HomeMy WebLinkAboutFY2018 Budget Book
CITY OF PADUCAH,
KENTUCKY
2018
ANNUAL BUDGET
FISCAL YEAR
Table of Contents
Introduction
How to Read This Document .......................1
City Manager’s Budget Message .................2
Budget Ordinance ........................................5
City Mission & Core Beliefs......................10
Directory ....................................................11
Staff Organizational Chart .........................12
Budgeted Depart. Staffing Summary .........13
Financial/Operational
Financial Accounting Structure .................14
Governmental Funds
General Fund ........................................16
Gen. Fund Stmt. of Rev. & Exp. .......17
Gen. Fund Stmt. of Rev. by Source ..18
General Government .........................19
Finance ..............................................24
PRDA ................................................28
Information Technology ...................29
Planning ............................................32
Police.................................................37
Fire ....................................................42
Engineering & Public Works ............47
Parks Services ...................................52
Human Rights ...................................57
Human Resources .............................58
Other General Fund ..........................61
Other Governmental Funds ...................62
Municipal Aid Program Fund ...........63
Investment Fund................................64
CDBG ...............................................66
HOME Grant Fund ...........................67
E911 Fund .........................................68
Court Awards Fund ...........................72
Debt Service Fund.............................73
Capital Improvements Fund ..............75
Bond Fund .........................................77
Rental Property Fund ........................78
Radio Fund ........................................79
Enterprise Funds ........................................80
Solid Waste Fund ..................................81
Transient Boat Dock ..............................85
Civic Center Fund .................................86
Internal Service Funds ...............................87
Fleet Maintenance Fund ........................88
Fleet Lease Trust Fund ..........................91
Insurance Fund ......................................93
Health Insurance Fund ...........................94
Fiduciary Funds .........................................95
AEPF .....................................................96
PFPF ......................................................97
Statistical & Supplemental Information
City of Paducah Statistical & Supplemental
Information ................................................98
Appendices
The Budget Process..................................109
Employee Budget Census ........................110
Outstanding Debt .....................................112
Contract Funding Recommendations .......113
Fleet Acquisition Plan ..............................114
Capital Projects Ranking..........................115
Glossary ...................................................119
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
1
How to Read This Document
Welcome
Welcome to the published City of Paducah
budget for the fiscal year beginning July 1,
2017 and ending June 30, 2018. This
document has been specifically prepared to
help you, the reader, learn of the issues
affecting the City of Paducah. Many people
believe a city budget is only a financial plan.
Although you can learn much of the City’s
finances from these pages, the FY2018
Budget Document has been designed to
serve other functions as well. For example,
it is an operations guide which gives the
public, elected officials, and City staff
information pertaining to the production and
performance of individual City operations,
both by word and graphic.
Budget Format
The document is divided into four major
sections: Introduction,
Financial/Operational, Statistical &
Supplemental Information, and Appendices.
The Introduction section contains the City
Manager’s letter which is addressed to the
Mayor and City Commissioners and
explains the major policies and issues which
impacted the development of the 2018 fiscal
year City budget. This section also contains
the City’s mission statement and core
beliefs, the official ordinance adopting the
2018 budget, and the City’s organization
and staffing chart.
The Financial/Operational section describes
various aspects of the City’s organization.
This information is grouped first by fund
and then by department. Like most local
governments, the City of Paducah uses the
fund method of accounting. Simply stated, a
fund is a unit of the City which tracks the
application of various public resources. For
example, the Radio Fund is established to
keep track of the use of the City’s 800MHz
radio system. Most people are particularly
interested in the General Fund which is
comprised of most of the City’s operations
such as Police, Fire, and Parks. Financial
statements, including the adopted 2018
budget, are presented for every fund. The
statements show the fund’s financial
condition over a number of years. Each fund
statement begins with the actual audited
amounts for the 2015 and 2016 fiscal years.
The revised column reflects year to date
amounts compared to the amounts in the
original adopted budget for the 2017 fiscal
year. Finally, the adopted column reflects
the 2018 fiscal year total budgeted amounts.
Accompanying the statements are narratives
and graphs which describe the major
features of that particular fund. Within each
fund there may be one or more departments
which further describe a component of the
City’s organization. Each department is
presented with its mission statement,
department’s highlights from FY2017,
objectives for the 2018 fiscal year, and a
history of staffing for the department and/or
fund.
The Statistical & Supplemental Information
section provides the history of and the
statistical information about the City of
Paducah.
Finally, various appendices are presented
towards the end of the document which
more fully describes the budget process. City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
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July 1, 2017
City Manager’s Budget Message for 2017-2018
The City Manager’s Proposed Budget for the City of Paducah for FY 2017/2018 was presented
to the Board of Commissioners on May 23, 2017, during which time it was reviewed with the
Board by the City Manager and the City’s Department Directors. Highlights of the Proposed
Budget were discussed, with particular focus on the issues of vehicle replacement and selection
of capital project(s) for funding in the Budget. The Budget was adopted by the City Commission
on June 27 following introduction on June 13.
Honorable Mayor and City Commissioners
I am pleased to provide for your information and use this Adopted Budget Book for the City of
Paducah for the period of July 1, 2017 through June 30, 2018. As required, this Budget is in
balance and it effectively directs the City’s financial resources towards the Commission Goals
that define their vision for Paducah. Those goals include Strong Economy, Quality Public
Services, Vital Neighborhoods, and Restored and Revitalized Downtown.
The process of budget development is a collaborative undertaking at all levels in the
organization. As in recent years, Directors were instructed to take a “hold the line” approach to
operational funding, with the limited amount of new revenue allocated for increases in personnel
services. Items that required additional revenue include employee pay increases and an increase
in the City-match in Non-hazardous employees from 18.68% to 19.18% and hazardous duty
employees from 31.06% to 31.55%.
The effort to reach the aforementioned goals is conducted through a multitude of programs in the
City Budget. City participation in the programs ranges from total responsibility and service
delivery to more limited roles such as funding support or in-kind support through the
contribution of City equipment or manpower. Funding for City programs comprises what is
commonly referred to as the “operational budget”.
A majority of the City programs are funded through the General Fund, which has a total planned
expenditure of $34.4M for the next fiscal year, compared to $33.5M for the current year. The
General Fund has four major sources of revenue, which combined will show a slight increase
from the prior year. Revenue from the City’s Payroll Tax is expected to increase from $15.3M
to $15.7M, while Property Tax will increase from $4.2M to $4.3M for FY2018, which is the
amount allowable under State law. It is anticipated that the full increase in property tax revenue
will be achievable through an increase in taxable valuation and will not necessitate a change in
the rate.
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018 City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
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The second large category of expenditures that requires budgetary appropriation is known as
Capital Improvements, and the process that the City uses to identify those needs and priorities is
formally referred to as Capital Improvements Planning. This process has been improved and
refined significantly in recent years in an effort to project needs and resource availability several
years in to the future. Late in 2016, City staff engaged in a process to identify pertinent criteria
for the rating of Capital Project proposals. A long-list of criteria options was brought forward to
the City Commission in a Workshop that was conducted on January 31, 2017, wherein the
Commission and Department Head team selected the final criteria for use in the project ranking
process.
The primary source for funding of Capital Improvements is the City’s ½ cent Payroll Tax,
commonly known as the “Investment Fund”. The City’s Capital Improvements Plan recognizes
needs associated with City infrastructure such as repair of City buildings, roadways, and public
works facilities in addition to major internal system items such as the current upgrade of the
City’s enterprise software system.
Capital Projects planning was the focus of the Pre-Budget Workshop that was held during the
Commission Meeting on April 18. Commissioners were acquainted with the current and
projected allocations of monies that derive from the ½ cent Payroll Tax, and various categories
of historical allocations of those resources were reviewed. Fully 32% of the expected revenue
for the next budget year will be used to pay down debt, which combined with other ongoing
commitments leaves under 14% of the total revenue available for new capital projects.
The City Manager presented the Ranked Project Listing of 20 capital projects, and pointed out
that the amount of $364,000 would be available from the Investment Fund to allocate towards
project(s) on that List. As a result of the CIP discussion that took place during the presentation of
the Proposed Budget, the Commission directed that $235,000 be directed to the Tennis Courts
Renovation Project with the remaining amount of $129,000 earmarked for infrastructure
improvements in the Fountain Avenue Neighborhood.
The City Manager also presented proposals for two major Capital Projects, consisting of Phase 1
projects for both City Hall Rehabilitation and 911 Equipment Upgrade. The City Hall project,
projected to cost $4.85M, would be funded by a combination of sources including General Fund
excess reserve, Solid Waste Fund excess reserve, sale of historic tax credits, and Project
Revenues previously appropriated and on-hand. The City Hall Project scope will consist of roof
repair, windows replacement, HVAC source-systems replacement, and façade repairs.
The 911 Phase 1 Equipment Upgrade project consists of replacement of the telephone and
Computer Aided Dispatch systems at the City’s 911 Center, at a projected cost of $3.9M. The
project was proposed to be funded through a combination of grant funds, equipment replacement
funds on-hand, and general obligation bonding. The City Manager explained that adjustments to
the General Fund Operating Budget were made, enabling the Fund to contribute the amount of
$250,000 to the annual cost of bond retirement associated with the Project. Both projects were
approved in the Budget and will be underway in the new fiscal year.
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
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A new item in the 2017/2018 Budget is an appropriation of $75,000 for operational support of
Paxton Park Golf Course. The funding is necessary to maintain the quality and appeal of the
facility in a market that is experiencing both saturation of facilities and reduced growth in play.
The Budget document continues to improve in its communication value, aided by the steps that
are underway to conform to the principles of the Government Finance Officers Association
Excellence in Budgeting program. This year marks a continuation of the emphasis away from
line item numbers detail to more use of narrative and statistical information. Of particular
significance in this Budget Document is the greatly expanded illustration of performance
outcomes that are associated with the various Departments and programs in the budget.
Departmental goals are highlighted for their association with both the over-arching values of
City government as well as the functional responsibilities of the respective Departments.
I want to thank the Department Management team for their diligence and resourcefulness in
determining the best use for the City’s financial resources given the responsibilities, demands,
and priorities of the citizenry. We appreciate the guidance provided by the Board of
Commissioners in the Pre-Budget Workshops, and for its willingness to provide resources
needed to maintain the level of City services that Paducah needs and deserves. As always,
thanks goes to Jonathan Perkins and the capable staff in the Finance Department, without whose
efforts the budget process fall far short of its current state of excellence. I also wish to recognize
the leadership of Michelle Smolen in working with Department Directors to make the Goals and
Objectives pieces of their budget more meaningful and complete.
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
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City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
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City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
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City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
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City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
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City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
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City of Paducah Mission Statement
The City of Paducah is financially sustainable, provides first class services delivered in a cost
effective manner, and has quality infrastructure and facilities. The City engages citizens,
exercises community leadership on local public service issues and is recognized as a regional
leader.
Core Beliefs
To remind the public and the employees of the City’s Core Beliefs, you’ll find the mnemonic on
the back of employee business cards and posted around City facilities.
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
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City of Paducah Kentucky
Directory
MAYOR
Brandi Harless
BOARD OF COMMISSIONERS
Sandra Wilson – Mayor Pro-Tem
Richard Abraham
Allan Rhodes, Jr.
Sarah Stewart Holland
City Manager ..................................................................................................................... Jeff Pederson
Finance Director ............................................................................................... Jonathan Perkins, CPA
City Clerk ............................................................................................................. Tammara Sanderson
Information Technology Director.................................................................................... Greg Mueller
Planning Director .....................................................................................................................................
Police Chief ................................................................................................................. Brandon Barnhill
Fire Chief ................................................................................................................................ Steve Kyle
Parks Services Director .............................................................................................. Mark Thompson
City Engineer and Public Works Director ..................................................................... Rick Murphy
Human Resources Director ............................................................................................ Martin Russell
Public Information Officer ............................................................................................... Pam Spencer
E911 Director .................................................................................................................... Ed McManus City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
CITY OF PADUCAH, KENTUCKY
ORGANIZATIONAL CHART
CITIZENS OF PADUCAH
CITIZENS OF
PADUCAH
Mayor and Commissioners
Advisory Board
and
Committees
City Manager
City Attorney
Finance Department
General
Government
Parks
Department
Fire
Department
Police
Department
HResource
s Planning
Department
Engineering/ Public
Works Department
Information
Technology
Human
Resources /Risk
Management
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018 12 E911
13
Budgeted Departmental
Staffing Summary
All positions shown are full-time equivalent (FTE) and are for Fiscal Years.
2010 2011 2012 2013 2014 2015 2016 2017 2018
General Fund
Gen. Government1 12.0 12.0 12.0 12.0 11.0 11.0 11.0 12.0 12.0
Finance2 14.0 14.0 11.0 11.0 11.0 11.0 11.0 11.0 11.0
PRDA3 - - 1.0 1.0 1.0 1.0 1.0 - -
Information
Technology 6.0 6.0 6.0 6.0 5.0 5.0 5.0 5.0 5.0
Inspection4 10.0 11.0 11.0 - - - - - -
Planning5 9.0 9.0 9.0 9.0 9.0 10.0 10.0 11.0 11.0
Police 90.0 90.0 90.0 88.0 87.0 87.0 87.0 87.0 87.0
Fire 64.0 64.0 64.5 74.0 76.0 76.0 76.0 76.0 77.0
Engineering/
Public Works6 65.0 48.5 47.1 46.1 45.1 45.1 45.1 44.8 44.3
Parks 7.0 24.0 24.0 24.0 24.0 25.0 25.0 25.0 27.0
Human Rights 1.0 1.0 - - - - - - -
Human Resources3 1.0 1.0 3.0 3.0 3.0 3.0 3.0 4.0 3.0
PRA7 3.0 5.0 4.0 3.0 3.0 - - - -
Total General Fund 282.0 285.5 282.6 277.1 275.1 274.1 274.1 274.8 277.3
Solid Waste Fund
Solid Waste6 27.0 26.0 25.4 25.4 25.4 25.4 25.4 25.7 26.2
Fleet Maint. Fund
Fleet Maintenance 8.0 6.5 6.5 6.5 6.5 6.5 6.5 6.5 6.5
E911 Fund
E9118 22.0 22.0
TOTAL ALL FUNDS 317.0 318.0 314.5 309.0 307.0 306.0 306.0 330.0 332.0
1The above amounts include elected officials (5) & new “Assistant to the City Manager” position
for FY2017
2Finance/Human Resources split into two departments beginning FY2012
3PRDA department dissolved beginning in FY2017. PRDA Director position moved to Human
Resources for half of FY2017 and then transition to the new Planner position in the Planning
Department.
4Inspection Department combined into Fire Department beginning FY2013
5Addition of Planner position for FY2017
6Cemetery/Grounds moved from EPW into Parks beginning FY2011. Beginning FY2017 EPW
“Assistant EPW Director” position added to be split between EPW and Solid Waste and EPW
“Operations Manager” position deleted.
7PRA department dissolved. New positions created in FY2015 under the Parks and Planning
Departments
8E911 became a Governmental Fund in FY2017. City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
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Financial Accounting Structure
The accounts of the City of Paducah are
organized and operated by separating the
City’s distinct functions into funds. A fund
is an accounting entity with a self-balancing
set of accounts that records all financial
transactions for government functions. Fund
accounting separates funds according to
their purpose and is used to meet certain
accounting, legal, and contractual
provisions. Funds are classified into the
following categories: Governmental,
Proprietary, and Fiduciary. Each
classification may be further divided into
separate fund types: General, Special
Revenue, Enterprise, and Internal Service.
Classification Fund Type
Governmental Funds General Fund
Special Revenue
Funds
Debt Service
Fund
Capital Project
Funds
Proprietary Funds Enterprise Funds
Internal Service
Funds
Fiduciary Funds Pension Trust
Funds
Governmental Funds
Governmental funds are used to account for
all or most of the City’s general activities.
They are budgeted based on the modified
accrual basis of accounting, which means
revenues are recorded when available and
measurable, and expenditures are recorded
when the services or goods are received and
the liabilities are incurred. Debt Service
Funds and Capital Project Funds account for
the activity by which they are named, debt
service and capital projects, respectively.
Special revenue funds account for money
that must be used for a specific purpose.
For example, all revenue and expenditures
related to the City’s Municipal Aid Program
(MAP) are accounted for in the MAP Fund.
Finally, the General Fund is used to account
for receipts and payments that do not belong
to another fund. This is often referred to as
the “Operating Fund.”
Proprietary Funds
Proprietary Funds account for operations
that function similar to a private commercial
operation, in which services are financed
through user charges and expenditures
include the full cost of operations.
Accounting records for the City’s
proprietary funds are maintained on an
accrual basis; that is, the effects of financial
transactions, events, and circumstances are
recognized in the period(s) in which they
occur regardless of when the cash is
received or paid. The City maintains two
types of proprietary funds, Enterprise Funds
account for operations that are financed and
operated in a manner similar to private
business. The “customers” of these
operations are primarily external. Internal
Service Funds account for operations that
serve other funds or departments within the
government on a cost-reimbursement basis.
The “customers” of these operations are
internal, or within the government itself.
Fiduciary Funds
Fiduciary Funds are used to account for
assets held in trust by the City for the benefit
of individuals or other entities. The City’s
fiduciary funds are made up of the City’s
two pension funds: the Appointive
Employee Pension Fund (AEPF) and the
Police and Fire Pension Fund (PFPF).
These funds are accounted for on the accrual
basis. City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
14
Governmental
Funds
General Fund Debt Service Fund
Special Revenue
Funds
Municipal Aid
Program Fund Investment Fund
CDBG Fund E911 Fund
Court Awards
Fund
Rental Property
Fund
Radio Fund
Capital Project
Funds
Capital Projects
Fund Bond Fund
Fiduciary Funds
AEPF PFPF
Proprietary Funds
Enterprise Funds
Solid Waste Fund Civic Center Fund
Transient Boat
Dock
Internal Service
Funds
Fleet
Maintenance
Fund
Fleet Trust Fund
Insurance Fund Health Insurance
Fund
Financial Accounting Structure
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018 15
16
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; the majority of the budget can be found within the General
Fund.
17
General Fund Statement of
Revenue and Expenditures
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Revenues
Taxes $6,595,347 $6,595,801 $6,318,500 $6,526,000
Licenses & Permits $23,140,610 $24,658,567 $24,169,000 $24,894,500
Grants $866,023 $873,286 $1,039,395 $1,012,925
Fines $103,002 $90,851 $105,000 $83,000
Property Rent & Sales $414,410 $419,576 $418,620 $431,375
Charges for Service $672,066 $692,053 $677,785 $674,510
Interest Income $124,894 $97,000 $100,000 $95,000
Other Fees $367,239 $190,471 $149,805 $136,000
Interfund Transfers $549,468 $619,905 $507,000 $550,000
Total Revenues $32,833,059 $34,237,510 $33,485,105 $34,403,310
Expenditures
General Government $1,370,065 $1,362,369 $1,595,755 $1,727,910
Finance $967,600 $996,304 $1,047,075 $1,078,005
PRDA $163,563 $133,371 - -
Information Technology $586,868 $590,509 $678,830 $680,980
Planning $903,219 $912,087 $1,032,000 $1,073,995
Police $9,035,566 $9,015,253 $9,619,795 $9,802,575
Fire $7,895,229 $7,928,268 $8,303,655 $8,558,815
Engineering/Public Works $5,017,710 $4,768,109 $5,303,190 $5,415,955
Parks Services $2,842,468 $2,929,399 $3,194,675 $3,370,205
Cable Authority $82,247 $93,911 $107,710 $100,670
Human Rights $39,927 $34,076 $41,035 $41,680
Human Resources $229,111 $219,923 $375,740 $334,460
Special Projects $165,632 $347,830 - -
Interfund Transfers $3,667,220 $4,373,641 $2,185,645 $2,218,060
Total Expenditures $32,966,425 $33,705,050 $33,485,105 $34,403,310
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
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General Fund Statement of
Revenues by Source
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Taxes
Real Current Year $3,985,158 $4,120,058 $4,190,000 $4,325,000
Personal Current Year $659,364 $679,722 $650,000 $660,000
Vehicle Tax County $800,603 $673,786 $675,000 $700,000
PJC Tax Collection $317,359 $320,069 - -
Local Bank Deposit Tax $229,722 $242,344 $248,000 $243,000
PILT – Paducah Power $257,851 $244,627 $250,000 $250,000
Annexation Rebates ($61,391) ($51,793) ($64,000) ($32,000)
Other Taxes $406,681 $366,988 $369,500 $380,000
Licenses & Permits
Payroll Tax $14,428,761 $15,182,263 $15,300,000 $15,725,000
Insurance Tax $3,786,514 $4,170,381 $3,940,000 $4,150,000
Business License $4,397,888 $4,711,708 $4,450,000 $4,500,000
County PR – Rev Sharing ($363,598) ($307,983) ($310,000) ($315,500)
KY Telecommunication Tax $298,018 $275,083 $275,000 $275,000
Other Licenses & Permits $593,027 $627,115 $514,000 $560,000
Grants
Section 8 $246,424 $257,033 $274,395 $277,925
State Incentive – Police $289,425 $292,858 $392,000 $369,000
State Incentive – Fire $263,158 $259,172 $343,000 $336,000
Other Grants $67,016 $64,223 $30,000 $30,000
Fines
Warrant Service Fee $38,184 $32,879 $37,000 $32,000
Nuisance Violations $34,561 $38,741 $45,000 $35,000
Other Fines $30,257 $19,231 $23,000 $16,000
Property Rent & Sales
Forest Hills Lease $370,542 $372,624 $372,620 $377,000
Other Property Rent & Sales $43,868 $46,952 $46,000 $64,375
Charges for Service
Tax Collection Fee – School $178,552 $176,182 $185,000 $186,000
Overhead (Admin) Charges $284,220 $297,020 $297,520 $290,200
Other Charges for Service $209,294 $218,851 $195,265 $198,310
Interest Income $124,894 $97,000 $100,000 $95,000
Other Fees $367,239 $190,471 $149,805 $136,000
Interfund Transfers $549,468 $619,905 $507,000 $550,000
Total Revenues $32,833,059 $34,237,510 $33,485,105 $34,403,310
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
19
General 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, 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 legal services obtained through
local firms, as well as to the Planning Board
through a retained Attorney. Corporate
Counsel renders legal opinions, prepares
ordinances, resolutions, municipal orders,
contracts, and handles litigation involving
the City.City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
20
Staffing Summary: General Government
Grade
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Mayor & Commissioners
Mayor 1.0 1.0 1.0 1.0
Commissioner 4.0 4.0 4.0 4.0
City Manager
City Manager AA 1.0 1.0 1.0 1.0
Assist. to City Manager P - - 1.0 1.0
Public Information Officer P 1.0 1.0 1.0 1.0
Executive Assistant II I 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 12.0 12.0 City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
21
Department Narrative: General Government
FY2017 Highlights and Accomplishments:
Coordinated process for solid waste
facilities, and entered into a contract
with Freedom Waste Service for the
construction and operation of a solid
waste transfer and recycling station;
Coordinated process to complete
schematic design options for the City
Hall project;
Engaged telecommunications legal
expert and initiated negotiations for
cable television franchise renewal;
Conducted second National Citizen
Survey;
Negotiated agreement with LinGate
Hospitality to develop Holiday Inn
Paducah Riverfront adjacent to
convention centers;
Provided guidance to the 432
Broadway acquisition/demolition
project;
Launched mobile-responsive City of
Paducah website with updated theme;
Created Ask Paducah, which are
monthly informational documents, and
enhanced graphics for social media and
Channel 11 Bulletin Board;
Developed and successfully presented
a plan for financing the Pavilion pad
construction through use of the
Transient Room Tax;
Participated in effort to secure a second
AQS Quilt Show with announcement
that second show would be in
September 2017;
Created awareness of storm water
system limitations and the need for an
updated storm water master plan;
Add Assistant to the City Manager
position;
Refined capital improvements planning
process and identified storm water
planning and floodwall rehabilitation
as top priority projects.
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
22
Department Narrative: General Government (Continued)
The General Government Department identified and defined the following goal areas for FY18.
1. Administration: Provide professional leadership in the execution of policies and objectives
formulated by the Board of Commissioners
2. Infrastructure: Enhance the community by making significant city infrastructure investments
that support the Board of Commissioners' priorities.
3. Organizational Leadership: Support initiatives that empower departments to reach annual and
long-term goals.
The matrix below illustrates how the General Government's FY18 department goals and
objectives support the five city goals from the Strategic Plan.
Goal
Area Objectives Quality
Services
Strong
Economy
Vital
Neighborhoods
Restored
Downtown Livability
Complete negotiations for cable television franchise renewal or
extension.
Complete successful negotiation with AFSCME
Complete the recodification of the Paducah Code of Ordinances
Work with professional consultant toward completion of
Comprehensive Storm Water Master Plan and study the
implementation of storm water utility/user fee
Implement first phase of City Hall project aimed at building
preservation, improving safety and energy efficiency
Initiate first phase of equipment replacement for E911 Center
aimed at sustaining effective operations and maintaining public
safety services
Continue to the restoration of the floodwall's pump stations
Determine feasibility of creating Tax Increment Financing District
for the Riverfront/Downtown
Assist in the development of Human Resources Leadership
Training for supervisors and managers
Continue to use National Citizen Survey results for strategic
planning and benchmarking
Improve citizen engagement and understanding of local government
services through participation in Citizens’ Academy
Enhance customer services by implementing Phase II of City’s
Enterprise Resource Planning Software Project (general billing,
business licenses, citizen self-service)
Assist in preparing the Neighborhood Revitalization plan for next
neighborhood Organizational LeadershipCity Goals AdministrationInfrastructureDepartment Goals & Objectives
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
23
Department Budget Summary: General Government
Department Summary:
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Personal Services $694,800 $694,930 $819,185 $826,210
Contractual Services $372,096 $351,471 $446,845 $506,005
Commodities $85,197 $98,224 $102,065 $97,995
Contributions $215,000 $217,744 $218,000 $292,700
Capital Outlay $2,972 - $9,660 $5,000
Total Dept. Budget $1,370,065 $1,362,369 $1,595,755 $1,727,910
Division Summary:
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Mayor & Commiss.
Personal Services $161,281 $161,946 $188,220 $176,600
Contractual Services $2,080 $2,184 $2,205 $2,295
Commodities $16,640 $13,759 $24,350 $16,070
Capital Outlay $762 - - -
City Manager
Personal Services $405,324 $410,288 $504,745 $520,605
Contractual Services $7,504 $8,267 $8,730 $8,770
Commodities $19,378 $36,358 $27,575 $39,670
Capital Outlay - - $9,660 -
City Clerk
Personal Services $101,915 $96,562 $99,795 $102,175
Contractual Services $7,119 $5,574 $21,275 $19,815
Commodities $23,818 $25,395 $26,730 $19,255
Capital Outlay $2,210 - - $5,000
Corporate Counsel
Personal Services $26,280 $26,134 $26,425 $26,830
Contractual Services $149,924 $192,047 $181,470 $196,525
Commodities $2,111 $3,838 $4,500 $3,800
Other*
Contractual Services $205,469 $143,399 $233,165 $278,600
Contributions $215,000 $217,744 $218,000 $292,700
Commodities $23,250 $18,874 $18,910 $19,200
Total Dept. Budget $1,370,065 $1,362,369 $1,595,755 $1,727,910
*Other includes Non-Departmental, Memberships & Contingency and Civic Beautification
divisions of General Government.
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
24
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
budget, and the Comprehensive Annual
Financial Report (CAFR). This division also
processes bi-weekly payroll for
approximately 320 full-time employees and
prepares all 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.
Staffing Summary: Finance
Grade
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
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 J 2.0 2.0 3.0 3.0
Accounts Payable Clerk C 1.0 1.0 - -
Revenue
Revenue Manager S 1.0 1.0 1.0 1.0
Revenue Auditor J 1.0 1.0 1.0 1.0
Revenue Technician 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 City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
25
Department Narrative: Finance
FY2017 Highlights and Accomplishments:
Updated the General fund’s 5-year
revenue/expenditure trend projections;
Updated the City’s 5-year Capital
Improvement Plan;
Received the 25th consecutive GFOA
Certificate of Achievement for
Excellence in Financial Reporting for
the FY2016 CAFR;
Coordinated foreclosure actions for
numerous delinquent property tax
accounts;
Utilized social media in an effort to
detect business licensing non-
compliance;
Continued the process of re-designing
the City of Paducah Budget to make it
more user-friendly.
Taxes
19%
Lic. & Permits
72%
Grants
3%
Other
4%
Interfund
2%
City of Paducah, KY
General Fund Revenue by Source City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
26
Department Narrative: Finance (Continued)
The Finance Department identified and defined the following goal areas for FY18.
1. Administration: Update and refine tools that are utilized in the professional management of
financial resources
2. Innovation: Implement new technology that enhances organizational wide business processes
and customer services
3. Transparency: Produce financial information that is accessible and easily understood
The matrix below illustrates how the Finance Department's FY18 department goals and objectives
support the five city goals from the Strategic Plan.
Goal
Area Objectives Quality
Services
Strong
Economy
Vital
Neighborhoods
Restored
Downtown Livability
Continue to monitor opportunities to refinance debt issues when
possible
Continue to update the City’s 5-year Capital Improvement Plan
Refine the General Fund’s 5-year projection tool for revenues and
expenditures
Continue efforts to collect delinquent accounts, including but not
limited to, property taxes, business license and payroll taxes
Fully implement Munis ERP software replacement Phase 1 -
Accounting, Budget, Purchasing
Fully implement Munis ERP software replacement Phase 2 -
Business Licenses, Accounts Receivable and Citizen Self Service
Continue to work closely with our property tax billing vendor to fine-
tune and expand the billing system
Continue developing methods, processes, procedures, and
partnerships in an effort to attain 100% business license and payroll
tax compliance
Produce CAFR worthy of receiving the GFOA Certificate of
Achievement
Continue to streamline the look and evaluate the functionality of the
City of Paducah Budget document
Department Goals & Objectives City Goals AdministrationInnovationTransparency City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
27
Department Budget Summary: Finance
Department Summary:
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Personal Services $783,177 $804,464 $838,015 $871,240
Contractual Services $130,542 $131,504 $138,195 $141,980
Commodities $48,263 $58,720 $70,865 $64,785
Capital Outlay $5,618 $1616 - -
Total Dept. Budget $967,600 $996,304 $1,047,075 $1,078,005
Division Summary:
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Administration
Personal Services $246,211 $249,114 $254,135 $261,060
Contractual Services $1,801 $1,914 $3,675 $3,535
Commodities $5,945 $8,306 $12,070 $9,365
Capital Outlay - - - -
Accounting & Budget
Personal Services $250,501 $266,095 $278,740 $296,325
Contractual Services $56,280 $57,937 $59,395 $65,100
Commodities $13,425 $16,080 $22,745 $18,235
Capital Outlay $1,290 $1,616 - -
Revenue
Personal Services $286,465 $289,255 $305,140 $313,855
Contractual Services $72,461 $71,653 $75,125 $73,345
Commodities $28,893 $34,334 $36,050 $37,185
Capital Outlay $4,328 - - -
Total Dept. Budget $967,600 $996,304 $1,047,075 $1,078,005
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
28
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 six-member Advisory Board that meets monthly to guide policy
recommendation.
Staffing Summary: PRDA
Grade
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
PRDA Director T 1.0 1.0 - -
TOTAL 1.0 1.0 - -
Department Narrative: PRDA
FY2017 Highlights and Accomplishments:
Executed Contract with Commonwealth Economics Partners LLC to provide economic
consulting for the creation of a Tax Increment Financing District;
Demolished structure located at 501 N. 3rd Street for re-development.
Objectives for FY2018:
The PRDA department has been dissolved during FY2017.
Budget Summary: PRDA
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Personal Services $126,548 $129,474 - -
Contractual Services $35,011 $2,454 - -
Commodities $2,004 $1,443 - -
Capital Outlay - - - -
Total Dept. Budget $163,563 $133,371 - -
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
29
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 (GIS)
IT Network Administration:
Information Technology administers and
maintains the City network operations center
providing voice and data communications
and network resources to all City
departments, E911, and the Joint Sewer
Agency. Paducah’s voice and data network
reaches over 20 locations throughout the
City interconnected via Paducah Power’s
high speed fiber optic network. The IT
department administers and maintains a
wireless mobile network for Paducah Police
and Fire Departments as well as hardware,
software, and network infrastructure for
E911 operations.
Geographic Information Systems
The GIS division is responsible for the
administration and maintenance of the
City’s geographic information systems and
plays the lead role in the continued
operation of the McCracken and Paducah
GIS Consortium (MAP~GIS). This division
overseas all GIS software and hardware
upgrades, new data acquisition, web
publishing, mobile app development along
with maintenance and updates to existing
geospatial data. Support and training is
provided for all City departments using GIS.
This division provides contractual GIS
services to McCracken County, E911, and
the Joint Sewer Agency. Technical
assistance is also shared with Paducah
Power and Paducah Water.
Staffing Summary: Information Technology
Grade
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
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
GIS Manager P 1.0 1.0 1.0 1.0
GIS Specialist P 1.0 1.0 1.0 1.0
TOTAL 5.0 5.0 5.0 5.0 City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
30
Department Narrative: Information Technology
FY2017 Highlights and Accomplishments:
Began implementation process of ERP
software replacing the City’s current
SunGard computer software.
Implementation will be phased over 3
years and will include a comprehensive
process review;
Promoted Stephen Chino to GIS
Manager position;
Hired Jessica Raes as GIS Specialist;
Provided IT support and services for
new Police Dept. Annex building and
the new City Hall Computer Training
Room;
Upgraded the GIS network infrastructure
to allow for improved speed and
availability to current and future web
and mobile mapping applications for
staff and public use;
Provided McCracken County with GIS
services related to future land use
planning, zoning, voter districts,
addressing, and parcel records
maintenance;
Continued conversion of the MAP-GIS
online web maps from Flex to Java. This
allows the maps to be viewed on any
internet connected computer, tablet, or
smartphone device;
Provided 3D modeling, site design, and
topographic mapping for various
projects including the downtown area,
City Hall, parks services recreational
fields, and the new riverfront park and
boat dock.
The IT Department identified and defined the following goal areas for FY18.
1. Organizational Support & Advancement: Enhance service delivery by supporting the use of
technology in city government
2. Geographic Information System: Continue to educate internal and external customers on the
opportunities to utilize GIS data and analysis
The matrix below illustrates how the IT FY18 department goals and objectives support the five
city goals from the Strategic Plan.
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018 Goal
Area Objectives Quality
Services
Strong
Economy
Vital
Neighborhoods
Restored
Downtown Livability
Continue Tyler Munis business process review for upcoming phases
as a prerequisite to the ERP implementation
Continue data migration and implementation of the Munis ERP
software
Work with police to develop a long term strategy for maintaining the
city’s video surveillance systems
Assist E911 in future telecommunications upgrades and transition to
Next Generation 911 systems
Assist Fire Prevention with upgrade and replacement of their mobile
computing needs
Identify City phone switch replacement for the Barracuda Phone
Switch as a result of Barracuda Networks decision to cease support
and maintenance of their phone switch product line
Integrate GIS data and analysis into city business practices (ex.
Code Enforcement, Permits, Land Management, Police and Fire
services, Work Requests/Orders)
Disseminate GIS data to the public through the online mapping
website as well as through requests for data and traditional mapping
products.
Department Goals & Objectives City Goals Geographic Information SystemsOrganizational Support & Advancement
31
Department Budget Summary: Information Technology
Department Summary:
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Personal Services $435,612 $425,335 $464,995 $472,745
Contractual Services $85,378 $93,931 $121,020 $123,725
Commodities $55,447 $40,804 $58,015 $54,810
Capital Outlay $10,431 $30,439 $34,800 $29,700
Total Dept. Budget $586,868 $590,509 $678,830 $680,980
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
32
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 three divisions:
Administration, Planning, and Section 8
Housing.
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 consists of three sub-
divisions: Grants Administration,
Downtown Development, and 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; researching and developing special
projects as directed including annexations
and neighborhood revitalization; and
providing staff support to the Paducah
Riverfront Development Advisory Board.
The Paducah Riverfront Development
Advisory Board, a board of five citizens and
an ex-officio member, has the responsibility
of assisting with the development of a tax
increment financing district, implementation
of strategies outlined in the Renaissance
Area Master Plan and review of
development proposals for the City of
Paducah owned properties along the
Paducah Riverfront.
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
monitors the construction activities and
assists in the design of home plans in
Fountain Avenue, Lower Town and
Downtown.
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
33
Downtown Development:
The Downtown Development division has
the responsibility of promoting and
administering financial assistance programs
such as the roof stabilization program,
recruiting business, and serving as a liaison
between associations, stakeholders and the
Main Street Advisory Board. This division
also assists 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.
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.
Staffing Summary: Planning
Grade
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Administration
Director of Planning V 1.0 1.0 1.0 1.0
Executive Assistant I F 1.0 1.0 1.0 1.0
Admin. Assistant II C 1.0 1.0 1.0 1.0
Planning
Planner I
Planner II
L
L
1.0
-
1.0
-
2.0
-
1.0
1.0
Grants Administrator L 1.0 1.0 1.0 1.0
Community Dev. Planner M 1.0 1.0 1.0 1.0
Downtown Dev. Specialist M 1.0 1.0 1.0 1.0
Section 8
Section 8 Program Admin. P 1.0 1.0 1.0 1.0
Housing Specialist H 2.0 2.0 2.0 2.0
TOTAL 10.0 10.0 11.0 11.0
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
34
Department Narrative: Planning
FY2017 Highlights and Accomplishments:
Applied for 28 grants of which 16 were
funded and 6 are pending;
Received Certificate of Management
Performance of Excellence and HUD
SEMAP Certification form HUD. 405
Families are being assisted by the City
of Paducah Section 8 Housing Choice
Voucher Program;
29 new construction/rehabilitation
permits were issued in Fountain Avenue
totaling $2.3 million;
128 applications reviewed and
forwarded to the BOA, Planning
Commission or the HARC. Approved 25
site plans and prepared 22 zoning
certification letters;
FY2017 Main Street:
o 7 new businesses opened in
Downtown and Lowertown;
o Established Tax Moratorium
program;
o 4 Façade Grant applications
approved;
o 8 Roof Stabilization
applications approved;
o 7 Rehabilitation projects;
o 2 Historic Tax Credit projects
completed;
o 7 buildings have been sold;
o Market House pocket park
completed;
o Nomination of City Hall to the
National Register of Historic
Places.
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
35
Department Narrative: Planning (Continued)
The matrix below illustrates how the Planning Department's FY18 objectives by division support
the five city goals from the Strategic Plan.
*At the time of this proposed Budget Book, the Director for this department is being recruited.
Division Objectives Quality
Services
Strong
Economy
Vital
Neighborhoods
Restored
Downtown Livability
Review and revise the Zoning Ordinance as necessary to adapt to
new trends in the building environment
Continue to market remaining parcels in Fountain Avenue
Neighborhood
Prepare Neighborhood Revitalization plan for next neighborhood
Adopt Food Truck ordinance
Amend Sign Regulations to be in compliance with the findings of
Reed v. Town of Gilbert, AZ
Amend goals and objectives of the Comprehensive Plan
Apply for an anticipated 35 state and federal grants
Implement a downtown/riverfront TIF district
Continue to promote and administer Downtown incentive programs
including the Upper Story Residential program, Roof Stabilization
program, Downtown New Business Grant program and the Micro
Façade Grant
Support businesses and artists in the development of their
promotional activities
Promote Section 8 homeownership opportunities for first time
homeowners
Maintain high performer status under Section Eight Management
Assessment Program (SEMAP)Section 8Department Goals & Objectives City Goals Planning & Grants AdministrationDowntown DevelopmentCity of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
36
Department Budget Summary: Planning
Department Summary:
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Personal Services $754,523 $775,680 $874,350 $917,025
Contractual Services $58,210 $55,399 $60,825 $60,920
Commodities $86,055 $76,902 $93,525 $96,050
Capital Outlay $4,431 $4,106 $3,300 -
Total Dept. Budget $903,219 $912,087 $1,032,000 $1,073,995
Division Summary:
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Administration
Personal Services $248,590 $252,146 $266,645 $277,920
Contractual Services $12,302 $9,024 $11,515 $10,635
Commodities $11,310 $10,955 $14,245 $17,770
Capital Outlay $1,936 $1,615 - -
Planning
Personal Services $72,514 $73,497 $369,710 $397,915
Contractual Services $9,668 $10,581 $28,870 $30,920
Commodities $9,458 $10,667 $63,760 $60,910
Capital Outlay $1,646 - $1,900 -
Grants Administration*
Personal Services $150,672 $148,250 - -
Contractual Services $986 $1,067 $1,100 -
Commodities $2,705 $2,951 - -
Capital Outlay - - - -
Section 8
Personal Services $213,448 $228,664 $237,995 $241,190
Contractual Services $18,156 $18,469 $19,340 $19,365
Commodities $13,969 $8,794 $15,520 $17,370
Capital Outlay $849 $1,109 $1,400 -
Downtown Development*
Personal Services $69,299 $73,123 - -
Contractual Services $17,098 $16,258 - -
Commodities $48,613 $43,535 - -
Capital Outlay - $1,382 - -
Total Dept. Budget $903,219 $912,087 $1,032,000 $1,073,995
*Grants Administration and Downtown Development Divisions were moved into the Planning Division during FY2017
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
37
Police
Department Mission
The Paducah Police Department is
committed to the prevention of crime, the
protection of the lives, property, and rights
of all citizens and the improvement of the
quality of life for all members of our
community. We will provide quality
police services, ethically, fairly, and
equally in partnership with the members of
our community. The Police Department
consists of 3 divisions: Administration,
Operations, and Support Services.
Administration:
The Administration division oversees the
day-to-day operations of the Police
Department. It is comprised of the Chief of
Police and his assistant; the Office of
Professional Standards; Training; and
Community Resources. This division is
responsible for budget, personnel,
accreditation,
internal affairs,
policy review,
and all
departmental
training. It also
includes the
Community
Resource
Officer (CRO)
position,
designed to be a
liaison between the department and the
community’s schools, groups, and
organizations. The CRO also is responsible
for the department’s Citizens’ Police
Academy, Jr. CPA, Coffee with a Cop, and
Neighborhood Watch programs.
Operations:
The Operations division often is referred
to as the “backbone” of the police
department. It is the most visible of the
three divisions, with uniformed officers
patrolling the streets in marked police
cruisers. These officers annually answer
tens of thousands of calls for service and
perform preliminary investigations of all
criminal activity. They conduct proactive
patrols, investigate suspicious activity,
enforce traffic laws, and investigate
thousands of traffic crashes each year.
Within this division are several specialized
units: three K9 teams; Special Weapons
and Tactics (SWAT) Team; Crisis
Negotiation Team; Bomb Squad; 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.
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
38
Staffing Summary: Police
Grade
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Administration
Police Chief Z 1.0 1.0 1.0 1.0
Captain Q 1.0 1.0 1.0 1.0
Sergeant P - - - 1.0
Police Officer J 1.0 2.0 2.0 2.0
Executive Assistant II I 1.0 1.0 1.0 1.0
Operations (Patrol)
Assistant Chief S 1.0 1.0 1.0 1.0
Captain Q 3.0 3.0 3.0 4.0
Sergeant P 6.0 6.0 6.0 6.0
Police Officer J 50.0 51.0 51.0 48.0
Support Services
(Investigations)
Assistant Chief S 1.0 1.0 1.0 1.0
Captain Q 1.0 1.0 1.0 1.0
Sergeant P 2.0 2.0 2.0 2.0
Police Officer J 12.0 9.0 9.0 10.0
Record Division Manager K 1.0 1.0 1.0 1.0
Records Clerk III E 1.0 1.0 1.0 1.0
Records Clerk I C 3.0 3.0 3.0 3.0
Crime Analyst K - 1.0 1.0 1.0
Evidence Technician II F 1.0 1.0 1.0 1.0
Evidence Technician I C 1.0 1.0 1.0 1.0
TOTAL 87.0 87.0 87.0 87.0
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
39
Department Narrative: Police
FY2017 Highlights and Accomplishments:
The number of major crimes reported
dropped 16 percent overall in 2016
from the previous year;
Staffed visits from Presidential
candidates Bernie Sanders and Hillary
Clinton;
Completed renovation of the Annex at
1410 Broadway and reunited the
General Investigations and Drug and
Vice Enforcement units under one roof;
Officer Melissa Dillon was named
Employee of the Year for 2016,
primarily for her work in outreach
programs like the PHA/PPD Fun Day
and “Paws for a Cause,” which
benefitted animal shelters in five
counties. In all, 25 employees were
honored for the work in 2016;
The department continued the use of
buycrimes.com and buycollisions.com
to provide citizens the convenience of
downloading and printing crime reports
or accident reports without having to
come to the department;
Through the work of the department’s
Crime Analyst, the Department
implemented online reporting, which
led to a 22% reduction in the larceny
theft category (the largest crime
category);
The analyst also completed numerous
ad hoc requests for analysis, and
worked to develop the departments
mapping and analysis IT infrastructure
by utilizing existing software and
agency partnerships;
Continued the work of the Chief’s
Community Forum round-table
discussion panel;
Continued our in-house training with
speaker Laura Grace;
Our officers and staff made a smooth
transition through retirements of two
captains and a detective with 21 years
of service and promotions/appointments
to fill those positions;
We expanded our community
involvement through the Community
Resource Officer by increasing
awareness and responsiveness to
requests from the community. One of
the most visible successes was the “My
Old Kentucky Home” project, in which
we partnered with Paducah Parks
Services and Better Than Ever Art
Studio;
Further expanded our forensic
investigations on computers, cell
phones, and other digital media with
409 exams.
The Police Department identified and defined the following goal areas for FY18.
1. Infrastructure/Technology: Invest in Infrastructure and technology improvements aimed at enhancing
police services.
2. Programs: Addressing livability and safety issues through enforcement and focused outreach.
3. Special Events & Activities: Special events aimed at one-to-one contact with citizens, and a
commitment to provide a safe, wholesome atmosphere for large city events.
4. Department & Personnel Development: Provide top-quality service to the citizens of and visitors to
Paducah, while developing our employees’ educational and leadership opportunities, thus to continue as
one of the top law enforcement agencies in the state.
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
40
Department Narrative: Police (Continued)
The matrix below illustrates how the Police's FY18 department goals and objectives support the five city
goals from the Strategic Plan.
Goal
Area Objectives Quality
Services
Strong
Economy
Vital
Neighborhoods
Restored
Downtown Livability
Continue to make improvements to existing police department
headquarters.
Utilize technology to increase efficiency and effectiveness, to include
properly planning for future technology needs.
Continue to utilize Crime Analyst-provided data and programs,
directing resources to where they are most needed.
Address traffic issues and conduct four targeted enforcement sweeps.
Strive for 5-10% reduction in Part I crimes and collisions through
proactive policing efforts.
Partner with Emergency Management and Paducah Fire Department.
Hold quarterly meetings to enhance critical incident preparedness to
ensure all personnel are ready to respond to and manage active
incidents.
Focus on “livability” issues, including noise and nuisance complaints,
drug enforcement and others consistent with the “Broken Windows”
theory of policing
Continue to offer DARE in 5th grade classrooms throughout the city,
reaching an estimated 300 students per year
Encourage officers to reach out to our city’s youth through programs
at elementary schools and Oscar Cross Boys and Girls Club, and
small group meetings with students at Paducah Tilghman High School
Continue to provide quality services to our citizens and our city’s
visitors at the annual festivals and activities
Provide outreach programs, such as the PPD/PHA Fun Day and
“Paws for a Cause”
Again host small shift-sponsored activities like cook-outs and
basketball games at local housing sites, increasing involvement with
the community
Strive for zero line of duty injuries
Establish training protocols that focus on development of employees
and support their career goals
Promote a high level of customer service while effectively policing our
community
Remain committed to diversity and a renewed focus on the areas of
recruitment, retention and community outreach. Attract and retain
more minority applicants
Continue to provide professional development for all staff, and
encourage employee opportunities for self-advancement and learning ProgramsDepartment & Personnel DevelopmentDepartment Goals & Objectives City Goals Infrastructure / TechnologySpecial Events & Activities
41
Department Budget Summary: Police
Department Summary:
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Personal Services $7,657,220 $7,693,767 $8,036,120 $8,129,985
Contractual Services $294,103 $320,064 $400,615 $419,425
Commodities $955,738 $974,568 $1,074,705 $1,174,765
Capital Outlay $128,505 $26,854 $108,355 $78,400
Total Dept. Budget $9,035,566 $9,015,253 $9,619,795 $9,802,575
Division Summary:
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Administration
Personal Services $448,946 $601,998 $567,460 $670,935
Contractual Services $200,484 $227,228 $296,855 $310,580
Commodities $204,737 $198,901 $231,790 $240,320
Capital Outlay $58,978 $1,237 $53,595 $30,000
Operations (Patrol)
Personal Services $5,420,246 $5,401,841 $5,647,400 $5,513,855
Contractual Services $58,803 $54,823 $55,135 $59,025
Commodities $639,879 $647,583 $687,915 $765,820
Capital Outlay $41,408 $17,757 $45,150 $40,400
Support Services
(Investigations)
Personal Services $1,788,028 $1,689,928 $1,821,260 $1,945,195
Contractual Services $34,816 $38,013 $48,625 $49,820
Commodities $111,122 $128,084 $155,000 $168,625
Capital Outlay $28,119 $7,860 $9,610 $8,000
Total Dept. Budget $9,035,566 $9,015,253 $9,619,795 $9,802,575
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018 City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018 City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
42
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, 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,
discussions, demonstrations on fire safety, and
education that is 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:
This division enforces all applicable laws,
rules, and regulations in order to provide a
healthy, clean, and pleasant environment for
the citizens of Paducah.City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
43
Staffing Summary: Fire
Grade
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Administration
Fire Chief X 1.0 1.0 1.0 1.0
Dep. Fire Chief Fire Prevention T 1.0 1.0 1.0 1.0
Deputy Fire Chief Operations T 1.0 - - 1.0
Executive Assistant I F 2.0 2.0 2.0 1.0
Suppression
Dep. Fire Chief Operations T - 1.0 1.0 -
Fire Assistant Chief P 3.0 3.0 3.0 3.0
Captain I 15.0 15.0 15.0 15.0
Lieutenant H 15.0 15.0 15.0 15.0
Firefighter E 26.0 26.0 26.0 28.0
Prevention*
Dep. Fire Marshall I J 2.0 2.0 2.0 1.0
Dep. Fire Marshall II L - - - 1.0
Chief Building Inspector N - - 1.0 1.0
Dep. Building Inspector I L - - 1.0 1.0
Chief Electrical Inspector M - - 1.0 1.0
Dep. Electrical Inspector II L - - 1.0 1.0
Permit Technician E - - 1.0 1.0
Code Enforcement Officer G - - 3.0 3.0
Code Enforcement Assist. C - - 1.0 -
Executive Assistant I F - - - 1.0
Training
Battalion Chief/Training
Officer N 1.0 1.0 1.0 1.0
Construction*
Chief Building Inspector N 1.0 1.0 - -
Dep. Building Inspector I L 1.0 1.0 - -
Chief Electrical Inspector M 1.0 1.0 -
Dep. Electrical Inspector II L 1.0 1.0 - -
Permit Technician E 1.0 1.0 - -
Code Enforcement*
Code Enforcement Officer G 3.0 3.0 - -
Code Enforcement Assist. C 1.0 1.0 - -
TOTAL 76.0 76.0 76.0 77.0
*Construction and Code Enforcement divisions were moved into the Prevention division during
FY2016.
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
44
Department Narrative: Fire
FY2017 Highlights and Accomplishments:
Continued the regional education class for building and electrical;
CY2016 – Responded to 3297 incidents;
Initiated 41 foreclosures;
Demolished 70 structures;
CY2016 – 1271 permits issued for $67.5 million valuation;
CY2016 – 2263 inspections for building and electrical;
CY2016 – 1290 inspections for fire marshals;
CY2016 – 3279 inspections for code enforcement;
CY2016- 60 consultations;
Initiated capital replacement of response equipment;
Trained 5 new recruits;
CY2016 – Trained 13899 man hours;
Worked with outside agencies and industries to strengthen special response teams.
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
45
Department Narrative: Fire (Continued)
The matrix below illustrates how the Fire Department's FY18 department goals and objectives
support the five city goals from the Strategic Plan.
The Fire Department’s goals of Educate to Prevent Harm, Protect, and Be Kind and Helpful are
defined in the mission statement at the beginning of this section.
Goal
Area Objectives Quality
Services
Strong
Economy
Vital
Neighborhoods
Restored
Downtown Livability
Provide regional class for contractors and fire departments for
consistent code interpretations and standardized training
Conduct Fire Prevention Education activities at all elementary
schools
Provide juvenile firesetter program for court ordered or at risk youth
that are identified as a deterrence to playing with fire.
Conduct emergency preplans and courtesy surveys to educate
commercial occupants about the hazards of fire and reduce
opportunity for hazardous events to occur
Demolish and foreclose on unsafe and dilapidated structures and
property to make neighborhoods safer and more attractive for
growth
Maintain inspection certifications and inspection schedules to
provide professional and efficient services to aid owners and
contractors
Complete annual recertifications and updates for training
Continue to maintain high training standards to serve the citizens of
Paducah
Secure property for training field site
Renovate Station 4 garage for accommodation of newer apparatus
Provide professional and efficient fire/rescue services for the citizen
of Paducah
Continue to be active in local, regional, and state response teams
Strive to maintain 2-week plan review time
Provide consultation for projects before initiation to help navigate
the code process
Participate in special programs like MDA Fill the Boot, Breast
Cancer Awareness, Coats for Kids, United Way Firefighter Chili
Provide car seat installation program to all residents for the delivery
of new infants and for toddlers. Educate to Prevent HarmProtectBe Kind and HelpfulDepartment Goals & Objectives City Goals City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
46
Department Budget Summary: Fire
Department Summary:
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Personal Services $6,718,006 $6,783,838 $6,953,375 $7,215,600
Contractual Services $354,545 $284,977 $417,060 $400,855
Commodities $656,651 $628,837 $738,515 $773,925
Capital Outlay $166,027 $230,616 $194,705 $168,435
Total Dept. Budget $7,895,229 $7,928,268 $8,303,655 $8,558,815
Division Summary:
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Administration
Personal Services $431,679 $466,930 $480,520 $541,665
Contractual Services $31,425 $26,012 $126,570 $83,185
Commodities $43,784 $38,854 $44,130 $53,660
Capital Outlay $22,076 $5,421 $16,200 -
Suppression
Personal Services $5,542,555 $5,472,745 $5,595,180 $5,774,040
Contractual Services $84,296 $82,133 $81,230 $102,240
Commodities $521,280 $495,889 $571,800 $595,360
Capital Outlay $143,951 $225,195 $178,505 $168,435
Prevention*
Personal Services $151,226 $746,218 $778,480 $798,170
Contractual Services $1,960 $174,714 $207,190 $213,285
Commodities $14,278 $63,762 $78,035 $74,130
Capital Outlay - - - -
Training
Personal Services $97,672 $97,945 $99,195 $101,725
Contractual Services $2,206 $2,118 $2,070 $2,145
Commodities $37,679 $30,332 $44,550 $50,775
Capital Outlay - - - -
Construction*
Personal Services $290,133 - - -
Contractual Services $16,547 - - -
Commodities $23,057 - - -
Capital Outlay - - - -
Code Enforcement*
Personal Services $204,741 - - -
Contractual Services $218,111 - - -
Commodities $16,573 - - -
Capital Outlay - - - -
Total Dept. Budget $7,895,229 $7,928,268 $8,303,655 $8,558,815
*Construction and Code Enforcement divisions were moved into the Prevention division during
FY2016. City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
47
Engineering/Public Works
Department Mission
Through an administrative decision to
combine the Engineering Department and
Public Works Department, 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,
interaction with the public, and coordination
of well-organized divisions within the EPW
Department itself, it is our mission to
provide effective and efficient support
services for other all of the citizens of
Paducah and its sister City departments.
The EPW Department is composed of
several offices that include Engineering
Services, Floodwall Operations, and Public
Works division (consisting of Solid Waste,
Street Maintenance, Facility Maintenance
and Fleet Maintenance). EPW Department
strives 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.
Engineering Services:
Engineering Services provides engineering
support services for various governmental
departments and divisions, administers
infrastructure related capital improvements,
administers storm water, right-of-way, and
other regulatory responsibilities and
regulations required by State & Federal
Government agencies. Engineering Services
is responsible for commercial site review
upon its development, and provides reliable
professional assistance to the public. This
ensures the construction and maintenance of
public infrastructure is carried out in a cost-
effective manner, in accordance with sound
engineering principles, practices, and
regulations to help protect the health, safety
and welfare of the public and to improve the
overall quality of life within the community.
Engineering Services also provides clerical
and support services for all divisions of
EPW.
Floodwall Operations:
The Floodwall Operations executes all
operation and maintenance function for the
City’s floodwall and related appurtenances
in an efficient, effective manner, in order to
ensure the highest level of preparedness for
the protection of the community’s health,
safety, and welfare that may be threatened
during flooding conditions occasioned from
the Ohio & Tennessee Rivers.
Streets Maintenance Division & Lighting:
The Street Maintenance division is
responsible for the maintenance and repair
of approximately 446 lane miles of city
roadways in addition to right-of-ways,
sidewalks, alleys, curbs and gutters, and
independent storm sewer facilities. Street
Maintenance also maintains more than 3,000
traffic signs, 6,000 storm inlets, and other
appurtenances. This division is responsible
for the coordination work associated with all
City street restoration and rehabilitation
coupled with Municipal Aid Program
(MAP). All street lighting within the City of
Paducah is provided through various
financial resources associated with this
division, and is designed to maintain a
strong infrastructure and provide for the safe
passage of streets and sidewalks. The cost of
street lights is driven by the number of
lights, facility fees, 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.
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
48
Facility Maintenance Division:
Facility Maintenance is responsible for the
maintenance and care of 30 buildings (20
City employee occupied, 10 leased facilities)
and provides support staff to Parks
Department for 14 parks facilities, including
pools, shelters, playground equipment, and
skate park. Additionally, Facility
Maintenance Division provides custodial
services of City-owned facilities and
downtown bathrooms. Facility Maintenance
also maintains the City’s downtown
decorative lighting and 12 City owned and
operated traffic signals. Facility
Maintenance 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.
Staffing Summary: Engineering/Public Works
Grade
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Engineering Services
City Engineer & Pub. Wks Director Z 0.8 0.8 0.8 0.8
Storm Water & Drain. Engineer R 1.0 1.0 1.0 1.0
Engineering Project Manager N 1.0 1.0 1.0 1.0
EPW Operations Manager* O 0.8 0.8 - -
Engineering Assistant III M - - - -
Engineering Technician J 1.0 1.0 1.0 1.0
Executive Assistant I F 1.0 1.0 1.0 1.0
Administrative Assistant III D 1.0 1.0 1.0 0.5
Floodwall
EPW Floodwall Superintendent N 1.0 1.0 1.0 1.0
Floodwall Operator F 4.0 4.0 4.0 4.0
Streets (Maintenance & Lighting)
Assistant EPW Director** T - - 0.25 0.25
EPW Street Superintendent N 1.0 1.0 1.0 1.0
EPW Street Supervisor L 2.0 2.0 2.0 2.0
Equipment Operator E 4.0 4.0 4.0 3.0
Concrete Finisher E 3.0 3.0 3.0 2.0
Right-of-way Maintenance C 11.0 11.0 11.0 13.0
Facility Maintenance
Assistant EPW Director** T - - 0.25 0.25
EPW Fleet/Maintenance Superint. O 0.5 0.5 0.5 0.5
EPW Maintenance Supervisor L 1.0 1.0 1.0 1.0
Laborer C 6.0 6.0 6.0 5.0
Traffic Technician E 2.0 2.0 2.0 1.0
Master Electrician L 1.0 1.0 1.0 -
Journeyman Electrician I - - - 1.0
Maintenance Technician E 2.0 2.0 2.0 4.0
TOTAL 45.10 45.10 44.80 44.3
*EPW Operations Manager position deleted beginning FY2017
**Assistant EPW Director position added FY2017 with 25% distribution in both Streets and Facility Maintenance and 50% distribution in the
Solid Waste Fund
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
49
Department Narrative: Engineering/Public Works
FY2017 Highlights and Accomplishments:
Olivet Church Road project was
completed;
Riverfront Redevelopment Phase 1B
transient dock was completed;
Riverfront Redevelopment Phase 1B
landmass is ongoing in conjunction
with other projects;
Construction documents for pump
station #2 complete;
Restoration of pump station #9
underway;
EPW Supervisors, Superintendents,
& Management completed first-
aid/AED training;
Initiated a sign replacement plan
pursuant to Federal Highway
Administration (FHWA)-SA-07-020
mandate to reflect current
Manual on Uniform Traffic Control
Devises (MUTCD) to meet
compliance dates;
Replaced the entire plumbing system
that was completely deteriorated at
Fire Station #2;
Police Dept. Annex – Managed
renovation and provided the
installation of all electrical re-
wiring, installed new ceilings, and
provided all new parking facilities
for the entire Police Department
compound;
Remodeled portions of City Hall into
computer lab;
Rehabilitation of City streets,
sidewalks, and trails - ongoing;
Installed new infrastructure to
sustain quality Parks Services
activities.
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
50
Department Narrative: Engineering/Public Works (Continued)
The EPW Department identified and defined the following goal areas for FY18.
1. Floodwall Operations: Focus on reconstruction and restoration of the city floodwall to protect the
integrity of the system
2. Engineering: Manage citywide capital projects by providing professional engineering services
3. Infrastructure Maintenance: Place an emphasis on preventive maintenance of city assets to
maximize the useful life
The matrix below illustrates how EPW's FY18 department goals and objectives support the five city
goals from the Strategic Plan.
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018 Goal Area Objectives Quality
Services
Strong
Economy
Vital
Neighborhoods
Restored
Downtown Livability
Manage the professional consultant in the completion of
Comprehensive Storm Water Master Plan and study the
implementation of storm water utility/user fee
Implement first phase of City Hall project aimed at building
preservation, improving safety and energy efficiency
Provide the stakeholders with professional and technical support
regarding the downtown streetscape
Continue training and certification resources for employees to ensure
a safe work environment
Assist stakeholders in their work with professional firms for
commercial, residential and recreation development projects for our
community
Complete the construction and initiate seasonal use of the transient
boat dock and river front park
Removal of trees threatening the integrity of the earthen levy from
the floodwall right-of-ways as observed and noted by United States
Army Corp of Engineers (USACE) during their annual inspection.
Continue coordination with USACE in the design for the restoration
and reconstruction of the multiyear floodwall project
Complete the restoration of Pump Station #9 in conjunction with
USACE's total project restoration
Initiate the reconstruction and total restoration of Pump Station #2 in
conjunction with USACE's total project restoration
Continue to maintain public right-of-way and infrastructure for 446
lane miles of city streets
Continue to maintain the 20 City of Paducah employee occupied
buildings and the 10 leased facilities
Ongoing Right-of-way sign replacement plan pursuant to Federal
Highway Administration (FHWA)-SA-07-020 to reflect current
Manual on Uniform Traffic Control Devices (MUTCD) compliance
dates
Department Goals & Objectives City Goals Engineering (Administration)Floodwall OperationsInfrastructure Maintenance
51
Budget Summary: Engineering/Public Works
Department Summary:
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Personal Services $2,632,626 $2,650,221 $3,105,435 $3,205,465
Contractual Services $220,044 $197,512 $233,925 $217,725
Commodities $1,950,178 $1,897,625 $1,956,165 $1,992,765
Capital Outlay $214,862 $22,751 $7,665 -
Total Dept. Budget $5,017,710 $4,768,109 $5,303,190 $5,415,955
Division Summary:
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Engineering Services
Personal Services $448,209 $460,755 $480,970 $495,810
Contractual Services $12,607 $9,230 $21,865 $10,080
Commodities $13,083 $15,149 $19,705 $21,015
Capital Outlay - $10,136 $3,365 -
Floodwall 0
Personal Services $421,148 $438,737 $484,875 $487,700
Contractual Services $51,851 $33,970 $39,710 $40,265
Commodities $162,105 $230,446 $169,465 $174,625
Capital Outlay $599 $342 -0 -
Streets (Main. & Light.) 0
Personal Services $1,051,988 $1,033,774 $1,327,060 $1,385,035
Contractual Services $120,381 $121,654 $137,175 $131,745
Commodities $1,455,438 $1,329,625 $1,427,350 $1,460,410
Capital Outlay $211,763 $8,900 $3,100 -
Facility Maintenance 0
Personal Services $711,281 $716,955 $812,530 $836,920
Contractual Services $35,205 $32,658 $35,175 $35,635
Commodities $319,552 $322,405 $339,645 $336,715
Capital Outlay $2,500 $3,373 $1,200 -
Total Dept. Budget $5,017,710 $4,768,109 $5,303,190 $5,415,955
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
52
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. Additionally,
Special Events will assume responsibility
coordination for the Transient Dock and
Downtown grounds upkeep in the
Downtown event areas.City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
53
Staffing Summary
Grade
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
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
Superintendent N 1.0 1.0 1.0 1.0
Cemetery Sexton F 1.0 1.0 1.0 1.0
Supervisor L 1.0 1.0 1.0 1.0
Laborer C 11.0 11.0 11.0 12.0
Right of Way Maintenance C 3.0 3.0 3.0 3.0
Maintenance Technician E - - - 1.0
Special Events
Special Events Coordinator M 1.0 1.0 1.0 1.0
TOTAL 25.0 25.0 25.0 27.0
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
54
Department Narrative: Parks
FY2017 Highlights and Accomplishments:
Kentucky Recreation and Park Society
(KRPS) award for Outstanding
Department in its Class for three of the
last four years;
Preparations for Phase II of Noble Park
Bank Stabilization completed;
Vendor participation at Farmers Market
increased to over 50;
Originated Celebration Saturdays at
Farmers Market;
Created a strong base for the Riverfront
Concert Series by combining national up
and coming artists and local artists to
perform. Partnered with the Columbia
Club and local breweries to provide
refreshments at the concerts;
Expand Farmers Market to include a
Christmas/Holiday Market and BBQ Fall
Fest;
Phase I of the Health Park completed
including the Rotary Community-build
Playground, community gardens, 1/3
mile walking path, and adult fitness
stations;
Began operation of the City’s Transient
Dock at the expanded Riverfront Park
including grounds maintenance, mooring
reservations, fueling, and waste
dumping;
Added tennis shelter/restroom building
at Noble Park;
Increased adult league participation in
soccer, futsal, kickball, softball, and
indoor wiffleball.
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
55
Department Narrative: Parks (Continued)
The Parks Department identified and defined the following four goal areas for FY18:
Infrastructure: Targeted infrastructure or equipment improvements having a 4-year
minimum impact;
Programs: Registration based programming directed towards the citizens of Paducah to
provide economical quality recreational experiences;
Activities & Special Events: Special Events designated to detail the City of Paducah’s
vibrancy and attract large numbers to downtown and parks;
Administration: Easily channel citizens to top notch departmental services, programs,
activities and park facilities.
The matrix below illustrates how the Parks’ FY18 department goals and objectives support the
five city goals from the Strategic Plan.
Goal
Area Objectives Quality
Services
Strong
Economy
Vital
Neighborhoods
Restored
Downtown Livability
Bank Stabilization – Eliminate a majority of erosion
issue on the Noble Park Lake.
Small shelter re-roof – Reduce annual maintenance on
designated shelter for 10 years.
Health Park – Create the best backyard in Paducah for
three neighborhoods and a place for diverse age
recreation.
Tennis Court Resurfacing - Install a new base surface
that will last up to 20 years. Color coatings should be
redone every 5 years.
Spot on Soccer – For long term growth, create parent
training to understand the game. A 5E growth rate is
targeted.
Rec Center – 10% attendance increase during daytime
hours, add adult basketball leagues.
Youth tennis – Using the captive audience of summer
programs, install USTA training program for up to 100
participants.
Youth baseball/softball – Add a minimum of one team
per year and maintain consistency.
Farmers Market – Expand by 10% annually until future
mid-week locations are identified and prepared
Riverfront Concerts – Maintain consistency and
increase social media and a variety advertising in
conjunction with departmental rebranding efforts to
increase attendance numbers.
July 4th – Plan and create multiple music venues for
2019
Rebranding – Work with Socially Present to expand
Parks Services recognition in the community. Identify
and track growth post campaign.
Downtown maintenance – Creation of a new
downtown maintenance landscape and operation plan
to include the transient dock.
Health Park Maintenance – Focus on year-one growing
of grass areas and use of community gardens.InfrastructureCity Goals ProgramsSpecial Events & ActivitiesAdministrationDepartment Goals & Objectives
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
56
Budget Summary: Parks
Department Summary:
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Personal Services $1,794,627 $1,895,659 $2,011,740 $2,216,755
Contractual Services $201,118 $179,414 $202,195 $184,575
Commodities $833,133 $846,197 $954,805 $968,875
Capital Outlay $13,590 $8,129 $25,935 -
Total Dept. Budget $2,842,468 $2,929,399 $3,194,675 $3,370,205
Division Summary:
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Administration
Personal Services $553,464 $564,490 $580,540 $609,165
Contractual Services $47,335 $46,214 $69,280 $58,755
Commodities $190,886 $157,358 $187,450 $188,170
Capital Outlay - $266 $10,000 -
Parks Maintenance
Personal Services $969,780 $1,002,814 $1,102,365 $1,276,160
Contractual Services $122,413 $92,355 $88,465 $91,785
Commodities $301,323 $324,209 $365,755 $383,515
Capital Outlay $7,431 $6,603 - -
Pool
Personal Services $73,391 $45,816 - -
Contractual Services $8,983 $11,476 - -
Commodities $78,326 $66,335 - -
Capital Outlay $6,159 - - -
Recreation
Personal Services $120,824 $199,797 $239,075 $237,810
Contractual Services $17,904 $20,985 $35,220 $27,040
Commodities $168,048 $177,686 $272,550 $264,670
Capital Outlay - $665 $14,035 -
Special Events
Personal Services $77,168 $82,742 $89,760 $93,620
Contractual Services $4,483 $8,384 $9,230 $6,995
Commodities $94,550 $120,609 $129,050 $132,520
Capital Outlay - $595 $1,900 -
Total Dept. Budget $2,842,468 $2,929,399 $3,194,675 $3,370,205
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
57
Paducah Human Rights Commission (PHRC)
Department Mission
The Paducah Human Rights Commission
was formed May 26, 1964, the same year the
U.S. Civil Rights was initially established,
to safeguard all individuals within the City
and McCracken County from discrimination
in housing, employment, and public
services, especially when it comes to race,
color, ADA, age, religion, sex/sexual
orientation, and national origin.
The Paducah Human Rights Commission:
Advocates for human and civil rights;
Investigates and mediates
discrimination complaints, and when
appropriate, provides referrals to other
governmental agencies;
Resolves community disputes and
issues involving individual or
systematic illegal discrimination;
Collaborates with and advises the City
of Paducah on human rights
issues/concerns;
Collaborates with public and private
sectors to promote education on how to
prevent and eliminate discrimination
citywide.
Department Narrative: PHRC
FY2017 Highlights and
Accomplishments:
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;
Continued relationship with Paducah
Area Chamber of Commerce,
Community Coming Together, Race
Unity Group, and Victory Through
Grace Ministries;
Expected new partnership with West
Kentucky Community & Technical
College multicultural/diversity efforts;
New partnership with Community
Clergy Fellowship;
Student intern initiative continues;
Continued co-sponsoring non-profits;
Participated in events designed to
improve quality of life and liberty;
Continued the annual events: Fair
Housing Luncheon and the May event
which educates the community on
human and civil rights with emphasis
on violence and crime;
Board training and annual Executive
Director training.
Objectives for FY2018:
Maintain/enhance current programs
and initiatives, strive for local support
in fulfilling goals, including schools,
faith community, non-profit, and
for-profit, and develop additional
community leadership relationships
that lead to the promotion of peace and
understanding;
Temporary Office Manager will be
hired as part-time.
Budget Summary: Paducah Human Rights Commission (PHRC)
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Personal Services - - $9,675 $27,480
Contractual Services $26,929 $19,142 $17,365 $1,205
Commodities $12,998 $14,934 $13,995 $12,995
Total Dept. Budget $39,927 $34,076 $41,035 $41,680
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
58
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.
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. 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.
Staffing Summary: Human Resources
Grade
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
HR/Risk Director V 1.0 1.0 1.0 1.0
PRDA Director1 T 0.0 0.0 1.0 -
HR Generalist G 2.0 2.0 2.0 2.0
TOTAL 3.0 3.0 4.0 3.0
1PRDA department dissolved beginning in FY2017, PRDA Director moved to Human Resources for half of FY2017 and then transition to the new Planner position in
the Planning Department
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
59
Department Narrative: Human Resources
FY2017 Highlights and Accomplishments:
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. Creation of a new
wellness incentive diagram, for
employees to better understand
wellness program. The wellness
incentives also outline approved
fitness activities that earn
employees premium credits
including several City of
Paducah organized events such
as the 9 to 5K program, free 5K
run/walks, and the Biggest Loser.
o New Health Hero, Health Risk
Assessment website for wellness
program
Completed negotiation process with
FOP and IAFF – new contracts will
begin July 1, 2017.
Amended policy:
o Sick Leave
Creation of new policy:
o Merit Raises
The Human Resources Department identified and defined the following goal areas for FY18.
1. Human Resources Administration: Provide a progressive work environment for City
employees by improving processes and policies
2. Organizational Development: Create and coordinate learning opportunities for City staff based
on the analysis of the assessed needs of the organization
The matrix below illustrates how the HR FY18 department goals and objectives support the five
city goals from the Strategic Plan.
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018 Division Objectives Quality
Services
Strong
Economy
Vital
Neighborhoods
Restored
Downtown Livability
Predictive Index: based on the creation of a profile for all positions
in the recruitment, selection, and hiring process.
Performance Evaluations: Across every department in the
development and sustainability of a quality workforce.
Implement new Plan Source software to enhance benefits enrollment
process for employees
Update the Employee Handbook to reflect the latest policy and
workplace compliance guidance
Leadership Training: Ongoing and consistent focus on training and
the development of Managers, and Supervisors through best
practices.
Safety Teams: Overall reduction of accidents by 10%, thru the
development of safe work procedures, and practices.
Department Goals & Objectives City Goals Organizational DevelopmentHuman Resources Administration
60
Budget Summary: Human Resources
Department Summary:
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Personal Services $138,881 $115,098 $271,755 $230,370
Contractual Services $37,313 $40,059 $47,165 $44,165
Commodities $52,917 $56,973 $54,935 $59,925
Capital Outlay - $7,793 $1,885 -
Total Dept. Budget $229,111 $219,923 $375,740 $334,460
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
61
Other General Fund Divisions
This page contains the Budget Summaries for the Cable Authority, Special Projects, and
Interfund Transfers.
Budget Summary: Cable Authority
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Contractual Services $82,244 $93,045 $105,810 $100,670
Commodities $3 - - -
Capital Outlay - $866 $1,900 -
Total Dept. Budget $82,247 $93,911 $107,710 $100,670
Budget Summary: Special Projects*
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Leave Expense ($151,727) $27,761 - -
PJC Property Tax $317,359 $320,069 - -
Total Dept. Budget $165,632 $347,830 - -
*The Special Projects cost center is used for year-end financial statement presentation entries only
Budget Summary: Interfund Transfers (out)
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Investment Fund $265,750 $261,000 - -
E911 Fund $518,526 $470,142 $618,610 $567,990
Debt Service Fund $597,221 $589,733 $745,365 $985,170
Capital Projects Fund $1,658,703 $2,338,569 $38,700 -
Transient Boat Dock - - $5,000
Civic Center Fund $45,986 $24,418 $55,100 $38,170
Rental Prop. Fund $6,479 $24,786 -0 -
Radio Fund - $38,114 -0 -
Fleet Main. Fund $189,389 $112,293 $202,755 $164,575
Insurance Fund - $95,720 $60,000 $78,000
AEPF Fund - $6,599 $27,615 $14,405
PFPF Fund $385,166 $412,266 $432,500 $369,750
Total Dept. Budget $3,667,220 $4,373,640 $2,185,645 $2,218,060 City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
62
OTHER GOVERNMENTAL FUNDS
In addition to the General Fund, the City utilizes eleven 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.
63
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)
Chapter 177. Paducah’s allocation of State motor fuel tax funds has historically averaged
$500,000 annually. MAP funding is based on a formula set out by the state of Kentucky.
Kentucky law requires the City to account for state shared gas tax money in a separate fund. The
City traditionally adds a transfer from the Investment Fund to the MAP Fund for the City’s
paving (streets and sidewalks) program.
The City maintains approximately 446 lane miles of streets. The Engineering-Public Works
Department ranks the streets to prioritize the streets in need of resurfacing.
Fund Narrative
In FY 2017 street resurfacing and pavement marking contracts were renewed.
Objectives for FY2018
Continue restoration of streets, curbs, gutters, and sidewalks based on the priority list
established and maintained by the City Engineer/Public Works Director and the Street
Superintendent in coordination with local public utility companies and associated capital
improvement projects.
Municipal Aid Program Fund Statement of Revenue and Expenditures
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Revenue
Taxes $592,241 $497,147 $450,000 $480,000
Interest Income $9,630 $7,133 $6,000 $3,000
Interfund Transfers
Investment Fund $800,000 $825,000 $613,845 $1,031,350
Total Revenue $1,401,871 $1,329,280 $1,069,845 $1,514,350
Expenditures
Contractual Services $1,200 $1,200 $1,200 $1,200
Commodities - - - -
Capital Outlay $1,146,752 $1,337,465 $1,502,800 $1,828,150
Total Expenditures $1,147,952 $1,338,665 $1,504,000 $1,829,350
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
64
Investment Fund
Fund Description
The City of Paducah levies a tax of 2% 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. 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% to its current 2%. The first 1.5% of the
fee is placed into the General Fund with the remaining 0.5% placed into a separate Fund, called
Investment Fund. Expenditures from the Investment Fund are dedicated to economic
development, neighborhood redevelopment, infrastructure/capital investment, and property tax
relief. How Investment Fund funds are utilized is disclosed to the public through quarterly
scorecards available on the City of Paducah’s website: www.paducahky.gov .
Fund Narrative
Since the Investment Fund’s creation in 2005, dollars have been appropriated to address many
needs in the following categories: economic development, neighborhood redevelopment, and
infrastructure/capital investment. In the first few years of the Fund’s existence, the spending
allocation was nearly equally divided among those three categories. However, over time the
spending allocation has changed increasing funding for infrastructure/capital investment and
away from neighborhood redevelopment. The upcoming fiscal year will see an increase in
neighborhood spending in the form of street resurfacing and sidewalk replacement in addition to
funds for general neighborhood enhancement. Over 1/3 of all Investment Fund resources are
dedicated to debt service for capital investment and economic development for previous capital
projects, or for existing economic development agreements.
Debt Service,
$1,753,080 , 32%
Streets/Sidewalks,
$1,031,350 , 19% Small Capital
Projects,
$739,320 , 14%
Ongoing
Commitments,
$778,750 , 14%
Historic Budget
Funding,
$1,147,500 , 21%
City of Paducah, KY
Investment Fund
Projected Budget- FY2018 City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
65
Objectives for FY2018
Review funding priorities.
Continue five-year fund projections.
Investment Fund Statement of Revenue and Expenditures
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Revenue
Licenses & Permits $4,664,150 $4,947,986 $5,022,500 $5,200,000
Other Fees $64,923 - - -
Interfund Transfers
General Fund $265,750 $261,000 - -
Capital Projects Fund $50,000 - - -
Total Revenue $5,044,823 $5,208,986 $5,022,500 $5,200,000
Expenditures –
Economic Development
Contractual Services $457,460 $482,379 $592,000 $752,000
Contributions $182,500 $167,500 $168,800 $196,250
Expenditures –
Neighborhood Development
Contractual Services $3,000 $3,000 $3,000 $3,000
Contributions $20,000 $20,000 $20,000 $20,000
Interfund Transfers
General Fund $194,500 $179,500 $182,000 $190,000
MAP Fund $800,000 $825,000 $613,845 $1,031,350
Debt Service Fund $1,603,598 $1,567,430 $1,732,855 $1,750,620
Capital Projects Fund $1,727,864 $1,682,430 $1,610,000 $1,504,320
Downtown CIP Fund - - - -
Civic Center Fund - $78,000 - -
Total Expenditures $4,988,922 $5,005,239 $4,922,500 $5,447,540
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
66
Community Development Block Grant Fund
Fund Description
The Community Development Block Grant (CDBG) program is a federal program that provides
communities with resources to address a wide range of unique community development needs.
Beginning in 1974, the CDBG program is one of the longest continuously run programs at HUD.
Each activity must meet one of the following national objectives for the program: benefit low-
and moderate-income persons, prevention or elimination of slums or blight, or address
community development needs having a particular urgency because existing conditions pose a
serious and immediate threat to the health or welfare of the community for which other funding
is not available.
Fund Narrative
During the FY2018 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
grant in the amount of $220,000 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 $1,000,000 through the Public Facilities
program for rehabilitation of the floodwall pump station #2.
Objectives for FY2018
Application for $220,000 on behalf of the Four Rivers Recovery Center. No match is
required.
Application for up to $1,000,000 for rehabilitation of the floodwall pump station #2 with
at 50% match requirement.
CDBG Fund Statement of Revenue and Expenditures
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Revenue
Grants $237,500 $737,500 $1,220,000 $1,220,000
Other Fees - - - -
Interfund Transfers
Capital Projects Fund - - - -
Bond Fund - - $1,000,000 -
Total Revenue $237,500 $737,500 $2,220,000 $1,220,000
Expenditures
Contractual Services $237,500 $237,500 $2,220,000 $220,000
Interfund Transfers
Capital Projects Fund - $500,000 - $1,000,000
Total Expenditures $237,500 $737,500 $2,220,000 $1,220,000
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
67
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 FY2018 due to changes in the program requirements.
Objectives for FY2018
Not Applicable.
HOME Fund Statement of Revenue and Expenditures
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Revenue
Grants - - - -
Property Rent & Sales ($3,370) - - -
Other Fees - - - -
Interfund Transfers - - - -
Total Revenue ($3,370) - - -
Expenditures
Contractual Services $46,467 - - -
Interfund Transfers
Capital Projects Fund $33,956 - - -
Total Expenditures $80,423 - - - City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
68
911 Communications Services
Department Mission
The mission of 911 Communications
Services is to provide timely and appropriate
response to requests for assistance in case of
emergency throughout McCracken County
and the City of Paducah by providing high
quality, efficient, and cost-effective
communications support for public safety
agencies and for the residents of McCracken
County and the City of Paducah; facilitating
the development of highly trained,
proficient, dedicated and self-motivated
personnel; constantly seeking ways to
improve the performance of its employees
and the quality of the services they provide
to the community; and accomplishing the
above within all legal and constitutional
requirements through cooperation with
governmental and community agencies and
the public. E911 consists of three divisions;
Administration, Support Personnel, and
Communications Personnel.
Administration:
Administration oversees and manages the
911 center and creates and enforces policy
and creates the budget for the center. The
Director of 911 reports to the City Manager
and the Assistant Director oversees the daily
operations of the center.
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 all addresses 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 is
comprised of four Supervisors and fourteen
Tele-communicators that work twelve-hour
shifts
Staffing Summary
Grade
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
E911 Director 1.0 1.0 1.0 1.0
Assistant Director 1.0 1.0 1.0 1.0
Administrative Secretary 1.0 1.0 1.0 1.0
Database Administrator 1.0 1.0 1.0 1.0
Supervisor 3.0 3.0 3.0 4.0
Assistant Supervisor 3.0 3.0 3.0 -
Tele-communicator 12.0 12.0 12.0 14.0
TOTAL 22.0 22.0 22.0 22.0
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
69
Fund Narrative: E911
FY2017 Highlights and Accomplishments:
City of Paducah adopted resolution to maintain current 911 operations, declining a
proposal from Kentucky State Police.
Hired an Agency Director.
Obtained user agreements to service McCracken County agencies:
o McCracken Fiscal Court (18 months).
o All McCracken Fire Districts (4yrs.).
Obtained communications accreditation through KACP.
Abolished Assistant-Supervisor position and moved to twelve-hour shifts for Supervisors
and Tele-communicators.
Inside renovations including painting, carpet and tile.
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
70
Fund Narrative: E911 (Continued)
The E911 Department identified and defined the following three goal areas for FY18.
Infrastructure: This goal has two parts. First, is to replace all 3 components of the 911
center operating system (Radio, Telephone, and Computer Aided Dispatch). Each
component is antiquated and at or beyond end of life. Obtaining parts and service is a
challenge and all options to maintain the system will eventually be exhausted. This will
create inability to meet the emergency service communication needs of our community.
Second, is to maintain compliance with all current and expected Federal and State
mandates. This will also develop a platform for the Next Generation 911 interoperability
system.
Public Safety: Training is paramount to provide the best service possible. Our agency is
divided into 4 platoons. Each platoon has a Supervisor responsible for the service
provided by the Telecommunicators under their command. Our focus is to maintain and
advance the level of training for Supervisors and Telecommunicators when possible.
This creates strong leaders in our supervision staff and proficient telecommunicators. As
a result, the agencies we service are able to confidently and safely respond to
emergencies in our community.
Leadership: Strong leadership is the foundation for the success of any organization. With
open communication, employee valuation, recognition, supervisor empowerment and
training, the culture can be developed and strengthened. Employee satisfaction is always
a focus, as employees make it possible for the need of leadership. Through Leadership,
we can develop and strengthen the foundation of our newly formed City department.
The matrix below illustrates how the E911 FY18 department goals and objectives support the
five city goals from the Strategic Plan.
Goal
Area Objectives Quality
Services
Strong
Economy
Vital
Neighborhoods
Restored
Downtown Livability
Award a contract and begin installation for Phase 1 of the 911
Infrastructure project, which is the replacement of a telephony and
Computer Aided Dispatch systems
Prepare for Phase 2 of the 911 Infrastructure project, which is the
radio system replacement
2 Supervisors to attend advanced leadership training listed below:
a. Leadership 911 (80 hrs.) is designed to help the supervisor
learn basic leadership principles.
b. Telecommunications Executive Development (120 hrs.) is
designed to provide contemporary theories, management
techniques and leadership skills.
Achieve 70% of outside agencies responding that Dispatches are
"Very Well Trained" & "Well Trained" in the Annual Agency
Interaction Survey through a defined training program
Increase the accuracy of calls as ranked by the outside agencies in
the Annual Agency Interaction Survey to 70% "Very Accurate" or
"Accurate"
Achieve 50% of employees "Strongly Agree" or "Agree" that they
feel value as an employee in the Annual Employee Satisfaction
Survey
Strengthen foundation for new City department by maintaining a
focus on leadership, adhering to City policy and procedures and
pursuing opportunities for improvement
Public SafetyLeadershipDepartment Goals & Objectives
InfrastructureCity Goals City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
71
E911 Fund Statement of Revenue and Expenditures
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Revenue
Taxes $629,043 $618,767 $630,000 $710,000
Grants $427,975 $374,120 $506,770 $481,800
Charges for Service - - - $28,000
Interest Income $1,100 $785 $900 $900
Other Fees $6 $5 - -
Interfund Transfers
General Fund $518,526 $470,142 $618,610 $567,990
Total Revenue $1,576,650 $1,463,819 $1,756,280 $1,788,690
Expenditures
Personal Services $1,277,795 $1,138,289 $1,414,315 $1,447,475
Contractual Services $128,340 $140,762 $150,080 $127,430
Commodities $170,410 $173,724 $191,885 $208,785
Capital Outlay - $11,046 - $5,000
Total Expenditures $1,576,545 $1,463,821 $1,756,280 $1,788,690
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
72
Court Awards
Fund Description
The court system in Kentucky – at the conclusion of successful prosecutions – awards money
and property to law enforcement agencies that were seized during criminal investigations. These
assets are then used by the agency toward other investigations; in effect, using criminals’ cash to
investigate other criminals. Historically, The Paducah Police Department has used its Court
Awards Fund to finance drug investigations through payments to confidential informants and
“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 Court Awards Fund currently is just more than $142,000. 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 FY2017, the Paducah Police Department paid out more than $8,200 to purchase drugs, pay
informants, and conduct other criminal investigations.
Court Awards Fund Statement of Revenue and Expenditures
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Revenue
Fines $38,572 $29,232 $25,000 $25,000
Interest Income $1,512 $1,147 $1,200 $1,200
Total Revenue $40,084 $30,379 $26,200 $26,200
Expenditures
Contractual Services $15,744 $14,233 $20,750 $30,750
Commodities $1,670 - $10,000 $2,000
Capital Outlay - $13,785 - -
Total Expenditures $17,414 $28,018 $30,750 $32,750
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
73
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 of Paducah considers debt financing for major, non-recurring items, which are typically
capital in nature. The Debt Service Fund currently accounts for the activity of the eleven
notes/bond issues outstanding as of June 30, 2017. Final maturity dates on these debt issues
range from FY2024 to FY2032. The primary funding source for debt service payments is the
Investment Fund and the General Fund, although there are also other income sources including
County Transient Room Taxes and rental income as well.
Pursuant to §158 of the Kentucky Constitution, the City shall not incur net general obligation
indebtedness to an amount exceeding 10% of the value of taxable property within the City as
estimated by the last certified assessment previous to the incurring of the indebtedness. The
City’s current debt limit is $239,483,487. The City’s projected net general obligation
indebtedness of $30 million at June 30, 2017 is well within this limit.
In addition, per Administrative Policy FIN-27, the annual debt service requirement, which
includes principal and interest, shall not exceed 10% of General Fund revenues. For FY2018,
the City’s net debt service payments ($3.8 million gross, less $1 million provided by other
funding sources) will be approximately 7.9% of General Fund revenues. The table below
illustrates the City’s portion of debt service payments over the last few years.
For FY2018, the City is likely to issue the following debt:
Purpose Amount Debt Service Funding Source
Riverfront development $1.0 million Investment Fund
Floodwall pump rehab $3.5 million General Fund
E911 Equipment $3.0 million General Fund
$2.825 $2.975 $2.982 $3.042
$3.761
$1.857 $2.052 $2.057
$2.476 $2.734
$0.0
$1.0
$2.0
$3.0
$4.0
2014 2015 2016 2017 2018Millions City's Share Versus
Total Debt Service Payments - $
Total Debt Service
City's Share
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
74
Debt Fund Statement of Revenue and Expenditures
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Revenue
Licenses & Permits $581,718 $583,318 $649,720 $686,430
Property Rent & Sales $289,000 $289,005 $289,000 $289,000
Charges for Service $52,540 $52,387 $52,055 $51,535
Other Fees $2 - - -
Interfund Transfers
General Fund $597,221 $589,733 $745,365 $985,170
Investment Fund $1,603,598 $1,567,430 $1,732,855 $1,750,620
Total Revenue $3,124,079 $3,081,873 $3,468,995 $3,762,755
Expenditures
Contractual Services $1,500 $1,500 $2,000 $2,000
Agent Fees KLC $73,753 $42,623 $49,000 $12,525
2001 Series $581,718 $583,318 $584,720 $584,820
2003 Series $180,816 $183,997 $214,510 $222,475
2004 Series $394,079 $393,775 $393,110 $392,065
2005 PFPF $447,221 $489,733 $493,365 $493,170
2009 KLC $121,790 $129,613 $129,320 $178,030
2009 KACO $201,953 $202,228 $202,280 $202,105
2010 Series $464,694 $449,998 $446,150 $447,150
2011 Margaret Hank $25,000 $25,000 $50,000 $50,000
Murray State University $174,999 $175,000 $175,000 $175,000
2013 Series $308,055 $306,584 $304,540 $301,805
2017 CFSB - - $65,000 $101,610
2018A Series - - $110,000 $110,000
2018B Series - - $250,000 $245,000
2018C Series - - - $245,000
Total Expenditures $2,975,578 $2,983,369 $3,468,995 $3,762,755
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
75
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), bond proceeds, or
grants/endowments. Most of the appropriations included in the Capital Improvement Fund are
derived from the City’s 5-year Capital Improvement Plan, which is continually reviewed and
updated.
Funded Capital Project List – FY2018
Project Name FY2018 Budget
Expenditures
City-Wide Software Upgrade (partial) $250,000
Lien Recovery/Foreclosures $75,000
Riverfront Development $1,000,000
Floodwall Pump Repairs $4,500,000
General Facility Maintenance $200,000
Downtown Incentive Program $200,000
Park Improvements $232,000
E911 Equipment $3,900,000
Neighborhood Revitalization $415,000
Fountain Avenue – Street & Sidewalks Phase 1 $132,320
Total 2018 Expenditures $10,904,320 City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
76
Capital Improvements Fund Statement of Revenue and Expenditures
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Revenue
Grants $1,618,627 $7,509,620 - $400,000
Property Rent & Sales $127,646 $42,962 - -
Charges for Service $17,944 $11,136 - -
Other Fees $279,037 $362,702 $900 -
Interfund Transfers
General Fund $1,658,703 $2,338,569 $1,188,700 -
Investment Fund $1,727,864 $1,682,430 $1,610,000 $1,504,320
CDBG Fund - $500,000 - $1,000,000
HOME Fund $33,956 - - -
E911 Fund - - $7,500
Capital Projects Fund $868,092 $150,916 $1,253,885 -
Bond Fund - $1,274,360 $5,800,000 $7,500,000
Solid Waste Fund - - $2,000,000 -
Radio Fund $90,000 - - $900,000
Total Revenue $6,421,869 $13,872,695 $11,860,985 $11,304,320
Expenditures
General Government $751,012 $1,001,500 $535,000 $250,000
Inspection $80,550 $126,191 $70,000 $75,000
Planning $43,944 $43,944 - -
Police $159,156 $368,023 - -
Fire $98,076 $93,221 - -
Engineering/Public Works $1,366,691 $7,830,379 $3,650,000 $5,500,000
E911 - - - $3,900,000
Main Street $370,610 $119,529 $235,000 $200,000
Park Improvements $688,331 $41,192 $277,800 $232,000
Special Projects $471,049 $3,681,944 $455,000 $747,320
Interfund Transfers
General Fund $5,292 $106,686 - -
Investment Fund $50,000 - - -
CDBG Fund - - - -
Capital Projects Fund $868,092 $150,917 $1,383,885 -
Total Expenditures $4,962,803 $13,563,526 $6,606,685 $10,904,320
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
77
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
For FY2018 it is likely the City will issue the following debt:
Purpose Amount Debt Service
Funding Source
Riverfront development $1.0 million Investment Fund
Floodwall pump rehab $3.5 million General Fund
E911 Equipment $3.0 million General Fund
Total $7.5 million
Bond Fund Statement of Revenue and Expenditures
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Revenue
Bond Proceeds $4,225,000 - $8,350,000 $7,500,000
Interest Income $5,096 $5,315 - -
Interfund Transfers
Investment Fund - - - -
Total Revenue $4,230,096 $5,315 $8,350,000 $7,500,000
Expenditures
Debt Service $4,225,000 - - -
Interfund Transfers
CDBG Fund - - $1,000,000 -
Capital Projects Fund - $1,274,360 $5,800,000 $7,500,000
Radio Fund - - $1,550,000 -
Total Expenditures $4,225,000 $1,274,360 $8,350,000 $7,500,000
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
78
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/Maiden Alley Cinema
Market House Theater/Market House Museum/Yeiser
Probation & Parole Building
Paducah Railroad Museum
W.C. Young Community Center
Oscar Cross Boys & Girls Club, Park Avenue location
Fund Narrative
On a lease by lease basis the Engineering-Public Works Department acting as landlord continues
to monitor, assess and in some cases may have maintenance responsibilities that become
necessary to sustain the viability of these city owned assets.
Facility Maintenance Division of EPW oversaw completion of the following:
Replaced roof of the Seaman’s Church Institute;
Made repairs to River Heritage Museum roof and building;
Made repairs to Maiden Alley Cinema that included sealing exterior masonry walls;
Replaced clay tile over parapet walls and miscellaneous interior walls;
Replaced A/C unit at W.C. Young Community Center;
Replaced A/C units at Market House Theatre.
Objectives for FY 2018
Continue to maintain quality rental property with matching expense;
Monitor and address any roofing concerns associated with all City Leased properties.
Rental Property Fund Statement of Revenue and Expenditures
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Revenue
Property Rent & Sales $139,926 $134,916 $134,920 $132,220
Interfund Transfers
General Fund $6,479 $24,787 - -
Investment Fund - - - -
Total Revenue $146,405 $159,703 $134,920 $132,220
Expenditures
Contractual Services $10,154 $13,659 $13,650 $15,115
Commodities $27,578 $51,437 $121,270 $117,105
Interfund Transfers
General Fund $109,676 $93,718 - -
Total Expenditures $147,408 $128,814 $134,920 $132,220 City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
79
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.
Objectives for FY2018
Replace 800MHz radio system
Radio Depreciation Fund Statement of Revenue and Expenditures
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Revenue
Property Rent & Sales $120,093 $124,163 $133,110 $111,940
Interest Income $6,180 $4,542 $3,500 $2,000
Interfund Transfers
General Fund - $38,114 $1,550,000 -
Total Revenue $126,273 $166,819 $1,686,610 $113,940
Expenditures
Contractual Services $34,984 $35,296 $35,840 $33,420
Commodities - $820 - -
Capital Outlay $12,293 $15,146 $2,400,000 -
Interfund Transfers
Capital Projects Fund $90,000 - - $900,000
Total Expenditures $137,277 $51,262 $2,435,840 $933,420
City of
Paducah,
375
Utility
Companies,
35
Airport, 21
Other, 52
800 MHz Radio Units City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
80
ENTERPRISE FUNDS
Enterprise Funds are financed and operated in a manner similar to
private business enterprises where the intent of the governing body is
that the costs of providing goods and services to the general public
on a continuing basis be financed or recovered primarily through
user charges. The City utilizes three enterprise funds: Solid Waste
Fund, Transient Boat Dock, and Civic Center Fund.
81
Solid Waste Division
Division Mission
The Engineering-Public Works, Solid Waste
Division is dedicated to serving the citizens
of Paducah by providing reliable quality
solid waste collections and voluntary
recycling opportunities for the residents and
commercial businesses served within the
City of Paducah. The Solid Waste
Division’s mission is to provide the best
weekly solid waste collections for
approximately 11,500 City customers,
approximately 900 commercial businesses
with multiple weekly collections, and to
provide a composting facility that serves all
of McCracken County.
Administration:
This division supervises, directs,
administers, and manages the resources of
all solid waste funds. It ensures that solid
waste collection and disposal systems are
provided for the customers in an efficient,
effective, and economical manner, at or
below competitive market rates, and adheres
to state and federal regulations.
Administration maintains an inventory of all
rollouts and dumpsters. The annual Spring
Clean-up Day for Paducah and McCracken
County residents is organized and managed
by this division. Administration also works
with the Compost Facility to improve its
operations and offer a high quality
composted bio-solids product.
Residential Collection:
The Residential Collection division provides
collection and disposal of solid waste for the
residential and commercial roll-out
customers. Residential customers are on a
once per week schedule. Commercial roll-
out customers have the option of multiple
pickups per week, depending on the
customers’ needs. This division also assists
in weekly collection of yard waste. The
division maintains an inventory of all
rollouts and manages their repair and
replacement on an as needed basis.
Commercial Collection:
The Commercial Collection division is
responsible for the collection and disposal of
commercial solid waste materials contained
in dumpsters varying in size from 2 cubic
yards to 8 cubic yards. Our commercial
customers may require service ranging from
once per week to as many as six times per
week. This division maintains an inventory
of all dumpsters and manages their repair
and replacement on an as needed basis.
Bulk, Brush, & Leaf:
This division of Solid Waste provides
collection of separated green waste to
include tree limbs, bagged grass clippings,
bagged leaves, and brush. This division also
provides by separate fee the collection and
disposal of bulk goods that are not of solid
waste or green nature that may include the
disposal of household furniture and goods.
Compost and Yard Debris Recycling:
The City of Paducah’s compost facility was
the very first of its kind within the state of
Kentucky. This facility is located on North
8th Street provides composting programs to
meet federal and state targeted goals of 25%
reduction in the solid waste stream. This
facility operates a bio solids composting
facility by combining yard waste collected
with bio solids from the Paducah
McCracken Co. Joint Sewer Agency
wastewater treatment plant to produce an
enriched soil amendment. Having been
created in the mid 1990’s, the Paducah
composting facility has been the model used
by several other communities to initiate their
own composting facilities. City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
82
Staffing Summary: Solid Waste/Engineering/Public Works
Grade
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Administration
City Engineer & Pub. Wks Director* Z 0.2 0.2 0.2 0.2
Assistant EPW Director** T - - 0.5 0.5
EPW Operations Manager O 0.2 0.2 - -
Solid Waste Superintendent N 1.0 1.0 1.0 -
Solid Waste Supervisor L 1.0 1.0 1.0 2.0
Administrative Assistant III D 1.0 1.0 1.0 1.5
Residential Collection
Laborer C 7.0 7.0 6.0 6.0
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
Laborer C - - 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 25.70 26.20
*EPW Operations Manager position deleted beginning FY2017
**Assistant EPW Director position added FY2017 with 25% distribution in both Streets and Facility Maintenance in the General Fund and 50% distribution in the
Solid Waste Fund
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018 City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
83
Department Narrative: Solid Waste
FY2017 Highlights and Accomplishments:
Initiated use of new transfer station
operated by Freedom Waste located
at the intersection of State and
Bloom Street;
Provided Paducah-McCracken Co.
area residents and businesses a
temporary voluntary single stream
recycling collection point at Public
Works operations center;
Maintain regulatory compliance in
association with the City of
Paducah’s composting facility;
Ongoing tracking of all serial
numbers on rollouts and dumpsters
to better serve customer base;
Maintained and continued verifying
all account charges match the
services provided;
Maintained replacement priority
system for commercial dumpsters;
Ongoing investigation to enhance
customer service and improved
collection efficiencies for all
services;
Investigating opportunities to
provide better cleanliness and
sanitation of rolling assets through
the assistance of local area vendors.
The EPW Department identified and defined the following goal areas for FY18.
1. Solid Waste: Vigorously pursue efficiencies to improve the solid waste collection services
2. Compost Operations: Continue to improve the product available to the public
The matrix below illustrates how EPW's FY18 department goals and objectives support the five
city goals from the Strategic Plan.
Goal
Area Objectives Quality
Services
Strong
Economy
Vital
Neighborhoods
Restored
Downtown Livability
Create a system that associates all residential and commercial
containers specific to the customer to which they are assigned.
Monitor Freedom Waste to ensure quality services at the new
transfer station.
Initiate vehicular GPS tracking systems to enhance customer
service, response and improve efficiencies
Improve processes to better manage material intake and disposal
Replace compost yard office building
Expand composting processing pad
Relocate security fence along 8th street of compost facility to
maximize bulk material storage yard capacities
Continue succession planning to ensure a seamless transition and
sustain compost operations Compost OperationsDepartment Goals & Objectives City Goals Solid WasteCity of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
84
Solid Waste Statement of Revenue and Expenditures
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Revenue
Grants $42,545 $60,070 $27,000 $35,000
Property Rent & Sales $42,187 $78,802 $55,000 $50,000
Charges for Services $4,453,864 $4,520,084 $4,421,000 $4,523,500
Interest Income $39,520 $30,255 $28,000 $30,000
Other Fees $3,889 $2,466 $3,000 $3,000
Total Revenue $4,582,005 $4,691,677 $4,534,000 $4,641,500
Expenditures
Administration $655,214 $793,403 $838,840 $951,230
Residential Collection $1,406,704 $1,418,003 $1,938,995 $1,836,150
Commercial Collection $1,161,224 $959,086 $1,492,390 $1,462,835
Compost $351,047 $362,027 $723,060 $641,580
Bulk, Brush & Leaf $215,968 $237,095 $270,030 $630,165
Landfill $52,923 - $56,435 $60,000
Interfund Transfers $240,000 $285,866 $325,000 $427,220
Total Expenditures* $4,083,080 $4,055,480 $5,644,750 $6,009,180
*Capital acquisitions are transferred to the balance sheet at the close of the fiscal year.
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
85
Transient Boat Dock
Fund Description
The function of the Paducah Riverfront Transient Dock is to provide a mooring facility for
transient boaters and visitors to our community. The dock will provide fueling services, sanitary
pump-outs, and overnight docking with electric service. The Parks Services Department is
responsible for overseeing the reservations and operation of the Transient Dock. Engineering and
Public Works will oversee transition operations during periods of Ohio River flooding.
Objectives for FY2018
Kick off a full year of operations
Civic Center Fund Statement of Revenue and Expenditures
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Revenue
Rental Income - - - $21,430
Interest on Checking - - - -
Interfund Transfers
General Fund - - $5,000 -
Investment Fund - - - -
Total Revenue - - $5,000 $21,430
Expenditures
Contractual Services - - - $3,200
Commodities - - $5,000 $15,730
Capital Outlay - - - $2,500
Depreciation - - - -
Total Expenditures - - $5,000 $21,430
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018 Rendering
86
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.
Objectives for FY2018
Increase rental revenue;
Replace blinds.
Civic Center Fund Statement of Revenue and Expenditures
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Revenue
Rental Income $43,486 $40,148 $40,000 $44,000
Interest on Checking - - - -
Interfund Transfers
General Fund $45,986 $24,419 $55,100 $38,170
Investment Fund - $78,000 - -
Total Revenue $89,472 $142,566 $95,100 $82,170
Expenditures
Contractual Services $21,856 $22,042 $20,350 $22,870
Commodities $66,440 $42,393 $64,725 $59,300
Capital Outlay - - - -
Depreciation $10,021 $10,021 $10,025 $10,025
Total Expenditures $98,317 $74,456 $95,100 $92,195
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
87
INTERNAL SERVICE FUNDS
Internal Service Funds are used to accumulate and allocate costs
internally among the City’s various functions. The City utilizes four
internal service funds: Fleet Maintenance Fund, Fleet Lease Fund,
Insurance Fund, and Health Insurance Fund.
88
Fleet Maintenance Fund
Division Mission
The Engineering-Public Works, Fleet Maintenance Division, strives to establish efficient and
effective delivery of City fleet services by providing “customers” with safe, reliable, economical,
and environmentally sound transportation and related support services. These services are
responsible to the needs of the various city divisions and departments that conserve vehicle value
and equipment investment. This division maintains and repairs all City vehicles including police,
fire, solid waste trucks, heavy equipment, and maintenance equipment. The Fleet Maintenance
Division also underwrites and oversees the purchase and disposal of all vehicles and equipment
owned and operated by the City of Paducah.
Staffing Summary: Fleet Maintenance Fund
Grade
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
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
$-
$200
$400
$600
Thousands City of Paducah, KY
Fleet Operating (vehicle maintenance) Expenses
FY2004 to Present City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
89
Division Narrative: Fleet Maintenance
FY 2017 Highlights and Accomplishments:
Procured, prepared and put into service
the following:
o 10 Police SUV’s
o 3 Refuse collection vehicles
o 1 wheeled loader
o 2 Utility vehicles
o 1 backhoe
o 1 tracked loader
o 4 snow plows
o 2 salt spreaders
o 1 bucket truck
Mechanics completed more than 1096
service tickets;
Created more efficient parts inventory
supply chain and record retention system;
Entered a contract to provide
maintenance and repair services to
Concord Fire Department (provides an
opportunity for this division to expand its
customer base beyond City government
enabling the division to become more
cost effective and self-sufficient.
The Fleet Maintenance Division identified and defined the following goal area for FY18.
1. Fleet Maintenance Administration: Update operating procedures to become more effective and
efficient in the replacement of the city's rolling stock and vehicles, as well as providing
mechanical services for all customers
The matrix below illustrates how the Fleet Maintenance Division's FY18 department goals and
objectives support the five city goals from the Strategic Plan.
Goal
Area Objectives Quality
Services
Strong
Economy
Vital
Neighborhoods
Restored
Downtown Livability
Continue to monitor inventory for replacement applicable to current
rolling stock.
Maintain mechanic credentials and certification required for
sustaining all city owned rolling stock, which includes public service,
emergency response, heavy equipment and outside emergency
services vehicles.
Expand office procedures that will require the operation and
maintenance of dual automated software systems to facilitate the
smooth transition to Munis.
Continue to expand customer base with additional emergency
response customers throughout McCracken County and
surrounding region.
Department Goals & Objectives City Goals Fleet Maintenance AdministrationCity of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
90
Fleet Maintenance Fund Statement of Revenue and Expenditures
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Revenue
Property Rent & Sales $122 $3,440 $500 $1,000
Interest Income $5 $15 - -
Internal Service Rev. $350,724 $345,900 $349,000 $355,000
Other Fees $110 $839 $100 $100
Interfund Transfers
General Fund $189,389 $158,159 $202,755 $231,795
Total Revenue $540,350 $508,353 $552,355 $587,895
Expenditures
Personal Services $434,649 $408,654 $447,650 $455,185
Contractual Services $32,700 $36,825 $36,235 $36,750
Commodities $53,574 $55,942 $56,620 $67,960
Capital Outlay $5,524 $5,325 $12,750 $28,000
Depreciation $8,642 $4,861 $5,430 $7,400
Total Expenditures $535,089 $511,607 $558,685 $595,295
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
91
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 used by
departments operating out of the General Fund.
Fund Narrative
The Fleet Lease Trust Fund, which was created in FY1999, 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 unit is purchased, a lease amount is calculated by dividing the cost of
the unit over its expected useful life. Each department lessee pays the lease amount monthly into
the Fleet Lease Trust Fund. When the unit comes to the end of its useful life and is ready for
auction, the funds accumulated from the lease payments and interest earned provide the funds to
replace the unit. Solid Waste and Fleet Maintenance Fund vehicles are not included in the Fleet
Lease Trust Fund.
Fire, 23
Police, 90
EPW, 49
Parks, 33
Planning, 2
Fleet Lease Vehicle Totals by Department City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018 As of March 2017
92
Fleet Lease Trust Fund Statement of Revenue and Expenditures
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Revenue
Property Rent & Sales $753,032 $988,679 $917,965 $976,640
Interest Income $27,812 $21,285 $22,000 $33,465
Interfund Transfers
Insurance Fund - - - -
Total Revenue $780,844 $1,009,964 $939,965 $1,010,105
Expenditures
Contractual Services $32,000 $38,000 $48,000 $48,000
Commodities $949 $1,180 $1,500 $600
Capital Outlay - $1,393 $1,168,750 $2,117,400
Depreciation $658,485 $730,134 $840,000 $1,012,000
Total Expenditures $691,434 $770,707 $2,058,250 $3,178,000
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
93
Insurance Fund
Fund Description
The Insurance Fund captures all manner of revenues & expenditures related to liability, workers’
compensation, 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.
In FY2016, property damage coverage ‘first dollars’ deductibles were set in place for ($25,000).
Insurance Fund Statement of Revenue and Expenditures
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Revenue
Internal Service Revenues $958,111 $1,098,637 $1,177,105 $1,239,185
Interfund Transfers
General Fund - - $60,000 $78,000
Insurance Fund $72,834 $95,720 - -
Total Revenue $1,030,945 $1,194,357 $1,237,105 $1,317,185
Expenditures
Contractual Services $958,596 $1,140,990 $1,227,605 $1,307,685
Interfund Transfers
Fleet Lease Trust Fund - - - -
Insurance Fund $72,834 - - -
Total Expenditures $1,031,430 $1,140,990 $1,227,605 $1,307,685
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
94
Health Insurance Fund
Fund Description
The Health Insurance Fund is a self-insured internal service fund designed to capture all manner
of financial activities associated with the Employee Health Insurance Cafeteria Plan.
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.
Paducah Health Insurance Fund’s
Covered Members by Type
CY Emp. E/C E/S Family Total
2017 122 41 28 59 250
2016 122 40 25 58 245
2015 124 47 31 55 257
2014 120 45 24 58 247
2013 130 43 26 56 255
2012 130 44 28 55 257
2011 130 41 27 53 251
2010 136 47 33 45 261
Health Insurance Fund Statement of Revenue and Expenditures
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Revenue
Internal Service Revenues $3,751,422 $3,938,126 $3,773,000 $3,767,000
Other Fees $573 - -
Total Revenue $3,751,995 $3,938,126 $3,773,000 $3,767,000
Expenditures
Contractual Services $3,996,202 $3,817,091 $3,773,000 $3,767,000
Total Expenditures $3,996,202 $3,817,091 $3,773,000 $3,767,000 City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
95
FIDUCIARY FUNDS
Fiduciary funds are used to account for assets held in trust by the
government for the benefit of individuals or other entities. The City
utilizes two fiduciary funds; Appointive Employees’ Pension Fund
(AEPF) and Police & Fire Pension Fund (PFPF).
96
Appointive Employees’ Pension Fund (AEPF)
Fund Description
The Appointive Employees’ Pension Fund (AEPF) of the City of Paducah was established in
1946. It was authorized by the Kentucky Revised Statues. The fund was put in place to cover all
civil service employees of the City of Paducah except police and fire fighters, which have their
own retirement plan. Starting in 1975, eligible employees voted to migrate into the Kentucky
County Employees Retirement System (CERS) which is administered by the State of Kentucky.
The AEPF plan closed to any new members following the 1975 CERS vote.
Fund Narrative
In the past, the AEPF’s source of funding has been from investments; however, all Fund assets
were exhausted by the end of FY2016. Future funding will come from the General Fund for the
remaining life of the Fund for the 2 remaining pensioners.
AEPF Fund Statement of Revenue and Expenditures
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Revenue
Interest on Checking $274 $44 - -
Interfund Transfers
General Fund - $6,599 $27,615 $14,405
Total Revenue $274 $6,643 $27,615 $14,405
Expenditures
Personal Services $19,856 $19,856 $19,860 $10,400
Contractual Services $7,514 $7,523 $7,730 $3,980
Commodities $19 $19 $25 $25
Total Expenditures $27,389 $27,398 $27,615 $14,405
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
97
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 led to
decreased investment earnings and an unfunded liability. An annual transfer from the General
Fund is made to meet the minimum actuarial requirement. There is one active member and 49
inactive members in this plan as of the date of this report.
PFPF Fund Statement of Revenue and Expenditures
Actual
FY2015
Actual
FY2016
Revised
FY2017
Adopted
FY2018
Revenue
Property Rent & Sales $139,426 $29,617 $350,000 $350,000
Interest Income $171,255 $135,871 $225,000 $125,025
Internal Service Revenues $12,290 $9,072 $12,000 $10,405
Other Fees $100 $3,508 - -
Interfund Transfers
General Fund $385,166 $412,266 $432,500 $369,750
Total Revenue $708,237 $590,334 $1,019,500 $855,180
Expenditures
Personal Services $1,386,273 $1,308,290 $1,275,000 $1,199,000
Contractual Services $48,746 $46,052 $51,460 $49,460
Commodities $369 $370 $450 $380
Total Expenditures $1,435,388 $1,354,712 $1,326,910 $1,248,840
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
98
City of Paducah Statistical & Supplemental Information
Guiding Principles and Goals
The following set of sentences contains the guiding principles for the City of Paducah.
Paducah is a vibrant and beautiful river city which is the heart of the four rivers region.
Our region has a strong economy.
Our City has a national reputation for the arts and tourism.
We are a hometown for families and an inclusive community.
Our residents enjoy a quality community and fun things to do.
Paducah – a great place to call home.
These guiding principles set the stage for Paducah’s five goals. Every project and service in the
City can be linked to one or more of the five goals. The five goals are
Strong Local Economy - Regional Center for Four States
Efficient City Government - Quality Services for Citizens
Vital Neighborhoods - Place for People and Businesses
Great Place to Live - A Fun City to Enjoy
Restored Historic Downtown, Lower Town, Riverfront - A Community Focal Point
Government Structure and Partner Agencies
Paducah operates under a City Manager Plan form of government as outlined in Kentucky
Revised Statutes (KRS) 83A.150. The Paducah Board of Commissioners is made up of the
Mayor and four Commissioners elected at large by the citizens on a non-partisan basis. The
Mayor is elected for a four-year term and each Commissioner for a two-year term. The Mayor
and Commissioners have equal voting powers.
The Paducah Board of Commissioners sets the policies that govern the City. The City Manager,
who is appointed by the board, serves as the chief administrative officer. The City Manager is
responsible for the day-to-day operation of the City's approximately 330 full-time employees in
addition to being responsible for preparing the budget, submitting it to the board, and
administering it. Department directors are responsible for their respective departments and
report directly to the City Manager. The City of Paducah is comprised of ten main departments:
Police, Fire, Finance, General Government, Parks Services, Information Technology, Planning,
Engineering-Public Works, Human Resources, and 911 Communications Services. The 911
Communications Services Department was added in 2016 following the dissolution of the
Paducah-McCracken County 911 Center agreement. User agencies now contract with the City
department for dispatching services. City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
99
The Paducah Board of Commissioners also appoints various boards, commissions, and advisory
groups that oversee quasi-governmental agencies and/or help in the decision-making process.
Paducah Water, Paducah Power System, and the Paducah-McCracken County Joint Sewer
Agency are separate agencies that operate under boards appointed by the elected officials. Other
utilities in Paducah including Atmos Energy and Jackson Purchase Electric operate privately.
An independent board of directors, the Paducah-McCracken County Convention Center
Corporation (PMCCC), oversees two convention center facilities and the dome pavilion in
downtown Paducah. Board members are appointed by Paducah’s Mayor and the McCracken
County Judge-Executive. The Julian Carroll Convention Center, which was renovated in 2009
and is set to receive additional upgrades in 2017, encompasses more than 65,000 square feet of
convention space. Attached to the Convention Center is the Bill and Meredith Schroeder Expo
Center providing an additional 45,000
square feet. The 37,800 square feet of
convention space inside the inflatable
dome pavilion is now under the
ownership of the PMCCC so that it can
be marketed alongside the Convention
Center and Expo Center.
Community Overview
Paducah is the only incorporated
community in McCracken County,
Kentucky. With a county population of
more than 65,000 people, approximately
25,000 of the population resides within
Paducah’s city limits. However, since
Paducah is the economic, educational, medical, and cultural hub of the region, daytime
population can often swell to more than 100,000 people. This daytime population places a stress
on the local services including police, fire, and E911 response.
Paducah is located in western Kentucky and can be reached by five exits along I-24,
approximately halfway between the metropolitan areas of St. Louis, Missouri and Nashville,
Tennessee. The developing Interstate-69 corridor also will be a key player in leading people to
Paducah.
Paducah is uniquely situated at the confluence of the Ohio
and Tennessee Rivers. The Paducah area is often referred to
as the Four Rivers Region and the Hub of the Inland
Waterways because of its proximity to the Ohio, Tennessee,
Cumberland, and Mississippi Rivers. Residents and tourists City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
100
enjoy the natural features of neighboring Land Between the Lakes National Recreation Area.
Paducah is nearly 20 square miles with 1257 people per square mile. Situated in far western
Kentucky, the topography of Paducah and the surrounding region includes alluvial plains and
small hills. Much of the area is nearly flat and poorly drained which leads to stress on the City’s
aging storm water drainage system. However, the soil is fertile, and agriculture sustains the
surrounding region with corn, soybeans, and wheat as the dominant crops. Paducah’s inland
location tends to produce a large seasonal temperature range with highly variable weather. The
mean temperature is 57.9 degrees with a record high of 108 and a record low of -15. Its position
north of the Gulf of Mexico contributes ample moisture for precipitation. On average, Paducah
receives 49 inches of precipitation with an average of nine inches of snow.
History
Paducah’s heritage is reflected in 19th century
architecture and a number of museums and historic
markers. Paducah, originally known as Pekin, was
settled around 1815. Settlers were attracted to its
location at the confluence of the Ohio and Tennessee
Rivers. In 1827, William Clark, Superintendent of
Indian Affairs for the Mississippi-Missouri region,
arrived in Pekin with a title deed issued by the United
States Supreme Court to the land he now owned. The
town was then platted and named in honor of the
Padouca Indians. Paducah was incorporated in 1830
and chartered in 1856.
Paducah thrived in the 19th century due
to its port and dry dock facilities and
factories. However, the extreme
fluctuation of the Ohio River led to
several floods with the most notable in
1937. As a result, the United States
Army Corps of Engineers constructed a
12-mile concrete and earthen floodwall
to protect Paducah. The floodwall
continues to protect the city and has
become a tourist attraction due to its
beautiful Dafford murals and Greenway
Trail. However, many of the
floodwall’s mechanical components are in need of rehabilitation or replacement. This is a
critical and current project with a significant budgetary impact.
Paducah’s Population Trend
Year Population
2025 (projected) 22,280
2020 (projected) 22,905
2015 (projected) 23,637
2014 (estimated) 24,978
2010 25,024
2000 26,307
1990 27,256
1980 29,315
1970 31,627
1960 34,479
Sources: U.S. Census Bureau and City of
Paducah Comprehensive Plan City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
101
In additional to river and rail industries, Paducah is called the Atomic City due to an area just
outside of Paducah being selected in 1948 for the development of a uranium enrichment plant.
The plant has been decommissioned with the facility currently undergoing significant cleanup.
The uranium enrichment plant led to population growth in Paducah in the mid-19th century.
However, over the past several decades, Paducah’s population has been on the decline even with
its strategic location.
Economic Overview
The Paducah-McCracken
County Labor Shed consists of
11 counties in western
Kentucky and southern Illinois
with a population of more than
233,000. Paducah has a mix
of commercial, industrial,
cultural, institutional, and
hospitality-based businesses.
Healthcare and education services are among the top employers. The accredited Paducah Area
Chamber of Commerce is the sixth largest in the state with approximately 1000 business
members.
Assessed Value of Taxable Property
Fiscal Year Real Estate
Commercial
Residential
Personal
Property
2015 $851,731,625 $751,761,832 $582,368,709
2014 $826,805,152 $743,249,074 $585,142,381
2013 $787,762,105 $731,842,861 $564,154,697
2012 $781,685,815 $685,984,380 $524,400,400
2011 $780,357,859 $670,841,459 $536,894,082
Source: McCracken County Property Valuation Administrator
Industry – Civilian Employed Population 16 Years and Over
Industry Paducah (%) Kentucky (%)
Agriculture, forestry, fishing, hunting, and mining 1.2% 2.8%
Construction 3.6% 5.9%
Manufacturing 8.9% 13.7%
Wholesale trade 3.1% 2.6%
Retail trade 15.2% 12.0%
Transportation warehousing, and utilities 4.5% 5.9%
Information 0.7% 1.7%
Finance, insurance, real estate, rental and leasing 5.1% 5.4%
Professional, scientific, management, administrative, and
waste management services
9.5% 7.8%
Educational services, health care, and social assistance 27.8% 24.4%
Arts, entertainment, recreation, accommodation, food
services
14.2% 8.5%
Other services, expect public administration 3.5% 4.7%
Public administration 2.8% 4.6%
Source: U.S. Census Bureau American Community Survey (2014) City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
102
The area also is served by Barkley
Regional Airport which is located
in McCracken County. The
airport receives some financial
support from the City of Paducah.
It provides two, daily nonstop
flights from Paducah to Chicago-
O’Hare with United Express
service.
With Paducah’s easy river access
and rail service, the city has
become the headquarters for
several river industry giants
including Ingram Barge,
Marquette Transportation, James
Marine, and Crounse Corporation. Paducah is at the center of the inland waterways linking cities
including Pittsburgh, Pennsylvania and Minneapolis/St. Paul, Minnesota to the Gulf of Mexico.
The Paducah Riverport Authority has made its move to position itself for growth in the sector of
intermodal river transportation through the purchase of the largest flat-top tower crane in North
America. In 2015, the U.S. Department of Commerce Foreign-Trade Zone Board approved the
Riverport to establish a foreign-trade zone which will be a good business recruitment tool.
Paducah’s Principal Taxpayers – Property Tax (2015)
Taxpayer Assessed Valuation % of Total Assessed
Valuation
Kentucky Oaks Mall $50,900,262 2.25%
Paducah Medical Investors 13,440,090 0.59%
Ducmall LLC 13,119,800 0.58%
Woodstone Enterprises LP 12,429,000 0.55%
Walmart Real Estate Business 10,646,400 0.47%
Paducah Hospitality Partners 9,600,000 0.42%
Sam’s Real Estate Business Trust 9,222,955 0.41%
Computer Services, Inc. 9,083,185 0.40%
Walmart Store 9,000,000 0.40%
USF Propco I LLC 8,156,900 0.36%
TOTALS $145,598,592 6.43%
Source: Property Valuation Administration; Assessed value as of January 1, 2014 City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018 City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018 City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
103
Paducah’s Principal Employers (2015)
Employer Employees (1) % of Total Employment (2)
Baptist Health Paducah 1713 6.32%
Lourdes Hospital 1645 6.07%
Walmart 999 3.69%
Paducah Public Schools 598 2.21%
West Kentucky Comm. & Technical College 518 1.91%
City of Paducah 471 1.74%
LYNX Services 421 1.55%
State of Kentucky 347 1.28%
Parkview Convalescent Center 284 1.05%
Computer Services, Inc. 255 0.94%
Paxton Media Group 223 0.82%
TOTALS 7474 27.58%
Sources:
(1) City of Paducah Finance Department Numbers include part time and seasonal employment
(2) State of Kentucky – Office of Employment and Training. Ratio based on employment
within County of McCracken
Economic Indicators for Last Ten Fiscal Years
Fiscal
Year
Population
(1)
Personal
Income (1)
Per Capita
Income (1)
Median
Age (1)
School
Enrollment
(2)
Unemployment
Rate (3)
2014-2015 25,024 $503,179,300 $20,430 41.4 2,843 5.6%
2013-2014 25,024 $503,179,300 $20,430 41.4 3,138 8.2%
2012-2013 25,024 $503,179,300 $20,430 41.4 2,744 8.4%
2011-2012 25,024 $503,179,300 $20,430 41.4 2,682 8.0%
2010-2011 25,024 $503,179,300 $20,430 41.4 2,789 8.7%
2009-2010 26,307 $484,469,019 $18,417 39.9 2,659 8.5%
2008-2009 26,307 $484,469,019 $18,417 39.9 2,774 9.3%
2007-2008 26,307 $484,469,019 $18,417 39.9 2,832 6.1%
2006-2007 26,307 $484,469,019 $18,417 39.9 2,804 5.6%
2005-2006 26,307 $484,469,019 $18,417 39.9 2,834 5.7%
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
104
Educational Opportunities
In the past few years, more than
$90 million worth of secondary
school and college facilities have
been completed in Paducah and
McCracken County. The 94,000
square-foot Paducah Middle
School opened in 2013. Just
outside of the Paducah city limits
is the new 300,000 square-foot
McCracken County High School,
a state-of-the-art facility that
consolidated three county high
schools. This facility also
opened in 2013. The new
Murray State University Paducah
Campus opened in 2014. The
facility, which received financial
support from the City through bond payments, is situated across from West Kentucky
Community & Technical College (WKCTC) along Paducah’s higher education corridor on U.S.
62.
Over the past several years, the Aspen Institute has recognized WKCTC as a community college
that achieves strong student success. In 2015, Aspen named WKCTC as one of the top three
community colleges in the United States. The college has maintained its recognition with Aspen
and was named a top ten finalist in 2017. In addition to the variety of higher education
opportunities offered through WKCTC, the college’s Emerging Technology Center features an
18,000 square-foot high bay area that allows customizable training for a variety of companies.
The University of Kentucky Paducah Engineering Campus also resides in that corridor in
addition to the Challenger Learning Center.
Population, Housing, and Education Overview
QuickFacts Paducah Kentucky
Population (estimated, July 1, 2014) 24,978 4,413,457
Population (2010 Census) 25,024 4,339,367
Percent Change (2010 to 2014) -0.18% 1.70%
Persons under 5 years, percent, 2010 6.3% 6.5%
Persons under 18 years, percent, 2010 21.8% 23.6%
Persons 65 years and over, percent, 2010 18.2% 13.3%
Female persons, percent, 2010 54.0% 50.8%
White alone, percent, 2010 71.0% 87.8%
Black or African American alone, percent, 2010 23.7% 7.8% City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
105
American Indian and Alaska Native alone, percent, 2010 0.2% 0.2%
Asian alone, percent, 2010 1.0% 1.1%
Native Hawaiian and Other Pacific Islander alone, percent, 2010 Z 0.1%
Two or More Races, percent, 2010 3.0% 1.7%
Hispanic or Latino, percent, 2010 2.7% 3.1%
Veterans, 2010-2014 2187 303,167
Foreign born persons, percent, 2010-2014 2.0% 3.4%
Housing units, April 1, 2010 12,851 1,950,382
Owner-occupied housing unit rate, 2010-2014 49.8% 67.7%
Median value of owner-occupied housing units, 2010-2014 $97,500 $121,600
Households, 2010-2014 11,317 1,702,235
Persons per household, 2010-2014 2.11 2.50
Living in same house 1 year ago, percent of persons age 1 year+,
2010-2014
82.7% 84.7%
Language other than English spoken at home, % of persons age 5
years+
3.7% 5.0%
High school graduate or higher, percent of persons age 25 years+,
2010-2014
85.7% 83.5%
Bachelor’s degree or higher, percent of persons age 25 years+, 2010-
2014
22.7% 21.8%
Median household income (in 2014 dollars), 2010-2014 $31,338 $43,342
Per capita income in past 12 months (in 2014 dollars), 2010-2014 $24,938 $23,741
Persons in poverty, percent 24.6% 19.1%
Source: U.S. Census Bureau
The downtown and adjacent Lower Town areas of
Paducah also are enjoying the growth of the Paducah
School of Art & Design, which is associated with
WKCTC. In 2016, the school completed the renovation
of the historic property known as the Kitchens Building, a
property bought by the City of Paducah for the school.
The building houses painting, drawing, photography,
design, and multi-media programs.
The Paducah-McCracken County area is committed to providing scholarship funding for up to
60 credit hours toward higher education at WKCTC. In 2010, the City, County, Rotary Club of
Paducah, and private partners worked together to create the Community Scholarship Program.
The City of Paducah contributes $125,000 annually to the program. Students enroll in the
program in their freshman year of high school. If they meet the performance and behavior
guidelines, the scholarship fund will pay the balance of their tuition not covered by federal, state,
or other grants.City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
106
Cultural Community
Paducah is internationally known for its arts and culture, and the City of Paducah provides
financial support to many of the local arts agencies. The local economic impact of tourism is
$190 million in direct expenditures and approximately $300 million in total expenditures.
Paducah is called Quilt City USA® based on the founding of the
American Quilter’s Society by quilt visionaries Bill and Meredith
Schroeder. Celebrating its 33rd year in 2017, AQS QuiltWeek™
attracts approximately 30,000 local and international visitors each
April. These quilt and art enthusiasts also visit the National Quilt
Museum of the United States located in downtown Paducah. In
January 2016, Meredith Schroeder announced that Paducah will
begin having biannual quilt shows in 2017, one in April and the other in September.
Paducah also is known as a Creative City. Paducah’s long
tradition of quilting and fiber arts led to its designation in
2013 by the United Nations Educational, Scientific and
Cultural Organization (UNESCO) as a City of Crafts &
Folk Art. Paducah is proud to host the 2017 UNESCO
Creative Cities of Crafts & Folk Art Annual Meeting. In
September 2017, Paducah will welcome representatives
from 20 UNESCO Creative Cities in 15 countries for the
first formally-designated meeting of the Crafts & Folk Art
subnetwork. Paducah will be in the spotlight as global
leaders share strategies of incorporating the arts and
culture.
Other cultural attractions in downtown Paducah include the River Discovery Center, a museum
with a pilothouse simulator that celebrates Paducah’s maritime legacy. Market House Theatre,
which originated in the 1960s, provides a regular schedule
of artistic opportunities for people of all ages. Within
walking distance in the historic downtown district are the
Paducah Railroad Museum, William Clark Market House
Museum, the Lloyd Tilghman House & Civil War
Museum, Yeiser Art Center, and Maiden Alley Cinema.
One of the biggest downtown attractions is the Luther F.
Carson Four Rivers Performing Arts Center, or simply the
Carson Center. This nearly 98,000 square foot regional
facility seats 1806 people in its main hall. The Carson Center, which opened in 2004, is home to
the Paducah Symphony Orchestra and provides a variety of programming including educational
and family series events, concerts, and Broadway musicals. City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
107
The Hotel Metropolitan, a museum that pays tribute to African-
American heritage, is just minutes from the downtown district.
Paducah also has the only historic home in Kentucky serving as an
interstate welcome center. Whitehaven Welcome Center, a restored
1860s mansion, is located at Interstate-24 exit 7.
Neighborhood Revitalization, Downtown, and Recreation
Neighborhood revitalization is a City of Paducah
priority. When City leaders adopted a plan in 2002
to revitalize Lower Town, the oldest neighborhood
in Paducah, many residents were hesitant since the
plan involved a nationwide invitation to artists.
Paducah invited artists to come to the neighborhood
and restore neglected homes into galleries and living
quarters. Lower Town now is a neighborhood full of
galleries and working artists. Paducah’s
neighborhood revitalization model has received
national awards and attention.
In 2007, the City of Paducah adopted a plan to revitalize another neighborhood, Fountain
Avenue. Since then, 36 new residential structures have been built with 90 structures seeing
significant rehabilitation. Of those 90 rehabilitated homes, 33 of them have had more than
$100,000 in renovations. There has been more than $13 million in permitted investment in the
Fountain Avenue Neighborhood. In early 2017, the Urban Renewal & Community Development
Agency with the assistance of Planning staff, reviewed several Paducah neighborhoods to begin
the process of selecting the next neighborhood for revitalization.
Paducah Main Street, a division of the Paducah
Planning Department, strives to revitalize the
downtown area, promote the variety of businesses and
restaurants in the district, and develop exciting events
that encourage people to make Paducah’s downtown
their destination. Paducah Main Street is accredited as
a Nationally Certified 2017 Accredited Kentucky Main
Street Community. In 2016, seven new businesses
opened and numerous businesses used the
revitalization programs that the City has put in place to assist the businesses in the district. Four
businesses received façade and beautification grants, eight are receiving roof stabilization
assistance, and two locations qualified for upper story residential grants. The energy of the
Downtown Farmers’ Market the Riverfront Concert Series organized by the Parks Department
along with the Music in the Gazebo assist in creating a vibrant and active downtown. City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
108
The City of Paducah is dedicated to providing an
environment for growth and success for its historic
downtown. A welcome addition to the downtown is the
opening in spring 2017 of the 123-room Holiday Inn Paducah
Riverfront adjacent to the Julian Carroll Convention Center.
The City of Paducah also offers more than two dozen parks
and recreational facilities. Current projects include the
addition of a shelter and restrooms at the Noble Park tennis
courts, the completion of the park area, revetment, and transient dock for the Riverfront
Redevelopment Project, the first phase of the six-acre Fountain Avenue Health Park, and the
engineering design for the extension of the Greenway Trail from Campbell Street to the
riverfront.
The Parks Master Plan that was completed in 2002 has served Paducah as a road map for the
long term development of parks. Over 75% of the primary goals have been met though steady
efforts of the City staff and the City
Commission. Since the development of the
Parks Master Plan, Paducah has added
numerous recreational facilities including the
Greenway Trail, Skatepark, Coleman Park
Sprayground, Dog Park, disc golf course, the
Boundless Playground, footgolf, and the
Paducah Recreation Center. Renovations have
been made at Noble Park including the parking areas, amphitheater, swimming pool, and Phase I
of the stabilization of the bank of the Noble Park Lake. Phase II of the bank stabilization project
will be completed in the summer of 2017.
In addition to the parades
and other special events
organized though the Parks
Services Department, the
City of Paducah also
supports numerous annual
festivals through either cash
or in-kind support including
the Dogwood Trail, AQS
QuiltWeek™, the Lower
Town Arts & Music Festival,
the Dragon Boat Festival,
and Barbecue on the River.
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018 City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
109
The Budget Process
February 15, 2017 – Finance sends out budget calendar to departments
March 3, 2017 – Payroll cost projections finalized for personal services
March 3 – 10, 2017 – Budget worksheets to departments with cover memo and instructions
March 27 – 29, 2017 – Department budget interviews with Finance Director
March 30 – 31, 2017 – Department budget interviews with City Manager
April 18, 2017 – Pre-budget Commission Presentation
May 5, 2017 – Present draft budget proposal to Commission
May 23, 2017 – Budget presentation of proposed budget (workshop)
June 13, 2017 – Introduce 1st reading of budget ordinance
June 27, 2017 – Second reading and adoption of budget ordinance
July 5, 2017 – FY2018 Budget Book posted on City website
February 9 – March 3, 2017 – Personal services population for FY2018 verified
March 17, 2017 – Budget worksheets due back to Finance Department City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
110
Employee Budget Census
FY2010 FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018
Adopted Adopted Adopted Adopted Adopted Adopted Adopted Adopted Adopted
CC Department
/ Divisions
2009-
2010
2010-
2011
2011-
2012
2012-
2013
2013-
2014
2014-
2015
2015-
2016
2016-
2017
2017-
2018
0102 Mayor &
Commission * 5 5 5 5 5 5 5 5 5
0103 City Manager 4 4 4 4 4 4 4 5 5
0104 City Clerk 2 2 2 2 1 1 1 1 1
0105 Legal 1 1 1 1 1 1 1 1 1
Total Gen Govt 12 12 12 12 11 11 11 12 12
0201 Administration 2 2 2 2 2 2 2 2 2
0202 Accounting &
Budget 4 4 4 4 4 4 4 4 4
0203 Human Resources 3 3 0 0 0 0 0 0 0
0205 Revenue 5 5 5 5 5 5 5 5 5
Total Finance 14 14 11 11 11 11 11 11 11
0301 PRDA 0 0 1 1 1 1 1 0 0
0501 Information
Technology 6 6 6 6 5 5 5 5 5
0801 Administration 2 2 2 0 0 0 0 0 0
0802 Construction 4 4 5 0 0 0 0 0 0
0803 Code
Enforcement 4 5 4 0 0 0 0 0 0
0804 Neighborhood
Redevelopment 0 0 0 0 0 0 0 0 0
Total Inspection 10 11 11 0 0 0 0 0 0
1201 Administration 3 3 3 3 3 3 3 3 3
1202 Planning 1 1 1 1 1 1 1 2 5
1203 Grants 2 2 2 2 2 2 2 2 0
1206 Section 8 3 3 3 3 3 3 3 3 3
1207 Downtown
Development 0 0 0 0 0 1 1 1 0
Total Planning 9 9 9 9 9 10 10 11 11
1601 Administrative
Services 9 4 4 4 4 4 5 5 6
1602 Patrol 64 65 64 64 60 60 61 61 59
1604 Investigations 17 21 22 20 23 23 21 21 22
Total Police 90 90 90 88 87 87 87 87 87
1801 Administration 2 2 2 4 4 5 4 4 4
1802 Suppression 59 59 59.5 59 60 59 60 60 61
1803 Prevention 2 2 2 1 2 2 2 11 11
1804 Training 1 1 1 1 1 1 1 1 1
1805 Construction 0 0 0 5 5 5 5 0 0
1806 Code
Enforcement 0 0 0 4 4 4 4 0 0
Total Fire 64 64 64.5 74 76 76 76 76 77
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
111
2201 Administration 3 0 0 0 0 0 0 0 0
2202 Street
Maintenance 23 23 23 20 20 21 21 21.25 21.25
2214 Downtown
Landscape 14 0 0 0 0 0 0 0 0
2216 Maintenance 15 13.5 11.5 13.5 13.5 12.5 12.5 12.75 12.75
Total Epw -
Public Works 55 36.5 34.5 33.5 33.5 33.5 33.5 34 34
2208 Administration 3 3 3.4 3.4 3.4 3.4 3.4 3.7 4.2
2209 Residential 14 14 13 13 13 13 13 12 12
2210 Commercial 4 4 4 4 4 4 4 4 4
2211 Compost &
Recycling 2 2 2 2 2 2 2 3 3
2212 Bulk Brush 4 3 3 3 3 3 3 3 3
Total Solid
Waste 27 26 25.4 25.4 25.4 25.4 25.4 25.7 26.2
2215 Fleet
Maintenance 8 6.5 6.5 6.5 6.5 6.5 6.5 6.5 6.5
2401 Administration 7 7 7 7 7 7 7 7 7
2402
Grounds & Cem.
(Moved From
2216)
0 17 17 17 17 17 17 17 19
2409
PUBLIC
SERVICES
(Moved From
4411)
0 0 0 0 0 1 1 1 1
Total Parks
Services 7 24 24 24 24 25 25 25 27
3011 Human Rights 1 1 0 0 0 0 0 0 0
3307 Engineering 5 7 7.6 7.6 6.6 6.6 6.6 5.8 5.3
3308 Flood Control 5 5 5 5 5 5 5 5 5
GIS 0 0 0 0 0 0 0 0 0
Total Epw -
Engineering 10 12 12.6 12.6 11.6 11.6 11.6 10.8 10.3
3511 Risk/Human
Resources 1 1 3 3 3 3 3 4 3
4011 E911** 22 22
4411 PRA 3 5 4 3 3 0 0 0 0
Total Full-Time
Positions 317 318 314.5 309 307 306 306 330 332
*The Above Amounts Include Elected Officials (5). **E911 became a Governmental Fund in FY2017.
Summary: FY2010 FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018
General Fund 282 285.5 282.6 277.1 275.1 274.1 274.1 275.8 277.3
Other Governmental Funds 22 22
Enterprise Funds 35 32.5 31.9 31.9 31.9 31.9 31.9 32.2 32.7
Full-Time
Positions 317 318 314.5 309 307 306 306 330 332
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
112
Projected
Balance Mid-FY Balance
Debt Issue Issue Date Original Debt @ 6-30-2017 Adjustments Principal Interest Total Other Total @ 6-30-2018
2018X City Hall #?Exempt $0 $0 $0 $0 $0 $0 $0 G $0 $0 $0
2018C E911 Equipment #2017 Exempt $3,000,000 $0 $3,000,000
$186,000 $59,000
$245,000
$245,000 G $0 $245,000
$2,814,000
2018B Floodwall Pumps #2017 Exempt $3,500,000 $0 $3,500,000 $175,000 $70,000 $245,000 $245,000 G $0 $245,000 $3,325,000
2018A Riverfront Project #2017 Exempt $1,000,000 $0 $1,000,000 $90,000 $20,000 $110,000 $110,000 I $0 $110,000 $910,000
2017 CFSB Dome Relocation #2017 Exempt $3,000,000 $3,000,000 $0
$42,417 $59,188
$101,605
$0 B $101,610 $101,610
$2,957,583
2013 Series - TeleTech September, Taxable $1,285,097 $1,059,245 $75,284 $34,331 $109,615 $109,615 I $0 $109,615 $983,961
2013 Series - Macco September, Taxable $1,189,903 $980,755 $69,716 $31,792 $101,508 $101,510 I $0 $101,510 $911,039
2013 Series - Noble Park Pool September, Exempt $1,120,000 $925,000 $65,000 $25,681 $90,681 $90,680 I $0 $90,680 $860,000
M. H. Facility April, 2011 Exempt $250,000 $50,000 $50,000 $0 $50,000 $50,000 I $0 $50,000 $0
2011 MSU Facility Bonds November,
2011
Exempt $2,674,093 $2,109,088
$117,601 $57,399
$175,000
$175,000 I
$0
$175,000
$1,991,487
2014A (2010) Series – BABs March, 2010 Exempt $6,645,000 $4,505,000 $310,000 $137,150 $447,150 $447,150 I $0 $447,150 $4,195,000
2009 KACO – Julian Carroll Conv *April, 2009 Exempt $2,500,000 $1,759,375 $120,000 $82,103 $202,103 $202,105 I $0 $202,105 $1,639,375
2009 (2016) Series – KLC March, 2009 Exempt $2,800,000 $1,862,123 $132,130 $53,190 $185,320 $185,320 I $0 $185,320 $1,729,993
2014B (2005) Series – PFPF November,
2005
Exempt $6,100,000 $3,660,000 $405,000 $88,166 $493,166 $493,170 G $0
$493,170
$3,255,000
2011 (2004) Series – Genova (Infiniti) May/June, 2004 Taxable $5,000,000 $2,230,000 $310,000 $82,064 $392,064 $51,530 I $340,535 $392,065 $1,920,000
2003 (2015) Series – KLC June, 2003 Exempt $3,500,000 $1,309,615 $196,298 $31,410 $227,708 $227,710 I $0 $227,710 $1,113,317
2010B (2001) Series – Conv Center June, 2001 Exempt $9,290,000 $4,515,000 $450,000 $134,818 $584,818 $0 B $584,820 $584,820 $4,065,000
$ 52,854,093 $ 27,965,201 $ 7,500,000 $ 2,794,446 $ 966,292 $ 3,760,738 $ 2,733,790 $ 1,026,965 $ 3,760,755 $ 32,670,755
GF $983,170
IF $1,750,620
52.9%
10.0%
3.5%
13.4%
72.7%
116.8%
Debt Metrics
Beg Bal versus original debt
Current FY Principal vs. Beg Balance
Current FY Interest vs. Beg Balance
Current FY Princ & Int vs. Beg Balance
City's share of funded debt service
End Bal versus Beg. Balance
# - Debt issue for anticipated issues, FY2017 or FY2018.
Outstanding Debt (revised April 18, 2017 )
Projected at Fiscal Year Ending June 30, 2018
Debt Service Payment - FY2018 Funding Source - FY2018
City
* - Debt service equally shared with McCracken County, amount shown is City share only.
** - Funded with County Bed Tax (2%); any balance is split 3-ways between City, County & CVB. (refinanced in FY2011)
*** - Debt service equally shared with McCracken County after Genova rental payments. (refinanced in FY2012)
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018 112
113
113 City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
Agency Director/Representative Proposed SunGuard Munis
AQS - Market Grant Local Match Mary Hammonds 50,000$ 004-0401-536.80-72 24000401 580720
Barkley Regional Airport Authority Richard Roof 110,000$ 004-9999-699.90-40 24009999 594000
Brooks Stadium Commission Dr. Frank Hideg 7,500$ 001-2401-534.23-07 10002401 523070
Civic Beautification Dabney Haugh 2,700$ 001-0106-511.80-76 10000106 580760
Community Scholarship Foundation Debbie Haus, WKCTC 125,000$ 004-0401-536.23-07 24000401 523070
EntrePaducah Scott Darnell 50,000$ 004-0401-536.23-07 24000401 523070
GPEDC, Inc.Scott Darnell 250,000$ 004-0401-536.23-07 24000401 523070
Hotel Metropolitian Betty Dobson 2,500$ 004-0401-536.80-59 24000401 580590
Wall to Wall Ro Morse 18,750$ 004-0401-536.80-75 24000401 580750
Human Rights Commission Dr. Bernice Belt 41,680$ 001-3011-514 10003001
McCracken County - Animal Constrol/Shelter Judge Robert Leeper 195,000$ 001-0106-511.23-16 10000106 523160
Midtown Alliance of Neighbors Sharon Poat 20,000$ 004-0402-536.80-68 24000401 580680
Art School Debbie Haus, WKCTC 75,000$ 004-9999-699.90-40 24009999 594000
Paducah Band Concert Douglas Van Fleet 3,400$ 001-2401-534.23-07 10002401 523070
Paducah Tilghman Tornado League Football Heather Hamilton 2,000$ 001-2401-534.23-07 10002401 523070
Paducah Transit Authority Arthur Boykin 215,000$ 001-0106-511.80-08 10000106 580080
WKCTC (TV Broadcasting Services)Tom Butler Jr.85,000$ 001-2811-535.23-07 10002811 523070
Paxton Park Danny Mullen 75,000$ 001-0106-511.80-11 10000106 580110
Art Consortium:
Luther F. Carson Four Rivers Center, Inc. (FRC)Brian Laczko (Debbie Wattier)64,330$ 004-0401-536.80-61 24000401 580610
Maiden Alley Cinema Landee Bryant 5,050$ 004-0401-536.80-71 24000401 580710
Market House Theatre Michael Cochran 13,500$ 004-0401-536.80-60 24000401 580600
National Quilt Museum Frank Bennett 14,725$ 004-0401-536.80-65 24000401 580650
Paducah Symphony Orchestra, Inc.Daniel Sene 18,350$ 004-0401-536.80-55 24000401 580550
River Discovery Center Julie Harris 5,045$ 004-0401-536.80-57 24000401 580570
Yeiser Art Center Lindsey Maestri 4,000$ 004-0401-536.80-33 24000401 580330
Totals 1,453,530$
CONTRACT SERVICE FUNDING RECOMMENDATIONS - FY2018
114
City of Paducah, KY Fleet Acquisition FY2018
Fleet Lease (071)
Dpt Year Make/Model Proj. Cost ($)
Street 2018 Dump Truck with plow & salt box $145,000
Street 2018 Dump Truck with plow & salt box 145,000
Fire 2018 ½ ton 4 door 4x4 with topper 38,650
Fire 2018 Pursuit Rated Sedan 28,650
Fire 2018 Ladder Truck 1,200,000
Parks 2018 ¾ Ton Pickup 4 door 4x4 33,000
Parks 2018 ½ Ton Pickup 4x4 28,000
Parks 2018 ½ Ton Pickup 27,000
Parks 2018 ½ Ton Pickup 4 door 29,000
Parks 2018 ZTR Mower 11,000
Parks 2018 ZTR Mower 11,000
Parks 2018 ZTR Mower 11,000
Parks 2018 ZTR Mower 11,000
Parks 2018 Tractor Cabs for Units 327H & 328H 11,000
Police 2018 Pursuit Rated Sedan 38,810
Police 2018 Pursuit Rated Sedan 38,810
Police 2018 Pursuit Rated Sedan 38,810
Police 2018 Pursuit Rated Sedan 38,810
Police 2018 Pursuit Rated Sedan 38,810
Police 2018 Pursuit Rated Sedan 38,810
Police 2018 Pursuit Rated Sedan 38,810
Police 2018 Pursuit Rated Sedan 38,810
Police 2018 Pursuit Rated Sedan 38,810
Police 2018 Pursuit Rated Sedan 38,810
Total for Fleet Lease Trust Fund $2,117,400
Solid Waste (050)
Dpt Year Make/Model Proj. Cost ($)
Res Collection 2018 Side Arm Loader $266,250
Comm Collection 2018 Front Loader 251,250
Bulk Brush & Leaf 2018 Truck Mounted Leaf Vacuum 180,000
Bulk Brush & Leaf 2018 Truck Mounted Leaf Vacuum 180,000
Total for Solid Waste Fund $877,500
Fleet Maintenance (70)
Dpt Year Make/Model Proj. Cost ($)
Fleet Maintenance 2018 ½ Ton Pickup 4x4 28,000
Total for Fleet Maintenance Fund $28,000
Total for Fleet Acquitision Plan for FY2018 $3,022,900
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
115
Next Steps Workshop July 27, 2016
Capital Improvement Plan & Project Ranking
What is the Capital Improvement Plan?
A Capital Improvement Program (CIP) is a multi-year projection and a long range plan
for capital needs. Capital projects are defined as projects with a minimum funding requirement
of $25,000. The CIP is a valuable tool because it builds consensus on priority of the projects,
provides a picture of future financing
requirements and provides a tool for
growth management.
Each year, City departments
develop a list of potential capital
projects over the next five years for
discussion during the budget season.
The City Manager evaluates and
prepares the annual recommended
spending plan for projects to be considered and appropriated by the Board of Commissioners
during the budget process. The list of FY18 appropriated projects are listed in the Capital
Improvements Fund and Bond Fund pages of the Budget Book. The funds are being used mainly
to support public safety operations, protect the community’s investment in its infrastructure
networks, and assist in creating an environment that fosters economic development
opportunities.
Unfunded Project Ranking
The budget preparation process has in recent years placed an emphasis on capital project
planning due to the number of large project needs that exceed funding availability. The
discussion about capital projects and the need for
a ranking process was emphasized further during
the Next Steps Workshop in July of 2016
following the Nation Citizen Survey. Therefore,
the City Manager’s Office implemented the
following capital projects ranking process for
unfunded projects as a part of the FY18 budget
development. The process aided in decision
making by using criteria to objectively rank projects,
which is especially helpful when project needs
exceed available resources.
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
116
Outline of the Process
1. Project Identification
The City Manager, Finance Department and various other Directors evaluated existing unfunded
projects and identified new project needs for the next five years. This resulted in a list of 20
unfunded capital projects.
2. Capital Projects Ranking Committee
An internal team researched and evaluated best practices used to rank projects. The Committee
recommended ranking the projects utilizing five outcome criteria and five technical criteria. The
outcome criteria relates to how the project impacts a goal while the technical criteria focuses
more on finances, legislation, and timing.
3. Criteria Selection
The Capital Projects Ranking Committee defined nine possible outcome-based criteria with the
goal of having the list reduced to five during a City Commission Workshop in January, 2017.
After discussion and voting, the Board of Commissioners and Management Team selected the
five outcome-based criteria below.
Outcome Criteria
Criteria Definition
Safety Does the project improve public safety and/or promote well-being
while reducing risk for the community?
Property, Plant &
Infrastructure Integrity
Does the project sustain the maintenance and/or improve existing
systems and facilities?
Community
Development
Does the project promote strategic and sustainable residential and
commercial districts?
Economic Vitality Does the project promote or contribute to economic vitality?
Recreation Does the project enhance cultural, recreational, or learning
opportunities by making the City a more favorable place to live?
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
117
The technical criteria take into consideration the financial, regulatory and timing aspects of the
project. The staff committee reviewed examples of technical criteria. In addition to the outcome
criteria listed above, the committee recommended projects be ranked using the following
technical criteria.
Technical Criteria
Criteria Definition
Legal Mandate /
Regulatory Compliance
Is the project legally required by legislation to address a current or
future mandate?
Implications of
Deferring the Project
Will deferring the project create unsafe conditions and/or result in
significant future costs, loss of service, or system failure?
Relationship to Other
Projects/Coordination
Is the project timely, and will it sequentially work with other existing
or proposed community projects?
Capital Fiscal Impact Are the funds already dedicated or available for the project, and/or
does the project leverage outside funding?
Operational Budget
Impact
Does the City have the existing capacity (staff, equipment, resources,
etc.) to support the project?
4. Ranking of Projects
The Management Team ranked the projects using the outcome-based and technical criteria
during a half day retreat. The ranked list as a result of that exercise is as follows:
Capital Projects Ranking List
1 911 Infrastructure Phase I
11 Street Light Replacement (LED)
2 911 Infrastructure Phase II
12 Fire Station #4 Garage
3 City Hall Phase I
13 Health Park Phase II
4 Fountain Avenue Stormwater/
Sidewalk Improvements
14 Stuart Nelson Park Road
Improvements
5 Riverfront Commons Area
15 Fire Training Field
6 Broadway / Jefferson Conversion
with Bike Lanes
16 Generators
7 Replacement of Parks Roof
17 Broadway Streetscape Improvements
8 Partial Rehab of 2nd Street
Parking Lot
18 Stuart Nelson Park Softball
Field Improvements
9 Noble Park Tennis Court
Resurfacing
19 Dolly McNutt Plaza Renovations
and Repairs
10 Greenway Trail Phase III 20 3rd & Kentucky Parking Lot
Beautification City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
118
5. Commission Consideration & Appropriation
The project rankings and funding options were presented to the City Commission during the
FY18 budget process. Based on recommendation from the City Manager, the Board of
Commissioners appropriated over $8 million for the top priority projects of E911 Infrastructure
Phase 1 and City Hall Phase 1. Additionally, the Board of Commissioners selected to fund
$225,000 for the Noble Park Tennis Court Resurfacing.
Summary
The Capital Project Ranking process was an inclusive exercise that incorporated input from the
public, Board of Commissioners and the Management Team to fund high priority capital projects
that support the Board of Commissioners strategic priorities. The City hopes to further refine this
process in future budget years.
City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
119
Glossary of Terms
A
Accrual Basis of Accounting – Recognition
of the financial effects of transactions,
events and circumstances in the period(s)
when they occur regardless of when the cash
is received or paid.
Adopted Budget – The budget as modified
and approved by the City Commission. The
adopted budget is authorized by ordinance,
which sets the legal spending limit for the
year.
Appropriation – A legal authorization
granted by a legislative body (City
Commission) to make expenditures and
incur obligation for designated purposes.
B
Bond – A promise to repay borrowed money
on a particular date, including the payment
of a specified dollar amount of interest at
predetermined intervals, often twenty years
in the future.
Budget – A plan of financial operation
embodying an estimate of proposed
expenditures for any given period and the
proposed means of financing them.
C
Capital Improvement Plan – A plan that
assesses capital needs against the City’s
overall goals and objectives, using a multi-
year planning horizon.
Capital Outlays – Expenditures which result
in the acquisition of or addition to fixed
assets which are individually priced at more
than $3,000
Commodities – A cost category for items
required by departments to conduct their
operations. Examples include utility costs,
fleet charges, fuel, and repair/upkeep.
Comprehensive Annual Financial Report
(CAFR) – The complete annual financial
report of the City that is prepared in
conformity with generally accepted
accounting principles. An independent
auditing firm audits the financial statements
in this annual report.
Contractual Services – The costs related to
services performed by individuals or
businesses. Examples include insurance,
legal, audit, and landfill charges.
D
Debt Service – Payment of interest and
principal on an obligation resulting from
bond sales or lease-purchase agreements.
Department – A major administrative unit of
the City that indicates responsibility for an
operation or group of related operations
within a functional area.
Depreciation – Change in the value of assets
(equipment, buildings, etc. with a useful life
of five years or more) due to use of the
assets.
Division – A specific operation within a
group of related operations or functional
area.
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. City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
120
Enterprise Resource Planning (ERP) –
Business management software – typically a
suite of integrated applications – that is used
to collect, store, manage and interpret data
from government activities.
Expenditures – Decreases in net financial
resources. Expenditures include current
operating expenses which require the current
or future use of net current assets, debt
service, and capital outlays.
F
Fiduciary Fund – A fund used to account for
assets held in trust by the government for the
benefit of individuals or other entities.
Fixed Assets – Assets of a long-term
character, which are intended to continue to
be held or used, such as land, buildings,
improvements other than buildings,
machinery and equipment.
Full Time Equivalent (FTE) – A position for
an employee working a 40-hour week for 52
weeks a year, i.e., 2,080 annual hours (2,912
for firefighters).
Fund – A fund is a grouping of related
accounts that is used to maintain control
over segregated resources for specific
activities or objectives.
Fund Balance – The net worth of a fund,
measured by total assets minus total
liabilities. For purposes of reading this
budget document, fund balance is cash.
Fiscal Year (FY) – A 12-month period to
which the annual operating budget applies
and at the end of which a government
determines its financial position and the
results of its operations. The City of
Paducah’s fiscal year begins July 1st and
ends the following June 30th. The term
FY2016 denotes the fiscal year beginning
July 1, 2015 and ending June 30, 2016.
G
General Fund – The general fund is used to
account for receipts and payments that do
not belong to another specific fund, it is
often referred to as the ‘operating fund’
General Obligation Bonds – Bonds for the
payment of which the full faith and credit of
the issuing government is pledged.
Geographic Information System (GIS) – A
program that facilitates the efficient
management of spatial or geographic
information.
Government Finance Officers Association
(GFOA) – The Government Finance
Officers Association is the premier
association of public-sector professionals
and is dedicated to providing high-quality
support to state and local governments.
Governmental Funds – Those funds through
which most governmental functions
typically are financed. The acquisition, use,
and financial resources and the related
current liabilities are accounted for through
governmental funds (General, Special
Revenue, Capital Projects, and Debt Service
Funds).
I
Infrastructure – The basic equipment and
structures (such as roads and bridges) that
are needed for a municipality to function.
Internal Service Fund – A fund used for
operations serving other funds or
departments within a government on a cost-
reimbursement basis.
K
Kentucky Revised Statutes (KRS) – The
name given to the body of laws which
govern the Commonwealth of Kentucky. City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018
121
M
Modified-Accrual Basis of Accounting –
Accounting system in which revenues are
recognized when available and measurable
and expenses are recorded when the services
or goods are received and the liabilities are
incurred.
Municipal Aid Program (MAP) – A program
in which a percentage of the motor fuels tax
received by the State is distributed to
incorporated cities based on their
population.
O
Operating Expenditure – An ongoing cost
for providing basic governmental services.
Ordinance – A formal legislative enactment
by the governing body of a municipality. If
it is not in conflict with any higher form of
law, such as a state statute or constitutional
provision, it has the full force and effect of
law within the boundaries of the
municipality to which it applies.
P
Payment In Lieu of Tax (PILT) – Payments
to the City of offset losses in property taxes
due to non-taxable property with their
boundary.
Pension Trust Funds – A fund that is made
up of money that has been contributed by
both the employer and the employee for
pension benefits. A trustee administers the
funds and invests the money, collects the
earnings and interest, and distributes the
benefits.
Personal Services – The costs (wages and
benefits) associated with compensating
employees for their labor.
Proprietary Fund – Operation that operates
like a private commercial operation, in
which services are financed through user
charges and expenditures include the full
cost of operations.
R
Reserve – Fund balance that cannot be
appropriated or spent.
Revenues – Increases in net financial
resources. Revenues include the receipt of
assets for goods sold or services provided in
the current reporting period,
intergovernmental grants, and interest
income.
S
Special Revenue Funds – A fund established
by a government to account for money that
must be used for a specific project.
U
Unfunded Liability – Any liability or other
expense that does not have savings or
investments set aside to pay it City of Paducah, KY – Fiscal Year 2018 Budget Book – July 1, 2017 – June 30, 2018