 0 0 0 0 Total Budget $85,343 $85,340 $85,325 $89,540 Budget Summary: Audit Adjustments* 0 0 $100,000 Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 Leave Expense $38,743 $102,812 0 0 Debt Forgiveness $475,415 $720,543 0 0 PJC Property Tax $368,753 $371,881 0 0 Total Budget $882,911 $1,195,236 0 0 *The Audit Adjustments cost center is used for year-end financial statement presentation entries only Budget Summary: Interfund Transfers (out) Total Budget $6,975,816 $7,105,012 $13,668,149 $3,660,079 451Pag( Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 MAP Fund 0 0 $231,585 0 Investment Fund $25,000 0 $70,000 0 TIF Fund 0 0 $100,000 0 E911 Fund $754,757 $783,084 $1,713,000 0 Debt Service Fund $1,030,776 $2,159,792 $1,445,270 $1,445,395 Capital Projects Fund $4,769,049 $3,520,736 $9,371,818 $1,625,010 Transient Boat Dock 0 0 $304,100 $30,044 Civic Center Fund $367 0 0 0 Rental Prop. Fund $57,340 $105,715 0 0 Fleet Main. Fund $54,750 0 $52,376 $194,630 Fleet Trust Fund 0 $21,800 0 0 Insurance Fund $23,777 $87,077 $70,000 $70,000 P F P F Fund $260,000 $426,808 $310,000 $295,000 Total Budget $6,975,816 $7,105,012 $13,668,149 $3,660,079 451Pag( 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 FY2023 Actual FY2024 Revised FY2025 Adopted FY2026 Revenue $13,553 $15,642 $19,410 $20,730 Property Rent & Sales $133,157 $132,513 $142,512 $142,513 Interfund Transfers General Fund $57,340 $105,715 0 0 Total Revenue $190,497 $238,228 $142,512 $142,513 Expenditures Contractual Services $13,553 $15,642 $19,410 $20,730 Commodities $98,879 $49,728 $123,102 $121,783 Interfund Transfers General Fund $76,858 $172,766 0 0 Capital Projects Fund 0 Total Expenditures $189,290 $238,136 $142,512 $142,513 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. With the development of a new radio system this fund will eventually collapse into the General Fund. Statement of Revenue and Expenditures: Radio Depreciation Fund 481Page Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 Revenue Property Rent & Sales $148,639 $152,461 $158,469 0 Interest Income $5,026 $5,257 $3,600 0 Total Revenue $153,665 $157,717 $162,069 $0 Expenditures Contractual Services $23,850 $23,892 $25,035 0 Commodities 0 0 0 0 Interfund Transfers General Fund $113,470 0 0 0 911 Fund 0 $110,845 0 0 Total Expenditures $137,320 $134,737 $25,035 $0 481Page 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 FY2025 Accomplishments: ➢ The 911 radio infrastructure project has been progressing well through partnerships with Communications International and Federal Engineering. Construction has occurred at the 911 center and other tower sites in preparation for hardware delivery. Functional planning of radio programming is scheduled to occur before fiscal year close. ➢ Achieved 100% compliance and errorfree reporting to the State 911 board in Next Generation 911 reporting. ➢ Hired two telecommunicators and one shift supervisor. Patrick Bugg was promoted to Assistant Manager and Taryn Reed was promoted to Shift Supervisor. ➢ Telecommunications Shift Supervisor, Patrick Bugg, received KENA/KY APCO Supervisor of the Year award from the Kentucky Emergency Services Conference. ➢ Ten employees were awarded for their exemplary work during the year at the Annual Police Department Awards ceremony. ➢ Paducah -McCracken 911 Board was established and has successfully met with 911 Center leadership to discuss and plan future budgets. ➢ All dispatchers obtained and maintained state DOCJT certification. ➢ Dispatcher, McCall Buckingham, obtained NENA's Excellence in Dispatching certificate, becoming the third telecommunicator at our 911 Center as well as the third EID in the Western Kentucky. ➢ Obtained Kentucky Chiefs of Police Association re -accreditation. This is the third accreditation of the 911 Center. ➢ Quality Assurance checks performed monthly on telecommunicators. ➢ Developed a Public Education and Recruitment team to enhance community understanding of 911 telecommunications. The team has participated in local career fairs, public education events at local high schools and colleges, and Halloween on Jefferson Street. ➢ Hosted National Emergency Numbers Association (NENA) Center Manager Certification Program (CMCP) Course. ➢ Completed upgrade to the Equature audio, phone and radio recording system with grant assistance from the Kentucky 911 Services Board. ➢ Shift Supervisor, Tony Coraggio, achieved NENA's CMCP certification. ➢ Completed computer server duplication and security upgrades. 501Page Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 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 FY2025 Accomplishments: ➢ The 911 radio infrastructure project has been progressing well through partnerships with Communications International and Federal Engineering. Construction has occurred at the 911 center and other tower sites in preparation for hardware delivery. Functional planning of radio programming is scheduled to occur before fiscal year close. ➢ Achieved 100% compliance and errorfree reporting to the State 911 board in Next Generation 911 reporting. ➢ Hired two telecommunicators and one shift supervisor. Patrick Bugg was promoted to Assistant Manager and Taryn Reed was promoted to Shift Supervisor. ➢ Telecommunications Shift Supervisor, Patrick Bugg, received KENA/KY APCO Supervisor of the Year award from the Kentucky Emergency Services Conference. ➢ Ten employees were awarded for their exemplary work during the year at the Annual Police Department Awards ceremony. ➢ Paducah -McCracken 911 Board was established and has successfully met with 911 Center leadership to discuss and plan future budgets. ➢ All dispatchers obtained and maintained state DOCJT certification. ➢ Dispatcher, McCall Buckingham, obtained NENA's Excellence in Dispatching certificate, becoming the third telecommunicator at our 911 Center as well as the third EID in the Western Kentucky. ➢ Obtained Kentucky Chiefs of Police Association re -accreditation. This is the third accreditation of the 911 Center. ➢ Quality Assurance checks performed monthly on telecommunicators. ➢ Developed a Public Education and Recruitment team to enhance community understanding of 911 telecommunications. The team has participated in local career fairs, public education events at local high schools and colleges, and Halloween on Jefferson Street. ➢ Hosted National Emergency Numbers Association (NENA) Center Manager Certification Program (CMCP) Course. ➢ Completed upgrade to the Equature audio, phone and radio recording system with grant assistance from the Kentucky 911 Services Board. ➢ Shift Supervisor, Tony Coraggio, achieved NENA's CMCP certification. ➢ Completed computer server duplication and security upgrades. 501Page ➢ Implemented the use of Employee Journals to document performance year-round for inclusion in annual evaluations. ➢ Transitioned employee records to an online server, reducing physical storage needs. ➢ Coordinated with DOCJT to host more local training, minimizing travel time and distance for State Mandated Training. ➢ Advanced the back-up 911 center by enhancing interoperability with the main center. ➢ Maintained monthly technology unit partner meetings focused on maximizing the use of available technology and resources. ➢ Increased supervisory engagement with partner agencies to strengthen interagency relationships. ➢ Promoted a full-time CJIS/NCIC telecommunicator position. FY2026 Goals: ➢ Completion and full installation of the 911 radio infrastructure project. ➢ Maintain Next Generation 911 standards at 100% compliance. ➢ Fully staff all open employee positions within the center. ➢ 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. ➢ Maintain New World Systems to the most up-to-date version available. ➢ Establish quarterly reporting for member agencies of the 911 Center. ➢ Establish a Radio User Group, consisting of representatives from each partner agency, to meet on a quarterly basis. ➢ Expand the use of nationally recognized training standards and certifications through APCO and NENA. ➢ Fully equip a back-up dispatch space and perform evacuation and testing drills on a quarterly basis. ➢ Use of Virtual Academy to modernize the in-house training program for professionalism and transparency. ➢ Complete in-house console upgrade to include seven fully operational console positions. ➢ Expand the mobile Vesta system to ensure mobility and full five console functionality at the backup 911 center. ➢ Complete multi -agency training on the new P25 radio system. ➢ Complete Vesta 911 phone system upgrade. ➢ Install UV air purification system to enhance healthier environment for 24/7 nature of the Center. ➢ Continue reaching 100% compliance with DOCJT telecommunicator certification and annual continuing education requirements. ➢ Strengthen partnerships with Western Kentucky 911 Centers to enhance training opportunities, employee support, incident communication, and the overall development of regional 911 operations. 51 IPage Statement of Revenue and Expenditures: 911 Communications Services Fund Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 Revenue $1,772,614 $176,537 $250,092 $278,687 Taxes $711,782 $725,159 $702,000 $2,860,000 Grants $635,353 $767,685 $1,336,252 0 Charges for Service $45,350 $62,648 $40,000 0 Interest Income $5,871 $7,969 $9,817 $16,500 Interfund Transfers Radio Fund $113,470 $110,845 0 0 General Fund $754,757 $783,084 $1,713,000 0 Total Revenue $2,266,583 $2,457,390 $3,801,069 $2,876,500 Expenditures Personal Services Contractual Services Commodities Capital Outlay Interfund Transfers $1,619,005 $1,772,614 $176,537 $250,092 $278,687 $281,619 $4,496 $771 $187,858 $152,294 $2,181,166 $2,242,635 $538,413 $448,021 $456,421 $336,545 $482,649 $174,000 $142,420 $142,294 Total Expenditures $2,266,583 $2,457,390 $3,801,069 $3,343,495 521 Oage 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. Staffing Summary: Opioid Settlement Fund Actual FY2023 Actual FY2024 Revised FY2025 Adopted FY2026 Deflection Specialist* 0.0 0.0 0.0 0.75 TOTAL 0.0 0.0 0.0 0.75 *Position split between Police and Opioid Settlement Fund Statement of Revenue and Expenditures: Opioid Settlement Fund Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 Revenue Restitution $576,019 $643,292 $105,140 $239,750 Total Revenue $576,019 $643,292 $105,140 $239,750 Expenditures Personal Services 0 0 0 $53,096 Interfund Transfers General Fund 0 0 $64,200 0 Total Expenditures 0 0 $64,200 $53,096 531Page 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 FY2023 Actual FY2024 Revised FY2025 Adopted FY2026 Revenue $1,280 $1,280 $1,705 $1,705 Taxes $527,517 $605,120 $580,000 $580,000 Interest Income $46,038 $58,275 $55,000 $36,000 Interfund Transfers $1,509,714 $2,168,206 $2,733,290 $3,116,000 General Fund 0 0 $231,585 0 Investment Fund $1,200,000 $1,500,000 $2,000,000 $2,000,000 Bond Fund 0 $95,056 0 0 Total Revenue $1,773,555 $2,258,451 $2,866,585 $2,616,000 Expenditures Contractual Services $1,280 $1,280 $1,705 $1,705 Commodities 0 0 0 0 Capital Outlay $1,508,434 $2,166,926 $2,731,585 $3,114,295 Total Expenditures $1,509,714 $2,168,206 $2,733,290 $3,116,000 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 — Actual FY2023 Actual FY2024 Revised FY2025 Adopted FY2026 Revenue Licenses & Permits $6,521,531 $6,208,935 $6,750,000 $6,970,000 Fees 0 $32,780 0 0 Interfund Transfers General Fund $25,000 0 $70,000 0 Bond Fund 0 0 0 $500,000 Capital Projects Fund $33,831 $553,178 0 0 Total Revenue $6,580,362 $6,794,893 $6,820,000 $7,470,000 Expenditures — Economic Development Contractual Services $21,120 $3,800 $33,900 $3,900 Contributions $1,017,346 $1,048,346 $2,614,904 $1,529,000 Interfund Transfers General Fund $120,000 $120,000 $120,000 $120,000 MAP Fund $1,200,000 $1,500,000 $2,000,000 $2,000,000 Debt Service Fund $1,639,449 $1,522,838 $1,373,680 $1,094,540 Capital Projects Fund $2,735,000 $2,193,725 $3,201,250 $3,140,000 Total Expenditures $6,732,915 $6,388,709 $9,343,734 $7,887,440 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. Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 Revenue County Increment (Property Tax) 0 $24,222 $21,000 $25,000 City Increment 0 $68,828 $66,250 $70,000 State Increment 0 0 0 $50,000 Interfund Transfers General Fund (Payroll & Property Tax) 0 0 $100,000 0 Total Revenue 0 $93,050 $187,250 $145,000 Expenditures Interfund Transfers Debt Service Fund 0 0 $66,250 $123,000 Total Expenditures 0 0 $66,250 $123,000 Wil AV iradd Ilk KAM ttrP I] "AM - IMENNOW - -­ 5 1 rte,,,. �-• � � � , 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 571Page Actual FY2023 Actual FY2024 Revised FY2025 Adopted FY2026 Revenue Grants $197,500 $197,500 $3,797,500 $250,000 Total Revenue $197,500 $197,500 $3,797,500 $250,000 Expenditures Contractual Services $197,500 $197,500 $3,797,500 $250,000 Total Expenditures $197,500 $197,500 $3,797,500 $250,000 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 Adopted FY2023 FY2024 FY2025 FY2026 Revenue Fines $46,541 $47,739 $30,000 $30,000 Interest Income $21,851 $34,703 $25,000 $27,000 Total Revenue $68,392 $82,442 $55,000 $57,000 Expenditures Contractual Services $43,932 $40,308 $61,165 $61,165 Commodities $26,576 $20,544 $55,000 $51,000 Total Expenditures $70,508 $60,852 $116,165 $112,165 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 Adopted FY2023 FY2024 FY2025 FY2026 Revenue Licenses $1,839,464 $1,802,253 $1,850,650 $1,855,000 Total Revenue $1,839,464 $1,802,253 $1,850,650 $1,855,000 Expenditures Grants $1,839,464 $1,802,253 $1,850,650 $1,855,000 Total Expenditures $1,839,464 $1,802,253 $1,850,650 $1,855,000 591 Page 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 for around a dozen notes/bond issues outstanding as of the end of the fiscal year. Final maturity dates on these debt issues range from FY2026 to FY2045. 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 Section 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 $298,494,856. The City's projected net general obligation indebtedness of $55 million at June 30, 2026 is well within this limit. The table below illustrates the City's portion of debt service payments over the last few years. $6.0 $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 2026 601Page Statement of Revenue and Expenditures: Debt Fund Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 Revenue Leases $6,378 $724 0 0 Licenses & Permits $655,076 $653,026 $656,670 $1,853,657 Property Rent & Sales $103,822 $13,204 0 0 Charges for Service 0 $41,000 0 0 Interest Income $67,564 $93,729 $30,000 $77,000 Other fees 0 $8,346 0 0 Interfund Transfers $195,287 $193,979 $192,280 $192,565 General Fund $1,030,776 $2,159,792 $1,445,270 $1,445,395 TIF 0 0 0 $123,000 E911 $141,858 $142,294 $142,420 $142,294 Investment Fund $1,639,449 $1,522,838 $1,373,680 $1,094,540 Total Revenue $3,644,923 $4,593,953 $3,648,040 $4,735,886 Expenditures Contractual Services $2,130 $2,130 $2,835 $2,835 Agent Fees KLC 2001 Series $551,274 $548,954 $551,650 $551,050 2003 Series $232,618 $41,000 0 0 2005 P F P F $493,405 $491,547 $440,075 $182,295 2009 KLC $183,221 $186,150 $184,300 $183,000 2009 KACO $195,287 $193,979 $192,280 $192,565 2010 Series $429,300 $429,100 $413,600 $413,250 Murray State University $161,425 $161,426 $161,430 $161,426 2013 Series $304,326 $1,239,732 $93,260 $90,780 2017 CFSB $103,802 $104,072 $105,020 $103,637 2018A Series $107,768 $108,931 $109,810 $110,431 2018B Series $141,858 $142,294 $142,420 $142,294 2018C Series $25,503 $219,379 $219,000 $218,610 2020A Series $537,371 $797,500 $1,002,100 $1,263,100 2025A Series 0 0 0 $1,952,088 Total Expenditures $3,469,288 $4,666,194 $3,617,780 $5,567,361 611 Page 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. 621 Page APPROPRIATIONS Project Name /Description ID File No. Amount SSR - Demo/Foreclosures CD0102 9.325 $85,000 SSR - Homeowners Incent Program CDO104 9.328 $750,000 E911 Radio/Tower E91108 9.374 $2,682,795 DT - Roof Stabilization DT0030 9.244 $75,000 DT - Upper Story Living DT0033 9.253 $100,000 DT - Facade Grant Program DT0035 9.257 $10,000 BUILD Grant DT0050 6.314 $5,050,000 Riverport Grant Match EDO117 13.202 $60,000 Remote Workers Incentive Program EDO118 13.203 $20,000 Weyland Ventures EDO119 13.155 $780,010 Annexations EDO120 13.208 $50,000 FT - Virtualization EQ0031 9.353 $35,000 Fire Training Field FI0032 9.287 $150,000 Lien Recovery Program MR0010 9.70 $50,000 Hotel Metropolitan: Mellon Grant MR0102 6.368 $250,000 Main Street MR0105 NA $150,000 City Facilities Improvements PF0079 9.33 $800,000 Future Facilities PF0092 9.375 $300,000 PD Technology Set Aside PO0101 9.291 $50,000 West Park Village ST0042 NA $500,000 Total Appropriations $11,947,805 SOURCE OF FUNDING General Fund $1,625,010 Investment Fund $3,140,000 Bond Fund $7,182,795 Total Sources $11,947,805 Source: FY2026 CIP Fund (4000) Revenues & Expenditures budget. 63 IPage Statement of Revenue and Expenditures: Capital Improvements Fund Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 Revenue Grants $2,029,657 $2,063,368 $17,183,214 0 Interest Income 0 0 0 0 Insurance $1,533,192 $153,839 0 0 Loans $1,213,469 0 $41,289 0 Charges for Service $106,574 $146,908 $220,631 0 Other $184,092 $802,331 $69,678 0 Property Rent & Sales $2,671 $323 $152 0 Interfund Transfers $194,820 $1,117,004 $3,043,784 $800,000 General Fund $4,769,049 $3,520,736 $9,371,816 $1,625,010 Rental Fund 0 $121,608 0 0 E911 Fund $46,000 $10,000 0 0 Investment Fund $2,735,000 $2,193,725 $3,200,686 $3,140,000 Capital Projects Fund $4,731,595 $4,346,042 $1,199,293 Bond Fund 0 $1,907,985 $8,182,797 $7,182,795 Total Revenue $17,351,299 $15,266,865 $39,469,556 $11,947,805 Expenditures Administration $655,672 $145,654 $578,537 $210,000 Finance $45,551 ($21,769) $2,850,007 $550,000 Technology $308,901 $234,068 $748,765 $35,000 Clerk/Customer Exper. $542 0 0 Planning $1,266,729 $2,540,321 $5,595,080 $1,785,010 Police $253,129 $98,072 $405,904 $50,000 Fire $654,254 $1,022,575 $1,287,603 $285,000 Public Works $194,820 $1,117,004 $3,043,784 $800,000 Engineering/Floodwall $7,844,740 $3,161,348 $26,062,548 $5,550,000 Human Resources 0 0 0 0 Parks $1,076,512 $3,093,161 $680,290 0 E911 0 $1,156,317 $3,585,214 $2,682,795 Interfund Transfers General Fund $1,918 $4,671 $17,672 0 Investment Fund $33,831 $553,178 0 0 CDBG Fund 0 0 $250,000 0 Capital Projects Fund $4,731,595 $4,346,042 $2,514,266 0 Bond Fund 0 0 $19,131 0 Other Trust Funds $1,969 0 0 Total Expenditures $17,070,163 $17,450,642 $47,638,801 $11,947,805 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 2025, the City issued tax exempt GOB 2025A for $25.815 million in two series to fund the City's 2nd tranche commitment to the Sport Plex ($22.5M); and $4.5M for the BUILD Grant (riverfront re -development) project (total bond proceeds $27,003,074) as authorized by ordinance 2025-01-8833. It is anticipated that TIF Fund revenues will partially fund the BUILD portion of the borrowing in the amount of approximately $75K annually from the City and $25K from the County from the local TIF agreement, while the unfunded portion will be covered by the City's Investment Fund. The Sports Plex tranche 2 series will be covered, in part, annually with % of 80% of the Sport Tourism Authority (STA) bed tax revenue at approximately $528K per year, with the balance of the annual debt service expenditure to be covered by the City's Investment Fund. This GOB (both series) will be paid off in 2044. The average annual debt service payment is $1.9M. Statement of Revenue and Expenditures: Bond Fund Actual Actual FY2023 FY2024 Revised Adopted FY2025 FY2026 Revenue Bond Proceeds 0 0 0 0 Interest Income $704,774 $274,875 $400,000 $325,000 Total Revenue $704,774 $274,875 $400,000 $325,000 Expenditures Contractual Services 0 $120,687 $946,520 $1,253,000 Debt Service $2,531,649 $854,539 $10,982,480 $24,859,485 Interfund Transfers Map Fund 0 $95,056 0 0 Investment Fund 0 0 0 $500,000 Capital Projects Fund 0 $1,907,985 $3,071,000 $7,182,795 Total Expenditures $2,531,649 $2,978,267 $15,000,000 $33,795,280 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 SOLID WASTE FUND 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. 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 Total Revenue Actual Actual Revised Adopted $7,013,500 FY2023 FY2024 FY2025 FY2026 Administration Administration $1,312,649 $1,144,801 Public Works Director 0.50 0.50 0.50 0.50 Assistant PW Director 0.25 0.25 0.25 0.25 Solid Waste Superintendent 0.0 1.0 1.0 1.0 Solid Waste Supervisor 2.0 1.0 1.0 1.0 Administrative Assistant 1.25 1.25 1.25 1.25 Residential Collection $30,000 Interfund Transfers $342,363 $320,000 Laborer 1.0 1.0 1.0 1.0 Truck Driver 13.0 13.0 13.0 13.0 Commercial Collection Truck Driver 4.0 4.0 4.0 4.0 Compost and Yard Debris Recycling Compost Supervisor 1.0 1.0 1.0 1.0 Compost Equipment Operator 2.0 2.0 2.0 2.0 TOTAL 25.0 25.0 25.0 25.0 Statement of Revenue and Expenditures: Solid Waste Fund Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 Revenue Grants $103,345 $29,401 $669,071 $65,000 Property Rent & Sales $61,557 $57,081 $5,000 $5,000 Charges for Services $4,816,742 $4,933,001 $5,245,000 $6,792,500 Interest Income $134,149 $167,195 $137,000 $150,000 Other Fees $5,322 2,111 $1,000 $1,000 Total Revenue $5,121,115 $5,188,789 $6,057,071 $7,013,500 Expenditures Administration $1,312,649 $1,144,801 $1,316,365 $1,403,436 Residential Collection $2,126,113 $1,758,565 $2,619,257 $2,745,237 Commercial Collection $1,471,143 $1,391,220 $1,814,915 $1,803,930 Compost $519,569 $380,984 $1,392,815 $1,533,421 Landfill $16,195 $17,029 $21,404 $20,000 Recycling 0 0 $30,000 $30,000 Interfund Transfers $342,363 $320,000 $341,390 $516,495 Total Expenditures* $5,788,032 $5,012,599 $7,536,146 $8,052,519 *Capital acquisitions are transferred to the balance sheet at the close of the fiscal year 681Page TRANSIENT BOAT DOCK FUND Fund Description: The function of the Paducah Riverfront Transient Dock is to provide a mooring facility for transient boaters and visitors to our community. The dock will provide fueling services, sanitary pump -outs, and overnight docking with electric service. Parks & Recreation is responsible for overseeing the reservations and operation of the Transient Dock. Engineering and Public Works oversees transition operations during periods of Ohio River flooding. Staffing Summary: Transient Boat Dock Fund Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 Laborer* 0.3 0.3 0.3 0.24 TOTAL 0.3 0.3 0.3 0.24 *Position split between Parks and Recreation and Transient Boat Dock Fund Statement of Revenue and Expenditures: Transient Boat Dock Fund Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 Revenue Rental Income $34,187 $25,359 $36,000 $36,000 Interest on Checking $2,195 $2,237 $1,690 $1,000 Sales $94,054 $53,987 $85,000 $68,000 Permits & Fees $5,195 $2,365 $5,500 $5,500 Interfund Transfers General Fund 0 0 $304,100 $30,044 Total Revenue $135,631 $83,948 $432,290 $140,544 Expenditures Personal Services $21,103 $20,393 $21,311 $22,003 Contractual Services $20,277 $22,881 $24,815 $33,465 Commodities $81,272 $58,656 $396,555 $389,076 Total Expenditures $122,652 $101,930 $442,681 $444,544 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 1 Monday, February 26, 2024 after renovations were completed. The upgraded facility V" ' boasts a new banquet hall equipped with �s 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. The Civic Center Fund was combined with the General Fund in FY2024. Statement of Revenue and Expenditures: Civic Center Fund Expenditures Actual FY2023 Actual FY2024 Revised FY2025 Adopted FY2026 Revenue 0 0 0 0 Rental Income 0 0 0 0 Interfund Transfers 0 0 0 0 General Fund $367 0 0 0 Total Revenue $367 0 0 0 Expenditures Contractual Services 0 0 0 0 Commodities 0 0 0 0 Depreciation 0 0 0 0 Interfund Transfers General Fund $69,406 0 0 0 Total Expenditures $69,406 0 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 *Position split between funds (Public Works, Maintenance, Solid Waste, and Fleet Maintenance) 721Page Actual FY2023 Actual FY2024 Revised FY2025 Adopted FY2026 Fleet Maintenance Assistant PW Director* 0.25 0.25 0.25 0.25 Fleet Superintendent 1.0 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 5.0 5.0 5.0 5.0 TOTAL 8.25 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 73 IPage Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 Revenue Property Rent & Sales $175 $1,600 0 0 Internal Service Rev. $744,179 $801,414 $802,000 $802,000 Interest on Checking 0 $123 $500 $500 Other Fees 0 0 0 0 Interfund Transfers General Fund $54,750 0 $52,376 $194,630 Solid Waste $22,363 0 $21,390 $79,495 Total Revenue $821,467 $803,137 $876,266 $1,076,625 Expenditures Personal Services $629,654 $896,808 $720,301 $779,096 Contractual Services $31,475 $22,941 $30,255 $31,535 Commodities $75,046 $85,020 $100,150 $105,995 Rolling Stock 0 0 0 $150,000 Capital Outlay 0 0 $25,000 $10,000 Depreciation $3,664 $3,325 $4,275 $16,200 Total Expenditures $739,839 $1,008,094 $879,981 $1,092,826 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 Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 Revenue Property Rent $1,079,142 $1,116,691 $1,222,905 $1,338,203 Insurance $70,810 $18,228 $50,000 $50,000 Sales ($6,416) $36,880 $25,000 $25,000 Interest Income $141,632 $181,842 $142,000 $160,000 Interfund Transfer 0 $21,800 0 0 Total Revenue $1,285,168 $1,375,441 $1,439,905 $1,573,203 Expenditures Contractual Services $57,195 $57,195 $59,255 $64,255 Commodities 0 0 $2,000 $2,000 Rolling Stock 0 0 $1,526,000 $1,723,510 Capital Outlay 0 0 0 0 Depreciation $866,507 $785,936 $838,000 $1,064,000 Interfund Transfers General Fund 0 0 0 0 Total Expenditures $923,702 $843,131 $2,425,255 $2,853,765 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 Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 Revenue Internal Service Revenues $1,275,188 $1,352,178 $1,278,140 $1,260,581 Interfund Transfers General Fund $23,777 $87,077 $70,000 $70,000 Total Revenue $1,298,965 $1,439,255 $1,348,140 $1,330,581 Expenditures Contractual Services $1,269,237 $1,353,497 $1,348,140 $1,330,581 Interfund Transfers General Fund 0 0 0 0 Total Expenditures $1,269,237 $1,353,497 $1,348,140 $1,330,581 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 Adopted FY2023 FY2024 FY2025 FY2026 Revenue Internal Service Revenues $3,359,357 $3,414,673 $3,505,420 $3,458,760 Interest Income $143,013 $194,008 $150,000 $158,000 Retiree Life Insurance 0 $3,881 $4,000 $2,000 Total Revenue $3,502,370 $3,612,562 $3,659,420 $3,618,760 Expenditures Contractual Services $3,671,423 $3,612,244 $3,568,050 $3,947,490 Interfund Transfers General Fund $75,700 0 $91,370 $97,980 Total Expenditures $3,747,123 $3,612,244 $3,659,420 $4,045,470 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 one fiduciary fund; Police & Fire Pension Fund (PFPF). 771Page 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 781Page Actual Actual Revised Adopted FY2023 FY2024 FY2025 FY2026 Revenue Property Rent & Sales $310,144 $344,255 $260,000 $260,000 Interest Income $84,164 $101,792 $100,500 $100,500 Other Fees $3,595 $1,100 $500 $500 Interfund Transfers General Fund $260,000 $426,808 $310,000 $295,000 Total Revenue $657,903 $873,955 $671,000 $656,000 Expenditures Personal Services $842,634 $774,453 $754,000 $699,000 Contractual Services $40,752 $40,859 $32,465 $32,465 Commodities $282 $276 $300 $250 Total Expenditures $883,668 $815,588 $786,765 $731,715 781Page 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 45th Paducah Board of Commissioners began their terms on January 1, 2025. 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 791Page 330 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 801Page hub of the region, daytime population can often swell to more than 80,000 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. 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 crops. Paducah's inland location tends to produce a large seasonal temperature range with Population- highly variable weather. The mean Wr Year Population temperature is 57.8 degrees with a record high of 108 and a record low of -15. Its 2020 27,137 position north of the Gulf contributes ample 2010 25,024 moisture for precipitation. Paducah typically 2000 26,307 receives 49 inches of precipitation with an 1990 27,256 average of nine inches of snow. 1980 1970 1960 29,315 Paducah's heritage is reflected in 19th century 31,627 architecture and a number of museums and 34,479 historic markers. Paducah, originally known as Pekin, was settled around 1815. Settlers Sources: U.S. Census Bureau and City of were attracted to its location at the confluence Paducah Comprehensive Plan J 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. 81 IPage 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 and most recently in April 2025. The Ohio River reached nearly 53.3 feet in February 2019, the sixth highest crest on record in Paducah. The crest in 2025 was less than 50 feet. 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 additional to river and rail industries, Paducah is called the Atomic City due to an area just outside of Paducah being selected in 1948 for the development of a uranium enrichment plant. The plant has been decommissioned with the 821Page facility currently undergoing significant cleanup. The uranium enrichment plant led to population growth in Paducah in the mid -19th century. 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 24,805,269 0.86% Computer Services, Inc. 20,962,623 0.73% LCP Paducah II LLC 15,674,484 0.54% Menard LLC 14,950,001 0.52% Hudson Technologies Co. 14,944,434 0.52% Paducah Medical Investors 14,112,194 0.49% Ducmall LLC 13,300,852 0.46% Woodstone Enterprises LP 12,500,000 0.43% TOTALS $202,394,857 7.02% Source: Property Valuation Administration; Assessed value as of January 1, 2023 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 City of Paducah 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. 83 IPage 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. �.�.=�.:�.�=�•�:sue=�•i�:,:��•�ra�i•�•�a� With Paducah's easy Fiscal Year Real Estate Personal Proert Commercial Residential 2024 $1,236,115,573 $1,187,796,499 $679,269,847 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 Source: McCracken County Property Valuation Administrator 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) 1518 1480 1012 594 % of Total Employment 5.22% 5.09% 3.48% 2.04% Baptist Health Medical Group ViWinTech Windows & Doors West Kentucky Community & Technical College City of Paducah Lowes of Paducah #465 GMRI 417 1.43% 397 1.36% 365 1.25% 339 321 288 Sources: (1) City of Paducah Finance Department (2) State of Kentucky – Office of Employment and Training. (Ratio based on employment within County of McCracken) 1.16% 1.10% 0.99% 23.12% 851Page - - I Per School Fiscal Population Personal Capita Median Unemployment Enr ent Year (1) Income (1) Income Age (1) (121) Rate (3) — — (1) 2023- 27,137 511,240,320 20,430 41.4 2843 5.6% 2024 2022 27,137 $830,934,940 $30,620 43.8 2770 4.3% 2023 2021- 27,137 $830,934,940 $30,620 43.8 2832 4.6% 2022 2020- 27,137 $830,934,940 $30,620 43.8 2832 5.9% 2021 2019- 25,024 $511,240,320 $20,430 41.4 3,232 5.4% 2020 2018- 25,024 $511,240,320 $20,430 41.4 2,980 5.5% 2019 2017- 25,024 $511,240,320 $20,430 41.4 2,835 6.4% 2018 2016- 25,024 $511,240,320 $20,430 41.4 3,132 6.8% 2017 2015- 25,024 $511,240,320 $20,430 41.4 3,139 6.2% 2016 2014- 25,024 $511,240,320 $20,430 41.4 2,843 5.6% 2015 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 851Page Educational Opportunities Paducah and McCracken County have had significant investments in educational facilities over the past decade. In 2024, the Paducah Independent School District opened a newly constructed 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 861Page 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, 2019-2023 1240 235,118 Foreign born persons, percent, 2019-2023 2.7% 4.4% Housing units, July 1, 2023 NA 2,036,728 Owner-occu ied housing unit rate, 2019,2023 54.1% 68.3% Median value of owner -occupied housing units, 2019-2023 $164,600 $192,300 Households, 2019-2023 Persons per household, 2019-2023 Living in same house 1 year ago, percent of persons age 1 year+, 2019-2023 Language other than English spoken at home, % of persons age 5 years+, 2019-2023 High school graduate or higher, percent of persons age 25 years+, 2019-2023 Bachelor's degree or higher, percent of persons age 25 years+, 2019-2023 11,609 2.22 88.4% 3.1% 91.3% 28.4% 1,791,991 2.45 87.1% 6.4% 88.5% 27.0% Median household income in 2023 dollars), 2019-2023 $51,243 $62,417 Per capita income in past 12 months in 2023 dollars), 2019-2023 $42,296 $34,960 Persons in poverty,percent 21.5% 16.4% Source: U.S. Census Bureau 871Page 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. The annual AQS QuiltWeekTM attracts approximately 30,000 local and international visitors each April. These quilt and art enthusiasts also visit the National Quilt Museum of the United States located in downtown Paducah. It t M . aftWi 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 the River Discovery Center, a museum with a pilothouse simulator that celebrates Paducah's maritime legacy. Market House Theatre, which originated in the 1960s, provides a regular schedule of artistic opportunities for people of all ages. Within walking distance in the historic downtown district are the Paducah Railroad Museum, William Clark Market House Museum, the Lloyd Tilghman House & Civil War Museum, Yeiser Art Center, and Maiden Alley Cinema. One of the biggest downtown attractions is the Luther F. Carson Four Rivers Performing Arts Center or simply the Carson Center. This nearly 98,000 square foot regional facility seats 1806 people in its main hall. The Carson Center, which opened in 2004, is home to the Paducah Symphony Orchestra and provides a variety of programming including educational and family series events, concerts, and Broadway musicals. Paducah was 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 and the Symphony holding its first event in 2025. 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. In 2024, the City of Paducah received a $1.34 million Humanities in Place grant from the Mellon Foundation on behalf of the Upper Town Heritage Foundation to support the Hotel Metropolitan. The City has signed a co -stewardship agreement with the organization. This grant funding will be used to assist the Hotel Metropolitan in creating a sustainable, profitable, and vibrant future with new programming, building improvements, and staffing. 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. 'oke&1I44st°'i 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 has provided $500,000 toward the effort. 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 provides a co -working and business start-up incubator to create high tech jobs and startup companies in Paducah. 891Page 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. In 2025, the Council distributed a request for proposals to launch public art on the Southside. 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. k ~ 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. 901Page 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. A Southside Neighborhoods Revitalization Plan to enhance and expand the incentive package is being finalized. 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. Downtown Paducah Main Street 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. Over the past year, numerous discussions with stakeholders have been held to determine the best path forward for Paducah Main Street with the decision, that is supported by the City, to transition from a division of the Paducah Planning Department to a nonprofit. 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 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 Tax Increment Financing District (TIF). Early in 2025, the City of Paducah met its capital investment milestone of $20 million in the district which activated the State's portion of the agreement. With this milestone, Paducah will begin receiving distributions from the State. Increasing the number of hotel rooms in downtown Paducah also is a downtown development goal. However, one project has come to an end. In 2024, the City announced that the partnership with Weyland Ventures for the City Block project was being dissolved. This project would have led to the construction of a boutique hotel on the property that currently is a parking lot at 2nd and Broadway. The parking area has been revitalized and the space that would have held a hotel is ready for development. However, not long after the announcement of the dissolving of that partnership, the City was able to announce a new partnership for a nearby 91 IPage city -owned lot. The City was thrilled to announce in 2024 that 519 North 31d Street would be the site of a new hotel. The City signed an agreement with National Hospitality, LLC for an Aloft Hotel. Embracing Our River Access 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. In June 2024, the City accepted a $3.5 million appropriation for the project outlined in House Bill 1 as approved during Kentucky's legislative session. The BUILD grant project was placed out to bid during the summer of 2024. After negotiations to determine cost-cutting measures, the City approved an approximately $20.4 million agreement with a local contractor. The 18 -month construction period commenced in November 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. • Improvements near the transient boat dock to include green space and seating. 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. 921Page 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. Parks & Recreation For the eighth consecutive year, Paducah's Transient Boat Dock located in downtown Paducah received the Boater's Choice Award through Marinas.com. The award honors marinas and docks that consistently provide an excellent home for the boating community. 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 assisting the community in the public input process and design for Greenway Trail extensions and bicycling loops. The National Park Service has worked with the City and a steering committee to organize numerous public workshops and feedback surveys to inform the trail and bike lane expansion plan. The City is working to finalize the draft plan in order to set aside design funds for the fiscal year 2026 budget. 93 IPage Paducah continues to invest in its largest and most frequently visited park, 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 were 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 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. The City approved in 2023 the relocation of the Stuart Nelson Dog Parks to Noble Park. in 2024. Lane Peck, opened in The dog parks were relocated 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 Paducah Sports Park's construction began in 2024. The City also approved moving the Stuart Nelson Dog Parks to Noble Park with the relocation competed in 7- � � � ,�r,, • � � s_. the spring 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 QuiltWeekTM, and Barbecue on the River. 941Page Commission Priorities After holding strategic planning sessions in February 2025, the Paducah Board of Commissioners adopted 10 priorities and three continuous improvement items. The items along with their objectives are listed below: Priority — City Facilities • Continue to invest in aging city facilities through the implementation of projects identified in the facilities survey and plan. • Allocate money in the budget for building maintenance and continue to set aside funding for the future facility projects (i.e. public safety and parks maintenance). Priority — City Staffing Needs • Evaluate staffing needs required to fulfill the city's mission and priorities. • Evaluate recruitment and hiring processes for efficiency opportunities. • Maintain focus on efficiency in all city departments. Priority — Downtown/Economic Development. • Retool downtown incentives to recruit anchor stores and explore ordinances related to vacant buildings. • Oversee and support the transition of Main Street to an external organization. • Make downtown an attractive destination for commercial activity and entertainment through beautification and seasonally themed amenities. Priority — Growth • Focus on selective annexation where appropriate and when deemed fiscally sensible. Priority — Quality Housing • Increase housing stock at all levels of pricing. • Proactively recruit and build partnerships with housing developers. • Develop our desirable city -owned lots with residential units. • Provide impactful incentives that provide a measurable return on investment. 951Page Priority — Quality of Life • Focus on high level service delivery that enhances city residents' views of their community (i.e. trees, neighborhood signage, recycling, brush and bulk item pick up). • Explore and implement opportunities that allow local government to enhance childcare availability. • Explore additional opportunities for public/private transportation providers. • Explore opportunities to expand or enhance routes and/or hours of operation with the Paducah Area Transit System and other community partners. Priority — Residential Rental Property Occupancy Permitting • Review and revise the current rental occupancy permit ordinance. • Enforce a rental property occupancy permit ordinance. • Implement a consistent inspection process through the addition of city staff. Priority — Revenue Equity • Continue to develop and implement tactics to ensure all businesses operating within the city have business licenses. • Evaluate current policies around revenue sources. Priority - Southside Revitalization • Execute a Southside Revitalization Plan by retooling commercial and residential incentives, expanding the target area, and completing city improvement projects. • Provide updates to the community on progress specifically related to Southside. Priority — Support for Human & Social Services 961Page • Support community efforts, financially and otherwise, among, social services addressing human needs (i.e. homelessness, food insecurities). Continuous Improvement Items • Mental Health Awareness. • Stormwater. • Trails and Bike Lanes. 971Page THE BUDGET PROCESS February 5, 2025 — Finance sends out budget calendar to departments February 5, 2025 — Personal services population verified March 7, 2025 — Payroll cost projections finalized for personal services March 7, 2025 — Budget training March 21, 2025 — Budget entry closed to departments April 14 — April 18, 2025 — Department budget interviews with Finance Director April 21 — April 24, 2025 — Department budget interviews with City Manager April 28 — May 2, 2025 — Budget workshop with City Commissioners May 27, 2025 — Introduce first reading of budget ordinance June 10, 2025 — Second reading and adoption of budget ordinance July 1, 2025 — Budget Book posted on City website 981Page EMPLOYEE BUDGET CENSUS CC Deaartment/Divisions 0102 MAYOR & COMMISSION* 0103 CITY MANAGER 2 TOTAL GEN GOVT 0201 ADMINISTRATION 0202 ACCOUNTING & BUDGET 0205 REVENUE 2024- TOTAL FINANCE 0501 TECHNOLOGY 601 CUSTOMER EXPERIENCE FY2023 FY2024 FY2025 FY2026 2 3 1 1202 PLANNING Change 2022- 2023- 2024- 2025- From 2023 2024 2025 2026 PY 5 5 5 5 0 7 5 5 6 1 12 10 10 11 1 2 2 2 2 0 4 4 4 4 0 5 6 6 6 0 11 12 12 12 0 6 8 8 8 0 4 4 5 5 0 1201 ADMINISTRATION 2 2 2 3 1 1202 PLANNING 5 5 5 5 0 TOTAL PLANNING 7 7 7 8 1 1601 ADMINISTRATIVE SERVICES 5 5 6 5.25 -0.75 1602 PATROL 63 61 61 62 1 1604 INVESTIGATIONS 19 21 21 21 0 1607 COPS GRANT 3 3 3 2 -1 TOTAL POLICE 90 90 91 90.25 -0.75 1801 ADMINISTRATION 3 3 3 3 0 1802 SUPPRESSION 60 60 60 63 3 1803 PREVENTION 11 11 11 12 1 1804 TRAINING 1 1 1 1 0 TOTAL FIRE 75 75 75 79 4 (1 of 3) 99IPage (2 of 3) 1001Page FY2023 FY2024 FY2025 FY2026 Change 2022- 2023- 2024- 2025- From CC Department/Divisions 2023 2024 2025 2026 Py 2202 STREET MAINTENANCE 23 23 23 26 3 2216 MAINTENANCE 13.75 13.75 13.75 13.75 0 TOTAL EPW - PUBLIC WORKS 36.75 36.75 36.75 39.75 3 2201 ADMINISTRATION 4 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 25 25 25 0 2215 FLEET MAINTENANCE 8.25 8.25 8.25 8.25 0 2401 ADMINISTRATION 3 3 3 3 0 2402 GROUNDS & CEM. 16.7 16.7 17.7 17.76 .06 2405 RECREATION 6 6 6 7 1 TOTAL PARKS & RECREATION 25.7 25.7 26.7 27.76 1.06 2406 BOAT DOCK 0.3 0.3 0.3 .24 -0.06 3307 ENGINEERING 6 6 7 7 0 3308 FLOOD CONTROL 5 5 5 5 0 TOTAL EPW - ENGINEERING 11 11 12 12 0 3511 RISK/HUMAN RESOURCES 4 5 5 5 0 4011 E911 23 23 23 23 0 OPIOID SETTLEMENT FUND 0 0 0 0.75 0.75 TOTAL FULL-TIME POSITIONS 339 341 345 355 10 * -The above amounts include elected officials (5). (2 of 3) 1001Page (3 of 3) 101 IPage FY2023 FY2024 FY2025 FY2026 Change 2022- 2023- 2024- 2025- From CC Department/Divisions 2023 2024 2025 2026 Py Summary: FY2023 FY2024 FY2025 FY2026 Change GENERAL FUND 282.45 284.45 288.45 297.76 9.31 E911 FUND 23 23 23 23 0 OPIOID SETTLEMENT FUND 0 0 0 .75 .75 ENTERPRISE FUNDS 33.55 33.55 33.55 33.49 -0.06 FULL-TIME POSITIONS 339 341 345 355 10 (3 of 3) 101 IPage A A a) to //••j N 0 O C O^ 4 4^ 4 k+'-' O O 4c4 Oco ++i o ry O 4 Q 4 O0 4 4 4 0lzr 4 0 0 0^ O C a 4 w N rn N T 4 02 — O O 4'1 w 4' N •n oa 4'A •D N ny co co co w w H4 4 N N 4 G •D V 4 `D Wim�}} O. 90 90 W, d3 N W W sA p7 [f1 141 SA 14 =A 'Al N Qfl o 4 _ a b m 4 4 4 r 4w 4 4 4 a •n �r, 4 c4c 0o N W, •n Q o• r- SG W [A c4 .A 64 W m C 0 4 •n 4 v, 'o b SJ tiD 7 tD N� 1D [pper 7 N 4'S 4 N 4 Ul S � V7 5G N N 4 ^ m N N �yf}l fj� e�ia T N •D w V ^ Z" 4 c4 O• •n cC �} cFa D< cA 00 c4 m co w o N sA 74 v j, Gz' rh � 0 00 O 4 0• �— 4'1 O m 4 9I ♦+ •b V^ N V V [� Os N N O N O O :- SL � � a 4 O N qp wp 4 N 4 C ti m O 0 4 p p 4 p p 0 p O V p 4 mti pq p 0 4 O v Y C 4i m �,`� o• 4 0• w m •D m ap 4 e •L W w w w w cA cA cA c4 co cu +,�-" 4 W - 4 4 4 4 4 4 N 4 4 m 4 m 4 4 qq 4 O 4 4 4 m 4 4 4 O 0 °14 S.� L y qq 0 qq C O ID 4 4 4 4 4 4q 4 4 C 4 4 4 4q Oq 4q N �� � o�o q q q q oC 21,,v5 y � tm tp E E E E E E E E v x v K v K s+ x w K K X X K w K K K K y N N N o• b7 pp 4 4 O �` O 4 r r� 4- O Q O^^^ 4 N N 4 � � Q ti 4 4 4� Q 4 V V V A A V4 U E E E c ' Po V V kJ �j W U N O u i f `+' c E � Q� V 4 0 • Ieer'l n � #� `y � � � Q � � u' I ✓i Wi [17 � Q• IrJ Q Q ' hl Q 'a L4 • y y W b N N N N N N N N N N N N N N 7t s a) to //••j N 0 CONTRACT FUNDING RECOMMENDATIONS Organization Fund Amount Paxton Park Golf Board 24000401 580110 $ 125,000 Easterseals 24000401580115 $ 7,500 IDA 24000401580220 $ 154,000 Paducah Historical Preservation Group 24000401 580225 $ 2,500 Paducah Tennis Association 24000401 580335 $ 3,000 Paducah Symphony Orchestra 24000401 580550 $ 10,000 River Heritage Museum 24000401 580570 $ 2,500 Market House Theatre 24000401 580600 $ 20,000 Carson Center 24000401 580610 $ 25,000 National Quilt Museum 24000401 580650 $ 15,000 Midtown Alliance 24000401 580680 $ 50,000 Maiden Alley Cinema 24000401 580710 $ 3,500 AQS 24000401580720 $ 25,000 Community Scholarship Foundation 24000401 580790 $ 100,000 GPEDC 24000401580800 $ 250,000 Sprocket 24000401580810 $ 100,000 Barkley Regional Airport 24000401 580820 $ 120,000 Paducah Arts Alliance 24000401 580840 $ 3,000 Paducah Housing Authority 24000401 580860 $ 7,500 Beautiful Paducah 24000401 580900 $ 70,000 Family Service Society 24000401 580910 $ 25,000 Columbia Theater 24000401 580940 $ 365,000 Child Watch 24000401 580950 $ 5,000 Hope Unlimited 24000401 580970 $ 7,500 Paducah Cooperative Ministry 24000401 580980 $ 15,000 Empty Bowls 24000401 580985 $ 3,000 Paducah Senior Center 24000401 580990 $ 5,000 BLOOM Initiative 24000401 580995 $ 10,000 Total $ 1,529,000 103 IPage CITY OF PADUCAH, KY FLEET ACQUISITION FY2026 Fleet Lease (7100) Department Year Make/Model Proj. Cost ($) Public Works 2025 John Deere Skid Steer $100,000 Public Works 2025 4500 Dump Truck $110,000 Public Works 2025 Pac Mac Knuckleboom $250,000 Fire 2025 Dodge Durango $60,000 Parks 2025 Jeep (2) $70,000 Parks 2025 Hustler ZTR $8,000 Parks 2025 John Deere ZTR $12,000 Parks 2025 Supervisor Truck $40,000 Engineering 2025 Tech Vehicle $40,000 Engineering 2025 5100E Tractor $85,000 Police 2025 Admin Dodge Durango $60,000 Police 2025 (9) Dodge Durango $558,000 Police 2025 Command Vehicle $150,000 Contingency for wrecked All 2025 $124,000 vehicles FY25 Carryover 2025 Wrecked Vehicle $56,510 Total for Fleet Lease Trust Fund $1,723,510 Dpt Year Fleet Maint. 2025 Total for Fleet Maintenance Fund Fleet Maintenance (7000) Make/Model 3500 Ram Service Truck Solid Waste (5000) Proj. Cost ($) $150,000 $150,000 Dpt Year Make/Model Proj. Cost ($) Compost 2025 Front Loader $500,000 Compost 2025 ASL Truck $500,000 Total for Solid Waste Fund $1,000,000 Total for Fleet Acquitision Plan for FY2026 $2,873,510 1041Page GLOSSARY OF TERMS A Accrual Basis of Accounting — Recognition of the financial effects of transactions, events and circumstances in the period(s) when they occur regardless of when the cash is received or paid. Adopted Budget — The budget as modified and approved by the City Commission. The adopted budget is authorized by ordinance, which sets the legal spending limit for the year. Appropriation —A legal authorization granted by a legislative body (City Commission) to make expenditures and incur obligation for designated purposes. B Bond — A promise to repay borrowed money on a particular date, including the payment of a specified dollar amount of interest at predetermined intervals, often twenty years in the future. —A plan of financial operation embodying an estimate of Adopted expenditures for any given period and the Adopted 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 $5,000. 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. 105 IPage 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). 1061Page 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. 1071Page