HomeMy WebLinkAbout2013-12-8102ORDINANCE NO. 2013-12-8102
AN ORDINANCE REPEALING ORDINANCE NO. 2012-6-7929, AND ADOPTING THE CITY OF PADUCAH, KENTUCKY, REVISED ANNUAL
BUDGET FOR THE FISCAL YEAR JULY 1, 2012, THROUGH JUNE 30, 2013, BY ESTIMATING REVENUES AND RESOURCES AND
APPROPRIATING FUNDS FOR THE FOR THE OPERATION OF CITY GOVERNMENT
WHEREAS, an annual budget proposal has been prepared and delivered to the City Commission; and
WHEREAS, the City Commission has reviewed such proposed budget and made the necessary modifications.
BE IT ORDAINED BY THE CITY OF PADUCAH, KENTUCKY:
SECTION 1. The following estimate of revenues and resources is adopted as the City of Paducah, Kentucky Revenue Budget for Fiscal Year 2012-
2013.
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MUNICIPAL
GENERAL
FY2013
FY2013
SMALL
AID
E911
GENERAL
GRANTS
PROGRAM
INVESTMENT
CDBG
HOME
FUND
FUND
FUND
FUND
FUND
FUND
FUND
30
01
2
03
04
06
08
SOURCES:
CASH FROM FUND RESERVE
309,600
4,460
21,010
CASH FROM FUND RESERVE
10
42,155
5
PROPERTY TAXES
REVENUES:
LISC, PERMITS,
PROPERTY TAXES
6,148,925
OTHER TAXES
661,150
LISC, PERMITS,
570,165
GRANTS, CONTRIBUTIONS
396,035
OTHER TAXES
22,674,365
FINES & FORFEITURES
663,055
4,522,940
27,660
GRANTS, CONTRIBUTIONS
1,036,250
41,420
434,590
107,500
FINES & FORFEITURES
128,735
7,080
53,010
INTEREST INCOME
PROP RENTAL & SALES
431,915
1,615
5,605
RECREATION, OTHER FEES
CHARGES FOR SERVICES
652,520
MISCELLANEOUS
1,325
INTEREST INCOME
138,485
263,875
13,660
5,605
RECREATION, OTHER FEES
112,635
(34,100)
1,061,010
29,275
983,045
3,422,185
MISCELLANEOUS
133,855
1
1,996,090
38,195
1 308,110
TOTAL SOURCES
275,500
TOTAL REVENUES
31,457,685
41,420
676,715
4,528,545
472,785
415,610
FUND TRANSFERS IN
1,020,935
5,045
860,000
117,080
168,000
TOTAL SOURCES
L21,478,620
46,475
1 1,536,715
1 4,687,780
1 472,790
583,610
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GENERAL
FY2013
COURT
DEBT
E911
AWARDS
SERVICE
CIP
TELCOM
FUND
FUND
FUND
FUND
11
12
13
30
40
SOURCES:
CASH FROM FUND RESERVE
309,600
4,460
21,010
REVENUES:
PROPERTY TAXES
LISC, PERMITS,
OTHER TAXES
661,150
570,165
GRANTS, CONTRIBUTIONS
396,035
2,255,955
FINES & FORFEITURES
27,660
PROP RENTAL & SALES
(34,100)
405,800
843,740
CHARGES FOR SERVICES
7,080
53,010
INTEREST INCOME
2,500
1,615
5,605
RECREATION, OTHER FEES
MISCELLANEOUS
1,325
263,875
TOTAL REVENUES
(34,100)
1,061,010
29,275
983,045
3,422,185
FUND TRANSFERS IN
528,265
1,996,090
2,950,825
TOTAL SOURCES
275,500
1,593,735
1 50,285
1 2,979,135
1 6,373,010
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FY2013
FLEET
SOLID
civic
HEALTH
AEPF/PFPF
BOND
WASTE
CENTER
RENTAL
RADIO
PENSION
FUND
FUND
FUND
FUND
FUND
FUND
42
50
62
63
64
SOURCES:
73)
(76),(77),(84)
(80
SOURCES:
CASH FROM FUND RESERVE
286,285
9,775
CASH FROM FUND RESERVE
REVENUES:
3,750
460,805
40,670
PROPERTY TAXES
LISC, PERMITS,
PROPERTY TAXES
OTHER TAXES
LISC, PERMITS,
GRANTS, CONTRIBUTIONS
47,200
OTHER TAXES
FINES & FORFEITURES
GRANTS, CONTRIBUTIONS
PROP RENTAL & SALES
86,805
38,265
138,550
133,475
CHARGES FOR SERVICES
4,362,510
INTEREST INCOME
1,525
49,290
(145)
6,410
RECREATION, OTHER FEES
CHARGES FOR SERVICES
371,655
909,105
4,216,885
MISCELLANEOUS
9,540
35,910
246,170
RECREATION, OTHER FEES
TOTAL REVENUES
1,525
4,555,345
38,120
138,550
139,885
FUND TRANSFERS IN
30,355
264,660
TOTAL SOURCES
287,810
4,555,345
1 78,250 1
403,210
139,885
FY2013
FLEET
FLEET
HEALTH
AEPF/PFPF
SERVICE
TRUST
INSUR
INS TRUST
PENSION
PRA
FUND
FUND
FUND
FUND
FUND
FUND
70
71
72
73)
(76),(77),(84)
(80
SOURCES:
CASH FROM FUND RESERVE
3,750
460,805
40,670
REVENUES:
PROPERTY TAXES
LISC, PERMITS,
OTHER TAXES
GRANTS, CONTRIBUTIONS
FINES & FORFEITURES
PROP RENTAL & SALES
130
771,055
565,515
CHARGES FOR SERVICES
371,655
909,105
4,216,885
11,425
INTEREST INCOME
35,910
246,170
RECREATION, OTHER FEES
MISCELLANEOUS
250
3,130
TOTAL REVENUES
372,035
806,965
909,105
4,216,885
826,240
FUND TRANSFERS IN
149,105
6,885
471,435
TOTAL SOURCES
521,140
806,965
1 919,740
1 4,216,885
1,758,480
40,670
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SECTION 2. The following sums of money are hereby appropriated for Fiscal Year 2012-2013.
FY2013
GENERAL
FUND
01
SMALL
GRANTS
FUND
2
MUNICIPAL
AID
PROGRAM
FUND
03
INVESTMENT
FUND
04
CDBG
FUND
06
HOME
FUND
08
APPROPRIATIONS:
GENERAL GOVERNMENT
GENERAL GOVERNMENT
1,228,045
173,345
FINANCE
FINANCE
944,955
PRDA
PRDA
117,325
INFORMATION SYSTEMS
INFORMATION SYSTEMS
564,400
255,615
PLANNING
742,975
46,475
50,285
472,790
357,950
POLICE
9,035,970
120,270
ENG/PUBLIC WORKS
FIRE
7,495,225
2,564,280
PARKS SERVICES
ENG/PUBLIC WORKS
3,445,775
1,107,015
1,191,980
PARKS SERVICES
2,664,880
HUMAN RIGHTS
CABLE AUTHORITY
84,250
HUMAN RIGHTS
41,300
PRA
ENGINEERING
1,072,750
28,930
INVESTMENT FUND
HUMAN RESOURCES
296,040
DEBT SERVICE / E911
1,593,735
PRA
357,015
SOLID WASTE OPERATION
INVESTMENT FUND
FLEET MAINTENANCE
899,690
DEBT SERVICE / E911
PENSIONS
SOLID WASTE OPERATION
CASH CARRY FORWRD/RESRV
FLEET MAINTENANCE
284,875
1,567,240
FUND TRANSFERS OUT
275,500
PENSIONS
480,925
OTHER (PJC, LEAVE ACCRUAL)
325,830
TOTAL APPROPRIATIONS
275,500
1,593,735
50,285
2,979,135
CASH CARRY FORWRD/RESRV
924,270
144,735
225,660
FUND TRANSFERS OUT
3,137,615
200,000
3,788,090
TOTAL APPROPRIATIONS
32,478,620
46,475
1,536,715
4,687,780
472,790
583,610
FY2013
TELCOM
11
E911
FUND
12
COURT
AWARDS
FUND
13
GENERAL
DEBT
SERVICE
FUND
30
CII'
FUND
40
APPROPRIATIONS:
GENERAL GOVERNMENT
173,345
FINANCE
PRDA
INFORMATION SYSTEMS
PLANNING
255,615
POLICE
50,285
75,390
FIRE
120,270
ENG/PUBLIC WORKS
2,564,280
PARKS SERVICES
1,107,015
CABLE AUTHORITY
HUMAN RIGHTS
ENGINEERING
HUMAN RESOURCES
PRA
28,930
INVESTMENT FUND
DEBT SERVICE / E911
1,593,735
2,694,260
SOLID WASTE OPERATION
FLEET MAINTENANCE
PENSIONS
OTHER (PJC, LEAVE ACCRUAL)
CASH CARRY FORWRD/RESRV
284,875
1,567,240
FUND TRANSFERS OUT
275,500
480,925
TOTAL APPROPRIATIONS
275,500
1,593,735
50,285
2,979,135
6,373,010
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FY2013
BOND
FUND
42
SOLID
WASTE
FUND
50
CIVIC
CENTER
FUND
62
RENTAL
FUND
63
RADIO
FUND
64
APPROPRIATIONS.-
PPROPRIATIONS:GENERAL
APPROPRIATIONS.
GENERALGOVERNMENT
GENERAL GOVERNMENT
FINANCE
FINANCE
37,240
PRDA
PRDA
INFORMATION SYSTEMS
INFORMATION SYSTEMS
PLANNING
POLICE
FIRE
POLICE
ENG/PUBLIC WORKS
FIRE
293,760
PARKS SERVICES
78,250
CABLE AUTHORITY
PARKS SERVICES
HUMAN RIGHTS
153,305
CABLE AUTHORITY
ENGINEERING
HUMAN RESOURCES
PRA
ENGINEERING
INVESTMENT FUND
HUMAN RESOURCES
919,740
DEBT SERVICE/E911
PRA
SOLID WASTE OPERATION
3,967,920
INVESTMENT FUND
FLEET MAINTENANCE
DEBT SERVICE / E911
PENSIONS
OTHER (PJC, LEAVE ACCRUAL)
CASH CARRY FORWRD/RESRV
FLEET MAINTENANCE
347,425
60
102,645
FUND TRANSFERS OUT
287,810
240,000
1
109,390
1,605,175
PENSIONS
TOTAL APPROPRIATIONS
287,810
4,555,345
78,250
403,210
139,885
FY2013
FLEET
SERVICE
FUND
70
FLEET
TRUST
FUND
71
INSUR
FUND
72
HEALTH
INS TRUST
FUND
73)
AEPF/PFPF
PENSION
FUND
(76),(77),(84)
PRA
FUND
(80
APPROPRIATIONS.
GENERAL GOVERNMENT
FINANCE
626,830
PRDA
INFORMATION SYSTEMS
PLANNING
POLICE
FIRE
ENG/PUBLIC WORKS
PARKS SERVICES
153,305
CABLE AUTHORITY
HUMAN RIGHTS
ENGINEERING
HUMAN RESOURCES
919,740
3,692,510
PRA
INVESTMENT FUND
DEBT SERVICE / E911
SOLID WASTE OPERATION
FLEET MAINTENANCE
513,745
OTHER (PJC, LEAVE ACCRUAL)
1,605,175
PENSIONS
CASH CARRY FORWRD/RESRV
7,395
171,360
524,375
FUND TRANSFERS OUT
8,775
1
1
1
1 40,670
TOTAL APPROPRIATIONS
1 521,140
806,965
1 919,740
1 4,216,885
1 1,758,480
1 40,670
SECTION 3. The City Manager and Finance Director will publish a budget document which reflects the funding priorities set by the City
Commission during their budget workshops and which will be used to interpret the above appropriations on the City's website.
SECTION 4. The City does hereby adopt the following financial management policies:
A. The General Fund's minimum undesignated cash balance shall be 8% of the General Fund's budgeted expenditures. The Investment Fund's
minimum undesignated cash balance shall be 8% of the Investment Fund's budgeted expenditures. The Solid Waste Fund's minimum unreserved cash balance
shall be 8% of the Solid Waste's budgeted operating expenses. The Debt Service Fund's designated fund balance shall be sufficient to fully fund all outstanding
debt including principal and interest.
B. The City Manager is authorized to transfer budgeted amounts between funds, departmental budget line items, projects and between divisions of 1
departments and between departments as shown in Section 2.
C. Funds designated as Commission contingency shall be obligated only upon approval by the City Commission by municipal order.
D. Funds designated as Administrative contingency shall be obligated at the discretion of the City Manager, however, the Commission shall be
notified five working days prior to approval of expenditure. If any individual member of the Board of Commissioners requests Commission review of a proposed
expenditure, the City Manager must bring expenditure before the Commission for approval by municipal order.
E. City Manager shall assure that recurring revenues and resources are greater than or equal to recurring expenditures.
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F. The City Manager has the authority to enact a budget allocation program or to transfer funds to or from any departmental line item to insurance or
reserve accounts.
G. As new vehicles are purchased the City will fully fund the Fleet Trust Fund in order to replace rolling stock owned by the General Fund as it
achieves obsolescence. The Fleet Trust Fund shall be funded with monthly lease charges assigned to rolling stock as determined by the Finance Director or his
designee. Additionally, General Fund transfers shall be made to offset the cost of initial rolling stock acquisition costs.
H. The City will maintain a self insurance fund called Health Insurance Trust Fund through the use of user fees as set by administrative policy.
I. The City will continue to maintain the Appointive Employees Pension Fund (AEPF) in a fully funded status through sound financial management
/ and/or annual General Fund transfers as designated in the budget document. In fiscal year 2006, the City issued a General Obligation Bond for the Police and
Firefighters' Pension Fund (PFPF) bringing the fund up to an actuarily sound basis, however, the multi-year recession starting in fiscal year 2009 reduced the
fund's corpus leaving a new unfunded liability. Funding is provided in the General Fund of this ordinance to further address the PFPF unfunded liability.
J. The City will provide to all eligible employees a $716.25 per month credit (for the months of July - December 2012) to be applied to the
Comprehensive Health Insurance Benefit Plan (Cafeteria Plan) as directed by the employee. In January 2013, this monthly credit may be adjusted by the City
Commission as they see fit.
K. The City will maintain a special fund called Investment Fund. The Investment Fund will be funded with a 1/2 cent increase in the City's
occupational license fee (employee payroll withholding tax). This fund is dedicated to the following expenditures related to: economic development,
neighborhood re -development, infrastructure capital investment and property tax relief.
SECTION 5. Finance Director is responsible for maintaining current table of Estimated Revenues in Section 1 and Appropriation of Funds in Section
2 and to provide a copy to the City Clerk.
If during the course of the year the City Commission adopts Ordinances to anticipate new revenues or to make new appropriations, the Finance Director
will update these Tables and provide a copy to the City Clerk.
SECTION 6. This ordinance shall be read on two separate days and will become effective upon publication in full pursuant to KRS Chapter 424.
ATTEST:
Tammara Sanderson, City Clerk
Introduced by the Board of Commissioners, November 26, 2013
Adopted by the Board of Commissioners, December 10, 2013
Recorded by Tammara Sanderson, City Clerk, December 10, 2013
Published by The Paducah Sun, December 14, 2013
Mayor
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