HomeMy WebLinkAboutFY2027-Budget-Book
Table of Contents
Introduction ...........................................................................................................1
City Manager’s Budget Message ..........................................................................2
Budget Ordinance .................................................................................................4
Vision, Mission, and Values ..................................................................................7
Directory ................................................................................................................8
Organizational Chart .............................................................................................9
Budgeted Staffing Summary by Department ....................................................... 10
Financial Accounting Structure ............................................................................ 11
Financial & Operational Analysis
General Fund
General Fund Statement of Revenues & Expenditures ....................................... 14
General Fund Statement of Revenues by Source ............................................... 15
Administration ..................................................................................................... 16
Finance ............................................................................................................... 20
Technology .......................................................................................................... 23
City Clerk & Customer Experience ...................................................................... 26
Planning .............................................................................................................. 30
Police .................................................................................................................. 39
Fire ...................................................................................................................... 43
Public Works ....................................................................................................... 47
Parks & Recreation ............................................................................................. 50
Engineering & Floodwall ...................................................................................... 54
Human Rights ..................................................................................................... 57
HR & Risk Management ...................................................................................... 58
Other General Fund Divisions ............................................................................. 60
Other Governmental Funds
Rental Property Fund .......................................................................................... 62
Radio Depreciation & Operation Fund................................................................. 63
Community Development Block Grant Fund ....................................................... 64
911 Communication Services Fund .................................................................... 65
Opioid Settlement Fund ....................................................................................... 69
Municipal Aid Program Fund ............................................................................... 70
Investment Fund ................................................................................................. 71
Tax Increment Financing Fund ............................................................................ 72
Grant Fund .......................................................................................................... 73
Court Awards Fund ............................................................................................. 74
Transient Room Tax Fund ................................................................................... 75
Debt Service Fund............................................................................................... 76
Capital Projects Fund .......................................................................................... 78
Bond Fund ........................................................................................................... 81
Enterprise Funds
Solid Waste Fund ................................................................................................ 83
Transient Boat Dock Fund ................................................................................... 85
Internal Service Funds
Fleet Maintenance Fund ...................................................................................... 87
Fleet Lease Trust Fund ....................................................................................... 89
Insurance Fund ................................................................................................... 90
Health Insurance Fund ........................................................................................ 91
Fiduciary Funds
Police and Fire Pension Fund ............................................................................. 93
Statistical & Supplemental Information ........................................................... 94
Appendices
Budget Timeline ................................................................................................ 113
Employee Budget Census ................................................................................. 114
Outstanding Debt .............................................................................................. 117
Contract Funding Recommendations ................................................................ 120
Fleet Acquisition Plan ........................................................................................ 121
Glossary ............................................................................................................ 122
1
Introduction
Welcome
Welcome to the published City of Paducah budget for the fiscal year beginning July 1,
2026, and ending June 30, 2027. This budget serves not only as a financial plan that
helps you understand the City’s fiscal outlook, but also as an operational guide offering
insight into the activities, performance, and staffing of individual City departments.
Budget Format
This document is organized into four main sections: Introduction, Financial and
Operational Analysis, Statistical & Supplemental Information, and Appendices.
The Introduction includes the City Manager’s letter, which outlines the key policies and
issues that shaped the development of the FY2027 Budget. It also provides the City’s
mission statement and core beliefs, the official ordinance adopting the budget, and the
City’s organizational chart.
The Financial & Operational Analysis section details various elements of the City’s
organizational structure. Information is presented first by fund and then by department.
Like many local governments, the City of Paducah uses the fund method of accounting.
A fund is essentially a financial unit that tracks the application of various public resources.
For example, the Municipal Aid Program fund was established to account for funds from
the State of Kentucky for road improvements. 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. For every fund, the adopted FY2027 Budget is presented along with a
fund statement showing several years of data. Each fund statement begins with the
audited revenues and expenditures for FY2024 and FY2025. The revised column reflects
year-to-date budget figures for FY2026, and the adopted column shows the approved
budget amount for FY2027. Within each fund there are departments which further
describe a component of the City’s organization. Each department includes its mission
statement, staffing history, the department’s accomplishments from the outgoing fiscal
year, goals for the upcoming fiscal year, and a detailed budget table.
The Statistical & Supplemental Information section presents historical and statistical data
about the City of Paducah.
Finally, the Appendices provide additional materials that more fully explain the budget
process.
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3
4
5
6
7
Vision, Mission, & 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
Our mission is “To Be the Best City in the World”.
Organizational Values
🔑Solution-Driven
We believe in proactively working together to discover innovative solutions that meet
our current and future needs.
🤝 Customer Experience
We believe in providing excellent service 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.
8
MAYOR
George Bray
BOARD OF COMMISSIONERS
Sandra Wilson – Mayor Pro-Tem
Raynarldo Henderson
Robert Buz Smith
Dujuan Thomas
City Manager ........................................................................................... Daron Jordan
Assistant City Manager ....................................................................... Michelle Smolen
Finance Director .......................................................................................... Audra Kyle
City Clerk ................................................................................................Lindsay Parish
Chief Technology Director ........................................................................... Eric Stuber
Planning Director ......................................................................................... Carol Gault
Police Chief .................................................................................................. Brian Laird
Fire Chief ...................................................................................................... Steve Kyle
Public Works Director ................................................................................ Chris Yarber
Parks and Recreation Director .................................................................... Amie Clark
City Engineer .......................................................................................... Greg Guebert
Human Resources Director .................................................................. Stefanie Wilcox
Communications Manager ...................................................................... Pam Spencer
9
Organizational Chart
10
Budgeted Staffing Summary by Department
2024 2025 2026 2027
Administration*10 10 11 11
Finance 12 12 12 12
Technology 8 8 8 8
City Clerk/Customer Experience 4 5 5 5
Planning 7 7 8 8
Police 90 91 90.25 88.50
Fire 75 75 79 79
Public Works 36.75 36.75 39.75 35.75
Parks and Recreation 25.70 26.70 27.76 23.76
Engineering 11 12 12 12
Human Resources 5 5 5 5
Total General Fund 284.45 288.45 297.76 288.01
*Includes 5 elected officials
2024 2025 2026 2027
Solid Waste Fund
Solid Waste 25 25 25 25
Fleet Maintenance Fund
Fleet Maintenance 8.25 8.25 8.25 8.25
E911 Fund
E911 Fund 23 23 23 23
Opioid Settlement Fund
Opioid Settlement - - 0.75 1.50
Transient Boat Dock
Boat Dock 0.30 0.30 0.24 0.24
Total Other Funds 56.55 56.55 57.24 57.99
TOTAL ALL FUNDS 341.00 345.00 355.00 346.00
GENERAL FUND
OTHER FUNDS
11
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 like 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 like 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 only fiduciary fund is the Police and
Fire Pension Fund (PFPF). These funds
are accounted for on the accrual basis of
accounting.
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Financial Accounting Structure
13
GOVERNMENTAL FUNDS
GENERAL FUND
Governmental funds account for resources traditionally associated with government
activities that are not required, by law or sound financial management, to be accounted for
in another fund. City departments without a dedicated revenue source are budgeted within
the General Fund, including Administration, Finance, Technology, City Clerk/Customer
Experience, Planning, Police, Fire, Public Works, Parks and Recreation,
Engineering/Floodwall, and Human Resources/Human Rights. As the City’s largest fund, the
General Fund supports the majority of the overall budget.
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General Fund Statement of Revenues and
Expenditures
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Fines 120,294 131,609 117,000 112,500
Grants 3,349,989 969,064 1,045,716 876,000
Interest Income 1,918,452 1,817,821 1,500,000 1,312,250
Insurance - 32,500 - -
Charges for Services 838,311 854,017 845,795 860,201
Other Fees 73,963 22,997,794 *57,000 50,000
Occupational License 31,617,520 32,812,498 34,022,500 34,853,500
Permits & Fees 609,200 604,457 543,750 541,500
Property Rent 420,111 447,410 507,590 518,600
Property Taxes 9,128,820 9,653,772 9,530,650 9,921,750
Recreation Fees 162,544 184,855 147,000 170,000
Sales 915,116 31,239 27,000 27,000
Audit/GASB Adjustments 706,571 1,068,327 - -
Interfund Transfers 495,830 753,145 654,980 470,051
Total Revenues 50,356,721 72,358,508 48,998,981 49,713,352
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Administration 2,065,697 2,198,813 2,858,857 2,763,228
Finance 1,354,060 1,465,638 1,594,343 1,653,262
Information Technology 1,201,205 1,081,402 2,052,305 1,988,051
Clerk/Customer Experience 464,515 478,686 628,859 715,793
Planning 768,839 739,980 903,615 1,076,908
Police 12,817,370 13,257,531 13,547,279 15,163,838
Fire 11,127,618 11,299,499 12,363,702 12,852,675
Public Works 4,315,714 4,356,130 4,800,342 5,201,113
Parks Services 3,436,053 3,655,972 4,330,172 4,458,564
Cable Authority 85,340 85,281 89,540 94,012
Human Rights 18,984 14,023 17,605 18,410
Engineering 1,665,515 25,093,876 *2,046,623 2,372,089
Human Resources 615,371 690,425 737,421 793,547
Audit/GASB Adjustments 1,195,236 1,490,877 - -
Interfund Transfers 7,105,013 12,387,006 5,270,737 2,731,464
Total Expenditures 48,236,530 78,295,139 51,241,400 51,882,954
*FY2025 amounts include a one-time audit adjustment for the USACE floodwall contribution ($22,844,492)
REVENUES
EXPENDITURES
15
General Fund Statement of Revenues by Source
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Fines
Warrant Service Fee 36,132 28,061 36,000 32,000
Nuisance Violations 51,242 62,665 50,000 50,000
Other Fines 32,919 40,883 31,000 30,500
Grants
State Incentive – Police 482,945 441,280 460,000 461,000
State Incentive – Fire 392,195 400,340 390,000 400,000
Other Grants 2,474,849 127,444 195,716 15,000
Interest Income 1,918,452 1,817,821 1,500,000 1,312,250
Insurance - 32,500 - -
Charges for Service
Tax Collection Fee – PJC 8,415 8,435 8,000 8,000
Tax Collection Fee – School 261,475 268,789 282,000 285,000
Overhead (Admin) Charges 364,720 366,292 352,800 352,800
Other Charges for Service 203,700 210,501 202,995 214,401
Licenses & Permits
Payroll Tax 18,626,804 20,451,025 20,900,000 21,600,000
Insurance Tax 7,424,599 7,102,699 7,200,000 7,200,000
Business License 5,137,856 4,779,042 5,450,000 5,750,000
ABC License 182,893 170,557 175,000 180,000
License Penalties 276,480 361,037 325,000 250,000
Revenue sharing with County (31,111) (51,862) (27,500) (126,500)
Permits & Fees
KY Telecommunication Tax 275,384 253,292 250,000 230,000
Building & Electrical 243,792 264,862 235,000 255,000
Other Permits & Fees 90,024 86,304 58,750 56,500
Property Rent & Sales
Forest Hills Lease 363,240 369,510 438,590 444,600
Other Property Rent & Sales 56,870 77,900 69,000 74,000
Taxes
Real Current Year 6,178,208 6,501,751 6,734,000 7,100,000
Personal Current Year 619,397 655,778 615,000 615,000
Vehicle Tax County 965,620 996,255 1,000,000 1,000,000
PJC Tax Collection 371,881 372,242 - -
Local Bank Deposit Tax 402,883 410,553 415,000 420,000
PILT – Paducah Power 234,839 246,305 236,000 240,000
Annexation Rebates (48,980) (56,822) (33,350) (35,250)
Other Taxes 404,971 527,710 564,000 582,000
Recreation Fees 162,544 184,855 147,000 170,000
Sales 915,116 31,239 27,000 27,000
Other Fees 73,963 22,997,794 *57,000 50,000
Audit/GASB Adjustments 706,571 1,068,326 - -
Interfund Transfers 495,830 753,145 654,980 470,051
Total Revenues 50,356,721 72,358,508 48,998,981 49,713,352
*FY2025 amounts include a one-time audit adjustment for the USACE floodwall contribution ($22,844,492)
16
ADMINISTRATION
Department Mission:
The Administration Department consists of
the Board of Commissioners and the City
Manager’s Office. The Department
operates under the City’s mission
statement, which is “To Be the Best City in
the World.” There are six organizational
values guiding the department:
Solution-Driven: We believe in
proactively working together to
discover innovative solutions that
meet our current and future needs.
Customer Experience: We believe
in providing excellent service 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.
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, grants
administration, and special projects 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 Project and Grants Coordinator
applies for and administers federal, state,
and private grants. This position also
manages special projects assigned by the
City Manager.
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2024 2025 2026 2027
Mayor & Commissioners
Mayor 1 1 1 1
Commissioners 4 4 4 4
City Manager
City Manager 1 1 1 1
Assistant City Manager 1 1 1 1
Communications Manager 1 1 1 1
Projects and Grants Coordinator - - 1 1
Grants Administrator 1 1 - -
Assistant to Mayor & Commissioners - - 1 1
Senior Administrative Assistant 1 1 1 1
Total Administration 10 10 11 11
For FY2024, the ERP Manager became Software Manager, the Business Analyst became
Software Specialist, and both moved to Technology Department.
STAFFING SUMMARY: ADMINISTRATION
FY2026 Accomplishments
• Held a retreat with the Commission to refresh the two-year Commission Priorities
and worked with the Leadership Team to implement the priorities and complete
annual 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.
• Designed various marketing materials including Challenge Coin and backdrop for
photos for City Commission Chambers.
• Recorded City Profile episodes with each City Commissioner and launched Inside
the Job focusing on the Paducah Police Department.
• Strategic promotions for changes in solid waste fees, collections, and the
Household Bulk Item Collection Program to include the mailing of a brochure and
postcard to every household.
• Worked with departments to continue monthly blog posts called Ponderings from
Paducah.
• Promotion of Southside Revitalization Plan adoption, new Southside Incentive
Programs, and workshops (technical and educational).
• Strategic promotions of MyPaducah app to include business cards, mailers to all
households, news releases, etc.
• Promotion of community survey to gather public input for design of Dr. Stuart
Nelson Memorial.
• Worked with partners to hold groundbreaking for Aloft by Marriott.
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• Invited community to apply for a Tree Voucher with multiple avenues of
communication including mailers to every household. Received more than 600
applications.
• Worked with Police Department to develop Golf Carts application webpage.
• Worked with Fire Prevention Division to develop Residential Rental Occupancy
Permit webpage and materials.
• Created logo and assisting in promotions for Noble Park 100th Anniversary
including Tree Planting Initiative.
• Submitted application to Mental Health America for Bell Seal recognition.
• Membership on the Board of Trustees for Duke & Duchess Foundation, Inc. to
support the launch event and strategic marketing.
• Completed a US Department of Housing and Urban Development
Comprehensive Plan and secured Community Development Block Grant
funding to increase affordable housing options, improve local infrastructure,
and implement business development opportunities.
• In partnership with the National Parks Service, completed the planning process
for the extension of the Greenway Trail through the Southside neighborhoods.
FY2027 Goals
• Collaborate with an outside facilitator to hold retreat with the Commission
creating the new two-year City Commission Priorities and working with the
Leadership Team to implement the priorities and complete regular reporting.
The Administration department also plays a key role in the implementation of
the priorities.
• Adopt and implement a balanced budget.
• Continue to oversee the Natural Gas, Cable and Telecommunications
Franchise agreements and processes.
• Review city-leased facilities and update lease agreements as needed, with a
focus on facility maintenance responsibilities.
• Continue to focus on promotions, education, and awareness of City
Commission Priorities, city projects, and services.
• Continue to support growth and development of the charitable organization,
Duke & Duchess of Paducah Foundation, Inc.
• Continue to grow social media presence and engagement with e-news
subscribers through quality content and imagery.
• Continue to build the public-private partnership between the City and Hotel
Metropolitan.
• Continue to identify and apply for grants that align with Commission Priorities.
• Continue to manage the expansion of the Greenway Trail through the
Southside neighborhoods.
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Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Personal Services 958,426 997,884 1,101,465 1,171,218
Contractual Services 752,239 708,277 1,122,180 1,111,260
Commodities 135,884 149,908 415,212 260,750
Contributions 219,148 221,554 220,000 220,000
Capital Outlay - 121,190 - -
Total 2,065,697 2,198,813 2,858,857 2,763,228
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Mayor & Commission
Personal Services 210,249 206,873 204,908 221,489
Contractual Services 6,160 13,745 96,220 16,540
Commodities 77,792 95,819 343,712 101,250
City Manager
Personal Services 748,177 791,011 896,557 949,729
Contractual Services 20,728 26,417 108,975 29,920
Commodities 58,093 54,089 71,500 159,500
Corporate Counsel
Contractual Services 394,398 332,369 450,000 375,000
Other*
Contractual Services 330,952 335,745 466,985 689,800
Contributions 219,148 221,554 220,000 220,000
Capital Outlay - 121,190 - -
Total 2,065,697 2,198,813 2,858,857 2,763,228
*Other includes non-departmental, memberships & contingency, and civic beautification divisions
of Administration
DIVISION SUMMARY: ADMINISTRATION
DEPARTMENT SUMMARY: ADMINISTRATION
20
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 Annual
Comprehensive 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.
2024 2025 2026 2027
Administration
Director of Finance 1 1 1 1
Senior Administrative Assistant 1 1 1 1
Accounting & Budget
Controller 1 1 1 1
Senior Accountant 1 1 1 1
Accountant 2 2 2 2
Revenue
Revenue Manager 1 1 1 1
Revenue Auditor 1 1 2 2
Revenue Technician II 1 1 - -
Revenue Technician 3 3 3 3
Total Finance 12 12 12 12
STAFFING SUMMARY: FINANCE
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FY2026 Accomplishments
• Developed and implemented a five-year plan to modernize the occupational
license gross receipts excess rate threshold and provide for future inflationary
adjustments.
• Developed and implemented a 5-year capital improvement plan (FY2027-2031),
providing a framework for long-term infrastructure and facility planning.
• Applied for the 35th consecutive GFOA Certificate of Achievement for Excellence
in Financial Reporting for the FY2025 Annual Comprehensive Financial Report
(ACFR). (Application is still in review process as of the publication of this budget.)
• Applied for 3rd consecutive GFOA Popular Annual Financial Reporting (PAFR)
Award for the FY2025 PAFR. (Application is still in review process as of the
publication of this budget.)
• Enhanced budget transparency through recurring Commission budget
presentations throughout the budget season.
• Initiated public revenue education and outreach sessions at Sprocket and the
McCracken County Library.
• Participated in ERP system Planned Annual Continuing Education (PACE)
program to identify potential efficiencies; created a roadmap for implementation
of efficiencies that were identified.
• Enhanced monthly financial reporting through the addition of revenue and
expenditures highlights and focused analysis of key financial topics.
FY2027 Goals
• Transition to in-house preparation of the Annual Comprehensive Financial Report
through the implementation of the ERP ACFR Builder module.
• Develop and implement the FY2028-2032 5-Year Capital Improvement Plan.
• Implement and collect the newly adopted Abandoned Urban Property Tax.
• Expand public revenue education and outreach opportunities.
• Expand online filing capabilities for occupational tax customers.
• Implement operational efficiencies identified through the ERP Planned Annual
Continuing Education (PACE) review process.
• Continue development of long-range financial planning tools to support strategic
budget and capital funding decisions.
• Expand electronic communication and notification methods to improve taxpayer
service and reduce reliance on traditional mail.
• Continue developing methods, processes, procedures, and partnerships to attain
100% business license and payroll tax compliance.
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• 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
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Personal Services 1,180,068 1,281,631 1,335,909 1,404,637
Contractual Services 78,798 77,164 121,554 126,165
Commodities 95,195 98,708 136,880 122,460
Capital Outlay - 8,135 - -
Total 1,354,060 1,465,638 1,594,343 1,653,262
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Administration
Personal Services 328,656 373,505 339,546 315,028
Contractual Services 3,854 4,175 22,810 5,475
Commodities 14,740 7,958 19,890 14,400
Capital Outlay - 8,135 - -
Accounting & Budget
Personal Services 437,935 450,594 453,577 485,004
Contractual Services 22,458 20,323 16,040 37,285
Commodities 26,873 22,050 29,050 30,010
Revenue
Personal Services 413,477 457,532 542,786 604,605
Contractual Services 52,486 52,667 82,704 83,405
Commodities 53,582 68,699 87,940 78,050
Total 1,354,060 1,465,638 1,594,343 1,653,262
DEPARTMENT SUMMARY: FINANCE
DIVISION SUMMARY: FINANCE
23
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
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.
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2024 2025 2026 2027
Technology
Chief Technology Director 1 1 1 1
Software Manager 1 1 1 1
Software Specialist 1 1 1 1
Systems Administrator 1 1 1 1
Systems Technician 1 1 1 1
Security Specialist - - - 1
Senior Help Desk Technician - - - 1
Help Desk Technician 1 1 1 -
GIS Manager 1 1 1 -
GIS Specialist 1 1 1 1
Total Technology 8 8 8 8
For FY2024, the ERP Manager became Software Manager, the Business Analyst became
Software Specialist, and both moved from Administration to Technology Department.
STAFFING SUMMARY: TECHNOLOGY
FY2026 Accomplishments
• Implementation of AssetWorks software to replace legacy AS400 software for
Facilities Maintenance, Parks Maintenance, and Streets
• Upgraded wireless network to replace outdated equipment and enhance security
• Conducted 2nd annual third-party cybersecurity audit and addressed key findings
• Analyzed the business process for Revenue with SaaS provider, Tyler
Technologies, to implement changes to speed up processes and provide a better
user experience
• Upgraded entire organization to Microsoft Office 365
• Upgraded servers to latest Microsoft OS to remove end-of-support software
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FY2027 Goals
• Continued business processes analysis 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 security infrastructure improvements
o Add cameras to Noble Park, Rotary Health Park, and Robert Coleman
o Add cameras to Public Works building
o Add cameras to Fire Stations
o Add additional cameras for Port Security
• Develop AI policy, training for all City departments and
o Create an AI working group across various departments to gain feedback
for AI adoption and policy creation
o Develop an AI policy that allows safe and ethical use of AI
o Train all City departments on AI, the policy, and how to use AI safely and
ethically
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Personal Services 683,293 763,609 823,614 915,228
Contractual Services*306,590 (118,548) 810,890 774,208
Commodities 114,194 106,600 188,480 157,895
Capital Outlay 97,128 329,740 229,321 140,720
Total 1,201,205 1,081,402 2,052,305 1,988,051
*FY2025 amounts include a one-time audit adjustment for SBITA proceeds.
DEPARTMENT SUMMARY: TECHNOLOGY
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CITY CLERK & 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 oversees 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 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.
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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 oversees 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 oversees 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 oversee making recommendations for continual
improvements to internal processes and customer experience.
2024 2025 2026 2027
City Clerk & Customer Experience
City Clerk/Director of Customer Experience 1 1 1 1
Assistant City Clerk 1 1 1 1
Senior Customer Experience Representative 1 1 1 1
Customer Experience Representative 1 2 1 1
Development Liaison - - 1 1
Total Customer Experience 4 5 5 5
STAFFING SUMMARY: CITY CLERK & CUSTOMER EXPERIENCE
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FY2026 Accomplishments
• Special Event Management: Oversaw the permitting process for 105 special
events held throughout the 2025 calendar year.
• Abandoned Urban Property Tax: Researched, developed, and initiated an
Abandoned Urban Property Tax Ordinance.
• Golf Carts: Researched, developed, and initiated an ordinance allowing golf
carts to operate on certain City roadways.
• Board Compensation: Researched, developed, initiated, and managed a
program to compensate board members for their time and service.
• Permitting & Licensing Guide: Completed and initiated an online and printed
Permitting and Licensing Guide for citizens, contractors, and developers.
• MyPaducah App: Implemented a new app and online portal for citizen service
requests.
• Board & Commission Training: Hosted a leadership summit for Chairs and
Vice Chairs of City Boards and Commissions.
• Clerks Association Conference: Hosted the Kentucky Municipal Clerks
Association 50th Anniversary Conference in Paducah.
• Continuing Education: Development Liaison graduated as part of Leadership
Paducah Class 39.
• Citizen Engagement: Successfully hosted the 2026 Paducah Citizens’
Academy.
• Franchise Oversight: Transitioned a franchise from Telecommunications to
Cable and onboarded one new Telecommunications Franchise.
• Project Oversight: Initiated monthly cross-departmental meetings to review
ongoing development projects. Created monthly status updates for the City
Commission related to ongoing projects.
• Business Support and Development: Hosted 21 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 the Paducah Riverfront
Development Advisory Board.
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FY2027 Goals
• 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: Review and initiate solutions for Open Records
Requests and Board and Commission tracking.
• Citizen Education Expansion: Organize and host the 2027 Paducah Citizens’
Academy.
• Technology Integration: Update Scope My Project and integrate with Energov
platform to improve citizen connection to permitting and licensing.
• Ordinance Updates: Collaborate with departments to update various sections of
the Paducah Code of Ordinances.
• Cross Departmental Coordination: Continue 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: Expand offerings for on-site pre-
development meetings and additional services to enhance support for
prospective developers and business owners.
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Personal Services 401,035 410,560 517,739 546,358
Contractual Services 30,491 30,528 43,020 119,835
Commodities 27,797 37,598 58,400 49,600
Capital Outlay 5,192 - 9,700 -
Total 464,515 478,686 628,859 715,793
DEPARTMENT SUMMARY: CITY CLERK & CUSTOMER EXPERIENCE
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PLANNING
Department Mission
The Planning Department’s mission is to guide the growth, development, and long-term
vision of the community in a way that improves quality of life for residents while
balancing economic, environmental, and social needs.
At its core, the mission includes:
1. Shaping a Clear Community Vision
The department, guided by the direction of elected officials, works with residents and
stakeholders to define what the city should look like in the future—through
comprehensive plans, neighborhood plans, and strategic initiatives.
2. Managing Growth and Development
Planning staff review development proposals, enforce zoning regulations, and ensure
new projects align with adopted plans, infrastructure capacity, and community goals.
3. Promoting Smart Land Use
They guide how land is used—residential, commercial, industrial, and mixed-use—to
create efficient, attractive, and functional spaces that support economic vitality and
livability.
4. Supporting Economic Development
By coordinating land use, infrastructure, and incentives, the Planning Department helps
attract investment, support local businesses, and revitalize key areas.
5. Preserving Community Character
This includes protecting historic resources, maintaining neighborhood identity, and
ensuring new development fits the context of the community.
6. Advancing Sustainability and Resilience
Planning addresses environmental concerns such as stormwater, green space,
transportation, and climate resilience to ensure long-term sustainability.
7. Ensuring Public Engagement and Equity
A key part of the mission is giving residents a voice in decisions and working to ensure
fair, inclusive outcomes for all parts of the community.
Implementation
The Comprehensive Plan for the City of Paducah serves as the foundational guide for
fulfilling the department’s mission. This plan is inclusive, transparent, and unbiased,
reflecting the shared values of the community while protecting the public interest.
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Implementation of the Comprehensive Plan occurs through a variety of tools, most
notably the zoning ordinance. A primary responsibility of the department is the review of
site plans and plats to ensure compliance with these regulations and alignment with
adopted policies.
The department also supports key land use decision-making bodies, including the
Paducah Planning Commission, Paducah Board of Adjustment, and the Paducah
Historical and Architectural Review Commission, providing professional analysis and
administrative coordination.
In addition, the department is responsible for maintaining and updating the zoning
ordinance to ensure it remains relevant and effective. Beyond regulatory functions, staff
also support the Paducah Creative and Cultural Council and lead a range of special
initiatives, including programs and administration of the Paul Bruhn Historic
Revitalization Grant Program.
While the department’s work spans a wide range of topics and initiatives, all efforts
share a common foundation: thoughtful and strategic land use planning.
Strategic Priorities
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
Since the adoption of the Southside Revitalization Plan in August 2025, the City of
Paducah has made meaningful progress toward reinvestment and community renewal.
In January 2026, the Board of Commissioners approved a new package of incentives
designed to encourage development and accelerate implementation of the plan.
32
City staff have actively engaged key stakeholders, including developers and local
pastors, to explain how the plan works and identify ways they can contribute to its
success. A strategic partnership with CFSB has also been established to provide
financing tools that support new residential construction on the Southside.
Community engagement has remained a central focus throughout implementation. Staff
have participated in local events to promote the plan, answer questions, and build trust
with residents. The repopulation of the Urban Renewal and Community Development
Agency (URCDA) Board marked another major milestone, providing dedicated
leadership to guide investment and redevelopment efforts, strengthen neighborhoods,
improve housing conditions, and encourage reinvestment.
Efforts to build community pride and identity have also taken shape. In partnership with
the Parks Department, a community garden has been established, and the “I Am
Southside” initiative has launched—featuring yard signs for supporters and banners
along Walter Jetton Boulevard highlighting historic figures from the Southside
community.
These combined efforts are already producing results. New residents have begun
moving into homes constructed by the Paducah Alliance of Neighbors, signaling early
momentum and a positive trajectory for the Southside’s continued revitalization.
GRANTS
Southside Beautification
Awarded: 4
Private Investment: $21,997
Southside Major Rehab
Awarded: 2
Private Investment: $25,339
Southside New Builds
Awarded: 4
Private Investment: $853,772
GROWTH
Focus on selective annexation where appropriate and when deemed fiscally
sensible
ANNEXATION is a strategic tool used by cities to guide growth, expand services, and
ensure development occurs in a coordinated and sustainable manner. At its core,
annexation brings properties into the city limits so they can receive municipal services—
such as infrastructure, public safety, and utilities—while also aligning with the city’s
long-term planning goals.
33
In the City of Paducah, annexation efforts are intentional and forward-looking. The
Planner III plays a key role in this process, working directly with property owners to
evaluate opportunities and facilitate annexations into the city. This includes assessing
how a property fits within the city’s growth strategy and guiding owners through
implementation.
Priority is given to properties that have the greatest potential to support economic
growth and efficient land use—specifically industrial, commercial, and multi-family
residential developments. By focusing on these areas, the city can better manage
infrastructure demands, increase its tax base, and encourage higher-density
development where appropriate.
To support these efforts, the city has established a clear annexation strategy, along with
incentives designed to make annexation more attractive to property owners. Each
annexation is evaluated with careful consideration of future development potential,
infrastructure capacity, and desired density to ensure long-term sustainability and
compatibility with surrounding areas.
Recent legislation, including SB 141, has introduced additional notification requirements
for annexations, increasing transparency and public awareness. Despite these added
steps, Planning Staff continue to effectively implement the city’s annexation strategy,
maintaining momentum while ensuring compliance with state law.
Overall, annexation allows the city to proactively shape its boundaries, support
responsible growth, and extend the benefits of city services to areas poised for
development.
Annexations: 1
In Progress: 2
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
ECONOMIC DEVELOPMENT within a planning department is about more than
attracting businesses—it is a coordinated effort to shape growth, strengthen the local
economy, and ensure that development aligns with the community’s long-term vision.
By connecting land use policy, infrastructure planning, and market strategy, the
department helps create the conditions for sustainable investment, job creation, and a
balanced mix of housing and commercial opportunities.
34
In the City of Paducah, the Planning Department is taking a more proactive role by
working to establish a formal economic development recruitment strategy. A key
component of this effort includes the creation of prospectuses and targeted marketing
materials, along with training staff and partners to effectively attract development and
investment at a national commercial level. This approach goes beyond traditional retail
recruitment to also address critical housing needs, ensuring that growth supports both
economic vitality and livability.
Collaboration is central to this work. Recruitment efforts for the downtown district are
being carried out in partnership with Paducah Main Street, aligning business attraction
with ongoing revitalization efforts in the city’s core. For Southside and other areas of the
community, the Planning Director has taken an active leadership role, working across
departments to prepare staff to think strategically and apply creative, forward-looking
methods to attract the right kind of development in targeted areas.
Ultimately, the purpose of economic development in a planning department is to
intentionally guide investment—ensuring that new growth supports community goals,
strengthens neighborhoods, and positions the city for long-term success.
DOWNTOWN INCENTIVES are a targeted tool used by a planning department to
stimulate reinvestment, strengthen the built environment, and attract both residents and
businesses. In the City of Paducah, programs such as the Roof Stabilization Grant,
Upper Story Living Grant, and New Business Grants are designed to remove financial
barriers and make redevelopment projects more feasible for property owners and
developers.
These incentives play a critical role in establishing quality housing, particularly through
the activation of upper-story spaces. By supporting structural improvements and
residential buildouts, the city encourages the creation of safe, attractive housing options
in the downtown core—bringing more residents into the area and increasing overall
vibrancy.
At the same time, these programs help build strong partnerships with developers. By
sharing in the upfront costs of rehabilitation and construction, the city demonstrates a
commitment to investment, reducing risk and fostering collaboration. This approach
positions the city as an active partner rather than a passive regulator, helping to attract
experienced developers who are aligned with community goals.
Equally important, these incentives are structured to deliver a measurable return on
investment. Improvements to buildings increase property values, expand the local tax
base, and generate additional economic activity through increased foot traffic and
spending. As new residents and visitors are drawn downtown, the demand for goods,
services, and amenities grows—creating opportunities for entrepreneurs and small
businesses.
35
The New Business Grants further support this momentum by lowering entry barriers for
startups and expanding the mix of retail, dining, and services available. Together, these
incentives create a cycle of reinvestment, improving the physical environment,
supporting quality housing, and attracting new businesses that contribute to a more
active and economically resilient downtown.
GRANTS
Roof Stabilization
Awarded: 3
Private Investment: $144,253
Upper Story (units)
Awarded: 4
Private Investment: $1,480,797
New Business
Awarded: 1
Private Investment: $15,220
Paducah is opening its doors to REMOTE WORKERS ready for a fresh start—offering
not just a place to live, but a community to belong to. Through a partnership with
MakeMyMove, the City of Paducah connects talented professionals with a seamless
relocation experience designed to make moving simple, affordable, and rewarding. As
the first marketplace dedicated to relocation programs, MakeMyMove helps individuals
discover communities that fit their lifestyle, while providing direct connections to local
support, resources, and a welcoming network from day one.
Paducah’s remote worker program is built to remove barriers and create opportunity.
Eligible participants can receive up to $5,000 after establishing residency, helping offset
moving expenses and easing the transition into a new city. Beyond financial support,
the program invests in connection and productivity. New residents receive a one-year
membership to Sprocket Coworking Space, including six months free and six months at
half price—providing a collaborative environment in the heart of downtown. Participants
are also welcomed into the Paducah Young Professionals with a one-year membership,
creating opportunities to build relationships, grow professionally, and engage with the
community.
With a total incentive package valued at $6,500, Paducah’s program goes beyond
recruitment—it’s about retention, integration, and quality of life. From its vibrant arts
scene and historic downtown to its affordable living and strong sense of community,
Paducah offers remote workers the chance to thrive both personally and professionally.
36
This initiative reflects Paducah’s commitment to attracting new talent, supporting
workforce growth, and building a dynamic, connected community—one new resident at
a time.
STRATEGIC ACQUISITION is the intentional purchase of land or property by the City
to support long-term community goals such as revitalization, economic development,
infrastructure improvements, and neighborhood stabilization. These acquisitions are
often focused in targeted areas where public investment can remove blight, assemble
key sites, or prepare properties for future growth.
Once acquired, the City may hold, maintain, or improve the property until it is ready for
redevelopment or reuse. At that point—when the property is no longer needed for a
direct public purpose—it may be designated as surplus property and made available
for sale or partnership. This process ensures that strategically acquired properties are
ultimately returned to productive use in a way that aligns with the community’s vision
and delivers a measurable public benefit.
From Surplus to Opportunity: How the Process Works
The City provides an open and transparent process for community members to
purchase surplus property and return it to productive use. When a property becomes
available, the City issues a public Request for Bids, which is advertised both on the
property itself and in the local newspaper to ensure broad awareness.
Interested individuals or organizations may submit a bid to purchase the property. Each
proposal must include a clear description of how the property will be developed or
improved, along with proof of financial capability to complete the project. This helps
ensure that proposed uses are feasible and aligned with community goals.
Selected purchasers are expected to follow through on their proposal and complete the
development within one year of the purchase date. This requirement encourages timely
investment, reduces long-term vacancy, and supports ongoing revitalization efforts.
Through this process, surplus property becomes an opportunity for residents to directly
contribute to the growth and improvement of their community.
SURPLUS PROPERTY AMOUNT INVESTMENT
1131 Tennessee Street $1 $245,267
1201 Oscar Cross Avenue $1 $182,941
633 Fountain Avenue $5 $150,000
715 Jones Street $1 $180,000
PENDING TRANSFERS AMOUNT INVESTMENT
911 South 4th Street $1 $178,750
Salem Avenue Properties $6 $3,050,000
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FY2027 Goals
Text Amendments
• Recommend parking reform
• Address requirements of short-term rentals
• Regulations on the use of solar energy
• Regulations on Data Centers
• Regulations on landscaping requirements for the enhancement of new
commercial development and subdivisions
• Implement other zoning text amendments as recommended by Kendig Keast
Collaborative
Growth
• Continue to implement and promote the Southside Revitalization Plan and its
incentives
• Encourage, incentivize and/or support more housing options throughout the City
• Promote occupancy in all downtown buildings
• Develop an Economic Development Strategic Plan
• Encourage and assist local business attraction, retention, and expansion
Boards and Grant Participation
• Improve the Planning Commission, Board of Adjustments, and HARC to be more
user-friendly, streamlined, and resilient
• Implement the Creative and Cultural Council Strategic Plan
• Continuing to strengthen collaboration with Paul Bruhn Grant awardees to
maximize impact and improve project outcomes
• Using awarded CLG Grant funds to support the nomination of historic properties
on the Southside
Cross Department Collaboration
• Establish framework for bicycle friendly community through the implementation of
the Greenway Trail
• Connect main commercial corridors by bike paths and/or bike lanes
• Greenway Trail expansion
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2024 2025 2026 2027
Administration
Director of Planning 1 1 1 1
Assistant Director of Planning - - 1 1
Senior Administrative Assistant 1 1 1 1
Planning
Planning Technician - - - 1
Downtown Development Specialist 1 1 1 -
Business Development Specialist 1 1 - -
Planner I 1 1 1 1
Planner II 1 1 2 2
Planner III 1 1 1 1
Total Planning 7 7 8 8
STAFFING SUMMARY: PLANNING
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Personal Services 636,503 604,077 725,090 903,428
Contractual Services 17,537 12,754 72,025 64,295
Commodities 111,692 123,149 106,500 109,185
Capital Outlay 3,106 - - -
Total 768,839 739,980 903,615 1,076,908
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Administration
Personal Services 274,530 246,777 280,005 390,529
Contractual Services 9,726 7,102 62,135 57,375
Commodities 9,497 15,955 15,710 24,410
Capital Outlay 3,106 - - -
Planning
Personal Services 361,973 357,300 445,085 512,899
Contractual Services 7,811 5,652 9,890 6,920
Commodities 102,195 107,194 90,790 84,775
Total 768,839 739,980 903,615 1,076,908
DEPARTMENT SUMMARY: PLANNING
DIVISION SUMMARY: PLANNING
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POLICE
Department Mission:
The Paducah Police Department is
committed to the prevention of crime, the
protection of the lives, property, and rights
of all citizens, and the improvement of the
quality of life for all members of our
community. We will provide quality police
services, ethically, fairly, and equally in
partnership with the members of our
community. The Police Department
consists of 3 divisions: Administration,
Operations, and Support Services.
Administration:
The Administration Division oversees the
day-to-day operations of the Police
Department. It comprises the Chief of Police
and his assistant, the Office of Professional
Standards, and Training. This division is
responsible for budget, personnel,
accreditation, internal affairs, policy review,
and all departmental training. It hosts
community programs, such as the Citizens’
Police Academy, Junior CPA, Coffee with a
Cop, and Neighborhood Watch programs.
Operations:
The Operations division is often 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 interactions 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 a Drone Unit.
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, 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.
40
2024 2025 2026 2027
Administration
Police Chief 1 1 1 1
Captain 1 1 1 1
Police Officer 1 1 1 1
Senior Administrative Assistant 2 2 2 2
Deflection Specialist - 1 0.25 0.25
Operations (Patrol)
Assistant Chief 1 1 1 1
Captain 4 4 4 4
Sergeant 7 7 7 7
Police Officer 49 49 50 49.25
Support Services (Investigations)
Assistant Chief 1 1 1 1
Captain 1 1 1 1
Sergeant 2 2 2 2
Police Officer 10 10 10 10
Records Manager 1 1 1 1
Senior Records Clerk 1 - - -
Records Clerk 2 2 2 2
Crime Analyst II 1 1 1 1
Senior Evidence Technician 1 1 1 1
Evidence Technician 1 1 1 1
Senior Administrative Assistant - 1 1 1
COPS Grant
Police Officer 3 3 2 1
Total Police 90 91 90.25 88.50
STAFFING SUMMARY: POLICE
FY2026 Accomplishments
• The number of “major crimes” reported – murder, rape, robbery, aggravated
assault, and “other assaults” – dropped two percent from 2024 to 2025. For the
seventh year in a row, reported crime overall dropped or remained steady, and we
continued to drop below the historic 16 percent decrease from 2019.
• Officer Rachel Bertrand was named Employee of the Year for 2025. She
distinguished herself throughout 2025 with exceptional performance and
leadership. She ranked second in the department for criminal citations, fourth for
traffic citations, and seventh for warrant service, reflecting her proactive approach
to patrol work and her consistent presence in the community. After earning the
Governor’s Award for Impaired Driving Enforcement in 2024 with 106 DUI arrests,
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she repeated the achievement in 2025 by again leading all similar-sized agencies
with 91 DUI arrests.
• More than 44 officers and civilian employees, along with nine Paducah citizens,
were honored at the department’s annual Awards Ceremony. Officers Brooke
Adams, Noah Willett, Daniel Hunerkoch, Rachel Bertrand, Matthew Crisman, and
Jakob Mueller were awarded Meritorious Service Awards.
• Sergeant Ryan Hudson was posthumously awarded the Gary L. Reese Award for
outstanding leadership and distinguished service. Before his passing in 2025,
Sergeant Hudson served as a patrol officer, DARE instructor, Honor Guard
member, and SWAT operator. He later served as a General Investigations
Detective, Drug Unit Detective, and President of the Police Bargaining Unit before
being promoted to Sergeant. He was known for his dedication, professionalism,
and commitment to serving the community.
• Assistant Chief Anthony Copeland, Assistant Chief Joseph Hayes, Officer Travis
Counts, Officer Dana Davie, Officer James Robbins, and Records Clerk Vicki Miller
retired.
• The department hired ten officers and an Evidence Technician.
• Sergeant William Hendrickson, Officer Alex Whitworth, and Officer Jackson
McCormick returned from military deployment in Europe with their National Guard
Unit.
• Officer Eric Abbott continued his assignment in the School Resource Officer
program at Paducah Tilghman High School.
• We continued our department’s focus on community involvement and engaging
our citizens and visitors to help prevent crime.
• We continued advancing the department’s technology capabilities.
• We continued digital forensic investigations on cell phones and other digital media.
FY2027 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 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.
42
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Personal Services 10,788,772 10,543,834 10,760,309 12,282,958
Contractual Services 543,910 1,192,973 964,796 1,095,544
Commodities 1,474,988 1,379,948 1,804,154 1,782,186
Capital Outlay 9,700 68,454 18,020 3,150
Debt Service - 72,322 - -
Total 12,817,370 13,257,531 13,547,279 15,163,838
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Administration
Personal Services 671,666 732,534 720,342 787,372
Contractual Services 379,886 1,004,392 733,031 818,512
Commodities 278,897 264,597 388,194 353,110
Capital Outlay - 68,454 18,020 3,150
Debt Service - 72,322 - -
Patrol
Personal Services 7,469,723 7,292,631 7,380,878 8,677,120
Contractual Services 104,460 117,843 133,005 169,190
Commodities 978,913 911,406 1,157,499 1,178,946
Investigations
Personal Services 2,313,606 2,248,174 2,452,068 2,818,466
Contractual Services 59,564 70,738 98,760 107,842
Commodities 209,561 199,210 252,251 250,130
Capital Outlay 9,700 - - -
SRO
Personal Services 333,777 270,496 207,021 -
Commodities 7,617 4,736 6,210 -
Total 12,817,370 13,257,531 13,547,279 15,163,838
DEPARTMENT SUMMARY: POLICE
DIVISION SUMMARY: POLICE
43
FIRE
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.
Be Kind and Helpful
We show that we care about
our lives and the lives of
others by conducting
ourselves in a courteous
and professional manner.
The Fire Department consists of four (4) divisions:
Administration:
Administration is responsible for general management of all divisions of the Fire
Department.
Suppression:
The Suppression Division operates 5 fire stations that cover more than 21 square miles
in the City of Paducah. The stations possess 5 engine companies, 2 aerial companies,
and 2 rescue units for the purpose of responding to fire 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
44
code enforcement program is carried out by the code enforcement section that enforces
all applicable laws, rules, and regulations 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.
2024 2025 2026 2027
Administration
Fire Chief 1 1 1 1
Deputy Fire Chief - Prevention 1 1 1 1
Deputy Fire Chief - Operations 1 1 1 1
Suppression
Fire Assistant Chief 3 3 3 3
Captain 15 15 15 15
Lieutenant 15 15 15 15
Firefighter*29 29 30 30
Prevention
Battalion Chief/Fire Marshal - - 1 1
Deputy Fire Marshal 2 2 1 1
Chief Building Inspector 1 1 1 1
Deputy Building Inspector 1 1 1 1
Chief Electrical Inspector 1 1 1 1
Deputy Electrical Inspector 1 1 1 1
Permit Technician 1 1 1 1
Code Enforcement Officer 3 3 4 4
Senior Administrative Assistant 1 1 1 1
Training
Battalion Chief/Training Officer 1 1 1 1
Total Fire 77 77 79 79
*FY2024 and FY2025 included 2 authorized positions that were not budgeted.
STAFFING SUMMARY: FIRE
FY2026 Accomplishments
• CY2025 – Responded to 4,486 incidents
• Initiated 136 foreclosures
• CY2025 – 23 Demolitions – City ordered 5; Owners 18
• CY2025 – 833 permits issued for $156,747,751.85 valuation
45
• CY2025 – 2,517 inspections for building and electrical
• CY2025 – 1,966 inspections for fire marshals
• CY2025 – 5,758 inspections for code enforcement
• CY2025 – 211 consultations
• CY2025 – Issued 15 Mayfield Permits
• Trained 6 new recruits
• CY2025 – Trained 14,754 man-hours
• Successful Contractor Conference with record attendance
• Increased staffing by 3 personnel in suppression
• Increased staffing by 1 person in prevention for code enforcement
• Implemented new records management software
• Implemented pre-plan software
• Completed site clearance of new drill field
• Continued pursuit of National Accreditation Process
• Awarded grant for Fireground Survival Train the Trainer
FY2027 Goals
• Continue National Accreditation Process pursuit towards “applicant agency”
• Pursue 3 personnel for suppression staffing with Assistance to Firefighters Grant
Program
• Increase staffing by 1 total person in administration
• Increase staffing by 1 total person in prevention
• Increase staffing by 1 total person in training
• Complete site plan and initiate construction of security and tower at new training
field
• Take delivery of Fire-Rescue Boat
• Implement Rental Occupancy Permit program
• 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
46
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Personal Services 9,535,043 9,499,824 10,109,111 10,685,608
Contractual Services 387,229 602,189 603,104 575,280
Commodities 1,031,522 1,055,199 1,283,961 1,450,233
Capital Outlay 173,822 142,286 367,526 141,554
Total 11,127,616 11,299,499 12,363,702 12,852,675
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Administration
Personal Services 641,044 659,355 680,965 714,703
Contractual Services 84,848 245,232 177,669 137,085
Commodities 122,996 110,517 155,695 135,270
Suppression
Personal Services 7,745,696 7,646,881 8,097,208 8,518,497
Contractual Services 112,775 112,497 113,440 142,245
Commodities 753,629 794,552 910,931 1,087,613
Capital Outlay 173,822 142,286 367,526 141,554
Prevention
Personal Services 1,011,501 1,055,353 1,188,857 1,297,897
Contractual Services 187,062 242,068 309,445 293,255
Commodities 100,820 85,722 132,490 128,255
Training
Personal Services 136,802 138,235 142,081 154,511
Contractual Services 2,543 2,392 2,550 2,695
Commodities 54,077 64,408 84,845 99,095
Total 11,127,616 11,299,499 12,363,702 12,852,675
DEPARTMENT SUMMARY: FIRE
DIVISION SUMMARY: FIRE
47
PUBLIC WORKS
Department Mission:
Our mission is to provide effective and efficient maintenance and support services for all
citizens of Paducah. We are committed to using cost-effective resources to deliver high-
quality services for the upkeep of city infrastructure.
Streets:
The Street Maintenance Division is responsible for maintaining approximately 446 lane
miles of city roadways, as well as right-of-way, sidewalks, alleys, curbs, gutters, and
independent storm sewer systems. The division also manages downtown landscaping
and landscaped areas outside of city parks. Responsibilities include maintaining more
than 3,000 traffic signs and 6,000 storm inlets. In addition, the division assists the
Engineering Department with street restoration and rehabilitation projects, including work
associated with the Municipal Aid Program.
Facility Maintenance:
The Facility Maintenance Division oversees the maintenance and care of 30 buildings,
including 20 city-occupied and 10 leased facilities. The division supports the Parks
Department by maintaining facilities such as pools, shelters, playground equipment, and
the skate park. It also provides custodial services for city-owned buildings and maintains
the appearance and functionality of decorative lighting systems across various city
properties.
48
2024 2025 2026 2027
Streets (Maintenance & Lighting)
Public Works Director*0.25 0.25 0.25 0.25
Assistant Public Works Director**0.25 0.25 0.25 0.25
Administrative Assistant*0.50 0.50 0.50 0.50
Street Superintendent 1 1 1 1
Street Supervisor 1 1 1 1
Landscape Supervisor 1 1 1 1
Equipment Operator 3 3 3 3
Concrete Finisher 1 1 1 -
Right-of-way Maintenance 15 15 18 16
Facility Maintenance
Public Works Director*0.25 0.25 0.25 0.25
Assistant Public Works Director**0.25 0.25 0.25 0.25
Administrative Assistant*0.25 0.25 0.25 0.25
Maintenance Superintendent 1 1 1 1
Maintenance Supervisor 1 1 1 1
Project Coordinator - - - 1
Janitor/Collector 4 4 4 4
Traffic Technician 1 1 1 -
Master Electrician 1 1 1 -
Maintenance Technician 5 5 5 5
Total Public Works 36.75 36.75 39.75 35.75
*Position split between funds in Public Works (Street & Maintenance) and Solid Waste Fund
**Position split between funds in Public Works (Street & Maintenance), Solid Waste Fund, and
Fleet Maintenance Fund
STAFFING SUMMARY: PUBLIC WORKS
FY2026 Accomplishments
• Completed ductwork cleaning at City Hall
• Completed renovation of downtown bathroom facility
• Upgraded Coleman Park bathroom facility for year-round use
• Asset Works software implementation kickoff (Facility Maint. & Street Maint.)
• Renovated Arts & Crafts building in Noble Park
• Exterior renovation of Public Works
• Refreshed city hall basement paint
• Initiated city hall stabilization project
• Conducted bulk item collection pilot program
• Established bi-weekly residential recycling collection schedule
• Implemented new brush collection operation
49
FY2027 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
• Improve all “Welcome to Paducah” signs
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Personal Services 2,410,734 2,426,461 2,612,137 2,970,063
Contractual Services 136,282 152,889 164,810 188,910
Commodities 1,768,699 1,776,780 2,023,395 2,042,140
Total 4,315,714 4,356,130 4,800,342 5,201,113
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Streets (Maint. & Light.)
Personal Services 1,589,912 1,603,498 1,609,562 1,879,701
Contractual Services 97,306 113,766 119,260 136,715
Commodities 1,483,352 1,430,253 1,652,840 1,649,155
Facility Maintenance
Personal Services 820,822 822,963 1,002,575 1,090,362
Contractual Services 38,976 39,123 45,550 52,195
Commodities 285,346 346,527 370,555 392,985
Total 4,315,714 4,356,130 4,800,342 5,201,113
DEPARTMENT SUMMARY: PUBLIC WORKS
DIVISION SUMMARY: PUBLIC WORKS
50
PARKS & 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
including program registration, facility
reservations, Oak Grove Cemetery
management, and park related requests
and inquiries.
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, 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
providing well maintained sports facilities. The Park Ranger program also falls under this
division and provides park education and information, as well as assisting with security
and planning for special events.
51
2024 2025 2026 2027
Administration
Director of Parks Services 1 1 1 1
Senior Administrative Assistant 1 1 1 2
Administrative Assistant 1 1 1 -
Parks Maintenance
Assistant Director of Parks 1 1 1 1
Supervisor*2 3 2.76 1.76
Maintenance Technician - 1 1 1
Laborer 12.70 11.70 12 7
Right-of-way Maintenance 1 1 1 3
Recreation
Assistance Director of Recreation 1 1 1 1
Recreation Superintendent 1 - - -
Recreation Supervisor - 2 2 2
Senior Recreation Specialist 1 - - -
Recreation Specialist 3 3 4 4
Total Parks and Recreation 25.70 26.70 27.76 23.76
*Position split between Parks and Recreation department and Transient Boat Dock fund
STAFFING SUMMARY: PARKS & RECREATION
FY2026 Accomplishments
• Staff completed certifications (CPRP) Certified Parks and Recreation Professional,
(CPO) Certified Pool Operator, (CPSI) Certified Playground Safety Inspector, and
Pesticide Training.
• The City’s Transient Dock was awarded Boaters Choice Award in 2025 for the 9th
consecutive year.
• Department won Program of the Year Award for the community garden project in
the Southside region of Paducah, through the Kentucky Recreation and Parks
Society, and was honored at the Annual Conference in November.
• Installation of new roadways at Oak Grove Cemetery.
• Installation of new athletic lighting at Brooks Stadium.
• Installation of a new playground for children ages 2-5 at Keiler Park.
• Hosted 91 reservations in the Civic Center, an increase from 35 reservations in
2024.
• Paducah Sports Park opening scheduled for May 2026.
• New fencing at Skate Park.
• New backstop fencing at Robert Coleman Park.
• Design for new spray ground at Robert Coleman Park.
• Renovated restroom facilities in Robert Coleman Park.
52
• Renovated restroom facilities Downtown.
• Concrete improvements at the Foot of Broadway
• Install new shelter in Noble Park.
• Installation of new walking paths at Albert Jones Park.
• Construction of a new softball field in partnership with Paducah Public Schools at
Brooks Stadium Park.
• Greenway Trail Expansion – Southside Phase Design.
• Installed new lighting in Dolly McNutt Plaza.
• GIS Mapping project at Oak Grove Cemetery.
• Transient Boat Dock pump out repairs.
• New Fuel Pumps at the Transient Boat Dock.
• Design of new maintenance building for Parks Maintenance team and
equipment.
• Implemented a city-wide tree voucher program to replenish the City’s tree
canopy.
FY2027 Goals
• Installation of new shelter at Albert Jones Park.
• Cemetery Maintenance Building renovations.
• Renovation of Robert Coleman Park Spray Ground.
• Addition of security cameras in Noble Park, Health Park, and Robert Coleman
Park.
• Exterior Painting of the Civic Center and new landscape installation.
• Construct a new maintenance building for the Parks Maintenance team and
equipment.
• Host a centennial celebration in Noble Park with vendors, concerts, and games.
• Host a large concert for July 4th’s 250th anniversary celebration.
• Install a new playground at Kolb Park.
• New landscaping at City Hall and Dolly McNutt Plaza.
• Planting 100 new trees in Noble Park.
• Planting 100 new trees in various city parks.
• Concrete pads for bleachers at Basketball Courts at Robert Coleman Park.
• Concrete pads for bleachers at Pickleball Courts at Noble Park.
• New parking lot and drives for the Pickleball Courts at Noble Park.
• New shade canopies at Noble Park Pool and Tennis Court Facilities.
• Staff certifications include CPRP, CPO, CPSI, CDL, and Pesticide Training.
53
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Personal Services 2,083,828 2,210,779 2,670,262 2,770,790
Contractual Services 344,624 399,050 418,210 440,445
Commodities 992,454 1,046,143 1,166,999 1,247,329
Capital Outlay 15,147 - 74,701 -
Total 3,436,053 3,655,972 4,330,172 4,458,564
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Administration
Personal Services 442,522 486,823 524,906 553,683
Contractual Services 76,759 121,091 107,450 112,550
Commodities 185,611 196,742 269,640 266,490
Parks Maintenance
Personal Services 997,416 957,354 1,175,505 1,206,893
Contractual Services 220,115 224,960 248,900 260,985
Commodities 403,023 427,536 408,649 463,894
Capital Outlay 15,147 - 74,701 -
Recreation
Personal Services 643,889 766,602 969,851 1,010,214
Contractual Services 47,750 53,000 61,860 66,910
Commodities 403,821 421,866 488,710 516,945
Total 3,436,053 3,655,972 4,330,172 4,458,564
DEPARTMENT SUMMARY: PARKS & RECREATION
DIVISION SUMMARY: PARKS & RECREATION
54
ENGINEERING & FLOODWALL
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, manages infrastructure-related capital improvements and the
street rehabilitation program, and administers erosion prevention and sediment control
permits, right-of-way permits ranging in scope from entrance construction to
telecommunication and cable franchise developments, and regulatory responsibilities
required by the State and Federal Government. This division is responsible for reviewing
design documents associated with commercial developments, subdivisions, and right-of-
way closures. Engineering Services provides reliable, professional assistance to the
public, ensuring that public infrastructure is constructed in a cost-effective manner in
accordance with sound engineering principles, practices, and regulations, thereby helping
protect the health, safety, and welfare of the public.
Floodwall Operations:
Floodwall Operations executes all operations and maintenance functions for the City’s
floodwall and related appurtenances in an efficient, effective manner to ensure the highest
level of preparedness to protect the community’s health, safety, and welfare threatened
during flooding conditions on the Ohio, Tennessee, and Clarks 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) and includes 13 pump stations, numerous
discharge pipes, vehicular openings, and other interrelated components. The Paducah
Floodwall system protects and minimizes the flood risk for 11,000 acres, over 20,000
people, and over $1.2 billion of assets.
2024 2025 2026 2027
Engineering Services
City Engineer 1 1 1 1
Assistant City Engineer 1 1 1 1
Engineering Project Manager 1 1 1 1
Engineering Technician 1 1 1 1
Engineering Technician III - 1 1 1
Engineering Technician III 1 1 1 1
Senior Administrative Assistant 1 1 1 1
Floodwall Operations
EPW Floodwall Superintendent 1 1 1 1
Floodwall Operator 4 4 4 4
Total Engineering & Floodwall 11 12 12 12
STAFFING SUMMARY: ENGINEERING & FLOODWALL
55
FY2026 Accomplishments
• Continued construction of the BUILD grant project
• Released and awarded RFP for design services for Greenway Trail Southside
Expansion
• Completed $3.2M Street Rehabilitation Program
• Completed stormwater and drainage projects
• Provided local oversight and inspection of the $36M Local Flood Protection
Project rehabilitation conducted by the US Army Corps of Engineers
• Finalized Phase 2 of the LFPP rehabilitation project
• Began Phase 3 of the LFPP rehabilitation project.
• Performed 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
• Coordinated regular utility coordination meetings in conjunction with the
development of the annual street rehabilitation plan
• Completed Phase 1 of the West Park Village Tree Project
• Processed 205 property plats into GIS
• Performed site plan reviews
• Conducted field inspections for Right-of-Way construction, site development, and
franchise projects
• Completed the 2025 Annual sMS4 permit report
FY2027 Goals
• Complete construction of the BUILD grant project
• Complete design and engineering of the Greenway Trail Southside Expansion
• Begin construction of the Greenway Trail Southside Expansion Project
• Complete the Marine Way Improvement Project
• Complete Phase 2 of the West Park Village Tree Project
• Oversee the FY27 Street Rehabilitation Program
• Obtain funding for The Branch Parallel Pipe Conveyance Project
• Complete design and engineering for the Coleman Road Sidewalk Project
• 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 construction activities within the ROW, including those associated with
telecommunication, cable, and gas franchises
• Perform the requirements of the sMS4 permit
• Complete floodwall improvement projects
• Complete Phase 3 of the LFPP rehabilitation project
56
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Personal Services 1,334,859 1,234,548 1,354,806 1,692,514
Contractual Services 89,476 445,602 210,482 184,995
Commodities 241,180 23,413,726 481,335 494,580
Total 1,665,515 25,093,876 2,046,623 2,372,089
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Engineering Services
Personal Services 856,837 666,905 828,879 973,849
Contractual Services 23,860 6,638 6,965 9,145
Commodities 63,636 229,374 244,595 246,365
Floodwall Operations
Personal Services 478,022 567,642 525,927 718,665
Contractual Services 65,616 438,963 203,517 175,850
Commodities*177,544 23,184,352 236,740 248,215
Total 1,665,515 25,093,876 2,046,623 2,372,089
*FY2025 amounts include a one-time audit adjustment for the USACE floodwall contribution ($22,844,492)
DEPARTMENT SUMMARY: ENGINEERING & FLOODWALL
DIVISION SUMMARY: ENGINEERING & FLOODWALL
57
HUMAN RIGHTS
Department Mission:
The Paducah Human Rights Commission was formed May 26, 1964, the same year the
U.S. Civil Rights Act 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
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Personal Services 7,690 - - -
Contractual Services 94 51 555 60
Commodities 11,200 13,972 17,050 18,350
Total 18,984 14,023 17,605 18,410
DEPARTMENT SUMMARY: HUMAN RIGHTS
58
HR & 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 with 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.
2024 2025 2026 2027
Human Resources & Risk Management
Director of Human Resources 1 1 1 1
Risk Manager 1 1 1 1
Human Relations Coordinator - - - 1
Diversity Specialist 1 1 1 -
Senior Human Resources Generalist - 1 1 1
Human Resources Generalist 1 - - -
Administrative Assistant 1 1 1 1
Total Human Resources 5 5 5 5
STAFFING SUMMARY: HR & RISK MANAGEMENT
FY2026 Accomplishments
• Implemented New Performance Management System
• Continue City-wide Civility Training Program
• Continued the Paducah Leadership Academy (PLA) for Management
• Continued the Paducah Youth Program with Paducah Independent Schools
• Maintained Experience Mod Rate below 1 for second year in a row
59
FY2027 Goals
• Reduce vacancy rate in critical roles through faster hiring and targeted outreach
• Increase employee engagement via leadership development and retention
initiatives
• Reduce workplace injuries and lost-time incidents across all departments (e.g.,
public works, police, fire)
• Achieve 100% completion of safety and compliance training for all municipal
employees
• Deliver human rights, anti-discrimination, and harassment prevention training to
100% of employees
*Photos taken at FY2026 AFSCME & Police Contract Signings
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Personal Services 439,851 494,995 560,946 584,338
Contractual Services 56,757 87,608 61,240 73,867
Commodities 118,763 107,822 115,235 135,342
Total 615,372 690,425 737,421 793,547
DEPARTMENT SUMMARY: HR & RISK MANAGEMENT
60
Other General Fund Divisions
This page contains Budget Summaries for the Cable Authority, Audit Adjustments,
and Interfund Transfers.
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Contractual Services 85,340 85,281 89,540 94,012
Total 85,340 85,281 89,540 94,012
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Leave Expense 102,812 (5,139) - -
Debt Forgiveness 720,543 1,123,773 - -
PJC Property Tax 371,881 372,242 - -
Total 1,195,236 1,490,876 - -
*The Audit Adjustments cost center is used for year-end financial statement presentation entries only.
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Rental Property Fund 105,715 37,717 - -
E911 Fund 783,084 210,063 - 252,052
MAP Fund - 156,585 - -
Investment Fund - 70,000 - 75,000
Grant Fund - - 1,488 -
Debt Service Fund 2,159,792 1,441,667 1,445,395 1,897,900
Capital Projects Fund 3,520,736 9,745,299 3,234,180 110,000
Transient Boat Dock Fund - 304,100 30,044 23,922
Fleet Maintenance Fund - 54,594 194,630 -
Fleet Trust Fund 21,800 - - -
Insurance Fund 87,077 56,980 70,000 82,590
PFPF 426,808 310,000 295,000 290,000
Total 7,105,013 12,387,006 5,270,737 2,731,464
DEPARTMENT SUMMARY: CABLE AUTHORITY
DEPARTMENT SUMMARY: AUDIT ADJUSTMENTS*
DEPARTMENT SUMMARY: INTERFUND TRANSFERS (OUT)
61
OTHER GOVERNMENTAL
FUNDS
In addition to the General Fund, the City utilizes fourteen other Governmental Funds. These
funds are: Rental Property Fund, Radio Depreciation & Operation Fund, E911 Fund,
Municipal Aid Program Fund, Investment Fund, CDBG Fund, Grant 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.
62
Rental Property Fund
Fund Description:
The purpose of the Rental Property Fund is to capture all manner of financial transactions
associated with property that is owned but not occupied by the City of Paducah. These
buildings include:
Seaman’s Church Institute/River Heritage Museum/Maiden Alley Cinema
Market House Theater/Market House Museum/Yeiser
Probation & Parole Building
Paducah Railroad Museum
W.C. Young Community Center
Oscar Cross Boys & Girls Club, Park Avenue location
On a lease-by-lease basis, the 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
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Property Rent & Sales 132,513 167,968 142,513 142,513
Interfund Transfers
General Fund 105,715 37,716 - -
Radio Fund - 876 - -
Total Revenue 238,228 206,560 142,513 142,513
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Contractual Services 15,642 18,979 20,730 24,750
Commodities 49,728 59,909 121,783 117,763
Interfund Transfers
General Fund 51,158 126,967 - -
Capital Projects Fund 121,608 - - -
Total Expenditures 238,137 205,855 142,513 142,513
REVENUE
EXPENDITURES
63
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 like 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 was closed during FY2026.
Statement of Revenue and Expenditures: Radio Depreciation Fund
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Property Rent & Sales 152,461 158,469 - -
Interest Income 5,257 3,600 - -
Total Revenue 157,718 162,069 - -
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Contractual Services 23,892 25,035 - -
Interfund Transfers
E911 Fund 110,845 - - -
Capital Projects Fund - - 210,933 -
Total Expenditures 134,737 25,035 210,933 -
REVENUE
EXPENDITURES
64
Community Development Block Grant
Fund
Fund Description:
The Community Development Block Grant (CDBG) program is a federal program that
provides communities with resources to address a wide range of unique community
development needs. Beginning in 1974, the CDBG program is one of the longest
continuously run programs at HUD.
Each activity must meet one of the following national objectives for the program: benefit
low- and moderate-income persons, prevention or elimination of slums or blight, or
address community development needs having a particular urgency because existing
conditions pose a serious and immediate threat to the health or welfare of the community
for which other funding is not available.
Statement of Revenue and Expenditures: CDBG Fund
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Grants - - 583,406 574,275
Total Revenue - - 583,406 574,275
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Contractual Services - - 583,406 574,275
Total Expenditures - - 583,406 574,275
REVENUE
EXPENDITURES
65
911 Communication 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 can 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 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 Telecommunicator, 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.
66
2024 2025 2026 2027
E911
E911 Division Manager 1 1 1 1
Assistant Division Manager 1 1 1 1
Senior Administrative Assistant 1 1 1 1
System Administrator 1 1 1 1
Supervisor 4 4 4 4
Telecommunicator 14 14 14 14
Terminal Agency Coordinator 1 1 1 1
Total 911 Communication Services 23 23 23 23
STAFFING SUMMARY: 911 COMMUNICATION SERVICES
FY2026 Accomplishments
• Completed installation, activation, and user migration of the P25 radio
infrastructure project.
• Completed multi-agency and telecommunicator training on the new P25 radio
system.
• Achieved 100% compliance and error free reporting to the State 911 board in
Next Generation 911 reporting.
• Continued to evaluate and measure services provided to all community partners.
• Implemented ASAP to PSAP CAD interface to streamline routine alarm handling
and provide faster, high-quality information to responders.
• Implemented Flock to CAD interface to streamline actionable Flock activations
that require telecommunicator support.
• Completed upgrade of Vesta 911 phone system in preparation for migration to
the ESINet for NG911 compatibility.
• Partnered with the Paducah Police Department to create the Radio to Road joint
recruitment effort to engage local high school juniors and seniors with interest in
public safety careers.
• Maintained 911 Service User Committee with quarterly meetings, which include
representatives from each partner agency.
• Successfully utilizing Virtual Academy’s online CTO module for trainee’s DORs,
critical task lists, and additional training documentation that is visible to trainee,
trainer, CTO supervisor, and E911 Manager.
• Implemented ThisGenAI call simulator, which is being used for classroom
training for new telecommunicators, recruitment efforts, and public education
during citizen’s police academy.
• Completed in-house console upgrade to include seven fully operational console
positions.
• Achieved 100% compliance with DOCJT telecommunicator certification and
annual continuing education requirements. • Strengthened partnerships with Western Kentucky 911 Centers to enhance
training opportunities, employee support, incident communication, and the overall
development of regional 911 operations.
67
• Hired two telecommunicators and one shift supervisor. Auston Scutt was
promoted to Shift Supervisor.
• Five employees were awarded for their exemplary work during the year at the
Annual Police Department Awards ceremony.
• Maintained productive working relationship with the Paducah-McCracken 911
Board. Amended parcel fee ordinance for more equitable fee structure.
• All dispatchers obtained and maintained state DOCJT certification.
• Dispatcher, Kim Lauderdale, obtained NENA’s Excellence in Dispatching
certificate, to become the fourth telecommunicator at our 911 Center as well as
the eleventh EID in the Commonwealth.
• Quality Assurance checks performed monthly on telecommunicators.
• Public Education and Recruitment Team participated in the inaugural Radio to
Road program and Halloween on Jefferson Street for public engagement.
• Continued use of Employee Journals to document performance year-round for
inclusion in annual evaluations.
• Maintained monthly technology unit partner meetings focused on maximizing the
use of available technology and resources.
FY2027 Goals
• Completion of the 911 radio infrastructure project, to include radio system
manager training, system burn-in period, project manager site walks, 911 tower
remediation, site security connection, and project close-out.
• Maintain New World Systems CAD to the most up-to-date version available. This
will be achieved with a server migration and CAD upgrade scheduled for
completion by the end of 2026.
• Migration to KY State ESINet provider for NG911 services, scheduled to occur
between August-November 2026.
• Fully staff all open employee positions within the center.
• Continue to evaluate and measure services provided to all community partners.
• Fully deploy Tyler Law Enforcement Site License (ShieldForce) to law
enforcement partners.
• Collaborate with the Paducah Fire Department for installation and licensing of
Zetron toning modules for all seven dispatch consoles.
• Continue to expand employee recruitment and outreach by continuing Radio to
Road program and community outreach.
• NENA Supervisor training course for Supervisor Scutt.
• APCO CPE (Certified Public Safety Executive) leadership program for Manager
Kitty.
• Continue achieving 100% compliance with DOCJT telecommunicator certification
and annual continuing education requirements.
• Establish quarterly reporting for member agencies of the 911 Center.
• Fully equip a back-up dispatch space and perform evacuation and testing drills
on a quarterly basis.
• Expand the use of nationally recognized training standards and certifications
through APCO and NENA.
68
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Taxes 725,159 3,062,923 2,860,000 2,967,000
Grants 767,685 295,606 - 252,051
Charges for Service 62,648 47,381 - -
Interest Income 7,969 41,456 16,500 20,000
Interfund Transfers
Radio Fund 110,845 - - -
General Fund 783,084 210,063 - 252,052
Audit Adjustments - 948,223 - -
Total Revenue 2,457,390 4,605,651 2,876,500 3,491,103
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Personal Services 1,772,614 1,917,592 2,242,635 2,367,206
Contractual Services 250,092 314,414 448,021 469,438
Commodities 281,619 394,809 344,695 374,440
Capital Outlay 771 1,335,839 165,850 138,100
Audit Adjustments - 57,000 - -
Interfund Transfers 152,294 142,361 142,294 141,919
Total Expenditures 2,457,390 4,162,015 3,343,495 3,491,103
REVENUE
EXPENDITURES
Statement of Revenue and Expenditures: 911 Communications Services Fund
69
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.
2024 2025 2026 2027
Opioid Settlement
Deflection Specialist*- - 0.75 1.50
Total Opioid Settlement Fund - - 0.75 1.50
*Position split with the police department
STAFFING SUMMARY: OPIOID SETTLEMENT FUND
Statement of Revenue and Expenditures: Opioid Settlement Fund
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Restitution 643,292 342,728 239,750 225,457
Interest Income - 58,778 - 52,500
Total Revenue 643,292 401,506 239,750 277,957
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Personal Services - 43,402 53,096 113,397
Total Expenditures - 43,402 53,096 113,397
REVENUE
EXPENDITURES
70
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
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Taxes 605,120 513,318 580,000 410,000
Interest Income 58,275 45,952 36,000 30,300
Misc - 3,000 - -
Interfund Transfers
General Fund - 156,585 - -
Investment Fund 1,500,000 2,000,000 2,000,000 2,100,000
Bond Fund 95,056 - - -
Total Revenue 2,258,451 2,718,855 2,616,000 2,540,300
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Contractual Services 1,280 1,705 1,705 1,740
Capital Outlay 2,166,926 2,730,010 2,994,295 2,538,560
Interfund Transfers - - 120,000 260,000
Total Expenditures 2,168,206 2,731,715 3,116,000 2,800,300
REVENUE
EXPENDITURES
71
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
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Licenses & Permits 6,208,935 6,762,425 6,970,000 7,200,000
Fees 32,780 - - -
Interfund Transfers
General Fund - 70,000 100,000 75,000
Bond Fund - - 500,000 750,000
Capital Projects Fund 553,178 - 58,994 -
Total Revenue 6,794,893 6,832,425 7,628,994 8,025,000
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Contractual Services 3,800 33,900 3,900 948,980
Contributions 1,048,346 1,960,333 1,579,000 1,341,500
Interfund Transfers
General Fund 120,000 120,000 120,000 120,000
MAP Fund 1,500,000 2,000,000 2,000,000 2,100,000
Debt Service Fund 1,522,838 1,373,534 1,094,540 2,411,872
Capital Projects Fund 2,193,725 3,580,634 3,190,000 995,000
Total Expenditures 6,388,709 9,068,401 7,987,440 7,917,352
REVENUE
EXPENDITURES
72
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 FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
County Increment (Property Tax)24,222 7,132 25,000 15,000
City Increment 68,828 66,248 70,000 67,000
State Increment - - 50,000 40,000
Interest Income - - - 1,000
Total Revenue 93,050 73,380 145,000 123,000
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Interfund Transfers
Debt Service Fund - 60,162 123,000 123,000
Total Expenditures - 60,162 123,000 123,000
REVENUE
EXPENDITURES
73
Grant Fund
Fund Description:
This purpose of this fund is to account for non-capital-related grants, pass-through grants,
and other grants that are not suitable to be accounted for in the Capital Projects Fund.
Grant awards, local match requirements, and appropriations will be budgeted at the time
the award is received.
Statement of Revenue and Expenditures: Grant Fund
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Grants 197,500 212,700 2,134,800 -
Interest Income - 25,742 (25,742) -
Interfund Transfers - 250,000 251,488 -
Other Fees - - 2,100 -
Total Revenue 197,500 488,442 2,362,646 -
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Contractual Services 197,500 212,700 2,638,388 -
Total Expenditures 197,500 212,700 2,638,388 -
REVENUE
EXPENDITURES
74
Court Awards Fund
Fund Description:
At the conclusion of successful prosecutions of criminal investigations, the court system
in Kentucky awards law enforcement agencies money and property that was seized.
These assets are then used by the agency toward other investigations; in effect, using
criminals’ cash to investigate other criminals. Historically, The Paducah Police
Department has used its Court Awards Fund to finance drug investigations through
payments to confidential informants and as “buy” money. Funds have also been used to
purchase in-car computers and other investigative tools.
The Court Awards Fund balance is very fluid; money seized by law enforcement agencies
is in “suspense” until it is released to the agency by the courts, which happens at various
times during the year. On average, more than half of the available balance is in
“suspense” at any given time.
The money is used by the department, according to federal guidelines and restrictions, to
purchase drugs, pay informants and conduct other criminal investigations. Federal
regulations prevent this money from being used to supplant General Fund dollars and all
purchases must receive approval from the Chief of Police before being completed.
Statement of Revenue and Expenditures: Court Awards Fund
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Fines 47,739 42,185 30,000 30,000
Interest Income 34,703 27,961 27,000 20,000
Total Revenue 82,442 70,146 57,000 50,000
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Contractual Services 40,308 33,465 61,165 61,190
Commodities 20,544 24,855 51,000 80,300
Total Expenditures 60,852 58,320 112,165 141,490
REVENUE
EXPENDITURES
75
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 similar 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 an interlocal cooperative
agreement with the County.
Statement of Revenue and Expenditures: Transient Room Tax Fund
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Licenses 1,802,253 1,804,696 1,855,000 1,855,000
Total Revenue 1,802,253 1,804,696 1,855,000 1,855,000
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Grants 1,802,253 1,804,696 1,855,000 1,855,000
Total Expenditures 1,802,253 1,804,696 1,855,000 1,855,000
REVENUE
EXPENDITURES
76
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 FY2027 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 $280,209,509. The City’s
projected net general obligation indebtedness of $51 million at June 30, 2027 is within
this limit.
Assessed Value 3,383,035,529
Debt Limit (10% of assessed value)338,303,553
Debt Applicable to Limit:
General Obligation Bonds 52,445,596
Notes Payable 7,873,073
Less Debt Not Subject to Limit -
Total Debt Applicable to Limit (60,318,669)
Less Amount Available in Debt
Service Funds 2,224,625
Legal Debt Margin 280,209,509
77
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Leases 724 - - -
Licenses & Permits 653,026 1,361,598 1,853,657 965,026
Property Rent & Sales 13,204 - - -
Charges for Service
Interest Income 93,729 92,990 77,000 -
Other Fees 8,346 - - -
Interfund Transfers
General Fund 2,159,792 1,441,667 1,445,395 1,897,900
TIF - 60,162 123,000 123,000
E911 142,294 142,361 142,294 141,919
Investment Fund 1,522,838 1,373,534 1,094,540 2,411,872
Total Revenue 4,593,953 4,472,312 4,735,886 5,539,717
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Contractual Services 2,130 2,835 3,835 -
2001 Series 548,954 551,619 551,050 -
2003 Series 41,000 - - -
2005 PFPF 491,548 440,073 182,295 -
2009 KLC 186,150 184,230 688,730 -
2009 KACO 193,979 192,277 192,565 192,310
2010 Series 429,100 413,600 413,250 407,600
Murray State University 161,426 161,425 161,426 161,425
2013 Series 1,239,732 93,260 356,893 -
2017 CFSB 104,072 105,015 103,637 454,901
2018A Series 108,931 109,773 110,431 110,806
2018B Series 142,294 142,361 142,294 141,918
2018C Series 219,379 218,995 218,610 220,769
2020A Series 797,500 1,001,595 1,263,100 1,447,900
2025A Series - 360,786 1,952,088 1,952,088
2026A Series - - - 450,000
Total Expenditures 4,666,194 3,977,843 6,340,204 5,539,717
REVENUE
EXPENDITURES
Statement of Revenue and Expenditures: Debt Service Fund
78
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.
79
APPROPRIATIONS
Project Name / Description Project ID File Number Amount
Paxton Park Succession Planning MR0111 9.325 $25,000
Marine Way Rehabilitation ST0043 9.328 $260,000
Facilities Maintenance PF0070 9.374 $500,000
Future Facilities Set Aside PF0092 9.244 $300,000
Remote Workers Incentive Program ED0118 9.253 $35,000
SSR – Demo/Foreclosures CD0102 9.257 $85,000
Lien Recovery Program MR0010 6.314 $50,000
PD Technology Set Aside PO0101 13.202 $50,000
I/T – Virtualization EQ0031 13.203 $35,000
Tree Program PA0135 13.155 $25,000
Total Appropriations $ 1,365,000
SOURCE OF FUNDING
General Fund $110,000
Investment Fund $995,000
MAP Fund $260,000
Total Sources $ 1,365,000
Source: FY2027 CIP Fund (4000) Revenues & Expenditures budget.
80
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Grants 2,063,368 6,423,748 7,936,987 -
Insurance 153,839 - - -
Loans - - 41,289 -
Charges for Services 146,908 233,953 63,442 -
Other 802,331 144,122 76,363 -
Property Rent & Sales 323 154 9,998 -
Interfund Transfers
General Fund 3,520,736 9,745,299 3,199,178 110,000
Rental Fund 121,608 - - -
Radio Fund - - 210,933 -
MAP Fund - - 120,000 260,000
E911 Fund 10,000 - - -
Investment Fund 2,193,725 3,580,634 2,940,001 995,000
Capital Projects Fund 4,346,042 1,447,220 3,788,996 -
Bond Fund 1,907,985 - 8,204,732 -
Total Revenue 15,266,865 21,575,130 26,591,919 1,365,000
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Administration 145,654 85,910 772,576 25,000
Finance (21,769) (233,207) 2,850,007 300,000
Technology 234,068 337,311 614,864 35,000
Clerk/Cust. Exp.- 167 - -
Planning 2,540,321 756,770 1,424,114 35,000
Police 98,072 101,584 304,320 50,000
Fire 1,022,575 485,016 840,838 135,000
Public Works 1,117,004 1,284,309 1,759,476 500,000
Parks 3,093,161 142,332 534,371 25,000
Engineering/Floodwall 3,161,348 3,330,111 19,814,536 260,000
E911 1,156,317 218,325 3,384,944 -
Interfund Transfers
General Fund 4,671 94,807 72,330 -
Investment Fund 553,178 - 58,993 -
CDBG Fund - 250,000 - -
Capital Projects Fund 4,346,042 1,447,220 4,516,268 -
Bond Fund - 19,130 - -
Total Expenditures 17,450,642 8,319,785 36,947,635 1,365,000
REVENUE: CAPITAL IMPROVEMENTS FUND
EXPENDITURES: CAPITAL IMPROVEMENTS FUND
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Bond Fund
Fund Description:
The Bond Fund accounts for the receipt, investment, and expenditure of debt proceeds
used to finance major capital and economic development projects. Bond proceeds are
expended directly from the fund or transferred to project-specific funds as projects
advance.
FY2027 activity includes the anticipated issuance of debt to support construction of a
speculative industrial building in Industrial Park West through a partnership with the
Industrial Development Authority (IDA). The fund also includes remaining expenditures
associated with prior bond issuances, including final costs for the E911 radio project
and continued development of the Sports Park. In addition, interest earnings on bond
proceeds are transferred to the Investment Fund, where they are appropriated to
support capital and infrastructure investments.
Statement of Revenue and Expenditures: Bond Fund
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Bond Proceeds - 25,815,000 - 5,285,000
Interest Income 274,875 936,621 897,757 150,000
Audit Adjustments - 1,532,035 - -
Interfund Transfers
Capital Projects Fund - 19,131 - -
Total Revenue 274,875 28,302,787 897,757 5,435,000
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Contractual Services 120,686 1,500 1,750 5,453,000
Debt Service 854,539 8,608,160 25,661,554 13,085,000
Interfund Transfers
MAP Fund 95,056 - - -
Investment Fund - - 500,000 750,000
Capital Projects Fund 1,907,985 - 8,204,733 1,724,654
Total Expenditures 2,978,266 8,609,660 34,368,037 21,012,654
REVENUE
EXPENDITURES
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ENTERPRISE FUNDS
Enterprise Funds are financed and operated in a manner like private
business enterprises where the intent of the governing body is that the costs
of providing goods and services to the public on a continuing basis be
financed or recovered primarily through user charges. The City utilizes two
enterprise funds: Solid Waste Fund and Transient Boat Dock Fund.
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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 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 8th Street provides
composting programs to meet federal and
state targeted goals of 25% reduction in
the solid waste stream. This facility
operates a bio-solids composting facility
by combining yard waste collected with bio
solids from the Paducah McCracken Co.
Joint Sewer Agency wastewater treatment
plant to produce an enriched soil
amendment. Paducah’s composting
facility has been the model used by
several other communities to initiate their
own composting facilities.
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2024 2025 2026 2027
Administration
Public Works Director 0.50 0.50 0.50 0.50
Assistant Public Works Director 0.25 0.25 0.25 0.25
Solid Waste Superintendent 1 1 1 1
Solid Waste Supervisor 1 1 1 1
Administrative Assistant 1.25 1.25 1.25 1.25
Residential Collection
Laborer 1 1 1 1
Truck Driver 13 13 13 13
Commercial Collection
Truck Driver 4 4 4 4
Compost and Yard Debris Recycling
Compost Supervisor 1 1 1 1
Compost Equipment Operator 2 2 2 2
Total Solid Waste Fund 25 25 25 25
STAFFING SUMMARY: SOLID WASTE FUND
Statement of Revenue and Expenditures: Solid Waste Fund
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Grants 29,401 664,082 65,000 75,000
Property Rent & Sales 57,081 105,484 5,000 5,000
Charges for Services 4,933,001 5,884,684 6,792,500 7,102,500
Interest Income 167,195 142,102 150,000 60,000
Other Fees 2,111 1,762 1,000 1,000
Total Revenue 5,188,789 6,798,114 7,013,500 7,243,500
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Administration 1,144,801 1,227,042 1,410,914 1,686,392
Residential Collection 1,758,564 2,009,009 3,888,684 3,497,548
Commercial Collection 1,391,220 1,519,867 2,303,930 2,321,467
Compost 380,984 237,410 523,774 771,692
Landfill 17,029 21,404 22,169 20,000
Recycling - 12,451 30,000 -
Interfund Transfers 320,000 342,299 516,495 246,108
Total Expenditures*5,012,598 5,369,482 8,695,966 8,543,207
*Capital acquisitions are transferred to the balance sheet at the close of the fiscal year.
REVENUE
EXPENDITURES
85
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.
2024 2025 2026 2027
Transient Boat Dock
Laborer*0.30 0.30 0.24 0.24
Total Transient Boat Dock Fund 0.30 0.30 0.24 0.24
*Position split between Parks and Recreation department and Transient Boat Dock fund
STAFFING SUMMARY: TRANSIENT BOAT DOCK FUND
Statement of Revenue and Expenditures: Transient Boat Dock Fund
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Rental Income 25,359 39,091 36,000 50,400
Interest Income 2,237 15,835 1,000 1,000
Sales 53,987 75,461 68,000 68,000
Permits & Fees 2,365 5,848 5,500 5,500
Interfund Transfers
General Fund - 304,100 30,044 23,922
Total Revenue 83,948 440,335 140,544 148,822
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Personal Services 20,393 21,200 22,003 23,281
Contractual Services 22,881 29,450 36,560 41,765
Commodities 58,655 75,401 385,981 261,776
Total Expenditures 101,930 126,052 444,544 326,822
REVENUE
EXPENDITURES
86
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 Trust Fund, Insurance Fund, and Health Insurance Fund.
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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.
2024 2025 2026 2027
Fleet Maintenance
Assistant Public Works Director*0.25 0.25 0.25 0.25
Fleet Superintendent 1 1 1 1
Fleet Supervisor 1 1 1 1
Senior Administrative Assistant 1 1 1 1
Fleet Mechanic II 5 5 5 5
Total Fleet Maintenance Fund 8.25 8.25 8.25 8.25
*Position split between funds in Public Works (Street & Maintenance), Solid Waste Fund, and
Fleet Maintenance Fund
STAFFING SUMMARY: FLEET MAINTENANCE FUND
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Statement of Revenue and Expenditures: Fleet Maintenance Fund
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Property Rent & Sales 1,600 10,020 - -
Internal/External Service Revenue 801,414 727,755 802,000 1,004,000
Interest Income 123 - 500 -
Interfund Transfers
General Fund - 54,594 194,630 -
Solid Waste - 22,299 79,495 -
Total Revenue 803,137 814,668 1,076,625 1,004,000
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Personal Services 896,808 495,734 779,096 797,672
Contractual Services 22,941 27,900 31,535 37,005
Commodities 85,020 66,968 105,995 115,345
Capital Outlay - - 160,000 50,000
Depreciation 3,325 7,703 16,200 33,000
Total Expenditures 1,008,094 598,306 1,092,826 1,033,022
REVENUE
EXPENDITURES
89
Fleet Lease Trust Fund
Fund Mission:
The Fleet Lease Trust Fund is used to account for all manners 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 FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Property Rent & Sales 1,116,691 1,180,428 1,338,203 1,474,311
Insurance 18,228 - 50,000 25,000
Sales 36,880 72,014 25,000 50,000
Interest Income 181,842 170,133 160,000 115,000
Interfund Transfers 21,800 - - -
Total Revenue 1,375,441 1,422,575 1,573,203 1,664,311
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Contractual Services 57,195 59,251 64,255 64,345
Commodities - - 2,000 2,000
Capital Outlay - - 1,723,510 1,156,000
Depreciation 785,936 878,652 1,064,000 1,270,000
Total Expenditures 843,131 937,903 2,853,765 2,492,345
REVENUE
EXPENDITURES
90
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 FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Internal Service Revenues 1,352,178 1,281,043 1,326,281 1,511,416
Interfund Transfers
General Fund 87,077 56,980 92,900 82,590
Total Revenue 1,439,255 1,338,023 1,419,181 1,594,006
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Contractual Services 1,353,497 1,345,900 1,419,181 1,594,006
Total Expenditures 1,353,497 1,345,900 1,419,181 1,594,006
REVENUE
EXPENDITURES
91
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 its 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 FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Internal Service Revenues 3,414,673 3,501,411 3,857,660 4,021,200
Interest Income 194,008 150,529 158,000 75,000
Retiree Life Insurance 3,881 3,190 2,000 2,000
Total Revenue 3,612,562 3,655,130 4,017,660 4,098,200
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Contractual Services 3,612,244 4,496,825 4,447,590 4,639,090
Interfund Transfers
General Fund - 91,370 97,980 103,943
Total Expenditures 3,612,244 4,588,195 4,545,570 4,743,033
REVENUE
EXPENDITURES
92
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).
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Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Property Rent & Sales 344,255 185,059 260,000 260,000
Interest Income 101,792 119,575 100,500 101,000
Other Fees 1,100 1,849 500 850
Interfund Transfers
General Fund 426,808 310,000 295,000 290,000
Total Revenue 873,955 616,483 656,000 651,850
Actual FY2024 Actual FY2025 Revised FY2026 Adopted FY2027
Personal Services 774,453 704,800 699,000 620,000
Contractual Services 40,859 41,760 32,465 31,575
Commodities 276 - 250 275
Total Expenditures 815,588 746,560 731,715 651,850
REVENUE
EXPENDITURES
Police and 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: Police & Fire Pension Fund
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Statistical & Supplemental Information
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
345 budgeted, 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.
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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
hub of the region, daytime population can often swell to more than 80,000 people. This daytime
population can stress 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.
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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 highly variable
weather. The mean temperature is 57.8 degrees with a record high of 108 and a record low of -
15. Its position north of the Gulf contributes ample moisture for precipitation. Paducah typically
receives 49 inches of precipitation with an average of nine inches of snow.
Paducah’s heritage is reflected in 19th century architecture and several museums and historic
markers. Paducah, originally known as Pekin, was settled around 1815. Settlers were attracted
to its location at the confluence of the Ohio and Tennessee Rivers. In 1827, William Clark,
Superintendent of Indian Affairs for the Mississippi-Missouri region, arrived in Pekin with a title
deed issued by the United States Supreme Court to the land he now owned. The town was then
platted and named in honor of the Padouca Indians. Paducah was incorporated in 1830 and
chartered in 1856.
Paducah thrived in the 19th century due to its port, dry dock facilities, and factories. However,
the extreme fluctuation of the Ohio River led to several floods with the most notable in 1937. As
a result, the United States Army Corps of Engineers constructed a 12-mile concrete and earthen
floodwall to protect Paducah. 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.
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Since 1997, the City has been working with the U.S. Army Corps of Engineers to rehabilitate the
floodwall including the rehabilitation of all pump stations, flap gates, seal closures, gate wells, I-
walls, and the construction of a new pump station. The rehabilitation projects are in their final
stages. These critical and current projects have a significant budgetary impact. The floodwall
rehabilitation is an approximately $37 million project with a 65/35 cost-sharing split.
In addition to river and rail industries, Paducah is called the Atomic City due to an area just
outside of Paducah being selected in 1948 for the development of a uranium enrichment plant.
The plant has been decommissioned with the facility currently undergoing significant cleanup.
The uranium enrichment plant led to population growth in Paducah in the mid-19th century.
Paducah and McCracken County are experiencing economic growth not seen in the area for
approximately 75 years with the development of new industries on and adjacent to the U.S.
Department of Energy (DOE) site. New tenant, General Matter, is in the process of building a
uranium enrichment plant on approximately 100 acres of leased DOE land. General Matter
plans to launch uranium enrichment operations by the end of decade. A separate company,
Global Laser Enrichment, is building a laser enrichment facility on land adjacent to the Paducah
DOE site. GLE intends to re-enrich a portion of the depleted uranium tails inventory at the
Paducah DOE site by 2030.
Economic Overview
The Paducah-McCracken County
Labor Shed consists of 11 counties
in western Kentucky and southern
Illinois with a population of more
than 233,000 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.
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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.
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 February 2026, SkyWest
Airlines, operating as United
Express, began service from
Barkley with flights to Chicago
O’Hare International Airport and
George Bush Intercontinental in Houston, Texas. The new daily jet service features 14 round-
trip weekly flights. The U.S. Department of Transportation awarded SkyWest the Essential Air
Service out of Barkley in late 2025. Prior to that agreement and from 2022 through early 2026,
Contour Airlines provided service from Paducah to Charlotte Douglas International Airport in
North Carolina.
Paducah’s Principal Taxpayers – Property Tax (2025)
Taxpayer Assessed Valuation
% of Total
Assessed
Valuation
Kentucky Oaks Mall $45,928,400 1.40%
Boyd Co. FKA Whayne Supply Company 28,724,892 0.88%
Prosper Paducah LLC 25,680,000 0.79%
Hudson Technologies Co. 19,593,553 0.60%
LCP Paducah II LLC 15,674,484 0.48%
Computer Services, Inc. 15,521,291 0.47%
Menard LLC 14,950,001 0.46%
UACJ Automotive Whitehall Industries 14,366,734 0.44%
Paducah Medical Investors 14,112,094 0.43%
Ducmall LLC 13,300,852 0.41%
TOTALS $207,852,301 6.36%
Source: Property Valuation Administration; Assessed value as of January 1, 2024
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With Paducah’s easy river access and rail service, the city is the headquarters for several river
industry giants including Ingram Barge, Marquette Transportation, James Marine, and Crounse
Corporation. Paducah is at the center of the inland waterways linking cities including Pittsburgh
and Minneapolis/St. Paul to the Gulf of Mexico. The Paducah Riverport Authority is positioned for
growth in the sector of intermodal river transportation through the purchase of the largest flat-top
tower crane in North America. In 2015, the U.S. Department of Commerce Foreign-Trade Zone
Board approved the Riverport to establish a foreign-trade zone, an incredible business
recruitment tool. In August 2018, U.S. Secretary of Transportation Elaine Chao announced the
establishment of a new Inland Waterways Gateway Office in Paducah.
Assessed Value of Taxable Property
Fiscal Year
Real Estate
Personal Property
Commercial Residential
2025 $1,268,625,093 $1,210,868,200 $703,954,064
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
Source: McCracken County Property Valuation Administrator
Paducah’s Principal Employers (2025)
Employer Employees
(1)
% of Total
Employment (2)
Baptist Healthcare Systems 1512 5.10%
Bon Secours Mercy Health, Inc. 1408 4.75%
Walmart Associates, Inc. 1035 3.49%
Paducah Independent School District 589 1.99%
Baptist Health Medical Group 438 1.48%
West Kentucky Community & Technical
College
384 1.30%
ViWinTech Windows & Doors 377 1.27%
City of Paducah 341 1.15%
Lowes of Paducah #465 339 1.14%
Credit Bureau Systems 289 0.98%
TOTALS 6712 22.65%
Sources:
(1) City of Paducah Finance Department
(2) State of Kentucky – Office of Employment and Training. (Ratio based on
employment within County of McCracken)
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Educational Opportunities
Paducah and McCracken County have had significant investments in educational facilities over
the past nearly decades. 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
Economic Indicators for Last Ten Fiscal Years
Fiscal
Year
Population
(1)
Personal
Income (1)
Per
Capita
Income
(1)
Median
Age (1)
School
Enrollment
(2)
Unemployment
Rate (3)
2024-
2025 27,137 $830,934,940 $30,620 43.8 2802 5.1%
2023-
2024 27,137 $830,934,940 $30,620 43.8 2784 4.9%
2022-
2023 27,137 $830,934,940 $30,620 43.8 2770 4.3%
2021-
2022 27,137 $830,934,940 $30,620 43.8 2832 4.6%
2020-
2021 27,137 $830,934,940 $30,620 43.8 2832 5.9%
2019-
2020 25,024 $511,240,320 $20,430 41.4 3,232 5.4%
2018-
2019 25,024 $511,240,320 $20,430 41.4 2,980 5.5%
2017-
2018 25,024 $511,240,320 $20,430 41.4 2,835 6.4%
2016-
2017 25,024 $511,240,320 $20,430 41.4 3,132 6.8%
2015-
2016 25,024 $511,240,320 $20,430 41.4 3,139 6.2%
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
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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
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.
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Population, Housing, and Education Overview
Quick Facts Paducah Kentucky
Population (2020 Census) 27,137 4,505,836
Population (2010 Census) 25,024 4,339,367
Percent Change (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, percent, 2020 73.4% 87.5%
Black or African American alone, percent, 2020 21.8% 8.5%
American Indian and Alaska Native alone, percent, 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, 2020-2024 1,265 228,692
Foreign-born persons, percent, 2020-2024 2.7% 4.7%
Housing units, July 1, 2024 NA 2,051,075
Owner-occupied housing unit rate, 2020-2024 55.0% 68.3%
Median value of owner-occupied housing units, 2020-2024 $165,300 $205,600
Households, 2020-2024 11,741 1,814,469
Persons per household, 2020-2024 2.19 2.43
Living in same house 1 year ago, percent of persons age 1
year+, 2020-2024
87.9% 87.5%
Language other than English spoken at home, % of persons
age 5 years+, 2020-2024
3.8% 6.8%
High school graduate or higher, percent of persons age 25
years+, 2020-2024
91.5% 88.9%
Bachelor’s degree or higher, percent of persons age 25
years+, 2020-2024
28.8% 27.6%
Median household income (in 2024 dollars), 2020-2024 $49,915 $63,726
Per capita income in past 12 months (in 2024 dollars), 2020-
2024
$40,311 $35,821
Persons in poverty, percent 22.3% 15.6%
Source: U.S. Census Bureau
Cultural and Creative Community
Paducah is internationally known for its arts and culture, and the City of Paducah provides
financial support to many of the local arts agencies. Tourism spending in McCracken County
totaled more than $314 million in 2022 which supported more than 2400 jobs and generated
$25.7 million in state and local taxes.
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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 QuiltWeek™ attracts
approximately 30,000 local and international visitors each April. These quilt and art enthusiasts
also visit the National Quilt Museum of the United States located in downtown Paducah.
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 1,806 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.
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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 is assisting 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.
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 8,000 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.
The Paducah Creative & Cultural Council, 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
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assessments on the state of arts and culture in Paducah. In 2022, the Council launched the
website paducaharts.org which includes a creative directory encouraging artists of all types to
submit their information to 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.
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.
In August 2025, the City adopted the Southside Revitalization Plan. Then in January 2026, the
city opened the application process for the new housing incentive programs which simplified a
previous incentive program launched in 2023. The new incentive program includes a grant
incentive for homeowners in the Phase 1 area (1061 parcels) to receive a 30 percent
reimbursement of costs up to a maximum of $30,000 per property. The developer grant incentive
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helps close the gap between the cost of construction and the appraised value of a newly built
home.
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. After numerous discussions with stakeholders to determine the best
path forward for Paducah Main Street, the decision was made in 2025 to transition Paducah Main
Street from a division of the Planning Department to an external nonprofit agency with a contract
for services with the City. That transition occurred in May 2025, and the new Paducah Main Street
is seeing positive outcomes. 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.
To encourage people to stroll and enjoy Paducah’s downtown, the State issued Paducah an
Entertainment Destination Center license in June 2021. This license allows customers to take to-
go alcoholic drinks in designated cups from participating businesses to 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. The City was thrilled to announce in 2024 that 519 North 3rd Street would be the site of a
new hotel. The groundbreaking for the Aloft by Marriott Paducah hotel was held November 18,
2025.
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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 project is on a timeline to be
completed in September 2026 with a ribbon cutting celebration. 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.
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In January 2022, Tennessee RiverLine awarded Paducah-McCracken County the Excellence in
River Animation award for demonstrating an exemplary commitment to breaking down access
barriers to river spaces and experiences through river programming that is safe, inclusive and
innovative. Training experiences at local pools and multiple small events on area rivers are
helping build a culture of
paddling among diverse
community members and
organizations. In 2023, the
Kentucky Recreation & Parks
Society honored the program
with the Outstanding Program
Award – Class 4 for the free
paddling events that take
participants along the Clarks,
Tennessee, and Ohio Rivers.
For the ninth 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.
Parks & Recreation
The City of Paducah manages more than two dozen parks and recreational facilities. To
encourage health and fitness and link several neighborhoods, Paducah offers more than five
miles of Greenway Trail for the community to enjoy.
A partnership between the City and McCracken County, grants, and corporate donors led to the
installation of the Bob Leeper Pedestrian Bridge over Perkins Creek in September 2020. This
110-foot long bridge ties the City’s 5-mile trail to McCracken County’s 1.5-mile trail and facilities.
In 2023, Paducah received the National
Park Service – River, Trails, and
Conservation Assistance Program
grant. This grant is 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
has finalized the plan and is beginning
the design phase of a Southside
expansion of the trail.
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Paducah continues to invest in its largest and most frequently
visited park, Bob Noble Park, which is celebrating its 100th
anniversary in 2026. The Noble Park 100 initiative focuses on
recognizing the park’s history, celebrating the memories
created there, and inspiring continued improvements and care
for the future. To commemorate the 100th anniversary, the city
is planting 100 trees to increase species diversity and
complement the park’s older trees. Sponsorship opportunities
will be available for individuals and organizations. A Noble Park
100 Gift Shop will offer items such as t-shirts, posters, and
magnets. The Noble Park 100 four-day celebration will be held
July 30 through August 2 featuring movies in the park, concerts, recreation and kids’ activities, a
history walk, a pop-up farmers’ market, and discounted admission to the Noble Park Pool.
Over the past few years, Noble 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 addition of sidewalks and paved parking.
• The Peck Education Trail, a project funded by the estate of J. Lane Peck, opened in
2020. The half mile trail connects to
the existing wooded trail behind the
Amphitheatre. In 2021, the
Kentucky Recreation & Parks
Society’s (KRPS) honored the
Paducah Parks & Recreation
Department with the 2021
Outstanding Facility Award for the
Peck Education Trail.
• In 2023, the City opened an eight-
court pickleball facility across from
the Noble Park Tennis Courts on
the east side of Lake Montgomery.
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• The City approved in 2023 the relocation of the Stuart Nelson Dog Parks to Noble Park
due to the construction of the Paducah Sports Park by CFSB. The dog parks were
relocated in 2024.
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. Construction of the Paducah
Sports Park by CFSB began in 2024
with the park opening in May 2026.
Along with parades, recreational
leagues, and events organized
though the Parks & Recreation
Department, the City of Paducah
also supports numerous annual
festivals through either cash or in-
kind support including the Dogwood
Trail, AQS QuiltWeek™, and
Barbecue on the River.
Commission Priorities
After holding strategic planning sessions in February 2025, the Paducah Board of Commissioners
adopted 10 priorities and three continuous improvement items. The Board reaffirmed their
priorities at a January 2026 workshop and reviewed accomplishments and challenges. 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.
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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.
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.
112
PRIORITY – SUPPORT FOR HUMAN &
SOCIAL SERVICES
• 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
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114
2024 2025 2026 2027 Change
General Government
Mayor & Commission 5 5 5 5 -
City Manager 5 5 6 6 -
Total General Government 10 10 11 11 -
Finance
Administration 2 2 2 2 -
Accounting & Budget 4 4 4 4 -
Revenue 6 6 6 6 -
Total Finance 12 12 12 12 -
Technology
Technology 8 8 8 8 -
Total Technology 8 8 8 8 -
Customer Experience
City Clerk & Customer Experience 4 5 5 5 -
Total Customer Experience 4 5 5 5 -
Planning
Administration 2 2 3 3 -
Planning 5 5 5 5 -
Total Planning 7 7 8 8 -
Police
Administration 5 6 5.25 5.25 -
Patrol 61 61 62 61.25 (0.75)
Investigations 21 21 21 21 -
COPS Grant 3 3 2 1 (1)
Total Police 90 91 90.25 88.50 (1.75)
Fire
Administration 3 3 3 3 -
Suppresion 60 60 63 63 -
Prevention 11 11 12 12 -
Training 1 1 1 1 -
Total Fire 75 75 79 79 -
EMPLOYEE BUDGET CENSUS
115
2024 2025 2026 2027 Change
Public Works
Street Maintenance 23 23 26 23 (3)
Facility Maintenance 13.75 13.75 13.75 12.75 (1)
Total Public Works 36.75 36.75 39.75 35.75 (4)
Solid Waste
Administration 4 4 4 4 -
Residential Collection 14 14 14 14 -
Commercial Collection 4 4 4 4 -
Compost & Recycling 3 3 3 3 -
Total Public Works 25 25 25 25 -
Fleet Maintenance
Fleet Maintenance 8.25 8.25 8.25 8.25 -
Total Fleet Maintenance 8.25 8.25 8.25 8.25 -
Parks and Recreation
Administration 3 3 3 3 -
Grounds & Cemetery 16.70 17.70 17.76 13.76 (4)
Recreation 6 6 7 7 -
Total Parks and Recreation 25.70 26.70 27.76 23.76 (4)
Transient Boat Dock
Transient Boat Dock 0.30 0.30 0.24 0.24 -
Total Transient Boat Dock 0.30 0.30 0.24 0.24 -
Engineering and Floodwall
Engineering Services 6 7 7 7 -
Floodwall Operations 5 5 5 5 -
Total Engineering and Floodwall 11 12 12 12 -
Human Resources
HR & Risk Management 5 5 5 5 -
Total Human Resources 5 5 5 5 -
EMPLOYEE BUDGET CENSUS
116
2024 2025 2026 2027 Change
911 Communication Services
E911 23 23 23 23 -
Total 911 Communication Services 23 23 23 23 -
Opioid Settlement
Opioid Settlement - - 0.75 1.50 0.75
Total Opioid Settlement - - 0.75 1.50 0.75
TOTAL FULL TIME POSITIONS 341 345 355 346 (9)
EMPLOYEE BUDGET CENSUS
117
Purpose of Issue Issue Date
Original
Issue
Amount Interest Rate Final Maturity
Amount
Outstanding
at 6/30/2026
General Obligation Bonds
2013A Noble Park Pool
renovations
September 2013 1,120,000 0.70% - 3.60%September 2028 -
2014A Refinance portion of 2010
series bonds
June 2014 5,460,000 2.00% - 3.50%March 2030 1,520,000
2014B PFPF estimated actuary
liability (taxable)
November 2014 4,225,000 2.55%June 2026 -
2018A E911 equipment &
Riverfront project
August 2018 2,700,000 3.125% - 5.00%August 2033 1,515,000
2018B Refinance KLC lease
agreements
August 2018 2,670,000 4.00% - 5.00%August 2028 -
2020A GOB Sports & Recreational
Facility
January 2020 20,520,000 2.125% - 4.00%January 2040 19,030,000
2020B***Expo Center November 2020 3,020,000 3.00%June 2026 -
2025A GOB BUILD project & sports
park complex
January 2025 25,815,000 4.00% - 5.00%January 2045 25,035,000
Total General Obligation Bonds 65,530,000 47,100,000
Notes Payable
2017 CFSB*Dome relocation January 2017 3,000,000 1.98%January 2032 2,561,918
2017 KACO**Julian Carroll Convention
Center
March 2009 2,500,000 Variable February 2029 461,715
2019 KIA Floodwall pump station #2
rehabilitation
July 2018 5,360,667 0.50%June 2043 3,481,920
2022A MSU facility November 2011 2,674,093 4.00%December 2031 861,195
Total Notes Payable 13,534,760 7,366,748
TOTAL 79,064,760 54,466,748
Outstanding Debt Overview
118
Outstanding
at 6/30/2025
Debt Issued
FY2026
Principal
Payments
Interest
Payments
Outstanding
at 6/30/2026
Total FY2026
Expenditures
General Obligation Bonds
2013A 345,000 - 345,000 11,893 - 356,893
2014A 1,875,000 - 355,000 58,250 1,520,000 413,250
2014B 180,000 - 180,000 2,295 - 182,295
2018A 1,710,000 - 195,000 57,725 1,515,000 252,725
2018B 655,000 - 655,000 33,729 - 688,729
2020A GOB 19,785,000 - 755,000 508,100 19,030,000 1,263,100
2020B***535,000 - 535,000 16,050 - 551,050
2025A GOB 25,815,000 - 780,000 1,172,088 25,035,000 1,952,088
50,900,000 - 3,800,000 1,860,130 47,100,000 5,660,130
Notes Payable
2017 CFSB*2,614,083 - 52,165 51,472 2,561,918 103,637
2017 KACO**638,047 - 176,332 16,233 461,715 192,565
2019 KIA 3,635,263 41,289 194,632 25,109 3,481,920 219,741
2022A 985,683 - 124,488 36,938 861,195 161,426
7,873,076 41,289 547,617 129,752 7,366,748 677,369
TOTAL 58,773,076 41,289 4,347,617 1,989,882 54,466,748 6,337,499
*Funded with County Bed Tax (2%) - any balance is split equally between City and County
**Debt service equally shared with McCracken County (amount shown is City share only)
***Funded with Transient Room Tax (2%) - any balance is split equally between City, County, and CVB
Debt Activity for Period Ending June 30, 2026
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Future Debt Service Requirements
Fiscal Year Principal Interest Total
2027 3,268,965 1,820,918 5,089,883
2028 3,387,561 1,699,690 5,087,251
2029 3,531,352 1,576,568 5,107,920
2030 4,106,739 1,472,128 5,578,867
2031 2,987,278 1,351,294 4,338,572
2032 3,078,235 1,257,504 4,335,739
2033 2,732,723 1,163,696 3,896,419
2034 2,823,738 1,072,031 3,895,769
2035 2,919,758 977,347 3,897,105
2036 3,015,783 877,774 3,893,557
2037 3,121,813 774,238 3,896,051
2038 3,227,848 664,414 3,892,262
2039 3,343,889 550,082 3,893,971
2040 3,449,935 439,043 3,888,978
2041 1,835,986 329,772 2,165,758
2042 1,907,042 261,893 2,168,935
2043 1,978,103 191,207 2,169,310
2044 1,835,000 118,088 1,953,088
2045 1,915,000 40,694 1,955,694
TOTAL 54,466,748 16,638,381 71,105,129
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Contract Funding Recommendations
Organization Fund Amount
Paxton Park Golf Board 24000401 580110 $ 100,000
IDA 24000401 580220 $ 154,000
AQS 24000401 580720 $ 25,000
Community Scholarship Foundation 24000401 580790 $ 100,000
GPEDC 24000401 580800 $ 250,000
Sprocket 24000401 580810 $ 100,000
Barkley Regional Airport 24000401 580820 $ 120,000
Main Street 24000401 580825 $ 325,000
Paducah Housing Authority 24000401 580860 $ 2,500
Beautiful Paducah 24000401 580900 $ 65,000
Paducah Cooperative Ministry 24000401 580980 $ 100,000
Grant in Aid 24000401 523070 $ 160,000
Total $ 1,501,500
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Fleet Acquisition Plan
Department Year Make/Model Proj. Cost
Public Works 2026 Case Excavator 105,000
Public Works 2026 2500 Service Truck 70,000
Public Works 2026 1/2 Ton Crew 4WD 40,000
Fire 2026 1Ton 150,000
Fire 2026 Dodge Durango 50,000
Parks 2026 Jeep Compass (2)76,000
Parks 2026 Hustler ZTR (2)32,000
Parks 2026 John Deere ZTR (2)36,000
Engineering 2026 3500 Service Truck 125,000
Police 2026 Dodge Durango 60,000
Police 2026 Dodge Durango (4)248,000
Police 2026 Mini Cargo 40,000
Police 2026 Contingency for wrecked vehicles 124,000
Total - Fleet Lease Fund 1,156,000$
Department Year Make/Model Proj. Cost
Fleet Maint. 2026 Travel Car 40,000
Total - Fleet Maint. Fund 40,000$
Department Year Make/Model Proj. Cost
Solid Waste 2027 Mack ASL 500,000
Solid Waste 2027 Mack FL 450,000
Total - Solid Waste Fund 950,000$
Grand Total 2,146,000$
Fleet Lease (7100)
Fleet Maintenance (7000)
Solid Waste (5000)
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Glossary
A
Accrual Basis of Accounting – Recognition of the
financial effects of transactions, events and
circumstances in the period(s) when they occur
regardless of when the cash is received or paid.
Adopted Budget – The budget as modified
and approved by the City Commission. The
adopted budget is authorized by ordinance,
which sets the legal spending limit for the
year.
Appropriation – A legal authorization
granted by a legislative body (City
Commission) to make expenditures and
incur obligation for designated purposes.
B
Bond – A promise to repay borrowed money
on a particular date, including the payment
of a specified dollar amount of interest at
predetermined intervals, often twenty years
in the future.
Budget – A plan of financial operation
embodying an estimate of 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.
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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).
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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.