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HomeMy WebLinkAboutFY2016 Budget BookU PDIU CAJ-1 . McCr ac i _ C "Ou ty Table of Contents Manager's Budget Message .........................1 Budget Ordinance........................................3 Directory......................................................8 Staff Organizational Chart ...........................9 Budgeted Depart. Staffing Summary ......... 10 Gen. Fund Statement of Rev.& Exp.......... i 1 Gen. Fund Statement of Rev. by Source .... 12 Governmental Funds General Fund........................................13 General Government .........................14 Finance..............................................18 PRDA................................................21 Information Technology ...................22 Planning............................................24 Police.................................................28 Fire....................................................32 Engineering & Public Works ............ 36 Parks Services...................................40 Human Rights...................................43 Human Resources .............................44 Other General Fund ..........................46 Other Governmental Funds...................47 Municipal Aid Program Fund ...........48 Investment Fund................................49 CDBG...............................................51 HOME Grant Fund ...........................52 E911Fund.........................................53 Court Awards Fund ........................... 55 Debt Service Fund .............................56 Capital Improvements Fund..............58 BondFund.........................................60 Rental Property Fund ........................61 Radio Fund........................................62 Enterprise Funds........................................63 Solid Waste Fund..................................64 Civic Center Fund.................................68 Internal Service Funds...............................69 FIeet Maintenance Fund ........................70 Fleet Lease Trust Fund .......................... 72 Insurance Fund......................................74 Health Insurance Fund ........................... 75 Fiduciary Funds.........................................76 AEPF.....................................................77 PFPF......................................................78 Appendices Employee Budget Census ..........................79 Capital Improvement Plan .........................81 Outstanding Debt — Projected at Fiscal Year Ending........................................................83 Contract Funding Recommendations ......... 84 Investment Fund Projections ......................85 Glossary.....................................................88 June 16, 2015 City Manager's Budget Message for 2015-2016 A meeting of the Paducah City Commission was held on June 2, 2015 at which time the proposed 2015-2016 City Budget was presented and reviewed by the City Manager and the City's Director Team. Highlights of the Budget were discussed with the Commission, and comments were made for consideration in the budget adoption process that took place by Ordinance on June 9 and June 16. Honorable Mayor and City Commissioners I am grateful to the Board of Commissioners for its adoption of this Budget for the period of July 1, 2015 through June 30, 2016. I believe that this Budget appropriately targets City resources towards the Commission goals that are in place to define its vision for Paducah. Those goals include Strong Economy, Quality Services, Vital Neighborhoods, and Restored Downtown. Although still feeling some effects from the economic downturn of a few years ago, ongoing efficiency efforts have allowed City operations to remain stable and no program reductions are planned in this Budget. Relatedly, City full-time staffing will remain at the level of the current year. I am pleased to say also that the General Fund retains its financial health through compliance with the Commission policy that requires a 10% operating reserve. This was accomplished without any recommended increases in fees or taxes to supplement operational expenditures. With respect to the General Fund, total expenditures planned for the next fiscal year amount to $32,469,730. This is down slightly from the revised current -year General Fund budget of $33,197,535. Total General Fund revenue for the new Budget year is flat in comparison to the prior year at a negligible increase of three tenths of one percent. Of the major revenue sources in the General Fund, Payroll Tax and Business License will experience a similar negligible increase, while Insurance Premium Tax is projected to experience a slight decline. Department Directors were instructed to prepare budget requests that did not exceed their respective Departmental appropriations for the current year. While this did not involve significant reprioritization between City Departments, this limitation did require Directors to carefully consider needs and opportunities to reallocate funding within their Departments. The ability of Directors to fund a small average wage increase of 1.5% was aided by a reduction in the City's required contribution to the State Retirement System. Additionally, reductions in cost for fuel and energy provided the means for some Departments to cover inflationary cost increases in other areas. The City's "Investment Fund", to which one-half cent of payroll tax is dedicated, will also experience a negligible increase in revenue for the next year. It is important to note that allocations from this Fund comprise on-going as well as long-term commitments to programs that represent both core City functions as well as many important areas that are outside of the statutory obligation or responsibility of City government. In the new Budget, 33% of Fund Revenue is obligated to debt service while 51% of revenue is allocated to contributions and projects to which the Fund has been committed for several consecutive budget years. Only 16% of the tax revenue of $4.8 million is available to fund small capital projects that occur from year to year. The major shift in allocation over the past few years has been away from small capital projects (which are discretionary) to debt service (which is not discretionary). Clearly the Investment Fund has lost much of its past flexibility and will continue to do so without major reallocation within the area of contributions and projects. Included with the Budget Document is copy of the City's Capital Improvements Plan. This Plan was highlighted in a Pre -Budget Workshop on May 5, 2015, and a process of prioritization and consideration of funding alternatives was begun. The Board of Commissioners is facing major policy considerations that are inherent in the need to reinvest in City infrastructure, operational assets, and other community assets that contribute to the livability of this fine community. I am very pleased to present this Budget in a new format that is intended to be more informative for the Board of Commissioners as well as citizens and other users. Traditionally, the emphasis of the budget presentation was with "line item" categories of revenue and expenditure that reflected the City's accounting system but which created very little understanding of impact, outcomes, and results. This Budget Document includes important financial summaries, however the emphasis is on narrative that identifies and elaborates upon the structure, objectives, and highlights of the various City Departments. I strongly believe that this information provides a much better basis to consider the outcomes and results that are produced from the public's investment in City programs and services. Should you need to see the line item detail, that information can be found on the City's website, www.paducahky.gov. Preparation of this Budget was, as always, a collaborative effort of the Director Team as well as key management staff and support staff. Budget preparation is challenging, as operational revenues remain flat and resources for program expansion do not exist. Difficult decisions are made at the Department level around priorities, obligations, and opportunities to become more efficient as well as more effective in service delivery. Annual increases in funding for Departments has not been the norm in the City of Paducah for many years, and the City is fortunate to have in place talented and dedicated employees who are committed to retaining high standards despite resource constraints. 2 ORDINANCE NO. 2015-D6-8254 AN ORDINANCE ADOPTING THE CITY OF PADUCAH, KENTUCKY, ANNUAL BUDGET FOR THE FISCAL YEAR JULY 1, 2015, THROUGH JUNE 30, 2016, BY ESTIMATING REVENUES AND RESOURCES AND APPROPRIATING FUNDS FOR THE OPERATION OF CITY GOVERNMENT. VaEREAS, an muni budget proposal has beat prepared and delivered to the Clty Commissioo; and WHEREAS, the City Commlssion has reviewed such proposed budget and made the nemnery modifications. BE IT ORDAINED BY THE CITY OF PADUCAH, KBNTUCKY; SECTION]. The &&owing estimate of revenues aid resources is edoptod as the City of Paducah, Keontcky Revenue Budget Tor Fis®1 Year 2015- 2026. 3 MUNICIPAL FY2016 AID GENERAL PROGRAM INVESTMENT CDBG FUND FUND FUND FUND 01 03 04 06 SOURCI€S CASH FROM FUND RESERVE 295,780 289,200 R&VENval PROPERTY TAXES 6,153,500 LISC, PERMITS, OTHER TAXES 23,239,500 480,000 4,800,000 GRANTS, CONTRIBUTIONS 87 U IS 750,000 FINSS & FORFEITURES 109,500 PROP RENTAL & SALES 436,020 CHARGES FOR SERVICES 655,965 INTEREST INCOME 90,000 6,000 RECREATION, OTHER FEES 118,700 MISCELLANEOUS 29-100 31,704,000 486,000 4,800,000 750,1100 TOTAL REVENUES FUND TRANSFER S IN 469 50 825000 261,000 125000 I_3&469 730 1,600,200 5 061 000 875,000 TOTAL SOURCES GENERAL FY2016 COURT DEBT E911 AWARDS SERVICE FUND CIP FUND 12 FUND 13 30 FUND 40 SOURCES' CASH FROM FUND RESERVE 20,750 1,100,000 REVENUIM PROPERTY TAXES LrSC, PERMITS, OTHER TAXES 615,000 583,320 GRANTS, CONTRIBUTIONS 487,930 11,749,000 FINES & FORFEITURES 30,000 PROP RENTAL & SALES 289,000 _ CHARGES FOR SERVICES 52,385 INTEREST INCOME 900 1,000 RECREATION OTHER FEES 750,000 MISCELLANEOUS 1,103,830 3t,000 924,705 12,499,DD0 TOTAL REVENUES FUND TRANSFERS IN 598,490 2,092.MU 59 680 14LJ20 51,750 3 Ol6 935 16,55 686 TOTAL SOURCES 3 FY2016 FLEET SOLD) CIVIC HEALTH AEFF/PFPF BOND FUND WASTE CENTER RENTAL RADIO 42 FUND 50 FUND 62 FUND 63 FUND 64 SOURCRS: 70 1 72 73 84 CASH FROM FUND RESERVE 1,269,000 970,950 REYENU,6S: 8,000 1,635,995 457,535 PROPERTY TAXES LISC, PERMITS, OTHER TAXES GRANTS, CONTRIBUTIONS 30,000 FWFS & FORFEITURES PROP RENTAL & SALES 75,000 40,000 134,920 123,940 CHARGES FOR SERVICES 4,368,000 350,000 INTEREST INCOME 2,000 28,000 1,107,150 3,762,660 4,800 RECREATION, OTHER FEES 3,000 225,100 MISCELLANEOUS 2,000 4,504,000 40,000 I34,920 128,740 TOTALREVENUES FUND TRANSFERS IN 850,255 1,107,150 120,010 585,015 TOTAL REVENUES 1 7l 000 5,474,950 160 010 134,920 128,740 TOTAL SOURCES FY2016 FLEET FLEFf HEALTH AEFF/PFPF SERVICE TRUST INSUR INS TRUST PENSION FUND FUND FUND FUND FUND 70 1 72 73 84 SOURCES: CASH FROM FUND RESERVE 8,000 1,635,995 457,535 REVENUES PROPERTY TAXIS LISC, PERMITS, OTHERTA)MS GRANTS, CONTRIBUTIONS FINES & FORFEITURES PROP RENTAL & SALES 627,755 350,000 CHARGES FOR SERVICES 347,500 1,107,150 3,762,660 91915 INTEREST INCOME 22,500 225,100 RECREATION, OTHER FEES MISCELLANEOUS 100 347,600 850,255 1,107,150 3,762,660 585,015 TOTAL REVENUES FUND TRANSFERS IN 188,480 60,000 395,000 544,080 2,496,250 1,167 150 3,767,660 1,437 550 TOTAL SOURCES M, M� W 4- (L) to b M� W C) N cd U ct U w U 03 a C U SECTION 2. The following slmu of money ere hereby appropriated for Fiscal Year 20152016. MUNICIPAL FY2016 AID GENERAL PROGRAM INVEST603N'f CDBG FUND 01 FUND 03 POND 04 FUND 06 APPROPRI17I0NM GENERAL GOVERNMENT 1,474,675 FINANCE 998,790 PRDA 134,165 INFORMATION SYSTEMS 667,530 PLANNING 914,290 875,000 POLICE 9,496,455 FIRE 8,049,275 ENGRUBLIC WORKS 3,959,595 1,600,200 PARKS SERVICES 3,156,515 CABLE AUTHORM 53,610 HUMAN MIM 41,955 ENGDTMING 1,155,105 HUMAN RESOURCES 309,050 INVESTMENT FUND 690,500 DEBT SERVICE / E911 SOLID WASTE OPERATION FLEET MAINTENANCE PENSIONS CASH CARRY FORWRDNRESRV 830 FUND TRANSFERS OUT 21 1 4-36 670 TOTAL APPROPRIATIONS 32A69,730 1,600 00 5 061 000 875,000 M016 COURT GENERAL DEBT E911 FUND AWARDS FUND SERVICE FUND CIP FUND S2 13 30 40 4PPR0PRI4TI0NS. GENERAL GOVERNMENT 2,657,430 FINANCE PRDA INFORMATION SYSTEMS PLANNING 096,250 POLICE 51,750 24,000 FIRE 70,000 ENG/PUBLIC WORKS 11,766,000 PARKS SERVICES 520,000 CABLE AUTHORffY HUMAN RIGHTS ENGINEERING HUMAN RESOURCES INVESTMe,TT FUND DEBT SERVICE) E911 1,692,320 3,016,935 SOLD WASTE OPERATION FLEEf MARnTNANCE PENSIONS CASH CARRY FORVM/RESRV FUND TRANSFERS OUT 125 D00 L.697-3201 51 750 3,016 935 1 58,680 TOTAL APPROPRIATIONS FY2016 BOND FUND 42 SOLED WASTE FUND 50 civic CENTER FUND 62 RENTAL FUM) 63 RADIO FUND 64 APPROPRIA77W., GENERAL GOVURN7 ENT FINANCE 2,486,250 72,875 PRDA INFORMATION SY97EMS PLANNING POLICE FIRE ENG/PUBLIC WORKS 84,470 PARKS SERVICES 92,035 CABLE AUTHORITY HUMAN RIGHTS ENGINEERING HUMAN RESOURCES FUND 1,161,550 3,74660 04VESTMWT DEBT SERVICE / E911 SOLID WASTE OPERATION 5,234,950 FLEET MAINTENANCE PENSIONS 544,080 CASH CARRY FORWRD/RESRV 67,975 55,865 FUND TRANSFERS OUT 2,27000 000 240 000 5,600 50,450 1,771 000 5,474 950 160,010 134,920 128,740 TOTAL APPROPRIATIONS FY2016 FLEET SERVICE FUND 701 FLEET TRUST FUND (71) INSUR FUND (72 HEALTH INS TRUST FUND 3 AEPF/PFPF PENSION FUND 84 PROPR A77ONS.• GENERAL GOVERNMENT FINANCE 2,486,250 300 PMA INFORMATION SYSTEMS PLANNING POLICE FIRE ENO/PUBLIC WORKS PARKS SERVICES CABLE AUTHORITY HUMAN RIGHTS ENGINEERING HUMAN RESOURCES 1,161,550 3,74660 INVFSTkfENT FUND DEBT SERVICE/ E911 SOLID WASTE OPERATION FLEET MAINTENANCE 544,080 PENSIONS 1,43750 CASH CARRY PORWRDiRESRV 5,600 FUND TRANSFERS OUT 544,080 2486.50 1167150 j 3T 660 1437 50 TOTALAPFROPRL4TIONS SECTION 3. The City Manager and Finance Director will publish a budget document whieb rcDects the funding priorities set by the City Commission during their budget workshops and which will be used to interpret the above appropriations on the City's website. SECTION 4 The City does hereby adopt the fallowing $mania] management policies: A. The Genual Fund's minimum undesignated cash balance shall be 10% of the Geneml Funs budgeted expenditure The Investment Fund's minium m undesignated cash balance shall be 103% of the Invatrnent Fund's budgeted ezpendslmes. The Solid Waste Fund's minimum unreservcd cash balance shall be 10%of the Solid Wastes budgeted operating orpenses. The Debt Service Fundk minimum oath balance shall be trot less than 5400,000, B. The City Manager is authorized to transfer appropriated amounts between funds, departmental budget line items, pmjacts, between divisions of deparanents, and between departments as shown in Section 2. C. Appropriations designated as Commis ion contingency shalt be oblippfM upon approval by the City Commission by municipal order. D. Funds appropriated as Administrudyc contingency shall be obligated at the discretion of the City Manager, however, the City Commission shall be notified five calendar days prior to obligation of the expendium If arty individual member ofthe Board of Commissiorua rcquests Commission review of e proposed expenditum the Ciry Manager must bring expenditure bcforo the Commission forappmval by municipal order, or not proceed. E. City Manager shall assuso drat recarrring revenues and resources are greater than or equal to recurring expeaditues. F. The City Manager has the authority to enact a budget allocation program or to tansfer funds to or from tory departmental line item appmpriation. 0 F�1 G. As new vehicles are acquired, the City will fidly fund the Fleet Trust Fund in order to replace rolling stock owned by the Fled Trust Fund as it achieves obsolesced. The Fleet Trust Fund shall be funded with momhly least charges assigned to rolling stock as determined by the Finance, Director or his designee. All rolling stock is owned by the Citys Fled Tnst Fund H. The City will maintain a self innstance fund called Health Insurance Trust Fund through the asc of uscr fees as Ad by administrativo policy, 1. The City will continuo to maimain the Appointive Employees Penslon Fund (AEPF) in a fldly funded status through sound finaaciat management and/or annual General Fund trarem as designated in the budget document The AEPF may be combined with the PFPF should it be daerwAn d, by the Finance, Director, that such a combination Is administratively more effective and/or financially prudent 1. In fiscal year 2006, the Ciry issued a General Obligation Bond forthe Police and Firefighters' Pension Fund (PFPF) bringing the Surd up to an actuarially sound basis; however, the multi-ytar recession starting In fiscal year 2009 reduced the find's corpus leaving a new unfunded liability. Funding is provided in the General Fund of this ordinance to further address the PFPF unfunded liability. K Tho City vnll provide to all eligible emph:5 a up to a 5727.00 pet month credit (for the months of July - December 2015) to be applied to the Compreheasivo Health 4murance Benefit Plan (Cafeteria Plan) as directed by the employee. 1n lanmy 2016, this monthly credit may he adjusted by the City Commission as usommnrnded by the City Manager or his designee. L. The City will maintain a special fund called Investment Fund, and is considered an -tension of the General Fund, The Inv* mwt Fund,,NU be funded with a 12 cent increase in the City's occupational license fee (employee payroll withholding tax). This fund is dedicated to the following nepcnditures: economic developmerrt, neighborhood redevelopment, in�cmrc capital inve,meent and property tax relief. SECTION 5. Finance Director is responsible for maintaining currerd table of Psticna Revenues in Section I and Appropriation of Funds in Section 2 and to provide a copy to the City Clerk r"'r If during the course o f the year the City Commission adopts Ordiminwa to anticipate new tcvenuea or to make new appropriations, the Finance Director N will update these Tables and provide a copy to the City Clerk. O M SECTION fi This ordinance shall be read on twe separate days and will become effect' ve upon publication in full pursuant to KRS Chapter 424.4 U QIA ti Meyer kr) AT'M T: N L ti Too—am Sanderson, City Cleric Introduced by the Board of Commissioners, June 9, 2015 r Adopted by the Bomd of Couunissionens, Jura 16, 2015 O Recorded by Tamawn Sanderson, City Cleric, June 16, 2015 Published by The Paducah Suo, June 19, 2015 U M� M N Cz U M U LA 7 City of Paducah Kentucky Directory MAYOR Gayle Kaler BOARD OF COMMISSIONERS Allan Rhodes, Jr. — Mayor Pro -Tem Richard Abraham Sandra Wilson Carol Gault CityManager........................................................................................................Jeff Pederson FinanceDirector................................................................................. Jonathan Perkins, CPA CityClerk................................................................................................Tammara Sanderson PRDAExecutive Director................................................................................. Steve Doolittle InformationTechnology Director......................................................................Greg Mueller PlanningDirector.................................................................................................... Steve Ervin PoliceChief................................................................................................... Brandon Barnhill FireChief...................................................................................................................Steve Kyle ParksServices Director.................................................................................Mark Thompson City Engineer and Public Works Director ....................................................... Rick Murphy HumanResources Director...............................................................Steve Doolittle (interim) PublicInformation Officer.................................................................................. Pam Spencer N. `-1 E D R �Y � o R j W N w tocu� cl ¢` A O d y C-+ U }TI b U co co o A AU to 0 P. ca w UO) p y U A � � o c cc A N � w rr^JJ O b l U N o O ai A `-1 E D R �Y � o R j W N w Budgeted Departmental Staffing Summary All positions shown are full-time equivalent (FTE) City Commission Adopted for Fiscal Years ending June 30 2009 2010 2011 2012 2013 2014 2015 2016 General Fund General Governmentl 12.0 12.0 12.0 12.0 12.0 11.0 11.0 11.0 Finance' 17.0 14.0 14.0 11.0 11.0 11.0 11.0 11.0 PRDA - - - 1.0 1.0 1.0 1.0 1.0 Information Technology 4.0 6.0 6.0 6.0 6.0 5.0 5.0 5.0 Inspection 13.0 10.0 11.0 11.0 - - - - Planning 10.0 9.0 9.0 9.0 9.0 9.0 10.0 10.0 Police 93.0 90.0 90.0 90.0 88.0 87.0 87.0 87.0 Fire 69.0 64.0 64.0 64.5 74.0 76.0 76.0 75.0 Engineering/ Public Works 77.5 65.0 48.5 47.1 46.1 45.1 45.1 45.1 Parks 7.0 7.0 24.0 24.0 24.0 24.0 25.0 25.0 Human Rights 1.0 1.0 1.0 - - - - - Human Resources 1.5 1.0 1.0 3.0 3.0 3.0 3.0 3.0 PRA' 5.0 3.0 5.0 4.0 3.0 3.0 - - Total General Fund 310.0 282.0 285.5 282.6 277.1 275.1 274.1 273.1 Solid Waste Fund Solid Waste 27.0 27.0 26.0 25.4 25.4 25.4 25.4 25.4 Fleet Main t. Fund Fleet Maintenance 6.0 8.0 6.5 6.5 6.5 6.5 6.5 6.5 Total Proprietary Funds 33.0 35.0 32.5 31.9 31.9 31.9 31.9 31.9 TOTAL ALL FUNDS 343.0 317.0 318.0 314.5 309.0 307.0 306.0 305.0 'The above amounts include elected officials (5) 'Finance/Human Resources split into two departments beginning FY2012 31nspection Department combined into Fire Department beginning FY2013 4Cemetery/Grounds moved from EPW into Parks beginning FY2011 SPRA department dissolved. New positions created in FY2015 under the Parks and Planning Departments 10 General Fund Statement of Revenue and Expenditures Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Revenues Taxes $6,148,969 $6,297,086 $5,993,000 $6,153,500 Licenses & Permits $22,674,348 $22,517,253 $23,266,750 $23,239,500 Grants $1,036,273 $980,123 $898,715 $871,315 Fines $128,767 $105,275 $115,725 $109,500 Property Rent & Sales $431,947 $411,429 $424,600 $436,020 Charges for Service $652,547 $668,038 $648,080 $655,965 Interest Income $138,487 $160,186 $100,000 $90,000 Other Fees $246,506 $140,640 $151,610 $148,200 Interfund Transfers $1,020,941 $589,572 $486,370 $469,950 Total Revenues $32,478,785 $31,869,602 $32,084,850 $32,173,950 Expenditures General Government $1,227,762 $1,288,342 $1,399,200 $1,474,675 Finance $944,580 $950,584 $998,790 $998,790 PRDA $117,478 $119,630 $157,175 $134,165 Information Technology $564,262 $605,536 $667,860 $667,530 Planning $742,652 $771,329 $918,400 $914,290 Police $9,035,614 $9,183,250 $9,452,400 $9,496,455 Fire $7,494,766 $7,619,268 $7,995,265 $8,049,275 Engineering/Public Works $4,518,041 $4,802,273 $5,087,995 $5,114,700 Parks Services $2,664,167 $2,763,773 $3,122,370 $3,156,515 Cable Authority $84,250 $84,042 $85,575 $83,610 Human Rights $41,139 $37,369 $41,955 $41,955 Human Resources $295,953 $294,671 $309,030 $309,050 PRA $356,771 $168,538 - - Special Projects $325,823 $387,872 - - Interfund Transfers $3,137,596 $2,514,490 $2,961,520 $2,028,720 Total Expenditures $31,550,854 $31,590,967 $33,197,535 $32,469,730 14" I1 General Fund Statement of Revenues by Source Interest Income $138,487 Actual FY2013 Actual FY2014 Revised FY2015 Adopted FY2016 Taxes $151,610 $148,200 Interfund Transfers $1,020,941 $589,572 Real Current Year $3,718,660 $3,881,147 $3,930,000 $4,035,000 Personal Current Year $619,115 $628,556 $620,000 $638,500 Vehicle Tax County $626,772 $658,289 $652,000 $665,000 PJC Tax Collection $300,087 $302,463 - - Local Bank Deposit Tax $243,203 $225,373 $230,000 $230,000 PILT - Paducah Power $290,574 $263,553 $270,000 $260,000 Annexation Rebates ($61,178) ($71,703) ($77,000) ($62,000) Other Taxes $411,736 $409,408 $368,000 $387,000 Licenses & Permits Payroll Tax $13,813,181 $13,644,539 $14,325,000 $14,400,000 Insurance Tax $3,863,464 $3,831,792 $4,010,000 $3,900,000 Business License $4,391,352 $4,444,440 $4,425,000 $4,450,000 County PR - Rev Sharing ($204,682) ($222,607) ($271,000) ($290,000) KY Telecommunication Tax $275,130 $275,113 $275,000 $275,000 Other Licenses & Permits $535,903 $543,976 $502,750 $504,500 Grants Section 8 $254,645 $256,167 $263,715 $259,315 State Incentive - Police $325,840 $310,014 $312,000 $315,000 State Incentive - Fire $260,857 $260,281 $265,000 $265,000 Other Grants $194,931 $153,661 $58,000 $32,000 Fines Warrant Service Fee $45,447 $42,595 $42,000 $42,000 Nuisance Violations $55,620 $39,942 $55,000 $45,000 Other Fines $27,700 $22,738 $18,725 $22,500 Property Rent & Sales Forest Hills Lease $364,230 $368,460 $372,000 $372,620 Other Property Rent & Sales $67,717 $42,969 $52,600 $63,400 Charges for Service Tax Collection Fee - School $164,528 $163,537 $172,000 $180,000 Overhead (Admin) Charges $262,145 $271,095 $271,720 $284,520 Other Charges for Service $225,874 $233,406 $204,360 $191,445 Interest Income $138,487 $160,186 $100,000 $90,000 Other Fees $246,506 $140,640 $151,610 $148,200 Interfund Transfers $1,020,941 $589,572 $486,370 $469,950 Total Revenues $32,478,785 $31,869,602 $32,084,850 $32,173,950 12 GOVERNMENTAL FUNDS: GENERAL FUND Governmental funds are used to account for resources traditionally associated with government which are not required legally or by sound financial management to be accounted for in another fund. All City Departments that do not operate with an earmarked source of revenue are budgeted in the General Fund. These departments include: General Government, Finance, Paducah Riverfront Development Authority, Information Technology, Planning, Police, Fire, Engineering/Public Works, Parks, Human Rights, and Human Resources. The General Fund is the largest fund within the City of Paducah and the majority of the budget can be found within the General Fund. 13 Genual Government Department Mission The mission of the General Government Department is to provide professional leadership in the administration and execution of policies and objectives formulated by the Paducah Board of Commissioners. The Department also is responsible for promoting confidence in city government through community engagement and customer service and through the development of solutions, programs, and measures to meet the emerging needs of the City, its residents, and business community. Mayor & Commissioners: Paducah operates under a City Manager form of government. Citizens elect four, non-partisan Commissioners and a Mayor to serve on the Board of Commissioners with the Board appointing the City Manager to carry out the Board's policies. The Mayor may vote on all matters brought before the Board and may introduce legislation and policy review. The Mayor presides as the Chair of the City Commission meetings and is the ceremonial head of City government representing the City in the community and with associated government agencies. City Manager: The City Manager, a professional appointed by the Paducah Board of Commissioners, serves as Chief Administrative Officer of the city and directs, oversees, and coordinates the day-to-day departmental operations. The City Manager assists the Board in formulating goals, objectives, policies, budgets, and programs in addition to translating policy and visionary ideas into tangible results. The Public Information Officer, who reports to the City Manager, 14 serves the community by providing accurate and timely communications through news releases and other engagement tools, by managing the content on the City's website and social media accounts, and by producing programming on the City's public access channel, Government 11. City Clerk: The City Clerk is the custodian of official City records pursuant to KRS 61.870 to KRS 61.882. The Clerk is responsible for preparation, maintenance, and safekeeping of official City records; preparation of ordinances, municipal orders, and motions for action by the Board of Commissioners; and preparation of motions for public printing. The Clerk prepares the City Commission agenda, attends all Commission meetings, and records the minutes. The Clerk serves as the Deputy Alcoholic Beverage Control Administrator. Corporate Counsel: Corporate Counsel provides legal services to the City Commission, City Manager, and staff through a law firm retained to function as City Attorney, as well as to the Planning Board through a part-time assistant City Attorney. Corporate Counsel renders legal opinions, prepares ordinances, resolutions, municipal orders, and contracts, and handles litigation involving the City. Staffing Summary: General Government Actual Actual Revised Adopted Grade FY2013 FY2014 FY2015 FY2016 Mayor & Commissioners Mayor 1.0 1.0 1.0 1.0 Commissioner 4.0 4.0 4.0 4.0 City Manager City Manager AA 1.0 1.0 1.0 1.0 Public Information Officer P 1.0 1.0 1.0 1.0 Executive Assistant 1I 1 1.0 1.0 1.0 1.0 Administrative Assist. III C 1.0 1.0 1.0 1.0 City Clerk City Clerk P 1.0 1.0 1.0 1.0 Legal Corporate Counsel 1.0 1.0 1.0 1.0 TOTAL 11.0 11.0 11.0 11.0 1 u 15 Department Narrative: General Government FY2015 Highlights: • Initiated research of integrated solid waste management plan to include curbside collection of recycling. • Determined values, conducted initial citizen engagement process, developed site criteria, and selected site for City Hall project. • Assisted in implementation of recommendations from Action Plan Committees formed in response to 2013 National Citizen Survey. • Invited Jeff Speck, author of Walkable City, to analyze downtown Paducah and provide recommendation. • Initiated social media archiving system. • Created MyPaducah engagement initiative and logo. • Developed and supported Mayor's community initiatives including Art Club, Book Club and Anti -Bullying. • Wrote successful nomination earning a Kentucky League of Cities Enterprise City Award • Participated in negotiations between City, County, Paducah Economic Development and Genova Products for facility in I-24 Park. • Completed project management for construction of TeleTech building in Commerce Park. • Participated in negotiations between the City, County, and the McCracken County Humane Society for animal shelter services. • Created process and form for approving Alcohol and Beverage Control applications. • Participated in development of Paducah Power System Rate Recovery Plan. Objectives for FY2016: • Determine long-term solid waste/recycling facilities needs and conduct process for facilities. • Coordinate process to complete design of new City Hall. • Conduct second National Citizen Survey. • Conduct negotiations for cable television franchise renewal. • Oversee completion of Riverfront Redevelopment Phase IB within budgetary constraints. • Continue efforts to secure convention center hotel. • Partner with Paducah Area Chamber of Commerce, McCracken County, Paducah Economic Development, and others for community visioning. • Complete master planning and determine funding for six acres of riverfront at the site of the former Executive Inn. • Implement steps to ensure long-term effectiveness of Paducah -McCracken County E-91 I Center. • Establish process to enforce adherence to Mandatory Server Training Ordinance. • Establish Internal Training and Leadership Institute for employees. 16 Department Budget Summary: General Government Department Summary: Division Summary: Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Personal Services $643,441 $673,633 $685,115 $691,195 Contractual Services $277,747 $319,633 $403,010 $460,290 Commodities $78,539 $80,076 $90,125 $106,290 Contributions $225,000 $215,000 $215,000 $215,000 Capital Outlay $3,035 - $5,950 $1,900 Total Dept. Budget $1,227,762 $1,288,342 $1,399,200 $1,474,675 Division Summary: *Other includes Non -Departmental, Memberships & Contingency and Civic Beautification divisions of General Government. 17 Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Mayor & Commiss. Personal Services $161,468 $160,839 $160,330 $160,410 Contractual Services $2,185 $3,192 $2,285 $1,710 Commodities $25,658 $23,534 $21,660 $18,275 Capital Outlay - - $1,000 - City Manager Personal Services $365,602 $391,700 $402,680 $408,960 Contractual Services $7,432 $8,056 $7,860 $8,030 Commodities $12,480 $12,173 $21,735 $42,735 Capital Outlay $2,035 - - - City Clerk Personal Services $89,174 $94,294 $95,540 $96,045 Contractual Services $6,798 $5,157 $8,610 $9,260 Commodities $17,633 $21,531 $20,480 $19,530 Capital Outlay $1,000 - $4,950 $1,900 Corporate Counsel Personal Services $27,197 $26,800 $26,565 $25,780 Contractual Services $75,349 $136,381 $131,075 $121,140 Commodities $4,208 $563 $4,500 $4,500 Other* Contractual Services $185,983 $166,847 $253,180 $320,150 Contributions $225,000 $215,000 $215,000 $215,000 Commodities $18,560 $22,275 $21,750 $21,250 Total Dept. Budget $1,227,762 $1,288,342 $1,399,200 $1,474,675 *Other includes Non -Departmental, Memberships & Contingency and Civic Beautification divisions of General Government. 17 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 Collection. Administration: Administration oversees the general operation, which includes, but is not limited to budget preparation, accounting/payroll, debt management, budget monitoring, revenue collection operations, business license/payroll taxes, cash/investments management, and technical assistance to other City departments, governmental agencies, and outside agencies. Accounting & Budget: The Accounting and Budget Division is responsible for preparing financial reports, including monthly financial statements, Investment Fund scorecards, the annual Staffing Summary budget, and the Comprehensive Annual Financial Report (CAFR). This division also processes bi-weekly payroll for approximately 300 full-time employees and prepares alI manner of payroll -related reports. They also receive and process all purchase requisitions entered by departments, issuing over 6,000 vendor payments a year. Revenue: The Revenue Division is responsible for the billing, collection, and record maintenance of property tax bills, business licenses, payroll taxes, and municipal insurance premium taxes. The Revenue Division works closely with other departments for business licensing compliance. This Division also is responsible for collecting and/or processing all miscellaneous revenue received by the City from all sources. It also coordinates collection efforts with a collection agency and/or legal staff to collect delinquent accounts. V. Actual Actual Revised Adopted Grade FY2013 FY2014 FY2015 FY2016 Administration Finance Director Z 1.0 1.0 1.0 1.0 Executive Assistant I F 1.0 1.0 1.0 1.0 Accounting & Budget Controller T 1.0 1.0 1.0 1.0 Accountant 1 2.0 2.0 2.0 2.0 Accounts Payable Clerk 1 1.0 1.0 1.0 1.0 Revenue Revenue Manager S 1.0 1.0 1.0 1.0 Revenue Auditor 1 1.0 1.0 1.0 1.0 Revenue Technician C 1.0 1.0 1.0 1.0 Account Clerk B 2.0 2.0 2.0 2.0 TOTAL 11.0 11.0 11.0 11.0 V. Department Narrative: Finance FY2015 Highlights: • Updated the General fund's 5 -year revenue/expenditure trend projections. • Updated the City's 5 -year Capital Improvement Plan. • Received the 24th consecutive GFOA Certificate of Achievement for Excellence in Financial Reporting for the FY2014 CAFR. • Coordinated foreclosure actions for numerous delinquent property tax accounts. • Utilized social media in an effort to detect business licensing non-compliance. • Initiated the process of re -designing the City of Paducah Budget to make it more user friendly. • Assisted in the development of an RFP (Request for Proposal) for replacement of the City's 20 year old ERP (Enterprise Resource Planning) software by evaluating the department's current processes and determining its future needs. • Renewed banking services agreement with Independence Bank for a 5 year term. Objectives for FY2016: • Continue to monitor opportunities to refinance debt issues when possible. • Refine the General Fund's 5 -year projection tool for revenues and expenditures. • Produce CAFR worthy of receiving the GFOA Certificate of Achievement. • Continue efforts to collect delinquent accounts, including but not limited to, property taxes, business license and payroll taxes. • Continue developing methods, processes, procedures, and partnerships in an effort to attain 100% business license and payroll tax compliance. • Continue to streamline the look and evaluate the functionality of the City of Paducah Budget document. • Continue to assess the Finance Department software needs/demands in anticipation of software selection/implementation. • Continue to update the City's 5 -year Capital Improvement Plan. • Continue to update technology to allow for efficient data entry. • Continue to work closely with our property tax billing vendor to fine-tune and expand the billing system. City of Paducah, KY General Fund Revenue by Source Inteifund 1% Other 5% Taxes Gmt s 19% 3% Lic. & Permits 72% 19 '� Department Budget Summary: Finance Department Summary: Division Summary: Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Personal Services $745,265 $765,898 $788,400 $795,860 Contractual Services $144,847 $129,053 $137,985 $139,880 Commodities $54,468 $54,476 $65,175 $60,150 Capital Outlay - $1,157 $7,230 $2,900 Total Dept. Budget $944,580 $950,584 $998,790 $998,790 Division Summary: 20 Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Administration Personal Services $229,110 $244,348 $245,310 $247,940 Contractual Services $1,794 $1,831 $1,850 $1,915 Commodities $9,057 $8,219 $9,085 $9,510 Capital Outlay - - $1,500 $800 Accounting & Budget Personal Services $243,816 $246,819 $254,370 $259,035 Contractual Services $62,237 $56,802 $62,495 $63,600 Commodities $15,630 $15,455 $18,325 $15,600 Capital Outlay - $1,157 $1,400 $2,100 Revenue Personal Services $272,339 $274,731 $288,720 $288,885 Contractual Services $80,816 $70,420 $73,640 $74,365 Commodities $29,781 $30,802 $37,765 $35,040 Capital Outlay - - $4,330 - Total Dept. Budget $944,580 $950,584 $998,790 $998,790 20 Paducah Riverfront Development Authority (PRDA) Department Mission The Paducah Riverfront Development Authority (PRDA) formulates policies and develops investment opportunities along the riverfront and downtown areas of Paducah. PRDA advises the Paducah Board of Commissioners in the development of civic projects and development plans that are intended to generate, revitalize, improve, and generally enhance, Downtown, Lowertown, and the Riverfront areas. The goals of PRDA are to accept assignments from the City Manager on development initiatives and develop strategies for implementation. There is a high -functioning seven -member Advisory Board that meets monthly to guide policy recommendation. Department Narrative: PRDA FY2015 Highlights: • Completed a review of the riverfront development plan with the PRDA Board and recommended modifications to the plan to bring the project more in line with available grant funding and financial expectations. • Completed design work for the convention center kitchen and Showroom. Those projects are bid -ready when (and if) the commission elects to pursue those projects. • Completed the master plan for the "Paducah Commons", i.e. the riverside land formerly known as the Executive Inn. Purchased land at 501 N. 3rd Street for re -development. Objectives for FY2016: Assist with the implementation of the hotel project. Assist with the development of plans, specifications, and bidding process for Phase I of the riverfront development at Paducah Commons. Assist various Departments with implementation of select Renaissance Area Master Plan (RAMP) plan objectives, such as one-way to two -street initiative. Staffing Summarv: PRDA Actual Actual Revised Adopted Grade FY2013 FY2014 FY2015 FY2016 PRDA Director T 1.0 1.0 1.0 1.0 TOTAL 1.0 1.0 1.0 1.0 Budget Summary: PRDA 21 ca U Cd A4 4-40 U Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Personal Services $113,539 $116,452 $117,075 $128,485 Contractual Services $847 $841 $35,015 $1,075 Commodities $2,463 $2,337 $5,085 $4,605 Capital Outlay $629 - - - Total Dept. Budget $117,478 $119,630 $157,175 $134,165 21 ca U Cd A4 4-40 U Information Technology Department Mission The mission of the City of Paducah Information Technology (IT) Department is to provide quality, cost-effective IT services while advancing the use of technology in city government to increase excellence in operational efficiency and responsiveness to the needs of residents and stakeholders. The Information Technology Department mission is accomplished by providing professional and technical services in • Network and telecommunication infrastructure. • Application software deployment, training and support. • Geospatial data, information, analysis and solutions. The Information Technology department consists of two divisions, IT Network Administration and Geographic Information Systems (GTS) IT Network Administration: Information Technology administers and maintains the City network operations center providing voice and data communications and network resources to all City departments, E911, and the Joint Sewer Agency. Paducah's voice and data network reaches over 20 locations throughout the City interconnected via Paducah Power's high speed fiber optic network. The IT department administers and maintains a wireless mobile network for Paducah Police and Fire Departments as well as hardware, software, and network infrastructure for E911 operations. Geographic Information Systems The GIS division is responsible for the administration and maintenance of the City's geographic information systems and plays the lead role in the continued operation of the McCracken and Paducah GIS Consortium (MAP -GIS). This division overseas all GIS software and hardware upgrades, new data acquisition, web publishing, mobile app development along with maintenance and updates to existing geospatial data. Support and training is provided for all City departments using GIS. This division provides contractual GIS services to McCracken County, E911, and the Joint Sewer Agency. Technical assistance is also shared with Paducah Power and Paducah Water. Staffing Summary: Information Technology Actual Actual Revised Adopted Grade FY2013 FY2014 FY2015 FY2016 Information Technology Director Information Tech U 1.0 1.0 1.0 1.0 Network Administrator P 1.0 1.0 1.0 1.0 Help Desk Technician H 1.0 1.0 1.0 1.0 Network Technician J 1.0 0.0 0.0 0.0 GIS Specialist P 1.0 1.0 1.0 1.0 GIS/Planner P 1.0 1.0 1.0 1.0 TOTAL 6.0 5.0 5.0 5.0 22 Department Narrative: Information Technology FY2015 Highlights: • Preparation and distribution of request for proposal for ERP software for which is a replacement/update of the City's current Sungard computer software. • Completed migration to the new VoIP telephone system for all City Departments, E911, and JSA. • Acquired and published new GIS aerial photography and planimetric data covering McCracken County. • Provided McCracken County with GIS services related to Future Land Use Planning, Zoning, Voter Districts, Addressing and Parcel Records Maintenance. • Provided Paducah Police Department and McCracken County Sheriff's Office with Criminal and Traffic related mapping and analysis to identify "hot spots" and allow for targeted resource allocation. • Provided 31) modeling, site design, and topographic mapping for various projects including Downtown area, City Hall, Parks Services recreational fields, and the Paducah Gaseous Diffusion Plant. 0 N Objectives for FY2016: o • Select vendor for replacement/update of current Sungard computer software. M • Begin data migration and implementation to the new ERP software. • Implement network intrusion detection/prevention system to comply with Department for ~' Local Government provisional policy for Protection of Personal Information and �n Cybersecurzty Compliance. • Upgrade GIS network infrastructure to allow for improved speed and availability to io current and future web and mobile mapping applications for staff and public use. • Continue efforts to integrate GIS efficiencies into more city business practices. ti • Continue efforts to disseminate GIS data to the public. 0 0 G4 a� ao Department Budget Summary: Information Technology b Department Summary: Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Personal Services $416,610 $432,256 $432,755 $437,815 Contractual Services $79,330 $90,523 $127,865 $120,390 Commodities $59,025 $51,685 $71,840 $56,125 c Capital Outlay $9,297 $31,072 $35,400 $53,200 Total Dept. Budget $564,262 $605,536 $667,860 $667,530 X 03 U 'Ll Lt 44 O U 23 Planning _Department Mission The Department of Planning exists to support the land use, planning and development process in the City of Paducah, to ensure the orderly use and reuse of land, to assist in maintaining and enhancing the economic and aesthetic viability and physical function of the City, and to enhance the quality of life in the City of Paducah. The department consists of highly skilled professionals who work to provide the highest quality of service possible in the areas of land use and development, long range planning, housing, and community and economic development. The Planning Department consists of 5 divisions: Administration, Planning, Grants Administration, Section 8 housing and Downtown Development Administration: The Administration division provides overall program preparation, direction, and oversight; maintains department personnel, budget and other records and procedures; provides clerical support to all department divisions; and provides technical and administrative support to pertinent boards, committees, and commissions. Planning: The Planning division provides the community with comprehensive planning per KRS 100 and current planning/zoning administration. Responsibilities of this division include reviewing site plans for planning compliance; the administration of the zoning and subdivision ordinances; providing staff support for the Planning Commission, Zoning Board of Adjustment and the Historical and Architectural Review Commission (HARC); planning comprehensive activities as they relate to land use; and 24 researching and developing special projects as directed including annexations and neighborhood revitalization. Grants Administration: The Grants division researches grant opportunities and disseminates information to the City departments and agencies within the community. This division assists with project development, the application process, and administration of federal and state grant awards in addition to working with agencies on legislative pass-through grants. This division also provides staff support to the Urban Renewal and Community Development Agency (URCDA). Additional responsibilities include the administration of the City's neighborhood revitalization programs including the Fountain Avenue Neighborhood Revitalization Program. Staff also monitors the construction activities and assists in the design of home plans in Fountain Avenue, Lower Town and Downtown. Section 8 Housing: Section 8 is a federally funded, assisted housing program through the U.S. Department of Housing and Urban Development (HUD) that provides housing assistance to low-income, elderly and disabled families in Paducah/McCracken County, by subsidizing a portion of the family's monthly rent in privately -owned housing units. Section 8 administers Housing Choice Vouchers to an average 450 families per month and administers the Mortgage Assistance Program for homeowners who qualify. Section 8 also administers the Family Self -Sufficiency Program which promotes financial independence and home ownership. As part of the initial certification and recertification process, Section 8 performs Housing Quality Standard Inspections. Downtown Development: The Downtown Development division has the responsibility of promoting and administering financial assistance programs, recruiting business, and serving as a liaison between associations, stakeholders and the Main Street Advisory Board. This division also assists Staffing Summary: Planning Administration Director of Planning Executive Assistant I Admin. Assistant II Planning Planner I Grants Administration Grants Administrator Community Dev. Planner Section 8 Section 8 Program Admin Housing Specialist Downtown Development businesses with historic tax credit assistance, The Main Street Board of Directors, a board of five citizens, has the responsibility of assisting with the Main Street accreditation process, coordinating with the Downtown Development Specialist in promoting the four -point Main Street approach, participating in planning and awareness campaigns and forming citizen and volunteer committees as necessary. Downtown Dev. Specialist M - - 1.0 1.0 TOTAL 9.0 9.0 10.0 10.0 25 0 N 0 M ti I kn 0 N ti I 0 0 a� A4 0 N ct 0 U I U b Lt a 0 �, Actual Actual Revised Adopted Grade FY2013 FY2014 FY2015 FY2016 V 1.0 1.0 1.0 1.0 F 1.0 1.0 1.0 1.0 C 1.0 1.0 1.0 1.0 L 1.0 1.0 1.0 1.0 L 1.0 1.0 1.0 1.0 M 1.0 1.0 1.0 1.0 P 1,0 1.0 1.0 1.0 H 2.0 2.0 2.0 2.0 Downtown Dev. Specialist M - - 1.0 1.0 TOTAL 9.0 9.0 10.0 10.0 25 0 N 0 M ti I kn 0 N ti I 0 0 a� A4 0 N ct 0 U I U b Lt a 0 �, Department Narrative: Planning FY2015 Highlights: • Applied for 33 grants in the amount of $2.6 million. • Received Section 8 High Performer rating from HUD Louisville Section 8 Management Assessment Program. • Received 44 additional units of funding from HUD for Jackson House residents as a result of HUD mortgage prepayment by owner. • 21 permits were issued in Fountain Avenue totaling $1.5 million. • Created an incentive package to encourage downtown reinvestment. The incentive package includes: o Upper Story Residential Program o Roof Stabilization Program o Downtown New Business Grant Program o Micro Fagade Grant o Tax Moratorium Program • FY 2015 Main Street: o 15 New businesses opened in Downtown and Lower Town 0 11 Facade Grant Applications approved o 5 Roof Stabilization Applications approved 0 7 buildings have been rehabilitated o 4 Historic Tax Credit Applications were filed Objectives for FY2016: • Review and revise the Zoning Ordinance as necessary to adapt to new trends in the built environment. • Apply for an anticipated 35 state and federal grants. • Continue to promote the Fountain Avenue Revitalization Program and develop additional strategies for vacant properties. • Promote Section 8 Homeownership opportunities for first time homeowners. • Maintain high performer status under SEMAP. • Support businesses and artist in the development of their promotional activities. • Continue to promote and administer Downtown incentive programs including: o Upper Story Residential Program o Roof Stabilization Program o Downtown New Business Grant Program o Micro Fagade Grant o Tax Moratorium Program FM Department Budget Summary: Planning Department Summary: Division Summary: Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Personal Services $656,354 $690,983 $754,785 $758,105 Contractual Services $48,455 $43,843 $64,100 $60,075 Commodities $35,664 $32,941 $93,765 $92,710 Capital Outlay $2,179 $3,562 $5,750 $3,400 Total Dept. Budget $742,652 $771,329 $918,400 $914,290 Division Summary: 27 Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Administration Personal Services $242,422 $247,221 $248,905 $248,715 11�0 Contractual Services $6,994 $7,395 $12,295 $10,545 0 Commodities $10,573 $12,195 $13,010 $14,195 N Capital Outlay $1,501 $971 $2,000 $1,500 Planning a� Personal Services $70,787 $71,849 $72,290 $72,965 Contractual Services $12,586 $9,510 $10,555 $11,250 Commodities $6,259 $7,056 $8,720 $8,100 �n Capital Outlay - - $1,650 - o Grants Administration Personal Services $133,579 $133,414 $144,790 $146,245 Contractual Services $999 $975 $990 $1,045 ti Commodities $2,307 $2,976 $3,640 $5,880 1 Capital Outlay - - - - o Section 8 Personal Services $209,566 $217,062 $219,945 $220,615 �o Contractual Services $27,876 $25,963 $23,160 $20,005 0.0 Commodities $16,525 $10,554 $18,115 $16,795 Capital Outlay $678 $2,591 $2,100 $1,900 Downtown Development Personal Services - $21,437 $68,855 $69,565 N Contractual Services - - $17,100 $17,230 03 Commodities - $160 $50,280 $47,740 Capital Outlay - - - - 03 Total Dept. Budget $742,652 $771,329 $918,400 $914,290 r� I c� v b a 0 U 27 Police Department Mission The Paducah Police Department is committed to the prevention of crime, the protection of the lives, property and rights of all citizens and the improvement of the quality of life for all members of our community. We will provide quality police services, ethically, fairly and equally in partnership with the members of our community. The Police Department consists of 3 divisions: Administration, Operations, and Support Services. Administration: The Administration division oversees the day-to-day operations of the police department. It is comprised of the Chief of Police and his assistant; the Office of Professional Standards; Training; and Community Resources. This division is responsible for budget, personnel, accreditation, internal affairs, policy review and all departmental training. It also includes the new Community Resource Officer (CRO) position, designed to be a liaison between the department and the community's schools, groups and organizations. The CRO also is responsible for the department's Citizens' Police Academy, Jr. CPA, Coffee with a Cop and Neighborhood Watch programs. Operations: The Operations division often is referred to as the "backbone" of the police department. It is the most visible of the three divisions, M with uniformed officers patrolling the streets in marked police cruisers. These officers annually answer tens of thousands of calls for service and perform preliminary investigations of all criminal activity. They conduct proactive patrols, investigate suspicious activity, enforce traffic laws and investigate thousands of traffic crashes each year. Within this division are several specialized units: three K9 teams; Special Weapons and Tactics (SWAT) Team; Crisis Negotiation Team; Bomb Squad; Flex Unit; Collision Reconstruction Team; Bike Patrol; and DARE or GREAT instructor. Support Services: The Support Services Division is the investigative and record-keeping arm of the police department. It is made up of three units: General Investigations, Drug and Vice Enforcement (DAVE) and Records and Evidence. General Investigations Unit detectives conduct in-depth investigations of major crimes — from forgery and fraud to computer crimes to arson and murder. The detectives of the DAVE Unit focus on illegal drug activity, including both street drugs and prescription drugs, and "vice" activities, such as prostitution. 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. MA Staffing Summary: Police Actual Actual Revised Adopted Grade FY2013 FY2014 FY2015 FY2016 Administration Police Chief Z 1.0 1.0 1.0 1.0 Captain Q 1.0 1.0 1.0 1.0 Police Officer 1 1.0 1.0 1.0 2.0 Executive Assistant Il 1 1.0 1.0 1.0 1.0 Operations (Patrol) Assistant Chief S 1.0 1.0 1.0 1.0 Captain Q 3.0 3.0 3.0 3.0 Sergeant P 6.0 6.0 6.0 6.0 Police Officer 1 54.0 50.0 50.0 51.0 Support Services (Investigations) Assistant Chief S 1.0 1.0 1.0 1.0 Captain Q 1.0 1.0 1.0 1.0 Sergeant P 2.0 2.0 2.0 2.0 Police Officer 1 9.0 12.0 12.0 9.0 Record Division Manager K 1.0 1.0 1.0 1.0 Records Clerk III E 1.0 1.0 1.0 1.0 Records Clerk I C 3.0 3.0 3.0 3.0 Crime Analyst K - - - 1.0 Evidence Technician II F 1.0 1.0 1.0 1.0 Evidence Technician I C 1.0 1.0 1.0 1.0 TOTAL 88.0 87.0 87.0 87.0 kk 96 Cd U M a w 0 ■ Department Narrative: Police FY2015 Highlights: • The number of burglaries and assaults reported in 2014 was at a 25 -year low. • The department and its personnel received several honors during 2014: Officer Melissa Dillon was named the Kentucky Women's Law Enforcement network Officer of the Year; Capt. Brian Laird graduated from the prestigious Southern Police Institute; Capt. David White successfully completed the FBI's national Academy in Quantico, VA; and the department's "Heads Up: Don't Be Intexticated" program received the Kentucky League of Cities' Enterprise Award. • The department received its third consecutive Law Enforcement Accreditation through the Kentucky Association of Chiefs of Police. • The chief's Community Forum round -table discussion panel was established and continues to be beneficial. • The department received a Kentucky League of Cities Safety Rating of 100%. • Continued our in-house training with internationally recognized speaker Dr. Bobby Smith. • The department received a $75,000 Homeland Security grant to assist with the purchase of a generator for the department, a project with a total price tag of $180,000. o • We initiated a department -wide computerized inventory of equipment. N • Our officers and staff made a smooth transition through retirements of three captains and our training officer and promotions/appointments to fill those positions. • We reinstituted the position of Community Resource Officer to increase awareness and responsiveness to requests from the community. • We continued to strengthen our community partnerships though groups like CCT, the Hugs Project, Verizon Wireless, Scholar House and Merryman House, and events like Coffee cv with a Cop, National Night Out and Christmas Cops. Objectives for FY2016: • Strive for reductions in Part I crime and collision data through proactive policing efforts. I • The department goal is to ready a 3- to 5- percent reduction in each category. o • As a continuation of our Minority Recruitment Executive Summary and Action Plan of 2012, we are committed to applying all of our resources and efforts to attract and retain more minority applicants. In furtherance of this goal and the department's commitment to b diversity, all members of the department will have a renewed focus on the areas of 0 recruitment, retention, and community outreach, removing any potential barriers and exploring all options for improvement. o • Integrate technology -enhancing strategies such as GPS dispatching, online reporting and N online public access for report retrieval. • Complete implementation of our department -wide inventory and tracking database. Pursuit >" of completion coincides with our new training officer taking over many Quartermaster responsibilities. w • Create a strong environment surrounding our new position of Community Resource Officer. This will align with efforts of "branding" our department, with educating and informing the >.1 public of positive policing efforts. j �4 • Incorporate Power DMS or like programming into our training regimen for PPD and the ct City. This will allow for a reduction in administrative time and more hands-on training application. • Continue to increase and involve the whole department in community partnership and a relationship -building efforts. This is to include our internal Chaplaincy program. o U 30 Department Budget Summary: Police Department Summary: Division Summary: Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Personal Services $7,717,667 $7,737,788 $8,003,180 $8,067,870 Contractual Services $305,905 $298,831 $313,270 $345,130 Commodities $953,834 $1,069,030 $1,012,205 $1,051,155 Capital Outlay $58,208 $77,601 $123,745 $32,300_ Total Dept. Budget $9,035,614 $9,183,250 $9,452,400 $9,496,455 Division Summary: Ri U "C3 cC t. a o U 31 Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Administration Personal Services $456,100 $434,766 $490,625 $545,880 Contractual Services $205,389 $195,936 $207,320 $232,595 Commodities $138,021 $194,225 $200,570 $211,425 0 Capital Outlay $4,430 $1,642 $56,800 $4,400 Operations (Patrol) ti Personal Services $5,380,002 $5,362,345 $5,542,350 $5,697,020 Contractual Services $57,047 $69,120 $63,420 $64,775 Commodities $711,233 $741,519 $685,315 $699,460 p Capital Outlay $49,294 $67,462 $38,210 $25,900 N Support Services (Investigations) Personal Services $1,881,565 $1,940,677 $1,970,205 $1,824,970 ` Contractual Services $43,469 $33,775 $42,530 $47,760 ,� Commodities $104,580 $133,286 $126,320 $140,270 0 Capital Outlay $4,484 $8,497 $28,735 $2,000 4 Total Dept. Budget $9,035,614 $9,183,250 $9,452,400 $9,496,455 b �4 0 N c� N cit U r� Ri U "C3 cC t. a o U 31 Fire Department Mission The Fire Department's Mission is comprised of 3 goals, Educate to Prevent Harm, Protect, and Be Kind and Helpful. 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 6 divisions, Administration, Suppression, Prevention, Training, Construction, and Code Enforcement. Administration: Administration is responsible for general management of all divisions of the Fire Department. Suppression: The Suppression Division operates 5 fire stations that cover more than 21 square miles in the City of Paducah. The stations possess 5 engine companies, 2 aerial companies, and 2 rescue units for the purpose of responding to fire emergencies and for rescue assistance. Prevention: The Prevention Division is responsible for city-wide fire protection, the code enforcement program and public education. Fire prevention inspections are conducted annually on residential, assembly, education, 32 business, mercantile, storage, factory and industrial, high hazard, and utility and miscellaneous type use groups. These inspections are conducted using the Kentucky Fire Prevention Code. The Fire Marshal's office also offers in -services, talks, and demonstrations on fire safety and education free of charge to all legitimate civic organizations, businesses, schools, churches, and healthcare facilities. 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 maximizes the resources of personnel and equipment available to best protect and serve the citizens of the City. Construction: This division ensures that building and electrical work done within the city complies with codes, laws and regulations mandated by the State of Kentucky. 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 construction and/or alteration compliance. Code Enforcement: The Code Enforcement Division enforces all applicable laws, rules, and regulations in order to provide a healthy, clean, and pleasant environment for the citizens of Paducah. Staffing Summary: Fire Administration Fire Chief Dep. Fire Chief Fire Prevention Deputy Fire Chief Operations Executive Assistant I Suppression Dep. Fire Chief Operations Fire Assistant Chief Captain Lieutenant Firefighter Prevention Dep. Fire Marshall I Training Battalion Chief/Training Officer Construction Chief Building Inspector Dep. Building Inspector I Chief Electrical Inspector Dep. Electrical Inspector 1I Permit Technician Code Enforcement Code Enforcement Officer Code Enforcement Assist. T - - - 1.0 P 3.0 Actual Actual Revised Adopted Grade FY2013 FY2014 FY2015 FY2016 X 1.0 1.0 1.0 1.0 T 1.0 1.0 1.0 1.0 T - - 1.0 - F 2.0 2.0 2.0 2.0 T - - - 1.0 P 3.0 3.0 3.0 3.0 I 15.0 15.0 15.0 15.0 H 15.0 15.0 15.0 15.0 E 26.0 27.0 26.0 26.0 1 1.0 2.0 2.0 2.0 N 1.0 1.0 1.0 1.0 N 1.0 1.0 1.0 1.0 L 1.0 1.0 1.0 1.0 M 1.0 1.0 1.0 1.0 L 1.0 1.0 1.0 1.0 E 1.0 1.0 1.0 1.0 G 3.0 3.0 3.0 3.0 C 1.0 1.0 1.0 - TOTAL 74.0 76.0 76.0 75.0 L' 33 Department Narrative: Fire FY2015 Highlights: • Added a Deputy Chief of Operations. • Continued the regional education class for building and electrical. • 2014 — Responded to 3095 incidents. • Initiated 22 foreclosures. • Demolished 39 structures. • 2014 — 1215 permits issued for $46.5 million valuation. • 2014 — 2192 inspections for building and electrical. • 2014 — 1452 inspections for fire marshals. • 2014 — 3741 inspections for code enforcement. • Initiated capital replacement of response equipment. • Trained 5 new recruits. • 2014 — Trained 12,587 man hours. • First departmental family picnic and awards ceremony. Objectives for FY2016: • Continue foreclosure and demolition actions. • Continue regional class for contractors and fire departments. • Maintain inspection certifications and inspection schedules. • Complete annual refreshers for training. • Strive to maintain 2 -week plan review time. • Host state firefighters convention. 34 Department Budget Summary: Fire Department Summary: Division Summary: Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Administration Actual Actual Revised Adopted Personal Services FY2013 FY2014 FY2015 FY2016 Personal Services $6,417,167 $6,549,147 $6,718,455 $6,706,540 Contractual Services $246,081 $286,754 $362,970 $375,805 Commodities $734,682 $673,316 $740,900 $748,210 Capital Outlay $96,836 $110,051 $172,940 $218,720 Total Dept. Budget $7,494,766 $7,619,268 $7,995,265 $8,049,275 Division Summary: Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Administration Personal Services $393,218 $398,006 $412,685 $405,840 Contractual Services $11,945 $13,383 $32,035 $78,980 Commodities $37,349 $37,021 $43,460 $46,180 Capital Outlay $7,455 $24,499 $23,550 $31,200 Suppression Personal Services $5,341,374 $5,367,435 $5,546,925 $5,511,435 Contractual Services $89,697 $93,801 $85,665 $89,800 Commodities $598,260 $517,049 $580,280 $578,550 Capital Outlay $83,044 $85,552 $149,390 $187,520 Prevention Personal Services $87,979 $128,770 $151,795 $142,620 Contractual Services $2,346 $2,845 $2,465 $4,580 Commodities $16,064 $32,310 $18,605 $20,950 Capital Outlay $6,337 - - - Training Personal Services $95,209 $96,839 $98,445 $98,325 Contractual Services $2,422 $2,517 $2,210 $2,345 Commodities $30,507 $38,186 $47,510 $48,580 Capital Outlay - - - - Construction Personal Services $297,156 $339,016 $296,740 $359,265 Contractual Services $14,892 $15,229 $17,070 $16,770 Commodities $26,731 $25,103 $29,890 $33,665 Capital Outlay - - - - Code Enforcement Personal Services $202,231 $219,081 $211,865 $189,055 Contractual Services $124,779 $158,979 $223,525 $183,330 Commodities $25,771 $23,647 $21,155 $20,285 Capital Outlay - - - - Total Dept. Budget $7,494,766 $7,619,268 $7,995,265 $8,049,275 35 Engineering/Public Works Department Mission The Engineering -Public Works (EPW) Department is dedicated to serving the citizens of Paducah by providing professional engineering services that enhance the quality of life for the people who live in and visit the City of Paducah. Through the use of teamwork and coordination of well -organized divisions within the EPW Department itself, we not only provide effective and efficient support services for other City departments but we strive to use cost effective resources to deliver quality solid waste services, maintain streets, city facilities, and the City's entire vehicle & equipment fleet while working diligently to maintain the City's floodwall in order to protect the citizens, businesses and assets within the City of Paducah. The EPW Department consists of 4 divisions; Engineering Services, Floodwall, Streets (Maintenance and Lighting), and Facility Maintenance. Engineering Services: This division provides engineering support services for various governmental departments and divisions; administers infrastructure related capital improvements; administers storm water, right-of-way, and sewer connection regulations; maintains City infrastructure and property records; coordinates local regulatory responsibilities with various state and federal agencies; participates in the development site plan review process; and provides reliable professional assistance to the public to ensure the construction and maintenance of public infrastructure is carried out in a cost- effective manner, in accordance with sound engineering principles and practices, to help protect the health, safety and welfare of the public and to improve the overall quality of life within the community. This division also provides clerical and support services for all divisions of EPW. 36 Floodwall: The Floodwall division operates and maintains the City's floodwall and related appurtenances in an efficient, effective manner, in order to ensure the highest level of preparedness for operation necessary to protect the health, safety, and welfare of the public during flooding conditions on the Ohio River. Streets (Maintenance and Lighting): The Street Maintenance division is responsible for the maintenance and repair of approximately 446 lane miles of city roadways in addition to right-of-ways, sidewalks, alleys, and curbs and gutters. Street Maintenance also maintains more than 3,000 traffic signs and administers storm water drainage policies. This division is responsible for the coordination work for the Municipal Aid Program (MAP). The Street Lighting division is used to maintain street lighting located within the city limits in general. This division offers citizens a quality street lighting service designed to maintain a strong infrastructure and provide for the safe passage of streets and sidewalks. This division includes payments for electricity. Street Lighting also maintains the aesthetics of decorative lighting systems in the downtown parking lot, around Market House Square, Marine Way, Maiden Alley, Second Street, Market Street, City Hall parking lot, Dolly McNutt Park, Albert Jones Park, and Noble Park. The cost of street lights is driven by the number of lights, the electrical consumption, the rate charged, and maintenance. Although lights are occasionally added to existing roadways, the majority of new lights come from new developments. 0 N 0 m a� ti I kn 0 N I 0 0 i tw �a 0 N c� cti U w I U as a 4.40 U Facility Maintenance: Facility Maintenance is responsible for the maintenance of approximately 31 buildings (800,000 sq. ft. city owned/leased facilities) and support staff to Parks Department for 14 parks, including pools, shelters, playground equipment, and skate park. This division also provides custodial services of City - owned facilities and downtown bathrooms. Facility Maintenance also maintains the City's downtown decorative lighting and all city -controlled traffic lights. Department Narrative: Engineering/Public Works FY2015 Highlights: • Completed Phase I of Noble Park Lake Stabilization Project. • Completed Fire Station #1 Generator project. • Riverfront Redevelopment Phase IA & 1 B is being finalized. • Revised Engineering Assistant III to Engineering Assistant I in anticipation of hiring an `° employee with a diverse and capable skill -set. • Installed fencing at Cairo Rd. for Greenway Trail. o • Removed pump #7 at pump station #2 for rebuild. • Removed, rebuilt and reinstalled pump #2 at pump station #2. • Completed installation of flipper gates on Greenway Trail for safety and security. ~' I • Reestablished concrete crew. t, • Initiated roof inspection plan for all facilities. o Objectives for FY2016: • Initiating paving phase of Olivet Church Road project. ti • Continue removal of trees from right-of-way on flood levee as directed by USACE. • Implement a sign replacement plan pursuant to FHWA-SA-07-020 to reflect current o MUTCD compliance dates. O �4 • Hire electrician to replace retired staff. • Continue to become more efficient in all aspects of maintaining right-of-way and infrastructure. • Provide training/certification resources to employees to ensure a continuous safe work environment. 0 N U 03 U as U 'C3 cc 91.4 4--i O A U 37 Staffing Summary: En2ineerin2/Public Works Engineering Services City Engineer & Pub. Wks Director Storm Water & Drain. Engineer Engineering Project Manager EPW Operations Manager Engineering Assistant III Engineering Assistant I Executive Assistant I Administrative Assistant III Floodwall EPW Floodwall Superintendent Floodwall Operator Streets (Maintenance & Lighting) EPW Street Superintendent EPW Street Supervisor Equipment Operator Concrete Finisher Right-of-way Maintenance Facility Maintenance Actual Actual Revised Adopted Grade FY2013 FY2014 FY2015 FY2016 Z 0.8 0.8 0.8 0.8 R 1.0 1.0 1.0 1.0 N 1.0 1.0 1.0 1.0 O 0.8 0.8 0.8 0.8 M 1.0 - - - J 1.0 1.0 1.0 1.0 F 1.0 1.0 1.0 1.0 D 1.0 1.0 1.0 1.0 N 1.0 1.0 1.0 1.0 F 4.0 4.0 4.0 4.0 N 1.0 1.0 1.0 1.0 L 2.0 2.0 2.0 2.0 E 4.0 4.0 4.0 4.0 E 3.0 3.0 3.0 3.0 C 10.0 10.0 11.0 11.0 EPW Fleet/Maintenance Superint. O 0.5 0.5 0.5 0.5 EPW Maintenance Supervisor L 1.0 1.0 1.0 1.0 Laborer C 7.0 7.0 6.0 6.0 Traffic Technician E 2.0 2.0 2.0 2.0 Master Electrician L 1.0 1.0 1.0 1.0 Maintenance Technician E 2.0 2.0 2.0 2.0 TOTAL 46.10 45.10 45.10 45.10 Budget Summary: Engineering/Public Works Department Summary: Division Summary: Actual Actual Revised Adopted Contractual Services FY2013 FY2014 FY2015 FY2016 Personal Services $2,770,918 $2,633,835 $2,807,845 $2,996,210 Contractual Services $188,778 $197,284 $231,675 $229,460 Commodities $15542,426 $1,963,145 $2,033,510 $1,876,230 Capital Outlay $15,919 $11,009 $14,965 $12,800 Total Dept. Budget $4,518,041 $4,805,273 $5,087,995 $5,114,700 Division Summary: Personal Services Actual Actual Revised Adopted Contractual Services FY2013 FY2014 FY2015 FY2016 Engineering Services $279,319 $291,917 $353,970 $309,150 Personal Services $465,844 $448,967 $514,920 $541,700 Contractual Services $13,730 $11,856 $17,865 $16,090 Commodities $19,656 $14,661 $18,235 $20,325 Capital Outlay $8,228 $945 $400 $2,000 Floodwall Personal Services $417,830 $393,244 $420,055 $392,105 Contractual Services $40,546 $30,708 $53,285 $37,320 Commodities $105,551 $276,555 $182,540 $144,965 Capital Outlay $971 $403 $600 $600 Streets (Main. & Light.) Personal Services $1,125,076 $1,032,600 $1,138,470 $1,295,540 Contractual Services $97,739 $117,566 $122,910 $137,275 Commodities $1,137,900 $1,380,012 $1,478,765 $1,401,790 Capital Outlay $4,908 $4,380 $11,295 $7,500 Facility Maintenance Personal Services $762,168 $759,024 $734,400 $766,865 Contractual Services $36,763 $37,154 $37,615 $38,775 Commodities $279,319 $291,917 $353,970 $309,150 Capital Outlay $1,812 $2,281 $2,670 $2,700 Total Dept. Budget $4,518,041 $4,802,273 $5,087,995 $5,114,700 IN, 39 Parks _Department Mission Our mission is to provide an affordable and positive comprehensive system of recreation programs designed to enhance the quality of life for the residents of Paducah as well as surrounding communities. The Parks Department consists of five divisions: Administration, Grounds Maintenance, Pool, Recreation and Special Events. Administration: Administration is responsible for all planning and new development of the Parks Department. Administrative staff handles special event permits, scheduling of facilities, sale of cemetery lots, assisting with budget preparation and budget monitoring. Park security through the Park Ranger program falls under this division. The Administrative division oversees all other divisions within the Parks Department. Parks Maintenance: Parks Maintenance is responsible for maintaining park facilities and amenities. The Parks Maintenance staff also supports special events, activities, and festivals city- wide and maintains playing surfaces of sports facilities. The maintenance/operation of Oak Grove Cemetery falls under the Parks Maintenance Division. Pool: The Pool Division oversees the operation of the Noble Park Pool and spray pad. This division is responsible for providing open swimming and structured swim classes in a safe environment at economical prices. The pool division also oversees the operation of Coleman Spray Park. Recreation: Recreation is charged with providing quality recreation programs and leisure activities at a reasonable cost to the participant. This division is also responsible for overseeing the operation and programing of the Paducah Recreation Center. Special Events: Special Events is tasked with the operation of the Farmers' Market and the organization and operation of Thursday Sounds of Summer Concert Series and Saturday Live on the River event in addition to other large- scale community events. Department Narrative: Parks FY2015 Highlights: • Kentucky Recreation and Park Society (KRPS) award for Outstanding Department — Class 1 for 3rd consecutive year. • Phase I of Noble Park Bank Stabilization project completed. • Opened Rushing 9 Section of Oak Grove Cemetery. This is the last currently available section. This section includes 700+ plots. • Purchased equipment and supplies to accommodate funeral services at Oak Grove Cemetery Mausoleum. • Increased vendor participation at Farmers Market. • Originated Celebration Saturdays at Farmers Market. • Created strong base for Riverfront Concert Series by combining nationwide up and coming artists as well as local artists to perform. • Added foot golf to Midtown Golf Course. • Increased softball league participation. .e U f� M 03 U a 0 U Department Narrative: Parks - Continued.. Objectives for FY2016: • Add shelter/restroom at Noble Park tennis courts. • Begin Phase 11 of Noble Park Bank stabilization project. • Increase attendance and participation at Community Garden. • Increase attendance in contractual classes by 10%. • Increase Spot on Soccer Program to include K -2nd grades at all City and County schools. • Increase use of Paducah Recreation Center during daytime hours. • Create adult basketball leagues. • Increase involvement in youth sports programming. • Continue to increase vendor and community participation at Farmers Market. • Expand Farmers Market to include a Christmas/Holiday Market and BBQ Fall Fest • Continue to increase quality of Riverfront concerts. • Expand 4`h of July Celebration by partnering with our Live on the River Sounds of Summer Series. • Continue to expand the Dog Howl -O -Ween event by creating more of a festival atmosphere and rebranding the event through advertising. • Increase participation in Ugly Sweater Run as an annual kickoff to the Christmas parade. • Host a state-wide cemetery preservation clinic. • Replace roofs on shelters at Kolb and Keiler Parks. • Continue fall seeding program. Staffing Summary 41 in Actual Actual Revised Adopted Grade FY2013 FY2014 FY2015 FY2016 Administration Director of Parks Services V 1.0 1.0 1.0 1.0 Recreation Superintendent N 1.0 1.0 1.0 1.0 Recreation Specialist E 2.0 2.0 2.0 2.0 Executive Assistant I F 1.0 1.0 1.0 1.0 Administrative Assistant III D 1.0 1.0 1.0 1.0 Administrative Assistant II C 1.0 1.0 1.0 1.0 Parks Maintenance Park Maintenance N 1.0 1.0 1.0 1.0 Superintendent Cemetery Sexton F 0.0 1.0 1.0 1.0 Supervisor L 2.0 1.0 1.0 1.0 Laborer C 11.0 11.0 11.0 11.0 Right of Way Maintenance C 3.0 3.0 3.0 3.0 Special Events Special Events Coordinator M - - 1.0 1.0 TOTAL 24.0 24.0 25.0 25.0 41 in Budget Summary: Parks Department Summary: Division Summary: Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Administration Actual Actual Revised Adopted Personal Services FY2013 FY2014 FY2015 FY2016 Personal Services $1,700,622 $1,747,163 $1,938,255 $2,026,690 Contractual Services $226,398 $216,010 $236,785 $170,335 Commodities $704,694 $783,962 $932,590 $939,325 Capital Outlay $32,453 $16,638 $14,740 $20,165 Total Dept. Budget $2,664,167 $2,763,773 $3,122,370 $3,156,515 Division Summary: Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Administration Personal Services $533,901 $535,824 $574,850 $585,745 Contractual Services $54,921 $52,582 $57,100 $46,470 Commodities $155,886 $195,506 $199,040 $198,855 Capital Outlay $259 $318 $140 $1,580 Parks Maintenance Personal Services $985,030 $991,020 $1,010,680 $1,090,470 Contractual Services $142,771 $132,603 $143,960 $88,405 Commodities $295,210 $332,698 $307,085 $337,305 Capital Outlay $5,319 $1,271 $3,000 $9,130 Pool Personal Services $60,197 $67,893 $77,335 $81,850 Contractual Services $7,370 $10,259 $9,010 $9,160 Commodities $72,089 $61,797 $97,995 $64,565 Capital Outlay $24,648 $3,139 $6,800 - Recreation Personal Services $121,494 $128,443 $191,750 $173,925 Contractual Services $21,336 $20,119 $22,545 $22,045 Commodities $181,509 $193,538 $211,180 $209,890 Capital Outlay $2,227 $11,910 $4,800 $5,000 Special Events Personal Services - $23,983 $83,640 $94,700 Contractual Services - $447 $4,170 $4,255 Commodities - $423 $117,290 $128,710 Capital Outlay - - - $4,455 Total Dept. Budget $2,664,167 $2,763,773 $3,122,370 $3,156,515 0 N O M a� 0 N a ti I 0 0 a� b 4 0 N cz a� 03 0 w ! P-4 0 U Paducah Human Rights Commission (PHRC) Department Mission The Paducah Human Rights Commission was formed May 26, 1964, the same year the U.S. Civil Rights was initially established, to safeguard all individuals within the City and McCracken County from discrimination in housing, employment and public services, especially when it comes to race, color, ADA, age, religion, sex/sexual orientation, and national origin. The Paducah Human Rights Commission: • Advocates for human and civil rights; • Investigates and mediates discrimination complaints, and when appropriate, provides referrals to other governmental agencies; • Resolves community disputes and issues involving individual or systematic illegal discrimination; • Advises the City of Paducah on human rights issues; • Collaborates with public and private sectors to promote education on how to prevent and eliminate discrimination citywide. Department Narrative: PHRC FY2015 Highlights: • PHRC "Raising the Standard" television show continues to mature into the educational and community/regional outreach tool for which it was designed. Advanced partnership with the NAACP. • New partnership with Community Coming Together. • New partnership with Racial Unity Committee. • New partnership with Victory Through Grace Ministries. • Student intern initiative continues. A 2015/2016 project is planned, and continued school presentations, utilizing interns when possible. • Co -Sponsor for multiple non-profit efforts... promotion, door prizes, monetary, table promotional displays. • Chairperson Management Seminar/Training. • April Fair Housing Luncheon continues, with the annual Fair Housing Award. • The annual "Evening of Performance: held each May, and by design to educate the community about PHRC while providing diverse entertainment, will take on a new face this year, with primary educational emphasis placed upon excessive force and violence throughout our nation. • Continue to maintain office through temporary employment service. Objectives for FY2016: Maintain/enhance/expand current initiatives/programs. Budget Summarv: Paducah Human Rights Commission (PHRC 43 0M Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Personal Services - - - - Contractual Services $25,183 $23,477 $28,520 $24,060 Commodities $15,956 $13,892 $13,435 $17,895 Capital Outlay - - - - Total Dept. Budget $41,139 $37,369 $41,955 $41,955 43 0M Human Resources Department Mission The mission of the Human Resource Department is to provide effective human resource management by developing and implementing policies, programs and services which contribute to the attainment of City and employee goals by: • Properly balancing the needs of the employees and the needs of the City. • Ensuring a diverse workforce in a safe and discrimination/harassment free environment by maintaining compliance with employment laws and government regulations; providing management and employee training; and developing policies and procedures. • Providing training and development in areas of effective leadership; employment law and government regulation, and litigation avoidance. • Hiring the most qualified employees by pre -planning staffing needs; ensuring an effective internal interview process; increasing City visibility in the employment marketplace; and identifying the best and most cost effective recruitment sources. • Retaining our valued employees by assuring effective leadership qualities in our managers; providing competitive wages and benefits; conducting exit interviews and supplying relevant feedback to management; and enhancing two-way communication between employees and management. Staffm Summary: Human Resources HR/Risk Director HR Generalist Actual Grade FY2013 V 1.0 G 2.0 Above all, employees will be provided the same concern, respect, and caring attitude within the organization that they are expected to share externally with every City of Paducah customer. The Human Resource Department consists of two divisions: HR Administration and Risk Management. HR Administration: This division formulates polices and develops programs in the full range of employment strategies to ensure compliance and services of the highest quality. In addition, this division works 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: This division assists in reducing accidents, injuries, and workers' compensation insurance costs for the City of Paducah through enhanced loss control efforts and continuing to reinforce risk training and strategies for the City's 300+ full-time employees. Risk Management also negotiates and processes payments from the Insurance Fund for expenditures related to liability, workers' compensation, property insurance and deductibles. Actual Revised Adopted FY2014 FY2015 FY2016 1.0 1.0 1.0 2.0 2.0 2.0 TOTAL 3.0 3.0 3.0 3.0 44 LdF Department Narrative: Human Resources FY2015 Highlights: • Enhanced wellness incentives: o Reintroduced Edumedics to employees with an additional incentive offer for first time participants. Edumedics is a program designed to improve the health of employees struggling with high blood pressure, diabetes and/or hyperlipidemia. o Adjusted the wellness program to reflect an added focus on biometric results and non - nicotine use. The wellness incentives also outline approved fitness activities that earn employees premium credits including several City of Paducah organized events such as the Couch to 5K program, free 5K run/walks, and a 10 mile hike at Land Between the Lakes. • Completed negotiation process with AFSCME - new contract to begin July 1, 2015. • Moved from Avesis Vision Plan to Anthem Blue View Vision, resulting in lower employee premiums and a larger network of providers. • By not filling the position of HR Director, which became vacant early in FY2015, the department was able to save salary dollars. • Amended two policies: o Drug and Alcohol testing policy to reflect changes in case law o Discipline Policy Objectives for FY2016: • Implement Supervisor Training in Risk and Safety to improve loss control efforts throughout the City. • Research and adjust plans, rates, and wellness incentives to conform to ACA guidelines and reporting requirements as changes occur, • Human Resources Leadership Training for new supervisors and managers. • Review and consider extension of the Edumedics contract. • Implement new HR department software. Budget Summary: Human Resources Department Summary: Personal Services Contractual Services Commodities Actual Actual FY2013 FY2014 $218,377 $223,551 $40,977 $30,181 $36,599 $39,036 Revised Adopted FY2015 FY2016 $225,120 $215,045 $38,250 $43,485 $45,660 $49,020 Capital Outlay - $1,903 - $1,500 Total Dept. Budget $295,953 $294,671 $309,030 $309,050 45 0 N O M h I kn 0 N h I 0 0 �1 4- 0) bb zs CIS W 0 N tti a� ca f; c� U 'd Cd a 0 U Other Genual Fund Divisions This page contains the Budget Summaries for the Cable Authority, Main Street, Special Projects, and Interfund Transfers. Budget Summary: Cable Authority Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Contractual Services $84,242 $83,608 $82,565 $82,600 Commodities $ 8 $4 $10 $10 Capital Outlay - $430 $3,000 $1,000 Total Dept. Budget $84,250 $84,042 $85,575 $83,610 Budget Summary: Main Street Actual Actual #Revised Adopted FY2013 FY2014 FY2015 FY2016 Personal Services $193,098 $23,039 - - Contractual Services $15,926 $28,790 - - Commodities $147,747 $115,977 - - Capital Outlay - $732 - - Total Dept. Budget $356,771 $168,538 - - *The Main Street cost center was closed in FY2014. The department was absorbed into the Parks and Planning Departments BudLyet Summarv: Sneeial Proieets* Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Leave Expense $25,736 $85,409 - - PJC Property Tax $300,087 $302,463 - - Total Dept. Budget $325,823 $387,872 - - *The Special Projects cost center is used for year-end financial statement presentation entries only Budget Summary: Interfund Transfers (out) Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Grant Fund $5,049 - - - Investment Fund - $2,500 $265,750 $261,000 E911 Fund $528,268 $472,794 $568,925 $588,490 Debt Service Fund $744,061 $648,719 $499,680 $493,740 Capital Projects Fund $1,171,712 $674,724 $971,250 - Civic Center Fund $30,359 $27,872 $35,700 $42,010 Rental Prop. Fund $39,495 $13,550 - - Fleet Main. Fund $140,332 $163,829 $190,065 $188,480 Insurance Fund $6,885 $98,657 $55,000 $60,000 PFPF Fund $471,310 $411,845 $375,150 $395,000 Oak Grove Cem. $125 - - - Total Dept. Budget $3,137,596 $2,514,490 $2,961,520 $2,028,720 M OTHER GOVERNMENTAL FUNDS In addition to the General Fund, the City utilizes 11 other Governmental Funds. These funds are: Municipal Aid Program Fund, Investment Fund, CDBG Fund, HOME Grant Fund, E911 Fund, Court Awards Fund, Debt Service Fund, Capital Improvements Fund, Bond Fund, Rental Property Fund, and Radio Depreciation & Operation Fund. 47 Municipal Aid Program (MAP) Fund Fund Description The Kentucky Transportation Cabinet administers the revenue sharing program; Municipal Aid Program (MAP) funded by motor fuel taxes as provided by Kentucky Revised Statues (KRS) 177.320 through 177.366. Paducah's allocation of State motor fuel tax funds has historically averaged $500,000 annually. MAP funding is based on population as determined by the most recent Census. Kentucky law requires the City to account for state shared gas tax money in a separate fund. The City traditionally adds a transfer from the Investment Fund to the MAP fund for the City's annual paving program. The City maintains approximately 446 lane miles of streets. The Engineering -Public Works Department ranks the streets to prioritize the streets in need of resurfacing. Fund Narrative: In FY2015 the contract for pavement marking was renewed and the City initiated the process for renewing the resurfacing contract. Objectives for FY2016: • Continue to resurface streets based on the priority list established and maintained by the City Engineer/Public Works Director and the Street Superintendent. Municipal Aid Program Fund Statement of Revenue and Expenditures Expenditures Contractual Services $1,000 $1,200 $1,200 $1,200 Commodities - $820 - - Capital Outlay $1,190,979 $1,519,187 $1,638,000 $1,599,000 Interfund Transfers Capital Projects Fund $200,000 - - - Total Expenditures $1,391,979 $1,521,207 $1,639,200 $1,600,200 A Actual FY2013 Actual FY2014 Revised FY2015 Adopted FY2016 Revenue Taxes $663,057 $597,079 $680,000 $480,000 Interest Income $13,662 $13,959 $8,000 $6,000 Interfund Transfers Investment Fund $707,606 $513,000 $800,000 $825,000 Bond Fund $152,394 - - - Total Revenue $1,536,719 $1,124,038 $1,488,000 $1,311,000 Expenditures Contractual Services $1,000 $1,200 $1,200 $1,200 Commodities - $820 - - Capital Outlay $1,190,979 $1,519,187 $1,638,000 $1,599,000 Interfund Transfers Capital Projects Fund $200,000 - - - Total Expenditures $1,391,979 $1,521,207 $1,639,200 $1,600,200 A Investment Fund Fund Description The City of Paducah levies a tax of 2.0 percent called the Occupational License Fee, also known as the Payroll Tax. The Occupational License Fee is paid by people who work within the City of Paducah. In other words, for every $1.00 earned, $0.02 is paid to the City to support local service. The Occupational License Fee is the largest revenue source for the City. In 2005, the City of Paducah made the decision to increase the fee from 1.5 percent to its current 2.0 percent. The first 1.5 percent of the fee is placed into the General Fund with the remaining 0.5 percent placed into a separate account, the Investment Fund. Expenditures from the Investment Fund are dedicated to economic development, neighborhood redevelopment, infrastructure/capital investment, and property tax relief The public is informed of how the funds are being utilized through quarterly scorecards available on the City of Paducah's website: www.12aducahky.gov. Fund Narrative Since the Investment Fund's creation in 2005, the allocation of dollars spent among the dedicated categories of economic development, neighborhood redevelopment, and infrastructure/capital investment have changed. In the first few years of its existence, the spending allocation was nearly equally divided among those three categories. However, in the most recent fiscal year, approximately half the spending allocation is dedicated to economic development. Also, a third of the allocation for infrastructure/capital investment and a half of the allocation for economic development are dedicated to debt service for previous capital projects or for existing economic development agreements. The percentage of the Investment Fund dedicated to Neighborhood Redevelopment has fallen to less than 10 percent. In summary, the annual revenue of the Investment Fund is completely allocated. Funding priorities will require review if new commitments are to be made from this fund. Objectives for FY2016: • Review funding priorities. Continue five-year fund projections. Investment Fund Statement of Revenue and Expenditures Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Revenue Licenses & Permits $4,522,942 $4,469,857 $4,775,000 $4,800,000 Interest on Investments $5,609 - - - Other Fees - $3,701 - - Interfund Transfers General Fund - $2,500 $265,750 $261,000 Capital Projects Fund $117,083 - - - Total Revenue $4,645,634 $4,476,058 $5,040,750 $5,061,000 Expenditures - Economic Development Contractual Services $601,986 $542,700 $498,150 $500,000 Contributions $275,500 $152,500 $182,500 $167,500 Expenditures - Neighborhood Development Contractual Services $2,200 $3,000 $3,000 $3,000 Contributions $20,000 $20,000 $20,000 $20,000 Interfund Transfers General Fund $250,000 $250,000 $194,500 $179,500 MAP Fund $707,606 $513,000 $800,000 $825,000 HOME Fund $168,000 - - - Debt Service Fund $1,252,032 $1,363,251 $1,894,640 $1,598,490 Capital Projects Fund $1,185,274 $2,166,680 $1,719,600 $1,688,680 Downtown CIP Fund - $295,093 - - Civic Center Fund - - - $78,000 Rental Property Fund $225,169 - - - Total Expenditures $4,687,767 $5,306,224 $5,312,390 $5,060,170 The Investment Fund detailed projections through FY2020 can be found in the Appendix, pages 85-87 of this document. 50 Community Development Block Grant Fund Fund Description The Community Development Block Grant (CDBG) program is a flexible 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. Fund Narrative During FY2016 CDBG funding application round, the City of Paducah will apply for two projects. The first will be for the Four Rivers Recovery Center — Center Point Recovery Center in the amount of $250,000 through the Public Services (Recovery Center) program. This funding will aid the recovery center with personnel expenses related to providing drug rehabilitation services. The second project will be for $500,000 through the Community Projects program to demolish the structure located at 432 Broadway. Obiectives for FY2016: • Application for $250,000 on behalf of the Four Rivers Recovery Center. No match is required. • Application for $500,000 to demolish the structure located at 432 Broadway. A 25% match is required. CDBG Fund Statement of Revenue and Expenditures Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Revenue Grants $434,593 $802,907 $1,250,000 $750,000 Other Fees $38,197 $75,903 - - Interfund Transfers Capital Projects Fund - - - $125,000 Total Revenue $472,790 $878,810 $1,250,000 $875,000 Expenditures Contractual Services $472,790 $878,810 $1,250,000 $875,000 Total Expenditures $472,790 $878,810 $1,250,000 $875,000 51 HOME Grant Fund Fund Description The HOME Investment Partnerships Program (HOME), provides formula grants to States and localities that communities use — often in partnership with local nonprofit groups — to fund a wide range of activities including building, buying, and/or rehabilitating affordable housing for rent or homeownership or providing direct rental assistance to low-income people. HOME is the largest Federal block grant to state and local governments designed exclusively to create affordable housing for low-income households. Fund Narrative The Planning Department will not submit a HOME grant application for the Kentucky Housing � Corporation in FY2016 due to changes in the program requirements. o Objectives for FY2016: *� • Not Applicable. FOSz HOME Fund Statement of Revenue and Expenditures � a 52 Actual Actual Revised Adopted pq FY2013 FY2014 FY2015 FY2016 Revenue �D Grants $107,500 $158,000 - - :z Property Rent & Sales - $270,335 - - Other Fees $308,112 - - - o Interfund Transfers $168,000 - -Cq - Total Revenue $583,612 $428,335 - - Expenditures Contractual Services $357,947 $468,018 - - Total Expenditures $357,947 $468,018 - - � a 52 E911 Fund Department Mission The mission of the Department of Emergency Communications 911 Center is to provide timely and appropriate response to requests for assistance in case of emergency throughout McCracken County and the City of Paducah by providing high quality, efficient, and cost-effective communications support for public safety agencies and for the residents of McCracken County and the City of Paducah; facilitating the development of highly trained, proficient, dedicated and self -motivated personnel; constantly seeking ways to improve the performance of its employees and the quality of the services they provide to the community; and accomplishing the above within all legal and constitutional requirements through cooperation with governmental and community agencies and the public. E911 consists of three divisions; Administration, Support Personnel, and Communications Personnel. Fund Narrative Administration: Administration oversees and manages the 911 center and creates and enforces policy and creates the budget for the center. The Director of 911 currently answers to an eleven member board comprised of the users of the 911 system and City and County elected officials. Support Personnel: The 911 center has an Administrative Secretary that works for the 911 Director in a support role and a Database Administrator that ensures that all address within Paducah and McCracken County are correct including reviewing permits for new structures and adding information to our software to ensure responder's safety. Communications Personnel: Current authorized staffing in the communications division is eighteen. This includes three Supervisors, three Assistant Supervisors, and twelve Tele - communicators that work ten-hour shifts per day. FY2015 Highlights: • Inside renovations including painting, carpet and tile. • City of Paducah adopted resolution to maintain current 911 operation, declining a proposal from KSP. Objectives for FY2016: • Planning stages for a new public safety radio system. • PIanning stages for a new 911 phone system. Advanced leadership training of supervisors. 53 E911 Fund Statement of Revenue and Expenditures Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Revenue $1,302,261 $1,318,464 $1,366,125 $1,358,270 Taxes $661,152 $680,812 $640,000 $615,000 Grants $396,037 $395,311 $473,860 $487,930 Interest Income $2,450 $2,341 $1,250 $900 Other Fees $1,326 $134 - - Interfund Transfers $1,651,391 $1,683,825 $1,692,320 General Fund $528,268 $472,794 $568,925 $588,490 Total Revenue $1,589,233 $1,551,392 $1,684,035 $1,692,320 Expenditures Personal Services $1,302,261 $1,318,464 $1,366,125 $1,358,270 Contractual Services $128,846 $162,401 $134,470 $143,055 0 Commodities $162,585 $170,526 $183,230 $183,995 N Capital Outlay - - - $7,000 a Total Expenditures $1,593,692 $1,651,391 $1,683,825 $1,692,320 ti 54 Staffing Summary N Actual Actual Revised Adopted Grade FY2013 FY2014 FY2015 FY2016 ti E911 Director 1.0 1.0 1.0 1.0 Assistant Director 1.0 1.0 1.0 1.0 0 Administrative Secretary 1.0 1.0 1.0 1.0 M Database Administrator 1.0 1.0 1.0 1.0 Supervisor 3.0 3.0 3.0 3.0 -d Assistant Supervisor 3.0 3.0 3.0 3.0 Tele -communicator 12.0 12.0 12.0 12.0 1%0 TOTAL 22.0 22.0 22.0 22.0 0 N 03 N U r!� 03 U z 'C Cd a 0 U 54 Court Awards Fund Description For many years, the court system in Kentucky — at the conclusion of successful prosecutions — has awarded money and property to law enforcement agencies that were seized during criminal investigations. This money and property is 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 "buy" money, but the department has also used the money to purchase in -car computers and other investigative tools. Fund Narrative The available balance in the state Court Awards Fund currently is just less than $80,000. 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. In FY2015, the Paducah Police Department paid out more than $6,800 to purchase drugs, pay informants, and conduct other criminal investigations. Court Awards Fund Statement of Revenue and Expenditures Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Revenue Fines $27,662 $82,704 $20,000 $30,000 Interest Income $1,615 $1,954 $500 $1,000 Total Revenue $29,277 $84,658 $20,500 $31,000 Expenditures Contractual Services $50,281 $21,568 $25,750 $25,750 Commodities - - - $1,000 Capital Outlay - - - $25,000 Total Expenditures $50,281 $21,568 $25,750 $51,750 55 OF U ct a w 0 MW u L- - 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. Fund Narrative The City considers debt financing for major, non-recurring items, which are typically capital in nature. The Debt Service Fund currently accounts for the activity of the eleven notesibond issues. Final maturity dates on these debt issues range from FY2020 to FY2032. The primary funding source for debt service payments is the Investment Fund, although there are General Fund transfers and rental income received as well. Over the past 5 years, the City has taken advantage of historically low interest rates by refinancing four bond issues. In doing this, the City has saved in excess of $2.4 million ($1.9 million present value) over the life of the issues. City of Paducah, KY Analysis of Bonds Refinanced In Past 5 Years Totals Year of Original Issue 2001 2004 2010 2005 Year of Refinancing Issue 2010 2011 2014A 2014B Amount of Bonds $6,725,000 $3,780,000 $5,545,000 $4,225,000 $20,275,000 Refunded Dollars Saved over life of $986,000 $592,000 $380,691 $466,413 $2,425,104 Issue Dollars Saved over life of $798,000 $443,000 $305,374 $365,026 $1,911,400 Issue - Present Value Savings as a % of Refunded Bonds (target 11.8% 11.7% 5.5% 9.5% 5% >) Q• Debt Fund Statement of Revenue and Expenditures Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Revenue Licenses & Permits $570,169 $581,698 $581,720 $583,320 Property Rent & SaIes $405,796 $202,898 - $289,000 Charges for Service $7,086 $95,558 $197,040 $52,385 Interfund Transfers $172,737 $175,920 $181,265 $186,555 General Fund $744,061 $648,719 $499,680 $493,740 Investment Fund $1,252,032 $1,363,251 $1,894,640 $1,598,490 Total Revenue $2,979,144 $2,892,124 $3,173,080 $3,016,935 Expenditures Contractual Services $900 $1,500 $1,500 $1,500 Agent Fees KLC $83,875 $78,880 $79,275 $75,150 2001 Series $580,798 $581,698 $581,720 $583,315 2003 Series $172,737 $175,920 $181,265 $186,555 2004 Series $393,583 $394,014 $394,080 $393,775 2005 PFPF $495,461 $497,219 $498,180 $492,235 2009 KLC $117,165 $118,499 $123,055 $125,575 2009 KACO $200,728 $201,453 $201,955 $202,230 2010 Series $448,985 $457,702 $453,990 $450,000 2011 Margaret Hank $25,000 $25,000 $25,000 $25,000 Murray State University $175,000 $174,999 $175,000 $175,005 2013 Series - $35,240 $308,060 $306,595 2014 Series - - $150,000 - Total Expenditures $2,694,232 $2,742,124 $3,173,080 $3,016,935 City of Paducah, KY Projected Annual Debt Service (Principal & Interest) By Fiscal Years $3.5 $3.0 $3.0 $3.0 $3.0 $3.0 $3.0 $3.0 $3.0 $3.0 c $3.0 $2.6 S $2.5 52.3 $2.0 $2.0 $1.5 $1.3 51.3 $1.2 $1.0 $6.6 - - - $0.5 $0.2 $0.0 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 57 Capital Improvements Fund Fund Description The Capital Improvements Fund is used to account for the acquisition and construction of major capital facilities and equipment other than those financed by proprietary and trust funds. Fund Narrative Capital projects accounted for in this fund include all long-lived infrastructure such as greenway trails, riverfront development, streets, sidewalks, parks and public buildings, along with equipment like fire trucks, radios, police cars, road graders and bulldozers, telecommunications equipment, and computer hardware and software. The source of funding for these projects typically includes transfers from other funds (primarily the Investment Fund), debt proceeds, or grants/endowments. Most of the appropriations included in the Capital Improvement Fund are derived from the City's 5 -year Capital Improvement Plan, which is continually reviewed and updated. Capital Improvements Fund Statement of Revenue and Expenditures Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Revenue Grants $2,255,964 Property Rent & Sales $843,747 Charges for Service $53,013 Interest Income $5,609 Other Fees $263,880 $5,400,145 $4,791,000 $11,749,000 $167,460 - - $21,908 - - $1,124,679 - $750,000 Interfund Transfers General Fund $1,171,712 $674,724 $971,250 - Municipal Aid Fund $200,000 - - - Investment Fund $1,185,274 $2,166,680 $1,719,600 $1,688,680 Capital Projects Fund $258,444 $186,054 $67,000 - Bond Fund $135,409 $2,522,000 - $1,271,000 Total Revenue $6,373,052 $12,263,650 $7,548,850 $15,458,680 Expenditures General Government $173,342 $3,335,129 $729,350 $2,657,430 Inspection $85,131 $176,781 $77,500 $70,000 Planning $118,307 $118,307 $6,250 $6,250 Police $75,389 $261,786 $132,000 $24,000 Fire $35,131 $4,582 - - Engineering/Public Works $1,932,926 $6,431,478 $5,794,500 $11,691,000 Main Street $28,926 $349,969 $253,000 $230,000 Special Projects $1,875,668 $1,248,403 $821,200 $1,755,000 Interfund Transfers General Fund $105,391 - $1,870 - Investment Fund $117,083 - - - CDBG Fund - - - $125,000 Capital Projects Fund $258,444 $186,054 $67,000 - Total Expenditures $4,805,738 $12,112,489 $7,882,670 $16,558,680 Capital Improvement Fund — Fiscal Year 2016 Project Listing Project Name FY2016 Budget Expenditures Airport Operation Subsidy $136,430 City -Wide Software Upgrade (partial) $350,000 Hotel Site Development $900,000 Bond Proceeds (2013B GOB) $1,271,000 Lien Recovery/Foreclosures $70,000 Coca Cola $6,250 LEPP Grant — Bullet Proof Vests $24,000 Floodwall Rehabilitation $150,000 Olivet Church Road Signal $50,000 County PK Road/Higdon Development $31,000 Riverfront Development Phase 1 B (Local) $430,000 Riverftont Development Phase IB (FHWA) $3,920,000 Riverfront Development Phase 1B (BIG) $910,000 Olivet Church Road (State of KY) $6,200,000 Roof Stabilization $50,000 Upper Story Living $75,000 Fagade Grant Program $20,000 Downtown Business Grant $50,000 Downtown Pocket Park $35,000 Greenway Trail Grant Project $520,000 Fountain Ave. Property Acquisition $100,000 Fountain Ave. Home Owner Incentives $60,000 General Facility Maintenance $75,000 MLK & 13`h Street Park $1,000,000 Interfund Transfers CDBG Interfund Transfer $125,000 Total 2016 Expenditures $16,558,680 59 Bond Fund Fund Description The Bond Fund accounts for the receipt and disbursement of the City's bond proceeds. Most bond proceeds are transferred to capital projects within the Capital Improvements Fund. Fund Narrative This fund currently contains $1.26 million dollars which will be utilized for capital projects in FY2016. Bond Fund Statement of Revenue and Expenditures Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Revenue Bond Proceeds - $9,275,683 $4,225,000 - Interest Income $1,527 $13,949 - $2,000 Interfund Transfers Investment Fund - $295,093 - - Total Revenue $1,527 $9,584,725 $4,225,000 $2,000 Expenditures Debt Service - $5,798,777 $4,225,000 - Interfund Transfers Municipal Aid Fund $152,394 - - - Capital Projects Fund $135,409 $2,522,000 - $1,271,000 Total Expenditures $287,803 $8,320,777 $4,225,000 $1,271,000 59 0 N d M N 0 ti I 0 N a I S4 0 0 Aa a� b G4 0 N CIS0 U w Cd U "C5 cd 4-4 O U Rental Property Fund Fund Description The purpose of the Rental Property Fund is to capture expenses associated with property that is owned but not occupied by the City of Paducah. These buildings include: Seaman's Church Institute/River Heritage Museum Market House Theater Probation & Parole Building Paducah Railroad Museum W.C. Young Community Center Oscar Cross Boys & Girls Club, Park Avenue location Fund Narrative: In FY2015, the City of Paducah was able to retain tenants of occupied buildings with minimum expense. Engineering -Public Works initiated building assessments to better prepare and plan for future responsibilities. Obiectives for FY2016: • Continue to maintain rental property with minimum expense. Rental Property Fund Statement of Revenue and Expenditures Expenditures Actual FY2013 Actual FY2014 Revised FY2015 Adopted FY2016 Revenue $16,913 $14,678 $14,830 $19,925 Property Rent & Sales $138,554 $129,906 $134,920 $134,920 Interfund Transfers General Fund $39,495 $13,550 - - Investment Fund $225,169 - - - Total Revenue $403,218 $143,456 $134,920 $134,920 Expenditures Contractual Services $16,913 $14,678 $14,830 $19,925 Commodities $276,836 $29,838 $70,090 $64,545 Interfund Transfers General Fund $109,386 $99,572 $50,000 $50,450 Total Expenditures $403,135 $144,088 $134,920 $134,920 61 Radio Depreciation & Operation Fund Fund Description The Radio Depreciation/Operation Fund was established in FY2001 for the purpose of monitoring the revenues & expenses of the City's 800 MHz radio system. Fund Narrative The Radio Depreciation & Operation Fund is used to account for the cost of operating the City's 800 MHz radio system in a manner similar to private business. The intent of the City of Paducah is to capture the cost of providing services on a continuing basis, financed primarily through user charges. 800 MHz Radio Units Airport, 23 PATS, 26 Other, Utility 56 Companies, 46 City of McCracken Paducah, County. 219 407 Radio Depreciation Fund Statement of Revenue and Expenditures Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Revenue Property Rent & Sales $133,483 $141,296 $123,940 $123,940 Interest Income $6,413 $7,193 $3,000 $4,800 Total Revenue $139,896 $148,489 $126,940 $128,740 Expenditures Contractual Services $31,068 $32,181 $36,060 $35,875 Capital Outlay $6,060 $11,276 $25,000 $37,000 Total Expenditures $37,128 $43,457 $61,060 $72,875 X m ENTERPRISE FUNDS Enterprise Funds are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs of providing goods and services to the general public on a continuing basis be financed or recovered primarily through user charges. The City utilizes 2 enterprise funds; Solid Waste Fund, and Civic Center Fund. 63 Solid Waste Department Mission The Engineering -Public Works (EPW) Department is dedicated to serving the citizens of Paducah by providing professional engineering services that enhance the quality of life for the people who live in and visit the City of Paducah. Through the use of teamwork and coordination of well -organized divisions within the EPW Department itself, we not only provide effective and efficient support services for other City departments but we strive to use cost effective resources to deliver quality solid waste services, maintain streets, city facilities, and the City's entire vehicle & equipment fleet while working diligently to maintain the City's floodwall in order to protect the citizens, businesses and assets within the City of Paducah. The Solid Waste Department consists of 5 divisions: Administration, Residential Collection, Commercial Collection, Compost and Yard Debris Recycling, and Bulk, Brush & Leaf. Administration: This division supervises, directs, administers, and manages the resources of all solid waste funds. It ensures that solid waste collection and disposal systems are provided for the customers in an efficient, effective, and economical manner, at or below competitive market rates, and adheres to state and federal regulations. Administration maintains an inventory of all rollouts and dumpsters. The annual Spring Clean-up Day for Paducah and McCracken County residents is organized and managed by this division. Administration also works with the Compost Facility to improve its operations and offer a high quality composted bio -solids product. Residential Collection: The Residential Collection division provides collection and disposal of solid waste for the residential and commercial roll-out customers. Residential customers are on a once per week schedule. Commercial roll- out customers have the option of multiple pickups per week, depending on the customers' needs. This division also assists in weekly collection of yard waste. This service is to be provided in an efficient, effective, and economical manner, while complying with federal and state mandated regulations. The division maintains an inventory of all rollouts and manages their repair and replacement needs. Commercial Collection: The Commercial Collection division is responsible for the collection and disposal of commercial solid waste materials contained in dumpsters. This division maintains an inventory of all dumpsters and manages their repair and replacement needs. Compost and Yard Debris Recycling: The Compost Facility locate on North 81" 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 using yard waste collected and combining it with bio solids from the wastewater treatment plant to produce an enriched soil amendment. Bulk, Brush, & Leaf: This division of Solid Waste provides collection of separated green waste to include tree limbs, bagged grass clippings, bagged leaves, and brush. This division also collects and disposes of white goods, furniture, and green waste at or below competitive market rates, in an economical and effective manner. ME 0 N 0 M U ti I 0 N ti I 0 0 A4 a� b 0 N C1 a� Cc U .CO i U Cd a 0 R Department Narrative: Solid Waste FY2015 Highlights: • Updated and continue tracking all serial numbers on rollouts and dumpsters that have serial numbers. • Verified all account changes match the services provided. • Created replacement priority system for commercial dumpsters. • Continued to purchase slant top dumpsters which decreases the occurrence of broken lids. Objectives for FY2016: • Create a system to label and track dumpsters that do not have serial numbers from manufacturer. • Adjust residential & commercial routes for better efficiency. • Create better efficiency in the collection of yard debris & bulk items. • Replace compost yard office building. • Increase number of employees with compost operator's license. • Renew State permit for compost facility. Staffing Summarv: Solid Waste/Engineering/Public Works TOTAL 25.40 25.40 25.40 25.40 65 Actual Actual Revised Adopted Grade FY2013 FY2014 FY2015 FY2016 Administration City Engineer & Pub. Wks Director Z 0.2 0.2 0.2 0.2 EPW Operations Manager O 0.2 0.2 0.2 0.2 Solid Waste Superintendent N 1.0 1.0 1.0 1.0 Solid Waste Supervisor L 1.0 1.0 1.0 1.0 Administrative Assistant III D 1.0 1.0 1.0 1.0 Residential Collection Laborer C 7.0 7.0 7.0 7.0 Truck Driver C 6.0 6.0 6.0 6.0 Commercial Collection Truck Driver C 4.0 4.0 4.0 4.0 Compost and Yard Debris Recycling Compost Supervisor L 1.0 1.0 1.0 1.0 Compost Equipment Operator C 1.0 1.0 1.0 1.0 Bulk, Brush, & Leaf Right-of-way Maintenance C 3.0 3.0 3.0 3.0 TOTAL 25.40 25.40 25.40 25.40 65 Solid Waste Statement of Revenue and Expenditures Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Revenue Grants $47,200 $55,112 $30,000 $30,000 Property Rent & Sales $86,807 $13,422 $7,500 $75,000 Charges for Services $4,362,520 $4,410,059 $4,350,000 $4,368,000 Interest Income $49,292 $48,189 $17,500 $28,000 Other Fees $9,540 $9,643 - $3,000 Total Revenue $4,555,359 $4,536,425 $4,405,000 $4,504,000 Expenditures Administration $720,441 $689,227 $736,940 $743,245 Residential Collection $1,459,095 $1,508,778 $1,755,390 $2,134,645 Commercial Collection $1,188,720 $1,126,801 $1,481,075 $1,494,350 Compost $311,228 $356,606 $393,630 $558,050 Bulk, Brush & Leaf $242,789 $257,160 $260,530 $259,660 Landfill $45,218 $46,663 $45,000 $45,000 Interfund Transfers $240,000 $240,000 $240,000 $240,000 Total Expenditures* $4,207,491 $4,225,235 $4,912,565 $5,474,950 *Capital acquisitions are transferred to the balance sheet at the close of the fiscal year .: NE Solid Waste Expenditure Summary: Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Administration Personal Services $270,984 $260,891 $242,655 $249,650 Contractual Services $79,885 $82,256 $92,390 $129,945 Commodities $37,379 $40,585 $49,620 $35,900 Capital Outlay $274 $2,303 $26,675 $27,750 Depreciation $331,919 $303,192 $325,600 $300,000 Residential Collection Personal Services $676,250 $704,169 $721,065 $734,100 Contractual Services $553,337 $556,789 $545,725 $616,045 Commodities $220,367 $240,738 $232,575 $211,500 Capital Outlay $9,141 $7,082 $256,025 $573,000 Commercial Collection Personal Services $215,549 $221,921 $227,580 $234,750 Contractual Services $754,461 $725,840 $757,800 $769,885 Commodities $210,173 $176,313 $207,480 $189,215 Capital Outlay $8,537 $2,727 $288,215 $300,500 Compost & Yard Debris Personal Services $128,713 $129,777 $131,885 $133,465 Contractual Services $117,287 $113,632 $134,135 $131,100 Commodities $64,925 $93,257 $127,290 $93,085 Capital Outlay $303 $19,940 $320 $200,400 Bulk, Brush, & Leaf Personal Services $170,067 $174,453 $174,490 $174,610 Contractual Services $38,372 $51,358 $47,695 $49,425 Commodities $33,963 $31,177 $38,000 $34,625 Capital Outlay $387 $172 $345 $1,000 Landfill Contractual Services $45,218 $46,663 $45,000 $45,000 Interfund Transfers General Fund $240,000 $240,000 $240,000 $240,000 Total Expenditures $4,207,491 $4,225,235 $4,912,565 $5,474,950 67 Civic Center Fund Fund Description The main function of the Robert Cherry Civic Center is to provide rental services at a competitive rate. The Parks Services Department is responsible for overseeing the rentals at the Robert Cherry Civic Center. Parks' staff is responsible for handling the reservations, obtaining set up information and making sure that all documentation is in place prior to the rental date. An outside vendor is contracted to provide cleaning and set up services for the events. Obiectives for FY2016: • Increase rental revenue. • Roof replacement. Civic Center Fund Statement of Revenue and Expenditures Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Revenue Rental Income $38,265 $41,266 $36,000 $40,000 Interest on Checking ($145) ($5) - - Interfund Transfers $44,215 $54,380 Depreciation General Fund $30,359 $27,872 $35,700 $42,010 Investment Fund - - - $78,000 Total Revenue $68,479 $69,133 $71,700 $160,010 Expenditures Contractual Services $20,659 $21,861 $27,485 $27,630 Commodities $47,320 $50,094 $44,215 $54,380 Depreciation $10,021 $10,021 $10,025 $10,025 Total Expenditures $78,000 $81,976 $81,725 $92,035 L -Aft -MV s w.s A 0 lip INTERNAL SERVICE FUNDS Internal Service Funds are used to accumulate and allocate costs internally among the City's various functions. The City utilizes 4 internal service funds; FIeet Maintenance Fund, Fleet Lease Fund, Insurance Fund, and Health Insurance Fund. U Fleet Maintenance Fund Department Mission The Fleet Maintenance Division of Engineering -Public Works 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 that are responsible to the needs of the customer departments and that conserve vehicle value and equipment investment. This division maintains and repairs all City vehicles including police and fire vehicles, solid waste trucks, heavy equipment, and lawn maintenance equipment. Fleet Maintenance also oversees the purchase of all vehicles and equipment in addition to facilitating the auction of surplus items and vehicles that have come to the end of their useful lifespan with the City. Department Narrative: Fleet Maintenance FY2015 Highlights: • Ordered, prepared and put into service five new police interceptors, two refuse trucks, two dump trucks for the Street Division and one vehicle for the Fire Department. • Mechanics completed more than 1,338 service tickets. Objectives for FY2016: • Coordinate with IT to implement a bar code scanning system for inventory. • Continue efforts to streamline inventory. • Continue to purchase fuel-efficient (greener) vehicles. City of Paducah, KY Fleet Operating Expenses FY2003 to Present $625 $500 3 $375 $250 $125 oo� oo� ooh oo� oo� oo� ooq opo o�� o 44 ���444�ti 4yti 70 Staffing Summary: Fleet Maintenance Fund Actual Actual Revised Adopted Grade FY2013 FY2014 FY2015 FY2016 Fleet Maintenance EPW Fleet/Maintenance Superint. O 0.5 0.5 0.5 0.5 EPW Fleet Supervisor L 1.0 1.0 1.0 1.0 Administrative Assistant III D 1.0 1.0 1.0 1.0 Fleet Mechanic II I 4.0 4.0 4.0 4.0 TOTAL 6.5 6.5 6.5 6.5 Fleet Maintenance Fund Statement of Revenue and ExAenditures Cz U C6 >^ Cz U 'C 4-4 «i O >, U 71 Actual Actual Revised Adopted N FY2013 FY2014 FY2015 FY2016 c; Revenue Property Rent & Sales $131 - - - Interest Income $22 $25 - - ti Internal Service Rev. $371,661 $354,721 $347,500 $347,500 Other Fees $294 $290 $250 $100 Interfund Transfers N General Fund $140,332 $163,829 $190,065 $188,480 Interfund Transfers $8,775 - - Total Revenue $521,215 $518,865 $537,815 $536,080 ti Expenditures Personal Services $404,298 $438,893 $433,555 $437,580 O Contractual Services $33,461 $33,272 $35,045 $34,700 M Commodities $60,621 $72,755 $62,860 $58,000 Capital Outlay $4,338 $757 $5,800 $5,800 -d Depreciation $10,724 $10,480 $8,645 $8,000 Total Expenditures $513,442 $556,157 $545,905 $544,080 � 0 N cd N >' Cz U C6 >^ Cz U 'C 4-4 «i O >, U 71 Fleet Lease Trust Fund Fund Description The Fleet Lease Trust Fund is used to account for all manner of financial activity regarding the accumulation of funds for, and the purchase of, vehicles and heavy equipment by departments in the General Fund. Fund Narrative The Fleet Lease Trust Fund, which was created in FYI 999, ensures that appropriate funding is available for the replacement of vehicles and heavy equipment owned by the City through the General Fund. When a new vehicle is purchased, a lease amount is calculated by dividing the cost of the vehicle over its expected useful life. Each department pays the lease amount monthly into the Fleet Lease Trust Fund. When the vehicle 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 vehicle. Solid Waste and Fleet Maintenance Fund vehicles, are not included in the Fleet Lease Trust Fund. Fleet Lease Vehicle Totals by Department Planning, 2 L 72 Fleet Lease Trust Fund Statement of Revenue and Expenditures Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Revenue Property Rent & Sales $771,060 $758,158 $808,720 $827,755 Interest Income $35,913 $32,597 $12,500 $22,500 Interfund Transfers Insurance Fund - $8,500 - - Total Revenue $806,973 $799,255 $821,220 $850,255 Expenditures Contractual Services $26,700 $28,400 $32,000 $38,000 Commodities $209 $101 $200 $250 Capital Outlay $423 - $1,048,000 $1,692,000 Depreciation $599,493 $609,352 $744,000 $756,000 Interfund Transfers Fleet Maintenance Fund $8,775 - - - Total Expenditures $635,600 $637,853 $1,824,200 $2,486,250 City of Paducah, Kentucky Vehicle Acquisition by Calendar Year 60 54 50 - 42 40 37_ 23 z 20 -15 13 10 198-00 '01-03 '04-06 '07-09 110-12 '13-15 73 Insurance Fund Fund Description The Insurance Fund captures all manner of revenues & expenditures related to liability, workers' compensation, and property insurance and deductibles of the City of Paducah. Fund Narrative The Insurance Fund was designed to account for the cost associated with the City's insurance activities. The Fund captures all manner of financial activity associated with the City's cost of insurance as well as 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 and workers' compensation insurance as well as commercial crime coverage. In FY2007, the City adopted a $5,000 `first dollars' paid deductible program for workers' compensation insurance coverage. Similar deductible programs were set up in FY2007 to address public officials ($10,000) and law enforcement liability ($25,000) insurance coverages. Insurance Fund Statement of Revenue and Expenditures Revenue Internal Service Revenues Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 $909,105 $929,614 $965,095 $1,107,150 Interfund Transfers General Fund $6,885 $98,657 $55,000 $60,000 Total Revenue $915,990 $1,028,271 $1,020,095 $1,167,150 Expenditures Contractual Services $919,732 $950,950 $1,020,495 $1,161,550 Interfund Transfers Fleet Lease Trust Fund - $8,500 - - Total Expenditures $919,732 $959,450 $1,020,495 $1,161,550 74 Health Insurance Fund Fund Description The Health Insurance Fund is a self-insured fund, internal service fund designed to capture all manner of financial activities associated with the employee health insurance cafeteria plan. Fund Narrative The City of Paducah contracts with Peel & Holland to assist in managing the health insurance program. Premiums charged to the employees and the City's contributions are reviewed annually and adjusted as necessary to keep the self-funded plan sustainable. Re -insurance is purchased through this fund to protect it against catastrophic loss. The City cares about the health of their employees and is committed to supporting wellness. A variety of wellness activities and preventative programs are also included in this fund. As an `associate agency', the Joint Sewer Agency (JSA) participates in the City's health insurance plan. Health Insurance Fund Statement of Revenue and Expenditures Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Revenue Internal Service Revenues $4,216,894 $3,568,847 $3,771,700 $3,762,660 Other Fees $46 - - - Total Revenue $4,216,940 $3,568,847 $3,771,700 $3,762,660 Expenditures Contractual Services $3,692,496 $2,697,967 $3,771,700 $3,762,660 Total Expenditures $3,692,496 $2,697,967 $3,771,700 $3,762,660 75 Paducah Health Insurance Fund's Covered Members by Type CY Emp. E/C E/S Family Total 2015 124 47 31 55 257 2014 120 45 24 58 247 2013 130 43 26 56 255 2012 1 130 1 44 28 55 257 2011 130 41 27 53 251 2010 136 47 33 45 261 Health Insurance Fund Statement of Revenue and Expenditures Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Revenue Internal Service Revenues $4,216,894 $3,568,847 $3,771,700 $3,762,660 Other Fees $46 - - - Total Revenue $4,216,940 $3,568,847 $3,771,700 $3,762,660 Expenditures Contractual Services $3,692,496 $2,697,967 $3,771,700 $3,762,660 Total Expenditures $3,692,496 $2,697,967 $3,771,700 $3,762,660 75 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 2 fiduciary funds; Appointive Employees' Pension Fund (AEPF) and Police & Fire Pension Fund (PFPF). Ko- Appointive Employees' Pension Fund (AEPF) Fund Description The Appointive Employees' Pension Fund (AEPF) of the City of Paducah was established in 1946. It was authorized by the Kentucky Revised Statues. The fund was put in place to cover all civil service employees of the City of Paducah, except police and fire fighters which had their own retirement plan. Starting in 1975, eligible employees voted to migrate into the Kentucky County Employees Retirement System (CERS) which is administered by the State of Kentucky. The AEPF plan closed to any new members following the 1975 CERS vote. Fund Narrative In the past, the AEPF's source of funding has been from investments; however, all Fund assets are expected to be exhausted by the end of FY2016. Future funding will come from the General Fund for the remaining life of the Fund for the 3 remaining pensioners. AEPF Fund Statement of Revenue and Expenditures Actual Actual Revised Adopted FY2013 FY2014 FY2015 FY2016 Revenue Interest on Investments $561 - - - Interest on Checking $478 $597 $500 $100 Total Revenue $1,039 $597 $500 $100 Expenditures Personal Services $25,042 $21,152 $19,860 $19,860 Contractual Services $7,053 $7,465 $7,655 $7,755 Commodities $23 $18 $25 $25 Total Expenditures $32,118 $28,635 $27,540 $27,640 77 Police & Fire Pension Fund (PFPF) Fund Description 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. Fund Narrative 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 Ied to decreased investment earnings and an unfunded liability. A transfer from the General Fund is made to meet the annual minimum actuarial requirement. There is one active member and 56 inactive members in this plan as of the date of this report. PFPF Fund Statement of Revenue and Expenditures Expenditures Actual FY2013 Actual FY2014 Revised FY2015 Adopted FY2016 Revenue $1,524,801 $1,445,080 $1,415,000 $1,356,000 Property Rent & Sales $448,722 $877,920 $350,000 $350,000 Interest Income $219,876 $179,805 $225,000 $225,000 Internal Service Revenues $11,178 $10,809 $9,615 $9,915 Other Fees - $3,534 - - Interfund Transfers General Fund $471,310 $411,845 $375,150 $395,000 Total Revenue $1,151,086 $1,483,913 $959,765 $979,915 Expenditures Personal Services $1,524,801 $1,445,080 $1,415,000 $1,356,000 Contractual Services $47,840 $48,029 $53,210 $53,160 Commodities $404 $377 $450 $450 Total Expenditures $1,573,045 $1,493,486 $1,468,660 $1,409,610 78 Run date: 6/30/15 2:56 PM Employee Budget Census FY2008 FY2009 FY2010 FY2011 FY2012 FY2013 FY2014 FY2015 Adopted Adopted Adopted Adopted Adopted Adopted Adopted Adopted CC De artment/D ivs ions 2007-2008 2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 0102 MAYOR & COMMISSION * 5 5 5 5 5 5 5 5 0103 CITY MANAGER 4 4 4 4 4 4 4 4 0104 CITY CLERK 2 2 2 2 2 2 1 1 0105 LEGAL 1 1 1 1 1 1 1 1 TOTAL GEN GOVT 12 1-2 L2 1 0201 ADMINISTRATION 2 3 2 2 2 2 2 2 0202 ACCOUNTING & BUDGET 6 5 4 4 4 4 4 4 0203 HUMAN RESOURCES 0 3 3 3 0 0 0 0 0205 REVENUE 6 6 5 5 5 5 5 5 TOTAL FINANCE 1-7 14 11 Ll 0301 PRDA 0 Q 0 Q 1 1 1 0501 INFORMATION TECHNOLOGY 4 4 - 6 6 6 15 0801 ADMINISTRATION 2 2 2 2 2 0 0 0 0802 CONSTRUCTION 5 5 4 4 5 0 0 0 0803 CODE ENFORCEMENT 5 5 4 5 4 0 0 0 0804 NEIGHBORHOOD REDEVELOPMENT 1 1 0 0 0 0 0 0 TOTAL INSPECTION U Ju IQ 11 U g 0 0 1201 ADMINISTRATION 3 3 3 3 3 3 3 3 1202 PLANNING 3 2 1 1 I I 1 1 1203 GRANTS 2 2 2 2 2 2 2 2 1206 SECTION 8 3 3 3 3 3 3 3 3 1207 DOWNTOWN DEVELOPMENT 0 0 0 0 0 0 0 1 TOTAL PLANNING R IQ 2 2 2 2 2 J-0 1601 ADMINISTRATIVE SERVICES 10 11 9 4 4 4 4 4 1602 PATROL 66 65 64 65 64 64 60 60 1604 INVESTIGATIONS 17 17 I7 21 22 20 23 23 TOTAL POLICE 21 21 2fl a a a L7 12 1801 ADMNISTRATION 2 2 2 2 2 4 4 5 1802 SUPPRESSION 62 62 59 59 59.5 59 60 59 1803 PREVENTION 4 4 2 2 2 1 2 2 1804 TRAINING 1 I 1 1 1 1 1 1 1805 CONSTRUCTION 0 0 0 0 0 5 5 5 1806 CODE ENFORCEMENT 0 0 0 0 0 4 4 4 TOTAL FIRE U Q U L4 015 74 2k U 2201 ADMINISTRATION 5.5 5.5 3 0 0 0 0 0 2202 STREET MAINTENANCE 25 25 23 23 23 20 20 21 2214 DOWNTOWN LANDSCAPE 4 4 14 0 0 0 0 0 2216 MAINTENANCE 29 30 15 13.5 11.5 13,5 13.5 12,5 TOTAL EPW - PUBLIC WORKS315 fts 55 16_,..i alts= 2208 ADMINISTRATION 3 3 3 3 3.4 3.4 3,4 3.4 2209 RESIDENTIAL 15 15 14 14 13 13 13 13 2210 COMMERCIAL 3 3 4 4 4 4 4 4 2211 COMPOST & RECYCLING 2 2 2 2 2 2 2 2 2212 BULK BRUSH 4 4 4 3 3 3 3 3 TOTAL SOLID WASTE 222 22 27 ifi 15,4 �5,4 L�.4 79 R:1FinancelSudget\Budget Pi,ANNINOcensus - FTETY2016 budget book Run date: 6/30/15 2:56 PM Employee Budget Census 80 RAFinance\BudgeABudgel PLANNING\Census - FTETY2016 budget book FY2008 FY2009 FY2010 FY2011 FY2012 FY2013 FY2014 FY2015 Adopted Adopted Adopted Adopted Adopted Adopted Adopted Adopted CC Department/Divsions 2007-2008 2008-2009 2002-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2215 FLEET MAINTENANCE 7 $ 6.5 6.15 IS 6.5 2401 ADMINISTRATION 7 7 7 7 7 7 7 7 2402 GROUNDS & CEM. (moved from 2216) 0 0 0 17 17 17 17 17 2409 PUBLIC SERVICES (moved from 441 1) 0 0 0 0 0 0 0 1 TOTAL PARKS SERVICES Z 7 7 24 24 25 3011 HUMAN RIGHTS I 4 0 Q 0 3307 ENGINEERING 7 6 5 7 7.6 7.6 6.6 6.6 3308 FLOOD CONTROL 5 5 5 5 5 5 5 5 GIS 2 2 0 0 0 0 0 0 TOTAL EPW - ENGINEERING J411 12 12.6 1 16 3511 RISK/HUMAN RESOURCES 4,5 1 3 3 4411 PRA 0 5 4 0 TOTAL FULL-TIME POSITIONS 4:3AI al W * -The above amounts include elected officials (5). Sum FY2008 FY2009 FY2010 FY2011 FV2012 FY2013 FY2014 FY2015 GENERAL FUND 306 310 282 285.5 282.6 277.1 275.1 274.1 ENTERPRISE FUNDS 34 33 35 32.5 31,9 31.9 31.9 31.9 FULL-TIME POSITIONS 340 343 317 318 314.5 309 307 au 80 RAFinance\BudgeABudgel PLANNING\Census - FTETY2016 budget book O O O O O O O O O O O O O O O O O o O O O O O O O O O O O O O O O O O 0 0 0 0 ' ' ' 0 0 O O O ' O O O O O O O O O O 0 0 0 0 0 0 0 0 0 0 O O O O O ' 0 0 0 0 O O O O O J '.. < +�+ O O O O N 0 0 0 -in 00 V O 00 rn O O O O N l� ll- O\ r- 0 O v i O O In 0 0 V O O N N O O f1 O ''00`D x m to ON v1 O O N N �,D M N l- N N ^ t} 3 a ou a)i �' > w �, y 00 N ^ O v1 N � O � a°' E N c 0-a > > Q o ca0 ' cc d� d ar- �"a •> �s " 1 a +! c• O a) y G C u > y� p� O GL �j N r- a.1 rn H R R Z p p U ' O O O 7 C CL E C O ro -. N U U Njj a . 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C 2p A .O •3 Q� y> N O V E a so. ti cE c F'°> u ry N Cl ti �Gz0.-10 i Ln En aA U0L)7- U 1 T, t� ' p O N OO 0 0 00 O O O p, N OO e+) y p O N F t- V Cl t` N A N N M O % V�1 lFll ON V m p 10 Opp Fn aN^, b�9 69 b9 o 0 M c w a O CO 000 r1 0 m In N V b p� u p O N F N O O} M O C O O F Vl fV V' O N pp O M F o n �o e0 O h e') 00 en O acl o 00 F P N o e -i 0o v` rn � vi F v oe o 00 0� N a' —- ' 69 69 b9 Ni fA ,E F O OM M1 Opo O m lO vi iC o0 h b N a (i V1 N N h --• N M �. fA Vf 69 fiA (P FH b 0 0 0 O O O O C O O o O PI 'a rCn Qr � N GD M FA to b 0 N N N OBD 1�- tall' I 1 10 m H OC M1 N V V O N � V I e1 %• O � n � R N .�- d e r e9 � 6H 69 In fA FA I . 10 R I o cc �L u V O d l I U , io I I o� 'O � d+ C O d y 0 w 1 I a n a E o ami a A C I o V' � a q bt3 a n+ o Qo o N o C 9 � .� f� O � •G � L p t y �"" En E 5 A °n LA a o o to u W^ o rnFF ONUS A F a Q M. tL Glossary of Terms 0 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. 0 Bond — A promise to repay borrowed money on a particular date, including the payment of a specified dollar amount of interest at predetermined intervals, often twenty years in the future. Budget — A plan of financial operation embodying an estimate of proposed expenditures for any given period and the proposed means of financing them. C Capital Improvement Plan — A plan that assesses capital needs against the City's overall goals and objectives, using a multi- year planning horizon. Capital Outlays — Expenditures which result in the acquisition of or addition to fixed assets which are individually priced at more than $3,000 Commodities — A cost category for items required by departments to conduct their operations. Examples include utility costs, fleet charges, fuel, and repair/upkeep. Comprehensive Annual Financial Report (CAFR) — The complete annual financial report of the City that is prepared in conformity with generally accepted accounting principles. An independent auditing firm audits the financial statements in this annual report. Contractual Services — The costs related to services performed by individuals or businesses. Examples include insurance, legal, audit, and landfill charges. 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. 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. IF, 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 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 1" and ends the following June 30th. The term FY2016 denotes the fiscal year beginning July 1, 2015 and ending June 30, 2016. :• G 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). 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. IN Kentucky Revised Statutes (KRS) — The name given to the body of laws which govern the Commonwealth of Kentucky. M W" u M 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. 31 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. 0 Payment In Lieu of Tax (PILT) — Payments to the City of offset losses in property taxes due to non-taxable property with their boundary. .o 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. I IL7 Reserve — Fund balance that cannot be appropriated or spent. Revenues — Increases in net financial resources. Revenues include the receipt of o assets for goods sold or services provided in the current reporting period, intergovernmental grants, and interest income. U 0 N Unfunded Liability — Any liability or other r~ expense that does not have savings or investments set aside to pay it. f 0 0 pa a� au b .d 0 N s., ct N `i`